id	sid	tid	token	lemma	pos
ijtc-42	1	1	the	the	DET
ijtc-42	1	2	illomata	illomata	PROPN
ijtc-42	1	3	international	international	PROPN
ijtc-42	1	4	journal	journal	PROPN
ijtc-42	1	5	of	of	ADP
ijtc-42	1	6	management	management	NOUN
ijtc-42	1	7	ijtc	ijtc	PROPN
ijtc-42	1	8	ilomata	ilomata	PROPN
ijtc-42	1	9	international	international	PROPN
ijtc-42	1	10	journal	journal	NOUN
ijtc-42	1	11	of	of	ADP
ijtc-42	1	12	tax	tax	PROPN
ijtc-42	1	13	&	&	CCONJ
ijtc-42	1	14	accounting	account	VERB
ijtc-42	1	15	p	p	PROPN
ijtc-42	1	16	-	-	PUNCT
ijtc-42	1	17	issn	issn	NOUN
ijtc-42	1	18	:	:	PUNCT
ijtc-42	1	19	2714	2714	NUM
ijtc-42	1	20	-	-	SYM
ijtc-42	1	21	9838	9838	NUM
ijtc-42	1	22	;	;	PUNCT
ijtc-42	1	23	e	e	X
ijtc-42	1	24	-	-	PUNCT
ijtc-42	1	25	issn	issn	NOUN
ijtc-42	1	26	:	:	PUNCT
ijtc-42	1	27	2714	2714	NUM
ijtc-42	1	28	-	-	SYM
ijtc-42	1	29	9846	9846	NUM
ijtc-42	1	30	vol	vol	NOUN
ijtc-42	1	31	.	.	PROPN
ijtc-42	1	32	1	1	NUM
ijtc-42	1	33	no	no	NOUN
ijtc-42	1	34	.	.	NOUN
ijtc-42	1	35	1	1	NUM
ijtc-42	1	36	october	october	PROPN
ijtc-42	1	37	2019	2019	NUM
ijtc-42	1	38	page:35	page:35	NOUN
ijtc-42	1	39	-	-	SYM
ijtc-42	1	40	40	40	NUM
ijtc-42	1	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-42	1	42	the	the	DET
ijtc-42	1	43	influence	influence	NOUN
ijtc-42	1	44	of	of	ADP
ijtc-42	1	45	account	account	NOUN
ijtc-42	1	46	receivable	receivable	ADJ
ijtc-42	1	47	for	for	ADP
ijtc-42	1	48	inventory	inventory	NOUN
ijtc-42	1	49	of	of	ADP
ijtc-42	1	50	income	income	NOUN
ijtc-42	1	51	before	before	ADP
ijtc-42	1	52	tax	tax	NOUN
ijtc-42	1	53	meilani1	meilani1	PROPN
ijtc-42	1	54	,	,	PUNCT
ijtc-42	1	55	pandoyo2	pandoyo2	ADJ
ijtc-42	1	56	12stie	12stie	NUM
ijtc-42	1	57	bussiness	bussiness	NOUN
ijtc-42	1	58	development	development	NOUN
ijtc-42	1	59	and	and	CCONJ
ijtc-42	1	60	management	management	NOUN
ijtc-42	1	61	,	,	PUNCT
ijtc-42	1	62	jakarta	jakarta	PROPN
ijtc-42	1	63	correspondence	correspondence	NOUN
ijtc-42	1	64	:	:	PUNCT
ijtc-42	2	1	meilani@higienis.com	meilani@higienis.com	X
ijtc-42	2	2	submitted	submit	VERB
ijtc-42	2	3	:	:	PUNCT
ijtc-42	2	4	6	6	NUM
ijtc-42	2	5	august	august	PROPN
ijtc-42	2	6	2019	2019	NUM
ijtc-42	2	7	.	.	PUNCT
ijtc-42	3	1	revised	revise	VERB
ijtc-42	3	2	:	:	PUNCT
ijtc-42	3	3	23	23	NUM
ijtc-42	3	4	august	august	PROPN
ijtc-42	3	5	,	,	PUNCT
ijtc-42	3	6	20	20	NUM
ijtc-42	3	7	sept	sept	PROPN
ijtc-42	3	8	2019	2019	NUM
ijtc-42	3	9	.	.	PUNCT
ijtc-42	4	1	published	publish	VERB
ijtc-42	4	2	:	:	PUNCT
ijtc-42	4	3	30	30	NUM
ijtc-42	4	4	october	october	NOUN
ijtc-42	4	5	2019	2019	NUM
ijtc-42	4	6	.	.	PUNCT
ijtc-42	5	1	abstract	abstract	ADJ
ijtc-42	5	2	this	this	DET
ijtc-42	5	3	research	research	NOUN
ijtc-42	5	4	aims	aim	VERB
ijtc-42	5	5	to	to	PART
ijtc-42	5	6	understand	understand	VERB
ijtc-42	5	7	the	the	DET
ijtc-42	5	8	influence	influence	NOUN
ijtc-42	5	9	of	of	ADP
ijtc-42	5	10	account	account	NOUN
ijtc-42	5	11	receivable	receivable	NOUN
ijtc-42	5	12	’s	’s	PART
ijtc-42	5	13	variable	variable	NOUN
ijtc-42	5	14	simultantly	simultantly	ADV
ijtc-42	5	15	or	or	CCONJ
ijtc-42	5	16	partially	partially	ADV
ijtc-42	5	17	and	and	CCONJ
ijtc-42	5	18	inventory	inventory	NOUN
ijtc-42	5	19	of	of	ADP
ijtc-42	5	20	income	income	NOUN
ijtc-42	5	21	before	before	ADP
ijtc-42	5	22	tax	tax	NOUN
ijtc-42	5	23	from	from	ADP
ijtc-42	5	24	multi	multi	ADJ
ijtc-42	5	25	sarana	sarana	PROPN
ijtc-42	5	26	persada	persada	PROPN
ijtc-42	5	27	inc	inc	PROPN
ijtc-42	5	28	.	.	PROPN
ijtc-42	5	29	in	in	ADP
ijtc-42	5	30	research	research	NOUN
ijtc-42	5	31	period	period	NOUN
ijtc-42	5	32	2012	2012	NUM
ijtc-42	5	33	-	-	SYM
ijtc-42	5	34	2015	2015	NUM
ijtc-42	5	35	.	.	PUNCT
ijtc-42	6	1	the	the	DET
ijtc-42	6	2	test	test	NOUN
ijtc-42	6	3	was	be	AUX
ijtc-42	6	4	using	use	VERB
ijtc-42	6	5	multiple	multiple	ADJ
ijtc-42	6	6	regression	regression	NOUN
ijtc-42	6	7	analysis	analysis	NOUN
ijtc-42	6	8	.	.	PUNCT
ijtc-42	7	1	the	the	DET
ijtc-42	7	2	result	result	NOUN
ijtc-42	7	3	shows	show	VERB
ijtc-42	7	4	that	that	SCONJ
ijtc-42	7	5	account	account	NOUN
ijtc-42	7	6	receivable	receivable	NOUN
ijtc-42	7	7	’s	’s	PART
ijtc-42	7	8	variable	variable	NOUN
ijtc-42	7	9	simultantly	simultantly	ADV
ijtc-42	7	10	and	and	CCONJ
ijtc-42	7	11	inventory	inventory	NOUN
ijtc-42	7	12	have	have	VERB
ijtc-42	7	13	an	an	DET
ijtc-42	7	14	effect	effect	NOUN
ijtc-42	7	15	on	on	ADP
ijtc-42	7	16	income	income	NOUN
ijtc-42	7	17	before	before	ADP
ijtc-42	7	18	tax	tax	NOUN
ijtc-42	7	19	.	.	PUNCT
ijtc-42	8	1	account	account	NOUN
ijtc-42	8	2	receivable	receivable	NOUN
ijtc-42	8	3	’s	’s	PART
ijtc-42	8	4	variable	variable	NOUN
ijtc-42	8	5	has	have	VERB
ijtc-42	8	6	a	a	DET
ijtc-42	8	7	significant	significant	ADJ
ijtc-42	8	8	effect	effect	NOUN
ijtc-42	8	9	on	on	ADP
ijtc-42	8	10	income	income	NOUN
ijtc-42	8	11	before	before	ADP
ijtc-42	8	12	tax	tax	NOUN
ijtc-42	8	13	.	.	PUNCT
ijtc-42	9	1	however	however	ADV
ijtc-42	9	2	,	,	PUNCT
ijtc-42	9	3	the	the	DET
ijtc-42	9	4	inventory	inventory	NOUN
ijtc-42	9	5	’s	’s	PART
ijtc-42	9	6	variable	variable	NOUN
ijtc-42	9	7	does	do	AUX
ijtc-42	9	8	not	not	PART
ijtc-42	9	9	affect	affect	VERB
ijtc-42	9	10	income	income	NOUN
ijtc-42	9	11	before	before	ADP
ijtc-42	9	12	tax	tax	NOUN
ijtc-42	9	13	.	.	PUNCT
ijtc-42	10	1	keywords	keyword	NOUN
ijtc-42	10	2	:	:	PUNCT
ijtc-42	10	3	multi	multi	PROPN
ijtc-42	10	4	sarana	sarana	PROPN
ijtc-42	10	5	persada	persada	PROPN
ijtc-42	10	6	,	,	PUNCT
ijtc-42	10	7	account	account	NOUN
ijtc-42	10	8	receivable	receivable	NOUN
ijtc-42	10	9	,	,	PUNCT
ijtc-42	10	10	inventory	inventory	NOUN
ijtc-42	10	11	,	,	PUNCT
ijtc-42	10	12	income	income	NOUN
ijtc-42	10	13	before	before	ADP
ijtc-42	10	14	tax	tax	NOUN
ijtc-42	10	15	.	.	PUNCT
ijtc-42	11	1	introduction	introduction	NOUN
ijtc-42	11	2	economic	economic	ADJ
ijtc-42	11	3	development	development	NOUN
ijtc-42	11	4	which	which	PRON
ijtc-42	11	5	is	be	AUX
ijtc-42	11	6	faster	fast	ADJ
ijtc-42	11	7	in	in	ADP
ijtc-42	11	8	this	this	DET
ijtc-42	11	9	era	era	NOUN
ijtc-42	11	10	pushes	push	VERB
ijtc-42	11	11	business	business	NOUN
ijtc-42	11	12	company	company	NOUN
ijtc-42	11	13	in	in	ADP
ijtc-42	11	14	coal	coal	NOUN
ijtc-42	11	15	contractor	contractor	NOUN
ijtc-42	11	16	company	company	NOUN
ijtc-42	11	17	,	,	PUNCT
ijtc-42	11	18	to	to	PART
ijtc-42	11	19	increase	increase	VERB
ijtc-42	11	20	their	their	PRON
ijtc-42	11	21	performance	performance	NOUN
ijtc-42	11	22	to	to	PART
ijtc-42	11	23	keep	keep	VERB
ijtc-42	11	24	surviving	survive	VERB
ijtc-42	11	25	and	and	CCONJ
ijtc-42	11	26	growing	grow	VERB
ijtc-42	11	27	.	.	PUNCT
ijtc-42	12	1	a	a	DET
ijtc-42	12	2	good	good	ADJ
ijtc-42	12	3	or	or	CCONJ
ijtc-42	12	4	bad	bad	ADJ
ijtc-42	12	5	condition	condition	NOUN
ijtc-42	12	6	of	of	ADP
ijtc-42	12	7	worker	worker	NOUN
ijtc-42	12	8	’s	’s	PART
ijtc-42	12	9	performance	performance	NOUN
ijtc-42	12	10	can	can	AUX
ijtc-42	12	11	be	be	AUX
ijtc-42	12	12	detected	detect	VERB
ijtc-42	12	13	from	from	ADP
ijtc-42	12	14	the	the	DET
ijtc-42	12	15	achievement	achievement	NOUN
ijtc-42	12	16	of	of	ADP
ijtc-42	12	17	management	management	NOUN
ijtc-42	12	18	in	in	ADP
ijtc-42	12	19	increasing	increase	VERB
ijtc-42	12	20	their	their	PRON
ijtc-42	12	21	performance	performance	NOUN
ijtc-42	12	22	,	,	PUNCT
ijtc-42	12	23	in	in	ADP
ijtc-42	12	24	that	that	DET
ijtc-42	12	25	case	case	NOUN
ijtc-42	12	26	,	,	PUNCT
ijtc-42	12	27	it	it	PRON
ijtc-42	12	28	is	be	AUX
ijtc-42	12	29	required	require	VERB
ijtc-42	12	30	an	an	DET
ijtc-42	12	31	internal	internal	ADJ
ijtc-42	12	32	audit	audit	NOUN
ijtc-42	12	33	or	or	CCONJ
ijtc-42	12	34	internal	internal	ADJ
ijtc-42	12	35	control	control	NOUN
ijtc-42	12	36	.	.	PUNCT
ijtc-42	13	1	internal	internal	ADJ
ijtc-42	13	2	control	control	NOUN
ijtc-42	13	3	in	in	ADP
ijtc-42	13	4	business	business	NOUN
ijtc-42	13	5	company	company	NOUN
ijtc-42	13	6	is	be	AUX
ijtc-42	13	7	handed	hand	VERB
ijtc-42	13	8	by	by	ADP
ijtc-42	13	9	internal	internal	ADJ
ijtc-42	13	10	audit	audit	NOUN
ijtc-42	13	11	.	.	PUNCT
ijtc-42	14	1	internal	internal	ADJ
ijtc-42	14	2	auditor	auditor	NOUN
ijtc-42	14	3	helps	help	VERB
ijtc-42	14	4	the	the	DET
ijtc-42	14	5	company	company	NOUN
ijtc-42	14	6	reaching	reach	VERB
ijtc-42	14	7	a	a	DET
ijtc-42	14	8	good	good	ADJ
ijtc-42	14	9	performance	performance	NOUN
ijtc-42	14	10	,	,	PUNCT
ijtc-42	14	11	by	by	ADP
ijtc-42	14	12	introducing	introduce	VERB
ijtc-42	14	13	a	a	DET
ijtc-42	14	14	systematic	systematic	ADJ
ijtc-42	14	15	approach	approach	NOUN
ijtc-42	14	16	to	to	PART
ijtc-42	14	17	evaluate	evaluate	VERB
ijtc-42	14	18	and	and	CCONJ
ijtc-42	14	19	increase	increase	VERB
ijtc-42	14	20	the	the	DET
ijtc-42	14	21	effectivity	effectivity	NOUN
ijtc-42	14	22	of	of	ADP
ijtc-42	14	23	internal	internal	ADJ
ijtc-42	14	24	control	control	NOUN
ijtc-42	14	25	and	and	CCONJ
ijtc-42	14	26	also	also	ADV
ijtc-42	14	27	give	give	VERB
ijtc-42	14	28	a	a	DET
ijtc-42	14	29	note	note	NOUN
ijtc-42	14	30	for	for	ADP
ijtc-42	14	31	the	the	DET
ijtc-42	14	32	lack	lack	NOUN
ijtc-42	14	33	which	which	PRON
ijtc-42	14	34	is	be	AUX
ijtc-42	14	35	found	find	VERB
ijtc-42	14	36	when	when	SCONJ
ijtc-42	14	37	the	the	DET
ijtc-42	14	38	evaluation	evaluation	NOUN
ijtc-42	14	39	was	be	AUX
ijtc-42	14	40	going	go	VERB
ijtc-42	14	41	around	around	ADV
ijtc-42	14	42	.	.	PUNCT
ijtc-42	15	1	to	to	PART
ijtc-42	15	2	make	make	VERB
ijtc-42	15	3	an	an	DET
ijtc-42	15	4	internal	internal	ADJ
ijtc-42	15	5	audit	audit	NOUN
ijtc-42	15	6	which	which	PRON
ijtc-42	15	7	can	can	AUX
ijtc-42	15	8	reach	reach	VERB
ijtc-42	15	9	a	a	DET
ijtc-42	15	10	big	big	ADJ
ijtc-42	15	11	goal	goal	NOUN
ijtc-42	15	12	from	from	ADP
ijtc-42	15	13	their	their	PRON
ijtc-42	15	14	program	program	NOUN
ijtc-42	15	15	and	and	CCONJ
ijtc-42	15	16	operational	operational	ADJ
ijtc-42	15	17	company	company	NOUN
ijtc-42	15	18	activity	activity	NOUN
ijtc-42	15	19	is	be	AUX
ijtc-42	15	20	required	require	VERB
ijtc-42	15	21	a	a	DET
ijtc-42	15	22	competent	competent	ADJ
ijtc-42	15	23	and	and	CCONJ
ijtc-42	15	24	indpendent	indpendent	ADJ
ijtc-42	15	25	auditor	auditor	NOUN
ijtc-42	15	26	.	.	PUNCT
ijtc-42	16	1	the	the	DET
ijtc-42	16	2	preview	preview	NOUN
ijtc-42	16	3	auditor	auditor	NOUN
ijtc-42	16	4	part	part	NOUN
ijtc-42	16	5	is	be	AUX
ijtc-42	16	6	just	just	ADV
ijtc-42	16	7	becoming	become	VERB
ijtc-42	16	8	a	a	DET
ijtc-42	16	9	supervisor	supervisor	NOUN
ijtc-42	16	10	in	in	ADP
ijtc-42	16	11	the	the	DET
ijtc-42	16	12	company	company	NOUN
ijtc-42	16	13	who	who	PRON
ijtc-42	16	14	find	find	VERB
ijtc-42	16	15	their	their	PRON
ijtc-42	16	16	fault	fault	NOUN
ijtc-42	16	17	.	.	PUNCT
ijtc-42	17	1	however	however	ADV
ijtc-42	17	2	,	,	PUNCT
ijtc-42	17	3	on	on	ADP
ijtc-42	17	4	progress	progress	NOUN
ijtc-42	17	5	,	,	PUNCT
ijtc-42	17	6	nowadays	nowadays	ADV
ijtc-42	17	7	internal	internal	ADJ
ijtc-42	17	8	audit	audit	NOUN
ijtc-42	17	9	can	can	AUX
ijtc-42	17	10	suggest	suggest	VERB
ijtc-42	17	11	internal	internal	ADJ
ijtc-42	17	12	audit	audit	NOUN
ijtc-42	17	13	data	datum	NOUN
ijtc-42	17	14	correction	correction	NOUN
ijtc-42	17	15	to	to	PART
ijtc-42	17	16	improve	improve	VERB
ijtc-42	17	17	the	the	DET
ijtc-42	17	18	company	company	NOUN
ijtc-42	17	19	’s	’s	PART
ijtc-42	17	20	performance	performance	NOUN
ijtc-42	17	21	(	(	PUNCT
ijtc-42	17	22	margaretha	margaretha	PROPN
ijtc-42	17	23	&	&	CCONJ
ijtc-42	17	24	hapsari	hapsari	ADJ
ijtc-42	17	25	,	,	PUNCT
ijtc-42	17	26	2018	2018	NUM
ijtc-42	17	27	)	)	PUNCT
ijtc-42	17	28	.	.	PUNCT
ijtc-42	18	1	the	the	DET
ijtc-42	18	2	implementation	implementation	NOUN
ijtc-42	18	3	of	of	ADP
ijtc-42	18	4	periodical	periodical	ADJ
ijtc-42	18	5	internal	internal	ADJ
ijtc-42	18	6	audit	audit	NOUN
ijtc-42	18	7	in	in	ADP
ijtc-42	18	8	a	a	DET
ijtc-42	18	9	company	company	NOUN
ijtc-42	18	10	is	be	AUX
ijtc-42	18	11	the	the	DET
ijtc-42	18	12	right	right	ADJ
ijtc-42	18	13	decision	decision	NOUN
ijtc-42	18	14	because	because	SCONJ
ijtc-42	18	15	one	one	NUM
ijtc-42	18	16	of	of	ADP
ijtc-42	18	17	the	the	DET
ijtc-42	18	18	functions	function	NOUN
ijtc-42	18	19	of	of	ADP
ijtc-42	18	20	internal	internal	ADJ
ijtc-42	18	21	audit	audit	NOUN
ijtc-42	18	22	is	be	AUX
ijtc-42	18	23	35	35	NUM
ijtc-42	18	24	|	|	ADV
ijtc-42	18	25	ilomata	ilomata	NOUN
ijtc-42	18	26	international	international	ADJ
ijtc-42	18	27	journal	journal	NOUN
ijtc-42	18	28	of	of	ADP
ijtc-42	18	29	tax	tax	PROPN
ijtc-42	18	30	&	&	CCONJ
ijtc-42	18	31	accounting	accounting	PROPN
ijtc-42	18	32	vol	vol	NOUN
ijtc-42	18	33	.	.	PROPN
ijtc-42	19	1	1	1	NUM
ijtc-42	20	1	no	no	NOUN
ijtc-42	20	2	.	.	NOUN
ijtc-42	20	3	1	1	NUM
ijtc-42	20	4	oct	oct	PROPN
ijtc-42	20	5	2019	2019	NUM
ijtc-42	20	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-42	20	7	mailto:meilani@higienis.com	mailto:meilani@higienis.com	NOUN
