id	sid	tid	token	lemma	pos
ijtc-659	1	1	the	the	DET
ijtc-659	1	2	illomata	illomata	PROPN
ijtc-659	1	3	international	international	PROPN
ijtc-659	1	4	journal	journal	PROPN
ijtc-659	1	5	of	of	ADP
ijtc-659	1	6	management	management	NOUN
ijtc-659	1	7	ilomata	ilomata	PROPN
ijtc-659	1	8	international	international	ADJ
ijtc-659	1	9	journal	journal	NOUN
ijtc-659	1	10	of	of	ADP
ijtc-659	1	11	tax	tax	PROPN
ijtc-659	1	12	&	&	CCONJ
ijtc-659	1	13	accounting	account	VERB
ijtc-659	1	14	p	p	PROPN
ijtc-659	1	15	-	-	PUNCT
ijtc-659	1	16	issn	issn	NOUN
ijtc-659	1	17	:	:	PUNCT
ijtc-659	1	18	2714	2714	NUM
ijtc-659	1	19	-	-	SYM
ijtc-659	1	20	9838	9838	NUM
ijtc-659	1	21	;	;	PUNCT
ijtc-659	1	22	e	e	X
ijtc-659	1	23	-	-	PUNCT
ijtc-659	1	24	issn	issn	NOUN
ijtc-659	1	25	:	:	PUNCT
ijtc-659	1	26	2714	2714	NUM
ijtc-659	1	27	-	-	SYM
ijtc-659	1	28	9846	9846	NUM
ijtc-659	1	29	volume	volume	NOUN
ijtc-659	1	30	4	4	NUM
ijtc-659	1	31	,	,	PUNCT
ijtc-659	1	32	issue	issue	NOUN
ijtc-659	1	33	1	1	NUM
ijtc-659	1	34	,	,	PUNCT
ijtc-659	1	35	january	january	PROPN
ijtc-659	1	36	2023	2023	NUM
ijtc-659	1	37	page	page	NOUN
ijtc-659	1	38	no	no	NOUN
ijtc-659	1	39	.	.	NOUN
ijtc-659	2	1	104	104	NUM
ijtc-659	2	2	-	-	SYM
ijtc-659	2	3	116	116	NUM
ijtc-659	2	4	104	104	NUM
ijtc-659	2	5	|	|	ADV
ijtc-659	2	6	ilomata	ilomata	PROPN
ijtc-659	2	7	international	international	ADJ
ijtc-659	2	8	journal	journal	NOUN
ijtc-659	2	9	of	of	ADP
ijtc-659	2	10	tax	tax	PROPN
ijtc-659	2	11	&	&	CCONJ
ijtc-659	2	12	accounting	account	VERB
ijtc-659	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	2	14	financial	financial	ADJ
ijtc-659	2	15	performance	performance	NOUN
ijtc-659	2	16	of	of	ADP
ijtc-659	2	17	banking	banking	NOUN
ijtc-659	2	18	companies	company	NOUN
ijtc-659	2	19	on	on	ADP
ijtc-659	2	20	idx	idx	NOUN
ijtc-659	2	21	before	before	ADV
ijtc-659	2	22	as	as	ADV
ijtc-659	2	23	well	well	ADV
ijtc-659	2	24	as	as	ADP
ijtc-659	2	25	during	during	ADP
ijtc-659	2	26	the	the	DET
ijtc-659	2	27	covid-19	covid-19	PROPN
ijtc-659	2	28	pandemic	pandemic	ADJ
ijtc-659	2	29	martinus	martinus	NOUN
ijtc-659	2	30	budiantara1	budiantara1	PROPN
ijtc-659	2	31	,	,	PUNCT
ijtc-659	2	32	ratri	ratri	PROPN
ijtc-659	2	33	paramitalaksmi2	paramitalaksmi2	PROPN
ijtc-659	2	34	,	,	PUNCT
ijtc-659	2	35	fiki	fiki	PROPN
ijtc-659	2	36	rihadani3	rihadani3	PROPN
ijtc-659	2	37	123universitas	123universitas	PROPN
ijtc-659	2	38	mercu	mercu	PROPN
ijtc-659	2	39	buana	buana	PROPN
ijtc-659	2	40	yogyakarta	yogyakarta	PROPN
ijtc-659	2	41	,	,	PUNCT
ijtc-659	2	42	indonesia	indonesia	PROPN
ijtc-659	2	43	correspondent	correspondent	NOUN
ijtc-659	2	44	:	:	PUNCT
ijtc-659	2	45	budiantara@mercubuana	budiantara@mercubuana	X
ijtc-659	2	46	-	-	PUNCT
ijtc-659	2	47	yogya.ac.id1	yogya.ac.id1	ADV
ijtc-659	2	48	received	receive	VERB
ijtc-659	2	49	:	:	PUNCT
ijtc-659	2	50	december	december	PROPN
ijtc-659	2	51	2	2	NUM
ijtc-659	2	52	,	,	PUNCT
ijtc-659	2	53	2022	2022	NUM
ijtc-659	2	54	accepted	accept	VERB
ijtc-659	2	55	:	:	PUNCT
ijtc-659	2	56	january	january	PROPN
ijtc-659	2	57	27	27	NUM
ijtc-659	2	58	,	,	PUNCT
ijtc-659	2	59	2023	2023	NUM
ijtc-659	2	60	published	publish	VERB
ijtc-659	2	61	:	:	PUNCT
ijtc-659	2	62	january	january	PROPN
ijtc-659	2	63	31	31	NUM
ijtc-659	2	64	,	,	PUNCT
ijtc-659	2	65	2023	2023	NUM
ijtc-659	2	66	citation	citation	NOUN
ijtc-659	2	67	:	:	PUNCT
ijtc-659	3	1	budiantara	budiantara	NOUN
ijtc-659	3	2	,	,	PUNCT
ijtc-659	3	3	m.	m.	NOUN
ijtc-659	3	4	,	,	PUNCT
ijtc-659	3	5	paramitalaksmi	paramitalaksmi	PROPN
ijtc-659	3	6	,	,	PUNCT
ijtc-659	3	7	r.	r.	PROPN
ijtc-659	3	8	&	&	CCONJ
ijtc-659	3	9	rihadani	rihadani	PROPN
ijtc-659	3	10	,	,	PUNCT
ijtc-659	3	11	f.	f.	PROPN
ijtc-659	3	12	(	(	PUNCT
ijtc-659	3	13	2023	2023	NUM
ijtc-659	3	14	)	)	PUNCT
ijtc-659	3	15	.	.	PUNCT
ijtc-659	4	1	analysis	analysis	NOUN
ijtc-659	4	2	of	of	ADP
ijtc-659	4	3	financial	financial	ADJ
ijtc-659	4	4	performance	performance	NOUN
ijtc-659	4	5	of	of	ADP
ijtc-659	4	6	banking	banking	NOUN
ijtc-659	4	7	companies	company	NOUN
ijtc-659	4	8	on	on	ADP
ijtc-659	4	9	idx	idx	NOUN
ijtc-659	4	10	before	before	ADV
ijtc-659	4	11	as	as	ADV
ijtc-659	4	12	well	well	ADV
ijtc-659	4	13	as	as	ADP
ijtc-659	4	14	during	during	ADP
ijtc-659	4	15	the	the	DET
ijtc-659	4	16	covid-19	covid-19	PROPN
ijtc-659	4	17	pandemic	pandemic	NOUN
ijtc-659	4	18	.	.	PUNCT
ijtc-659	5	1	ilomata	ilomata	PROPN
ijtc-659	5	2	international	international	ADJ
ijtc-659	5	3	journal	journal	NOUN
ijtc-659	5	4	of	of	ADP
ijtc-659	5	5	tax	tax	NOUN
ijtc-659	5	6	and	and	CCONJ
ijtc-659	5	7	accounting	accounting	NOUN
ijtc-659	5	8	,	,	PUNCT
ijtc-659	5	9	4(1	4(1	NOUN
ijtc-659	5	10	)	)	PUNCT
ijtc-659	5	11	,	,	PUNCT
ijtc-659	5	12	104	104	NUM
ijtc-659	5	13	-	-	SYM
ijtc-659	5	14	116	116	NUM
ijtc-659	5	15	.	.	PUNCT
ijtc-659	6	1	https://doi.org/10.52728/ijtc.v4i1.659	https://doi.org/10.52728/ijtc.v4i1.659	PROPN
ijtc-659	6	2	abstract	abstract	NOUN
ijtc-659	6	3	:	:	PUNCT
ijtc-659	6	4	this	this	DET
ijtc-659	6	5	study	study	NOUN
ijtc-659	6	6	aims	aim	VERB
ijtc-659	6	7	to	to	PART
ijtc-659	6	8	determine	determine	VERB
ijtc-659	6	9	the	the	DET
ijtc-659	6	10	financial	financial	ADJ
ijtc-659	6	11	performance	performance	NOUN
ijtc-659	6	12	on	on	ADP
ijtc-659	6	13	44	44	NUM
ijtc-659	6	14	bank	bank	NOUN
ijtc-659	6	15	company	company	NOUN
ijtc-659	6	16	listed	list	VERB
ijtc-659	6	17	by	by	ADP
ijtc-659	6	18	idx	idx	PROPN
ijtc-659	6	19	(	(	PUNCT
ijtc-659	6	20	indonesian	indonesian	ADJ
ijtc-659	6	21	stock	stock	NOUN
ijtc-659	6	22	exchange	exchange	PROPN
ijtc-659	6	23	)	)	PUNCT
ijtc-659	6	24	before	before	ADP
ijtc-659	6	25	as	as	ADV
ijtc-659	6	26	well	well	ADV
ijtc-659	6	27	as	as	ADP
ijtc-659	6	28	after	after	ADP
ijtc-659	6	29	the	the	DET
ijtc-659	6	30	covid-19	covid-19	PROPN
ijtc-659	6	31	pandemic	pandemic	NOUN
ijtc-659	6	32	’s	’s	PART
ijtc-659	6	33	period	period	NOUN
ijtc-659	6	34	using	use	VERB
ijtc-659	6	35	operating	operating	NOUN
ijtc-659	6	36	expenses	expense	NOUN
ijtc-659	6	37	and	and	CCONJ
ijtc-659	6	38	operating	operate	VERB
ijtc-659	6	39	income	income	NOUN
ijtc-659	6	40	(	(	PUNCT
ijtc-659	6	41	bopo	bopo	NOUN
ijtc-659	6	42	)	)	PUNCT
ijtc-659	6	43	,	,	PUNCT
ijtc-659	6	44	return	return	VERB
ijtc-659	6	45	on	on	ADP
ijtc-659	6	46	asset	asset	NOUN
ijtc-659	6	47	(	(	PUNCT
ijtc-659	6	48	roa	roa	PROPN
ijtc-659	6	49	)	)	PUNCT
ijtc-659	6	50	,	,	PUNCT
ijtc-659	6	51	non	non	ADJ
ijtc-659	6	52	performing	perform	VERB
ijtc-659	6	53	loan	loan	NOUN
ijtc-659	6	54	(	(	PUNCT
ijtc-659	6	55	npl	npl	NOUN
ijtc-659	6	56	)	)	PUNCT
ijtc-659	6	57	,	,	PUNCT
ijtc-659	6	58	also	also	ADV
ijtc-659	6	59	capital	capital	NOUN
ijtc-659	6	60	adequacy	adequacy	NOUN
ijtc-659	6	61	ratio	ratio	NOUN
ijtc-659	6	62	(	(	PUNCT
ijtc-659	6	63	car	car	NOUN
ijtc-659	6	64	)	)	PUNCT
ijtc-659	6	65	variables	variable	NOUN
ijtc-659	6	66	and	and	CCONJ
ijtc-659	6	67	comparative	comparative	ADJ
ijtc-659	6	68	quantitative	quantitative	ADJ
ijtc-659	6	69	methods	method	NOUN
ijtc-659	6	70	,	,	PUNCT
ijtc-659	6	71	with	with	ADP
ijtc-659	6	72	difference	difference	NOUN
ijtc-659	6	73	test	test	NOUN
ijtc-659	6	74	analysis	analysis	NOUN
ijtc-659	6	75	tools	tool	NOUN
ijtc-659	6	76	paired	pair	VERB
ijtc-659	6	77	simple	simple	ADJ
ijtc-659	6	78	t	t	NOUN
ijtc-659	6	79	-	-	PUNCT
ijtc-659	6	80	test	test	NOUN
ijtc-659	6	81	and	and	CCONJ
ijtc-659	6	82	sign	sign	NOUN
ijtc-659	6	83	-	-	PUNCT
ijtc-659	6	84	wixolcon	wixolcon	NOUN
ijtc-659	6	85	.	.	PUNCT
ijtc-659	7	1	the	the	DET
ijtc-659	7	2	ratio	ratio	NOUN
ijtc-659	7	3	of	of	ADP
ijtc-659	7	4	car	car	NOUN
ijtc-659	7	5	and	and	CCONJ
ijtc-659	7	6	npl	npl	PROPN
ijtc-659	7	7	was	be	AUX
ijtc-659	7	8	categorized	categorize	VERB
ijtc-659	7	9	as	as	ADV
ijtc-659	7	10	safe	safe	ADJ
ijtc-659	7	11	before	before	ADP
ijtc-659	7	12	as	as	ADV
ijtc-659	7	13	well	well	ADV
ijtc-659	7	14	as	as	ADP
ijtc-659	7	15	after	after	ADP
ijtc-659	7	16	the	the	DET
ijtc-659	7	17	covid-19	covid-19	PROPN
ijtc-659	7	18	pandemic	pandemic	NOUN
ijtc-659	7	19	’s	’s	PART
ijtc-659	7	20	period	period	NOUN
ijtc-659	7	21	,	,	PUNCT
ijtc-659	7	22	and	and	CCONJ
ijtc-659	7	23	its	its	PRON
ijtc-659	7	24	contrast	contrast	NOUN
ijtc-659	7	25	to	to	ADP
ijtc-659	7	26	the	the	DET
ijtc-659	7	27	ratio	ratio	NOUN
ijtc-659	7	28	of	of	ADP
ijtc-659	7	29	roa	roa	NOUN
ijtc-659	7	30	and	and	CCONJ
ijtc-659	7	31	bopo	bopo	NOUN
ijtc-659	7	32	.	.	PUNCT
ijtc-659	8	1	on	on	ADP
ijtc-659	8	2	the	the	DET
ijtc-659	8	3	other	other	ADJ
ijtc-659	8	4	hand	hand	NOUN
ijtc-659	8	5	,	,	PUNCT
ijtc-659	8	6	during	during	ADP
ijtc-659	8	7	the	the	DET
ijtc-659	8	8	period	period	NOUN
ijtc-659	8	9	of	of	ADP
ijtc-659	8	10	covid-19	covid-19	PROPN
ijtc-659	8	11	pandemic	pandemic	ADJ
ijtc-659	8	12	,	,	PUNCT
ijtc-659	8	13	roa	roa	NOUN
ijtc-659	8	14	,	,	PUNCT
ijtc-659	8	15	car	car	NOUN
ijtc-659	8	16	and	and	CCONJ
ijtc-659	8	17	npl	npl	PROPN
ijtc-659	8	18	experienced	experience	VERB
ijtc-659	8	19	an	an	DET
ijtc-659	8	20	increase	increase	NOUN
ijtc-659	8	21	in	in	ADP
ijtc-659	8	22	performance	performance	NOUN
ijtc-659	8	23	while	while	SCONJ
ijtc-659	8	24	bopo	bopo	NOUN
ijtc-659	8	25	experienced	experience	VERB
ijtc-659	8	26	a	a	DET
ijtc-659	8	27	decrease	decrease	NOUN
ijtc-659	8	28	in	in	ADP
ijtc-659	8	29	performance	performance	NOUN
ijtc-659	8	30	.	.	PUNCT
ijtc-659	9	1	the	the	DET
ijtc-659	9	2	results	result	NOUN
ijtc-659	9	3	are	be	AUX
ijtc-659	9	4	the	the	DET
ijtc-659	9	5	ratio	ratio	NOUN
ijtc-659	9	6	of	of	ADP
ijtc-659	9	7	car	car	NOUN
ijtc-659	9	8	,	,	PUNCT
ijtc-659	9	9	roa	roa	PROPN
ijtc-659	9	10	and	and	CCONJ
ijtc-659	9	11	npl	npl	PROPN
ijtc-659	9	12	showed	show	VERB
ijtc-659	9	13	a	a	DET
ijtc-659	9	14	sig	sig	NOUN
ijtc-659	9	15	difference	difference	NOUN
ijtc-659	9	16	,	,	PUNCT
ijtc-659	9	17	while	while	SCONJ
ijtc-659	9	18	the	the	DET
ijtc-659	9	19	bopo	bopo	NOUN
ijtc-659	9	20	ratio	ratio	NOUN
ijtc-659	9	21	did	do	AUX
ijtc-659	9	22	not	not	PART
ijtc-659	9	23	show	show	VERB
ijtc-659	9	24	any	any	DET
ijtc-659	9	25	sig	sig	NOUN
ijtc-659	9	26	differences	difference	NOUN
ijtc-659	9	27	in	in	ADP
ijtc-659	9	28	44	44	NUM
ijtc-659	9	29	banking	banking	NOUN
ijtc-659	9	30	company	company	NOUN
ijtc-659	9	31	that	that	PRON
ijtc-659	9	32	listed	list	VERB
ijtc-659	9	33	on	on	ADP
ijtc-659	9	34	the	the	DET
ijtc-659	9	35	idx	idx	NOUN
ijtc-659	9	36	before	before	ADP
ijtc-659	9	37	as	as	ADV
ijtc-659	9	38	well	well	ADV
ijtc-659	9	39	as	as	ADP
ijtc-659	9	40	during	during	ADP
ijtc-659	9	41	the	the	DET
ijtc-659	9	42	covid-19	covid-19	PROPN
ijtc-659	9	43	pandemic	pandemic	NOUN
ijtc-659	9	44	’s	’s	PART
ijtc-659	9	45	period	period	NOUN
ijtc-659	9	46	.	.	PUNCT
ijtc-659	10	1	according	accord	VERB
ijtc-659	10	2	to	to	ADP
ijtc-659	10	3	this	this	PRON
ijtc-659	10	4	,	,	PUNCT
ijtc-659	10	5	it	it	PRON
ijtc-659	10	6	is	be	AUX
ijtc-659	10	7	recommended	recommend	VERB
ijtc-659	10	8	that	that	SCONJ
ijtc-659	10	9	bank	bank	NOUN
ijtc-659	10	10	management	management	NOUN
ijtc-659	10	11	in	in	ADP
ijtc-659	10	12	indonesia	indonesia	PROPN
ijtc-659	10	13	can	can	AUX
ijtc-659	10	14	better	well	ADV
ijtc-659	10	15	control	control	VERB
ijtc-659	10	16	the	the	DET
ijtc-659	10	17	company	company	NOUN
ijtc-659	10	18	's	's	PART
ijtc-659	10	19	operations	operation	NOUN
ijtc-659	10	20	more	more	ADV
ijtc-659	10	21	efficiently	efficiently	ADV
ijtc-659	10	22	in	in	ADP
ijtc-659	10	23	future	future	ADJ
ijtc-659	10	24	and	and	CCONJ
ijtc-659	10	25	subsequent	subsequent	ADJ
ijtc-659	10	26	research	research	NOUN
ijtc-659	10	27	adds	add	VERB
ijtc-659	10	28	a	a	DET
ijtc-659	10	29	wider	wide	ADJ
ijtc-659	10	30	sample	sample	NOUN
ijtc-659	10	31	and	and	CCONJ
ijtc-659	10	32	increases	increase	VERB
ijtc-659	10	33	the	the	DET
ijtc-659	10	34	duration	duration	NOUN
ijtc-659	10	35	of	of	ADP
ijtc-659	10	36	the	the	DET
ijtc-659	10	37	study	study	NOUN
ijtc-659	10	38	.	.	PUNCT
ijtc-659	11	1	keywords	keyword	NOUN
ijtc-659	11	2	:	:	PUNCT
ijtc-659	11	3	car	car	NOUN
ijtc-659	11	4	;	;	PUNCT
ijtc-659	11	5	npl	npl	PROPN
ijtc-659	11	6	;	;	PUNCT
ijtc-659	11	7	roa	roa	PROPN
ijtc-659	11	8	;	;	PUNCT
ijtc-659	11	9	bopo	bopo	NOUN
ijtc-659	11	10	;	;	PUNCT
ijtc-659	11	11	the	the	DET
ijtc-659	11	12	covid-19	covid-19	PROPN
ijtc-659	11	13	pandemic	pandemic	NOUN
ijtc-659	11	14	this	this	PRON
ijtc-659	11	15	is	be	AUX
ijtc-659	11	16	an	an	DET
ijtc-659	11	17	open	open	ADJ
ijtc-659	11	18	access	access	NOUN
ijtc-659	11	19	article	article	NOUN
ijtc-659	11	20	under	under	ADP
ijtc-659	11	21	the	the	DET
ijtc-659	11	22	cc	cc	NOUN
ijtc-659	11	23	-	-	PUNCT
ijtc-659	11	24	by	by	ADP
ijtc-659	11	25	4.0	4.0	NUM
ijtc-659	11	26	license	license	NOUN
ijtc-659	11	27	.	.	PUNCT
ijtc-659	12	1	introduction	introduction	NOUN
ijtc-659	12	2	the	the	DET
ijtc-659	12	3	covid-19	covid-19	PROPN
ijtc-659	12	4	pandemic	pandemic	NOUN
ijtc-659	12	5	is	be	AUX
ijtc-659	12	6	a	a	DET
ijtc-659	12	7	global	global	ADJ
ijtc-659	12	8	phenomenon	phenomenon	NOUN
ijtc-659	12	9	and	and	CCONJ
ijtc-659	12	10	no	no	DET
ijtc-659	12	11	country	country	NOUN
ijtc-659	12	12	is	be	AUX
ijtc-659	12	13	immune	immune	ADJ
ijtc-659	12	14	to	to	ADP
ijtc-659	12	15	the	the	DET
ijtc-659	12	16	disease	disease	NOUN
ijtc-659	12	17	(	(	PUNCT
ijtc-659	12	18	könig	könig	PROPN
ijtc-659	12	19	&	&	CCONJ
ijtc-659	12	20	winkler	winkler	PROPN
ijtc-659	12	21	,	,	PUNCT
ijtc-659	12	22	2020	2020	NUM
ijtc-659	12	23	)	)	PUNCT
ijtc-659	12	24	.	.	PUNCT
ijtc-659	13	1	it	it	PRON
ijtc-659	13	2	was	be	AUX
ijtc-659	13	3	first	first	ADV
ijtc-659	13	4	identified	identify	VERB
ijtc-659	13	5	in	in	ADP
ijtc-659	13	6	china	china	PROPN
ijtc-659	13	7	in	in	ADP
ijtc-659	13	8	november	november	PROPN
ijtc-659	13	9	2019	2019	NUM
ijtc-659	13	10	and	and	CCONJ
ijtc-659	13	11	world	world	PROPN
ijtc-659	13	12	health	health	NOUN
ijtc-659	13	13	organization	organization	NOUN
ijtc-659	13	14	(	(	PUNCT
ijtc-659	13	15	who	who	PRON
ijtc-659	13	16	)	)	PUNCT
ijtc-659	13	17	classified	classify	VERB
ijtc-659	13	18	it	it	PRON
ijtc-659	13	19	as	as	ADP
ijtc-659	13	20	a	a	DET
ijtc-659	13	21	pandemic	pandemic	ADJ
ijtc-659	13	22	tin	tin	NOUN
ijtc-659	13	23	the	the	DET
ijtc-659	13	24	first	first	ADJ
ijtc-659	13	25	months	month	NOUN
ijtc-659	13	26	of	of	ADP
ijtc-659	13	27	2020	2020	NUM
ijtc-659	13	28	(	(	PUNCT
ijtc-659	13	29	sukardi	sukardi	PROPN
ijtc-659	13	30	,	,	PUNCT
ijtc-659	13	31	2020	2020	NUM
ijtc-659	13	32	)	)	PUNCT
ijtc-659	13	33	.	.	PUNCT
ijtc-659	14	1	nearuniversal	nearuniversal	PROPN
ijtc-659	14	2	lockdowns	lockdown	NOUN
ijtc-659	14	3	in	in	ADP
ijtc-659	14	4	response	response	NOUN
ijtc-659	14	5	to	to	ADP
ijtc-659	14	6	the	the	DET
ijtc-659	14	7	pandemic	pandemic	NOUN
ijtc-659	14	8	have	have	AUX
ijtc-659	14	9	brought	bring	VERB
ijtc-659	14	10	exceptional	exceptional	ADJ
ijtc-659	14	11	disruption	disruption	NOUN
ijtc-659	14	12	to	to	ADP
ijtc-659	14	13	the	the	DET
ijtc-659	14	14	economy	economy	NOUN
ijtc-659	14	15	(	(	PUNCT
ijtc-659	14	16	ashraf	ashraf	NOUN
ijtc-659	14	17	,	,	PUNCT
ijtc-659	14	18	2020	2020	NUM
ijtc-659	14	19	)	)	PUNCT
ijtc-659	14	20	.	.	PUNCT
ijtc-659	15	1	the	the	DET
ijtc-659	15	2	indonesian	indonesian	ADJ
ijtc-659	15	3	government	government	NOUN
ijtc-659	15	4	introduce	introduce	VERB
ijtc-659	15	5	pembatasan	pembatasan	ADJ
ijtc-659	15	6	social	social	ADJ
ijtc-659	15	7	berskala	berskala	NOUN
ijtc-659	15	8	besar	besar	PROPN
ijtc-659	15	9	(	(	PUNCT
ijtc-659	15	10	psbb	psbb	PROPN
ijtc-659	15	11	)	)	PUNCT
ijtc-659	15	12	as	as	ADP
ijtc-659	15	13	a	a	DET
ijtc-659	15	14	first	first	ADJ
ijtc-659	15	15	step	step	NOUN
ijtc-659	15	16	in	in	ADV
ijtc-659	15	17	to	to	PART
ijtc-659	15	18	overcome	overcome	VERB
ijtc-659	15	19	the	the	DET
ijtc-659	15	20	pandemic	pandemic	ADJ
ijtc-659	15	21	(	(	PUNCT
ijtc-659	15	22	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	15	23	et	et	PROPN
ijtc-659	15	24	al	al	PROPN
ijtc-659	15	25	.	.	PROPN
ijtc-659	15	26	,	,	PUNCT
ijtc-659	15	27	2022	2022	NUM
ijtc-659	15	28	)	)	PUNCT
ijtc-659	15	29	.	.	PUNCT
ijtc-659	16	1	the	the	DET
ijtc-659	16	2	presence	presence	NOUN
ijtc-659	16	3	of	of	ADP
ijtc-659	16	4	the	the	DET
ijtc-659	16	5	pandemic	pandemic	NOUN
ijtc-659	16	6	can	can	AUX
ijtc-659	16	7	disrupt	disrupt	VERB
ijtc-659	16	8	bank	bank	NOUN
ijtc-659	16	9	sector	sector	NOUN
ijtc-659	16	10	in	in	ADP
ijtc-659	16	11	such	such	DET
ijtc-659	16	12	a	a	DET
ijtc-659	16	13	way	way	NOUN
ijtc-659	16	14	that	that	PRON
ijtc-659	16	15	it	it	PRON
ijtc-659	16	16	has	have	VERB
ijtc-659	16	17	an	an	DET
ijtc-659	16	18	effect	effect	NOUN
ijtc-659	16	19	on	on	ADP
ijtc-659	16	20	reducing	reduce	VERB
ijtc-659	16	21	banking	banking	NOUN
ijtc-659	16	22	results	result	NOUN
ijtc-659	16	23	(	(	PUNCT
ijtc-659	16	24	wu	wu	PROPN
ijtc-659	16	25	&	&	CCONJ
ijtc-659	16	26	olson	olson	PROPN
ijtc-659	16	27	,	,	PUNCT
ijtc-659	16	28	2020	2020	NUM
ijtc-659	16	29	)	)	PUNCT
ijtc-659	16	30	.	.	PUNCT
ijtc-659	17	1	a	a	DET
ijtc-659	17	2	bank	bank	NOUN
ijtc-659	17	3	is	be	AUX
ijtc-659	17	4	an	an	DET
ijtc-659	17	5	institution	institution	NOUN
ijtc-659	17	6	that	that	PRON
ijtc-659	17	7	sells	sell	VERB
ijtc-659	17	8	trust	trust	NOUN
ijtc-659	17	9	to	to	ADP
ijtc-659	17	10	its	its	PRON
ijtc-659	17	11	customers	customer	NOUN
ijtc-659	17	12	,	,	PUNCT
ijtc-659	17	13	so	so	ADV
ijtc-659	17	14	maintaining	maintain	VERB
ijtc-659	17	15	its	its	PRON
ijtc-659	17	16	efficiency	efficiency	NOUN
ijtc-659	17	17	is	be	AUX
ijtc-659	17	18	an	an	DET
ijtc-659	17	19	obligation	obligation	NOUN
ijtc-659	17	20	(	(	PUNCT
ijtc-659	17	21	hansen	hansen	PROPN
ijtc-659	17	22	&	&	CCONJ
ijtc-659	17	23	meyer	meyer	PROPN
ijtc-659	17	24	,	,	PUNCT
ijtc-659	17	25	2022	2022	NUM
ijtc-659	17	26	)	)	PUNCT
ijtc-659	17	27	.	.	PUNCT
ijtc-659	18	1	the	the	DET
ijtc-659	18	2	bank	bank	NOUN
ijtc-659	18	3	performance	performance	NOUN
ijtc-659	18	4	is	be	AUX
ijtc-659	18	5	a	a	DET
ijtc-659	18	6	consequential	consequential	ADJ
ijtc-659	18	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	18	8	mailto:budiantara@mercubuana-yogya.ac.id	mailto:budiantara@mercubuana-yogya.ac.id	NOUN
ijtc-659	18	9	https://doi.org/10.52728/ijtc.v4i1.659	https://doi.org/10.52728/ijtc.v4i1.659	VERB
ijtc-659	18	10	financial	financial	ADJ
ijtc-659	18	11	performance	performance	NOUN
ijtc-659	18	12	of	of	ADP
ijtc-659	18	13	banking	banking	NOUN
ijtc-659	18	14	companies	company	NOUN
ijtc-659	18	15	listed	list	VERB
ijtc-659	18	16	on	on	ADP
ijtc-659	18	17	idx	idx	NOUN
ijtc-659	18	18	before	before	ADV
ijtc-659	18	19	as	as	ADV
ijtc-659	18	20	well	well	ADV
ijtc-659	18	21	as	as	ADP
ijtc-659	18	22	during	during	ADP
ijtc-659	18	23	the	the	DET
ijtc-659	18	24	covid-19	covid-19	PROPN
ijtc-659	18	25	pandemic	pandemic	ADJ
ijtc-659	18	26	budiantara	budiantara	NOUN
ijtc-659	18	27	,	,	PUNCT
ijtc-659	18	28	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	18	29	,	,	PUNCT
ijtc-659	18	30	and	and	CCONJ
ijtc-659	18	31	rihadani	rihadani	PROPN
ijtc-659	18	32	105	105	NUM
ijtc-659	18	33	|	|	ADV
ijtc-659	18	34	ilomata	ilomata	PROPN
ijtc-659	18	35	international	international	ADJ
ijtc-659	18	36	journal	journal	NOUN
ijtc-659	18	37	of	of	ADP
ijtc-659	18	38	tax	tax	PROPN
ijtc-659	18	39	&	&	CCONJ
ijtc-659	18	40	accounting	account	VERB
ijtc-659	18	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	18	42	aspect	aspect	NOUN
ijtc-659	18	43	in	in	ADP
ijtc-659	18	44	the	the	DET
ijtc-659	18	45	assessment	assessment	NOUN
ijtc-659	18	46	of	of	ADP
ijtc-659	18	47	the	the	DET
ijtc-659	18	48	management	management	NOUN
ijtc-659	18	49	which	which	PRON
ijtc-659	18	50	is	be	AUX
ijtc-659	18	51	the	the	DET
ijtc-659	18	52	benchmark	benchmark	NOUN
ijtc-659	18	53	for	for	ADP
ijtc-659	18	54	the	the	DET
ijtc-659	18	55	it	it	PRON
ijtc-659	18	56	’s	’s	NOUN
ijtc-659	18	57	performance	performance	NOUN
ijtc-659	18	58	(	(	PUNCT
ijtc-659	18	59	junghanns	junghanns	PROPN
ijtc-659	18	60	&	&	CCONJ
ijtc-659	18	61	körnert	körnert	PROPN
ijtc-659	18	62	,	,	PUNCT
ijtc-659	18	63	2022	2022	NUM
ijtc-659	18	64	)	)	PUNCT
ijtc-659	18	65	.	.	PUNCT
ijtc-659	19	1	if	if	SCONJ
ijtc-659	19	2	the	the	DET
ijtc-659	19	3	bank	bank	NOUN
ijtc-659	19	4	goes	go	VERB
ijtc-659	19	5	well	well	ADV
ijtc-659	19	6	,	,	PUNCT
ijtc-659	19	7	the	the	DET
ijtc-659	19	8	prospect	prospect	NOUN
ijtc-659	19	9	will	will	AUX
ijtc-659	19	10	be	be	AUX
ijtc-659	19	11	more	more	ADV
ijtc-659	19	12	interested	interested	ADJ
ijtc-659	19	13	and	and	CCONJ
ijtc-659	19	14	give	give	VERB
ijtc-659	19	15	the	the	DET
ijtc-659	19	16	money	money	NOUN
ijtc-659	19	17	to	to	ADP
ijtc-659	19	18	the	the	DET
ijtc-659	19	19	bank	bank	NOUN
ijtc-659	19	20	and	and	CCONJ
ijtc-659	19	21	get	get	VERB
ijtc-659	19	22	a	a	DET
ijtc-659	19	23	loan	loan	NOUN
ijtc-659	19	24	or	or	CCONJ
ijtc-659	19	25	financing	financing	NOUN
ijtc-659	19	26	from	from	ADP
ijtc-659	19	27	the	the	DET
ijtc-659	19	28	bank	bank	NOUN
ijtc-659	19	29	(	(	PUNCT
ijtc-659	19	30	du	du	PROPN
ijtc-659	19	31	,	,	PUNCT
ijtc-659	19	32	2020	2020	NUM
ijtc-659	19	33	)	)	PUNCT
ijtc-659	19	34	.	.	PUNCT
ijtc-659	20	1	banks	bank	NOUN
ijtc-659	20	2	are	be	AUX
ijtc-659	20	3	institutions	institution	NOUN
ijtc-659	20	4	that	that	PRON
ijtc-659	20	5	sell	sell	VERB
ijtc-659	20	6	trust	trust	NOUN
ijtc-659	20	7	to	to	ADP
ijtc-659	20	8	their	their	PRON
ijtc-659	20	9	customers	customer	NOUN
ijtc-659	20	10	,	,	PUNCT
ijtc-659	20	11	so	so	SCONJ
ijtc-659	20	12	they	they	PRON
ijtc-659	20	13	have	have	VERB
ijtc-659	20	14	an	an	DET
ijtc-659	20	15	obligation	obligation	NOUN
ijtc-659	20	16	to	to	PART
ijtc-659	20	17	maintain	maintain	VERB
ijtc-659	20	18	their	their	PRON
ijtc-659	20	19	efficiency	efficiency	NOUN
ijtc-659	20	20	.	.	PUNCT
ijtc-659	21	1	bank	bank	NOUN
ijtc-659	21	2	performance	performance	NOUN
ijtc-659	21	3	is	be	AUX
ijtc-659	21	4	a	a	DET
ijtc-659	21	5	consequential	consequential	ADJ
ijtc-659	21	6	aspect	aspect	NOUN
ijtc-659	21	7	in	in	ADP
ijtc-659	21	8	evaluating	evaluate	VERB
ijtc-659	21	9	the	the	DET
ijtc-659	21	10	management	management	NOUN
ijtc-659	21	11	of	of	ADP
ijtc-659	21	12	a	a	DET
ijtc-659	21	13	bank	bank	NOUN
ijtc-659	21	14	company	company	NOUN
ijtc-659	21	15	,	,	PUNCT
ijtc-659	21	16	which	which	PRON
ijtc-659	21	17	is	be	AUX
ijtc-659	21	18	the	the	DET
ijtc-659	21	19	benchmark	benchmark	NOUN
ijtc-659	21	20	for	for	ADP
ijtc-659	21	21	bank	bank	NOUN
ijtc-659	21	22	performance	performance	NOUN
ijtc-659	21	23	(	(	PUNCT
ijtc-659	21	24	yu	yu	PROPN
ijtc-659	21	25	&	&	CCONJ
ijtc-659	21	26	xiao	xiao	PROPN
ijtc-659	21	27	,	,	PUNCT
ijtc-659	21	28	2022	2022	NUM
ijtc-659	21	29	)	)	PUNCT
ijtc-659	21	30	.	.	PUNCT
ijtc-659	22	1	if	if	SCONJ
ijtc-659	22	2	a	a	DET
ijtc-659	22	3	bank	bank	NOUN
ijtc-659	22	4	performs	perform	VERB
ijtc-659	22	5	well	well	ADV
ijtc-659	22	6	,	,	PUNCT
ijtc-659	22	7	stakeholders	stakeholder	NOUN
ijtc-659	22	8	will	will	AUX
ijtc-659	22	9	be	be	AUX
ijtc-659	22	10	more	more	ADV
ijtc-659	22	11	interested	interested	ADJ
ijtc-659	22	12	,	,	PUNCT
ijtc-659	22	13	give	give	VERB
ijtc-659	22	14	money	money	NOUN
ijtc-659	22	15	to	to	ADP
ijtc-659	22	16	the	the	DET
ijtc-659	22	17	bank	bank	NOUN
ijtc-659	22	18	,	,	PUNCT
ijtc-659	22	19	and	and	CCONJ
ijtc-659	22	20	receive	receive	VERB
ijtc-659	22	21	loans	loan	NOUN
ijtc-659	22	22	or	or	CCONJ
ijtc-659	22	23	loans	loan	NOUN
ijtc-659	22	24	from	from	ADP
ijtc-659	22	25	the	the	DET
ijtc-659	22	26	bank	bank	NOUN
ijtc-659	22	27	(	(	PUNCT
ijtc-659	22	28	hanna	hanna	PROPN
ijtc-659	22	29	et	et	PROPN
ijtc-659	22	30	al	al	PROPN
ijtc-659	22	31	.	.	PROPN
ijtc-659	22	32	,	,	PUNCT
ijtc-659	22	33	2019	2019	NUM
ijtc-659	22	34	)	)	PUNCT
ijtc-659	22	35	.	.	PUNCT
ijtc-659	23	1	banks	bank	NOUN
ijtc-659	23	2	are	be	AUX
ijtc-659	23	3	financial	financial	ADJ
ijtc-659	23	4	institutions	institution	NOUN
ijtc-659	23	5	that	that	PRON
ijtc-659	23	6	have	have	VERB
ijtc-659	23	7	the	the	DET
ijtc-659	23	8	authority	authority	NOUN
ijtc-659	23	9	solicit	solicit	VERB
ijtc-659	23	10	donations	donation	NOUN
ijtc-659	23	11	from	from	ADP
ijtc-659	23	12	citizens	citizen	NOUN
ijtc-659	23	13	and	and	CCONJ
ijtc-659	23	14	return	return	VERB
ijtc-659	23	15	it	it	PRON
ijtc-659	23	16	to	to	ADP
ijtc-659	23	17	the	the	DET
ijtc-659	23	18	public	public	NOUN
ijtc-659	23	19	in	in	ADP
ijtc-659	23	20	the	the	DET
ijtc-659	23	21	form	form	NOUN
ijtc-659	23	22	of	of	ADP
