id	sid	tid	token	lemma	pos
ijtc-603	1	1	the	the	DET
ijtc-603	1	2	illomata	illomata	PROPN
ijtc-603	1	3	international	international	PROPN
ijtc-603	1	4	journal	journal	PROPN
ijtc-603	1	5	of	of	ADP
ijtc-603	1	6	management	management	PROPN
ijtc-603	1	7	international	international	ADJ
ijtc-603	1	8	journal	journal	NOUN
ijtc-603	1	9	of	of	ADP
ijtc-603	1	10	tax	tax	PROPN
ijtc-603	1	11	&	&	CCONJ
ijtc-603	1	12	accounting	account	VERB
ijtc-603	1	13	p	p	PROPN
ijtc-603	1	14	-	-	PUNCT
ijtc-603	1	15	issn	issn	NOUN
ijtc-603	1	16	:	:	PUNCT
ijtc-603	1	17	2714	2714	NUM
ijtc-603	1	18	-	-	SYM
ijtc-603	1	19	9838	9838	NUM
ijtc-603	1	20	;	;	PUNCT
ijtc-603	1	21	e	e	X
ijtc-603	1	22	-	-	PUNCT
ijtc-603	1	23	issn	issn	NOUN
ijtc-603	1	24	:	:	PUNCT
ijtc-603	1	25	2714	2714	NUM
ijtc-603	1	26	-	-	SYM
ijtc-603	1	27	9846	9846	NUM
ijtc-603	1	28	volume	volume	NOUN
ijtc-603	1	29	4	4	NUM
ijtc-603	1	30	,	,	PUNCT
ijtc-603	1	31	issue	issue	NOUN
ijtc-603	1	32	1	1	NUM
ijtc-603	1	33	,	,	PUNCT
ijtc-603	1	34	january	january	PROPN
ijtc-603	1	35	2023	2023	NUM
ijtc-603	1	36	page	page	NOUN
ijtc-603	1	37	no	no	NOUN
ijtc-603	1	38	.	.	PUNCT
ijtc-603	2	1	55	55	NUM
ijtc-603	2	2	-	-	SYM
ijtc-603	2	3	69	69	NUM
ijtc-603	2	4	55|	55|	NUM
ijtc-603	2	5	ilomata	ilomata	NOUN
ijtc-603	2	6	international	international	ADJ
ijtc-603	2	7	journal	journal	NOUN
ijtc-603	2	8	of	of	ADP
ijtc-603	2	9	tax	tax	PROPN
ijtc-603	2	10	&	&	CCONJ
ijtc-603	2	11	accounting	accounting	PROPN
ijtc-603	2	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	2	13	fourteen	fourteen	NUM
ijtc-603	2	14	years	year	NOUN
ijtc-603	2	15	of	of	ADP
ijtc-603	2	16	sustainability	sustainability	NOUN
ijtc-603	2	17	reporting	report	VERB
ijtc-603	2	18	research	research	NOUN
ijtc-603	2	19	in	in	ADP
ijtc-603	2	20	accounting	accounting	NOUN
ijtc-603	2	21	:	:	PUNCT
ijtc-603	2	22	bibliographic	bibliographic	ADJ
ijtc-603	2	23	studies	study	NOUN
ijtc-603	2	24	rizky	rizky	PROPN
ijtc-603	2	25	yuniar	yuniar	PROPN
ijtc-603	2	26	sururi1	sururi1	PROPN
ijtc-603	2	27	,	,	PUNCT
ijtc-603	2	28	y.anni	y.anni	PRON
ijtc-603	2	29	aryani2	aryani2	PROPN
ijtc-603	2	30	,	,	PUNCT
ijtc-603	2	31	evi	evi	PROPN
ijtc-603	2	32	gantyowati3	gantyowati3	NOUN
ijtc-603	2	33	universitas	universita	NOUN
ijtc-603	2	34	sebelas	sebela	NOUN
ijtc-603	2	35	maret123	maret123	PROPN
ijtc-603	2	36	correspondent	correspondent	NOUN
ijtc-603	2	37	:	:	PUNCT
ijtc-603	2	38	rizky.yuniar.sururi@student.uns.ac.id1	rizky.yuniar.sururi@student.uns.ac.id1	ADV
ijtc-603	2	39	diterima	diterima	NOUN
ijtc-603	2	40	:	:	PUNCT
ijtc-603	2	41	november	november	PROPN
ijtc-603	2	42	10	10	NUM
ijtc-603	2	43	,	,	PUNCT
ijtc-603	2	44	2022	2022	NUM
ijtc-603	2	45	diterima	diterima	NOUN
ijtc-603	2	46	:	:	PUNCT
ijtc-603	2	47	january	january	PROPN
ijtc-603	2	48	25	25	NUM
ijtc-603	2	49	,	,	PUNCT
ijtc-603	2	50	2023	2023	NUM
ijtc-603	2	51	diterbitkan	diterbitkan	VERB
ijtc-603	2	52	:	:	PUNCT
ijtc-603	2	53	january	january	PROPN
ijtc-603	2	54	31	31	NUM
ijtc-603	2	55	,	,	PUNCT
ijtc-603	2	56	2023	2023	NUM
ijtc-603	2	57	citation	citation	NOUN
ijtc-603	2	58	:	:	PUNCT
ijtc-603	3	1	sururi	sururi	NOUN
ijtc-603	3	2	,	,	PUNCT
ijtc-603	3	3	r	r	NOUN
ijtc-603	3	4	,	,	PUNCT
ijtc-603	3	5	y.	y.	NOUN
ijtc-603	3	6	,	,	PUNCT
ijtc-603	3	7	aryani	aryani	PROPN
ijtc-603	3	8	,	,	PUNCT
ijtc-603	3	9	y	y	PROPN
ijtc-603	3	10	,	,	PUNCT
ijtc-603	3	11	a.	a.	NOUN
ijtc-603	3	12	,	,	PUNCT
ijtc-603	3	13	gantyowati	gantyowati	NOUN
ijtc-603	3	14	,	,	PUNCT
ijtc-603	3	15	e.(2023	e.(2023	NOUN
ijtc-603	3	16	)	)	PUNCT
ijtc-603	3	17	.	.	PUNCT
ijtc-603	4	1	fourteen	fourteen	NUM
ijtc-603	4	2	years	year	NOUN
ijtc-603	4	3	of	of	ADP
ijtc-603	4	4	sustainability	sustainability	NOUN
ijtc-603	4	5	reporting	report	VERB
ijtc-603	4	6	research	research	NOUN
ijtc-603	4	7	in	in	ADP
ijtc-603	4	8	accounting	accounting	NOUN
ijtc-603	4	9	:	:	PUNCT
ijtc-603	4	10	bibliographic	bibliographic	ADJ
ijtc-603	4	11	studies	study	NOUN
ijtc-603	4	12	.	.	PUNCT
ijtc-603	5	1	ilomata	ilomata	PROPN
ijtc-603	5	2	international	international	ADJ
ijtc-603	5	3	journal	journal	NOUN
ijtc-603	5	4	of	of	ADP
ijtc-603	5	5	tax	tax	NOUN
ijtc-603	5	6	and	and	CCONJ
ijtc-603	5	7	accounting	accounting	NOUN
ijtc-603	5	8	,	,	PUNCT
ijtc-603	5	9	4(1	4(1	NOUN
ijtc-603	5	10	)	)	PUNCT
ijtc-603	5	11	,	,	PUNCT
ijtc-603	5	12	55	55	NUM
ijtc-603	5	13	-	-	SYM
ijtc-603	5	14	69	69	NUM
ijtc-603	5	15	.	.	PUNCT
ijtc-603	6	1	https://doi.org/10.52728/ijtc.v4i1.603	https://doi.org/10.52728/ijtc.v4i1.603	PROPN
ijtc-603	6	2	abstract	abstract	NOUN
ijtc-603	6	3	:	:	PUNCT
ijtc-603	6	4	some	some	DET
ijtc-603	6	5	companies	company	NOUN
ijtc-603	6	6	that	that	PRON
ijtc-603	6	7	still	still	ADV
ijtc-603	6	8	apply	apply	VERB
ijtc-603	6	9	the	the	DET
ijtc-603	6	10	singleprofit	singleprofit	NOUN
ijtc-603	6	11	paradigm	paradigm	NOUN
ijtc-603	6	12	cause	cause	VERB
ijtc-603	6	13	environmental	environmental	ADJ
ijtc-603	6	14	damage	damage	NOUN
ijtc-603	6	15	,	,	PUNCT
ijtc-603	6	16	so	so	CCONJ
ijtc-603	6	17	there	there	PRON
ijtc-603	6	18	is	be	VERB
ijtc-603	6	19	a	a	DET
ijtc-603	6	20	need	need	NOUN
ijtc-603	6	21	for	for	SCONJ
ijtc-603	6	22	accountability	accountability	NOUN
ijtc-603	6	23	to	to	PART
ijtc-603	6	24	stakeholder	stakeholder	VERB
ijtc-603	6	25	through	through	ADP
ijtc-603	6	26	media	medium	NOUN
ijtc-603	6	27	sustainability	sustainability	NOUN
ijtc-603	6	28	reports	report	NOUN
ijtc-603	6	29	.	.	PUNCT
ijtc-603	7	1	this	this	DET
ijtc-603	7	2	study	study	NOUN
ijtc-603	7	3	aimed	aim	VERB
ijtc-603	7	4	to	to	PART
ijtc-603	7	5	provide	provide	VERB
ijtc-603	7	6	an	an	DET
ijtc-603	7	7	overview	overview	NOUN
ijtc-603	7	8	of	of	ADP
ijtc-603	7	9	the	the	DET
ijtc-603	7	10	development	development	NOUN
ijtc-603	7	11	of	of	ADP
ijtc-603	7	12	sustainability	sustainability	NOUN
ijtc-603	7	13	reporting	report	VERB
ijtc-603	7	14	research	research	NOUN
ijtc-603	7	15	for	for	ADP
ijtc-603	7	16	14	14	NUM
ijtc-603	7	17	years	year	NOUN
ijtc-603	7	18	in	in	ADP
ijtc-603	7	19	indonesia	indonesia	PROPN
ijtc-603	7	20	.	.	PUNCT
ijtc-603	8	1	charting	chart	VERB
ijtc-603	8	2	the	the	DET
ijtc-603	8	3	field	field	NOUN
ijtc-603	8	4	and	and	CCONJ
ijtc-603	8	5	analyzing	analyze	VERB
ijtc-603	8	6	community	community	NOUN
ijtc-603	8	7	approach	approach	NOUN
ijtc-603	8	8	were	be	AUX
ijtc-603	8	9	used	use	VERB
ijtc-603	8	10	in	in	ADP
ijtc-603	8	11	this	this	DET
ijtc-603	8	12	research	research	NOUN
ijtc-603	8	13	.	.	PUNCT
ijtc-603	9	1	a	a	DET
ijtc-603	9	2	research	research	NOUN
ijtc-603	9	3	sample	sample	NOUN
ijtc-603	9	4	consisting	consist	VERB
ijtc-603	9	5	of	of	ADP
ijtc-603	9	6	50	50	NUM
ijtc-603	9	7	articles	article	NOUN
ijtc-603	9	8	obtained	obtain	VERB
ijtc-603	9	9	from	from	ADP
ijtc-603	9	10	21	21	NUM
ijtc-603	9	11	journals	journal	NOUN
ijtc-603	9	12	accredited	accredit	VERB
ijtc-603	9	13	sinta	sinta	PROPN
ijtc-603	9	14	2	2	NUM
ijtc-603	9	15	from	from	ADP
ijtc-603	9	16	2009	2009	NUM
ijtc-603	9	17	to	to	ADP
ijtc-603	9	18	january	january	PROPN
ijtc-603	9	19	2022	2022	NUM
ijtc-603	9	20	.	.	PUNCT
ijtc-603	10	1	the	the	DET
ijtc-603	10	2	results	result	NOUN
ijtc-603	10	3	indicated	indicate	VERB
ijtc-603	10	4	that	that	SCONJ
ijtc-603	10	5	the	the	DET
ijtc-603	10	6	most	most	ADV
ijtc-603	10	7	widely	widely	ADV
ijtc-603	10	8	used	use	VERB
ijtc-603	10	9	research	research	NOUN
ijtc-603	10	10	method	method	NOUN
ijtc-603	10	11	is	be	AUX
ijtc-603	10	12	the	the	DET
ijtc-603	10	13	analytical	analytical	ADJ
ijtc-603	10	14	method	method	NOUN
ijtc-603	10	15	and	and	CCONJ
ijtc-603	10	16	the	the	DET
ijtc-603	10	17	articles	article	NOUN
ijtc-603	10	18	that	that	PRON
ijtc-603	10	19	received	receive	VERB
ijtc-603	10	20	the	the	DET
ijtc-603	10	21	most	most	ADJ
ijtc-603	10	22	citations	citation	NOUN
ijtc-603	10	23	were	be	AUX
ijtc-603	10	24	published	publish	VERB
ijtc-603	10	25	in	in	ADP
ijtc-603	10	26	2015	2015	NUM
ijtc-603	10	27	.	.	PUNCT
ijtc-603	11	1	in	in	ADP
ijtc-603	11	2	addition	addition	NOUN
ijtc-603	11	3	,	,	PUNCT
ijtc-603	11	4	this	this	DET
ijtc-603	11	5	study	study	NOUN
ijtc-603	11	6	also	also	ADV
ijtc-603	11	7	found	find	VERB
ijtc-603	11	8	that	that	SCONJ
ijtc-603	11	9	there	there	PRON
ijtc-603	11	10	are	be	VERB
ijtc-603	11	11	still	still	ADV
ijtc-603	11	12	research	research	NOUN
ijtc-603	11	13	variables	variable	NOUN
ijtc-603	11	14	that	that	PRON
ijtc-603	11	15	are	be	AUX
ijtc-603	11	16	inconsistent	inconsistent	ADJ
ijtc-603	11	17	with	with	ADP
ijtc-603	11	18	sustainability	sustainability	NOUN
ijtc-603	11	19	reporting	reporting	NOUN
ijtc-603	11	20	,	,	PUNCT
ijtc-603	11	21	namely	namely	ADV
ijtc-603	11	22	antecedent	antecedent	NOUN
ijtc-603	11	23	variables	variable	NOUN
ijtc-603	11	24	in	in	ADP
ijtc-603	11	25	the	the	DET
ijtc-603	11	26	form	form	NOUN
ijtc-603	11	27	of	of	ADP
ijtc-603	11	28	audit	audit	NOUN
ijtc-603	11	29	committees	committee	NOUN
ijtc-603	11	30	and	and	CCONJ
ijtc-603	11	31	consequence	consequence	NOUN
ijtc-603	11	32	variables	variable	NOUN
ijtc-603	11	33	in	in	ADP
ijtc-603	11	34	the	the	DET
ijtc-603	11	35	form	form	NOUN
ijtc-603	11	36	of	of	ADP
ijtc-603	11	37	financial	financial	ADJ
ijtc-603	11	38	performance	performance	NOUN
ijtc-603	11	39	.	.	PUNCT
ijtc-603	12	1	therefore	therefore	ADV
ijtc-603	12	2	,	,	PUNCT
ijtc-603	12	3	it	it	PRON
ijtc-603	12	4	is	be	AUX
ijtc-603	12	5	necessary	necessary	ADJ
ijtc-603	12	6	to	to	PART
ijtc-603	12	7	conduct	conduct	VERB
ijtc-603	12	8	an	an	DET
ijtc-603	12	9	in	in	ADP
ijtc-603	12	10	-	-	PUNCT
ijtc-603	12	11	depth	depth	NOUN
ijtc-603	12	12	study	study	NOUN
ijtc-603	12	13	to	to	PART
ijtc-603	12	14	determine	determine	VERB
ijtc-603	12	15	the	the	DET
ijtc-603	12	16	cause	cause	NOUN
ijtc-603	12	17	of	of	ADP
ijtc-603	12	18	the	the	DET
ijtc-603	12	19	inconsistency	inconsistency	NOUN
ijtc-603	12	20	of	of	ADP
ijtc-603	12	21	these	these	DET
ijtc-603	12	22	variables	variable	NOUN
ijtc-603	12	23	.	.	PUNCT
ijtc-603	13	1	keywords	keyword	NOUN
ijtc-603	13	2	:	:	PUNCT
ijtc-603	13	3	literature	literature	PROPN
ijtc-603	13	4	review	review	PROPN
ijtc-603	13	5	,	,	PUNCT
ijtc-603	13	6	sustainability	sustainability	NOUN
ijtc-603	13	7	reporting	reporting	NOUN
ijtc-603	13	8	,	,	PUNCT
ijtc-603	13	9	analytical	analytical	ADJ
ijtc-603	13	10	method	method	NOUN
ijtc-603	13	11	this	this	PRON
ijtc-603	13	12	is	be	AUX
ijtc-603	13	13	an	an	DET
ijtc-603	13	14	open	open	ADJ
ijtc-603	13	15	access	access	NOUN
ijtc-603	13	16	article	article	NOUN
ijtc-603	13	17	under	under	ADP
ijtc-603	13	18	the	the	DET
ijtc-603	13	19	cc	cc	NOUN
ijtc-603	13	20	-	-	PUNCT
ijtc-603	13	21	by	by	ADP
ijtc-603	13	22	4.0	4.0	NUM
ijtc-603	13	23	license	license	NOUN
ijtc-603	13	24	introduction	introduction	NOUN
ijtc-603	13	25	intense	intense	ADJ
ijtc-603	13	26	competition	competition	NOUN
ijtc-603	13	27	leads	lead	VERB
ijtc-603	13	28	to	to	ADP
ijtc-603	13	29	competition	competition	NOUN
ijtc-603	13	30	in	in	ADP
ijtc-603	13	31	various	various	ADJ
ijtc-603	13	32	sectors	sector	NOUN
ijtc-603	13	33	of	of	ADP
ijtc-603	13	34	the	the	DET
ijtc-603	13	35	company	company	NOUN
ijtc-603	13	36	,	,	PUNCT
ijtc-603	13	37	hence	hence	ADV
ijtc-603	13	38	companies	company	NOUN
ijtc-603	13	39	must	must	AUX
ijtc-603	13	40	be	be	AUX
ijtc-603	13	41	able	able	ADJ
ijtc-603	13	42	to	to	PART
ijtc-603	13	43	have	have	VERB
ijtc-603	13	44	good	good	ADJ
ijtc-603	13	45	performance	performance	NOUN
ijtc-603	13	46	in	in	ADP
ijtc-603	13	47	order	order	NOUN
ijtc-603	13	48	to	to	PART
ijtc-603	13	49	survive	survive	VERB
ijtc-603	13	50	and	and	CCONJ
ijtc-603	13	51	generate	generate	VERB
ijtc-603	13	52	large	large	ADJ
ijtc-603	13	53	profits	profit	NOUN
ijtc-603	13	54	.	.	PUNCT
ijtc-603	14	1	to	to	PART
ijtc-603	14	2	earn	earn	VERB
ijtc-603	14	3	a	a	DET
ijtc-603	14	4	profit	profit	NOUN
ijtc-603	14	5	,	,	PUNCT
ijtc-603	14	6	the	the	DET
ijtc-603	14	7	company	company	NOUN
ijtc-603	14	8	carries	carry	VERB
ijtc-603	14	9	out	out	ADP
ijtc-603	14	10	high	high	ADJ
ijtc-603	14	11	natural	natural	ADJ
ijtc-603	14	12	exploration	exploration	NOUN
ijtc-603	14	13	in	in	ADP
ijtc-603	14	14	the	the	DET
ijtc-603	14	15	production	production	NOUN
ijtc-603	14	16	process	process	NOUN
ijtc-603	14	17	without	without	ADP
ijtc-603	14	18	considering	consider	VERB
ijtc-603	14	19	the	the	DET
ijtc-603	14	20	sustainability	sustainability	NOUN
ijtc-603	14	21	of	of	ADP
ijtc-603	14	22	the	the	DET
ijtc-603	14	23	nature	nature	NOUN
ijtc-603	14	24	and	and	CCONJ
ijtc-603	14	25	community	community	NOUN
ijtc-603	14	26	environment	environment	NOUN
ijtc-603	14	27	being	be	AUX
ijtc-603	14	28	explored	explore	VERB
ijtc-603	14	29	.	.	PUNCT
ijtc-603	15	1	this	this	PRON
ijtc-603	15	2	is	be	AUX
ijtc-603	15	3	proven	prove	VERB
ijtc-603	15	4	by	by	ADP
ijtc-603	15	5	some	some	DET
ijtc-603	15	6	cases	case	NOUN
ijtc-603	15	7	of	of	ADP
ijtc-603	15	8	environmental	environmental	ADJ
ijtc-603	15	9	pollution	pollution	NOUN
ijtc-603	15	10	such	such	ADJ
ijtc-603	15	11	as	as	ADP
ijtc-603	15	12	the	the	DET
ijtc-603	15	13	case	case	NOUN
ijtc-603	15	14	of	of	ADP
ijtc-603	15	15	pt	pt	PROPN
ijtc-603	15	16	karya	karya	PROPN
ijtc-603	15	17	cipa	cipa	PROPN
ijtc-603	15	18	nusantara	nusantara	PROPN
ijtc-603	15	19	kcn	kcn	PROPN
ijtc-603	15	20	)	)	PUNCT
ijtc-603	15	21	which	which	PRON
ijtc-603	15	22	polluted	pollute	VERB
ijtc-603	15	23	the	the	DET
ijtc-603	15	24	air	air	NOUN
ijtc-603	15	25	in	in	ADP
ijtc-603	15	26	the	the	DET
ijtc-603	15	27	form	form	NOUN
ijtc-603	15	28	of	of	ADP
ijtc-603	15	29	flying	fly	VERB
ijtc-603	15	30	ash	ash	NOUN
ijtc-603	15	31	bottom	bottom	NOUN
ijtc-603	15	32	ash	ash	NOUN
ijtc-603	15	33	(	(	PUNCT
ijtc-603	15	34	pencemaran	pencemaran	NOUN
ijtc-603	15	35	abu	abu	PROPN
ijtc-603	15	36	batu	batu	PROPN
ijtc-603	15	37	bara	bara	PROPN
ijtc-603	15	38	yang	yang	PROPN
ijtc-603	15	39	buat	buat	PROPN
ijtc-603	15	40	warga	warga	PROPN
ijtc-603	15	41	marunda	marunda	PROPN
ijtc-603	15	42	jakut	jakut	PROPN
ijtc-603	15	43	menderita	menderita	PROPN
ijtc-603	15	44	,	,	PUNCT
ijtc-603	15	45	2022)(janji	2022)(janji	NUM
ijtc-603	15	46	pt	pt	PROPN
ijtc-603	15	47	kcn	kcn	PROPN
ijtc-603	15	48	jalankan	jalankan	PROPN
ijtc-603	15	49	sanksi	sanksi	PROPN
ijtc-603	15	50	atas	atas	PROPN
ijtc-603	15	51	pencemaran	pencemaran	PROPN
ijtc-603	15	52	akibat	akibat	VERB
ijtc-603	15	53	abu	abu	PROPN
ijtc-603	15	54	batu	batu	PROPN
ijtc-603	15	55	bara	bara	PROPN
ijtc-603	15	56	di	di	PROPN
ijtc-603	15	57	marunda	marunda	PROPN
ijtc-603	15	58	halaman	halaman	PROPN
ijtc-603	15	59	all	all	DET
ijtc-603	15	60	kompas.com	kompas.com	NOUN
ijtc-603	15	61	,	,	PUNCT
ijtc-603	15	62	2022	2022	NUM
ijtc-603	15	63	)	)	PUNCT
ijtc-603	15	64	and	and	CCONJ
ijtc-603	15	65	pipe	pipe	NOUN
ijtc-603	15	66	leak	leak	NOUN
ijtc-603	15	67	by	by	ADP
ijtc-603	15	68	pt	pt	X
ijtc-603	15	69	lapindo	lapindo	ADJ
ijtc-603	15	70	brantas	branta	NOUN
ijtc-603	15	71	which	which	PRON
ijtc-603	15	72	causing	cause	VERB
ijtc-603	15	73	contamination	contamination	NOUN
ijtc-603	15	74	of	of	ADP
ijtc-603	15	75	resident	resident	NOUN
ijtc-603	15	76	's	's	PART
ijtc-603	15	77	water	water	NOUN
ijtc-603	15	78	(	(	PUNCT
ijtc-603	15	79	15	15	NUM
ijtc-603	15	80	tahun	tahun	PROPN
ijtc-603	15	81	lumpur	lumpur	NOUN
ijtc-603	15	82	lapindo	lapindo	ADJ
ijtc-603	15	83	:	:	PUNCT
ijtc-603	15	84	darat	darat	NOUN
ijtc-603	15	85	,	,	PUNCT
ijtc-603	15	86	air	air	PROPN
ijtc-603	15	87	dan	dan	PROPN
ijtc-603	15	88	udara	udara	PROPN
ijtc-603	15	89	sekitar	sekitar	PROPN
ijtc-603	15	90	tercemar	tercemar	PROPN
ijtc-603	15	91	mongabay.co.id	mongabay.co.id	PROPN
ijtc-603	15	92	 	 	SPACE
ijtc-603	15	93	:	:	PUNCT
ijtc-603	15	94	mongabay.co.id	mongabay.co.id	PROPN
ijtc-603	15	95	,	,	PUNCT
ijtc-603	15	96	2022	2022	NUM
ijtc-603	15	97	)	)	PUNCT
ijtc-603	15	98	.	.	PUNCT
ijtc-603	16	1	the	the	DET
ijtc-603	16	2	company	company	NOUN
ijtc-603	16	3	's	's	PART
ijtc-603	16	4	environmental	environmental	ADJ
ijtc-603	16	5	pollution	pollution	NOUN
ijtc-603	16	6	becomes	become	VERB
ijtc-603	16	7	the	the	DET
ijtc-603	16	8	reason	reason	NOUN
ijtc-603	16	9	for	for	ADP
ijtc-603	16	10	the	the	DET
ijtc-603	16	11	conflict	conflict	NOUN
ijtc-603	16	12	of	of	ADP
ijtc-603	16	13	interest	interest	NOUN
ijtc-603	16	14	between	between	ADP
ijtc-603	16	15	the	the	DET
ijtc-603	16	16	company	company	NOUN
ijtc-603	16	17	mailto	mailto	NOUN
ijtc-603	16	18	:	:	PUNCT
ijtc-603	16	19	rizky.yuniar.sururi@student.uns.ac.id1	rizky.yuniar.sururi@student.uns.ac.id1	PROPN
ijtc-603	16	20	https://doi.org/10.52728/ijtc.v4i1.603	https://doi.org/10.52728/ijtc.v4i1.603	VERB
ijtc-603	16	21	fourteen	fourteen	NUM
ijtc-603	16	22	years	year	NOUN
ijtc-603	16	23	of	of	ADP
ijtc-603	16	24	sustainability	sustainability	NOUN
ijtc-603	16	25	reporting	report	VERB
ijtc-603	16	26	research	research	NOUN
ijtc-603	16	27	in	in	ADP
ijtc-603	16	28	accounting	accounting	NOUN
ijtc-603	16	29	:	:	PUNCT
ijtc-603	16	30	bibliographic	bibliographic	ADJ
ijtc-603	16	31	studies	study	NOUN
ijtc-603	16	32	sururi	sururi	PROPN
ijtc-603	16	33	,	,	PUNCT
ijtc-603	16	34	aryani	aryani	NOUN
ijtc-603	16	35	and	and	CCONJ
ijtc-603	16	36	gantyowati	gantyowati	NUM
ijtc-603	16	37	56|	56|	NUM
ijtc-603	16	38	ilomata	ilomata	NOUN
ijtc-603	16	39	international	international	ADJ
ijtc-603	16	40	journal	journal	NOUN
ijtc-603	16	41	of	of	ADP
ijtc-603	16	42	tax	tax	PROPN
ijtc-603	16	43	&	&	CCONJ
ijtc-603	16	44	accounting	accounting	PROPN
ijtc-603	16	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	16	46	and	and	CCONJ
ijtc-603	16	47	its	its	PRON
ijtc-603	16	48	stakeholders	stakeholder	NOUN
ijtc-603	16	49	.	.	PUNCT
ijtc-603	17	1	a	a	DET
ijtc-603	17	2	conflict	conflict	NOUN
ijtc-603	17	3	of	of	ADP
ijtc-603	17	4	interest	interest	NOUN
ijtc-603	17	5	occurs	occur	VERB
ijtc-603	17	6	when	when	SCONJ
ijtc-603	17	7	a	a	DET
ijtc-603	17	8	company	company	NOUN
ijtc-603	17	9	has	have	VERB
ijtc-603	17	10	different	different	ADJ
ijtc-603	17	11	interests	interest	NOUN
ijtc-603	17	12	from	from	ADP
ijtc-603	17	13	its	its	PRON
ijtc-603	17	14	stakeholders	stakeholder	NOUN
ijtc-603	17	15	.	.	PUNCT
ijtc-603	18	1	the	the	DET
ijtc-603	18	2	company	company	NOUN
ijtc-603	18	3	has	have	VERB
ijtc-603	18	4	an	an	DET
ijtc-603	18	5	interest	interest	NOUN
ijtc-603	18	6	in	in	ADP
ijtc-603	18	7	maximizing	maximize	VERB
ijtc-603	18	8	profit	profit	NOUN
ijtc-603	18	9	but	but	CCONJ
ijtc-603	18	10	ignores	ignore	VERB
ijtc-603	18	11	the	the	DET
ijtc-603	18	12	social	social	ADJ
ijtc-603	18	13	and	and	CCONJ
ijtc-603	18	14	environmental	environmental	ADJ
ijtc-603	18	15	aspects	aspect	NOUN
ijtc-603	18	16	.	.	PUNCT
ijtc-603	19	1	this	this	PRON
ijtc-603	19	2	is	be	AUX
ijtc-603	19	3	different	different	ADJ
ijtc-603	19	4	from	from	ADP
ijtc-603	19	5	the	the	DET
ijtc-603	19	6	interests	interest	NOUN
ijtc-603	19	7	of	of	ADP
ijtc-603	19	8	stakeholders	stakeholder	NOUN
ijtc-603	19	9	who	who	PRON
ijtc-603	19	10	continue	continue	VERB
ijtc-603	19	11	to	to	PART
ijtc-603	19	12	prioritize	prioritize	VERB
ijtc-603	19	13	environmental	environmental	ADJ
ijtc-603	19	14	and	and	CCONJ
ijtc-603	19	15	social	social	ADJ
ijtc-603	19	16	aspects	aspect	NOUN
ijtc-603	19	17	according	accord	VERB
ijtc-603	19	18	to	to	ADP
ijtc-603	19	19	the	the	DET
ijtc-603	19	20	triple	triple	ADJ
ijtc-603	19	21	bottom	bottom	ADJ
ijtc-603	19	22	line	line	NOUN
ijtc-603	19	23	concept	concept	NOUN
ijtc-603	19	24	(	(	PUNCT
ijtc-603	19	25	aksan	aksan	PROPN
ijtc-603	19	26	&	&	CCONJ
ijtc-603	19	27	gantyowati	gantyowati	PROPN
ijtc-603	19	28	,	,	PUNCT
ijtc-603	19	29	2020	2020	NUM
ijtc-603	19	30	)	)	PUNCT
ijtc-603	19	31	.	.	PUNCT
ijtc-603	20	1	the	the	DET
ijtc-603	20	2	triple	triple	ADJ
ijtc-603	20	3	bottom	bottom	ADJ
ijtc-603	20	4	line	line	NOUN
ijtc-603	20	5	concept	concept	NOUN
ijtc-603	20	6	introduced	introduce	VERB
ijtc-603	20	7	by	by	ADP
ijtc-603	20	8	(	(	PUNCT
ijtc-603	20	9	elkington	elkington	PROPN
ijtc-603	20	10	,	,	PUNCT
ijtc-603	20	11	1998	1998	NUM
ijtc-603	20	12	)	)	PUNCT
ijtc-603	20	13	urges	urge	VERB
ijtc-603	20	14	companies	company	NOUN
ijtc-603	20	15	to	to	PART
ijtc-603	20	16	pay	pay	VERB
ijtc-603	20	17	more	more	ADJ
ijtc-603	20	18	attention	attention	NOUN
ijtc-603	20	19	to	to	ADP
ijtc-603	20	20	the	the	DET
ijtc-603	20	21	balance	balance	NOUN
ijtc-603	20	22	of	of	ADP
ijtc-603	20	23	environmental	environmental	ADJ
ijtc-603	20	24	,	,	PUNCT
ijtc-603	20	25	economic	economic	ADJ
ijtc-603	20	26	and	and	CCONJ
ijtc-603	20	27	social	social	ADJ
ijtc-603	20	28	aspects	aspect	NOUN
ijtc-603	20	29	with	with	ADP
ijtc-603	20	30	the	the	DET
ijtc-603	20	31	result	result	NOUN
ijtc-603	20	32	that	that	SCONJ
ijtc-603	20	33	companies	company	NOUN
ijtc-603	20	34	can	can	AUX
ijtc-603	20	35	sustain	sustain	VERB
ijtc-603	20	36	and	and	CCONJ
ijtc-603	20	37	compete	compete	VERB
ijtc-603	20	38	with	with	ADP
ijtc-603	20	39	other	other	ADJ
ijtc-603	20	40	companies	company	NOUN
ijtc-603	20	41	competitively	competitively	ADV
ijtc-603	20	42	.	.	PUNCT
ijtc-603	21	1	companies	company	NOUN
ijtc-603	21	2	that	that	PRON
ijtc-603	21	3	have	have	AUX
ijtc-603	21	4	implemented	implement	VERB
ijtc-603	21	5	the	the	DET
ijtc-603	21	6	triple	triple	ADJ
ijtc-603	21	7	bottom	bottom	ADJ
ijtc-603	21	8	line	line	NOUN
ijtc-603	21	9	concept	concept	NOUN
ijtc-603	21	10	can	can	AUX
ijtc-603	21	11	account	account	VERB
ijtc-603	21	12	for	for	ADP
ijtc-603	21	13	their	their	PRON
ijtc-603	21	14	activities	activity	NOUN
ijtc-603	21	15	to	to	ADP
ijtc-603	21	16	stakeholders	stakeholder	NOUN
ijtc-603	21	17	through	through	ADP
ijtc-603	21	18	sustainability	sustainability	NOUN
ijtc-603	21	19	reporting	reporting	NOUN
ijtc-603	21	20	.	.	PUNCT
ijtc-603	22	1	the	the	DET
ijtc-603	22	2	stakeholders	stakeholder	NOUN
ijtc-603	22	3	can	can	AUX
ijtc-603	22	4	encourage	encourage	VERB
ijtc-603	22	5	companies	company	NOUN
ijtc-603	22	6	to	to	PART
ijtc-603	22	7	make	make	VERB
ijtc-603	22	8	quality	quality	NOUN
ijtc-603	22	9	sustainability	sustainability	NOUN
ijtc-603	22	10	reports	report	NOUN
ijtc-603	22	11	.	.	PUNCT
ijtc-603	23	1	when	when	SCONJ
ijtc-603	23	2	the	the	DET
ijtc-603	23	3	pressure	pressure	NOUN
ijtc-603	23	4	is	be	AUX
ijtc-603	23	5	inside	inside	ADP
ijtc-603	23	6	companies	company	NOUN
ijtc-603	23	7	regarding	regard	VERB
ijtc-603	23	8	high	high	ADJ
ijtc-603	23	9	quality	quality	NOUN
ijtc-603	23	10	report	report	NOUN
ijtc-603	23	11	,	,	PUNCT
ijtc-603	23	12	companies	company	NOUN
ijtc-603	23	13	will	will	AUX
ijtc-603	23	14	produce	produce	VERB
ijtc-603	23	15	high	high	ADJ
ijtc-603	23	16	quality	quality	NOUN
ijtc-603	23	17	reports	report	NOUN
ijtc-603	23	18	(	(	PUNCT
ijtc-603	23	19	rudyanto	rudyanto	NOUN
ijtc-603	23	20	&	&	CCONJ
ijtc-603	23	21	siregar	siregar	NOUN
ijtc-603	23	22	,	,	PUNCT
ijtc-603	23	23	2018	2018	NUM
ijtc-603	23	24	)	)	PUNCT
ijtc-603	23	25	.	.	PUNCT
ijtc-603	24	1	sustainability	sustainability	NOUN
ijtc-603	24	2	reporting	reporting	NOUN
ijtc-603	24	3	is	be	AUX
ijtc-603	24	4	used	use	VERB
ijtc-603	24	5	by	by	ADP
ijtc-603	24	6	stakeholders	stakeholder	NOUN
ijtc-603	24	7	to	to	PART
ijtc-603	24	8	evaluate	evaluate	VERB
ijtc-603	24	9	all	all	DET
ijtc-603	24	10	forms	form	NOUN
ijtc-603	24	11	of	of	ADP
ijtc-603	24	12	corporate	corporate	ADJ
ijtc-603	24	13	responsibility	responsibility	NOUN
ijtc-603	24	14	activitites	activitite	VERB
ijtc-603	24	15	to	to	ADP
ijtc-603	24	16	the	the	DET
ijtc-603	24	17	society	society	NOUN
ijtc-603	24	18	as	as	ADV
ijtc-603	24	19	well	well	ADV
ijtc-603	24	20	as	as	ADP
ijtc-603	24	21	presented	present	VERB
ijtc-603	24	22	separately	separately	ADV
ijtc-603	24	23	from	from	ADP
ijtc-603	24	24	the	the	DET
ijtc-603	24	25	annual	annual	ADJ
ijtc-603	24	26	report	report	NOUN
ijtc-603	24	27	(	(	PUNCT
ijtc-603	24	28	juwita	juwita	PROPN
ijtc-603	24	29	&	&	CCONJ
ijtc-603	24	30	honggowati	honggowati	NOUN
ijtc-603	24	31	,	,	PUNCT
ijtc-603	24	32	2021	2021	NUM
ijtc-603	24	33	)	)	PUNCT
ijtc-603	24	34	.	.	PUNCT
ijtc-603	25	1	the	the	DET
ijtc-603	25	2	practice	practice	NOUN
ijtc-603	25	3	of	of	ADP
ijtc-603	25	4	sustainability	sustainability	NOUN
ijtc-603	25	5	reporting	reporting	NOUN
ijtc-603	25	6	in	in	ADP
ijtc-603	25	7	indonesia	indonesia	PROPN
ijtc-603	25	8	has	have	AUX
ijtc-603	25	9	been	be	AUX
ijtc-603	25	10	started	start	VERB
ijtc-603	25	11	since	since	SCONJ
ijtc-603	25	12	the	the	DET
ijtc-603	25	13	government	government	NOUN
ijtc-603	25	14	passed	pass	VERB
ijtc-603	25	15	law	law	NOUN
ijtc-603	25	16	no	no	NOUN
ijtc-603	25	17	.	.	NOUN
ijtc-603	25	18	40	40	NUM
ijtc-603	25	19	of	of	ADP
ijtc-603	25	20	2007	2007	NUM
ijtc-603	25	21	concerning	concern	VERB
ijtc-603	25	22	limited	limited	ADJ
ijtc-603	25	23	liability	liability	NOUN
ijtc-603	25	24	companies	company	NOUN
ijtc-603	25	25	and	and	CCONJ
ijtc-603	25	26	government	government	NOUN
ijtc-603	25	27	regulation	regulation	NOUN
ijtc-603	25	28	no	no	INTJ
ijtc-603	25	29	.	.	PUNCT
ijtc-603	26	1	47	47	NUM
ijtc-603	26	2	of	of	ADP
ijtc-603	26	3	2012	2012	NUM
ijtc-603	26	4	.	.	PUNCT
ijtc-603	27	1	the	the	DET
ijtc-603	27	2	implementation	implementation	NOUN
ijtc-603	27	3	of	of	ADP
ijtc-603	27	4	laws	law	NOUN
ijtc-603	27	5	and	and	CCONJ
ijtc-603	27	6	government	government	NOUN
ijtc-603	27	7	regulations	regulation	NOUN
ijtc-603	27	8	is	be	AUX
ijtc-603	27	9	an	an	DET
ijtc-603	27	10	obligation	obligation	NOUN
ijtc-603	27	11	for	for	SCONJ
ijtc-603	27	12	indonesian	indonesian	ADJ
ijtc-603	27	13	or	or	CCONJ
ijtc-603	27	14	foreign	foreign	ADJ
ijtc-603	27	15	companies	company	NOUN
ijtc-603	27	16	operating	operate	VERB
ijtc-603	27	17	in	in	ADP
ijtc-603	27	18	indonesia	indonesia	PROPN
ijtc-603	27	19	to	to	PART
ijtc-603	27	20	carry	carry	VERB
ijtc-603	27	21	out	out	ADP
ijtc-603	27	22	social	social	ADJ
ijtc-603	27	23	and	and	CCONJ
ijtc-603	27	24	environmental	environmental	ADJ
ijtc-603	27	25	responsibility	responsibility	NOUN
ijtc-603	27	26	activities	activity	NOUN
ijtc-603	27	27	.	.	PUNCT
ijtc-603	28	1	if	if	SCONJ
ijtc-603	28	2	the	the	DET
ijtc-603	28	3	corporation	corporation	NOUN
ijtc-603	28	4	breaks	break	VERB
ijtc-603	28	5	the	the	DET
ijtc-603	28	6	laws	law	NOUN
ijtc-603	28	7	and	and	CCONJ
ijtc-603	28	8	government	government	NOUN
ijtc-603	28	9	regulations	regulation	NOUN
ijtc-603	28	10	,	,	PUNCT
ijtc-603	28	11	it	it	PRON
ijtc-603	28	12	will	will	AUX
ijtc-603	28	13	be	be	AUX
ijtc-603	28	14	subject	subject	ADJ
ijtc-603	28	15	to	to	ADP
ijtc-603	28	16	sanctions	sanction	NOUN
ijtc-603	28	17	following	follow	VERB
ijtc-603	28	18	the	the	DET
ijtc-603	28	19	applicable	applicable	ADJ
ijtc-603	28	20	laws	law	NOUN
ijtc-603	28	21	and	and	CCONJ
ijtc-603	28	22	regulations	regulation	NOUN
