id	sid	tid	token	lemma	pos
ijtc-662	1	1	the	the	DET
ijtc-662	1	2	illomata	illomata	PROPN
ijtc-662	1	3	international	international	PROPN
ijtc-662	1	4	journal	journal	PROPN
ijtc-662	1	5	of	of	ADP
ijtc-662	1	6	management	management	NOUN
ijtc-662	1	7	ilomata	ilomata	PROPN
ijtc-662	1	8	international	international	ADJ
ijtc-662	1	9	journal	journal	NOUN
ijtc-662	1	10	of	of	ADP
ijtc-662	1	11	tax	tax	PROPN
ijtc-662	1	12	&	&	CCONJ
ijtc-662	1	13	accounting	account	VERB
ijtc-662	1	14	p	p	PROPN
ijtc-662	1	15	-	-	PUNCT
ijtc-662	1	16	issn	issn	NOUN
ijtc-662	1	17	:	:	PUNCT
ijtc-662	1	18	2714	2714	NUM
ijtc-662	1	19	-	-	SYM
ijtc-662	1	20	9838	9838	NUM
ijtc-662	1	21	;	;	PUNCT
ijtc-662	1	22	e	e	X
ijtc-662	1	23	-	-	PUNCT
ijtc-662	1	24	issn	issn	NOUN
ijtc-662	1	25	:	:	PUNCT
ijtc-662	1	26	2714	2714	NUM
ijtc-662	1	27	-	-	SYM
ijtc-662	1	28	9846	9846	NUM
ijtc-662	1	29	volume	volume	NOUN
ijtc-662	1	30	4	4	NUM
ijtc-662	1	31	,	,	PUNCT
ijtc-662	1	32	issue	issue	NOUN
ijtc-662	1	33	1	1	NUM
ijtc-662	1	34	,	,	PUNCT
ijtc-662	1	35	january	january	PROPN
ijtc-662	1	36	2023	2023	NUM
ijtc-662	1	37	page	page	NOUN
ijtc-662	1	38	no	no	NOUN
ijtc-662	1	39	.	.	NOUN
ijtc-662	2	1	70	70	NUM
ijtc-662	2	2	-	-	SYM
ijtc-662	2	3	91	91	NUM
ijtc-662	2	4	70	70	NUM
ijtc-662	2	5	|	|	CCONJ
ijtc-662	2	6	ilomata	ilomata	PROPN
ijtc-662	2	7	international	international	ADJ
ijtc-662	2	8	journal	journal	NOUN
ijtc-662	2	9	of	of	ADP
ijtc-662	2	10	tax	tax	PROPN
ijtc-662	2	11	&	&	CCONJ
ijtc-662	2	12	accounting	account	VERB
ijtc-662	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-662	2	14	corporate	corporate	ADJ
ijtc-662	2	15	policy	policy	NOUN
ijtc-662	2	16	strategy	strategy	NOUN
ijtc-662	2	17	based	base	VERB
ijtc-662	2	18	on	on	ADP
ijtc-662	2	19	comparison	comparison	NOUN
ijtc-662	2	20	of	of	ADP
ijtc-662	2	21	financial	financial	ADJ
ijtc-662	2	22	performance	performance	NOUN
ijtc-662	2	23	due	due	ADP
ijtc-662	2	24	to	to	ADP
ijtc-662	2	25	the	the	DET
ijtc-662	2	26	impact	impact	NOUN
ijtc-662	2	27	of	of	ADP
ijtc-662	2	28	the	the	DET
ijtc-662	2	29	covid-19	covid-19	PROPN
ijtc-662	2	30	pandemic	pandemic	ADJ
ijtc-662	2	31	wiwik	wiwik	NOUN
ijtc-662	2	32	andriani1	andriani1	PROPN
ijtc-662	2	33	,	,	PUNCT
ijtc-662	2	34	rangga	rangga	PROPN
ijtc-662	2	35	putra	putra	PROPN
ijtc-662	2	36	ananto2	ananto2	PROPN
ijtc-662	2	37	,	,	PUNCT
ijtc-662	2	38	wina	wina	PROPN
ijtc-662	2	39	nofrima	nofrima	PROPN
ijtc-662	2	40	fitri3	fitri3	PROPN
ijtc-662	2	41	,	,	PUNCT
ijtc-662	2	42	dandi	dandi	PROPN
ijtc-662	2	43	aprila4	aprila4	PROPN
ijtc-662	2	44	1234politeknik	1234politeknik	NUM
ijtc-662	2	45	negeri	negeri	PROPN
ijtc-662	2	46	padang	padang	PROPN
ijtc-662	2	47	,	,	PUNCT
ijtc-662	2	48	indonesia	indonesia	PROPN
ijtc-662	2	49	correspondent	correspondent	NOUN
ijtc-662	2	50	:	:	PUNCT
ijtc-662	2	51	wiwikandriani@pnp.ac.id1	wiwikandriani@pnp.ac.id1	ADV
ijtc-662	2	52	received	receive	VERB
ijtc-662	2	53	:	:	PUNCT
ijtc-662	2	54	desember	desember	PROPN
ijtc-662	2	55	1	1	NUM
ijtc-662	2	56	,	,	PUNCT
ijtc-662	2	57	2022	2022	NUM
ijtc-662	2	58	accepted	accept	VERB
ijtc-662	2	59	:	:	PUNCT
ijtc-662	2	60	january	january	PROPN
ijtc-662	2	61	26	26	NUM
ijtc-662	2	62	,	,	PUNCT
ijtc-662	2	63	2023	2023	NUM
ijtc-662	2	64	published	publish	VERB
ijtc-662	2	65	:	:	PUNCT
ijtc-662	2	66	january	january	PROPN
ijtc-662	2	67	31	31	NUM
ijtc-662	2	68	,	,	PUNCT
ijtc-662	2	69	2023	2023	NUM
ijtc-662	2	70	citation	citation	NOUN
ijtc-662	2	71	:	:	PUNCT
ijtc-662	3	1	andriani	andriani	PROPN
ijtc-662	3	2	,	,	PUNCT
ijtc-662	3	3	w.	w.	PROPN
ijtc-662	3	4	,	,	PUNCT
ijtc-662	3	5	ananto	ananto	ADP
ijtc-662	3	6	,	,	PUNCT
ijtc-662	3	7	r	r	NOUN
ijtc-662	3	8	,	,	PUNCT
ijtc-662	3	9	p.	p.	NOUN
ijtc-662	3	10	,	,	PUNCT
ijtc-662	3	11	fitri	fitri	PROPN
ijtc-662	3	12	,	,	PUNCT
ijtc-662	3	13	w	w	NOUN
ijtc-662	3	14	n.	n.	NOUN
ijtc-662	3	15	,	,	PUNCT
ijtc-662	3	16	&	&	CCONJ
ijtc-662	3	17	aprila	aprila	PROPN
ijtc-662	3	18	,	,	PUNCT
ijtc-662	3	19	d.	d.	PROPN
ijtc-662	3	20	(	(	PUNCT
ijtc-662	3	21	2023	2023	NUM
ijtc-662	3	22	)	)	PUNCT
ijtc-662	3	23	.	.	PUNCT
ijtc-662	4	1	corporate	corporate	ADJ
ijtc-662	4	2	policy	policy	NOUN
ijtc-662	4	3	strategy	strategy	NOUN
ijtc-662	4	4	based	base	VERB
ijtc-662	4	5	on	on	ADP
ijtc-662	4	6	comparison	comparison	NOUN
ijtc-662	4	7	of	of	ADP
ijtc-662	4	8	financial	financial	ADJ
ijtc-662	4	9	performance	performance	NOUN
ijtc-662	4	10	due	due	ADP
ijtc-662	4	11	to	to	ADP
ijtc-662	4	12	the	the	DET
ijtc-662	4	13	impact	impact	NOUN
ijtc-662	4	14	of	of	ADP
ijtc-662	4	15	the	the	DET
ijtc-662	4	16	covid19	covid19	NOUN
ijtc-662	5	1	pandemic	pandemic	ADJ
ijtc-662	5	2	.	.	PUNCT
ijtc-662	6	1	ilomata	ilomata	PROPN
ijtc-662	6	2	international	international	ADJ
ijtc-662	6	3	journal	journal	NOUN
ijtc-662	6	4	of	of	ADP
ijtc-662	6	5	tax	tax	NOUN
ijtc-662	6	6	and	and	CCONJ
ijtc-662	6	7	accounting	accounting	NOUN
ijtc-662	6	8	,	,	PUNCT
ijtc-662	6	9	4(1	4(1	NOUN
ijtc-662	6	10	)	)	PUNCT
ijtc-662	6	11	,	,	PUNCT
ijtc-662	6	12	70	70	NUM
ijtc-662	6	13	-	-	SYM
ijtc-662	6	14	91	91	NUM
ijtc-662	6	15	.	.	PUNCT
ijtc-662	7	1	https://doi.org/10.52728/ijtc.v4i1.662	https://doi.org/10.52728/ijtc.v4i1.662	NOUN
ijtc-662	7	2	abstract	abstract	ADV
ijtc-662	7	3	:	:	PUNCT
ijtc-662	8	1	the	the	DET
ijtc-662	8	2	analysis	analysis	NOUN
ijtc-662	8	3	carried	carry	VERB
ijtc-662	8	4	out	out	ADP
ijtc-662	8	5	to	to	PART
ijtc-662	8	6	see	see	VERB
ijtc-662	8	7	how	how	SCONJ
ijtc-662	8	8	far	far	ADV
ijtc-662	8	9	a	a	DET
ijtc-662	8	10	company	company	NOUN
ijtc-662	8	11	has	have	AUX
ijtc-662	8	12	carried	carry	VERB
ijtc-662	8	13	out	out	ADP
ijtc-662	8	14	by	by	ADP
ijtc-662	8	15	using	use	VERB
ijtc-662	8	16	the	the	DET
ijtc-662	8	17	rules	rule	NOUN
ijtc-662	8	18	of	of	ADP
ijtc-662	8	19	financial	financial	ADJ
ijtc-662	8	20	implementation	implementation	NOUN
ijtc-662	8	21	correctly	correctly	ADV
ijtc-662	8	22	and	and	CCONJ
ijtc-662	8	23	adequately	adequately	ADV
ijtc-662	8	24	is	be	AUX
ijtc-662	8	25	called	call	VERB
ijtc-662	8	26	financial	financial	ADJ
ijtc-662	8	27	performance	performance	NOUN
ijtc-662	8	28	.	.	PUNCT
ijtc-662	9	1	there	there	PRON
ijtc-662	9	2	are	be	VERB
ijtc-662	9	3	5	5	NUM
ijtc-662	9	4	(	(	PUNCT
ijtc-662	9	5	five	five	NUM
ijtc-662	9	6	)	)	PUNCT
ijtc-662	9	7	ratios	ratio	NOUN
ijtc-662	9	8	used	use	VERB
ijtc-662	9	9	in	in	ADP
ijtc-662	9	10	assessing	assess	VERB
ijtc-662	9	11	a	a	DET
ijtc-662	9	12	company	company	NOUN
ijtc-662	9	13	's	's	PART
ijtc-662	9	14	financial	financial	ADJ
ijtc-662	9	15	performance	performance	NOUN
ijtc-662	9	16	,	,	PUNCT
ijtc-662	9	17	including	include	VERB
ijtc-662	9	18	liquidity	liquidity	NOUN
ijtc-662	9	19	ratios	ratio	NOUN
ijtc-662	9	20	,	,	PUNCT
ijtc-662	9	21	leverage	leverage	NOUN
ijtc-662	9	22	ratios	ratio	NOUN
ijtc-662	9	23	,	,	PUNCT
ijtc-662	9	24	activity	activity	NOUN
ijtc-662	9	25	ratios	ratio	NOUN
ijtc-662	9	26	,	,	PUNCT
ijtc-662	9	27	profitability	profitability	NOUN
ijtc-662	9	28	ratios	ratio	NOUN
ijtc-662	9	29	,	,	PUNCT
ijtc-662	9	30	and	and	CCONJ
ijtc-662	9	31	market	market	NOUN
ijtc-662	9	32	value	value	NOUN
ijtc-662	9	33	ratios	ratio	NOUN
ijtc-662	9	34	.	.	PUNCT
ijtc-662	10	1	this	this	DET
ijtc-662	10	2	study	study	NOUN
ijtc-662	10	3	aims	aim	VERB
ijtc-662	10	4	to	to	PART
ijtc-662	10	5	determine	determine	VERB
ijtc-662	10	6	policy	policy	NOUN
ijtc-662	10	7	strategies	strategy	NOUN
ijtc-662	10	8	based	base	VERB
ijtc-662	10	9	on	on	ADP
ijtc-662	10	10	the	the	DET
ijtc-662	10	11	results	result	NOUN
ijtc-662	10	12	of	of	ADP
ijtc-662	10	13	comparative	comparative	ADJ
ijtc-662	10	14	tests	test	NOUN
ijtc-662	10	15	of	of	ADP
ijtc-662	10	16	the	the	DET
ijtc-662	10	17	financial	financial	ADJ
ijtc-662	10	18	performance	performance	NOUN
ijtc-662	10	19	of	of	ADP
ijtc-662	10	20	companies	company	NOUN
ijtc-662	10	21	in	in	ADP
ijtc-662	10	22	the	the	DET
ijtc-662	10	23	technology	technology	NOUN
ijtc-662	10	24	and	and	CCONJ
ijtc-662	10	25	infrastructure	infrastructure	NOUN
ijtc-662	10	26	sector	sector	NOUN
ijtc-662	10	27	before	before	ADP
ijtc-662	10	28	and	and	CCONJ
ijtc-662	10	29	during	during	ADP
ijtc-662	10	30	the	the	DET
ijtc-662	10	31	2018	2018	NUM
ijtc-662	10	32	-	-	PUNCT
ijtc-662	10	33	2021	2021	NUM
ijtc-662	10	34	covid-19	covid-19	PROPN
ijtc-662	10	35	pandemic	pandemic	NOUN
ijtc-662	10	36	.	.	PUNCT
ijtc-662	11	1	this	this	DET
ijtc-662	11	2	study	study	NOUN
ijtc-662	11	3	uses	use	VERB
ijtc-662	11	4	secondary	secondary	ADJ
ijtc-662	11	5	data	datum	NOUN
ijtc-662	11	6	.	.	PUNCT
ijtc-662	12	1	the	the	DET
ijtc-662	12	2	sampling	sample	VERB
ijtc-662	12	3	technique	technique	NOUN
ijtc-662	12	4	used	use	VERB
ijtc-662	12	5	was	be	AUX
ijtc-662	12	6	the	the	DET
ijtc-662	12	7	purposive	purposive	ADJ
ijtc-662	12	8	sampling	sampling	NOUN
ijtc-662	12	9	method	method	NOUN
ijtc-662	12	10	.	.	PUNCT
ijtc-662	13	1	this	this	DET
ijtc-662	13	2	study	study	NOUN
ijtc-662	13	3	used	use	VERB
ijtc-662	13	4	the	the	DET
ijtc-662	13	5	normality	normality	NOUN
ijtc-662	13	6	test	test	NOUN
ijtc-662	13	7	and	and	CCONJ
ijtc-662	13	8	paired	pair	VERB
ijtc-662	13	9	difference	difference	NOUN
ijtc-662	13	10	test	test	NOUN
ijtc-662	13	11	.	.	PUNCT
ijtc-662	14	1	the	the	DET
ijtc-662	14	2	results	result	NOUN
ijtc-662	14	3	of	of	ADP
ijtc-662	14	4	this	this	DET
ijtc-662	14	5	study	study	NOUN
ijtc-662	14	6	indicate	indicate	VERB
ijtc-662	14	7	that	that	SCONJ
ijtc-662	14	8	the	the	DET
ijtc-662	14	9	financial	financial	ADJ
ijtc-662	14	10	performance	performance	NOUN
ijtc-662	14	11	of	of	ADP
ijtc-662	14	12	technology	technology	NOUN
ijtc-662	14	13	companies	company	NOUN
ijtc-662	14	14	during	during	ADP
ijtc-662	14	15	the	the	DET
ijtc-662	14	16	covid-19	covid-19	PROPN
ijtc-662	14	17	pandemic	pandemic	NOUN
ijtc-662	14	18	obtained	obtain	VERB
ijtc-662	14	19	significant	significant	ADJ
ijtc-662	14	20	results	result	NOUN
ijtc-662	14	21	for	for	ADP
ijtc-662	14	22	all	all	DET
ijtc-662	14	23	variables	variable	NOUN
ijtc-662	14	24	.	.	PUNCT
ijtc-662	15	1	in	in	ADP
ijtc-662	15	2	contrast	contrast	NOUN
ijtc-662	15	3	,	,	PUNCT
ijtc-662	15	4	for	for	ADP
ijtc-662	15	5	the	the	DET
ijtc-662	15	6	variables	variable	NOUN
ijtc-662	15	7	in	in	ADP
ijtc-662	15	8	the	the	DET
ijtc-662	15	9	infrastructure	infrastructure	NOUN
ijtc-662	15	10	sector	sector	NOUN
ijtc-662	15	11	companies	company	NOUN
ijtc-662	15	12	,	,	PUNCT
ijtc-662	15	13	only	only	ADV
ijtc-662	15	14	one	one	NUM
ijtc-662	15	15	variable	variable	NOUN
ijtc-662	15	16	was	be	AUX
ijtc-662	15	17	significant	significant	ADJ
ijtc-662	15	18	.	.	PUNCT
ijtc-662	16	1	based	base	VERB
ijtc-662	16	2	on	on	ADP
ijtc-662	16	3	the	the	DET
ijtc-662	16	4	comparative	comparative	ADJ
ijtc-662	16	5	test	test	NOUN
ijtc-662	16	6	results	result	NOUN
ijtc-662	16	7	,	,	PUNCT
ijtc-662	16	8	a	a	DET
ijtc-662	16	9	policy	policy	NOUN
ijtc-662	16	10	strategy	strategy	NOUN
ijtc-662	16	11	is	be	AUX
ijtc-662	16	12	needed	need	VERB
ijtc-662	16	13	to	to	PART
ijtc-662	16	14	overcome	overcome	VERB
ijtc-662	16	15	problems	problem	NOUN
ijtc-662	16	16	related	relate	VERB
ijtc-662	16	17	to	to	ADP
ijtc-662	16	18	financial	financial	ADJ
ijtc-662	16	19	performance	performance	NOUN
ijtc-662	16	20	experienced	experience	VERB
ijtc-662	16	21	by	by	ADP
ijtc-662	16	22	infrastructure	infrastructure	NOUN
ijtc-662	16	23	and	and	CCONJ
ijtc-662	16	24	technology	technology	NOUN
ijtc-662	16	25	companies	company	NOUN
ijtc-662	16	26	listed	list	VERB
ijtc-662	16	27	on	on	ADP
ijtc-662	16	28	the	the	DET
ijtc-662	16	29	indonesia	indonesia	PROPN
ijtc-662	16	30	stock	stock	PROPN
ijtc-662	16	31	exchange	exchange	PROPN
ijtc-662	16	32	.	.	PUNCT
ijtc-662	17	1	through	through	ADP
ijtc-662	17	2	the	the	DET
ijtc-662	17	3	eight	eight	NUM
ijtc-662	17	4	determined	determined	ADJ
ijtc-662	17	5	policy	policy	NOUN
ijtc-662	17	6	strategies	strategy	NOUN
ijtc-662	17	7	,	,	PUNCT
ijtc-662	17	8	it	it	PRON
ijtc-662	17	9	is	be	AUX
ijtc-662	17	10	expected	expect	VERB
ijtc-662	17	11	to	to	PART
ijtc-662	17	12	be	be	AUX
ijtc-662	17	13	able	able	ADJ
ijtc-662	17	14	to	to	PART
ijtc-662	17	15	make	make	VERB
ijtc-662	17	16	the	the	DET
ijtc-662	17	17	company	company	NOUN
ijtc-662	17	18	survive	survive	VERB
ijtc-662	17	19	and	and	CCONJ
ijtc-662	17	20	choose	choose	VERB
ijtc-662	17	21	the	the	DET
ijtc-662	17	22	proper	proper	ADJ
ijtc-662	17	23	steps	step	NOUN
ijtc-662	17	24	in	in	ADP
ijtc-662	17	25	developing	develop	VERB
ijtc-662	17	26	its	its	PRON
ijtc-662	17	27	business	business	NOUN
ijtc-662	17	28	.	.	PUNCT
ijtc-662	18	1	keywords	keyword	NOUN
ijtc-662	18	2	:	:	PUNCT
ijtc-662	18	3	corporate	corporate	ADJ
ijtc-662	18	4	policy	policy	NOUN
ijtc-662	18	5	strategy	strategy	NOUN
ijtc-662	18	6	,	,	PUNCT
ijtc-662	18	7	financial	financial	ADJ
ijtc-662	18	8	performance	performance	NOUN
ijtc-662	18	9	,	,	PUNCT
ijtc-662	18	10	covid-19	covid-19	PROPN
ijtc-662	18	11	,	,	PUNCT
ijtc-662	18	12	financial	financial	ADJ
ijtc-662	18	13	ratios	ratio	NOUN
ijtc-662	18	14	this	this	PRON
ijtc-662	18	15	is	be	AUX
ijtc-662	18	16	an	an	DET
ijtc-662	18	17	open	open	ADJ
ijtc-662	18	18	access	access	NOUN
ijtc-662	18	19	article	article	NOUN
ijtc-662	18	20	under	under	ADP
ijtc-662	18	21	the	the	DET
ijtc-662	18	22	cc	cc	NOUN
ijtc-662	18	23	-	-	PUNCT
ijtc-662	18	24	by	by	ADP
ijtc-662	18	25	4.0	4.0	NUM
ijtc-662	18	26	license	license	NOUN
ijtc-662	18	27	.	.	PUNCT
ijtc-662	19	1	introduction	introduction	NOUN
ijtc-662	19	2	in	in	ADP
ijtc-662	19	3	2019	2019	NUM
ijtc-662	19	4	the	the	DET
ijtc-662	19	5	world	world	NOUN
ijtc-662	19	6	was	be	AUX
ijtc-662	19	7	shocked	shock	VERB
ijtc-662	19	8	by	by	ADP
ijtc-662	19	9	the	the	DET
ijtc-662	19	10	occurrence	occurrence	NOUN
ijtc-662	19	11	of	of	ADP
ijtc-662	19	12	the	the	DET
ijtc-662	19	13	covid-19	covid-19	PROPN
ijtc-662	19	14	pandemic	pandemic	NOUN
ijtc-662	19	15	,	,	PUNCT
ijtc-662	19	16	which	which	PRON
ijtc-662	19	17	caused	cause	VERB
ijtc-662	19	18	many	many	ADJ
ijtc-662	19	19	countries	country	NOUN
ijtc-662	19	20	to	to	PART
ijtc-662	19	21	be	be	AUX
ijtc-662	19	22	affected	affect	VERB
ijtc-662	19	23	.	.	PUNCT
ijtc-662	20	1	the	the	DET
ijtc-662	20	2	covid-19	covid-19	PROPN
ijtc-662	20	3	pandemic	pandemic	NOUN
ijtc-662	20	4	has	have	AUX
ijtc-662	20	5	had	have	VERB
ijtc-662	20	6	a	a	DET
ijtc-662	20	7	severe	severe	ADJ
ijtc-662	20	8	impact	impact	NOUN
ijtc-662	20	9	on	on	ADP
ijtc-662	20	10	the	the	DET
ijtc-662	20	11	business	business	NOUN
ijtc-662	20	12	sector	sector	NOUN
ijtc-662	20	13	.	.	PUNCT
ijtc-662	21	1	the	the	DET
ijtc-662	21	2	company	company	NOUN
ijtc-662	21	3	's	's	PART
ijtc-662	21	4	activities	activity	NOUN
ijtc-662	21	5	which	which	PRON
ijtc-662	21	6	began	begin	VERB
ijtc-662	21	7	to	to	PART
ijtc-662	21	8	decline	decline	VERB
ijtc-662	21	9	,	,	PUNCT
ijtc-662	21	10	made	make	VERB
ijtc-662	21	11	many	many	ADJ
ijtc-662	21	12	companies	company	NOUN
ijtc-662	21	13	lay	lie	VERB
ijtc-662	21	14	off	off	ADP
ijtc-662	21	15	their	their	PRON
ijtc-662	21	16	employees	employee	NOUN
ijtc-662	21	17	.	.	PUNCT
ijtc-662	22	1	this	this	PRON
ijtc-662	22	2	causes	cause	VERB
ijtc-662	22	3	an	an	DET
ijtc-662	22	4	increase	increase	NOUN
ijtc-662	22	5	in	in	ADP
ijtc-662	22	6	the	the	DET
ijtc-662	22	7	unemployment	unemployment	NOUN
ijtc-662	22	8	rate	rate	NOUN
ijtc-662	22	9	,	,	PUNCT
ijtc-662	22	10	which	which	PRON
ijtc-662	22	11	may	may	AUX
ijtc-662	22	12	increase	increase	VERB
ijtc-662	22	13	in	in	ADP
ijtc-662	22	14	the	the	DET
ijtc-662	22	15	future	future	NOUN
ijtc-662	22	16	.	.	PUNCT
ijtc-662	23	1	several	several	ADJ
ijtc-662	23	2	potentials	potential	NOUN
ijtc-662	23	3	and	and	CCONJ
ijtc-662	23	4	economies	economy	NOUN
ijtc-662	23	5	have	have	VERB
ijtc-662	23	6	an	an	DET
ijtc-662	23	7	impact	impact	NOUN
ijtc-662	23	8	as	as	ADP
ijtc-662	23	9	a	a	DET
ijtc-662	23	10	threat	threat	NOUN
ijtc-662	23	11	to	to	PART
ijtc-662	23	12	decrease	decrease	VERB
ijtc-662	23	13	production	production	NOUN
ijtc-662	23	14	or	or	CCONJ
ijtc-662	23	15	income	income	NOUN
ijtc-662	23	16	,	,	PUNCT
ijtc-662	23	17	but	but	CCONJ
ijtc-662	23	18	it	it	PRON
ijtc-662	23	19	is	be	AUX
ijtc-662	23	20	also	also	ADV
ijtc-662	23	21	assumed	assume	VERB
ijtc-662	23	22	that	that	SCONJ
ijtc-662	23	23	businesses	business	NOUN
ijtc-662	23	24	are	be	AUX
ijtc-662	23	25	growing	grow	VERB
ijtc-662	23	26	during	during	ADP
ijtc-662	23	27	the	the	DET
ijtc-662	23	28	pandemic	pandemic	ADJ
ijtc-662	23	29	(	(	PUNCT
ijtc-662	23	30	2022	2022	NUM
ijtc-662	23	31	)	)	PUNCT
ijtc-662	23	32	.	.	PUNCT
ijtc-662	24	1	mailto:wiwikandriani@pnp.ac.id	mailto:wiwikandriani@pnp.ac.id	NOUN
ijtc-662	24	2	https://doi.org/10.52728/ijtc.v4i1.662	https://doi.org/10.52728/ijtc.v4i1.662	VERB
ijtc-662	24	3	corporate	corporate	ADJ
ijtc-662	24	4	policy	policy	NOUN
ijtc-662	24	5	strategy	strategy	NOUN
ijtc-662	24	6	based	base	VERB
ijtc-662	24	7	on	on	ADP
ijtc-662	24	8	comparison	comparison	NOUN
ijtc-662	24	9	of	of	ADP
ijtc-662	24	10	financial	financial	ADJ
ijtc-662	24	11	performance	performance	NOUN
ijtc-662	24	12	due	due	ADP
ijtc-662	24	13	to	to	ADP
ijtc-662	24	14	the	the	DET
ijtc-662	24	15	impact	impact	NOUN
ijtc-662	24	16	of	of	ADP
ijtc-662	24	17	the	the	DET
ijtc-662	24	18	covid-19	covid-19	PROPN
ijtc-662	24	19	pandemic	pandemic	ADJ
ijtc-662	24	20	andriani	andriani	PROPN
ijtc-662	24	21	,	,	PUNCT
ijtc-662	24	22	ananto	ananto	ADP
ijtc-662	24	23	,	,	PUNCT
ijtc-662	24	24	fitri	fitri	ADJ
ijtc-662	24	25	,	,	PUNCT
ijtc-662	24	26	and	and	CCONJ
ijtc-662	24	27	aprila	aprila	PRON
ijtc-662	24	28	71	71	NUM
ijtc-662	24	29	|	|	CCONJ
ijtc-662	24	30	ilomata	ilomata	PROPN
ijtc-662	24	31	international	international	ADJ
ijtc-662	24	32	journal	journal	NOUN
ijtc-662	24	33	of	of	ADP
ijtc-662	24	34	tax	tax	PROPN
ijtc-662	24	35	&	&	CCONJ
ijtc-662	24	36	accounting	accounting	NOUN
ijtc-662	24	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	24	38	on	on	ADP
ijtc-662	24	39	the	the	DET
ijtc-662	24	40	indonesia	indonesia	PROPN
ijtc-662	24	41	stock	stock	PROPN
ijtc-662	24	42	exchange	exchange	PROPN
ijtc-662	24	43	,	,	PUNCT
ijtc-662	24	44	twelve	twelve	NUM
ijtc-662	24	45	sectors	sector	NOUN
ijtc-662	24	46	and	and	CCONJ
ijtc-662	24	47	industries	industry	NOUN
ijtc-662	24	48	have	have	AUX
ijtc-662	24	49	been	be	AUX
ijtc-662	24	50	listed	list	VERB
ijtc-662	24	51	,	,	PUNCT
ijtc-662	24	52	two	two	NUM
ijtc-662	24	53	of	of	ADP
ijtc-662	24	54	which	which	PRON
ijtc-662	24	55	are	be	AUX
ijtc-662	24	56	the	the	DET
ijtc-662	24	57	technology	technology	NOUN
ijtc-662	24	58	sector	sector	NOUN
ijtc-662	24	59	(	(	PUNCT
ijtc-662	24	60	idx	idx	NOUN
ijtc-662	24	61	techno	techno	NOUN
ijtc-662	24	62	)	)	PUNCT
ijtc-662	24	63	and	and	CCONJ
ijtc-662	24	64	the	the	DET
ijtc-662	24	65	infrastructure	infrastructure	NOUN
ijtc-662	24	66	sector	sector	NOUN
ijtc-662	24	67	(	(	PUNCT
ijtc-662	24	68	idx	idx	NOUN
ijtc-662	24	69	infra	infra	NOUN
ijtc-662	24	70	)	)	PUNCT
ijtc-662	24	71	.	.	PUNCT
ijtc-662	25	1	the	the	DET
ijtc-662	25	2	technology	technology	NOUN
ijtc-662	25	3	sector	sector	NOUN
ijtc-662	25	4	listed	list	VERB
ijtc-662	25	5	on	on	ADP
ijtc-662	25	6	the	the	DET
ijtc-662	25	7	indonesia	indonesia	PROPN
ijtc-662	25	8	stock	stock	PROPN
ijtc-662	25	9	exchange	exchange	PROPN
ijtc-662	25	10	comprises	comprise	VERB
ijtc-662	25	11	six	six	NUM
ijtc-662	25	12	sub	sub	NOUN
ijtc-662	25	13	-	-	NOUN
ijtc-662	25	14	sectors	sector	NOUN
ijtc-662	25	15	:	:	PUNCT
ijtc-662	25	16	online	online	ADJ
ijtc-662	25	17	applications	application	NOUN
ijtc-662	25	18	&	&	CCONJ
ijtc-662	25	19	services	service	NOUN
ijtc-662	25	20	,	,	PUNCT
ijtc-662	25	21	it	it	PRON
ijtc-662	25	22	services	service	NOUN
ijtc-662	25	23	&	&	CCONJ
ijtc-662	25	24	consulting	consulting	NOUN
ijtc-662	25	25	,	,	PUNCT
ijtc-662	25	26	software	software	NOUN
ijtc-662	25	27	,	,	PUNCT
ijtc-662	25	28	networking	network	VERB
ijtc-662	25	29	equipment	equipment	NOUN
ijtc-662	25	30	,	,	PUNCT
ijtc-662	25	31	computer	computer	NOUN
ijtc-662	25	32	hardware	hardware	NOUN
ijtc-662	25	33	and	and	CCONJ
ijtc-662	25	34	electronic	electronic	ADJ
ijtc-662	25	35	equipment	equipment	NOUN
ijtc-662	25	36	,	,	PUNCT
ijtc-662	25	37	and	and	CCONJ
ijtc-662	25	38	instruments	instrument	NOUN
ijtc-662	25	39	&	&	CCONJ
ijtc-662	25	40	components	component	NOUN
ijtc-662	25	41	.	.	PUNCT
ijtc-662	26	1	the	the	DET
ijtc-662	26	2	infrastructure	infrastructure	NOUN
ijtc-662	26	3	sector	sector	NOUN
ijtc-662	26	4	listed	list	VERB
ijtc-662	26	5	on	on	ADP
ijtc-662	26	6	the	the	DET
ijtc-662	26	7	indonesia	indonesia	PROPN
ijtc-662	26	8	stock	stock	PROPN
ijtc-662	26	9	exchange	exchange	PROPN
ijtc-662	26	10	consists	consist	VERB
ijtc-662	26	11	of	of	ADP
ijtc-662	26	12	seven	seven	NUM
ijtc-662	26	13	sub	sub	NOUN
ijtc-662	26	14	-	-	NOUN
ijtc-662	26	15	sectors	sector	NOUN
ijtc-662	26	16	,	,	PUNCT
ijtc-662	26	17	namely	namely	ADV
ijtc-662	26	18	,	,	PUNCT
ijtc-662	26	19	transport	transport	NOUN
ijtc-662	26	20	infrastructure	infrastructure	NOUN
ijtc-662	26	21	operators	operator	NOUN
ijtc-662	26	22	,	,	PUNCT
ijtc-662	26	23	heavy	heavy	ADJ
ijtc-662	26	24	constructions	construction	NOUN
ijtc-662	26	25	&	&	CCONJ
ijtc-662	26	26	civil	civil	ADJ
ijtc-662	26	27	engineering	engineering	NOUN
ijtc-662	26	28	,	,	PUNCT
ijtc-662	26	29	telecommunication	telecommunication	NOUN
ijtc-662	26	30	services	service	NOUN
ijtc-662	26	31	,	,	PUNCT
ijtc-662	26	32	wireless	wireless	ADJ
ijtc-662	26	33	telecommunication	telecommunication	NOUN
ijtc-662	26	34	services	service	NOUN
ijtc-662	26	35	,	,	PUNCT
ijtc-662	26	36	electric	electric	ADJ
ijtc-662	26	37	utilities	utility	NOUN
ijtc-662	26	38	,	,	PUNCT
ijtc-662	26	39	gas	gas	NOUN
ijtc-662	26	40	utilities	utility	NOUN
ijtc-662	26	41	,	,	PUNCT
ijtc-662	26	42	and	and	CCONJ
ijtc-662	26	43	water	water	NOUN
ijtc-662	26	44	utilities	utility	NOUN
ijtc-662	26	45	.	.	PUNCT
ijtc-662	27	1	the	the	DET
ijtc-662	27	2	infrastructure	infrastructure	NOUN
ijtc-662	27	3	sector	sector	NOUN
ijtc-662	27	4	is	be	AUX
ijtc-662	27	5	closely	closely	ADV
ijtc-662	27	6	related	relate	VERB
ijtc-662	27	7	to	to	ADP
ijtc-662	27	8	the	the	DET
ijtc-662	27	9	construction	construction	NOUN
ijtc-662	27	10	sector	sector	NOUN
ijtc-662	27	11	,	,	PUNCT
ijtc-662	27	12	such	such	ADJ
ijtc-662	27	13	as	as	ADP
ijtc-662	27	14	the	the	DET
ijtc-662	27	15	construction	construction	NOUN
ijtc-662	27	16	of	of	ADP
ijtc-662	27	17	roads	road	NOUN
ijtc-662	27	18	,	,	PUNCT
ijtc-662	27	19	bridges	bridge	NOUN
ijtc-662	27	20	,	,	PUNCT
ijtc-662	27	21	irrigation	irrigation	NOUN
ijtc-662	27	22	,	,	PUNCT
ijtc-662	27	23	ports	port	NOUN
ijtc-662	27	24	,	,	PUNCT
ijtc-662	27	25	airports	airport	NOUN
ijtc-662	27	26	,	,	PUNCT
ijtc-662	27	27	factories	factory	NOUN
ijtc-662	27	28	,	,	PUNCT
ijtc-662	27	29	to	to	ADP
ijtc-662	27	30	housing	housing	NOUN
ijtc-662	27	31	.	.	PUNCT
ijtc-662	28	1	massive	massive	ADJ
ijtc-662	28	2	infrastructure	infrastructure	NOUN
ijtc-662	28	3	development	development	NOUN
ijtc-662	28	4	must	must	AUX
ijtc-662	28	5	be	be	AUX
ijtc-662	28	6	accompanied	accompany	VERB
ijtc-662	28	7	by	by	ADP
ijtc-662	28	8	the	the	DET
ijtc-662	28	9	fulfillment	fulfillment	NOUN
ijtc-662	28	10	of	of	ADP
ijtc-662	28	11	reliability	reliability	NOUN
ijtc-662	28	12	,	,	PUNCT
ijtc-662	28	13	health	health	NOUN
ijtc-662	28	14	,	,	PUNCT
ijtc-662	28	15	and	and	CCONJ
ijtc-662	28	16	safety	safety	NOUN
ijtc-662	28	17	aspects	aspect	NOUN
ijtc-662	28	18	,	,	PUNCT
ijtc-662	28	19	starting	start	VERB
ijtc-662	28	20	from	from	ADP
ijtc-662	28	21	the	the	DET
ijtc-662	28	22	planning	planning	NOUN
ijtc-662	28	23	stage	stage	NOUN
ijtc-662	28	24	to	to	ADP
ijtc-662	28	25	the	the	DET
ijtc-662	28	26	completion	completion	NOUN
ijtc-662	28	27	stage	stage	NOUN
ijtc-662	28	28	of	of	ADP
ijtc-662	28	29	development	development	NOUN
ijtc-662	28	30	(	(	PUNCT
ijtc-662	28	31	zarei	zarei	PROPN
ijtc-662	28	32	&	&	CCONJ
ijtc-662	28	33	honarmandi	honarmandi	PROPN
ijtc-662	28	34	,	,	PUNCT
ijtc-662	28	35	2022	2022	NUM
ijtc-662	28	36	)	)	PUNCT
ijtc-662	28	37	.	.	PUNCT
ijtc-662	29	1	in	in	ADP
ijtc-662	29	2	companies	company	NOUN
ijtc-662	29	3	listed	list	VERB
ijtc-662	29	4	on	on	ADP
ijtc-662	29	5	the	the	DET
ijtc-662	29	6	indonesia	indonesia	PROPN
ijtc-662	29	7	stock	stock	PROPN
ijtc-662	29	8	exchange	exchange	PROPN
ijtc-662	29	9	,	,	PUNCT
ijtc-662	29	10	the	the	DET
ijtc-662	29	11	infrastructure	infrastructure	NOUN
ijtc-662	29	12	sector	sector	NOUN
ijtc-662	29	13	consists	consist	VERB
ijtc-662	29	14	of	of	ADP
ijtc-662	29	15	several	several	ADJ
ijtc-662	29	16	sub	sub	NOUN
ijtc-662	29	17	-	-	NOUN
ijtc-662	29	18	sectors	sector	NOUN
ijtc-662	29	19	that	that	PRON
ijtc-662	29	20	are	be	AUX
ijtc-662	29	21	also	also	ADV
ijtc-662	29	22	related	relate	VERB
ijtc-662	29	23	to	to	ADP
ijtc-662	29	24	technology	technology	NOUN
ijtc-662	29	25	,	,	PUNCT
ijtc-662	29	26	such	such	ADJ
ijtc-662	29	27	as	as	ADP
ijtc-662	29	28	telecommunication	telecommunication	NOUN
ijtc-662	29	29	services	service	NOUN
ijtc-662	29	30	and	and	CCONJ
ijtc-662	29	31	wireless	wireless	ADJ
ijtc-662	29	32	telecommunication	telecommunication	NOUN
ijtc-662	29	33	services	service	NOUN
ijtc-662	29	34	,	,	PUNCT
ijtc-662	29	35	about	about	ADP
ijtc-662	29	36	utilities	utility	NOUN
ijtc-662	29	37	such	such	ADJ
ijtc-662	29	38	as	as	ADP
ijtc-662	29	39	electric	electric	ADJ
ijtc-662	29	40	utilities	utility	NOUN
ijtc-662	29	41	,	,	PUNCT
ijtc-662	29	42	gas	gas	NOUN
ijtc-662	29	43	utilities	utility	NOUN
ijtc-662	29	44	,	,	PUNCT
ijtc-662	29	45	and	and	CCONJ
ijtc-662	29	46	water	water	NOUN
ijtc-662	29	47	utilities	utility	NOUN
ijtc-662	29	48	,	,	PUNCT
ijtc-662	29	49	related	relate	VERB
ijtc-662	29	50	to	to	ADP
ijtc-662	29	51	infrastructure	infrastructure	NOUN
ijtc-662	29	52	such	such	ADJ
ijtc-662	29	53	as	as	ADP
ijtc-662	29	54	infrastructure	infrastructure	NOUN
ijtc-662	29	55	operators	operator	NOUN
ijtc-662	29	56	,	,	PUNCT
ijtc-662	29	57	heavy	heavy	ADJ
ijtc-662	29	58	constructions	construction	NOUN
ijtc-662	29	59	&	&	CCONJ
ijtc-662	29	60	civil	civil	ADJ
ijtc-662	29	61	engineering	engineering	NOUN
ijtc-662	29	62	,	,	PUNCT
ijtc-662	29	63	and	and	CCONJ
ijtc-662	29	64	related	relate	VERB
ijtc-662	29	65	to	to	ADP
ijtc-662	29	66	transportation	transportation	NOUN
ijtc-662	29	67	.	.	PUNCT
ijtc-662	30	1	during	during	ADP
ijtc-662	30	2	the	the	DET
ijtc-662	30	3	pandemic	pandemic	NOUN
ijtc-662	30	4	,	,	PUNCT
ijtc-662	30	5	the	the	DET
ijtc-662	30	6	infrastructure	infrastructure	NOUN
ijtc-662	30	7	sector	sector	NOUN
ijtc-662	30	8	experienced	experience	VERB
ijtc-662	30	9	a	a	DET
ijtc-662	30	10	significant	significant	ADJ
ijtc-662	30	11	impact	impact	NOUN
ijtc-662	30	12	because	because	SCONJ
ijtc-662	30	13	many	many	ADJ
ijtc-662	30	14	projects	project	NOUN
ijtc-662	30	15	had	have	VERB
ijtc-662	30	16	to	to	PART
ijtc-662	30	17	be	be	AUX
ijtc-662	30	18	stopped	stop	VERB
ijtc-662	30	19	due	due	ADJ
ijtc-662	30	20	to	to	ADP
ijtc-662	30	21	the	the	DET
ijtc-662	30	22	covid-19	covid-19	PROPN
ijtc-662	30	23	pandemic	pandemic	NOUN
ijtc-662	30	24	,	,	PUNCT
ijtc-662	30	25	which	which	PRON
ijtc-662	30	26	caused	cause	VERB
ijtc-662	30	27	enormous	enormous	ADJ
ijtc-662	30	28	losses	loss	NOUN
ijtc-662	30	29	for	for	ADP
ijtc-662	30	30	companies	company	NOUN
ijtc-662	30	31	in	in	ADP
ijtc-662	30	32	the	the	DET
ijtc-662	30	33	infrastructure	infrastructure	NOUN
ijtc-662	30	34	sector	sector	NOUN
ijtc-662	30	35	(	(	PUNCT
ijtc-662	30	36	2022	2022	NUM
ijtc-662	30	37	)	)	PUNCT
ijtc-662	30	38	.	.	PUNCT
ijtc-662	31	1	this	this	PRON
ijtc-662	31	2	is	be	AUX
ijtc-662	31	3	inversely	inversely	ADV
ijtc-662	31	4	proportional	proportional	ADJ
ijtc-662	31	5	to	to	ADP
ijtc-662	31	6	the	the	DET
ijtc-662	31	7	telecommunications	telecommunications	NOUN
ijtc-662	31	8	sub	sub	NOUN
ijtc-662	31	9	-	-	NOUN
ijtc-662	31	10	sector	sector	NOUN
ijtc-662	31	11	.	.	PUNCT
ijtc-662	32	1	during	during	ADP
ijtc-662	32	2	the	the	DET
ijtc-662	32	3	pandemic	pandemic	NOUN
ijtc-662	32	4	,	,	PUNCT
ijtc-662	32	5	the	the	DET
ijtc-662	32	6	use	use	NOUN
ijtc-662	32	7	of	of	ADP
ijtc-662	32	8	services	service	NOUN
ijtc-662	32	9	provided	provide	VERB
ijtc-662	32	10	by	by	ADP
ijtc-662	32	11	telecommunication	telecommunication	NOUN
ijtc-662	32	12	companies	company	NOUN
ijtc-662	32	13	is	be	AUX
ijtc-662	32	14	increasing	increase	VERB
ijtc-662	32	15	because	because	SCONJ
ijtc-662	32	16	most	most	ADJ
ijtc-662	32	17	activities	activity	NOUN
ijtc-662	32	18	are	be	AUX
ijtc-662	32	19	carried	carry	VERB
ijtc-662	32	20	out	out	ADP
ijtc-662	32	21	online	online	ADV
ijtc-662	32	22	.	.	PUNCT
ijtc-662	33	1	this	this	PRON
ijtc-662	33	2	is	be	AUX
ijtc-662	33	3	supported	support	VERB
ijtc-662	33	4	by	by	ADP
ijtc-662	33	5	the	the	DET
ijtc-662	33	6	research	research	NOUN
ijtc-662	33	7	conducted	conduct	VERB
ijtc-662	33	8	by	by	ADP
ijtc-662	33	9	fajriyanti	fajriyanti	PROPN
ijtc-662	33	10	&	&	CCONJ
ijtc-662	33	11	wiyarni	wiyarni	PROPN
ijtc-662	33	12	(	(	PUNCT
ijtc-662	33	13	2022	2022	NUM
ijtc-662	33	14	)	)	PUNCT
ijtc-662	33	15	,	,	PUNCT
ijtc-662	33	16	who	who	PRON
ijtc-662	33	17	found	find	VERB
ijtc-662	33	18	that	that	SCONJ
ijtc-662	33	19	covid-19	covid-19	PROPN
ijtc-662	33	20	hurt	hurt	VERB
ijtc-662	33	21	traditional	traditional	ADJ
ijtc-662	33	22	industries	industry	NOUN
ijtc-662	33	23	in	in	ADP
ijtc-662	33	24	china	china	PROPN
ijtc-662	33	25	but	but	CCONJ
ijtc-662	33	26	created	create	VERB
ijtc-662	33	27	opportunities	opportunity	NOUN
ijtc-662	33	28	for	for	ADP
ijtc-662	33	29	emerging	emerge	VERB
ijtc-662	33	30	technology	technology	NOUN
ijtc-662	33	31	industries	industry	NOUN
ijtc-662	33	32	,	,	PUNCT
ijtc-662	33	33	including	include	VERB
ijtc-662	33	34	the	the	DET
ijtc-662	33	35	telecommunications	telecommunications	NOUN
ijtc-662	33	36	industry	industry	NOUN
ijtc-662	33	37	.	.	PUNCT
ijtc-662	34	1	the	the	DET
ijtc-662	34	2	covid-19	covid-19	PROPN
ijtc-662	34	3	pandemic	pandemic	ADJ
ijtc-662	34	4	demands	demand	NOUN
ijtc-662	34	5	that	that	SCONJ
ijtc-662	34	6	most	most	ADJ
ijtc-662	34	7	of	of	ADP
ijtc-662	34	8	the	the	DET
ijtc-662	34	9	community	community	NOUN
ijtc-662	34	10	's	's	PART
ijtc-662	34	11	activities	activity	NOUN
ijtc-662	34	12	be	be	AUX
ijtc-662	34	13	carried	carry	VERB
ijtc-662	34	14	out	out	ADP
ijtc-662	34	15	online	online	ADV
ijtc-662	34	16	,	,	PUNCT
ijtc-662	34	17	which	which	PRON
ijtc-662	34	18	has	have	AUX
ijtc-662	34	19	led	lead	VERB
ijtc-662	34	20	to	to	ADP
ijtc-662	34	21	an	an	DET
ijtc-662	34	22	increase	increase	NOUN
ijtc-662	34	23	in	in	ADP
ijtc-662	34	24	the	the	DET
ijtc-662	34	25	use	use	NOUN
ijtc-662	34	26	of	of	ADP
ijtc-662	34	27	the	the	DET
ijtc-662	34	28	internet	internet	NOUN
ijtc-662	34	29	and	and	CCONJ
ijtc-662	34	30	other	other	ADJ
ijtc-662	34	31	services	service	NOUN
ijtc-662	34	32	provided	provide	VERB
ijtc-662	34	33	by	by	ADP
ijtc-662	34	34	telecommunication	telecommunication	NOUN
ijtc-662	34	35	companies	company	NOUN
ijtc-662	34	36	.	.	PUNCT
ijtc-662	35	1	based	base	VERB
ijtc-662	35	2	on	on	ADP
ijtc-662	35	3	the	the	DET
ijtc-662	35	4	above	above	ADJ
ijtc-662	35	5	phenomenon	phenomenon	NOUN
ijtc-662	35	6	,	,	PUNCT
ijtc-662	35	7	the	the	DET
ijtc-662	35	8	main	main	ADJ
ijtc-662	35	9	objective	objective	NOUN
ijtc-662	35	10	of	of	ADP
ijtc-662	35	11	this	this	DET
ijtc-662	35	12	research	research	NOUN
ijtc-662	35	13	is	be	AUX
ijtc-662	35	14	to	to	PART
ijtc-662	35	15	formulate	formulate	VERB
ijtc-662	35	16	a	a	DET
ijtc-662	35	17	policy	policy	NOUN
ijtc-662	35	18	strategy	strategy	NOUN
ijtc-662	35	19	based	base	VERB
ijtc-662	35	20	on	on	ADP
ijtc-662	35	21	a	a	DET
ijtc-662	35	22	comparative	comparative	ADJ
ijtc-662	35	23	analysis	analysis	NOUN
ijtc-662	35	24	of	of	ADP
ijtc-662	35	25	the	the	DET
ijtc-662	35	26	financial	financial	ADJ
ijtc-662	35	27	performance	performance	NOUN
ijtc-662	35	28	of	of	ADP
ijtc-662	35	29	technology	technology	NOUN
ijtc-662	35	30	and	and	CCONJ
ijtc-662	35	31	infrastructure	infrastructure	NOUN
ijtc-662	35	32	sector	sector	NOUN
ijtc-662	35	33	companies	company	NOUN
ijtc-662	35	34	listed	list	VERB
ijtc-662	35	35	on	on	ADP
ijtc-662	35	36	the	the	DET
ijtc-662	35	37	indonesia	indonesia	PROPN
ijtc-662	35	38	stock	stock	PROPN
ijtc-662	35	39	exchange	exchange	PROPN
ijtc-662	35	40	before	before	ADP
ijtc-662	35	41	and	and	CCONJ
ijtc-662	35	42	during	during	ADP
ijtc-662	35	43	the	the	DET
ijtc-662	35	44	covid-19	covid-19	PROPN
ijtc-662	35	45	pandemic	pandemic	NOUN
ijtc-662	35	46	.	.	PUNCT
ijtc-662	36	1	this	this	DET
ijtc-662	36	2	study	study	NOUN
ijtc-662	36	3	uses	use	VERB
ijtc-662	36	4	financial	financial	ADJ
ijtc-662	36	5	ratio	ratio	NOUN
ijtc-662	36	6	variables	variable	NOUN
ijtc-662	36	7	,	,	PUNCT
ijtc-662	36	8	including	include	VERB
ijtc-662	36	9	the	the	DET
ijtc-662	36	10	current	current	ADJ
ijtc-662	36	11	ratio	ratio	NOUN
ijtc-662	36	12	,	,	PUNCT
ijtc-662	36	13	debtto	debtto	NOUN
ijtc-662	36	14	-	-	PUNCT
ijtc-662	36	15	equity	equity	NOUN
ijtc-662	36	16	ratio	ratio	NOUN
ijtc-662	36	17	,	,	PUNCT
ijtc-662	36	18	debt	debt	NOUN
ijtc-662	36	19	-	-	PUNCT
ijtc-662	36	20	to	to	ADP
ijtc-662	36	21	-	-	PUNCT
ijtc-662	36	22	asset	asset	NOUN
ijtc-662	36	23	ratio	ratio	NOUN
ijtc-662	36	24	,	,	PUNCT
ijtc-662	36	25	receivable	receivable	ADJ
ijtc-662	36	26	turnover	turnover	NOUN
ijtc-662	36	27	,	,	PUNCT
ijtc-662	36	28	and	and	CCONJ
ijtc-662	36	29	net	net	ADJ
ijtc-662	36	30	profit	profit	NOUN
ijtc-662	36	31	margin	margin	NOUN
ijtc-662	36	32	.	.	PUNCT
ijtc-662	37	1	this	this	DET
ijtc-662	37	2	research	research	NOUN
ijtc-662	37	3	is	be	AUX
ijtc-662	37	4	necessary	necessary	ADJ
ijtc-662	37	5	because	because	SCONJ
ijtc-662	37	6	,	,	PUNCT
ijtc-662	37	7	during	during	ADP
ijtc-662	37	8	the	the	DET
ijtc-662	37	9	covid-19	covid-19	PROPN
ijtc-662	37	10	pandemic	pandemic	NOUN
ijtc-662	37	11	,	,	PUNCT
ijtc-662	37	12	many	many	ADJ
ijtc-662	37	13	companies	company	NOUN
ijtc-662	37	14	experienced	experience	VERB
ijtc-662	37	15	a	a	DET
ijtc-662	37	16	decline	decline	NOUN
ijtc-662	37	17	in	in	ADP
ijtc-662	37	18	financial	financial	ADJ
ijtc-662	37	19	performance	performance	NOUN
ijtc-662	37	20	.	.	PUNCT
ijtc-662	38	1	some	some	PRON
ijtc-662	38	2	experienced	experience	VERB
ijtc-662	38	3	an	an	DET
ijtc-662	38	4	increase	increase	NOUN
ijtc-662	38	5	in	in	ADP
ijtc-662	38	6	economic	economic	ADJ
ijtc-662	38	7	performance	performance	NOUN
ijtc-662	38	8	but	but	CCONJ
ijtc-662	38	9	could	could	AUX
ijtc-662	38	10	not	not	PART
ijtc-662	38	11	formulate	formulate	VERB
ijtc-662	38	12	appropriate	appropriate	ADJ
ijtc-662	38	13	policies	policy	NOUN
ijtc-662	38	14	so	so	SCONJ
ijtc-662	38	15	they	they	PRON
ijtc-662	38	16	could	could	AUX
ijtc-662	38	17	survive	survive	VERB
ijtc-662	38	18	during	during	ADP
ijtc-662	38	19	the	the	DET
ijtc-662	38	20	covid-19	covid-19	PROPN
ijtc-662	38	21	pandemic	pandemic	NOUN
ijtc-662	38	22	.	.	PUNCT
ijtc-662	39	1	this	this	DET
ijtc-662	39	2	research	research	NOUN
ijtc-662	39	3	takes	take	VERB
ijtc-662	39	4	the	the	DET
ijtc-662	39	5	range	range	NOUN
ijtc-662	39	6	of	of	ADP
ijtc-662	39	7	2018	2018	NUM
ijtc-662	39	8	-	-	SYM
ijtc-662	39	9	2021	2021	NUM
ijtc-662	39	10	because	because	SCONJ
ijtc-662	39	11	,	,	PUNCT
ijtc-662	39	12	in	in	ADP
ijtc-662	39	13	2018	2018	NUM
ijtc-662	39	14	,	,	PUNCT
ijtc-662	39	15	there	there	PRON
ijtc-662	39	16	were	be	VERB
ijtc-662	39	17	no	no	DET
ijtc-662	39	18	cases	case	NOUN
ijtc-662	39	19	of	of	ADP
ijtc-662	39	20	covid-19	covid-19	PROPN
ijtc-662	39	21	in	in	ADP
ijtc-662	39	22	indonesia	indonesia	PROPN
ijtc-662	39	23	,	,	PUNCT
ijtc-662	39	24	then	then	ADV
ijtc-662	39	25	in	in	ADP
ijtc-662	39	26	2020	2020	NUM
ijtc-662	39	27	,	,	PUNCT
ijtc-662	39	28	when	when	SCONJ
ijtc-662	39	29	the	the	DET
ijtc-662	39	30	covid-19	covid-19	PROPN
ijtc-662	39	31	pandemic	pandemic	NOUN
ijtc-662	39	32	began	begin	VERB
ijtc-662	39	33	,	,	PUNCT
ijtc-662	39	34	and	and	CCONJ
ijtc-662	39	35	the	the	DET
ijtc-662	39	36	economy	economy	NOUN
ijtc-662	39	37	weakened	weaken	VERB
ijtc-662	39	38	.	.	PUNCT
ijtc-662	40	1	in	in	ADP
ijtc-662	40	2	2021	2021	NUM
ijtc-662	40	3	,	,	PUNCT
ijtc-662	40	4	when	when	SCONJ
ijtc-662	40	5	the	the	DET
ijtc-662	40	6	situation	situation	NOUN
ijtc-662	40	7	gradually	gradually	ADV
ijtc-662	40	8	improved	improve	VERB
ijtc-662	40	9	.	.	PUNCT
ijtc-662	41	1	signaling	signal	VERB
ijtc-662	41	2	theory	theory	NOUN
ijtc-662	41	3	signal	signal	NOUN
ijtc-662	41	4	theory	theory	NOUN
ijtc-662	41	5	explains	explain	VERB
ijtc-662	41	6	what	what	PRON
ijtc-662	41	7	must	must	AUX
ijtc-662	41	8	be	be	AUX
ijtc-662	41	9	done	do	VERB
ijtc-662	41	10	in	in	ADP
ijtc-662	41	11	the	the	DET
ijtc-662	41	12	event	event	NOUN
ijtc-662	41	13	of	of	ADP
ijtc-662	41	14	failure	failure	NOUN
ijtc-662	41	15	or	or	CCONJ
ijtc-662	41	16	success	success	NOUN
ijtc-662	41	17	of	of	ADP
ijtc-662	41	18	management	management	NOUN
ijtc-662	41	19	or	or	CCONJ
ijtc-662	41	20	agents	agent	NOUN
ijtc-662	41	21	and	and	CCONJ
ijtc-662	41	22	conveyed	convey	VERB
ijtc-662	41	23	to	to	ADP
ijtc-662	41	24	the	the	DET
ijtc-662	41	25	principal	principal	NOUN
ijtc-662	41	26	.	.	PUNCT
ijtc-662	42	1	apart	apart	ADV
ijtc-662	42	2	from	from	ADP
ijtc-662	42	3	that	that	PRON
ijtc-662	42	4	,	,	PUNCT
ijtc-662	42	5	this	this	DET
ijtc-662	42	6	theory	theory	NOUN
ijtc-662	42	7	also	also	ADV
ijtc-662	42	8	explains	explain	VERB
ijtc-662	42	9	that	that	SCONJ
ijtc-662	42	10	signaling	signal	VERB
ijtc-662	42	11	by	by	ADP
ijtc-662	42	12	corporate	corporate	ADJ
ijtc-662	42	13	policy	policy	NOUN
ijtc-662	42	14	strategy	strategy	NOUN
ijtc-662	42	15	based	base	VERB
ijtc-662	42	16	on	on	ADP
ijtc-662	42	17	comparison	comparison	NOUN
ijtc-662	42	18	of	of	ADP
ijtc-662	42	19	financial	financial	ADJ
ijtc-662	42	20	performance	performance	NOUN
ijtc-662	42	21	due	due	ADP
ijtc-662	42	22	to	to	ADP
ijtc-662	42	23	the	the	DET
ijtc-662	42	24	impact	impact	NOUN
ijtc-662	42	25	of	of	ADP
ijtc-662	42	26	the	the	DET
ijtc-662	42	27	covid-19	covid-19	PROPN
ijtc-662	42	28	pandemic	pandemic	ADJ
ijtc-662	42	29	andriani	andriani	PROPN
ijtc-662	42	30	,	,	PUNCT
ijtc-662	42	31	ananto	ananto	ADP
ijtc-662	42	32	,	,	PUNCT
ijtc-662	42	33	fitri	fitri	ADJ
ijtc-662	42	34	,	,	PUNCT
ijtc-662	42	35	and	and	CCONJ
ijtc-662	42	36	aprila	aprila	PROPN
ijtc-662	42	37	72	72	NUM
ijtc-662	42	38	|	|	CCONJ
ijtc-662	42	39	ilomata	ilomata	PROPN
ijtc-662	42	40	international	international	ADJ
ijtc-662	42	41	journal	journal	NOUN
ijtc-662	42	42	of	of	ADP
ijtc-662	42	43	tax	tax	PROPN
ijtc-662	42	44	&	&	CCONJ
ijtc-662	42	45	accounting	accounting	PROPN
ijtc-662	42	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	42	47	management	management	NOUN
ijtc-662	42	48	can	can	AUX
ijtc-662	42	49	reduce	reduce	VERB
ijtc-662	42	50	asymmetric	asymmetric	ADJ
ijtc-662	42	51	information	information	NOUN
ijtc-662	42	52	.	.	PUNCT
ijtc-662	43	1	financial	financial	ADJ
ijtc-662	43	2	reports	report	NOUN
ijtc-662	43	3	can	can	AUX
ijtc-662	43	4	be	be	AUX
ijtc-662	43	5	used	use	VERB
ijtc-662	43	6	as	as	ADP
ijtc-662	43	7	a	a	DET
ijtc-662	43	8	signal	signal	NOUN
ijtc-662	43	9	that	that	PRON
ijtc-662	43	10	describes	describe	VERB
ijtc-662	43	11	the	the	DET
ijtc-662	43	12	excellent	excellent	ADJ
ijtc-662	43	13	performance	performance	NOUN
ijtc-662	43	14	of	of	ADP
ijtc-662	43	15	a	a	DET
ijtc-662	43	16	company	company	NOUN
ijtc-662	43	17	during	during	ADP
ijtc-662	43	18	the	the	DET
ijtc-662	43	19	current	current	ADJ
ijtc-662	43	20	year	year	NOUN
ijtc-662	43	21	.	.	PUNCT
ijtc-662	44	1	of	of	ADP
ijtc-662	44	2	course	course	NOUN
ijtc-662	44	3	,	,	PUNCT
ijtc-662	44	4	the	the	DET
ijtc-662	44	5	existence	existence	NOUN
ijtc-662	44	6	of	of	ADP
ijtc-662	44	7	a	a	DET
ijtc-662	44	8	sound	sound	ADJ
ijtc-662	44	9	signal	signal	NOUN
ijtc-662	44	10	will	will	AUX
ijtc-662	44	11	positively	positively	ADV
ijtc-662	44	12	impact	impact	VERB
ijtc-662	44	13	a	a	DET
ijtc-662	44	14	good	good	ADJ
ijtc-662	44	15	market	market	NOUN
ijtc-662	44	16	response	response	NOUN
ijtc-662	44	17	because	because	SCONJ
ijtc-662	44	18	the	the	DET
ijtc-662	44	19	information	information	NOUN
ijtc-662	44	20	conveyed	convey	VERB
ijtc-662	44	21	by	by	ADP
ijtc-662	44	22	the	the	DET
ijtc-662	44	23	company	company	NOUN
ijtc-662	44	24	will	will	AUX
ijtc-662	44	25	significantly	significantly	ADV
ijtc-662	44	26	influence	influence	VERB
ijtc-662	44	27	the	the	DET
ijtc-662	44	28	market	market	NOUN
ijtc-662	44	29	response	response	NOUN
ijtc-662	44	30	.	.	PUNCT
ijtc-662	45	1	information	information	NOUN
ijtc-662	45	2	is	be	AUX
ijtc-662	45	3	a	a	DET
ijtc-662	45	4	crucial	crucial	ADJ
ijtc-662	45	5	benchmark	benchmark	NOUN
ijtc-662	45	6	for	for	ADP
ijtc-662	45	7	an	an	DET
ijtc-662	45	8	investor	investor	NOUN
ijtc-662	45	9	and	and	CCONJ
ijtc-662	45	10	its	its	PRON
ijtc-662	45	11	users	user	NOUN
ijtc-662	45	12	because	because	SCONJ
ijtc-662	45	13	,	,	PUNCT
ijtc-662	45	14	through	through	ADP
ijtc-662	45	15	this	this	DET
ijtc-662	45	16	information	information	NOUN
ijtc-662	45	17	,	,	PUNCT
ijtc-662	45	18	the	the	DET
ijtc-662	45	19	information	information	NOUN
ijtc-662	45	20	needed	need	VERB
ijtc-662	45	21	will	will	AUX
ijtc-662	45	22	be	be	AUX
ijtc-662	45	23	obtained	obtain	VERB
ijtc-662	45	24	in	in	ADP
ijtc-662	45	25	the	the	DET
ijtc-662	45	26	form	form	NOUN
ijtc-662	45	27	of	of	ADP
ijtc-662	45	28	notes	note	NOUN
ijtc-662	45	29	and	and	CCONJ
ijtc-662	45	30	descriptions	description	NOUN
ijtc-662	45	31	related	relate	VERB
ijtc-662	45	32	to	to	ADP
ijtc-662	45	33	conditions	condition	NOUN
ijtc-662	45	34	that	that	PRON
ijtc-662	45	35	occurred	occur	VERB
ijtc-662	45	36	in	in	ADP
ijtc-662	45	37	the	the	DET
ijtc-662	45	38	past	past	NOUN
ijtc-662	45	39	and	and	CCONJ
ijtc-662	45	40	the	the	DET
ijtc-662	45	41	future	future	NOUN
ijtc-662	45	42	.	.	PUNCT
ijtc-662	46	1	investors	investor	NOUN
ijtc-662	46	2	need	need	VERB
ijtc-662	46	3	quality	quality	NOUN
ijtc-662	46	4	and	and	CCONJ
ijtc-662	46	5	complete	complete	ADJ
ijtc-662	46	6	information	information	NOUN
ijtc-662	46	7	in	in	ADP
ijtc-662	46	8	the	the	DET
ijtc-662	46	9	capital	capital	NOUN
ijtc-662	46	10	market	market	NOUN
ijtc-662	46	11	to	to	PART
ijtc-662	46	12	determine	determine	VERB
ijtc-662	46	13	their	their	PRON
ijtc-662	46	14	decisions	decision	NOUN
ijtc-662	46	15	(	(	PUNCT
ijtc-662	46	16	ross	ross	PROPN
ijtc-662	46	17	,	,	PUNCT
ijtc-662	46	18	1977	1977	NUM
ijtc-662	46	19	)	)	PUNCT
ijtc-662	46	20	the	the	DET
ijtc-662	46	21	signal	signal	ADJ
ijtc-662	46	22	theory	theory	NOUN
ijtc-662	46	23	will	will	AUX
ijtc-662	46	24	provide	provide	VERB
ijtc-662	46	25	an	an	DET
ijtc-662	46	26	overview	overview	NOUN
ijtc-662	46	27	regarding	regard	VERB
ijtc-662	46	28	why	why	SCONJ
ijtc-662	46	29	a	a	DET
ijtc-662	46	30	company	company	NOUN
ijtc-662	46	31	must	must	AUX
ijtc-662	46	32	have	have	AUX
ijtc-662	46	33	the	the	DET
ijtc-662	46	34	motivation	motivation	NOUN
ijtc-662	46	35	to	to	PART
ijtc-662	46	36	publish	publish	VERB
ijtc-662	46	37	information	information	NOUN
ijtc-662	46	38	about	about	ADP
ijtc-662	46	39	financial	financial	ADJ
ijtc-662	46	40	reports	report	NOUN
ijtc-662	46	41	to	to	ADP
ijtc-662	46	42	external	external	ADJ
ijtc-662	46	43	parties	party	NOUN
ijtc-662	46	44	.	.	PUNCT
ijtc-662	47	1	the	the	DET
ijtc-662	47	2	information	information	NOUN
ijtc-662	47	3	provided	provide	VERB
ijtc-662	47	4	will	will	AUX
ijtc-662	47	5	significantly	significantly	ADV
ijtc-662	47	6	affect	affect	VERB
ijtc-662	47	7	the	the	DET
ijtc-662	47	8	company	company	NOUN
ijtc-662	47	9	's	's	PART
ijtc-662	47	10	value	value	NOUN
ijtc-662	47	11	that	that	SCONJ
ijtc-662	47	12	external	external	ADJ
ijtc-662	47	13	parties	party	NOUN
ijtc-662	47	14	will	will	AUX
ijtc-662	47	15	provide	provide	VERB
ijtc-662	47	16	because	because	SCONJ
ijtc-662	47	17	good	good	ADJ
ijtc-662	47	18	details	detail	NOUN
ijtc-662	47	19	will	will	AUX
ijtc-662	47	20	have	have	VERB
ijtc-662	47	21	a	a	DET
ijtc-662	47	22	positive	positive	ADJ
ijtc-662	47	23	impact	impact	NOUN
ijtc-662	47	24	so	so	SCONJ
ijtc-662	47	25	that	that	SCONJ
ijtc-662	47	26	it	it	PRON
ijtc-662	47	27	can	can	AUX
ijtc-662	47	28	also	also	ADV
ijtc-662	47	29	give	give	VERB
ijtc-662	47	30	an	an	DET
ijtc-662	47	31	excellent	excellent	ADJ
ijtc-662	47	32	image	image	NOUN
ijtc-662	47	33	to	to	ADP
ijtc-662	47	34	stakeholders	stakeholder	NOUN
ijtc-662	47	35	.	.	PUNCT
ijtc-662	48	1	moreover	moreover	ADV
ijtc-662	48	2	,	,	PUNCT
ijtc-662	48	3	companies	company	NOUN
ijtc-662	48	4	'	'	PART
ijtc-662	48	5	profits	profit	NOUN
ijtc-662	48	6	will	will	AUX
ijtc-662	48	7	be	be	AUX
ijtc-662	48	8	huge	huge	ADJ
ijtc-662	48	9	if	if	SCONJ
ijtc-662	48	10	the	the	DET
ijtc-662	48	11	information	information	NOUN
ijtc-662	48	12	they	they	PRON
ijtc-662	48	13	provide	provide	VERB
ijtc-662	48	14	gives	give	VERB
ijtc-662	48	15	the	the	DET
ijtc-662	48	16	market	market	NOUN
ijtc-662	48	17	a	a	DET
ijtc-662	48	18	positive	positive	ADJ
ijtc-662	48	19	value	value	NOUN
ijtc-662	48	20	.	.	PUNCT
ijtc-662	49	1	that	that	PRON
ijtc-662	49	2	is	be	AUX
ijtc-662	49	3	why	why	SCONJ
ijtc-662	49	4	a	a	DET
ijtc-662	49	5	company	company	NOUN
ijtc-662	49	6	needs	need	VERB
ijtc-662	49	7	to	to	PART
ijtc-662	49	8	avoid	avoid	VERB
ijtc-662	49	9	information	information	NOUN
ijtc-662	49	10	asymmetry	asymmetry	NOUN
ijtc-662	49	11	,	,	PUNCT
ijtc-662	49	12	which	which	PRON
ijtc-662	49	13	can	can	AUX
ijtc-662	49	14	cause	cause	VERB
ijtc-662	49	15	a	a	DET
ijtc-662	49	16	decrease	decrease	NOUN
ijtc-662	49	17	in	in	ADP
ijtc-662	49	18	company	company	NOUN
ijtc-662	49	19	value	value	NOUN
ijtc-662	49	20	because	because	SCONJ
ijtc-662	49	21	external	external	ADJ
ijtc-662	49	22	parties	party	NOUN
ijtc-662	49	23	are	be	AUX
ijtc-662	49	24	not	not	PART
ijtc-662	49	25	interested	interested	ADJ
ijtc-662	49	26	in	in	ADP
ijtc-662	49	27	the	the	DET
ijtc-662	49	28	company	company	NOUN
ijtc-662	49	29	(	(	PUNCT
ijtc-662	49	30	ross	ross	PROPN
ijtc-662	49	31	,	,	PUNCT
ijtc-662	49	32	1977	1977	NUM
ijtc-662	49	33	)	)	PUNCT
ijtc-662	49	34	.	.	PUNCT
ijtc-662	50	1	this	this	DET
ijtc-662	50	2	signal	signal	NOUN
ijtc-662	50	3	theory	theory	NOUN
ijtc-662	50	4	has	have	VERB
ijtc-662	50	5	a	a	DET
ijtc-662	50	6	very	very	ADV
ijtc-662	50	7	close	close	ADJ
ijtc-662	50	8	relationship	relationship	NOUN
ijtc-662	50	9	with	with	ADP
ijtc-662	50	10	the	the	DET
ijtc-662	50	11	information	information	NOUN
ijtc-662	50	12	provided	provide	VERB
ijtc-662	50	13	.	.	PUNCT
ijtc-662	51	1	the	the	DET
ijtc-662	51	2	financial	financial	ADJ
ijtc-662	51	3	statements	statement	NOUN
ijtc-662	51	4	will	will	AUX
ijtc-662	51	5	be	be	AUX
ijtc-662	51	6	the	the	DET
ijtc-662	51	7	basis	basis	NOUN
ijtc-662	51	8	for	for	SCONJ
ijtc-662	51	9	stakeholders	stakeholder	NOUN
ijtc-662	51	10	to	to	PART
ijtc-662	51	11	analyze	analyze	VERB
ijtc-662	51	12	future	future	ADJ
ijtc-662	51	13	investing	investing	NOUN
ijtc-662	51	14	decisions	decision	NOUN
ijtc-662	51	15	.	.	PUNCT
ijtc-662	52	1	covid-19	covid-19	PROPN
ijtc-662	52	2	the	the	DET
ijtc-662	52	3	covid-19	covid-19	PROPN
ijtc-662	52	4	pandemic	pandemic	NOUN
ijtc-662	52	5	is	be	AUX
ijtc-662	52	6	a	a	DET
ijtc-662	52	7	condition	condition	NOUN
ijtc-662	52	8	caused	cause	VERB
ijtc-662	52	9	by	by	ADP
ijtc-662	52	10	the	the	DET
ijtc-662	52	11	spread	spread	NOUN
ijtc-662	52	12	of	of	ADP
ijtc-662	52	13	the	the	DET
ijtc-662	52	14	coronavirus	coronavirus	NOUN
ijtc-662	52	15	.	.	PUNCT
ijtc-662	53	1	coronavirus	coronavirus	NOUN
ijtc-662	53	2	is	be	AUX
ijtc-662	53	3	a	a	DET
ijtc-662	53	4	positive	positive	ADJ
ijtc-662	53	5	single	single	ADJ
ijtc-662	53	6	-	-	PUNCT
ijtc-662	53	7	celled	celle	VERB
ijtc-662	53	8	rna	rna	NOUN
ijtc-662	53	9	virus	virus	NOUN
ijtc-662	53	10	(	(	PUNCT
ijtc-662	53	11	gupta	gupta	PROPN
ijtc-662	53	12	et	et	PROPN
ijtc-662	53	13	al	al	PROPN
ijtc-662	53	14	.	.	PROPN
ijtc-662	53	15	,	,	PUNCT
ijtc-662	53	16	2022	2022	NUM
ijtc-662	53	17	)	)	PUNCT
ijtc-662	53	18	.	.	PUNCT
ijtc-662	54	1	this	this	DET
ijtc-662	54	2	virus	virus	NOUN
ijtc-662	54	3	was	be	AUX
ijtc-662	54	4	originally	originally	ADV
ijtc-662	54	5	only	only	ADV
ijtc-662	54	6	in	in	ADP
ijtc-662	54	7	the	the	DET
ijtc-662	54	8	city	city	NOUN
ijtc-662	54	9	of	of	ADP
ijtc-662	54	10	wuhan	wuhan	PROPN
ijtc-662	54	11	,	,	PUNCT
ijtc-662	54	12	but	but	CCONJ
ijtc-662	54	13	because	because	SCONJ
ijtc-662	54	14	it	it	PRON
ijtc-662	54	15	has	have	VERB
ijtc-662	54	16	easily	easily	ADV
ijtc-662	54	17	contagious	contagious	ADJ
ijtc-662	54	18	characteristics	characteristic	NOUN
ijtc-662	54	19	,	,	PUNCT
ijtc-662	54	20	the	the	DET
ijtc-662	54	21	whole	whole	ADJ
ijtc-662	54	22	world	world	NOUN
ijtc-662	54	23	is	be	AUX
ijtc-662	54	24	affected	affect	VERB
ijtc-662	54	25	by	by	ADP
ijtc-662	54	26	the	the	DET
ijtc-662	54	27	dangers	danger	NOUN
ijtc-662	54	28	of	of	ADP
ijtc-662	54	29	the	the	DET
ijtc-662	54	30	covid-19	covid-19	PROPN
ijtc-662	54	31	virus	virus	NOUN
ijtc-662	54	32	.	.	PUNCT
ijtc-662	55	1	the	the	DET
ijtc-662	55	2	first	first	ADJ
ijtc-662	55	3	positive	positive	ADJ
ijtc-662	55	4	case	case	NOUN
ijtc-662	55	5	of	of	ADP
ijtc-662	55	6	covid-19	covid-19	PROPN
ijtc-662	55	7	in	in	ADP
ijtc-662	55	8	indonesia	indonesia	PROPN
ijtc-662	55	9	was	be	AUX
ijtc-662	55	10	detected	detect	VERB
ijtc-662	55	11	on	on	ADP
ijtc-662	55	12	march	march	PROPN
ijtc-662	55	13	2	2	NUM
ijtc-662	55	14	,	,	PUNCT
ijtc-662	55	15	2020	2020	NUM
ijtc-662	55	16	,	,	PUNCT
ijtc-662	55	17	when	when	SCONJ
ijtc-662	55	18	two	two	NUM
ijtc-662	55	19	residents	resident	NOUN
ijtc-662	55	20	were	be	AUX
ijtc-662	55	21	infected	infect	VERB
ijtc-662	55	22	by	by	ADP
ijtc-662	55	23	a	a	DET
ijtc-662	55	24	japanese	japanese	ADJ
ijtc-662	55	25	citizen	citizen	NOUN
ijtc-662	55	26	(	(	PUNCT
ijtc-662	55	27	shimizu	shimizu	PROPN
ijtc-662	55	28	&	&	CCONJ
ijtc-662	55	29	negita	negita	PROPN
ijtc-662	55	30	,	,	PUNCT
ijtc-662	55	31	2020	2020	NUM
ijtc-662	55	32	)	)	PUNCT
ijtc-662	55	33	.	.	PUNCT
ijtc-662	56	1	financial	financial	ADJ
ijtc-662	56	2	performance	performance	NOUN
ijtc-662	56	3	financial	financial	ADJ
ijtc-662	56	4	performance	performance	NOUN
ijtc-662	56	5	describes	describe	VERB
ijtc-662	56	6	the	the	DET
ijtc-662	56	7	company	company	NOUN
ijtc-662	56	8	's	's	PART
ijtc-662	56	9	operational	operational	ADJ
ijtc-662	56	10	activities	activity	NOUN
ijtc-662	56	11	,	,	PUNCT
ijtc-662	56	12	which	which	PRON
ijtc-662	56	13	will	will	AUX
ijtc-662	56	14	later	later	ADV
ijtc-662	56	15	be	be	AUX
ijtc-662	56	16	presented	present	VERB
ijtc-662	56	17	as	as	ADP
ijtc-662	56	18	numbers	number	NOUN
ijtc-662	56	19	printed	print	VERB
ijtc-662	56	20	on	on	ADP
ijtc-662	56	21	the	the	DET
ijtc-662	56	22	financial	financial	ADJ
ijtc-662	56	23	statements	statement	NOUN
ijtc-662	56	24	.	.	PUNCT
ijtc-662	57	1	the	the	DET
ijtc-662	57	2	company	company	NOUN
ijtc-662	57	3	's	's	PART
ijtc-662	57	4	operating	operating	NOUN
ijtc-662	57	5	activities	activity	NOUN
ijtc-662	57	6	will	will	AUX
ijtc-662	57	7	later	later	ADV
ijtc-662	57	8	be	be	AUX
ijtc-662	57	9	compared	compare	VERB
ijtc-662	57	10	with	with	ADP
ijtc-662	57	11	the	the	DET
ijtc-662	57	12	previous	previous	ADJ
ijtc-662	57	13	period	period	NOUN
ijtc-662	57	14	's	's	PART
ijtc-662	57	15	financial	financial	ADJ
ijtc-662	57	16	performance	performance	NOUN
ijtc-662	57	17	,	,	PUNCT
ijtc-662	57	18	the	the	DET
ijtc-662	57	19	company	company	NOUN
ijtc-662	57	20	's	's	PART
ijtc-662	57	21	balance	balance	NOUN
ijtc-662	57	22	sheet	sheet	NOUN
ijtc-662	57	23	and	and	CCONJ
ijtc-662	57	24	profit	profit	NOUN
ijtc-662	57	25	and	and	CCONJ
ijtc-662	57	26	loss	loss	NOUN
ijtc-662	57	27	budget	budget	NOUN
ijtc-662	57	28	,	,	PUNCT
ijtc-662	57	29	and	and	CCONJ
ijtc-662	57	30	various	various	ADJ
ijtc-662	57	31	other	other	ADJ
ijtc-662	57	32	financial	financial	ADJ
ijtc-662	57	33	performance	performance	NOUN
ijtc-662	57	34	averages	average	NOUN
ijtc-662	57	35	(	(	PUNCT
ijtc-662	57	36	de	de	X
ijtc-662	57	37	lima	lima	X
ijtc-662	57	38	et	et	PROPN
ijtc-662	57	39	al	al	PROPN
ijtc-662	57	40	.	.	PROPN
ijtc-662	57	41	,	,	PUNCT
ijtc-662	57	42	2022	2022	NUM
ijtc-662	57	43	)	)	PUNCT
ijtc-662	57	44	.	.	PUNCT
ijtc-662	58	1	the	the	DET
ijtc-662	58	2	financial	financial	ADJ
ijtc-662	58	3	performance	performance	NOUN
ijtc-662	58	4	is	be	AUX
ijtc-662	58	5	part	part	NOUN
ijtc-662	58	6	of	of	ADP
ijtc-662	58	7	the	the	DET
ijtc-662	58	8	analysis	analysis	NOUN
ijtc-662	58	9	that	that	SCONJ
ijtc-662	58	10	the	the	DET
ijtc-662	58	11	company	company	NOUN
ijtc-662	58	12	must	must	AUX
ijtc-662	58	13	carry	carry	VERB
ijtc-662	58	14	out	out	ADP
ijtc-662	58	15	to	to	PART
ijtc-662	58	16	see	see	VERB
ijtc-662	58	17	how	how	SCONJ
ijtc-662	58	18	far	far	ADV
ijtc-662	58	19	the	the	DET
ijtc-662	58	20	company	company	NOUN
ijtc-662	58	21	has	have	AUX
ijtc-662	58	22	achieved	achieve	VERB
ijtc-662	58	23	to	to	PART
ijtc-662	58	24	achieve	achieve	VERB
ijtc-662	58	25	the	the	DET
ijtc-662	58	26	predetermined	predetermine	VERB
ijtc-662	58	27	targets	target	NOUN
ijtc-662	58	28	(	(	PUNCT
ijtc-662	58	29	hamzah	hamzah	PROPN
ijtc-662	58	30	et	et	PROPN
ijtc-662	58	31	al	al	PROPN
ijtc-662	58	32	.	.	PROPN
ijtc-662	58	33	,	,	PUNCT
ijtc-662	58	34	2022	2022	NUM
ijtc-662	58	35	)	)	PUNCT
ijtc-662	58	36	.	.	PUNCT
ijtc-662	59	1	the	the	DET
ijtc-662	59	2	financial	financial	ADJ
ijtc-662	59	3	performance	performance	NOUN
ijtc-662	59	4	itself	itself	PRON
ijtc-662	59	5	is	be	AUX
ijtc-662	59	6	generally	generally	ADV
ijtc-662	59	7	measured	measure	VERB
ijtc-662	59	8	in	in	ADP
ijtc-662	59	9	the	the	DET
ijtc-662	59	10	form	form	NOUN
ijtc-662	59	11	of	of	ADP
ijtc-662	59	12	ratios	ratio	NOUN
ijtc-662	59	13	as	as	SCONJ
ijtc-662	59	14	follows	follow	VERB
ijtc-662	59	15	:	:	PUNCT
ijtc-662	59	16	(	(	PUNCT
ijtc-662	59	17	1	1	X
ijtc-662	59	18	)	)	PUNCT
ijtc-662	59	19	profitability	profitability	NOUN
ijtc-662	59	20	ratios	ratio	NOUN
ijtc-662	59	21	,	,	PUNCT
ijtc-662	59	22	(	(	PUNCT
ijtc-662	59	23	2	2	X
ijtc-662	59	24	)	)	PUNCT
ijtc-662	59	25	activity	activity	NOUN
ijtc-662	59	26	ratios	ratio	NOUN
ijtc-662	59	27	,	,	PUNCT
ijtc-662	59	28	(	(	PUNCT
ijtc-662	59	29	3	3	X
ijtc-662	59	30	)	)	PUNCT
ijtc-662	59	31	liquidity	liquidity	NOUN
ijtc-662	59	32	ratios	ratio	NOUN
ijtc-662	59	33	,	,	PUNCT
ijtc-662	59	34	(	(	PUNCT
ijtc-662	59	35	4	4	X
ijtc-662	59	36	)	)	PUNCT
ijtc-662	59	37	solvency	solvency	NOUN
ijtc-662	59	38	ratios	ratio	NOUN
ijtc-662	59	39	,	,	PUNCT
ijtc-662	59	40	and	and	CCONJ
ijtc-662	59	41	(	(	PUNCT
ijtc-662	59	42	5	5	X
ijtc-662	59	43	)	)	PUNCT
ijtc-662	59	44	market	market	NOUN
ijtc-662	59	45	value	value	NOUN
ijtc-662	59	46	ratios	ratio	NOUN
ijtc-662	59	47	.	.	PUNCT
ijtc-662	60	1	financial	financial	ADJ
ijtc-662	60	2	performance	performance	NOUN
ijtc-662	60	3	measurement	measurement	NOUN
ijtc-662	60	4	according	accord	VERB
ijtc-662	60	5	to	to	ADP
ijtc-662	60	6	kapalu	kapalu	PROPN
ijtc-662	60	7	&	&	CCONJ
ijtc-662	60	8	kodongo	kodongo	PROPN
ijtc-662	60	9	(	(	PUNCT
ijtc-662	60	10	2022	2022	NUM
ijtc-662	60	11	)	)	PUNCT
ijtc-662	60	12	,	,	PUNCT
ijtc-662	60	13	measuring	measure	VERB
ijtc-662	60	14	financial	financial	ADJ
ijtc-662	60	15	performance	performance	NOUN
ijtc-662	60	16	means	mean	VERB
ijtc-662	60	17	comparing	compare	VERB
ijtc-662	60	18	the	the	DET
ijtc-662	60	19	standards	standard	NOUN
ijtc-662	60	20	set	set	VERB
ijtc-662	60	21	with	with	ADP
ijtc-662	60	22	the	the	DET
ijtc-662	60	23	company	company	NOUN
ijtc-662	60	24	's	's	PART
ijtc-662	60	25	economic	economic	ADJ
ijtc-662	60	26	performance	performance	NOUN
ijtc-662	60	27	.	.	PUNCT
ijtc-662	61	1	measurement	measurement	NOUN
ijtc-662	61	2	of	of	ADP
ijtc-662	61	3	the	the	DET
ijtc-662	61	4	company	company	NOUN
ijtc-662	61	5	's	's	PART
ijtc-662	61	6	financial	financial	ADJ
ijtc-662	61	7	performance	performance	NOUN
ijtc-662	61	8	can	can	AUX
ijtc-662	61	9	be	be	AUX
ijtc-662	61	10	measured	measure	VERB
ijtc-662	61	11	using	use	VERB
ijtc-662	61	12	financial	financial	ADJ
ijtc-662	61	13	ratios	ratio	NOUN
ijtc-662	61	14	.	.	PUNCT
ijtc-662	62	1	financial	financial	ADJ
ijtc-662	62	2	performance	performance	NOUN
ijtc-662	62	3	can	can	AUX
ijtc-662	62	4	be	be	AUX
ijtc-662	62	5	measured	measure	VERB
ijtc-662	62	6	using	use	VERB
ijtc-662	62	7	financial	financial	ADJ
ijtc-662	62	8	ratio	ratio	NOUN
ijtc-662	62	9	analysis	analysis	NOUN
ijtc-662	62	10	.	.	PUNCT
ijtc-662	63	1	financial	financial	ADJ
ijtc-662	63	2	ratio	ratio	NOUN
ijtc-662	63	3	analysis	analysis	NOUN
ijtc-662	63	4	can	can	AUX
ijtc-662	63	5	reveal	reveal	VERB
ijtc-662	63	6	relationships	relationship	NOUN
ijtc-662	63	7	and	and	CCONJ
ijtc-662	63	8	become	become	VERB
ijtc-662	63	9	the	the	DET
ijtc-662	63	10	basis	basis	NOUN
ijtc-662	63	11	for	for	ADP
ijtc-662	63	12	comparisons	comparison	NOUN
ijtc-662	63	13	that	that	PRON
ijtc-662	63	14	indicate	indicate	VERB
ijtc-662	63	15	conditions	condition	NOUN
ijtc-662	63	16	or	or	CCONJ
ijtc-662	63	17	trends	trend	NOUN
ijtc-662	63	18	that	that	PRON
ijtc-662	63	19	can	can	AUX
ijtc-662	63	20	not	not	PART
ijtc-662	63	21	be	be	AUX
ijtc-662	63	22	detected	detect	VERB
ijtc-662	63	23	when	when	SCONJ
ijtc-662	63	24	only	only	ADV
ijtc-662	63	25	looking	look	VERB
ijtc-662	63	26	at	at	ADP
ijtc-662	63	27	the	the	DET
ijtc-662	63	28	components	component	NOUN
ijtc-662	63	29	of	of	ADP
ijtc-662	63	30	the	the	DET
ijtc-662	63	31	ratio	ratio	NOUN
ijtc-662	63	32	itself	itself	PRON
ijtc-662	63	33	.	.	PUNCT
ijtc-662	64	1	corporate	corporate	ADJ
ijtc-662	64	2	policy	policy	NOUN
ijtc-662	64	3	strategy	strategy	NOUN
ijtc-662	64	4	based	base	VERB
ijtc-662	64	5	on	on	ADP
ijtc-662	64	6	comparison	comparison	NOUN
ijtc-662	64	7	of	of	ADP
ijtc-662	64	8	financial	financial	ADJ
ijtc-662	64	9	performance	performance	NOUN
ijtc-662	64	10	due	due	ADP
ijtc-662	64	11	to	to	ADP
ijtc-662	64	12	the	the	DET
ijtc-662	64	13	impact	impact	NOUN
ijtc-662	64	14	of	of	ADP
ijtc-662	64	15	the	the	DET
ijtc-662	64	16	covid-19	covid-19	PROPN
ijtc-662	64	17	pandemic	pandemic	ADJ
ijtc-662	64	18	andriani	andriani	PROPN
ijtc-662	64	19	,	,	PUNCT
ijtc-662	64	20	ananto	ananto	ADP
ijtc-662	64	21	,	,	PUNCT
ijtc-662	64	22	fitri	fitri	ADJ
ijtc-662	64	23	,	,	PUNCT
ijtc-662	64	24	and	and	CCONJ
ijtc-662	64	25	aprila	aprila	NOUN
ijtc-662	65	1	73	73	NUM
ijtc-662	66	1	|	|	ADV
ijtc-662	66	2	ilomata	ilomata	PROPN
ijtc-662	66	3	international	international	ADJ
ijtc-662	66	4	journal	journal	NOUN
ijtc-662	66	5	of	of	ADP
ijtc-662	66	6	tax	tax	PROPN
ijtc-662	66	7	&	&	CCONJ
ijtc-662	66	8	accounting	accounting	PROPN
ijtc-662	66	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	66	10	liquidity	liquidity	NOUN
ijtc-662	66	11	ratio	ratio	NOUN
ijtc-662	66	12	the	the	DET
ijtc-662	66	13	liquidity	liquidity	NOUN
ijtc-662	66	14	ratio	ratio	NOUN
ijtc-662	66	15	is	be	AUX
ijtc-662	66	16	a	a	DET
ijtc-662	66	17	ratio	ratio	NOUN
ijtc-662	66	18	that	that	PRON
ijtc-662	66	19	is	be	AUX
ijtc-662	66	20	the	the	DET
ijtc-662	66	21	basis	basis	NOUN
ijtc-662	66	22	for	for	ADP
ijtc-662	66	23	determining	determine	VERB
ijtc-662	66	24	how	how	SCONJ
ijtc-662	66	25	far	far	ADV
ijtc-662	66	26	a	a	DET
ijtc-662	66	27	company	company	NOUN
ijtc-662	66	28	can	can	AUX
ijtc-662	66	29	meet	meet	VERB
ijtc-662	66	30	its	its	PRON
ijtc-662	66	31	short	short	ADJ
ijtc-662	66	32	-	-	PUNCT
ijtc-662	66	33	term	term	NOUN
ijtc-662	66	34	debt	debt	NOUN
ijtc-662	66	35	obligations	obligation	NOUN
ijtc-662	66	36	.	.	PUNCT
ijtc-662	67	1	the	the	DET
ijtc-662	67	2	liquidity	liquidity	NOUN
ijtc-662	67	3	ratio	ratio	NOUN
ijtc-662	67	4	itself	itself	PRON
ijtc-662	67	5	consists	consist	VERB
ijtc-662	67	6	of	of	ADP
ijtc-662	67	7	(	(	PUNCT
ijtc-662	67	8	1	1	X
ijtc-662	67	9	)	)	PUNCT
ijtc-662	67	10	the	the	DET
ijtc-662	67	11	current	current	ADJ
ijtc-662	67	12	ratio	ratio	NOUN
ijtc-662	67	13	,	,	PUNCT
ijtc-662	67	14	which	which	PRON
ijtc-662	67	15	serves	serve	VERB
ijtc-662	67	16	to	to	PART
ijtc-662	67	17	see	see	VERB
ijtc-662	67	18	how	how	SCONJ
ijtc-662	67	19	far	far	ADV
ijtc-662	67	20	the	the	DET
ijtc-662	67	21	company	company	NOUN
ijtc-662	67	22	can	can	AUX
ijtc-662	67	23	pay	pay	VERB
ijtc-662	67	24	its	its	PRON
ijtc-662	67	25	short	short	ADJ
ijtc-662	67	26	-	-	PUNCT
ijtc-662	67	27	term	term	NOUN
ijtc-662	67	28	debt	debt	NOUN
ijtc-662	67	29	as	as	ADP
ijtc-662	67	30	a	a	DET
ijtc-662	67	31	whole	whole	NOUN
ijtc-662	67	32	at	at	ADP
ijtc-662	67	33	maturity	maturity	NOUN
ijtc-662	67	34	,	,	PUNCT
ijtc-662	67	35	(	(	PUNCT
ijtc-662	67	36	2	2	X
ijtc-662	67	37	)	)	PUNCT
ijtc-662	67	38	the	the	DET
ijtc-662	67	39	quick	quick	ADJ
ijtc-662	67	40	ratio	ratio	NOUN
ijtc-662	67	41	,	,	PUNCT
ijtc-662	67	42	which	which	PRON
ijtc-662	67	43	is	be	AUX
ijtc-662	67	44	the	the	DET
ijtc-662	67	45	basis	basis	NOUN
ijtc-662	67	46	for	for	ADP
ijtc-662	67	47	determining	determine	VERB
ijtc-662	67	48	the	the	DET
ijtc-662	67	49	comparison	comparison	NOUN
ijtc-662	67	50	between	between	ADP
ijtc-662	67	51	current	current	ADJ
ijtc-662	67	52	assets	asset	NOUN
ijtc-662	67	53	and	and	CCONJ
ijtc-662	67	54	current	current	ADJ
ijtc-662	67	55	liabilities	liability	NOUN
ijtc-662	67	56	and	and	CCONJ
ijtc-662	67	57	see	see	VERB
ijtc-662	67	58	if	if	SCONJ
ijtc-662	67	59	the	the	DET
ijtc-662	67	60	comparison	comparison	NOUN
ijtc-662	67	61	can	can	AUX
ijtc-662	67	62	cover	cover	VERB
ijtc-662	67	63	its	its	PRON
ijtc-662	67	64	current	current	ADJ
ijtc-662	67	65	liabilities	liability	NOUN
ijtc-662	67	66	,	,	PUNCT
ijtc-662	67	67	(	(	PUNCT
ijtc-662	67	68	3	3	X
ijtc-662	67	69	)	)	PUNCT
ijtc-662	67	70	cash	cash	NOUN
ijtc-662	67	71	ratio	ratio	NOUN
ijtc-662	67	72	,	,	PUNCT
ijtc-662	67	73	is	be	AUX
ijtc-662	67	74	a	a	DET
ijtc-662	67	75	calculation	calculation	NOUN
ijtc-662	67	76	that	that	PRON
ijtc-662	67	77	functions	function	VERB
ijtc-662	67	78	to	to	PART
ijtc-662	67	79	see	see	VERB
ijtc-662	67	80	the	the	DET
ijtc-662	67	81	company	company	NOUN
ijtc-662	67	82	's	's	PART
ijtc-662	67	83	ability	ability	NOUN
ijtc-662	67	84	to	to	PART
ijtc-662	67	85	pay	pay	VERB
ijtc-662	67	86	off	off	ADP
ijtc-662	67	87	short	short	ADJ
ijtc-662	67	88	-	-	PUNCT
ijtc-662	67	89	term	term	NOUN
ijtc-662	67	90	debt	debt	NOUN
ijtc-662	67	91	with	with	ADP
ijtc-662	67	92	the	the	DET
ijtc-662	67	93	accumulated	accumulate	VERB
ijtc-662	67	94	results	result	NOUN
ijtc-662	67	95	of	of	ADP
ijtc-662	67	96	a	a	DET
ijtc-662	67	97	comparison	comparison	NOUN
ijtc-662	67	98	of	of	ADP
ijtc-662	67	99	the	the	DET
ijtc-662	67	100	amount	amount	NOUN
ijtc-662	67	101	of	of	ADP
ijtc-662	67	102	cash	cash	NOUN
ijtc-662	67	103	with	with	ADP
ijtc-662	67	104	current	current	ADJ
ijtc-662	67	105	debt	debt	NOUN
ijtc-662	67	106	,	,	PUNCT
ijtc-662	67	107	(	(	PUNCT
ijtc-662	67	108	4	4	X
ijtc-662	67	109	)	)	PUNCT
ijtc-662	67	110	working	work	VERB
ijtc-662	67	111	capital	capital	NOUN
ijtc-662	67	112	to	to	AUX
ijtc-662	67	113	total	total	ADJ
ijtc-662	67	114	assets	asset	NOUN
ijtc-662	67	115	ratio	ratio	NOUN
ijtc-662	67	116	to	to	PART
ijtc-662	67	117	see	see	VERB
ijtc-662	67	118	the	the	DET
ijtc-662	67	119	value	value	NOUN
ijtc-662	67	120	company	company	NOUN
ijtc-662	67	121	liquidity	liquidity	NOUN
ijtc-662	67	122	(	(	PUNCT
ijtc-662	67	123	kasmir	kasmir	PROPN
ijtc-662	67	124	,	,	PUNCT
ijtc-662	67	125	2008	2008	NUM
ijtc-662	67	126	)	)	PUNCT
ijtc-662	67	127	.	.	PUNCT
ijtc-662	68	1	1	1	X
ijtc-662	68	2	.	.	X
ijtc-662	68	3	current	current	ADJ
ijtc-662	68	4	ratio	ratio	NOUN
ijtc-662	68	5	2	2	NUM
ijtc-662	68	6	.	.	PUNCT
ijtc-662	69	1	quick	quick	ADJ
ijtc-662	69	2	ratio	ratio	NOUN
ijtc-662	69	3	3	3	NUM
ijtc-662	69	4	.	.	PUNCT
ijtc-662	69	5	cash	cash	NOUN
ijtc-662	69	6	ratio	ratio	NOUN
ijtc-662	69	7	4	4	NUM
ijtc-662	69	8	.	.	PUNCT
ijtc-662	69	9	working	work	VERB
ijtc-662	69	10	capital	capital	NOUN
ijtc-662	69	11	to	to	ADP
ijtc-662	69	12	total	total	ADJ
ijtc-662	69	13	assets	asset	NOUN
ijtc-662	69	14	ratio	ratio	NOUN
ijtc-662	69	15	solvency	solvency	NOUN
ijtc-662	69	16	ratio	ratio	NOUN
ijtc-662	69	17	the	the	DET
ijtc-662	69	18	solvency	solvency	NOUN
ijtc-662	69	19	ratio	ratio	NOUN
ijtc-662	69	20	is	be	AUX
ijtc-662	69	21	a	a	DET
ijtc-662	69	22	ratio	ratio	NOUN
ijtc-662	69	23	that	that	PRON
ijtc-662	69	24	shows	show	VERB
ijtc-662	69	25	a	a	DET
ijtc-662	69	26	company	company	NOUN
ijtc-662	69	27	's	's	PART
ijtc-662	69	28	ability	ability	NOUN
ijtc-662	69	29	to	to	PART
ijtc-662	69	30	fulfill	fulfill	VERB
ijtc-662	69	31	all	all	PRON
ijtc-662	69	32	of	of	ADP
ijtc-662	69	33	its	its	PRON
ijtc-662	69	34	short	short	ADJ
ijtc-662	69	35	-	-	PUNCT
ijtc-662	69	36	term	term	NOUN
ijtc-662	69	37	and	and	CCONJ
ijtc-662	69	38	long	long	ADJ
ijtc-662	69	39	-	-	PUNCT
ijtc-662	69	40	term	term	NOUN
ijtc-662	69	41	debt	debt	NOUN
ijtc-662	69	42	obligations	obligation	NOUN
ijtc-662	69	43	.	.	PUNCT
ijtc-662	70	1	leverage	leverage	NOUN
ijtc-662	70	2	is	be	AUX
ijtc-662	70	3	said	say	VERB
ijtc-662	70	4	to	to	PART
ijtc-662	70	5	be	be	AUX
ijtc-662	70	6	high	high	ADJ
ijtc-662	70	7	if	if	SCONJ
ijtc-662	70	8	the	the	DET
ijtc-662	70	9	company	company	NOUN
ijtc-662	70	10	uses	use	VERB
ijtc-662	70	11	much	much	ADJ
ijtc-662	70	12	debt	debt	NOUN
ijtc-662	70	13	to	to	PART
ijtc-662	70	14	finance	finance	VERB
ijtc-662	70	15	its	its	PRON
ijtc-662	70	16	operational	operational	ADJ
ijtc-662	70	17	activities	activity	NOUN
ijtc-662	70	18	.	.	PUNCT
ijtc-662	71	1	the	the	DET
ijtc-662	71	2	solvency	solvency	NOUN
ijtc-662	71	3	ratio	ratio	NOUN
ijtc-662	71	4	consists	consist	VERB
ijtc-662	71	5	of	of	ADP
ijtc-662	71	6	(	(	PUNCT
ijtc-662	71	7	1	1	X
ijtc-662	71	8	)	)	PUNCT
ijtc-662	71	9	the	the	DET
ijtc-662	71	10	total	total	ADJ
ijtc-662	71	11	debt	debt	NOUN
ijtc-662	71	12	to	to	ADP
ijtc-662	71	13	equity	equity	NOUN
ijtc-662	71	14	ratio	ratio	NOUN
ijtc-662	71	15	serves	serve	VERB
ijtc-662	71	16	to	to	PART
ijtc-662	71	17	calculate	calculate	VERB
ijtc-662	71	18	how	how	SCONJ
ijtc-662	71	19	capable	capable	ADJ
ijtc-662	71	20	the	the	DET
ijtc-662	71	21	equity	equity	NOUN
ijtc-662	71	22	owned	own	VERB
ijtc-662	71	23	by	by	ADP
ijtc-662	71	24	the	the	DET
ijtc-662	71	25	company	company	NOUN
ijtc-662	71	26	is	be	AUX
ijtc-662	71	27	to	to	PART
ijtc-662	71	28	bear	bear	VERB
ijtc-662	71	29	the	the	DET
ijtc-662	71	30	liabilities	liability	NOUN
ijtc-662	71	31	owned	own	VERB
ijtc-662	71	32	by	by	ADP
ijtc-662	71	33	the	the	DET
ijtc-662	71	34	company	company	NOUN
ijtc-662	71	35	,	,	PUNCT
ijtc-662	71	36	(	(	PUNCT
ijtc-662	71	37	2	2	X
ijtc-662	71	38	)	)	PUNCT
ijtc-662	71	39	the	the	DET
ijtc-662	71	40	debt	debt	NOUN
ijtc-662	71	41	to	to	ADP
ijtc-662	71	42	asset	asset	NOUN
ijtc-662	71	43	ratio	ratio	NOUN
ijtc-662	71	44	is	be	AUX
ijtc-662	71	45	used	use	VERB
ijtc-662	71	46	to	to	PART
ijtc-662	71	47	see	see	VERB
ijtc-662	71	48	how	how	SCONJ
ijtc-662	71	49	capable	capable	ADJ
ijtc-662	71	50	the	the	DET
ijtc-662	71	51	assets	asset	NOUN
ijtc-662	71	52	owned	own	VERB
ijtc-662	71	53	by	by	ADP
ijtc-662	71	54	the	the	DET
ijtc-662	71	55	company	company	NOUN
ijtc-662	71	56	are	be	AUX
ijtc-662	71	57	in	in	ADP
ijtc-662	71	58	bearing	bear	VERB
ijtc-662	71	59	the	the	DET
ijtc-662	71	60	debt	debt	NOUN
ijtc-662	71	61	owned	own	VERB
ijtc-662	71	62	by	by	ADP
ijtc-662	71	63	the	the	DET
ijtc-662	71	64	company	company	NOUN
ijtc-662	71	65	itself	itself	PRON
ijtc-662	71	66	;	;	PUNCT
ijtc-662	71	67	generally	generally	ADV
ijtc-662	71	68	,	,	PUNCT
ijtc-662	71	69	this	this	DET
ijtc-662	71	70	ratio	ratio	NOUN
ijtc-662	71	71	uses	use	VERB
ijtc-662	71	72	accumulated	accumulate	VERB
ijtc-662	71	73	comparisons	comparison	NOUN
ijtc-662	71	74	,	,	PUNCT
ijtc-662	71	75	(	(	PUNCT
ijtc-662	71	76	3	3	X
ijtc-662	71	77	)	)	PUNCT
ijtc-662	71	78	the	the	DET
ijtc-662	71	79	long	long	ADJ
ijtc-662	71	80	term	term	NOUN
ijtc-662	71	81	debt	debt	NOUN
ijtc-662	71	82	to	to	ADP
ijtc-662	71	83	equity	equity	NOUN
ijtc-662	71	84	ratio	ratio	NOUN
ijtc-662	71	85	serves	serve	VERB
ijtc-662	71	86	to	to	PART
ijtc-662	71	87	see	see	VERB
ijtc-662	71	88	the	the	DET
ijtc-662	71	89	comparison	comparison	NOUN
ijtc-662	71	90	between	between	ADP
ijtc-662	71	91	long	long	ADJ
ijtc-662	71	92	term	term	NOUN
ijtc-662	71	93	debt	debt	NOUN
ijtc-662	71	94	(	(	PUNCT
ijtc-662	71	95	non	non	ADJ
ijtc-662	71	96	-	-	ADJ
ijtc-662	71	97	current	current	ADJ
ijtc-662	71	98	liabilities	liability	NOUN
ijtc-662	71	99	/	/	SYM
ijtc-662	71	100	long	long	ADJ
ijtc-662	71	101	term	term	NOUN
ijtc-662	71	102	debt	debt	NOUN
ijtc-662	71	103	)	)	PUNCT
ijtc-662	71	104	and	and	CCONJ
ijtc-662	71	105	total	total	ADJ
ijtc-662	71	106	equity	equity	NOUN
ijtc-662	71	107	,	,	PUNCT
ijtc-662	71	108	(	(	PUNCT
ijtc-662	71	109	4	4	X
ijtc-662	71	110	)	)	PUNCT
ijtc-662	71	111	fixed	fix	VERB
ijtc-662	71	112	charge	charge	NOUN
ijtc-662	71	113	coverage	coverage	NOUN
ijtc-662	71	114	is	be	AUX
ijtc-662	71	115	a	a	DET
ijtc-662	71	116	ratio	ratio	NOUN
ijtc-662	71	117	that	that	PRON
ijtc-662	71	118	is	be	AUX
ijtc-662	71	119	almost	almost	ADV
ijtc-662	71	120	similar	similar	ADJ
ijtc-662	71	121	to	to	ADP
ijtc-662	71	122	the	the	DET
ijtc-662	71	123	time	time	NOUN
ijtc-662	71	124	's	's	PART
ijtc-662	71	125	interest	interest	NOUN
ijtc-662	71	126	earned	earn	VERB
ijtc-662	71	127	ratio	ratio	NOUN
ijtc-662	71	128	but	but	CCONJ
ijtc-662	71	129	is	be	AUX
ijtc-662	71	130	calculated	calculate	VERB
ijtc-662	71	131	if	if	SCONJ
ijtc-662	71	132	the	the	DET
ijtc-662	71	133	company	company	NOUN
ijtc-662	71	134	has	have	VERB
ijtc-662	71	135	a	a	DET
ijtc-662	71	136	lease	lease	NOUN
ijtc-662	71	137	contract	contract	NOUN
ijtc-662	71	138	in	in	ADP
ijtc-662	71	139	its	its	PRON
ijtc-662	71	140	operational	operational	ADJ
ijtc-662	71	141	activities	activity	NOUN
ijtc-662	71	142	.	.	PUNCT
ijtc-662	72	1	(	(	PUNCT
ijtc-662	72	2	5	5	NUM
ijtc-662	72	3	)	)	PUNCT
ijtc-662	72	4	times	time	NOUN
ijtc-662	72	5	interest	interest	NOUN
ijtc-662	72	6	earned	earn	VERB
ijtc-662	72	7	ratio	ratio	NOUN
ijtc-662	72	8	measures	measure	NOUN
ijtc-662	72	9	the	the	DET
ijtc-662	72	10	number	number	NOUN
ijtc-662	72	11	of	of	ADP
ijtc-662	72	12	times	time	NOUN
ijtc-662	72	13	an	an	DET
ijtc-662	72	14	operation	operation	NOUN
ijtc-662	72	15	/	/	SYM
ijtc-662	72	16	business	business	NOUN
ijtc-662	72	17	can	can	AUX
ijtc-662	72	18	pay	pay	VERB
ijtc-662	72	19	interest	interest	NOUN
ijtc-662	72	20	expense	expense	NOUN
ijtc-662	72	21	obligations	obligation	NOUN
ijtc-662	72	22	(	(	PUNCT
ijtc-662	72	23	amelia	amelia	PROPN
ijtc-662	72	24	et	et	PROPN
ijtc-662	72	25	al	al	PROPN
ijtc-662	72	26	.	.	PROPN
ijtc-662	72	27	,	,	PUNCT
ijtc-662	72	28	2019	2019	NUM
ijtc-662	72	29	)	)	PUNCT
ijtc-662	72	30	.	.	PUNCT
ijtc-662	73	1	corporate	corporate	ADJ
ijtc-662	73	2	policy	policy	NOUN
ijtc-662	73	3	strategy	strategy	NOUN
ijtc-662	73	4	based	base	VERB
ijtc-662	73	5	on	on	ADP
ijtc-662	73	6	comparison	comparison	NOUN
ijtc-662	73	7	of	of	ADP
ijtc-662	73	8	financial	financial	ADJ
ijtc-662	73	9	performance	performance	NOUN
ijtc-662	73	10	due	due	ADP
ijtc-662	73	11	to	to	ADP
ijtc-662	73	12	the	the	DET
ijtc-662	73	13	impact	impact	NOUN
ijtc-662	73	14	of	of	ADP
ijtc-662	73	15	the	the	DET
ijtc-662	73	16	covid-19	covid-19	PROPN
ijtc-662	73	17	pandemic	pandemic	ADJ
ijtc-662	73	18	andriani	andriani	PROPN
ijtc-662	73	19	,	,	PUNCT
ijtc-662	73	20	ananto	ananto	ADP
ijtc-662	73	21	,	,	PUNCT
ijtc-662	73	22	fitri	fitri	ADJ
ijtc-662	73	23	,	,	PUNCT
ijtc-662	73	24	and	and	CCONJ
ijtc-662	73	25	aprila	aprila	PROPN
ijtc-662	73	26	74	74	NUM
ijtc-662	74	1	|	|	ADV
ijtc-662	74	2	ilomata	ilomata	PROPN
ijtc-662	74	3	international	international	ADJ
ijtc-662	74	4	journal	journal	NOUN
ijtc-662	74	5	of	of	ADP
ijtc-662	74	6	tax	tax	PROPN
ijtc-662	74	7	&	&	CCONJ
ijtc-662	74	8	accounting	accounting	PROPN
ijtc-662	74	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	74	10	1	1	NUM
ijtc-662	74	11	.	.	PUNCT
ijtc-662	74	12	total	total	ADJ
ijtc-662	74	13	debt	debt	NOUN
ijtc-662	74	14	to	to	ADP
ijtc-662	74	15	equity	equity	NOUN
ijtc-662	74	16	ratio	ratio	NOUN
ijtc-662	74	17	(	(	PUNCT
ijtc-662	74	18	der	der	NOUN
ijtc-662	74	19	)	)	PUNCT
ijtc-662	74	20	2	2	NUM
ijtc-662	74	21	.	.	X
ijtc-662	74	22	debt	debt	NOUN
ijtc-662	74	23	to	to	ADP
ijtc-662	74	24	asset	asset	NOUN
ijtc-662	74	25	ratio	ratio	NOUN
ijtc-662	74	26	(	(	PUNCT
ijtc-662	74	27	dar	dar	NOUN
ijtc-662	74	28	)	)	PUNCT
ijtc-662	74	29	3	3	NUM
ijtc-662	74	30	.	.	PUNCT
ijtc-662	74	31	long	long	ADJ
ijtc-662	74	32	-	-	PUNCT
ijtc-662	74	33	term	term	NOUN
ijtc-662	74	34	debt	debt	NOUN
ijtc-662	74	35	to	to	ADP
ijtc-662	74	36	equity	equity	NOUN
ijtc-662	74	37	ratio	ratio	NOUN
ijtc-662	74	38	4	4	NUM
ijtc-662	74	39	.	.	PUNCT
ijtc-662	74	40	fixed	fix	VERB
ijtc-662	74	41	charge	charge	NOUN
ijtc-662	74	42	coverage	coverage	NOUN
ijtc-662	74	43	5	5	NUM
ijtc-662	74	44	.	.	PUNCT
ijtc-662	74	45	times	time	NOUN
ijtc-662	74	46	interest	interest	NOUN
ijtc-662	74	47	earned	earn	VERB
ijtc-662	74	48	ratio	ratio	NOUN
ijtc-662	74	49	activity	activity	NOUN
ijtc-662	74	50	ratio	ratio	NOUN
ijtc-662	74	51	the	the	DET
ijtc-662	74	52	activity	activity	NOUN
ijtc-662	74	53	ratio	ratio	NOUN
ijtc-662	74	54	is	be	AUX
ijtc-662	74	55	a	a	DET
ijtc-662	74	56	ratio	ratio	NOUN
ijtc-662	74	57	that	that	PRON
ijtc-662	74	58	shows	show	VERB
ijtc-662	74	59	the	the	DET
ijtc-662	74	60	effectiveness	effectiveness	NOUN
ijtc-662	74	61	of	of	ADP
ijtc-662	74	62	using	use	VERB
ijtc-662	74	63	assets	asset	NOUN
ijtc-662	74	64	financed	finance	VERB
ijtc-662	74	65	with	with	ADP
ijtc-662	74	66	debt	debt	NOUN
ijtc-662	74	67	.	.	PUNCT
ijtc-662	75	1	the	the	DET
ijtc-662	75	2	ratio	ratio	NOUN
ijtc-662	75	3	includes	include	VERB
ijtc-662	75	4	(	(	PUNCT
ijtc-662	75	5	1	1	NUM
ijtc-662	75	6	)	)	PUNCT
ijtc-662	75	7	total	total	ADJ
ijtc-662	75	8	assets	asset	NOUN
ijtc-662	75	9	turnover	turnover	NOUN
ijtc-662	75	10	to	to	PART
ijtc-662	75	11	calculate	calculate	VERB
ijtc-662	75	12	the	the	DET
ijtc-662	75	13	turnover	turnover	NOUN
ijtc-662	75	14	of	of	ADP
ijtc-662	75	15	funds	fund	NOUN
ijtc-662	75	16	invested	invest	VERB
ijtc-662	75	17	in	in	ADP
ijtc-662	75	18	assets	asset	NOUN
ijtc-662	75	19	in	in	ADP
ijtc-662	75	20	one	one	NUM
ijtc-662	75	21	period	period	NOUN
ijtc-662	75	22	,	,	PUNCT
ijtc-662	75	23	(	(	PUNCT
ijtc-662	75	24	2	2	X
ijtc-662	75	25	)	)	PUNCT
ijtc-662	75	26	receivable	receivable	ADJ
ijtc-662	75	27	turnover	turnover	NOUN
ijtc-662	75	28	serves	serve	VERB
ijtc-662	75	29	to	to	PART
ijtc-662	75	30	see	see	VERB
ijtc-662	75	31	the	the	DET
ijtc-662	75	32	turnover	turnover	NOUN
ijtc-662	75	33	of	of	ADP
ijtc-662	75	34	funds	fund	NOUN
ijtc-662	75	35	embedded	embed	VERB
ijtc-662	75	36	in	in	ADP
ijtc-662	75	37	receivables	receivables	NOUN
ijtc-662	75	38	,	,	PUNCT
ijtc-662	75	39	(	(	PUNCT
ijtc-662	75	40	3	3	X
ijtc-662	75	41	)	)	PUNCT
ijtc-662	75	42	account	account	NOUN
ijtc-662	75	43	payable	payable	ADJ
ijtc-662	75	44	turnover	turnover	NOUN
ijtc-662	75	45	is	be	AUX
ijtc-662	75	46	used	use	VERB
ijtc-662	75	47	to	to	PART
ijtc-662	75	48	see	see	VERB
ijtc-662	75	49	the	the	DET
ijtc-662	75	50	frequency	frequency	NOUN
ijtc-662	75	51	of	of	ADP
ijtc-662	75	52	payment	payment	NOUN
ijtc-662	75	53	of	of	ADP
ijtc-662	75	54	company	company	NOUN
ijtc-662	75	55	debts	debt	NOUN
ijtc-662	75	56	to	to	ADP
ijtc-662	75	57	creditors	creditor	NOUN
ijtc-662	75	58	,	,	PUNCT
ijtc-662	75	59	(	(	PUNCT
ijtc-662	75	60	4	4	X
ijtc-662	75	61	)	)	PUNCT
ijtc-662	75	62	inventory	inventory	NOUN
ijtc-662	75	63	turnover	turnover	NOUN
ijtc-662	75	64	looks	look	VERB
ijtc-662	75	65	at	at	ADP
ijtc-662	75	66	the	the	DET
ijtc-662	75	67	effectiveness	effectiveness	NOUN
ijtc-662	75	68	of	of	ADP
ijtc-662	75	69	the	the	DET
ijtc-662	75	70	turnover	turnover	NOUN
ijtc-662	75	71	of	of	ADP
ijtc-662	75	72	funds	fund	NOUN
ijtc-662	75	73	invested	invest	VERB
ijtc-662	75	74	in	in	ADP
ijtc-662	75	75	inventory	inventory	NOUN
ijtc-662	75	76	,	,	PUNCT
ijtc-662	75	77	(	(	PUNCT
ijtc-662	75	78	5	5	X
ijtc-662	75	79	)	)	PUNCT
ijtc-662	75	80	working	work	VERB
ijtc-662	75	81	capital	capital	NOUN
ijtc-662	75	82	turnover	turnover	NOUN
ijtc-662	75	83	is	be	AUX
ijtc-662	75	84	a	a	DET
ijtc-662	75	85	picture	picture	NOUN
ijtc-662	75	86	of	of	ADP
ijtc-662	75	87	the	the	DET
ijtc-662	75	88	ability	ability	NOUN
ijtc-662	75	89	of	of	ADP
ijtc-662	75	90	a	a	DET
ijtc-662	75	91	company	company	NOUN
ijtc-662	75	92	's	's	PART
ijtc-662	75	93	net	net	ADJ
ijtc-662	75	94	working	work	VERB
ijtc-662	75	95	capital	capital	NOUN
ijtc-662	75	96	to	to	PART
ijtc-662	75	97	rotate	rotate	VERB
ijtc-662	75	98	in	in	ADP
ijtc-662	75	99	an	an	DET
ijtc-662	75	100	accounting	accounting	NOUN
ijtc-662	75	101	period	period	NOUN
ijtc-662	75	102	(	(	PUNCT
ijtc-662	75	103	herispon	herispon	ADV
ijtc-662	75	104	,	,	PUNCT
ijtc-662	75	105	2016	2016	NUM
ijtc-662	75	106	)	)	PUNCT
ijtc-662	75	107	.	.	PUNCT
ijtc-662	76	1	1	1	X
ijtc-662	76	2	.	.	X
ijtc-662	76	3	total	total	ADJ
ijtc-662	76	4	assets	asset	NOUN
ijtc-662	76	5	turnover	turnover	NOUN
ijtc-662	76	6	2	2	NUM
ijtc-662	76	7	.	.	PUNCT
ijtc-662	76	8	receivable	receivable	ADJ
ijtc-662	76	9	turnover	turnover	NOUN
ijtc-662	76	10	corporate	corporate	ADJ
ijtc-662	76	11	policy	policy	NOUN
ijtc-662	76	12	strategy	strategy	NOUN
ijtc-662	76	13	based	base	VERB
ijtc-662	76	14	on	on	ADP
ijtc-662	76	15	comparison	comparison	NOUN
ijtc-662	76	16	of	of	ADP
ijtc-662	76	17	financial	financial	ADJ
ijtc-662	76	18	performance	performance	NOUN
ijtc-662	76	19	due	due	ADP
ijtc-662	76	20	to	to	ADP
ijtc-662	76	21	the	the	DET
ijtc-662	76	22	impact	impact	NOUN
ijtc-662	76	23	of	of	ADP
ijtc-662	76	24	the	the	DET
ijtc-662	76	25	covid-19	covid-19	PROPN
ijtc-662	76	26	pandemic	pandemic	ADJ
ijtc-662	76	27	andriani	andriani	PROPN
ijtc-662	76	28	,	,	PUNCT
ijtc-662	76	29	ananto	ananto	ADP
ijtc-662	76	30	,	,	PUNCT
ijtc-662	76	31	fitri	fitri	ADJ
ijtc-662	76	32	,	,	PUNCT
ijtc-662	76	33	and	and	CCONJ
ijtc-662	76	34	aprila	aprila	NOUN
ijtc-662	76	35	75	75	NUM
ijtc-662	76	36	|	|	ADV
ijtc-662	76	37	ilomata	ilomata	PROPN
ijtc-662	76	38	international	international	ADJ
ijtc-662	76	39	journal	journal	NOUN
ijtc-662	76	40	of	of	ADP
ijtc-662	76	41	tax	tax	PROPN
ijtc-662	76	42	&	&	CCONJ
ijtc-662	76	43	accounting	account	VERB
ijtc-662	77	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	77	2	3	3	NUM
ijtc-662	77	3	.	.	PUNCT
ijtc-662	77	4	inventory	inventory	NOUN
ijtc-662	77	5	turnover	turnover	NOUN
ijtc-662	77	6	4	4	NUM
ijtc-662	77	7	.	.	PUNCT
ijtc-662	77	8	working	work	VERB
ijtc-662	77	9	capital	capital	NOUN
ijtc-662	77	10	turnover	turnover	NOUN
ijtc-662	77	11	5	5	NUM
ijtc-662	77	12	.	.	PUNCT
ijtc-662	77	13	accounts	account	VERB
ijtc-662	77	14	payable	payable	ADJ
ijtc-662	77	15	turnover	turnover	NOUN
ijtc-662	77	16	profitability	profitability	NOUN
ijtc-662	77	17	ratio	ratio	NOUN
ijtc-662	77	18	the	the	DET
ijtc-662	77	19	profitability	profitability	NOUN
ijtc-662	77	20	ratio	ratio	NOUN
ijtc-662	77	21	is	be	AUX
ijtc-662	77	22	a	a	DET
ijtc-662	77	23	ratio	ratio	NOUN
ijtc-662	77	24	that	that	PRON
ijtc-662	77	25	is	be	AUX
ijtc-662	77	26	generally	generally	ADV
ijtc-662	77	27	used	use	VERB
ijtc-662	77	28	to	to	PART
ijtc-662	77	29	see	see	VERB
ijtc-662	77	30	a	a	DET
ijtc-662	77	31	comparison	comparison	NOUN
ijtc-662	77	32	of	of	ADP
ijtc-662	77	33	the	the	DET
ijtc-662	77	34	level	level	NOUN
ijtc-662	77	35	of	of	ADP
ijtc-662	77	36	return	return	NOUN
ijtc-662	77	37	earned	earn	VERB
ijtc-662	77	38	by	by	ADP
ijtc-662	77	39	a	a	DET
ijtc-662	77	40	company	company	NOUN
ijtc-662	77	41	with	with	ADP
ijtc-662	77	42	the	the	DET
ijtc-662	77	43	sales	sale	NOUN
ijtc-662	77	44	or	or	CCONJ
ijtc-662	77	45	assets	asset	NOUN
ijtc-662	77	46	it	it	PRON
ijtc-662	77	47	owns	own	VERB
ijtc-662	77	48	.	.	PUNCT
ijtc-662	78	1	this	this	DET
ijtc-662	78	2	ratio	ratio	NOUN
ijtc-662	78	3	is	be	AUX
ijtc-662	78	4	divided	divide	VERB
ijtc-662	78	5	into	into	ADP
ijtc-662	78	6	several	several	ADJ
ijtc-662	78	7	parts	part	NOUN
ijtc-662	78	8	,	,	PUNCT
ijtc-662	78	9	namely	namely	ADV
ijtc-662	78	10	:	:	PUNCT
ijtc-662	78	11	(	(	PUNCT
ijtc-662	78	12	1	1	X
ijtc-662	78	13	)	)	PUNCT
ijtc-662	78	14	gross	gross	ADJ
ijtc-662	78	15	profit	profit	NOUN
ijtc-662	78	16	margin	margin	NOUN
ijtc-662	78	17	functions	function	NOUN
ijtc-662	78	18	to	to	PART
ijtc-662	78	19	see	see	VERB
ijtc-662	78	20	the	the	DET
ijtc-662	78	21	percentage	percentage	NOUN
ijtc-662	78	22	of	of	ADP
ijtc-662	78	23	profit	profit	NOUN
ijtc-662	78	24	earned	earn	VERB
ijtc-662	78	25	from	from	ADP
ijtc-662	78	26	product	product	NOUN
ijtc-662	78	27	sales	sale	NOUN
ijtc-662	78	28	activities	activity	NOUN
ijtc-662	78	29	carried	carry	VERB
ijtc-662	78	30	out	out	ADP
ijtc-662	78	31	by	by	ADP
ijtc-662	78	32	the	the	DET
ijtc-662	78	33	company	company	NOUN
ijtc-662	78	34	,	,	PUNCT
ijtc-662	78	35	(	(	PUNCT
ijtc-662	78	36	2	2	X
ijtc-662	78	37	)	)	PUNCT
ijtc-662	78	38	net	net	ADJ
ijtc-662	78	39	profit	profit	NOUN
ijtc-662	78	40	margin	margin	NOUN
ijtc-662	78	41	is	be	AUX
ijtc-662	78	42	used	use	VERB
ijtc-662	78	43	to	to	PART
ijtc-662	78	44	see	see	VERB
ijtc-662	78	45	the	the	DET
ijtc-662	78	46	level	level	NOUN
ijtc-662	78	47	of	of	ADP
ijtc-662	78	48	net	net	ADJ
ijtc-662	78	49	profit	profit	NOUN
ijtc-662	78	50	obtained	obtain	VERB
ijtc-662	78	51	from	from	ADP
ijtc-662	78	52	the	the	DET
ijtc-662	78	53	business	business	NOUN
ijtc-662	78	54	being	be	AUX
ijtc-662	78	55	carried	carry	VERB
ijtc-662	78	56	out	out	ADP
ijtc-662	78	57	,	,	PUNCT
ijtc-662	78	58	(	(	PUNCT
ijtc-662	78	59	3	3	X
ijtc-662	78	60	)	)	PUNCT
ijtc-662	78	61	return	return	NOUN
ijtc-662	78	62	on	on	ADP
ijtc-662	78	63	total	total	ADJ
ijtc-662	78	64	assets	asset	NOUN
ijtc-662	78	65	is	be	AUX
ijtc-662	78	66	a	a	DET
ijtc-662	78	67	ratio	ratio	NOUN
ijtc-662	78	68	that	that	PRON
ijtc-662	78	69	assesses	assess	VERB
ijtc-662	78	70	the	the	DET
ijtc-662	78	71	percentage	percentage	NOUN
ijtc-662	78	72	of	of	ADP
ijtc-662	78	73	net	net	ADJ
ijtc-662	78	74	profit	profit	NOUN
ijtc-662	78	75	generated	generate	VERB
ijtc-662	78	76	for	for	ADP
ijtc-662	78	77	each	each	DET
ijtc-662	78	78	rupiah	rupiah	NOUN
ijtc-662	78	79	of	of	ADP
ijtc-662	78	80	total	total	ADJ
ijtc-662	78	81	assets	asset	NOUN
ijtc-662	78	82	,	,	PUNCT
ijtc-662	78	83	(	(	PUNCT
ijtc-662	78	84	4	4	X
ijtc-662	78	85	)	)	PUNCT
ijtc-662	78	86	return	return	NOUN
ijtc-662	78	87	on	on	ADP
ijtc-662	78	88	equity	equity	NOUN
ijtc-662	78	89	ratio	ratio	NOUN
ijtc-662	78	90	is	be	AUX
ijtc-662	78	91	a	a	DET
ijtc-662	78	92	ratio	ratio	NOUN
ijtc-662	78	93	that	that	PRON
ijtc-662	78	94	aims	aim	VERB
ijtc-662	78	95	to	to	PART
ijtc-662	78	96	measure	measure	VERB
ijtc-662	78	97	the	the	DET
ijtc-662	78	98	percentage	percentage	NOUN
ijtc-662	78	99	of	of	ADP
ijtc-662	78	100	net	net	ADJ
ijtc-662	78	101	profit	profit	NOUN
ijtc-662	78	102	generated	generate	VERB
ijtc-662	78	103	for	for	ADP
ijtc-662	78	104	each	each	DET
ijtc-662	78	105	rupiah	rupiah	NOUN
ijtc-662	78	106	of	of	ADP
ijtc-662	78	107	equity	equity	NOUN
ijtc-662	78	108	capital	capital	NOUN
ijtc-662	78	109	,	,	PUNCT
ijtc-662	78	110	(	(	PUNCT
ijtc-662	78	111	5	5	X
ijtc-662	78	112	)	)	PUNCT
ijtc-662	78	113	earnings	earning	NOUN
ijtc-662	78	114	per	per	ADP
ijtc-662	78	115	share	share	NOUN
ijtc-662	78	116	is	be	AUX
ijtc-662	78	117	used	use	VERB
ijtc-662	78	118	to	to	PART
ijtc-662	78	119	see	see	VERB
ijtc-662	78	120	the	the	DET
ijtc-662	78	121	percentage	percentage	NOUN
ijtc-662	78	122	of	of	ADP
ijtc-662	78	123	the	the	DET
ijtc-662	78	124	company	company	NOUN
ijtc-662	78	125	's	's	PART
ijtc-662	78	126	success	success	NOUN
ijtc-662	78	127	in	in	ADP
ijtc-662	78	128	achieving	achieve	VERB
ijtc-662	78	129	the	the	DET
ijtc-662	78	130	targets	target	NOUN
ijtc-662	78	131	expected	expect	VERB
ijtc-662	78	132	by	by	ADP
ijtc-662	78	133	shareholders	shareholder	NOUN
ijtc-662	78	134	(	(	PUNCT
ijtc-662	78	135	herispon	herispon	ADV
ijtc-662	78	136	,	,	PUNCT
ijtc-662	78	137	2016	2016	NUM
ijtc-662	78	138	)	)	PUNCT
ijtc-662	78	139	.	.	PUNCT
ijtc-662	79	1	1	1	X
ijtc-662	79	2	.	.	X
ijtc-662	79	3	gross	gross	ADJ
ijtc-662	79	4	profit	profit	NOUN
ijtc-662	79	5	margin	margin	NOUN
ijtc-662	79	6	2	2	NUM
ijtc-662	79	7	.	.	X
ijtc-662	79	8	net	net	ADJ
ijtc-662	79	9	profit	profit	NOUN
ijtc-662	79	10	margin	margin	NOUN
ijtc-662	79	11	3	3	NUM
ijtc-662	79	12	.	.	X
ijtc-662	79	13	return	return	NOUN
ijtc-662	79	14	on	on	ADP
ijtc-662	79	15	total	total	ADJ
ijtc-662	79	16	asset	asset	NOUN
ijtc-662	79	17	4	4	NUM
ijtc-662	79	18	.	.	PUNCT
ijtc-662	79	19	return	return	VERB
ijtc-662	79	20	on	on	ADP
ijtc-662	79	21	equity	equity	NOUN
ijtc-662	79	22	ratio	ratio	NOUN
ijtc-662	79	23	corporate	corporate	ADJ
ijtc-662	79	24	policy	policy	NOUN
ijtc-662	79	25	strategy	strategy	NOUN
ijtc-662	79	26	based	base	VERB
ijtc-662	79	27	on	on	ADP
ijtc-662	79	28	comparison	comparison	NOUN
ijtc-662	79	29	of	of	ADP
ijtc-662	79	30	financial	financial	ADJ
ijtc-662	79	31	performance	performance	NOUN
ijtc-662	79	32	due	due	ADP
ijtc-662	79	33	to	to	ADP
ijtc-662	79	34	the	the	DET
ijtc-662	79	35	impact	impact	NOUN
ijtc-662	79	36	of	of	ADP
ijtc-662	79	37	the	the	DET
ijtc-662	79	38	covid-19	covid-19	PROPN
ijtc-662	79	39	pandemic	pandemic	ADJ
ijtc-662	79	40	andriani	andriani	PROPN
ijtc-662	79	41	,	,	PUNCT
ijtc-662	79	42	ananto	ananto	ADP
ijtc-662	79	43	,	,	PUNCT
ijtc-662	79	44	fitri	fitri	ADJ
ijtc-662	79	45	,	,	PUNCT
ijtc-662	79	46	and	and	CCONJ
ijtc-662	79	47	aprila	aprila	PROPN
ijtc-662	80	1	76	76	NUM
ijtc-662	81	1	|	|	ADV
ijtc-662	81	2	ilomata	ilomata	PROPN
ijtc-662	81	3	international	international	ADJ
ijtc-662	81	4	journal	journal	NOUN
ijtc-662	81	5	of	of	ADP
ijtc-662	81	6	tax	tax	PROPN
ijtc-662	81	7	&	&	CCONJ
ijtc-662	81	8	accounting	accounting	NOUN
ijtc-662	81	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	81	10	5	5	NUM
ijtc-662	81	11	.	.	PUNCT
ijtc-662	82	1	earning	earn	VERB
ijtc-662	82	2	per	per	ADP
ijtc-662	82	3	share	share	NOUN
ijtc-662	82	4	research	research	NOUN
ijtc-662	82	5	framework	framework	NOUN
ijtc-662	82	6	this	this	DET
ijtc-662	82	7	research	research	NOUN
ijtc-662	82	8	framework	framework	NOUN
ijtc-662	82	9	uses	use	VERB
ijtc-662	82	10	eight	eight	NUM
ijtc-662	82	11	independent	independent	ADJ
ijtc-662	82	12	variables	variable	NOUN
ijtc-662	82	13	,	,	PUNCT
ijtc-662	82	14	which	which	PRON
ijtc-662	82	15	are	be	AUX
ijtc-662	82	16	proxies	proxy	NOUN
ijtc-662	82	17	for	for	ADP
ijtc-662	82	18	the	the	DET
ijtc-662	82	19	current	current	ADJ
ijtc-662	82	20	ratio	ratio	NOUN
ijtc-662	82	21	(	(	PUNCT
ijtc-662	82	22	x1	x1	PROPN
ijtc-662	82	23	)	)	PUNCT
ijtc-662	82	24	,	,	PUNCT
ijtc-662	82	25	total	total	ADJ
ijtc-662	82	26	debt	debt	NOUN
ijtc-662	82	27	to	to	ADP
ijtc-662	82	28	equity	equity	NOUN
ijtc-662	82	29	ratio	ratio	NOUN
ijtc-662	82	30	(	(	PUNCT
ijtc-662	82	31	x2	x2	PROPN
ijtc-662	82	32	)	)	PUNCT
ijtc-662	82	33	,	,	PUNCT
ijtc-662	82	34	debt	debt	NOUN
ijtc-662	82	35	to	to	ADP
ijtc-662	82	36	asset	asset	NOUN
ijtc-662	82	37	ratio	ratio	NOUN
ijtc-662	82	38	(	(	PUNCT
ijtc-662	82	39	x3	x3	ADJ
ijtc-662	82	40	)	)	PUNCT
ijtc-662	82	41	,	,	PUNCT
ijtc-662	82	42	receivable	receivable	ADJ
ijtc-662	82	43	turnover	turnover	NOUN
ijtc-662	82	44	(	(	PUNCT
ijtc-662	82	45	x4	x4	PROPN
ijtc-662	82	46	)	)	PUNCT
ijtc-662	82	47	,	,	PUNCT
ijtc-662	82	48	net	net	ADJ
ijtc-662	82	49	profit	profit	NOUN
ijtc-662	82	50	margin	margin	NOUN
ijtc-662	82	51	(	(	PUNCT
ijtc-662	82	52	x5	x5	NOUN
ijtc-662	82	53	)	)	PUNCT
ijtc-662	82	54	,	,	PUNCT
ijtc-662	82	55	for	for	ADP
ijtc-662	82	56	the	the	DET
ijtc-662	82	57	dependent	dependent	ADJ
ijtc-662	82	58	variable	variable	NOUN
ijtc-662	82	59	or	or	CCONJ
ijtc-662	82	60	variable	variable	ADJ
ijtc-662	82	61	(	(	PUNCT
ijtc-662	82	62	y	y	NOUN
ijtc-662	82	63	)	)	PUNCT
ijtc-662	82	64	in	in	ADP
ijtc-662	82	65	this	this	DET
ijtc-662	82	66	study	study	NOUN
ijtc-662	82	67	is	be	AUX
ijtc-662	82	68	the	the	DET
ijtc-662	82	69	financial	financial	ADJ
ijtc-662	82	70	performance	performance	NOUN
ijtc-662	82	71	of	of	ADP
ijtc-662	82	72	technology	technology	NOUN
ijtc-662	82	73	and	and	CCONJ
ijtc-662	82	74	infrastructure	infrastructure	NOUN
ijtc-662	82	75	sector	sector	NOUN
ijtc-662	82	76	companies	company	NOUN
ijtc-662	82	77	listed	list	VERB
ijtc-662	82	78	on	on	ADP
ijtc-662	82	79	the	the	DET
ijtc-662	82	80	indonesia	indonesia	PROPN
ijtc-662	82	81	stock	stock	PROPN
ijtc-662	82	82	exchange	exchange	PROPN
ijtc-662	82	83	in	in	ADP
ijtc-662	82	84	2018	2018	NUM
ijtc-662	82	85	-	-	SYM
ijtc-662	82	86	2021	2021	NUM
ijtc-662	82	87	later	later	ADV
ijtc-662	82	88	based	base	VERB
ijtc-662	82	89	on	on	ADP
ijtc-662	82	90	this	this	DET
ijtc-662	82	91	comparative	comparative	ADJ
ijtc-662	82	92	analysis	analysis	NOUN
ijtc-662	82	93	a	a	DET
ijtc-662	82	94	policy	policy	NOUN
ijtc-662	82	95	strategy	strategy	NOUN
ijtc-662	82	96	will	will	AUX
ijtc-662	82	97	be	be	AUX
ijtc-662	82	98	formulated	formulate	VERB
ijtc-662	82	99	for	for	ADP
ijtc-662	82	100	technology	technology	NOUN
ijtc-662	82	101	and	and	CCONJ
ijtc-662	82	102	infrastructure	infrastructure	NOUN
ijtc-662	82	103	companies	company	NOUN
ijtc-662	82	104	.	.	PUNCT
ijtc-662	83	1	based	base	VERB
ijtc-662	83	2	on	on	ADP
ijtc-662	83	3	previous	previous	ADJ
ijtc-662	83	4	research	research	NOUN
ijtc-662	83	5	and	and	CCONJ
ijtc-662	83	6	the	the	DET
ijtc-662	83	7	relationship	relationship	NOUN
ijtc-662	83	8	between	between	ADP
ijtc-662	83	9	variables	variable	NOUN
ijtc-662	83	10	,	,	PUNCT
ijtc-662	83	11	the	the	DET
ijtc-662	83	12	research	research	NOUN
ijtc-662	83	13	framework	framework	NOUN
ijtc-662	83	14	can	can	AUX
ijtc-662	83	15	be	be	AUX
ijtc-662	83	16	arranged	arrange	VERB
ijtc-662	83	17	as	as	SCONJ
ijtc-662	83	18	follows	follow	VERB
ijtc-662	83	19	:	:	PUNCT
ijtc-662	83	20	picture	picture	NOUN
ijtc-662	83	21	1	1	NUM
ijtc-662	83	22	research	research	NOUN
ijtc-662	83	23	framework	framework	NOUN
ijtc-662	83	24	method	method	NOUN
ijtc-662	83	25	research	research	NOUN
ijtc-662	83	26	design	design	NOUN
ijtc-662	83	27	the	the	DET
ijtc-662	83	28	research	research	NOUN
ijtc-662	83	29	design	design	NOUN
ijtc-662	83	30	will	will	AUX
ijtc-662	83	31	briefly	briefly	ADV
ijtc-662	83	32	describe	describe	VERB
ijtc-662	83	33	the	the	DET
ijtc-662	83	34	research	research	NOUN
ijtc-662	83	35	methods	method	NOUN
ijtc-662	83	36	used	use	VERB
ijtc-662	83	37	,	,	PUNCT
ijtc-662	83	38	such	such	ADJ
ijtc-662	83	39	as	as	ADP
ijtc-662	83	40	an	an	DET
ijtc-662	83	41	overview	overview	NOUN
ijtc-662	83	42	of	of	ADP
ijtc-662	83	43	the	the	DET
ijtc-662	83	44	relationships	relationship	NOUN
ijtc-662	83	45	between	between	ADP
ijtc-662	83	46	variables	variable	NOUN
ijtc-662	83	47	,	,	PUNCT
ijtc-662	83	48	the	the	DET
ijtc-662	83	49	population	population	NOUN
ijtc-662	83	50	and	and	CCONJ
ijtc-662	83	51	sample	sample	NOUN
ijtc-662	83	52	size	size	NOUN
ijtc-662	83	53	,	,	PUNCT
ijtc-662	83	54	the	the	DET
ijtc-662	83	55	selected	select	VERB
ijtc-662	83	56	sample	sample	NOUN
ijtc-662	83	57	technique	technique	NOUN
ijtc-662	83	58	,	,	PUNCT
ijtc-662	83	59	how	how	SCONJ
ijtc-662	83	60	to	to	PART
ijtc-662	83	61	collect	collect	VERB
ijtc-662	83	62	data	datum	NOUN
ijtc-662	83	63	,	,	PUNCT
ijtc-662	83	64	and	and	CCONJ
ijtc-662	83	65	the	the	DET
ijtc-662	83	66	analytical	analytical	ADJ
ijtc-662	83	67	tools	tool	NOUN
ijtc-662	83	68	used	use	VERB
ijtc-662	83	69	.	.	PUNCT
ijtc-662	84	1	this	this	DET
ijtc-662	84	2	type	type	NOUN
ijtc-662	84	3	of	of	ADP
ijtc-662	84	4	research	research	NOUN
ijtc-662	84	5	is	be	AUX
ijtc-662	84	6	comparative	comparative	ADJ
ijtc-662	84	7	with	with	ADP
ijtc-662	84	8	a	a	DET
ijtc-662	84	9	quantitative	quantitative	ADJ
ijtc-662	84	10	approach	approach	NOUN
ijtc-662	84	11	.	.	PUNCT
ijtc-662	85	1	later	later	ADV
ijtc-662	85	2	,	,	PUNCT
ijtc-662	85	3	based	base	VERB
ijtc-662	85	4	on	on	ADP
ijtc-662	85	5	the	the	DET
ijtc-662	85	6	results	result	NOUN
ijtc-662	85	7	of	of	ADP
ijtc-662	85	8	a	a	DET
ijtc-662	85	9	comparison	comparison	NOUN
ijtc-662	85	10	of	of	ADP
ijtc-662	85	11	financial	financial	ADJ
ijtc-662	85	12	performance	performance	NOUN
ijtc-662	85	13	,	,	PUNCT
ijtc-662	85	14	a	a	DET
ijtc-662	85	15	suitable	suitable	ADJ
ijtc-662	85	16	policy	policy	NOUN
ijtc-662	85	17	strategy	strategy	NOUN
ijtc-662	85	18	will	will	AUX
ijtc-662	85	19	be	be	AUX
ijtc-662	85	20	determined	determine	VERB
ijtc-662	85	21	for	for	ADP
ijtc-662	85	22	companies	company	NOUN
ijtc-662	85	23	in	in	ADP
ijtc-662	85	24	the	the	DET
ijtc-662	85	25	infrastructure	infrastructure	NOUN
ijtc-662	85	26	and	and	CCONJ
ijtc-662	85	27	technology	technology	NOUN
ijtc-662	85	28	sectors	sector	NOUN
ijtc-662	85	29	.	.	PUNCT
ijtc-662	86	1	according	accord	VERB
ijtc-662	86	2	to	to	ADP
ijtc-662	86	3	juliandi	juliandi	PROPN
ijtc-662	86	4	et	et	PROPN
ijtc-662	86	5	al	al	PROPN
ijtc-662	86	6	(	(	PUNCT
ijtc-662	86	7	2014	2014	NUM
ijtc-662	86	8	)	)	PUNCT
ijtc-662	86	9	,	,	PUNCT
ijtc-662	86	10	comparative	comparative	ADJ
ijtc-662	86	11	research	research	NOUN
ijtc-662	86	12	is	be	AUX
ijtc-662	86	13	conducted	conduct	VERB
ijtc-662	86	14	not	not	PART
ijtc-662	86	15	to	to	PART
ijtc-662	86	16	explain	explain	VERB
ijtc-662	86	17	corporate	corporate	ADJ
ijtc-662	86	18	policy	policy	NOUN
ijtc-662	86	19	strategy	strategy	NOUN
ijtc-662	86	20	based	base	VERB
ijtc-662	86	21	on	on	ADP
ijtc-662	86	22	comparison	comparison	NOUN
ijtc-662	86	23	of	of	ADP
ijtc-662	86	24	financial	financial	ADJ
ijtc-662	86	25	performance	performance	NOUN
ijtc-662	86	26	due	due	ADP
ijtc-662	86	27	to	to	ADP
ijtc-662	86	28	the	the	DET
ijtc-662	86	29	impact	impact	NOUN
ijtc-662	86	30	of	of	ADP
ijtc-662	86	31	the	the	DET
ijtc-662	86	32	covid-19	covid-19	PROPN
ijtc-662	86	33	pandemic	pandemic	ADJ
ijtc-662	86	34	andriani	andriani	PROPN
ijtc-662	86	35	,	,	PUNCT
ijtc-662	86	36	ananto	ananto	ADP
ijtc-662	86	37	,	,	PUNCT
ijtc-662	86	38	fitri	fitri	ADJ
ijtc-662	86	39	,	,	PUNCT
ijtc-662	86	40	and	and	CCONJ
ijtc-662	86	41	aprila	aprila	PROPN
ijtc-662	86	42	77	77	NUM
ijtc-662	87	1	|	|	ADV
ijtc-662	87	2	ilomata	ilomata	PROPN
ijtc-662	87	3	international	international	ADJ
ijtc-662	87	4	journal	journal	NOUN
ijtc-662	87	5	of	of	ADP
ijtc-662	87	6	tax	tax	PROPN
ijtc-662	87	7	&	&	CCONJ
ijtc-662	87	8	accounting	account	VERB
ijtc-662	87	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	87	10	causal	causal	ADJ
ijtc-662	87	11	relationships	relationship	NOUN
ijtc-662	87	12	directly	directly	ADV
ijtc-662	87	13	but	but	CCONJ
ijtc-662	87	14	to	to	PART
ijtc-662	87	15	make	make	VERB
ijtc-662	87	16	various	various	ADJ
ijtc-662	87	17	comparisons	comparison	NOUN
ijtc-662	87	18	between	between	ADP
ijtc-662	87	19	several	several	ADJ
ijtc-662	87	20	situations	situation	NOUN
ijtc-662	87	21	.	.	PUNCT
ijtc-662	88	1	on	on	ADP
ijtc-662	88	2	that	that	DET
ijtc-662	88	3	basis	basis	NOUN
ijtc-662	88	4	,	,	PUNCT
ijtc-662	88	5	an	an	DET
ijtc-662	88	6	assumption	assumption	NOUN
ijtc-662	88	7	is	be	AUX
ijtc-662	88	8	made	make	VERB
ijtc-662	88	9	about	about	ADP
ijtc-662	88	10	what	what	PRON
ijtc-662	88	11	causes	cause	VERB
ijtc-662	88	12	the	the	DET
ijtc-662	88	13	differences	difference	NOUN
ijtc-662	88	14	in	in	ADP
ijtc-662	88	15	situations	situation	NOUN
ijtc-662	88	16	.	.	PUNCT
ijtc-662	89	1	meanwhile	meanwhile	ADV
ijtc-662	89	2	,	,	PUNCT
ijtc-662	89	3	sekaran	sekaran	NOUN
ijtc-662	89	4	(	(	PUNCT
ijtc-662	89	5	2017	2017	NUM
ijtc-662	89	6	)	)	PUNCT
ijtc-662	89	7	explains	explain	VERB
ijtc-662	89	8	that	that	SCONJ
ijtc-662	89	9	the	the	DET
ijtc-662	89	10	quantitative	quantitative	ADJ
ijtc-662	89	11	approach	approach	NOUN
ijtc-662	89	12	focuses	focus	VERB
ijtc-662	89	13	more	more	ADJ
ijtc-662	89	14	on	on	ADP
ijtc-662	89	15	proving	prove	VERB
ijtc-662	89	16	the	the	DET
ijtc-662	89	17	hypothesis	hypothesis	NOUN
ijtc-662	89	18	.	.	PUNCT
ijtc-662	90	1	population	population	NOUN
ijtc-662	90	2	and	and	CCONJ
ijtc-662	90	3	sample	sample	VERB
ijtc-662	90	4	a	a	DET
ijtc-662	90	5	)	)	PUNCT
ijtc-662	90	6	population	population	NOUN
ijtc-662	90	7	the	the	DET
ijtc-662	90	8	population	population	NOUN
ijtc-662	90	9	in	in	ADP
ijtc-662	90	10	this	this	DET
ijtc-662	90	11	study	study	NOUN
ijtc-662	90	12	are	be	AUX
ijtc-662	90	13	all	all	PRON
ijtc-662	90	14	technology	technology	NOUN
ijtc-662	90	15	and	and	CCONJ
ijtc-662	90	16	infrastructure	infrastructure	NOUN
ijtc-662	90	17	sector	sector	NOUN
ijtc-662	90	18	companies	company	NOUN
ijtc-662	90	19	listed	list	VERB
ijtc-662	90	20	on	on	ADP
ijtc-662	90	21	the	the	DET
ijtc-662	90	22	indonesia	indonesia	PROPN
ijtc-662	90	23	stock	stock	PROPN
ijtc-662	90	24	exchange	exchange	PROPN
ijtc-662	90	25	in	in	ADP
ijtc-662	90	26	2018	2018	NUM
ijtc-662	90	27	-	-	SYM
ijtc-662	90	28	2021	2021	NUM
ijtc-662	90	29	.	.	PUNCT
ijtc-662	91	1	in	in	ADP
ijtc-662	91	2	general	general	ADJ
ijtc-662	91	3	,	,	PUNCT
ijtc-662	91	4	researchers	researcher	NOUN
ijtc-662	91	5	limit	limit	VERB
ijtc-662	91	6	the	the	DET
ijtc-662	91	7	population	population	NOUN
ijtc-662	91	8	with	with	ADP
ijtc-662	91	9	the	the	DET
ijtc-662	91	10	aim	aim	NOUN
ijtc-662	91	11	that	that	SCONJ
ijtc-662	91	12	the	the	DET
ijtc-662	91	13	research	research	NOUN
ijtc-662	91	14	population	population	NOUN
ijtc-662	91	15	is	be	AUX
ijtc-662	91	16	homogeneous	homogeneous	ADJ
ijtc-662	91	17	so	so	SCONJ
ijtc-662	91	18	that	that	SCONJ
ijtc-662	91	19	the	the	DET
ijtc-662	91	20	level	level	NOUN
ijtc-662	91	21	of	of	ADP
ijtc-662	91	22	difficulty	difficulty	NOUN
ijtc-662	91	23	in	in	ADP
ijtc-662	91	24	research	research	NOUN
ijtc-662	91	25	can	can	AUX
ijtc-662	91	26	be	be	AUX
ijtc-662	91	27	minimized	minimize	VERB
ijtc-662	91	28	.	.	PUNCT
ijtc-662	92	1	b	b	X
ijtc-662	92	2	)	)	PUNCT
ijtc-662	92	3	sample	sample	NOUN
ijtc-662	92	4	the	the	DET
ijtc-662	92	5	criteria	criterion	NOUN
ijtc-662	92	6	used	use	VERB
ijtc-662	92	7	as	as	ADP
ijtc-662	92	8	samples	sample	NOUN
ijtc-662	92	9	in	in	ADP
ijtc-662	92	10	this	this	DET
ijtc-662	92	11	study	study	NOUN
ijtc-662	92	12	are	be	AUX
ijtc-662	92	13	:	:	PUNCT
ijtc-662	92	14	1	1	X
ijtc-662	92	15	.	.	X
ijtc-662	92	16	technology	technology	NOUN
ijtc-662	92	17	and	and	CCONJ
ijtc-662	92	18	infrastructure	infrastructure	NOUN
ijtc-662	92	19	sector	sector	NOUN
ijtc-662	92	20	companies	company	NOUN
ijtc-662	92	21	listed	list	VERB
ijtc-662	92	22	on	on	ADP
ijtc-662	92	23	the	the	DET
ijtc-662	92	24	indonesia	indonesia	PROPN
ijtc-662	92	25	stock	stock	PROPN
ijtc-662	92	26	exchange	exchange	PROPN
ijtc-662	92	27	in	in	ADP
ijtc-662	92	28	2018	2018	NUM
ijtc-662	92	29	-	-	SYM
ijtc-662	92	30	2021	2021	NUM
ijtc-662	92	31	2	2	NUM
ijtc-662	92	32	.	.	PUNCT
ijtc-662	93	1	provide	provide	VERB
ijtc-662	93	2	complete	complete	ADJ
ijtc-662	93	3	annual	annual	ADJ
ijtc-662	93	4	financial	financial	ADJ
ijtc-662	93	5	reports	report	NOUN
ijtc-662	93	6	for	for	ADP
ijtc-662	93	7	the	the	DET
ijtc-662	93	8	2018	2018	NUM
ijtc-662	93	9	-	-	SYM
ijtc-662	93	10	2021	2021	NUM
ijtc-662	93	11	period	period	NOUN
ijtc-662	93	12	3	3	NUM
ijtc-662	93	13	.	.	PUNCT
ijtc-662	93	14	entire	entire	ADJ
ijtc-662	93	15	data	datum	NOUN
ijtc-662	93	16	regarding	regard	VERB
ijtc-662	93	17	the	the	DET
ijtc-662	93	18	variables	variable	NOUN
ijtc-662	93	19	studied	study	VERB
ijtc-662	93	20	are	be	AUX
ijtc-662	93	21	available	available	ADJ
ijtc-662	93	22	.	.	PUNCT
ijtc-662	94	1	table	table	NOUN
ijtc-662	94	2	1	1	NUM
ijtc-662	94	3	sample	sample	NOUN
ijtc-662	94	4	selection	selection	NOUN
ijtc-662	94	5	procedure	procedure	NOUN
ijtc-662	94	6	no	no	PROPN
ijtc-662	94	7	.	.	PUNCT
ijtc-662	95	1	criteria	criterion	NOUN
ijtc-662	95	2	total	total	VERB
ijtc-662	95	3	1	1	NUM
ijtc-662	95	4	.	.	PUNCT
ijtc-662	95	5	technology	technology	NOUN
ijtc-662	95	6	and	and	CCONJ
ijtc-662	95	7	infrastructure	infrastructure	NOUN
ijtc-662	95	8	sector	sector	NOUN
ijtc-662	95	9	companies	company	NOUN
ijtc-662	95	10	listed	list	VERB
ijtc-662	95	11	on	on	ADP
ijtc-662	95	12	the	the	DET
ijtc-662	95	13	indonesia	indonesia	PROPN
ijtc-662	95	14	stock	stock	PROPN
ijtc-662	95	15	exchange	exchange	NOUN
ijtc-662	95	16	in	in	ADP
ijtc-662	95	17	20182021	20182021	NUM
ijtc-662	95	18	86	86	NUM
ijtc-662	95	19	2	2	NUM
ijtc-662	95	20	.	.	PUNCT
ijtc-662	95	21	does	do	AUX
ijtc-662	95	22	not	not	PART
ijtc-662	95	23	provide	provide	VERB
ijtc-662	95	24	annual	annual	ADJ
ijtc-662	95	25	financial	financial	ADJ
ijtc-662	95	26	reports	report	NOUN
ijtc-662	95	27	for	for	ADP
ijtc-662	95	28	the	the	DET
ijtc-662	95	29	2018	2018	NUM
ijtc-662	95	30	-	-	SYM
ijtc-662	95	31	2021	2021	NUM
ijtc-662	95	32	period	period	NOUN
ijtc-662	95	33	(	(	PUNCT
ijtc-662	95	34	15	15	NUM
ijtc-662	95	35	)	)	PUNCT
ijtc-662	95	36	3	3	NUM
ijtc-662	95	37	.	.	PUNCT
ijtc-662	95	38	complete	complete	ADJ
ijtc-662	95	39	data	datum	NOUN
ijtc-662	95	40	regarding	regard	VERB
ijtc-662	95	41	the	the	DET
ijtc-662	95	42	variables	variable	NOUN
ijtc-662	95	43	studied	study	VERB
ijtc-662	95	44	are	be	AUX
ijtc-662	95	45	not	not	PART
ijtc-662	95	46	available	available	ADJ
ijtc-662	95	47	.	.	PUNCT
ijtc-662	96	1	(	(	PUNCT
ijtc-662	96	2	0	0	X
ijtc-662	96	3	)	)	PUNCT
ijtc-662	96	4	number	number	NOUN
ijtc-662	96	5	of	of	ADP
ijtc-662	96	6	selected	select	VERB
ijtc-662	96	7	research	research	NOUN
ijtc-662	96	8	samples	sample	NOUN
ijtc-662	96	9	71	71	NUM
ijtc-662	96	10	research	research	NOUN
ijtc-662	96	11	year	year	NOUN
ijtc-662	96	12	4	4	NUM
ijtc-662	96	13	the	the	DET
ijtc-662	96	14	total	total	ADJ
ijtc-662	96	15	number	number	NOUN
ijtc-662	96	16	of	of	ADP
ijtc-662	96	17	examples	example	NOUN
ijtc-662	96	18	in	in	ADP
ijtc-662	96	19	the	the	DET
ijtc-662	96	20	study	study	NOUN
ijtc-662	96	21	284	284	NUM
ijtc-662	96	22	variable	variable	ADJ
ijtc-662	96	23	operations	operation	NOUN
ijtc-662	96	24	a	a	DET
ijtc-662	96	25	variable	variable	NOUN
ijtc-662	96	26	is	be	AUX
ijtc-662	96	27	the	the	DET
ijtc-662	96	28	object	object	NOUN
ijtc-662	96	29	of	of	ADP
ijtc-662	96	30	research	research	NOUN
ijtc-662	96	31	observation	observation	NOUN
ijtc-662	96	32	,	,	PUNCT
ijtc-662	96	33	commonly	commonly	ADV
ijtc-662	96	34	referred	refer	VERB
ijtc-662	96	35	to	to	ADP
ijtc-662	96	36	as	as	ADP
ijtc-662	96	37	a	a	DET
ijtc-662	96	38	factor	factor	NOUN
ijtc-662	96	39	that	that	PRON
ijtc-662	96	40	has	have	VERB
ijtc-662	96	41	a	a	DET
ijtc-662	96	42	role	role	NOUN
ijtc-662	96	43	in	in	ADP
ijtc-662	96	44	research	research	NOUN
ijtc-662	96	45	or	or	CCONJ
ijtc-662	96	46	the	the	DET
ijtc-662	96	47	phenomenon	phenomenon	NOUN
ijtc-662	96	48	to	to	PART
ijtc-662	96	49	be	be	AUX
ijtc-662	96	50	studied	study	VERB
ijtc-662	96	51	.	.	PUNCT
ijtc-662	97	1	data	datum	NOUN
ijtc-662	97	2	sources	source	NOUN
ijtc-662	97	3	and	and	CCONJ
ijtc-662	97	4	data	datum	NOUN
ijtc-662	97	5	collection	collection	NOUN
ijtc-662	97	6	techniques	technique	NOUN
ijtc-662	97	7	a	a	DET
ijtc-662	97	8	)	)	PUNCT
ijtc-662	97	9	sample	sample	NOUN
ijtc-662	97	10	the	the	DET
ijtc-662	97	11	data	datum	NOUN
ijtc-662	97	12	used	use	VERB
ijtc-662	97	13	in	in	ADP
ijtc-662	97	14	this	this	DET
ijtc-662	97	15	study	study	NOUN
ijtc-662	97	16	is	be	AUX
ijtc-662	97	17	secondary	secondary	ADJ
ijtc-662	97	18	data	datum	NOUN
ijtc-662	97	19	that	that	PRON
ijtc-662	97	20	can	can	AUX
ijtc-662	97	21	be	be	AUX
ijtc-662	97	22	directly	directly	ADV
ijtc-662	97	23	used	use	VERB
ijtc-662	97	24	and	and	CCONJ
ijtc-662	97	25	obtained	obtain	VERB
ijtc-662	97	26	from	from	ADP
ijtc-662	97	27	an	an	DET
ijtc-662	97	28	agency	agency	NOUN
ijtc-662	97	29	or	or	CCONJ
ijtc-662	97	30	outside	outside	ADP
ijtc-662	97	31	the	the	DET
ijtc-662	97	32	agency	agency	NOUN
ijtc-662	97	33	concerned	concern	VERB
ijtc-662	97	34	.	.	PUNCT
ijtc-662	98	1	in	in	ADP
ijtc-662	98	2	this	this	DET
ijtc-662	98	3	study	study	NOUN
ijtc-662	98	4	,	,	PUNCT
ijtc-662	98	5	the	the	DET
ijtc-662	98	6	secondary	secondary	ADJ
ijtc-662	98	7	data	datum	NOUN
ijtc-662	98	8	used	use	VERB
ijtc-662	98	9	is	be	AUX
ijtc-662	98	10	the	the	DET
ijtc-662	98	11	annual	annual	ADJ
ijtc-662	98	12	financial	financial	ADJ
ijtc-662	98	13	report	report	NOUN
ijtc-662	98	14	data	datum	NOUN
ijtc-662	98	15	of	of	ADP
ijtc-662	98	16	technology	technology	NOUN
ijtc-662	98	17	and	and	CCONJ
ijtc-662	98	18	infrastructure	infrastructure	NOUN
ijtc-662	98	19	sector	sector	NOUN
ijtc-662	98	20	companies	company	NOUN
ijtc-662	98	21	listed	list	VERB
ijtc-662	98	22	on	on	ADP
ijtc-662	98	23	the	the	DET
ijtc-662	98	24	indonesia	indonesia	PROPN
ijtc-662	98	25	stock	stock	PROPN
ijtc-662	98	26	exchange	exchange	PROPN
ijtc-662	98	27	in	in	ADP
ijtc-662	98	28	2018	2018	NUM
ijtc-662	98	29	-	-	SYM
ijtc-662	98	30	2021	2021	NUM
ijtc-662	98	31	and	and	CCONJ
ijtc-662	98	32	obtained	obtain	VERB
ijtc-662	98	33	through	through	ADP
ijtc-662	98	34	the	the	DET
ijtc-662	98	35	website	website	NOUN
ijtc-662	98	36	www.idx.co.id	www.idx.co.id	PROPN
ijtc-662	98	37	.	.	PUNCT
ijtc-662	99	1	the	the	DET
ijtc-662	99	2	reason	reason	NOUN
ijtc-662	99	3	for	for	ADP
ijtc-662	99	4	choosing	choose	VERB
ijtc-662	99	5	the	the	DET
ijtc-662	99	6	data	datum	NOUN
ijtc-662	99	7	period	period	NOUN
ijtc-662	99	8	to	to	PART
ijtc-662	99	9	be	be	AUX
ijtc-662	99	10	used	use	VERB
ijtc-662	99	11	is	be	AUX
ijtc-662	99	12	because	because	SCONJ
ijtc-662	99	13	the	the	DET
ijtc-662	99	14	results	result	NOUN
ijtc-662	99	15	of	of	ADP
ijtc-662	99	16	this	this	DET
ijtc-662	99	17	study	study	NOUN
ijtc-662	99	18	will	will	AUX
ijtc-662	99	19	corporate	corporate	ADJ
ijtc-662	99	20	policy	policy	NOUN
ijtc-662	99	21	strategy	strategy	NOUN
ijtc-662	99	22	based	base	VERB
ijtc-662	99	23	on	on	ADP
ijtc-662	99	24	comparison	comparison	NOUN
ijtc-662	99	25	of	of	ADP
ijtc-662	99	26	financial	financial	ADJ
ijtc-662	99	27	performance	performance	NOUN
ijtc-662	99	28	due	due	ADP
ijtc-662	99	29	to	to	ADP
ijtc-662	99	30	the	the	DET
ijtc-662	99	31	impact	impact	NOUN
ijtc-662	99	32	of	of	ADP
ijtc-662	99	33	the	the	DET
ijtc-662	99	34	covid-19	covid-19	PROPN
ijtc-662	99	35	pandemic	pandemic	ADJ
ijtc-662	99	36	andriani	andriani	PROPN
ijtc-662	99	37	,	,	PUNCT
ijtc-662	99	38	ananto	ananto	ADP
ijtc-662	99	39	,	,	PUNCT
ijtc-662	99	40	fitri	fitri	ADJ
ijtc-662	99	41	,	,	PUNCT
ijtc-662	99	42	and	and	CCONJ
ijtc-662	99	43	aprila	aprila	PROPN
ijtc-662	100	1	78	78	NUM
ijtc-662	101	1	|	|	ADV
ijtc-662	101	2	ilomata	ilomata	PROPN
ijtc-662	101	3	international	international	ADJ
ijtc-662	101	4	journal	journal	NOUN
ijtc-662	101	5	of	of	ADP
ijtc-662	101	6	tax	tax	PROPN
ijtc-662	101	7	&	&	CCONJ
ijtc-662	101	8	accounting	accounting	PROPN
ijtc-662	101	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	101	10	compare	compare	VERB
ijtc-662	101	11	the	the	DET
ijtc-662	101	12	company	company	NOUN
ijtc-662	101	13	's	's	PART
ijtc-662	101	14	financial	financial	ADJ
ijtc-662	101	15	performance	performance	NOUN
ijtc-662	101	16	before	before	ADP
ijtc-662	101	17	and	and	CCONJ
ijtc-662	101	18	during	during	ADP
ijtc-662	101	19	the	the	DET
ijtc-662	101	20	covid-19	covid-19	PROPN
ijtc-662	101	21	pandemic	pandemic	NOUN
ijtc-662	101	22	in	in	ADP
ijtc-662	101	23	2018	2018	NUM
ijtc-662	101	24	-	-	SYM
ijtc-662	101	25	2021	2021	NUM
ijtc-662	101	26	,	,	PUNCT
ijtc-662	101	27	thus	thus	ADV
ijtc-662	101	28	requiring	require	VERB
ijtc-662	101	29	four	four	NUM
ijtc-662	101	30	years	year	NOUN
ijtc-662	101	31	of	of	ADP
ijtc-662	101	32	financial	financial	ADJ
ijtc-662	101	33	statements	statement	NOUN
ijtc-662	101	34	as	as	ADP
ijtc-662	101	35	the	the	DET
ijtc-662	101	36	basis	basis	NOUN
ijtc-662	101	37	for	for	ADP
ijtc-662	101	38	conducting	conduct	VERB
ijtc-662	101	39	comparative	comparative	ADJ
ijtc-662	101	40	analysis	analysis	NOUN
ijtc-662	101	41	to	to	PART
ijtc-662	101	42	determine	determine	VERB
ijtc-662	101	43	the	the	DET
ijtc-662	101	44	company	company	NOUN
ijtc-662	101	45	's	's	PART
ijtc-662	101	46	policy	policy	NOUN
ijtc-662	101	47	strategy	strategy	NOUN
ijtc-662	101	48	.	.	PUNCT
ijtc-662	102	1	b	b	X
ijtc-662	102	2	)	)	PUNCT
ijtc-662	102	3	data	datum	NOUN
ijtc-662	102	4	collection	collection	NOUN
ijtc-662	102	5	techniques	technique	NOUN
ijtc-662	102	6	research	research	NOUN
ijtc-662	102	7	also	also	ADV
ijtc-662	102	8	uses	use	VERB
ijtc-662	102	9	library	library	ADJ
ijtc-662	102	10	research	research	NOUN
ijtc-662	102	11	by	by	ADP
ijtc-662	102	12	reading	read	VERB
ijtc-662	102	13	and	and	CCONJ
ijtc-662	102	14	studying	study	VERB
ijtc-662	102	15	literature	literature	NOUN
ijtc-662	102	16	and	and	CCONJ
ijtc-662	102	17	publications	publication	NOUN
ijtc-662	102	18	related	relate	VERB
ijtc-662	102	19	to	to	ADP
ijtc-662	102	20	research	research	NOUN
ijtc-662	102	21	.	.	PUNCT
ijtc-662	103	1	the	the	DET
ijtc-662	103	2	data	datum	NOUN
ijtc-662	103	3	used	use	VERB
ijtc-662	103	4	in	in	ADP
ijtc-662	103	5	this	this	DET
ijtc-662	103	6	study	study	NOUN
ijtc-662	103	7	was	be	AUX
ijtc-662	103	8	carried	carry	VERB
ijtc-662	103	9	out	out	ADP
ijtc-662	103	10	using	use	VERB
ijtc-662	103	11	:	:	PUNCT
ijtc-662	103	12	1	1	NUM
ijtc-662	103	13	)	)	PUNCT
ijtc-662	103	14	documentation	documentation	NOUN
ijtc-662	103	15	2	2	NUM
ijtc-662	103	16	)	)	PUNCT
ijtc-662	103	17	literature	literature	NOUN
ijtc-662	103	18	review	review	NOUN
ijtc-662	103	19	3	3	NUM
ijtc-662	103	20	)	)	PUNCT
ijtc-662	103	21	evaluation	evaluation	NOUN
ijtc-662	103	22	of	of	ADP
ijtc-662	103	23	data	datum	NOUN
ijtc-662	103	24	collection	collection	NOUN
ijtc-662	103	25	data	datum	NOUN
ijtc-662	103	26	analysis	analysis	NOUN
ijtc-662	103	27	methods	method	NOUN
ijtc-662	103	28	1	1	NUM
ijtc-662	103	29	)	)	PUNCT
ijtc-662	103	30	quantitative	quantitative	ADJ
ijtc-662	103	31	descriptive	descriptive	ADJ
ijtc-662	103	32	analysis	analysis	NOUN
ijtc-662	103	33	2	2	NUM
ijtc-662	103	34	)	)	PUNCT
ijtc-662	103	35	normality	normality	NOUN
ijtc-662	103	36	test	test	NOUN
ijtc-662	103	37	3	3	NUM
ijtc-662	103	38	)	)	PUNCT
ijtc-662	103	39	hypothesis	hypothesis	NOUN
ijtc-662	103	40	test	test	NOUN
ijtc-662	103	41	.	.	PUNCT
ijtc-662	104	1	result	result	NOUN
ijtc-662	104	2	and	and	CCONJ
ijtc-662	104	3	discussion	discussion	NOUN
ijtc-662	104	4	descriptive	descriptive	ADJ
ijtc-662	104	5	statistical	statistical	ADJ
ijtc-662	104	6	analysis	analysis	NOUN
ijtc-662	104	7	descriptive	descriptive	ADJ
ijtc-662	104	8	statistics	statistic	NOUN
ijtc-662	104	9	are	be	AUX
ijtc-662	104	10	statistics	statistic	NOUN
ijtc-662	104	11	used	use	VERB
ijtc-662	104	12	to	to	PART
ijtc-662	104	13	analyze	analyze	VERB
ijtc-662	104	14	data	datum	NOUN
ijtc-662	104	15	by	by	ADP
ijtc-662	104	16	describing	describe	VERB
ijtc-662	104	17	or	or	CCONJ
ijtc-662	104	18	describing	describe	VERB
ijtc-662	104	19	the	the	DET
ijtc-662	104	20	data	datum	NOUN
ijtc-662	104	21	that	that	PRON
ijtc-662	104	22	has	have	AUX
ijtc-662	104	23	been	be	AUX
ijtc-662	104	24	collected	collect	VERB
ijtc-662	104	25	as	as	SCONJ
ijtc-662	104	26	it	it	PRON
ijtc-662	104	27	is	be	AUX
ijtc-662	104	28	without	without	ADP
ijtc-662	104	29	intending	intend	VERB
ijtc-662	104	30	to	to	PART
ijtc-662	104	31	make	make	VERB
ijtc-662	104	32	conclusions	conclusion	NOUN
ijtc-662	104	33	that	that	PRON
ijtc-662	104	34	apply	apply	VERB
ijtc-662	104	35	to	to	ADP
ijtc-662	104	36	the	the	DET
ijtc-662	104	37	public	public	ADJ
ijtc-662	104	38	or	or	CCONJ
ijtc-662	104	39	generalizations	generalization	NOUN
ijtc-662	104	40	(	(	PUNCT
ijtc-662	104	41	hardani	hardani	NOUN
ijtc-662	104	42	et	et	PROPN
ijtc-662	104	43	al	al	PROPN
ijtc-662	104	44	.	.	PROPN
ijtc-662	104	45	,	,	PUNCT
ijtc-662	104	46	2020	2020	NUM
ijtc-662	104	47	)	)	PUNCT
ijtc-662	104	48	.	.	PUNCT
ijtc-662	105	1	descriptive	descriptive	ADJ
ijtc-662	105	2	analysis	analysis	NOUN
ijtc-662	105	3	can	can	AUX
ijtc-662	105	4	provide	provide	VERB
ijtc-662	105	5	an	an	DET
ijtc-662	105	6	overview	overview	NOUN
ijtc-662	105	7	and	and	CCONJ
ijtc-662	105	8	description	description	NOUN
ijtc-662	105	9	of	of	ADP
ijtc-662	105	10	the	the	DET
ijtc-662	105	11	frequency	frequency	NOUN
ijtc-662	105	12	distribution	distribution	NOUN
ijtc-662	105	13	of	of	ADP
ijtc-662	105	14	the	the	DET
ijtc-662	105	15	variables	variable	NOUN
ijtc-662	105	16	in	in	ADP
ijtc-662	105	17	this	this	DET
ijtc-662	105	18	study	study	NOUN
ijtc-662	105	19	.	.	PUNCT
ijtc-662	106	1	descriptive	descriptive	ADJ
ijtc-662	106	2	analysis	analysis	NOUN
ijtc-662	106	3	data	datum	NOUN
ijtc-662	106	4	includes	include	VERB
ijtc-662	106	5	the	the	DET
ijtc-662	106	6	number	number	NOUN
ijtc-662	106	7	of	of	ADP
ijtc-662	106	8	samples	sample	NOUN
ijtc-662	106	9	,	,	PUNCT
ijtc-662	106	10	minimum	minimum	NOUN
ijtc-662	106	11	value	value	NOUN
ijtc-662	106	12	,	,	PUNCT
ijtc-662	106	13	maximum	maximum	ADJ
ijtc-662	106	14	value	value	NOUN
ijtc-662	106	15	,	,	PUNCT
ijtc-662	106	16	average	average	ADJ
ijtc-662	106	17	value	value	NOUN
ijtc-662	106	18	,	,	PUNCT
ijtc-662	106	19	and	and	CCONJ
ijtc-662	106	20	standard	standard	ADJ
ijtc-662	106	21	deviation	deviation	NOUN
ijtc-662	106	22	of	of	ADP
ijtc-662	106	23	each	each	DET
ijtc-662	106	24	variable	variable	NOUN
ijtc-662	106	25	.	.	PUNCT
ijtc-662	107	1	this	this	DET
ijtc-662	107	2	study	study	NOUN
ijtc-662	107	3	uses	use	VERB
ijtc-662	107	4	research	research	NOUN
ijtc-662	107	5	variables	variable	NOUN
ijtc-662	107	6	in	in	ADP
ijtc-662	107	7	the	the	DET
ijtc-662	107	8	form	form	NOUN
ijtc-662	107	9	of	of	ADP
ijtc-662	107	10	company	company	NOUN
ijtc-662	107	11	financial	financial	ADJ
ijtc-662	107	12	performance	performance	NOUN
ijtc-662	107	13	,	,	PUNCT
ijtc-662	107	14	which	which	PRON
ijtc-662	107	15	are	be	AUX
ijtc-662	107	16	analyzed	analyze	VERB
ijtc-662	107	17	through	through	ADP
ijtc-662	107	18	8	8	NUM
ijtc-662	107	19	(	(	PUNCT
ijtc-662	107	20	eight	eight	NUM
ijtc-662	107	21	)	)	PUNCT
ijtc-662	107	22	financial	financial	ADJ
ijtc-662	107	23	ratios	ratio	NOUN
ijtc-662	107	24	,	,	PUNCT
ijtc-662	107	25	namely	namely	ADV
ijtc-662	107	26	the	the	DET
ijtc-662	107	27	liquidity	liquidity	NOUN
ijtc-662	107	28	ratio	ratio	NOUN
ijtc-662	107	29	proxied	proxie	VERB
ijtc-662	107	30	by	by	ADP
ijtc-662	107	31	the	the	DET
ijtc-662	107	32	current	current	ADJ
ijtc-662	107	33	ratio	ratio	NOUN
ijtc-662	107	34	(	(	PUNCT
ijtc-662	107	35	cr	cr	PROPN
ijtc-662	107	36	)	)	PUNCT
ijtc-662	107	37	,	,	PUNCT
ijtc-662	107	38	the	the	DET
ijtc-662	107	39	solvency	solvency	NOUN
ijtc-662	107	40	ratio	ratio	NOUN
ijtc-662	107	41	proxied	proxie	VERB
ijtc-662	107	42	by	by	ADP
ijtc-662	107	43	the	the	DET
ijtc-662	107	44	total	total	ADJ
ijtc-662	107	45	debt	debt	NOUN
ijtc-662	107	46	to	to	ADP
ijtc-662	107	47	equity	equity	NOUN
ijtc-662	107	48	ratio	ratio	NOUN
ijtc-662	107	49	(	(	PUNCT
ijtc-662	107	50	der	der	NOUN
ijtc-662	107	51	)	)	PUNCT
ijtc-662	107	52	and	and	CCONJ
ijtc-662	107	53	the	the	DET
ijtc-662	107	54	debt	debt	NOUN
ijtc-662	107	55	to	to	ADP
ijtc-662	107	56	asset	asset	NOUN
ijtc-662	107	57	ratio	ratio	NOUN
ijtc-662	107	58	(	(	PUNCT
ijtc-662	107	59	dar	dar	NOUN
ijtc-662	107	60	)	)	PUNCT
ijtc-662	107	61	,	,	PUNCT
ijtc-662	107	62	activity	activity	NOUN
ijtc-662	107	63	ratio	ratio	NOUN
ijtc-662	107	64	proxied	proxie	VERB
ijtc-662	107	65	by	by	ADP
ijtc-662	107	66	receivable	receivable	ADJ
ijtc-662	107	67	turnover	turnover	NOUN
ijtc-662	107	68	(	(	PUNCT
ijtc-662	107	69	rto	rto	PROPN
ijtc-662	107	70	)	)	PUNCT
ijtc-662	107	71	,	,	PUNCT
ijtc-662	107	72	and	and	CCONJ
ijtc-662	107	73	profitability	profitability	NOUN
ijtc-662	107	74	ratio	ratio	NOUN
ijtc-662	107	75	proxied	proxie	VERB
ijtc-662	107	76	by	by	ADP
ijtc-662	107	77	net	net	ADJ
ijtc-662	107	78	profit	profit	NOUN
ijtc-662	107	79	margin	margin	NOUN
ijtc-662	107	80	(	(	PUNCT
ijtc-662	107	81	npm	npm	PROPN
ijtc-662	107	82	)	)	PUNCT
ijtc-662	107	83	.	.	PUNCT
ijtc-662	108	1	to	to	PART
ijtc-662	108	2	carry	carry	VERB
ijtc-662	108	3	out	out	ADP
ijtc-662	108	4	descriptive	descriptive	ADJ
ijtc-662	108	5	analysis	analysis	NOUN
ijtc-662	108	6	in	in	ADP
ijtc-662	108	7	this	this	DET
ijtc-662	108	8	study	study	NOUN
ijtc-662	108	9	assisted	assist	VERB
ijtc-662	108	10	by	by	ADP
ijtc-662	108	11	spss	spss	PROPN
ijtc-662	108	12	software	software	PROPN
ijtc-662	108	13	version	version	PROPN
ijtc-662	108	14	25	25	NUM
ijtc-662	108	15	.	.	PUNCT
ijtc-662	109	1	the	the	DET
ijtc-662	109	2	following	follow	VERB
ijtc-662	109	3	is	be	AUX
ijtc-662	109	4	the	the	DET
ijtc-662	109	5	result	result	NOUN
ijtc-662	109	6	of	of	ADP
ijtc-662	109	7	a	a	DET
ijtc-662	109	8	descriptive	descriptive	ADJ
ijtc-662	109	9	analysis	analysis	NOUN
ijtc-662	109	10	of	of	ADP
ijtc-662	109	11	each	each	DET
ijtc-662	109	12	financial	financial	ADJ
ijtc-662	109	13	ratio	ratio	NOUN
ijtc-662	109	14	which	which	PRON
ijtc-662	109	15	forms	form	VERB
ijtc-662	109	16	the	the	DET
ijtc-662	109	17	basis	basis	NOUN
ijtc-662	109	18	for	for	ADP
ijtc-662	109	19	comparative	comparative	ADJ
ijtc-662	109	20	tests	test	NOUN
ijtc-662	109	21	in	in	ADP
ijtc-662	109	22	determining	determine	VERB
ijtc-662	109	23	company	company	NOUN
ijtc-662	109	24	policy	policy	NOUN
ijtc-662	109	25	strategies	strategy	NOUN
ijtc-662	109	26	:	:	PUNCT
ijtc-662	109	27	table	table	NOUN
ijtc-662	109	28	2	2	NUM
ijtc-662	109	29	technology	technology	NOUN
ijtc-662	109	30	sector	sector	NOUN
ijtc-662	109	31	companies	company	NOUN
ijtc-662	109	32	descriptive	descriptive	VERB
ijtc-662	109	33	statistical	statistical	ADJ
ijtc-662	109	34	analysis	analysis	NOUN
ijtc-662	109	35	results	result	VERB
ijtc-662	109	36	variable	variable	ADJ
ijtc-662	109	37	period	period	NOUN
ijtc-662	110	1	n	n	DET
ijtc-662	110	2	min	min	NOUN
ijtc-662	110	3	max	max	PROPN
ijtc-662	110	4	mean	mean	PROPN
ijtc-662	110	5	std	std	PROPN
ijtc-662	110	6	.	.	PUNCT
ijtc-662	111	1	devices	devices	PROPN
ijtc-662	111	2	cr	cr	PROPN
ijtc-662	111	3	before	before	ADP
ijtc-662	111	4	22	22	NUM
ijtc-662	111	5	1.08	1.08	NUM
ijtc-662	111	6	7.02	7.02	NUM
ijtc-662	111	7	3.1286	3.1286	NUM
ijtc-662	111	8	1.84127	1.84127	NUM
ijtc-662	111	9	during	during	ADP
ijtc-662	111	10	22	22	NUM
ijtc-662	111	11	0.87	0.87	NUM
ijtc-662	111	12	4.75	4.75	NUM
ijtc-662	111	13	2.7523	2.7523	NUM
ijtc-662	111	14	1.21330	1.21330	NUM
ijtc-662	111	15	der	der	NOUN
ijtc-662	111	16	before	before	ADP
ijtc-662	111	17	22	22	NUM
ijtc-662	111	18	0.17	0.17	NUM
ijtc-662	111	19	0.59	0.59	NUM
ijtc-662	111	20	0.3414	0.3414	NUM
ijtc-662	111	21	0.10787	0.10787	NUM
ijtc-662	111	22	during	during	ADP
ijtc-662	111	23	22	22	NUM
ijtc-662	111	24	0.10	0.10	NUM
ijtc-662	111	25	0.69	0.69	NUM
ijtc-662	111	26	0.3659	0.3659	NUM
ijtc-662	111	27	0.16582	0.16582	NUM
ijtc-662	111	28	corporate	corporate	ADJ
ijtc-662	111	29	policy	policy	NOUN
ijtc-662	111	30	strategy	strategy	NOUN
ijtc-662	111	31	based	base	VERB
ijtc-662	111	32	on	on	ADP
ijtc-662	111	33	comparison	comparison	NOUN
ijtc-662	111	34	of	of	ADP
ijtc-662	111	35	financial	financial	ADJ
ijtc-662	111	36	performance	performance	NOUN
ijtc-662	111	37	due	due	ADP
ijtc-662	111	38	to	to	ADP
ijtc-662	111	39	the	the	DET
ijtc-662	111	40	impact	impact	NOUN
ijtc-662	111	41	of	of	ADP
ijtc-662	111	42	the	the	DET
ijtc-662	111	43	covid-19	covid-19	PROPN
ijtc-662	111	44	pandemic	pandemic	ADJ
ijtc-662	111	45	andriani	andriani	PROPN
ijtc-662	111	46	,	,	PUNCT
ijtc-662	111	47	ananto	ananto	ADP
ijtc-662	111	48	,	,	PUNCT
ijtc-662	111	49	fitri	fitri	ADJ
ijtc-662	111	50	,	,	PUNCT
ijtc-662	111	51	and	and	CCONJ
ijtc-662	111	52	aprila	aprila	PROPN
ijtc-662	111	53	79	79	NUM
ijtc-662	112	1	|	|	ADV
ijtc-662	112	2	ilomata	ilomata	PROPN
ijtc-662	112	3	international	international	ADJ
ijtc-662	112	4	journal	journal	NOUN
ijtc-662	112	5	of	of	ADP
ijtc-662	112	6	tax	tax	PROPN
ijtc-662	112	7	&	&	CCONJ
ijtc-662	112	8	accounting	accounting	PROPN
ijtc-662	112	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	112	10	dar	dar	NOUN
ijtc-662	112	11	before	before	ADP
ijtc-662	112	12	22	22	NUM
ijtc-662	112	13	0.02	0.02	NUM
ijtc-662	112	14	0.76	0.76	NUM
ijtc-662	112	15	0.3574	0.3574	NUM
ijtc-662	112	16	0.18597	0.18597	NUM
ijtc-662	112	17	during	during	ADP
ijtc-662	112	18	22	22	NUM
ijtc-662	112	19	0.10	0.10	NUM
ijtc-662	112	20	0.74	0.74	NUM
ijtc-662	112	21	0.3201	0.3201	NUM
ijtc-662	112	22	0.16260	0.16260	NUM
ijtc-662	112	23	rto	rto	VERB
ijtc-662	112	24	before	before	ADP
ijtc-662	112	25	22	22	NUM
ijtc-662	112	26	2.53	2.53	NUM
ijtc-662	112	27	7.73	7.73	NUM
ijtc-662	112	28	5.4123	5.4123	NUM
ijtc-662	112	29	1.62270	1.62270	NUM
ijtc-662	112	30	during	during	ADP
ijtc-662	112	31	22	22	NUM
ijtc-662	112	32	1.23	1.23	NUM
ijtc-662	112	33	8.01	8.01	NUM
ijtc-662	112	34	5.0427	5.0427	NUM
ijtc-662	112	35	1.88508	1.88508	NUM
ijtc-662	112	36	npm	npm	NOUN
ijtc-662	112	37	before	before	ADP
ijtc-662	112	38	22	22	NUM
ijtc-662	112	39	0.27	0.27	NUM
ijtc-662	112	40	5.10	5.10	NUM
ijtc-662	112	41	2.4082	2.4082	NUM
ijtc-662	112	42	1.43762	1.43762	NUM
ijtc-662	112	43	during	during	ADP
ijtc-662	112	44	22	22	NUM
ijtc-662	112	45	-8.54	-8.54	NUM
ijtc-662	112	46	8.71	8.71	NUM
ijtc-662	112	47	1.6268	1.6268	NUM
ijtc-662	112	48	3.83335	3.83335	NUM
ijtc-662	112	49	source	source	NOUN
ijtc-662	112	50	:	:	PUNCT
ijtc-662	112	51	processed	process	VERB
ijtc-662	112	52	data	datum	NOUN
ijtc-662	112	53	,	,	PUNCT
ijtc-662	112	54	2022	2022	NUM
ijtc-662	112	55	based	base	VERB
ijtc-662	112	56	on	on	ADP
ijtc-662	112	57	the	the	DET
ijtc-662	112	58	results	result	NOUN
ijtc-662	112	59	of	of	ADP
ijtc-662	112	60	the	the	DET
ijtc-662	112	61	descriptive	descriptive	ADJ
ijtc-662	112	62	analysis	analysis	NOUN
ijtc-662	112	63	in	in	ADP
ijtc-662	112	64	the	the	DET
ijtc-662	112	65	table	table	NOUN
ijtc-662	112	66	above	above	ADV
ijtc-662	112	67	,	,	PUNCT
ijtc-662	112	68	it	it	PRON
ijtc-662	112	69	can	can	AUX
ijtc-662	112	70	be	be	AUX
ijtc-662	112	71	explained	explain	VERB
ijtc-662	112	72	as	as	SCONJ
ijtc-662	112	73	follows	follow	VERB
ijtc-662	112	74	:	:	PUNCT
ijtc-662	112	75	1	1	X
ijtc-662	112	76	.	.	X
ijtc-662	112	77	current	current	ADJ
ijtc-662	112	78	ratio	ratio	NOUN
ijtc-662	112	79	(	(	PUNCT
ijtc-662	112	80	cr	cr	X
ijtc-662	112	81	)	)	PUNCT
ijtc-662	112	82	the	the	DET
ijtc-662	112	83	current	current	ADJ
ijtc-662	112	84	ratio	ratio	NOUN
ijtc-662	112	85	is	be	AUX
ijtc-662	112	86	included	include	VERB
ijtc-662	112	87	in	in	ADP
ijtc-662	112	88	one	one	NUM
ijtc-662	112	89	of	of	ADP
ijtc-662	112	90	the	the	DET
ijtc-662	112	91	liquidity	liquidity	NOUN
ijtc-662	112	92	ratios	ratio	NOUN
ijtc-662	112	93	.	.	PUNCT
ijtc-662	113	1	where	where	SCONJ
ijtc-662	113	2	based	base	VERB
ijtc-662	113	3	on	on	ADP
ijtc-662	113	4	the	the	DET
ijtc-662	113	5	data	datum	NOUN
ijtc-662	113	6	in	in	ADP
ijtc-662	113	7	the	the	DET
ijtc-662	113	8	table	table	NOUN
ijtc-662	113	9	above	above	ADV
ijtc-662	113	10	,	,	PUNCT
ijtc-662	113	11	it	it	PRON
ijtc-662	113	12	can	can	AUX
ijtc-662	113	13	be	be	AUX
ijtc-662	113	14	seen	see	VERB
ijtc-662	113	15	that	that	SCONJ
ijtc-662	113	16	before	before	SCONJ
ijtc-662	113	17	the	the	DET
ijtc-662	113	18	covid-19	covid-19	PROPN
ijtc-662	113	19	pandemic	pandemic	NOUN
ijtc-662	113	20	had	have	VERB
ijtc-662	113	21	a	a	DET
ijtc-662	113	22	standard	standard	ADJ
ijtc-662	113	23	deviation	deviation	NOUN
ijtc-662	113	24	value	value	NOUN
ijtc-662	113	25	of	of	ADP
ijtc-662	113	26	1.84127	1.84127	NUM
ijtc-662	113	27	,	,	PUNCT
ijtc-662	113	28	while	while	SCONJ
ijtc-662	113	29	the	the	DET
ijtc-662	113	30	mean	mean	ADJ
ijtc-662	113	31	value	value	NOUN
ijtc-662	113	32	was	be	AUX
ijtc-662	113	33	3.1286	3.1286	NUM
ijtc-662	113	34	with	with	ADP
ijtc-662	113	35	a	a	DET
ijtc-662	113	36	maximum	maximum	ADJ
ijtc-662	113	37	value	value	NOUN
ijtc-662	113	38	of	of	ADP
ijtc-662	113	39	7.02	7.02	NUM
ijtc-662	113	40	in	in	ADP
ijtc-662	113	41	nfc	nfc	NOUN
ijtc-662	113	42	indonesia	indonesia	PROPN
ijtc-662	113	43	companies	company	NOUN
ijtc-662	113	44	(	(	PUNCT
ijtc-662	113	45	nfcx	nfcx	PROPN
ijtc-662	113	46	)	)	PUNCT
ijtc-662	113	47	and	and	CCONJ
ijtc-662	113	48	a	a	DET
ijtc-662	113	49	minimum	minimum	NOUN
ijtc-662	113	50	of	of	ADP
ijtc-662	113	51	1.08	1.08	NUM
ijtc-662	113	52	at	at	ADP
ijtc-662	113	53	the	the	DET
ijtc-662	113	54	sat	sit	VERB
ijtc-662	113	55	nusapersada	nusapersada	PROPN
ijtc-662	113	56	(	(	PUNCT
ijtc-662	113	57	ptsn	ptsn	NOUN
ijtc-662	113	58	)	)	PUNCT
ijtc-662	113	59	company	company	NOUN
ijtc-662	113	60	.	.	PUNCT
ijtc-662	114	1	the	the	DET
ijtc-662	114	2	average	average	ADJ
ijtc-662	114	3	cr	cr	NOUN
ijtc-662	114	4	value	value	NOUN
ijtc-662	114	5	of	of	ADP
ijtc-662	114	6	3.1286	3.1286	NUM
ijtc-662	114	7	indicates	indicate	VERB
ijtc-662	114	8	that	that	SCONJ
ijtc-662	114	9	the	the	DET
ijtc-662	114	10	company	company	NOUN
ijtc-662	114	11	can	can	AUX
ijtc-662	114	12	pay	pay	VERB
ijtc-662	114	13	off	off	ADP
ijtc-662	114	14	its	its	PRON
ijtc-662	114	15	short	short	ADJ
ijtc-662	114	16	-	-	PUNCT
ijtc-662	114	17	term	term	NOUN
ijtc-662	114	18	debt	debt	NOUN
ijtc-662	114	19	by	by	ADP
ijtc-662	114	20	utilizing	utilize	VERB
ijtc-662	114	21	its	its	PRON
ijtc-662	114	22	current	current	ADJ
ijtc-662	114	23	assets	asset	NOUN
ijtc-662	114	24	at	at	ADP
ijtc-662	114	25	an	an	DET
ijtc-662	114	26	average	average	NOUN
ijtc-662	114	27	of	of	ADP
ijtc-662	114	28	313	313	NUM
ijtc-662	114	29	%	%	NOUN
ijtc-662	114	30	.	.	PUNCT
ijtc-662	115	1	based	base	VERB
ijtc-662	115	2	on	on	ADP
ijtc-662	115	3	the	the	DET
ijtc-662	115	4	data	datum	NOUN
ijtc-662	115	5	in	in	ADP
ijtc-662	115	6	the	the	DET
ijtc-662	115	7	table	table	NOUN
ijtc-662	115	8	above	above	ADV
ijtc-662	115	9	,	,	PUNCT
ijtc-662	115	10	it	it	PRON
ijtc-662	115	11	can	can	AUX
ijtc-662	115	12	be	be	AUX
ijtc-662	115	13	seen	see	VERB
ijtc-662	115	14	that	that	SCONJ
ijtc-662	115	15	during	during	ADP
ijtc-662	115	16	the	the	DET
ijtc-662	115	17	covid-19	covid-19	PROPN
ijtc-662	115	18	pandemic	pandemic	NOUN
ijtc-662	115	19	,	,	PUNCT
ijtc-662	115	20	the	the	DET
ijtc-662	115	21	standard	standard	ADJ
ijtc-662	115	22	deviation	deviation	NOUN
ijtc-662	115	23	value	value	NOUN
ijtc-662	115	24	was	be	AUX
ijtc-662	115	25	1.21330	1.21330	NUM
ijtc-662	115	26	,	,	PUNCT
ijtc-662	115	27	while	while	SCONJ
ijtc-662	115	28	the	the	DET
ijtc-662	115	29	mean	mean	ADJ
ijtc-662	115	30	value	value	NOUN
ijtc-662	115	31	was	be	AUX
ijtc-662	115	32	2.7523	2.7523	NUM
ijtc-662	115	33	with	with	ADP
ijtc-662	115	34	a	a	DET
ijtc-662	115	35	maximum	maximum	ADJ
ijtc-662	115	36	value	value	NOUN
ijtc-662	115	37	of	of	ADP
ijtc-662	115	38	4.75	4.75	NUM
ijtc-662	115	39	at	at	ADP
ijtc-662	115	40	the	the	DET
ijtc-662	115	41	kioson	kioson	NOUN
ijtc-662	115	42	komersial	komersial	PROPN
ijtc-662	115	43	indonesia	indonesia	PROPN
ijtc-662	115	44	(	(	PUNCT
ijtc-662	115	45	kios	kios	PROPN
ijtc-662	115	46	)	)	PUNCT
ijtc-662	115	47	company	company	NOUN
ijtc-662	115	48	and	and	CCONJ
ijtc-662	115	49	a	a	DET
ijtc-662	115	50	minimum	minimum	ADJ
ijtc-662	115	51	value	value	NOUN
ijtc-662	115	52	of	of	ADP
ijtc-662	115	53	0.87	0.87	NUM
ijtc-662	115	54	at	at	ADP
ijtc-662	115	55	the	the	DET
ijtc-662	115	56	anabatic	anabatic	ADJ
ijtc-662	115	57	company	company	NOUN
ijtc-662	115	58	.	.	PUNCT
ijtc-662	116	1	technologies	technology	NOUN
ijtc-662	116	2	(	(	PUNCT
ijtc-662	116	3	atic	atic	ADJ
ijtc-662	116	4	)	)	PUNCT
ijtc-662	116	5	.	.	PUNCT
ijtc-662	117	1	the	the	DET
ijtc-662	117	2	average	average	ADJ
ijtc-662	117	3	value	value	NOUN
ijtc-662	117	4	of	of	ADP
ijtc-662	117	5	2.7523	2.7523	NUM
ijtc-662	117	6	shows	show	VERB
ijtc-662	117	7	the	the	DET
ijtc-662	117	8	company	company	NOUN
ijtc-662	117	9	can	can	AUX
ijtc-662	117	10	pay	pay	VERB
ijtc-662	117	11	off	off	ADP
ijtc-662	117	12	its	its	PRON
ijtc-662	117	13	short	short	ADJ
ijtc-662	117	14	-	-	PUNCT
ijtc-662	117	15	term	term	NOUN
ijtc-662	117	16	debt	debt	NOUN
ijtc-662	117	17	with	with	ADP
ijtc-662	117	18	an	an	DET
ijtc-662	117	19	average	average	NOUN
ijtc-662	117	20	of	of	ADP
ijtc-662	117	21	275	275	NUM
ijtc-662	117	22	%	%	NOUN
ijtc-662	117	23	through	through	ADP
ijtc-662	117	24	the	the	DET
ijtc-662	117	25	use	use	NOUN
ijtc-662	117	26	of	of	ADP
ijtc-662	117	27	current	current	ADJ
ijtc-662	117	28	assets	asset	NOUN
ijtc-662	117	29	owned	own	VERB
ijtc-662	117	30	by	by	ADP
ijtc-662	117	31	the	the	DET
ijtc-662	117	32	company	company	NOUN
ijtc-662	117	33	.	.	PUNCT
ijtc-662	118	1	2	2	X
ijtc-662	118	2	.	.	X
ijtc-662	118	3	debt	debt	NOUN
ijtc-662	118	4	to	to	ADP
ijtc-662	118	5	equity	equity	NOUN
ijtc-662	118	6	ratio	ratio	NOUN
ijtc-662	118	7	(	(	PUNCT
ijtc-662	118	8	der	der	NOUN
ijtc-662	118	9	)	)	PUNCT
ijtc-662	118	10	as	as	SCONJ
ijtc-662	118	11	measured	measure	VERB
ijtc-662	118	12	by	by	ADP
ijtc-662	118	13	the	the	DET
ijtc-662	118	14	debt	debt	NOUN
ijtc-662	118	15	-	-	PUNCT
ijtc-662	118	16	to	to	ADP
ijtc-662	118	17	-	-	PUNCT
ijtc-662	118	18	equity	equity	NOUN
ijtc-662	118	19	ratio	ratio	NOUN
ijtc-662	118	20	(	(	PUNCT
ijtc-662	118	21	der	der	NOUN
ijtc-662	118	22	)	)	PUNCT
ijtc-662	118	23	before	before	ADP
ijtc-662	118	24	the	the	DET
ijtc-662	118	25	covid-19	covid-19	PROPN
ijtc-662	118	26	pandemic	pandemic	NOUN
ijtc-662	118	27	,	,	PUNCT
ijtc-662	118	28	the	the	DET
ijtc-662	118	29	solvency	solvency	NOUN
ijtc-662	118	30	ratio	ratio	NOUN
ijtc-662	118	31	had	have	VERB
ijtc-662	118	32	a	a	DET
ijtc-662	118	33	standard	standard	ADJ
ijtc-662	118	34	deviation	deviation	NOUN
ijtc-662	118	35	of	of	ADP
ijtc-662	118	36	0.10787	0.10787	NUM
ijtc-662	118	37	.	.	PUNCT
ijtc-662	119	1	at	at	ADP
ijtc-662	119	2	the	the	DET
ijtc-662	119	3	same	same	ADJ
ijtc-662	119	4	time	time	NOUN
ijtc-662	119	5	,	,	PUNCT
ijtc-662	119	6	the	the	DET
ijtc-662	119	7	mean	mean	ADJ
ijtc-662	119	8	value	value	NOUN
ijtc-662	119	9	was	be	AUX
ijtc-662	119	10	0.3414	0.3414	NUM
ijtc-662	119	11	,	,	PUNCT
ijtc-662	119	12	with	with	ADP
ijtc-662	119	13	a	a	DET
ijtc-662	119	14	maximum	maximum	ADJ
ijtc-662	119	15	value	value	NOUN
ijtc-662	119	16	of	of	ADP
ijtc-662	119	17	0.59	0.59	NUM
ijtc-662	119	18	at	at	ADP
ijtc-662	119	19	anabatic	anabatic	ADJ
ijtc-662	119	20	technologies	technology	NOUN
ijtc-662	119	21	(	(	PUNCT
ijtc-662	119	22	atic	atic	ADJ
ijtc-662	119	23	)	)	PUNCT
ijtc-662	119	24	and	and	CCONJ
ijtc-662	119	25	a	a	DET
ijtc-662	119	26	minimum	minimum	ADJ
ijtc-662	119	27	value	value	NOUN
ijtc-662	119	28	of	of	ADP
ijtc-662	119	29	0.17	0.17	NUM
ijtc-662	119	30	.	.	PUNCT
ijtc-662	120	1	at	at	ADP
ijtc-662	120	2	the	the	DET
ijtc-662	120	3	distribusi	distribusi	NOUN
ijtc-662	120	4	voucher	voucher	ADJ
ijtc-662	120	5	nusantara	nusantara	PROPN
ijtc-662	120	6	(	(	PUNCT
ijtc-662	120	7	diva	diva	NOUN
ijtc-662	120	8	)	)	PUNCT
ijtc-662	120	9	.	.	PUNCT
ijtc-662	121	1	the	the	DET
ijtc-662	121	2	average	average	ADJ
ijtc-662	121	3	der	der	ADJ
ijtc-662	121	4	value	value	NOUN
ijtc-662	121	5	of	of	ADP
ijtc-662	121	6	0.3414	0.3414	NUM
ijtc-662	121	7	indicates	indicate	VERB
ijtc-662	121	8	that	that	SCONJ
ijtc-662	121	9	the	the	DET
ijtc-662	121	10	average	average	ADJ
ijtc-662	121	11	level	level	NOUN
ijtc-662	121	12	of	of	ADP
ijtc-662	121	13	the	the	DET
ijtc-662	121	14	company	company	NOUN
ijtc-662	121	15	's	's	PART
ijtc-662	121	16	debt	debt	NOUN
ijtc-662	121	17	is	be	AUX
ijtc-662	121	18	below	below	ADP
ijtc-662	121	19	number	number	NOUN
ijtc-662	121	20	one	one	NUM
ijtc-662	121	21	,	,	PUNCT
ijtc-662	121	22	where	where	SCONJ
ijtc-662	121	23	it	it	PRON
ijtc-662	121	24	is	be	AUX
ijtc-662	121	25	said	say	VERB
ijtc-662	121	26	that	that	SCONJ
ijtc-662	121	27	the	the	DET
ijtc-662	121	28	company	company	NOUN
ijtc-662	121	29	can	can	AUX
ijtc-662	121	30	pay	pay	VERB
ijtc-662	121	31	its	its	PRON
ijtc-662	121	32	long	long	ADJ
ijtc-662	121	33	-	-	PUNCT
ijtc-662	121	34	term	term	NOUN
ijtc-662	121	35	debt	debt	NOUN
ijtc-662	121	36	well	well	ADV
ijtc-662	121	37	with	with	ADP
ijtc-662	121	38	an	an	DET
ijtc-662	121	39	average	average	NOUN
ijtc-662	121	40	of	of	ADP
ijtc-662	121	41	34	34	NUM
ijtc-662	121	42	%	%	NOUN
ijtc-662	121	43	of	of	ADP
ijtc-662	121	44	its	its	PRON
ijtc-662	121	45	equity	equity	NOUN
ijtc-662	121	46	.	.	PUNCT
ijtc-662	122	1	the	the	DET
ijtc-662	122	2	solvency	solvency	NOUN
ijtc-662	122	3	ratio	ratio	NOUN
ijtc-662	122	4	measured	measure	VERB
ijtc-662	122	5	by	by	ADP
ijtc-662	122	6	the	the	DET
ijtc-662	122	7	debt	debt	NOUN
ijtc-662	122	8	to	to	ADP
ijtc-662	122	9	equity	equity	NOUN
ijtc-662	122	10	ratio	ratio	NOUN
ijtc-662	122	11	(	(	PUNCT
ijtc-662	122	12	der	der	NOUN
ijtc-662	122	13	)	)	PUNCT
ijtc-662	122	14	during	during	ADP
ijtc-662	122	15	the	the	DET
ijtc-662	122	16	covid-19	covid-19	PROPN
ijtc-662	122	17	pandemic	pandemic	NOUN
ijtc-662	122	18	has	have	VERB
ijtc-662	122	19	a	a	DET
ijtc-662	122	20	standard	standard	ADJ
ijtc-662	122	21	deviation	deviation	NOUN
ijtc-662	122	22	of	of	ADP
ijtc-662	122	23	0.16582	0.16582	NUM
ijtc-662	122	24	.	.	PUNCT
ijtc-662	123	1	at	at	ADP
ijtc-662	123	2	the	the	DET
ijtc-662	123	3	same	same	ADJ
ijtc-662	123	4	time	time	NOUN
ijtc-662	123	5	,	,	PUNCT
ijtc-662	123	6	the	the	DET
ijtc-662	123	7	mean	mean	ADJ
ijtc-662	123	8	value	value	NOUN
ijtc-662	123	9	is	be	AUX
ijtc-662	123	10	0.3659	0.3659	NUM
ijtc-662	123	11	,	,	PUNCT
ijtc-662	123	12	with	with	ADP
ijtc-662	123	13	a	a	DET
ijtc-662	123	14	maximum	maximum	ADJ
ijtc-662	123	15	value	value	NOUN
ijtc-662	123	16	of	of	ADP
ijtc-662	123	17	0.69	0.69	NUM
ijtc-662	123	18	for	for	ADP
ijtc-662	123	19	anabatic	anabatic	ADJ
ijtc-662	123	20	technologies	technology	NOUN
ijtc-662	123	21	(	(	PUNCT
ijtc-662	123	22	atic	atic	ADJ
ijtc-662	123	23	)	)	PUNCT
ijtc-662	123	24	and	and	CCONJ
ijtc-662	123	25	a	a	DET
ijtc-662	123	26	minimum	minimum	ADJ
ijtc-662	123	27	value	value	NOUN
ijtc-662	123	28	of	of	ADP
ijtc-662	123	29	0.10	0.10	NUM
ijtc-662	123	30	for	for	ADP
ijtc-662	123	31	companies	company	NOUN
ijtc-662	123	32	.	.	PUNCT
ijtc-662	124	1	distribusi	distribusi	VERB
ijtc-662	124	2	voucher	voucher	ADJ
ijtc-662	124	3	nusantara	nusantara	PROPN
ijtc-662	124	4	(	(	PUNCT
ijtc-662	124	5	diva	diva	NOUN
ijtc-662	124	6	)	)	PUNCT
ijtc-662	124	7	.	.	PUNCT
ijtc-662	125	1	the	the	DET
ijtc-662	125	2	average	average	ADJ
ijtc-662	125	3	der	der	ADJ
ijtc-662	125	4	value	value	NOUN
ijtc-662	125	5	of	of	ADP
ijtc-662	125	6	0.3659	0.3659	NUM
ijtc-662	125	7	indicates	indicate	VERB
ijtc-662	125	8	that	that	SCONJ
ijtc-662	125	9	the	the	DET
ijtc-662	125	10	average	average	ADJ
ijtc-662	125	11	level	level	NOUN
ijtc-662	125	12	of	of	ADP
ijtc-662	125	13	the	the	DET
ijtc-662	125	14	company	company	NOUN
ijtc-662	125	15	's	's	PART
ijtc-662	125	16	debt	debt	NOUN
ijtc-662	125	17	is	be	AUX
ijtc-662	125	18	above	above	ADP
ijtc-662	125	19	number	number	NOUN
ijtc-662	125	20	one	one	NUM
ijtc-662	125	21	,	,	PUNCT
ijtc-662	125	22	where	where	SCONJ
ijtc-662	125	23	the	the	DET
ijtc-662	125	24	company	company	NOUN
ijtc-662	125	25	has	have	VERB
ijtc-662	125	26	more	more	ADV
ijtc-662	125	27	significant	significant	ADJ
ijtc-662	125	28	debt	debt	NOUN
ijtc-662	125	29	than	than	ADP
ijtc-662	125	30	equity	equity	NOUN
ijtc-662	125	31	,	,	PUNCT
ijtc-662	125	32	where	where	SCONJ
ijtc-662	125	33	the	the	DET
ijtc-662	125	34	company	company	NOUN
ijtc-662	125	35	can	can	AUX
ijtc-662	125	36	be	be	AUX
ijtc-662	125	37	said	say	VERB
ijtc-662	125	38	to	to	PART
ijtc-662	125	39	be	be	AUX
ijtc-662	125	40	not	not	PART
ijtc-662	125	41	good	good	ADJ
ijtc-662	125	42	at	at	ADP
ijtc-662	125	43	paying	pay	VERB
ijtc-662	125	44	its	its	PRON
ijtc-662	125	45	longterm	longterm	ADJ
ijtc-662	125	46	debt	debt	NOUN
ijtc-662	125	47	with	with	ADP
ijtc-662	125	48	an	an	DET
ijtc-662	125	49	average	average	NOUN
ijtc-662	125	50	of	of	ADP
ijtc-662	125	51	37	37	NUM
ijtc-662	125	52	%	%	NOUN
ijtc-662	125	53	.	.	PUNCT
ijtc-662	126	1	corporate	corporate	ADJ
ijtc-662	126	2	policy	policy	NOUN
ijtc-662	126	3	strategy	strategy	NOUN
ijtc-662	126	4	based	base	VERB
ijtc-662	126	5	on	on	ADP
ijtc-662	126	6	comparison	comparison	NOUN
ijtc-662	126	7	of	of	ADP
ijtc-662	126	8	financial	financial	ADJ
ijtc-662	126	9	performance	performance	NOUN
ijtc-662	126	10	due	due	ADP
ijtc-662	126	11	to	to	ADP
ijtc-662	126	12	the	the	DET
ijtc-662	126	13	impact	impact	NOUN
ijtc-662	126	14	of	of	ADP
ijtc-662	126	15	the	the	DET
ijtc-662	126	16	covid-19	covid-19	PROPN
ijtc-662	126	17	pandemic	pandemic	ADJ
ijtc-662	126	18	andriani	andriani	PROPN
ijtc-662	126	19	,	,	PUNCT
ijtc-662	126	20	ananto	ananto	ADP
ijtc-662	126	21	,	,	PUNCT
ijtc-662	126	22	fitri	fitri	ADJ
ijtc-662	126	23	,	,	PUNCT
ijtc-662	126	24	and	and	CCONJ
ijtc-662	126	25	aprila	aprila	PROPN
ijtc-662	126	26	80	80	NUM
ijtc-662	126	27	|	|	ADV
ijtc-662	126	28	ilomata	ilomata	PROPN
ijtc-662	126	29	international	international	ADJ
ijtc-662	126	30	journal	journal	NOUN
ijtc-662	126	31	of	of	ADP
ijtc-662	126	32	tax	tax	PROPN
ijtc-662	126	33	&	&	CCONJ
ijtc-662	126	34	accounting	account	VERB
ijtc-662	126	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	126	36	3	3	NUM
ijtc-662	126	37	.	.	PUNCT
ijtc-662	126	38	debt	debt	NOUN
ijtc-662	126	39	to	to	ADP
ijtc-662	126	40	asset	asset	NOUN
ijtc-662	126	41	ratio	ratio	NOUN
ijtc-662	126	42	(	(	PUNCT
ijtc-662	126	43	dar	dar	NOUN
ijtc-662	126	44	)	)	PUNCT
ijtc-662	126	45	the	the	DET
ijtc-662	126	46	debt	debt	NOUN
ijtc-662	126	47	to	to	ADP
ijtc-662	126	48	asset	asset	NOUN
ijtc-662	126	49	ratio	ratio	NOUN
ijtc-662	126	50	is	be	AUX
ijtc-662	126	51	a	a	DET
ijtc-662	126	52	solvency	solvency	NOUN
ijtc-662	126	53	ratio	ratio	NOUN
ijtc-662	126	54	.	.	PUNCT
ijtc-662	127	1	based	base	VERB
ijtc-662	127	2	on	on	ADP
ijtc-662	127	3	the	the	DET
ijtc-662	127	4	table	table	NOUN
ijtc-662	127	5	above	above	ADV
ijtc-662	127	6	,	,	PUNCT
ijtc-662	127	7	it	it	PRON
ijtc-662	127	8	can	can	AUX
ijtc-662	127	9	be	be	AUX
ijtc-662	127	10	seen	see	VERB
ijtc-662	127	11	that	that	SCONJ
ijtc-662	127	12	before	before	ADP
ijtc-662	127	13	the	the	DET
ijtc-662	127	14	covid-19	covid-19	PROPN
ijtc-662	127	15	pandemic	pandemic	NOUN
ijtc-662	127	16	,	,	PUNCT
ijtc-662	127	17	the	the	DET
ijtc-662	127	18	company	company	NOUN
ijtc-662	127	19	had	have	VERB
ijtc-662	127	20	a	a	DET
ijtc-662	127	21	standard	standard	ADJ
ijtc-662	127	22	deviation	deviation	NOUN
ijtc-662	127	23	of	of	ADP
ijtc-662	127	24	0.18597	0.18597	NUM
ijtc-662	127	25	.	.	PUNCT
ijtc-662	128	1	at	at	ADP
ijtc-662	128	2	the	the	DET
ijtc-662	128	3	same	same	ADJ
ijtc-662	128	4	time	time	NOUN
ijtc-662	128	5	,	,	PUNCT
ijtc-662	128	6	the	the	DET
ijtc-662	128	7	mean	mean	ADJ
ijtc-662	128	8	value	value	NOUN
ijtc-662	128	9	was	be	AUX
ijtc-662	128	10	0.3574	0.3574	NUM
ijtc-662	128	11	,	,	PUNCT
ijtc-662	128	12	with	with	ADP
ijtc-662	128	13	a	a	DET
ijtc-662	128	14	maximum	maximum	ADJ
ijtc-662	128	15	value	value	NOUN
ijtc-662	128	16	of	of	ADP
ijtc-662	128	17	0.76	0.76	NUM
ijtc-662	128	18	at	at	ADP
ijtc-662	128	19	anabatic	anabatic	ADJ
ijtc-662	128	20	technologies	technology	NOUN
ijtc-662	128	21	(	(	PUNCT
ijtc-662	128	22	atic	atic	ADJ
ijtc-662	128	23	)	)	PUNCT
ijtc-662	128	24	and	and	CCONJ
ijtc-662	128	25	a	a	DET
ijtc-662	128	26	minimum	minimum	ADJ
ijtc-662	128	27	value	value	NOUN
ijtc-662	128	28	of	of	ADP
ijtc-662	128	29	0.02	0.02	NUM
ijtc-662	128	30	in	in	ADP
ijtc-662	128	31	the	the	DET
ijtc-662	128	32	company	company	NOUN
ijtc-662	128	33	kresna	kresna	PROPN
ijtc-662	128	34	graha	graha	PROPN
ijtc-662	128	35	investama	investama	NOUN
ijtc-662	128	36	(	(	PUNCT
ijtc-662	128	37	kren	kren	PROPN
ijtc-662	128	38	)	)	PUNCT
ijtc-662	128	39	.	.	PUNCT
ijtc-662	129	1	the	the	DET
ijtc-662	129	2	average	average	ADJ
ijtc-662	129	3	dar	dar	NOUN
ijtc-662	129	4	value	value	NOUN
ijtc-662	129	5	of	of	ADP
ijtc-662	129	6	0.3574	0.3574	NUM
ijtc-662	129	7	indicates	indicate	VERB
ijtc-662	129	8	that	that	SCONJ
ijtc-662	129	9	the	the	DET
ijtc-662	129	10	average	average	ADJ
ijtc-662	129	11	level	level	NOUN
ijtc-662	129	12	of	of	ADP
ijtc-662	129	13	the	the	DET
ijtc-662	129	14	company	company	NOUN
ijtc-662	129	15	's	's	PART
ijtc-662	129	16	debt	debt	NOUN
ijtc-662	129	17	is	be	AUX
ijtc-662	129	18	below	below	ADP
ijtc-662	129	19	one	one	NUM
ijtc-662	129	20	,	,	PUNCT
ijtc-662	129	21	which	which	PRON
ijtc-662	129	22	means	mean	VERB
ijtc-662	129	23	that	that	SCONJ
ijtc-662	129	24	the	the	DET
ijtc-662	129	25	assets	asset	NOUN
ijtc-662	129	26	owned	own	VERB
ijtc-662	129	27	by	by	ADP
ijtc-662	129	28	the	the	DET
ijtc-662	129	29	company	company	NOUN
ijtc-662	129	30	are	be	AUX
ijtc-662	129	31	still	still	ADV
ijtc-662	129	32	able	able	ADJ
ijtc-662	129	33	to	to	PART
ijtc-662	129	34	bear	bear	VERB
ijtc-662	129	35	the	the	DET
ijtc-662	129	36	long	long	ADJ
ijtc-662	129	37	-	-	PUNCT
ijtc-662	129	38	term	term	NOUN
ijtc-662	129	39	debt	debt	NOUN
ijtc-662	129	40	owned	own	VERB
ijtc-662	129	41	by	by	ADP
ijtc-662	129	42	the	the	DET
ijtc-662	129	43	company	company	NOUN
ijtc-662	129	44	with	with	ADP
ijtc-662	129	45	an	an	DET
ijtc-662	129	46	average	average	NOUN
ijtc-662	129	47	of	of	ADP
ijtc-662	129	48	36	36	NUM
ijtc-662	129	49	%	%	NOUN
ijtc-662	129	50	of	of	ADP
ijtc-662	129	51	the	the	DET
ijtc-662	129	52	company	company	NOUN
ijtc-662	129	53	's	's	PART
ijtc-662	129	54	assets	asset	NOUN
ijtc-662	129	55	.	.	PUNCT
ijtc-662	130	1	based	base	VERB
ijtc-662	130	2	on	on	ADP
ijtc-662	130	3	the	the	DET
ijtc-662	130	4	test	test	NOUN
ijtc-662	130	5	results	result	NOUN
ijtc-662	130	6	,	,	PUNCT
ijtc-662	130	7	it	it	PRON
ijtc-662	130	8	can	can	AUX
ijtc-662	130	9	be	be	AUX
ijtc-662	130	10	seen	see	VERB
ijtc-662	130	11	that	that	SCONJ
ijtc-662	130	12	during	during	ADP
ijtc-662	130	13	the	the	DET
ijtc-662	130	14	covid-19	covid-19	PROPN
ijtc-662	130	15	pandemic	pandemic	NOUN
ijtc-662	130	16	,	,	PUNCT
ijtc-662	130	17	the	the	DET
ijtc-662	130	18	company	company	NOUN
ijtc-662	130	19	had	have	VERB
ijtc-662	130	20	a	a	DET
ijtc-662	130	21	standard	standard	ADJ
ijtc-662	130	22	deviation	deviation	NOUN
ijtc-662	130	23	of	of	ADP
ijtc-662	130	24	0.16260	0.16260	NUM
ijtc-662	130	25	,	,	PUNCT
ijtc-662	130	26	while	while	SCONJ
ijtc-662	130	27	the	the	DET
ijtc-662	130	28	mean	mean	ADJ
ijtc-662	130	29	value	value	NOUN
ijtc-662	130	30	was	be	AUX
ijtc-662	130	31	0.3201	0.3201	NUM
ijtc-662	130	32	with	with	ADP
ijtc-662	130	33	a	a	DET
ijtc-662	130	34	maximum	maximum	ADJ
ijtc-662	130	35	value	value	NOUN
ijtc-662	130	36	of	of	ADP
ijtc-662	130	37	0.74	0.74	NUM
ijtc-662	130	38	at	at	ADP
ijtc-662	130	39	the	the	DET
ijtc-662	130	40	anabatic	anabatic	ADJ
ijtc-662	130	41	technologies	technology	NOUN
ijtc-662	130	42	(	(	PUNCT
ijtc-662	130	43	atic	atic	ADJ
ijtc-662	130	44	)	)	PUNCT
ijtc-662	130	45	company	company	NOUN
ijtc-662	130	46	and	and	CCONJ
ijtc-662	130	47	a	a	DET
ijtc-662	130	48	minimum	minimum	ADJ
ijtc-662	130	49	value	value	NOUN
ijtc-662	130	50	of	of	ADP
ijtc-662	130	51	0.10	0.10	NUM
ijtc-662	130	52	at	at	ADP
ijtc-662	130	53	the	the	DET
ijtc-662	130	54	distribusi	distribusi	NOUN
ijtc-662	130	55	voucher	voucher	ADJ
ijtc-662	130	56	nusantara	nusantara	PROPN
ijtc-662	130	57	(	(	PUNCT
ijtc-662	130	58	diva	diva	NOUN
ijtc-662	130	59	)	)	PUNCT
ijtc-662	130	60	.	.	PUNCT
ijtc-662	131	1	the	the	DET
ijtc-662	131	2	average	average	ADJ
ijtc-662	131	3	dar	dar	NOUN
ijtc-662	131	4	value	value	NOUN
ijtc-662	131	5	of	of	ADP
ijtc-662	131	6	0.3201	0.3201	NUM
ijtc-662	131	7	indicates	indicate	VERB
ijtc-662	131	8	that	that	SCONJ
ijtc-662	131	9	the	the	DET
ijtc-662	131	10	average	average	ADJ
ijtc-662	131	11	level	level	NOUN
ijtc-662	131	12	of	of	ADP
ijtc-662	131	13	the	the	DET
ijtc-662	131	14	company	company	NOUN
ijtc-662	131	15	's	's	PART
ijtc-662	131	16	debt	debt	NOUN
ijtc-662	131	17	is	be	AUX
ijtc-662	131	18	below	below	ADP
ijtc-662	131	19	one	one	NUM
ijtc-662	131	20	,	,	PUNCT
ijtc-662	131	21	which	which	PRON
ijtc-662	131	22	means	mean	VERB
ijtc-662	131	23	that	that	SCONJ
ijtc-662	131	24	the	the	DET
ijtc-662	131	25	assets	asset	NOUN
ijtc-662	131	26	owned	own	VERB
ijtc-662	131	27	by	by	ADP
ijtc-662	131	28	the	the	DET
ijtc-662	131	29	company	company	NOUN
ijtc-662	131	30	are	be	AUX
ijtc-662	131	31	still	still	ADV
ijtc-662	131	32	able	able	ADJ
ijtc-662	131	33	to	to	PART
ijtc-662	131	34	bear	bear	VERB
ijtc-662	131	35	the	the	DET
ijtc-662	131	36	long	long	ADJ
ijtc-662	131	37	-	-	PUNCT
ijtc-662	131	38	term	term	NOUN
ijtc-662	131	39	debt	debt	NOUN
ijtc-662	131	40	owned	own	VERB
ijtc-662	131	41	by	by	ADP
ijtc-662	131	42	the	the	DET
ijtc-662	131	43	company	company	NOUN
ijtc-662	131	44	with	with	ADP
ijtc-662	131	45	an	an	DET
ijtc-662	131	46	average	average	NOUN
ijtc-662	131	47	of	of	ADP
ijtc-662	131	48	32	32	NUM
ijtc-662	131	49	%	%	NOUN
ijtc-662	131	50	of	of	ADP
ijtc-662	131	51	the	the	DET
ijtc-662	131	52	company	company	NOUN
ijtc-662	131	53	's	's	PART
ijtc-662	131	54	assets	asset	NOUN
ijtc-662	131	55	.	.	PUNCT
ijtc-662	132	1	4	4	X
ijtc-662	132	2	.	.	X
ijtc-662	132	3	receivable	receivable	ADJ
ijtc-662	132	4	turnover	turnover	NOUN
ijtc-662	132	5	(	(	PUNCT
ijtc-662	132	6	rto	rto	PROPN
ijtc-662	132	7	)	)	PUNCT
ijtc-662	132	8	accounts	account	VERB
ijtc-662	132	9	receivable	receivable	ADJ
ijtc-662	132	10	turnover	turnover	NOUN
ijtc-662	132	11	or	or	CCONJ
ijtc-662	132	12	receivable	receivable	ADJ
ijtc-662	132	13	turnover	turnover	NOUN
ijtc-662	132	14	includes	include	VERB
ijtc-662	132	15	the	the	DET
ijtc-662	132	16	activity	activity	NOUN
ijtc-662	132	17	ratio	ratio	NOUN
ijtc-662	132	18	,	,	PUNCT
ijtc-662	132	19	where	where	SCONJ
ijtc-662	132	20	based	base	VERB
ijtc-662	132	21	on	on	ADP
ijtc-662	132	22	test	test	NOUN
ijtc-662	132	23	data	datum	NOUN
ijtc-662	132	24	,	,	PUNCT
ijtc-662	132	25	it	it	PRON
ijtc-662	132	26	can	can	AUX
ijtc-662	132	27	be	be	AUX
ijtc-662	132	28	seen	see	VERB
ijtc-662	132	29	that	that	SCONJ
ijtc-662	132	30	before	before	ADP
ijtc-662	132	31	the	the	DET
ijtc-662	132	32	covid-19	covid-19	PROPN
ijtc-662	132	33	pandemic	pandemic	NOUN
ijtc-662	132	34	,	,	PUNCT
ijtc-662	132	35	the	the	DET
ijtc-662	132	36	company	company	NOUN
ijtc-662	132	37	had	have	VERB
ijtc-662	132	38	a	a	DET
ijtc-662	132	39	standard	standard	ADJ
ijtc-662	132	40	deviation	deviation	NOUN
ijtc-662	132	41	value	value	NOUN
ijtc-662	132	42	of	of	ADP
ijtc-662	132	43	1.62270	1.62270	NUM
ijtc-662	132	44	,	,	PUNCT
ijtc-662	132	45	while	while	SCONJ
ijtc-662	132	46	the	the	DET
ijtc-662	132	47	mean	mean	ADJ
ijtc-662	132	48	value	value	NOUN
ijtc-662	132	49	was	be	AUX
ijtc-662	132	50	5.4123	5.4123	NUM
ijtc-662	132	51	with	with	ADP
ijtc-662	132	52	a	a	DET
ijtc-662	132	53	maximum	maximum	ADJ
ijtc-662	132	54	value	value	NOUN
ijtc-662	132	55	of	of	ADP
ijtc-662	132	56	7.73	7.73	NUM
ijtc-662	132	57	in	in	ADP
ijtc-662	132	58	m	m	NOUN
ijtc-662	132	59	-	-	ADJ
ijtc-662	132	60	cash	cash	NOUN
ijtc-662	132	61	integrasi	integrasi	NOUN
ijtc-662	132	62	(	(	PUNCT
ijtc-662	132	63	mcas	mcas	PROPN
ijtc-662	132	64	)	)	PUNCT
ijtc-662	132	65	company	company	NOUN
ijtc-662	132	66	and	and	CCONJ
ijtc-662	132	67	a	a	DET
ijtc-662	132	68	minimum	minimum	ADJ
ijtc-662	132	69	value	value	NOUN
ijtc-662	132	70	of	of	ADP
ijtc-662	132	71	2.53	2.53	NUM
ijtc-662	132	72	at	at	ADP
ijtc-662	132	73	the	the	DET
ijtc-662	132	74	sentra	sentra	PROPN
ijtc-662	132	75	mitra	mitra	PROPN
ijtc-662	132	76	informatika	informatika	PROPN
ijtc-662	132	77	(	(	PUNCT
ijtc-662	132	78	luck	luck	NOUN
ijtc-662	132	79	)	)	PUNCT
ijtc-662	132	80	company	company	NOUN
ijtc-662	132	81	.	.	PUNCT
ijtc-662	133	1	the	the	DET
ijtc-662	133	2	average	average	ADJ
ijtc-662	133	3	rto	rto	NOUN
ijtc-662	133	4	value	value	NOUN
ijtc-662	133	5	is	be	AUX
ijtc-662	133	6	5.4123	5.4123	NUM
ijtc-662	133	7	,	,	PUNCT
ijtc-662	133	8	indicating	indicate	VERB
ijtc-662	133	9	that	that	SCONJ
ijtc-662	133	10	the	the	DET
ijtc-662	133	11	funds	fund	NOUN
ijtc-662	133	12	owned	own	VERB
ijtc-662	133	13	by	by	ADP
ijtc-662	133	14	the	the	DET
ijtc-662	133	15	company	company	NOUN
ijtc-662	133	16	are	be	AUX
ijtc-662	133	17	embedded	embed	VERB
ijtc-662	133	18	in	in	ADP
ijtc-662	133	19	all	all	DET
ijtc-662	133	20	receivables	receivables	NOUN
ijtc-662	133	21	with	with	ADP
ijtc-662	133	22	a	a	DET
ijtc-662	133	23	reasonable	reasonable	ADJ
ijtc-662	133	24	rotation	rotation	NOUN
ijtc-662	133	25	period	period	NOUN
ijtc-662	133	26	of	of	ADP
ijtc-662	133	27	5.41	5.41	NUM
ijtc-662	133	28	times	time	NOUN
ijtc-662	133	29	.	.	PUNCT
ijtc-662	134	1	based	base	VERB
ijtc-662	134	2	on	on	ADP
ijtc-662	134	3	the	the	DET
ijtc-662	134	4	test	test	NOUN
ijtc-662	134	5	results	result	NOUN
ijtc-662	134	6	at	at	ADP
ijtc-662	134	7	the	the	DET
ijtc-662	134	8	time	time	NOUN
ijtc-662	134	9	of	of	ADP
ijtc-662	134	10	the	the	DET
ijtc-662	134	11	covid-19	covid-19	PROPN
ijtc-662	134	12	pandemic	pandemic	NOUN
ijtc-662	134	13	,	,	PUNCT
ijtc-662	134	14	the	the	DET
ijtc-662	134	15	company	company	NOUN
ijtc-662	134	16	had	have	VERB
ijtc-662	134	17	a	a	DET
ijtc-662	134	18	standard	standard	ADJ
ijtc-662	134	19	deviation	deviation	NOUN
ijtc-662	134	20	value	value	NOUN
ijtc-662	134	21	of	of	ADP
ijtc-662	134	22	1.88508	1.88508	NUM
ijtc-662	134	23	,	,	PUNCT
ijtc-662	134	24	while	while	SCONJ
ijtc-662	134	25	the	the	DET
ijtc-662	134	26	mean	mean	ADJ
ijtc-662	134	27	value	value	NOUN
ijtc-662	134	28	was	be	AUX
ijtc-662	134	29	5.0427	5.0427	NUM
ijtc-662	134	30	with	with	ADP
ijtc-662	134	31	a	a	DET
ijtc-662	134	32	maximum	maximum	ADJ
ijtc-662	134	33	value	value	NOUN
ijtc-662	134	34	of	of	ADP
ijtc-662	134	35	8.01	8.01	NUM
ijtc-662	134	36	for	for	ADP
ijtc-662	134	37	the	the	DET
ijtc-662	134	38	company	company	NOUN
ijtc-662	134	39	m	m	NOUN
ijtc-662	134	40	-	-	NOUN
ijtc-662	134	41	cash	cash	NOUN
ijtc-662	134	42	integrasi	integrasi	NOUN
ijtc-662	134	43	tbk	tbk	PROPN
ijtc-662	134	44	(	(	PUNCT
ijtc-662	134	45	mcas	mcas	PROPN
ijtc-662	134	46	)	)	PUNCT
ijtc-662	134	47	and	and	CCONJ
ijtc-662	134	48	a	a	DET
ijtc-662	134	49	minimum	minimum	ADJ
ijtc-662	134	50	value	value	NOUN
ijtc-662	134	51	of	of	ADP
ijtc-662	134	52	1.23	1.23	NUM
ijtc-662	134	53	for	for	ADP
ijtc-662	134	54	the	the	DET
ijtc-662	134	55	company	company	NOUN
ijtc-662	134	56	sentral	sentral	PROPN
ijtc-662	134	57	mitra	mitra	PROPN
ijtc-662	134	58	informatika	informatika	PROPN
ijtc-662	134	59	(	(	PUNCT
ijtc-662	134	60	luck	luck	PROPN
ijtc-662	134	61	)	)	PUNCT
ijtc-662	134	62	.	.	PUNCT
ijtc-662	135	1	the	the	DET
ijtc-662	135	2	average	average	ADJ
ijtc-662	135	3	rto	rto	NOUN
ijtc-662	135	4	value	value	NOUN
ijtc-662	135	5	is	be	AUX
ijtc-662	135	6	5.0427	5.0427	NUM
ijtc-662	135	7	,	,	PUNCT
ijtc-662	135	8	indicating	indicate	VERB
ijtc-662	135	9	that	that	SCONJ
ijtc-662	135	10	the	the	DET
ijtc-662	135	11	funds	fund	NOUN
ijtc-662	135	12	owned	own	VERB
ijtc-662	135	13	by	by	ADP
ijtc-662	135	14	the	the	DET
ijtc-662	135	15	company	company	NOUN
ijtc-662	135	16	are	be	AUX
ijtc-662	135	17	embedded	embed	VERB
ijtc-662	135	18	in	in	ADP
ijtc-662	135	19	all	all	DET
ijtc-662	135	20	receivables	receivables	NOUN
ijtc-662	135	21	with	with	ADP
ijtc-662	135	22	an	an	DET
ijtc-662	135	23	average	average	ADJ
ijtc-662	135	24	rotating	rotate	VERB
ijtc-662	135	25	period	period	NOUN
ijtc-662	135	26	of	of	ADP
ijtc-662	135	27	5.04	5.04	NUM
ijtc-662	135	28	times	time	NOUN
ijtc-662	135	29	.	.	PUNCT
ijtc-662	136	1	5	5	X
ijtc-662	136	2	.	.	X
ijtc-662	136	3	net	net	ADJ
ijtc-662	136	4	profit	profit	NOUN
ijtc-662	136	5	margin	margin	NOUN
ijtc-662	136	6	(	(	PUNCT
ijtc-662	136	7	npm	npm	NOUN
ijtc-662	136	8	)	)	PUNCT
ijtc-662	136	9	net	net	ADJ
ijtc-662	136	10	profit	profit	NOUN
ijtc-662	136	11	margin	margin	NOUN
ijtc-662	136	12	is	be	AUX
ijtc-662	136	13	one	one	NUM
ijtc-662	136	14	of	of	ADP
ijtc-662	136	15	the	the	DET
ijtc-662	136	16	profitability	profitability	NOUN
ijtc-662	136	17	ratios	ratio	NOUN
ijtc-662	136	18	.	.	PUNCT
ijtc-662	137	1	based	base	VERB
ijtc-662	137	2	on	on	ADP
ijtc-662	137	3	the	the	DET
ijtc-662	137	4	test	test	NOUN
ijtc-662	137	5	results	result	NOUN
ijtc-662	137	6	in	in	ADP
ijtc-662	137	7	the	the	DET
ijtc-662	137	8	table	table	NOUN
ijtc-662	137	9	,	,	PUNCT
ijtc-662	137	10	it	it	PRON
ijtc-662	137	11	can	can	AUX
ijtc-662	137	12	be	be	AUX
ijtc-662	137	13	seen	see	VERB
ijtc-662	137	14	that	that	SCONJ
ijtc-662	137	15	before	before	SCONJ
ijtc-662	137	16	the	the	DET
ijtc-662	137	17	covid-19	covid-19	PROPN
ijtc-662	137	18	technology	technology	NOUN
ijtc-662	137	19	company	company	NOUN
ijtc-662	137	20	had	have	VERB
ijtc-662	137	21	a	a	DET
ijtc-662	137	22	standard	standard	ADJ
ijtc-662	137	23	deviation	deviation	NOUN
ijtc-662	137	24	value	value	NOUN
ijtc-662	137	25	of	of	ADP
ijtc-662	137	26	1.43762	1.43762	NUM
ijtc-662	137	27	,	,	PUNCT
ijtc-662	137	28	the	the	DET
ijtc-662	137	29	mean	mean	ADJ
ijtc-662	137	30	value	value	NOUN
ijtc-662	137	31	was	be	AUX
ijtc-662	137	32	2.4082	2.4082	NUM
ijtc-662	137	33	,	,	PUNCT
ijtc-662	137	34	where	where	SCONJ
ijtc-662	137	35	the	the	DET
ijtc-662	137	36	maximum	maximum	ADJ
ijtc-662	137	37	value	value	NOUN
ijtc-662	137	38	of	of	ADP
ijtc-662	137	39	the	the	DET
ijtc-662	137	40	sample	sample	NOUN
ijtc-662	137	41	was	be	AUX
ijtc-662	137	42	5.10	5.10	NUM
ijtc-662	137	43	at	at	ADP
ijtc-662	137	44	the	the	DET
ijtc-662	137	45	kresna	kresna	PROPN
ijtc-662	137	46	graha	graha	NOUN
ijtc-662	137	47	investama	investama	NOUN
ijtc-662	137	48	(	(	PUNCT
ijtc-662	137	49	kren	kren	PROPN
ijtc-662	137	50	)	)	PUNCT
ijtc-662	137	51	and	and	CCONJ
ijtc-662	137	52	a	a	DET
ijtc-662	137	53	minimum	minimum	ADJ
ijtc-662	137	54	value	value	NOUN
ijtc-662	137	55	of	of	ADP
ijtc-662	137	56	0.27	0.27	NUM
ijtc-662	137	57	at	at	ADP
ijtc-662	137	58	the	the	DET
ijtc-662	137	59	company	company	NOUN
ijtc-662	137	60	elang	elang	PROPN
ijtc-662	137	61	mahkota	mahkota	PROPN
ijtc-662	137	62	teknologi	teknologi	PROPN
ijtc-662	137	63	(	(	PUNCT
ijtc-662	137	64	emtk	emtk	NOUN
ijtc-662	137	65	)	)	PUNCT
ijtc-662	137	66	.	.	PUNCT
ijtc-662	138	1	the	the	DET
ijtc-662	138	2	average	average	ADJ
ijtc-662	138	3	value	value	NOUN
ijtc-662	138	4	of	of	ADP
ijtc-662	138	5	the	the	DET
ijtc-662	138	6	npm	npm	NOUN
ijtc-662	138	7	itself	itself	PRON
ijtc-662	138	8	is	be	AUX
ijtc-662	138	9	2.4082	2.4082	NUM
ijtc-662	138	10	,	,	PUNCT
ijtc-662	138	11	indicating	indicate	VERB
ijtc-662	138	12	that	that	SCONJ
ijtc-662	138	13	the	the	DET
ijtc-662	138	14	company	company	NOUN
ijtc-662	138	15	's	's	PART
ijtc-662	138	16	profit	profit	NOUN
ijtc-662	138	17	level	level	NOUN
ijtc-662	138	18	is	be	AUX
ijtc-662	138	19	classified	classify	VERB
ijtc-662	138	20	as	as	ADP
ijtc-662	138	21	a	a	DET
ijtc-662	138	22	period	period	NOUN
ijtc-662	138	23	average	average	NOUN
ijtc-662	138	24	of	of	ADP
ijtc-662	138	25	24	24	NUM
ijtc-662	138	26	%	%	NOUN
ijtc-662	138	27	.	.	PUNCT
ijtc-662	139	1	based	base	VERB
ijtc-662	139	2	on	on	ADP
ijtc-662	139	3	the	the	DET
ijtc-662	139	4	test	test	NOUN
ijtc-662	139	5	results	result	NOUN
ijtc-662	139	6	in	in	ADP
ijtc-662	139	7	the	the	DET
ijtc-662	139	8	table	table	NOUN
ijtc-662	139	9	,	,	PUNCT
ijtc-662	139	10	it	it	PRON
ijtc-662	139	11	can	can	AUX
ijtc-662	139	12	be	be	AUX
ijtc-662	139	13	seen	see	VERB
ijtc-662	139	14	that	that	SCONJ
ijtc-662	139	15	when	when	SCONJ
ijtc-662	139	16	covid-19	covid-19	PROPN
ijtc-662	139	17	occurred	occur	VERB
ijtc-662	139	18	,	,	PUNCT
ijtc-662	139	19	technology	technology	NOUN
ijtc-662	139	20	companies	company	NOUN
ijtc-662	139	21	had	have	VERB
ijtc-662	139	22	a	a	DET
ijtc-662	139	23	standard	standard	ADJ
ijtc-662	139	24	deviation	deviation	NOUN
ijtc-662	139	25	value	value	NOUN
ijtc-662	139	26	of	of	ADP
ijtc-662	139	27	3.83335	3.83335	NUM
ijtc-662	139	28	,	,	PUNCT
ijtc-662	139	29	the	the	DET
ijtc-662	139	30	mean	mean	ADJ
ijtc-662	139	31	value	value	NOUN
ijtc-662	139	32	was	be	AUX
ijtc-662	139	33	1.6268	1.6268	NUM
ijtc-662	139	34	,	,	PUNCT
ijtc-662	139	35	where	where	SCONJ
ijtc-662	139	36	the	the	DET
ijtc-662	139	37	maximum	maximum	ADJ
ijtc-662	139	38	value	value	NOUN
ijtc-662	139	39	of	of	ADP
ijtc-662	139	40	the	the	DET
ijtc-662	139	41	sample	sample	NOUN
ijtc-662	139	42	was	be	AUX
ijtc-662	139	43	8.71	8.71	NUM
ijtc-662	139	44	at	at	ADP
ijtc-662	139	45	the	the	DET
ijtc-662	139	46	elang	elang	PROPN
ijtc-662	139	47	mahkota	mahkota	PROPN
ijtc-662	139	48	teknologi	teknologi	PROPN
ijtc-662	139	49	(	(	PUNCT
ijtc-662	139	50	emtk	emtk	NOUN
ijtc-662	139	51	)	)	PUNCT
ijtc-662	139	52	company	company	NOUN
ijtc-662	139	53	.	.	PUNCT
ijtc-662	140	1	the	the	DET
ijtc-662	140	2	minimum	minimum	ADJ
ijtc-662	140	3	value	value	NOUN
ijtc-662	140	4	is	be	AUX
ijtc-662	140	5	-8.54	-8.54	NUM
ijtc-662	140	6	at	at	ADP
ijtc-662	140	7	the	the	DET
ijtc-662	140	8	company	company	NOUN
ijtc-662	140	9	anabatic	anabatic	ADJ
ijtc-662	140	10	technologies	technology	NOUN
ijtc-662	140	11	(	(	PUNCT
ijtc-662	140	12	atic	atic	ADJ
ijtc-662	140	13	)	)	PUNCT
ijtc-662	140	14	.	.	PUNCT
ijtc-662	141	1	the	the	DET
ijtc-662	141	2	average	average	ADJ
ijtc-662	141	3	value	value	NOUN
ijtc-662	141	4	of	of	ADP
ijtc-662	141	5	the	the	DET
ijtc-662	141	6	corporate	corporate	ADJ
ijtc-662	141	7	policy	policy	NOUN
ijtc-662	141	8	strategy	strategy	NOUN
ijtc-662	141	9	based	base	VERB
ijtc-662	141	10	on	on	ADP
ijtc-662	141	11	comparison	comparison	NOUN
ijtc-662	141	12	of	of	ADP
ijtc-662	141	13	financial	financial	ADJ
ijtc-662	141	14	performance	performance	NOUN
ijtc-662	141	15	due	due	ADP
ijtc-662	141	16	to	to	ADP
ijtc-662	141	17	the	the	DET
ijtc-662	141	18	impact	impact	NOUN
ijtc-662	141	19	of	of	ADP
ijtc-662	141	20	the	the	DET
ijtc-662	141	21	covid-19	covid-19	PROPN
ijtc-662	141	22	pandemic	pandemic	ADJ
ijtc-662	141	23	andriani	andriani	PROPN
ijtc-662	141	24	,	,	PUNCT
ijtc-662	141	25	ananto	ananto	ADP
ijtc-662	141	26	,	,	PUNCT
ijtc-662	141	27	fitri	fitri	ADJ
ijtc-662	141	28	,	,	PUNCT
ijtc-662	141	29	and	and	CCONJ
ijtc-662	141	30	aprila	aprila	PROPN
ijtc-662	141	31	81	81	NUM
ijtc-662	141	32	|	|	ADV
ijtc-662	141	33	ilomata	ilomata	PROPN
ijtc-662	141	34	international	international	ADJ
ijtc-662	141	35	journal	journal	NOUN
ijtc-662	141	36	of	of	ADP
ijtc-662	141	37	tax	tax	PROPN
ijtc-662	141	38	&	&	CCONJ
ijtc-662	141	39	accounting	accounting	PROPN
ijtc-662	141	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	141	41	npm	npm	PROPN
ijtc-662	141	42	itself	itself	PRON
ijtc-662	141	43	is	be	AUX
ijtc-662	141	44	1.6268	1.6268	NUM
ijtc-662	141	45	,	,	PUNCT
ijtc-662	141	46	indicating	indicate	VERB
ijtc-662	141	47	that	that	SCONJ
ijtc-662	141	48	the	the	DET
ijtc-662	141	49	company	company	NOUN
ijtc-662	141	50	's	's	PART
ijtc-662	141	51	profit	profit	NOUN
ijtc-662	141	52	level	level	NOUN
ijtc-662	141	53	is	be	AUX
ijtc-662	141	54	classified	classify	VERB
ijtc-662	141	55	as	as	ADP
ijtc-662	141	56	a	a	DET
ijtc-662	141	57	period	period	NOUN
ijtc-662	141	58	average	average	NOUN
ijtc-662	141	59	of	of	ADP
ijtc-662	141	60	162	162	NUM
ijtc-662	141	61	%	%	NOUN
ijtc-662	141	62	.	.	PUNCT
ijtc-662	142	1	table	table	NOUN
ijtc-662	142	2	3	3	NUM
ijtc-662	142	3	results	result	NOUN
ijtc-662	142	4	of	of	ADP
ijtc-662	142	5	descriptive	descriptive	ADJ
ijtc-662	142	6	statistical	statistical	ADJ
ijtc-662	142	7	analysis	analysis	NOUN
ijtc-662	142	8	of	of	ADP
ijtc-662	142	9	the	the	DET
ijtc-662	142	10	infrastructure	infrastructure	NOUN
ijtc-662	142	11	sector	sector	NOUN
ijtc-662	142	12	variable	variable	ADJ
ijtc-662	142	13	period	period	NOUN
ijtc-662	142	14	n	n	PRON
ijtc-662	142	15	min	min	PROPN
ijtc-662	142	16	.	.	PROPN
ijtc-662	142	17	max	max	PROPN
ijtc-662	142	18	.	.	PUNCT
ijtc-662	143	1	mean	mean	VERB
ijtc-662	143	2	std	std	PROPN
ijtc-662	143	3	.	.	PUNCT
ijtc-662	144	1	devices	devices	PROPN
ijtc-662	144	2	cr	cr	PROPN
ijtc-662	144	3	before	before	ADP
ijtc-662	144	4	62	62	NUM
ijtc-662	144	5	0.06	0.06	NUM
ijtc-662	144	6	6.68	6.68	NUM
ijtc-662	144	7	1.5934	1.5934	NUM
ijtc-662	144	8	1.32421	1.32421	NUM
ijtc-662	144	9	during	during	ADP
ijtc-662	144	10	62	62	NUM
ijtc-662	144	11	0.08	0.08	NUM
ijtc-662	144	12	9.28	9.28	NUM
ijtc-662	144	13	1.4484	1.4484	NUM
ijtc-662	144	14	1.52447	1.52447	NUM
ijtc-662	144	15	der	der	NOUN
ijtc-662	144	16	before	before	ADP
ijtc-662	144	17	62	62	NUM
ijtc-662	144	18	-1.75	-1.75	NOUN
ijtc-662	144	19	35.47	35.47	NUM
ijtc-662	144	20	2.0984	2.0984	NUM
ijtc-662	144	21	4.54455	4.54455	NUM
ijtc-662	144	22	during	during	ADP
ijtc-662	144	23	62	62	NUM
ijtc-662	144	24	-3.43	-3.43	NUM
ijtc-662	144	25	8.43	8.43	NUM
ijtc-662	144	26	1.7469	1.7469	NUM
ijtc-662	144	27	1.99630	1.99630	NUM
ijtc-662	144	28	dar	dar	NOUN
ijtc-662	144	29	before	before	ADP
ijtc-662	144	30	62	62	NUM
ijtc-662	144	31	0.16	0.16	NUM
ijtc-662	144	32	2.62	2.62	NUM
ijtc-662	144	33	0.6385	0.6385	NUM
ijtc-662	144	34	0.38037	0.38037	NUM
ijtc-662	144	35	during	during	ADP
ijtc-662	144	36	62	62	NUM
ijtc-662	144	37	0.19	0.19	NUM
ijtc-662	144	38	2.91	2.91	NUM
ijtc-662	144	39	0.6832	0.6832	NUM
ijtc-662	144	40	0.46450	0.46450	NUM
ijtc-662	144	41	rto	rto	VERB
ijtc-662	144	42	before	before	ADP
ijtc-662	144	43	62	62	NUM
ijtc-662	144	44	0.01	0.01	NUM
ijtc-662	144	45	93.08	93.08	NUM
ijtc-662	144	46	11.1073	11.1073	NUM
ijtc-662	144	47	16.64526	16.64526	NUM
ijtc-662	144	48	during	during	ADP
ijtc-662	144	49	62	62	NUM
ijtc-662	144	50	1.17	1.17	NUM
ijtc-662	144	51	84.07	84.07	NUM
ijtc-662	144	52	11.0894	11.0894	NUM
ijtc-662	144	53	17.57093	17.57093	NUM
ijtc-662	144	54	npm	npm	PROPN
ijtc-662	144	55	before	before	ADP
ijtc-662	144	56	62	62	NUM
ijtc-662	144	57	-0.65	-0.65	NUM
ijtc-662	144	58	0.28	0.28	NUM
ijtc-662	144	59	0.0232	0.0232	NUM
ijtc-662	144	60	0.16574	0.16574	NUM
ijtc-662	144	61	during	during	ADP
ijtc-662	144	62	62	62	NUM
ijtc-662	144	63	-1.30	-1.30	NUM
ijtc-662	144	64	0.30	0.30	NUM
ijtc-662	144	65	-0.0565	-0.0565	ADJ
ijtc-662	144	66	0.28928	0.28928	NUM
ijtc-662	144	67	source	source	NOUN
ijtc-662	144	68	:	:	PUNCT
ijtc-662	144	69	processed	process	VERB
ijtc-662	144	70	data	datum	NOUN
ijtc-662	144	71	,	,	PUNCT
ijtc-662	144	72	2022	2022	NUM
ijtc-662	144	73	the	the	DET
ijtc-662	144	74	following	follow	VERB
ijtc-662	144	75	is	be	AUX
ijtc-662	144	76	an	an	DET
ijtc-662	144	77	explanation	explanation	NOUN
ijtc-662	144	78	regarding	regard	VERB
ijtc-662	144	79	the	the	DET
ijtc-662	144	80	results	result	NOUN
ijtc-662	144	81	of	of	ADP
ijtc-662	144	82	the	the	DET
ijtc-662	144	83	descriptive	descriptive	ADJ
ijtc-662	144	84	statistical	statistical	ADJ
ijtc-662	144	85	analysis	analysis	NOUN
ijtc-662	144	86	in	in	ADP
ijtc-662	144	87	table	table	NOUN
ijtc-662	144	88	3	3	NUM
ijtc-662	144	89	above	above	ADP
ijtc-662	144	90	:	:	PUNCT
ijtc-662	144	91	1	1	X
ijtc-662	144	92	.	.	X
ijtc-662	144	93	current	current	ADJ
ijtc-662	144	94	ratio	ratio	NOUN
ijtc-662	144	95	(	(	PUNCT
ijtc-662	144	96	cr	cr	PROPN
ijtc-662	144	97	)	)	PUNCT
ijtc-662	144	98	the	the	DET
ijtc-662	144	99	liquidity	liquidity	NOUN
ijtc-662	144	100	ratio	ratio	NOUN
ijtc-662	144	101	,	,	PUNCT
ijtc-662	144	102	as	as	SCONJ
ijtc-662	144	103	measured	measure	VERB
ijtc-662	144	104	by	by	ADP
ijtc-662	144	105	the	the	DET
ijtc-662	144	106	current	current	ADJ
ijtc-662	144	107	ratio	ratio	NOUN
ijtc-662	144	108	(	(	PUNCT
ijtc-662	144	109	cr	cr	NOUN
ijtc-662	144	110	)	)	PUNCT
ijtc-662	144	111	before	before	ADP
ijtc-662	144	112	the	the	DET
ijtc-662	144	113	covid-19	covid-19	PROPN
ijtc-662	144	114	pandemic	pandemic	NOUN
ijtc-662	144	115	,	,	PUNCT
ijtc-662	144	116	had	have	VERB
ijtc-662	144	117	a	a	DET
ijtc-662	144	118	standard	standard	ADJ
ijtc-662	144	119	deviation	deviation	NOUN
ijtc-662	144	120	of	of	ADP
ijtc-662	144	121	1.32421	1.32421	NUM
ijtc-662	144	122	,	,	PUNCT
ijtc-662	144	123	with	with	ADP
ijtc-662	144	124	a	a	DET
ijtc-662	144	125	mean	mean	ADJ
ijtc-662	144	126	value	value	NOUN
ijtc-662	144	127	of	of	ADP
ijtc-662	144	128	1.5934	1.5934	NUM
ijtc-662	144	129	,	,	PUNCT
ijtc-662	144	130	a	a	DET
ijtc-662	144	131	maximum	maximum	ADJ
ijtc-662	144	132	value	value	NOUN
ijtc-662	144	133	of	of	ADP
ijtc-662	144	134	6.68	6.68	NUM
ijtc-662	144	135	at	at	ADP
ijtc-662	144	136	the	the	DET
ijtc-662	144	137	cikarang	cikarang	PROPN
ijtc-662	144	138	listrindo	listrindo	PROPN
ijtc-662	144	139	company	company	PROPN
ijtc-662	144	140	(	(	PUNCT
ijtc-662	144	141	powr	powr	PROPN
ijtc-662	144	142	)	)	PUNCT
ijtc-662	144	143	and	and	CCONJ
ijtc-662	144	144	a	a	DET
ijtc-662	144	145	minimum	minimum	ADJ
ijtc-662	144	146	value	value	NOUN
ijtc-662	144	147	of	of	ADP
ijtc-662	144	148	0.06	0.06	NUM
ijtc-662	144	149	at	at	ADP
ijtc-662	144	150	the	the	DET
ijtc-662	144	151	ictsi	ictsi	PROPN
ijtc-662	144	152	jasa	jasa	PROPN
ijtc-662	144	153	prima	prima	PROPN
ijtc-662	144	154	(	(	PUNCT
ijtc-662	144	155	karw	karw	PROPN
ijtc-662	144	156	)	)	PUNCT
ijtc-662	144	157	company	company	NOUN
ijtc-662	144	158	.	.	PUNCT
ijtc-662	145	1	the	the	DET
ijtc-662	145	2	average	average	ADJ
ijtc-662	145	3	cr	cr	NOUN
ijtc-662	145	4	value	value	NOUN
ijtc-662	145	5	of	of	ADP
ijtc-662	145	6	1.5934	1.5934	NUM
ijtc-662	145	7	shows	show	VERB
ijtc-662	145	8	that	that	SCONJ
ijtc-662	145	9	the	the	DET
ijtc-662	145	10	company	company	NOUN
ijtc-662	145	11	has	have	VERB
ijtc-662	145	12	an	an	DET
ijtc-662	145	13	excellent	excellent	ADJ
ijtc-662	145	14	ability	ability	NOUN
ijtc-662	145	15	to	to	PART
ijtc-662	145	16	pay	pay	VERB
ijtc-662	145	17	off	off	ADP
ijtc-662	145	18	its	its	PRON
ijtc-662	145	19	short	short	ADJ
ijtc-662	145	20	-	-	PUNCT
ijtc-662	145	21	term	term	NOUN
ijtc-662	145	22	debt	debt	NOUN
ijtc-662	145	23	by	by	ADP
ijtc-662	145	24	utilizing	utilize	VERB
ijtc-662	145	25	the	the	DET
ijtc-662	145	26	company	company	NOUN
ijtc-662	145	27	's	's	PART
ijtc-662	145	28	current	current	ADJ
ijtc-662	145	29	assets	asset	NOUN
ijtc-662	145	30	.	.	PUNCT
ijtc-662	146	1	the	the	DET
ijtc-662	146	2	liquidity	liquidity	NOUN
ijtc-662	146	3	ratio	ratio	NOUN
ijtc-662	146	4	,	,	PUNCT
ijtc-662	146	5	as	as	SCONJ
ijtc-662	146	6	measured	measure	VERB
ijtc-662	146	7	by	by	ADP
ijtc-662	146	8	the	the	DET
ijtc-662	146	9	current	current	ADJ
ijtc-662	146	10	ratio	ratio	NOUN
ijtc-662	146	11	(	(	PUNCT
ijtc-662	146	12	cr	cr	NOUN
ijtc-662	146	13	)	)	PUNCT
ijtc-662	146	14	during	during	ADP
ijtc-662	146	15	the	the	DET
ijtc-662	146	16	covid-19	covid-19	PROPN
ijtc-662	146	17	pandemic	pandemic	NOUN
ijtc-662	146	18	,	,	PUNCT
ijtc-662	146	19	has	have	VERB
ijtc-662	146	20	a	a	DET
ijtc-662	146	21	standard	standard	ADJ
ijtc-662	146	22	deviation	deviation	NOUN
ijtc-662	146	23	of	of	ADP
ijtc-662	146	24	1.52447	1.52447	NUM
ijtc-662	146	25	,	,	PUNCT
ijtc-662	146	26	with	with	ADP
ijtc-662	146	27	a	a	DET
ijtc-662	146	28	mean	mean	ADJ
ijtc-662	146	29	value	value	NOUN
ijtc-662	146	30	of	of	ADP
ijtc-662	146	31	1.4484	1.4484	NUM
ijtc-662	146	32	,	,	PUNCT
ijtc-662	146	33	a	a	DET
ijtc-662	146	34	maximum	maximum	ADJ
ijtc-662	146	35	value	value	NOUN
ijtc-662	146	36	of	of	ADP
ijtc-662	146	37	9.28	9.28	NUM
ijtc-662	146	38	at	at	ADP
ijtc-662	146	39	the	the	DET
ijtc-662	146	40	cikarang	cikarang	PROPN
ijtc-662	146	41	listrindo	listrindo	PROPN
ijtc-662	146	42	company	company	PROPN
ijtc-662	146	43	(	(	PUNCT
ijtc-662	146	44	powr	powr	PROPN
ijtc-662	146	45	)	)	PUNCT
ijtc-662	146	46	and	and	CCONJ
ijtc-662	146	47	a	a	DET
ijtc-662	146	48	minimum	minimum	ADJ
ijtc-662	146	49	value	value	NOUN
ijtc-662	146	50	of	of	ADP
ijtc-662	146	51	0.08	0.08	NUM
ijtc-662	146	52	at	at	ADP
ijtc-662	146	53	the	the	DET
ijtc-662	146	54	ictsi	ictsi	PROPN
ijtc-662	146	55	jasa	jasa	PROPN
ijtc-662	146	56	prima	prima	PROPN
ijtc-662	146	57	(	(	PUNCT
ijtc-662	146	58	karw	karw	PROPN
ijtc-662	146	59	)	)	PUNCT
ijtc-662	146	60	.	.	PUNCT
ijtc-662	147	1	the	the	DET
ijtc-662	147	2	average	average	ADJ
ijtc-662	147	3	cr	cr	PROPN
ijtc-662	147	4	value	value	NOUN
ijtc-662	147	5	of	of	ADP
ijtc-662	147	6	1.4484	1.4484	NUM
ijtc-662	147	7	shows	show	VERB
ijtc-662	147	8	that	that	SCONJ
ijtc-662	147	9	the	the	DET
ijtc-662	147	10	company	company	NOUN
ijtc-662	147	11	has	have	VERB
ijtc-662	147	12	an	an	DET
ijtc-662	147	13	excellent	excellent	ADJ
ijtc-662	147	14	ability	ability	NOUN
ijtc-662	147	15	to	to	PART
ijtc-662	147	16	pay	pay	VERB
ijtc-662	147	17	off	off	ADP
ijtc-662	147	18	its	its	PRON
ijtc-662	147	19	short	short	ADJ
ijtc-662	147	20	-	-	PUNCT
ijtc-662	147	21	term	term	NOUN
ijtc-662	147	22	debt	debt	NOUN
ijtc-662	147	23	by	by	ADP
ijtc-662	147	24	utilizing	utilize	VERB
ijtc-662	147	25	the	the	DET
ijtc-662	147	26	company	company	NOUN
ijtc-662	147	27	's	's	PART
ijtc-662	147	28	current	current	ADJ
ijtc-662	147	29	assets	asset	NOUN
ijtc-662	147	30	.	.	PUNCT
ijtc-662	148	1	the	the	DET
ijtc-662	148	2	average	average	ADJ
ijtc-662	148	3	cr	cr	PROPN
ijtc-662	148	4	value	value	NOUN
ijtc-662	148	5	,	,	PUNCT
ijtc-662	148	6	which	which	PRON
ijtc-662	148	7	decreased	decrease	VERB
ijtc-662	148	8	during	during	ADP
ijtc-662	148	9	the	the	DET
ijtc-662	148	10	covid-19	covid-19	PROPN
ijtc-662	148	11	pandemic	pandemic	NOUN
ijtc-662	148	12	compared	compare	VERB
ijtc-662	148	13	to	to	ADP
ijtc-662	148	14	the	the	DET
ijtc-662	148	15	average	average	ADJ
ijtc-662	148	16	cr	cr	NOUN
ijtc-662	148	17	before	before	ADP
ijtc-662	148	18	the	the	DET
ijtc-662	148	19	covid-19	covid-19	PROPN
ijtc-662	148	20	pandemic	pandemic	NOUN
ijtc-662	148	21	,	,	PUNCT
ijtc-662	148	22	shows	show	VERB
ijtc-662	148	23	that	that	SCONJ
ijtc-662	148	24	infrastructure	infrastructure	NOUN
ijtc-662	148	25	sector	sector	NOUN
ijtc-662	148	26	companies	company	NOUN
ijtc-662	148	27	have	have	AUX
ijtc-662	148	28	reduced	reduce	VERB
ijtc-662	148	29	their	their	PRON
ijtc-662	148	30	ability	ability	NOUN
ijtc-662	148	31	to	to	PART
ijtc-662	148	32	meet	meet	VERB
ijtc-662	148	33	their	their	PRON
ijtc-662	148	34	short	short	ADJ
ijtc-662	148	35	-	-	PUNCT
ijtc-662	148	36	term	term	NOUN
ijtc-662	148	37	obligations	obligation	NOUN
ijtc-662	148	38	(	(	PUNCT
ijtc-662	148	39	han	han	PROPN
ijtc-662	148	40	&	&	CCONJ
ijtc-662	148	41	an	an	PRON
ijtc-662	148	42	,	,	PUNCT
ijtc-662	148	43	2022	2022	NUM
ijtc-662	148	44	)	)	PUNCT
ijtc-662	148	45	.	.	PUNCT
ijtc-662	149	1	2	2	X
ijtc-662	149	2	.	.	X
ijtc-662	149	3	debt	debt	NOUN
ijtc-662	149	4	to	to	ADP
ijtc-662	149	5	equity	equity	NOUN
ijtc-662	149	6	ratio	ratio	NOUN
ijtc-662	149	7	(	(	PUNCT
ijtc-662	149	8	der	der	NOUN
ijtc-662	149	9	)	)	PUNCT
ijtc-662	149	10	the	the	DET
ijtc-662	149	11	solvency	solvency	NOUN
ijtc-662	149	12	ratio	ratio	NOUN
ijtc-662	149	13	as	as	SCONJ
ijtc-662	149	14	measured	measure	VERB
ijtc-662	149	15	by	by	ADP
ijtc-662	149	16	the	the	DET
ijtc-662	149	17	debt	debt	NOUN
ijtc-662	149	18	to	to	ADP
ijtc-662	149	19	equity	equity	NOUN
ijtc-662	149	20	ratio	ratio	NOUN
ijtc-662	149	21	(	(	PUNCT
ijtc-662	149	22	der	der	NOUN
ijtc-662	149	23	)	)	PUNCT
ijtc-662	149	24	before	before	SCONJ
ijtc-662	149	25	the	the	DET
ijtc-662	149	26	covid-19	covid-19	PROPN
ijtc-662	149	27	pandemic	pandemic	NOUN
ijtc-662	149	28	had	have	VERB
ijtc-662	149	29	a	a	DET
ijtc-662	149	30	standard	standard	ADJ
ijtc-662	149	31	deviation	deviation	NOUN
ijtc-662	149	32	of	of	ADP
ijtc-662	149	33	4,54455	4,54455	PROPN
ijtc-662	149	34	,	,	PUNCT
ijtc-662	149	35	with	with	ADP
ijtc-662	149	36	a	a	DET
ijtc-662	149	37	mean	mean	ADJ
ijtc-662	149	38	value	value	NOUN
ijtc-662	149	39	of	of	ADP
ijtc-662	149	40	2,0984	2,0984	PROPN
ijtc-662	149	41	,	,	PUNCT
ijtc-662	149	42	a	a	DET
ijtc-662	149	43	maximum	maximum	ADJ
ijtc-662	149	44	value	value	NOUN
ijtc-662	149	45	of	of	ADP
ijtc-662	149	46	35.47	35.47	NUM
ijtc-662	149	47	at	at	ADP
ijtc-662	149	48	asset	asset	NOUN
ijtc-662	149	49	indonusa	indonusa	NOUN
ijtc-662	149	50	(	(	PUNCT
ijtc-662	149	51	acst	acst	PROPN
ijtc-662	149	52	)	)	PUNCT
ijtc-662	149	53	and	and	CCONJ
ijtc-662	149	54	a	a	DET
ijtc-662	149	55	minimum	minimum	ADJ
ijtc-662	149	56	score	score	NOUN
ijtc-662	149	57	of	of	ADP
ijtc-662	149	58	-1.75	-1.75	NUM
ijtc-662	149	59	at	at	ADP
ijtc-662	149	60	ictsi	ictsi	PROPN
ijtc-662	149	61	jasa	jasa	PROPN
ijtc-662	149	62	prima	prima	PROPN
ijtc-662	149	63	(	(	PUNCT
ijtc-662	149	64	karw	karw	PROPN
ijtc-662	149	65	)	)	PUNCT
ijtc-662	149	66	.	.	PUNCT
ijtc-662	150	1	the	the	DET
ijtc-662	150	2	corporate	corporate	ADJ
ijtc-662	150	3	policy	policy	NOUN
ijtc-662	150	4	strategy	strategy	NOUN
ijtc-662	150	5	based	base	VERB
ijtc-662	150	6	on	on	ADP
ijtc-662	150	7	comparison	comparison	NOUN
ijtc-662	150	8	of	of	ADP
ijtc-662	150	9	financial	financial	ADJ
ijtc-662	150	10	performance	performance	NOUN
ijtc-662	150	11	due	due	ADP
ijtc-662	150	12	to	to	ADP
ijtc-662	150	13	the	the	DET
ijtc-662	150	14	impact	impact	NOUN
ijtc-662	150	15	of	of	ADP
ijtc-662	150	16	the	the	DET
ijtc-662	150	17	covid-19	covid-19	PROPN
ijtc-662	150	18	pandemic	pandemic	ADJ
ijtc-662	150	19	andriani	andriani	PROPN
ijtc-662	150	20	,	,	PUNCT
ijtc-662	150	21	ananto	ananto	ADP
ijtc-662	150	22	,	,	PUNCT
ijtc-662	150	23	fitri	fitri	ADJ
ijtc-662	150	24	,	,	PUNCT
ijtc-662	150	25	and	and	CCONJ
ijtc-662	150	26	aprila	aprila	PROPN
ijtc-662	150	27	82	82	NUM
ijtc-662	151	1	|	|	ADV
ijtc-662	151	2	ilomata	ilomata	PROPN
ijtc-662	151	3	international	international	ADJ
ijtc-662	151	4	journal	journal	NOUN
ijtc-662	151	5	of	of	ADP
ijtc-662	151	6	tax	tax	PROPN
ijtc-662	151	7	&	&	CCONJ
ijtc-662	151	8	accounting	accounting	PROPN
ijtc-662	151	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	151	10	average	average	ADJ
ijtc-662	151	11	der	der	ADJ
ijtc-662	151	12	value	value	NOUN
ijtc-662	151	13	of	of	ADP
ijtc-662	151	14	2.0984	2.0984	NUM
ijtc-662	151	15	indicates	indicate	VERB
ijtc-662	151	16	that	that	SCONJ
ijtc-662	151	17	the	the	DET
ijtc-662	151	18	average	average	ADJ
ijtc-662	151	19	level	level	NOUN
ijtc-662	151	20	of	of	ADP
ijtc-662	151	21	the	the	DET
ijtc-662	151	22	company	company	NOUN
ijtc-662	151	23	's	's	PART
ijtc-662	151	24	debt	debt	NOUN
ijtc-662	151	25	is	be	AUX
ijtc-662	151	26	above	above	ADP
ijtc-662	151	27	number	number	NOUN
ijtc-662	151	28	one	one	NUM
ijtc-662	151	29	,	,	PUNCT
ijtc-662	151	30	which	which	PRON
ijtc-662	151	31	indicates	indicate	VERB
ijtc-662	151	32	that	that	SCONJ
ijtc-662	151	33	the	the	DET
ijtc-662	151	34	company	company	NOUN
ijtc-662	151	35	has	have	VERB
ijtc-662	151	36	more	more	ADV
ijtc-662	151	37	significant	significant	ADJ
ijtc-662	151	38	debt	debt	NOUN
ijtc-662	151	39	than	than	ADP
ijtc-662	151	40	its	its	PRON
ijtc-662	151	41	equity	equity	NOUN
ijtc-662	151	42	.	.	PUNCT
ijtc-662	152	1	the	the	DET
ijtc-662	152	2	company	company	NOUN
ijtc-662	152	3	can	can	AUX
ijtc-662	152	4	be	be	AUX
ijtc-662	152	5	said	say	VERB
ijtc-662	152	6	to	to	PART
ijtc-662	152	7	need	need	VERB
ijtc-662	152	8	to	to	PART
ijtc-662	152	9	improve	improve	VERB
ijtc-662	152	10	at	at	ADP
ijtc-662	152	11	paying	pay	VERB
ijtc-662	152	12	its	its	PRON
ijtc-662	152	13	debts	debt	NOUN
ijtc-662	152	14	.	.	PUNCT
ijtc-662	153	1	the	the	DET
ijtc-662	153	2	solvency	solvency	NOUN
ijtc-662	153	3	ratio	ratio	NOUN
ijtc-662	153	4	,	,	PUNCT
ijtc-662	153	5	as	as	SCONJ
ijtc-662	153	6	measured	measure	VERB
ijtc-662	153	7	by	by	ADP
ijtc-662	153	8	the	the	DET
ijtc-662	153	9	debt	debt	NOUN
ijtc-662	153	10	to	to	ADP
ijtc-662	153	11	equity	equity	NOUN
ijtc-662	153	12	ratio	ratio	NOUN
ijtc-662	153	13	(	(	PUNCT
ijtc-662	153	14	der	der	NOUN
ijtc-662	153	15	)	)	PUNCT
ijtc-662	153	16	during	during	ADP
ijtc-662	153	17	the	the	DET
ijtc-662	153	18	covid-19	covid-19	PROPN
ijtc-662	153	19	pandemic	pandemic	NOUN
ijtc-662	153	20	,	,	PUNCT
ijtc-662	153	21	has	have	VERB
ijtc-662	153	22	a	a	DET
ijtc-662	153	23	standard	standard	ADJ
ijtc-662	153	24	deviation	deviation	NOUN
ijtc-662	153	25	of	of	ADP
ijtc-662	153	26	1.99630	1.99630	NUM
ijtc-662	153	27	,	,	PUNCT
ijtc-662	153	28	with	with	ADP
ijtc-662	153	29	a	a	DET
ijtc-662	153	30	mean	mean	ADJ
ijtc-662	153	31	value	value	NOUN
ijtc-662	153	32	of	of	ADP
ijtc-662	153	33	1.7469	1.7469	NUM
ijtc-662	153	34	,	,	PUNCT
ijtc-662	153	35	a	a	DET
ijtc-662	153	36	maximum	maximum	ADJ
ijtc-662	153	37	value	value	NOUN
ijtc-662	153	38	of	of	ADP
ijtc-662	153	39	8.43	8.43	NUM
ijtc-662	153	40	at	at	ADP
ijtc-662	153	41	asset	asset	NOUN
ijtc-662	153	42	indonusa	indonusa	NOUN
ijtc-662	153	43	(	(	PUNCT
ijtc-662	153	44	acst	acst	PROPN
ijtc-662	153	45	)	)	PUNCT
ijtc-662	153	46	and	and	CCONJ
ijtc-662	153	47	a	a	DET
ijtc-662	153	48	minimum	minimum	ADJ
ijtc-662	153	49	value	value	NOUN
ijtc-662	153	50	of	of	ADP
ijtc-662	153	51	-3.43	-3.43	NOUN
ijtc-662	153	52	at	at	ADP
ijtc-662	153	53	the	the	DET
ijtc-662	153	54	garuda	garuda	PROPN
ijtc-662	153	55	maintenance	maintenance	PROPN
ijtc-662	153	56	facility	facility	NOUN
ijtc-662	153	57	ae	ae	PROPN
ijtc-662	153	58	(	(	PUNCT
ijtc-662	153	59	gmfi	gmfi	PROPN
ijtc-662	153	60	)	)	PUNCT
ijtc-662	153	61	.	.	PUNCT
ijtc-662	154	1	the	the	DET
ijtc-662	154	2	average	average	ADJ
ijtc-662	154	3	der	der	ADJ
ijtc-662	154	4	value	value	NOUN
ijtc-662	154	5	of	of	ADP
ijtc-662	154	6	1.7469	1.7469	NUM
ijtc-662	154	7	indicates	indicate	VERB
ijtc-662	154	8	that	that	SCONJ
ijtc-662	154	9	the	the	DET
ijtc-662	154	10	average	average	ADJ
ijtc-662	154	11	level	level	NOUN
ijtc-662	154	12	of	of	ADP
ijtc-662	154	13	the	the	DET
ijtc-662	154	14	company	company	NOUN
ijtc-662	154	15	's	's	PART
ijtc-662	154	16	debt	debt	NOUN
ijtc-662	154	17	is	be	AUX
ijtc-662	154	18	above	above	ADP
ijtc-662	154	19	one	one	NUM
ijtc-662	154	20	,	,	PUNCT
ijtc-662	154	21	which	which	PRON
ijtc-662	154	22	suggests	suggest	VERB
ijtc-662	154	23	that	that	SCONJ
ijtc-662	154	24	the	the	DET
ijtc-662	154	25	company	company	NOUN
ijtc-662	154	26	has	have	VERB
ijtc-662	154	27	debt	debt	NOUN
ijtc-662	154	28	more	more	ADV
ijtc-662	154	29	significant	significant	ADJ
ijtc-662	154	30	than	than	ADP
ijtc-662	154	31	its	its	PRON
ijtc-662	154	32	equity	equity	NOUN
ijtc-662	154	33	.	.	PUNCT
ijtc-662	155	1	the	the	DET
ijtc-662	155	2	company	company	NOUN
ijtc-662	155	3	can	can	AUX
ijtc-662	155	4	be	be	AUX
ijtc-662	155	5	said	say	VERB
ijtc-662	155	6	to	to	PART
ijtc-662	155	7	need	need	VERB
ijtc-662	155	8	to	to	PART
ijtc-662	155	9	improve	improve	VERB
ijtc-662	155	10	at	at	ADP
ijtc-662	155	11	paying	pay	VERB
ijtc-662	155	12	its	its	PRON
ijtc-662	155	13	debts	debt	NOUN
ijtc-662	155	14	.	.	PUNCT
ijtc-662	156	1	the	the	DET
ijtc-662	156	2	average	average	ADJ
ijtc-662	156	3	der	der	NOUN
ijtc-662	156	4	value	value	NOUN
ijtc-662	156	5	decreased	decrease	VERB
ijtc-662	156	6	during	during	ADP
ijtc-662	156	7	the	the	DET
ijtc-662	156	8	covid-19	covid-19	PROPN
ijtc-662	156	9	pandemic	pandemic	NOUN
ijtc-662	156	10	compared	compare	VERB
ijtc-662	156	11	to	to	ADP
ijtc-662	156	12	the	the	DET
ijtc-662	156	13	average	average	ADJ
ijtc-662	156	14	der	der	NOUN
ijtc-662	156	15	before	before	ADP
ijtc-662	156	16	the	the	DET
ijtc-662	156	17	covid-19	covid-19	PROPN
ijtc-662	156	18	pandemic	pandemic	NOUN
ijtc-662	156	19	,	,	PUNCT
ijtc-662	156	20	showing	show	VERB
ijtc-662	156	21	that	that	SCONJ
ijtc-662	156	22	infrastructure	infrastructure	NOUN
ijtc-662	156	23	sector	sector	NOUN
ijtc-662	156	24	companies	company	NOUN
ijtc-662	156	25	have	have	AUX
ijtc-662	156	26	increased	increase	VERB
ijtc-662	156	27	their	their	PRON
ijtc-662	156	28	ability	ability	NOUN
ijtc-662	156	29	to	to	PART
ijtc-662	156	30	pay	pay	VERB
ijtc-662	156	31	their	their	PRON
ijtc-662	156	32	obligations	obligation	NOUN
ijtc-662	156	33	.	.	PUNCT
ijtc-662	157	1	3	3	X
ijtc-662	157	2	.	.	X
ijtc-662	157	3	debt	debt	NOUN
ijtc-662	157	4	to	to	ADP
ijtc-662	157	5	asset	asset	NOUN
ijtc-662	157	6	ratio	ratio	NOUN
ijtc-662	157	7	(	(	PUNCT
ijtc-662	157	8	dar	dar	NOUN
ijtc-662	157	9	)	)	PUNCT
ijtc-662	157	10	the	the	DET
ijtc-662	157	11	solvency	solvency	NOUN
ijtc-662	157	12	ratio	ratio	NOUN
ijtc-662	157	13	,	,	PUNCT
ijtc-662	157	14	as	as	SCONJ
ijtc-662	157	15	measured	measure	VERB
ijtc-662	157	16	by	by	ADP
ijtc-662	157	17	the	the	DET
ijtc-662	157	18	debt	debt	NOUN
ijtc-662	157	19	to	to	ADP
ijtc-662	157	20	asset	asset	NOUN
ijtc-662	157	21	ratio	ratio	NOUN
ijtc-662	157	22	(	(	PUNCT
ijtc-662	157	23	dar	dar	NOUN
ijtc-662	157	24	)	)	PUNCT
ijtc-662	157	25	before	before	ADP
ijtc-662	157	26	the	the	DET
ijtc-662	157	27	covid-19	covid-19	PROPN
ijtc-662	157	28	pandemic	pandemic	NOUN
ijtc-662	157	29	,	,	PUNCT
ijtc-662	157	30	had	have	VERB
ijtc-662	157	31	a	a	DET
ijtc-662	157	32	standard	standard	ADJ
ijtc-662	157	33	deviation	deviation	NOUN
ijtc-662	157	34	of	of	ADP
ijtc-662	157	35	0.38037	0.38037	NUM
ijtc-662	157	36	,	,	PUNCT
ijtc-662	157	37	with	with	ADP
ijtc-662	157	38	a	a	DET
ijtc-662	157	39	mean	mean	ADJ
ijtc-662	157	40	value	value	NOUN
ijtc-662	157	41	of	of	ADP
ijtc-662	157	42	0.6385	0.6385	NUM
ijtc-662	157	43	,	,	PUNCT
ijtc-662	157	44	a	a	DET
ijtc-662	157	45	maximum	maximum	ADJ
ijtc-662	157	46	value	value	NOUN
ijtc-662	157	47	of	of	ADP
ijtc-662	157	48	2.62	2.62	NUM
ijtc-662	157	49	at	at	ADP
ijtc-662	157	50	the	the	DET
ijtc-662	157	51	ictsi	ictsi	PROPN
ijtc-662	157	52	jasa	jasa	PROPN
ijtc-662	157	53	prima	prima	PROPN
ijtc-662	157	54	(	(	PUNCT
ijtc-662	157	55	karw	karw	PROPN
ijtc-662	157	56	)	)	PUNCT
ijtc-662	157	57	and	and	CCONJ
ijtc-662	157	58	a	a	DET
ijtc-662	157	59	minimum	minimum	ADJ
ijtc-662	157	60	value	value	NOUN
ijtc-662	157	61	of	of	ADP
ijtc-662	157	62	0.16	0.16	NUM
ijtc-662	157	63	at	at	ADP
ijtc-662	157	64	a	a	DET
ijtc-662	157	65	jasa	jasa	PROPN
ijtc-662	157	66	armada	armada	PROPN
ijtc-662	157	67	indonusa	indonusa	PROPN
ijtc-662	157	68	(	(	PUNCT
ijtc-662	157	69	ipcm	ipcm	ADJ
ijtc-662	157	70	)	)	PUNCT
ijtc-662	157	71	.	.	PUNCT
ijtc-662	158	1	the	the	DET
ijtc-662	158	2	average	average	ADJ
ijtc-662	158	3	value	value	NOUN
ijtc-662	158	4	of	of	ADP
ijtc-662	158	5	dar	dar	NOUN
ijtc-662	158	6	is	be	AUX
ijtc-662	158	7	0.6385	0.6385	NUM
ijtc-662	158	8	,	,	PUNCT
ijtc-662	158	9	below	below	ADP
ijtc-662	158	10	number	number	NOUN
ijtc-662	158	11	1	1	NUM
ijtc-662	158	12	,	,	PUNCT
ijtc-662	158	13	indicating	indicate	VERB
ijtc-662	158	14	that	that	SCONJ
ijtc-662	158	15	the	the	DET
ijtc-662	158	16	company	company	NOUN
ijtc-662	158	17	's	's	PART
ijtc-662	158	18	financial	financial	ADJ
ijtc-662	158	19	condition	condition	NOUN
ijtc-662	158	20	towards	towards	ADP
ijtc-662	158	21	its	its	PRON
ijtc-662	158	22	debts	debt	NOUN
ijtc-662	158	23	is	be	AUX
ijtc-662	158	24	still	still	ADV
ijtc-662	158	25	good	good	ADJ
ijtc-662	158	26	and	and	CCONJ
ijtc-662	158	27	the	the	PRON
ijtc-662	158	28	smaller	small	ADJ
ijtc-662	158	29	the	the	DET
ijtc-662	158	30	capital	capital	NOUN
ijtc-662	158	31	that	that	PRON
ijtc-662	158	32	comes	come	VERB
ijtc-662	158	33	from	from	ADP
ijtc-662	158	34	loans	loan	NOUN
ijtc-662	158	35	used	use	VERB
ijtc-662	158	36	by	by	ADP
ijtc-662	158	37	the	the	DET
ijtc-662	158	38	company	company	NOUN
ijtc-662	158	39	.	.	PUNCT
ijtc-662	159	1	the	the	DET
ijtc-662	159	2	solvency	solvency	NOUN
ijtc-662	159	3	ratio	ratio	NOUN
ijtc-662	159	4	,	,	PUNCT
ijtc-662	159	5	as	as	SCONJ
ijtc-662	159	6	measured	measure	VERB
ijtc-662	159	7	by	by	ADP
ijtc-662	159	8	the	the	DET
ijtc-662	159	9	debt	debt	NOUN
ijtc-662	159	10	to	to	ADP
ijtc-662	159	11	asset	asset	NOUN
ijtc-662	159	12	ratio	ratio	NOUN
ijtc-662	159	13	(	(	PUNCT
ijtc-662	159	14	dar	dar	NOUN
ijtc-662	159	15	)	)	PUNCT
ijtc-662	159	16	during	during	ADP
ijtc-662	159	17	the	the	DET
ijtc-662	159	18	covid-19	covid-19	PROPN
ijtc-662	159	19	pandemic	pandemic	NOUN
ijtc-662	159	20	,	,	PUNCT
ijtc-662	159	21	has	have	VERB
ijtc-662	159	22	a	a	DET
ijtc-662	159	23	standard	standard	ADJ
ijtc-662	159	24	deviation	deviation	NOUN
ijtc-662	159	25	of	of	ADP
ijtc-662	159	26	0.46450	0.46450	NUM
ijtc-662	159	27	,	,	PUNCT
ijtc-662	159	28	with	with	ADP
ijtc-662	159	29	a	a	DET
ijtc-662	159	30	mean	mean	ADJ
ijtc-662	159	31	value	value	NOUN
ijtc-662	159	32	of	of	ADP
ijtc-662	159	33	0.6832	0.6832	NUM
ijtc-662	159	34	,	,	PUNCT
ijtc-662	159	35	a	a	DET
ijtc-662	159	36	maximum	maximum	ADJ
ijtc-662	159	37	value	value	NOUN
ijtc-662	159	38	of	of	ADP
ijtc-662	159	39	2.91	2.91	NUM
ijtc-662	159	40	for	for	ADP
ijtc-662	159	41	ictsi	ictsi	PROPN
ijtc-662	159	42	jasa	jasa	PROPN
ijtc-662	159	43	prima	prima	PROPN
ijtc-662	159	44	(	(	PUNCT
ijtc-662	159	45	karw	karw	PROPN
ijtc-662	159	46	)	)	PUNCT
ijtc-662	159	47	and	and	CCONJ
ijtc-662	159	48	a	a	DET
ijtc-662	159	49	minimum	minimum	ADJ
ijtc-662	159	50	value	value	NOUN
ijtc-662	159	51	of	of	ADP
ijtc-662	159	52	0.19	0.19	NUM
ijtc-662	159	53	for	for	ADP
ijtc-662	159	54	companies	company	NOUN
ijtc-662	159	55	jasa	jasa	PROPN
ijtc-662	159	56	armada	armada	PROPN
ijtc-662	159	57	indonusa	indonusa	PROPN
ijtc-662	159	58	(	(	PUNCT
ijtc-662	159	59	ipcm	ipcm	ADJ
ijtc-662	159	60	)	)	PUNCT
ijtc-662	159	61	.	.	PUNCT
ijtc-662	160	1	the	the	DET
ijtc-662	160	2	average	average	ADJ
ijtc-662	160	3	value	value	NOUN
ijtc-662	160	4	of	of	ADP
ijtc-662	160	5	dar	dar	NOUN
ijtc-662	160	6	is	be	AUX
ijtc-662	160	7	0.6832	0.6832	NUM
ijtc-662	160	8	,	,	PUNCT
ijtc-662	160	9	below	below	ADP
ijtc-662	160	10	number	number	NOUN
ijtc-662	160	11	1	1	NUM
ijtc-662	160	12	,	,	PUNCT
ijtc-662	160	13	indicating	indicate	VERB
ijtc-662	160	14	that	that	SCONJ
ijtc-662	160	15	the	the	DET
ijtc-662	160	16	company	company	NOUN
ijtc-662	160	17	's	's	PART
ijtc-662	160	18	financial	financial	ADJ
ijtc-662	160	19	condition	condition	NOUN
ijtc-662	160	20	towards	towards	ADP
ijtc-662	160	21	its	its	PRON
ijtc-662	160	22	debts	debt	NOUN
ijtc-662	160	23	is	be	AUX
ijtc-662	160	24	still	still	ADV
ijtc-662	160	25	considered	consider	VERB
ijtc-662	160	26	good	good	ADJ
ijtc-662	160	27	and	and	CCONJ
ijtc-662	160	28	the	the	PRON
ijtc-662	160	29	smaller	small	ADJ
ijtc-662	160	30	the	the	DET
ijtc-662	160	31	capital	capital	NOUN
ijtc-662	160	32	that	that	PRON
ijtc-662	160	33	comes	come	VERB
ijtc-662	160	34	from	from	ADP
ijtc-662	160	35	the	the	DET
ijtc-662	160	36	loans	loan	NOUN
ijtc-662	160	37	used	use	VERB
ijtc-662	160	38	by	by	ADP
ijtc-662	160	39	the	the	DET
ijtc-662	160	40	company	company	NOUN
ijtc-662	160	41	.	.	PUNCT
ijtc-662	161	1	the	the	DET
ijtc-662	161	2	average	average	ADJ
ijtc-662	161	3	dar	dar	NOUN
ijtc-662	161	4	value	value	NOUN
ijtc-662	161	5	,	,	PUNCT
ijtc-662	161	6	which	which	PRON
ijtc-662	161	7	has	have	AUX
ijtc-662	161	8	increased	increase	VERB
ijtc-662	161	9	during	during	ADP
ijtc-662	161	10	the	the	DET
ijtc-662	161	11	covid-19	covid-19	PROPN
ijtc-662	161	12	pandemic	pandemic	NOUN
ijtc-662	161	13	when	when	SCONJ
ijtc-662	161	14	compared	compare	VERB
ijtc-662	161	15	to	to	ADP
ijtc-662	161	16	the	the	DET
ijtc-662	161	17	average	average	ADJ
ijtc-662	161	18	dar	dar	NOUN
ijtc-662	161	19	before	before	ADP
ijtc-662	161	20	the	the	DET
ijtc-662	161	21	covid19	covid19	NOUN
ijtc-662	161	22	pandemic	pandemic	ADJ
ijtc-662	161	23	,	,	PUNCT
ijtc-662	161	24	shows	show	VERB
ijtc-662	161	25	that	that	SCONJ
ijtc-662	161	26	the	the	DET
ijtc-662	161	27	company	company	NOUN
ijtc-662	161	28	experienced	experience	VERB
ijtc-662	161	29	an	an	DET
ijtc-662	161	30	increase	increase	NOUN
ijtc-662	161	31	in	in	ADP
ijtc-662	161	32	capital	capital	NOUN
ijtc-662	161	33	obtained	obtain	VERB
ijtc-662	161	34	from	from	ADP
ijtc-662	161	35	loans	loan	NOUN
ijtc-662	161	36	,	,	PUNCT
ijtc-662	161	37	but	but	CCONJ
ijtc-662	161	38	because	because	SCONJ
ijtc-662	161	39	the	the	DET
ijtc-662	161	40	average	average	ADJ
ijtc-662	161	41	dar	dar	NOUN
ijtc-662	161	42	value	value	NOUN
ijtc-662	161	43	before	before	ADV
ijtc-662	161	44	and	and	CCONJ
ijtc-662	161	45	during	during	ADP
ijtc-662	161	46	the	the	DET
ijtc-662	161	47	covid	covid	PROPN
ijtc-662	161	48	pandemic	pandemic	PROPN
ijtc-662	161	49	-19	-19	PROPN
ijtc-662	161	50	is	be	AUX
ijtc-662	161	51	still	still	ADV
ijtc-662	161	52	below	below	ADP
ijtc-662	161	53	the	the	DET
ijtc-662	161	54	number	number	NOUN
ijtc-662	161	55	one	one	NUM
ijtc-662	161	56	,	,	PUNCT
ijtc-662	161	57	indicating	indicate	VERB
ijtc-662	161	58	that	that	SCONJ
ijtc-662	161	59	the	the	DET
ijtc-662	161	60	company	company	NOUN
ijtc-662	161	61	's	's	PART
ijtc-662	161	62	financial	financial	ADJ
ijtc-662	161	63	condition	condition	NOUN
ijtc-662	161	64	is	be	AUX
ijtc-662	161	65	still	still	ADV
ijtc-662	161	66	considered	consider	VERB
ijtc-662	161	67	good	good	ADJ
ijtc-662	161	68	(	(	PUNCT
ijtc-662	161	69	2022	2022	NUM
ijtc-662	161	70	)	)	PUNCT
ijtc-662	161	71	.	.	PUNCT
ijtc-662	162	1	4	4	X
ijtc-662	162	2	.	.	X
ijtc-662	162	3	receivable	receivable	ADJ
ijtc-662	162	4	turnover	turnover	NOUN
ijtc-662	162	5	(	(	PUNCT
ijtc-662	162	6	rto	rto	PROPN
ijtc-662	162	7	)	)	PUNCT
ijtc-662	162	8	the	the	DET
ijtc-662	162	9	activity	activity	NOUN
ijtc-662	162	10	ratio	ratio	NOUN
ijtc-662	162	11	as	as	SCONJ
ijtc-662	162	12	measured	measure	VERB
ijtc-662	162	13	by	by	ADP
ijtc-662	162	14	receivable	receivable	ADJ
ijtc-662	162	15	turnover	turnover	NOUN
ijtc-662	162	16	(	(	PUNCT
ijtc-662	162	17	rto	rto	PROPN
ijtc-662	162	18	)	)	PUNCT
ijtc-662	162	19	before	before	SCONJ
ijtc-662	162	20	the	the	DET
ijtc-662	162	21	covid-19	covid-19	PROPN
ijtc-662	162	22	pandemic	pandemic	NOUN
ijtc-662	162	23	had	have	VERB
ijtc-662	162	24	a	a	DET
ijtc-662	162	25	standard	standard	ADJ
ijtc-662	162	26	deviation	deviation	NOUN
ijtc-662	162	27	of	of	ADP
ijtc-662	162	28	16.64526	16.64526	NUM
ijtc-662	162	29	,	,	PUNCT
ijtc-662	162	30	with	with	ADP
ijtc-662	162	31	a	a	DET
ijtc-662	162	32	mean	mean	ADJ
ijtc-662	162	33	value	value	NOUN
ijtc-662	162	34	of	of	ADP
ijtc-662	162	35	11.1073	11.1073	NUM
ijtc-662	162	36	,	,	PUNCT
ijtc-662	162	37	a	a	DET
ijtc-662	162	38	maximum	maximum	ADJ
ijtc-662	162	39	value	value	NOUN
ijtc-662	162	40	of	of	ADP
ijtc-662	162	41	93.08	93.08	NUM
ijtc-662	162	42	for	for	ADP
ijtc-662	162	43	smartfren	smartfren	PROPN
ijtc-662	162	44	telecom	telecom	PROPN
ijtc-662	162	45	(	(	PUNCT
ijtc-662	162	46	fren	fren	PROPN
ijtc-662	162	47	)	)	PUNCT
ijtc-662	162	48	companies	company	NOUN
ijtc-662	162	49	and	and	CCONJ
ijtc-662	162	50	a	a	DET
ijtc-662	162	51	minimum	minimum	ADJ
ijtc-662	162	52	value	value	NOUN
ijtc-662	162	53	of	of	ADP
ijtc-662	162	54	0.01	0.01	NUM
ijtc-662	162	55	for	for	ADP
ijtc-662	162	56	cardig	cardig	NOUN
ijtc-662	162	57	aero	aero	PROPN
ijtc-662	162	58	services	services	PROPN
ijtc-662	162	59	(	(	PUNCT
ijtc-662	162	60	cass	cass	PROPN
ijtc-662	162	61	)	)	PUNCT
ijtc-662	162	62	.	.	PUNCT
ijtc-662	163	1	the	the	DET
ijtc-662	163	2	average	average	ADJ
ijtc-662	163	3	rto	rto	PROPN
ijtc-662	163	4	value	value	NOUN
ijtc-662	163	5	of	of	ADP
ijtc-662	163	6	11.1073	11.1073	NUM
ijtc-662	163	7	indicates	indicate	VERB
ijtc-662	163	8	that	that	SCONJ
ijtc-662	163	9	companies	company	NOUN
ijtc-662	163	10	can	can	AUX
ijtc-662	163	11	collect	collect	VERB
ijtc-662	163	12	their	their	PRON
ijtc-662	163	13	receivables	receivables	NOUN
ijtc-662	163	14	on	on	ADP
ijtc-662	163	15	average	average	ADJ
ijtc-662	163	16	11.1073	11.1073	NUM
ijtc-662	163	17	times	time	NOUN
ijtc-662	163	18	a	a	DET
ijtc-662	163	19	year	year	NOUN
ijtc-662	163	20	.	.	PUNCT
ijtc-662	164	1	the	the	DET
ijtc-662	164	2	activity	activity	NOUN
ijtc-662	164	3	ratio	ratio	NOUN
ijtc-662	164	4	as	as	SCONJ
ijtc-662	164	5	measured	measure	VERB
ijtc-662	164	6	by	by	ADP
ijtc-662	164	7	receivable	receivable	ADJ
ijtc-662	164	8	turnover	turnover	NOUN
ijtc-662	164	9	(	(	PUNCT
ijtc-662	164	10	rto	rto	PROPN
ijtc-662	164	11	)	)	PUNCT
ijtc-662	164	12	during	during	ADP
ijtc-662	164	13	the	the	DET
ijtc-662	164	14	covid-19	covid-19	PROPN
ijtc-662	164	15	pandemic	pandemic	NOUN
ijtc-662	164	16	has	have	VERB
ijtc-662	164	17	a	a	DET
ijtc-662	164	18	standard	standard	ADJ
ijtc-662	164	19	deviation	deviation	NOUN
ijtc-662	164	20	of	of	ADP
ijtc-662	164	21	17.57093	17.57093	NUM
ijtc-662	164	22	,	,	PUNCT
ijtc-662	164	23	with	with	ADP
ijtc-662	164	24	a	a	DET
ijtc-662	164	25	mean	mean	ADJ
ijtc-662	164	26	value	value	NOUN
ijtc-662	164	27	of	of	ADP
ijtc-662	164	28	11.0894	11.0894	NUM
ijtc-662	164	29	,	,	PUNCT
ijtc-662	164	30	a	a	DET
ijtc-662	164	31	maximum	maximum	ADJ
ijtc-662	164	32	value	value	NOUN
ijtc-662	164	33	of	of	ADP
ijtc-662	164	34	84.07	84.07	NUM
ijtc-662	164	35	for	for	ADP
ijtc-662	164	36	the	the	DET
ijtc-662	164	37	xl	xl	PROPN
ijtc-662	164	38	axiata	axiata	PROPN
ijtc-662	164	39	(	(	PUNCT
ijtc-662	164	40	excl	excl	NOUN
ijtc-662	164	41	)	)	PUNCT
ijtc-662	164	42	and	and	CCONJ
ijtc-662	164	43	a	a	DET
ijtc-662	164	44	minimum	minimum	ADJ
ijtc-662	164	45	value	value	NOUN
ijtc-662	164	46	of	of	ADP
ijtc-662	164	47	1.17	1.17	NUM
ijtc-662	164	48	for	for	ADP
ijtc-662	164	49	the	the	DET
ijtc-662	164	50	company	company	NOUN
ijtc-662	164	51	paramita	paramita	PROPN
ijtc-662	164	52	bangun	bangun	VERB
ijtc-662	164	53	sarana	sarana	PROPN
ijtc-662	164	54	(	(	PUNCT
ijtc-662	164	55	pbsa	pbsa	NOUN
ijtc-662	164	56	)	)	PUNCT
ijtc-662	164	57	.	.	PUNCT
ijtc-662	165	1	the	the	DET
ijtc-662	165	2	average	average	ADJ
ijtc-662	165	3	rto	rto	PROPN
ijtc-662	165	4	value	value	NOUN
ijtc-662	165	5	of	of	ADP
ijtc-662	165	6	11.0894	11.0894	NUM
ijtc-662	165	7	indicates	indicate	VERB
ijtc-662	165	8	that	that	SCONJ
ijtc-662	165	9	companies	company	NOUN
ijtc-662	165	10	can	can	AUX
ijtc-662	165	11	collect	collect	VERB
ijtc-662	165	12	their	their	PRON
ijtc-662	165	13	receivables	receivables	NOUN
ijtc-662	165	14	on	on	ADP
ijtc-662	165	15	average	average	ADJ
ijtc-662	165	16	11.0894	11.0894	NUM
ijtc-662	165	17	times	time	NOUN
ijtc-662	165	18	a	a	DET
ijtc-662	165	19	year	year	NOUN
ijtc-662	165	20	.	.	PUNCT
ijtc-662	166	1	the	the	DET
ijtc-662	166	2	average	average	ADJ
ijtc-662	166	3	rto	rto	PROPN
ijtc-662	166	4	value	value	NOUN
ijtc-662	166	5	,	,	PUNCT
ijtc-662	166	6	which	which	PRON
ijtc-662	166	7	experienced	experience	VERB
ijtc-662	166	8	a	a	DET
ijtc-662	166	9	decrease	decrease	NOUN
ijtc-662	166	10	during	during	ADP
ijtc-662	166	11	the	the	DET
ijtc-662	166	12	covid-19	covid-19	PROPN
ijtc-662	166	13	pandemic	pandemic	NOUN
ijtc-662	166	14	compared	compare	VERB
ijtc-662	166	15	to	to	ADP
ijtc-662	166	16	the	the	DET
ijtc-662	166	17	average	average	ADJ
ijtc-662	166	18	rto	rto	NOUN
ijtc-662	166	19	before	before	ADP
ijtc-662	166	20	the	the	DET
ijtc-662	166	21	covid-19	covid-19	PROPN
ijtc-662	166	22	pandemic	pandemic	NOUN
ijtc-662	166	23	,	,	PUNCT
ijtc-662	166	24	shows	show	VERB
ijtc-662	166	25	corporate	corporate	ADJ
ijtc-662	166	26	policy	policy	NOUN
ijtc-662	166	27	strategy	strategy	NOUN
ijtc-662	166	28	based	base	VERB
ijtc-662	166	29	on	on	ADP
ijtc-662	166	30	comparison	comparison	NOUN
ijtc-662	166	31	of	of	ADP
ijtc-662	166	32	financial	financial	ADJ
ijtc-662	166	33	performance	performance	NOUN
ijtc-662	166	34	due	due	ADP
ijtc-662	166	35	to	to	ADP
ijtc-662	166	36	the	the	DET
ijtc-662	166	37	impact	impact	NOUN
ijtc-662	166	38	of	of	ADP
ijtc-662	166	39	the	the	DET
ijtc-662	166	40	covid-19	covid-19	PROPN
ijtc-662	166	41	pandemic	pandemic	ADJ
ijtc-662	166	42	andriani	andriani	PROPN
ijtc-662	166	43	,	,	PUNCT
ijtc-662	166	44	ananto	ananto	ADP
ijtc-662	166	45	,	,	PUNCT
ijtc-662	166	46	fitri	fitri	ADJ
ijtc-662	166	47	,	,	PUNCT
ijtc-662	166	48	and	and	CCONJ
ijtc-662	166	49	aprila	aprila	PROPN
ijtc-662	166	50	83	83	NUM
ijtc-662	166	51	|	|	CCONJ
ijtc-662	166	52	ilomata	ilomata	PROPN
ijtc-662	166	53	international	international	ADJ
ijtc-662	166	54	journal	journal	NOUN
ijtc-662	166	55	of	of	ADP
ijtc-662	166	56	tax	tax	PROPN
ijtc-662	166	57	&	&	CCONJ
ijtc-662	166	58	accounting	accounting	NOUN
ijtc-662	166	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	166	60	that	that	SCONJ
ijtc-662	166	61	the	the	DET
ijtc-662	166	62	company	company	NOUN
ijtc-662	166	63	experienced	experience	VERB
ijtc-662	166	64	a	a	DET
ijtc-662	166	65	decrease	decrease	NOUN
ijtc-662	166	66	in	in	ADP
ijtc-662	166	67	its	its	PRON
ijtc-662	166	68	ability	ability	NOUN
ijtc-662	166	69	to	to	PART
ijtc-662	166	70	collect	collect	VERB
ijtc-662	166	71	its	its	PRON
ijtc-662	166	72	average	average	ADJ
ijtc-662	166	73	receivables	receivables	NOUN
ijtc-662	166	74	(	(	PUNCT
ijtc-662	166	75	rahmah	rahmah	NOUN
ijtc-662	166	76	&	&	CCONJ
ijtc-662	166	77	novianty	novianty	NOUN
ijtc-662	166	78	,	,	PUNCT
ijtc-662	166	79	2021	2021	NUM
ijtc-662	166	80	)	)	PUNCT
ijtc-662	166	81	.	.	PUNCT
ijtc-662	167	1	5	5	X
ijtc-662	167	2	.	.	X
ijtc-662	167	3	net	net	ADJ
ijtc-662	167	4	profit	profit	NOUN
ijtc-662	167	5	margin	margin	NOUN
ijtc-662	167	6	(	(	PUNCT
ijtc-662	167	7	npm	npm	PROPN
ijtc-662	167	8	)	)	PUNCT
ijtc-662	167	9	the	the	DET
ijtc-662	167	10	profitability	profitability	NOUN
ijtc-662	167	11	ratio	ratio	NOUN
ijtc-662	167	12	as	as	SCONJ
ijtc-662	167	13	measured	measure	VERB
ijtc-662	167	14	by	by	ADP
ijtc-662	167	15	the	the	DET
ijtc-662	167	16	net	net	ADJ
ijtc-662	167	17	profit	profit	NOUN
ijtc-662	167	18	margin	margin	NOUN
ijtc-662	167	19	(	(	PUNCT
ijtc-662	167	20	npm	npm	PROPN
ijtc-662	167	21	)	)	PUNCT
ijtc-662	167	22	before	before	SCONJ
ijtc-662	167	23	the	the	DET
ijtc-662	167	24	covid-19	covid-19	PROPN
ijtc-662	167	25	pandemic	pandemic	NOUN
ijtc-662	167	26	had	have	VERB
ijtc-662	167	27	a	a	DET
ijtc-662	167	28	standard	standard	ADJ
ijtc-662	167	29	deviation	deviation	NOUN
ijtc-662	167	30	of	of	ADP
ijtc-662	167	31	0.16574	0.16574	NUM
ijtc-662	167	32	,	,	PUNCT
ijtc-662	167	33	with	with	ADP
ijtc-662	167	34	a	a	DET
ijtc-662	167	35	mean	mean	ADJ
ijtc-662	167	36	value	value	NOUN
ijtc-662	167	37	of	of	ADP
ijtc-662	167	38	0.0232	0.0232	NUM
ijtc-662	167	39	,	,	PUNCT
ijtc-662	167	40	a	a	DET
ijtc-662	167	41	maximum	maximum	ADJ
ijtc-662	167	42	value	value	NOUN
ijtc-662	167	43	of	of	ADP
ijtc-662	167	44	0.28	0.28	NUM
ijtc-662	167	45	for	for	ADP
ijtc-662	167	46	the	the	DET
ijtc-662	167	47	nusantara	nusantara	PROPN
ijtc-662	167	48	infrastructure	infrastructure	NOUN
ijtc-662	167	49	(	(	PUNCT
ijtc-662	167	50	meta	meta	ADJ
ijtc-662	167	51	)	)	PUNCT
ijtc-662	167	52	company	company	NOUN
ijtc-662	167	53	and	and	CCONJ
ijtc-662	167	54	a	a	DET
ijtc-662	167	55	minimum	minimum	NOUN
ijtc-662	167	56	value	value	NOUN
ijtc-662	167	57	of	of	ADP
ijtc-662	167	58	-0.65	-0.65	NUM
ijtc-662	167	59	for	for	ADP
ijtc-662	167	60	the	the	DET
ijtc-662	167	61	smartfren	smartfren	PROPN
ijtc-662	167	62	telecom	telecom	PROPN
ijtc-662	167	63	(	(	PUNCT
ijtc-662	167	64	fren	fren	PROPN
ijtc-662	167	65	)	)	PUNCT
ijtc-662	167	66	.	.	PUNCT
ijtc-662	168	1	the	the	DET
ijtc-662	168	2	average	average	ADJ
ijtc-662	168	3	npm	npm	PROPN
ijtc-662	168	4	value	value	NOUN
ijtc-662	168	5	of	of	ADP
ijtc-662	168	6	0.0232	0.0232	NUM
ijtc-662	168	7	indicates	indicate	VERB
ijtc-662	168	8	that	that	SCONJ
ijtc-662	168	9	the	the	DET
ijtc-662	168	10	company	company	NOUN
ijtc-662	168	11	generates	generate	VERB
ijtc-662	168	12	an	an	DET
ijtc-662	168	13	annual	annual	ADJ
ijtc-662	168	14	net	net	ADJ
ijtc-662	168	15	profit	profit	NOUN
ijtc-662	168	16	of	of	ADP
ijtc-662	168	17	2.32	2.32	NUM
ijtc-662	168	18	%	%	NOUN
ijtc-662	168	19	.	.	PUNCT
ijtc-662	169	1	the	the	DET
ijtc-662	169	2	profitability	profitability	NOUN
ijtc-662	169	3	ratio	ratio	NOUN
ijtc-662	169	4	as	as	SCONJ
ijtc-662	169	5	measured	measure	VERB
ijtc-662	169	6	by	by	ADP
ijtc-662	169	7	net	net	ADJ
ijtc-662	169	8	profit	profit	NOUN
ijtc-662	169	9	margin	margin	NOUN
ijtc-662	169	10	(	(	PUNCT
ijtc-662	169	11	npm	npm	PROPN
ijtc-662	169	12	)	)	PUNCT
ijtc-662	169	13	during	during	ADP
ijtc-662	169	14	the	the	DET
ijtc-662	169	15	covid-19	covid-19	PROPN
ijtc-662	169	16	pandemic	pandemic	NOUN
ijtc-662	169	17	has	have	VERB
ijtc-662	169	18	a	a	DET
ijtc-662	169	19	standard	standard	ADJ
ijtc-662	169	20	deviation	deviation	NOUN
ijtc-662	169	21	of	of	ADP
ijtc-662	169	22	0.28928	0.28928	NUM
ijtc-662	169	23	,	,	PUNCT
ijtc-662	169	24	with	with	ADP
ijtc-662	169	25	a	a	DET
ijtc-662	169	26	mean	mean	ADJ
ijtc-662	169	27	value	value	NOUN
ijtc-662	169	28	of	of	ADP
ijtc-662	169	29	-0.0565	-0.0565	ADJ
ijtc-662	169	30	,	,	PUNCT
ijtc-662	169	31	a	a	DET
ijtc-662	169	32	maximum	maximum	ADJ
ijtc-662	169	33	value	value	NOUN
ijtc-662	169	34	of	of	ADP
ijtc-662	169	35	0.30	0.30	NUM
ijtc-662	169	36	for	for	ADP
ijtc-662	169	37	the	the	DET
ijtc-662	169	38	company	company	NOUN
ijtc-662	169	39	paramita	paramita	PROPN
ijtc-662	169	40	bangun	bangun	VERB
ijtc-662	169	41	sarana	sarana	PROPN
ijtc-662	169	42	(	(	PUNCT
ijtc-662	169	43	pbsa	pbsa	NOUN
ijtc-662	169	44	)	)	PUNCT
ijtc-662	169	45	and	and	CCONJ
ijtc-662	169	46	a	a	DET
ijtc-662	169	47	minimum	minimum	ADJ
ijtc-662	169	48	value	value	NOUN
ijtc-662	169	49	of	of	ADP
ijtc-662	169	50	-1.30	-1.30	NOUN
ijtc-662	169	51	at	at	ADP
ijtc-662	169	52	the	the	DET
ijtc-662	169	53	garuda	garuda	PROPN
ijtc-662	169	54	maintenance	maintenance	PROPN
ijtc-662	169	55	facility	facility	NOUN
ijtc-662	169	56	ae	ae	PROPN
ijtc-662	169	57	(	(	PUNCT
ijtc-662	169	58	gmfi	gmfi	NOUN
ijtc-662	169	59	)	)	PUNCT
ijtc-662	169	60	company	company	NOUN
ijtc-662	169	61	.	.	PUNCT
ijtc-662	170	1	the	the	DET
ijtc-662	170	2	average	average	ADJ
ijtc-662	170	3	npm	npm	NOUN
ijtc-662	170	4	value	value	NOUN
ijtc-662	170	5	is	be	AUX
ijtc-662	170	6	-0.0565	-0.0565	ADJ
ijtc-662	170	7	,	,	PUNCT
ijtc-662	170	8	indicating	indicate	VERB
ijtc-662	170	9	that	that	SCONJ
ijtc-662	170	10	the	the	DET
ijtc-662	170	11	average	average	ADJ
ijtc-662	170	12	company	company	NOUN
ijtc-662	170	13	generates	generate	VERB
ijtc-662	170	14	a	a	DET
ijtc-662	170	15	yearly	yearly	ADJ
ijtc-662	170	16	net	net	ADJ
ijtc-662	170	17	profit	profit	NOUN
ijtc-662	170	18	of	of	ADP
ijtc-662	170	19	-5.65	-5.65	NUM
ijtc-662	170	20	%	%	NOUN
ijtc-662	170	21	.	.	PUNCT
ijtc-662	171	1	the	the	DET
ijtc-662	171	2	average	average	ADJ
ijtc-662	171	3	npm	npm	PROPN
ijtc-662	171	4	value	value	NOUN
ijtc-662	171	5	,	,	PUNCT
ijtc-662	171	6	which	which	PRON
ijtc-662	171	7	decreased	decrease	VERB
ijtc-662	171	8	during	during	ADP
ijtc-662	171	9	the	the	DET
ijtc-662	171	10	covid-19	covid-19	PROPN
ijtc-662	171	11	pandemic	pandemic	NOUN
ijtc-662	171	12	compared	compare	VERB
ijtc-662	171	13	to	to	ADP
ijtc-662	171	14	the	the	DET
ijtc-662	171	15	average	average	ADJ
ijtc-662	171	16	rto	rto	NOUN
ijtc-662	171	17	before	before	ADP
ijtc-662	171	18	the	the	DET
ijtc-662	171	19	covid-19	covid-19	PROPN
ijtc-662	171	20	pandemic	pandemic	NOUN
ijtc-662	171	21	,	,	PUNCT
ijtc-662	171	22	shows	show	VERB
ijtc-662	171	23	that	that	SCONJ
ijtc-662	171	24	the	the	DET
ijtc-662	171	25	company	company	NOUN
ijtc-662	171	26	's	's	PART
ijtc-662	171	27	ability	ability	NOUN
ijtc-662	171	28	to	to	PART
ijtc-662	171	29	generate	generate	VERB
ijtc-662	171	30	net	net	ADJ
ijtc-662	171	31	profit	profit	NOUN
ijtc-662	171	32	has	have	AUX
ijtc-662	171	33	decreased	decrease	VERB
ijtc-662	171	34	(	(	PUNCT
ijtc-662	171	35	reyhan	reyhan	PROPN
ijtc-662	171	36	et	et	PROPN
ijtc-662	171	37	al	al	PROPN
ijtc-662	171	38	.	.	PROPN
ijtc-662	171	39	,	,	PUNCT
ijtc-662	171	40	2022	2022	NUM
ijtc-662	171	41	)	)	PUNCT
ijtc-662	171	42	.	.	PUNCT
ijtc-662	172	1	classical	classical	ADJ
ijtc-662	172	2	assumption	assumption	NOUN
ijtc-662	172	3	test	test	NOUN
ijtc-662	172	4	using	use	VERB
ijtc-662	172	5	normality	normality	NOUN
ijtc-662	172	6	test	test	NOUN
ijtc-662	172	7	(	(	PUNCT
ijtc-662	172	8	kolmogorov	kolmogorov	PROPN
ijtc-662	172	9	-	-	PUNCT
ijtc-662	172	10	smirnov	smirnov	NOUN
ijtc-662	172	11	)	)	PUNCT
ijtc-662	172	12	before	before	ADP
ijtc-662	172	13	testing	test	VERB
ijtc-662	172	14	the	the	DET
ijtc-662	172	15	hypothesis	hypothesis	NOUN
ijtc-662	172	16	,	,	PUNCT
ijtc-662	172	17	the	the	DET
ijtc-662	172	18	data	data	NOUN
ijtc-662	172	19	normality	normality	NOUN
ijtc-662	172	20	test	test	NOUN
ijtc-662	172	21	was	be	AUX
ijtc-662	172	22	conducted	conduct	VERB
ijtc-662	172	23	on	on	ADP
ijtc-662	172	24	the	the	DET
ijtc-662	172	25	company	company	NOUN
ijtc-662	172	26	under	under	ADP
ijtc-662	172	27	study	study	NOUN
ijtc-662	172	28	.	.	PUNCT
ijtc-662	173	1	the	the	DET
ijtc-662	173	2	normality	normality	NOUN
ijtc-662	173	3	test	test	NOUN
ijtc-662	173	4	was	be	AUX
ijtc-662	173	5	carried	carry	VERB
ijtc-662	173	6	out	out	ADP
ijtc-662	173	7	to	to	PART
ijtc-662	173	8	determine	determine	VERB
ijtc-662	173	9	whether	whether	SCONJ
ijtc-662	173	10	the	the	DET
ijtc-662	173	11	data	datum	NOUN
ijtc-662	173	12	obtained	obtain	VERB
ijtc-662	173	13	had	have	VERB
ijtc-662	173	14	a	a	DET
ijtc-662	173	15	normal	normal	ADJ
ijtc-662	173	16	distribution	distribution	NOUN
ijtc-662	173	17	.	.	PUNCT
ijtc-662	174	1	this	this	DET
ijtc-662	174	2	study	study	NOUN
ijtc-662	174	3	uses	use	VERB
ijtc-662	174	4	the	the	DET
ijtc-662	174	5	normality	normality	NOUN
ijtc-662	174	6	test	test	NOUN
ijtc-662	174	7	with	with	ADP
ijtc-662	174	8	the	the	DET
ijtc-662	174	9	kolmogorov	kolmogorov	ADJ
ijtc-662	174	10	-	-	PUNCT
ijtc-662	174	11	smirnov	smirnov	ADJ
ijtc-662	174	12	test	test	NOUN
ijtc-662	174	13	.	.	PUNCT
ijtc-662	175	1	the	the	DET
ijtc-662	175	2	level	level	NOUN
ijtc-662	175	3	of	of	ADP
ijtc-662	175	4	significance	significance	NOUN
ijtc-662	175	5	used	use	VERB
ijtc-662	175	6	in	in	ADP
ijtc-662	175	7	this	this	DET
ijtc-662	175	8	study	study	NOUN
ijtc-662	175	9	is	be	AUX
ijtc-662	175	10	5	5	NUM
ijtc-662	175	11	%	%	NOUN
ijtc-662	175	12	or	or	CCONJ
ijtc-662	175	13	0.05	0.05	NUM
ijtc-662	175	14	.	.	PUNCT
ijtc-662	176	1	data	datum	NOUN
ijtc-662	176	2	can	can	AUX
ijtc-662	176	3	be	be	AUX
ijtc-662	176	4	declared	declare	VERB
ijtc-662	176	5	generally	generally	ADV
ijtc-662	176	6	distributed	distribute	VERB
ijtc-662	176	7	if	if	SCONJ
ijtc-662	176	8	the	the	DET
ijtc-662	176	9	significance	significance	NOUN
ijtc-662	176	10	level	level	NOUN
ijtc-662	176	11	is	be	AUX
ijtc-662	176	12	more	more	ADV
ijtc-662	176	13	significant	significant	ADJ
ijtc-662	176	14	than	than	ADP
ijtc-662	176	15	0.05	0.05	NUM
ijtc-662	176	16	or	or	CCONJ
ijtc-662	176	17	5	5	NUM
ijtc-662	176	18	%	%	NOUN
ijtc-662	176	19	.	.	PUNCT
ijtc-662	177	1	decision	decision	NOUN
ijtc-662	177	2	-	-	PUNCT
ijtc-662	177	3	making	making	NOUN
ijtc-662	177	4	in	in	ADP
ijtc-662	177	5	the	the	DET
ijtc-662	177	6	normality	normality	NOUN
ijtc-662	177	7	test	test	NOUN
ijtc-662	177	8	using	use	VERB
ijtc-662	177	9	the	the	DET
ijtc-662	177	10	kolmogorov	kolmogorov	ADJ
ijtc-662	177	11	-	-	PUNCT
ijtc-662	177	12	smirnov	smirnov	ADJ
ijtc-662	177	13	test	test	NOUN
ijtc-662	177	14	,	,	PUNCT
ijtc-662	177	15	which	which	PRON
ijtc-662	177	16	was	be	AUX
ijtc-662	177	17	tested	test	VERB
ijtc-662	177	18	with	with	ADP
ijtc-662	177	19	the	the	DET
ijtc-662	177	20	spss	spss	PROPN
ijtc-662	177	21	25	25	NUM
ijtc-662	177	22	program	program	NOUN
ijtc-662	177	23	using	use	VERB
ijtc-662	177	24	the	the	DET
ijtc-662	177	25	following	follow	VERB
ijtc-662	177	26	guidelines	guideline	NOUN
ijtc-662	177	27	:	:	PUNCT
ijtc-662	177	28	a	a	X
ijtc-662	177	29	)	)	PUNCT
ijtc-662	177	30	if	if	SCONJ
ijtc-662	177	31	the	the	DET
ijtc-662	177	32	p	p	NOUN
ijtc-662	177	33	-	-	PUNCT
ijtc-662	177	34	value	value	NOUN
ijtc-662	177	35	>	>	NOUN
ijtc-662	177	36	0.05	0.05	NUM
ijtc-662	177	37	,	,	PUNCT
ijtc-662	177	38	then	then	ADV
ijtc-662	177	39	the	the	DET
ijtc-662	177	40	data	data	NOUN
ijtc-662	177	41	is	be	AUX
ijtc-662	177	42	usually	usually	ADV
ijtc-662	177	43	distributed	distribute	VERB
ijtc-662	177	44	b	b	NOUN
ijtc-662	177	45	)	)	PUNCT
ijtc-662	177	46	if	if	SCONJ
ijtc-662	177	47	the	the	DET
ijtc-662	177	48	p	p	NOUN
ijtc-662	177	49	-	-	PUNCT
ijtc-662	177	50	value	value	NOUN
ijtc-662	177	51	<	<	X
ijtc-662	177	52	0.05	0.05	NUM
ijtc-662	177	53	,	,	PUNCT
ijtc-662	177	54	then	then	ADV
ijtc-662	177	55	the	the	DET
ijtc-662	177	56	data	data	NOUN
ijtc-662	177	57	is	be	AUX
ijtc-662	177	58	not	not	PART
ijtc-662	177	59	normally	normally	ADV
ijtc-662	177	60	distributed	distribute	VERB
ijtc-662	177	61	table	table	NOUN
ijtc-662	177	62	4	4	NUM
ijtc-662	177	63	kolmogorov	kolmogorov	ADJ
ijtc-662	177	64	-	-	PUNCT
ijtc-662	177	65	smirnov	smirnov	ADJ
ijtc-662	177	66	normality	normality	NOUN
ijtc-662	177	67	test	test	NOUN
ijtc-662	177	68	of	of	ADP
ijtc-662	177	69	technology	technology	NOUN
ijtc-662	177	70	sector	sector	NOUN
ijtc-662	177	71	companies	company	NOUN
ijtc-662	177	72	variable	variable	ADJ
ijtc-662	177	73	period	period	NOUN
ijtc-662	177	74	n	n	DET
ijtc-662	177	75	asymp	asymp	NOUN
ijtc-662	177	76	.	.	PUNCT
ijtc-662	178	1	sig	sig	PROPN
ijtc-662	178	2	.	.	PUNCT
ijtc-662	179	1	(	(	PUNCT
ijtc-662	179	2	2	2	NUM
ijtc-662	179	3	-	-	PUNCT
ijtc-662	179	4	tailed	tailed	ADJ
ijtc-662	179	5	)	)	PUNCT
ijtc-662	179	6	significance	significance	NOUN
ijtc-662	179	7	level	level	NOUN
ijtc-662	179	8	conclusion	conclusion	NOUN
ijtc-662	179	9	cr	cr	ADP
ijtc-662	179	10	before	before	ADP
ijtc-662	179	11	22	22	NUM
ijtc-662	179	12	0.083	0.083	NUM
ijtc-662	179	13	0.05	0.05	NUM
ijtc-662	179	14	normal	normal	ADJ
ijtc-662	179	15	during	during	ADP
ijtc-662	179	16	22	22	NUM
ijtc-662	179	17	0.137	0.137	NUM
ijtc-662	179	18	0.05	0.05	NUM
ijtc-662	179	19	normal	normal	ADJ
ijtc-662	179	20	der	der	NOUN
ijtc-662	179	21	before	before	ADP
ijtc-662	179	22	22	22	NUM
ijtc-662	179	23	0.095	0.095	NUM
ijtc-662	179	24	0.05	0.05	NUM
ijtc-662	179	25	normal	normal	ADJ
ijtc-662	179	26	during	during	ADP
ijtc-662	179	27	22	22	NUM
ijtc-662	179	28	0.200	0.200	NUM
ijtc-662	179	29	0.05	0.05	NUM
ijtc-662	179	30	normal	normal	ADJ
ijtc-662	179	31	dar	dar	NOUN
ijtc-662	179	32	before	before	ADP
ijtc-662	179	33	22	22	NUM
ijtc-662	179	34	0.122	0.122	NUM
ijtc-662	179	35	0.05	0.05	NUM
ijtc-662	179	36	normal	normal	ADJ
ijtc-662	179	37	during	during	ADP
ijtc-662	179	38	22	22	NUM
ijtc-662	179	39	0.102	0.102	NUM
ijtc-662	179	40	0.05	0.05	NUM
ijtc-662	179	41	normal	normal	ADJ
ijtc-662	179	42	rto	rto	VERB
ijtc-662	179	43	before	before	ADP
ijtc-662	179	44	22	22	NUM
ijtc-662	179	45	0.051	0.051	NUM
ijtc-662	179	46	0.05	0.05	NUM
ijtc-662	179	47	normal	normal	ADJ
ijtc-662	179	48	during	during	ADP
ijtc-662	179	49	22	22	NUM
ijtc-662	179	50	0.200	0.200	NUM
ijtc-662	179	51	0.05	0.05	NUM
ijtc-662	179	52	normal	normal	ADJ
ijtc-662	179	53	corporate	corporate	ADJ
ijtc-662	179	54	policy	policy	NOUN
ijtc-662	179	55	strategy	strategy	NOUN
ijtc-662	179	56	based	base	VERB
ijtc-662	179	57	on	on	ADP
ijtc-662	179	58	comparison	comparison	NOUN
ijtc-662	179	59	of	of	ADP
ijtc-662	179	60	financial	financial	ADJ
ijtc-662	179	61	performance	performance	NOUN
ijtc-662	179	62	due	due	ADP
ijtc-662	179	63	to	to	ADP
ijtc-662	179	64	the	the	DET
ijtc-662	179	65	impact	impact	NOUN
ijtc-662	179	66	of	of	ADP
ijtc-662	179	67	the	the	DET
ijtc-662	179	68	covid-19	covid-19	PROPN
ijtc-662	179	69	pandemic	pandemic	ADJ
ijtc-662	179	70	andriani	andriani	PROPN
ijtc-662	179	71	,	,	PUNCT
ijtc-662	179	72	ananto	ananto	ADP
ijtc-662	179	73	,	,	PUNCT
ijtc-662	179	74	fitri	fitri	ADJ
ijtc-662	179	75	,	,	PUNCT
ijtc-662	179	76	and	and	CCONJ
ijtc-662	179	77	aprila	aprila	PROPN
ijtc-662	179	78	84	84	NUM
ijtc-662	179	79	|	|	ADV
ijtc-662	179	80	ilomata	ilomata	PROPN
ijtc-662	179	81	international	international	ADJ
ijtc-662	179	82	journal	journal	NOUN
ijtc-662	179	83	of	of	ADP
ijtc-662	179	84	tax	tax	PROPN
ijtc-662	179	85	&	&	CCONJ
ijtc-662	179	86	accounting	accounting	PROPN
ijtc-662	179	87	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	179	88	npm	npm	NOUN
ijtc-662	179	89	before	before	ADP
ijtc-662	179	90	22	22	NUM
ijtc-662	179	91	0.200	0.200	NUM
ijtc-662	179	92	0.05	0.05	NUM
ijtc-662	179	93	normal	normal	ADJ
ijtc-662	179	94	during	during	ADP
ijtc-662	179	95	22	22	NUM
ijtc-662	179	96	0.200	0.200	NUM
ijtc-662	179	97	0.05	0.05	NUM
ijtc-662	179	98	normal	normal	ADJ
ijtc-662	179	99	sources	source	NOUN
ijtc-662	179	100	:	:	PUNCT
ijtc-662	179	101	processed	process	VERB
ijtc-662	179	102	data	datum	NOUN
ijtc-662	179	103	,	,	PUNCT
ijtc-662	179	104	2022	2022	NUM
ijtc-662	179	105	based	base	VERB
ijtc-662	179	106	on	on	ADP
ijtc-662	179	107	the	the	DET
ijtc-662	179	108	normality	normality	NOUN
ijtc-662	179	109	test	test	NOUN
ijtc-662	179	110	results	result	NOUN
ijtc-662	179	111	in	in	ADP
ijtc-662	179	112	the	the	DET
ijtc-662	179	113	table	table	NOUN
ijtc-662	179	114	above	above	ADV
ijtc-662	179	115	,	,	PUNCT
ijtc-662	179	116	all	all	DET
ijtc-662	179	117	research	research	NOUN
ijtc-662	179	118	variables	variable	NOUN
ijtc-662	179	119	were	be	AUX
ijtc-662	179	120	usually	usually	ADV
ijtc-662	179	121	distributed	distribute	VERB
ijtc-662	179	122	before	before	ADP
ijtc-662	179	123	and	and	CCONJ
ijtc-662	179	124	during	during	ADP
ijtc-662	179	125	the	the	DET
ijtc-662	179	126	covid-19	covid-19	PROPN
ijtc-662	179	127	pandemic	pandemic	NOUN
ijtc-662	179	128	.	.	PUNCT
ijtc-662	180	1	overall	overall	ADJ
ijtc-662	180	2	the	the	DET
ijtc-662	180	3	data	data	NOUN
ijtc-662	180	4	distribution	distribution	NOUN
ijtc-662	180	5	is	be	AUX
ijtc-662	180	6	normal	normal	ADJ
ijtc-662	180	7	.	.	PUNCT
ijtc-662	181	1	then	then	ADV
ijtc-662	181	2	the	the	DET
ijtc-662	181	3	hypothesis	hypothesis	NOUN
ijtc-662	181	4	test	test	NOUN
ijtc-662	181	5	is	be	AUX
ijtc-662	181	6	performed	perform	VERB
ijtc-662	181	7	using	use	VERB
ijtc-662	181	8	the	the	DET
ijtc-662	181	9	paired	pair	VERB
ijtc-662	181	10	t	t	NOUN
ijtc-662	181	11	-	-	PUNCT
ijtc-662	181	12	test	test	NOUN
ijtc-662	181	13	.	.	PUNCT
ijtc-662	182	1	table	table	NOUN
ijtc-662	182	2	5	5	NUM
ijtc-662	182	3	kolmogorov	kolmogorov	ADJ
ijtc-662	182	4	-	-	PUNCT
ijtc-662	182	5	smirnov	smirnov	ADJ
ijtc-662	182	6	normality	normality	NOUN
ijtc-662	182	7	test	test	NOUN
ijtc-662	182	8	of	of	ADP
ijtc-662	182	9	technology	technology	NOUN
ijtc-662	182	10	sector	sector	NOUN
ijtc-662	182	11	companies	company	NOUN
ijtc-662	182	12	variable	variable	ADJ
ijtc-662	182	13	period	period	NOUN
ijtc-662	182	14	n	n	DET
ijtc-662	182	15	asymp	asymp	NOUN
ijtc-662	182	16	.	.	PUNCT
ijtc-662	183	1	sig	sig	PROPN
ijtc-662	183	2	.	.	PUNCT
ijtc-662	184	1	(	(	PUNCT
ijtc-662	184	2	2	2	NUM
ijtc-662	184	3	-	-	PUNCT
ijtc-662	184	4	tailed	tailed	ADJ
ijtc-662	184	5	)	)	PUNCT
ijtc-662	184	6	significance	significance	NOUN
ijtc-662	184	7	level	level	NOUN
ijtc-662	184	8	conclusion	conclusion	NOUN
ijtc-662	184	9	cr	cr	NOUN
ijtc-662	184	10	before	before	ADP
ijtc-662	184	11	62	62	NUM
ijtc-662	184	12	0.000	0.000	NUM
ijtc-662	184	13	0.05	0.05	NUM
ijtc-662	184	14	abnormal	abnormal	ADJ
ijtc-662	184	15	during	during	ADP
ijtc-662	184	16	62	62	NUM
ijtc-662	184	17	0.000	0.000	NUM
ijtc-662	184	18	0.05	0.05	NUM
ijtc-662	184	19	abnormal	abnormal	ADJ
ijtc-662	184	20	der	der	NOUN
ijtc-662	184	21	before	before	ADP
ijtc-662	184	22	62	62	NUM
ijtc-662	184	23	0.000	0.000	NUM
ijtc-662	184	24	0.05	0.05	NUM
ijtc-662	184	25	abnormal	abnormal	ADJ
ijtc-662	184	26	during	during	ADP
ijtc-662	184	27	62	62	NUM
ijtc-662	184	28	0.000	0.000	NUM
ijtc-662	184	29	0.05	0.05	NUM
ijtc-662	184	30	abnormal	abnormal	ADJ
ijtc-662	184	31	dar	dar	NOUN
ijtc-662	184	32	before	before	ADP
ijtc-662	184	33	62	62	NUM
ijtc-662	184	34	0.000	0.000	NUM
ijtc-662	184	35	0.05	0.05	NUM
ijtc-662	184	36	abnormal	abnormal	ADJ
ijtc-662	184	37	during	during	ADP
ijtc-662	184	38	62	62	NUM
ijtc-662	184	39	0.000	0.000	NUM
ijtc-662	184	40	0.05	0.05	NUM
ijtc-662	184	41	abnormal	abnormal	ADJ
ijtc-662	184	42	rto	rto	NOUN
ijtc-662	184	43	before	before	ADP
ijtc-662	184	44	62	62	NUM
ijtc-662	184	45	0.000	0.000	NUM
ijtc-662	184	46	0.05	0.05	NUM
ijtc-662	184	47	abnormal	abnormal	ADJ
ijtc-662	184	48	during	during	ADP
ijtc-662	184	49	62	62	NUM
ijtc-662	184	50	0.000	0.000	NUM
ijtc-662	184	51	0.05	0.05	NUM
ijtc-662	184	52	abnormal	abnormal	ADJ
ijtc-662	184	53	npm	npm	NOUN
ijtc-662	184	54	before	before	ADP
ijtc-662	184	55	62	62	NUM
ijtc-662	184	56	0.000	0.000	NUM
ijtc-662	184	57	0.05	0.05	NUM
ijtc-662	184	58	abnormal	abnormal	ADJ
ijtc-662	184	59	during	during	ADP
ijtc-662	184	60	62	62	NUM
ijtc-662	184	61	0.000	0.000	NUM
ijtc-662	184	62	0.05	0.05	NUM
ijtc-662	184	63	abnormal	abnormal	ADJ
ijtc-662	184	64	source	source	NOUN
ijtc-662	184	65	:	:	PUNCT
ijtc-662	184	66	processed	process	VERB
ijtc-662	184	67	data	datum	NOUN
ijtc-662	184	68	,	,	PUNCT
ijtc-662	184	69	2022	2022	NUM
ijtc-662	184	70	based	base	VERB
ijtc-662	184	71	on	on	ADP
ijtc-662	184	72	the	the	DET
ijtc-662	184	73	normality	normality	NOUN
ijtc-662	184	74	test	test	NOUN
ijtc-662	184	75	results	result	NOUN
ijtc-662	184	76	in	in	ADP
ijtc-662	184	77	table	table	NOUN
ijtc-662	184	78	5	5	NUM
ijtc-662	184	79	above	above	ADV
ijtc-662	184	80	,	,	PUNCT
ijtc-662	184	81	the	the	DET
ijtc-662	184	82	research	research	NOUN
ijtc-662	184	83	variables	variable	NOUN
ijtc-662	184	84	used	use	VERB
ijtc-662	184	85	for	for	ADP
ijtc-662	184	86	infrastructure	infrastructure	NOUN
ijtc-662	184	87	sector	sector	NOUN
ijtc-662	184	88	companies	company	NOUN
ijtc-662	184	89	do	do	AUX
ijtc-662	184	90	not	not	PART
ijtc-662	184	91	have	have	VERB
ijtc-662	184	92	a	a	DET
ijtc-662	184	93	normal	normal	ADJ
ijtc-662	184	94	distribution	distribution	NOUN
ijtc-662	184	95	.	.	PUNCT
ijtc-662	185	1	overall	overall	ADV
ijtc-662	185	2	,	,	PUNCT
ijtc-662	185	3	the	the	DET
ijtc-662	185	4	data	data	NOUN
ijtc-662	185	5	distribution	distribution	NOUN
ijtc-662	185	6	was	be	AUX
ijtc-662	185	7	not	not	PART
ijtc-662	185	8	expected	expect	VERB
ijtc-662	185	9	,	,	PUNCT
ijtc-662	185	10	so	so	ADV
ijtc-662	185	11	the	the	DET
ijtc-662	185	12	next	next	ADJ
ijtc-662	185	13	hypothesis	hypothesis	NOUN
ijtc-662	185	14	test	test	NOUN
ijtc-662	185	15	was	be	AUX
ijtc-662	185	16	carried	carry	VERB
ijtc-662	185	17	out	out	ADP
ijtc-662	185	18	using	use	VERB
ijtc-662	185	19	the	the	DET
ijtc-662	185	20	wilcoxon	wilcoxon	NOUN
ijtc-662	185	21	signed	sign	VERB
ijtc-662	185	22	rank	rank	NOUN
ijtc-662	185	23	test	test	NOUN
ijtc-662	185	24	.	.	PUNCT
ijtc-662	186	1	hypothesis	hypothesis	NOUN
ijtc-662	186	2	test	test	NOUN
ijtc-662	186	3	data	data	PROPN
ijtc-662	186	4	normality	normality	NOUN
ijtc-662	186	5	test	test	NOUN
ijtc-662	186	6	using	use	VERB
ijtc-662	186	7	the	the	DET
ijtc-662	186	8	kolmogorov	kolmogorov	ADJ
ijtc-662	186	9	smirnov	smirnov	PROPN
ijtc-662	186	10	test	test	NOUN
ijtc-662	186	11	based	base	VERB
ijtc-662	186	12	on	on	ADP
ijtc-662	186	13	financial	financial	ADJ
ijtc-662	186	14	report	report	NOUN
ijtc-662	186	15	data	datum	NOUN
ijtc-662	186	16	from	from	ADP
ijtc-662	186	17	11	11	NUM
ijtc-662	186	18	samples	sample	NOUN
ijtc-662	186	19	of	of	ADP
ijtc-662	186	20	technology	technology	NOUN
ijtc-662	186	21	companies	company	NOUN
ijtc-662	186	22	and	and	CCONJ
ijtc-662	186	23	31	31	NUM
ijtc-662	186	24	samples	sample	NOUN
ijtc-662	186	25	of	of	ADP
ijtc-662	186	26	infrastructure	infrastructure	NOUN
ijtc-662	186	27	companies	company	NOUN
ijtc-662	186	28	with	with	ADP
ijtc-662	186	29	residual	residual	ADJ
ijtc-662	186	30	criteria	criterion	NOUN
ijtc-662	186	31	is	be	AUX
ijtc-662	186	32	expected	expect	VERB
ijtc-662	186	33	if	if	SCONJ
ijtc-662	186	34	the	the	DET
ijtc-662	186	35	significant	significant	ADJ
ijtc-662	186	36	value	value	NOUN
ijtc-662	186	37	is	be	AUX
ijtc-662	186	38	above	above	ADP
ijtc-662	186	39	0.05	0.05	NUM
ijtc-662	186	40	or	or	CCONJ
ijtc-662	186	41	5	5	NUM
ijtc-662	186	42	%	%	NOUN
ijtc-662	186	43	.	.	PUNCT
ijtc-662	187	1	the	the	DET
ijtc-662	187	2	results	result	NOUN
ijtc-662	187	3	of	of	ADP
ijtc-662	187	4	the	the	DET
ijtc-662	187	5	data	data	NOUN
ijtc-662	187	6	normality	normality	NOUN
ijtc-662	187	7	test	test	NOUN
ijtc-662	187	8	with	with	ADP
ijtc-662	187	9	the	the	DET
ijtc-662	187	10	kolmogorov	kolmogorov	ADJ
ijtc-662	187	11	-	-	PUNCT
ijtc-662	187	12	smirnov	smirnov	ADJ
ijtc-662	187	13	test	test	NOUN
ijtc-662	187	14	show	show	NOUN
ijtc-662	187	15	that	that	SCONJ
ijtc-662	187	16	the	the	DET
ijtc-662	187	17	value	value	NOUN
ijtc-662	187	18	of	of	ADP
ijtc-662	187	19	a	a	DET
ijtc-662	187	20	technology	technology	NOUN
ijtc-662	187	21	company	company	NOUN
ijtc-662	187	22	meets	meet	VERB
ijtc-662	187	23	the	the	DET
ijtc-662	187	24	normality	normality	NOUN
ijtc-662	187	25	criteria	criterion	NOUN
ijtc-662	187	26	.	.	PUNCT
ijtc-662	188	1	namely	namely	ADV
ijtc-662	188	2	,	,	PUNCT
ijtc-662	188	3	the	the	DET
ijtc-662	188	4	details	detail	NOUN
ijtc-662	188	5	show	show	VERB
ijtc-662	188	6	that	that	SCONJ
ijtc-662	188	7	the	the	DET
ijtc-662	188	8	significant	significant	ADJ
ijtc-662	188	9	value	value	NOUN
ijtc-662	188	10	of	of	ADP
ijtc-662	188	11	the	the	DET
ijtc-662	188	12	current	current	ADJ
ijtc-662	188	13	ratio	ratio	NOUN
ijtc-662	188	14	is	be	AUX
ijtc-662	188	15	0.203	0.203	NUM
ijtc-662	188	16	>	>	PUNCT
ijtc-662	188	17	0.05	0.05	NUM
ijtc-662	188	18	(	(	PUNCT
ijtc-662	188	19	5	5	NUM
ijtc-662	188	20	%	%	NOUN
ijtc-662	188	21	)	)	PUNCT
ijtc-662	188	22	,	,	PUNCT
ijtc-662	188	23	the	the	DET
ijtc-662	188	24	total	total	ADJ
ijtc-662	188	25	debt	debt	NOUN
ijtc-662	188	26	to	to	ADP
ijtc-662	188	27	equity	equity	NOUN
ijtc-662	188	28	ratio	ratio	NOUN
ijtc-662	188	29	shows	show	VERB
ijtc-662	188	30	an	an	DET
ijtc-662	188	31	important	important	ADJ
ijtc-662	188	32	value	value	NOUN
ijtc-662	188	33	of	of	ADP
ijtc-662	188	34	0.594	0.594	NUM
ijtc-662	188	35	>	>	SYM
ijtc-662	188	36	0.05	0.05	NUM
ijtc-662	188	37	(	(	PUNCT
ijtc-662	188	38	5	5	NUM
ijtc-662	188	39	%	%	NOUN
ijtc-662	188	40	)	)	PUNCT
ijtc-662	188	41	,	,	PUNCT
ijtc-662	188	42	the	the	DET
ijtc-662	188	43	debt	debt	NOUN
ijtc-662	188	44	to	to	ADP
ijtc-662	188	45	asset	asset	NOUN
ijtc-662	188	46	ratio	ratio	NOUN
ijtc-662	188	47	shows	show	VERB
ijtc-662	188	48	a	a	DET
ijtc-662	188	49	value	value	NOUN
ijtc-662	188	50	of	of	ADP
ijtc-662	188	51	0.287	0.287	NUM
ijtc-662	188	52	>	>	SYM
ijtc-662	188	53	0.05	0.05	NUM
ijtc-662	188	54	(	(	PUNCT
ijtc-662	188	55	5	5	NUM
ijtc-662	188	56	%	%	NOUN
ijtc-662	188	57	)	)	PUNCT
ijtc-662	188	58	,	,	PUNCT
ijtc-662	188	59	receivable	receivable	ADJ
ijtc-662	188	60	turnover	turnover	NOUN
ijtc-662	188	61	shows	show	VERB
ijtc-662	188	62	a	a	DET
ijtc-662	188	63	significant	significant	ADJ
ijtc-662	188	64	deal	deal	NOUN
ijtc-662	188	65	of	of	ADP
ijtc-662	188	66	0.433	0.433	NUM
ijtc-662	188	67	>	>	SYM
ijtc-662	188	68	0.05	0.05	NUM
ijtc-662	188	69	(	(	PUNCT
ijtc-662	188	70	5	5	NUM
ijtc-662	188	71	%	%	NOUN
ijtc-662	188	72	)	)	PUNCT
ijtc-662	188	73	,	,	PUNCT
ijtc-662	188	74	net	net	ADJ
ijtc-662	188	75	profit	profit	NOUN
ijtc-662	188	76	margin	margin	NOUN
ijtc-662	188	77	shows	show	VERB
ijtc-662	188	78	an	an	DET
ijtc-662	188	79	effective	effective	ADJ
ijtc-662	188	80	value	value	NOUN
ijtc-662	188	81	of	of	ADP
ijtc-662	188	82	0.295	0.295	NUM
ijtc-662	188	83	>	>	SYM
ijtc-662	188	84	0.05	0.05	NUM
ijtc-662	188	85	(	(	PUNCT
ijtc-662	188	86	5	5	NUM
ijtc-662	188	87	%	%	NOUN
ijtc-662	188	88	)	)	PUNCT
ijtc-662	188	89	,	,	PUNCT
ijtc-662	188	90	this	this	DET
ijtc-662	188	91	normality	normality	NOUN
ijtc-662	188	92	test	test	NOUN
ijtc-662	188	93	data	datum	NOUN
ijtc-662	188	94	from	from	ADP
ijtc-662	188	95	technology	technology	NOUN
ijtc-662	188	96	sector	sector	NOUN
ijtc-662	188	97	companies	company	NOUN
ijtc-662	188	98	is	be	AUX
ijtc-662	188	99	inversely	inversely	ADV
ijtc-662	188	100	proportional	proportional	ADJ
ijtc-662	188	101	to	to	ADP
ijtc-662	188	102	infrastructure	infrastructure	NOUN
ijtc-662	188	103	sector	sector	NOUN
ijtc-662	188	104	companies	company	NOUN
ijtc-662	188	105	.	.	PUNCT
ijtc-662	189	1	based	base	VERB
ijtc-662	189	2	on	on	ADP
ijtc-662	189	3	the	the	DET
ijtc-662	189	4	kolmogorov	kolmogorov	ADJ
ijtc-662	189	5	smirnov	smirnov	PROPN
ijtc-662	189	6	test	test	NOUN
ijtc-662	189	7	results	result	NOUN
ijtc-662	189	8	show	show	VERB
ijtc-662	189	9	that	that	SCONJ
ijtc-662	189	10	the	the	DET
ijtc-662	189	11	value	value	NOUN
ijtc-662	189	12	of	of	ADP
ijtc-662	189	13	infrastructure	infrastructure	NOUN
ijtc-662	189	14	companies	company	NOUN
ijtc-662	189	15	does	do	AUX
ijtc-662	189	16	not	not	PART
ijtc-662	189	17	meet	meet	VERB
ijtc-662	189	18	the	the	DET
ijtc-662	189	19	normality	normality	NOUN
ijtc-662	189	20	criteria	criterion	NOUN
ijtc-662	189	21	because	because	SCONJ
ijtc-662	189	22	30	30	NUM
ijtc-662	189	23	samples	sample	NOUN
ijtc-662	189	24	from	from	ADP
ijtc-662	189	25	the	the	DET
ijtc-662	189	26	infrastructure	infrastructure	NOUN
ijtc-662	189	27	sector	sector	NOUN
ijtc-662	189	28	have	have	VERB
ijtc-662	189	29	a	a	DET
ijtc-662	189	30	value	value	NOUN
ijtc-662	189	31	of	of	ADP
ijtc-662	189	32	<	<	X
ijtc-662	189	33	0.05	0.05	NUM
ijtc-662	189	34	(	(	PUNCT
ijtc-662	189	35	5	5	NUM
ijtc-662	189	36	%	%	NOUN
ijtc-662	189	37	)	)	PUNCT
ijtc-662	189	38	.	.	PUNCT
ijtc-662	190	1	based	base	VERB
ijtc-662	190	2	on	on	ADP
ijtc-662	190	3	the	the	DET
ijtc-662	190	4	test	test	NOUN
ijtc-662	190	5	results	result	NOUN
ijtc-662	190	6	for	for	ADP
ijtc-662	190	7	different	different	ADJ
ijtc-662	190	8	infrastructure	infrastructure	NOUN
ijtc-662	190	9	sector	sector	NOUN
ijtc-662	190	10	tests	test	NOUN
ijtc-662	190	11	,	,	PUNCT
ijtc-662	190	12	the	the	DET
ijtc-662	190	13	wilcoxon	wilcoxon	NOUN
ijtc-662	190	14	signed	sign	VERB
ijtc-662	190	15	rank	rank	NOUN
ijtc-662	190	16	test	test	NOUN
ijtc-662	190	17	would	would	AUX
ijtc-662	190	18	be	be	AUX
ijtc-662	190	19	used	use	VERB
ijtc-662	190	20	.	.	PUNCT
ijtc-662	191	1	table	table	NOUN
ijtc-662	191	2	6	6	NUM
ijtc-662	191	3	paired	pair	VERB
ijtc-662	191	4	sample	sample	NOUN
ijtc-662	191	5	t	t	NOUN
ijtc-662	191	6	-	-	PUNCT
ijtc-662	191	7	test	test	NOUN
ijtc-662	191	8	for	for	ADP
ijtc-662	191	9	technology	technology	NOUN
ijtc-662	191	10	corporate	corporate	ADJ
ijtc-662	191	11	policy	policy	NOUN
ijtc-662	191	12	strategy	strategy	NOUN
ijtc-662	191	13	based	base	VERB
ijtc-662	191	14	on	on	ADP
ijtc-662	191	15	comparison	comparison	NOUN
ijtc-662	191	16	of	of	ADP
ijtc-662	191	17	financial	financial	ADJ
ijtc-662	191	18	performance	performance	NOUN
ijtc-662	191	19	due	due	ADP
ijtc-662	191	20	to	to	ADP
ijtc-662	191	21	the	the	DET
ijtc-662	191	22	impact	impact	NOUN
ijtc-662	191	23	of	of	ADP
ijtc-662	191	24	the	the	DET
ijtc-662	191	25	covid-19	covid-19	PROPN
ijtc-662	191	26	pandemic	pandemic	ADJ
ijtc-662	191	27	andriani	andriani	PROPN
ijtc-662	191	28	,	,	PUNCT
ijtc-662	191	29	ananto	ananto	ADP
ijtc-662	191	30	,	,	PUNCT
ijtc-662	191	31	fitri	fitri	ADJ
ijtc-662	191	32	,	,	PUNCT
ijtc-662	191	33	and	and	CCONJ
ijtc-662	191	34	aprila	aprila	PROPN
ijtc-662	191	35	85	85	NUM
ijtc-662	191	36	|	|	ADV
ijtc-662	191	37	ilomata	ilomata	PROPN
ijtc-662	191	38	international	international	ADJ
ijtc-662	191	39	journal	journal	NOUN
ijtc-662	191	40	of	of	ADP
ijtc-662	191	41	tax	tax	PROPN
ijtc-662	191	42	&	&	CCONJ
ijtc-662	191	43	accounting	account	VERB
ijtc-662	191	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	191	45	variable	variable	ADJ
ijtc-662	191	46	sig	sig	NOUN
ijtc-662	191	47	.	.	PUNCT
ijtc-662	192	1	(	(	PUNCT
ijtc-662	192	2	2	2	NUM
ijtc-662	192	3	-	-	PUNCT
ijtc-662	192	4	tailed	tailed	ADJ
ijtc-662	192	5	)	)	PUNCT
ijtc-662	192	6	conclusion	conclusion	NOUN
ijtc-662	192	7	current	current	ADJ
ijtc-662	192	8	ratio	ratio	NOUN
ijtc-662	192	9	0.006	0.006	NUM
ijtc-662	192	10	significant	significant	ADJ
ijtc-662	192	11	total	total	ADJ
ijtc-662	192	12	debt	debt	NOUN
ijtc-662	192	13	to	to	ADP
ijtc-662	192	14	equity	equity	NOUN
ijtc-662	192	15	ratio	ratio	NOUN
ijtc-662	192	16	0.012	0.012	NUM
ijtc-662	192	17	significant	significant	ADJ
ijtc-662	192	18	debt	debt	NOUN
ijtc-662	192	19	to	to	ADP
ijtc-662	192	20	asset	asset	NOUN
ijtc-662	192	21	ratio	ratio	NOUN
ijtc-662	192	22	0.003	0.003	NUM
ijtc-662	192	23	significant	significant	ADJ
ijtc-662	192	24	receivable	receivable	ADJ
ijtc-662	192	25	turnover	turnover	NOUN
ijtc-662	192	26	0.009	0.009	NUM
ijtc-662	192	27	significant	significant	ADJ
ijtc-662	192	28	net	net	ADJ
ijtc-662	192	29	profit	profit	NOUN
ijtc-662	192	30	margin	margin	NOUN
ijtc-662	192	31	0.032	0.032	NUM
ijtc-662	192	32	significant	significant	ADJ
ijtc-662	192	33	source	source	NOUN
ijtc-662	192	34	:	:	PUNCT
ijtc-662	192	35	processed	process	VERB
ijtc-662	192	36	data	datum	NOUN
ijtc-662	192	37	,	,	PUNCT
ijtc-662	192	38	2022	2022	NUM
ijtc-662	192	39	the	the	DET
ijtc-662	192	40	comparison	comparison	NOUN
ijtc-662	192	41	test	test	NOUN
ijtc-662	192	42	using	use	VERB
ijtc-662	192	43	the	the	DET
ijtc-662	192	44	sample	sample	NOUN
ijtc-662	192	45	-	-	PUNCT
ijtc-662	192	46	paired	pair	VERB
ijtc-662	192	47	t	t	NOUN
ijtc-662	192	48	-	-	PUNCT
ijtc-662	192	49	test	test	NOUN
ijtc-662	192	50	aims	aim	VERB
ijtc-662	192	51	to	to	PART
ijtc-662	192	52	describe	describe	VERB
ijtc-662	192	53	the	the	DET
ijtc-662	192	54	number	number	NOUN
ijtc-662	192	55	of	of	ADP
ijtc-662	192	56	differences	difference	NOUN
ijtc-662	192	57	between	between	ADP
ijtc-662	192	58	the	the	DET
ijtc-662	192	59	two	two	NUM
ijtc-662	192	60	samples	sample	NOUN
ijtc-662	192	61	to	to	PART
ijtc-662	192	62	be	be	AUX
ijtc-662	192	63	tested	test	VERB
ijtc-662	192	64	with	with	ADP
ijtc-662	192	65	the	the	DET
ijtc-662	192	66	data	datum	NOUN
ijtc-662	192	67	before	before	ADV
ijtc-662	192	68	and	and	CCONJ
ijtc-662	192	69	after	after	ADV
ijtc-662	192	70	.	.	PUNCT
ijtc-662	193	1	the	the	DET
ijtc-662	193	2	characteristics	characteristic	NOUN
ijtc-662	193	3	in	in	ADP
ijtc-662	193	4	making	make	VERB
ijtc-662	193	5	decisions	decision	NOUN
ijtc-662	193	6	on	on	ADP
ijtc-662	193	7	the	the	DET
ijtc-662	193	8	paired	pair	VERB
ijtc-662	193	9	t	t	NOUN
ijtc-662	193	10	-	-	PUNCT
ijtc-662	193	11	test	test	NOUN
ijtc-662	193	12	are	be	AUX
ijtc-662	193	13	<	<	X
ijtc-662	193	14	0.05	0.05	NUM
ijtc-662	193	15	(	(	PUNCT
ijtc-662	193	16	5	5	NUM
ijtc-662	193	17	%	%	NOUN
ijtc-662	193	18	)	)	PUNCT
ijtc-662	193	19	.	.	PUNCT
ijtc-662	194	1	from	from	ADP
ijtc-662	194	2	the	the	DET
ijtc-662	194	3	table	table	NOUN
ijtc-662	194	4	above	above	ADV
ijtc-662	194	5	,	,	PUNCT
ijtc-662	194	6	the	the	DET
ijtc-662	194	7	results	result	NOUN
ijtc-662	194	8	obtained	obtain	VERB
ijtc-662	194	9	are	be	AUX
ijtc-662	194	10	a	a	DET
ijtc-662	194	11	current	current	ADJ
ijtc-662	194	12	ratio	ratio	NOUN
ijtc-662	194	13	of	of	ADP
ijtc-662	194	14	0.006	0.006	NUM
ijtc-662	194	15	<	<	NOUN
ijtc-662	194	16	0.05	0.05	NUM
ijtc-662	194	17	(	(	PUNCT
ijtc-662	194	18	5	5	NUM
ijtc-662	194	19	%	%	NOUN
ijtc-662	194	20	)	)	PUNCT
ijtc-662	194	21	.	.	PUNCT
ijtc-662	195	1	the	the	DET
ijtc-662	195	2	total	total	ADJ
ijtc-662	195	3	debt	debt	NOUN
ijtc-662	195	4	-	-	PUNCT
ijtc-662	195	5	to	to	ADP
ijtc-662	195	6	-	-	PUNCT
ijtc-662	195	7	equity	equity	NOUN
ijtc-662	195	8	ratio	ratio	NOUN
ijtc-662	195	9	is	be	AUX
ijtc-662	195	10	0.012	0.012	NUM
ijtc-662	195	11	<	<	X
ijtc-662	195	12	0.05	0.05	NUM
ijtc-662	195	13	(	(	PUNCT
ijtc-662	195	14	5	5	NUM
ijtc-662	195	15	%	%	NOUN
ijtc-662	195	16	)	)	PUNCT
ijtc-662	195	17	.	.	PUNCT
ijtc-662	196	1	debt	debt	NOUN
ijtc-662	196	2	to	to	ADP
ijtc-662	196	3	asset	asset	NOUN
ijtc-662	196	4	ratio	ratio	NOUN
ijtc-662	196	5	of	of	ADP
ijtc-662	196	6	0.003	0.003	NUM
ijtc-662	196	7	<	<	X
ijtc-662	196	8	0.05	0.05	NUM
ijtc-662	196	9	(	(	PUNCT
ijtc-662	196	10	5	5	NUM
ijtc-662	196	11	%	%	NOUN
ijtc-662	196	12	)	)	PUNCT
ijtc-662	196	13	.	.	PUNCT
ijtc-662	197	1	receivable	receivable	ADJ
ijtc-662	197	2	turnover	turnover	NOUN
ijtc-662	197	3	of	of	ADP
ijtc-662	197	4	0.032	0.032	NUM
ijtc-662	197	5	<	<	NOUN
ijtc-662	197	6	0.05	0.05	NUM
ijtc-662	197	7	(	(	PUNCT
ijtc-662	197	8	5	5	NUM
ijtc-662	197	9	%	%	NOUN
ijtc-662	197	10	)	)	PUNCT
ijtc-662	197	11	.	.	PUNCT
ijtc-662	198	1	a	a	DET
ijtc-662	198	2	net	net	ADJ
ijtc-662	198	3	profit	profit	NOUN
ijtc-662	198	4	margin	margin	NOUN
ijtc-662	198	5	of	of	ADP
ijtc-662	198	6	0.032	0.032	NUM
ijtc-662	198	7	<	<	X
ijtc-662	198	8	0.05	0.05	NUM
ijtc-662	198	9	(	(	PUNCT
ijtc-662	198	10	5	5	NUM
ijtc-662	198	11	%	%	NOUN
ijtc-662	198	12	)	)	PUNCT
ijtc-662	198	13	.	.	PUNCT
ijtc-662	199	1	based	base	VERB
ijtc-662	199	2	on	on	ADP
ijtc-662	199	3	the	the	DET
ijtc-662	199	4	paired	pair	VERB
ijtc-662	199	5	t	t	NOUN
ijtc-662	199	6	-	-	PUNCT
ijtc-662	199	7	test	test	NOUN
ijtc-662	199	8	that	that	PRON
ijtc-662	199	9	has	have	AUX
ijtc-662	199	10	been	be	AUX
ijtc-662	199	11	carried	carry	VERB
ijtc-662	199	12	out	out	ADP
ijtc-662	199	13	,	,	PUNCT
ijtc-662	199	14	it	it	PRON
ijtc-662	199	15	can	can	AUX
ijtc-662	199	16	be	be	AUX
ijtc-662	199	17	seen	see	VERB
ijtc-662	199	18	which	which	PRON
ijtc-662	199	19	financial	financial	ADJ
ijtc-662	199	20	ratios	ratio	NOUN
ijtc-662	199	21	need	need	VERB
ijtc-662	199	22	to	to	PART
ijtc-662	199	23	be	be	AUX
ijtc-662	199	24	formulated	formulate	VERB
ijtc-662	199	25	as	as	ADP
ijtc-662	199	26	a	a	DET
ijtc-662	199	27	policy	policy	NOUN
ijtc-662	199	28	strategy	strategy	NOUN
ijtc-662	199	29	based	base	VERB
ijtc-662	199	30	on	on	ADP
ijtc-662	199	31	the	the	DET
ijtc-662	199	32	results	result	NOUN
ijtc-662	199	33	of	of	ADP
ijtc-662	199	34	a	a	DET
ijtc-662	199	35	comparative	comparative	ADJ
ijtc-662	199	36	analysis	analysis	NOUN
ijtc-662	199	37	of	of	ADP
ijtc-662	199	38	financial	financial	ADJ
ijtc-662	199	39	performance	performance	NOUN
ijtc-662	199	40	in	in	ADP
ijtc-662	199	41	technology	technology	NOUN
ijtc-662	199	42	sector	sector	NOUN
ijtc-662	199	43	companies	company	NOUN
ijtc-662	199	44	:	:	PUNCT
ijtc-662	200	1	1	1	X
ijtc-662	200	2	.	.	X
ijtc-662	200	3	liquidity	liquidity	NOUN
ijtc-662	200	4	ratio	ratio	NOUN
ijtc-662	200	5	the	the	DET
ijtc-662	200	6	results	result	NOUN
ijtc-662	200	7	of	of	ADP
ijtc-662	200	8	the	the	DET
ijtc-662	200	9	paired	pair	VERB
ijtc-662	200	10	t	t	NOUN
ijtc-662	200	11	-	-	PUNCT
ijtc-662	200	12	test	test	NOUN
ijtc-662	200	13	can	can	AUX
ijtc-662	200	14	explain	explain	VERB
ijtc-662	200	15	that	that	SCONJ
ijtc-662	200	16	the	the	DET
ijtc-662	200	17	value	value	NOUN
ijtc-662	200	18	of	of	ADP
ijtc-662	200	19	the	the	DET
ijtc-662	200	20	liquidity	liquidity	NOUN
ijtc-662	200	21	ratio	ratio	NOUN
ijtc-662	200	22	as	as	SCONJ
ijtc-662	200	23	measured	measure	VERB
ijtc-662	200	24	by	by	ADP
ijtc-662	200	25	the	the	DET
ijtc-662	200	26	current	current	ADJ
ijtc-662	200	27	ratio	ratio	NOUN
ijtc-662	200	28	is	be	AUX
ijtc-662	200	29	significant	significant	ADJ
ijtc-662	200	30	,	,	PUNCT
ijtc-662	200	31	namely	namely	ADV
ijtc-662	200	32	0.006	0.006	NUM
ijtc-662	200	33	,	,	PUNCT
ijtc-662	200	34	which	which	PRON
ijtc-662	200	35	means	mean	VERB
ijtc-662	200	36	that	that	SCONJ
ijtc-662	200	37	the	the	DET
ijtc-662	200	38	current	current	ADJ
ijtc-662	200	39	ratio	ratio	NOUN
ijtc-662	200	40	is	be	AUX
ijtc-662	200	41	greatly	greatly	ADV
ijtc-662	200	42	affected	affect	VERB
ijtc-662	200	43	by	by	ADP
ijtc-662	200	44	covid-19	covid-19	PROPN
ijtc-662	200	45	.	.	PUNCT
ijtc-662	201	1	this	this	PRON
ijtc-662	201	2	is	be	AUX
ijtc-662	201	3	because	because	SCONJ
ijtc-662	201	4	the	the	DET
ijtc-662	201	5	average	average	ADJ
ijtc-662	201	6	technology	technology	NOUN
ijtc-662	201	7	company	company	NOUN
ijtc-662	201	8	during	during	ADP
ijtc-662	201	9	the	the	DET
ijtc-662	201	10	pandemic	pandemic	NOUN
ijtc-662	201	11	focused	focus	VERB
ijtc-662	201	12	on	on	ADP
ijtc-662	201	13	developing	develop	VERB
ijtc-662	201	14	infrastructure	infrastructure	NOUN
ijtc-662	201	15	in	in	ADP
ijtc-662	201	16	the	the	DET
ijtc-662	201	17	form	form	NOUN
ijtc-662	201	18	of	of	ADP
ijtc-662	201	19	big	big	ADJ
ijtc-662	201	20	data	datum	NOUN
ijtc-662	201	21	that	that	PRON
ijtc-662	201	22	could	could	AUX
ijtc-662	201	23	increase	increase	VERB
ijtc-662	201	24	its	its	PRON
ijtc-662	201	25	users	user	NOUN
ijtc-662	201	26	'	'	PART
ijtc-662	201	27	performance	performance	NOUN
ijtc-662	201	28	productivity	productivity	NOUN
ijtc-662	201	29	(	(	PUNCT
ijtc-662	201	30	2022	2022	NUM
ijtc-662	201	31	)	)	PUNCT
ijtc-662	201	32	.	.	PUNCT
ijtc-662	202	1	of	of	ADP
ijtc-662	202	2	course	course	ADV
ijtc-662	202	3	,	,	PUNCT
ijtc-662	202	4	infrastructure	infrastructure	NOUN
ijtc-662	202	5	development	development	NOUN
ijtc-662	202	6	will	will	AUX
ijtc-662	202	7	lead	lead	VERB
ijtc-662	202	8	to	to	ADP
ijtc-662	202	9	an	an	DET
ijtc-662	202	10	increase	increase	NOUN
ijtc-662	202	11	in	in	ADP
ijtc-662	202	12	corporate	corporate	ADJ
ijtc-662	202	13	debt	debt	NOUN
ijtc-662	202	14	,	,	PUNCT
ijtc-662	202	15	so	so	CCONJ
ijtc-662	202	16	a	a	DET
ijtc-662	202	17	strategic	strategic	ADJ
ijtc-662	202	18	policy	policy	NOUN
ijtc-662	202	19	is	be	AUX
ijtc-662	202	20	needed	need	VERB
ijtc-662	202	21	to	to	PART
ijtc-662	202	22	improve	improve	VERB
ijtc-662	202	23	the	the	DET
ijtc-662	202	24	impact	impact	NOUN
ijtc-662	202	25	of	of	ADP
ijtc-662	202	26	the	the	DET
ijtc-662	202	27	increase	increase	NOUN
ijtc-662	202	28	in	in	ADP
ijtc-662	202	29	debt	debt	NOUN
ijtc-662	202	30	.	.	PUNCT
ijtc-662	203	1	the	the	DET
ijtc-662	203	2	right	right	ADJ
ijtc-662	203	3	policy	policy	NOUN
ijtc-662	203	4	strategy	strategy	NOUN
ijtc-662	203	5	to	to	PART
ijtc-662	203	6	overcome	overcome	VERB
ijtc-662	203	7	this	this	DET
ijtc-662	203	8	problem	problem	NOUN
ijtc-662	203	9	is	be	AUX
ijtc-662	203	10	to	to	PART
ijtc-662	203	11	increase	increase	VERB
ijtc-662	203	12	sales	sale	NOUN
ijtc-662	203	13	of	of	ADP
ijtc-662	203	14	products	product	NOUN
ijtc-662	203	15	and	and	CCONJ
ijtc-662	203	16	services	service	NOUN
ijtc-662	203	17	provided	provide	VERB
ijtc-662	203	18	through	through	ADP
ijtc-662	203	19	online	online	ADJ
ijtc-662	203	20	marketing	marketing	NOUN
ijtc-662	203	21	strategies	strategy	NOUN
ijtc-662	203	22	,	,	PUNCT
ijtc-662	203	23	especially	especially	ADV
ijtc-662	203	24	during	during	ADP
ijtc-662	203	25	the	the	DET
ijtc-662	203	26	covid-19	covid-19	PROPN
ijtc-662	203	27	pandemic	pandemic	ADJ
ijtc-662	203	28	(	(	PUNCT
ijtc-662	203	29	outra	outra	PROPN
ijtc-662	203	30	&	&	CCONJ
ijtc-662	203	31	fernandes	fernande	NOUN
ijtc-662	203	32	,	,	PUNCT
ijtc-662	203	33	2023	2023	NUM
ijtc-662	203	34	)	)	PUNCT
ijtc-662	203	35	.	.	PUNCT
ijtc-662	204	1	for	for	ADP
ijtc-662	204	2	example	example	NOUN
ijtc-662	204	3	,	,	PUNCT
ijtc-662	204	4	what	what	PRON
ijtc-662	204	5	was	be	AUX
ijtc-662	204	6	done	do	VERB
ijtc-662	204	7	by	by	ADP
ijtc-662	204	8	pt	pt	PROPN
ijtc-662	204	9	telkom	telkom	PROPN
ijtc-662	204	10	indonesia	indonesia	PROPN
ijtc-662	204	11	tbk	tbk	PROPN
ijtc-662	204	12	,	,	PUNCT
ijtc-662	204	13	where	where	SCONJ
ijtc-662	204	14	the	the	DET
ijtc-662	204	15	company	company	NOUN
ijtc-662	204	16	accelerated	accelerate	VERB
ijtc-662	204	17	digital	digital	ADJ
ijtc-662	204	18	business	business	NOUN
ijtc-662	204	19	channels	channel	NOUN
ijtc-662	204	20	by	by	ADP
ijtc-662	204	21	selling	sell	VERB
ijtc-662	204	22	sim	sim	ADJ
ijtc-662	204	23	cards	card	NOUN
ijtc-662	204	24	online	online	ADV
ijtc-662	204	25	so	so	SCONJ
ijtc-662	204	26	that	that	SCONJ
ijtc-662	204	27	they	they	PRON
ijtc-662	204	28	could	could	AUX
ijtc-662	204	29	increase	increase	VERB
ijtc-662	204	30	sales	sale	NOUN
ijtc-662	204	31	effectively	effectively	ADV
ijtc-662	204	32	.	.	PUNCT
ijtc-662	205	1	the	the	PRON
ijtc-662	205	2	higher	high	ADJ
ijtc-662	205	3	the	the	DET
ijtc-662	205	4	level	level	NOUN
ijtc-662	205	5	of	of	ADP
ijtc-662	205	6	sales	sale	NOUN
ijtc-662	205	7	of	of	ADP
ijtc-662	205	8	products	product	NOUN
ijtc-662	205	9	and	and	CCONJ
ijtc-662	205	10	services	service	NOUN
ijtc-662	205	11	the	the	DET
ijtc-662	205	12	company	company	NOUN
ijtc-662	205	13	provides	provide	VERB
ijtc-662	205	14	,	,	PUNCT
ijtc-662	205	15	the	the	DET
ijtc-662	205	16	more	more	ADV
ijtc-662	205	17	potential	potential	ADJ
ijtc-662	205	18	payments	payment	NOUN
ijtc-662	205	19	the	the	DET
ijtc-662	205	20	company	company	NOUN
ijtc-662	205	21	can	can	AUX
ijtc-662	205	22	make	make	VERB
ijtc-662	205	23	to	to	PART
ijtc-662	205	24	pay	pay	VERB
ijtc-662	205	25	off	off	ADP
ijtc-662	205	26	its	its	PRON
ijtc-662	205	27	debts	debt	NOUN
ijtc-662	205	28	(	(	PUNCT
ijtc-662	205	29	park	park	NOUN
ijtc-662	205	30	et	et	PROPN
ijtc-662	205	31	al	al	PROPN
ijtc-662	205	32	.	.	PROPN
ijtc-662	205	33	,	,	PUNCT
ijtc-662	205	34	2022	2022	NUM
ijtc-662	205	35	)	)	PUNCT
ijtc-662	205	36	.	.	PUNCT
ijtc-662	206	1	2	2	X
ijtc-662	206	2	.	.	X
ijtc-662	206	3	solvency	solvency	NOUN
ijtc-662	206	4	ratio	ratio	NOUN
ijtc-662	206	5	the	the	DET
ijtc-662	206	6	results	result	NOUN
ijtc-662	206	7	of	of	ADP
ijtc-662	206	8	the	the	DET
ijtc-662	206	9	paired	pair	VERB
ijtc-662	206	10	t	t	NOUN
ijtc-662	206	11	-	-	PUNCT
ijtc-662	206	12	test	test	NOUN
ijtc-662	206	13	can	can	AUX
ijtc-662	206	14	explain	explain	VERB
ijtc-662	206	15	that	that	SCONJ
ijtc-662	206	16	the	the	DET
ijtc-662	206	17	total	total	ADJ
ijtc-662	206	18	debt	debt	NOUN
ijtc-662	206	19	measures	measure	VERB
ijtc-662	206	20	the	the	DET
ijtc-662	206	21	value	value	NOUN
ijtc-662	206	22	of	of	ADP
ijtc-662	206	23	the	the	DET
ijtc-662	206	24	solvency	solvency	NOUN
ijtc-662	206	25	ratio	ratio	NOUN
ijtc-662	206	26	to	to	ADP
ijtc-662	206	27	equity	equity	NOUN
ijtc-662	206	28	ratio	ratio	NOUN
ijtc-662	206	29	and	and	CCONJ
ijtc-662	206	30	debt	debt	NOUN
ijtc-662	206	31	to	to	ADP
ijtc-662	206	32	asset	asset	NOUN
ijtc-662	206	33	ratio	ratio	NOUN
ijtc-662	206	34	.	.	PUNCT
ijtc-662	207	1	the	the	DET
ijtc-662	207	2	significance	significance	NOUN
ijtc-662	207	3	value	value	NOUN
ijtc-662	207	4	is	be	AUX
ijtc-662	207	5	0.012	0.012	NUM
ijtc-662	207	6	for	for	ADP
ijtc-662	207	7	the	the	DET
ijtc-662	207	8	total	total	ADJ
ijtc-662	207	9	debt	debt	NOUN
ijtc-662	207	10	-	-	PUNCT
ijtc-662	207	11	toequity	toequity	NOUN
ijtc-662	207	12	ratio	ratio	NOUN
ijtc-662	207	13	and	and	CCONJ
ijtc-662	207	14	0.003	0.003	NUM
ijtc-662	207	15	for	for	ADP
ijtc-662	207	16	the	the	DET
ijtc-662	207	17	debt	debt	NOUN
ijtc-662	207	18	-	-	PUNCT
ijtc-662	207	19	to	to	ADP
ijtc-662	207	20	-	-	PUNCT
ijtc-662	207	21	asset	asset	NOUN
ijtc-662	207	22	ratio	ratio	NOUN
ijtc-662	207	23	,	,	PUNCT
ijtc-662	207	24	which	which	PRON
ijtc-662	207	25	shows	show	VERB
ijtc-662	207	26	the	the	DET
ijtc-662	207	27	impact	impact	NOUN
ijtc-662	207	28	of	of	ADP
ijtc-662	207	29	covid-19	covid-19	PROPN
ijtc-662	207	30	on	on	ADP
ijtc-662	207	31	the	the	DET
ijtc-662	207	32	company	company	NOUN
ijtc-662	207	33	's	's	PART
ijtc-662	207	34	receivables	receivables	NOUN
ijtc-662	207	35	.	.	PUNCT
ijtc-662	208	1	this	this	PRON
ijtc-662	208	2	is	be	AUX
ijtc-662	208	3	due	due	ADJ
ijtc-662	208	4	to	to	ADP
ijtc-662	208	5	the	the	DET
ijtc-662	208	6	inability	inability	NOUN
ijtc-662	208	7	of	of	ADP
ijtc-662	208	8	debtors	debtor	NOUN
ijtc-662	208	9	to	to	PART
ijtc-662	208	10	pay	pay	VERB
ijtc-662	208	11	their	their	PRON
ijtc-662	208	12	obligations	obligation	NOUN
ijtc-662	208	13	to	to	ADP
ijtc-662	208	14	creditors	creditor	NOUN
ijtc-662	208	15	(	(	PUNCT
ijtc-662	208	16	technology	technology	NOUN
ijtc-662	208	17	sector	sector	NOUN
ijtc-662	208	18	companies	company	NOUN
ijtc-662	208	19	)	)	PUNCT
ijtc-662	208	20	,	,	PUNCT
ijtc-662	208	21	which	which	PRON
ijtc-662	208	22	causes	cause	VERB
ijtc-662	208	23	low	low	ADJ
ijtc-662	208	24	revenues	revenue	NOUN
ijtc-662	208	25	(	(	PUNCT
ijtc-662	208	26	2022	2022	NUM
ijtc-662	208	27	)	)	PUNCT
ijtc-662	208	28	.	.	PUNCT
ijtc-662	209	1	of	of	ADP
ijtc-662	209	2	course	course	NOUN
ijtc-662	209	3	,	,	PUNCT
ijtc-662	209	4	the	the	DET
ijtc-662	209	5	low	low	ADJ
ijtc-662	209	6	acceptance	acceptance	NOUN
ijtc-662	209	7	of	of	ADP
ijtc-662	209	8	receivables	receivables	NOUN
ijtc-662	209	9	obtained	obtain	VERB
ijtc-662	209	10	by	by	ADP
ijtc-662	209	11	the	the	DET
ijtc-662	209	12	company	company	NOUN
ijtc-662	209	13	will	will	AUX
ijtc-662	209	14	result	result	VERB
ijtc-662	209	15	in	in	ADP
ijtc-662	209	16	delays	delay	NOUN
ijtc-662	209	17	in	in	ADP
ijtc-662	209	18	the	the	DET
ijtc-662	209	19	company	company	NOUN
ijtc-662	209	20	's	's	PART
ijtc-662	209	21	operations	operation	NOUN
ijtc-662	209	22	due	due	ADP
ijtc-662	209	23	to	to	ADP
ijtc-662	209	24	a	a	DET
ijtc-662	209	25	lack	lack	NOUN
ijtc-662	209	26	of	of	ADP
ijtc-662	209	27	funds	fund	NOUN
ijtc-662	209	28	.	.	PUNCT
ijtc-662	210	1	the	the	DET
ijtc-662	210	2	right	right	ADJ
ijtc-662	210	3	policy	policy	NOUN
ijtc-662	210	4	strategy	strategy	NOUN
ijtc-662	210	5	to	to	PART
ijtc-662	210	6	overcome	overcome	VERB
ijtc-662	210	7	this	this	DET
ijtc-662	210	8	problem	problem	NOUN
ijtc-662	210	9	is	be	AUX
ijtc-662	210	10	to	to	PART
ijtc-662	210	11	provide	provide	VERB
ijtc-662	210	12	debt	debt	NOUN
ijtc-662	210	13	restructuring	restructuring	NOUN
ijtc-662	210	14	to	to	ADP
ijtc-662	210	15	debtors	debtor	NOUN
ijtc-662	210	16	and	and	CCONJ
ijtc-662	210	17	a	a	DET
ijtc-662	210	18	reduction	reduction	NOUN
ijtc-662	210	19	in	in	ADP
ijtc-662	210	20	loan	loan	NOUN
ijtc-662	210	21	interest	interest	NOUN
ijtc-662	210	22	rates	rate	NOUN
ijtc-662	210	23	so	so	SCONJ
ijtc-662	210	24	that	that	SCONJ
ijtc-662	210	25	debtors	debtor	NOUN
ijtc-662	210	26	can	can	AUX
ijtc-662	210	27	still	still	ADV
ijtc-662	210	28	pay	pay	VERB
ijtc-662	210	29	their	their	PRON
ijtc-662	210	30	obligations	obligation	NOUN
ijtc-662	210	31	(	(	PUNCT
ijtc-662	210	32	desai	desai	PROPN
ijtc-662	210	33	,	,	PUNCT
ijtc-662	210	34	2021	2021	NUM
ijtc-662	210	35	)	)	PUNCT
ijtc-662	210	36	.	.	PUNCT
ijtc-662	211	1	corporate	corporate	ADJ
ijtc-662	211	2	policy	policy	NOUN
ijtc-662	211	3	strategy	strategy	NOUN
ijtc-662	211	4	based	base	VERB
ijtc-662	211	5	on	on	ADP
ijtc-662	211	6	comparison	comparison	NOUN
ijtc-662	211	7	of	of	ADP
ijtc-662	211	8	financial	financial	ADJ
ijtc-662	211	9	performance	performance	NOUN
ijtc-662	211	10	due	due	ADP
ijtc-662	211	11	to	to	ADP
ijtc-662	211	12	the	the	DET
ijtc-662	211	13	impact	impact	NOUN
ijtc-662	211	14	of	of	ADP
ijtc-662	211	15	the	the	DET
ijtc-662	211	16	covid-19	covid-19	PROPN
ijtc-662	211	17	pandemic	pandemic	ADJ
ijtc-662	211	18	andriani	andriani	PROPN
ijtc-662	211	19	,	,	PUNCT
ijtc-662	211	20	ananto	ananto	ADP
ijtc-662	211	21	,	,	PUNCT
ijtc-662	211	22	fitri	fitri	ADJ
ijtc-662	211	23	,	,	PUNCT
ijtc-662	211	24	and	and	CCONJ
ijtc-662	211	25	aprila	aprila	PROPN
ijtc-662	211	26	86	86	NUM
ijtc-662	211	27	|	|	ADV
ijtc-662	211	28	ilomata	ilomata	PROPN
ijtc-662	211	29	international	international	ADJ
ijtc-662	211	30	journal	journal	NOUN
ijtc-662	211	31	of	of	ADP
ijtc-662	211	32	tax	tax	PROPN
ijtc-662	211	33	&	&	CCONJ
ijtc-662	211	34	accounting	account	VERB
ijtc-662	211	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	211	36	3	3	NUM
ijtc-662	211	37	.	.	PUNCT
ijtc-662	211	38	activity	activity	NOUN
ijtc-662	211	39	ratio	ratio	NOUN
ijtc-662	211	40	the	the	DET
ijtc-662	211	41	results	result	NOUN
ijtc-662	211	42	of	of	ADP
ijtc-662	211	43	the	the	DET
ijtc-662	211	44	paired	pair	VERB
ijtc-662	211	45	t	t	NOUN
ijtc-662	211	46	-	-	PUNCT
ijtc-662	211	47	test	test	NOUN
ijtc-662	211	48	can	can	AUX
ijtc-662	211	49	explain	explain	VERB
ijtc-662	211	50	that	that	SCONJ
ijtc-662	211	51	the	the	DET
ijtc-662	211	52	value	value	NOUN
ijtc-662	211	53	of	of	ADP
ijtc-662	211	54	the	the	DET
ijtc-662	211	55	activity	activity	NOUN
ijtc-662	211	56	ratio	ratio	NOUN
ijtc-662	211	57	proxied	proxie	VERB
ijtc-662	211	58	by	by	ADP
ijtc-662	211	59	receivable	receivable	ADJ
ijtc-662	211	60	turnover	turnover	NOUN
ijtc-662	211	61	has	have	VERB
ijtc-662	211	62	a	a	DET
ijtc-662	211	63	significant	significant	ADJ
ijtc-662	211	64	value	value	NOUN
ijtc-662	211	65	of	of	ADP
ijtc-662	211	66	0.009	0.009	NUM
ijtc-662	211	67	,	,	PUNCT
ijtc-662	211	68	which	which	PRON
ijtc-662	211	69	indicates	indicate	VERB
ijtc-662	211	70	that	that	SCONJ
ijtc-662	211	71	covid-19	covid-19	PROPN
ijtc-662	211	72	causes	cause	VERB
ijtc-662	211	73	an	an	DET
ijtc-662	211	74	impact	impact	NOUN
ijtc-662	211	75	on	on	ADP
ijtc-662	211	76	company	company	NOUN
ijtc-662	211	77	receivables	receivable	NOUN
ijtc-662	211	78	.	.	PUNCT
ijtc-662	212	1	this	this	PRON
ijtc-662	212	2	is	be	AUX
ijtc-662	212	3	due	due	ADJ
ijtc-662	212	4	to	to	ADP
ijtc-662	212	5	the	the	DET
ijtc-662	212	6	customer	customer	NOUN
ijtc-662	212	7	's	's	PART
ijtc-662	212	8	inability	inability	NOUN
ijtc-662	212	9	to	to	PART
ijtc-662	212	10	pay	pay	VERB
ijtc-662	212	11	the	the	DET
ijtc-662	212	12	company	company	NOUN
ijtc-662	212	13	's	's	PART
ijtc-662	212	14	receivables	receivables	NOUN
ijtc-662	212	15	.	.	PUNCT
ijtc-662	213	1	of	of	ADP
ijtc-662	213	2	course	course	NOUN
ijtc-662	213	3	,	,	PUNCT
ijtc-662	213	4	the	the	DET
ijtc-662	213	5	low	low	ADJ
ijtc-662	213	6	payment	payment	NOUN
ijtc-662	213	7	of	of	ADP
ijtc-662	213	8	receivables	receivables	NOUN
ijtc-662	213	9	made	make	VERB
ijtc-662	213	10	by	by	ADP
ijtc-662	213	11	the	the	DET
ijtc-662	213	12	customer	customer	NOUN
ijtc-662	213	13	will	will	AUX
ijtc-662	213	14	result	result	VERB
ijtc-662	213	15	in	in	ADP
ijtc-662	213	16	many	many	ADJ
ijtc-662	213	17	receivables	receivables	NOUN
ijtc-662	213	18	that	that	SCONJ
ijtc-662	213	19	the	the	DET
ijtc-662	213	20	company	company	NOUN
ijtc-662	213	21	needs	need	VERB
ijtc-662	213	22	to	to	PART
ijtc-662	213	23	realize	realize	VERB
ijtc-662	213	24	(	(	PUNCT
ijtc-662	213	25	chinnapong	chinnapong	PROPN
ijtc-662	213	26	et	et	PROPN
ijtc-662	213	27	al	al	PROPN
ijtc-662	213	28	.	.	PROPN
ijtc-662	213	29	,	,	PUNCT
ijtc-662	213	30	2021	2021	NUM
ijtc-662	213	31	)	)	PUNCT
ijtc-662	213	32	.	.	PUNCT
ijtc-662	214	1	the	the	DET
ijtc-662	214	2	right	right	ADJ
ijtc-662	214	3	policy	policy	NOUN
ijtc-662	214	4	strategy	strategy	NOUN
ijtc-662	214	5	to	to	PART
ijtc-662	214	6	overcome	overcome	VERB
ijtc-662	214	7	this	this	DET
ijtc-662	214	8	problem	problem	NOUN
ijtc-662	214	9	is	be	AUX
ijtc-662	214	10	to	to	PART
ijtc-662	214	11	follow	follow	VERB
ijtc-662	214	12	up	up	ADP
ijtc-662	214	13	with	with	ADP
ijtc-662	214	14	customers	customer	NOUN
ijtc-662	214	15	who	who	PRON
ijtc-662	214	16	have	have	AUX
ijtc-662	214	17	passed	pass	VERB
ijtc-662	214	18	the	the	DET
ijtc-662	214	19	payment	payment	NOUN
ijtc-662	214	20	deadline	deadline	NOUN
ijtc-662	214	21	.	.	PUNCT
ijtc-662	215	1	second	second	ADJ
ijtc-662	215	2	aggressive	aggressive	ADJ
ijtc-662	215	3	billing	billing	NOUN
ijtc-662	215	4	is	be	AUX
ijtc-662	215	5	carried	carry	VERB
ijtc-662	215	6	out	out	ADP
ijtc-662	215	7	if	if	SCONJ
ijtc-662	215	8	the	the	DET
ijtc-662	215	9	first	first	ADJ
ijtc-662	215	10	strategy	strategy	NOUN
ijtc-662	215	11	needs	need	VERB
ijtc-662	215	12	to	to	PART
ijtc-662	215	13	be	be	AUX
ijtc-662	215	14	revised	revise	VERB
ijtc-662	215	15	.	.	PUNCT
ijtc-662	216	1	third	third	ADV
ijtc-662	216	2	,	,	PUNCT
ijtc-662	216	3	imposing	impose	VERB
ijtc-662	216	4	fines	fine	NOUN
ijtc-662	216	5	for	for	ADP
ijtc-662	216	6	late	late	ADJ
ijtc-662	216	7	payments	payment	NOUN
ijtc-662	216	8	is	be	AUX
ijtc-662	216	9	a	a	DET
ijtc-662	216	10	form	form	NOUN
ijtc-662	216	11	of	of	ADP
ijtc-662	216	12	company	company	NOUN
ijtc-662	216	13	firmness	firmness	NOUN
ijtc-662	216	14	for	for	ADP
ijtc-662	216	15	actions	action	NOUN
ijtc-662	216	16	taken	take	VERB
ijtc-662	216	17	by	by	ADP
ijtc-662	216	18	the	the	DET
ijtc-662	216	19	customer	customer	NOUN
ijtc-662	216	20	to	to	PART
ijtc-662	216	21	increase	increase	VERB
ijtc-662	216	22	customer	customer	NOUN
ijtc-662	216	23	compliance	compliance	NOUN
ijtc-662	216	24	in	in	ADP
ijtc-662	216	25	making	make	VERB
ijtc-662	216	26	debt	debt	NOUN
ijtc-662	216	27	payments	payment	NOUN
ijtc-662	216	28	(	(	PUNCT
ijtc-662	216	29	tudose	tudose	NOUN
ijtc-662	216	30	et	et	NOUN
ijtc-662	216	31	al	al	PROPN
ijtc-662	216	32	.	.	PROPN
ijtc-662	216	33	,	,	PUNCT
ijtc-662	216	34	2022	2022	NUM
ijtc-662	216	35	)	)	PUNCT
ijtc-662	216	36	.	.	PUNCT
ijtc-662	217	1	4	4	X
ijtc-662	217	2	.	.	X
ijtc-662	217	3	profitability	profitability	NOUN
ijtc-662	217	4	ratio	ratio	NOUN
ijtc-662	217	5	the	the	DET
ijtc-662	217	6	results	result	NOUN
ijtc-662	217	7	of	of	ADP
ijtc-662	217	8	the	the	DET
ijtc-662	217	9	paired	pair	VERB
ijtc-662	217	10	t	t	NOUN
ijtc-662	217	11	-	-	PUNCT
ijtc-662	217	12	test	test	NOUN
ijtc-662	217	13	can	can	AUX
ijtc-662	217	14	explain	explain	VERB
ijtc-662	217	15	that	that	SCONJ
ijtc-662	217	16	the	the	DET
ijtc-662	217	17	value	value	NOUN
ijtc-662	217	18	of	of	ADP
ijtc-662	217	19	the	the	DET
ijtc-662	217	20	profitability	profitability	NOUN
ijtc-662	217	21	ratio	ratio	NOUN
ijtc-662	217	22	proxied	proxie	VERB
ijtc-662	217	23	by	by	ADP
ijtc-662	217	24	the	the	DET
ijtc-662	217	25	net	net	ADJ
ijtc-662	217	26	profit	profit	NOUN
ijtc-662	217	27	margin	margin	NOUN
ijtc-662	217	28	has	have	VERB
ijtc-662	217	29	a	a	DET
ijtc-662	217	30	significant	significant	ADJ
ijtc-662	217	31	value	value	NOUN
ijtc-662	217	32	of	of	ADP
ijtc-662	217	33	0.032	0.032	NUM
ijtc-662	217	34	,	,	PUNCT
ijtc-662	217	35	which	which	PRON
ijtc-662	217	36	indicates	indicate	VERB
ijtc-662	217	37	that	that	SCONJ
ijtc-662	217	38	covid-19	covid-19	PROPN
ijtc-662	217	39	affects	affect	VERB
ijtc-662	217	40	company	company	NOUN
ijtc-662	217	41	profits	profit	NOUN
ijtc-662	217	42	and	and	CCONJ
ijtc-662	217	43	causes	cause	VERB
ijtc-662	217	44	an	an	DET
ijtc-662	217	45	impact	impact	NOUN
ijtc-662	217	46	.	.	PUNCT
ijtc-662	218	1	this	this	PRON
ijtc-662	218	2	is	be	AUX
ijtc-662	218	3	due	due	ADJ
ijtc-662	218	4	to	to	ADP
ijtc-662	218	5	a	a	DET
ijtc-662	218	6	decline	decline	NOUN
ijtc-662	218	7	in	in	ADP
ijtc-662	218	8	sales	sale	NOUN
ijtc-662	218	9	during	during	ADP
ijtc-662	218	10	the	the	DET
ijtc-662	218	11	large	large	ADJ
ijtc-662	218	12	-	-	PUNCT
ijtc-662	218	13	scale	scale	NOUN
ijtc-662	218	14	social	social	ADJ
ijtc-662	218	15	restrictions	restriction	NOUN
ijtc-662	218	16	(	(	PUNCT
ijtc-662	218	17	psbb	psbb	NOUN
ijtc-662	218	18	)	)	PUNCT
ijtc-662	218	19	.	.	PUNCT
ijtc-662	219	1	of	of	ADP
ijtc-662	219	2	course	course	ADV
ijtc-662	219	3	,	,	PUNCT
ijtc-662	219	4	low	low	ADJ
ijtc-662	219	5	sales	sale	NOUN
ijtc-662	219	6	will	will	AUX
ijtc-662	219	7	cause	cause	VERB
ijtc-662	219	8	a	a	DET
ijtc-662	219	9	decrease	decrease	NOUN
ijtc-662	219	10	in	in	ADP
ijtc-662	219	11	the	the	DET
ijtc-662	219	12	value	value	NOUN
ijtc-662	219	13	of	of	ADP
ijtc-662	219	14	profits	profit	NOUN
ijtc-662	219	15	owned	own	VERB
ijtc-662	219	16	by	by	ADP
ijtc-662	219	17	the	the	DET
ijtc-662	219	18	company	company	NOUN
ijtc-662	219	19	.	.	PUNCT
ijtc-662	220	1	the	the	DET
ijtc-662	220	2	right	right	ADJ
ijtc-662	220	3	policy	policy	NOUN
ijtc-662	220	4	strategy	strategy	NOUN
ijtc-662	220	5	to	to	PART
ijtc-662	220	6	overcome	overcome	VERB
ijtc-662	220	7	this	this	DET
ijtc-662	220	8	problem	problem	NOUN
ijtc-662	220	9	is	be	AUX
ijtc-662	220	10	to	to	PART
ijtc-662	220	11	strengthen	strengthen	VERB
ijtc-662	220	12	the	the	DET
ijtc-662	220	13	digital	digital	ADJ
ijtc-662	220	14	business	business	NOUN
ijtc-662	220	15	sector	sector	NOUN
ijtc-662	220	16	by	by	ADP
ijtc-662	220	17	selling	sell	VERB
ijtc-662	220	18	online	online	ADV
ijtc-662	220	19	both	both	PRON
ijtc-662	220	20	in	in	ADP
ijtc-662	220	21	terms	term	NOUN
ijtc-662	220	22	of	of	ADP
ijtc-662	220	23	ordering	ordering	NOUN
ijtc-662	220	24	and	and	CCONJ
ijtc-662	220	25	payment	payment	NOUN
ijtc-662	220	26	.	.	PUNCT
ijtc-662	221	1	online	online	ADJ
ijtc-662	221	2	services	service	NOUN
ijtc-662	221	3	will	will	AUX
ijtc-662	221	4	provide	provide	VERB
ijtc-662	221	5	customers	customer	NOUN
ijtc-662	221	6	convenience	convenience	VERB
ijtc-662	221	7	in	in	ADP
ijtc-662	221	8	transactions	transaction	NOUN
ijtc-662	221	9	and	and	CCONJ
ijtc-662	221	10	can	can	AUX
ijtc-662	221	11	positively	positively	ADV
ijtc-662	221	12	impact	impact	VERB
ijtc-662	221	13	company	company	NOUN
ijtc-662	221	14	sales	sale	NOUN
ijtc-662	221	15	(	(	PUNCT
ijtc-662	221	16	narkunienė	narkunienė	PROPN
ijtc-662	221	17	&	&	CCONJ
ijtc-662	221	18	ulbinaitė	ulbinaitė	NOUN
ijtc-662	221	19	,	,	PUNCT
ijtc-662	221	20	2018	2018	NUM
ijtc-662	221	21	)	)	PUNCT
ijtc-662	221	22	.	.	PUNCT
ijtc-662	222	1	table	table	NOUN
ijtc-662	222	2	7	7	NUM
ijtc-662	222	3	wilcoxon	wilcoxon	NOUN
ijtc-662	222	4	signed	sign	VERB
ijtc-662	222	5	ranks	rank	NOUN
ijtc-662	222	6	test	test	NOUN
ijtc-662	222	7	variable	variable	ADJ
ijtc-662	222	8	sig	sig	NOUN
ijtc-662	222	9	.	.	PUNCT
ijtc-662	223	1	(	(	PUNCT
ijtc-662	223	2	2	2	NUM
ijtc-662	223	3	-	-	PUNCT
ijtc-662	223	4	tailed	tailed	ADJ
ijtc-662	223	5	)	)	PUNCT
ijtc-662	223	6	conclusion	conclusion	NOUN
ijtc-662	223	7	current	current	ADJ
ijtc-662	223	8	ratio	ratio	NOUN
ijtc-662	223	9	0.015	0.015	NUM
ijtc-662	223	10	significant	significant	ADJ
ijtc-662	223	11	total	total	ADJ
ijtc-662	223	12	debt	debt	NOUN
ijtc-662	223	13	to	to	ADP
ijtc-662	223	14	equity	equity	NOUN
ijtc-662	223	15	ratio	ratio	NOUN
ijtc-662	223	16	0.075	0.075	NUM
ijtc-662	223	17	not	not	PART
ijtc-662	223	18	significant	significant	ADJ
ijtc-662	223	19	debt	debt	NOUN
ijtc-662	223	20	to	to	ADP
ijtc-662	223	21	asset	asset	NOUN
ijtc-662	223	22	ratio	ratio	NOUN
ijtc-662	223	23	0.092	0.092	NUM
ijtc-662	223	24	not	not	PART
ijtc-662	223	25	significant	significant	ADJ
ijtc-662	223	26	receivable	receivable	ADJ
ijtc-662	223	27	turnover	turnover	NOUN
ijtc-662	223	28	0.073	0.073	NUM
ijtc-662	223	29	not	not	PART
ijtc-662	223	30	significant	significant	ADJ
ijtc-662	223	31	net	net	ADJ
ijtc-662	223	32	profit	profit	NOUN
ijtc-662	223	33	margin	margin	NOUN
ijtc-662	223	34	0.064	0.064	NUM
ijtc-662	223	35	not	not	PART
ijtc-662	223	36	significant	significant	ADJ
ijtc-662	223	37	source	source	NOUN
ijtc-662	223	38	:	:	PUNCT
ijtc-662	223	39	processed	process	VERB
ijtc-662	223	40	data	datum	NOUN
ijtc-662	223	41	,	,	PUNCT
ijtc-662	223	42	2022	2022	NUM
ijtc-662	223	43	the	the	DET
ijtc-662	223	44	wilcoxon	wilcoxon	PROPN
ijtc-662	223	45	signed	sign	VERB
ijtc-662	223	46	ranks	rank	NOUN
ijtc-662	223	47	test	test	NOUN
ijtc-662	223	48	was	be	AUX
ijtc-662	223	49	used	use	VERB
ijtc-662	223	50	to	to	PART
ijtc-662	223	51	measure	measure	VERB
ijtc-662	223	52	the	the	DET
ijtc-662	223	53	significance	significance	NOUN
ijtc-662	223	54	of	of	ADP
ijtc-662	223	55	the	the	DET
ijtc-662	223	56	difference	difference	NOUN
ijtc-662	223	57	between	between	ADP
ijtc-662	223	58	2	2	NUM
ijtc-662	223	59	groups	group	NOUN
ijtc-662	223	60	of	of	ADP
ijtc-662	223	61	data	datum	NOUN
ijtc-662	223	62	that	that	PRON
ijtc-662	223	63	were	be	AUX
ijtc-662	223	64	not	not	PART
ijtc-662	223	65	normally	normally	ADV
ijtc-662	223	66	distributed	distribute	VERB
ijtc-662	223	67	.	.	PUNCT
ijtc-662	224	1	the	the	DET
ijtc-662	224	2	wilcoxon	wilcoxon	PROPN
ijtc-662	224	3	signed	sign	VERB
ijtc-662	224	4	rank	rank	NOUN
ijtc-662	224	5	test	test	NOUN
ijtc-662	224	6	is	be	AUX
ijtc-662	224	7	an	an	DET
ijtc-662	224	8	alternative	alternative	ADJ
ijtc-662	224	9	test	test	NOUN
ijtc-662	224	10	to	to	ADP
ijtc-662	224	11	the	the	DET
ijtc-662	224	12	pairing	pairing	PROPN
ijtc-662	224	13	t	t	PROPN
ijtc-662	224	14	-	-	PUNCT
ijtc-662	224	15	test	test	NOUN
ijtc-662	224	16	if	if	SCONJ
ijtc-662	224	17	it	it	PRON
ijtc-662	224	18	does	do	AUX
ijtc-662	224	19	not	not	PART
ijtc-662	224	20	meet	meet	VERB
ijtc-662	224	21	the	the	DET
ijtc-662	224	22	normality	normality	NOUN
ijtc-662	224	23	assumption	assumption	NOUN
ijtc-662	224	24	with	with	ADP
ijtc-662	224	25	the	the	DET
ijtc-662	224	26	decision	decision	NOUN
ijtc-662	224	27	-	-	PUNCT
ijtc-662	224	28	making	make	VERB
ijtc-662	224	29	criteria	criterion	NOUN
ijtc-662	224	30	of	of	ADP
ijtc-662	224	31	<	<	X
ijtc-662	224	32	0.05	0.05	NUM
ijtc-662	224	33	(	(	PUNCT
ijtc-662	224	34	5	5	NUM
ijtc-662	224	35	%	%	NOUN
ijtc-662	224	36	)	)	PUNCT
ijtc-662	224	37	.	.	PUNCT
ijtc-662	225	1	based	base	VERB
ijtc-662	225	2	on	on	ADP
ijtc-662	225	3	the	the	DET
ijtc-662	225	4	wilcoxon	wilcoxon	NOUN
ijtc-662	225	5	signed	sign	VERB
ijtc-662	225	6	ranks	rank	NOUN
ijtc-662	225	7	test	test	NOUN
ijtc-662	225	8	,	,	PUNCT
ijtc-662	225	9	a	a	DET
ijtc-662	225	10	significant	significant	ADJ
ijtc-662	225	11	value	value	NOUN
ijtc-662	225	12	of	of	ADP
ijtc-662	225	13	the	the	DET
ijtc-662	225	14	current	current	ADJ
ijtc-662	225	15	ratio	ratio	NOUN
ijtc-662	225	16	was	be	AUX
ijtc-662	225	17	0.015	0.015	NUM
ijtc-662	225	18	<	<	X
ijtc-662	225	19	0.05	0.05	NUM
ijtc-662	225	20	(	(	PUNCT
ijtc-662	225	21	5	5	NUM
ijtc-662	225	22	%	%	NOUN
ijtc-662	225	23	)	)	PUNCT
ijtc-662	225	24	.	.	PUNCT
ijtc-662	226	1	the	the	DET
ijtc-662	226	2	total	total	ADJ
ijtc-662	226	3	debt	debt	NOUN
ijtc-662	226	4	-	-	PUNCT
ijtc-662	226	5	to	to	ADP
ijtc-662	226	6	-	-	PUNCT
ijtc-662	226	7	equity	equity	NOUN
ijtc-662	226	8	ratio	ratio	NOUN
ijtc-662	226	9	is	be	AUX
ijtc-662	226	10	0.075	0.075	NUM
ijtc-662	226	11	>	>	X
ijtc-662	226	12	0.05	0.05	NUM
ijtc-662	226	13	(	(	PUNCT
ijtc-662	226	14	5	5	NUM
ijtc-662	226	15	%	%	NOUN
ijtc-662	226	16	)	)	PUNCT
ijtc-662	226	17	.	.	PUNCT
ijtc-662	227	1	the	the	DET
ijtc-662	227	2	debt	debt	NOUN
ijtc-662	227	3	-	-	PUNCT
ijtc-662	227	4	to	to	ADP
ijtc-662	227	5	-	-	PUNCT
ijtc-662	227	6	asset	asset	NOUN
ijtc-662	227	7	ratio	ratio	NOUN
ijtc-662	227	8	is	be	AUX
ijtc-662	227	9	0.092	0.092	NUM
ijtc-662	227	10	>	>	PUNCT
ijtc-662	227	11	0.05	0.05	NUM
ijtc-662	227	12	(	(	PUNCT
ijtc-662	227	13	5	5	NUM
ijtc-662	227	14	%	%	NOUN
ijtc-662	227	15	)	)	PUNCT
ijtc-662	227	16	.	.	PUNCT
ijtc-662	228	1	receivable	receivable	ADJ
ijtc-662	228	2	turnover	turnover	NOUN
ijtc-662	228	3	is	be	AUX
ijtc-662	228	4	0.073	0.073	NUM
ijtc-662	228	5	>	>	SYM
ijtc-662	228	6	0.05	0.05	NUM
ijtc-662	228	7	(	(	PUNCT
ijtc-662	228	8	5	5	NUM
ijtc-662	228	9	%	%	NOUN
ijtc-662	228	10	)	)	PUNCT
ijtc-662	228	11	.	.	PUNCT
ijtc-662	229	1	net	net	ADJ
ijtc-662	229	2	profit	profit	NOUN
ijtc-662	229	3	margin	margin	NOUN
ijtc-662	229	4	is	be	AUX
ijtc-662	229	5	0.064	0.064	NUM
ijtc-662	229	6	>	>	X
ijtc-662	229	7	0.05	0.05	NUM
ijtc-662	229	8	(	(	PUNCT
ijtc-662	229	9	5	5	NUM
ijtc-662	229	10	%	%	NOUN
ijtc-662	229	11	)	)	PUNCT
ijtc-662	229	12	.	.	PUNCT
ijtc-662	230	1	based	base	VERB
ijtc-662	230	2	on	on	ADP
ijtc-662	230	3	the	the	DET
ijtc-662	230	4	wilcoxon	wilcoxon	NOUN
ijtc-662	230	5	signed	sign	VERB
ijtc-662	230	6	ranks	rank	NOUN
ijtc-662	230	7	test	test	NOUN
ijtc-662	230	8	that	that	PRON
ijtc-662	230	9	has	have	AUX
ijtc-662	230	10	been	be	AUX
ijtc-662	230	11	carried	carry	VERB
ijtc-662	230	12	out	out	ADP
ijtc-662	230	13	,	,	PUNCT
ijtc-662	230	14	it	it	PRON
ijtc-662	230	15	can	can	AUX
ijtc-662	230	16	be	be	AUX
ijtc-662	230	17	seen	see	VERB
ijtc-662	230	18	which	which	PRON
ijtc-662	230	19	financial	financial	ADJ
ijtc-662	230	20	ratios	ratio	NOUN
ijtc-662	230	21	are	be	AUX
ijtc-662	230	22	affected	affect	VERB
ijtc-662	230	23	by	by	ADP
ijtc-662	230	24	the	the	DET
ijtc-662	230	25	covid-19	covid-19	PROPN
ijtc-662	230	26	pandemic	pandemic	NOUN
ijtc-662	230	27	;	;	PUNCT
ijtc-662	230	28	only	only	ADV
ijtc-662	230	29	the	the	DET
ijtc-662	230	30	infrastructure	infrastructure	NOUN
ijtc-662	230	31	sector	sector	NOUN
ijtc-662	230	32	companies	company	NOUN
ijtc-662	230	33	are	be	AUX
ijtc-662	230	34	companies	company	NOUN
ijtc-662	230	35	whose	whose	DET
ijtc-662	230	36	policies	policy	NOUN
ijtc-662	230	37	are	be	AUX
ijtc-662	230	38	strongly	strongly	ADV
ijtc-662	230	39	influenced	influence	VERB
ijtc-662	230	40	by	by	ADP
ijtc-662	230	41	the	the	DET
ijtc-662	230	42	government	government	NOUN
ijtc-662	230	43	and	and	CCONJ
ijtc-662	230	44	are	be	AUX
ijtc-662	230	45	bound	bind	VERB
ijtc-662	230	46	.	.	PUNCT
ijtc-662	231	1	moreover	moreover	ADV
ijtc-662	231	2	,	,	PUNCT
ijtc-662	231	3	infrastructure	infrastructure	NOUN
ijtc-662	231	4	companies	company	NOUN
ijtc-662	231	5	that	that	PRON
ijtc-662	231	6	are	be	AUX
ijtc-662	231	7	classified	classify	VERB
ijtc-662	231	8	as	as	ADP
ijtc-662	231	9	state	state	NOUN
ijtc-662	231	10	-	-	PUNCT
ijtc-662	231	11	owned	own	VERB
ijtc-662	231	12	enterprises	enterprise	NOUN
ijtc-662	231	13	(	(	PUNCT
ijtc-662	231	14	bumn	bumn	NOUN
ijtc-662	231	15	)	)	PUNCT
ijtc-662	231	16	are	be	AUX
ijtc-662	231	17	very	very	ADV
ijtc-662	231	18	dependent	dependent	ADJ
ijtc-662	231	19	on	on	ADP
ijtc-662	231	20	policies	policy	NOUN
ijtc-662	231	21	issued	issue	VERB
ijtc-662	231	22	by	by	ADP
ijtc-662	231	23	the	the	DET
ijtc-662	231	24	government	government	NOUN
ijtc-662	231	25	.	.	PUNCT
ijtc-662	232	1	for	for	ADP
ijtc-662	232	2	this	this	DET
ijtc-662	232	3	reason	reason	NOUN
ijtc-662	232	4	,	,	PUNCT
ijtc-662	232	5	the	the	DET
ijtc-662	232	6	formulation	formulation	NOUN
ijtc-662	232	7	of	of	ADP
ijtc-662	232	8	policy	policy	NOUN
ijtc-662	232	9	strategies	strategy	NOUN
ijtc-662	232	10	for	for	ADP
ijtc-662	232	11	infrastructure	infrastructure	NOUN
ijtc-662	232	12	companies	company	NOUN
ijtc-662	232	13	based	base	VERB
ijtc-662	232	14	on	on	ADP
ijtc-662	232	15	the	the	DET
ijtc-662	232	16	results	result	NOUN
ijtc-662	232	17	of	of	ADP
ijtc-662	232	18	comparative	comparative	ADJ
ijtc-662	232	19	corporate	corporate	ADJ
ijtc-662	232	20	policy	policy	NOUN
ijtc-662	232	21	strategy	strategy	NOUN
ijtc-662	232	22	based	base	VERB
ijtc-662	232	23	on	on	ADP
ijtc-662	232	24	comparison	comparison	NOUN
ijtc-662	232	25	of	of	ADP
ijtc-662	232	26	financial	financial	ADJ
ijtc-662	232	27	performance	performance	NOUN
ijtc-662	232	28	due	due	ADP
ijtc-662	232	29	to	to	ADP
ijtc-662	232	30	the	the	DET
ijtc-662	232	31	impact	impact	NOUN
ijtc-662	232	32	of	of	ADP
ijtc-662	232	33	the	the	DET
ijtc-662	232	34	covid-19	covid-19	PROPN
ijtc-662	232	35	pandemic	pandemic	ADJ
ijtc-662	232	36	andriani	andriani	PROPN
ijtc-662	232	37	,	,	PUNCT
ijtc-662	232	38	ananto	ananto	ADP
ijtc-662	232	39	,	,	PUNCT
ijtc-662	232	40	fitri	fitri	ADJ
ijtc-662	232	41	,	,	PUNCT
ijtc-662	232	42	and	and	CCONJ
ijtc-662	232	43	aprila	aprila	PROPN
ijtc-662	232	44	87	87	NUM
ijtc-662	233	1	|	|	ADV
ijtc-662	233	2	ilomata	ilomata	PROPN
ijtc-662	233	3	international	international	ADJ
ijtc-662	233	4	journal	journal	NOUN
ijtc-662	233	5	of	of	ADP
ijtc-662	233	6	tax	tax	PROPN
ijtc-662	233	7	&	&	CCONJ
ijtc-662	233	8	accounting	accounting	PROPN
ijtc-662	233	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	233	10	analysis	analysis	NOUN
ijtc-662	233	11	can	can	AUX
ijtc-662	233	12	only	only	ADV
ijtc-662	233	13	be	be	AUX
ijtc-662	233	14	formulated	formulate	VERB
ijtc-662	233	15	in	in	ADP
ijtc-662	233	16	general	general	ADJ
ijtc-662	233	17	terms	term	NOUN
ijtc-662	233	18	related	relate	VERB
ijtc-662	233	19	to	to	ADP
ijtc-662	233	20	policies	policy	NOUN
ijtc-662	233	21	.	.	PUNCT
ijtc-662	234	1	the	the	DET
ijtc-662	234	2	following	follow	VERB
ijtc-662	234	3	is	be	AUX
ijtc-662	234	4	a	a	DET
ijtc-662	234	5	policy	policy	NOUN
ijtc-662	234	6	strategy	strategy	NOUN
ijtc-662	234	7	resulting	result	VERB
ijtc-662	234	8	from	from	ADP
ijtc-662	234	9	a	a	DET
ijtc-662	234	10	comparative	comparative	ADJ
ijtc-662	234	11	analysis	analysis	NOUN
ijtc-662	234	12	of	of	ADP
ijtc-662	234	13	the	the	DET
ijtc-662	234	14	financial	financial	ADJ
ijtc-662	234	15	performance	performance	NOUN
ijtc-662	234	16	of	of	ADP
ijtc-662	234	17	infrastructure	infrastructure	NOUN
ijtc-662	234	18	companies	company	NOUN
ijtc-662	234	19	:	:	PUNCT
ijtc-662	234	20	liquidity	liquidity	NOUN
ijtc-662	234	21	ratio	ratio	NOUN
ijtc-662	234	22	the	the	DET
ijtc-662	234	23	comparative	comparative	ADJ
ijtc-662	234	24	test	test	NOUN
ijtc-662	234	25	results	result	NOUN
ijtc-662	234	26	show	show	VERB
ijtc-662	234	27	that	that	SCONJ
ijtc-662	234	28	the	the	DET
ijtc-662	234	29	value	value	NOUN
ijtc-662	234	30	of	of	ADP
ijtc-662	234	31	the	the	DET
ijtc-662	234	32	liquidity	liquidity	NOUN
ijtc-662	234	33	ratio	ratio	NOUN
ijtc-662	234	34	proxied	proxie	VERB
ijtc-662	234	35	by	by	ADP
ijtc-662	234	36	the	the	DET
ijtc-662	234	37	current	current	ADJ
ijtc-662	234	38	ratio	ratio	NOUN
ijtc-662	234	39	is	be	AUX
ijtc-662	234	40	greatly	greatly	ADV
ijtc-662	234	41	affected	affect	VERB
ijtc-662	234	42	by	by	ADP
ijtc-662	234	43	the	the	DET
ijtc-662	234	44	covid-19	covid-19	PROPN
ijtc-662	234	45	pandemic	pandemic	NOUN
ijtc-662	234	46	,	,	PUNCT
ijtc-662	234	47	namely	namely	ADV
ijtc-662	234	48	with	with	ADP
ijtc-662	234	49	a	a	DET
ijtc-662	234	50	value	value	NOUN
ijtc-662	234	51	of	of	ADP
ijtc-662	234	52	0.015	0.015	NUM
ijtc-662	234	53	,	,	PUNCT
ijtc-662	234	54	which	which	PRON
ijtc-662	234	55	means	mean	VERB
ijtc-662	234	56	a	a	DET
ijtc-662	234	57	policy	policy	NOUN
ijtc-662	234	58	strategy	strategy	NOUN
ijtc-662	234	59	is	be	AUX
ijtc-662	234	60	needed	need	VERB
ijtc-662	234	61	for	for	ADP
ijtc-662	234	62	the	the	DET
ijtc-662	234	63	company	company	NOUN
ijtc-662	234	64	from	from	ADP
ijtc-662	234	65	the	the	DET
ijtc-662	234	66	results	result	NOUN
ijtc-662	234	67	of	of	ADP
ijtc-662	234	68	the	the	DET
ijtc-662	234	69	comparative	comparative	ADJ
ijtc-662	234	70	analysis	analysis	NOUN
ijtc-662	234	71	.	.	PUNCT
ijtc-662	235	1	the	the	DET
ijtc-662	235	2	right	right	ADJ
ijtc-662	235	3	policy	policy	NOUN
ijtc-662	235	4	strategy	strategy	NOUN
ijtc-662	235	5	is	be	AUX
ijtc-662	235	6	to	to	PART
ijtc-662	235	7	make	make	VERB
ijtc-662	235	8	a	a	DET
ijtc-662	235	9	stand	stand	VERB
ijtc-662	235	10	-	-	PUNCT
ijtc-662	235	11	by	by	ADP
ijtc-662	235	12	facility	facility	NOUN
ijtc-662	235	13	loan	loan	NOUN
ijtc-662	235	14	.	.	PUNCT
ijtc-662	236	1	the	the	DET
ijtc-662	236	2	loan	loan	NOUN
ijtc-662	236	3	serves	serve	VERB
ijtc-662	236	4	as	as	ADP
ijtc-662	236	5	a	a	DET
ijtc-662	236	6	catalyst	catalyst	NOUN
ijtc-662	236	7	for	for	ADP
ijtc-662	236	8	infrastructure	infrastructure	NOUN
ijtc-662	236	9	sector	sector	NOUN
ijtc-662	236	10	companies	company	NOUN
ijtc-662	236	11	in	in	ADP
ijtc-662	236	12	carrying	carry	VERB
ijtc-662	236	13	out	out	ADP
ijtc-662	236	14	ongoing	ongoing	ADJ
ijtc-662	236	15	infrastructure	infrastructure	NOUN
ijtc-662	236	16	developments	development	NOUN
ijtc-662	236	17	.	.	PUNCT
ijtc-662	237	1	with	with	ADP
ijtc-662	237	2	the	the	DET
ijtc-662	237	3	funds	fund	NOUN
ijtc-662	237	4	from	from	ADP
ijtc-662	237	5	the	the	DET
ijtc-662	237	6	loan	loan	NOUN
ijtc-662	237	7	,	,	PUNCT
ijtc-662	237	8	the	the	DET
ijtc-662	237	9	company	company	NOUN
ijtc-662	237	10	can	can	AUX
ijtc-662	237	11	continue	continue	VERB
ijtc-662	237	12	to	to	PART
ijtc-662	237	13	carry	carry	VERB
ijtc-662	237	14	out	out	ADP
ijtc-662	237	15	its	its	PRON
ijtc-662	237	16	operational	operational	ADJ
ijtc-662	237	17	activities	activity	NOUN
ijtc-662	237	18	because	because	SCONJ
ijtc-662	237	19	it	it	PRON
ijtc-662	237	20	is	be	AUX
ijtc-662	237	21	better	well	ADJ
ijtc-662	237	22	for	for	SCONJ
ijtc-662	237	23	construction	construction	NOUN
ijtc-662	237	24	to	to	PART
ijtc-662	237	25	continue	continue	VERB
ijtc-662	237	26	than	than	SCONJ
ijtc-662	237	27	to	to	PART
ijtc-662	237	28	let	let	VERB
ijtc-662	237	29	a	a	DET
ijtc-662	237	30	planned	plan	VERB
ijtc-662	237	31	project	project	NOUN
ijtc-662	237	32	stall	stall	NOUN
ijtc-662	237	33	(	(	PUNCT
ijtc-662	237	34	2022	2022	NUM
ijtc-662	237	35	)	)	PUNCT
ijtc-662	237	36	.	.	PUNCT
ijtc-662	238	1	of	of	ADP
ijtc-662	238	2	course	course	NOUN
ijtc-662	238	3	,	,	PUNCT
ijtc-662	238	4	the	the	DET
ijtc-662	238	5	development	development	NOUN
ijtc-662	238	6	carried	carry	VERB
ijtc-662	238	7	out	out	ADP
ijtc-662	238	8	using	use	VERB
ijtc-662	238	9	loan	loan	NOUN
ijtc-662	238	10	funds	fund	NOUN
ijtc-662	238	11	will	will	AUX
ijtc-662	238	12	cause	cause	VERB
ijtc-662	238	13	the	the	DET
ijtc-662	238	14	company	company	NOUN
ijtc-662	238	15	's	's	PART
ijtc-662	238	16	debt	debt	NOUN
ijtc-662	238	17	to	to	PART
ijtc-662	238	18	increase	increase	VERB
ijtc-662	238	19	,	,	PUNCT
ijtc-662	238	20	but	but	CCONJ
ijtc-662	238	21	this	this	PRON
ijtc-662	238	22	is	be	AUX
ijtc-662	238	23	an	an	DET
ijtc-662	238	24	effort	effort	NOUN
ijtc-662	238	25	that	that	PRON
ijtc-662	238	26	must	must	AUX
ijtc-662	238	27	be	be	AUX
ijtc-662	238	28	made	make	VERB
ijtc-662	238	29	and	and	CCONJ
ijtc-662	238	30	can	can	AUX
ijtc-662	238	31	be	be	AUX
ijtc-662	238	32	used	use	VERB
ijtc-662	238	33	as	as	ADP
ijtc-662	238	34	a	a	DET
ijtc-662	238	35	long	long	ADJ
ijtc-662	238	36	-	-	PUNCT
ijtc-662	238	37	term	term	NOUN
ijtc-662	238	38	investment	investment	NOUN
ijtc-662	238	39	by	by	ADP
ijtc-662	238	40	the	the	DET
ijtc-662	238	41	company	company	NOUN
ijtc-662	238	42	.	.	PUNCT
ijtc-662	239	1	because	because	SCONJ
ijtc-662	239	2	later	later	ADV
ijtc-662	239	3	,	,	PUNCT
ijtc-662	239	4	through	through	ADP
ijtc-662	239	5	the	the	DET
ijtc-662	239	6	development	development	NOUN
ijtc-662	239	7	that	that	PRON
ijtc-662	239	8	has	have	AUX
ijtc-662	239	9	been	be	AUX
ijtc-662	239	10	carried	carry	VERB
ijtc-662	239	11	out	out	ADP
ijtc-662	239	12	,	,	PUNCT
ijtc-662	239	13	funds	fund	NOUN
ijtc-662	239	14	will	will	AUX
ijtc-662	239	15	be	be	AUX
ijtc-662	239	16	obtained	obtain	VERB
ijtc-662	239	17	from	from	ADP
ijtc-662	239	18	the	the	DET
ijtc-662	239	19	users	user	NOUN
ijtc-662	239	20	of	of	ADP
ijtc-662	239	21	the	the	DET
ijtc-662	239	22	development	development	NOUN
ijtc-662	239	23	that	that	PRON
ijtc-662	239	24	has	have	AUX
ijtc-662	239	25	been	be	AUX
ijtc-662	239	26	carried	carry	VERB
ijtc-662	239	27	out	out	ADP
ijtc-662	239	28	so	so	SCONJ
ijtc-662	239	29	that	that	SCONJ
ijtc-662	239	30	they	they	PRON
ijtc-662	239	31	can	can	AUX
ijtc-662	239	32	benefit	benefit	VERB
ijtc-662	239	33	even	even	ADV
ijtc-662	239	34	if	if	SCONJ
ijtc-662	239	35	it	it	PRON
ijtc-662	239	36	takes	take	VERB
ijtc-662	239	37	a	a	DET
ijtc-662	239	38	long	long	ADJ
ijtc-662	239	39	time	time	NOUN
ijtc-662	239	40	(	(	PUNCT
ijtc-662	239	41	cavusgil	cavusgil	NOUN
ijtc-662	239	42	et	et	PROPN
ijtc-662	239	43	al	al	PROPN
ijtc-662	239	44	.	.	PROPN
ijtc-662	239	45	,	,	PUNCT
ijtc-662	239	46	2021	2021	NUM
ijtc-662	239	47	)	)	PUNCT
ijtc-662	239	48	.	.	PUNCT
ijtc-662	240	1	quoted	quote	VERB
ijtc-662	240	2	from	from	ADP
ijtc-662	240	3	an	an	DET
ijtc-662	240	4	article	article	NOUN
ijtc-662	240	5	published	publish	VERB
ijtc-662	240	6	by	by	ADP
ijtc-662	240	7	kompas.com	kompas.com	X
ijtc-662	240	8	,	,	PUNCT
ijtc-662	240	9	it	it	PRON
ijtc-662	240	10	was	be	AUX
ijtc-662	240	11	stated	state	VERB
ijtc-662	240	12	that	that	SCONJ
ijtc-662	240	13	pt	pt	PROPN
ijtc-662	240	14	indonesia	indonesia	PROPN
ijtc-662	240	15	infrastructure	infrastructure	PROPN
ijtc-662	240	16	investment	investment	NOUN
ijtc-662	240	17	(	(	PUNCT
ijtc-662	240	18	iif	iif	PROPN
ijtc-662	240	19	)	)	PUNCT
ijtc-662	240	20	is	be	AUX
ijtc-662	240	21	ready	ready	ADJ
ijtc-662	240	22	to	to	PART
ijtc-662	240	23	provide	provide	VERB
ijtc-662	240	24	loans	loan	NOUN
ijtc-662	240	25	to	to	ADP
ijtc-662	240	26	infrastructure	infrastructure	NOUN
ijtc-662	240	27	companies	company	NOUN
ijtc-662	240	28	affected	affect	VERB
ijtc-662	240	29	by	by	ADP
ijtc-662	240	30	the	the	DET
ijtc-662	240	31	covid-19	covid-19	PROPN
ijtc-662	240	32	pandemic	pandemic	NOUN
ijtc-662	240	33	through	through	ADP
ijtc-662	240	34	the	the	DET
ijtc-662	240	35	extraordinary	extraordinary	ADJ
ijtc-662	240	36	event	event	NOUN
ijtc-662	240	37	relief	relief	NOUN
ijtc-662	240	38	facility	facility	NOUN
ijtc-662	240	39	product	product	NOUN
ijtc-662	240	40	.	.	PUNCT
ijtc-662	241	1	so	so	ADV
ijtc-662	241	2	the	the	DET
ijtc-662	241	3	policy	policy	NOUN
ijtc-662	241	4	proposed	propose	VERB
ijtc-662	241	5	above	above	ADV
ijtc-662	241	6	is	be	AUX
ijtc-662	241	7	in	in	ADP
ijtc-662	241	8	line	line	NOUN
ijtc-662	241	9	with	with	ADP
ijtc-662	241	10	the	the	DET
ijtc-662	241	11	opinion	opinion	NOUN
ijtc-662	241	12	put	put	VERB
ijtc-662	241	13	forward	forward	ADV
ijtc-662	241	14	by	by	ADP
ijtc-662	241	15	iff	iff	PROPN
ijtc-662	241	16	,	,	PUNCT
ijtc-662	241	17	which	which	PRON
ijtc-662	241	18	states	state	VERB
ijtc-662	241	19	that	that	SCONJ
ijtc-662	241	20	it	it	PRON
ijtc-662	241	21	is	be	AUX
ijtc-662	241	22	better	well	ADJ
ijtc-662	241	23	for	for	SCONJ
ijtc-662	241	24	the	the	DET
ijtc-662	241	25	company	company	NOUN
ijtc-662	241	26	to	to	PART
ijtc-662	241	27	continue	continue	VERB
ijtc-662	241	28	to	to	PART
ijtc-662	241	29	strive	strive	VERB
ijtc-662	241	30	for	for	ADP
ijtc-662	241	31	infrastructure	infrastructure	NOUN
ijtc-662	241	32	development	development	NOUN
ijtc-662	241	33	than	than	SCONJ
ijtc-662	241	34	to	to	PART
ijtc-662	241	35	let	let	VERB
ijtc-662	241	36	it	it	PRON
ijtc-662	241	37	become	become	VERB
ijtc-662	241	38	a	a	DET
ijtc-662	241	39	stalled	stall	VERB
ijtc-662	241	40	project	project	NOUN
ijtc-662	241	41	(	(	PUNCT
ijtc-662	241	42	garcia	garcia	PROPN
ijtc-662	241	43	et	et	PROPN
ijtc-662	241	44	al	al	PROPN
ijtc-662	241	45	.	.	PROPN
ijtc-662	241	46	,	,	PUNCT
ijtc-662	241	47	2021	2021	NUM
ijtc-662	241	48	)	)	PUNCT
ijtc-662	241	49	.	.	PUNCT
ijtc-662	242	1	conclusion	conclusion	NOUN
ijtc-662	242	2	the	the	DET
ijtc-662	242	3	study	study	NOUN
ijtc-662	242	4	results	result	NOUN
ijtc-662	242	5	show	show	VERB
ijtc-662	242	6	significant	significant	ADJ
ijtc-662	242	7	differences	difference	NOUN
ijtc-662	242	8	between	between	ADP
ijtc-662	242	9	the	the	DET
ijtc-662	242	10	financial	financial	ADJ
ijtc-662	242	11	performance	performance	NOUN
ijtc-662	242	12	of	of	ADP
ijtc-662	242	13	technology	technology	NOUN
ijtc-662	242	14	and	and	CCONJ
ijtc-662	242	15	infrastructure	infrastructure	NOUN
ijtc-662	242	16	sector	sector	NOUN
ijtc-662	242	17	companies	company	NOUN
ijtc-662	242	18	before	before	ADP
ijtc-662	242	19	and	and	CCONJ
ijtc-662	242	20	during	during	ADP
ijtc-662	242	21	the	the	DET
ijtc-662	242	22	pandemic	pandemic	NOUN
ijtc-662	242	23	.	.	PUNCT
ijtc-662	243	1	these	these	DET
ijtc-662	243	2	significant	significant	ADJ
ijtc-662	243	3	differences	difference	NOUN
ijtc-662	243	4	include	include	VERB
ijtc-662	243	5	the	the	DET
ijtc-662	243	6	current	current	ADJ
ijtc-662	243	7	ratio	ratio	NOUN
ijtc-662	243	8	,	,	PUNCT
ijtc-662	243	9	total	total	ADJ
ijtc-662	243	10	debt	debt	NOUN
ijtc-662	243	11	-	-	PUNCT
ijtc-662	243	12	to	to	ADP
ijtc-662	243	13	-	-	PUNCT
ijtc-662	243	14	equity	equity	NOUN
ijtc-662	243	15	ratio	ratio	NOUN
ijtc-662	243	16	,	,	PUNCT
ijtc-662	243	17	debt	debt	NOUN
ijtc-662	243	18	-	-	PUNCT
ijtc-662	243	19	to	to	ADP
ijtc-662	243	20	-	-	PUNCT
ijtc-662	243	21	asset	asset	NOUN
ijtc-662	243	22	ratio	ratio	NOUN
ijtc-662	243	23	,	,	PUNCT
ijtc-662	243	24	receivable	receivable	ADJ
ijtc-662	243	25	turnover	turnover	NOUN
ijtc-662	243	26	,	,	PUNCT
ijtc-662	243	27	and	and	CCONJ
ijtc-662	243	28	net	net	ADJ
ijtc-662	243	29	profit	profit	NOUN
ijtc-662	243	30	margin	margin	NOUN
ijtc-662	243	31	.	.	PUNCT
ijtc-662	244	1	this	this	DET
ijtc-662	244	2	significant	significant	ADJ
ijtc-662	244	3	difference	difference	NOUN
ijtc-662	244	4	in	in	ADP
ijtc-662	244	5	financial	financial	ADJ
ijtc-662	244	6	performance	performance	NOUN
ijtc-662	244	7	requires	require	VERB
ijtc-662	244	8	the	the	DET
ijtc-662	244	9	formulation	formulation	NOUN
ijtc-662	244	10	of	of	ADP
ijtc-662	244	11	a	a	DET
ijtc-662	244	12	policy	policy	NOUN
ijtc-662	244	13	strategy	strategy	NOUN
ijtc-662	244	14	that	that	PRON
ijtc-662	244	15	can	can	AUX
ijtc-662	244	16	be	be	AUX
ijtc-662	244	17	implemented	implement	VERB
ijtc-662	244	18	to	to	PART
ijtc-662	244	19	address	address	VERB
ijtc-662	244	20	issues	issue	NOUN
ijtc-662	244	21	related	relate	VERB
ijtc-662	244	22	to	to	ADP
ijtc-662	244	23	performance	performance	NOUN
ijtc-662	244	24	in	in	ADP
ijtc-662	244	25	the	the	DET
ijtc-662	244	26	future	future	NOUN
ijtc-662	244	27	.	.	PUNCT
ijtc-662	245	1	the	the	DET
ijtc-662	245	2	following	follow	VERB
ijtc-662	245	3	policy	policy	NOUN
ijtc-662	245	4	strategies	strategy	NOUN
ijtc-662	245	5	can	can	AUX
ijtc-662	245	6	be	be	AUX
ijtc-662	245	7	applied	apply	VERB
ijtc-662	245	8	to	to	PART
ijtc-662	245	9	overcome	overcome	VERB
ijtc-662	245	10	problems	problem	NOUN
ijtc-662	245	11	related	relate	VERB
ijtc-662	245	12	to	to	ADP
ijtc-662	245	13	the	the	DET
ijtc-662	245	14	company	company	NOUN
ijtc-662	245	15	's	's	PART
ijtc-662	245	16	economic	economic	ADJ
ijtc-662	245	17	performance	performance	NOUN
ijtc-662	245	18	:	:	PUNCT
ijtc-662	245	19	1	1	X
ijtc-662	245	20	.	.	X
ijtc-662	245	21	increase	increase	VERB
ijtc-662	245	22	sales	sale	NOUN
ijtc-662	245	23	of	of	ADP
ijtc-662	245	24	products	product	NOUN
ijtc-662	245	25	and	and	CCONJ
ijtc-662	245	26	services	service	NOUN
ijtc-662	245	27	provided	provide	VERB
ijtc-662	245	28	through	through	ADP
ijtc-662	245	29	online	online	ADJ
ijtc-662	245	30	marketing	marketing	NOUN
ijtc-662	245	31	strategies	strategy	NOUN
ijtc-662	245	32	,	,	PUNCT
ijtc-662	245	33	especially	especially	ADV
ijtc-662	245	34	during	during	ADP
ijtc-662	245	35	the	the	DET
ijtc-662	245	36	covid-19	covid-19	PROPN
ijtc-662	245	37	pandemic	pandemic	NOUN
ijtc-662	245	38	.	.	PUNCT
ijtc-662	246	1	2	2	X
ijtc-662	246	2	.	.	X
ijtc-662	246	3	provide	provide	VERB
ijtc-662	246	4	debt	debt	NOUN
ijtc-662	246	5	restructuring	restructuring	NOUN
ijtc-662	246	6	to	to	ADP
ijtc-662	246	7	debtors	debtor	NOUN
ijtc-662	246	8	.	.	PUNCT
ijtc-662	247	1	3	3	X
ijtc-662	247	2	.	.	X
ijtc-662	247	3	provide	provide	VERB
ijtc-662	247	4	a	a	DET
ijtc-662	247	5	reduction	reduction	NOUN
ijtc-662	247	6	in	in	ADP
ijtc-662	247	7	loan	loan	NOUN
ijtc-662	247	8	interest	interest	NOUN
ijtc-662	247	9	rates	rate	NOUN
ijtc-662	247	10	so	so	SCONJ
ijtc-662	247	11	that	that	SCONJ
ijtc-662	247	12	debtors	debtor	NOUN
ijtc-662	247	13	can	can	AUX
ijtc-662	247	14	still	still	ADV
ijtc-662	247	15	pay	pay	VERB
ijtc-662	247	16	their	their	PRON
ijtc-662	247	17	obligations	obligation	NOUN
ijtc-662	247	18	.	.	PUNCT
ijtc-662	248	1	4	4	X
ijtc-662	248	2	.	.	X
ijtc-662	248	3	follow	follow	VERB
ijtc-662	248	4	up	up	ADP
ijtc-662	248	5	with	with	ADP
ijtc-662	248	6	customers	customer	NOUN
ijtc-662	248	7	who	who	PRON
ijtc-662	248	8	have	have	AUX
ijtc-662	248	9	passed	pass	VERB
ijtc-662	248	10	the	the	DET
ijtc-662	248	11	payment	payment	NOUN
ijtc-662	248	12	deadline	deadline	NOUN
ijtc-662	248	13	.	.	PUNCT
ijtc-662	249	1	corporate	corporate	ADJ
ijtc-662	249	2	policy	policy	NOUN
ijtc-662	249	3	strategy	strategy	NOUN
ijtc-662	249	4	based	base	VERB
ijtc-662	249	5	on	on	ADP
ijtc-662	249	6	comparison	comparison	NOUN
ijtc-662	249	7	of	of	ADP
ijtc-662	249	8	financial	financial	ADJ
ijtc-662	249	9	performance	performance	NOUN
ijtc-662	249	10	due	due	ADP
ijtc-662	249	11	to	to	ADP
ijtc-662	249	12	the	the	DET
ijtc-662	249	13	impact	impact	NOUN
ijtc-662	249	14	of	of	ADP
ijtc-662	249	15	the	the	DET
ijtc-662	249	16	covid-19	covid-19	PROPN
ijtc-662	249	17	pandemic	pandemic	ADJ
ijtc-662	249	18	andriani	andriani	PROPN
ijtc-662	249	19	,	,	PUNCT
ijtc-662	249	20	ananto	ananto	ADP
ijtc-662	249	21	,	,	PUNCT
ijtc-662	249	22	fitri	fitri	ADJ
ijtc-662	249	23	,	,	PUNCT
ijtc-662	249	24	and	and	CCONJ
ijtc-662	249	25	aprila	aprila	PROPN
ijtc-662	249	26	88	88	NUM
ijtc-662	249	27	|	|	ADV
ijtc-662	249	28	ilomata	ilomata	PROPN
ijtc-662	249	29	international	international	ADJ
ijtc-662	249	30	journal	journal	NOUN
ijtc-662	249	31	of	of	ADP
ijtc-662	249	32	tax	tax	PROPN
ijtc-662	249	33	&	&	CCONJ
ijtc-662	249	34	accounting	accounting	NOUN
ijtc-662	249	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	249	36	5	5	NUM
ijtc-662	249	37	.	.	PUNCT
ijtc-662	249	38	perform	perform	VERB
ijtc-662	249	39	aggressive	aggressive	ADJ
ijtc-662	249	40	billing	billing	NOUN
ijtc-662	249	41	,	,	PUNCT
ijtc-662	249	42	which	which	PRON
ijtc-662	249	43	is	be	AUX
ijtc-662	249	44	carried	carry	VERB
ijtc-662	249	45	out	out	ADP
ijtc-662	249	46	if	if	SCONJ
ijtc-662	249	47	the	the	DET
ijtc-662	249	48	first	first	ADJ
ijtc-662	249	49	strategy	strategy	NOUN
ijtc-662	249	50	fails	fail	VERB
ijtc-662	249	51	to	to	PART
ijtc-662	249	52	produce	produce	VERB
ijtc-662	249	53	results	result	NOUN
ijtc-662	249	54	.	.	PUNCT
ijtc-662	250	1	6	6	X
ijtc-662	250	2	.	.	X
ijtc-662	250	3	giving	give	VERB
ijtc-662	250	4	fines	fine	NOUN
ijtc-662	250	5	for	for	ADP
ijtc-662	250	6	late	late	ADJ
ijtc-662	250	7	payments	payment	NOUN
ijtc-662	250	8	,	,	PUNCT
ijtc-662	250	9	this	this	DET
ijtc-662	250	10	action	action	NOUN
ijtc-662	250	11	is	be	AUX
ijtc-662	250	12	taken	take	VERB
ijtc-662	250	13	as	as	ADP
ijtc-662	250	14	a	a	DET
ijtc-662	250	15	form	form	NOUN
ijtc-662	250	16	of	of	ADP
ijtc-662	250	17	firmness	firmness	NOUN
ijtc-662	250	18	by	by	ADP
ijtc-662	250	19	the	the	DET
ijtc-662	250	20	company	company	NOUN
ijtc-662	250	21	for	for	ADP
ijtc-662	250	22	the	the	DET
ijtc-662	250	23	actions	action	NOUN
ijtc-662	250	24	taken	take	VERB
ijtc-662	250	25	by	by	ADP
ijtc-662	250	26	the	the	DET
ijtc-662	250	27	customer	customer	NOUN
ijtc-662	250	28	so	so	SCONJ
ijtc-662	250	29	that	that	SCONJ
ijtc-662	250	30	it	it	PRON
ijtc-662	250	31	can	can	AUX
ijtc-662	250	32	improve	improve	VERB
ijtc-662	250	33	customer	customer	NOUN
ijtc-662	250	34	compliance	compliance	NOUN
ijtc-662	250	35	in	in	ADP
ijtc-662	250	36	making	make	VERB
ijtc-662	250	37	debt	debt	NOUN
ijtc-662	250	38	payments	payment	NOUN
ijtc-662	250	39	.	.	PUNCT
ijtc-662	251	1	7	7	X
ijtc-662	251	2	.	.	X
ijtc-662	251	3	strengthen	strengthen	VERB
ijtc-662	251	4	the	the	DET
ijtc-662	251	5	digital	digital	ADJ
ijtc-662	251	6	business	business	NOUN
ijtc-662	251	7	sector	sector	NOUN
ijtc-662	251	8	by	by	ADP
ijtc-662	251	9	selling	sell	VERB
ijtc-662	251	10	online	online	ADV
ijtc-662	251	11	in	in	ADP
ijtc-662	251	12	terms	term	NOUN
ijtc-662	251	13	of	of	ADP
ijtc-662	251	14	ordering	ordering	NOUN
ijtc-662	251	15	and	and	CCONJ
ijtc-662	251	16	payment	payment	NOUN
ijtc-662	251	17	.	.	PUNCT
ijtc-662	252	1	8	8	X
ijtc-662	252	2	.	.	X
ijtc-662	252	3	make	make	VERB
ijtc-662	252	4	a	a	DET
ijtc-662	252	5	stand	stand	VERB
ijtc-662	252	6	-	-	PUNCT
ijtc-662	252	7	by	by	ADP
ijtc-662	252	8	facility	facility	NOUN
ijtc-662	252	9	loan	loan	NOUN
ijtc-662	252	10	.	.	PUNCT
ijtc-662	253	1	the	the	DET
ijtc-662	253	2	loan	loan	NOUN
ijtc-662	253	3	serves	serve	VERB
ijtc-662	253	4	as	as	ADP
ijtc-662	253	5	a	a	DET
ijtc-662	253	6	catalyst	catalyst	NOUN
ijtc-662	253	7	for	for	ADP
ijtc-662	253	8	infrastructure	infrastructure	NOUN
ijtc-662	253	9	sector	sector	NOUN
ijtc-662	253	10	companies	company	NOUN
ijtc-662	253	11	in	in	ADP
ijtc-662	253	12	carrying	carry	VERB
ijtc-662	253	13	out	out	ADP
ijtc-662	253	14	ongoing	ongoing	ADJ
ijtc-662	253	15	infrastructure	infrastructure	NOUN
ijtc-662	253	16	developments	development	NOUN
ijtc-662	253	17	.	.	PUNCT
ijtc-662	254	1	limitation	limitation	VERB
ijtc-662	254	2	the	the	DET
ijtc-662	254	3	limitation	limitation	NOUN
ijtc-662	254	4	of	of	ADP
ijtc-662	254	5	this	this	DET
ijtc-662	254	6	research	research	NOUN
ijtc-662	254	7	is	be	AUX
ijtc-662	254	8	that	that	SCONJ
ijtc-662	254	9	the	the	DET
ijtc-662	254	10	formulation	formulation	NOUN
ijtc-662	254	11	of	of	ADP
ijtc-662	254	12	new	new	ADJ
ijtc-662	254	13	policies	policy	NOUN
ijtc-662	254	14	is	be	AUX
ijtc-662	254	15	carried	carry	VERB
ijtc-662	254	16	out	out	ADP
ijtc-662	254	17	for	for	ADP
ijtc-662	254	18	technology	technology	NOUN
ijtc-662	254	19	and	and	CCONJ
ijtc-662	254	20	infrastructure	infrastructure	NOUN
ijtc-662	254	21	companies	company	NOUN
ijtc-662	254	22	,	,	PUNCT
ijtc-662	254	23	even	even	ADV
ijtc-662	254	24	though	though	SCONJ
ijtc-662	254	25	on	on	ADP
ijtc-662	254	26	the	the	DET
ijtc-662	254	27	indonesia	indonesia	PROPN
ijtc-662	254	28	stock	stock	PROPN
ijtc-662	254	29	exchange	exchange	PROPN
ijtc-662	254	30	itself	itself	PRON
ijtc-662	254	31	,	,	PUNCT
ijtc-662	254	32	many	many	ADJ
ijtc-662	254	33	corporate	corporate	ADJ
ijtc-662	254	34	sectors	sector	NOUN
ijtc-662	254	35	are	be	AUX
ijtc-662	254	36	also	also	ADV
ijtc-662	254	37	significantly	significantly	ADV
ijtc-662	254	38	affected	affect	VERB
ijtc-662	254	39	by	by	ADP
ijtc-662	254	40	the	the	DET
ijtc-662	254	41	covid-19	covid-19	PROPN
ijtc-662	254	42	pandemic	pandemic	NOUN
ijtc-662	254	43	,	,	PUNCT
ijtc-662	254	44	so	so	SCONJ
ijtc-662	254	45	policies	policy	NOUN
ijtc-662	254	46	are	be	AUX
ijtc-662	254	47	needed	need	VERB
ijtc-662	254	48	to	to	PART
ijtc-662	254	49	overcome	overcome	VERB
ijtc-662	254	50	this	this	PRON
ijtc-662	254	51	.	.	PUNCT
ijtc-662	255	1	suggestion	suggestion	NOUN
ijtc-662	255	2	for	for	ADP
ijtc-662	255	3	this	this	DET
ijtc-662	255	4	reason	reason	NOUN
ijtc-662	255	5	,	,	PUNCT
ijtc-662	255	6	the	the	DET
ijtc-662	255	7	researcher	researcher	NOUN
ijtc-662	255	8	hopes	hope	VERB
ijtc-662	255	9	that	that	SCONJ
ijtc-662	255	10	through	through	ADP
ijtc-662	255	11	this	this	DET
ijtc-662	255	12	research	research	NOUN
ijtc-662	255	13	,	,	PUNCT
ijtc-662	255	14	several	several	ADJ
ijtc-662	255	15	objectives	objective	NOUN
ijtc-662	255	16	will	will	AUX
ijtc-662	255	17	be	be	AUX
ijtc-662	255	18	achieved	achieve	VERB
ijtc-662	255	19	,	,	PUNCT
ijtc-662	255	20	namely	namely	ADV
ijtc-662	255	21	:	:	PUNCT
ijtc-662	255	22	1	1	X
ijtc-662	255	23	)	)	PUNCT
ijtc-662	255	24	for	for	ADP
ijtc-662	255	25	the	the	DET
ijtc-662	255	26	company	company	NOUN
ijtc-662	255	27	it	it	PRON
ijtc-662	255	28	can	can	AUX
ijtc-662	255	29	be	be	AUX
ijtc-662	255	30	used	use	VERB
ijtc-662	255	31	as	as	ADP
ijtc-662	255	32	a	a	DET
ijtc-662	255	33	reference	reference	NOUN
ijtc-662	255	34	in	in	ADP
ijtc-662	255	35	determining	determine	VERB
ijtc-662	255	36	policies	policy	NOUN
ijtc-662	255	37	to	to	PART
ijtc-662	255	38	address	address	VERB
ijtc-662	255	39	problems	problem	NOUN
ijtc-662	255	40	that	that	PRON
ijtc-662	255	41	arise	arise	VERB
ijtc-662	255	42	in	in	ADP
ijtc-662	255	43	technology	technology	NOUN
ijtc-662	255	44	sector	sector	NOUN
ijtc-662	255	45	companies	company	NOUN
ijtc-662	255	46	during	during	ADP
ijtc-662	255	47	the	the	DET
ijtc-662	255	48	covid-19	covid-19	PROPN
ijtc-662	255	49	pandemic	pandemic	NOUN
ijtc-662	255	50	.	.	PUNCT
ijtc-662	256	1	2	2	NUM
ijtc-662	256	2	)	)	PUNCT
ijtc-662	256	3	for	for	ADP
ijtc-662	256	4	the	the	DET
ijtc-662	256	5	next	next	ADJ
ijtc-662	256	6	researcher	researcher	NOUN
ijtc-662	256	7	hopefully	hopefully	ADV
ijtc-662	256	8	,	,	PUNCT
ijtc-662	256	9	this	this	DET
ijtc-662	256	10	research	research	NOUN
ijtc-662	256	11	can	can	AUX
ijtc-662	256	12	develop	develop	VERB
ijtc-662	256	13	by	by	ADP
ijtc-662	256	14	providing	provide	VERB
ijtc-662	256	15	policy	policy	NOUN
ijtc-662	256	16	recommendations	recommendation	NOUN
ijtc-662	256	17	for	for	ADP
ijtc-662	256	18	companies	company	NOUN
ijtc-662	256	19	in	in	ADP
ijtc-662	256	20	other	other	ADJ
ijtc-662	256	21	sectors	sector	NOUN
ijtc-662	256	22	that	that	PRON
ijtc-662	256	23	are	be	AUX
ijtc-662	256	24	also	also	ADV
ijtc-662	256	25	heavily	heavily	ADV
ijtc-662	256	26	affected	affected	ADJ
ijtc-662	256	27	and	and	CCONJ
ijtc-662	256	28	need	need	VERB
ijtc-662	256	29	studies	study	NOUN
ijtc-662	256	30	related	relate	VERB
ijtc-662	256	31	to	to	ADP
ijtc-662	256	32	the	the	DET
ijtc-662	256	33	policies	policy	NOUN
ijtc-662	256	34	they	they	PRON
ijtc-662	256	35	must	must	AUX
ijtc-662	256	36	implement	implement	VERB
ijtc-662	256	37	in	in	ADP
ijtc-662	256	38	dealing	deal	VERB
ijtc-662	256	39	with	with	ADP
ijtc-662	256	40	the	the	DET
ijtc-662	256	41	covid-19	covid-19	PROPN
ijtc-662	256	42	pandemic	pandemic	ADJ
ijtc-662	256	43	situation	situation	NOUN
ijtc-662	256	44	.	.	PUNCT
ijtc-662	257	1	acknowledgment	acknowledgment	NOUN
ijtc-662	257	2	the	the	DET
ijtc-662	257	3	authors	author	NOUN
ijtc-662	257	4	would	would	AUX
ijtc-662	257	5	like	like	VERB
ijtc-662	257	6	to	to	PART
ijtc-662	257	7	thank	thank	VERB
ijtc-662	257	8	all	all	DET
ijtc-662	257	9	parties	party	NOUN
ijtc-662	257	10	who	who	PRON
ijtc-662	257	11	have	have	AUX
ijtc-662	257	12	helped	help	VERB
ijtc-662	257	13	and	and	CCONJ
ijtc-662	257	14	supported	support	VERB
ijtc-662	257	15	this	this	DET
ijtc-662	257	16	research	research	NOUN
ijtc-662	257	17	,	,	PUNCT
ijtc-662	257	18	namely	namely	ADV
ijtc-662	257	19	politeknik	politeknik	ADJ
ijtc-662	257	20	negeri	negeri	PROPN
ijtc-662	257	21	padang	padang	PROPN
ijtc-662	257	22	as	as	ADP
ijtc-662	257	23	the	the	DET
ijtc-662	257	24	institution	institution	NOUN
ijtc-662	257	25	where	where	SCONJ
ijtc-662	257	26	the	the	DET
ijtc-662	257	27	author	author	NOUN
ijtc-662	257	28	works	work	VERB
ijtc-662	257	29	,	,	PUNCT
ijtc-662	257	30	p3	p3	PROPN
ijtc-662	257	31	m	m	PROPN
ijtc-662	257	32	politeknik	politeknik	PROPN
ijtc-662	257	33	negeri	negeri	PROPN
ijtc-662	257	34	padang	padang	PROPN
ijtc-662	257	35	,	,	PUNCT
ijtc-662	257	36	and	and	CCONJ
ijtc-662	257	37	the	the	DET
ijtc-662	257	38	team	team	NOUN
ijtc-662	257	39	carrying	carry	VERB
ijtc-662	257	40	out	out	ADP
ijtc-662	257	41	this	this	DET
ijtc-662	257	42	research	research	NOUN
ijtc-662	257	43	so	so	SCONJ
ijtc-662	257	44	that	that	SCONJ
ijtc-662	257	45	this	this	DET
ijtc-662	257	46	research	research	NOUN
ijtc-662	257	47	can	can	AUX
ijtc-662	257	48	run	run	VERB
ijtc-662	257	49	well	well	ADV
ijtc-662	257	50	and	and	CCONJ
ijtc-662	257	51	provide	provide	VERB
ijtc-662	257	52	valuable	valuable	ADJ
ijtc-662	257	53	results	result	NOUN
ijtc-662	257	54	.	.	PUNCT
ijtc-662	258	1	reference	reference	PROPN
ijtc-662	258	2	amelia	amelia	PROPN
ijtc-662	258	3	,	,	PUNCT
ijtc-662	258	4	r.	r.	PROPN
ijtc-662	258	5	,	,	PUNCT
ijtc-662	258	6	lestari	lestari	PROPN
ijtc-662	258	7	,	,	PUNCT
ijtc-662	258	8	i.	i.	PROPN
ijtc-662	258	9	,	,	PUNCT
ijtc-662	258	10	&	&	CCONJ
ijtc-662	258	11	nasib	nasib	PROPN
ijtc-662	258	12	.	.	PUNCT
ijtc-662	258	13	(	(	PUNCT
ijtc-662	258	14	2019	2019	NUM
ijtc-662	258	15	)	)	PUNCT
ijtc-662	258	16	.	.	PUNCT
ijtc-662	259	1	keuangan	keuangan	PROPN
ijtc-662	259	2	&	&	CCONJ
ijtc-662	259	3	perbankan	perbankan	PROPN
ijtc-662	259	4	(	(	PUNCT
ijtc-662	259	5	a.	a.	NOUN
ijtc-662	259	6	sutira	sutira	PROPN
ijtc-662	259	7	,	,	PUNCT
ijtc-662	259	8	ed	ed	NOUN
ijtc-662	259	9	.	.	PUNCT
ijtc-662	259	10	;	;	PUNCT
ijtc-662	259	11	1st	1st	ADJ
ijtc-662	259	12	ed	ed	NOUN
ijtc-662	259	13	.	.	PUNCT
ijtc-662	259	14	,	,	PUNCT
ijtc-662	259	15	issue	issue	NOUN
ijtc-662	259	16	1	1	NUM
ijtc-662	259	17	)	)	PUNCT
ijtc-662	259	18	.	.	PUNCT
ijtc-662	260	1	cv	cv	PROPN
ijtc-662	260	2	sadari	sadari	NOUN
ijtc-662	260	3	.	.	PUNCT
ijtc-662	261	1	beuren	beuren	PROPN
ijtc-662	261	2	,	,	PUNCT
ijtc-662	261	3	i.	i.	PROPN
ijtc-662	261	4	,	,	PUNCT
ijtc-662	261	5	&	&	CCONJ
ijtc-662	261	6	gomes	gome	NOUN
ijtc-662	261	7	,	,	PUNCT
ijtc-662	261	8	t.	t.	NOUN
ijtc-662	261	9	(	(	PUNCT
ijtc-662	261	10	2022	2022	NUM
ijtc-662	261	11	)	)	PUNCT
ijtc-662	261	12	.	.	PUNCT
ijtc-662	262	1	manager	manager	NOUN
ijtc-662	262	2	resilience	resilience	NOUN
ijtc-662	262	3	and	and	CCONJ
ijtc-662	262	4	the	the	DET
ijtc-662	262	5	formation	formation	NOUN
ijtc-662	262	6	of	of	ADP
ijtc-662	262	7	networks	network	NOUN
ijtc-662	262	8	:	:	PUNCT
ijtc-662	262	9	effects	effect	NOUN
ijtc-662	262	10	of	of	ADP
ijtc-662	262	11	the	the	DET
ijtc-662	262	12	strategic	strategic	ADJ
ijtc-662	262	13	priority	priority	NOUN
ijtc-662	262	14	of	of	ADP
ijtc-662	262	15	innovation	innovation	NOUN
ijtc-662	262	16	.	.	PUNCT
ijtc-662	263	1	brazilian	brazilian	ADJ
ijtc-662	263	2	business	business	PROPN
ijtc-662	263	3	review	review	PROPN
ijtc-662	263	4	,	,	PUNCT
ijtc-662	263	5	19(4	19(4	PROPN
ijtc-662	263	6	)	)	PUNCT
ijtc-662	263	7	,	,	PUNCT
ijtc-662	263	8	414–430	414–430	NUM
ijtc-662	263	9	.	.	PUNCT
ijtc-662	264	1	https://doi.org/10.15728/bbr.2022.19.4.4.en	https://doi.org/10.15728/bbr.2022.19.4.4.en	NUM
ijtc-662	264	2	corporate	corporate	ADJ
ijtc-662	264	3	policy	policy	NOUN
ijtc-662	264	4	strategy	strategy	NOUN
ijtc-662	264	5	based	base	VERB
ijtc-662	264	6	on	on	ADP
ijtc-662	264	7	comparison	comparison	NOUN
ijtc-662	264	8	of	of	ADP
ijtc-662	264	9	financial	financial	ADJ
ijtc-662	264	10	performance	performance	NOUN
ijtc-662	264	11	due	due	ADP
ijtc-662	264	12	to	to	ADP
ijtc-662	264	13	the	the	DET
ijtc-662	264	14	impact	impact	NOUN
ijtc-662	264	15	of	of	ADP
ijtc-662	264	16	the	the	DET
ijtc-662	264	17	covid-19	covid-19	PROPN
ijtc-662	264	18	pandemic	pandemic	ADJ
ijtc-662	264	19	andriani	andriani	PROPN
ijtc-662	264	20	,	,	PUNCT
ijtc-662	264	21	ananto	ananto	ADP
ijtc-662	264	22	,	,	PUNCT
ijtc-662	264	23	fitri	fitri	ADJ
ijtc-662	264	24	,	,	PUNCT
ijtc-662	264	25	and	and	CCONJ
ijtc-662	264	26	aprila	aprila	PROPN
ijtc-662	264	27	89	89	NUM
ijtc-662	264	28	|	|	ADV
ijtc-662	264	29	ilomata	ilomata	PROPN
ijtc-662	264	30	international	international	ADJ
ijtc-662	264	31	journal	journal	NOUN
ijtc-662	264	32	of	of	ADP
ijtc-662	264	33	tax	tax	PROPN
ijtc-662	264	34	&	&	CCONJ
ijtc-662	264	35	accounting	accounting	PROPN
ijtc-662	264	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	264	37	bhardwaj	bhardwaj	PROPN
ijtc-662	264	38	,	,	PUNCT
ijtc-662	264	39	n.	n.	NOUN
ijtc-662	264	40	,	,	PUNCT
ijtc-662	264	41	sharma	sharma	PROPN
ijtc-662	264	42	,	,	PUNCT
ijtc-662	264	43	n.	n.	NOUN
ijtc-662	264	44	,	,	PUNCT
ijtc-662	264	45	&	&	CCONJ
ijtc-662	264	46	mavi	mavi	NOUN
ijtc-662	264	47	,	,	PUNCT
ijtc-662	264	48	a.	a.	PROPN
ijtc-662	264	49	k.	k.	PROPN
ijtc-662	264	50	(	(	PUNCT
ijtc-662	264	51	2022	2022	NUM
ijtc-662	264	52	)	)	PUNCT
ijtc-662	264	53	.	.	PUNCT
ijtc-662	265	1	impact	impact	NOUN
ijtc-662	265	2	of	of	ADP
ijtc-662	265	3	covid-19	covid-19	PROPN
ijtc-662	265	4	on	on	ADP
ijtc-662	265	5	long	long	ADJ
ijtc-662	265	6	run	run	NOUN
ijtc-662	265	7	and	and	CCONJ
ijtc-662	265	8	short	short	ADJ
ijtc-662	265	9	run	run	ADJ
ijtc-662	265	10	financial	financial	ADJ
ijtc-662	265	11	integration	integration	NOUN
ijtc-662	265	12	among	among	ADP
ijtc-662	265	13	emerging	emerge	VERB
ijtc-662	265	14	asian	asian	ADJ
ijtc-662	265	15	stock	stock	NOUN
ijtc-662	265	16	markets	market	NOUN
ijtc-662	265	17	.	.	PUNCT
ijtc-662	266	1	business	business	NOUN
ijtc-662	266	2	,	,	PUNCT
ijtc-662	266	3	management	management	NOUN
ijtc-662	266	4	and	and	CCONJ
ijtc-662	266	5	economics	economic	NOUN
ijtc-662	266	6	engineering	engineering	NOUN
ijtc-662	266	7	,	,	PUNCT
ijtc-662	266	8	20(2	20(2	NUM
ijtc-662	266	9	)	)	PUNCT
ijtc-662	266	10	,	,	PUNCT
ijtc-662	266	11	189–206	189–206	NUM
ijtc-662	266	12	.	.	PUNCT
ijtc-662	267	1	https://doi.org/10.3846/bmee.2022.16344	https://doi.org/10.3846/bmee.2022.16344	PROPN
ijtc-662	267	2	cavusgil	cavusgil	NOUN
ijtc-662	267	3	,	,	PUNCT
ijtc-662	267	4	s.	s.	PROPN
ijtc-662	267	5	t.	t.	PROPN
ijtc-662	267	6	,	,	PUNCT
ijtc-662	267	7	van	van	PROPN
ijtc-662	267	8	der	der	NOUN
ijtc-662	267	9	vegt	vegt	VERB
ijtc-662	267	10	,	,	PUNCT
ijtc-662	267	11	s.	s.	PROPN
ijtc-662	267	12	,	,	PUNCT
ijtc-662	267	13	dakhli	dakhli	NOUN
ijtc-662	267	14	,	,	PUNCT
ijtc-662	267	15	m.	m.	NOUN
ijtc-662	267	16	,	,	PUNCT
ijtc-662	267	17	de	de	PROPN
ijtc-662	267	18	farias	farias	PROPN
ijtc-662	267	19	,	,	PUNCT
ijtc-662	267	20	s.	s.	PROPN
ijtc-662	267	21	,	,	PUNCT
ijtc-662	267	22	doria	doria	PROPN
ijtc-662	267	23	,	,	PUNCT
ijtc-662	267	24	e.	e.	PROPN
ijtc-662	267	25	f.	f.	PROPN
ijtc-662	267	26	,	,	PUNCT
ijtc-662	267	27	eroglu	eroglu	PROPN
ijtc-662	267	28	,	,	PUNCT
ijtc-662	267	29	s.	s.	PROPN
ijtc-662	267	30	,	,	PUNCT
ijtc-662	267	31	liu	liu	PROPN
ijtc-662	267	32	,	,	PUNCT
ijtc-662	267	33	l.	l.	PROPN
ijtc-662	267	34	a.	a.	PROPN
ijtc-662	267	35	,	,	PUNCT
ijtc-662	267	36	&	&	CCONJ
ijtc-662	267	37	wang	wang	PROPN
ijtc-662	267	38	,	,	PUNCT
ijtc-662	267	39	e.	e.	PROPN
ijtc-662	267	40	y.	y.	PROPN
ijtc-662	267	41	(	(	PUNCT
ijtc-662	267	42	2021	2021	NUM
ijtc-662	267	43	)	)	PUNCT
ijtc-662	267	44	.	.	PUNCT
ijtc-662	268	1	international	international	ADJ
ijtc-662	268	2	business	business	NOUN
ijtc-662	268	3	in	in	ADP
ijtc-662	268	4	an	an	DET
ijtc-662	268	5	accelerated	accelerated	ADJ
ijtc-662	268	6	vuca	vuca	ADJ
ijtc-662	268	7	world	world	NOUN
ijtc-662	268	8	:	:	PUNCT
ijtc-662	268	9	trends	trend	NOUN
ijtc-662	268	10	,	,	PUNCT
ijtc-662	268	11	disruptions	disruption	NOUN
ijtc-662	268	12	,	,	PUNCT
ijtc-662	268	13	and	and	CCONJ
ijtc-662	268	14	coping	cope	VERB
ijtc-662	268	15	strategies	strategy	NOUN
ijtc-662	268	16	.	.	PUNCT
ijtc-662	269	1	rutgers	rutgers	PROPN
ijtc-662	269	2	business	business	PROPN
ijtc-662	269	3	review	review	PROPN
ijtc-662	269	4	,	,	PUNCT
ijtc-662	269	5	6(3	6(3	NUM
ijtc-662	269	6	)	)	PUNCT
ijtc-662	269	7	,	,	PUNCT
ijtc-662	269	8	219–243	219–243	NUM
ijtc-662	269	9	.	.	PUNCT
ijtc-662	270	1	chen	chen	PROPN
ijtc-662	270	2	,	,	PUNCT
ijtc-662	270	3	y.	y.	PROPN
ijtc-662	270	4	,	,	PUNCT
ijtc-662	270	5	&	&	CCONJ
ijtc-662	270	6	huang	huang	PROPN
ijtc-662	270	7	,	,	PUNCT
ijtc-662	270	8	m.	m.	NOUN
ijtc-662	270	9	(	(	PUNCT
ijtc-662	270	10	2022	2022	NUM
ijtc-662	270	11	)	)	PUNCT
ijtc-662	270	12	.	.	PUNCT
ijtc-662	271	1	the	the	DET
ijtc-662	271	2	effect	effect	NOUN
ijtc-662	271	3	of	of	ADP
ijtc-662	271	4	adopting	adopt	VERB
ijtc-662	271	5	case	case	NOUN
ijtc-662	271	6	method	method	NOUN
ijtc-662	271	7	with	with	ADP
ijtc-662	271	8	the	the	DET
ijtc-662	271	9	modified	modify	VERB
ijtc-662	271	10	consulting	consulting	NOUN
ijtc-662	271	11	exercise	exercise	NOUN
ijtc-662	271	12	on	on	ADP
ijtc-662	271	13	students	student	NOUN
ijtc-662	271	14	’	'	PUNCT
ijtc-662	271	15	critical	critical	ADJ
ijtc-662	271	16	thinking	thinking	NOUN
ijtc-662	271	17	disposition	disposition	NOUN
ijtc-662	271	18	and	and	CCONJ
ijtc-662	271	19	learning	learn	VERB
ijtc-662	271	20	interest	interest	NOUN
ijtc-662	271	21	.	.	PUNCT
ijtc-662	272	1	ntu	ntu	PROPN
ijtc-662	272	2	management	management	PROPN
ijtc-662	272	3	review	review	PROPN
ijtc-662	272	4	,	,	PUNCT
ijtc-662	272	5	32(3	32(3	NUM
ijtc-662	272	6	)	)	PUNCT
ijtc-662	272	7	,	,	PUNCT
ijtc-662	272	8	35–78	35–78	NUM
ijtc-662	272	9	.	.	NOUN
ijtc-662	272	10	https://doi.org/10.6226/ntumr.202212	https://doi.org/10.6226/ntumr.202212	NOUN
ijtc-662	272	11	chinnapong	chinnapong	PROPN
ijtc-662	272	12	,	,	PUNCT
ijtc-662	272	13	p.	p.	PROPN
ijtc-662	272	14	,	,	PUNCT
ijtc-662	272	15	aujirapongpan	aujirapongpan	PROPN
ijtc-662	272	16	,	,	PUNCT
ijtc-662	272	17	s.	s.	PROPN
ijtc-662	272	18	,	,	PUNCT
ijtc-662	272	19	koompai	koompai	PROPN
ijtc-662	272	20	,	,	PUNCT
ijtc-662	272	21	s.	s.	PROPN
ijtc-662	272	22	,	,	PUNCT
ijtc-662	272	23	dowpiset	dowpiset	NOUN
ijtc-662	272	24	,	,	PUNCT
ijtc-662	272	25	k.	k.	PROPN
ijtc-662	272	26	,	,	PUNCT
ijtc-662	272	27	&	&	CCONJ
ijtc-662	272	28	jiraphanumes	jiraphanumes	PROPN
ijtc-662	272	29	,	,	PUNCT
ijtc-662	272	30	k.	k.	PROPN
ijtc-662	272	31	(	(	PUNCT
ijtc-662	272	32	2021	2021	NUM
ijtc-662	272	33	)	)	PUNCT
ijtc-662	272	34	.	.	PUNCT
ijtc-662	273	1	the	the	DET
ijtc-662	273	2	effect	effect	NOUN
ijtc-662	273	3	of	of	ADP
ijtc-662	273	4	information	information	NOUN
ijtc-662	273	5	technology	technology	NOUN
ijtc-662	273	6	and	and	CCONJ
ijtc-662	273	7	dynamic	dynamic	ADJ
ijtc-662	273	8	capabilities	capability	NOUN
ijtc-662	273	9	on	on	ADP
ijtc-662	273	10	human	human	ADJ
ijtc-662	273	11	resources	resource	NOUN
ijtc-662	273	12	competencies	competency	NOUN
ijtc-662	273	13	and	and	CCONJ
ijtc-662	273	14	innovative	innovative	ADJ
ijtc-662	273	15	performance	performance	NOUN
ijtc-662	273	16	.	.	PUNCT
ijtc-662	274	1	abac	abac	ADJ
ijtc-662	274	2	journal	journal	PROPN
ijtc-662	274	3	,	,	PUNCT
ijtc-662	274	4	41(4	41(4	NUM
ijtc-662	274	5	)	)	PUNCT
ijtc-662	274	6	,	,	PUNCT
ijtc-662	274	7	198–223	198–223	NUM
ijtc-662	274	8	.	.	PUNCT
ijtc-662	274	9	de	de	X
ijtc-662	274	10	lima	lima	PROPN
ijtc-662	274	11	,	,	PUNCT
ijtc-662	274	12	c.	c.	PROPN
ijtc-662	274	13	r.	r.	PROPN
ijtc-662	274	14	m.	m.	PROPN
ijtc-662	274	15	,	,	PUNCT
ijtc-662	274	16	barbosa	barbosa	PROPN
ijtc-662	274	17	,	,	PUNCT
ijtc-662	274	18	s.	s.	PROPN
ijtc-662	274	19	b.	b.	PROPN
ijtc-662	274	20	,	,	PUNCT
ijtc-662	275	1	de	de	PROPN
ijtc-662	275	2	castro	castro	PROPN
ijtc-662	275	3	sobrosa	sobrosa	PROPN
ijtc-662	275	4	neto	neto	PROPN
ijtc-662	275	5	,	,	PUNCT
ijtc-662	275	6	r.	r.	PROPN
ijtc-662	275	7	,	,	PUNCT
ijtc-662	275	8	bazil	bazil	PROPN
ijtc-662	275	9	,	,	PUNCT
ijtc-662	275	10	d.	d.	PROPN
ijtc-662	275	11	g.	g.	PROPN
ijtc-662	275	12	,	,	PUNCT
ijtc-662	275	13	&	&	CCONJ
ijtc-662	275	14	de	de	PROPN
ijtc-662	275	15	andrade	andrade	PROPN
ijtc-662	275	16	guerra	guerra	PROPN
ijtc-662	275	17	,	,	PUNCT
ijtc-662	275	18	j.	j.	PROPN
ijtc-662	275	19	b.	b.	PROPN
ijtc-662	275	20	s.	s.	PROPN
ijtc-662	275	21	o.	o.	PROPN
ijtc-662	275	22	(	(	PUNCT
ijtc-662	275	23	2022	2022	NUM
ijtc-662	275	24	)	)	PUNCT
ijtc-662	275	25	.	.	PUNCT
ijtc-662	276	1	corporate	corporate	ADJ
ijtc-662	276	2	financial	financial	ADJ
ijtc-662	276	3	performance	performance	NOUN
ijtc-662	276	4	:	:	PUNCT
ijtc-662	276	5	a	a	DET
ijtc-662	276	6	study	study	NOUN
ijtc-662	276	7	based	base	VERB
ijtc-662	276	8	on	on	ADP
ijtc-662	276	9	the	the	DET
ijtc-662	276	10	carbon	carbon	NOUN
ijtc-662	276	11	efficient	efficient	ADJ
ijtc-662	276	12	index	index	NOUN
ijtc-662	276	13	(	(	PUNCT
ijtc-662	276	14	ico2	ico2	PROPN
ijtc-662	276	15	)	)	PUNCT
ijtc-662	276	16	of	of	ADP
ijtc-662	276	17	brazil	brazil	PROPN
ijtc-662	276	18	stock	stock	PROPN
ijtc-662	276	19	exchange	exchange	PROPN
ijtc-662	276	20	.	.	PUNCT
ijtc-662	277	1	in	in	ADP
ijtc-662	277	2	environment	environment	NOUN
ijtc-662	277	3	,	,	PUNCT
ijtc-662	277	4	development	development	NOUN
ijtc-662	277	5	and	and	CCONJ
ijtc-662	277	6	sustainability	sustainability	NOUN
ijtc-662	277	7	(	(	PUNCT
ijtc-662	277	8	vol	vol	NOUN
ijtc-662	277	9	.	.	PROPN
ijtc-662	277	10	24	24	NUM
ijtc-662	277	11	,	,	PUNCT
ijtc-662	277	12	issue	issue	NOUN
ijtc-662	277	13	3	3	NUM
ijtc-662	277	14	)	)	PUNCT
ijtc-662	277	15	.	.	PUNCT
ijtc-662	278	1	springer	springer	PROPN
ijtc-662	278	2	netherlands	netherlands	PROPN
ijtc-662	278	3	.	.	PUNCT
ijtc-662	279	1	https://doi.org/10.1007/s10668-02101617-4	https://doi.org/10.1007/s10668-02101617-4	PROPN
ijtc-662	279	2	desai	desai	PROPN
ijtc-662	279	3	,	,	PUNCT
ijtc-662	279	4	r.	r.	PROPN
ijtc-662	279	5	(	(	PUNCT
ijtc-662	279	6	2021	2021	NUM
ijtc-662	279	7	)	)	PUNCT
ijtc-662	279	8	.	.	PUNCT
ijtc-662	280	1	impact	impact	NOUN
ijtc-662	280	2	of	of	ADP
ijtc-662	280	3	priority	priority	NOUN
ijtc-662	280	4	sector	sector	NOUN
ijtc-662	280	5	lending	lending	NOUN
ijtc-662	280	6	on	on	ADP
ijtc-662	280	7	financial	financial	ADJ
ijtc-662	280	8	profitability	profitability	NOUN
ijtc-662	280	9	:	:	PUNCT
ijtc-662	280	10	segment	segment	NOUN
ijtc-662	280	11	wise	wise	ADJ
ijtc-662	280	12	panel	panel	NOUN
ijtc-662	280	13	data	data	VERB
ijtc-662	280	14	analysis	analysis	NOUN
ijtc-662	280	15	of	of	ADP
ijtc-662	280	16	indian	indian	ADJ
ijtc-662	280	17	banks	bank	NOUN
ijtc-662	280	18	.	.	PUNCT
ijtc-662	281	1	management	management	NOUN
ijtc-662	281	2	and	and	CCONJ
ijtc-662	281	3	accounting	accounting	NOUN
ijtc-662	281	4	review	review	NOUN
ijtc-662	281	5	,	,	PUNCT
ijtc-662	281	6	20(1	20(1	NUM
ijtc-662	281	7	)	)	PUNCT
ijtc-662	281	8	,	,	PUNCT
ijtc-662	281	9	19–37	19–37	NUM
ijtc-662	281	10	.	.	PUNCT
ijtc-662	282	1	https://doi.org/10.24191/mar.v20i01-02	https://doi.org/10.24191/mar.v20i01-02	PROPN
ijtc-662	282	2	garcia	garcia	PROPN
ijtc-662	282	3	,	,	PUNCT
ijtc-662	282	4	m.	m.	NOUN
ijtc-662	282	5	,	,	PUNCT
ijtc-662	282	6	poz	poz	PROPN
ijtc-662	282	7	-	-	PUNCT
ijtc-662	282	8	molesky	molesky	PROPN
ijtc-662	282	9	,	,	PUNCT
ijtc-662	282	10	j.	j.	PROPN
ijtc-662	282	11	,	,	PUNCT
ijtc-662	282	12	uslay	uslay	ADJ
ijtc-662	282	13	,	,	PUNCT
ijtc-662	282	14	c.	c.	PROPN
ijtc-662	282	15	,	,	PUNCT
ijtc-662	282	16	&	&	CCONJ
ijtc-662	282	17	karniouchina	karniouchina	PROPN
ijtc-662	282	18	,	,	PUNCT
ijtc-662	282	19	e.	e.	PROPN
ijtc-662	282	20	v.	v.	PROPN
ijtc-662	282	21	(	(	PUNCT
ijtc-662	282	22	2021	2021	NUM
ijtc-662	282	23	)	)	PUNCT
ijtc-662	282	24	.	.	PUNCT
ijtc-662	283	1	rising	rise	VERB
ijtc-662	283	2	on	on	ADP
ijtc-662	283	3	the	the	DET
ijtc-662	283	4	storm	storm	NOUN
ijtc-662	283	5	:	:	PUNCT
ijtc-662	283	6	a	a	DET
ijtc-662	283	7	comparison	comparison	NOUN
ijtc-662	283	8	of	of	ADP
ijtc-662	283	9	the	the	DET
ijtc-662	283	10	characteristics	characteristic	NOUN
ijtc-662	283	11	of	of	ADP
ijtc-662	283	12	entrepreneurs	entrepreneur	NOUN
ijtc-662	283	13	and	and	CCONJ
ijtc-662	283	14	new	new	ADJ
ijtc-662	283	15	ventures	venture	NOUN
ijtc-662	283	16	during	during	ADP
ijtc-662	283	17	and	and	CCONJ
ijtc-662	283	18	before	before	ADP
ijtc-662	283	19	the	the	DET
ijtc-662	283	20	covid-19	covid-19	PROPN
ijtc-662	283	21	pandemic	pandemic	NOUN
ijtc-662	283	22	.	.	PUNCT
ijtc-662	284	1	rutgers	rutgers	PROPN
ijtc-662	284	2	business	business	PROPN
ijtc-662	284	3	review	review	PROPN
ijtc-662	284	4	,	,	PUNCT
ijtc-662	284	5	6(3	6(3	NUM
ijtc-662	284	6	)	)	PUNCT
ijtc-662	284	7	,	,	PUNCT
ijtc-662	284	8	244–262	244–262	NUM
ijtc-662	284	9	.	.	PUNCT
ijtc-662	285	1	gupta	gupta	PROPN
ijtc-662	285	2	,	,	PUNCT
ijtc-662	285	3	a.	a.	PROPN
ijtc-662	285	4	,	,	PUNCT
ijtc-662	285	5	gonzalez	gonzalez	PROPN
ijtc-662	285	6	-	-	PUNCT
ijtc-662	285	7	rojas	rojas	PROPN
ijtc-662	285	8	,	,	PUNCT
ijtc-662	285	9	y.	y.	PROPN
ijtc-662	285	10	,	,	PUNCT
ijtc-662	285	11	juarez	juarez	PROPN
ijtc-662	285	12	,	,	PUNCT
ijtc-662	285	13	e.	e.	PROPN
ijtc-662	285	14	,	,	PUNCT
ijtc-662	285	15	crespo	crespo	PROPN
ijtc-662	285	16	casal	casal	PROPN
ijtc-662	285	17	,	,	PUNCT
ijtc-662	285	18	m.	m.	NOUN
ijtc-662	285	19	,	,	PUNCT
ijtc-662	285	20	moya	moya	PROPN
ijtc-662	285	21	,	,	PUNCT
ijtc-662	285	22	j.	j.	PROPN
ijtc-662	285	23	,	,	PUNCT
ijtc-662	285	24	rodrigues	rodrigues	PROPN
ijtc-662	285	25	falci	falci	PROPN
ijtc-662	285	26	,	,	PUNCT
ijtc-662	285	27	d.	d.	PROPN
ijtc-662	285	28	,	,	PUNCT
ijtc-662	285	29	sarkis	sarkis	PROPN
ijtc-662	285	30	,	,	PUNCT
ijtc-662	285	31	e.	e.	PROPN
ijtc-662	285	32	,	,	PUNCT
ijtc-662	285	33	solis	solis	PROPN
ijtc-662	285	34	,	,	PUNCT
ijtc-662	285	35	j.	j.	PROPN
ijtc-662	285	36	,	,	PUNCT
ijtc-662	285	37	zheng	zheng	PROPN
ijtc-662	285	38	,	,	PUNCT
ijtc-662	285	39	h.	h.	PROPN
ijtc-662	285	40	,	,	PUNCT
ijtc-662	285	41	scott	scott	PROPN
ijtc-662	285	42	,	,	PUNCT
ijtc-662	285	43	n.	n.	PROPN
ijtc-662	285	44	,	,	PUNCT
ijtc-662	285	45	cathcart	cathcart	PROPN
ijtc-662	285	46	,	,	PUNCT
ijtc-662	285	47	a.	a.	PROPN
ijtc-662	285	48	l.	l.	PROPN
ijtc-662	285	49	,	,	PUNCT
ijtc-662	285	50	parra	parra	PROPN
ijtc-662	285	51	,	,	PUNCT
ijtc-662	285	52	s.	s.	PROPN
ijtc-662	285	53	,	,	PUNCT
ijtc-662	285	54	sager	sager	PROPN
ijtc-662	285	55	,	,	PUNCT
ijtc-662	285	56	j.	j.	PROPN
ijtc-662	285	57	e.	e.	PROPN
ijtc-662	285	58	,	,	PUNCT
ijtc-662	285	59	austin	austin	PROPN
ijtc-662	285	60	,	,	PUNCT
ijtc-662	285	61	d.	d.	PROPN
ijtc-662	285	62	,	,	PUNCT
ijtc-662	285	63	peppercorn	peppercorn	VERB
ijtc-662	285	64	,	,	PUNCT
ijtc-662	285	65	a.	a.	NOUN
ijtc-662	285	66	,	,	PUNCT
ijtc-662	285	67	alexander	alexander	PROPN
ijtc-662	285	68	,	,	PUNCT
ijtc-662	285	69	e.	e.	PROPN
ijtc-662	285	70	,	,	PUNCT
ijtc-662	285	71	yeh	yeh	PROPN
ijtc-662	285	72	,	,	PUNCT
ijtc-662	285	73	w.	w.	PROPN
ijtc-662	285	74	w.	w.	PROPN
ijtc-662	285	75	,	,	PUNCT
ijtc-662	285	76	brinson	brinson	PROPN
ijtc-662	285	77	,	,	PUNCT
ijtc-662	285	78	c.	c.	PROPN
ijtc-662	285	79	,	,	PUNCT
ijtc-662	285	80	aldinger	aldinger	NOUN
ijtc-662	285	81	,	,	PUNCT
ijtc-662	285	82	m.	m.	NOUN
ijtc-662	285	83	,	,	PUNCT
ijtc-662	285	84	&	&	CCONJ
ijtc-662	285	85	shapiro	shapiro	PROPN
ijtc-662	285	86	,	,	PUNCT
ijtc-662	285	87	a.	a.	PROPN
ijtc-662	285	88	e.	e.	PROPN
ijtc-662	285	89	(	(	PUNCT
ijtc-662	285	90	2022	2022	NUM
ijtc-662	285	91	)	)	PUNCT
ijtc-662	285	92	.	.	PUNCT
ijtc-662	286	1	effect	effect	NOUN
ijtc-662	286	2	of	of	ADP
ijtc-662	286	3	sotrovimab	sotrovimab	NOUN
ijtc-662	286	4	on	on	ADP
ijtc-662	286	5	hospitalization	hospitalization	NOUN
ijtc-662	286	6	or	or	CCONJ
ijtc-662	286	7	death	death	NOUN
ijtc-662	286	8	among	among	ADP
ijtc-662	286	9	high	high	ADJ
ijtc-662	286	10	-	-	PUNCT
ijtc-662	286	11	risk	risk	NOUN
ijtc-662	286	12	patients	patient	NOUN
ijtc-662	286	13	with	with	ADP
ijtc-662	286	14	mild	mild	ADJ
ijtc-662	286	15	to	to	PART
ijtc-662	286	16	moderate	moderate	ADJ
ijtc-662	286	17	covid-19	covid-19	PROPN
ijtc-662	286	18	:	:	PUNCT
ijtc-662	286	19	a	a	DET
ijtc-662	286	20	randomized	randomized	ADJ
ijtc-662	286	21	clinical	clinical	ADJ
ijtc-662	286	22	trial	trial	NOUN
ijtc-662	286	23	.	.	PUNCT
ijtc-662	287	1	jama	jama	PROPN
ijtc-662	287	2	journal	journal	PROPN
ijtc-662	287	3	of	of	ADP
ijtc-662	287	4	the	the	DET
ijtc-662	287	5	american	american	PROPN
ijtc-662	287	6	medical	medical	PROPN
ijtc-662	287	7	association	association	PROPN
ijtc-662	287	8	,	,	PUNCT
ijtc-662	287	9	327(13	327(13	NUM
ijtc-662	287	10	)	)	PUNCT
ijtc-662	287	11	,	,	PUNCT
ijtc-662	287	12	1236–1246	1236–1246	NUM
ijtc-662	287	13	.	.	PUNCT
ijtc-662	288	1	https://doi.org/10.1001/jama.2022.2832	https://doi.org/10.1001/jama.2022.2832	PROPN
ijtc-662	288	2	hamzah	hamzah	PROPN
ijtc-662	288	3	,	,	PUNCT
ijtc-662	288	4	z.	z.	PROPN
ijtc-662	288	5	z.	z.	PROPN
ijtc-662	288	6	,	,	PUNCT
ijtc-662	288	7	rukmana	rukmana	PROPN
ijtc-662	288	8	,	,	PUNCT
ijtc-662	288	9	h.	h.	PROPN
ijtc-662	288	10	s.	s.	PROPN
ijtc-662	288	11	,	,	PUNCT
ijtc-662	288	12	&	&	CCONJ
ijtc-662	288	13	nugraha	nugraha	PROPN
ijtc-662	288	14	,	,	PUNCT
ijtc-662	288	15	g.	g.	PROPN
ijtc-662	288	16	d.	d.	PROPN
ijtc-662	288	17	(	(	PUNCT
ijtc-662	288	18	2022	2022	NUM
ijtc-662	288	19	)	)	PUNCT
ijtc-662	288	20	.	.	PUNCT
ijtc-662	289	1	comparison	comparison	NOUN
ijtc-662	289	2	analysis	analysis	NOUN
ijtc-662	289	3	of	of	ADP
ijtc-662	289	4	financial	financial	ADJ
ijtc-662	289	5	performance	performance	NOUN
ijtc-662	289	6	before	before	ADP
ijtc-662	289	7	and	and	CCONJ
ijtc-662	289	8	during	during	ADP
ijtc-662	289	9	the	the	DET
ijtc-662	289	10	covid-19	covid-19	PROPN
ijtc-662	289	11	pandemic	pandemic	NOUN
ijtc-662	289	12	at	at	ADP
ijtc-662	289	13	pt	pt	PROPN
ijtc-662	289	14	united	united	PROPN
ijtc-662	289	15	tractors	tractors	PROPN
ijtc-662	289	16	tbk	tbk	VERB
ijtc-662	289	17	in	in	ADP
ijtc-662	289	18	2019	2019	NUM
ijtc-662	289	19	and	and	CCONJ
ijtc-662	289	20	2020	2020	NUM
ijtc-662	289	21	.	.	PUNCT
ijtc-662	290	1	international	international	ADJ
ijtc-662	290	2	journal	journal	PROPN
ijtc-662	290	3	of	of	ADP
ijtc-662	290	4	progressive	progressive	ADJ
ijtc-662	290	5	sciences	science	NOUN
ijtc-662	290	6	and	and	CCONJ
ijtc-662	290	7	technologies	technology	NOUN
ijtc-662	290	8	(	(	PUNCT
ijtc-662	290	9	ijpsat	ijpsat	PROPN
ijtc-662	290	10	)	)	PUNCT
ijtc-662	290	11	,	,	PUNCT
ijtc-662	290	12	36(1	36(1	NUM
ijtc-662	290	13	)	)	PUNCT
ijtc-662	290	14	,	,	PUNCT
ijtc-662	290	15	569	569	NUM
ijtc-662	290	16	–	–	PUNCT
ijtc-662	290	17	586	586	NUM
ijtc-662	290	18	.	.	X
ijtc-662	291	1	https://doi.org/10.52155	https://doi.org/10.52155	PROPN
ijtc-662	291	2	han	han	PROPN
ijtc-662	291	3	,	,	PUNCT
ijtc-662	291	4	j.	j.	PROPN
ijtc-662	291	5	h.	h.	PROPN
ijtc-662	291	6	,	,	PUNCT
ijtc-662	291	7	&	&	CCONJ
ijtc-662	291	8	an	an	PRON
ijtc-662	291	9	,	,	PUNCT
ijtc-662	291	10	k.	k.	PROPN
ijtc-662	291	11	s.	s.	PROPN
ijtc-662	291	12	(	(	PUNCT
ijtc-662	291	13	2022	2022	NUM
ijtc-662	291	14	)	)	PUNCT
ijtc-662	291	15	.	.	PUNCT
ijtc-662	292	1	comparison	comparison	NOUN
ijtc-662	292	2	of	of	ADP
ijtc-662	292	3	perceptions	perception	NOUN
ijtc-662	292	4	of	of	ADP
ijtc-662	292	5	wellness	wellness	NOUN
ijtc-662	292	6	tourism	tourism	NOUN
ijtc-662	292	7	in	in	ADP
ijtc-662	292	8	korea	korea	PROPN
ijtc-662	292	9	before	before	ADP
ijtc-662	292	10	and	and	CCONJ
ijtc-662	292	11	after	after	ADP
ijtc-662	292	12	covid-19	covid-19	PROPN
ijtc-662	292	13	:	:	PUNCT
ijtc-662	292	14	results	result	NOUN
ijtc-662	292	15	of	of	ADP
ijtc-662	292	16	social	social	ADJ
ijtc-662	292	17	big	big	ADJ
ijtc-662	292	18	data	datum	NOUN
ijtc-662	292	19	analysis	analysis	NOUN
ijtc-662	292	20	.	.	PUNCT
ijtc-662	293	1	global	global	ADJ
ijtc-662	293	2	business	business	NOUN
ijtc-662	293	3	and	and	CCONJ
ijtc-662	293	4	finance	finance	PROPN
ijtc-662	293	5	review	review	NOUN
ijtc-662	293	6	,	,	PUNCT
ijtc-662	293	7	27(2	27(2	PRON
ijtc-662	293	8	)	)	PUNCT
ijtc-662	293	9	,	,	PUNCT
ijtc-662	293	10	1–13	1–13	NOUN
ijtc-662	293	11	.	.	PUNCT
ijtc-662	294	1	https://doi.org/10.17549/gbfr.2022.27.2.1	https://doi.org/10.17549/gbfr.2022.27.2.1	X
ijtc-662	294	2	hardani	hardani	PROPN
ijtc-662	294	3	,	,	PUNCT
ijtc-662	294	4	andriani	andriani	PROPN
ijtc-662	294	5	,	,	PUNCT
ijtc-662	294	6	h.	h.	PROPN
ijtc-662	294	7	,	,	PUNCT
ijtc-662	294	8	ustiawaty	ustiawaty	PROPN
ijtc-662	294	9	,	,	PUNCT
ijtc-662	294	10	j.	j.	PROPN
ijtc-662	294	11	,	,	PUNCT
ijtc-662	294	12	utami	utami	PROPN
ijtc-662	294	13	,	,	PUNCT
ijtc-662	294	14	e.	e.	PROPN
ijtc-662	294	15	f.	f.	PROPN
ijtc-662	294	16	,	,	PUNCT
ijtc-662	294	17	istiqomah	istiqomah	PROPN
ijtc-662	294	18	,	,	PUNCT
ijtc-662	294	19	r.	r.	PROPN
ijtc-662	294	20	r.	r.	PROPN
ijtc-662	294	21	,	,	PUNCT
ijtc-662	294	22	fardani	fardani	PROPN
ijtc-662	294	23	,	,	PUNCT
ijtc-662	294	24	r.	r.	PROPN
ijtc-662	294	25	a.	a.	PROPN
ijtc-662	294	26	,	,	PUNCT
ijtc-662	294	27	sukmana	sukmana	PROPN
ijtc-662	294	28	,	,	PUNCT
ijtc-662	294	29	d.	d.	PROPN
ijtc-662	294	30	j.	j.	PROPN
ijtc-662	294	31	,	,	PUNCT
ijtc-662	294	32	&	&	CCONJ
ijtc-662	294	33	auliya	auliya	PROPN
ijtc-662	294	34	,	,	PUNCT
ijtc-662	294	35	n.	n.	PROPN
ijtc-662	294	36	h.	h.	PROPN
ijtc-662	294	37	(	(	PUNCT
ijtc-662	294	38	2020	2020	NUM
ijtc-662	294	39	)	)	PUNCT
ijtc-662	294	40	.	.	PUNCT
ijtc-662	295	1	metode	metode	PROPN
ijtc-662	295	2	penelitian	penelitian	PROPN
ijtc-662	295	3	kualitatif	kualitatif	PROPN
ijtc-662	295	4	dan	dan	PROPN
ijtc-662	295	5	kualitatif	kualitatif	PROPN
ijtc-662	295	6	(	(	PUNCT
ijtc-662	295	7	h.	h.	PROPN
ijtc-662	295	8	abadi	abadi	PROPN
ijtc-662	295	9	,	,	PUNCT
ijtc-662	295	10	ed	ed	NOUN
ijtc-662	295	11	.	.	PUNCT
ijtc-662	295	12	;	;	PUNCT
ijtc-662	295	13	issue	issue	NOUN
ijtc-662	295	14	april	april	PROPN
ijtc-662	295	15	)	)	PUNCT
ijtc-662	295	16	.	.	PUNCT
ijtc-662	296	1	cv	cv	PROPN
ijtc-662	296	2	pustaka	pustaka	PROPN
ijtc-662	296	3	ilmu	ilmu	PROPN
ijtc-662	296	4	group	group	NOUN
ijtc-662	296	5	.	.	PUNCT
ijtc-662	297	1	corporate	corporate	ADJ
ijtc-662	297	2	policy	policy	NOUN
ijtc-662	297	3	strategy	strategy	NOUN
ijtc-662	297	4	based	base	VERB
ijtc-662	297	5	on	on	ADP
ijtc-662	297	6	comparison	comparison	NOUN
ijtc-662	297	7	of	of	ADP
ijtc-662	297	8	financial	financial	ADJ
ijtc-662	297	9	performance	performance	NOUN
ijtc-662	297	10	due	due	ADP
ijtc-662	297	11	to	to	ADP
ijtc-662	297	12	the	the	DET
ijtc-662	297	13	impact	impact	NOUN
ijtc-662	297	14	of	of	ADP
ijtc-662	297	15	the	the	DET
ijtc-662	297	16	covid-19	covid-19	PROPN
ijtc-662	297	17	pandemic	pandemic	ADJ
ijtc-662	297	18	andriani	andriani	PROPN
ijtc-662	297	19	,	,	PUNCT
ijtc-662	297	20	ananto	ananto	ADP
ijtc-662	297	21	,	,	PUNCT
ijtc-662	297	22	fitri	fitri	ADJ
ijtc-662	297	23	,	,	PUNCT
ijtc-662	297	24	and	and	CCONJ
ijtc-662	297	25	aprila	aprila	PROPN
ijtc-662	298	1	90	90	NUM
ijtc-662	299	1	|	|	ADV
ijtc-662	299	2	ilomata	ilomata	PROPN
ijtc-662	299	3	international	international	ADJ
ijtc-662	299	4	journal	journal	NOUN
ijtc-662	299	5	of	of	ADP
ijtc-662	299	6	tax	tax	PROPN
ijtc-662	299	7	&	&	CCONJ
ijtc-662	299	8	accounting	accounting	NOUN
ijtc-662	299	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	299	10	herispon	herispon	ADV
ijtc-662	299	11	.	.	PUNCT
ijtc-662	300	1	(	(	PUNCT
ijtc-662	300	2	2016	2016	NUM
ijtc-662	300	3	)	)	PUNCT
ijtc-662	300	4	.	.	PUNCT
ijtc-662	301	1	analisis	analisis	ADJ
ijtc-662	301	2	laporan	laporan	ADJ
ijtc-662	301	3	keuangan	keuangan	NOUN
ijtc-662	301	4	.	.	PUNCT
ijtc-662	302	1	in	in	ADP
ijtc-662	302	2	analisis	analisis	ADJ
ijtc-662	302	3	laporan	laporan	ADJ
ijtc-662	302	4	keuangan	keuangan	NOUN
ijtc-662	302	5	(	(	PUNCT
ijtc-662	302	6	issue	issue	NOUN
ijtc-662	302	7	july	july	PROPN
ijtc-662	302	8	)	)	PUNCT
ijtc-662	302	9	.	.	PUNCT
ijtc-662	303	1	akademi	akademi	PROPN
ijtc-662	303	2	keuangan	keuangan	PROPN
ijtc-662	303	3	&	&	CCONJ
ijtc-662	303	4	perbankan	perbankan	PROPN
ijtc-662	303	5	riau	riau	PROPN
ijtc-662	303	6	.	.	PUNCT
ijtc-662	304	1	hsu	hsu	PROPN
ijtc-662	304	2	,	,	PUNCT
ijtc-662	304	3	w.-h	w.-h	NOUN
ijtc-662	304	4	.	.	PUNCT
ijtc-662	304	5	,	,	PUNCT
ijtc-662	304	6	&	&	CCONJ
ijtc-662	304	7	wu	wu	PROPN
ijtc-662	304	8	,	,	PUNCT
ijtc-662	304	9	l.-c	l.-c	PROPN
ijtc-662	304	10	.	.	PUNCT
ijtc-662	305	1	(	(	PUNCT
ijtc-662	305	2	2022	2022	NUM
ijtc-662	305	3	)	)	PUNCT
ijtc-662	305	4	.	.	PUNCT
ijtc-662	306	1	manager	manager	NOUN
ijtc-662	306	2	regulatory	regulatory	ADJ
ijtc-662	306	3	focus	focus	NOUN
ijtc-662	306	4	and	and	CCONJ
ijtc-662	306	5	asymmetric	asymmetric	ADJ
ijtc-662	306	6	timeliness	timeliness	NOUN
ijtc-662	306	7	of	of	ADP
ijtc-662	306	8	earnings	earning	NOUN
ijtc-662	306	9	.	.	PUNCT
ijtc-662	307	1	journal	journal	NOUN
ijtc-662	307	2	of	of	ADP
ijtc-662	307	3	accounting	accounting	PROPN
ijtc-662	307	4	review	review	PROPN
ijtc-662	307	5	,	,	PUNCT
ijtc-662	307	6	75(7	75(7	NUM
ijtc-662	307	7	)	)	PUNCT
ijtc-662	307	8	,	,	PUNCT
ijtc-662	307	9	41–79	41–79	ADV
ijtc-662	307	10	.	.	PUNCT
ijtc-662	308	1	https://doi.org/10.6552/joar.202207	https://doi.org/10.6552/joar.202207	NOUN
ijtc-662	308	2	juliandi	juliandi	PROPN
ijtc-662	308	3	,	,	PUNCT
ijtc-662	308	4	a.	a.	NOUN
ijtc-662	308	5	,	,	PUNCT
ijtc-662	308	6	irfan	irfan	PROPN
ijtc-662	308	7	,	,	PUNCT
ijtc-662	308	8	&	&	CCONJ
ijtc-662	308	9	manurung	manurung	PROPN
ijtc-662	308	10	,	,	PUNCT
ijtc-662	308	11	s.	s.	PROPN
ijtc-662	308	12	(	(	PUNCT
ijtc-662	308	13	2014	2014	NUM
ijtc-662	308	14	)	)	PUNCT
ijtc-662	308	15	.	.	PUNCT
ijtc-662	309	1	metodologi	metodologi	PROPN
ijtc-662	309	2	penelitian	penelitian	PROPN
ijtc-662	309	3	bisnis	bisnis	PROPN
ijtc-662	309	4	:	:	PUNCT
ijtc-662	309	5	konsep	konsep	PROPN
ijtc-662	309	6	dan	dan	PROPN
ijtc-662	309	7	aplikasi	aplikasi	PROPN
ijtc-662	309	8	.	.	PUNCT
ijtc-662	310	1	umsu	umsu	ADJ
ijtc-662	310	2	press	press	NOUN
ijtc-662	310	3	.	.	PUNCT
ijtc-662	311	1	kapalu	kapalu	NOUN
ijtc-662	311	2	,	,	PUNCT
ijtc-662	311	3	n.	n.	NOUN
ijtc-662	311	4	,	,	PUNCT
ijtc-662	311	5	&	&	CCONJ
ijtc-662	311	6	kodongo	kodongo	PROPN
ijtc-662	311	7	,	,	PUNCT
ijtc-662	311	8	o.	o.	NOUN
ijtc-662	311	9	(	(	PUNCT
ijtc-662	311	10	2022	2022	NUM
ijtc-662	311	11	)	)	PUNCT
ijtc-662	311	12	.	.	PUNCT
ijtc-662	312	1	financial	financial	ADJ
ijtc-662	312	2	markets	market	NOUN
ijtc-662	312	3	’	'	PUNCT
ijtc-662	312	4	responses	response	NOUN
ijtc-662	312	5	to	to	ADP
ijtc-662	312	6	covid-19	covid-19	PROPN
ijtc-662	312	7	:	:	PUNCT
ijtc-662	312	8	a	a	DET
ijtc-662	312	9	comparative	comparative	ADJ
ijtc-662	312	10	analysis	analysis	NOUN
ijtc-662	312	11	.	.	PUNCT
ijtc-662	313	1	heliyon	heliyon	NOUN
ijtc-662	313	2	,	,	PUNCT
ijtc-662	313	3	8(9	8(9	NUM
ijtc-662	313	4	)	)	PUNCT
ijtc-662	313	5	,	,	PUNCT
ijtc-662	313	6	e10469	e10469	PROPN
ijtc-662	313	7	.	.	PUNCT
ijtc-662	313	8	https://doi.org/10.1016/j.heliyon.2022.e10469	https://doi.org/10.1016/j.heliyon.2022.e10469	PROPN
ijtc-662	313	9	kasmir	kasmir	PROPN
ijtc-662	313	10	.	.	PUNCT
ijtc-662	314	1	(	(	PUNCT
ijtc-662	314	2	2008	2008	NUM
ijtc-662	314	3	)	)	PUNCT
ijtc-662	314	4	.	.	PUNCT
ijtc-662	315	1	analisis	analisis	ADJ
ijtc-662	315	2	laporan	laporan	ADJ
ijtc-662	315	3	keuangan	keuangan	NOUN
ijtc-662	315	4	.	.	PUNCT
ijtc-662	316	1	in	in	ADP
ijtc-662	316	2	analisis	analisis	ADJ
ijtc-662	316	3	laporan	laporan	ADJ
ijtc-662	316	4	keuangan	keuangan	NOUN
ijtc-662	316	5	(	(	PUNCT
ijtc-662	316	6	11th	11th	ADJ
ijtc-662	316	7	ed	ed	NOUN
ijtc-662	316	8	.	.	PROPN
ijtc-662	316	9	,	,	PUNCT
ijtc-662	316	10	pp	pp	ADJ
ijtc-662	316	11	.	.	PUNCT
ijtc-662	317	1	21–27	21–27	NUM
ijtc-662	317	2	)	)	PUNCT
ijtc-662	317	3	.	.	PUNCT
ijtc-662	318	1	rajawali	rajawali	ADJ
ijtc-662	318	2	pers	per	NOUN
ijtc-662	318	3	.	.	PUNCT
ijtc-662	319	1	khuntaweetep	khuntaweetep	PROPN
ijtc-662	319	2	,	,	PUNCT
ijtc-662	319	3	w.	w.	PROPN
ijtc-662	319	4	,	,	PUNCT
ijtc-662	319	5	&	&	CCONJ
ijtc-662	319	6	koowattanatianchai	koowattanatianchai	PROPN
ijtc-662	319	7	,	,	PUNCT
ijtc-662	319	8	n.	n.	NOUN
ijtc-662	319	9	(	(	PUNCT
ijtc-662	319	10	2022	2022	NUM
ijtc-662	319	11	)	)	PUNCT
ijtc-662	319	12	.	.	PUNCT
ijtc-662	320	1	comparison	comparison	NOUN
ijtc-662	320	2	of	of	ADP
ijtc-662	320	3	the	the	DET
ijtc-662	320	4	performance	performance	NOUN
ijtc-662	320	5	of	of	ADP
ijtc-662	320	6	macroeconomic	macroeconomic	ADJ
ijtc-662	320	7	finance	finance	NOUN
ijtc-662	320	8	models	model	NOUN
ijtc-662	320	9	for	for	ADP
ijtc-662	320	10	financial	financial	ADJ
ijtc-662	320	11	planning	planning	NOUN
ijtc-662	320	12	(	(	PUNCT
ijtc-662	320	13	mfm	mfm	NOUN
ijtc-662	320	14	-	-	PUNCT
ijtc-662	320	15	fp	fp	NOUN
ijtc-662	320	16	)	)	PUNCT
ijtc-662	320	17	and	and	CCONJ
ijtc-662	320	18	arima	arima	NOUN
ijtc-662	320	19	-	-	PUNCT
ijtc-662	320	20	common	common	ADJ
ijtc-662	320	21	size	size	NOUN
ijtc-662	320	22	in	in	ADP
ijtc-662	320	23	forecasting	forecast	VERB
ijtc-662	320	24	roe	roe	NOUN
ijtc-662	320	25	of	of	ADP
ijtc-662	320	26	real	real	ADJ
ijtc-662	320	27	estate	estate	NOUN
ijtc-662	320	28	developers	developer	NOUN
ijtc-662	320	29	in	in	ADP
ijtc-662	320	30	the	the	DET
ijtc-662	320	31	stock	stock	NOUN
ijtc-662	320	32	exchange	exchange	NOUN
ijtc-662	320	33	of	of	ADP
ijtc-662	320	34	thailand	thailand	PROPN
ijtc-662	320	35	.	.	PUNCT
ijtc-662	321	1	abac	abac	PROPN
ijtc-662	321	2	journal	journal	PROPN
ijtc-662	321	3	,	,	PUNCT
ijtc-662	321	4	42(4	42(4	PROPN
ijtc-662	321	5	)	)	PUNCT
ijtc-662	321	6	,	,	PUNCT
ijtc-662	321	7	14–29	14–29	NUM
ijtc-662	321	8	.	.	PUNCT
ijtc-662	322	1	narkunienė	narkunienė	PROPN
ijtc-662	322	2	,	,	PUNCT
ijtc-662	322	3	j.	j.	PROPN
ijtc-662	322	4	,	,	PUNCT
ijtc-662	322	5	&	&	CCONJ
ijtc-662	322	6	ulbinaitė	ulbinaitė	PROPN
ijtc-662	322	7	,	,	PUNCT
ijtc-662	322	8	a.	a.	NOUN
ijtc-662	322	9	(	(	PUNCT
ijtc-662	322	10	2018	2018	NUM
ijtc-662	322	11	)	)	PUNCT
ijtc-662	322	12	.	.	PUNCT
ijtc-662	323	1	comparative	comparative	ADJ
ijtc-662	323	2	analysis	analysis	NOUN
ijtc-662	323	3	of	of	ADP
ijtc-662	323	4	company	company	NOUN
ijtc-662	323	5	performance	performance	NOUN
ijtc-662	323	6	evaluation	evaluation	NOUN
ijtc-662	323	7	methods	method	NOUN
ijtc-662	323	8	to	to	PART
ijtc-662	323	9	cite	cite	VERB
ijtc-662	323	10	this	this	DET
ijtc-662	323	11	version	version	NOUN
ijtc-662	323	12	.	.	PUNCT
ijtc-662	324	1	the	the	DET
ijtc-662	324	2	international	international	ADJ
ijtc-662	324	3	journal	journal	NOUN
ijtc-662	324	4	,	,	PUNCT
ijtc-662	324	5	6(0282	6(0282	NUM
ijtc-662	324	6	)	)	PUNCT
ijtc-662	324	7	,	,	PUNCT
ijtc-662	324	8	125–138	125–138	NUM
ijtc-662	324	9	.	.	PUNCT
ijtc-662	324	10	outra	outra	PROPN
ijtc-662	324	11	,	,	PUNCT
ijtc-662	324	12	o.-	o.-	PROPN
ijtc-662	324	13	,	,	PUNCT
ijtc-662	324	14	&	&	CCONJ
ijtc-662	324	15	fernandes	fernandes	PROPN
ijtc-662	324	16	,	,	PUNCT
ijtc-662	324	17	r.	r.	PROPN
ijtc-662	324	18	(	(	PUNCT
ijtc-662	324	19	2023	2023	NUM
ijtc-662	324	20	)	)	PUNCT
ijtc-662	324	21	.	.	PUNCT
ijtc-662	325	1	performance	performance	NOUN
ijtc-662	325	2	of	of	ADP
ijtc-662	325	3	equity	equity	NOUN
ijtc-662	325	4	mutual	mutual	ADJ
ijtc-662	325	5	funds	fund	NOUN
ijtc-662	325	6	considering	consider	VERB
ijtc-662	325	7	esg	esg	PROPN
ijtc-662	325	8	investments	investment	NOUN
ijtc-662	325	9	,	,	PUNCT
ijtc-662	325	10	financial	financial	ADJ
ijtc-662	325	11	constraints	constraint	NOUN
ijtc-662	325	12	and	and	CCONJ
ijtc-662	325	13	the	the	DET
ijtc-662	325	14	covid-19	covid-19	PROPN
ijtc-662	325	15	pandemic	pandemic	ADJ
ijtc-662	325	16	autoria	autoria	PROPN
ijtc-662	325	17	thayse	thayse	PROPN
ijtc-662	325	18	machado	machado	PROPN
ijtc-662	325	19	guimarães	guimarães	PROPN
ijtc-662	325	20	-	-	PUNCT
ijtc-662	325	21	thaysemg	thaysemg	VERB
ijtc-662	325	22	performance	performance	NOUN
ijtc-662	325	23	of	of	ADP
ijtc-662	325	24	equity	equity	NOUN
ijtc-662	325	25	mutual	mutual	ADJ
ijtc-662	325	26	funds	fund	NOUN
ijtc-662	325	27	considering	consider	VERB
ijtc-662	325	28	esg	esg	PROPN
ijtc-662	325	29	investments	investment	NOUN
ijtc-662	325	30	,	,	PUNCT
ijtc-662	325	31	financial	financial	ADJ
ijtc-662	325	32	constraints	constraint	NOUN
ijtc-662	325	33	and	and	CCONJ
ijtc-662	325	34	the	the	DET
ijtc-662	325	35	covid-1	covid-1	NOUN
ijtc-662	325	36	.	.	PUNCT
ijtc-662	326	1	brazilian	brazilian	ADJ
ijtc-662	326	2	business	business	PROPN
ijtc-662	326	3	review	review	PROPN
ijtc-662	326	4	,	,	PUNCT
ijtc-662	326	5	20(1	20(1	NUM
ijtc-662	326	6	)	)	PUNCT
ijtc-662	326	7	,	,	PUNCT
ijtc-662	326	8	18–37	18–37	NOUN
ijtc-662	326	9	.	.	PUNCT
ijtc-662	327	1	https://doi.org/http://dx.doi.org/10.15728/bbr.2023.20.1.2.en	https://doi.org/http://dx.doi.org/10.15728/bbr.2023.20.1.2.en	ADJ
ijtc-662	327	2	park	park	NOUN
ijtc-662	327	3	,	,	PUNCT
ijtc-662	327	4	m.	m.	PROPN
ijtc-662	327	5	k.	k.	PROPN
ijtc-662	327	6	,	,	PUNCT
ijtc-662	327	7	jeon	jeon	PROPN
ijtc-662	327	8	,	,	PUNCT
ijtc-662	327	9	s.	s.	PROPN
ijtc-662	327	10	i.	i.	PROPN
ijtc-662	327	11	,	,	PUNCT
ijtc-662	327	12	&	&	CCONJ
ijtc-662	327	13	kim	kim	PROPN
ijtc-662	327	14	,	,	PUNCT
ijtc-662	327	15	j.	j.	PROPN
ijtc-662	327	16	e.	e.	PROPN
ijtc-662	327	17	(	(	PUNCT
ijtc-662	327	18	2022	2022	NUM
ijtc-662	327	19	)	)	PUNCT
ijtc-662	327	20	.	.	PUNCT
ijtc-662	328	1	strategy	strategy	NOUN
ijtc-662	328	2	business	business	NOUN
ijtc-662	328	3	price	price	NOUN
ijtc-662	328	4	stock	stock	NOUN
ijtc-662	328	5	risk	risk	NOUN
ijtc-662	328	6	crash	crash	NOUN
ijtc-662	328	7	.	.	PUNCT
ijtc-662	329	1	korean	korean	ADJ
ijtc-662	329	2	accounting	accounting	PROPN
ijtc-662	329	3	review	review	PROPN
ijtc-662	329	4	,	,	PUNCT
ijtc-662	329	5	47(november	47(november	NUM
ijtc-662	329	6	)	)	PUNCT
ijtc-662	329	7	,	,	PUNCT
ijtc-662	329	8	1–32	1–32	NUM
ijtc-662	329	9	.	.	PUNCT
ijtc-662	330	1	https://doi.org/https://doi.org/10.24056/kar.2022.12.001	https://doi.org/https://doi.org/10.24056/kar.2022.12.001	PROPN
ijtc-662	330	2	patiro	patiro	PROPN
ijtc-662	330	3	,	,	PUNCT
ijtc-662	330	4	s.	s.	PROPN
ijtc-662	330	5	p.	p.	PROPN
ijtc-662	330	6	s.	s.	PROPN
ijtc-662	330	7	,	,	PUNCT
ijtc-662	330	8	budiyanti	budiyanti	PROPN
ijtc-662	330	9	,	,	PUNCT
ijtc-662	330	10	h.	h.	PROPN
ijtc-662	330	11	,	,	PUNCT
ijtc-662	330	12	hendarto	hendarto	PROPN
ijtc-662	330	13	,	,	PUNCT
ijtc-662	330	14	k.	k.	PROPN
ijtc-662	330	15	a.	a.	PROPN
ijtc-662	330	16	,	,	PUNCT
ijtc-662	330	17	&	&	CCONJ
ijtc-662	330	18	hendrian	hendrian	PROPN
ijtc-662	330	19	.	.	PUNCT
ijtc-662	331	1	(	(	PUNCT
ijtc-662	331	2	2022	2022	NUM
ijtc-662	331	3	)	)	PUNCT
ijtc-662	331	4	.	.	PUNCT
ijtc-662	332	1	panic	panic	NOUN
ijtc-662	332	2	-	-	PUNCT
ijtc-662	332	3	buying	buy	VERB
ijtc-662	332	4	behavior	behavior	NOUN
ijtc-662	332	5	during	during	ADP
ijtc-662	332	6	the	the	DET
ijtc-662	332	7	covid-19	covid-19	PROPN
ijtc-662	332	8	pandemic	pandemic	NOUN
ijtc-662	332	9	in	in	ADP
ijtc-662	332	10	indonesia	indonesia	PROPN
ijtc-662	332	11	:	:	PUNCT
ijtc-662	332	12	a	a	DET
ijtc-662	332	13	social	social	ADJ
ijtc-662	332	14	cognitive	cognitive	ADJ
ijtc-662	332	15	theoretical	theoretical	ADJ
ijtc-662	332	16	model	model	NOUN
ijtc-662	332	17	.	.	PUNCT
ijtc-662	333	1	gadjah	gadjah	PROPN
ijtc-662	333	2	mada	mada	PROPN
ijtc-662	333	3	international	international	PROPN
ijtc-662	333	4	journal	journal	PROPN
ijtc-662	333	5	of	of	ADP
ijtc-662	333	6	business	business	NOUN
ijtc-662	333	7	,	,	PUNCT
ijtc-662	333	8	24(1	24(1	NUM
ijtc-662	333	9	)	)	PUNCT
ijtc-662	333	10	,	,	PUNCT
ijtc-662	333	11	25–55	25–55	NUM
ijtc-662	333	12	.	.	PUNCT
ijtc-662	334	1	https://doi.org/10.22146/gamaijb.64578	https://doi.org/10.22146/gamaijb.64578	PROPN
ijtc-662	334	2	rahmah	rahmah	PROPN
ijtc-662	334	3	,	,	PUNCT
ijtc-662	334	4	i.	i.	PROPN
ijtc-662	334	5	,	,	PUNCT
ijtc-662	334	6	&	&	CCONJ
ijtc-662	334	7	novianty	novianty	NOUN
ijtc-662	334	8	,	,	PUNCT
ijtc-662	334	9	i.	i.	NOUN
ijtc-662	334	10	(	(	PUNCT
ijtc-662	334	11	2021	2021	NUM
ijtc-662	334	12	)	)	PUNCT
ijtc-662	334	13	.	.	PUNCT
ijtc-662	335	1	comparative	comparative	ADJ
ijtc-662	335	2	analysis	analysis	NOUN
ijtc-662	335	3	of	of	ADP
ijtc-662	335	4	financial	financial	ADJ
ijtc-662	335	5	distress	distress	NOUN
ijtc-662	335	6	before	before	ADP
ijtc-662	335	7	and	and	CCONJ
ijtc-662	335	8	during	during	ADP
ijtc-662	335	9	the	the	DET
ijtc-662	335	10	covid-19	covid-19	PROPN
ijtc-662	335	11	pandemic	pandemic	NOUN
ijtc-662	335	12	:	:	PUNCT
ijtc-662	335	13	empirical	empirical	ADJ
ijtc-662	335	14	evidence	evidence	NOUN
ijtc-662	335	15	in	in	ADP
ijtc-662	335	16	indonesia	indonesia	PROPN
ijtc-662	335	17	.	.	PUNCT
ijtc-662	336	1	international	international	ADJ
ijtc-662	336	2	journal	journal	PROPN
ijtc-662	336	3	of	of	ADP
ijtc-662	336	4	business	business	NOUN
ijtc-662	336	5	,	,	PUNCT
ijtc-662	336	6	economics	economic	NOUN
ijtc-662	336	7	and	and	CCONJ
ijtc-662	336	8	law	law	NOUN
ijtc-662	336	9	,	,	PUNCT
ijtc-662	336	10	24(5	24(5	NOUN
ijtc-662	336	11	)	)	PUNCT
ijtc-662	336	12	,	,	PUNCT
ijtc-662	336	13	216–222	216–222	NUM
ijtc-662	336	14	.	.	PUNCT
ijtc-662	337	1	reyhan	reyhan	PROPN
ijtc-662	337	2	,	,	PUNCT
ijtc-662	337	3	a.	a.	NOUN
ijtc-662	337	4	,	,	PUNCT
ijtc-662	337	5	wiryawan	wiryawan	PROPN
ijtc-662	337	6	,	,	PUNCT
ijtc-662	337	7	y.	y.	PROPN
ijtc-662	337	8	,	,	PUNCT
ijtc-662	337	9	&	&	CCONJ
ijtc-662	337	10	sasongko	sasongko	PROPN
ijtc-662	337	11	,	,	PUNCT
ijtc-662	337	12	n.	n.	NOUN
ijtc-662	337	13	(	(	PUNCT
ijtc-662	337	14	2022	2022	NUM
ijtc-662	337	15	)	)	PUNCT
ijtc-662	337	16	.	.	PUNCT
ijtc-662	338	1	a	a	DET
ijtc-662	338	2	comparative	comparative	ADJ
ijtc-662	338	3	analysis	analysis	NOUN
ijtc-662	338	4	of	of	ADP
ijtc-662	338	5	financial	financial	ADJ
ijtc-662	338	6	performance	performance	NOUN
ijtc-662	338	7	before	before	ADP
ijtc-662	338	8	and	and	CCONJ
ijtc-662	338	9	during	during	ADP
ijtc-662	338	10	the	the	DET
ijtc-662	338	11	pandemic	pandemic	NOUN
ijtc-662	338	12	of	of	ADP
ijtc-662	338	13	covid-19	covid-19	PROPN
ijtc-662	338	14	 	 	SPACE
ijtc-662	338	15	:	:	PUNCT
ijtc-662	338	16	empirical	empirical	ADJ
ijtc-662	338	17	study	study	NOUN
ijtc-662	338	18	of	of	ADP
ijtc-662	338	19	textile	textile	NOUN
ijtc-662	338	20	and	and	CCONJ
ijtc-662	338	21	garment	garment	NOUN
ijtc-662	338	22	companies	company	NOUN
ijtc-662	338	23	listed	list	VERB
ijtc-662	338	24	on	on	ADP
ijtc-662	338	25	the	the	DET
ijtc-662	338	26	indonesian	indonesian	ADJ
ijtc-662	338	27	stock	stock	PROPN
ijtc-662	338	28	exchange	exchange	NOUN
ijtc-662	338	29	in	in	ADP
ijtc-662	338	30	2018	2018	NUM
ijtc-662	338	31	-	-	SYM
ijtc-662	338	32	2021	2021	NUM
ijtc-662	338	33	.	.	PUNCT
ijtc-662	339	1	12(10	12(10	NUM
ijtc-662	339	2	)	)	PUNCT
ijtc-662	339	3	,	,	PUNCT
ijtc-662	340	1	493–499	493–499	NUM
ijtc-662	340	2	.	.	PUNCT
ijtc-662	341	1	https://doi.org/10.29322/ijsrp.12.10.2022.p13065	https://doi.org/10.29322/ijsrp.12.10.2022.p13065	PROPN
ijtc-662	341	2	ross	ross	PROPN
ijtc-662	341	3	,	,	PUNCT
ijtc-662	341	4	s.	s.	PROPN
ijtc-662	341	5	a.	a.	PROPN
ijtc-662	341	6	(	(	PUNCT
ijtc-662	341	7	1977	1977	NUM
ijtc-662	341	8	)	)	PUNCT
ijtc-662	341	9	.	.	PUNCT
ijtc-662	342	1	the	the	DET
ijtc-662	342	2	determination	determination	NOUN
ijtc-662	342	3	of	of	ADP
ijtc-662	342	4	financial	financial	ADJ
ijtc-662	342	5	structure	structure	NOUN
ijtc-662	342	6	:	:	PUNCT
ijtc-662	342	7	the	the	DET
ijtc-662	342	8	incentive	incentive	NOUN
ijtc-662	342	9	-	-	PUNCT
ijtc-662	342	10	signaling	signal	VERB
ijtc-662	342	11	approach	approach	NOUN
ijtc-662	342	12	.	.	PUNCT
ijtc-662	343	1	the	the	DET
ijtc-662	343	2	bell	bell	PROPN
ijtc-662	343	3	journal	journal	PROPN
ijtc-662	343	4	of	of	ADP
ijtc-662	343	5	economics	economic	NOUN
ijtc-662	343	6	,	,	PUNCT
ijtc-662	343	7	8(1	8(1	NOUN
ijtc-662	343	8	)	)	PUNCT
ijtc-662	343	9	,	,	PUNCT
ijtc-662	343	10	23–40	23–40	NUM
ijtc-662	343	11	.	.	PUNCT
ijtc-662	344	1	sekaran	sekaran	NOUN
ijtc-662	344	2	,	,	PUNCT
ijtc-662	344	3	u.	u.	PROPN
ijtc-662	344	4	(	(	PUNCT
ijtc-662	344	5	2017	2017	NUM
ijtc-662	344	6	)	)	PUNCT
ijtc-662	344	7	.	.	PUNCT
ijtc-662	345	1	metode	metode	PROPN
ijtc-662	345	2	penelitian	penelitian	PROPN
ijtc-662	345	3	untuk	untuk	PROPN
ijtc-662	345	4	bisnis	bisnis	PROPN
ijtc-662	345	5	(	(	PUNCT
ijtc-662	345	6	6th	6th	ADJ
ijtc-662	345	7	ed	ed	NOUN
ijtc-662	345	8	.	.	PUNCT
ijtc-662	345	9	)	)	PUNCT
ijtc-662	345	10	.	.	PUNCT
ijtc-662	346	1	jakarta	jakarta	PROPN
ijtc-662	346	2	 	 	SPACE
ijtc-662	346	3	:	:	PUNCT
ijtc-662	346	4	salemba	salemba	NOUN
ijtc-662	346	5	empat	empat	VERB
ijtc-662	346	6	.	.	PUNCT
ijtc-662	347	1	corporate	corporate	ADJ
ijtc-662	347	2	policy	policy	NOUN
ijtc-662	347	3	strategy	strategy	NOUN
ijtc-662	347	4	based	base	VERB
ijtc-662	347	5	on	on	ADP
ijtc-662	347	6	comparison	comparison	NOUN
ijtc-662	347	7	of	of	ADP
ijtc-662	347	8	financial	financial	ADJ
ijtc-662	347	9	performance	performance	NOUN
ijtc-662	347	10	due	due	ADP
ijtc-662	347	11	to	to	ADP
ijtc-662	347	12	the	the	DET
ijtc-662	347	13	impact	impact	NOUN
ijtc-662	347	14	of	of	ADP
ijtc-662	347	15	the	the	DET
ijtc-662	347	16	covid-19	covid-19	PROPN
ijtc-662	347	17	pandemic	pandemic	ADJ
ijtc-662	347	18	andriani	andriani	PROPN
ijtc-662	347	19	,	,	PUNCT
ijtc-662	347	20	ananto	ananto	ADP
ijtc-662	347	21	,	,	PUNCT
ijtc-662	347	22	fitri	fitri	ADJ
ijtc-662	347	23	,	,	PUNCT
ijtc-662	347	24	and	and	CCONJ
ijtc-662	347	25	aprila	aprila	PROPN
ijtc-662	347	26	91	91	NUM
ijtc-662	348	1	|	|	ADV
ijtc-662	348	2	ilomata	ilomata	PROPN
ijtc-662	348	3	international	international	ADJ
ijtc-662	348	4	journal	journal	NOUN
ijtc-662	348	5	of	of	ADP
ijtc-662	348	6	tax	tax	PROPN
ijtc-662	348	7	&	&	CCONJ
ijtc-662	348	8	accounting	accounting	PROPN
ijtc-662	348	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-662	348	10	shimizu	shimizu	PROPN
ijtc-662	348	11	,	,	PUNCT
ijtc-662	348	12	k.	k.	PROPN
ijtc-662	348	13	,	,	PUNCT
ijtc-662	348	14	&	&	CCONJ
ijtc-662	348	15	negita	negita	PROPN
ijtc-662	348	16	,	,	PUNCT
ijtc-662	348	17	m.	m.	NOUN
ijtc-662	348	18	(	(	PUNCT
ijtc-662	348	19	2020	2020	NUM
ijtc-662	348	20	)	)	PUNCT
ijtc-662	348	21	.	.	PUNCT
ijtc-662	349	1	lessons	lesson	NOUN
ijtc-662	349	2	learned	learn	VERB
ijtc-662	349	3	from	from	ADP
ijtc-662	349	4	japan	japan	PROPN
ijtc-662	349	5	’s	’s	PART
ijtc-662	349	6	response	response	NOUN
ijtc-662	349	7	to	to	ADP
ijtc-662	349	8	the	the	DET
ijtc-662	349	9	first	first	ADJ
ijtc-662	349	10	wave	wave	NOUN
ijtc-662	349	11	of	of	ADP
ijtc-662	349	12	covid-19	covid-19	PROPN
ijtc-662	349	13	:	:	PUNCT
ijtc-662	349	14	a	a	DET
ijtc-662	349	15	content	content	NOUN
ijtc-662	349	16	analysis	analysis	NOUN
ijtc-662	349	17	.	.	PUNCT
ijtc-662	350	1	healthcare	healthcare	PROPN
ijtc-662	350	2	(	(	PUNCT
ijtc-662	350	3	switzerland	switzerland	PROPN
ijtc-662	350	4	)	)	PUNCT
ijtc-662	350	5	,	,	PUNCT
ijtc-662	350	6	8(4	8(4	NUM
ijtc-662	350	7	)	)	PUNCT
ijtc-662	350	8	,	,	PUNCT
ijtc-662	350	9	1–19	1–19	PROPN
ijtc-662	350	10	.	.	PUNCT
ijtc-662	350	11	https://doi.org/10.3390/healthcare8040426	https://doi.org/10.3390/healthcare8040426	PROPN
ijtc-662	350	12	tudose	tudose	PROPN
ijtc-662	350	13	,	,	PUNCT
ijtc-662	350	14	m.	m.	PROPN
ijtc-662	350	15	b.	b.	PROPN
ijtc-662	350	16	,	,	PUNCT
ijtc-662	350	17	rusu	rusu	PROPN
ijtc-662	350	18	,	,	PUNCT
ijtc-662	350	19	v.	v.	PROPN
ijtc-662	350	20	d.	d.	PROPN
ijtc-662	350	21	,	,	PUNCT
ijtc-662	350	22	&	&	CCONJ
ijtc-662	350	23	avasilcai	avasilcai	PROPN
ijtc-662	350	24	,	,	PUNCT
ijtc-662	350	25	s.	s.	PROPN
ijtc-662	350	26	(	(	PUNCT
ijtc-662	350	27	2022	2022	NUM
ijtc-662	350	28	)	)	PUNCT
ijtc-662	350	29	.	.	PUNCT
ijtc-662	351	1	financial	financial	ADJ
ijtc-662	351	2	performance	performance	NOUN
ijtc-662	351	3	–	–	PUNCT
ijtc-662	351	4	determinants	determinant	NOUN
ijtc-662	351	5	and	and	CCONJ
ijtc-662	351	6	interdependencies	interdependency	NOUN
ijtc-662	351	7	between	between	ADP
ijtc-662	351	8	measurement	measurement	NOUN
ijtc-662	351	9	indicators	indicator	NOUN
ijtc-662	351	10	.	.	PUNCT
ijtc-662	352	1	business	business	NOUN
ijtc-662	352	2	,	,	PUNCT
ijtc-662	352	3	management	management	NOUN
ijtc-662	352	4	and	and	CCONJ
ijtc-662	352	5	economics	economic	NOUN
ijtc-662	352	6	engineering	engineering	NOUN
ijtc-662	352	7	,	,	PUNCT
ijtc-662	352	8	20(1	20(1	NUM
ijtc-662	352	9	)	)	PUNCT
ijtc-662	352	10	,	,	PUNCT
ijtc-662	352	11	119–138	119–138	NUM
ijtc-662	352	12	.	.	PUNCT
ijtc-662	353	1	https://doi.org/10.3846/bmee.2022.16732	https://doi.org/10.3846/bmee.2022.16732	PROPN
ijtc-662	353	2	zarei	zarei	ADV
ijtc-662	353	3	,	,	PUNCT
ijtc-662	353	4	s.	s.	PROPN
ijtc-662	353	5	,	,	PUNCT
ijtc-662	353	6	&	&	CCONJ
ijtc-662	353	7	honarmandi	honarmandi	PROPN
ijtc-662	353	8	,	,	PUNCT
ijtc-662	353	9	z.	z.	PROPN
ijtc-662	353	10	(	(	PUNCT
ijtc-662	353	11	2022	2022	NUM
ijtc-662	353	12	)	)	PUNCT
ijtc-662	353	13	.	.	PUNCT
ijtc-662	354	1	covid-19	covid-19	PROPN
ijtc-662	354	2	outbreak	outbreak	NOUN
ijtc-662	354	3	and	and	CCONJ
ijtc-662	354	4	sectoral	sectoral	ADJ
ijtc-662	354	5	-	-	PUNCT
ijtc-662	354	6	level	level	NOUN
ijtc-662	354	7	stock	stock	NOUN
ijtc-662	354	8	returns	return	NOUN
ijtc-662	354	9	in	in	ADP
ijtc-662	354	10	the	the	DET
ijtc-662	354	11	tehran	tehran	PROPN
ijtc-662	354	12	stock	stock	PROPN
ijtc-662	354	13	exchange	exchange	PROPN
ijtc-662	354	14	:	:	PUNCT
ijtc-662	354	15	an	an	DET
ijtc-662	354	16	event	event	NOUN
ijtc-662	354	17	study	study	NOUN
ijtc-662	354	18	.	.	PUNCT
ijtc-662	355	1	iranian	iranian	ADJ
ijtc-662	355	2	journal	journal	PROPN
ijtc-662	355	3	of	of	ADP
ijtc-662	355	4	management	management	NOUN
ijtc-662	355	5	studies	study	NOUN
ijtc-662	355	6	(	(	PUNCT
ijtc-662	355	7	ijms	ijms	PROPN
ijtc-662	355	8	)	)	PUNCT
ijtc-662	355	9	,	,	PUNCT
ijtc-662	355	10	2022(4	2022(4	NUM
ijtc-662	355	11	)	)	PUNCT
ijtc-662	355	12	,	,	PUNCT
ijtc-662	355	13	835–849	835–849	NUM
ijtc-662	355	14	.	.	PUNCT