ijtc-659	23	23	working	work	VERB
ijtc-659	23	24	capital	capital	NOUN
ijtc-659	23	25	loans	loan	NOUN
ijtc-659	23	26	in	in	ADP
ijtc-659	23	27	order	order	NOUN
ijtc-659	23	28	to	to	PART
ijtc-659	23	29	enhance	enhance	VERB
ijtc-659	23	30	people	people	NOUN
ijtc-659	23	31	's	's	PART
ijtc-659	23	32	residing	reside	VERB
ijtc-659	23	33	standards	standard	NOUN
ijtc-659	23	34	(	(	PUNCT
ijtc-659	23	35	hilliard	hilliard	NOUN
ijtc-659	23	36	&	&	CCONJ
ijtc-659	23	37	hilliard	hilliard	PROPN
ijtc-659	23	38	,	,	PUNCT
ijtc-659	23	39	2018	2018	NUM
ijtc-659	23	40	)	)	PUNCT
ijtc-659	23	41	.	.	PUNCT
ijtc-659	24	1	the	the	DET
ijtc-659	24	2	term	term	NOUN
ijtc-659	24	3	"	"	PUNCT
ijtc-659	24	4	bank	bank	NOUN
ijtc-659	24	5	"	"	PUNCT
ijtc-659	24	6	comes	come	VERB
ijtc-659	24	7	from	from	ADP
ijtc-659	24	8	the	the	DET
ijtc-659	24	9	italian	italian	ADJ
ijtc-659	24	10	word	word	NOUN
ijtc-659	24	11	"	"	PUNCT
ijtc-659	24	12	banca	banca	PROPN
ijtc-659	24	13	"	"	PUNCT
ijtc-659	24	14	which	which	PRON
ijtc-659	24	15	means	mean	VERB
ijtc-659	24	16	money	money	NOUN
ijtc-659	24	17	changer	changer	NOUN
ijtc-659	24	18	(	(	PUNCT
ijtc-659	24	19	rumini	rumini	VERB
ijtc-659	24	20	et	et	PROPN
ijtc-659	24	21	al	al	PROPN
ijtc-659	24	22	.	.	PROPN
ijtc-659	24	23	,	,	PUNCT
ijtc-659	24	24	2019	2019	NUM
ijtc-659	24	25	)	)	PUNCT
ijtc-659	24	26	.	.	PUNCT
ijtc-659	25	1	the	the	DET
ijtc-659	25	2	result	result	NOUN
ijtc-659	25	3	of	of	ADP
ijtc-659	25	4	a	a	DET
ijtc-659	25	5	bank	bank	NOUN
ijtc-659	25	6	company	company	NOUN
ijtc-659	25	7	’s	’s	PART
ijtc-659	25	8	operation	operation	NOUN
ijtc-659	25	9	are	be	AUX
ijtc-659	25	10	the	the	DET
ijtc-659	25	11	financial	financial	ADJ
ijtc-659	25	12	performance	performance	NOUN
ijtc-659	25	13	of	of	ADP
ijtc-659	25	14	it	it	PRON
ijtc-659	25	15	,	,	PUNCT
ijtc-659	25	16	which	which	PRON
ijtc-659	25	17	relates	relate	VERB
ijtc-659	25	18	to	to	ADP
ijtc-659	25	19	income	income	NOUN
ijtc-659	25	20	,	,	PUNCT
ijtc-659	25	21	expenses	expense	NOUN
ijtc-659	25	22	,	,	PUNCT
ijtc-659	25	23	capital	capital	NOUN
ijtc-659	25	24	structure	structure	NOUN
ijtc-659	25	25	,	,	PUNCT
ijtc-659	25	26	and	and	CCONJ
ijtc-659	25	27	asset	asset	NOUN
ijtc-659	25	28	position	position	NOUN
ijtc-659	25	29	over	over	ADP
ijtc-659	25	30	a	a	DET
ijtc-659	25	31	certain	certain	ADJ
ijtc-659	25	32	period	period	NOUN
ijtc-659	25	33	(	(	PUNCT
ijtc-659	25	34	demirgüç	demirgüç	NOUN
ijtc-659	25	35	-	-	PUNCT
ijtc-659	25	36	kunt	kunt	PROPN
ijtc-659	25	37	et	et	PROPN
ijtc-659	25	38	al	al	PROPN
ijtc-659	25	39	.	.	PROPN
ijtc-659	25	40	,	,	PUNCT
ijtc-659	25	41	2020	2020	NUM
ijtc-659	25	42	)	)	PUNCT
ijtc-659	25	43	.	.	PUNCT
ijtc-659	26	1	excellent	excellent	ADJ
ijtc-659	26	2	banking	banking	NOUN
ijtc-659	26	3	financial	financial	ADJ
ijtc-659	26	4	performance	performance	NOUN
ijtc-659	26	5	can	can	AUX
ijtc-659	26	6	increase	increase	VERB
ijtc-659	26	7	public	public	ADJ
ijtc-659	26	8	confidence	confidence	NOUN
ijtc-659	26	9	,	,	PUNCT
ijtc-659	26	10	but	but	CCONJ
ijtc-659	26	11	deteriorating	deteriorate	VERB
ijtc-659	26	12	banking	banking	NOUN
ijtc-659	26	13	financial	financial	ADJ
ijtc-659	26	14	performance	performance	NOUN
ijtc-659	26	15	can	can	AUX
ijtc-659	26	16	also	also	ADV
ijtc-659	26	17	weaken	weaken	VERB
ijtc-659	26	18	public	public	ADJ
ijtc-659	26	19	confidence	confidence	NOUN
ijtc-659	26	20	(	(	PUNCT
ijtc-659	26	21	nguyen	nguyen	NOUN
ijtc-659	26	22	&	&	CCONJ
ijtc-659	26	23	wald	wald	PROPN
ijtc-659	26	24	,	,	PUNCT
ijtc-659	26	25	2022	2022	NUM
ijtc-659	26	26	)	)	PUNCT
ijtc-659	26	27	.	.	PUNCT
ijtc-659	27	1	the	the	DET
ijtc-659	27	2	indicator	indicator	NOUN
ijtc-659	27	3	used	use	VERB
ijtc-659	27	4	to	to	PART
ijtc-659	27	5	valuate	valuate	VERB
ijtc-659	27	6	a	a	DET
ijtc-659	27	7	bank	bank	NOUN
ijtc-659	27	8	's	's	PART
ijtc-659	27	9	financial	financial	ADJ
ijtc-659	27	10	performance	performance	NOUN
ijtc-659	27	11	according	accord	VERB
ijtc-659	27	12	to	to	ADP
ijtc-659	27	13	kasmir	kasmir	PROPN
ijtc-659	27	14	(	(	PUNCT
ijtc-659	27	15	2018	2018	NUM
ijtc-659	27	16	)	)	PUNCT
ijtc-659	27	17	is	be	AUX
ijtc-659	27	18	to	to	PART
ijtc-659	27	19	use	use	VERB
ijtc-659	27	20	the	the	DET
ijtc-659	27	21	analysis	analysis	NOUN
ijtc-659	27	22	of	of	ADP
ijtc-659	27	23	capital	capital	NOUN
ijtc-659	27	24	,	,	PUNCT
ijtc-659	27	25	assets	asset	NOUN
ijtc-659	27	26	,	,	PUNCT
ijtc-659	27	27	management	management	NOUN
ijtc-659	27	28	,	,	PUNCT
ijtc-659	27	29	earnings	earning	NOUN
ijtc-659	27	30	and	and	CCONJ
ijtc-659	27	31	liquidity	liquidity	NOUN
ijtc-659	27	32	(	(	PUNCT
ijtc-659	27	33	camel	camel	NOUN
ijtc-659	27	34	)	)	PUNCT
ijtc-659	27	35	.	.	PUNCT
ijtc-659	28	1	camel	camel	NOUN
ijtc-659	28	2	analysis	analysis	NOUN
ijtc-659	28	3	are	be	AUX
ijtc-659	28	4	an	an	DET
ijtc-659	28	5	analysis	analysis	NOUN
ijtc-659	28	6	used	use	VERB
ijtc-659	28	7	to	to	PART
ijtc-659	28	8	assess	assess	VERB
ijtc-659	28	9	financial	financial	ADJ
ijtc-659	28	10	performance	performance	NOUN
ijtc-659	28	11	using	use	VERB
ijtc-659	28	12	several	several	ADJ
ijtc-659	28	13	aspects	aspect	NOUN
ijtc-659	28	14	such	such	ADJ
ijtc-659	28	15	as	as	ADP
ijtc-659	28	16	capital	capital	NOUN
ijtc-659	28	17	,	,	PUNCT
ijtc-659	28	18	assets	asset	NOUN
ijtc-659	28	19	,	,	PUNCT
ijtc-659	28	20	management	management	NOUN
ijtc-659	28	21	,	,	PUNCT
ijtc-659	28	22	earnings	earning	NOUN
ijtc-659	28	23	and	and	CCONJ
ijtc-659	28	24	liquidity	liquidity	NOUN
ijtc-659	28	25	.	.	PUNCT
ijtc-659	29	1	based	base	VERB
ijtc-659	29	2	on	on	ADP
ijtc-659	29	3	this	this	DET
ijtc-659	29	4	explanation	explanation	NOUN
ijtc-659	29	5	,	,	PUNCT
ijtc-659	29	6	the	the	DET
ijtc-659	29	7	indicators	indicator	NOUN
ijtc-659	29	8	used	use	VERB
ijtc-659	29	9	in	in	ADP
ijtc-659	29	10	this	this	DET
ijtc-659	29	11	study	study	NOUN
ijtc-659	29	12	to	to	PART
ijtc-659	29	13	measure	measure	VERB
ijtc-659	29	14	bank	bank	NOUN
ijtc-659	29	15	performance	performance	NOUN
ijtc-659	29	16	are	be	AUX
ijtc-659	29	17	presented	present	VERB
ijtc-659	29	18	as	as	SCONJ
ijtc-659	29	19	follows	follow	VERB
ijtc-659	29	20	:	:	PUNCT
ijtc-659	29	21	a.	a.	NOUN
ijtc-659	29	22	capital	capital	NOUN
ijtc-659	29	23	adequacy	adequacy	NOUN
ijtc-659	29	24	ratio	ratio	NOUN
ijtc-659	29	25	(	(	PUNCT
ijtc-659	29	26	car	car	NOUN
ijtc-659	29	27	)	)	PUNCT
ijtc-659	29	28	indicates	indicate	VERB
ijtc-659	29	29	the	the	DET
ijtc-659	29	30	bank	bank	NOUN
ijtc-659	29	31	's	's	PART
ijtc-659	29	32	ability	ability	NOUN
ijtc-659	29	33	to	to	PART
ijtc-659	29	34	cover	cover	VERB
ijtc-659	29	35	possible	possible	ADJ
ijtc-659	29	36	losses	loss	NOUN
ijtc-659	29	37	from	from	ADP
ijtc-659	29	38	loans	loan	NOUN
ijtc-659	29	39	and	and	CCONJ
ijtc-659	29	40	securities	security	NOUN
ijtc-659	29	41	transactions	transaction	NOUN
ijtc-659	29	42	with	with	ADP
ijtc-659	29	43	its	its	PRON
ijtc-659	29	44	current	current	ADJ
ijtc-659	29	45	capital	capital	NOUN
ijtc-659	29	46	(	(	PUNCT
ijtc-659	29	47	thian	thian	ADJ
ijtc-659	29	48	,	,	PUNCT
ijtc-659	29	49	2021	2021	NUM
ijtc-659	29	50	)	)	PUNCT
ijtc-659	29	51	.	.	PUNCT
ijtc-659	30	1	h1	h1	PROPN
ijtc-659	30	2	:	:	PUNCT
ijtc-659	30	3	there	there	PRON
ijtc-659	30	4	is	be	VERB
ijtc-659	30	5	a	a	DET
ijtc-659	30	6	sig	sig	NOUN
ijtc-659	30	7	difference	difference	NOUN
ijtc-659	30	8	in	in	ADP
ijtc-659	30	9	the	the	DET
ijtc-659	30	10	solvency	solvency	NOUN
ijtc-659	30	11	ratio	ratio	NOUN
ijtc-659	30	12	proxied	proxie	VERB
ijtc-659	30	13	by	by	ADP
ijtc-659	30	14	car	car	NOUN
ijtc-659	30	15	at	at	ADP
ijtc-659	30	16	banking	banking	NOUN
ijtc-659	30	17	company	company	NOUN
ijtc-659	30	18	that	that	PRON
ijtc-659	30	19	listed	list	VERB
ijtc-659	30	20	on	on	ADP
ijtc-659	30	21	the	the	DET
ijtc-659	30	22	idx	idx	NOUN
ijtc-659	30	23	before	before	ADP
ijtc-659	30	24	as	as	ADV
ijtc-659	30	25	well	well	ADV
ijtc-659	30	26	as	as	ADP
ijtc-659	30	27	after	after	ADP
ijtc-659	30	28	the	the	DET
ijtc-659	30	29	covid-19	covid-19	PROPN
ijtc-659	30	30	pandemic	pandemic	NOUN
ijtc-659	30	31	’s	’s	PART
ijtc-659	30	32	period	period	NOUN
ijtc-659	30	33	.	.	PUNCT
ijtc-659	31	1	b.	b.	PROPN
ijtc-659	31	2	return	return	NOUN
ijtc-659	31	3	on	on	ADP
ijtc-659	31	4	asset	asset	NOUN
ijtc-659	31	5	(	(	PUNCT
ijtc-659	31	6	roa	roa	PROPN
ijtc-659	31	7	)	)	PUNCT
ijtc-659	31	8	are	be	AUX
ijtc-659	31	9	a	a	DET
ijtc-659	31	10	ratio	ratio	NOUN
ijtc-659	31	11	to	to	PART
ijtc-659	31	12	measurize	measurize	VERB
ijtc-659	31	13	the	the	DET
ijtc-659	31	14	ability	ability	NOUN
ijtc-659	31	15	of	of	ADP
ijtc-659	31	16	bility	bility	NOUN
ijtc-659	31	17	of	of	ADP
ijtc-659	31	18	bankers	banker	NOUN
ijtc-659	31	19	to	to	PART
ijtc-659	31	20	achieve	achieve	VERB
ijtc-659	31	21	overall	overall	ADJ
ijtc-659	31	22	profit	profit	NOUN
ijtc-659	31	23	.	.	PUNCT
ijtc-659	32	1	the	the	PRON
ijtc-659	32	2	higher	high	ADJ
ijtc-659	32	3	the	the	DET
ijtc-659	32	4	roa	roa	NOUN
ijtc-659	32	5	of	of	ADP
ijtc-659	32	6	a	a	DET
ijtc-659	32	7	bank	bank	NOUN
ijtc-659	32	8	,	,	PUNCT
ijtc-659	32	9	the	the	PRON
ijtc-659	32	10	higher	high	ADJ
ijtc-659	32	11	it	it	PRON
ijtc-659	32	12	's	be	AUX
ijtc-659	32	13	profit	profit	NOUN
ijtc-659	32	14	and	and	CCONJ
ijtc-659	32	15	the	the	PRON
ijtc-659	32	16	better	well	ADJ
ijtc-659	32	17	it	it	PRON
ijtc-659	32	18	's	be	AUX
ijtc-659	32	19	position	position	NOUN
ijtc-659	32	20	in	in	ADP
ijtc-659	32	21	the	the	DET
ijtc-659	32	22	use	use	NOUN
ijtc-659	32	23	of	of	ADP
ijtc-659	32	24	assets	asset	NOUN
ijtc-659	32	25	(	(	PUNCT
ijtc-659	32	26	thian	thian	ADJ
ijtc-659	32	27	,	,	PUNCT
ijtc-659	32	28	2022	2022	NUM
ijtc-659	32	29	)	)	PUNCT
ijtc-659	32	30	.	.	PUNCT
ijtc-659	33	1	h2	h2	NOUN
ijtc-659	33	2	:	:	PUNCT
ijtc-659	33	3	there	there	PRON
ijtc-659	33	4	is	be	VERB
ijtc-659	33	5	a	a	DET
ijtc-659	33	6	sig	sig	NOUN
ijtc-659	33	7	difference	difference	NOUN
ijtc-659	33	8	in	in	ADP
ijtc-659	33	9	the	the	DET
ijtc-659	33	10	asset	asset	NOUN
ijtc-659	33	11	quality	quality	NOUN
ijtc-659	33	12	ratio	ratio	NOUN
ijtc-659	33	13	proxied	proxie	VERB
ijtc-659	33	14	by	by	ADP
ijtc-659	33	15	roa	roa	PROPN
ijtc-659	33	16	at	at	ADP
ijtc-659	33	17	banking	banking	NOUN
ijtc-659	33	18	company	company	NOUN
ijtc-659	33	19	that	that	PRON
ijtc-659	33	20	listed	list	VERB
ijtc-659	33	21	on	on	ADP
ijtc-659	33	22	the	the	DET
ijtc-659	33	23	idx	idx	NOUN
ijtc-659	33	24	before	before	ADP
ijtc-659	33	25	as	as	ADV
ijtc-659	33	26	well	well	ADV
ijtc-659	33	27	as	as	ADP
ijtc-659	33	28	after	after	ADP
ijtc-659	33	29	the	the	DET
ijtc-659	33	30	covid-19	covid-19	PROPN
ijtc-659	33	31	pandemic	pandemic	NOUN
ijtc-659	33	32	’s	’s	PART
ijtc-659	33	33	period	period	NOUN
ijtc-659	33	34	.	.	PUNCT
ijtc-659	34	1	c.	c.	NOUN
ijtc-659	34	2	non	non	PROPN
ijtc-659	34	3	performing	perform	VERB
ijtc-659	34	4	loan	loan	NOUN
ijtc-659	34	5	(	(	PUNCT
ijtc-659	34	6	npl	npl	NOUN
ijtc-659	34	7	)	)	PUNCT
ijtc-659	34	8	is	be	AUX
ijtc-659	34	9	a	a	DET
ijtc-659	34	10	measurement	measurement	NOUN
ijtc-659	34	11	of	of	ADP
ijtc-659	34	12	the	the	DET
ijtc-659	34	13	importance	importance	NOUN
ijtc-659	34	14	of	of	ADP
ijtc-659	34	15	credit	credit	NOUN
ijtc-659	34	16	given	give	VERB
ijtc-659	34	17	.	.	PUNCT
ijtc-659	35	1	the	the	PRON
ijtc-659	35	2	higher	high	ADJ
ijtc-659	35	3	the	the	DET
ijtc-659	35	4	npl	npl	NOUN
ijtc-659	35	5	,	,	PUNCT
ijtc-659	35	6	the	the	DET
ijtc-659	35	7	worse	bad	ADJ
ijtc-659	35	8	and	and	CCONJ
ijtc-659	35	9	the	the	PRON
ijtc-659	35	10	lower	low	ADJ
ijtc-659	35	11	the	the	DET
ijtc-659	35	12	bank	bank	NOUN
ijtc-659	35	13	performance	performance	NOUN
ijtc-659	35	14	the	the	DET
ijtc-659	35	15	better	well	ADJ
ijtc-659	35	16	,	,	PUNCT
ijtc-659	35	17	the	the	DET
ijtc-659	35	18	best	good	ADJ
ijtc-659	35	19	npl	npl	NOUN
ijtc-659	35	20	is	be	AUX
ijtc-659	35	21	of	of	ADP
ijtc-659	35	22	course	course	NOUN
ijtc-659	35	23	0	0	NUM
ijtc-659	35	24	%	%	NOUN
ijtc-659	35	25	which	which	PRON
ijtc-659	35	26	means	mean	VERB
ijtc-659	35	27	there	there	PRON
ijtc-659	35	28	are	be	VERB
ijtc-659	35	29	no	no	DET
ijtc-659	35	30	non	non	ADJ
ijtc-659	35	31	-	-	ADJ
ijtc-659	35	32	performing	perform	VERB
ijtc-659	35	33	loans	loan	NOUN
ijtc-659	35	34	.	.	PUNCT
ijtc-659	36	1	for	for	ADP
ijtc-659	36	2	banks	bank	NOUN
ijtc-659	36	3	,	,	PUNCT
ijtc-659	36	4	this	this	DET
ijtc-659	36	5	npl	npl	NOUN
ijtc-659	36	6	is	be	AUX
ijtc-659	36	7	a	a	DET
ijtc-659	36	8	critical	critical	ADJ
ijtc-659	36	9	concern	concern	NOUN
ijtc-659	36	10	because	because	SCONJ
ijtc-659	36	11	it	it	PRON
ijtc-659	36	12	has	have	VERB
ijtc-659	36	13	side	side	ADJ
ijtc-659	36	14	effects	effect	NOUN
ijtc-659	36	15	in	in	ADP
ijtc-659	36	16	the	the	DET
ijtc-659	36	17	form	form	NOUN
ijtc-659	36	18	of	of	ADP
ijtc-659	36	19	decreased	decrease	VERB
ijtc-659	36	20	revenues	revenue	NOUN
ijtc-659	36	21	and	and	CCONJ
ijtc-659	36	22	increased	increase	VERB
ijtc-659	36	23	npl	npl	NOUN
ijtc-659	36	24	costs	cost	NOUN
ijtc-659	36	25	,	,	PUNCT
ijtc-659	36	26	which	which	PRON
ijtc-659	36	27	means	mean	VERB
ijtc-659	36	28	lower	low	ADJ
ijtc-659	36	29	profits	profit	NOUN
ijtc-659	36	30	and	and	CCONJ
ijtc-659	36	31	effects	effect	NOUN
ijtc-659	36	32	roa	roa	PROPN
ijtc-659	36	33	,	,	PUNCT
ijtc-659	36	34	roe	roe	NOUN
ijtc-659	36	35	,	,	PUNCT
ijtc-659	36	36	bopo	bopo	NOUN
ijtc-659	36	37	and	and	CCONJ
ijtc-659	36	38	car	car	NOUN
ijtc-659	36	39	(	(	PUNCT
ijtc-659	36	40	ristanto	ristanto	NOUN
ijtc-659	36	41	,	,	PUNCT
ijtc-659	36	42	2021	2021	NUM
ijtc-659	36	43	)	)	PUNCT
ijtc-659	36	44	.	.	PUNCT
ijtc-659	37	1	h3	h3	NOUN
ijtc-659	37	2	:	:	PUNCT
ijtc-659	37	3	there	there	PRON
ijtc-659	37	4	is	be	VERB
ijtc-659	37	5	a	a	DET
ijtc-659	37	6	sig	sig	NOUN
ijtc-659	37	7	difference	difference	NOUN
ijtc-659	37	8	in	in	ADP
ijtc-659	37	9	the	the	DET
ijtc-659	37	10	asset	asset	NOUN
ijtc-659	37	11	quality	quality	NOUN
ijtc-659	37	12	ratio	ratio	NOUN
ijtc-659	37	13	proxied	proxie	VERB
ijtc-659	37	14	by	by	ADP
ijtc-659	37	15	npl	npl	PROPN
ijtc-659	37	16	at	at	ADP
ijtc-659	37	17	banking	banking	NOUN
ijtc-659	37	18	company	company	NOUN
ijtc-659	37	19	that	that	PRON
ijtc-659	37	20	listed	list	VERB
ijtc-659	37	21	on	on	ADP
ijtc-659	37	22	the	the	DET
ijtc-659	37	23	idx	idx	NOUN
ijtc-659	37	24	before	before	ADP
ijtc-659	37	25	as	as	ADV
ijtc-659	37	26	well	well	ADV
ijtc-659	37	27	as	as	ADP
ijtc-659	37	28	after	after	ADP
ijtc-659	37	29	the	the	DET
ijtc-659	37	30	covid-19	covid-19	PROPN
ijtc-659	37	31	pandemic	pandemic	NOUN
ijtc-659	37	32	’s	’s	PART
ijtc-659	37	33	period	period	NOUN
ijtc-659	37	34	.	.	PUNCT
ijtc-659	38	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	38	2	financial	financial	ADJ
ijtc-659	38	3	performance	performance	NOUN
ijtc-659	38	4	of	of	ADP
ijtc-659	38	5	banking	banking	NOUN
ijtc-659	38	6	companies	company	NOUN
ijtc-659	38	7	listed	list	VERB
ijtc-659	38	8	on	on	ADP
ijtc-659	38	9	idx	idx	NOUN
ijtc-659	38	10	before	before	ADV
ijtc-659	38	11	as	as	ADV
ijtc-659	38	12	well	well	ADV
ijtc-659	38	13	as	as	ADP
ijtc-659	38	14	during	during	ADP
ijtc-659	38	15	the	the	DET
ijtc-659	38	16	covid-19	covid-19	PROPN
ijtc-659	38	17	pandemic	pandemic	ADJ
ijtc-659	38	18	budiantara	budiantara	NOUN
ijtc-659	38	19	,	,	PUNCT
ijtc-659	38	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	38	21	,	,	PUNCT
ijtc-659	38	22	and	and	CCONJ
ijtc-659	38	23	rihadani	rihadani	PROPN
ijtc-659	38	24	106	106	NUM
ijtc-659	39	1	|	|	CCONJ
ijtc-659	40	1	ilomata	ilomata	PROPN
ijtc-659	40	2	international	international	ADJ
ijtc-659	40	3	journal	journal	NOUN
ijtc-659	40	4	of	of	ADP
ijtc-659	40	5	tax	tax	PROPN
ijtc-659	40	6	&	&	CCONJ
ijtc-659	40	7	accounting	accounting	PROPN
ijtc-659	40	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	40	9	d.	d.	PROPN
ijtc-659	40	10	operating	operating	NOUN
ijtc-659	40	11	expenses	expense	NOUN
ijtc-659	40	12	and	and	CCONJ
ijtc-659	40	13	operating	operate	VERB
ijtc-659	40	14	income	income	NOUN
ijtc-659	40	15	(	(	PUNCT
ijtc-659	40	16	bopo	bopo	NOUN
ijtc-659	40	17	)	)	PUNCT
ijtc-659	40	18	is	be	AUX
ijtc-659	40	19	an	an	DET
ijtc-659	40	20	indication	indication	NOUN
ijtc-659	40	21	of	of	ADP
ijtc-659	40	22	the	the	DET
ijtc-659	40	23	bank	bank	NOUN
ijtc-659	40	24	's	's	PART
ijtc-659	40	25	ability	ability	NOUN
ijtc-659	40	26	to	to	PART
ijtc-659	40	27	manage	manage	VERB
ijtc-659	40	28	wealth	wealth	NOUN
ijtc-659	40	29	and	and	CCONJ
ijtc-659	40	30	manage	manage	VERB
ijtc-659	40	31	risk	risk	NOUN
ijtc-659	40	32	(	(	PUNCT
ijtc-659	40	33	putera	putera	NOUN
ijtc-659	40	34	,	,	PUNCT
ijtc-659	40	35	2020	2020	NUM
ijtc-659	40	36	)	)	PUNCT
ijtc-659	40	37	.	.	PUNCT
ijtc-659	41	1	the	the	DET
ijtc-659	41	2	covid-19	covid-19	PROPN
ijtc-659	41	3	pandemic	pandemic	NOUN
ijtc-659	41	4	causing	cause	VERB
ijtc-659	41	5	many	many	ADJ
ijtc-659	41	6	parties	party	NOUN
ijtc-659	41	7	think	think	VERB
ijtc-659	41	8	that	that	SCONJ
ijtc-659	41	9	the	the	DET
ijtc-659	41	10	bopo	bopo	NOUN
ijtc-659	41	11	ratio	ratio	NOUN
ijtc-659	41	12	will	will	AUX
ijtc-659	41	13	increase	increase	VERB
ijtc-659	41	14	.	.	PUNCT
ijtc-659	42	1	on	on	ADP
ijtc-659	42	2	the	the	DET
ijtc-659	42	3	other	other	ADJ
ijtc-659	42	4	hand	hand	NOUN
ijtc-659	42	5	,	,	PUNCT
ijtc-659	42	6	a	a	DET
ijtc-659	42	7	research	research	NOUN
ijtc-659	42	8	by	by	ADP
ijtc-659	42	9	sutrisno	sutrisno	PROPN
ijtc-659	42	10	et	et	PROPN
ijtc-659	42	11	al	al	PROPN
ijtc-659	42	12	.	.	PROPN
ijtc-659	43	1	(	(	PUNCT
ijtc-659	43	2	2020	2020	NUM
ijtc-659	43	3	)	)	PUNCT
ijtc-659	43	4	found	find	VERB
ijtc-659	43	5	that	that	SCONJ
ijtc-659	43	6	islamic	islamic	ADJ
ijtc-659	43	7	banks	bank	NOUN
ijtc-659	43	8	can	can	AUX
ijtc-659	43	9	generally	generally	ADV
ijtc-659	43	10	control	control	VERB
ijtc-659	43	11	their	their	PRON
ijtc-659	43	12	efficiency	efficiency	NOUN
ijtc-659	43	13	,	,	PUNCT
ijtc-659	43	14	where	where	SCONJ
ijtc-659	43	15	bopo	bopo	NOUN
ijtc-659	43	16	is	be	AUX
ijtc-659	43	17	a	a	DET
ijtc-659	43	18	measure	measure	NOUN
ijtc-659	43	19	of	of	ADP
ijtc-659	43	20	bank	bank	NOUN
ijtc-659	43	21	efficiency	efficiency	NOUN
ijtc-659	43	22	,	,	PUNCT
ijtc-659	43	23	the	the	PRON
ijtc-659	43	24	higher	high	ADJ
ijtc-659	43	25	the	the	DET
ijtc-659	43	26	bopo	bopo	NOUN
ijtc-659	43	27	,	,	PUNCT
ijtc-659	43	28	the	the	PRON
ijtc-659	43	29	lower	low	ADJ
ijtc-659	43	30	the	the	DET
ijtc-659	43	31	income	income	NOUN
ijtc-659	43	32	.	.	PUNCT
ijtc-659	44	1	h4	h4	NOUN
ijtc-659	44	2	:	:	PUNCT
ijtc-659	44	3	there	there	PRON
ijtc-659	44	4	is	be	VERB
ijtc-659	44	5	a	a	DET
ijtc-659	44	6	sig	sig	NOUN
ijtc-659	44	7	difference	difference	NOUN
ijtc-659	44	8	in	in	ADP
ijtc-659	44	9	the	the	DET
ijtc-659	44	10	asset	asset	NOUN
ijtc-659	44	11	quality	quality	NOUN
ijtc-659	44	12	ratio	ratio	NOUN
ijtc-659	44	13	proxied	proxie	VERB
ijtc-659	44	14	by	by	ADP
ijtc-659	44	15	bopo	bopo	NOUN
ijtc-659	44	16	at	at	ADP
ijtc-659	44	17	banking	banking	NOUN
ijtc-659	44	18	company	company	NOUN
ijtc-659	44	19	that	that	PRON
ijtc-659	44	20	listed	list	VERB
ijtc-659	44	21	on	on	ADP
ijtc-659	44	22	the	the	DET
ijtc-659	44	23	idx	idx	NOUN
ijtc-659	44	24	before	before	ADP
ijtc-659	44	25	as	as	ADV
ijtc-659	44	26	well	well	ADV
ijtc-659	44	27	as	as	ADP
ijtc-659	44	28	after	after	ADP
ijtc-659	44	29	the	the	DET
ijtc-659	44	30	covid-19	covid-19	PROPN
ijtc-659	44	31	pandemic	pandemic	NOUN
ijtc-659	44	32	’s	’s	PART
ijtc-659	44	33	period	period	NOUN
ijtc-659	44	34	.	.	PUNCT
ijtc-659	45	1	past	past	ADJ
ijtc-659	45	2	research	research	NOUN
ijtc-659	45	3	•	•	NOUN
ijtc-659	45	4	result	result	NOUN
ijtc-659	45	5	of	of	ADP
ijtc-659	45	6	the	the	DET
ijtc-659	45	7	research	research	NOUN
ijtc-659	45	8	by	by	ADP
ijtc-659	45	9	(	(	PUNCT
ijtc-659	45	10	hartadinata	hartadinata	PROPN
ijtc-659	45	11	&	&	CCONJ
ijtc-659	45	12	farihah	farihah	PROPN
ijtc-659	45	13	,	,	PUNCT
ijtc-659	45	14	2021	2021	NUM
ijtc-659	45	15	)	)	PUNCT
ijtc-659	45	16	,	,	PUNCT
ijtc-659	45	17	there	there	PRON
ijtc-659	45	18	was	be	VERB
ijtc-659	45	19	no	no	DET
ijtc-659	45	20	sig	sig	NOUN
ijtc-659	45	21	difference	difference	NOUN
ijtc-659	45	22	in	in	ADP
ijtc-659	45	23	roa	roa	PROPN
ijtc-659	45	24	value	value	NOUN
ijtc-659	45	25	between	between	ADP
ijtc-659	45	26	before	before	ADP
ijtc-659	45	27	the	the	DET
ijtc-659	45	28	covid-19	covid-19	PROPN
ijtc-659	45	29	pandemic	pandemic	NOUN
ijtc-659	45	30	as	as	ADV
ijtc-659	45	31	well	well	ADV
ijtc-659	45	32	as	as	ADP
ijtc-659	45	33	during	during	ADP
ijtc-659	45	34	the	the	DET
ijtc-659	45	35	pandemic	pandemic	NOUN
ijtc-659	45	36	.	.	PUNCT
ijtc-659	46	1	•	•	NUM
ijtc-659	46	2	the	the	DET
ijtc-659	46	3	research	research	NOUN
ijtc-659	46	4	by	by	ADP
ijtc-659	46	5	putera	putera	NOUN
ijtc-659	46	6	(	(	PUNCT
ijtc-659	46	7	2020	2020	NUM
ijtc-659	46	8	)	)	PUNCT
ijtc-659	46	9	presents	present	VERB
ijtc-659	46	10	evidence	evidence	NOUN
ijtc-659	46	11	of	of	ADP
ijtc-659	46	12	a	a	DET
ijtc-659	46	13	relationship	relationship	NOUN
ijtc-659	46	14	between	between	ADP
ijtc-659	46	15	executive	executive	NOUN
ijtc-659	46	16	compensation	compensation	NOUN
ijtc-659	46	17	and	and	CCONJ
ijtc-659	46	18	bank	bank	NOUN
ijtc-659	46	19	performance	performance	NOUN
ijtc-659	46	20	in	in	ADP
ijtc-659	46	21	indonesia	indonesia	PROPN
ijtc-659	46	22	.	.	PUNCT
ijtc-659	47	1	through	through	ADP
ijtc-659	47	2	the	the	DET
ijtc-659	47	3	application	application	NOUN
ijtc-659	47	4	of	of	ADP
ijtc-659	47	5	factor	factor	NOUN
ijtc-659	47	6	analysis	analysis	NOUN
ijtc-659	47	7	,	,	PUNCT
ijtc-659	47	8	it	it	PRON
ijtc-659	47	9	was	be	AUX
ijtc-659	47	10	shown	show	VERB
ijtc-659	47	11	that	that	SCONJ
ijtc-659	47	12	board	board	NOUN
ijtc-659	47	13	remuneration	remuneration	NOUN
ijtc-659	47	14	and	and	CCONJ
ijtc-659	47	15	board	board	NOUN
ijtc-659	47	16	size	size	NOUN
ijtc-659	47	17	are	be	AUX
ijtc-659	47	18	positively	positively	ADV
ijtc-659	47	19	related	relate	VERB
ijtc-659	47	20	to	to	ADP
ijtc-659	47	21	accounting	accounting	NOUN
ijtc-659	47	22	aspects	aspect	NOUN
ijtc-659	47	23	,	,	PUNCT
ijtc-659	47	24	especially	especially	ADV
ijtc-659	47	25	income	income	NOUN
ijtc-659	47	26	,	,	PUNCT
ijtc-659	47	27	costs	cost	NOUN
ijtc-659	47	28	and	and	CCONJ
ijtc-659	47	29	profits	profit	NOUN
ijtc-659	47	30	.	.	PUNCT
ijtc-659	48	1	finally	finally	ADV
ijtc-659	48	2	,	,	PUNCT
ijtc-659	48	3	decisions	decision	NOUN
ijtc-659	48	4	should	should	AUX
ijtc-659	48	5	be	be	AUX
ijtc-659	48	6	monitored	monitor	VERB
ijtc-659	48	7	beyond	beyond	ADP
ijtc-659	48	8	the	the	DET
ijtc-659	48	9	reward	reward	NOUN
ijtc-659	48	10	system	system	NOUN
ijtc-659	48	11	as	as	ADP
ijtc-659	48	12	a	a	DET
ijtc-659	48	13	bonus	bonus	NOUN
ijtc-659	48	14	to	to	PART
ijtc-659	48	15	mitigate	mitigate	VERB
ijtc-659	48	16	risk	risk	NOUN
ijtc-659	48	17	from	from	ADP
ijtc-659	48	18	internal	internal	ADJ
ijtc-659	48	19	and	and	CCONJ
ijtc-659	48	20	external	external	ADJ
ijtc-659	48	21	factors	factor	NOUN
ijtc-659	48	22	.	.	PUNCT
ijtc-659	49	1	•	•	NUM
ijtc-659	49	2	the	the	DET
ijtc-659	49	3	results	result	NOUN
ijtc-659	49	4	of	of	ADP
ijtc-659	49	5	study	study	NOUN
ijtc-659	49	6	by	by	ADP
ijtc-659	49	7	diana	diana	PROPN
ijtc-659	49	8	et	et	PROPN
ijtc-659	49	9	al	al	PROPN
ijtc-659	49	10	.	.	PROPN
ijtc-659	50	1	(	(	PUNCT
ijtc-659	50	2	2021	2021	NUM
ijtc-659	50	3	)	)	PUNCT
ijtc-659	50	4	demonstrates	demonstrate	VERB
ijtc-659	50	5	fluctuating	fluctuate	VERB
ijtc-659	50	6	performance	performance	NOUN
ijtc-659	50	7	levels	level	NOUN
ijtc-659	50	8	during	during	ADP
ijtc-659	50	9	the	the	DET
ijtc-659	50	10	covid-19	covid-19	PROPN
ijtc-659	50	11	pandemic	pandemic	NOUN
ijtc-659	50	12	.	.	PUNCT
ijtc-659	51	1	profitability	profitability	NOUN
ijtc-659	51	2	indicators	indicator	NOUN
ijtc-659	51	3	of	of	ADP
ijtc-659	51	4	performance	performance	NOUN
ijtc-659	51	5	of	of	ADP
ijtc-659	51	6	the	the	DET
ijtc-659	51	7	bank	bank	NOUN
ijtc-659	51	8	,	,	PUNCT
ijtc-659	51	9	shows	show	VERB
ijtc-659	51	10	some	some	DET
ijtc-659	51	11	shariah	shariah	PROPN
ijtc-659	51	12	banks	bank	NOUN
ijtc-659	51	13	are	be	AUX
ijtc-659	51	14	rated	rate	VERB
ijtc-659	51	15	as	as	ADP
ijtc-659	51	16	efficient	efficient	ADJ
ijtc-659	51	17	and	and	CCONJ
ijtc-659	51	18	some	some	PRON
ijtc-659	51	19	are	be	AUX
ijtc-659	51	20	underperforming	underperform	VERB
ijtc-659	51	21	.	.	PUNCT
ijtc-659	52	1	in	in	ADP
ijtc-659	52	2	terms	term	NOUN
ijtc-659	52	3	of	of	ADP