ijtc-603	28	23	.	.	PUNCT
ijtc-603	29	1	in	in	ADP
ijtc-603	29	2	2017	2017	NUM
ijtc-603	29	3	,	,	PUNCT
ijtc-603	29	4	the	the	DET
ijtc-603	29	5	financial	financial	ADJ
ijtc-603	29	6	services	service	NOUN
ijtc-603	29	7	authority	authority	NOUN
ijtc-603	29	8	(	(	PUNCT
ijtc-603	29	9	ojk	ojk	NOUN
ijtc-603	29	10	)	)	PUNCT
ijtc-603	29	11	also	also	ADV
ijtc-603	29	12	issued	issue	VERB
ijtc-603	29	13	ojk	ojk	NOUN
ijtc-603	29	14	regulation	regulation	NOUN
ijtc-603	29	15	no	no	NOUN
ijtc-603	29	16	.	.	NOUN
ijtc-603	30	1	51	51	NUM
ijtc-603	30	2	/	/	SYM
ijtc-603	30	3	pojk.03/2017	pojk.03/2017	PROPN
ijtc-603	30	4	.	.	PUNCT
ijtc-603	31	1	the	the	DET
ijtc-603	31	2	regulation	regulation	NOUN
ijtc-603	31	3	requires	require	VERB
ijtc-603	31	4	financial	financial	ADJ
ijtc-603	31	5	services	service	NOUN
ijtc-603	31	6	institutions	institution	NOUN
ijtc-603	31	7	,	,	PUNCT
ijtc-603	31	8	issuers	issuer	NOUN
ijtc-603	31	9	and	and	CCONJ
ijtc-603	31	10	public	public	ADJ
ijtc-603	31	11	companies	company	NOUN
ijtc-603	31	12	to	to	PART
ijtc-603	31	13	submit	submit	VERB
ijtc-603	31	14	the	the	DET
ijtc-603	31	15	sustainability	sustainability	NOUN
ijtc-603	31	16	report	report	NOUN
ijtc-603	31	17	separately	separately	ADV
ijtc-603	31	18	from	from	ADP
ijtc-603	31	19	the	the	DET
ijtc-603	31	20	annual	annual	ADJ
ijtc-603	31	21	report	report	NOUN
ijtc-603	31	22	.	.	PUNCT
ijtc-603	32	1	the	the	DET
ijtc-603	32	2	issuance	issuance	NOUN
ijtc-603	32	3	of	of	ADP
ijtc-603	32	4	laws	law	NOUN
ijtc-603	32	5	and	and	CCONJ
ijtc-603	32	6	government	government	NOUN
ijtc-603	32	7	regulations	regulation	NOUN
ijtc-603	32	8	in	in	ADP
ijtc-603	32	9	indonesia	indonesia	PROPN
ijtc-603	32	10	is	be	AUX
ijtc-603	32	11	quite	quite	ADV
ijtc-603	32	12	effective	effective	ADJ
ijtc-603	32	13	in	in	ADP
ijtc-603	32	14	urging	urge	VERB
ijtc-603	32	15	companies	company	NOUN
ijtc-603	32	16	to	to	PART
ijtc-603	32	17	present	present	VERB
ijtc-603	32	18	sustainability	sustainability	NOUN
ijtc-603	32	19	reports	report	NOUN
ijtc-603	32	20	consequently	consequently	ADV
ijtc-603	32	21	the	the	DET
ijtc-603	32	22	trend	trend	NOUN
ijtc-603	32	23	of	of	ADP
ijtc-603	32	24	sustainability	sustainability	NOUN
ijtc-603	32	25	reporting	reporting	NOUN
ijtc-603	32	26	increased	increase	VERB
ijtc-603	32	27	from	from	ADP
ijtc-603	32	28	2006	2006	NUM
ijtc-603	32	29	to	to	ADP
ijtc-603	32	30	2019	2019	NUM
ijtc-603	32	31	(	(	PUNCT
ijtc-603	32	32	gunawan	gunawan	PROPN
ijtc-603	32	33	et	et	PROPN
ijtc-603	32	34	al	al	PROPN
ijtc-603	32	35	.	.	PROPN
ijtc-603	32	36	,	,	PUNCT
ijtc-603	32	37	2022	2022	NUM
ijtc-603	32	38	)	)	PUNCT
ijtc-603	32	39	.	.	PUNCT
ijtc-603	33	1	the	the	DET
ijtc-603	33	2	increasing	increase	VERB
ijtc-603	33	3	trend	trend	NOUN
ijtc-603	33	4	of	of	ADP
ijtc-603	33	5	sustainability	sustainability	NOUN
ijtc-603	33	6	reporting	reporting	NOUN
ijtc-603	33	7	has	have	AUX
ijtc-603	33	8	become	become	VERB
ijtc-603	33	9	an	an	DET
ijtc-603	33	10	attraction	attraction	NOUN
ijtc-603	33	11	for	for	SCONJ
ijtc-603	33	12	researchers	researcher	NOUN
ijtc-603	33	13	to	to	PART
ijtc-603	33	14	conduct	conduct	VERB
ijtc-603	33	15	research	research	NOUN
ijtc-603	33	16	on	on	ADP
ijtc-603	33	17	this	this	DET
ijtc-603	33	18	topic	topic	NOUN
ijtc-603	33	19	both	both	PRON
ijtc-603	33	20	in	in	ADP
ijtc-603	33	21	indonesia	indonesia	PROPN
ijtc-603	33	22	and	and	CCONJ
ijtc-603	33	23	abroad	abroad	ADV
ijtc-603	33	24	.	.	PUNCT
ijtc-603	34	1	some	some	DET
ijtc-603	34	2	research	research	NOUN
ijtc-603	34	3	in	in	ADP
ijtc-603	34	4	indonesia	indonesia	PROPN
ijtc-603	34	5	conducted	conduct	VERB
ijtc-603	34	6	by	by	ADP
ijtc-603	34	7	(	(	PUNCT
ijtc-603	34	8	ardiana	ardiana	PROPN
ijtc-603	34	9	,	,	PUNCT
ijtc-603	34	10	2022	2022	NUM
ijtc-603	34	11	)	)	PUNCT
ijtc-603	34	12	,	,	PUNCT
ijtc-603	34	13	(	(	PUNCT
ijtc-603	34	14	juwita	juwita	PROPN
ijtc-603	34	15	&	&	CCONJ
ijtc-603	34	16	honggowati	honggowati	NOUN
ijtc-603	34	17	,	,	PUNCT
ijtc-603	34	18	2021	2021	NUM
ijtc-603	34	19	)	)	PUNCT
ijtc-603	34	20	,	,	PUNCT
ijtc-603	34	21	(	(	PUNCT
ijtc-603	34	22	masum	masum	NOUN
ijtc-603	34	23	et	et	PROPN
ijtc-603	34	24	al	al	PROPN
ijtc-603	34	25	.	.	PROPN
ijtc-603	34	26	,	,	PUNCT
ijtc-603	34	27	2020	2020	NUM
ijtc-603	34	28	)	)	PUNCT
ijtc-603	34	29	,	,	PUNCT
ijtc-603	34	30	(	(	PUNCT
ijtc-603	34	31	khafid	khafid	PROPN
ijtc-603	34	32	&	&	CCONJ
ijtc-603	34	33	mulyaningsih	mulyaningsih	PROPN
ijtc-603	34	34	,	,	PUNCT
ijtc-603	34	35	2017	2017	NUM
ijtc-603	34	36	)	)	PUNCT
ijtc-603	34	37	while	while	SCONJ
ijtc-603	34	38	abroad	abroad	ADV
ijtc-603	34	39	,	,	PUNCT
ijtc-603	34	40	such	such	ADJ
ijtc-603	34	41	as	as	ADP
ijtc-603	34	42	(	(	PUNCT
ijtc-603	34	43	önder	önder	NOUN
ijtc-603	34	44	&	&	CCONJ
ijtc-603	34	45	baimurzin	baimurzin	PROPN
ijtc-603	34	46	,	,	PUNCT
ijtc-603	34	47	2020	2020	NUM
ijtc-603	34	48	)	)	PUNCT
ijtc-603	34	49	,	,	PUNCT
ijtc-603	34	50	(	(	PUNCT
ijtc-603	34	51	onyali	onyali	PROPN
ijtc-603	34	52	&	&	CCONJ
ijtc-603	34	53	okafor	okafor	PROPN
ijtc-603	34	54	,	,	PUNCT
ijtc-603	34	55	2019	2019	NUM
ijtc-603	34	56	)	)	PUNCT
ijtc-603	34	57	,	,	PUNCT
ijtc-603	34	58	(	(	PUNCT
ijtc-603	34	59	khan	khan	PROPN
ijtc-603	34	60	et	et	PROPN
ijtc-603	34	61	al	al	PROPN
ijtc-603	34	62	.	.	PROPN
ijtc-603	34	63	,	,	PUNCT
ijtc-603	34	64	2021	2021	NUM
ijtc-603	34	65	)	)	PUNCT
ijtc-603	34	66	,	,	PUNCT
ijtc-603	34	67	(	(	PUNCT
ijtc-603	34	68	rahman	rahman	PROPN
ijtc-603	34	69	et	et	PROPN
ijtc-603	34	70	al	al	PROPN
ijtc-603	34	71	.	.	PROPN
ijtc-603	34	72	,	,	PUNCT
ijtc-603	34	73	2020	2020	NUM
ijtc-603	34	74	)	)	PUNCT
ijtc-603	34	75	.	.	PUNCT
ijtc-603	35	1	the	the	DET
ijtc-603	35	2	variety	variety	NOUN
ijtc-603	35	3	of	of	ADP
ijtc-603	35	4	research	research	NOUN
ijtc-603	35	5	results	result	NOUN
ijtc-603	35	6	shows	show	VERB
ijtc-603	35	7	the	the	DET
ijtc-603	35	8	uniqueness	uniqueness	NOUN
ijtc-603	35	9	in	in	ADP
ijtc-603	35	10	terms	term	NOUN
ijtc-603	35	11	of	of	ADP
ijtc-603	35	12	antecedent	antecedent	NOUN
ijtc-603	35	13	factors	factor	NOUN
ijtc-603	35	14	and	and	CCONJ
ijtc-603	35	15	consequence	consequence	NOUN
ijtc-603	35	16	factors	factor	NOUN
ijtc-603	35	17	.	.	PUNCT
ijtc-603	36	1	the	the	DET
ijtc-603	36	2	number	number	NOUN
ijtc-603	36	3	of	of	ADP
ijtc-603	36	4	accounting	accounting	NOUN
ijtc-603	36	5	and	and	CCONJ
ijtc-603	36	6	financial	financial	ADJ
ijtc-603	36	7	journals	journal	NOUN
ijtc-603	36	8	that	that	PRON
ijtc-603	36	9	evaluate	evaluate	VERB
ijtc-603	36	10	and	and	CCONJ
ijtc-603	36	11	document	document	VERB
ijtc-603	36	12	various	various	ADJ
ijtc-603	36	13	research	research	NOUN
ijtc-603	36	14	results	result	NOUN
ijtc-603	36	15	has	have	AUX
ijtc-603	36	16	attracted	attract	VERB
ijtc-603	36	17	researchers	researcher	NOUN
ijtc-603	36	18	to	to	PART
ijtc-603	36	19	carry	carry	VERB
ijtc-603	36	20	out	out	ADP
ijtc-603	36	21	further	further	ADJ
ijtc-603	36	22	research	research	NOUN
ijtc-603	36	23	related	relate	VERB
ijtc-603	36	24	to	to	ADP
ijtc-603	36	25	the	the	DET
ijtc-603	36	26	development	development	NOUN
ijtc-603	36	27	of	of	ADP
ijtc-603	36	28	sustainability	sustainability	NOUN
ijtc-603	36	29	reporting	reporting	NOUN
ijtc-603	36	30	practices	practice	NOUN
ijtc-603	36	31	in	in	ADP
ijtc-603	36	32	indonesia	indonesia	PROPN
ijtc-603	36	33	in	in	ADP
ijtc-603	36	34	the	the	DET
ijtc-603	36	35	form	form	NOUN
ijtc-603	36	36	of	of	ADP
ijtc-603	36	37	a	a	DET
ijtc-603	36	38	bibliography	bibliography	NOUN
ijtc-603	36	39	.	.	PUNCT
ijtc-603	37	1	this	this	DET
ijtc-603	37	2	study	study	NOUN
ijtc-603	37	3	examines	examine	VERB
ijtc-603	37	4	fifty	fifty	NUM
ijtc-603	37	5	articles	article	NOUN
ijtc-603	37	6	on	on	ADP
ijtc-603	37	7	sustainability	sustainability	NOUN
ijtc-603	37	8	reporting	reporting	NOUN
ijtc-603	37	9	published	publish	VERB
ijtc-603	37	10	by	by	ADP
ijtc-603	37	11	accredited	accredited	ADJ
ijtc-603	37	12	journals	journal	NOUN
ijtc-603	37	13	of	of	ADP
ijtc-603	37	14	the	the	DET
ijtc-603	37	15	ministry	ministry	PROPN
ijtc-603	37	16	of	of	ADP
ijtc-603	37	17	education	education	PROPN
ijtc-603	37	18	,	,	PUNCT
ijtc-603	37	19	culture	culture	NOUN
ijtc-603	37	20	,	,	PUNCT
ijtc-603	37	21	research	research	NOUN
ijtc-603	37	22	and	and	CCONJ
ijtc-603	37	23	technology	technology	NOUN
ijtc-603	37	24	in	in	ADP
ijtc-603	37	25	the	the	DET
ijtc-603	37	26	classification	classification	NOUN
ijtc-603	37	27	of	of	ADP
ijtc-603	37	28	sinta	sinta	PROPN
ijtc-603	37	29	2	2	NUM
ijtc-603	37	30	.	.	PUNCT
ijtc-603	38	1	the	the	DET
ijtc-603	38	2	journal	journal	PROPN
ijtc-603	38	3	selection	selection	NOUN
ijtc-603	38	4	in	in	ADP
ijtc-603	38	5	the	the	DET
ijtc-603	38	6	category	category	NOUN
ijtc-603	38	7	of	of	ADP
ijtc-603	38	8	sinta	sinta	PROPN
ijtc-603	38	9	2	2	NUM
ijtc-603	38	10	was	be	AUX
ijtc-603	38	11	based	base	VERB
ijtc-603	38	12	on	on	ADP
ijtc-603	38	13	two	two	NUM
ijtc-603	38	14	things	thing	NOUN
ijtc-603	38	15	,	,	PUNCT
ijtc-603	38	16	namely	namely	ADV
ijtc-603	38	17	,	,	PUNCT
ijtc-603	38	18	first	first	ADV
ijtc-603	38	19	,	,	PUNCT
ijtc-603	38	20	the	the	DET
ijtc-603	38	21	article	article	NOUN
ijtc-603	38	22	has	have	AUX
ijtc-603	38	23	been	be	AUX
ijtc-603	38	24	carefully	carefully	ADV
ijtc-603	38	25	selected	select	VERB
ijtc-603	38	26	in	in	ADP
ijtc-603	38	27	consequence	consequence	NOUN
ijtc-603	38	28	they	they	PRON
ijtc-603	38	29	have	have	VERB
ijtc-603	38	30	good	good	ADJ
ijtc-603	38	31	quality	quality	NOUN
ijtc-603	38	32	and	and	CCONJ
ijtc-603	38	33	is	be	AUX
ijtc-603	38	34	free	free	ADJ
ijtc-603	38	35	from	from	ADP
ijtc-603	38	36	plagiarism	plagiarism	NOUN
ijtc-603	38	37	.	.	PUNCT
ijtc-603	39	1	second	second	ADJ
ijtc-603	39	2	,	,	PUNCT
ijtc-603	39	3	based	base	VERB
ijtc-603	39	4	on	on	ADP
ijtc-603	39	5	the	the	DET
ijtc-603	39	6	regulation	regulation	NOUN
ijtc-603	39	7	of	of	ADP
ijtc-603	39	8	the	the	DET
ijtc-603	39	9	ministry	ministry	PROPN
ijtc-603	39	10	of	of	ADP
ijtc-603	39	11	research	research	NOUN
ijtc-603	39	12	and	and	CCONJ
ijtc-603	39	13	technology	technology	NOUN
ijtc-603	39	14	of	of	ADP
ijtc-603	39	15	the	the	DET
ijtc-603	39	16	republic	republic	NOUN
ijtc-603	39	17	of	of	ADP
ijtc-603	39	18	indonesia	indonesia	PROPN
ijtc-603	39	19	number	number	NOUN
ijtc-603	39	20	9	9	NUM
ijtc-603	39	21	of	of	ADP
ijtc-603	39	22	2018	2018	NUM
ijtc-603	39	23	concerning	concern	VERB
ijtc-603	39	24	accreditation	accreditation	NOUN
ijtc-603	39	25	of	of	ADP
ijtc-603	39	26	scientific	scientific	ADJ
ijtc-603	39	27	journals	journal	NOUN
ijtc-603	39	28	,	,	PUNCT
ijtc-603	39	29	the	the	DET
ijtc-603	39	30	category	category	NOUN
ijtc-603	39	31	of	of	ADP
ijtc-603	39	32	fourteen	fourteen	NUM
ijtc-603	39	33	years	year	NOUN
ijtc-603	39	34	of	of	ADP
ijtc-603	39	35	sustainability	sustainability	NOUN
ijtc-603	39	36	reporting	report	VERB
ijtc-603	39	37	research	research	NOUN
ijtc-603	39	38	in	in	ADP
ijtc-603	39	39	accounting	accounting	NOUN
ijtc-603	39	40	:	:	PUNCT
ijtc-603	39	41	bibliographic	bibliographic	ADJ
ijtc-603	39	42	studies	study	NOUN
ijtc-603	39	43	sururi	sururi	PROPN
ijtc-603	39	44	,	,	PUNCT
ijtc-603	39	45	aryani	aryani	NOUN
ijtc-603	39	46	and	and	CCONJ
ijtc-603	39	47	gantyowati	gantyowati	NUM
ijtc-603	39	48	57|	57|	NUM
ijtc-603	39	49	ilomata	ilomata	NOUN
ijtc-603	39	50	international	international	ADJ
ijtc-603	39	51	journal	journal	NOUN
ijtc-603	39	52	of	of	ADP
ijtc-603	39	53	tax	tax	PROPN
ijtc-603	39	54	&	&	CCONJ
ijtc-603	39	55	accounting	accounting	PROPN
ijtc-603	39	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	39	57	sinta	sinta	PROPN
ijtc-603	39	58	2	2	NUM
ijtc-603	39	59	has	have	VERB
ijtc-603	39	60	an	an	DET
ijtc-603	39	61	accreditation	accreditation	NOUN
ijtc-603	39	62	rating	rating	NOUN
ijtc-603	39	63	with	with	ADP
ijtc-603	39	64	a	a	DET
ijtc-603	39	65	value	value	NOUN
ijtc-603	39	66	of	of	ADP
ijtc-603	39	67	(	(	PUNCT
ijtc-603	39	68	n	n	CCONJ
ijtc-603	39	69	)	)	PUNCT
ijtc-603	39	70	,	,	PUNCT
ijtc-603	39	71	70	70	NUM
ijtc-603	39	72	n	n	CCONJ
ijtc-603	39	73	<	<	X
ijtc-603	39	74	85	85	NUM
ijtc-603	39	75	.	.	PUNCT
ijtc-603	40	1	this	this	DET
ijtc-603	40	2	rating	rating	NOUN
ijtc-603	40	3	indicates	indicate	VERB
ijtc-603	40	4	that	that	SCONJ
ijtc-603	40	5	the	the	DET
ijtc-603	40	6	journal	journal	NOUN
ijtc-603	40	7	with	with	ADP
ijtc-603	40	8	the	the	DET
ijtc-603	40	9	category	category	NOUN
ijtc-603	40	10	of	of	ADP
ijtc-603	40	11	sinta	sinta	PROPN
ijtc-603	40	12	2	2	NUM
ijtc-603	40	13	has	have	VERB
ijtc-603	40	14	a	a	DET
ijtc-603	40	15	higher	high	ADJ
ijtc-603	40	16	score	score	NOUN
ijtc-603	40	17	compared	compare	VERB
ijtc-603	40	18	to	to	PART
ijtc-603	40	19	sinta	sinta	VERB
ijtc-603	40	20	3	3	NUM
ijtc-603	40	21	with	with	ADP
ijtc-603	40	22	a	a	DET
ijtc-603	40	23	value	value	NOUN
ijtc-603	40	24	of	of	ADP
ijtc-603	40	25	60	60	NUM
ijtc-603	40	26	n	n	NOUN
ijtc-603	40	27	<	<	X
ijtc-603	40	28	70	70	NUM
ijtc-603	40	29	,	,	PUNCT
ijtc-603	40	30	sinta	sinta	VERB
ijtc-603	40	31	4	4	NUM
ijtc-603	40	32	with	with	ADP
ijtc-603	40	33	a	a	DET
ijtc-603	40	34	value	value	NOUN
ijtc-603	40	35	of	of	ADP
ijtc-603	40	36	50	50	NUM
ijtc-603	40	37	n	n	NOUN
ijtc-603	40	38	<	<	X
ijtc-603	40	39	60	60	NUM
ijtc-603	40	40	and	and	CCONJ
ijtc-603	40	41	sinta	sinta	VERB
ijtc-603	40	42	5	5	NUM
ijtc-603	40	43	with	with	ADP
ijtc-603	40	44	a	a	DET
ijtc-603	40	45	value	value	NOUN
ijtc-603	40	46	of	of	ADP
ijtc-603	40	47	30	30	NUM
ijtc-603	40	48	n	n	NOUN
ijtc-603	40	49	<	<	X
ijtc-603	40	50	40	40	NUM
ijtc-603	40	51	.	.	PUNCT
ijtc-603	41	1	the	the	DET
ijtc-603	41	2	researcher	researcher	NOUN
ijtc-603	41	3	did	do	AUX
ijtc-603	41	4	not	not	PART
ijtc-603	41	5	include	include	VERB
ijtc-603	41	6	articles	article	NOUN
ijtc-603	41	7	from	from	ADP
ijtc-603	41	8	journals	journal	NOUN
ijtc-603	41	9	in	in	ADP
ijtc-603	41	10	the	the	DET
ijtc-603	41	11	sinta	sinta	NOUN
ijtc-603	41	12	1	1	NUM
ijtc-603	41	13	category	category	NOUN
ijtc-603	41	14	because	because	SCONJ
ijtc-603	41	15	of	of	ADP
ijtc-603	41	16	the	the	DET
ijtc-603	41	17	limited	limited	ADJ
ijtc-603	41	18	sustainability	sustainability	NOUN
ijtc-603	41	19	reporting	report	VERB
ijtc-603	41	20	research	research	NOUN
ijtc-603	41	21	articles	article	NOUN
ijtc-603	41	22	published	publish	VERB
ijtc-603	41	23	by	by	ADP
ijtc-603	41	24	journals	journal	NOUN
ijtc-603	41	25	with	with	ADP
ijtc-603	41	26	the	the	DET
ijtc-603	41	27	category	category	NOUN
ijtc-603	41	28	of	of	ADP
ijtc-603	41	29	sinta	sinta	PROPN
ijtc-603	41	30	1	1	NUM
ijtc-603	41	31	.	.	PUNCT
ijtc-603	42	1	this	this	DET
ijtc-603	42	2	study	study	NOUN
ijtc-603	42	3	adopted	adopt	VERB
ijtc-603	42	4	the	the	DET
ijtc-603	42	5	method	method	NOUN
ijtc-603	42	6	of	of	ADP
ijtc-603	42	7	charting	chart	VERB
ijtc-603	42	8	the	the	DET
ijtc-603	42	9	field	field	NOUN
ijtc-603	42	10	and	and	CCONJ
ijtc-603	42	11	analyzing	analyze	VERB
ijtc-603	42	12	the	the	DET
ijtc-603	42	13	community	community	NOUN
ijtc-603	42	14	created	create	VERB
ijtc-603	42	15	by	by	ADP
ijtc-603	42	16	(	(	PUNCT
ijtc-603	42	17	hesford	hesford	NOUN
ijtc-603	42	18	et	et	PROPN
ijtc-603	42	19	al	al	PROPN
ijtc-603	42	20	.	.	PROPN
ijtc-603	42	21	,	,	PUNCT
ijtc-603	42	22	2006	2006	NUM
ijtc-603	42	23	)	)	PUNCT
ijtc-603	42	24	to	to	PART
ijtc-603	42	25	map	map	VERB
ijtc-603	42	26	and	and	CCONJ
ijtc-603	42	27	analyze	analyze	VERB
ijtc-603	42	28	the	the	DET
ijtc-603	42	29	results	result	NOUN
ijtc-603	42	30	of	of	ADP
ijtc-603	42	31	research	research	NOUN
ijtc-603	42	32	on	on	ADP
ijtc-603	42	33	sustainability	sustainability	NOUN
ijtc-603	42	34	reporting	reporting	NOUN
ijtc-603	42	35	in	in	ADP
ijtc-603	42	36	indonesia	indonesia	PROPN
ijtc-603	42	37	.	.	PUNCT
ijtc-603	43	1	the	the	DET
ijtc-603	43	2	contribution	contribution	NOUN
ijtc-603	43	3	of	of	ADP
ijtc-603	43	4	this	this	DET
ijtc-603	43	5	study	study	NOUN
ijtc-603	43	6	consists	consist	VERB
ijtc-603	43	7	of	of	ADP
ijtc-603	43	8	three	three	NUM
ijtc-603	43	9	items	item	NOUN
ijtc-603	43	10	,	,	PUNCT
ijtc-603	43	11	namely	namely	ADV
ijtc-603	43	12	,	,	PUNCT
ijtc-603	43	13	first	first	ADV
ijtc-603	43	14	,	,	PUNCT
ijtc-603	43	15	classifying	classify	VERB
ijtc-603	43	16	articles	article	NOUN
ijtc-603	43	17	based	base	VERB
ijtc-603	43	18	on	on	ADP
ijtc-603	43	19	research	research	NOUN
ijtc-603	43	20	topics	topic	NOUN
ijtc-603	43	21	,	,	PUNCT
ijtc-603	43	22	research	research	NOUN
ijtc-603	43	23	methods	method	NOUN
ijtc-603	43	24	,	,	PUNCT
ijtc-603	43	25	and	and	CCONJ
ijtc-603	43	26	discussing	discuss	VERB
ijtc-603	43	27	the	the	DET
ijtc-603	43	28	comparison	comparison	NOUN
ijtc-603	43	29	of	of	ADP
ijtc-603	43	30	articles	article	NOUN
ijtc-603	43	31	in	in	ADP
ijtc-603	43	32	terms	term	NOUN
ijtc-603	43	33	of	of	ADP
ijtc-603	43	34	topics	topic	NOUN
ijtc-603	43	35	and	and	CCONJ
ijtc-603	43	36	research	research	NOUN
ijtc-603	43	37	methods	method	NOUN
ijtc-603	43	38	.	.	PUNCT
ijtc-603	44	1	second	second	ADJ
ijtc-603	44	2	,	,	PUNCT
ijtc-603	44	3	this	this	DET
ijtc-603	44	4	article	article	NOUN
ijtc-603	44	5	provides	provide	VERB
ijtc-603	44	6	information	information	NOUN
ijtc-603	44	7	related	relate	VERB
ijtc-603	44	8	to	to	ADP
ijtc-603	44	9	citation	citation	NOUN
ijtc-603	44	10	analysis	analysis	NOUN
ijtc-603	44	11	and	and	CCONJ
ijtc-603	44	12	centrality	centrality	NOUN
ijtc-603	44	13	networks	network	NOUN
ijtc-603	44	14	in	in	ADP
ijtc-603	44	15	sustainability	sustainability	NOUN
ijtc-603	44	16	reporting	report	VERB
ijtc-603	44	17	research	research	NOUN
ijtc-603	44	18	in	in	ADP
ijtc-603	44	19	indonesia	indonesia	PROPN
ijtc-603	44	20	.	.	PUNCT
ijtc-603	45	1	third	third	ADV
ijtc-603	45	2	,	,	PUNCT
ijtc-603	45	3	this	this	DET
ijtc-603	45	4	article	article	NOUN
ijtc-603	45	5	provides	provide	VERB
ijtc-603	45	6	information	information	NOUN
ijtc-603	45	7	to	to	ADP
ijtc-603	45	8	future	future	ADJ
ijtc-603	45	9	researchers	researcher	NOUN
ijtc-603	45	10	that	that	SCONJ
ijtc-603	45	11	there	there	PRON
ijtc-603	45	12	are	be	VERB
ijtc-603	45	13	interesting	interesting	ADJ
ijtc-603	45	14	variables	variable	NOUN
ijtc-603	45	15	and	and	CCONJ
ijtc-603	45	16	research	research	NOUN
ijtc-603	45	17	methods	method	NOUN
ijtc-603	45	18	for	for	ADP
ijtc-603	45	19	further	further	ADJ
ijtc-603	45	20	investigation	investigation	NOUN
ijtc-603	45	21	in	in	ADP
ijtc-603	45	22	the	the	DET
ijtc-603	45	23	form	form	NOUN
ijtc-603	45	24	of	of	ADP
ijtc-603	45	25	empirical	empirical	ADJ
ijtc-603	45	26	research	research	NOUN
ijtc-603	45	27	.	.	PUNCT
ijtc-603	46	1	method	method	ADJ
ijtc-603	46	2	bibliographic	bibliographic	ADJ
ijtc-603	46	3	research	research	NOUN
ijtc-603	46	4	is	be	AUX
ijtc-603	46	5	the	the	DET
ijtc-603	46	6	research	research	NOUN
ijtc-603	46	7	developed	develop	VERB
ijtc-603	46	8	by	by	ADP
ijtc-603	46	9	(	(	PUNCT
ijtc-603	46	10	hesford	hesford	NOUN
ijtc-603	46	11	et	et	PROPN
ijtc-603	46	12	al	al	PROPN
ijtc-603	46	13	.	.	PROPN
ijtc-603	46	14	,	,	PUNCT
ijtc-603	46	15	2006	2006	NUM
ijtc-603	46	16	)	)	PUNCT
ijtc-603	46	17	in	in	ADP
ijtc-603	46	18	the	the	DET
ijtc-603	46	19	field	field	NOUN
ijtc-603	46	20	of	of	ADP
ijtc-603	46	21	management	management	NOUN
ijtc-603	46	22	accounting	account	VERB
ijtc-603	46	23	by	by	ADP
ijtc-603	46	24	analyzing	analyze	VERB
ijtc-603	46	25	916	916	NUM
ijtc-603	46	26	articles	article	NOUN
ijtc-603	46	27	using	use	VERB
ijtc-603	46	28	two	two	NUM
ijtc-603	46	29	approaches	approach	NOUN
ijtc-603	46	30	consists	consist	VERB
ijtc-603	46	31	of	of	ADP
ijtc-603	46	32	charting	chart	VERB
ijtc-603	46	33	the	the	DET
ijtc-603	46	34	field	field	NOUN
ijtc-603	46	35	and	and	CCONJ
ijtc-603	46	36	analyzing	analyze	VERB
ijtc-603	46	37	community	community	NOUN
ijtc-603	46	38	.	.	PUNCT
ijtc-603	47	1	bibliographic	bibliographic	ADJ
ijtc-603	47	2	research	research	NOUN
ijtc-603	47	3	has	have	AUX
ijtc-603	47	4	also	also	ADV
ijtc-603	47	5	been	be	AUX
ijtc-603	47	6	applied	apply	VERB
ijtc-603	47	7	in	in	ADP
ijtc-603	47	8	indonesia	indonesia	PROPN
ijtc-603	47	9	,	,	PUNCT
ijtc-603	47	10	for	for	ADP
ijtc-603	47	11	example	example	NOUN
ijtc-603	47	12	on	on	ADP
ijtc-603	47	13	the	the	DET
ijtc-603	47	14	topic	topic	NOUN
ijtc-603	47	15	of	of	ADP
ijtc-603	47	16	disclosure	disclosure	NOUN
ijtc-603	47	17	development	development	NOUN
ijtc-603	47	18	,	,	PUNCT
ijtc-603	47	19	ifrs	ifrs	NOUN
ijtc-603	47	20	implementation	implementation	NOUN
ijtc-603	47	21	and	and	CCONJ
ijtc-603	47	22	financial	financial	ADJ
ijtc-603	47	23	distress	distress	NOUN
ijtc-603	47	24	(	(	PUNCT
ijtc-603	47	25	aksan	aksan	PROPN
ijtc-603	47	26	&	&	CCONJ
ijtc-603	47	27	gantyowati	gantyowati	PROPN
ijtc-603	47	28	,	,	PUNCT
ijtc-603	47	29	2020	2020	NUM
ijtc-603	47	30	;	;	PUNCT
ijtc-603	47	31	amri	amri	PROPN
ijtc-603	47	32	&	&	CCONJ
ijtc-603	47	33	aryani	aryani	PROPN
ijtc-603	47	34	,	,	PUNCT
ijtc-603	47	35	2021	2021	NUM
ijtc-603	47	36	;	;	PUNCT
ijtc-603	47	37	a.	a.	PROPN
ijtc-603	47	38	c.	c.	PROPN
ijtc-603	47	39	dewi	dewi	PROPN
ijtc-603	47	40	et	et	PROPN
ijtc-603	47	41	al	al	PROPN
ijtc-603	47	42	.	.	PROPN
ijtc-603	47	43	,	,	PUNCT
ijtc-603	47	44	2018	2018	NUM
ijtc-603	47	45	)	)	PUNCT
ijtc-603	47	46	.	.	PUNCT
ijtc-603	48	1	the	the	DET
ijtc-603	48	2	approach	approach	NOUN
ijtc-603	48	3	taken	take	VERB
ijtc-603	48	4	by	by	ADP
ijtc-603	48	5	hesford	hesford	PROPN
ijtc-603	48	6	et	et	PROPN
ijtc-603	48	7	al	al	PROPN
ijtc-603	48	8	(	(	PUNCT
ijtc-603	48	9	2006	2006	NUM
ijtc-603	48	10	)	)	PUNCT
ijtc-603	48	11	was	be	AUX
ijtc-603	48	12	used	use	VERB
ijtc-603	48	13	in	in	ADP
ijtc-603	48	14	this	this	DET
ijtc-603	48	15	study	study	NOUN
ijtc-603	48	16	,	,	PUNCT
ijtc-603	48	17	namely	namely	ADV
ijtc-603	48	18	charting	chart	VERB
ijtc-603	48	19	the	the	DET
ijtc-603	48	20	field	field	NOUN
ijtc-603	48	21	and	and	CCONJ
ijtc-603	48	22	analyzing	analyze	VERB
ijtc-603	48	23	community	community	NOUN
ijtc-603	48	24	.	.	PUNCT
ijtc-603	49	1	the	the	DET
ijtc-603	49	2	charting	charting	NOUN
ijtc-603	49	3	the	the	DET
ijtc-603	49	4	field	field	NOUN
ijtc-603	49	5	approach	approach	NOUN
ijtc-603	49	6	is	be	AUX
ijtc-603	49	7	carried	carry	VERB
ijtc-603	49	8	out	out	ADP
ijtc-603	49	9	by	by	ADP
ijtc-603	49	10	selecting	select	VERB
ijtc-603	49	11	articles	article	NOUN
ijtc-603	49	12	and	and	CCONJ
ijtc-603	49	13	classifying	classify	VERB
ijtc-603	49	14	articles	article	NOUN
ijtc-603	49	15	based	base	VERB
ijtc-603	49	16	on	on	ADP
ijtc-603	49	17	research	research	NOUN
ijtc-603	49	18	topics	topic	NOUN
ijtc-603	49	19	and	and	CCONJ
ijtc-603	49	20	methods	method	NOUN
ijtc-603	49	21	.	.	PUNCT
ijtc-603	50	1	analyzing	analyze	VERB
ijtc-603	50	2	community	community	NOUN
ijtc-603	50	3	approach	approach	NOUN
ijtc-603	50	4	is	be	AUX
ijtc-603	50	5	done	do	VERB
ijtc-603	50	6	by	by	ADP
ijtc-603	50	7	citation	citation	NOUN
ijtc-603	50	8	analysis	analysis	NOUN
ijtc-603	50	9	and	and	CCONJ
ijtc-603	50	10	centrality	centrality	NOUN
ijtc-603	50	11	network	network	NOUN
ijtc-603	50	12	.	.	PUNCT
ijtc-603	51	1	citation	citation	NOUN
ijtc-603	51	2	analysis	analysis	NOUN
ijtc-603	51	3	is	be	AUX
ijtc-603	51	4	carried	carry	VERB
ijtc-603	51	5	out	out	ADP
ijtc-603	51	6	by	by	ADP
ijtc-603	51	7	analyzing	analyze	VERB
ijtc-603	51	8	citations	citation	NOUN
ijtc-603	51	9	taken	take	VERB
ijtc-603	51	10	from	from	ADP
ijtc-603	51	11	google	google	PROPN
ijtc-603	51	12	scholar	scholar	NOUN
ijtc-603	51	13	while	while	SCONJ
ijtc-603	51	14	the	the	DET
ijtc-603	51	15	centrality	centrality	NOUN
ijtc-603	51	16	network	network	NOUN
ijtc-603	51	17	is	be	AUX
ijtc-603	51	18	carried	carry	VERB
ijtc-603	51	19	out	out	ADP
ijtc-603	51	20	by	by	ADP
ijtc-603	51	21	analyzing	analyze	VERB
ijtc-603	51	22	the	the	DET
ijtc-603	51	23	relationship	relationship	NOUN
ijtc-603	51	24	between	between	ADP
ijtc-603	51	25	individual	individual	ADJ
ijtc-603	51	26	influences	influence	NOUN
ijtc-603	51	27	in	in	ADP
ijtc-603	51	28	several	several	ADJ
ijtc-603	51	29	studies	study	NOUN
ijtc-603	51	30	.	.	PUNCT
ijtc-603	52	1	google	google	PROPN
ijtc-603	52	2	scholar	scholar	NOUN
ijtc-603	52	3	was	be	AUX
ijtc-603	52	4	chosen	choose	VERB
ijtc-603	52	5	because	because	SCONJ
ijtc-603	52	6	it	it	PRON
ijtc-603	52	7	provides	provide	VERB
ijtc-603	52	8	information	information	NOUN
ijtc-603	52	9	about	about	ADP
ijtc-603	52	10	the	the	DET
ijtc-603	52	11	number	number	NOUN
ijtc-603	52	12	of	of	ADP
ijtc-603	52	13	citations	citation	NOUN
ijtc-603	52	14	in	in	ADP
ijtc-603	52	15	published	publish	VERB
ijtc-603	52	16	articles	article	NOUN
ijtc-603	52	17	(	(	PUNCT
ijtc-603	52	18	herawati	herawati	PROPN
ijtc-603	52	19	&	&	CCONJ
ijtc-603	52	20	bandi	bandi	PROPN
ijtc-603	52	21	,	,	PUNCT
ijtc-603	52	22	2017	2017	NUM
ijtc-603	52	23	)	)	PUNCT
ijtc-603	52	24	.	.	PUNCT
ijtc-603	53	1	this	this	DET
ijtc-603	53	2	study	study	NOUN
ijtc-603	53	3	uses	use	VERB
ijtc-603	53	4	fifty	fifty	NUM
ijtc-603	53	5	articles	article	NOUN
ijtc-603	53	6	on	on	ADP
ijtc-603	53	7	sustainability	sustainability	NOUN
ijtc-603	53	8	reporting	reporting	NOUN
ijtc-603	53	9	obtained	obtain	VERB
ijtc-603	53	10	from	from	ADP
ijtc-603	53	11	accredited	accredit	VERB
ijtc-603	53	12	journals	journal	NOUN
ijtc-603	53	13	in	in	ADP
ijtc-603	53	14	the	the	DET
ijtc-603	53	15	sinta	sinta	NOUN
ijtc-603	53	16	2	2	NUM
ijtc-603	53	17	category	category	NOUN
ijtc-603	53	18	.	.	PUNCT
ijtc-603	54	1	the	the	DET
ijtc-603	54	2	criteria	criterion	NOUN
ijtc-603	54	3	used	use	VERB
ijtc-603	54	4	in	in	ADP
ijtc-603	54	5	selecting	select	VERB
ijtc-603	54	6	journals	journal	NOUN
ijtc-603	54	7	are	be	AUX
ijtc-603	54	8	:	:	PUNCT
ijtc-603	54	9	1	1	X
ijtc-603	54	10	.	.	PUNCT
ijtc-603	54	11	journals	journal	NOUN
ijtc-603	54	12	that	that	PRON
ijtc-603	54	13	have	have	AUX
ijtc-603	54	14	been	be	AUX
ijtc-603	54	15	accredited	accredit	VERB
ijtc-603	54	16	by	by	ADP
ijtc-603	54	17	the	the	DET
ijtc-603	54	18	ministry	ministry	PROPN
ijtc-603	54	19	of	of	ADP
ijtc-603	54	20	education	education	PROPN
ijtc-603	54	21	,	,	PUNCT
ijtc-603	54	22	culture	culture	NOUN
ijtc-603	54	23	,	,	PUNCT
ijtc-603	54	24	research	research	NOUN
ijtc-603	54	25	and	and	CCONJ
ijtc-603	54	26	technology	technology	NOUN
ijtc-603	54	27	in	in	ADP
ijtc-603	54	28	the	the	DET
ijtc-603	54	29	sinta	sinta	PROPN
ijtc-603	54	30	2	2	NUM
ijtc-603	54	31	category	category	NOUN
ijtc-603	54	32	using	use	VERB
ijtc-603	54	33	the	the	DET
ijtc-603	54	34	keyword	keyword	NOUN
ijtc-603	54	35	"	"	PUNCT
ijtc-603	54	36	akuntansi	akuntansi	PROPN
ijtc-603	54	37	"	"	PUNCT
ijtc-603	54	38	or	or	CCONJ
ijtc-603	54	39	"	"	PUNCT
ijtc-603	54	40	accounting	accounting	NOUN
ijtc-603	54	41	"	"	PUNCT
ijtc-603	54	42	or	or	CCONJ
