id	sid	tid	token	lemma	pos
ijtc-561	1	1	the	the	DET
ijtc-561	1	2	illomata	illomata	PROPN
ijtc-561	1	3	international	international	PROPN
ijtc-561	1	4	journal	journal	PROPN
ijtc-561	1	5	of	of	ADP
ijtc-561	1	6	management	management	NOUN
ijtc-561	1	7	ilomata	ilomata	PROPN
ijtc-561	1	8	international	international	ADJ
ijtc-561	1	9	journal	journal	NOUN
ijtc-561	1	10	of	of	ADP
ijtc-561	1	11	tax	tax	PROPN
ijtc-561	1	12	&	&	CCONJ
ijtc-561	1	13	accounting	account	VERB
ijtc-561	1	14	p	p	PROPN
ijtc-561	1	15	-	-	PUNCT
ijtc-561	1	16	issn	issn	NOUN
ijtc-561	1	17	:	:	PUNCT
ijtc-561	1	18	2714	2714	NUM
ijtc-561	1	19	-	-	SYM
ijtc-561	1	20	9838	9838	NUM
ijtc-561	1	21	;	;	PUNCT
ijtc-561	1	22	e	e	X
ijtc-561	1	23	-	-	PUNCT
ijtc-561	1	24	issn	issn	NOUN
ijtc-561	1	25	:	:	PUNCT
ijtc-561	1	26	2714	2714	NUM
ijtc-561	1	27	-	-	SYM
ijtc-561	1	28	9846	9846	NUM
ijtc-561	1	29	volume	volume	NOUN
ijtc-561	1	30	3	3	NUM
ijtc-561	1	31	,	,	PUNCT
ijtc-561	1	32	issue	issue	NOUN
ijtc-561	1	33	4	4	NUM
ijtc-561	1	34	october	october	PROPN
ijtc-561	1	35	2022	2022	NUM
ijtc-561	1	36	page	page	NOUN
ijtc-561	2	1	no	no	NOUN
ijtc-561	2	2	.	.	NOUN
ijtc-561	2	3	397	397	NUM
ijtc-561	2	4	-	-	SYM
ijtc-561	2	5	407	407	NUM
ijtc-561	2	6	397|	397|	NUM
ijtc-561	2	7	ilomata	ilomata	NOUN
ijtc-561	2	8	international	international	ADJ
ijtc-561	2	9	journal	journal	NOUN
ijtc-561	2	10	of	of	ADP
ijtc-561	2	11	tax	tax	PROPN
ijtc-561	2	12	&	&	CCONJ
ijtc-561	2	13	accounting	account	VERB
ijtc-561	2	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-561	2	15	biological	biological	ADJ
ijtc-561	2	16	asset	asset	NOUN
ijtc-561	2	17	disclosure	disclosure	NOUN
ijtc-561	2	18	in	in	ADP
ijtc-561	2	19	indonesia	indonesia	PROPN
ijtc-561	2	20	aminah1	aminah1	PROPN
ijtc-561	2	21	,	,	PUNCT
ijtc-561	2	22	djoko	djoko	PROPN
ijtc-561	2	23	suhardjanto2	suhardjanto2	PROPN
ijtc-561	2	24	,	,	PUNCT
ijtc-561	2	25	rahmawati3	rahmawati3	PROPN
ijtc-561	2	26	,	,	PUNCT
ijtc-561	2	27	jaka	jaka	PROPN
ijtc-561	2	28	winarna4	winarna4	PROPN
ijtc-561	2	29	,	,	PUNCT
ijtc-561	2	30	dea	dea	PROPN
ijtc-561	2	31	oktaviana5	oktaviana5	PROPN
ijtc-561	2	32	15	15	NUM
ijtc-561	2	33	university	university	PROPN
ijtc-561	2	34	of	of	ADP
ijtc-561	2	35	bandar	bandar	PROPN
ijtc-561	2	36	lampung	lampung	PROPN
ijtc-561	2	37	,	,	PUNCT
ijtc-561	2	38	indonesia	indonesia	PROPN
ijtc-561	2	39	234	234	NUM
ijtc-561	2	40	sebelas	sebelas	PROPN
ijtc-561	2	41	maret	maret	PROPN
ijtc-561	2	42	university	university	PROPN
ijtc-561	2	43	surakarta	surakarta	NOUN
ijtc-561	2	44	,	,	PUNCT
ijtc-561	2	45	central	central	PROPN
ijtc-561	2	46	java	java	PROPN
ijtc-561	2	47	indonesia	indonesia	PROPN
ijtc-561	2	48	correspondent	correspondent	NOUN
ijtc-561	2	49	:	:	PUNCT
ijtc-561	2	50	aminah@ubl.ac.id1	aminah@ubl.ac.id1	ADV
ijtc-561	2	51	received	receive	VERB
ijtc-561	2	52	:	:	PUNCT
ijtc-561	2	53	july	july	PROPN
ijtc-561	2	54	30	30	NUM
ijtc-561	2	55	,	,	PUNCT
ijtc-561	2	56	2022	2022	NUM
ijtc-561	2	57	accepted	accept	VERB
ijtc-561	2	58	:	:	PUNCT
ijtc-561	2	59	october	october	PROPN
ijtc-561	2	60	10	10	NUM
ijtc-561	2	61	,	,	PUNCT
ijtc-561	2	62	2022	2022	NUM
ijtc-561	2	63	published	publish	VERB
ijtc-561	2	64	:	:	PUNCT
ijtc-561	2	65	october	october	PROPN
ijtc-561	2	66	31	31	NUM
ijtc-561	2	67	,	,	PUNCT
ijtc-561	2	68	2022	2022	NUM
ijtc-561	2	69	citation	citation	NOUN
ijtc-561	2	70	:	:	PUNCT
ijtc-561	3	1	aminah	aminah	PROPN
ijtc-561	3	2	.	.	PROPN
ijtc-561	3	3	,	,	PUNCT
ijtc-561	3	4	suhardjanto	suhardjanto	PROPN
ijtc-561	3	5	,	,	PUNCT
ijtc-561	3	6	d.	d.	PROPN
ijtc-561	3	7	,	,	PUNCT
ijtc-561	3	8	rahmawati	rahmawati	PROPN
ijtc-561	3	9	,	,	PUNCT
ijtc-561	3	10	winarna	winarna	NOUN
ijtc-561	3	11	,	,	PUNCT
ijtc-561	3	12	j.	j.	PROPN
ijtc-561	3	13	,	,	PUNCT
ijtc-561	3	14	oktaviana	oktaviana	PROPN
ijtc-561	3	15	,	,	PUNCT
ijtc-561	3	16	d.(2022	d.(2022	PROPN
ijtc-561	3	17	)	)	PUNCT
ijtc-561	3	18	.	.	PUNCT
ijtc-561	4	1	biological	biological	ADJ
ijtc-561	4	2	asset	asset	NOUN
ijtc-561	4	3	disclosure	disclosure	NOUN
ijtc-561	4	4	in	in	ADP
ijtc-561	4	5	indonesia	indonesia	PROPN
ijtc-561	4	6	.	.	PUNCT
ijtc-561	5	1	ilomata	ilomata	PROPN
ijtc-561	5	2	international	international	ADJ
ijtc-561	5	3	journal	journal	NOUN
ijtc-561	5	4	of	of	ADP
ijtc-561	5	5	tax	tax	NOUN
ijtc-561	5	6	and	and	CCONJ
ijtc-561	5	7	accounting	accounting	NOUN
ijtc-561	5	8	,	,	PUNCT
ijtc-561	5	9	3(4	3(4	NUM
ijtc-561	5	10	)	)	PUNCT
ijtc-561	5	11	,	,	PUNCT
ijtc-561	5	12	397	397	NUM
ijtc-561	5	13	-	-	SYM
ijtc-561	5	14	407	407	NUM
ijtc-561	5	15	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	NOUN
ijtc-561	5	16	abstract	abstract	NOUN
ijtc-561	5	17	:	:	PUNCT
ijtc-561	5	18	the	the	DET
ijtc-561	5	19	development	development	NOUN
ijtc-561	5	20	of	of	ADP
ijtc-561	5	21	companies	company	NOUN
ijtc-561	5	22	in	in	ADP
ijtc-561	5	23	the	the	DET
ijtc-561	5	24	agricultural	agricultural	ADJ
ijtc-561	5	25	sector	sector	NOUN
ijtc-561	5	26	is	be	AUX
ijtc-561	5	27	supported	support	VERB
ijtc-561	5	28	by	by	ADP
ijtc-561	5	29	the	the	DET
ijtc-561	5	30	availability	availability	NOUN
ijtc-561	5	31	of	of	ADP
ijtc-561	5	32	information	information	NOUN
ijtc-561	5	33	,	,	PUNCT
ijtc-561	5	34	which	which	PRON
ijtc-561	5	35	is	be	AUX
ijtc-561	5	36	also	also	ADV
ijtc-561	5	37	a	a	DET
ijtc-561	5	38	consideration	consideration	NOUN
ijtc-561	5	39	for	for	ADP
ijtc-561	5	40	decisionmaking	decisionmake	VERB
ijtc-561	5	41	by	by	ADP
ijtc-561	5	42	company	company	NOUN
ijtc-561	5	43	owners	owner	NOUN
ijtc-561	5	44	or	or	CCONJ
ijtc-561	5	45	company	company	NOUN
ijtc-561	5	46	management	management	NOUN
ijtc-561	5	47	.	.	PUNCT
ijtc-561	6	1	as	as	ADP
ijtc-561	6	2	a	a	DET
ijtc-561	6	3	result	result	NOUN
ijtc-561	6	4	,	,	PUNCT
ijtc-561	6	5	the	the	DET
ijtc-561	6	6	company	company	NOUN
ijtc-561	6	7	's	's	PART
ijtc-561	6	8	annual	annual	ADJ
ijtc-561	6	9	report	report	NOUN
ijtc-561	6	10	must	must	AUX
ijtc-561	6	11	include	include	VERB
ijtc-561	6	12	as	as	ADV
ijtc-561	6	13	much	much	ADJ
ijtc-561	6	14	information	information	NOUN
ijtc-561	6	15	as	as	ADP
ijtc-561	6	16	possible	possible	ADJ
ijtc-561	6	17	.	.	PUNCT
ijtc-561	7	1	agricultural	agricultural	ADJ
ijtc-561	7	2	companies	company	NOUN
ijtc-561	7	3	are	be	AUX
ijtc-561	7	4	required	require	VERB
ijtc-561	7	5	to	to	PART
ijtc-561	7	6	disclose	disclose	VERB
ijtc-561	7	7	their	their	PRON
ijtc-561	7	8	biological	biological	ADJ
ijtc-561	7	9	assets	asset	NOUN
ijtc-561	7	10	under	under	ADP
ijtc-561	7	11	psak	psak	PROPN
ijtc-561	7	12	69	69	NUM
ijtc-561	7	13	.	.	PUNCT
ijtc-561	8	1	however	however	ADV
ijtc-561	8	2	,	,	PUNCT
ijtc-561	8	3	many	many	ADJ
ijtc-561	8	4	agricultural	agricultural	ADJ
ijtc-561	8	5	companies	company	NOUN
ijtc-561	8	6	have	have	AUX
ijtc-561	8	7	not	not	PART
ijtc-561	8	8	fully	fully	ADV
ijtc-561	8	9	disclosed	disclose	VERB
ijtc-561	8	10	their	their	PRON
ijtc-561	8	11	biological	biological	ADJ
ijtc-561	8	12	assets	asset	NOUN
ijtc-561	8	13	.	.	PUNCT
ijtc-561	9	1	the	the	DET
ijtc-561	9	2	focus	focus	NOUN
ijtc-561	9	3	of	of	ADP
ijtc-561	9	4	the	the	DET
ijtc-561	9	5	research	research	NOUN
ijtc-561	9	6	is	be	AUX
ijtc-561	9	7	to	to	PART
ijtc-561	9	8	observe	observe	VERB
ijtc-561	9	9	how	how	SCONJ
ijtc-561	9	10	biological	biological	ADJ
ijtc-561	9	11	assets	asset	NOUN
ijtc-561	9	12	,	,	PUNCT
ijtc-561	9	13	company	company	NOUN
ijtc-561	9	14	growth	growth	NOUN
ijtc-561	9	15	,	,	PUNCT
ijtc-561	9	16	auditor	auditor	NOUN
ijtc-561	9	17	type	type	NOUN
ijtc-561	9	18	,	,	PUNCT
ijtc-561	9	19	and	and	CCONJ
ijtc-561	9	20	public	public	ADJ
ijtc-561	9	21	ownership	ownership	NOUN
ijtc-561	9	22	influence	influence	NOUN
ijtc-561	9	23	biological	biological	ADJ
ijtc-561	9	24	assets	asset	NOUN
ijtc-561	9	25	disclosure	disclosure	NOUN
ijtc-561	9	26	.	.	PUNCT
ijtc-561	10	1	plantation	plantation	NOUN
ijtc-561	10	2	&	&	CCONJ
ijtc-561	10	3	crops	crop	NOUN
ijtc-561	10	4	companies	company	NOUN
ijtc-561	10	5	listed	list	VERB
ijtc-561	10	6	on	on	ADP
ijtc-561	10	7	the	the	DET
ijtc-561	10	8	indonesia	indonesia	PROPN
ijtc-561	10	9	stock	stock	PROPN
ijtc-561	10	10	exchange	exchange	PROPN
ijtc-561	10	11	(	(	PUNCT
ijtc-561	10	12	idx	idx	PROPN
ijtc-561	10	13	)	)	PUNCT
ijtc-561	10	14	are	be	AUX
ijtc-561	10	15	the	the	DET
ijtc-561	10	16	population	population	NOUN
ijtc-561	10	17	for	for	ADP
ijtc-561	10	18	this	this	DET
ijtc-561	10	19	study	study	NOUN
ijtc-561	10	20	,	,	PUNCT
ijtc-561	10	21	with	with	ADP
ijtc-561	10	22	a	a	DET
ijtc-561	10	23	total	total	NOUN
ijtc-561	10	24	of	of	ADP
ijtc-561	10	25	25	25	NUM
ijtc-561	10	26	entities	entity	NOUN
ijtc-561	10	27	.	.	PUNCT
ijtc-561	11	1	13	13	NUM
ijtc-561	11	2	out	out	ADP
ijtc-561	11	3	of	of	ADP
ijtc-561	11	4	25	25	NUM
ijtc-561	11	5	companies	company	NOUN
ijtc-561	11	6	became	become	VERB
ijtc-561	11	7	the	the	DET
ijtc-561	11	8	research	research	NOUN
ijtc-561	11	9	sample	sample	NOUN
ijtc-561	11	10	taken	take	VERB
ijtc-561	11	11	using	use	VERB
ijtc-561	11	12	a	a	DET
ijtc-561	11	13	purposive	purposive	ADJ
ijtc-561	11	14	sampling	sampling	NOUN
ijtc-561	11	15	method	method	NOUN
ijtc-561	11	16	.	.	PUNCT
ijtc-561	12	1	the	the	DET
ijtc-561	12	2	research	research	NOUN
ijtc-561	12	3	technique	technique	NOUN
ijtc-561	12	4	uses	use	VERB
ijtc-561	12	5	panel	panel	NOUN
ijtc-561	12	6	data	datum	NOUN
ijtc-561	12	7	regression	regression	NOUN
ijtc-561	12	8	in	in	ADP
ijtc-561	12	9	eviews	eviews	PROPN
ijtc-561	12	10	10	10	NUM
ijtc-561	12	11	.	.	PUNCT
ijtc-561	13	1	the	the	DET
ijtc-561	13	2	findings	finding	NOUN
ijtc-561	13	3	of	of	ADP
ijtc-561	13	4	this	this	DET
ijtc-561	13	5	study	study	NOUN
ijtc-561	13	6	are	be	AUX
ijtc-561	13	7	biological	biological	ADJ
ijtc-561	13	8	assets	asset	NOUN
ijtc-561	13	9	intensity	intensity	NOUN
ijtc-561	13	10	and	and	CCONJ
ijtc-561	13	11	auditor	auditor	NOUN
ijtc-561	13	12	type	type	NOUN
ijtc-561	13	13	have	have	VERB
ijtc-561	13	14	a	a	DET
ijtc-561	13	15	significant	significant	ADJ
ijtc-561	13	16	positive	positive	ADJ
ijtc-561	13	17	impact	impact	NOUN
ijtc-561	13	18	on	on	ADP
ijtc-561	13	19	biological	biological	ADJ
ijtc-561	13	20	assets	asset	NOUN
ijtc-561	13	21	disclosure	disclosure	NOUN
ijtc-561	13	22	.	.	PUNCT
ijtc-561	14	1	company	company	NOUN
ijtc-561	14	2	growth	growth	NOUN
ijtc-561	14	3	has	have	VERB
ijtc-561	14	4	an	an	DET
ijtc-561	14	5	insignificant	insignificant	ADJ
ijtc-561	14	6	positive	positive	ADJ
ijtc-561	14	7	effect	effect	NOUN
ijtc-561	14	8	on	on	ADP
ijtc-561	14	9	the	the	DET
ijtc-561	14	10	disclosure	disclosure	NOUN
ijtc-561	14	11	of	of	ADP
ijtc-561	14	12	biological	biological	ADJ
ijtc-561	14	13	assets	asset	NOUN
ijtc-561	14	14	,	,	PUNCT
ijtc-561	14	15	public	public	ADJ
ijtc-561	14	16	ownership	ownership	NOUN
ijtc-561	14	17	has	have	VERB
ijtc-561	14	18	an	an	DET
ijtc-561	14	19	insignificant	insignificant	ADJ
ijtc-561	14	20	negative	negative	ADJ
ijtc-561	14	21	effect	effect	NOUN
ijtc-561	14	22	on	on	ADP
ijtc-561	14	23	the	the	DET
ijtc-561	14	24	disclosure	disclosure	NOUN
ijtc-561	14	25	of	of	ADP
ijtc-561	14	26	biological	biological	ADJ
ijtc-561	14	27	assets	asset	NOUN
ijtc-561	14	28	.	.	PUNCT
ijtc-561	15	1	keywords	keyword	NOUN
ijtc-561	15	2	:	:	PUNCT
ijtc-561	15	3	biological	biological	ADJ
ijtc-561	15	4	assets	asset	NOUN
ijtc-561	15	5	;	;	PUNCT
ijtc-561	15	6	auditor	auditor	NOUN
ijtc-561	15	7	type	type	NOUN
ijtc-561	15	8	;	;	PUNCT
ijtc-561	15	9	growth	growth	NOUN
ijtc-561	15	10	;	;	PUNCT
ijtc-561	15	11	public	public	ADJ
ijtc-561	15	12	ownership	ownership	NOUN
ijtc-561	15	13	;	;	PUNCT
ijtc-561	15	14	psak	psak	PROPN
ijtc-561	15	15	69	69	NUM
ijtc-561	15	16	.	.	PUNCT
ijtc-561	16	1	this	this	PRON
ijtc-561	16	2	is	be	AUX
ijtc-561	16	3	an	an	DET
ijtc-561	16	4	open	open	ADJ
ijtc-561	16	5	access	access	NOUN
ijtc-561	16	6	article	article	NOUN
ijtc-561	16	7	under	under	ADP
ijtc-561	16	8	the	the	DET
ijtc-561	16	9	cc	cc	NOUN
ijtc-561	16	10	-	-	PUNCT
ijtc-561	16	11	by	by	ADP
ijtc-561	16	12	4.0	4.0	NUM
ijtc-561	16	13	license	license	NOUN
ijtc-561	16	14	.	.	PUNCT
ijtc-561	17	1	introduction	introduction	NOUN
ijtc-561	17	2	the	the	DET
ijtc-561	17	3	agricultural	agricultural	ADJ
ijtc-561	17	4	sector	sector	NOUN
ijtc-561	17	5	is	be	AUX
ijtc-561	17	6	one	one	NUM
ijtc-561	17	7	of	of	ADP
ijtc-561	17	8	the	the	DET
ijtc-561	17	9	foundations	foundation	NOUN
ijtc-561	17	10	of	of	ADP
ijtc-561	17	11	national	national	ADJ
ijtc-561	17	12	economic	economic	ADJ
ijtc-561	17	13	growth	growth	NOUN
ijtc-561	17	14	.	.	PUNCT
ijtc-561	18	1	it	it	PRON
ijtc-561	18	2	is	be	AUX
ijtc-561	18	3	increasingly	increasingly	ADV
ijtc-561	18	4	important	important	ADJ
ijtc-561	18	5	and	and	CCONJ
ijtc-561	18	6	strategic	strategic	ADJ
ijtc-561	18	7	,	,	PUNCT
ijtc-561	18	8	marked	mark	VERB
ijtc-561	18	9	by	by	ADP
ijtc-561	18	10	an	an	DET
ijtc-561	18	11	increasing	increase	VERB
ijtc-561	18	12	contribution	contribution	NOUN
ijtc-561	18	13	to	to	ADP
ijtc-561	18	14	gdp	gdp	NOUN
ijtc-561	18	15	(	(	PUNCT
ijtc-561	18	16	khairiyakh	khairiyakh	PROPN
ijtc-561	18	17	et	et	PROPN
ijtc-561	18	18	al	al	PROPN
ijtc-561	18	19	.	.	PROPN
ijtc-561	18	20	,	,	PUNCT
ijtc-561	18	21	2016	2016	NUM
ijtc-561	18	22	;	;	PUNCT
ijtc-561	18	23	nasrun	nasrun	NOUN
ijtc-561	18	24	et	et	PROPN
ijtc-561	18	25	al	al	PROPN
ijtc-561	18	26	.	.	PROPN
ijtc-561	18	27	,	,	PUNCT
ijtc-561	18	28	2020	2020	NUM
ijtc-561	18	29	;	;	PUNCT
ijtc-561	18	30	widada	widada	PROPN
ijtc-561	18	31	et	et	PROPN
ijtc-561	18	32	al	al	PROPN
ijtc-561	18	33	.	.	PROPN
ijtc-561	18	34	,	,	PUNCT
ijtc-561	18	35	2020	2020	NUM
ijtc-561	18	36	)	)	PUNCT
ijtc-561	18	37	.	.	PUNCT
ijtc-561	19	1	based	base	VERB
ijtc-561	19	2	on	on	ADP
ijtc-561	19	3	data	datum	NOUN
ijtc-561	19	4	from	from	ADP
ijtc-561	19	5	agricultural	agricultural	ADJ
ijtc-561	19	6	indicators	indicator	NOUN
ijtc-561	19	7	2020	2020	NUM
ijtc-561	19	8	,	,	PUNCT
ijtc-561	19	9	the	the	DET
ijtc-561	19	10	agricultural	agricultural	ADJ
ijtc-561	19	11	sector	sector	NOUN
ijtc-561	19	12	contributed	contribute	VERB
ijtc-561	19	13	13.70	13.70	NUM
ijtc-561	19	14	%	%	NOUN
ijtc-561	19	15	to	to	ADP
ijtc-561	19	16	the	the	DET
ijtc-561	19	17	total	total	ADJ
ijtc-561	19	18	gross	gross	ADJ
ijtc-561	19	19	domestic	domestic	ADJ
ijtc-561	19	20	product	product	NOUN
ijtc-561	19	21	(	(	PUNCT
ijtc-561	19	22	gdp	gdp	NOUN
ijtc-561	19	23	)	)	PUNCT
ijtc-561	19	24	,	,	PUNCT
ijtc-561	19	25	an	an	DET
ijtc-561	19	26	increase	increase	NOUN
ijtc-561	19	27	of	of	ADP
ijtc-561	19	28	0.99	0.99	NUM
ijtc-561	19	29	%	%	NOUN
ijtc-561	19	30	from	from	ADP
ijtc-561	19	31	the	the	DET
ijtc-561	19	32	previous	previous	ADJ
ijtc-561	19	33	year	year	NOUN
ijtc-561	19	34	.	.	PUNCT
ijtc-561	20	1	agricultural	agricultural	ADJ
ijtc-561	20	2	companies	company	NOUN
ijtc-561	20	3	(	(	PUNCT
ijtc-561	20	4	plantation	plantation	NOUN
ijtc-561	20	5	)	)	PUNCT
ijtc-561	20	6	are	be	AUX
ijtc-561	20	7	a	a	DET
ijtc-561	20	8	combination	combination	NOUN
ijtc-561	20	9	of	of	ADP
ijtc-561	20	10	labor	labor	NOUN
ijtc-561	20	11	,	,	PUNCT
ijtc-561	20	12	land	land	NOUN
ijtc-561	20	13	,	,	PUNCT
ijtc-561	20	14	and	and	CCONJ
ijtc-561	20	15	animals	animal	NOUN
ijtc-561	20	16	,	,	PUNCT
ijtc-561	20	17	which	which	PRON
ijtc-561	20	18	play	play	VERB
ijtc-561	20	19	a	a	DET
ijtc-561	20	20	role	role	NOUN
ijtc-561	20	21	in	in	ADP
ijtc-561	20	22	increasing	increase	VERB
ijtc-561	20	23	agricultural	agricultural	ADJ
ijtc-561	20	24	productivity	productivity	NOUN
ijtc-561	20	25	as	as	ADP
ijtc-561	20	26	a	a	DET
ijtc-561	20	27	source	source	NOUN
ijtc-561	20	28	of	of	ADP
ijtc-561	20	29	income	income	NOUN
ijtc-561	20	30	,	,	PUNCT
ijtc-561	20	31	comply	comply	ADJ
ijtc-561	20	32	food	food	NOUN
ijtc-561	20	33	and	and	CCONJ
ijtc-561	20	34	industry	industry	NOUN
ijtc-561	20	35	demand	demand	NOUN
ijtc-561	20	36	,	,	PUNCT
ijtc-561	20	37	encouraging	encourage	VERB
ijtc-561	20	38	exports	export	NOUN
ijtc-561	20	39	,	,	PUNCT
ijtc-561	20	40	and	and	CCONJ
ijtc-561	20	41	providing	provide	VERB
ijtc-561	20	42	wide	wide	ADJ
ijtc-561	20	43	employment	employment	NOUN
ijtc-561	20	44	opportunities	opportunity	NOUN
ijtc-561	20	45	(	(	PUNCT
ijtc-561	20	46	arham	arham	NOUN
ijtc-561	20	47	et	et	PROPN
ijtc-561	20	48	al	al	PROPN
ijtc-561	20	49	.	.	PROPN
ijtc-561	20	50	,	,	PUNCT
ijtc-561	20	51	2020	2020	NUM
ijtc-561	20	52	;	;	PUNCT
ijtc-561	20	53	bashir	bashir	PROPN
ijtc-561	20	54	et	et	PROPN
ijtc-561	20	55	al	al	PROPN
ijtc-561	20	56	.	.	PROPN
ijtc-561	20	57	,	,	PUNCT
ijtc-561	20	58	2019	2019	NUM
ijtc-561	20	59	;	;	PUNCT
ijtc-561	20	60	bohušová	bohušová	PROPN
ijtc-561	20	61	&	&	CCONJ
ijtc-561	20	62	svoboda	svoboda	PROPN
ijtc-561	20	63	,	,	PUNCT
ijtc-561	20	64	2016	2016	NUM
ijtc-561	20	65	)	)	PUNCT
ijtc-561	20	66	.	.	PUNCT
ijtc-561	21	1	the	the	DET
ijtc-561	21	2	availability	availability	NOUN
ijtc-561	21	3	of	of	ADP
ijtc-561	21	4	information	information	NOUN
ijtc-561	21	5	must	must	AUX
ijtc-561	21	6	be	be	AUX
ijtc-561	21	7	fully	fully	ADV
ijtc-561	21	8	contained	contain	VERB
ijtc-561	21	9	in	in	ADP
ijtc-561	21	10	the	the	DET
ijtc-561	21	11	company	company	NOUN
ijtc-561	21	12	's	's	PART
ijtc-561	21	13	annual	annual	ADJ
ijtc-561	21	14	report	report	NOUN
ijtc-561	21	15	to	to	PART
ijtc-561	21	16	support	support	VERB
ijtc-561	21	17	the	the	DET
ijtc-561	21	18	company	company	NOUN
ijtc-561	21	19	's	's	PART
ijtc-561	21	20	growth	growth	NOUN
ijtc-561	21	21	in	in	ADP
ijtc-561	21	22	the	the	DET
ijtc-561	21	23	agricultural	agricultural	ADJ
ijtc-561	21	24	sector	sector	NOUN
ijtc-561	21	25	(	(	PUNCT
ijtc-561	21	26	arvidsson	arvidsson	NOUN
ijtc-561	21	27	,	,	PUNCT
ijtc-561	21	28	2011	2011	NUM
ijtc-561	21	29	;	;	PUNCT
ijtc-561	21	30	d.	d.	PROPN
ijtc-561	21	31	kurniawati	kurniawati	PROPN
ijtc-561	21	32	&	&	CCONJ
ijtc-561	21	33	yuliando	yuliando	PROPN
ijtc-561	21	34	,	,	PUNCT
ijtc-561	21	35	2015	2015	NUM
ijtc-561	21	36	;	;	PUNCT
ijtc-561	21	37	velasco	velasco	PROPN
ijtc-561	21	38	-	-	PUNCT
ijtc-561	21	39	muñoz	muñoz	PROPN
ijtc-561	21	40	et	et	PROPN
ijtc-561	21	41	al	al	PROPN
ijtc-561	21	42	.	.	PROPN
ijtc-561	21	43	,	,	PUNCT
ijtc-561	21	44	2021	2021	NUM
ijtc-561	21	45	)	)	PUNCT
ijtc-561	21	46	.	.	PUNCT
ijtc-561	22	1	financial	financial	ADJ
ijtc-561	22	2	reports	report	NOUN
ijtc-561	22	3	that	that	PRON
ijtc-561	22	4	provide	provide	VERB
ijtc-561	22	5	relevant	relevant	ADJ
ijtc-561	22	6	and	and	CCONJ
ijtc-561	22	7	extensive	extensive	ADJ
ijtc-561	22	8	information	information	NOUN
ijtc-561	22	9	mailto:aminah@ubl.ac.id	mailto:aminah@ubl.ac.id	NOUN
ijtc-561	22	10	https://doi.org/10.52728/ijtc.v4i1.434	https://doi.org/10.52728/ijtc.v4i1.434	PROPN
ijtc-561	22	11	biological	biological	ADJ
ijtc-561	22	12	asset	asset	NOUN
ijtc-561	22	13	disclosure	disclosure	NOUN
ijtc-561	22	14	in	in	ADP
ijtc-561	22	15	indonesia	indonesia	PROPN
ijtc-561	22	16	aminah	aminah	PROPN
ijtc-561	22	17	,	,	PUNCT
ijtc-561	22	18	suhardjanto	suhardjanto	PROPN
ijtc-561	22	19	,	,	PUNCT
ijtc-561	22	20	rahmawati	rahmawati	NOUN
ijtc-561	22	21	,	,	PUNCT
ijtc-561	22	22	winarna	winarna	NOUN
ijtc-561	22	23	,	,	PUNCT
ijtc-561	22	24	and	and	CCONJ
ijtc-561	22	25	oktaviana	oktaviana	PROPN
ijtc-561	22	26	398	398	NUM
ijtc-561	22	27	|	|	ADV
ijtc-561	22	28	ilomata	ilomata	PROPN
ijtc-561	22	29	international	international	ADJ
ijtc-561	22	30	journal	journal	NOUN
ijtc-561	22	31	of	of	ADP
ijtc-561	22	32	tax	tax	PROPN
ijtc-561	22	33	&	&	CCONJ
ijtc-561	22	34	accounting	account	VERB
ijtc-561	22	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	22	36	about	about	ADP
ijtc-561	22	37	financial	financial	ADJ
ijtc-561	22	38	status	status	NOUN
ijtc-561	22	39	,	,	PUNCT
ijtc-561	22	40	investment	investment	NOUN
ijtc-561	22	41	prospects	prospect	NOUN
ijtc-561	22	42	,	,	PUNCT
ijtc-561	22	43	company	company	NOUN
ijtc-561	22	44	value	value	NOUN
ijtc-561	22	45	,	,	PUNCT
ijtc-561	22	46	and	and	CCONJ
ijtc-561	22	47	risks	risk	NOUN
ijtc-561	22	48	can	can	AUX
ijtc-561	22	49	help	help	VERB
ijtc-561	22	50	companies	company	NOUN
ijtc-561	22	51	become	become	VERB
ijtc-561	22	52	more	more	ADV
ijtc-561	22	53	transparent	transparent	ADJ
ijtc-561	22	54	(	(	PUNCT
ijtc-561	22	55	mansoor	mansoor	PROPN
ijtc-561	22	56	,	,	PUNCT
ijtc-561	22	57	2021	2021	NUM
ijtc-561	22	58	;	;	PUNCT
ijtc-561	22	59	martini	martini	NOUN
ijtc-561	22	60	,	,	PUNCT
ijtc-561	22	61	2012	2012	NUM
ijtc-561	22	62	;	;	PUNCT
ijtc-561	22	63	prekazi	prekazi	NOUN
ijtc-561	22	64	,	,	PUNCT
ijtc-561	22	65	2022	2022	NUM
ijtc-561	22	66	)	)	PUNCT
ijtc-561	22	67	.	.	PUNCT
ijtc-561	23	1	psak	psak	NOUN
ijtc-561	23	2	69	69	NUM
ijtc-561	23	3	was	be	AUX
ijtc-561	23	4	approved	approve	VERB
ijtc-561	23	5	by	by	ADP
ijtc-561	23	6	dsak	dsak	PROPN
ijtc-561	23	7	iai	iai	PROPN
ijtc-561	23	8	on	on	ADP
ijtc-561	23	9	16	16	NUM
ijtc-561	23	10	december	december	PROPN
ijtc-561	23	11	2015	2015	NUM
ijtc-561	23	12	and	and	CCONJ
ijtc-561	23	13	adopted	adopt	VERB
ijtc-561	23	14	from	from	ADP
ijtc-561	23	15	international	international	ADJ
ijtc-561	23	16	accounting	accounting	NOUN
ijtc-561	23	17	standard	standard	NOUN
ijtc-561	23	18	(	(	PUNCT
ijtc-561	23	19	ias	ias	PROPN
ijtc-561	23	20	)	)	PUNCT
ijtc-561	23	21	41	41	NUM
ijtc-561	23	22	for	for	ADP
ijtc-561	23	23	agriculture	agriculture	NOUN
ijtc-561	23	24	,	,	PUNCT
ijtc-561	23	25	which	which	PRON
ijtc-561	23	26	was	be	AUX
ijtc-561	23	27	implemented	implement	VERB
ijtc-561	23	28	on	on	ADP
ijtc-561	23	29	1	1	NUM
ijtc-561	23	30	january	january	PROPN
ijtc-561	23	31	2018	2018	NUM
ijtc-561	23	32	.	.	PUNCT
ijtc-561	24	1	psak	psak	NOUN
ijtc-561	24	2	69	69	NUM
ijtc-561	24	3	requires	require	VERB
ijtc-561	24	4	companies	company	NOUN
ijtc-561	24	5	to	to	PART
ijtc-561	24	6	disclose	disclose	VERB
ijtc-561	24	7	their	their	PRON
ijtc-561	24	8	biological	biological	ADJ
ijtc-561	24	9	assets	asset	NOUN
ijtc-561	24	10	.	.	PUNCT
ijtc-561	25	1	biological	biological	ADJ
ijtc-561	25	2	assets	asset	NOUN
ijtc-561	25	3	consist	consist	VERB
ijtc-561	25	4	of	of	ADP
ijtc-561	25	5	a	a	DET
ijtc-561	25	6	group	group	NOUN
ijtc-561	25	7	of	of	ADP
ijtc-561	25	8	biological	biological	ADJ
ijtc-561	25	9	assets	asset	NOUN
ijtc-561	25	10	,	,	PUNCT
ijtc-561	25	11	agricultural	agricultural	ADJ
ijtc-561	25	12	activities	activity	NOUN
ijtc-561	25	13	,	,	PUNCT
ijtc-561	25	14	as	as	ADV
ijtc-561	25	15	well	well	ADV
ijtc-561	25	16	as	as	ADP
ijtc-561	25	17	gains	gain	NOUN
ijtc-561	25	18	and	and	CCONJ
ijtc-561	25	19	losses	loss	NOUN
ijtc-561	25	20	from	from	ADP
ijtc-561	25	21	biological	biological	ADJ
ijtc-561	25	22	assets	asset	NOUN
ijtc-561	25	23	during	during	ADP
ijtc-561	25	24	the	the	DET
ijtc-561	25	25	period	period	NOUN
ijtc-561	25	26	(	(	PUNCT
ijtc-561	25	27	bozzolan	bozzolan	NOUN
ijtc-561	25	28	et	et	PROPN
ijtc-561	25	29	al	al	PROPN
ijtc-561	25	30	.	.	PROPN
ijtc-561	25	31	,	,	PUNCT
ijtc-561	25	32	2016	2016	NUM
ijtc-561	25	33	;	;	PUNCT
ijtc-561	25	34	herbohn	herbohn	PROPN
ijtc-561	25	35	&	&	CCONJ
ijtc-561	25	36	herbohn	herbohn	PROPN
ijtc-561	25	37	,	,	PUNCT
ijtc-561	25	38	2006	2006	NUM
ijtc-561	25	39	;	;	PUNCT
ijtc-561	25	40	h.	h.	PROPN
ijtc-561	25	41	kurniawati	kurniawati	PROPN
ijtc-561	25	42	,	,	PUNCT
ijtc-561	25	43	2013	2013	NUM
ijtc-561	25	44	)	)	PUNCT
ijtc-561	25	45	.	.	PUNCT
ijtc-561	26	1	the	the	DET
ijtc-561	26	2	entity	entity	NOUN
ijtc-561	26	3	also	also	ADV
ijtc-561	26	4	discloses	disclose	VERB
ijtc-561	26	5	the	the	DET
ijtc-561	26	6	difference	difference	NOUN
ijtc-561	26	7	between	between	ADP
ijtc-561	26	8	the	the	DET
ijtc-561	26	9	fair	fair	ADJ
ijtc-561	26	10	value	value	NOUN
ijtc-561	26	11	and	and	CCONJ
ijtc-561	26	12	cost	cost	NOUN
ijtc-561	26	13	of	of	ADP
ijtc-561	26	14	selling	sell	VERB
ijtc-561	26	15	agricultural	agricultural	ADJ
ijtc-561	26	16	products	product	NOUN
ijtc-561	26	17	in	in	ADP
ijtc-561	26	18	the	the	DET
ijtc-561	26	19	current	current	ADJ
ijtc-561	26	20	period	period	NOUN
ijtc-561	26	21	,	,	PUNCT