ijtc-659	52	4	liquidity	liquidity	NOUN
ijtc-659	52	5	ratios	ratio	NOUN
ijtc-659	52	6	,	,	PUNCT
ijtc-659	52	7	liquidity	liquidity	NOUN
ijtc-659	52	8	ratios	ratio	NOUN
ijtc-659	52	9	have	have	AUX
ijtc-659	52	10	fallen	fall	VERB
ijtc-659	52	11	among	among	ADP
ijtc-659	52	12	average	average	ADJ
ijtc-659	52	13	banks	bank	NOUN
ijtc-659	52	14	,	,	PUNCT
ijtc-659	52	15	the	the	DET
ijtc-659	52	16	lowest	low	ADJ
ijtc-659	52	17	was	be	AUX
ijtc-659	52	18	bri	bri	PROPN
ijtc-659	52	19	syariah	syariah	NOUN
ijtc-659	52	20	,	,	PUNCT
ijtc-659	52	21	down	down	ADV
ijtc-659	52	22	50.9	50.9	NUM
ijtc-659	52	23	%	%	NOUN
ijtc-659	52	24	,	,	PUNCT
ijtc-659	52	25	bank	bank	NOUN
ijtc-659	52	26	solvency	solvency	NOUN
ijtc-659	52	27	ratios	ratio	NOUN
ijtc-659	52	28	are	be	AUX
ijtc-659	52	29	generally	generally	ADV
ijtc-659	52	30	good	good	ADJ
ijtc-659	52	31	.	.	PUNCT
ijtc-659	53	1	•	•	NUM
ijtc-659	53	2	the	the	DET
ijtc-659	53	3	results	result	NOUN
ijtc-659	53	4	of	of	ADP
ijtc-659	53	5	the	the	DET
ijtc-659	53	6	data	datum	NOUN
ijtc-659	53	7	processor	processor	NOUN
ijtc-659	53	8	of	of	ADP
ijtc-659	53	9	the	the	DET
ijtc-659	53	10	article	article	NOUN
ijtc-659	53	11	by	by	ADP
ijtc-659	53	12	thamrin	thamrin	NOUN
ijtc-659	53	13	(	(	PUNCT
ijtc-659	53	14	2021	2021	NUM
ijtc-659	53	15	)	)	PUNCT
ijtc-659	53	16	,	,	PUNCT
ijtc-659	53	17	it	it	PRON
ijtc-659	53	18	how	how	SCONJ
ijtc-659	53	19	s	s	VERB
ijtc-659	53	20	the	the	DET
ijtc-659	53	21	overall	overall	ADJ
ijtc-659	53	22	impact	impact	NOUN
ijtc-659	53	23	of	of	ADP
ijtc-659	53	24	covid-19	covid-19	PROPN
ijtc-659	53	25	on	on	ADP
ijtc-659	53	26	the	the	DET
ijtc-659	53	27	financial	financial	ADJ
ijtc-659	53	28	performance	performance	NOUN
ijtc-659	53	29	of	of	ADP
ijtc-659	53	30	islamic	islamic	ADJ
ijtc-659	53	31	banks	bank	NOUN
ijtc-659	53	32	in	in	ADP
ijtc-659	53	33	indonesia	indonesia	PROPN
ijtc-659	53	34	,	,	PUNCT
ijtc-659	53	35	as	as	SCONJ
ijtc-659	53	36	can	can	AUX
ijtc-659	53	37	be	be	AUX
ijtc-659	53	38	seen	see	VERB
ijtc-659	53	39	by	by	ADP
ijtc-659	53	40	the	the	DET
ijtc-659	53	41	results	result	NOUN
ijtc-659	53	42	of	of	ADP
ijtc-659	53	43	the	the	DET
ijtc-659	53	44	paired	pair	VERB
ijtc-659	53	45	sample	sample	NOUN
ijtc-659	53	46	t	t	PROPN
ijtc-659	53	47	-	-	PUNCT
ijtc-659	53	48	test	test	NOUN
ijtc-659	53	49	table	table	NOUN
ijtc-659	53	50	,	,	PUNCT
ijtc-659	53	51	the	the	DET
ijtc-659	53	52	ratio	ratio	NOUN
ijtc-659	53	53	of	of	ADP
ijtc-659	53	54	car	car	NOUN
ijtc-659	53	55	,	,	PUNCT
ijtc-659	53	56	roa	roa	PROPN
ijtc-659	53	57	,	,	PUNCT
ijtc-659	53	58	npf	npf	PROPN
ijtc-659	53	59	and	and	CCONJ
ijtc-659	53	60	fdr	fdr	PROPN
ijtc-659	53	61	is	be	AUX
ijtc-659	53	62	not	not	PART
ijtc-659	53	63	sig	sig	NOUN
ijtc-659	53	64	,	,	PUNCT
ijtc-659	53	65	demonstrate	demonstrate	VERB
ijtc-659	53	66	a	a	DET
ijtc-659	53	67	difference	difference	NOUN
ijtc-659	53	68	in	in	ADP
ijtc-659	53	69	financial	financial	ADJ
ijtc-659	53	70	performance	performance	NOUN
ijtc-659	53	71	of	of	ADP
ijtc-659	53	72	it	it	PRON
ijtc-659	53	73	.	.	PUNCT
ijtc-659	54	1	•	•	NUM
ijtc-659	54	2	the	the	DET
ijtc-659	54	3	main	main	ADJ
ijtc-659	54	4	conclusions	conclusion	NOUN
ijtc-659	54	5	of	of	ADP
ijtc-659	54	6	the	the	DET
ijtc-659	54	7	paper	paper	NOUN
ijtc-659	54	8	by	by	ADP
ijtc-659	54	9	zihui	zihui	PROPN
ijtc-659	54	10	et	et	PROPN
ijtc-659	54	11	al	al	PROPN
ijtc-659	54	12	.	.	PROPN
ijtc-659	54	13	(	(	PUNCT
ijtc-659	54	14	2020	2020	NUM
ijtc-659	54	15	)	)	PUNCT
ijtc-659	54	16	,	,	PUNCT
ijtc-659	54	17	shows	show	VERB
ijtc-659	54	18	that	that	SCONJ
ijtc-659	54	19	the	the	DET
ijtc-659	54	20	covid-19	covid-19	PROPN
ijtc-659	54	21	caused	cause	VERB
ijtc-659	54	22	a	a	DET
ijtc-659	54	23	sig	sig	PRON
ijtc-659	54	24	negative	negative	ADJ
ijtc-659	54	25	effect	effect	NOUN
ijtc-659	54	26	onvarious	onvarious	ADJ
ijtc-659	54	27	departments	department	NOUN
ijtc-659	54	28	in	in	ADP
ijtc-659	54	29	china	china	PROPN
ijtc-659	54	30	also	also	ADV
ijtc-659	54	31	united	united	PROPN
ijtc-659	54	32	states	states	PROPN
ijtc-659	54	33	,	,	PUNCT
ijtc-659	54	34	brazil	brazil	PROPN
ijtc-659	54	35	,	,	PUNCT
ijtc-659	54	36	and	and	CCONJ
ijtc-659	54	37	canada	canada	PROPN
ijtc-659	54	38	,	,	PUNCT
ijtc-659	54	39	financial	financial	ADJ
ijtc-659	54	40	risks	risk	NOUN
ijtc-659	54	41	in	in	ADP
ijtc-659	54	42	european	european	ADJ
ijtc-659	54	43	markets	market	NOUN
ijtc-659	54	44	have	have	AUX
ijtc-659	54	45	also	also	ADV
ijtc-659	54	46	impacted	impact	VERB
ijtc-659	54	47	most	most	ADJ
ijtc-659	54	48	markets	market	NOUN
ijtc-659	54	49	,	,	PUNCT
ijtc-659	54	50	and	and	CCONJ
ijtc-659	54	51	although	although	SCONJ
ijtc-659	54	52	there	there	PRON
ijtc-659	54	53	has	have	AUX
ijtc-659	54	54	been	be	AUX
ijtc-659	54	55	widespread	widespread	ADJ
ijtc-659	54	56	convergence	convergence	NOUN
ijtc-659	54	57	within	within	ADP
ijtc-659	54	58	asia	asia	PROPN
ijtc-659	54	59	-	-	PUNCT
ijtc-659	54	60	pacific	pacific	ADJ
ijtc-659	54	61	markets	market	NOUN
ijtc-659	54	62	,	,	PUNCT
ijtc-659	54	63	they	they	PRON
ijtc-659	54	64	have	have	AUX
ijtc-659	54	65	become	become	VERB
ijtc-659	54	66	a	a	DET
ijtc-659	54	67	source	source	NOUN
ijtc-659	54	68	of	of	ADP
ijtc-659	54	69	risk	risk	NOUN
ijtc-659	54	70	in	in	ADP
ijtc-659	54	71	global	global	ADJ
ijtc-659	54	72	markets	market	NOUN
ijtc-659	54	73	.	.	PUNCT
ijtc-659	55	1	besides	besides	SCONJ
ijtc-659	55	2	the	the	DET
ijtc-659	55	3	intensity	intensity	NOUN
ijtc-659	55	4	of	of	ADP
ijtc-659	55	5	integration	integration	NOUN
ijtc-659	55	6	and	and	CCONJ
ijtc-659	55	7	cooperation	cooperation	NOUN
ijtc-659	55	8	in	in	ADP
ijtc-659	55	9	european	european	ADJ
ijtc-659	55	10	financial	financial	ADJ
ijtc-659	55	11	markets	market	NOUN
ijtc-659	55	12	has	have	AUX
ijtc-659	55	13	increased	increase	VERB
ijtc-659	55	14	significantly	significantly	ADV
ijtc-659	55	15	.	.	PUNCT
ijtc-659	56	1	•	•	NUM
ijtc-659	56	2	the	the	DET
ijtc-659	56	3	study	study	NOUN
ijtc-659	56	4	by	by	ADP
ijtc-659	56	5	he	he	PRON
ijtc-659	56	6	et	et	PROPN
ijtc-659	56	7	al	al	PROPN
ijtc-659	56	8	.	.	PROPN
ijtc-659	56	9	(	(	PUNCT
ijtc-659	56	10	2020	2020	NUM
ijtc-659	56	11	)	)	PUNCT
ijtc-659	56	12	found	find	VERB
ijtc-659	56	13	that	that	SCONJ
ijtc-659	56	14	transportation	transportation	NOUN
ijtc-659	56	15	,	,	PUNCT
ijtc-659	56	16	mining	mining	NOUN
ijtc-659	56	17	,	,	PUNCT
ijtc-659	56	18	electricity	electricity	NOUN
ijtc-659	56	19	&	&	CCONJ
ijtc-659	56	20	heating	heating	NOUN
ijtc-659	56	21	,	,	PUNCT
ijtc-659	56	22	and	and	CCONJ
ijtc-659	56	23	environment	environment	NOUN
ijtc-659	56	24	industries	industry	NOUN
ijtc-659	56	25	have	have	AUX
ijtc-659	56	26	been	be	AUX
ijtc-659	56	27	adversely	adversely	ADV
ijtc-659	56	28	effected	effect	VERB
ijtc-659	56	29	by	by	ADP
ijtc-659	56	30	the	the	DET
ijtc-659	56	31	pandemic	pandemic	NOUN
ijtc-659	56	32	.	.	PUNCT
ijtc-659	57	1	however	however	ADV
ijtc-659	57	2	,	,	PUNCT
ijtc-659	57	3	manufacturing	manufacturing	NOUN
ijtc-659	57	4	,	,	PUNCT
ijtc-659	57	5	information	information	NOUN
ijtc-659	57	6	technology	technology	NOUN
ijtc-659	57	7	,	,	PUNCT
ijtc-659	57	8	education	education	NOUN
ijtc-659	57	9	and	and	CCONJ
ijtc-659	57	10	health	health	NOUN
ijtc-659	57	11	-	-	PUNCT
ijtc-659	57	12	care	care	NOUN
ijtc-659	57	13	industries	industry	NOUN
ijtc-659	57	14	have	have	AUX
ijtc-659	57	15	been	be	AUX
ijtc-659	57	16	resilient	resilient	ADJ
ijtc-659	57	17	to	to	ADP
ijtc-659	57	18	the	the	DET
ijtc-659	57	19	pandemic	pandemic	ADJ
ijtc-659	57	20	.	.	PUNCT
ijtc-659	58	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	58	2	financial	financial	ADJ
ijtc-659	58	3	performance	performance	NOUN
ijtc-659	58	4	of	of	ADP
ijtc-659	58	5	banking	banking	NOUN
ijtc-659	58	6	companies	company	NOUN
ijtc-659	58	7	listed	list	VERB
ijtc-659	58	8	on	on	ADP
ijtc-659	58	9	idx	idx	NOUN
ijtc-659	58	10	before	before	ADV
ijtc-659	58	11	as	as	ADV
ijtc-659	58	12	well	well	ADV
ijtc-659	58	13	as	as	ADP
ijtc-659	58	14	during	during	ADP
ijtc-659	58	15	the	the	DET
ijtc-659	58	16	covid-19	covid-19	PROPN
ijtc-659	58	17	pandemic	pandemic	ADJ
ijtc-659	58	18	budiantara	budiantara	NOUN
ijtc-659	58	19	,	,	PUNCT
ijtc-659	58	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	58	21	,	,	PUNCT
ijtc-659	58	22	and	and	CCONJ
ijtc-659	58	23	rihadani	rihadani	VERB
ijtc-659	58	24	107	107	NUM
ijtc-659	58	25	|	|	ADV
ijtc-659	58	26	ilomata	ilomata	PROPN
ijtc-659	58	27	international	international	ADJ
ijtc-659	58	28	journal	journal	NOUN
ijtc-659	58	29	of	of	ADP
ijtc-659	58	30	tax	tax	PROPN
ijtc-659	58	31	&	&	CCONJ
ijtc-659	58	32	accounting	accounting	PROPN
ijtc-659	58	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	58	34	the	the	DET
ijtc-659	58	35	conceptual	conceptual	ADJ
ijtc-659	58	36	framework	framework	NOUN
ijtc-659	58	37	used	use	VERB
ijtc-659	58	38	in	in	ADP
ijtc-659	58	39	this	this	DET
ijtc-659	58	40	study	study	NOUN
ijtc-659	58	41	:	:	PUNCT
ijtc-659	58	42	source	source	NOUN
ijtc-659	58	43	:	:	PUNCT
ijtc-659	58	44	data	datum	NOUN
ijtc-659	58	45	processed	process	VERB
ijtc-659	58	46	by	by	ADP
ijtc-659	58	47	researchers	researcher	NOUN
ijtc-659	58	48	(	(	PUNCT
ijtc-659	58	49	2022	2022	NUM
ijtc-659	58	50	)	)	PUNCT
ijtc-659	58	51	the	the	DET
ijtc-659	58	52	variance	variance	NOUN
ijtc-659	58	53	test	test	NOUN
ijtc-659	58	54	above	above	ADV
ijtc-659	58	55	is	be	AUX
ijtc-659	58	56	to	to	PART
ijtc-659	58	57	see	see	VERB
ijtc-659	58	58	the	the	DET
ijtc-659	58	59	difference	difference	NOUN
ijtc-659	58	60	in	in	ADP
ijtc-659	58	61	bank	bank	NOUN
ijtc-659	58	62	performance	performance	NOUN
ijtc-659	58	63	before	before	ADP
ijtc-659	58	64	as	as	ADV
ijtc-659	58	65	well	well	ADV
ijtc-659	58	66	as	as	ADP
ijtc-659	58	67	after	after	ADP
ijtc-659	58	68	the	the	DET
ijtc-659	58	69	covid-19	covid-19	PROPN
ijtc-659	58	70	pandemic	pandemic	NOUN
ijtc-659	58	71	’s	’s	PART
ijtc-659	58	72	period	period	NOUN
ijtc-659	58	73	(	(	PUNCT
ijtc-659	58	74	shahabi	shahabi	NOUN
ijtc-659	58	75	et	et	PROPN
ijtc-659	58	76	al	al	PROPN
ijtc-659	58	77	.	.	PROPN
ijtc-659	58	78	,	,	PUNCT
ijtc-659	58	79	2021	2021	NUM
ijtc-659	58	80	)	)	PUNCT
ijtc-659	58	81	.	.	PUNCT
ijtc-659	59	1	if	if	SCONJ
ijtc-659	59	2	there	there	PRON
ijtc-659	59	3	's	be	VERB
ijtc-659	59	4	a	a	DET
ijtc-659	59	5	difference	difference	NOUN
ijtc-659	59	6	,	,	PUNCT
ijtc-659	59	7	it	it	PRON
ijtc-659	59	8	's	be	AUX
ijtc-659	59	9	the	the	DET
ijtc-659	59	10	impact	impact	NOUN
ijtc-659	59	11	of	of	ADP
ijtc-659	59	12	the	the	DET
ijtc-659	59	13	covid-19	covid-19	PROPN
ijtc-659	59	14	pandemic	pandemic	NOUN
ijtc-659	59	15	on	on	ADP
ijtc-659	59	16	the	the	DET
ijtc-659	59	17	indonesian	indonesian	ADJ
ijtc-659	59	18	stock	stock	PROPN
ijtc-659	59	19	exchange	exchange	PROPN
ijtc-659	59	20	(	(	PUNCT
ijtc-659	59	21	idx	idx	PROPN
ijtc-659	59	22	)	)	PUNCT
ijtc-659	59	23	listed	list	VERB
ijtc-659	59	24	bank	bank	NOUN
ijtc-659	59	25	performance	performance	NOUN
ijtc-659	59	26	in	in	ADP
ijtc-659	59	27	20192021	20192021	NUM
ijtc-659	59	28	.	.	PUNCT
ijtc-659	60	1	the	the	DET
ijtc-659	60	2	purpose	purpose	NOUN
ijtc-659	60	3	of	of	ADP
ijtc-659	60	4	this	this	DET
ijtc-659	60	5	study	study	NOUN
ijtc-659	60	6	was	be	AUX
ijtc-659	60	7	to	to	PART
ijtc-659	60	8	test	test	VERB
ijtc-659	60	9	banks	bank	NOUN
ijtc-659	60	10	company	company	NOUN
ijtc-659	60	11	on	on	ADP
ijtc-659	60	12	the	the	DET
ijtc-659	60	13	indonesia	indonesia	PROPN
ijtc-659	60	14	stock	stock	PROPN
ijtc-659	60	15	exchange	exchange	PROPN
ijtc-659	60	16	(	(	PUNCT
ijtc-659	60	17	idx	idx	NOUN
ijtc-659	60	18	)	)	PUNCT
ijtc-659	60	19	using	use	VERB
ijtc-659	60	20	car	car	NOUN
ijtc-659	60	21	,	,	PUNCT
ijtc-659	60	22	roa	roa	PROPN
ijtc-659	60	23	,	,	PUNCT
ijtc-659	60	24	npl	npl	PROPN
ijtc-659	60	25	,	,	PUNCT
ijtc-659	60	26	serta	serta	PROPN
ijtc-659	60	27	bopo	bopo	PROPN
ijtc-659	60	28	variables	variable	NOUN
ijtc-659	60	29	to	to	PART
ijtc-659	60	30	find	find	VERB
ijtc-659	60	31	out	out	ADP
ijtc-659	60	32	whether	whether	SCONJ
ijtc-659	60	33	there	there	PRON
ijtc-659	60	34	are	be	VERB
ijtc-659	60	35	differences	difference	NOUN
ijtc-659	60	36	in	in	ADP
ijtc-659	60	37	performance	performance	NOUN
ijtc-659	60	38	between	between	ADP
ijtc-659	60	39	before	before	ADP
ijtc-659	60	40	as	as	ADV
ijtc-659	60	41	well	well	ADV
ijtc-659	60	42	as	as	ADP
ijtc-659	60	43	after	after	ADP
ijtc-659	60	44	the	the	DET
ijtc-659	60	45	covid-19	covid-19	PROPN
ijtc-659	60	46	pandemic	pandemic	NOUN
ijtc-659	60	47	in	in	ADP
ijtc-659	60	48	the	the	DET
ijtc-659	60	49	periode	periode	PROPN
ijtc-659	60	50	2019	2019	NUM
ijtc-659	60	51	–	–	PUNCT
ijtc-659	60	52	2021	2021	NUM
ijtc-659	60	53	or	or	CCONJ
ijtc-659	60	54	not	not	PART
ijtc-659	60	55	.	.	PUNCT
ijtc-659	61	1	method	method	VERB
ijtc-659	61	2	this	this	DET
ijtc-659	61	3	study	study	NOUN
ijtc-659	61	4	uses	use	VERB
ijtc-659	61	5	a	a	DET
ijtc-659	61	6	comparative	comparative	ADJ
ijtc-659	61	7	quantification	quantification	NOUN
ijtc-659	61	8	method	method	NOUN
ijtc-659	61	9	.	.	PUNCT
ijtc-659	62	1	comparative	comparative	ADJ
ijtc-659	62	2	quantitation	quantitation	NOUN
ijtc-659	62	3	methods	method	NOUN
ijtc-659	62	4	are	be	AUX
ijtc-659	62	5	studies	study	NOUN
ijtc-659	62	6	that	that	PRON
ijtc-659	62	7	compare	compare	VERB
ijtc-659	62	8	and	and	CCONJ
ijtc-659	62	9	contrast	contrast	VERB
ijtc-659	62	10	two	two	NUM
ijtc-659	62	11	or	or	CCONJ
ijtc-659	62	12	more	more	ADV
ijtc-659	62	13	different	different	ADJ
ijtc-659	62	14	objects	object	NOUN
ijtc-659	62	15	to	to	PART
ijtc-659	62	16	see	see	VERB
ijtc-659	62	17	if	if	SCONJ
ijtc-659	62	18	there	there	PRON
ijtc-659	62	19	are	be	VERB
ijtc-659	62	20	variable	variable	ADJ
ijtc-659	62	21	differences	difference	NOUN
ijtc-659	62	22	between	between	ADP
ijtc-659	62	23	the	the	DET
ijtc-659	62	24	objects	object	NOUN
ijtc-659	62	25	under	under	ADP
ijtc-659	62	26	study	study	NOUN
ijtc-659	62	27	(	(	PUNCT
ijtc-659	62	28	allen	allen	PROPN
ijtc-659	62	29	&	&	CCONJ
ijtc-659	62	30	gu	gu	PROPN
ijtc-659	62	31	,	,	PUNCT
ijtc-659	62	32	2021	2021	NUM
ijtc-659	62	33	)	)	PUNCT
ijtc-659	62	34	.	.	PUNCT
ijtc-659	63	1	comparative	comparative	ADJ
ijtc-659	63	2	quantitative	quantitative	ADJ
ijtc-659	63	3	methods	method	NOUN
ijtc-659	63	4	can	can	AUX
ijtc-659	63	5	be	be	AUX
ijtc-659	63	6	used	use	VERB
ijtc-659	63	7	to	to	PART
ijtc-659	63	8	determine	determine	VERB
ijtc-659	63	9	the	the	DET
ijtc-659	63	10	cause	cause	NOUN
ijtc-659	63	11	,	,	PUNCT
ijtc-659	63	12	effect	effect	NOUN
ijtc-659	63	13	,	,	PUNCT
ijtc-659	63	14	or	or	CCONJ
ijtc-659	63	15	effect	effect	NOUN
ijtc-659	63	16	that	that	PRON
ijtc-659	63	17	exists	exist	VERB
ijtc-659	63	18	between	between	ADP
ijtc-659	63	19	two	two	NUM
ijtc-659	63	20	different	different	ADJ
ijtc-659	63	21	groups	group	NOUN
ijtc-659	63	22	(	(	PUNCT
ijtc-659	63	23	nuryadi	nuryadi	PROPN
ijtc-659	63	24	et	et	PROPN
ijtc-659	63	25	al	al	PROPN
ijtc-659	63	26	.	.	PROPN
ijtc-659	63	27	,	,	PUNCT
ijtc-659	63	28	2017	2017	NUM
ijtc-659	63	29	)	)	PUNCT
ijtc-659	63	30	.	.	PUNCT
ijtc-659	64	1	the	the	DET
ijtc-659	64	2	choice	choice	NOUN
ijtc-659	64	3	of	of	ADP
ijtc-659	64	4	comparative	comparative	ADJ
ijtc-659	64	5	quantitative	quantitative	ADJ
ijtc-659	64	6	methods	method	NOUN
ijtc-659	64	7	for	for	ADP
ijtc-659	64	8	this	this	DET
ijtc-659	64	9	study	study	NOUN
ijtc-659	64	10	is	be	AUX
ijtc-659	64	11	made	make	VERB
ijtc-659	64	12	because	because	SCONJ
ijtc-659	64	13	the	the	DET
ijtc-659	64	14	study	study	NOUN
ijtc-659	64	15	aims	aim	VERB
ijtc-659	64	16	to	to	PART
ijtc-659	64	17	determine	determine	VERB
ijtc-659	64	18	the	the	DET
ijtc-659	64	19	impact	impact	NOUN
ijtc-659	64	20	of	of	ADP
ijtc-659	64	21	the	the	DET
ijtc-659	64	22	covid-19	covid-19	PROPN
ijtc-659	64	23	pandemic	pandemic	ADJ
ijtc-659	64	24	phenomenon	phenomenon	NOUN
ijtc-659	64	25	(	(	PUNCT
ijtc-659	64	26	caferra	caferra	NOUN
ijtc-659	64	27	et	et	PROPN
ijtc-659	64	28	al	al	PROPN
ijtc-659	64	29	.	.	PROPN
ijtc-659	64	30	,	,	PUNCT
ijtc-659	64	31	2022	2022	NUM
ijtc-659	64	32	)	)	PUNCT
ijtc-659	64	33	.	.	PUNCT
ijtc-659	65	1	this	this	DET
ijtc-659	65	2	study	study	NOUN
ijtc-659	65	3	will	will	AUX
ijtc-659	65	4	use	use	VERB
ijtc-659	65	5	data	datum	NOUN
ijtc-659	65	6	from	from	ADP
ijtc-659	65	7	before	before	ADP
ijtc-659	65	8	the	the	DET
ijtc-659	65	9	existence	existence	NOUN
ijtc-659	65	10	of	of	ADP
ijtc-659	65	11	covid-19	covid-19	PROPN
ijtc-659	65	12	(	(	PUNCT
ijtc-659	65	13	2019	2019	NUM
ijtc-659	65	14	)	)	PUNCT
ijtc-659	65	15	and	and	CCONJ
ijtc-659	65	16	during	during	ADP
ijtc-659	65	17	the	the	DET
ijtc-659	65	18	existence	existence	NOUN
ijtc-659	65	19	of	of	ADP
ijtc-659	65	20	covid-19	covid-19	PROPN
ijtc-659	65	21	(	(	PUNCT
ijtc-659	65	22	2021	2021	NUM
ijtc-659	65	23	)	)	PUNCT
ijtc-659	65	24	.	.	PUNCT
ijtc-659	66	1	additionally	additionally	ADV
ijtc-659	66	2	,	,	PUNCT
ijtc-659	66	3	the	the	DET
ijtc-659	66	4	study	study	NOUN
ijtc-659	66	5	examines	examine	VERB
ijtc-659	66	6	the	the	DET
ijtc-659	66	7	impact	impact	NOUN
ijtc-659	66	8	of	of	ADP
ijtc-659	66	9	the	the	DET
ijtc-659	66	10	pandemic	pandemic	NOUN
ijtc-659	66	11	on	on	ADP
ijtc-659	66	12	the	the	DET
ijtc-659	66	13	financial	financial	ADJ
ijtc-659	66	14	performance	performance	NOUN
ijtc-659	66	15	of	of	ADP
ijtc-659	66	16	indonesian	indonesian	ADJ
ijtc-659	66	17	banks	bank	NOUN
ijtc-659	66	18	.	.	PUNCT
ijtc-659	67	1	the	the	DET
ijtc-659	67	2	population	population	NOUN
ijtc-659	67	3	under	under	ADP
ijtc-659	67	4	study	study	NOUN
ijtc-659	67	5	is	be	AUX
ijtc-659	67	6	banking	bank	VERB
ijtc-659	67	7	sector	sector	NOUN
ijtc-659	67	8	company	company	NOUN
ijtc-659	67	9	in	in	ADP
ijtc-659	67	10	the	the	DET
ijtc-659	67	11	listed	list	VERB
ijtc-659	67	12	on	on	ADP
ijtc-659	67	13	the	the	DET
ijtc-659	67	14	idx	idx	NOUN
ijtc-659	67	15	before	before	ADP
ijtc-659	67	16	as	as	ADV
ijtc-659	67	17	well	well	ADV
ijtc-659	67	18	as	as	ADP
ijtc-659	67	19	after	after	ADP
ijtc-659	67	20	the	the	DET
ijtc-659	67	21	covid-19	covid-19	PROPN
ijtc-659	67	22	pandemic	pandemic	NOUN
ijtc-659	67	23	’s	’s	PART
ijtc-659	67	24	period	period	NOUN
ijtc-659	67	25	.	.	PUNCT
ijtc-659	68	1	the	the	DET
ijtc-659	68	2	samples	sample	NOUN
ijtc-659	68	3	are	be	AUX
ijtc-659	68	4	selected	select	VERB
ijtc-659	68	5	in	in	ADP
ijtc-659	68	6	this	this	DET
ijtc-659	68	7	study	study	NOUN
ijtc-659	68	8	were	be	AUX
ijtc-659	68	9	based	base	VERB
ijtc-659	68	10	on	on	ADP
ijtc-659	68	11	a	a	DET
ijtc-659	68	12	pro	pro	ADJ
ijtc-659	68	13	-	-	ADJ
ijtc-659	68	14	positive	positive	ADJ
ijtc-659	68	15	sampling	sampling	NOUN
ijtc-659	68	16	method	method	NOUN
ijtc-659	68	17	that	that	PRON
ijtc-659	68	18	selects	select	VERB
ijtc-659	68	19	samples	sample	NOUN
ijtc-659	68	20	based	base	VERB
ijtc-659	68	21	on	on	ADP
ijtc-659	68	22	certain	certain	ADJ
ijtc-659	68	23	criteria	criterion	NOUN
ijtc-659	68	24	.	.	PUNCT
ijtc-659	69	1	suggestive	suggestive	ADJ
ijtc-659	69	2	sampling	sampling	NOUN
ijtc-659	69	3	criteria	criterion	NOUN
ijtc-659	69	4	were	be	AUX
ijtc-659	69	5	:	:	PUNCT
ijtc-659	69	6	1	1	X
ijtc-659	69	7	.	.	X
ijtc-659	69	8	banking	banking	NOUN
ijtc-659	69	9	company	company	NOUN
ijtc-659	69	10	listed	list	VERB
ijtc-659	69	11	on	on	ADP
ijtc-659	69	12	the	the	DET
ijtc-659	69	13	idx	idx	NOUN
ijtc-659	69	14	in	in	ADP
ijtc-659	69	15	2019	2019	NUM
ijtc-659	69	16	–	–	PUNCT
ijtc-659	69	17	2021	2021	NUM
ijtc-659	69	18	.	.	PUNCT
ijtc-659	70	1	2	2	X
ijtc-659	70	2	.	.	X
ijtc-659	70	3	banking	banking	NOUN
ijtc-659	70	4	company	company	NOUN
ijtc-659	70	5	that	that	PRON
ijtc-659	70	6	publish	publish	VERB
ijtc-659	70	7	annual	annual	ADJ
ijtc-659	70	8	reports	report	NOUN
ijtc-659	70	9	during	during	ADP
ijtc-659	70	10	2019	2019	NUM
ijtc-659	70	11	-	-	SYM
ijtc-659	70	12	2021	2021	NUM
ijtc-659	70	13	.	.	PUNCT
ijtc-659	71	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	71	2	financial	financial	ADJ
ijtc-659	71	3	performance	performance	NOUN
ijtc-659	71	4	of	of	ADP
ijtc-659	71	5	banking	banking	NOUN
ijtc-659	71	6	companies	company	NOUN
ijtc-659	71	7	listed	list	VERB
ijtc-659	71	8	on	on	ADP
ijtc-659	71	9	idx	idx	NOUN
ijtc-659	71	10	before	before	ADV
ijtc-659	71	11	as	as	ADV
ijtc-659	71	12	well	well	ADV
ijtc-659	71	13	as	as	ADP
ijtc-659	71	14	during	during	ADP
ijtc-659	71	15	the	the	DET
ijtc-659	71	16	covid-19	covid-19	PROPN
ijtc-659	71	17	pandemic	pandemic	ADJ
ijtc-659	71	18	budiantara	budiantara	NOUN
ijtc-659	71	19	,	,	PUNCT
ijtc-659	71	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	71	21	,	,	PUNCT
ijtc-659	71	22	and	and	CCONJ
ijtc-659	71	23	rihadani	rihadani	PROPN
ijtc-659	71	24	108	108	NUM
ijtc-659	71	25	|	|	ADV
ijtc-659	71	26	ilomata	ilomata	PROPN
ijtc-659	71	27	international	international	ADJ
ijtc-659	71	28	journal	journal	NOUN
ijtc-659	71	29	of	of	ADP
ijtc-659	71	30	tax	tax	PROPN
ijtc-659	71	31	&	&	CCONJ
ijtc-659	71	32	accounting	account	VERB
ijtc-659	71	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	71	34	3	3	NUM
ijtc-659	71	35	.	.	PUNCT
ijtc-659	71	36	banking	banking	NOUN
ijtc-659	71	37	company	company	NOUN
ijtc-659	71	38	that	that	PRON
ijtc-659	71	39	have	have	VERB
ijtc-659	71	40	complete	complete	ADJ
ijtc-659	71	41	data	datum	NOUN
ijtc-659	71	42	during	during	ADP
ijtc-659	71	43	2019	2019	NUM
ijtc-659	71	44	–	–	PUNCT
ijtc-659	71	45	2021	2021	NUM
ijtc-659	71	46	are	be	AUX
ijtc-659	71	47	related	relate	VERB
ijtc-659	71	48	to	to	ADP
ijtc-659	71	49	the	the	DET
ijtc-659	71	50	variables	variable	NOUN
ijtc-659	71	51	used	use	VERB
ijtc-659	71	52	in	in	ADP
ijtc-659	71	53	this	this	DET
ijtc-659	71	54	study	study	NOUN
ijtc-659	71	55	.	.	PUNCT
ijtc-659	72	1	4	4	X
ijtc-659	72	2	.	.	X
ijtc-659	72	3	financial	financial	ADJ
ijtc-659	72	4	statements	statement	NOUN
ijtc-659	72	5	of	of	ADP
ijtc-659	72	6	banking	banking	NOUN
ijtc-659	72	7	company	company	NOUN
ijtc-659	72	8	listed	list	VERB
ijtc-659	72	9	on	on	ADP
ijtc-659	72	10	the	the	DET
ijtc-659	72	11	idx	idx	NOUN
ijtc-659	72	12	in	in	ADP
ijtc-659	72	13	2019	2019	NUM
ijtc-659	72	14	–	–	PUNCT
ijtc-659	72	15	2021	2021	NUM
ijtc-659	72	16	that	that	PRON
ijtc-659	72	17	use	use	VERB
ijtc-659	72	18	rupiah	rupiah	NOUN
ijtc-659	72	19	currency	currency	NOUN
ijtc-659	72	20	.	.	PUNCT
ijtc-659	73	1	the	the	DET
ijtc-659	73	2	type	type	NOUN
ijtc-659	73	3	of	of	ADP
ijtc-659	73	4	data	datum	NOUN
ijtc-659	73	5	used	use	VERB
ijtc-659	73	6	in	in	ADP
ijtc-659	73	7	this	this	DET
ijtc-659	73	8	study	study	NOUN
ijtc-659	73	9	is	be	AUX
ijtc-659	73	10	secondary	secondary	ADJ
ijtc-659	73	11	data	datum	NOUN
ijtc-659	73	12	.	.	PUNCT
ijtc-659	74	1	secondary	secondary	ADJ
ijtc-659	74	2	data	datum	NOUN
ijtc-659	74	3	are	be	AUX
ijtc-659	74	4	data	datum	NOUN
ijtc-659	74	5	that	that	PRON
ijtc-659	74	6	are	be	AUX
ijtc-659	74	7	not	not	PART
ijtc-659	74	8	directly	directly	ADV
ijtc-659	74	9	available	available	ADJ
ijtc-659	74	10	from	from	ADP
ijtc-659	74	11	the	the	DET
ijtc-659	74	12	research	research	NOUN
ijtc-659	74	13	subject	subject	NOUN
ijtc-659	74	14	.	.	PUNCT
ijtc-659	75	1	research	research	NOUN
ijtc-659	75	2	receives	receive	VERB
ijtc-659	75	3	prepackaged	prepackaged	ADJ
ijtc-659	75	4	data	datum	NOUN
ijtc-659	75	5	collected	collect	VERB
ijtc-659	75	6	by	by	ADP
ijtc-659	75	7	other	other	ADJ
ijtc-659	75	8	parties	party	NOUN
ijtc-659	75	9	in	in	ADP
ijtc-659	75	10	a	a	DET
ijtc-659	75	11	variety	variety	NOUN
ijtc-659	75	12	of	of	ADP
ijtc-659	75	13	commercial	commercial	ADJ
ijtc-659	75	14	and	and	CCONJ
ijtc-659	75	15	non	non	ADJ
ijtc-659	75	16	-	-	ADJ
ijtc-659	75	17	commercial	commercial	ADJ
ijtc-659	75	18	ways	way	NOUN
ijtc-659	75	19	or	or	CCONJ
ijtc-659	75	20	methods	method	NOUN
ijtc-659	75	21	(	(	PUNCT
ijtc-659	75	22	nuryadi	nuryadi	NOUN
ijtc-659	75	23	et	et	PROPN
ijtc-659	75	24	al	al	PROPN
ijtc-659	75	25	.	.	PROPN
ijtc-659	75	26	,	,	PUNCT
ijtc-659	75	27	2017	2017	NUM
ijtc-659	75	28	)	)	PUNCT
ijtc-659	75	29	.	.	PUNCT
ijtc-659	76	1	the	the	DET
ijtc-659	76	2	data	datum	NOUN
ijtc-659	76	3	of	of	ADP
ijtc-659	76	4	this	this	DET
ijtc-659	76	5	study	study	NOUN
ijtc-659	76	6	were	be	AUX
ijtc-659	76	7	obtained	obtain	VERB
ijtc-659	76	8	from	from	ADP
ijtc-659	76	9	:	:	PUNCT
ijtc-659	76	10	1	1	NUM
ijtc-659	76	11	)	)	PUNCT
ijtc-659	76	12	indonesian	indonesian	ADJ