ijtc-42	20	8	the	the	DET
ijtc-42	20	9	influence	influence	NOUN
ijtc-42	20	10	of	of	ADP
ijtc-42	20	11	account	account	NOUN
ijtc-42	20	12	receivable	receivable	ADJ
ijtc-42	20	13	for	for	ADP
ijtc-42	20	14	inventory	inventory	NOUN
ijtc-42	20	15	of	of	ADP
ijtc-42	20	16	income	income	NOUN
ijtc-42	20	17	before	before	ADP
ijtc-42	20	18	tax	tax	NOUN
ijtc-42	20	19	meilani	meilani	NOUN
ijtc-42	20	20	,	,	PUNCT
ijtc-42	20	21	pandoyo	pandoyo	ADJ
ijtc-42	20	22	improvement	improvement	NOUN
ijtc-42	20	23	systematically	systematically	ADV
ijtc-42	20	24	and	and	CCONJ
ijtc-42	20	25	internal	internal	ADJ
ijtc-42	20	26	control	control	NOUN
ijtc-42	20	27	evaluation	evaluation	NOUN
ijtc-42	20	28	in	in	ADP
ijtc-42	20	29	the	the	DET
ijtc-42	20	30	company	company	NOUN
ijtc-42	20	31	,	,	PUNCT
ijtc-42	20	32	test	test	NOUN
ijtc-42	20	33	and	and	CCONJ
ijtc-42	20	34	assess	assess	VERB
ijtc-42	20	35	the	the	DET
ijtc-42	20	36	sufficiency	sufficiency	NOUN
ijtc-42	20	37	effectivity	effectivity	NOUN
ijtc-42	20	38	of	of	ADP
ijtc-42	20	39	internal	internal	ADJ
ijtc-42	20	40	control	control	NOUN
ijtc-42	20	41	system	system	NOUN
ijtc-42	20	42	continuously	continuously	ADV
ijtc-42	20	43	.	.	PUNCT
ijtc-42	21	1	the	the	DET
ijtc-42	21	2	internal	internal	ADJ
ijtc-42	21	3	audit	audit	NOUN
ijtc-42	21	4	aimed	aim	VERB
ijtc-42	21	5	to	to	PART
ijtc-42	21	6	set	set	VERB
ijtc-42	21	7	systematically	systematically	ADV
ijtc-42	21	8	and	and	CCONJ
ijtc-42	21	9	evaluate	evaluate	VERB
ijtc-42	21	10	internal	internal	ADJ
ijtc-42	21	11	control	control	NOUN
ijtc-42	21	12	in	in	ADP
ijtc-42	21	13	the	the	DET
ijtc-42	21	14	company	company	NOUN
ijtc-42	21	15	.	.	PUNCT
ijtc-42	22	1	however	however	ADV
ijtc-42	22	2	,	,	PUNCT
ijtc-42	22	3	in	in	ADP
ijtc-42	22	4	practical	practical	ADJ
ijtc-42	22	5	it	it	PRON
ijtc-42	22	6	still	still	ADV
ijtc-42	22	7	does	do	AUX
ijtc-42	22	8	not	not	PART
ijtc-42	22	9	run	run	VERB
ijtc-42	22	10	perfectly	perfectly	ADV
ijtc-42	22	11	from	from	ADP
ijtc-42	22	12	the	the	DET
ijtc-42	22	13	concept	concept	NOUN
ijtc-42	22	14	,	,	PUNCT
ijtc-42	22	15	because	because	SCONJ
ijtc-42	22	16	there	there	PRON
ijtc-42	22	17	is	be	VERB
ijtc-42	22	18	still	still	ADV
ijtc-42	22	19	defections	defection	NOUN
ijtc-42	22	20	and	and	CCONJ
ijtc-42	22	21	lack	lack	NOUN
ijtc-42	22	22	of	of	ADP
ijtc-42	22	23	responsiveness	responsiveness	NOUN
ijtc-42	22	24	in	in	ADP
ijtc-42	22	25	the	the	DET
ijtc-42	22	26	company	company	NOUN
ijtc-42	22	27	.	.	PUNCT
ijtc-42	23	1	those	those	DET
ijtc-42	23	2	defections	defection	NOUN
ijtc-42	23	3	usually	usually	ADV
ijtc-42	23	4	occur	occur	VERB
ijtc-42	23	5	in	in	ADP
ijtc-42	23	6	leadership	leadership	NOUN
ijtc-42	23	7	pattern	pattern	NOUN
ijtc-42	23	8	and	and	CCONJ
ijtc-42	23	9	employee	employee	NOUN
ijtc-42	23	10	’s	’s	PART
ijtc-42	23	11	performance	performance	NOUN
ijtc-42	23	12	,	,	PUNCT
ijtc-42	23	13	because	because	SCONJ
ijtc-42	23	14	inconsistency	inconsistency	NOUN
ijtc-42	23	15	between	between	ADP
ijtc-42	23	16	leadership	leadership	NOUN
ijtc-42	23	17	pattern	pattern	NOUN
ijtc-42	23	18	and	and	CCONJ
ijtc-42	23	19	employee	employee	NOUN
ijtc-42	23	20	’s	’s	PART
ijtc-42	23	21	performance	performance	NOUN
ijtc-42	23	22	with	with	ADP
ijtc-42	23	23	the	the	DET
ijtc-42	23	24	operative	operative	ADJ
ijtc-42	23	25	procedure	procedure	NOUN
ijtc-42	23	26	or	or	CCONJ
ijtc-42	23	27	multiple	multiple	ADJ
ijtc-42	23	28	tasks	task	NOUN
ijtc-42	23	29	make	make	VERB
ijtc-42	23	30	internal	internal	ADJ
ijtc-42	23	31	control	control	NOUN
ijtc-42	23	32	become	become	VERB
ijtc-42	23	33	not	not	PART
ijtc-42	23	34	efficient	efficient	ADJ
ijtc-42	23	35	.	.	PUNCT
ijtc-42	24	1	internal	internal	ADJ
ijtc-42	24	2	control	control	NOUN
ijtc-42	24	3	,	,	PUNCT
ijtc-42	24	4	leadership	leadership	NOUN
ijtc-42	24	5	pattern	pattern	NOUN
ijtc-42	24	6	and	and	CCONJ
ijtc-42	24	7	employee	employee	NOUN
ijtc-42	24	8	’s	’s	PART
ijtc-42	24	9	performance	performance	NOUN
ijtc-42	24	10	are	be	AUX
ijtc-42	24	11	important	important	ADJ
ijtc-42	24	12	because	because	SCONJ
ijtc-42	24	13	those	those	PRON
ijtc-42	24	14	are	be	AUX
ijtc-42	24	15	the	the	DET
ijtc-42	24	16	cores	core	NOUN
ijtc-42	24	17	in	in	ADP
ijtc-42	24	18	the	the	DET
ijtc-42	24	19	company	company	NOUN
ijtc-42	24	20	to	to	PART
ijtc-42	24	21	reach	reach	VERB
ijtc-42	24	22	the	the	DET
ijtc-42	24	23	company	company	NOUN
ijtc-42	24	24	’s	’s	PART
ijtc-42	24	25	goal	goal	NOUN
ijtc-42	24	26	which	which	PRON
ijtc-42	24	27	is	be	AUX
ijtc-42	24	28	already	already	ADV
ijtc-42	24	29	arranged	arrange	VERB
ijtc-42	24	30	from	from	ADP
ijtc-42	24	31	the	the	DET
ijtc-42	24	32	beginning	beginning	NOUN
ijtc-42	24	33	.	.	PUNCT
ijtc-42	25	1	internal	internal	ADJ
ijtc-42	25	2	audit	audit	NOUN
ijtc-42	25	3	activity	activity	NOUN
ijtc-42	25	4	tests	test	NOUN
ijtc-42	25	5	and	and	CCONJ
ijtc-42	25	6	assesses	assess	VERB
ijtc-42	25	7	the	the	DET
ijtc-42	25	8	effectivity	effectivity	NOUN
ijtc-42	25	9	and	and	CCONJ
ijtc-42	25	10	sufficiency	sufficiency	NOUN
ijtc-42	25	11	of	of	ADP
ijtc-42	25	12	the	the	DET
ijtc-42	25	13	internal	internal	ADJ
ijtc-42	25	14	control	control	NOUN
ijtc-42	25	15	system	system	NOUN
ijtc-42	25	16	in	in	ADP
ijtc-42	25	17	the	the	DET
ijtc-42	25	18	company	company	NOUN
ijtc-42	25	19	,	,	PUNCT
ijtc-42	25	20	without	without	ADP
ijtc-42	25	21	the	the	DET
ijtc-42	25	22	function	function	NOUN
ijtc-42	25	23	of	of	ADP
ijtc-42	25	24	internal	internal	ADJ
ijtc-42	25	25	audit	audit	NOUN
ijtc-42	25	26	,	,	PUNCT
ijtc-42	25	27	director	director	NOUN
ijtc-42	25	28	or	or	CCONJ
ijtc-42	25	29	the	the	DET
ijtc-42	25	30	leader	leader	NOUN
ijtc-42	25	31	of	of	ADP
ijtc-42	25	32	the	the	DET
ijtc-42	25	33	company	company	NOUN
ijtc-42	25	34	has	have	VERB
ijtc-42	25	35	no	no	DET
ijtc-42	25	36	sources	source	NOUN
ijtc-42	25	37	for	for	ADP
ijtc-42	25	38	free	free	ADJ
ijtc-42	25	39	internal	internal	ADJ
ijtc-42	25	40	information	information	NOUN
ijtc-42	25	41	about	about	ADP
ijtc-42	25	42	employee	employee	NOUN
ijtc-42	25	43	’s	’s	PART
ijtc-42	25	44	performance	performance	NOUN
ijtc-42	25	45	and	and	CCONJ
ijtc-42	25	46	company	company	NOUN
ijtc-42	25	47	’s	’s	PART
ijtc-42	25	48	performance	performance	NOUN
ijtc-42	25	49	too	too	ADV
ijtc-42	25	50	(	(	PUNCT
ijtc-42	25	51	bintari	bintari	NOUN
ijtc-42	25	52	,	,	PUNCT
ijtc-42	25	53	2017	2017	NUM
ijtc-42	25	54	)	)	PUNCT
ijtc-42	25	55	.	.	PUNCT
ijtc-42	26	1	good	good	ADJ
ijtc-42	26	2	performance	performance	NOUN
ijtc-42	26	3	is	be	AUX
ijtc-42	26	4	optimum	optimum	ADJ
ijtc-42	26	5	performance	performance	NOUN
ijtc-42	26	6	,	,	PUNCT
ijtc-42	26	7	it	it	PRON
ijtc-42	26	8	is	be	AUX
ijtc-42	26	9	a	a	DET
ijtc-42	26	10	performance	performance	NOUN
ijtc-42	26	11	which	which	PRON
ijtc-42	26	12	is	be	AUX
ijtc-42	26	13	appropriate	appropriate	ADJ
ijtc-42	26	14	with	with	ADP
ijtc-42	26	15	organization	organization	NOUN
ijtc-42	26	16	standard	standard	NOUN
ijtc-42	26	17	and	and	CCONJ
ijtc-42	26	18	giving	give	VERB
ijtc-42	26	19	support	support	NOUN
ijtc-42	26	20	to	to	PART
ijtc-42	26	21	reach	reach	VERB
ijtc-42	26	22	the	the	DET
ijtc-42	26	23	goal	goal	NOUN
ijtc-42	26	24	or	or	CCONJ
ijtc-42	26	25	vision	vision	NOUN
ijtc-42	26	26	of	of	ADP
ijtc-42	26	27	the	the	DET
ijtc-42	26	28	organization	organization	NOUN
ijtc-42	26	29	.	.	PUNCT
ijtc-42	27	1	good	good	ADJ
ijtc-42	27	2	organization	organization	NOUN
ijtc-42	27	3	is	be	AUX
ijtc-42	27	4	an	an	DET
ijtc-42	27	5	organization	organization	NOUN
ijtc-42	27	6	which	which	PRON
ijtc-42	27	7	gives	give	VERB
ijtc-42	27	8	the	the	DET
ijtc-42	27	9	effort	effort	NOUN
ijtc-42	27	10	to	to	PART
ijtc-42	27	11	improve	improve	VERB
ijtc-42	27	12	human	human	ADJ
ijtc-42	27	13	resource	resource	NOUN
ijtc-42	27	14	’s	’s	PART
ijtc-42	27	15	quality	quality	NOUN
ijtc-42	27	16	because	because	SCONJ
ijtc-42	27	17	that	that	PRON
ijtc-42	27	18	is	be	AUX
ijtc-42	27	19	the	the	DET
ijtc-42	27	20	key	key	ADJ
ijtc-42	27	21	factor	factor	NOUN
ijtc-42	27	22	to	to	PART
ijtc-42	27	23	improve	improve	VERB
ijtc-42	27	24	employee	employee	NOUN
ijtc-42	27	25	’s	’s	PART
ijtc-42	27	26	performance	performance	NOUN
ijtc-42	27	27	.	.	PUNCT
ijtc-42	28	1	improving	improve	VERB
ijtc-42	28	2	employee	employee	NOUN
ijtc-42	28	3	’s	’s	PART
ijtc-42	28	4	performance	performance	NOUN
ijtc-42	28	5	will	will	AUX
ijtc-42	28	6	bring	bring	VERB
ijtc-42	28	7	advance	advance	NOUN
ijtc-42	28	8	for	for	SCONJ
ijtc-42	28	9	the	the	DET
ijtc-42	28	10	company	company	NOUN
ijtc-42	28	11	to	to	PART
ijtc-42	28	12	survive	survive	VERB
ijtc-42	28	13	in	in	ADP
ijtc-42	28	14	business	business	NOUN
ijtc-42	28	15	competition	competition	NOUN
ijtc-42	28	16	circles	circle	NOUN
ijtc-42	28	17	which	which	PRON
ijtc-42	28	18	is	be	AUX
ijtc-42	28	19	not	not	PART
ijtc-42	28	20	really	really	ADV
ijtc-42	28	21	stable	stable	ADJ
ijtc-42	28	22	at	at	ADV
ijtc-42	28	23	all	all	ADV
ijtc-42	28	24	.	.	PUNCT
ijtc-42	29	1	therefore	therefore	ADV
ijtc-42	29	2	,	,	PUNCT
ijtc-42	29	3	the	the	DET
ijtc-42	29	4	effort	effort	NOUN
ijtc-42	29	5	to	to	PART
ijtc-42	29	6	improve	improve	VERB
ijtc-42	29	7	employee	employee	NOUN
ijtc-42	29	8	’s	’s	PART
ijtc-42	29	9	performance	performance	NOUN
ijtc-42	29	10	is	be	AUX
ijtc-42	29	11	the	the	DET
ijtc-42	29	12	most	most	ADV
ijtc-42	29	13	serious	serious	ADJ
ijtc-42	29	14	challenge	challenge	NOUN
ijtc-42	29	15	of	of	ADP
ijtc-42	29	16	management	management	NOUN
ijtc-42	29	17	because	because	SCONJ
ijtc-42	29	18	success	success	NOUN
ijtc-42	29	19	to	to	PART
ijtc-42	29	20	reach	reach	VERB
ijtc-42	29	21	the	the	DET
ijtc-42	29	22	goal	goal	NOUN
ijtc-42	29	23	and	and	CCONJ
ijtc-42	29	24	life	life	NOUN
ijtc-42	29	25	of	of	ADP
ijtc-42	29	26	the	the	DET
ijtc-42	29	27	company	company	NOUN
ijtc-42	29	28	depends	depend	VERB
ijtc-42	29	29	on	on	ADP
ijtc-42	29	30	the	the	DET
ijtc-42	29	31	employee	employee	NOUN
ijtc-42	29	32	’s	’s	PART
ijtc-42	29	33	performance	performance	NOUN
ijtc-42	29	34	inside	inside	ADV
ijtc-42	29	35	.	.	PUNCT
ijtc-42	30	1	the	the	DET
ijtc-42	30	2	company	company	NOUN
ijtc-42	30	3	always	always	ADV
ijtc-42	30	4	hopes	hope	VERB
ijtc-42	30	5	for	for	ADP
ijtc-42	30	6	the	the	DET
ijtc-42	30	7	high	high	ADJ
ijtc-42	30	8	quality	quality	NOUN
ijtc-42	30	9	of	of	ADP
ijtc-42	30	10	employee	employee	NOUN
ijtc-42	30	11	’s	’s	PART
ijtc-42	30	12	performance	performance	NOUN
ijtc-42	30	13	.	.	PUNCT
ijtc-42	31	1	more	more	ADJ
ijtc-42	31	2	employees	employee	NOUN
ijtc-42	31	3	have	have	VERB
ijtc-42	31	4	good	good	ADJ
ijtc-42	31	5	performance	performance	NOUN
ijtc-42	31	6	,	,	PUNCT
ijtc-42	31	7	the	the	DET
ijtc-42	31	8	production	production	NOUN
ijtc-42	31	9	of	of	ADP
ijtc-42	31	10	the	the	DET
ijtc-42	31	11	company	company	NOUN
ijtc-42	31	12	will	will	AUX
ijtc-42	31	13	increase	increase	VERB
ijtc-42	31	14	,	,	PUNCT
ijtc-42	31	15	thus	thus	ADV
ijtc-42	31	16	the	the	DET
ijtc-42	31	17	company	company	NOUN
ijtc-42	31	18	can	can	AUX
ijtc-42	31	19	survive	survive	VERB
ijtc-42	31	20	in	in	ADP
ijtc-42	31	21	global	global	ADJ
ijtc-42	31	22	competition	competition	NOUN
ijtc-42	31	23	.	.	PUNCT
ijtc-42	32	1	employees	employee	NOUN
ijtc-42	32	2	are	be	AUX
ijtc-42	32	3	demanded	demand	VERB
ijtc-42	32	4	to	to	ADP
ijtc-42	32	5	able	able	ADJ
ijtc-42	32	6	finishing	finishing	NOUN
ijtc-42	32	7	tasks	task	NOUN
ijtc-42	32	8	and	and	CCONJ
ijtc-42	32	9	their	their	PRON
ijtc-42	32	10	responsibility	responsibility	NOUN
ijtc-42	32	11	effectively	effectively	ADV
ijtc-42	32	12	and	and	CCONJ
ijtc-42	32	13	efficiently	efficiently	ADV
ijtc-42	32	14	.	.	PUNCT
ijtc-42	33	1	the	the	DET
ijtc-42	33	2	success	success	NOUN
ijtc-42	33	3	of	of	ADP
ijtc-42	33	4	employee	employee	NOUN
ijtc-42	33	5	can	can	AUX
ijtc-42	33	6	be	be	AUX
ijtc-42	33	7	measured	measure	VERB
ijtc-42	33	8	by	by	ADP
ijtc-42	33	9	satisfaction	satisfaction	NOUN
ijtc-42	33	10	from	from	ADP
ijtc-42	33	11	the	the	DET
ijtc-42	33	12	consumer	consumer	NOUN
ijtc-42	33	13	,	,	PUNCT
ijtc-42	33	14	lack	lack	NOUN
ijtc-42	33	15	of	of	ADP
ijtc-42	33	16	complaint	complaint	NOUN
ijtc-42	33	17	and	and	CCONJ
ijtc-42	33	18	reaching	reach	VERB
ijtc-42	33	19	the	the	DET
ijtc-42	33	20	company	company	NOUN
ijtc-42	33	21	’s	’s	PART
ijtc-42	33	22	target	target	NOUN
ijtc-42	33	23	optimally	optimally	ADV
ijtc-42	33	24	.	.	PUNCT
ijtc-42	34	1	lanna	lanna	PROPN
ijtc-42	34	2	harita	harita	PROPN
ijtc-42	34	3	inc	inc	PROPN
ijtc-42	34	4	employee	employee	PROPN
ijtc-42	34	5	’s	’s	PART
ijtc-42	34	6	performance	performance	NOUN
ijtc-42	34	7	can	can	AUX
ijtc-42	34	8	be	be	AUX
ijtc-42	34	9	measured	measure	VERB
ijtc-42	34	10	by	by	ADP
ijtc-42	34	11	completion	completion	NOUN
