id	sid	tid	token	lemma	pos
ijtc-594	1	1	the	the	DET
ijtc-594	1	2	illomata	illomata	PROPN
ijtc-594	1	3	international	international	PROPN
ijtc-594	1	4	journal	journal	PROPN
ijtc-594	1	5	of	of	ADP
ijtc-594	1	6	management	management	NOUN
ijtc-594	1	7	ilomata	ilomata	PROPN
ijtc-594	1	8	international	international	ADJ
ijtc-594	1	9	journal	journal	NOUN
ijtc-594	1	10	of	of	ADP
ijtc-594	1	11	tax	tax	PROPN
ijtc-594	1	12	&	&	CCONJ
ijtc-594	1	13	accounting	account	VERB
ijtc-594	1	14	p	p	PROPN
ijtc-594	1	15	-	-	PUNCT
ijtc-594	1	16	issn	issn	NOUN
ijtc-594	1	17	:	:	PUNCT
ijtc-594	1	18	2714	2714	NUM
ijtc-594	1	19	-	-	SYM
ijtc-594	1	20	9838	9838	NUM
ijtc-594	1	21	;	;	PUNCT
ijtc-594	1	22	e	e	X
ijtc-594	1	23	-	-	PUNCT
ijtc-594	1	24	issn	issn	NOUN
ijtc-594	1	25	:	:	PUNCT
ijtc-594	1	26	2714	2714	NUM
ijtc-594	1	27	-	-	SYM
ijtc-594	1	28	9846	9846	NUM
ijtc-594	1	29	volume	volume	NOUN
ijtc-594	1	30	4	4	NUM
ijtc-594	1	31	,	,	PUNCT
ijtc-594	1	32	issue	issue	NOUN
ijtc-594	1	33	1	1	NUM
ijtc-594	1	34	january	january	PROPN
ijtc-594	1	35	2023	2023	NUM
ijtc-594	1	36	page	page	NOUN
ijtc-594	1	37	no	no	NOUN
ijtc-594	1	38	.	.	NOUN
ijtc-594	2	1	1	1	NUM
ijtc-594	2	2	-	-	SYM
ijtc-594	2	3	13	13	NUM
ijtc-594	2	4	1	1	NUM
ijtc-594	2	5	|	|	ADV
ijtc-594	2	6	ilomata	ilomata	PROPN
ijtc-594	2	7	international	international	ADJ
ijtc-594	2	8	journal	journal	NOUN
ijtc-594	2	9	of	of	ADP
ijtc-594	2	10	tax	tax	PROPN
ijtc-594	2	11	&	&	CCONJ
ijtc-594	2	12	accounting	account	VERB
ijtc-594	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	2	14	the	the	DET
ijtc-594	2	15	role	role	NOUN
ijtc-594	2	16	of	of	ADP
ijtc-594	2	17	firm	firm	ADJ
ijtc-594	2	18	size	size	NOUN
ijtc-594	2	19	in	in	ADP
ijtc-594	2	20	moderating	moderate	VERB
ijtc-594	2	21	the	the	DET
ijtc-594	2	22	relationship	relationship	NOUN
ijtc-594	2	23	between	between	ADP
ijtc-594	2	24	profitability	profitability	NOUN
ijtc-594	2	25	and	and	CCONJ
ijtc-594	2	26	share	share	NOUN
ijtc-594	2	27	prices	price	NOUN
ijtc-594	2	28	of	of	ADP
ijtc-594	2	29	food	food	NOUN
ijtc-594	2	30	and	and	CCONJ
ijtc-594	2	31	beverage	beverage	NOUN
ijtc-594	2	32	companies	company	NOUN
ijtc-594	2	33	taufiq	taufiq	PROPN
ijtc-594	2	34	akbar	akbar	PROPN
ijtc-594	2	35	perbanas	perbanas	PROPN
ijtc-594	2	36	institute	institute	PROPN
ijtc-594	2	37	,	,	PUNCT
ijtc-594	2	38	indonesia	indonesia	PROPN
ijtc-594	2	39	correspondent	correspondent	NOUN
ijtc-594	2	40	:	:	PUNCT
ijtc-594	2	41	taufiq.akbar@perbanas.id	taufiq.akbar@perbanas.id	PROPN
ijtc-594	2	42	received	receive	VERB
ijtc-594	2	43	:	:	PUNCT
ijtc-594	2	44	october	october	PROPN
ijtc-594	2	45	12	12	NUM
ijtc-594	2	46	,	,	PUNCT
ijtc-594	2	47	2022	2022	NUM
ijtc-594	2	48	accepted	accept	VERB
ijtc-594	2	49	:	:	PUNCT
ijtc-594	2	50	january	january	PROPN
ijtc-594	2	51	22	22	NUM
ijtc-594	2	52	,	,	PUNCT
ijtc-594	2	53	2023	2023	NUM
ijtc-594	2	54	published	publish	VERB
ijtc-594	2	55	:	:	PUNCT
ijtc-594	2	56	january	january	PROPN
ijtc-594	2	57	31	31	NUM
ijtc-594	2	58	,	,	PUNCT
ijtc-594	2	59	2023	2023	NUM
ijtc-594	2	60	citation	citation	NOUN
ijtc-594	2	61	:	:	PUNCT
ijtc-594	3	1	akbar	akbar	NOUN
ijtc-594	3	2	,	,	PUNCT
ijtc-594	3	3	t	t	PROPN
ijtc-594	3	4	(	(	PUNCT
ijtc-594	3	5	2023	2023	NUM
ijtc-594	3	6	)	)	PUNCT
ijtc-594	3	7	.	.	PUNCT
ijtc-594	4	1	the	the	DET
ijtc-594	4	2	role	role	NOUN
ijtc-594	4	3	of	of	ADP
ijtc-594	4	4	firm	firm	ADJ
ijtc-594	4	5	size	size	NOUN
ijtc-594	4	6	in	in	ADP
ijtc-594	4	7	moderating	moderate	VERB
ijtc-594	4	8	the	the	DET
ijtc-594	4	9	relationship	relationship	NOUN
ijtc-594	4	10	between	between	ADP
ijtc-594	4	11	profitability	profitability	NOUN
ijtc-594	4	12	and	and	CCONJ
ijtc-594	4	13	share	share	NOUN
ijtc-594	4	14	prices	price	NOUN
ijtc-594	4	15	of	of	ADP
ijtc-594	4	16	food	food	NOUN
ijtc-594	4	17	and	and	CCONJ
ijtc-594	4	18	beverage	beverage	NOUN
ijtc-594	4	19	companies	company	NOUN
ijtc-594	4	20	.	.	PUNCT
ijtc-594	5	1	ilomata	ilomata	PROPN
ijtc-594	5	2	international	international	ADJ
ijtc-594	5	3	journal	journal	NOUN
ijtc-594	5	4	of	of	ADP
ijtc-594	5	5	tax	tax	NOUN
ijtc-594	5	6	and	and	CCONJ
ijtc-594	5	7	accounting	accounting	NOUN
ijtc-594	5	8	,	,	PUNCT
ijtc-594	5	9	4(1	4(1	NOUN
ijtc-594	5	10	)	)	PUNCT
ijtc-594	5	11	,	,	PUNCT
ijtc-594	5	12	1	1	NUM
ijtc-594	5	13	-	-	SYM
ijtc-594	5	14	13	13	NUM
ijtc-594	5	15	.	.	PUNCT
ijtc-594	6	1	https://doi.org/10.52728/ijtc.v4i1.594	https://doi.org/10.52728/ijtc.v4i1.594	NOUN
ijtc-594	6	2	abstract	abstract	NOUN
ijtc-594	6	3	:	:	PUNCT
ijtc-594	6	4	firm	firm	ADJ
ijtc-594	6	5	size	size	NOUN
ijtc-594	6	6	is	be	AUX
ijtc-594	6	7	still	still	ADV
ijtc-594	6	8	an	an	DET
ijtc-594	6	9	interesting	interesting	ADJ
ijtc-594	6	10	topic	topic	NOUN
ijtc-594	6	11	regarding	regard	VERB
ijtc-594	6	12	its	its	PRON
ijtc-594	6	13	role	role	NOUN
ijtc-594	6	14	in	in	ADP
ijtc-594	6	15	moderating	moderate	VERB
ijtc-594	6	16	factors	factor	NOUN
ijtc-594	6	17	that	that	PRON
ijtc-594	6	18	affect	affect	VERB
ijtc-594	6	19	share	share	NOUN
ijtc-594	6	20	prices	price	NOUN
ijtc-594	6	21	.	.	PUNCT
ijtc-594	7	1	therefore	therefore	ADV
ijtc-594	7	2	,	,	PUNCT
ijtc-594	7	3	the	the	DET
ijtc-594	7	4	goal	goal	NOUN
ijtc-594	7	5	of	of	ADP
ijtc-594	7	6	this	this	DET
ijtc-594	7	7	study	study	NOUN
ijtc-594	7	8	is	be	AUX
ijtc-594	7	9	to	to	PART
ijtc-594	7	10	determine	determine	VERB
ijtc-594	7	11	how	how	SCONJ
ijtc-594	7	12	firm	firm	ADJ
ijtc-594	7	13	size	size	NOUN
ijtc-594	7	14	affects	affect	VERB
ijtc-594	7	15	the	the	DET
ijtc-594	7	16	relationship	relationship	NOUN
ijtc-594	7	17	of	of	ADP
ijtc-594	7	18	profitability	profitability	NOUN
ijtc-594	7	19	,	,	PUNCT
ijtc-594	7	20	as	as	SCONJ
ijtc-594	7	21	measured	measure	VERB
ijtc-594	7	22	by	by	ADP
ijtc-594	7	23	gross	gross	ADJ
ijtc-594	7	24	profit	profit	NOUN
ijtc-594	7	25	margin	margin	NOUN
ijtc-594	7	26	(	(	PUNCT
ijtc-594	7	27	gpm	gpm	NOUN
ijtc-594	7	28	)	)	PUNCT
ijtc-594	7	29	,	,	PUNCT
ijtc-594	7	30	operating	operate	VERB
ijtc-594	7	31	profit	profit	NOUN
ijtc-594	7	32	margin	margin	NOUN
ijtc-594	7	33	(	(	PUNCT
ijtc-594	7	34	opm	opm	NOUN
ijtc-594	7	35	)	)	PUNCT
ijtc-594	7	36	,	,	PUNCT
ijtc-594	7	37	and	and	CCONJ
ijtc-594	7	38	net	net	ADJ
ijtc-594	7	39	profit	profit	NOUN
ijtc-594	7	40	margin	margin	NOUN
ijtc-594	7	41	(	(	PUNCT
ijtc-594	7	42	npm	npm	PROPN
ijtc-594	7	43	)	)	PUNCT
ijtc-594	7	44	,	,	PUNCT
ijtc-594	7	45	on	on	ADP
ijtc-594	7	46	share	share	NOUN
ijtc-594	7	47	prices	price	NOUN
ijtc-594	7	48	of	of	ADP
ijtc-594	7	49	manufacturing	manufacture	VERB
ijtc-594	7	50	companies	company	NOUN
ijtc-594	7	51	in	in	ADP
ijtc-594	7	52	the	the	DET
ijtc-594	7	53	food	food	NOUN
ijtc-594	7	54	and	and	CCONJ
ijtc-594	7	55	beverage	beverage	NOUN
ijtc-594	7	56	sector	sector	NOUN
ijtc-594	7	57	from	from	ADP
ijtc-594	7	58	2016	2016	NUM
ijtc-594	7	59	to	to	ADP
ijtc-594	7	60	2019	2019	NUM
ijtc-594	7	61	.	.	PUNCT
ijtc-594	8	1	based	base	VERB
ijtc-594	8	2	on	on	ADP
ijtc-594	8	3	the	the	DET
ijtc-594	8	4	purposive	purposive	ADJ
ijtc-594	8	5	sample	sample	NOUN
ijtc-594	8	6	technique	technique	NOUN
ijtc-594	8	7	,	,	PUNCT
ijtc-594	8	8	40	40	NUM
ijtc-594	8	9	observations	observation	NOUN
ijtc-594	8	10	from	from	ADP
ijtc-594	8	11	10	10	NUM
ijtc-594	8	12	companies	company	NOUN
ijtc-594	8	13	were	be	AUX
ijtc-594	8	14	chosen	choose	VERB
ijtc-594	8	15	.	.	PUNCT
ijtc-594	9	1	amos	amos	PROPN
ijtc-594	9	2	24	24	NUM
ijtc-594	9	3	software	software	NOUN
ijtc-594	9	4	was	be	AUX
ijtc-594	9	5	used	use	VERB
ijtc-594	9	6	to	to	PART
ijtc-594	9	7	do	do	VERB
ijtc-594	9	8	the	the	DET
ijtc-594	9	9	investigation	investigation	NOUN
ijtc-594	9	10	using	use	VERB
ijtc-594	9	11	the	the	DET
ijtc-594	9	12	structural	structural	ADJ
ijtc-594	9	13	equation	equation	NOUN
ijtc-594	9	14	modeling	modeling	NOUN
ijtc-594	9	15	(	(	PUNCT
ijtc-594	9	16	sem	sem	NOUN
ijtc-594	9	17	)	)	PUNCT
ijtc-594	9	18	method	method	NOUN
ijtc-594	9	19	.	.	PUNCT
ijtc-594	10	1	in	in	ADP
ijtc-594	10	2	the	the	DET
ijtc-594	10	3	initial	initial	ADJ
ijtc-594	10	4	model	model	NOUN
ijtc-594	10	5	,	,	PUNCT
ijtc-594	10	6	it	it	PRON
ijtc-594	10	7	is	be	AUX
ijtc-594	10	8	clear	clear	ADJ
ijtc-594	10	9	from	from	ADP
ijtc-594	10	10	this	this	DET
ijtc-594	10	11	analysis	analysis	NOUN
ijtc-594	10	12	that	that	SCONJ
ijtc-594	10	13	opm	opm	PROPN
ijtc-594	10	14	and	and	CCONJ
ijtc-594	10	15	company	company	NOUN
ijtc-594	10	16	size	size	NOUN
ijtc-594	10	17	significantly	significantly	ADV
ijtc-594	10	18	affected	affect	VERB
ijtc-594	10	19	stock	stock	NOUN
ijtc-594	10	20	prices	price	NOUN
ijtc-594	10	21	.	.	PUNCT
ijtc-594	11	1	at	at	ADP
ijtc-594	11	2	the	the	DET
ijtc-594	11	3	same	same	ADJ
ijtc-594	11	4	time	time	NOUN
ijtc-594	11	5	,	,	PUNCT
ijtc-594	11	6	there	there	PRON
ijtc-594	11	7	is	be	VERB
ijtc-594	11	8	no	no	DET
ijtc-594	11	9	significant	significant	ADJ
ijtc-594	11	10	effect	effect	NOUN
ijtc-594	11	11	of	of	ADP
ijtc-594	11	12	gpm	gpm	NOUN
ijtc-594	11	13	and	and	CCONJ
ijtc-594	11	14	npm	npm	PROPN
ijtc-594	11	15	on	on	ADP
ijtc-594	11	16	share	share	NOUN
ijtc-594	11	17	prices	price	NOUN
ijtc-594	11	18	.	.	PUNCT
ijtc-594	12	1	the	the	DET
ijtc-594	12	2	second	second	ADJ
ijtc-594	12	3	model	model	NOUN
ijtc-594	12	4	demonstrates	demonstrate	VERB
ijtc-594	12	5	that	that	PRON
ijtc-594	12	6	firm	firm	ADJ
ijtc-594	12	7	size	size	NOUN
ijtc-594	12	8	can	can	AUX
ijtc-594	12	9	moderate	moderate	VERB
ijtc-594	12	10	the	the	DET
ijtc-594	12	11	relationship	relationship	NOUN
ijtc-594	12	12	between	between	ADP
ijtc-594	12	13	gpm	gpm	NOUN
ijtc-594	12	14	and	and	CCONJ
ijtc-594	12	15	opm	opm	PROPN
ijtc-594	12	16	on	on	ADP
ijtc-594	12	17	share	share	NOUN
ijtc-594	12	18	prices	price	NOUN
ijtc-594	12	19	.	.	PUNCT
ijtc-594	13	1	however	however	ADV
ijtc-594	13	2	,	,	PUNCT
ijtc-594	13	3	this	this	DET
ijtc-594	13	4	study	study	NOUN
ijtc-594	13	5	can	can	AUX
ijtc-594	13	6	not	not	PART
ijtc-594	13	7	prove	prove	VERB
ijtc-594	13	8	that	that	DET
ijtc-594	13	9	firm	firm	ADJ
ijtc-594	13	10	size	size	NOUN
ijtc-594	13	11	can	can	AUX
ijtc-594	13	12	moderate	moderate	VERB
ijtc-594	13	13	the	the	DET
ijtc-594	13	14	effect	effect	NOUN
ijtc-594	13	15	of	of	ADP
ijtc-594	13	16	npm	npm	PROPN
ijtc-594	13	17	on	on	ADP
ijtc-594	13	18	share	share	NOUN
ijtc-594	13	19	prices	price	NOUN
ijtc-594	13	20	.	.	PUNCT
ijtc-594	14	1	keywords	keyword	NOUN
ijtc-594	14	2	:	:	PUNCT
ijtc-594	14	3	profitability	profitability	NOUN
ijtc-594	14	4	,	,	PUNCT
ijtc-594	14	5	moderating	moderating	NOUN
ijtc-594	14	6	relationship	relationship	NOUN
ijtc-594	14	7	,	,	PUNCT
ijtc-594	14	8	share	share	NOUN
ijtc-594	14	9	price	price	NOUN
ijtc-594	14	10	,	,	PUNCT
ijtc-594	14	11	food	food	NOUN
ijtc-594	14	12	and	and	CCONJ
ijtc-594	14	13	beverage	beverage	NOUN
ijtc-594	14	14	.	.	PUNCT
ijtc-594	15	1	this	this	PRON
ijtc-594	15	2	is	be	AUX
ijtc-594	15	3	an	an	DET
ijtc-594	15	4	open	open	ADJ
ijtc-594	15	5	access	access	NOUN
ijtc-594	15	6	article	article	NOUN
ijtc-594	15	7	under	under	ADP
ijtc-594	15	8	the	the	DET
ijtc-594	15	9	cc	cc	NOUN
ijtc-594	15	10	-	-	PUNCT
ijtc-594	15	11	by	by	ADP
ijtc-594	15	12	4.0	4.0	NUM
ijtc-594	15	13	license	license	NOUN
ijtc-594	15	14	.	.	PUNCT
ijtc-594	16	1	introduction	introduction	NOUN
ijtc-594	16	2	the	the	DET
ijtc-594	16	3	development	development	NOUN
ijtc-594	16	4	of	of	ADP
ijtc-594	16	5	the	the	DET
ijtc-594	16	6	business	business	NOUN
ijtc-594	16	7	world	world	NOUN
ijtc-594	16	8	in	in	ADP
ijtc-594	16	9	recent	recent	ADJ
ijtc-594	16	10	years	year	NOUN
ijtc-594	16	11	has	have	AUX
ijtc-594	16	12	experienced	experience	VERB
ijtc-594	16	13	very	very	ADV
ijtc-594	16	14	rapid	rapid	ADJ
ijtc-594	16	15	development	development	NOUN
ijtc-594	16	16	.	.	PUNCT
ijtc-594	17	1	these	these	DET
ijtc-594	17	2	developments	development	NOUN
ijtc-594	17	3	cover	cover	VERB
ijtc-594	17	4	various	various	ADJ
ijtc-594	17	5	fields	field	NOUN
ijtc-594	17	6	of	of	ADP
ijtc-594	17	7	types	type	NOUN
ijtc-594	17	8	and	and	CCONJ
ijtc-594	17	9	forms	form	NOUN
ijtc-594	17	10	of	of	ADP
ijtc-594	17	11	business	business	NOUN
ijtc-594	17	12	.	.	PUNCT
ijtc-594	18	1	the	the	DET
ijtc-594	18	2	capital	capital	NOUN
ijtc-594	18	3	market	market	NOUN
ijtc-594	18	4	is	be	AUX
ijtc-594	18	5	no	no	DET
ijtc-594	18	6	exception	exception	NOUN
ijtc-594	18	7	.	.	PUNCT
ijtc-594	19	1	the	the	DET
ijtc-594	19	2	capital	capital	NOUN
ijtc-594	19	3	market	market	NOUN
ijtc-594	19	4	is	be	AUX
ijtc-594	19	5	currently	currently	ADV
ijtc-594	19	6	experiencing	experience	VERB
ijtc-594	19	7	very	very	ADV
ijtc-594	19	8	rapid	rapid	ADJ
ijtc-594	19	9	development	development	NOUN
ijtc-594	19	10	and	and	CCONJ
ijtc-594	19	11	has	have	VERB
ijtc-594	19	12	an	an	DET
ijtc-594	19	13	essential	essential	ADJ
ijtc-594	19	14	role	role	NOUN
ijtc-594	19	15	in	in	ADP
ijtc-594	19	16	mobilizing	mobilize	VERB
ijtc-594	19	17	funds	fund	NOUN
ijtc-594	19	18	from	from	ADP
ijtc-594	19	19	people	people	NOUN
ijtc-594	19	20	who	who	PRON
ijtc-594	19	21	want	want	VERB
ijtc-594	19	22	to	to	PART
ijtc-594	19	23	invest	invest	VERB
ijtc-594	19	24	in	in	ADP
ijtc-594	19	25	the	the	DET
ijtc-594	19	26	capital	capital	NOUN
ijtc-594	19	27	market	market	NOUN
ijtc-594	19	28	.	.	PUNCT
ijtc-594	20	1	the	the	DET
ijtc-594	20	2	presence	presence	NOUN
ijtc-594	20	3	of	of	ADP
ijtc-594	20	4	the	the	DET
ijtc-594	20	5	capital	capital	NOUN
ijtc-594	20	6	market	market	NOUN
ijtc-594	20	7	adds	add	VERB
ijtc-594	20	8	alternative	alternative	ADJ
ijtc-594	20	9	investment	investment	NOUN
ijtc-594	20	10	instruments	instrument	NOUN
ijtc-594	20	11	for	for	SCONJ
ijtc-594	20	12	investors	investor	NOUN
ijtc-594	20	13	to	to	PART
ijtc-594	20	14	invest	invest	VERB
ijtc-594	20	15	their	their	PRON
ijtc-594	20	16	excess	excess	ADJ
ijtc-594	20	17	funds	fund	NOUN
ijtc-594	20	18	.	.	PUNCT
ijtc-594	21	1	according	accord	VERB
ijtc-594	21	2	to	to	ADP
ijtc-594	21	3	(	(	PUNCT
ijtc-594	21	4	hadi	hadi	PROPN
ijtc-594	21	5	,	,	PUNCT
ijtc-594	21	6	2015	2015	NUM
ijtc-594	21	7	)	)	PUNCT
ijtc-594	21	8	,	,	PUNCT
ijtc-594	21	9	the	the	DET
ijtc-594	21	10	capital	capital	NOUN
ijtc-594	21	11	market	market	NOUN
ijtc-594	21	12	serves	serve	VERB
ijtc-594	21	13	as	as	ADP
ijtc-594	21	14	a	a	DET
ijtc-594	21	15	venue	venue	NOUN
ijtc-594	21	16	for	for	ADP
ijtc-594	21	17	bringing	bring	VERB
ijtc-594	21	18	buyers	buyer	NOUN
ijtc-594	21	19	and	and	CCONJ
ijtc-594	21	20	sellers	seller	NOUN
ijtc-594	21	21	together	together	ADV
ijtc-594	21	22	.	.	PUNCT
ijtc-594	22	1	the	the	DET
ijtc-594	22	2	capital	capital	NOUN
ijtc-594	22	3	market	market	NOUN
ijtc-594	22	4	can	can	AUX
ijtc-594	22	5	be	be	AUX
ijtc-594	22	6	defined	define	VERB
ijtc-594	22	7	as	as	ADP
ijtc-594	22	8	a	a	DET
ijtc-594	22	9	market	market	NOUN
ijtc-594	22	10	that	that	PRON
ijtc-594	22	11	is	be	AUX
ijtc-594	22	12	prepared	prepared	ADJ
ijtc-594	22	13	to	to	PART
ijtc-594	22	14	trade	trade	VERB
ijtc-594	22	15	stocks	stock	NOUN
ijtc-594	22	16	,	,	PUNCT
ijtc-594	22	17	bonds	bond	NOUN
ijtc-594	22	18	,	,	PUNCT
ijtc-594	22	19	and	and	CCONJ
ijtc-594	22	20	other	other	ADJ
ijtc-594	22	21	sorts	sort	NOUN
ijtc-594	22	22	of	of	ADP
ijtc-594	22	23	securities	security	NOUN
ijtc-594	22	24	(	(	PUNCT
ijtc-594	22	25	sunariyah	sunariyah	NOUN
ijtc-594	22	26	,	,	PUNCT
ijtc-594	22	27	2011	2011	NUM
ijtc-594	22	28	)	)	PUNCT
ijtc-594	22	29	.	.	PUNCT
ijtc-594	23	1	the	the	DET
ijtc-594	23	2	capital	capital	NOUN
ijtc-594	23	3	market	market	NOUN
ijtc-594	23	4	serves	serve	VERB
ijtc-594	23	5	another	another	DET
ijtc-594	23	6	purpose	purpose	NOUN
ijtc-594	23	7	,	,	PUNCT
ijtc-594	23	8	notably	notably	ADV
ijtc-594	23	9	that	that	PRON
ijtc-594	23	10	of	of	ADP
ijtc-594	23	11	a	a	DET
ijtc-594	23	12	middleman	middleman	NOUN
ijtc-594	23	13	.	.	PUNCT
ijtc-594	24	1	this	this	DET
ijtc-594	24	2	function	function	NOUN
ijtc-594	24	3	demonstrates	demonstrate	VERB
ijtc-594	24	4	the	the	DET
ijtc-594	24	5	vital	vital	ADJ
ijtc-594	24	6	role	role	NOUN
ijtc-594	24	7	of	of	ADP
ijtc-594	24	8	the	the	DET
ijtc-594	24	9	capital	capital	NOUN
ijtc-594	24	10	market	market	NOUN
ijtc-594	24	11	in	in	ADP
ijtc-594	24	12	sustaining	sustain	VERB
ijtc-594	24	13	the	the	DET
ijtc-594	24	14	economy	economy	NOUN
ijtc-594	24	15	by	by	ADP
ijtc-594	24	16	allowing	allow	VERB
ijtc-594	24	17	individuals	individual	NOUN
ijtc-594	24	18	who	who	PRON
ijtc-594	24	19	lack	lack	VERB
ijtc-594	24	20	the	the	DET
ijtc-594	24	21	capital	capital	NOUN
ijtc-594	24	22	to	to	PART
ijtc-594	24	23	interact	interact	VERB
ijtc-594	24	24	with	with	ADP
ijtc-594	24	25	those	those	PRON
ijtc-594	24	26	who	who	PRON
ijtc-594	24	27	do	do	VERB
ijtc-594	24	28	.	.	PUNCT
ijtc-594	25	1	in	in	ADP
ijtc-594	25	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	25	3	mailto:taufiq.akbar@perbanas.id	mailto:taufiq.akbar@perbanas.id	PROPN
ijtc-594	25	4	https://doi.org/10.52728/ijtc.v4i1.594	https://doi.org/10.52728/ijtc.v4i1.594	NOUN
ijtc-594	25	5	the	the	DET
ijtc-594	25	6	role	role	NOUN
ijtc-594	25	7	of	of	ADP
ijtc-594	25	8	firm	firm	ADJ
ijtc-594	25	9	size	size	NOUN
ijtc-594	25	10	in	in	ADP
ijtc-594	25	11	moderating	moderate	VERB
ijtc-594	25	12	the	the	DET
ijtc-594	25	13	relationship	relationship	NOUN
ijtc-594	25	14	between	between	ADP
ijtc-594	25	15	profitability	profitability	NOUN
ijtc-594	25	16	and	and	CCONJ
ijtc-594	25	17	share	share	NOUN
ijtc-594	25	18	prices	price	NOUN
ijtc-594	25	19	of	of	ADP
ijtc-594	25	20	food	food	NOUN
ijtc-594	25	21	and	and	CCONJ
ijtc-594	25	22	beverage	beverage	NOUN
ijtc-594	25	23	companies	company	NOUN
ijtc-594	25	24	akbar	akbar	VERB
ijtc-594	25	25	2	2	NUM
ijtc-594	26	1	|	|	ADV
ijtc-594	26	2	ilomata	ilomata	PROPN
ijtc-594	26	3	international	international	ADJ
ijtc-594	26	4	journal	journal	NOUN
ijtc-594	26	5	of	of	ADP
ijtc-594	26	6	tax	tax	PROPN
ijtc-594	26	7	&	&	CCONJ
ijtc-594	26	8	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	26	9	addition	addition	PROPN
ijtc-594	26	10	,	,	PUNCT
ijtc-594	26	11	the	the	DET
ijtc-594	26	12	ability	ability	NOUN
ijtc-594	26	13	of	of	ADP
ijtc-594	26	14	people	people	NOUN
ijtc-594	26	15	with	with	ADP
ijtc-594	26	16	extra	extra	ADJ
ijtc-594	26	17	cash	cash	NOUN
ijtc-594	26	18	(	(	PUNCT
ijtc-594	26	19	investors	investor	NOUN
ijtc-594	26	20	)	)	PUNCT
ijtc-594	26	21	to	to	PART
ijtc-594	26	22	select	select	VERB
ijtc-594	26	23	the	the	DET
ijtc-594	26	24	investment	investment	NOUN
ijtc-594	26	25	options	option	NOUN
ijtc-594	26	26	that	that	PRON
ijtc-594	26	27	will	will	AUX
ijtc-594	26	28	yield	yield	VERB
ijtc-594	26	29	the	the	DET
ijtc-594	26	30	best	good	ADJ
ijtc-594	26	31	return	return	NOUN
ijtc-594	26	32	is	be	AUX
ijtc-594	26	33	another	another	DET
ijtc-594	26	34	way	way	NOUN
ijtc-594	26	35	that	that	PRON
ijtc-594	26	36	the	the	DET
ijtc-594	26	37	capital	capital	NOUN
ijtc-594	26	38	market	market	NOUN
ijtc-594	26	39	can	can	AUX
ijtc-594	26	40	promote	promote	VERB
ijtc-594	26	41	the	the	DET
ijtc-594	26	42	formation	formation	NOUN
ijtc-594	26	43	of	of	ADP
ijtc-594	26	44	an	an	DET
ijtc-594	26	45	efficient	efficient	ADJ
ijtc-594	26	46	allocation	allocation	NOUN
ijtc-594	26	47	of	of	ADP
ijtc-594	26	48	resources	resource	NOUN
ijtc-594	26	49	.	.	PUNCT
ijtc-594	27	1	the	the	DET
ijtc-594	27	2	most	most	ADV
ijtc-594	27	3	fruitful	fruitful	ADJ
ijtc-594	27	4	market	market	NOUN
ijtc-594	27	5	segments	segment	NOUN
ijtc-594	27	6	are	be	AUX
ijtc-594	27	7	regarded	regard	VERB
ijtc-594	27	8	as	as	ADP
ijtc-594	27	9	those	those	PRON
ijtc-594	27	10	that	that	PRON
ijtc-594	27	11	offer	offer	VERB
ijtc-594	27	12	investments	investment	NOUN
ijtc-594	27	13	with	with	ADP
ijtc-594	27	14	reasonably	reasonably	ADV
ijtc-594	27	15	high	high	ADJ
ijtc-594	27	16	returns	return	NOUN
ijtc-594	27	17	.	.	PUNCT
ijtc-594	28	1	food	food	NOUN
ijtc-594	28	2	and	and	CCONJ
ijtc-594	28	3	beverage	beverage	NOUN
ijtc-594	28	4	company	company	NOUN
ijtc-594	28	5	is	be	AUX
ijtc-594	28	6	one	one	NUM
ijtc-594	28	7	of	of	ADP
ijtc-594	28	8	the	the	DET
ijtc-594	28	9	indispensable	indispensable	ADJ
ijtc-594	28	10	business	business	NOUN
ijtc-594	28	11	sectors	sector	NOUN
ijtc-594	28	12	for	for	ADP
ijtc-594	28	13	the	the	DET
ijtc-594	28	14	people	people	NOUN
ijtc-594	28	15	of	of	ADP
ijtc-594	28	16	indonesia	indonesia	PROPN
ijtc-594	28	17	.	.	PUNCT
ijtc-594	29	1	in	in	ADP
ijtc-594	29	2	2020	2020	NUM
ijtc-594	29	3	,	,	PUNCT
ijtc-594	29	4	household	household	NOUN
ijtc-594	29	5	consumption	consumption	NOUN
ijtc-594	29	6	to	to	ADP
ijtc-594	29	7	gdp	gdp	NOUN
ijtc-594	29	8	accounted	account	VERB
ijtc-594	29	9	for	for	ADP
ijtc-594	29	10	57	57	NUM
ijtc-594	29	11	%	%	NOUN
ijtc-594	29	12	or	or	CCONJ
ijtc-594	29	13	more	more	ADJ
ijtc-594	29	14	than	than	ADP
ijtc-594	29	15	half	half	NOUN
ijtc-594	29	16	.	.	PUNCT
ijtc-594	30	1	the	the	DET
ijtc-594	30	2	food	food	NOUN
ijtc-594	30	3	and	and	CCONJ
ijtc-594	30	4	beverage	beverage	NOUN
ijtc-594	30	5	industry	industry	NOUN
ijtc-594	30	6	contributes	contribute	VERB
ijtc-594	30	7	up	up	ADP
ijtc-594	30	8	to	to	PART
ijtc-594	30	9	23.8	23.8	NUM
ijtc-594	30	10	%	%	NOUN
ijtc-594	30	11	of	of	ADP
ijtc-594	30	12	the	the	DET
ijtc-594	30	13	gdp	gdp	NOUN
ijtc-594	30	14	.	.	PUNCT
ijtc-594	31	1	stocks	stock	NOUN
ijtc-594	31	2	in	in	ADP
ijtc-594	31	3	the	the	DET
ijtc-594	31	4	food	food	NOUN
ijtc-594	31	5	and	and	CCONJ
ijtc-594	31	6	beverage	beverage	NOUN
ijtc-594	31	7	sector	sector	NOUN
ijtc-594	31	8	still	still	ADV
ijtc-594	31	9	have	have	VERB
ijtc-594	31	10	future	future	ADJ
ijtc-594	31	11	potential	potential	NOUN
ijtc-594	31	12	,	,	PUNCT
ijtc-594	31	13	considering	consider	VERB
ijtc-594	31	14	that	that	SCONJ
ijtc-594	31	15	indonesia	indonesia	PROPN
ijtc-594	31	16	's	's	PART
ijtc-594	31	17	current	current	ADJ
ijtc-594	31	18	population	population	NOUN
ijtc-594	31	19	has	have	AUX
ijtc-594	31	20	reached	reach	VERB
ijtc-594	31	21	270	270	NUM
ijtc-594	31	22	million	million	NUM
ijtc-594	31	23	people	people	NOUN
ijtc-594	31	24	.	.	PUNCT
ijtc-594	32	1	70	70	NUM
ijtc-594	32	2	%	%	NOUN
ijtc-594	32	3	of	of	ADP
ijtc-594	32	4	the	the	DET
ijtc-594	32	5	people	people	NOUN
ijtc-594	32	6	are	be	AUX
ijtc-594	32	7	at	at	ADP
ijtc-594	32	8	a	a	DET
ijtc-594	32	9	productive	productive	ADJ
ijtc-594	32	10	age	age	NOUN
ijtc-594	32	11	with	with	ADP
ijtc-594	32	12	a	a	DET
ijtc-594	32	13	high	high	ADJ
ijtc-594	32	14	consumption	consumption	NOUN
ijtc-594	32	15	level	level	NOUN
ijtc-594	32	16	(	(	PUNCT
ijtc-594	32	17	intan	intan	PROPN
ijtc-594	32	18	,	,	PUNCT
ijtc-594	32	19	2021	2021	NUM
ijtc-594	32	20	)	)	PUNCT
ijtc-594	32	21	.	.	PUNCT
ijtc-594	33	1	therefore	therefore	ADV
ijtc-594	33	2	,	,	PUNCT
ijtc-594	33	3	the	the	DET
ijtc-594	33	4	shares	share	NOUN
ijtc-594	33	5	of	of	ADP
ijtc-594	33	6	food	food	NOUN
ijtc-594	33	7	and	and	CCONJ
ijtc-594	33	8	beverage	beverage	NOUN
ijtc-594	33	9	companies	company	NOUN
ijtc-594	33	10	are	be	AUX
ijtc-594	33	11	still	still	ADV
ijtc-594	33	12	attractive	attractive	ADJ
ijtc-594	33	13	to	to	ADP
ijtc-594	33	14	investors	investor	NOUN
ijtc-594	33	15	.	.	PUNCT
ijtc-594	34	1	according	accord	VERB
ijtc-594	34	2	to	to	ADP
ijtc-594	34	3	(	(	PUNCT
ijtc-594	34	4	sartono	sartono	ADJ
ijtc-594	34	5	,	,	PUNCT
ijtc-594	34	6	2016	2016	NUM
ijtc-594	34	7	)	)	PUNCT
ijtc-594	34	8	,	,	PUNCT
ijtc-594	34	9	share	share	NOUN
ijtc-594	34	10	prices	price	NOUN
ijtc-594	34	11	are	be	AUX
ijtc-594	34	12	established	establish	VERB
ijtc-594	34	13	through	through	ADP
ijtc-594	34	14	capital	capital	NOUN
ijtc-594	34	15	market	market	NOUN
ijtc-594	34	16	transactions	transaction	NOUN
ijtc-594	34	17	based	base	VERB
ijtc-594	34	18	on	on	ADP
ijtc-594	34	19	the	the	DET
ijtc-594	34	20	supply	supply	NOUN
ijtc-594	34	21	and	and	CCONJ
ijtc-594	34	22	demand	demand	NOUN
ijtc-594	34	23	for	for	ADP
ijtc-594	34	24	the	the	DET
ijtc-594	34	25	relevant	relevant	ADJ
ijtc-594	34	26	shares	share	NOUN
ijtc-594	34	27	,	,	PUNCT
ijtc-594	34	28	which	which	PRON
ijtc-594	34	29	are	be	AUX
ijtc-594	34	30	influenced	influence	VERB
ijtc-594	34	31	by	by	ADP
ijtc-594	34	32	a	a	DET
ijtc-594	34	33	number	number	NOUN
ijtc-594	34	34	of	of	ADP
ijtc-594	34	35	factors	factor	NOUN
ijtc-594	34	36	.	.	PUNCT
ijtc-594	35	1	investors	investor	NOUN
ijtc-594	35	2	'	'	PART
ijtc-594	35	3	expectations	expectation	NOUN
ijtc-594	35	4	of	of	ADP
ijtc-594	35	5	the	the	DET
ijtc-594	35	6	corporation	corporation	NOUN
ijtc-594	35	7	issuing	issue	VERB
ijtc-594	35	8	the	the	DET
ijtc-594	35	9	shares	share	NOUN
ijtc-594	35	10	impact	impact	NOUN
ijtc-594	35	11	share	share	NOUN
ijtc-594	35	12	demand	demand	NOUN
ijtc-594	35	13	.	.	PUNCT
ijtc-594	36	1	the	the	DET
ijtc-594	36	2	company	company	NOUN
ijtc-594	36	3	's	's	PART
ijtc-594	36	4	financial	financial	ADJ
ijtc-594	36	5	performance	performance	NOUN
ijtc-594	36	6	will	will	AUX
ijtc-594	36	7	influence	influence	VERB
ijtc-594	36	8	an	an	DET
ijtc-594	36	9	investor	investor	NOUN
ijtc-594	36	10	's	's	PART
ijtc-594	36	11	high	high	ADJ
ijtc-594	36	12	and	and	CCONJ
ijtc-594	36	13	low	low	ADJ
ijtc-594	36	14	expectations	expectation	NOUN
ijtc-594	36	15	.	.	PUNCT
ijtc-594	37	1	investor	investor	NOUN
ijtc-594	37	2	expectations	expectation	NOUN
ijtc-594	37	3	rise	rise	VERB
ijtc-594	37	4	as	as	SCONJ
ijtc-594	37	5	a	a	DET
ijtc-594	37	6	company	company	NOUN
ijtc-594	37	7	's	's	PART
ijtc-594	37	8	financial	financial	ADJ
ijtc-594	37	9	performance	performance	NOUN
ijtc-594	37	10	improves	improve	VERB
ijtc-594	37	11	.	.	PUNCT
ijtc-594	38	1	as	as	ADP
ijtc-594	38	2	a	a	DET
ijtc-594	38	3	result	result	NOUN
ijtc-594	38	4	,	,	PUNCT
ijtc-594	38	5	there	there	PRON
ijtc-594	38	6	will	will	AUX
ijtc-594	38	7	be	be	AUX
ijtc-594	38	8	a	a	DET
ijtc-594	38	9	demand	demand	NOUN
ijtc-594	38	10	for	for	ADP
ijtc-594	38	11	the	the	DET
ijtc-594	38	12	shares	share	NOUN
ijtc-594	38	13	,	,	PUNCT
ijtc-594	38	14	raising	raise	VERB
ijtc-594	38	15	the	the	DET