ijtc-659	76	13	stock	stock	PROPN
ijtc-659	76	14	exchange	exchange	PROPN
ijtc-659	76	15	(	(	PUNCT
ijtc-659	76	16	idx	idx	PROPN
ijtc-659	76	17	)	)	PUNCT
ijtc-659	76	18	through	through	ADP
ijtc-659	76	19	www.idx.co.id	www.idx.co.id	PROPN
ijtc-659	76	20	.	.	PUNCT
ijtc-659	77	1	2	2	NUM
ijtc-659	77	2	)	)	PUNCT
ijtc-659	77	3	journals	journal	NOUN
ijtc-659	77	4	,	,	PUNCT
ijtc-659	77	5	books	book	NOUN
ijtc-659	77	6	and	and	CCONJ
ijtc-659	77	7	research	research	NOUN
ijtc-659	77	8	related	relate	VERB
ijtc-659	77	9	to	to	ADP
ijtc-659	77	10	the	the	DET
ijtc-659	77	11	research	research	NOUN
ijtc-659	77	12	topic	topic	NOUN
ijtc-659	77	13	.	.	PUNCT
ijtc-659	78	1	this	this	DET
ijtc-659	78	2	study	study	NOUN
ijtc-659	78	3	collects	collect	VERB
ijtc-659	78	4	process	process	NOUN
ijtc-659	78	5	data	datum	NOUN
ijtc-659	78	6	using	use	VERB
ijtc-659	78	7	documentation	documentation	NOUN
ijtc-659	78	8	research	research	NOUN
ijtc-659	78	9	techniques	technique	NOUN
ijtc-659	78	10	.	.	PUNCT
ijtc-659	79	1	a	a	DET
ijtc-659	79	2	documentation	documentation	NOUN
ijtc-659	79	3	study	study	NOUN
ijtc-659	79	4	is	be	AUX
ijtc-659	79	5	a	a	DET
ijtc-659	79	6	method	method	NOUN
ijtc-659	79	7	of	of	ADP
ijtc-659	79	8	collecting	collect	VERB
ijtc-659	79	9	data	datum	NOUN
ijtc-659	79	10	from	from	ADP
ijtc-659	79	11	documents	document	NOUN
ijtc-659	79	12	produced	produce	VERB
ijtc-659	79	13	by	by	ADP
ijtc-659	79	14	the	the	DET
ijtc-659	79	15	subject	subject	NOUN
ijtc-659	79	16	himself	himself	PRON
ijtc-659	79	17	or	or	CCONJ
ijtc-659	79	18	another	another	DET
ijtc-659	79	19	party	party	NOUN
ijtc-659	79	20	(	(	PUNCT
ijtc-659	79	21	maghfiroh	maghfiroh	NOUN
ijtc-659	79	22	,	,	PUNCT
ijtc-659	79	23	2021	2021	NUM
ijtc-659	79	24	)	)	PUNCT
ijtc-659	79	25	.	.	PUNCT
ijtc-659	80	1	the	the	DET
ijtc-659	80	2	documents	document	NOUN
ijtc-659	80	3	used	use	VERB
ijtc-659	80	4	in	in	ADP
ijtc-659	80	5	this	this	DET
ijtc-659	80	6	study	study	NOUN
ijtc-659	80	7	are	be	AUX
ijtc-659	80	8	financial	financial	ADJ
ijtc-659	80	9	reports	report	NOUN
ijtc-659	80	10	issued	issue	VERB
ijtc-659	80	11	by	by	ADP
ijtc-659	80	12	the	the	DET
ijtc-659	80	13	indonesian	indonesian	ADJ
ijtc-659	80	14	stock	stock	PROPN
ijtc-659	80	15	exchange	exchange	PROPN
ijtc-659	80	16	(	(	PUNCT
ijtc-659	80	17	idx	idx	PROPN
ijtc-659	80	18	)	)	PUNCT
ijtc-659	80	19	and	and	CCONJ
ijtc-659	80	20	the	the	DET
ijtc-659	80	21	internet	internet	NOUN
ijtc-659	80	22	of	of	ADP
ijtc-659	80	23	each	each	DET
ijtc-659	80	24	company	company	NOUN
ijtc-659	80	25	,	,	PUNCT
ijtc-659	80	26	issued	issue	VERB
ijtc-659	80	27	between	between	ADP
ijtc-659	80	28	2019	2019	NUM
ijtc-659	80	29	and	and	CCONJ
ijtc-659	80	30	2021	2021	NUM
ijtc-659	80	31	annual	annual	ADJ
ijtc-659	80	32	report	report	NOUN
ijtc-659	80	33	that	that	PRON
ijtc-659	80	34	meet	meet	VERB
ijtc-659	80	35	the	the	DET
ijtc-659	80	36	criteria	criterion	NOUN
ijtc-659	80	37	for	for	ADP
ijtc-659	80	38	each	each	DET
ijtc-659	80	39	variable	variable	NOUN
ijtc-659	80	40	of	of	ADP
ijtc-659	80	41	the	the	DET
ijtc-659	80	42	study	study	NOUN
ijtc-659	80	43	.	.	PUNCT
ijtc-659	81	1	the	the	DET
ijtc-659	81	2	study	study	NOUN
ijtc-659	81	3	compares	compare	VERB
ijtc-659	81	4	four	four	NUM
ijtc-659	81	5	variables	variable	NOUN
ijtc-659	81	6	of	of	ADP
ijtc-659	81	7	financial	financial	ADJ
ijtc-659	81	8	performance	performance	NOUN
ijtc-659	81	9	of	of	ADP
ijtc-659	81	10	banks	bank	NOUN
ijtc-659	81	11	listed	list	VERB
ijtc-659	81	12	on	on	ADP
ijtc-659	81	13	the	the	DET
ijtc-659	81	14	indonesian	indonesian	ADJ
ijtc-659	81	15	stock	stock	PROPN
ijtc-659	81	16	exchange	exchange	PROPN
ijtc-659	81	17	(	(	PUNCT
ijtc-659	81	18	idx	idx	PROPN
ijtc-659	81	19	)	)	PUNCT
ijtc-659	81	20	.	.	PUNCT
ijtc-659	82	1	the	the	DET
ijtc-659	82	2	variables	variable	NOUN
ijtc-659	82	3	used	use	VERB
ijtc-659	82	4	in	in	ADP
ijtc-659	82	5	this	this	DET
ijtc-659	82	6	study	study	NOUN
ijtc-659	82	7	are	be	AUX
ijtc-659	82	8	capital	capital	NOUN
ijtc-659	82	9	adequacy	adequacy	NOUN
ijtc-659	82	10	ratio	ratio	NOUN
ijtc-659	82	11	(	(	PUNCT
ijtc-659	82	12	car	car	NOUN
ijtc-659	82	13	)	)	PUNCT
ijtc-659	82	14	,	,	PUNCT
ijtc-659	82	15	return	return	VERB
ijtc-659	82	16	on	on	ADP
ijtc-659	82	17	assets	asset	NOUN
ijtc-659	82	18	(	(	PUNCT
ijtc-659	82	19	roa	roa	NOUN
ijtc-659	82	20	)	)	PUNCT
ijtc-659	82	21	,	,	PUNCT
ijtc-659	82	22	non	non	ADJ
ijtc-659	82	23	-	-	ADJ
ijtc-659	82	24	performing	performing	ADJ
ijtc-659	82	25	loans	loan	NOUN
ijtc-659	82	26	(	(	PUNCT
ijtc-659	82	27	npl	npl	NOUN
ijtc-659	82	28	)	)	PUNCT
ijtc-659	82	29	and	and	CCONJ
ijtc-659	82	30	biaya	biaya	PROPN
ijtc-659	82	31	operasional	operasional	PROPN
ijtc-659	82	32	dan	dan	PROPN
ijtc-659	82	33	pendapatan	pendapatan	PROPN
ijtc-659	82	34	operasional	operasional	PROPN
ijtc-659	82	35	(	(	PUNCT
ijtc-659	82	36	bopo	bopo	NOUN
ijtc-659	82	37	)	)	PUNCT
ijtc-659	82	38	.	.	PUNCT
ijtc-659	83	1	the	the	DET
ijtc-659	83	2	stages	stage	NOUN
ijtc-659	83	3	carried	carry	VERB
ijtc-659	83	4	out	out	ADP
ijtc-659	83	5	to	to	PART
ijtc-659	83	6	analyze	analyze	VERB
ijtc-659	83	7	the	the	DET
ijtc-659	83	8	data	datum	NOUN
ijtc-659	83	9	in	in	ADP
ijtc-659	83	10	this	this	DET
ijtc-659	83	11	study	study	NOUN
ijtc-659	83	12	are	be	AUX
ijtc-659	83	13	as	as	SCONJ
ijtc-659	83	14	follows	follow	VERB
ijtc-659	83	15	:	:	PUNCT
ijtc-659	83	16	a.	a.	NOUN
ijtc-659	83	17	descriptive	descriptive	PROPN
ijtc-659	83	18	statistics	statistic	NOUN
ijtc-659	83	19	in	in	ADP
ijtc-659	83	20	this	this	DET
ijtc-659	83	21	study	study	NOUN
ijtc-659	83	22	,	,	PUNCT
ijtc-659	83	23	descriptive	descriptive	ADJ
ijtc-659	83	24	analysis	analysis	NOUN
ijtc-659	83	25	will	will	AUX
ijtc-659	83	26	use	use	VERB
ijtc-659	83	27	the	the	DET
ijtc-659	83	28	average	average	ADJ
ijtc-659	83	29	level	level	NOUN
ijtc-659	83	30	of	of	ADP
ijtc-659	83	31	financial	financial	ADJ
ijtc-659	83	32	performance	performance	NOUN
ijtc-659	83	33	indicators	indicator	NOUN
ijtc-659	83	34	of	of	ADP
ijtc-659	83	35	indonesian	indonesian	ADJ
ijtc-659	83	36	banks	bank	NOUN
ijtc-659	83	37	to	to	PART
ijtc-659	83	38	determine	determine	VERB
ijtc-659	83	39	the	the	DET
ijtc-659	83	40	average	average	ADJ
ijtc-659	83	41	financial	financial	ADJ
ijtc-659	83	42	performance	performance	NOUN
ijtc-659	83	43	of	of	ADP
ijtc-659	83	44	banks	bank	NOUN
ijtc-659	83	45	before	before	ADP
ijtc-659	83	46	and	and	CCONJ
ijtc-659	83	47	during	during	ADP
ijtc-659	83	48	the	the	DET
ijtc-659	83	49	covid-19	covid-19	PROPN
ijtc-659	83	50	pandemic	pandemic	NOUN
ijtc-659	83	51	.	.	PUNCT
ijtc-659	84	1	b.	b.	PROPN
ijtc-659	84	2	basic	basic	ADJ
ijtc-659	84	3	assumption	assumption	NOUN
ijtc-659	84	4	test	test	NOUN
ijtc-659	84	5	1	1	NUM
ijtc-659	84	6	)	)	PUNCT
ijtc-659	84	7	normality	normality	NOUN
ijtc-659	84	8	test	test	NOUN
ijtc-659	84	9	this	this	DET
ijtc-659	84	10	study	study	NOUN
ijtc-659	84	11	used	use	VERB
ijtc-659	84	12	a	a	DET
ijtc-659	84	13	statistical	statistical	ADJ
ijtc-659	84	14	test	test	NOUN
ijtc-659	84	15	used	use	VERB
ijtc-659	84	16	,	,	PUNCT
ijtc-659	84	17	namely	namely	ADV
ijtc-659	84	18	kolmogrov	kolmogrov	ADJ
ijtc-659	84	19	-	-	PUNCT
ijtc-659	84	20	smirnov	smirnov	NOUN
ijtc-659	84	21	,	,	PUNCT
ijtc-659	84	22	and	and	CCONJ
ijtc-659	84	23	the	the	DET
ijtc-659	84	24	following	follow	VERB
ijtc-659	84	25	decisionmaking	decisionmake	VERB
ijtc-659	84	26	basis	basis	NOUN
ijtc-659	84	27	:	:	PUNCT
ijtc-659	84	28	a.	a.	NOUN
ijtc-659	84	29	if	if	SCONJ
ijtc-659	84	30	the	the	DET
ijtc-659	84	31	data	datum	NOUN
ijtc-659	84	32	of	of	ADP
ijtc-659	84	33	the	the	DET
ijtc-659	84	34	object	object	NOUN
ijtc-659	84	35	under	under	AUX
ijtc-659	84	36	study	study	VERB
ijtc-659	84	37	the	the	DET
ijtc-659	84	38	signification	signification	NOUN
ijtc-659	84	39	value	value	NOUN
ijtc-659	84	40	>	>	X
ijtc-659	84	41	0.05	0.05	NUM
ijtc-659	84	42	,	,	PUNCT
ijtc-659	84	43	then	then	ADV
ijtc-659	84	44	the	the	DET
ijtc-659	84	45	data	data	NOUN
ijtc-659	84	46	is	be	AUX
ijtc-659	84	47	normally	normally	ADV
ijtc-659	84	48	distributed	distribute	VERB
ijtc-659	84	49	.	.	PUNCT
ijtc-659	85	1	b.	b.	PROPN
ijtc-659	86	1	if	if	SCONJ
ijtc-659	86	2	the	the	DET
ijtc-659	86	3	data	datum	NOUN
ijtc-659	86	4	of	of	ADP
ijtc-659	86	5	the	the	DET
ijtc-659	86	6	object	object	NOUN
ijtc-659	86	7	under	under	AUX
ijtc-659	86	8	study	study	VERB
ijtc-659	86	9	the	the	DET
ijtc-659	86	10	signification	signification	NOUN
ijtc-659	86	11	value	value	NOUN
ijtc-659	86	12	<	<	X
ijtc-659	86	13	0.05	0.05	NUM
ijtc-659	86	14	,	,	PUNCT
ijtc-659	86	15	then	then	ADV
ijtc-659	86	16	the	the	DET
ijtc-659	86	17	data	data	NOUN
ijtc-659	86	18	is	be	AUX
ijtc-659	86	19	abnormally	abnormally	ADV
ijtc-659	86	20	distributed	distribute	VERB
ijtc-659	86	21	.	.	PUNCT
ijtc-659	87	1	if	if	SCONJ
ijtc-659	87	2	the	the	DET
ijtc-659	87	3	normality	normality	NOUN
ijtc-659	87	4	test	test	NOUN
ijtc-659	87	5	results	result	NOUN
ijtc-659	87	6	show	show	VERB
ijtc-659	87	7	normal	normal	ADJ
ijtc-659	87	8	distribution	distribution	NOUN
ijtc-659	87	9	data	datum	NOUN
ijtc-659	87	10	,	,	PUNCT
ijtc-659	87	11	a	a	DET
ijtc-659	87	12	different	different	ADJ
ijtc-659	87	13	test	test	NOUN
ijtc-659	87	14	will	will	AUX
ijtc-659	87	15	be	be	AUX
ijtc-659	87	16	carried	carry	VERB
ijtc-659	87	17	out	out	ADP
ijtc-659	87	18	with	with	ADP
ijtc-659	87	19	a	a	DET
ijtc-659	87	20	paired	pair	VERB
ijtc-659	87	21	sample	sample	NOUN
ijtc-659	87	22	t	t	NOUN
ijtc-659	87	23	-	-	PUNCT
ijtc-659	87	24	test	test	NOUN
ijtc-659	87	25	,	,	PUNCT
ijtc-659	87	26	while	while	SCONJ
ijtc-659	87	27	if	if	SCONJ
ijtc-659	87	28	the	the	DET
ijtc-659	87	29	data	data	NOUN
ijtc-659	87	30	is	be	AUX
ijtc-659	87	31	distributed	distribute	VERB
ijtc-659	87	32	abnormally	abnormally	ADV
ijtc-659	87	33	,	,	PUNCT
ijtc-659	87	34	it	it	PRON
ijtc-659	87	35	will	will	AUX
ijtc-659	87	36	use	use	VERB
ijtc-659	87	37	signwilxocon	signwilxocon	NOUN
ijtc-659	87	38	which	which	PRON
ijtc-659	87	39	is	be	AUX
ijtc-659	87	40	more	more	ADV
ijtc-659	87	41	suitable	suitable	ADJ
ijtc-659	87	42	for	for	ADP
ijtc-659	87	43	use	use	NOUN
ijtc-659	87	44	.	.	PUNCT
ijtc-659	88	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	88	2	file:///d:/umby	file:///d:/umby	PROPN
ijtc-659	88	3	/	/	SYM
ijtc-659	88	4	penelitian	penelitian	NOUN
ijtc-659	88	5	/	/	SYM
ijtc-659	88	6	pak%20budi	pak%20budi	ADJ
ijtc-659	88	7	/	/	SYM
ijtc-659	88	8	www.idx.co.id	www.idx.co.id	ADJ
ijtc-659	88	9	financial	financial	ADJ
ijtc-659	88	10	performance	performance	NOUN
ijtc-659	88	11	of	of	ADP
ijtc-659	88	12	banking	banking	NOUN
ijtc-659	88	13	companies	company	NOUN
ijtc-659	88	14	listed	list	VERB
ijtc-659	88	15	on	on	ADP
ijtc-659	88	16	idx	idx	NOUN
ijtc-659	88	17	before	before	ADV
ijtc-659	88	18	as	as	ADV
ijtc-659	88	19	well	well	ADV
ijtc-659	88	20	as	as	ADP
ijtc-659	88	21	during	during	ADP
ijtc-659	88	22	the	the	DET
ijtc-659	88	23	covid-19	covid-19	PROPN
ijtc-659	88	24	pandemic	pandemic	ADJ
ijtc-659	88	25	budiantara	budiantara	NOUN
ijtc-659	88	26	,	,	PUNCT
ijtc-659	88	27	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	88	28	,	,	PUNCT
ijtc-659	88	29	and	and	CCONJ
ijtc-659	88	30	rihadani	rihadani	VERB
ijtc-659	88	31	109	109	NUM
ijtc-659	88	32	|	|	CCONJ
ijtc-659	88	33	ilomata	ilomata	PROPN
ijtc-659	88	34	international	international	ADJ
ijtc-659	88	35	journal	journal	NOUN
ijtc-659	88	36	of	of	ADP
ijtc-659	88	37	tax	tax	PROPN
ijtc-659	88	38	&	&	CCONJ
ijtc-659	88	39	accounting	account	VERB
ijtc-659	88	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	88	41	2	2	NUM
ijtc-659	88	42	)	)	PUNCT
ijtc-659	88	43	differential	differential	ADJ
ijtc-659	88	44	test	test	NOUN
ijtc-659	88	45	the	the	DET
ijtc-659	88	46	analytical	analytical	ADJ
ijtc-659	88	47	tools	tool	NOUN
ijtc-659	88	48	used	use	VERB
ijtc-659	88	49	are	be	AUX
ijtc-659	88	50	paired	pair	VERB
ijtc-659	88	51	simple	simple	ADJ
ijtc-659	88	52	t	t	NOUN
ijtc-659	88	53	-	-	PUNCT
ijtc-659	88	54	test	test	NOUN
ijtc-659	88	55	and	and	CCONJ
ijtc-659	88	56	sign	sign	NOUN
ijtc-659	88	57	-	-	PUNCT
ijtc-659	88	58	wixolcon	wixolcon	NOUN
ijtc-659	88	59	to	to	PART
ijtc-659	88	60	test	test	VERB
ijtc-659	88	61	the	the	DET
ijtc-659	88	62	differences	difference	NOUN
ijtc-659	88	63	in	in	ADP
ijtc-659	88	64	the	the	DET
ijtc-659	88	65	performance	performance	NOUN
ijtc-659	88	66	of	of	ADP
ijtc-659	88	67	banking	banking	NOUN
ijtc-659	88	68	company	company	NOUN
ijtc-659	88	69	before	before	ADP
ijtc-659	88	70	and	and	CCONJ
ijtc-659	88	71	during	during	ADP
ijtc-659	88	72	the	the	DET
ijtc-659	88	73	covid-19	covid-19	PROPN
ijtc-659	88	74	pandemic	pandemic	NOUN
ijtc-659	88	75	in	in	ADP
ijtc-659	88	76	2019	2019	NUM
ijtc-659	88	77	–	–	PUNCT
ijtc-659	88	78	2021	2021	NUM
ijtc-659	88	79	.	.	PUNCT
ijtc-659	89	1	the	the	DET
ijtc-659	89	2	basis	basis	NOUN
ijtc-659	89	3	for	for	ADP
ijtc-659	89	4	decision	decision	NOUN
ijtc-659	89	5	making	making	NOUN
ijtc-659	89	6	in	in	ADP
ijtc-659	89	7	this	this	DET
ijtc-659	89	8	test	test	NOUN
ijtc-659	89	9	is	be	AUX
ijtc-659	89	10	as	as	SCONJ
ijtc-659	89	11	follows	follow	VERB
ijtc-659	89	12	:	:	PUNCT
ijtc-659	89	13	a	a	X
ijtc-659	89	14	)	)	PUNCT
ijtc-659	89	15	if	if	SCONJ
ijtc-659	89	16	the	the	DET
ijtc-659	89	17	signification	signification	NOUN
ijtc-659	89	18	value	value	NOUN
ijtc-659	89	19	>	>	X
ijtc-659	89	20	0.05	0.05	NUM
ijtc-659	89	21	then	then	ADV
ijtc-659	89	22	there	there	PRON
ijtc-659	89	23	is	be	VERB
ijtc-659	89	24	no	no	DET
ijtc-659	89	25	difference	difference	NOUN
ijtc-659	89	26	in	in	ADP
ijtc-659	89	27	the	the	DET
ijtc-659	89	28	average	average	NOUN
ijtc-659	89	29	between	between	ADP
ijtc-659	89	30	the	the	DET
ijtc-659	89	31	bank	bank	NOUN
ijtc-659	89	32	's	's	PART
ijtc-659	89	33	financial	financial	ADJ
ijtc-659	89	34	performance	performance	NOUN
ijtc-659	89	35	in	in	ADP
ijtc-659	89	36	indonesia	indonesia	PROPN
ijtc-659	89	37	.	.	PUNCT
ijtc-659	90	1	b	b	X
ijtc-659	90	2	)	)	PUNCT
ijtc-659	90	3	if	if	SCONJ
ijtc-659	90	4	the	the	DET
ijtc-659	90	5	signification	signification	NOUN
ijtc-659	90	6	value	value	NOUN
ijtc-659	90	7	<	<	X
ijtc-659	90	8	0.05	0.05	NUM
ijtc-659	90	9	,	,	PUNCT
ijtc-659	90	10	there	there	PRON
ijtc-659	90	11	is	be	VERB
ijtc-659	90	12	a	a	DET
ijtc-659	90	13	difference	difference	NOUN
ijtc-659	90	14	in	in	ADP
ijtc-659	90	15	the	the	DET
ijtc-659	90	16	bank	bank	NOUN
ijtc-659	90	17	's	's	PART
ijtc-659	90	18	financial	financial	ADJ
ijtc-659	90	19	performance	performance	NOUN
ijtc-659	90	20	in	in	ADP
ijtc-659	90	21	indonesia	indonesia	PROPN
ijtc-659	90	22	.	.	PUNCT
ijtc-659	91	1	result	result	VERB
ijtc-659	91	2	and	and	CCONJ
ijtc-659	91	3	discussion	discussion	NOUN
ijtc-659	91	4	the	the	DET
ijtc-659	91	5	data	datum	NOUN
ijtc-659	91	6	used	use	VERB
ijtc-659	91	7	in	in	ADP
ijtc-659	91	8	this	this	DET
ijtc-659	91	9	study	study	NOUN
ijtc-659	91	10	are	be	AUX
ijtc-659	91	11	the	the	DET
ijtc-659	91	12	financial	financial	ADJ
ijtc-659	91	13	reports	report	NOUN
ijtc-659	91	14	published	publish	VERB
ijtc-659	91	15	by	by	ADP
ijtc-659	91	16	the	the	DET
ijtc-659	91	17	indonesian	indonesian	ADJ
ijtc-659	91	18	stock	stock	PROPN
ijtc-659	91	19	exchange	exchange	PROPN
ijtc-659	91	20	(	(	PUNCT
ijtc-659	91	21	idx	idx	PROPN
ijtc-659	91	22	)	)	PUNCT
ijtc-659	91	23	on	on	ADP
ijtc-659	91	24	the	the	DET
ijtc-659	91	25	period	period	NOUN
ijtc-659	91	26	2019	2019	NUM
ijtc-659	91	27	–	–	PUNCT
ijtc-659	91	28	2021	2021	NUM
ijtc-659	91	29	.	.	PUNCT
ijtc-659	92	1	there	there	PRON
ijtc-659	92	2	are	be	VERB
ijtc-659	92	3	44	44	NUM
ijtc-659	92	4	banking	banking	NOUN
ijtc-659	92	5	company	company	NOUN
ijtc-659	92	6	in	in	ADP
ijtc-659	92	7	indonesia	indonesia	PROPN
ijtc-659	92	8	that	that	PRON
ijtc-659	92	9	meet	meet	VERB
ijtc-659	92	10	the	the	DET
ijtc-659	92	11	criteria	criterion	NOUN
ijtc-659	92	12	for	for	ADP
ijtc-659	92	13	each	each	DET
ijtc-659	92	14	variable	variable	NOUN
ijtc-659	92	15	from	from	ADP
ijtc-659	92	16	the	the	DET
ijtc-659	92	17	survey	survey	NOUN
ijtc-659	92	18	as	as	SCONJ
ijtc-659	92	19	shown	show	VERB
ijtc-659	92	20	in	in	ADP
ijtc-659	92	21	table	table	NOUN
ijtc-659	92	22	1	1	NUM
ijtc-659	92	23	below	below	ADV
ijtc-659	92	24	:	:	PUNCT
ijtc-659	92	25	table	table	NOUN
ijtc-659	92	26	1	1	NUM
ijtc-659	92	27	research	research	NOUN
ijtc-659	92	28	data	datum	NOUN
ijtc-659	92	29	1	1	NUM
ijtc-659	92	30	agro	agro	NOUN
ijtc-659	92	31	10	10	NUM
ijtc-659	92	32	bbmd	bbmd	NOUN
ijtc-659	92	33	19	19	NUM
ijtc-659	92	34	bina	bina	PROPN
ijtc-659	92	35	28	28	NUM
ijtc-659	92	36	bnli	bnli	PROPN
ijtc-659	92	37	37	37	NUM
ijtc-659	92	38	maya	maya	NOUN
ijtc-659	92	39	2	2	NUM
ijtc-659	92	40	agrs	agrs	NOUN
ijtc-659	92	41	11	11	NUM
ijtc-659	92	42	bbni	bbni	PROPN
ijtc-659	92	43	20	20	NUM
ijtc-659	92	44	bjbr	bjbr	NOUN
ijtc-659	92	45	29	29	NUM
ijtc-659	92	46	bris	bris	PROPN
ijtc-659	92	47	38	38	NUM
ijtc-659	92	48	mcor	mcor	NOUN
ijtc-659	92	49	3	3	NUM
ijtc-659	92	50	amar	amar	PROPN
ijtc-659	92	51	12	12	NUM
ijtc-659	92	52	bbri	bbri	NOUN
ijtc-659	92	53	21	21	NUM
ijtc-659	92	54	bjtm	bjtm	NOUN
ijtc-659	92	55	30	30	NUM
ijtc-659	92	56	bsim	bsim	NOUN
ijtc-659	92	57	39	39	NUM
ijtc-659	92	58	mega	mega	ADJ
ijtc-659	92	59	4	4	NUM
ijtc-659	92	60	arto	arto	PROPN
ijtc-659	92	61	13	13	NUM
ijtc-659	92	62	bbtn	bbtn	VERB
ijtc-659	92	63	22	22	NUM
ijtc-659	92	64	bksw	bksw	NOUN
ijtc-659	92	65	31	31	NUM
ijtc-659	92	66	bswd	bswd	PROPN
ijtc-659	92	67	40	40	NUM
ijtc-659	92	68	nisp	nisp	NOUN
ijtc-659	92	69	5	5	NUM
ijtc-659	92	70	babp	babp	VERB
ijtc-659	92	71	14	14	NUM
ijtc-659	92	72	bbyb	bbyb	NOUN
ijtc-659	92	73	23	23	NUM
ijtc-659	92	74	bmas	bmas	PROPN
ijtc-659	92	75	32	32	NUM
ijtc-659	92	76	btpn	btpn	NOUN
ijtc-659	92	77	41	41	NUM
ijtc-659	92	78	nobu	nobu	PROPN
ijtc-659	92	79	6	6	NUM
ijtc-659	92	80	baca	baca	PROPN
ijtc-659	92	81	15	15	NUM
ijtc-659	92	82	bcic	bcic	NOUN
ijtc-659	92	83	24	24	NUM
ijtc-659	92	84	bmri	bmri	NOUN
ijtc-659	92	85	33	33	NUM
ijtc-659	92	86	btps	btps	NOUN
ijtc-659	92	87	42	42	NUM
ijtc-659	92	88	pnbn	pnbn	NOUN
ijtc-659	92	89	7	7	NUM
ijtc-659	92	90	bbca	bbca	NOUN
ijtc-659	92	91	16	16	NUM
ijtc-659	92	92	bdmn	bdmn	NOUN
ijtc-659	92	93	25	25	NUM
ijtc-659	92	94	bnba	bnba	NOUN
ijtc-659	92	95	34	34	NUM
ijtc-659	92	96	bvic	bvic	ADJ
ijtc-659	92	97	43	43	NUM
ijtc-659	92	98	pnbs	pnbs	ADJ
ijtc-659	92	99	8	8	NUM
ijtc-659	92	100	bbhi	bbhi	NOUN
ijtc-659	92	101	17	17	NUM
ijtc-659	92	102	beks	bek	NOUN
ijtc-659	92	103	26	26	NUM
ijtc-659	92	104	bnga	bnga	ADV
ijtc-659	92	105	35	35	NUM
ijtc-659	92	106	dnar	dnar	NOUN
ijtc-659	92	107	44	44	NUM
ijtc-659	92	108	sdra	sdra	NOUN
ijtc-659	92	109	9	9	NUM
ijtc-659	92	110	bbkp	bbkp	NOUN
ijtc-659	92	111	18	18	NUM
ijtc-659	92	112	bgtg	bgtg	NOUN
ijtc-659	92	113	27	27	NUM
ijtc-659	92	114	bnii	bnii	VERB
ijtc-659	92	115	36	36	NUM
ijtc-659	92	116	inpc	inpc	ADJ
ijtc-659	92	117	source	source	NOUN
ijtc-659	92	118	:	:	PUNCT
ijtc-659	92	119	processed	process	VERB
ijtc-659	92	120	data	datum	NOUN
ijtc-659	92	121	from	from	ADP
ijtc-659	92	122	www.idx.co.id	www.idx.co.id	PROPN
ijtc-659	92	123	a.	a.	NOUN
ijtc-659	92	124	descriptive	descriptive	PROPN
ijtc-659	92	125	statistics	statistics	PROPN
ijtc-659	92	126	table	table	NOUN
ijtc-659	92	127	2	2	NUM
ijtc-659	92	128	descriptive	descriptive	ADJ
ijtc-659	92	129	statistics	statistic	NOUN
ijtc-659	92	130	indicators	indicator	NOUN
ijtc-659	92	131	year	year	NOUN
ijtc-659	92	132	mean	mean	VERB
ijtc-659	92	133	car	car	NOUN
ijtc-659	92	134	2019	2019	NUM
ijtc-659	92	135	27,80	27,80	NUM
ijtc-659	92	136	2021	2021	NUM
ijtc-659	92	137	37,02	37,02	NUM
ijtc-659	92	138	roa	roa	NOUN
ijtc-659	92	139	2019	2019	NUM
ijtc-659	92	140	0.81	0.81	NUM
ijtc-659	92	141	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	92	142	file:///d:/umby	file:///d:/umby	PROPN
ijtc-659	92	143	/	/	SYM
ijtc-659	92	144	penelitian	penelitian	NOUN
ijtc-659	92	145	/	/	SYM
ijtc-659	92	146	pak%20budi	pak%20budi	ADJ
ijtc-659	92	147	/	/	SYM
ijtc-659	92	148	www.idx.co.id	www.idx.co.id	ADJ
ijtc-659	92	149	financial	financial	ADJ
ijtc-659	92	150	performance	performance	NOUN
ijtc-659	92	151	of	of	ADP
ijtc-659	92	152	banking	banking	NOUN
ijtc-659	92	153	companies	company	NOUN
ijtc-659	92	154	listed	list	VERB
ijtc-659	92	155	on	on	ADP
ijtc-659	92	156	idx	idx	NOUN
ijtc-659	92	157	before	before	ADV
ijtc-659	92	158	as	as	ADV
ijtc-659	92	159	well	well	ADV
ijtc-659	92	160	as	as	ADP
ijtc-659	92	161	during	during	ADP
ijtc-659	92	162	the	the	DET
ijtc-659	92	163	covid-19	covid-19	PROPN
ijtc-659	92	164	pandemic	pandemic	ADJ
ijtc-659	92	165	budiantara	budiantara	NOUN
ijtc-659	92	166	,	,	PUNCT
ijtc-659	92	167	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	92	168	,	,	PUNCT
ijtc-659	92	169	and	and	CCONJ
ijtc-659	92	170	rihadani	rihadani	VERB
ijtc-659	92	171	110	110	NUM
ijtc-659	92	172	|	|	ADV
ijtc-659	92	173	ilomata	ilomata	PROPN
ijtc-659	92	174	international	international	ADJ
ijtc-659	92	175	journal	journal	NOUN
ijtc-659	92	176	of	of	ADP
ijtc-659	92	177	tax	tax	PROPN
ijtc-659	92	178	&	&	CCONJ
ijtc-659	92	179	accounting	account	VERB
ijtc-659	93	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	93	2	2021	2021	NUM
ijtc-659	93	3	-0,01	-0,01	PUNCT
ijtc-659	93	4	npl	npl	PROPN
ijtc-659	93	5	2019	2019	NUM
ijtc-659	93	6	1,96	1,96	NUM
ijtc-659	93	7	2021	2021	NUM
ijtc-659	93	8	1,31	1,31	NUM
ijtc-659	93	9	bopo	bopo	NOUN
ijtc-659	93	10	2019	2019	NUM
ijtc-659	93	11	94,54	94,54	NUM
ijtc-659	93	12	2021	2021	NUM
ijtc-659	93	13	103,33	103,33	NUM
ijtc-659	93	14	source	source	NOUN
ijtc-659	93	15	:	:	PUNCT
ijtc-659	93	16	data	datum	NOUN
ijtc-659	93	17	processed	process	VERB
ijtc-659	93	18	with	with	ADP
ijtc-659	93	19	spss	spss	PROPN
ijtc-659	93	20	(	(	PUNCT
ijtc-659	93	21	2022	2022	NUM
ijtc-659	93	22	)	)	PUNCT
ijtc-659	93	23	according	accord	VERB
ijtc-659	93	24	to	to	ADP
ijtc-659	93	25	the	the	DET
ijtc-659	93	26	data	datum	NOUN
ijtc-659	93	27	in	in	ADP
ijtc-659	93	28	table	table	NOUN
ijtc-659	93	29	2	2	NUM
ijtc-659	93	30	,	,	PUNCT
ijtc-659	93	31	it	it	PRON
ijtc-659	93	32	is	be	AUX
ijtc-659	93	33	showed	show	VERB
ijtc-659	93	34	that	that	SCONJ
ijtc-659	93	35	:	:	PUNCT
ijtc-659	93	36	1	1	X
ijtc-659	93	37	.	.	X
ijtc-659	93	38	the	the	DET
ijtc-659	93	39	car	car	NOUN
ijtc-659	93	40	of	of	ADP
ijtc-659	93	41	banks	bank	NOUN
ijtc-659	93	42	in	in	ADP
ijtc-659	93	43	indonesia	indonesia	PROPN
ijtc-659	93	44	is	be	AUX
ijtc-659	93	45	averaged	average	VERB
ijtc-659	93	46	27.80	27.80	NUM
ijtc-659	93	47	%	%	NOUN
ijtc-659	93	48	pre	pre	ADJ
ijtc-659	93	49	-	-	ADJ
ijtc-659	93	50	covid-19	covid-19	ADJ
ijtc-659	93	51	pandemic	pandemic	ADJ
ijtc-659	93	52	(	(	PUNCT
ijtc-659	93	53	2019	2019	NUM
ijtc-659	93	54	)	)	PUNCT
ijtc-659	93	55	and	and	CCONJ
ijtc-659	93	56	averaged	average	VERB
ijtc-659	93	57	37.02	37.02	NUM
ijtc-659	93	58	%	%	NOUN
ijtc-659	93	59	during	during	ADP
ijtc-659	93	60	the	the	DET
ijtc-659	93	61	pandemic	pandemic	ADJ
ijtc-659	93	62	(	(	PUNCT
ijtc-659	93	63	2021	2021	NUM
ijtc-659	93	64	)	)	PUNCT
ijtc-659	93	65	.	.	PUNCT
ijtc-659	94	1	based	base	VERB
ijtc-659	94	2	on	on	ADP
ijtc-659	94	3	surat	surat	PROPN
ijtc-659	94	4	edaran	edaran	PROPN
ijtc-659	94	5	bank	bank	PROPN
ijtc-659	94	6	indonesia	indonesia	PROPN
ijtc-659	94	7	no	no	PROPN
ijtc-659	94	8	.	.	PUNCT
ijtc-659	95	1	6/23	6/23	NUM
ijtc-659	95	2	/	/	SYM
ijtc-659	95	3	dpnp	dpnp	NOUN
ijtc-659	95	4	2004	2004	NUM
ijtc-659	95	5	,	,	PUNCT
ijtc-659	95	6	car	car	NOUN
ijtc-659	95	7	above	above	ADP
ijtc-659	95	8	12	12	NUM
ijtc-659	95	9	%	%	NOUN
ijtc-659	95	10	is	be	AUX
ijtc-659	95	11	considered	consider	VERB
ijtc-659	95	12	very	very	ADV
ijtc-659	95	13	healthy	healthy	ADJ
ijtc-659	95	14	and	and	CCONJ
ijtc-659	95	15	below	below	ADP
ijtc-659	95	16	12	12	NUM
ijtc-659	95	17	%	%	NOUN
ijtc-659	95	18	is	be	AUX
ijtc-659	95	19	considered	consider	VERB
ijtc-659	95	20	unhealthy	unhealthy	ADJ
ijtc-659	95	21	.	.	PUNCT
ijtc-659	96	1	6	6	NUM
ijtc-659	96	2	%	%	NOUN
ijtc-659	96	3	.	.	PUNCT
ijtc-659	97	1	on	on	ADP
ijtc-659	97	2	this	this	DET
ijtc-659	97	3	basis	basis	NOUN
ijtc-659	97	4	,	,	PUNCT
ijtc-659	97	5	the	the	DET
ijtc-659	97	6	2021	2021	NUM
ijtc-659	97	7	car	car	NOUN
ijtc-659	97	8	ratio	ratio	NOUN
ijtc-659	97	9	is	be	AUX
ijtc-659	97	10	assessed	assess	VERB
ijtc-659	97	11	as	as	ADP