ijtc-42	34	12	of	of	ADP
ijtc-42	34	13	their	their	PRON
ijtc-42	34	14	order	order	NOUN
ijtc-42	34	15	effectively	effectively	ADV
ijtc-42	34	16	and	and	CCONJ
ijtc-42	34	17	efficiently	efficiently	ADV
ijtc-42	34	18	and	and	CCONJ
ijtc-42	34	19	also	also	ADV
ijtc-42	34	20	doing	do	VERB
ijtc-42	34	21	their	their	PRON
ijtc-42	34	22	part	part	NOUN
ijtc-42	34	23	and	and	CCONJ
ijtc-42	34	24	their	their	PRON
ijtc-42	34	25	function	function	NOUN
ijtc-42	34	26	well	well	ADV
ijtc-42	34	27	and	and	CCONJ
ijtc-42	34	28	all	all	PRON
ijtc-42	34	29	of	of	ADP
ijtc-42	34	30	those	those	PRON
ijtc-42	34	31	are	be	AUX
ijtc-42	34	32	connected	connect	VERB
ijtc-42	34	33	each	each	DET
ijtc-42	34	34	other	other	ADJ
ijtc-42	34	35	and	and	CCONJ
ijtc-42	34	36	having	have	VERB
ijtc-42	34	37	positive	positive	ADJ
ijtc-42	34	38	relation	relation	NOUN
ijtc-42	34	39	for	for	ADP
ijtc-42	34	40	the	the	DET
ijtc-42	34	41	success	success	NOUN
ijtc-42	34	42	of	of	ADP
ijtc-42	34	43	a	a	DET
ijtc-42	34	44	company	company	NOUN
ijtc-42	34	45	.	.	PUNCT
ijtc-42	35	1	there	there	PRON
ijtc-42	35	2	are	be	VERB
ijtc-42	35	3	negative	negative	ADJ
ijtc-42	35	4	factors	factor	NOUN
ijtc-42	35	5	which	which	PRON
ijtc-42	35	6	can	can	AUX
ijtc-42	35	7	decrease	decrease	VERB
ijtc-42	35	8	employee	employee	NOUN
ijtc-42	35	9	’s	’s	PART
ijtc-42	35	10	performance	performance	NOUN
ijtc-42	35	11	,	,	PUNCT
ijtc-42	35	12	they	they	PRON
ijtc-42	35	13	are	be	AUX
ijtc-42	35	14	decreasing	decrease	VERB
ijtc-42	35	15	employee	employee	NOUN
ijtc-42	35	16	’s	’s	PART
ijtc-42	35	17	pretension	pretension	NOUN
ijtc-42	35	18	to	to	PART
ijtc-42	35	19	reach	reach	VERB
ijtc-42	35	20	work	work	NOUN
ijtc-42	35	21	achievement	achievement	NOUN
ijtc-42	35	22	,	,	PUNCT
ijtc-42	35	23	lack	lack	NOUN
ijtc-42	35	24	of	of	ADP
ijtc-42	35	25	discipline	discipline	NOUN
ijtc-42	35	26	of	of	ADP
ijtc-42	35	27	time	time	NOUN
ijtc-42	35	28	in	in	ADP
ijtc-42	35	29	finishing	finish	VERB
ijtc-42	35	30	their	their	PRON
ijtc-42	35	31	work	work	NOUN
ijtc-42	35	32	,	,	PUNCT
ijtc-42	35	33	getting	get	VERB
ijtc-42	35	34	influence	influence	NOUN
ijtc-42	35	35	from	from	ADP
ijtc-42	35	36	their	their	PRON
ijtc-42	35	37	circle	circle	NOUN
ijtc-42	35	38	,	,	PUNCT
ijtc-42	35	39	friend	friend	NOUN
ijtc-42	35	40	worker	worker	NOUN
ijtc-42	35	41	who	who	PRON
ijtc-42	35	42	has	have	VERB
ijtc-42	35	43	a	a	DET
ijtc-42	35	44	low	low	ADJ
ijtc-42	35	45	spirit	spirit	NOUN
ijtc-42	35	46	in	in	ADP
ijtc-42	35	47	work	work	NOUN
ijtc-42	35	48	and	and	CCONJ
ijtc-42	35	49	there	there	PRON
ijtc-42	35	50	is	be	VERB
ijtc-42	35	51	no	no	DET
ijtc-42	35	52	figure	figure	NOUN
ijtc-42	35	53	36	36	NUM
ijtc-42	35	54	|	|	ADV
ijtc-42	35	55	ilomata	ilomata	PROPN
ijtc-42	35	56	international	international	ADJ
ijtc-42	35	57	journal	journal	NOUN
ijtc-42	35	58	of	of	ADP
ijtc-42	35	59	tax	tax	PROPN
ijtc-42	35	60	&	&	CCONJ
ijtc-42	35	61	accounting	accounting	PROPN
ijtc-42	35	62	vol	vol	NOUN
ijtc-42	35	63	.	.	PROPN
ijtc-42	36	1	1	1	NUM
ijtc-42	37	1	no	no	NOUN
ijtc-42	37	2	.	.	NOUN
ijtc-42	37	3	1	1	NUM
ijtc-42	37	4	oct	oct	PROPN
ijtc-42	37	5	2019	2019	NUM
ijtc-42	37	6	the	the	DET
ijtc-42	37	7	influence	influence	NOUN
ijtc-42	37	8	of	of	ADP
ijtc-42	37	9	account	account	NOUN
ijtc-42	37	10	receivable	receivable	ADJ
ijtc-42	37	11	for	for	ADP
ijtc-42	37	12	inventory	inventory	NOUN
ijtc-42	37	13	of	of	ADP
ijtc-42	37	14	income	income	NOUN
ijtc-42	37	15	before	before	ADP
ijtc-42	37	16	tax	tax	NOUN
ijtc-42	37	17	meilani	meilani	NOUN
ijtc-42	37	18	,	,	PUNCT
ijtc-42	37	19	pandoyo	pandoyo	NOUN
ijtc-42	37	20	who	who	PRON
ijtc-42	37	21	is	be	AUX
ijtc-42	37	22	precedent	precedent	NOUN
ijtc-42	37	23	in	in	ADP
ijtc-42	37	24	reaching	reach	VERB
ijtc-42	37	25	achievement	achievement	NOUN
ijtc-42	37	26	of	of	ADP
ijtc-42	37	27	work	work	NOUN
ijtc-42	37	28	.	.	PUNCT
ijtc-42	38	1	all	all	PRON
ijtc-42	38	2	of	of	ADP
ijtc-42	38	3	those	those	PRON
ijtc-42	38	4	are	be	AUX
ijtc-42	38	5	caused	cause	VERB
ijtc-42	38	6	by	by	ADP
ijtc-42	38	7	decreasing	decrease	VERB
ijtc-42	38	8	employee	employee	NOUN
ijtc-42	38	9	’s	’s	PART
ijtc-42	38	10	performance	performance	NOUN
ijtc-42	38	11	in	in	ADP
ijtc-42	38	12	work	work	NOUN
ijtc-42	38	13	.	.	PUNCT
ijtc-42	39	1	factors	factor	NOUN
ijtc-42	39	2	which	which	PRON
ijtc-42	39	3	can	can	AUX
ijtc-42	39	4	be	be	AUX
ijtc-42	39	5	applied	apply	VERB
ijtc-42	39	6	to	to	PART
ijtc-42	39	7	increase	increase	VERB
ijtc-42	39	8	employee	employee	NOUN
ijtc-42	39	9	’s	’s	PART
ijtc-42	39	10	performance	performance	NOUN
ijtc-42	39	11	are	be	AUX
ijtc-42	39	12	leadership	leadership	NOUN
ijtc-42	39	13	style	style	NOUN
ijtc-42	39	14	and	and	CCONJ
ijtc-42	39	15	motivation	motivation	NOUN
ijtc-42	39	16	.	.	PUNCT
ijtc-42	40	1	most	most	ADJ
ijtc-42	40	2	of	of	ADP
ijtc-42	40	3	lanna	lanna	PROPN
ijtc-42	40	4	harita	harita	PROPN
ijtc-42	40	5	inc	inc	PROPN
ijtc-42	40	6	employee	employee	NOUN
ijtc-42	40	7	feel	feel	VERB
ijtc-42	40	8	that	that	SCONJ
ijtc-42	40	9	their	their	PRON
ijtc-42	40	10	salary	salary	NOUN
ijtc-42	40	11	which	which	PRON
ijtc-42	40	12	they	they	PRON
ijtc-42	40	13	got	get	VERB
ijtc-42	40	14	every	every	DET
ijtc-42	40	15	month	month	NOUN
ijtc-42	40	16	is	be	AUX
ijtc-42	40	17	not	not	PART
ijtc-42	40	18	appropriate	appropriate	ADJ
ijtc-42	40	19	with	with	ADP
ijtc-42	40	20	the	the	DET
ijtc-42	40	21	exist	exist	ADJ
ijtc-42	40	22	stipulation	stipulation	NOUN
ijtc-42	40	23	,	,	PUNCT
ijtc-42	40	24	they	they	PRON
ijtc-42	40	25	work	work	VERB
ijtc-42	40	26	on	on	ADP
ijtc-42	40	27	their	their	PRON
ijtc-42	40	28	portion	portion	NOUN
ijtc-42	40	29	even	even	ADV
ijtc-42	40	30	more	more	ADV
ijtc-42	40	31	but	but	CCONJ
ijtc-42	40	32	their	their	PRON
ijtc-42	40	33	salary	salary	NOUN
ijtc-42	40	34	which	which	PRON
ijtc-42	40	35	they	they	PRON
ijtc-42	40	36	receive	receive	VERB
ijtc-42	40	37	is	be	AUX
ijtc-42	40	38	lack	lack	NOUN
ijtc-42	40	39	and	and	CCONJ
ijtc-42	40	40	not	not	PART
ijtc-42	40	41	appropriate	appropriate	ADJ
ijtc-42	40	42	with	with	ADP
ijtc-42	40	43	their	their	PRON
ijtc-42	40	44	work	work	NOUN
ijtc-42	40	45	,	,	PUNCT
ijtc-42	40	46	there	there	PRON
ijtc-42	40	47	are	be	VERB
ijtc-42	40	48	employee	employee	NOUN
ijtc-42	40	49	who	who	PRON
ijtc-42	40	50	already	already	ADV
ijtc-42	40	51	there	there	ADV
ijtc-42	40	52	since	since	SCONJ
ijtc-42	40	53	a	a	DET
ijtc-42	40	54	long	long	ADJ
ijtc-42	40	55	time	time	NOUN
ijtc-42	40	56	ago	ago	ADV
ijtc-42	40	57	got	get	VERB
ijtc-42	40	58	the	the	DET
ijtc-42	40	59	salary	salary	NOUN
ijtc-42	40	60	less	less	ADJ
ijtc-42	40	61	than	than	ADP
ijtc-42	40	62	new	new	ADJ
ijtc-42	40	63	employee	employee	NOUN
ijtc-42	40	64	’s	’s	PART
ijtc-42	40	65	salary	salary	NOUN
ijtc-42	40	66	.	.	PUNCT
ijtc-42	41	1	they	they	PRON
ijtc-42	41	2	do	do	AUX
ijtc-42	41	3	not	not	PART
ijtc-42	41	4	even	even	ADV
ijtc-42	41	5	get	get	AUX
ijtc-42	41	6	paid	pay	VERB
ijtc-42	41	7	for	for	ADP
ijtc-42	41	8	their	their	PRON
ijtc-42	41	9	overtime	overtime	NOUN
ijtc-42	41	10	work	work	NOUN
ijtc-42	41	11	,	,	PUNCT
ijtc-42	41	12	work	work	VERB
ijtc-42	41	13	outside	outside	ADV
ijtc-42	41	14	of	of	ADP
ijtc-42	41	15	normal	normal	ADJ
ijtc-42	41	16	working	working	NOUN
ijtc-42	41	17	hours	hour	NOUN
ijtc-42	41	18	make	make	VERB
ijtc-42	41	19	the	the	DET
ijtc-42	41	20	employee	employee	NOUN
ijtc-42	41	21	always	always	ADV
ijtc-42	41	22	feel	feel	VERB
ijtc-42	41	23	perforce	perforce	ADJ
ijtc-42	41	24	to	to	PART
ijtc-42	41	25	survive	survive	VERB
ijtc-42	41	26	in	in	ADP
ijtc-42	41	27	this	this	DET
ijtc-42	41	28	company	company	NOUN
ijtc-42	41	29	.	.	PUNCT
ijtc-42	42	1	one	one	NUM
ijtc-42	42	2	of	of	ADP
ijtc-42	42	3	the	the	DET
ijtc-42	42	4	employees	employee	NOUN
ijtc-42	42	5	who	who	PRON
ijtc-42	42	6	feel	feel	VERB
ijtc-42	42	7	unpleasant	unpleasant	ADJ
ijtc-42	42	8	and	and	CCONJ
ijtc-42	42	9	still	still	ADV
ijtc-42	42	10	holds	hold	VERB
ijtc-42	42	11	out	out	ADP
ijtc-42	42	12	in	in	ADP
ijtc-42	42	13	this	this	DET
ijtc-42	42	14	company	company	NOUN
ijtc-42	42	15	decided	decide	VERB
ijtc-42	42	16	to	to	PART
ijtc-42	42	17	stay	stay	VERB
ijtc-42	42	18	because	because	SCONJ
ijtc-42	42	19	that	that	PRON
ijtc-42	42	20	is	be	AUX
ijtc-42	42	21	very	very	ADV
ijtc-42	42	22	difficult	difficult	ADJ
ijtc-42	42	23	to	to	PART
ijtc-42	42	24	find	find	VERB
ijtc-42	42	25	another	another	DET
ijtc-42	42	26	job	job	NOUN
ijtc-42	42	27	.	.	PUNCT
ijtc-42	43	1	the	the	DET
ijtc-42	43	2	employee	employee	NOUN
ijtc-42	43	3	also	also	ADV
ijtc-42	43	4	complains	complain	VERB
ijtc-42	43	5	about	about	ADP
ijtc-42	43	6	their	their	PRON
ijtc-42	43	7	activity	activity	NOUN
ijtc-42	43	8	every	every	DET
ijtc-42	43	9	day	day	NOUN
ijtc-42	43	10	,	,	PUNCT
ijtc-42	43	11	when	when	SCONJ
ijtc-42	43	12	the	the	DET
ijtc-42	43	13	bored	bored	NOUN
ijtc-42	43	14	is	be	AUX
ijtc-42	43	15	coming	come	VERB
ijtc-42	43	16	it	it	PRON
ijtc-42	43	17	will	will	AUX
ijtc-42	43	18	disturb	disturb	VERB
ijtc-42	43	19	their	their	PRON
ijtc-42	43	20	performance	performance	NOUN
ijtc-42	43	21	and	and	CCONJ
ijtc-42	43	22	the	the	DET
ijtc-42	43	23	result	result	NOUN
ijtc-42	43	24	from	from	ADP
ijtc-42	43	25	their	their	PRON
ijtc-42	43	26	work	work	NOUN
ijtc-42	43	27	become	become	VERB
ijtc-42	43	28	not	not	PART
ijtc-42	43	29	optimum	optimum	ADJ
ijtc-42	43	30	.	.	PUNCT
ijtc-42	44	1	therefore	therefore	ADV
ijtc-42	44	2	,	,	PUNCT
ijtc-42	44	3	this	this	DET
ijtc-42	44	4	company	company	NOUN
ijtc-42	44	5	strive	strive	VERB
ijtc-42	44	6	for	for	ADP
ijtc-42	44	7	a	a	DET
ijtc-42	44	8	refreshing	refreshing	ADJ
ijtc-42	44	9	activity	activity	NOUN
ijtc-42	44	10	for	for	ADP
ijtc-42	44	11	their	their	PRON
ijtc-42	44	12	employee	employee	NOUN
ijtc-42	44	13	once	once	ADV
ijtc-42	44	14	a	a	DET
ijtc-42	44	15	year	year	NOUN
ijtc-42	44	16	outside	outside	ADP
ijtc-42	44	17	the	the	DET
ijtc-42	44	18	office	office	NOUN
ijtc-42	44	19	to	to	PART
ijtc-42	44	20	make	make	VERB
ijtc-42	44	21	the	the	DET
ijtc-42	44	22	office	office	NOUN
ijtc-42	44	23	situation	situation	NOUN
ijtc-42	44	24	better	well	ADV
ijtc-42	44	25	.	.	PUNCT
ijtc-42	45	1	method	method	NOUN
ijtc-42	45	2	multiple	multiple	ADJ
ijtc-42	45	3	linear	linear	ADJ
ijtc-42	45	4	regression	regression	NOUN
ijtc-42	45	5	equality	equality	NOUN
ijtc-42	45	6	is	be	AUX
ijtc-42	45	7	like	like	ADP
ijtc-42	45	8	this	this	PRON
ijtc-42	45	9	:(	:(	PROPN
ijtc-42	45	10	ghozali	ghozali	PROPN
ijtc-42	45	11	,	,	PUNCT
ijtc-42	45	12	2016	2016	NUM
ijtc-42	45	13	):	):	PUNCT
ijtc-42	46	1	y	y	PROPN
ijtc-42	46	2	=	=	PUNCT
ijtc-42	46	3	α	α	PROPN
ijtc-42	47	1	+	+	X
ijtc-42	48	1	β1x1	β1x1	PUNCT
ijtc-42	49	1	+	+	NUM
ijtc-42	49	2	β2x2	β2x2	PUNCT
ijtc-42	49	3	+	+	CCONJ
ijtc-42	49	4	ε	ε	X
ijtc-42	49	5	this	this	DET
ijtc-42	49	6	research	research	NOUN
ijtc-42	49	7	aims	aim	VERB
ijtc-42	49	8	to	to	PART
ijtc-42	49	9	understand	understand	VERB
ijtc-42	49	10	how	how	SCONJ
ijtc-42	49	11	big	big	ADJ
ijtc-42	49	12	the	the	DET
ijtc-42	49	13	influence	influence	NOUN
ijtc-42	49	14	of	of	ADP
ijtc-42	49	15	internal	internal	ADJ
ijtc-42	49	16	audit	audit	NOUN
ijtc-42	49	17	and	and	CCONJ
ijtc-42	49	18	leadership	leadership	NOUN
ijtc-42	49	19	simultantly	simultantly	ADV
ijtc-42	49	20	and	and	CCONJ
ijtc-42	49	21	partially	partially	ADV
ijtc-42	49	22	for	for	ADP
ijtc-42	49	23	employee	employee	NOUN
ijtc-42	49	24	’s	’s	PART
ijtc-42	49	25	performance	performance	NOUN
ijtc-42	49	26	.	.	PUNCT
ijtc-42	50	1	table	table	NOUN
ijtc-42	50	2	1	1	NUM
ijtc-42	50	3	.	.	PUNCT
ijtc-42	51	1	the	the	DET
ijtc-42	51	2	definition	definition	NOUN
ijtc-42	51	3	of	of	ADP
ijtc-42	51	4	operational	operational	ADJ
ijtc-42	51	5	variable	variable	NOUN
ijtc-42	51	6	n	n	CCONJ
ijtc-42	51	7	o	o	NOUN
ijtc-42	51	8	name	name	NOUN
ijtc-42	51	9	of	of	ADP
ijtc-42	51	10	variable	variable	ADJ
ijtc-42	51	11	concept	concept	NOUN
ijtc-42	51	12	indicator	indicator	NOUN
ijtc-42	51	13	measurin	measurin	PROPN
ijtc-42	51	14	g	g	PROPN
ijtc-42	51	15	scale	scale	NOUN
ijtc-42	51	16	1	1	NUM
ijtc-42	51	17	account	account	NOUN
ijtc-42	51	18	receivable	receivable	NOUN
ijtc-42	51	19	(	(	PUNCT
ijtc-42	51	20	x1	x1	PROPN
ijtc-42	51	21	)	)	PUNCT
ijtc-42	51	22	(	(	PUNCT
ijtc-42	51	23	reeve	reeve	PROPN
ijtc-42	51	24	,	,	PUNCT
ijtc-42	51	25	warren	warren	PROPN
ijtc-42	51	26	,	,	PUNCT
ijtc-42	51	27	&	&	CCONJ
ijtc-42	51	28	duchac	duchac	PROPN
ijtc-42	51	29	,	,	PUNCT
ijtc-42	51	30	2014	2014	NUM
ijtc-42	51	31	)	)	PUNCT
ijtc-42	51	32	account	account	NOUN
ijtc-42	51	33	receivable	receivable	NOUN
ijtc-42	51	34	is	be	AUX
ijtc-42	51	35	claimed	claim	VERB
ijtc-42	51	36	for	for	ADP
ijtc-42	51	37	selling	sell	VERB
ijtc-42	51	38	by	by	ADP
ijtc-42	51	39	a	a	DET
ijtc-42	51	40	credit	credit	NOUN