ijtc-561	26	22	the	the	DET
ijtc-561	26	23	location	location	NOUN
ijtc-561	26	24	and	and	CCONJ
ijtc-561	26	25	amount	amount	NOUN
ijtc-561	26	26	of	of	ADP
ijtc-561	26	27	recorded	recorded	ADJ
ijtc-561	26	28	biological	biological	ADJ
ijtc-561	26	29	assets	asset	NOUN
ijtc-561	26	30	,	,	PUNCT
ijtc-561	26	31	also	also	ADV
ijtc-561	26	32	biological	biological	ADJ
ijtc-561	26	33	asset	asset	NOUN
ijtc-561	26	34	adjustments	adjustment	NOUN
ijtc-561	26	35	.	.	PUNCT
ijtc-561	27	1	the	the	DET
ijtc-561	27	2	transformation	transformation	NOUN
ijtc-561	27	3	accounting	accounting	NOUN
ijtc-561	27	4	treatment	treatment	NOUN
ijtc-561	27	5	of	of	ADP
ijtc-561	27	6	biological	biological	ADJ
ijtc-561	27	7	assets	asset	NOUN
ijtc-561	27	8	using	use	VERB
ijtc-561	27	9	the	the	DET
ijtc-561	27	10	fair	fair	ADJ
ijtc-561	27	11	value	value	NOUN
ijtc-561	27	12	method	method	NOUN
ijtc-561	27	13	has	have	AUX
ijtc-561	27	14	become	become	VERB
ijtc-561	27	15	a	a	DET
ijtc-561	27	16	controversy	controversy	NOUN
ijtc-561	27	17	where	where	SCONJ
ijtc-561	27	18	according	accord	VERB
ijtc-561	27	19	to	to	ADP
ijtc-561	27	20	psak	psak	PROPN
ijtc-561	27	21	69	69	NUM
ijtc-561	27	22	,	,	PUNCT
ijtc-561	27	23	the	the	DET
ijtc-561	27	24	historical	historical	ADJ
ijtc-561	27	25	cost	cost	NOUN
ijtc-561	27	26	method	method	NOUN
ijtc-561	27	27	does	do	AUX
ijtc-561	27	28	not	not	PART
ijtc-561	27	29	reveal	reveal	VERB
ijtc-561	27	30	the	the	DET
ijtc-561	27	31	true	true	ADJ
ijtc-561	27	32	value	value	NOUN
ijtc-561	27	33	in	in	ADP
ijtc-561	27	34	the	the	DET
ijtc-561	27	35	financial	financial	ADJ
ijtc-561	27	36	statements	statement	NOUN
ijtc-561	27	37	because	because	SCONJ
ijtc-561	27	38	biological	biological	ADJ
ijtc-561	27	39	assets	asset	NOUN
ijtc-561	27	40	are	be	AUX
ijtc-561	27	41	recorded	record	VERB
ijtc-561	27	42	at	at	ADP
ijtc-561	27	43	the	the	DET
ijtc-561	27	44	costs	cost	NOUN
ijtc-561	27	45	incurred	incur	VERB
ijtc-561	27	46	.	.	PUNCT
ijtc-561	28	1	fair	fair	ADJ
ijtc-561	28	2	value	value	NOUN
ijtc-561	28	3	transformation	transformation	NOUN
ijtc-561	28	4	will	will	AUX
ijtc-561	28	5	result	result	VERB
ijtc-561	28	6	in	in	ADP
ijtc-561	28	7	various	various	ADJ
ijtc-561	28	8	valuation	valuation	NOUN
ijtc-561	28	9	methods	method	NOUN
ijtc-561	28	10	,	,	PUNCT
ijtc-561	28	11	and	and	CCONJ
ijtc-561	28	12	reduce	reduce	VERB
ijtc-561	28	13	the	the	DET
ijtc-561	28	14	quality	quality	NOUN
ijtc-561	28	15	of	of	ADP
ijtc-561	28	16	comparability	comparability	NOUN
ijtc-561	28	17	of	of	ADP
ijtc-561	28	18	financial	financial	ADJ
ijtc-561	28	19	statements	statement	NOUN
ijtc-561	28	20	(	(	PUNCT
ijtc-561	28	21	elad	elad	PROPN
ijtc-561	28	22	&	&	CCONJ
ijtc-561	28	23	herbohn	herbohn	PROPN
ijtc-561	28	24	,	,	PUNCT
ijtc-561	28	25	2011	2011	NUM
ijtc-561	28	26	;	;	PUNCT
ijtc-561	28	27	gonçalves	gonçalves	PROPN
ijtc-561	28	28	&	&	CCONJ
ijtc-561	28	29	lopes	lopes	PROPN
ijtc-561	28	30	,	,	PUNCT
ijtc-561	28	31	2014	2014	NUM
ijtc-561	28	32	;	;	PUNCT
ijtc-561	28	33	octisari	octisari	ADJ
ijtc-561	28	34	,	,	PUNCT
ijtc-561	28	35	2020	2020	NUM
ijtc-561	28	36	)	)	PUNCT
ijtc-561	28	37	.	.	PUNCT
ijtc-561	29	1	several	several	ADJ
ijtc-561	29	2	countries	country	NOUN
ijtc-561	29	3	that	that	PRON
ijtc-561	29	4	have	have	AUX
ijtc-561	29	5	implemented	implement	VERB
ijtc-561	29	6	ias	ias	PROPN
ijtc-561	29	7	41	41	NUM
ijtc-561	29	8	agriculture	agriculture	NOUN
ijtc-561	29	9	have	have	VERB
ijtc-561	29	10	difficulty	difficulty	NOUN
ijtc-561	29	11	in	in	ADP
ijtc-561	29	12	measuring	measure	VERB
ijtc-561	29	13	the	the	DET
ijtc-561	29	14	fair	fair	ADJ
ijtc-561	29	15	value	value	NOUN
ijtc-561	29	16	of	of	ADP
ijtc-561	29	17	some	some	DET
ijtc-561	29	18	biological	biological	ADJ
ijtc-561	29	19	assets	asset	NOUN
ijtc-561	29	20	,	,	PUNCT
ijtc-561	29	21	so	so	SCONJ
ijtc-561	29	22	it	it	PRON
ijtc-561	29	23	is	be	AUX
ijtc-561	29	24	n’t	not	PART
ijtc-561	29	25	worth	worth	ADJ
ijtc-561	29	26	the	the	DET
ijtc-561	29	27	benefits	benefit	NOUN
ijtc-561	29	28	received	receive	VERB
ijtc-561	29	29	(	(	PUNCT
ijtc-561	29	30	dewi	dewi	PROPN
ijtc-561	29	31	et	et	PROPN
ijtc-561	29	32	al	al	PROPN
ijtc-561	29	33	.	.	PROPN
ijtc-561	29	34	,	,	PUNCT
ijtc-561	29	35	2018	2018	NUM
ijtc-561	29	36	)	)	PUNCT
ijtc-561	29	37	.	.	PUNCT
ijtc-561	30	1	after	after	ADP
ijtc-561	30	2	examining	examine	VERB
ijtc-561	30	3	the	the	DET
ijtc-561	30	4	annual	annual	ADJ
ijtc-561	30	5	reports	report	NOUN
ijtc-561	30	6	of	of	ADP
ijtc-561	30	7	several	several	ADJ
ijtc-561	30	8	agricultural	agricultural	ADJ
ijtc-561	30	9	companies	company	NOUN
ijtc-561	30	10	listed	list	VERB
ijtc-561	30	11	on	on	ADP
ijtc-561	30	12	the	the	DET
ijtc-561	30	13	indonesia	indonesia	PROPN
ijtc-561	30	14	stock	stock	PROPN
ijtc-561	30	15	exchange	exchange	PROPN
ijtc-561	30	16	in	in	ADP
ijtc-561	30	17	2018	2018	NUM
ijtc-561	30	18	-	-	SYM
ijtc-561	30	19	2020	2020	NUM
ijtc-561	30	20	,	,	PUNCT
ijtc-561	30	21	many	many	ADJ
ijtc-561	30	22	agricultural	agricultural	ADJ
ijtc-561	30	23	companies	company	NOUN
ijtc-561	30	24	have	have	AUX
ijtc-561	30	25	n’t	not	AUX
ijtc-561	30	26	fully	fully	ADV
ijtc-561	30	27	disclosed	disclose	VERB
ijtc-561	30	28	their	their	PRON
ijtc-561	30	29	biological	biological	ADJ
ijtc-561	30	30	assets	asset	NOUN
ijtc-561	30	31	.	.	PUNCT
ijtc-561	31	1	companies	company	NOUN
ijtc-561	31	2	only	only	ADV
ijtc-561	31	3	disclose	disclose	VERB
ijtc-561	31	4	38.68	38.68	NUM
ijtc-561	31	5	%	%	NOUN
ijtc-561	31	6	of	of	ADP
ijtc-561	31	7	their	their	PRON
ijtc-561	31	8	biological	biological	ADJ
ijtc-561	31	9	assets	asset	NOUN
ijtc-561	31	10	(	(	PUNCT
ijtc-561	31	11	hayati	hayati	NOUN
ijtc-561	31	12	&	&	CCONJ
ijtc-561	31	13	serly	serly	ADV
ijtc-561	31	14	,	,	PUNCT
ijtc-561	31	15	2020	2020	NUM
ijtc-561	31	16	)	)	PUNCT
ijtc-561	31	17	.	.	PUNCT
ijtc-561	32	1	in	in	ADP
ijtc-561	32	2	other	other	ADJ
ijtc-561	32	3	study	study	NOUN
ijtc-561	32	4	the	the	DET
ijtc-561	32	5	disclosure	disclosure	NOUN
ijtc-561	32	6	index	index	NOUN
ijtc-561	32	7	of	of	ADP
ijtc-561	32	8	biological	biological	ADJ
ijtc-561	32	9	assets	asset	NOUN
ijtc-561	32	10	in	in	ADP
ijtc-561	32	11	bangladesh	bangladesh	NOUN
ijtc-561	32	12	is	be	AUX
ijtc-561	32	13	still	still	ADV
ijtc-561	32	14	very	very	ADV
ijtc-561	32	15	low	low	ADJ
ijtc-561	32	16	with	with	ADP
ijtc-561	32	17	an	an	DET
ijtc-561	32	18	average	average	NOUN
ijtc-561	32	19	of	of	ADP
ijtc-561	32	20	29.30	29.30	NUM
ijtc-561	32	21	%	%	NOUN
ijtc-561	32	22	(	(	PUNCT
ijtc-561	32	23	mirović	mirović	NOUN
ijtc-561	32	24	et	et	PROPN
ijtc-561	32	25	al	al	PROPN
ijtc-561	32	26	.	.	PROPN
ijtc-561	32	27	,	,	PUNCT
ijtc-561	32	28	2019	2019	NUM
ijtc-561	32	29	)	)	PUNCT
ijtc-561	32	30	literature	literature	NOUN
ijtc-561	32	31	review	review	PROPN
ijtc-561	32	32	agency	agency	NOUN
ijtc-561	32	33	theory	theory	NOUN
ijtc-561	32	34	is	be	AUX
ijtc-561	32	35	an	an	DET
ijtc-561	32	36	arrangement	arrangement	NOUN
ijtc-561	32	37	of	of	ADP
ijtc-561	32	38	one	one	NUM
ijtc-561	32	39	or	or	CCONJ
ijtc-561	32	40	more	more	ADJ
ijtc-561	32	41	people	people	NOUN
ijtc-561	32	42	(	(	PUNCT
ijtc-561	32	43	principals	principal	NOUN
ijtc-561	32	44	)	)	PUNCT
ijtc-561	32	45	to	to	PART
ijtc-561	32	46	involve	involve	VERB
ijtc-561	32	47	other	other	ADJ
ijtc-561	32	48	people	people	NOUN
ijtc-561	32	49	(	(	PUNCT
ijtc-561	32	50	agents	agent	NOUN
ijtc-561	32	51	)	)	PUNCT
ijtc-561	32	52	in	in	ADP
ijtc-561	32	53	doing	do	VERB
ijtc-561	32	54	some	some	DET
ijtc-561	32	55	work	work	NOUN
ijtc-561	32	56	on	on	ADP
ijtc-561	32	57	their	their	PRON
ijtc-561	32	58	behalf	behalf	NOUN
ijtc-561	32	59	and	and	CCONJ
ijtc-561	32	60	empowering	empower	VERB
ijtc-561	32	61	agents	agent	NOUN
ijtc-561	32	62	to	to	PART
ijtc-561	32	63	make	make	VERB
ijtc-561	32	64	some	some	DET
ijtc-561	32	65	decisions	decision	NOUN
ijtc-561	32	66	(	(	PUNCT
ijtc-561	32	67	jensen	jensen	PROPN
ijtc-561	32	68	&	&	CCONJ
ijtc-561	32	69	meckling	meckling	PROPN
ijtc-561	32	70	,	,	PUNCT
ijtc-561	32	71	1976	1976	NUM
ijtc-561	32	72	)	)	PUNCT
ijtc-561	32	73	.	.	PUNCT
ijtc-561	33	1	business	business	NOUN
ijtc-561	33	2	owners	owner	NOUN
ijtc-561	33	3	need	need	VERB
ijtc-561	33	4	the	the	DET
ijtc-561	33	5	information	information	NOUN
ijtc-561	33	6	to	to	PART
ijtc-561	33	7	evaluate	evaluate	VERB
ijtc-561	33	8	their	their	PRON
ijtc-561	33	9	business	business	NOUN
ijtc-561	33	10	as	as	ADP
ijtc-561	33	11	a	a	DET
ijtc-561	33	12	fundamental	fundamental	ADJ
ijtc-561	33	13	for	for	ADP
ijtc-561	33	14	decision	decision	NOUN
ijtc-561	33	15	making	making	NOUN
ijtc-561	33	16	,	,	PUNCT
ijtc-561	33	17	while	while	SCONJ
ijtc-561	33	18	company	company	NOUN
ijtc-561	33	19	management	management	NOUN
ijtc-561	33	20	provides	provide	VERB
ijtc-561	33	21	good	good	ADJ
ijtc-561	33	22	information	information	NOUN
ijtc-561	33	23	to	to	ADP
ijtc-561	33	24	principals	principal	NOUN
ijtc-561	33	25	that	that	PRON
ijtc-561	33	26	can	can	AUX
ijtc-561	33	27	add	add	VERB
ijtc-561	33	28	value	value	NOUN
ijtc-561	33	29	to	to	ADP
ijtc-561	33	30	the	the	DET
ijtc-561	33	31	company	company	NOUN
ijtc-561	33	32	later	later	ADV
ijtc-561	33	33	(	(	PUNCT
ijtc-561	33	34	buchanan	buchanan	PROPN
ijtc-561	33	35	et	et	PROPN
ijtc-561	33	36	al	al	PROPN
ijtc-561	33	37	.	.	PROPN
ijtc-561	33	38	,	,	PUNCT
ijtc-561	33	39	2018	2018	NUM
ijtc-561	33	40	)	)	PUNCT
ijtc-561	33	41	.	.	PUNCT
ijtc-561	34	1	this	this	DET
ijtc-561	34	2	problem	problem	NOUN
ijtc-561	34	3	creates	create	VERB
ijtc-561	34	4	a	a	DET
ijtc-561	34	5	condition	condition	NOUN
ijtc-561	34	6	of	of	ADP
ijtc-561	34	7	information	information	NOUN
ijtc-561	34	8	imbalance	imbalance	NOUN
ijtc-561	34	9	or	or	CCONJ
ijtc-561	34	10	often	often	ADV
ijtc-561	34	11	called	call	VERB
ijtc-561	34	12	information	information	NOUN
ijtc-561	34	13	asymmetry	asymmetry	NOUN
ijtc-561	34	14	,	,	PUNCT
ijtc-561	34	15	thus	thus	ADV
ijtc-561	34	16	requiring	require	VERB
ijtc-561	34	17	control	control	NOUN
ijtc-561	34	18	over	over	ADP
ijtc-561	34	19	the	the	DET
ijtc-561	34	20	company	company	NOUN
ijtc-561	34	21	.	.	PUNCT
ijtc-561	35	1	one	one	NUM
ijtc-561	35	2	of	of	ADP
ijtc-561	35	3	them	they	PRON
ijtc-561	35	4	is	be	AUX
ijtc-561	35	5	agents	agent	NOUN
ijtc-561	35	6	must	must	AUX
ijtc-561	35	7	disclose	disclose	VERB
ijtc-561	35	8	information	information	NOUN
ijtc-561	35	9	so	so	SCONJ
ijtc-561	35	10	that	that	SCONJ
ijtc-561	35	11	business	business	NOUN
ijtc-561	35	12	owners	owner	NOUN
ijtc-561	35	13	can	can	AUX
ijtc-561	35	14	analyze	analyze	VERB
ijtc-561	35	15	and	and	CCONJ
ijtc-561	35	16	evaluate	evaluate	VERB
ijtc-561	35	17	management	management	NOUN
ijtc-561	35	18	's	's	PART
ijtc-561	35	19	performance	performance	NOUN
ijtc-561	35	20	in	in	ADP
ijtc-561	35	21	managing	manage	VERB
ijtc-561	35	22	the	the	DET
ijtc-561	35	23	investments	investment	NOUN
ijtc-561	35	24	allocated	allocate	VERB
ijtc-561	35	25	to	to	ADP
ijtc-561	35	26	them	they	PRON
ijtc-561	35	27	as	as	ADV
ijtc-561	35	28	effectively	effectively	ADV
ijtc-561	35	29	as	as	ADP
ijtc-561	35	30	possible	possible	ADJ
ijtc-561	35	31	(	(	PUNCT
ijtc-561	35	32	healy	healy	PROPN
ijtc-561	35	33	&	&	CCONJ
ijtc-561	35	34	palepu	palepu	PROPN
ijtc-561	35	35	,	,	PUNCT
ijtc-561	35	36	2001	2001	NUM
ijtc-561	35	37	)	)	PUNCT
ijtc-561	35	38	.	.	PUNCT
ijtc-561	36	1	agency	agency	NOUN
ijtc-561	36	2	theory	theory	NOUN
ijtc-561	36	3	claims	claim	VERB
ijtc-561	36	4	that	that	SCONJ
ijtc-561	36	5	disclosure	disclosure	NOUN
ijtc-561	36	6	can	can	AUX
ijtc-561	36	7	be	be	AUX
ijtc-561	36	8	considered	consider	VERB
ijtc-561	36	9	as	as	ADP
ijtc-561	36	10	a	a	DET
ijtc-561	36	11	procedure	procedure	NOUN
ijtc-561	36	12	to	to	PART
ijtc-561	36	13	control	control	VERB
ijtc-561	36	14	the	the	DET
ijtc-561	36	15	performance	performance	NOUN
ijtc-561	36	16	of	of	ADP
ijtc-561	36	17	managers	manager	NOUN
ijtc-561	36	18	,	,	PUNCT
ijtc-561	36	19	meaning	mean	VERB
ijtc-561	36	20	that	that	SCONJ
ijtc-561	36	21	disclosure	disclosure	NOUN
ijtc-561	36	22	is	be	AUX
ijtc-561	36	23	the	the	DET
ijtc-561	36	24	right	right	ADJ
ijtc-561	36	25	method	method	NOUN
ijtc-561	36	26	to	to	PART
ijtc-561	36	27	monitor	monitor	VERB
ijtc-561	36	28	the	the	DET
ijtc-561	36	29	performance	performance	NOUN
ijtc-561	36	30	of	of	ADP
ijtc-561	36	31	agents	agent	NOUN
ijtc-561	36	32	and	and	CCONJ
ijtc-561	36	33	the	the	DET
ijtc-561	36	34	credibility	credibility	NOUN
ijtc-561	36	35	of	of	ADP
ijtc-561	36	36	the	the	DET
ijtc-561	36	37	company	company	NOUN
ijtc-561	36	38	can	can	AUX
ijtc-561	36	39	be	be	AUX
ijtc-561	36	40	increased	increase	VERB
ijtc-561	36	41	in	in	ADP
ijtc-561	36	42	the	the	DET
ijtc-561	36	43	eyes	eye	NOUN
ijtc-561	36	44	of	of	ADP
ijtc-561	36	45	shareholders	shareholder	NOUN
ijtc-561	36	46	(	(	PUNCT
ijtc-561	36	47	mirović	mirović	NOUN
ijtc-561	36	48	et	et	PROPN
ijtc-561	36	49	al	al	PROPN
ijtc-561	36	50	.	.	PROPN
ijtc-561	36	51	,	,	PUNCT
ijtc-561	36	52	2019	2019	NUM
ijtc-561	36	53	)	)	PUNCT
ijtc-561	36	54	.	.	PUNCT
ijtc-561	37	1	the	the	DET
ijtc-561	37	2	intensity	intensity	NOUN
ijtc-561	37	3	of	of	ADP
ijtc-561	37	4	biological	biological	ADJ
ijtc-561	37	5	assets	asset	NOUN
ijtc-561	37	6	is	be	AUX
ijtc-561	37	7	defined	define	VERB
ijtc-561	37	8	as	as	ADP
ijtc-561	37	9	the	the	DET
ijtc-561	37	10	proportion	proportion	NOUN
ijtc-561	37	11	of	of	ADP
ijtc-561	37	12	investment	investment	NOUN
ijtc-561	37	13	which	which	PRON
ijtc-561	37	14	can	can	AUX
ijtc-561	37	15	show	show	VERB
ijtc-561	37	16	the	the	DET
ijtc-561	37	17	amount	amount	NOUN
ijtc-561	37	18	of	of	ADP
ijtc-561	37	19	money	money	NOUN
ijtc-561	37	20	the	the	DET
ijtc-561	37	21	entity	entity	NOUN
ijtc-561	37	22	invests	invest	NOUN
ijtc-561	37	23	in	in	ADP
ijtc-561	37	24	its	its	PRON
ijtc-561	37	25	biological	biological	ADJ
ijtc-561	37	26	assets	asset	NOUN
ijtc-561	37	27	(	(	PUNCT
ijtc-561	37	28	alfiani	alfiani	PROPN
ijtc-561	37	29	&	&	CCONJ
ijtc-561	37	30	rahmawati	rahmawati	NOUN
ijtc-561	37	31	,	,	PUNCT
ijtc-561	37	32	2019	2019	NUM
ijtc-561	37	33	;	;	PUNCT
ijtc-561	37	34	carolina	carolina	PROPN
ijtc-561	37	35	et	et	PROPN
ijtc-561	37	36	al	al	PROPN
ijtc-561	37	37	.	.	PROPN
ijtc-561	37	38	,	,	PUNCT
ijtc-561	37	39	2020	2020	NUM
ijtc-561	37	40	)	)	PUNCT
ijtc-561	37	41	total	total	ADJ
ijtc-561	37	42	assets	asset	NOUN
ijtc-561	37	43	that	that	PRON
ijtc-561	37	44	have	have	AUX
ijtc-561	37	45	changed	change	VERB
ijtc-561	37	46	,	,	PUNCT
ijtc-561	37	47	either	either	CCONJ
ijtc-561	37	48	increasing	increase	VERB
ijtc-561	37	49	or	or	CCONJ
ijtc-561	37	50	decreasing	decrease	VERB
ijtc-561	37	51	also	also	ADV
ijtc-561	37	52	reflect	reflect	VERB
ijtc-561	37	53	the	the	DET
ijtc-561	37	54	company	company	NOUN
ijtc-561	37	55	's	's	PART
ijtc-561	37	56	growth	growth	NOUN
ijtc-561	37	57	(	(	PUNCT
ijtc-561	37	58	brigham	brigham	PROPN
ijtc-561	37	59	&	&	CCONJ
ijtc-561	37	60	houston	houston	PROPN
ijtc-561	37	61	,	,	PUNCT
ijtc-561	37	62	2014	2014	NUM
ijtc-561	37	63	;	;	PUNCT
ijtc-561	37	64	cindy	cindy	PROPN
ijtc-561	37	65	&	&	CCONJ
ijtc-561	37	66	madya	madya	PROPN
ijtc-561	37	67	,	,	PUNCT
ijtc-561	37	68	2018	2018	NUM
ijtc-561	37	69	)	)	PUNCT
ijtc-561	37	70	.	.	PUNCT
ijtc-561	38	1	auditing	auditing	NOUN
ijtc-561	38	2	can	can	AUX
ijtc-561	38	3	bridge	bridge	VERB
ijtc-561	38	4	the	the	DET
ijtc-561	38	5	presentation	presentation	NOUN
ijtc-561	38	6	of	of	ADP
ijtc-561	38	7	the	the	DET
ijtc-561	38	8	company	company	NOUN
ijtc-561	38	9	's	's	PART
ijtc-561	38	10	financial	financial	ADJ
ijtc-561	38	11	statements	statement	NOUN
ijtc-561	38	12	where	where	SCONJ
ijtc-561	38	13	conflicts	conflict	NOUN
ijtc-561	38	14	of	of	ADP
ijtc-561	38	15	concern	concern	NOUN
ijtc-561	38	16	often	often	ADV
ijtc-561	38	17	occur	occur	VERB
ijtc-561	38	18	.	.	PUNCT
ijtc-561	39	1	to	to	PART
ijtc-561	39	2	avoid	avoid	VERB
ijtc-561	39	3	information	information	NOUN
ijtc-561	39	4	asymmetry	asymmetry	NOUN
ijtc-561	39	5	and	and	CCONJ
ijtc-561	39	6	biased	biased	ADJ
ijtc-561	39	7	financial	financial	ADJ
ijtc-561	39	8	statements	statement	NOUN
ijtc-561	39	9	,	,	PUNCT
ijtc-561	39	10	the	the	DET
ijtc-561	39	11	report	report	NOUN
ijtc-561	39	12	must	must	AUX
ijtc-561	39	13	be	be	AUX
ijtc-561	39	14	checked	check	VERB
ijtc-561	39	15	by	by	ADP
ijtc-561	39	16	an	an	DET
ijtc-561	39	17	independent	independent	ADJ
ijtc-561	39	18	auditor	auditor	NOUN
ijtc-561	39	19	so	so	SCONJ
ijtc-561	39	20	the	the	DET
ijtc-561	39	21	financial	financial	ADJ
ijtc-561	39	22	statements	statement	NOUN
ijtc-561	39	23	can	can	AUX
ijtc-561	39	24	be	be	AUX
ijtc-561	39	25	used	use	VERB
ijtc-561	39	26	by	by	ADP
ijtc-561	39	27	shareholders	shareholder	NOUN
ijtc-561	39	28	(	(	PUNCT
ijtc-561	39	29	lubis	lubis	PROPN
ijtc-561	39	30	&	&	CCONJ
ijtc-561	39	31	dewi	dewi	PROPN
ijtc-561	39	32	,	,	PUNCT
ijtc-561	39	33	biological	biological	ADJ
ijtc-561	39	34	asset	asset	NOUN
ijtc-561	39	35	disclosure	disclosure	NOUN
ijtc-561	39	36	in	in	ADP
ijtc-561	39	37	indonesia	indonesia	PROPN
ijtc-561	39	38	aminah	aminah	PROPN
ijtc-561	39	39	,	,	PUNCT
ijtc-561	39	40	suhardjanto	suhardjanto	PROPN
ijtc-561	39	41	,	,	PUNCT
ijtc-561	39	42	rahmawati	rahmawati	NOUN
ijtc-561	39	43	,	,	PUNCT
ijtc-561	39	44	winarna	winarna	NOUN
ijtc-561	39	45	,	,	PUNCT
ijtc-561	39	46	and	and	CCONJ
ijtc-561	39	47	oktaviana	oktaviana	PROPN
ijtc-561	39	48	399	399	NUM
ijtc-561	39	49	|	|	ADV
ijtc-561	39	50	ilomata	ilomata	PROPN
ijtc-561	39	51	international	international	ADJ
ijtc-561	39	52	journal	journal	NOUN
ijtc-561	39	53	of	of	ADP
ijtc-561	39	54	tax	tax	PROPN
ijtc-561	39	55	&	&	CCONJ
ijtc-561	39	56	accounting	accounting	NOUN
ijtc-561	39	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	39	58	2020	2020	NUM
ijtc-561	39	59	)	)	PUNCT
ijtc-561	39	60	.	.	PUNCT
ijtc-561	40	1	the	the	DET
ijtc-561	40	2	percentage	percentage	NOUN
ijtc-561	40	3	of	of	ADP
ijtc-561	40	4	total	total	ADJ
ijtc-561	40	5	share	share	NOUN
ijtc-561	40	6	ownership	ownership	NOUN
ijtc-561	40	7	of	of	ADP
ijtc-561	40	8	the	the	DET
ijtc-561	40	9	general	general	ADJ
ijtc-561	40	10	public	public	NOUN
ijtc-561	40	11	which	which	PRON
ijtc-561	40	12	is	be	AUX
ijtc-561	40	13	not	not	PART
ijtc-561	40	14	a	a	DET
ijtc-561	40	15	large	large	ADJ
ijtc-561	40	16	institution	institution	NOUN
ijtc-561	40	17	and	and	CCONJ
ijtc-561	40	18	has	have	VERB
ijtc-561	40	19	no	no	DET
ijtc-561	40	20	special	special	ADJ
ijtc-561	40	21	relationship	relationship	NOUN
ijtc-561	40	22	with	with	ADP
ijtc-561	40	23	the	the	DET
ijtc-561	40	24	company	company	NOUN
ijtc-561	40	25	is	be	AUX
ijtc-561	40	26	called	call	VERB
ijtc-561	40	27	public	public	ADJ
ijtc-561	40	28	ownership	ownership	NOUN
ijtc-561	40	29	.	.	PUNCT
ijtc-561	41	1	method	method	VERB
ijtc-561	41	2	the	the	DET
ijtc-561	41	3	object	object	NOUN
ijtc-561	41	4	of	of	ADP
ijtc-561	41	5	this	this	DET
ijtc-561	41	6	research	research	NOUN
ijtc-561	41	7	is	be	AUX
ijtc-561	41	8	plantation	plantation	NOUN
ijtc-561	41	9	&	&	CCONJ
ijtc-561	41	10	crops	crop	NOUN
ijtc-561	41	11	companies	company	NOUN
ijtc-561	41	12	listed	list	VERB
ijtc-561	41	13	on	on	ADP
ijtc-561	41	14	the	the	DET
ijtc-561	41	15	indonesia	indonesia	PROPN
ijtc-561	41	16	stock	stock	PROPN
ijtc-561	41	17	exchange	exchange	PROPN
ijtc-561	41	18	from	from	ADP
ijtc-561	41	19	2018	2018	NUM
ijtc-561	41	20	to	to	ADP
ijtc-561	41	21	2020	2020	NUM
ijtc-561	41	22	with	with	ADP
ijtc-561	41	23	a	a	DET
ijtc-561	41	24	population	population	NOUN
ijtc-561	41	25	of	of	ADP
ijtc-561	41	26	25	25	NUM
ijtc-561	41	27	companies	company	NOUN
ijtc-561	41	28	.	.	PUNCT
ijtc-561	42	1	the	the	DET
ijtc-561	42	2	purposive	purposive	ADJ
ijtc-561	42	3	sampling	sampling	NOUN
ijtc-561	42	4	method	method	NOUN
ijtc-561	42	5	was	be	AUX
ijtc-561	42	6	used	use	VERB
ijtc-561	42	7	in	in	ADP
ijtc-561	42	8	the	the	DET
ijtc-561	42	9	selection	selection	NOUN
ijtc-561	42	10	of	of	ADP
ijtc-561	42	11	samples	sample	NOUN
ijtc-561	42	12	and	and	CCONJ
ijtc-561	42	13	obtained	obtain	VERB
ijtc-561	42	14	a	a	DET
ijtc-561	42	15	sample	sample	NOUN
ijtc-561	42	16	of	of	ADP
ijtc-561	42	17	13	13	NUM
ijtc-561	42	18	companies	company	NOUN
ijtc-561	42	19	.	.	PUNCT
ijtc-561	43	1	the	the	DET
ijtc-561	43	2	type	type	NOUN
ijtc-561	43	3	of	of	ADP
ijtc-561	43	4	data	datum	NOUN
ijtc-561	43	5	in	in	ADP
ijtc-561	43	6	this	this	DET
ijtc-561	43	7	study	study	NOUN
ijtc-561	43	8	is	be	AUX
ijtc-561	43	9	quantitative	quantitative	ADJ
ijtc-561	43	10	data	datum	NOUN
ijtc-561	43	11	with	with	ADP
ijtc-561	43	12	the	the	DET
ijtc-561	43	13	panel	panel	NOUN
ijtc-561	43	14	data	datum	NOUN
ijtc-561	43	15	type	type	NOUN
ijtc-561	43	16	.	.	PUNCT
ijtc-561	44	1	documentation	documentation	NOUN
ijtc-561	44	2	techniques	technique	NOUN
ijtc-561	44	3	are	be	AUX
ijtc-561	44	4	used	use	VERB
ijtc-561	44	5	for	for	ADP
ijtc-561	44	6	data	data	NOUN
ijtc-561	44	7	collection	collection	NOUN
ijtc-561	44	8	by	by	ADP
ijtc-561	44	9	collecting	collect	VERB
ijtc-561	44	10	annual	annual	ADJ
ijtc-561	44	11	reports	report	NOUN
ijtc-561	44	12	of	of	ADP
ijtc-561	44	13	plantation	plantation	NOUN
ijtc-561	44	14	&	&	CCONJ
ijtc-561	44	15	crops	crop	NOUN
ijtc-561	44	16	sub	sub	ADJ
ijtc-561	44	17	-	-	ADJ
ijtc-561	44	18	industry	industry	ADJ
ijtc-561	44	19	companies	company	NOUN
ijtc-561	44	20	listed	list	VERB
ijtc-561	44	21	on	on	ADP
ijtc-561	44	22	the	the	DET
ijtc-561	44	23	indonesia	indonesia	PROPN
ijtc-561	44	24	stock	stock	PROPN
ijtc-561	44	25	exchange	exchange	PROPN
ijtc-561	44	26	(	(	PUNCT
ijtc-561	44	27	idx	idx	PROPN
ijtc-561	44	28	)	)	PUNCT
ijtc-561	44	29	from	from	ADP
ijtc-561	44	30	2018	2018	NUM
ijtc-561	44	31	to	to	ADP
ijtc-561	44	32	2020	2020	NUM
ijtc-561	44	33	which	which	PRON
ijtc-561	44	34	are	be	AUX
ijtc-561	44	35	accessed	access	VERB
ijtc-561	44	36	through	through	ADP
ijtc-561	44	37	www.idx.co.id	www.idx.co.id	PROPN
ijtc-561	44	38	or	or	CCONJ
ijtc-561	44	39	the	the	DET
ijtc-561	44	40	company	company	NOUN
ijtc-561	44	41	's	's	PART
ijtc-561	44	42	official	official	ADJ
ijtc-561	44	43	website	website	NOUN
ijtc-561	44	44	.	.	PUNCT
ijtc-561	45	1	the	the	DET
ijtc-561	45	2	total	total	ADJ
ijtc-561	45	3	data	datum	NOUN
ijtc-561	45	4	to	to	PART
ijtc-561	45	5	be	be	AUX
ijtc-561	45	6	observed	observe	VERB
ijtc-561	45	7	in	in	ADP
ijtc-561	45	8	this	this	DET
ijtc-561	45	9	study	study	NOUN
ijtc-561	45	10	is	be	AUX
ijtc-561	45	11	13x3=39	13x3=39	NUM
ijtc-561	45	12	observation	observation	NOUN
ijtc-561	45	13	data	datum	NOUN
ijtc-561	45	14	.	.	PUNCT
ijtc-561	46	1	to	to	PART
ijtc-561	46	2	facilitate	facilitate	VERB
ijtc-561	46	3	the	the	DET
ijtc-561	46	4	variable	variable	ADJ
ijtc-561	46	5	comprehension	comprehension	NOUN
ijtc-561	46	6	used	use	VERB
ijtc-561	46	7	in	in	ADP
ijtc-561	46	8	the	the	DET
ijtc-561	46	9	research	research	NOUN
ijtc-561	46	10	,	,	PUNCT
ijtc-561	46	11	descriptive	descriptive	ADJ
ijtc-561	46	12	statistical	statistical	ADJ
ijtc-561	46	13	tests	test	NOUN
ijtc-561	46	14	were	be	AUX
ijtc-561	46	15	conducted	conduct	VERB
ijtc-561	46	16	to	to	PART
ijtc-561	46	17	define	define	VERB
ijtc-561	46	18	the	the	DET
ijtc-561	46	19	data	datum	NOUN
ijtc-561	46	20	by	by	ADP
ijtc-561	46	21	knowing	know	VERB
ijtc-561	46	22	the	the	DET
ijtc-561	46	23	mean	mean	ADJ
ijtc-561	46	24	,	,	PUNCT
ijtc-561	46	25	median	median	ADJ
ijtc-561	46	26	,	,	PUNCT
ijtc-561	46	27	standard	standard	ADJ
ijtc-561	46	28	deviation	deviation	NOUN
ijtc-561	46	29	,	,	PUNCT
ijtc-561	46	30	minimum	minimum	ADJ
ijtc-561	46	31	and	and	CCONJ
ijtc-561	46	32	maximum	maximum	ADJ
ijtc-561	46	33	value	value	NOUN
ijtc-561	46	34	of	of	ADP
ijtc-561	46	35	the	the	DET
ijtc-561	46	36	observed	observe	VERB
ijtc-561	46	37	data	datum	NOUN
ijtc-561	46	38	for	for	ADP
ijtc-561	46	39	each	each	DET
ijtc-561	46	40	variable	variable	NOUN
ijtc-561	46	41	(	(	PUNCT
ijtc-561	46	42	ghozali	ghozali	PROPN