ijtc-659	97	12	very	very	ADV
ijtc-659	97	13	healthy	healthy	ADJ
ijtc-659	97	14	.	.	PUNCT
ijtc-659	98	1	car	car	NOUN
ijtc-659	98	2	ratios	ratio	NOUN
ijtc-659	98	3	during	during	ADP
ijtc-659	98	4	the	the	DET
ijtc-659	98	5	pandemic	pandemic	NOUN
ijtc-659	98	6	have	have	AUX
ijtc-659	98	7	improved	improve	VERB
ijtc-659	98	8	compared	compare	VERB
ijtc-659	98	9	to	to	ADP
ijtc-659	98	10	pre	pre	VERB
ijtc-659	98	11	-	-	PROPN
ijtc-659	98	12	covid-19	covid-19	PROPN
ijtc-659	98	13	.	.	PROPN
ijtc-659	99	1	2	2	NUM
ijtc-659	99	2	.	.	X
ijtc-659	99	3	the	the	DET
ijtc-659	99	4	roa	roa	NOUN
ijtc-659	99	5	of	of	ADP
ijtc-659	99	6	banks	bank	NOUN
ijtc-659	99	7	in	in	ADP
ijtc-659	99	8	indonesia	indonesia	PROPN
ijtc-659	99	9	showed	show	VERB
ijtc-659	99	10	an	an	DET
ijtc-659	99	11	average	average	ADJ
ijtc-659	99	12	value	value	NOUN
ijtc-659	99	13	of	of	ADP
ijtc-659	99	14	0.81	0.81	NUM
ijtc-659	99	15	%	%	NOUN
ijtc-659	99	16	pre	pre	NOUN
ijtc-659	99	17	-	-	NOUN
ijtc-659	99	18	covid-19	covid-19	PROPN
ijtc-659	99	19	(	(	PUNCT
ijtc-659	99	20	2019	2019	NUM
ijtc-659	99	21	)	)	PUNCT
ijtc-659	99	22	,	,	PUNCT
ijtc-659	99	23	but	but	CCONJ
ijtc-659	99	24	an	an	DET
ijtc-659	99	25	average	average	ADJ
ijtc-659	99	26	value	value	NOUN
ijtc-659	99	27	of	of	ADP
ijtc-659	99	28	-0.01	-0.01	NUM
ijtc-659	99	29	%	%	NOUN
ijtc-659	99	30	during	during	ADP
ijtc-659	99	31	the	the	DET
ijtc-659	99	32	pandemic	pandemic	ADJ
ijtc-659	99	33	(	(	PUNCT
ijtc-659	99	34	2021	2021	NUM
ijtc-659	99	35	)	)	PUNCT
ijtc-659	99	36	.	.	PUNCT
ijtc-659	100	1	according	accord	VERB
ijtc-659	100	2	to	to	ADP
ijtc-659	100	3	surat	surat	PROPN
ijtc-659	100	4	edaran	edaran	PROPN
ijtc-659	100	5	bank	bank	PROPN
ijtc-659	100	6	indonesia	indonesia	PROPN
ijtc-659	100	7	no	no	PROPN
ijtc-659	100	8	.	.	PUNCT
ijtc-659	101	1	13/24	13/24	NUM
ijtc-659	101	2	/	/	SYM
ijtc-659	101	3	dpnp	dpnp	NOUN
ijtc-659	101	4	2011	2011	NUM
ijtc-659	101	5	,	,	PUNCT
ijtc-659	101	6	roa	roa	NOUN
ijtc-659	101	7	determination	determination	NOUN
ijtc-659	101	8	is	be	AUX
ijtc-659	101	9	considered	consider	VERB
ijtc-659	101	10	very	very	ADV
ijtc-659	101	11	sound	sound	ADJ
ijtc-659	101	12	when	when	SCONJ
ijtc-659	101	13	>	>	X
ijtc-659	101	14	1.5	1.5	NUM
ijtc-659	101	15	%	%	NOUN
ijtc-659	101	16	and	and	CCONJ
ijtc-659	101	17	unsound	unsound	ADJ
ijtc-659	101	18	when	when	SCONJ
ijtc-659	101	19	<	<	X
ijtc-659	101	20	1.5	1.5	NUM
ijtc-659	101	21	%	%	NOUN
ijtc-659	101	22	.	.	PUNCT
ijtc-659	102	1	0	0	NUM
ijtc-659	102	2	%	%	NOUN
ijtc-659	102	3	on	on	ADP
ijtc-659	102	4	this	this	DET
ijtc-659	102	5	basis	basis	NOUN
ijtc-659	102	6	,	,	PUNCT
ijtc-659	102	7	indonesian	indonesian	ADJ
ijtc-659	102	8	banks	bank	NOUN
ijtc-659	102	9	'	'	PART
ijtc-659	102	10	roa	roa	PROPN
ijtc-659	102	11	ratios	ratio	NOUN
ijtc-659	102	12	were	be	AUX
ijtc-659	102	13	in	in	ADP
ijtc-659	102	14	an	an	DET
ijtc-659	102	15	unsanitary	unsanitary	ADJ
ijtc-659	102	16	state	state	NOUN
ijtc-659	102	17	before	before	ADP
ijtc-659	102	18	and	and	CCONJ
ijtc-659	102	19	during	during	ADP
ijtc-659	102	20	covid-19	covid-19	PROPN
ijtc-659	102	21	.	.	PUNCT
ijtc-659	103	1	however	however	ADV
ijtc-659	103	2	,	,	PUNCT
ijtc-659	103	3	during	during	ADP
ijtc-659	103	4	covid-19	covid-19	PROPN
ijtc-659	103	5	,	,	PUNCT
ijtc-659	103	6	roa	roa	NOUN
ijtc-659	103	7	of	of	ADP
ijtc-659	103	8	the	the	DET
ijtc-659	103	9	bank	bank	NOUN
ijtc-659	103	10	in	in	ADP
ijtc-659	103	11	indonesia	indonesia	PROPN
ijtc-659	103	12	fell	fall	VERB
ijtc-659	103	13	.	.	PUNCT
ijtc-659	104	1	this	this	PRON
ijtc-659	104	2	means	mean	VERB
ijtc-659	104	3	that	that	SCONJ
ijtc-659	104	4	it	it	PRON
ijtc-659	104	5	has	have	AUX
ijtc-659	104	6	been	be	AUX
ijtc-659	104	7	able	able	ADJ
ijtc-659	104	8	to	to	PART
ijtc-659	104	9	generate	generate	VERB
ijtc-659	104	10	good	good	ADJ
ijtc-659	104	11	profitability	profitability	NOUN
ijtc-659	104	12	from	from	ADP
ijtc-659	104	13	its	its	PRON
ijtc-659	104	14	operations	operation	NOUN
ijtc-659	104	15	compared	compare	VERB
ijtc-659	104	16	to	to	ADP
ijtc-659	104	17	pre	pre	VERB
ijtc-659	104	18	-	-	PROPN
ijtc-659	104	19	covid-19	covid-19	PROPN
ijtc-659	104	20	.	.	PROPN
ijtc-659	105	1	3	3	NUM
ijtc-659	105	2	.	.	PUNCT
ijtc-659	106	1	the	the	DET
ijtc-659	106	2	bank	bank	NOUN
ijtc-659	106	3	’s	’s	PART
ijtc-659	106	4	npl	npl	NOUN
ijtc-659	106	5	in	in	ADP
ijtc-659	106	6	indonesia	indonesia	PROPN
ijtc-659	106	7	before	before	ADP
ijtc-659	106	8	covid-19	covid-19	PROPN
ijtc-659	106	9	(	(	PUNCT
ijtc-659	106	10	2019	2019	NUM
ijtc-659	106	11	)	)	PUNCT
ijtc-659	106	12	show	show	VERB
ijtc-659	106	13	us	we	PRON
ijtc-659	106	14	an	an	DET
ijtc-659	106	15	average	average	ADJ
ijtc-659	106	16	value	value	NOUN
ijtc-659	106	17	of	of	ADP
ijtc-659	106	18	1.96	1.96	NUM
ijtc-659	106	19	%	%	NOUN
ijtc-659	106	20	,	,	PUNCT
ijtc-659	106	21	while	while	SCONJ
ijtc-659	106	22	during	during	ADP
ijtc-659	106	23	the	the	DET
ijtc-659	106	24	pandemic	pandemic	ADJ
ijtc-659	106	25	(	(	PUNCT
ijtc-659	106	26	2021	2021	NUM
ijtc-659	106	27	)	)	PUNCT
ijtc-659	106	28	it	it	PRON
ijtc-659	106	29	demonstrate	demonstrate	VERB
ijtc-659	106	30	an	an	DET
ijtc-659	106	31	average	average	ADJ
ijtc-659	106	32	value	value	NOUN
ijtc-659	106	33	of	of	ADP
ijtc-659	106	34	1.31	1.31	NUM
ijtc-659	106	35	%	%	NOUN
ijtc-659	106	36	.	.	PUNCT
ijtc-659	107	1	according	accord	VERB
ijtc-659	107	2	to	to	ADP
ijtc-659	107	3	surat	surat	PROPN
ijtc-659	107	4	edaran	edaran	PROPN
ijtc-659	107	5	bank	bank	PROPN
ijtc-659	107	6	indonesia	indonesia	PROPN
ijtc-659	107	7	no.6/23	no.6/23	PROPN
ijtc-659	107	8	/	/	PROPN
ijtc-659	107	9	dpnp	dpnp	PROPN
ijtc-659	107	10	2004	2004	NUM
ijtc-659	107	11	,	,	PUNCT
ijtc-659	107	12	npls	npls	NOUN
ijtc-659	107	13	are	be	AUX
ijtc-659	107	14	considered	consider	VERB
ijtc-659	107	15	very	very	ADV
ijtc-659	107	16	healthy	healthy	ADJ
ijtc-659	107	17	if	if	SCONJ
ijtc-659	107	18	<	<	X
ijtc-659	107	19	2	2	NUM
ijtc-659	107	20	%	%	NOUN
ijtc-659	107	21	and	and	CCONJ
ijtc-659	107	22	are	be	AUX
ijtc-659	107	23	said	say	VERB
ijtc-659	107	24	to	to	PART
ijtc-659	107	25	be	be	AUX
ijtc-659	107	26	unhealthy	unhealthy	ADJ
ijtc-659	107	27	if	if	SCONJ
ijtc-659	107	28	>	>	X
ijtc-659	107	29	12	12	NUM
ijtc-659	107	30	%	%	NOUN
ijtc-659	107	31	.	.	PUNCT
ijtc-659	108	1	based	base	VERB
ijtc-659	108	2	on	on	ADP
ijtc-659	108	3	this	this	PRON
ijtc-659	108	4	,	,	PUNCT
ijtc-659	108	5	the	the	DET
ijtc-659	108	6	bank	bank	NOUN
ijtc-659	108	7	's	's	PART
ijtc-659	108	8	npl	npl	NOUN
ijtc-659	108	9	ratio	ratio	NOUN
ijtc-659	108	10	in	in	ADP
ijtc-659	108	11	indonesia	indonesia	PROPN
ijtc-659	108	12	before	before	ADP
ijtc-659	108	13	as	as	ADV
ijtc-659	108	14	well	well	ADV
ijtc-659	108	15	as	as	ADP
ijtc-659	108	16	during	during	ADP
ijtc-659	108	17	the	the	DET
ijtc-659	108	18	pandemic	pandemic	NOUN
ijtc-659	108	19	was	be	AUX
ijtc-659	108	20	in	in	ADP
ijtc-659	108	21	good	good	ADJ
ijtc-659	108	22	health	health	NOUN
ijtc-659	108	23	.	.	PUNCT
ijtc-659	109	1	even	even	ADV
ijtc-659	109	2	during	during	ADP
ijtc-659	109	3	covid-19	covid-19	PROPN
ijtc-659	109	4	,	,	PUNCT
ijtc-659	109	5	the	the	DET
ijtc-659	109	6	bank	bank	NOUN
ijtc-659	109	7	's	's	PART
ijtc-659	109	8	npl	npl	NOUN
ijtc-659	109	9	in	in	ADP
ijtc-659	109	10	indonesia	indonesia	PROPN
ijtc-659	109	11	has	have	AUX
ijtc-659	109	12	decreased	decrease	VERB
ijtc-659	109	13	,	,	PUNCT
ijtc-659	109	14	which	which	PRON
ijtc-659	109	15	means	mean	VERB
ijtc-659	109	16	that	that	SCONJ
ijtc-659	109	17	there	there	PRON
ijtc-659	109	18	is	be	VERB
ijtc-659	109	19	an	an	DET
ijtc-659	109	20	increase	increase	NOUN
ijtc-659	109	21	in	in	ADP
ijtc-659	109	22	performance	performance	NOUN
ijtc-659	109	23	at	at	ADP
ijtc-659	109	24	banks	bank	NOUN
ijtc-659	109	25	in	in	ADP
ijtc-659	109	26	indonesia	indonesia	PROPN
ijtc-659	109	27	when	when	SCONJ
ijtc-659	109	28	compared	compare	VERB
ijtc-659	109	29	to	to	ADP
ijtc-659	109	30	before	before	ADP
ijtc-659	109	31	covid-19	covid-19	PROPN
ijtc-659	109	32	.	.	PROPN
ijtc-659	110	1	4	4	NUM
ijtc-659	110	2	.	.	PUNCT
ijtc-659	111	1	the	the	DET
ijtc-659	111	2	bopo	bopo	NOUN
ijtc-659	111	3	of	of	ADP
ijtc-659	111	4	banks	bank	NOUN
ijtc-659	111	5	in	in	ADP
ijtc-659	111	6	indonesia	indonesia	PROPN
ijtc-659	111	7	averaged	average	VERB
ijtc-659	111	8	94.54	94.54	NUM
ijtc-659	111	9	%	%	NOUN
ijtc-659	111	10	before	before	ADP
ijtc-659	111	11	the	the	DET
ijtc-659	111	12	covid-19	covid-19	PROPN
ijtc-659	111	13	pandemic	pandemic	NOUN
ijtc-659	111	14	,	,	PUNCT
ijtc-659	111	15	but	but	CCONJ
ijtc-659	111	16	averaged	average	VERB
ijtc-659	111	17	103.33	103.33	NUM
ijtc-659	111	18	%	%	NOUN
ijtc-659	111	19	during	during	ADP
ijtc-659	111	20	the	the	DET
ijtc-659	111	21	pandemic	pandemic	NOUN
ijtc-659	111	22	.	.	PUNCT
ijtc-659	112	1	according	accord	VERB
ijtc-659	112	2	to	to	ADP
ijtc-659	112	3	surat	surat	PROPN
ijtc-659	112	4	edaran	edaran	PROPN
ijtc-659	112	5	bank	bank	PROPN
ijtc-659	112	6	indonesia	indonesia	PROPN
ijtc-659	112	7	no	no	PROPN
ijtc-659	112	8	.	.	PUNCT
ijtc-659	112	9	6/23	6/23	NUM
ijtc-659	112	10	/	/	SYM
ijtc-659	112	11	dpnp	dpnp	NOUN
ijtc-659	112	12	2004	2004	NUM
ijtc-659	112	13	,	,	PUNCT
ijtc-659	112	14	bopo	bopo	NOUN
ijtc-659	112	15	is	be	AUX
ijtc-659	112	16	safe	safe	ADJ
ijtc-659	112	17	if	if	SCONJ
ijtc-659	112	18	it	it	PRON
ijtc-659	112	19	has	have	VERB
ijtc-659	112	20	97	97	NUM
ijtc-659	112	21	%	%	NOUN
ijtc-659	112	22	share	share	NOUN
ijtc-659	112	23	.	.	PUNCT
ijtc-659	113	1	based	base	VERB
ijtc-659	113	2	on	on	ADP
ijtc-659	113	3	this	this	PRON
ijtc-659	113	4	,	,	PUNCT
ijtc-659	113	5	the	the	DET
ijtc-659	113	6	bopo	bopo	NOUN
ijtc-659	113	7	ratio	ratio	NOUN
ijtc-659	113	8	of	of	ADP
ijtc-659	113	9	indonesian	indonesian	ADJ
ijtc-659	113	10	banks	bank	NOUN
ijtc-659	113	11	was	be	AUX
ijtc-659	113	12	in	in	ADP
ijtc-659	113	13	an	an	DET
ijtc-659	113	14	unsanitary	unsanitary	ADJ
ijtc-659	113	15	state	state	NOUN
ijtc-659	113	16	before	before	ADP
ijtc-659	113	17	and	and	CCONJ
ijtc-659	113	18	during	during	ADP
ijtc-659	113	19	covid-19	covid-19	PROPN
ijtc-659	113	20	.	.	PUNCT
ijtc-659	114	1	even	even	ADV
ijtc-659	114	2	during	during	ADP
ijtc-659	114	3	covid-19	covid-19	PROPN
ijtc-659	114	4	,	,	PUNCT
ijtc-659	114	5	indonesian	indonesian	ADJ
ijtc-659	114	6	bank	bank	PROPN
ijtc-659	114	7	bopo	bopo	PROPN
ijtc-659	114	8	increased	increase	VERB
ijtc-659	114	9	.	.	PUNCT
ijtc-659	115	1	this	this	PRON
ijtc-659	115	2	means	mean	VERB
ijtc-659	115	3	that	that	SCONJ
ijtc-659	115	4	indonesian	indonesian	ADJ
ijtc-659	115	5	banks	bank	NOUN
ijtc-659	115	6	have	have	AUX
ijtc-659	115	7	performed	perform	VERB
ijtc-659	115	8	poorly	poorly	ADV
ijtc-659	115	9	compared	compare	VERB
ijtc-659	115	10	to	to	ADP
ijtc-659	115	11	pre	pre	VERB
ijtc-659	115	12	-	-	PROPN
ijtc-659	115	13	covid-19	covid-19	PROPN
ijtc-659	115	14	.	.	PUNCT
ijtc-659	116	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	116	2	financial	financial	ADJ
ijtc-659	116	3	performance	performance	NOUN
ijtc-659	116	4	of	of	ADP
ijtc-659	116	5	banking	banking	NOUN
ijtc-659	116	6	companies	company	NOUN
ijtc-659	116	7	listed	list	VERB
ijtc-659	116	8	on	on	ADP
ijtc-659	116	9	idx	idx	NOUN
ijtc-659	116	10	before	before	ADV
ijtc-659	116	11	as	as	ADV
ijtc-659	116	12	well	well	ADV
ijtc-659	116	13	as	as	ADP
ijtc-659	116	14	during	during	ADP
ijtc-659	116	15	the	the	DET
ijtc-659	116	16	covid-19	covid-19	PROPN
ijtc-659	116	17	pandemic	pandemic	ADJ
ijtc-659	116	18	budiantara	budiantara	NOUN
ijtc-659	116	19	,	,	PUNCT
ijtc-659	116	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	116	21	,	,	PUNCT
ijtc-659	116	22	and	and	CCONJ
ijtc-659	116	23	rihadani	rihadani	PROPN
ijtc-659	116	24	111	111	NUM
ijtc-659	116	25	|	|	NOUN
ijtc-659	116	26	ilomata	ilomata	NOUN
ijtc-659	116	27	international	international	ADJ
ijtc-659	116	28	journal	journal	NOUN
ijtc-659	116	29	of	of	ADP
ijtc-659	116	30	tax	tax	PROPN
ijtc-659	116	31	&	&	CCONJ
ijtc-659	116	32	accounting	accounting	PROPN
ijtc-659	116	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	116	34	b.	b.	PROPN
ijtc-659	117	1	the	the	DET
ijtc-659	117	2	classical	classical	ADJ
ijtc-659	117	3	assumptions	assumption	NOUN
ijtc-659	117	4	test	test	VERB
ijtc-659	117	5	1	1	NUM
ijtc-659	117	6	)	)	PUNCT
ijtc-659	117	7	normality	normality	NOUN
ijtc-659	117	8	test	test	NOUN
ijtc-659	117	9	table	table	NOUN
ijtc-659	117	10	3	3	NUM
ijtc-659	117	11	normality	normality	NOUN
ijtc-659	117	12	test	test	NOUN
ijtc-659	117	13	results	result	NOUN
ijtc-659	117	14	indicators	indicator	NOUN
ijtc-659	117	15	year	year	NOUN
ijtc-659	117	16	ks	ks	PROPN
ijtc-659	117	17	test	test	NOUN
ijtc-659	117	18	asymp	asymp	PROPN
ijtc-659	117	19	sig	sig	PROPN
ijtc-659	117	20	.	.	PUNCT
ijtc-659	118	1	(	(	PUNCT
ijtc-659	118	2	2	2	NUM
ijtc-659	118	3	-	-	PUNCT
ijtc-659	118	4	tailed	tailed	ADJ
ijtc-659	118	5	)	)	PUNCT
ijtc-659	118	6	descriptio	descriptio	NOUN
ijtc-659	118	7	n	n	CCONJ
ijtc-659	118	8	distribution	distribution	NOUN
ijtc-659	118	9	car	car	NOUN
ijtc-659	118	10	2019	2019	NUM
ijtc-659	118	11	1,93	1,93	NUM
ijtc-659	118	12	0,001	0,001	NUM
ijtc-659	118	13	p	p	X
ijtc-659	118	14	<	<	X
ijtc-659	118	15	0,05	0,05	NOUN
ijtc-659	118	16	abnormal	abnormal	ADJ
ijtc-659	118	17	2021	2021	NUM
ijtc-659	118	18	1,45	1,45	NUM
ijtc-659	118	19	0,030	0,030	NUM
ijtc-659	119	1	p	p	X
ijtc-659	119	2	<	<	X
ijtc-659	119	3	0,05	0,05	X
ijtc-659	119	4	abnormal	abnormal	ADJ
ijtc-659	119	5	roa	roa	NOUN
ijtc-659	119	6	2019	2019	NUM
ijtc-659	119	7	2,14	2,14	SYM
ijtc-659	119	8	0,000	0,000	NUM
ijtc-659	119	9	p	p	X
ijtc-659	119	10	<	<	X
ijtc-659	119	11	0,05	0,05	NOUN
ijtc-659	119	12	abnormal	abnormal	ADJ
ijtc-659	119	13	2021	2021	NUM
ijtc-659	119	14	1.83	1.83	NUM
ijtc-659	119	15	0,003	0,003	NUM
ijtc-659	120	1	p	p	X
ijtc-659	120	2	<	<	X
ijtc-659	120	3	0,05	0,05	NOUN
ijtc-659	120	4	abnormal	abnormal	ADJ
ijtc-659	120	5	npl	npl	PROPN
ijtc-659	120	6	2019	2019	NUM
ijtc-659	120	7	0,84	0,84	NUM
ijtc-659	120	8	0,487	0,487	NUM
ijtc-659	121	1	p	p	X
ijtc-659	121	2	>	>	X
ijtc-659	121	3	0,05	0,05	NOUN
ijtc-659	121	4	normal	normal	ADJ
ijtc-659	122	1	2021	2021	NUM
ijtc-659	122	2	1.30	1.30	NUM
ijtc-659	122	3	0,067	0,067	NUM
ijtc-659	122	4	p	p	X
ijtc-659	122	5	>	>	X
ijtc-659	122	6	0,05	0,05	NOUN
ijtc-659	122	7	normal	normal	ADJ
ijtc-659	122	8	bopo	bopo	NOUN
ijtc-659	122	9	2019	2019	NUM
ijtc-659	122	10	1,72	1,72	NUM
ijtc-659	122	11	0,005	0,005	NUM
ijtc-659	122	12	p	p	X
ijtc-659	122	13	<	<	X
ijtc-659	122	14	0,05	0,05	X
ijtc-659	122	15	abnormal	abnormal	ADJ
ijtc-659	122	16	2021	2021	NUM
ijtc-659	122	17	1,99	1,99	NUM
ijtc-659	122	18	0,001	0,001	NUM
ijtc-659	123	1	p	p	X
ijtc-659	123	2	<	<	X
ijtc-659	123	3	0,05	0,05	PROPN
ijtc-659	123	4	abnormal	abnormal	ADJ
ijtc-659	123	5	source	source	NOUN
ijtc-659	123	6	:	:	PUNCT
ijtc-659	123	7	data	datum	NOUN
ijtc-659	123	8	processed	process	VERB
ijtc-659	123	9	with	with	ADP
ijtc-659	123	10	spss	spss	PROPN
ijtc-659	123	11	(	(	PUNCT
ijtc-659	123	12	2022	2022	NUM
ijtc-659	123	13	)	)	PUNCT
ijtc-659	123	14	according	accord	VERB
ijtc-659	123	15	to	to	ADP
ijtc-659	123	16	the	the	DET
ijtc-659	123	17	results	result	NOUN
ijtc-659	123	18	of	of	ADP
ijtc-659	123	19	the	the	DET
ijtc-659	123	20	normality	normality	NOUN
ijtc-659	123	21	test	test	NOUN
ijtc-659	123	22	(	(	PUNCT
ijtc-659	123	23	table	table	NOUN
ijtc-659	123	24	3	3	NUM
ijtc-659	123	25	)	)	PUNCT
ijtc-659	123	26	,	,	PUNCT
ijtc-659	123	27	it	it	PRON
ijtc-659	123	28	can	can	AUX
ijtc-659	123	29	be	be	AUX
ijtc-659	123	30	known	know	VERB
ijtc-659	123	31	,	,	PUNCT
ijtc-659	123	32	that	that	SCONJ
ijtc-659	123	33	:	:	PUNCT
ijtc-659	123	34	1	1	X
ijtc-659	123	35	.	.	X
ijtc-659	123	36	car	car	NOUN
ijtc-659	123	37	ratio	ratio	NOUN
ijtc-659	123	38	pre	pre	PROPN
ijtc-659	123	39	-	-	PROPN
ijtc-659	123	40	covid-19	covid-19	PROPN
ijtc-659	123	41	(	(	PUNCT
ijtc-659	123	42	2019	2019	NUM
ijtc-659	123	43	)	)	PUNCT
ijtc-659	123	44	got	get	VERB
ijtc-659	123	45	a	a	DET
ijtc-659	123	46	sig	sig	NOUN
ijtc-659	123	47	.	.	PUNCT
ijtc-659	123	48	value	value	NOUN
ijtc-659	123	49	of	of	ADP
ijtc-659	123	50	0.001	0.001	NUM
ijtc-659	123	51	which	which	PRON
ijtc-659	123	52	means	mean	VERB
ijtc-659	123	53	that	that	SCONJ
ijtc-659	123	54	the	the	DET
ijtc-659	123	55	value	value	NOUN
ijtc-659	123	56	of	of	ADP
ijtc-659	123	57	sig	sig	NOUN
ijtc-659	123	58	.	.	PUNCT
ijtc-659	124	1	<	<	X
ijtc-659	124	2	0.05	0.05	NUM
ijtc-659	124	3	,	,	PUNCT
ijtc-659	124	4	it	it	PRON
ijtc-659	124	5	can	can	AUX
ijtc-659	124	6	be	be	AUX
ijtc-659	124	7	concluded	conclude	VERB
ijtc-659	124	8	that	that	SCONJ
ijtc-659	124	9	the	the	DET
ijtc-659	124	10	ratio	ratio	NOUN
ijtc-659	124	11	of	of	ADP
ijtc-659	124	12	car	car	NOUN
ijtc-659	124	13	pre	pre	NOUN
ijtc-659	124	14	-	-	VERB
ijtc-659	124	15	covid-19	covid-19	PROPN
ijtc-659	124	16	is	be	AUX
ijtc-659	124	17	abnormally	abnormally	ADV
ijtc-659	124	18	distributed	distribute	VERB
ijtc-659	124	19	.	.	PUNCT
ijtc-659	125	1	meanwhile	meanwhile	ADV
ijtc-659	125	2	,	,	PUNCT
ijtc-659	125	3	the	the	DET
ijtc-659	125	4	car	car	NOUN
ijtc-659	125	5	ratio	ratio	NOUN
ijtc-659	125	6	during	during	ADP
ijtc-659	125	7	covid-19	covid-19	PROPN
ijtc-659	125	8	,	,	PUNCT
ijtc-659	125	9	namely	namely	ADV
ijtc-659	125	10	in	in	ADP
ijtc-659	125	11	2021	2021	NUM
ijtc-659	125	12	,	,	PUNCT
ijtc-659	125	13	received	receive	VERB
ijtc-659	125	14	a	a	DET
ijtc-659	125	15	sig	sig	NOUN
ijtc-659	125	16	value	value	NOUN
ijtc-659	125	17	.	.	PUNCT
ijtc-659	126	1	of	of	ADP
ijtc-659	126	2	0.030	0.030	NUM
ijtc-659	126	3	which	which	PRON
ijtc-659	126	4	means	mean	VERB
ijtc-659	126	5	the	the	DET
ijtc-659	126	6	value	value	NOUN
ijtc-659	126	7	of	of	ADP
ijtc-659	126	8	sig	sig	NOUN
ijtc-659	126	9	.	.	PUNCT
ijtc-659	127	1	<	<	X
ijtc-659	127	2	0.05	0.05	NUM
ijtc-659	127	3	,	,	PUNCT
ijtc-659	127	4	it	it	PRON
ijtc-659	127	5	can	can	AUX
ijtc-659	127	6	be	be	AUX
ijtc-659	127	7	concluded	conclude	VERB
ijtc-659	127	8	that	that	SCONJ
ijtc-659	127	9	the	the	DET
ijtc-659	127	10	car	car	NOUN
ijtc-659	127	11	ratio	ratio	NOUN
ijtc-659	127	12	during	during	ADP
ijtc-659	127	13	the	the	DET
ijtc-659	127	14	pandemic	pandemic	NOUN
ijtc-659	127	15	is	be	AUX
ijtc-659	127	16	abnormally	abnormally	ADV
ijtc-659	127	17	distributed	distribute	VERB
ijtc-659	127	18	.	.	PUNCT
ijtc-659	128	1	2	2	X
ijtc-659	128	2	.	.	X
ijtc-659	128	3	roa	roa	PROPN
ijtc-659	128	4	ratio	ratio	PROPN
ijtc-659	128	5	pre	pre	PROPN
ijtc-659	128	6	-	-	PROPN
ijtc-659	128	7	covid-19	covid-19	PROPN
ijtc-659	128	8	(	(	PUNCT
ijtc-659	128	9	2019	2019	NUM
ijtc-659	128	10	)	)	PUNCT
ijtc-659	128	11	got	get	VERB
ijtc-659	128	12	a	a	DET
ijtc-659	128	13	sig	sig	NOUN
ijtc-659	128	14	.	.	PUNCT
ijtc-659	128	15	value	value	NOUN
ijtc-659	128	16	of	of	ADP
ijtc-659	128	17	0.000	0.000	NUM
ijtc-659	128	18	which	which	PRON
ijtc-659	128	19	means	mean	VERB
ijtc-659	128	20	the	the	DET
ijtc-659	128	21	value	value	NOUN
ijtc-659	128	22	of	of	ADP
ijtc-659	128	23	sig	sig	NOUN
ijtc-659	128	24	.	.	PUNCT
ijtc-659	129	1	<	<	X
ijtc-659	129	2	0.05	0.05	NUM
ijtc-659	129	3	then	then	ADV
ijtc-659	129	4	it	it	PRON
ijtc-659	129	5	can	can	AUX
ijtc-659	129	6	be	be	AUX
ijtc-659	129	7	concluded	conclude	VERB
ijtc-659	129	8	that	that	SCONJ
ijtc-659	129	9	the	the	DET
ijtc-659	129	10	roa	roa	PROPN
ijtc-659	129	11	ratio	ratio	NOUN
ijtc-659	129	12	pre	pre	VERB
ijtc-659	129	13	-	-	VERB
ijtc-659	129	14	covid-19	covid-19	PROPN
ijtc-659	129	15	is	be	AUX
ijtc-659	129	16	abnormally	abnormally	ADV
ijtc-659	129	17	distributed	distribute	VERB
ijtc-659	129	18	.	.	PUNCT
ijtc-659	130	1	meanwhile	meanwhile	ADV
ijtc-659	130	2	,	,	PUNCT
ijtc-659	130	3	the	the	DET
ijtc-659	130	4	roa	roa	PROPN
ijtc-659	130	5	ratio	ratio	NOUN
ijtc-659	130	6	during	during	ADP
ijtc-659	130	7	covid-19	covid-19	PROPN
ijtc-659	130	8	,	,	PUNCT
ijtc-659	130	9	namely	namely	ADV
ijtc-659	130	10	in	in	ADP
ijtc-659	130	11	2021	2021	NUM
ijtc-659	130	12	,	,	PUNCT
ijtc-659	130	13	received	receive	VERB
ijtc-659	130	14	a	a	DET
ijtc-659	130	15	sig	sig	NOUN
ijtc-659	130	16	value	value	NOUN
ijtc-659	130	17	.	.	PUNCT
ijtc-659	131	1	of	of	ADP
ijtc-659	131	2	0.003	0.003	NUM
ijtc-659	131	3	which	which	PRON
ijtc-659	131	4	means	mean	VERB
ijtc-659	131	5	the	the	DET
ijtc-659	131	6	value	value	NOUN
ijtc-659	131	7	of	of	ADP
ijtc-659	131	8	sig	sig	NOUN
ijtc-659	131	9	.	.	PUNCT
ijtc-659	131	10	<	<	X
ijtc-659	131	11	0.05	0.05	NUM
ijtc-659	131	12	,	,	PUNCT
ijtc-659	131	13	it	it	PRON
ijtc-659	131	14	can	can	AUX
ijtc-659	131	15	be	be	AUX
ijtc-659	131	16	concluded	conclude	VERB
ijtc-659	131	17	that	that	SCONJ
ijtc-659	131	18	the	the	DET
ijtc-659	131	19	roa	roa	PROPN
ijtc-659	131	20	ratio	ratio	NOUN
ijtc-659	131	21	during	during	ADP
ijtc-659	131	22	the	the	DET
ijtc-659	131	23	pandemic	pandemic	NOUN
ijtc-659	131	24	is	be	AUX
ijtc-659	131	25	abnormally	abnormally	ADV
ijtc-659	131	26	distributed	distribute	VERB
ijtc-659	131	27	.	.	PUNCT
ijtc-659	132	1	3	3	X
ijtc-659	132	2	.	.	X
ijtc-659	132	3	npl	npl	PROPN
ijtc-659	132	4	ratio	ratio	PROPN
ijtc-659	132	5	pre	pre	PROPN
ijtc-659	132	6	-	-	PROPN
ijtc-659	132	7	covid-19	covid-19	PROPN
ijtc-659	132	8	(	(	PUNCT
ijtc-659	132	9	2019	2019	NUM
ijtc-659	132	10	)	)	PUNCT
ijtc-659	132	11	,	,	PUNCT
ijtc-659	132	12	earned	earn	VERB
ijtc-659	132	13	a	a	DET
ijtc-659	132	14	sig	sig	NOUN
ijtc-659	132	15	value	value	NOUN
ijtc-659	132	16	.	.	PUNCT
ijtc-659	133	1	of	of	ADP
ijtc-659	133	2	0.487	0.487	NUM
ijtc-659	133	3	which	which	PRON
ijtc-659	133	4	means	mean	VERB
ijtc-659	133	5	the	the	DET
ijtc-659	133	6	value	value	NOUN
ijtc-659	133	7	of	of	ADP
ijtc-659	133	8	sig	sig	NOUN
ijtc-659	133	9	.	.	PUNCT
ijtc-659	133	10	>	>	X
ijtc-659	133	11	0.05	0.05	NUM
ijtc-659	133	12	,	,	PUNCT
ijtc-659	133	13	it	it	PRON
ijtc-659	133	14	can	can	AUX
ijtc-659	133	15	be	be	AUX
ijtc-659	133	16	concluded	conclude	VERB
ijtc-659	133	17	that	that	SCONJ
ijtc-659	133	18	the	the	DET
ijtc-659	133	19	npl	npl	PROPN
ijtc-659	133	20	ratio	ratio	NOUN
ijtc-659	133	21	pre	pre	PROPN
ijtc-659	133	22	-	-	VERB
ijtc-659	133	23	covid-19	covid-19	PROPN
ijtc-659	133	24	was	be	AUX
ijtc-659	133	25	normally	normally	ADV
ijtc-659	133	26	distributed	distribute	VERB
ijtc-659	133	27	.	.	PUNCT
ijtc-659	134	1	meanwhile	meanwhile	ADV
ijtc-659	134	2	,	,	PUNCT
ijtc-659	134	3	the	the	DET
ijtc-659	134	4	npl	npl	NOUN
ijtc-659	134	5	ratio	ratio	NOUN
ijtc-659	134	6	during	during	ADP
ijtc-659	134	7	covid-19	covid-19	PROPN
ijtc-659	134	8	,	,	PUNCT
ijtc-659	134	9	namely	namely	ADV
ijtc-659	134	10	in	in	ADP
ijtc-659	134	11	2021	2021	NUM
ijtc-659	134	12	,	,	PUNCT
ijtc-659	134	13	received	receive	VERB
ijtc-659	134	14	a	a	DET
ijtc-659	134	15	sig	sig	NOUN
ijtc-659	134	16	value	value	NOUN
ijtc-659	134	17	.	.	PUNCT
ijtc-659	135	1	of	of	ADP
ijtc-659	135	2	0.067	0.067	NUM
ijtc-659	135	3	which	which	PRON
ijtc-659	135	4	means	mean	VERB
ijtc-659	135	5	the	the	DET
ijtc-659	135	6	value	value	NOUN
ijtc-659	135	7	of	of	ADP
ijtc-659	135	8	sig	sig	NOUN
ijtc-659	135	9	.	.	PUNCT
ijtc-659	135	10	>	>	X
ijtc-659	135	11	0.05	0.05	NUM
ijtc-659	135	12	,	,	PUNCT
ijtc-659	135	13	it	it	PRON
ijtc-659	135	14	can	can	AUX
ijtc-659	135	15	be	be	AUX
ijtc-659	135	16	concluded	conclude	VERB
ijtc-659	135	17	that	that	SCONJ
ijtc-659	135	18	the	the	DET
ijtc-659	135	19	npl	npl	PROPN
ijtc-659	135	20	ratio	ratio	NOUN
ijtc-659	135	21	during	during	ADP
ijtc-659	135	22	the	the	DET
ijtc-659	135	23	pandemic	pandemic	NOUN
ijtc-659	135	24	is	be	AUX
ijtc-659	135	25	normally	normally	ADV
ijtc-659	135	26	distributed	distribute	VERB
ijtc-659	135	27	.	.	PUNCT
ijtc-659	136	1	4	4	X
ijtc-659	136	2	.	.	X
ijtc-659	136	3	bopo	bopo	NOUN
ijtc-659	136	4	ratio	ratio	NOUN
ijtc-659	136	5	pre	pre	PROPN
ijtc-659	136	6	-	-	VERB
ijtc-659	136	7	covid-19	covid-19	PROPN
ijtc-659	136	8	(	(	PUNCT
ijtc-659	136	9	2019	2019	NUM
ijtc-659	136	10	)	)	PUNCT
ijtc-659	136	11	received	receive	VERB
ijtc-659	136	12	a	a	DET
ijtc-659	136	13	sig	sig	NOUN
ijtc-659	136	14	value	value	NOUN
ijtc-659	136	15	.	.	PUNCT
ijtc-659	137	1	of	of	ADP
ijtc-659	137	2	0.005	0.005	NUM
ijtc-659	137	3	which	which	PRON
ijtc-659	137	4	means	mean	VERB
ijtc-659	137	5	the	the	DET
ijtc-659	137	6	value	value	NOUN
ijtc-659	137	7	of	of	ADP
ijtc-659	137	8	sig	sig	NOUN
ijtc-659	137	9	.	.	PUNCT
ijtc-659	138	1	<	<	X