ijtc-42	51	41	to	to	ADP
ijtc-42	51	42	the	the	DET
ijtc-42	51	43	other	other	ADJ
ijtc-42	51	44	party	party	NOUN
ijtc-42	51	45	account	account	NOUN
ijtc-42	51	46	receivable	receivable	NOUN
ijtc-42	52	1	=	=	SYM
ijtc-42	52	2	ln	ln	NOUN
ijtc-42	52	3	(	(	PUNCT
ijtc-42	52	4	total	total	NOUN
ijtc-42	52	5	of	of	ADP
ijtc-42	52	6	account	account	NOUN
ijtc-42	52	7	receivable	receivable	NOUN
ijtc-42	52	8	)	)	PUNCT
ijtc-42	52	9	ratio	ratio	NOUN
ijtc-42	52	10	2	2	NUM
ijtc-42	52	11	inventory	inventory	NOUN
ijtc-42	52	12	(	(	PUNCT
ijtc-42	52	13	x2	x2	PROPN
ijtc-42	52	14	)	)	PUNCT
ijtc-42	52	15	(	(	PUNCT
ijtc-42	52	16	stice	stice	NOUN
ijtc-42	52	17	,	,	PUNCT
ijtc-42	52	18	stice	stice	PROPN
ijtc-42	52	19	,	,	PUNCT
ijtc-42	52	20	&	&	CCONJ
ijtc-42	52	21	skousen	skousen	PROPN
ijtc-42	52	22	,	,	PUNCT
ijtc-42	52	23	2009	2009	NUM
ijtc-42	52	24	)	)	PUNCT
ijtc-42	53	1	inventory	inventory	NOUN
ijtc-42	53	2	is	be	AUX
ijtc-42	53	3	used	use	VERB
ijtc-42	53	4	for	for	ADP
ijtc-42	53	5	available	available	ADJ
ijtc-42	53	6	things	thing	NOUN
ijtc-42	53	7	to	to	PART
ijtc-42	53	8	sell	sell	VERB
ijtc-42	53	9	in	in	ADP
ijtc-42	53	10	a	a	DET
ijtc-42	53	11	normal	normal	ADJ
ijtc-42	53	12	business	business	NOUN
ijtc-42	53	13	,	,	PUNCT
ijtc-42	53	14	inventory	inventory	NOUN
ijtc-42	53	15	=	=	SYM
ijtc-42	53	16	ln	ln	NOUN
ijtc-42	53	17	(	(	PUNCT
ijtc-42	53	18	total	total	NOUN
ijtc-42	53	19	of	of	ADP
ijtc-42	53	20	inventory	inventory	NOUN
ijtc-42	53	21	)	)	PUNCT
ijtc-42	53	22	ratio	ratio	NOUN
ijtc-42	53	23	37	37	NUM
ijtc-42	53	24	|	|	ADV
ijtc-42	53	25	ilomata	ilomata	PROPN
ijtc-42	53	26	international	international	ADJ
ijtc-42	53	27	journal	journal	NOUN
ijtc-42	53	28	of	of	ADP
ijtc-42	53	29	tax	tax	PROPN
ijtc-42	53	30	&	&	CCONJ
ijtc-42	53	31	accounting	accounting	PROPN
ijtc-42	53	32	vol	vol	NOUN
ijtc-42	53	33	.	.	PROPN
ijtc-42	54	1	1	1	NUM
ijtc-42	55	1	no	no	NOUN
ijtc-42	55	2	.	.	NOUN
ijtc-42	55	3	1	1	NUM
ijtc-42	55	4	oct	oct	PROPN
ijtc-42	55	5	2019	2019	NUM
ijtc-42	55	6	account	account	NOUN
ijtc-42	55	7	receivable	receivable	NOUN
ijtc-42	55	8	(	(	PUNCT
ijtc-42	55	9	x1	x1	ADJ
ijtc-42	55	10	)	)	PUNCT
ijtc-42	55	11	inventory	inventory	NOUN
ijtc-42	55	12	(	(	PUNCT
ijtc-42	55	13	x2	x2	NOUN
ijtc-42	55	14	)	)	PUNCT
ijtc-42	55	15	income	income	NOUN
ijtc-42	55	16	before	before	ADP
ijtc-42	55	17	tax	tax	NOUN
ijtc-42	55	18	(	(	PUNCT
ijtc-42	55	19	y	y	NOUN
ijtc-42	55	20	)	)	PUNCT
ijtc-42	55	21	e	e	NOUN
ijtc-42	55	22	picture	picture	NOUN
ijtc-42	55	23	1	1	NUM
ijtc-42	55	24	.	.	PUNCT
ijtc-42	56	1	research	research	NOUN
ijtc-42	56	2	paradigm	paradigm	NOUN
ijtc-42	56	3	the	the	DET
ijtc-42	56	4	influence	influence	NOUN
ijtc-42	56	5	of	of	ADP
ijtc-42	56	6	account	account	NOUN
ijtc-42	56	7	receivable	receivable	ADJ
ijtc-42	56	8	for	for	ADP
ijtc-42	56	9	inventory	inventory	NOUN
ijtc-42	56	10	of	of	ADP
ijtc-42	56	11	income	income	NOUN
ijtc-42	56	12	before	before	ADP
ijtc-42	56	13	tax	tax	NOUN
ijtc-42	56	14	meilani	meilani	NOUN
ijtc-42	56	15	,	,	PUNCT
ijtc-42	56	16	pandoyo	pandoyo	NOUN
ijtc-42	56	17	and	and	CCONJ
ijtc-42	56	18	in	in	ADP
ijtc-42	56	19	manufacture	manufacture	NOUN
ijtc-42	56	20	company	company	NOUN
ijtc-42	56	21	’s	’s	PART
ijtc-42	56	22	case	case	NOUN
ijtc-42	56	23	,	,	PUNCT
ijtc-42	56	24	this	this	DET
ijtc-42	56	25	word	word	NOUN
ijtc-42	56	26	is	be	AUX
ijtc-42	56	27	used	use	VERB
ijtc-42	56	28	for	for	ADP
ijtc-42	56	29	the	the	DET
ijtc-42	56	30	process	process	NOUN
ijtc-42	56	31	production	production	NOUN
ijtc-42	56	32	or	or	CCONJ
ijtc-42	56	33	placed	place	VERB
ijtc-42	56	34	in	in	ADP
ijtc-42	56	35	production	production	NOUN
ijtc-42	56	36	activity	activity	NOUN
ijtc-42	56	37	.	.	PUNCT
ijtc-42	57	1	3	3	NUM
ijtc-42	57	2	income	income	NOUN
ijtc-42	57	3	before	before	ADP
ijtc-42	57	4	tax	tax	NOUN
ijtc-42	57	5	(	(	PUNCT
ijtc-42	57	6	y	y	NOUN
ijtc-42	57	7	)	)	PUNCT
ijtc-42	57	8	(	(	PUNCT
ijtc-42	57	9	subramanyam	subramanyam	NOUN
ijtc-42	57	10	,	,	PUNCT
ijtc-42	57	11	2017	2017	NUM
ijtc-42	57	12	)	)	PUNCT
ijtc-42	57	13	income	income	NOUN
ijtc-42	57	14	before	before	ADP
ijtc-42	57	15	tax	tax	NOUN
ijtc-42	57	16	is	be	AUX
ijtc-42	57	17	income	income	NOUN
ijtc-42	57	18	from	from	ADP
ijtc-42	57	19	operational	operational	ADJ
ijtc-42	57	20	on	on	ADP
ijtc-42	57	21	going	go	VERB
ijtc-42	57	22	before	before	ADV
ijtc-42	57	23	sparing	spare	VERB
ijtc-42	57	24	for	for	ADP
ijtc-42	57	25	earning	earn	VERB
ijtc-42	57	26	tax	tax	NOUN
ijtc-42	57	27	income	income	NOUN
ijtc-42	57	28	before	before	ADP
ijtc-42	57	29	tax	tax	NOUN
ijtc-42	58	1	=	=	SYM
ijtc-42	58	2	ln	ln	ADJ
ijtc-42	58	3	(	(	PUNCT
ijtc-42	58	4	total	total	ADJ
ijtc-42	58	5	income	income	NOUN
ijtc-42	58	6	before	before	ADP
ijtc-42	58	7	tax	tax	NOUN
ijtc-42	58	8	)	)	PUNCT
ijtc-42	58	9	ratio	ratio	NOUN
ijtc-42	58	10	result	result	NOUN
ijtc-42	58	11	and	and	CCONJ
ijtc-42	58	12	discussion	discussion	VERB
ijtc-42	58	13	the	the	DET
ijtc-42	58	14	influence	influence	NOUN
ijtc-42	58	15	of	of	ADP
ijtc-42	58	16	account	account	NOUN
ijtc-42	58	17	receivable	receivable	ADJ
ijtc-42	58	18	and	and	CCONJ
ijtc-42	58	19	inventory	inventory	NOUN
ijtc-42	58	20	income	income	NOUN
ijtc-42	58	21	before	before	SCONJ
ijtc-42	58	22	tax	tax	NOUN
ijtc-42	58	23	account	account	NOUN
ijtc-42	58	24	receivable	receivable	ADJ
ijtc-42	58	25	management	management	NOUN
ijtc-42	58	26	in	in	ADP
ijtc-42	58	27	a	a	DET
ijtc-42	58	28	company	company	NOUN
ijtc-42	58	29	relates	relate	VERB
ijtc-42	58	30	to	to	ADP
ijtc-42	58	31	receivable	receivable	NOUN
ijtc-42	58	32	’s	’s	PART
ijtc-42	58	33	rotation	rotation	NOUN
ijtc-42	58	34	management	management	NOUN
ijtc-42	58	35	and	and	CCONJ
ijtc-42	58	36	account	account	NOUN
ijtc-42	58	37	receivable	receivable	NOUN
ijtc-42	58	38	’s	’s	PART
ijtc-42	58	39	submission	submission	NOUN
ijtc-42	58	40	period	period	NOUN
ijtc-42	58	41	.	.	PUNCT
ijtc-42	59	1	account	account	NOUN
ijtc-42	59	2	receivable	receivable	NOUN
ijtc-42	59	3	’s	’s	PART
ijtc-42	59	4	rotation	rotation	NOUN
ijtc-42	59	5	is	be	AUX
ijtc-42	59	6	a	a	DET
ijtc-42	59	7	several	several	ADJ
ijtc-42	59	8	time	time	NOUN
ijtc-42	59	9	account	account	NOUN
ijtc-42	59	10	receivable	receivable	NOUN
ijtc-42	59	11	belongs	belong	VERB
ijtc-42	59	12	to	to	ADP
ijtc-42	59	13	the	the	DET
ijtc-42	59	14	company	company	NOUN
ijtc-42	59	15	which	which	PRON
ijtc-42	59	16	turn	turn	VERB
ijtc-42	59	17	over	over	ADP
ijtc-42	59	18	every	every	DET
ijtc-42	59	19	year	year	NOUN
ijtc-42	59	20	.	.	PUNCT
ijtc-42	60	1	account	account	NOUN
ijtc-42	60	2	receivable	receivable	NOUN
ijtc-42	60	3	’s	’s	PART
ijtc-42	60	4	rotation	rotation	NOUN
ijtc-42	60	5	has	have	VERB
ijtc-42	60	6	a	a	DET
ijtc-42	60	7	close	close	ADJ
ijtc-42	60	8	relationship	relationship	NOUN
ijtc-42	60	9	with	with	ADP
ijtc-42	60	10	account	account	NOUN
ijtc-42	60	11	receivable	receivable	NOUN
ijtc-42	60	12	’s	’s	PART
ijtc-42	60	13	submission	submission	NOUN
ijtc-42	60	14	period	period	NOUN
ijtc-42	60	15	.	.	PUNCT
ijtc-42	61	1	(	(	PUNCT
ijtc-42	61	2	sundvik	sundvik	ADJ
ijtc-42	61	3	,	,	PUNCT
ijtc-42	61	4	2016	2016	NUM
ijtc-42	61	5	)	)	PUNCT
ijtc-42	61	6	.	.	PUNCT
ijtc-42	62	1	the	the	DET
ijtc-42	62	2	faster	fast	ADJ
ijtc-42	62	3	account	account	NOUN
ijtc-42	62	4	receivable	receivable	ADJ
ijtc-42	62	5	rotate	rotate	NOUN
ijtc-42	62	6	,	,	PUNCT
ijtc-42	62	7	the	the	DET
ijtc-42	62	8	efficiency	efficiency	NOUN
ijtc-42	62	9	of	of	ADP
ijtc-42	62	10	financial	financial	ADJ
ijtc-42	62	11	capital	capital	NOUN
ijtc-42	62	12	which	which	PRON
ijtc-42	62	13	is	be	AUX
ijtc-42	62	14	buried	bury	VERB
ijtc-42	62	15	in	in	ADP
ijtc-42	62	16	account	account	NOUN
ijtc-42	62	17	receivable	receivable	ADJ
ijtc-42	62	18	will	will	AUX
ijtc-42	62	19	higher	higher	ADV
ijtc-42	62	20	,	,	PUNCT
ijtc-42	62	21	and	and	CCONJ
ijtc-42	62	22	the	the	DET
ijtc-42	62	23	higher	high	ADJ
ijtc-42	62	24	of	of	ADP
ijtc-42	62	25	account	account	NOUN
ijtc-42	62	26	receivable	receivable	NOUN
ijtc-42	62	27	’s	’s	PART
ijtc-42	62	28	rotation	rotation	NOUN
ijtc-42	62	29	,	,	PUNCT
ijtc-42	62	30	the	the	DET
ijtc-42	62	31	time	time	NOUN
ijtc-42	62	32	that	that	PRON
ijtc-42	62	33	needed	need	VERB
ijtc-42	62	34	for	for	ADP
ijtc-42	62	35	account	account	NOUN
ijtc-42	62	36	receivable	receivable	NOUN
ijtc-42	62	37	’s	’s	PART
ijtc-42	62	38	submission	submission	NOUN
ijtc-42	62	39	will	will	AUX
ijtc-42	62	40	shorter	short	ADJ
ijtc-42	62	41	.	.	PUNCT
ijtc-42	63	1	(	(	PUNCT
ijtc-42	63	2	fathoni	fathoni	ADJ
ijtc-42	63	3	,	,	PUNCT
ijtc-42	63	4	2018	2018	NUM
ijtc-42	63	5	)	)	PUNCT
ijtc-42	63	6	.	.	PUNCT
ijtc-42	64	1	it	it	PRON
ijtc-42	64	2	means	mean	VERB
ijtc-42	64	3	that	that	SCONJ
ijtc-42	64	4	if	if	SCONJ
ijtc-42	64	5	the	the	DET
ijtc-42	64	6	rotation	rotation	NOUN
ijtc-42	64	7	of	of	ADP
ijtc-42	64	8	account	account	NOUN
ijtc-42	64	9	receivable	receivable	ADJ
ijtc-42	64	10	run	run	NOUN
ijtc-42	64	11	faster	fast	ADV
ijtc-42	64	12	,	,	PUNCT
ijtc-42	64	13	the	the	DET
ijtc-42	64	14	time	time	NOUN
ijtc-42	64	15	that	that	PRON
ijtc-42	64	16	needed	need	VERB
ijtc-42	64	17	to	to	PART
ijtc-42	64	18	make	make	VERB
ijtc-42	64	19	account	account	NOUN
ijtc-42	64	20	receivable	receivable	ADJ
ijtc-42	64	21	become	become	VERB
ijtc-42	64	22	cash	cash	NOUN
ijtc-42	64	23	is	be	AUX
ijtc-42	64	24	also	also	ADV
ijtc-42	64	25	faster	fast	ADJ
ijtc-42	64	26	.	.	PUNCT
ijtc-42	65	1	hence	hence	ADV
ijtc-42	65	2	,	,	PUNCT
ijtc-42	65	3	that	that	SCONJ
ijtc-42	65	4	cash	cash	NOUN
ijtc-42	65	5	can	can	AUX
ijtc-42	65	6	be	be	AUX
ijtc-42	65	7	used	use	VERB
ijtc-42	65	8	again	again	ADV
ijtc-42	65	9	for	for	ADP
ijtc-42	65	10	the	the	DET
ijtc-42	65	11	company	company	NOUN
ijtc-42	65	12	operation	operation	NOUN
ijtc-42	65	13	.	.	PUNCT
ijtc-42	66	1	company	company	NOUN
ijtc-42	66	2	for	for	ADP
ijtc-42	66	3	the	the	DET
ijtc-42	66	4	policy	policy	NOUN
ijtc-42	66	5	which	which	PRON
ijtc-42	66	6	affect	affect	VERB
ijtc-42	66	7	the	the	DET
ijtc-42	66	8	number	number	NOUN
ijtc-42	66	9	of	of	ADP
ijtc-42	66	10	account	account	NOUN
ijtc-42	66	11	receivable	receivable	NOUN
ijtc-42	66	12	finally	finally	ADV
ijtc-42	66	13	affect	affect	VERB
ijtc-42	66	14	to	to	ADP
ijtc-42	66	15	the	the	DET
ijtc-42	66	16	company	company	NOUN
ijtc-42	66	17	profitability	profitability	NOUN
ijtc-42	66	18	too	too	ADV
ijtc-42	66	19	.	.	PUNCT
ijtc-42	67	1	(	(	PUNCT
ijtc-42	67	2	wild	wild	ADJ
ijtc-42	67	3	,	,	PUNCT
ijtc-42	67	4	subramanyam	subramanyam	NOUN
ijtc-42	67	5	,	,	PUNCT
ijtc-42	67	6	&	&	CCONJ
ijtc-42	67	7	halsey	halsey	PROPN
ijtc-42	67	8	,	,	PUNCT
ijtc-42	67	9	2005	2005	NUM
ijtc-42	67	10	)	)	PUNCT
ijtc-42	67	11	.	.	PUNCT
ijtc-42	68	1	this	this	PRON
ijtc-42	68	2	shows	show	VERB
ijtc-42	68	3	that	that	SCONJ
ijtc-42	68	4	the	the	DET
ijtc-42	68	5	company	company	NOUN
ijtc-42	68	6	with	with	ADP
ijtc-42	68	7	all	all	PRON
ijtc-42	68	8	of	of	ADP
ijtc-42	68	9	their	their	PRON
ijtc-42	68	10	policy	policy	NOUN
ijtc-42	68	11	about	about	ADP
ijtc-42	68	12	account	account	NOUN
ijtc-42	68	13	receivable	receivable	NOUN
ijtc-42	68	14	will	will	AUX
ijtc-42	68	15	increase	increase	VERB
ijtc-42	68	16	the	the	DET
ijtc-42	68	17	earned	earn	VERB
ijtc-42	68	18	and	and	CCONJ
ijtc-42	68	19	income	income	NOUN
ijtc-42	68	20	because	because	SCONJ
ijtc-42	68	21	the	the	DET
ijtc-42	68	22	risk	risk	NOUN
ijtc-42	68	23	of	of	ADP
ijtc-42	68	24	bad	bad	ADJ
ijtc-42	68	25	debt	debt	NOUN
ijtc-42	68	26	can	can	AUX
ijtc-42	68	27	be	be	AUX
ijtc-42	68	28	handed	hand	VERB
ijtc-42	68	29	,	,	PUNCT
ijtc-42	68	30	thus	thus	ADV
ijtc-42	68	31	the	the	DET
ijtc-42	68	32	company	company	NOUN
ijtc-42	68	33	profitability	profitability	NOUN
ijtc-42	68	34	will	will	AUX
ijtc-42	68	35	increase	increase	VERB
ijtc-42	68	36	too	too	ADV
ijtc-42	68	37	.	.	PUNCT
ijtc-42	69	1	table	table	NOUN
ijtc-42	69	2	2	2	NUM
ijtc-42	69	3	.	.	X
ijtc-42	70	1	f	f	X
ijtc-42	70	2	-	-	PUNCT
ijtc-42	70	3	test	test	NOUN
ijtc-42	70	4	output	output	NOUN
ijtc-42	70	5	anovaa	anovaa	PROPN
ijtc-42	70	6	model	model	PROPN
ijtc-42	70	7	sum	sum	NOUN
ijtc-42	70	8	of	of	ADP
ijtc-42	70	9	squares	square	NOUN
ijtc-42	70	10	df	df	PROPN
ijtc-42	70	11	mean	mean	PROPN
ijtc-42	70	12	square	square	PROPN
ijtc-42	70	13	f	f	PROPN
ijtc-42	70	14	sig	sig	PROPN
ijtc-42	70	15	.	.	PROPN
ijtc-42	70	16	1	1	NUM
ijtc-42	70	17	regress	regress	NOUN
ijtc-42	70	18	ion	ion	NOUN
ijtc-42	70	19	0,750	0,750	NUM
ijtc-42	70	20	2	2	NUM
ijtc-42	70	21	0,375	0,375	NUM
ijtc-42	70	22	17,13	17,13	NUM
ijtc-42	70	23	9	9	NUM
ijtc-42	70	24	0,006	0,006	NUM
ijtc-42	70	25	b	b	NUM
ijtc-42	70	26	residua	residua	PROPN
ijtc-42	70	27	l	l	PROPN
ijtc-42	70	28	0,109	0,109	NUM
ijtc-42	70	29	5	5	NUM
ijtc-42	70	30	0,022	0,022	NUM
ijtc-42	70	31	total	total	NOUN
ijtc-42	70	32	0,859	0,859	NUM
