id	sid	tid	token	lemma	pos
ijtc-760	1	1	the	the	DET
ijtc-760	1	2	illomata	illomata	PROPN
ijtc-760	1	3	international	international	PROPN
ijtc-760	1	4	journal	journal	PROPN
ijtc-760	1	5	of	of	ADP
ijtc-760	1	6	management	management	NOUN
ijtc-760	1	7	ilomata	ilomata	PROPN
ijtc-760	1	8	international	international	ADJ
ijtc-760	1	9	journal	journal	NOUN
ijtc-760	1	10	of	of	ADP
ijtc-760	1	11	tax	tax	PROPN
ijtc-760	1	12	&	&	CCONJ
ijtc-760	1	13	accounting	account	VERB
ijtc-760	1	14	p	p	PROPN
ijtc-760	1	15	-	-	PUNCT
ijtc-760	1	16	issn	issn	NOUN
ijtc-760	1	17	:	:	PUNCT
ijtc-760	1	18	2714	2714	NUM
ijtc-760	1	19	-	-	SYM
ijtc-760	1	20	9838	9838	NUM
ijtc-760	1	21	;	;	PUNCT
ijtc-760	1	22	e	e	X
ijtc-760	1	23	-	-	PUNCT
ijtc-760	1	24	issn	issn	NOUN
ijtc-760	1	25	:	:	PUNCT
ijtc-760	1	26	2714	2714	NUM
ijtc-760	1	27	-	-	SYM
ijtc-760	1	28	9846	9846	NUM
ijtc-760	1	29	volume	volume	NOUN
ijtc-760	1	30	4	4	NUM
ijtc-760	1	31	,	,	PUNCT
ijtc-760	1	32	issue	issue	NOUN
ijtc-760	1	33	3	3	NUM
ijtc-760	1	34	july	july	PROPN
ijtc-760	1	35	2023	2023	NUM
ijtc-760	1	36	page	page	NOUN
ijtc-760	1	37	no	no	NOUN
ijtc-760	1	38	.	.	PUNCT
ijtc-760	2	1	438	438	NUM
ijtc-760	2	2	-	-	SYM
ijtc-760	2	3	450	450	NUM
ijtc-760	2	4	438	438	NUM
ijtc-760	2	5	|	|	ADV
ijtc-760	2	6	ilomata	ilomata	PROPN
ijtc-760	2	7	international	international	ADJ
ijtc-760	2	8	journal	journal	NOUN
ijtc-760	2	9	of	of	ADP
ijtc-760	2	10	tax	tax	PROPN
ijtc-760	2	11	&	&	CCONJ
ijtc-760	2	12	accounting	accounting	PROPN
ijtc-760	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	2	14	the	the	DET
ijtc-760	2	15	effects	effect	NOUN
ijtc-760	2	16	of	of	ADP
ijtc-760	2	17	ownership	ownership	NOUN
ijtc-760	2	18	concentration	concentration	NOUN
ijtc-760	2	19	,	,	PUNCT
ijtc-760	2	20	company	company	NOUN
ijtc-760	2	21	size	size	NOUN
ijtc-760	2	22	,	,	PUNCT
ijtc-760	2	23	and	and	CCONJ
ijtc-760	2	24	profitability	profitability	NOUN
ijtc-760	2	25	on	on	ADP
ijtc-760	2	26	internet	internet	NOUN
ijtc-760	2	27	financial	financial	ADJ
ijtc-760	2	28	reporting	reporting	NOUN
ijtc-760	2	29	tri	tri	ADJ
ijtc-760	2	30	utami	utami	ADJ
ijtc-760	2	31	lestari1	lestari1	PROPN
ijtc-760	2	32	,	,	PUNCT
ijtc-760	2	33	muhammad	muhammad	PROPN
ijtc-760	2	34	nur	nur	VERB
ijtc-760	2	35	fauzi2	fauzi2	PROPN
ijtc-760	2	36	12telkom	12telkom	NUM
ijtc-760	2	37	university	university	NOUN
ijtc-760	2	38	,	,	PUNCT
ijtc-760	2	39	indonesia	indonesia	PROPN
ijtc-760	2	40	correspondent	correspondent	NOUN
ijtc-760	2	41	:	:	PUNCT
ijtc-760	2	42	triutamilestari@telkomuniversity.ac.id1	triutamilestari@telkomuniversity.ac.id1	ADV
ijtc-760	2	43	received	receive	VERB
ijtc-760	2	44	:	:	PUNCT
ijtc-760	2	45	may	may	AUX
ijtc-760	2	46	24	24	NUM
ijtc-760	2	47	,	,	PUNCT
ijtc-760	2	48	2023	2023	NUM
ijtc-760	2	49	accepted	accept	VERB
ijtc-760	2	50	:	:	PUNCT
ijtc-760	2	51	july	july	PROPN
ijtc-760	2	52	14	14	NUM
ijtc-760	2	53	,	,	PUNCT
ijtc-760	2	54	2023	2023	NUM
ijtc-760	2	55	published	publish	VERB
ijtc-760	2	56	:	:	PUNCT
ijtc-760	2	57	july	july	PROPN
ijtc-760	2	58	30	30	NUM
ijtc-760	2	59	,	,	PUNCT
ijtc-760	2	60	2023	2023	NUM
ijtc-760	2	61	citation	citation	NOUN
ijtc-760	2	62	:	:	PUNCT
ijtc-760	3	1	lestari	lestari	PROPN
ijtc-760	3	2	,	,	PUNCT
ijtc-760	3	3	t.u	t.u	PROPN
ijtc-760	3	4	.	.	PROPN
ijtc-760	3	5	,	,	PUNCT
ijtc-760	3	6	fauzi	fauzi	PROPN
ijtc-760	3	7	,	,	PUNCT
ijtc-760	3	8	m.n	m.n	PROPN
ijtc-760	3	9	.	.	PROPN
ijtc-760	3	10	(	(	PUNCT
ijtc-760	3	11	2023	2023	NUM
ijtc-760	3	12	)	)	PUNCT
ijtc-760	3	13	.	.	PUNCT
ijtc-760	4	1	the	the	DET
ijtc-760	4	2	effect	effect	NOUN
ijtc-760	4	3	of	of	ADP
ijtc-760	4	4	ownership	ownership	NOUN
ijtc-760	4	5	concentration	concentration	NOUN
ijtc-760	4	6	,	,	PUNCT
ijtc-760	4	7	company	company	NOUN
ijtc-760	4	8	size	size	NOUN
ijtc-760	4	9	,	,	PUNCT
ijtc-760	4	10	and	and	CCONJ
ijtc-760	4	11	profitability	profitability	NOUN
ijtc-760	4	12	on	on	ADP
ijtc-760	4	13	internet	internet	NOUN
ijtc-760	4	14	financial	financial	ADJ
ijtc-760	4	15	reporting	reporting	NOUN
ijtc-760	4	16	(	(	PUNCT
ijtc-760	4	17	energy	energy	NOUN
ijtc-760	4	18	sector	sector	NOUN
ijtc-760	4	19	companies	company	NOUN
ijtc-760	4	20	listed	list	VERB
ijtc-760	4	21	on	on	ADP
ijtc-760	4	22	the	the	DET
ijtc-760	4	23	idx	idx	NOUN
ijtc-760	4	24	20192021	20192021	NUM
ijtc-760	4	25	)	)	PUNCT
ijtc-760	4	26	.	.	PUNCT
ijtc-760	5	1	ilomata	ilomata	PROPN
ijtc-760	5	2	international	international	ADJ
ijtc-760	5	3	journal	journal	NOUN
ijtc-760	5	4	of	of	ADP
ijtc-760	5	5	tax	tax	NOUN
ijtc-760	5	6	and	and	CCONJ
ijtc-760	5	7	accounting	accounting	NOUN
ijtc-760	5	8	,	,	PUNCT
ijtc-760	5	9	4(3	4(3	NUM
ijtc-760	5	10	)	)	PUNCT
ijtc-760	5	11	,	,	PUNCT
ijtc-760	5	12	438	438	NUM
ijtc-760	5	13	-	-	SYM
ijtc-760	5	14	450	450	NUM
ijtc-760	5	15	https://doi.org/10.52728/ijtc.v4i3.760	https://doi.org/10.52728/ijtc.v4i3.760	NOUN
ijtc-760	5	16	abstract	abstract	NOUN
ijtc-760	5	17	:	:	PUNCT
ijtc-760	5	18	as	as	SCONJ
ijtc-760	5	19	we	we	PRON
ijtc-760	5	20	have	have	AUX
ijtc-760	5	21	entered	enter	VERB
ijtc-760	5	22	the	the	DET
ijtc-760	5	23	digital	digital	ADJ
ijtc-760	5	24	age	age	NOUN
ijtc-760	5	25	,	,	PUNCT
ijtc-760	5	26	a	a	DET
ijtc-760	5	27	shift	shift	NOUN
ijtc-760	5	28	has	have	AUX
ijtc-760	5	29	occurred	occur	VERB
ijtc-760	5	30	in	in	ADP
ijtc-760	5	31	which	which	PRON
ijtc-760	5	32	the	the	DET
ijtc-760	5	33	internet	internet	NOUN
ijtc-760	5	34	has	have	AUX
ijtc-760	5	35	considerably	considerably	ADV
ijtc-760	5	36	become	become	VERB
ijtc-760	5	37	a	a	DET
ijtc-760	5	38	significant	significant	ADJ
ijtc-760	5	39	aspect	aspect	NOUN
ijtc-760	5	40	in	in	ADP
ijtc-760	5	41	all	all	DET
ijtc-760	5	42	sectors	sector	NOUN
ijtc-760	5	43	.	.	PUNCT
ijtc-760	6	1	not	not	PART
ijtc-760	6	2	only	only	ADV
ijtc-760	6	3	individuals	individual	NOUN
ijtc-760	6	4	but	but	CCONJ
ijtc-760	6	5	also	also	ADV
ijtc-760	6	6	organizations	organization	NOUN
ijtc-760	6	7	use	use	VERB
ijtc-760	6	8	internet	internet	NOUN
ijtc-760	6	9	for	for	ADP
ijtc-760	6	10	a	a	DET
ijtc-760	6	11	number	number	NOUN
ijtc-760	6	12	of	of	ADP
ijtc-760	6	13	purposes	purpose	NOUN
ijtc-760	6	14	.	.	PUNCT
ijtc-760	7	1	internet	internet	NOUN
ijtc-760	7	2	financial	financial	ADJ
ijtc-760	7	3	reporting	reporting	NOUN
ijtc-760	7	4	(	(	PUNCT
ijtc-760	7	5	ifr	ifr	PROPN
ijtc-760	7	6	)	)	PUNCT
ijtc-760	7	7	is	be	AUX
ijtc-760	7	8	a	a	DET
ijtc-760	7	9	company	company	NOUN
ijtc-760	7	10	web	web	NOUN
ijtc-760	7	11	-	-	PUNCT
ijtc-760	7	12	based	base	VERB
ijtc-760	7	13	information	information	NOUN
ijtc-760	7	14	provided	provide	VERB
ijtc-760	7	15	to	to	ADP
ijtc-760	7	16	stakeholders	stakeholder	NOUN
ijtc-760	7	17	with	with	ADP
ijtc-760	7	18	the	the	DET
ijtc-760	7	19	aim	aim	NOUN
ijtc-760	7	20	of	of	ADP
ijtc-760	7	21	disclosing	disclose	VERB
ijtc-760	7	22	information	information	NOUN
ijtc-760	7	23	and	and	CCONJ
ijtc-760	7	24	minimizing	minimize	VERB
ijtc-760	7	25	information	information	NOUN
ijtc-760	7	26	gaps	gap	NOUN
ijtc-760	7	27	.	.	PUNCT
ijtc-760	8	1	the	the	DET
ijtc-760	8	2	data	datum	NOUN
ijtc-760	8	3	in	in	ADP
ijtc-760	8	4	this	this	DET
ijtc-760	8	5	study	study	NOUN
ijtc-760	8	6	are	be	AUX
ijtc-760	8	7	taken	take	VERB
ijtc-760	8	8	from	from	ADP
ijtc-760	8	9	the	the	DET
ijtc-760	8	10	energy	energy	NOUN
ijtc-760	8	11	company	company	NOUN
ijtc-760	8	12	listed	list	VERB
ijtc-760	8	13	in	in	ADP
ijtc-760	8	14	the	the	DET
ijtc-760	8	15	indonesian	indonesian	ADJ
ijtc-760	8	16	stock	stock	PROPN
ijtc-760	8	17	exchange	exchange	PROPN
ijtc-760	8	18	(	(	PUNCT
ijtc-760	8	19	idx	idx	PROPN
ijtc-760	8	20	)	)	PUNCT
ijtc-760	8	21	.	.	PUNCT
ijtc-760	9	1	the	the	DET
ijtc-760	9	2	objective	objective	NOUN
ijtc-760	9	3	of	of	ADP
ijtc-760	9	4	this	this	DET
ijtc-760	9	5	study	study	NOUN
ijtc-760	9	6	was	be	AUX
ijtc-760	9	7	to	to	PART
ijtc-760	9	8	analyze	analyze	VERB
ijtc-760	9	9	the	the	DET
ijtc-760	9	10	effects	effect	NOUN
ijtc-760	9	11	of	of	ADP
ijtc-760	9	12	ownership	ownership	NOUN
ijtc-760	9	13	concentration	concentration	NOUN
ijtc-760	9	14	,	,	PUNCT
ijtc-760	9	15	company	company	NOUN
ijtc-760	9	16	size	size	NOUN
ijtc-760	9	17	,	,	PUNCT
ijtc-760	9	18	and	and	CCONJ
ijtc-760	9	19	profitability	profitability	NOUN
ijtc-760	9	20	on	on	ADP
ijtc-760	9	21	ifr	ifr	PROPN
ijtc-760	9	22	using	use	VERB
ijtc-760	9	23	purposive	purposive	ADJ
ijtc-760	9	24	sampling	sampling	NOUN
ijtc-760	9	25	technique	technique	NOUN
ijtc-760	9	26	,	,	PUNCT
ijtc-760	9	27	generated	generate	VERB
ijtc-760	9	28	from	from	ADP
ijtc-760	9	29	the	the	DET
ijtc-760	9	30	total	total	NOUN
ijtc-760	9	31	of	of	ADP
ijtc-760	9	32	144	144	NUM
ijtc-760	9	33	samples	sample	NOUN
ijtc-760	9	34	comprising	comprise	VERB
ijtc-760	9	35	48	48	NUM
ijtc-760	9	36	companies	company	NOUN
ijtc-760	9	37	with	with	ADP
ijtc-760	9	38	a	a	DET
ijtc-760	9	39	period	period	NOUN
ijtc-760	9	40	of	of	ADP
ijtc-760	9	41	3	3	NUM
ijtc-760	9	42	years	year	NOUN
ijtc-760	9	43	.	.	PUNCT
ijtc-760	10	1	the	the	DET
ijtc-760	10	2	regression	regression	NOUN
ijtc-760	10	3	method	method	NOUN
ijtc-760	10	4	in	in	ADP
ijtc-760	10	5	this	this	DET
ijtc-760	10	6	study	study	NOUN
ijtc-760	10	7	uses	use	VERB
ijtc-760	10	8	panel	panel	NOUN
ijtc-760	10	9	data	datum	NOUN
ijtc-760	10	10	regression	regression	NOUN
ijtc-760	10	11	.	.	PUNCT
ijtc-760	11	1	the	the	DET
ijtc-760	11	2	results	result	NOUN
ijtc-760	11	3	indicate	indicate	VERB
ijtc-760	11	4	that	that	SCONJ
ijtc-760	11	5	ownership	ownership	NOUN
ijtc-760	11	6	concentration	concentration	NOUN
ijtc-760	11	7	,	,	PUNCT
ijtc-760	11	8	company	company	NOUN
ijtc-760	11	9	size	size	NOUN
ijtc-760	11	10	,	,	PUNCT
ijtc-760	11	11	and	and	CCONJ
ijtc-760	11	12	profitability	profitability	NOUN
ijtc-760	11	13	simultaneously	simultaneously	ADV
ijtc-760	11	14	affect	affect	VERB
ijtc-760	11	15	ifr	ifr	PROPN
ijtc-760	11	16	.	.	PUNCT
ijtc-760	12	1	partially	partially	ADV
ijtc-760	12	2	,	,	PUNCT
ijtc-760	12	3	independent	independent	ADJ
ijtc-760	12	4	variable	variable	ADJ
ijtc-760	12	5	company	company	NOUN
ijtc-760	12	6	size	size	NOUN
ijtc-760	12	7	positively	positively	ADV
ijtc-760	12	8	and	and	CCONJ
ijtc-760	12	9	significantly	significantly	ADV
ijtc-760	12	10	affect	affect	VERB
ijtc-760	12	11	internet	internet	NOUN
ijtc-760	12	12	financial	financial	ADJ
ijtc-760	12	13	reporting	reporting	NOUN
ijtc-760	12	14	,	,	PUNCT
ijtc-760	12	15	while	while	SCONJ
ijtc-760	12	16	ownership	ownership	NOUN
ijtc-760	12	17	concentration	concentration	NOUN
ijtc-760	12	18	and	and	CCONJ
ijtc-760	12	19	profitability	profitability	NOUN
ijtc-760	12	20	do	do	AUX
ijtc-760	12	21	not	not	PART
ijtc-760	12	22	affect	affect	VERB
ijtc-760	12	23	ifr	ifr	NOUN
ijtc-760	12	24	as	as	ADP
ijtc-760	12	25	the	the	DET
ijtc-760	12	26	dependent	dependent	ADJ
ijtc-760	12	27	variable	variable	NOUN
ijtc-760	12	28	.	.	PUNCT
ijtc-760	13	1	keywords	keyword	NOUN
ijtc-760	13	2	:	:	PUNCT
ijtc-760	13	3	internet	internet	NOUN
ijtc-760	13	4	financial	financial	ADJ
ijtc-760	13	5	reporting	reporting	NOUN
ijtc-760	13	6	(	(	PUNCT
ijtc-760	13	7	ifr	ifr	PROPN
ijtc-760	13	8	)	)	PUNCT
ijtc-760	13	9	,	,	PUNCT
ijtc-760	13	10	ownership	ownership	NOUN
ijtc-760	13	11	concentration	concentration	NOUN
ijtc-760	13	12	,	,	PUNCT
ijtc-760	13	13	company	company	NOUN
ijtc-760	13	14	size	size	NOUN
ijtc-760	13	15	,	,	PUNCT
ijtc-760	13	16	profitability	profitability	NOUN
ijtc-760	13	17	this	this	PRON
ijtc-760	13	18	is	be	AUX
ijtc-760	13	19	an	an	DET
ijtc-760	13	20	open	open	ADJ
ijtc-760	13	21	access	access	NOUN
ijtc-760	13	22	article	article	NOUN
ijtc-760	13	23	under	under	ADP
ijtc-760	13	24	the	the	DET
ijtc-760	13	25	cc	cc	NOUN
ijtc-760	13	26	-	-	PUNCT
ijtc-760	13	27	by	by	ADP
ijtc-760	13	28	4.0	4.0	NUM
ijtc-760	13	29	license	license	NOUN
ijtc-760	13	30	.	.	PUNCT
ijtc-760	14	1	introduction	introduction	NOUN
ijtc-760	14	2	the	the	DET
ijtc-760	14	3	internet	internet	NOUN
ijtc-760	14	4	appeared	appear	VERB
ijtc-760	14	5	as	as	ADP
ijtc-760	14	6	a	a	DET
ijtc-760	14	7	communication	communication	NOUN
ijtc-760	14	8	platform	platform	NOUN
ijtc-760	14	9	for	for	ADP
ijtc-760	14	10	the	the	DET
ijtc-760	14	11	companies	company	NOUN
ijtc-760	14	12	all	all	ADV
ijtc-760	14	13	over	over	ADP
ijtc-760	14	14	the	the	DET
ijtc-760	14	15	world	world	NOUN
ijtc-760	14	16	and	and	CCONJ
ijtc-760	14	17	was	be	AUX
ijtc-760	14	18	used	use	VERB
ijtc-760	14	19	for	for	ADP
ijtc-760	14	20	the	the	DET
ijtc-760	14	21	dissemination	dissemination	NOUN
ijtc-760	14	22	of	of	ADP
ijtc-760	14	23	information	information	NOUN
ijtc-760	14	24	around	around	ADP
ijtc-760	14	25	1990s	1990	NOUN
ijtc-760	14	26	(	(	PUNCT
ijtc-760	14	27	dolinšek	dolinšek	NOUN
ijtc-760	14	28	&	&	CCONJ
ijtc-760	14	29	lutar	lutar	NOUN
ijtc-760	14	30	-	-	PUNCT
ijtc-760	14	31	skerbinjek	skerbinjek	NOUN
ijtc-760	14	32	,	,	PUNCT
ijtc-760	14	33	2018	2018	NUM
ijtc-760	14	34	)	)	PUNCT
ijtc-760	14	35	.	.	PUNCT
ijtc-760	15	1	the	the	DET
ijtc-760	15	2	internet	internet	NOUN
ijtc-760	15	3	makes	make	VERB
ijtc-760	15	4	technological	technological	ADJ
ijtc-760	15	5	developments	development	NOUN
ijtc-760	15	6	in	in	ADP
ijtc-760	15	7	this	this	DET
ijtc-760	15	8	era	era	NOUN
ijtc-760	15	9	very	very	ADV
ijtc-760	15	10	rapid	rapid	ADJ
ijtc-760	15	11	,	,	PUNCT
ijtc-760	15	12	therefore	therefore	ADV
ijtc-760	15	13	,	,	PUNCT
ijtc-760	15	14	not	not	PART
ijtc-760	15	15	only	only	ADV
ijtc-760	15	16	the	the	DET
ijtc-760	15	17	public	public	ADJ
ijtc-760	15	18	but	but	CCONJ
ijtc-760	15	19	also	also	ADV
ijtc-760	15	20	the	the	DET
ijtc-760	15	21	companies	company	NOUN
ijtc-760	15	22	need	need	VERB
ijtc-760	15	23	to	to	PART
ijtc-760	15	24	get	get	VERB
ijtc-760	15	25	used	use	VERB
ijtc-760	15	26	to	to	ADP
ijtc-760	15	27	using	use	VERB
ijtc-760	15	28	the	the	DET
ijtc-760	15	29	internet	internet	NOUN
ijtc-760	15	30	for	for	ADP
ijtc-760	15	31	information	information	NOUN
ijtc-760	15	32	disclosure	disclosure	NOUN
ijtc-760	15	33	(	(	PUNCT
ijtc-760	15	34	abdelsalam	abdelsalam	PROPN
ijtc-760	15	35	,	,	PUNCT
ijtc-760	15	36	2007	2007	NUM
ijtc-760	15	37	)	)	PUNCT
ijtc-760	15	38	in	in	ADP
ijtc-760	15	39	(	(	PUNCT
ijtc-760	15	40	meinawati	meinawati	PROPN
ijtc-760	15	41	et	et	PROPN
ijtc-760	15	42	al	al	PROPN
ijtc-760	15	43	.	.	PROPN
ijtc-760	15	44	,	,	PUNCT
ijtc-760	15	45	2020a	2020a	NUM
ijtc-760	15	46	)	)	PUNCT
ijtc-760	15	47	.	.	PUNCT
ijtc-760	16	1	otoritas	otoritas	PROPN
ijtc-760	16	2	jasa	jasa	PROPN
ijtc-760	16	3	keuangan	keuangan	PROPN
ijtc-760	16	4	(	(	PUNCT
ijtc-760	16	5	ojk	ojk	NOUN
ijtc-760	16	6	)	)	PUNCT
ijtc-760	16	7	regulation	regulation	NOUN
ijtc-760	16	8	no	no	NOUN
ijtc-760	16	9	.	.	NOUN
ijtc-760	16	10	8	8	NUM
ijtc-760	16	11	of	of	ADP
ijtc-760	16	12	2015	2015	NUM
ijtc-760	16	13	states	state	NOUN
ijtc-760	16	14	that	that	SCONJ
ijtc-760	16	15	companies	company	NOUN
ijtc-760	16	16	are	be	AUX
ijtc-760	16	17	required	require	VERB
ijtc-760	16	18	to	to	PART
ijtc-760	16	19	keep	keep	VERB
ijtc-760	16	20	pace	pace	NOUN
ijtc-760	16	21	with	with	ADP
ijtc-760	16	22	technological	technological	ADJ
ijtc-760	16	23	developments	development	NOUN
ijtc-760	16	24	by	by	ADP
ijtc-760	16	25	having	have	VERB
ijtc-760	16	26	a	a	DET
ijtc-760	16	27	website	website	NOUN
ijtc-760	16	28	and	and	CCONJ
ijtc-760	16	29	submitting	submit	VERB
ijtc-760	16	30	company	company	NOUN
ijtc-760	16	31	information	information	NOUN
ijtc-760	16	32	to	to	ADP
ijtc-760	16	33	investors	investor	NOUN
ijtc-760	16	34	on	on	ADP
ijtc-760	16	35	the	the	DET
ijtc-760	16	36	website	website	NOUN
ijtc-760	16	37	.	.	PUNCT
ijtc-760	17	1	with	with	ADP
ijtc-760	17	2	these	these	DET
ijtc-760	17	3	demands	demand	NOUN
ijtc-760	17	4	,	,	PUNCT
ijtc-760	17	5	companies	company	NOUN
ijtc-760	17	6	must	must	AUX
ijtc-760	17	7	be	be	AUX
ijtc-760	17	8	able	able	ADJ
ijtc-760	17	9	to	to	PART
ijtc-760	17	10	convey	convey	VERB
ijtc-760	17	11	all	all	DET
ijtc-760	17	12	forms	form	NOUN
ijtc-760	17	13	of	of	ADP
ijtc-760	17	14	information	information	NOUN
ijtc-760	17	15	via	via	ADP
ijtc-760	17	16	the	the	DET
ijtc-760	17	17	internet	internet	NOUN
ijtc-760	17	18	(	(	PUNCT
ijtc-760	17	19	rizqiah	rizqiah	PROPN
ijtc-760	17	20	&	&	CCONJ
ijtc-760	17	21	lubis	lubis	PROPN
ijtc-760	17	22	,	,	PUNCT
ijtc-760	17	23	2017	2017	NUM
ijtc-760	17	24	)	)	PUNCT
ijtc-760	17	25	.	.	PUNCT
ijtc-760	18	1	the	the	DET
ijtc-760	18	2	research	research	NOUN
ijtc-760	18	3	of	of	ADP
ijtc-760	18	4	accounting	accounting	NOUN
ijtc-760	18	5	regarding	regard	VERB
ijtc-760	18	6	this	this	DET
ijtc-760	18	7	issue	issue	NOUN
ijtc-760	18	8	increased	increase	VERB
ijtc-760	18	9	due	due	ADP
ijtc-760	18	10	to	to	ADP
ijtc-760	18	11	the	the	DET
ijtc-760	18	12	rapid	rapid	ADJ
ijtc-760	18	13	use	use	NOUN
ijtc-760	18	14	of	of	ADP
ijtc-760	18	15	internet	internet	NOUN
ijtc-760	18	16	financial	financial	ADJ
ijtc-760	18	17	reporting	reporting	NOUN
ijtc-760	18	18	(	(	PUNCT
ijtc-760	18	19	ifr	ifr	PROPN
ijtc-760	18	20	)	)	PUNCT
ijtc-760	18	21	(	(	PUNCT
ijtc-760	18	22	mokhtar	mokhtar	PROPN
ijtc-760	18	23	,	,	PUNCT
ijtc-760	18	24	2017	2017	NUM
ijtc-760	18	25	)	)	PUNCT
ijtc-760	18	26	.	.	PUNCT
ijtc-760	19	1	ifr	ifr	PROPN
ijtc-760	19	2	is	be	AUX
ijtc-760	19	3	a	a	DET
ijtc-760	19	4	corporate	corporate	ADJ
ijtc-760	19	5	responsibility	responsibility	NOUN
ijtc-760	19	6	to	to	ADP
ijtc-760	19	7	stakeholders	stakeholder	NOUN
ijtc-760	19	8	so	so	SCONJ
ijtc-760	19	9	that	that	SCONJ
ijtc-760	19	10	companies	company	NOUN
ijtc-760	19	11	should	should	AUX
ijtc-760	19	12	be	be	AUX
ijtc-760	19	13	transparent	transparent	ADJ
ijtc-760	19	14	(	(	PUNCT
ijtc-760	19	15	khotimah	khotimah	NOUN
ijtc-760	19	16	&	&	CCONJ
ijtc-760	19	17	hapsari	hapsari	ADJ
ijtc-760	19	18	,	,	PUNCT
ijtc-760	19	19	2022	2022	NUM
ijtc-760	19	20	)	)	PUNCT
ijtc-760	19	21	.	.	PUNCT
ijtc-760	20	1	disclosure	disclosure	NOUN
ijtc-760	20	2	of	of	ADP
ijtc-760	20	3	financial	financial	ADJ
ijtc-760	20	4	information	information	NOUN
ijtc-760	20	5	on	on	ADP
ijtc-760	20	6	company	company	NOUN
ijtc-760	20	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	20	8	mailto:triutamilestari@telkomuniversity.ac.id	mailto:triutamilestari@telkomuniversity.ac.id	NOUN
ijtc-760	20	9	https://doi.org/10.52728/ijtc.v4i3.760	https://doi.org/10.52728/ijtc.v4i3.760	PROPN
ijtc-760	20	10	the	the	DET
ijtc-760	20	11	effect	effect	NOUN
ijtc-760	20	12	of	of	ADP
ijtc-760	20	13	ownership	ownership	NOUN
ijtc-760	20	14	concentration	concentration	NOUN
ijtc-760	20	15	,	,	PUNCT
ijtc-760	20	16	company	company	NOUN
ijtc-760	20	17	size	size	NOUN
ijtc-760	20	18	,	,	PUNCT
ijtc-760	20	19	and	and	CCONJ
ijtc-760	20	20	profitability	profitability	NOUN
ijtc-760	20	21	on	on	ADP
ijtc-760	20	22	internet	internet	NOUN
ijtc-760	20	23	financial	financial	ADJ
ijtc-760	20	24	reporting	reporting	NOUN
ijtc-760	20	25	lestari	lestari	PROPN
ijtc-760	20	26	and	and	CCONJ
ijtc-760	20	27	fauzi	fauzi	PROPN
ijtc-760	20	28	439	439	NUM
ijtc-760	20	29	|	|	ADV
ijtc-760	20	30	ilomata	ilomata	PROPN
ijtc-760	20	31	international	international	ADJ
ijtc-760	20	32	journal	journal	NOUN
ijtc-760	20	33	of	of	ADP
ijtc-760	20	34	tax	tax	PROPN
ijtc-760	20	35	&	&	CCONJ
ijtc-760	20	36	accounting	accounting	PROPN
ijtc-760	20	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	20	38	websites	website	NOUN
ijtc-760	20	39	provided	provide	VERB
ijtc-760	20	40	to	to	ADP
ijtc-760	20	41	stakeholders	stakeholder	NOUN
ijtc-760	20	42	is	be	AUX
ijtc-760	20	43	internet	internet	NOUN
ijtc-760	20	44	financial	financial	ADJ
ijtc-760	20	45	reporting	reporting	NOUN
ijtc-760	20	46	(	(	PUNCT
ijtc-760	20	47	rizqiah	rizqiah	PROPN
ijtc-760	20	48	&	&	CCONJ
ijtc-760	20	49	lubis	lubis	PROPN
ijtc-760	20	50	,	,	PUNCT
ijtc-760	20	51	2017	2017	NUM
ijtc-760	20	52	)	)	PUNCT
ijtc-760	20	53	.	.	PUNCT
ijtc-760	21	1	ifr	ifr	PROPN
ijtc-760	21	2	is	be	AUX
ijtc-760	21	3	a	a	DET
ijtc-760	21	4	recent	recent	ADJ
ijtc-760	21	5	phenomenon	phenomenon	NOUN
ijtc-760	21	6	that	that	PRON
ijtc-760	21	7	is	be	AUX
ijtc-760	21	8	growing	grow	VERB
ijtc-760	21	9	fast	fast	ADV
ijtc-760	21	10	(	(	PUNCT
ijtc-760	21	11	sukmadilaga	sukmadilaga	PROPN
ijtc-760	21	12	et	et	PROPN
ijtc-760	21	13	al	al	PROPN
ijtc-760	21	14	.	.	PROPN
ijtc-760	21	15	,	,	PUNCT
ijtc-760	21	16	2019	2019	NUM
ijtc-760	21	17	)	)	PUNCT
ijtc-760	21	18	.	.	PUNCT
ijtc-760	22	1	internet	internet	NOUN
ijtc-760	22	2	financial	financial	ADJ
ijtc-760	22	3	reporting	reporting	NOUN
ijtc-760	22	4	became	become	VERB
ijtc-760	22	5	the	the	DET
ijtc-760	22	6	prime	prime	ADJ
ijtc-760	22	7	channel	channel	NOUN
ijtc-760	22	8	for	for	ADP
ijtc-760	22	9	disclosing	disclose	VERB
ijtc-760	22	10	company	company	NOUN
ijtc-760	22	11	information	information	NOUN
ijtc-760	22	12	due	due	ADP
ijtc-760	22	13	to	to	ADP
ijtc-760	22	14	the	the	DET
ijtc-760	22	15	high	high	ADJ
ijtc-760	22	16	profile	profile	NOUN
ijtc-760	22	17	accounting	accounting	NOUN
ijtc-760	22	18	scandals	scandal	NOUN
ijtc-760	22	19	in	in	ADP
ijtc-760	22	20	the	the	DET
ijtc-760	22	21	global	global	ADJ
ijtc-760	22	22	scale	scale	NOUN
ijtc-760	22	23	,	,	PUNCT
ijtc-760	22	24	this	this	PRON
ijtc-760	22	25	made	make	VERB
ijtc-760	22	26	the	the	DET
ijtc-760	22	27	regulatory	regulatory	NOUN
ijtc-760	22	28	of	of	ADP
ijtc-760	22	29	accounting	accounting	NOUN
ijtc-760	22	30	tried	try	VERB
ijtc-760	22	31	to	to	PART
ijtc-760	22	32	enhance	enhance	VERB
ijtc-760	22	33	information	information	NOUN
ijtc-760	22	34	transparency	transparency	NOUN
ijtc-760	22	35	so	so	SCONJ
ijtc-760	22	36	that	that	SCONJ
ijtc-760	22	37	companies	company	NOUN
ijtc-760	22	38	can	can	AUX
ijtc-760	22	39	disseminate	disseminate	VERB
ijtc-760	22	40	information	information	NOUN
ijtc-760	22	41	directly	directly	ADV
ijtc-760	22	42	to	to	ADP
ijtc-760	22	43	the	the	DET
ijtc-760	22	44	internet	internet	NOUN
ijtc-760	22	45	(	(	PUNCT
ijtc-760	22	46	sandhu	sandhu	PROPN
ijtc-760	22	47	&	&	CCONJ
ijtc-760	22	48	singh	singh	PROPN
ijtc-760	22	49	,	,	PUNCT
ijtc-760	22	50	2019	2019	NUM
ijtc-760	22	51	)	)	PUNCT
ijtc-760	22	52	.	.	PUNCT
ijtc-760	23	1	ifr	ifr	PROPN
ijtc-760	23	2	is	be	AUX
ijtc-760	23	3	one	one	NUM
ijtc-760	23	4	method	method	NOUN
ijtc-760	23	5	from	from	ADP
ijtc-760	23	6	which	which	PRON
ijtc-760	23	7	a	a	DET
ijtc-760	23	8	company	company	NOUN
ijtc-760	23	9	uses	use	VERB
ijtc-760	23	10	internet	internet	NOUN
ijtc-760	23	11	website	website	NOUN
ijtc-760	23	12	to	to	PART
ijtc-760	23	13	disclose	disclose	VERB
ijtc-760	23	14	company	company	NOUN
ijtc-760	23	15	financial	financial	ADJ
ijtc-760	23	16	information	information	NOUN
ijtc-760	23	17	(	(	PUNCT
ijtc-760	23	18	abdillah	abdillah	ADJ
ijtc-760	23	19	,	,	PUNCT
ijtc-760	23	20	2019	2019	NUM
ijtc-760	23	21	)	)	PUNCT
ijtc-760	23	22	.	.	PUNCT
ijtc-760	24	1	the	the	DET
ijtc-760	24	2	financial	financial	ADJ
ijtc-760	24	3	disclosure	disclosure	NOUN
ijtc-760	24	4	of	of	ADP
ijtc-760	24	5	the	the	DET
ijtc-760	24	6	company	company	NOUN
ijtc-760	24	7	is	be	AUX
ijtc-760	24	8	the	the	DET
ijtc-760	24	9	key	key	ADJ
ijtc-760	24	10	point	point	NOUN
ijtc-760	24	11	to	to	PART
ijtc-760	24	12	assure	assure	VERB
ijtc-760	24	13	trust	trust	NOUN
ijtc-760	24	14	from	from	ADP
ijtc-760	24	15	various	various	ADJ
ijtc-760	24	16	stakeholders	stakeholder	NOUN
ijtc-760	24	17	(	(	PUNCT
ijtc-760	24	18	hussein	hussein	PROPN
ijtc-760	24	19	&	&	CCONJ
ijtc-760	24	20	nounou	nounou	PROPN
ijtc-760	24	21	,	,	PUNCT
ijtc-760	24	22	2022	2022	NUM
ijtc-760	24	23	)	)	PUNCT
ijtc-760	24	24	.	.	PUNCT
ijtc-760	25	1	the	the	DET
ijtc-760	25	2	dissemination	dissemination	NOUN
ijtc-760	25	3	of	of	ADP
ijtc-760	25	4	company	company	NOUN
ijtc-760	25	5	financial	financial	ADJ
ijtc-760	25	6	information	information	NOUN
ijtc-760	25	7	determines	determine	VERB
ijtc-760	25	8	whether	whether	SCONJ
ijtc-760	25	9	or	or	CCONJ
ijtc-760	25	10	not	not	PART
ijtc-760	25	11	investors	investor	NOUN
ijtc-760	25	12	will	will	AUX
ijtc-760	25	13	invest	invest	VERB
ijtc-760	25	14	by	by	ADP
ijtc-760	25	15	looking	look	VERB
ijtc-760	25	16	closely	closely	ADV
ijtc-760	25	17	into	into	ADP
ijtc-760	25	18	the	the	DET
ijtc-760	25	19	official	official	ADJ
ijtc-760	25	20	website	website	NOUN
ijtc-760	25	21	of	of	ADP
ijtc-760	25	22	the	the	DET
ijtc-760	25	23	company	company	NOUN
ijtc-760	25	24	,	,	PUNCT
ijtc-760	25	25	a	a	DET
ijtc-760	25	26	medium	medium	NOUN
ijtc-760	25	27	any	any	DET
ijtc-760	25	28	investors	investor	NOUN
ijtc-760	25	29	use	use	VERB
ijtc-760	25	30	to	to	PART
ijtc-760	25	31	see	see	VERB
ijtc-760	25	32	and	and	CCONJ
ijtc-760	25	33	learn	learn	VERB
ijtc-760	25	34	the	the	DET
ijtc-760	25	35	progress	progress	NOUN
ijtc-760	25	36	of	of	ADP
ijtc-760	25	37	the	the	DET
ijtc-760	25	38	company	company	NOUN
ijtc-760	25	39	performance	performance	NOUN
ijtc-760	25	40	from	from	ADP