ijtc-603	54	43	"	"	PUNCT
ijtc-603	54	44	keuangan	keuangan	NOUN
ijtc-603	54	45	"	"	PUNCT
ijtc-603	54	46	in	in	ADP
ijtc-603	54	47	2022	2022	NUM
ijtc-603	54	48	,	,	PUNCT
ijtc-603	54	49	2	2	NUM
ijtc-603	54	50	.	.	PUNCT
ijtc-603	54	51	journals	journal	NOUN
ijtc-603	54	52	can	can	AUX
ijtc-603	54	53	be	be	AUX
ijtc-603	54	54	accessed	access	VERB
ijtc-603	54	55	online	online	ADV
ijtc-603	54	56	,	,	PUNCT
ijtc-603	54	57	3	3	X
ijtc-603	54	58	.	.	PUNCT
ijtc-603	55	1	the	the	DET
ijtc-603	55	2	journal	journal	NOUN
ijtc-603	55	3	publishes	publish	VERB
ijtc-603	55	4	articles	article	NOUN
ijtc-603	55	5	related	relate	VERB
ijtc-603	55	6	to	to	ADP
ijtc-603	55	7	sustainability	sustainability	NOUN
ijtc-603	55	8	reporting	reporting	NOUN
ijtc-603	55	9	in	in	ADP
ijtc-603	55	10	indonesia	indonesia	PROPN
ijtc-603	55	11	.	.	PUNCT
ijtc-603	56	1	after	after	ADP
ijtc-603	56	2	going	go	VERB
ijtc-603	56	3	through	through	ADP
ijtc-603	56	4	the	the	DET
ijtc-603	56	5	journal	journal	NOUN
ijtc-603	56	6	selection	selection	NOUN
ijtc-603	56	7	process	process	NOUN
ijtc-603	56	8	,	,	PUNCT
ijtc-603	56	9	researchers	researcher	NOUN
ijtc-603	56	10	find	find	VERB
ijtc-603	56	11	journals	journal	NOUN
ijtc-603	56	12	which	which	PRON
ijtc-603	56	13	match	match	VERB
ijtc-603	56	14	the	the	DET
ijtc-603	56	15	criteria	criterion	NOUN
ijtc-603	56	16	that	that	PRON
ijtc-603	56	17	have	have	AUX
ijtc-603	56	18	been	be	AUX
ijtc-603	56	19	set	set	VERB
ijtc-603	56	20	.	.	PUNCT
ijtc-603	57	1	the	the	DET
ijtc-603	57	2	journals	journal	NOUN
ijtc-603	57	3	that	that	PRON
ijtc-603	57	4	published	publish	VERB
ijtc-603	57	5	the	the	DET
ijtc-603	57	6	most	most	ADJ
ijtc-603	57	7	articles	article	NOUN
ijtc-603	57	8	on	on	ADP
ijtc-603	57	9	sustainability	sustainability	NOUN
ijtc-603	57	10	reporting	reporting	NOUN
ijtc-603	57	11	are	be	AUX
ijtc-603	57	12	the	the	DET
ijtc-603	57	13	indonesian	indonesian	ADJ
ijtc-603	57	14	journal	journal	NOUN
ijtc-603	57	15	of	of	ADP
ijtc-603	57	16	sustainability	sustainability	NOUN
ijtc-603	57	17	management	management	NOUN
ijtc-603	57	18	and	and	CCONJ
ijtc-603	57	19	accounting	accounting	NOUN
ijtc-603	57	20	(	(	PUNCT
ijtc-603	57	21	ijsma	ijsma	PROPN
ijtc-603	57	22	)	)	PUNCT
ijtc-603	57	23	and	and	CCONJ
ijtc-603	57	24	the	the	DET
ijtc-603	57	25	accounting	accounting	NOUN
ijtc-603	57	26	analysis	analysis	NOUN
ijtc-603	57	27	journal	journal	NOUN
ijtc-603	57	28	(	(	PUNCT
ijtc-603	57	29	aaj	aaj	PROPN
ijtc-603	57	30	)	)	PUNCT
ijtc-603	57	31	.	.	PUNCT
ijtc-603	58	1	the	the	DET
ijtc-603	58	2	focus	focus	NOUN
ijtc-603	58	3	of	of	ADP
ijtc-603	58	4	the	the	DET
ijtc-603	58	5	ijsma	ijsma	PROPN
ijtc-603	58	6	journal	journal	PROPN
ijtc-603	58	7	specifically	specifically	ADV
ijtc-603	58	8	covers	cover	VERB
ijtc-603	58	9	the	the	DET
ijtc-603	58	10	environment	environment	NOUN
ijtc-603	58	11	and	and	CCONJ
ijtc-603	58	12	sustainability	sustainability	NOUN
ijtc-603	58	13	,	,	PUNCT
ijtc-603	58	14	while	while	SCONJ
ijtc-603	58	15	the	the	DET
ijtc-603	58	16	focus	focus	NOUN
ijtc-603	58	17	of	of	ADP
ijtc-603	58	18	aaj	aaj	NOUN
ijtc-603	58	19	covers	cover	VERB
ijtc-603	58	20	research	research	NOUN
ijtc-603	58	21	that	that	PRON
ijtc-603	58	22	discusses	discuss	VERB
ijtc-603	58	23	the	the	DET
ijtc-603	58	24	fourteen	fourteen	NUM
ijtc-603	58	25	years	year	NOUN
ijtc-603	58	26	of	of	ADP
ijtc-603	58	27	sustainability	sustainability	NOUN
ijtc-603	58	28	reporting	report	VERB
ijtc-603	58	29	research	research	NOUN
ijtc-603	58	30	in	in	ADP
ijtc-603	58	31	accounting	accounting	NOUN
ijtc-603	58	32	:	:	PUNCT
ijtc-603	58	33	bibliographic	bibliographic	ADJ
ijtc-603	58	34	studies	study	NOUN
ijtc-603	58	35	sururi	sururi	PROPN
ijtc-603	58	36	,	,	PUNCT
ijtc-603	58	37	aryani	aryani	NOUN
ijtc-603	58	38	and	and	CCONJ
ijtc-603	58	39	gantyowati	gantyowati	NOUN
ijtc-603	58	40	58|	58|	NUM
ijtc-603	58	41	ilomata	ilomata	NOUN
ijtc-603	58	42	international	international	ADJ
ijtc-603	58	43	journal	journal	NOUN
ijtc-603	58	44	of	of	ADP
ijtc-603	58	45	tax	tax	PROPN
ijtc-603	58	46	&	&	CCONJ
ijtc-603	58	47	accounting	accounting	PROPN
ijtc-603	58	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	58	49	relationship	relationship	NOUN
ijtc-603	58	50	between	between	ADP
ijtc-603	58	51	sustainability	sustainability	NOUN
ijtc-603	58	52	reporting	reporting	NOUN
ijtc-603	58	53	and	and	CCONJ
ijtc-603	58	54	financial	financial	ADJ
ijtc-603	58	55	aspects	aspect	NOUN
ijtc-603	58	56	such	such	ADJ
ijtc-603	58	57	as	as	ADP
ijtc-603	58	58	leverage	leverage	NOUN
ijtc-603	58	59	,	,	PUNCT
ijtc-603	58	60	liquidity	liquidity	NOUN
ijtc-603	58	61	and	and	CCONJ
ijtc-603	58	62	profitability	profitability	NOUN
ijtc-603	58	63	.	.	PUNCT
ijtc-603	59	1	we	we	PRON
ijtc-603	59	2	can	can	AUX
ijtc-603	59	3	see	see	VERB
ijtc-603	59	4	the	the	DET
ijtc-603	59	5	list	list	NOUN
ijtc-603	59	6	of	of	ADP
ijtc-603	59	7	selected	select	VERB
ijtc-603	59	8	journals	journal	NOUN
ijtc-603	59	9	in	in	ADP
ijtc-603	59	10	table	table	NOUN
ijtc-603	59	11	1	1	NUM
ijtc-603	59	12	.	.	PUNCT
ijtc-603	60	1	tabel	tabel	NOUN
ijtc-603	60	2	1	1	NUM
ijtc-603	60	3	.	.	PUNCT
ijtc-603	60	4	list	list	NOUN
ijtc-603	60	5	of	of	ADP
ijtc-603	60	6	journals	journal	NOUN
ijtc-603	60	7	journals	journal	NOUN
ijtc-603	60	8	journals	journal	NOUN
ijtc-603	60	9	nickname	nickname	VERB
ijtc-603	60	10	the	the	DET
ijtc-603	60	11	number	number	NOUN
ijtc-603	60	12	of	of	ADP
ijtc-603	60	13	articles	article	NOUN
ijtc-603	60	14	indonesian	indonesian	ADJ
ijtc-603	60	15	jurnal	jurnal	ADJ
ijtc-603	60	16	of	of	ADP
ijtc-603	60	17	sustainability	sustainability	NOUN
ijtc-603	60	18	management	management	NOUN
ijtc-603	60	19	and	and	CCONJ
ijtc-603	60	20	accounting	accounting	NOUN
ijtc-603	60	21	ijsma	ijsma	PROPN
ijtc-603	60	22	10	10	NUM
ijtc-603	60	23	jurnal	jurnal	ADJ
ijtc-603	60	24	dinamika	dinamika	PROPN
ijtc-603	60	25	akuntansi	akuntansi	PROPN
ijtc-603	60	26	jda	jda	VERB
ijtc-603	60	27	3	3	NUM
ijtc-603	60	28	jurnal	jurnal	ADJ
ijtc-603	60	29	keuangan	keuangan	NOUN
ijtc-603	60	30	dan	dan	PROPN
ijtc-603	60	31	perbankan	perbankan	PROPN
ijtc-603	60	32	jkp	jkp	VERB
ijtc-603	60	33	3	3	NUM
ijtc-603	60	34	indonesian	indonesian	PROPN
ijtc-603	60	35	journal	journal	PROPN
ijtc-603	60	36	of	of	ADP
ijtc-603	60	37	accounting	accounting	NOUN
ijtc-603	60	38	research	research	NOUN
ijtc-603	60	39	ijar	ijar	NOUN
ijtc-603	60	40	3	3	NUM
ijtc-603	60	41	jurnal	jurnal	ADJ
ijtc-603	60	42	akuntansi	akuntansi	PROPN
ijtc-603	60	43	paradigma	paradigma	NOUN
ijtc-603	60	44	jap	jap	ADJ
ijtc-603	60	45	2	2	NUM
ijtc-603	60	46	jurnal	jurnal	ADJ
ijtc-603	60	47	dinamika	dinamika	PROPN
ijtc-603	60	48	akuntansi	akuntansi	PROPN
ijtc-603	60	49	bisnis	bisnis	PROPN
ijtc-603	60	50	jdab	jdab	PROPN
ijtc-603	61	1	2	2	NUM
ijtc-603	61	2	jurnal	jurnal	ADJ
ijtc-603	61	3	ilmiah	ilmiah	PROPN
ijtc-603	61	4	akuntansi	akuntansi	PROPN
ijtc-603	61	5	bisnis	bisnis	PROPN
ijtc-603	61	6	jiab	jiab	VERB
ijtc-603	61	7	2	2	NUM
ijtc-603	61	8	riset	riset	NOUN
ijtc-603	61	9	akuntansi	akuntansi	PROPN
ijtc-603	61	10	dan	dan	PROPN
ijtc-603	61	11	keuangan	keuangan	PROPN
ijtc-603	61	12	rak	rak	PROPN
ijtc-603	61	13	2	2	NUM
ijtc-603	61	14	indonesian	indonesian	ADJ
ijtc-603	61	15	accounting	accounting	NOUN
ijtc-603	61	16	review	review	PROPN
ijtc-603	61	17	iar	iar	PROPN
ijtc-603	61	18	2	2	NUM
ijtc-603	61	19	ekuitas	ekuita	NOUN
ijtc-603	61	20	jurnal	jurnal	ADJ
ijtc-603	61	21	ekonomi	ekonomi	PROPN
ijtc-603	61	22	dan	dan	PROPN
ijtc-603	61	23	keuangan	keuangan	PROPN
ijtc-603	61	24	ekuitas	ekuita	VERB
ijtc-603	61	25	1	1	NUM
ijtc-603	61	26	international	international	ADJ
ijtc-603	61	27	business	business	NOUN
ijtc-603	61	28	and	and	CCONJ
ijtc-603	61	29	accounting	accounting	NOUN
ijtc-603	61	30	research	research	NOUN
ijtc-603	61	31	journal	journal	NOUN
ijtc-603	61	32	ibarj	ibarj	VERB
ijtc-603	61	33	1	1	NUM
ijtc-603	61	34	journal	journal	NOUN
ijtc-603	61	35	of	of	ADP
ijtc-603	61	36	accounting	accounting	PROPN
ijtc-603	61	37	&	&	CCONJ
ijtc-603	61	38	investment	investment	PROPN
ijtc-603	61	39	jai	jai	PROPN
ijtc-603	61	40	1	1	NUM
ijtc-603	61	41	journal	journal	NOUN
ijtc-603	61	42	of	of	ADP
ijtc-603	61	43	islamic	islamic	PROPN
ijtc-603	61	44	economics	economics	PROPN
ijtc-603	61	45	&	&	CCONJ
ijtc-603	61	46	banking	banking	PROPN
ijtc-603	61	47	jieb	jieb	PROPN
ijtc-603	61	48	1	1	NUM
ijtc-603	61	49	journal	journal	NOUN
ijtc-603	61	50	akuntansi	akuntansi	PROPN
ijtc-603	61	51	ja	ja	PROPN
ijtc-603	61	52	1	1	NUM
ijtc-603	61	53	jurnal	jurnal	ADJ
ijtc-603	61	54	akuntansi	akuntansi	PROPN
ijtc-603	61	55	akrual	akrual	PROPN
ijtc-603	61	56	jaa	jaa	PROPN
ijtc-603	61	57	1	1	NUM
ijtc-603	61	58	jurnal	jurnal	PROPN
ijtc-603	61	59	akuntansi	akuntansi	PROPN
ijtc-603	61	60	&	&	CCONJ
ijtc-603	61	61	bisnis	bisnis	PROPN
ijtc-603	61	62	jab	jab	VERB
ijtc-603	61	63	1	1	NUM
ijtc-603	61	64	jurnal	jurnal	ADJ
ijtc-603	61	65	akuntansi	akuntansi	PROPN
ijtc-603	61	66	&	&	CCONJ
ijtc-603	61	67	keuangan	keuangan	PROPN
ijtc-603	61	68	jak	jak	PROPN
ijtc-603	61	69	1	1	NUM
ijtc-603	61	70	jurnal	jurnal	ADJ
ijtc-603	61	71	of	of	ADP
ijtc-603	61	72	accounting	accounting	NOUN
ijtc-603	61	73	&	&	CCONJ
ijtc-603	61	74	strategic	strategic	ADJ
ijtc-603	61	75	finance	finance	NOUN
ijtc-603	61	76	jasf	jasf	NOUN
ijtc-603	61	77	1	1	NUM
ijtc-603	61	78	jurnal	jurnal	ADJ
ijtc-603	61	79	riset	riset	PROPN
ijtc-603	61	80	akuntansi	akuntansi	PROPN
ijtc-603	61	81	kontemporer	kontemporer	PROPN
ijtc-603	61	82	jrak	jrak	PROPN
ijtc-603	61	83	1	1	NUM
ijtc-603	61	84	kajian	kajian	PROPN
ijtc-603	61	85	ekonomi	ekonomi	PROPN
ijtc-603	61	86	dan	dan	PROPN
ijtc-603	61	87	keuangan	keuangan	PROPN
ijtc-603	61	88	kek	kek	PROPN
ijtc-603	61	89	1	1	NUM
ijtc-603	61	90	accounting	accounting	NOUN
ijtc-603	61	91	analysis	analysis	NOUN
ijtc-603	61	92	journal	journal	NOUN
ijtc-603	61	93	aaj	aaj	PROPN
ijtc-603	61	94	10	10	NUM
ijtc-603	61	95	this	this	DET
ijtc-603	61	96	study	study	NOUN
ijtc-603	61	97	uses	use	VERB
ijtc-603	61	98	a	a	DET
ijtc-603	61	99	research	research	NOUN
ijtc-603	61	100	period	period	NOUN
ijtc-603	61	101	that	that	PRON
ijtc-603	61	102	has	have	AUX
ijtc-603	61	103	lasted	last	VERB
ijtc-603	61	104	for	for	ADP
ijtc-603	61	105	fourteen	fourteen	NUM
ijtc-603	61	106	years	year	NOUN
ijtc-603	61	107	,	,	PUNCT
ijtc-603	61	108	namely	namely	ADV
ijtc-603	61	109	from	from	ADP
ijtc-603	61	110	2009	2009	NUM
ijtc-603	61	111	to	to	ADP
ijtc-603	61	112	january	january	PROPN
ijtc-603	61	113	2022	2022	NUM
ijtc-603	61	114	as	as	SCONJ
ijtc-603	61	115	shown	show	VERB
ijtc-603	61	116	in	in	ADP
ijtc-603	61	117	figure	figure	NOUN
ijtc-603	61	118	1	1	NUM
ijtc-603	61	119	.	.	PUNCT
ijtc-603	62	1	the	the	DET
ijtc-603	62	2	selection	selection	NOUN
ijtc-603	62	3	of	of	ADP
ijtc-603	62	4	2009	2009	NUM
ijtc-603	62	5	as	as	ADP
ijtc-603	62	6	the	the	DET
ijtc-603	62	7	initial	initial	ADJ
ijtc-603	62	8	observation	observation	NOUN
ijtc-603	62	9	was	be	AUX
ijtc-603	62	10	due	due	ADJ
ijtc-603	62	11	to	to	ADP
ijtc-603	62	12	research	research	NOUN
ijtc-603	62	13	articles	article	NOUN
ijtc-603	62	14	on	on	ADP
ijtc-603	62	15	sustainability	sustainability	NOUN
ijtc-603	62	16	reporting	reporting	NOUN
ijtc-603	62	17	in	in	ADP
ijtc-603	62	18	indonesia	indonesia	PROPN
ijtc-603	62	19	published	publish	VERB
ijtc-603	62	20	by	by	ADP
ijtc-603	62	21	journals	journal	NOUN
ijtc-603	62	22	with	with	ADP
ijtc-603	62	23	the	the	DET
ijtc-603	62	24	keyword	keyword	NOUN
ijtc-603	62	25	"	"	PUNCT
ijtc-603	62	26	akuntansi	akuntansi	PROPN
ijtc-603	62	27	"	"	PUNCT
ijtc-603	62	28	or	or	CCONJ
ijtc-603	62	29	"	"	PUNCT
ijtc-603	62	30	accounting	accounting	NOUN
ijtc-603	62	31	"	"	PUNCT
ijtc-603	62	32	or	or	CCONJ
ijtc-603	62	33	"	"	PUNCT
ijtc-603	62	34	keuangan	keuangan	NOUN
ijtc-603	62	35	"	"	PUNCT
ijtc-603	62	36	.	.	PUNCT
ijtc-603	63	1	the	the	DET
ijtc-603	63	2	journal	journal	NOUN
ijtc-603	63	3	that	that	PRON
ijtc-603	63	4	published	publish	VERB
ijtc-603	63	5	articles	article	NOUN
ijtc-603	63	6	in	in	ADP
ijtc-603	63	7	2009	2009	NUM
ijtc-603	63	8	is	be	AUX
ijtc-603	63	9	the	the	DET
ijtc-603	63	10	journal	journal	NOUN
ijtc-603	63	11	of	of	ADP
ijtc-603	63	12	financial	financial	ADJ
ijtc-603	63	13	economics	economic	NOUN
ijtc-603	63	14	which	which	PRON
ijtc-603	63	15	is	be	AUX
ijtc-603	63	16	managed	manage	VERB
ijtc-603	63	17	by	by	ADP
ijtc-603	63	18	the	the	DET
ijtc-603	63	19	fiscal	fiscal	ADJ
ijtc-603	63	20	policy	policy	NOUN
ijtc-603	63	21	agency	agency	NOUN
ijtc-603	63	22	of	of	ADP
ijtc-603	63	23	the	the	DET
ijtc-603	63	24	ministry	ministry	PROPN
ijtc-603	63	25	of	of	ADP
ijtc-603	63	26	finance	finance	PROPN
ijtc-603	63	27	.	.	PUNCT
ijtc-603	64	1	as	as	ADP
ijtc-603	64	2	for	for	ADP
ijtc-603	64	3	the	the	DET
ijtc-603	64	4	end	end	NOUN
ijtc-603	64	5	of	of	ADP
ijtc-603	64	6	the	the	DET
ijtc-603	64	7	observation	observation	NOUN
ijtc-603	64	8	,	,	PUNCT
ijtc-603	64	9	2022	2022	NUM
ijtc-603	64	10	was	be	AUX
ijtc-603	64	11	chosen	choose	VERB
ijtc-603	64	12	because	because	SCONJ
ijtc-603	64	13	the	the	DET
ijtc-603	64	14	latest	late	ADJ
ijtc-603	64	15	article	article	NOUN
ijtc-603	64	16	on	on	ADP
ijtc-603	64	17	sustainability	sustainability	NOUN
ijtc-603	64	18	reporting	reporting	NOUN
ijtc-603	64	19	published	publish	VERB
ijtc-603	64	20	by	by	ADP
ijtc-603	64	21	the	the	DET
ijtc-603	64	22	journal	journal	NOUN
ijtc-603	64	23	with	with	ADP
ijtc-603	64	24	the	the	DET
ijtc-603	64	25	keywords	keyword	NOUN
ijtc-603	64	26	"	"	PUNCT
ijtc-603	64	27	akuntansi	akuntansi	PROPN
ijtc-603	64	28	"	"	PUNCT
ijtc-603	64	29	"	"	PUNCT
ijtc-603	64	30	accounting	accounting	NOUN
ijtc-603	64	31	"	"	PUNCT
ijtc-603	64	32	or	or	CCONJ
ijtc-603	64	33	"	"	PUNCT
ijtc-603	64	34	keuangan	keuangan	NOUN
ijtc-603	64	35	"	"	PUNCT
ijtc-603	64	36	was	be	AUX
ijtc-603	64	37	published	publish	VERB
ijtc-603	64	38	in	in	ADP
ijtc-603	64	39	january	january	PROPN
ijtc-603	64	40	2022	2022	NUM
ijtc-603	64	41	.	.	PUNCT
ijtc-603	65	1	the	the	DET
ijtc-603	65	2	journal	journal	NOUN
ijtc-603	65	3	that	that	PRON
ijtc-603	65	4	published	publish	VERB
ijtc-603	65	5	articles	article	NOUN
ijtc-603	65	6	in	in	ADP
ijtc-603	65	7	january	january	PROPN
ijtc-603	65	8	2022	2022	NUM
ijtc-603	65	9	is	be	AUX
ijtc-603	65	10	scientific	scientific	ADJ
ijtc-603	65	11	journal	journal	NOUN
ijtc-603	65	12	accounting	accounting	NOUN
ijtc-603	65	13	and	and	CCONJ
ijtc-603	65	14	business	business	NOUN
ijtc-603	65	15	.	.	PUNCT
ijtc-603	66	1	based	base	VERB
ijtc-603	66	2	on	on	ADP
ijtc-603	66	3	figure	figure	NOUN
ijtc-603	66	4	1	1	NUM
ijtc-603	66	5	,	,	PUNCT
ijtc-603	66	6	the	the	DET
ijtc-603	66	7	development	development	NOUN
ijtc-603	66	8	trend	trend	NOUN
ijtc-603	66	9	of	of	ADP
ijtc-603	66	10	sustainability	sustainability	NOUN
ijtc-603	66	11	reporting	reporting	NOUN
ijtc-603	66	12	research	research	NOUN
ijtc-603	66	13	shows	show	VERB
ijtc-603	66	14	fluctuations	fluctuation	NOUN
ijtc-603	66	15	every	every	DET
ijtc-603	66	16	year	year	NOUN
ijtc-603	66	17	.	.	PUNCT
ijtc-603	67	1	figure	figure	NOUN
ijtc-603	67	2	1	1	NUM
ijtc-603	67	3	shows	show	VERB
ijtc-603	67	4	a	a	DET
ijtc-603	67	5	significant	significant	ADJ
ijtc-603	67	6	increase	increase	NOUN
ijtc-603	67	7	in	in	ADP
ijtc-603	67	8	sustainability	sustainability	NOUN
ijtc-603	67	9	reporting	report	VERB
ijtc-603	67	10	research	research	NOUN
ijtc-603	67	11	from	from	ADP
ijtc-603	67	12	2018	2018	NUM
ijtc-603	67	13	to	to	ADP
ijtc-603	67	14	2020	2020	NUM
ijtc-603	67	15	.	.	PUNCT
ijtc-603	68	1	this	this	PRON
ijtc-603	68	2	is	be	AUX
ijtc-603	68	3	in	in	ADP
ijtc-603	68	4	accordance	accordance	NOUN
ijtc-603	68	5	with	with	ADP
ijtc-603	68	6	the	the	DET
ijtc-603	68	7	issuance	issuance	NOUN
ijtc-603	68	8	from	from	ADP
ijtc-603	68	9	ojk	ojk	NOUN
ijtc-603	68	10	regulation	regulation	NOUN
ijtc-603	68	11	no	no	NOUN
ijtc-603	68	12	.	.	NOUN
ijtc-603	68	13	51	51	NUM
ijtc-603	68	14	/	/	SYM
ijtc-603	68	15	pojk.03/2017	pojk.03/2017	PROPN
ijtc-603	68	16	.	.	PUNCT
ijtc-603	69	1	the	the	DET
ijtc-603	69	2	rules	rule	NOUN
ijtc-603	69	3	of	of	ADP
ijtc-603	69	4	the	the	DET
ijtc-603	69	5	regulation	regulation	NOUN
ijtc-603	69	6	demand	demand	NOUN
ijtc-603	69	7	companies	company	NOUN
ijtc-603	69	8	in	in	ADP
ijtc-603	69	9	indonesia	indonesia	PROPN
ijtc-603	69	10	to	to	PART
ijtc-603	69	11	publish	publish	VERB
ijtc-603	69	12	sustainability	sustainability	NOUN
ijtc-603	69	13	reporting	reporting	NOUN
ijtc-603	69	14	hence	hence	ADV
ijtc-603	69	15	more	more	ADV
ijtc-603	69	16	complete	complete	ADJ
ijtc-603	69	17	sustainability	sustainability	NOUN
ijtc-603	69	18	reporting	reporting	NOUN
ijtc-603	69	19	data	datum	NOUN
ijtc-603	69	20	is	be	AUX
ijtc-603	69	21	available	available	ADJ
ijtc-603	69	22	,	,	PUNCT
ijtc-603	69	23	especially	especially	ADV
ijtc-603	69	24	disclosure	disclosure	NOUN
ijtc-603	69	25	of	of	ADP
ijtc-603	69	26	the	the	DET
ijtc-603	69	27	economic	economic	ADJ
ijtc-603	69	28	,	,	PUNCT
ijtc-603	69	29	fourteen	fourteen	NUM
ijtc-603	69	30	years	year	NOUN
ijtc-603	69	31	of	of	ADP
ijtc-603	69	32	sustainability	sustainability	NOUN
ijtc-603	69	33	reporting	report	VERB
ijtc-603	69	34	research	research	NOUN
ijtc-603	69	35	in	in	ADP
ijtc-603	69	36	accounting	accounting	NOUN
ijtc-603	69	37	:	:	PUNCT
ijtc-603	69	38	bibliographic	bibliographic	ADJ
ijtc-603	69	39	studies	study	NOUN
ijtc-603	69	40	sururi	sururi	PROPN
ijtc-603	69	41	,	,	PUNCT
ijtc-603	69	42	aryani	aryani	NOUN
ijtc-603	69	43	and	and	CCONJ
ijtc-603	69	44	gantyowati	gantyowati	VERB
ijtc-603	69	45	59|	59|	NUM
ijtc-603	69	46	ilomata	ilomata	NOUN
ijtc-603	69	47	international	international	ADJ
ijtc-603	69	48	journal	journal	NOUN
ijtc-603	69	49	of	of	ADP
ijtc-603	69	50	tax	tax	PROPN
ijtc-603	69	51	&	&	CCONJ
ijtc-603	69	52	accounting	account	VERB
ijtc-603	69	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	69	54	social	social	ADJ
ijtc-603	69	55	and	and	CCONJ
ijtc-603	69	56	financial	financial	ADJ
ijtc-603	69	57	aspects	aspect	NOUN
ijtc-603	69	58	of	of	ADP
ijtc-603	69	59	companies	company	NOUN
ijtc-603	69	60	within	within	ADP
ijtc-603	69	61	a	a	DET
ijtc-603	69	62	period	period	NOUN
ijtc-603	69	63	of	of	ADP
ijtc-603	69	64	one	one	NUM
ijtc-603	69	65	year	year	NOUN
ijtc-603	69	66	after	after	ADP
ijtc-603	69	67	the	the	DET
ijtc-603	69	68	issuance	issuance	NOUN
ijtc-603	69	69	of	of	ADP
ijtc-603	69	70	the	the	DET
ijtc-603	69	71	regulation	regulation	NOUN
ijtc-603	69	72	.	.	PUNCT
ijtc-603	70	1	the	the	DET
ijtc-603	70	2	existence	existence	NOUN
ijtc-603	70	3	of	of	ADP
ijtc-603	70	4	complete	complete	ADJ
ijtc-603	70	5	data	datum	NOUN
ijtc-603	70	6	related	relate	VERB
ijtc-603	70	7	to	to	ADP
ijtc-603	70	8	sustainability	sustainability	NOUN
ijtc-603	70	9	reporting	reporting	NOUN
ijtc-603	70	10	affects	affect	VERB
ijtc-603	70	11	the	the	DET
ijtc-603	70	12	interest	interest	NOUN
ijtc-603	70	13	of	of	ADP
ijtc-603	70	14	researchers	researcher	NOUN
ijtc-603	70	15	in	in	ADP
ijtc-603	70	16	indonesia	indonesia	PROPN
ijtc-603	70	17	which	which	PRON
ijtc-603	70	18	is	be	AUX
ijtc-603	70	19	increasing	increase	VERB
ijtc-603	70	20	the	the	DET
ijtc-603	70	21	interest	interest	NOUN
ijtc-603	70	22	to	to	PART
ijtc-603	70	23	conduct	conduct	VERB
ijtc-603	70	24	research	research	NOUN
ijtc-603	70	25	on	on	ADP
ijtc-603	70	26	the	the	DET
ijtc-603	70	27	topic	topic	NOUN
ijtc-603	70	28	of	of	ADP
ijtc-603	70	29	sustainability	sustainability	NOUN
ijtc-603	70	30	reporting	reporting	NOUN
ijtc-603	70	31	.	.	PUNCT
ijtc-603	71	1	however	however	ADV
ijtc-603	71	2	,	,	PUNCT
ijtc-603	71	3	on	on	ADP
ijtc-603	71	4	the	the	DET
ijtc-603	71	5	other	other	ADJ
ijtc-603	71	6	hand	hand	NOUN
ijtc-603	71	7	,	,	PUNCT
ijtc-603	71	8	there	there	PRON
ijtc-603	71	9	is	be	VERB
ijtc-603	71	10	a	a	DET
ijtc-603	71	11	decrease	decrease	NOUN
ijtc-603	71	12	in	in	ADP
ijtc-603	71	13	the	the	DET
ijtc-603	71	14	graph	graph	NOUN
ijtc-603	71	15	in	in	ADP
ijtc-603	71	16	2022	2022	NUM
ijtc-603	71	17	in	in	ADP
ijtc-603	71	18	figure	figure	NOUN
ijtc-603	71	19	1	1	NUM
ijtc-603	71	20	due	due	ADP
ijtc-603	71	21	to	to	ADP
ijtc-603	71	22	articles	article	NOUN
ijtc-603	71	23	on	on	ADP
ijtc-603	71	24	sustainability	sustainability	NOUN
ijtc-603	71	25	reporting	reporting	NOUN
ijtc-603	71	26	published	publish	VERB
ijtc-603	71	27	in	in	ADP
ijtc-603	71	28	2022	2022	NUM
ijtc-603	71	29	which	which	PRON
ijtc-603	71	30	are	be	AUX
ijtc-603	71	31	included	include	VERB
ijtc-603	71	32	in	in	ADP
ijtc-603	71	33	the	the	DET
ijtc-603	71	34	new	new	ADJ
ijtc-603	71	35	research	research	NOUN
ijtc-603	71	36	sample	sample	NOUN
ijtc-603	71	37	until	until	ADP
ijtc-603	71	38	january	january	PROPN
ijtc-603	71	39	.	.	PUNCT
ijtc-603	72	1	therefore	therefore	ADV
ijtc-603	72	2	,	,	PUNCT
ijtc-603	72	3	articles	article	NOUN
ijtc-603	72	4	on	on	ADP
ijtc-603	72	5	sustainability	sustainability	NOUN
ijtc-603	72	6	reporting	reporting	NOUN
ijtc-603	72	7	published	publish	VERB
ijtc-603	72	8	from	from	ADP
ijtc-603	72	9	february	february	PROPN
ijtc-603	72	10	to	to	ADP
ijtc-603	72	11	december	december	PROPN
ijtc-603	72	12	are	be	AUX
ijtc-603	72	13	likely	likely	ADJ
ijtc-603	72	14	to	to	PART
ijtc-603	72	15	increase	increase	VERB
ijtc-603	72	16	the	the	DET
ijtc-603	72	17	trend	trend	NOUN
ijtc-603	72	18	of	of	ADP
ijtc-603	72	19	sustainability	sustainability	NOUN
ijtc-603	72	20	reporting	report	VERB
ijtc-603	72	21	research	research	NOUN
ijtc-603	72	22	during	during	ADP
ijtc-603	72	23	2022	2022	NUM
ijtc-603	72	24	.	.	PUNCT
ijtc-603	73	1	figure	figure	NOUN
ijtc-603	73	2	1	1	NUM
ijtc-603	73	3	.	.	PUNCT
ijtc-603	74	1	sustainability	sustainability	NOUN
ijtc-603	74	2	reporting	report	VERB
ijtc-603	74	3	research	research	NOUN
ijtc-603	74	4	trends	trend	NOUN
ijtc-603	74	5	furthermore	furthermore	ADV
ijtc-603	74	6	,	,	PUNCT
ijtc-603	74	7	the	the	DET
ijtc-603	74	8	classification	classification	NOUN
ijtc-603	74	9	of	of	ADP
ijtc-603	74	10	the	the	DET
ijtc-603	74	11	research	research	NOUN
ijtc-603	74	12	period	period	NOUN
ijtc-603	74	13	was	be	AUX
ijtc-603	74	14	adopted	adopt	VERB
ijtc-603	74	15	from	from	ADP
ijtc-603	74	16	(	(	PUNCT
ijtc-603	74	17	a.	a.	PROPN
ijtc-603	74	18	c.	c.	PROPN
ijtc-603	74	19	dewi	dewi	PROPN
ijtc-603	74	20	et	et	PROPN
ijtc-603	74	21	al	al	PROPN
ijtc-603	74	22	.	.	PROPN
ijtc-603	74	23	,	,	PUNCT
ijtc-603	74	24	2018	2018	NUM
ijtc-603	74	25	)	)	PUNCT
ijtc-603	74	26	.	.	PUNCT
ijtc-603	75	1	to	to	PART
ijtc-603	75	2	classify	classify	VERB
ijtc-603	75	3	the	the	DET
ijtc-603	75	4	data	datum	NOUN
ijtc-603	75	5	,	,	PUNCT
ijtc-603	75	6	the	the	DET
ijtc-603	75	7	research	research	NOUN
ijtc-603	75	8	period	period	NOUN
ijtc-603	75	9	is	be	AUX
ijtc-603	75	10	split	split	VERB
ijtc-603	75	11	into	into	ADP
ijtc-603	75	12	two	two	NUM
ijtc-603	75	13	periods	period	NOUN
ijtc-603	75	14	to	to	PART
ijtc-603	75	15	determine	determine	VERB
ijtc-603	75	16	whether	whether	SCONJ
ijtc-603	75	17	there	there	PRON
ijtc-603	75	18	has	have	AUX
ijtc-603	75	19	been	be	AUX
ijtc-603	75	20	an	an	DET
ijtc-603	75	21	increase	increase	NOUN
ijtc-603	75	22	or	or	CCONJ
ijtc-603	75	23	reduction	reduction	NOUN
ijtc-603	75	24	in	in	ADP
ijtc-603	75	25	the	the	DET
ijtc-603	75	26	number	number	NOUN
ijtc-603	75	27	of	of	ADP
ijtc-603	75	28	articles	article	NOUN
ijtc-603	75	29	on	on	ADP
ijtc-603	75	30	sustainability	sustainability	NOUN
ijtc-603	75	31	reporting	report	VERB
ijtc-603	75	32	over	over	ADP
ijtc-603	75	33	time	time	NOUN
ijtc-603	75	34	.	.	PUNCT
ijtc-603	76	1	the	the	DET
ijtc-603	76	2	first	first	ADJ
ijtc-603	76	3	period	period	NOUN
ijtc-603	76	4	is	be	AUX
ijtc-603	76	5	the	the	DET
ijtc-603	76	6	period	period	NOUN
ijtc-603	76	7	between	between	ADP
ijtc-603	76	8	2009	2009	NUM
ijtc-603	76	9	and	and	CCONJ
ijtc-603	76	10	2015	2015	NUM
ijtc-603	76	11	and	and	CCONJ
ijtc-603	76	12	the	the	DET
ijtc-603	76	13	second	second	ADJ
ijtc-603	76	14	period	period	NOUN
ijtc-603	76	15	is	be	AUX
ijtc-603	76	16	the	the	DET
ijtc-603	76	17	period	period	NOUN
ijtc-603	76	18	between	between	ADP
ijtc-603	76	19	2016	2016	NUM
ijtc-603	76	20	and	and	CCONJ
ijtc-603	76	21	2022	2022	NUM
ijtc-603	76	22	in	in	ADP
ijtc-603	76	23	january	january	PROPN
ijtc-603	76	24	.	.	PUNCT
ijtc-603	77	1	based	base	VERB
ijtc-603	77	2	on	on	ADP
ijtc-603	77	3	this	this	DET
ijtc-603	77	4	classification	classification	NOUN
ijtc-603	77	5	,	,	PUNCT
ijtc-603	77	6	we	we	PRON
ijtc-603	77	7	are	be	AUX
ijtc-603	77	8	aware	aware	ADJ
ijtc-603	77	9	of	of	ADP
ijtc-603	77	10	a	a	DET
ijtc-603	77	11	rise	rise	NOUN
ijtc-603	77	12	in	in	ADP
ijtc-603	77	13	the	the	DET
ijtc-603	77	14	quantitiy	quantitiy	PROPN
ijtc-603	77	15	articles	article	NOUN
ijtc-603	77	16	,	,	PUNCT
ijtc-603	77	17	which	which	PRON
ijtc-603	77	18	initially	initially	ADV
ijtc-603	77	19	only	only	ADV
ijtc-603	77	20	published	publish	VERB
ijtc-603	77	21	14	14	NUM
ijtc-603	77	22	articles	article	NOUN
ijtc-603	77	23	(	(	PUNCT
ijtc-603	77	24	period	period	NOUN
ijtc-603	77	25	1	1	NUM
ijtc-603	77	26	)	)	PUNCT
ijtc-603	77	27	,	,	PUNCT
ijtc-603	77	28	increasing	increase	VERB
ijtc-603	77	29	to	to	ADP
ijtc-603	77	30	36	36	NUM
ijtc-603	77	31	articles	article	NOUN
ijtc-603	77	32	(	(	PUNCT
ijtc-603	77	33	period	period	NOUN
ijtc-603	77	34	2	2	NUM
ijtc-603	77	35	)	)	PUNCT
ijtc-603	77	36	.	.	PUNCT
ijtc-603	78	1	we	we	PRON
ijtc-603	78	2	can	can	AUX
ijtc-603	78	3	see	see	VERB
ijtc-603	78	4	the	the	DET
ijtc-603	78	5	division	division	NOUN
ijtc-603	78	6	of	of	ADP
ijtc-603	78	7	the	the	DET
ijtc-603	78	8	research	research	NOUN
ijtc-603	78	9	period	period	NOUN
ijtc-603	78	10	on	on	ADP
ijtc-603	78	11	sustainability	sustainability	NOUN
ijtc-603	78	12	reporting	reporting	NOUN
ijtc-603	78	13	in	in	ADP
ijtc-603	78	14	table	table	NOUN
ijtc-603	78	15	2	2	NUM
ijtc-603	78	16	.	.	PUNCT
ijtc-603	78	17	table	table	NOUN
ijtc-603	78	18	2	2	NUM
ijtc-603	78	19	.	.	PUNCT
ijtc-603	79	1	the	the	DET
ijtc-603	79	2	division	division	NOUN
ijtc-603	79	3	of	of	ADP
ijtc-603	79	4	the	the	DET
ijtc-603	79	5	research	research	NOUN
ijtc-603	79	6	period	period	NOUN
ijtc-603	79	7	on	on	ADP
ijtc-603	79	8	sustainability	sustainability	NOUN
ijtc-603	79	9	reporting	reporting	NOUN
ijtc-603	79	10	name	name	NOUN
ijtc-603	79	11	of	of	ADP
ijtc-603	79	12	journals	journal	NOUN
ijtc-603	79	13	2009	2009	NUM
ijtc-603	79	14	-	-	SYM
ijtc-603	79	15	2022	2022	NUM
ijtc-603	79	16	2009	2009	NUM
ijtc-603	79	17	-	-	SYM
ijtc-603	79	18	2015	2015	NUM
ijtc-603	79	19	2016	2016	NUM
ijtc-603	79	20	-	-	SYM
ijtc-603	79	21	2022	2022	NUM
ijtc-603	79	22	sum	sum	NOUN
ijtc-603	79	23	%	%	NOUN
ijtc-603	79	24	sum	sum	NOUN
ijtc-603	79	25	%	%	NOUN
ijtc-603	79	26	sum	sum	NOUN
ijtc-603	79	27	%	%	NOUN
ijtc-603	79	28	ekuitas	ekuita	VERB
ijtc-603	79	29	1	1	NUM
ijtc-603	79	30	2	2	NUM
ijtc-603	79	31	%	%	NOUN
ijtc-603	79	32	1	1	NUM
ijtc-603	79	33	7	7	NUM
ijtc-603	79	34	%	%	NOUN
ijtc-603	79	35	0	0	NUM
ijtc-603	79	36	%	%	NOUN
ijtc-603	79	37	jab	jab	NOUN
ijtc-603	79	38	1	1	NUM
ijtc-603	79	39	2	2	NUM
ijtc-603	79	40	%	%	NOUN
ijtc-603	79	41	0	0	NUM
ijtc-603	79	42	%	%	NOUN
ijtc-603	79	43	1	1	NUM
ijtc-603	79	44	3	3	NUM
ijtc-603	79	45	%	%	NOUN
ijtc-603	79	46	jak	jak	PROPN
ijtc-603	79	47	1	1	NUM
ijtc-603	79	48	2	2	NUM
ijtc-603	79	49	%	%	NOUN
ijtc-603	79	50	1	1	NUM
ijtc-603	79	51	7	7	NUM
ijtc-603	79	52	%	%	NOUN
ijtc-603	79	53	0	0	NUM
ijtc-603	79	54	%	%	NOUN
ijtc-603	79	55	jai	jai	NOUN
ijtc-603	79	56	1	1	NUM
ijtc-603	79	57	2	2	NUM
ijtc-603	79	58	%	%	NOUN
ijtc-603	79	59	0	0	NUM
ijtc-603	79	60	%	%	NOUN
ijtc-603	79	61	1	1	NUM
ijtc-603	79	62	3	3	NUM
ijtc-603	79	63	%	%	NOUN
ijtc-603	79	64	jieb	jieb	NOUN
ijtc-603	79	65	1	1	NUM
ijtc-603	79	66	2	2	NUM
ijtc-603	79	67	%	%	NOUN
ijtc-603	79	68	0	0	NUM
ijtc-603	79	69	%	%	NOUN
ijtc-603	79	70	1	1	NUM
ijtc-603	79	71	3	3	NUM
ijtc-603	79	72	%	%	NOUN
ijtc-603	79	73	ja	ja	NOUN
ijtc-603	79	74	1	1	NUM
ijtc-603	79	75	2	2	NUM
ijtc-603	79	76	%	%	NOUN
ijtc-603	79	77	0	0	NUM
ijtc-603	79	78	%	%	NOUN
ijtc-603	79	79	1	1	NUM
ijtc-603	79	80	3	3	NUM
ijtc-603	79	81	%	%	NOUN
ijtc-603	79	82	jdab	jdab	NOUN
ijtc-603	79	83	2	2	NUM
ijtc-603	79	84	4	4	NUM
ijtc-603	79	85	%	%	NOUN
ijtc-603	79	86	0	0	NUM
ijtc-603	79	87	%	%	NOUN
ijtc-603	79	88	2	2	NUM
ijtc-603	79	89	6	6	NUM
ijtc-603	79	90	%	%	NOUN
ijtc-603	79	91	jaa	jaa	NOUN
ijtc-603	79	92	1	1	NUM
ijtc-603	79	93	2	2	NUM
ijtc-603	79	94	%	%	NOUN
ijtc-603	79	95	0	0	NUM
ijtc-603	79	96	%	%	NOUN
ijtc-603	79	97	1	1	NUM
ijtc-603	79	98	3	3	NUM
ijtc-603	79	99	%	%	NOUN
ijtc-603	79	100	jasf	jasf	NOUN
ijtc-603	79	101	1	1	NUM
ijtc-603	79	102	2	2	NUM
ijtc-603	79	103	%	%	NOUN
ijtc-603	79	104	0	0	NUM
ijtc-603	79	105	%	%	NOUN
ijtc-603	79	106	1	1	NUM
ijtc-603	79	107	3	3	NUM
ijtc-603	79	108	%	%	NOUN
ijtc-603	79	109	jrak	jrak	NOUN
ijtc-603	79	110	1	1	NUM
ijtc-603	79	111	2	2	NUM
ijtc-603	79	112	%	%	NOUN
ijtc-603	79	113	0	0	NUM
ijtc-603	79	114	%	%	NOUN
ijtc-603	79	115	1	1	NUM
ijtc-603	79	116	3	3	NUM
ijtc-603	79	117	%	%	NOUN
ijtc-603	79	118	0	0	NUM
ijtc-603	79	119	2	2	NUM
ijtc-603	79	120	4	4	NUM
ijtc-603	79	121	6	6	NUM
ijtc-603	79	122	8	8	NUM
ijtc-603	79	123	10	10	NUM
ijtc-603	79	124	12	12	NUM
ijtc-603	79	125	14	14	NUM
ijtc-603	79	126	16	16	NUM
ijtc-603	79	127	2009	2009	NUM
ijtc-603	79	128	2011	2011	NUM
ijtc-603	79	129	2012	2012	NUM
ijtc-603	79	130	2014	2014	NUM
ijtc-603	79	131	2013	2013	NUM
ijtc-603	79	132	2015	2015	NUM
ijtc-603	79	133	2017	2017	NUM
ijtc-603	79	134	2018	2018	NUM
ijtc-603	79	135	2019	2019	NUM
ijtc-603	79	136	2020	2020	NUM
ijtc-603	79	137	2021	2021	NUM
ijtc-603	79	138	2022	2022	NUM
ijtc-603	79	139	sustainability	sustainability	NOUN
ijtc-603	79	140	reporting	report	VERB
ijtc-603	79	141	research	research	NOUN
ijtc-603	79	142	trends	trend	NOUN
ijtc-603	79	143	fourteen	fourteen	NUM
ijtc-603	79	144	years	year	NOUN
ijtc-603	79	145	of	of	ADP
ijtc-603	79	146	sustainability	sustainability	NOUN
ijtc-603	79	147	reporting	report	VERB
ijtc-603	79	148	research	research	NOUN
ijtc-603	79	149	in	in	ADP
ijtc-603	79	150	accounting	accounting	NOUN
ijtc-603	79	151	:	:	PUNCT
ijtc-603	79	152	bibliographic	bibliographic	ADJ
ijtc-603	79	153	studies	study	NOUN
ijtc-603	79	154	sururi	sururi	PROPN
ijtc-603	79	155	,	,	PUNCT
ijtc-603	79	156	aryani	aryani	NOUN
ijtc-603	79	157	and	and	CCONJ
ijtc-603	79	158	gantyowati	gantyowati	NUM
ijtc-603	79	159	60|	60|	NUM
ijtc-603	79	160	ilomata	ilomata	NOUN
ijtc-603	79	161	international	international	ADJ
ijtc-603	79	162	journal	journal	NOUN
ijtc-603	79	163	of	of	ADP
ijtc-603	79	164	tax	tax	PROPN
ijtc-603	79	165	&	&	CCONJ
ijtc-603	79	166	accounting	accounting	PROPN
ijtc-603	79	167	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	79	168	rak	rak	PROPN
ijtc-603	79	169	2	2	NUM
ijtc-603	79	170	4	4	NUM
ijtc-603	79	171	%	%	NOUN
ijtc-603	79	172	0	0	NUM
ijtc-603	79	173	%	%	NOUN
ijtc-603	79	174	2	2	NUM
ijtc-603	79	175	6	6	NUM
ijtc-603	79	176	%	%	NOUN
ijtc-603	79	177	ijsma	ijsma	NOUN
ijtc-603	79	178	10	10	NUM
ijtc-603	79	179	20	20	NUM
ijtc-603	79	180	%	%	NOUN
ijtc-603	79	181	0	0	NUM
ijtc-603	79	182	%	%	NOUN
ijtc-603	79	183	10	10	NUM
ijtc-603	79	184	28	28	NUM
ijtc-603	79	185	%	%	NOUN
ijtc-603	79	186	ibajr	ibajr	NOUN
ijtc-603	79	187	1	1	NUM
ijtc-603	79	188	2	2	NUM
ijtc-603	79	189	%	%	NOUN
ijtc-603	79	190	0	0	NUM
ijtc-603	79	191	%	%	NOUN
ijtc-603	79	192	1	1	NUM
ijtc-603	79	193	3	3	NUM
ijtc-603	79	194	%	%	NOUN
ijtc-603	79	195	jap	jap	ADJ
ijtc-603	79	196	2	2	NUM
ijtc-603	79	197	4	4	NUM
ijtc-603	79	198	%	%	NOUN
ijtc-603	79	199	1	1	NUM
ijtc-603	79	200	7	7	NUM
ijtc-603	79	201	%	%	NOUN
ijtc-603	79	202	1	1	NUM
ijtc-603	79	203	3	3	NUM
ijtc-603	79	204	%	%	NOUN
ijtc-603	79	205	jda	jda	NOUN
ijtc-603	79	206	3	3	NUM
ijtc-603	79	207	6	6	NUM
ijtc-603	79	208	%	%	NOUN
ijtc-603	79	209	2	2	NUM
ijtc-603	79	210	14	14	NUM
ijtc-603	79	211	%	%	NOUN
ijtc-603	79	212	1	1	NUM
ijtc-603	79	213	3	3	NUM
ijtc-603	79	214	%	%	NOUN
ijtc-603	79	215	jiab	jiab	NOUN
ijtc-603	79	216	2	2	NUM
ijtc-603	79	217	4	4	NUM
ijtc-603	79	218	%	%	NOUN
ijtc-603	79	219	1	1	NUM
ijtc-603	79	220	7	7	NUM
ijtc-603	79	221	%	%	NOUN
ijtc-603	79	222	1	1	NUM
ijtc-603	79	223	3	3	NUM
ijtc-603	79	224	%	%	NOUN
ijtc-603	79	225	jkp	jkp	NOUN
ijtc-603	79	226	3	3	NUM
ijtc-603	79	227	6	6	NUM
ijtc-603	79	228	%	%	NOUN
ijtc-603	79	229	1	1	NUM
ijtc-603	79	230	7	7	NUM
ijtc-603	79	231	%	%	NOUN
ijtc-603	79	232	2	2	NUM
ijtc-603	79	233	6	6	NUM
ijtc-603	79	234	%	%	NOUN
ijtc-603	79	235	kek	kek	PROPN
ijtc-603	79	236	1	1	NUM
ijtc-603	79	237	2	2	NUM
ijtc-603	79	238	%	%	NOUN
ijtc-603	79	239	1	1	NUM
ijtc-603	79	240	7	7	NUM
ijtc-603	79	241	%	%	NOUN
ijtc-603	79	242	0	0	NUM
ijtc-603	79	243	%	%	NOUN
ijtc-603	79	244	iar	iar	PROPN
ijtc-603	79	245	2	2	NUM
ijtc-603	79	246	4	4	NUM
ijtc-603	79	247	%	%	NOUN
ijtc-603	79	248	1	1	NUM
ijtc-603	79	249	7	7	NUM
ijtc-603	79	250	%	%	NOUN
ijtc-603	79	251	1	1	NUM
ijtc-603	79	252	3	3	NUM
ijtc-603	79	253	%	%	NOUN
ijtc-603	79	254	ijar	ijar	NOUN
ijtc-603	79	255	3	3	NUM
ijtc-603	79	256	6	6	NUM
ijtc-603	79	257	%	%	NOUN
ijtc-603	79	258	0	0	NUM
ijtc-603	79	259	%	%	NOUN
ijtc-603	79	260	3	3	NUM
ijtc-603	79	261	8	8	NUM
ijtc-603	79	262	%	%	NOUN
ijtc-603	79	263	aaj	aaj	NOUN
ijtc-603	79	264	10	10	NUM
ijtc-603	79	265	20	20	NUM
ijtc-603	79	266	%	%	NOUN
ijtc-603	79	267	5	5	NUM
ijtc-603	79	268	36	36	NUM
ijtc-603	79	269	%	%	NOUN
ijtc-603	79	270	5	5	NUM
ijtc-603	79	271	14	14	NUM
ijtc-603	79	272	%	%	NOUN
ijtc-603	79	273	total	total	NOUN
ijtc-603	79	274	50	50	NUM
ijtc-603	79	275	14	14	NUM
ijtc-603	79	276	36	36	NUM
ijtc-603	79	277	results	result	NOUN
ijtc-603	79	278	and	and	CCONJ
ijtc-603	79	279	discussion	discussion	NOUN
ijtc-603	79	280	1	1	NUM
ijtc-603	79	281	.	.	PUNCT
ijtc-603	80	1	classification	classification	NOUN
ijtc-603	80	2	of	of	ADP
ijtc-603	80	3	article	article	NOUN
ijtc-603	80	4	a.	a.	NOUN
ijtc-603	80	5	classification	classification	NOUN
ijtc-603	80	6	of	of	ADP
ijtc-603	80	7	articles	article	NOUN
ijtc-603	80	8	based	base	VERB
ijtc-603	80	9	on	on	ADP
ijtc-603	80	10	research	research	NOUN
ijtc-603	80	11	topics	topic	NOUN
ijtc-603	80	12	we	we	PRON
ijtc-603	80	13	discuss	discuss	VERB
ijtc-603	80	14	the	the	DET
ijtc-603	80	15	classification	classification	NOUN
ijtc-603	80	16	of	of	ADP
ijtc-603	80	17	articles	article	NOUN
ijtc-603	80	18	by	by	ADP
ijtc-603	80	19	research	research	NOUN
ijtc-603	80	20	topics	topic	NOUN
ijtc-603	80	21	in	in	ADP
ijtc-603	80	22	this	this	DET
ijtc-603	80	23	part	part	NOUN
ijtc-603	80	24	.	.	PUNCT
ijtc-603	81	1	the	the	DET
ijtc-603	81	2	research	research	NOUN
ijtc-603	81	3	topics	topic	NOUN
ijtc-603	81	4	are	be	AUX
ijtc-603	81	5	divided	divide	VERB
ijtc-603	81	6	into	into	ADP
ijtc-603	81	7	four	four	NUM
ijtc-603	81	8	,	,	PUNCT
ijtc-603	81	9	namely	namely	ADV
ijtc-603	81	10	antecedents	antecedent	NOUN
ijtc-603	81	11	,	,	PUNCT
ijtc-603	81	12	consequences	consequence	NOUN
ijtc-603	81	13	,	,	PUNCT
ijtc-603	81	14	combinations	combination	NOUN
ijtc-603	81	15	of	of	ADP
ijtc-603	81	16	antecedents	antecedent	NOUN
ijtc-603	81	17	with	with	ADP
ijtc-603	81	18	consequences	consequence	NOUN
ijtc-603	81	19	and	and	CCONJ
ijtc-603	81	20	the	the	DET
ijtc-603	81	21	last	last	ADJ
ijtc-603	81	22	other	other	ADJ
ijtc-603	81	23	topics	topic	NOUN
ijtc-603	81	24	.	.	PUNCT
ijtc-603	82	1	an	an	DET
ijtc-603	82	2	antecedent	antecedent	NOUN
ijtc-603	82	3	topic	topic	NOUN
ijtc-603	82	4	is	be	AUX
ijtc-603	82	5	a	a	DET
ijtc-603	82	6	topic	topic	NOUN
ijtc-603	82	7	that	that	PRON
ijtc-603	82	8	discusses	discuss	VERB
ijtc-603	82	9	the	the	DET
ijtc-603	82	10	factors	factor	NOUN
ijtc-603	82	11	that	that	PRON
ijtc-603	82	12	motivate	motivate	VERB
ijtc-603	82	13	companies	company	NOUN
ijtc-603	82	14	to	to	PART
ijtc-603	82	15	disclose	disclose	VERB
ijtc-603	82	16	sustainability	sustainability	NOUN
ijtc-603	82	17	reporting	reporting	NOUN
ijtc-603	82	18	.	.	PUNCT
ijtc-603	83	1	the	the	DET
ijtc-603	83	2	topic	topic	NOUN
ijtc-603	83	3	of	of	ADP
ijtc-603	83	4	consequences	consequence	NOUN
ijtc-603	83	5	is	be	AUX
ijtc-603	83	6	a	a	DET
ijtc-603	83	7	topic	topic	NOUN
ijtc-603	83	8	that	that	PRON
ijtc-603	83	9	discusses	discuss	VERB
ijtc-603	83	10	the	the	DET
ijtc-603	83	11	influence	influence	NOUN
ijtc-603	83	12	of	of	ADP
ijtc-603	83	13	sustainability	sustainability	NOUN
ijtc-603	83	14	reporting	reporting	NOUN
ijtc-603	83	15	on	on	ADP
ijtc-603	83	16	other	other	ADJ
ijtc-603	83	17	research	research	NOUN
ijtc-603	83	18	variables	variable	NOUN
ijtc-603	83	19	.	.	PUNCT
ijtc-603	84	1	the	the	DET
ijtc-603	84	2	combination	combination	NOUN
ijtc-603	84	3	of	of	ADP
ijtc-603	84	4	antecedents	antecedent	NOUN
ijtc-603	84	5	and	and	CCONJ
ijtc-603	84	6	consequences	consequence	NOUN
ijtc-603	84	7	is	be	AUX
ijtc-603	84	8	a	a	DET
ijtc-603	84	9	topic	topic	NOUN
ijtc-603	84	10	that	that	PRON
ijtc-603	84	11	discusses	discuss	VERB
ijtc-603	84	12	antecedents	antecedent	NOUN
ijtc-603	84	13	and	and	CCONJ
ijtc-603	84	14	consequences	consequence	NOUN
ijtc-603	84	15	in	in	ADP
ijtc-603	84	16	the	the	DET
ijtc-603	84	17	same	same	ADJ
ijtc-603	84	18	article	article	NOUN
ijtc-603	84	19	.	.	PUNCT
ijtc-603	85	1	another	another	DET
ijtc-603	85	2	topic	topic	NOUN
ijtc-603	85	3	is	be	AUX
ijtc-603	85	4	a	a	DET
ijtc-603	85	5	topic	topic	NOUN
ijtc-603	85	6	that	that	PRON
ijtc-603	85	7	discusses	discuss	VERB
ijtc-603	85	8	the	the	DET
ijtc-603	85	9	criteria	criterion	NOUN
ijtc-603	85	10	for	for	ADP
ijtc-603	85	11	variables	variable	NOUN
ijtc-603	85	12	that	that	PRON
ijtc-603	85	13	are	be	AUX
ijtc-603	85	14	not	not	PART
ijtc-603	85	15	included	include	VERB
ijtc-603	85	16	in	in	ADP
ijtc-603	85	17	the	the	DET
ijtc-603	85	18	antecedent	antecedent	NOUN
ijtc-603	85	19	group	group	NOUN
ijtc-603	85	20	and	and	CCONJ
ijtc-603	85	21	consequences	consequence	NOUN
ijtc-603	85	22	,	,	PUNCT
ijtc-603	85	23	such	such	ADJ
ijtc-603	85	24	as	as	ADP
ijtc-603	85	25	the	the	DET
ijtc-603	85	26	topic	topic	NOUN
ijtc-603	85	27	of	of	ADP
ijtc-603	85	28	comparison	comparison	NOUN
ijtc-603	85	29	between	between	ADP
ijtc-603	85	30	voluntary	voluntary	ADJ
ijtc-603	85	31	reporting	reporting	NOUN
ijtc-603	85	32	and	and	CCONJ
ijtc-603	85	33	sustainability	sustainability	NOUN
ijtc-603	85	34	reporting	reporting	NOUN
ijtc-603	85	35	.	.	PUNCT
ijtc-603	86	1	to	to	PART
ijtc-603	86	2	be	be	AUX
ijtc-603	86	3	able	able	ADJ
ijtc-603	86	4	to	to	PART
ijtc-603	86	5	see	see	VERB
ijtc-603	86	6	more	more	ADJ
ijtc-603	86	7	the	the	DET
ijtc-603	86	8	research	research	NOUN
ijtc-603	86	9	topic	topic	NOUN
ijtc-603	86	10	,	,	PUNCT
ijtc-603	86	11	we	we	PRON
ijtc-603	86	12	can	can	AUX
ijtc-603	86	13	see	see	VERB
ijtc-603	86	14	in	in	ADP
ijtc-603	86	15	table	table	NOUN
ijtc-603	86	16	3	3	NUM
ijtc-603	86	17	as	as	SCONJ
ijtc-603	86	18	follows	follow	VERB
ijtc-603	86	19	:	:	PUNCT
ijtc-603	86	20	table	table	NOUN
ijtc-603	86	21	3	3	NUM
ijtc-603	86	22	.	.	PUNCT
ijtc-603	87	1	classification	classification	NOUN
ijtc-603	87	2	of	of	ADP
ijtc-603	87	3	articles	article	NOUN
ijtc-603	87	4	based	base	VERB
ijtc-603	87	5	on	on	ADP
ijtc-603	87	6	research	research	NOUN
ijtc-603	87	7	topic	topic	NOUN
ijtc-603	87	8	topics	topic	NOUN
ijtc-603	87	9	2009	2009	NUM
ijtc-603	87	10	2022	2022	NUM
ijtc-603	87	11	2009	2009	NUM
ijtc-603	87	12	2015	2015	NUM
ijtc-603	87	13	2016	2016	NUM
ijtc-603	87	14	2022	2022	NUM
ijtc-603	87	15	sum	sum	NOUN
ijtc-603	87	16	%	%	NOUN
ijtc-603	87	17	sum	sum	NOUN
ijtc-603	87	18	%	%	NOUN
ijtc-603	87	19	sum	sum	NOUN
ijtc-603	87	20	%	%	NOUN
ijtc-603	87	21	antecedents	antecedent	NOUN
ijtc-603	87	22	16	16	NUM
ijtc-603	87	23	32	32	NUM
ijtc-603	87	24	%	%	NOUN
ijtc-603	87	25	4	4	NUM
ijtc-603	87	26	29	29	NUM
ijtc-603	87	27	%	%	NOUN
ijtc-603	87	28	12	12	NUM
ijtc-603	87	29	33	33	NUM
ijtc-603	87	30	%	%	NOUN
ijtc-603	87	31	consequences	consequence	NOUN
ijtc-603	87	32	10	10	NUM
ijtc-603	87	33	20	20	NUM
ijtc-603	87	34	%	%	NOUN
ijtc-603	87	35	5	5	NUM
ijtc-603	87	36	36	36	NUM
ijtc-603	87	37	%	%	NOUN
ijtc-603	87	38	5	5	NUM
ijtc-603	87	39	14	14	NUM
ijtc-603	87	40	%	%	NOUN
ijtc-603	87	41	antecedents	antecedent	NOUN
ijtc-603	87	42	and	and	CCONJ
ijtc-603	87	43	consequences	consequence	NOUN
ijtc-603	87	44	1	1	NUM
ijtc-603	87	45	2	2	NUM
ijtc-603	87	46	%	%	NOUN
ijtc-603	87	47	0	0	NUM
ijtc-603	87	48	%	%	NOUN
ijtc-603	87	49	1	1	NUM
ijtc-603	87	50	3	3	NUM
ijtc-603	87	51	%	%	NOUN
ijtc-603	87	52	others	other	NOUN
ijtc-603	87	53	23	23	NUM
ijtc-603	87	54	46	46	NUM
ijtc-603	87	55	%	%	NOUN
ijtc-603	87	56	5	5	NUM
ijtc-603	87	57	36	36	NUM
ijtc-603	87	58	%	%	NOUN
ijtc-603	87	59	18	18	NUM
ijtc-603	87	60	50	50	NUM
ijtc-603	87	61	%	%	NOUN
ijtc-603	87	62	in	in	ADP
ijtc-603	87	63	table	table	NOUN
ijtc-603	87	64	3	3	NUM
ijtc-603	87	65	,	,	PUNCT
ijtc-603	87	66	it	it	PRON
ijtc-603	87	67	can	can	AUX
ijtc-603	87	68	be	be	AUX
ijtc-603	87	69	seen	see	VERB
ijtc-603	87	70	that	that	SCONJ
ijtc-603	87	71	there	there	PRON
ijtc-603	87	72	are	be	VERB
ijtc-603	87	73	16	16	NUM
ijtc-603	87	74	articles	article	NOUN
ijtc-603	87	75	discussing	discuss	VERB
ijtc-603	87	76	the	the	DET
ijtc-603	87	77	topic	topic	NOUN
ijtc-603	87	78	of	of	ADP
ijtc-603	87	79	antecedents	antecedent	NOUN
ijtc-603	87	80	from	from	ADP
ijtc-603	87	81	2009	2009	NUM
ijtc-603	87	82	to	to	ADP
ijtc-603	87	83	2022	2022	NUM
ijtc-603	87	84	in	in	ADP
ijtc-603	87	85	january	january	PROPN
ijtc-603	87	86	,	,	PUNCT
ijtc-603	87	87	after	after	SCONJ
ijtc-603	87	88	that	that	SCONJ
ijtc-603	87	89	there	there	PRON
ijtc-603	87	90	are	be	VERB
ijtc-603	87	91	10	10	NUM
ijtc-603	87	92	articles	article	NOUN
ijtc-603	87	93	discussing	discuss	VERB
ijtc-603	87	94	the	the	DET
ijtc-603	87	95	topic	topic	NOUN
ijtc-603	87	96	of	of	ADP
ijtc-603	87	97	consequences	consequence	NOUN
ijtc-603	87	98	from	from	ADP
ijtc-603	87	99	2009	2009	NUM
ijtc-603	87	100	to	to	ADP
ijtc-603	87	101	2022	2022	NUM
ijtc-603	87	102	in	in	ADP
ijtc-603	87	103	january	january	PROPN
ijtc-603	87	104	,	,	PUNCT
ijtc-603	87	105	the	the	DET
ijtc-603	87	106	next	next	ADJ
ijtc-603	87	107	article	article	NOUN
ijtc-603	87	108	discussing	discuss	VERB
ijtc-603	87	109	the	the	DET
ijtc-603	87	110	combination	combination	NOUN
ijtc-603	87	111	of	of	ADP
ijtc-603	87	112	antecedents	antecedent	NOUN
ijtc-603	87	113	and	and	CCONJ
ijtc-603	87	114	consequences	consequence	NOUN
ijtc-603	87	115	only	only	ADV
ijtc-603	87	116	amount	amount	VERB
ijtc-603	87	117	to	to	ADP
ijtc-603	87	118	1	1	NUM
ijtc-603	87	119	article	article	NOUN
ijtc-603	87	120	and	and	CCONJ
ijtc-603	87	121	the	the	DET
ijtc-603	87	122	last	last	ADJ
ijtc-603	87	123	there	there	PRON
ijtc-603	87	124	are	be	VERB
ijtc-603	87	125	23	23	NUM
ijtc-603	87	126	articles	article	NOUN
ijtc-603	87	127	that	that	PRON
ijtc-603	87	128	discuss	discuss	VERB
ijtc-603	87	129	other	other	ADJ
ijtc-603	87	130	topics	topic	NOUN
ijtc-603	87	131	from	from	ADP
ijtc-603	87	132	2009	2009	NUM
ijtc-603	87	133	to	to	ADP
ijtc-603	87	134	2022	2022	NUM
ijtc-603	87	135	.	.	PUNCT
ijtc-603	88	1	therefore	therefore	ADV
ijtc-603	88	2	,	,	PUNCT
ijtc-603	88	3	it	it	PRON
ijtc-603	88	4	is	be	AUX
ijtc-603	88	5	proven	prove	VERB
ijtc-603	88	6	that	that	SCONJ
ijtc-603	88	7	articles	article	NOUN
ijtc-603	88	8	which	which	PRON
ijtc-603	88	9	examine	examine	VERB
ijtc-603	88	10	other	other	ADJ
ijtc-603	88	11	topics	topic	NOUN
ijtc-603	88	12	,	,	PUNCT
ijtc-603	88	13	such	such	ADJ
ijtc-603	88	14	as	as	ADP
ijtc-603	88	15	moderation	moderation	NOUN
ijtc-603	88	16	,	,	PUNCT
ijtc-603	88	17	comparison	comparison	NOUN
ijtc-603	88	18	,	,	PUNCT
ijtc-603	88	19	testing	testing	NOUN
ijtc-603	88	20	and	and	CCONJ
ijtc-603	88	21	implementation	implementation	NOUN
ijtc-603	88	22	of	of	ADP
ijtc-603	88	23	sustainability	sustainability	NOUN
ijtc-603	88	24	reporting	reporting	NOUN
ijtc-603	88	25	are	be	AUX
ijtc-603	88	26	the	the	DET
ijtc-603	88	27	most	most	ADV
ijtc-603	88	28	researched	research	VERB
ijtc-603	88	29	topics	topic	NOUN
ijtc-603	88	30	from	from	ADP
ijtc-603	88	31	2009	2009	NUM
ijtc-603	88	32	to	to	ADP
ijtc-603	88	33	fourteen	fourteen	NUM
ijtc-603	88	34	years	year	NOUN
ijtc-603	88	35	of	of	ADP
ijtc-603	88	36	sustainability	sustainability	NOUN
ijtc-603	88	37	reporting	report	VERB
ijtc-603	88	38	research	research	NOUN
ijtc-603	88	39	in	in	ADP
ijtc-603	88	40	accounting	accounting	NOUN
ijtc-603	88	41	:	:	PUNCT
ijtc-603	88	42	bibliographic	bibliographic	ADJ
ijtc-603	88	43	studies	study	NOUN
ijtc-603	88	44	sururi	sururi	PROPN
ijtc-603	88	45	,	,	PUNCT
ijtc-603	88	46	aryani	aryani	NOUN
ijtc-603	88	47	and	and	CCONJ
ijtc-603	88	48	gantyowati	gantyowati	NOUN
ijtc-603	88	49	61|	61|	NUM
ijtc-603	88	50	ilomata	ilomata	NOUN
ijtc-603	88	51	international	international	ADJ
ijtc-603	88	52	journal	journal	NOUN
ijtc-603	88	53	of	of	ADP
ijtc-603	88	54	tax	tax	PROPN
ijtc-603	88	55	&	&	CCONJ
ijtc-603	88	56	accounting	account	VERB
ijtc-603	88	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	88	58	2022	2022	NUM
ijtc-603	88	59	in	in	ADP
ijtc-603	88	60	january	january	PROPN
ijtc-603	88	61	.	.	PUNCT
ijtc-603	89	1	furthermore	furthermore	ADV
ijtc-603	89	2	,	,	PUNCT
ijtc-603	89	3	based	base	VERB
ijtc-603	89	4	on	on	ADP
ijtc-603	89	5	antecedent	antecedent	NOUN
ijtc-603	89	6	research	research	NOUN
ijtc-603	89	7	topics	topic	NOUN
ijtc-603	89	8	,	,	PUNCT
ijtc-603	89	9	we	we	PRON
ijtc-603	89	10	can	can	AUX
ijtc-603	89	11	see	see	VERB
ijtc-603	89	12	the	the	DET
ijtc-603	89	13	classification	classification	NOUN
ijtc-603	89	14	of	of	ADP
ijtc-603	89	15	variables	variable	NOUN
ijtc-603	89	16	more	more	ADJ
ijtc-603	89	17	detail	detail	NOUN
ijtc-603	89	18	in	in	ADP
ijtc-603	89	19	table	table	NOUN
ijtc-603	89	20	4	4	NUM
ijtc-603	89	21	.	.	PUNCT
ijtc-603	89	22	table	table	NOUN
ijtc-603	89	23	4	4	NUM
ijtc-603	89	24	.	.	PUNCT
ijtc-603	90	1	the	the	DET
ijtc-603	90	2	classification	classification	NOUN
ijtc-603	90	3	of	of	ADP
ijtc-603	90	4	antecedent	antecedent	NOUN
ijtc-603	90	5	variables	variable	NOUN
ijtc-603	90	6	antecedent	antecedent	NOUN
ijtc-603	90	7	variables	variable	NOUN
ijtc-603	90	8	sum	sum	VERB
ijtc-603	90	9	%	%	NOUN
ijtc-603	90	10	effects	effect	NOUN
ijtc-603	90	11	+	+	CCONJ
ijtc-603	90	12	no	no	DET
ijtc-603	90	13	effect	effect	NOUN
ijtc-603	90	14	board	board	NOUN
ijtc-603	90	15	member	member	NOUN
ijtc-603	90	16	nationality	nationality	NOUN
ijtc-603	90	17	1	1	NUM
ijtc-603	90	18	1	1	NUM
ijtc-603	90	19	%	%	NOUN
ijtc-603	90	20	1	1	NUM
ijtc-603	90	21	multiple	multiple	ADJ
ijtc-603	90	22	director	director	NOUN
ijtc-603	90	23	5	5	NUM
ijtc-603	90	24	7	7	NUM
ijtc-603	90	25	%	%	NOUN
ijtc-603	90	26	3	3	NUM
ijtc-603	90	27	2	2	NUM
ijtc-603	90	28	foreign	foreign	ADJ
ijtc-603	90	29	director	director	NOUN
ijtc-603	90	30	1	1	NUM
ijtc-603	90	31	1	1	NUM
ijtc-603	90	32	%	%	NOUN
ijtc-603	90	33	1	1	NUM
ijtc-603	90	34	independent	independent	ADJ
ijtc-603	90	35	manager	manager	NOUN
ijtc-603	90	36	1	1	NUM
ijtc-603	90	37	1	1	NUM
ijtc-603	90	38	%	%	NOUN
ijtc-603	90	39	1	1	NUM
ijtc-603	90	40	social	social	ADJ
ijtc-603	90	41	responsibility	responsibility	NOUN
ijtc-603	90	42	manager	manager	NOUN
ijtc-603	90	43	4	4	NUM
ijtc-603	90	44	6	6	NUM
ijtc-603	90	45	%	%	NOUN
ijtc-603	90	46	1	1	NUM
ijtc-603	90	47	1	1	NUM
ijtc-603	90	48	2	2	NUM
ijtc-603	90	49	the	the	DET
ijtc-603	90	50	community	community	NOUN
ijtc-603	90	51	influential	influential	ADJ
ijtc-603	90	52	member	member	NOUN
ijtc-603	90	53	1	1	NUM
ijtc-603	90	54	1	1	NUM
ijtc-603	90	55	%	%	NOUN
ijtc-603	90	56	1	1	NUM
ijtc-603	90	57	board	board	NOUN
ijtc-603	90	58	size	size	NOUN
ijtc-603	90	59	7	7	NUM
ijtc-603	90	60	10	10	NUM
ijtc-603	90	61	%	%	NOUN
ijtc-603	90	62	2	2	NUM
ijtc-603	90	63	2	2	NUM
ijtc-603	90	64	3	3	NUM
ijtc-603	90	65	board	board	NOUN
ijtc-603	90	66	of	of	ADP
ijtc-603	90	67	independence	independence	NOUN
ijtc-603	90	68	5	5	NUM
ijtc-603	90	69	7	7	NUM
ijtc-603	90	70	%	%	NOUN
ijtc-603	90	71	1	1	NUM
ijtc-603	90	72	4	4	NUM
ijtc-603	90	73	role	role	NOUN
ijtc-603	90	74	duality	duality	NOUN
ijtc-603	90	75	1	1	NUM
ijtc-603	90	76	1	1	NUM
ijtc-603	90	77	%	%	NOUN
ijtc-603	90	78	1	1	NUM
ijtc-603	90	79	publishing	publish	VERB
ijtc-603	90	80	sustainability	sustainability	NOUN
ijtc-603	90	81	report	report	NOUN
ijtc-603	90	82	1	1	NUM
ijtc-603	90	83	1	1	NUM
ijtc-603	90	84	%	%	NOUN
ijtc-603	90	85	1	1	NUM
ijtc-603	90	86	gender	gender	NOUN
ijtc-603	90	87	4	4	NUM
ijtc-603	90	88	6	6	NUM
ijtc-603	90	89	%	%	NOUN
ijtc-603	90	90	3	3	NUM
ijtc-603	90	91	1	1	NUM
ijtc-603	90	92	education	education	NOUN
ijtc-603	90	93	2	2	NUM
ijtc-603	90	94	3	3	NUM
ijtc-603	90	95	%	%	NOUN
ijtc-603	90	96	1	1	NUM
ijtc-603	90	97	1	1	NUM
ijtc-603	90	98	board	board	NOUN
ijtc-603	90	99	of	of	ADP
ijtc-603	90	100	directors	director	NOUN
ijtc-603	90	101	meeting	meet	VERB
ijtc-603	90	102	3	3	NUM
ijtc-603	90	103	4	4	NUM
ijtc-603	90	104	%	%	NOUN
ijtc-603	90	105	3	3	NUM
ijtc-603	90	106	audit	audit	NOUN
ijtc-603	90	107	committee	committee	NOUN
ijtc-603	90	108	10	10	NUM
ijtc-603	90	109	14	14	NUM
ijtc-603	90	110	%	%	NOUN
ijtc-603	90	111	5	5	NUM
ijtc-603	90	112	5	5	NUM
ijtc-603	90	113	slack	slack	NOUN
ijtc-603	90	114	resources	resource	NOUN
ijtc-603	90	115	1	1	NUM
ijtc-603	90	116	1	1	NUM
ijtc-603	90	117	%	%	NOUN
ijtc-603	90	118	1	1	NUM
ijtc-603	90	119	profitability	profitability	NOUN
ijtc-603	90	120	7	7	NUM
ijtc-603	90	121	10	10	NUM
ijtc-603	90	122	%	%	NOUN
ijtc-603	90	123	2	2	NUM
ijtc-603	90	124	1	1	NUM
ijtc-603	90	125	4	4	NUM
ijtc-603	90	126	leverage	leverage	NOUN
ijtc-603	90	127	6	6	NUM
ijtc-603	90	128	8	8	NUM
ijtc-603	90	129	%	%	NOUN
ijtc-603	90	130	1	1	NUM
ijtc-603	90	131	4	4	NUM
ijtc-603	90	132	1	1	NUM
ijtc-603	90	133	liquidity	liquidity	NOUN
ijtc-603	90	134	5	5	NUM
ijtc-603	90	135	7	7	NUM
ijtc-603	90	136	%	%	NOUN
ijtc-603	90	137	1	1	NUM
ijtc-603	90	138	2	2	NUM
ijtc-603	90	139	2	2	NUM
ijtc-603	90	140	capability	capability	NOUN
ijtc-603	90	141	dimension	dimension	NOUN
ijtc-603	90	142	1	1	NUM
ijtc-603	90	143	1	1	NUM
ijtc-603	90	144	%	%	NOUN
ijtc-603	90	145	1	1	NUM
ijtc-603	90	146	company	company	NOUN
ijtc-603	90	147	size	size	NOUN
ijtc-603	90	148	5	5	NUM
ijtc-603	90	149	7	7	NUM
ijtc-603	90	150	%	%	NOUN
ijtc-603	90	151	2	2	NUM
ijtc-603	90	152	2	2	NUM
ijtc-603	90	153	1	1	NUM
ijtc-603	90	154	based	base	VERB
ijtc-603	90	155	on	on	ADP
ijtc-603	90	156	table	table	NOUN
ijtc-603	90	157	4	4	NUM
ijtc-603	90	158	,	,	PUNCT
ijtc-603	90	159	the	the	DET
ijtc-603	90	160	most	most	ADV
ijtc-603	90	161	dominant	dominant	ADJ
ijtc-603	90	162	factor	factor	NOUN
ijtc-603	90	163	influencing	influence	VERB
ijtc-603	90	164	sustainability	sustainability	NOUN
ijtc-603	90	165	reporting	reporting	NOUN
ijtc-603	90	166	is	be	AUX
ijtc-603	90	167	the	the	DET
ijtc-603	90	168	auditee	auditee	PROPN
ijtc-603	90	169	committee	committee	NOUN
ijtc-603	90	170	factor	factor	NOUN
ijtc-603	90	171	which	which	PRON
ijtc-603	90	172	gets	get	VERB
ijtc-603	90	173	14	14	NUM
ijtc-603	90	174	%	%	NOUN
ijtc-603	90	175	.	.	PUNCT
ijtc-603	91	1	the	the	DET
ijtc-603	91	2	establishment	establishment	NOUN
ijtc-603	91	3	of	of	ADP
ijtc-603	91	4	an	an	DET
ijtc-603	91	5	audit	audit	NOUN
ijtc-603	91	6	committee	committee	NOUN
ijtc-603	91	7	serves	serve	VERB
ijtc-603	91	8	to	to	PART
ijtc-603	91	9	help	help	VERB
ijtc-603	91	10	management	management	NOUN
ijtc-603	91	11	publish	publish	VERB
ijtc-603	91	12	sustainability	sustainability	NOUN
ijtc-603	91	13	reports	report	NOUN
ijtc-603	91	14	requested	request	VERB
ijtc-603	91	15	by	by	ADP
ijtc-603	91	16	stakeholders	stakeholder	NOUN
ijtc-603	91	17	and	and	CCONJ
ijtc-603	91	18	the	the	DET
ijtc-603	91	19	public	public	NOUN
ijtc-603	91	20	(	(	PUNCT
ijtc-603	91	21	wulandari	wulandari	X
ijtc-603	91	22	et	et	PROPN
ijtc-603	91	23	al	al	PROPN
ijtc-603	91	24	.	.	PROPN
ijtc-603	91	25	,	,	PUNCT
ijtc-603	91	26	2021	2021	NUM
ijtc-603	91	27	)	)	PUNCT
ijtc-603	91	28	.	.	PUNCT
ijtc-603	92	1	through	through	ADP
ijtc-603	92	2	strict	strict	ADJ
ijtc-603	92	3	supervision	supervision	NOUN
ijtc-603	92	4	from	from	ADP
ijtc-603	92	5	the	the	DET
ijtc-603	92	6	audit	audit	NOUN
ijtc-603	92	7	committee	committee	NOUN
ijtc-603	92	8	,	,	PUNCT
ijtc-603	92	9	the	the	DET
ijtc-603	92	10	company	company	NOUN
ijtc-603	92	11	is	be	AUX
ijtc-603	92	12	getting	get	VERB
ijtc-603	92	13	better	well	ADV
ijtc-603	92	14	able	able	ADJ
ijtc-603	92	15	to	to	PART
ijtc-603	92	16	obey	obey	VERB
ijtc-603	92	17	with	with	ADP
ijtc-603	92	18	the	the	DET
ijtc-603	92	19	principles	principle	NOUN
ijtc-603	92	20	of	of	ADP
ijtc-603	92	21	good	good	ADJ
ijtc-603	92	22	corporate	corporate	ADJ
ijtc-603	92	23	governance	governance	NOUN
ijtc-603	92	24	(	(	PUNCT
ijtc-603	92	25	gcg	gcg	PROPN
ijtc-603	92	26	)	)	PUNCT
ijtc-603	92	27	such	such	ADJ
ijtc-603	92	28	as	as	ADP
ijtc-603	92	29	the	the	DET
ijtc-603	92	30	transparency	transparency	NOUN
ijtc-603	92	31	principle	principle	NOUN
ijtc-603	92	32	.	.	PUNCT
ijtc-603	93	1	the	the	DET
ijtc-603	93	2	transparency	transparency	NOUN
ijtc-603	93	3	principle	principle	NOUN
ijtc-603	93	4	explains	explain	VERB
ijtc-603	93	5	that	that	SCONJ
ijtc-603	93	6	companies	company	NOUN
ijtc-603	93	7	must	must	AUX
ijtc-603	93	8	be	be	AUX
ijtc-603	93	9	open	open	ADJ
ijtc-603	93	10	in	in	ADP
ijtc-603	93	11	providing	provide	VERB
ijtc-603	93	12	information	information	NOUN
ijtc-603	93	13	on	on	ADP
ijtc-603	93	14	their	their	PRON
ijtc-603	93	15	company	company	NOUN
ijtc-603	93	16	's	's	PART