ijtc-42	70	33	7	7	NUM
ijtc-42	70	34	a.	a.	NOUN
ijtc-42	70	35	dependent	dependent	ADJ
ijtc-42	70	36	variable	variable	NOUN
ijtc-42	70	37	:	:	PUNCT
ijtc-42	70	38	income	income	NOUN
ijtc-42	70	39	before	before	ADP
ijtc-42	70	40	task	task	PROPN
ijtc-42	70	41	b.	b.	PROPN
ijtc-42	70	42	predictors	predictor	NOUN
ijtc-42	70	43	:	:	PUNCT
ijtc-42	70	44	(	(	PUNCT
ijtc-42	70	45	constant	constant	ADJ
ijtc-42	70	46	)	)	PUNCT
ijtc-42	70	47	,	,	PUNCT
ijtc-42	70	48	inventory	inventory	NOUN
ijtc-42	70	49	,	,	PUNCT
ijtc-42	70	50	account	account	NOUN
ijtc-42	70	51	receivable	receivable	ADJ
ijtc-42	70	52	table	table	NOUN
ijtc-42	70	53	3	3	NUM
ijtc-42	70	54	.	.	PUNCT
ijtc-42	71	1	determination	determination	NOUN
ijtc-42	71	2	coefficient	coefficient	PROPN
ijtc-42	71	3	test	test	NOUN
ijtc-42	71	4	output	output	NOUN
ijtc-42	71	5	model	model	NOUN
ijtc-42	71	6	summaryb	summaryb	PROPN
ijtc-42	71	7	38	38	NUM
ijtc-42	71	8	|	|	ADV
ijtc-42	71	9	ilomata	ilomata	PROPN
ijtc-42	71	10	international	international	ADJ
ijtc-42	71	11	journal	journal	NOUN
ijtc-42	71	12	of	of	ADP
ijtc-42	71	13	tax	tax	PROPN
ijtc-42	71	14	&	&	CCONJ
ijtc-42	71	15	accounting	accounting	PROPN
ijtc-42	71	16	vol	vol	NOUN
ijtc-42	71	17	.	.	PROPN
ijtc-42	72	1	1	1	NUM
ijtc-42	73	1	no	no	NOUN
ijtc-42	73	2	.	.	NOUN
ijtc-42	73	3	1	1	NUM
ijtc-42	73	4	oct	oct	PROPN
ijtc-42	73	5	2019	2019	NUM
ijtc-42	73	6	the	the	DET
ijtc-42	73	7	influence	influence	NOUN
ijtc-42	73	8	of	of	ADP
ijtc-42	73	9	account	account	NOUN
ijtc-42	73	10	receivable	receivable	ADJ
ijtc-42	73	11	for	for	ADP
ijtc-42	73	12	inventory	inventory	NOUN
ijtc-42	73	13	of	of	ADP
ijtc-42	73	14	income	income	NOUN
ijtc-42	73	15	before	before	ADP
ijtc-42	73	16	tax	tax	NOUN
ijtc-42	73	17	meilani	meilani	NOUN
ijtc-42	73	18	,	,	PUNCT
ijtc-42	73	19	pandoyo	pandoyo	ADJ
ijtc-42	73	20	mode	mode	NOUN
ijtc-42	73	21	l	l	NOUN
ijtc-42	73	22	r	r	NOUN
ijtc-42	73	23	r	r	NOUN
ijtc-42	73	24	squar	squar	NOUN
ijtc-42	73	25	e	e	NOUN
ijtc-42	73	26	adjusted	adjust	VERB
ijtc-42	73	27	r	r	NOUN
ijtc-42	73	28	square	square	ADJ
ijtc-42	73	29	std	std	NOUN
ijtc-42	73	30	.	.	PUNCT
ijtc-42	74	1	error	error	NOUN
ijtc-42	74	2	of	of	ADP
ijtc-42	74	3	the	the	DET
ijtc-42	74	4	estimate	estimate	NOUN
ijtc-42	74	5	1	1	NUM
ijtc-42	74	6	0,934	0,934	NUM
ijtc-42	74	7	a	a	DET
ijtc-42	74	8	0,873	0,873	NUM
ijtc-42	74	9	0,822	0,822	NOUN
ijtc-42	74	10	0,14789	0,14789	NUM
ijtc-42	74	11	a.	a.	NOUN
ijtc-42	74	12	predictors	predictor	NOUN
ijtc-42	74	13	:	:	PUNCT
ijtc-42	74	14	(	(	PUNCT
ijtc-42	74	15	constant	constant	ADJ
ijtc-42	74	16	)	)	PUNCT
ijtc-42	74	17	,	,	PUNCT
ijtc-42	74	18	inventory	inventory	NOUN
ijtc-42	74	19	,	,	PUNCT
ijtc-42	74	20	account	account	NOUN
ijtc-42	74	21	receivable	receivable	ADJ
ijtc-42	74	22	b.	b.	PROPN
ijtc-42	74	23	dependent	dependent	ADJ
ijtc-42	74	24	variable	variable	NOUN
ijtc-42	74	25	:	:	PUNCT
ijtc-42	74	26	income	income	NOUN
ijtc-42	74	27	before	before	ADP
ijtc-42	74	28	task	task	NOUN
ijtc-42	74	29	the	the	DET
ijtc-42	74	30	first	first	ADJ
ijtc-42	74	31	hypothesis	hypothesis	NOUN
ijtc-42	74	32	declares	declare	VERB
ijtc-42	74	33	that	that	SCONJ
ijtc-42	74	34	there	there	PRON
ijtc-42	74	35	is	be	VERB
ijtc-42	74	36	side	side	ADJ
ijtc-42	74	37	-	-	PUNCT
ijtc-42	74	38	effect	effect	NOUN
ijtc-42	74	39	collectively	collectively	ADV
ijtc-42	74	40	between	between	ADP
ijtc-42	74	41	account	account	NOUN
ijtc-42	74	42	receivable	receivable	ADJ
ijtc-42	74	43	and	and	CCONJ
ijtc-42	74	44	inventory	inventory	NOUN
ijtc-42	74	45	on	on	ADP
ijtc-42	74	46	income	income	NOUN
ijtc-42	74	47	before	before	ADP
ijtc-42	74	48	tax	tax	NOUN
ijtc-42	74	49	.	.	PUNCT
ijtc-42	75	1	the	the	DET
ijtc-42	75	2	result	result	NOUN
ijtc-42	75	3	of	of	ADP
ijtc-42	75	4	research	research	NOUN
ijtc-42	75	5	give	give	VERB
ijtc-42	75	6	a	a	DET
ijtc-42	75	7	significant	significant	ADJ
ijtc-42	75	8	number	number	NOUN
ijtc-42	75	9	of	of	ADP
ijtc-42	75	10	them	they	PRON
ijtc-42	75	11	,	,	PUNCT
ijtc-42	75	12	it	it	PRON
ijtc-42	75	13	is	be	AUX
ijtc-42	75	14	0,006	0,006	NUM
ijtc-42	75	15	that	that	PRON
ijtc-42	75	16	means	mean	VERB
ijtc-42	75	17	with	with	ADP
ijtc-42	75	18	conviction	conviction	NOUN
ijtc-42	75	19	level	level	NOUN
ijtc-42	75	20	95	95	NUM
ijtc-42	75	21	percentage	percentage	NOUN
ijtc-42	75	22	model	model	NOUN
ijtc-42	75	23	is	be	AUX
ijtc-42	75	24	real	real	ADJ
ijtc-42	75	25	,	,	PUNCT
ijtc-42	75	26	this	this	PRON
ijtc-42	75	27	explains	explain	VERB
ijtc-42	75	28	that	that	SCONJ
ijtc-42	75	29	the	the	DET
ijtc-42	75	30	first	first	ADJ
ijtc-42	75	31	hypothesis	hypothesis	NOUN
ijtc-42	75	32	is	be	AUX
ijtc-42	75	33	proven	prove	VERB
ijtc-42	75	34	.	.	PUNCT
ijtc-42	76	1	the	the	DET
ijtc-42	76	2	second	second	ADJ
ijtc-42	76	3	effect	effect	NOUN
ijtc-42	76	4	is	be	AUX
ijtc-42	76	5	the	the	DET
ijtc-42	76	6	free	free	ADJ
ijtc-42	76	7	variable	variable	NOUN
ijtc-42	76	8	on	on	ADP
ijtc-42	76	9	income	income	NOUN
ijtc-42	76	10	before	before	ADP
ijtc-42	76	11	tax	tax	NOUN
ijtc-42	76	12	,	,	PUNCT
ijtc-42	76	13	it	it	PRON
ijtc-42	76	14	is	be	AUX
ijtc-42	76	15	82,2	82,2	NUM
ijtc-42	76	16	percentage	percentage	NOUN
ijtc-42	76	17	.	.	PUNCT
ijtc-42	77	1	the	the	DET
ijtc-42	77	2	remaining	remain	VERB
ijtc-42	77	3	17,8	17,8	NUM
ijtc-42	77	4	percentage	percentage	NOUN
ijtc-42	77	5	is	be	AUX
ijtc-42	77	6	affected	affect	VERB
ijtc-42	77	7	by	by	ADP
ijtc-42	77	8	the	the	DET
ijtc-42	77	9	other	other	ADJ
ijtc-42	77	10	variable	variable	NOUN
ijtc-42	77	11	outside	outside	ADP
ijtc-42	77	12	research	research	NOUN
ijtc-42	77	13	objects	object	NOUN
ijtc-42	77	14	such	such	ADJ
ijtc-42	77	15	as	as	ADP
ijtc-42	77	16	working	work	VERB
ijtc-42	77	17	capital	capital	NOUN
ijtc-42	77	18	and	and	CCONJ
ijtc-42	77	19	interest	interest	NOUN
ijtc-42	77	20	bank	bank	PROPN
ijtc-42	77	21	.	.	PUNCT
ijtc-42	78	1	table	table	NOUN
ijtc-42	78	2	4	4	NUM
ijtc-42	78	3	.	.	PUNCT
ijtc-42	78	4	test	test	NOUN
ijtc-42	78	5	-	-	PUNCT
ijtc-42	78	6	t	t	NOUN
ijtc-42	78	7	output	output	NOUN
ijtc-42	78	8	coefficientsa	coefficientsa	NOUN
ijtc-42	78	9	model	model	VERB
ijtc-42	78	10	unstandardized	unstandardized	ADJ
ijtc-42	78	11	coefficients	coefficient	NOUN
ijtc-42	78	12	standardi	standardi	PROPN
ijtc-42	78	13	zed	ze	VERB
ijtc-42	79	1	coefficien	coefficien	PROPN
ijtc-42	79	2	ts	ts	ADP
ijtc-42	79	3	t	t	PROPN
ijtc-42	79	4	sig	sig	PROPN
ijtc-42	79	5	.	.	PUNCT
ijtc-42	80	1	b	b	X
ijtc-42	80	2	std	std	PROPN
ijtc-42	80	3	.	.	NOUN
ijtc-42	80	4	error	error	NOUN
ijtc-42	80	5	beta	beta	NOUN
ijtc-42	80	6	1	1	NUM
ijtc-42	80	7	(	(	PUNCT
ijtc-42	80	8	constant	constant	ADJ
ijtc-42	80	9	)	)	PUNCT
ijtc-42	80	10	-60,379	-60,379	PROPN
ijtc-42	80	11	42,328	42,328	NUM
ijtc-42	80	12	1,426	1,426	NUM
ijtc-42	80	13	0,21	0,21	SYM
ijtc-42	80	14	3	3	NUM
ijtc-42	80	15	piutang	piutang	NOUN
ijtc-42	80	16	dagang	dagang	PROPN
ijtc-42	80	17	3,687	3,687	NUM
ijtc-42	80	18	0,851	0,851	NUM
ijtc-42	80	19	0,943	0,943	NUM
ijtc-42	80	20	4,331	4,331	NUM
ijtc-42	80	21	0,00	0,00	NUM
ijtc-42	80	22	7	7	NUM
ijtc-42	80	23	persediaan	persediaan	VERB
ijtc-42	80	24	-,122	-,122	PROPN
ijtc-42	80	25	2,105	2,105	NUM
ijtc-42	80	26	-,013	-,013	PROPN
ijtc-42	80	27	-,058	-,058	ADJ
ijtc-42	80	28	0,95	0,95	NUM
ijtc-42	80	29	6	6	NUM
ijtc-42	80	30	a.	a.	NOUN
ijtc-42	80	31	dependent	dependent	ADJ
ijtc-42	80	32	variable	variable	NOUN
ijtc-42	80	33	:	:	PUNCT
ijtc-42	80	34	income	income	NOUN
ijtc-42	80	35	before	before	ADP
ijtc-42	80	36	task	task	NOUN
ijtc-42	80	37	the	the	DET
ijtc-42	80	38	influence	influence	NOUN
ijtc-42	80	39	of	of	ADP
ijtc-42	80	40	account	account	NOUN
ijtc-42	80	41	receivable	receivable	ADJ
ijtc-42	80	42	on	on	ADP
ijtc-42	80	43	income	income	NOUN
ijtc-42	80	44	before	before	ADP
ijtc-42	80	45	task	task	NOUN
ijtc-42	80	46	one	one	NUM
ijtc-42	80	47	of	of	ADP
ijtc-42	80	48	the	the	DET
ijtc-42	80	49	step	step	NOUN
ijtc-42	80	50	to	to	PART
ijtc-42	80	51	keep	keep	VERB
ijtc-42	80	52	the	the	DET
ijtc-42	80	53	customer	customer	NOUN
ijtc-42	80	54	which	which	PRON
ijtc-42	80	55	is	be	AUX
ijtc-42	80	56	already	already	ADV
ijtc-42	80	57	staying	stay	VERB
ijtc-42	80	58	and	and	CCONJ
ijtc-42	80	59	draw	draw	VERB
ijtc-42	80	60	new	new	ADJ
ijtc-42	80	61	costumers	costumer	NOUN
ijtc-42	80	62	is	be	AUX
ijtc-42	80	63	doing	do	VERB
ijtc-42	80	64	sell	sell	NOUN
ijtc-42	80	65	on	on	ADP
ijtc-42	80	66	the	the	DET
ijtc-42	80	67	account	account	NOUN
ijtc-42	80	68	.	.	PUNCT
ijtc-42	81	1	selling	sell	VERB
ijtc-42	81	2	on	on	ADP
ijtc-42	81	3	account	account	NOUN
ijtc-42	81	4	will	will	AUX
ijtc-42	81	5	make	make	VERB
ijtc-42	81	6	account	account	NOUN
ijtc-42	81	7	receivable	receivable	ADJ
ijtc-42	81	8	.	.	PUNCT
ijtc-42	82	1	account	account	NOUN
ijtc-42	82	2	receivable	receivable	NOUN
ijtc-42	82	3	generally	generally	ADV
ijtc-42	82	4	is	be	AUX
ijtc-42	82	5	a	a	DET
ijtc-42	82	6	claim	claim	NOUN
ijtc-42	82	7	which	which	PRON
ijtc-42	82	8	occurs	occur	VERB
ijtc-42	82	9	because	because	SCONJ
ijtc-42	82	10	of	of	ADP
ijtc-42	82	11	selling	sell	VERB
ijtc-42	82	12	thing	thing	NOUN
ijtc-42	82	13	or	or	CCONJ
ijtc-42	82	14	service	service	NOUN
ijtc-42	82	15	on	on	ADP
ijtc-42	82	16	the	the	DET
ijtc-42	82	17	account	account	NOUN
ijtc-42	82	18	.	.	PUNCT
ijtc-42	83	1	account	account	NOUN
ijtc-42	83	2	receivable	receivable	NOUN
ijtc-42	83	3	is	be	AUX
ijtc-42	83	4	maturity	maturity	NOUN
ijtc-42	83	5	value	value	NOUN
ijtc-42	83	6	which	which	PRON
ijtc-42	83	7	comes	come	VERB
ijtc-42	83	8	from	from	ADP
ijtc-42	83	9	selling	sell	VERB
ijtc-42	83	10	thing	thing	NOUN
ijtc-42	83	11	or	or	CCONJ
ijtc-42	83	12	service	service	NOUN
ijtc-42	83	13	or	or	CCONJ
ijtc-42	83	14	giving	give	VERB
ijtc-42	83	15	money	money	NOUN
ijtc-42	83	16	loans	loan	NOUN
ijtc-42	83	17	(	(	PUNCT
ijtc-42	83	18	wild	wild	PROPN
ijtc-42	83	19	et	et	PROPN
ijtc-42	83	20	al	al	PROPN
ijtc-42	83	21	.	.	PROPN
ijtc-42	83	22	,	,	PUNCT
ijtc-42	83	23	2005	2005	NUM
ijtc-42	83	24	)	)	PUNCT
ijtc-42	83	25	.	.	PUNCT
ijtc-42	84	1	an	an	DET
ijtc-42	84	2	account	account	NOUN
ijtc-42	84	3	receivable	receivable	ADJ
ijtc-42	84	4	term	term	NOUN
ijtc-42	84	5	includes	include	VERB
ijtc-42	84	6	all	all	DET
ijtc-42	84	7	claim	claim	NOUN
ijtc-42	84	8	in	in	ADP
ijtc-42	84	9	money	money	NOUN
ijtc-42	84	10	form	form	NOUN
ijtc-42	84	11	to	to	ADP
ijtc-42	84	12	the	the	DET
ijtc-42	84	13	other	other	ADJ
ijtc-42	84	14	party	party	NOUN
ijtc-42	84	15	,	,	PUNCT
ijtc-42	84	16	included	include	VERB
ijtc-42	84	17	individual	individual	ADJ
ijtc-42	84	18	,	,	PUNCT
ijtc-42	84	19	company	company	NOUN
ijtc-42	84	20	,	,	PUNCT
ijtc-42	84	21	or	or	CCONJ
ijtc-42	84	22	the	the	DET
ijtc-42	84	23	other	other	ADJ
ijtc-42	84	24	organization	organization	NOUN
ijtc-42	84	25	(	(	PUNCT
ijtc-42	84	26	reeve	reeve	PROPN
ijtc-42	84	27	et	et	PROPN
ijtc-42	84	28	al	al	PROPN
ijtc-42	84	29	.	.	PROPN
ijtc-42	84	30	,	,	PUNCT
ijtc-42	84	31	2014	2014	NUM
ijtc-42	84	32	)	)	PUNCT
ijtc-42	84	33	.	.	PUNCT
ijtc-42	85	1	therefore	therefore	ADV
ijtc-42	85	2	,	,	PUNCT
ijtc-42	85	3	generally	generally	ADV
ijtc-42	85	4	,	,	PUNCT
ijtc-42	85	5	account	account	NOUN
ijtc-42	85	6	receivable	receivable	NOUN
ijtc-42	85	7	occurs	occur	VERB
ijtc-42	85	8	as	as	ADP
ijtc-42	85	9	a	a	DET
ijtc-42	85	10	consequence	consequence	NOUN
ijtc-42	85	11	of	of	ADP
ijtc-42	85	12	giving	give	VERB
ijtc-42	85	13	money	money	NOUN
ijtc-42	85	14	loans	loan	NOUN
ijtc-42	85	15	to	to	ADP
ijtc-42	85	16	the	the	DET
ijtc-42	85	17	other	other	ADJ
ijtc-42	85	18	individual	individual	NOUN
ijtc-42	85	19	,	,	PUNCT
ijtc-42	85	20	company	company	NOUN
ijtc-42	85	21	,	,	PUNCT
ijtc-42	85	22	organization	organization	NOUN
ijtc-42	85	23	or	or	CCONJ
ijtc-42	85	24	the	the	DET
ijtc-42	85	25	other	other	ADJ
ijtc-42	85	26	transaction	transaction	NOUN
ijtc-42	85	27	which	which	PRON
ijtc-42	85	28	creates	create	VERB
ijtc-42	85	29	a	a	DET
ijtc-42	85	30	relation	relation	NOUN
ijtc-42	85	31	between	between	ADP
ijtc-42	85	32	the	the	DET
ijtc-42	85	33	party	party	NOUN
ijtc-42	85	34	who	who	PRON
ijtc-42	85	35	give	give	VERB
ijtc-42	85	36	loans	loan	NOUN
ijtc-42	85	37	39	39	NUM
ijtc-42	85	38	|	|	ADV
ijtc-42	85	39	ilomata	ilomata	PROPN
ijtc-42	85	40	international	international	ADJ
ijtc-42	85	41	journal	journal	NOUN
ijtc-42	85	42	of	of	ADP
ijtc-42	85	43	tax	tax	PROPN
ijtc-42	85	44	&	&	CCONJ
ijtc-42	85	45	accounting	accounting	PROPN
ijtc-42	85	46	vol	vol	NOUN
ijtc-42	85	47	.	.	PROPN
ijtc-42	86	1	1	1	NUM
ijtc-42	87	1	no	no	NOUN
ijtc-42	87	2	.	.	NOUN
ijtc-42	87	3	1	1	NUM
ijtc-42	87	4	oct	oct	PROPN
ijtc-42	87	5	2019	2019	NUM
ijtc-42	87	6	the	the	DET
ijtc-42	87	7	influence	influence	NOUN
ijtc-42	87	8	of	of	ADP
ijtc-42	87	9	account	account	NOUN
ijtc-42	87	10	receivable	receivable	ADJ