ijtc-659	138	2	0.05	0.05	NUM
ijtc-659	138	3	,	,	PUNCT
ijtc-659	138	4	it	it	PRON
ijtc-659	138	5	can	can	AUX
ijtc-659	138	6	be	be	AUX
ijtc-659	138	7	concluded	conclude	VERB
ijtc-659	138	8	that	that	SCONJ
ijtc-659	138	9	the	the	DET
ijtc-659	138	10	bopo	bopo	PROPN
ijtc-659	138	11	ratio	ratio	NOUN
ijtc-659	138	12	pre	pre	VERB
ijtc-659	138	13	-	-	VERB
ijtc-659	138	14	covid-19	covid-19	PROPN
ijtc-659	138	15	is	be	AUX
ijtc-659	138	16	abnormal	abnormal	ADJ
ijtc-659	138	17	.	.	PUNCT
ijtc-659	139	1	meanwhile	meanwhile	ADV
ijtc-659	139	2	,	,	PUNCT
ijtc-659	139	3	the	the	DET
ijtc-659	139	4	bopo	bopo	NOUN
ijtc-659	139	5	ratio	ratio	NOUN
ijtc-659	139	6	during	during	ADP
ijtc-659	139	7	covid-19	covid-19	PROPN
ijtc-659	139	8	,	,	PUNCT
ijtc-659	139	9	namely	namely	ADV
ijtc-659	139	10	in	in	ADP
ijtc-659	139	11	2021	2021	NUM
ijtc-659	139	12	,	,	PUNCT
ijtc-659	139	13	received	receive	VERB
ijtc-659	139	14	a	a	DET
ijtc-659	139	15	sig	sig	NOUN
ijtc-659	139	16	value	value	NOUN
ijtc-659	139	17	.	.	PUNCT
ijtc-659	140	1	of	of	ADP
ijtc-659	140	2	0.001	0.001	NUM
ijtc-659	140	3	which	which	PRON
ijtc-659	140	4	means	mean	VERB
ijtc-659	140	5	the	the	DET
ijtc-659	140	6	value	value	NOUN
ijtc-659	140	7	of	of	ADP
ijtc-659	140	8	sig	sig	NOUN
ijtc-659	140	9	.	.	PUNCT
ijtc-659	141	1	<	<	X
ijtc-659	141	2	0.05	0.05	NUM
ijtc-659	141	3	,	,	PUNCT
ijtc-659	141	4	it	it	PRON
ijtc-659	141	5	can	can	AUX
ijtc-659	141	6	be	be	AUX
ijtc-659	141	7	concluded	conclude	VERB
ijtc-659	141	8	that	that	SCONJ
ijtc-659	141	9	the	the	DET
ijtc-659	141	10	bopo	bopo	PROPN
ijtc-659	141	11	ratio	ratio	NOUN
ijtc-659	141	12	during	during	ADP
ijtc-659	141	13	the	the	DET
ijtc-659	141	14	pandemic	pandemic	NOUN
ijtc-659	141	15	is	be	AUX
ijtc-659	141	16	abnormally	abnormally	ADV
ijtc-659	141	17	distributed	distribute	VERB
ijtc-659	141	18	.	.	PUNCT
ijtc-659	142	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	142	2	financial	financial	ADJ
ijtc-659	142	3	performance	performance	NOUN
ijtc-659	142	4	of	of	ADP
ijtc-659	142	5	banking	banking	NOUN
ijtc-659	142	6	companies	company	NOUN
ijtc-659	142	7	listed	list	VERB
ijtc-659	142	8	on	on	ADP
ijtc-659	142	9	idx	idx	NOUN
ijtc-659	142	10	before	before	ADV
ijtc-659	142	11	as	as	ADV
ijtc-659	142	12	well	well	ADV
ijtc-659	142	13	as	as	ADP
ijtc-659	142	14	during	during	ADP
ijtc-659	142	15	the	the	DET
ijtc-659	142	16	covid-19	covid-19	PROPN
ijtc-659	142	17	pandemic	pandemic	ADJ
ijtc-659	142	18	budiantara	budiantara	NOUN
ijtc-659	142	19	,	,	PUNCT
ijtc-659	142	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	142	21	,	,	PUNCT
ijtc-659	142	22	and	and	CCONJ
ijtc-659	142	23	rihadani	rihadani	VERB
ijtc-659	142	24	112	112	NUM
ijtc-659	142	25	|	|	CCONJ
ijtc-659	142	26	ilomata	ilomata	PROPN
ijtc-659	142	27	international	international	ADJ
ijtc-659	142	28	journal	journal	NOUN
ijtc-659	142	29	of	of	ADP
ijtc-659	142	30	tax	tax	PROPN
ijtc-659	142	31	&	&	CCONJ
ijtc-659	142	32	accounting	account	VERB
ijtc-659	142	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	142	34	2	2	NUM
ijtc-659	142	35	)	)	PUNCT
ijtc-659	142	36	differential	differential	ADJ
ijtc-659	142	37	test	test	NOUN
ijtc-659	142	38	table	table	NOUN
ijtc-659	142	39	4	4	NUM
ijtc-659	142	40	paired	pair	VERB
ijtc-659	142	41	sample	sample	NOUN
ijtc-659	142	42	t	t	PROPN
ijtc-659	142	43	-	-	PUNCT
ijtc-659	142	44	test	test	NOUN
ijtc-659	142	45	results	result	NOUN
ijtc-659	142	46	year	year	NOUN
ijtc-659	142	47	t	t	PROPN
ijtc-659	142	48	sig	sig	NOUN
ijtc-659	142	49	(	(	PUNCT
ijtc-659	142	50	2tailed	2tailed	NUM
ijtc-659	142	51	)	)	PUNCT
ijtc-659	142	52	description	description	NOUN
ijtc-659	142	53	decision	decision	NOUN
ijtc-659	142	54	npl	npl	PROPN
ijtc-659	142	55	2019	2019	NUM
ijtc-659	142	56	–	–	PUNCT
ijtc-659	142	57	2021	2021	NUM
ijtc-659	142	58	2,487	2,487	NUM
ijtc-659	142	59	0,017	0,017	NUM
ijtc-659	143	1	p	p	X
ijtc-659	143	2	<	<	X
ijtc-659	143	3	0,05	0,05	NOUN
ijtc-659	143	4	there	there	PRON
ijtc-659	143	5	are	be	VERB
ijtc-659	143	6	differences	difference	NOUN
ijtc-659	143	7	source	source	NOUN
ijtc-659	143	8	:	:	PUNCT
ijtc-659	143	9	data	datum	NOUN
ijtc-659	143	10	processed	process	VERB
ijtc-659	143	11	with	with	ADP
ijtc-659	143	12	spss	spss	PROPN
ijtc-659	143	13	(	(	PUNCT
ijtc-659	143	14	2022	2022	NUM
ijtc-659	143	15	)	)	PUNCT
ijtc-659	143	16	the	the	DET
ijtc-659	143	17	spss	spss	PROPN
ijtc-659	143	18	27	27	NUM
ijtc-659	143	19	output	output	NOUN
ijtc-659	143	20	in	in	ADP
ijtc-659	143	21	table	table	NOUN
ijtc-659	143	22	4	4	NUM
ijtc-659	143	23	shows	show	VERB
ijtc-659	143	24	the	the	DET
ijtc-659	143	25	test	test	NOUN
ijtc-659	143	26	results	result	VERB
ijtc-659	143	27	different	different	ADJ
ijtc-659	143	28	from	from	ADP
ijtc-659	143	29	the	the	DET
ijtc-659	143	30	paired	pair	VERB
ijtc-659	143	31	sample	sample	NOUN
ijtc-659	143	32	ttest	ttest	NOUN
ijtc-659	143	33	.	.	PUNCT
ijtc-659	144	1	the	the	DET
ijtc-659	144	2	npl	npl	PROPN
ijtc-659	144	3	ratio	ratio	NOUN
ijtc-659	144	4	shows	show	VERB
ijtc-659	144	5	the	the	DET
ijtc-659	144	6	value	value	NOUN
ijtc-659	144	7	of	of	ADP
ijtc-659	144	8	sig	sig	NOUN
ijtc-659	144	9	.	.	PUNCT
ijtc-659	145	1	of	of	ADP
ijtc-659	145	2	0.017	0.017	NUM
ijtc-659	145	3	then	then	ADV
ijtc-659	145	4	the	the	DET
ijtc-659	145	5	value	value	NOUN
ijtc-659	145	6	of	of	ADP
ijtc-659	145	7	sig	sig	NOUN
ijtc-659	145	8	.	.	PUNCT
ijtc-659	146	1	<	<	X
ijtc-659	146	2	0.05	0.05	NUM
ijtc-659	146	3	,	,	PUNCT
ijtc-659	146	4	it	it	PRON
ijtc-659	146	5	can	can	AUX
ijtc-659	146	6	be	be	AUX
ijtc-659	146	7	concluded	conclude	VERB
ijtc-659	146	8	that	that	SCONJ
ijtc-659	146	9	there	there	PRON
ijtc-659	146	10	is	be	VERB
ijtc-659	146	11	a	a	DET
ijtc-659	146	12	difference	difference	NOUN
ijtc-659	146	13	in	in	ADP
ijtc-659	146	14	the	the	DET
ijtc-659	146	15	npl	npl	NOUN
ijtc-659	146	16	ratio	ratio	NOUN
ijtc-659	146	17	before	before	ADP
ijtc-659	146	18	and	and	CCONJ
ijtc-659	146	19	during	during	ADP
ijtc-659	146	20	covid-19	covid-19	PROPN
ijtc-659	146	21	.	.	PUNCT
ijtc-659	146	22	table	table	NOUN
ijtc-659	146	23	5	5	NUM
ijtc-659	146	24	sign	sign	VERB
ijtc-659	146	25	-	-	PUNCT
ijtc-659	146	26	wilcoxon	wilcoxon	ADP
ijtc-659	146	27	test	test	NOUN
ijtc-659	146	28	results	result	NOUN
ijtc-659	146	29	year	year	NOUN
ijtc-659	146	30	z	z	PROPN
ijtc-659	146	31	sig	sig	NOUN
ijtc-659	146	32	(	(	PUNCT
ijtc-659	146	33	2	2	NUM
ijtc-659	146	34	-	-	PUNCT
ijtc-659	146	35	tailed	tailed	ADJ
ijtc-659	146	36	)	)	PUNCT
ijtc-659	146	37	description	description	NOUN
ijtc-659	146	38	decision	decision	NOUN
ijtc-659	146	39	car	car	NOUN
ijtc-659	146	40	2019	2019	NUM
ijtc-659	146	41	–	–	PUNCT
ijtc-659	146	42	2021	2021	NUM
ijtc-659	146	43	-4,68	-4,68	PUNCT
ijtc-659	146	44	0,000	0,000	NUM
ijtc-659	146	45	p	p	X
ijtc-659	146	46	<	<	X
ijtc-659	146	47	0,05	0,05	NOUN
ijtc-659	146	48	there	there	PRON
ijtc-659	146	49	are	be	VERB
ijtc-659	146	50	differences	difference	NOUN
ijtc-659	146	51	roa	roa	PROPN
ijtc-659	146	52	2019	2019	NUM
ijtc-659	146	53	–	–	PUNCT
ijtc-659	146	54	2021	2021	NUM
ijtc-659	146	55	-2,33	-2,33	ADP
ijtc-659	146	56	0,020	0,020	NUM
ijtc-659	146	57	p	p	X
ijtc-659	146	58	<	<	X
ijtc-659	146	59	0,05	0,05	NOUN
ijtc-659	146	60	there	there	PRON
ijtc-659	146	61	are	be	VERB
ijtc-659	146	62	differences	difference	NOUN
ijtc-659	146	63	bopo	bopo	NOUN
ijtc-659	146	64	2019	2019	NUM
ijtc-659	146	65	–	–	PUNCT
ijtc-659	146	66	2021	2021	NUM
ijtc-659	146	67	-0,64	-0,64	PUNCT
ijtc-659	147	1	0,521	0,521	NUM
ijtc-659	147	2	p	p	X
ijtc-659	147	3	>	>	X
ijtc-659	147	4	0,05	0,05	NOUN
ijtc-659	147	5	no	no	DET
ijtc-659	147	6	difference	difference	NOUN
ijtc-659	147	7	source	source	NOUN
ijtc-659	147	8	:	:	PUNCT
ijtc-659	147	9	data	datum	NOUN
ijtc-659	147	10	processed	process	VERB
ijtc-659	147	11	with	with	ADP
ijtc-659	147	12	spss	spss	PROPN
ijtc-659	147	13	(	(	PUNCT
ijtc-659	147	14	2022	2022	NUM
ijtc-659	147	15	)	)	PUNCT
ijtc-659	147	16	the	the	DET
ijtc-659	147	17	spss	spss	PROPN
ijtc-659	147	18	output	output	NOUN
ijtc-659	147	19	in	in	ADP
ijtc-659	147	20	table	table	NOUN
ijtc-659	147	21	5	5	NUM
ijtc-659	147	22	shows	show	VERB
ijtc-659	147	23	various	various	ADJ
ijtc-659	147	24	sign	sign	NOUN
ijtc-659	147	25	-	-	PUNCT
ijtc-659	147	26	wilcoxon	wilcoxon	ADJ
ijtc-659	147	27	test	test	NOUN
ijtc-659	147	28	results	result	NOUN
ijtc-659	147	29	.	.	PUNCT
ijtc-659	148	1	the	the	DET
ijtc-659	148	2	car	car	NOUN
ijtc-659	148	3	ratio	ratio	NOUN
ijtc-659	148	4	is	be	AUX
ijtc-659	148	5	0.000	0.000	NUM
ijtc-659	148	6	sig	sig	NOUN
ijtc-659	148	7	.	.	PUNCT
ijtc-659	149	1	0.05	0.05	NUM
ijtc-659	149	2	suggests	suggest	VERB
ijtc-659	149	3	a	a	DET
ijtc-659	149	4	sig	sig	NOUN
ijtc-659	149	5	difference	difference	NOUN
ijtc-659	149	6	in	in	ADP
ijtc-659	149	7	car	car	NOUN
ijtc-659	149	8	ratios	ratio	NOUN
ijtc-659	149	9	before	before	ADP
ijtc-659	149	10	and	and	CCONJ
ijtc-659	149	11	during	during	ADP
ijtc-659	149	12	covid-19	covid-19	PROPN
ijtc-659	149	13	.	.	PUNCT
ijtc-659	150	1	since	since	SCONJ
ijtc-659	150	2	the	the	DET
ijtc-659	150	3	sig	sig	NOUN
ijtc-659	150	4	.	.	PUNCT
ijtc-659	150	5	value	value	NOUN
ijtc-659	150	6	of	of	ADP
ijtc-659	150	7	the	the	DET
ijtc-659	150	8	roa	roa	PROPN
ijtc-659	150	9	ratio	ratio	NOUN
ijtc-659	150	10	is	be	AUX
ijtc-659	150	11	0.020	0.020	NUM
ijtc-659	150	12	,	,	PUNCT
ijtc-659	150	13	the	the	DET
ijtc-659	150	14	sig	sig	NOUN
ijtc-659	150	15	.	.	PUNCT
ijtc-659	150	16	value	value	PROPN
ijtc-659	150	17	<	<	PROPN
ijtc-659	150	18	0.020	0.020	NUM
ijtc-659	150	19	.	.	PUNCT
ijtc-659	151	1	at	at	ADP
ijtc-659	151	2	0.05	0.05	NUM
ijtc-659	151	3	,	,	PUNCT
ijtc-659	151	4	we	we	PRON
ijtc-659	151	5	can	can	AUX
ijtc-659	151	6	conclude	conclude	VERB
ijtc-659	151	7	that	that	SCONJ
ijtc-659	151	8	there	there	PRON
ijtc-659	151	9	is	be	VERB
ijtc-659	151	10	a	a	DET
ijtc-659	151	11	sig	sig	NOUN
ijtc-659	151	12	difference	difference	NOUN
ijtc-659	151	13	in	in	ADP
ijtc-659	151	14	roa	roa	PROPN
ijtc-659	151	15	ratios	ratio	NOUN
ijtc-659	151	16	before	before	ADP
ijtc-659	151	17	and	and	CCONJ
ijtc-659	151	18	during	during	ADP
ijtc-659	151	19	covid-19	covid-19	PROPN
ijtc-659	151	20	.	.	PROPN
ijtc-659	151	21	whilw	whilw	VERB
ijtc-659	151	22	the	the	DET
ijtc-659	151	23	bopo	bopo	NOUN
ijtc-659	151	24	ratio	ratio	NOUN
ijtc-659	151	25	shows	show	VERB
ijtc-659	151	26	signs	sign	NOUN
ijtc-659	151	27	with	with	ADP
ijtc-659	151	28	a	a	DET
ijtc-659	151	29	value	value	NOUN
ijtc-659	151	30	of	of	ADP
ijtc-659	151	31	0.521	0.521	NUM
ijtc-659	151	32	,	,	PUNCT
ijtc-659	151	33	we	we	PRON
ijtc-659	151	34	can	can	AUX
ijtc-659	151	35	conclude	conclude	VERB
ijtc-659	151	36	that	that	SCONJ
ijtc-659	151	37	values	value	NOUN
ijtc-659	151	38	of	of	ADP
ijtc-659	151	39	sig	sig	NOUN
ijtc-659	151	40	.	.	PUNCT
ijtc-659	152	1	>	>	X
ijtc-659	152	2	0.05	0.05	NUM
ijtc-659	152	3	are	be	AUX
ijtc-659	152	4	not	not	PART
ijtc-659	152	5	sigly	sigly	ADV
ijtc-659	152	6	different	different	ADJ
ijtc-659	152	7	in	in	ADP
ijtc-659	152	8	the	the	DET
ijtc-659	152	9	proportion	proportion	NOUN
ijtc-659	152	10	of	of	ADP
ijtc-659	152	11	bopo	bopo	NOUN
ijtc-659	152	12	before	before	ADP
ijtc-659	152	13	and	and	CCONJ
ijtc-659	152	14	during	during	ADP
ijtc-659	152	15	covid-19	covid-19	PROPN
ijtc-659	152	16	.	.	PUNCT
ijtc-659	153	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	153	2	financial	financial	ADJ
ijtc-659	153	3	performance	performance	NOUN
ijtc-659	153	4	of	of	ADP
ijtc-659	153	5	banking	banking	NOUN
ijtc-659	153	6	companies	company	NOUN
ijtc-659	153	7	listed	list	VERB
ijtc-659	153	8	on	on	ADP
ijtc-659	153	9	idx	idx	NOUN
ijtc-659	153	10	before	before	ADV
ijtc-659	153	11	as	as	ADV
ijtc-659	153	12	well	well	ADV
ijtc-659	153	13	as	as	ADP
ijtc-659	153	14	during	during	ADP
ijtc-659	153	15	the	the	DET
ijtc-659	153	16	covid-19	covid-19	PROPN
ijtc-659	153	17	pandemic	pandemic	ADJ
ijtc-659	153	18	budiantara	budiantara	NOUN
ijtc-659	153	19	,	,	PUNCT
ijtc-659	153	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	153	21	,	,	PUNCT
ijtc-659	153	22	and	and	CCONJ
ijtc-659	153	23	rihadani	rihadani	VERB
ijtc-659	153	24	113	113	NUM
ijtc-659	153	25	|	|	ADV
ijtc-659	153	26	ilomata	ilomata	PROPN
ijtc-659	153	27	international	international	ADJ
ijtc-659	153	28	journal	journal	NOUN
ijtc-659	153	29	of	of	ADP
ijtc-659	153	30	tax	tax	PROPN
ijtc-659	153	31	&	&	CCONJ
ijtc-659	153	32	accounting	account	VERB
ijtc-659	153	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	153	34	conclusion	conclusion	NOUN
ijtc-659	153	35	based	base	VERB
ijtc-659	153	36	on	on	ADP
ijtc-659	153	37	the	the	DET
ijtc-659	153	38	results	result	NOUN
ijtc-659	153	39	of	of	ADP
ijtc-659	153	40	the	the	DET
ijtc-659	153	41	paired	pair	VERB
ijtc-659	153	42	simple	simple	ADJ
ijtc-659	153	43	t	t	NOUN
ijtc-659	153	44	-	-	PUNCT
ijtc-659	153	45	test	test	NOUN
ijtc-659	153	46	and	and	CCONJ
ijtc-659	153	47	sign	sign	NOUN
ijtc-659	153	48	-	-	PUNCT
ijtc-659	153	49	wilcoxon	wilcoxon	PROPN
ijtc-659	153	50	performed	perform	VERB
ijtc-659	153	51	in	in	ADP
ijtc-659	153	52	spss	spss	PROPN
ijtc-659	153	53	,	,	PUNCT
ijtc-659	153	54	it	it	PRON
ijtc-659	153	55	become	become	VERB
ijtc-659	153	56	clear	clear	ADJ
ijtc-659	153	57	that	that	SCONJ
ijtc-659	153	58	:	:	PUNCT
ijtc-659	153	59	a.	a.	NOUN
ijtc-659	153	60	the	the	DET
ijtc-659	153	61	car	car	NOUN
ijtc-659	153	62	variable	variable	NOUN
ijtc-659	153	63	had	have	VERB
ijtc-659	153	64	a	a	DET
ijtc-659	153	65	differences	difference	NOUN
ijtc-659	153	66	before	before	ADP
ijtc-659	153	67	and	and	CCONJ
ijtc-659	153	68	during	during	ADP
ijtc-659	153	69	covid-19	covid-19	PROPN
ijtc-659	153	70	,	,	PUNCT
ijtc-659	153	71	so	so	ADV
ijtc-659	153	72	h1	h1	PROPN
ijtc-659	153	73	was	be	AUX
ijtc-659	153	74	accepted	accept	VERB
ijtc-659	153	75	.	.	PUNCT
ijtc-659	154	1	before	before	ADP
ijtc-659	154	2	covid-19	covid-19	PROPN
ijtc-659	154	3	,	,	PUNCT
ijtc-659	154	4	in	in	ADP
ijtc-659	154	5	2019	2019	NUM
ijtc-659	154	6	,	,	PUNCT
ijtc-659	154	7	the	the	DET
ijtc-659	154	8	car	car	NOUN
ijtc-659	154	9	ratio	ratio	NOUN
ijtc-659	154	10	received	receive	VERB
ijtc-659	154	11	a	a	DET
ijtc-659	154	12	sig	sig	NOUN
ijtc-659	154	13	value	value	NOUN
ijtc-659	154	14	.	.	PUNCT
ijtc-659	155	1	means	mean	VERB
ijtc-659	155	2	a	a	DET
ijtc-659	155	3	sig	sig	NOUN
ijtc-659	155	4	value	value	NOUN
ijtc-659	155	5	of	of	ADP
ijtc-659	155	6	0.001	0.001	NUM
ijtc-659	155	7	<	<	NOUN
ijtc-659	155	8	0.05	0.05	NUM
ijtc-659	155	9	.	.	PUNCT
ijtc-659	156	1	we	we	PRON
ijtc-659	156	2	can	can	AUX
ijtc-659	156	3	conclude	conclude	VERB
ijtc-659	156	4	that	that	SCONJ
ijtc-659	156	5	pre	pre	ADJ
ijtc-659	156	6	-	-	ADJ
ijtc-659	156	7	covid-19	covid-19	ADJ
ijtc-659	156	8	car	car	NOUN
ijtc-659	156	9	ratios	ratio	NOUN
ijtc-659	156	10	are	be	AUX
ijtc-659	156	11	abnormally	abnormally	ADV
ijtc-659	156	12	distributed	distribute	VERB
ijtc-659	156	13	.	.	PUNCT
ijtc-659	157	1	on	on	ADP
ijtc-659	157	2	the	the	DET
ijtc-659	157	3	other	other	ADJ
ijtc-659	157	4	hand	hand	NOUN
ijtc-659	157	5	,	,	PUNCT
ijtc-659	157	6	the	the	DET
ijtc-659	157	7	car	car	NOUN
ijtc-659	157	8	ratio	ratio	NOUN
ijtc-659	157	9	received	receive	VERB
ijtc-659	157	10	a	a	DET
ijtc-659	157	11	sig	sig	NOUN
ijtc-659	157	12	value	value	NOUN
ijtc-659	157	13	during	during	ADP
ijtc-659	157	14	covid-19	covid-19	PROPN
ijtc-659	157	15	,	,	PUNCT
ijtc-659	157	16	in	in	ADP
ijtc-659	157	17	2021	2021	NUM
ijtc-659	157	18	,	,	PUNCT
ijtc-659	157	19	means	mean	VERB
ijtc-659	157	20	a	a	DET
ijtc-659	157	21	sig	sig	NOUN
ijtc-659	157	22	value	value	NOUN
ijtc-659	157	23	of	of	ADP
ijtc-659	157	24	0.030	0.030	NUM
ijtc-659	157	25	.	.	PUNCT
ijtc-659	158	1	<	<	X
ijtc-659	158	2	0.05	0.05	NUM
ijtc-659	158	3	.	.	PUNCT
ijtc-659	159	1	we	we	PRON
ijtc-659	159	2	can	can	AUX
ijtc-659	159	3	conclude	conclude	VERB
ijtc-659	159	4	that	that	SCONJ
ijtc-659	159	5	the	the	DET
ijtc-659	159	6	car	car	NOUN
ijtc-659	159	7	ratio	ratio	NOUN
ijtc-659	159	8	is	be	AUX
ijtc-659	159	9	abnormally	abnormally	ADV
ijtc-659	159	10	distributed	distribute	VERB
ijtc-659	159	11	after	after	SCONJ
ijtc-659	159	12	covid-19	covid-19	PROPN
ijtc-659	159	13	.	.	PUNCT
ijtc-659	159	14	car	car	NOUN
ijtc-659	159	15	ratio	ratio	NOUN
ijtc-659	159	16	was	be	AUX
ijtc-659	159	17	classified	classify	VERB
ijtc-659	159	18	as	as	ADP
ijtc-659	159	19	very	very	ADV
ijtc-659	159	20	healthy	healthy	ADJ
ijtc-659	159	21	during	during	ADP
ijtc-659	159	22	covid-19	covid-19	PROPN
ijtc-659	159	23	,	,	PUNCT
ijtc-659	159	24	performing	perform	VERB
ijtc-659	159	25	better	well	ADV
ijtc-659	159	26	compared	compare	VERB
ijtc-659	159	27	to	to	ADP
ijtc-659	159	28	pre	pre	VERB
ijtc-659	159	29	-	-	PROPN
ijtc-659	159	30	covid-19	covid-19	PROPN
ijtc-659	159	31	.	.	PUNCT
ijtc-659	159	32	b.	b.	PROPN
ijtc-659	160	1	the	the	DET
ijtc-659	160	2	roa	roa	PROPN
ijtc-659	160	3	variable	variable	NOUN
ijtc-659	160	4	shows	show	VERB
ijtc-659	160	5	a	a	DET
ijtc-659	160	6	difference	difference	NOUN
ijtc-659	160	7	before	before	ADV
ijtc-659	160	8	and	and	CCONJ
ijtc-659	160	9	during	during	ADP
ijtc-659	160	10	covid-19	covid-19	PROPN
ijtc-659	160	11	,	,	PUNCT
ijtc-659	160	12	so	so	ADV
ijtc-659	160	13	h2	h2	PROPN
ijtc-659	160	14	is	be	AUX
ijtc-659	160	15	accepted	accept	VERB
ijtc-659	160	16	.	.	PUNCT
ijtc-659	161	1	the	the	DET
ijtc-659	161	2	roa	roa	NOUN
ijtc-659	161	3	of	of	ADP
ijtc-659	161	4	banking	banking	NOUN
ijtc-659	161	5	company	company	NOUN
ijtc-659	161	6	in	in	ADP
ijtc-659	161	7	indonesia	indonesia	PROPN
ijtc-659	161	8	averaged	average	VERB
ijtc-659	161	9	0.81	0.81	NUM
ijtc-659	161	10	%	%	NOUN
ijtc-659	161	11	before	before	ADP
ijtc-659	161	12	covid-19	covid-19	PROPN
ijtc-659	161	13	and	and	CCONJ
ijtc-659	161	14	averaged	average	VERB
ijtc-659	161	15	0.01	0.01	NUM
ijtc-659	161	16	%	%	NOUN
ijtc-659	161	17	during	during	ADP
ijtc-659	161	18	covid-19	covid-19	PROPN
ijtc-659	161	19	(	(	PUNCT
ijtc-659	161	20	2021	2021	NUM
ijtc-659	161	21	)	)	PUNCT
ijtc-659	161	22	.	.	PUNCT
ijtc-659	162	1	according	accord	VERB
ijtc-659	162	2	to	to	ADP
ijtc-659	162	3	surat	surat	PROPN
ijtc-659	162	4	edaran	edaran	PROPN
ijtc-659	162	5	bank	bank	PROPN
ijtc-659	162	6	indonesia	indonesia	PROPN
ijtc-659	162	7	no	no	PROPN
ijtc-659	162	8	.	.	PUNCT
ijtc-659	163	1	13/24	13/24	NUM
ijtc-659	163	2	/	/	SYM
ijtc-659	163	3	dpnp	dpnp	NOUN
ijtc-659	163	4	2011	2011	NUM
ijtc-659	163	5	,	,	PUNCT
ijtc-659	163	6	roa	roa	NOUN
ijtc-659	163	7	determination	determination	NOUN
ijtc-659	163	8	is	be	AUX
ijtc-659	163	9	considered	consider	VERB
ijtc-659	163	10	very	very	ADV
ijtc-659	163	11	sound	sound	ADJ
ijtc-659	163	12	when	when	SCONJ
ijtc-659	163	13	it	it	PRON
ijtc-659	163	14	more	more	ADJ
ijtc-659	163	15	than	than	ADP
ijtc-659	163	16	1.5	1.5	NUM
ijtc-659	163	17	%	%	NOUN
ijtc-659	163	18	and	and	CCONJ
ijtc-659	163	19	unsound	unsound	ADJ
ijtc-659	163	20	when	when	SCONJ
ijtc-659	163	21	it	it	PRON
ijtc-659	163	22	less	less	ADJ
ijtc-659	163	23	than	than	ADP
ijtc-659	163	24	0	0	NUM
ijtc-659	163	25	%	%	NOUN
ijtc-659	163	26	.	.	PUNCT
ijtc-659	164	1	on	on	ADP
ijtc-659	164	2	this	this	DET
ijtc-659	164	3	basis	basis	NOUN
ijtc-659	164	4	,	,	PUNCT
ijtc-659	164	5	indonesian	indonesian	ADJ
ijtc-659	164	6	banks	bank	NOUN
ijtc-659	164	7	'	'	PART
ijtc-659	164	8	roa	roa	PROPN
ijtc-659	164	9	ratios	ratio	NOUN
ijtc-659	164	10	were	be	AUX
ijtc-659	164	11	in	in	ADP
ijtc-659	164	12	an	an	DET
ijtc-659	164	13	unsanitary	unsanitary	ADJ
ijtc-659	164	14	state	state	NOUN
ijtc-659	164	15	before	before	ADP
ijtc-659	164	16	and	and	CCONJ
ijtc-659	164	17	during	during	ADP
ijtc-659	164	18	covid-19	covid-19	PROPN
ijtc-659	164	19	.	.	PUNCT
ijtc-659	165	1	however	however	ADV
ijtc-659	165	2	,	,	PUNCT
ijtc-659	165	3	during	during	ADP
ijtc-659	165	4	covid-19	covid-19	PROPN
ijtc-659	165	5	(	(	PUNCT
ijtc-659	165	6	2021	2021	NUM
ijtc-659	165	7	)	)	PUNCT
ijtc-659	165	8	,	,	PUNCT
ijtc-659	165	9	banks	bank	NOUN
ijtc-659	165	10	'	'	PART
ijtc-659	165	11	roa	roa	NOUN
ijtc-659	165	12	in	in	ADP
ijtc-659	165	13	indonesia	indonesia	PROPN
ijtc-659	165	14	decreased	decrease	VERB
ijtc-659	165	15	.	.	PUNCT
ijtc-659	166	1	this	this	PRON
ijtc-659	166	2	means	mean	VERB
ijtc-659	166	3	that	that	SCONJ
ijtc-659	166	4	we	we	PRON
ijtc-659	166	5	were	be	AUX
ijtc-659	166	6	able	able	ADJ
ijtc-659	166	7	to	to	PART
ijtc-659	166	8	generate	generate	VERB
ijtc-659	166	9	good	good	ADJ
ijtc-659	166	10	profitability	profitability	NOUN
ijtc-659	166	11	from	from	ADP
ijtc-659	166	12	our	our	PRON
ijtc-659	166	13	operations	operation	NOUN
ijtc-659	166	14	compared	compare	VERB
ijtc-659	166	15	to	to	ADP
ijtc-659	166	16	before	before	ADP
ijtc-659	166	17	covid-19	covid-19	PROPN
ijtc-659	166	18	.	.	PUNCT
ijtc-659	167	1	c.	c.	PROPN
ijtc-659	168	1	the	the	DET
ijtc-659	168	2	npl	npl	PROPN
ijtc-659	168	3	variable	variable	NOUN
ijtc-659	168	4	had	have	VERB
ijtc-659	168	5	a	a	DET
ijtc-659	168	6	differences	difference	NOUN
ijtc-659	168	7	before	before	ADP
ijtc-659	168	8	and	and	CCONJ
ijtc-659	168	9	during	during	ADP
ijtc-659	168	10	covid-19	covid-19	PROPN
ijtc-659	168	11	,	,	PUNCT
ijtc-659	168	12	so	so	ADV
ijtc-659	168	13	h3	h3	NOUN
ijtc-659	168	14	was	be	AUX
ijtc-659	168	15	accepted	accept	VERB
ijtc-659	168	16	.	.	PUNCT
ijtc-659	169	1	the	the	DET
ijtc-659	169	2	bank	bank	NOUN
ijtc-659	169	3	's	's	PART
ijtc-659	169	4	npl	npl	NOUN
ijtc-659	169	5	in	in	ADP
ijtc-659	169	6	indonesia	indonesia	PROPN
ijtc-659	169	7	before	before	ADP
ijtc-659	169	8	covid-19	covid-19	PROPN
ijtc-659	169	9	(	(	PUNCT
ijtc-659	169	10	2019	2019	NUM
ijtc-659	169	11	)	)	PUNCT
ijtc-659	169	12	showed	show	VERB
ijtc-659	169	13	an	an	DET
ijtc-659	169	14	average	average	ADJ
ijtc-659	169	15	value	value	NOUN
ijtc-659	169	16	of	of	ADP
ijtc-659	169	17	1.96	1.96	NUM
ijtc-659	169	18	%	%	NOUN
ijtc-659	169	19	,	,	PUNCT
ijtc-659	169	20	while	while	SCONJ
ijtc-659	169	21	during	during	ADP
ijtc-659	169	22	covid-19	covid-19	PROPN
ijtc-659	169	23	(	(	PUNCT
ijtc-659	169	24	2021	2021	NUM
ijtc-659	169	25	)	)	PUNCT
ijtc-659	169	26	it	it	PRON
ijtc-659	169	27	showed	show	VERB
ijtc-659	169	28	an	an	DET
ijtc-659	169	29	average	average	ADJ
ijtc-659	169	30	value	value	NOUN
ijtc-659	169	31	of	of	ADP
ijtc-659	169	32	1.31	1.31	NUM
ijtc-659	169	33	%	%	NOUN
ijtc-659	169	34	.	.	PUNCT
ijtc-659	170	1	according	accord	VERB
ijtc-659	170	2	to	to	ADP
ijtc-659	170	3	surat	surat	PROPN
ijtc-659	170	4	edaran	edaran	PROPN
ijtc-659	170	5	bank	bank	PROPN
ijtc-659	170	6	indonesia	indonesia	PROPN
ijtc-659	170	7	nomor	nomor	PROPN
ijtc-659	170	8	6/23	6/23	NUM
ijtc-659	170	9	/	/	SYM
ijtc-659	170	10	dpnp	dpnp	NOUN
ijtc-659	170	11	tahun	tahun	PROPN
ijtc-659	170	12	2004	2004	NUM
ijtc-659	170	13	,	,	PUNCT
ijtc-659	170	14	npls	npls	NOUN
ijtc-659	170	15	are	be	AUX
ijtc-659	170	16	considered	consider	VERB
ijtc-659	170	17	very	very	ADV
ijtc-659	170	18	healthy	healthy	ADJ
ijtc-659	170	19	if	if	SCONJ
ijtc-659	170	20	more	more	ADJ
ijtc-659	170	21	than	than	ADP
ijtc-659	170	22	2	2	NUM
ijtc-659	170	23	%	%	NOUN
ijtc-659	170	24	and	and	CCONJ
ijtc-659	170	25	are	be	AUX
ijtc-659	170	26	said	say	VERB
ijtc-659	170	27	to	to	PART
ijtc-659	170	28	be	be	AUX
ijtc-659	170	29	unhealthy	unhealthy	ADJ
ijtc-659	170	30	if	if	SCONJ
ijtc-659	170	31	less	less	ADJ
ijtc-659	170	32	than	than	ADP
ijtc-659	170	33	12	12	NUM
ijtc-659	170	34	%	%	NOUN
ijtc-659	170	35	.	.	PUNCT
ijtc-659	171	1	based	base	VERB
ijtc-659	171	2	on	on	ADP
ijtc-659	171	3	this	this	PRON
ijtc-659	171	4	,	,	PUNCT
ijtc-659	171	5	the	the	DET
ijtc-659	171	6	bank	bank	NOUN
ijtc-659	171	7	's	's	PART
ijtc-659	171	8	npl	npl	NOUN
ijtc-659	171	9	ratio	ratio	NOUN
ijtc-659	171	10	in	in	ADP
ijtc-659	171	11	indonesia	indonesia	PROPN
ijtc-659	171	12	before	before	ADP
ijtc-659	171	13	covid-19	covid-19	PROPN
ijtc-659	171	14	and	and	CCONJ
ijtc-659	171	15	during	during	ADP
ijtc-659	171	16	covid-19	covid-19	PROPN
ijtc-659	171	17	was	be	AUX
ijtc-659	171	18	in	in	ADP
ijtc-659	171	19	good	good	ADJ
ijtc-659	171	20	health	health	NOUN
ijtc-659	171	21	.	.	PUNCT
ijtc-659	172	1	even	even	ADV
ijtc-659	172	2	during	during	ADP
ijtc-659	172	3	covid-19	covid-19	PROPN
ijtc-659	172	4	(	(	PUNCT
ijtc-659	172	5	2021	2021	NUM
ijtc-659	172	6	)	)	PUNCT
ijtc-659	172	7	,	,	PUNCT
ijtc-659	172	8	bank	bank	NOUN
ijtc-659	172	9	npl	npl	PROPN