ijtc-603	93	17	activities	activity	NOUN
ijtc-603	93	18	so	so	SCONJ
ijtc-603	93	19	that	that	SCONJ
ijtc-603	93	20	supervision	supervision	NOUN
ijtc-603	93	21	can	can	AUX
ijtc-603	93	22	run	run	VERB
ijtc-603	93	23	well	well	ADV
ijtc-603	93	24	.	.	PUNCT
ijtc-603	94	1	in	in	ADP
ijtc-603	94	2	table	table	NOUN
ijtc-603	94	3	5	5	NUM
ijtc-603	94	4	,	,	PUNCT
ijtc-603	94	5	the	the	DET
ijtc-603	94	6	researcher	researcher	NOUN
ijtc-603	94	7	discusses	discuss	VERB
ijtc-603	94	8	the	the	DET
ijtc-603	94	9	classification	classification	NOUN
ijtc-603	94	10	of	of	ADP
ijtc-603	94	11	variables	variable	NOUN
ijtc-603	94	12	based	base	VERB
ijtc-603	94	13	on	on	ADP
ijtc-603	94	14	the	the	DET
ijtc-603	94	15	topic	topic	NOUN
ijtc-603	94	16	of	of	ADP
ijtc-603	94	17	consequence	consequence	NOUN
ijtc-603	94	18	.	.	PUNCT
ijtc-603	95	1	table	table	NOUN
ijtc-603	95	2	5	5	NUM
ijtc-603	95	3	.	.	PUNCT
ijtc-603	96	1	the	the	DET
ijtc-603	96	2	classification	classification	NOUN
ijtc-603	96	3	of	of	ADP
ijtc-603	96	4	consequence	consequence	NOUN
ijtc-603	96	5	variables	variable	NOUN
ijtc-603	96	6	consequence	consequence	NOUN
ijtc-603	96	7	variables	variable	NOUN
ijtc-603	96	8	sum	sum	VERB
ijtc-603	96	9	%	%	NOUN
ijtc-603	96	10	effects	effect	NOUN
ijtc-603	96	11	+	+	CCONJ
ijtc-603	96	12	no	no	DET
ijtc-603	96	13	effect	effect	NOUN
ijtc-603	96	14	financial	financial	ADJ
ijtc-603	96	15	performance	performance	NOUN
ijtc-603	96	16	9	9	NUM
ijtc-603	96	17	56	56	NUM
ijtc-603	96	18	%	%	NOUN
ijtc-603	96	19	4	4	NUM
ijtc-603	96	20	2	2	NUM
ijtc-603	96	21	3	3	NUM
ijtc-603	96	22	company	company	NOUN
ijtc-603	96	23	risk	risk	NOUN
ijtc-603	96	24	1	1	NUM
ijtc-603	96	25	7	7	NUM
ijtc-603	96	26	%	%	NOUN
ijtc-603	96	27	1	1	NUM
ijtc-603	96	28	tax	tax	NOUN
ijtc-603	96	29	aggresiviness	aggresiviness	NOUN
ijtc-603	96	30	1	1	NUM
ijtc-603	96	31	7	7	NUM
ijtc-603	96	32	%	%	NOUN
ijtc-603	96	33	1	1	NUM
ijtc-603	96	34	fourteen	fourteen	NUM
ijtc-603	96	35	years	year	NOUN
ijtc-603	96	36	of	of	ADP
ijtc-603	96	37	sustainability	sustainability	NOUN
ijtc-603	96	38	reporting	report	VERB
ijtc-603	96	39	research	research	NOUN
ijtc-603	96	40	in	in	ADP
ijtc-603	96	41	accounting	accounting	NOUN
ijtc-603	96	42	:	:	PUNCT
ijtc-603	96	43	bibliographic	bibliographic	ADJ
ijtc-603	96	44	studies	study	NOUN
ijtc-603	96	45	sururi	sururi	PROPN
ijtc-603	96	46	,	,	PUNCT
ijtc-603	96	47	aryani	aryani	NOUN
ijtc-603	96	48	and	and	CCONJ
ijtc-603	96	49	gantyowati	gantyowati	NOUN
ijtc-603	96	50	62|	62|	NUM
ijtc-603	96	51	ilomata	ilomata	NOUN
ijtc-603	96	52	international	international	ADJ
ijtc-603	96	53	journal	journal	NOUN
ijtc-603	96	54	of	of	ADP
ijtc-603	96	55	tax	tax	PROPN
ijtc-603	96	56	&	&	CCONJ
ijtc-603	96	57	accounting	account	VERB
ijtc-603	96	58	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	96	59	market	market	NOUN
ijtc-603	96	60	performance	performance	NOUN
ijtc-603	96	61	1	1	NUM
ijtc-603	96	62	7	7	NUM
ijtc-603	96	63	%	%	NOUN
ijtc-603	96	64	1	1	NUM
ijtc-603	96	65	investment	investment	NOUN
ijtc-603	96	66	decisions	decision	NOUN
ijtc-603	96	67	1	1	NUM
ijtc-603	96	68	7	7	NUM
ijtc-603	96	69	%	%	NOUN
ijtc-603	96	70	1	1	NUM
ijtc-603	96	71	company	company	NOUN
ijtc-603	96	72	performance	performance	NOUN
ijtc-603	96	73	3	3	NUM
ijtc-603	96	74	20	20	NUM
ijtc-603	96	75	%	%	NOUN
ijtc-603	96	76	1	1	NUM
ijtc-603	96	77	2	2	NUM
ijtc-603	96	78	in	in	ADP
ijtc-603	96	79	table	table	NOUN
ijtc-603	96	80	5	5	NUM
ijtc-603	96	81	,	,	PUNCT
ijtc-603	96	82	we	we	PRON
ijtc-603	96	83	can	can	AUX
ijtc-603	96	84	see	see	VERB
ijtc-603	96	85	that	that	SCONJ
ijtc-603	96	86	sustainability	sustainability	NOUN
ijtc-603	96	87	report	report	NOUN
ijtc-603	96	88	still	still	ADV
ijtc-603	96	89	has	have	VERB
ijtc-603	96	90	a	a	DET
ijtc-603	96	91	positive	positive	ADJ
ijtc-603	96	92	,	,	PUNCT
ijtc-603	96	93	negative	negative	ADJ
ijtc-603	96	94	,	,	PUNCT
ijtc-603	96	95	and	and	CCONJ
ijtc-603	96	96	no	no	DET
ijtc-603	96	97	effect	effect	NOUN
ijtc-603	96	98	on	on	ADP
ijtc-603	96	99	financial	financial	ADJ
ijtc-603	96	100	performance	performance	NOUN
ijtc-603	96	101	by	by	ADP
ijtc-603	96	102	56	56	NUM
ijtc-603	96	103	%	%	NOUN
ijtc-603	96	104	.	.	PUNCT
ijtc-603	97	1	the	the	DET
ijtc-603	97	2	positive	positive	ADJ
ijtc-603	97	3	effect	effect	NOUN
ijtc-603	97	4	on	on	ADP
ijtc-603	97	5	financial	financial	ADJ
ijtc-603	97	6	performance	performance	NOUN
ijtc-603	97	7	occurs	occur	VERB
ijtc-603	97	8	because	because	SCONJ
ijtc-603	97	9	if	if	SCONJ
ijtc-603	97	10	the	the	DET
ijtc-603	97	11	company	company	NOUN
ijtc-603	97	12	can	can	AUX
ijtc-603	97	13	disclose	disclose	VERB
ijtc-603	97	14	sustainability	sustainability	NOUN
ijtc-603	97	15	reporting	reporting	NOUN
ijtc-603	97	16	then	then	ADV
ijtc-603	97	17	stakeholder	stakeholder	NOUN
ijtc-603	97	18	confidence	confidence	NOUN
ijtc-603	97	19	will	will	AUX
ijtc-603	97	20	increase	increase	VERB
ijtc-603	97	21	and	and	CCONJ
ijtc-603	97	22	the	the	DET
ijtc-603	97	23	financial	financial	ADJ
ijtc-603	97	24	performance	performance	NOUN
ijtc-603	97	25	,	,	PUNCT
ijtc-603	97	26	especially	especially	ADV
ijtc-603	97	27	profitability	profitability	NOUN
ijtc-603	97	28	and	and	CCONJ
ijtc-603	97	29	company	company	NOUN
ijtc-603	97	30	value	value	NOUN
ijtc-603	97	31	will	will	AUX
ijtc-603	97	32	advance	advance	VERB
ijtc-603	97	33	too	too	ADV
ijtc-603	97	34	.	.	PUNCT
ijtc-603	98	1	the	the	DET
ijtc-603	98	2	support	support	NOUN
ijtc-603	98	3	from	from	ADP
ijtc-603	98	4	stakeholders	stakeholder	NOUN
ijtc-603	98	5	will	will	AUX
ijtc-603	98	6	increase	increase	VERB
ijtc-603	98	7	the	the	DET
ijtc-603	98	8	company	company	NOUN
ijtc-603	98	9	's	's	PART
ijtc-603	98	10	working	work	VERB
ijtc-603	98	11	capital	capital	NOUN
ijtc-603	98	12	hence	hence	ADV
ijtc-603	98	13	,	,	PUNCT
ijtc-603	98	14	it	it	PRON
ijtc-603	98	15	can	can	AUX
ijtc-603	98	16	facilitate	facilitate	VERB
ijtc-603	98	17	the	the	DET
ijtc-603	98	18	company	company	NOUN
ijtc-603	98	19	's	's	PART
ijtc-603	98	20	operations	operation	NOUN
ijtc-603	98	21	.	.	PUNCT
ijtc-603	99	1	mapping	mapping	NOUN
ijtc-603	99	2	cause	cause	NOUN
ijtc-603	99	3	and	and	CCONJ
ijtc-603	99	4	effect	effect	NOUN
ijtc-603	99	5	relationship	relationship	NOUN
ijtc-603	99	6	we	we	PRON
ijtc-603	99	7	present	present	VERB
ijtc-603	99	8	a	a	DET
ijtc-603	99	9	causal	causal	ADJ
ijtc-603	99	10	relationship	relationship	NOUN
ijtc-603	99	11	chart	chart	NOUN
ijtc-603	99	12	based	base	VERB
ijtc-603	99	13	on	on	ADP
ijtc-603	99	14	the	the	DET
ijtc-603	99	15	factors	factor	NOUN
ijtc-603	99	16	that	that	PRON
ijtc-603	99	17	affect	affect	VERB
ijtc-603	99	18	sustainability	sustainability	NOUN
ijtc-603	99	19	reporting	reporting	NOUN
ijtc-603	99	20	in	in	ADP
ijtc-603	99	21	indonesia	indonesia	PROPN
ijtc-603	99	22	,	,	PUNCT
ijtc-603	99	23	based	base	VERB
ijtc-603	99	24	on	on	ADP
ijtc-603	99	25	50	50	NUM
ijtc-603	99	26	articles	article	NOUN
ijtc-603	99	27	.	.	PUNCT
ijtc-603	100	1	(	(	PUNCT
ijtc-603	100	2	luft	luft	PROPN
ijtc-603	100	3	&	&	CCONJ
ijtc-603	100	4	shields	shield	NOUN
ijtc-603	100	5	,	,	PUNCT
ijtc-603	100	6	2006	2006	NUM
ijtc-603	100	7	)	)	PUNCT
ijtc-603	100	8	classify	classify	VERB
ijtc-603	100	9	causal	causal	ADJ
ijtc-603	100	10	relationships	relationship	NOUN
ijtc-603	100	11	into	into	ADP
ijtc-603	100	12	six	six	NUM
ijtc-603	100	13	models	model	NOUN
ijtc-603	100	14	that	that	PRON
ijtc-603	100	15	apply	apply	VERB
ijtc-603	100	16	an	an	DET
ijtc-603	100	17	additive	additive	ADJ
ijtc-603	100	18	model	model	NOUN
ijtc-603	100	19	consisting	consist	VERB
ijtc-603	100	20	of	of	ADP
ijtc-603	100	21	additive	additive	NOUN
ijtc-603	100	22	,	,	PUNCT
ijtc-603	100	23	intervention	intervention	NOUN
ijtc-603	100	24	,	,	PUNCT
ijtc-603	100	25	independent	independent	ADJ
ijtc-603	100	26	variable	variable	ADJ
ijtc-603	100	27	interaction	interaction	NOUN
ijtc-603	100	28	,	,	PUNCT
ijtc-603	100	29	cyclical	cyclical	ADJ
ijtc-603	100	30	recursive	recursive	NOUN
ijtc-603	100	31	,	,	PUNCT
ijtc-603	100	32	moderator	moderator	NOUN
ijtc-603	100	33	variable	variable	ADJ
ijtc-603	100	34	interaction	interaction	NOUN
ijtc-603	100	35	,	,	PUNCT
ijtc-603	100	36	and	and	CCONJ
ijtc-603	100	37	nonrecursive	nonrecursive	ADJ
ijtc-603	100	38	reciprocal	reciprocal	NOUN
ijtc-603	100	39	.	.	PUNCT
ijtc-603	101	1	based	base	VERB
ijtc-603	101	2	on	on	ADP
ijtc-603	101	3	the	the	DET
ijtc-603	101	4	grouping	grouping	NOUN
ijtc-603	101	5	using	use	VERB
ijtc-603	101	6	the	the	DET
ijtc-603	101	7	research	research	NOUN
ijtc-603	101	8	model	model	NOUN
ijtc-603	101	9	from	from	ADP
ijtc-603	101	10	(	(	PUNCT
ijtc-603	101	11	luft	luft	PROPN
ijtc-603	101	12	&	&	CCONJ
ijtc-603	101	13	shields	shield	NOUN
ijtc-603	101	14	,	,	PUNCT
ijtc-603	101	15	2006	2006	NUM
ijtc-603	101	16	)	)	PUNCT
ijtc-603	101	17	,	,	PUNCT
ijtc-603	101	18	the	the	DET
ijtc-603	101	19	researchers	researcher	NOUN
ijtc-603	101	20	found	find	VERB
ijtc-603	101	21	26	26	NUM
ijtc-603	101	22	articles	article	NOUN
ijtc-603	101	23	that	that	PRON
ijtc-603	101	24	used	use	VERB
ijtc-603	101	25	the	the	DET
ijtc-603	101	26	additive	additive	ADJ
ijtc-603	101	27	model	model	NOUN
ijtc-603	101	28	.	.	PUNCT
ijtc-603	102	1	next	next	ADV
ijtc-603	102	2	,	,	PUNCT
ijtc-603	102	3	we	we	PRON
ijtc-603	102	4	created	create	VERB
ijtc-603	102	5	a	a	DET
ijtc-603	102	6	mapping	mapping	NOUN
ijtc-603	102	7	of	of	ADP
ijtc-603	102	8	sustainability	sustainability	NOUN
ijtc-603	102	9	reporting	reporting	NOUN
ijtc-603	102	10	research	research	NOUN
ijtc-603	102	11	which	which	PRON
ijtc-603	102	12	can	can	AUX
ijtc-603	102	13	be	be	AUX
ijtc-603	102	14	seen	see	VERB
ijtc-603	102	15	in	in	ADP
ijtc-603	102	16	figure	figure	NOUN
ijtc-603	102	17	2	2	NUM
ijtc-603	102	18	.	.	PUNCT
ijtc-603	102	19	figure	figure	NOUN
ijtc-603	102	20	2	2	NUM
ijtc-603	102	21	.	.	PUNCT
ijtc-603	102	22	mapping	mapping	NOUN
ijtc-603	102	23	cause	cause	NOUN
ijtc-603	102	24	and	and	CCONJ
ijtc-603	102	25	effect	effect	NOUN
ijtc-603	102	26	relationship	relationship	NOUN
ijtc-603	102	27	fourteen	fourteen	NUM
ijtc-603	102	28	years	year	NOUN
ijtc-603	102	29	of	of	ADP
ijtc-603	102	30	sustainability	sustainability	NOUN
ijtc-603	102	31	reporting	report	VERB
ijtc-603	102	32	research	research	NOUN
ijtc-603	102	33	in	in	ADP
ijtc-603	102	34	accounting	accounting	NOUN
ijtc-603	102	35	:	:	PUNCT
ijtc-603	102	36	bibliographic	bibliographic	ADJ
ijtc-603	102	37	studies	study	NOUN
ijtc-603	102	38	sururi	sururi	PROPN
ijtc-603	102	39	,	,	PUNCT
ijtc-603	102	40	aryani	aryani	NOUN
ijtc-603	102	41	and	and	CCONJ
ijtc-603	102	42	gantyowati	gantyowati	NOUN
ijtc-603	102	43	63|	63|	NUM
ijtc-603	102	44	ilomata	ilomata	NOUN
ijtc-603	102	45	international	international	ADJ
ijtc-603	102	46	journal	journal	NOUN
ijtc-603	102	47	of	of	ADP
ijtc-603	102	48	tax	tax	PROPN
ijtc-603	102	49	&	&	CCONJ
ijtc-603	102	50	accounting	accounting	PROPN
ijtc-603	102	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	102	52	description	description	NOUN
ijtc-603	102	53	bmn	bmn	NOUN
ijtc-603	102	54	:	:	PUNCT
ijtc-603	102	55	board	board	NOUN
ijtc-603	102	56	member	member	NOUN
ijtc-603	102	57	nationality	nationality	PROPN
ijtc-603	102	58	ed	ed	NOUN
ijtc-603	102	59	:	:	PUNCT
ijtc-603	102	60	education	education	NOUN
ijtc-603	102	61	md	md	PROPN
ijtc-603	102	62	:	:	PUNCT
ijtc-603	102	63	multiple	multiple	ADJ
ijtc-603	102	64	director	director	NOUN
ijtc-603	102	65	bdm	bdm	NOUN
ijtc-603	102	66	:	:	PUNCT
ijtc-603	102	67	board	board	NOUN
ijtc-603	102	68	of	of	ADP
ijtc-603	102	69	directors	director	NOUN
ijtc-603	102	70	meeting	meet	VERB
ijtc-603	102	71	fd	fd	INTJ
ijtc-603	102	72	:	:	PUNCT
ijtc-603	102	73	foreign	foreign	ADJ
ijtc-603	102	74	director	director	NOUN
ijtc-603	102	75	ac	ac	PROPN
ijtc-603	102	76	:	:	PUNCT
ijtc-603	102	77	audit	audit	PROPN
ijtc-603	102	78	committee	committee	NOUN
ijtc-603	102	79	cz	cz	NOUN
ijtc-603	102	80	:	:	PUNCT
ijtc-603	102	81	company	company	NOUN
ijtc-603	102	82	size	size	NOUN
ijtc-603	102	83	sr	sr	PROPN
ijtc-603	102	84	:	:	PUNCT
ijtc-603	102	85	slack	slack	VERB
ijtc-603	102	86	resources	resource	NOUN
ijtc-603	103	1	i	i	PRON
ijtc-603	103	2	m	m	VERB
ijtc-603	103	3	:	:	PUNCT
ijtc-603	103	4	independent	independent	ADJ
ijtc-603	103	5	manager	manager	NOUN
ijtc-603	103	6	pr	pr	X
ijtc-603	103	7	:	:	PUNCT
ijtc-603	104	1	profitability	profitability	NOUN
ijtc-603	104	2	srm	srm	PROPN
ijtc-603	104	3	:	:	PUNCT
ijtc-603	104	4	sosial	sosial	ADJ
ijtc-603	104	5	responsibility	responsibility	NOUN
ijtc-603	104	6	manager	manager	NOUN
ijtc-603	104	7	le	le	X
ijtc-603	104	8	:	:	PUNCT
ijtc-603	104	9	leverage	leverage	NOUN
ijtc-603	104	10	cim	cim	PROPN
ijtc-603	104	11	:	:	PUNCT
ijtc-603	104	12	the	the	DET
ijtc-603	104	13	community	community	NOUN
ijtc-603	104	14	influental	influental	ADJ
ijtc-603	104	15	member	member	NOUN
ijtc-603	104	16	lq	lq	NOUN
ijtc-603	104	17	:	:	PUNCT
ijtc-603	104	18	liquidity	liquidity	NOUN
ijtc-603	104	19	bs	bs	NOUN
ijtc-603	104	20	:	:	PUNCT
ijtc-603	104	21	board	board	NOUN
ijtc-603	104	22	size	size	NOUN
ijtc-603	104	23	cd	cd	PROPN
ijtc-603	104	24	:	:	PUNCT
ijtc-603	104	25	capability	capability	NOUN
ijtc-603	104	26	dimension	dimension	NOUN
ijtc-603	104	27	boi	boi	NOUN
ijtc-603	104	28	:	:	PUNCT
ijtc-603	104	29	board	board	NOUN
ijtc-603	104	30	of	of	ADP
ijtc-603	104	31	independence	independence	NOUN
ijtc-603	104	32	fp	fp	X
ijtc-603	104	33	:	:	PUNCT
ijtc-603	104	34	financial	financial	ADJ
ijtc-603	104	35	performance	performance	NOUN
ijtc-603	104	36	rd	rd	NOUN
ijtc-603	104	37	:	:	PUNCT
ijtc-603	104	38	role	role	VERB
ijtc-603	104	39	duality	duality	NOUN
ijtc-603	104	40	cr	cr	PROPN
ijtc-603	104	41	:	:	PUNCT
ijtc-603	104	42	company	company	NOUN
ijtc-603	104	43	risk	risk	NOUN
ijtc-603	104	44	psr	psr	PROPN
ijtc-603	104	45	:	:	PUNCT
ijtc-603	104	46	publishing	publish	VERB
ijtc-603	104	47	sustainability	sustainability	NOUN
ijtc-603	104	48	report	report	NOUN
ijtc-603	104	49	ta	ta	X
ijtc-603	104	50	:	:	PUNCT
ijtc-603	104	51	tax	tax	NOUN
ijtc-603	104	52	aggresiviness	aggresiviness	NOUN
ijtc-603	104	53	ge	ge	NOUN
ijtc-603	104	54	:	:	PUNCT
ijtc-603	104	55	gender	gender	PROPN
ijtc-603	104	56	mp	mp	PROPN
ijtc-603	104	57	:	:	PUNCT
ijtc-603	104	58	market	market	NOUN
ijtc-603	104	59	performance	performance	NOUN
ijtc-603	105	1	i	i	NOUN
ijtc-603	105	2	d	d	NOUN
ijtc-603	105	3	:	:	PUNCT
ijtc-603	105	4	investment	investment	NOUN
ijtc-603	105	5	decision	decision	NOUN
ijtc-603	106	1	cp	cp	INTJ
ijtc-603	106	2	:	:	PUNCT
ijtc-603	106	3	company	company	NOUN
ijtc-603	106	4	performance	performance	NOUN
ijtc-603	106	5	classification	classification	NOUN
ijtc-603	106	6	of	of	ADP
ijtc-603	106	7	articles	article	NOUN
ijtc-603	106	8	based	base	VERB
ijtc-603	106	9	on	on	ADP
ijtc-603	106	10	research	research	NOUN
ijtc-603	106	11	methods	method	NOUN
ijtc-603	106	12	this	this	DET
ijtc-603	106	13	section	section	NOUN
ijtc-603	106	14	discusses	discuss	VERB
ijtc-603	106	15	the	the	DET
ijtc-603	106	16	classification	classification	NOUN
ijtc-603	106	17	of	of	ADP
ijtc-603	106	18	articles	article	NOUN
ijtc-603	106	19	on	on	ADP
ijtc-603	106	20	sustainability	sustainability	NOUN
ijtc-603	106	21	reporting	reporting	NOUN
ijtc-603	106	22	by	by	ADP
ijtc-603	106	23	research	research	NOUN
ijtc-603	106	24	methods	method	NOUN
ijtc-603	106	25	.	.	PUNCT
ijtc-603	107	1	the	the	DET
ijtc-603	107	2	research	research	NOUN
ijtc-603	107	3	methods	method	NOUN
ijtc-603	107	4	commonly	commonly	ADV
ijtc-603	107	5	used	use	VERB
ijtc-603	107	6	are	be	AUX
ijtc-603	107	7	analytical	analytical	ADJ
ijtc-603	107	8	,	,	PUNCT
ijtc-603	107	9	literature	literature	NOUN
ijtc-603	107	10	reviews	review	NOUN
ijtc-603	107	11	and	and	CCONJ
ijtc-603	107	12	surveys	survey	NOUN
ijtc-603	107	13	.	.	PUNCT
ijtc-603	108	1	the	the	DET
ijtc-603	108	2	analytical	analytical	ADJ
ijtc-603	108	3	method	method	NOUN
ijtc-603	108	4	is	be	AUX
ijtc-603	108	5	the	the	DET
ijtc-603	108	6	method	method	NOUN
ijtc-603	108	7	used	use	VERB
ijtc-603	108	8	by	by	ADP
ijtc-603	108	9	researchers	researcher	NOUN
ijtc-603	108	10	in	in	ADP
ijtc-603	108	11	indonesia	indonesia	PROPN
ijtc-603	108	12	by	by	ADP
ijtc-603	108	13	applying	apply	VERB
ijtc-603	108	14	various	various	ADJ
ijtc-603	108	15	data	datum	NOUN
ijtc-603	108	16	analysis	analysis	NOUN
ijtc-603	108	17	techniques	technique	NOUN
ijtc-603	108	18	in	in	ADP
ijtc-603	108	19	the	the	DET
ijtc-603	108	20	form	form	NOUN
ijtc-603	108	21	of	of	ADP
ijtc-603	108	22	simple	simple	ADJ
ijtc-603	108	23	regression	regression	NOUN
ijtc-603	108	24	,	,	PUNCT
ijtc-603	108	25	multiple	multiple	ADJ
ijtc-603	108	26	regression	regression	NOUN
ijtc-603	108	27	,	,	PUNCT
ijtc-603	108	28	panel	panel	NOUN
ijtc-603	108	29	data	datum	NOUN
ijtc-603	108	30	regression	regression	NOUN
ijtc-603	108	31	and	and	CCONJ
ijtc-603	108	32	content	content	VERB
ijtc-603	108	33	analysis	analysis	NOUN
ijtc-603	108	34	with	with	ADP
ijtc-603	108	35	the	the	DET
ijtc-603	108	36	help	help	NOUN
ijtc-603	108	37	of	of	ADP
ijtc-603	108	38	tools	tool	NOUN
ijtc-603	108	39	such	such	ADJ
ijtc-603	108	40	as	as	ADP
ijtc-603	108	41	spss	spss	PROPN
ijtc-603	108	42	version	version	NOUN
ijtc-603	108	43	13	13	NUM
ijtc-603	108	44	,	,	PUNCT
ijtc-603	108	45	spss	spss	PROPN
ijtc-603	108	46	version	version	PROPN
ijtc-603	108	47	23	23	NUM
ijtc-603	108	48	,	,	PUNCT
ijtc-603	108	49	stata	stata	VERB
ijtc-603	108	50	16.0	16.0	NUM
ijtc-603	108	51	and	and	CCONJ
ijtc-603	108	52	eviews	eviews	AUX
ijtc-603	108	53	version	version	VERB
ijtc-603	108	54	10	10	NUM
ijtc-603	108	55	.	.	PUNCT
ijtc-603	109	1	the	the	DET
ijtc-603	109	2	literature	literature	PROPN
ijtc-603	109	3	review	review	NOUN
ijtc-603	109	4	method	method	NOUN
ijtc-603	109	5	is	be	AUX
ijtc-603	109	6	the	the	DET
ijtc-603	109	7	method	method	NOUN
ijtc-603	109	8	used	use	VERB
ijtc-603	109	9	by	by	ADP
ijtc-603	109	10	researchers	researcher	NOUN
ijtc-603	109	11	to	to	PART
ijtc-603	109	12	conduct	conduct	VERB
ijtc-603	109	13	a	a	DET
ijtc-603	109	14	systematic	systematic	ADJ
ijtc-603	109	15	literature	literature	NOUN
ijtc-603	109	16	review	review	NOUN
ijtc-603	109	17	that	that	PRON
ijtc-603	109	18	leads	lead	VERB
ijtc-603	109	19	to	to	ADP
ijtc-603	109	20	the	the	DET
ijtc-603	109	21	conceptualization	conceptualization	NOUN
ijtc-603	109	22	of	of	ADP
ijtc-603	109	23	sustainability	sustainability	NOUN
ijtc-603	109	24	reporting	reporting	NOUN
ijtc-603	109	25	.	.	PUNCT
ijtc-603	110	1	the	the	DET
ijtc-603	110	2	survey	survey	NOUN
ijtc-603	110	3	method	method	NOUN
ijtc-603	110	4	is	be	AUX
ijtc-603	110	5	a	a	DET
ijtc-603	110	6	method	method	NOUN
ijtc-603	110	7	used	use	VERB
ijtc-603	110	8	by	by	ADP
ijtc-603	110	9	distributing	distribute	VERB
ijtc-603	110	10	questionnaires	questionnaire	NOUN
ijtc-603	110	11	to	to	ADP
ijtc-603	110	12	foreign	foreign	ADJ
ijtc-603	110	13	students	student	NOUN
ijtc-603	110	14	who	who	PRON
ijtc-603	110	15	take	take	VERB
ijtc-603	110	16	environmental	environmental	ADJ
ijtc-603	110	17	and	and	CCONJ
ijtc-603	110	18	social	social	ADJ
ijtc-603	110	19	accounting	accounting	NOUN
ijtc-603	110	20	courses	course	NOUN
ijtc-603	110	21	to	to	PART
ijtc-603	110	22	determine	determine	VERB
ijtc-603	110	23	the	the	DET
ijtc-603	110	24	extent	extent	NOUN
ijtc-603	110	25	of	of	ADP
ijtc-603	110	26	student	student	NOUN
ijtc-603	110	27	's	's	PART
ijtc-603	110	28	knowledge	knowledge	NOUN
ijtc-603	110	29	of	of	ADP
ijtc-603	110	30	the	the	DET
ijtc-603	110	31	implementation	implementation	NOUN
ijtc-603	110	32	of	of	ADP
ijtc-603	110	33	sustainability	sustainability	NOUN
ijtc-603	110	34	reporting	reporting	NOUN
ijtc-603	110	35	.	.	PUNCT
ijtc-603	111	1	based	base	VERB
ijtc-603	111	2	on	on	ADP
ijtc-603	111	3	table	table	NOUN
ijtc-603	111	4	6	6	NUM
ijtc-603	111	5	,	,	PUNCT
ijtc-603	111	6	the	the	DET
ijtc-603	111	7	most	most	ADV
ijtc-603	111	8	dominant	dominant	ADJ
ijtc-603	111	9	research	research	NOUN
ijtc-603	111	10	method	method	NOUN
ijtc-603	111	11	is	be	AUX
ijtc-603	111	12	the	the	DET
ijtc-603	111	13	analytical	analytical	ADJ
ijtc-603	111	14	method	method	NOUN
ijtc-603	111	15	by	by	ADP
ijtc-603	111	16	92	92	NUM
ijtc-603	111	17	%	%	NOUN
ijtc-603	111	18	or	or	CCONJ
ijtc-603	111	19	46	46	NUM
ijtc-603	111	20	articles	article	NOUN
ijtc-603	111	21	,	,	PUNCT
ijtc-603	111	22	followed	follow	VERB
ijtc-603	111	23	by	by	ADP
ijtc-603	111	24	the	the	DET
ijtc-603	111	25	literature	literature	NOUN
ijtc-603	111	26	review	review	NOUN
ijtc-603	111	27	method	method	NOUN
ijtc-603	111	28	4	4	NUM
ijtc-603	111	29	%	%	NOUN
ijtc-603	111	30	or	or	CCONJ
ijtc-603	111	31	2	2	NUM
ijtc-603	111	32	articles	article	NOUN
ijtc-603	111	33	and	and	CCONJ
ijtc-603	111	34	the	the	DET
ijtc-603	111	35	remaining	remain	VERB
ijtc-603	111	36	survey	survey	NOUN
ijtc-603	111	37	methods	method	NOUN
ijtc-603	111	38	around	around	ADP
ijtc-603	111	39	4	4	NUM
ijtc-603	111	40	%	%	NOUN
ijtc-603	111	41	or	or	CCONJ
ijtc-603	111	42	2	2	NUM
ijtc-603	111	43	articles	article	NOUN
ijtc-603	111	44	.	.	PUNCT
ijtc-603	112	1	when	when	SCONJ
ijtc-603	112	2	viewed	view	VERB
ijtc-603	112	3	in	in	ADP
ijtc-603	112	4	period	period	NOUN
ijtc-603	112	5	1	1	NUM
ijtc-603	112	6	(	(	PUNCT
ijtc-603	112	7	2009	2009	NUM
ijtc-603	112	8	to	to	ADP
ijtc-603	112	9	2015	2015	NUM
ijtc-603	112	10	)	)	PUNCT
ijtc-603	112	11	,	,	PUNCT
ijtc-603	112	12	it	it	PRON
ijtc-603	112	13	still	still	ADV
ijtc-603	112	14	dominated	dominate	VERB
ijtc-603	112	15	by	by	ADP
ijtc-603	112	16	analytical	analytical	ADJ
ijtc-603	112	17	methods	method	NOUN
ijtc-603	112	18	by	by	ADP
ijtc-603	112	19	around	around	ADP
ijtc-603	112	20	86	86	NUM
ijtc-603	112	21	%	%	NOUN
ijtc-603	112	22	12	12	NUM
ijtc-603	112	23	articles	article	NOUN
ijtc-603	112	24	)	)	PUNCT
ijtc-603	112	25	and	and	CCONJ
ijtc-603	112	26	the	the	DET
ijtc-603	112	27	remaining	remain	VERB
ijtc-603	112	28	survey	survey	NOUN
ijtc-603	112	29	methods	method	NOUN
ijtc-603	112	30	by	by	ADP
ijtc-603	112	31	around	around	ADP
ijtc-603	112	32	14	14	NUM
ijtc-603	112	33	%	%	NOUN
ijtc-603	112	34	(	(	PUNCT
ijtc-603	112	35	2	2	NUM
ijtc-603	112	36	articles	article	NOUN
ijtc-603	112	37	)	)	PUNCT
ijtc-603	112	38	.	.	PUNCT
ijtc-603	113	1	meanwhile	meanwhile	ADV
ijtc-603	113	2	,	,	PUNCT
ijtc-603	113	3	in	in	ADP
ijtc-603	113	4	period	period	NOUN
ijtc-603	113	5	2	2	NUM
ijtc-603	113	6	(	(	PUNCT
ijtc-603	113	7	2016	2016	NUM
ijtc-603	113	8	to	to	ADP
ijtc-603	113	9	2022	2022	NUM
ijtc-603	113	10	)	)	PUNCT
ijtc-603	113	11	,	,	PUNCT
ijtc-603	113	12	the	the	DET
ijtc-603	113	13	analytical	analytical	ADJ
ijtc-603	113	14	method	method	NOUN
ijtc-603	113	15	was	be	AUX
ijtc-603	113	16	still	still	ADV
ijtc-603	113	17	dominated	dominate	VERB
ijtc-603	113	18	by	by	ADP
ijtc-603	113	19	94	94	NUM
ijtc-603	113	20	%	%	NOUN
ijtc-603	113	21	(	(	PUNCT
ijtc-603	113	22	34	34	NUM
ijtc-603	113	23	articles	article	NOUN
ijtc-603	113	24	)	)	PUNCT
ijtc-603	113	25	,	,	PUNCT
ijtc-603	113	26	and	and	CCONJ
ijtc-603	113	27	the	the	DET
ijtc-603	113	28	remaining	remain	VERB
ijtc-603	113	29	literature	literature	NOUN
ijtc-603	113	30	review	review	NOUN
ijtc-603	113	31	method	method	NOUN
ijtc-603	113	32	was	be	AUX
ijtc-603	113	33	around	around	ADV
ijtc-603	113	34	6	6	NUM
ijtc-603	113	35	%	%	NOUN
ijtc-603	113	36	(	(	PUNCT
ijtc-603	113	37	2	2	NUM
ijtc-603	113	38	articles	article	NOUN
ijtc-603	113	39	)	)	PUNCT
ijtc-603	113	40	.	.	PUNCT
ijtc-603	114	1	therefore	therefore	ADV
ijtc-603	114	2	,	,	PUNCT
ijtc-603	114	3	it	it	PRON
ijtc-603	114	4	proves	prove	VERB
ijtc-603	114	5	that	that	SCONJ
ijtc-603	114	6	the	the	DET
ijtc-603	114	7	analytical	analytical	ADJ
ijtc-603	114	8	method	method	NOUN
ijtc-603	114	9	is	be	AUX
ijtc-603	114	10	the	the	DET
ijtc-603	114	11	fourteen	fourteen	NUM
ijtc-603	114	12	years	year	NOUN
ijtc-603	114	13	of	of	ADP
ijtc-603	114	14	sustainability	sustainability	NOUN
ijtc-603	114	15	reporting	report	VERB
ijtc-603	114	16	research	research	NOUN
ijtc-603	114	17	in	in	ADP
ijtc-603	114	18	accounting	accounting	NOUN
ijtc-603	114	19	:	:	PUNCT
ijtc-603	114	20	bibliographic	bibliographic	ADJ
ijtc-603	114	21	studies	study	NOUN
ijtc-603	114	22	sururi	sururi	PROPN
ijtc-603	114	23	,	,	PUNCT
ijtc-603	114	24	aryani	aryani	NOUN
ijtc-603	114	25	and	and	CCONJ
ijtc-603	114	26	gantyowati	gantyowati	NUM
ijtc-603	114	27	64|	64|	NUM
ijtc-603	114	28	ilomata	ilomata	NOUN
ijtc-603	114	29	international	international	ADJ
ijtc-603	114	30	journal	journal	NOUN
ijtc-603	114	31	of	of	ADP
ijtc-603	114	32	tax	tax	PROPN
ijtc-603	114	33	&	&	CCONJ
ijtc-603	114	34	accounting	accounting	PROPN
ijtc-603	114	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-603	114	36	most	most	ADV
ijtc-603	114	37	dominant	dominant	ADJ
ijtc-603	114	38	method	method	NOUN
ijtc-603	114	39	used	use	VERB
ijtc-603	114	40	from	from	ADP
ijtc-603	114	41	2009	2009	NUM
ijtc-603	114	42	to	to	ADP
ijtc-603	114	43	2022	2022	NUM
ijtc-603	114	44	because	because	SCONJ
ijtc-603	114	45	it	it	PRON
ijtc-603	114	46	can	can	AUX
ijtc-603	114	47	test	test	VERB
ijtc-603	114	48	more	more	ADV
ijtc-603	114	49	accurate	accurate	ADJ
ijtc-603	114	50	and	and	CCONJ
ijtc-603	114	51	objective	objective	ADJ
ijtc-603	114	52	data	datum	NOUN
ijtc-603	114	53	than	than	ADP
ijtc-603	114	54	other	other	ADJ
ijtc-603	114	55	research	research	NOUN
ijtc-603	114	56	methods	method	NOUN
ijtc-603	114	57	.	.	PUNCT
ijtc-603	115	1	table	table	NOUN
ijtc-603	115	2	6	6	NUM
ijtc-603	115	3	.	.	PUNCT
ijtc-603	116	1	articles	article	NOUN
ijtc-603	116	2	classification	classification	NOUN
ijtc-603	116	3	based	base	VERB
ijtc-603	116	4	on	on	ADP
ijtc-603	116	5	research	research	NOUN
ijtc-603	116	6	methods	method	NOUN
ijtc-603	116	7	research	research	NOUN
ijtc-603	116	8	methods	method	NOUN
ijtc-603	116	9	2009	2009	NUM
ijtc-603	116	10	2022	2022	NUM
ijtc-603	116	11	2009	2009	NUM
ijtc-603	116	12	2015	2015	NUM
ijtc-603	116	13	2016	2016	NUM
ijtc-603	116	14	2022	2022	NUM
ijtc-603	116	15	sum	sum	NOUN
ijtc-603	116	16	%	%	NOUN
ijtc-603	116	17	sum	sum	NOUN
ijtc-603	116	18	%	%	NOUN
ijtc-603	116	19	sum	sum	NOUN
ijtc-603	116	20	%	%	NOUN
ijtc-603	116	21	analytical	analytical	ADJ
ijtc-603	116	22	46	46	NUM
ijtc-603	116	23	92	92	NUM
ijtc-603	116	24	%	%	NOUN
ijtc-603	116	25	12	12	NUM
ijtc-603	116	26	86	86	NUM
ijtc-603	116	27	%	%	NOUN
ijtc-603	116	28	34	34	NUM
ijtc-603	116	29	94	94	NUM
ijtc-603	116	30	%	%	NOUN
ijtc-603	116	31	review	review	NOUN
ijtc-603	116	32	2	2	NUM
ijtc-603	116	33	4	4	NUM
ijtc-603	116	34	%	%	NOUN
ijtc-603	116	35	0	0	NUM
ijtc-603	116	36	%	%	NOUN
ijtc-603	116	37	2	2	NUM
ijtc-603	116	38	6	6	NUM
ijtc-603	116	39	%	%	NOUN
ijtc-603	116	40	survey	survey	NOUN
ijtc-603	116	41	2	2	NUM
ijtc-603	116	42	4	4	NUM
ijtc-603	116	43	%	%	NOUN
ijtc-603	116	44	2	2	NUM
ijtc-603	116	45	14	14	NUM
ijtc-603	116	46	%	%	NOUN
ijtc-603	116	47	0	0	NUM
ijtc-603	116	48	%	%	NOUN
ijtc-603	116	49	total	total	NOUN
ijtc-603	116	50	50	50	NUM
ijtc-603	116	51	100	100	NUM
ijtc-603	116	52	%	%	NOUN
ijtc-603	116	53	14	14	NUM
ijtc-603	116	54	100	100	NUM
ijtc-603	116	55	%	%	NOUN
ijtc-603	116	56	36	36	NUM
ijtc-603	116	57	100	100	NUM
ijtc-603	116	58	%	%	NOUN
ijtc-603	116	59	comparison	comparison	NOUN
ijtc-603	116	60	of	of	ADP
ijtc-603	116	61	research	research	NOUN
ijtc-603	116	62	articles	article	NOUN
ijtc-603	116	63	based	base	VERB
ijtc-603	116	64	on	on	ADP
ijtc-603	116	65	research	research	NOUN
ijtc-603	116	66	topics	topic	NOUN
ijtc-603	116	67	and	and	CCONJ
ijtc-603	116	68	methods	method	NOUN
ijtc-603	116	69	table	table	NOUN
ijtc-603	116	70	7	7	NUM
ijtc-603	116	71	shows	show	VERB
ijtc-603	116	72	the	the	DET
ijtc-603	116	73	characteristics	characteristic	NOUN
ijtc-603	116	74	of	of	ADP
ijtc-603	116	75	articles	article	NOUN
ijtc-603	116	76	based	base	VERB
ijtc-603	116	77	on	on	ADP
ijtc-603	116	78	cross	cros	NOUN
ijtc-603	116	79	-	-	NOUN
ijtc-603	116	80	tabulations	tabulation	NOUN
ijtc-603	116	81	between	between	ADP
ijtc-603	116	82	topics	topic	NOUN
ijtc-603	116	83	and	and	CCONJ
ijtc-603	116	84	research	research	NOUN
ijtc-603	116	85	methods	method	NOUN
ijtc-603	116	86	as	as	SCONJ
ijtc-603	116	87	follows	follow	VERB
ijtc-603	116	88	.	.	PUNCT
ijtc-603	117	1	table	table	NOUN
ijtc-603	117	2	7	7	NUM
ijtc-603	117	3	.	.	PUNCT
ijtc-603	118	1	classification	classification	NOUN
ijtc-603	118	2	of	of	ADP
ijtc-603	118	3	articles	article	NOUN
ijtc-603	118	4	based	base	VERB
ijtc-603	118	5	on	on	ADP
ijtc-603	118	6	comparison	comparison	NOUN
ijtc-603	118	7	of	of	ADP
ijtc-603	118	8	topics	topic	NOUN
ijtc-603	118	9	and	and	CCONJ
ijtc-603	118	10	research	research	NOUN
ijtc-603	118	11	methods	method	NOUN
ijtc-603	118	12	research	research	NOUN
ijtc-603	118	13	methods	method	NOUN
ijtc-603	118	14	topik	topik	PROPN
ijtc-603	118	15	penelitian	penelitian	PROPN
ijtc-603	118	16	anteceden	anteceden	PROPN
ijtc-603	118	17	t	t	PROPN
ijtc-603	118	18	consequenc	consequenc	NOUN
ijtc-603	118	19	e	e	NOUN
ijtc-603	118	20	antecedents	antecedent	NOUN
ijtc-603	118	21	and	and	CCONJ
ijtc-603	118	22	consequences	consequence	VERB
ijtc-603	118	23	other	other	ADJ
ijtc-603	118	24	s	s	PART
ijtc-603	118	25	analytical	analytical	ADJ
ijtc-603	118	26	16	16	NUM
ijtc-603	118	27	10	10	NUM
ijtc-603	118	28	1	1	NUM
ijtc-603	118	29	19	19	NUM
ijtc-603	118	30	review	review	NOUN
ijtc-603	118	31	2	2	NUM
ijtc-603	118	32	survey	survey	NOUN
ijtc-603	118	33	2	2	NUM
ijtc-603	118	34	based	base	VERB
ijtc-603	118	35	on	on	ADP
ijtc-603	118	36	table	table	NOUN
ijtc-603	118	37	7	7	NUM
ijtc-603	118	38	,	,	PUNCT
ijtc-603	118	39	we	we	PRON
ijtc-603	118	40	can	can	AUX
ijtc-603	118	41	see	see	VERB
ijtc-603	118	42	that	that	SCONJ
ijtc-603	118	43	the	the	DET
ijtc-603	118	44	analytical	analytical	ADJ
ijtc-603	118	45	research	research	NOUN
ijtc-603	118	46	method	method	NOUN
ijtc-603	118	47	is	be	AUX
ijtc-603	118	48	used	use	VERB
ijtc-603	118	49	widely	widely	ADV
ijtc-603	118	50	to	to	PART
ijtc-603	118	51	examine	examine	VERB
ijtc-603	118	52	four	four	NUM
ijtc-603	118	53	research	research	NOUN
ijtc-603	118	54	topics	topic	NOUN
ijtc-603	118	55	.	.	PUNCT
ijtc-603	119	1	first	first	ADV
ijtc-603	119	2	,	,	PUNCT
ijtc-603	119	3	the	the	DET
ijtc-603	119	4	topic	topic	NOUN
ijtc-603	119	5	of	of	ADP
ijtc-603	119	6	antecedent	antecedent	NOUN
ijtc-603	119	7	research	research	NOUN
ijtc-603	119	8	,	,	PUNCT
ijtc-603	119	9	which	which	PRON
ijtc-603	119	10	discuss	discuss	VERB
ijtc-603	119	11	the	the	DET
ijtc-603	119	12	factors	factor	NOUN
ijtc-603	119	13	that	that	PRON
ijtc-603	119	14	motivate	motivate	VERB
ijtc-603	119	15	the	the	DET
ijtc-603	119	16	publication	publication	NOUN
ijtc-603	119	17	of	of	ADP
ijtc-603	119	18	sustainability	sustainability	NOUN
ijtc-603	119	19	reporting	report	VERB
ijtc-603	119	20	as	as	ADV
ijtc-603	119	21	many	many	ADJ
ijtc-603	119	22	as	as	ADP
ijtc-603	119	23	16	16	NUM
ijtc-603	119	24	articles	article	NOUN
ijtc-603	119	25	.	.	PUNCT
ijtc-603	120	1	second	second	ADJ
ijtc-603	120	2	,	,	PUNCT
ijtc-603	120	3	the	the	DET
ijtc-603	120	4	topic	topic	NOUN
ijtc-603	120	5	of	of	ADP
ijtc-603	120	6	consequential	consequential	ADJ
ijtc-603	120	7	research	research	NOUN
ijtc-603	120	8	that	that	PRON
ijtc-603	120	9	discusses	discuss	VERB
ijtc-603	120	10	the	the	DET
ijtc-603	120	11	effect	effect	NOUN
ijtc-603	120	12	of	of	ADP
ijtc-603	120	13	sustainability	sustainability	NOUN
ijtc-603	120	14	reporting	reporting	NOUN
ijtc-603	120	15	on	on	ADP
ijtc-603	120	16	other	other	ADJ
ijtc-603	120	17	variables	variable	NOUN
ijtc-603	120	18	gets	get	VERB
ijtc-603	120	19	10	10	NUM
ijtc-603	120	20	articles	article	NOUN
ijtc-603	120	21	.	.	PUNCT
ijtc-603	121	1	third	third	ADJ
ijtc-603	121	2	,	,	PUNCT
ijtc-603	121	3	the	the	DET
ijtc-603	121	4	topic	topic	NOUN
ijtc-603	121	5	about	about	ADP
ijtc-603	121	6	the	the	DET
ijtc-603	121	7	combination	combination	NOUN
ijtc-603	121	8	of	of	ADP
ijtc-603	121	9	antecedents	antecedent	NOUN
ijtc-603	121	10	and	and	CCONJ
ijtc-603	121	11	consequences	consequence	NOUN
ijtc-603	121	12	gets	get	VERB
ijtc-603	121	13	1	1	NUM
ijtc-603	121	14	article	article	NOUN
ijtc-603	121	15	.	.	PUNCT
ijtc-603	122	1	fourth	fourth	ADJ
ijtc-603	122	2	,	,	PUNCT
ijtc-603	122	3	other	other	ADJ
ijtc-603	122	4	topics	topic	NOUN
ijtc-603	122	5	that	that	PRON
ijtc-603	122	6	discuss	discuss	VERB
ijtc-603	122	7	matters	matter	NOUN
ijtc-603	122	8	other	other	ADJ
ijtc-603	122	9	than	than	ADP
ijtc-603	122	10	antecedents	antecedent	NOUN
ijtc-603	122	11	and	and	CCONJ
ijtc-603	122	12	consequence	consequence	NOUN
ijtc-603	122	13	as	as	ADV
ijtc-603	122	14	many	many	ADJ
ijtc-603	122	15	as	as	ADP
ijtc-603	122	16	19	19	NUM
ijtc-603	122	17	articles	article	NOUN
ijtc-603	122	18	.	.	PUNCT
ijtc-603	123	1	table	table	NOUN
ijtc-603	123	2	7	7	NUM
ijtc-603	123	3	also	also	ADV
ijtc-603	123	4	reveals	reveal	VERB
ijtc-603	123	5	that	that	SCONJ
ijtc-603	123	6	the	the	DET
ijtc-603	123	7	review	review	NOUN
ijtc-603	123	8	research	research	NOUN
ijtc-603	123	9	method	method	NOUN
ijtc-603	123	10	is	be	AUX
ijtc-603	123	11	used	use	VERB
ijtc-603	123	12	only	only	ADV
ijtc-603	123	13	to	to	PART
ijtc-603	123	14	examine	examine	VERB
ijtc-603	123	15	other	other	ADJ
ijtc-603	123	16	research	research	NOUN
ijtc-603	123	17	topics	topic	NOUN
ijtc-603	123	18	like	like	ADP
ijtc-603	123	19	a	a	DET
ijtc-603	123	20	comparison	comparison	NOUN
ijtc-603	123	21	topics	topic	NOUN
ijtc-603	123	22	which	which	PRON
ijtc-603	123	23	get	get	VERB
ijtc-603	123	24	two	two	NUM
ijtc-603	123	25	articles	article	NOUN
ijtc-603	123	26	.	.	PUNCT
ijtc-603	124	1	one	one	NUM
ijtc-603	124	2	example	example	NOUN
ijtc-603	124	3	of	of	ADP
ijtc-603	124	4	a	a	DET
ijtc-603	124	5	comparative	comparative	ADJ
ijtc-603	124	6	topic	topic	NOUN
ijtc-603	124	7	is	be	AUX
ijtc-603	124	8	a	a	DET
ijtc-603	124	9	research	research	NOUN
ijtc-603	124	10	topic	topic	NOUN
ijtc-603	124	11	that	that	PRON
ijtc-603	124	12	compare	compare	VERB
ijtc-603	124	13	voluntary	voluntary	ADJ
ijtc-603	124	14	reporting	reporting	NOUN
ijtc-603	124	15	with	with	ADP
ijtc-603	124	16	sustainability	sustainability	NOUN
ijtc-603	124	17	reporting	reporting	NOUN
ijtc-603	124	18	.	.	PUNCT
ijtc-603	125	1	furthermore	furthermore	ADV
ijtc-603	125	2	,	,	PUNCT
ijtc-603	125	3	the	the	DET
ijtc-603	125	4	survey	survey	NOUN
ijtc-603	125	5	research	research	NOUN
ijtc-603	125	6	method	method	NOUN
ijtc-603	125	7	is	be	AUX
ijtc-603	125	8	used	use	VERB
ijtc-603	125	9	only	only	ADV
ijtc-603	125	10	to	to	PART
ijtc-603	125	11	examine	examine	VERB
ijtc-603	125	12	other	other	ADJ
ijtc-603	125	13	research	research	NOUN
ijtc-603	125	14	topics	topic	NOUN
ijtc-603	125	15	as	as	ADV
ijtc-603	125	16	many	many	ADJ
ijtc-603	125	17	as	as	ADP
ijtc-603	125	18	two	two	NUM
ijtc-603	125	19	articles	article	NOUN
ijtc-603	125	20	such	such	ADJ
ijtc-603	125	21	as	as	ADP
ijtc-603	125	22	the	the	DET
ijtc-603	125	23	topic	topic	NOUN
ijtc-603	125	24	of	of	ADP
ijtc-603	125	25	application	application	NOUN
ijtc-603	125	26	.	.	PUNCT
ijtc-603	126	1	the	the	DET
ijtc-603	126	2	application	application	NOUN
ijtc-603	126	3	topic	topic	NOUN
ijtc-603	126	4	means	mean	VERB
ijtc-603	126	5	a	a	DET
ijtc-603	126	6	topic	topic	NOUN
ijtc-603	126	7	that	that	PRON
ijtc-603	126	8	discusses	discuss	VERB
ijtc-603	126	9	how	how	SCONJ
ijtc-603	126	10	to	to	PART
ijtc-603	126	11	implement	implement	VERB
ijtc-603	126	12	sustainability	sustainability	NOUN
ijtc-603	126	13	reporting	reporting	NOUN
ijtc-603	126	14	at	at	ADP
ijtc-603	126	15	pt	pt	PROPN
ijtc-603	126	16	pembangkit	pembangkit	PROPN
ijtc-603	126	17	jawa	jawa	PROPN
ijtc-603	126	18	bali	bali	PROPN
ijtc-603	126	19	.	.	PUNCT
ijtc-603	127	1	therefore	therefore	ADV
ijtc-603	127	2	,	,	PUNCT
ijtc-603	127	3	the	the	DET
ijtc-603	127	4	characteristics	characteristic	NOUN
ijtc-603	127	5	of	of	ADP
ijtc-603	127	6	cross	cross	NOUN
ijtc-603	127	7	-	-	NOUN
ijtc-603	127	8	tabulation	tabulation	NOUN
ijtc-603	127	9	indicate	indicate	VERB
ijtc-603	127	10	there	there	PRON
ijtc-603	127	11	are	be	VERB
ijtc-603	127	12	no	no	DET
ijtc-603	127	13	studies	study	NOUN
ijtc-603	127	14	use	use	VERB
ijtc-603	127	15	literature	literature	NOUN
ijtc-603	127	16	review	review	NOUN
ijtc-603	127	17	and	and	CCONJ
ijtc-603	127	18	survey	survey	VERB
ijtc-603	127	19	methods	method	NOUN
ijtc-603	127	20	to	to	PART
ijtc-603	127	21	examine	examine	VERB
ijtc-603	127	22	the	the	DET
ijtc-603	127	23	antecedent	antecedent	NOUN
ijtc-603	127	24	topics	topic	NOUN
ijtc-603	127	25	and	and	CCONJ
ijtc-603	127	26	consequences	consequence	NOUN
ijtc-603	127	27	related	relate	VERB
ijtc-603	127	28	to	to	ADP
ijtc-603	127	29	sustainability	sustainability	NOUN
ijtc-603	127	30	reporting	reporting	NOUN
ijtc-603	127	31	.	.	PUNCT
ijtc-603	128	1	fourteen	fourteen	NUM
ijtc-603	128	2	years	year	NOUN
ijtc-603	128	3	of	of	ADP
ijtc-603	128	4	sustainability	sustainability	NOUN
ijtc-603	128	5	reporting	report	VERB
ijtc-603	128	6	research	research	NOUN
ijtc-603	128	7	in	in	ADP
ijtc-603	128	8	accounting	accounting	NOUN
ijtc-603	128	9	:	:	PUNCT
ijtc-603	128	10	bibliographic	bibliographic	ADJ
ijtc-603	128	11	studies	study	NOUN
ijtc-603	128	12	sururi	sururi	PROPN
ijtc-603	128	13	,	,	PUNCT
ijtc-603	128	14	aryani	aryani	NOUN
ijtc-603	128	15	and	and	CCONJ
ijtc-603	128	16	gantyowati	gantyowati	NUM
ijtc-603	128	17	65|	65|	NUM
ijtc-603	128	18	ilomata	ilomata	NOUN
ijtc-603	128	19	international	international	ADJ
ijtc-603	128	20	journal	journal	NOUN
ijtc-603	128	21	of	of	ADP
ijtc-603	128	22	tax	tax	PROPN
ijtc-603	128	23	&	&	CCONJ
ijtc-603	128	24	accounting	accounting	NOUN
ijtc-603	128	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	128	26	2	2	NUM
ijtc-603	128	27	.	.	PUNCT
ijtc-603	128	28	community	community	NOUN
ijtc-603	128	29	analysis	analysis	NOUN
ijtc-603	128	30	a.	a.	NOUN
ijtc-603	128	31	citation	citation	NOUN
ijtc-603	128	32	analysis	analysis	NOUN
ijtc-603	128	33	citation	citation	NOUN
ijtc-603	128	34	analysis	analysis	NOUN
ijtc-603	128	35	used	use	VERB
ijtc-603	128	36	to	to	PART
ijtc-603	128	37	determine	determine	VERB
ijtc-603	128	38	the	the	DET
ijtc-603	128	39	frequency	frequency	NOUN
ijtc-603	128	40	of	of	ADP
ijtc-603	128	41	articles	article	NOUN
ijtc-603	128	42	cited	cite	VERB
ijtc-603	128	43	by	by	ADP
ijtc-603	128	44	other	other	ADJ
ijtc-603	128	45	studies	study	NOUN
ijtc-603	128	46	.	.	PUNCT
ijtc-603	129	1	the	the	PRON
ijtc-603	129	2	higher	high	ADJ
ijtc-603	129	3	the	the	DET
ijtc-603	129	4	frequency	frequency	NOUN
ijtc-603	129	5	of	of	ADP
ijtc-603	129	6	the	the	DET
ijtc-603	129	7	cited	cite	VERB
ijtc-603	129	8	article	article	NOUN
ijtc-603	129	9	,	,	PUNCT
ijtc-603	129	10	the	the	PRON
ijtc-603	129	11	greater	great	ADJ
ijtc-603	129	12	the	the	DET
ijtc-603	129	13	benefits	benefit	NOUN
ijtc-603	129	14	of	of	ADP
ijtc-603	129	15	the	the	DET
ijtc-603	129	16	article	article	NOUN
ijtc-603	129	17	because	because	SCONJ
ijtc-603	129	18	it	it	PRON
ijtc-603	129	19	used	use	VERB
ijtc-603	129	20	to	to	PART
ijtc-603	129	21	enrich	enrich	VERB
ijtc-603	129	22	other	other	ADJ
ijtc-603	129	23	research	research	NOUN
ijtc-603	129	24	reference	reference	NOUN
ijtc-603	129	25	sources	source	NOUN
ijtc-603	129	26	(	(	PUNCT
ijtc-603	129	27	herawati	herawati	PROPN
ijtc-603	129	28	&	&	CCONJ
ijtc-603	129	29	bandi	bandi	PROPN
ijtc-603	129	30	,	,	PUNCT
ijtc-603	129	31	2017	2017	NUM
ijtc-603	129	32	)	)	PUNCT
ijtc-603	129	33	.	.	PUNCT
ijtc-603	130	1	the	the	DET
ijtc-603	130	2	article	article	NOUN
ijtc-603	130	3	by	by	ADP
ijtc-603	130	4	(	(	PUNCT
ijtc-603	130	5	tarigan	tarigan	PROPN
ijtc-603	130	6	&	&	CCONJ
ijtc-603	130	7	semuel	semuel	PROPN
ijtc-603	130	8	,	,	PUNCT
ijtc-603	130	9	2015	2015	NUM
ijtc-603	130	10	)	)	PUNCT
ijtc-603	130	11	has	have	VERB
ijtc-603	130	12	the	the	DET
ijtc-603	130	13	most	most	ADJ
ijtc-603	130	14	citations	citation	NOUN
ijtc-603	130	15	which	which	PRON
ijtc-603	130	16	have	have	AUX
ijtc-603	130	17	been	be	AUX
ijtc-603	130	18	cited	cite	VERB
ijtc-603	130	19	by	by	ADP
ijtc-603	130	20	149	149	NUM
ijtc-603	130	21	other	other	ADJ
ijtc-603	130	22	articles	article	NOUN
ijtc-603	130	23	.	.	PUNCT
ijtc-603	131	1	the	the	DET
ijtc-603	131	2	factors	factor	NOUN
ijtc-603	131	3	that	that	PRON
ijtc-603	131	4	influence	influence	VERB
ijtc-603	131	5	the	the	DET
ijtc-603	131	6	citations	citation	NOUN
ijtc-603	131	7	number	number	NOUN
ijtc-603	131	8	in	in	ADP
ijtc-603	131	9	the	the	DET
ijtc-603	131	10	article	article	NOUN
ijtc-603	131	11	include	include	VERB
ijtc-603	131	12	a	a	DET
ijtc-603	131	13	long	long	ADJ
ijtc-603	131	14	publishing	publishing	NOUN
ijtc-603	131	15	period	period	NOUN
ijtc-603	131	16	and	and	CCONJ
ijtc-603	131	17	the	the	DET
ijtc-603	131	18	use	use	NOUN
ijtc-603	131	19	of	of	ADP
ijtc-603	131	20	an	an	DET
ijtc-603	131	21	interesting	interesting	ADJ
ijtc-603	131	22	variable	variable	NOUN
ijtc-603	131	23	to	to	PART
ijtc-603	131	24	study	study	VERB
ijtc-603	131	25	,	,	PUNCT
ijtc-603	131	26	namely	namely	ADV
ijtc-603	131	27	the	the	DET
ijtc-603	131	28	financial	financial	ADJ
ijtc-603	131	29	performance	performance	NOUN
ijtc-603	131	30	variable	variable	NOUN
ijtc-603	131	31	.	.	PUNCT
ijtc-603	132	1	on	on	ADP
ijtc-603	132	2	the	the	DET
ijtc-603	132	3	other	other	ADJ
ijtc-603	132	4	hand	hand	NOUN
ijtc-603	132	5	,	,	PUNCT
ijtc-603	132	6	there	there	PRON
ijtc-603	132	7	are	be	VERB
ijtc-603	132	8	still	still	ADV
ijtc-603	132	9	articles	article	NOUN
ijtc-603	132	10	that	that	PRON
ijtc-603	132	11	do	do	AUX
ijtc-603	132	12	not	not	PART
ijtc-603	132	13	have	have	VERB
ijtc-603	132	14	citations	citation	NOUN
ijtc-603	132	15	,	,	PUNCT
ijtc-603	132	16	such	such	ADJ
ijtc-603	132	17	as	as	ADP
ijtc-603	132	18	by	by	ADP
ijtc-603	132	19	(	(	PUNCT
ijtc-603	132	20	ardiana	ardiana	PROPN
ijtc-603	132	21	,	,	PUNCT
ijtc-603	132	22	2022	2022	NUM
ijtc-603	132	23	;	;	PUNCT
ijtc-603	132	24	breliastiti	breliastiti	PROPN
ijtc-603	132	25	,	,	PUNCT
ijtc-603	132	26	2020	2020	NUM
ijtc-603	132	27	;	;	PUNCT
ijtc-603	132	28	elafify	elafify	VERB
ijtc-603	132	29	,	,	PUNCT
ijtc-603	132	30	2021	2021	NUM
ijtc-603	132	31	;	;	PUNCT
ijtc-603	132	32	juwita	juwita	PROPN
ijtc-603	132	33	&	&	CCONJ
ijtc-603	132	34	honggowati	honggowati	NOUN
ijtc-603	132	35	,	,	PUNCT
ijtc-603	132	36	2021	2021	NUM
ijtc-603	132	37	;	;	PUNCT
ijtc-603	132	38	nilasakti	nilasakti	PROPN
ijtc-603	132	39	&	&	CCONJ
ijtc-603	132	40	falikhatun	falikhatun	PROPN
ijtc-603	132	41	,	,	PUNCT
ijtc-603	132	42	2020	2020	NUM
ijtc-603	132	43	;	;	PUNCT
ijtc-603	132	44	supriyati	supriyati	NOUN
ijtc-603	132	45	&	&	CCONJ
ijtc-603	132	46	anggraini	anggraini	NOUN
ijtc-603	132	47	,	,	PUNCT
ijtc-603	132	48	2021	2021	NUM
ijtc-603	132	49	)	)	PUNCT
ijtc-603	132	50	.	.	PUNCT
ijtc-603	132	51	.	.	PUNCT
ijtc-603	133	1	articles	article	NOUN
ijtc-603	133	2	that	that	PRON
ijtc-603	133	3	do	do	AUX
ijtc-603	133	4	not	not	PART
ijtc-603	133	5	have	have	VERB
ijtc-603	133	6	citations	citation	NOUN
ijtc-603	133	7	caused	cause	VERB
ijtc-603	133	8	by	by	ADP
ijtc-603	133	9	several	several	ADJ
ijtc-603	133	10	factors	factor	NOUN
ijtc-603	133	11	.	.	PUNCT
ijtc-603	134	1	for	for	ADP
ijtc-603	134	2	such	such	ADJ
ijtc-603	134	3	,	,	PUNCT
ijtc-603	134	4	the	the	DET
ijtc-603	134	5	average	average	ADJ
ijtc-603	134	6	period	period	NOUN
ijtc-603	134	7	of	of	ADP
ijtc-603	134	8	publishing	publish	VERB
ijtc-603	134	9	the	the	DET
ijtc-603	134	10	article	article	NOUN
ijtc-603	134	11	is	be	AUX
ijtc-603	134	12	not	not	PART
ijtc-603	134	13	long	long	ADV
ijtc-603	134	14	enough	enough	ADV
ijtc-603	134	15	,	,	PUNCT
ijtc-603	134	16	variable	variable	NOUN
ijtc-603	134	17	that	that	PRON
ijtc-603	134	18	are	be	AUX
ijtc-603	134	19	rarely	rarely	ADV
ijtc-603	134	20	studied	study	VERB
ijtc-603	134	21	such	such	ADJ
ijtc-603	134	22	as	as	ADP
ijtc-603	134	23	environmental	environmental	ADJ
ijtc-603	134	24	performance	performance	NOUN
ijtc-603	134	25	and	and	CCONJ
ijtc-603	134	26	the	the	DET
ijtc-603	134	27	entities	entity	NOUN
ijtc-603	134	28	studied	study	VERB
ijtc-603	134	29	are	be	AUX
ijtc-603	134	30	also	also	ADV
ijtc-603	134	31	non	non	ADJ
ijtc-603	134	32	-	-	ADJ
ijtc-603	134	33	public	public	ADJ
ijtc-603	134	34	such	such	ADJ
ijtc-603	134	35	as	as	ADP
ijtc-603	134	36	islamic	islamic	ADJ
ijtc-603	134	37	banks	bank	NOUN
ijtc-603	134	38	.	.	PUNCT
ijtc-603	135	1	b.	b.	PROPN
ijtc-603	135	2	centrality	centrality	PROPN
ijtc-603	135	3	network	network	NOUN
ijtc-603	135	4	centrality	centrality	NOUN
ijtc-603	135	5	can	can	AUX
ijtc-603	135	6	be	be	AUX
ijtc-603	135	7	defined	define	VERB
ijtc-603	135	8	as	as	ADP
ijtc-603	135	9	how	how	SCONJ
ijtc-603	135	10	much	much	ADJ
ijtc-603	135	11	an	an	DET
ijtc-603	135	12	individual	individual	NOUN
ijtc-603	135	13	has	have	AUX
ijtc-603	135	14	a	a	DET
ijtc-603	135	15	dominant	dominant	ADJ
ijtc-603	135	16	influence	influence	NOUN
ijtc-603	135	17	in	in	ADP
ijtc-603	135	18	a	a	DET
ijtc-603	135	19	particular	particular	ADJ
ijtc-603	135	20	network	network	NOUN
ijtc-603	135	21	.	.	PUNCT
ijtc-603	136	1	centrality	centrality	NOUN
ijtc-603	136	2	can	can	AUX
ijtc-603	136	3	be	be	AUX
ijtc-603	136	4	measured	measure	VERB
ijtc-603	136	5	by	by	ADP
ijtc-603	136	6	using	use	VERB
ijtc-603	136	7	the	the	DET
ijtc-603	136	8	number	number	NOUN
ijtc-603	136	9	of	of	ADP
ijtc-603	136	10	direct	direct	ADJ
ijtc-603	136	11	links	link	NOUN
ijtc-603	136	12	a	a	DET
ijtc-603	136	13	researcher	researcher	NOUN
ijtc-603	136	14	has	have	VERB
ijtc-603	136	15	with	with	ADP
ijtc-603	136	16	other	other	ADJ
ijtc-603	136	17	researchers	researcher	NOUN
ijtc-603	136	18	in	in	ADP
ijtc-603	136	19	the	the	DET
ijtc-603	136	20	network	network	NOUN
ijtc-603	136	21	.	.	PUNCT
ijtc-603	137	1	in	in	ADP
ijtc-603	137	2	this	this	DET
ijtc-603	137	3	study	study	NOUN
ijtc-603	137	4	,	,	PUNCT
ijtc-603	137	5	the	the	DET
ijtc-603	137	6	article	article	NOUN
ijtc-603	137	7	that	that	PRON
ijtc-603	137	8	has	have	VERB
ijtc-603	137	9	the	the	DET
ijtc-603	137	10	most	most	ADJ
ijtc-603	137	11	citations	citation	NOUN
ijtc-603	137	12	has	have	VERB
ijtc-603	137	13	the	the	DET
ijtc-603	137	14	greatest	great	ADJ
ijtc-603	137	15	influence	influence	NOUN
ijtc-603	137	16	among	among	ADP
ijtc-603	137	17	the	the	DET
ijtc-603	137	18	others	other	NOUN
ijtc-603	137	19	.	.	PUNCT
ijtc-603	138	1	as	as	SCONJ
ijtc-603	138	2	shown	show	VERB
ijtc-603	138	3	in	in	ADP
ijtc-603	138	4	figure	figure	NOUN
ijtc-603	138	5	3	3	NUM
ijtc-603	138	6	,	,	PUNCT
ijtc-603	138	7	the	the	DET
ijtc-603	138	8	article	article	NOUN
ijtc-603	138	9	that	that	PRON
ijtc-603	138	10	has	have	VERB
ijtc-603	138	11	the	the	DET
ijtc-603	138	12	most	most	ADJ
ijtc-603	138	13	citations	citation	NOUN
ijtc-603	138	14	is	be	AUX
ijtc-603	138	15	the	the	DET
ijtc-603	138	16	sustainability	sustainability	NOUN
ijtc-603	138	17	reporting	reporting	NOUN
ijtc-603	138	18	article	article	NOUN
ijtc-603	138	19	studied	study	VERB
ijtc-603	138	20	by	by	ADP
ijtc-603	138	21	(	(	PUNCT
ijtc-603	138	22	tarigan	tarigan	PROPN
ijtc-603	138	23	&	&	CCONJ
ijtc-603	138	24	semuel	semuel	PROPN
ijtc-603	138	25	,	,	PUNCT
ijtc-603	138	26	2015	2015	NUM
ijtc-603	138	27	)	)	PUNCT
ijtc-603	138	28	.	.	PUNCT
ijtc-603	139	1	the	the	DET
ijtc-603	139	2	article	article	NOUN
ijtc-603	139	3	has	have	AUX
ijtc-603	139	4	been	be	AUX
ijtc-603	139	5	cited	cite	VERB
ijtc-603	139	6	by	by	ADP
ijtc-603	139	7	4	4	NUM
ijtc-603	139	8	recent	recent	ADJ
ijtc-603	139	9	articles	article	NOUN
ijtc-603	139	10	researched	research	VERB
ijtc-603	139	11	by	by	ADP
ijtc-603	139	12	(	(	PUNCT
ijtc-603	139	13	ariantika	ariantika	PROPN
ijtc-603	139	14	&	&	CCONJ
ijtc-603	139	15	geraldina	geraldina	PROPN
ijtc-603	139	16	,	,	PUNCT
ijtc-603	139	17	2019	2019	NUM
ijtc-603	139	18	;	;	PUNCT
ijtc-603	139	19	k.	k.	PROPN
ijtc-603	139	20	e.	e.	PROPN
ijtc-603	139	21	c.	c.	PROPN
ijtc-603	139	22	dewi	dewi	PROPN
ijtc-603	139	23	&	&	CCONJ
ijtc-603	139	24	sudana	sudana	PROPN
ijtc-603	139	25	,	,	PUNCT
ijtc-603	139	26	2015	2015	NUM
ijtc-603	139	27	;	;	PUNCT
ijtc-603	139	28	ihsani	ihsani	NOUN
ijtc-603	139	29	et	et	PROPN
ijtc-603	139	30	al	al	PROPN
ijtc-603	139	31	.	.	PROPN
ijtc-603	139	32	,	,	PUNCT
ijtc-603	139	33	2021	2021	NUM
ijtc-603	139	34	;	;	PUNCT
ijtc-603	139	35	marwa	marwa	PROPN
ijtc-603	139	36	et	et	PROPN
ijtc-603	139	37	al	al	PROPN
ijtc-603	139	38	.	.	PROPN
ijtc-603	139	39	,	,	PUNCT
ijtc-603	139	40	2017	2017	NUM
ijtc-603	139	41	)	)	PUNCT
ijtc-603	139	42	.	.	PUNCT
ijtc-603	140	1	information	information	NOUN
ijtc-603	140	2	:	:	PUNCT
ijtc-603	141	1	1	1	X
ijtc-603	141	2	.	.	PUNCT
ijtc-603	141	3	(	(	PUNCT
ijtc-603	141	4	tarigan	tarigan	PROPN
ijtc-603	141	5	&	&	CCONJ
ijtc-603	141	6	semuel	semuel	PROPN
ijtc-603	141	7	,	,	PUNCT
ijtc-603	141	8	2015	2015	NUM
ijtc-603	141	9	)	)	PUNCT
ijtc-603	141	10	2	2	NUM
ijtc-603	141	11	.	.	PUNCT
ijtc-603	141	12	(	(	PUNCT
ijtc-603	141	13	ihsani	ihsani	NOUN
ijtc-603	141	14	et	et	PROPN
ijtc-603	141	15	al	al	PROPN
ijtc-603	141	16	.	.	PROPN
ijtc-603	141	17	,	,	PUNCT
ijtc-603	141	18	2021	2021	NUM
ijtc-603	141	19	)	)	PUNCT
ijtc-603	141	20	3	3	NUM
ijtc-603	141	21	.	.	PUNCT
ijtc-603	141	22	(	(	PUNCT
ijtc-603	141	23	ariantika	ariantika	PROPN
ijtc-603	141	24	&	&	CCONJ
ijtc-603	141	25	geraldina	geraldina	PROPN
ijtc-603	141	26	,	,	PUNCT
ijtc-603	141	27	2019	2019	NUM
ijtc-603	141	28	)	)	PUNCT
ijtc-603	141	29	4	4	NUM
ijtc-603	141	30	.	.	PUNCT
ijtc-603	141	31	(	(	PUNCT
ijtc-603	141	32	marwa	marwa	PROPN
ijtc-603	141	33	et	et	PROPN
ijtc-603	141	34	al	al	PROPN
ijtc-603	141	35	.	.	PROPN
ijtc-603	141	36	,	,	PUNCT
ijtc-603	141	37	2017	2017	NUM
ijtc-603	141	38	)	)	PUNCT
ijtc-603	141	39	5	5	NUM
ijtc-603	141	40	.	.	PUNCT
ijtc-603	142	1	(	(	PUNCT
ijtc-603	142	2	k.	k.	PROPN
ijtc-603	142	3	e.	e.	PROPN
ijtc-603	142	4	c.	c.	PROPN
ijtc-603	142	5	dewi	dewi	PROPN
ijtc-603	142	6	&	&	CCONJ
ijtc-603	142	7	sudana	sudana	PROPN
ijtc-603	142	8	,	,	PUNCT
ijtc-603	142	9	2015	2015	NUM
ijtc-603	142	10	)	)	PUNCT
ijtc-603	142	11	fourteen	fourteen	NUM
ijtc-603	142	12	years	year	NOUN
ijtc-603	142	13	of	of	ADP
ijtc-603	142	14	sustainability	sustainability	NOUN
ijtc-603	142	15	reporting	report	VERB
ijtc-603	142	16	research	research	NOUN
ijtc-603	142	17	in	in	ADP
ijtc-603	142	18	accounting	accounting	NOUN
ijtc-603	142	19	:	:	PUNCT
ijtc-603	142	20	bibliographic	bibliographic	ADJ
ijtc-603	142	21	studies	study	NOUN
ijtc-603	142	22	sururi	sururi	PROPN
ijtc-603	142	23	,	,	PUNCT
ijtc-603	142	24	aryani	aryani	NOUN
ijtc-603	142	25	and	and	CCONJ
ijtc-603	142	26	gantyowati	gantyowati	ADJ
ijtc-603	142	27	66|	66|	NUM
ijtc-603	142	28	ilomata	ilomata	NOUN
ijtc-603	142	29	international	international	ADJ
ijtc-603	142	30	journal	journal	NOUN
ijtc-603	142	31	of	of	ADP
ijtc-603	142	32	tax	tax	PROPN
ijtc-603	142	33	&	&	CCONJ
ijtc-603	142	34	accounting	account	VERB
ijtc-603	142	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-603	142	36	conclusion	conclusion	NOUN
ijtc-603	142	37	this	this	DET
ijtc-603	142	38	study	study	NOUN
ijtc-603	142	39	analyzes	analyze	VERB
ijtc-603	142	40	50	50	NUM
ijtc-603	142	41	articles	article	NOUN
ijtc-603	142	42	from	from	ADP
ijtc-603	142	43	the	the	DET
ijtc-603	142	44	journal	journal	NOUN
ijtc-603	142	45	of	of	ADP
ijtc-603	142	46	the	the	DET
ijtc-603	142	47	ministry	ministry	PROPN
ijtc-603	142	48	of	of	ADP
ijtc-603	142	49	education	education	PROPN
ijtc-603	142	50	,	,	PUNCT
ijtc-603	142	51	culture	culture	NOUN
ijtc-603	142	52	,	,	PUNCT
ijtc-603	142	53	research	research	NOUN
ijtc-603	142	54	and	and	CCONJ
ijtc-603	142	55	technology	technology	NOUN
ijtc-603	142	56	in	in	ADP
ijtc-603	142	57	the	the	DET
ijtc-603	142	58	classification	classification	NOUN
ijtc-603	142	59	of	of	ADP
ijtc-603	142	60	sinta	sinta	PROPN
ijtc-603	142	61	2	2	NUM
ijtc-603	142	62	.	.	PUNCT
ijtc-603	143	1	the	the	DET
ijtc-603	143	2	journals	journal	NOUN
ijtc-603	143	3	that	that	PRON
ijtc-603	143	4	publish	publish	VERB
ijtc-603	143	5	the	the	DET
ijtc-603	143	6	most	most	ADJ
ijtc-603	143	7	articles	article	NOUN
ijtc-603	143	8	about	about	ADP
ijtc-603	143	9	sustainability	sustainability	NOUN
ijtc-603	143	10	reporting	reporting	NOUN
ijtc-603	143	11	are	be	AUX
ijtc-603	143	12	the	the	DET
ijtc-603	143	13	indonesian	indonesian	ADJ
ijtc-603	143	14	journal	journal	NOUN
ijtc-603	143	15	of	of	ADP
ijtc-603	143	16	sustainability	sustainability	NOUN
ijtc-603	143	17	management	management	NOUN
ijtc-603	143	18	and	and	CCONJ
ijtc-603	143	19	accounting	accounting	NOUN
ijtc-603	143	20	ijsma	ijsma	PROPN
ijtc-603	143	21	)	)	PUNCT
ijtc-603	143	22	and	and	CCONJ
ijtc-603	143	23	the	the	DET
ijtc-603	143	24	accounting	accounting	NOUN
ijtc-603	143	25	analysis	analysis	NOUN
ijtc-603	143	26	journal	journal	PROPN
ijtc-603	143	27	aaj	aaj	PROPN
ijtc-603	143	28	)	)	PUNCT
ijtc-603	143	29	.	.	PUNCT
ijtc-603	144	1	this	this	DET
ijtc-603	144	2	research	research	NOUN
ijtc-603	144	3	method	method	NOUN
ijtc-603	144	4	uses	use	VERB
ijtc-603	144	5	charting	chart	VERB
ijtc-603	144	6	the	the	DET
ijtc-603	144	7	field	field	NOUN
ijtc-603	144	8	approach	approach	NOUN
ijtc-603	144	9	and	and	CCONJ
ijtc-603	144	10	analyzing	analyze	VERB
ijtc-603	144	11	community	community	NOUN
ijtc-603	144	12	.	.	PUNCT
ijtc-603	145	1	based	base	VERB