ijtc-42	87	11	for	for	ADP
ijtc-42	87	12	inventory	inventory	NOUN
ijtc-42	87	13	of	of	ADP
ijtc-42	87	14	income	income	NOUN
ijtc-42	87	15	before	before	ADP
ijtc-42	87	16	tax	tax	NOUN
ijtc-42	87	17	meilani	meilani	NOUN
ijtc-42	87	18	,	,	PUNCT
ijtc-42	87	19	pandoyo	pandoyo	NOUN
ijtc-42	87	20	and	and	CCONJ
ijtc-42	87	21	a	a	DET
ijtc-42	87	22	party	party	NOUN
ijtc-42	87	23	who	who	PRON
ijtc-42	87	24	is	be	AUX
ijtc-42	87	25	payable	payable	ADJ
ijtc-42	87	26	.	.	PUNCT
ijtc-42	88	1	account	account	NOUN
ijtc-42	88	2	receivable	receivable	NOUN
ijtc-42	88	3	is	be	AUX
ijtc-42	88	4	on	on	ADP
ijtc-42	88	5	record	record	NOUN
ijtc-42	88	6	in	in	ADP
ijtc-42	88	7	the	the	DET
ijtc-42	88	8	balance	balance	NOUN
ijtc-42	88	9	sheet	sheet	NOUN
ijtc-42	88	10	by	by	ADP
ijtc-42	88	11	debiting	debit	VERB
ijtc-42	88	12	account	account	NOUN
ijtc-42	88	13	receivable	receivable	ADJ
ijtc-42	88	14	and	and	CCONJ
ijtc-42	88	15	classifying	classify	VERB
ijtc-42	88	16	as	as	ADP
ijtc-42	88	17	circulating	circulate	VERB
ijtc-42	88	18	assets	asset	NOUN
ijtc-42	88	19	.	.	PUNCT
ijtc-42	89	1	the	the	DET
ijtc-42	89	2	second	second	ADJ
ijtc-42	89	3	hypothesis	hypothesis	NOUN
ijtc-42	89	4	declares	declare	VERB
ijtc-42	89	5	that	that	SCONJ
ijtc-42	89	6	there	there	PRON
ijtc-42	89	7	is	be	VERB
ijtc-42	89	8	influence	influence	NOUN
ijtc-42	89	9	between	between	ADP
ijtc-42	89	10	account	account	NOUN
ijtc-42	89	11	receivable	receivable	ADJ
ijtc-42	89	12	with	with	ADP
ijtc-42	89	13	income	income	NOUN
ijtc-42	89	14	before	before	ADP
ijtc-42	89	15	tax	tax	NOUN
ijtc-42	89	16	.	.	PUNCT
ijtc-42	90	1	the	the	DET
ijtc-42	90	2	task	task	PROPN
ijtc-42	90	3	result	result	NOUN
ijtc-42	90	4	shows	show	VERB
ijtc-42	90	5	a	a	DET
ijtc-42	90	6	significant	significant	ADJ
ijtc-42	90	7	number	number	NOUN
ijtc-42	90	8	,	,	PUNCT
ijtc-42	90	9	0,007	0,007	NUM
ijtc-42	90	10	that	that	PRON
ijtc-42	90	11	means	mean	VERB
ijtc-42	90	12	with	with	ADP
ijtc-42	90	13	conviction	conviction	NOUN
ijtc-42	90	14	level	level	NOUN
ijtc-42	90	15	95	95	NUM
ijtc-42	90	16	percentage	percentage	NOUN
ijtc-42	90	17	model	model	NOUN
ijtc-42	90	18	is	be	AUX
ijtc-42	90	19	real	real	ADJ
ijtc-42	90	20	,	,	PUNCT
ijtc-42	90	21	this	this	PRON
ijtc-42	90	22	means	mean	VERB
ijtc-42	90	23	that	that	SCONJ
ijtc-42	90	24	the	the	DET
ijtc-42	90	25	second	second	ADJ
ijtc-42	90	26	hypothesis	hypothesis	NOUN
ijtc-42	90	27	is	be	AUX
ijtc-42	90	28	proven	prove	VERB
ijtc-42	90	29	.	.	PUNCT
ijtc-42	91	1	rate	rate	NOUN
ijtc-42	91	2	of	of	ADP
ijtc-42	91	3	influence	influence	NOUN
ijtc-42	91	4	from	from	ADP
ijtc-42	91	5	account	account	NOUN
ijtc-42	91	6	receivable	receivable	NOUN
ijtc-42	91	7	’s	’s	PART
ijtc-42	91	8	variable	variable	NOUN
ijtc-42	91	9	on	on	ADP
ijtc-42	91	10	income	income	NOUN
ijtc-42	91	11	before	before	ADP
ijtc-42	91	12	tax	tax	NOUN
ijtc-42	91	13	is	be	AUX
ijtc-42	91	14	3,687	3,687	NUM
ijtc-42	91	15	unit	unit	NOUN
ijtc-42	91	16	.	.	PUNCT
ijtc-42	92	1	if	if	SCONJ
ijtc-42	92	2	the	the	DET
ijtc-42	92	3	company	company	NOUN
ijtc-42	92	4	determines	determine	VERB
ijtc-42	92	5	the	the	DET
ijtc-42	92	6	tight	tight	ADJ
ijtc-42	92	7	term	term	NOUN
ijtc-42	92	8	of	of	ADP
ijtc-42	92	9	payment	payment	NOUN
ijtc-42	92	10	,	,	PUNCT
ijtc-42	92	11	it	it	PRON
ijtc-42	92	12	means	mean	VERB
ijtc-42	92	13	that	that	SCONJ
ijtc-42	92	14	the	the	DET
ijtc-42	92	15	company	company	NOUN
ijtc-42	92	16	give	give	VERB
ijtc-42	92	17	first	first	ADJ
ijtc-42	92	18	place	place	NOUN
ijtc-42	92	19	to	to	ADP
ijtc-42	92	20	safety	safety	NOUN
ijtc-42	92	21	credits	credit	NOUN
ijtc-42	92	22	instead	instead	ADV
ijtc-42	92	23	of	of	ADP
ijtc-42	92	24	profitability	profitability	NOUN
ijtc-42	92	25	consideration	consideration	NOUN
ijtc-42	92	26	(	(	PUNCT
ijtc-42	92	27	riyanto	riyanto	NOUN
ijtc-42	92	28	,	,	PUNCT
ijtc-42	92	29	2008	2008	NUM
ijtc-42	92	30	)	)	PUNCT
ijtc-42	92	31	.	.	PUNCT
ijtc-42	93	1	the	the	DET
ijtc-42	93	2	examples	example	NOUN
ijtc-42	93	3	of	of	ADP
ijtc-42	93	4	tight	tight	ADJ
ijtc-42	93	5	term	term	NOUN
ijtc-42	93	6	of	of	ADP
ijtc-42	93	7	payment	payment	NOUN
ijtc-42	93	8	are	be	AUX
ijtc-42	93	9	they	they	PRON
ijtc-42	93	10	give	give	VERB
ijtc-42	93	11	a	a	DET
ijtc-42	93	12	shorter	short	ADJ
ijtc-42	93	13	time	time	NOUN
ijtc-42	93	14	to	to	ADP
ijtc-42	93	15	payment	payment	NOUN
ijtc-42	93	16	deadline	deadline	NOUN
ijtc-42	93	17	and	and	CCONJ
ijtc-42	93	18	a	a	DET
ijtc-42	93	19	heavy	heavy	ADJ
ijtc-42	93	20	interests	interest	NOUN
ijtc-42	93	21	in	in	ADP
ijtc-42	93	22	the	the	DET
ijtc-42	93	23	late	late	ADJ
ijtc-42	93	24	payment	payment	NOUN
ijtc-42	93	25	of	of	ADP
ijtc-42	93	26	receivables	receivables	NOUN
ijtc-42	93	27	”	"	PUNCT
ijtc-42	93	28	.	.	PUNCT
ijtc-42	94	1	the	the	DET
ijtc-42	94	2	significant	significant	ADJ
ijtc-42	94	3	circle	circle	NOUN
ijtc-42	94	4	on	on	ADP
ijtc-42	94	5	receivables	receivables	NOUN
ijtc-42	94	6	does	do	AUX
ijtc-42	94	7	not	not	PART
ijtc-42	94	8	affect	affect	VERB
ijtc-42	94	9	the	the	DET
ijtc-42	94	10	dependent	dependent	ADJ
ijtc-42	94	11	variable	variable	NOUN
ijtc-42	94	12	(	(	PUNCT
ijtc-42	94	13	roi)(suarnami	roi)(suarnami	NOUN
ijtc-42	94	14	,	,	PUNCT
ijtc-42	94	15	suwendra	suwendra	PROPN
ijtc-42	94	16	,	,	PUNCT
ijtc-42	94	17	&	&	CCONJ
ijtc-42	94	18	cipta	cipta	NOUN
ijtc-42	94	19	,	,	PUNCT
ijtc-42	94	20	2014	2014	NUM
ijtc-42	94	21	)	)	PUNCT
ijtc-42	94	22	.	.	PUNCT
ijtc-42	95	1	the	the	DET
ijtc-42	95	2	circle	circle	NOUN
ijtc-42	95	3	of	of	ADP
ijtc-42	95	4	receivable	receivable	NOUN
ijtc-42	95	5	has	have	VERB
ijtc-42	95	6	no	no	DET
ijtc-42	95	7	significant	significant	ADJ
ijtc-42	95	8	effect	effect	NOUN
ijtc-42	95	9	on	on	ADP
ijtc-42	95	10	increasing	increase	VERB
ijtc-42	95	11	profitability	profitability	NOUN
ijtc-42	95	12	in	in	ADP
ijtc-42	95	13	pt	pt	PROPN
ijtc-42	95	14	pos	pos	PROPN
ijtc-42	95	15	indonesia	indonesia	PROPN
ijtc-42	95	16	(	(	PUNCT
ijtc-42	95	17	bramasto	bramasto	NOUN
ijtc-42	95	18	,	,	PUNCT
ijtc-42	95	19	2007	2007	NUM
ijtc-42	95	20	)	)	PUNCT
ijtc-42	95	21	.	.	PUNCT
ijtc-42	96	1	the	the	DET
ijtc-42	96	2	influence	influence	NOUN
ijtc-42	96	3	of	of	ADP
ijtc-42	96	4	inventory	inventory	NOUN
ijtc-42	96	5	to	to	PART
ijtc-42	96	6	income	income	VERB
ijtc-42	96	7	before	before	SCONJ
ijtc-42	96	8	tax	tax	NOUN
ijtc-42	96	9	inventory	inventory	NOUN
ijtc-42	96	10	is	be	AUX
ijtc-42	96	11	one	one	NUM
ijtc-42	96	12	of	of	ADP
ijtc-42	96	13	the	the	DET
ijtc-42	96	14	assets	asset	NOUN
ijtc-42	96	15	that	that	PRON
ijtc-42	96	16	is	be	AUX
ijtc-42	96	17	the	the	DET
ijtc-42	96	18	most	most	ADV
ijtc-42	96	19	active	active	ADJ
ijtc-42	96	20	in	in	ADP
ijtc-42	96	21	the	the	DET
ijtc-42	96	22	operational	operational	ADJ
ijtc-42	96	23	activity	activity	NOUN
ijtc-42	96	24	of	of	ADP
ijtc-42	96	25	a	a	DET
ijtc-42	96	26	merchandise	merchandise	NOUN
ijtc-42	96	27	company	company	NOUN
ijtc-42	96	28	.	.	PUNCT
ijtc-42	97	1	inventory	inventory	NOUN
ijtc-42	97	2	also	also	ADV
ijtc-42	97	3	is	be	AUX
ijtc-42	97	4	the	the	DET
ijtc-42	97	5	biggest	big	ADJ
ijtc-42	97	6	and	and	CCONJ
ijtc-42	97	7	the	the	DET
ijtc-42	97	8	most	most	ADV
ijtc-42	97	9	current	current	ADJ
ijtc-42	97	10	asset	asset	NOUN
ijtc-42	97	11	from	from	ADP
ijtc-42	97	12	the	the	DET
ijtc-42	97	13	manufacturing	manufacture	VERB
ijtc-42	97	14	company	company	NOUN
ijtc-42	97	15	or	or	CCONJ
ijtc-42	97	16	even	even	ADV
ijtc-42	97	17	merchandise	merchandise	NOUN
ijtc-42	97	18	company	company	NOUN
ijtc-42	97	19	.	.	PUNCT
ijtc-42	98	1	the	the	DET
ijtc-42	98	2	influence	influence	NOUN
ijtc-42	98	3	of	of	ADP
ijtc-42	98	4	inventory	inventory	NOUN
ijtc-42	98	5	to	to	PART
ijtc-42	98	6	income	income	VERB
ijtc-42	98	7	before	before	SCONJ
ijtc-42	98	8	tax	tax	NOUN
ijtc-42	98	9	is	be	AUX
ijtc-42	98	10	detected	detect	VERB
ijtc-42	98	11	when	when	SCONJ
ijtc-42	98	12	business	business	NOUN
ijtc-42	98	13	activity	activity	NOUN
ijtc-42	98	14	is	be	AUX
ijtc-42	98	15	fluctuating	fluctuate	VERB
ijtc-42	98	16	.	.	PUNCT
ijtc-42	99	1	inventory	inventory	NOUN
ijtc-42	99	2	is	be	AUX
ijtc-42	99	3	one	one	NUM
ijtc-42	99	4	of	of	ADP
ijtc-42	99	5	the	the	DET
ijtc-42	99	6	most	most	ADV
ijtc-42	99	7	important	important	ADJ
ijtc-42	99	8	assets	asset	NOUN
ijtc-42	99	9	.	.	PUNCT
ijtc-42	100	1	it	it	PRON
ijtc-42	100	2	has	have	VERB
ijtc-42	100	3	a	a	DET
ijtc-42	100	4	big	big	ADJ
ijtc-42	100	5	part	part	NOUN
ijtc-42	100	6	to	to	ADP
ijtc-42	100	7	the	the	DET
ijtc-42	100	8	company	company	NOUN
ijtc-42	100	9	,	,	PUNCT
ijtc-42	100	10	for	for	ADP
ijtc-42	100	11	example	example	NOUN
ijtc-42	100	12	,	,	PUNCT
ijtc-42	100	13	make	make	VERB
ijtc-42	100	14	the	the	DET
ijtc-42	100	15	operation	operation	NOUN
ijtc-42	100	16	of	of	ADP
ijtc-42	100	17	the	the	DET
ijtc-42	100	18	company	company	NOUN
ijtc-42	100	19	run	run	VERB
ijtc-42	100	20	currently	currently	ADV
ijtc-42	100	21	which	which	PRON
ijtc-42	100	22	is	be	AUX
ijtc-42	100	23	finished	finish	VERB
ijtc-42	100	24	consecutive	consecutive	ADJ
ijtc-42	100	25	start	start	NOUN
ijtc-42	100	26	from	from	ADP
ijtc-42	100	27	the	the	DET
ijtc-42	100	28	material	material	NOUN
ijtc-42	100	29	,	,	PUNCT
ijtc-42	100	30	fabricating	fabricate	VERB
ijtc-42	100	31	material	material	NOUN
ijtc-42	100	32	goods	good	NOUN
ijtc-42	100	33	and	and	CCONJ
ijtc-42	100	34	finished	finished	ADJ
ijtc-42	100	35	goods	good	NOUN
ijtc-42	100	36	that	that	PRON
ijtc-42	100	37	in	in	ADP
ijtc-42	100	38	the	the	DET
ijtc-42	100	39	next	next	ADJ
ijtc-42	100	40	,	,	PUNCT
ijtc-42	100	41	they	they	PRON
ijtc-42	100	42	will	will	AUX
ijtc-42	100	43	be	be	AUX
ijtc-42	100	44	distributed	distribute	VERB
ijtc-42	100	45	to	to	ADP
ijtc-42	100	46	the	the	DET
ijtc-42	100	47	consumers	consumer	NOUN
ijtc-42	100	48	.	.	PUNCT
ijtc-42	101	1	for	for	ADP
ijtc-42	101	2	the	the	DET
ijtc-42	101	3	companies	company	NOUN
ijtc-42	101	4	,	,	PUNCT
ijtc-42	101	5	especially	especially	ADV
ijtc-42	101	6	a	a	DET
ijtc-42	101	7	concern	concern	NOUN
ijtc-42	101	8	in	in	ADP
ijtc-42	101	9	the	the	DET
ijtc-42	101	10	retail	retail	ADJ
ijtc-42	101	11	and	and	CCONJ
ijtc-42	101	12	wholesale	wholesale	ADJ
ijtc-42	101	13	business	business	NOUN
ijtc-42	101	14	,	,	PUNCT
ijtc-42	101	15	inventory	inventory	NOUN
ijtc-42	101	16	is	be	AUX
ijtc-42	101	17	the	the	DET
ijtc-42	101	18	biggest	big	ADJ
ijtc-42	101	19	asset	asset	NOUN
ijtc-42	101	20	that	that	PRON
ijtc-42	101	21	belongs	belong	VERB
ijtc-42	101	22	to	to	ADP
ijtc-42	101	23	the	the	DET
ijtc-42	101	24	company	company	NOUN
ijtc-42	101	25	compared	compare	VERB
ijtc-42	101	26	with	with	ADP
ijtc-42	101	27	the	the	DET
ijtc-42	101	28	other	other	ADJ
ijtc-42	101	29	assets	asset	NOUN
ijtc-42	101	30	.	.	PUNCT
ijtc-42	102	1	inventory	inventory	NOUN
ijtc-42	102	2	is	be	AUX
ijtc-42	102	3	classified	classify	VERB
ijtc-42	102	4	in	in	ADP
ijtc-42	102	5	a	a	DET
ijtc-42	102	6	current	current	ADJ
ijtc-42	102	7	asset	asset	NOUN
ijtc-42	102	8	because	because	SCONJ
ijtc-42	102	9	generally	generally	ADV
ijtc-42	102	10	inventory	inventory	NOUN
ijtc-42	102	11	can	can	AUX
ijtc-42	102	12	be	be	AUX
ijtc-42	102	13	changed	change	VERB
ijtc-42	102	14	to	to	ADP
ijtc-42	102	15	the	the	DET
ijtc-42	102	16	case	case	NOUN
ijtc-42	102	17	or	or	CCONJ
ijtc-42	102	18	the	the	DET
ijtc-42	102	19	other	other	ADJ
ijtc-42	102	20	assets	asset	NOUN
ijtc-42	102	21	in	in	ADP
ijtc-42	102	22	the	the	DET
ijtc-42	102	23	operating	operate	VERB
ijtc-42	102	24	cycle	cycle	NOUN
ijtc-42	102	25	of	of	ADP
ijtc-42	102	26	the	the	DET
ijtc-42	102	27	company	company	NOUN
ijtc-42	102	28	.	.	PUNCT
ijtc-42	103	1	the	the	DET
ijtc-42	103	2	third	third	ADJ
ijtc-42	103	3	hypotheses	hypothesis	NOUN
ijtc-42	103	4	declared	declare	VERB
ijtc-42	103	5	that	that	SCONJ
ijtc-42	103	6	there	there	PRON
ijtc-42	103	7	is	be	VERB
ijtc-42	103	8	influence	influence	NOUN
ijtc-42	103	9	from	from	ADP
ijtc-42	103	10	inventory	inventory	NOUN
ijtc-42	103	11	to	to	PART
ijtc-42	103	12	income	income	VERB
ijtc-42	103	13	before	before	ADP
ijtc-42	103	14	tax	tax	NOUN
ijtc-42	103	15	.	.	PUNCT
ijtc-42	104	1	the	the	DET
ijtc-42	104	2	result	result	NOUN
ijtc-42	104	3	of	of	ADP
ijtc-42	104	4	the	the	DET
ijtc-42	104	5	test	test	NOUN
ijtc-42	104	6	gives	give	VERB
ijtc-42	104	7	a	a	DET
ijtc-42	104	8	significant	significant	ADJ
ijtc-42	104	9	score	score	NOUN
ijtc-42	104	10	that	that	PRON
ijtc-42	104	11	is	be	AUX
ijtc-42	104	12	0,956	0,956	NUM
ijtc-42	104	13	,	,	PUNCT
ijtc-42	104	14	it	it	PRON
ijtc-42	104	15	means	mean	VERB
ijtc-42	104	16	the	the	DET
ijtc-42	104	17	third	third	ADJ
ijtc-42	104	18	hypothesis	hypothesis	NOUN
ijtc-42	104	19	is	be	AUX
ijtc-42	104	20	proven	prove	VERB
ijtc-42	104	21	(	(	PUNCT
ijtc-42	104	22	sig	sig	NOUN
ijtc-42	104	23	.	.	PUNCT