ijtc-594	38	16	stock	stock	NOUN
ijtc-594	38	17	price	price	NOUN
ijtc-594	38	18	.	.	PUNCT
ijtc-594	39	1	on	on	ADP
ijtc-594	39	2	the	the	DET
ijtc-594	39	3	other	other	ADJ
ijtc-594	39	4	hand	hand	NOUN
ijtc-594	39	5	,	,	PUNCT
ijtc-594	39	6	let	let	VERB
ijtc-594	39	7	us	we	PRON
ijtc-594	39	8	say	say	VERB
ijtc-594	39	9	a	a	DET
ijtc-594	39	10	company	company	NOUN
ijtc-594	39	11	's	's	PART
ijtc-594	39	12	financial	financial	ADJ
ijtc-594	39	13	performance	performance	NOUN
ijtc-594	39	14	is	be	AUX
ijtc-594	39	15	poor	poor	ADJ
ijtc-594	39	16	.	.	PUNCT
ijtc-594	40	1	investors	investor	NOUN
ijtc-594	40	2	will	will	AUX
ijtc-594	40	3	then	then	ADV
ijtc-594	40	4	have	have	VERB
ijtc-594	40	5	low	low	ADJ
ijtc-594	40	6	expectations	expectation	NOUN
ijtc-594	40	7	,	,	PUNCT
ijtc-594	40	8	preventing	prevent	VERB
ijtc-594	40	9	them	they	PRON
ijtc-594	40	10	from	from	ADP
ijtc-594	40	11	purchasing	purchase	VERB
ijtc-594	40	12	company	company	NOUN
ijtc-594	40	13	shares	share	NOUN
ijtc-594	40	14	and	and	CCONJ
ijtc-594	40	15	causing	cause	VERB
ijtc-594	40	16	a	a	DET
ijtc-594	40	17	decline	decline	NOUN
ijtc-594	40	18	in	in	ADP
ijtc-594	40	19	the	the	DET
ijtc-594	40	20	stock	stock	NOUN
ijtc-594	40	21	price	price	NOUN
ijtc-594	40	22	.	.	PUNCT
ijtc-594	41	1	as	as	SCONJ
ijtc-594	41	2	indicated	indicate	VERB
ijtc-594	41	3	by	by	ADP
ijtc-594	41	4	profitability	profitability	NOUN
ijtc-594	41	5	,	,	PUNCT
ijtc-594	41	6	the	the	DET
ijtc-594	41	7	company	company	NOUN
ijtc-594	41	8	's	's	PART
ijtc-594	41	9	performance	performance	NOUN
ijtc-594	41	10	is	be	AUX
ijtc-594	41	11	one	one	NUM
ijtc-594	41	12	of	of	ADP
ijtc-594	41	13	the	the	DET
ijtc-594	41	14	crucial	crucial	ADJ
ijtc-594	41	15	aspects	aspect	NOUN
ijtc-594	41	16	that	that	PRON
ijtc-594	41	17	might	might	AUX
ijtc-594	41	18	inspire	inspire	VERB
ijtc-594	41	19	important	important	ADJ
ijtc-594	41	20	expectations	expectation	NOUN
ijtc-594	41	21	in	in	ADP
ijtc-594	41	22	investors	investor	NOUN
ijtc-594	41	23	.	.	PUNCT
ijtc-594	42	1	there	there	PRON
ijtc-594	42	2	are	be	VERB
ijtc-594	42	3	numerous	numerous	ADJ
ijtc-594	42	4	ways	way	NOUN
ijtc-594	42	5	to	to	PART
ijtc-594	42	6	gauge	gauge	VERB
ijtc-594	42	7	profitability	profitability	NOUN
ijtc-594	42	8	,	,	PUNCT
ijtc-594	42	9	one	one	NUM
ijtc-594	42	10	of	of	ADP
ijtc-594	42	11	which	which	PRON
ijtc-594	42	12	is	be	AUX
ijtc-594	42	13	gross	gross	ADJ
ijtc-594	42	14	profit	profit	NOUN
ijtc-594	42	15	margin	margin	NOUN
ijtc-594	42	16	(	(	PUNCT
ijtc-594	42	17	gpm	gpm	NOUN
ijtc-594	42	18	)	)	PUNCT
ijtc-594	42	19	,	,	PUNCT
ijtc-594	42	20	a	a	DET
ijtc-594	42	21	ratio	ratio	NOUN
ijtc-594	42	22	of	of	ADP
ijtc-594	42	23	the	the	DET
ijtc-594	42	24	gross	gross	ADJ
ijtc-594	42	25	profit	profit	NOUN
ijtc-594	42	26	(	(	PUNCT
ijtc-594	42	27	sales	sale	NOUN
ijtc-594	42	28	less	less	ADJ
ijtc-594	42	29	cost	cost	NOUN
ijtc-594	42	30	of	of	ADP
ijtc-594	42	31	goods	good	NOUN
ijtc-594	42	32	sold	sell	VERB
ijtc-594	42	33	)	)	PUNCT
ijtc-594	42	34	to	to	ADP
ijtc-594	42	35	sales	sale	NOUN
ijtc-594	42	36	.	.	PUNCT
ijtc-594	43	1	the	the	DET
ijtc-594	43	2	operating	operate	VERB
ijtc-594	43	3	circumstances	circumstance	NOUN
ijtc-594	43	4	of	of	ADP
ijtc-594	43	5	the	the	DET
ijtc-594	43	6	company	company	NOUN
ijtc-594	43	7	are	be	AUX
ijtc-594	43	8	better	well	ADJ
ijtc-594	43	9	the	the	PRON
ijtc-594	43	10	higher	high	ADJ
ijtc-594	43	11	the	the	DET
ijtc-594	43	12	gross	gross	ADJ
ijtc-594	43	13	profit	profit	NOUN
ijtc-594	43	14	margin	margin	NOUN
ijtc-594	43	15	since	since	SCONJ
ijtc-594	43	16	it	it	PRON
ijtc-594	43	17	indicates	indicate	VERB
ijtc-594	43	18	that	that	SCONJ
ijtc-594	43	19	the	the	DET
ijtc-594	43	20	cost	cost	NOUN
ijtc-594	43	21	of	of	ADP
ijtc-594	43	22	goods	good	NOUN
ijtc-594	43	23	sold	sell	VERB
ijtc-594	43	24	is	be	AUX
ijtc-594	43	25	comparatively	comparatively	ADV
ijtc-594	43	26	lower	low	ADJ
ijtc-594	43	27	than	than	ADP
ijtc-594	43	28	sales	sale	NOUN
ijtc-594	43	29	.	.	PUNCT
ijtc-594	44	1	the	the	DET
ijtc-594	44	2	"	"	PUNCT
ijtc-594	44	3	pure	pure	ADJ
ijtc-594	44	4	profit	profit	NOUN
ijtc-594	44	5	"	"	PUNCT
ijtc-594	44	6	earned	earn	VERB
ijtc-594	44	7	for	for	ADP
ijtc-594	44	8	each	each	DET
ijtc-594	44	9	rupiah	rupiah	NOUN
ijtc-594	44	10	of	of	ADP
ijtc-594	44	11	sales	sale	NOUN
ijtc-594	44	12	is	be	AUX
ijtc-594	44	13	described	describe	VERB
ijtc-594	44	14	by	by	ADP
ijtc-594	44	15	the	the	DET
ijtc-594	44	16	following	follow	VERB
ijtc-594	44	17	metric	metric	NOUN
ijtc-594	44	18	,	,	PUNCT
ijtc-594	44	19	operating	operate	VERB
ijtc-594	44	20	profit	profit	NOUN
ijtc-594	44	21	margin	margin	NOUN
ijtc-594	44	22	(	(	PUNCT
ijtc-594	44	23	opm	opm	NOUN
ijtc-594	44	24	)	)	PUNCT
ijtc-594	44	25	.	.	PUNCT
ijtc-594	45	1	operating	operate	VERB
ijtc-594	45	2	profit	profit	NOUN
ijtc-594	45	3	is	be	AUX
ijtc-594	45	4	referred	refer	VERB
ijtc-594	45	5	to	to	ADP
ijtc-594	45	6	as	as	ADP
ijtc-594	45	7	"	"	PUNCT
ijtc-594	45	8	pure	pure	ADJ
ijtc-594	45	9	"	"	PUNCT
ijtc-594	45	10	profit	profit	NOUN
ijtc-594	45	11	because	because	SCONJ
ijtc-594	45	12	it	it	PRON
ijtc-594	45	13	is	be	AUX
ijtc-594	45	14	calculated	calculate	VERB
ijtc-594	45	15	from	from	ADP
ijtc-594	45	16	the	the	DET
ijtc-594	45	17	company	company	NOUN
ijtc-594	45	18	's	's	PART
ijtc-594	45	19	operating	operating	NOUN
ijtc-594	45	20	results	result	NOUN
ijtc-594	45	21	without	without	ADP
ijtc-594	45	22	taking	take	VERB
ijtc-594	45	23	into	into	ADP
ijtc-594	45	24	account	account	NOUN
ijtc-594	45	25	debts	debt	NOUN
ijtc-594	45	26	like	like	ADP
ijtc-594	45	27	interest	interest	NOUN
ijtc-594	45	28	payments	payment	NOUN
ijtc-594	45	29	and	and	CCONJ
ijtc-594	45	30	tax	tax	NOUN
ijtc-594	45	31	commitments	commitment	NOUN
ijtc-594	45	32	to	to	ADP
ijtc-594	45	33	the	the	DET
ijtc-594	45	34	government	government	NOUN
ijtc-594	45	35	.	.	PUNCT
ijtc-594	46	1	the	the	DET
ijtc-594	46	2	operating	operate	VERB
ijtc-594	46	3	profit	profit	NOUN
ijtc-594	46	4	margin	margin	NOUN
ijtc-594	46	5	ratio	ratio	NOUN
ijtc-594	46	6	measures	measure	VERB
ijtc-594	46	7	a	a	DET
ijtc-594	46	8	company	company	NOUN
ijtc-594	46	9	's	's	PART
ijtc-594	46	10	performance	performance	NOUN
ijtc-594	46	11	,	,	PUNCT
ijtc-594	46	12	similar	similar	ADJ
ijtc-594	46	13	to	to	ADP
ijtc-594	46	14	the	the	DET
ijtc-594	46	15	gross	gross	ADJ
ijtc-594	46	16	profit	profit	NOUN
ijtc-594	46	17	margin	margin	NOUN
ijtc-594	46	18	.	.	PUNCT
ijtc-594	47	1	net	net	ADJ
ijtc-594	47	2	profit	profit	NOUN
ijtc-594	47	3	margin	margin	NOUN
ijtc-594	47	4	(	(	PUNCT
ijtc-594	47	5	npm	npm	PROPN
ijtc-594	47	6	)	)	PUNCT
ijtc-594	47	7	,	,	PUNCT
ijtc-594	47	8	which	which	PRON
ijtc-594	47	9	refers	refer	VERB
ijtc-594	47	10	to	to	ADP
ijtc-594	47	11	the	the	DET
ijtc-594	47	12	ratio	ratio	NOUN
ijtc-594	47	13	of	of	ADP
ijtc-594	47	14	net	net	ADJ
ijtc-594	47	15	profit	profit	NOUN
ijtc-594	47	16	to	to	ADP
ijtc-594	47	17	sales	sale	NOUN
ijtc-594	47	18	after	after	ADP
ijtc-594	47	19	all	all	DET
ijtc-594	47	20	costs	cost	NOUN
ijtc-594	47	21	,	,	PUNCT
ijtc-594	47	22	including	include	VERB
ijtc-594	47	23	taxes	taxis	NOUN
ijtc-594	47	24	,	,	PUNCT
ijtc-594	47	25	have	have	AUX
ijtc-594	47	26	been	be	AUX
ijtc-594	47	27	subtracted	subtract	VERB
ijtc-594	47	28	,	,	PUNCT
ijtc-594	47	29	is	be	AUX
ijtc-594	47	30	another	another	DET
ijtc-594	47	31	metric	metric	NOUN
ijtc-594	47	32	for	for	ADP
ijtc-594	47	33	profitability	profitability	NOUN
ijtc-594	47	34	.	.	PUNCT
ijtc-594	48	1	the	the	DET
ijtc-594	48	2	efficiency	efficiency	NOUN
ijtc-594	48	3	of	of	ADP
ijtc-594	48	4	the	the	DET
ijtc-594	48	5	company	company	NOUN
ijtc-594	48	6	's	's	PART
ijtc-594	48	7	operations	operation	NOUN
ijtc-594	48	8	increases	increase	VERB
ijtc-594	48	9	with	with	ADP
ijtc-594	48	10	the	the	DET
ijtc-594	48	11	net	net	ADJ
ijtc-594	48	12	profit	profit	NOUN
ijtc-594	48	13	margin	margin	NOUN
ijtc-594	48	14	.	.	PUNCT
ijtc-594	49	1	previous	previous	ADJ
ijtc-594	49	2	studies	study	NOUN
ijtc-594	49	3	have	have	AUX
ijtc-594	49	4	been	be	AUX
ijtc-594	49	5	conducted	conduct	VERB
ijtc-594	49	6	on	on	ADP
ijtc-594	49	7	the	the	DET
ijtc-594	49	8	relationship	relationship	NOUN
ijtc-594	49	9	between	between	ADP
ijtc-594	49	10	gpm	gpm	PROPN
ijtc-594	49	11	,	,	PUNCT
ijtc-594	49	12	npm	npm	PROPN
ijtc-594	49	13	,	,	PUNCT
ijtc-594	49	14	and	and	CCONJ
ijtc-594	49	15	opm	opm	PROPN
ijtc-594	49	16	on	on	ADP
ijtc-594	49	17	share	share	NOUN
ijtc-594	49	18	prices	price	NOUN
ijtc-594	49	19	.	.	PUNCT
ijtc-594	50	1	(	(	PUNCT
ijtc-594	50	2	peranginangin	peranginangin	NOUN
ijtc-594	50	3	,	,	PUNCT
ijtc-594	50	4	2019	2019	NUM
ijtc-594	50	5	)	)	PUNCT
ijtc-594	50	6	found	find	VERB
ijtc-594	50	7	that	that	SCONJ
ijtc-594	50	8	gpm	gpm	NOUN
ijtc-594	50	9	significantly	significantly	ADV
ijtc-594	50	10	affects	affect	VERB
ijtc-594	50	11	share	share	NOUN
ijtc-594	50	12	prices	price	NOUN
ijtc-594	50	13	.	.	PUNCT
ijtc-594	51	1	in	in	ADP
ijtc-594	51	2	contrast	contrast	NOUN
ijtc-594	51	3	,	,	PUNCT
ijtc-594	51	4	(	(	PUNCT
ijtc-594	51	5	mahruzal	mahruzal	PROPN
ijtc-594	51	6	&	&	CCONJ
ijtc-594	51	7	khaddafi	khaddafi	PROPN
ijtc-594	51	8	,	,	PUNCT
ijtc-594	51	9	2020	2020	NUM
ijtc-594	51	10	)	)	PUNCT
ijtc-594	51	11	get	get	VERB
ijtc-594	51	12	different	different	ADJ
ijtc-594	51	13	results	result	NOUN
ijtc-594	51	14	,	,	PUNCT
ijtc-594	51	15	where	where	SCONJ
ijtc-594	51	16	gpm	gpm	NOUN
ijtc-594	51	17	does	do	AUX
ijtc-594	51	18	not	not	PART
ijtc-594	51	19	significantly	significantly	ADV
ijtc-594	51	20	affect	affect	VERB
ijtc-594	51	21	share	share	NOUN
ijtc-594	51	22	prices	price	NOUN
ijtc-594	51	23	.	.	PUNCT
ijtc-594	52	1	differences	difference	NOUN
ijtc-594	52	2	were	be	AUX
ijtc-594	52	3	also	also	ADV
ijtc-594	52	4	found	find	VERB
ijtc-594	52	5	related	relate	VERB
ijtc-594	52	6	to	to	ADP
ijtc-594	52	7	the	the	DET
ijtc-594	52	8	findings	finding	NOUN
ijtc-594	52	9	of	of	ADP
ijtc-594	52	10	the	the	DET
ijtc-594	52	11	effect	effect	NOUN
ijtc-594	52	12	of	of	ADP
ijtc-594	52	13	opm	opm	PROPN
ijtc-594	52	14	on	on	ADP
ijtc-594	52	15	share	share	NOUN
ijtc-594	52	16	prices	price	NOUN
ijtc-594	52	17	.	.	PUNCT
ijtc-594	53	1	(	(	PUNCT
ijtc-594	53	2	mardianti	mardianti	NOUN
ijtc-594	53	3	et	et	PROPN
ijtc-594	53	4	al	al	PROPN
ijtc-594	53	5	.	.	PROPN
ijtc-594	53	6	,	,	PUNCT
ijtc-594	53	7	2019	2019	NUM
ijtc-594	53	8	)	)	PUNCT
ijtc-594	53	9	concluded	conclude	VERB
ijtc-594	53	10	that	that	SCONJ
ijtc-594	53	11	opm	opm	PROPN
ijtc-594	53	12	significantly	significantly	ADV
ijtc-594	53	13	influences	influence	VERB
ijtc-594	53	14	share	share	NOUN
ijtc-594	53	15	prices	price	NOUN
ijtc-594	53	16	.	.	PUNCT
ijtc-594	54	1	not	not	PART
ijtc-594	54	2	so	so	ADV
ijtc-594	54	3	with	with	ADP
ijtc-594	54	4	(	(	PUNCT
ijtc-594	54	5	peranginangin	peranginangin	NOUN
ijtc-594	54	6	,	,	PUNCT
ijtc-594	54	7	2019	2019	NUM
ijtc-594	54	8	)	)	PUNCT
ijtc-594	54	9	and	and	CCONJ
ijtc-594	54	10	(	(	PUNCT
ijtc-594	54	11	dwiyanthi	dwiyanthi	X
ijtc-594	54	12	et	et	PROPN
ijtc-594	54	13	al	al	PROPN
ijtc-594	54	14	.	.	PROPN
ijtc-594	54	15	,	,	PUNCT
ijtc-594	54	16	2021	2021	NUM
ijtc-594	54	17	)	)	PUNCT
ijtc-594	54	18	found	find	VERB
ijtc-594	54	19	that	that	SCONJ
ijtc-594	54	20	opm	opm	PROPN
ijtc-594	54	21	results	result	NOUN
ijtc-594	54	22	did	do	AUX
ijtc-594	54	23	not	not	PART
ijtc-594	54	24	significantly	significantly	ADV
ijtc-594	54	25	affect	affect	VERB
ijtc-594	54	26	share	share	NOUN
ijtc-594	54	27	prices	price	NOUN
ijtc-594	54	28	.	.	PUNCT
ijtc-594	55	1	in	in	ADP
ijtc-594	55	2	addition	addition	NOUN
ijtc-594	55	3	,	,	PUNCT
ijtc-594	55	4	(	(	PUNCT
ijtc-594	55	5	peranginangin	peranginangin	NOUN
ijtc-594	55	6	,	,	PUNCT
ijtc-594	55	7	2019	2019	NUM
ijtc-594	55	8	)	)	PUNCT
ijtc-594	55	9	and	and	CCONJ
ijtc-594	55	10	(	(	PUNCT
ijtc-594	55	11	dwiyanthi	dwiyanthi	X
ijtc-594	55	12	et	et	PROPN
ijtc-594	55	13	al	al	PROPN
ijtc-594	55	14	.	.	PROPN
ijtc-594	55	15	,	,	PUNCT
ijtc-594	55	16	2021	2021	NUM
ijtc-594	55	17	)	)	PUNCT
ijtc-594	55	18	also	also	ADV
ijtc-594	55	19	found	find	VERB
ijtc-594	55	20	that	that	SCONJ
ijtc-594	55	21	npm	npm	PROPN
ijtc-594	55	22	did	do	AUX
ijtc-594	55	23	not	not	PART
ijtc-594	55	24	significantly	significantly	ADV
ijtc-594	55	25	affect	affect	VERB
ijtc-594	55	26	share	share	NOUN
ijtc-594	55	27	prices	price	NOUN
ijtc-594	55	28	.	.	PUNCT
ijtc-594	56	1	however	however	ADV
ijtc-594	56	2	,	,	PUNCT
ijtc-594	56	3	this	this	DET
ijtc-594	56	4	study	study	NOUN
ijtc-594	56	5	contradicts	contradict	VERB
ijtc-594	56	6	the	the	DET
ijtc-594	56	7	results	result	NOUN
ijtc-594	56	8	of	of	ADP
ijtc-594	56	9	(	(	PUNCT
ijtc-594	56	10	sudirman	sudirman	PROPN
ijtc-594	56	11	et	et	PROPN
ijtc-594	56	12	al	al	PROPN
ijtc-594	56	13	.	.	PROPN
ijtc-594	56	14	,	,	PUNCT
ijtc-594	56	15	2020	2020	NUM
ijtc-594	56	16	)	)	PUNCT
ijtc-594	56	17	which	which	PRON
ijtc-594	56	18	state	state	VERB
ijtc-594	56	19	that	that	SCONJ
ijtc-594	56	20	npm	npm	PROPN
ijtc-594	56	21	significantly	significantly	ADV
ijtc-594	56	22	influences	influence	VERB
ijtc-594	56	23	share	share	NOUN
ijtc-594	56	24	prices	price	NOUN
ijtc-594	56	25	.	.	PUNCT
ijtc-594	57	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	57	2	the	the	DET
ijtc-594	57	3	role	role	NOUN
ijtc-594	57	4	of	of	ADP
ijtc-594	57	5	firm	firm	ADJ
ijtc-594	57	6	size	size	NOUN
ijtc-594	57	7	in	in	ADP
ijtc-594	57	8	moderating	moderate	VERB
ijtc-594	57	9	the	the	DET
ijtc-594	57	10	relationship	relationship	NOUN
ijtc-594	57	11	between	between	ADP
ijtc-594	57	12	profitability	profitability	NOUN
ijtc-594	57	13	and	and	CCONJ
ijtc-594	57	14	share	share	NOUN
ijtc-594	57	15	prices	price	NOUN
ijtc-594	57	16	of	of	ADP
ijtc-594	57	17	food	food	NOUN
ijtc-594	57	18	and	and	CCONJ
ijtc-594	57	19	beverage	beverage	NOUN
ijtc-594	57	20	companies	company	NOUN
ijtc-594	57	21	akbar	akbar	VERB
ijtc-594	57	22	3	3	NUM
ijtc-594	57	23	|	|	ADV
ijtc-594	57	24	ilomata	ilomata	PROPN
ijtc-594	57	25	international	international	ADJ
ijtc-594	57	26	journal	journal	NOUN
ijtc-594	57	27	of	of	ADP
ijtc-594	57	28	tax	tax	PROPN
ijtc-594	57	29	&	&	CCONJ
ijtc-594	57	30	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	57	31	the	the	DET
ijtc-594	57	32	existence	existence	NOUN
ijtc-594	57	33	of	of	ADP
ijtc-594	57	34	a	a	DET
ijtc-594	57	35	moderating	moderate	VERB
ijtc-594	57	36	variable	variable	NOUN
ijtc-594	57	37	that	that	PRON
ijtc-594	57	38	diminishes	diminish	VERB
ijtc-594	57	39	or	or	CCONJ
ijtc-594	57	40	increases	increase	VERB
ijtc-594	57	41	the	the	DET
ijtc-594	57	42	relationship	relationship	NOUN
ijtc-594	57	43	between	between	ADP
ijtc-594	57	44	the	the	DET
ijtc-594	57	45	independent	independent	ADJ
ijtc-594	57	46	variable	variable	NOUN
ijtc-594	57	47	and	and	CCONJ
ijtc-594	57	48	the	the	DET
ijtc-594	57	49	dependent	dependent	ADJ
ijtc-594	57	50	variable	variable	NOUN
ijtc-594	57	51	can	can	AUX
ijtc-594	57	52	be	be	AUX
ijtc-594	57	53	the	the	DET
ijtc-594	57	54	source	source	NOUN
ijtc-594	57	55	of	of	ADP
ijtc-594	57	56	the	the	DET
ijtc-594	57	57	inconsistent	inconsistent	ADJ
ijtc-594	57	58	results	result	NOUN
ijtc-594	57	59	of	of	ADP
ijtc-594	57	60	prior	prior	ADJ
ijtc-594	57	61	research	research	NOUN
ijtc-594	57	62	.	.	PUNCT
ijtc-594	58	1	because	because	SCONJ
ijtc-594	58	2	business	business	NOUN
ijtc-594	58	3	size	size	NOUN
ijtc-594	58	4	is	be	AUX
ijtc-594	58	5	believed	believe	VERB
ijtc-594	58	6	to	to	PART
ijtc-594	58	7	affect	affect	VERB
ijtc-594	58	8	the	the	DET
ijtc-594	58	9	association	association	NOUN
ijtc-594	58	10	between	between	ADP
ijtc-594	58	11	profitability	profitability	NOUN
ijtc-594	58	12	and	and	CCONJ
ijtc-594	58	13	share	share	NOUN
ijtc-594	58	14	prices	price	NOUN
ijtc-594	58	15	,	,	PUNCT
ijtc-594	58	16	it	it	PRON
ijtc-594	58	17	is	be	AUX
ijtc-594	58	18	included	include	VERB
ijtc-594	58	19	in	in	ADP
ijtc-594	58	20	this	this	DET
ijtc-594	58	21	study	study	NOUN
ijtc-594	58	22	as	as	ADP
ijtc-594	58	23	a	a	DET
ijtc-594	58	24	variable	variable	NOUN
ijtc-594	58	25	.	.	PUNCT
ijtc-594	59	1	(	(	PUNCT
ijtc-594	59	2	ariesa	ariesa	PROPN
ijtc-594	59	3	et	et	PROPN
ijtc-594	59	4	al	al	PROPN
ijtc-594	59	5	.	.	PROPN
ijtc-594	59	6	,	,	PUNCT
ijtc-594	59	7	2020	2020	NUM
ijtc-594	59	8	)	)	PUNCT
ijtc-594	59	9	discovered	discover	VERB
ijtc-594	59	10	under	under	ADP
ijtc-594	59	11	the	the	DET
ijtc-594	59	12	assumption	assumption	NOUN
ijtc-594	59	13	that	that	SCONJ
ijtc-594	59	14	large	large	ADJ
ijtc-594	59	15	organizations	organization	NOUN
ijtc-594	59	16	are	be	AUX
ijtc-594	59	17	more	more	ADV
ijtc-594	59	18	trustworthy	trustworthy	ADJ
ijtc-594	59	19	than	than	ADP
ijtc-594	59	20	small	small	ADJ
ijtc-594	59	21	companies	company	NOUN
ijtc-594	59	22	.	.	PUNCT
ijtc-594	60	1	furthermore	furthermore	ADV
ijtc-594	60	2	,	,	PUNCT
ijtc-594	60	3	many	many	ADJ
ijtc-594	60	4	researchers	researcher	NOUN
ijtc-594	60	5	have	have	AUX
ijtc-594	60	6	concluded	conclude	VERB
ijtc-594	60	7	that	that	SCONJ
ijtc-594	60	8	company	company	NOUN
ijtc-594	60	9	size	size	NOUN
ijtc-594	60	10	has	have	VERB
ijtc-594	60	11	a	a	DET
ijtc-594	60	12	significant	significant	ADJ
ijtc-594	60	13	effect	effect	NOUN
ijtc-594	60	14	on	on	ADP
ijtc-594	60	15	stock	stock	NOUN
ijtc-594	60	16	prices	price	NOUN
ijtc-594	60	17	(	(	PUNCT
ijtc-594	60	18	sitorus	sitorus	NOUN
ijtc-594	60	19	et	et	PROPN
ijtc-594	60	20	al	al	PROPN
ijtc-594	60	21	.	.	PROPN
ijtc-594	60	22	,	,	PUNCT
ijtc-594	60	23	2021	2021	NUM
ijtc-594	60	24	;	;	PUNCT
ijtc-594	60	25	warkula	warkula	VERB
ijtc-594	60	26	et	et	PROPN
ijtc-594	60	27	al	al	PROPN
ijtc-594	60	28	.	.	PROPN
ijtc-594	60	29	,	,	PUNCT
ijtc-594	60	30	2022	2022	NUM
ijtc-594	60	31	;	;	PUNCT
ijtc-594	60	32	yuliza	yuliza	PROPN
ijtc-594	60	33	,	,	PUNCT
ijtc-594	60	34	2018	2018	NUM
ijtc-594	60	35	)	)	PUNCT
ijtc-594	60	36	.	.	PUNCT
ijtc-594	61	1	then	then	ADV
ijtc-594	61	2	,	,	PUNCT
ijtc-594	61	3	large	large	ADJ
ijtc-594	61	4	companies	company	NOUN
ijtc-594	61	5	with	with	ADP
ijtc-594	61	6	enormous	enormous	ADJ
ijtc-594	61	7	profitability	profitability	NOUN
ijtc-594	61	8	are	be	AUX
ijtc-594	61	9	preferred	prefer	VERB
ijtc-594	61	10	over	over	ADP
ijtc-594	61	11	small	small	ADJ
ijtc-594	61	12	companies	company	NOUN
ijtc-594	61	13	with	with	ADP
ijtc-594	61	14	enormous	enormous	ADJ
ijtc-594	61	15	profitability	profitability	NOUN
ijtc-594	61	16	.	.	PUNCT
ijtc-594	62	1	as	as	ADP
ijtc-594	62	2	a	a	DET
ijtc-594	62	3	result	result	NOUN
ijtc-594	62	4	,	,	PUNCT
ijtc-594	62	5	this	this	DET
ijtc-594	62	6	study	study	NOUN
ijtc-594	62	7	aims	aim	VERB
ijtc-594	62	8	to	to	PART
ijtc-594	62	9	ascertain	ascertain	VERB
ijtc-594	62	10	how	how	SCONJ
ijtc-594	62	11	firm	firm	ADJ
ijtc-594	62	12	size	size	NOUN
ijtc-594	62	13	influences	influence	VERB
ijtc-594	62	14	the	the	DET
ijtc-594	62	15	relationship	relationship	NOUN
ijtc-594	62	16	between	between	ADP
ijtc-594	62	17	profitability	profitability	NOUN
ijtc-594	62	18	and	and	CCONJ
ijtc-594	62	19	share	share	NOUN
ijtc-594	62	20	prices	price	NOUN
ijtc-594	62	21	in	in	ADP
ijtc-594	62	22	the	the	DET
ijtc-594	62	23	food	food	NOUN
ijtc-594	62	24	and	and	CCONJ
ijtc-594	62	25	beverage	beverage	NOUN
ijtc-594	62	26	industry	industry	NOUN
ijtc-594	62	27	.	.	PUNCT
ijtc-594	63	1	signaling	signal	VERB
ijtc-594	63	2	theory	theory	NOUN
ijtc-594	63	3	according	accord	VERB
ijtc-594	63	4	to	to	ADP
ijtc-594	63	5	signaling	signal	VERB
ijtc-594	63	6	theory	theory	NOUN
ijtc-594	63	7	,	,	PUNCT
ijtc-594	63	8	businesses	business	NOUN
ijtc-594	63	9	would	would	AUX
ijtc-594	63	10	attempt	attempt	VERB
ijtc-594	63	11	to	to	PART
ijtc-594	63	12	attract	attract	VERB
ijtc-594	63	13	investors	investor	NOUN
ijtc-594	63	14	by	by	ADP
ijtc-594	63	15	providing	provide	VERB
ijtc-594	63	16	them	they	PRON
ijtc-594	63	17	with	with	ADP
ijtc-594	63	18	positive	positive	ADJ
ijtc-594	63	19	information	information	NOUN
ijtc-594	63	20	through	through	ADP
ijtc-594	63	21	financial	financial	ADJ
ijtc-594	63	22	statement	statement	NOUN
ijtc-594	63	23	transparency	transparency	NOUN
ijtc-594	63	24	(	(	PUNCT
ijtc-594	63	25	miller	miller	PROPN
ijtc-594	63	26	&	&	CCONJ
ijtc-594	63	27	whiting	whiting	PROPN
ijtc-594	63	28	,	,	PUNCT
ijtc-594	63	29	2005	2005	NUM
ijtc-594	63	30	)	)	PUNCT
ijtc-594	63	31	.	.	PUNCT
ijtc-594	64	1	(	(	PUNCT
ijtc-594	64	2	brigham	brigham	PROPN
ijtc-594	64	3	&	&	CCONJ
ijtc-594	64	4	houson	houson	PROPN
ijtc-594	64	5	,	,	PUNCT
ijtc-594	64	6	2010	2010	NUM
ijtc-594	64	7	)	)	PUNCT
ijtc-594	64	8	signals	signal	NOUN
ijtc-594	64	9	conveyed	convey	VERB
ijtc-594	64	10	by	by	ADP
ijtc-594	64	11	management	management	NOUN
ijtc-594	64	12	in	in	ADP
ijtc-594	64	13	financial	financial	ADJ
ijtc-594	64	14	reports	report	NOUN
ijtc-594	64	15	can	can	AUX
ijtc-594	64	16	affect	affect	VERB
ijtc-594	64	17	the	the	DET
ijtc-594	64	18	market	market	NOUN
ijtc-594	64	19	resulting	result	VERB
ijtc-594	64	20	in	in	ADP
ijtc-594	64	21	stock	stock	NOUN
ijtc-594	64	22	price	price	NOUN
ijtc-594	64	23	volatility	volatility	NOUN
ijtc-594	64	24	.	.	PUNCT
ijtc-594	65	1	accounting	accounting	NOUN
ijtc-594	65	2	-	-	PUNCT
ijtc-594	65	3	related	relate	VERB
ijtc-594	65	4	announcements	announcement	NOUN
ijtc-594	65	5	signal	signal	VERB
ijtc-594	65	6	whether	whether	SCONJ
ijtc-594	65	7	a	a	DET
ijtc-594	65	8	company	company	NOUN
ijtc-594	65	9	's	's	PART
ijtc-594	65	10	prospects	prospect	NOUN
ijtc-594	65	11	are	be	AUX
ijtc-594	65	12	excellent	excellent	ADJ
ijtc-594	65	13	or	or	CCONJ
ijtc-594	65	14	bad	bad	ADJ
ijtc-594	65	15	.	.	PUNCT
ijtc-594	66	1	according	accord	VERB
ijtc-594	66	2	to	to	ADP
ijtc-594	66	3	the	the	DET
ijtc-594	66	4	signal	signal	NOUN
ijtc-594	66	5	theory	theory	NOUN
ijtc-594	66	6	,	,	PUNCT
ijtc-594	66	7	a	a	DET
ijtc-594	66	8	company	company	NOUN
ijtc-594	66	9	's	's	PART
ijtc-594	66	10	or	or	CCONJ
ijtc-594	66	11	entity	entity	NOUN
ijtc-594	66	12	's	's	PART
ijtc-594	66	13	solid	solid	ADJ
ijtc-594	66	14	financial	financial	ADJ
ijtc-594	66	15	performance	performance	NOUN
ijtc-594	66	16	will	will	AUX
ijtc-594	66	17	affect	affect	VERB
ijtc-594	66	18	share	share	NOUN
ijtc-594	66	19	prices	price	NOUN
ijtc-594	66	20	and	and	CCONJ
ijtc-594	66	21	stock	stock	NOUN
ijtc-594	66	22	returns	return	NOUN
ijtc-594	66	23	because	because	SCONJ
ijtc-594	66	24	the	the	DET
ijtc-594	66	25	corporation	corporation	NOUN
ijtc-594	66	26	can	can	AUX
ijtc-594	66	27	communicate	communicate	VERB
ijtc-594	66	28	signals	signal	NOUN
ijtc-594	66	29	or	or	CCONJ
ijtc-594	66	30	information	information	NOUN
ijtc-594	66	31	to	to	ADP
ijtc-594	66	32	outside	outside	ADJ
ijtc-594	66	33	parties	party	NOUN
ijtc-594	66	34	or	or	CCONJ
ijtc-594	66	35	investors	investor	NOUN
ijtc-594	66	36	.	.	PUNCT
ijtc-594	67	1	this	this	DET
ijtc-594	67	2	signal	signal	NOUN
ijtc-594	67	3	will	will	AUX
ijtc-594	67	4	assist	assist	VERB
ijtc-594	67	5	third	third	ADJ
ijtc-594	67	6	parties	party	NOUN
ijtc-594	67	7	in	in	ADP
ijtc-594	67	8	gaining	gain	VERB
ijtc-594	67	9	insight	insight	NOUN
ijtc-594	67	10	into	into	ADP
ijtc-594	67	11	a	a	DET
ijtc-594	67	12	firm	firm	NOUN
ijtc-594	67	13	's	's	PART
ijtc-594	67	14	financial	financial	ADJ
ijtc-594	67	15	health	health	NOUN
ijtc-594	67	16	or	or	CCONJ
ijtc-594	67	17	performance	performance	NOUN
ijtc-594	67	18	,	,	PUNCT
ijtc-594	67	19	which	which	PRON
ijtc-594	67	20	will	will	AUX
ijtc-594	67	21	be	be	AUX
ijtc-594	67	22	taken	take	VERB
ijtc-594	67	23	into	into	ADP
ijtc-594	67	24	account	account	NOUN
ijtc-594	67	25	when	when	SCONJ
ijtc-594	67	26	investing	invest	VERB
ijtc-594	67	27	in	in	ADP
ijtc-594	67	28	the	the	DET
ijtc-594	67	29	company	company	NOUN
ijtc-594	67	30	's	's	PART
ijtc-594	67	31	stock	stock	NOUN
ijtc-594	67	32	.	.	PUNCT
ijtc-594	68	1	effect	effect	NOUN
ijtc-594	68	2	of	of	ADP
ijtc-594	68	3	gross	gross	ADJ
ijtc-594	68	4	profit	profit	NOUN
ijtc-594	68	5	margin	margin	NOUN
ijtc-594	68	6	on	on	ADP
ijtc-594	68	7	share	share	NOUN
ijtc-594	68	8	prices	price	NOUN
ijtc-594	68	9	(	(	PUNCT
ijtc-594	68	10	hery	hery	NOUN
ijtc-594	68	11	,	,	PUNCT
ijtc-594	68	12	2018	2018	NUM
ijtc-594	68	13	)	)	PUNCT
ijtc-594	68	14	,	,	PUNCT
ijtc-594	68	15	gross	gross	ADJ
ijtc-594	68	16	profit	profit	NOUN
ijtc-594	68	17	margin	margin	NOUN
ijtc-594	68	18	is	be	AUX
ijtc-594	68	19	a	a	DET
ijtc-594	68	20	ratio	ratio	NOUN
ijtc-594	68	21	used	use	VERB
ijtc-594	68	22	to	to	PART
ijtc-594	68	23	measure	measure	VERB
ijtc-594	68	24	gross	gross	ADJ
ijtc-594	68	25	profit	profit	NOUN
ijtc-594	68	26	percentage	percentage	NOUN
ijtc-594	68	27	on	on	ADP
ijtc-594	68	28	net	net	ADJ
ijtc-594	68	29	sales	sale	NOUN
ijtc-594	68	30	.	.	PUNCT
ijtc-594	69	1	the	the	PRON
ijtc-594	69	2	higher	high	ADJ
ijtc-594	69	3	the	the	DET
ijtc-594	69	4	gross	gross	ADJ
ijtc-594	69	5	profit	profit	NOUN
ijtc-594	69	6	margin	margin	NOUN
ijtc-594	69	7	,	,	PUNCT
ijtc-594	69	8	the	the	PRON
ijtc-594	69	9	higher	high	ADJ
ijtc-594	69	10	the	the	DET
ijtc-594	69	11	gross	gross	ADJ
ijtc-594	69	12	profit	profit	NOUN
ijtc-594	69	13	generated	generate	VERB
ijtc-594	69	14	from	from	ADP
ijtc-594	69	15	net	net	ADJ
ijtc-594	69	16	sales	sale	NOUN
ijtc-594	69	17	.	.	PUNCT
ijtc-594	70	1	this	this	PRON
ijtc-594	70	2	could	could	AUX
ijtc-594	70	3	be	be	AUX
ijtc-594	70	4	due	due	ADJ
ijtc-594	70	5	to	to	ADP
ijtc-594	70	6	the	the	DET
ijtc-594	70	7	high	high	ADJ
ijtc-594	70	8	selling	selling	NOUN
ijtc-594	70	9	price	price	NOUN
ijtc-594	70	10	and	and	CCONJ
ijtc-594	70	11	low	low	ADJ
ijtc-594	70	12	cost	cost	NOUN
ijtc-594	70	13	of	of	ADP
ijtc-594	70	14	goods	good	NOUN
ijtc-594	70	15	sold	sell	VERB
ijtc-594	70	16	.	.	PUNCT
ijtc-594	71	1	conversely	conversely	ADV
ijtc-594	71	2	,	,	PUNCT
ijtc-594	71	3	the	the	PRON
ijtc-594	71	4	lower	low	ADJ
ijtc-594	71	5	the	the	DET
ijtc-594	71	6	gross	gross	ADJ
ijtc-594	71	7	profit	profit	NOUN
ijtc-594	71	8	margin	margin	NOUN
ijtc-594	71	9	,	,	PUNCT
ijtc-594	71	10	the	the	PRON
ijtc-594	71	11	lower	low	ADJ
ijtc-594	71	12	the	the	DET
ijtc-594	71	13	gross	gross	ADJ
ijtc-594	71	14	profit	profit	NOUN
ijtc-594	71	15	generated	generate	VERB
ijtc-594	71	16	from	from	ADP
ijtc-594	71	17	net	net	ADJ
ijtc-594	71	18	sales	sale	NOUN
ijtc-594	71	19	.	.	PUNCT
ijtc-594	72	1	this	this	PRON
ijtc-594	72	2	could	could	AUX
ijtc-594	72	3	be	be	AUX
ijtc-594	72	4	due	due	ADJ
ijtc-594	72	5	to	to	ADP
ijtc-594	72	6	the	the	DET
ijtc-594	72	7	low	low	ADJ
ijtc-594	72	8	selling	selling	NOUN
ijtc-594	72	9	price	price	NOUN
ijtc-594	72	10	and	and	CCONJ
ijtc-594	72	11	the	the	DET
ijtc-594	72	12	high	high	ADJ
ijtc-594	72	13	cost	cost	NOUN
ijtc-594	72	14	of	of	ADP
ijtc-594	72	15	goods	good	NOUN
ijtc-594	72	16	sold	sell	VERB
ijtc-594	72	17	.	.	PUNCT
ijtc-594	73	1	this	this	DET
ijtc-594	73	2	ratio	ratio	NOUN
ijtc-594	73	3	will	will	AUX
ijtc-594	73	4	be	be	AUX
ijtc-594	73	5	an	an	DET
ijtc-594	73	6	assessment	assessment	NOUN
ijtc-594	73	7	for	for	SCONJ
ijtc-594	73	8	investors	investor	NOUN
ijtc-594	73	9	to	to	PART
ijtc-594	73	10	invest	invest	VERB
ijtc-594	73	11	their	their	PRON
ijtc-594	73	12	shares	share	NOUN
ijtc-594	73	13	in	in	ADP
ijtc-594	73	14	the	the	DET
ijtc-594	73	15	company	company	NOUN
ijtc-594	73	16	.	.	PUNCT
ijtc-594	74	1	in	in	ADP
ijtc-594	74	2	other	other	ADJ
ijtc-594	74	3	words	word	NOUN
ijtc-594	74	4	,	,	PUNCT
ijtc-594	74	5	the	the	PRON
ijtc-594	74	6	better	well	ADJ
ijtc-594	74	7	the	the	DET
ijtc-594	74	8	gross	gross	ADJ
ijtc-594	74	9	profit	profit	NOUN
ijtc-594	74	10	margin	margin	NOUN
ijtc-594	74	11	,	,	PUNCT
ijtc-594	74	12	the	the	PRON
ijtc-594	74	13	higher	high	ADJ
ijtc-594	74	14	the	the	DET
ijtc-594	74	15	gross	gross	ADJ
ijtc-594	74	16	profit	profit	NOUN
ijtc-594	74	17	,	,	PUNCT
ijtc-594	74	18	and	and	CCONJ
ijtc-594	74	19	the	the	PRON
ijtc-594	74	20	higher	high	ADJ
ijtc-594	74	21	the	the	DET
ijtc-594	74	22	company	company	NOUN
ijtc-594	74	23	's	's	PART
ijtc-594	74	24	stock	stock	NOUN
ijtc-594	74	25	price	price	NOUN
ijtc-594	74	26	.	.	PUNCT
ijtc-594	75	1	(	(	PUNCT
ijtc-594	75	2	peranginangin	peranginangin	NOUN
ijtc-594	75	3	,	,	PUNCT
ijtc-594	75	4	2019	2019	NUM
ijtc-594	75	5	)	)	PUNCT
ijtc-594	76	1	and	and	CCONJ
ijtc-594	76	2	(	(	PUNCT
ijtc-594	76	3	mukhtasyam	mukhtasyam	NOUN
ijtc-594	76	4	et	et	PROPN
ijtc-594	76	5	al	al	PROPN
ijtc-594	76	6	.	.	PROPN
ijtc-594	76	7	,	,	PUNCT
ijtc-594	76	8	2020	2020	NUM
ijtc-594	76	9	)	)	PUNCT
ijtc-594	76	10	found	find	VERB
ijtc-594	76	11	that	that	SCONJ
ijtc-594	76	12	the	the	DET
ijtc-594	76	13	increase	increase	NOUN
ijtc-594	76	14	in	in	ADP
ijtc-594	76	15	gpm	gpm	NOUN
ijtc-594	76	16	significantly	significantly	ADV
ijtc-594	76	17	impacts	impact	VERB
ijtc-594	76	18	changes	change	NOUN
ijtc-594	76	19	in	in	ADP
ijtc-594	76	20	share	share	NOUN
ijtc-594	76	21	prices	price	NOUN
ijtc-594	76	22	.	.	PUNCT
ijtc-594	77	1	therefore	therefore	ADV
ijtc-594	77	2	,	,	PUNCT
ijtc-594	77	3	make	make	VERB
ijtc-594	77	4	a	a	DET
ijtc-594	77	5	hypothesis	hypothesis	NOUN
ijtc-594	77	6	as	as	SCONJ
ijtc-594	77	7	follows	follow	VERB
ijtc-594	77	8	:	:	PUNCT
ijtc-594	77	9	h1	h1	NOUN
ijtc-594	77	10	:	:	PUNCT
ijtc-594	77	11	gross	gross	ADJ
ijtc-594	77	12	profit	profit	NOUN
ijtc-594	77	13	margin	margin	NOUN
ijtc-594	77	14	has	have	VERB
ijtc-594	77	15	a	a	DET
ijtc-594	77	16	significant	significant	ADJ
ijtc-594	77	17	influence	influence	NOUN
ijtc-594	77	18	on	on	ADP
ijtc-594	77	19	the	the	DET
ijtc-594	77	20	stock	stock	NOUN
ijtc-594	77	21	price	price	NOUN
ijtc-594	77	22	of	of	ADP
ijtc-594	77	23	food	food	NOUN
ijtc-594	77	24	and	and	CCONJ
ijtc-594	77	25	beverage	beverage	NOUN
ijtc-594	77	26	companies	company	NOUN
ijtc-594	77	27	effect	effect	NOUN
ijtc-594	77	28	of	of	ADP
ijtc-594	77	29	operating	operate	VERB
ijtc-594	77	30	profit	profit	NOUN
ijtc-594	77	31	margin	margin	NOUN
ijtc-594	77	32	on	on	ADP
ijtc-594	77	33	stock	stock	NOUN
ijtc-594	77	34	price	price	NOUN
ijtc-594	77	35	(	(	PUNCT
ijtc-594	77	36	gitman	gitman	NOUN
ijtc-594	77	37	,	,	PUNCT
ijtc-594	77	38	2009	2009	NUM
ijtc-594	77	39	)	)	PUNCT
ijtc-594	77	40	states	state	VERB
ijtc-594	77	41	that	that	SCONJ
ijtc-594	77	42	without	without	ADP
ijtc-594	77	43	profit	profit	NOUN
ijtc-594	77	44	,	,	PUNCT
ijtc-594	77	45	the	the	DET
ijtc-594	77	46	company	company	NOUN
ijtc-594	77	47	will	will	AUX
ijtc-594	77	48	not	not	PART
ijtc-594	77	49	attract	attract	VERB
ijtc-594	77	50	investors	investor	NOUN
ijtc-594	77	51	,	,	PUNCT
ijtc-594	77	52	so	so	SCONJ
ijtc-594	77	53	the	the	DET
ijtc-594	77	54	opm	opm	PROPN
ijtc-594	77	55	ratio	ratio	NOUN
ijtc-594	77	56	is	be	AUX
ijtc-594	77	57	essential	essential	ADJ
ijtc-594	77	58	for	for	SCONJ
ijtc-594	77	59	investors	investor	NOUN
ijtc-594	77	60	to	to	PART
ijtc-594	77	61	expect	expect	VERB
ijtc-594	77	62	stock	stock	NOUN
ijtc-594	77	63	price	price	NOUN
ijtc-594	77	64	performance	performance	NOUN
ijtc-594	77	65	in	in	ADP
ijtc-594	77	66	the	the	DET
ijtc-594	77	67	future	future	NOUN
ijtc-594	77	68	.	.	PUNCT
ijtc-594	78	1	a	a	DET
ijtc-594	78	2	company	company	NOUN
ijtc-594	78	3	with	with	ADP
ijtc-594	78	4	a	a	DET
ijtc-594	78	5	good	good	ADJ
ijtc-594	78	6	opm	opm	PROPN
ijtc-594	78	7	ratio	ratio	NOUN
ijtc-594	78	8	can	can	AUX
ijtc-594	78	9	operate	operate	VERB
ijtc-594	78	10	with	with	ADP
ijtc-594	78	11	high	high	ADJ
ijtc-594	78	12	efficiency	efficiency	NOUN
ijtc-594	78	13	and	and	CCONJ
ijtc-594	78	14	reduce	reduce	VERB
ijtc-594	78	15	its	its	PRON
ijtc-594	78	16	cost	cost	NOUN
ijtc-594	78	17	structure	structure	NOUN
ijtc-594	78	18	to	to	PART
ijtc-594	78	19	compete	compete	VERB
ijtc-594	78	20	in	in	ADP
ijtc-594	78	21	its	its	PRON
ijtc-594	78	22	products	product	NOUN
ijtc-594	78	23	'	'	PART
ijtc-594	78	24	selling	selling	NOUN
ijtc-594	78	25	price	price	NOUN
ijtc-594	78	26	.	.	PUNCT
ijtc-594	79	1	this	this	PRON
ijtc-594	79	2	means	mean	VERB
ijtc-594	79	3	that	that	SCONJ
ijtc-594	79	4	the	the	DET
ijtc-594	79	5	company	company	NOUN
ijtc-594	79	6	has	have	VERB
ijtc-594	79	7	a	a	DET
ijtc-594	79	8	good	good	ADJ
ijtc-594	79	9	performance	performance	NOUN
ijtc-594	79	10	to	to	PART
ijtc-594	79	11	be	be	AUX
ijtc-594	79	12	used	use	VERB
ijtc-594	79	13	as	as	ADP
ijtc-594	79	14	an	an	DET
ijtc-594	79	15	investment	investment	NOUN
ijtc-594	79	16	area	area	NOUN
ijtc-594	79	17	.	.	PUNCT
ijtc-594	80	1	investors	investor	NOUN
ijtc-594	80	2	that	that	PRON
ijtc-594	80	3	purchase	purchase	VERB
ijtc-594	80	4	firm	firm	NOUN
ijtc-594	80	5	shares	share	NOUN
ijtc-594	80	6	may	may	AUX
ijtc-594	80	7	be	be	AUX
ijtc-594	80	8	impacted	impact	VERB
ijtc-594	80	9	by	by	ADP
ijtc-594	80	10	the	the	DET
ijtc-594	80	11	improvement	improvement	NOUN
ijtc-594	80	12	in	in	ADP
ijtc-594	80	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	80	14	the	the	DET
ijtc-594	80	15	role	role	NOUN
ijtc-594	80	16	of	of	ADP
ijtc-594	80	17	firm	firm	ADJ
ijtc-594	80	18	size	size	NOUN
ijtc-594	80	19	in	in	ADP
ijtc-594	80	20	moderating	moderate	VERB
ijtc-594	80	21	the	the	DET
ijtc-594	80	22	relationship	relationship	NOUN
ijtc-594	80	23	between	between	ADP
ijtc-594	80	24	profitability	profitability	NOUN
ijtc-594	80	25	and	and	CCONJ
ijtc-594	80	26	share	share	NOUN
ijtc-594	80	27	prices	price	NOUN
ijtc-594	80	28	of	of	ADP
ijtc-594	80	29	food	food	NOUN
ijtc-594	80	30	and	and	CCONJ
ijtc-594	80	31	beverage	beverage	NOUN
ijtc-594	80	32	companies	company	NOUN
ijtc-594	80	33	akbar	akbar	VERB
ijtc-594	80	34	4	4	NUM
ijtc-594	80	35	|	|	ADV
ijtc-594	80	36	ilomata	ilomata	PROPN
ijtc-594	80	37	international	international	ADJ
ijtc-594	80	38	journal	journal	NOUN
ijtc-594	80	39	of	of	ADP
ijtc-594	80	40	tax	tax	PROPN
ijtc-594	80	41	&	&	CCONJ
ijtc-594	80	42	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	80	43	operational	operational	ADJ
ijtc-594	80	44	performance	performance	NOUN
ijtc-594	80	45	,	,	PUNCT
ijtc-594	80	46	which	which	PRON
ijtc-594	80	47	is	be	AUX
ijtc-594	80	48	reflected	reflect	VERB
ijtc-594	80	49	in	in	ADP
ijtc-594	80	50	the	the	DET
ijtc-594	80	51	rise	rise	NOUN
ijtc-594	80	52	in	in	ADP
ijtc-594	80	53	opm	opm	NOUN
ijtc-594	80	54	,	,	PUNCT
ijtc-594	80	55	increasing	increase	VERB
ijtc-594	80	56	the	the	DET
ijtc-594	80	57	business	business	NOUN
ijtc-594	80	58	's	's	PART
ijtc-594	80	59	share	share	NOUN
ijtc-594	80	60	price	price	NOUN
ijtc-594	80	61	(	(	PUNCT
ijtc-594	80	62	mardianti	mardianti	NOUN
ijtc-594	80	63	et	et	PROPN
ijtc-594	80	64	al	al	PROPN
ijtc-594	80	65	.	.	PROPN
ijtc-594	80	66	,	,	PUNCT
ijtc-594	80	67	2019	2019	NUM
ijtc-594	80	68	)	)	PUNCT
ijtc-594	80	69	.	.	PUNCT
ijtc-594	81	1	this	this	DET
ijtc-594	81	2	argument	argument	NOUN
ijtc-594	81	3	leads	lead	VERB
ijtc-594	81	4	to	to	ADP
ijtc-594	81	5	the	the	DET
ijtc-594	81	6	formulation	formulation	NOUN
ijtc-594	81	7	of	of	ADP
ijtc-594	81	8	the	the	DET
ijtc-594	81	9	following	follow	VERB
ijtc-594	81	10	theory	theory	NOUN
ijtc-594	81	11	:	:	PUNCT
ijtc-594	81	12	h2	h2	NOUN
ijtc-594	81	13	:	:	PUNCT
ijtc-594	81	14	operating	operate	VERB
ijtc-594	81	15	profit	profit	NOUN
ijtc-594	81	16	margin	margin	NOUN
ijtc-594	81	17	has	have	VERB
ijtc-594	81	18	a	a	DET
ijtc-594	81	19	significant	significant	ADJ
ijtc-594	81	20	influence	influence	NOUN
ijtc-594	81	21	on	on	ADP
ijtc-594	81	22	the	the	DET
ijtc-594	81	23	stock	stock	NOUN
ijtc-594	81	24	price	price	NOUN
ijtc-594	81	25	of	of	ADP
ijtc-594	81	26	food	food	NOUN
ijtc-594	81	27	and	and	CCONJ
ijtc-594	81	28	beverage	beverage	NOUN
ijtc-594	81	29	companies	company	NOUN
ijtc-594	81	30	effect	effect	NOUN
ijtc-594	81	31	of	of	ADP
ijtc-594	81	32	net	net	ADJ
ijtc-594	81	33	profit	profit	NOUN
ijtc-594	81	34	margin	margin	NOUN
ijtc-594	81	35	on	on	ADP
ijtc-594	81	36	share	share	NOUN
ijtc-594	81	37	prices	price	NOUN
ijtc-594	81	38	the	the	DET
ijtc-594	81	39	net	net	ADJ
ijtc-594	81	40	profit	profit	NOUN
ijtc-594	81	41	to	to	ADP
ijtc-594	81	42	sales	sale	NOUN
ijtc-594	81	43	ratio	ratio	NOUN
ijtc-594	81	44	is	be	AUX
ijtc-594	81	45	known	know	VERB
ijtc-594	81	46	as	as	ADP
ijtc-594	81	47	net	net	ADJ
ijtc-594	81	48	profit	profit	NOUN
ijtc-594	81	49	margin	margin	NOUN
ijtc-594	81	50	(	(	PUNCT
ijtc-594	81	51	npm	npm	PROPN
ijtc-594	81	52	)	)	PUNCT
ijtc-594	81	53	.	.	PUNCT
ijtc-594	82	1	the	the	DET
ijtc-594	82	2	more	more	ADV
ijtc-594	82	3	profitable	profitable	ADJ
ijtc-594	82	4	the	the	DET
ijtc-594	82	5	business	business	NOUN
ijtc-594	82	6	is	be	AUX
ijtc-594	82	7	performing	perform	VERB
ijtc-594	82	8	,	,	PUNCT
ijtc-594	82	9	the	the	DET
ijtc-594	82	10	more	more	ADV
ijtc-594	82	11	confident	confident	ADJ
ijtc-594	82	12	investors	investor	NOUN
ijtc-594	82	13	are	be	AUX
ijtc-594	82	14	in	in	ADP
ijtc-594	82	15	investing	invest	VERB
ijtc-594	82	16	their	their	PRON
ijtc-594	82	17	money	money	NOUN
ijtc-594	82	18	in	in	ADP
ijtc-594	82	19	the	the	DET
ijtc-594	82	20	business	business	NOUN
ijtc-594	82	21	.	.	PUNCT
ijtc-594	83	1	sales	sale	NOUN
ijtc-594	83	2	reflect	reflect	VERB
ijtc-594	83	3	the	the	DET
ijtc-594	83	4	company	company	NOUN
ijtc-594	83	5	's	's	PART
ijtc-594	83	6	pricing	pricing	NOUN
ijtc-594	83	7	strategy	strategy	NOUN
ijtc-594	83	8	and	and	CCONJ
ijtc-594	83	9	capacity	capacity	NOUN
ijtc-594	83	10	to	to	PART
ijtc-594	83	11	manage	manage	VERB
ijtc-594	83	12	operating	operating	NOUN
ijtc-594	83	13	costs	cost	NOUN
ijtc-594	83	14	,	,	PUNCT
ijtc-594	83	15	making	make	VERB
ijtc-594	83	16	this	this	DET
ijtc-594	83	17	ratio	ratio	NOUN
ijtc-594	83	18	crucial	crucial	ADJ
ijtc-594	83	19	for	for	ADP
ijtc-594	83	20	operational	operational	ADJ
ijtc-594	83	21	management	management	NOUN
ijtc-594	83	22	.	.	PUNCT
ijtc-594	84	1	by	by	ADP
ijtc-594	84	2	comparing	compare	VERB
ijtc-594	84	3	net	net	ADJ
ijtc-594	84	4	income	income	NOUN
ijtc-594	84	5	with	with	ADP
ijtc-594	84	6	the	the	DET
ijtc-594	84	7	number	number	NOUN
ijtc-594	84	8	of	of	ADP
ijtc-594	84	9	sales	sale	NOUN
ijtc-594	84	10	,	,	PUNCT
ijtc-594	84	11	investors	investor	NOUN
ijtc-594	84	12	can	can	AUX
ijtc-594	84	13	analyze	analyze	VERB
ijtc-594	84	14	the	the	DET
ijtc-594	84	15	percentage	percentage	NOUN
ijtc-594	84	16	of	of	ADP
ijtc-594	84	17	income	income	NOUN
ijtc-594	84	18	used	use	VERB
ijtc-594	84	19	to	to	PART
ijtc-594	84	20	pay	pay	VERB
ijtc-594	84	21	operational	operational	ADJ
ijtc-594	84	22	and	and	CCONJ
ijtc-594	84	23	non	non	ADJ
ijtc-594	84	24	-	-	ADJ
ijtc-594	84	25	operational	operational	ADJ
ijtc-594	84	26	costs	cost	NOUN
ijtc-594	84	27	and	and	CCONJ
ijtc-594	84	28	the	the	DET
ijtc-594	84	29	percentage	percentage	NOUN
ijtc-594	84	30	of	of	ADP
ijtc-594	84	31	dividend	dividend	NOUN
ijtc-594	84	32	payments	payment	NOUN
ijtc-594	84	33	to	to	ADP
ijtc-594	84	34	shareholders	shareholder	NOUN
ijtc-594	84	35	or	or	CCONJ
ijtc-594	84	36	reinvest	reinvest	VERB
ijtc-594	84	37	in	in	ADP
ijtc-594	84	38	the	the	DET
ijtc-594	84	39	company	company	NOUN
ijtc-594	84	40	(	(	PUNCT
ijtc-594	84	41	amalya	amalya	PROPN
ijtc-594	84	42	,	,	PUNCT
ijtc-594	84	43	2018	2018	NUM
ijtc-594	84	44	)	)	PUNCT
ijtc-594	84	45	.	.	PUNCT
ijtc-594	85	1	this	this	PRON
ijtc-594	85	2	is	be	AUX
ijtc-594	85	3	in	in	ADP
ijtc-594	85	4	line	line	NOUN
ijtc-594	85	5	with	with	ADP
ijtc-594	85	6	(	(	PUNCT
ijtc-594	85	7	hadiyanti	hadiyanti	PROPN
ijtc-594	85	8	&	&	CCONJ
ijtc-594	85	9	saputra	saputra	PROPN
ijtc-594	85	10	,	,	PUNCT
ijtc-594	85	11	2020	2020	NUM
ijtc-594	85	12	)	)	PUNCT
ijtc-594	85	13	statement	statement	NOUN
ijtc-594	85	14	,	,	PUNCT
ijtc-594	85	15	which	which	PRON
ijtc-594	85	16	found	find	VERB
ijtc-594	85	17	that	that	SCONJ
ijtc-594	85	18	an	an	DET
ijtc-594	85	19	increase	increase	NOUN
ijtc-594	85	20	in	in	ADP
ijtc-594	85	21	npm	npm	PROPN
ijtc-594	85	22	significantly	significantly	ADV
ijtc-594	85	23	impacts	impact	VERB
ijtc-594	85	24	increasing	increase	VERB
ijtc-594	85	25	share	share	NOUN
ijtc-594	85	26	prices	price	NOUN
ijtc-594	85	27	.	.	PUNCT
ijtc-594	86	1	therefore	therefore	ADV
ijtc-594	86	2	,	,	PUNCT
ijtc-594	86	3	the	the	DET
ijtc-594	86	4	hypothesis	hypothesis	NOUN
ijtc-594	86	5	is	be	AUX
ijtc-594	86	6	formulated	formulate	VERB
ijtc-594	86	7	as	as	SCONJ
ijtc-594	86	8	follows	follow	VERB
ijtc-594	86	9	:	:	PUNCT
ijtc-594	86	10	h3	h3	NOUN
ijtc-594	86	11	:	:	PUNCT
ijtc-594	86	12	net	net	ADJ
ijtc-594	86	13	profit	profit	NOUN
ijtc-594	86	14	margin	margin	NOUN
ijtc-594	86	15	has	have	VERB
ijtc-594	86	16	a	a	DET
ijtc-594	86	17	significant	significant	ADJ
ijtc-594	86	18	effect	effect	NOUN
ijtc-594	86	19	on	on	ADP
ijtc-594	86	20	the	the	DET
ijtc-594	86	21	stock	stock	NOUN
ijtc-594	86	22	price	price	NOUN
ijtc-594	86	23	of	of	ADP
ijtc-594	86	24	food	food	NOUN
ijtc-594	86	25	and	and	CCONJ
ijtc-594	86	26	beverage	beverage	NOUN
ijtc-594	86	27	companies	company	NOUN
ijtc-594	86	28	the	the	DET
ijtc-594	86	29	effect	effect	NOUN
ijtc-594	86	30	of	of	ADP
ijtc-594	86	31	company	company	NOUN
ijtc-594	86	32	size	size	NOUN
ijtc-594	86	33	on	on	ADP
ijtc-594	86	34	share	share	NOUN
ijtc-594	86	35	prices	price	NOUN
ijtc-594	86	36	a	a	DET
ijtc-594	86	37	company	company	NOUN
ijtc-594	86	38	's	's	PART
ijtc-594	86	39	earnings	earning	NOUN
ijtc-594	86	40	depend	depend	VERB
ijtc-594	86	41	on	on	ADP
ijtc-594	86	42	size	size	NOUN
ijtc-594	86	43	(	(	PUNCT
ijtc-594	86	44	akram	akram	PROPN
ijtc-594	86	45	et	et	PROPN
ijtc-594	86	46	al	al	PROPN
ijtc-594	86	47	.	.	PROPN
ijtc-594	86	48	,	,	PUNCT
ijtc-594	86	49	2021	2021	NUM
ijtc-594	86	50	)	)	PUNCT
ijtc-594	86	51	.	.	PUNCT
ijtc-594	87	1	if	if	SCONJ
ijtc-594	87	2	the	the	DET
ijtc-594	87	3	business	business	NOUN
ijtc-594	87	4	is	be	AUX
ijtc-594	87	5	large	large	ADJ
ijtc-594	87	6	-	-	PUNCT
ijtc-594	87	7	scale	scale	NOUN
ijtc-594	87	8	,	,	PUNCT
ijtc-594	87	9	it	it	PRON
ijtc-594	87	10	can	can	AUX
ijtc-594	87	11	produce	produce	VERB
ijtc-594	87	12	big	big	ADJ
ijtc-594	87	13	profits	profit	NOUN
ijtc-594	87	14	and	and	CCONJ
ijtc-594	87	15	give	give	VERB
ijtc-594	87	16	stockholders	stockholder	NOUN
ijtc-594	87	17	significant	significant	ADJ
ijtc-594	87	18	returns	return	NOUN
ijtc-594	87	19	(	(	PUNCT
ijtc-594	87	20	selfiani	selfiani	NOUN
ijtc-594	87	21	&	&	CCONJ
ijtc-594	87	22	yunita	yunita	PROPN
ijtc-594	87	23	,	,	PUNCT
ijtc-594	87	24	2021	2021	NUM
ijtc-594	87	25	)	)	PUNCT
ijtc-594	87	26	.	.	PUNCT
ijtc-594	88	1	furthermore	furthermore	ADV
ijtc-594	88	2	,	,	PUNCT
ijtc-594	88	3	compared	compare	VERB
ijtc-594	88	4	to	to	ADP
ijtc-594	88	5	businesses	business	NOUN
ijtc-594	88	6	with	with	ADP
ijtc-594	88	7	mostly	mostly	ADV
ijtc-594	88	8	small	small	ADJ
ijtc-594	88	9	-	-	PUNCT
ijtc-594	88	10	scale	scale	NOUN
ijtc-594	88	11	assets	asset	NOUN
ijtc-594	88	12	,	,	PUNCT
ijtc-594	88	13	large	large	ADJ
ijtc-594	88	14	businesses	business	NOUN
ijtc-594	88	15	have	have	VERB
ijtc-594	88	16	more	more	ADV
ijtc-594	88	17	excellent	excellent	ADJ
ijtc-594	88	18	prospects	prospect	NOUN
ijtc-594	88	19	for	for	ADP
ijtc-594	88	20	a	a	DET
ijtc-594	88	21	reasonably	reasonably	ADV
ijtc-594	88	22	long	long	ADJ
ijtc-594	88	23	time	time	NOUN
ijtc-594	88	24	,	,	PUNCT
ijtc-594	88	25	are	be	AUX
ijtc-594	88	26	more	more	ADV
ijtc-594	88	27	stable	stable	ADJ
ijtc-594	88	28	,	,	PUNCT
ijtc-594	88	29	and	and	CCONJ
ijtc-594	88	30	are	be	AUX
ijtc-594	88	31	better	well	ADV
ijtc-594	88	32	able	able	ADJ
ijtc-594	88	33	to	to	PART
ijtc-594	88	34	turn	turn	VERB
ijtc-594	88	35	a	a	DET
ijtc-594	88	36	profit	profit	NOUN
ijtc-594	88	37	.	.	PUNCT
ijtc-594	89	1	this	this	DET
ijtc-594	89	2	viewpoint	viewpoint	NOUN
ijtc-594	89	3	may	may	AUX
ijtc-594	89	4	attract	attract	VERB
ijtc-594	89	5	investors	investor	NOUN
ijtc-594	89	6	and	and	CCONJ
ijtc-594	89	7	provide	provide	VERB
ijtc-594	89	8	the	the	DET
ijtc-594	89	9	impression	impression	NOUN
ijtc-594	89	10	that	that	SCONJ
ijtc-594	89	11	small	small	ADJ
ijtc-594	89	12	businesses	business	NOUN
ijtc-594	89	13	face	face	VERB
ijtc-594	89	14	greater	great	ADJ
ijtc-594	89	15	investment	investment	NOUN
ijtc-594	89	16	return	return	NOUN
ijtc-594	89	17	risk	risk	NOUN
ijtc-594	89	18	than	than	ADP
ijtc-594	89	19	large	large	ADJ
ijtc-594	89	20	ones	one	NOUN
ijtc-594	89	21	.	.	PUNCT
ijtc-594	90	1	the	the	DET
ijtc-594	90	2	company	company	NOUN
ijtc-594	90	3	's	's	PART
ijtc-594	90	4	share	share	NOUN
ijtc-594	90	5	price	price	NOUN
ijtc-594	90	6	will	will	AUX
ijtc-594	90	7	rise	rise	VERB
ijtc-594	90	8	as	as	SCONJ
ijtc-594	90	9	more	more	ADJ
ijtc-594	90	10	investors	investor	NOUN
ijtc-594	90	11	choose	choose	VERB
ijtc-594	90	12	equities	equity	NOUN
ijtc-594	90	13	from	from	ADP
ijtc-594	90	14	huge	huge	ADJ
ijtc-594	90	15	companies	company	NOUN
ijtc-594	90	16	(	(	PUNCT
ijtc-594	90	17	sobana	sobana	PROPN
ijtc-594	90	18	,	,	PUNCT
ijtc-594	90	19	2021	2021	NUM
ijtc-594	90	20	)	)	PUNCT
ijtc-594	90	21	.	.	PUNCT
ijtc-594	91	1	this	this	DET
ijtc-594	91	2	description	description	NOUN
ijtc-594	91	3	is	be	AUX
ijtc-594	91	4	used	use	VERB
ijtc-594	91	5	to	to	PART
ijtc-594	91	6	create	create	VERB
ijtc-594	91	7	the	the	DET
ijtc-594	91	8	following	follow	VERB
ijtc-594	91	9	theory	theory	NOUN
ijtc-594	91	10	:	:	PUNCT
ijtc-594	91	11	h4	h4	NOUN
ijtc-594	91	12	:	:	PUNCT
ijtc-594	91	13	company	company	NOUN
ijtc-594	91	14	size	size	NOUN
ijtc-594	91	15	has	have	VERB
ijtc-594	91	16	a	a	DET
ijtc-594	91	17	significant	significant	ADJ
ijtc-594	91	18	effect	effect	NOUN
ijtc-594	91	19	on	on	ADP
ijtc-594	91	20	the	the	DET
ijtc-594	91	21	stock	stock	NOUN
ijtc-594	91	22	price	price	NOUN
ijtc-594	91	23	of	of	ADP
ijtc-594	91	24	food	food	NOUN
ijtc-594	91	25	and	and	CCONJ
ijtc-594	91	26	beverage	beverage	NOUN
ijtc-594	91	27	companies	company	NOUN
ijtc-594	91	28	moderating	moderate	VERB
ijtc-594	91	29	effect	effect	NOUN
ijtc-594	91	30	of	of	ADP
ijtc-594	91	31	firm	firm	ADJ
ijtc-594	91	32	size	size	NOUN
ijtc-594	91	33	on	on	ADP
ijtc-594	91	34	the	the	DET
ijtc-594	91	35	effect	effect	NOUN
ijtc-594	91	36	of	of	ADP
ijtc-594	91	37	profitability	profitability	NOUN
ijtc-594	91	38	on	on	ADP
ijtc-594	91	39	share	share	NOUN
ijtc-594	91	40	prices	price	NOUN
ijtc-594	91	41	as	as	SCONJ
ijtc-594	91	42	explained	explain	VERB
ijtc-594	91	43	earlier	early	ADV
ijtc-594	91	44	,	,	PUNCT
ijtc-594	91	45	the	the	DET
ijtc-594	91	46	company	company	NOUN
ijtc-594	91	47	's	's	PART
ijtc-594	91	48	size	size	NOUN
ijtc-594	91	49	affects	affect	VERB
ijtc-594	91	50	investors	investor	NOUN
ijtc-594	91	51	'	'	PART
ijtc-594	91	52	perspectives	perspective	NOUN
ijtc-594	91	53	on	on	ADP
ijtc-594	91	54	investing	invest	VERB
ijtc-594	91	55	.	.	PUNCT
ijtc-594	92	1	this	this	PRON
ijtc-594	92	2	can	can	AUX
ijtc-594	92	3	be	be	AUX
ijtc-594	92	4	seen	see	VERB
ijtc-594	92	5	from	from	ADP
ijtc-594	92	6	the	the	DET
ijtc-594	92	7	risk	risk	NOUN
ijtc-594	92	8	assessment	assessment	NOUN
ijtc-594	92	9	,	,	PUNCT
ijtc-594	92	10	the	the	DET
ijtc-594	92	11	fulfillment	fulfillment	NOUN
ijtc-594	92	12	of	of	ADP
ijtc-594	92	13	resources	resource	NOUN
ijtc-594	92	14	to	to	PART
ijtc-594	92	15	generate	generate	VERB
ijtc-594	92	16	profits	profit	NOUN
ijtc-594	92	17	,	,	PUNCT
ijtc-594	92	18	and	and	CCONJ
ijtc-594	92	19	the	the	DET
ijtc-594	92	20	sustainability	sustainability	NOUN
ijtc-594	92	21	of	of	ADP
ijtc-594	92	22	the	the	DET
ijtc-594	92	23	company	company	NOUN
ijtc-594	92	24	.	.	PUNCT
ijtc-594	93	1	therefore	therefore	ADV
ijtc-594	93	2	,	,	PUNCT
ijtc-594	93	3	the	the	DET
ijtc-594	93	4	company	company	NOUN
ijtc-594	93	5	's	's	PART
ijtc-594	93	6	large	large	ADJ
ijtc-594	93	7	size	size	NOUN
ijtc-594	93	8	will	will	AUX
ijtc-594	93	9	obscure	obscure	VERB
ijtc-594	93	10	investors	investor	NOUN
ijtc-594	93	11	'	'	PART
ijtc-594	93	12	assessment	assessment	NOUN
ijtc-594	93	13	of	of	ADP
ijtc-594	93	14	the	the	DET
ijtc-594	93	15	company	company	NOUN
ijtc-594	93	16	's	's	PART
ijtc-594	93	17	profitability	profitability	NOUN
ijtc-594	93	18	performance	performance	NOUN
ijtc-594	93	19	,	,	PUNCT
ijtc-594	93	20	where	where	SCONJ
ijtc-594	93	21	large	large	ADJ
ijtc-594	93	22	companies	company	NOUN
ijtc-594	93	23	will	will	AUX
ijtc-594	93	24	be	be	AUX
ijtc-594	93	25	able	able	ADJ
ijtc-594	93	26	to	to	PART
ijtc-594	93	27	survive	survive	VERB
ijtc-594	93	28	and	and	CCONJ
ijtc-594	93	29	have	have	VERB
ijtc-594	93	30	more	more	ADV
ijtc-594	93	31	substantial	substantial	ADJ
ijtc-594	93	32	stability	stability	NOUN
ijtc-594	93	33	than	than	ADP
ijtc-594	93	34	small	small	ADJ
ijtc-594	93	35	companies	company	NOUN
ijtc-594	93	36	in	in	ADP
ijtc-594	93	37	the	the	DET
ijtc-594	93	38	future	future	NOUN
ijtc-594	93	39	.	.	PUNCT
ijtc-594	94	1	several	several	ADJ
ijtc-594	94	2	previous	previous	ADJ
ijtc-594	94	3	studies	study	NOUN
ijtc-594	94	4	stated	state	VERB
ijtc-594	94	5	that	that	SCONJ
ijtc-594	94	6	the	the	PRON
ijtc-594	94	7	larger	large	ADJ
ijtc-594	94	8	the	the	DET
ijtc-594	94	9	size	size	NOUN
ijtc-594	94	10	of	of	ADP
ijtc-594	94	11	the	the	DET
ijtc-594	94	12	company	company	NOUN
ijtc-594	94	13	,	,	PUNCT
ijtc-594	94	14	the	the	PRON
ijtc-594	94	15	higher	high	ADJ
ijtc-594	94	16	the	the	DET
ijtc-594	94	17	stock	stock	NOUN
ijtc-594	94	18	price	price	NOUN
ijtc-594	94	19	of	of	ADP
ijtc-594	94	20	(	(	PUNCT
ijtc-594	94	21	sitorus	sitorus	NOUN
ijtc-594	94	22	et	et	PROPN
ijtc-594	94	23	al	al	PROPN
ijtc-594	94	24	.	.	PROPN
ijtc-594	94	25	,	,	PUNCT
ijtc-594	94	26	2021	2021	NUM
ijtc-594	94	27	)	)	PUNCT
ijtc-594	94	28	.	.	PUNCT
ijtc-594	95	1	this	this	DET
ijtc-594	95	2	justification	justification	NOUN
ijtc-594	95	3	leads	lead	VERB
ijtc-594	95	4	to	to	ADP
ijtc-594	95	5	the	the	DET
ijtc-594	95	6	following	following	ADJ
ijtc-594	95	7	theory	theory	NOUN
ijtc-594	95	8	being	be	AUX
ijtc-594	95	9	put	put	VERB
ijtc-594	95	10	forth	forth	ADV
ijtc-594	95	11	:	:	PUNCT
ijtc-594	95	12	h5	h5	PROPN
ijtc-594	95	13	:	:	PUNCT
ijtc-594	95	14	company	company	NOUN
ijtc-594	95	15	size	size	NOUN
ijtc-594	95	16	can	can	AUX
ijtc-594	95	17	moderate	moderate	VERB
ijtc-594	95	18	the	the	DET
ijtc-594	95	19	relationship	relationship	NOUN
ijtc-594	95	20	between	between	ADP
ijtc-594	95	21	gpm	gpm	NOUN
ijtc-594	95	22	and	and	CCONJ
ijtc-594	95	23	share	share	NOUN
ijtc-594	95	24	prices	price	NOUN
ijtc-594	95	25	of	of	ADP
ijtc-594	95	26	food	food	NOUN
ijtc-594	95	27	and	and	CCONJ
ijtc-594	95	28	beverage	beverage	NOUN
ijtc-594	95	29	companies	company	NOUN
ijtc-594	95	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-594	95	31	the	the	DET
ijtc-594	95	32	role	role	NOUN
ijtc-594	95	33	of	of	ADP
ijtc-594	95	34	firm	firm	ADJ
ijtc-594	95	35	size	size	NOUN
ijtc-594	95	36	in	in	ADP
ijtc-594	95	37	moderating	moderate	VERB
ijtc-594	95	38	the	the	DET
ijtc-594	95	39	relationship	relationship	NOUN
ijtc-594	95	40	between	between	ADP
ijtc-594	95	41	profitability	profitability	NOUN
ijtc-594	95	42	and	and	CCONJ
ijtc-594	95	43	share	share	NOUN
ijtc-594	95	44	prices	price	NOUN
ijtc-594	95	45	of	of	ADP
ijtc-594	95	46	food	food	NOUN
ijtc-594	95	47	and	and	CCONJ
ijtc-594	95	48	beverage	beverage	NOUN
ijtc-594	95	49	companies	company	NOUN
ijtc-594	95	50	akbar	akbar	VERB
ijtc-594	95	51	5	5	NUM
ijtc-594	95	52	|	|	ADV
ijtc-594	95	53	ilomata	ilomata	PROPN
ijtc-594	95	54	international	international	ADJ
ijtc-594	95	55	journal	journal	NOUN
ijtc-594	95	56	of	of	ADP
ijtc-594	95	57	tax	tax	PROPN
ijtc-594	95	58	&	&	CCONJ
ijtc-594	95	59	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	95	60	h6	h6	PROPN
ijtc-594	95	61	:	:	PUNCT
ijtc-594	95	62	company	company	NOUN
ijtc-594	95	63	size	size	NOUN
ijtc-594	95	64	can	can	AUX
ijtc-594	95	65	moderate	moderate	VERB
ijtc-594	95	66	the	the	DET
ijtc-594	95	67	relationship	relationship	NOUN
ijtc-594	95	68	between	between	ADP
ijtc-594	95	69	opm	opm	PROPN
ijtc-594	95	70	and	and	CCONJ
ijtc-594	95	71	share	share	NOUN
ijtc-594	95	72	prices	price	NOUN
ijtc-594	95	73	of	of	ADP
ijtc-594	95	74	food	food	NOUN
ijtc-594	95	75	and	and	CCONJ
ijtc-594	95	76	beverage	beverage	NOUN
ijtc-594	95	77	companies	company	NOUN
ijtc-594	95	78	h7	h7	X
ijtc-594	95	79	:	:	PUNCT
ijtc-594	95	80	company	company	NOUN
ijtc-594	95	81	size	size	NOUN
ijtc-594	95	82	can	can	AUX
ijtc-594	95	83	moderate	moderate	VERB
ijtc-594	95	84	the	the	DET
ijtc-594	95	85	relationship	relationship	NOUN
ijtc-594	95	86	between	between	ADP
ijtc-594	95	87	npm	npm	PROPN
ijtc-594	95	88	and	and	CCONJ
ijtc-594	95	89	share	share	NOUN
ijtc-594	95	90	prices	price	NOUN
ijtc-594	95	91	of	of	ADP
ijtc-594	95	92	food	food	NOUN
ijtc-594	95	93	and	and	CCONJ
ijtc-594	95	94	beverage	beverage	NOUN
ijtc-594	95	95	companies	company	NOUN
ijtc-594	95	96	method	method	VERB
ijtc-594	95	97	research	research	NOUN
ijtc-594	95	98	design	design	NOUN
ijtc-594	95	99	associative	associative	ADJ
ijtc-594	95	100	research	research	NOUN
ijtc-594	95	101	will	will	AUX
ijtc-594	95	102	be	be	AUX
ijtc-594	95	103	the	the	DET
ijtc-594	95	104	method	method	NOUN
ijtc-594	95	105	used	use	VERB
ijtc-594	95	106	in	in	ADP
ijtc-594	95	107	this	this	DET
ijtc-594	95	108	investigation	investigation	NOUN
ijtc-594	95	109	.	.	PUNCT
ijtc-594	96	1	according	accord	VERB
ijtc-594	96	2	to	to	ADP
ijtc-594	96	3	(	(	PUNCT
ijtc-594	96	4	sugiyono	sugiyono	X
ijtc-594	96	5	,	,	PUNCT
ijtc-594	96	6	2017	2017	NUM
ijtc-594	96	7	)	)	PUNCT
ijtc-594	96	8	,	,	PUNCT
ijtc-594	96	9	associative	associative	ADJ
ijtc-594	96	10	research	research	NOUN
ijtc-594	96	11	tries	try	VERB
ijtc-594	96	12	to	to	PART
ijtc-594	96	13	ascertain	ascertain	VERB
ijtc-594	96	14	the	the	DET
ijtc-594	96	15	influence	influence	NOUN
ijtc-594	96	16	or	or	CCONJ
ijtc-594	96	17	relationship	relationship	NOUN
ijtc-594	96	18	between	between	ADP
ijtc-594	96	19	two	two	NUM
ijtc-594	96	20	or	or	CCONJ
ijtc-594	96	21	more	more	ADJ
ijtc-594	96	22	factors	factor	NOUN
ijtc-594	96	23	.	.	PUNCT
ijtc-594	97	1	this	this	DET
ijtc-594	97	2	study	study	NOUN
ijtc-594	97	3	will	will	AUX
ijtc-594	97	4	be	be	AUX
ijtc-594	97	5	able	able	ADJ
ijtc-594	97	6	to	to	PART
ijtc-594	97	7	develop	develop	VERB
ijtc-594	97	8	a	a	DET
ijtc-594	97	9	hypothesis	hypothesis	NOUN
ijtc-594	97	10	that	that	PRON
ijtc-594	97	11	aids	aid	VERB
ijtc-594	97	12	in	in	ADP
ijtc-594	97	13	symptom	symptom	NOUN
ijtc-594	97	14	explanation	explanation	NOUN
ijtc-594	97	15	,	,	PUNCT
ijtc-594	97	16	prediction	prediction	NOUN
ijtc-594	97	17	,	,	PUNCT
ijtc-594	97	18	and	and	CCONJ
ijtc-594	97	19	management	management	NOUN
ijtc-594	97	20	.	.	PUNCT
ijtc-594	98	1	three	three	NUM
ijtc-594	98	2	types	type	NOUN
ijtc-594	98	3	of	of	ADP
ijtc-594	98	4	relationships	relationship	NOUN
ijtc-594	98	5	exist	exist	VERB
ijtc-594	98	6	in	in	ADP
ijtc-594	98	7	associative	associative	ADJ
ijtc-594	98	8	research	research	NOUN
ijtc-594	98	9	:	:	PUNCT
ijtc-594	98	10	symmetrical	symmetrical	ADJ
ijtc-594	98	11	,	,	PUNCT
ijtc-594	98	12	causal	causal	NOUN
ijtc-594	98	13	,	,	PUNCT
ijtc-594	98	14	and	and	CCONJ
ijtc-594	98	15	interactive	interactive	ADJ
ijtc-594	98	16	/	/	SYM
ijtc-594	98	17	reciprocal	reciprocal	ADJ
ijtc-594	98	18	.	.	PUNCT
ijtc-594	99	1	profitability	profitability	NOUN
ijtc-594	99	2	's	's	PART
ijtc-594	99	3	impact	impact	NOUN
ijtc-594	99	4	on	on	ADP
ijtc-594	99	5	share	share	NOUN
ijtc-594	99	6	prices	price	NOUN
ijtc-594	99	7	is	be	AUX
ijtc-594	99	8	examined	examine	VERB
ijtc-594	99	9	in	in	ADP
ijtc-594	99	10	this	this	DET
ijtc-594	99	11	study	study	NOUN
ijtc-594	99	12	using	use	VERB
ijtc-594	99	13	an	an	DET
ijtc-594	99	14	associative	associative	ADJ
ijtc-594	99	15	causal	causal	NOUN
ijtc-594	99	16	link	link	NOUN
ijtc-594	99	17	with	with	ADP
ijtc-594	99	18	business	business	NOUN
ijtc-594	99	19	size	size	NOUN
ijtc-594	99	20	acting	act	VERB
ijtc-594	99	21	as	as	ADP
ijtc-594	99	22	a	a	DET
ijtc-594	99	23	moderating	moderate	VERB
ijtc-594	99	24	factor	factor	NOUN
ijtc-594	99	25	.	.	PUNCT
ijtc-594	100	1	the	the	DET
ijtc-594	100	2	results	result	NOUN
ijtc-594	100	3	of	of	ADP
ijtc-594	100	4	descriptive	descriptive	ADJ
ijtc-594	100	5	statistics	statistic	NOUN
ijtc-594	100	6	will	will	AUX
ijtc-594	100	7	be	be	AUX
ijtc-594	100	8	coupled	couple	VERB
ijtc-594	100	9	with	with	ADP
ijtc-594	100	10	those	those	PRON
ijtc-594	100	11	of	of	ADP
ijtc-594	100	12	inferential	inferential	ADJ
ijtc-594	100	13	statistics	statistic	NOUN
ijtc-594	100	14	for	for	ADP
ijtc-594	100	15	analysis	analysis	NOUN
ijtc-594	100	16	.	.	PUNCT
ijtc-594	101	1	the	the	DET
ijtc-594	101	2	latter	latter	ADJ
ijtc-594	101	3	will	will	AUX
ijtc-594	101	4	be	be	AUX
ijtc-594	101	5	utilized	utilize	VERB
ijtc-594	101	6	to	to	PART
ijtc-594	101	7	gain	gain	VERB
ijtc-594	101	8	a	a	DET
ijtc-594	101	9	general	general	ADJ
ijtc-594	101	10	understanding	understanding	NOUN
ijtc-594	101	11	of	of	ADP
ijtc-594	101	12	the	the	DET
ijtc-594	101	13	data	datum	NOUN
ijtc-594	101	14	under	under	ADP
ijtc-594	101	15	study	study	NOUN
ijtc-594	101	16	.	.	PUNCT
ijtc-594	102	1	researchers	researcher	NOUN
ijtc-594	102	2	used	use	VERB
ijtc-594	102	3	amos	amos	PROPN
ijtc-594	102	4	24	24	NUM
ijtc-594	102	5	software	software	NOUN
ijtc-594	102	6	to	to	PART
ijtc-594	102	7	prove	prove	VERB
ijtc-594	102	8	the	the	DET
ijtc-594	102	9	associative	associative	ADJ
ijtc-594	102	10	relationship	relationship	NOUN
ijtc-594	102	11	between	between	ADP
ijtc-594	102	12	variables	variable	NOUN
ijtc-594	102	13	.	.	PUNCT
ijtc-594	103	1	this	this	DET
ijtc-594	103	2	study	study	NOUN
ijtc-594	103	3	analyzes	analyze	VERB
ijtc-594	103	4	the	the	DET
ijtc-594	103	5	manifest	manif	ADJ
ijtc-594	103	6	variable	variable	NOUN
ijtc-594	103	7	to	to	PART
ijtc-594	103	8	determine	determine	VERB
ijtc-594	103	9	the	the	DET
ijtc-594	103	10	relationship	relationship	NOUN
ijtc-594	103	11	between	between	ADP
ijtc-594	103	12	variables	variable	NOUN
ijtc-594	103	13	.	.	PUNCT
ijtc-594	104	1	the	the	DET
ijtc-594	104	2	steps	step	NOUN
ijtc-594	104	3	taken	take	VERB
ijtc-594	104	4	in	in	ADP
ijtc-594	104	5	analyzing	analyze	VERB
ijtc-594	104	6	manifest	manifest	ADJ
ijtc-594	104	7	variables	variable	NOUN
ijtc-594	104	8	using	use	VERB
ijtc-594	104	9	amos	amos	PROPN
ijtc-594	104	10	software	software	PROPN
ijtc-594	104	11	begin	begin	VERB
ijtc-594	104	12	with	with	ADP
ijtc-594	104	13	creating	create	VERB
ijtc-594	104	14	a	a	DET
ijtc-594	104	15	research	research	NOUN
ijtc-594	104	16	model	model	NOUN
ijtc-594	104	17	using	use	VERB
ijtc-594	104	18	path	path	NOUN
ijtc-594	104	19	analysis	analysis	NOUN
ijtc-594	104	20	,	,	PUNCT
ijtc-594	104	21	conducting	conduct	VERB
ijtc-594	104	22	feasibility	feasibility	NOUN
ijtc-594	104	23	testing	testing	NOUN
ijtc-594	104	24	by	by	ADP
ijtc-594	104	25	looking	look	VERB
ijtc-594	104	26	at	at	ADP
ijtc-594	104	27	the	the	DET
ijtc-594	104	28	degree	degree	NOUN
ijtc-594	104	29	of	of	ADP
ijtc-594	104	30	freedom	freedom	NOUN
ijtc-594	104	31	value	value	NOUN
ijtc-594	104	32	,	,	PUNCT
ijtc-594	104	33	and	and	CCONJ
ijtc-594	104	34	assessing	assess	VERB
ijtc-594	104	35	normality	normality	NOUN
ijtc-594	104	36	and	and	CCONJ
ijtc-594	104	37	mahalanobis	mahalanobis	ADJ
ijtc-594	104	38	distance	distance	NOUN
ijtc-594	104	39	(	(	PUNCT
ijtc-594	104	40	ghozali	ghozali	ADJ
ijtc-594	104	41	,	,	PUNCT
ijtc-594	104	42	2014	2014	NUM
ijtc-594	104	43	)	)	PUNCT
ijtc-594	104	44	.	.	PUNCT
ijtc-594	105	1	the	the	DET
ijtc-594	105	2	rule	rule	NOUN
ijtc-594	105	3	of	of	ADP
ijtc-594	105	4	thumb	thumb	NOUN
ijtc-594	105	5	for	for	ADP
ijtc-594	105	6	the	the	DET
ijtc-594	105	7	degree	degree	NOUN
ijtc-594	105	8	of	of	ADP
ijtc-594	105	9	freedom	freedom	NOUN
ijtc-594	105	10	must	must	AUX
ijtc-594	105	11	be	be	AUX
ijtc-594	105	12	more	more	ADJ
ijtc-594	105	13	than	than	ADP
ijtc-594	105	14	1	1	NUM
ijtc-594	105	15	.	.	PUNCT
ijtc-594	106	1	if	if	SCONJ
ijtc-594	106	2	the	the	DET
ijtc-594	106	3	value	value	NOUN
ijtc-594	106	4	of	of	ADP
ijtc-594	106	5	the	the	DET
ijtc-594	106	6	degree	degree	NOUN
ijtc-594	106	7	of	of	ADP
ijtc-594	106	8	freedom	freedom	NOUN
ijtc-594	106	9	is	be	AUX
ijtc-594	106	10	not	not	PART
ijtc-594	106	11	more	more	ADJ
ijtc-594	106	12	than	than	ADP
ijtc-594	106	13	one	one	NUM
ijtc-594	106	14	,	,	PUNCT
ijtc-594	106	15	then	then	ADV
ijtc-594	106	16	the	the	DET
ijtc-594	106	17	probability	probability	NOUN
ijtc-594	106	18	value	value	NOUN
ijtc-594	106	19	can	can	AUX
ijtc-594	106	20	not	not	PART
ijtc-594	106	21	be	be	AUX
ijtc-594	106	22	calculated	calculate	VERB
ijtc-594	106	23	.	.	PUNCT
ijtc-594	107	1	assessment	assessment	NOUN
ijtc-594	107	2	of	of	ADP
ijtc-594	107	3	normality	normality	NOUN
ijtc-594	107	4	is	be	AUX
ijtc-594	107	5	done	do	VERB
ijtc-594	107	6	by	by	ADP
ijtc-594	107	7	looking	look	VERB
ijtc-594	107	8	at	at	ADP
ijtc-594	107	9	the	the	DET
ijtc-594	107	10	critical	critical	ADJ
ijtc-594	107	11	skewness	skewness	NOUN
ijtc-594	107	12	value	value	NOUN
ijtc-594	107	13	with	with	ADP
ijtc-594	107	14	criteria	criterion	NOUN
ijtc-594	107	15	below	below	ADP
ijtc-594	107	16	2.58	2.58	NUM
ijtc-594	107	17	for	for	ADP
ijtc-594	107	18	each	each	DET
ijtc-594	107	19	variable	variable	NOUN
ijtc-594	107	20	and	and	CCONJ
ijtc-594	107	21	the	the	DET
ijtc-594	107	22	multivariate	multivariate	NOUN
ijtc-594	107	23	kurtosis	kurtosis	NOUN
ijtc-594	107	24	value	value	NOUN
ijtc-594	107	25	below	below	ADP
ijtc-594	107	26	2.58	2.58	NUM
ijtc-594	107	27	for	for	ADP
ijtc-594	107	28	all	all	DET
ijtc-594	107	29	variables	variable	NOUN
ijtc-594	107	30	.	.	PUNCT
ijtc-594	108	1	furthermore	furthermore	ADV
ijtc-594	108	2	,	,	PUNCT
ijtc-594	108	3	the	the	DET
ijtc-594	108	4	mahalanobis	mahalanobis	ADJ
ijtc-594	108	5	distance	distance	NOUN
ijtc-594	108	6	is	be	AUX
ijtc-594	108	7	done	do	VERB
ijtc-594	108	8	by	by	ADP
ijtc-594	108	9	looking	look	VERB
ijtc-594	108	10	at	at	ADP
ijtc-594	108	11	the	the	DET
ijtc-594	108	12	value	value	NOUN
ijtc-594	108	13	of	of	ADP
ijtc-594	108	14	the	the	DET
ijtc-594	108	15	centroid	centroid	NOUN
ijtc-594	108	16	distance	distance	NOUN
ijtc-594	108	17	with	with	ADP
ijtc-594	108	18	the	the	DET
ijtc-594	108	19	requirement	requirement	NOUN
ijtc-594	108	20	that	that	SCONJ
ijtc-594	108	21	the	the	DET
ijtc-594	108	22	values	value	NOUN
ijtc-594	108	23	of	of	ADP
ijtc-594	108	24	p1	p1	PROPN
ijtc-594	108	25	and	and	CCONJ
ijtc-594	108	26	p2	p2	PROPN
ijtc-594	108	27	must	must	AUX
ijtc-594	108	28	be	be	AUX
ijtc-594	108	29	greater	great	ADJ
ijtc-594	108	30	than	than	ADP
ijtc-594	108	31	0.000	0.000	NUM
ijtc-594	108	32	.	.	PUNCT
ijtc-594	109	1	the	the	DET
ijtc-594	109	2	path	path	NOUN
ijtc-594	109	3	analysis	analysis	NOUN
ijtc-594	109	4	is	be	AUX
ijtc-594	109	5	then	then	ADV
ijtc-594	109	6	carried	carry	VERB
ijtc-594	109	7	out	out	ADP
ijtc-594	109	8	in	in	ADP
ijtc-594	109	9	two	two	NUM
ijtc-594	109	10	stages	stage	NOUN
ijtc-594	109	11	.	.	PUNCT
ijtc-594	110	1	the	the	DET
ijtc-594	110	2	first	first	ADJ
ijtc-594	110	3	is	be	AUX
ijtc-594	110	4	done	do	VERB
ijtc-594	110	5	without	without	ADP
ijtc-594	110	6	a	a	DET
ijtc-594	110	7	moderating	moderate	VERB
ijtc-594	110	8	variable	variable	NOUN
ijtc-594	110	9	,	,	PUNCT
ijtc-594	110	10	and	and	CCONJ
ijtc-594	110	11	then	then	ADV
ijtc-594	110	12	it	it	PRON
ijtc-594	110	13	is	be	AUX
ijtc-594	110	14	done	do	VERB
ijtc-594	110	15	using	use	VERB
ijtc-594	110	16	a	a	DET
ijtc-594	110	17	moderating	moderate	VERB
ijtc-594	110	18	variable	variable	NOUN
ijtc-594	110	19	.	.	PUNCT
ijtc-594	111	1	population	population	NOUN
ijtc-594	111	2	and	and	CCONJ
ijtc-594	111	3	sampling	sample	VERB
ijtc-594	111	4	techniques	technique	NOUN
ijtc-594	111	5	all	all	DET
ijtc-594	111	6	manufacturing	manufacture	VERB
ijtc-594	111	7	businesses	business	NOUN
ijtc-594	111	8	in	in	ADP
ijtc-594	111	9	the	the	DET
ijtc-594	111	10	food	food	NOUN
ijtc-594	111	11	and	and	CCONJ
ijtc-594	111	12	beverage	beverage	NOUN
ijtc-594	111	13	industry	industry	NOUN
ijtc-594	111	14	listed	list	VERB
ijtc-594	111	15	on	on	ADP
ijtc-594	111	16	the	the	DET
ijtc-594	111	17	indonesia	indonesia	PROPN
ijtc-594	111	18	stock	stock	PROPN
ijtc-594	111	19	exchange	exchange	PROPN
ijtc-594	111	20	from	from	ADP
ijtc-594	111	21	2016	2016	NUM
ijtc-594	111	22	to	to	ADP
ijtc-594	111	23	2019	2019	NUM
ijtc-594	111	24	made	make	VERB
ijtc-594	111	25	up	up	ADP
ijtc-594	111	26	the	the	DET
ijtc-594	111	27	study	study	NOUN
ijtc-594	111	28	's	's	PART
ijtc-594	111	29	population	population	NOUN
ijtc-594	111	30	.	.	PUNCT
ijtc-594	112	1	purposive	purposive	ADJ
ijtc-594	112	2	sampling	sampling	NOUN
ijtc-594	112	3	was	be	AUX
ijtc-594	112	4	the	the	DET
ijtc-594	112	5	method	method	NOUN
ijtc-594	112	6	of	of	ADP
ijtc-594	112	7	sample	sample	NOUN
ijtc-594	112	8	selection	selection	NOUN
ijtc-594	112	9	employed	employ	VERB
ijtc-594	112	10	in	in	ADP
ijtc-594	112	11	this	this	DET
ijtc-594	112	12	investigation	investigation	NOUN
ijtc-594	112	13	.	.	PUNCT
ijtc-594	113	1	the	the	DET
ijtc-594	113	2	company	company	NOUN
ijtc-594	113	3	's	's	PART
ijtc-594	113	4	lack	lack	NOUN
ijtc-594	113	5	of	of	ADP
ijtc-594	113	6	delisting	delisting	NOUN
ijtc-594	113	7	and	and	CCONJ
ijtc-594	113	8	loss	loss	NOUN
ijtc-594	113	9	over	over	ADP
ijtc-594	113	10	the	the	DET
ijtc-594	113	11	observation	observation	NOUN
ijtc-594	113	12	period	period	NOUN
ijtc-594	113	13	from	from	ADP
ijtc-594	113	14	2016	2016	NUM
ijtc-594	113	15	to	to	ADP
ijtc-594	113	16	2019	2019	NUM
ijtc-594	113	17	was	be	AUX
ijtc-594	113	18	the	the	DET
ijtc-594	113	19	grounds	ground	NOUN
ijtc-594	113	20	for	for	ADP
ijtc-594	113	21	choosing	choose	VERB
ijtc-594	113	22	the	the	DET
ijtc-594	113	23	sample	sample	NOUN
ijtc-594	113	24	using	use	VERB
ijtc-594	113	25	purposive	purposive	ADJ
ijtc-594	113	26	sampling	sampling	NOUN
ijtc-594	113	27	.	.	PUNCT
ijtc-594	114	1	ten	ten	NUM
ijtc-594	114	2	businesses	business	NOUN
ijtc-594	114	3	were	be	AUX
ijtc-594	114	4	chosen	choose	VERB
ijtc-594	114	5	as	as	ADP
ijtc-594	114	6	being	be	AUX
ijtc-594	114	7	observed	observe	VERB
ijtc-594	114	8	over	over	ADP
ijtc-594	114	9	the	the	DET
ijtc-594	114	10	2016–2019	2016–2019	NUM
ijtc-594	114	11	period	period	NOUN
ijtc-594	114	12	based	base	VERB
ijtc-594	114	13	on	on	ADP
ijtc-594	114	14	the	the	DET
ijtc-594	114	15	findings	finding	NOUN
ijtc-594	114	16	of	of	ADP
ijtc-594	114	17	the	the	DET
ijtc-594	114	18	purposive	purposive	ADJ
ijtc-594	114	19	sampling	sampling	NOUN
ijtc-594	114	20	.	.	PUNCT
ijtc-594	115	1	forty	forty	NUM
ijtc-594	115	2	observations	observation	NOUN
ijtc-594	115	3	make	make	VERB
ijtc-594	115	4	up	up	ADP
ijtc-594	115	5	the	the	DET
ijtc-594	115	6	whole	whole	ADJ
ijtc-594	115	7	observed	observed	ADJ
ijtc-594	115	8	data	datum	NOUN
ijtc-594	115	9	.	.	PUNCT
ijtc-594	116	1	the	the	DET
ijtc-594	116	2	total	total	ADJ
ijtc-594	116	3	population	population	NOUN
ijtc-594	116	4	of	of	ADP
ijtc-594	116	5	food	food	NOUN
ijtc-594	116	6	and	and	CCONJ
ijtc-594	116	7	beverage	beverage	NOUN
ijtc-594	116	8	companies	company	NOUN
ijtc-594	116	9	on	on	ADP
ijtc-594	116	10	the	the	DET
ijtc-594	116	11	indonesian	indonesian	ADJ
ijtc-594	116	12	stock	stock	PROPN
ijtc-594	116	13	exchange	exchange	NOUN
ijtc-594	116	14	is	be	AUX
ijtc-594	116	15	26	26	NUM
ijtc-594	116	16	companies	company	NOUN
ijtc-594	116	17	.	.	PUNCT
ijtc-594	117	1	however	however	ADV
ijtc-594	117	2	,	,	PUNCT
ijtc-594	117	3	only	only	ADV
ijtc-594	117	4	10	10	NUM
ijtc-594	117	5	companies	company	NOUN
ijtc-594	117	6	were	be	AUX
ijtc-594	117	7	selected	select	VERB
ijtc-594	117	8	as	as	ADP
ijtc-594	117	9	samples	sample	NOUN
ijtc-594	117	10	in	in	ADP
ijtc-594	117	11	this	this	DET
ijtc-594	117	12	study	study	NOUN
ijtc-594	117	13	.	.	PUNCT
ijtc-594	118	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	118	2	the	the	DET
ijtc-594	118	3	role	role	NOUN
ijtc-594	118	4	of	of	ADP
ijtc-594	118	5	firm	firm	ADJ
ijtc-594	118	6	size	size	NOUN
ijtc-594	118	7	in	in	ADP
ijtc-594	118	8	moderating	moderate	VERB
ijtc-594	118	9	the	the	DET
ijtc-594	118	10	relationship	relationship	NOUN
ijtc-594	118	11	between	between	ADP
ijtc-594	118	12	profitability	profitability	NOUN
ijtc-594	118	13	and	and	CCONJ
ijtc-594	118	14	share	share	NOUN
ijtc-594	118	15	prices	price	NOUN
ijtc-594	118	16	of	of	ADP
ijtc-594	118	17	food	food	NOUN
ijtc-594	118	18	and	and	CCONJ
ijtc-594	118	19	beverage	beverage	NOUN
ijtc-594	118	20	companies	company	NOUN
ijtc-594	118	21	akbar	akbar	VERB
ijtc-594	118	22	6	6	NUM
ijtc-594	118	23	|	|	ADV
ijtc-594	118	24	ilomata	ilomata	PROPN
ijtc-594	118	25	international	international	ADJ
ijtc-594	118	26	journal	journal	NOUN
ijtc-594	118	27	of	of	ADP
ijtc-594	118	28	tax	tax	PROPN
ijtc-594	118	29	&	&	CCONJ
ijtc-594	118	30	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	118	31	data	datum	NOUN
ijtc-594	118	32	types	type	NOUN
ijtc-594	118	33	and	and	CCONJ
ijtc-594	118	34	sources	source	NOUN
ijtc-594	118	35	this	this	DET
ijtc-594	118	36	research	research	NOUN
ijtc-594	118	37	's	's	PART
ijtc-594	118	38	data	datum	NOUN
ijtc-594	118	39	were	be	AUX
ijtc-594	118	40	gathered	gather	VERB
ijtc-594	118	41	from	from	ADP
ijtc-594	118	42	a	a	DET
ijtc-594	118	43	second	second	ADJ
ijtc-594	118	44	source	source	NOUN
ijtc-594	118	45	or	or	CCONJ
ijtc-594	118	46	sources	source	NOUN
ijtc-594	118	47	of	of	ADP
ijtc-594	118	48	secondary	secondary	ADJ
ijtc-594	118	49	data	datum	NOUN
ijtc-594	118	50	that	that	PRON
ijtc-594	118	51	researchers	researcher	NOUN
ijtc-594	118	52	needed	need	VERB
ijtc-594	118	53	,	,	PUNCT
ijtc-594	118	54	making	make	VERB
ijtc-594	118	55	them	they	PRON
ijtc-594	118	56	secondary	secondary	ADJ
ijtc-594	118	57	data	datum	NOUN
ijtc-594	118	58	(	(	PUNCT
ijtc-594	118	59	bungin	bungin	NOUN
ijtc-594	118	60	,	,	PUNCT
ijtc-594	118	61	2017	2017	NUM
ijtc-594	118	62	)	)	PUNCT
ijtc-594	118	63	.	.	PUNCT
ijtc-594	119	1	the	the	DET
ijtc-594	119	2	financial	financial	ADJ
ijtc-594	119	3	and	and	CCONJ
ijtc-594	119	4	annual	annual	ADJ
ijtc-594	119	5	reports	report	NOUN
ijtc-594	119	6	of	of	ADP
ijtc-594	119	7	all	all	DET
ijtc-594	119	8	manufacturing	manufacture	VERB
ijtc-594	119	9	companies	company	NOUN
ijtc-594	119	10	in	in	ADP
ijtc-594	119	11	the	the	DET
ijtc-594	119	12	food	food	NOUN
ijtc-594	119	13	and	and	CCONJ
ijtc-594	119	14	beverage	beverage	NOUN
ijtc-594	119	15	sub	sub	ADJ
ijtc-594	119	16	-	-	NOUN
ijtc-594	119	17	sector	sector	NOUN
ijtc-594	119	18	listed	list	VERB
ijtc-594	119	19	on	on	ADP
ijtc-594	119	20	the	the	DET
ijtc-594	119	21	idx	idx	NOUN
ijtc-594	119	22	for	for	ADP
ijtc-594	119	23	the	the	DET
ijtc-594	119	24	2016–2019	2016–2019	NUM
ijtc-594	119	25	period	period	NOUN
ijtc-594	119	26	served	serve	VERB
ijtc-594	119	27	as	as	ADP
ijtc-594	119	28	the	the	DET
ijtc-594	119	29	primary	primary	ADJ
ijtc-594	119	30	source	source	NOUN
ijtc-594	119	31	for	for	ADP
ijtc-594	119	32	the	the	DET
ijtc-594	119	33	secondary	secondary	ADJ
ijtc-594	119	34	data	datum	NOUN
ijtc-594	119	35	used	use	VERB
ijtc-594	119	36	in	in	ADP
ijtc-594	119	37	this	this	DET
ijtc-594	119	38	study	study	NOUN
ijtc-594	119	39	,	,	PUNCT
ijtc-594	119	40	which	which	PRON
ijtc-594	119	41	can	can	AUX
ijtc-594	119	42	be	be	AUX
ijtc-594	119	43	found	find	VERB
ijtc-594	119	44	at	at	ADP
ijtc-594	119	45	www.idx.co.id	www.idx.co.id	PROPN
ijtc-594	119	46	.	.	PUNCT
ijtc-594	120	1	variable	variable	ADJ
ijtc-594	120	2	operations	operation	NOUN
ijtc-594	120	3	the	the	DET
ijtc-594	120	4	link	link	NOUN
ijtc-594	120	5	between	between	ADP
ijtc-594	120	6	independent	independent	ADJ
ijtc-594	120	7	,	,	PUNCT
ijtc-594	120	8	moderating	moderating	NOUN
ijtc-594	120	9	,	,	PUNCT
ijtc-594	120	10	and	and	CCONJ
ijtc-594	120	11	dependent	dependent	ADJ
ijtc-594	120	12	variables	variable	NOUN
ijtc-594	120	13	was	be	AUX
ijtc-594	120	14	measured	measure	VERB
ijtc-594	120	15	in	in	ADP
ijtc-594	120	16	this	this	DET
ijtc-594	120	17	study	study	NOUN
ijtc-594	120	18	.	.	PUNCT
ijtc-594	121	1	the	the	DET
ijtc-594	121	2	variables	variable	NOUN
ijtc-594	121	3	for	for	ADP
ijtc-594	121	4	each	each	PRON
ijtc-594	121	5	of	of	ADP
ijtc-594	121	6	these	these	DET
ijtc-594	121	7	variables	variable	NOUN
ijtc-594	121	8	are	be	AUX
ijtc-594	121	9	operationalized	operationalize	VERB
ijtc-594	121	10	as	as	SCONJ
ijtc-594	121	11	follows	follow	VERB
ijtc-594	121	12	:	:	PUNCT
ijtc-594	121	13	table	table	NOUN
ijtc-594	121	14	1	1	NUM
ijtc-594	121	15	.	.	PUNCT
ijtc-594	122	1	variable	variable	NOUN
ijtc-594	122	2	and	and	CCONJ
ijtc-594	122	3	measurement	measurement	NOUN
ijtc-594	122	4	item	item	NOUN
ijtc-594	122	5	variabels	variabels	PROPN
ijtc-594	122	6	measurement	measurement	NOUN
ijtc-594	122	7	sources	source	NOUN
ijtc-594	122	8	gross	gross	ADJ
ijtc-594	122	9	profit	profit	NOUN
ijtc-594	122	10	margin	margin	NOUN
ijtc-594	122	11	(	(	PUNCT
ijtc-594	122	12	gpm	gpm	NOUN
ijtc-594	122	13	)	)	PUNCT
ijtc-594	122	14	𝐺𝑃𝑀	𝐺𝑃𝑀	NOUN
ijtc-594	122	15	=	=	PUNCT
ijtc-594	122	16	𝐺𝑟𝑜𝑠𝑠	𝐺𝑟𝑜𝑠𝑠	PROPN
ijtc-594	122	17	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-594	122	18	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-594	122	19	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-594	122	20	𝑥	𝑥	ADP
ijtc-594	122	21	100	100	NUM
ijtc-594	122	22	%	%	NOUN
ijtc-594	122	23	(	(	PUNCT
ijtc-594	122	24	sunaryo	sunaryo	NOUN
ijtc-594	122	25	,	,	PUNCT
ijtc-594	122	26	2022	2022	NUM
ijtc-594	122	27	)	)	PUNCT
ijtc-594	122	28	operating	operate	VERB
ijtc-594	122	29	profit	profit	NOUN
ijtc-594	122	30	margin	margin	NOUN
ijtc-594	122	31	(	(	PUNCT
ijtc-594	122	32	opm	opm	NOUN
ijtc-594	122	33	)	)	PUNCT
ijtc-594	122	34	𝑂𝑃𝑀	𝑂𝑃𝑀	PROPN
ijtc-594	122	35	=	=	PUNCT
ijtc-594	122	36	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	PROPN
ijtc-594	122	37	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-594	122	38	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-594	122	39	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-594	122	40	𝑥	𝑥	ADP
ijtc-594	122	41	100	100	NUM
ijtc-594	122	42	%	%	NOUN
ijtc-594	122	43	(	(	PUNCT
ijtc-594	122	44	peranginangin	peranginangin	NOUN
ijtc-594	122	45	,	,	PUNCT
ijtc-594	122	46	2019	2019	NUM
ijtc-594	122	47	)	)	PUNCT
ijtc-594	122	48	net	net	ADJ
ijtc-594	122	49	profit	profit	NOUN
ijtc-594	122	50	margin	margin	NOUN
ijtc-594	122	51	(	(	PUNCT
ijtc-594	122	52	npm	npm	NOUN
ijtc-594	122	53	)	)	PUNCT
ijtc-594	122	54	𝑁𝑃𝑀	𝑁𝑃𝑀	NOUN
ijtc-594	122	55	=	=	PUNCT
ijtc-594	122	56	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-594	122	57	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-594	122	58	𝐴𝑓𝑡𝑒𝑟	𝐴𝑓𝑡𝑒𝑟	PROPN
ijtc-594	122	59	𝑇𝑎𝑥	𝑇𝑎𝑥	PROPN
ijtc-594	122	60	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-594	122	61	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-594	122	62	𝑥	𝑥	ADP
ijtc-594	122	63	100	100	NUM
ijtc-594	122	64	%	%	NOUN
ijtc-594	122	65	(	(	PUNCT
ijtc-594	122	66	sudirman	sudirman	PROPN
ijtc-594	122	67	et	et	PROPN
ijtc-594	122	68	al	al	PROPN
ijtc-594	122	69	.	.	PROPN
ijtc-594	122	70	,	,	PUNCT
ijtc-594	122	71	2020	2020	NUM
ijtc-594	122	72	)	)	PUNCT
ijtc-594	122	73	company	company	NOUN
ijtc-594	122	74	size	size	NOUN
ijtc-594	122	75	total	total	ADJ
ijtc-594	122	76	assets	asset	NOUN
ijtc-594	122	77	(	(	PUNCT
ijtc-594	122	78	warkula	warkula	VERB
ijtc-594	122	79	et	et	PROPN
ijtc-594	122	80	al	al	PROPN
ijtc-594	122	81	.	.	PROPN
ijtc-594	122	82	,	,	PUNCT
ijtc-594	122	83	2022	2022	NUM
ijtc-594	122	84	)	)	PUNCT
ijtc-594	122	85	share	share	NOUN
ijtc-594	122	86	prices	price	NOUN
ijtc-594	122	87	closing	closing	NOUN
ijtc-594	122	88	price	price	NOUN
ijtc-594	122	89	(	(	PUNCT
ijtc-594	122	90	dwiyanthi	dwiyanthi	NOUN
ijtc-594	122	91	et	et	PROPN
ijtc-594	122	92	al	al	PROPN
ijtc-594	122	93	.	.	PROPN
ijtc-594	122	94	,	,	PUNCT
ijtc-594	122	95	2021	2021	NUM
ijtc-594	122	96	)	)	PUNCT
ijtc-594	122	97	source	source	NOUN
ijtc-594	122	98	:	:	PUNCT
ijtc-594	122	99	data	datum	NOUN
ijtc-594	122	100	processed	process	VERB
ijtc-594	122	101	by	by	ADP
ijtc-594	122	102	researchers	researcher	NOUN
ijtc-594	122	103	result	result	VERB
ijtc-594	122	104	and	and	CCONJ
ijtc-594	122	105	discussion	discussion	NOUN
ijtc-594	122	106	descriptive	descriptive	ADJ
ijtc-594	122	107	analysis	analysis	NOUN
ijtc-594	122	108	statistics	statistic	NOUN
ijtc-594	122	109	employed	employ	VERB
ijtc-594	122	110	in	in	ADP
ijtc-594	122	111	data	datum	NOUN
ijtc-594	122	112	analysis	analysis	NOUN
ijtc-594	122	113	by	by	ADP
ijtc-594	122	114	describing	describe	VERB
ijtc-594	122	115	or	or	CCONJ
ijtc-594	122	116	characterizing	characterize	VERB
ijtc-594	122	117	the	the	DET
ijtc-594	122	118	acquired	acquire	VERB
ijtc-594	122	119	data	data	NOUN
ijtc-594	122	120	is	be	AUX
ijtc-594	122	121	known	know	VERB
ijtc-594	122	122	as	as	ADP
ijtc-594	122	123	descriptive	descriptive	ADJ
ijtc-594	122	124	statistical	statistical	ADJ
ijtc-594	122	125	analysis	analysis	NOUN
ijtc-594	122	126	.	.	PUNCT
ijtc-594	123	1	according	accord	VERB
ijtc-594	123	2	to	to	ADP
ijtc-594	123	3	(	(	PUNCT
ijtc-594	123	4	ghozali	ghozali	ADJ
ijtc-594	123	5	,	,	PUNCT
ijtc-594	123	6	2018	2018	NUM
ijtc-594	123	7	)	)	PUNCT
ijtc-594	123	8	,	,	PUNCT
ijtc-594	123	9	the	the	DET
ijtc-594	123	10	objective	objective	NOUN
ijtc-594	123	11	of	of	ADP
ijtc-594	123	12	this	this	DET
ijtc-594	123	13	analysis	analysis	NOUN
ijtc-594	123	14	is	be	AUX
ijtc-594	123	15	to	to	PART
ijtc-594	123	16	give	give	VERB
ijtc-594	123	17	a	a	DET
ijtc-594	123	18	general	general	ADJ
ijtc-594	123	19	summary	summary	NOUN
ijtc-594	123	20	or	or	CCONJ
ijtc-594	123	21	description	description	NOUN
ijtc-594	123	22	of	of	ADP
ijtc-594	123	23	the	the	DET
ijtc-594	123	24	data	datum	NOUN
ijtc-594	123	25	in	in	ADP
ijtc-594	123	26	the	the	DET
ijtc-594	123	27	variables	variable	NOUN
ijtc-594	123	28	as	as	SCONJ
ijtc-594	123	29	represented	represent	VERB
ijtc-594	123	30	by	by	ADP
ijtc-594	123	31	the	the	DET
ijtc-594	123	32	average	average	ADJ
ijtc-594	123	33	(	(	PUNCT
ijtc-594	123	34	mean	mean	ADJ
ijtc-594	123	35	)	)	PUNCT
ijtc-594	123	36	,	,	PUNCT
ijtc-594	123	37	minimum	minimum	ADJ
ijtc-594	123	38	,	,	PUNCT
ijtc-594	123	39	maximum	maximum	ADJ
ijtc-594	123	40	,	,	PUNCT
ijtc-594	123	41	and	and	CCONJ
ijtc-594	123	42	standard	standard	ADJ
ijtc-594	123	43	deviation	deviation	NOUN
ijtc-594	123	44	values	value	NOUN
ijtc-594	123	45	.	.	PUNCT
ijtc-594	124	1	the	the	DET
ijtc-594	124	2	following	follow	VERB
ijtc-594	124	3	are	be	AUX
ijtc-594	124	4	the	the	DET
ijtc-594	124	5	outcomes	outcome	NOUN
ijtc-594	124	6	of	of	ADP
ijtc-594	124	7	the	the	DET
ijtc-594	124	8	descriptive	descriptive	ADJ
ijtc-594	124	9	statistical	statistical	ADJ
ijtc-594	124	10	analysis	analysis	NOUN
ijtc-594	124	11	:	:	PUNCT
ijtc-594	124	12	table	table	NOUN
ijtc-594	124	13	2	2	NUM
ijtc-594	124	14	.	.	PUNCT
ijtc-594	124	15	descriptive	descriptive	ADJ
ijtc-594	124	16	statistical	statistical	ADJ
ijtc-594	124	17	analysis	analysis	NOUN
ijtc-594	124	18	results	result	NOUN
ijtc-594	124	19	gpm	gpm	PROPN
ijtc-594	124	20	opm	opm	PROPN
ijtc-594	124	21	npm	npm	PROPN
ijtc-594	124	22	size	size	NOUN
ijtc-594	124	23	share_price	share_price	PROPN
ijtc-594	124	24	mean	mean	NOUN
ijtc-594	124	25	37,65	37,65	NUM
ijtc-594	124	26	18,70	18,70	NUM
ijtc-594	124	27	13,65	13,65	PROPN
ijtc-594	124	28	15.835.983	15.835.983	NUM
ijtc-594	124	29	4.847	4.847	NUM
ijtc-594	124	30	standard	standard	ADJ
ijtc-594	124	31	error	error	NOUN
ijtc-594	124	32	2,98	2,98	NOUN
ijtc-594	124	33	2,33	2,33	NUM
ijtc-594	125	1	1,81	1,81	NUM
ijtc-594	125	2	4.301.591	4.301.591	NUM
ijtc-594	125	3	688	688	NUM
ijtc-594	125	4	median	median	NOUN
ijtc-594	126	1	31,50	31,50	NUM
ijtc-594	126	2	13,00	13,00	NUM
ijtc-594	126	3	8,00	8,00	NUM
ijtc-594	126	4	2.908.295	2.908.295	NUM
ijtc-594	126	5	2.905	2.905	NUM
ijtc-594	126	6	standard	standard	ADJ
ijtc-594	126	7	deviation	deviation	NOUN
ijtc-594	126	8	18,85	18,85	NUM
ijtc-594	126	9	14,74	14,74	NUM
ijtc-594	126	10	11,44	11,44	NUM
ijtc-594	126	11	27.205.648	27.205.648	NUM
ijtc-594	126	12	4.354	4.354	NUM
ijtc-594	126	13	kurtosis	kurtosis	NOUN
ijtc-594	126	14	-0,72	-0,72	PUNCT
ijtc-594	126	15	0,30	0,30	NUM
ijtc-594	126	16	0,20	0,20	NOUN
ijtc-594	126	17	4	4	NUM
ijtc-594	126	18	0,33	0,33	PROPN
ijtc-594	126	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	126	20	the	the	DET
ijtc-594	126	21	role	role	NOUN
ijtc-594	126	22	of	of	ADP
ijtc-594	126	23	firm	firm	ADJ
ijtc-594	126	24	size	size	NOUN
ijtc-594	126	25	in	in	ADP
ijtc-594	126	26	moderating	moderate	VERB
ijtc-594	126	27	the	the	DET
ijtc-594	126	28	relationship	relationship	NOUN
ijtc-594	126	29	between	between	ADP
ijtc-594	126	30	profitability	profitability	NOUN
ijtc-594	126	31	and	and	CCONJ
ijtc-594	126	32	share	share	NOUN
ijtc-594	126	33	prices	price	NOUN
ijtc-594	126	34	of	of	ADP
ijtc-594	126	35	food	food	NOUN
ijtc-594	126	36	and	and	CCONJ
ijtc-594	126	37	beverage	beverage	NOUN
ijtc-594	126	38	companies	company	NOUN
ijtc-594	126	39	akbar	akbar	VERB
ijtc-594	126	40	7	7	NUM
ijtc-594	127	1	|	|	ADV
ijtc-594	128	1	ilomata	ilomata	PROPN
ijtc-594	128	2	international	international	ADJ
ijtc-594	128	3	journal	journal	NOUN
ijtc-594	128	4	of	of	ADP
ijtc-594	128	5	tax	tax	PROPN
ijtc-594	128	6	&	&	CCONJ
ijtc-594	128	7	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	128	8	skewness	skewness	PROPN
ijtc-594	128	9	0,53	0,53	PROPN
ijtc-594	128	10	1,31	1,31	NUM
ijtc-594	128	11	1,28	1,28	NUM
ijtc-594	128	12	2	2	NUM
ijtc-594	128	13	1,13	1,13	NUM
ijtc-594	128	14	range	range	NOUN
ijtc-594	128	15	67,00	67,00	NOUN
ijtc-594	128	16	49,00	49,00	NOUN
ijtc-594	128	17	37,00	37,00	NUM
ijtc-594	128	18	95.969.557	95.969.557	PROPN
ijtc-594	128	19	15.692	15.692	NUM
ijtc-594	128	20	minimum	minimum	NOUN
ijtc-594	128	21	7,00	7,00	NUM
ijtc-594	128	22	4,00	4,00	NUM
ijtc-594	128	23	2,00	2,00	PROPN
ijtc-594	128	24	568.239	568.239	NUM
ijtc-594	128	25	308	308	NUM
ijtc-594	128	26	maximum	maximum	ADJ
ijtc-594	128	27	74,00	74,00	NUM
ijtc-594	128	28	53,00	53,00	ADJ
ijtc-594	128	29	39,00	39,00	ADJ
ijtc-594	128	30	96.537.796	96.537.796	NOUN
ijtc-594	128	31	16.000	16.000	NUM
ijtc-594	128	32	sum	sum	NOUN
ijtc-594	128	33	1506,00	1506,00	NUM
ijtc-594	128	34	748,00	748,00	ADJ
ijtc-594	128	35	546,00	546,00	NUM
ijtc-594	128	36	633.439.316	633.439.316	NUM
ijtc-594	128	37	193.895	193.895	NUM
ijtc-594	128	38	count	count	NOUN
ijtc-594	128	39	40	40	NUM
ijtc-594	128	40	40	40	NUM
ijtc-594	128	41	40	40	NUM
ijtc-594	128	42	40	40	NUM
ijtc-594	128	43	40	40	NUM
ijtc-594	128	44	source	source	NOUN
ijtc-594	128	45	:	:	PUNCT
ijtc-594	128	46	data	datum	NOUN
ijtc-594	128	47	processed	process	VERB
ijtc-594	128	48	by	by	ADP
ijtc-594	128	49	researchers	researcher	NOUN
ijtc-594	128	50	path	path	VERB
ijtc-594	128	51	analysis	analysis	NOUN
ijtc-594	128	52	path	path	NOUN
ijtc-594	128	53	analysis	analysis	NOUN
ijtc-594	128	54	was	be	AUX
ijtc-594	128	55	made	make	VERB
ijtc-594	128	56	based	base	VERB
ijtc-594	128	57	on	on	ADP
ijtc-594	128	58	the	the	DET
ijtc-594	128	59	previously	previously	ADV
ijtc-594	128	60	formulated	formulate	VERB
ijtc-594	128	61	hypothetical	hypothetical	ADJ
ijtc-594	128	62	equation	equation	NOUN
ijtc-594	128	63	.	.	PUNCT
ijtc-594	129	1	as	as	SCONJ
ijtc-594	129	2	mentioned	mention	VERB
ijtc-594	129	3	earlier	early	ADV
ijtc-594	129	4	,	,	PUNCT
ijtc-594	129	5	the	the	DET
ijtc-594	129	6	equation	equation	NOUN
ijtc-594	129	7	model	model	NOUN
ijtc-594	129	8	with	with	ADP
ijtc-594	129	9	path	path	NOUN
ijtc-594	129	10	analysis	analysis	NOUN
ijtc-594	129	11	is	be	AUX
ijtc-594	129	12	done	do	VERB
ijtc-594	129	13	by	by	ADP
ijtc-594	129	14	making	make	VERB
ijtc-594	129	15	two	two	NUM
ijtc-594	129	16	equations	equation	NOUN
ijtc-594	129	17	:	:	PUNCT
ijtc-594	129	18	without	without	ADP
ijtc-594	129	19	moderating	moderate	VERB
ijtc-594	129	20	and	and	CCONJ
ijtc-594	129	21	with	with	ADP
ijtc-594	129	22	moderating	moderating	NOUN
ijtc-594	129	23	variables	variable	NOUN
ijtc-594	129	24	.	.	PUNCT
ijtc-594	130	1	the	the	DET
ijtc-594	130	2	following	follow	VERB
ijtc-594	130	3	is	be	AUX
ijtc-594	130	4	a	a	DET
ijtc-594	130	5	path	path	NOUN
ijtc-594	130	6	analysis	analysis	NOUN
ijtc-594	130	7	model	model	NOUN
ijtc-594	130	8	using	use	VERB
ijtc-594	130	9	moderating	moderate	VERB
ijtc-594	130	10	variables	variable	NOUN
ijtc-594	130	11	:	:	PUNCT
ijtc-594	130	12	figure	figure	NOUN
ijtc-594	130	13	1	1	NUM
ijtc-594	130	14	.	.	PUNCT
ijtc-594	130	15	path	path	NOUN
ijtc-594	130	16	analysis	analysis	NOUN
ijtc-594	130	17	source	source	NOUN
ijtc-594	130	18	:	:	PUNCT
ijtc-594	130	19	data	datum	NOUN
ijtc-594	130	20	processed	process	VERB
ijtc-594	130	21	by	by	ADP
ijtc-594	130	22	researchers	researcher	NOUN
ijtc-594	130	23	degree	degree	NOUN
ijtc-594	130	24	of	of	ADP
ijtc-594	130	25	freedom	freedom	NOUN
ijtc-594	130	26	analysis	analysis	NOUN
ijtc-594	130	27	the	the	DET
ijtc-594	130	28	analysis	analysis	NOUN
ijtc-594	130	29	of	of	ADP
ijtc-594	130	30	the	the	DET
ijtc-594	130	31	two	two	NUM
ijtc-594	130	32	models	model	NOUN
ijtc-594	130	33	produces	produce	VERB
ijtc-594	130	34	a	a	DET
ijtc-594	130	35	degree	degree	NOUN
ijtc-594	130	36	of	of	ADP
ijtc-594	130	37	freedom	freedom	NOUN
ijtc-594	130	38	value	value	NOUN
ijtc-594	130	39	of	of	ADP
ijtc-594	130	40	1	1	NUM
ijtc-594	130	41	for	for	ADP
ijtc-594	130	42	both	both	CCONJ
ijtc-594	130	43	the	the	DET
ijtc-594	130	44	path	path	NOUN
ijtc-594	130	45	diagram	diagram	NOUN
ijtc-594	130	46	equation	equation	NOUN
ijtc-594	130	47	one	one	NUM
ijtc-594	130	48	and	and	CCONJ
ijtc-594	130	49	the	the	DET
ijtc-594	130	50	path	path	NOUN
ijtc-594	130	51	diagram	diagram	NOUN
ijtc-594	130	52	equation	equation	NOUN
ijtc-594	130	53	2	2	X
ijtc-594	130	54	.	.	PUNCT
ijtc-594	131	1	this	this	PRON
ijtc-594	131	2	has	have	AUX
ijtc-594	131	3	met	meet	VERB
ijtc-594	131	4	the	the	DET
ijtc-594	131	5	criteria	criterion	NOUN
ijtc-594	131	6	for	for	ADP
ijtc-594	131	7	the	the	DET
ijtc-594	131	8	number	number	NOUN
ijtc-594	131	9	of	of	ADP
ijtc-594	131	10	degrees	degree	NOUN
ijtc-594	131	11	of	of	ADP
ijtc-594	131	12	freedom	freedom	NOUN
ijtc-594	131	13	so	so	SCONJ
ijtc-594	131	14	that	that	SCONJ
ijtc-594	131	15	it	it	PRON
ijtc-594	131	16	can	can	AUX
ijtc-594	131	17	be	be	AUX
ijtc-594	131	18	concluded	conclude	VERB
ijtc-594	131	19	that	that	SCONJ
ijtc-594	131	20	the	the	DET
ijtc-594	131	21	p	p	NOUN
ijtc-594	131	22	-	-	PUNCT
ijtc-594	131	23	value	value	NOUN
ijtc-594	131	24	can	can	AUX
ijtc-594	131	25	be	be	AUX
ijtc-594	131	26	analyzed	analyze	VERB
ijtc-594	131	27	.	.	PUNCT
ijtc-594	132	1	assessment	assessment	NOUN
ijtc-594	132	2	of	of	ADP
ijtc-594	132	3	normality	normality	NOUN
ijtc-594	132	4	it	it	PRON
ijtc-594	132	5	generates	generate	VERB
ijtc-594	132	6	a	a	DET
ijtc-594	132	7	critical	critical	ADJ
ijtc-594	132	8	skewness	skewness	NOUN
ijtc-594	132	9	value	value	NOUN
ijtc-594	132	10	for	for	ADP
ijtc-594	132	11	each	each	DET
ijtc-594	132	12	variable	variable	NOUN
ijtc-594	132	13	below	below	ADP
ijtc-594	132	14	2.58	2.58	NUM
ijtc-594	132	15	and	and	CCONJ
ijtc-594	132	16	a	a	DET
ijtc-594	132	17	multivariate	multivariate	NOUN
ijtc-594	132	18	kurtosis	kurtosis	NOUN
ijtc-594	132	19	value	value	NOUN
ijtc-594	132	20	below	below	ADP
ijtc-594	132	21	2.58	2.58	NUM
ijtc-594	132	22	based	base	VERB
ijtc-594	132	23	on	on	ADP
ijtc-594	132	24	the	the	DET
ijtc-594	132	25	analysis	analysis	NOUN
ijtc-594	132	26	of	of	ADP
ijtc-594	132	27	the	the	DET
ijtc-594	132	28	two	two	NUM
ijtc-594	132	29	models	model	NOUN
ijtc-594	132	30	.	.	PUNCT
ijtc-594	133	1	the	the	DET
ijtc-594	133	2	multivariate	multivariate	NOUN
ijtc-594	133	3	kurtosis	kurtosis	NOUN
ijtc-594	133	4	for	for	ADP
ijtc-594	133	5	the	the	DET
ijtc-594	133	6	first	first	ADJ
ijtc-594	133	7	model	model	NOUN
ijtc-594	133	8	is	be	AUX
ijtc-594	133	9	0.25	0.25	NUM
ijtc-594	133	10	,	,	PUNCT
ijtc-594	133	11	and	and	CCONJ
ijtc-594	133	12	the	the	DET
ijtc-594	133	13	multivariate	multivariate	NOUN
ijtc-594	133	14	kurtosis	kurtosis	NOUN
ijtc-594	133	15	for	for	ADP
ijtc-594	133	16	the	the	DET
ijtc-594	133	17	first	first	ADJ
ijtc-594	133	18	model	model	NOUN
ijtc-594	133	19	is	be	AUX
ijtc-594	133	20	-0.197	-0.197	PROPN
ijtc-594	133	21	.	.	PUNCT
ijtc-594	134	1	mahalanobis	mahalanobis	ADJ
ijtc-594	134	2	distance	distance	NOUN
ijtc-594	134	3	test	test	NOUN
ijtc-594	134	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	134	5	the	the	DET
ijtc-594	134	6	role	role	NOUN
ijtc-594	134	7	of	of	ADP
ijtc-594	134	8	firm	firm	ADJ
ijtc-594	134	9	size	size	NOUN
ijtc-594	134	10	in	in	ADP
ijtc-594	134	11	moderating	moderate	VERB
ijtc-594	134	12	the	the	DET
ijtc-594	134	13	relationship	relationship	NOUN
ijtc-594	134	14	between	between	ADP
ijtc-594	134	15	profitability	profitability	NOUN
ijtc-594	134	16	and	and	CCONJ
ijtc-594	134	17	share	share	NOUN
ijtc-594	134	18	prices	price	NOUN
ijtc-594	134	19	of	of	ADP
ijtc-594	134	20	food	food	NOUN
ijtc-594	134	21	and	and	CCONJ
ijtc-594	134	22	beverage	beverage	NOUN
ijtc-594	134	23	companies	company	NOUN
ijtc-594	134	24	akbar	akbar	VERB
ijtc-594	134	25	8	8	NUM
ijtc-594	135	1	|	|	NOUN
ijtc-594	135	2	ilomata	ilomata	PROPN
ijtc-594	135	3	international	international	ADJ
ijtc-594	135	4	journal	journal	NOUN
ijtc-594	135	5	of	of	ADP
ijtc-594	135	6	tax	tax	PROPN
ijtc-594	135	7	&	&	CCONJ
ijtc-594	135	8	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	135	9	the	the	DET
ijtc-594	135	10	value	value	NOUN
ijtc-594	135	11	of	of	ADP
ijtc-594	135	12	the	the	DET
ijtc-594	135	13	mahalanobis	mahalanobis	ADJ
ijtc-594	135	14	distance	distance	NOUN
ijtc-594	135	15	generated	generate	VERB
ijtc-594	135	16	from	from	ADP
ijtc-594	135	17	the	the	DET
ijtc-594	135	18	two	two	NUM
ijtc-594	135	19	models	model	NOUN
ijtc-594	135	20	has	have	AUX
ijtc-594	135	21	met	meet	VERB
ijtc-594	135	22	the	the	DET
ijtc-594	135	23	required	require	VERB
ijtc-594	135	24	criteria	criterion	NOUN
ijtc-594	135	25	.	.	PUNCT
ijtc-594	136	1	the	the	DET
ijtc-594	136	2	lowest	low	ADJ
ijtc-594	136	3	value	value	NOUN
ijtc-594	136	4	of	of	ADP
ijtc-594	136	5	the	the	DET
ijtc-594	136	6	centroid	centroid	NOUN
ijtc-594	136	7	distance	distance	NOUN
ijtc-594	136	8	with	with	ADP
ijtc-594	136	9	the	the	DET
ijtc-594	136	10	requirements	requirement	NOUN
ijtc-594	136	11	in	in	ADP
ijtc-594	136	12	the	the	DET
ijtc-594	136	13	first	first	ADJ
ijtc-594	136	14	model	model	NOUN
ijtc-594	136	15	is	be	AUX
ijtc-594	136	16	0.039	0.039	NUM
ijtc-594	136	17	for	for	ADP
ijtc-594	136	18	p1	p1	NOUN
ijtc-594	136	19	and	and	CCONJ
ijtc-594	136	20	0.044	0.044	NUM
ijtc-594	136	21	for	for	ADP
ijtc-594	136	22	p2	p2	NOUN
ijtc-594	136	23	.	.	PUNCT
ijtc-594	137	1	at	at	ADP
ijtc-594	137	2	the	the	DET
ijtc-594	137	3	same	same	ADJ
ijtc-594	137	4	time	time	NOUN
ijtc-594	137	5	,	,	PUNCT
ijtc-594	137	6	the	the	DET
ijtc-594	137	7	lowest	low	ADJ
ijtc-594	137	8	centroid	centroid	NOUN
ijtc-594	137	9	distance	distance	NOUN
ijtc-594	137	10	in	in	ADP
ijtc-594	137	11	the	the	DET
ijtc-594	137	12	second	second	ADJ
ijtc-594	137	13	model	model	NOUN
ijtc-594	137	14	gets	get	VERB
ijtc-594	137	15	the	the	DET
ijtc-594	137	16	lowest	low	ADJ
ijtc-594	137	17	value	value	NOUN
ijtc-594	137	18	of	of	ADP
ijtc-594	137	19	0.019	0.019	NUM
ijtc-594	137	20	for	for	ADP
ijtc-594	137	21	p1	p1	NOUN
ijtc-594	137	22	and	and	CCONJ
ijtc-594	137	23	0.37	0.37	NUM
ijtc-594	137	24	for	for	ADP
ijtc-594	137	25	p2	p2	NOUN
ijtc-594	137	26	.	.	PUNCT
ijtc-594	138	1	hypothesis	hypothesis	NOUN
ijtc-594	138	2	test	test	NOUN
ijtc-594	138	3	after	after	SCONJ
ijtc-594	138	4	the	the	DET
ijtc-594	138	5	model	model	NOUN
ijtc-594	138	6	has	have	VERB
ijtc-594	138	7	the	the	DET
ijtc-594	138	8	necessary	necessary	ADJ
ijtc-594	138	9	degree	degree	NOUN
ijtc-594	138	10	of	of	ADP
ijtc-594	138	11	freedom	freedom	NOUN
ijtc-594	138	12	,	,	PUNCT
ijtc-594	138	13	has	have	AUX
ijtc-594	138	14	been	be	AUX
ijtc-594	138	15	evaluated	evaluate	VERB
ijtc-594	138	16	for	for	ADP
ijtc-594	138	17	normality	normality	NOUN
ijtc-594	138	18	,	,	PUNCT
ijtc-594	138	19	and	and	CCONJ
ijtc-594	138	20	has	have	VERB
ijtc-594	138	21	values	value	NOUN
ijtc-594	138	22	for	for	ADP
ijtc-594	138	23	the	the	DET
ijtc-594	138	24	mahalanobis	mahalanobis	ADJ
ijtc-594	138	25	distance	distance	NOUN
ijtc-594	138	26	,	,	PUNCT
ijtc-594	138	27	the	the	DET
ijtc-594	138	28	hypothesis	hypothesis	NOUN
ijtc-594	138	29	is	be	AUX
ijtc-594	138	30	tested	test	VERB
ijtc-594	138	31	.	.	PUNCT
ijtc-594	139	1	regression	regression	NOUN
ijtc-594	139	2	analysis	analysis	NOUN
ijtc-594	139	3	was	be	AUX
ijtc-594	139	4	performed	perform	VERB
ijtc-594	139	5	by	by	ADP
ijtc-594	139	6	analyzing	analyze	VERB
ijtc-594	139	7	the	the	DET
ijtc-594	139	8	coefficients	coefficient	NOUN
ijtc-594	139	9	of	of	ADP
ijtc-594	139	10	each	each	DET
ijtc-594	139	11	variable	variable	NOUN
ijtc-594	139	12	and	and	CCONJ
ijtc-594	139	13	the	the	DET
ijtc-594	139	14	level	level	NOUN
ijtc-594	139	15	of	of	ADP
ijtc-594	139	16	significance	significance	NOUN
ijtc-594	139	17	of	of	ADP
ijtc-594	139	18	the	the	DET
ijtc-594	139	19	independent	independent	ADJ
ijtc-594	139	20	variables	variable	NOUN
ijtc-594	139	21	on	on	ADP
ijtc-594	139	22	the	the	DET
ijtc-594	139	23	dependent	dependent	ADJ
ijtc-594	139	24	variable	variable	NOUN
ijtc-594	139	25	.	.	PUNCT
ijtc-594	140	1	the	the	DET
ijtc-594	140	2	p	p	NOUN
ijtc-594	140	3	-	-	PUNCT
ijtc-594	140	4	value	value	NOUN
ijtc-594	140	5	is	be	AUX
ijtc-594	140	6	derived	derive	VERB
ijtc-594	140	7	from	from	ADP
ijtc-594	140	8	the	the	DET
ijtc-594	140	9	regression	regression	NOUN
ijtc-594	140	10	weights	weight	NOUN
ijtc-594	140	11	'	'	PART
ijtc-594	140	12	results	result	NOUN
ijtc-594	140	13	,	,	PUNCT
ijtc-594	140	14	whereas	whereas	SCONJ
ijtc-594	140	15	the	the	DET
ijtc-594	140	16	coefficient	coefficient	NOUN
ijtc-594	140	17	value	value	NOUN
ijtc-594	140	18	is	be	AUX
ijtc-594	140	19	derived	derive	VERB
ijtc-594	140	20	from	from	ADP
ijtc-594	140	21	the	the	DET
ijtc-594	140	22	weights	weight	NOUN
ijtc-594	140	23	'	'	PART
ijtc-594	140	24	normalized	normalize	VERB
ijtc-594	140	25	results	result	NOUN
ijtc-594	140	26	.	.	PUNCT
ijtc-594	141	1	the	the	DET
ijtc-594	141	2	link	link	NOUN
ijtc-594	141	3	between	between	ADP
ijtc-594	141	4	the	the	DET
ijtc-594	141	5	independent	independent	ADJ
ijtc-594	141	6	variable	variable	NOUN
ijtc-594	141	7	and	and	CCONJ
ijtc-594	141	8	the	the	DET
ijtc-594	141	9	dependent	dependent	ADJ
ijtc-594	141	10	variable	variable	NOUN
ijtc-594	141	11	in	in	ADP
ijtc-594	141	12	model	model	NOUN
ijtc-594	141	13	one	one	NUM
ijtc-594	141	14	yielded	yield	VERB
ijtc-594	141	15	the	the	DET
ijtc-594	141	16	following	follow	VERB
ijtc-594	141	17	coefficient	coefficient	NOUN
ijtc-594	141	18	and	and	CCONJ
ijtc-594	141	19	p	p	ADJ
ijtc-594	141	20	-	-	PUNCT
ijtc-594	141	21	value	value	NOUN
ijtc-594	141	22	results	result	NOUN
ijtc-594	141	23	:	:	PUNCT
ijtc-594	141	24	table	table	NOUN
ijtc-594	141	25	3	3	NUM
ijtc-594	141	26	.	.	PUNCT
ijtc-594	141	27	coefficient	coefficient	NOUN
ijtc-594	141	28	value	value	NOUN
ijtc-594	141	29	and	and	CCONJ
ijtc-594	141	30	p	p	NOUN
ijtc-594	141	31	-	-	PUNCT
ijtc-594	141	32	value	value	NOUN
ijtc-594	141	33	of	of	ADP
ijtc-594	141	34	the	the	DET
ijtc-594	141	35	first	first	ADJ
ijtc-594	141	36	model	model	NOUN
ijtc-594	141	37	estimate	estimate	NOUN
ijtc-594	141	38	p	p	X
ijtc-594	141	39	share_price	share_price	PROPN
ijtc-594	141	40	<	<	X
ijtc-594	141	41	-	-	PUNCT
ijtc-594	141	42	gpm	gpm	PROPN
ijtc-594	141	43	-,023	-,023	PROPN
ijtc-594	141	44	,	,	PUNCT
ijtc-594	141	45	830	830	NUM
ijtc-594	141	46	share_price	share_price	NOUN
ijtc-594	141	47	<	<	X
ijtc-594	141	48	-	-	PUNCT
ijtc-594	141	49	op	op	NOUN
ijtc-594	141	50	m	m	NOUN
ijtc-594	141	51	1,561	1,561	NUM
ijtc-594	141	52	,	,	PUNCT
ijtc-594	141	53	037	037	NUM
ijtc-594	141	54	share_price	share_price	NOUN
ijtc-594	141	55	<	<	PROPN
ijtc-594	141	56	-	-	PUNCT
ijtc-594	141	57	npm	npm	PROPN
ijtc-594	141	58	-1,017	-1,017	NOUN
ijtc-594	141	59	,	,	PUNCT
ijtc-594	141	60	176	176	NUM
ijtc-594	141	61	share_price	share_price	NOUN
ijtc-594	141	62	<	<	NOUN
ijtc-594	141	63	-	-	NOUN
ijtc-594	141	64	size	size	NOUN
ijtc-594	141	65	,	,	PUNCT
ijtc-594	141	66	398	398	NUM
ijtc-594	141	67	,	,	PUNCT
ijtc-594	141	68	001	001	NUM
ijtc-594	141	69	source	source	NOUN
ijtc-594	141	70	:	:	PUNCT
ijtc-594	141	71	data	datum	NOUN
ijtc-594	141	72	processed	process	VERB
ijtc-594	141	73	by	by	ADP
ijtc-594	141	74	researchers	researcher	NOUN
ijtc-594	141	75	operating	operate	VERB
ijtc-594	141	76	profit	profit	NOUN
ijtc-594	141	77	margin	margin	NOUN
ijtc-594	141	78	and	and	CCONJ
ijtc-594	141	79	firm	firm	ADJ
ijtc-594	141	80	size	size	NOUN
ijtc-594	141	81	variables	variable	NOUN
ijtc-594	141	82	are	be	AUX
ijtc-594	141	83	known	know	VERB
ijtc-594	141	84	to	to	PART
ijtc-594	141	85	be	be	AUX
ijtc-594	141	86	the	the	DET
ijtc-594	141	87	factors	factor	NOUN
ijtc-594	141	88	that	that	PRON
ijtc-594	141	89	influence	influence	NOUN
ijtc-594	141	90	share	share	NOUN
ijtc-594	141	91	prices	price	NOUN
ijtc-594	141	92	based	base	VERB
ijtc-594	141	93	on	on	ADP
ijtc-594	141	94	the	the	DET
ijtc-594	141	95	findings	finding	NOUN
ijtc-594	141	96	presented	present	VERB
ijtc-594	141	97	in	in	ADP
ijtc-594	141	98	table	table	NOUN
ijtc-594	141	99	3	3	NUM
ijtc-594	141	100	.	.	PUNCT
ijtc-594	142	1	in	in	ADP
ijtc-594	142	2	contrast	contrast	NOUN
ijtc-594	142	3	,	,	PUNCT
ijtc-594	142	4	neither	neither	CCONJ
ijtc-594	142	5	the	the	DET
ijtc-594	142	6	gross	gross	ADJ
ijtc-594	142	7	profit	profit	NOUN
ijtc-594	142	8	margin	margin	NOUN
ijtc-594	142	9	nor	nor	CCONJ
ijtc-594	142	10	the	the	DET
ijtc-594	142	11	net	net	ADJ
ijtc-594	142	12	profit	profit	NOUN
ijtc-594	142	13	margin	margin	NOUN
ijtc-594	142	14	significantly	significantly	ADV
ijtc-594	142	15	influences	influence	VERB
ijtc-594	142	16	share	share	NOUN
ijtc-594	142	17	prices	price	NOUN
ijtc-594	142	18	.	.	PUNCT
ijtc-594	143	1	additionally	additionally	ADV
ijtc-594	143	2	,	,	PUNCT
ijtc-594	143	3	operating	operate	VERB
ijtc-594	143	4	profit	profit	NOUN
ijtc-594	143	5	margin	margin	NOUN
ijtc-594	143	6	and	and	CCONJ
ijtc-594	143	7	firm	firm	ADJ
ijtc-594	143	8	size	size	NOUN
ijtc-594	143	9	significantly	significantly	ADV
ijtc-594	143	10	impact	impact	VERB
ijtc-594	143	11	the	the	DET
ijtc-594	143	12	stock	stock	NOUN
ijtc-594	143	13	price	price	NOUN
ijtc-594	143	14	.	.	PUNCT
ijtc-594	144	1	this	this	DET
ijtc-594	144	2	result	result	NOUN
ijtc-594	144	3	implies	imply	VERB
ijtc-594	144	4	that	that	SCONJ
ijtc-594	144	5	a	a	DET
ijtc-594	144	6	business	business	NOUN
ijtc-594	144	7	's	's	PART
ijtc-594	144	8	stock	stock	NOUN
ijtc-594	144	9	price	price	NOUN
ijtc-594	144	10	will	will	AUX
ijtc-594	144	11	increase	increase	VERB
ijtc-594	144	12	proportionally	proportionally	ADV
ijtc-594	144	13	based	base	VERB
ijtc-594	144	14	on	on	ADP
ijtc-594	144	15	the	the	DET
ijtc-594	144	16	increasing	increase	VERB
ijtc-594	144	17	operating	operate	VERB
ijtc-594	144	18	profit	profit	NOUN
ijtc-594	144	19	and	and	CCONJ
ijtc-594	144	20	company	company	NOUN
ijtc-594	144	21	size	size	NOUN
ijtc-594	144	22	.	.	PUNCT
ijtc-594	145	1	the	the	DET
ijtc-594	145	2	following	follow	VERB
ijtc-594	145	3	are	be	AUX
ijtc-594	145	4	the	the	DET
ijtc-594	145	5	outcomes	outcome	NOUN
ijtc-594	145	6	of	of	ADP
ijtc-594	145	7	testing	test	VERB
ijtc-594	145	8	the	the	DET
ijtc-594	145	9	second	second	ADJ
ijtc-594	145	10	model	model	NOUN
ijtc-594	145	11	:	:	PUNCT
ijtc-594	145	12	table	table	NOUN
ijtc-594	145	13	4	4	NUM
ijtc-594	145	14	.	.	PUNCT
ijtc-594	145	15	coefficient	coefficient	NOUN
ijtc-594	145	16	value	value	NOUN
ijtc-594	145	17	and	and	CCONJ
ijtc-594	145	18	p	p	NOUN
ijtc-594	145	19	-	-	PUNCT
ijtc-594	145	20	value	value	NOUN
ijtc-594	145	21	of	of	ADP
ijtc-594	145	22	the	the	DET
ijtc-594	145	23	second	second	ADJ
ijtc-594	145	24	model	model	NOUN
ijtc-594	145	25	estimate	estimate	NOUN
ijtc-594	145	26	p	p	X
ijtc-594	145	27	share_price	share_price	PROPN
ijtc-594	145	28	<	<	X
ijtc-594	145	29	-	-	PUNCT
ijtc-594	145	30	gpm	gpm	PROPN
ijtc-594	145	31	-1,223	-1,223	PROPN
ijtc-594	145	32	,	,	PUNCT
ijtc-594	145	33	008	008	NUM
ijtc-594	145	34	share_price	share_price	NOUN
ijtc-594	145	35	<	<	X
ijtc-594	145	36	-	-	X
ijtc-594	145	37	opm	opm	ADJ
ijtc-594	145	38	-5,808	-5,808	NOUN
ijtc-594	145	39	,	,	PUNCT
ijtc-594	145	40	023	023	NUM
ijtc-594	145	41	share_price	share_price	NOUN
ijtc-594	145	42	<	<	PROPN
ijtc-594	145	43	-	-	PUNCT
ijtc-594	145	44	npm	npm	PROPN
ijtc-594	145	45	-1,391	-1,391	PROPN
ijtc-594	145	46	,	,	PUNCT
ijtc-594	145	47	585	585	NUM
ijtc-594	145	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	145	49	the	the	DET
ijtc-594	145	50	role	role	NOUN
ijtc-594	145	51	of	of	ADP
ijtc-594	145	52	firm	firm	ADJ
ijtc-594	145	53	size	size	NOUN
ijtc-594	145	54	in	in	ADP
ijtc-594	145	55	moderating	moderate	VERB
ijtc-594	145	56	the	the	DET
ijtc-594	145	57	relationship	relationship	NOUN
ijtc-594	145	58	between	between	ADP
ijtc-594	145	59	profitability	profitability	NOUN
ijtc-594	145	60	and	and	CCONJ
ijtc-594	145	61	share	share	NOUN
ijtc-594	145	62	prices	price	NOUN
ijtc-594	145	63	of	of	ADP
ijtc-594	145	64	food	food	NOUN
ijtc-594	145	65	and	and	CCONJ
ijtc-594	145	66	beverage	beverage	NOUN
ijtc-594	145	67	companies	company	NOUN
ijtc-594	145	68	akbar	akbar	VERB
ijtc-594	145	69	9	9	NUM
ijtc-594	145	70	|	|	ADV
ijtc-594	145	71	ilomata	ilomata	PROPN
ijtc-594	145	72	international	international	ADJ
ijtc-594	145	73	journal	journal	NOUN
ijtc-594	145	74	of	of	ADP
ijtc-594	145	75	tax	tax	PROPN
ijtc-594	145	76	&	&	CCONJ
ijtc-594	145	77	accountinghttps://www.ilomata.org/index.php/ijtc	accountinghttps://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	145	78	estimate	estimate	NOUN
ijtc-594	145	79	p	p	PROPN
ijtc-594	145	80	share_price	share_price	PROPN
ijtc-594	145	81	<	<	X
ijtc-594	145	82	-	-	PUNCT
ijtc-594	145	83	gpm_size	gpm_size	NOUN
ijtc-594	145	84	1,211	1,211	NUM
ijtc-594	145	85	,	,	PUNCT
ijtc-594	145	86	009	009	NUM
ijtc-594	145	87	share_price	share_price	NOUN
ijtc-594	145	88	<	<	X
ijtc-594	145	89	-	-	PUNCT
ijtc-594	145	90	opm_size	opm_size	ADJ
ijtc-594	145	91	9,767	9,767	NUM
ijtc-594	145	92	*	*	PUNCT
ijtc-594	145	93	*	*	PUNCT
ijtc-594	145	94	*	*	PUNCT
ijtc-594	145	95	share_price	share_price	NOUN
ijtc-594	145	96	<	<	NOUN
ijtc-594	145	97	-	-	NOUN
ijtc-594	145	98	npm_size	npm_size	NOUN
ijtc-594	145	99	-2,047	-2,047	NOUN
ijtc-594	145	100	,	,	PUNCT
ijtc-594	145	101	466	466	NUM
ijtc-594	145	102	source	source	NOUN
ijtc-594	145	103	:	:	PUNCT
ijtc-594	145	104	data	datum	NOUN
ijtc-594	145	105	processed	process	VERB
ijtc-594	145	106	by	by	ADP
ijtc-594	145	107	researchers	researcher	NOUN
ijtc-594	145	108	it	it	PRON
ijtc-594	145	109	is	be	AUX
ijtc-594	145	110	clear	clear	ADJ
ijtc-594	145	111	from	from	ADP
ijtc-594	145	112	the	the	DET
ijtc-594	145	113	second	second	ADJ
ijtc-594	145	114	model	model	NOUN
ijtc-594	145	115	that	that	PRON
ijtc-594	145	116	gpm	gpm	NOUN
ijtc-594	145	117	has	have	VERB
ijtc-594	145	118	a	a	DET
ijtc-594	145	119	significant	significant	ADJ
ijtc-594	145	120	impact	impact	NOUN
ijtc-594	145	121	on	on	ADP
ijtc-594	145	122	share	share	NOUN
ijtc-594	145	123	prices	price	NOUN
ijtc-594	145	124	.	.	PUNCT
ijtc-594	146	1	this	this	PRON
ijtc-594	146	2	is	be	AUX
ijtc-594	146	3	contrast	contrast	NOUN
ijtc-594	146	4	in	in	ADP
ijtc-594	146	5	the	the	DET
ijtc-594	146	6	first	first	ADJ
ijtc-594	146	7	model	model	NOUN
ijtc-594	146	8	that	that	PRON
ijtc-594	146	9	shows	show	VERB
ijtc-594	146	10	that	that	SCONJ
ijtc-594	146	11	gpm	gpm	NOUN
ijtc-594	146	12	has	have	VERB
ijtc-594	146	13	no	no	DET
ijtc-594	146	14	appreciable	appreciable	ADJ
ijtc-594	146	15	impact	impact	NOUN
ijtc-594	146	16	on	on	ADP
ijtc-594	146	17	share	share	NOUN
ijtc-594	146	18	prices	price	NOUN
ijtc-594	146	19	.	.	PUNCT
ijtc-594	147	1	furthermore	furthermore	ADV
ijtc-594	147	2	,	,	PUNCT
ijtc-594	147	3	the	the	DET
ijtc-594	147	4	interaction	interaction	NOUN
ijtc-594	147	5	variables	variable	NOUN
ijtc-594	147	6	of	of	ADP
ijtc-594	147	7	gpm	gpm	NOUN
ijtc-594	147	8	and	and	CCONJ
ijtc-594	147	9	firm	firm	ADJ
ijtc-594	147	10	size	size	NOUN
ijtc-594	147	11	also	also	ADV
ijtc-594	147	12	significantly	significantly	ADV
ijtc-594	147	13	influence	influence	VERB
ijtc-594	147	14	share	share	NOUN
ijtc-594	147	15	prices	price	NOUN
ijtc-594	147	16	.	.	PUNCT
ijtc-594	148	1	this	this	DET
ijtc-594	148	2	result	result	NOUN
ijtc-594	148	3	proves	prove	VERB
ijtc-594	148	4	that	that	SCONJ
ijtc-594	148	5	firm	firm	ADJ
ijtc-594	148	6	size	size	NOUN
ijtc-594	148	7	can	can	AUX
ijtc-594	148	8	moderate	moderate	VERB
ijtc-594	148	9	the	the	DET
ijtc-594	148	10	relationship	relationship	NOUN
ijtc-594	148	11	between	between	ADP
ijtc-594	148	12	gpm	gpm	NOUN
ijtc-594	148	13	and	and	CCONJ
ijtc-594	148	14	share	share	NOUN
ijtc-594	148	15	prices	price	NOUN
ijtc-594	148	16	.	.	PUNCT
ijtc-594	149	1	the	the	DET
ijtc-594	149	2	same	same	ADJ
ijtc-594	149	3	result	result	NOUN
ijtc-594	149	4	can	can	AUX
ijtc-594	149	5	be	be	AUX
ijtc-594	149	6	seen	see	VERB
ijtc-594	149	7	in	in	ADP
ijtc-594	149	8	opm	opm	PROPN
ijtc-594	149	9	.	.	PUNCT
ijtc-594	150	1	there	there	PRON
ijtc-594	150	2	is	be	VERB
ijtc-594	150	3	a	a	DET
ijtc-594	150	4	change	change	NOUN
ijtc-594	150	5	in	in	ADP
ijtc-594	150	6	the	the	DET
ijtc-594	150	7	value	value	NOUN
ijtc-594	150	8	of	of	ADP
ijtc-594	150	9	the	the	DET
ijtc-594	150	10	p	p	NOUN
ijtc-594	150	11	-	-	PUNCT
ijtc-594	150	12	value	value	NOUN
ijtc-594	150	13	,	,	PUNCT
ijtc-594	150	14	wherein	wherein	SCONJ
ijtc-594	150	15	in	in	ADP
ijtc-594	150	16	the	the	DET
ijtc-594	150	17	first	first	ADJ
ijtc-594	150	18	model	model	NOUN
ijtc-594	150	19	,	,	PUNCT
ijtc-594	150	20	the	the	DET
ijtc-594	150	21	p	p	NOUN
ijtc-594	150	22	-	-	PUNCT
ijtc-594	150	23	value	value	NOUN
ijtc-594	150	24	between	between	ADP
ijtc-594	150	25	gpm	gpm	NOUN
ijtc-594	150	26	and	and	CCONJ
ijtc-594	150	27	share	share	NOUN
ijtc-594	150	28	prices	price	NOUN
ijtc-594	150	29	is	be	AUX
ijtc-594	150	30	0.37	0.37	NUM
ijtc-594	150	31	.	.	PUNCT
ijtc-594	151	1	meanwhile	meanwhile	ADV
ijtc-594	151	2	,	,	PUNCT
ijtc-594	151	3	in	in	ADP
ijtc-594	151	4	the	the	DET
ijtc-594	151	5	second	second	ADJ
ijtc-594	151	6	model	model	NOUN
ijtc-594	151	7	,	,	PUNCT
ijtc-594	151	8	the	the	DET
ijtc-594	151	9	p	p	NOUN
ijtc-594	151	10	-	-	PUNCT
ijtc-594	151	11	value	value	NOUN
ijtc-594	151	12	increased	increase	VERB
ijtc-594	151	13	to	to	ADP
ijtc-594	151	14	0.023	0.023	NUM
ijtc-594	151	15	.	.	PUNCT
ijtc-594	152	1	likewise	likewise	ADV
ijtc-594	152	2	,	,	PUNCT
ijtc-594	152	3	the	the	DET
ijtc-594	152	4	interaction	interaction	NOUN
ijtc-594	152	5	effect	effect	NOUN
ijtc-594	152	6	of	of	ADP
ijtc-594	152	7	gpm	gpm	NOUN
ijtc-594	152	8	and	and	CCONJ
ijtc-594	152	9	company	company	NOUN
ijtc-594	152	10	size	size	NOUN
ijtc-594	152	11	on	on	ADP
ijtc-594	152	12	share	share	NOUN
ijtc-594	152	13	prices	price	NOUN
ijtc-594	152	14	is	be	AUX
ijtc-594	152	15	significant	significant	ADJ
ijtc-594	152	16	,	,	PUNCT
ijtc-594	152	17	namely	namely	ADV
ijtc-594	152	18	0.00	0.00	NUM
ijtc-594	152	19	.	.	PUNCT
ijtc-594	153	1	this	this	DET
ijtc-594	153	2	result	result	NOUN
ijtc-594	153	3	proves	prove	VERB
ijtc-594	153	4	that	that	SCONJ
ijtc-594	153	5	firm	firm	ADJ
ijtc-594	153	6	size	size	NOUN
ijtc-594	153	7	can	can	AUX
ijtc-594	153	8	moderate	moderate	VERB
ijtc-594	153	9	the	the	DET
ijtc-594	153	10	relationship	relationship	NOUN
ijtc-594	153	11	between	between	ADP
ijtc-594	153	12	the	the	DET
ijtc-594	153	13	opm	opm	PROPN
ijtc-594	153	14	variable	variable	NOUN
ijtc-594	153	15	and	and	CCONJ
ijtc-594	153	16	share	share	NOUN
ijtc-594	153	17	prices	price	NOUN
ijtc-594	153	18	.	.	PUNCT
ijtc-594	154	1	in	in	ADP
ijtc-594	154	2	contrast	contrast	NOUN
ijtc-594	154	3	to	to	ADP
ijtc-594	154	4	gpm	gpm	NOUN
ijtc-594	154	5	and	and	CCONJ
ijtc-594	154	6	opm	opm	PROPN
ijtc-594	154	7	,	,	PUNCT
ijtc-594	154	8	in	in	ADP
ijtc-594	154	9	the	the	DET
ijtc-594	154	10	first	first	ADJ
ijtc-594	154	11	and	and	CCONJ
ijtc-594	154	12	second	second	ADJ
ijtc-594	154	13	models	model	NOUN
ijtc-594	154	14	,	,	PUNCT
ijtc-594	154	15	npm	npm	PROPN
ijtc-594	154	16	was	be	AUX
ijtc-594	154	17	not	not	PART
ijtc-594	154	18	proven	prove	VERB
ijtc-594	154	19	to	to	PART
ijtc-594	154	20	affect	affect	VERB
ijtc-594	154	21	share	share	NOUN
ijtc-594	154	22	prices	price	NOUN
ijtc-594	154	23	significantly	significantly	ADV
ijtc-594	154	24	.	.	PUNCT
ijtc-594	155	1	likewise	likewise	ADV
ijtc-594	155	2	,	,	PUNCT
ijtc-594	155	3	there	there	PRON
ijtc-594	155	4	is	be	VERB
ijtc-594	155	5	insignificant	insignificant	ADJ
ijtc-594	155	6	impact	impact	NOUN
ijtc-594	155	7	on	on	ADP
ijtc-594	155	8	share	share	NOUN
ijtc-594	155	9	prices	price	NOUN
ijtc-594	155	10	from	from	ADP
ijtc-594	155	11	the	the	DET
ijtc-594	155	12	interaction	interaction	NOUN
ijtc-594	155	13	variable	variable	NOUN
ijtc-594	155	14	of	of	ADP
ijtc-594	155	15	business	business	NOUN
ijtc-594	155	16	size	size	NOUN
ijtc-594	155	17	and	and	CCONJ
ijtc-594	155	18	npm	npm	PROPN
ijtc-594	155	19	.	.	PUNCT
ijtc-594	156	1	conclusion	conclusion	NOUN
ijtc-594	156	2	of	of	ADP
ijtc-594	156	3	the	the	DET
ijtc-594	156	4	moderating	moderate	VERB
ijtc-594	156	5	effect	effect	NOUN
ijtc-594	156	6	of	of	ADP
ijtc-594	156	7	firm	firm	ADJ
ijtc-594	156	8	size	size	NOUN
ijtc-594	156	9	on	on	ADP
ijtc-594	156	10	the	the	DET
ijtc-594	156	11	effect	effect	NOUN
ijtc-594	156	12	of	of	ADP
ijtc-594	156	13	gpm	gpm	NOUN
ijtc-594	156	14	on	on	ADP
ijtc-594	156	15	share	share	NOUN
ijtc-594	156	16	prices	price	NOUN
ijtc-594	156	17	this	this	DET
ijtc-594	156	18	study	study	NOUN
ijtc-594	156	19	was	be	AUX
ijtc-594	156	20	unable	unable	ADJ
ijtc-594	156	21	to	to	PART
ijtc-594	156	22	show	show	VERB
ijtc-594	156	23	that	that	PRON
ijtc-594	156	24	gpm	gpm	NOUN
ijtc-594	156	25	significantly	significantly	ADV
ijtc-594	156	26	affects	affect	VERB
ijtc-594	156	27	share	share	NOUN
ijtc-594	156	28	prices	price	NOUN
ijtc-594	156	29	.	.	PUNCT
ijtc-594	157	1	this	this	DET
ijtc-594	157	2	finding	finding	NOUN
ijtc-594	157	3	demonstrates	demonstrate	VERB
ijtc-594	157	4	why	why	SCONJ
ijtc-594	157	5	shareholder	shareholder	NOUN
ijtc-594	157	6	emphasis	emphasis	NOUN
ijtc-594	157	7	is	be	AUX
ijtc-594	157	8	not	not	PART
ijtc-594	157	9	concentrated	concentrate	VERB
ijtc-594	157	10	on	on	ADP
ijtc-594	157	11	gpm	gpm	PROPN
ijtc-594	157	12	.	.	PUNCT
ijtc-594	158	1	according	accord	VERB
ijtc-594	158	2	to	to	ADP
ijtc-594	158	3	(	(	PUNCT
ijtc-594	158	4	hanafi	hanafi	X
ijtc-594	158	5	&	&	CCONJ
ijtc-594	158	6	halim	halim	PROPN
ijtc-594	158	7	,	,	PUNCT
ijtc-594	158	8	2018	2018	NUM
ijtc-594	158	9	)	)	PUNCT
ijtc-594	158	10	,	,	PUNCT
ijtc-594	158	11	gpm	gpm	NOUN
ijtc-594	158	12	measures	measure	VERB
ijtc-594	158	13	a	a	DET
ijtc-594	158	14	company	company	NOUN
ijtc-594	158	15	's	's	PART
ijtc-594	158	16	potential	potential	NOUN
ijtc-594	158	17	to	to	PART
ijtc-594	158	18	generate	generate	VERB
ijtc-594	158	19	a	a	DET
ijtc-594	158	20	profit	profit	NOUN
ijtc-594	158	21	in	in	ADP
ijtc-594	158	22	relation	relation	NOUN
ijtc-594	158	23	to	to	ADP
ijtc-594	158	24	its	its	PRON
ijtc-594	158	25	own	own	ADJ
ijtc-594	158	26	size	size	NOUN
ijtc-594	158	27	by	by	ADP
ijtc-594	158	28	deducting	deduct	VERB
ijtc-594	158	29	cost	cost	NOUN
ijtc-594	158	30	of	of	ADP
ijtc-594	158	31	goods	good	NOUN
ijtc-594	158	32	sold	sell	VERB
ijtc-594	158	33	from	from	ADP
ijtc-594	158	34	net	net	ADJ
ijtc-594	158	35	sales	sale	NOUN
ijtc-594	158	36	.	.	PUNCT
ijtc-594	159	1	however	however	ADV
ijtc-594	159	2	,	,	PUNCT
ijtc-594	159	3	other	other	ADJ
ijtc-594	159	4	operating	operating	NOUN
ijtc-594	159	5	incomes	income	NOUN
ijtc-594	159	6	and	and	CCONJ
ijtc-594	159	7	expenses	expense	NOUN
ijtc-594	159	8	are	be	AUX
ijtc-594	159	9	part	part	NOUN
ijtc-594	159	10	of	of	ADP
ijtc-594	159	11	operational	operational	ADJ
ijtc-594	159	12	activities	activity	NOUN
ijtc-594	159	13	that	that	PRON
ijtc-594	159	14	can	can	AUX
ijtc-594	159	15	increase	increase	VERB
ijtc-594	159	16	or	or	CCONJ
ijtc-594	159	17	decrease	decrease	VERB
ijtc-594	159	18	the	the	DET
ijtc-594	159	19	profit	profit	NOUN
ijtc-594	159	20	margin	margin	NOUN
ijtc-594	159	21	value	value	NOUN
ijtc-594	159	22	that	that	PRON
ijtc-594	159	23	should	should	AUX
ijtc-594	159	24	be	be	AUX
ijtc-594	159	25	considered	consider	VERB
ijtc-594	159	26	to	to	PART
ijtc-594	159	27	generate	generate	VERB
ijtc-594	159	28	profits	profit	NOUN
ijtc-594	159	29	.	.	PUNCT
ijtc-594	160	1	as	as	SCONJ
ijtc-594	160	2	shown	show	VERB
ijtc-594	160	3	in	in	ADP
ijtc-594	160	4	table	table	NOUN
ijtc-594	160	5	1	1	NUM
ijtc-594	160	6	,	,	PUNCT
ijtc-594	160	7	the	the	DET
ijtc-594	160	8	average	average	ADJ
ijtc-594	160	9	value	value	NOUN
ijtc-594	160	10	of	of	ADP
ijtc-594	160	11	gpm	gpm	NOUN
ijtc-594	160	12	is	be	AUX
ijtc-594	160	13	greater	great	ADJ
ijtc-594	160	14	than	than	ADP
ijtc-594	160	15	that	that	PRON
ijtc-594	160	16	of	of	ADP
ijtc-594	160	17	opm	opm	PROPN
ijtc-594	160	18	and	and	CCONJ
ijtc-594	160	19	npm	npm	PROPN
ijtc-594	160	20	,	,	PUNCT
ijtc-594	160	21	namely	namely	ADV
ijtc-594	160	22	37.65	37.65	NUM
ijtc-594	160	23	%	%	NOUN
ijtc-594	160	24	,	,	PUNCT
ijtc-594	160	25	18.75	18.75	NUM
ijtc-594	160	26	%	%	NOUN
ijtc-594	160	27	,	,	PUNCT
ijtc-594	160	28	and	and	CCONJ
ijtc-594	160	29	13.65	13.65	NUM
ijtc-594	160	30	%	%	NOUN
ijtc-594	160	31	.	.	PUNCT
ijtc-594	161	1	in	in	ADP
ijtc-594	161	2	proportion	proportion	NOUN
ijtc-594	161	3	,	,	PUNCT
ijtc-594	161	4	its	its	PRON
ijtc-594	161	5	value	value	NOUN
ijtc-594	161	6	is	be	AUX
ijtc-594	161	7	far	far	ADV
ijtc-594	161	8	above	above	ADP
ijtc-594	161	9	the	the	DET
ijtc-594	161	10	others	other	NOUN
ijtc-594	161	11	.	.	PUNCT
ijtc-594	162	1	this	this	DET
ijtc-594	162	2	result	result	NOUN
ijtc-594	162	3	shows	show	VERB
ijtc-594	162	4	that	that	SCONJ
ijtc-594	162	5	there	there	PRON
ijtc-594	162	6	is	be	VERB
ijtc-594	162	7	a	a	DET
ijtc-594	162	8	need	need	NOUN
ijtc-594	162	9	to	to	PART
ijtc-594	162	10	consider	consider	VERB
ijtc-594	162	11	other	other	ADJ
ijtc-594	162	12	costs	cost	NOUN
ijtc-594	162	13	other	other	ADJ
ijtc-594	162	14	than	than	ADP
ijtc-594	162	15	the	the	DET
ijtc-594	162	16	cost	cost	NOUN
ijtc-594	162	17	of	of	ADP
ijtc-594	162	18	goods	good	NOUN
ijtc-594	162	19	sold	sell	VERB
ijtc-594	162	20	that	that	PRON
ijtc-594	162	21	must	must	AUX
ijtc-594	162	22	be	be	AUX
ijtc-594	162	23	considered	consider	VERB
ijtc-594	162	24	in	in	ADP
ijtc-594	162	25	assessing	assess	VERB
ijtc-594	162	26	share	share	NOUN
ijtc-594	162	27	prices	price	NOUN
ijtc-594	162	28	.	.	PUNCT
ijtc-594	163	1	table	table	NOUN
ijtc-594	163	2	4	4	NUM
ijtc-594	163	3	shows	show	VERB
ijtc-594	163	4	that	that	SCONJ
ijtc-594	163	5	firm	firm	ADJ
ijtc-594	163	6	size	size	NOUN
ijtc-594	163	7	can	can	AUX
ijtc-594	163	8	moderate	moderate	VERB
ijtc-594	163	9	the	the	DET
ijtc-594	163	10	effect	effect	NOUN
ijtc-594	163	11	of	of	ADP
ijtc-594	163	12	gpm	gpm	NOUN
ijtc-594	163	13	on	on	ADP
ijtc-594	163	14	share	share	NOUN
ijtc-594	163	15	prices	price	NOUN
ijtc-594	163	16	.	.	PUNCT
ijtc-594	164	1	this	this	DET
ijtc-594	164	2	result	result	NOUN
ijtc-594	164	3	shows	show	VERB
ijtc-594	164	4	that	that	SCONJ
ijtc-594	164	5	companies	company	NOUN
ijtc-594	164	6	with	with	ADP
ijtc-594	164	7	more	more	ADV
ijtc-594	164	8	considerable	considerable	ADJ
ijtc-594	164	9	assets	asset	NOUN
ijtc-594	164	10	have	have	VERB
ijtc-594	164	11	higher	high	ADJ
ijtc-594	164	12	investor	investor	NOUN
ijtc-594	164	13	confidence	confidence	NOUN
ijtc-594	164	14	.	.	PUNCT
ijtc-594	165	1	so	so	ADV
ijtc-594	165	2	gpm	gpm	PROPN
ijtc-594	165	3	,	,	PUNCT
ijtc-594	165	4	which	which	PRON
ijtc-594	165	5	initially	initially	ADV
ijtc-594	165	6	has	have	VERB
ijtc-594	165	7	no	no	DET
ijtc-594	165	8	effect	effect	NOUN
ijtc-594	165	9	on	on	ADP
ijtc-594	165	10	share	share	NOUN
ijtc-594	165	11	prices	price	NOUN
ijtc-594	165	12	,	,	PUNCT
ijtc-594	165	13	will	will	AUX
ijtc-594	165	14	influence	influence	VERB
ijtc-594	165	15	share	share	NOUN
ijtc-594	165	16	prices	price	NOUN
ijtc-594	165	17	when	when	SCONJ
ijtc-594	165	18	interacting	interact	VERB
ijtc-594	165	19	with	with	ADP
ijtc-594	165	20	company	company	NOUN
ijtc-594	165	21	size	size	NOUN
ijtc-594	165	22	.	.	PUNCT
ijtc-594	166	1	conclusion	conclusion	NOUN
ijtc-594	166	2	of	of	ADP
ijtc-594	166	3	the	the	DET
ijtc-594	166	4	moderating	moderate	VERB
ijtc-594	166	5	effect	effect	NOUN
ijtc-594	166	6	of	of	ADP
ijtc-594	166	7	firm	firm	ADJ
ijtc-594	166	8	size	size	NOUN
ijtc-594	166	9	on	on	ADP
ijtc-594	166	10	the	the	DET
ijtc-594	166	11	effect	effect	NOUN
ijtc-594	166	12	of	of	ADP
ijtc-594	166	13	opm	opm	PROPN
ijtc-594	166	14	on	on	ADP
ijtc-594	166	15	share	share	NOUN
ijtc-594	166	16	prices	price	NOUN
ijtc-594	166	17	this	this	DET
ijtc-594	166	18	study	study	NOUN
ijtc-594	166	19	succeeded	succeed	VERB
ijtc-594	166	20	in	in	ADP
ijtc-594	166	21	proving	prove	VERB
ijtc-594	166	22	that	that	SCONJ
ijtc-594	166	23	opm	opm	PROPN
ijtc-594	166	24	has	have	VERB
ijtc-594	166	25	a	a	DET
ijtc-594	166	26	significant	significant	ADJ
ijtc-594	166	27	influence	influence	NOUN
ijtc-594	166	28	on	on	ADP
ijtc-594	166	29	share	share	NOUN
ijtc-594	166	30	prices	price	NOUN
ijtc-594	166	31	.	.	PUNCT
ijtc-594	167	1	as	as	SCONJ
ijtc-594	167	2	explained	explain	VERB
ijtc-594	167	3	by	by	ADP
ijtc-594	167	4	(	(	PUNCT
ijtc-594	167	5	sherman	sherman	PROPN
ijtc-594	167	6	,	,	PUNCT
ijtc-594	167	7	2015	2015	NUM
ijtc-594	167	8	)	)	PUNCT
ijtc-594	167	9	,	,	PUNCT
ijtc-594	167	10	the	the	PRON
ijtc-594	167	11	higher	high	ADJ
ijtc-594	167	12	the	the	DET
ijtc-594	167	13	company	company	NOUN
ijtc-594	167	14	's	's	PART
ijtc-594	167	15	operating	operate	VERB
ijtc-594	167	16	profit	profit	NOUN
ijtc-594	167	17	margin	margin	NOUN
ijtc-594	167	18	,	,	PUNCT
ijtc-594	167	19	the	the	PRON
ijtc-594	167	20	more	more	ADV
ijtc-594	167	21	reliable	reliable	ADJ
ijtc-594	167	22	the	the	DET
ijtc-594	167	23	company	company	NOUN
ijtc-594	167	24	is	be	AUX
ijtc-594	167	25	in	in	ADP
ijtc-594	167	26	controlling	control	VERB
ijtc-594	167	27	operating	operating	NOUN
ijtc-594	167	28	costs	cost	NOUN
ijtc-594	167	29	or	or	CCONJ
ijtc-594	167	30	maintaining	maintain	VERB
ijtc-594	167	31	a	a	DET
ijtc-594	167	32	solid	solid	ADJ
ijtc-594	167	33	gross	gross	ADJ
ijtc-594	167	34	profit	profit	NOUN
ijtc-594	167	35	margin	margin	NOUN
ijtc-594	167	36	.	.	PUNCT
ijtc-594	168	1	therefore	therefore	ADV
ijtc-594	168	2	,	,	PUNCT
ijtc-594	168	3	investors	investor	NOUN
ijtc-594	168	4	place	place	VERB
ijtc-594	168	5	opm	opm	PROPN
ijtc-594	168	6	as	as	ADP
ijtc-594	168	7	a	a	DET
ijtc-594	168	8	variable	variable	NOUN
ijtc-594	168	9	that	that	PRON
ijtc-594	168	10	affects	affect	VERB
ijtc-594	168	11	the	the	DET
ijtc-594	168	12	share	share	NOUN
ijtc-594	168	13	price	price	NOUN
ijtc-594	168	14	of	of	ADP
ijtc-594	168	15	(	(	PUNCT
ijtc-594	168	16	mardianti	mardianti	PROPN
ijtc-594	168	17	et	et	PROPN
ijtc-594	168	18	al	al	PROPN
ijtc-594	168	19	.	.	PROPN
ijtc-594	168	20	,	,	PUNCT
ijtc-594	168	21	2019	2019	NUM
ijtc-594	168	22	)	)	PUNCT
ijtc-594	168	23	.	.	PUNCT
ijtc-594	169	1	this	this	DET
ijtc-594	169	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	169	3	the	the	DET
ijtc-594	169	4	role	role	NOUN
ijtc-594	169	5	of	of	ADP
ijtc-594	169	6	firm	firm	ADJ
ijtc-594	169	7	size	size	NOUN
ijtc-594	169	8	in	in	ADP
ijtc-594	169	9	moderating	moderate	VERB
ijtc-594	169	10	the	the	DET
ijtc-594	169	11	relationship	relationship	NOUN
ijtc-594	169	12	between	between	ADP
ijtc-594	169	13	profitability	profitability	NOUN
ijtc-594	169	14	and	and	CCONJ
ijtc-594	169	15	share	share	NOUN
ijtc-594	169	16	prices	price	NOUN
ijtc-594	169	17	of	of	ADP
ijtc-594	169	18	food	food	NOUN
ijtc-594	169	19	and	and	CCONJ
ijtc-594	169	20	beverage	beverage	NOUN
ijtc-594	169	21	companies	company	NOUN
ijtc-594	169	22	akbar	akbar	VERB
ijtc-594	169	23	10	10	NUM
ijtc-594	169	24	|	|	ADV
ijtc-594	169	25	ilomata	ilomata	PROPN
ijtc-594	169	26	international	international	ADJ
ijtc-594	169	27	journal	journal	NOUN
ijtc-594	169	28	of	of	ADP
ijtc-594	169	29	tax	tax	PROPN
ijtc-594	169	30	&	&	CCONJ
ijtc-594	169	31	accounting	accounting	PROPN
ijtc-594	169	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	169	33	viewpoint	viewpoint	NOUN
ijtc-594	169	34	demonstrates	demonstrate	VERB
ijtc-594	169	35	that	that	SCONJ
ijtc-594	169	36	operating	operate	VERB
ijtc-594	169	37	income	income	NOUN
ijtc-594	169	38	,	,	PUNCT
ijtc-594	169	39	in	in	ADP
ijtc-594	169	40	addition	addition	NOUN
ijtc-594	169	41	to	to	ADP
ijtc-594	169	42	the	the	DET
ijtc-594	169	43	company	company	NOUN
ijtc-594	169	44	's	's	PART
ijtc-594	169	45	relative	relative	ADJ
ijtc-594	169	46	profit	profit	NOUN
ijtc-594	169	47	,	,	PUNCT
ijtc-594	169	48	should	should	AUX
ijtc-594	169	49	be	be	AUX
ijtc-594	169	50	taken	take	VERB
ijtc-594	169	51	into	into	ADP
ijtc-594	169	52	account	account	NOUN
ijtc-594	169	53	when	when	SCONJ
ijtc-594	169	54	evaluating	evaluate	VERB
ijtc-594	169	55	operating	operating	NOUN
ijtc-594	169	56	performance	performance	NOUN
ijtc-594	169	57	.	.	PUNCT
ijtc-594	170	1	this	this	DET
ijtc-594	170	2	study	study	NOUN
ijtc-594	170	3	was	be	AUX
ijtc-594	170	4	successful	successful	ADJ
ijtc-594	170	5	in	in	ADP
ijtc-594	170	6	demonstrating	demonstrate	VERB
ijtc-594	170	7	the	the	DET
ijtc-594	170	8	importance	importance	NOUN
ijtc-594	170	9	of	of	ADP
ijtc-594	170	10	business	business	NOUN
ijtc-594	170	11	size	size	NOUN
ijtc-594	170	12	in	in	ADP
ijtc-594	170	13	moderating	moderate	VERB
ijtc-594	170	14	the	the	DET
ijtc-594	170	15	relationship	relationship	NOUN
ijtc-594	170	16	between	between	ADP
ijtc-594	170	17	opm	opm	PROPN
ijtc-594	170	18	and	and	CCONJ
ijtc-594	170	19	share	share	NOUN
ijtc-594	170	20	prices	price	NOUN
ijtc-594	170	21	.	.	PUNCT
ijtc-594	171	1	as	as	SCONJ
ijtc-594	171	2	shown	show	VERB
ijtc-594	171	3	in	in	ADP
ijtc-594	171	4	table	table	NOUN
ijtc-594	171	5	3	3	NUM
ijtc-594	171	6	and	and	CCONJ
ijtc-594	171	7	table	table	NOUN
ijtc-594	171	8	4	4	NUM
ijtc-594	171	9	,	,	PUNCT
ijtc-594	171	10	there	there	PRON
ijtc-594	171	11	is	be	VERB
ijtc-594	171	12	an	an	DET
ijtc-594	171	13	increase	increase	NOUN
ijtc-594	171	14	in	in	ADP
ijtc-594	171	15	p	p	NOUN
ijtc-594	171	16	-	-	PUNCT
ijtc-594	171	17	value	value	NOUN
ijtc-594	171	18	from	from	ADP
ijtc-594	171	19	before	before	SCONJ
ijtc-594	171	20	the	the	DET
ijtc-594	171	21	moderating	moderate	VERB
ijtc-594	171	22	effect	effect	NOUN
ijtc-594	171	23	is	be	AUX
ijtc-594	171	24	given	give	VERB
ijtc-594	171	25	to	to	ADP
ijtc-594	171	26	after	after	SCONJ
ijtc-594	171	27	the	the	DET
ijtc-594	171	28	moderating	moderate	VERB
ijtc-594	171	29	effect	effect	NOUN
ijtc-594	171	30	is	be	AUX
ijtc-594	171	31	given	give	VERB
ijtc-594	171	32	.	.	PUNCT
ijtc-594	172	1	conclusion	conclusion	NOUN
ijtc-594	172	2	of	of	ADP
ijtc-594	172	3	the	the	DET
ijtc-594	172	4	moderating	moderate	VERB
ijtc-594	172	5	effect	effect	NOUN
ijtc-594	172	6	of	of	ADP
ijtc-594	172	7	firm	firm	ADJ
ijtc-594	172	8	size	size	NOUN
ijtc-594	172	9	on	on	ADP
ijtc-594	172	10	the	the	DET
ijtc-594	172	11	effect	effect	NOUN
ijtc-594	172	12	of	of	ADP
ijtc-594	172	13	npm	npm	PROPN
ijtc-594	172	14	on	on	ADP
ijtc-594	172	15	share	share	NOUN
ijtc-594	172	16	prices	price	NOUN
ijtc-594	172	17	this	this	DET
ijtc-594	172	18	study	study	NOUN
ijtc-594	172	19	was	be	AUX
ijtc-594	172	20	unable	unable	ADJ
ijtc-594	172	21	to	to	PART
ijtc-594	172	22	demonstrate	demonstrate	VERB
ijtc-594	172	23	that	that	SCONJ
ijtc-594	172	24	npm	npm	PROPN
ijtc-594	172	25	had	have	VERB
ijtc-594	172	26	a	a	DET
ijtc-594	172	27	large	large	ADJ
ijtc-594	172	28	impact	impact	NOUN
ijtc-594	172	29	on	on	ADP
ijtc-594	172	30	share	share	NOUN
ijtc-594	172	31	prices	price	NOUN
ijtc-594	172	32	.	.	PUNCT
ijtc-594	173	1	this	this	DET
ijtc-594	173	2	research	research	NOUN
ijtc-594	173	3	proves	prove	VERB
ijtc-594	173	4	that	that	SCONJ
ijtc-594	173	5	investors	investor	NOUN
ijtc-594	173	6	are	be	AUX
ijtc-594	173	7	not	not	PART
ijtc-594	173	8	concentrated	concentrate	VERB
ijtc-594	173	9	from	from	ADP
ijtc-594	173	10	net	net	ADJ
ijtc-594	173	11	income	income	NOUN
ijtc-594	173	12	,	,	PUNCT
ijtc-594	173	13	which	which	PRON
ijtc-594	173	14	has	have	AUX
ijtc-594	173	15	been	be	AUX
ijtc-594	173	16	deducted	deduct	VERB
ijtc-594	173	17	by	by	ADP
ijtc-594	173	18	other	other	ADJ
ijtc-594	173	19	expenses	expense	NOUN
ijtc-594	173	20	such	such	ADJ
ijtc-594	173	21	as	as	ADP
ijtc-594	173	22	interest	interest	NOUN
ijtc-594	173	23	expense	expense	NOUN
ijtc-594	173	24	,	,	PUNCT
ijtc-594	173	25	impairment	impairment	NOUN
ijtc-594	173	26	of	of	ADP
ijtc-594	173	27	receivables	receivables	NOUN
ijtc-594	173	28	,	,	PUNCT
ijtc-594	173	29	foreign	foreign	ADJ
ijtc-594	173	30	exchange	exchange	NOUN
ijtc-594	173	31	differences	difference	NOUN
ijtc-594	173	32	,	,	PUNCT
ijtc-594	173	33	tax	tax	NOUN
ijtc-594	173	34	expense	expense	NOUN
ijtc-594	173	35	,	,	PUNCT
ijtc-594	173	36	and	and	CCONJ
ijtc-594	173	37	other	other	ADJ
ijtc-594	173	38	expenses	expense	NOUN
ijtc-594	173	39	outside	outside	ADP
ijtc-594	173	40	the	the	DET
ijtc-594	173	41	company	company	NOUN
ijtc-594	173	42	's	's	PART
ijtc-594	173	43	operations	operation	NOUN
ijtc-594	173	44	which	which	PRON
ijtc-594	173	45	tend	tend	VERB
ijtc-594	173	46	to	to	PART
ijtc-594	173	47	be	be	AUX
ijtc-594	173	48	beyond	beyond	ADP
ijtc-594	173	49	the	the	DET
ijtc-594	173	50	company	company	NOUN
ijtc-594	173	51	's	's	PART
ijtc-594	173	52	control	control	NOUN
ijtc-594	173	53	.	.	PUNCT
ijtc-594	174	1	therefore	therefore	ADV
ijtc-594	174	2	,	,	PUNCT
ijtc-594	174	3	the	the	DET
ijtc-594	174	4	value	value	NOUN
ijtc-594	174	5	of	of	ADP
ijtc-594	174	6	npm	npm	PROPN
ijtc-594	174	7	becomes	become	VERB
ijtc-594	174	8	smaller	small	ADJ
ijtc-594	174	9	depending	depend	VERB
ijtc-594	174	10	on	on	ADP
ijtc-594	174	11	other	other	ADJ
ijtc-594	174	12	factors	factor	NOUN
ijtc-594	174	13	that	that	PRON
ijtc-594	174	14	can	can	AUX
ijtc-594	174	15	affect	affect	VERB
ijtc-594	174	16	it	it	PRON
ijtc-594	174	17	,	,	PUNCT
ijtc-594	174	18	such	such	ADJ
ijtc-594	174	19	as	as	ADP
ijtc-594	174	20	the	the	DET
ijtc-594	174	21	level	level	NOUN
ijtc-594	174	22	of	of	ADP
ijtc-594	174	23	solvency	solvency	NOUN
ijtc-594	174	24	(	(	PUNCT
ijtc-594	174	25	batubara	batubara	PROPN
ijtc-594	174	26	&	&	CCONJ
ijtc-594	174	27	damayanti	damayanti	PROPN
ijtc-594	174	28	,	,	PUNCT
ijtc-594	174	29	2021	2021	NUM
ijtc-594	174	30	)	)	PUNCT
ijtc-594	174	31	.	.	PUNCT
ijtc-594	175	1	in	in	ADP
ijtc-594	175	2	line	line	NOUN
ijtc-594	175	3	with	with	ADP
ijtc-594	175	4	the	the	DET
ijtc-594	175	5	results	result	NOUN
ijtc-594	175	6	of	of	ADP
ijtc-594	175	7	descriptive	descriptive	ADJ
ijtc-594	175	8	statistics	statistic	NOUN
ijtc-594	175	9	in	in	ADP
ijtc-594	175	10	table	table	NOUN
ijtc-594	175	11	1	1	NUM
ijtc-594	175	12	,	,	PUNCT
ijtc-594	175	13	the	the	DET
ijtc-594	175	14	proportion	proportion	NOUN
ijtc-594	175	15	of	of	ADP
ijtc-594	175	16	npm	npm	NOUN
ijtc-594	175	17	is	be	AUX
ijtc-594	175	18	the	the	DET
ijtc-594	175	19	most	most	ADV
ijtc-594	175	20	minor	minor	ADJ
ijtc-594	175	21	compared	compare	VERB
ijtc-594	175	22	to	to	ADP
ijtc-594	175	23	gpm	gpm	NOUN
ijtc-594	175	24	and	and	CCONJ
ijtc-594	175	25	opm	opm	PROPN
ijtc-594	175	26	,	,	PUNCT
ijtc-594	175	27	namely	namely	ADV
ijtc-594	175	28	13.65	13.65	NUM
ijtc-594	175	29	%	%	NOUN
ijtc-594	175	30	,	,	PUNCT
ijtc-594	175	31	37.65	37.65	NUM
ijtc-594	175	32	%	%	NOUN
ijtc-594	175	33	,	,	PUNCT
ijtc-594	175	34	and	and	CCONJ
ijtc-594	175	35	18.75	18.75	NUM
ijtc-594	175	36	%	%	NOUN
ijtc-594	175	37	.	.	PUNCT
ijtc-594	176	1	this	this	DET
ijtc-594	176	2	study	study	NOUN
ijtc-594	176	3	fails	fail	VERB
ijtc-594	176	4	to	to	PART
ijtc-594	176	5	prove	prove	VERB
ijtc-594	176	6	that	that	DET
ijtc-594	176	7	firm	firm	ADJ
ijtc-594	176	8	size	size	NOUN
ijtc-594	176	9	significantly	significantly	ADV
ijtc-594	176	10	moderates	moderate	VERB
ijtc-594	176	11	the	the	DET
ijtc-594	176	12	effect	effect	NOUN
ijtc-594	176	13	of	of	ADP
ijtc-594	176	14	npm	npm	PROPN
ijtc-594	176	15	on	on	ADP
ijtc-594	176	16	share	share	NOUN
ijtc-594	176	17	prices	price	NOUN
ijtc-594	176	18	.	.	PUNCT
ijtc-594	177	1	since	since	SCONJ
ijtc-594	177	2	npm	npm	PROPN
ijtc-594	177	3	is	be	AUX
ijtc-594	177	4	not	not	PART
ijtc-594	177	5	the	the	DET
ijtc-594	177	6	main	main	ADJ
ijtc-594	177	7	focus	focus	NOUN
ijtc-594	177	8	of	of	ADP
ijtc-594	177	9	investors	investor	NOUN
ijtc-594	177	10	,	,	PUNCT
ijtc-594	177	11	size	size	NOUN
ijtc-594	177	12	also	also	ADV
ijtc-594	177	13	can	can	AUX
ijtc-594	177	14	not	not	PART
ijtc-594	177	15	moderate	moderate	VERB
ijtc-594	177	16	the	the	DET
ijtc-594	177	17	effect	effect	NOUN
ijtc-594	177	18	of	of	ADP
ijtc-594	177	19	npm	npm	PROPN
ijtc-594	177	20	on	on	ADP
ijtc-594	177	21	share	share	NOUN
ijtc-594	177	22	prices	price	NOUN
ijtc-594	177	23	.	.	PUNCT
ijtc-594	178	1	that	that	DET
ijtc-594	178	2	way	way	NOUN
ijtc-594	178	3	,	,	PUNCT
ijtc-594	178	4	the	the	DET
ijtc-594	178	5	company	company	NOUN
ijtc-594	178	6	's	's	PART
ijtc-594	178	7	size	size	NOUN
ijtc-594	178	8	can	can	AUX
ijtc-594	178	9	not	not	PART
ijtc-594	178	10	change	change	VERB
ijtc-594	178	11	the	the	DET
ijtc-594	178	12	investor	investor	NOUN
ijtc-594	178	13	's	's	PART
ijtc-594	178	14	focus	focus	NOUN
ijtc-594	178	15	on	on	ADP
ijtc-594	178	16	npm	npm	PROPN
ijtc-594	178	17	influencing	influence	VERB
ijtc-594	178	18	share	share	NOUN
ijtc-594	178	19	prices	price	NOUN
ijtc-594	178	20	.	.	PUNCT
ijtc-594	179	1	conclusion	conclusion	NOUN
ijtc-594	179	2	this	this	DET
ijtc-594	179	3	study	study	NOUN
ijtc-594	179	4	established	establish	VERB
ijtc-594	179	5	that	that	SCONJ
ijtc-594	179	6	investors	investor	NOUN
ijtc-594	179	7	choose	choose	VERB
ijtc-594	179	8	share	share	NOUN
ijtc-594	179	9	prices	price	NOUN
ijtc-594	179	10	for	for	ADP
ijtc-594	179	11	manufacturing	manufacturing	NOUN
ijtc-594	179	12	firms	firm	NOUN
ijtc-594	179	13	in	in	ADP
ijtc-594	179	14	the	the	DET
ijtc-594	179	15	food	food	NOUN
ijtc-594	179	16	and	and	CCONJ
ijtc-594	179	17	beverage	beverage	NOUN
ijtc-594	179	18	sector	sector	NOUN
ijtc-594	179	19	based	base	VERB
ijtc-594	179	20	on	on	ADP
ijtc-594	179	21	opm	opm	PROPN
ijtc-594	179	22	.	.	PUNCT
ijtc-594	180	1	this	this	DET
ijtc-594	180	2	study	study	NOUN
ijtc-594	180	3	can	can	AUX
ijtc-594	180	4	not	not	PART
ijtc-594	180	5	establish	establish	VERB
ijtc-594	180	6	that	that	DET
ijtc-594	180	7	gpm	gpm	NOUN
ijtc-594	180	8	and	and	CCONJ
ijtc-594	180	9	npm	npm	PROPN
ijtc-594	180	10	have	have	VERB
ijtc-594	180	11	a	a	DET
ijtc-594	180	12	substantial	substantial	ADJ
ijtc-594	180	13	direct	direct	ADJ
ijtc-594	180	14	impact	impact	NOUN
ijtc-594	180	15	on	on	ADP
ijtc-594	180	16	share	share	NOUN
ijtc-594	180	17	prices	price	NOUN
ijtc-594	180	18	,	,	PUNCT
ijtc-594	180	19	however	however	ADV
ijtc-594	180	20	an	an	DET
ijtc-594	180	21	increase	increase	NOUN
ijtc-594	180	22	in	in	ADP
ijtc-594	180	23	opm	opm	PROPN
ijtc-594	180	24	may	may	AUX
ijtc-594	180	25	have	have	VERB
ijtc-594	180	26	a	a	DET
ijtc-594	180	27	considerable	considerable	ADJ
ijtc-594	180	28	impact	impact	NOUN
ijtc-594	180	29	on	on	ADP
ijtc-594	180	30	an	an	DET
ijtc-594	180	31	increase	increase	NOUN
ijtc-594	180	32	in	in	ADP
ijtc-594	180	33	share	share	NOUN
ijtc-594	180	34	prices	price	NOUN
ijtc-594	180	35	.	.	PUNCT
ijtc-594	181	1	it	it	PRON
ijtc-594	181	2	is	be	AUX
ijtc-594	181	3	because	because	SCONJ
ijtc-594	181	4	opm	opm	PROPN
ijtc-594	181	5	demonstrates	demonstrate	VERB
ijtc-594	181	6	the	the	DET
ijtc-594	181	7	company	company	NOUN
ijtc-594	181	8	's	's	PART
ijtc-594	181	9	capacity	capacity	NOUN
ijtc-594	181	10	to	to	PART
ijtc-594	181	11	control	control	VERB
ijtc-594	181	12	operating	operating	NOUN
ijtc-594	181	13	costs	cost	NOUN
ijtc-594	181	14	and	and	CCONJ
ijtc-594	181	15	to	to	PART
ijtc-594	181	16	maintain	maintain	VERB
ijtc-594	181	17	a	a	DET
ijtc-594	181	18	healthy	healthy	ADJ
ijtc-594	181	19	gross	gross	ADJ
ijtc-594	181	20	profit	profit	NOUN
ijtc-594	181	21	margin	margin	NOUN
ijtc-594	181	22	.	.	PUNCT
ijtc-594	182	1	gpm	gpm	NOUN
ijtc-594	182	2	,	,	PUNCT
ijtc-594	182	3	on	on	ADP
ijtc-594	182	4	the	the	DET
ijtc-594	182	5	other	other	ADJ
ijtc-594	182	6	hand	hand	NOUN
ijtc-594	182	7	,	,	PUNCT
ijtc-594	182	8	merely	merely	ADV
ijtc-594	182	9	demonstrates	demonstrate	VERB
ijtc-594	182	10	that	that	SCONJ
ijtc-594	182	11	it	it	PRON
ijtc-594	182	12	reflects	reflect	VERB
ijtc-594	182	13	the	the	DET
ijtc-594	182	14	business	business	NOUN
ijtc-594	182	15	's	's	PART
ijtc-594	182	16	capacity	capacity	NOUN
ijtc-594	182	17	to	to	PART
ijtc-594	182	18	get	get	VERB
ijtc-594	182	19	a	a	DET
ijtc-594	182	20	return	return	NOUN
ijtc-594	182	21	on	on	ADP
ijtc-594	182	22	sales	sale	NOUN
ijtc-594	182	23	relative	relative	ADJ
ijtc-594	182	24	to	to	ADP
ijtc-594	182	25	cost	cost	NOUN
ijtc-594	182	26	of	of	ADP
ijtc-594	182	27	goods	good	NOUN
ijtc-594	182	28	sold	sell	VERB
ijtc-594	182	29	.	.	PUNCT
ijtc-594	183	1	leverage	leverage	NOUN
ijtc-594	183	2	,	,	PUNCT
ijtc-594	183	3	which	which	PRON
ijtc-594	183	4	causes	cause	VERB
ijtc-594	183	5	the	the	DET
ijtc-594	183	6	company	company	NOUN
ijtc-594	183	7	's	's	PART
ijtc-594	183	8	interest	interest	NOUN
ijtc-594	183	9	expenditure	expenditure	NOUN
ijtc-594	183	10	,	,	PUNCT
ijtc-594	183	11	is	be	AUX
ijtc-594	183	12	one	one	NUM
ijtc-594	183	13	of	of	ADP
ijtc-594	183	14	the	the	DET
ijtc-594	183	15	npm	npm	PROPN
ijtc-594	183	16	expenses	expense	NOUN
ijtc-594	183	17	whose	whose	DET
ijtc-594	183	18	triggers	trigger	NOUN
ijtc-594	183	19	are	be	AUX
ijtc-594	183	20	external	external	ADJ
ijtc-594	183	21	to	to	ADP
ijtc-594	183	22	operations	operation	NOUN
ijtc-594	183	23	.	.	PUNCT
ijtc-594	184	1	the	the	DET
ijtc-594	184	2	influence	influence	NOUN
ijtc-594	184	3	of	of	ADP
ijtc-594	184	4	gpm	gpm	NOUN
ijtc-594	184	5	on	on	ADP
ijtc-594	184	6	share	share	NOUN
ijtc-594	184	7	prices	price	NOUN
ijtc-594	184	8	and	and	CCONJ
ijtc-594	184	9	the	the	DET
ijtc-594	184	10	effect	effect	NOUN
ijtc-594	184	11	of	of	ADP
ijtc-594	184	12	opm	opm	PROPN
ijtc-594	184	13	on	on	ADP
ijtc-594	184	14	share	share	NOUN
ijtc-594	184	15	prices	price	NOUN
ijtc-594	184	16	were	be	AUX
ijtc-594	184	17	two	two	NUM
ijtc-594	184	18	relationships	relationship	NOUN
ijtc-594	184	19	between	between	ADP
ijtc-594	184	20	variables	variable	NOUN
ijtc-594	184	21	that	that	SCONJ
ijtc-594	184	22	this	this	DET
ijtc-594	184	23	study	study	NOUN
ijtc-594	184	24	shown	show	VERB
ijtc-594	184	25	might	might	AUX
ijtc-594	184	26	be	be	AUX
ijtc-594	184	27	moderated	moderate	VERB
ijtc-594	184	28	by	by	ADP
ijtc-594	184	29	firm	firm	ADJ
ijtc-594	184	30	size	size	NOUN
ijtc-594	184	31	.	.	PUNCT
ijtc-594	185	1	this	this	DET
ijtc-594	185	2	study	study	NOUN
ijtc-594	185	3	proves	prove	VERB
ijtc-594	185	4	that	that	SCONJ
ijtc-594	185	5	the	the	DET
ijtc-594	185	6	size	size	NOUN
ijtc-594	185	7	of	of	ADP
ijtc-594	185	8	the	the	DET
ijtc-594	185	9	company	company	NOUN
ijtc-594	185	10	can	can	AUX
ijtc-594	185	11	increase	increase	VERB
ijtc-594	185	12	investor	investor	NOUN
ijtc-594	185	13	confidence	confidence	NOUN
ijtc-594	185	14	.	.	PUNCT
ijtc-594	186	1	a	a	DET
ijtc-594	186	2	bigger	big	ADJ
ijtc-594	186	3	business	business	NOUN
ijtc-594	186	4	offers	offer	VERB
ijtc-594	186	5	a	a	DET
ijtc-594	186	6	better	well	ADJ
ijtc-594	186	7	assurance	assurance	NOUN
ijtc-594	186	8	and	and	CCONJ
ijtc-594	186	9	lesser	less	ADJ
ijtc-594	186	10	risk	risk	NOUN
ijtc-594	186	11	for	for	ADP
ijtc-594	186	12	investors	investor	NOUN
ijtc-594	186	13	'	'	PART
ijtc-594	186	14	investment	investment	NOUN
ijtc-594	186	15	.	.	PUNCT
ijtc-594	187	1	the	the	DET
ijtc-594	187	2	ability	ability	NOUN
ijtc-594	187	3	of	of	ADP
ijtc-594	187	4	firm	firm	ADJ
ijtc-594	187	5	size	size	NOUN
ijtc-594	187	6	to	to	PART
ijtc-594	187	7	reduce	reduce	VERB
ijtc-594	187	8	the	the	DET
ijtc-594	187	9	correlation	correlation	NOUN
ijtc-594	187	10	between	between	ADP
ijtc-594	187	11	npm	npm	PROPN
ijtc-594	187	12	and	and	CCONJ
ijtc-594	187	13	share	share	NOUN
ijtc-594	187	14	prices	price	NOUN
ijtc-594	187	15	,	,	PUNCT
ijtc-594	187	16	however	however	ADV
ijtc-594	187	17	,	,	PUNCT
ijtc-594	187	18	was	be	AUX
ijtc-594	187	19	not	not	PART
ijtc-594	187	20	demonstrated	demonstrate	VERB
ijtc-594	187	21	by	by	ADP
ijtc-594	187	22	this	this	DET
ijtc-594	187	23	investigation	investigation	NOUN
ijtc-594	187	24	.	.	PUNCT
ijtc-594	188	1	it	it	PRON
ijtc-594	188	2	is	be	AUX
ijtc-594	188	3	because	because	SCONJ
ijtc-594	188	4	net	net	ADJ
ijtc-594	188	5	income	income	NOUN
ijtc-594	188	6	has	have	VERB
ijtc-594	188	7	different	different	ADJ
ijtc-594	188	8	income	income	NOUN
ijtc-594	188	9	characteristics	characteristic	NOUN
ijtc-594	188	10	whose	whose	DET
ijtc-594	188	11	value	value	NOUN
ijtc-594	188	12	is	be	AUX
ijtc-594	188	13	smaller	small	ADJ
ijtc-594	188	14	than	than	ADP
ijtc-594	188	15	the	the	DET
ijtc-594	188	16	portion	portion	NOUN
ijtc-594	188	17	of	of	ADP
ijtc-594	188	18	gross	gross	ADJ
ijtc-594	188	19	profit	profit	NOUN
ijtc-594	188	20	and	and	CCONJ
ijtc-594	188	21	operating	operating	NOUN
ijtc-594	188	22	profit	profit	NOUN
ijtc-594	188	23	.	.	PUNCT
ijtc-594	189	1	in	in	ADP
ijtc-594	189	2	addition	addition	NOUN
ijtc-594	189	3	,	,	PUNCT
ijtc-594	189	4	net	net	ADJ
ijtc-594	189	5	profit	profit	NOUN
ijtc-594	189	6	has	have	VERB
ijtc-594	189	7	a	a	DET
ijtc-594	189	8	proportion	proportion	NOUN
ijtc-594	189	9	of	of	ADP
ijtc-594	189	10	other	other	ADJ
ijtc-594	189	11	expenses	expense	NOUN
ijtc-594	189	12	whose	whose	DET
ijtc-594	189	13	trigger	trigger	NOUN
ijtc-594	189	14	factors	factor	NOUN
ijtc-594	189	15	are	be	AUX
ijtc-594	189	16	outside	outside	ADP
ijtc-594	189	17	the	the	DET
ijtc-594	189	18	company	company	NOUN
ijtc-594	189	19	's	's	PART
ijtc-594	189	20	operational	operational	ADJ
ijtc-594	189	21	activities	activity	NOUN
ijtc-594	189	22	,	,	PUNCT
ijtc-594	189	23	so	so	CCONJ
ijtc-594	189	24	the	the	DET
ijtc-594	189	25	size	size	NOUN
ijtc-594	189	26	of	of	ADP
ijtc-594	189	27	the	the	DET
ijtc-594	189	28	company	company	NOUN
ijtc-594	189	29	can	can	AUX
ijtc-594	189	30	not	not	PART
ijtc-594	189	31	influence	influence	VERB
ijtc-594	189	32	the	the	DET
ijtc-594	189	33	investors	investor	NOUN
ijtc-594	189	34	'	'	PART
ijtc-594	189	35	decision	decision	NOUN
ijtc-594	189	36	to	to	PART
ijtc-594	189	37	invest	invest	VERB
ijtc-594	189	38	.	.	PUNCT
ijtc-594	190	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	190	2	the	the	DET
ijtc-594	190	3	role	role	NOUN
ijtc-594	190	4	of	of	ADP
ijtc-594	190	5	firm	firm	ADJ
ijtc-594	190	6	size	size	NOUN
ijtc-594	190	7	in	in	ADP
ijtc-594	190	8	moderating	moderate	VERB
ijtc-594	190	9	the	the	DET
ijtc-594	190	10	relationship	relationship	NOUN
ijtc-594	190	11	between	between	ADP
ijtc-594	190	12	profitability	profitability	NOUN
ijtc-594	190	13	and	and	CCONJ
ijtc-594	190	14	share	share	NOUN
ijtc-594	190	15	prices	price	NOUN
ijtc-594	190	16	of	of	ADP
ijtc-594	190	17	food	food	NOUN
ijtc-594	190	18	and	and	CCONJ
ijtc-594	190	19	beverage	beverage	NOUN
ijtc-594	190	20	companies	company	NOUN
ijtc-594	190	21	akbar	akbar	VERB
ijtc-594	190	22	11	11	NUM
ijtc-594	191	1	|	|	CCONJ
ijtc-594	191	2	ilomata	ilomata	PROPN
ijtc-594	191	3	international	international	ADJ
ijtc-594	191	4	journal	journal	NOUN
ijtc-594	191	5	of	of	ADP
ijtc-594	191	6	tax	tax	PROPN
ijtc-594	191	7	&	&	CCONJ
ijtc-594	191	8	accounting	accounting	PROPN
ijtc-594	191	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	191	10	reference	reference	NOUN
ijtc-594	191	11	akram	akram	PROPN
ijtc-594	191	12	,	,	PUNCT
ijtc-594	191	13	t.	t.	PROPN
ijtc-594	191	14	,	,	PUNCT
ijtc-594	191	15	farooq	farooq	PROPN
ijtc-594	191	16	,	,	PUNCT
ijtc-594	191	17	m.	m.	NOUN
ijtc-594	191	18	u.	u.	PROPN
ijtc-594	191	19	,	,	PUNCT
ijtc-594	191	20	akram	akram	PROPN
ijtc-594	191	21	,	,	PUNCT
ijtc-594	191	22	h.	h.	PROPN
ijtc-594	191	23	,	,	PUNCT
ijtc-594	191	24	ahad	ahad	PROPN
ijtc-594	191	25	,	,	PUNCT
ijtc-594	191	26	a.	a.	PROPN
ijtc-594	191	27	,	,	PUNCT
ijtc-594	191	28	&	&	CCONJ
ijtc-594	191	29	numan	numan	PROPN
ijtc-594	191	30	,	,	PUNCT
ijtc-594	191	31	m.	m.	NOUN
ijtc-594	191	32	(	(	PUNCT
ijtc-594	191	33	2021	2021	NUM
ijtc-594	191	34	)	)	PUNCT
ijtc-594	191	35	.	.	PUNCT
ijtc-594	192	1	the	the	DET
ijtc-594	192	2	impact	impact	NOUN
ijtc-594	192	3	of	of	ADP
ijtc-594	192	4	firm	firm	ADJ
ijtc-594	192	5	size	size	NOUN
ijtc-594	192	6	on	on	ADP
ijtc-594	192	7	profitability	profitability	NOUN
ijtc-594	192	8	-	-	PUNCT
ijtc-594	192	9	a	a	DET
ijtc-594	192	10	study	study	NOUN
ijtc-594	192	11	on	on	ADP
ijtc-594	192	12	the	the	DET
ijtc-594	192	13	top	top	ADJ
ijtc-594	192	14	10	10	NUM
ijtc-594	192	15	cement	cement	NOUN
ijtc-594	192	16	companies	company	NOUN
ijtc-594	192	17	of	of	ADP
ijtc-594	192	18	pakistan	pakistan	PROPN
ijtc-594	192	19	.	.	PUNCT
ijtc-594	193	1	ekonomi	ekonomi	PROPN
ijtc-594	193	2	dan	dan	PROPN
ijtc-594	193	3	bisnis	bisnis	PROPN
ijtc-594	193	4	,	,	PUNCT
ijtc-594	193	5	6(1	6(1	NUM
ijtc-594	193	6	)	)	PUNCT
ijtc-594	193	7	,	,	PUNCT
ijtc-594	193	8	14–24	14–24	NUM
ijtc-594	193	9	.	.	PUNCT
ijtc-594	194	1	amalya	amalya	NOUN
ijtc-594	194	2	,	,	PUNCT
ijtc-594	194	3	n.	n.	NOUN
ijtc-594	194	4	t.	t.	PROPN
ijtc-594	194	5	(	(	PUNCT
ijtc-594	194	6	2018	2018	NUM
ijtc-594	194	7	)	)	PUNCT
ijtc-594	194	8	.	.	PUNCT
ijtc-594	195	1	pengaruh	pengaruh	NOUN
ijtc-594	195	2	return	return	VERB
ijtc-594	195	3	on	on	ADP
ijtc-594	195	4	asset	asset	NOUN
ijtc-594	195	5	,	,	PUNCT
ijtc-594	195	6	return	return	VERB
ijtc-594	195	7	on	on	ADP
ijtc-594	195	8	equity	equity	NOUN
ijtc-594	195	9	,	,	PUNCT
ijtc-594	195	10	net	net	ADJ
ijtc-594	195	11	profit	profit	NOUN
ijtc-594	195	12	margin	margin	NOUN
ijtc-594	195	13	dan	dan	PROPN
ijtc-594	195	14	debt	debt	NOUN
ijtc-594	195	15	to	to	ADP
ijtc-594	195	16	equity	equity	NOUN
ijtc-594	195	17	ratio	ratio	PROPN
ijtc-594	195	18	terhadap	terhadap	PROPN
ijtc-594	195	19	harga	harga	PROPN
ijtc-594	195	20	saham	saham	PROPN
ijtc-594	195	21	.	.	PUNCT
ijtc-594	196	1	jurnal	jurnal	ADJ
ijtc-594	196	2	sekuritas	sekurita	NOUN
ijtc-594	196	3	(	(	PUNCT
ijtc-594	196	4	saham	saham	PROPN
ijtc-594	196	5	,	,	PUNCT
ijtc-594	196	6	ekonomi	ekonomi	PROPN
ijtc-594	196	7	,	,	PUNCT
ijtc-594	196	8	keuangan	keuangan	VERB
ijtc-594	196	9	dan	dan	PROPN
ijtc-594	196	10	investasi	investasi	PROPN
ijtc-594	196	11	)	)	PUNCT
ijtc-594	196	12	,	,	PUNCT
ijtc-594	196	13	1(3	1(3	NUM
ijtc-594	196	14	)	)	PUNCT
ijtc-594	196	15	,	,	PUNCT
ijtc-594	196	16	157–181	157–181	NUM
ijtc-594	196	17	.	.	PUNCT
ijtc-594	197	1	https://doi.org/10.32493/skt.v1i3.1096	https://doi.org/10.32493/skt.v1i3.1096	PROPN
ijtc-594	197	2	ariesa	ariesa	PROPN
ijtc-594	197	3	,	,	PUNCT
ijtc-594	197	4	y.	y.	PROPN
ijtc-594	197	5	,	,	PUNCT
ijtc-594	197	6	tommy	tommy	NOUN
ijtc-594	197	7	,	,	PUNCT
ijtc-594	197	8	t.	t.	PROPN
ijtc-594	197	9	,	,	PUNCT
ijtc-594	197	10	utami	utami	NOUN
ijtc-594	197	11	,	,	PUNCT
ijtc-594	197	12	j.	j.	PROPN
ijtc-594	197	13	,	,	PUNCT
ijtc-594	197	14	maharidha	maharidha	PROPN
ijtc-594	197	15	,	,	PUNCT
ijtc-594	197	16	i.	i.	PROPN
ijtc-594	197	17	,	,	PUNCT
ijtc-594	197	18	siahaan	siahaan	PROPN
ijtc-594	197	19	,	,	PUNCT
ijtc-594	197	20	n.	n.	PROPN
ijtc-594	197	21	c.	c.	PROPN
ijtc-594	197	22	,	,	PUNCT
ijtc-594	197	23	&	&	CCONJ
ijtc-594	197	24	nainggolan	nainggolan	PROPN
ijtc-594	197	25	,	,	PUNCT
ijtc-594	197	26	n.	n.	PROPN
ijtc-594	197	27	b.	b.	PROPN
ijtc-594	197	28	(	(	PUNCT
ijtc-594	197	29	2020	2020	NUM
ijtc-594	197	30	)	)	PUNCT
ijtc-594	197	31	.	.	PUNCT
ijtc-594	198	1	the	the	DET
ijtc-594	198	2	effect	effect	NOUN
ijtc-594	198	3	of	of	ADP
ijtc-594	198	4	current	current	ADJ
ijtc-594	198	5	ratio	ratio	NOUN
ijtc-594	198	6	(	(	PUNCT
ijtc-594	198	7	cr	cr	NOUN
ijtc-594	198	8	)	)	PUNCT
ijtc-594	198	9	,	,	PUNCT
ijtc-594	198	10	firm	firm	ADJ
ijtc-594	198	11	size	size	NOUN
ijtc-594	198	12	(	(	PUNCT
ijtc-594	198	13	fs	fs	NOUN
ijtc-594	198	14	)	)	PUNCT
ijtc-594	198	15	,	,	PUNCT
ijtc-594	198	16	return	return	VERB
ijtc-594	198	17	on	on	ADP
ijtc-594	198	18	equity	equity	NOUN
ijtc-594	198	19	(	(	PUNCT
ijtc-594	198	20	roe	roe	PROPN
ijtc-594	198	21	)	)	PUNCT
ijtc-594	198	22	,	,	PUNCT
ijtc-594	198	23	and	and	CCONJ
ijtc-594	198	24	earning	earn	VERB
ijtc-594	198	25	per	per	ADP
ijtc-594	198	26	share	share	NOUN
ijtc-594	198	27	(	(	PUNCT
ijtc-594	198	28	eps	eps	PROPN
ijtc-594	198	29	)	)	PUNCT
ijtc-594	198	30	on	on	ADP
ijtc-594	198	31	the	the	DET
ijtc-594	198	32	stock	stock	NOUN
ijtc-594	198	33	prices	price	NOUN
ijtc-594	198	34	of	of	ADP
ijtc-594	198	35	manufacturing	manufacturing	NOUN
ijtc-594	198	36	companies	company	NOUN
ijtc-594	198	37	listed	list	VERB
ijtc-594	198	38	in	in	ADP
ijtc-594	198	39	indonesia	indonesia	PROPN
ijtc-594	198	40	stock	stock	PROPN
ijtc-594	198	41	exchange	exchange	NOUN
ijtc-594	198	42	in	in	ADP
ijtc-594	198	43	the	the	DET
ijtc-594	198	44	2014	2014	NUM
ijtc-594	198	45	-	-	SYM
ijtc-594	198	46	2018	2018	NUM
ijtc-594	198	47	period	period	NOUN
ijtc-594	198	48	.	.	PUNCT
ijtc-594	199	1	budapest	budapest	PROPN
ijtc-594	199	2	international	international	ADJ
ijtc-594	199	3	research	research	PROPN
ijtc-594	199	4	and	and	CCONJ
ijtc-594	199	5	critics	critic	NOUN
ijtc-594	199	6	institute	institute	PROPN
ijtc-594	199	7	(	(	PUNCT
ijtc-594	199	8	bircijournal	bircijournal	ADJ
ijtc-594	199	9	):	):	PUNCT
ijtc-594	199	10	humanities	humanity	NOUN
ijtc-594	199	11	and	and	CCONJ
ijtc-594	199	12	social	social	ADJ
ijtc-594	199	13	sciences	science	NOUN
ijtc-594	199	14	,	,	PUNCT
ijtc-594	199	15	3(4	3(4	NUM
ijtc-594	199	16	)	)	PUNCT
ijtc-594	199	17	,	,	PUNCT
ijtc-594	199	18	2759–2773	2759–2773	NUM
ijtc-594	199	19	.	.	PUNCT
ijtc-594	200	1	https://doi.org/10.33258/birci.v3i4.1286	https://doi.org/10.33258/birci.v3i4.1286	ADJ
ijtc-594	200	2	batubara	batubara	NOUN
ijtc-594	200	3	,	,	PUNCT
ijtc-594	200	4	h.	h.	PROPN
ijtc-594	200	5	c.	c.	PROPN
ijtc-594	200	6	,	,	PUNCT
ijtc-594	200	7	&	&	CCONJ
ijtc-594	200	8	damayanti	damayanti	PROPN
ijtc-594	200	9	,	,	PUNCT
ijtc-594	200	10	a.	a.	NOUN
ijtc-594	200	11	(	(	PUNCT
ijtc-594	200	12	2021	2021	NUM
ijtc-594	200	13	)	)	PUNCT
ijtc-594	200	14	.	.	PUNCT
ijtc-594	201	1	pengaruh	pengaruh	NOUN
ijtc-594	201	2	likuiditas	likuidita	NOUN
ijtc-594	201	3	,	,	PUNCT
ijtc-594	201	4	aktivitas	aktivitas	PROPN
ijtc-594	201	5	,	,	PUNCT
ijtc-594	201	6	solvabilitas	solvabilita	VERB
ijtc-594	201	7	terhadap	terhadap	PROPN
ijtc-594	201	8	net	net	ADJ
ijtc-594	201	9	profit	profit	NOUN
ijtc-594	201	10	margin	margin	NOUN
ijtc-594	201	11	pada	pada	PROPN
ijtc-594	201	12	perusahaan	perusahaan	PROPN
ijtc-594	201	13	sub	sub	PROPN
ijtc-594	201	14	-	-	PROPN
ijtc-594	201	15	sektor	sektor	ADJ
ijtc-594	201	16	property	property	NOUN
ijtc-594	201	17	dan	dan	PROPN
ijtc-594	201	18	real	real	ADJ
ijtc-594	201	19	estate	estate	NOUN
ijtc-594	201	20	yang	yang	PROPN
ijtc-594	201	21	terdaftar	terdaftar	PROPN
ijtc-594	201	22	di	di	PROPN
ijtc-594	201	23	bursa	bursa	PROPN
ijtc-594	201	24	efek	efek	NOUN
ijtc-594	201	25	indonesia	indonesia	PROPN
ijtc-594	201	26	periode	periode	PROPN
ijtc-594	201	27	2014	2014	NUM
ijtc-594	201	28	-	-	SYM
ijtc-594	201	29	2019	2019	NUM
ijtc-594	201	30	.	.	PUNCT
ijtc-594	202	1	proceding	procede	VERB
ijtc-594	202	2	seminar	seminar	NOUN
ijtc-594	202	3	nasional	nasional	PROPN
ijtc-594	202	4	kewirausahaan	kewirausahaan	PROPN
ijtc-594	202	5	,	,	PUNCT
ijtc-594	202	6	2(1	2(1	NUM
ijtc-594	202	7	)	)	PUNCT
ijtc-594	202	8	,	,	PUNCT
ijtc-594	202	9	837–849	837–849	NUM
ijtc-594	202	10	.	.	PUNCT
ijtc-594	202	11	brigham	brigham	PROPN
ijtc-594	202	12	,	,	PUNCT
ijtc-594	202	13	e.	e.	PROPN
ijtc-594	202	14	f.	f.	PROPN
ijtc-594	202	15	,	,	PUNCT
ijtc-594	202	16	&	&	CCONJ
ijtc-594	202	17	houson	houson	PROPN
ijtc-594	202	18	,	,	PUNCT
ijtc-594	202	19	j.	j.	PROPN
ijtc-594	202	20	(	(	PUNCT
ijtc-594	202	21	2010	2010	NUM
ijtc-594	202	22	)	)	PUNCT
ijtc-594	202	23	.	.	PUNCT
ijtc-594	203	1	dasar	dasar	VERB
ijtc-594	203	2	-	-	PUNCT
ijtc-594	203	3	dasar	dasar	VERB
ijtc-594	203	4	manajemen	manajeman	NOUN
ijtc-594	203	5	keuangan	keuangan	VERB
ijtc-594	203	6	.	.	PUNCT
ijtc-594	204	1	salemba	salemba	PROPN
ijtc-594	204	2	empat	empat	PROPN
ijtc-594	204	3	.	.	PUNCT
ijtc-594	205	1	bungin	bungin	VERB
ijtc-594	205	2	,	,	PUNCT
ijtc-594	205	3	b.	b.	PROPN
ijtc-594	205	4	(	(	PUNCT
ijtc-594	205	5	2017	2017	NUM
ijtc-594	205	6	)	)	PUNCT
ijtc-594	205	7	.	.	PUNCT
ijtc-594	206	1	penelitian	penelitian	PROPN
ijtc-594	206	2	kualitatif	kualitatif	PROPN
ijtc-594	206	3	 	 	SPACE
ijtc-594	206	4	:	:	PUNCT
ijtc-594	206	5	komunikasi	komunikasi	PROPN
ijtc-594	206	6	,	,	PUNCT
ijtc-594	206	7	ekonomi	ekonomi	PROPN
ijtc-594	206	8	,	,	PUNCT
ijtc-594	206	9	kebijakan	kebijakan	PROPN
ijtc-594	206	10	publik	publik	PROPN
ijtc-594	206	11	,	,	PUNCT
ijtc-594	206	12	dan	dan	PROPN
ijtc-594	206	13	ilmu	ilmu	PROPN
ijtc-594	206	14	sosial	sosial	PROPN
ijtc-594	206	15	lainnya	lainnya	PROPN
ijtc-594	206	16	.	.	PUNCT
ijtc-594	207	1	kencana	kencana	PROPN
ijtc-594	207	2	prenada	prenada	PROPN
ijtc-594	207	3	media	medium	NOUN
ijtc-594	207	4	grup	grup	NOUN
ijtc-594	207	5	.	.	PUNCT
ijtc-594	208	1	dwiyanthi	dwiyanthi	PROPN
ijtc-594	208	2	,	,	PUNCT
ijtc-594	208	3	h.	h.	PROPN
ijtc-594	208	4	,	,	PUNCT
ijtc-594	208	5	husna	husna	PROPN
ijtc-594	208	6	,	,	PUNCT
ijtc-594	208	7	n.	n.	PROPN
ijtc-594	208	8	f.	f.	PROPN
ijtc-594	208	9	,	,	PUNCT
ijtc-594	208	10	&	&	CCONJ
ijtc-594	208	11	handayani	handayani	PROPN
ijtc-594	208	12	,	,	PUNCT
ijtc-594	208	13	w.	w.	NOUN
ijtc-594	208	14	(	(	PUNCT
ijtc-594	208	15	2021	2021	NUM
ijtc-594	208	16	)	)	PUNCT
ijtc-594	208	17	.	.	PUNCT
ijtc-594	209	1	the	the	DET
ijtc-594	209	2	influence	influence	NOUN
ijtc-594	209	3	of	of	ADP
ijtc-594	209	4	financial	financial	ADJ
ijtc-594	209	5	ratios	ratio	NOUN
ijtc-594	209	6	on	on	ADP
ijtc-594	209	7	share	share	NOUN
ijtc-594	209	8	prices	price	NOUN
ijtc-594	209	9	(	(	PUNCT
ijtc-594	209	10	case	case	NOUN
ijtc-594	209	11	studies	study	NOUN
ijtc-594	209	12	on	on	ADP
ijtc-594	209	13	property	property	NOUN
ijtc-594	209	14	&	&	CCONJ
ijtc-594	209	15	realestate	realestate	NOUN
ijtc-594	209	16	companies	company	NOUN
ijtc-594	209	17	in	in	ADP
ijtc-594	209	18	the	the	DET
ijtc-594	209	19	construction	construction	NOUN
ijtc-594	209	20	and	and	CCONJ
ijtc-594	209	21	building	build	VERB
ijtc-594	209	22	sub	sub	NOUN
ijtc-594	209	23	-	-	NOUN
ijtc-594	209	24	sector	sector	NOUN
ijtc-594	209	25	listed	list	VERB
ijtc-594	209	26	on	on	ADP
ijtc-594	209	27	the	the	DET
ijtc-594	209	28	indonesia	indonesia	PROPN
ijtc-594	209	29	stock	stock	PROPN
ijtc-594	209	30	exchange	exchange	PROPN
ijtc-594	209	31	)	)	PUNCT
ijtc-594	209	32	.	.	PUNCT
ijtc-594	210	1	international	international	ADJ
ijtc-594	210	2	conference	conference	NOUN
ijtc-594	210	3	on	on	ADP
ijtc-594	210	4	economics	economic	NOUN
ijtc-594	210	5	,	,	PUNCT
ijtc-594	210	6	management	management	NOUN
ijtc-594	210	7	,	,	PUNCT
ijtc-594	210	8	and	and	CCONJ
ijtc-594	210	9	accounting	accounting	NOUN
ijtc-594	210	10	,	,	PUNCT
ijtc-594	210	11	412–424	412–424	NUM
ijtc-594	210	12	.	.	PUNCT
ijtc-594	211	1	https://doi.org/10.11594/nstp.2021.1046	https://doi.org/10.11594/nstp.2021.1046	PROPN
ijtc-594	211	2	ghozali	ghozali	PROPN
ijtc-594	211	3	,	,	PUNCT
ijtc-594	211	4	i.	i.	PROPN
ijtc-594	211	5	(	(	PUNCT
ijtc-594	211	6	2014	2014	NUM
ijtc-594	211	7	)	)	PUNCT
ijtc-594	211	8	.	.	PUNCT
ijtc-594	212	1	model	model	PROPN
ijtc-594	212	2	persamaan	persamaan	PROPN
ijtc-594	212	3	struktural	struktural	PROPN
ijtc-594	212	4	konsep	konsep	PROPN
ijtc-594	212	5	dan	dan	PROPN
ijtc-594	212	6	aplikasi	aplikasi	PROPN
ijtc-594	212	7	dengan	dengan	PROPN
ijtc-594	212	8	amos	amos	PROPN
ijtc-594	212	9	22.0	22.0	NUM
ijtc-594	212	10	update	update	NOUN
ijtc-594	212	11	bayesian	bayesian	PROPN
ijtc-594	212	12	sem	sem	NOUN
ijtc-594	212	13	.	.	PUNCT
ijtc-594	213	1	badan	badan	PROPN
ijtc-594	213	2	penerbit	penerbit	PROPN
ijtc-594	213	3	universitas	universita	NOUN
ijtc-594	213	4	diponegoro	diponegoro	PROPN
ijtc-594	213	5	.	.	PUNCT
ijtc-594	214	1	ghozali	ghozali	PROPN
ijtc-594	214	2	,	,	PUNCT
ijtc-594	214	3	i.	i.	PROPN
ijtc-594	214	4	(	(	PUNCT
ijtc-594	214	5	2018	2018	NUM
ijtc-594	214	6	)	)	PUNCT
ijtc-594	214	7	.	.	PUNCT
ijtc-594	215	1	aplikasi	aplikasi	PROPN
ijtc-594	215	2	analisis	analisis	PROPN
ijtc-594	215	3	multivariate	multivariate	PROPN
ijtc-594	215	4	dengan	dengan	PROPN
ijtc-594	215	5	program	program	PROPN
ijtc-594	215	6	ibm	ibm	PROPN
ijtc-594	215	7	spss	spss	PROPN
ijtc-594	215	8	25	25	NUM
ijtc-594	215	9	.	.	PUNCT
ijtc-594	216	1	badan	badan	PROPN
ijtc-594	216	2	penerbit	penerbit	PROPN
ijtc-594	216	3	universitas	universita	NOUN
ijtc-594	216	4	diponegoro	diponegoro	PROPN
ijtc-594	216	5	.	.	PUNCT
ijtc-594	217	1	gitman	gitman	PROPN
ijtc-594	217	2	,	,	PUNCT
ijtc-594	217	3	j.	j.	PROPN
ijtc-594	217	4	l.	l.	PROPN
ijtc-594	217	5	(	(	PUNCT
ijtc-594	217	6	2009	2009	NUM
ijtc-594	217	7	)	)	PUNCT
ijtc-594	217	8	.	.	PUNCT
ijtc-594	218	1	principle	principle	NOUN
ijtc-594	218	2	of	of	ADP
ijtc-594	218	3	managerial	managerial	ADJ
ijtc-594	218	4	finance	finance	NOUN
ijtc-594	218	5	.	.	PUNCT
ijtc-594	219	1	pearson	pearson	PROPN
ijtc-594	219	2	international	international	PROPN
ijtc-594	219	3	edition	edition	PROPN
ijtc-594	219	4	.	.	PUNCT
ijtc-594	220	1	hadi	hadi	PROPN
ijtc-594	220	2	.	.	PUNCT
ijtc-594	221	1	(	(	PUNCT
ijtc-594	221	2	2015	2015	NUM
ijtc-594	221	3	)	)	PUNCT
ijtc-594	221	4	.	.	PUNCT
ijtc-594	222	1	pasar	pasar	PROPN
ijtc-594	222	2	modal	modal	NOUN
ijtc-594	222	3	(	(	PUNCT
ijtc-594	222	4	2nd	2nd	ADJ
ijtc-594	222	5	ed	ed	NOUN
ijtc-594	222	6	.	.	PUNCT
ijtc-594	222	7	)	)	PUNCT
ijtc-594	222	8	.	.	PUNCT
ijtc-594	223	1	graha	graha	PROPN
ijtc-594	223	2	ilmu	ilmu	PROPN
ijtc-594	223	3	.	.	PUNCT
ijtc-594	224	1	hadiyanti	hadiyanti	PROPN
ijtc-594	224	2	,	,	PUNCT
ijtc-594	224	3	s.	s.	PROPN
ijtc-594	224	4	u.	u.	PROPN
ijtc-594	224	5	e.	e.	PROPN
ijtc-594	224	6	,	,	PUNCT
ijtc-594	224	7	&	&	CCONJ
ijtc-594	224	8	saputra	saputra	PROPN
ijtc-594	224	9	,	,	PUNCT
ijtc-594	224	10	p.	p.	PROPN
ijtc-594	224	11	h.	h.	PROPN
ijtc-594	224	12	(	(	PUNCT
ijtc-594	224	13	2020	2020	NUM
ijtc-594	224	14	)	)	PUNCT
ijtc-594	224	15	.	.	PUNCT
ijtc-594	225	1	fundamental	fundamental	ADJ
ijtc-594	225	2	analysis	analysis	NOUN
ijtc-594	225	3	technic	technic	NOUN
ijtc-594	225	4	and	and	CCONJ
ijtc-594	225	5	stock	stock	NOUN
ijtc-594	225	6	price	price	NOUN
ijtc-594	225	7	.	.	PUNCT
ijtc-594	226	1	jurnal	jurnal	ADJ
ijtc-594	226	2	ekonomi	ekonomi	PROPN
ijtc-594	226	3	dan	dan	PROPN
ijtc-594	226	4	manajemen	manajemen	PROPN
ijtc-594	226	5	,	,	PUNCT
ijtc-594	226	6	14(2	14(2	NUM
ijtc-594	226	7	)	)	PUNCT
ijtc-594	226	8	,	,	PUNCT
ijtc-594	226	9	234–247	234–247	NUM
ijtc-594	226	10	.	.	PUNCT
ijtc-594	227	1	hanafi	hanafi	NOUN
ijtc-594	227	2	,	,	PUNCT
ijtc-594	227	3	m.	m.	NOUN
ijtc-594	227	4	m.	m.	NOUN
ijtc-594	227	5	,	,	PUNCT
ijtc-594	227	6	&	&	CCONJ
ijtc-594	227	7	halim	halim	PROPN
ijtc-594	227	8	,	,	PUNCT
ijtc-594	227	9	a.	a.	NOUN
ijtc-594	227	10	(	(	PUNCT
ijtc-594	227	11	2018	2018	NUM
ijtc-594	227	12	)	)	PUNCT
ijtc-594	227	13	.	.	PUNCT
ijtc-594	228	1	analisis	analisis	ADJ
ijtc-594	228	2	laporan	laporan	ADJ
ijtc-594	228	3	keuangan	keuangan	NOUN
ijtc-594	228	4	.	.	PUNCT
ijtc-594	229	1	upp	upp	PROPN
ijtc-594	229	2	stim	stim	PROPN
ijtc-594	229	3	ykpn	ykpn	PROPN
ijtc-594	229	4	.	.	PUNCT
ijtc-594	230	1	hery	hery	NOUN
ijtc-594	230	2	.	.	PUNCT
ijtc-594	231	1	(	(	PUNCT
ijtc-594	231	2	2018	2018	NUM
ijtc-594	231	3	)	)	PUNCT
ijtc-594	231	4	.	.	PUNCT
ijtc-594	232	1	analisis	analisis	ADJ
ijtc-594	232	2	laporan	laporan	ADJ
ijtc-594	232	3	keuangan	keuangan	NOUN
ijtc-594	232	4	(	(	PUNCT
ijtc-594	232	5	adipramono	adipramono	PROPN
ijtc-594	232	6	,	,	PUNCT
ijtc-594	232	7	ed	ed	NOUN
ijtc-594	232	8	.	.	PUNCT
ijtc-594	232	9	;	;	PUNCT
ijtc-594	232	10	3rd	3rd	ADJ
ijtc-594	232	11	ed	ed	NOUN
ijtc-594	232	12	.	.	PUNCT
ijtc-594	232	13	)	)	PUNCT
ijtc-594	232	14	.	.	PUNCT
ijtc-594	233	1	pt	pt	PROPN
ijtc-594	233	2	grasindo	grasindo	PROPN
ijtc-594	233	3	.	.	PUNCT
ijtc-594	234	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-594	234	2	the	the	DET
ijtc-594	234	3	role	role	NOUN
ijtc-594	234	4	of	of	ADP
ijtc-594	234	5	firm	firm	ADJ
ijtc-594	234	6	size	size	NOUN
ijtc-594	234	7	in	in	ADP
ijtc-594	234	8	moderating	moderate	VERB
ijtc-594	234	9	the	the	DET
ijtc-594	234	10	relationship	relationship	NOUN
ijtc-594	234	11	between	between	ADP
ijtc-594	234	12	profitability	profitability	NOUN
ijtc-594	234	13	and	and	CCONJ
ijtc-594	234	14	share	share	NOUN
ijtc-594	234	15	prices	price	NOUN
ijtc-594	234	16	of	of	ADP
ijtc-594	234	17	food	food	NOUN
ijtc-594	234	18	and	and	CCONJ
ijtc-594	234	19	beverage	beverage	NOUN
ijtc-594	234	20	companies	company	NOUN
ijtc-594	234	21	akbar	akbar	VERB
ijtc-594	234	22	12	12	NUM
ijtc-594	234	23	|	|	ADV
ijtc-594	234	24	ilomata	ilomata	PROPN
ijtc-594	234	25	international	international	ADJ
ijtc-594	234	26	journal	journal	NOUN
ijtc-594	234	27	of	of	ADP
ijtc-594	234	28	tax	tax	PROPN
ijtc-594	234	29	&	&	CCONJ
ijtc-594	234	30	accounting	accounting	PROPN
ijtc-594	234	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	234	32	intan	intan	PROPN
ijtc-594	234	33	,	,	PUNCT
ijtc-594	234	34	k.	k.	PROPN
ijtc-594	234	35	(	(	PUNCT
ijtc-594	234	36	2021	2021	NUM
ijtc-594	234	37	)	)	PUNCT
ijtc-594	234	38	.	.	PUNCT
ijtc-594	235	1	industri	industri	PROPN
ijtc-594	235	2	mamin	mamin	PROPN
ijtc-594	235	3	masih	masih	PROPN
ijtc-594	235	4	akan	akan	PROPN
ijtc-594	235	5	tertekan	tertekan	PROPN
ijtc-594	235	6	,	,	PUNCT
ijtc-594	235	7	simak	simak	ADJ
ijtc-594	235	8	saham	saham	NOUN
ijtc-594	235	9	-	-	PUNCT
ijtc-594	235	10	saham	saham	NOUN
ijtc-594	235	11	rekomendasi	rekomendasi	NOUN
ijtc-594	235	12	analis	anali	NOUN
ijtc-594	235	13	.	.	PUNCT
ijtc-594	236	1	https://investasi.kontan.co.id/news/industri-mamin-masih-akan-tertekan-simak-sahamsaham-rekomendasi-analis	https://investasi.kontan.co.id/news/industri-mamin-masih-akan-tertekan-simak-sahamsaham-rekomendasi-analis	PROPN
ijtc-594	236	2	mahruzal	mahruzal	PROPN
ijtc-594	236	3	,	,	PUNCT
ijtc-594	236	4	&	&	CCONJ
ijtc-594	236	5	khaddafi	khaddafi	PROPN
ijtc-594	236	6	,	,	PUNCT
ijtc-594	236	7	m.	m.	NOUN
ijtc-594	236	8	(	(	PUNCT
ijtc-594	236	9	2020	2020	NUM
ijtc-594	236	10	)	)	PUNCT
ijtc-594	236	11	.	.	PUNCT
ijtc-594	237	1	the	the	DET
ijtc-594	237	2	influence	influence	NOUN
ijtc-594	237	3	of	of	ADP
ijtc-594	237	4	gross	gross	ADJ
ijtc-594	237	5	profit	profit	NOUN
ijtc-594	237	6	margin	margin	NOUN
ijtc-594	237	7	,	,	PUNCT
ijtc-594	237	8	operating	operate	VERB
ijtc-594	237	9	profit	profit	NOUN
ijtc-594	237	10	margin	margin	NOUN
ijtc-594	237	11	and	and	CCONJ
ijtc-594	237	12	net	net	ADJ
ijtc-594	237	13	profit	profit	NOUN
ijtc-594	237	14	margin	margin	NOUN
ijtc-594	237	15	on	on	ADP
ijtc-594	237	16	the	the	DET
ijtc-594	237	17	stock	stock	NOUN
ijtc-594	237	18	price	price	NOUN
ijtc-594	237	19	of	of	ADP
ijtc-594	237	20	consumer	consumer	NOUN
ijtc-594	237	21	good	good	ADJ
ijtc-594	237	22	industry	industry	NOUN
ijtc-594	237	23	in	in	ADP
ijtc-594	237	24	the	the	DET
ijtc-594	237	25	indonesia	indonesia	PROPN
ijtc-594	237	26	stock	stock	PROPN
ijtc-594	237	27	exchange	exchange	PROPN
ijtc-594	237	28	on	on	ADP
ijtc-594	237	29	2012	2012	NUM
ijtc-594	237	30	-	-	SYM
ijtc-594	237	31	2014	2014	NUM
ijtc-594	237	32	.	.	PUNCT
ijtc-594	238	1	international	international	ADJ
ijtc-594	238	2	journal	journal	PROPN
ijtc-594	238	3	of	of	ADP
ijtc-594	238	4	business	business	NOUN
ijtc-594	238	5	,	,	PUNCT
ijtc-594	238	6	economics	economic	NOUN
ijtc-594	238	7	,	,	PUNCT
ijtc-594	238	8	and	and	CCONJ
ijtc-594	238	9	social	social	ADJ
ijtc-594	238	10	development	development	NOUN
ijtc-594	238	11	,	,	PUNCT
ijtc-594	238	12	1(3	1(3	NUM
ijtc-594	238	13	)	)	PUNCT
ijtc-594	238	14	,	,	PUNCT
ijtc-594	238	15	153–163	153–163	NUM
ijtc-594	238	16	.	.	PUNCT
ijtc-594	238	17	https://doi.org/10.46336/ijbesd.v1i3.53	https://doi.org/10.46336/ijbesd.v1i3.53	PROPN
ijtc-594	238	18	mardianti	mardianti	PROPN
ijtc-594	238	19	,	,	PUNCT
ijtc-594	238	20	d.	d.	PROPN
ijtc-594	238	21	,	,	PUNCT
ijtc-594	238	22	yusrizal	yusrizal	NOUN
ijtc-594	238	23	,	,	PUNCT
ijtc-594	238	24	&	&	CCONJ
ijtc-594	238	25	hayati	hayati	PROPN
ijtc-594	238	26	,	,	PUNCT
ijtc-594	238	27	r.	r.	PROPN
ijtc-594	238	28	(	(	PUNCT
ijtc-594	238	29	2019	2019	NUM
ijtc-594	238	30	)	)	PUNCT
ijtc-594	238	31	.	.	PUNCT
ijtc-594	239	1	analisis	analisis	ADJ
ijtc-594	239	2	pengaruh	pengaruh	NOUN
ijtc-594	239	3	return	return	VERB
ijtc-594	239	4	on	on	ADP
ijtc-594	239	5	equity	equity	NOUN
ijtc-594	239	6	,	,	PUNCT
ijtc-594	239	7	earning	earn	VERB
ijtc-594	239	8	per	per	ADP
ijtc-594	239	9	share	share	NOUN
ijtc-594	239	10	,	,	PUNCT
ijtc-594	239	11	dan	dan	PROPN
ijtc-594	239	12	operating	operating	NOUN
ijtc-594	239	13	profit	profit	NOUN
ijtc-594	239	14	marginterhadap	marginterhadap	PROPN
ijtc-594	239	15	harga	harga	PROPN
ijtc-594	239	16	saham	saham	PROPN
ijtc-594	239	17	perusahaan	perusahaan	PROPN
ijtc-594	239	18	manufaktur	manufaktur	PROPN
ijtc-594	239	19	sektor	sektor	PROPN
ijtc-594	239	20	makanan	makanan	PROPN
ijtc-594	239	21	dan	dan	PROPN
ijtc-594	239	22	minuman	minuman	PROPN
ijtc-594	239	23	yang	yang	PROPN
ijtc-594	239	24	terdaftar	terdaftar	PROPN
ijtc-594	239	25	di	di	PROPN
ijtc-594	239	26	bursa	bursa	PROPN
ijtc-594	239	27	efek	efek	NOUN
ijtc-594	239	28	indonesia	indonesia	PROPN
ijtc-594	239	29	periode	periode	PROPN
ijtc-594	239	30	2013	2013	NUM
ijtc-594	239	31	-	-	SYM
ijtc-594	239	32	2017	2017	NUM
ijtc-594	239	33	.	.	PUNCT
ijtc-594	240	1	kurs	kur	NOUN
ijtc-594	240	2	 	 	SPACE
ijtc-594	240	3	:	:	PUNCT
ijtc-594	240	4	jurnal	jurnal	PROPN
ijtc-594	240	5	akuntansi	akuntansi	PROPN
ijtc-594	240	6	,	,	PUNCT
ijtc-594	240	7	kewirausahaan	kewirausahaan	PROPN
ijtc-594	240	8	dan	dan	PROPN
ijtc-594	240	9	bisnis	bisnis	PROPN
ijtc-594	240	10	,	,	PUNCT
ijtc-594	240	11	4(1	4(1	NOUN
ijtc-594	240	12	)	)	PUNCT
ijtc-594	240	13	,	,	PUNCT
ijtc-594	240	14	71–82	71–82	NUM
ijtc-594	240	15	.	.	PUNCT
ijtc-594	240	16	miller	miller	PROPN
ijtc-594	240	17	,	,	PUNCT
ijtc-594	240	18	c.	c.	PROPN
ijtc-594	240	19	,	,	PUNCT
ijtc-594	240	20	&	&	CCONJ
ijtc-594	240	21	whiting	whiting	PROPN
ijtc-594	240	22	,	,	PUNCT
ijtc-594	240	23	h.	h.	PROPN
ijtc-594	240	24	(	(	PUNCT
ijtc-594	240	25	2005	2005	NUM
ijtc-594	240	26	)	)	PUNCT
ijtc-594	240	27	.	.	PUNCT
ijtc-594	241	1	voluntary	voluntary	ADJ
ijtc-594	241	2	disclosure	disclosure	NOUN
ijtc-594	241	3	of	of	ADP
ijtc-594	241	4	intellectual	intellectual	ADJ
ijtc-594	241	5	capital	capital	NOUN
ijtc-594	241	6	and	and	CCONJ
ijtc-594	241	7	the	the	DET
ijtc-594	241	8	hidden	hide	VERB
ijtc-594	241	9	value	value	NOUN
ijtc-594	241	10	.	.	PUNCT
ijtc-594	242	1	proceedings	proceeding	NOUN
ijtc-594	242	2	of	of	ADP
ijtc-594	242	3	the	the	DET
ijtc-594	242	4	accounting	accounting	NOUN
ijtc-594	242	5	and	and	CCONJ
ijtc-594	242	6	finance	finance	NOUN
ijtc-594	242	7	association	association	NOUN
ijtc-594	242	8	of	of	ADP
ijtc-594	242	9	australia	australia	PROPN
ijtc-594	242	10	and	and	CCONJ
ijtc-594	242	11	new	new	PROPN
ijtc-594	242	12	zealand	zealand	PROPN
ijtc-594	242	13	conference	conference	NOUN
ijtc-594	242	14	.	.	PUNCT
ijtc-594	243	1	mukhtasyam	mukhtasyam	NOUN
ijtc-594	243	2	,	,	PUNCT
ijtc-594	243	3	n.	n.	PROPN
ijtc-594	243	4	u.	u.	PROPN
ijtc-594	243	5	z.	z.	PROPN
ijtc-594	243	6	,	,	PUNCT
ijtc-594	243	7	pagalung	pagalung	VERB
ijtc-594	243	8	,	,	PUNCT
ijtc-594	243	9	g.	g.	PROPN
ijtc-594	243	10	,	,	PUNCT
ijtc-594	243	11	&	&	CCONJ
ijtc-594	243	12	arifuddin	arifuddin	PROPN
ijtc-594	243	13	.	.	PROPN
ijtc-594	243	14	(	(	PUNCT
ijtc-594	243	15	2020	2020	NUM
ijtc-594	243	16	)	)	PUNCT
ijtc-594	243	17	.	.	PUNCT
ijtc-594	244	1	effect	effect	NOUN
ijtc-594	244	2	of	of	ADP
ijtc-594	244	3	profitability	profitability	NOUN
ijtc-594	244	4	,	,	PUNCT
ijtc-594	244	5	liquidity	liquidity	NOUN
ijtc-594	244	6	,	,	PUNCT
ijtc-594	244	7	and	and	CCONJ
ijtc-594	244	8	solvability	solvability	NOUN
ijtc-594	244	9	on	on	ADP
ijtc-594	244	10	share	share	NOUN
ijtc-594	244	11	prices	price	NOUN
ijtc-594	244	12	with	with	ADP
ijtc-594	244	13	earning	earn	VERB
ijtc-594	244	14	per	per	ADP
ijtc-594	244	15	share	share	NOUN
ijtc-594	244	16	(	(	PUNCT
ijtc-594	244	17	eps	eps	PROPN
ijtc-594	244	18	)	)	PUNCT
ijtc-594	244	19	as	as	ADP
ijtc-594	244	20	a	a	DET
ijtc-594	244	21	moderating	moderate	VERB
ijtc-594	244	22	variables	variable	NOUN
ijtc-594	244	23	.	.	PUNCT
ijtc-594	245	1	international	international	ADJ
ijtc-594	245	2	journal	journal	NOUN
ijtc-594	245	3	of	of	ADP
ijtc-594	245	4	innovative	innovative	ADJ
ijtc-594	245	5	science	science	NOUN
ijtc-594	245	6	and	and	CCONJ
ijtc-594	245	7	research	research	NOUN
ijtc-594	245	8	technology	technology	NOUN
ijtc-594	245	9	,	,	PUNCT
ijtc-594	245	10	5(8	5(8	NUM
ijtc-594	245	11	)	)	PUNCT
ijtc-594	245	12	,	,	PUNCT
ijtc-594	245	13	1571–1577	1571–1577	NUM
ijtc-594	245	14	.	.	PUNCT
ijtc-594	246	1	peranginangin	peranginangin	NOUN
ijtc-594	246	2	,	,	PUNCT
ijtc-594	246	3	a.	a.	NOUN
ijtc-594	246	4	m.	m.	NOUN
ijtc-594	246	5	(	(	PUNCT
ijtc-594	246	6	2019	2019	NUM
ijtc-594	246	7	)	)	PUNCT
ijtc-594	246	8	.	.	PUNCT
ijtc-594	247	1	the	the	DET
ijtc-594	247	2	effect	effect	NOUN
ijtc-594	247	3	of	of	ADP
ijtc-594	247	4	profitabilty	profitabilty	NOUN
ijtc-594	247	5	,	,	PUNCT
ijtc-594	247	6	debt	debt	NOUN
ijtc-594	247	7	policy	policy	NOUN
ijtc-594	247	8	and	and	CCONJ
ijtc-594	247	9	firm	firm	ADJ
ijtc-594	247	10	size	size	NOUN
ijtc-594	247	11	on	on	ADP
ijtc-594	247	12	company	company	NOUN
ijtc-594	247	13	value	value	NOUN
ijtc-594	247	14	in	in	ADP
ijtc-594	247	15	consumer	consumer	NOUN
ijtc-594	247	16	goods	good	NOUN
ijtc-594	247	17	companies	company	NOUN
ijtc-594	247	18	.	.	PUNCT
ijtc-594	248	1	abstract	abstract	ADJ
ijtc-594	248	2	proceedings	proceeding	NOUN
ijtc-594	248	3	international	international	ADJ
ijtc-594	248	4	scholars	scholars	PROPN
ijtc-594	248	5	conference	conference	NOUN
ijtc-594	248	6	,	,	PUNCT
ijtc-594	248	7	7(1	7(1	NUM
ijtc-594	248	8	)	)	PUNCT
ijtc-594	248	9	,	,	PUNCT
ijtc-594	248	10	1217–1229	1217–1229	NUM
ijtc-594	248	11	.	.	PUNCT
ijtc-594	249	1	https://doi.org/10.35974/isc.v7i1.1587	https://doi.org/10.35974/isc.v7i1.1587	PROPN
ijtc-594	249	2	sartono	sartono	NOUN
ijtc-594	249	3	,	,	PUNCT
ijtc-594	249	4	a.	a.	NOUN
ijtc-594	249	5	(	(	PUNCT
ijtc-594	249	6	2016	2016	NUM
ijtc-594	249	7	)	)	PUNCT
ijtc-594	249	8	.	.	PUNCT
ijtc-594	250	1	anajemen	anajeman	NOUN
ijtc-594	250	2	keuangan	keuangan	PROPN
ijtc-594	250	3	teori	teori	PROPN
ijtc-594	250	4	dan	dan	PROPN
ijtc-594	250	5	aplikasi	aplikasi	PROPN
ijtc-594	250	6	(	(	PUNCT
ijtc-594	250	7	4th	4th	ADJ
ijtc-594	250	8	ed	ed	NOUN
ijtc-594	250	9	.	.	PUNCT
ijtc-594	250	10	)	)	PUNCT
ijtc-594	250	11	.	.	PUNCT
ijtc-594	251	1	bpfe	bpfe	PROPN
ijtc-594	251	2	ugm	ugm	PROPN
ijtc-594	251	3	.	.	PROPN
ijtc-594	251	4	selfiani	selfiani	PROPN
ijtc-594	251	5	,	,	PUNCT
ijtc-594	251	6	&	&	CCONJ
ijtc-594	251	7	yunita	yunita	PROPN
ijtc-594	251	8	,	,	PUNCT
ijtc-594	251	9	i.	i.	NOUN
ijtc-594	251	10	(	(	PUNCT
ijtc-594	251	11	2021	2021	NUM
ijtc-594	251	12	)	)	PUNCT
ijtc-594	251	13	.	.	PUNCT
ijtc-594	252	1	the	the	DET
ijtc-594	252	2	effect	effect	NOUN
ijtc-594	252	3	of	of	ADP
ijtc-594	252	4	green	green	ADJ
ijtc-594	252	5	accounting	accounting	NOUN
ijtc-594	252	6	disclosure	disclosure	NOUN
ijtc-594	252	7	,	,	PUNCT
ijtc-594	252	8	company	company	NOUN
ijtc-594	252	9	size	size	NOUN
ijtc-594	252	10	,	,	PUNCT
ijtc-594	252	11	on	on	ADP
ijtc-594	252	12	stock	stock	NOUN
ijtc-594	252	13	return	return	NOUN
ijtc-594	252	14	with	with	ADP
ijtc-594	252	15	gcg	gcg	NOUN
ijtc-594	252	16	as	as	ADP
ijtc-594	252	17	a	a	DET
ijtc-594	252	18	moderating	moderate	VERB
ijtc-594	252	19	variable	variable	NOUN
ijtc-594	252	20	.	.	PUNCT
ijtc-594	253	1	international	international	ADJ
ijtc-594	253	2	journal	journal	PROPN
ijtc-594	253	3	of	of	ADP
ijtc-594	253	4	business	business	NOUN
ijtc-594	253	5	,	,	PUNCT
ijtc-594	253	6	economics	economic	NOUN
ijtc-594	253	7	and	and	CCONJ
ijtc-594	253	8	law	law	NOUN
ijtc-594	253	9	,	,	PUNCT
ijtc-594	253	10	24(5	24(5	NOUN
ijtc-594	253	11	)	)	PUNCT
ijtc-594	253	12	,	,	PUNCT
ijtc-594	253	13	156–165	156–165	NUM
ijtc-594	253	14	.	.	PUNCT
ijtc-594	254	1	sherman	sherman	PROPN
ijtc-594	254	2	,	,	PUNCT
ijtc-594	254	3	e.	e.	PROPN
ijtc-594	254	4	h.	h.	PROPN
ijtc-594	254	5	(	(	PUNCT
ijtc-594	254	6	2015	2015	NUM
ijtc-594	254	7	)	)	PUNCT
ijtc-594	254	8	.	.	PUNCT
ijtc-594	255	1	a	a	DET
ijtc-594	255	2	manager	manager	NOUN
ijtc-594	255	3	’s	’s	PART
ijtc-594	255	4	guide	guide	NOUN
ijtc-594	255	5	to	to	ADP
ijtc-594	255	6	financial	financial	ADJ
ijtc-594	255	7	analysis	analysis	NOUN
ijtc-594	255	8	(	(	PUNCT
ijtc-594	255	9	6th	6th	ADJ
ijtc-594	255	10	ed	ed	NOUN
ijtc-594	255	11	.	.	PUNCT
ijtc-594	255	12	)	)	PUNCT
ijtc-594	255	13	.	.	PUNCT
ijtc-594	256	1	merican	merican	PROPN
ijtc-594	256	2	management	management	PROPN
ijtc-594	256	3	association	association	PROPN
ijtc-594	256	4	.	.	PUNCT
ijtc-594	257	1	sitorus	sitorus	PROPN
ijtc-594	257	2	,	,	PUNCT
ijtc-594	257	3	f.	f.	PROPN
ijtc-594	257	4	d.	d.	PROPN
ijtc-594	257	5	,	,	PUNCT
ijtc-594	257	6	perangin	perangin	NOUN
ijtc-594	257	7	-	-	PUNCT
ijtc-594	257	8	angin	angin	VERB
ijtc-594	257	9	,	,	PUNCT
ijtc-594	257	10	m.	m.	NOUN
ijtc-594	257	11	n.	n.	PROPN
ijtc-594	257	12	s.	s.	PROPN
ijtc-594	257	13	,	,	PUNCT
ijtc-594	257	14	&	&	CCONJ
ijtc-594	257	15	lim	lim	PROPN
ijtc-594	257	16	,	,	PUNCT
ijtc-594	257	17	v.	v.	PROPN
ijtc-594	257	18	(	(	PUNCT
ijtc-594	257	19	2021	2021	NUM
ijtc-594	257	20	)	)	PUNCT
ijtc-594	257	21	.	.	PUNCT
ijtc-594	258	1	the	the	DET
ijtc-594	258	2	effect	effect	NOUN
ijtc-594	258	3	of	of	ADP
ijtc-594	258	4	firm	firm	ADJ
ijtc-594	258	5	size	size	NOUN
ijtc-594	258	6	,	,	PUNCT
ijtc-594	258	7	profitability	profitability	NOUN
ijtc-594	258	8	,	,	PUNCT
ijtc-594	258	9	capital	capital	NOUN
ijtc-594	258	10	structure	structure	NOUN
ijtc-594	258	11	and	and	CCONJ
ijtc-594	258	12	liquidity	liquidity	NOUN
ijtc-594	258	13	on	on	ADP
ijtc-594	258	14	stock	stock	NOUN
ijtc-594	258	15	market	market	NOUN
ijtc-594	258	16	prices	price	NOUN
ijtc-594	258	17	of	of	ADP
ijtc-594	258	18	manufacturing	manufacture	VERB
ijtc-594	258	19	companies	company	NOUN
ijtc-594	258	20	on	on	ADP
ijtc-594	258	21	the	the	DET
ijtc-594	258	22	indonesia	indonesia	PROPN
ijtc-594	258	23	stock	stock	PROPN
ijtc-594	258	24	exchange	exchange	PROPN
ijtc-594	258	25	.	.	PUNCT
ijtc-594	259	1	mantik	mantik	PROPN
ijtc-594	259	2	journal	journal	PROPN
ijtc-594	259	3	,	,	PUNCT
ijtc-594	259	4	5(1	5(1	NUM
ijtc-594	259	5	)	)	PUNCT
ijtc-594	259	6	,	,	PUNCT
ijtc-594	259	7	343–353	343–353	NUM
ijtc-594	259	8	.	.	PUNCT
ijtc-594	260	1	sobana	sobana	PROPN
ijtc-594	260	2	,	,	PUNCT
ijtc-594	260	3	d.	d.	PROPN
ijtc-594	260	4	h.	h.	PROPN
ijtc-594	260	5	(	(	PUNCT
ijtc-594	260	6	2021	2021	NUM
ijtc-594	260	7	)	)	PUNCT
ijtc-594	260	8	.	.	PUNCT
ijtc-594	261	1	the	the	DET
ijtc-594	261	2	effect	effect	NOUN
ijtc-594	261	3	of	of	ADP
ijtc-594	261	4	return	return	NOUN
ijtc-594	261	5	on	on	ADP
ijtc-594	261	6	assets	asset	NOUN
ijtc-594	261	7	,	,	PUNCT
ijtc-594	261	8	firm	firm	ADJ
ijtc-594	261	9	size	size	NOUN
ijtc-594	261	10	,	,	PUNCT
ijtc-594	261	11	and	and	CCONJ
ijtc-594	261	12	financing	financing	NOUN
ijtc-594	261	13	to	to	PART
ijtc-594	261	14	deposit	deposit	VERB
ijtc-594	261	15	ratio	ratio	NOUN
ijtc-594	261	16	on	on	ADP
ijtc-594	261	17	the	the	DET
ijtc-594	261	18	stock	stock	NOUN
ijtc-594	261	19	price	price	NOUN
ijtc-594	261	20	of	of	ADP
ijtc-594	261	21	pt	pt	PROPN
ijtc-594	261	22	.	.	PROPN
ijtc-594	261	23	bri	bri	PROPN
ijtc-594	261	24	sharia	sharia	PROPN
ijtc-594	261	25	,	,	PUNCT
ijtc-594	261	26	tbk	tbk	PROPN
ijtc-594	261	27	.	.	PUNCT
ijtc-594	262	1	amwaluna	amwaluna	PROPN
ijtc-594	262	2	:	:	PUNCT
ijtc-594	262	3	jurnal	jurnal	ADJ
ijtc-594	262	4	ekonomi	ekonomi	PROPN
ijtc-594	262	5	dan	dan	PROPN
ijtc-594	262	6	keuangan	keuangan	PROPN
ijtc-594	262	7	syariah	syariah	PROPN
ijtc-594	262	8	,	,	PUNCT
ijtc-594	262	9	5(2	5(2	NUM
ijtc-594	262	10	)	)	PUNCT
ijtc-594	262	11	,	,	PUNCT
ijtc-594	262	12	291–306	291–306	NUM
ijtc-594	262	13	.	.	PUNCT
ijtc-594	263	1	https://doi.org/10.29313/amwaluna.v5i2.7152	https://doi.org/10.29313/amwaluna.v5i2.7152	PROPN
ijtc-594	263	2	sudirman	sudirman	NOUN
ijtc-594	263	3	,	,	PUNCT
ijtc-594	263	4	kamaruddin	kamaruddin	NOUN
ijtc-594	263	5	,	,	PUNCT
ijtc-594	263	6	&	&	CCONJ
ijtc-594	263	7	possumah	possumah	PROPN
ijtc-594	263	8	,	,	PUNCT
ijtc-594	263	9	b.	b.	PROPN
ijtc-594	263	10	t.	t.	PROPN
ijtc-594	263	11	(	(	PUNCT
ijtc-594	263	12	2020	2020	NUM
ijtc-594	263	13	)	)	PUNCT
ijtc-594	263	14	.	.	PUNCT
ijtc-594	264	1	the	the	DET
ijtc-594	264	2	influence	influence	NOUN
ijtc-594	264	3	of	of	ADP
ijtc-594	264	4	net	net	ADJ
ijtc-594	264	5	profit	profit	NOUN
ijtc-594	264	6	margin	margin	NOUN
ijtc-594	264	7	,	,	PUNCT
ijtc-594	264	8	debt	debt	NOUN
ijtc-594	264	9	to	to	ADP
ijtc-594	264	10	equity	equity	NOUN
ijtc-594	264	11	ratio	ratio	NOUN
ijtc-594	264	12	,	,	PUNCT
ijtc-594	264	13	return	return	VERB
ijtc-594	264	14	on	on	ADP
ijtc-594	264	15	equity	equity	NOUN
ijtc-594	264	16	and	and	CCONJ
ijtc-594	264	17	earning	earn	VERB
ijtc-594	264	18	per	per	ADP
ijtc-594	264	19	share	share	NOUN
ijtc-594	264	20	on	on	ADP
ijtc-594	264	21	the	the	DET
ijtc-594	264	22	share	share	NOUN
ijtc-594	264	23	prices	price	NOUN
ijtc-594	264	24	of	of	ADP
ijtc-594	264	25	consumer	consumer	NOUN
ijtc-594	264	26	goods	good	NOUN
ijtc-594	264	27	industry	industry	NOUN
ijtc-594	264	28	companies	company	NOUN
ijtc-594	264	29	in	in	ADP
ijtc-594	264	30	indonesia	indonesia	PROPN
ijtc-594	264	31	.	.	PUNCT
ijtc-594	265	1	international	international	ADJ
ijtc-594	265	2	journal	journal	PROPN
ijtc-594	265	3	of	of	ADP
ijtc-594	265	4	advanced	advanced	ADJ
ijtc-594	265	5	science	science	NOUN
ijtc-594	265	6	and	and	CCONJ
ijtc-594	265	7	technology	technology	NOUN
ijtc-594	265	8	,	,	PUNCT
ijtc-594	265	9	29(7	29(7	PROPN
ijtc-594	265	10	)	)	PUNCT
ijtc-594	265	11	,	,	PUNCT
ijtc-594	265	12	13428–13440	13428–13440	NUM
ijtc-594	265	13	.	.	PUNCT
ijtc-594	266	1	sugiyono	sugiyono	PROPN
ijtc-594	266	2	.	.	PUNCT
ijtc-594	267	1	(	(	PUNCT
ijtc-594	267	2	2017	2017	NUM
ijtc-594	267	3	)	)	PUNCT
ijtc-594	267	4	.	.	PUNCT
ijtc-594	268	1	metode	metode	PROPN
ijtc-594	268	2	penelitian	penelitian	PROPN
ijtc-594	268	3	pendidikan	pendidikan	PROPN
ijtc-594	268	4	(	(	PUNCT
ijtc-594	268	5	pendekatan	pendekatan	PROPN
ijtc-594	268	6	kuantitatif	kuantitatif	PROPN
ijtc-594	268	7	,	,	PUNCT
ijtc-594	268	8	kualitatif	kualitatif	PROPN
ijtc-594	268	9	dan	dan	PROPN
ijtc-594	268	10	r&d	r&d	PROPN
ijtc-594	268	11	.	.	PUNCT
ijtc-594	269	1	alfabeta	alfabeta	PROPN
ijtc-594	269	2	.	.	PUNCT
ijtc-594	269	3	sunariyah	sunariyah	PROPN
ijtc-594	269	4	.	.	PUNCT
ijtc-594	270	1	(	(	PUNCT
ijtc-594	270	2	2011	2011	NUM
ijtc-594	270	3	)	)	PUNCT
ijtc-594	270	4	.	.	PUNCT
ijtc-594	271	1	pengantar	pengantar	PROPN
ijtc-594	271	2	pengetahuan	pengetahuan	PROPN
ijtc-594	271	3	pasar	pasar	PROPN
ijtc-594	271	4	modal	modal	PROPN
ijtc-594	271	5	(	(	PUNCT
ijtc-594	271	6	6th	6th	ADJ
ijtc-594	271	7	ed	ed	NOUN
ijtc-594	271	8	.	.	PUNCT
ijtc-594	271	9	)	)	PUNCT
ijtc-594	271	10	.	.	PUNCT
ijtc-594	272	1	upp	upp	PROPN
ijtc-594	272	2	stim	stim	VERB
ijtc-594	272	3	ykpn	ykpn	PROPN
ijtc-594	272	4	.	.	PUNCT
ijtc-594	273	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-594	273	2	the	the	DET
ijtc-594	273	3	role	role	NOUN
ijtc-594	273	4	of	of	ADP
ijtc-594	273	5	firm	firm	ADJ
ijtc-594	273	6	size	size	NOUN
ijtc-594	273	7	in	in	ADP
ijtc-594	273	8	moderating	moderate	VERB
ijtc-594	273	9	the	the	DET
ijtc-594	273	10	relationship	relationship	NOUN
ijtc-594	273	11	between	between	ADP
ijtc-594	273	12	profitability	profitability	NOUN
ijtc-594	273	13	and	and	CCONJ
ijtc-594	273	14	share	share	NOUN
ijtc-594	273	15	prices	price	NOUN
ijtc-594	273	16	of	of	ADP
ijtc-594	273	17	food	food	NOUN
ijtc-594	273	18	and	and	CCONJ
ijtc-594	273	19	beverage	beverage	NOUN
ijtc-594	273	20	companies	company	NOUN
ijtc-594	273	21	akbar	akbar	VERB
ijtc-594	273	22	13	13	NUM
ijtc-594	273	23	|	|	ADV
ijtc-594	273	24	ilomata	ilomata	PROPN
ijtc-594	273	25	international	international	ADJ
ijtc-594	273	26	journal	journal	NOUN
ijtc-594	273	27	of	of	ADP
ijtc-594	273	28	tax	tax	PROPN
ijtc-594	273	29	&	&	CCONJ
ijtc-594	273	30	accounting	accounting	PROPN
ijtc-594	273	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-594	273	32	sunaryo	sunaryo	NOUN
ijtc-594	273	33	,	,	PUNCT
ijtc-594	273	34	d.	d.	PROPN
ijtc-594	273	35	(	(	PUNCT
ijtc-594	273	36	2022	2022	NUM
ijtc-594	273	37	)	)	PUNCT
ijtc-594	273	38	.	.	PUNCT
ijtc-594	274	1	importance	importance	NOUN
ijtc-594	274	2	of	of	ADP
ijtc-594	274	3	current	current	ADJ
ijtc-594	274	4	ratio	ratio	NOUN
ijtc-594	274	5	and	and	CCONJ
ijtc-594	274	6	dividend	dividend	NOUN
ijtc-594	274	7	yield	yield	NOUN
ijtc-594	274	8	ratio	ratio	NOUN
ijtc-594	274	9	in	in	ADP
ijtc-594	274	10	moderating	moderating	NOUN
ijtc-594	274	11	process	process	NOUN
ijtc-594	274	12	on	on	ADP
ijtc-594	274	13	stock	stock	NOUN
ijtc-594	274	14	prices	price	NOUN
ijtc-594	274	15	.	.	PUNCT
ijtc-594	275	1	ilomata	ilomata	PROPN
ijtc-594	275	2	international	international	ADJ
ijtc-594	275	3	journal	journal	PROPN
ijtc-594	275	4	of	of	ADP
ijtc-594	275	5	management	management	NOUN
ijtc-594	275	6	,	,	PUNCT
ijtc-594	275	7	3(3	3(3	NUM
ijtc-594	275	8	)	)	PUNCT
ijtc-594	275	9	,	,	PUNCT
ijtc-594	275	10	380–402	380–402	NUM
ijtc-594	275	11	.	.	PUNCT
ijtc-594	276	1	https://doi.org/10.52728/ijjm.v3i3.490	https://doi.org/10.52728/ijjm.v3i3.490	ADJ
ijtc-594	276	2	warkula	warkula	NOUN
ijtc-594	276	3	,	,	PUNCT
ijtc-594	276	4	y.	y.	PROPN
ijtc-594	276	5	z.	z.	PROPN
ijtc-594	276	6	,	,	PUNCT
ijtc-594	276	7	junus	junus	PROPN
ijtc-594	276	8	,	,	PUNCT
ijtc-594	276	9	a.	a.	PROPN
ijtc-594	276	10	,	,	PUNCT
ijtc-594	276	11	&	&	CCONJ
ijtc-594	276	12	darmawati	darmawati	PROPN
ijtc-594	276	13	,	,	PUNCT
ijtc-594	276	14	d.	d.	PROPN
ijtc-594	276	15	(	(	PUNCT
ijtc-594	276	16	2022	2022	NUM
ijtc-594	276	17	)	)	PUNCT
ijtc-594	276	18	.	.	PUNCT
ijtc-594	277	1	the	the	DET
ijtc-594	277	2	impact	impact	NOUN
ijtc-594	277	3	of	of	ADP
ijtc-594	277	4	return	return	NOUN
ijtc-594	277	5	on	on	ADP
ijtc-594	277	6	profit	profit	NOUN
ijtc-594	277	7	,	,	PUNCT
ijtc-594	277	8	company	company	NOUN
ijtc-594	277	9	value	value	NOUN
ijtc-594	277	10	and	and	CCONJ
ijtc-594	277	11	company	company	NOUN
ijtc-594	277	12	size	size	NOUN
ijtc-594	277	13	on	on	ADP
ijtc-594	277	14	stock	stock	NOUN
ijtc-594	277	15	prices	price	NOUN
ijtc-594	277	16	in	in	ADP
ijtc-594	277	17	manufacturing	manufacture	VERB
ijtc-594	277	18	companies	company	NOUN
ijtc-594	277	19	listed	list	VERB
ijtc-594	277	20	on	on	ADP
ijtc-594	277	21	idx	idx	PROPN
ijtc-594	277	22	.	.	PUNCT
ijtc-594	278	1	srawung	srawung	PROPN
ijtc-594	278	2	(	(	PUNCT
ijtc-594	278	3	journal	journal	NOUN
ijtc-594	278	4	of	of	ADP
ijtc-594	278	5	social	social	ADJ
ijtc-594	278	6	sciences	science	NOUN
ijtc-594	278	7	and	and	CCONJ
ijtc-594	278	8	humanities	humanity	NOUN
ijtc-594	278	9	)	)	PUNCT
ijtc-594	278	10	,	,	PUNCT
ijtc-594	278	11	1(2	1(2	NUM
ijtc-594	278	12	)	)	PUNCT
ijtc-594	278	13	,	,	PUNCT
ijtc-594	278	14	25–37	25–37	NUM
ijtc-594	278	15	.	.	PUNCT
ijtc-594	278	16	yuliza	yuliza	PROPN
ijtc-594	278	17	,	,	PUNCT
ijtc-594	278	18	a.	a.	NOUN
ijtc-594	278	19	(	(	PUNCT
ijtc-594	278	20	2018	2018	NUM
ijtc-594	278	21	)	)	PUNCT
ijtc-594	278	22	.	.	PUNCT
ijtc-594	279	1	the	the	DET
ijtc-594	279	2	effects	effect	NOUN
ijtc-594	279	3	of	of	ADP
ijtc-594	279	4	earnings	earning	NOUN
ijtc-594	279	5	per	per	ADP
ijtc-594	279	6	share	share	NOUN
ijtc-594	279	7	and	and	CCONJ
ijtc-594	279	8	firm	firm	ADJ
ijtc-594	279	9	size	size	NOUN
ijtc-594	279	10	to	to	ADP
ijtc-594	279	11	stock	stock	NOUN
ijtc-594	279	12	price	price	NOUN
ijtc-594	279	13	lq45	lq45	PROPN
ijtc-594	279	14	company	company	NOUN
ijtc-594	279	15	listed	list	VERB
ijtc-594	279	16	in	in	ADP
ijtc-594	279	17	indonesian	indonesian	ADJ
ijtc-594	279	18	securities	security	NOUN
ijtc-594	279	19	.	.	PUNCT
ijtc-594	280	1	international	international	ADJ
ijtc-594	280	2	journal	journal	PROPN
ijtc-594	280	3	of	of	ADP
ijtc-594	280	4	engineering	engineering	PROPN
ijtc-594	280	5	&	&	CCONJ
ijtc-594	280	6	technology	technology	PROPN
ijtc-594	280	7	,	,	PUNCT
ijtc-594	280	8	7(4.9	7(4.9	NUM
ijtc-594	280	9	)	)	PUNCT
ijtc-594	280	10	,	,	PUNCT
ijtc-594	280	11	247	247	NUM
ijtc-594	280	12	.	.	PUNCT
ijtc-594	280	13	https://doi.org/10.14419/ijet.v7i4.9.21089	https://doi.org/10.14419/ijet.v7i4.9.21089	PUNCT
ijtc-594	281	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