ijtc-760	25	41	year	year	NOUN
ijtc-760	25	42	to	to	ADP
ijtc-760	25	43	year	year	NOUN
ijtc-760	25	44	(	(	PUNCT
ijtc-760	25	45	sirait	sirait	NOUN
ijtc-760	25	46	&	&	CCONJ
ijtc-760	25	47	lestari	lestari	PROPN
ijtc-760	25	48	,	,	PUNCT
ijtc-760	25	49	2022	2022	NUM
ijtc-760	25	50	)	)	PUNCT
ijtc-760	25	51	.	.	PUNCT
ijtc-760	26	1	according	accord	VERB
ijtc-760	26	2	to	to	ADP
ijtc-760	26	3	(	(	PUNCT
ijtc-760	26	4	nassir	nassir	PROPN
ijtc-760	26	5	zadeh	zadeh	PROPN
ijtc-760	26	6	et	et	PROPN
ijtc-760	26	7	al	al	PROPN
ijtc-760	26	8	.	.	PROPN
ijtc-760	26	9	,	,	PUNCT
ijtc-760	26	10	2018	2018	NUM
ijtc-760	26	11	)	)	PUNCT
ijtc-760	26	12	the	the	DET
ijtc-760	26	13	relevance	relevance	NOUN
ijtc-760	26	14	of	of	ADP
ijtc-760	26	15	the	the	DET
ijtc-760	26	16	information	information	NOUN
ijtc-760	26	17	and	and	CCONJ
ijtc-760	26	18	the	the	DET
ijtc-760	26	19	few	few	ADJ
ijtc-760	26	20	content	content	NOUN
ijtc-760	26	21	disclosed	disclose	VERB
ijtc-760	26	22	is	be	AUX
ijtc-760	26	23	due	due	ADJ
ijtc-760	26	24	to	to	ADP
ijtc-760	26	25	the	the	DET
ijtc-760	26	26	delay	delay	NOUN
ijtc-760	26	27	in	in	ADP
ijtc-760	26	28	the	the	DET
ijtc-760	26	29	publication	publication	NOUN
ijtc-760	26	30	of	of	ADP
ijtc-760	26	31	financial	financial	ADJ
ijtc-760	26	32	statement	statement	NOUN
ijtc-760	26	33	.	.	PUNCT
ijtc-760	27	1	in	in	ADP
ijtc-760	27	2	addition	addition	NOUN
ijtc-760	27	3	,	,	PUNCT
ijtc-760	27	4	it	it	PRON
ijtc-760	27	5	is	be	AUX
ijtc-760	27	6	likely	likely	ADJ
ijtc-760	27	7	another	another	DET
ijtc-760	27	8	consideration	consideration	NOUN
ijtc-760	27	9	so	so	SCONJ
ijtc-760	27	10	as	as	ADP
ijtc-760	27	11	to	to	ADP
ijtc-760	27	12	how	how	SCONJ
ijtc-760	27	13	investors	investor	NOUN
ijtc-760	27	14	convince	convince	VERB
ijtc-760	27	15	themselves	themselves	PRON
ijtc-760	27	16	in	in	ADP
ijtc-760	27	17	making	make	VERB
ijtc-760	27	18	a	a	DET
ijtc-760	27	19	decision	decision	NOUN
ijtc-760	27	20	for	for	ADP
ijtc-760	27	21	an	an	DET
ijtc-760	27	22	investment	investment	NOUN
ijtc-760	27	23	.	.	PUNCT
ijtc-760	28	1	the	the	DET
ijtc-760	28	2	distribution	distribution	NOUN
ijtc-760	28	3	of	of	ADP
ijtc-760	28	4	the	the	DET
ijtc-760	28	5	performance	performance	NOUN
ijtc-760	28	6	of	of	ADP
ijtc-760	28	7	the	the	DET
ijtc-760	28	8	company	company	NOUN
ijtc-760	28	9	financial	financial	ADJ
ijtc-760	28	10	information	information	NOUN
ijtc-760	28	11	using	use	VERB
ijtc-760	28	12	the	the	DET
ijtc-760	28	13	website	website	NOUN
ijtc-760	28	14	of	of	ADP
ijtc-760	28	15	the	the	DET
ijtc-760	28	16	company	company	NOUN
ijtc-760	28	17	is	be	AUX
ijtc-760	28	18	to	to	PART
ijtc-760	28	19	reach	reach	VERB
ijtc-760	28	20	a	a	DET
ijtc-760	28	21	larger	large	ADJ
ijtc-760	28	22	scale	scale	NOUN
ijtc-760	28	23	of	of	ADP
ijtc-760	28	24	users	user	NOUN
ijtc-760	28	25	for	for	ADP
ijtc-760	28	26	decision	decision	NOUN
ijtc-760	28	27	making	making	NOUN
ijtc-760	28	28	on	on	ADP
ijtc-760	28	29	time	time	NOUN
ijtc-760	28	30	(	(	PUNCT
ijtc-760	28	31	dolinšek	dolinšek	NOUN
ijtc-760	28	32	&	&	CCONJ
ijtc-760	28	33	lutar	lutar	NOUN
ijtc-760	28	34	-	-	PUNCT
ijtc-760	28	35	skerbinjek	skerbinjek	NOUN
ijtc-760	28	36	,	,	PUNCT
ijtc-760	28	37	2019	2019	NUM
ijtc-760	28	38	)	)	PUNCT
ijtc-760	28	39	.	.	PUNCT
ijtc-760	29	1	according	accord	VERB
ijtc-760	29	2	to	to	ADP
ijtc-760	29	3	(	(	PUNCT
ijtc-760	29	4	abdelsalam	abdelsalam	PROPN
ijtc-760	29	5	et	et	PROPN
ijtc-760	29	6	al	al	PROPN
ijtc-760	29	7	.	.	PROPN
ijtc-760	29	8	,	,	PUNCT
ijtc-760	29	9	2007	2007	NUM
ijtc-760	29	10	)	)	PUNCT
ijtc-760	29	11	a	a	DET
ijtc-760	29	12	medium	medium	NOUN
ijtc-760	29	13	that	that	PRON
ijtc-760	29	14	is	be	AUX
ijtc-760	29	15	unique	unique	ADJ
ijtc-760	29	16	and	and	CCONJ
ijtc-760	29	17	can	can	AUX
ijtc-760	29	18	provide	provide	VERB
ijtc-760	29	19	information	information	NOUN
ijtc-760	29	20	instantly	instantly	ADV
ijtc-760	29	21	to	to	ADP
ijtc-760	29	22	global	global	ADJ
ijtc-760	29	23	audience	audience	NOUN
ijtc-760	29	24	is	be	AUX
ijtc-760	29	25	the	the	DET
ijtc-760	29	26	internet	internet	NOUN
ijtc-760	29	27	.	.	PUNCT
ijtc-760	30	1	presentation	presentation	NOUN
ijtc-760	30	2	and	and	CCONJ
ijtc-760	30	3	disclosure	disclosure	NOUN
ijtc-760	30	4	of	of	ADP
ijtc-760	30	5	the	the	DET
ijtc-760	30	6	internet	internet	NOUN
ijtc-760	30	7	financial	financial	NOUN
ijtc-760	30	8	reporting	reporting	NOUN
ijtc-760	30	9	through	through	ADP
ijtc-760	30	10	the	the	DET
ijtc-760	30	11	website	website	NOUN
ijtc-760	30	12	make	make	VERB
ijtc-760	30	13	it	it	PRON
ijtc-760	30	14	easy	easy	ADJ
ijtc-760	30	15	and	and	CCONJ
ijtc-760	30	16	simple	simple	ADJ
ijtc-760	30	17	for	for	SCONJ
ijtc-760	30	18	investors	investor	NOUN
ijtc-760	30	19	to	to	PART
ijtc-760	30	20	access	access	VERB
ijtc-760	30	21	the	the	DET
ijtc-760	30	22	information	information	NOUN
ijtc-760	30	23	of	of	ADP
ijtc-760	30	24	the	the	DET
ijtc-760	30	25	company	company	NOUN
ijtc-760	30	26	,	,	PUNCT
ijtc-760	30	27	hence	hence	ADV
ijtc-760	30	28	,	,	PUNCT
ijtc-760	30	29	it	it	PRON
ijtc-760	30	30	serves	serve	VERB
ijtc-760	30	31	as	as	ADP
ijtc-760	30	32	one	one	NUM
ijtc-760	30	33	of	of	ADP
ijtc-760	30	34	the	the	DET
ijtc-760	30	35	factors	factor	NOUN
ijtc-760	30	36	considered	consider	VERB
ijtc-760	30	37	in	in	ADP
ijtc-760	30	38	making	make	VERB
ijtc-760	30	39	fast	fast	ADJ
ijtc-760	30	40	and	and	CCONJ
ijtc-760	30	41	accurate	accurate	ADJ
ijtc-760	30	42	investment	investment	NOUN
ijtc-760	30	43	decisions	decision	NOUN
ijtc-760	30	44	(	(	PUNCT
ijtc-760	30	45	amalia	amalia	PROPN
ijtc-760	30	46	&	&	CCONJ
ijtc-760	30	47	azib	azib	PROPN
ijtc-760	30	48	,	,	PUNCT
ijtc-760	30	49	2016	2016	NUM
ijtc-760	30	50	)	)	PUNCT
ijtc-760	30	51	.	.	PUNCT
ijtc-760	31	1	indonesia	indonesia	PROPN
ijtc-760	31	2	energy	energy	NOUN
ijtc-760	31	3	exploitation	exploitation	NOUN
ijtc-760	31	4	tbk	tbk	NOUN
ijtc-760	31	5	(	(	PUNCT
ijtc-760	31	6	cnko	cnko	PROPN
ijtc-760	31	7	)	)	PUNCT
ijtc-760	31	8	and	and	CCONJ
ijtc-760	31	9	elnusa	elnusa	X
ijtc-760	31	10	tbk	tbk	PROPN
ijtc-760	31	11	(	(	PUNCT
ijtc-760	31	12	elsa	elsa	PROPN
ijtc-760	31	13	)	)	PUNCT
ijtc-760	31	14	experienced	experience	VERB
ijtc-760	31	15	a	a	DET
ijtc-760	31	16	decrease	decrease	NOUN
ijtc-760	31	17	in	in	ADP
ijtc-760	31	18	ifr	ifr	PROPN
ijtc-760	31	19	points	point	NOUN
ijtc-760	31	20	in	in	ADP
ijtc-760	31	21	2020	2020	NUM
ijtc-760	31	22	.	.	PUNCT
ijtc-760	32	1	from	from	ADP
ijtc-760	32	2	the	the	DET
ijtc-760	32	3	maximum	maximum	ADJ
ijtc-760	32	4	ifr	ifr	PROPN
ijtc-760	32	5	score	score	NOUN
ijtc-760	32	6	of	of	ADP
ijtc-760	32	7	12	12	NUM
ijtc-760	32	8	,	,	PUNCT
ijtc-760	32	9	cnko	cnko	PROPN
ijtc-760	32	10	’s	’s	PART
ijtc-760	32	11	ifr	ifr	PROPN
ijtc-760	32	12	points	point	NOUN
ijtc-760	32	13	were	be	AUX
ijtc-760	32	14	lower	low	ADJ
ijtc-760	32	15	,	,	PUNCT
ijtc-760	32	16	from	from	ADP
ijtc-760	32	17	6	6	NUM
ijtc-760	32	18	to	to	PART
ijtc-760	32	19	5	5	NUM
ijtc-760	32	20	in	in	ADP
ijtc-760	32	21	2020	2020	NUM
ijtc-760	32	22	cnko	cnko	PROPN
ijtc-760	32	23	’s	’s	PART
ijtc-760	32	24	main	main	ADJ
ijtc-760	32	25	page	page	NOUN
ijtc-760	32	26	of	of	ADP
ijtc-760	32	27	the	the	DET
ijtc-760	32	28	website	website	NOUN
ijtc-760	32	29	failed	fail	VERB
ijtc-760	32	30	to	to	PART
ijtc-760	32	31	issue	issue	VERB
ijtc-760	32	32	current	current	ADJ
ijtc-760	32	33	news	news	NOUN
ijtc-760	32	34	.	.	PUNCT
ijtc-760	33	1	similarly	similarly	ADV
ijtc-760	33	2	,	,	PUNCT
ijtc-760	33	3	the	the	DET
ijtc-760	33	4	points	point	NOUN
ijtc-760	33	5	ifr	ifr	PROPN
ijtc-760	33	6	elsa	elsa	PROPN
ijtc-760	33	7	dropped	drop	VERB
ijtc-760	33	8	from	from	ADP
ijtc-760	33	9	7	7	NUM
ijtc-760	33	10	to	to	PART
ijtc-760	33	11	6	6	NUM
ijtc-760	33	12	in	in	ADP
ijtc-760	33	13	2020	2020	NUM
ijtc-760	33	14	.	.	PUNCT
ijtc-760	34	1	the	the	DET
ijtc-760	34	2	results	result	NOUN
ijtc-760	34	3	of	of	ADP
ijtc-760	34	4	the	the	DET
ijtc-760	34	5	study	study	NOUN
ijtc-760	34	6	regarding	regard	VERB
ijtc-760	34	7	the	the	DET
ijtc-760	34	8	correlation	correlation	NOUN
ijtc-760	34	9	between	between	ADP
ijtc-760	34	10	the	the	DET
ijtc-760	34	11	ownership	ownership	NOUN
ijtc-760	34	12	concentration	concentration	NOUN
ijtc-760	34	13	,	,	PUNCT
ijtc-760	34	14	company	company	NOUN
ijtc-760	34	15	size	size	NOUN
ijtc-760	34	16	,	,	PUNCT
ijtc-760	34	17	and	and	CCONJ
ijtc-760	34	18	profitability	profitability	NOUN
ijtc-760	34	19	on	on	ADP
ijtc-760	34	20	ifr	ifr	PROPN
ijtc-760	34	21	still	still	ADV
ijtc-760	34	22	need	need	VERB
ijtc-760	34	23	to	to	PART
ijtc-760	34	24	be	be	AUX
ijtc-760	34	25	updated	update	VERB
ijtc-760	34	26	since	since	SCONJ
ijtc-760	34	27	there	there	PRON
ijtc-760	34	28	are	be	VERB
ijtc-760	34	29	so	so	ADV
ijtc-760	34	30	many	many	ADJ
ijtc-760	34	31	differences	difference	NOUN
ijtc-760	34	32	of	of	ADP
ijtc-760	34	33	opinion	opinion	NOUN
ijtc-760	34	34	.	.	PUNCT
ijtc-760	35	1	the	the	DET
ijtc-760	35	2	present	present	ADJ
ijtc-760	35	3	conditions	condition	NOUN
ijtc-760	35	4	serve	serve	VERB
ijtc-760	35	5	as	as	ADP
ijtc-760	35	6	the	the	DET
ijtc-760	35	7	background	background	NOUN
ijtc-760	35	8	of	of	ADP
ijtc-760	35	9	the	the	DET
ijtc-760	35	10	research	research	NOUN
ijtc-760	35	11	.	.	PUNCT
ijtc-760	36	1	based	base	VERB
ijtc-760	36	2	on	on	ADP
ijtc-760	36	3	the	the	DET
ijtc-760	36	4	explanation	explanation	NOUN
ijtc-760	36	5	before	before	ADV
ijtc-760	36	6	,	,	PUNCT
ijtc-760	36	7	the	the	DET
ijtc-760	36	8	writer	writer	NOUN
ijtc-760	36	9	proposed	propose	VERB
ijtc-760	36	10	a	a	DET
ijtc-760	36	11	hypothesis	hypothesis	NOUN
ijtc-760	36	12	:	:	PUNCT
ijtc-760	36	13	h1	h1	NOUN
ijtc-760	36	14	:	:	PUNCT
ijtc-760	36	15	internet	internet	NOUN
ijtc-760	36	16	financial	financial	ADJ
ijtc-760	36	17	reporting	reporting	NOUN
ijtc-760	36	18	is	be	AUX
ijtc-760	36	19	impacted	impact	VERB
ijtc-760	36	20	by	by	ADP
ijtc-760	36	21	ownership	ownership	NOUN
ijtc-760	36	22	concentration	concentration	NOUN
ijtc-760	36	23	,	,	PUNCT
ijtc-760	36	24	company	company	NOUN
ijtc-760	36	25	size	size	NOUN
ijtc-760	36	26	,	,	PUNCT
ijtc-760	36	27	and	and	CCONJ
ijtc-760	36	28	profitability	profitability	NOUN
ijtc-760	36	29	ownership	ownership	NOUN
ijtc-760	36	30	concentration	concentration	NOUN
ijtc-760	36	31	is	be	AUX
ijtc-760	36	32	an	an	DET
ijtc-760	36	33	investor	investor	NOUN
ijtc-760	36	34	or	or	CCONJ
ijtc-760	36	35	shareholder	shareholder	NOUN
ijtc-760	36	36	who	who	PRON
ijtc-760	36	37	owns	own	VERB
ijtc-760	36	38	the	the	DET
ijtc-760	36	39	majority	majority	NOUN
ijtc-760	36	40	of	of	ADP
ijtc-760	36	41	all	all	DET
ijtc-760	36	42	outstanding	outstanding	ADJ
ijtc-760	36	43	shares	share	NOUN
ijtc-760	36	44	in	in	ADP
ijtc-760	36	45	a	a	DET
ijtc-760	36	46	company	company	NOUN
ijtc-760	36	47	and	and	CCONJ
ijtc-760	36	48	highly	highly	ADV
ijtc-760	36	49	influences	influence	NOUN
ijtc-760	36	50	company	company	NOUN
ijtc-760	36	51	decisions	decision	NOUN
ijtc-760	36	52	(	(	PUNCT
ijtc-760	36	53	lestari	lestari	PROPN
ijtc-760	36	54	&	&	CCONJ
ijtc-760	36	55	naimah	naimah	PROPN
ijtc-760	36	56	,	,	PUNCT
ijtc-760	36	57	2020	2020	NUM
ijtc-760	36	58	)	)	PUNCT
ijtc-760	36	59	.	.	PUNCT
ijtc-760	37	1	managers	manager	NOUN
ijtc-760	37	2	who	who	PRON
ijtc-760	37	3	are	be	AUX
ijtc-760	37	4	more	more	ADV
ijtc-760	37	5	disciplined	disciplined	ADJ
ijtc-760	37	6	is	be	AUX
ijtc-760	37	7	a	a	DET
ijtc-760	37	8	reflection	reflection	NOUN
ijtc-760	37	9	of	of	ADP
ijtc-760	37	10	ownership	ownership	NOUN
ijtc-760	37	11	concentration	concentration	NOUN
ijtc-760	37	12	,	,	PUNCT
ijtc-760	37	13	and	and	CCONJ
ijtc-760	37	14	this	this	PRON
ijtc-760	37	15	can	can	AUX
ijtc-760	37	16	be	be	AUX
ijtc-760	37	17	used	use	VERB
ijtc-760	37	18	to	to	PART
ijtc-760	37	19	monitor	monitor	VERB
ijtc-760	37	20	managers	manager	NOUN
ijtc-760	37	21	'	'	PART
ijtc-760	37	22	performance	performance	NOUN
ijtc-760	37	23	(	(	PUNCT
ijtc-760	37	24	permatasari	permatasari	X
ijtc-760	37	25	et	et	PROPN
ijtc-760	37	26	al	al	PROPN
ijtc-760	37	27	.	.	PROPN
ijtc-760	37	28	,	,	PUNCT
ijtc-760	37	29	2021	2021	NUM
ijtc-760	37	30	)	)	PUNCT
ijtc-760	37	31	.	.	PUNCT
ijtc-760	38	1	however	however	ADV
ijtc-760	38	2	,	,	PUNCT
ijtc-760	38	3	according	accord	VERB
ijtc-760	38	4	to	to	ADP
ijtc-760	38	5	(	(	PUNCT
ijtc-760	38	6	dâmaso	dâmaso	PROPN
ijtc-760	38	7	&	&	CCONJ
ijtc-760	38	8	lourenço	lourenço	PROPN
ijtc-760	38	9	,	,	PUNCT
ijtc-760	38	10	2011	2011	NUM
ijtc-760	38	11	)	)	PUNCT
ijtc-760	38	12	if	if	SCONJ
ijtc-760	38	13	the	the	DET
ijtc-760	38	14	concentration	concentration	NOUN
ijtc-760	38	15	of	of	ADP
ijtc-760	38	16	ownership	ownership	NOUN
ijtc-760	38	17	is	be	AUX
ijtc-760	38	18	high	high	ADJ
ijtc-760	38	19	,	,	PUNCT
ijtc-760	38	20	there	there	PRON
ijtc-760	38	21	will	will	AUX
ijtc-760	38	22	be	be	AUX
ijtc-760	38	23	fewer	few	ADJ
ijtc-760	38	24	shareholders	shareholder	NOUN
ijtc-760	38	25	in	in	ADP
ijtc-760	38	26	a	a	DET
ijtc-760	38	27	company	company	NOUN
ijtc-760	38	28	,	,	PUNCT
ijtc-760	38	29	an	an	DET
ijtc-760	38	30	effect	effect	NOUN
ijtc-760	38	31	from	from	ADP
ijtc-760	38	32	a	a	DET
ijtc-760	38	33	reduced	reduce	VERB
ijtc-760	38	34	disclosure	disclosure	NOUN
ijtc-760	38	35	information	information	NOUN
ijtc-760	38	36	shared	share	VERB
ijtc-760	38	37	in	in	ADP
ijtc-760	38	38	ifr	ifr	PROPN
ijtc-760	38	39	.	.	PUNCT
ijtc-760	39	1	the	the	DET
ijtc-760	39	2	more	more	ADV
ijtc-760	39	3	concentrated	concentrated	ADJ
ijtc-760	39	4	shareholders	shareholder	NOUN
ijtc-760	39	5	structure	structure	NOUN
ijtc-760	39	6	in	in	ADP
ijtc-760	39	7	the	the	DET
ijtc-760	39	8	company	company	NOUN
ijtc-760	39	9	the	the	DET
ijtc-760	39	10	less	less	ADV
ijtc-760	39	11	incentive	incentive	NOUN
ijtc-760	39	12	the	the	DET
ijtc-760	39	13	company	company	NOUN
ijtc-760	39	14	has	have	VERB
ijtc-760	39	15	to	to	PART
ijtc-760	39	16	disclose	disclose	VERB
ijtc-760	39	17	information	information	NOUN
ijtc-760	39	18	voluntarily	voluntarily	ADV
ijtc-760	39	19	(	(	PUNCT
ijtc-760	39	20	khlifi	khlifi	PROPN
ijtc-760	39	21	,	,	PUNCT
ijtc-760	39	22	2022	2022	NUM
ijtc-760	39	23	)	)	PUNCT
ijtc-760	39	24	.	.	PUNCT
ijtc-760	40	1	this	this	DET
ijtc-760	40	2	research	research	NOUN
ijtc-760	40	3	conducted	conduct	VERB
ijtc-760	40	4	by	by	ADP
ijtc-760	40	5	(	(	PUNCT
ijtc-760	40	6	oktaviani	oktaviani	PROPN
ijtc-760	40	7	et	et	PROPN
ijtc-760	40	8	al	al	PROPN
ijtc-760	40	9	.	.	PROPN
ijtc-760	40	10	,	,	PUNCT
ijtc-760	40	11	2020	2020	NUM
ijtc-760	40	12	)	)	PUNCT
ijtc-760	40	13	,	,	PUNCT
ijtc-760	40	14	(	(	PUNCT
ijtc-760	40	15	khlifi	khlifi	PROPN
ijtc-760	40	16	,	,	PUNCT
ijtc-760	40	17	2022	2022	NUM
ijtc-760	40	18	)	)	PUNCT
ijtc-760	40	19	and	and	CCONJ
ijtc-760	40	20	(	(	PUNCT
ijtc-760	40	21	dâmaso	dâmaso	PROPN
ijtc-760	40	22	&	&	CCONJ
ijtc-760	40	23	lourenço	lourenço	PROPN
ijtc-760	40	24	,	,	PUNCT
ijtc-760	40	25	2011	2011	NUM
ijtc-760	40	26	)	)	PUNCT
ijtc-760	40	27	indicated	indicate	VERB
ijtc-760	40	28	similar	similar	ADJ
ijtc-760	40	29	results	result	NOUN
ijtc-760	40	30	.	.	PUNCT
ijtc-760	41	1	however	however	ADV
ijtc-760	41	2	,	,	PUNCT
ijtc-760	41	3	(	(	PUNCT
ijtc-760	41	4	nazar	nazar	NOUN
ijtc-760	41	5	&	&	CCONJ
ijtc-760	41	6	syafrizal	syafrizal	PROPN
ijtc-760	41	7	,	,	PUNCT
ijtc-760	41	8	2019	2019	NUM
ijtc-760	41	9	)	)	PUNCT
ijtc-760	41	10	and	and	CCONJ
ijtc-760	41	11	(	(	PUNCT
ijtc-760	41	12	dewi	dewi	PROPN
ijtc-760	41	13	,	,	PUNCT
ijtc-760	41	14	2019	2019	NUM
ijtc-760	41	15	)	)	PUNCT
ijtc-760	41	16	obtained	obtain	VERB
ijtc-760	41	17	different	different	ADJ
ijtc-760	41	18	results	result	NOUN
ijtc-760	41	19	and	and	CCONJ
ijtc-760	41	20	found	find	VERB
ijtc-760	41	21	no	no	DET
ijtc-760	41	22	correlation	correlation	NOUN
ijtc-760	41	23	between	between	ADP
ijtc-760	41	24	ownership	ownership	NOUN
ijtc-760	41	25	concentration	concentration	NOUN
ijtc-760	41	26	and	and	CCONJ
ijtc-760	41	27	ifr	ifr	PROPN
ijtc-760	41	28	.	.	PUNCT
ijtc-760	42	1	from	from	ADP
ijtc-760	42	2	the	the	DET
ijtc-760	42	3	description	description	NOUN
ijtc-760	42	4	stated	state	VERB
ijtc-760	42	5	,	,	PUNCT
ijtc-760	42	6	the	the	DET
ijtc-760	42	7	writer	writer	NOUN
ijtc-760	42	8	proposed	propose	VERB
ijtc-760	42	9	a	a	DET
ijtc-760	42	10	hypothesis	hypothesis	NOUN
ijtc-760	42	11	:	:	PUNCT
ijtc-760	42	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	42	13	the	the	DET
ijtc-760	42	14	effect	effect	NOUN
ijtc-760	42	15	of	of	ADP
ijtc-760	42	16	ownership	ownership	NOUN
ijtc-760	42	17	concentration	concentration	NOUN
ijtc-760	42	18	,	,	PUNCT
ijtc-760	42	19	company	company	NOUN
ijtc-760	42	20	size	size	NOUN
ijtc-760	42	21	,	,	PUNCT
ijtc-760	42	22	and	and	CCONJ
ijtc-760	42	23	profitability	profitability	NOUN
ijtc-760	42	24	on	on	ADP
ijtc-760	42	25	internet	internet	NOUN
ijtc-760	42	26	financial	financial	ADJ
ijtc-760	42	27	reporting	reporting	NOUN
ijtc-760	42	28	lestari	lestari	PROPN
ijtc-760	42	29	and	and	CCONJ
ijtc-760	42	30	fauzi	fauzi	PROPN
ijtc-760	42	31	440	440	NUM
ijtc-760	42	32	|	|	ADV
ijtc-760	42	33	ilomata	ilomata	PROPN
ijtc-760	42	34	international	international	ADJ
ijtc-760	42	35	journal	journal	NOUN
ijtc-760	42	36	of	of	ADP
ijtc-760	42	37	tax	tax	PROPN
ijtc-760	42	38	&	&	CCONJ
ijtc-760	42	39	accounting	accounting	PROPN
ijtc-760	42	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	42	41	h2	h2	NOUN
ijtc-760	42	42	:	:	PUNCT
ijtc-760	42	43	internet	internet	NOUN
ijtc-760	42	44	financial	financial	ADJ
ijtc-760	42	45	reporting	reporting	NOUN
ijtc-760	42	46	is	be	AUX
ijtc-760	42	47	negatively	negatively	ADV
ijtc-760	42	48	impacted	impact	VERB
ijtc-760	42	49	by	by	ADP
ijtc-760	42	50	ownership	ownership	NOUN
ijtc-760	42	51	concentration	concentration	NOUN
ijtc-760	42	52	(	(	PUNCT
ijtc-760	42	53	sharma	sharma	PROPN
ijtc-760	42	54	&	&	CCONJ
ijtc-760	42	55	bhardwaj	bhardwaj	PROPN
ijtc-760	42	56	,	,	PUNCT
ijtc-760	42	57	2022	2022	NUM
ijtc-760	42	58	)	)	PUNCT
ijtc-760	42	59	,	,	PUNCT
ijtc-760	42	60	and	and	CCONJ
ijtc-760	42	61	(	(	PUNCT
ijtc-760	42	62	meinawati	meinawati	PROPN
ijtc-760	42	63	et	et	PROPN
ijtc-760	42	64	al	al	PROPN
ijtc-760	42	65	.	.	PROPN
ijtc-760	42	66	,	,	PUNCT
ijtc-760	42	67	2020a	2020a	NUM
ijtc-760	42	68	)	)	PUNCT
ijtc-760	42	69	,	,	PUNCT
ijtc-760	42	70	in	in	ADP
ijtc-760	42	71	their	their	PRON
ijtc-760	42	72	study	study	NOUN
ijtc-760	42	73	found	find	VERB
ijtc-760	42	74	that	that	SCONJ
ijtc-760	42	75	the	the	PRON
ijtc-760	42	76	larger	large	ADJ
ijtc-760	42	77	the	the	DET
ijtc-760	42	78	company	company	NOUN
ijtc-760	42	79	,	,	PUNCT
ijtc-760	42	80	the	the	PRON
ijtc-760	42	81	higher	high	ADJ
ijtc-760	42	82	its	its	PRON
ijtc-760	42	83	ifr	ifr	NOUN
ijtc-760	42	84	points	point	NOUN
ijtc-760	42	85	.	.	PUNCT
ijtc-760	43	1	company	company	NOUN
ijtc-760	43	2	size	size	NOUN
ijtc-760	43	3	is	be	AUX
ijtc-760	43	4	a	a	DET
ijtc-760	43	5	scale	scale	NOUN
ijtc-760	43	6	of	of	ADP
ijtc-760	43	7	how	how	SCONJ
ijtc-760	43	8	big	big	ADJ
ijtc-760	43	9	the	the	DET
ijtc-760	43	10	company	company	NOUN
ijtc-760	43	11	is	be	AUX
ijtc-760	43	12	measured	measure	VERB
ijtc-760	43	13	by	by	ADP
ijtc-760	43	14	the	the	DET
ijtc-760	43	15	market	market	NOUN
ijtc-760	43	16	capitalization	capitalization	NOUN
ijtc-760	43	17	,	,	PUNCT
ijtc-760	43	18	total	total	NOUN
ijtc-760	43	19	of	of	ADP
ijtc-760	43	20	sales	sale	NOUN
ijtc-760	43	21	,	,	PUNCT
ijtc-760	43	22	or	or	CCONJ
ijtc-760	43	23	total	total	ADJ
ijtc-760	43	24	assets	asset	NOUN
ijtc-760	43	25	(	(	PUNCT
ijtc-760	43	26	suzan	suzan	PROPN
ijtc-760	43	27	&	&	CCONJ
ijtc-760	43	28	aini	aini	PROPN
ijtc-760	43	29	,	,	PUNCT
ijtc-760	43	30	2022	2022	NUM
ijtc-760	43	31	)	)	PUNCT
ijtc-760	43	32	.	.	PUNCT
ijtc-760	44	1	(	(	PUNCT
ijtc-760	44	2	nurbaiti	nurbaiti	INTJ
ijtc-760	44	3	et	et	PROPN
ijtc-760	44	4	al	al	PROPN
ijtc-760	44	5	.	.	PROPN
ijtc-760	44	6	,	,	PUNCT
ijtc-760	44	7	2021	2021	NUM
ijtc-760	44	8	)	)	PUNCT
ijtc-760	44	9	states	state	VERB
ijtc-760	44	10	that	that	SCONJ
ijtc-760	44	11	company	company	NOUN
ijtc-760	44	12	size	size	NOUN
ijtc-760	44	13	is	be	AUX
ijtc-760	44	14	a	a	DET
ijtc-760	44	15	benchmark	benchmark	NOUN
ijtc-760	44	16	for	for	ADP
ijtc-760	44	17	how	how	SCONJ
ijtc-760	44	18	big	big	ADJ
ijtc-760	44	19	the	the	DET
ijtc-760	44	20	company	company	NOUN
ijtc-760	44	21	is	be	AUX
ijtc-760	44	22	in	in	ADP
ijtc-760	44	23	conducting	conduct	VERB
ijtc-760	44	24	economic	economic	ADJ
ijtc-760	44	25	activities	activity	NOUN
ijtc-760	44	26	.	.	PUNCT
ijtc-760	45	1	the	the	PRON
ijtc-760	45	2	bigger	big	ADJ
ijtc-760	45	3	the	the	DET
ijtc-760	45	4	company	company	NOUN
ijtc-760	45	5	,	,	PUNCT
ijtc-760	45	6	the	the	DET
ijtc-760	45	7	more	more	ADJ
ijtc-760	45	8	responsibility	responsibility	NOUN
ijtc-760	45	9	it	it	PRON
ijtc-760	45	10	has	have	VERB
ijtc-760	45	11	to	to	PART
ijtc-760	45	12	share	share	VERB
ijtc-760	45	13	more	more	ADV
ijtc-760	45	14	complete	complete	ADJ
ijtc-760	45	15	information	information	NOUN
ijtc-760	45	16	(	(	PUNCT
ijtc-760	45	17	rahmawati	rahmawati	NOUN
ijtc-760	45	18	,	,	PUNCT
ijtc-760	45	19	2020	2020	NUM
ijtc-760	45	20	)	)	PUNCT
ijtc-760	45	21	.	.	PUNCT
ijtc-760	46	1	(	(	PUNCT
ijtc-760	46	2	fortanier	fortanier	NOUN
ijtc-760	46	3	et	et	PROPN
ijtc-760	46	4	al	al	PROPN
ijtc-760	46	5	.	.	PROPN
ijtc-760	46	6	,	,	PUNCT
ijtc-760	46	7	2011	2011	NUM
ijtc-760	46	8	)	)	PUNCT
ijtc-760	46	9	stated	state	VERB
ijtc-760	46	10	,	,	PUNCT
ijtc-760	46	11	the	the	DET
ijtc-760	46	12	company	company	NOUN
ijtc-760	46	13	great	great	ADJ
ijtc-760	46	14	impact	impact	NOUN
ijtc-760	46	15	that	that	PRON
ijtc-760	46	16	made	make	VERB
ijtc-760	46	17	the	the	DET
ijtc-760	46	18	company	company	NOUN
ijtc-760	46	19	more	more	ADV
ijtc-760	46	20	visible	visible	ADJ
ijtc-760	46	21	and	and	CCONJ
ijtc-760	46	22	generate	generate	VERB
ijtc-760	46	23	more	more	ADJ
ijtc-760	46	24	pressure	pressure	NOUN
ijtc-760	46	25	from	from	ADP
ijtc-760	46	26	the	the	DET
ijtc-760	46	27	stakeholder	stakeholder	NOUN
ijtc-760	46	28	is	be	AUX
ijtc-760	46	29	due	due	ADJ
ijtc-760	46	30	the	the	DET
ijtc-760	46	31	company	company	NOUN
ijtc-760	46	32	size	size	NOUN
ijtc-760	46	33	.	.	PUNCT
ijtc-760	47	1	large	large	ADJ
ijtc-760	47	2	companies	company	NOUN
ijtc-760	47	3	generally	generally	ADV
ijtc-760	47	4	provide	provide	VERB
ijtc-760	47	5	more	more	ADV
ijtc-760	47	6	complete	complete	ADJ
ijtc-760	47	7	information	information	NOUN
ijtc-760	47	8	because	because	SCONJ
ijtc-760	47	9	investors	investor	NOUN
ijtc-760	47	10	will	will	AUX
ijtc-760	47	11	pay	pay	VERB
ijtc-760	47	12	more	more	ADJ
ijtc-760	47	13	attention	attention	NOUN
ijtc-760	47	14	to	to	ADP
ijtc-760	47	15	and	and	CCONJ
ijtc-760	47	16	seek	seek	VERB
ijtc-760	47	17	information	information	NOUN
ijtc-760	47	18	about	about	ADP
ijtc-760	47	19	the	the	DET
ijtc-760	47	20	company	company	NOUN
ijtc-760	47	21	activities	activity	NOUN
ijtc-760	47	22	,	,	PUNCT
ijtc-760	47	23	therefore	therefore	ADV
ijtc-760	47	24	large	large	ADJ
ijtc-760	47	25	companies	company	NOUN
ijtc-760	47	26	are	be	AUX
ijtc-760	47	27	presumably	presumably	ADV
ijtc-760	47	28	more	more	ADV
ijtc-760	47	29	stable	stable	ADJ
ijtc-760	47	30	and	and	CCONJ
ijtc-760	47	31	have	have	VERB
ijtc-760	47	32	higher	high	ADJ
ijtc-760	47	33	ifr	ifr	PROPN
ijtc-760	47	34	points	point	NOUN
ijtc-760	47	35	,	,	PUNCT
ijtc-760	47	36	the	the	DET
ijtc-760	47	37	conditions	condition	NOUN
ijtc-760	47	38	that	that	PRON
ijtc-760	47	39	would	would	AUX
ijtc-760	47	40	attract	attract	VERB
ijtc-760	47	41	investors	investor	NOUN
ijtc-760	47	42	(	(	PUNCT
ijtc-760	47	43	sabrina	sabrina	PROPN
ijtc-760	47	44	et	et	PROPN
ijtc-760	47	45	al	al	PROPN
ijtc-760	47	46	.	.	PROPN
ijtc-760	47	47	,	,	PUNCT
ijtc-760	47	48	2019	2019	NUM
ijtc-760	47	49	)	)	PUNCT
ijtc-760	47	50	.	.	PUNCT
ijtc-760	48	1	nevertheless	nevertheless	ADV
ijtc-760	48	2	,	,	PUNCT
ijtc-760	48	3	different	different	ADJ
ijtc-760	48	4	research	research	NOUN
ijtc-760	48	5	results	result	NOUN
ijtc-760	48	6	by	by	ADP
ijtc-760	48	7	(	(	PUNCT
ijtc-760	48	8	fitrian	fitrian	PROPN
ijtc-760	48	9	&	&	CCONJ
ijtc-760	48	10	navilah	navilah	PROPN
ijtc-760	48	11	,	,	PUNCT
ijtc-760	48	12	2022	2022	NUM
ijtc-760	48	13	)	)	PUNCT
ijtc-760	48	14	and	and	CCONJ
ijtc-760	48	15	(	(	PUNCT
ijtc-760	48	16	rahmawati	rahmawati	NOUN
ijtc-760	48	17	,	,	PUNCT
ijtc-760	48	18	2020	2020	NUM
ijtc-760	48	19	)	)	PUNCT
ijtc-760	48	20	show	show	VERB
ijtc-760	48	21	no	no	DET
ijtc-760	48	22	connection	connection	NOUN
ijtc-760	48	23	between	between	ADP
ijtc-760	48	24	company	company	NOUN
ijtc-760	48	25	size	size	NOUN
ijtc-760	48	26	and	and	CCONJ
ijtc-760	48	27	ifr	ifr	PROPN
ijtc-760	48	28	.	.	PUNCT
ijtc-760	49	1	from	from	ADP
ijtc-760	49	2	the	the	DET
ijtc-760	49	3	aforementioned	aforementioned	ADJ
ijtc-760	49	4	explanation	explanation	NOUN
ijtc-760	49	5	,	,	PUNCT
ijtc-760	49	6	the	the	DET
ijtc-760	49	7	writer	writer	NOUN
ijtc-760	49	8	proposed	propose	VERB
ijtc-760	49	9	a	a	DET
ijtc-760	49	10	hypothesis	hypothesis	NOUN
ijtc-760	49	11	:	:	PUNCT
ijtc-760	49	12	h3	h3	NOUN
ijtc-760	49	13	:	:	PUNCT
ijtc-760	49	14	internet	internet	NOUN
ijtc-760	49	15	financial	financial	ADJ
ijtc-760	49	16	reporting	reporting	NOUN
ijtc-760	49	17	is	be	AUX
ijtc-760	49	18	positively	positively	ADV
ijtc-760	49	19	impacted	impact	VERB
ijtc-760	49	20	by	by	ADP
ijtc-760	49	21	company	company	NOUN
ijtc-760	49	22	size	size	NOUN
ijtc-760	49	23	.	.	PUNCT
ijtc-760	50	1	profitability	profitability	NOUN
ijtc-760	50	2	is	be	AUX
ijtc-760	50	3	a	a	DET
ijtc-760	50	4	company	company	NOUN
ijtc-760	50	5	ability	ability	NOUN
ijtc-760	50	6	to	to	PART
ijtc-760	50	7	make	make	VERB
ijtc-760	50	8	profits	profit	NOUN
ijtc-760	50	9	within	within	ADP
ijtc-760	50	10	certain	certain	ADJ
ijtc-760	50	11	of	of	ADP
ijtc-760	50	12	period	period	NOUN
ijtc-760	50	13	of	of	ADP
ijtc-760	50	14	time	time	NOUN
ijtc-760	50	15	and	and	CCONJ
ijtc-760	50	16	to	to	PART
ijtc-760	50	17	perform	perform	VERB
ijtc-760	50	18	beyond	beyond	ADP
ijtc-760	50	19	the	the	DET
ijtc-760	50	20	targeted	target	VERB
ijtc-760	50	21	level	level	NOUN
ijtc-760	50	22	of	of	ADP
ijtc-760	50	23	sales	sale	NOUN
ijtc-760	50	24	,	,	PUNCT
ijtc-760	50	25	shared	share	VERB
ijtc-760	50	26	capital	capital	NOUN
ijtc-760	50	27	,	,	PUNCT
ijtc-760	50	28	and	and	CCONJ
ijtc-760	50	29	the	the	DET
ijtc-760	50	30	company	company	NOUN
ijtc-760	50	31	assets	asset	NOUN
ijtc-760	50	32	(	(	PUNCT
ijtc-760	50	33	agustina	agustina	PROPN
ijtc-760	50	34	&	&	CCONJ
ijtc-760	50	35	yanto	yanto	PROPN
ijtc-760	50	36	,	,	PUNCT
ijtc-760	50	37	2022	2022	NUM
ijtc-760	50	38	)	)	PUNCT
ijtc-760	50	39	.	.	PUNCT
ijtc-760	51	1	one	one	NUM
ijtc-760	51	2	of	of	ADP
ijtc-760	51	3	the	the	DET
ijtc-760	51	4	major	major	ADJ
ijtc-760	51	5	concerns	concern	NOUN
ijtc-760	51	6	of	of	ADP
ijtc-760	51	7	every	every	DET
ijtc-760	51	8	firm	firm	NOUN
ijtc-760	51	9	is	be	AUX
ijtc-760	51	10	the	the	DET
ijtc-760	51	11	profitability	profitability	NOUN
ijtc-760	51	12	of	of	ADP
ijtc-760	51	13	the	the	DET
ijtc-760	51	14	company	company	NOUN
ijtc-760	51	15	(	(	PUNCT
ijtc-760	51	16	lim	lim	PROPN
ijtc-760	51	17	&	&	CCONJ
ijtc-760	51	18	rokhim	rokhim	PROPN
ijtc-760	51	19	,	,	PUNCT
ijtc-760	51	20	2020	2020	NUM
ijtc-760	51	21	)	)	PUNCT
ijtc-760	51	22	.	.	PUNCT
ijtc-760	52	1	(	(	PUNCT
ijtc-760	52	2	marwa	marwa	PROPN
ijtc-760	52	3	et	et	PROPN
ijtc-760	52	4	al	al	PROPN
ijtc-760	52	5	.	.	PROPN
ijtc-760	52	6	,	,	PUNCT
ijtc-760	52	7	2017	2017	NUM
ijtc-760	52	8	)	)	PUNCT
ijtc-760	52	9	stated	state	VERB
ijtc-760	52	10	that	that	SCONJ
ijtc-760	52	11	profitability	profitability	NOUN
ijtc-760	52	12	is	be	AUX
ijtc-760	52	13	the	the	DET
ijtc-760	52	14	result	result	NOUN
ijtc-760	52	15	of	of	ADP
ijtc-760	52	16	various	various	ADJ
ijtc-760	52	17	company	company	NOUN
ijtc-760	52	18	policies	policy	NOUN
ijtc-760	52	19	and	and	CCONJ
ijtc-760	52	20	decisions	decision	NOUN
ijtc-760	52	21	.	.	PUNCT
ijtc-760	53	1	profitability	profitability	NOUN
ijtc-760	53	2	can	can	AUX
ijtc-760	53	3	also	also	ADV
ijtc-760	53	4	measure	measure	VERB
ijtc-760	53	5	the	the	DET
ijtc-760	53	6	company	company	NOUN
ijtc-760	53	7	capability	capability	NOUN
ijtc-760	53	8	to	to	PART
ijtc-760	53	9	generate	generate	VERB
ijtc-760	53	10	profits	profit	NOUN
ijtc-760	53	11	by	by	ADP
ijtc-760	53	12	calculating	calculate	VERB
ijtc-760	53	13	the	the	DET
ijtc-760	53	14	assets	asset	NOUN
ijtc-760	53	15	of	of	ADP
ijtc-760	53	16	the	the	DET
ijtc-760	53	17	company	company	NOUN
ijtc-760	53	18	and	and	CCONJ
ijtc-760	53	19	the	the	DET
ijtc-760	53	20	costs	cost	NOUN
ijtc-760	53	21	adjusted	adjust	VERB
ijtc-760	53	22	from	from	ADP
ijtc-760	53	23	the	the	DET
ijtc-760	53	24	total	total	NOUN
ijtc-760	53	25	of	of	ADP
ijtc-760	53	26	the	the	DET
ijtc-760	53	27	assets	asset	NOUN
ijtc-760	53	28	(	(	PUNCT
ijtc-760	53	29	kurniawati	kurniawati	NOUN
ijtc-760	53	30	,	,	PUNCT
ijtc-760	53	31	2018	2018	NUM
ijtc-760	53	32	)	)	PUNCT
ijtc-760	53	33	.	.	PUNCT
ijtc-760	54	1	undoubtedly	undoubtedly	ADV
ijtc-760	54	2	that	that	SCONJ
ijtc-760	54	3	the	the	DET
ijtc-760	54	4	company	company	NOUN
ijtc-760	54	5	profits	profit	NOUN
ijtc-760	54	6	can	can	AUX
ijtc-760	54	7	attract	attract	VERB
ijtc-760	54	8	investors	investor	NOUN
ijtc-760	54	9	(	(	PUNCT
ijtc-760	54	10	dwiastuti	dwiastuti	PROPN
ijtc-760	54	11	&	&	CCONJ
ijtc-760	54	12	dillak	dillak	PROPN
ijtc-760	54	13	,	,	PUNCT
ijtc-760	54	14	2019	2019	NUM
ijtc-760	54	15	)	)	PUNCT
ijtc-760	54	16	.	.	PUNCT
ijtc-760	55	1	company	company	NOUN
ijtc-760	55	2	profitability	profitability	NOUN
ijtc-760	55	3	reflects	reflect	VERB
ijtc-760	55	4	on	on	ADP
ijtc-760	55	5	how	how	SCONJ
ijtc-760	55	6	the	the	DET
ijtc-760	55	7	company	company	NOUN
ijtc-760	55	8	management	management	NOUN
ijtc-760	55	9	manages	manage	VERB
ijtc-760	55	10	the	the	DET
ijtc-760	55	11	company	company	NOUN
ijtc-760	55	12	assets	asset	NOUN
ijtc-760	55	13	properly	properly	ADV
ijtc-760	55	14	,	,	PUNCT
ijtc-760	55	15	and	and	CCONJ
ijtc-760	55	16	how	how	SCONJ
ijtc-760	55	17	performance	performance	NOUN
ijtc-760	55	18	-	-	PUNCT
ijtc-760	55	19	related	relate	VERB
ijtc-760	55	20	information	information	NOUN
ijtc-760	55	21	is	be	AUX
ijtc-760	55	22	adequately	adequately	ADV
ijtc-760	55	23	-	-	PUNCT
ijtc-760	55	24	conveyed	convey	VERB
ijtc-760	55	25	through	through	ADP
ijtc-760	55	26	the	the	DET
ijtc-760	55	27	internet	internet	NOUN
ijtc-760	55	28	financial	financial	ADJ
ijtc-760	55	29	reporting	reporting	NOUN
ijtc-760	55	30	since	since	SCONJ
ijtc-760	55	31	these	these	DET
ijtc-760	55	32	two	two	NUM
ijtc-760	55	33	factors	factor	NOUN
ijtc-760	55	34	serve	serve	VERB
ijtc-760	55	35	as	as	ADP
ijtc-760	55	36	indicators	indicator	NOUN
ijtc-760	55	37	towards	towards	ADP
ijtc-760	55	38	the	the	DET
ijtc-760	55	39	company	company	NOUN
ijtc-760	55	40	success	success	NOUN
ijtc-760	55	41	(	(	PUNCT
ijtc-760	55	42	adugna	adugna	PROPN
ijtc-760	55	43	&	&	CCONJ
ijtc-760	55	44	kumar	kumar	PROPN
ijtc-760	55	45	,	,	PUNCT
ijtc-760	55	46	2021	2021	NUM
ijtc-760	55	47	)	)	PUNCT
ijtc-760	55	48	.	.	PUNCT
ijtc-760	56	1	(	(	PUNCT
ijtc-760	56	2	alarussi	alarussi	PROPN
ijtc-760	56	3	&	&	CCONJ
ijtc-760	56	4	alhaderi	alhaderi	PROPN
ijtc-760	56	5	,	,	PUNCT
ijtc-760	56	6	2018	2018	NUM
ijtc-760	56	7	)	)	PUNCT
ijtc-760	56	8	also	also	ADV
ijtc-760	56	9	stated	state	VERB
ijtc-760	56	10	that	that	SCONJ
ijtc-760	56	11	the	the	DET
ijtc-760	56	12	ability	ability	NOUN
ijtc-760	56	13	to	to	PART
ijtc-760	56	14	identify	identify	VERB
ijtc-760	56	15	the	the	DET
ijtc-760	56	16	chance	chance	NOUN
ijtc-760	56	17	of	of	ADP
ijtc-760	56	18	profit	profit	NOUN
ijtc-760	56	19	reflects	reflect	VERB
ijtc-760	56	20	the	the	DET
ijtc-760	56	21	quality	quality	NOUN
ijtc-760	56	22	and	and	CCONJ
ijtc-760	56	23	efficiency	efficiency	NOUN
ijtc-760	56	24	of	of	ADP
ijtc-760	56	25	the	the	DET
ijtc-760	56	26	managers	manager	NOUN
ijtc-760	56	27	of	of	ADP
ijtc-760	56	28	the	the	DET
ijtc-760	56	29	company	company	NOUN
ijtc-760	56	30	.	.	PUNCT
ijtc-760	57	1	companies	company	NOUN
ijtc-760	57	2	with	with	ADP
ijtc-760	57	3	most	most	ADJ
ijtc-760	57	4	profit	profit	NOUN
ijtc-760	57	5	will	will	AUX
ijtc-760	57	6	provide	provide	VERB
ijtc-760	57	7	better	well	ADJ
ijtc-760	57	8	quality	quality	NOUN
ijtc-760	57	9	in	in	ADP
ijtc-760	57	10	disclosing	disclose	VERB
ijtc-760	57	11	information	information	NOUN
ijtc-760	57	12	for	for	ADP
ijtc-760	57	13	the	the	DET
ijtc-760	57	14	market	market	NOUN
ijtc-760	57	15	(	(	PUNCT
ijtc-760	57	16	bini	bini	PROPN
ijtc-760	57	17	et	et	PROPN
ijtc-760	57	18	al	al	PROPN
ijtc-760	57	19	.	.	PROPN
ijtc-760	57	20	,	,	PUNCT
ijtc-760	57	21	2011	2011	NUM
ijtc-760	57	22	)	)	PUNCT
ijtc-760	57	23	in	in	ADP
ijtc-760	57	24	(	(	PUNCT
ijtc-760	57	25	musleh	musleh	PROPN
ijtc-760	57	26	al	al	PROPN
ijtc-760	57	27	-	-	PUNCT
ijtc-760	57	28	sartawi	sartawi	PROPN
ijtc-760	57	29	&	&	CCONJ
ijtc-760	57	30	reyad	reyad	PROPN
ijtc-760	57	31	,	,	PUNCT
ijtc-760	57	32	2018	2018	NUM
ijtc-760	57	33	)	)	PUNCT
ijtc-760	57	34	.	.	PUNCT
ijtc-760	58	1	furthermore	furthermore	ADV
ijtc-760	58	2	,	,	PUNCT
ijtc-760	58	3	(	(	PUNCT
ijtc-760	58	4	sharma	sharma	PROPN
ijtc-760	58	5	&	&	CCONJ
ijtc-760	58	6	bhardwaj	bhardwaj	PROPN
ijtc-760	58	7	,	,	PUNCT
ijtc-760	58	8	2022	2022	NUM
ijtc-760	58	9	)	)	PUNCT
ijtc-760	58	10	explained	explain	VERB
ijtc-760	58	11	that	that	SCONJ
ijtc-760	58	12	companies	company	NOUN
ijtc-760	58	13	showing	show	VERB
ijtc-760	58	14	an	an	DET
ijtc-760	58	15	increase	increase	NOUN
ijtc-760	58	16	in	in	ADP
ijtc-760	58	17	profit	profit	NOUN
ijtc-760	58	18	will	will	AUX
ijtc-760	58	19	get	get	VERB
ijtc-760	58	20	more	more	ADJ
ijtc-760	58	21	benefits	benefit	NOUN
ijtc-760	58	22	by	by	ADP
ijtc-760	58	23	spreading	spread	VERB
ijtc-760	58	24	the	the	DET
ijtc-760	58	25	good	good	ADJ
ijtc-760	58	26	information	information	NOUN
ijtc-760	58	27	about	about	ADP
ijtc-760	58	28	their	their	PRON
ijtc-760	58	29	company	company	NOUN
ijtc-760	58	30	.	.	PUNCT
ijtc-760	59	1	additionally	additionally	ADV
ijtc-760	59	2	,	,	PUNCT
ijtc-760	59	3	the	the	DET
ijtc-760	59	4	research	research	NOUN
ijtc-760	59	5	conducted	conduct	VERB
ijtc-760	59	6	by	by	ADP
ijtc-760	59	7	(	(	PUNCT
ijtc-760	59	8	meinawati	meinawati	PROPN
ijtc-760	59	9	et	et	PROPN
ijtc-760	59	10	al	al	PROPN
ijtc-760	59	11	.	.	PROPN
ijtc-760	59	12	,	,	PUNCT
ijtc-760	59	13	2020b	2020b	NUM
ijtc-760	59	14	)	)	PUNCT
ijtc-760	59	15	and	and	CCONJ
ijtc-760	59	16	(	(	PUNCT
ijtc-760	59	17	kurniawati	kurniawati	NOUN
ijtc-760	59	18	,	,	PUNCT
ijtc-760	59	19	2018	2018	NUM
ijtc-760	59	20	)	)	PUNCT
ijtc-760	59	21	demonstrated	demonstrate	VERB
ijtc-760	59	22	similar	similar	ADJ
ijtc-760	59	23	results	result	NOUN
ijtc-760	59	24	.	.	PUNCT
ijtc-760	60	1	however	however	ADV
ijtc-760	60	2	,	,	PUNCT
ijtc-760	60	3	(	(	PUNCT
ijtc-760	60	4	agustina	agustina	PROPN
ijtc-760	60	5	&	&	CCONJ
ijtc-760	60	6	yanto	yanto	PROPN
ijtc-760	60	7	,	,	PUNCT
ijtc-760	60	8	2022	2022	NUM
ijtc-760	60	9	)	)	PUNCT
ijtc-760	60	10	,	,	PUNCT
ijtc-760	60	11	(	(	PUNCT
ijtc-760	60	12	ariani	ariani	PROPN
ijtc-760	60	13	&	&	CCONJ
ijtc-760	60	14	putri	putri	PROPN
ijtc-760	60	15	,	,	PUNCT
ijtc-760	60	16	2021	2021	NUM
ijtc-760	60	17	)	)	PUNCT
ijtc-760	60	18	,	,	PUNCT
ijtc-760	60	19	and	and	CCONJ
ijtc-760	60	20	(	(	PUNCT
ijtc-760	60	21	adugna	adugna	PROPN
ijtc-760	60	22	&	&	CCONJ
ijtc-760	60	23	kumar	kumar	PROPN
ijtc-760	60	24	,	,	PUNCT
ijtc-760	60	25	2021	2021	NUM
ijtc-760	60	26	)	)	PUNCT
ijtc-760	60	27	obtained	obtain	VERB
ijtc-760	60	28	different	different	ADJ
ijtc-760	60	29	results	result	NOUN
ijtc-760	60	30	and	and	CCONJ
ijtc-760	60	31	they	they	PRON
ijtc-760	60	32	found	find	VERB
ijtc-760	60	33	no	no	DET
ijtc-760	60	34	connection	connection	NOUN
ijtc-760	60	35	between	between	ADP
ijtc-760	60	36	profitability	profitability	NOUN
ijtc-760	60	37	and	and	CCONJ
ijtc-760	60	38	ifr	ifr	PROPN
ijtc-760	60	39	.	.	PUNCT
ijtc-760	61	1	hence	hence	ADV
ijtc-760	61	2	,	,	PUNCT
ijtc-760	61	3	the	the	DET
ijtc-760	61	4	writer	writer	NOUN
ijtc-760	61	5	proposed	propose	VERB
ijtc-760	61	6	a	a	DET
ijtc-760	61	7	hypothesis	hypothesis	NOUN
ijtc-760	61	8	:	:	PUNCT
ijtc-760	61	9	h4	h4	NOUN
ijtc-760	61	10	:	:	PUNCT
ijtc-760	61	11	internet	internet	NOUN
ijtc-760	61	12	financial	financial	ADJ
ijtc-760	61	13	reporting	reporting	NOUN
ijtc-760	61	14	is	be	AUX
ijtc-760	61	15	positively	positively	ADV
ijtc-760	61	16	impacted	impact	VERB
ijtc-760	61	17	by	by	ADP
ijtc-760	61	18	profitability	profitability	NOUN
ijtc-760	61	19	.	.	PUNCT
ijtc-760	62	1	method	method	NOUN
ijtc-760	62	2	this	this	DET
ijtc-760	62	3	study	study	NOUN
ijtc-760	62	4	uses	use	VERB
ijtc-760	62	5	a	a	DET
ijtc-760	62	6	quantitative	quantitative	ADJ
ijtc-760	62	7	analysis	analysis	NOUN
ijtc-760	62	8	method	method	NOUN
ijtc-760	62	9	to	to	PART
ijtc-760	62	10	identify	identify	VERB
ijtc-760	62	11	the	the	DET
ijtc-760	62	12	correlation	correlation	NOUN
ijtc-760	62	13	between	between	ADP
ijtc-760	62	14	ownership	ownership	NOUN
ijtc-760	62	15	concentration	concentration	NOUN
ijtc-760	62	16	,	,	PUNCT
ijtc-760	62	17	company	company	NOUN
ijtc-760	62	18	size	size	NOUN
ijtc-760	62	19	,	,	PUNCT
ijtc-760	62	20	and	and	CCONJ
ijtc-760	62	21	profitability	profitability	NOUN
ijtc-760	62	22	on	on	ADP
ijtc-760	62	23	ifr	ifr	PROPN
ijtc-760	62	24	.	.	PUNCT
ijtc-760	63	1	the	the	DET
ijtc-760	63	2	observation	observation	NOUN
ijtc-760	63	3	companies	company	NOUN
ijtc-760	63	4	is	be	AUX
ijtc-760	63	5	selected	select	VERB
ijtc-760	63	6	as	as	ADP
ijtc-760	63	7	the	the	DET
ijtc-760	63	8	method	method	NOUN
ijtc-760	63	9	of	of	ADP
ijtc-760	63	10	data	datum	NOUN
ijtc-760	63	11	collection	collection	NOUN
ijtc-760	63	12	.	.	PUNCT
ijtc-760	64	1	the	the	DET
ijtc-760	64	2	energy	energy	NOUN
ijtc-760	64	3	sector	sector	NOUN
ijtc-760	64	4	companies	company	NOUN
ijtc-760	64	5	listed	list	VERB
ijtc-760	64	6	in	in	ADP
ijtc-760	64	7	the	the	DET
ijtc-760	64	8	idx	idx	NOUN
ijtc-760	64	9	from	from	ADP
ijtc-760	64	10	2019	2019	NUM
ijtc-760	64	11	to	to	ADP
ijtc-760	64	12	2021	2021	NUM
ijtc-760	64	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	64	14	the	the	DET
ijtc-760	64	15	effect	effect	NOUN
ijtc-760	64	16	of	of	ADP
ijtc-760	64	17	ownership	ownership	NOUN
ijtc-760	64	18	concentration	concentration	NOUN
ijtc-760	64	19	,	,	PUNCT
ijtc-760	64	20	company	company	NOUN
ijtc-760	64	21	size	size	NOUN
ijtc-760	64	22	,	,	PUNCT
ijtc-760	64	23	and	and	CCONJ
ijtc-760	64	24	profitability	profitability	NOUN
ijtc-760	64	25	on	on	ADP
ijtc-760	64	26	internet	internet	NOUN
ijtc-760	64	27	financial	financial	ADJ
ijtc-760	64	28	reporting	reporting	NOUN
ijtc-760	64	29	lestari	lestari	PROPN
ijtc-760	64	30	and	and	CCONJ
ijtc-760	64	31	fauzi	fauzi	PROPN
ijtc-760	64	32	441	441	NUM
ijtc-760	64	33	|	|	ADV
ijtc-760	64	34	ilomata	ilomata	PROPN
ijtc-760	64	35	international	international	ADJ
ijtc-760	64	36	journal	journal	NOUN
ijtc-760	64	37	of	of	ADP
ijtc-760	64	38	tax	tax	PROPN
ijtc-760	64	39	&	&	CCONJ
ijtc-760	64	40	accounting	accounting	PROPN
ijtc-760	64	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	64	42	are	be	AUX
ijtc-760	64	43	the	the	DET
ijtc-760	64	44	population	population	NOUN
ijtc-760	64	45	of	of	ADP
ijtc-760	64	46	this	this	DET
ijtc-760	64	47	research	research	NOUN
ijtc-760	64	48	.	.	PUNCT
ijtc-760	65	1	this	this	DET
ijtc-760	65	2	study	study	NOUN
ijtc-760	65	3	uses	use	VERB
ijtc-760	65	4	purposive	purposive	NOUN
ijtc-760	65	5	sampling	sampling	NOUN
ijtc-760	65	6	as	as	ADP
ijtc-760	65	7	a	a	DET
ijtc-760	65	8	method	method	NOUN
ijtc-760	65	9	to	to	PART
ijtc-760	65	10	determine	determine	VERB
ijtc-760	65	11	the	the	DET
ijtc-760	65	12	samples	sample	NOUN
ijtc-760	65	13	.	.	PUNCT
ijtc-760	66	1	the	the	DET
ijtc-760	66	2	criteria	criterion	NOUN
ijtc-760	66	3	used	use	VERB
ijtc-760	66	4	are	be	AUX
ijtc-760	66	5	:	:	PUNCT
ijtc-760	66	6	1	1	X
ijtc-760	66	7	.	.	PUNCT
ijtc-760	66	8	energy	energy	NOUN
ijtc-760	66	9	sector	sector	NOUN
ijtc-760	66	10	companies	company	NOUN
ijtc-760	66	11	listed	list	VERB
ijtc-760	66	12	in	in	ADP
ijtc-760	66	13	the	the	DET
ijtc-760	66	14	idx	idx	NOUN
ijtc-760	66	15	from	from	ADP
ijtc-760	66	16	2019	2019	NUM
ijtc-760	66	17	to	to	ADP
ijtc-760	66	18	2021	2021	NUM
ijtc-760	66	19	.	.	PUNCT
ijtc-760	67	1	2	2	X
ijtc-760	67	2	.	.	X
ijtc-760	67	3	energy	energy	NOUN
ijtc-760	67	4	sector	sector	NOUN
ijtc-760	67	5	companies	company	NOUN
ijtc-760	67	6	with	with	ADP
ijtc-760	67	7	websites	website	NOUN
ijtc-760	67	8	or	or	CCONJ
ijtc-760	67	9	the	the	DET
ijtc-760	67	10	websites	website	NOUN
ijtc-760	67	11	can	can	AUX
ijtc-760	67	12	be	be	AUX
ijtc-760	67	13	accessed	access	VERB
ijtc-760	67	14	from	from	ADP
ijtc-760	67	15	the	the	DET
ijtc-760	67	16	2019	2019	NUM
ijtc-760	67	17	to	to	ADP
ijtc-760	67	18	2021	2021	NUM
ijtc-760	67	19	period	period	NOUN
ijtc-760	67	20	.	.	PUNCT
ijtc-760	68	1	3	3	X
ijtc-760	68	2	.	.	X
ijtc-760	68	3	energy	energy	NOUN
ijtc-760	68	4	sector	sector	NOUN
ijtc-760	68	5	companies	company	NOUN
ijtc-760	68	6	that	that	PRON
ijtc-760	68	7	have	have	VERB
ijtc-760	68	8	annual	annual	ADJ
ijtc-760	68	9	reports	report	NOUN
ijtc-760	68	10	from	from	ADP
ijtc-760	68	11	2019	2019	NUM
ijtc-760	68	12	to	to	ADP
ijtc-760	68	13	2021	2021	NUM
ijtc-760	68	14	.	.	PUNCT
ijtc-760	69	1	based	base	VERB
ijtc-760	69	2	on	on	ADP
ijtc-760	69	3	the	the	DET
ijtc-760	69	4	criteria	criterion	NOUN
ijtc-760	69	5	above	above	ADV
ijtc-760	69	6	,	,	PUNCT
ijtc-760	69	7	the	the	DET
ijtc-760	69	8	samples	sample	NOUN
ijtc-760	69	9	of	of	ADP
ijtc-760	69	10	144	144	NUM
ijtc-760	69	11	companies	company	NOUN
ijtc-760	69	12	comprising	comprise	VERB
ijtc-760	69	13	48	48	NUM
ijtc-760	69	14	energy	energy	NOUN
ijtc-760	69	15	sector	sector	NOUN
ijtc-760	69	16	companies	company	NOUN
ijtc-760	69	17	from	from	ADP
ijtc-760	69	18	2019	2019	NUM
ijtc-760	69	19	to	to	ADP
ijtc-760	69	20	2021	2021	NUM
ijtc-760	69	21	.	.	PUNCT
ijtc-760	70	1	the	the	DET
ijtc-760	70	2	study	study	NOUN
ijtc-760	70	3	uses	use	VERB
ijtc-760	70	4	f	f	PROPN
ijtc-760	70	5	test	test	NOUN
ijtc-760	70	6	and	and	CCONJ
ijtc-760	70	7	t	t	PROPN
ijtc-760	70	8	test	test	NOUN
ijtc-760	70	9	for	for	ADP
ijtc-760	70	10	the	the	DET
ijtc-760	70	11	hypothesis	hypothesis	NOUN
ijtc-760	70	12	testing	testing	NOUN
ijtc-760	70	13	.	.	PUNCT
ijtc-760	71	1	the	the	DET
ijtc-760	71	2	regression	regression	NOUN
ijtc-760	71	3	method	method	NOUN
ijtc-760	71	4	is	be	AUX
ijtc-760	71	5	the	the	DET
ijtc-760	71	6	panel	panel	NOUN
ijtc-760	71	7	data	datum	NOUN
ijtc-760	71	8	regression	regression	NOUN
ijtc-760	71	9	.	.	PUNCT
ijtc-760	72	1	all	all	DET
ijtc-760	72	2	the	the	DET
ijtc-760	72	3	data	datum	NOUN
ijtc-760	72	4	were	be	AUX
ijtc-760	72	5	processed	process	VERB
ijtc-760	72	6	using	use	VERB
ijtc-760	72	7	the	the	DET
ijtc-760	72	8	eviews	eviews	PROPN
ijtc-760	72	9	12	12	NUM
ijtc-760	72	10	application	application	NOUN
ijtc-760	72	11	.	.	PUNCT
ijtc-760	73	1	table	table	NOUN
ijtc-760	73	2	1	1	NUM
ijtc-760	73	3	.	.	PUNCT
ijtc-760	74	1	variable	variable	NOUN
ijtc-760	74	2	and	and	CCONJ
ijtc-760	74	3	measurement	measurement	NOUN
ijtc-760	74	4	item	item	NOUN
ijtc-760	74	5	variables	variable	NOUN
ijtc-760	74	6	measurement	measurement	NOUN
ijtc-760	74	7	sources	source	VERB
ijtc-760	74	8	dependent	dependent	ADJ
ijtc-760	74	9	variable	variable	ADJ
ijtc-760	74	10	internet	internet	NOUN
ijtc-760	74	11	financial	financial	ADJ
ijtc-760	74	12	reporting	report	VERB
ijtc-760	74	13	ifr	ifr	PROPN
ijtc-760	74	14	-	-	PUNCT
ijtc-760	74	15	ftse	ftse	NOUN
ijtc-760	74	16	=	=	SYM
ijtc-760	74	17	ifr-1p	ifr-1p	PROPN
ijtc-760	74	18	+	+	CCONJ
ijtc-760	74	19	ifr	ifr	PROPN
ijtc-760	74	20	-	-	PUNCT
ijtc-760	74	21	ir	ir	PROPN
ijtc-760	74	22	+	+	CCONJ
ijtc-760	74	23	ifr	ifr	PROPN
ijtc-760	74	24	-	-	PUNCT
ijtc-760	74	25	ar	ar	NOUN
ijtc-760	74	26	+	+	CCONJ
ijtc-760	74	27	ifr	ifr	PROPN
ijtc-760	74	28	-	-	PUNCT
ijtc-760	74	29	oi	oi	PROPN
ijtc-760	74	30	(	(	PUNCT
ijtc-760	74	31	dâmaso	dâmaso	PROPN
ijtc-760	74	32	&	&	CCONJ
ijtc-760	74	33	lourenço	lourenço	PROPN
ijtc-760	74	34	,	,	PUNCT
ijtc-760	74	35	2011	2011	NUM
ijtc-760	74	36	)	)	PUNCT
ijtc-760	74	37	independen	independen	VERB
ijtc-760	74	38	t	t	PROPN
ijtc-760	74	39	variable	variable	ADJ
ijtc-760	74	40	ownership	ownership	NOUN
ijtc-760	74	41	concentration	concentration	NOUN
ijtc-760	74	42	oc	oc	NOUN
ijtc-760	75	1	=	=	NOUN
ijtc-760	76	1	percentage	percentage	NOUN
ijtc-760	76	2	of	of	ADP
ijtc-760	76	3	majority	majority	NOUN
ijtc-760	76	4	shareholding	shareholding	NOUN
ijtc-760	76	5	of	of	ADP
ijtc-760	76	6	the	the	DET
ijtc-760	76	7	company	company	NOUN
ijtc-760	76	8	(	(	PUNCT
ijtc-760	76	9	dâmaso	dâmaso	PROPN
ijtc-760	76	10	&	&	CCONJ
ijtc-760	76	11	lourenço	lourenço	PROPN
ijtc-760	76	12	,	,	PUNCT
ijtc-760	76	13	2011	2011	NUM
ijtc-760	76	14	)	)	PUNCT
ijtc-760	76	15	company	company	NOUN
ijtc-760	76	16	size	size	NOUN
ijtc-760	76	17	cs	cs	PROPN
ijtc-760	76	18	=	=	PROPN
ijtc-760	76	19	ln	ln	ADJ
ijtc-760	76	20	(	(	PUNCT
ijtc-760	76	21	total	total	ADJ
ijtc-760	76	22	asset	asset	NOUN
ijtc-760	76	23	)	)	PUNCT
ijtc-760	76	24	(	(	PUNCT
ijtc-760	76	25	kurniawati	kurniawati	NOUN
ijtc-760	76	26	,	,	PUNCT
ijtc-760	76	27	2018	2018	NUM
ijtc-760	76	28	)	)	PUNCT
ijtc-760	76	29	profitability	profitability	NOUN
ijtc-760	76	30	prof	prof	NOUN
ijtc-760	76	31	=	=	NOUN
ijtc-760	76	32	return	return	NOUN
ijtc-760	76	33	on	on	ADP
ijtc-760	76	34	assets	asset	NOUN
ijtc-760	76	35	(	(	PUNCT
ijtc-760	76	36	roa	roa	NOUN
ijtc-760	76	37	)	)	PUNCT
ijtc-760	76	38	(	(	PUNCT
ijtc-760	76	39	agustina	agustina	PROPN
ijtc-760	76	40	&	&	CCONJ
ijtc-760	76	41	yanto	yanto	PROPN
ijtc-760	76	42	,	,	PUNCT
ijtc-760	76	43	2022	2022	NUM
ijtc-760	76	44	)	)	PUNCT
ijtc-760	76	45	results	result	NOUN
ijtc-760	76	46	and	and	CCONJ
ijtc-760	76	47	discussions	discussion	NOUN
ijtc-760	76	48	descriptive	descriptive	ADJ
ijtc-760	76	49	statistic	statistic	ADJ
ijtc-760	76	50	test	test	NOUN
ijtc-760	76	51	descriptive	descriptive	ADJ
ijtc-760	76	52	statistic	statistic	NOUN
ijtc-760	76	53	analysis	analysis	NOUN
ijtc-760	76	54	is	be	AUX
ijtc-760	76	55	a	a	DET
ijtc-760	76	56	method	method	NOUN
ijtc-760	76	57	to	to	PART
ijtc-760	76	58	analyze	analyze	VERB
ijtc-760	76	59	and	and	CCONJ
ijtc-760	76	60	describe	describe	VERB
ijtc-760	76	61	data	datum	NOUN
ijtc-760	76	62	collected	collect	VERB
ijtc-760	76	63	without	without	ADP
ijtc-760	76	64	drawing	draw	VERB
ijtc-760	76	65	generalized	generalized	ADJ
ijtc-760	76	66	conclusions	conclusion	NOUN
ijtc-760	76	67	.	.	PUNCT
ijtc-760	77	1	the	the	DET
ijtc-760	77	2	descriptive	descriptive	ADJ
ijtc-760	77	3	analysis	analysis	NOUN
ijtc-760	77	4	describes	describe	VERB
ijtc-760	77	5	data	datum	NOUN
ijtc-760	77	6	from	from	ADP
ijtc-760	77	7	the	the	DET
ijtc-760	77	8	value	value	NOUN
ijtc-760	77	9	of	of	ADP
ijtc-760	77	10	mean	mean	NOUN
ijtc-760	77	11	or	or	CCONJ
ijtc-760	77	12	the	the	DET
ijtc-760	77	13	average	average	ADJ
ijtc-760	77	14	value	value	NOUN
ijtc-760	77	15	,	,	PUNCT
ijtc-760	77	16	maximum	maximum	ADJ
ijtc-760	77	17	or	or	CCONJ
ijtc-760	77	18	higher	high	ADJ
ijtc-760	77	19	,	,	PUNCT
ijtc-760	77	20	minimum	minimum	ADJ
ijtc-760	77	21	or	or	CCONJ
ijtc-760	77	22	lower	low	ADJ
ijtc-760	77	23	value	value	NOUN
ijtc-760	77	24	on	on	ADP
ijtc-760	77	25	the	the	DET
ijtc-760	77	26	data	datum	NOUN
ijtc-760	77	27	,	,	PUNCT
ijtc-760	77	28	and	and	CCONJ
ijtc-760	77	29	the	the	DET
ijtc-760	77	30	standard	standard	ADJ
ijtc-760	77	31	deviation	deviation	NOUN
ijtc-760	77	32	of	of	ADP
ijtc-760	77	33	the	the	DET
ijtc-760	77	34	data	datum	NOUN
ijtc-760	77	35	.	.	PUNCT
ijtc-760	78	1	the	the	DET
ijtc-760	78	2	amount	amount	NOUN
ijtc-760	78	3	of	of	ADP
ijtc-760	78	4	the	the	DET
ijtc-760	78	5	data	datum	NOUN
ijtc-760	78	6	observed	observe	VERB
ijtc-760	78	7	was	be	AUX
ijtc-760	78	8	144	144	NUM
ijtc-760	78	9	gained	gain	VERB
ijtc-760	78	10	within	within	ADP
ijtc-760	78	11	3	3	NUM
ijtc-760	78	12	years	year	NOUN
ijtc-760	78	13	of	of	ADP
ijtc-760	78	14	observation	observation	NOUN
ijtc-760	78	15	,	,	PUNCT
ijtc-760	78	16	from	from	ADP
ijtc-760	78	17	2019	2019	NUM
ijtc-760	78	18	-	-	SYM
ijtc-760	78	19	2021	2021	NUM
ijtc-760	78	20	.	.	PUNCT
ijtc-760	79	1	the	the	DET
ijtc-760	79	2	description	description	NOUN
ijtc-760	79	3	of	of	ADP
ijtc-760	79	4	each	each	DET
ijtc-760	79	5	variable	variable	NOUN
ijtc-760	79	6	is	be	AUX
ijtc-760	79	7	shown	show	VERB
ijtc-760	79	8	in	in	ADP
ijtc-760	79	9	figure	figure	NOUN
ijtc-760	79	10	1	1	NUM
ijtc-760	79	11	.	.	PUNCT
ijtc-760	79	12	source	source	NOUN
ijtc-760	79	13	:	:	PUNCT
ijtc-760	80	1	data	datum	NOUN
ijtc-760	80	2	processed	process	VERB
ijtc-760	80	3	by	by	ADP
ijtc-760	80	4	researchers	researcher	NOUN
ijtc-760	80	5	with	with	ADP
ijtc-760	80	6	eviews	eviews	PROPN
ijtc-760	80	7	12	12	NUM
ijtc-760	80	8	(	(	PUNCT
ijtc-760	80	9	2023	2023	NUM
ijtc-760	80	10	)	)	PUNCT
ijtc-760	80	11	figure	figure	NOUN
ijtc-760	80	12	1	1	NUM
ijtc-760	80	13	.	.	PUNCT
ijtc-760	80	14	descriptive	descriptive	ADJ
ijtc-760	80	15	analysis	analysis	NOUN
ijtc-760	80	16	y	y	PROPN
ijtc-760	80	17	x1	x1	PROPN
ijtc-760	81	1	x2	x2	PROPN
ijtc-760	81	2	x3	x3	ADJ
ijtc-760	81	3	mean	mean	VERB
ijtc-760	81	4	5.576389	5.576389	NUM
ijtc-760	81	5	0.567151	0.567151	NUM
ijtc-760	81	6	12721.21	12721.21	NUM
ijtc-760	81	7	0.008278	0.008278	NUM
ijtc-760	81	8	median	median	NOUN
ijtc-760	81	9	5.000000	5.000000	NUM
ijtc-760	81	10	0.563650	0.563650	NUM
ijtc-760	81	11	2750.350	2750.350	NUM
ijtc-760	81	12	0.020250	0.020250	NUM
ijtc-760	82	1	maximum	maximum	ADJ
ijtc-760	82	2	10.00000	10.00000	NUM
ijtc-760	82	3	0.966200	0.966200	NUM
ijtc-760	82	4	108258.0	108258.0	NUM
ijtc-760	82	5	0.498300	0.498300	NUM
ijtc-760	82	6	minimum	minimum	NOUN
ijtc-760	82	7	3.000000	3.000000	NUM
ijtc-760	82	8	0.199800	0.199800	NUM
ijtc-760	82	9	27.60000	27.60000	NUM
ijtc-760	82	10	-1.573600	-1.573600	PUNCT
ijtc-760	82	11	std	std	PROPN
ijtc-760	82	12	.	.	PUNCT
ijtc-760	82	13	dev	dev	PROPN
ijtc-760	82	14	.	.	PUNCT
ijtc-760	83	1	1.683236	1.683236	NUM
ijtc-760	83	2	0.148031	0.148031	NUM
ijtc-760	83	3	24400.10	24400.10	NUM
ijtc-760	83	4	0.206275	0.206275	NUM
ijtc-760	83	5	skewness	skewness	NOUN
ijtc-760	83	6	0.472091	0.472091	NUM
ijtc-760	83	7	0.047963	0.047963	NUM
ijtc-760	83	8	2.723604	2.723604	NUM
ijtc-760	83	9	-4.115958	-4.115958	X
ijtc-760	83	10	kurtosis	kurtosis	VERB
ijtc-760	83	11	2.805163	2.805163	NUM
ijtc-760	83	12	2.732918	2.732918	NUM
ijtc-760	83	13	9.646355	9.646355	NUM
ijtc-760	83	14	31.47190	31.47190	NUM
ijtc-760	83	15	jarque	jarque	NOUN
ijtc-760	83	16	-	-	PUNCT
ijtc-760	83	17	bera	bera	NOUN
ijtc-760	83	18	5.576652	5.576652	NUM
ijtc-760	83	19	0.483208	0.483208	NUM
ijtc-760	83	20	443.0766	443.0766	NUM
ijtc-760	83	21	5270.481	5270.481	NUM
ijtc-760	83	22	probability	probability	NOUN
ijtc-760	83	23	0.061524	0.061524	NUM
ijtc-760	83	24	0.785367	0.785367	NUM
ijtc-760	83	25	0.000000	0.000000	NUM
ijtc-760	83	26	0.000000	0.000000	NUM
ijtc-760	83	27	sum	sum	VERB
ijtc-760	83	28	803.0000	803.0000	NUM
ijtc-760	83	29	81.66970	81.66970	NUM
ijtc-760	83	30	1831854	1831854	NUM
ijtc-760	83	31	.	.	PUNCT
ijtc-760	84	1	1.192100	1.192100	NUM
ijtc-760	84	2	sum	sum	PROPN
ijtc-760	84	3	sq	sq	PROPN
ijtc-760	84	4	.	.	PROPN
ijtc-760	84	5	dev	dev	PROPN
ijtc-760	84	6	.	.	PUNCT
ijtc-760	85	1	405.1597	405.1597	NUM
ijtc-760	85	2	3.133595	3.133595	NUM
ijtc-760	85	3	8.51e+10	8.51e+10	ADP
ijtc-760	85	4	6.084545	6.084545	NUM
ijtc-760	85	5	observations	observation	NOUN
ijtc-760	85	6	144	144	NUM
ijtc-760	85	7	144	144	NUM
ijtc-760	85	8	144	144	NUM
ijtc-760	85	9	144	144	NUM
ijtc-760	85	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	85	11	the	the	DET
ijtc-760	85	12	effect	effect	NOUN
ijtc-760	85	13	of	of	ADP
ijtc-760	85	14	ownership	ownership	NOUN
ijtc-760	85	15	concentration	concentration	NOUN
ijtc-760	85	16	,	,	PUNCT
ijtc-760	85	17	company	company	NOUN
ijtc-760	85	18	size	size	NOUN
ijtc-760	85	19	,	,	PUNCT
ijtc-760	85	20	and	and	CCONJ
ijtc-760	85	21	profitability	profitability	NOUN
ijtc-760	85	22	on	on	ADP
ijtc-760	85	23	internet	internet	NOUN
ijtc-760	85	24	financial	financial	ADJ
ijtc-760	85	25	reporting	reporting	NOUN
ijtc-760	85	26	lestari	lestari	PROPN
ijtc-760	85	27	and	and	CCONJ
ijtc-760	85	28	fauzi	fauzi	PROPN
ijtc-760	85	29	442	442	NUM
ijtc-760	85	30	|	|	ADV
ijtc-760	85	31	ilomata	ilomata	PROPN
ijtc-760	85	32	international	international	ADJ
ijtc-760	85	33	journal	journal	NOUN
ijtc-760	85	34	of	of	ADP
ijtc-760	85	35	tax	tax	PROPN
ijtc-760	85	36	&	&	CCONJ
ijtc-760	85	37	accounting	accounting	PROPN
ijtc-760	85	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	85	39	classcial	classcial	ADJ
ijtc-760	85	40	assumption	assumption	NOUN
ijtc-760	85	41	test	test	NOUN
ijtc-760	85	42	results	result	VERB
ijtc-760	85	43	1	1	NUM
ijtc-760	85	44	.	.	PUNCT
ijtc-760	85	45	multicollinearity	multicollinearity	NOUN
ijtc-760	85	46	test	test	NOUN
ijtc-760	85	47	source	source	NOUN
ijtc-760	85	48	:	:	PUNCT
ijtc-760	85	49	data	datum	NOUN
ijtc-760	85	50	processed	process	VERB
ijtc-760	85	51	by	by	ADP
ijtc-760	85	52	researchers	researcher	NOUN
ijtc-760	85	53	with	with	ADP
ijtc-760	85	54	eviews	eviews	PROPN
ijtc-760	85	55	12	12	NUM
ijtc-760	85	56	(	(	PUNCT
ijtc-760	85	57	2023	2023	NUM
ijtc-760	85	58	)	)	PUNCT
ijtc-760	85	59	figure	figure	NOUN
ijtc-760	85	60	2	2	NUM
ijtc-760	85	61	.	.	PUNCT
ijtc-760	85	62	multicollinearity	multicollinearity	NOUN
ijtc-760	85	63	test	test	NOUN
ijtc-760	85	64	figure	figure	NOUN
ijtc-760	85	65	2	2	NUM
ijtc-760	85	66	shows	show	VERB
ijtc-760	85	67	that	that	SCONJ
ijtc-760	85	68	the	the	DET
ijtc-760	85	69	values	value	NOUN
ijtc-760	85	70	such	such	ADJ
ijtc-760	85	71	as	as	ADP
ijtc-760	85	72	the	the	DET
ijtc-760	85	73	independent	independent	ADJ
ijtc-760	85	74	variables	variable	NOUN
ijtc-760	85	75	,	,	PUNCT
ijtc-760	85	76	namely	namely	ADV
ijtc-760	85	77	ownership	ownership	NOUN
ijtc-760	85	78	concentration	concentration	NOUN
ijtc-760	85	79	(	(	PUNCT
ijtc-760	85	80	x1	x1	PROPN
ijtc-760	85	81	)	)	PUNCT
ijtc-760	85	82	,	,	PUNCT
ijtc-760	85	83	firm	firm	ADJ
ijtc-760	85	84	size	size	NOUN
ijtc-760	85	85	(	(	PUNCT
ijtc-760	85	86	x2	x2	NOUN
ijtc-760	85	87	)	)	PUNCT
ijtc-760	85	88	,	,	PUNCT
ijtc-760	85	89	and	and	CCONJ
ijtc-760	85	90	profitability	profitability	NOUN
ijtc-760	85	91	(	(	PUNCT
ijtc-760	85	92	x3	x3	ADJ
ijtc-760	85	93	)	)	PUNCT
ijtc-760	85	94	are	be	AUX
ijtc-760	85	95	smaller	small	ADJ
ijtc-760	85	96	than	than	ADP
ijtc-760	85	97	0.9	0.9	NUM
ijtc-760	85	98	,	,	PUNCT
ijtc-760	85	99	so	so	SCONJ
ijtc-760	85	100	it	it	PRON
ijtc-760	85	101	can	can	AUX
ijtc-760	85	102	be	be	AUX
ijtc-760	85	103	concluded	conclude	VERB
ijtc-760	85	104	that	that	SCONJ
ijtc-760	85	105	there	there	PRON
ijtc-760	85	106	is	be	VERB
ijtc-760	85	107	no	no	DET
ijtc-760	85	108	multicollinearity	multicollinearity	NOUN
ijtc-760	85	109	,	,	PUNCT
ijtc-760	85	110	which	which	PRON
ijtc-760	85	111	means	mean	VERB
ijtc-760	85	112	between	between	ADP
ijtc-760	85	113	each	each	DET
ijtc-760	85	114	independent	independent	ADJ
ijtc-760	85	115	variable	variable	NOUN
ijtc-760	85	116	,	,	PUNCT
ijtc-760	85	117	there	there	PRON
ijtc-760	85	118	is	be	VERB
ijtc-760	85	119	no	no	DET
ijtc-760	85	120	correlation	correlation	NOUN
ijtc-760	85	121	found	find	VERB
ijtc-760	85	122	.	.	PUNCT
ijtc-760	86	1	2	2	X
ijtc-760	86	2	.	.	X
ijtc-760	86	3	heteroscedasticity	heteroscedasticity	NOUN
ijtc-760	86	4	test	test	PROPN
ijtc-760	86	5	source	source	NOUN
ijtc-760	86	6	:	:	PUNCT
ijtc-760	86	7	data	datum	NOUN
ijtc-760	86	8	processed	process	VERB
ijtc-760	86	9	by	by	ADP
ijtc-760	86	10	researchers	researcher	NOUN
ijtc-760	86	11	using	use	VERB
ijtc-760	86	12	eviews	eviews	PROPN
ijtc-760	86	13	12	12	NUM
ijtc-760	86	14	(	(	PUNCT
ijtc-760	86	15	2023	2023	NUM
ijtc-760	86	16	)	)	PUNCT
ijtc-760	86	17	figure	figure	NOUN
ijtc-760	86	18	3	3	NUM
ijtc-760	86	19	.	.	PUNCT
ijtc-760	86	20	heteroscedasticity	heteroscedasticity	NOUN
ijtc-760	86	21	test	test	NOUN
ijtc-760	86	22	figure	figure	NOUN
ijtc-760	86	23	3	3	NUM
ijtc-760	86	24	shows	show	VERB
ijtc-760	86	25	that	that	SCONJ
ijtc-760	86	26	ownership	ownership	NOUN
ijtc-760	86	27	concentration	concentration	NOUN
ijtc-760	86	28	(	(	PUNCT
ijtc-760	86	29	x1	x1	PROPN
ijtc-760	86	30	)	)	PUNCT
ijtc-760	86	31	,	,	PUNCT
ijtc-760	86	32	firm	firm	ADJ
ijtc-760	86	33	size	size	NOUN
ijtc-760	86	34	(	(	PUNCT
ijtc-760	86	35	x2	x2	NOUN
ijtc-760	86	36	)	)	PUNCT
ijtc-760	86	37	,	,	PUNCT
ijtc-760	86	38	and	and	CCONJ
ijtc-760	86	39	profitability	profitability	NOUN
ijtc-760	86	40	(	(	PUNCT
ijtc-760	86	41	x3	x3	ADJ
ijtc-760	86	42	)	)	PUNCT
ijtc-760	86	43	have	have	VERB
ijtc-760	86	44	a	a	DET
ijtc-760	86	45	probability	probability	NOUN
ijtc-760	86	46	value	value	NOUN
ijtc-760	86	47	>	>	X
ijtc-760	86	48	0.05	0.05	NUM
ijtc-760	86	49	,	,	PUNCT
ijtc-760	86	50	meaning	mean	VERB
ijtc-760	86	51	that	that	SCONJ
ijtc-760	86	52	there	there	PRON
ijtc-760	86	53	is	be	VERB
ijtc-760	86	54	no	no	DET
ijtc-760	86	55	heteroscedasticity	heteroscedasticity	NOUN
ijtc-760	86	56	found	find	VERB
ijtc-760	86	57	.	.	PUNCT
ijtc-760	87	1	panel	panel	NOUN
ijtc-760	87	2	data	datum	NOUN
ijtc-760	87	3	regression	regression	NOUN
ijtc-760	87	4	analysis	analysis	NOUN
ijtc-760	87	5	1	1	NUM
ijtc-760	87	6	.	.	X
ijtc-760	87	7	chow	chow	PROPN
ijtc-760	87	8	test	test	NOUN
ijtc-760	87	9	source	source	NOUN
ijtc-760	87	10	:	:	PUNCT
ijtc-760	87	11	data	datum	NOUN
ijtc-760	87	12	processed	process	VERB
ijtc-760	87	13	by	by	ADP
ijtc-760	87	14	researchers	researcher	NOUN
ijtc-760	87	15	with	with	ADP
ijtc-760	87	16	eviews	eviews	PROPN
ijtc-760	87	17	12	12	NUM
ijtc-760	87	18	(	(	PUNCT
ijtc-760	87	19	2023	2023	NUM
ijtc-760	87	20	)	)	PUNCT
ijtc-760	87	21	figure	figure	NOUN
ijtc-760	87	22	4	4	NUM
ijtc-760	87	23	.	.	PUNCT
ijtc-760	87	24	chow	chow	PROPN
ijtc-760	87	25	test	test	NOUN
ijtc-760	88	1	x1	x1	PROPN
ijtc-760	89	1	x2	x2	NOUN
ijtc-760	89	2	x3	x3	VERB
ijtc-760	89	3	x1	x1	PROPN
ijtc-760	90	1	1.000000	1.000000	NUM
ijtc-760	90	2	-0.165757	-0.165757	NOUN
ijtc-760	90	3	-0.047364	-0.047364	NOUN
ijtc-760	91	1	x2	x2	PROPN
ijtc-760	91	2	-0.165757	-0.165757	NOUN
ijtc-760	92	1	1.000000	1.000000	NUM
ijtc-760	92	2	0.099479	0.099479	NUM
ijtc-760	92	3	x3	x3	ADJ
ijtc-760	92	4	-0.047364	-0.047364	VERB
ijtc-760	92	5	0.099479	0.099479	NUM
ijtc-760	92	6	1.000000	1.000000	NUM
ijtc-760	92	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	92	8	the	the	DET
ijtc-760	92	9	effect	effect	NOUN
ijtc-760	92	10	of	of	ADP
ijtc-760	92	11	ownership	ownership	NOUN
ijtc-760	92	12	concentration	concentration	NOUN
ijtc-760	92	13	,	,	PUNCT
ijtc-760	92	14	company	company	NOUN
ijtc-760	92	15	size	size	NOUN
ijtc-760	92	16	,	,	PUNCT
ijtc-760	92	17	and	and	CCONJ
ijtc-760	92	18	profitability	profitability	NOUN
ijtc-760	92	19	on	on	ADP
ijtc-760	92	20	internet	internet	NOUN
ijtc-760	92	21	financial	financial	ADJ
ijtc-760	92	22	reporting	reporting	NOUN
ijtc-760	92	23	lestari	lestari	PROPN
ijtc-760	92	24	and	and	CCONJ
ijtc-760	92	25	fauzi	fauzi	PROPN
ijtc-760	92	26	443	443	NUM
ijtc-760	92	27	|	|	ADV
ijtc-760	92	28	ilomata	ilomata	PROPN
ijtc-760	92	29	international	international	ADJ
ijtc-760	92	30	journal	journal	NOUN
ijtc-760	92	31	of	of	ADP
ijtc-760	92	32	tax	tax	PROPN
ijtc-760	92	33	&	&	CCONJ
ijtc-760	92	34	accounting	accounting	PROPN
ijtc-760	92	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	92	36	figure	figure	NOUN
ijtc-760	92	37	4	4	NUM
ijtc-760	92	38	indicates	indicate	VERB
ijtc-760	92	39	that	that	SCONJ
ijtc-760	92	40	that	that	SCONJ
ijtc-760	92	41	the	the	DET
ijtc-760	92	42	probability	probability	NOUN
ijtc-760	92	43	of	of	ADP
ijtc-760	92	44	the	the	DET
ijtc-760	92	45	cross	cross	NOUN
ijtc-760	92	46	section	section	PROPN
ijtc-760	92	47	f	f	PROPN
ijtc-760	92	48	on	on	ADP
ijtc-760	92	49	the	the	DET
ijtc-760	92	50	test	test	NOUN
ijtc-760	92	51	is	be	AUX
ijtc-760	92	52	0.0000	0.0000	NUM
ijtc-760	92	53	,	,	PUNCT
ijtc-760	92	54	which	which	PRON
ijtc-760	92	55	is	be	AUX
ijtc-760	92	56	<	<	X
ijtc-760	92	57	0.05	0.05	NUM
ijtc-760	92	58	.	.	PUNCT
ijtc-760	93	1	based	base	VERB
ijtc-760	93	2	on	on	ADP
ijtc-760	93	3	the	the	DET
ijtc-760	93	4	test	test	NOUN
ijtc-760	93	5	results	result	NOUN
ijtc-760	93	6	,	,	PUNCT
ijtc-760	93	7	h0	h0	PROPN
ijtc-760	93	8	is	be	AUX
ijtc-760	93	9	rejected	reject	VERB
ijtc-760	93	10	but	but	CCONJ
ijtc-760	93	11	h1	h1	PROPN
ijtc-760	93	12	is	be	AUX
ijtc-760	93	13	accepted	accept	VERB
ijtc-760	93	14	,	,	PUNCT
ijtc-760	93	15	so	so	SCONJ
ijtc-760	93	16	it	it	PRON
ijtc-760	93	17	can	can	AUX
ijtc-760	93	18	be	be	AUX
ijtc-760	93	19	decided	decide	VERB
ijtc-760	93	20	that	that	SCONJ
ijtc-760	93	21	the	the	DET
ijtc-760	93	22	correct	correct	ADJ
ijtc-760	93	23	model	model	NOUN
ijtc-760	93	24	is	be	AUX
ijtc-760	93	25	fixed	fix	VERB
ijtc-760	93	26	effect	effect	NOUN
ijtc-760	93	27	model	model	NOUN
ijtc-760	93	28	(	(	PUNCT
ijtc-760	93	29	fem	fem	PROPN
ijtc-760	93	30	)	)	PUNCT
ijtc-760	93	31	.	.	PUNCT
ijtc-760	94	1	afterwards	afterwards	ADV
ijtc-760	94	2	,	,	PUNCT
ijtc-760	94	3	the	the	DET
ijtc-760	94	4	step	step	NOUN
ijtc-760	94	5	after	after	ADP
ijtc-760	94	6	the	the	DET
ijtc-760	94	7	chow	chow	PROPN
ijtc-760	94	8	test	test	NOUN
ijtc-760	94	9	is	be	AUX
ijtc-760	94	10	re	re	VERB
ijtc-760	94	11	-	-	VERB
ijtc-760	94	12	tested	test	VERB
ijtc-760	94	13	to	to	PART
ijtc-760	94	14	investigate	investigate	VERB
ijtc-760	94	15	if	if	SCONJ
ijtc-760	94	16	the	the	DET
ijtc-760	94	17	fem	fem	NOUN
ijtc-760	94	18	is	be	AUX
ijtc-760	94	19	still	still	ADV
ijtc-760	94	20	the	the	DET
ijtc-760	94	21	correct	correct	ADJ
ijtc-760	94	22	model	model	NOUN
ijtc-760	94	23	or	or	CCONJ
ijtc-760	94	24	it	it	PRON
ijtc-760	94	25	’s	’	VERB
ijtc-760	94	26	the	the	DET
ijtc-760	94	27	random	random	ADJ
ijtc-760	94	28	effect	effect	NOUN
ijtc-760	94	29	model	model	NOUN
ijtc-760	94	30	(	(	PUNCT
ijtc-760	94	31	rem	rem	PROPN
ijtc-760	94	32	)	)	PUNCT
ijtc-760	94	33	by	by	ADP
ijtc-760	94	34	using	use	VERB
ijtc-760	94	35	hausman	hausman	ADJ
ijtc-760	94	36	test	test	NOUN
ijtc-760	94	37	.	.	PUNCT
ijtc-760	95	1	2	2	X
ijtc-760	95	2	.	.	X
ijtc-760	95	3	hausman	hausman	PROPN
ijtc-760	95	4	test	test	PROPN
ijtc-760	95	5	source	source	PROPN
ijtc-760	95	6	:	:	PUNCT
ijtc-760	95	7	data	datum	NOUN
ijtc-760	95	8	processed	process	VERB
ijtc-760	95	9	by	by	ADP
ijtc-760	95	10	researchers	researcher	NOUN
ijtc-760	95	11	with	with	ADP
ijtc-760	95	12	eviews	eviews	PROPN
ijtc-760	95	13	12	12	NUM
ijtc-760	95	14	(	(	PUNCT
ijtc-760	95	15	2023	2023	NUM
ijtc-760	95	16	)	)	PUNCT
ijtc-760	95	17	figure	figure	NOUN
ijtc-760	95	18	5	5	NUM
ijtc-760	95	19	.	.	PUNCT
ijtc-760	95	20	hausman	hausman	PROPN
ijtc-760	95	21	test	test	NOUN
ijtc-760	95	22	figure	figure	NOUN
ijtc-760	95	23	5	5	NUM
ijtc-760	95	24	of	of	ADP
ijtc-760	95	25	the	the	DET
ijtc-760	95	26	hausman	hausman	PROPN
ijtc-760	95	27	test	test	NOUN
ijtc-760	95	28	shows	show	VERB
ijtc-760	95	29	that	that	SCONJ
ijtc-760	95	30	the	the	DET
ijtc-760	95	31	value	value	NOUN
ijtc-760	95	32	of	of	ADP
ijtc-760	95	33	the	the	DET
ijtc-760	95	34	probability	probability	NOUN
ijtc-760	95	35	on	on	ADP
ijtc-760	95	36	the	the	DET
ijtc-760	95	37	random	random	PROPN
ijtc-760	95	38	cross	cross	NOUN
ijtc-760	95	39	section	section	NOUN
ijtc-760	95	40	is	be	AUX
ijtc-760	95	41	0.1089	0.1089	NUM
ijtc-760	95	42	,	,	PUNCT
ijtc-760	95	43	which	which	PRON
ijtc-760	95	44	is	be	AUX
ijtc-760	95	45	>	>	X
ijtc-760	95	46	0.05	0.05	NUM
ijtc-760	95	47	.	.	PUNCT
ijtc-760	96	1	based	base	VERB
ijtc-760	96	2	on	on	ADP
ijtc-760	96	3	the	the	DET
ijtc-760	96	4	results	result	NOUN
ijtc-760	96	5	of	of	ADP
ijtc-760	96	6	the	the	DET
ijtc-760	96	7	test	test	NOUN
ijtc-760	96	8	,	,	PUNCT
ijtc-760	96	9	h0	h0	PROPN
ijtc-760	96	10	is	be	AUX
ijtc-760	96	11	accepted	accept	VERB
ijtc-760	96	12	but	but	CCONJ
ijtc-760	96	13	h1	h1	NOUN
ijtc-760	96	14	is	be	AUX
ijtc-760	96	15	rejected	reject	VERB
ijtc-760	96	16	,	,	PUNCT
ijtc-760	96	17	meaning	mean	VERB
ijtc-760	96	18	that	that	SCONJ
ijtc-760	96	19	rem	rem	NOUN
ijtc-760	96	20	is	be	AUX
ijtc-760	96	21	the	the	DET
ijtc-760	96	22	right	right	ADJ
ijtc-760	96	23	model	model	NOUN
ijtc-760	96	24	to	to	PART
ijtc-760	96	25	use	use	VERB
ijtc-760	96	26	.	.	PUNCT
ijtc-760	97	1	once	once	SCONJ
ijtc-760	97	2	hausman	hausman	ADJ
ijtc-760	97	3	test	test	NOUN
ijtc-760	97	4	is	be	AUX
ijtc-760	97	5	completed	complete	VERB
ijtc-760	97	6	,	,	PUNCT
ijtc-760	97	7	the	the	DET
ijtc-760	97	8	next	next	ADJ
ijtc-760	97	9	testing	testing	NOUN
ijtc-760	97	10	must	must	AUX
ijtc-760	97	11	be	be	AUX
ijtc-760	97	12	conducted	conduct	VERB
ijtc-760	97	13	,	,	PUNCT
ijtc-760	97	14	to	to	PART
ijtc-760	97	15	see	see	VERB
ijtc-760	97	16	whether	whether	SCONJ
ijtc-760	97	17	rem	rem	NOUN
ijtc-760	97	18	or	or	CCONJ
ijtc-760	97	19	cem	cem	NOUN
ijtc-760	97	20	by	by	ADP
ijtc-760	97	21	the	the	DET
ijtc-760	97	22	lagrange	lagrange	PROPN
ijtc-760	97	23	multiplier	multipli	ADJ
ijtc-760	97	24	test	test	NOUN
ijtc-760	97	25	serves	serve	VERB
ijtc-760	97	26	as	as	ADP
ijtc-760	97	27	the	the	DET
ijtc-760	97	28	correct	correct	ADJ
ijtc-760	97	29	model	model	NOUN
ijtc-760	97	30	of	of	ADP
ijtc-760	97	31	the	the	DET
ijtc-760	97	32	test	test	NOUN
ijtc-760	97	33	.	.	PUNCT
ijtc-760	98	1	3	3	X
ijtc-760	98	2	.	.	X
ijtc-760	98	3	lagrange	lagrange	PROPN
ijtc-760	98	4	multiplier	multipli	ADJ
ijtc-760	98	5	test	test	NOUN
ijtc-760	98	6	source	source	NOUN
ijtc-760	98	7	:	:	PUNCT
ijtc-760	98	8	data	datum	NOUN
ijtc-760	98	9	processed	process	VERB
ijtc-760	98	10	by	by	ADP
ijtc-760	98	11	researchers	researcher	NOUN
ijtc-760	98	12	with	with	ADP
ijtc-760	98	13	eviews	eviews	PROPN
ijtc-760	98	14	12	12	NUM
ijtc-760	98	15	(	(	PUNCT
ijtc-760	98	16	2023	2023	NUM
ijtc-760	98	17	)	)	PUNCT
ijtc-760	98	18	figure	figure	NOUN
ijtc-760	98	19	6	6	NUM
ijtc-760	98	20	.	.	PUNCT
ijtc-760	99	1	lagrange	lagrange	PROPN
ijtc-760	99	2	multiplier	multipli	ADJ
ijtc-760	99	3	test	test	NOUN
ijtc-760	99	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	99	5	the	the	DET
ijtc-760	99	6	effect	effect	NOUN
ijtc-760	99	7	of	of	ADP
ijtc-760	99	8	ownership	ownership	NOUN
ijtc-760	99	9	concentration	concentration	NOUN
ijtc-760	99	10	,	,	PUNCT
ijtc-760	99	11	company	company	NOUN
ijtc-760	99	12	size	size	NOUN
ijtc-760	99	13	,	,	PUNCT
ijtc-760	99	14	and	and	CCONJ
ijtc-760	99	15	profitability	profitability	NOUN
ijtc-760	99	16	on	on	ADP
ijtc-760	99	17	internet	internet	NOUN
ijtc-760	99	18	financial	financial	ADJ
ijtc-760	99	19	reporting	reporting	NOUN
ijtc-760	99	20	lestari	lestari	PROPN
ijtc-760	99	21	and	and	CCONJ
ijtc-760	99	22	fauzi	fauzi	PROPN
ijtc-760	99	23	444	444	NUM
ijtc-760	99	24	|	|	ADV
ijtc-760	99	25	ilomata	ilomata	NOUN
ijtc-760	99	26	international	international	ADJ
ijtc-760	99	27	journal	journal	NOUN
ijtc-760	99	28	of	of	ADP
ijtc-760	99	29	tax	tax	PROPN
ijtc-760	99	30	&	&	CCONJ
ijtc-760	99	31	accounting	accounting	PROPN
ijtc-760	99	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	99	33	based	base	VERB
ijtc-760	99	34	on	on	ADP
ijtc-760	99	35	figure	figure	NOUN
ijtc-760	99	36	6	6	NUM
ijtc-760	99	37	,	,	PUNCT
ijtc-760	99	38	the	the	DET
ijtc-760	99	39	probability	probability	NOUN
ijtc-760	99	40	value	value	NOUN
ijtc-760	99	41	for	for	ADP
ijtc-760	99	42	breusch	breusch	NOUN
ijtc-760	99	43	-	-	PUNCT
ijtc-760	99	44	pagan	pagan	NOUN
ijtc-760	99	45	is	be	AUX
ijtc-760	99	46	0.0000	0.0000	NUM
ijtc-760	99	47	,	,	PUNCT
ijtc-760	99	48	meaning	mean	VERB
ijtc-760	99	49	that	that	SCONJ
ijtc-760	99	50	it	it	PRON
ijtc-760	99	51	is	be	AUX
ijtc-760	99	52	lower	low	ADJ
ijtc-760	99	53	,	,	PUNCT
ijtc-760	99	54	compared	compare	VERB
ijtc-760	99	55	to	to	ADP
ijtc-760	99	56	the	the	DET
ijtc-760	99	57	significance	significance	NOUN
ijtc-760	99	58	level	level	NOUN
ijtc-760	99	59	(	(	PUNCT
ijtc-760	99	60	0.0000	0.0000	NUM
ijtc-760	99	61	<	<	NOUN
ijtc-760	99	62	0.05	0.05	NUM
ijtc-760	99	63	)	)	PUNCT
ijtc-760	99	64	,	,	PUNCT
ijtc-760	99	65	which	which	PRON
ijtc-760	99	66	accepts	accept	VERB
ijtc-760	99	67	h0	h0	PROPN
ijtc-760	99	68	.	.	PUNCT
ijtc-760	100	1	therefore	therefore	ADV
ijtc-760	100	2	,	,	PUNCT
ijtc-760	100	3	this	this	DET
ijtc-760	100	4	lagrange	lagrange	NOUN
ijtc-760	100	5	multiplier	multipli	ADJ
ijtc-760	100	6	test	test	NOUN
ijtc-760	100	7	shows	show	VERB
ijtc-760	100	8	that	that	SCONJ
ijtc-760	100	9	rem	rem	PRON
ijtc-760	100	10	is	be	AUX
ijtc-760	100	11	the	the	DET
ijtc-760	100	12	correct	correct	ADJ
ijtc-760	100	13	model	model	NOUN
ijtc-760	100	14	to	to	PART
ijtc-760	100	15	use	use	VERB
ijtc-760	100	16	.	.	PUNCT
ijtc-760	101	1	thus	thus	ADV
ijtc-760	101	2	,	,	PUNCT
ijtc-760	101	3	it	it	PRON
ijtc-760	101	4	can	can	AUX
ijtc-760	101	5	be	be	AUX
ijtc-760	101	6	concluded	conclude	VERB
ijtc-760	101	7	that	that	SCONJ
ijtc-760	101	8	the	the	DET
ijtc-760	101	9	most	most	ADV
ijtc-760	101	10	suitable	suitable	ADJ
ijtc-760	101	11	model	model	NOUN
ijtc-760	101	12	for	for	ADP
ijtc-760	101	13	the	the	DET
ijtc-760	101	14	panel	panel	NOUN
ijtc-760	101	15	data	datum	NOUN
ijtc-760	101	16	regression	regression	NOUN
ijtc-760	101	17	is	be	AUX
ijtc-760	101	18	rem	rem	VERB
ijtc-760	101	19	.	.	PROPN
ijtc-760	101	20	panel	panel	NOUN
ijtc-760	101	21	data	datum	NOUN
ijtc-760	101	22	regression	regression	NOUN
ijtc-760	101	23	analysis	analysis	NOUN
ijtc-760	101	24	panel	panel	NOUN
ijtc-760	101	25	data	datum	NOUN
ijtc-760	101	26	regression	regression	NOUN
ijtc-760	101	27	is	be	AUX
ijtc-760	101	28	used	use	VERB
ijtc-760	101	29	to	to	PART
ijtc-760	101	30	analyze	analyze	VERB
ijtc-760	101	31	this	this	DET
ijtc-760	101	32	study	study	NOUN
ijtc-760	101	33	because	because	SCONJ
ijtc-760	101	34	this	this	DET
ijtc-760	101	35	method	method	NOUN
ijtc-760	101	36	is	be	AUX
ijtc-760	101	37	appropriate	appropriate	ADJ
ijtc-760	101	38	for	for	SCONJ
ijtc-760	101	39	not	not	PART
ijtc-760	101	40	only	only	ADV
ijtc-760	101	41	they	they	PRON
ijtc-760	101	42	can	can	AUX
ijtc-760	101	43	be	be	AUX
ijtc-760	101	44	separately	separately	ADV
ijtc-760	101	45	time	time	NOUN
ijtc-760	101	46	-	-	PUNCT
ijtc-760	101	47	series	series	NOUN
ijtc-760	101	48	data	datum	NOUN
ijtc-760	101	49	or	or	CCONJ
ijtc-760	101	50	cross	cross	ADJ
ijtc-760	101	51	-	-	ADJ
ijtc-760	101	52	section	section	ADJ
ijtc-760	101	53	data	datum	NOUN
ijtc-760	101	54	,	,	PUNCT
ijtc-760	101	55	but	but	CCONJ
ijtc-760	101	56	also	also	ADV
ijtc-760	101	57	a	a	DET
ijtc-760	101	58	combination	combination	NOUN
ijtc-760	101	59	of	of	ADP
ijtc-760	101	60	both	both	PRON
ijtc-760	101	61	.	.	PUNCT
ijtc-760	102	1	from	from	ADP
ijtc-760	102	2	the	the	DET
ijtc-760	102	3	results	result	NOUN
ijtc-760	102	4	of	of	ADP
ijtc-760	102	5	the	the	DET
ijtc-760	102	6	three	three	NUM
ijtc-760	102	7	models	model	NOUN
ijtc-760	102	8	testings	testing	NOUN
ijtc-760	102	9	,	,	PUNCT
ijtc-760	102	10	rem	rem	X
ijtc-760	102	11	is	be	AUX
ijtc-760	102	12	a	a	DET
ijtc-760	102	13	selected	select	VERB
ijtc-760	102	14	model	model	NOUN
ijtc-760	102	15	for	for	ADP
ijtc-760	102	16	this	this	DET
ijtc-760	102	17	study	study	NOUN
ijtc-760	102	18	.	.	PUNCT
ijtc-760	103	1	the	the	DET
ijtc-760	103	2	eviews	eviews	PROPN
ijtc-760	103	3	12	12	NUM
ijtc-760	103	4	software	software	NOUN
ijtc-760	103	5	is	be	AUX
ijtc-760	103	6	used	use	VERB
ijtc-760	103	7	to	to	PART
ijtc-760	103	8	analyze	analyze	VERB
ijtc-760	103	9	the	the	DET
ijtc-760	103	10	results	result	NOUN
ijtc-760	103	11	.	.	PUNCT
ijtc-760	104	1	source	source	NOUN
ijtc-760	104	2	:	:	PUNCT
ijtc-760	104	3	data	datum	NOUN
ijtc-760	104	4	processed	process	VERB
ijtc-760	104	5	by	by	ADP
ijtc-760	104	6	researchers	researcher	NOUN
ijtc-760	104	7	with	with	ADP
ijtc-760	104	8	eviews	eviews	PROPN
ijtc-760	104	9	12	12	NUM
ijtc-760	104	10	(	(	PUNCT
ijtc-760	104	11	2023	2023	NUM
ijtc-760	104	12	)	)	PUNCT
ijtc-760	104	13	figure	figure	NOUN
ijtc-760	104	14	7	7	NUM
ijtc-760	104	15	.	.	PUNCT
ijtc-760	104	16	random	random	ADJ
ijtc-760	104	17	effect	effect	NOUN
ijtc-760	104	18	model	model	NOUN
ijtc-760	104	19	based	base	VERB
ijtc-760	104	20	on	on	ADP
ijtc-760	104	21	figure	figure	NOUN
ijtc-760	104	22	7	7	NUM
ijtc-760	104	23	,	,	PUNCT
ijtc-760	104	24	it	it	PRON
ijtc-760	104	25	is	be	AUX
ijtc-760	104	26	concluded	conclude	VERB
ijtc-760	104	27	that	that	SCONJ
ijtc-760	104	28	the	the	DET
ijtc-760	104	29	right	right	ADJ
ijtc-760	104	30	equation	equation	NOUN
ijtc-760	104	31	for	for	ADP
ijtc-760	104	32	this	this	DET
ijtc-760	104	33	study	study	NOUN
ijtc-760	104	34	or	or	CCONJ
ijtc-760	104	35	the	the	DET
ijtc-760	104	36	panel	panel	NOUN
ijtc-760	104	37	data	datum	NOUN
ijtc-760	104	38	regression	regression	NOUN
ijtc-760	104	39	is	be	AUX
ijtc-760	104	40	:	:	PUNCT
ijtc-760	104	41	𝐼𝐹𝑅	𝐼𝐹𝑅	NOUN
ijtc-760	104	42	=	=	SYM
ijtc-760	104	43	5,026752	5,026752	NOUN
ijtc-760	104	44	−	−	NOUN
ijtc-760	104	45	0,592144𝑂𝐶	0,592144𝑂𝐶	NOUN
ijtc-760	105	1	+	+	CCONJ
ijtc-760	105	2	0,000017𝐶𝑆	0,000017𝐶𝑆	NUM
ijtc-760	105	3	−	−	PUNCT
ijtc-760	106	1	−0,0260795𝑃𝑟𝑜𝑓	−0,0260795𝑃𝑟𝑜𝑓	X
ijtc-760	106	2	+	+	CCONJ
ijtc-760	106	3	ɛ	ɛ	PROPN
ijtc-760	106	4	information	information	NOUN
ijtc-760	106	5	:	:	PUNCT
ijtc-760	106	6	ifr	ifr	PROPN
ijtc-760	106	7	:	:	PUNCT
ijtc-760	106	8	internet	internet	NOUN
ijtc-760	106	9	financial	financial	ADJ
ijtc-760	106	10	reporting	reporting	NOUN
ijtc-760	106	11	(	(	PUNCT
ijtc-760	106	12	y	y	NOUN
ijtc-760	106	13	)	)	PUNCT
ijtc-760	106	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	106	15	the	the	DET
ijtc-760	106	16	effect	effect	NOUN
ijtc-760	106	17	of	of	ADP
ijtc-760	106	18	ownership	ownership	NOUN
ijtc-760	106	19	concentration	concentration	NOUN
ijtc-760	106	20	,	,	PUNCT
ijtc-760	106	21	company	company	NOUN
ijtc-760	106	22	size	size	NOUN
ijtc-760	106	23	,	,	PUNCT
ijtc-760	106	24	and	and	CCONJ
ijtc-760	106	25	profitability	profitability	NOUN
ijtc-760	106	26	on	on	ADP
ijtc-760	106	27	internet	internet	NOUN
ijtc-760	106	28	financial	financial	ADJ
ijtc-760	106	29	reporting	reporting	NOUN
ijtc-760	106	30	lestari	lestari	PROPN
ijtc-760	106	31	and	and	CCONJ
ijtc-760	106	32	fauzi	fauzi	PROPN
ijtc-760	106	33	445	445	NUM
ijtc-760	107	1	|	|	ADV
ijtc-760	107	2	ilomata	ilomata	PROPN
ijtc-760	107	3	international	international	ADJ
ijtc-760	107	4	journal	journal	NOUN
ijtc-760	107	5	of	of	ADP
ijtc-760	107	6	tax	tax	PROPN
ijtc-760	107	7	&	&	CCONJ
ijtc-760	107	8	accounting	account	VERB
ijtc-760	107	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	107	10	oc	oc	NOUN
ijtc-760	107	11	:	:	PUNCT
ijtc-760	107	12	ownership	ownership	NOUN
ijtc-760	107	13	concentration	concentration	NOUN
ijtc-760	107	14	(	(	PUNCT
ijtc-760	107	15	x1	x1	X
ijtc-760	107	16	)	)	PUNCT
ijtc-760	107	17	cs	cs	NOUN
ijtc-760	107	18	:	:	PUNCT
ijtc-760	107	19	company	company	NOUN
ijtc-760	107	20	size	size	NOUN
ijtc-760	107	21	(	(	PUNCT
ijtc-760	107	22	x2	x2	NOUN
ijtc-760	107	23	)	)	PUNCT
ijtc-760	107	24	prof	prof	NOUN
ijtc-760	107	25	:	:	PUNCT
ijtc-760	107	26	profitability	profitability	NOUN
ijtc-760	107	27	(	(	PUNCT
ijtc-760	107	28	x3	x3	ADJ
ijtc-760	107	29	)	)	PUNCT
ijtc-760	107	30	ɛ	ɛ	PROPN
ijtc-760	107	31	:	:	PUNCT
ijtc-760	107	32	error	error	NOUN
ijtc-760	107	33	term	term	NOUN
ijtc-760	107	34	hypothesis	hypothesis	NOUN
ijtc-760	107	35	test	test	NOUN
ijtc-760	107	36	hypothesis	hypothesis	NOUN
ijtc-760	107	37	testing	testing	NOUN
ijtc-760	107	38	is	be	AUX
ijtc-760	107	39	conducted	conduct	VERB
ijtc-760	107	40	to	to	PART
ijtc-760	107	41	determine	determine	VERB
ijtc-760	107	42	the	the	DET
ijtc-760	107	43	correlation	correlation	NOUN
ijtc-760	107	44	between	between	ADP
ijtc-760	107	45	the	the	DET
ijtc-760	107	46	independent	independent	ADJ
ijtc-760	107	47	variables	variable	NOUN
ijtc-760	107	48	and	and	CCONJ
ijtc-760	107	49	the	the	DET
ijtc-760	107	50	dependent	dependent	ADJ
ijtc-760	107	51	variable	variable	NOUN
ijtc-760	107	52	,	,	PUNCT
ijtc-760	107	53	namely	namely	ADV
ijtc-760	107	54	ownership	ownership	NOUN
ijtc-760	107	55	concentration	concentration	NOUN
ijtc-760	107	56	(	(	PUNCT
ijtc-760	107	57	x1	x1	PROPN
ijtc-760	107	58	)	)	PUNCT
ijtc-760	107	59	,	,	PUNCT
ijtc-760	107	60	company	company	NOUN
ijtc-760	107	61	size	size	NOUN
ijtc-760	107	62	(	(	PUNCT
ijtc-760	107	63	x2	x2	NOUN
ijtc-760	107	64	)	)	PUNCT
ijtc-760	107	65	,	,	PUNCT
ijtc-760	107	66	and	and	CCONJ
ijtc-760	107	67	profitability	profitability	NOUN
ijtc-760	107	68	(	(	PUNCT
ijtc-760	107	69	x3	x3	ADJ
ijtc-760	107	70	)	)	PUNCT
ijtc-760	107	71	on	on	ADP
ijtc-760	107	72	internet	internet	NOUN
ijtc-760	107	73	financial	financial	ADJ
ijtc-760	107	74	reporting	reporting	NOUN
ijtc-760	107	75	(	(	PUNCT
ijtc-760	107	76	y	y	NOUN
ijtc-760	107	77	)	)	PUNCT
ijtc-760	107	78	.	.	PUNCT
ijtc-760	108	1	to	to	PART
ijtc-760	108	2	test	test	VERB
ijtc-760	108	3	this	this	DET
ijtc-760	108	4	hypothesis	hypothesis	NOUN
ijtc-760	108	5	,	,	PUNCT
ijtc-760	108	6	the	the	DET
ijtc-760	108	7	coefficient	coefficient	NOUN
ijtc-760	108	8	of	of	ADP
ijtc-760	108	9	determination	determination	NOUN
ijtc-760	108	10	(	(	PUNCT
ijtc-760	108	11	r2	r2	PROPN
ijtc-760	108	12	)	)	PUNCT
ijtc-760	108	13	is	be	AUX
ijtc-760	108	14	selected	select	VERB
ijtc-760	108	15	as	as	ADP
ijtc-760	108	16	the	the	DET
ijtc-760	108	17	first	first	ADJ
ijtc-760	108	18	step	step	NOUN
ijtc-760	108	19	,	,	PUNCT
ijtc-760	108	20	then	then	ADV
ijtc-760	108	21	the	the	DET
ijtc-760	108	22	f	f	NOUN
ijtc-760	108	23	-	-	PUNCT
ijtc-760	108	24	test	test	NOUN
ijtc-760	108	25	for	for	ADP
ijtc-760	108	26	simultaneous	simultaneous	ADJ
ijtc-760	108	27	hypothesis	hypothesis	NOUN
ijtc-760	108	28	,	,	PUNCT
ijtc-760	108	29	and	and	CCONJ
ijtc-760	108	30	finally	finally	ADV
ijtc-760	108	31	the	the	DET
ijtc-760	108	32	t	t	NOUN
ijtc-760	108	33	-	-	PUNCT
ijtc-760	108	34	test	test	NOUN
ijtc-760	108	35	for	for	ADP
ijtc-760	108	36	partial	partial	ADJ
ijtc-760	108	37	.	.	PUNCT
ijtc-760	109	1	coefficient	coefficient	NOUN
ijtc-760	109	2	determination	determination	NOUN
ijtc-760	109	3	source	source	NOUN
ijtc-760	109	4	:	:	PUNCT
ijtc-760	109	5	data	datum	NOUN
ijtc-760	109	6	processed	process	VERB
ijtc-760	109	7	by	by	ADP
ijtc-760	109	8	researchers	researcher	NOUN
ijtc-760	109	9	with	with	ADP
ijtc-760	109	10	eviews	eviews	PROPN
ijtc-760	109	11	12	12	NUM
ijtc-760	109	12	(	(	PUNCT
ijtc-760	109	13	2023	2023	NUM
ijtc-760	109	14	)	)	PUNCT
ijtc-760	109	15	figure	figure	NOUN
ijtc-760	109	16	8	8	NUM
ijtc-760	109	17	.	.	PUNCT
ijtc-760	110	1	coefficient	coefficient	NOUN
ijtc-760	110	2	of	of	ADP
ijtc-760	110	3	determination	determination	NOUN
ijtc-760	110	4	according	accord	VERB
ijtc-760	110	5	to	to	PART
ijtc-760	110	6	figure	figure	VERB
ijtc-760	110	7	8	8	NUM
ijtc-760	110	8	,	,	PUNCT
ijtc-760	110	9	adjusted	adjust	VERB
ijtc-760	110	10	r	r	NOUN
ijtc-760	110	11	-	-	PUNCT
ijtc-760	110	12	squared	square	VERB
ijtc-760	110	13	in	in	ADP
ijtc-760	110	14	this	this	DET
ijtc-760	110	15	research	research	NOUN
ijtc-760	110	16	model	model	NOUN
ijtc-760	110	17	is	be	AUX
ijtc-760	110	18	0.043200	0.043200	NUM
ijtc-760	110	19	or	or	CCONJ
ijtc-760	110	20	4.32	4.32	NUM
ijtc-760	110	21	%	%	NOUN
ijtc-760	110	22	.	.	PUNCT
ijtc-760	111	1	the	the	DET
ijtc-760	111	2	conclusion	conclusion	NOUN
ijtc-760	111	3	is	be	AUX
ijtc-760	111	4	that	that	PRON
ijtc-760	111	5	ownership	ownership	NOUN
ijtc-760	111	6	concentration	concentration	NOUN
ijtc-760	111	7	,	,	PUNCT
ijtc-760	111	8	company	company	NOUN
ijtc-760	111	9	size	size	NOUN
ijtc-760	111	10	,	,	PUNCT
ijtc-760	111	11	and	and	CCONJ
ijtc-760	111	12	profitability	profitability	NOUN
ijtc-760	111	13	are	be	AUX
ijtc-760	111	14	able	able	ADJ
ijtc-760	111	15	to	to	PART
ijtc-760	111	16	explain	explain	VERB
ijtc-760	111	17	the	the	DET
ijtc-760	111	18	internet	internet	NOUN
ijtc-760	111	19	financial	financial	ADJ
ijtc-760	111	20	reporting	reporting	NOUN
ijtc-760	111	21	of	of	ADP
ijtc-760	111	22	0.043200	0.043200	NUM
ijtc-760	111	23	or	or	CCONJ
ijtc-760	111	24	4.32	4.32	NUM
ijtc-760	111	25	%	%	NOUN
ijtc-760	111	26	.	.	PUNCT
ijtc-760	112	1	in	in	ADP
ijtc-760	112	2	comparison	comparison	NOUN
ijtc-760	112	3	,	,	PUNCT
ijtc-760	112	4	other	other	ADJ
ijtc-760	112	5	variables	variable	NOUN
ijtc-760	112	6	outside	outside	ADP
ijtc-760	112	7	this	this	DET
ijtc-760	112	8	study	study	NOUN
ijtc-760	112	9	indicate	indicate	VERB
ijtc-760	112	10	the	the	DET
ijtc-760	112	11	remaining	remain	VERB
ijtc-760	112	12	0.956800	0.956800	NUM
ijtc-760	112	13	or	or	CCONJ
ijtc-760	112	14	95.68	95.68	NUM
ijtc-760	112	15	%	%	NOUN
ijtc-760	112	16	.	.	PUNCT
ijtc-760	113	1	f	f	PROPN
ijtc-760	113	2	-test	-test	PROPN
ijtc-760	113	3	source	source	NOUN
ijtc-760	113	4	:	:	PUNCT
ijtc-760	113	5	the	the	DET
ijtc-760	113	6	data	datum	NOUN
ijtc-760	113	7	processed	process	VERB
ijtc-760	113	8	by	by	ADP
ijtc-760	113	9	researchers	researcher	NOUN
ijtc-760	113	10	with	with	ADP
ijtc-760	113	11	eviews	eviews	PROPN
ijtc-760	113	12	12	12	NUM
ijtc-760	113	13	(	(	PUNCT
ijtc-760	113	14	2023	2023	NUM
ijtc-760	113	15	)	)	PUNCT
ijtc-760	113	16	figure	figure	NOUN
ijtc-760	113	17	9	9	NUM
ijtc-760	113	18	.	.	PUNCT
ijtc-760	114	1	f	f	PROPN
ijtc-760	114	2	test	test	NOUN
ijtc-760	114	3	as	as	SCONJ
ijtc-760	114	4	can	can	AUX
ijtc-760	114	5	be	be	AUX
ijtc-760	114	6	seen	see	VERB
ijtc-760	114	7	in	in	ADP
ijtc-760	114	8	figure	figure	NOUN
ijtc-760	114	9	9	9	NUM
ijtc-760	114	10	,	,	PUNCT
ijtc-760	114	11	the	the	DET
ijtc-760	114	12	probability	probability	NOUN
ijtc-760	114	13	(	(	PUNCT
ijtc-760	114	14	f	f	X
ijtc-760	114	15	-	-	PUNCT
ijtc-760	114	16	statistic	statistic	NOUN
ijtc-760	114	17	)	)	PUNCT
ijtc-760	114	18	value	value	NOUN
ijtc-760	114	19	is	be	AUX
ijtc-760	114	20	0.026951	0.026951	NUM
ijtc-760	114	21	where	where	SCONJ
ijtc-760	114	22	the	the	DET
ijtc-760	114	23	value	value	NOUN
ijtc-760	114	24	is	be	AUX
ijtc-760	114	25	<	<	X
ijtc-760	114	26	0.05	0.05	NUM
ijtc-760	114	27	.	.	PUNCT
ijtc-760	115	1	based	base	VERB
ijtc-760	115	2	on	on	ADP
ijtc-760	115	3	the	the	DET
ijtc-760	115	4	results	result	NOUN
ijtc-760	115	5	,	,	PUNCT
ijtc-760	115	6	h0	h0	PROPN
ijtc-760	115	7	is	be	AUX
ijtc-760	115	8	rejected	reject	VERB
ijtc-760	115	9	,	,	PUNCT
ijtc-760	115	10	and	and	CCONJ
ijtc-760	115	11	it	it	PRON
ijtc-760	115	12	is	be	AUX
ijtc-760	115	13	interpreted	interpret	VERB
ijtc-760	115	14	that	that	SCONJ
ijtc-760	115	15	the	the	DET
ijtc-760	115	16	company	company	NOUN
ijtc-760	115	17	size	size	NOUN
ijtc-760	115	18	,	,	PUNCT
ijtc-760	115	19	ownership	ownership	NOUN
ijtc-760	115	20	weighted	weight	VERB
ijtc-760	115	21	statistics	statistic	NOUN
ijtc-760	115	22	r	r	NOUN
ijtc-760	115	23	-	-	PUNCT
ijtc-760	115	24	squared	square	VERB
ijtc-760	115	25	0.063273	0.063273	NUM
ijtc-760	115	26	mean	mean	NOUN
ijtc-760	115	27	dependent	dependent	ADJ
ijtc-760	115	28	var	var	NOUN
ijtc-760	115	29	0.613158	0.613158	NUM
ijtc-760	116	1	adjusted	adjusted	ADJ
ijtc-760	116	2	r	r	NOUN
ijtc-760	116	3	-	-	PUNCT
ijtc-760	116	4	squared	square	VERB
ijtc-760	116	5	0.043200	0.043200	NUM
ijtc-760	116	6	s.d	s.d	PROPN
ijtc-760	116	7	.	.	PUNCT
ijtc-760	117	1	dependent	dependent	ADJ
ijtc-760	117	2	var	var	PROPN
ijtc-760	117	3	0.306804	0.306804	NUM
ijtc-760	117	4	s.e	s.e	PROPN
ijtc-760	117	5	.	.	PROPN
ijtc-760	117	6	of	of	ADP
ijtc-760	117	7	regression	regression	NOUN
ijtc-760	117	8	0.300104	0.300104	NUM
ijtc-760	117	9	sum	sum	NOUN
ijtc-760	117	10	squared	square	VERB
ijtc-760	117	11	resid	resid	NOUN
ijtc-760	117	12	12.60872	12.60872	NUM
ijtc-760	117	13	f	f	X
ijtc-760	117	14	-	-	PUNCT
ijtc-760	117	15	statistic	statistic	VERB
ijtc-760	117	16	3.152170	3.152170	NUM
ijtc-760	117	17	durbin	durbin	ADJ
ijtc-760	117	18	-	-	PUNCT
ijtc-760	117	19	watson	watson	NOUN
ijtc-760	117	20	stat	stat	NOUN
ijtc-760	117	21	1.649921	1.649921	NUM
ijtc-760	117	22	prob(f	prob(f	NOUN
ijtc-760	117	23	-	-	PUNCT
ijtc-760	117	24	statistic	statistic	NOUN
ijtc-760	117	25	)	)	PUNCT
ijtc-760	117	26	0.026951	0.026951	PROPN
ijtc-760	117	27	weighted	weight	VERB
ijtc-760	117	28	statistics	statistic	NOUN
ijtc-760	117	29	r	r	NOUN
ijtc-760	117	30	-	-	PUNCT
ijtc-760	117	31	squared	square	VERB
ijtc-760	117	32	0.063273	0.063273	NUM
ijtc-760	117	33	mean	mean	NOUN
ijtc-760	117	34	dependent	dependent	ADJ
ijtc-760	117	35	var	var	NOUN
ijtc-760	117	36	0.613158	0.613158	NUM
ijtc-760	117	37	adjusted	adjusted	ADJ
ijtc-760	117	38	r	r	NOUN
ijtc-760	117	39	-	-	PUNCT
ijtc-760	117	40	squared	square	VERB
ijtc-760	117	41	0.043200	0.043200	NUM
ijtc-760	117	42	s.d	s.d	PROPN
ijtc-760	117	43	.	.	PUNCT
ijtc-760	118	1	dependent	dependent	ADJ
ijtc-760	118	2	var	var	PROPN
ijtc-760	118	3	0.306804	0.306804	NUM
ijtc-760	118	4	s.e	s.e	PROPN
ijtc-760	118	5	.	.	PROPN
ijtc-760	118	6	of	of	ADP
ijtc-760	118	7	regression	regression	NOUN
ijtc-760	118	8	0.300104	0.300104	NUM
ijtc-760	118	9	sum	sum	NOUN
ijtc-760	118	10	squared	square	VERB
ijtc-760	118	11	resid	resid	NOUN
ijtc-760	118	12	12.60872	12.60872	NUM
ijtc-760	118	13	f	f	X
ijtc-760	118	14	-	-	PUNCT
ijtc-760	118	15	statistic	statistic	VERB
ijtc-760	118	16	3.152170	3.152170	NUM
ijtc-760	118	17	durbin	durbin	ADJ
ijtc-760	118	18	-	-	PUNCT
ijtc-760	118	19	watson	watson	NOUN
ijtc-760	118	20	stat	stat	NOUN
ijtc-760	118	21	1.649921	1.649921	NUM
ijtc-760	118	22	prob(f	prob(f	NOUN
ijtc-760	118	23	-	-	PUNCT
ijtc-760	118	24	statistic	statistic	NOUN
ijtc-760	118	25	)	)	PUNCT
ijtc-760	118	26	0.026951	0.026951	NUM
ijtc-760	118	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	118	28	the	the	DET
ijtc-760	118	29	effect	effect	NOUN
ijtc-760	118	30	of	of	ADP
ijtc-760	118	31	ownership	ownership	NOUN
ijtc-760	118	32	concentration	concentration	NOUN
ijtc-760	118	33	,	,	PUNCT
ijtc-760	118	34	company	company	NOUN
ijtc-760	118	35	size	size	NOUN
ijtc-760	118	36	,	,	PUNCT
ijtc-760	118	37	and	and	CCONJ
ijtc-760	118	38	profitability	profitability	NOUN
ijtc-760	118	39	on	on	ADP
ijtc-760	118	40	internet	internet	NOUN
ijtc-760	118	41	financial	financial	ADJ
ijtc-760	118	42	reporting	reporting	NOUN
ijtc-760	118	43	lestari	lestari	PROPN
ijtc-760	118	44	and	and	CCONJ
ijtc-760	118	45	fauzi	fauzi	PROPN
ijtc-760	118	46	446	446	NUM
ijtc-760	118	47	|	|	ADV
ijtc-760	118	48	ilomata	ilomata	PROPN
ijtc-760	118	49	international	international	ADJ
ijtc-760	118	50	journal	journal	NOUN
ijtc-760	118	51	of	of	ADP
ijtc-760	118	52	tax	tax	PROPN
ijtc-760	118	53	&	&	CCONJ
ijtc-760	118	54	accounting	account	VERB
ijtc-760	118	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	118	56	concentration	concentration	NOUN
ijtc-760	118	57	,	,	PUNCT
ijtc-760	118	58	and	and	CCONJ
ijtc-760	118	59	profitability	profitability	NOUN
ijtc-760	118	60	simultaneously	simultaneously	ADV
ijtc-760	118	61	affect	affect	VERB
ijtc-760	118	62	the	the	DET
ijtc-760	118	63	ifr	ifr	NOUN
ijtc-760	118	64	of	of	ADP
ijtc-760	118	65	the	the	DET
ijtc-760	118	66	energy	energy	NOUN
ijtc-760	118	67	sector	sector	NOUN
ijtc-760	118	68	companies	company	NOUN
ijtc-760	118	69	listed	list	VERB
ijtc-760	118	70	on	on	ADP
ijtc-760	118	71	the	the	DET
ijtc-760	118	72	2019	2019	NUM
ijtc-760	118	73	-	-	SYM
ijtc-760	118	74	2021	2021	NUM
ijtc-760	118	75	idx	idx	NOUN
ijtc-760	118	76	.	.	PUNCT
ijtc-760	119	1	t	t	PROPN
ijtc-760	119	2	test	test	NOUN
ijtc-760	119	3	source	source	NOUN
ijtc-760	119	4	:	:	PUNCT
ijtc-760	119	5	data	datum	NOUN
ijtc-760	119	6	processed	process	VERB
ijtc-760	119	7	by	by	ADP
ijtc-760	119	8	researchers	researcher	NOUN
ijtc-760	119	9	with	with	ADP
ijtc-760	119	10	eviews	eviews	PROPN
ijtc-760	119	11	12	12	NUM
ijtc-760	119	12	(	(	PUNCT
ijtc-760	119	13	2023	2023	NUM
ijtc-760	119	14	)	)	PUNCT
ijtc-760	119	15	figure	figure	NOUN
ijtc-760	119	16	10	10	NUM
ijtc-760	119	17	.	.	PUNCT
ijtc-760	120	1	t	t	PROPN
ijtc-760	120	2	test	test	NOUN
ijtc-760	120	3	1	1	NUM
ijtc-760	120	4	.	.	PUNCT
ijtc-760	121	1	the	the	DET
ijtc-760	121	2	effect	effect	NOUN
ijtc-760	121	3	of	of	ADP
ijtc-760	121	4	ownership	ownership	NOUN
ijtc-760	121	5	concentration	concentration	NOUN
ijtc-760	121	6	on	on	ADP
ijtc-760	121	7	internet	internet	NOUN
ijtc-760	121	8	financial	financial	ADJ
ijtc-760	121	9	reporting	report	VERB
ijtc-760	121	10	the	the	DET
ijtc-760	121	11	probability	probability	NOUN
ijtc-760	121	12	value	value	NOUN
ijtc-760	121	13	(	(	PUNCT
ijtc-760	121	14	p	p	NOUN
ijtc-760	121	15	-	-	PUNCT
ijtc-760	121	16	value	value	NOUN
ijtc-760	121	17	)	)	PUNCT
ijtc-760	121	18	of	of	ADP
ijtc-760	121	19	ownership	ownership	NOUN
ijtc-760	121	20	concentration	concentration	NOUN
ijtc-760	121	21	shown	show	VERB
ijtc-760	121	22	in	in	ADP
ijtc-760	121	23	figure	figure	NOUN
ijtc-760	121	24	10	10	NUM
ijtc-760	121	25	is	be	AUX
ijtc-760	121	26	0.2032	0.2032	NUM
ijtc-760	121	27	,	,	PUNCT
ijtc-760	121	28	where	where	SCONJ
ijtc-760	121	29	this	this	DET
ijtc-760	121	30	value	value	NOUN
ijtc-760	121	31	indicates	indicate	VERB
ijtc-760	121	32	that	that	SCONJ
ijtc-760	121	33	0.2032	0.2032	NUM
ijtc-760	121	34	>	>	SYM
ijtc-760	121	35	0.05	0.05	NUM
ijtc-760	121	36	(	(	PUNCT
ijtc-760	121	37	5	5	NUM
ijtc-760	121	38	%	%	NOUN
ijtc-760	121	39	significance	significance	NOUN
ijtc-760	121	40	level	level	NOUN
ijtc-760	121	41	)	)	PUNCT
ijtc-760	121	42	with	with	ADP
ijtc-760	121	43	a	a	DET
ijtc-760	121	44	coefficient	coefficient	NOUN
ijtc-760	121	45	of	of	ADP
ijtc-760	121	46	0.592144	0.592144	NUM
ijtc-760	121	47	.	.	PUNCT
ijtc-760	122	1	therefore	therefore	ADV
ijtc-760	122	2	,	,	PUNCT
ijtc-760	122	3	it	it	PRON
ijtc-760	122	4	can	can	AUX
ijtc-760	122	5	be	be	AUX
ijtc-760	122	6	interpreted	interpret	VERB
ijtc-760	122	7	that	that	SCONJ
ijtc-760	122	8	it	it	PRON
ijtc-760	122	9	has	have	VERB
ijtc-760	122	10	a	a	DET
ijtc-760	122	11	positive	positive	ADJ
ijtc-760	122	12	connection	connection	NOUN
ijtc-760	122	13	on	on	ADP
ijtc-760	122	14	the	the	DET
ijtc-760	122	15	ifr	ifr	NOUN
ijtc-760	122	16	.	.	PUNCT
ijtc-760	123	1	the	the	DET
ijtc-760	123	2	conclusion	conclusion	NOUN
ijtc-760	123	3	is	be	AUX
ijtc-760	123	4	that	that	PRON
ijtc-760	123	5	h0	h0	NOUN
ijtc-760	123	6	in	in	ADP
ijtc-760	123	7	this	this	DET
ijtc-760	123	8	test	test	NOUN
ijtc-760	123	9	is	be	AUX
ijtc-760	123	10	accepted	accept	VERB
ijtc-760	123	11	,	,	PUNCT
ijtc-760	123	12	which	which	PRON
ijtc-760	123	13	means	mean	VERB
ijtc-760	123	14	concentration	concentration	NOUN
ijtc-760	123	15	of	of	ADP
ijtc-760	123	16	ownership	ownership	NOUN
ijtc-760	123	17	partially	partially	ADV
ijtc-760	123	18	does	do	AUX
ijtc-760	123	19	not	not	PART
ijtc-760	123	20	affect	affect	VERB
ijtc-760	123	21	the	the	DET
ijtc-760	123	22	independent	independent	ADJ
ijtc-760	123	23	variable	variable	NOUN
ijtc-760	123	24	,	,	PUNCT
ijtc-760	123	25	hence	hence	ADV
ijtc-760	123	26	,	,	PUNCT
ijtc-760	123	27	the	the	DET
ijtc-760	123	28	internet	internet	NOUN
ijtc-760	123	29	financial	financial	ADJ
ijtc-760	123	30	reporting	reporting	NOUN
ijtc-760	123	31	.	.	PUNCT
ijtc-760	124	1	furthermore	furthermore	ADV
ijtc-760	124	2	,	,	PUNCT
ijtc-760	124	3	it	it	PRON
ijtc-760	124	4	can	can	AUX
ijtc-760	124	5	be	be	AUX
ijtc-760	124	6	stated	state	VERB
ijtc-760	124	7	that	that	SCONJ
ijtc-760	124	8	any	any	DET
ijtc-760	124	9	changes	change	NOUN
ijtc-760	124	10	occur	occur	VERB
ijtc-760	124	11	in	in	ADP
ijtc-760	124	12	the	the	DET
ijtc-760	124	13	ownership	ownership	NOUN
ijtc-760	124	14	concentration	concentration	NOUN
ijtc-760	124	15	will	will	AUX
ijtc-760	124	16	not	not	PART
ijtc-760	124	17	result	result	VERB
ijtc-760	124	18	in	in	ADP
ijtc-760	124	19	the	the	DET
ijtc-760	124	20	ifr	ifr	NOUN
ijtc-760	124	21	changes	change	NOUN
ijtc-760	124	22	of	of	ADP
ijtc-760	124	23	the	the	DET
ijtc-760	124	24	energy	energy	NOUN
ijtc-760	124	25	sector	sector	NOUN
ijtc-760	124	26	companies	company	NOUN
ijtc-760	124	27	listed	list	VERB
ijtc-760	124	28	on	on	ADP
ijtc-760	124	29	the	the	DET
ijtc-760	124	30	2019	2019	NUM
ijtc-760	124	31	-	-	SYM
ijtc-760	124	32	2021	2021	NUM
ijtc-760	124	33	idx	idx	NOUN
ijtc-760	124	34	.	.	PUNCT
ijtc-760	125	1	the	the	DET
ijtc-760	125	2	dominance	dominance	NOUN
ijtc-760	125	3	of	of	ADP
ijtc-760	125	4	share	share	NOUN
ijtc-760	125	5	ownership	ownership	NOUN
ijtc-760	125	6	does	do	AUX
ijtc-760	125	7	not	not	PART
ijtc-760	125	8	affect	affect	VERB
ijtc-760	125	9	the	the	DET
ijtc-760	125	10	amount	amount	NOUN
ijtc-760	125	11	of	of	ADP
ijtc-760	125	12	information	information	NOUN
ijtc-760	125	13	disclosure	disclosure	NOUN
ijtc-760	125	14	provided	provide	VERB
ijtc-760	125	15	through	through	ADP
ijtc-760	125	16	ifr	ifr	PROPN
ijtc-760	125	17	,	,	PUNCT
ijtc-760	125	18	this	this	PRON
ijtc-760	125	19	is	be	AUX
ijtc-760	125	20	because	because	SCONJ
ijtc-760	125	21	those	those	PRON
ijtc-760	125	22	who	who	PRON
ijtc-760	125	23	need	need	VERB
ijtc-760	125	24	the	the	DET
ijtc-760	125	25	information	information	NOUN
ijtc-760	125	26	are	be	AUX
ijtc-760	125	27	not	not	PART
ijtc-760	125	28	only	only	ADV
ijtc-760	125	29	investors	investor	NOUN
ijtc-760	125	30	,	,	PUNCT
ijtc-760	125	31	but	but	CCONJ
ijtc-760	125	32	also	also	ADV
ijtc-760	125	33	creditors	creditor	NOUN
ijtc-760	125	34	and	and	CCONJ
ijtc-760	125	35	other	other	ADJ
ijtc-760	125	36	stakeholders	stakeholder	NOUN
ijtc-760	125	37	.	.	PUNCT
ijtc-760	126	1	as	as	ADP
ijtc-760	126	2	a	a	DET
ijtc-760	126	3	consequence	consequence	NOUN
ijtc-760	126	4	,	,	PUNCT
ijtc-760	126	5	the	the	DET
ijtc-760	126	6	companies	company	NOUN
ijtc-760	126	7	are	be	AUX
ijtc-760	126	8	suggested	suggest	VERB
ijtc-760	126	9	to	to	PART
ijtc-760	126	10	disseminate	disseminate	VERB
ijtc-760	126	11	complete	complete	ADJ
ijtc-760	126	12	information	information	NOUN
ijtc-760	126	13	despite	despite	SCONJ
ijtc-760	126	14	the	the	DET
ijtc-760	126	15	small	small	ADJ
ijtc-760	126	16	number	number	NOUN
ijtc-760	126	17	of	of	ADP
ijtc-760	126	18	shareholders	shareholder	NOUN
ijtc-760	126	19	.	.	PUNCT
ijtc-760	127	1	in	in	ADP
ijtc-760	127	2	addition	addition	NOUN
ijtc-760	127	3	,	,	PUNCT
ijtc-760	127	4	since	since	SCONJ
ijtc-760	127	5	the	the	DET
ijtc-760	127	6	hypothesis	hypothesis	NOUN
ijtc-760	127	7	of	of	ADP
ijtc-760	127	8	this	this	DET
ijtc-760	127	9	study	study	NOUN
ijtc-760	127	10	is	be	AUX
ijtc-760	127	11	rejected	reject	VERB
ijtc-760	127	12	,	,	PUNCT
ijtc-760	127	13	the	the	DET
ijtc-760	127	14	ownership	ownership	NOUN
ijtc-760	127	15	concentration	concentration	NOUN
ijtc-760	127	16	has	have	VERB
ijtc-760	127	17	a	a	DET
ijtc-760	127	18	negative	negative	ADJ
ijtc-760	127	19	influence	influence	NOUN
ijtc-760	127	20	on	on	ADP
ijtc-760	127	21	ifr	ifr	PROPN
ijtc-760	127	22	.	.	PUNCT
ijtc-760	128	1	this	this	PRON
ijtc-760	128	2	is	be	AUX
ijtc-760	128	3	a	a	DET
ijtc-760	128	4	similar	similar	ADJ
ijtc-760	128	5	research	research	NOUN
ijtc-760	128	6	result	result	NOUN
ijtc-760	128	7	by	by	ADP
ijtc-760	128	8	(	(	PUNCT
ijtc-760	128	9	nazar	nazar	PROPN
ijtc-760	128	10	&	&	CCONJ
ijtc-760	128	11	syafrizal	syafrizal	PROPN
ijtc-760	128	12	,	,	PUNCT
ijtc-760	128	13	2019	2019	NUM
ijtc-760	128	14	)	)	PUNCT
ijtc-760	128	15	and	and	CCONJ
ijtc-760	128	16	(	(	PUNCT
ijtc-760	128	17	dewi	dewi	PROPN
ijtc-760	128	18	,	,	PUNCT
ijtc-760	128	19	2019	2019	NUM
ijtc-760	128	20	)	)	PUNCT
ijtc-760	128	21	where	where	SCONJ
ijtc-760	128	22	evidence	evidence	NOUN
ijtc-760	128	23	for	for	ADP
ijtc-760	128	24	correlation	correlation	NOUN
ijtc-760	128	25	of	of	ADP
ijtc-760	128	26	the	the	DET
ijtc-760	128	27	ownership	ownership	NOUN
ijtc-760	128	28	concentration	concentration	NOUN
ijtc-760	128	29	on	on	ADP
ijtc-760	128	30	the	the	DET
ijtc-760	128	31	ifr	ifr	NOUN
ijtc-760	128	32	was	be	AUX
ijtc-760	128	33	not	not	PART
ijtc-760	128	34	found	find	VERB
ijtc-760	128	35	.	.	PUNCT
ijtc-760	129	1	2	2	X
ijtc-760	129	2	.	.	X
ijtc-760	129	3	the	the	DET
ijtc-760	129	4	effect	effect	NOUN
ijtc-760	129	5	of	of	ADP
ijtc-760	129	6	company	company	NOUN
ijtc-760	129	7	size	size	NOUN
ijtc-760	129	8	on	on	ADP
ijtc-760	129	9	internet	internet	NOUN
ijtc-760	129	10	financial	financial	ADJ
ijtc-760	129	11	reporting	report	VERB
ijtc-760	129	12	the	the	DET
ijtc-760	129	13	p	p	NOUN
ijtc-760	129	14	-	-	PUNCT
ijtc-760	129	15	value	value	NOUN
ijtc-760	129	16	of	of	ADP
ijtc-760	129	17	firm	firm	ADJ
ijtc-760	129	18	size	size	NOUN
ijtc-760	129	19	is	be	AUX
ijtc-760	129	20	0.0211	0.0211	NUM
ijtc-760	129	21	,	,	PUNCT
ijtc-760	129	22	this	this	PRON
ijtc-760	129	23	indicates	indicate	VERB
ijtc-760	129	24	that	that	SCONJ
ijtc-760	129	25	0.0211	0.0211	NUM
ijtc-760	129	26	<	<	NOUN
ijtc-760	129	27	0.05	0.05	NUM
ijtc-760	129	28	(	(	PUNCT
ijtc-760	129	29	5	5	NUM
ijtc-760	129	30	%	%	NOUN
ijtc-760	129	31	significance	significance	NOUN
ijtc-760	129	32	level	level	NOUN
ijtc-760	129	33	)	)	PUNCT
ijtc-760	129	34	with	with	ADP
ijtc-760	129	35	0.000017	0.000017	NUM
ijtc-760	129	36	as	as	ADP
ijtc-760	129	37	the	the	DET
ijtc-760	129	38	coefficient	coefficient	NOUN
ijtc-760	129	39	,	,	PUNCT
ijtc-760	129	40	where	where	SCONJ
ijtc-760	129	41	evidence	evidence	NOUN
ijtc-760	129	42	for	for	ADP
ijtc-760	129	43	correlation	correlation	NOUN
ijtc-760	129	44	of	of	ADP
ijtc-760	129	45	the	the	DET
ijtc-760	129	46	ownership	ownership	NOUN
ijtc-760	129	47	concentration	concentration	NOUN
ijtc-760	129	48	on	on	ADP
ijtc-760	129	49	the	the	DET
ijtc-760	129	50	ifr	ifr	NOUN
ijtc-760	129	51	was	be	AUX
ijtc-760	129	52	not	not	PART
ijtc-760	129	53	found	find	VERB
ijtc-760	129	54	.	.	PUNCT
ijtc-760	130	1	thus	thus	ADV
ijtc-760	130	2	,	,	PUNCT
ijtc-760	130	3	the	the	DET
ijtc-760	130	4	correlation	correlation	NOUN
ijtc-760	130	5	between	between	ADP
ijtc-760	130	6	company	company	NOUN
ijtc-760	130	7	size	size	NOUN
ijtc-760	130	8	and	and	CCONJ
ijtc-760	130	9	ifr	ifr	PROPN
ijtc-760	130	10	is	be	AUX
ijtc-760	130	11	considered	consider	VERB
ijtc-760	130	12	positive	positive	ADJ
ijtc-760	130	13	.	.	PUNCT
ijtc-760	131	1	to	to	PART
ijtc-760	131	2	conclude	conclude	VERB
ijtc-760	131	3	,	,	PUNCT
ijtc-760	131	4	it	it	PRON
ijtc-760	131	5	can	can	AUX
ijtc-760	131	6	be	be	AUX
ijtc-760	131	7	stated	state	VERB
ijtc-760	131	8	that	that	SCONJ
ijtc-760	131	9	h0	h0	NOUN
ijtc-760	131	10	is	be	AUX
ijtc-760	131	11	rejected	reject	VERB
ijtc-760	131	12	,	,	PUNCT
ijtc-760	131	13	which	which	PRON
ijtc-760	131	14	means	mean	VERB
ijtc-760	131	15	the	the	DET
ijtc-760	131	16	company	company	NOUN
ijtc-760	131	17	size	size	NOUN
ijtc-760	131	18	partially	partially	ADV
ijtc-760	131	19	affects	affect	VERB
ijtc-760	131	20	ifr	ifr	PROPN
ijtc-760	131	21	positively	positively	ADV
ijtc-760	131	22	and	and	CCONJ
ijtc-760	131	23	significantly	significantly	ADV
ijtc-760	131	24	.	.	PUNCT
ijtc-760	132	1	furthermore	furthermore	ADV
ijtc-760	132	2	,	,	PUNCT
ijtc-760	132	3	there	there	PRON
ijtc-760	132	4	is	be	VERB
ijtc-760	132	5	an	an	DET
ijtc-760	132	6	evidence	evidence	NOUN
ijtc-760	132	7	that	that	SCONJ
ijtc-760	132	8	any	any	DET
ijtc-760	132	9	increase	increase	NOUN
ijtc-760	132	10	occurs	occur	VERB
ijtc-760	132	11	in	in	ADP
ijtc-760	132	12	the	the	DET
ijtc-760	132	13	company	company	NOUN
ijtc-760	132	14	size	size	NOUN
ijtc-760	132	15	will	will	AUX
ijtc-760	132	16	also	also	ADV
ijtc-760	132	17	affect	affect	VERB
ijtc-760	132	18	in	in	ADP
ijtc-760	132	19	the	the	DET
ijtc-760	132	20	increase	increase	NOUN
ijtc-760	132	21	of	of	ADP
ijtc-760	132	22	internet	internet	NOUN
ijtc-760	132	23	financial	financial	ADJ
ijtc-760	132	24	reporting	reporting	NOUN
ijtc-760	132	25	.	.	PUNCT
ijtc-760	133	1	conversely	conversely	ADV
ijtc-760	133	2	,	,	PUNCT
ijtc-760	133	3	any	any	DET
ijtc-760	133	4	decrease	decrease	NOUN
ijtc-760	133	5	in	in	ADP
ijtc-760	133	6	the	the	DET
ijtc-760	133	7	company	company	NOUN
ijtc-760	133	8	size	size	NOUN
ijtc-760	133	9	will	will	AUX
ijtc-760	133	10	also	also	ADV
ijtc-760	133	11	result	result	VERB
ijtc-760	133	12	in	in	ADP
ijtc-760	133	13	a	a	DET
ijtc-760	133	14	decrease	decrease	NOUN
ijtc-760	133	15	in	in	ADP
ijtc-760	133	16	ifr	ifr	NOUN
ijtc-760	133	17	for	for	ADP
ijtc-760	133	18	energy	energy	NOUN
ijtc-760	133	19	sector	sector	NOUN
ijtc-760	133	20	companies	company	NOUN
ijtc-760	133	21	listed	list	VERB
ijtc-760	133	22	on	on	ADP
ijtc-760	133	23	the	the	DET
ijtc-760	133	24	idx	idx	NOUN
ijtc-760	133	25	from	from	ADP
ijtc-760	133	26	2019	2019	NUM
ijtc-760	133	27	-	-	SYM
ijtc-760	133	28	2021	2021	NUM
ijtc-760	133	29	.	.	PUNCT
ijtc-760	134	1	the	the	DET
ijtc-760	134	2	company	company	NOUN
ijtc-760	134	3	size	size	NOUN
ijtc-760	134	4	plays	play	VERB
ijtc-760	134	5	a	a	DET
ijtc-760	134	6	crucial	crucial	ADJ
ijtc-760	134	7	role	role	NOUN
ijtc-760	134	8	in	in	ADP
ijtc-760	134	9	ifr	ifr	PROPN
ijtc-760	134	10	,	,	PUNCT
ijtc-760	134	11	and	and	CCONJ
ijtc-760	134	12	as	as	ADP
ijtc-760	134	13	a	a	DET
ijtc-760	134	14	result	result	NOUN
ijtc-760	134	15	,	,	PUNCT
ijtc-760	134	16	thorough	thorough	ADJ
ijtc-760	134	17	information	information	NOUN
ijtc-760	134	18	must	must	AUX
ijtc-760	134	19	be	be	AUX
ijtc-760	134	20	conveyed	convey	VERB
ijtc-760	134	21	.	.	PUNCT
ijtc-760	135	1	the	the	DET
ijtc-760	135	2	underlying	underlying	ADJ
ijtc-760	135	3	reason	reason	NOUN
ijtc-760	135	4	is	be	AUX
ijtc-760	135	5	that	that	SCONJ
ijtc-760	135	6	large	large	ADJ
ijtc-760	135	7	companies	company	NOUN
ijtc-760	135	8	usually	usually	ADV
ijtc-760	135	9	pay	pay	VERB
ijtc-760	135	10	more	more	ADJ
ijtc-760	135	11	attention	attention	NOUN
ijtc-760	135	12	on	on	ADP
ijtc-760	135	13	the	the	DET
ijtc-760	135	14	information	information	NOUN
ijtc-760	135	15	of	of	ADP
ijtc-760	135	16	disclosure	disclosure	NOUN
ijtc-760	135	17	level	level	NOUN
ijtc-760	135	18	.	.	PUNCT
ijtc-760	136	1	therefore	therefore	ADV
ijtc-760	136	2	,	,	PUNCT
ijtc-760	136	3	large	large	ADJ
ijtc-760	136	4	companies	company	NOUN
ijtc-760	136	5	must	must	AUX
ijtc-760	136	6	provide	provide	VERB
ijtc-760	136	7	access	access	NOUN
ijtc-760	136	8	to	to	ADP
ijtc-760	136	9	punctual	punctual	ADJ
ijtc-760	136	10	,	,	PUNCT
ijtc-760	136	11	easy	easy	ADJ
ijtc-760	136	12	to	to	PART
ijtc-760	136	13	access	access	VERB
ijtc-760	136	14	,	,	PUNCT
ijtc-760	136	15	and	and	CCONJ
ijtc-760	136	16	accurate	accurate	ADJ
ijtc-760	136	17	data	datum	NOUN
ijtc-760	136	18	,	,	PUNCT
ijtc-760	136	19	to	to	PART
ijtc-760	136	20	create	create	VERB
ijtc-760	136	21	a	a	DET
ijtc-760	136	22	good	good	ADJ
ijtc-760	136	23	image	image	NOUN
ijtc-760	136	24	.	.	PUNCT
ijtc-760	137	1	the	the	DET
ijtc-760	137	2	website	website	NOUN
ijtc-760	137	3	(	(	PUNCT
ijtc-760	137	4	ifr	ifr	PROPN
ijtc-760	137	5	)	)	PUNCT
ijtc-760	137	6	is	be	AUX
ijtc-760	137	7	the	the	DET
ijtc-760	137	8	right	right	ADJ
ijtc-760	137	9	way	way	NOUN
ijtc-760	137	10	to	to	PART
ijtc-760	137	11	convey	convey	VERB
ijtc-760	137	12	this	this	DET
ijtc-760	137	13	information	information	NOUN
ijtc-760	137	14	.	.	PUNCT
ijtc-760	138	1	thus	thus	ADV
ijtc-760	138	2	,	,	PUNCT
ijtc-760	138	3	the	the	PRON
ijtc-760	138	4	bigger	big	ADJ
ijtc-760	138	5	the	the	DET
ijtc-760	138	6	company	company	NOUN
ijtc-760	138	7	,	,	PUNCT
ijtc-760	138	8	the	the	PRON
ijtc-760	138	9	higher	high	ADJ
ijtc-760	138	10	the	the	DET
ijtc-760	138	11	level	level	NOUN
ijtc-760	138	12	of	of	ADP
ijtc-760	138	13	ifr	ifr	PROPN
ijtc-760	138	14	weighted	weight	VERB
ijtc-760	138	15	statistics	statistic	NOUN
ijtc-760	138	16	r	r	NOUN
ijtc-760	138	17	-	-	PUNCT
ijtc-760	138	18	squared	square	VERB
ijtc-760	138	19	0.063273	0.063273	NUM
ijtc-760	138	20	mean	mean	NOUN
ijtc-760	138	21	dependent	dependent	ADJ
ijtc-760	138	22	var	var	NOUN
ijtc-760	138	23	0.613158	0.613158	NUM
ijtc-760	138	24	adjusted	adjusted	ADJ
ijtc-760	138	25	r	r	NOUN
ijtc-760	138	26	-	-	PUNCT
ijtc-760	138	27	squared	square	VERB
ijtc-760	138	28	0.043200	0.043200	NUM
ijtc-760	138	29	s.d	s.d	PROPN
ijtc-760	138	30	.	.	PUNCT
ijtc-760	139	1	dependent	dependent	ADJ
ijtc-760	139	2	var	var	PROPN
ijtc-760	139	3	0.306804	0.306804	NUM
ijtc-760	139	4	s.e	s.e	PROPN
ijtc-760	139	5	.	.	PROPN
ijtc-760	139	6	of	of	ADP
ijtc-760	139	7	regression	regression	NOUN
ijtc-760	139	8	0.300104	0.300104	NUM
ijtc-760	139	9	sum	sum	NOUN
ijtc-760	139	10	squared	square	VERB
ijtc-760	139	11	resid	resid	NOUN
ijtc-760	139	12	12.60872	12.60872	NUM
ijtc-760	139	13	f	f	X
ijtc-760	139	14	-	-	PUNCT
ijtc-760	139	15	statistic	statistic	VERB
ijtc-760	139	16	3.152170	3.152170	NUM
ijtc-760	139	17	durbin	durbin	ADJ
ijtc-760	139	18	-	-	PUNCT
ijtc-760	139	19	watson	watson	NOUN
ijtc-760	139	20	stat	stat	NOUN
ijtc-760	139	21	1.649921	1.649921	NUM
ijtc-760	139	22	prob(f	prob(f	NOUN
ijtc-760	139	23	-	-	PUNCT
ijtc-760	139	24	statistic	statistic	NOUN
ijtc-760	139	25	)	)	PUNCT
ijtc-760	139	26	0.026951	0.026951	NUM
ijtc-760	139	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-760	139	28	the	the	DET
ijtc-760	139	29	effect	effect	NOUN
ijtc-760	139	30	of	of	ADP
ijtc-760	139	31	ownership	ownership	NOUN
ijtc-760	139	32	concentration	concentration	NOUN
ijtc-760	139	33	,	,	PUNCT
ijtc-760	139	34	company	company	NOUN
ijtc-760	139	35	size	size	NOUN
ijtc-760	139	36	,	,	PUNCT
ijtc-760	139	37	and	and	CCONJ
ijtc-760	139	38	profitability	profitability	NOUN
ijtc-760	139	39	on	on	ADP
ijtc-760	139	40	internet	internet	NOUN
ijtc-760	139	41	financial	financial	ADJ
ijtc-760	139	42	reporting	reporting	NOUN
ijtc-760	139	43	lestari	lestari	PROPN
ijtc-760	139	44	and	and	CCONJ
ijtc-760	139	45	fauzi	fauzi	PROPN
ijtc-760	139	46	447	447	NUM
ijtc-760	139	47	|	|	ADV
ijtc-760	139	48	ilomata	ilomata	PROPN
ijtc-760	139	49	international	international	ADJ
ijtc-760	139	50	journal	journal	NOUN
ijtc-760	139	51	of	of	ADP
ijtc-760	139	52	tax	tax	PROPN
ijtc-760	139	53	&	&	CCONJ
ijtc-760	139	54	accounting	accounting	PROPN
ijtc-760	139	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	139	56	disclosure	disclosure	NOUN
ijtc-760	139	57	is	be	AUX
ijtc-760	139	58	.	.	PUNCT
ijtc-760	140	1	this	this	DET
ijtc-760	140	2	hypothesis	hypothesis	NOUN
ijtc-760	140	3	of	of	ADP
ijtc-760	140	4	this	this	DET
ijtc-760	140	5	study	study	NOUN
ijtc-760	140	6	was	be	AUX
ijtc-760	140	7	accepted	accept	VERB
ijtc-760	140	8	and	and	CCONJ
ijtc-760	140	9	the	the	DET
ijtc-760	140	10	previous	previous	ADJ
ijtc-760	140	11	studies	study	NOUN
ijtc-760	140	12	by	by	ADP
ijtc-760	140	13	(	(	PUNCT
ijtc-760	140	14	sharma	sharma	PROPN
ijtc-760	140	15	&	&	CCONJ
ijtc-760	140	16	bhardwaj	bhardwaj	PROPN
ijtc-760	140	17	,	,	PUNCT
ijtc-760	140	18	2022	2022	NUM
ijtc-760	140	19	)	)	PUNCT
ijtc-760	140	20	and	and	CCONJ
ijtc-760	140	21	(	(	PUNCT
ijtc-760	140	22	meinawati	meinawati	PROPN
ijtc-760	140	23	et	et	PROPN
ijtc-760	140	24	al	al	PROPN
ijtc-760	140	25	.	.	PROPN
ijtc-760	140	26	,	,	PUNCT
ijtc-760	140	27	2020a	2020a	NUM
ijtc-760	140	28	)	)	PUNCT
ijtc-760	140	29	were	be	AUX
ijtc-760	140	30	conducted	conduct	VERB
ijtc-760	140	31	,	,	PUNCT
ijtc-760	140	32	from	from	ADP
ijtc-760	140	33	which	which	PRON
ijtc-760	140	34	similar	similar	ADJ
ijtc-760	140	35	results	result	NOUN
ijtc-760	140	36	could	could	AUX
ijtc-760	140	37	be	be	AUX
ijtc-760	140	38	identified	identify	VERB
ijtc-760	140	39	.	.	PUNCT
ijtc-760	141	1	3	3	X
ijtc-760	141	2	.	.	X
ijtc-760	141	3	the	the	DET
ijtc-760	141	4	effect	effect	NOUN
ijtc-760	141	5	of	of	ADP
ijtc-760	141	6	profitability	profitability	NOUN
ijtc-760	141	7	on	on	ADP
ijtc-760	141	8	internet	internet	NOUN
ijtc-760	141	9	financial	financial	ADJ
ijtc-760	141	10	reporting	reporting	NOUN
ijtc-760	141	11	profitability	profitability	NOUN
ijtc-760	141	12	has	have	VERB
ijtc-760	141	13	p	p	NOUN
ijtc-760	141	14	-	-	PUNCT
ijtc-760	141	15	value	value	NOUN
ijtc-760	141	16	of	of	ADP
ijtc-760	141	17	0.1279	0.1279	NUM
ijtc-760	141	18	,	,	PUNCT
ijtc-760	141	19	indicating	indicate	VERB
ijtc-760	141	20	the	the	DET
ijtc-760	141	21	0.1279	0.1279	NUM
ijtc-760	141	22	>	>	PUNCT
ijtc-760	141	23	0.05	0.05	NUM
ijtc-760	141	24	with	with	ADP
ijtc-760	141	25	-0.260795	-0.260795	NOUN
ijtc-760	141	26	as	as	ADP
ijtc-760	141	27	the	the	DET
ijtc-760	141	28	coefficient	coefficient	NOUN
ijtc-760	141	29	,	,	PUNCT
ijtc-760	141	30	which	which	PRON
ijtc-760	141	31	means	mean	VERB
ijtc-760	141	32	it	it	PRON
ijtc-760	141	33	has	have	VERB
ijtc-760	141	34	a	a	DET
ijtc-760	141	35	negative	negative	ADJ
ijtc-760	141	36	correlation	correlation	NOUN
ijtc-760	141	37	with	with	ADP
ijtc-760	141	38	the	the	DET
ijtc-760	141	39	ifr	ifr	NOUN
ijtc-760	141	40	.	.	PUNCT
ijtc-760	142	1	this	this	PRON
ijtc-760	142	2	could	could	AUX
ijtc-760	142	3	be	be	AUX
ijtc-760	142	4	concluded	conclude	VERB
ijtc-760	142	5	that	that	SCONJ
ijtc-760	142	6	h0	h0	PROPN
ijtc-760	142	7	is	be	AUX
ijtc-760	142	8	accepted	accept	VERB
ijtc-760	142	9	,	,	PUNCT
ijtc-760	142	10	thus	thus	ADV
ijtc-760	142	11	,	,	PUNCT
ijtc-760	142	12	the	the	DET
ijtc-760	142	13	profitability	profitability	NOUN
ijtc-760	142	14	partially	partially	ADV
ijtc-760	142	15	does	do	AUX
ijtc-760	142	16	affect	affect	VERB
ijtc-760	142	17	ifr	ifr	PROPN
ijtc-760	142	18	.	.	PUNCT
ijtc-760	143	1	this	this	PRON
ijtc-760	143	2	means	mean	VERB
ijtc-760	143	3	,	,	PUNCT
ijtc-760	143	4	any	any	DET
ijtc-760	143	5	changes	change	NOUN
ijtc-760	143	6	in	in	ADP
ijtc-760	143	7	profitability	profitability	NOUN
ijtc-760	143	8	will	will	AUX
ijtc-760	143	9	not	not	PART
ijtc-760	143	10	result	result	VERB
ijtc-760	143	11	in	in	ADP
ijtc-760	143	12	the	the	DET
ijtc-760	143	13	changes	change	NOUN
ijtc-760	143	14	in	in	ADP
ijtc-760	143	15	ifr	ifr	PROPN
ijtc-760	143	16	of	of	ADP
ijtc-760	143	17	energy	energy	NOUN
ijtc-760	143	18	sector	sector	NOUN
ijtc-760	143	19	companies	company	NOUN
ijtc-760	143	20	listed	list	VERB
ijtc-760	143	21	on	on	ADP
ijtc-760	143	22	the	the	DET
ijtc-760	143	23	2019	2019	NUM
ijtc-760	143	24	-	-	SYM
ijtc-760	143	25	2021	2021	NUM
ijtc-760	143	26	idx	idx	NOUN
ijtc-760	143	27	.	.	PUNCT
ijtc-760	144	1	in	in	ADP
ijtc-760	144	2	addition	addition	NOUN
ijtc-760	144	3	,	,	PUNCT
ijtc-760	144	4	ifr	ifr	PROPN
ijtc-760	144	5	is	be	AUX
ijtc-760	144	6	the	the	DET
ijtc-760	144	7	obligation	obligation	NOUN
ijtc-760	144	8	of	of	ADP
ijtc-760	144	9	every	every	DET
ijtc-760	144	10	company	company	NOUN
ijtc-760	144	11	to	to	PART
ijtc-760	144	12	disclose	disclose	VERB
ijtc-760	144	13	company	company	NOUN
ijtc-760	144	14	information	information	NOUN
ijtc-760	144	15	and	and	CCONJ
ijtc-760	144	16	company	company	NOUN
ijtc-760	144	17	financial	financial	ADJ
ijtc-760	144	18	information	information	NOUN
ijtc-760	144	19	,	,	PUNCT
ijtc-760	144	20	whether	whether	SCONJ
ijtc-760	144	21	it	it	PRON
ijtc-760	144	22	is	be	AUX
ijtc-760	144	23	in	in	ADP
ijtc-760	144	24	a	a	DET
ijtc-760	144	25	state	state	NOUN
ijtc-760	144	26	of	of	ADP
ijtc-760	144	27	profit	profit	NOUN
ijtc-760	144	28	or	or	CCONJ
ijtc-760	144	29	loss	loss	NOUN
ijtc-760	144	30	.	.	PUNCT
ijtc-760	145	1	in	in	ADP
ijtc-760	145	2	financial	financial	ADJ
ijtc-760	145	3	reporting	reporting	NOUN
ijtc-760	145	4	,	,	PUNCT
ijtc-760	145	5	if	if	SCONJ
ijtc-760	145	6	the	the	DET
ijtc-760	145	7	company	company	NOUN
ijtc-760	145	8	experiences	experience	VERB
ijtc-760	145	9	a	a	DET
ijtc-760	145	10	loss	loss	NOUN
ijtc-760	145	11	,	,	PUNCT
ijtc-760	145	12	the	the	DET
ijtc-760	145	13	accuracy	accuracy	NOUN
ijtc-760	145	14	of	of	ADP
ijtc-760	145	15	the	the	DET
ijtc-760	145	16	financial	financial	ADJ
ijtc-760	145	17	statements	statement	NOUN
ijtc-760	145	18	is	be	AUX
ijtc-760	145	19	not	not	PART
ijtc-760	145	20	affected	affect	VERB
ijtc-760	145	21	.	.	PUNCT
ijtc-760	146	1	the	the	DET
ijtc-760	146	2	company	company	NOUN
ijtc-760	146	3	is	be	AUX
ijtc-760	146	4	suggested	suggest	VERB
ijtc-760	146	5	to	to	PART
ijtc-760	146	6	report	report	VERB
ijtc-760	146	7	not	not	PART
ijtc-760	146	8	only	only	ADV
ijtc-760	146	9	the	the	DET
ijtc-760	146	10	good	good	ADJ
ijtc-760	146	11	news	news	NOUN
ijtc-760	146	12	of	of	ADP
ijtc-760	146	13	the	the	DET
ijtc-760	146	14	company	company	NOUN
ijtc-760	146	15	conditions	condition	NOUN
ijtc-760	146	16	,	,	PUNCT
ijtc-760	146	17	but	but	CCONJ
ijtc-760	146	18	also	also	ADV
ijtc-760	146	19	the	the	DET
ijtc-760	146	20	bad	bad	ADJ
ijtc-760	146	21	news	news	NOUN
ijtc-760	146	22	.	.	PUNCT
ijtc-760	147	1	to	to	PART
ijtc-760	147	2	sum	sum	VERB
ijtc-760	147	3	up	up	ADP
ijtc-760	147	4	,	,	PUNCT
ijtc-760	147	5	it	it	PRON
ijtc-760	147	6	can	can	AUX
ijtc-760	147	7	be	be	AUX
ijtc-760	147	8	stated	state	VERB
ijtc-760	147	9	that	that	SCONJ
ijtc-760	147	10	the	the	DET
ijtc-760	147	11	author	author	NOUN
ijtc-760	147	12	's	's	PART
ijtc-760	147	13	hypothesis	hypothesis	NOUN
ijtc-760	147	14	is	be	AUX
ijtc-760	147	15	rejected	reject	VERB
ijtc-760	147	16	,	,	PUNCT
ijtc-760	147	17	as	as	SCONJ
ijtc-760	147	18	profitability	profitability	NOUN
ijtc-760	147	19	should	should	AUX
ijtc-760	147	20	have	have	VERB
ijtc-760	147	21	a	a	DET
ijtc-760	147	22	significant	significant	ADJ
ijtc-760	147	23	positive	positive	ADJ
ijtc-760	147	24	effect	effect	NOUN
ijtc-760	147	25	on	on	ADP
ijtc-760	147	26	ifr	ifr	PROPN
ijtc-760	147	27	.	.	PUNCT
ijtc-760	148	1	similar	similar	ADJ
ijtc-760	148	2	studies	study	NOUN
ijtc-760	148	3	were	be	AUX
ijtc-760	148	4	conducted	conduct	VERB
ijtc-760	148	5	by	by	ADP
ijtc-760	148	6	(	(	PUNCT
ijtc-760	148	7	agustina	agustina	PROPN
ijtc-760	148	8	&	&	CCONJ
ijtc-760	148	9	yanto	yanto	PROPN
ijtc-760	148	10	,	,	PUNCT
ijtc-760	148	11	2022	2022	NUM
ijtc-760	148	12	)	)	PUNCT
ijtc-760	148	13	,	,	PUNCT
ijtc-760	148	14	(	(	PUNCT
ijtc-760	148	15	ariani	ariani	PROPN
ijtc-760	148	16	&	&	CCONJ
ijtc-760	148	17	putri	putri	PROPN
ijtc-760	148	18	,	,	PUNCT
ijtc-760	148	19	2021	2021	NUM
ijtc-760	148	20	)	)	PUNCT
ijtc-760	148	21	,	,	PUNCT
ijtc-760	148	22	and	and	CCONJ
ijtc-760	148	23	(	(	PUNCT
ijtc-760	148	24	adugna	adugna	PROPN
ijtc-760	148	25	&	&	CCONJ
ijtc-760	148	26	kumar	kumar	PROPN
ijtc-760	148	27	,	,	PUNCT
ijtc-760	148	28	2021	2021	NUM
ijtc-760	148	29	)	)	PUNCT
ijtc-760	148	30	with	with	ADP
ijtc-760	148	31	the	the	DET
ijtc-760	148	32	same	same	ADJ
ijtc-760	148	33	research	research	NOUN
ijtc-760	148	34	results	result	NOUN
ijtc-760	148	35	.	.	PUNCT
ijtc-760	149	1	conclusions	conclusion	NOUN
ijtc-760	149	2	from	from	ADP
ijtc-760	149	3	the	the	DET
ijtc-760	149	4	results	result	NOUN
ijtc-760	149	5	of	of	ADP
ijtc-760	149	6	the	the	DET
ijtc-760	149	7	tests	test	NOUN
ijtc-760	149	8	,	,	PUNCT
ijtc-760	149	9	the	the	DET
ijtc-760	149	10	study	study	NOUN
ijtc-760	149	11	concludes	conclude	VERB
ijtc-760	149	12	as	as	SCONJ
ijtc-760	149	13	follows	follow	VERB
ijtc-760	149	14	:	:	PUNCT
ijtc-760	149	15	1	1	NUM
ijtc-760	149	16	.	.	PUNCT
ijtc-760	149	17	ownership	ownership	NOUN
ijtc-760	149	18	concentration	concentration	NOUN
ijtc-760	149	19	,	,	PUNCT
ijtc-760	149	20	company	company	NOUN
ijtc-760	149	21	size	size	NOUN
ijtc-760	149	22	,	,	PUNCT
ijtc-760	149	23	and	and	CCONJ
ijtc-760	149	24	profitability	profitability	NOUN
ijtc-760	149	25	simultaneously	simultaneously	ADV
ijtc-760	149	26	and	and	CCONJ
ijtc-760	149	27	significantly	significantly	ADV
ijtc-760	149	28	affect	affect	VERB
ijtc-760	149	29	the	the	DET
ijtc-760	149	30	ifr	ifr	NOUN
ijtc-760	149	31	of	of	ADP
ijtc-760	149	32	the	the	DET
ijtc-760	149	33	energy	energy	NOUN
ijtc-760	149	34	sector	sector	NOUN
ijtc-760	149	35	companies	company	NOUN
ijtc-760	149	36	listed	list	VERB
ijtc-760	149	37	on	on	ADP
ijtc-760	149	38	the	the	DET
ijtc-760	149	39	2019	2019	NUM
ijtc-760	149	40	-	-	SYM
ijtc-760	149	41	2021	2021	NUM
ijtc-760	149	42	idx	idx	NOUN
ijtc-760	149	43	.	.	PROPN
ijtc-760	149	44	2	2	NUM
ijtc-760	149	45	.	.	NOUN
ijtc-760	149	46	ownership	ownership	NOUN
ijtc-760	149	47	concentration	concentration	NOUN
ijtc-760	149	48	does	do	AUX
ijtc-760	149	49	not	not	PART
ijtc-760	149	50	affect	affect	VERB
ijtc-760	149	51	the	the	DET
ijtc-760	149	52	ifr	ifr	NOUN
ijtc-760	149	53	of	of	ADP
ijtc-760	149	54	the	the	DET
ijtc-760	149	55	energy	energy	NOUN
ijtc-760	149	56	sector	sector	NOUN
ijtc-760	149	57	companies	company	NOUN
ijtc-760	149	58	listed	list	VERB
ijtc-760	149	59	on	on	ADP
ijtc-760	149	60	the	the	DET
ijtc-760	149	61	2019	2019	NUM
ijtc-760	149	62	-	-	SYM
ijtc-760	149	63	2021	2021	NUM
ijtc-760	149	64	idx	idx	NOUN
ijtc-760	149	65	.	.	PROPN
ijtc-760	150	1	3	3	X
ijtc-760	150	2	.	.	X
ijtc-760	150	3	company	company	NOUN
ijtc-760	150	4	size	size	NOUN
ijtc-760	150	5	affects	affect	VERB
ijtc-760	150	6	the	the	DET
ijtc-760	150	7	ifr	ifr	NOUN
ijtc-760	150	8	of	of	ADP
ijtc-760	150	9	the	the	DET
ijtc-760	150	10	energy	energy	NOUN
ijtc-760	150	11	sector	sector	NOUN
ijtc-760	150	12	companies	company	NOUN
ijtc-760	150	13	listed	list	VERB
ijtc-760	150	14	on	on	ADP
ijtc-760	150	15	the	the	DET
ijtc-760	150	16	2019	2019	NUM
ijtc-760	150	17	-	-	SYM
ijtc-760	150	18	2021	2021	NUM
ijtc-760	150	19	idx	idx	NOUN
ijtc-760	150	20	.	.	PROPN
ijtc-760	151	1	4	4	X
ijtc-760	151	2	.	.	X
ijtc-760	151	3	profitability	profitability	NOUN
ijtc-760	151	4	does	do	AUX
ijtc-760	151	5	not	not	PART
ijtc-760	151	6	affect	affect	VERB
ijtc-760	151	7	the	the	DET
ijtc-760	151	8	ifr	ifr	NOUN
ijtc-760	151	9	of	of	ADP
ijtc-760	151	10	the	the	DET
ijtc-760	151	11	energy	energy	NOUN
ijtc-760	151	12	sector	sector	NOUN
ijtc-760	151	13	companies	company	NOUN
ijtc-760	151	14	listed	list	VERB
ijtc-760	151	15	on	on	ADP
ijtc-760	151	16	the	the	DET
ijtc-760	151	17	idx	idx	NOUN
ijtc-760	151	18	for	for	ADP
ijtc-760	151	19	20192021	20192021	NUM
ijtc-760	151	20	.	.	PUNCT
ijtc-760	152	1	to	to	PART
ijtc-760	152	2	sum	sum	VERB
ijtc-760	152	3	up	up	ADP
ijtc-760	152	4	,	,	PUNCT
ijtc-760	152	5	the	the	DET
ijtc-760	152	6	results	result	NOUN
ijtc-760	152	7	of	of	ADP
ijtc-760	152	8	the	the	DET
ijtc-760	152	9	research	research	NOUN
ijtc-760	152	10	could	could	AUX
ijtc-760	152	11	be	be	AUX
ijtc-760	152	12	used	use	VERB
ijtc-760	152	13	as	as	ADP
ijtc-760	152	14	information	information	NOUN
ijtc-760	152	15	for	for	ADP
ijtc-760	152	16	management	management	NOUN
ijtc-760	152	17	of	of	ADP
ijtc-760	152	18	the	the	DET
ijtc-760	152	19	companies	company	NOUN
ijtc-760	152	20	to	to	PART
ijtc-760	152	21	increase	increase	VERB
ijtc-760	152	22	the	the	DET
ijtc-760	152	23	disclosure	disclosure	NOUN
ijtc-760	152	24	of	of	ADP
ijtc-760	152	25	the	the	DET
ijtc-760	152	26	information	information	NOUN
ijtc-760	152	27	on	on	ADP
ijtc-760	152	28	the	the	DET
ijtc-760	152	29	company	company	NOUN
ijtc-760	152	30	website	website	NOUN
ijtc-760	152	31	.	.	PUNCT
ijtc-760	153	1	this	this	PRON
ijtc-760	153	2	is	be	AUX
ijtc-760	153	3	crucial	crucial	ADJ
ijtc-760	153	4	because	because	SCONJ
ijtc-760	153	5	there	there	PRON
ijtc-760	153	6	are	be	VERB
ijtc-760	153	7	still	still	ADV
ijtc-760	153	8	many	many	ADJ
ijtc-760	153	9	companies	company	NOUN
ijtc-760	153	10	whose	whose	DET
ijtc-760	153	11	internet	internet	NOUN
ijtc-760	153	12	financial	financial	ADJ
ijtc-760	153	13	reporting	reporting	NOUN
ijtc-760	153	14	disclosure	disclosure	NOUN
ijtc-760	153	15	level	level	NOUN
ijtc-760	153	16	is	be	AUX
ijtc-760	153	17	still	still	ADV
ijtc-760	153	18	below	below	ADP
ijtc-760	153	19	the	the	DET
ijtc-760	153	20	average	average	NOUN
ijtc-760	153	21	.	.	PUNCT
ijtc-760	154	1	large	large	ADJ
ijtc-760	154	2	companies	company	NOUN
ijtc-760	154	3	should	should	AUX
ijtc-760	154	4	disclose	disclose	VERB
ijtc-760	154	5	information	information	NOUN
ijtc-760	154	6	comprehensively	comprehensively	ADV
ijtc-760	154	7	because	because	SCONJ
ijtc-760	154	8	the	the	PRON
ijtc-760	154	9	bigger	big	ADJ
ijtc-760	154	10	the	the	DET
ijtc-760	154	11	company	company	NOUN
ijtc-760	154	12	,	,	PUNCT
ijtc-760	154	13	the	the	PRON
ijtc-760	154	14	higher	high	ADJ
ijtc-760	154	15	the	the	DET
ijtc-760	154	16	investors	investor	NOUN
ijtc-760	154	17	'	'	PART
ijtc-760	154	18	expectations	expectation	NOUN
ijtc-760	154	19	for	for	ADP
ijtc-760	154	20	the	the	DET
ijtc-760	154	21	company	company	NOUN
ijtc-760	154	22	are	be	AUX
ijtc-760	154	23	.	.	PUNCT
ijtc-760	155	1	furthermore	furthermore	ADV
ijtc-760	155	2	,	,	PUNCT
ijtc-760	155	3	investors	investor	NOUN
ijtc-760	155	4	can	can	AUX
ijtc-760	155	5	use	use	VERB
ijtc-760	155	6	it	it	PRON
ijtc-760	155	7	for	for	ADP
ijtc-760	155	8	disseminating	disseminate	VERB
ijtc-760	155	9	information	information	NOUN
ijtc-760	155	10	,	,	PUNCT
ijtc-760	155	11	especially	especially	ADV
ijtc-760	155	12	to	to	ADP
ijtc-760	155	13	those	those	PRON
ijtc-760	155	14	who	who	PRON
ijtc-760	155	15	plan	plan	VERB
ijtc-760	155	16	to	to	PART
ijtc-760	155	17	invest	invest	VERB
ijtc-760	155	18	in	in	ADP
ijtc-760	155	19	energy	energy	NOUN
ijtc-760	155	20	sector	sector	NOUN
ijtc-760	155	21	companies	company	NOUN
ijtc-760	155	22	.	.	PUNCT
ijtc-760	156	1	lastly	lastly	ADV
ijtc-760	156	2	,	,	PUNCT
ijtc-760	156	3	it	it	PRON
ijtc-760	156	4	is	be	AUX
ijtc-760	156	5	advisable	advisable	ADJ
ijtc-760	156	6	to	to	PART
ijtc-760	156	7	pay	pay	VERB
ijtc-760	156	8	attention	attention	NOUN
ijtc-760	156	9	to	to	ADP
ijtc-760	156	10	the	the	DET
ijtc-760	156	11	company	company	NOUN
ijtc-760	156	12	size	size	VERB
ijtc-760	156	13	.	.	PUNCT
ijtc-760	157	1	this	this	PRON
ijtc-760	157	2	is	be	AUX
ijtc-760	157	3	due	due	ADJ
ijtc-760	157	4	to	to	ADP
ijtc-760	157	5	the	the	DET
ijtc-760	157	6	fact	fact	NOUN
ijtc-760	157	7	that	that	SCONJ
ijtc-760	157	8	it	it	PRON
ijtc-760	157	9	gives	give	VERB
ijtc-760	157	10	impacts	impact	NOUN
ijtc-760	157	11	to	to	ADP
ijtc-760	157	12	the	the	DET
ijtc-760	157	13	implementation	implementation	NOUN
ijtc-760	157	14	of	of	ADP
ijtc-760	157	15	a	a	DET
ijtc-760	157	16	company	company	NOUN
ijtc-760	157	17	ifr	ifr	NOUN
ijtc-760	157	18	.	.	PUNCT
ijtc-760	158	1	references	reference	NOUN
ijtc-760	158	2	abdillah	abdillah	PROPN
ijtc-760	158	3	,	,	PUNCT
ijtc-760	158	4	m.	m.	PROPN
ijtc-760	158	5	r.	r.	PROPN
ijtc-760	158	6	(	(	PUNCT
ijtc-760	158	7	2019	2019	NUM
ijtc-760	158	8	)	)	PUNCT
ijtc-760	158	9	.	.	PUNCT
ijtc-760	159	1	pengaruh	pengaruh	PROPN
ijtc-760	159	2	strategi	strategi	PROPN
ijtc-760	159	3	bisnis	bisnis	PROPN
ijtc-760	159	4	terhadap	terhadap	PROPN
ijtc-760	159	5	internet	internet	PROPN
ijtc-760	159	6	financial	financial	PROPN
ijtc-760	159	7	reporting	reporting	NOUN
ijtc-760	159	8	dan	dan	PROPN
ijtc-760	159	9	agency	agency	PROPN
ijtc-760	159	10	cost	cost	PROPN
ijtc-760	159	11	sebagai	sebagai	PROPN
ijtc-760	159	12	variabel	variabel	PROPN
ijtc-760	159	13	intervening	intervene	VERB
ijtc-760	159	14	.	.	PUNCT
ijtc-760	160	1	dinamika	dinamika	PROPN
ijtc-760	160	2	ekonomi	ekonomi	PROPN
ijtc-760	160	3	-	-	PUNCT
ijtc-760	160	4	jurnal	jurnal	ADJ
ijtc-760	160	5	ekonomi	ekonomi	PROPN
ijtc-760	160	6	dan	dan	PROPN
ijtc-760	160	7	bisnis	bisnis	PROPN
ijtc-760	160	8	,	,	PUNCT
ijtc-760	160	9	12(1	12(1	NUM
ijtc-760	160	10	)	)	PUNCT
ijtc-760	160	11	,	,	PUNCT
ijtc-760	160	12	1–18	1–18	NUM
ijtc-760	160	13	.	.	PUNCT
ijtc-760	161	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-760	161	2	the	the	DET
ijtc-760	161	3	effect	effect	NOUN
ijtc-760	161	4	of	of	ADP
ijtc-760	161	5	ownership	ownership	NOUN
ijtc-760	161	6	concentration	concentration	NOUN
ijtc-760	161	7	,	,	PUNCT
ijtc-760	161	8	company	company	NOUN
ijtc-760	161	9	size	size	NOUN
ijtc-760	161	10	,	,	PUNCT
ijtc-760	161	11	and	and	CCONJ
ijtc-760	161	12	profitability	profitability	NOUN
ijtc-760	161	13	on	on	ADP
ijtc-760	161	14	internet	internet	NOUN
ijtc-760	161	15	financial	financial	ADJ
ijtc-760	161	16	reporting	reporting	NOUN
ijtc-760	161	17	lestari	lestari	PROPN
ijtc-760	161	18	and	and	CCONJ
ijtc-760	161	19	fauzi	fauzi	PROPN
ijtc-760	161	20	448	448	NUM
ijtc-760	161	21	|	|	ADV
ijtc-760	161	22	ilomata	ilomata	PROPN
ijtc-760	161	23	international	international	ADJ
ijtc-760	161	24	journal	journal	NOUN
ijtc-760	161	25	of	of	ADP
ijtc-760	161	26	tax	tax	PROPN
ijtc-760	161	27	&	&	CCONJ
ijtc-760	161	28	accounting	accounting	PROPN
ijtc-760	161	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	161	30	adugna	adugna	PROPN
ijtc-760	161	31	,	,	PUNCT
ijtc-760	161	32	b.	b.	PROPN
ijtc-760	161	33	m.	m.	PROPN
ijtc-760	161	34	,	,	PUNCT
ijtc-760	161	35	&	&	CCONJ
ijtc-760	161	36	kumar	kumar	PROPN
ijtc-760	161	37	,	,	PUNCT
ijtc-760	161	38	b.	b.	PROPN
ijtc-760	161	39	(	(	PUNCT
ijtc-760	161	40	2021	2021	NUM
ijtc-760	161	41	)	)	PUNCT
ijtc-760	161	42	.	.	PUNCT
ijtc-760	162	1	determinants	determinant	NOUN
ijtc-760	162	2	of	of	ADP
ijtc-760	162	3	internet	internet	NOUN
ijtc-760	162	4	financial	financial	ADJ
ijtc-760	162	5	reporting	reporting	NOUN
ijtc-760	162	6	:	:	PUNCT
ijtc-760	162	7	in	in	ADP
ijtc-760	162	8	the	the	DET
ijtc-760	162	9	case	case	NOUN
ijtc-760	162	10	of	of	ADP
ijtc-760	162	11	ethiopian	ethiopian	ADJ
ijtc-760	162	12	insurance	insurance	NOUN
ijtc-760	162	13	and	and	CCONJ
ijtc-760	162	14	banking	banking	NOUN
ijtc-760	162	15	sector	sector	NOUN
ijtc-760	162	16	companies	company	NOUN
ijtc-760	162	17	.	.	PUNCT
ijtc-760	163	1	journal	journal	PROPN
ijtc-760	163	2	innovations	innovation	NOUN
ijtc-760	163	3	,	,	PUNCT
ijtc-760	163	4	66(66	66(66	NUM
ijtc-760	163	5	)	)	PUNCT
ijtc-760	163	6	,	,	PUNCT
ijtc-760	163	7	760–778	760–778	NUM
ijtc-760	163	8	.	.	PUNCT
ijtc-760	164	1	agustina	agustina	PROPN
ijtc-760	164	2	,	,	PUNCT
ijtc-760	164	3	d.	d.	PROPN
ijtc-760	164	4	,	,	PUNCT
ijtc-760	164	5	&	&	CCONJ
ijtc-760	164	6	yanto	yanto	PROPN
ijtc-760	164	7	.	.	PUNCT
ijtc-760	165	1	(	(	PUNCT
ijtc-760	165	2	2022	2022	NUM
ijtc-760	165	3	)	)	PUNCT
ijtc-760	165	4	.	.	PUNCT
ijtc-760	166	1	pengaruh	pengaruh	PROPN
ijtc-760	166	2	profitabilitas	profitabilita	VERB
ijtc-760	166	3	terhadap	terhadap	PROPN
ijtc-760	166	4	internet	internet	PROPN
ijtc-760	166	5	financial	financial	ADJ
ijtc-760	166	6	reporting	reporting	NOUN
ijtc-760	166	7	(	(	PUNCT
ijtc-760	166	8	ifr	ifr	PROPN
ijtc-760	166	9	)	)	PUNCT
ijtc-760	166	10	.	.	PUNCT
ijtc-760	167	1	journal	journal	PROPN
ijtc-760	167	2	of	of	ADP
ijtc-760	167	3	economics	economic	NOUN
ijtc-760	167	4	and	and	CCONJ
ijtc-760	167	5	accounting	accounting	NOUN
ijtc-760	167	6	,	,	PUNCT
ijtc-760	167	7	3(1	3(1	NUM
ijtc-760	167	8	)	)	PUNCT
ijtc-760	167	9	,	,	PUNCT
ijtc-760	167	10	39–44	39–44	NUM
ijtc-760	167	11	.	.	PUNCT
ijtc-760	167	12	https://doi.org/10.47065/arbitrase.v3i1.437	https://doi.org/10.47065/arbitrase.v3i1.437	PROPN
ijtc-760	167	13	alarussi	alarussi	PROPN
ijtc-760	167	14	,	,	PUNCT
ijtc-760	167	15	a.	a.	PROPN
ijtc-760	167	16	s.	s.	PROPN
ijtc-760	167	17	,	,	PUNCT
ijtc-760	167	18	&	&	CCONJ
ijtc-760	167	19	alhaderi	alhaderi	PROPN
ijtc-760	167	20	,	,	PUNCT
ijtc-760	167	21	s.	s.	PROPN
ijtc-760	167	22	m.	m.	PROPN
ijtc-760	167	23	(	(	PUNCT
ijtc-760	167	24	2018	2018	NUM
ijtc-760	167	25	)	)	PUNCT
ijtc-760	167	26	.	.	PUNCT
ijtc-760	168	1	factors	factor	NOUN
ijtc-760	168	2	affecting	affect	VERB
ijtc-760	168	3	profitability	profitability	NOUN
ijtc-760	168	4	in	in	ADP
ijtc-760	168	5	malaysia	malaysia	PROPN
ijtc-760	168	6	.	.	PUNCT
ijtc-760	169	1	journal	journal	PROPN
ijtc-760	169	2	of	of	ADP
ijtc-760	169	3	economic	economic	ADJ
ijtc-760	169	4	studies	study	NOUN
ijtc-760	169	5	,	,	PUNCT
ijtc-760	169	6	45(3	45(3	NUM
ijtc-760	169	7	)	)	PUNCT
ijtc-760	169	8	,	,	PUNCT
ijtc-760	169	9	442–458	442–458	NUM
ijtc-760	169	10	.	.	PUNCT
ijtc-760	170	1	https://doi.org/10.1108/jes-05-2017-0124	https://doi.org/10.1108/jes-05-2017-0124	PROPN
ijtc-760	170	2	amalia	amalia	PROPN
ijtc-760	170	3	,	,	PUNCT
ijtc-760	170	4	w.	w.	PROPN
ijtc-760	170	5	e.	e.	PROPN
ijtc-760	170	6	,	,	PUNCT
ijtc-760	170	7	&	&	CCONJ
ijtc-760	170	8	azib	azib	PROPN
ijtc-760	170	9	.	.	PUNCT
ijtc-760	171	1	(	(	PUNCT
ijtc-760	171	2	2016	2016	NUM
ijtc-760	171	3	)	)	PUNCT
ijtc-760	171	4	.	.	PUNCT
ijtc-760	172	1	pengaruh	pengaruh	NOUN
ijtc-760	172	2	internet	internet	NOUN
ijtc-760	172	3	financial	financial	ADJ
ijtc-760	172	4	reporting	reporting	NOUN
ijtc-760	172	5	dan	dan	PROPN
ijtc-760	172	6	tingkat	tingkat	PROPN
ijtc-760	172	7	pengungkapan	pengungkapan	VERB
ijtc-760	172	8	informasi	informasi	PROPN
ijtc-760	172	9	website	website	NOUN
ijtc-760	172	10	terhadap	terhadap	PROPN
ijtc-760	172	11	frekuensi	frekuensi	PROPN
ijtc-760	172	12	perdagangan	perdagangan	PROPN
ijtc-760	172	13	saham	saham	PROPN
ijtc-760	172	14	perusahaan	perusahaan	PROPN
ijtc-760	172	15	.	.	PUNCT
ijtc-760	173	1	jurnal	jurnal	PROPN
ijtc-760	173	2	akuntansi	akuntansi	PROPN
ijtc-760	173	3	indonesia	indonesia	PROPN
ijtc-760	173	4	,	,	PUNCT
ijtc-760	173	5	1(1	1(1	NUM
ijtc-760	173	6	)	)	PUNCT
ijtc-760	173	7	,	,	PUNCT
ijtc-760	173	8	11	11	NUM
ijtc-760	173	9	.	.	PUNCT
ijtc-760	174	1	https://doi.org/10.30659/jai.1.1.11-19	https://doi.org/10.30659/jai.1.1.11-19	PROPN
ijtc-760	174	2	ariani	ariani	PROPN
ijtc-760	174	3	,	,	PUNCT
ijtc-760	174	4	k.	k.	PROPN
ijtc-760	174	5	r.	r.	PROPN
ijtc-760	174	6	,	,	PUNCT
ijtc-760	174	7	&	&	CCONJ
ijtc-760	174	8	putri	putri	PROPN
ijtc-760	174	9	,	,	PUNCT
ijtc-760	174	10	g.	g.	PROPN
ijtc-760	174	11	a.	a.	PROPN
ijtc-760	174	12	(	(	PUNCT
ijtc-760	174	13	2021	2021	NUM
ijtc-760	174	14	)	)	PUNCT
ijtc-760	174	15	.	.	PUNCT
ijtc-760	175	1	the	the	DET
ijtc-760	175	2	determinants	determinant	NOUN
ijtc-760	175	3	of	of	ADP
ijtc-760	175	4	internet	internet	NOUN
ijtc-760	175	5	financial	financial	ADJ
ijtc-760	175	6	reporting	reporting	NOUN
ijtc-760	175	7	for	for	ADP
ijtc-760	175	8	investor	investor	NOUN
ijtc-760	175	9	decision	decision	NOUN
ijtc-760	175	10	making	making	NOUN
ijtc-760	175	11	:	:	PUNCT
ijtc-760	175	12	evidence	evidence	NOUN
ijtc-760	175	13	from	from	ADP
ijtc-760	175	14	indonesia	indonesia	PROPN
ijtc-760	175	15	companies	company	NOUN
ijtc-760	175	16	.	.	PUNCT
ijtc-760	176	1	in	in	ADP
ijtc-760	176	2	springer	springer	NOUN
ijtc-760	176	3	(	(	PUNCT
ijtc-760	176	4	vol	vol	NOUN
ijtc-760	176	5	.	.	NOUN
ijtc-760	176	6	149	149	NUM
ijtc-760	176	7	,	,	PUNCT
ijtc-760	176	8	issue	issue	NOUN
ijtc-760	176	9	smartcyber	smartcyber	PROPN
ijtc-760	176	10	)	)	PUNCT
ijtc-760	176	11	.	.	PUNCT
ijtc-760	177	1	https://doi.org/10.1007/978-981-15-7990-5_35	https://doi.org/10.1007/978-981-15-7990-5_35	X
ijtc-760	177	2	dâmaso	dâmaso	PROPN
ijtc-760	177	3	,	,	PUNCT
ijtc-760	177	4	g.	g.	PROPN
ijtc-760	177	5	,	,	PUNCT
ijtc-760	177	6	&	&	CCONJ
ijtc-760	177	7	lourenço	lourenço	PROPN
ijtc-760	177	8	,	,	PUNCT
ijtc-760	177	9	i.	i.	PROPN
ijtc-760	177	10	c.	c.	PROPN
ijtc-760	177	11	(	(	PUNCT
ijtc-760	177	12	2011	2011	NUM
ijtc-760	177	13	)	)	PUNCT
ijtc-760	177	14	.	.	PUNCT
ijtc-760	178	1	internet	internet	NOUN
ijtc-760	178	2	financial	financial	ADJ
ijtc-760	178	3	reporting	reporting	NOUN
ijtc-760	178	4	 	 	SPACE
ijtc-760	178	5	:	:	PUNCT
ijtc-760	178	6	environmental	environmental	ADJ
ijtc-760	178	7	impact	impact	NOUN
ijtc-760	178	8	companies	company	NOUN
ijtc-760	178	9	and	and	CCONJ
ijtc-760	178	10	other	other	ADJ
ijtc-760	178	11	determinants	determinant	NOUN
ijtc-760	178	12	.	.	PUNCT
ijtc-760	179	1	8th	8th	ADJ
ijtc-760	179	2	international	international	ADJ
ijtc-760	179	3	conference	conference	NOUN
ijtc-760	179	4	on	on	ADP
ijtc-760	179	5	enterprise	enterprise	NOUN
ijtc-760	179	6	systems	system	NOUN
ijtc-760	179	7	,	,	PUNCT
ijtc-760	179	8	accounting	accounting	NOUN
ijtc-760	179	9	and	and	CCONJ
ijtc-760	179	10	logistics	logistic	NOUN
ijtc-760	179	11	(	(	PUNCT
ijtc-760	179	12	8th	8th	ADJ
ijtc-760	179	13	icesal	icesal	NOUN
ijtc-760	179	14	2011	2011	NUM
ijtc-760	179	15	)	)	PUNCT
ijtc-760	179	16	,	,	PUNCT
ijtc-760	179	17	july	july	PROPN
ijtc-760	179	18	,	,	PUNCT
ijtc-760	179	19	331–359	331–359	NUM
ijtc-760	179	20	.	.	PUNCT
ijtc-760	180	1	dewi	dewi	PROPN
ijtc-760	180	2	,	,	PUNCT
ijtc-760	180	3	a.	a.	PROPN
ijtc-760	180	4	e.	e.	PROPN
ijtc-760	180	5	(	(	PUNCT
ijtc-760	180	6	2019	2019	NUM
ijtc-760	180	7	)	)	PUNCT
ijtc-760	180	8	.	.	PUNCT
ijtc-760	181	1	pengaruh	pengaruh	NOUN
ijtc-760	181	2	profitabilitas	profitabilita	NOUN
ijtc-760	181	3	,	,	PUNCT
ijtc-760	181	4	leverage	leverage	NOUN
ijtc-760	181	5	,	,	PUNCT
ijtc-760	181	6	kepemilikan	kepemilikan	VERB
ijtc-760	181	7	manajerial	manajerial	PROPN
ijtc-760	181	8	dan	dan	PROPN
ijtc-760	181	9	kepemilikan	kepemilikan	PROPN
ijtc-760	181	10	blockholder	blockholder	PROPN
ijtc-760	181	11	terhadap	terhadap	PROPN
ijtc-760	181	12	internet	internet	PROPN
ijtc-760	181	13	financial	financial	ADJ
ijtc-760	181	14	reporting	reporting	NOUN
ijtc-760	181	15	.	.	PUNCT
ijtc-760	182	1	jurnal	jurnal	PROPN
ijtc-760	182	2	ilmu	ilmu	PROPN
ijtc-760	182	3	dan	dan	PROPN
ijtc-760	182	4	riset	riset	PROPN
ijtc-760	182	5	akuntansi	akuntansi	PROPN
ijtc-760	182	6	,	,	PUNCT
ijtc-760	182	7	8(7	8(7	NUM
ijtc-760	182	8	)	)	PUNCT
ijtc-760	182	9	,	,	PUNCT
ijtc-760	182	10	1–16	1–16	PROPN
ijtc-760	182	11	.	.	PUNCT
ijtc-760	183	1	dissanayake	dissanayake	PROPN
ijtc-760	183	2	,	,	PUNCT
ijtc-760	183	3	d.	d.	PROPN
ijtc-760	183	4	,	,	PUNCT
ijtc-760	183	5	tilt	tilt	NOUN
ijtc-760	183	6	,	,	PUNCT
ijtc-760	183	7	c.	c.	PROPN
ijtc-760	183	8	,	,	PUNCT
ijtc-760	183	9	&	&	CCONJ
ijtc-760	183	10	qian	qian	PROPN
ijtc-760	183	11	,	,	PUNCT
ijtc-760	183	12	w.	w.	PROPN
ijtc-760	183	13	(	(	PUNCT
ijtc-760	183	14	2019	2019	NUM
ijtc-760	183	15	)	)	PUNCT
ijtc-760	183	16	.	.	PUNCT
ijtc-760	184	1	factors	factor	NOUN
ijtc-760	184	2	influencing	influence	VERB
ijtc-760	184	3	sustainability	sustainability	NOUN
ijtc-760	184	4	reporting	reporting	NOUN
ijtc-760	184	5	by	by	ADP
ijtc-760	184	6	sri	sri	PROPN
ijtc-760	184	7	lankan	lankan	PROPN
ijtc-760	184	8	companies	company	NOUN
ijtc-760	184	9	.	.	PUNCT
ijtc-760	185	1	pacific	pacific	PROPN
ijtc-760	185	2	accounting	accounting	PROPN
ijtc-760	185	3	review	review	PROPN
ijtc-760	185	4	,	,	PUNCT
ijtc-760	185	5	31(1	31(1	NUM
ijtc-760	185	6	)	)	PUNCT
ijtc-760	185	7	,	,	PUNCT
ijtc-760	185	8	84–109	84–109	NUM
ijtc-760	185	9	.	.	PUNCT
ijtc-760	186	1	https://doi.org/10.1108/par10-2017-0085	https://doi.org/10.1108/par10-2017-0085	PROPN
ijtc-760	186	2	dolinšek	dolinšek	NOUN
ijtc-760	186	3	,	,	PUNCT
ijtc-760	186	4	t.	t.	PROPN
ijtc-760	186	5	,	,	PUNCT
ijtc-760	186	6	&	&	CCONJ
ijtc-760	186	7	lutar	lutar	NOUN
ijtc-760	186	8	-	-	PUNCT
ijtc-760	186	9	skerbinjek	skerbinjek	NOUN
ijtc-760	186	10	,	,	PUNCT
ijtc-760	186	11	a.	a.	NOUN
ijtc-760	186	12	(	(	PUNCT
ijtc-760	186	13	2018	2018	NUM
ijtc-760	186	14	)	)	PUNCT
ijtc-760	186	15	.	.	PUNCT
ijtc-760	187	1	voluntary	voluntary	ADJ
ijtc-760	187	2	disclosure	disclosure	NOUN
ijtc-760	187	3	of	of	ADP
ijtc-760	187	4	financial	financial	ADJ
ijtc-760	187	5	information	information	NOUN
ijtc-760	187	6	on	on	ADP
ijtc-760	187	7	the	the	DET
ijtc-760	187	8	internet	internet	NOUN
ijtc-760	187	9	by	by	ADP
ijtc-760	187	10	large	large	ADJ
ijtc-760	187	11	companies	company	NOUN
ijtc-760	187	12	in	in	ADP
ijtc-760	187	13	slovenia	slovenia	PROPN
ijtc-760	187	14	.	.	PUNCT
ijtc-760	188	1	kybernetes	kybernetes	PROPN
ijtc-760	188	2	,	,	PUNCT
ijtc-760	188	3	47(3	47(3	NOUN
ijtc-760	188	4	)	)	PUNCT
ijtc-760	188	5	,	,	PUNCT
ijtc-760	188	6	458–473	458–473	NUM
ijtc-760	188	7	.	.	PUNCT
ijtc-760	189	1	https://doi.org/10.1108/k-08-2016-0220	https://doi.org/10.1108/k-08-2016-0220	PROPN
ijtc-760	189	2	dolinšek	dolinšek	NOUN
ijtc-760	189	3	,	,	PUNCT
ijtc-760	189	4	t.	t.	PROPN
ijtc-760	189	5	,	,	PUNCT
ijtc-760	189	6	&	&	CCONJ
ijtc-760	189	7	lutar	lutar	NOUN
ijtc-760	189	8	-	-	PUNCT
ijtc-760	189	9	skerbinjek	skerbinjek	NOUN
ijtc-760	189	10	,	,	PUNCT
ijtc-760	189	11	a.	a.	NOUN
ijtc-760	189	12	(	(	PUNCT
ijtc-760	189	13	2019	2019	NUM
ijtc-760	189	14	)	)	PUNCT
ijtc-760	189	15	.	.	PUNCT
ijtc-760	190	1	internet	internet	NOUN
ijtc-760	190	2	financial	financial	ADJ
ijtc-760	190	3	reporting	reporting	NOUN
ijtc-760	190	4	adoption	adoption	NOUN
ijtc-760	190	5	:	:	PUNCT
ijtc-760	190	6	exploring	explore	VERB
ijtc-760	190	7	the	the	DET
ijtc-760	190	8	influence	influence	NOUN
ijtc-760	190	9	of	of	ADP
ijtc-760	190	10	board	board	NOUN
ijtc-760	190	11	role	role	NOUN
ijtc-760	190	12	performance	performance	NOUN
ijtc-760	190	13	and	and	CCONJ
ijtc-760	190	14	isomorphic	isomorphic	ADJ
ijtc-760	190	15	forces	force	NOUN
ijtc-760	190	16	.	.	PUNCT
ijtc-760	191	1	journal	journal	PROPN
ijtc-760	191	2	of	of	ADP
ijtc-760	191	3	economics	economic	NOUN
ijtc-760	191	4	,	,	PUNCT
ijtc-760	191	5	finance	finance	NOUN
ijtc-760	191	6	and	and	CCONJ
ijtc-760	191	7	administrative	administrative	ADJ
ijtc-760	191	8	science	science	NOUN
ijtc-760	191	9	,	,	PUNCT
ijtc-760	191	10	24(48	24(48	NUM
ijtc-760	191	11	)	)	PUNCT
ijtc-760	191	12	,	,	PUNCT
ijtc-760	191	13	266–287	266–287	NUM
ijtc-760	191	14	.	.	PUNCT
ijtc-760	192	1	https://doi.org/10.1108/jefas-11-2018-0120	https://doi.org/10.1108/jefas-11-2018-0120	PROPN
ijtc-760	192	2	dwiastuti	dwiastuti	PROPN
ijtc-760	192	3	,	,	PUNCT
ijtc-760	192	4	d.	d.	PROPN
ijtc-760	192	5	s.	s.	PROPN
ijtc-760	192	6	,	,	PUNCT
ijtc-760	192	7	&	&	CCONJ
ijtc-760	192	8	dillak	dillak	PROPN
ijtc-760	192	9	,	,	PUNCT
ijtc-760	192	10	v.	v.	PROPN
ijtc-760	192	11	j.	j.	PROPN
ijtc-760	192	12	(	(	PUNCT
ijtc-760	192	13	2019	2019	NUM
ijtc-760	192	14	)	)	PUNCT
ijtc-760	192	15	.	.	PUNCT
ijtc-760	193	1	pengaruh	pengaruh	NOUN
ijtc-760	193	2	ukuran	ukuran	PROPN
ijtc-760	193	3	perusahaan	perusahaan	PROPN
ijtc-760	193	4	,	,	PUNCT
ijtc-760	193	5	kebijakan	kebijakan	PROPN
ijtc-760	193	6	hutang	hutang	PROPN
ijtc-760	193	7	,	,	PUNCT
ijtc-760	193	8	dan	dan	PROPN
ijtc-760	193	9	profitabilitas	profitabilitas	PROPN
ijtc-760	193	10	terhadap	terhadap	PROPN
ijtc-760	193	11	nilai	nilai	PROPN
ijtc-760	193	12	perusahaan	perusahaan	PROPN
ijtc-760	193	13	.	.	PROPN
ijtc-760	194	1	jurnal	jurnal	PROPN
ijtc-760	194	2	aset	aset	PROPN
ijtc-760	194	3	(	(	PUNCT
ijtc-760	194	4	akuntansi	akuntansi	PROPN
ijtc-760	194	5	riset	riset	PROPN
ijtc-760	194	6	)	)	PUNCT
ijtc-760	194	7	,	,	PUNCT
ijtc-760	194	8	11(1	11(1	NUM
ijtc-760	194	9	)	)	PUNCT
ijtc-760	194	10	,	,	PUNCT
ijtc-760	194	11	137–146	137–146	NUM
ijtc-760	194	12	.	.	PUNCT
ijtc-760	194	13	https://doi.org/10.17509/jaset.v11i1.16841	https://doi.org/10.17509/jaset.v11i1.16841	PROPN
ijtc-760	194	14	fitrian	fitrian	PROPN
ijtc-760	194	15	,	,	PUNCT
ijtc-760	194	16	b.	b.	PROPN
ijtc-760	194	17	c.	c.	PROPN
ijtc-760	194	18	,	,	PUNCT
ijtc-760	194	19	&	&	CCONJ
ijtc-760	194	20	navilah	navilah	PROPN
ijtc-760	194	21	.	.	PUNCT
ijtc-760	195	1	(	(	PUNCT
ijtc-760	195	2	2022	2022	NUM
ijtc-760	195	3	)	)	PUNCT
ijtc-760	195	4	.	.	PUNCT
ijtc-760	196	1	pengaruh	pengaruh	NOUN
ijtc-760	196	2	ukuran	ukuran	PROPN
ijtc-760	196	3	perusahaan	perusahaan	PROPN
ijtc-760	196	4	,	,	PUNCT
ijtc-760	196	5	profitabilitas	profitabilita	NOUN
ijtc-760	196	6	,	,	PUNCT
ijtc-760	196	7	dan	dan	PROPN
ijtc-760	196	8	leverage	leverage	PROPN
ijtc-760	196	9	terhadap	terhadap	PROPN
ijtc-760	196	10	interner	interner	PROPN
ijtc-760	196	11	financial	financial	ADJ
ijtc-760	196	12	reporting	reporting	NOUN
ijtc-760	196	13	.	.	PUNCT
ijtc-760	197	1	media	medium	NOUN
ijtc-760	197	2	riset	riset	PROPN
ijtc-760	197	3	akuntansi	akuntansi	PROPN
ijtc-760	197	4	,	,	PUNCT
ijtc-760	197	5	12(1	12(1	NUM
ijtc-760	197	6	)	)	PUNCT
ijtc-760	197	7	,	,	PUNCT
ijtc-760	197	8	89–108	89–108	PROPN
ijtc-760	197	9	.	.	PUNCT
ijtc-760	198	1	hussein	hussein	PROPN
ijtc-760	198	2	,	,	PUNCT
ijtc-760	198	3	a.	a.	PROPN
ijtc-760	198	4	,	,	PUNCT
ijtc-760	198	5	&	&	CCONJ
ijtc-760	198	6	nounou	nounou	PROPN
ijtc-760	198	7	,	,	PUNCT
ijtc-760	198	8	g.	g.	PROPN
ijtc-760	198	9	(	(	PUNCT
ijtc-760	198	10	2022	2022	NUM
ijtc-760	198	11	)	)	PUNCT
ijtc-760	198	12	.	.	PUNCT
ijtc-760	199	1	the	the	DET
ijtc-760	199	2	impact	impact	NOUN
ijtc-760	199	3	of	of	ADP
ijtc-760	199	4	internet	internet	NOUN
ijtc-760	199	5	financial	financial	ADJ
ijtc-760	199	6	reporting	reporting	NOUN
ijtc-760	199	7	on	on	ADP
ijtc-760	199	8	egyptian	egyptian	ADJ
ijtc-760	199	9	company	company	NOUN
ijtc-760	199	10	’s	’s	PART
ijtc-760	199	11	performance	performance	NOUN
ijtc-760	199	12	.	.	PUNCT
ijtc-760	200	1	journal	journal	NOUN
ijtc-760	200	2	of	of	ADP
ijtc-760	200	3	financial	financial	ADJ
ijtc-760	200	4	reporting	reporting	NOUN
ijtc-760	200	5	and	and	CCONJ
ijtc-760	200	6	accounting	accounting	NOUN
ijtc-760	200	7	,	,	PUNCT
ijtc-760	200	8	20(5	20(5	NOUN
ijtc-760	200	9	)	)	PUNCT
ijtc-760	200	10	,	,	PUNCT
ijtc-760	200	11	841–865	841–865	NUM
ijtc-760	200	12	.	.	PUNCT
ijtc-760	201	1	https://doi.org/10.1108/jfra-10-2020-0293	https://doi.org/10.1108/jfra-10-2020-0293	NOUN
ijtc-760	201	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	201	3	the	the	DET
ijtc-760	201	4	effect	effect	NOUN
ijtc-760	201	5	of	of	ADP
ijtc-760	201	6	ownership	ownership	NOUN
ijtc-760	201	7	concentration	concentration	NOUN
ijtc-760	201	8	,	,	PUNCT
ijtc-760	201	9	company	company	NOUN
ijtc-760	201	10	size	size	NOUN
ijtc-760	201	11	,	,	PUNCT
ijtc-760	201	12	and	and	CCONJ
ijtc-760	201	13	profitability	profitability	NOUN
ijtc-760	201	14	on	on	ADP
ijtc-760	201	15	internet	internet	NOUN
ijtc-760	201	16	financial	financial	ADJ
ijtc-760	201	17	reporting	reporting	NOUN
ijtc-760	201	18	lestari	lestari	PROPN
ijtc-760	201	19	and	and	CCONJ
ijtc-760	201	20	fauzi	fauzi	PROPN
ijtc-760	201	21	449	449	NUM
ijtc-760	201	22	|	|	ADV
ijtc-760	201	23	ilomata	ilomata	PROPN
ijtc-760	201	24	international	international	ADJ
ijtc-760	201	25	journal	journal	NOUN
ijtc-760	201	26	of	of	ADP
ijtc-760	201	27	tax	tax	PROPN
ijtc-760	201	28	&	&	CCONJ
ijtc-760	201	29	accounting	account	VERB
ijtc-760	201	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	201	31	khlifi	khlifi	PROPN
ijtc-760	201	32	,	,	PUNCT
ijtc-760	201	33	f.	f.	PROPN
ijtc-760	201	34	(	(	PUNCT
ijtc-760	201	35	2022	2022	NUM
ijtc-760	201	36	)	)	PUNCT
ijtc-760	201	37	.	.	PUNCT
ijtc-760	202	1	re	re	NOUN
ijtc-760	203	1	-	-	NOUN
ijtc-760	204	1	examination	examination	NOUN
ijtc-760	204	2	of	of	ADP
ijtc-760	204	3	the	the	DET
ijtc-760	204	4	internet	internet	NOUN
ijtc-760	204	5	financial	financial	ADJ
ijtc-760	204	6	reporting	reporting	NOUN
ijtc-760	204	7	determinants	determinant	NOUN
ijtc-760	204	8	.	.	PUNCT
ijtc-760	205	1	euromed	eurome	VERB
ijtc-760	205	2	journal	journal	PROPN
ijtc-760	205	3	of	of	ADP
ijtc-760	205	4	business	business	NOUN
ijtc-760	205	5	,	,	PUNCT
ijtc-760	205	6	17(4	17(4	NUM
ijtc-760	205	7	)	)	PUNCT
ijtc-760	205	8	,	,	PUNCT
ijtc-760	205	9	519–549	519–549	NUM
ijtc-760	205	10	.	.	PUNCT
ijtc-760	205	11	https://doi.org/10.1108/emjb-10-2020-0115	https://doi.org/10.1108/emjb-10-2020-0115	PROPN
ijtc-760	205	12	khotimah	khotimah	PROPN
ijtc-760	205	13	,	,	PUNCT
ijtc-760	205	14	d.	d.	PROPN
ijtc-760	205	15	k.	k.	PROPN
ijtc-760	205	16	,	,	PUNCT
ijtc-760	205	17	&	&	CCONJ
ijtc-760	205	18	hapsari	hapsari	PROPN
ijtc-760	205	19	,	,	PUNCT
ijtc-760	205	20	d.	d.	PROPN
ijtc-760	205	21	w.	w.	PROPN
ijtc-760	205	22	(	(	PUNCT
ijtc-760	205	23	2022	2022	NUM
ijtc-760	205	24	)	)	PUNCT
ijtc-760	205	25	.	.	PUNCT
ijtc-760	206	1	factors	factor	NOUN
ijtc-760	206	2	influencing	influence	VERB
ijtc-760	206	3	internet	internet	NOUN
ijtc-760	206	4	financial	financial	ADJ
ijtc-760	206	5	reporting	reporting	NOUN
ijtc-760	206	6	in	in	ADP
ijtc-760	206	7	infrastructure	infrastructure	NOUN
ijtc-760	206	8	firms	firm	NOUN
ijtc-760	206	9	.	.	PUNCT
ijtc-760	207	1	budapest	budapest	PROPN
ijtc-760	207	2	international	international	ADJ
ijtc-760	207	3	research	research	PROPN
ijtc-760	207	4	and	and	CCONJ
ijtc-760	207	5	critics	critic	NOUN
ijtc-760	207	6	institute	institute	PROPN
ijtc-760	207	7	-	-	PUNCT
ijtc-760	207	8	journal	journal	PROPN
ijtc-760	207	9	,	,	PUNCT
ijtc-760	207	10	17640–17652	17640–17652	NUM
ijtc-760	207	11	.	.	PUNCT
ijtc-760	208	1	kurniawati	kurniawati	PROPN
ijtc-760	208	2	,	,	PUNCT
ijtc-760	208	3	y.	y.	PROPN
ijtc-760	208	4	(	(	PUNCT
ijtc-760	208	5	2018	2018	NUM
ijtc-760	208	6	)	)	PUNCT
ijtc-760	208	7	.	.	PUNCT
ijtc-760	209	1	faktor	faktor	NOUN
ijtc-760	209	2	-	-	PUNCT
ijtc-760	209	3	faktor	faktor	PROPN
ijtc-760	209	4	yang	yang	PROPN
ijtc-760	209	5	berpengaruh	berpengaruh	PROPN
ijtc-760	209	6	pada	pada	PROPN
ijtc-760	209	7	internet	internet	PROPN
ijtc-760	209	8	financial	financial	ADJ
ijtc-760	209	9	reporting	reporting	NOUN
ijtc-760	209	10	(	(	PUNCT
ijtc-760	209	11	ifr	ifr	PROPN
ijtc-760	209	12	)	)	PUNCT
ijtc-760	209	13	di	di	PROPN
ijtc-760	209	14	perusahaan	perusahaan	PROPN
ijtc-760	209	15	manufaktur	manufaktur	PROPN
ijtc-760	209	16	yang	yang	PROPN
ijtc-760	209	17	terdaftar	terdaftar	PROPN
ijtc-760	209	18	dalam	dalam	PROPN
ijtc-760	209	19	bursa	bursa	PROPN
ijtc-760	209	20	efek	efek	PROPN
ijtc-760	209	21	surabaya	surabaya	PROPN
ijtc-760	209	22	(	(	PUNCT
ijtc-760	209	23	bes	bes	PROPN
ijtc-760	209	24	)	)	PUNCT
ijtc-760	209	25	.	.	PUNCT
ijtc-760	210	1	media	medium	NOUN
ijtc-760	210	2	mahardhika	mahardhika	PROPN
ijtc-760	210	3	,	,	PUNCT
ijtc-760	210	4	16(2	16(2	NUM
ijtc-760	210	5	)	)	PUNCT
ijtc-760	210	6	,	,	PUNCT
ijtc-760	210	7	289–299	289–299	NUM
ijtc-760	210	8	.	.	PUNCT
ijtc-760	211	1	lestari	lestari	PROPN
ijtc-760	211	2	,	,	PUNCT
ijtc-760	211	3	y.	y.	PROPN
ijtc-760	211	4	a.	a.	PROPN
ijtc-760	211	5	,	,	PUNCT
ijtc-760	211	6	&	&	CCONJ
ijtc-760	211	7	naimah	naimah	PROPN
ijtc-760	211	8	,	,	PUNCT
ijtc-760	211	9	z.	z.	PROPN
ijtc-760	211	10	(	(	PUNCT
ijtc-760	211	11	2020	2020	NUM
ijtc-760	211	12	)	)	PUNCT
ijtc-760	211	13	.	.	PUNCT
ijtc-760	212	1	peran	peran	PROPN
ijtc-760	212	2	entrenchment	entrenchment	ADJ
ijtc-760	212	3	effect	effect	NOUN
ijtc-760	212	4	dari	dari	PROPN
ijtc-760	212	5	konsentrasi	konsentrasi	PROPN
ijtc-760	212	6	kepemilikan	kepemilikan	PROPN
ijtc-760	212	7	.	.	PUNCT
ijtc-760	213	1	11(4	11(4	NUM
ijtc-760	213	2	)	)	PUNCT
ijtc-760	213	3	,	,	PUNCT
ijtc-760	214	1	321–333	321–333	NUM
ijtc-760	214	2	.	.	PUNCT
ijtc-760	215	1	lim	lim	PROPN
ijtc-760	215	2	,	,	PUNCT
ijtc-760	215	3	h.	h.	PROPN
ijtc-760	215	4	,	,	PUNCT
ijtc-760	215	5	&	&	CCONJ
ijtc-760	215	6	rokhim	rokhim	PROPN
ijtc-760	215	7	,	,	PUNCT
ijtc-760	215	8	r.	r.	PROPN
ijtc-760	215	9	(	(	PUNCT
ijtc-760	215	10	2020	2020	NUM
ijtc-760	215	11	)	)	PUNCT
ijtc-760	215	12	.	.	PUNCT
ijtc-760	216	1	factors	factor	NOUN
ijtc-760	216	2	affecting	affect	VERB
ijtc-760	216	3	profitability	profitability	NOUN
ijtc-760	216	4	of	of	ADP
ijtc-760	216	5	pharmaceutical	pharmaceutical	ADJ
ijtc-760	216	6	company	company	NOUN
ijtc-760	216	7	:	:	PUNCT
ijtc-760	216	8	an	an	DET
ijtc-760	216	9	indonesian	indonesian	ADJ
ijtc-760	216	10	evidence	evidence	NOUN
ijtc-760	216	11	.	.	PUNCT
ijtc-760	217	1	journal	journal	NOUN
ijtc-760	217	2	of	of	ADP
ijtc-760	217	3	economic	economic	ADJ
ijtc-760	217	4	studies	study	NOUN
ijtc-760	217	5	,	,	PUNCT
ijtc-760	217	6	48(5	48(5	NUM
ijtc-760	217	7	)	)	PUNCT
ijtc-760	217	8	,	,	PUNCT
ijtc-760	217	9	981–995	981–995	NUM
ijtc-760	217	10	.	.	PUNCT
ijtc-760	218	1	https://doi.org/10.1108/jes-01-2020-0021	https://doi.org/10.1108/jes-01-2020-0021	PROPN
ijtc-760	218	2	marwa	marwa	PROPN
ijtc-760	218	3	,	,	PUNCT
ijtc-760	218	4	a.	a.	PROPN
ijtc-760	218	5	,	,	PUNCT
ijtc-760	218	6	isynuwardhana	isynuwardhana	PROPN
ijtc-760	218	7	,	,	PUNCT
ijtc-760	218	8	d.	d.	PROPN
ijtc-760	218	9	,	,	PUNCT
ijtc-760	218	10	&	&	CCONJ
ijtc-760	218	11	nurbaiti	nurbaiti	PROPN
ijtc-760	218	12	,	,	PUNCT
ijtc-760	218	13	a.	a.	NOUN
ijtc-760	218	14	(	(	PUNCT
ijtc-760	218	15	2017	2017	NUM
ijtc-760	218	16	)	)	PUNCT
ijtc-760	218	17	.	.	PUNCT
ijtc-760	219	1	intangible	intangible	ADJ
ijtc-760	219	2	asset	asset	NOUN
ijtc-760	219	3	,	,	PUNCT
ijtc-760	219	4	profitabilitas	profitabilita	NOUN
ijtc-760	219	5	,	,	PUNCT
ijtc-760	219	6	dan	dan	PROPN
ijtc-760	219	7	sustainability	sustainability	PROPN
ijtc-760	219	8	report	report	PROPN
ijtc-760	219	9	terhadap	terhadap	PROPN
ijtc-760	219	10	nilai	nilai	PROPN
ijtc-760	219	11	perusahaan	perusahaan	PROPN
ijtc-760	219	12	.	.	PROPN
ijtc-760	220	1	jurnal	jurnal	PROPN
ijtc-760	220	2	riset	riset	PROPN
ijtc-760	220	3	akuntansi	akuntansi	PROPN
ijtc-760	220	4	kontemporer	kontemporer	PROPN
ijtc-760	220	5	,	,	PUNCT
ijtc-760	220	6	9(2	9(2	NUM
ijtc-760	220	7	)	)	PUNCT
ijtc-760	220	8	,	,	PUNCT
ijtc-760	220	9	79–87	79–87	NUM
ijtc-760	220	10	.	.	PUNCT
ijtc-760	221	1	https://doi.org/10.23969/jrak.v9i2.582	https://doi.org/10.23969/jrak.v9i2.582	ADJ
ijtc-760	221	2	meinawati	meinawati	NOUN
ijtc-760	221	3	,	,	PUNCT
ijtc-760	221	4	t.	t.	PROPN
ijtc-760	221	5	,	,	PUNCT
ijtc-760	221	6	suhendro	suhendro	PROPN
ijtc-760	221	7	,	,	PUNCT
ijtc-760	221	8	s.	s.	PROPN
ijtc-760	221	9	,	,	PUNCT
ijtc-760	221	10	&	&	CCONJ
ijtc-760	221	11	masitoh	masitoh	PROPN
ijtc-760	221	12	,	,	PUNCT
ijtc-760	221	13	e.	e.	PROPN
ijtc-760	221	14	(	(	PUNCT
ijtc-760	221	15	2020a	2020a	NUM
ijtc-760	221	16	)	)	PUNCT
ijtc-760	221	17	.	.	PUNCT
ijtc-760	222	1	analisis	analisis	ADJ
ijtc-760	222	2	determinan	determinan	PROPN
ijtc-760	222	3	pengungkapan	pengungkapan	PROPN
ijtc-760	222	4	internet	internet	NOUN
ijtc-760	222	5	financial	financial	PROPN
ijtc-760	222	6	reporting	reporting	NOUN
ijtc-760	222	7	pada	pada	PROPN
ijtc-760	222	8	perusahaan	perusahaan	PROPN
ijtc-760	222	9	manufaktur	manufaktur	PROPN
ijtc-760	222	10	yang	yang	PROPN
ijtc-760	222	11	terdaftar	terdaftar	PROPN
ijtc-760	222	12	di	di	PROPN
ijtc-760	222	13	bursa	bursa	PROPN
ijtc-760	222	14	efek	efek	PROPN
ijtc-760	222	15	indonesia	indonesia	PROPN
ijtc-760	222	16	.	.	PUNCT
ijtc-760	223	1	owner	owner	NOUN
ijtc-760	223	2	(	(	PUNCT
ijtc-760	223	3	riset	riset	PROPN
ijtc-760	223	4	dan	dan	PROPN
ijtc-760	223	5	jurnal	jurnal	PROPN
ijtc-760	223	6	akuntansi	akuntansi	PROPN
ijtc-760	223	7	)	)	PUNCT
ijtc-760	223	8	,	,	PUNCT
ijtc-760	223	9	4(2	4(2	NUM
ijtc-760	223	10	)	)	PUNCT
ijtc-760	223	11	,	,	PUNCT
ijtc-760	223	12	412	412	NUM
ijtc-760	223	13	.	.	PUNCT
ijtc-760	224	1	https://doi.org/10.33395/owner.v4i2.253	https://doi.org/10.33395/owner.v4i2.253	PROPN
ijtc-760	224	2	meinawati	meinawati	PROPN
ijtc-760	224	3	,	,	PUNCT
ijtc-760	224	4	t.	t.	PROPN
ijtc-760	224	5	,	,	PUNCT
ijtc-760	224	6	suhendro	suhendro	PROPN
ijtc-760	224	7	,	,	PUNCT
ijtc-760	224	8	s.	s.	PROPN
ijtc-760	224	9	,	,	PUNCT
ijtc-760	224	10	&	&	CCONJ
ijtc-760	224	11	masitoh	masitoh	PROPN
ijtc-760	224	12	,	,	PUNCT
ijtc-760	224	13	e.	e.	PROPN
ijtc-760	224	14	(	(	PUNCT
ijtc-760	224	15	2020b	2020b	NUM
ijtc-760	224	16	)	)	PUNCT
ijtc-760	224	17	.	.	PUNCT
ijtc-760	225	1	analisis	analisis	ADJ
ijtc-760	225	2	determinan	determinan	PROPN
ijtc-760	225	3	pengungkapan	pengungkapan	PROPN
ijtc-760	225	4	internet	internet	NOUN
ijtc-760	225	5	financial	financial	PROPN
ijtc-760	225	6	reporting	reporting	NOUN
ijtc-760	225	7	pada	pada	PROPN
ijtc-760	225	8	perusahaan	perusahaan	PROPN
ijtc-760	225	9	manufaktur	manufaktur	PROPN
ijtc-760	225	10	yang	yang	PROPN
ijtc-760	225	11	terdaftar	terdaftar	PROPN
ijtc-760	225	12	di	di	PROPN
ijtc-760	225	13	bursa	bursa	PROPN
ijtc-760	225	14	efek	efek	PROPN
ijtc-760	225	15	indonesia	indonesia	PROPN
ijtc-760	225	16	.	.	PUNCT
ijtc-760	226	1	owner	owner	NOUN
ijtc-760	226	2	(	(	PUNCT
ijtc-760	226	3	riset	riset	PROPN
ijtc-760	226	4	dan	dan	PROPN
ijtc-760	226	5	jurnal	jurnal	PROPN
ijtc-760	226	6	akuntansi	akuntansi	PROPN
ijtc-760	226	7	)	)	PUNCT
ijtc-760	226	8	,	,	PUNCT
ijtc-760	226	9	4(2	4(2	NUM
ijtc-760	226	10	)	)	PUNCT
ijtc-760	226	11	,	,	PUNCT
ijtc-760	226	12	412	412	NUM
ijtc-760	226	13	.	.	PUNCT
ijtc-760	227	1	https://doi.org/10.33395/owner.v4i2.253	https://doi.org/10.33395/owner.v4i2.253	PROPN
ijtc-760	227	2	mokhtar	mokhtar	PROPN
ijtc-760	227	3	,	,	PUNCT
ijtc-760	227	4	e.	e.	PROPN
ijtc-760	227	5	s.	s.	PROPN
ijtc-760	227	6	(	(	PUNCT
ijtc-760	227	7	2017	2017	NUM
ijtc-760	227	8	)	)	PUNCT
ijtc-760	227	9	.	.	PUNCT
ijtc-760	228	1	internet	internet	NOUN
ijtc-760	228	2	financial	financial	ADJ
ijtc-760	228	3	reporting	reporting	NOUN
ijtc-760	228	4	determinants	determinant	NOUN
ijtc-760	228	5	:	:	PUNCT
ijtc-760	228	6	a	a	DET
ijtc-760	228	7	meta	meta	ADJ
ijtc-760	228	8	-	-	PUNCT
ijtc-760	228	9	analytic	analytic	ADJ
ijtc-760	228	10	review	review	NOUN
ijtc-760	228	11	.	.	PUNCT
ijtc-760	229	1	journal	journal	NOUN
ijtc-760	229	2	of	of	ADP
ijtc-760	229	3	financial	financial	ADJ
ijtc-760	229	4	reporting	reporting	NOUN
ijtc-760	229	5	and	and	CCONJ
ijtc-760	229	6	accounting	accounting	NOUN
ijtc-760	229	7	,	,	PUNCT
ijtc-760	229	8	15(1	15(1	NUM
ijtc-760	229	9	)	)	PUNCT
ijtc-760	229	10	,	,	PUNCT
ijtc-760	229	11	116–154	116–154	NUM
ijtc-760	229	12	.	.	PUNCT
ijtc-760	230	1	https://doi.org/10.1108/jfra-07-20160061	https://doi.org/10.1108/jfra-07-20160061	PROPN
ijtc-760	230	2	musleh	musleh	PROPN
ijtc-760	230	3	al	al	PROPN
ijtc-760	230	4	-	-	PUNCT
ijtc-760	230	5	sartawi	sartawi	PROPN
ijtc-760	230	6	,	,	PUNCT
ijtc-760	230	7	a.	a.	PROPN
ijtc-760	230	8	,	,	PUNCT
ijtc-760	230	9	&	&	CCONJ
ijtc-760	230	10	reyad	reyad	PROPN
ijtc-760	230	11	,	,	PUNCT
ijtc-760	230	12	s.	s.	PROPN
ijtc-760	230	13	(	(	PUNCT
ijtc-760	230	14	2018	2018	NUM
ijtc-760	230	15	)	)	PUNCT
ijtc-760	230	16	.	.	PUNCT
ijtc-760	231	1	signaling	signal	VERB
ijtc-760	231	2	theory	theory	NOUN
ijtc-760	231	3	and	and	CCONJ
ijtc-760	231	4	the	the	DET
ijtc-760	231	5	determinants	determinant	NOUN
ijtc-760	231	6	of	of	ADP
ijtc-760	231	7	online	online	ADJ
ijtc-760	231	8	financial	financial	ADJ
ijtc-760	231	9	disclosure	disclosure	NOUN
ijtc-760	231	10	.	.	PUNCT
ijtc-760	232	1	journal	journal	NOUN
ijtc-760	232	2	of	of	ADP
ijtc-760	232	3	economic	economic	ADJ
ijtc-760	232	4	and	and	CCONJ
ijtc-760	232	5	administrative	administrative	ADJ
ijtc-760	232	6	sciences	science	NOUN
ijtc-760	232	7	,	,	PUNCT
ijtc-760	232	8	34(3	34(3	NUM
ijtc-760	232	9	)	)	PUNCT
ijtc-760	232	10	,	,	PUNCT
ijtc-760	232	11	237–247	237–247	NUM
ijtc-760	232	12	.	.	PUNCT
ijtc-760	233	1	https://doi.org/10.1108/jeas-10-2017-0103	https://doi.org/10.1108/jeas-10-2017-0103	PROPN
ijtc-760	233	2	nassir	nassir	PROPN
ijtc-760	233	3	zadeh	zadeh	PROPN
ijtc-760	233	4	,	,	PUNCT
ijtc-760	233	5	f.	f.	PROPN
ijtc-760	233	6	,	,	PUNCT
ijtc-760	233	7	salehi	salehi	PROPN
ijtc-760	233	8	,	,	PUNCT
ijtc-760	233	9	m.	m.	NOUN
ijtc-760	233	10	,	,	PUNCT
ijtc-760	233	11	&	&	CCONJ
ijtc-760	233	12	shabestari	shabestari	PROPN
ijtc-760	233	13	,	,	PUNCT
ijtc-760	233	14	h.	h.	PROPN
ijtc-760	233	15	(	(	PUNCT
ijtc-760	233	16	2018	2018	NUM
ijtc-760	233	17	)	)	PUNCT
ijtc-760	233	18	.	.	PUNCT
ijtc-760	234	1	the	the	DET
ijtc-760	234	2	relationship	relationship	NOUN
ijtc-760	234	3	between	between	ADP
ijtc-760	234	4	corporate	corporate	ADJ
ijtc-760	234	5	governance	governance	NOUN
ijtc-760	234	6	mechanisms	mechanism	NOUN
ijtc-760	234	7	and	and	CCONJ
ijtc-760	234	8	internet	internet	NOUN
ijtc-760	234	9	financial	financial	ADJ
ijtc-760	234	10	reporting	reporting	NOUN
ijtc-760	234	11	in	in	ADP
ijtc-760	234	12	iran	iran	PROPN
ijtc-760	234	13	.	.	PUNCT
ijtc-760	235	1	emerald	emerald	PROPN
ijtc-760	235	2	publishing	publishing	PROPN
ijtc-760	235	3	limited	limit	VERB
ijtc-760	235	4	,	,	PUNCT
ijtc-760	235	5	18(6	18(6	NOUN
ijtc-760	235	6	)	)	PUNCT
ijtc-760	235	7	,	,	PUNCT
ijtc-760	235	8	1021–1041	1021–1041	NUM
ijtc-760	235	9	.	.	PUNCT
ijtc-760	236	1	https://doi.org/10.1108/cg-06-2017-0126	https://doi.org/10.1108/cg-06-2017-0126	NOUN
ijtc-760	236	2	nazar	nazar	PROPN
ijtc-760	236	3	,	,	PUNCT
ijtc-760	236	4	s.	s.	PROPN
ijtc-760	236	5	n.	n.	PROPN
ijtc-760	236	6	,	,	PUNCT
ijtc-760	236	7	&	&	CCONJ
ijtc-760	236	8	syafrizal	syafrizal	PROPN
ijtc-760	236	9	,	,	PUNCT
ijtc-760	236	10	d.	d.	PROPN
ijtc-760	236	11	(	(	PUNCT
ijtc-760	236	12	2019	2019	NUM
ijtc-760	236	13	)	)	PUNCT
ijtc-760	236	14	.	.	PUNCT
ijtc-760	237	1	ownership	ownership	NOUN
ijtc-760	237	2	structures	structure	NOUN
ijtc-760	237	3	badan	badan	PROPN
ijtc-760	237	4	usaha	usaha	PROPN
ijtc-760	237	5	milik	milik	PROPN
ijtc-760	237	6	negara	negara	PROPN
ijtc-760	237	7	:	:	PUNCT
ijtc-760	237	8	internet	internet	NOUN
ijtc-760	237	9	financial	financial	ADJ
ijtc-760	237	10	reporting	reporting	NOUN
ijtc-760	237	11	.	.	PUNCT
ijtc-760	238	1	jurnal	jurnal	ADJ
ijtc-760	238	2	akuntansi	akuntansi	PROPN
ijtc-760	238	3	keuangan	keuangan	PROPN
ijtc-760	238	4	dan	dan	PROPN
ijtc-760	238	5	bisnis	bisnis	PROPN
ijtc-760	238	6	,	,	PUNCT
ijtc-760	238	7	12(2	12(2	NUM
ijtc-760	238	8	)	)	PUNCT
ijtc-760	238	9	,	,	PUNCT
ijtc-760	238	10	95–104	95–104	PROPN
ijtc-760	238	11	.	.	PUNCT
ijtc-760	239	1	nurbaiti	nurbaiti	PROPN
ijtc-760	239	2	,	,	PUNCT
ijtc-760	239	3	a.	a.	PROPN
ijtc-760	239	4	,	,	PUNCT
ijtc-760	239	5	lestari	lestari	PROPN
ijtc-760	239	6	,	,	PUNCT
ijtc-760	239	7	t.	t.	PROPN
ijtc-760	239	8	u.	u.	PROPN
ijtc-760	239	9	,	,	PUNCT
ijtc-760	239	10	&	&	CCONJ
ijtc-760	239	11	thayeb	thayeb	PROPN
ijtc-760	239	12	,	,	PUNCT
ijtc-760	239	13	n.	n.	NOUN
ijtc-760	239	14	a.	a.	NOUN
ijtc-760	239	15	(	(	PUNCT
ijtc-760	239	16	2021	2021	NUM
ijtc-760	239	17	)	)	PUNCT
ijtc-760	239	18	.	.	PUNCT
ijtc-760	240	1	pengaruh	pengaruh	VERB
ijtc-760	240	2	corporate	corporate	ADJ
ijtc-760	240	3	governance	governance	NOUN
ijtc-760	240	4	,	,	PUNCT
ijtc-760	240	5	financial	financial	ADJ
ijtc-760	240	6	distress	distress	NOUN
ijtc-760	240	7	,	,	PUNCT
ijtc-760	240	8	dan	dan	PROPN
ijtc-760	240	9	ukuran	ukuran	PROPN
ijtc-760	240	10	perusahaan	perusahaan	PROPN
ijtc-760	240	11	terhadap	terhadap	PROPN
ijtc-760	240	12	integritas	integrita	VERB
ijtc-760	240	13	laporan	laporan	ADJ
ijtc-760	240	14	keuangan	keuangan	NOUN
ijtc-760	240	15	.	.	PUNCT
ijtc-760	241	1	jurnal	jurnal	ADJ
ijtc-760	241	2	ilmiah	ilmiah	PROPN
ijtc-760	241	3	mea	mea	INTJ
ijtc-760	241	4	(	(	PUNCT
ijtc-760	241	5	manajemen	manajeman	NOUN
ijtc-760	241	6	,	,	PUNCT
ijtc-760	241	7	ekonomi	ekonomi	PROPN
ijtc-760	241	8	,	,	PUNCT
ijtc-760	241	9	&	&	CCONJ
ijtc-760	241	10	akuntansi	akuntansi	PROPN
ijtc-760	241	11	)	)	PUNCT
ijtc-760	241	12	,	,	PUNCT
ijtc-760	241	13	5(1	5(1	NUM
ijtc-760	241	14	)	)	PUNCT
ijtc-760	241	15	,	,	PUNCT
ijtc-760	241	16	758–771	758–771	NUM
ijtc-760	241	17	.	.	PUNCT
ijtc-760	241	18	oktaviani	oktaviani	PROPN
ijtc-760	241	19	,	,	PUNCT
ijtc-760	241	20	a.	a.	NOUN
ijtc-760	241	21	,	,	PUNCT
ijtc-760	241	22	andriati	andriati	PROPN
ijtc-760	241	23	,	,	PUNCT
ijtc-760	241	24	h.	h.	PROPN
ijtc-760	241	25	,	,	PUNCT
ijtc-760	241	26	&	&	CCONJ
ijtc-760	241	27	larasati	larasati	PROPN
ijtc-760	241	28	,	,	PUNCT
ijtc-760	241	29	r.	r.	PROPN
ijtc-760	241	30	(	(	PUNCT
ijtc-760	241	31	2020	2020	NUM
ijtc-760	241	32	)	)	PUNCT
ijtc-760	241	33	.	.	PUNCT
ijtc-760	242	1	analisis	analisis	ADJ
ijtc-760	242	2	pengungkapan	pengungkapan	NOUN
ijtc-760	242	3	faktor	faktor	NOUN
ijtc-760	242	4	-	-	PUNCT
ijtc-760	242	5	faktor	faktor	NOUN
ijtc-760	242	6	yang	yang	PROPN
ijtc-760	242	7	mempengaruhi	mempengaruhi	PROPN
ijtc-760	242	8	penerapan	penerapan	PROPN
ijtc-760	242	9	internet	internet	PROPN
ijtc-760	242	10	financial	financial	ADJ
ijtc-760	242	11	reporting	reporting	NOUN
ijtc-760	242	12	(	(	PUNCT
ijtc-760	242	13	ifr	ifr	PROPN
ijtc-760	242	14	)	)	PUNCT
ijtc-760	242	15	sebagai	sebagai	PROPN
ijtc-760	242	16	voluntary	voluntary	ADJ
ijtc-760	242	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-760	242	18	the	the	DET
ijtc-760	242	19	effect	effect	NOUN
ijtc-760	242	20	of	of	ADP
ijtc-760	242	21	ownership	ownership	NOUN
ijtc-760	242	22	concentration	concentration	NOUN
ijtc-760	242	23	,	,	PUNCT
ijtc-760	242	24	company	company	NOUN
ijtc-760	242	25	size	size	NOUN
ijtc-760	242	26	,	,	PUNCT
ijtc-760	242	27	and	and	CCONJ
ijtc-760	242	28	profitability	profitability	NOUN
ijtc-760	242	29	on	on	ADP
ijtc-760	242	30	internet	internet	NOUN
ijtc-760	242	31	financial	financial	ADJ
ijtc-760	242	32	reporting	reporting	NOUN
ijtc-760	242	33	lestari	lestari	PROPN
ijtc-760	242	34	and	and	CCONJ
ijtc-760	242	35	fauzi	fauzi	PROPN
ijtc-760	242	36	450	450	NUM
ijtc-760	242	37	|	|	ADV
ijtc-760	242	38	ilomata	ilomata	PROPN
ijtc-760	242	39	international	international	ADJ
ijtc-760	242	40	journal	journal	NOUN
ijtc-760	242	41	of	of	ADP
ijtc-760	242	42	tax	tax	PROPN
ijtc-760	242	43	&	&	CCONJ
ijtc-760	242	44	accounting	account	VERB
ijtc-760	242	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-760	242	46	disclosure	disclosure	NOUN
ijtc-760	242	47	pada	pada	PROPN
ijtc-760	242	48	tahun	tahun	PROPN
ijtc-760	242	49	2014	2014	NUM
ijtc-760	242	50	-	-	SYM
ijtc-760	242	51	2018	2018	NUM
ijtc-760	242	52	.	.	PUNCT
ijtc-760	243	1	jurnal	jurnal	ADJ
ijtc-760	243	2	akuntansi	akuntansi	PROPN
ijtc-760	243	3	dan	dan	PROPN
ijtc-760	243	4	keuangan	keuangan	PROPN
ijtc-760	243	5	daerah	daerah	PROPN
ijtc-760	243	6	,	,	PUNCT
ijtc-760	243	7	15(2	15(2	NUM
ijtc-760	243	8	)	)	PUNCT
ijtc-760	243	9	,	,	PUNCT
ijtc-760	243	10	87–97	87–97	NUM
ijtc-760	243	11	.	.	PUNCT
ijtc-760	243	12	https://doi.org/10.52062/jakd.v15i2.1627	https://doi.org/10.52062/jakd.v15i2.1627	X
ijtc-760	243	13	permatasari	permatasari	PROPN
ijtc-760	243	14	,	,	PUNCT
ijtc-760	243	15	m.	m.	NOUN
ijtc-760	243	16	,	,	PUNCT
ijtc-760	243	17	melyawati	melyawati	PROPN
ijtc-760	243	18	,	,	PUNCT
ijtc-760	243	19	m.	m.	NOUN
ijtc-760	243	20	,	,	PUNCT
ijtc-760	243	21	firmansyah	firmansyah	PROPN
ijtc-760	243	22	,	,	PUNCT
ijtc-760	243	23	a.	a.	PROPN
ijtc-760	243	24	,	,	PUNCT
ijtc-760	243	25	&	&	CCONJ
ijtc-760	243	26	trisnawati	trisnawati	PROPN
ijtc-760	243	27	,	,	PUNCT
ijtc-760	243	28	e.	e.	PROPN
ijtc-760	243	29	(	(	PUNCT
ijtc-760	243	30	2021	2021	NUM
ijtc-760	243	31	)	)	PUNCT
ijtc-760	243	32	.	.	PUNCT
ijtc-760	244	1	peran	peran	PROPN
ijtc-760	244	2	konsentrasi	konsentrasi	PROPN
ijtc-760	244	3	kepemilikan	kepemilikan	PROPN
ijtc-760	244	4	:	:	PUNCT
ijtc-760	244	5	respon	respon	PROPN
ijtc-760	244	6	investor	investor	NOUN
ijtc-760	244	7	,	,	PUNCT
ijtc-760	244	8	penghindaran	penghindaran	ADJ
ijtc-760	244	9	pajak	pajak	ADV
ijtc-760	244	10	,	,	PUNCT
ijtc-760	244	11	manajemen	manajeman	NOUN
ijtc-760	244	12	laba	laba	PROPN
ijtc-760	244	13	.	.	PUNCT
ijtc-760	245	1	studi	studi	PROPN
ijtc-760	245	2	akuntansi	akuntansi	PROPN
ijtc-760	245	3	dan	dan	PROPN
ijtc-760	245	4	keuangan	keuangan	PROPN
ijtc-760	245	5	indonesia	indonesia	PROPN
ijtc-760	245	6	,	,	PUNCT
ijtc-760	245	7	4(1	4(1	NOUN
ijtc-760	245	8	)	)	PUNCT
ijtc-760	245	9	,	,	PUNCT
ijtc-760	245	10	17–29	17–29	NUM
ijtc-760	245	11	.	.	PUNCT
ijtc-760	246	1	https://doi.org/10.21632/saki.4.1.17-29	https://doi.org/10.21632/saki.4.1.17-29	VERB
ijtc-760	246	2	rahmawati	rahmawati	NOUN
ijtc-760	246	3	,	,	PUNCT
ijtc-760	246	4	n.	n.	NOUN
ijtc-760	246	5	(	(	PUNCT
ijtc-760	246	6	2020	2020	NUM
ijtc-760	246	7	)	)	PUNCT
ijtc-760	246	8	.	.	PUNCT
ijtc-760	247	1	pengaruh	pengaruh	NOUN
ijtc-760	247	2	ukuran	ukuran	PROPN
ijtc-760	247	3	perusahaan	perusahaan	PROPN
ijtc-760	247	4	,	,	PUNCT
ijtc-760	247	5	profitabilitas	profitabilita	NOUN
ijtc-760	247	6	,	,	PUNCT
ijtc-760	247	7	leverage	leverage	NOUN
ijtc-760	247	8	,	,	PUNCT
ijtc-760	247	9	dan	dan	PROPN
ijtc-760	247	10	likuiditas	likuiditas	PROPN
ijtc-760	247	11	terhadap	terhadap	PROPN
ijtc-760	247	12	internet	internet	PROPN
ijtc-760	247	13	financial	financial	ADJ
ijtc-760	247	14	reporting	reporting	NOUN
ijtc-760	247	15	(	(	PUNCT
ijtc-760	247	16	ifr	ifr	PROPN
ijtc-760	247	17	)	)	PUNCT
ijtc-760	247	18	pada	pada	PROPN
ijtc-760	247	19	perusahaan	perusahaan	PROPN
ijtc-760	247	20	manufaktur	manufaktur	PROPN
ijtc-760	247	21	.	.	PUNCT
ijtc-760	248	1	rizqiah	rizqiah	PROPN
ijtc-760	248	2	,	,	PUNCT
ijtc-760	248	3	r.	r.	PROPN
ijtc-760	248	4	n.	n.	PROPN
ijtc-760	248	5	,	,	PUNCT
ijtc-760	248	6	&	&	CCONJ
ijtc-760	248	7	lubis	lubis	PROPN
ijtc-760	248	8	,	,	PUNCT
ijtc-760	248	9	a.	a.	NOUN
ijtc-760	248	10	t.	t.	PROPN
ijtc-760	248	11	(	(	PUNCT
ijtc-760	248	12	2017	2017	NUM
ijtc-760	248	13	)	)	PUNCT
ijtc-760	248	14	.	.	PUNCT
ijtc-760	249	1	penerapan	penerapan	PROPN
ijtc-760	249	2	internet	internet	NOUN
ijtc-760	249	3	financial	financial	ADJ
ijtc-760	249	4	reporting	reporting	NOUN
ijtc-760	249	5	(	(	PUNCT
ijtc-760	249	6	ifr	ifr	PROPN
ijtc-760	249	7	)	)	PUNCT
ijtc-760	249	8	pada	pada	PROPN
ijtc-760	249	9	bank	bank	PROPN
ijtc-760	249	10	umum	umum	PROPN
ijtc-760	249	11	syariah	syariah	PROPN
ijtc-760	249	12	di	di	PROPN
ijtc-760	249	13	indonesia	indonesia	PROPN
ijtc-760	249	14	.	.	PUNCT
ijtc-760	250	1	jurnal	jurnal	PROPN
ijtc-760	250	2	akuntansi	akuntansi	PROPN
ijtc-760	250	3	dan	dan	PROPN
ijtc-760	250	4	keuangan	keuangan	PROPN
ijtc-760	250	5	islam	islam	PROPN
ijtc-760	250	6	,	,	PUNCT
ijtc-760	250	7	5(1	5(1	NUM
ijtc-760	250	8	)	)	PUNCT
ijtc-760	250	9	,	,	PUNCT
ijtc-760	250	10	63–81	63–81	NUM
ijtc-760	250	11	.	.	PUNCT
ijtc-760	251	1	https://doi.org/10.35836/jakis.v5i1.14	https://doi.org/10.35836/jakis.v5i1.14	PROPN
ijtc-760	251	2	sabrina	sabrina	PROPN
ijtc-760	251	3	,	,	PUNCT
ijtc-760	251	4	s.	s.	PROPN
ijtc-760	251	5	,	,	PUNCT
ijtc-760	251	6	lisandra	lisandra	NOUN
ijtc-760	251	7	,	,	PUNCT
ijtc-760	251	8	a.	a.	NOUN
ijtc-760	251	9	,	,	PUNCT
ijtc-760	251	10	meiryani	meiryani	PROPN
ijtc-760	251	11	,	,	PUNCT
ijtc-760	251	12	&	&	CCONJ
ijtc-760	251	13	handoko	handoko	PROPN
ijtc-760	251	14	,	,	PUNCT
ijtc-760	251	15	b.	b.	PROPN
ijtc-760	251	16	l.	l.	PROPN
ijtc-760	251	17	(	(	PUNCT
ijtc-760	251	18	2019	2019	NUM
ijtc-760	251	19	)	)	PUNCT
ijtc-760	251	20	.	.	PUNCT
ijtc-760	252	1	the	the	DET
ijtc-760	252	2	factors	factor	NOUN
ijtc-760	252	3	affecting	affect	VERB
ijtc-760	252	4	internet	internet	NOUN
ijtc-760	252	5	financial	financial	ADJ
ijtc-760	252	6	reporting	reporting	NOUN
ijtc-760	252	7	application	application	NOUN
ijtc-760	252	8	in	in	ADP
ijtc-760	252	9	indonesian	indonesian	ADJ
ijtc-760	252	10	listed	list	VERB
ijtc-760	252	11	manufacturing	manufacturing	NOUN
ijtc-760	252	12	company	company	NOUN
ijtc-760	252	13	.	.	PUNCT
ijtc-760	253	1	acm	acm	PROPN
ijtc-760	253	2	international	international	PROPN
ijtc-760	253	3	conference	conference	PROPN
ijtc-760	253	4	proceeding	proceeding	NOUN
ijtc-760	253	5	series	series	NOUN
ijtc-760	253	6	,	,	PUNCT
ijtc-760	253	7	38–42	38–42	NUM
ijtc-760	253	8	.	.	PUNCT
ijtc-760	253	9	https://doi.org/10.1145/3355966.3355969	https://doi.org/10.1145/3355966.3355969	PROPN
ijtc-760	253	10	sandhu	sandhu	PROPN
ijtc-760	253	11	,	,	PUNCT
ijtc-760	253	12	a.	a.	PROPN
ijtc-760	253	13	,	,	PUNCT
ijtc-760	253	14	&	&	CCONJ
ijtc-760	253	15	singh	singh	PROPN
ijtc-760	253	16	,	,	PUNCT
ijtc-760	253	17	b.	b.	PROPN
ijtc-760	253	18	(	(	PUNCT
ijtc-760	253	19	2019	2019	NUM
ijtc-760	253	20	)	)	PUNCT
ijtc-760	253	21	.	.	PUNCT
ijtc-760	254	1	board	board	NOUN
ijtc-760	254	2	composition	composition	NOUN
ijtc-760	254	3	and	and	CCONJ
ijtc-760	254	4	corporate	corporate	ADJ
ijtc-760	254	5	reporting	reporting	NOUN
ijtc-760	254	6	on	on	ADP
ijtc-760	254	7	internet	internet	NOUN
ijtc-760	254	8	:	:	PUNCT
ijtc-760	254	9	indian	indian	ADJ
ijtc-760	254	10	evidence	evidence	NOUN
ijtc-760	254	11	.	.	PUNCT
ijtc-760	255	1	journal	journal	NOUN
ijtc-760	255	2	of	of	ADP
ijtc-760	255	3	financial	financial	ADJ
ijtc-760	255	4	reporting	reporting	NOUN
ijtc-760	255	5	and	and	CCONJ
ijtc-760	255	6	accounting	accounting	NOUN
ijtc-760	255	7	,	,	PUNCT
ijtc-760	255	8	17(2	17(2	NUM
ijtc-760	255	9	)	)	PUNCT
ijtc-760	255	10	,	,	PUNCT
ijtc-760	255	11	292–319	292–319	NUM
ijtc-760	255	12	.	.	PUNCT
ijtc-760	256	1	https://doi.org/10.1108/jfra-05-2017-0031	https://doi.org/10.1108/jfra-05-2017-0031	PROPN
ijtc-760	256	2	sharma	sharma	PROPN
ijtc-760	256	3	,	,	PUNCT
ijtc-760	256	4	dr	dr	PROPN
ijtc-760	256	5	.	.	PROPN
ijtc-760	256	6	n.	n.	PROPN
ijtc-760	256	7	k.	k.	PROPN
ijtc-760	256	8	,	,	PUNCT
ijtc-760	256	9	&	&	CCONJ
ijtc-760	256	10	bhardwaj	bhardwaj	PROPN
ijtc-760	256	11	,	,	PUNCT
ijtc-760	256	12	dr	dr	PROPN
ijtc-760	256	13	.	.	PROPN
ijtc-760	256	14	s.	s.	PROPN
ijtc-760	256	15	(	(	PUNCT
ijtc-760	256	16	2022	2022	NUM
ijtc-760	256	17	)	)	PUNCT
ijtc-760	256	18	.	.	PUNCT
ijtc-760	257	1	the	the	DET
ijtc-760	257	2	influence	influence	NOUN
ijtc-760	257	3	of	of	ADP
ijtc-760	257	4	pressure	pressure	NOUN
ijtc-760	257	5	groups	group	NOUN
ijtc-760	257	6	on	on	ADP
ijtc-760	257	7	financial	financial	ADJ
ijtc-760	257	8	reporting	reporting	NOUN
ijtc-760	257	9	.	.	PUNCT
ijtc-760	258	1	the	the	DET
ijtc-760	258	2	evolution	evolution	NOUN
ijtc-760	258	3	of	of	ADP
ijtc-760	258	4	corporate	corporate	ADJ
ijtc-760	258	5	financial	financial	ADJ
ijtc-760	258	6	accounting	accounting	NOUN
ijtc-760	258	7	,	,	PUNCT
ijtc-760	258	8	december	december	PROPN
ijtc-760	258	9	,	,	PUNCT
ijtc-760	258	10	265–274	265–274	NUM
ijtc-760	258	11	.	.	PUNCT
ijtc-760	258	12	https://doi.org/10.13140/rg.2.2.28123.44327	https://doi.org/10.13140/rg.2.2.28123.44327	PROPN
ijtc-760	258	13	sirait	sirait	PROPN
ijtc-760	258	14	,	,	PUNCT
ijtc-760	258	15	j.	j.	PROPN
ijtc-760	258	16	n.	n.	PROPN
ijtc-760	258	17	,	,	PUNCT
ijtc-760	258	18	&	&	CCONJ
ijtc-760	258	19	lestari	lestari	PROPN
ijtc-760	258	20	,	,	PUNCT
ijtc-760	258	21	t.	t.	PROPN
ijtc-760	258	22	u.	u.	PROPN
ijtc-760	258	23	(	(	PUNCT
ijtc-760	258	24	2022	2022	NUM
ijtc-760	258	25	)	)	PUNCT
ijtc-760	258	26	.	.	PUNCT
ijtc-760	259	1	pengaruh	pengaruh	NOUN
ijtc-760	259	2	profitabilitas	profitabilita	NOUN
ijtc-760	259	3	,	,	PUNCT
ijtc-760	259	4	umur	umur	ADJ
ijtc-760	259	5	listing	list	VERB
ijtc-760	259	6	dan	dan	PROPN
ijtc-760	259	7	reputasi	reputasi	PROPN
ijtc-760	259	8	auditor	auditor	PROPN
ijtc-760	259	9	terhadap	terhadap	PROPN
ijtc-760	259	10	internet	internet	PROPN
ijtc-760	259	11	financial	financial	ADJ
ijtc-760	259	12	reporting	reporting	NOUN
ijtc-760	259	13	(	(	PUNCT
ijtc-760	259	14	studi	studi	PROPN
ijtc-760	259	15	pada	pada	PROPN
ijtc-760	259	16	perusahaan	perusahaan	PROPN
ijtc-760	259	17	sub	sub	PROPN
ijtc-760	259	18	sektor	sektor	PROPN
ijtc-760	259	19	makanan	makanan	PROPN
ijtc-760	259	20	dan	dan	PROPN
ijtc-760	259	21	minuman	minuman	PROPN
ijtc-760	259	22	terdaftar	terdaftar	PROPN
ijtc-760	259	23	pada	pada	PROPN
ijtc-760	259	24	bursa	bursa	PROPN
ijtc-760	259	25	efek	efek	NOUN
ijtc-760	259	26	indonesia	indonesia	PROPN
ijtc-760	259	27	periode	periode	PROPN
ijtc-760	259	28	2018	2018	NUM
ijtc-760	259	29	-	-	SYM
ijtc-760	259	30	2021	2021	NUM
ijtc-760	259	31	)	)	PUNCT
ijtc-760	259	32	the	the	DET
ijtc-760	259	33	effect	effect	NOUN
ijtc-760	259	34	of	of	ADP
ijtc-760	259	35	profitability	profitability	NOUN
ijtc-760	259	36	,	,	PUNCT
ijtc-760	259	37	age	age	NOUN
ijtc-760	259	38	listing	listing	NOUN
ijtc-760	259	39	and	and	CCONJ
ijtc-760	259	40	.	.	PUNCT
ijtc-760	260	1	9(5	9(5	NUM
ijtc-760	260	2	)	)	PUNCT
ijtc-760	260	3	,	,	PUNCT
ijtc-760	260	4	3177–3184	3177–3184	NUM
ijtc-760	260	5	.	.	PUNCT
ijtc-760	260	6	sukmadilaga	sukmadilaga	PROPN
ijtc-760	260	7	,	,	PUNCT
ijtc-760	260	8	c.	c.	PROPN
ijtc-760	260	9	,	,	PUNCT
ijtc-760	260	10	ritchi	ritchi	NOUN
ijtc-760	260	11	,	,	PUNCT
ijtc-760	260	12	h.	h.	PROPN
ijtc-760	260	13	,	,	PUNCT
ijtc-760	260	14	suciati	suciati	PROPN
ijtc-760	260	15	,	,	PUNCT
ijtc-760	260	16	h.	h.	PROPN
ijtc-760	260	17	,	,	PUNCT
ijtc-760	260	18	lestari	lestari	PROPN
ijtc-760	260	19	,	,	PUNCT
ijtc-760	260	20	t.	t.	PROPN
ijtc-760	260	21	u.	u.	PROPN
ijtc-760	260	22	,	,	PUNCT
ijtc-760	260	23	&	&	CCONJ
ijtc-760	260	24	ghani	ghani	PROPN
ijtc-760	260	25	,	,	PUNCT
ijtc-760	260	26	e.	e.	PROPN
ijtc-760	260	27	k.	k.	PROPN
ijtc-760	260	28	(	(	PUNCT
ijtc-760	260	29	2019	2019	NUM
ijtc-760	260	30	)	)	PUNCT
ijtc-760	260	31	.	.	PUNCT
ijtc-760	261	1	digital	digital	ADJ
ijtc-760	261	2	financial	financial	ADJ
ijtc-760	261	3	reporting	reporting	NOUN
ijtc-760	261	4	practices	practice	NOUN
ijtc-760	261	5	among	among	ADP
ijtc-760	261	6	public	public	ADJ
ijtc-760	261	7	listed	list	VERB
ijtc-760	261	8	mining	mining	NOUN
ijtc-760	261	9	companies	company	NOUN
ijtc-760	261	10	in	in	ADP
ijtc-760	261	11	indonesia	indonesia	PROPN
ijtc-760	261	12	.	.	PUNCT
ijtc-760	262	1	international	international	ADJ
ijtc-760	262	2	journal	journal	PROPN
ijtc-760	262	3	of	of	ADP
ijtc-760	262	4	innovation	innovation	NOUN
ijtc-760	262	5	,	,	PUNCT
ijtc-760	262	6	creativity	creativity	NOUN
ijtc-760	262	7	and	and	CCONJ
ijtc-760	262	8	change	change	NOUN
ijtc-760	262	9	,	,	PUNCT
ijtc-760	262	10	5(2	5(2	NUM
ijtc-760	262	11	)	)	PUNCT
ijtc-760	262	12	,	,	PUNCT
ijtc-760	262	13	1116–1133	1116–1133	NUM
ijtc-760	262	14	.	.	PUNCT
ijtc-760	263	1	suzan	suzan	PROPN
ijtc-760	263	2	,	,	PUNCT
ijtc-760	263	3	l.	l.	PROPN
ijtc-760	263	4	,	,	PUNCT
ijtc-760	263	5	&	&	CCONJ
ijtc-760	263	6	aini	aini	PROPN
ijtc-760	263	7	,	,	PUNCT
ijtc-760	263	8	c.	c.	PROPN
ijtc-760	263	9	(	(	PUNCT
ijtc-760	263	10	2022	2022	NUM
ijtc-760	263	11	)	)	PUNCT
ijtc-760	263	12	.	.	PUNCT
ijtc-760	264	1	the	the	DET
ijtc-760	264	2	influence	influence	NOUN
ijtc-760	264	3	of	of	ADP
ijtc-760	264	4	intellectual	intellectual	ADJ
ijtc-760	264	5	capital	capital	NOUN
ijtc-760	264	6	and	and	CCONJ
ijtc-760	264	7	company	company	NOUN
ijtc-760	264	8	size	size	NOUN
ijtc-760	264	9	on	on	ADP
ijtc-760	264	10	financial	financial	ADJ
ijtc-760	264	11	performance	performance	NOUN
ijtc-760	264	12	(	(	PUNCT
ijtc-760	264	13	study	study	NOUN
ijtc-760	264	14	on	on	ADP
ijtc-760	264	15	banking	banking	NOUN
ijtc-760	264	16	subsector	subsector	NOUN
ijtc-760	264	17	companies	company	NOUN
ijtc-760	264	18	listed	list	VERB
ijtc-760	264	19	on	on	ADP
ijtc-760	264	20	the	the	DET
ijtc-760	264	21	indonesia	indonesia	PROPN
ijtc-760	264	22	stock	stock	PROPN
ijtc-760	264	23	exchange	exchange	NOUN
ijtc-760	264	24	in	in	ADP
ijtc-760	264	25	2017	2017	NUM
ijtc-760	264	26	-	-	SYM
ijtc-760	264	27	2020	2020	NUM
ijtc-760	264	28	)	)	PUNCT
ijtc-760	264	29	.	.	PUNCT
ijtc-760	265	1	ieom	ieom	PROPN
ijtc-760	265	2	society	society	PROPN
ijtc-760	265	3	international	international	PROPN
ijtc-760	265	4	,	,	PUNCT
ijtc-760	265	5	6(4	6(4	NUM
ijtc-760	265	6	)	)	PUNCT
ijtc-760	265	7	,	,	PUNCT
ijtc-760	265	8	183–191	183–191	NUM
ijtc-760	265	9	.	.	PUNCT
ijtc-760	266	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