ijtc-42	105	1	0,956	0,956	NUM
ijtc-42	105	2	>	>	PUNCT
ijtc-42	105	3	0,05	0,05	NUM
ijtc-42	105	4	)	)	PUNCT
ijtc-42	105	5	.	.	PUNCT
ijtc-42	106	1	there	there	PRON
ijtc-42	106	2	is	be	VERB
ijtc-42	106	3	no	no	DET
ijtc-42	106	4	significant	significant	ADJ
ijtc-42	106	5	effect	effect	NOUN
ijtc-42	106	6	from	from	ADP
ijtc-42	106	7	inventory	inventory	NOUN
ijtc-42	106	8	to	to	ADP
ijtc-42	106	9	the	the	DET
ijtc-42	106	10	profitability	profitability	NOUN
ijtc-42	106	11	of	of	ADP
ijtc-42	106	12	the	the	DET
ijtc-42	106	13	company	company	NOUN
ijtc-42	106	14	(	(	PUNCT
ijtc-42	106	15	surya	surya	PROPN
ijtc-42	106	16	,	,	PUNCT
ijtc-42	106	17	ruliana	ruliana	PROPN
ijtc-42	106	18	,	,	PUNCT
ijtc-42	106	19	&	&	CCONJ
ijtc-42	106	20	soetama	soetama	PROPN
ijtc-42	106	21	,	,	PUNCT
ijtc-42	106	22	2017	2017	NUM
ijtc-42	106	23	)	)	PUNCT
ijtc-42	106	24	.	.	PUNCT
ijtc-42	107	1	conclusion	conclusion	NOUN
ijtc-42	107	2	simultantly	simultantly	ADV
ijtc-42	107	3	,	,	PUNCT
ijtc-42	107	4	receivable	receivable	ADJ
ijtc-42	107	5	’s	’s	PART
ijtc-42	107	6	variable	variable	NOUN
ijtc-42	107	7	and	and	CCONJ
ijtc-42	107	8	inventory	inventory	NOUN
ijtc-42	107	9	have	have	VERB
ijtc-42	107	10	an	an	DET
ijtc-42	107	11	influence	influence	NOUN
ijtc-42	107	12	on	on	ADP
ijtc-42	107	13	income	income	NOUN
ijtc-42	107	14	before	before	ADP
ijtc-42	107	15	tax	tax	NOUN
ijtc-42	107	16	that	that	PRON
ijtc-42	107	17	is	be	AUX
ijtc-42	107	18	82,2	82,2	NUM
ijtc-42	107	19	percentage	percentage	NOUN
ijtc-42	107	20	.	.	PUNCT
ijtc-42	108	1	the	the	DET
ijtc-42	108	2	other	other	ADJ
ijtc-42	108	3	,	,	PUNCT
ijtc-42	108	4	17,8	17,8	NUM
ijtc-42	108	5	percentage	percentage	NOUN
ijtc-42	108	6	is	be	AUX
ijtc-42	108	7	influenced	influence	VERB
ijtc-42	108	8	by	by	ADP
ijtc-42	108	9	another	another	DET
ijtc-42	108	10	variable	variable	NOUN
ijtc-42	108	11	outside	outside	ADP
ijtc-42	108	12	the	the	DET
ijtc-42	108	13	object	object	NOUN
ijtc-42	108	14	of	of	ADP
ijtc-42	108	15	the	the	DET
ijtc-42	108	16	research	research	NOUN
ijtc-42	108	17	such	such	ADJ
ijtc-42	108	18	as	as	ADP
ijtc-42	108	19	working	work	VERB
ijtc-42	108	20	capital	capital	NOUN
ijtc-42	108	21	and	and	CCONJ
ijtc-42	108	22	bank	bank	NOUN
ijtc-42	108	23	interests	interest	NOUN
ijtc-42	108	24	.	.	PUNCT
ijtc-42	109	1	40	40	NUM
ijtc-42	109	2	|	|	ADV
ijtc-42	109	3	ilomata	ilomata	PROPN
ijtc-42	109	4	international	international	ADJ
ijtc-42	109	5	journal	journal	NOUN
ijtc-42	109	6	of	of	ADP
ijtc-42	109	7	tax	tax	PROPN
ijtc-42	109	8	&	&	CCONJ
ijtc-42	109	9	accounting	accounting	PROPN
ijtc-42	109	10	vol	vol	NOUN
ijtc-42	109	11	.	.	PROPN
ijtc-42	110	1	1	1	NUM
ijtc-42	110	2	no	no	NOUN
ijtc-42	110	3	.	.	NOUN
ijtc-42	110	4	1	1	NUM
ijtc-42	110	5	oct	oct	PROPN
ijtc-42	110	6	2019	2019	NUM
ijtc-42	110	7	the	the	DET
ijtc-42	110	8	influence	influence	NOUN
ijtc-42	110	9	of	of	ADP
ijtc-42	110	10	account	account	NOUN
ijtc-42	110	11	receivable	receivable	ADJ
ijtc-42	110	12	for	for	ADP
ijtc-42	110	13	inventory	inventory	NOUN
ijtc-42	110	14	of	of	ADP
ijtc-42	110	15	income	income	NOUN
ijtc-42	110	16	before	before	ADP
ijtc-42	110	17	tax	tax	NOUN
ijtc-42	110	18	meilani	meilani	NOUN
ijtc-42	110	19	,	,	PUNCT
ijtc-42	110	20	pandoyo	pandoyo	NOUN
ijtc-42	110	21	partially	partially	ADV
ijtc-42	110	22	,	,	PUNCT
ijtc-42	110	23	receivable	receivable	ADJ
ijtc-42	110	24	’s	’s	PART
ijtc-42	110	25	variable	variable	NOUN
ijtc-42	110	26	has	have	VERB
ijtc-42	110	27	a	a	DET
ijtc-42	110	28	significant	significant	ADJ
ijtc-42	110	29	influence	influence	NOUN
ijtc-42	110	30	on	on	ADP
ijtc-42	110	31	the	the	DET
ijtc-42	110	32	income	income	NOUN
ijtc-42	110	33	before	before	ADP
ijtc-42	110	34	tax	tax	NOUN
ijtc-42	110	35	which	which	PRON
ijtc-42	110	36	is	be	AUX
ijtc-42	110	37	showed	show	VERB
ijtc-42	110	38	by	by	ADP
ijtc-42	110	39	a	a	DET
ijtc-42	110	40	coefficient	coefficient	NOUN
ijtc-42	110	41	score	score	NOUN
ijtc-42	110	42	of	of	ADP
ijtc-42	110	43	the	the	DET
ijtc-42	110	44	regression	regression	NOUN
ijtc-42	110	45	that	that	PRON
ijtc-42	110	46	is	be	AUX
ijtc-42	110	47	3,687	3,687	NUM
ijtc-42	110	48	.	.	PUNCT
ijtc-42	111	1	it	it	PRON
ijtc-42	111	2	means	mean	VERB
ijtc-42	111	3	if	if	SCONJ
ijtc-42	111	4	account	account	NOUN
ijtc-42	111	5	receivable	receivable	NOUN
ijtc-42	111	6	’s	’s	PART
ijtc-42	111	7	variable	variable	NOUN
ijtc-42	111	8	up	up	ADP
ijtc-42	111	9	one	one	NUM
ijtc-42	111	10	unit	unit	NOUN
ijtc-42	111	11	,	,	PUNCT
ijtc-42	111	12	income	income	NOUN
ijtc-42	111	13	before	before	ADP
ijtc-42	111	14	tax	tax	NOUN
ijtc-42	111	15	will	will	AUX
ijtc-42	111	16	increase	increase	VERB
ijtc-42	111	17	3,687	3,687	NUM
ijtc-42	111	18	units	unit	NOUN
ijtc-42	111	19	with	with	ADP
ijtc-42	111	20	the	the	DET
ijtc-42	111	21	provision	provision	NOUN
ijtc-42	111	22	of	of	ADP
ijtc-42	111	23	inventory	inventory	NOUN
ijtc-42	111	24	’s	’s	PART
ijtc-42	111	25	variable	variable	NOUN
ijtc-42	111	26	is	be	AUX
ijtc-42	111	27	constant	constant	ADJ
ijtc-42	111	28	(	(	PUNCT
ijtc-42	111	29	ceteris	ceteris	NOUN
ijtc-42	111	30	paribus	paribus	NOUN
ijtc-42	111	31	)	)	PUNCT
ijtc-42	111	32	.	.	PUNCT
ijtc-42	112	1	besides	besides	SCONJ
ijtc-42	112	2	,	,	PUNCT
ijtc-42	112	3	inventory	inventory	NOUN
ijtc-42	112	4	’s	’s	PART
ijtc-42	112	5	variable	variable	NOUN
ijtc-42	112	6	has	have	VERB
ijtc-42	112	7	no	no	DET
ijtc-42	112	8	influence	influence	NOUN
ijtc-42	112	9	to	to	PART
ijtc-42	112	10	income	income	VERB
ijtc-42	112	11	before	before	ADP
ijtc-42	112	12	tax	tax	NOUN
ijtc-42	112	13	because	because	SCONJ
ijtc-42	112	14	the	the	DET
ijtc-42	112	15	significant	significant	ADJ
ijtc-42	112	16	score	score	NOUN
ijtc-42	112	17	is	be	AUX
ijtc-42	112	18	0.956	0.956	NUM
ijtc-42	112	19	(	(	PUNCT
ijtc-42	112	20	sig	sig	NOUN
ijtc-42	112	21	.	.	PUNCT
ijtc-42	113	1	0,956	0,956	NUM
ijtc-42	113	2	>	>	PUNCT
ijtc-42	113	3	0,05	0,05	NUM
ijtc-42	113	4	)	)	PUNCT
ijtc-42	113	5	.	.	PUNCT
ijtc-42	114	1	based	base	VERB
ijtc-42	114	2	on	on	ADP
ijtc-42	114	3	the	the	DET
ijtc-42	114	4	conclusion	conclusion	NOUN
ijtc-42	114	5	,	,	PUNCT
ijtc-42	114	6	the	the	DET
ijtc-42	114	7	suggestion	suggestion	NOUN
ijtc-42	114	8	from	from	ADP
ijtc-42	114	9	this	this	DET
ijtc-42	114	10	research	research	NOUN
ijtc-42	114	11	is	be	AUX
ijtc-42	114	12	expected	expect	VERB
ijtc-42	114	13	to	to	ADP
ijtc-42	114	14	the	the	DET
ijtc-42	114	15	company	company	NOUN
ijtc-42	114	16	that	that	PRON
ijtc-42	114	17	can	can	AUX
ijtc-42	114	18	increase	increase	VERB
ijtc-42	114	19	account	account	NOUN
ijtc-42	114	20	receivable	receivable	NOUN
ijtc-42	114	21	,	,	PUNCT
ijtc-42	114	22	by	by	ADP
ijtc-42	114	23	high	high	ADJ
ijtc-42	114	24	trade	trade	NOUN
ijtc-42	114	25	receivable	receivable	NOUN
ijtc-42	114	26	will	will	AUX
ijtc-42	114	27	show	show	VERB
ijtc-42	114	28	the	the	DET
ijtc-42	114	29	higher	high	ADJ
ijtc-42	114	30	cash	cash	NOUN
ijtc-42	114	31	sales	sale	NOUN
ijtc-42	114	32	compared	compare	VERB
ijtc-42	114	33	with	with	ADP
ijtc-42	114	34	the	the	DET
ijtc-42	114	35	existing	exist	VERB
ijtc-42	114	36	total	total	NOUN
ijtc-42	114	37	.	.	PUNCT
ijtc-42	115	1	account	account	NOUN
ijtc-42	115	2	receivable	receivable	NOUN
ijtc-42	115	3	also	also	ADV
ijtc-42	115	4	shows	show	VERB
ijtc-42	115	5	the	the	DET
ijtc-42	115	6	skill	skill	NOUN
ijtc-42	115	7	of	of	ADP
ijtc-42	115	8	the	the	DET
ijtc-42	115	9	company	company	NOUN
ijtc-42	115	10	in	in	ADP
ijtc-42	115	11	operating	operate	VERB
ijtc-42	115	12	receivable	receivable	NOUN
ijtc-42	115	13	to	to	ADP
ijtc-42	115	14	the	the	DET
ijtc-42	115	15	cash	cash	NOUN
ijtc-42	115	16	.	.	PUNCT
ijtc-42	116	1	the	the	DET
ijtc-42	116	2	higher	high	ADJ
ijtc-42	116	3	means	mean	VERB
ijtc-42	116	4	the	the	DET
ijtc-42	116	5	existence	existence	NOUN
ijtc-42	116	6	receivable	receivable	NOUN
ijtc-42	116	7	become	become	VERB
ijtc-42	116	8	cash	cash	NOUN
ijtc-42	116	9	faster	fast	ADV
ijtc-42	116	10	.	.	PUNCT
ijtc-42	117	1	by	by	ADP
ijtc-42	117	2	increasing	increase	VERB
ijtc-42	117	3	cash	cash	NOUN
ijtc-42	117	4	in	in	ADP
ijtc-42	117	5	,	,	PUNCT
ijtc-42	117	6	it	it	PRON
ijtc-42	117	7	will	will	AUX
ijtc-42	117	8	increase	increase	VERB
ijtc-42	117	9	the	the	DET
ijtc-42	117	10	income	income	NOUN
ijtc-42	117	11	of	of	ADP
ijtc-42	117	12	the	the	DET
ijtc-42	117	13	company	company	NOUN
ijtc-42	117	14	directly	directly	ADV
ijtc-42	117	15	so	so	SCONJ
ijtc-42	117	16	that	that	SCONJ
ijtc-42	117	17	company	company	NOUN
ijtc-42	117	18	income	income	NOUN
ijtc-42	117	19	will	will	AUX
ijtc-42	117	20	increase	increase	VERB
ijtc-42	117	21	too	too	ADV
ijtc-42	117	22	.	.	PUNCT
ijtc-42	118	1	the	the	DET
ijtc-42	118	2	coefficient	coefficient	PROPN
ijtc-42	118	3	determination	determination	NOUN
ijtc-42	118	4	’s	’s	PART
ijtc-42	118	5	result	result	PROPN
ijtc-42	118	6	test	test	NOUN
ijtc-42	118	7	shows	show	VERB
ijtc-42	118	8	that	that	PRON
ijtc-42	118	9	is	be	AUX
ijtc-42	118	10	still	still	ADV
ijtc-42	118	11	the	the	DET
ijtc-42	118	12	other	other	ADJ
ijtc-42	118	13	variable	variable	NOUN
ijtc-42	118	14	which	which	PRON
ijtc-42	118	15	must	must	AUX
ijtc-42	118	16	be	be	AUX
ijtc-42	118	17	considered	consider	VERB
ijtc-42	118	18	in	in	ADP
ijtc-42	118	19	this	this	DET
ijtc-42	118	20	research	research	NOUN
ijtc-42	118	21	.	.	PUNCT
ijtc-42	119	1	further	further	ADJ
ijtc-42	119	2	research	research	NOUN
ijtc-42	119	3	,	,	PUNCT
ijtc-42	119	4	it	it	PRON
ijtc-42	119	5	should	should	AUX
ijtc-42	119	6	add	add	VERB
ijtc-42	119	7	another	another	DET
ijtc-42	119	8	variable	variable	NOUN
ijtc-42	119	9	that	that	PRON
ijtc-42	119	10	can	can	AUX
ijtc-42	119	11	affect	affect	VERB
ijtc-42	119	12	income	income	NOUN
ijtc-42	119	13	before	before	ADP
ijtc-42	119	14	tax	tax	NOUN
ijtc-42	119	15	.	.	PUNCT
ijtc-42	120	1	reference	reference	NOUN
ijtc-42	120	2	bintari	bintari	NOUN
ijtc-42	120	3	,	,	PUNCT
ijtc-42	120	4	w.	w.	PROPN
ijtc-42	120	5	c.	c.	PROPN
ijtc-42	120	6	(	(	PUNCT
ijtc-42	120	7	2017	2017	NUM
ijtc-42	120	8	)	)	PUNCT
ijtc-42	120	9	.	.	PUNCT
ijtc-42	121	1	analisis	analisis	ADJ
ijtc-42	121	2	pengaruh	pengaruh	NOUN
ijtc-42	121	3	manajemen	manajeman	NOUN
ijtc-42	121	4	modal	modal	PROPN
ijtc-42	121	5	kerja	kerja	PROPN
ijtc-42	121	6	terhadap	terhadap	PROPN
ijtc-42	121	7	kemampuan	kemampuan	PROPN
ijtc-42	121	8	pencapaian	pencapaian	PROPN
ijtc-42	121	9	laba	laba	PROPN
ijtc-42	121	10	pada	pada	PROPN
ijtc-42	121	11	usaha	usaha	PROPN
ijtc-42	121	12	dagang	dagang	PROPN
ijtc-42	121	13	(	(	PUNCT
ijtc-42	121	14	studi	studi	PROPN
ijtc-42	121	15	kasus	kasus	PROPN
ijtc-42	121	16	pada	pada	PROPN
ijtc-42	121	17	toko	toko	PROPN
ijtc-42	121	18	di	di	PROPN
ijtc-42	121	19	sorong	sorong	PROPN
ijtc-42	121	20	)	)	PUNCT
ijtc-42	121	21	.	.	PUNCT
ijtc-42	122	1	jurnal	jurnal	ADJ
ijtc-42	122	2	noken	noken	PROPN
ijtc-42	122	3	:	:	PUNCT
ijtc-42	122	4	ilmu	ilmu	PROPN
ijtc-42	122	5	-	-	PUNCT
ijtc-42	122	6	ilmu	ilmu	PROPN
ijtc-42	122	7	sosial	sosial	NOUN
ijtc-42	122	8	,	,	PUNCT
ijtc-42	122	9	2(1	2(1	NUM
ijtc-42	122	10	)	)	PUNCT
ijtc-42	122	11	,	,	PUNCT
ijtc-42	122	12	40	40	NUM
ijtc-42	122	13	.	.	PUNCT
ijtc-42	123	1	https://doi.org/10.33506/jn.v2i1.25	https://doi.org/10.33506/jn.v2i1.25	ADJ
ijtc-42	123	2	bramasto	bramasto	NOUN
ijtc-42	123	3	,	,	PUNCT
ijtc-42	123	4	a.	a.	NOUN
ijtc-42	123	5	(	(	PUNCT
ijtc-42	123	6	2007	2007	NUM
ijtc-42	123	7	)	)	PUNCT
ijtc-42	123	8	.	.	PUNCT
ijtc-42	124	1	analisis	analisis	ADJ
ijtc-42	124	2	perputaran	perputaran	ADJ
ijtc-42	124	3	aktiva	aktiva	PROPN
ijtc-42	124	4	tetap	tetap	PROPN
ijtc-42	124	5	dan	dan	PROPN
ijtc-42	124	6	perputaran	perputaran	PROPN
ijtc-42	124	7	piutang	piutang	PROPN
ijtc-42	124	8	kaitannya	kaitannya	PROPN
ijtc-42	124	9	terhadap	terhadap	PROPN
ijtc-42	124	10	return	return	PROPN
ijtc-42	124	11	on	on	ADP
ijtc-42	124	12	assets	asset	NOUN
ijtc-42	124	13	pada	pada	PROPN
ijtc-42	124	14	pt	pt	PROPN
ijtc-42	124	15	.	.	PROPN
ijtc-42	124	16	pos	pos	PROPN
ijtc-42	124	17	indonesia	indonesia	PROPN
ijtc-42	124	18	(	(	PUNCT
ijtc-42	124	19	persero	persero	NOUN
ijtc-42	124	20	)	)	PUNCT
ijtc-42	124	21	bandung	bandung	PROPN
ijtc-42	124	22	.	.	PUNCT
ijtc-42	125	1	jurnal	jurnal	ADJ
ijtc-42	125	2	ekonomi	ekonomi	PROPN
ijtc-42	125	3	unikom	unikom	PROPN
ijtc-42	125	4	,	,	PUNCT
ijtc-42	125	5	9(2	9(2	NUM
ijtc-42	125	6	)	)	PUNCT
ijtc-42	125	7	,	,	PUNCT
ijtc-42	125	8	215	215	NUM
ijtc-42	125	9	–	–	PUNCT
ijtc-42	125	10	230	230	NUM
ijtc-42	125	11	.	.	PUNCT
ijtc-42	126	1	retrieved	retrieve	VERB
ijtc-42	126	2	from	from	ADP
ijtc-42	126	3	https://jurnal.unikom.ac.id/jurnal/analisisperputaran-aktiva.2h	https://jurnal.unikom.ac.id/jurnal/analisisperputaran-aktiva.2h	PROPN
ijtc-42	126	4	fathoni	fathoni	ADJ
ijtc-42	126	5	,	,	PUNCT
ijtc-42	126	6	a.	a.	NOUN
ijtc-42	126	7	(	(	PUNCT
ijtc-42	126	8	2018	2018	NUM
ijtc-42	126	9	)	)	PUNCT
ijtc-42	126	10	.	.	PUNCT
ijtc-42	127	1	sistem	sistem	PROPN
ijtc-42	127	2	akuntansi	akuntansi	PROPN
ijtc-42	127	3	penerimaan	penerimaan	PROPN
ijtc-42	127	4	kas	kas	PROPN
ijtc-42	127	5	pada	pada	PROPN
ijtc-42	127	6	kjks	kjks	PROPN
ijtc-42	127	7	bmt	bmt	VERB
ijtc-42	127	8	mandiri	mandiri	NOUN
ijtc-42	127	9	sejahtera	sejahtera	NOUN
ijtc-42	127	10	karangcangkring	karangcangkring	NOUN
ijtc-42	127	11	gresik	gresik	NOUN
ijtc-42	127	12	jawa	jawa	PROPN
ijtc-42	127	13	timur	timur	PROPN
ijtc-42	127	14	.	.	PUNCT
ijtc-42	128	1	al	al	PROPN
ijtc-42	128	2	-	-	PUNCT
ijtc-42	128	3	idarah	idarah	PROPN
ijtc-42	128	4	:	:	PUNCT
ijtc-42	128	5	jurnal	jurnal	ADJ
ijtc-42	128	6	manajemen	manajeman	NOUN
ijtc-42	128	7	dan	dan	PROPN
ijtc-42	128	8	administrasi	administrasi	PROPN
ijtc-42	128	9	islam	islam	PROPN
ijtc-42	128	10	,	,	PUNCT
ijtc-42	128	11	2(1	2(1	NUM
ijtc-42	128	12	)	)	PUNCT
ijtc-42	128	13	,	,	PUNCT
ijtc-42	128	14	137	137	NUM
ijtc-42	128	15	.	.	PUNCT
ijtc-42	129	1	https://doi.org/10.22373/al-idarah.v2i1.3154	https://doi.org/10.22373/al-idarah.v2i1.3154	PROPN
ijtc-42	129	2	ghozali	ghozali	VERB
ijtc-42	129	3	,	,	PUNCT
ijtc-42	129	4	imam	imam	NOUN
ijtc-42	129	5	.	.	PUNCT
ijtc-42	130	1	(	(	PUNCT
ijtc-42	130	2	2016	2016	NUM
ijtc-42	130	3	)	)	PUNCT
ijtc-42	130	4	.	.	PUNCT
ijtc-42	131	1	aplikasi	aplikasi	PROPN
ijtc-42	131	2	analisis	analisis	PROPN
ijtc-42	131	3	multivariete	multivariete	PROPN
ijtc-42	131	4	dengan	dengan	PROPN
ijtc-42	131	5	program	program	PROPN
ijtc-42	131	6	ibm	ibm	PROPN
ijtc-42	131	7	spss	spss	PROPN
ijtc-42	131	8	23	23	NUM
ijtc-42	131	9	(	(	PUNCT
ijtc-42	131	10	edisi	edisi	VERB
ijtc-42	131	11	8)	8)	NUM
ijtc-42	131	12	.	.	PUNCT
ijtc-42	132	1	in	in	ADP
ijtc-42	132	2	universitas	universita	NOUN
ijtc-42	132	3	diponegoro	diponegoro	PROPN
ijtc-42	132	4	.	.	PUNCT
ijtc-42	133	1	https://doi.org/https://doi.org/10.3929/ethz-b-000238666	https://doi.org/https://doi.org/10.3929/ethz-b-000238666	PROPN
ijtc-42	133	2	margaretha	margaretha	PROPN
ijtc-42	133	3	,	,	PUNCT
ijtc-42	133	4	f.	f.	PROPN
ijtc-42	133	5	,	,	PUNCT
ijtc-42	133	6	&	&	CCONJ
ijtc-42	133	7	hapsari	hapsari	PROPN
ijtc-42	133	8	,	,	PUNCT
ijtc-42	133	9	a.	a.	PROPN
ijtc-42	133	10	d.	d.	PROPN
ijtc-42	133	11	(	(	PUNCT
ijtc-42	133	12	2018	2018	NUM
ijtc-42	133	13	)	)	PUNCT
ijtc-42	133	14	.	.	PUNCT
ijtc-42	134	1	pengelolaan	pengelolaan	PROPN
ijtc-42	134	2	modal	modal	PROPN
ijtc-42	134	3	kerja	kerja	PROPN
ijtc-42	134	4	pada	pada	PROPN
ijtc-42	134	5	usaha	usaha	PROPN
ijtc-42	134	6	kecil	kecil	PROPN
ijtc-42	134	7	dan	dan	PROPN
ijtc-42	134	8	menengah	menengah	PROPN
ijtc-42	134	9	di	di	PROPN
ijtc-42	134	10	indonesia	indonesia	PROPN
ijtc-42	134	11	.	.	PUNCT
ijtc-42	135	1	jurnal	jurnal	PROPN
ijtc-42	135	2	kesejahteraan	kesejahteraan	PROPN
ijtc-42	135	3	sosial	sosial	PROPN
ijtc-42	135	4	,	,	PUNCT
ijtc-42	135	5	2(02	2(02	NUM
ijtc-42	135	6	)	)	PUNCT
ijtc-42	135	7	.	.	PUNCT
ijtc-42	136	1	https://doi.org/10.31326/jks.v2i02.159	https://doi.org/10.31326/jks.v2i02.159	X
ijtc-42	136	2	reeve	reeve	PROPN
ijtc-42	136	3	,	,	PUNCT
ijtc-42	136	4	j.	j.	PROPN
ijtc-42	136	5	.	.	PROPN
ijtc-42	136	6	,	,	PUNCT
ijtc-42	136	7	warren	warren	PROPN
ijtc-42	136	8	,	,	PUNCT
ijtc-42	136	9	c.	c.	PROPN
ijtc-42	136	10	.	.	PUNCT
ijtc-42	136	11	,	,	PUNCT
ijtc-42	136	12	&	&	CCONJ
ijtc-42	136	13	duchac	duchac	PROPN
ijtc-42	136	14	,	,	PUNCT
ijtc-42	136	15	j.	j.	PROPN
ijtc-42	136	16	.	.	PUNCT
ijtc-42	137	1	(	(	PUNCT
ijtc-42	137	2	2014	2014	NUM
ijtc-42	137	3	)	)	PUNCT
ijtc-42	137	4	.	.	PUNCT
ijtc-42	138	1	principle	principle	NOUN
ijtc-42	138	2	of	of	ADP
ijtc-42	138	3	accounting	accounting	NOUN
ijtc-42	138	4	.	.	PUNCT
ijtc-42	139	1	in	in	ADP
ijtc-42	139	2	south	south	PROPN
ijtc-42	139	3	western	western	PROPN
ijtc-42	139	4	.	.	PUNCT
ijtc-42	139	5	riyanto	riyanto	PROPN
ijtc-42	139	6	.	.	PUNCT
ijtc-42	140	1	(	(	PUNCT
ijtc-42	140	2	2008	2008	NUM
ijtc-42	140	3	)	)	PUNCT
ijtc-42	140	4	.	.	PUNCT
ijtc-42	141	1	dasar	dasar	VERB
ijtc-42	141	2	dasar	dasar	PROPN
ijtc-42	141	3	pembelajaran	pembelajaran	PROPN
ijtc-42	141	4	perusahaan	perusahaan	PROPN
ijtc-42	141	5	.	.	PUNCT
ijtc-42	142	1	in	in	ADP
ijtc-42	142	2	dasar	dasar	PROPN
ijtc-42	142	3	dasar	dasar	VERB
ijtc-42	142	4	41	41	NUM
ijtc-42	142	5	|	|	ADV
ijtc-42	142	6	ilomata	ilomata	NOUN
ijtc-42	142	7	international	international	ADJ
ijtc-42	142	8	journal	journal	NOUN
ijtc-42	142	9	of	of	ADP
ijtc-42	142	10	tax	tax	PROPN
ijtc-42	142	11	&	&	CCONJ
ijtc-42	142	12	accounting	accounting	PROPN
ijtc-42	142	13	vol	vol	NOUN
ijtc-42	142	14	.	.	PROPN
ijtc-42	143	1	1	1	NUM
ijtc-42	144	1	no	no	NOUN
ijtc-42	144	2	.	.	NOUN
ijtc-42	144	3	1	1	NUM
ijtc-42	144	4	oct	oct	PROPN
ijtc-42	144	5	2019	2019	NUM
ijtc-42	144	6	the	the	DET
ijtc-42	144	7	influence	influence	NOUN
ijtc-42	144	8	of	of	ADP
ijtc-42	144	9	account	account	NOUN
ijtc-42	144	10	receivable	receivable	ADJ
ijtc-42	144	11	for	for	ADP
ijtc-42	144	12	inventory	inventory	NOUN
ijtc-42	144	13	of	of	ADP
ijtc-42	144	14	income	income	NOUN
ijtc-42	144	15	before	before	ADP
ijtc-42	144	16	tax	tax	NOUN
ijtc-42	144	17	meilani	meilani	NOUN
ijtc-42	144	18	,	,	PUNCT
ijtc-42	144	19	pandoyo	pandoyo	ADJ
ijtc-42	144	20	pembelajaran	pembelajaran	PROPN
ijtc-42	144	21	perusahaan	perusahaan	PROPN
ijtc-42	144	22	.	.	PUNCT
ijtc-42	145	1	https://doi.org/10.1128/mcb.4.6.1134	https://doi.org/10.1128/mcb.4.6.1134	PROPN
ijtc-42	145	2	stice	stice	PROPN
ijtc-42	145	3	,	,	PUNCT
ijtc-42	145	4	stice	stice	PROPN
ijtc-42	145	5	,	,	PUNCT
ijtc-42	145	6	j.	j.	PROPN
ijtc-42	145	7	,	,	PUNCT
ijtc-42	145	8	&	&	CCONJ
ijtc-42	145	9	skousen	skousen	PROPN
ijtc-42	145	10	,	,	PUNCT
ijtc-42	145	11	f.	f.	PROPN
ijtc-42	145	12	(	(	PUNCT
ijtc-42	145	13	2009	2009	NUM
ijtc-42	145	14	)	)	PUNCT
ijtc-42	145	15	.	.	PUNCT
ijtc-42	146	1	akuntansi	akuntansi	PROPN
ijtc-42	146	2	keuangan	keuangan	PROPN
ijtc-42	146	3	menegah	menegah	PROPN
ijtc-42	146	4	.	.	PUNCT
ijtc-42	147	1	in	in	ADP
ijtc-42	147	2	salemba	salemba	PROPN
ijtc-42	147	3	empat	empat	PROPN
ijtc-42	147	4	.	.	PUNCT
ijtc-42	148	1	suarnami	suarnami	PROPN
ijtc-42	148	2	,	,	PUNCT
ijtc-42	148	3	l.	l.	PROPN
ijtc-42	148	4	k.	k.	PROPN
ijtc-42	148	5	,	,	PUNCT
ijtc-42	148	6	suwendra	suwendra	PROPN
ijtc-42	148	7	,	,	PUNCT
ijtc-42	148	8	i.	i.	PROPN
ijtc-42	148	9	w.	w.	PROPN
ijtc-42	148	10	,	,	PUNCT
ijtc-42	148	11	&	&	CCONJ
ijtc-42	148	12	cipta	cipta	NOUN
ijtc-42	148	13	,	,	PUNCT
ijtc-42	148	14	w.	w.	NOUN
ijtc-42	148	15	(	(	PUNCT
ijtc-42	148	16	2014	2014	NUM
ijtc-42	148	17	)	)	PUNCT
ijtc-42	148	18	.	.	PUNCT
ijtc-42	149	1	pengaruh	pengaruh	NOUN
ijtc-42	149	2	perputaran	perputaran	PROPN
ijtc-42	149	3	piutang	piutang	PROPN
ijtc-42	149	4	dan	dan	PROPN
ijtc-42	149	5	periode	periode	PROPN
ijtc-42	149	6	pengumpulan	pengumpulan	PROPN
ijtc-42	149	7	piutang	piutang	PROPN
ijtc-42	149	8	terhadap	terhadap	PROPN
ijtc-42	149	9	profitabilitas	profitabilitas	PROPN
ijtc-42	149	10	pada	pada	PROPN
ijtc-42	149	11	perusahaan	perusahaan	PROPN
ijtc-42	149	12	pembiayaan	pembiayaan	PROPN
ijtc-42	149	13	.	.	PUNCT
ijtc-42	150	1	e	e	X
ijtc-42	150	2	-	-	NOUN
ijtc-42	150	3	journal	journal	NOUN
ijtc-42	150	4	bisma	bisma	PROPN
ijtc-42	150	5	univesitas	univesita	NOUN
ijtc-42	150	6	pendidikan	pendidikan	PROPN
ijtc-42	150	7	ganesha	ganesha	PROPN
ijtc-42	150	8	,	,	PUNCT
ijtc-42	150	9	2(1	2(1	NUM
ijtc-42	150	10	)	)	PUNCT
ijtc-42	150	11	,	,	PUNCT
ijtc-42	150	12	1–8	1–8	X
ijtc-42	150	13	.	.	PUNCT
ijtc-42	150	14	retrieved	retrieve	VERB
ijtc-42	150	15	from	from	ADP
ijtc-42	150	16	https://ejournal.undiksha.ac.id/index.php/jmi/article/viewfile/2092/1	https://ejournal.undiksha.ac.id/index.php/jmi/article/viewfile/2092/1	PROPN
ijtc-42	150	17	825	825	NUM
ijtc-42	150	18	subramanyam	subramanyam	NOUN
ijtc-42	150	19	,	,	PUNCT
ijtc-42	150	20	k.	k.	PROPN
ijtc-42	150	21	r.	r.	PROPN
ijtc-42	150	22	(	(	PUNCT
ijtc-42	150	23	2017	2017	NUM
ijtc-42	150	24	)	)	PUNCT
ijtc-42	150	25	.	.	PUNCT
ijtc-42	151	1	analisis	analisis	ADJ
ijtc-42	151	2	laporan	laporan	ADJ
ijtc-42	151	3	keuangan	keuangan	NOUN
ijtc-42	151	4	.	.	PUNCT
ijtc-42	152	1	in	in	ADP
ijtc-42	152	2	jakarta	jakarta	PROPN
ijtc-42	152	3	:	:	PUNCT
ijtc-42	152	4	salemba	salemba	PROPN
ijtc-42	152	5	empat	empat	PROPN
ijtc-42	152	6	(	(	PUNCT
ijtc-42	152	7	11th	11th	ADJ
ijtc-42	152	8	ed	ed	NOUN
ijtc-42	152	9	.	.	PUNCT
ijtc-42	152	10	)	)	PUNCT
ijtc-42	152	11	.	.	PUNCT
ijtc-42	153	1	sundvik	sundvik	PROPN
ijtc-42	153	2	,	,	PUNCT
ijtc-42	153	3	d.	d.	PROPN
ijtc-42	153	4	(	(	PUNCT
ijtc-42	153	5	2016	2016	NUM
ijtc-42	153	6	)	)	PUNCT
ijtc-42	153	7	.	.	PUNCT
ijtc-42	154	1	earnings	earning	NOUN
ijtc-42	154	2	management	management	NOUN
ijtc-42	154	3	around	around	ADP
ijtc-42	154	4	swedish	swedish	ADJ
ijtc-42	154	5	corporate	corporate	ADJ
ijtc-42	154	6	income	income	NOUN
ijtc-42	154	7	tax	tax	NOUN
ijtc-42	154	8	reforms	reform	NOUN
ijtc-42	154	9	.	.	PUNCT
ijtc-42	155	1	international	international	ADJ
ijtc-42	155	2	journal	journal	PROPN
ijtc-42	155	3	of	of	ADP
ijtc-42	155	4	accounting	accounting	NOUN
ijtc-42	155	5	,	,	PUNCT
ijtc-42	155	6	auditing	auditing	NOUN
ijtc-42	155	7	and	and	CCONJ
ijtc-42	155	8	performance	performance	NOUN
ijtc-42	155	9	evaluation	evaluation	NOUN
ijtc-42	155	10	,	,	PUNCT
ijtc-42	155	11	12(3	12(3	NUM
ijtc-42	155	12	)	)	PUNCT
ijtc-42	155	13	,	,	PUNCT
ijtc-42	155	14	261	261	NUM
ijtc-42	155	15	.	.	PUNCT
ijtc-42	156	1	https://doi.org/10.1504/ijaape.2016.077892	https://doi.org/10.1504/ijaape.2016.077892	PROPN
ijtc-42	156	2	surya	surya	PROPN
ijtc-42	156	3	,	,	PUNCT
ijtc-42	156	4	s.	s.	PROPN
ijtc-42	156	5	,	,	PUNCT
ijtc-42	156	6	ruliana	ruliana	PROPN
ijtc-42	156	7	,	,	PUNCT
ijtc-42	156	8	r.	r.	PROPN
ijtc-42	156	9	,	,	PUNCT
ijtc-42	156	10	&	&	CCONJ
ijtc-42	156	11	soetama	soetama	PROPN
ijtc-42	156	12	,	,	PUNCT
ijtc-42	156	13	d.	d.	PROPN
ijtc-42	156	14	r.	r.	PROPN
ijtc-42	156	15	(	(	PUNCT
ijtc-42	156	16	2017	2017	NUM
ijtc-42	156	17	)	)	PUNCT
ijtc-42	156	18	.	.	PUNCT
ijtc-42	157	1	pengaruh	pengaruh	NOUN
ijtc-42	157	2	perputaran	perputaran	VERB
ijtc-42	157	3	kas	kas	PROPN
ijtc-42	157	4	dan	dan	PROPN
ijtc-42	157	5	perputaran	perputaran	PROPN
ijtc-42	157	6	persediaan	persediaan	PROPN
ijtc-42	157	7	terhadap	terhadap	PROPN
ijtc-42	157	8	profitabilitas	profitabilitas	PROPN
ijtc-42	157	9	.	.	PUNCT
ijtc-42	158	1	akuntabilitas	akuntabilita	NOUN
ijtc-42	158	2	,	,	PUNCT
ijtc-42	158	3	10(2	10(2	NUM
ijtc-42	158	4	)	)	PUNCT
ijtc-42	158	5	.	.	PUNCT
ijtc-42	159	1	https://doi.org/10.15408/akt.v10i2.6139	https://doi.org/10.15408/akt.v10i2.6139	PROPN
ijtc-42	159	2	wild	wild	PROPN
ijtc-42	159	3	,	,	PUNCT
ijtc-42	159	4	j.	j.	PROPN
ijtc-42	159	5	,	,	PUNCT
ijtc-42	159	6	subramanyam	subramanyam	PROPN
ijtc-42	159	7	,	,	PUNCT
ijtc-42	159	8	k.	k.	PROPN
ijtc-42	159	9	r.	r.	PROPN
ijtc-42	159	10	,	,	PUNCT
ijtc-42	159	11	&	&	CCONJ
ijtc-42	159	12	halsey	halsey	PROPN
ijtc-42	159	13	,	,	PUNCT
ijtc-42	159	14	r.	r.	PROPN
ijtc-42	159	15	f.	f.	PROPN
ijtc-42	159	16	(	(	PUNCT
ijtc-42	159	17	2005	2005	NUM
ijtc-42	159	18	)	)	PUNCT
ijtc-42	159	19	.	.	PUNCT
ijtc-42	160	1	analisis	analisis	ADJ
ijtc-42	160	2	laporan	laporan	ADJ
ijtc-42	160	3	keuangan	keuangan	NOUN
ijtc-42	160	4	.	.	PUNCT
ijtc-42	161	1	in	in	ADP
ijtc-42	161	2	yanivi	yanivi	PROPN
ijtc-42	161	3	&	&	CCONJ
ijtc-42	161	4	nurwahyu	nurwahyu	PROPN
ijtc-42	161	5	(	(	PUNCT
ijtc-42	161	6	eds	ed	NOUN
ijtc-42	161	7	.	.	PUNCT
ijtc-42	161	8	)	)	PUNCT
ijtc-42	161	9	,	,	PUNCT
ijtc-42	161	10	jakarta	jakarta	PROPN
ijtc-42	161	11	:	:	PUNCT
ijtc-42	161	12	salemba	salemba	PROPN
ijtc-42	161	13	empat	empat	PROPN
ijtc-42	161	14	(	(	PUNCT
ijtc-42	161	15	8th	8th	ADJ
ijtc-42	161	16	ed	ed	NOUN
ijtc-42	161	17	.	.	PUNCT
ijtc-42	161	18	)	)	PUNCT
ijtc-42	161	19	.	.	PUNCT
ijtc-42	162	1	jakarta	jakarta	PROPN
ijtc-42	162	2	:	:	PUNCT
ijtc-42	162	3	salemba	salemba	PROPN
ijtc-42	162	4	empat	empat	PROPN
ijtc-42	162	5	.	.	PUNCT
ijtc-42	163	1	42	42	NUM
ijtc-42	163	2	|	|	ADV
ijtc-42	163	3	ilomata	ilomata	PROPN
ijtc-42	163	4	international	international	ADJ
ijtc-42	163	5	journal	journal	NOUN
ijtc-42	163	6	of	of	ADP
ijtc-42	163	7	tax	tax	PROPN
ijtc-42	163	8	&	&	CCONJ
ijtc-42	163	9	accounting	accounting	PROPN
ijtc-42	163	10	vol	vol	NOUN
ijtc-42	163	11	.	.	PROPN
ijtc-42	163	12	1	1	NUM
ijtc-42	163	13	no	no	NOUN
ijtc-42	163	14	.	.	NOUN
ijtc-42	163	15	1	1	NUM
ijtc-42	163	16	oct	oct	PROPN
ijtc-42	163	17	2019	2019	NUM
ijtc-42	163	18	abstract	abstract	ADJ
ijtc-42	163	19	introduction	introduction	NOUN
ijtc-42	163	20	method	method	NOUN
ijtc-42	163	21	result	result	NOUN
ijtc-42	163	22	and	and	CCONJ
ijtc-42	163	23	discussion	discussion	NOUN
ijtc-42	163	24	conclusion	conclusion	NOUN
ijtc-42	163	25	reference	reference	NOUN