ijtc-561	46	43	,	,	PUNCT
ijtc-561	46	44	2013	2013	NUM
ijtc-561	46	45	)	)	PUNCT
ijtc-561	46	46	.	.	PUNCT
ijtc-561	47	1	the	the	DET
ijtc-561	47	2	research	research	NOUN
ijtc-561	47	3	uses	use	VERB
ijtc-561	47	4	panel	panel	NOUN
ijtc-561	47	5	data	datum	NOUN
ijtc-561	47	6	regression	regression	NOUN
ijtc-561	47	7	analysis	analysis	NOUN
ijtc-561	47	8	techniques	technique	NOUN
ijtc-561	47	9	with	with	ADP
ijtc-561	47	10	3	3	NUM
ijtc-561	47	11	approaches	approach	NOUN
ijtc-561	47	12	,	,	PUNCT
ijtc-561	47	13	namely	namely	ADV
ijtc-561	47	14	the	the	DET
ijtc-561	47	15	estimates	estimate	NOUN
ijtc-561	47	16	of	of	ADP
ijtc-561	47	17	the	the	DET
ijtc-561	47	18	common	common	ADJ
ijtc-561	47	19	effect	effect	NOUN
ijtc-561	47	20	model	model	NOUN
ijtc-561	47	21	(	(	PUNCT
ijtc-561	47	22	ols	ols	PROPN
ijtc-561	47	23	)	)	PUNCT
ijtc-561	47	24	,	,	PUNCT
ijtc-561	47	25	the	the	DET
ijtc-561	47	26	fixed	fix	VERB
ijtc-561	47	27	effect	effect	NOUN
ijtc-561	47	28	model	model	NOUN
ijtc-561	47	29	(	(	PUNCT
ijtc-561	47	30	lsdv	lsdv	PROPN
ijtc-561	47	31	)	)	PUNCT
ijtc-561	47	32	,	,	PUNCT
ijtc-561	47	33	and	and	CCONJ
ijtc-561	47	34	the	the	DET
ijtc-561	47	35	random	random	ADJ
ijtc-561	47	36	effect	effect	NOUN
ijtc-561	47	37	model	model	NOUN
ijtc-561	47	38	(	(	PUNCT
ijtc-561	47	39	gls	gls	PROPN
ijtc-561	47	40	)	)	PUNCT
ijtc-561	47	41	.	.	PUNCT
ijtc-561	48	1	the	the	DET
ijtc-561	48	2	panel	panel	NOUN
ijtc-561	48	3	data	data	PROPN
ijtc-561	48	4	regression	regression	NOUN
ijtc-561	48	5	model	model	NOUN
ijtc-561	48	6	was	be	AUX
ijtc-561	48	7	selected	select	VERB
ijtc-561	48	8	using	use	VERB
ijtc-561	48	9	three	three	NUM
ijtc-561	48	10	tests	test	NOUN
ijtc-561	48	11	,	,	PUNCT
ijtc-561	48	12	namely	namely	ADV
ijtc-561	48	13	the	the	DET
ijtc-561	48	14	chow	chow	PROPN
ijtc-561	48	15	test	test	NOUN
ijtc-561	48	16	(	(	PUNCT
ijtc-561	48	17	f	f	X
ijtc-561	48	18	-	-	PUNCT
ijtc-561	48	19	test	test	NOUN
ijtc-561	48	20	)	)	PUNCT
ijtc-561	48	21	,	,	PUNCT
ijtc-561	48	22	the	the	DET
ijtc-561	48	23	housman	housman	PROPN
ijtc-561	48	24	test	test	NOUN
ijtc-561	48	25	,	,	PUNCT
ijtc-561	48	26	and	and	CCONJ
ijtc-561	48	27	the	the	DET
ijtc-561	48	28	lagrange	lagrange	NOUN
ijtc-561	48	29	multiplier	multiplier	ADV
ijtc-561	48	30	(	(	PUNCT
ijtc-561	48	31	lm	lm	INTJ
ijtc-561	48	32	)	)	PUNCT
ijtc-561	48	33	test	test	NOUN
ijtc-561	48	34	.	.	PUNCT
ijtc-561	49	1	then	then	ADV
ijtc-561	49	2	,	,	PUNCT
ijtc-561	49	3	the	the	DET
ijtc-561	49	4	hypothesis	hypothesis	NOUN
ijtc-561	49	5	test	test	NOUN
ijtc-561	49	6	consists	consist	VERB
ijtc-561	49	7	of	of	ADP
ijtc-561	49	8	the	the	DET
ijtc-561	49	9	coefficient	coefficient	NOUN
ijtc-561	49	10	of	of	ADP
ijtc-561	49	11	determination	determination	NOUN
ijtc-561	49	12	test	test	NOUN
ijtc-561	49	13	(	(	PUNCT
ijtc-561	49	14	r	r	NOUN
ijtc-561	49	15	-	-	PUNCT
ijtc-561	49	16	squared	square	VERB
ijtc-561	49	17	)	)	PUNCT
ijtc-561	49	18	,	,	PUNCT
ijtc-561	49	19	the	the	DET
ijtc-561	49	20	f	f	PROPN
ijtc-561	49	21	statistic	statistic	PROPN
ijtc-561	49	22	test	test	NOUN
ijtc-561	49	23	,	,	PUNCT
ijtc-561	49	24	and	and	CCONJ
ijtc-561	49	25	the	the	DET
ijtc-561	49	26	t	t	PROPN
ijtc-561	49	27	statistic	statistic	NOUN
ijtc-561	49	28	test	test	NOUN
ijtc-561	49	29	(	(	PUNCT
ijtc-561	49	30	partial	partial	ADJ
ijtc-561	49	31	)	)	PUNCT
ijtc-561	49	32	.	.	PUNCT
ijtc-561	50	1	below	below	ADV
ijtc-561	50	2	are	be	AUX
ijtc-561	50	3	the	the	DET
ijtc-561	50	4	variables	variable	NOUN
ijtc-561	50	5	used	use	VERB
ijtc-561	50	6	in	in	ADP
ijtc-561	50	7	the	the	DET
ijtc-561	50	8	research	research	NOUN
ijtc-561	50	9	provided	provide	VERB
ijtc-561	50	10	in	in	ADP
ijtc-561	50	11	table	table	NOUN
ijtc-561	50	12	1	1	NUM
ijtc-561	50	13	.	.	PUNCT
ijtc-561	50	14	table	table	NOUN
ijtc-561	50	15	1	1	NUM
ijtc-561	50	16	.	.	PUNCT
ijtc-561	50	17	operational	operational	ADJ
ijtc-561	50	18	definition	definition	NOUN
ijtc-561	50	19	and	and	CCONJ
ijtc-561	50	20	measurement	measurement	NOUN
ijtc-561	50	21	variables	variable	NOUN
ijtc-561	50	22	research	research	VERB
ijtc-561	50	23	variable	variable	ADJ
ijtc-561	50	24	operational	operational	ADJ
ijtc-561	50	25	definition	definition	NOUN
ijtc-561	50	26	object	object	VERB
ijtc-561	50	27	measurement	measurement	NOUN
ijtc-561	50	28	biological	biological	ADJ
ijtc-561	50	29	asset	asset	NOUN
ijtc-561	50	30	disclosure	disclosure	NOUN
ijtc-561	50	31	(	(	PUNCT
ijtc-561	50	32	y	y	NOUN
ijtc-561	50	33	)	)	PUNCT
ijtc-561	50	34	measured	measure	VERB
ijtc-561	50	35	using	use	VERB
ijtc-561	50	36	a	a	DET
ijtc-561	50	37	dummy	dummy	ADJ
ijtc-561	50	38	variable	variable	NOUN
ijtc-561	50	39	.	.	PUNCT
ijtc-561	51	1	if	if	SCONJ
ijtc-561	51	2	the	the	DET
ijtc-561	51	3	entity	entity	NOUN
ijtc-561	51	4	discloses	disclose	VERB
ijtc-561	51	5	each	each	DET
ijtc-561	51	6	item	item	NOUN
ijtc-561	51	7	in	in	ADP
ijtc-561	51	8	the	the	DET
ijtc-561	51	9	financial	financial	ADJ
ijtc-561	51	10	statements	statement	NOUN
ijtc-561	51	11	,	,	PUNCT
ijtc-561	51	12	it	it	PRON
ijtc-561	51	13	is	be	AUX
ijtc-561	51	14	assigned	assign	VERB
ijtc-561	51	15	1	1	NUM
ijtc-561	51	16	,	,	PUNCT
ijtc-561	51	17	while	while	SCONJ
ijtc-561	51	18	if	if	SCONJ
ijtc-561	51	19	it	it	PRON
ijtc-561	51	20	does	do	AUX
ijtc-561	51	21	not	not	PART
ijtc-561	51	22	disclose	disclose	VERB
ijtc-561	51	23	items	item	NOUN
ijtc-561	51	24	,	,	PUNCT
ijtc-561	51	25	it	it	PRON
ijtc-561	51	26	is	be	AUX
ijtc-561	51	27	assigned	assign	VERB
ijtc-561	51	28	0	0	NUM
ijtc-561	51	29	.	.	PUNCT
ijtc-561	52	1	biological	biological	ADJ
ijtc-561	52	2	asset	asset	NOUN
ijtc-561	52	3	intensity	intensity	NOUN
ijtc-561	52	4	(	(	PUNCT
ijtc-561	52	5	x1	x1	PROPN
ijtc-561	52	6	)	)	PUNCT
ijtc-561	52	7	determined	determine	VERB
ijtc-561	52	8	by	by	ADP
ijtc-561	52	9	comparing	compare	VERB
ijtc-561	52	10	the	the	DET
ijtc-561	52	11	company	company	NOUN
ijtc-561	52	12	's	's	PART
ijtc-561	52	13	biological	biological	ADJ
ijtc-561	52	14	assets	asset	NOUN
ijtc-561	52	15	with	with	ADP
ijtc-561	52	16	the	the	DET
ijtc-561	52	17	company	company	NOUN
ijtc-561	52	18	's	's	PART
ijtc-561	52	19	total	total	ADJ
ijtc-561	52	20	assets	asset	NOUN
ijtc-561	52	21	(	(	PUNCT
ijtc-561	52	22	carolina	carolina	PROPN
ijtc-561	52	23	et	et	PROPN
ijtc-561	52	24	al	al	PROPN
ijtc-561	52	25	.	.	PROPN
ijtc-561	52	26	,	,	PUNCT
ijtc-561	52	27	2020	2020	NUM
ijtc-561	52	28	)	)	PUNCT
ijtc-561	52	29	.	.	PUNCT
ijtc-561	53	1	company	company	NOUN
ijtc-561	53	2	growth	growth	NOUN
ijtc-561	53	3	(	(	PUNCT
ijtc-561	53	4	x2	x2	X
ijtc-561	53	5	)	)	PUNCT
ijtc-561	53	6	dividing	divide	VERB
ijtc-561	53	7	the	the	DET
ijtc-561	53	8	total	total	ADJ
ijtc-561	53	9	assets	asset	NOUN
ijtc-561	53	10	of	of	ADP
ijtc-561	53	11	the	the	DET
ijtc-561	53	12	current	current	ADJ
ijtc-561	53	13	period	period	NOUN
ijtc-561	53	14	minus	minus	CCONJ
ijtc-561	53	15	the	the	DET
ijtc-561	53	16	total	total	ADJ
ijtc-561	53	17	assets	asset	NOUN
ijtc-561	53	18	of	of	ADP
ijtc-561	53	19	the	the	DET
ijtc-561	53	20	previous	previous	ADJ
ijtc-561	53	21	period	period	NOUN
ijtc-561	53	22	by	by	ADP
ijtc-561	53	23	the	the	DET
ijtc-561	53	24	number	number	NOUN
ijtc-561	53	25	of	of	ADP
ijtc-561	53	26	assets	asset	NOUN
ijtc-561	53	27	of	of	ADP
ijtc-561	53	28	the	the	DET
ijtc-561	53	29	previous	previous	ADJ
ijtc-561	53	30	period	period	NOUN
ijtc-561	53	31	(	(	PUNCT
ijtc-561	53	32	alfiani	alfiani	PROPN
ijtc-561	53	33	&	&	CCONJ
ijtc-561	53	34	rahmawati	rahmawati	NOUN
ijtc-561	53	35	,	,	PUNCT
ijtc-561	53	36	2019	2019	NUM
ijtc-561	53	37	)	)	PUNCT
ijtc-561	53	38	(	(	PUNCT
ijtc-561	53	39	)	)	PUNCT
ijtc-561	53	40	(	(	PUNCT
ijtc-561	53	41	)	)	PUNCT
ijtc-561	53	42	(	(	PUNCT
ijtc-561	53	43	)	)	PUNCT
ijtc-561	53	44	auditor	auditor	NOUN
ijtc-561	53	45	type	type	NOUN
ijtc-561	53	46	(	(	PUNCT
ijtc-561	53	47	x3	x3	ADJ
ijtc-561	53	48	)	)	PUNCT
ijtc-561	53	49	measurement	measurement	NOUN
ijtc-561	53	50	of	of	ADP
ijtc-561	53	51	the	the	DET
ijtc-561	53	52	auditor	auditor	NOUN
ijtc-561	53	53	the	the	DET
ijtc-561	53	54	following	follow	VERB
ijtc-561	53	55	is	be	AUX
ijtc-561	53	56	the	the	DET
ijtc-561	53	57	big	big	ADJ
ijtc-561	53	58	-	-	PUNCT
ijtc-561	53	59	four	four	NUM
ijtc-561	53	60	kap	kap	NOUN
ijtc-561	53	61	biological	biological	ADJ
ijtc-561	53	62	asset	asset	NOUN
ijtc-561	53	63	disclosure	disclosure	NOUN
ijtc-561	53	64	in	in	ADP
ijtc-561	53	65	indonesia	indonesia	PROPN
ijtc-561	53	66	aminah	aminah	PROPN
ijtc-561	53	67	,	,	PUNCT
ijtc-561	53	68	suhardjanto	suhardjanto	PROPN
ijtc-561	53	69	,	,	PUNCT
ijtc-561	53	70	rahmawati	rahmawati	NOUN
ijtc-561	53	71	,	,	PUNCT
ijtc-561	53	72	winarna	winarna	NOUN
ijtc-561	53	73	,	,	PUNCT
ijtc-561	53	74	and	and	CCONJ
ijtc-561	53	75	oktaviana	oktaviana	NOUN
ijtc-561	53	76	400	400	NUM
ijtc-561	53	77	|	|	ADV
ijtc-561	53	78	ilomata	ilomata	VERB
ijtc-561	53	79	international	international	ADJ
ijtc-561	53	80	journal	journal	NOUN
ijtc-561	53	81	of	of	ADP
ijtc-561	53	82	tax	tax	PROPN
ijtc-561	53	83	&	&	CCONJ
ijtc-561	53	84	accounting	accounting	PROPN
ijtc-561	53	85	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	53	86	type	type	NOUN
ijtc-561	53	87	uses	use	VERB
ijtc-561	53	88	a	a	DET
ijtc-561	53	89	dummy	dummy	ADJ
ijtc-561	53	90	variable	variable	NOUN
ijtc-561	53	91	.	.	PUNCT
ijtc-561	54	1	if	if	SCONJ
ijtc-561	54	2	the	the	DET
ijtc-561	54	3	entity	entity	NOUN
ijtc-561	54	4	is	be	AUX
ijtc-561	54	5	examined	examine	VERB
ijtc-561	54	6	by	by	ADP
ijtc-561	54	7	kap	kap	PROPN
ijtc-561	54	8	big	big	PROPN
ijtc-561	54	9	-	-	PUNCT
ijtc-561	54	10	four	four	NUM
ijtc-561	54	11	,	,	PUNCT
ijtc-561	54	12	it	it	PRON
ijtc-561	54	13	is	be	AUX
ijtc-561	54	14	given	give	VERB
ijtc-561	54	15	a	a	DET
ijtc-561	54	16	score	score	NOUN
ijtc-561	54	17	of	of	ADP
ijtc-561	54	18	1	1	NUM
ijtc-561	54	19	.	.	PUNCT
ijtc-561	55	1	then	then	ADV
ijtc-561	55	2	,	,	PUNCT
ijtc-561	55	3	if	if	SCONJ
ijtc-561	55	4	the	the	DET
ijtc-561	55	5	entity	entity	NOUN
ijtc-561	55	6	is	be	AUX
ijtc-561	55	7	examined	examine	VERB
ijtc-561	55	8	by	by	ADP
ijtc-561	55	9	kap	kap	NOUN
ijtc-561	55	10	not	not	PART
ijtc-561	55	11	big	big	ADJ
ijtc-561	55	12	-	-	PUNCT
ijtc-561	55	13	four	four	NUM
ijtc-561	55	14	,	,	PUNCT
ijtc-561	55	15	it	it	PRON
ijtc-561	55	16	is	be	AUX
ijtc-561	55	17	given	give	VERB
ijtc-561	55	18	a	a	DET
ijtc-561	55	19	score	score	NOUN
ijtc-561	55	20	of	of	ADP
ijtc-561	55	21	0	0	NUM
ijtc-561	55	22	.	.	PUNCT
ijtc-561	55	23	proposed	propose	VERB
ijtc-561	55	24	by	by	ADP
ijtc-561	55	25	the	the	DET
ijtc-561	55	26	directorate	directorate	NOUN
ijtc-561	55	27	of	of	ADP
ijtc-561	55	28	iapi	iapi	NOUN
ijtc-561	55	29	in	in	ADP
ijtc-561	55	30	2010	2010	NUM
ijtc-561	55	31	:	:	PUNCT
ijtc-561	56	1	1	1	X
ijtc-561	56	2	.	.	X
ijtc-561	56	3	ernst	ernst	PROPN
ijtc-561	56	4	&	&	CCONJ
ijtc-561	56	5	young	young	PROPN
ijtc-561	56	6	,	,	PUNCT
ijtc-561	56	7	in	in	ADP
ijtc-561	56	8	alliance	alliance	NOUN
ijtc-561	56	9	with	with	ADP
ijtc-561	56	10	kap	kap	PROPN
ijtc-561	56	11	purwantono	purwantono	PROPN
ijtc-561	56	12	,	,	PUNCT
ijtc-561	56	13	suherman	suherman	PROPN
ijtc-561	56	14	&	&	CCONJ
ijtc-561	56	15	surja	surja	PROPN
ijtc-561	56	16	;	;	PUNCT
ijtc-561	56	17	2	2	X
ijtc-561	56	18	.	.	X
ijtc-561	56	19	delloite	delloite	PROPN
ijtc-561	56	20	touche	touche	PROPN
ijtc-561	56	21	tohmatsu	tohmatsu	PROPN
ijtc-561	56	22	,	,	PUNCT
ijtc-561	56	23	in	in	ADP
ijtc-561	56	24	alliance	alliance	NOUN
ijtc-561	56	25	with	with	ADP
ijtc-561	56	26	kap	kap	PROPN
ijtc-561	56	27	satrio	satrio	PROPN
ijtc-561	56	28	bing	bing	PROPN
ijtc-561	56	29	eny	eny	PROPN
ijtc-561	56	30	&	&	CCONJ
ijtc-561	56	31	partners	partner	NOUN
ijtc-561	56	32	;	;	PUNCT
ijtc-561	56	33	3	3	X
ijtc-561	56	34	.	.	X
ijtc-561	57	1	kpmg	kpmg	PROPN
ijtc-561	57	2	(	(	PUNCT
ijtc-561	57	3	klynveld	klynveld	NOUN
ijtc-561	57	4	peat	peat	NOUN
ijtc-561	57	5	marwick	marwick	NOUN
ijtc-561	57	6	goerdeler	goerdeler	NOUN
ijtc-561	57	7	)	)	PUNCT
ijtc-561	57	8	,	,	PUNCT
ijtc-561	57	9	in	in	ADP
ijtc-561	57	10	alliance	alliance	NOUN
ijtc-561	57	11	with	with	ADP
ijtc-561	57	12	kap	kap	PROPN
ijtc-561	57	13	siddharta	siddharta	PROPN
ijtc-561	57	14	widjaja	widjaja	PROPN
ijtc-561	57	15	&	&	CCONJ
ijtc-561	57	16	partners	partner	NOUN
ijtc-561	57	17	;	;	PUNCT
ijtc-561	57	18	and	and	CCONJ
ijtc-561	57	19	4	4	X
ijtc-561	57	20	.	.	X
ijtc-561	57	21	pwc	pwc	PROPN
ijtc-561	57	22	(	(	PUNCT
ijtc-561	57	23	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-561	57	24	)	)	PUNCT
ijtc-561	57	25	,	,	PUNCT
ijtc-561	57	26	in	in	ADP
ijtc-561	57	27	alliance	alliance	NOUN
ijtc-561	57	28	with	with	ADP
ijtc-561	57	29	kap	kap	PROPN
ijtc-561	57	30	tanudiredja	tanudiredja	PROPN
ijtc-561	57	31	,	,	PUNCT
ijtc-561	57	32	wibisana	wibisana	PROPN
ijtc-561	57	33	,	,	PUNCT
ijtc-561	57	34	rintis	rintis	PROPN
ijtc-561	57	35	&	&	CCONJ
ijtc-561	57	36	partners	partner	NOUN
ijtc-561	57	37	.	.	PUNCT
ijtc-561	58	1	public	public	ADJ
ijtc-561	58	2	ownership	ownership	NOUN
ijtc-561	58	3	(	(	PUNCT
ijtc-561	58	4	x4	x4	PROPN
ijtc-561	58	5	)	)	PUNCT
ijtc-561	58	6	public	public	ADJ
ijtc-561	58	7	ownership	ownership	NOUN
ijtc-561	58	8	is	be	AUX
ijtc-561	58	9	the	the	DET
ijtc-561	58	10	sum	sum	NOUN
ijtc-561	58	11	of	of	ADP
ijtc-561	58	12	all	all	DET
ijtc-561	58	13	public	public	ADJ
ijtc-561	58	14	shareholdings	shareholding	NOUN
ijtc-561	58	15	divided	divide	VERB
ijtc-561	58	16	by	by	ADP
ijtc-561	58	17	the	the	DET
ijtc-561	58	18	number	number	NOUN
ijtc-561	58	19	of	of	ADP
ijtc-561	58	20	company	company	NOUN
ijtc-561	58	21	shares	share	NOUN
ijtc-561	58	22	(	(	PUNCT
ijtc-561	58	23	azzahra	azzahra	PROPN
ijtc-561	58	24	et	et	PROPN
ijtc-561	58	25	al	al	PROPN
ijtc-561	58	26	.	.	PROPN
ijtc-561	58	27	,	,	PUNCT
ijtc-561	58	28	2020	2020	NUM
ijtc-561	58	29	)	)	PUNCT
ijtc-561	58	30	.	.	PUNCT
ijtc-561	59	1	result	result	NOUN
ijtc-561	59	2	and	and	CCONJ
ijtc-561	59	3	discussion	discussion	NOUN
ijtc-561	59	4	descriptive	descriptive	ADJ
ijtc-561	59	5	statistic	statistic	NOUN
ijtc-561	59	6	analysis	analysis	NOUN
ijtc-561	59	7	table	table	NOUN
ijtc-561	59	8	2	2	NUM
ijtc-561	59	9	.	.	PUNCT
ijtc-561	59	10	descriptive	descriptive	ADJ
ijtc-561	59	11	statistic	statistic	ADJ
ijtc-561	59	12	analysis	analysis	NOUN
ijtc-561	59	13	result	result	VERB
ijtc-561	59	14	bad	bad	ADJ
ijtc-561	59	15	bai	bai	PROPN
ijtc-561	59	16	cg	cg	NOUN
ijtc-561	59	17	at	at	ADP
ijtc-561	59	18	po	po	NOUN
ijtc-561	59	19	mean	mean	VERB
ijtc-561	60	1	0.541234	0.541234	NUM
ijtc-561	61	1	0.013777	0.013777	NUM
ijtc-561	61	2	0.034423	0.034423	NUM
ijtc-561	61	3	0.564103	0.564103	NUM
ijtc-561	61	4	0.244526	0.244526	NUM
ijtc-561	61	5	median	median	NOUN
ijtc-561	61	6	0.540541	0.540541	NUM
ijtc-561	61	7	0.013679	0.013679	NUM
ijtc-561	61	8	0.023844	0.023844	NUM
ijtc-561	61	9	1.000000	1.000000	NUM
ijtc-561	61	10	0.237312	0.237312	NUM
ijtc-561	61	11	maximum	maximum	NOUN
ijtc-561	61	12	0.702703	0.702703	NUM
ijtc-561	61	13	0.030819	0.030819	NUM
ijtc-561	61	14	0.735217	0.735217	NUM
ijtc-561	61	15	1.000000	1.000000	NUM
ijtc-561	61	16	0.457119	0.457119	NUM
ijtc-561	61	17	minimum	minimum	NOUN
ijtc-561	61	18	0.378378	0.378378	NUM
ijtc-561	61	19	0.001828	0.001828	NUM
ijtc-561	61	20	-0.371432	-0.371432	NOUN
ijtc-561	61	21	0.000000	0.000000	NUM
ijtc-561	61	22	0.016072	0.016072	NUM
ijtc-561	61	23	std	std	NOUN
ijtc-561	61	24	.	.	PUNCT
ijtc-561	61	25	dev	dev	PROPN
ijtc-561	61	26	.	.	PUNCT
ijtc-561	62	1	0.081669	0.081669	NUM
ijtc-561	62	2	0.007295	0.007295	NUM
ijtc-561	62	3	0.181611	0.181611	NUM
ijtc-561	62	4	0.502356	0.502356	NUM
ijtc-561	62	5	0.128091	0.128091	NUM
ijtc-561	62	6	source	source	NOUN
ijtc-561	62	7	:	:	PUNCT
ijtc-561	62	8	eviews	eviews	PROPN
ijtc-561	62	9	10	10	NUM
ijtc-561	62	10	processed	process	VERB
ijtc-561	62	11	data	datum	NOUN
ijtc-561	62	12	,	,	PUNCT
ijtc-561	62	13	2022	2022	NUM
ijtc-561	62	14	table	table	NOUN
ijtc-561	62	15	2	2	NUM
ijtc-561	62	16	reveals	reveal	VERB
ijtc-561	62	17	the	the	DET
ijtc-561	62	18	mean	mean	ADJ
ijtc-561	62	19	value	value	NOUN
ijtc-561	62	20	of	of	ADP
ijtc-561	62	21	disclosure	disclosure	NOUN
ijtc-561	62	22	of	of	ADP
ijtc-561	62	23	biological	biological	ADJ
ijtc-561	62	24	assets	asset	NOUN
ijtc-561	62	25	(	(	PUNCT
ijtc-561	62	26	bad	bad	ADJ
ijtc-561	62	27	)	)	PUNCT
ijtc-561	62	28	of	of	ADP
ijtc-561	62	29	0.54	0.54	NUM
ijtc-561	62	30	.	.	PUNCT
ijtc-561	63	1	the	the	DET
ijtc-561	63	2	standard	standard	ADJ
ijtc-561	63	3	deviation	deviation	NOUN
ijtc-561	63	4	of	of	ADP
ijtc-561	63	5	the	the	DET
ijtc-561	63	6	biological	biological	ADJ
ijtc-561	63	7	asset	asset	NOUN
ijtc-561	63	8	disclosure	disclosure	NOUN
ijtc-561	63	9	(	(	PUNCT
ijtc-561	63	10	bad	bad	ADJ
ijtc-561	63	11	)	)	PUNCT
ijtc-561	63	12	is	be	AUX
ijtc-561	63	13	0.081	0.081	NUM
ijtc-561	63	14	.	.	PUNCT
ijtc-561	64	1	the	the	DET
ijtc-561	64	2	minimum	minimum	ADJ
ijtc-561	64	3	value	value	NOUN
ijtc-561	64	4	of	of	ADP
ijtc-561	64	5	bad	bad	ADJ
ijtc-561	64	6	is	be	AUX
ijtc-561	64	7	0.38	0.38	NUM
ijtc-561	64	8	while	while	SCONJ
ijtc-561	64	9	the	the	DET
ijtc-561	64	10	maximum	maximum	ADJ
ijtc-561	64	11	value	value	NOUN
ijtc-561	64	12	of	of	ADP
ijtc-561	64	13	bad	bad	ADJ
ijtc-561	64	14	is	be	AUX
ijtc-561	64	15	0.70	0.70	NUM
ijtc-561	64	16	.	.	PUNCT
ijtc-561	65	1	the	the	DET
ijtc-561	65	2	mean	mean	ADJ
ijtc-561	65	3	value	value	NOUN
ijtc-561	65	4	of	of	ADP
ijtc-561	65	5	biological	biological	ADJ
ijtc-561	65	6	asset	asset	NOUN
ijtc-561	65	7	intensity	intensity	NOUN
ijtc-561	65	8	(	(	PUNCT
ijtc-561	65	9	bai	bai	PROPN
ijtc-561	65	10	)	)	PUNCT
ijtc-561	65	11	is	be	AUX
ijtc-561	65	12	0.014	0.014	NUM
ijtc-561	65	13	.	.	PUNCT
ijtc-561	66	1	the	the	DET
ijtc-561	66	2	standard	standard	ADJ
ijtc-561	66	3	deviation	deviation	NOUN
ijtc-561	66	4	score	score	NOUN
ijtc-561	66	5	of	of	ADP
ijtc-561	66	6	the	the	DET
ijtc-561	66	7	biological	biological	ADJ
ijtc-561	66	8	asset	asset	NOUN
ijtc-561	66	9	intensity	intensity	NOUN
ijtc-561	66	10	(	(	PUNCT
ijtc-561	66	11	bai	bai	PROPN
ijtc-561	66	12	)	)	PUNCT
ijtc-561	66	13	is	be	AUX
ijtc-561	66	14	0.007	0.007	NUM
ijtc-561	66	15	.	.	PUNCT
ijtc-561	67	1	the	the	DET
ijtc-561	67	2	minimum	minimum	ADJ
ijtc-561	67	3	value	value	NOUN
ijtc-561	67	4	of	of	ADP
ijtc-561	67	5	bai	bai	PROPN
ijtc-561	67	6	is	be	AUX
ijtc-561	67	7	0.002	0.002	NUM
ijtc-561	67	8	and	and	CCONJ
ijtc-561	67	9	the	the	DET
ijtc-561	67	10	maximum	maximum	ADJ
ijtc-561	67	11	value	value	NOUN
ijtc-561	67	12	of	of	ADP
ijtc-561	67	13	bai	bai	PROPN
ijtc-561	67	14	is	be	AUX
ijtc-561	67	15	0.031	0.031	NUM
ijtc-561	67	16	.	.	PUNCT
ijtc-561	68	1	the	the	DET
ijtc-561	68	2	mean	mean	ADJ
ijtc-561	68	3	value	value	NOUN
ijtc-561	68	4	of	of	ADP
ijtc-561	68	5	company	company	NOUN
ijtc-561	68	6	growth	growth	NOUN
ijtc-561	68	7	(	(	PUNCT
ijtc-561	68	8	cg	cg	NOUN
ijtc-561	68	9	)	)	PUNCT
ijtc-561	68	10	is	be	AUX
ijtc-561	68	11	0.034	0.034	NUM
ijtc-561	68	12	.	.	PUNCT
ijtc-561	69	1	the	the	DET
ijtc-561	69	2	standard	standard	ADJ
ijtc-561	69	3	deviation	deviation	NOUN
ijtc-561	69	4	value	value	NOUN
ijtc-561	69	5	of	of	ADP
ijtc-561	69	6	company	company	NOUN
ijtc-561	69	7	growth	growth	NOUN
ijtc-561	69	8	(	(	PUNCT
ijtc-561	69	9	cg	cg	NOUN
ijtc-561	69	10	)	)	PUNCT
ijtc-561	69	11	is	be	AUX
ijtc-561	69	12	0.182	0.182	NUM
ijtc-561	69	13	.	.	PUNCT
ijtc-561	70	1	the	the	DET
ijtc-561	70	2	minimum	minimum	ADJ
ijtc-561	70	3	value	value	NOUN
ijtc-561	70	4	for	for	ADP
ijtc-561	70	5	company	company	NOUN
ijtc-561	70	6	growth	growth	NOUN
ijtc-561	70	7	(	(	PUNCT
ijtc-561	70	8	cg	cg	NOUN
ijtc-561	70	9	)	)	PUNCT
ijtc-561	70	10	is	be	AUX
ijtc-561	70	11	-0.371	-0.371	PUNCT
ijtc-561	70	12	and	and	CCONJ
ijtc-561	70	13	the	the	DET
ijtc-561	70	14	maximum	maximum	ADJ
ijtc-561	70	15	value	value	NOUN
ijtc-561	70	16	for	for	ADP
ijtc-561	70	17	company	company	NOUN
ijtc-561	70	18	growth	growth	NOUN
ijtc-561	70	19	(	(	PUNCT
ijtc-561	70	20	cg	cg	NOUN
ijtc-561	70	21	)	)	PUNCT
ijtc-561	70	22	is	be	AUX
ijtc-561	70	23	0.735	0.735	NUM
ijtc-561	70	24	.	.	PUNCT
ijtc-561	71	1	the	the	DET
ijtc-561	71	2	mean	mean	ADJ
ijtc-561	71	3	value	value	NOUN
ijtc-561	71	4	of	of	ADP
ijtc-561	71	5	auditor	auditor	NOUN
ijtc-561	71	6	type	type	NOUN
ijtc-561	71	7	(	(	PUNCT
ijtc-561	71	8	at	at	ADP
ijtc-561	71	9	)	)	PUNCT
ijtc-561	71	10	is	be	AUX
ijtc-561	71	11	0.564	0.564	NUM
ijtc-561	71	12	.	.	PUNCT
ijtc-561	72	1	the	the	DET
ijtc-561	72	2	value	value	NOUN
ijtc-561	72	3	of	of	ADP
ijtc-561	72	4	the	the	DET
ijtc-561	72	5	auditor	auditor	NOUN
ijtc-561	72	6	type	type	NOUN
ijtc-561	72	7	standard	standard	ADJ
ijtc-561	72	8	deviation	deviation	NOUN
ijtc-561	72	9	(	(	PUNCT
ijtc-561	72	10	at	at	ADP
ijtc-561	72	11	)	)	PUNCT
ijtc-561	72	12	is	be	AUX
ijtc-561	72	13	0.502	0.502	NUM
ijtc-561	72	14	.	.	PUNCT
ijtc-561	73	1	the	the	DET
ijtc-561	73	2	minimum	minimum	ADJ
ijtc-561	73	3	value	value	NOUN
ijtc-561	73	4	for	for	ADP
ijtc-561	73	5	auditor	auditor	NOUN
ijtc-561	73	6	type	type	NOUN
ijtc-561	73	7	(	(	PUNCT
ijtc-561	73	8	at	at	ADP
ijtc-561	73	9	)	)	PUNCT
ijtc-561	73	10	is	be	AUX
ijtc-561	73	11	0.000	0.000	NUM
ijtc-561	73	12	and	and	CCONJ
ijtc-561	73	13	the	the	DET
ijtc-561	73	14	maximum	maximum	ADJ
ijtc-561	73	15	value	value	NOUN
ijtc-561	73	16	for	for	ADP
ijtc-561	73	17	auditor	auditor	NOUN
ijtc-561	73	18	type	type	NOUN
ijtc-561	73	19	(	(	PUNCT
ijtc-561	73	20	at	at	ADP
ijtc-561	73	21	)	)	PUNCT
ijtc-561	73	22	is	be	AUX
ijtc-561	73	23	1,000	1,000	NUM
ijtc-561	73	24	.	.	PUNCT
ijtc-561	74	1	panel	panel	NOUN
ijtc-561	74	2	data	data	PROPN
ijtc-561	74	3	regression	regression	NOUN
ijtc-561	74	4	model	model	NOUN
ijtc-561	74	5	selection	selection	NOUN
ijtc-561	74	6	for	for	ADP
ijtc-561	74	7	the	the	DET
ijtc-561	74	8	selection	selection	NOUN
ijtc-561	74	9	of	of	ADP
ijtc-561	74	10	this	this	DET
ijtc-561	74	11	research	research	NOUN
ijtc-561	74	12	model	model	NOUN
ijtc-561	75	1	,	,	PUNCT
ijtc-561	75	2	the	the	DET
ijtc-561	75	3	authors	author	NOUN
ijtc-561	75	4	conducted	conduct	VERB
ijtc-561	75	5	the	the	DET
ijtc-561	75	6	chow	chow	PROPN
ijtc-561	75	7	test	test	NOUN
ijtc-561	75	8	and	and	CCONJ
ijtc-561	75	9	housman	housman	PROPN
ijtc-561	75	10	test	test	NOUN
ijtc-561	75	11	.	.	PUNCT
ijtc-561	76	1	the	the	DET
ijtc-561	76	2	chow	chow	PROPN
ijtc-561	76	3	test	test	NOUN
ijtc-561	76	4	was	be	AUX
ijtc-561	76	5	run	run	VERB
ijtc-561	76	6	to	to	PART
ijtc-561	76	7	find	find	VERB
ijtc-561	76	8	out	out	ADP
ijtc-561	76	9	which	which	PRON
ijtc-561	76	10	of	of	ADP
ijtc-561	76	11	the	the	DET
ijtc-561	76	12	common	common	ADJ
ijtc-561	76	13	effect	effect	NOUN
ijtc-561	76	14	model	model	NOUN
ijtc-561	76	15	(	(	PUNCT
ijtc-561	76	16	cem	cem	NOUN
ijtc-561	76	17	)	)	PUNCT
ijtc-561	76	18	and	and	CCONJ
ijtc-561	76	19	fixed	fix	VERB
ijtc-561	76	20	biological	biological	ADJ
ijtc-561	76	21	asset	asset	NOUN
ijtc-561	76	22	disclosure	disclosure	NOUN
ijtc-561	76	23	in	in	ADP
ijtc-561	76	24	indonesia	indonesia	PROPN
ijtc-561	76	25	aminah	aminah	PROPN
ijtc-561	76	26	,	,	PUNCT
ijtc-561	76	27	suhardjanto	suhardjanto	PROPN
ijtc-561	76	28	,	,	PUNCT
ijtc-561	76	29	rahmawati	rahmawati	NOUN
ijtc-561	76	30	,	,	PUNCT
ijtc-561	76	31	winarna	winarna	NOUN
ijtc-561	76	32	,	,	PUNCT
ijtc-561	76	33	and	and	CCONJ
ijtc-561	76	34	oktaviana	oktaviana	PROPN
ijtc-561	76	35	401	401	NUM
ijtc-561	76	36	|	|	ADV
ijtc-561	76	37	ilomata	ilomata	PROPN
ijtc-561	76	38	international	international	ADJ
ijtc-561	76	39	journal	journal	NOUN
ijtc-561	76	40	of	of	ADP
ijtc-561	76	41	tax	tax	PROPN
ijtc-561	76	42	&	&	CCONJ
ijtc-561	76	43	accounting	accounting	PROPN
ijtc-561	76	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	76	45	effect	effect	NOUN
ijtc-561	76	46	model	model	NOUN
ijtc-561	76	47	(	(	PUNCT
ijtc-561	76	48	fem	fem	NOUN
ijtc-561	76	49	)	)	PUNCT
ijtc-561	76	50	models	model	NOUN
ijtc-561	76	51	were	be	AUX
ijtc-561	76	52	more	more	ADV
ijtc-561	76	53	optimally	optimally	ADV