ijtc-603	145	2	on	on	ADP
ijtc-603	145	3	the	the	DET
ijtc-603	145	4	charting	charting	NOUN
ijtc-603	145	5	the	the	DET
ijtc-603	145	6	field	field	NOUN
ijtc-603	145	7	approach	approach	NOUN
ijtc-603	145	8	,	,	PUNCT
ijtc-603	145	9	this	this	DET
ijtc-603	145	10	study	study	NOUN
ijtc-603	145	11	finds	find	VERB
ijtc-603	145	12	that	that	SCONJ
ijtc-603	145	13	there	there	PRON
ijtc-603	145	14	are	be	VERB
ijtc-603	145	15	still	still	ADV
ijtc-603	145	16	antecedent	antecedent	NOUN
ijtc-603	145	17	variables	variable	NOUN
ijtc-603	145	18	that	that	PRON
ijtc-603	145	19	are	be	AUX
ijtc-603	145	20	inconsistent	inconsistent	ADJ
ijtc-603	145	21	with	with	ADP
ijtc-603	145	22	sustainability	sustainability	NOUN
ijtc-603	145	23	reporting	reporting	NOUN
ijtc-603	145	24	,	,	PUNCT
ijtc-603	145	25	namely	namely	ADV
ijtc-603	145	26	the	the	DET
ijtc-603	145	27	audit	audit	NOUN
ijtc-603	145	28	committee	committee	NOUN
ijtc-603	145	29	variable	variable	NOUN
ijtc-603	145	30	and	and	CCONJ
ijtc-603	145	31	the	the	DET
ijtc-603	145	32	consequence	consequence	NOUN
ijtc-603	145	33	variable	variable	NOUN
ijtc-603	145	34	that	that	PRON
ijtc-603	145	35	shows	show	VERB
ijtc-603	145	36	inconsistency	inconsistency	NOUN
ijtc-603	145	37	,	,	PUNCT
ijtc-603	145	38	specifically	specifically	ADV
ijtc-603	145	39	financial	financial	ADJ
ijtc-603	145	40	performance	performance	NOUN
ijtc-603	145	41	.	.	PUNCT
ijtc-603	146	1	consequently	consequently	ADV
ijtc-603	146	2	,	,	PUNCT
ijtc-603	146	3	it	it	PRON
ijtc-603	146	4	needs	need	VERB
ijtc-603	146	5	to	to	PART
ijtc-603	146	6	be	be	AUX
ijtc-603	146	7	studied	study	VERB
ijtc-603	146	8	further	far	ADV
ijtc-603	146	9	.	.	PUNCT
ijtc-603	147	1	furthermore	furthermore	ADV
ijtc-603	147	2	,	,	PUNCT
ijtc-603	147	3	based	base	VERB
ijtc-603	147	4	on	on	ADP
ijtc-603	147	5	analyzing	analyze	VERB
ijtc-603	147	6	the	the	DET
ijtc-603	147	7	community	community	NOUN
ijtc-603	147	8	,	,	PUNCT
ijtc-603	147	9	the	the	DET
ijtc-603	147	10	researcher	researcher	NOUN
ijtc-603	147	11	found	find	VERB
ijtc-603	147	12	that	that	SCONJ
ijtc-603	147	13	the	the	DET
ijtc-603	147	14	article	article	NOUN
ijtc-603	147	15	by	by	ADP
ijtc-603	147	16	(	(	PUNCT
ijtc-603	147	17	tarigan	tarigan	PROPN
ijtc-603	147	18	&	&	CCONJ
ijtc-603	147	19	semuel	semuel	PROPN
ijtc-603	147	20	,	,	PUNCT
ijtc-603	147	21	2015	2015	NUM
ijtc-603	147	22	)	)	PUNCT
ijtc-603	147	23	is	be	AUX
ijtc-603	147	24	the	the	DET
ijtc-603	147	25	most	most	ADV
ijtc-603	147	26	cited	cite	VERB
ijtc-603	147	27	article	article	NOUN
ijtc-603	147	28	and	and	CCONJ
ijtc-603	147	29	had	have	AUX
ijtc-603	147	30	been	be	AUX
ijtc-603	147	31	cited	cite	VERB
ijtc-603	147	32	by	by	ADP
ijtc-603	147	33	four	four	NUM
ijtc-603	147	34	other	other	ADJ
ijtc-603	147	35	articles	article	NOUN
ijtc-603	147	36	on	on	ADP
ijtc-603	147	37	the	the	DET
ijtc-603	147	38	topic	topic	NOUN
ijtc-603	147	39	of	of	ADP
ijtc-603	147	40	sustainability	sustainability	NOUN
ijtc-603	147	41	reporting	reporting	NOUN
ijtc-603	147	42	.	.	PUNCT
ijtc-603	148	1	this	this	DET
ijtc-603	148	2	research	research	NOUN
ijtc-603	148	3	has	have	VERB
ijtc-603	148	4	several	several	ADJ
ijtc-603	148	5	implications	implication	NOUN
ijtc-603	148	6	.	.	PUNCT
ijtc-603	149	1	first	first	ADV
ijtc-603	149	2	,	,	PUNCT
ijtc-603	149	3	it	it	PRON
ijtc-603	149	4	provides	provide	VERB
ijtc-603	149	5	an	an	DET
ijtc-603	149	6	overview	overview	NOUN
ijtc-603	149	7	of	of	ADP
ijtc-603	149	8	fourteen	fourteen	NUM
ijtc-603	149	9	years	year	NOUN
ijtc-603	149	10	of	of	ADP
ijtc-603	149	11	sustainability	sustainability	NOUN
ijtc-603	149	12	reporting	reporting	NOUN
ijtc-603	149	13	research	research	NOUN
ijtc-603	149	14	.	.	PUNCT
ijtc-603	150	1	second	second	ADJ
ijtc-603	150	2	,	,	PUNCT
ijtc-603	150	3	it	it	PRON
ijtc-603	150	4	shows	show	VERB
ijtc-603	150	5	the	the	DET
ijtc-603	150	6	possibility	possibility	NOUN
ijtc-603	150	7	of	of	ADP
ijtc-603	150	8	increasing	increase	VERB
ijtc-603	150	9	sustainability	sustainability	NOUN
ijtc-603	150	10	reporting	report	VERB
ijtc-603	150	11	research	research	NOUN
ijtc-603	150	12	from	from	ADP
ijtc-603	150	13	february	february	PROPN
ijtc-603	150	14	to	to	ADP
ijtc-603	150	15	december	december	PROPN
ijtc-603	150	16	2022	2022	NUM
ijtc-603	150	17	.	.	PUNCT
ijtc-603	151	1	third	third	ADJ
ijtc-603	151	2	,	,	PUNCT
ijtc-603	151	3	it	it	PRON
ijtc-603	151	4	shows	show	VERB
ijtc-603	151	5	that	that	SCONJ
ijtc-603	151	6	review	review	NOUN
ijtc-603	151	7	and	and	CCONJ
ijtc-603	151	8	survey	survey	VERB
ijtc-603	151	9	research	research	NOUN
ijtc-603	151	10	methods	method	NOUN
ijtc-603	151	11	are	be	AUX
ijtc-603	151	12	research	research	NOUN
ijtc-603	151	13	methods	method	NOUN
ijtc-603	151	14	that	that	PRON
ijtc-603	151	15	are	be	AUX
ijtc-603	151	16	still	still	ADV
ijtc-603	151	17	rarely	rarely	ADV
ijtc-603	151	18	applied	apply	VERB
ijtc-603	151	19	by	by	ADP
ijtc-603	151	20	sustainability	sustainability	NOUN
ijtc-603	151	21	reporting	reporting	NOUN
ijtc-603	151	22	research	research	NOUN
ijtc-603	151	23	in	in	ADP
ijtc-603	151	24	indonesia	indonesia	PROPN
ijtc-603	151	25	.	.	PUNCT
ijtc-603	152	1	on	on	ADP
ijtc-603	152	2	the	the	DET
ijtc-603	152	3	other	other	ADJ
ijtc-603	152	4	line	line	NOUN
ijtc-603	152	5	,	,	PUNCT
ijtc-603	152	6	this	this	DET
ijtc-603	152	7	study	study	NOUN
ijtc-603	152	8	has	have	VERB
ijtc-603	152	9	several	several	ADJ
ijtc-603	152	10	limitations	limitation	NOUN
ijtc-603	152	11	.	.	PUNCT
ijtc-603	153	1	first	first	ADV
ijtc-603	153	2	,	,	PUNCT
ijtc-603	153	3	it	it	PRON
ijtc-603	153	4	does	do	AUX
ijtc-603	153	5	not	not	PART
ijtc-603	153	6	fully	fully	ADV
ijtc-603	153	7	describe	describe	VERB
ijtc-603	153	8	the	the	DET
ijtc-603	153	9	2022	2022	NUM
ijtc-603	153	10	research	research	NOUN
ijtc-603	153	11	because	because	SCONJ
ijtc-603	153	12	the	the	DET
ijtc-603	153	13	data	datum	NOUN
ijtc-603	153	14	available	available	ADJ
ijtc-603	153	15	in	in	ADP
ijtc-603	153	16	the	the	DET
ijtc-603	153	17	2022	2022	NUM
ijtc-603	153	18	research	research	NOUN
ijtc-603	153	19	period	period	NOUN
ijtc-603	153	20	only	only	ADV
ijtc-603	153	21	lasts	last	VERB
ijtc-603	153	22	until	until	ADP
ijtc-603	153	23	january	january	PROPN
ijtc-603	153	24	.	.	PUNCT
ijtc-603	154	1	second	second	ADJ
ijtc-603	154	2	,	,	PUNCT
ijtc-603	154	3	this	this	DET
ijtc-603	154	4	study	study	NOUN
ijtc-603	154	5	only	only	ADV
ijtc-603	154	6	analyzes	analyze	VERB
ijtc-603	154	7	articles	article	NOUN
ijtc-603	154	8	based	base	VERB
ijtc-603	154	9	on	on	ADP
ijtc-603	154	10	the	the	DET
ijtc-603	154	11	article	article	NOUN
ijtc-603	154	12	classification	classification	NOUN
ijtc-603	154	13	and	and	CCONJ
ijtc-603	154	14	citation	citation	NOUN
ijtc-603	154	15	analysis	analysis	NOUN
ijtc-603	154	16	.	.	PUNCT
ijtc-603	155	1	third	third	ADJ
ijtc-603	155	2	,	,	PUNCT
ijtc-603	155	3	this	this	DET
ijtc-603	155	4	study	study	NOUN
ijtc-603	155	5	only	only	ADV
ijtc-603	155	6	examines	examine	VERB
ijtc-603	155	7	the	the	DET
ijtc-603	155	8	articles	article	NOUN
ijtc-603	155	9	from	from	ADP
ijtc-603	155	10	accredited	accredited	ADJ
ijtc-603	155	11	journals	journal	NOUN
ijtc-603	155	12	of	of	ADP
ijtc-603	155	13	the	the	DET
ijtc-603	155	14	ministry	ministry	PROPN
ijtc-603	155	15	of	of	ADP
ijtc-603	155	16	education	education	PROPN
ijtc-603	155	17	,	,	PUNCT
ijtc-603	155	18	culture	culture	NOUN
ijtc-603	155	19	,	,	PUNCT
ijtc-603	155	20	research	research	NOUN
ijtc-603	155	21	and	and	CCONJ
ijtc-603	155	22	technology	technology	NOUN
ijtc-603	155	23	in	in	ADP
ijtc-603	155	24	the	the	DET
ijtc-603	155	25	sinta	sinta	PROPN
ijtc-603	155	26	2	2	NUM
ijtc-603	155	27	classification	classification	NOUN
ijtc-603	155	28	.	.	PUNCT
ijtc-603	156	1	in	in	ADP
ijtc-603	156	2	addition	addition	NOUN
ijtc-603	156	3	,	,	PUNCT
ijtc-603	156	4	this	this	DET
ijtc-603	156	5	study	study	NOUN
ijtc-603	156	6	has	have	VERB
ijtc-603	156	7	several	several	ADJ
ijtc-603	156	8	suggestions	suggestion	NOUN
ijtc-603	156	9	for	for	ADP
ijtc-603	156	10	further	further	ADJ
ijtc-603	156	11	research	research	NOUN
ijtc-603	156	12	.	.	PUNCT
ijtc-603	157	1	first	first	ADV
ijtc-603	157	2	,	,	PUNCT
ijtc-603	157	3	for	for	ADP
ijtc-603	157	4	future	future	ADJ
ijtc-603	157	5	research	research	NOUN
ijtc-603	157	6	,	,	PUNCT
ijtc-603	157	7	it	it	PRON
ijtc-603	157	8	is	be	AUX
ijtc-603	157	9	expected	expect	VERB
ijtc-603	157	10	to	to	PART
ijtc-603	157	11	use	use	VERB
ijtc-603	157	12	research	research	NOUN
ijtc-603	157	13	data	datum	NOUN
ijtc-603	157	14	for	for	ADP
ijtc-603	157	15	the	the	DET
ijtc-603	157	16	whole	whole	ADJ
ijtc-603	157	17	period	period	NOUN
ijtc-603	157	18	of	of	ADP
ijtc-603	157	19	one	one	NUM
ijtc-603	157	20	year	year	NOUN
ijtc-603	157	21	so	so	SCONJ
ijtc-603	157	22	as	as	SCONJ
ijtc-603	157	23	not	not	PART
ijtc-603	157	24	to	to	PART
ijtc-603	157	25	show	show	VERB
ijtc-603	157	26	a	a	DET
ijtc-603	157	27	graph	graph	NOUN
ijtc-603	157	28	decline	decline	NOUN
ijtc-603	157	29	.	.	PUNCT
ijtc-603	158	1	second	second	ADJ
ijtc-603	158	2	,	,	PUNCT
ijtc-603	158	3	future	future	ADJ
ijtc-603	158	4	research	research	NOUN
ijtc-603	158	5	can	can	AUX
ijtc-603	158	6	analyze	analyze	VERB
ijtc-603	158	7	sustainability	sustainability	NOUN
ijtc-603	158	8	reporting	reporting	NOUN
ijtc-603	158	9	research	research	NOUN
ijtc-603	158	10	based	base	VERB
ijtc-603	158	11	on	on	ADP
ijtc-603	158	12	the	the	DET
ijtc-603	158	13	theory	theory	NOUN
ijtc-603	158	14	that	that	PRON
ijtc-603	158	15	underlies	underlie	VERB
ijtc-603	158	16	sustainability	sustainability	NOUN
ijtc-603	158	17	reporting	reporting	NOUN
ijtc-603	158	18	.	.	PUNCT
ijtc-603	159	1	it	it	PRON
ijtc-603	159	2	is	be	AUX
ijtc-603	159	3	because	because	SCONJ
ijtc-603	159	4	the	the	DET
ijtc-603	159	5	theory	theory	NOUN
ijtc-603	159	6	used	use	VERB
ijtc-603	159	7	can	can	AUX
ijtc-603	159	8	causes	cause	VERB
ijtc-603	159	9	the	the	DET
ijtc-603	159	10	inconsistency	inconsistency	NOUN
ijtc-603	159	11	of	of	ADP
ijtc-603	159	12	the	the	DET
ijtc-603	159	13	research	research	NOUN
ijtc-603	159	14	results	result	NOUN
ijtc-603	159	15	that	that	PRON
ijtc-603	159	16	have	have	AUX
ijtc-603	159	17	been	be	AUX
ijtc-603	159	18	researched	research	VERB
ijtc-603	159	19	.	.	PUNCT
ijtc-603	160	1	third	third	ADJ
ijtc-603	160	2	,	,	PUNCT
ijtc-603	160	3	future	future	ADJ
ijtc-603	160	4	research	research	NOUN
ijtc-603	160	5	can	can	AUX
ijtc-603	160	6	explore	explore	VERB
ijtc-603	160	7	articles	article	NOUN
ijtc-603	160	8	in	in	ADP
ijtc-603	160	9	accredited	accredited	ADJ
ijtc-603	160	10	journals	journal	NOUN
ijtc-603	160	11	of	of	ADP
ijtc-603	160	12	the	the	DET
ijtc-603	160	13	ministry	ministry	PROPN
ijtc-603	160	14	of	of	ADP
ijtc-603	160	15	education	education	PROPN
ijtc-603	160	16	,	,	PUNCT
ijtc-603	160	17	culture	culture	NOUN
ijtc-603	160	18	,	,	PUNCT
ijtc-603	160	19	research	research	NOUN
ijtc-603	160	20	and	and	CCONJ
ijtc-603	160	21	technology	technology	NOUN
ijtc-603	160	22	in	in	ADP
ijtc-603	160	23	the	the	DET
ijtc-603	160	24	sinta	sinta	PROPN
ijtc-603	160	25	1	1	NUM
ijtc-603	160	26	or	or	CCONJ
ijtc-603	160	27	scopus	scopus	PROPN
ijtc-603	160	28	classification	classification	NOUN
ijtc-603	160	29	.	.	PUNCT
ijtc-603	161	1	reference	reference	NOUN
ijtc-603	161	2	15	15	NUM
ijtc-603	161	3	tahun	tahun	PROPN
ijtc-603	161	4	lumpur	lumpur	PROPN
ijtc-603	161	5	lapindo	lapindo	ADJ
ijtc-603	161	6	:	:	PUNCT
ijtc-603	161	7	darat	darat	NOUN
ijtc-603	161	8	,	,	PUNCT
ijtc-603	161	9	air	air	PROPN
ijtc-603	161	10	dan	dan	PROPN
ijtc-603	161	11	udara	udara	PROPN
ijtc-603	161	12	sekitar	sekitar	PROPN
ijtc-603	161	13	tercemar	tercemar	PROPN
ijtc-603	161	14	mongabay.co.id	mongabay.co.id	PROPN
ijtc-603	161	15	 	 	SPACE
ijtc-603	161	16	:	:	PUNCT
ijtc-603	161	17	mongabay.co.id	mongabay.co.id	PROPN
ijtc-603	161	18	.	.	PUNCT
ijtc-603	162	1	(	(	PUNCT
ijtc-603	162	2	n.d	n.d	PROPN
ijtc-603	162	3	.	.	PROPN
ijtc-603	162	4	)	)	PUNCT
ijtc-603	162	5	.	.	PUNCT
ijtc-603	163	1	retrieved	retrieve	VERB
ijtc-603	163	2	october	october	PROPN
ijtc-603	163	3	25	25	NUM
ijtc-603	163	4	,	,	PUNCT
ijtc-603	163	5	2022	2022	NUM
ijtc-603	163	6	,	,	PUNCT
ijtc-603	163	7	from	from	ADP
ijtc-603	163	8	https://www.mongabay.co.id/2021/06/01/15tahun-lumpur-lapindo-darat-air-dan-udara-sekitar-tercemar/	https://www.mongabay.co.id/2021/06/01/15tahun-lumpur-lapindo-darat-air-dan-udara-sekitar-tercemar/	PROPN
ijtc-603	163	9	aksan	aksan	ADJ
ijtc-603	163	10	,	,	PUNCT
ijtc-603	163	11	i.	i.	PROPN
ijtc-603	163	12	,	,	PUNCT
ijtc-603	163	13	&	&	CCONJ
ijtc-603	163	14	gantyowati	gantyowati	PROPN
ijtc-603	163	15	,	,	PUNCT
ijtc-603	163	16	e.	e.	PROPN
ijtc-603	163	17	(	(	PUNCT
ijtc-603	163	18	2020	2020	NUM
ijtc-603	163	19	)	)	PUNCT
ijtc-603	163	20	.	.	PUNCT
ijtc-603	164	1	disclosure	disclosure	NOUN
ijtc-603	164	2	on	on	ADP
ijtc-603	164	3	sustainability	sustainability	NOUN
ijtc-603	164	4	reports	report	NOUN
ijtc-603	164	5	,	,	PUNCT
ijtc-603	164	6	foreign	foreign	ADJ
ijtc-603	164	7	board	board	NOUN
ijtc-603	164	8	,	,	PUNCT
ijtc-603	164	9	foreign	foreign	ADJ
ijtc-603	164	10	ownership	ownership	NOUN
ijtc-603	164	11	,	,	PUNCT
ijtc-603	164	12	indonesia	indonesia	PROPN
ijtc-603	164	13	sustainability	sustainability	NOUN
ijtc-603	164	14	reporting	reporting	NOUN
ijtc-603	164	15	awards	award	NOUN
ijtc-603	164	16	and	and	CCONJ
ijtc-603	164	17	firm	firm	ADJ
ijtc-603	164	18	value	value	NOUN
ijtc-603	164	19	.	.	PUNCT
ijtc-603	165	1	journal	journal	NOUN
ijtc-603	165	2	of	of	ADP
ijtc-603	165	3	accounting	accounting	NOUN
ijtc-603	165	4	and	and	CCONJ
ijtc-603	165	5	strategic	strategic	ADJ
ijtc-603	165	6	finance	finance	NOUN
ijtc-603	165	7	,	,	PUNCT
ijtc-603	165	8	3(1	3(1	NUM
ijtc-603	165	9	)	)	PUNCT
ijtc-603	165	10	,	,	PUNCT
ijtc-603	165	11	33–51	33–51	NUM
ijtc-603	165	12	.	.	PUNCT
ijtc-603	165	13	https://doi.org/10.33005/jasf.v3i1.69	https://doi.org/10.33005/jasf.v3i1.69	PROPN
ijtc-603	165	14	amri	amri	PROPN
ijtc-603	165	15	,	,	PUNCT
ijtc-603	165	16	m.	m.	PROPN
ijtc-603	165	17	c.	c.	PROPN
ijtc-603	165	18	,	,	PUNCT
ijtc-603	165	19	&	&	CCONJ
ijtc-603	165	20	aryani	aryani	PROPN
ijtc-603	165	21	,	,	PUNCT
ijtc-603	165	22	y.	y.	PROPN
ijtc-603	165	23	a.	a.	NOUN
ijtc-603	165	24	(	(	PUNCT
ijtc-603	165	25	2021	2021	NUM
ijtc-603	165	26	)	)	PUNCT
ijtc-603	165	27	.	.	PUNCT
ijtc-603	166	1	empirical	empirical	ADJ
ijtc-603	166	2	evidence	evidence	NOUN
ijtc-603	166	3	of	of	ADP
ijtc-603	166	4	financial	financial	ADJ
ijtc-603	166	5	distress	distress	NOUN
ijtc-603	166	6	in	in	ADP
ijtc-603	166	7	indonesia	indonesia	PROPN
ijtc-603	166	8	.	.	PUNCT
ijtc-603	167	1	assets	asset	NOUN
ijtc-603	167	2	:	:	PUNCT
ijtc-603	167	3	jurnal	jurnal	PROPN
ijtc-603	167	4	akuntansi	akuntansi	PROPN
ijtc-603	167	5	dan	dan	PROPN
ijtc-603	167	6	pendidikan	pendidikan	PROPN
ijtc-603	167	7	,	,	PUNCT
ijtc-603	167	8	10(2	10(2	NUM
ijtc-603	167	9	)	)	PUNCT
ijtc-603	167	10	,	,	PUNCT
ijtc-603	167	11	165	165	NUM
ijtc-603	167	12	.	.	PUNCT
ijtc-603	168	1	https://doi.org/10.25273/jap.v10i2.8982	https://doi.org/10.25273/jap.v10i2.8982	PROPN
ijtc-603	168	2	ardiana	ardiana	PROPN
ijtc-603	168	3	,	,	PUNCT
ijtc-603	168	4	p.	p.	NOUN
ijtc-603	168	5	a.	a.	NOUN
ijtc-603	169	1	(	(	PUNCT
ijtc-603	169	2	2022	2022	NUM
ijtc-603	169	3	)	)	PUNCT
ijtc-603	169	4	.	.	PUNCT
ijtc-603	170	1	conceptualising	conceptualise	VERB
ijtc-603	170	2	stakeholder	stakeholder	NOUN
ijtc-603	170	3	engagement	engagement	NOUN
ijtc-603	170	4	in	in	ADP
ijtc-603	170	5	sustainability	sustainability	NOUN
ijtc-603	170	6	reporting	reporting	NOUN
ijtc-603	170	7	.	.	PUNCT
ijtc-603	171	1	jurnal	jurnal	ADJ
ijtc-603	171	2	ilmiah	ilmiah	PROPN
ijtc-603	171	3	akuntansi	akuntansi	PROPN
ijtc-603	171	4	dan	dan	PROPN
ijtc-603	171	5	bisnis	bisnis	PROPN
ijtc-603	171	6	,	,	PUNCT
ijtc-603	171	7	17(1	17(1	NUM
ijtc-603	171	8	)	)	PUNCT
ijtc-603	171	9	,	,	PUNCT
ijtc-603	171	10	1	1	X
ijtc-603	171	11	.	.	PUNCT
ijtc-603	172	1	https://doi.org/10.24843/jiab.2022.v17.i01.p01	https://doi.org/10.24843/jiab.2022.v17.i01.p01	NOUN
ijtc-603	172	2	fourteen	fourteen	NUM
ijtc-603	172	3	years	year	NOUN
ijtc-603	172	4	of	of	ADP
ijtc-603	172	5	sustainability	sustainability	NOUN
ijtc-603	172	6	reporting	report	VERB
ijtc-603	172	7	research	research	NOUN
ijtc-603	172	8	in	in	ADP
ijtc-603	172	9	accounting	accounting	NOUN
ijtc-603	172	10	:	:	PUNCT
ijtc-603	172	11	bibliographic	bibliographic	ADJ
ijtc-603	172	12	studies	study	NOUN
ijtc-603	172	13	sururi	sururi	PROPN
ijtc-603	172	14	,	,	PUNCT
ijtc-603	172	15	aryani	aryani	NOUN
ijtc-603	172	16	and	and	CCONJ
ijtc-603	172	17	gantyowati	gantyowati	NOUN
ijtc-603	172	18	67|	67|	NUM
ijtc-603	172	19	ilomata	ilomata	NOUN
ijtc-603	172	20	international	international	ADJ
ijtc-603	172	21	journal	journal	NOUN
ijtc-603	172	22	of	of	ADP
ijtc-603	172	23	tax	tax	PROPN
ijtc-603	172	24	&	&	CCONJ
ijtc-603	172	25	accounting	accounting	PROPN
ijtc-603	172	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	172	27	ariantika	ariantika	PROPN
ijtc-603	172	28	,	,	PUNCT
ijtc-603	172	29	e.	e.	PROPN
ijtc-603	172	30	n.	n.	PROPN
ijtc-603	172	31	,	,	PUNCT
ijtc-603	172	32	&	&	CCONJ
ijtc-603	172	33	geraldina	geraldina	PROPN
ijtc-603	172	34	,	,	PUNCT
ijtc-603	172	35	i.	i.	NOUN
ijtc-603	172	36	(	(	PUNCT
ijtc-603	172	37	2019	2019	NUM
ijtc-603	172	38	)	)	PUNCT
ijtc-603	172	39	.	.	PUNCT
ijtc-603	173	1	implikasi	implikasi	PROPN
ijtc-603	173	2	kecakapan	kecakapan	PROPN
ijtc-603	173	3	manajerial	manajerial	PROPN
ijtc-603	173	4	pada	pada	PROPN
ijtc-603	173	5	laporan	laporan	PROPN
ijtc-603	173	6	keberlanjutan	keberlanjutan	PROPN
ijtc-603	173	7	dan	dan	PROPN
ijtc-603	173	8	kinerja	kinerja	PROPN
ijtc-603	173	9	perusahaan	perusahaan	PROPN
ijtc-603	173	10	.	.	PUNCT
ijtc-603	174	1	jurnal	jurnal	PROPN
ijtc-603	174	2	dinamika	dinamika	PROPN
ijtc-603	174	3	akuntansi	akuntansi	PROPN
ijtc-603	174	4	dan	dan	PROPN
ijtc-603	174	5	bisnis	bisnis	PROPN
ijtc-603	174	6	,	,	PUNCT
ijtc-603	174	7	6(1	6(1	NUM
ijtc-603	174	8	)	)	PUNCT
ijtc-603	174	9	,	,	PUNCT
ijtc-603	174	10	39–50	39–50	NUM
ijtc-603	174	11	.	.	PUNCT
ijtc-603	175	1	https://doi.org/10.24815/jdab.v6i1.10815	https://doi.org/10.24815/jdab.v6i1.10815	PROPN
ijtc-603	175	2	breliastiti	breliastiti	PROPN
ijtc-603	175	3	,	,	PUNCT
ijtc-603	175	4	r.	r.	PROPN
ijtc-603	175	5	(	(	PUNCT
ijtc-603	175	6	2020	2020	NUM
ijtc-603	175	7	)	)	PUNCT
ijtc-603	175	8	.	.	PUNCT
ijtc-603	176	1	development	development	NOUN
ijtc-603	176	2	of	of	ADP
ijtc-603	176	3	mandatory	mandatory	ADJ
ijtc-603	176	4	&	&	CCONJ
ijtc-603	176	5	voluntary	voluntary	ADJ
ijtc-603	176	6	instruments	instrument	NOUN
ijtc-603	176	7	of	of	ADP
ijtc-603	176	8	sustainability	sustainability	NOUN
ijtc-603	176	9	reporting	reporting	NOUN
ijtc-603	176	10	(	(	PUNCT
ijtc-603	176	11	sr	sr	PROPN
ijtc-603	176	12	)	)	PUNCT
ijtc-603	176	13	according	accord	VERB
ijtc-603	176	14	to	to	ADP
ijtc-603	176	15	carrots	carrot	NOUN
ijtc-603	176	16	&	&	CCONJ
ijtc-603	176	17	sticks	stick	NOUN
ijtc-603	176	18	2006	2006	NUM
ijtc-603	176	19	2016	2016	NUM
ijtc-603	176	20	.	.	PUNCT
ijtc-603	177	1	the	the	DET
ijtc-603	177	2	indonesian	indonesian	ADJ
ijtc-603	177	3	accounting	accounting	PROPN
ijtc-603	177	4	review	review	PROPN
ijtc-603	177	5	,	,	PUNCT
ijtc-603	177	6	10(1	10(1	NUM
ijtc-603	177	7	)	)	PUNCT
ijtc-603	177	8	,	,	PUNCT
ijtc-603	177	9	71–81	71–81	NUM
ijtc-603	177	10	.	.	PUNCT
ijtc-603	177	11	https://doi.org/10.14414/tiar.v10i1.1931	https://doi.org/10.14414/tiar.v10i1.1931	PRON
ijtc-603	177	12	dewi	dewi	PROPN
ijtc-603	177	13	,	,	PUNCT
ijtc-603	177	14	a.	a.	PROPN
ijtc-603	177	15	c.	c.	PROPN
ijtc-603	177	16	,	,	PUNCT
ijtc-603	177	17	fitriana	fitriana	PROPN
ijtc-603	177	18	,	,	PUNCT
ijtc-603	177	19	a.	a.	NOUN
ijtc-603	177	20	,	,	PUNCT
ijtc-603	177	21	&	&	CCONJ
ijtc-603	177	22	setiawan	setiawan	PROPN
ijtc-603	177	23	,	,	PUNCT
ijtc-603	177	24	d.	d.	PROPN
ijtc-603	177	25	(	(	PUNCT
ijtc-603	177	26	2018	2018	NUM
ijtc-603	177	27	)	)	PUNCT
ijtc-603	177	28	.	.	PUNCT
ijtc-603	178	1	perkembangan	perkembangan	PROPN
ijtc-603	178	2	penelitian	penelitian	PROPN
ijtc-603	178	3	di	di	PROPN
ijtc-603	178	4	bidang	bidang	PROPN
ijtc-603	178	5	pengungkapan	pengungkapan	PROPN
ijtc-603	178	6	di	di	PROPN
ijtc-603	178	7	indonesia	indonesia	PROPN
ijtc-603	178	8	:	:	PUNCT
ijtc-603	178	9	telaah	telaah	PROPN
ijtc-603	178	10	konseptual	konseptual	PROPN
ijtc-603	178	11	.	.	PUNCT
ijtc-603	179	1	jurnal	jurnal	PROPN
ijtc-603	179	2	siasat	siasat	PROPN
ijtc-603	179	3	bisnis	bisnis	PROPN
ijtc-603	179	4	,	,	PUNCT
ijtc-603	179	5	22(1	22(1	NUM
ijtc-603	179	6	)	)	PUNCT
ijtc-603	179	7	,	,	PUNCT
ijtc-603	179	8	1–19	1–19	PROPN
ijtc-603	179	9	.	.	PUNCT
ijtc-603	180	1	https://doi.org/10.20885/jsb.vol22.iss1.art1	https://doi.org/10.20885/jsb.vol22.iss1.art1	PROPN
ijtc-603	180	2	dewi	dewi	PROPN
ijtc-603	180	3	,	,	PUNCT
ijtc-603	180	4	k.	k.	PROPN
ijtc-603	180	5	e.	e.	PROPN
ijtc-603	180	6	c.	c.	PROPN
ijtc-603	180	7	,	,	PUNCT
ijtc-603	180	8	&	&	CCONJ
ijtc-603	180	9	sudana	sudana	PROPN
ijtc-603	180	10	,	,	PUNCT
ijtc-603	180	11	i.	i.	PROPN
ijtc-603	180	12	p.	p.	PROPN
ijtc-603	180	13	(	(	PUNCT
ijtc-603	180	14	2015	2015	NUM
ijtc-603	180	15	)	)	PUNCT
ijtc-603	180	16	.	.	PUNCT
ijtc-603	181	1	sustainability	sustainability	NOUN
ijtc-603	181	2	reporting	report	VERB
ijtc-603	181	3	dan	dan	PROPN
ijtc-603	181	4	profitabilitas	profitabilitas	PROPN
ijtc-603	181	5	(	(	PUNCT
ijtc-603	181	6	studi	studi	PROPN
ijtc-603	181	7	pada	pada	PROPN
ijtc-603	181	8	pemenang	pemenang	PROPN
ijtc-603	181	9	indonesian	indonesian	PROPN
ijtc-603	181	10	sustainability	sustainability	PROPN
ijtc-603	181	11	reporting	reporting	NOUN
ijtc-603	181	12	awards	award	NOUN
ijtc-603	181	13	)	)	PUNCT
ijtc-603	181	14	.	.	PUNCT
ijtc-603	182	1	jurnal	jurnal	ADJ
ijtc-603	182	2	ilmiah	ilmiah	PROPN
ijtc-603	182	3	akuntansi	akuntansi	PROPN
ijtc-603	182	4	dan	dan	PROPN
ijtc-603	182	5	bisnis	bisnis	PROPN
ijtc-603	182	6	,	,	PUNCT
ijtc-603	182	7	10(1	10(1	NUM
ijtc-603	182	8	)	)	PUNCT
ijtc-603	182	9	,	,	PUNCT
ijtc-603	182	10	1–7	1–7	X
ijtc-603	182	11	.	.	PUNCT
ijtc-603	182	12	elafify	elafify	VERB
ijtc-603	182	13	,	,	PUNCT
ijtc-603	182	14	m.	m.	NOUN
ijtc-603	182	15	g.	g.	PROPN
ijtc-603	182	16	(	(	PUNCT
ijtc-603	182	17	2021	2021	NUM
ijtc-603	182	18	)	)	PUNCT
ijtc-603	182	19	.	.	PUNCT
ijtc-603	183	1	determinants	determinant	NOUN
ijtc-603	183	2	of	of	ADP
ijtc-603	183	3	corporate	corporate	ADJ
ijtc-603	183	4	sustainability	sustainability	NOUN
ijtc-603	183	5	disclosure	disclosure	NOUN
ijtc-603	183	6	:	:	PUNCT
ijtc-603	183	7	the	the	DET
ijtc-603	183	8	case	case	NOUN
ijtc-603	183	9	of	of	ADP
ijtc-603	183	10	the	the	DET
ijtc-603	183	11	s&p	s&p	PROPN
ijtc-603	183	12	/	/	SYM
ijtc-603	183	13	egx	egx	PROPN
ijtc-603	183	14	esg	esg	PROPN
ijtc-603	183	15	index	index	PROPN
ijtc-603	183	16	.	.	PUNCT
ijtc-603	184	1	indonesian	indonesian	ADJ
ijtc-603	184	2	journal	journal	PROPN
ijtc-603	184	3	of	of	ADP
ijtc-603	184	4	sustainability	sustainability	NOUN
ijtc-603	184	5	accounting	accounting	NOUN
ijtc-603	184	6	and	and	CCONJ
ijtc-603	184	7	…	…	PUNCT
ijtc-603	184	8	.	.	PUNCT
ijtc-603	185	1	https://doi.org/10.28992/ijsam.v5i1.301	https://doi.org/10.28992/ijsam.v5i1.301	PROPN
ijtc-603	185	2	elkington	elkington	PROPN
ijtc-603	185	3	,	,	PUNCT
ijtc-603	185	4	j.	j.	PROPN
ijtc-603	185	5	(	(	PUNCT
ijtc-603	185	6	1998	1998	NUM
ijtc-603	185	7	)	)	PUNCT
ijtc-603	185	8	.	.	PUNCT
ijtc-603	186	1	triple	triple	ADJ
ijtc-603	186	2	bottom	bottom	ADJ
ijtc-603	186	3	line.pdf	line.pdf	X
ijtc-603	186	4	.	.	PUNCT
ijtc-603	187	1	environmental	environmental	ADJ
ijtc-603	187	2	quality	quality	NOUN
ijtc-603	187	3	management	management	NOUN
ijtc-603	187	4	,	,	PUNCT
ijtc-603	187	5	8(1	8(1	NOUN
ijtc-603	187	6	)	)	PUNCT
ijtc-603	187	7	,	,	PUNCT
ijtc-603	187	8	37–51	37–51	NUM
ijtc-603	187	9	.	.	PUNCT
ijtc-603	188	1	gunawan	gunawan	PROPN
ijtc-603	188	2	,	,	PUNCT
ijtc-603	188	3	j.	j.	PROPN
ijtc-603	188	4	,	,	PUNCT
ijtc-603	188	5	ph	ph	PROPN
ijtc-603	188	6	,	,	PUNCT
ijtc-603	188	7	d.	d.	PROPN
ijtc-603	188	8	,	,	PUNCT
ijtc-603	188	9	permatasari	permatasari	PROPN
ijtc-603	188	10	,	,	PUNCT
ijtc-603	188	11	p.	p.	PROPN
ijtc-603	188	12	,	,	PUNCT
ijtc-603	188	13	fauzi	fauzi	PROPN
ijtc-603	188	14	,	,	PUNCT
ijtc-603	188	15	h.	h.	PROPN
ijtc-603	188	16	,	,	PUNCT
ijtc-603	188	17	&	&	CCONJ
ijtc-603	188	18	ph	ph	PROPN
ijtc-603	188	19	,	,	PUNCT
ijtc-603	188	20	d.	d.	PROPN
ijtc-603	188	21	(	(	PUNCT
ijtc-603	188	22	2022	2022	NUM
ijtc-603	188	23	)	)	PUNCT
ijtc-603	188	24	.	.	PUNCT
ijtc-603	189	1	the	the	DET
ijtc-603	189	2	evolution	evolution	NOUN
ijtc-603	189	3	of	of	ADP
ijtc-603	189	4	sustainability	sustainability	NOUN
ijtc-603	189	5	reporting	reporting	NOUN
ijtc-603	189	6	practices	practice	NOUN
ijtc-603	189	7	in	in	ADP
ijtc-603	189	8	indonesia	indonesia	PROPN
ijtc-603	189	9	.	.	PROPN
ijtc-603	189	10	journal	journal	PROPN
ijtc-603	189	11	of	of	ADP
ijtc-603	189	12	cleaner	clean	ADJ
ijtc-603	189	13	production	production	NOUN
ijtc-603	189	14	,	,	PUNCT
ijtc-603	189	15	358(april	358(april	NUM
ijtc-603	189	16	)	)	PUNCT
ijtc-603	189	17	,	,	PUNCT
ijtc-603	189	18	131798	131798	NUM
ijtc-603	189	19	.	.	PUNCT
ijtc-603	190	1	https://doi.org/10.1016/j.jclepro.2022.131798	https://doi.org/10.1016/j.jclepro.2022.131798	PROPN
ijtc-603	190	2	herawati	herawati	PROPN
ijtc-603	190	3	,	,	PUNCT
ijtc-603	190	4	n.	n.	NOUN
ijtc-603	190	5	,	,	PUNCT
ijtc-603	190	6	&	&	CCONJ
ijtc-603	190	7	bandi	bandi	PROPN
ijtc-603	190	8	,	,	PUNCT
ijtc-603	190	9	b.	b.	PROPN
ijtc-603	190	10	(	(	PUNCT
ijtc-603	190	11	2017	2017	NUM
ijtc-603	190	12	)	)	PUNCT
ijtc-603	190	13	.	.	PUNCT
ijtc-603	191	1	dua	dua	PROPN
ijtc-603	191	2	puluh	puluh	PROPN
ijtc-603	191	3	tahun	tahun	PROPN
ijtc-603	191	4	riset	riset	PROPN
ijtc-603	191	5	perpajakan	perpajakan	PROPN
ijtc-603	191	6	dalam	dalam	PROPN
ijtc-603	191	7	akuntansi	akuntansi	PROPN
ijtc-603	191	8	:	:	PUNCT
ijtc-603	191	9	suatu	suatu	PROPN
ijtc-603	191	10	studi	studi	PROPN
ijtc-603	191	11	bibliografi	bibliografi	PROPN
ijtc-603	191	12	.	.	PROPN
ijtc-603	192	1	jurnal	jurnal	PROPN
ijtc-603	192	2	akuntansi	akuntansi	PROPN
ijtc-603	192	3	dan	dan	PROPN
ijtc-603	192	4	keuangan	keuangan	PROPN
ijtc-603	192	5	,	,	PUNCT
ijtc-603	192	6	19(2	19(2	NUM
ijtc-603	192	7	)	)	PUNCT
ijtc-603	192	8	,	,	PUNCT
ijtc-603	192	9	102–121	102–121	NUM
ijtc-603	192	10	.	.	PUNCT
ijtc-603	193	1	https://doi.org/10.9744/jak.19.2.102-121	https://doi.org/10.9744/jak.19.2.102-121	PROPN
ijtc-603	193	2	hesford	hesford	PROPN
ijtc-603	193	3	,	,	PUNCT
ijtc-603	193	4	j.	j.	PROPN
ijtc-603	193	5	w.	w.	PROPN
ijtc-603	193	6	,	,	PUNCT
ijtc-603	193	7	lee	lee	PROPN
ijtc-603	193	8	,	,	PUNCT
ijtc-603	193	9	s.	s.	PROPN
ijtc-603	193	10	h.	h.	PROPN
ijtc-603	193	11	(	(	PUNCT
ijtc-603	193	12	sam	sam	PROPN
ijtc-603	193	13	)	)	PUNCT
ijtc-603	193	14	,	,	PUNCT
ijtc-603	193	15	van	van	PROPN
ijtc-603	193	16	der	der	PROPN
ijtc-603	193	17	stede	stede	NOUN
ijtc-603	193	18	,	,	PUNCT
ijtc-603	193	19	w.	w.	PROPN
ijtc-603	193	20	a.	a.	PROPN
ijtc-603	193	21	,	,	PUNCT
ijtc-603	193	22	&	&	CCONJ
ijtc-603	193	23	young	young	PROPN
ijtc-603	193	24	,	,	PUNCT
ijtc-603	193	25	s.	s.	PROPN
ijtc-603	193	26	m.	m.	PROPN
ijtc-603	193	27	(	(	PUNCT
ijtc-603	193	28	2006	2006	NUM
ijtc-603	193	29	)	)	PUNCT
ijtc-603	193	30	.	.	PUNCT
ijtc-603	194	1	management	management	NOUN
ijtc-603	194	2	accounting	accounting	NOUN
ijtc-603	194	3	:	:	PUNCT
ijtc-603	194	4	a	a	DET
ijtc-603	194	5	bibliographic	bibliographic	ADJ
ijtc-603	194	6	study	study	NOUN
ijtc-603	194	7	.	.	PUNCT
ijtc-603	195	1	handbooks	handbook	NOUN
ijtc-603	195	2	of	of	ADP
ijtc-603	195	3	management	management	NOUN
ijtc-603	195	4	accounting	accounting	NOUN
ijtc-603	195	5	research	research	NOUN
ijtc-603	195	6	,	,	PUNCT
ijtc-603	195	7	1	1	NUM
ijtc-603	195	8	,	,	PUNCT
ijtc-603	195	9	3–26	3–26	NUM
ijtc-603	195	10	.	.	PUNCT
ijtc-603	196	1	https://doi.org/10.1016/s1751-3243(06)01001-7	https://doi.org/10.1016/s1751-3243(06)01001-7	PROPN
ijtc-603	196	2	ihsani	ihsani	PROPN
ijtc-603	196	3	,	,	PUNCT
ijtc-603	196	4	m.	m.	NOUN
ijtc-603	196	5	a.	a.	PROPN
ijtc-603	196	6	,	,	PUNCT
ijtc-603	196	7	firmansyah	firmansyah	PROPN
ijtc-603	196	8	,	,	PUNCT
ijtc-603	196	9	a.	a.	NOUN
ijtc-603	196	10	,	,	PUNCT
ijtc-603	196	11	&	&	CCONJ
ijtc-603	196	12	estutik	estutik	PROPN
ijtc-603	196	13	,	,	PUNCT
ijtc-603	196	14	r.	r.	PROPN
ijtc-603	196	15	s.	s.	PROPN
ijtc-603	196	16	(	(	PUNCT
ijtc-603	196	17	2021	2021	NUM
ijtc-603	196	18	)	)	PUNCT
ijtc-603	196	19	.	.	PUNCT
ijtc-603	197	1	market	market	NOUN
ijtc-603	197	2	response	response	NOUN
ijtc-603	197	3	to	to	ADP
ijtc-603	197	4	companies	company	NOUN
ijtc-603	197	5	sustainability	sustainability	NOUN
ijtc-603	197	6	disclosure	disclosure	NOUN
ijtc-603	197	7	and	and	CCONJ
ijtc-603	197	8	environmental	environmental	ADJ
ijtc-603	197	9	performance	performance	NOUN
ijtc-603	197	10	in	in	ADP
ijtc-603	197	11	indonesia	indonesia	PROPN
ijtc-603	197	12	.	.	PUNCT
ijtc-603	198	1	jurnal	jurnal	PROPN
ijtc-603	198	2	dinamika	dinamika	PROPN
ijtc-603	198	3	akuntansi	akuntansi	PROPN
ijtc-603	198	4	dan	dan	PROPN
ijtc-603	198	5	bisnis	bisnis	PROPN
ijtc-603	198	6	,	,	PUNCT
ijtc-603	198	7	8(2	8(2	NUM
ijtc-603	198	8	)	)	PUNCT
ijtc-603	198	9	,	,	PUNCT
ijtc-603	198	10	197–214	197–214	NUM
ijtc-603	198	11	.	.	PUNCT
ijtc-603	199	1	https://doi.org/10.24815/jdab.v8i2.21630	https://doi.org/10.24815/jdab.v8i2.21630	PROPN
ijtc-603	199	2	janji	janji	PROPN
ijtc-603	199	3	pt	pt	PROPN
ijtc-603	199	4	kcn	kcn	PROPN
ijtc-603	199	5	jalankan	jalankan	PROPN
ijtc-603	199	6	sanksi	sanksi	PROPN
ijtc-603	199	7	atas	atas	PROPN
ijtc-603	199	8	pencemaran	pencemaran	PROPN
ijtc-603	199	9	akibat	akibat	VERB
ijtc-603	199	10	abu	abu	PROPN
ijtc-603	199	11	batu	batu	PROPN
ijtc-603	199	12	bara	bara	PROPN
ijtc-603	199	13	di	di	PROPN
ijtc-603	199	14	marunda	marunda	PROPN
ijtc-603	199	15	halaman	halaman	PROPN
ijtc-603	199	16	all	all	DET
ijtc-603	199	17	kompas.com	kompas.com	X
ijtc-603	199	18	.	.	PUNCT
ijtc-603	200	1	(	(	PUNCT
ijtc-603	200	2	n.d	n.d	PROPN
ijtc-603	200	3	.	.	PROPN
ijtc-603	200	4	)	)	PUNCT
ijtc-603	200	5	.	.	PUNCT
ijtc-603	201	1	retrieved	retrieve	VERB
ijtc-603	201	2	october	october	PROPN
ijtc-603	201	3	25	25	NUM
ijtc-603	201	4	,	,	PUNCT
ijtc-603	201	5	2022	2022	NUM
ijtc-603	201	6	,	,	PUNCT
ijtc-603	201	7	from	from	ADP
ijtc-603	201	8	https://megapolitan.kompas.com/read/2022/03/18/10305041/janji-pt-kcn-jalankansanksi-atas-pencemaran-akibat-abu-batu-bara-di?page=all	https://megapolitan.kompas.com/read/2022/03/18/10305041/janji-pt-kcn-jalankansanksi-atas-pencemaran-akibat-abu-batu-bara-di?page=all	PROPN
ijtc-603	201	9	juwita	juwita	PROPN
ijtc-603	201	10	,	,	PUNCT
ijtc-603	201	11	n.	n.	NOUN
ijtc-603	201	12	,	,	PUNCT
ijtc-603	201	13	&	&	CCONJ
ijtc-603	201	14	honggowati	honggowati	PROPN
ijtc-603	201	15	,	,	PUNCT
ijtc-603	201	16	s.	s.	PROPN
ijtc-603	201	17	(	(	PUNCT
ijtc-603	201	18	2021	2021	NUM
ijtc-603	201	19	)	)	PUNCT
ijtc-603	201	20	.	.	PUNCT
ijtc-603	202	1	corporate	corporate	ADJ
ijtc-603	202	2	board	board	NOUN
ijtc-603	202	3	diversity	diversity	NOUN
ijtc-603	202	4	and	and	CCONJ
ijtc-603	202	5	sustainability	sustainability	NOUN
ijtc-603	202	6	reporting	reporting	NOUN
ijtc-603	202	7	:	:	PUNCT
ijtc-603	202	8	empirical	empirical	ADJ
ijtc-603	202	9	evidence	evidence	NOUN
ijtc-603	202	10	from	from	ADP
ijtc-603	202	11	indonesia	indonesia	PROPN
ijtc-603	202	12	before	before	ADP
ijtc-603	202	13	and	and	CCONJ
ijtc-603	202	14	during	during	ADP
ijtc-603	202	15	covid-19	covid-19	PROPN
ijtc-603	202	16	.	.	PROPN
ijtc-603	202	17	journal	journal	PROPN
ijtc-603	202	18	of	of	ADP
ijtc-603	202	19	accounting	accounting	NOUN
ijtc-603	202	20	and	and	CCONJ
ijtc-603	202	21	investment	investment	NOUN
ijtc-603	202	22	,	,	PUNCT
ijtc-603	202	23	23(1	23(1	NUM
ijtc-603	202	24	)	)	PUNCT
ijtc-603	202	25	,	,	PUNCT
ijtc-603	202	26	1–15	1–15	NUM
ijtc-603	202	27	.	.	PUNCT
ijtc-603	203	1	https://doi.org/10.18196/jai.v23i1.12767	https://doi.org/10.18196/jai.v23i1.12767	PROPN
ijtc-603	203	2	khafid	khafid	NOUN
ijtc-603	203	3	,	,	PUNCT
ijtc-603	203	4	m.	m.	NOUN
ijtc-603	203	5	,	,	PUNCT
ijtc-603	203	6	&	&	CCONJ
ijtc-603	203	7	mulyaningsih	mulyaningsih	PROPN
ijtc-603	203	8	,	,	PUNCT
ijtc-603	203	9	m.	m.	NOUN
ijtc-603	203	10	(	(	PUNCT
ijtc-603	203	11	2017	2017	NUM
ijtc-603	203	12	)	)	PUNCT
ijtc-603	203	13	.	.	PUNCT
ijtc-603	204	1	kontribusi	kontribusi	PROPN
ijtc-603	204	2	karakteristik	karakteristik	PROPN
ijtc-603	204	3	perusahaan	perusahaan	PROPN
ijtc-603	204	4	dan	dan	PROPN
ijtc-603	204	5	corporate	corporate	PROPN
ijtc-603	204	6	governance	governance	PROPN
ijtc-603	204	7	terhadap	terhadap	PROPN
ijtc-603	204	8	publikasi	publikasi	PROPN
ijtc-603	204	9	sustainability	sustainability	NOUN
ijtc-603	204	10	report	report	NOUN
ijtc-603	204	11	.	.	PUNCT
ijtc-603	205	1	ekuitas	ekuita	NOUN
ijtc-603	205	2	(	(	PUNCT
ijtc-603	205	3	jurnal	jurnal	ADJ
ijtc-603	205	4	ekonomi	ekonomi	PROPN
ijtc-603	205	5	dan	dan	PROPN
ijtc-603	205	6	keuangan	keuangan	PROPN
ijtc-603	205	7	)	)	PUNCT
ijtc-603	205	8	,	,	PUNCT
ijtc-603	205	9	19(3	19(3	NUM
ijtc-603	205	10	)	)	PUNCT
ijtc-603	205	11	,	,	PUNCT
ijtc-603	205	12	340	340	NUM
ijtc-603	205	13	.	.	PUNCT
ijtc-603	206	1	https://doi.org/10.24034/j25485024.y2015.v19.i3.1772	https://doi.org/10.24034/j25485024.y2015.v19.i3.1772	NOUN
ijtc-603	206	2	fourteen	fourteen	NUM
ijtc-603	206	3	years	year	NOUN
ijtc-603	206	4	of	of	ADP
ijtc-603	206	5	sustainability	sustainability	NOUN
ijtc-603	206	6	reporting	report	VERB
ijtc-603	206	7	research	research	NOUN
ijtc-603	206	8	in	in	ADP
ijtc-603	206	9	accounting	accounting	NOUN
ijtc-603	206	10	:	:	PUNCT
ijtc-603	206	11	bibliographic	bibliographic	ADJ
ijtc-603	206	12	studies	study	NOUN
ijtc-603	206	13	sururi	sururi	PROPN
ijtc-603	206	14	,	,	PUNCT
ijtc-603	206	15	aryani	aryani	NOUN
ijtc-603	206	16	and	and	CCONJ
ijtc-603	206	17	gantyowati	gantyowati	NUM
ijtc-603	206	18	68|	68|	NUM
ijtc-603	206	19	ilomata	ilomata	NOUN
ijtc-603	206	20	international	international	ADJ
ijtc-603	206	21	journal	journal	NOUN
ijtc-603	206	22	of	of	ADP
ijtc-603	206	23	tax	tax	PROPN
ijtc-603	206	24	&	&	CCONJ
ijtc-603	206	25	accounting	accounting	PROPN
ijtc-603	206	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	206	27	khan	khan	PROPN
ijtc-603	206	28	,	,	PUNCT
ijtc-603	206	29	h.	h.	PROPN
ijtc-603	206	30	z.	z.	PROPN
ijtc-603	206	31	,	,	PUNCT
ijtc-603	206	32	bose	bose	PROPN
ijtc-603	206	33	,	,	PUNCT
ijtc-603	206	34	s.	s.	PROPN
ijtc-603	206	35	,	,	PUNCT
ijtc-603	206	36	mollik	mollik	NOUN
ijtc-603	206	37	,	,	PUNCT
ijtc-603	206	38	a.	a.	NOUN
ijtc-603	206	39	t.	t.	PROPN
ijtc-603	206	40	,	,	PUNCT
ijtc-603	206	41	&	&	CCONJ
ijtc-603	206	42	harun	harun	PROPN
ijtc-603	206	43	,	,	PUNCT
ijtc-603	206	44	h.	h.	PROPN
ijtc-603	206	45	(	(	PUNCT
ijtc-603	206	46	2021	2021	NUM
ijtc-603	206	47	)	)	PUNCT
ijtc-603	206	48	.	.	PUNCT
ijtc-603	207	1	“	"	PUNCT
ijtc-603	207	2	green	green	ADJ
ijtc-603	207	3	washing	washing	NOUN
ijtc-603	207	4	”	"	PUNCT
ijtc-603	207	5	or	or	CCONJ
ijtc-603	207	6	“	"	PUNCT
ijtc-603	207	7	authentic	authentic	ADJ
ijtc-603	207	8	effort	effort	NOUN
ijtc-603	207	9	”	"	PUNCT
ijtc-603	207	10	?	?	PUNCT
ijtc-603	208	1	an	an	DET
ijtc-603	208	2	empirical	empirical	ADJ
ijtc-603	208	3	investigation	investigation	NOUN
ijtc-603	208	4	of	of	ADP
ijtc-603	208	5	the	the	DET
ijtc-603	208	6	quality	quality	NOUN
ijtc-603	208	7	of	of	ADP
ijtc-603	208	8	sustainability	sustainability	NOUN
ijtc-603	208	9	reporting	reporting	NOUN
ijtc-603	208	10	by	by	ADP
ijtc-603	208	11	banks	bank	NOUN
ijtc-603	208	12	.	.	PUNCT
ijtc-603	209	1	accounting	accounting	NOUN
ijtc-603	209	2	,	,	PUNCT
ijtc-603	209	3	auditing	auditing	NOUN
ijtc-603	209	4	and	and	CCONJ
ijtc-603	209	5	accountability	accountability	NOUN
ijtc-603	209	6	journal	journal	NOUN
ijtc-603	209	7	,	,	PUNCT
ijtc-603	209	8	34(2	34(2	NUM
ijtc-603	209	9	)	)	PUNCT
ijtc-603	209	10	,	,	PUNCT
ijtc-603	209	11	338–369	338–369	NUM
ijtc-603	209	12	.	.	PUNCT
ijtc-603	210	1	https://doi.org/10.1108/aaaj-01-2018-3330	https://doi.org/10.1108/aaaj-01-2018-3330	PROPN
ijtc-603	210	2	luft	luft	PROPN
ijtc-603	210	3	,	,	PUNCT
ijtc-603	210	4	j.	j.	PROPN
ijtc-603	210	5	,	,	PUNCT
ijtc-603	210	6	&	&	CCONJ
ijtc-603	210	7	shields	shield	NOUN
ijtc-603	210	8	,	,	PUNCT
ijtc-603	210	9	m.	m.	NOUN
ijtc-603	210	10	d.	d.	PROPN
ijtc-603	210	11	(	(	PUNCT
ijtc-603	210	12	2006	2006	NUM
ijtc-603	210	13	)	)	PUNCT
ijtc-603	210	14	.	.	PUNCT
ijtc-603	211	1	mapping	mapping	NOUN
ijtc-603	211	2	management	management	NOUN
ijtc-603	211	3	accounting	accounting	NOUN
ijtc-603	211	4	:	:	PUNCT
ijtc-603	211	5	graphics	graphic	NOUN
ijtc-603	211	6	and	and	CCONJ
ijtc-603	211	7	guidelines	guideline	NOUN
ijtc-603	211	8	for	for	ADP
ijtc-603	211	9	theory	theory	NOUN
ijtc-603	211	10	-	-	PUNCT
ijtc-603	211	11	consistent	consistent	ADJ
ijtc-603	211	12	empirical	empirical	ADJ
ijtc-603	211	13	research	research	NOUN
ijtc-603	211	14	.	.	PUNCT
ijtc-603	212	1	handbooks	handbook	NOUN
ijtc-603	212	2	of	of	ADP
ijtc-603	212	3	management	management	NOUN
ijtc-603	212	4	accounting	accounting	NOUN
ijtc-603	212	5	research	research	NOUN
ijtc-603	212	6	,	,	PUNCT
ijtc-603	212	7	1	1	NUM
ijtc-603	212	8	,	,	PUNCT
ijtc-603	212	9	27–95	27–95	NUM
ijtc-603	212	10	.	.	PUNCT
ijtc-603	213	1	https://doi.org/10.1016/s1751-3243(06)01002-9	https://doi.org/10.1016/s1751-3243(06)01002-9	NOUN
ijtc-603	213	2	marwa	marwa	PROPN
ijtc-603	213	3	,	,	PUNCT
ijtc-603	213	4	a.	a.	PROPN
ijtc-603	213	5	,	,	PUNCT
ijtc-603	213	6	isynuwardhana	isynuwardhana	PROPN
ijtc-603	213	7	,	,	PUNCT
ijtc-603	213	8	d.	d.	PROPN
ijtc-603	213	9	,	,	PUNCT
ijtc-603	213	10	&	&	CCONJ
ijtc-603	213	11	nurbaiti	nurbaiti	PROPN
ijtc-603	213	12	,	,	PUNCT
ijtc-603	213	13	a.	a.	NOUN
ijtc-603	213	14	(	(	PUNCT
ijtc-603	213	15	2017	2017	NUM
ijtc-603	213	16	)	)	PUNCT
ijtc-603	213	17	.	.	PUNCT
ijtc-603	214	1	intangible	intangible	ADJ
ijtc-603	214	2	asset	asset	NOUN
ijtc-603	214	3	,	,	PUNCT
ijtc-603	214	4	profitabilitas	profitabilita	NOUN
ijtc-603	214	5	,	,	PUNCT
ijtc-603	214	6	dan	dan	PROPN
ijtc-603	214	7	sustainability	sustainability	PROPN
ijtc-603	214	8	report	report	PROPN
ijtc-603	214	9	terhadap	terhadap	PROPN
ijtc-603	214	10	nilai	nilai	PROPN
ijtc-603	214	11	perusahaan	perusahaan	PROPN
ijtc-603	214	12	.	.	PROPN
ijtc-603	215	1	jurnal	jurnal	PROPN
ijtc-603	215	2	riset	riset	PROPN
ijtc-603	215	3	akuntansi	akuntansi	PROPN
ijtc-603	215	4	kontemporer	kontemporer	PROPN
ijtc-603	215	5	,	,	PUNCT
ijtc-603	215	6	9(2	9(2	NUM
ijtc-603	215	7	)	)	PUNCT
ijtc-603	215	8	,	,	PUNCT
ijtc-603	215	9	79	79	NUM
ijtc-603	215	10	–	–	PUNCT
ijtc-603	215	11	87	87	NUM
ijtc-603	215	12	.	.	PUNCT
ijtc-603	216	1	https://doi.org/10.23969/jrak.v9i2.582	https://doi.org/10.23969/jrak.v9i2.582	PROPN
ijtc-603	216	2	masum	masum	PROPN
ijtc-603	216	3	,	,	PUNCT
ijtc-603	216	4	m.	m.	PROPN
ijtc-603	216	5	h.	h.	PROPN
ijtc-603	216	6	,	,	PUNCT
ijtc-603	216	7	latiff	latiff	PROPN
ijtc-603	216	8	,	,	PUNCT
ijtc-603	216	9	a.	a.	PROPN
ijtc-603	216	10	r.	r.	PROPN
ijtc-603	216	11	a.	a.	PROPN
ijtc-603	216	12	,	,	PUNCT
ijtc-603	216	13	&	&	CCONJ
ijtc-603	216	14	osman	osman	PROPN
ijtc-603	216	15	,	,	PUNCT
ijtc-603	216	16	m.	m.	PROPN
ijtc-603	216	17	n.	n.	PROPN
ijtc-603	216	18	h.	h.	PROPN
ijtc-603	216	19	(	(	PUNCT
ijtc-603	216	20	2020	2020	NUM
ijtc-603	216	21	)	)	PUNCT
ijtc-603	216	22	.	.	PUNCT
ijtc-603	217	1	voluntary	voluntary	ADJ
ijtc-603	217	2	reporting	reporting	NOUN
ijtc-603	217	3	,	,	PUNCT
ijtc-603	217	4	sustainable	sustainable	ADJ
ijtc-603	217	5	reporting	reporting	NOUN
ijtc-603	217	6	and	and	CCONJ
ijtc-603	217	7	transition	transition	NOUN
ijtc-603	217	8	economy	economy	NOUN
ijtc-603	217	9	.	.	PUNCT
ijtc-603	218	1	international	international	ADJ
ijtc-603	218	2	business	business	NOUN
ijtc-603	218	3	and	and	CCONJ
ijtc-603	218	4	accounting	accounting	NOUN
ijtc-603	218	5	research	research	NOUN
ijtc-603	218	6	journal	journal	NOUN
ijtc-603	218	7	,	,	PUNCT
ijtc-603	218	8	4(2	4(2	NUM
ijtc-603	218	9	)	)	PUNCT
ijtc-603	218	10	,	,	PUNCT
ijtc-603	218	11	81–88	81–88	NUM
ijtc-603	218	12	.	.	PUNCT
ijtc-603	219	1	https://doi.org/10.15294/ibarj.v4i2.126	https://doi.org/10.15294/ibarj.v4i2.126	PROPN
ijtc-603	219	2	nilasakti	nilasakti	PROPN
ijtc-603	219	3	,	,	PUNCT
ijtc-603	219	4	a.	a.	NOUN
ijtc-603	219	5	o.	o.	PROPN
ijtc-603	219	6	,	,	PUNCT
ijtc-603	219	7	&	&	CCONJ
ijtc-603	219	8	falikhatun	falikhatun	PROPN
ijtc-603	219	9	,	,	PUNCT
ijtc-603	219	10	f.	f.	PROPN
ijtc-603	219	11	(	(	PUNCT
ijtc-603	219	12	2020	2020	NUM
ijtc-603	219	13	)	)	PUNCT
ijtc-603	219	14	.	.	PUNCT
ijtc-603	220	1	determinants	determinant	NOUN
ijtc-603	220	2	of	of	ADP
ijtc-603	220	3	sustainability	sustainability	NOUN
ijtc-603	220	4	reporting	reporting	NOUN
ijtc-603	220	5	of	of	ADP
ijtc-603	220	6	islamic	islamic	ADJ
ijtc-603	220	7	banks	bank	NOUN
ijtc-603	220	8	in	in	ADP
ijtc-603	220	9	emerging	emerge	VERB
ijtc-603	220	10	countries	country	NOUN
ijtc-603	220	11	.	.	PUNCT
ijtc-603	221	1	muqtasid	muqtasid	ADJ
ijtc-603	221	2	:	:	PUNCT
ijtc-603	221	3	jurnal	jurnal	ADJ
ijtc-603	221	4	ekonomi	ekonomi	PROPN
ijtc-603	221	5	dan	dan	PROPN
ijtc-603	221	6	perbankan	perbankan	PROPN
ijtc-603	221	7	syariah	syariah	PROPN
ijtc-603	221	8	,	,	PUNCT
ijtc-603	221	9	11(2	11(2	NOUN
ijtc-603	221	10	)	)	PUNCT
ijtc-603	221	11	,	,	PUNCT
ijtc-603	221	12	149	149	NUM
ijtc-603	221	13	–	–	SYM
ijtc-603	221	14	161	161	NUM
ijtc-603	221	15	.	.	PUNCT
ijtc-603	221	16	https://doi.org/10.18326/muqtasid.v11i2.149-161	https://doi.org/10.18326/muqtasid.v11i2.149-161	ADJ
ijtc-603	221	17	önder	önder	NOUN
ijtc-603	221	18	,	,	PUNCT
ijtc-603	221	19	ş	ş	X
ijtc-603	221	20	.	.	PROPN
ijtc-603	221	21	,	,	PUNCT
ijtc-603	221	22	&	&	CCONJ
ijtc-603	221	23	baimurzin	baimurzin	PROPN
ijtc-603	221	24	,	,	PUNCT
ijtc-603	221	25	r.	r.	PROPN
ijtc-603	221	26	(	(	PUNCT
ijtc-603	221	27	2020	2020	NUM
ijtc-603	221	28	)	)	PUNCT
ijtc-603	221	29	.	.	PUNCT
ijtc-603	222	1	effect	effect	NOUN
ijtc-603	222	2	of	of	ADP
ijtc-603	222	3	corporate	corporate	ADJ
ijtc-603	222	4	governance	governance	NOUN
ijtc-603	222	5	on	on	ADP
ijtc-603	222	6	sustainability	sustainability	NOUN
ijtc-603	222	7	disclosures	disclosure	NOUN
ijtc-603	222	8	:	:	PUNCT
ijtc-603	222	9	evidence	evidence	NOUN
ijtc-603	222	10	from	from	ADP
ijtc-603	222	11	turkey	turkey	PROPN
ijtc-603	222	12	.	.	PUNCT
ijtc-603	223	1	indonesian	indonesian	ADJ
ijtc-603	223	2	journal	journal	PROPN
ijtc-603	223	3	of	of	ADP
ijtc-603	223	4	sustainability	sustainability	NOUN
ijtc-603	223	5	accounting	accounting	NOUN
ijtc-603	223	6	and	and	CCONJ
ijtc-603	223	7	management	management	NOUN
ijtc-603	223	8	,	,	PUNCT
ijtc-603	223	9	4(1	4(1	NOUN
ijtc-603	223	10	)	)	PUNCT
ijtc-603	223	11	,	,	PUNCT
ijtc-603	223	12	93	93	NUM
ijtc-603	223	13	.	.	PUNCT
ijtc-603	224	1	https://doi.org/10.28992/ijsam.v4i1.207	https://doi.org/10.28992/ijsam.v4i1.207	NOUN
ijtc-603	224	2	onyali	onyali	ADJ
ijtc-603	224	3	,	,	PUNCT
ijtc-603	224	4	c.	c.	PROPN
ijtc-603	224	5	i.	i.	PROPN
ijtc-603	224	6	,	,	PUNCT
ijtc-603	224	7	&	&	CCONJ
ijtc-603	224	8	okafor	okafor	PROPN
ijtc-603	224	9	,	,	PUNCT
ijtc-603	224	10	t.	t.	PROPN
ijtc-603	224	11	g.	g.	PROPN
ijtc-603	224	12	(	(	PUNCT
ijtc-603	224	13	2019	2019	NUM
ijtc-603	224	14	)	)	PUNCT
ijtc-603	224	15	.	.	PUNCT
ijtc-603	225	1	assessment	assessment	NOUN
ijtc-603	225	2	of	of	ADP
ijtc-603	225	3	the	the	DET
ijtc-603	225	4	influence	influence	NOUN
ijtc-603	225	5	of	of	ADP
ijtc-603	225	6	foreign	foreign	ADJ
ijtc-603	225	7	directors	director	NOUN
ijtc-603	225	8	on	on	ADP
ijtc-603	225	9	integrated	integrate	VERB
ijtc-603	225	10	sustainability	sustainability	NOUN
ijtc-603	225	11	reporting	reporting	NOUN
ijtc-603	225	12	of	of	ADP
ijtc-603	225	13	consumer	consumer	NOUN
ijtc-603	225	14	goods	good	NOUN
ijtc-603	225	15	firms	firm	NOUN
ijtc-603	225	16	listed	list	VERB
ijtc-603	225	17	on	on	ADP
ijtc-603	225	18	nigerian	nigerian	ADJ
ijtc-603	225	19	stock	stock	NOUN
ijtc-603	225	20	exchange	exchange	PROPN
ijtc-603	225	21	.	.	PUNCT
ijtc-603	226	1	indonesian	indonesian	ADJ
ijtc-603	226	2	journal	journal	PROPN
ijtc-603	226	3	of	of	ADP
ijtc-603	226	4	sustainability	sustainability	NOUN
ijtc-603	226	5	accounting	accounting	NOUN
ijtc-603	226	6	and	and	CCONJ
ijtc-603	226	7	management	management	NOUN
ijtc-603	226	8	,	,	PUNCT
ijtc-603	226	9	3(1	3(1	NUM
ijtc-603	226	10	)	)	PUNCT
ijtc-603	226	11	,	,	PUNCT
ijtc-603	226	12	65	65	NUM
ijtc-603	226	13	.	.	PUNCT
ijtc-603	227	1	https://doi.org/10.28992/ijsam.v3i1.76	https://doi.org/10.28992/ijsam.v3i1.76	PROPN
ijtc-603	227	2	pencemaran	pencemaran	NOUN
ijtc-603	227	3	abu	abu	PROPN
ijtc-603	227	4	batu	batu	PROPN
ijtc-603	227	5	bara	bara	PROPN
ijtc-603	227	6	yang	yang	PROPN
ijtc-603	227	7	buat	buat	PROPN
ijtc-603	227	8	warga	warga	PROPN
ijtc-603	227	9	marunda	marunda	PROPN
ijtc-603	227	10	jakut	jakut	PROPN
ijtc-603	227	11	menderita	menderita	PROPN
ijtc-603	227	12	.	.	PUNCT
ijtc-603	228	1	(	(	PUNCT
ijtc-603	228	2	n.d	n.d	PROPN
ijtc-603	228	3	.	.	PROPN
ijtc-603	228	4	)	)	PUNCT
ijtc-603	228	5	.	.	PUNCT
ijtc-603	229	1	retrieved	retrieve	VERB
ijtc-603	229	2	october	october	PROPN
ijtc-603	229	3	25	25	NUM
ijtc-603	229	4	,	,	PUNCT
ijtc-603	229	5	2022	2022	NUM
ijtc-603	229	6	,	,	PUNCT
ijtc-603	229	7	from	from	ADP
ijtc-603	229	8	https://tirto.id/pencemaran-abu-batu-bara-yang-buat-warga-marunda-jakutmenderita-gpwb	https://tirto.id/pencemaran-abu-batu-bara-yang-buat-warga-marunda-jakutmenderita-gpwb	PROPN
ijtc-603	229	9	rahman	rahman	PROPN
ijtc-603	229	10	,	,	PUNCT
ijtc-603	229	11	m.	m.	NOUN
ijtc-603	229	12	,	,	PUNCT
ijtc-603	229	13	rasid	rasid	PROPN
ijtc-603	229	14	,	,	PUNCT
ijtc-603	229	15	s.	s.	PROPN
ijtc-603	229	16	z.	z.	PROPN
ijtc-603	229	17	a.	a.	PROPN
ijtc-603	229	18	,	,	PUNCT
ijtc-603	229	19	&	&	CCONJ
ijtc-603	229	20	basiruddin	basiruddin	PROPN
ijtc-603	229	21	,	,	PUNCT
ijtc-603	229	22	r.	r.	PROPN
ijtc-603	229	23	(	(	PUNCT
ijtc-603	229	24	2020	2020	NUM
ijtc-603	229	25	)	)	PUNCT
ijtc-603	229	26	.	.	PUNCT
ijtc-603	230	1	moderating	moderate	VERB
ijtc-603	230	2	effect	effect	NOUN
ijtc-603	230	3	of	of	ADP
ijtc-603	230	4	earnings	earning	NOUN
ijtc-603	230	5	management	management	NOUN
ijtc-603	230	6	in	in	ADP
ijtc-603	230	7	the	the	DET
ijtc-603	230	8	relationship	relationship	NOUN
ijtc-603	230	9	between	between	ADP
ijtc-603	230	10	sustainability	sustainability	NOUN
ijtc-603	230	11	reporting	reporting	NOUN
ijtc-603	230	12	initiatives	initiative	NOUN
ijtc-603	230	13	and	and	CCONJ
ijtc-603	230	14	value	value	NOUN
ijtc-603	230	15	relevance	relevance	NOUN
ijtc-603	230	16	.	.	PUNCT
ijtc-603	231	1	indonesian	indonesian	ADJ
ijtc-603	231	2	journal	journal	PROPN
ijtc-603	231	3	of	of	ADP
ijtc-603	231	4	sustainability	sustainability	NOUN
ijtc-603	231	5	accounting	accounting	NOUN
ijtc-603	231	6	and	and	CCONJ
ijtc-603	231	7	management	management	NOUN
ijtc-603	231	8	,	,	PUNCT
ijtc-603	231	9	4(2	4(2	NUM
ijtc-603	231	10	)	)	PUNCT
ijtc-603	231	11	,	,	PUNCT
ijtc-603	231	12	266	266	NUM
ijtc-603	231	13	.	.	PUNCT
ijtc-603	232	1	https://doi.org/10.28992/ijsam.v4i2.309	https://doi.org/10.28992/ijsam.v4i2.309	NOUN
ijtc-603	232	2	rudyanto	rudyanto	PROPN
ijtc-603	232	3	,	,	PUNCT
ijtc-603	232	4	a.	a.	NOUN
ijtc-603	232	5	,	,	PUNCT
ijtc-603	232	6	&	&	CCONJ
ijtc-603	232	7	siregar	siregar	NOUN
ijtc-603	232	8	,	,	PUNCT
ijtc-603	232	9	s.	s.	PROPN
ijtc-603	232	10	v.	v.	PROPN
ijtc-603	232	11	(	(	PUNCT
ijtc-603	232	12	2018	2018	NUM
ijtc-603	232	13	)	)	PUNCT
ijtc-603	232	14	.	.	PUNCT
ijtc-603	233	1	the	the	DET
ijtc-603	233	2	effect	effect	NOUN
ijtc-603	233	3	of	of	ADP
ijtc-603	233	4	stakeholder	stakeholder	NOUN
ijtc-603	233	5	pressure	pressure	NOUN
ijtc-603	233	6	and	and	CCONJ
ijtc-603	233	7	corporate	corporate	ADJ
ijtc-603	233	8	governance	governance	NOUN
ijtc-603	233	9	on	on	ADP
ijtc-603	233	10	the	the	DET
ijtc-603	233	11	sustainability	sustainability	NOUN
ijtc-603	233	12	report	report	NOUN
ijtc-603	233	13	quality	quality	NOUN
ijtc-603	233	14	.	.	PUNCT
ijtc-603	234	1	international	international	ADJ
ijtc-603	234	2	journal	journal	PROPN
ijtc-603	234	3	of	of	ADP
ijtc-603	234	4	ethics	ethic	NOUN
ijtc-603	234	5	and	and	CCONJ
ijtc-603	234	6	systems	system	NOUN
ijtc-603	234	7	,	,	PUNCT
ijtc-603	234	8	34(2	34(2	NUM
ijtc-603	234	9	)	)	PUNCT
ijtc-603	234	10	,	,	PUNCT
ijtc-603	234	11	233–249	233–249	NUM
ijtc-603	234	12	.	.	PUNCT
ijtc-603	235	1	https://doi.org/10.1108/ijoes-05-2017-0071	https://doi.org/10.1108/ijoes-05-2017-0071	PROPN
ijtc-603	235	2	supriyati	supriyati	PROPN
ijtc-603	235	3	,	,	PUNCT
ijtc-603	235	4	s.	s.	PROPN
ijtc-603	235	5	,	,	PUNCT
ijtc-603	235	6	&	&	CCONJ
ijtc-603	235	7	anggraini	anggraini	PROPN
ijtc-603	235	8	,	,	PUNCT
ijtc-603	235	9	d.	d.	PROPN
ijtc-603	235	10	d.	d.	PROPN
ijtc-603	235	11	(	(	PUNCT
ijtc-603	235	12	2021	2021	NUM
ijtc-603	235	13	)	)	PUNCT
ijtc-603	235	14	.	.	PUNCT
ijtc-603	236	1	sustainability	sustainability	NOUN
ijtc-603	236	2	reporting	reporting	NOUN
ijtc-603	236	3	and	and	CCONJ
ijtc-603	236	4	tax	tax	NOUN
ijtc-603	236	5	aggressiveness	aggressiveness	NOUN
ijtc-603	236	6	:	:	PUNCT
ijtc-603	236	7	evidence	evidence	NOUN
ijtc-603	236	8	from	from	ADP
ijtc-603	236	9	a	a	DET
ijtc-603	236	10	public	public	ADJ
ijtc-603	236	11	company	company	NOUN
ijtc-603	236	12	in	in	ADP
ijtc-603	236	13	indonesia	indonesia	PROPN
ijtc-603	236	14	.	.	PUNCT
ijtc-603	237	1	indonesian	indonesian	PROPN
ijtc-603	237	2	journal	journal	PROPN
ijtc-603	237	3	of	of	ADP
ijtc-603	237	4	sustainability	sustainability	NOUN
ijtc-603	237	5	…	…	PUNCT
ijtc-603	237	6	.	.	PUNCT
ijtc-603	238	1	https://doi.org/10.28992/ijsam.v5i1.249	https://doi.org/10.28992/ijsam.v5i1.249	PROPN
ijtc-603	238	2	tarigan	tarigan	PROPN
ijtc-603	238	3	,	,	PUNCT
ijtc-603	238	4	j.	j.	PROPN
ijtc-603	238	5	,	,	PUNCT
ijtc-603	238	6	&	&	CCONJ
ijtc-603	238	7	semuel	semuel	PROPN
ijtc-603	238	8	,	,	PUNCT
ijtc-603	238	9	h.	h.	PROPN
ijtc-603	238	10	(	(	PUNCT
ijtc-603	238	11	2015	2015	NUM
ijtc-603	238	12	)	)	PUNCT
ijtc-603	238	13	.	.	PUNCT
ijtc-603	239	1	pengungkapan	pengungkapan	PROPN
ijtc-603	239	2	sustainability	sustainability	NOUN
ijtc-603	239	3	report	report	PROPN
ijtc-603	239	4	dan	dan	PROPN
ijtc-603	239	5	kinerja	kinerja	PROPN
ijtc-603	239	6	keuangan	keuangan	PROPN
ijtc-603	239	7	.	.	PUNCT
ijtc-603	240	1	jurnal	jurnal	ADJ
ijtc-603	240	2	akuntansi	akuntansi	PROPN
ijtc-603	240	3	dan	dan	PROPN
ijtc-603	240	4	keuangan	keuangan	PROPN
ijtc-603	240	5	,	,	PUNCT
ijtc-603	240	6	16(2	16(2	NUM
ijtc-603	240	7	)	)	PUNCT
ijtc-603	240	8	,	,	PUNCT
ijtc-603	240	9	88–101	88–101	NUM
ijtc-603	240	10	.	.	PUNCT
ijtc-603	241	1	https://doi.org/10.9744/jak.16.2.88-101	https://doi.org/10.9744/jak.16.2.88-101	PRON
ijtc-603	241	2	fourteen	fourteen	NUM
ijtc-603	241	3	years	year	NOUN
ijtc-603	241	4	of	of	ADP
ijtc-603	241	5	sustainability	sustainability	NOUN
ijtc-603	241	6	reporting	report	VERB
ijtc-603	241	7	research	research	NOUN
ijtc-603	241	8	in	in	ADP
ijtc-603	241	9	accounting	accounting	NOUN
ijtc-603	241	10	:	:	PUNCT
ijtc-603	241	11	bibliographic	bibliographic	ADJ
ijtc-603	241	12	studies	study	NOUN
ijtc-603	241	13	sururi	sururi	PROPN
ijtc-603	241	14	,	,	PUNCT
ijtc-603	241	15	aryani	aryani	NOUN
ijtc-603	241	16	and	and	CCONJ
ijtc-603	241	17	gantyowati	gantyowati	NOUN
ijtc-603	241	18	69|	69|	NUM
ijtc-603	241	19	ilomata	ilomata	NOUN
ijtc-603	241	20	international	international	ADJ
ijtc-603	241	21	journal	journal	NOUN
ijtc-603	241	22	of	of	ADP
ijtc-603	241	23	tax	tax	PROPN
ijtc-603	241	24	&	&	CCONJ
ijtc-603	241	25	accounting	accounting	PROPN
ijtc-603	241	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-603	241	27	wulandari	wulandari	ADV
ijtc-603	241	28	,	,	PUNCT
ijtc-603	241	29	r.	r.	PROPN
ijtc-603	241	30	,	,	PUNCT
ijtc-603	241	31	fauziyah	fauziyah	PROPN
ijtc-603	241	32	,	,	PUNCT
ijtc-603	241	33	s.	s.	PROPN
ijtc-603	241	34	,	,	PUNCT
ijtc-603	241	35	&	&	CCONJ
ijtc-603	241	36	mubarok	mubarok	PROPN
ijtc-603	241	37	,	,	PUNCT
ijtc-603	241	38	a.	a.	NOUN
ijtc-603	241	39	(	(	PUNCT
ijtc-603	241	40	2021	2021	NUM
ijtc-603	241	41	)	)	PUNCT
ijtc-603	241	42	.	.	PUNCT
ijtc-603	242	1	“	"	PUNCT
ijtc-603	242	2	(	(	PUNCT
ijtc-603	242	3	studi	studi	PROPN
ijtc-603	242	4	empiris	empiris	PROPN
ijtc-603	242	5	pada	pada	PROPN
ijtc-603	242	6	perusahaan	perusahaan	PROPN
ijtc-603	242	7	yang	yang	PROPN
ijtc-603	242	8	mengikuti	mengikuti	PROPN
ijtc-603	242	9	asia	asia	PROPN
ijtc-603	242	10	sustainability	sustainability	NOUN
ijtc-603	242	11	reporting	reporting	NOUN
ijtc-603	242	12	rating	rating	NOUN
ijtc-603	242	13	periode	periode	PROPN
ijtc-603	242	14	2015	2015	NUM
ijtc-603	242	15	-	-	SYM
ijtc-603	242	16	2020	2020	NUM
ijtc-603	242	17	)	)	PUNCT
ijtc-603	242	18	.	.	PUNCT
ijtc-603	242	19	”	"	PUNCT
ijtc-603	242	20	accounthink	accounthink	PROPN
ijtc-603	242	21	 	 	SPACE
ijtc-603	242	22	:	:	PUNCT
ijtc-603	242	23	journal	journal	NOUN
ijtc-603	242	24	of	of	ADP
ijtc-603	242	25	accounting	accounting	NOUN
ijtc-603	242	26	and	and	CCONJ
ijtc-603	242	27	finance	finance	NOUN
ijtc-603	242	28	,	,	PUNCT
ijtc-603	242	29	6(02	6(02	NUM
ijtc-603	242	30	)	)	PUNCT
ijtc-603	242	31	,	,	PUNCT
ijtc-603	242	32	181–193	181–193	NUM
ijtc-603	242	33	.	.	PUNCT