ijtc-659	172	10	in	in	ADP
ijtc-659	172	11	indonesia	indonesia	PROPN
ijtc-659	172	12	has	have	AUX
ijtc-659	172	13	decreased	decrease	VERB
ijtc-659	172	14	,	,	PUNCT
ijtc-659	172	15	which	which	PRON
ijtc-659	172	16	means	mean	VERB
ijtc-659	172	17	that	that	SCONJ
ijtc-659	172	18	there	there	PRON
ijtc-659	172	19	is	be	VERB
ijtc-659	172	20	an	an	DET
ijtc-659	172	21	increase	increase	NOUN
ijtc-659	172	22	in	in	ADP
ijtc-659	172	23	performance	performance	NOUN
ijtc-659	172	24	at	at	ADP
ijtc-659	172	25	banks	bank	NOUN
ijtc-659	172	26	in	in	ADP
ijtc-659	172	27	indonesia	indonesia	PROPN
ijtc-659	172	28	when	when	SCONJ
ijtc-659	172	29	compared	compare	VERB
ijtc-659	172	30	to	to	ADP
ijtc-659	172	31	before	before	ADP
ijtc-659	172	32	covid-19	covid-19	PROPN
ijtc-659	173	1	.	.	PUNCT
ijtc-659	173	2	d.	d.	PROPN
ijtc-659	174	1	the	the	DET
ijtc-659	174	2	bopo	bopo	PROPN
ijtc-659	174	3	variable	variable	NOUN
ijtc-659	174	4	did	do	AUX
ijtc-659	174	5	not	not	PART
ijtc-659	174	6	have	have	VERB
ijtc-659	174	7	a	a	DET
ijtc-659	174	8	difference	difference	NOUN
ijtc-659	174	9	before	before	ADP
ijtc-659	174	10	and	and	CCONJ
ijtc-659	174	11	during	during	ADP
ijtc-659	174	12	covid-19	covid-19	PROPN
ijtc-659	174	13	,	,	PUNCT
ijtc-659	174	14	so	so	ADV
ijtc-659	174	15	h5	h5	PROPN
ijtc-659	174	16	was	be	AUX
ijtc-659	174	17	rejected	reject	VERB
ijtc-659	174	18	.	.	PUNCT
ijtc-659	175	1	the	the	DET
ijtc-659	175	2	bopo	bopo	NOUN
ijtc-659	175	3	of	of	ADP
ijtc-659	175	4	banks	bank	NOUN
ijtc-659	175	5	in	in	ADP
ijtc-659	175	6	indonesia	indonesia	PROPN
ijtc-659	175	7	is	be	AUX
ijtc-659	175	8	averaged	average	VERB
ijtc-659	175	9	94.54	94.54	NUM
ijtc-659	175	10	%	%	NOUN
ijtc-659	175	11	before	before	ADP
ijtc-659	175	12	the	the	DET
ijtc-659	175	13	covid-19	covid-19	PROPN
ijtc-659	175	14	pandemic	pandemic	NOUN
ijtc-659	175	15	,	,	PUNCT
ijtc-659	175	16	but	but	CCONJ
ijtc-659	175	17	averaged	average	VERB
ijtc-659	175	18	103.33	103.33	NUM
ijtc-659	175	19	%	%	NOUN
ijtc-659	175	20	during	during	ADP
ijtc-659	175	21	the	the	DET
ijtc-659	175	22	covid-19	covid-19	PROPN
ijtc-659	175	23	pandemic	pandemic	NOUN
ijtc-659	175	24	.	.	PUNCT
ijtc-659	176	1	according	accord	VERB
ijtc-659	176	2	to	to	ADP
ijtc-659	176	3	surat	surat	PROPN
ijtc-659	176	4	edaran	edaran	PROPN
ijtc-659	176	5	bank	bank	PROPN
ijtc-659	176	6	indonesia	indonesia	PROPN
ijtc-659	176	7	nomor	nomor	PROPN
ijtc-659	176	8	6/23	6/23	NUM
ijtc-659	176	9	/	/	SYM
ijtc-659	176	10	dpnp	dpnp	NOUN
ijtc-659	176	11	tahun	tahun	PROPN
ijtc-659	176	12	2004	2004	NUM
ijtc-659	176	13	,	,	PUNCT
ijtc-659	176	14	bopo	bopo	NOUN
ijtc-659	176	15	is	be	AUX
ijtc-659	176	16	safe	safe	ADJ
ijtc-659	176	17	provided	provide	VERB
ijtc-659	176	18	it	it	PRON
ijtc-659	176	19	has	have	AUX
ijtc-659	176	20	more	more	ADJ
ijtc-659	176	21	than	than	ADP
ijtc-659	176	22	of	of	ADP
ijtc-659	176	23	94.54	94.54	NUM
ijtc-659	176	24	%	%	NOUN
ijtc-659	176	25	and	and	CCONJ
ijtc-659	176	26	does	do	VERB
ijtc-659	176	27	not	not	PART
ijtc-659	176	28	less	less	ADJ
ijtc-659	176	29	than	than	ADP
ijtc-659	176	30	97	97	NUM
ijtc-659	176	31	%	%	NOUN
ijtc-659	176	32	share	share	NOUN
ijtc-659	176	33	.	.	PUNCT
ijtc-659	177	1	based	base	VERB
ijtc-659	177	2	on	on	ADP
ijtc-659	177	3	this	this	PRON
ijtc-659	177	4	,	,	PUNCT
ijtc-659	177	5	the	the	DET
ijtc-659	177	6	bopo	bopo	NOUN
ijtc-659	177	7	ratio	ratio	NOUN
ijtc-659	177	8	of	of	ADP
ijtc-659	177	9	indonesian	indonesian	ADJ
ijtc-659	177	10	banks	bank	NOUN
ijtc-659	177	11	was	be	AUX
ijtc-659	177	12	in	in	ADP
ijtc-659	177	13	an	an	DET
ijtc-659	177	14	unsanitary	unsanitary	ADJ
ijtc-659	177	15	state	state	NOUN
ijtc-659	177	16	before	before	ADP
ijtc-659	177	17	and	and	CCONJ
ijtc-659	177	18	during	during	ADP
ijtc-659	177	19	covid-19	covid-19	PROPN
ijtc-659	177	20	.	.	PUNCT
ijtc-659	178	1	even	even	ADV
ijtc-659	178	2	during	during	ADP
ijtc-659	178	3	covid-19	covid-19	PROPN
ijtc-659	178	4	,	,	PUNCT
ijtc-659	178	5	indonesian	indonesian	ADJ
ijtc-659	178	6	bank	bank	PROPN
ijtc-659	178	7	bopo	bopo	PROPN
ijtc-659	178	8	has	have	AUX
ijtc-659	178	9	increased	increase	VERB
ijtc-659	178	10	,	,	PUNCT
ijtc-659	178	11	which	which	PRON
ijtc-659	178	12	means	mean	VERB
ijtc-659	178	13	that	that	SCONJ
ijtc-659	178	14	indonesian	indonesian	ADJ
ijtc-659	178	15	banks	bank	NOUN
ijtc-659	178	16	are	be	AUX
ijtc-659	178	17	performing	perform	VERB
ijtc-659	178	18	worse	bad	ADJ
ijtc-659	178	19	than	than	ADP
ijtc-659	178	20	before	before	ADP
ijtc-659	178	21	covid19	covid19	NOUN
ijtc-659	178	22	.	.	PUNCT
ijtc-659	179	1	based	base	VERB
ijtc-659	179	2	on	on	ADP
ijtc-659	179	3	the	the	DET
ijtc-659	179	4	results	result	NOUN
ijtc-659	179	5	of	of	ADP
ijtc-659	179	6	this	this	DET
ijtc-659	179	7	study	study	NOUN
ijtc-659	179	8	,	,	PUNCT
ijtc-659	179	9	the	the	DET
ijtc-659	179	10	suggestions	suggestion	NOUN
ijtc-659	179	11	that	that	PRON
ijtc-659	179	12	can	can	AUX
ijtc-659	179	13	be	be	AUX
ijtc-659	179	14	conveyed	convey	VERB
ijtc-659	179	15	are	be	AUX
ijtc-659	179	16	:	:	PUNCT
ijtc-659	179	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	179	18	financial	financial	ADJ
ijtc-659	179	19	performance	performance	NOUN
ijtc-659	179	20	of	of	ADP
ijtc-659	179	21	banking	banking	NOUN
ijtc-659	179	22	companies	company	NOUN
ijtc-659	179	23	listed	list	VERB
ijtc-659	179	24	on	on	ADP
ijtc-659	179	25	idx	idx	NOUN
ijtc-659	179	26	before	before	ADV
ijtc-659	179	27	as	as	ADV
ijtc-659	179	28	well	well	ADV
ijtc-659	179	29	as	as	ADP
ijtc-659	179	30	during	during	ADP
ijtc-659	179	31	the	the	DET
ijtc-659	179	32	covid-19	covid-19	PROPN
ijtc-659	179	33	pandemic	pandemic	ADJ
ijtc-659	179	34	budiantara	budiantara	NOUN
ijtc-659	179	35	,	,	PUNCT
ijtc-659	179	36	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	179	37	,	,	PUNCT
ijtc-659	179	38	and	and	CCONJ
ijtc-659	179	39	rihadani	rihadani	VERB
ijtc-659	179	40	114	114	NUM
ijtc-659	179	41	|	|	ADV
ijtc-659	179	42	ilomata	ilomata	PROPN
ijtc-659	179	43	international	international	ADJ
ijtc-659	179	44	journal	journal	NOUN
ijtc-659	179	45	of	of	ADP
ijtc-659	179	46	tax	tax	PROPN
ijtc-659	179	47	&	&	CCONJ
ijtc-659	179	48	accounting	accounting	PROPN
ijtc-659	179	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	179	50	a.	a.	NOUN
ijtc-659	179	51	for	for	ADP
ijtc-659	179	52	banks	bank	NOUN
ijtc-659	179	53	in	in	ADP
ijtc-659	179	54	indonesia	indonesia	PROPN
ijtc-659	179	55	although	although	SCONJ
ijtc-659	179	56	the	the	DET
ijtc-659	179	57	bopo	bopo	NOUN
ijtc-659	179	58	ratio	ratio	NOUN
ijtc-659	179	59	is	be	AUX
ijtc-659	179	60	in	in	ADP
ijtc-659	179	61	an	an	DET
ijtc-659	179	62	unhealthy	unhealthy	ADJ
ijtc-659	179	63	state	state	NOUN
ijtc-659	179	64	,	,	PUNCT
ijtc-659	179	65	the	the	DET
ijtc-659	179	66	performance	performance	NOUN
ijtc-659	179	67	of	of	ADP
ijtc-659	179	68	banks	bank	NOUN
ijtc-659	179	69	in	in	ADP
ijtc-659	179	70	indonesia	indonesia	PROPN
ijtc-659	179	71	before	before	ADP
ijtc-659	179	72	and	and	CCONJ
ijtc-659	179	73	during	during	ADP
ijtc-659	179	74	the	the	DET
ijtc-659	179	75	2019	2019	NUM
ijtc-659	179	76	-	-	PUNCT
ijtc-659	179	77	2021	2021	NUM
ijtc-659	179	78	covid-19	covid-19	PROPN
ijtc-659	179	79	pandemic	pandemic	NOUN
ijtc-659	179	80	can	can	AUX
ijtc-659	179	81	generally	generally	ADV
ijtc-659	179	82	be	be	AUX
ijtc-659	179	83	considered	consider	VERB
ijtc-659	179	84	healthy	healthy	ADJ
ijtc-659	179	85	.	.	PUNCT
ijtc-659	180	1	based	base	VERB
ijtc-659	180	2	on	on	ADP
ijtc-659	180	3	this	this	PRON
ijtc-659	180	4	,	,	PUNCT
ijtc-659	180	5	it	it	PRON
ijtc-659	180	6	is	be	AUX
ijtc-659	180	7	suggested	suggest	VERB
ijtc-659	180	8	that	that	SCONJ
ijtc-659	180	9	the	the	DET
ijtc-659	180	10	indonesian	indonesian	PROPN
ijtc-659	180	11	bank	bank	PROPN
ijtc-659	180	12	's	's	PART
ijtc-659	180	13	management	management	NOUN
ijtc-659	180	14	can	can	AUX
ijtc-659	180	15	manage	manage	VERB
ijtc-659	180	16	the	the	DET
ijtc-659	180	17	company	company	NOUN
ijtc-659	180	18	's	's	PART
ijtc-659	180	19	operations	operation	NOUN
ijtc-659	180	20	more	more	ADV
ijtc-659	180	21	efficiently	efficiently	ADV
ijtc-659	180	22	in	in	ADP
ijtc-659	180	23	the	the	DET
ijtc-659	180	24	future	future	NOUN
ijtc-659	180	25	.	.	PUNCT
ijtc-659	181	1	b.	b.	PROPN
ijtc-659	181	2	for	for	ADP
ijtc-659	181	3	further	further	ADJ
ijtc-659	181	4	research	research	NOUN
ijtc-659	181	5	in	in	ADP
ijtc-659	181	6	order	order	NOUN
ijtc-659	181	7	to	to	PART
ijtc-659	181	8	provide	provide	VERB
ijtc-659	181	9	outbound	outbound	ADJ
ijtc-659	181	10	results	result	NOUN
ijtc-659	181	11	on	on	ADP
ijtc-659	181	12	the	the	DET
ijtc-659	181	13	effect	effect	NOUN
ijtc-659	181	14	of	of	ADP
ijtc-659	181	15	the	the	DET
ijtc-659	181	16	covid-19	covid-19	PROPN
ijtc-659	181	17	pandemic	pandemic	NOUN
ijtc-659	181	18	on	on	ADP
ijtc-659	181	19	all	all	DET
ijtc-659	181	20	banks	bank	NOUN
ijtc-659	181	21	in	in	ADP
ijtc-659	181	22	indonesia	indonesia	PROPN
ijtc-659	181	23	,	,	PUNCT
ijtc-659	181	24	we	we	PRON
ijtc-659	181	25	suggest	suggest	AUX
ijtc-659	181	26	adding	add	VERB
ijtc-659	181	27	a	a	DET
ijtc-659	181	28	broader	broad	ADJ
ijtc-659	181	29	sample	sample	NOUN
ijtc-659	181	30	including	include	VERB
ijtc-659	181	31	bpr	bpr	PROPN
ijtc-659	181	32	,	,	PUNCT
ijtc-659	181	33	shariah	shariah	PROPN
ijtc-659	181	34	bpr	bpr	PROPN
ijtc-659	181	35	and	and	CCONJ
ijtc-659	181	36	digital	digital	ADJ
ijtc-659	181	37	banks	bank	NOUN
ijtc-659	181	38	in	in	ADP
ijtc-659	181	39	the	the	DET
ijtc-659	181	40	following	follow	VERB
ijtc-659	181	41	survey	survey	NOUN
ijtc-659	181	42	.	.	PUNCT
ijtc-659	182	1	also	also	ADV
ijtc-659	182	2	,	,	PUNCT
ijtc-659	182	3	if	if	SCONJ
ijtc-659	182	4	possible	possible	ADJ
ijtc-659	182	5	,	,	PUNCT
ijtc-659	182	6	extend	extend	VERB
ijtc-659	182	7	the	the	DET
ijtc-659	182	8	period	period	NOUN
ijtc-659	182	9	after	after	ADP
ijtc-659	182	10	the	the	DET
ijtc-659	182	11	covid	covid	PROPN
ijtc-659	182	12	19	19	NUM
ijtc-659	182	13	pandemic	pandemic	ADJ
ijtc-659	182	14	.	.	PUNCT
ijtc-659	183	1	reference	reference	PROPN
ijtc-659	183	2	allen	allen	PROPN
ijtc-659	183	3	,	,	PUNCT
ijtc-659	183	4	f.	f.	PROPN
ijtc-659	183	5	,	,	PUNCT
ijtc-659	183	6	&	&	CCONJ
ijtc-659	183	7	gu	gu	PROPN
ijtc-659	183	8	,	,	PUNCT
ijtc-659	183	9	x.	x.	NOUN
ijtc-659	183	10	(	(	PUNCT
ijtc-659	183	11	2021	2021	NUM
ijtc-659	183	12	)	)	PUNCT
ijtc-659	183	13	.	.	PUNCT
ijtc-659	184	1	shadow	shadow	PROPN
ijtc-659	184	2	banking	banking	PROPN
ijtc-659	184	3	in	in	ADP
ijtc-659	184	4	china	china	PROPN
ijtc-659	184	5	compared	compare	VERB
ijtc-659	184	6	to	to	ADP
ijtc-659	184	7	other	other	ADJ
ijtc-659	184	8	countries	country	NOUN
ijtc-659	184	9	.	.	PUNCT
ijtc-659	185	1	the	the	DET
ijtc-659	185	2	manchester	manchester	PROPN
ijtc-659	185	3	school	school	PROPN
ijtc-659	185	4	,	,	PUNCT
ijtc-659	185	5	89(5	89(5	NUM
ijtc-659	185	6	)	)	PUNCT
ijtc-659	185	7	,	,	PUNCT
ijtc-659	185	8	407–419	407–419	NUM
ijtc-659	185	9	.	.	PUNCT
ijtc-659	185	10	https://doi.org/10.1111/manc.12331	https://doi.org/10.1111/manc.12331	PROPN
ijtc-659	185	11	ashraf	ashraf	PROPN
ijtc-659	185	12	,	,	PUNCT
ijtc-659	185	13	b.	b.	PROPN
ijtc-659	185	14	n.	n.	PROPN
ijtc-659	185	15	(	(	PUNCT
ijtc-659	185	16	2020	2020	NUM
ijtc-659	185	17	)	)	PUNCT
ijtc-659	185	18	.	.	PUNCT
ijtc-659	186	1	stock	stock	NOUN
ijtc-659	186	2	markets	market	NOUN
ijtc-659	186	3	’	'	PUNCT
ijtc-659	186	4	reaction	reaction	NOUN
ijtc-659	186	5	to	to	ADP
ijtc-659	186	6	covid-19	covid-19	PROPN
ijtc-659	186	7	:	:	PUNCT
ijtc-659	186	8	cases	case	NOUN
ijtc-659	186	9	or	or	CCONJ
ijtc-659	186	10	fatalities	fatality	NOUN
ijtc-659	186	11	?	?	PUNCT
ijtc-659	187	1	research	research	NOUN
ijtc-659	187	2	in	in	ADP
ijtc-659	187	3	international	international	ADJ
ijtc-659	187	4	business	business	NOUN
ijtc-659	187	5	and	and	CCONJ
ijtc-659	187	6	finance	finance	NOUN
ijtc-659	187	7	,	,	PUNCT
ijtc-659	187	8	54	54	NUM
ijtc-659	187	9	.	.	PUNCT
ijtc-659	188	1	https://doi.org/10.1016/j.ribaf.2020.101249	https://doi.org/10.1016/j.ribaf.2020.101249	PROPN
ijtc-659	188	2	caferra	caferra	PROPN
ijtc-659	188	3	,	,	PUNCT
ijtc-659	188	4	r.	r.	PROPN
ijtc-659	188	5	,	,	PUNCT
ijtc-659	188	6	falcone	falcone	NOUN
ijtc-659	188	7	,	,	PUNCT
ijtc-659	188	8	p.	p.	NOUN
ijtc-659	188	9	m.	m.	NOUN
ijtc-659	188	10	,	,	PUNCT
ijtc-659	188	11	morone	morone	NOUN
ijtc-659	188	12	,	,	PUNCT
ijtc-659	188	13	a.	a.	NOUN
ijtc-659	188	14	,	,	PUNCT
ijtc-659	188	15	&	&	CCONJ
ijtc-659	188	16	morone	morone	NOUN
ijtc-659	188	17	,	,	PUNCT
ijtc-659	188	18	p.	p.	NOUN
ijtc-659	188	19	(	(	PUNCT
ijtc-659	188	20	2022	2022	NUM
ijtc-659	188	21	)	)	PUNCT
ijtc-659	188	22	.	.	PUNCT
ijtc-659	189	1	is	be	AUX
ijtc-659	189	2	covid-19	covid-19	PROPN
ijtc-659	189	3	anticipating	anticipate	VERB
ijtc-659	189	4	the	the	DET
ijtc-659	189	5	future	future	NOUN
ijtc-659	189	6	?	?	PUNCT
ijtc-659	190	1	evidence	evidence	NOUN
ijtc-659	190	2	from	from	ADP
ijtc-659	190	3	investors	investor	NOUN
ijtc-659	190	4	’	'	PUNCT
ijtc-659	190	5	sustainable	sustainable	ADJ
ijtc-659	190	6	orientation	orientation	NOUN
ijtc-659	190	7	.	.	PUNCT
ijtc-659	191	1	eurasian	eurasian	ADJ
ijtc-659	191	2	business	business	PROPN
ijtc-659	191	3	review	review	PROPN
ijtc-659	191	4	,	,	PUNCT
ijtc-659	191	5	12(1	12(1	NUM
ijtc-659	191	6	)	)	PUNCT
ijtc-659	191	7	,	,	PUNCT
ijtc-659	191	8	177–196	177–196	NUM
ijtc-659	191	9	.	.	PUNCT
ijtc-659	192	1	https://doi.org/10.1007/s40821-022-00204-5/tables/2	https://doi.org/10.1007/s40821-022-00204-5/tables/2	PROPN
ijtc-659	192	2	demirgüç	demirgüç	PROPN
ijtc-659	192	3	-	-	PUNCT
ijtc-659	192	4	kunt	kunt	PROPN
ijtc-659	192	5	,	,	PUNCT
ijtc-659	192	6	a.	a.	NOUN
ijtc-659	192	7	,	,	PUNCT
ijtc-659	192	8	morales	morale	NOUN
ijtc-659	192	9	,	,	PUNCT
ijtc-659	192	10	a.	a.	NOUN
ijtc-659	192	11	,	,	PUNCT
ijtc-659	192	12	&	&	CCONJ
ijtc-659	192	13	ruiz	ruiz	PROPN
ijtc-659	192	14	ortega	ortega	PROPN
ijtc-659	192	15	,	,	PUNCT
ijtc-659	192	16	c.	c.	PROPN
ijtc-659	192	17	(	(	PUNCT
ijtc-659	192	18	2020	2020	NUM
ijtc-659	192	19	)	)	PUNCT
ijtc-659	192	20	.	.	PUNCT
ijtc-659	193	1	banking	banking	NOUN
ijtc-659	193	2	sector	sector	NOUN
ijtc-659	193	3	performance	performance	NOUN
ijtc-659	193	4	during	during	ADP
ijtc-659	193	5	the	the	DET
ijtc-659	193	6	covid-19	covid-19	PROPN
ijtc-659	193	7	crisis	crisis	NOUN
ijtc-659	193	8	.	.	PUNCT
ijtc-659	194	1	ssrn	ssrn	PROPN
ijtc-659	194	2	electronic	electronic	ADJ
ijtc-659	194	3	journal	journal	NOUN
ijtc-659	194	4	.	.	PUNCT
ijtc-659	195	1	https://doi.org/10.2139/ssrn.3689789	https://doi.org/10.2139/ssrn.3689789	PROPN
ijtc-659	195	2	diana	diana	PROPN
ijtc-659	195	3	,	,	PUNCT
ijtc-659	195	4	s.	s.	PROPN
ijtc-659	195	5	,	,	PUNCT
ijtc-659	195	6	sulistya	sulistya	PROPN
ijtc-659	195	7	,	,	PUNCT
ijtc-659	195	8	e.	e.	PROPN
ijtc-659	195	9	,	,	PUNCT
ijtc-659	195	10	manajemen	manajeman	NOUN
ijtc-659	195	11	stie	stie	PROPN
ijtc-659	195	12	widya	widya	PROPN
ijtc-659	195	13	wiwaha	wiwaha	PROPN
ijtc-659	195	14	,	,	PUNCT
ijtc-659	195	15	p.	p.	PROPN
ijtc-659	195	16	,	,	PUNCT
ijtc-659	195	17	akuntansi	akuntansi	PROPN
ijtc-659	195	18	stie	stie	PROPN
ijtc-659	195	19	widya	widya	PROPN
ijtc-659	195	20	wiwaha	wiwaha	PROPN
ijtc-659	195	21	,	,	PUNCT
ijtc-659	195	22	p.	p.	NOUN
ijtc-659	195	23	,	,	PUNCT
ijtc-659	195	24	&	&	CCONJ
ijtc-659	195	25	magister	magister	PROPN
ijtc-659	195	26	manajemen	manajeman	NOUN
ijtc-659	195	27	stie	stie	PROPN
ijtc-659	195	28	widya	widya	PROPN
ijtc-659	195	29	wiwaha	wiwaha	PROPN
ijtc-659	195	30	,	,	PUNCT
ijtc-659	195	31	p.	p.	NOUN
ijtc-659	195	32	(	(	PUNCT
ijtc-659	195	33	2021	2021	NUM
ijtc-659	195	34	)	)	PUNCT
ijtc-659	195	35	.	.	PUNCT
ijtc-659	196	1	analisis	analisis	ADJ
ijtc-659	196	2	kinerja	kinerja	PROPN
ijtc-659	196	3	keuangan	keuangan	PROPN
ijtc-659	196	4	perbankan	perbankan	PROPN
ijtc-659	196	5	syariah	syariah	PROPN
ijtc-659	196	6	indonesia	indonesia	PROPN
ijtc-659	196	7	pada	pada	PROPN
ijtc-659	196	8	masa	masa	PROPN
ijtc-659	196	9	pandemi	pandemi	ADP
ijtc-659	196	10	covid-19	covid-19	PROPN
ijtc-659	196	11	.	.	PUNCT
ijtc-659	197	1	jurnal	jurnal	PROPN
ijtc-659	197	2	riset	riset	PROPN
ijtc-659	197	3	akuntansi	akuntansi	PROPN
ijtc-659	197	4	dan	dan	PROPN
ijtc-659	197	5	bisnis	bisnis	PROPN
ijtc-659	197	6	indonesia	indonesia	PROPN
ijtc-659	197	7	,	,	PUNCT
ijtc-659	197	8	1(1	1(1	NUM
ijtc-659	197	9	)	)	PUNCT
ijtc-659	197	10	,	,	PUNCT
ijtc-659	197	11	111–125	111–125	NUM
ijtc-659	197	12	.	.	PUNCT
ijtc-659	198	1	https://doi.org/10.32477/jrabi.v1i1.327	https://doi.org/10.32477/jrabi.v1i1.327	PROPN
ijtc-659	198	2	du	du	PROPN
ijtc-659	198	3	,	,	PUNCT
ijtc-659	198	4	b.	b.	PROPN
ijtc-659	198	5	(	(	PUNCT
ijtc-659	198	6	2020	2020	NUM
ijtc-659	198	7	)	)	PUNCT
ijtc-659	198	8	.	.	PUNCT
ijtc-659	199	1	securitized	securitize	VERB
ijtc-659	199	2	banking	banking	NOUN
ijtc-659	199	3	and	and	CCONJ
ijtc-659	199	4	interest	interest	NOUN
ijtc-659	199	5	rate	rate	NOUN
ijtc-659	199	6	sensitivity	sensitivity	NOUN
ijtc-659	199	7	.	.	PUNCT
ijtc-659	200	1	review	review	NOUN
ijtc-659	200	2	of	of	ADP
ijtc-659	200	3	quantitative	quantitative	ADJ
ijtc-659	200	4	finance	finance	NOUN
ijtc-659	200	5	and	and	CCONJ
ijtc-659	200	6	accounting	accounting	NOUN
ijtc-659	200	7	,	,	PUNCT
ijtc-659	200	8	54(3	54(3	NUM
ijtc-659	200	9	)	)	PUNCT
ijtc-659	200	10	,	,	PUNCT
ijtc-659	200	11	851–876	851–876	NUM
ijtc-659	200	12	.	.	PUNCT
ijtc-659	201	1	https://doi.org/10.1007/s11156-019-00809-4/metrics	https://doi.org/10.1007/s11156-019-00809-4/metric	NOUN
ijtc-659	201	2	hanna	hanna	PROPN
ijtc-659	201	3	,	,	PUNCT
ijtc-659	201	4	j.	j.	PROPN
ijtc-659	201	5	d.	d.	PROPN
ijtc-659	201	6	,	,	PUNCT
ijtc-659	201	7	li	li	PROPN
ijtc-659	201	8	,	,	PUNCT
ijtc-659	201	9	z.	z.	PROPN
ijtc-659	201	10	,	,	PUNCT
ijtc-659	201	11	&	&	CCONJ
ijtc-659	201	12	shaw	shaw	PROPN
ijtc-659	201	13	,	,	PUNCT
ijtc-659	201	14	w.	w.	PROPN
ijtc-659	201	15	(	(	PUNCT
ijtc-659	201	16	2019	2019	NUM
ijtc-659	201	17	)	)	PUNCT
ijtc-659	201	18	.	.	PUNCT
ijtc-659	202	1	banks	bank	NOUN
ijtc-659	202	2	’	’	PART
ijtc-659	202	3	deferred	defer	VERB
ijtc-659	202	4	tax	tax	NOUN
ijtc-659	202	5	assets	asset	NOUN
ijtc-659	202	6	during	during	ADP
ijtc-659	202	7	the	the	DET
ijtc-659	202	8	financial	financial	ADJ
ijtc-659	202	9	crisis	crisis	NOUN
ijtc-659	202	10	.	.	PUNCT
ijtc-659	203	1	review	review	NOUN
ijtc-659	203	2	of	of	ADP
ijtc-659	203	3	quantitative	quantitative	ADJ
ijtc-659	203	4	finance	finance	NOUN
ijtc-659	203	5	and	and	CCONJ
ijtc-659	203	6	accounting	accounting	NOUN
ijtc-659	203	7	,	,	PUNCT
ijtc-659	203	8	53(2	53(2	NUM
ijtc-659	203	9	)	)	PUNCT
ijtc-659	203	10	,	,	PUNCT
ijtc-659	203	11	527–550	527–550	NUM
ijtc-659	203	12	.	.	PUNCT
ijtc-659	203	13	https://doi.org/10.1007/s11156-018-0757-y/metrics	https://doi.org/10.1007/s11156-018-0757-y/metric	NOUN
ijtc-659	203	14	hansen	hansen	PROPN
ijtc-659	203	15	,	,	PUNCT
ijtc-659	203	16	a.	a.	PROPN
ijtc-659	203	17	,	,	PUNCT
ijtc-659	203	18	&	&	CCONJ
ijtc-659	203	19	meyer	meyer	PROPN
ijtc-659	203	20	,	,	PUNCT
ijtc-659	203	21	d.	d.	PROPN
ijtc-659	203	22	(	(	PUNCT
ijtc-659	203	23	2022	2022	NUM
ijtc-659	203	24	)	)	PUNCT
ijtc-659	203	25	.	.	PUNCT
ijtc-659	204	1	the	the	DET
ijtc-659	204	2	european	european	PROPN
ijtc-659	204	3	central	central	PROPN
ijtc-659	204	4	bank	bank	PROPN
ijtc-659	204	5	’s	’s	PART
ijtc-659	204	6	ethical	ethical	ADJ
ijtc-659	204	7	rules	rule	NOUN
ijtc-659	204	8	.	.	PUNCT
ijtc-659	205	1	intereconomics	intereconomic	NOUN
ijtc-659	205	2	,	,	PUNCT
ijtc-659	205	3	2022(5	2022(5	NUM
ijtc-659	205	4	)	)	PUNCT
ijtc-659	205	5	,	,	PUNCT
ijtc-659	205	6	322–328	322–328	NUM
ijtc-659	205	7	.	.	PUNCT
ijtc-659	205	8	https://doi.org/10.1007/s10272-022-1073-2	https://doi.org/10.1007/s10272-022-1073-2	NUM
ijtc-659	206	1	hartadinata	hartadinata	NOUN
ijtc-659	206	2	,	,	PUNCT
ijtc-659	206	3	o.	o.	PROPN
ijtc-659	206	4	s.	s.	PROPN
ijtc-659	206	5	,	,	PUNCT
ijtc-659	206	6	&	&	CCONJ
ijtc-659	206	7	farihah	farihah	PROPN
ijtc-659	206	8	,	,	PUNCT
ijtc-659	206	9	e.	e.	PROPN
ijtc-659	206	10	(	(	PUNCT
ijtc-659	206	11	2021	2021	NUM
ijtc-659	206	12	)	)	PUNCT
ijtc-659	206	13	.	.	PUNCT
ijtc-659	207	1	kinerja	kinerja	PROPN
ijtc-659	207	2	bank	bank	PROPN
ijtc-659	207	3	go	go	VERB
ijtc-659	207	4	public	public	ADJ
ijtc-659	207	5	indonesia	indonesia	PROPN
ijtc-659	207	6	dan	dan	PROPN
ijtc-659	207	7	selama	selama	PROPN
ijtc-659	207	8	covid19	covid19	PROPN
ijtc-659	207	9	.	.	PUNCT
ijtc-659	208	1	berkala	berkala	PROPN
ijtc-659	208	2	akuntansi	akuntansi	PROPN
ijtc-659	208	3	dan	dan	PROPN
ijtc-659	208	4	keuangan	keuangan	PROPN
ijtc-659	208	5	indonesia	indonesia	PROPN
ijtc-659	208	6	,	,	PUNCT
ijtc-659	208	7	6(1sp	6(1sp	NUM
ijtc-659	208	8	)	)	PUNCT
ijtc-659	208	9	.	.	PUNCT
ijtc-659	209	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	209	2	financial	financial	ADJ
ijtc-659	209	3	performance	performance	NOUN
ijtc-659	209	4	of	of	ADP
ijtc-659	209	5	banking	banking	NOUN
ijtc-659	209	6	companies	company	NOUN
ijtc-659	209	7	listed	list	VERB
ijtc-659	209	8	on	on	ADP
ijtc-659	209	9	idx	idx	NOUN
ijtc-659	209	10	before	before	ADV
ijtc-659	209	11	as	as	ADV
ijtc-659	209	12	well	well	ADV
ijtc-659	209	13	as	as	ADP
ijtc-659	209	14	during	during	ADP
ijtc-659	209	15	the	the	DET
ijtc-659	209	16	covid-19	covid-19	PROPN
ijtc-659	209	17	pandemic	pandemic	ADJ
ijtc-659	209	18	budiantara	budiantara	NOUN
ijtc-659	209	19	,	,	PUNCT
ijtc-659	209	20	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	209	21	,	,	PUNCT
ijtc-659	209	22	and	and	CCONJ
ijtc-659	209	23	rihadani	rihadani	VERB
ijtc-659	209	24	115	115	NUM
ijtc-659	209	25	|	|	ADV
ijtc-659	209	26	ilomata	ilomata	PROPN
ijtc-659	209	27	international	international	ADJ
ijtc-659	209	28	journal	journal	NOUN
ijtc-659	209	29	of	of	ADP
ijtc-659	209	30	tax	tax	PROPN
ijtc-659	209	31	&	&	CCONJ
ijtc-659	209	32	accounting	accounting	PROPN
ijtc-659	209	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	209	34	he	he	PRON
ijtc-659	209	35	,	,	PUNCT
ijtc-659	209	36	p.	p.	NOUN
ijtc-659	209	37	,	,	PUNCT
ijtc-659	209	38	sun	sun	PROPN
ijtc-659	209	39	,	,	PUNCT
ijtc-659	209	40	y.	y.	PROPN
ijtc-659	209	41	,	,	PUNCT
ijtc-659	209	42	zhang	zhang	PROPN
ijtc-659	209	43	,	,	PUNCT
ijtc-659	209	44	y.	y.	PROPN
ijtc-659	209	45	,	,	PUNCT
ijtc-659	209	46	&	&	CCONJ
ijtc-659	209	47	li	li	PROPN
ijtc-659	209	48	,	,	PUNCT
ijtc-659	209	49	t.	t.	PROPN
ijtc-659	209	50	(	(	PUNCT
ijtc-659	209	51	2020	2020	NUM
ijtc-659	209	52	)	)	PUNCT
ijtc-659	209	53	.	.	PUNCT
ijtc-659	210	1	covid-19	covid-19	PROPN
ijtc-659	210	2	’s	’s	PART
ijtc-659	210	3	impact	impact	NOUN
ijtc-659	210	4	on	on	ADP
ijtc-659	210	5	stock	stock	NOUN
ijtc-659	210	6	prices	price	NOUN
ijtc-659	210	7	across	across	ADP
ijtc-659	210	8	different	different	ADJ
ijtc-659	210	9	sectors	sector	NOUN
ijtc-659	210	10	-	-	PUNCT
ijtc-659	210	11	an	an	DET
ijtc-659	210	12	event	event	NOUN
ijtc-659	210	13	study	study	NOUN
ijtc-659	210	14	based	base	VERB
ijtc-659	210	15	on	on	ADP
ijtc-659	210	16	the	the	DET
ijtc-659	210	17	chinese	chinese	ADJ
ijtc-659	210	18	stock	stock	NOUN
ijtc-659	210	19	market	market	NOUN
ijtc-659	210	20	covid-19	covid-19	PROPN
ijtc-659	210	21	’s	’s	PART
ijtc-659	210	22	impact	impact	NOUN
ijtc-659	210	23	on	on	ADP
ijtc-659	210	24	stock	stock	NOUN
ijtc-659	210	25	prices	price	NOUN
ijtc-659	210	26	across	across	ADP
ijtc-659	210	27	different	different	ADJ
ijtc-659	210	28	sectors	sector	NOUN
ijtc-659	210	29	-	-	PUNCT
ijtc-659	210	30	an	an	DET
ijtc-659	210	31	event	event	NOUN
ijtc-659	210	32	study	study	NOUN
ijtc-659	210	33	based	base	VERB
ijtc-659	210	34	on	on	ADP
ijtc-659	210	35	the	the	DET
ijtc-659	210	36	chinese	chinese	ADJ
ijtc-659	210	37	stock	stock	NOUN
ijtc-659	210	38	market	market	NOUN
ijtc-659	210	39	.	.	PUNCT
ijtc-659	211	1	emerging	emerge	VERB
ijtc-659	211	2	markets	market	NOUN
ijtc-659	211	3	finance	finance	NOUN
ijtc-659	211	4	and	and	CCONJ
ijtc-659	211	5	trade	trade	NOUN
ijtc-659	211	6	.	.	PUNCT
ijtc-659	212	1	https://doi.org/10.1080/1540496x.2020.1785865	https://doi.org/10.1080/1540496x.2020.1785865	VERB
ijtc-659	212	2	hilliard	hilliard	NOUN
ijtc-659	212	3	,	,	PUNCT
ijtc-659	212	4	j.	j.	PROPN
ijtc-659	212	5	e.	e.	PROPN
ijtc-659	212	6	,	,	PUNCT
ijtc-659	212	7	&	&	CCONJ
ijtc-659	212	8	hilliard	hilliard	PROPN