ijtc-561	76	54	used	use	VERB
ijtc-561	76	55	.	.	PUNCT
ijtc-561	77	1	while	while	SCONJ
ijtc-561	77	2	the	the	DET
ijtc-561	77	3	housman	housman	PROPN
ijtc-561	77	4	test	test	NOUN
ijtc-561	77	5	is	be	AUX
ijtc-561	77	6	used	use	VERB
ijtc-561	77	7	to	to	PART
ijtc-561	77	8	ensure	ensure	VERB
ijtc-561	77	9	a	a	DET
ijtc-561	77	10	suitable	suitable	ADJ
ijtc-561	77	11	model	model	NOUN
ijtc-561	77	12	between	between	ADP
ijtc-561	77	13	the	the	DET
ijtc-561	77	14	fixed	fix	VERB
ijtc-561	77	15	effect	effect	NOUN
ijtc-561	77	16	model	model	NOUN
ijtc-561	77	17	(	(	PUNCT
ijtc-561	77	18	fem	fem	NOUN
ijtc-561	77	19	)	)	PUNCT
ijtc-561	77	20	and	and	CCONJ
ijtc-561	77	21	the	the	DET
ijtc-561	77	22	random	random	ADJ
ijtc-561	77	23	effect	effect	NOUN
ijtc-561	77	24	model	model	NOUN
ijtc-561	77	25	(	(	PUNCT
ijtc-561	77	26	rem	rem	NOUN
ijtc-561	77	27	)	)	PUNCT
ijtc-561	77	28	.	.	PUNCT
ijtc-561	78	1	table	table	NOUN
ijtc-561	78	2	3	3	NUM
ijtc-561	78	3	.	.	X
ijtc-561	78	4	recapitulation	recapitulation	NOUN
ijtc-561	78	5	of	of	ADP
ijtc-561	78	6	model	model	NOUN
ijtc-561	78	7	selection	selection	NOUN
ijtc-561	78	8	test	test	NOUN
ijtc-561	78	9	results	result	VERB
ijtc-561	78	10	uji	uji	PROPN
ijtc-561	78	11	chow	chow	PROPN
ijtc-561	78	12	nilai	nilai	PROPN
ijtc-561	78	13	probabilitas	probabilitas	PROPN
ijtc-561	78	14	f	f	PROPN
ijtc-561	78	15	0,0020	0,0020	NUM
ijtc-561	78	16	uji	uji	PROPN
ijtc-561	78	17	hausman	hausman	PROPN
ijtc-561	78	18	nilai	nilai	PROPN
ijtc-561	78	19	probabilitas	probabilita	VERB
ijtc-561	78	20	chi	chi	ADJ
ijtc-561	78	21	squares	square	NOUN
ijtc-561	78	22	0.5704	0.5704	NUM
ijtc-561	78	23	source	source	NOUN
ijtc-561	78	24	:	:	PUNCT
ijtc-561	78	25	processed	process	VERB
ijtc-561	78	26	data	datum	NOUN
ijtc-561	78	27	,	,	PUNCT
ijtc-561	78	28	2022	2022	NUM
ijtc-561	78	29	from	from	ADP
ijtc-561	78	30	the	the	DET
ijtc-561	78	31	results	result	NOUN
ijtc-561	78	32	of	of	ADP
ijtc-561	78	33	the	the	DET
ijtc-561	78	34	above	above	ADJ
ijtc-561	78	35	recapitulation	recapitulation	NOUN
ijtc-561	78	36	,	,	PUNCT
ijtc-561	78	37	in	in	ADP
ijtc-561	78	38	the	the	DET
ijtc-561	78	39	chow	chow	PROPN
ijtc-561	78	40	test	test	NOUN
ijtc-561	78	41	,	,	PUNCT
ijtc-561	78	42	it	it	PRON
ijtc-561	78	43	is	be	AUX
ijtc-561	78	44	known	know	VERB
ijtc-561	78	45	that	that	SCONJ
ijtc-561	78	46	if	if	SCONJ
ijtc-561	78	47	the	the	DET
ijtc-561	78	48	prob	prob	PROPN
ijtc-561	78	49	-	-	PUNCT
ijtc-561	78	50	f	f	PROPN
ijtc-561	78	51	value	value	NOUN
ijtc-561	78	52	of	of	ADP
ijtc-561	78	53	0.0020	0.0020	NUM
ijtc-561	78	54	is	be	AUX
ijtc-561	78	55	declared	declare	VERB
ijtc-561	78	56	less	less	ADJ
ijtc-561	78	57	than	than	ADP
ijtc-561	78	58	the	the	DET
ijtc-561	78	59	significant	significant	ADJ
ijtc-561	78	60	level	level	NOUN
ijtc-561	78	61	(	(	PUNCT
ijtc-561	78	62	0,002	0,002	NUM
ijtc-561	78	63	<	<	X
ijtc-561	78	64	0,05	0,05	NOUN
ijtc-561	78	65	)	)	PUNCT
ijtc-561	78	66	then	then	ADV
ijtc-561	78	67	the	the	DET
ijtc-561	78	68	more	more	ADV
ijtc-561	78	69	appropriate	appropriate	ADJ
ijtc-561	78	70	model	model	NOUN
ijtc-561	78	71	between	between	ADP
ijtc-561	78	72	the	the	DET
ijtc-561	78	73	two	two	NUM
ijtc-561	78	74	is	be	AUX
ijtc-561	78	75	the	the	DET
ijtc-561	78	76	fixed	fixed	ADJ
ijtc-561	78	77	effect	effect	NOUN
ijtc-561	78	78	model	model	NOUN
ijtc-561	78	79	(	(	PUNCT
ijtc-561	78	80	fem	fem	PROPN
ijtc-561	78	81	)	)	PUNCT
ijtc-561	78	82	.	.	PUNCT
ijtc-561	79	1	furthermore	furthermore	ADV
ijtc-561	79	2	,	,	PUNCT
ijtc-561	79	3	based	base	VERB
ijtc-561	79	4	on	on	ADP
ijtc-561	79	5	the	the	DET
ijtc-561	79	6	results	result	NOUN
ijtc-561	79	7	of	of	ADP
ijtc-561	79	8	the	the	DET
ijtc-561	79	9	hausman	hausman	PROPN
ijtc-561	79	10	test	test	NOUN
ijtc-561	79	11	above	above	ADV
ijtc-561	79	12	,	,	PUNCT
ijtc-561	79	13	it	it	PRON
ijtc-561	79	14	shows	show	VERB
ijtc-561	79	15	that	that	SCONJ
ijtc-561	79	16	the	the	DET
ijtc-561	79	17	probability	probability	NOUN
ijtc-561	79	18	value	value	NOUN
ijtc-561	79	19	chi	chi	NOUN
ijtc-561	79	20	-	-	PUNCT
ijtc-561	79	21	squaresres	squaresre	NOUN
ijtc-561	79	22	is	be	AUX
ijtc-561	79	23	greater	great	ADJ
ijtc-561	79	24	than	than	ADP
ijtc-561	79	25	the	the	DET
ijtc-561	79	26	significant	significant	ADJ
ijtc-561	79	27	level	level	NOUN
ijtc-561	79	28	(	(	PUNCT
ijtc-561	79	29	0,5704	0,5704	X
ijtc-561	79	30	>	>	X
ijtc-561	79	31	0,05	0,05	NUM
ijtc-561	79	32	)	)	PUNCT
ijtc-561	79	33	.	.	PUNCT
ijtc-561	80	1	it	it	PRON
ijtc-561	80	2	can	can	AUX
ijtc-561	80	3	be	be	AUX
ijtc-561	80	4	concluded	conclude	VERB
ijtc-561	80	5	that	that	SCONJ
ijtc-561	80	6	the	the	DET
ijtc-561	80	7	random	random	ADJ
ijtc-561	80	8	effect	effect	NOUN
ijtc-561	80	9	(	(	PUNCT
ijtc-561	80	10	rem	rem	NOUN
ijtc-561	80	11	)	)	PUNCT
ijtc-561	80	12	model	model	NOUN
ijtc-561	80	13	is	be	AUX
ijtc-561	80	14	more	more	ADV
ijtc-561	80	15	suitable	suitable	ADJ
ijtc-561	80	16	than	than	ADP
ijtc-561	80	17	the	the	DET
ijtc-561	80	18	fixed	fix	VERB
ijtc-561	80	19	effect	effect	NOUN
ijtc-561	80	20	(	(	PUNCT
ijtc-561	80	21	fem	fem	NOUN
ijtc-561	80	22	)	)	PUNCT
ijtc-561	80	23	model	model	NOUN
ijtc-561	80	24	.	.	PUNCT
ijtc-561	81	1	the	the	DET
ijtc-561	81	2	lagrange	lagrange	PROPN
ijtc-561	81	3	multiplier	multipli	ADJ
ijtc-561	81	4	test	test	NOUN
ijtc-561	81	5	was	be	AUX
ijtc-561	81	6	not	not	PART
ijtc-561	81	7	carried	carry	VERB
ijtc-561	81	8	out	out	ADP
ijtc-561	81	9	in	in	ADP
ijtc-561	81	10	this	this	DET
ijtc-561	81	11	study	study	NOUN
ijtc-561	81	12	because	because	SCONJ
ijtc-561	81	13	this	this	DET
ijtc-561	81	14	test	test	NOUN
ijtc-561	81	15	was	be	AUX
ijtc-561	81	16	used	use	VERB
ijtc-561	81	17	to	to	PART
ijtc-561	81	18	compare	compare	VERB
ijtc-561	81	19	cem	cem	NOUN
ijtc-561	81	20	and	and	CCONJ
ijtc-561	81	21	rem	rem	NOUN
ijtc-561	81	22	,	,	PUNCT
ijtc-561	81	23	while	while	SCONJ
ijtc-561	81	24	in	in	ADP
ijtc-561	81	25	the	the	DET
ijtc-561	81	26	chow	chow	PROPN
ijtc-561	81	27	test	test	NOUN
ijtc-561	81	28	,	,	PUNCT
ijtc-561	81	29	fem	fem	PROPN
ijtc-561	81	30	was	be	AUX
ijtc-561	81	31	more	more	ADV
ijtc-561	81	32	precise	precise	ADJ
ijtc-561	81	33	than	than	ADP
ijtc-561	81	34	cem	cem	NOUN
ijtc-561	81	35	,	,	PUNCT
ijtc-561	81	36	and	and	CCONJ
ijtc-561	81	37	rem	rem	NOUN
ijtc-561	81	38	was	be	AUX
ijtc-561	81	39	better	well	ADV
ijtc-561	81	40	used	use	VERB
ijtc-561	81	41	than	than	ADP
ijtc-561	81	42	fem	fem	PROPN
ijtc-561	81	43	.	.	PUNCT
ijtc-561	82	1	therefore	therefore	ADV
ijtc-561	82	2	,	,	PUNCT
ijtc-561	82	3	the	the	DET
ijtc-561	82	4	random	random	ADJ
ijtc-561	82	5	effect	effect	NOUN
ijtc-561	82	6	(	(	PUNCT
ijtc-561	82	7	rem	rem	NOUN
ijtc-561	82	8	)	)	PUNCT
ijtc-561	82	9	model	model	NOUN
ijtc-561	82	10	was	be	AUX
ijtc-561	82	11	chosen	choose	VERB
ijtc-561	82	12	to	to	PART
ijtc-561	82	13	analyze	analyze	VERB
ijtc-561	82	14	the	the	DET
ijtc-561	82	15	variables	variable	NOUN
ijtc-561	82	16	in	in	ADP
ijtc-561	82	17	this	this	DET
ijtc-561	82	18	research	research	NOUN
ijtc-561	82	19	.	.	PUNCT
ijtc-561	83	1	the	the	DET
ijtc-561	83	2	following	follow	VERB
ijtc-561	83	3	is	be	AUX
ijtc-561	83	4	the	the	DET
ijtc-561	83	5	equation	equation	NOUN
ijtc-561	83	6	of	of	ADP
ijtc-561	83	7	the	the	DET
ijtc-561	83	8	random	random	ADJ
ijtc-561	83	9	effect	effect	NOUN
ijtc-561	83	10	(	(	PUNCT
ijtc-561	83	11	rem	rem	NOUN
ijtc-561	83	12	)	)	PUNCT
ijtc-561	83	13	model	model	NOUN
ijtc-561	83	14	.	.	PUNCT
ijtc-561	84	1	badit	badit	NOUN
ijtc-561	84	2	=	=	PUNCT
ijtc-561	85	1	0	0	NOUN
ijtc-561	86	1	+	+	CCONJ
ijtc-561	86	2	1	1	PROPN
ijtc-561	86	3	+	+	CCONJ
ijtc-561	86	4	1bai1it	1bai1it	NOUN
ijtc-561	86	5	+	+	CCONJ
ijtc-561	86	6	2cg2it	2cg2it	NUM
ijtc-561	86	7	+	+	CCONJ
ijtc-561	86	8	3at3it	3at3it	NUM
ijtc-561	86	9	+	+	NUM
ijtc-561	86	10	4po4it	4po4it	PRON
ijtc-561	87	1	+	+	CCONJ
ijtc-561	87	2	eit	eit	ADV
ijtc-561	87	3	bad	bad	ADJ
ijtc-561	87	4	:	:	PUNCT
ijtc-561	87	5	biological	biological	ADJ
ijtc-561	87	6	asset	asset	NOUN
ijtc-561	87	7	disclosure	disclosure	NOUN
ijtc-561	87	8	0	0	ADV
ijtc-561	87	9	:	:	PUNCT
ijtc-561	87	10	unknown	unknown	ADJ
ijtc-561	87	11	parameter	parameter	NOUN
ijtc-561	87	12	indicating	indicate	VERB
ijtc-561	87	13	the	the	DET
ijtc-561	87	14	average	average	NOUN
ijtc-561	87	15	of	of	ADP
ijtc-561	87	16	the	the	DET
ijtc-561	87	17	population	population	NOUN
ijtc-561	87	18	intercept	intercept	NOUN
ijtc-561	87	19	bai	bai	PROPN
ijtc-561	87	20	:	:	PUNCT
ijtc-561	87	21	biological	biological	ADJ
ijtc-561	87	22	asset	asset	NOUN
ijtc-561	87	23	intensity	intensity	NOUN
ijtc-561	87	24	cg	cg	NOUN
ijtc-561	87	25	:	:	PUNCT
ijtc-561	87	26	company	company	NOUN
ijtc-561	87	27	growth	growth	NOUN
ijtc-561	87	28	at	at	ADP
ijtc-561	87	29	:	:	PUNCT
ijtc-561	87	30	auditor	auditor	NOUN
ijtc-561	87	31	type	type	NOUN
ijtc-561	87	32	po	po	NOUN
ijtc-561	87	33	:	:	PUNCT
ijtc-561	87	34	public	public	ADJ
ijtc-561	87	35	ownership	ownership	NOUN
ijtc-561	87	36	µ	µ	NOUN
ijtc-561	87	37	:	:	PUNCT
ijtc-561	87	38	it	it	PRON
ijtc-561	87	39	is	be	AUX
ijtc-561	87	40	random	random	ADJ
ijtc-561	87	41	which	which	PRON
ijtc-561	87	42	explains	explain	VERB
ijtc-561	87	43	the	the	DET
ijtc-561	87	44	differences	difference	NOUN
ijtc-561	87	45	in	in	ADP
ijtc-561	87	46	the	the	DET
ijtc-561	87	47	behavior	behavior	NOUN
ijtc-561	87	48	of	of	ADP
ijtc-561	87	49	individual	individual	ADJ
ijtc-561	87	50	companies	company	NOUN
ijtc-561	87	51	classic	classic	ADJ
ijtc-561	87	52	assumption	assumption	NOUN
ijtc-561	87	53	test	test	NOUN
ijtc-561	87	54	gujarati	gujarati	PROPN
ijtc-561	87	55	&	&	CCONJ
ijtc-561	87	56	porter	porter	PROPN
ijtc-561	87	57	(	(	PUNCT
ijtc-561	87	58	2009	2009	NUM
ijtc-561	87	59	)	)	PUNCT
ijtc-561	87	60	stated	state	VERB
ijtc-561	87	61	that	that	SCONJ
ijtc-561	87	62	the	the	DET
ijtc-561	87	63	equation	equation	NOUN
ijtc-561	87	64	using	use	VERB
ijtc-561	87	65	the	the	DET
ijtc-561	87	66	generalized	generalized	ADJ
ijtc-561	87	67	least	least	ADJ
ijtc-561	87	68	squares	square	NOUN
ijtc-561	87	69	(	(	PUNCT
ijtc-561	87	70	gls	gls	PROPN
ijtc-561	87	71	)	)	PUNCT
ijtc-561	87	72	approach	approach	NOUN
ijtc-561	87	73	has	have	AUX
ijtc-561	87	74	passed	pass	VERB
ijtc-561	87	75	the	the	DET
ijtc-561	87	76	classical	classical	ADJ
ijtc-561	87	77	assumption	assumption	NOUN
ijtc-561	87	78	.	.	PUNCT
ijtc-561	88	1	the	the	DET
ijtc-561	88	2	panel	panel	NOUN
ijtc-561	88	3	data	data	PROPN
ijtc-561	88	4	regression	regression	NOUN
ijtc-561	88	5	model	model	NOUN
ijtc-561	88	6	which	which	PRON
ijtc-561	88	7	is	be	AUX
ijtc-561	88	8	the	the	DET
ijtc-561	88	9	gls	gls	NOUN
ijtc-561	88	10	is	be	AUX
ijtc-561	88	11	a	a	DET
ijtc-561	88	12	random	random	ADJ
ijtc-561	88	13	effect	effect	NOUN
ijtc-561	88	14	(	(	PUNCT
ijtc-561	88	15	rem	rem	NOUN
ijtc-561	88	16	)	)	PUNCT
ijtc-561	88	17	model	model	NOUN
ijtc-561	88	18	,	,	PUNCT
ijtc-561	88	19	while	while	SCONJ
ijtc-561	88	20	the	the	DET
ijtc-561	88	21	common	common	ADJ
ijtc-561	88	22	effects	effect	NOUN
ijtc-561	88	23	(	(	PUNCT
ijtc-561	88	24	cem	cem	NOUN
ijtc-561	88	25	)	)	PUNCT
ijtc-561	88	26	and	and	CCONJ
ijtc-561	88	27	fixed	fix	VERB
ijtc-561	88	28	effect	effect	NOUN
ijtc-561	88	29	(	(	PUNCT
ijtc-561	88	30	fem	fem	NOUN
ijtc-561	88	31	)	)	PUNCT
ijtc-561	88	32	models	model	NOUN
ijtc-561	88	33	use	use	VERB
ijtc-561	88	34	ordinary	ordinary	ADJ
ijtc-561	88	35	least	least	ADJ
ijtc-561	88	36	squares	square	NOUN
ijtc-561	88	37	(	(	PUNCT
ijtc-561	88	38	ols	ol	NOUN
ijtc-561	88	39	)	)	PUNCT
ijtc-561	88	40	,	,	PUNCT
ijtc-561	88	41	so	so	SCONJ
ijtc-561	88	42	they	they	PRON
ijtc-561	88	43	must	must	AUX
ijtc-561	88	44	pass	pass	VERB
ijtc-561	88	45	the	the	DET
ijtc-561	88	46	classical	classical	ADJ
ijtc-561	88	47	assumption	assumption	NOUN
ijtc-561	88	48	test	test	NOUN
ijtc-561	88	49	and	and	CCONJ
ijtc-561	88	50	reach	reach	VERB
ijtc-561	88	51	blue	blue	ADJ
ijtc-561	88	52	(	(	PUNCT
ijtc-561	88	53	best	good	ADJ
ijtc-561	88	54	linear	linear	ADJ
ijtc-561	88	55	unbiased	unbiased	ADJ
ijtc-561	88	56	estimator	estimator	NOUN
ijtc-561	88	57	)	)	PUNCT
ijtc-561	88	58	.	.	PUNCT
ijtc-561	89	1	because	because	SCONJ
ijtc-561	89	2	the	the	DET
ijtc-561	89	3	regression	regression	NOUN
ijtc-561	89	4	equation	equation	NOUN
ijtc-561	89	5	in	in	ADP
ijtc-561	89	6	this	this	DET
ijtc-561	89	7	study	study	NOUN
ijtc-561	89	8	uses	use	VERB
ijtc-561	89	9	a	a	DET
ijtc-561	89	10	random	random	ADJ
ijtc-561	89	11	effect	effect	NOUN
ijtc-561	89	12	model	model	NOUN
ijtc-561	89	13	where	where	SCONJ
ijtc-561	89	14	the	the	DET
ijtc-561	89	15	generalized	generalized	ADJ
ijtc-561	89	16	least	least	ADJ
ijtc-561	89	17	squares	square	NOUN
ijtc-561	89	18	(	(	PUNCT
ijtc-561	89	19	gls	gls	NOUN
ijtc-561	89	20	)	)	PUNCT
ijtc-561	89	21	estimation	estimation	NOUN
ijtc-561	89	22	method	method	NOUN
ijtc-561	89	23	is	be	AUX
ijtc-561	89	24	said	say	VERB
ijtc-561	89	25	to	to	PART
ijtc-561	89	26	be	be	AUX
ijtc-561	89	27	able	able	ADJ
ijtc-561	89	28	to	to	PART
ijtc-561	89	29	overcome	overcome	VERB
ijtc-561	89	30	heteroscedasticity	heteroscedasticity	NOUN
ijtc-561	89	31	and	and	CCONJ
ijtc-561	89	32	autocorrelation	autocorrelation	NOUN
ijtc-561	89	33	,	,	PUNCT
ijtc-561	89	34	it	it	PRON
ijtc-561	89	35	is	be	AUX
ijtc-561	89	36	not	not	PART
ijtc-561	89	37	necessary	necessary	ADJ
ijtc-561	89	38	to	to	PART
ijtc-561	89	39	test	test	VERB
ijtc-561	89	40	the	the	DET
ijtc-561	89	41	classical	classical	ADJ
ijtc-561	89	42	assumptions	assumption	NOUN
ijtc-561	89	43	.	.	PUNCT
ijtc-561	90	1	in	in	ADP
ijtc-561	90	2	this	this	DET
ijtc-561	90	3	study	study	NOUN
ijtc-561	90	4	,	,	PUNCT
ijtc-561	90	5	the	the	DET
ijtc-561	90	6	authors	author	NOUN
ijtc-561	90	7	only	only	ADV
ijtc-561	90	8	tested	test	VERB
ijtc-561	90	9	the	the	DET
ijtc-561	90	10	normality	normality	NOUN
ijtc-561	90	11	of	of	ADP
ijtc-561	90	12	the	the	DET
ijtc-561	90	13	distributed	distribute	VERB
ijtc-561	90	14	data	datum	NOUN
ijtc-561	90	15	,	,	PUNCT
ijtc-561	90	16	namely	namely	ADV
ijtc-561	90	17	the	the	DET
ijtc-561	90	18	normality	normality	NOUN
ijtc-561	90	19	test	test	NOUN
ijtc-561	90	20	and	and	CCONJ
ijtc-561	90	21	found	find	VERB
ijtc-561	90	22	out	out	ADP
ijtc-561	90	23	whether	whether	SCONJ
ijtc-561	90	24	there	there	PRON
ijtc-561	90	25	was	be	VERB
ijtc-561	90	26	a	a	DET
ijtc-561	90	27	correlation	correlation	NOUN
ijtc-561	90	28	between	between	ADP
ijtc-561	90	29	the	the	DET
ijtc-561	90	30	independent	independent	ADJ
ijtc-561	90	31	variables	variable	NOUN
ijtc-561	90	32	,	,	PUNCT
ijtc-561	90	33	namely	namely	ADV
ijtc-561	90	34	the	the	DET
ijtc-561	90	35	multicorniality	multicorniality	NOUN
ijtc-561	90	36	test	test	NOUN
ijtc-561	90	37	.	.	PUNCT
ijtc-561	91	1	normality	normality	NOUN
ijtc-561	91	2	test	test	NOUN
ijtc-561	91	3	the	the	DET
ijtc-561	91	4	jarque	jarque	NOUN
ijtc-561	91	5	-	-	PUNCT
ijtc-561	91	6	berra	berra	NOUN
ijtc-561	91	7	method	method	NOUN
ijtc-561	91	8	was	be	AUX
ijtc-561	91	9	used	use	VERB
ijtc-561	91	10	in	in	ADP
ijtc-561	91	11	testing	test	VERB
ijtc-561	91	12	the	the	DET
ijtc-561	91	13	normality	normality	NOUN
ijtc-561	91	14	of	of	ADP
ijtc-561	91	15	this	this	DET
ijtc-561	91	16	study	study	NOUN
ijtc-561	91	17	.	.	PUNCT
ijtc-561	92	1	the	the	DET
ijtc-561	92	2	results	result	NOUN
ijtc-561	92	3	obtained	obtain	VERB
ijtc-561	92	4	are	be	AUX
ijtc-561	92	5	as	as	SCONJ
ijtc-561	92	6	follows	follow	VERB
ijtc-561	92	7	.	.	PUNCT
ijtc-561	93	1	biological	biological	ADJ
ijtc-561	93	2	asset	asset	NOUN
ijtc-561	93	3	disclosure	disclosure	NOUN
ijtc-561	93	4	in	in	ADP
ijtc-561	93	5	indonesia	indonesia	PROPN
ijtc-561	93	6	aminah	aminah	PROPN
ijtc-561	93	7	,	,	PUNCT
ijtc-561	93	8	suhardjanto	suhardjanto	PROPN
ijtc-561	93	9	,	,	PUNCT
ijtc-561	93	10	rahmawati	rahmawati	NOUN
ijtc-561	93	11	,	,	PUNCT
ijtc-561	93	12	winarna	winarna	NOUN
ijtc-561	93	13	,	,	PUNCT
ijtc-561	93	14	and	and	CCONJ
ijtc-561	93	15	oktaviana	oktaviana	NOUN
ijtc-561	93	16	402	402	NUM
ijtc-561	93	17	|	|	ADV
ijtc-561	93	18	ilomata	ilomata	PROPN
ijtc-561	93	19	international	international	ADJ
ijtc-561	93	20	journal	journal	NOUN
ijtc-561	93	21	of	of	ADP
ijtc-561	93	22	tax	tax	PROPN
ijtc-561	93	23	&	&	CCONJ
ijtc-561	93	24	accounting	account	VERB
ijtc-561	93	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-561	93	26	picture	picture	NOUN
ijtc-561	93	27	1	1	NUM
ijtc-561	93	28	.	.	PUNCT
ijtc-561	93	29	normality	normality	NOUN
ijtc-561	93	30	test	test	NOUN
ijtc-561	93	31	diagram	diagram	NOUN
ijtc-561	93	32	it	it	PRON
ijtc-561	93	33	can	can	AUX
ijtc-561	93	34	be	be	AUX
ijtc-561	93	35	seen	see	VERB
ijtc-561	93	36	that	that	SCONJ
ijtc-561	93	37	the	the	DET
ijtc-561	93	38	jarque	jarque	NOUN
ijtc-561	93	39	-	-	PUNCT
ijtc-561	93	40	berra	berra	NOUN
ijtc-561	93	41	probability	probability	NOUN
ijtc-561	93	42	value	value	NOUN
ijtc-561	93	43	is	be	AUX
ijtc-561	93	44	0.866061	0.866061	NUM
ijtc-561	93	45	greater	great	ADJ
ijtc-561	93	46	than	than	ADP
ijtc-561	93	47	the	the	DET
ijtc-561	93	48	significance	significance	NOUN
ijtc-561	93	49	level	level	NOUN
ijtc-561	93	50	(	(	PUNCT
ijtc-561	93	51	0.87	0.87	NUM
ijtc-561	93	52	>	>	SYM
ijtc-561	93	53	0.05	0.05	NUM
ijtc-561	93	54	)	)	PUNCT
ijtc-561	93	55	,	,	PUNCT
ijtc-561	93	56	so	so	CCONJ
ijtc-561	93	57	the	the	DET
ijtc-561	93	58	research	research	NOUN
ijtc-561	93	59	data	datum	NOUN
ijtc-561	93	60	in	in	ADP
ijtc-561	93	61	this	this	DET
ijtc-561	93	62	research	research	NOUN
ijtc-561	93	63	model	model	NOUN
ijtc-561	93	64	has	have	VERB
ijtc-561	93	65	a	a	DET
ijtc-561	93	66	normal	normal	ADJ
ijtc-561	93	67	distribution	distribution	NOUN
ijtc-561	93	68	.	.	PUNCT
ijtc-561	94	1	multicollinearity	multicollinearity	NOUN
ijtc-561	94	2	test	test	NOUN
ijtc-561	94	3	paired	pair	VERB
ijtc-561	94	4	-	-	PUNCT
ijtc-561	94	5	correlation	correlation	NOUN
ijtc-561	94	6	method	method	NOUN
ijtc-561	94	7	was	be	AUX
ijtc-561	94	8	used	use	VERB
ijtc-561	94	9	to	to	PART
ijtc-561	94	10	test	test	VERB
ijtc-561	94	11	the	the	DET
ijtc-561	94	12	multicollinearity	multicollinearity	NOUN
ijtc-561	94	13	of	of	ADP
ijtc-561	94	14	the	the	DET
ijtc-561	94	15	independent	independent	ADJ
ijtc-561	94	16	variables	variable	NOUN
ijtc-561	94	17	in	in	ADP
ijtc-561	94	18	this	this	DET
ijtc-561	94	19	study	study	NOUN
ijtc-561	94	20	.	.	PUNCT
ijtc-561	95	1	the	the	DET
ijtc-561	95	2	results	result	NOUN
ijtc-561	95	3	of	of	ADP
ijtc-561	95	4	the	the	DET
ijtc-561	95	5	multicollinearity	multicollinearity	NOUN
ijtc-561	95	6	test	test	NOUN
ijtc-561	95	7	are	be	AUX
ijtc-561	95	8	as	as	SCONJ
ijtc-561	95	9	follows	follow	NOUN
ijtc-561	95	10	.	.	PUNCT
ijtc-561	96	1	table	table	NOUN
ijtc-561	96	2	4	4	NUM
ijtc-561	96	3	.	.	PUNCT
ijtc-561	97	1	multicollinearity	multicollinearity	NOUN
ijtc-561	97	2	test	test	NOUN
ijtc-561	97	3	results	result	VERB
ijtc-561	97	4	bai	bai	PROPN
ijtc-561	97	5	cg	cg	PROPN
ijtc-561	97	6	at	at	ADP
ijtc-561	97	7	po	po	PROPN
ijtc-561	97	8	bai	bai	PROPN
ijtc-561	97	9	1.000000	1.000000	NUM
ijtc-561	97	10	-0.216952	-0.216952	NOUN
ijtc-561	97	11	0.221788	0.221788	NUM
ijtc-561	97	12	0.075464	0.075464	NUM
ijtc-561	97	13	cg	cg	NOUN
ijtc-561	97	14	-0.216952	-0.216952	NOUN
ijtc-561	97	15	1.000000	1.000000	NUM
ijtc-561	97	16	0.184942	0.184942	NUM
ijtc-561	97	17	0.049618	0.049618	NUM
ijtc-561	97	18	at	at	ADP
ijtc-561	97	19	0.221788	0.221788	NUM
ijtc-561	97	20	0.184942	0.184942	NUM
ijtc-561	97	21	1.000000	1.000000	NUM
ijtc-561	97	22	0.584951	0.584951	NUM
ijtc-561	97	23	po	po	NOUN
ijtc-561	97	24	0.075464	0.075464	NUM
ijtc-561	97	25	0.049618	0.049618	NUM
ijtc-561	97	26	0.584951	0.584951	NUM
ijtc-561	97	27	1.000000	1.000000	NUM
ijtc-561	97	28	source	source	NOUN
ijtc-561	97	29	:	:	PUNCT
ijtc-561	97	30	processed	process	VERB
ijtc-561	97	31	data	datum	NOUN
ijtc-561	97	32	,	,	PUNCT
ijtc-561	97	33	2022	2022	NUM
ijtc-561	97	34	because	because	SCONJ
ijtc-561	97	35	the	the	DET
ijtc-561	97	36	table	table	NOUN
ijtc-561	97	37	above	above	ADV
ijtc-561	97	38	shows	show	VERB
ijtc-561	97	39	that	that	SCONJ
ijtc-561	97	40	the	the	DET
ijtc-561	97	41	correlation	correlation	NOUN
ijtc-561	97	42	value	value	NOUN
ijtc-561	97	43	for	for	ADP
ijtc-561	97	44	all	all	DET
ijtc-561	97	45	independent	independent	ADJ
ijtc-561	97	46	variables	variable	NOUN
ijtc-561	97	47	is	be	AUX
ijtc-561	97	48	less	less	ADJ
ijtc-561	97	49	than	than	ADP
ijtc-561	97	50	0.85	0.85	NUM
ijtc-561	97	51	,	,	PUNCT
ijtc-561	97	52	it	it	PRON
ijtc-561	97	53	can	can	AUX
ijtc-561	97	54	be	be	AUX
ijtc-561	97	55	concluded	conclude	VERB
ijtc-561	97	56	that	that	SCONJ
ijtc-561	97	57	there	there	PRON
ijtc-561	97	58	are	be	VERB
ijtc-561	97	59	no	no	DET
ijtc-561	97	60	signs	sign	NOUN
ijtc-561	97	61	of	of	ADP
ijtc-561	97	62	multicollinearity	multicollinearity	NOUN
ijtc-561	97	63	in	in	ADP
ijtc-561	97	64	each	each	PRON
ijtc-561	97	65	of	of	ADP
ijtc-561	97	66	the	the	DET
ijtc-561	97	67	independent	independent	ADJ
ijtc-561	97	68	variables	variable	NOUN
ijtc-561	97	69	of	of	ADP
ijtc-561	97	70	this	this	DET
ijtc-561	97	71	study	study	NOUN
ijtc-561	97	72	.	.	PUNCT
ijtc-561	98	1	coefficient	coefficient	NOUN
ijtc-561	98	2	of	of	ADP
ijtc-561	98	3	determination	determination	NOUN
ijtc-561	98	4	test	test	NOUN
ijtc-561	98	5	(	(	PUNCT
ijtc-561	98	6	r	r	NOUN
ijtc-561	98	7	-	-	PUNCT
ijtc-561	98	8	squared	square	VERB
ijtc-561	98	9	)	)	PUNCT
ijtc-561	98	10	the	the	DET
ijtc-561	98	11	coefficient	coefficient	NOUN
ijtc-561	98	12	of	of	ADP
ijtc-561	98	13	determination	determination	NOUN
ijtc-561	98	14	test	test	NOUN
ijtc-561	98	15	(	(	PUNCT
ijtc-561	98	16	r	r	NOUN
ijtc-561	98	17	-	-	PUNCT
ijtc-561	98	18	squared	square	VERB
ijtc-561	98	19	)	)	PUNCT
ijtc-561	98	20	is	be	AUX
ijtc-561	98	21	used	use	VERB
ijtc-561	98	22	to	to	PART
ijtc-561	98	23	find	find	VERB
ijtc-561	98	24	out	out	ADP
ijtc-561	98	25	how	how	SCONJ
ijtc-561	98	26	well	well	ADV
ijtc-561	98	27	the	the	DET
ijtc-561	98	28	model	model	NOUN
ijtc-561	98	29	can	can	AUX
ijtc-561	98	30	explain	explain	VERB
ijtc-561	98	31	the	the	DET
ijtc-561	98	32	dependent	dependent	ADJ
ijtc-561	98	33	variable	variable	NOUN
ijtc-561	98	34	.	.	PUNCT
ijtc-561	99	1	it	it	PRON
ijtc-561	99	2	is	be	AUX
ijtc-561	99	3	known	know	VERB
ijtc-561	99	4	that	that	SCONJ
ijtc-561	99	5	the	the	DET
ijtc-561	99	6	adjusted	adjusted	ADJ
ijtc-561	99	7	r	r	NOUN
ijtc-561	99	8	-	-	PUNCT
ijtc-561	99	9	squared	square	VERB
ijtc-561	99	10	value	value	NOUN
ijtc-561	99	11	of	of	ADP
ijtc-561	99	12	0,200402	0,200402	NOUN
ijtc-561	99	13	which	which	PRON
ijtc-561	99	14	shows	show	VERB
ijtc-561	99	15	the	the	DET
ijtc-561	99	16	percentage	percentage	NOUN
ijtc-561	99	17	of	of	ADP
ijtc-561	99	18	the	the	DET
ijtc-561	99	19	variable	variable	ADJ
ijtc-561	99	20	intensity	intensity	NOUN
ijtc-561	99	21	of	of	ADP
ijtc-561	99	22	biological	biological	ADJ
ijtc-561	99	23	assets	asset	NOUN
ijtc-561	99	24	,	,	PUNCT
ijtc-561	99	25	company	company	NOUN
ijtc-561	99	26	growth	growth	NOUN
ijtc-561	99	27	,	,	PUNCT
ijtc-561	99	28	type	type	NOUN
ijtc-561	99	29	of	of	ADP
ijtc-561	99	30	auditor	auditor	NOUN
ijtc-561	99	31	,	,	PUNCT
ijtc-561	99	32	and	and	CCONJ
ijtc-561	99	33	public	public	ADJ
ijtc-561	99	34	ownership	ownership	NOUN
ijtc-561	99	35	in	in	ADP
ijtc-561	99	36	explaining	explain	VERB
ijtc-561	99	37	the	the	DET
ijtc-561	99	38	disclosure	disclosure	NOUN
ijtc-561	99	39	of	of	ADP
ijtc-561	99	40	biological	biological	ADJ
ijtc-561	99	41	assets	asset	NOUN
ijtc-561	99	42	is	be	AUX
ijtc-561	99	43	20.04	20.04	NUM
ijtc-561	99	44	%	%	NOUN
ijtc-561	99	45	,	,	PUNCT
ijtc-561	99	46	with	with	ADP
ijtc-561	99	47	the	the	DET
ijtc-561	99	48	remaining	remain	VERB
ijtc-561	99	49	79.96	79.96	NUM
ijtc-561	99	50	%	%	NOUN
ijtc-561	99	51	being	be	AUX
ijtc-561	99	52	the	the	DET
ijtc-561	99	53	proportion	proportion	NOUN
ijtc-561	99	54	of	of	ADP
ijtc-561	99	55	other	other	ADJ
ijtc-561	99	56	factors	factor	NOUN
ijtc-561	99	57	that	that	PRON
ijtc-561	99	58	influence	influence	VERB
ijtc-561	99	59	the	the	DET
ijtc-561	99	60	dependent	dependent	ADJ
ijtc-561	99	61	variable	variable	NOUN
ijtc-561	99	62	.	.	PUNCT
ijtc-561	100	1	f	f	X
ijtc-561	100	2	-	-	PUNCT
ijtc-561	100	3	statistic	statistic	NOUN
ijtc-561	100	4	test	test	NOUN
ijtc-561	100	5	the	the	DET
ijtc-561	100	6	f	f	PROPN
ijtc-561	100	7	statistical	statistical	ADJ
ijtc-561	100	8	test	test	NOUN
ijtc-561	100	9	was	be	AUX
ijtc-561	100	10	carried	carry	VERB
ijtc-561	100	11	out	out	ADP
ijtc-561	100	12	to	to	PART
ijtc-561	100	13	determine	determine	VERB
ijtc-561	100	14	whether	whether	SCONJ
ijtc-561	100	15	the	the	DET
ijtc-561	100	16	model	model	NOUN
ijtc-561	100	17	used	use	VERB
ijtc-561	100	18	in	in	ADP
ijtc-561	100	19	the	the	DET
ijtc-561	100	20	research	research	NOUN
ijtc-561	100	21	was	be	AUX
ijtc-561	100	22	feasible	feasible	ADJ
ijtc-561	100	23	by	by	ADP
ijtc-561	100	24	seeing	see	VERB
ijtc-561	100	25	whether	whether	SCONJ
ijtc-561	100	26	the	the	DET
ijtc-561	100	27	dependent	dependent	ADJ
ijtc-561	100	28	variable	variable	NOUN
ijtc-561	100	29	was	be	AUX
ijtc-561	100	30	usually	usually	ADV
ijtc-561	100	31	explained	explain	VERB
ijtc-561	100	32	by	by	ADP
ijtc-561	100	33	all	all	DET
ijtc-561	100	34	the	the	DET
ijtc-561	100	35	independent	independent	ADJ
ijtc-561	100	36	variables	variable	NOUN
ijtc-561	100	37	together	together	ADV
ijtc-561	100	38	.	.	PUNCT
ijtc-561	101	1	table	table	NOUN
ijtc-561	101	2	4	4	NUM
ijtc-561	101	3	.	.	PUNCT
ijtc-561	101	4	recapitulation	recapitulation	NOUN
ijtc-561	101	5	of	of	ADP
ijtc-561	101	6	f	f	NOUN
ijtc-561	101	7	-	-	PUNCT
ijtc-561	101	8	statistic	statistic	ADJ
ijtc-561	101	9	test	test	NOUN
ijtc-561	101	10	results	result	NOUN
ijtc-561	101	11	description	description	NOUN
ijtc-561	101	12	value	value	NOUN
ijtc-561	101	13	f	f	X
ijtc-561	101	14	-	-	PUNCT
ijtc-561	101	15	statistic	statistic	NOUN
ijtc-561	101	16	3.380977	3.380977	NUM
ijtc-561	101	17	prob(f	prob(f	NOUN
ijtc-561	101	18	-	-	PUNCT
ijtc-561	101	19	stat	stat	NOUN
ijtc-561	101	20	)	)	PUNCT
ijtc-561	101	21	0.019673	0.019673	PROPN
ijtc-561	101	22	source	source	NOUN
ijtc-561	101	23	:	:	PUNCT
ijtc-561	101	24	processed	process	VERB
ijtc-561	101	25	data	datum	NOUN
ijtc-561	101	26	,	,	PUNCT
ijtc-561	101	27	2022	2022	NUM
ijtc-561	101	28	biological	biological	ADJ
ijtc-561	101	29	asset	asset	NOUN
ijtc-561	101	30	disclosure	disclosure	NOUN
ijtc-561	101	31	in	in	ADP
ijtc-561	101	32	indonesia	indonesia	PROPN
ijtc-561	101	33	aminah	aminah	PROPN
ijtc-561	101	34	,	,	PUNCT
ijtc-561	101	35	suhardjanto	suhardjanto	PROPN
ijtc-561	101	36	,	,	PUNCT
ijtc-561	101	37	rahmawati	rahmawati	NOUN
ijtc-561	101	38	,	,	PUNCT
ijtc-561	101	39	winarna	winarna	NOUN
ijtc-561	101	40	,	,	PUNCT
ijtc-561	101	41	and	and	CCONJ
ijtc-561	101	42	oktaviana	oktaviana	PROPN
ijtc-561	101	43	403	403	NUM
ijtc-561	101	44	|	|	ADV
ijtc-561	101	45	ilomata	ilomata	VERB
ijtc-561	101	46	international	international	ADJ
ijtc-561	101	47	journal	journal	NOUN
ijtc-561	101	48	of	of	ADP
ijtc-561	101	49	tax	tax	PROPN
ijtc-561	101	50	&	&	CCONJ
ijtc-561	101	51	accounting	account	VERB
ijtc-561	101	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	101	53	table	table	NOUN
ijtc-561	101	54	5	5	NUM
ijtc-561	101	55	shows	show	VERB
ijtc-561	101	56	the	the	DET
ijtc-561	101	57	f	f	NOUN
ijtc-561	101	58	-	-	PUNCT
ijtc-561	101	59	statistic	statistic	ADJ
ijtc-561	101	60	value	value	NOUN
ijtc-561	101	61	of	of	ADP
ijtc-561	101	62	3.380977	3.380977	NUM
ijtc-561	101	63	where	where	SCONJ
ijtc-561	101	64	the	the	DET
ijtc-561	101	65	f	f	NOUN
ijtc-561	101	66	-	-	PUNCT
ijtc-561	101	67	calculate	calculate	NOUN
ijtc-561	101	68	is	be	AUX
ijtc-561	101	69	greater	great	ADJ
ijtc-561	101	70	than	than	ADP
ijtc-561	101	71	the	the	DET
ijtc-561	101	72	f	f	NOUN
ijtc-561	101	73	-	-	PUNCT
ijtc-561	101	74	table	table	NOUN
ijtc-561	101	75	(	(	PUNCT
ijtc-561	101	76	3.38	3.38	NUM
ijtc-561	101	77	>	>	SYM
ijtc-561	101	78	2.65	2.65	NUM
ijtc-561	101	79	)	)	PUNCT
ijtc-561	101	80	and	and	CCONJ
ijtc-561	101	81	the	the	DET
ijtc-561	101	82	prob	prob	ADJ
ijtc-561	101	83	f	f	NOUN
ijtc-561	101	84	-	-	PUNCT
ijtc-561	101	85	statistic	statistic	ADJ
ijtc-561	101	86	value	value	NOUN
ijtc-561	101	87	of	of	ADP
ijtc-561	101	88	0.019673	0.019673	PROPN
ijtc-561	101	89	is	be	AUX
ijtc-561	101	90	smaller	small	ADJ
ijtc-561	101	91	than	than	ADP
ijtc-561	101	92	the	the	DET
ijtc-561	101	93	significance	significance	NOUN
ijtc-561	101	94	level	level	NOUN
ijtc-561	101	95	(	(	PUNCT
ijtc-561	101	96	0.01	0.01	NUM
ijtc-561	101	97	<	<	X
ijtc-561	101	98	0.05	0.05	NUM
ijtc-561	101	99	)	)	PUNCT
ijtc-561	101	100	which	which	PRON
ijtc-561	101	101	means	mean	VERB
ijtc-561	101	102	that	that	SCONJ
ijtc-561	101	103	the	the	DET
ijtc-561	101	104	variables	variable	NOUN
ijtc-561	101	105	of	of	ADP
ijtc-561	101	106	biological	biological	ADJ
ijtc-561	101	107	asset	asset	NOUN
ijtc-561	101	108	intensity	intensity	NOUN
ijtc-561	101	109	,	,	PUNCT
ijtc-561	101	110	company	company	NOUN
ijtc-561	101	111	growth	growth	NOUN
ijtc-561	101	112	,	,	PUNCT
ijtc-561	101	113	auditor	auditor	NOUN
ijtc-561	101	114	type	type	NOUN
ijtc-561	101	115	,	,	PUNCT
ijtc-561	101	116	and	and	CCONJ
ijtc-561	101	117	public	public	ADJ
ijtc-561	101	118	ownership	ownership	NOUN
ijtc-561	101	119	together	together	ADV
ijtc-561	101	120	can	can	AUX
ijtc-561	101	121	explain	explain	VERB
ijtc-561	101	122	the	the	DET
ijtc-561	101	123	variable	variable	NOUN
ijtc-561	101	124	of	of	ADP
ijtc-561	101	125	biological	biological	ADJ
ijtc-561	101	126	asset	asset	NOUN
ijtc-561	101	127	disclosure	disclosure	NOUN
ijtc-561	101	128	,	,	PUNCT
ijtc-561	101	129	so	so	SCONJ
ijtc-561	101	130	it	it	PRON
ijtc-561	101	131	can	can	AUX
ijtc-561	101	132	be	be	AUX
ijtc-561	101	133	concluded	conclude	VERB
ijtc-561	101	134	that	that	SCONJ
ijtc-561	101	135	the	the	DET
ijtc-561	101	136	random	random	ADJ
ijtc-561	101	137	effect	effect	NOUN
ijtc-561	101	138	model	model	NOUN
ijtc-561	101	139	is	be	AUX
ijtc-561	101	140	feasible	feasible	ADJ
ijtc-561	101	141	for	for	ADP
ijtc-561	101	142	this	this	DET
ijtc-561	101	143	research	research	NOUN
ijtc-561	101	144	.	.	PUNCT
ijtc-561	102	1	t	t	NOUN
ijtc-561	102	2	-	-	PUNCT
ijtc-561	102	3	statistic	statistic	NOUN
ijtc-561	102	4	test	test	NOUN
ijtc-561	102	5	(	(	PUNCT
ijtc-561	102	6	partial	partial	ADJ
ijtc-561	102	7	)	)	PUNCT
ijtc-561	102	8	table	table	NOUN
ijtc-561	102	9	5	5	NUM
ijtc-561	102	10	.	.	X
ijtc-561	102	11	t	t	NOUN
ijtc-561	102	12	-	-	PUNCT
ijtc-561	102	13	test	test	NOUN
ijtc-561	102	14	results	result	NOUN
ijtc-561	102	15	following	follow	VERB
ijtc-561	102	16	are	be	AUX
ijtc-561	102	17	the	the	DET
ijtc-561	102	18	conclusions	conclusion	NOUN
ijtc-561	102	19	from	from	ADP
ijtc-561	102	20	the	the	DET
ijtc-561	102	21	table	table	NOUN
ijtc-561	102	22	above	above	ADV
ijtc-561	102	23	.	.	PUNCT
ijtc-561	103	1	1	1	X
ijtc-561	103	2	.	.	X
ijtc-561	103	3	hypothesis	hypothesis	NOUN
ijtc-561	103	4	testing	test	VERB
ijtc-561	103	5	1	1	NUM
ijtc-561	103	6	the	the	DET
ijtc-561	103	7	t	t	PROPN
ijtc-561	103	8	-	-	PUNCT
ijtc-561	103	9	statistic	statistic	NOUN
ijtc-561	103	10	test	test	NOUN
ijtc-561	103	11	obtained	obtain	VERB
ijtc-561	103	12	a	a	DET
ijtc-561	103	13	coefficient	coefficient	NOUN
ijtc-561	103	14	value	value	NOUN
ijtc-561	103	15	of	of	ADP
ijtc-561	103	16	bai	bai	PROPN
ijtc-561	103	17	3.414	3.414	NUM
ijtc-561	103	18	and	and	CCONJ
ijtc-561	103	19	the	the	DET
ijtc-561	103	20	prob	prob	ADJ
ijtc-561	103	21	-	-	PUNCT
ijtc-561	103	22	value	value	NOUN
ijtc-561	103	23	was	be	AUX
ijtc-561	103	24	lower	low	ADJ
ijtc-561	103	25	than	than	ADP
ijtc-561	103	26	the	the	DET
ijtc-561	103	27	significant	significant	ADJ
ijtc-561	103	28	level	level	NOUN
ijtc-561	103	29	(	(	PUNCT
ijtc-561	103	30	0.03	0.03	NUM
ijtc-561	103	31	<	<	X
ijtc-561	103	32	0.05	0.05	NUM
ijtc-561	103	33	)	)	PUNCT
ijtc-561	103	34	,	,	PUNCT
ijtc-561	103	35	so	so	CCONJ
ijtc-561	103	36	it	it	PRON
ijtc-561	103	37	was	be	AUX
ijtc-561	103	38	concluded	conclude	VERB
ijtc-561	103	39	that	that	SCONJ
ijtc-561	103	40	the	the	DET
ijtc-561	103	41	intensity	intensity	NOUN
ijtc-561	103	42	of	of	ADP
ijtc-561	103	43	biological	biological	ADJ
ijtc-561	103	44	assets	asset	NOUN
ijtc-561	103	45	had	have	VERB
ijtc-561	103	46	a	a	DET
ijtc-561	103	47	positive	positive	ADJ
ijtc-561	103	48	and	and	CCONJ
ijtc-561	103	49	significant	significant	ADJ
ijtc-561	103	50	effect	effect	NOUN
ijtc-561	103	51	on	on	ADP
ijtc-561	103	52	the	the	DET
ijtc-561	103	53	disclosure	disclosure	NOUN
ijtc-561	103	54	of	of	ADP
ijtc-561	103	55	biological	biological	ADJ
ijtc-561	103	56	assets	asset	NOUN
ijtc-561	103	57	.	.	PUNCT
ijtc-561	104	1	2	2	X
ijtc-561	104	2	.	.	X
ijtc-561	104	3	hypothesis	hypothesis	NOUN
ijtc-561	104	4	testing	test	VERB
ijtc-561	104	5	2	2	NUM
ijtc-561	104	6	the	the	DET
ijtc-561	104	7	coefficient	coefficient	NOUN
ijtc-561	104	8	value	value	NOUN
ijtc-561	104	9	of	of	ADP
ijtc-561	104	10	the	the	DET
ijtc-561	104	11	cg	cg	NOUN
ijtc-561	104	12	variable	variable	NOUN
ijtc-561	104	13	is	be	AUX
ijtc-561	104	14	0.006382	0.006382	NUM
ijtc-561	104	15	and	and	CCONJ
ijtc-561	104	16	the	the	DET
ijtc-561	104	17	probability	probability	NOUN
ijtc-561	104	18	score	score	NOUN
ijtc-561	104	19	is	be	AUX
ijtc-561	104	20	higher	high	ADJ
ijtc-561	104	21	than	than	ADP
ijtc-561	104	22	the	the	DET
ijtc-561	104	23	significant	significant	ADJ
ijtc-561	104	24	level	level	NOUN
ijtc-561	104	25	(	(	PUNCT
ijtc-561	104	26	0.82	0.82	NUM
ijtc-561	104	27	>	>	SYM
ijtc-561	104	28	0.05	0.05	NUM
ijtc-561	104	29	)	)	PUNCT
ijtc-561	104	30	,	,	PUNCT
ijtc-561	104	31	which	which	PRON
ijtc-561	104	32	means	mean	VERB
ijtc-561	104	33	that	that	SCONJ
ijtc-561	104	34	the	the	DET
ijtc-561	104	35	company	company	NOUN
ijtc-561	104	36	's	's	PART
ijtc-561	104	37	growth	growth	NOUN
ijtc-561	104	38	has	have	VERB
ijtc-561	104	39	a	a	DET
ijtc-561	104	40	positive	positive	ADJ
ijtc-561	104	41	and	and	CCONJ
ijtc-561	104	42	insignificant	insignificant	ADJ
ijtc-561	104	43	effect	effect	NOUN
ijtc-561	104	44	on	on	ADP
ijtc-561	104	45	the	the	DET
ijtc-561	104	46	disclosure	disclosure	NOUN
ijtc-561	104	47	of	of	ADP
ijtc-561	104	48	biological	biological	ADJ
ijtc-561	104	49	assets	asset	NOUN
ijtc-561	104	50	.	.	PUNCT
ijtc-561	105	1	3	3	X
ijtc-561	105	2	.	.	X
ijtc-561	105	3	hypothesis	hypothesis	NOUN
ijtc-561	105	4	testing	test	VERB
ijtc-561	105	5	3	3	NUM
ijtc-561	105	6	the	the	PRON
ijtc-561	105	7	at	at	ADP
ijtc-561	105	8	coefficient	coefficient	NOUN
ijtc-561	105	9	value	value	NOUN
ijtc-561	105	10	is	be	AUX
ijtc-561	105	11	0.083176	0.083176	NUM
ijtc-561	105	12	and	and	CCONJ
ijtc-561	105	13	the	the	DET
ijtc-561	105	14	prob	prob	ADJ
ijtc-561	105	15	-	-	PUNCT
ijtc-561	105	16	value	value	NOUN
ijtc-561	105	17	lower	low	ADJ
ijtc-561	105	18	than	than	ADP
ijtc-561	105	19	the	the	DET
ijtc-561	105	20	significant	significant	ADJ
ijtc-561	105	21	level	level	NOUN
ijtc-561	105	22	(	(	PUNCT
ijtc-561	105	23	0.02	0.02	NUM
ijtc-561	105	24	<	<	NOUN
ijtc-561	105	25	0.05	0.05	NUM
ijtc-561	105	26	)	)	PUNCT
ijtc-561	105	27	,	,	PUNCT
ijtc-561	105	28	so	so	SCONJ
ijtc-561	105	29	it	it	PRON
ijtc-561	105	30	can	can	AUX
ijtc-561	105	31	be	be	AUX
ijtc-561	105	32	stated	state	VERB
ijtc-561	105	33	that	that	SCONJ
ijtc-561	105	34	the	the	DET
ijtc-561	105	35	type	type	NOUN
ijtc-561	105	36	of	of	ADP
ijtc-561	105	37	auditor	auditor	NOUN
ijtc-561	105	38	has	have	VERB
ijtc-561	105	39	a	a	DET
ijtc-561	105	40	positive	positive	ADJ
ijtc-561	105	41	and	and	CCONJ
ijtc-561	105	42	significant	significant	ADJ
ijtc-561	105	43	effect	effect	NOUN
ijtc-561	105	44	on	on	ADP
ijtc-561	105	45	the	the	DET
ijtc-561	105	46	disclosure	disclosure	NOUN
ijtc-561	105	47	of	of	ADP
ijtc-561	105	48	biological	biological	ADJ
ijtc-561	105	49	assets	asset	NOUN
ijtc-561	105	50	.	.	PUNCT
ijtc-561	106	1	4	4	X
ijtc-561	106	2	.	.	X
ijtc-561	106	3	hypothesis	hypothesis	NOUN
ijtc-561	106	4	testing	test	VERB
ijtc-561	106	5	4	4	NUM
ijtc-561	106	6	the	the	DET
ijtc-561	106	7	coefficient	coefficient	NOUN
ijtc-561	106	8	value	value	NOUN
ijtc-561	106	9	of	of	ADP
ijtc-561	106	10	the	the	DET
ijtc-561	106	11	po	po	PROPN
ijtc-561	106	12	is	be	AUX
ijtc-561	106	13	-0.162294	-0.162294	NOUN
ijtc-561	106	14	and	and	CCONJ
ijtc-561	106	15	the	the	DET
ijtc-561	106	16	probability	probability	NOUN
ijtc-561	106	17	value	value	NOUN
ijtc-561	106	18	is	be	AUX
ijtc-561	106	19	higher	high	ADJ
ijtc-561	106	20	than	than	ADP
ijtc-561	106	21	the	the	DET
ijtc-561	106	22	significant	significant	ADJ
ijtc-561	106	23	level	level	NOUN
ijtc-561	106	24	(	(	PUNCT
ijtc-561	106	25	0.26	0.26	NUM
ijtc-561	106	26	<	<	NOUN
ijtc-561	106	27	0.05	0.05	NUM
ijtc-561	106	28	)	)	PUNCT
ijtc-561	106	29	,	,	PUNCT
ijtc-561	106	30	which	which	PRON
ijtc-561	106	31	means	mean	VERB
ijtc-561	106	32	that	that	SCONJ
ijtc-561	106	33	public	public	ADJ
ijtc-561	106	34	ownership	ownership	NOUN
ijtc-561	106	35	has	have	VERB
ijtc-561	106	36	a	a	DET
ijtc-561	106	37	negative	negative	ADJ
ijtc-561	106	38	and	and	CCONJ
ijtc-561	106	39	insignificant	insignificant	ADJ
ijtc-561	106	40	effect	effect	NOUN
ijtc-561	106	41	on	on	ADP
ijtc-561	106	42	the	the	DET
ijtc-561	106	43	disclosure	disclosure	NOUN
ijtc-561	106	44	of	of	ADP
ijtc-561	106	45	biological	biological	ADJ
ijtc-561	106	46	assets	asset	NOUN
ijtc-561	106	47	.	.	PUNCT
ijtc-561	107	1	effect	effect	NOUN
ijtc-561	107	2	of	of	ADP
ijtc-561	107	3	biological	biological	ADJ
ijtc-561	107	4	asset	asset	NOUN
ijtc-561	107	5	intensity	intensity	NOUN
ijtc-561	107	6	on	on	ADP
ijtc-561	107	7	biological	biological	ADJ
ijtc-561	107	8	asset	asset	NOUN
ijtc-561	107	9	disclosure	disclosure	NOUN
ijtc-561	107	10	the	the	DET
ijtc-561	107	11	results	result	NOUN
ijtc-561	107	12	showed	show	VERB
ijtc-561	107	13	that	that	SCONJ
ijtc-561	107	14	biological	biological	ADJ
ijtc-561	107	15	asset	asset	NOUN
ijtc-561	107	16	intensity	intensity	NOUN
ijtc-561	107	17	had	have	VERB
ijtc-561	107	18	a	a	DET
ijtc-561	107	19	positive	positive	ADJ
ijtc-561	107	20	and	and	CCONJ
ijtc-561	107	21	significant	significant	ADJ
ijtc-561	107	22	effect	effect	NOUN
ijtc-561	107	23	on	on	ADP
ijtc-561	107	24	the	the	DET
ijtc-561	107	25	disclosure	disclosure	NOUN
ijtc-561	107	26	of	of	ADP
ijtc-561	107	27	biological	biological	ADJ
ijtc-561	107	28	assets	asset	NOUN
ijtc-561	107	29	.	.	PUNCT
ijtc-561	108	1	this	this	DET
ijtc-561	108	2	result	result	NOUN
ijtc-561	108	3	is	be	AUX
ijtc-561	108	4	in	in	ADP
ijtc-561	108	5	line	line	NOUN
ijtc-561	108	6	with	with	ADP
ijtc-561	108	7	agency	agency	NOUN
ijtc-561	108	8	theory	theory	NOUN
ijtc-561	108	9	.	.	PUNCT
ijtc-561	109	1	agricultural	agricultural	ADJ
ijtc-561	109	2	companies	company	NOUN
ijtc-561	109	3	place	place	VERB
ijtc-561	109	4	biological	biological	ADJ
ijtc-561	109	5	assets	asset	NOUN
ijtc-561	109	6	as	as	ADP
ijtc-561	109	7	the	the	DET
ijtc-561	109	8	main	main	ADJ
ijtc-561	109	9	assets	asset	NOUN
ijtc-561	109	10	so	so	SCONJ
ijtc-561	109	11	the	the	DET
ijtc-561	109	12	size	size	NOUN
ijtc-561	109	13	of	of	ADP
ijtc-561	109	14	biological	biological	ADJ
ijtc-561	109	15	assets	asset	NOUN
ijtc-561	109	16	in	in	ADP
ijtc-561	109	17	financial	financial	ADJ
ijtc-561	109	18	statements	statement	NOUN
ijtc-561	109	19	has	have	VERB
ijtc-561	109	20	an	an	DET
ijtc-561	109	21	impact	impact	NOUN
ijtc-561	109	22	on	on	ADP
ijtc-561	109	23	company	company	NOUN
ijtc-561	109	24	owners	owner	NOUN
ijtc-561	109	25	in	in	ADP
ijtc-561	109	26	making	make	VERB
ijtc-561	109	27	decisions	decision	NOUN
ijtc-561	109	28	according	accord	VERB
ijtc-561	109	29	to	to	ADP
ijtc-561	109	30	agency	agency	NOUN
ijtc-561	109	31	theory	theory	NOUN
ijtc-561	109	32	(	(	PUNCT
ijtc-561	109	33	carolina	carolina	PROPN
ijtc-561	109	34	et	et	PROPN
ijtc-561	109	35	al	al	PROPN
ijtc-561	109	36	.	.	PROPN
ijtc-561	109	37	,	,	PUNCT
ijtc-561	109	38	2020	2020	NUM
ijtc-561	109	39	)	)	PUNCT
ijtc-561	109	40	.	.	PUNCT
ijtc-561	110	1	with	with	ADP
ijtc-561	110	2	the	the	DET
ijtc-561	110	3	increasing	increase	VERB
ijtc-561	110	4	value	value	NOUN
ijtc-561	110	5	of	of	ADP
ijtc-561	110	6	biological	biological	ADJ
ijtc-561	110	7	assets	asset	NOUN
ijtc-561	110	8	,	,	PUNCT
ijtc-561	110	9	there	there	PRON
ijtc-561	110	10	is	be	VERB
ijtc-561	110	11	a	a	DET
ijtc-561	110	12	tendency	tendency	NOUN
ijtc-561	110	13	for	for	SCONJ
ijtc-561	110	14	companies	company	NOUN
ijtc-561	110	15	to	to	PART
ijtc-561	110	16	disclose	disclose	VERB
ijtc-561	110	17	more	more	ADJ
ijtc-561	110	18	information	information	NOUN
ijtc-561	110	19	about	about	ADP
ijtc-561	110	20	biological	biological	ADJ
ijtc-561	110	21	assets	asset	NOUN
ijtc-561	110	22	to	to	PART
ijtc-561	110	23	convey	convey	VERB
ijtc-561	110	24	more	more	ADV
ijtc-561	110	25	transparent	transparent	ADJ
ijtc-561	110	26	information	information	NOUN
ijtc-561	110	27	,	,	PUNCT
ijtc-561	110	28	so	so	SCONJ
ijtc-561	110	29	company	company	NOUN
ijtc-561	110	30	owners	owner	NOUN
ijtc-561	110	31	know	know	VERB
ijtc-561	110	32	the	the	DET
ijtc-561	110	33	condition	condition	NOUN
ijtc-561	110	34	of	of	ADP
ijtc-561	110	35	their	their	PRON
ijtc-561	110	36	biological	biological	ADJ
ijtc-561	110	37	assets	asset	NOUN
ijtc-561	110	38	,	,	PUNCT
ijtc-561	110	39	so	so	SCONJ
ijtc-561	110	40	that	that	SCONJ
ijtc-561	110	41	owners	owner	NOUN
ijtc-561	110	42	can	can	AUX
ijtc-561	110	43	evaluate	evaluate	VERB
ijtc-561	110	44	the	the	DET
ijtc-561	110	45	company	company	NOUN
ijtc-561	110	46	's	's	PART
ijtc-561	110	47	potential	potential	ADJ
ijtc-561	110	48	and	and	CCONJ
ijtc-561	110	49	determine	determine	VERB
ijtc-561	110	50	business	business	NOUN
ijtc-561	110	51	strategies	strategy	NOUN
ijtc-561	110	52	that	that	PRON
ijtc-561	110	53	must	must	AUX
ijtc-561	110	54	be	be	AUX
ijtc-561	110	55	improved	improve	VERB
ijtc-561	110	56	in	in	ADP
ijtc-561	110	57	the	the	DET
ijtc-561	110	58	future	future	NOUN
ijtc-561	110	59	.	.	PUNCT
ijtc-561	111	1	it	it	PRON
ijtc-561	111	2	concurs	concur	VERB
ijtc-561	111	3	with	with	ADP
ijtc-561	111	4	the	the	DET
ijtc-561	111	5	research	research	NOUN
ijtc-561	111	6	of	of	ADP
ijtc-561	111	7	hayati	hayati	NOUN
ijtc-561	111	8	&	&	CCONJ
ijtc-561	111	9	serly	serly	ADV
ijtc-561	111	10	(	(	PUNCT
ijtc-561	111	11	2020	2020	NUM
ijtc-561	111	12	)	)	PUNCT
ijtc-561	111	13	,	,	PUNCT
ijtc-561	111	14	gonçalves	gonçalves	PROPN
ijtc-561	111	15	&	&	CCONJ
ijtc-561	111	16	lopes	lopes	PROPN
ijtc-561	111	17	(	(	PUNCT
ijtc-561	111	18	2014	2014	NUM
ijtc-561	111	19	)	)	PUNCT
ijtc-561	111	20	,	,	PUNCT
ijtc-561	111	21	azzahra	azzahra	PROPN
ijtc-561	111	22	et	et	PROPN
ijtc-561	111	23	al	al	PROPN
ijtc-561	111	24	.	.	PROPN
ijtc-561	112	1	(	(	PUNCT
ijtc-561	112	2	2020	2020	NUM
ijtc-561	112	3	)	)	PUNCT
ijtc-561	112	4	,	,	PUNCT
ijtc-561	112	5	carolina	carolina	PROPN
ijtc-561	112	6	et	et	PROPN
ijtc-561	112	7	al	al	PROPN
ijtc-561	112	8	.	.	PROPN
ijtc-561	113	1	(	(	PUNCT
ijtc-561	113	2	2020	2020	NUM
ijtc-561	113	3	)	)	PUNCT
ijtc-561	113	4	,	,	PUNCT
ijtc-561	113	5	zulaecha	zulaecha	PROPN
ijtc-561	113	6	et	et	PROPN
ijtc-561	113	7	al	al	PROPN
ijtc-561	113	8	.	.	PROPN
ijtc-561	114	1	(	(	PUNCT
ijtc-561	114	2	2021	2021	NUM
ijtc-561	114	3	)	)	PUNCT
ijtc-561	114	4	which	which	PRON
ijtc-561	114	5	concludes	conclude	VERB
ijtc-561	114	6	that	that	SCONJ
ijtc-561	114	7	the	the	DET
ijtc-561	114	8	intensity	intensity	NOUN
ijtc-561	114	9	of	of	ADP
ijtc-561	114	10	variabel	variabel	PROPN
ijtc-561	114	11	koefisien	koefisien	PROPN
ijtc-561	114	12	t	t	PROPN
ijtc-561	114	13	-	-	PUNCT
ijtc-561	114	14	statistik	statistik	PROPN
ijtc-561	114	15	prob	prob	PROPN
ijtc-561	114	16	.	.	PUNCT
ijtc-561	115	1	c	c	PROPN
ijtc-561	115	2	0.486751	0.486751	NUM
ijtc-561	115	3	12.05483	12.05483	NUM
ijtc-561	115	4	0.0000	0.0000	NUM
ijtc-561	115	5	bai	bai	NOUN
ijtc-561	115	6	3.413585	3.413585	NUM
ijtc-561	115	7	1.928609	1.928609	NUM
ijtc-561	115	8	0.0322	0.0322	NUM
ijtc-561	115	9	cg	cg	NOUN
ijtc-561	115	10	0.006382	0.006382	NUM
ijtc-561	115	11	0.138026	0.138026	NUM
ijtc-561	115	12	0.8910	0.8910	NUM
ijtc-561	115	13	at	at	ADP
ijtc-561	115	14	0.083176	0.083176	NUM
ijtc-561	115	15	2.445722	2.445722	NUM
ijtc-561	115	16	0.0198	0.0198	NUM
ijtc-561	115	17	po	po	PROPN
ijtc-561	115	18	-0.162294	-0.162294	NOUN
ijtc-561	115	19	-1.140625	-1.140625	PROPN
ijtc-561	116	1	0.2620	0.2620	NUM
ijtc-561	116	2	source	source	NOUN
ijtc-561	116	3	:	:	PUNCT
ijtc-561	116	4	processed	process	VERB
ijtc-561	116	5	data	datum	NOUN
ijtc-561	116	6	,	,	PUNCT
ijtc-561	116	7	2022	2022	NUM
ijtc-561	116	8	biological	biological	ADJ
ijtc-561	116	9	asset	asset	NOUN
ijtc-561	116	10	disclosure	disclosure	NOUN
ijtc-561	116	11	in	in	ADP
ijtc-561	116	12	indonesia	indonesia	PROPN
ijtc-561	116	13	aminah	aminah	PROPN
ijtc-561	116	14	,	,	PUNCT
ijtc-561	116	15	suhardjanto	suhardjanto	PROPN
ijtc-561	116	16	,	,	PUNCT
ijtc-561	116	17	rahmawati	rahmawati	NOUN
ijtc-561	116	18	,	,	PUNCT
ijtc-561	116	19	winarna	winarna	NOUN
ijtc-561	116	20	,	,	PUNCT
ijtc-561	116	21	and	and	CCONJ
ijtc-561	116	22	oktaviana	oktaviana	NOUN
ijtc-561	116	23	404	404	NUM
ijtc-561	117	1	|	|	ADV
ijtc-561	117	2	ilomata	ilomata	VERB
ijtc-561	117	3	international	international	ADJ
ijtc-561	117	4	journal	journal	NOUN
ijtc-561	117	5	of	of	ADP
ijtc-561	117	6	tax	tax	PROPN
ijtc-561	117	7	&	&	CCONJ
ijtc-561	117	8	accounting	account	VERB
ijtc-561	117	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-561	117	10	biological	biological	ADJ
ijtc-561	117	11	assets	asset	NOUN
ijtc-561	117	12	has	have	VERB
ijtc-561	117	13	a	a	DET
ijtc-561	117	14	positive	positive	ADJ
ijtc-561	117	15	and	and	CCONJ
ijtc-561	117	16	significant	significant	ADJ
ijtc-561	117	17	effect	effect	NOUN
ijtc-561	117	18	on	on	ADP
ijtc-561	117	19	the	the	DET
ijtc-561	117	20	disclosure	disclosure	NOUN
ijtc-561	117	21	of	of	ADP
ijtc-561	117	22	biological	biological	ADJ
ijtc-561	117	23	assets	asset	NOUN
ijtc-561	117	24	.	.	PUNCT
ijtc-561	118	1	however	however	ADV
ijtc-561	118	2	,	,	PUNCT
ijtc-561	118	3	this	this	DET
ijtc-561	118	4	study	study	NOUN
ijtc-561	118	5	contradicts	contradict	VERB
ijtc-561	118	6	the	the	DET
ijtc-561	118	7	research	research	NOUN
ijtc-561	118	8	of	of	ADP
ijtc-561	118	9	(	(	PUNCT
ijtc-561	118	10	alfiani	alfiani	PROPN
ijtc-561	118	11	&	&	CCONJ
ijtc-561	118	12	rahmawati	rahmawati	NOUN
ijtc-561	118	13	,	,	PUNCT
ijtc-561	118	14	2019	2019	NUM
ijtc-561	118	15	;	;	PUNCT
ijtc-561	118	16	mirović	mirović	NOUN
ijtc-561	118	17	et	et	PROPN
ijtc-561	118	18	al	al	PROPN
ijtc-561	118	19	.	.	PROPN
ijtc-561	118	20	,	,	PUNCT
ijtc-561	118	21	2019	2019	NUM
ijtc-561	118	22	)	)	PUNCT
ijtc-561	118	23	which	which	PRON
ijtc-561	118	24	state	state	VERB
ijtc-561	118	25	that	that	SCONJ
ijtc-561	118	26	the	the	DET
ijtc-561	118	27	intensity	intensity	NOUN
ijtc-561	118	28	of	of	ADP
ijtc-561	118	29	biological	biological	ADJ
ijtc-561	118	30	assets	asset	NOUN
ijtc-561	118	31	has	have	VERB
ijtc-561	118	32	a	a	DET
ijtc-561	118	33	negative	negative	ADJ
ijtc-561	118	34	effect	effect	NOUN
ijtc-561	118	35	on	on	ADP
ijtc-561	118	36	the	the	DET
ijtc-561	118	37	disclosure	disclosure	NOUN
ijtc-561	118	38	of	of	ADP
ijtc-561	118	39	biological	biological	ADJ
ijtc-561	118	40	assets	asset	NOUN
ijtc-561	118	41	.	.	PUNCT
ijtc-561	119	1	the	the	DET
ijtc-561	119	2	effect	effect	NOUN
ijtc-561	119	3	of	of	ADP
ijtc-561	119	4	company	company	NOUN
ijtc-561	119	5	growth	growth	NOUN
ijtc-561	119	6	on	on	ADP
ijtc-561	119	7	disclosure	disclosure	NOUN
ijtc-561	119	8	of	of	ADP
ijtc-561	119	9	biological	biological	ADJ
ijtc-561	119	10	assets	asset	NOUN
ijtc-561	119	11	the	the	DET
ijtc-561	119	12	company	company	NOUN
ijtc-561	119	13	growth	growth	NOUN
ijtc-561	119	14	shown	show	VERB
ijtc-561	119	15	by	by	ADP
ijtc-561	119	16	the	the	DET
ijtc-561	119	17	research	research	NOUN
ijtc-561	119	18	results	result	NOUN
ijtc-561	119	19	has	have	VERB
ijtc-561	119	20	a	a	DET
ijtc-561	119	21	positive	positive	ADJ
ijtc-561	119	22	effect	effect	NOUN
ijtc-561	119	23	on	on	ADP
ijtc-561	119	24	the	the	DET
ijtc-561	119	25	disclosure	disclosure	NOUN
ijtc-561	119	26	of	of	ADP
ijtc-561	119	27	biological	biological	ADJ
ijtc-561	119	28	assets	asset	NOUN
ijtc-561	119	29	but	but	CCONJ
ijtc-561	119	30	does	do	AUX
ijtc-561	119	31	not	not	PART
ijtc-561	119	32	significantly	significantly	ADV
ijtc-561	119	33	increase	increase	VERB
ijtc-561	119	34	the	the	DET
ijtc-561	119	35	disclosure	disclosure	NOUN
ijtc-561	119	36	of	of	ADP
ijtc-561	119	37	biological	biological	ADJ
ijtc-561	119	38	assets	asset	NOUN
ijtc-561	119	39	.	.	PUNCT
ijtc-561	120	1	the	the	DET
ijtc-561	120	2	value	value	NOUN
ijtc-561	120	3	of	of	ADP
ijtc-561	120	4	the	the	DET
ijtc-561	120	5	company	company	NOUN
ijtc-561	120	6	's	's	PART
ijtc-561	120	7	growth	growth	NOUN
ijtc-561	120	8	coefficient	coefficient	NOUN
ijtc-561	120	9	is	be	AUX
ijtc-561	120	10	0.006	0.006	NUM
ijtc-561	120	11	which	which	PRON
ijtc-561	120	12	can	can	AUX
ijtc-561	120	13	be	be	AUX
ijtc-561	120	14	concluded	conclude	VERB
ijtc-561	120	15	that	that	SCONJ
ijtc-561	120	16	the	the	DET
ijtc-561	120	17	company	company	NOUN
ijtc-561	120	18	's	's	PART
ijtc-561	120	19	growth	growth	NOUN
ijtc-561	120	20	increases	increase	NOUN
ijtc-561	120	21	by	by	ADP
ijtc-561	120	22	1	1	NUM
ijtc-561	120	23	,	,	PUNCT
ijtc-561	120	24	which	which	PRON
ijtc-561	120	25	affects	affect	VERB
ijtc-561	120	26	the	the	DET
ijtc-561	120	27	increase	increase	NOUN
ijtc-561	120	28	in	in	ADP
ijtc-561	120	29	the	the	DET
ijtc-561	120	30	disclosure	disclosure	NOUN
ijtc-561	120	31	of	of	ADP
ijtc-561	120	32	biological	biological	ADJ
ijtc-561	120	33	assets	asset	NOUN
ijtc-561	120	34	by	by	ADP
ijtc-561	120	35	0.006	0.006	NUM
ijtc-561	120	36	.	.	PUNCT
ijtc-561	121	1	this	this	DET
ijtc-561	121	2	effect	effect	NOUN
ijtc-561	121	3	is	be	AUX
ijtc-561	121	4	very	very	ADV
ijtc-561	121	5	small	small	ADJ
ijtc-561	121	6	,	,	PUNCT
ijtc-561	121	7	and	and	CCONJ
ijtc-561	121	8	also	also	ADV
ijtc-561	121	9	has	have	VERB
ijtc-561	121	10	a	a	DET
ijtc-561	121	11	significant	significant	ADJ
ijtc-561	121	12	level	level	NOUN
ijtc-561	121	13	of	of	ADP
ijtc-561	121	14	0.8910	0.8910	NUM
ijtc-561	121	15	>	>	SYM
ijtc-561	121	16	0.05	0.05	NUM
ijtc-561	121	17	which	which	PRON
ijtc-561	121	18	means	mean	VERB
ijtc-561	121	19	that	that	SCONJ
ijtc-561	121	20	the	the	DET
ijtc-561	121	21	increase	increase	NOUN
ijtc-561	121	22	in	in	ADP
ijtc-561	121	23	the	the	DET
ijtc-561	121	24	growth	growth	NOUN
ijtc-561	121	25	of	of	ADP
ijtc-561	121	26	the	the	DET
ijtc-561	121	27	company	company	NOUN
ijtc-561	121	28	can	can	AUX
ijtc-561	121	29	not	not	PART
ijtc-561	121	30	affect	affect	VERB
ijtc-561	121	31	the	the	DET
ijtc-561	121	32	amount	amount	NOUN
ijtc-561	121	33	of	of	ADP
ijtc-561	121	34	disclosure	disclosure	NOUN
ijtc-561	121	35	of	of	ADP
ijtc-561	121	36	the	the	DET
ijtc-561	121	37	company	company	NOUN
ijtc-561	121	38	's	's	PART
ijtc-561	121	39	biological	biological	ADJ
ijtc-561	121	40	assets	asset	NOUN
ijtc-561	121	41	in	in	ADP
ijtc-561	121	42	the	the	DET
ijtc-561	121	43	financial	financial	ADJ
ijtc-561	121	44	report	report	NOUN
ijtc-561	121	45	.	.	PUNCT
ijtc-561	122	1	therefore	therefore	ADV
ijtc-561	122	2	,	,	PUNCT
ijtc-561	122	3	the	the	DET
ijtc-561	122	4	growth	growth	NOUN
ijtc-561	122	5	of	of	ADP
ijtc-561	122	6	the	the	DET
ijtc-561	122	7	company	company	NOUN
ijtc-561	122	8	will	will	AUX
ijtc-561	122	9	increase	increase	VERB
ijtc-561	122	10	the	the	DET
ijtc-561	122	11	disclosure	disclosure	NOUN
ijtc-561	122	12	of	of	ADP
ijtc-561	122	13	biological	biological	ADJ
ijtc-561	122	14	assets	asset	NOUN
ijtc-561	122	15	if	if	SCONJ
ijtc-561	122	16	it	it	PRON
ijtc-561	122	17	is	be	AUX
ijtc-561	122	18	supported	support	VERB
ijtc-561	122	19	by	by	ADP
ijtc-561	122	20	other	other	ADJ
ijtc-561	122	21	factors	factor	NOUN
ijtc-561	122	22	such	such	ADJ
ijtc-561	122	23	as	as	ADP
ijtc-561	122	24	the	the	DET
ijtc-561	122	25	number	number	NOUN
ijtc-561	122	26	of	of	ADP
ijtc-561	122	27	biological	biological	ADJ
ijtc-561	122	28	assets	asset	NOUN
ijtc-561	122	29	and	and	CCONJ
ijtc-561	122	30	the	the	DET
ijtc-561	122	31	accounting	accounting	NOUN
ijtc-561	122	32	records	record	NOUN
ijtc-561	122	33	policies	policy	NOUN
ijtc-561	122	34	that	that	PRON
ijtc-561	122	35	apply	apply	VERB
ijtc-561	122	36	to	to	ADP
ijtc-561	122	37	the	the	DET
ijtc-561	122	38	company	company	NOUN
ijtc-561	122	39	.	.	PUNCT
ijtc-561	123	1	company	company	NOUN
ijtc-561	123	2	growth	growth	NOUN
ijtc-561	123	3	does	do	AUX
ijtc-561	123	4	not	not	PART
ijtc-561	123	5	significantly	significantly	ADV
ijtc-561	123	6	affect	affect	VERB
ijtc-561	123	7	the	the	DET
ijtc-561	123	8	disclosure	disclosure	NOUN
ijtc-561	123	9	of	of	ADP
ijtc-561	123	10	biological	biological	ADJ
ijtc-561	123	11	assets	asset	NOUN
ijtc-561	123	12	,	,	PUNCT
ijtc-561	123	13	in	in	ADP
ijtc-561	123	14	line	line	NOUN
ijtc-561	123	15	with	with	ADP
ijtc-561	123	16	the	the	DET
ijtc-561	123	17	research	research	NOUN
ijtc-561	123	18	of	of	ADP
ijtc-561	123	19	(	(	PUNCT
ijtc-561	123	20	hayati	hayati	NOUN
ijtc-561	123	21	&	&	CCONJ
ijtc-561	123	22	serly	serly	ADV
ijtc-561	123	23	,	,	PUNCT
ijtc-561	123	24	2020	2020	NUM
ijtc-561	123	25	)	)	PUNCT
ijtc-561	123	26	which	which	PRON
ijtc-561	123	27	has	have	VERB
ijtc-561	123	28	a	a	DET
ijtc-561	123	29	positive	positive	ADJ
ijtc-561	123	30	influence	influence	NOUN
ijtc-561	123	31	on	on	ADP
ijtc-561	123	32	the	the	DET
ijtc-561	123	33	disclosure	disclosure	NOUN
ijtc-561	123	34	of	of	ADP
ijtc-561	123	35	biological	biological	ADJ
ijtc-561	123	36	assets	asset	NOUN
ijtc-561	123	37	,	,	PUNCT
ijtc-561	123	38	but	but	CCONJ
ijtc-561	123	39	it	it	PRON
ijtc-561	123	40	is	be	AUX
ijtc-561	123	41	contrary	contrary	ADJ
ijtc-561	123	42	to	to	ADP
ijtc-561	123	43	the	the	DET
ijtc-561	123	44	research	research	NOUN
ijtc-561	123	45	of	of	ADP
ijtc-561	123	46	(	(	PUNCT
ijtc-561	123	47	carolina	carolina	PROPN
ijtc-561	123	48	et	et	PROPN
ijtc-561	123	49	al	al	PROPN
ijtc-561	123	50	.	.	PROPN
ijtc-561	123	51	,	,	PUNCT
ijtc-561	123	52	2020	2020	NUM
ijtc-561	123	53	)	)	PUNCT
ijtc-561	123	54	.	.	PUNCT
ijtc-561	124	1	effect	effect	NOUN
ijtc-561	124	2	of	of	ADP
ijtc-561	124	3	auditor	auditor	NOUN
ijtc-561	124	4	type	type	NOUN
ijtc-561	124	5	on	on	ADP
ijtc-561	124	6	biological	biological	ADJ
ijtc-561	124	7	asset	asset	NOUN
ijtc-561	124	8	disclosure	disclosure	NOUN
ijtc-561	124	9	based	base	VERB
ijtc-561	124	10	on	on	ADP
ijtc-561	124	11	the	the	DET
ijtc-561	124	12	results	result	NOUN
ijtc-561	124	13	of	of	ADP
ijtc-561	124	14	the	the	DET
ijtc-561	124	15	study	study	NOUN
ijtc-561	124	16	,	,	PUNCT
ijtc-561	124	17	the	the	DET
ijtc-561	124	18	type	type	NOUN
ijtc-561	124	19	of	of	ADP
ijtc-561	124	20	auditor	auditor	NOUN
ijtc-561	124	21	has	have	VERB
ijtc-561	124	22	a	a	DET
ijtc-561	124	23	positive	positive	ADJ
ijtc-561	124	24	and	and	CCONJ
ijtc-561	124	25	significant	significant	ADJ
ijtc-561	124	26	effect	effect	NOUN
ijtc-561	124	27	on	on	ADP
ijtc-561	124	28	the	the	DET
ijtc-561	124	29	disclosure	disclosure	NOUN
ijtc-561	124	30	of	of	ADP
ijtc-561	124	31	biological	biological	ADJ
ijtc-561	124	32	assets	asset	NOUN
ijtc-561	124	33	.	.	PUNCT
ijtc-561	125	1	based	base	VERB
ijtc-561	125	2	on	on	ADP
ijtc-561	125	3	agency	agency	NOUN
ijtc-561	125	4	theory	theory	NOUN
ijtc-561	125	5	,	,	PUNCT
ijtc-561	125	6	company	company	NOUN
ijtc-561	125	7	owners	owner	NOUN
ijtc-561	125	8	trust	trust	NOUN
ijtc-561	125	9	data	datum	NOUN
ijtc-561	125	10	audited	audit	VERB
ijtc-561	125	11	by	by	ADP
ijtc-561	125	12	auditors	auditor	NOUN
ijtc-561	125	13	of	of	ADP
ijtc-561	125	14	public	public	ADJ
ijtc-561	125	15	accounting	accounting	NOUN
ijtc-561	125	16	firms	firm	NOUN
ijtc-561	125	17	who	who	PRON
ijtc-561	125	18	are	be	AUX
ijtc-561	125	19	known	know	VERB
ijtc-561	125	20	and	and	CCONJ
ijtc-561	125	21	have	have	VERB
ijtc-561	125	22	a	a	DET
ijtc-561	125	23	high	high	ADJ
ijtc-561	125	24	degree	degree	NOUN
ijtc-561	125	25	of	of	ADP
ijtc-561	125	26	independence	independence	NOUN
ijtc-561	125	27	.	.	PUNCT
ijtc-561	126	1	it	it	PRON
ijtc-561	126	2	can	can	AUX
ijtc-561	126	3	be	be	AUX
ijtc-561	126	4	seen	see	VERB
ijtc-561	126	5	in	in	ADP
ijtc-561	126	6	the	the	DET
ijtc-561	126	7	research	research	NOUN
ijtc-561	126	8	sample	sample	NOUN
ijtc-561	126	9	that	that	SCONJ
ijtc-561	126	10	the	the	DET
ijtc-561	126	11	majority	majority	NOUN
ijtc-561	126	12	of	of	ADP
ijtc-561	126	13	plantation	plantation	PROPN
ijtc-561	126	14	&	&	CCONJ
ijtc-561	126	15	crops	crop	NOUN
ijtc-561	126	16	companies	company	NOUN
ijtc-561	126	17	have	have	AUX
ijtc-561	126	18	used	use	VERB
ijtc-561	126	19	the	the	DET
ijtc-561	126	20	services	service	NOUN
ijtc-561	126	21	of	of	ADP
ijtc-561	126	22	big	big	ADJ
ijtc-561	126	23	-	-	PUNCT
ijtc-561	126	24	four	four	NUM
ijtc-561	126	25	kap	kap	NOUN
ijtc-561	126	26	in	in	ADP
ijtc-561	126	27	examining	examine	VERB
ijtc-561	126	28	financial	financial	ADJ
ijtc-561	126	29	statements	statement	NOUN
ijtc-561	126	30	,	,	PUNCT
ijtc-561	126	31	which	which	PRON
ijtc-561	126	32	means	mean	VERB
ijtc-561	126	33	that	that	SCONJ
ijtc-561	126	34	the	the	DET
ijtc-561	126	35	level	level	NOUN
ijtc-561	126	36	of	of	ADP
ijtc-561	126	37	auditing	auditing	NOUN
ijtc-561	126	38	of	of	ADP
ijtc-561	126	39	financial	financial	ADJ
ijtc-561	126	40	statements	statement	NOUN
ijtc-561	126	41	is	be	AUX
ijtc-561	126	42	higher	high	ADJ
ijtc-561	126	43	,	,	PUNCT
ijtc-561	126	44	including	include	VERB
ijtc-561	126	45	disclosure	disclosure	NOUN
ijtc-561	126	46	of	of	ADP
ijtc-561	126	47	biological	biological	ADJ
ijtc-561	126	48	assets	asset	NOUN
ijtc-561	126	49	.	.	PUNCT
ijtc-561	127	1	the	the	DET
ijtc-561	127	2	financial	financial	ADJ
ijtc-561	127	3	information	information	NOUN
ijtc-561	127	4	examined	examine	VERB
ijtc-561	127	5	by	by	ADP
ijtc-561	127	6	the	the	DET
ijtc-561	127	7	big	big	ADJ
ijtc-561	127	8	four	four	NUM
ijtc-561	127	9	auditors	auditor	NOUN
ijtc-561	127	10	also	also	ADV
ijtc-561	127	11	resulted	result	VERB
ijtc-561	127	12	in	in	ADP
ijtc-561	127	13	a	a	DET
ijtc-561	127	14	reduced	reduce	VERB
ijtc-561	127	15	information	information	NOUN
ijtc-561	127	16	gap	gap	NOUN
ijtc-561	127	17	between	between	ADP
ijtc-561	127	18	the	the	DET
ijtc-561	127	19	owner	owner	NOUN
ijtc-561	127	20	of	of	ADP
ijtc-561	127	21	the	the	DET
ijtc-561	127	22	company	company	NOUN
ijtc-561	127	23	and	and	CCONJ
ijtc-561	127	24	the	the	DET
ijtc-561	127	25	management	management	NOUN
ijtc-561	127	26	of	of	ADP
ijtc-561	127	27	the	the	DET
ijtc-561	127	28	company	company	NOUN
ijtc-561	127	29	.	.	PUNCT
ijtc-561	128	1	in	in	ADP
ijtc-561	128	2	addition	addition	NOUN
ijtc-561	128	3	,	,	PUNCT
ijtc-561	128	4	the	the	DET
ijtc-561	128	5	complete	complete	ADJ
ijtc-561	128	6	disclosure	disclosure	NOUN
ijtc-561	128	7	of	of	ADP
ijtc-561	128	8	information	information	NOUN
ijtc-561	128	9	can	can	AUX
ijtc-561	128	10	increase	increase	VERB
ijtc-561	128	11	the	the	DET
ijtc-561	128	12	credibility	credibility	NOUN
ijtc-561	128	13	of	of	ADP
ijtc-561	128	14	the	the	DET
ijtc-561	128	15	annual	annual	ADJ
ijtc-561	128	16	report	report	NOUN
ijtc-561	128	17	owned	own	VERB
ijtc-561	128	18	.	.	PUNCT
ijtc-561	129	1	these	these	DET
ijtc-561	129	2	results	result	NOUN
ijtc-561	129	3	agree	agree	VERB
ijtc-561	129	4	with	with	ADP
ijtc-561	129	5	research	research	NOUN
ijtc-561	129	6	conducted	conduct	VERB
ijtc-561	129	7	by	by	ADP
ijtc-561	129	8	(	(	PUNCT
ijtc-561	129	9	alfiani	alfiani	PROPN
ijtc-561	129	10	&	&	CCONJ
ijtc-561	129	11	rahmawati	rahmawati	NOUN
ijtc-561	129	12	,	,	PUNCT
ijtc-561	129	13	2019	2019	NUM
ijtc-561	129	14	)	)	PUNCT
ijtc-561	129	15	which	which	PRON
ijtc-561	129	16	concludes	conclude	VERB
ijtc-561	129	17	that	that	SCONJ
ijtc-561	129	18	the	the	DET
ijtc-561	129	19	type	type	NOUN
ijtc-561	129	20	of	of	ADP
ijtc-561	129	21	auditor	auditor	NOUN
ijtc-561	129	22	has	have	VERB
ijtc-561	129	23	a	a	DET
ijtc-561	129	24	significant	significant	ADJ
ijtc-561	129	25	influence	influence	NOUN
ijtc-561	129	26	on	on	ADP
ijtc-561	129	27	the	the	DET
ijtc-561	129	28	disclosure	disclosure	NOUN
ijtc-561	129	29	of	of	ADP
ijtc-561	129	30	biological	biological	ADJ
ijtc-561	129	31	assets	asset	NOUN
ijtc-561	129	32	.	.	PUNCT
ijtc-561	130	1	however	however	ADV
ijtc-561	130	2	,	,	PUNCT
ijtc-561	130	3	in	in	ADP
ijtc-561	130	4	contrast	contrast	NOUN
ijtc-561	130	5	to	to	ADP
ijtc-561	130	6	the	the	DET
ijtc-561	130	7	research	research	NOUN
ijtc-561	130	8	of	of	ADP
ijtc-561	130	9	(	(	PUNCT
ijtc-561	130	10	carolina	carolina	PROPN
ijtc-561	130	11	et	et	PROPN
ijtc-561	130	12	al	al	PROPN
ijtc-561	130	13	.	.	PROPN
ijtc-561	130	14	,	,	PUNCT
ijtc-561	130	15	2020	2020	NUM
ijtc-561	130	16	;	;	PUNCT
ijtc-561	130	17	gonçalves	gonçalves	PROPN
ijtc-561	130	18	&	&	CCONJ
ijtc-561	130	19	lopes	lopes	PROPN
ijtc-561	130	20	,	,	PUNCT
ijtc-561	130	21	2014	2014	NUM
ijtc-561	130	22	)	)	PUNCT
ijtc-561	130	23	that	that	SCONJ
ijtc-561	130	24	the	the	DET
ijtc-561	130	25	type	type	NOUN
ijtc-561	130	26	of	of	ADP
ijtc-561	130	27	auditor	auditor	NOUN
ijtc-561	130	28	does	do	AUX
ijtc-561	130	29	not	not	PART
ijtc-561	130	30	influence	influence	VERB
ijtc-561	130	31	the	the	DET
ijtc-561	130	32	disclosure	disclosure	NOUN
ijtc-561	130	33	of	of	ADP
ijtc-561	130	34	biological	biological	ADJ
ijtc-561	130	35	assets	asset	NOUN
ijtc-561	130	36	.	.	PUNCT
ijtc-561	131	1	effect	effect	NOUN
ijtc-561	131	2	of	of	ADP
ijtc-561	131	3	public	public	ADJ
ijtc-561	131	4	ownership	ownership	NOUN
ijtc-561	131	5	on	on	ADP
ijtc-561	131	6	disclosure	disclosure	NOUN
ijtc-561	131	7	of	of	ADP
ijtc-561	131	8	biological	biological	ADJ
ijtc-561	131	9	assets	asset	NOUN
ijtc-561	131	10	the	the	DET
ijtc-561	131	11	research	research	NOUN
ijtc-561	131	12	shows	show	VERB
ijtc-561	131	13	that	that	SCONJ
ijtc-561	131	14	the	the	DET
ijtc-561	131	15	results	result	NOUN
ijtc-561	131	16	of	of	ADP
ijtc-561	131	17	public	public	ADJ
ijtc-561	131	18	ownership	ownership	NOUN
ijtc-561	131	19	have	have	VERB
ijtc-561	131	20	a	a	DET
ijtc-561	131	21	negative	negative	ADJ
ijtc-561	131	22	and	and	CCONJ
ijtc-561	131	23	insignificant	insignificant	ADJ
ijtc-561	131	24	effect	effect	NOUN
ijtc-561	131	25	on	on	ADP
ijtc-561	131	26	the	the	DET
ijtc-561	131	27	disclosure	disclosure	NOUN
ijtc-561	131	28	of	of	ADP
ijtc-561	131	29	biological	biological	ADJ
ijtc-561	131	30	assets	asset	NOUN
ijtc-561	131	31	.	.	PUNCT
ijtc-561	132	1	the	the	DET
ijtc-561	132	2	coefficient	coefficient	NOUN
ijtc-561	132	3	value	value	NOUN
ijtc-561	132	4	for	for	ADP
ijtc-561	132	5	public	public	ADJ
ijtc-561	132	6	ownership	ownership	NOUN
ijtc-561	132	7	is	be	AUX
ijtc-561	132	8	-0.162	-0.162	PUNCT
ijtc-561	132	9	which	which	PRON
ijtc-561	132	10	can	can	AUX
ijtc-561	132	11	be	be	AUX
ijtc-561	132	12	concluded	conclude	VERB
ijtc-561	132	13	that	that	SCONJ
ijtc-561	132	14	if	if	SCONJ
ijtc-561	132	15	every	every	DET
ijtc-561	132	16	increase	increase	NOUN
ijtc-561	132	17	in	in	ADP
ijtc-561	132	18	the	the	DET
ijtc-561	132	19	number	number	NOUN
ijtc-561	132	20	of	of	ADP
ijtc-561	132	21	public	public	ADJ
ijtc-561	132	22	ownership	ownership	NOUN
ijtc-561	132	23	is	be	AUX
ijtc-561	132	24	one	one	NUM
ijtc-561	132	25	,	,	PUNCT
ijtc-561	132	26	there	there	PRON
ijtc-561	132	27	is	be	VERB
ijtc-561	132	28	a	a	DET
ijtc-561	132	29	decrease	decrease	NOUN
ijtc-561	132	30	in	in	ADP
ijtc-561	132	31	the	the	DET
ijtc-561	132	32	disclosure	disclosure	NOUN
ijtc-561	132	33	of	of	ADP
ijtc-561	132	34	biological	biological	ADJ
ijtc-561	132	35	assets	asset	NOUN
ijtc-561	132	36	in	in	ADP
ijtc-561	132	37	the	the	DET
ijtc-561	132	38	financial	financial	ADJ
ijtc-561	132	39	statements	statement	NOUN
ijtc-561	132	40	by	by	ADP
ijtc-561	132	41	0.162	0.162	NUM
ijtc-561	132	42	.	.	PUNCT
ijtc-561	133	1	however	however	ADV
ijtc-561	133	2	,	,	PUNCT
ijtc-561	133	3	the	the	DET
ijtc-561	133	4	public	public	ADJ
ijtc-561	133	5	ownership	ownership	NOUN
ijtc-561	133	6	variable	variable	NOUN
ijtc-561	133	7	has	have	VERB
ijtc-561	133	8	a	a	DET
ijtc-561	133	9	prob	prob	ADJ
ijtc-561	133	10	-	-	PUNCT
ijtc-561	133	11	value	value	NOUN
ijtc-561	133	12	greater	great	ADJ
ijtc-561	133	13	than	than	ADP
ijtc-561	133	14	the	the	DET
ijtc-561	133	15	level	level	NOUN
ijtc-561	133	16	of	of	ADP
ijtc-561	133	17	significance	significance	NOUN
ijtc-561	133	18	(	(	PUNCT
ijtc-561	133	19	0,891	0,891	NUM
ijtc-561	133	20	>	>	X
ijtc-561	133	21	0,050	0,050	NUM
ijtc-561	133	22	)	)	PUNCT
ijtc-561	133	23	.	.	PUNCT
ijtc-561	134	1	this	this	PRON
ijtc-561	134	2	indicates	indicate	VERB
ijtc-561	134	3	that	that	SCONJ
ijtc-561	134	4	public	public	ADJ
ijtc-561	134	5	ownership	ownership	NOUN
ijtc-561	134	6	has	have	VERB
ijtc-561	134	7	no	no	DET
ijtc-561	134	8	significant	significant	ADJ
ijtc-561	134	9	effect	effect	NOUN
ijtc-561	134	10	on	on	ADP
ijtc-561	134	11	the	the	DET
ijtc-561	134	12	disclosure	disclosure	NOUN
ijtc-561	134	13	of	of	ADP
ijtc-561	134	14	biological	biological	ADJ
ijtc-561	134	15	assets	asset	NOUN
ijtc-561	134	16	.	.	PUNCT
ijtc-561	135	1	the	the	DET
ijtc-561	135	2	public	public	NOUN
ijtc-561	135	3	who	who	PRON
ijtc-561	135	4	invest	invest	VERB
ijtc-561	135	5	in	in	ADP
ijtc-561	135	6	companies	company	NOUN
ijtc-561	135	7	are	be	AUX
ijtc-561	135	8	generally	generally	ADV
ijtc-561	135	9	investors	investor	NOUN
ijtc-561	135	10	who	who	PRON
ijtc-561	135	11	tend	tend	VERB
ijtc-561	135	12	to	to	PART
ijtc-561	135	13	be	be	AUX
ijtc-561	135	14	small	small	ADJ
ijtc-561	135	15	,	,	PUNCT
ijtc-561	135	16	for	for	ADP
ijtc-561	135	17	example	example	NOUN
ijtc-561	135	18	,	,	PUNCT
ijtc-561	135	19	the	the	DET
ijtc-561	135	20	community	community	NOUN
ijtc-561	135	21	.	.	PUNCT
ijtc-561	136	1	public	public	ADJ
ijtc-561	136	2	owners	owner	NOUN
ijtc-561	136	3	can	can	AUX
ijtc-561	136	4	not	not	PART
ijtc-561	136	5	change	change	VERB
ijtc-561	136	6	or	or	CCONJ
ijtc-561	136	7	provide	provide	VERB
ijtc-561	136	8	input	input	NOUN
ijtc-561	136	9	to	to	ADP
ijtc-561	136	10	the	the	DET
ijtc-561	136	11	management	management	NOUN
ijtc-561	136	12	of	of	ADP
ijtc-561	136	13	the	the	DET
ijtc-561	136	14	company	company	NOUN
ijtc-561	136	15	as	as	ADP
ijtc-561	136	16	a	a	DET
ijtc-561	136	17	whole	whole	NOUN
ijtc-561	136	18	so	so	SCONJ
ijtc-561	136	19	that	that	SCONJ
ijtc-561	136	20	there	there	PRON
ijtc-561	136	21	is	be	VERB
ijtc-561	136	22	no	no	DET
ijtc-561	136	23	significant	significant	ADJ
ijtc-561	136	24	difference	difference	NOUN
ijtc-561	136	25	in	in	ADP
ijtc-561	136	26	the	the	DET
ijtc-561	136	27	amount	amount	NOUN
ijtc-561	136	28	of	of	ADP
ijtc-561	136	29	demands	demand	NOUN
ijtc-561	136	30	for	for	ADP
ijtc-561	136	31	disclosure	disclosure	NOUN
ijtc-561	136	32	of	of	ADP
ijtc-561	136	33	financial	financial	ADJ
ijtc-561	136	34	information	information	NOUN
ijtc-561	136	35	including	include	VERB
ijtc-561	136	36	disclosure	disclosure	NOUN
ijtc-561	136	37	of	of	ADP
ijtc-561	136	38	biological	biological	ADJ
ijtc-561	136	39	assets	asset	NOUN
ijtc-561	136	40	.	.	PUNCT
ijtc-561	137	1	based	base	VERB
ijtc-561	137	2	on	on	ADP
ijtc-561	137	3	agency	agency	NOUN
ijtc-561	137	4	biological	biological	ADJ
ijtc-561	137	5	asset	asset	NOUN
ijtc-561	137	6	disclosure	disclosure	NOUN
ijtc-561	137	7	in	in	ADP
ijtc-561	137	8	indonesia	indonesia	PROPN
ijtc-561	137	9	aminah	aminah	PROPN
ijtc-561	137	10	,	,	PUNCT
ijtc-561	137	11	suhardjanto	suhardjanto	PROPN
ijtc-561	137	12	,	,	PUNCT
ijtc-561	137	13	rahmawati	rahmawati	NOUN
ijtc-561	137	14	,	,	PUNCT
ijtc-561	137	15	winarna	winarna	NOUN
ijtc-561	137	16	,	,	PUNCT
ijtc-561	137	17	and	and	CCONJ
ijtc-561	137	18	oktaviana	oktaviana	NOUN
ijtc-561	137	19	405	405	NUM
ijtc-561	137	20	|	|	ADV
ijtc-561	137	21	ilomata	ilomata	PROPN
ijtc-561	137	22	international	international	ADJ
ijtc-561	137	23	journal	journal	NOUN
ijtc-561	137	24	of	of	ADP
ijtc-561	137	25	tax	tax	PROPN
ijtc-561	137	26	&	&	CCONJ
ijtc-561	137	27	accounting	accounting	PROPN
ijtc-561	137	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	137	29	theory	theory	NOUN
ijtc-561	137	30	,	,	PUNCT
ijtc-561	137	31	company	company	NOUN
ijtc-561	137	32	owners	owner	NOUN
ijtc-561	137	33	who	who	PRON
ijtc-561	137	34	have	have	VERB
ijtc-561	137	35	a	a	DET
ijtc-561	137	36	larger	large	ADJ
ijtc-561	137	37	percentage	percentage	NOUN
ijtc-561	137	38	get	get	VERB
ijtc-561	137	39	greater	great	ADJ
ijtc-561	137	40	authority	authority	NOUN
ijtc-561	137	41	to	to	PART
ijtc-561	137	42	regulate	regulate	VERB
ijtc-561	137	43	management	management	NOUN
ijtc-561	137	44	to	to	PART
ijtc-561	137	45	disclose	disclose	VERB
ijtc-561	137	46	financial	financial	ADJ
ijtc-561	137	47	information	information	NOUN
ijtc-561	137	48	for	for	ADP
ijtc-561	137	49	their	their	PRON
ijtc-561	137	50	benefit	benefit	NOUN
ijtc-561	137	51	.	.	PUNCT
ijtc-561	138	1	conclusion	conclusion	NOUN
ijtc-561	138	2	the	the	DET
ijtc-561	138	3	purpose	purpose	NOUN
ijtc-561	138	4	of	of	ADP
ijtc-561	138	5	this	this	DET
ijtc-561	138	6	study	study	NOUN
ijtc-561	138	7	was	be	AUX
ijtc-561	138	8	to	to	PART
ijtc-561	138	9	determine	determine	VERB
ijtc-561	138	10	the	the	DET
ijtc-561	138	11	effect	effect	NOUN
ijtc-561	138	12	of	of	ADP
ijtc-561	138	13	the	the	DET
ijtc-561	138	14	intensity	intensity	NOUN
ijtc-561	138	15	of	of	ADP
ijtc-561	138	16	biological	biological	ADJ
ijtc-561	138	17	assets	asset	NOUN
ijtc-561	138	18	,	,	PUNCT
ijtc-561	138	19	company	company	NOUN
ijtc-561	138	20	growth	growth	NOUN
ijtc-561	138	21	,	,	PUNCT
ijtc-561	138	22	type	type	NOUN
ijtc-561	138	23	of	of	ADP
ijtc-561	138	24	auditor	auditor	NOUN
ijtc-561	138	25	,	,	PUNCT
ijtc-561	138	26	and	and	CCONJ
ijtc-561	138	27	public	public	ADJ
ijtc-561	138	28	ownership	ownership	NOUN
ijtc-561	138	29	on	on	ADP
ijtc-561	138	30	the	the	DET
ijtc-561	138	31	disclosure	disclosure	NOUN
ijtc-561	138	32	of	of	ADP
ijtc-561	138	33	biological	biological	ADJ
ijtc-561	138	34	assets	asset	NOUN
ijtc-561	138	35	.	.	PUNCT
ijtc-561	139	1	the	the	DET
ijtc-561	139	2	following	follow	VERB
ijtc-561	139	3	are	be	AUX
ijtc-561	139	4	the	the	DET
ijtc-561	139	5	results	result	NOUN
ijtc-561	139	6	of	of	ADP
ijtc-561	139	7	this	this	DET
ijtc-561	139	8	study	study	NOUN
ijtc-561	139	9	.	.	PUNCT
ijtc-561	140	1	1	1	X
ijtc-561	140	2	.	.	X
ijtc-561	140	3	the	the	DET
ijtc-561	140	4	intensity	intensity	NOUN
ijtc-561	140	5	of	of	ADP
ijtc-561	140	6	biological	biological	ADJ
ijtc-561	140	7	assets	asset	NOUN
ijtc-561	140	8	has	have	VERB
ijtc-561	140	9	a	a	DET
ijtc-561	140	10	positive	positive	ADJ
ijtc-561	140	11	and	and	CCONJ
ijtc-561	140	12	significant	significant	ADJ
ijtc-561	140	13	effect	effect	NOUN
ijtc-561	140	14	on	on	ADP
ijtc-561	140	15	the	the	DET
ijtc-561	140	16	disclosure	disclosure	NOUN
ijtc-561	140	17	of	of	ADP
ijtc-561	140	18	biological	biological	ADJ
ijtc-561	140	19	assets	asset	NOUN
ijtc-561	140	20	.	.	PUNCT
ijtc-561	141	1	2	2	X
ijtc-561	141	2	.	.	X
ijtc-561	141	3	the	the	DET
ijtc-561	141	4	growth	growth	NOUN
ijtc-561	141	5	of	of	ADP
ijtc-561	141	6	the	the	DET
ijtc-561	141	7	company	company	NOUN
ijtc-561	141	8	has	have	VERB
ijtc-561	141	9	a	a	DET
ijtc-561	141	10	positive	positive	ADJ
ijtc-561	141	11	and	and	CCONJ
ijtc-561	141	12	insignificant	insignificant	ADJ
ijtc-561	141	13	effect	effect	NOUN
ijtc-561	141	14	on	on	ADP
ijtc-561	141	15	the	the	DET
ijtc-561	141	16	disclosure	disclosure	NOUN
ijtc-561	141	17	of	of	ADP
ijtc-561	141	18	biological	biological	ADJ
ijtc-561	141	19	assets	asset	NOUN
ijtc-561	141	20	.	.	PUNCT
ijtc-561	142	1	3	3	X
ijtc-561	142	2	.	.	X
ijtc-561	142	3	the	the	DET
ijtc-561	142	4	type	type	NOUN
ijtc-561	142	5	of	of	ADP
ijtc-561	142	6	auditor	auditor	NOUN
ijtc-561	142	7	has	have	VERB
ijtc-561	142	8	a	a	DET
ijtc-561	142	9	positive	positive	ADJ
ijtc-561	142	10	and	and	CCONJ
ijtc-561	142	11	significant	significant	ADJ
ijtc-561	142	12	effect	effect	NOUN
ijtc-561	142	13	on	on	ADP
ijtc-561	142	14	the	the	DET
ijtc-561	142	15	disclosure	disclosure	NOUN
ijtc-561	142	16	of	of	ADP
ijtc-561	142	17	biological	biological	ADJ
ijtc-561	142	18	assets	asset	NOUN
ijtc-561	142	19	.	.	PUNCT
ijtc-561	143	1	4	4	X
ijtc-561	143	2	.	.	X
ijtc-561	143	3	public	public	ADJ
ijtc-561	143	4	ownership	ownership	NOUN
ijtc-561	143	5	has	have	VERB
ijtc-561	143	6	a	a	DET
ijtc-561	143	7	negative	negative	ADJ
ijtc-561	143	8	and	and	CCONJ
ijtc-561	143	9	insignificant	insignificant	ADJ
ijtc-561	143	10	effect	effect	NOUN
ijtc-561	143	11	on	on	ADP
ijtc-561	143	12	the	the	DET
ijtc-561	143	13	disclosure	disclosure	NOUN
ijtc-561	143	14	of	of	ADP
ijtc-561	143	15	biological	biological	ADJ
ijtc-561	143	16	assets	asset	NOUN
ijtc-561	143	17	.	.	PUNCT
ijtc-561	144	1	for	for	ADP
ijtc-561	144	2	further	further	ADJ
ijtc-561	144	3	research	research	NOUN
ijtc-561	144	4	,	,	PUNCT
ijtc-561	144	5	it	it	PRON
ijtc-561	144	6	is	be	AUX
ijtc-561	144	7	hoped	hope	VERB
ijtc-561	144	8	that	that	SCONJ
ijtc-561	144	9	more	more	ADJ
ijtc-561	144	10	samples	sample	NOUN
ijtc-561	144	11	can	can	AUX
ijtc-561	144	12	be	be	AUX
ijtc-561	144	13	taken	take	VERB
ijtc-561	144	14	,	,	PUNCT
ijtc-561	144	15	thus	thus	ADV
ijtc-561	144	16	strengthening	strengthen	VERB
ijtc-561	144	17	the	the	DET
ijtc-561	144	18	research	research	NOUN
ijtc-561	144	19	.	.	PUNCT
ijtc-561	145	1	then	then	ADV
ijtc-561	145	2	researchers	researcher	NOUN
ijtc-561	145	3	can	can	AUX
ijtc-561	145	4	also	also	ADV
ijtc-561	145	5	add	add	VERB
ijtc-561	145	6	to	to	ADP
ijtc-561	145	7	the	the	DET
ijtc-561	145	8	determinants	determinant	NOUN
ijtc-561	145	9	of	of	ADP
ijtc-561	145	10	companies	company	NOUN
ijtc-561	145	11	related	relate	VERB
ijtc-561	145	12	to	to	ADP
ijtc-561	145	13	the	the	DET
ijtc-561	145	14	disclosure	disclosure	NOUN
ijtc-561	145	15	of	of	ADP
ijtc-561	145	16	biological	biological	ADJ
ijtc-561	145	17	assets	asset	NOUN
ijtc-561	145	18	,	,	PUNCT
ijtc-561	145	19	such	such	ADJ
ijtc-561	145	20	as	as	ADP
ijtc-561	145	21	company	company	NOUN
ijtc-561	145	22	size	size	NOUN
ijtc-561	145	23	,	,	PUNCT
ijtc-561	145	24	and	and	CCONJ
ijtc-561	145	25	concentration	concentration	NOUN
ijtc-561	145	26	of	of	ADP
ijtc-561	145	27	ownership	ownership	NOUN
ijtc-561	145	28	.	.	PUNCT
ijtc-561	146	1	then	then	ADV
ijtc-561	146	2	,	,	PUNCT
ijtc-561	146	3	companies	company	NOUN
ijtc-561	146	4	are	be	AUX
ijtc-561	146	5	expected	expect	VERB
ijtc-561	146	6	to	to	PART
ijtc-561	146	7	increase	increase	VERB
ijtc-561	146	8	the	the	DET
ijtc-561	146	9	completeness	completeness	NOUN
ijtc-561	146	10	of	of	ADP
ijtc-561	146	11	disclosure	disclosure	NOUN
ijtc-561	146	12	of	of	ADP
ijtc-561	146	13	their	their	PRON
ijtc-561	146	14	company	company	NOUN
ijtc-561	146	15	's	's	PART
ijtc-561	146	16	biological	biological	ADJ
ijtc-561	146	17	assets	asset	NOUN
ijtc-561	146	18	by	by	ADP
ijtc-561	146	19	psak	psak	PROPN
ijtc-561	146	20	69	69	NUM
ijtc-561	146	21	by	by	ADP
ijtc-561	146	22	disclosing	disclose	VERB
ijtc-561	146	23	more	more	ADV
ijtc-561	146	24	detailed	detailed	ADJ
ijtc-561	146	25	information	information	NOUN
ijtc-561	146	26	related	relate	VERB
ijtc-561	146	27	to	to	ADP
ijtc-561	146	28	agricultural	agricultural	ADJ
ijtc-561	146	29	activities	activity	NOUN
ijtc-561	146	30	,	,	PUNCT
ijtc-561	146	31	so	so	SCONJ
ijtc-561	146	32	that	that	SCONJ
ijtc-561	146	33	they	they	PRON
ijtc-561	146	34	can	can	AUX
ijtc-561	146	35	provide	provide	VERB
ijtc-561	146	36	clearer	clear	ADJ
ijtc-561	146	37	information	information	NOUN
ijtc-561	146	38	and	and	CCONJ
ijtc-561	146	39	become	become	VERB
ijtc-561	146	40	an	an	DET
ijtc-561	146	41	added	add	VERB
ijtc-561	146	42	value	value	NOUN
ijtc-561	146	43	for	for	ADP
ijtc-561	146	44	those	those	PRON
ijtc-561	146	45	in	in	ADP
ijtc-561	146	46	need	need	NOUN
ijtc-561	146	47	.	.	PUNCT
ijtc-561	147	1	reference	reference	NOUN
ijtc-561	147	2	alfiani	alfiani	PROPN
ijtc-561	147	3	,	,	PUNCT
ijtc-561	147	4	l.	l.	PROPN
ijtc-561	147	5	k.	k.	PROPN
ijtc-561	147	6	,	,	PUNCT
ijtc-561	147	7	&	&	CCONJ
ijtc-561	147	8	rahmawati	rahmawati	PROPN
ijtc-561	147	9	,	,	PUNCT
ijtc-561	147	10	e.	e.	PROPN
ijtc-561	147	11	(	(	PUNCT
ijtc-561	147	12	2019	2019	NUM
ijtc-561	147	13	)	)	PUNCT
ijtc-561	147	14	.	.	PUNCT
ijtc-561	148	1	pengaruh	pengaruh	NOUN
ijtc-561	148	2	biological	biological	ADJ
ijtc-561	148	3	asset	asset	NOUN
ijtc-561	148	4	intensity	intensity	NOUN
ijtc-561	148	5	,	,	PUNCT
ijtc-561	148	6	ukuran	ukuran	PROPN
ijtc-561	148	7	perusahaan	perusahaan	PROPN
ijtc-561	148	8	,	,	PUNCT
ijtc-561	148	9	pertumbuhan	pertumbuhan	PROPN
ijtc-561	148	10	perusahaan	perusahaan	PROPN
ijtc-561	148	11	,	,	PUNCT
ijtc-561	148	12	konsentrasi	konsentrasi	PROPN
ijtc-561	148	13	kepemilikan	kepemilikan	VERB
ijtc-561	148	14	manajerial	manajerial	PROPN
ijtc-561	148	15	,	,	PUNCT
ijtc-561	148	16	dan	dan	PROPN
ijtc-561	148	17	jenis	jenis	PROPN
ijtc-561	148	18	kap	kap	PROPN
ijtc-561	148	19	terhadap	terhadap	PROPN
ijtc-561	148	20	pengungkpan	pengungkpan	PROPN
ijtc-561	148	21	aset	aset	VERB
ijtc-561	148	22	biologis	biologis	PROPN
ijtc-561	148	23	(	(	PUNCT
ijtc-561	148	24	pada	pada	PROPN
ijtc-561	148	25	perusahaan	perusahaan	PROPN
ijtc-561	148	26	agrikultur	agrikultur	PROPN
ijtc-561	148	27	yang	yang	PROPN
ijtc-561	148	28	terdaftar	terdaftar	PROPN
ijtc-561	148	29	di	di	PROPN
ijtc-561	148	30	bursa	bursa	PROPN
ijtc-561	148	31	efek	efek	NOUN
ijtc-561	148	32	indonesia	indonesia	PROPN
ijtc-561	148	33	periode	periode	PROPN
ijtc-561	148	34	2014	2014	NUM
ijtc-561	148	35	-	-	SYM
ijtc-561	148	36	2017	2017	NUM
ijtc-561	148	37	)	)	PUNCT
ijtc-561	148	38	.	.	PUNCT
ijtc-561	149	1	reviu	reviu	PROPN
ijtc-561	149	2	akuntansi	akuntansi	PROPN
ijtc-561	149	3	dan	dan	PROPN
ijtc-561	149	4	bisnis	bisnis	PROPN
ijtc-561	149	5	indonesia	indonesia	PROPN
ijtc-561	149	6	,	,	PUNCT
ijtc-561	149	7	3(2	3(2	NUM
ijtc-561	149	8	)	)	PUNCT
ijtc-561	149	9	,	,	PUNCT
ijtc-561	149	10	56–75	56–75	NUM
ijtc-561	149	11	.	.	PUNCT
ijtc-561	150	1	https://doi.org/10.18196/rab.030243	https://doi.org/10.18196/rab.030243	PROPN
ijtc-561	150	2	arham	arham	PROPN
ijtc-561	150	3	,	,	PUNCT
ijtc-561	150	4	m.	m.	NOUN
ijtc-561	150	5	a.	a.	PROPN
ijtc-561	150	6	,	,	PUNCT
ijtc-561	150	7	fadhli	fadhli	PROPN
ijtc-561	150	8	,	,	PUNCT
ijtc-561	150	9	a.	a.	PROPN
ijtc-561	150	10	,	,	PUNCT
ijtc-561	150	11	&	&	CCONJ
ijtc-561	150	12	dai	dai	PROPN
ijtc-561	150	13	,	,	PUNCT
ijtc-561	150	14	s.	s.	PROPN
ijtc-561	150	15	i.	i.	PROPN
ijtc-561	150	16	(	(	PUNCT
ijtc-561	150	17	2020	2020	NUM
ijtc-561	150	18	)	)	PUNCT
ijtc-561	150	19	.	.	PUNCT
ijtc-561	151	1	does	do	AUX
ijtc-561	151	2	agricultural	agricultural	ADJ
ijtc-561	151	3	performance	performance	NOUN
ijtc-561	151	4	contribute	contribute	VERB
ijtc-561	151	5	to	to	ADP
ijtc-561	151	6	rural	rural	ADJ
ijtc-561	151	7	poverty	poverty	NOUN
ijtc-561	151	8	reduction	reduction	NOUN
ijtc-561	151	9	in	in	ADP
ijtc-561	151	10	indonesia	indonesia	PROPN
ijtc-561	151	11	?	?	PUNCT
ijtc-561	152	1	jejak	jejak	PROPN
ijtc-561	152	2	,	,	PUNCT
ijtc-561	152	3	13(1	13(1	NUM
ijtc-561	152	4	)	)	PUNCT
ijtc-561	152	5	,	,	PUNCT
ijtc-561	152	6	69–83	69–83	NUM
ijtc-561	152	7	.	.	PUNCT
ijtc-561	153	1	https://doi.org/10.15294/jejak.v13i1.20178	https://doi.org/10.15294/jejak.v13i1.20178	DET
ijtc-561	153	2	arvidsson	arvidsson	PROPN
ijtc-561	153	3	,	,	PUNCT
ijtc-561	153	4	s.	s.	PROPN
ijtc-561	153	5	(	(	PUNCT
ijtc-561	153	6	2011	2011	NUM
ijtc-561	153	7	)	)	PUNCT
ijtc-561	153	8	.	.	PUNCT
ijtc-561	154	1	disclosure	disclosure	NOUN
ijtc-561	154	2	of	of	ADP
ijtc-561	154	3	non‐financial	non‐financial	ADJ
ijtc-561	154	4	information	information	NOUN
ijtc-561	154	5	in	in	ADP
ijtc-561	154	6	the	the	DET
ijtc-561	154	7	annual	annual	ADJ
ijtc-561	154	8	report	report	NOUN
ijtc-561	154	9	.	.	PUNCT
ijtc-561	155	1	journal	journal	PROPN
ijtc-561	155	2	of	of	ADP
ijtc-561	155	3	intellectual	intellectual	ADJ
ijtc-561	155	4	capital	capital	NOUN
ijtc-561	155	5	,	,	PUNCT
ijtc-561	155	6	12(2	12(2	NUM
ijtc-561	155	7	)	)	PUNCT
ijtc-561	155	8	,	,	PUNCT
ijtc-561	155	9	277–300	277–300	NUM
ijtc-561	155	10	.	.	PUNCT
ijtc-561	156	1	https://doi.org/10.1108/14691931111123421	https://doi.org/10.1108/14691931111123421	ADP
ijtc-561	156	2	azzahra	azzahra	PROPN
ijtc-561	156	3	,	,	PUNCT
ijtc-561	156	4	v.	v.	CCONJ
ijtc-561	156	5	,	,	PUNCT
ijtc-561	156	6	luthan	luthan	PROPN
ijtc-561	156	7	,	,	PUNCT
ijtc-561	156	8	e.	e.	PROPN
ijtc-561	156	9	,	,	PUNCT
ijtc-561	156	10	&	&	CCONJ
ijtc-561	156	11	fontanella	fontanella	PROPN
ijtc-561	156	12	,	,	PUNCT
ijtc-561	156	13	a.	a.	NOUN
ijtc-561	156	14	(	(	PUNCT
ijtc-561	156	15	2020	2020	NUM
ijtc-561	156	16	)	)	PUNCT
ijtc-561	156	17	.	.	PUNCT
ijtc-561	157	1	determinan	determinan	PROPN
ijtc-561	157	2	pengungkapan	pengungkapan	PROPN
ijtc-561	157	3	aset	aset	PROPN
ijtc-561	157	4	biologis	biologis	PROPN
ijtc-561	157	5	(	(	PUNCT
ijtc-561	157	6	studi	studi	PROPN
ijtc-561	157	7	empiris	empiris	PROPN
ijtc-561	157	8	pada	pada	PROPN
ijtc-561	157	9	perusahaan	perusahaan	PROPN
ijtc-561	157	10	agriculture	agriculture	PROPN
ijtc-561	157	11	yang	yang	PROPN
ijtc-561	157	12	terdaftar	terdaftar	PROPN
ijtc-561	157	13	di	di	PROPN
ijtc-561	157	14	bursa	bursa	PROPN
ijtc-561	157	15	efek	efek	PROPN
ijtc-561	157	16	indonesia	indonesia	PROPN
ijtc-561	157	17	.	.	PUNCT
ijtc-561	157	18	ekonomis	ekonomis	PROPN
ijtc-561	157	19	:	:	PUNCT
ijtc-561	157	20	journal	journal	PROPN
ijtc-561	157	21	of	of	ADP
ijtc-561	157	22	economics	economic	NOUN
ijtc-561	157	23	and	and	CCONJ
ijtc-561	157	24	business	business	NOUN
ijtc-561	157	25	,	,	PUNCT
ijtc-561	157	26	4(1	4(1	NOUN
ijtc-561	157	27	)	)	PUNCT
ijtc-561	157	28	,	,	PUNCT
ijtc-561	157	29	230	230	NUM
ijtc-561	157	30	.	.	PUNCT
ijtc-561	157	31	https://doi.org/10.33087/ekonomis.v4i1.114	https://doi.org/10.33087/ekonomis.v4i1.114	PROPN
ijtc-561	157	32	bashir	bashir	PROPN
ijtc-561	157	33	,	,	PUNCT
ijtc-561	157	34	a.	a.	PROPN
ijtc-561	157	35	,	,	PUNCT
ijtc-561	157	36	suhel	suhel	PROPN
ijtc-561	157	37	,	,	PUNCT
ijtc-561	157	38	s.	s.	PROPN
ijtc-561	157	39	,	,	PUNCT
ijtc-561	157	40	azwardi	azwardi	ADV
ijtc-561	157	41	,	,	PUNCT
ijtc-561	157	42	a.	a.	PROPN
ijtc-561	157	43	,	,	PUNCT
ijtc-561	157	44	atiyatna	atiyatna	VERB
ijtc-561	157	45	,	,	PUNCT
ijtc-561	157	46	d.	d.	PROPN
ijtc-561	157	47	p.	p.	PROPN
ijtc-561	157	48	,	,	PUNCT
ijtc-561	157	49	hamidi	hamidi	PROPN
ijtc-561	157	50	,	,	PUNCT
ijtc-561	157	51	i.	i.	PROPN
ijtc-561	157	52	,	,	PUNCT
ijtc-561	157	53	&	&	CCONJ
ijtc-561	157	54	adnan	adnan	PROPN
ijtc-561	157	55	,	,	PUNCT
ijtc-561	157	56	n.	n.	PROPN
ijtc-561	157	57	(	(	PUNCT
ijtc-561	157	58	2019	2019	NUM
ijtc-561	157	59	)	)	PUNCT
ijtc-561	157	60	.	.	PUNCT
ijtc-561	158	1	the	the	DET
ijtc-561	158	2	causality	causality	NOUN
ijtc-561	158	3	between	between	ADP
ijtc-561	158	4	agriculture	agriculture	NOUN
ijtc-561	158	5	,	,	PUNCT
ijtc-561	158	6	industry	industry	NOUN
ijtc-561	158	7	,	,	PUNCT
ijtc-561	158	8	and	and	CCONJ
ijtc-561	158	9	economic	economic	ADJ
ijtc-561	158	10	growth	growth	NOUN
ijtc-561	158	11	:	:	PUNCT
ijtc-561	158	12	evidence	evidence	NOUN
ijtc-561	158	13	from	from	ADP
ijtc-561	158	14	indonesia	indonesia	PROPN
ijtc-561	158	15	.	.	PUNCT
ijtc-561	159	1	etikonomi	etikonomi	VERB
ijtc-561	159	2	,	,	PUNCT
ijtc-561	159	3	18(2	18(2	NUM
ijtc-561	159	4	)	)	PUNCT
ijtc-561	159	5	,	,	PUNCT
ijtc-561	159	6	155–168	155–168	NUM
ijtc-561	159	7	.	.	PUNCT
ijtc-561	160	1	https://doi.org/10.15408/etk.v18i2.9428	https://doi.org/10.15408/etk.v18i2.9428	NOUN
ijtc-561	160	2	bohušová	bohušová	VERB
ijtc-561	160	3	,	,	PUNCT
ijtc-561	160	4	h.	h.	PROPN
ijtc-561	160	5	,	,	PUNCT
ijtc-561	160	6	&	&	CCONJ
ijtc-561	160	7	svoboda	svoboda	PROPN
ijtc-561	160	8	,	,	PUNCT
ijtc-561	160	9	p.	p.	NOUN
ijtc-561	160	10	(	(	PUNCT
ijtc-561	160	11	2016	2016	NUM
ijtc-561	160	12	)	)	PUNCT
ijtc-561	160	13	.	.	PUNCT
ijtc-561	161	1	biological	biological	ADJ
ijtc-561	161	2	assets	asset	NOUN
ijtc-561	161	3	:	:	PUNCT
ijtc-561	161	4	in	in	ADP
ijtc-561	161	5	what	what	DET
ijtc-561	161	6	way	way	NOUN
ijtc-561	161	7	should	should	AUX
ijtc-561	161	8	be	be	AUX
ijtc-561	161	9	measured	measure	VERB
ijtc-561	161	10	by	by	ADP
ijtc-561	161	11	smes	sme	NOUN
ijtc-561	161	12	?	?	PUNCT
ijtc-561	162	1	procedia	procedia	PROPN
ijtc-561	162	2	social	social	ADJ
ijtc-561	162	3	and	and	CCONJ
ijtc-561	162	4	behavioral	behavioral	ADJ
ijtc-561	162	5	sciences	science	NOUN
ijtc-561	162	6	,	,	PUNCT
ijtc-561	162	7	220	220	NUM
ijtc-561	162	8	,	,	PUNCT
ijtc-561	162	9	62–69	62–69	NUM
ijtc-561	162	10	.	.	PUNCT
ijtc-561	163	1	https://doi.org/10.1016/j.sbspro.2016.05.469	https://doi.org/10.1016/j.sbspro.2016.05.469	VERB
ijtc-561	163	2	bozzolan	bozzolan	NOUN
ijtc-561	163	3	,	,	PUNCT
ijtc-561	163	4	s.	s.	PROPN
ijtc-561	163	5	,	,	PUNCT
ijtc-561	163	6	laghi	laghi	PROPN
ijtc-561	163	7	,	,	PUNCT
ijtc-561	163	8	e.	e.	PROPN
ijtc-561	163	9	,	,	PUNCT
ijtc-561	163	10	&	&	CCONJ
ijtc-561	163	11	mattei	mattei	PROPN
ijtc-561	163	12	,	,	PUNCT
ijtc-561	163	13	m.	m.	NOUN
ijtc-561	163	14	(	(	PUNCT
ijtc-561	163	15	2016	2016	NUM
ijtc-561	163	16	)	)	PUNCT
ijtc-561	163	17	.	.	PUNCT
ijtc-561	164	1	amendments	amendment	NOUN
ijtc-561	164	2	to	to	ADP
ijtc-561	164	3	the	the	DET
ijtc-561	164	4	ias	ias	PROPN
ijtc-561	164	5	41	41	NUM
ijtc-561	164	6	and	and	CCONJ
ijtc-561	164	7	ias	ias	PROPN
ijtc-561	164	8	16	16	NUM
ijtc-561	164	9	and	and	CCONJ
ijtc-561	164	10	biological	biological	ADJ
ijtc-561	164	11	asset	asset	NOUN
ijtc-561	164	12	disclosure	disclosure	NOUN
ijtc-561	164	13	in	in	ADP
ijtc-561	164	14	indonesia	indonesia	PROPN
ijtc-561	164	15	aminah	aminah	PROPN
ijtc-561	164	16	,	,	PUNCT
ijtc-561	164	17	suhardjanto	suhardjanto	PROPN
ijtc-561	164	18	,	,	PUNCT
ijtc-561	164	19	rahmawati	rahmawati	NOUN
ijtc-561	164	20	,	,	PUNCT
ijtc-561	164	21	winarna	winarna	NOUN
ijtc-561	164	22	,	,	PUNCT
ijtc-561	164	23	and	and	CCONJ
ijtc-561	164	24	oktaviana	oktaviana	PROPN
ijtc-561	164	25	406	406	NUM
ijtc-561	164	26	|	|	ADV
ijtc-561	164	27	ilomata	ilomata	PROPN
ijtc-561	164	28	international	international	ADJ
ijtc-561	164	29	journal	journal	NOUN
ijtc-561	164	30	of	of	ADP
ijtc-561	164	31	tax	tax	PROPN
ijtc-561	164	32	&	&	CCONJ
ijtc-561	164	33	accounting	account	VERB
ijtc-561	164	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-561	164	35	implications	implication	NOUN
ijtc-561	164	36	for	for	ADP
ijtc-561	164	37	accounting	accounting	NOUN
ijtc-561	164	38	of	of	ADP
ijtc-561	164	39	bearer	bearer	NOUN
ijtc-561	164	40	plants	plant	NOUN
ijtc-561	164	41	.	.	PUNCT
ijtc-561	165	1	agricultural	agricultural	ADJ
ijtc-561	165	2	economics	economic	NOUN
ijtc-561	165	3	(	(	PUNCT
ijtc-561	165	4	zemědělská	zemědělská	NOUN
ijtc-561	165	5	ekonomika	ekonomika	NOUN
ijtc-561	165	6	)	)	PUNCT
ijtc-561	165	7	,	,	PUNCT
ijtc-561	165	8	62(no	62(no	NUM
ijtc-561	165	9	.	.	NOUN
ijtc-561	165	10	4	4	NUM
ijtc-561	165	11	)	)	PUNCT
ijtc-561	165	12	,	,	PUNCT
ijtc-561	165	13	160–166	160–166	NUM
ijtc-561	165	14	.	.	PUNCT
ijtc-561	166	1	https://doi.org/10.17221/48/2015-agricecon	https://doi.org/10.17221/48/2015-agricecon	PROPN
ijtc-561	166	2	brigham	brigham	PROPN
ijtc-561	166	3	,	,	PUNCT
ijtc-561	166	4	e.	e.	PROPN
ijtc-561	166	5	f.	f.	PROPN
ijtc-561	166	6	,	,	PUNCT
ijtc-561	166	7	&	&	CCONJ
ijtc-561	166	8	houston	houston	PROPN
ijtc-561	166	9	,	,	PUNCT
ijtc-561	166	10	j.	j.	PROPN
ijtc-561	166	11	f.	f.	PROPN
ijtc-561	166	12	(	(	PUNCT
ijtc-561	166	13	2018	2018	NUM
ijtc-561	166	14	)	)	PUNCT
ijtc-561	166	15	.	.	PUNCT
ijtc-561	167	1	dasar	dasar	VERB
ijtc-561	167	2	-	-	PUNCT
ijtc-561	167	3	dasar	dasar	VERB
ijtc-561	167	4	manajemen	manajeman	NOUN
ijtc-561	167	5	keuangan	keuangan	VERB
ijtc-561	167	6	(	(	PUNCT
ijtc-561	167	7	a.	a.	NOUN
ijtc-561	167	8	a.	a.	NOUN
ijtc-561	167	9	yulianto	yulianto	PROPN
ijtc-561	167	10	(	(	PUNCT
ijtc-561	167	11	ed	ed	NOUN
ijtc-561	167	12	.	.	PUNCT
ijtc-561	167	13	)	)	PUNCT
ijtc-561	167	14	;	;	PUNCT
ijtc-561	167	15	14th	14th	NUM
ijtc-561	167	16	ed	ed	NOUN
ijtc-561	167	17	.	.	PUNCT
ijtc-561	167	18	)	)	PUNCT
ijtc-561	167	19	.	.	PUNCT
ijtc-561	168	1	salemba	salemba	PROPN
ijtc-561	168	2	empat	empat	PROPN
ijtc-561	168	3	.	.	PUNCT
ijtc-561	169	1	https://penerbitsalemba.com/buku/02-0334-dasardasarmanajemen-keuangan-1-e14	https://penerbitsalemba.com/buku/02-0334-dasardasarmanajemen-keuangan-1-e14	ADJ
ijtc-561	169	2	buchanan	buchanan	PROPN
ijtc-561	169	3	,	,	PUNCT
ijtc-561	169	4	b.	b.	PROPN
ijtc-561	169	5	,	,	PUNCT
ijtc-561	169	6	cao	cao	PROPN
ijtc-561	169	7	,	,	PUNCT
ijtc-561	169	8	c.	c.	PROPN
ijtc-561	169	9	x.	x.	PROPN
ijtc-561	169	10	,	,	PUNCT
ijtc-561	169	11	&	&	CCONJ
ijtc-561	169	12	chen	chen	PROPN
ijtc-561	169	13	,	,	PUNCT
ijtc-561	169	14	c.	c.	PROPN
ijtc-561	169	15	(	(	PUNCT
ijtc-561	169	16	2018	2018	NUM
ijtc-561	169	17	)	)	PUNCT
ijtc-561	169	18	.	.	PUNCT
ijtc-561	170	1	corporate	corporate	ADJ
ijtc-561	170	2	social	social	ADJ
ijtc-561	170	3	responsibility	responsibility	NOUN
ijtc-561	170	4	,	,	PUNCT
ijtc-561	170	5	firm	firm	ADJ
ijtc-561	170	6	value	value	NOUN
ijtc-561	170	7	,	,	PUNCT
ijtc-561	170	8	and	and	CCONJ
ijtc-561	170	9	influential	influential	ADJ
ijtc-561	170	10	institutional	institutional	ADJ
ijtc-561	170	11	ownership	ownership	NOUN
ijtc-561	170	12	.	.	PUNCT
ijtc-561	171	1	journal	journal	NOUN
ijtc-561	171	2	of	of	ADP
ijtc-561	171	3	corporate	corporate	ADJ
ijtc-561	171	4	finance	finance	NOUN
ijtc-561	171	5	,	,	PUNCT
ijtc-561	171	6	52	52	NUM
ijtc-561	171	7	,	,	PUNCT
ijtc-561	171	8	73–95	73–95	NUM
ijtc-561	171	9	.	.	PUNCT
ijtc-561	172	1	https://doi.org/10.1016/j.jcorpfin.2018.07.004	https://doi.org/10.1016/j.jcorpfin.2018.07.004	PROPN
ijtc-561	172	2	carolina	carolina	PROPN
ijtc-561	172	3	,	,	PUNCT
ijtc-561	172	4	a.	a.	NOUN
ijtc-561	172	5	,	,	PUNCT
ijtc-561	172	6	kusumawati	kusumawati	PROPN
ijtc-561	172	7	,	,	PUNCT
ijtc-561	172	8	f.	f.	PROPN
ijtc-561	172	9	,	,	PUNCT
ijtc-561	172	10	&	&	CCONJ
ijtc-561	172	11	chamalinda	chamalinda	PROPN
ijtc-561	172	12	,	,	PUNCT
ijtc-561	172	13	k.	k.	PROPN
ijtc-561	172	14	n.	n.	PROPN
ijtc-561	172	15	l.	l.	PROPN
ijtc-561	172	16	(	(	PUNCT
ijtc-561	172	17	2020	2020	NUM
ijtc-561	172	18	)	)	PUNCT
ijtc-561	172	19	.	.	PUNCT
ijtc-561	173	1	firm	firm	ADJ
ijtc-561	173	2	characteristics	characteristic	NOUN
ijtc-561	173	3	and	and	CCONJ
ijtc-561	173	4	biological	biological	ADJ
ijtc-561	173	5	asset	asset	NOUN
ijtc-561	173	6	disclosure	disclosure	NOUN
ijtc-561	173	7	on	on	ADP
ijtc-561	173	8	agricultural	agricultural	ADJ
ijtc-561	173	9	firms	firm	NOUN
ijtc-561	173	10	.	.	PUNCT
ijtc-561	174	1	jurnal	jurnal	ADJ
ijtc-561	174	2	akuntansi	akuntansi	PROPN
ijtc-561	174	3	dan	dan	PROPN
ijtc-561	174	4	keuangan	keuangan	PROPN
ijtc-561	174	5	,	,	PUNCT
ijtc-561	174	6	22(2	22(2	NUM
ijtc-561	174	7	)	)	PUNCT
ijtc-561	174	8	,	,	PUNCT
ijtc-561	174	9	59–71	59–71	NUM
ijtc-561	174	10	.	.	PUNCT
ijtc-561	175	1	https://doi.org/10.9744/jak.22.2.59-71	https://doi.org/10.9744/jak.22.2.59-71	PROPN
ijtc-561	175	2	cindy	cindy	PROPN
ijtc-561	175	3	,	,	PUNCT
ijtc-561	175	4	&	&	CCONJ
ijtc-561	175	5	madya	madya	PROPN
ijtc-561	175	6	,	,	PUNCT
ijtc-561	175	7	s.	s.	PROPN
ijtc-561	175	8	(	(	PUNCT
ijtc-561	175	9	2018	2018	NUM
ijtc-561	175	10	)	)	PUNCT
ijtc-561	175	11	.	.	PUNCT
ijtc-561	176	1	faktor	faktor	PROPN
ijtc-561	176	2	yang	yang	PROPN
ijtc-561	176	3	memengaruhi	memengaruhi	PROPN
ijtc-561	176	4	pertumbuhan	pertumbuhan	PROPN
ijtc-561	176	5	perusahaan	perusahaan	PROPN
ijtc-561	176	6	,	,	PUNCT
ijtc-561	176	7	kinerja	kinerja	NOUN
ijtc-561	176	8	keuangan	keuangan	NOUN
ijtc-561	176	9	,	,	PUNCT
ijtc-561	176	10	dan	dan	PROPN
ijtc-561	176	11	pembiayaan	pembiayaan	PROPN
ijtc-561	176	12	eksternal	eksternal	PROPN
ijtc-561	176	13	terhadap	terhadap	PROPN
ijtc-561	176	14	pengungkapan	pengungkapan	PROPN
ijtc-561	176	15	sukarela	sukarela	PROPN
ijtc-561	176	16	beserta	beserta	PROPN
ijtc-561	177	1	implikasinya	implikasinya	PROPN
ijtc-561	177	2	terhadap	terhadap	PROPN
ijtc-561	177	3	kualitas	kualitas	PROPN
ijtc-561	177	4	laba	laba	PROPN
ijtc-561	177	5	.	.	PUNCT
ijtc-561	178	1	jurnal	jurnal	PROPN
ijtc-561	178	2	akuntansi	akuntansi	PROPN
ijtc-561	178	3	,	,	PUNCT
ijtc-561	178	4	auditing	auditing	NOUN
ijtc-561	178	5	dan	dan	PROPN
ijtc-561	178	6	keuangan	keuangan	PROPN
ijtc-561	178	7	,	,	PUNCT
ijtc-561	178	8	15(1	15(1	NUM
ijtc-561	178	9	)	)	PUNCT
ijtc-561	178	10	,	,	PUNCT
ijtc-561	178	11	1–33	1–33	PROPN
ijtc-561	178	12	.	.	PUNCT
ijtc-561	179	1	https://ejournal.atmajaya.ac.id/index.php/balance/article/view/74	https://ejournal.atmajaya.ac.id/index.php/balance/article/view/74	PROPN
ijtc-561	179	2	dewi	dewi	PROPN
ijtc-561	179	3	,	,	PUNCT
ijtc-561	179	4	n.	n.	PROPN
ijtc-561	179	5	h.	h.	PROPN
ijtc-561	179	6	u.	u.	PROPN
ijtc-561	179	7	,	,	PUNCT
ijtc-561	179	8	ludigdo	ludigdo	PROPN
ijtc-561	179	9	,	,	PUNCT
ijtc-561	179	10	u.	u.	PROPN
ijtc-561	179	11	,	,	PUNCT
ijtc-561	179	12	hariadi	hariadi	PROPN
ijtc-561	179	13	,	,	PUNCT
ijtc-561	179	14	b.	b.	PROPN
ijtc-561	179	15	,	,	PUNCT
ijtc-561	179	16	&	&	CCONJ
ijtc-561	179	17	prihatiningtyas	prihatiningtyas	PROPN
ijtc-561	179	18	,	,	PUNCT
ijtc-561	179	19	y.	y.	PROPN
ijtc-561	179	20	w.	w.	PROPN
ijtc-561	179	21	(	(	PUNCT
ijtc-561	179	22	2018	2018	NUM
ijtc-561	179	23	)	)	PUNCT
ijtc-561	179	24	.	.	PUNCT
ijtc-561	180	1	is	be	AUX
ijtc-561	180	2	accounting	account	VERB
ijtc-561	180	3	for	for	ADP
ijtc-561	180	4	agricultural	agricultural	ADJ
ijtc-561	180	5	asset	asset	NOUN
ijtc-561	180	6	applicable	applicable	ADJ
ijtc-561	180	7	in	in	ADP
ijtc-561	180	8	indonesia	indonesia	PROPN
ijtc-561	180	9	?	?	PUNCT
ijtc-561	181	1	russian	russian	ADJ
ijtc-561	181	2	journal	journal	PROPN
ijtc-561	181	3	of	of	ADP
ijtc-561	181	4	agricultural	agricultural	ADJ
ijtc-561	181	5	and	and	CCONJ
ijtc-561	181	6	socio	socio	NOUN
ijtc-561	181	7	-	-	PUNCT
ijtc-561	181	8	economic	economic	ADJ
ijtc-561	181	9	sciences	science	NOUN
ijtc-561	181	10	,	,	PUNCT
ijtc-561	181	11	81(9	81(9	NOUN
ijtc-561	181	12	)	)	PUNCT
ijtc-561	181	13	,	,	PUNCT
ijtc-561	181	14	60–69	60–69	NUM
ijtc-561	181	15	.	.	PUNCT
ijtc-561	182	1	https://doi.org/10.18551/rjoas.2018-09.07	https://doi.org/10.18551/rjoas.2018-09.07	PROPN
ijtc-561	182	2	elad	elad	PROPN
ijtc-561	182	3	,	,	PUNCT
ijtc-561	182	4	c.	c.	PROPN
ijtc-561	182	5	,	,	PUNCT
ijtc-561	182	6	&	&	CCONJ
ijtc-561	182	7	herbohn	herbohn	PROPN
ijtc-561	182	8	,	,	PUNCT
ijtc-561	182	9	k.	k.	PROPN
ijtc-561	182	10	(	(	PUNCT
ijtc-561	182	11	2011	2011	NUM
ijtc-561	182	12	)	)	PUNCT
ijtc-561	182	13	.	.	PUNCT
ijtc-561	183	1	implementing	implement	VERB
ijtc-561	183	2	fair	fair	ADJ
ijtc-561	183	3	value	value	NOUN
ijtc-561	183	4	accounting	accounting	NOUN
ijtc-561	183	5	in	in	ADP
ijtc-561	183	6	the	the	DET
ijtc-561	183	7	agricultural	agricultural	ADJ
ijtc-561	183	8	sector	sector	NOUN
ijtc-561	183	9	(	(	PUNCT
ijtc-561	183	10	1st	1st	ADJ
ijtc-561	183	11	ed	ed	NOUN
ijtc-561	183	12	.	.	PUNCT
ijtc-561	183	13	)	)	PUNCT
ijtc-561	183	14	.	.	PUNCT
ijtc-561	184	1	edinburgh	edinburgh	PROPN
ijtc-561	184	2	institute	institute	PROPN
ijtc-561	184	3	of	of	ADP
ijtc-561	184	4	chartered	chartered	PROPN
ijtc-561	184	5	accountants	accountant	NOUN
ijtc-561	184	6	of	of	ADP
ijtc-561	184	7	scotland	scotland	PROPN
ijtc-561	184	8	.	.	PUNCT
ijtc-561	185	1	https://westminsterresearch.westminster.ac.uk/item/8zxy2/implementing-fair-valueaccounting-in-the-agricultural-sector	https://westminsterresearch.westminster.ac.uk/item/8zxy2/implementing-fair-valueaccounting-in-the-agricultural-sector	PROPN
ijtc-561	185	2	gonçalves	gonçalves	PROPN
ijtc-561	185	3	,	,	PUNCT
ijtc-561	185	4	r.	r.	PROPN
ijtc-561	185	5	,	,	PUNCT
ijtc-561	185	6	&	&	CCONJ
ijtc-561	185	7	lopes	lopes	PROPN
ijtc-561	185	8	,	,	PUNCT
ijtc-561	185	9	p.	p.	NOUN
ijtc-561	185	10	(	(	PUNCT
ijtc-561	185	11	2014	2014	NUM
ijtc-561	185	12	)	)	PUNCT
ijtc-561	185	13	.	.	PUNCT
ijtc-561	186	1	firm	firm	ADJ
ijtc-561	186	2	-	-	PUNCT
ijtc-561	186	3	specific	specific	ADJ
ijtc-561	186	4	determinants	determinant	NOUN
ijtc-561	186	5	of	of	ADP
ijtc-561	186	6	agricultural	agricultural	ADJ
ijtc-561	186	7	financial	financial	ADJ
ijtc-561	186	8	reporting	reporting	NOUN
ijtc-561	186	9	.	.	PUNCT
ijtc-561	187	1	procedia	procedia	ADJ
ijtc-561	187	2	social	social	ADJ
ijtc-561	187	3	and	and	CCONJ
ijtc-561	187	4	behavioral	behavioral	ADJ
ijtc-561	187	5	sciences	science	NOUN
ijtc-561	187	6	,	,	PUNCT
ijtc-561	187	7	110	110	NUM
ijtc-561	187	8	,	,	PUNCT
ijtc-561	187	9	470–481	470–481	NUM
ijtc-561	187	10	.	.	PUNCT
ijtc-561	188	1	https://doi.org/10.1016/j.sbspro.2013.12.891	https://doi.org/10.1016/j.sbspro.2013.12.891	NUM
ijtc-561	188	2	hayati	hayati	NOUN
ijtc-561	188	3	,	,	PUNCT
ijtc-561	188	4	k.	k.	PROPN
ijtc-561	188	5	,	,	PUNCT
ijtc-561	188	6	&	&	CCONJ
ijtc-561	188	7	serly	serly	ADV
ijtc-561	188	8	,	,	PUNCT
ijtc-561	188	9	v.	v.	PROPN
ijtc-561	188	10	(	(	PUNCT
ijtc-561	188	11	2020	2020	NUM
ijtc-561	188	12	)	)	PUNCT
ijtc-561	188	13	.	.	PUNCT
ijtc-561	189	1	pengaruh	pengaruh	NOUN
ijtc-561	189	2	biological	biological	ADJ
ijtc-561	189	3	asset	asset	NOUN
ijtc-561	189	4	intensity	intensity	NOUN
ijtc-561	189	5	,	,	PUNCT
ijtc-561	189	6	growth	growth	NOUN
ijtc-561	189	7	,	,	PUNCT
ijtc-561	189	8	leverage	leverage	NOUN
ijtc-561	189	9	,	,	PUNCT
ijtc-561	189	10	dan	dan	PROPN
ijtc-561	189	11	tingkat	tingkat	PROPN
ijtc-561	189	12	internasional	internasional	PROPN
ijtc-561	189	13	terhadap	terhadap	PROPN
ijtc-561	189	14	pengungkapan	pengungkapan	PROPN
ijtc-561	189	15	aset	aset	PROPN
ijtc-561	189	16	biologis	biologis	PROPN
ijtc-561	189	17	.	.	PUNCT
ijtc-561	190	1	jurnal	jurnal	ADJ
ijtc-561	190	2	eksplorasi	eksplorasi	PROPN
ijtc-561	190	3	akuntansi	akuntansi	PROPN
ijtc-561	190	4	,	,	PUNCT
ijtc-561	190	5	2(2	2(2	NUM
ijtc-561	190	6	)	)	PUNCT
ijtc-561	190	7	,	,	PUNCT
ijtc-561	190	8	2638–2658	2638–2658	NUM
ijtc-561	190	9	.	.	PUNCT
ijtc-561	191	1	https://doi.org/10.24036/jea.v2i2.236	https://doi.org/10.24036/jea.v2i2.236	PROPN
ijtc-561	191	2	healy	healy	PROPN
ijtc-561	191	3	,	,	PUNCT
ijtc-561	191	4	p.	p.	NOUN
ijtc-561	191	5	m.	m.	NOUN
ijtc-561	191	6	,	,	PUNCT
ijtc-561	191	7	&	&	CCONJ
ijtc-561	191	8	palepu	palepu	PROPN
ijtc-561	191	9	,	,	PUNCT
ijtc-561	191	10	k.	k.	PROPN
ijtc-561	191	11	g.	g.	PROPN
ijtc-561	191	12	(	(	PUNCT
ijtc-561	191	13	2001	2001	NUM
ijtc-561	191	14	)	)	PUNCT
ijtc-561	191	15	.	.	PUNCT
ijtc-561	192	1	information	information	NOUN
ijtc-561	192	2	asymmetry	asymmetry	NOUN
ijtc-561	192	3	,	,	PUNCT
ijtc-561	192	4	corporate	corporate	ADJ
ijtc-561	192	5	disclosure	disclosure	NOUN
ijtc-561	192	6	,	,	PUNCT
ijtc-561	192	7	and	and	CCONJ
ijtc-561	192	8	the	the	DET
ijtc-561	192	9	capital	capital	NOUN
ijtc-561	192	10	markets	market	NOUN
ijtc-561	192	11	:	:	PUNCT
ijtc-561	192	12	a	a	DET
ijtc-561	192	13	review	review	NOUN
ijtc-561	192	14	of	of	ADP
ijtc-561	192	15	the	the	DET
ijtc-561	192	16	empirical	empirical	ADJ
ijtc-561	192	17	disclosure	disclosure	NOUN
ijtc-561	192	18	literature	literature	NOUN
ijtc-561	192	19	.	.	PUNCT
ijtc-561	193	1	journal	journal	PROPN
ijtc-561	193	2	of	of	ADP
ijtc-561	193	3	accounting	accounting	NOUN
ijtc-561	193	4	and	and	CCONJ
ijtc-561	193	5	economics	economic	NOUN
ijtc-561	193	6	,	,	PUNCT
ijtc-561	193	7	31(1–3	31(1–3	PROPN
ijtc-561	193	8	)	)	PUNCT
ijtc-561	193	9	,	,	PUNCT
ijtc-561	193	10	405–440	405–440	NUM
ijtc-561	193	11	.	.	PUNCT
ijtc-561	194	1	https://doi.org/10.1016/s0165-4101(01)00018-0	https://doi.org/10.1016/s0165-4101(01)00018-0	PROPN
ijtc-561	194	2	herbohn	herbohn	PROPN
ijtc-561	194	3	,	,	PUNCT
ijtc-561	194	4	k.	k.	PROPN
ijtc-561	194	5	f.	f.	PROPN
ijtc-561	194	6	,	,	PUNCT
ijtc-561	194	7	&	&	CCONJ
ijtc-561	194	8	herbohn	herbohn	PROPN
ijtc-561	194	9	,	,	PUNCT
ijtc-561	194	10	j.	j.	PROPN
ijtc-561	194	11	l.	l.	PROPN
ijtc-561	194	12	(	(	PUNCT
ijtc-561	194	13	2006	2006	NUM
ijtc-561	194	14	)	)	PUNCT
ijtc-561	194	15	.	.	PUNCT
ijtc-561	195	1	international	international	ADJ
ijtc-561	195	2	accounting	accounting	PROPN
ijtc-561	195	3	standard	standard	PROPN
ijtc-561	195	4	(	(	PUNCT
ijtc-561	195	5	ias	ias	PROPN
ijtc-561	195	6	)	)	PUNCT
ijtc-561	195	7	41	41	NUM
ijtc-561	195	8	:	:	PUNCT
ijtc-561	195	9	what	what	PRON
ijtc-561	195	10	are	be	AUX
ijtc-561	195	11	the	the	DET
ijtc-561	195	12	implications	implication	NOUN
ijtc-561	195	13	for	for	ADP
ijtc-561	195	14	reporting	report	VERB
ijtc-561	195	15	forest	forest	NOUN
ijtc-561	195	16	assets	asset	NOUN
ijtc-561	195	17	?	?	PUNCT
ijtc-561	196	1	management	management	NOUN
ijtc-561	196	2	and	and	CCONJ
ijtc-561	196	3	policy	policy	NOUN
ijtc-561	196	4	,	,	PUNCT
ijtc-561	196	5	5(2	5(2	NUM
ijtc-561	196	6	)	)	PUNCT
ijtc-561	196	7	,	,	PUNCT
ijtc-561	196	8	175–189	175–189	NUM
ijtc-561	196	9	.	.	PUNCT
ijtc-561	197	1	https://doi.org/https://doi.org/10.1007/s11842-006-0009-1	https://doi.org/https://doi.org/10.1007/s11842-006-0009-1	PROPN
ijtc-561	197	2	jensen	jensen	PROPN
ijtc-561	197	3	,	,	PUNCT
ijtc-561	197	4	m.	m.	PROPN
ijtc-561	197	5	c.	c.	PROPN
ijtc-561	197	6	,	,	PUNCT
ijtc-561	197	7	&	&	CCONJ
ijtc-561	197	8	meckling	meckling	PROPN
ijtc-561	197	9	,	,	PUNCT
ijtc-561	197	10	w.	w.	PROPN
ijtc-561	197	11	h.	h.	PROPN
ijtc-561	197	12	(	(	PUNCT
ijtc-561	197	13	1976	1976	NUM
ijtc-561	197	14	)	)	PUNCT
ijtc-561	197	15	.	.	PUNCT
ijtc-561	198	1	theory	theory	NOUN
ijtc-561	198	2	of	of	ADP
ijtc-561	198	3	the	the	DET
ijtc-561	198	4	firm	firm	NOUN
ijtc-561	198	5	:	:	PUNCT
ijtc-561	198	6	managerial	managerial	ADJ
ijtc-561	198	7	behavior	behavior	NOUN
ijtc-561	198	8	,	,	PUNCT
ijtc-561	198	9	agency	agency	NOUN
ijtc-561	198	10	costs	cost	NOUN
ijtc-561	198	11	and	and	CCONJ
ijtc-561	198	12	ownership	ownership	NOUN
ijtc-561	198	13	structure	structure	NOUN
ijtc-561	198	14	.	.	PUNCT
ijtc-561	199	1	journal	journal	NOUN
ijtc-561	199	2	of	of	ADP
ijtc-561	199	3	financial	financial	ADJ
ijtc-561	199	4	economics	economic	NOUN
ijtc-561	199	5	,	,	PUNCT
ijtc-561	199	6	3(4	3(4	NUM
ijtc-561	199	7	)	)	PUNCT
ijtc-561	199	8	,	,	PUNCT
ijtc-561	199	9	305–360	305–360	NUM
ijtc-561	199	10	.	.	PUNCT
ijtc-561	200	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ijtc-561	200	2	khairiyakh	khairiyakh	NOUN
ijtc-561	200	3	,	,	PUNCT
ijtc-561	200	4	r.	r.	PROPN
ijtc-561	200	5	,	,	PUNCT
ijtc-561	200	6	irham	irham	PROPN
ijtc-561	200	7	,	,	PUNCT
ijtc-561	200	8	i.	i.	PROPN
ijtc-561	200	9	,	,	PUNCT
ijtc-561	200	10	&	&	CCONJ
ijtc-561	200	11	mulyo	mulyo	PROPN
ijtc-561	200	12	,	,	PUNCT
ijtc-561	200	13	j.	j.	PROPN
ijtc-561	200	14	h.	h.	PROPN
ijtc-561	200	15	(	(	PUNCT
ijtc-561	200	16	2016	2016	NUM
ijtc-561	200	17	)	)	PUNCT
ijtc-561	200	18	.	.	PUNCT
ijtc-561	201	1	contribution	contribution	NOUN
ijtc-561	201	2	of	of	ADP
ijtc-561	201	3	agricultural	agricultural	ADJ
ijtc-561	201	4	sector	sector	NOUN
ijtc-561	201	5	and	and	CCONJ
ijtc-561	201	6	sub	sub	NOUN
ijtc-561	201	7	sectors	sector	NOUN
ijtc-561	201	8	on	on	ADP
ijtc-561	201	9	indonesian	indonesian	ADJ
ijtc-561	201	10	economy	economy	NOUN
ijtc-561	201	11	.	.	PUNCT
ijtc-561	202	1	ilmu	ilmu	PROPN
ijtc-561	202	2	pertanian	pertanian	ADJ
ijtc-561	202	3	(	(	PUNCT
ijtc-561	202	4	agricultural	agricultural	ADJ
ijtc-561	202	5	science	science	NOUN
ijtc-561	202	6	)	)	PUNCT
ijtc-561	202	7	,	,	PUNCT
ijtc-561	202	8	18(3	18(3	NUM
ijtc-561	202	9	)	)	PUNCT
ijtc-561	202	10	,	,	PUNCT
ijtc-561	202	11	150	150	NUM
ijtc-561	202	12	.	.	PUNCT
ijtc-561	203	1	https://doi.org/10.22146/ipas.10616	https://doi.org/10.22146/ipas.10616	PROPN
ijtc-561	203	2	kurniawati	kurniawati	PROPN
ijtc-561	203	3	,	,	PUNCT
ijtc-561	203	4	d.	d.	PROPN
ijtc-561	203	5	,	,	PUNCT
ijtc-561	203	6	&	&	CCONJ
ijtc-561	203	7	yuliando	yuliando	PROPN
ijtc-561	203	8	,	,	PUNCT
ijtc-561	203	9	h.	h.	PROPN
ijtc-561	203	10	(	(	PUNCT
ijtc-561	203	11	2015	2015	NUM
ijtc-561	203	12	)	)	PUNCT
ijtc-561	203	13	.	.	PUNCT
ijtc-561	204	1	productivity	productivity	NOUN
ijtc-561	204	2	improvement	improvement	NOUN
ijtc-561	204	3	of	of	ADP
ijtc-561	204	4	small	small	ADJ
ijtc-561	204	5	scale	scale	NOUN
ijtc-561	204	6	medium	medium	ADJ
ijtc-561	204	7	enterprises	enterprise	NOUN
ijtc-561	204	8	(	(	PUNCT
ijtc-561	204	9	smes	sme	NOUN
ijtc-561	204	10	)	)	PUNCT
ijtc-561	204	11	on	on	ADP
ijtc-561	204	12	food	food	NOUN
ijtc-561	204	13	products	product	NOUN
ijtc-561	204	14	:	:	PUNCT
ijtc-561	204	15	case	case	NOUN
ijtc-561	204	16	at	at	ADP
ijtc-561	204	17	yogyakarta	yogyakarta	PROPN
ijtc-561	204	18	province	province	PROPN
ijtc-561	204	19	,	,	PUNCT
ijtc-561	204	20	indonesia	indonesia	PROPN
ijtc-561	204	21	.	.	PUNCT
ijtc-561	205	1	agriculture	agriculture	PROPN
ijtc-561	205	2	and	and	CCONJ
ijtc-561	205	3	agricultural	agricultural	ADJ
ijtc-561	205	4	science	science	NOUN
ijtc-561	205	5	procedia	procedia	NOUN
ijtc-561	205	6	,	,	PUNCT
ijtc-561	205	7	3	3	NUM
ijtc-561	205	8	,	,	PUNCT
ijtc-561	205	9	189–194	189–194	NUM
ijtc-561	205	10	.	.	PUNCT
ijtc-561	206	1	https://doi.org/10.1016/j.aaspro.2015.01.037	https://doi.org/10.1016/j.aaspro.2015.01.037	PROPN
ijtc-561	206	2	kurniawati	kurniawati	NOUN
ijtc-561	206	3	,	,	PUNCT
ijtc-561	206	4	h.	h.	PROPN
ijtc-561	206	5	(	(	PUNCT
ijtc-561	206	6	2013	2013	NUM
ijtc-561	206	7	)	)	PUNCT
ijtc-561	206	8	.	.	PUNCT
ijtc-561	207	1	tinjauan	tinjauan	PROPN
ijtc-561	207	2	rencana	rencana	PROPN
ijtc-561	207	3	adopsi	adopsi	PROPN
ijtc-561	207	4	ias	ias	PROPN
ijtc-561	207	5	41	41	NUM
ijtc-561	207	6	pada	pada	PROPN
ijtc-561	207	7	perusahaan	perusahaan	PROPN
ijtc-561	207	8	agrikultur	agrikultur	PROPN
ijtc-561	207	9	di	di	PROPN
ijtc-561	207	10	bursa	bursa	PROPN
ijtc-561	207	11	efek	efek	PROPN
ijtc-561	207	12	indonesia	indonesia	PROPN
ijtc-561	207	13	.	.	PUNCT
ijtc-561	208	1	binus	binus	PROPN
ijtc-561	208	2	business	business	PROPN
ijtc-561	208	3	review	review	PROPN
ijtc-561	208	4	,	,	PUNCT
ijtc-561	208	5	4(1	4(1	NOUN
ijtc-561	208	6	)	)	PUNCT
ijtc-561	208	7	,	,	PUNCT
ijtc-561	208	8	461–472	461–472	NUM
ijtc-561	208	9	.	.	PUNCT
ijtc-561	209	1	https://doi.org/10.21512/bbr.v4i1.1411	https://doi.org/10.21512/bbr.v4i1.1411	ADJ
ijtc-561	209	2	biological	biological	ADJ
ijtc-561	209	3	asset	asset	NOUN
ijtc-561	209	4	disclosure	disclosure	NOUN
ijtc-561	209	5	in	in	ADP
ijtc-561	209	6	indonesia	indonesia	PROPN
ijtc-561	209	7	aminah	aminah	PROPN
ijtc-561	209	8	,	,	PUNCT
ijtc-561	209	9	suhardjanto	suhardjanto	PROPN
ijtc-561	209	10	,	,	PUNCT
ijtc-561	209	11	rahmawati	rahmawati	NOUN
ijtc-561	209	12	,	,	PUNCT
ijtc-561	209	13	winarna	winarna	NOUN
ijtc-561	209	14	,	,	PUNCT
ijtc-561	209	15	and	and	CCONJ
ijtc-561	209	16	oktaviana	oktaviana	NOUN
ijtc-561	209	17	407	407	NUM
ijtc-561	209	18	|	|	ADV
ijtc-561	209	19	ilomata	ilomata	PROPN
ijtc-561	209	20	international	international	ADJ
ijtc-561	209	21	journal	journal	NOUN
ijtc-561	209	22	of	of	ADP
ijtc-561	209	23	tax	tax	PROPN
ijtc-561	209	24	&	&	CCONJ
ijtc-561	209	25	accounting	accounting	PROPN
ijtc-561	209	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-561	209	27	mansoor	mansoor	PROPN
ijtc-561	209	28	,	,	PUNCT
ijtc-561	209	29	m.	m.	NOUN
ijtc-561	209	30	(	(	PUNCT
ijtc-561	209	31	2021	2021	NUM
ijtc-561	209	32	)	)	PUNCT
ijtc-561	209	33	.	.	PUNCT
ijtc-561	210	1	citizens	citizen	NOUN
ijtc-561	210	2	’	’	PART
ijtc-561	210	3	trust	trust	NOUN
ijtc-561	210	4	in	in	ADP
ijtc-561	210	5	government	government	NOUN
ijtc-561	210	6	as	as	ADP
ijtc-561	210	7	a	a	DET
ijtc-561	210	8	function	function	NOUN
ijtc-561	210	9	of	of	ADP
ijtc-561	210	10	good	good	ADJ
ijtc-561	210	11	governance	governance	NOUN
ijtc-561	210	12	and	and	CCONJ
ijtc-561	210	13	government	government	NOUN
ijtc-561	210	14	agency	agency	NOUN
ijtc-561	210	15	’s	’s	PART
ijtc-561	210	16	provision	provision	NOUN
ijtc-561	210	17	of	of	ADP
ijtc-561	210	18	quality	quality	NOUN
ijtc-561	210	19	information	information	NOUN
ijtc-561	210	20	on	on	ADP
ijtc-561	210	21	social	social	ADJ
ijtc-561	210	22	media	medium	NOUN
ijtc-561	210	23	during	during	ADP
ijtc-561	210	24	covid-19	covid-19	PROPN
ijtc-561	210	25	.	.	PUNCT
ijtc-561	211	1	government	government	NOUN
ijtc-561	211	2	information	information	NOUN
ijtc-561	211	3	quarterly	quarterly	ADV
ijtc-561	211	4	,	,	PUNCT
ijtc-561	211	5	38(4	38(4	NUM
ijtc-561	211	6	)	)	PUNCT
ijtc-561	211	7	,	,	PUNCT
ijtc-561	211	8	101597	101597	NUM
ijtc-561	211	9	.	.	PUNCT
ijtc-561	212	1	https://doi.org/10.1016/j.giq.2021.101597	https://doi.org/10.1016/j.giq.2021.101597	PROPN
ijtc-561	212	2	martini	martini	NOUN
ijtc-561	212	3	,	,	PUNCT
ijtc-561	212	4	m.	m.	NOUN
ijtc-561	212	5	(	(	PUNCT
ijtc-561	212	6	2012	2012	NUM
ijtc-561	212	7	)	)	PUNCT
ijtc-561	212	8	.	.	PUNCT
ijtc-561	213	1	causes	cause	NOUN
ijtc-561	213	2	of	of	ADP
ijtc-561	213	3	corruption	corruption	NOUN
ijtc-561	213	4	in	in	ADP
ijtc-561	213	5	indonesia	indonesia	PROPN
ijtc-561	213	6	.	.	PUNCT
ijtc-561	214	1	https://knowledgehub.transparency.org/assets/uploads/helpdesk/338_causes_of_corrupt	https://knowledgehub.transparency.org/assets/uploads/helpdesk/338_causes_of_corrupt	ADJ
ijtc-561	214	2	ion_in_indonesia.pdf	ion_in_indonesia.pdf	ADJ
ijtc-561	214	3	mirović	mirović	NOUN
ijtc-561	214	4	,	,	PUNCT
ijtc-561	214	5	v.	v.	ADV
ijtc-561	214	6	,	,	PUNCT
ijtc-561	214	7	milenković	milenković	INTJ
ijtc-561	214	8	,	,	PUNCT
ijtc-561	214	9	n.	n.	NOUN
ijtc-561	214	10	,	,	PUNCT
ijtc-561	214	11	jakšić	jakšić	PROPN
ijtc-561	214	12	,	,	PUNCT
ijtc-561	214	13	d.	d.	PROPN
ijtc-561	214	14	,	,	PUNCT
ijtc-561	214	15	mijić	mijić	PROPN
ijtc-561	214	16	,	,	PUNCT
ijtc-561	214	17	k.	k.	PROPN
ijtc-561	214	18	,	,	PUNCT
ijtc-561	214	19	andrašić	andrašić	ADV
ijtc-561	214	20	,	,	PUNCT
ijtc-561	214	21	j.	j.	PROPN
ijtc-561	214	22	,	,	PUNCT
ijtc-561	214	23	&	&	CCONJ
ijtc-561	214	24	kalaš	kalaš	PROPN
ijtc-561	214	25	,	,	PUNCT
ijtc-561	214	26	b.	b.	PROPN
ijtc-561	214	27	(	(	PUNCT
ijtc-561	214	28	2019	2019	NUM
ijtc-561	214	29	)	)	PUNCT
ijtc-561	214	30	.	.	PUNCT
ijtc-561	215	1	quality	quality	NOUN
ijtc-561	215	2	of	of	ADP
ijtc-561	215	3	biological	biological	ADJ
ijtc-561	215	4	assets	asset	NOUN
ijtc-561	215	5	disclosures	disclosure	NOUN
ijtc-561	215	6	of	of	ADP
ijtc-561	215	7	agricultural	agricultural	ADJ
ijtc-561	215	8	companies	company	NOUN
ijtc-561	215	9	according	accord	VERB
ijtc-561	215	10	to	to	ADP
ijtc-561	215	11	international	international	ADJ
ijtc-561	215	12	accounting	accounting	NOUN
ijtc-561	215	13	regulation	regulation	NOUN
ijtc-561	215	14	.	.	PUNCT
ijtc-561	216	1	custos	custos	PROPN
ijtc-561	216	2	e	e	PROPN
ijtc-561	216	3	agronegocio	agronegocio	PROPN
ijtc-561	216	4	,	,	PUNCT
ijtc-561	216	5	15(4	15(4	NUM
ijtc-561	216	6	)	)	PUNCT
ijtc-561	216	7	,	,	PUNCT
ijtc-561	216	8	43–58	43–58	NOUN
ijtc-561	216	9	.	.	PUNCT
ijtc-561	217	1	https://www.cabdirect.org/cabdirect/abstract/20203215341	https://www.cabdirect.org/cabdirect/abstract/20203215341	X
ijtc-561	217	2	nasrun	nasrun	NOUN
ijtc-561	217	3	,	,	PUNCT
ijtc-561	217	4	m.	m.	NOUN
ijtc-561	217	5	a.	a.	PROPN
ijtc-561	217	6	,	,	PUNCT
ijtc-561	217	7	fariastuti	fariastuti	PROPN
ijtc-561	217	8	,	,	PUNCT
ijtc-561	217	9	f.	f.	PROPN
ijtc-561	217	10	,	,	PUNCT
ijtc-561	217	11	&	&	CCONJ
ijtc-561	217	12	indra	indra	PROPN
ijtc-561	217	13	,	,	PUNCT
ijtc-561	217	14	s.	s.	PROPN
ijtc-561	217	15	(	(	PUNCT
ijtc-561	217	16	2020	2020	NUM
ijtc-561	217	17	)	)	PUNCT
ijtc-561	217	18	.	.	PUNCT
ijtc-561	218	1	the	the	DET
ijtc-561	218	2	role	role	NOUN
ijtc-561	218	3	of	of	ADP
ijtc-561	218	4	agricultural	agricultural	ADJ
ijtc-561	218	5	sector	sector	NOUN
ijtc-561	218	6	in	in	ADP
ijtc-561	218	7	explaining	explain	VERB
ijtc-561	218	8	poverty	poverty	NOUN
ijtc-561	218	9	in	in	ADP
ijtc-561	218	10	indonesia	indonesia	PROPN
ijtc-561	218	11	:	:	PUNCT
ijtc-561	218	12	a	a	DET
ijtc-561	218	13	study	study	NOUN
ijtc-561	218	14	case	case	NOUN
ijtc-561	218	15	of	of	ADP
ijtc-561	218	16	west	west	PROPN
ijtc-561	218	17	kalimantan	kalimantan	PROPN
ijtc-561	218	18	.	.	PUNCT
ijtc-561	219	1	international	international	ADJ
ijtc-561	219	2	journal	journal	PROPN
ijtc-561	219	3	of	of	ADP
ijtc-561	219	4	economics	economic	NOUN
ijtc-561	219	5	and	and	CCONJ
ijtc-561	219	6	financial	financial	ADJ
ijtc-561	219	7	issues	issue	NOUN
ijtc-561	219	8	,	,	PUNCT
ijtc-561	219	9	10(5	10(5	NUM
ijtc-561	219	10	)	)	PUNCT
ijtc-561	219	11	,	,	PUNCT
ijtc-561	219	12	297–303	297–303	NUM
ijtc-561	219	13	.	.	PUNCT
ijtc-561	220	1	https://doi.org/10.32479/ijefi.10334	https://doi.org/10.32479/ijefi.10334	NOUN
ijtc-561	220	2	octisari	octisari	ADJ
ijtc-561	220	3	,	,	PUNCT
ijtc-561	220	4	s.	s.	PROPN
ijtc-561	220	5	k.	k.	PROPN
ijtc-561	220	6	(	(	PUNCT
ijtc-561	220	7	2020	2020	NUM
ijtc-561	220	8	)	)	PUNCT
ijtc-561	220	9	.	.	PUNCT
ijtc-561	221	1	tingkat	tingkat	PROPN
ijtc-561	221	2	manajemen	manajemen	VERB
ijtc-561	221	3	laba	laba	PROPN
ijtc-561	221	4	pada	pada	PROPN
ijtc-561	221	5	perusahaan	perusahaan	PROPN
ijtc-561	221	6	agribisnis	agribisnis	PROPN
ijtc-561	221	7	dengan	dengan	PROPN
ijtc-561	221	8	aset	aset	PROPN
ijtc-561	221	9	biologis	biologis	PROPN
ijtc-561	221	10	di	di	NOUN
ijtc-561	221	11	wilayah	wilayah	PROPN
ijtc-561	221	12	asia	asia	PROPN
ijtc-561	221	13	setelah	setelah	PROPN
ijtc-561	221	14	konvergensi	konvergensi	PROPN
ijtc-561	221	15	ifrs	ifrs	PROPN
ijtc-561	221	16	.	.	PUNCT
ijtc-561	222	1	e	e	X
ijtc-561	222	2	-	-	ADJ
ijtc-561	222	3	jurnal	jurnal	ADJ
ijtc-561	222	4	akuntansi	akuntansi	PROPN
ijtc-561	222	5	,	,	PUNCT
ijtc-561	222	6	30(5	30(5	NUM
ijtc-561	222	7	)	)	PUNCT
ijtc-561	222	8	,	,	PUNCT
ijtc-561	222	9	1131	1131	NUM
ijtc-561	222	10	.	.	PUNCT
ijtc-561	223	1	https://doi.org/10.24843/eja.2020.v30.i05.p05	https://doi.org/10.24843/eja.2020.v30.i05.p05	PROPN
ijtc-561	223	2	prekazi	prekazi	NOUN
ijtc-561	223	3	,	,	PUNCT
ijtc-561	223	4	y.	y.	PROPN
ijtc-561	223	5	(	(	PUNCT
ijtc-561	223	6	2022	2022	NUM
ijtc-561	223	7	)	)	PUNCT
ijtc-561	223	8	.	.	PUNCT
ijtc-561	224	1	transparency	transparency	NOUN
ijtc-561	224	2	of	of	ADP
ijtc-561	224	3	financial	financial	ADJ
ijtc-561	224	4	reports	report	NOUN
ijtc-561	224	5	of	of	ADP
ijtc-561	224	6	companies	company	NOUN
ijtc-561	224	7	in	in	ADP
ijtc-561	224	8	the	the	DET
ijtc-561	224	9	republic	republic	NOUN
ijtc-561	224	10	of	of	ADP
ijtc-561	224	11	kosovo	kosovo	PROPN
ijtc-561	224	12	.	.	PUNCT
ijtc-561	225	1	prizren	prizren	PROPN
ijtc-561	225	2	:	:	PUNCT
ijtc-561	225	3	social	social	ADJ
ijtc-561	225	4	science	science	NOUN
ijtc-561	225	5	journal	journal	NOUN
ijtc-561	225	6	,	,	PUNCT
ijtc-561	225	7	6(1	6(1	NUM
ijtc-561	225	8	)	)	PUNCT
ijtc-561	225	9	,	,	PUNCT
ijtc-561	225	10	95–100	95–100	NUM
ijtc-561	225	11	.	.	PUNCT
ijtc-561	226	1	https://doi.org/10.32936/pssj.v6i1.318	https://doi.org/10.32936/pssj.v6i1.318	PROPN
ijtc-561	226	2	velasco	velasco	PROPN
ijtc-561	226	3	-	-	PUNCT
ijtc-561	226	4	muñoz	muñoz	PROPN
ijtc-561	226	5	,	,	PUNCT
ijtc-561	226	6	j.	j.	PROPN
ijtc-561	226	7	f.	f.	PROPN
ijtc-561	226	8	,	,	PUNCT
ijtc-561	226	9	mendoza	mendoza	PROPN
ijtc-561	226	10	,	,	PUNCT
ijtc-561	226	11	j.	j.	PROPN
ijtc-561	226	12	m.	m.	PROPN
ijtc-561	226	13	f.	f.	PROPN
ijtc-561	226	14	,	,	PUNCT
ijtc-561	226	15	aznar	aznar	PROPN
ijtc-561	226	16	-	-	PUNCT
ijtc-561	226	17	sánchez	sánchez	PROPN
ijtc-561	226	18	,	,	PUNCT
ijtc-561	226	19	j.	j.	PROPN
ijtc-561	226	20	a.	a.	PROPN
ijtc-561	226	21	,	,	PUNCT
ijtc-561	226	22	&	&	CCONJ
ijtc-561	226	23	gallego	gallego	PROPN
ijtc-561	226	24	-	-	PUNCT
ijtc-561	226	25	schmid	schmid	PROPN
ijtc-561	226	26	,	,	PUNCT
ijtc-561	226	27	a.	a.	NOUN
ijtc-561	226	28	(	(	PUNCT
ijtc-561	226	29	2021	2021	NUM
ijtc-561	226	30	)	)	PUNCT
ijtc-561	226	31	.	.	PUNCT
ijtc-561	227	1	circular	circular	ADJ
ijtc-561	227	2	economy	economy	NOUN
ijtc-561	227	3	implementation	implementation	NOUN
ijtc-561	227	4	in	in	ADP
ijtc-561	227	5	the	the	DET
ijtc-561	227	6	agricultural	agricultural	ADJ
ijtc-561	227	7	sector	sector	NOUN
ijtc-561	227	8	:	:	PUNCT
ijtc-561	227	9	definition	definition	NOUN
ijtc-561	227	10	,	,	PUNCT
ijtc-561	227	11	strategies	strategy	NOUN
ijtc-561	227	12	and	and	CCONJ
ijtc-561	227	13	indicators	indicator	NOUN
ijtc-561	227	14	.	.	PUNCT
ijtc-561	228	1	resources	resource	NOUN
ijtc-561	228	2	,	,	PUNCT
ijtc-561	228	3	conservation	conservation	NOUN
ijtc-561	228	4	and	and	CCONJ
ijtc-561	228	5	recycling	recycling	NOUN
ijtc-561	228	6	,	,	PUNCT
ijtc-561	228	7	170	170	NUM
ijtc-561	228	8	,	,	PUNCT
ijtc-561	228	9	105618	105618	NUM
ijtc-561	228	10	.	.	PUNCT
ijtc-561	229	1	https://doi.org/10.1016/j.resconrec.2021.105618	https://doi.org/10.1016/j.resconrec.2021.105618	PROPN
ijtc-561	229	2	widada	widada	PROPN
ijtc-561	229	3	,	,	PUNCT
ijtc-561	229	4	a.	a.	PROPN
ijtc-561	229	5	w.	w.	PROPN
ijtc-561	229	6	,	,	PUNCT
ijtc-561	229	7	mulyo	mulyo	PROPN
ijtc-561	229	8	,	,	PUNCT
ijtc-561	229	9	j.	j.	PROPN
ijtc-561	229	10	h.	h.	PROPN
ijtc-561	229	11	,	,	PUNCT
ijtc-561	229	12	&	&	CCONJ
ijtc-561	229	13	nasir	nasir	PROPN
ijtc-561	229	14	,	,	PUNCT
ijtc-561	229	15	m.	m.	NOUN
ijtc-561	229	16	a.	a.	NOUN
ijtc-561	229	17	(	(	PUNCT
ijtc-561	229	18	2020	2020	NUM
ijtc-561	229	19	)	)	PUNCT
ijtc-561	229	20	.	.	PUNCT
ijtc-561	230	1	role	role	NOUN
ijtc-561	230	2	of	of	ADP
ijtc-561	230	3	agricultural	agricultural	ADJ
ijtc-561	230	4	sector	sector	NOUN
ijtc-561	230	5	in	in	ADP
ijtc-561	230	6	facing	face	VERB
ijtc-561	230	7	economic	economic	ADJ
ijtc-561	230	8	disparity	disparity	NOUN
ijtc-561	230	9	in	in	ADP
ijtc-561	230	10	the	the	DET
ijtc-561	230	11	special	special	ADJ
ijtc-561	230	12	province	province	NOUN
ijtc-561	230	13	of	of	ADP
ijtc-561	230	14	yogyakarta	yogyakarta	PROPN
ijtc-561	230	15	.	.	PUNCT
ijtc-561	231	1	jurnal	jurnal	ADJ
ijtc-561	231	2	agribest	agribest	PROPN
ijtc-561	231	3	,	,	PUNCT
ijtc-561	231	4	4(1	4(1	NOUN
ijtc-561	231	5	)	)	PUNCT
ijtc-561	231	6	,	,	PUNCT
ijtc-561	231	7	1	1	X
ijtc-561	231	8	.	.	PUNCT
ijtc-561	232	1	https://doi.org/10.32528/agribest.v4i1.2966	https://doi.org/10.32528/agribest.v4i1.2966	PUNCT
ijtc-561	232	2	zulaecha	zulaecha	PROPN
ijtc-561	232	3	,	,	PUNCT
ijtc-561	232	4	h.	h.	PROPN
ijtc-561	232	5	e.	e.	PROPN
ijtc-561	232	6	,	,	PUNCT
ijtc-561	232	7	rachmania	rachmania	PROPN
ijtc-561	232	8	,	,	PUNCT
ijtc-561	232	9	d.	d.	PROPN
ijtc-561	232	10	,	,	PUNCT
ijtc-561	232	11	&	&	CCONJ
ijtc-561	232	12	amami	amami	PROPN
ijtc-561	232	13	,	,	PUNCT
ijtc-561	232	14	a.	a.	PROPN
ijtc-561	232	15	s.	s.	PROPN
ijtc-561	232	16	(	(	PUNCT
ijtc-561	232	17	2021	2021	NUM
ijtc-561	232	18	)	)	PUNCT
ijtc-561	232	19	.	.	PUNCT
ijtc-561	233	1	pengungkapan	pengungkapan	PROPN
ijtc-561	233	2	aset	aset	PROPN
ijtc-561	233	3	biologis	biologis	PROPN
ijtc-561	233	4	pada	pada	PROPN
ijtc-561	233	5	perusahaan	perusahaan	PROPN
ijtc-561	233	6	algikultur	algikultur	PROPN
ijtc-561	233	7	di	di	PROPN
ijtc-561	233	8	indonesia	indonesia	PROPN
ijtc-561	233	9	serta	serta	PROPN
ijtc-561	233	10	faktor	faktor	PROPN
ijtc-561	233	11	yang	yang	PROPN
ijtc-561	233	12	mempengaruhinya	mempengaruhinya	PROPN
ijtc-561	233	13	.	.	PUNCT
ijtc-561	234	1	competitive	competitive	ADJ
ijtc-561	234	2	jurnal	jurnal	ADJ
ijtc-561	234	3	akuntansi	akuntansi	PROPN
ijtc-561	234	4	dan	dan	PROPN
ijtc-561	234	5	keuangan	keuangan	PROPN
ijtc-561	234	6	,	,	PUNCT
ijtc-561	234	7	5(1	5(1	NUM
ijtc-561	234	8	)	)	PUNCT
ijtc-561	234	9	,	,	PUNCT
ijtc-561	234	10	122	122	NUM
ijtc-561	234	11	.	.	PUNCT
ijtc-561	234	12	https://doi.org/10.31000/competitive.v5i1.4062	https://doi.org/10.31000/competitive.v5i1.4062	PROPN