ijtc-659	212	9	,	,	PUNCT
ijtc-659	212	10	j.	j.	PROPN
ijtc-659	212	11	(	(	PUNCT
ijtc-659	212	12	2018	2018	NUM
ijtc-659	212	13	)	)	PUNCT
ijtc-659	212	14	.	.	PUNCT
ijtc-659	213	1	did	do	AUX
ijtc-659	213	2	the	the	DET
ijtc-659	213	3	regulatory	regulatory	ADJ
ijtc-659	213	4	changes	change	NOUN
ijtc-659	213	5	of	of	ADP
ijtc-659	213	6	1999	1999	NUM
ijtc-659	213	7	and	and	CCONJ
ijtc-659	213	8	2001	2001	NUM
ijtc-659	213	9	affect	affect	VERB
ijtc-659	213	10	income	income	NOUN
ijtc-659	213	11	smoothing	smooth	VERB
ijtc-659	213	12	behavior	behavior	NOUN
ijtc-659	213	13	of	of	ADP
ijtc-659	213	14	us	us	PROPN
ijtc-659	213	15	banks	bank	NOUN
ijtc-659	213	16	.	.	PUNCT
ijtc-659	214	1	rev	rev	VERB
ijtc-659	214	2	quant	quant	ADJ
ijtc-659	214	3	finance	finance	NOUN
ijtc-659	214	4	account	account	NOUN
ijtc-659	214	5	,	,	PUNCT
ijtc-659	214	6	50(1	50(1	PROPN
ijtc-659	214	7	)	)	PUNCT
ijtc-659	214	8	,	,	PUNCT
ijtc-659	214	9	1–27	1–27	PROPN
ijtc-659	214	10	.	.	PUNCT
ijtc-659	214	11	https://doi.org/10.1007/s11156-017-0621-5	https://doi.org/10.1007/s11156-017-0621-5	NOUN
ijtc-659	214	12	junghanns	junghann	NOUN
ijtc-659	214	13	,	,	PUNCT
ijtc-659	214	14	t.	t.	NOUN
ijtc-659	214	15	,	,	PUNCT
ijtc-659	214	16	&	&	CCONJ
ijtc-659	214	17	körnert	körnert	PROPN
ijtc-659	214	18	,	,	PUNCT
ijtc-659	214	19	j.	j.	PROPN
ijtc-659	214	20	(	(	PUNCT
ijtc-659	214	21	2022	2022	NUM
ijtc-659	214	22	)	)	PUNCT
ijtc-659	214	23	.	.	PUNCT
ijtc-659	215	1	the	the	DET
ijtc-659	215	2	potential	potential	NOUN
ijtc-659	215	3	for	for	ADP
ijtc-659	215	4	a	a	DET
ijtc-659	215	5	sovereign	sovereign	ADJ
ijtc-659	215	6	wealth	wealth	NOUN
ijtc-659	215	7	fund	fund	NOUN
ijtc-659	215	8	to	to	PART
ijtc-659	215	9	acquire	acquire	VERB
ijtc-659	215	10	and	and	CCONJ
ijtc-659	215	11	exert	exert	VERB
ijtc-659	215	12	influence	influence	NOUN
ijtc-659	215	13	over	over	ADP
ijtc-659	215	14	the	the	DET
ijtc-659	215	15	eurozone	eurozone	NOUN
ijtc-659	215	16	.	.	PUNCT
ijtc-659	216	1	intereconomics	intereconomic	NOUN
ijtc-659	216	2	,	,	PUNCT
ijtc-659	216	3	2022(3	2022(3	NUM
ijtc-659	216	4	)	)	PUNCT
ijtc-659	216	5	,	,	PUNCT
ijtc-659	216	6	179–186	179–186	NUM
ijtc-659	216	7	.	.	PUNCT
ijtc-659	217	1	https://doi.org/10.1007/s10272-022-1045-6	https://doi.org/10.1007/s10272-022-1045-6	PROPN
ijtc-659	217	2	kasmir	kasmir	PROPN
ijtc-659	217	3	.	.	PUNCT
ijtc-659	218	1	(	(	PUNCT
ijtc-659	218	2	2018	2018	NUM
ijtc-659	218	3	)	)	PUNCT
ijtc-659	218	4	.	.	PUNCT
ijtc-659	219	1	analisis	analisis	ADJ
ijtc-659	219	2	laporan	laporan	ADJ
ijtc-659	219	3	keuangan	keuangan	NOUN
ijtc-659	219	4	(	(	PUNCT
ijtc-659	219	5	cetakan	cetakan	PROPN
ijtc-659	219	6	11	11	NUM
ijtc-659	219	7	)	)	PUNCT
ijtc-659	219	8	.	.	PUNCT
ijtc-659	220	1	rajawali	rajawali	ADJ
ijtc-659	220	2	pers	per	NOUN
ijtc-659	220	3	.	.	PUNCT
ijtc-659	221	1	könig	könig	PROPN
ijtc-659	221	2	,	,	PUNCT
ijtc-659	221	3	m.	m.	NOUN
ijtc-659	221	4	,	,	PUNCT
ijtc-659	221	5	&	&	CCONJ
ijtc-659	221	6	winkler	winkler	PROPN
ijtc-659	221	7	,	,	PUNCT
ijtc-659	221	8	a.	a.	NOUN
ijtc-659	221	9	(	(	PUNCT
ijtc-659	221	10	2020	2020	NUM
ijtc-659	221	11	)	)	PUNCT
ijtc-659	221	12	.	.	PUNCT
ijtc-659	222	1	covid-19	covid-19	PROPN
ijtc-659	222	2	and	and	CCONJ
ijtc-659	222	3	economic	economic	ADJ
ijtc-659	222	4	growth	growth	NOUN
ijtc-659	222	5	:	:	PUNCT
ijtc-659	222	6	does	do	AUX
ijtc-659	222	7	good	good	ADJ
ijtc-659	222	8	government	government	NOUN
ijtc-659	222	9	performance	performance	NOUN
ijtc-659	222	10	pay	pay	VERB
ijtc-659	222	11	off	off	ADP
ijtc-659	222	12	?	?	PUNCT
ijtc-659	223	1	intereconomics	intereconomic	NOUN
ijtc-659	223	2	,	,	PUNCT
ijtc-659	223	3	55(4	55(4	NUM
ijtc-659	223	4	)	)	PUNCT
ijtc-659	223	5	,	,	PUNCT
ijtc-659	223	6	224–231	224–231	NUM
ijtc-659	223	7	.	.	PUNCT
ijtc-659	224	1	https://doi.org/10.1007/s10272020-0906-0	https://doi.org/10.1007/s10272020-0906-0	ADJ
ijtc-659	224	2	maghfiroh	maghfiroh	NOUN
ijtc-659	224	3	,	,	PUNCT
ijtc-659	224	4	r.	r.	PROPN
ijtc-659	224	5	n.	n.	PROPN
ijtc-659	224	6	(	(	PUNCT
ijtc-659	224	7	2021	2021	NUM
ijtc-659	224	8	)	)	PUNCT
ijtc-659	224	9	.	.	PUNCT
ijtc-659	225	1	analisis	analisis	ADJ
ijtc-659	225	2	dampak	dampak	NOUN
ijtc-659	225	3	covid-19	covid-19	PROPN
ijtc-659	225	4	terhadap	terhadap	PROPN
ijtc-659	225	5	kinerja	kinerja	PROPN
ijtc-659	225	6	keuangan	keuangan	PROPN
ijtc-659	225	7	bank	bank	PROPN
ijtc-659	225	8	di	di	PROPN
ijtc-659	225	9	indonesia	indonesia	PROPN
ijtc-659	225	10	.	.	PUNCT
ijtc-659	226	1	universitas	universitas	PROPN
ijtc-659	226	2	islam	islam	PROPN
ijtc-659	226	3	negeri	negeri	PROPN
ijtc-659	226	4	maulana	maulana	PROPN
ijtc-659	226	5	malik	malik	PROPN
ijtc-659	226	6	ibrahim	ibrahim	PROPN
ijtc-659	226	7	.	.	PUNCT
ijtc-659	227	1	nguyen	nguyen	PROPN
ijtc-659	227	2	,	,	PUNCT
ijtc-659	227	3	c.	c.	PROPN
ijtc-659	227	4	,	,	PUNCT
ijtc-659	227	5	&	&	CCONJ
ijtc-659	227	6	wald	wald	PROPN
ijtc-659	227	7	,	,	PUNCT
ijtc-659	227	8	j.	j.	PROPN
ijtc-659	227	9	k.	k.	PROPN
ijtc-659	227	10	(	(	PUNCT
ijtc-659	227	11	2022	2022	NUM
ijtc-659	227	12	)	)	PUNCT
ijtc-659	227	13	.	.	PUNCT
ijtc-659	228	1	debt	debt	NOUN
ijtc-659	228	2	maturity	maturity	NOUN
ijtc-659	228	3	and	and	CCONJ
ijtc-659	228	4	the	the	DET
ijtc-659	228	5	choice	choice	NOUN
ijtc-659	228	6	between	between	ADP
ijtc-659	228	7	bank	bank	NOUN
ijtc-659	228	8	loans	loan	NOUN
ijtc-659	228	9	and	and	CCONJ
ijtc-659	228	10	public	public	ADJ
ijtc-659	228	11	bonds	bond	NOUN
ijtc-659	228	12	.	.	PUNCT
ijtc-659	229	1	review	review	NOUN
ijtc-659	229	2	of	of	ADP
ijtc-659	229	3	quantitative	quantitative	ADJ
ijtc-659	229	4	finance	finance	NOUN
ijtc-659	229	5	and	and	CCONJ
ijtc-659	229	6	accounting	accounting	NOUN
ijtc-659	229	7	,	,	PUNCT
ijtc-659	229	8	59(1	59(1	NUM
ijtc-659	229	9	)	)	PUNCT
ijtc-659	229	10	,	,	PUNCT
ijtc-659	229	11	239–272	239–272	NUM
ijtc-659	229	12	.	.	PUNCT
ijtc-659	230	1	https://doi.org/10.1007/s11156-022-01067-7/metrics	https://doi.org/10.1007/s11156-022-01067-7/metric	NOUN
ijtc-659	230	2	nuryadi	nuryadi	NOUN
ijtc-659	230	3	,	,	PUNCT
ijtc-659	230	4	t.	t.	PROPN
ijtc-659	230	5	d.	d.	PROPN
ijtc-659	230	6	a.	a.	PROPN
ijtc-659	230	7	,	,	PUNCT
ijtc-659	230	8	utami	utami	NOUN
ijtc-659	230	9	,	,	PUNCT
ijtc-659	230	10	e.	e.	PROPN
ijtc-659	230	11	s.	s.	PROPN
ijtc-659	230	12	,	,	PUNCT
ijtc-659	230	13	&	&	CCONJ
ijtc-659	230	14	budiantara	budiantara	PROPN
ijtc-659	230	15	,	,	PUNCT
ijtc-659	230	16	m.	m.	NOUN
ijtc-659	230	17	(	(	PUNCT
ijtc-659	230	18	2017	2017	NUM
ijtc-659	230	19	)	)	PUNCT
ijtc-659	230	20	.	.	PUNCT
ijtc-659	231	1	dasar	dasar	VERB
ijtc-659	231	2	-	-	PUNCT
ijtc-659	231	3	dasar	dasar	VERB
ijtc-659	231	4	statistik	statistik	PROPN
ijtc-659	231	5	penelitian	penelitian	PROPN
ijtc-659	231	6	.	.	PUNCT
ijtc-659	232	1	gramasurya	gramasurya	PROPN
ijtc-659	232	2	.	.	PUNCT
ijtc-659	233	1	paramitalaksmi	paramitalaksmi	PROPN
ijtc-659	233	2	,	,	PUNCT
ijtc-659	233	3	r.	r.	PROPN
ijtc-659	233	4	,	,	PUNCT
ijtc-659	233	5	astuti	astuti	PROPN
ijtc-659	233	6	,	,	PUNCT
ijtc-659	233	7	w.	w.	PROPN
ijtc-659	233	8	,	,	PUNCT
ijtc-659	233	9	&	&	CCONJ
ijtc-659	233	10	aviva	aviva	PROPN
ijtc-659	233	11	,	,	PUNCT
ijtc-659	233	12	h.	h.	PROPN
ijtc-659	233	13	d.	d.	PROPN
ijtc-659	233	14	(	(	PUNCT
ijtc-659	233	15	2022	2022	NUM
ijtc-659	233	16	)	)	PUNCT
ijtc-659	233	17	.	.	PUNCT
ijtc-659	234	1	the	the	DET
ijtc-659	234	2	influence	influence	NOUN
ijtc-659	234	3	of	of	ADP
ijtc-659	234	4	lifestyle	lifestyle	NOUN
ijtc-659	234	5	and	and	CCONJ
ijtc-659	234	6	financial	financial	ADJ
ijtc-659	234	7	literacy	literacy	NOUN
ijtc-659	234	8	against	against	ADP
ijtc-659	234	9	consumptive	consumptive	ADJ
ijtc-659	234	10	behavior	behavior	NOUN
ijtc-659	234	11	of	of	ADP
ijtc-659	234	12	generation	generation	NOUN
ijtc-659	234	13	z	z	PROPN
ijtc-659	234	14	in	in	ADP
ijtc-659	234	15	yogyakarta	yogyakarta	PROPN
ijtc-659	234	16	during	during	ADP
ijtc-659	234	17	the	the	DET
ijtc-659	234	18	covid-19	covid-19	PROPN
ijtc-659	234	19	pandemic	pandemic	NOUN
ijtc-659	234	20	.	.	PUNCT
ijtc-659	235	1	jurnal	jurnal	PROPN
ijtc-659	235	2	akuntansi	akuntansi	PROPN
ijtc-659	235	3	,	,	PUNCT
ijtc-659	235	4	manajemen	manajeman	NOUN
ijtc-659	235	5	dan	dan	PROPN
ijtc-659	235	6	ekonomi	ekonomi	PROPN
ijtc-659	235	7	,	,	PUNCT
ijtc-659	235	8	24(4	24(4	NUM
ijtc-659	235	9	)	)	PUNCT
ijtc-659	235	10	,	,	PUNCT
ijtc-659	235	11	53–61	53–61	NUM
ijtc-659	235	12	.	.	PUNCT
ijtc-659	235	13	https://doi.org/10.32424/1.jame.2022.24.4.6825	https://doi.org/10.32424/1.jame.2022.24.4.6825	PROPN
ijtc-659	235	14	putera	putera	NOUN
ijtc-659	235	15	,	,	PUNCT
ijtc-659	235	16	m.	m.	PROPN
ijtc-659	235	17	l.	l.	PROPN
ijtc-659	235	18	s.	s.	PROPN
ijtc-659	235	19	(	(	PUNCT
ijtc-659	235	20	2020	2020	NUM
ijtc-659	235	21	)	)	PUNCT
ijtc-659	235	22	.	.	PUNCT
ijtc-659	236	1	hubungan	hubungan	ADJ
ijtc-659	236	2	remunerasi	remunerasi	NOUN
ijtc-659	236	3	bankir	bankir	PROPN
ijtc-659	236	4	dan	dan	PROPN
ijtc-659	236	5	kinerja	kinerja	PROPN
ijtc-659	236	6	perbankan	perbankan	PROPN
ijtc-659	236	7	dalam	dalam	PROPN
ijtc-659	236	8	perspektif	perspektif	PROPN
ijtc-659	236	9	multivariat	multivariat	PROPN
ijtc-659	236	10	.	.	PUNCT
ijtc-659	237	1	inovasi	inovasi	PROPN
ijtc-659	237	2	,	,	PUNCT
ijtc-659	237	3	16(1	16(1	NUM
ijtc-659	237	4	)	)	PUNCT
ijtc-659	237	5	,	,	PUNCT
ijtc-659	237	6	32–41	32–41	X
ijtc-659	237	7	.	.	PUNCT
ijtc-659	238	1	https://doi.org/http://dx.doi.org/10.29264/jinv.v15i2.5709	https://doi.org/http://dx.doi.org/10.29264/jinv.v15i2.5709	VERB
ijtc-659	238	2	ristanto	ristanto	NOUN
ijtc-659	238	3	,	,	PUNCT
ijtc-659	238	4	s.	s.	PROPN
ijtc-659	238	5	(	(	PUNCT
ijtc-659	238	6	2021	2021	NUM
ijtc-659	238	7	)	)	PUNCT
ijtc-659	238	8	.	.	PUNCT
ijtc-659	239	1	pengaruh	pengaruh	NOUN
ijtc-659	239	2	pandemi	pandemi	ADP
ijtc-659	239	3	covid-19	covid-19	PROPN
ijtc-659	239	4	terhadap	terhadap	PROPN
ijtc-659	239	5	kinerja	kinerja	PROPN
ijtc-659	239	6	bank	bank	PROPN
ijtc-659	239	7	di	di	PROPN
ijtc-659	239	8	indonesia	indonesia	PROPN
ijtc-659	239	9	:	:	PUNCT
ijtc-659	239	10	studi	studi	PROPN
ijtc-659	239	11	pada	pada	PROPN
ijtc-659	239	12	bank	bank	PROPN
ijtc-659	239	13	yang	yang	PROPN
ijtc-659	239	14	terdaftar	terdaftar	PROPN
ijtc-659	239	15	di	di	PROPN
ijtc-659	239	16	bursa	bursa	PROPN
ijtc-659	239	17	efek	efek	NOUN
ijtc-659	239	18	indonesia	indonesia	PROPN
ijtc-659	239	19	[	[	X
ijtc-659	239	20	universitas	universita	VERB
ijtc-659	239	21	islam	islam	PROPN
ijtc-659	239	22	indonesia	indonesia	PROPN
ijtc-659	239	23	]	]	X
ijtc-659	239	24	.	.	PUNCT
ijtc-659	240	1	https://dspace.uii.ac.id/handle/123456789/31448	https://dspace.uii.ac.id/handle/123456789/31448	X
ijtc-659	240	2	rumini	rumini	PROPN
ijtc-659	240	3	,	,	PUNCT
ijtc-659	240	4	sugiharto	sugiharto	PROPN
ijtc-659	240	5	,	,	PUNCT
ijtc-659	240	6	b.	b.	PROPN
ijtc-659	240	7	,	,	PUNCT
ijtc-659	240	8	&	&	CCONJ
ijtc-659	240	9	kurniawan	kurniawan	PROPN
ijtc-659	240	10	,	,	PUNCT
ijtc-659	240	11	a.	a.	NOUN
ijtc-659	240	12	(	(	PUNCT
ijtc-659	240	13	2019	2019	NUM
ijtc-659	240	14	)	)	PUNCT
ijtc-659	240	15	.	.	PUNCT
ijtc-659	241	1	the	the	DET
ijtc-659	241	2	moderating	moderate	VERB
ijtc-659	241	3	effect	effect	NOUN
ijtc-659	241	4	of	of	ADP
ijtc-659	241	5	competitive	competitive	ADJ
ijtc-659	241	6	strategies	strategy	NOUN
ijtc-659	241	7	on	on	ADP
ijtc-659	241	8	intelectual	intelectual	ADJ
ijtc-659	241	9	capital	capital	NOUN
ijtc-659	241	10	and	and	CCONJ
ijtc-659	241	11	company	company	NOUN
ijtc-659	241	12	value	value	NOUN
ijtc-659	241	13	in	in	ADP
ijtc-659	241	14	banking	banking	NOUN
ijtc-659	241	15	companies	company	NOUN
ijtc-659	241	16	.	.	PUNCT
ijtc-659	242	1	accounting	accounting	NOUN
ijtc-659	242	2	research	research	PROPN
ijtc-659	242	3	journal	journal	PROPN
ijtc-659	242	4	os	os	PROPN
ijtc-659	242	5	sutaatmadja	sutaatmadja	PROPN
ijtc-659	242	6	(	(	PUNCT
ijtc-659	242	7	accruals	accrual	NOUN
ijtc-659	242	8	)	)	PUNCT
ijtc-659	242	9	,	,	PUNCT
ijtc-659	242	10	3(1	3(1	NUM
ijtc-659	242	11	)	)	PUNCT
ijtc-659	242	12	.	.	PUNCT
ijtc-659	243	1	https://doi.org/https://doi.org/10.35310/accruals.v3i1.43	https://doi.org/https://doi.org/10.35310/accruals.v3i1.43	PROPN
ijtc-659	243	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-659	243	3	financial	financial	ADJ
ijtc-659	243	4	performance	performance	NOUN
ijtc-659	243	5	of	of	ADP
ijtc-659	243	6	banking	banking	NOUN
ijtc-659	243	7	companies	company	NOUN
ijtc-659	243	8	listed	list	VERB
ijtc-659	243	9	on	on	ADP
ijtc-659	243	10	idx	idx	NOUN
ijtc-659	243	11	before	before	ADV
ijtc-659	243	12	as	as	ADV
ijtc-659	243	13	well	well	ADV
ijtc-659	243	14	as	as	ADP
ijtc-659	243	15	during	during	ADP
ijtc-659	243	16	the	the	DET
ijtc-659	243	17	covid-19	covid-19	PROPN
ijtc-659	243	18	pandemic	pandemic	ADJ
ijtc-659	243	19	budiantara	budiantara	NOUN
ijtc-659	243	20	,	,	PUNCT
ijtc-659	243	21	paramitalaksmi	paramitalaksmi	NOUN
ijtc-659	243	22	,	,	PUNCT
ijtc-659	243	23	and	and	CCONJ
ijtc-659	243	24	rihadani	rihadani	VERB
ijtc-659	243	25	116	116	NUM
ijtc-659	243	26	|	|	CCONJ
ijtc-659	243	27	ilomata	ilomata	PROPN
ijtc-659	243	28	international	international	ADJ
ijtc-659	243	29	journal	journal	NOUN
ijtc-659	243	30	of	of	ADP
ijtc-659	243	31	tax	tax	PROPN
ijtc-659	243	32	&	&	CCONJ
ijtc-659	243	33	accounting	accounting	PROPN
ijtc-659	243	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-659	243	35	shahabi	shahabi	NOUN
ijtc-659	243	36	,	,	PUNCT
ijtc-659	243	37	v.	v.	PROPN
ijtc-659	243	38	,	,	PUNCT
ijtc-659	243	39	azar	azar	PROPN
ijtc-659	243	40	,	,	PUNCT
ijtc-659	243	41	a.	a.	PROPN
ijtc-659	243	42	,	,	PUNCT
ijtc-659	243	43	faezy	faezy	VERB
ijtc-659	243	44	razi	razi	PROPN
ijtc-659	243	45	,	,	PUNCT
ijtc-659	243	46	f.	f.	PROPN
ijtc-659	243	47	,	,	PUNCT
ijtc-659	243	48	&	&	CCONJ
ijtc-659	243	49	fallah	fallah	ADJ
ijtc-659	243	50	shams	sham	NOUN
ijtc-659	243	51	,	,	PUNCT
ijtc-659	243	52	m.	m.	NOUN
ijtc-659	243	53	f.	f.	PROPN
ijtc-659	243	54	(	(	PUNCT
ijtc-659	243	55	2021	2021	NUM
ijtc-659	243	56	)	)	PUNCT
ijtc-659	243	57	.	.	PUNCT
ijtc-659	244	1	simulation	simulation	NOUN
ijtc-659	244	2	of	of	ADP
ijtc-659	244	3	the	the	DET
ijtc-659	244	4	effect	effect	NOUN
ijtc-659	244	5	of	of	ADP
ijtc-659	244	6	covid-19	covid-19	PROPN
ijtc-659	244	7	outbreak	outbreak	NOUN
ijtc-659	244	8	on	on	ADP
ijtc-659	244	9	the	the	DET
ijtc-659	244	10	development	development	NOUN
ijtc-659	244	11	of	of	ADP
ijtc-659	244	12	branchless	branchless	ADJ
ijtc-659	244	13	banking	banking	NOUN
ijtc-659	244	14	in	in	ADP
ijtc-659	244	15	iran	iran	PROPN
ijtc-659	244	16	:	:	PUNCT
ijtc-659	244	17	case	case	NOUN
ijtc-659	244	18	study	study	NOUN
ijtc-659	244	19	of	of	ADP
ijtc-659	244	20	resalat	resalat	ADJ
ijtc-659	244	21	qard	qard	NOUN
ijtc-659	244	22	–	–	PUNCT
ijtc-659	244	23	al	al	PROPN
ijtc-659	244	24	-	-	PUNCT
ijtc-659	244	25	hasan	hasan	PROPN
ijtc-659	244	26	bank	bank	PROPN
ijtc-659	244	27	.	.	PUNCT
ijtc-659	245	1	review	review	NOUN
ijtc-659	245	2	of	of	ADP
ijtc-659	245	3	behavioral	behavioral	ADJ
ijtc-659	245	4	finance	finance	NOUN
ijtc-659	245	5	,	,	PUNCT
ijtc-659	245	6	13(1	13(1	NUM
ijtc-659	245	7	)	)	PUNCT
ijtc-659	245	8	,	,	PUNCT
ijtc-659	245	9	85–108	85–108	PROPN
ijtc-659	245	10	.	.	PUNCT
ijtc-659	246	1	https://doi.org/10.1108/rbf-06-2020-0123	https://doi.org/10.1108/rbf-06-2020-0123	PROPN
ijtc-659	246	2	sukardi	sukardi	PROPN
ijtc-659	246	3	,	,	PUNCT
ijtc-659	246	4	m.	m.	NOUN
ijtc-659	246	5	(	(	PUNCT
ijtc-659	246	6	2020	2020	NUM
ijtc-659	246	7	,	,	PUNCT
ijtc-659	246	8	march	march	PROPN
ijtc-659	246	9	13	13	NUM
ijtc-659	246	10	)	)	PUNCT
ijtc-659	246	11	.	.	PUNCT
ijtc-659	247	1	ternyata	ternyata	NOUN
ijtc-659	247	2	covid-19	covid-19	PROPN
ijtc-659	247	3	pertama	pertama	PROPN
ijtc-659	247	4	kali	kali	PROPN
ijtc-659	247	5	muncul	muncul	PROPN
ijtc-659	247	6	pada	pada	PROPN
ijtc-659	247	7	17	17	NUM
ijtc-659	247	8	november	november	PROPN
ijtc-659	247	9	2019	2019	NUM
ijtc-659	247	10	,	,	PUNCT
ijtc-659	247	11	bukan	bukan	PROPN
ijtc-659	247	12	desember	desember	PROPN
ijtc-659	247	13	 	 	SPACE
ijtc-659	247	14	:	:	PUNCT
ijtc-659	247	15	okezone	okezone	NOUN
ijtc-659	247	16	health	health	NOUN
ijtc-659	247	17	.	.	PUNCT
ijtc-659	248	1	okezone	okezone	NOUN
ijtc-659	248	2	.	.	PUNCT
ijtc-659	249	1	https://health.okezone.com/read/2020/03/13/481/2182628/ternyata-covid-19pertama-kali-muncul-pada-17-november-2019-bukan-desember	https://health.okezone.com/read/2020/03/13/481/2182628/ternyata-covid-19pertama-kali-muncul-pada-17-november-2019-bukan-desember	PROPN
ijtc-659	249	2	sutrisno	sutrisno	PROPN
ijtc-659	249	3	,	,	PUNCT
ijtc-659	249	4	s.	s.	PROPN
ijtc-659	249	5	,	,	PUNCT
ijtc-659	249	6	panuntun	panuntun	PROPN
ijtc-659	249	7	,	,	PUNCT
ijtc-659	249	8	b.	b.	PROPN
ijtc-659	249	9	,	,	PUNCT
ijtc-659	249	10	adristi	adristi	PROPN
ijtc-659	249	11	,	,	PUNCT
ijtc-659	249	12	f.	f.	PROPN
ijtc-659	249	13	i.	i.	PROPN
ijtc-659	249	14	,	,	PUNCT
ijtc-659	249	15	&	&	CCONJ
ijtc-659	249	16	i	i	PROPN
ijtc-659	249	17	d	d	PROPN
ijtc-659	249	18	,	,	PUNCT
ijtc-659	249	19	a.	a.	NOUN
ijtc-659	249	20	(	(	PUNCT
ijtc-659	249	21	2020	2020	NUM
ijtc-659	249	22	)	)	PUNCT
ijtc-659	249	23	.	.	PUNCT
ijtc-659	250	1	the	the	DET
ijtc-659	250	2	effect	effect	NOUN
ijtc-659	250	3	of	of	ADP
ijtc-659	250	4	covid-19	covid-19	PROPN
ijtc-659	250	5	pandemic	pandemic	ADJ
ijtc-659	250	6	on	on	ADP
ijtc-659	250	7	the	the	DET
ijtc-659	250	8	performance	performance	NOUN
ijtc-659	250	9	of	of	ADP
ijtc-659	250	10	islamic	islamic	PROPN
ijtc-659	250	11	bank	bank	PROPN
ijtc-659	250	12	in	in	ADP
ijtc-659	250	13	indonesia	indonesia	PROPN
ijtc-659	250	14	.	.	PUNCT
ijtc-659	251	1	equity	equity	PROPN
ijtc-659	251	2	,	,	PUNCT
ijtc-659	251	3	23(2	23(2	NOUN
ijtc-659	251	4	)	)	PUNCT
ijtc-659	251	5	,	,	PUNCT
ijtc-659	251	6	125–136	125–136	NUM
ijtc-659	251	7	.	.	PUNCT
ijtc-659	252	1	https://doi.org/10.34209/equ.v23i2.2245	https://doi.org/10.34209/equ.v23i2.2245	PROPN
ijtc-659	252	2	thamrin	thamrin	PROPN
ijtc-659	252	3	,	,	PUNCT
ijtc-659	252	4	h.	h.	PROPN
ijtc-659	252	5	(	(	PUNCT
ijtc-659	252	6	2021	2021	NUM
ijtc-659	252	7	)	)	PUNCT
ijtc-659	252	8	.	.	PUNCT
ijtc-659	253	1	analisis	analisis	ADJ
ijtc-659	253	2	dampak	dampak	PROPN
ijtc-659	253	3	covid	covid	PROPN
ijtc-659	253	4	19	19	NUM
ijtc-659	253	5	terhadap	terhadap	PROPN
ijtc-659	253	6	kinerja	kinerja	PROPN
ijtc-659	253	7	keuangan	keuangan	PROPN
ijtc-659	253	8	perbankan	perbankan	PROPN
ijtc-659	253	9	syariah	syariah	PROPN
ijtc-659	253	10	di	di	PROPN
ijtc-659	253	11	indonesia	indonesia	PROPN
ijtc-659	253	12	.	.	PUNCT
ijtc-659	254	1	jurnal	jurnal	ADJ
ijtc-659	254	2	tabarru	tabarru	PROPN
ijtc-659	254	3	’	'	PUNCT
ijtc-659	254	4	:	:	PUNCT
ijtc-659	254	5	islamic	islamic	ADJ
ijtc-659	254	6	banking	banking	NOUN
ijtc-659	254	7	and	and	CCONJ
ijtc-659	254	8	finance	finance	NOUN
ijtc-659	254	9	,	,	PUNCT
ijtc-659	254	10	4(1	4(1	NUM
ijtc-659	254	11	)	)	PUNCT
ijtc-659	254	12	,	,	PUNCT
ijtc-659	254	13	37–45	37–45	NUM
ijtc-659	254	14	.	.	PUNCT
ijtc-659	255	1	https://doi.org/https://doi.org/10.25299/jtb.2021.vol4(1).6068	https://doi.org/https://doi.org/10.25299/jtb.2021.vol4(1).6068	PROPN
ijtc-659	255	2	thian	thian	NOUN
ijtc-659	255	3	,	,	PUNCT
ijtc-659	255	4	a.	a.	NOUN
ijtc-659	255	5	(	(	PUNCT
ijtc-659	255	6	2021	2021	NUM
ijtc-659	255	7	)	)	PUNCT
ijtc-659	255	8	.	.	PUNCT
ijtc-659	256	1	dasar	dasar	VERB
ijtc-659	256	2	-	-	PUNCT
ijtc-659	256	3	dasar	dasar	VERB
ijtc-659	256	4	perbankan	perbankan	NOUN
ijtc-659	256	5	.	.	PUNCT
ijtc-659	257	1	penerbit	penerbit	PROPN
ijtc-659	257	2	andi	andi	PROPN
ijtc-659	257	3	.	.	PROPN
ijtc-659	257	4	thian	thian	PROPN
ijtc-659	257	5	,	,	PUNCT
ijtc-659	257	6	a.	a.	NOUN
ijtc-659	257	7	(	(	PUNCT
ijtc-659	257	8	2022	2022	NUM
ijtc-659	257	9	)	)	PUNCT
ijtc-659	257	10	.	.	PUNCT
ijtc-659	258	1	analisis	analisis	ADJ
ijtc-659	258	2	laporan	laporan	ADJ
ijtc-659	258	3	keuangan	keuangan	NOUN
ijtc-659	258	4	(	(	PUNCT
ijtc-659	258	5	i	i	NOUN
ijtc-659	258	6	)	)	PUNCT
ijtc-659	258	7	.	.	PUNCT
ijtc-659	259	1	penerbit	penerbit	PROPN
ijtc-659	259	2	andi	andi	PROPN
ijtc-659	259	3	.	.	PUNCT
ijtc-659	259	4	wu	wu	PROPN
ijtc-659	259	5	,	,	PUNCT
ijtc-659	259	6	d.	d.	PROPN
ijtc-659	259	7	d.	d.	PROPN
ijtc-659	259	8	,	,	PUNCT
ijtc-659	259	9	&	&	CCONJ
ijtc-659	259	10	olson	olson	PROPN
ijtc-659	259	11	,	,	PUNCT
ijtc-659	259	12	d.	d.	PROPN
ijtc-659	259	13	l.	l.	PROPN
ijtc-659	259	14	(	(	PUNCT
ijtc-659	259	15	2020	2020	NUM
ijtc-659	259	16	)	)	PUNCT
ijtc-659	259	17	.	.	PUNCT
ijtc-659	260	1	the	the	DET
ijtc-659	260	2	effect	effect	NOUN
ijtc-659	260	3	of	of	ADP
ijtc-659	260	4	covid-19	covid-19	PROPN
ijtc-659	260	5	on	on	ADP
ijtc-659	260	6	the	the	DET
ijtc-659	260	7	banking	banking	NOUN
ijtc-659	260	8	sector	sector	NOUN
ijtc-659	260	9	.	.	PUNCT
ijtc-659	261	1	89–99	89–99	NUM
ijtc-659	261	2	.	.	PUNCT
ijtc-659	261	3	https://doi.org/10.1007/978-3-030-52197-4_8	https://doi.org/10.1007/978-3-030-52197-4_8	PROPN
ijtc-659	262	1	yu	yu	PROPN
ijtc-659	262	2	,	,	PUNCT
ijtc-659	262	3	z.	z.	PROPN
ijtc-659	262	4	,	,	PUNCT
ijtc-659	262	5	&	&	CCONJ
ijtc-659	262	6	xiao	xiao	PROPN
ijtc-659	262	7	,	,	PUNCT
ijtc-659	262	8	x.	x.	NOUN
ijtc-659	262	9	(	(	PUNCT
ijtc-659	262	10	2022	2022	NUM
ijtc-659	262	11	)	)	PUNCT
ijtc-659	262	12	.	.	PUNCT
ijtc-659	263	1	shadow	shadow	NOUN
ijtc-659	263	2	banking	banking	NOUN
ijtc-659	263	3	contraction	contraction	NOUN
ijtc-659	263	4	and	and	CCONJ
ijtc-659	263	5	innovation	innovation	NOUN
ijtc-659	263	6	efficiency	efficiency	NOUN
ijtc-659	263	7	of	of	ADP
ijtc-659	263	8	tech	tech	NOUN
ijtc-659	263	9	-	-	PUNCT
ijtc-659	263	10	based	base	VERB
ijtc-659	263	11	smes	sme	NOUN
ijtc-659	263	12	-	-	PUNCT
ijtc-659	263	13	based	base	VERB
ijtc-659	263	14	on	on	ADP
ijtc-659	263	15	the	the	DET
ijtc-659	263	16	implementation	implementation	NOUN
ijtc-659	263	17	of	of	ADP
ijtc-659	263	18	china	china	PROPN
ijtc-659	263	19	’s	’s	PART
ijtc-659	263	20	new	new	ADJ
ijtc-659	263	21	asset	asset	NOUN
ijtc-659	263	22	management	management	NOUN
ijtc-659	263	23	regulation	regulation	NOUN
ijtc-659	263	24	.	.	PUNCT
ijtc-659	264	1	eurasian	eurasian	ADJ
ijtc-659	264	2	business	business	PROPN
ijtc-659	264	3	review	review	PROPN
ijtc-659	264	4	,	,	PUNCT
ijtc-659	264	5	12(2	12(2	NUM
ijtc-659	264	6	)	)	PUNCT
ijtc-659	264	7	,	,	PUNCT
ijtc-659	264	8	251–275	251–275	NUM
ijtc-659	264	9	.	.	PUNCT
ijtc-659	265	1	https://doi.org/10.1007/s40821-021-002010/tables/7	https://doi.org/10.1007/s40821-021-002010/tables/7	NOUN
ijtc-659	265	2	zihui	zihui	PROPN
ijtc-659	265	3	,	,	PUNCT
ijtc-659	265	4	y.	y.	NOUN
ijtc-659	265	5	,	,	PUNCT
ijtc-659	265	6	yutian	yutian	NOUN
ijtc-659	265	7	,	,	PUNCT
ijtc-659	265	8	c.	c.	PROPN
ijtc-659	265	9	,	,	PUNCT
ijtc-659	265	10	pingmiao	pingmiao	NOUN
ijtc-659	265	11	,	,	PUNCT
ijtc-659	265	12	z.	z.	PROPN
ijtc-659	265	13	,	,	PUNCT
ijtc-659	265	14	college	college	PROPN
ijtc-659	265	15	,	,	PUNCT
ijtc-659	265	16	l.	l.	PROPN
ijtc-659	265	17	,	,	PUNCT
ijtc-659	265	18	&	&	CCONJ
ijtc-659	265	19	university	university	PROPN
ijtc-659	265	20	,	,	PUNCT
ijtc-659	265	21	s.	s.	PROPN
ijtc-659	265	22	y.	y.	PROPN
ijtc-659	265	23	(	(	PUNCT
ijtc-659	265	24	2020	2020	NUM
ijtc-659	265	25	)	)	PUNCT
ijtc-659	265	26	.	.	PUNCT
ijtc-659	266	1	macroeconomic	macroeconomic	ADJ
ijtc-659	266	2	shock	shock	NOUN
ijtc-659	266	3	,	,	PUNCT
ijtc-659	266	4	financial	financial	ADJ
ijtc-659	266	5	risk	risk	NOUN
ijtc-659	266	6	transmission	transmission	NOUN
ijtc-659	266	7	and	and	CCONJ
ijtc-659	266	8	governance	governance	NOUN
ijtc-659	266	9	response	response	NOUN
ijtc-659	266	10	to	to	ADP
ijtc-659	266	11	major	major	ADJ
ijtc-659	266	12	public	public	ADJ
ijtc-659	266	13	emergencies	emergency	NOUN
ijtc-659	266	14	.	.	PUNCT
ijtc-659	267	1	management	management	NOUN
ijtc-659	267	2	world	world	NOUN
ijtc-659	267	3	,	,	PUNCT
ijtc-659	267	4	5	5	NUM
ijtc-659	267	5	,	,	PUNCT
ijtc-659	267	6	13	13	NUM
ijtc-659	267	7	-	-	SYM
ijtc-659	267	8	35	35	NUM
ijtc-659	267	9	+	+	NOUN
ijtc-659	267	10	7	7	NUM
ijtc-659	267	11	.	.	PUNCT
ijtc-659	268	1	https://caod.oriprobe.com/articles/58685934/macroeconomic_shock__financial_risk	https://caod.oriprobe.com/articles/58685934/macroeconomic_shock__financial_risk	NOUN
ijtc-659	268	2	_	_	NOUN
ijtc-659	268	3	transmission_a.htm	transmission_a.htm	PROPN
ijtc-659	268	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV