id	sid	tid	token	lemma	pos
ijtc-78	1	1	the	the	DET
ijtc-78	1	2	illomata	illomata	PROPN
ijtc-78	1	3	international	international	PROPN
ijtc-78	1	4	journal	journal	PROPN
ijtc-78	1	5	of	of	ADP
ijtc-78	1	6	management	management	NOUN
ijtc-78	1	7	ijtc	ijtc	PROPN
ijtc-78	1	8	ilomata	ilomata	PROPN
ijtc-78	1	9	international	international	PROPN
ijtc-78	1	10	journal	journal	NOUN
ijtc-78	1	11	of	of	ADP
ijtc-78	1	12	tax	tax	PROPN
ijtc-78	1	13	&	&	CCONJ
ijtc-78	1	14	accounting	account	VERB
ijtc-78	1	15	p	p	PROPN
ijtc-78	1	16	-	-	PUNCT
ijtc-78	1	17	issn	issn	NOUN
ijtc-78	1	18	:	:	PUNCT
ijtc-78	1	19	2714	2714	NUM
ijtc-78	1	20	-	-	SYM
ijtc-78	1	21	9838	9838	NUM
ijtc-78	1	22	;	;	PUNCT
ijtc-78	1	23	e	e	X
ijtc-78	1	24	-	-	PUNCT
ijtc-78	1	25	issn	issn	NOUN
ijtc-78	1	26	:	:	PUNCT
ijtc-78	1	27	2714	2714	NUM
ijtc-78	1	28	-	-	SYM
ijtc-78	1	29	9846	9846	NUM
ijtc-78	1	30	vol	vol	NOUN
ijtc-78	1	31	.	.	PROPN
ijtc-78	1	32	1	1	NUM
ijtc-78	1	33	no	no	NOUN
ijtc-78	1	34	.	.	NOUN
ijtc-78	1	35	2	2	NUM
ijtc-78	1	36	march	march	NOUN
ijtc-78	1	37	2020	2020	NUM
ijtc-78	2	1	pp	pp	ADP
ijtc-78	2	2	:	:	PUNCT
ijtc-78	2	3	115	115	NUM
ijtc-78	2	4	-	-	SYM
ijtc-78	2	5	121	121	NUM
ijtc-78	2	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-78	2	7	115	115	NUM
ijtc-78	2	8	|	|	ADV
ijtc-78	2	9	ilomata	ilomata	PROPN
ijtc-78	2	10	international	international	ADJ
ijtc-78	2	11	journal	journal	NOUN
ijtc-78	2	12	of	of	ADP
ijtc-78	2	13	tax	tax	PROPN
ijtc-78	2	14	&	&	CCONJ
ijtc-78	2	15	accounting	accounting	PROPN
ijtc-78	2	16	vol	vol	NOUN
ijtc-78	2	17	.	.	PROPN
ijtc-78	2	18	1	1	NUM
ijtc-78	2	19	no	no	NOUN
ijtc-78	2	20	.	.	NOUN
ijtc-78	2	21	2	2	NUM
ijtc-78	2	22	march	march	NOUN
ijtc-78	2	23	2020	2020	NUM
ijtc-78	2	24	does	do	AUX
ijtc-78	2	25	the	the	DET
ijtc-78	2	26	value	value	NOUN
ijtc-78	2	27	of	of	ADP
ijtc-78	2	28	the	the	DET
ijtc-78	2	29	company	company	NOUN
ijtc-78	2	30	affected	affect	VERB
ijtc-78	2	31	intellectual	intellectual	ADJ
ijtc-78	2	32	capital	capital	NOUN
ijtc-78	2	33	with	with	ADP
ijtc-78	2	34	financial	financial	ADJ
ijtc-78	2	35	performance	performance	NOUN
ijtc-78	2	36	as	as	ADP
ijtc-78	2	37	interesting	interesting	ADJ
ijtc-78	2	38	variables	variable	NOUN
ijtc-78	2	39	?	?	PUNCT
ijtc-78	3	1	rio	rio	PROPN
ijtc-78	3	2	ahmad	ahmad	PROPN
ijtc-78	3	3	junaedi1	junaedi1	PROPN
ijtc-78	3	4	,	,	PUNCT
ijtc-78	3	5	elva	elva	PROPN
ijtc-78	3	6	nuraina2	nuraina2	PROPN
ijtc-78	3	7	dan	dan	PROPN
ijtc-78	3	8	nur	nur	VERB
ijtc-78	3	9	wahyunig	wahyunig	NOUN
ijtc-78	3	10	sulistyowati3	sulistyowati3	NOUN
ijtc-78	3	11	1fkip	1fkip	NUM
ijtc-78	3	12	,	,	PUNCT
ijtc-78	3	13	universitas	universita	NOUN
ijtc-78	3	14	pgri	pgri	VERB
ijtc-78	3	15	madiun	madiun	ADV
ijtc-78	3	16	,	,	PUNCT
ijtc-78	3	17	indonesia	indonesia	PROPN
ijtc-78	3	18	2pendidikan	2pendidikan	NUM
ijtc-78	3	19	akuntansi	akuntansi	PROPN
ijtc-78	3	20	,	,	PUNCT
ijtc-78	3	21	universitas	universita	NOUN
ijtc-78	3	22	pgri	pgri	VERB
ijtc-78	3	23	madiun	madiun	PROPN
ijtc-78	3	24	indonesia	indonesia	PROPN
ijtc-78	3	25	ahmadrio120696@gmail.com	ahmadrio120696@gmail.com	PROPN
ijtc-78	4	1	submitted	submit	VERB
ijtc-78	4	2	:	:	PUNCT
ijtc-78	4	3	jan	jan	PROPN
ijtc-78	4	4	13th	13th	NOUN
ijtc-78	4	5	2020	2020	NUM
ijtc-78	4	6	revised	revise	VERB
ijtc-78	4	7	:	:	PUNCT
ijtc-78	4	8	feb	feb	PROPN
ijtc-78	4	9	13th	13th	NOUN
ijtc-78	4	10	2020	2020	NUM
ijtc-78	4	11	published	publish	VERB
ijtc-78	4	12	:	:	PUNCT
ijtc-78	4	13	march	march	PROPN
ijtc-78	4	14	30th	30th	NOUN
ijtc-78	4	15	2020	2020	NUM
ijtc-78	4	16	abstract	abstract	ADV
ijtc-78	4	17	this	this	DET
ijtc-78	4	18	study	study	NOUN
ijtc-78	4	19	aims	aim	VERB
ijtc-78	4	20	to	to	PART
ijtc-78	4	21	examine	examine	VERB
ijtc-78	4	22	the	the	DET
ijtc-78	4	23	effect	effect	NOUN
ijtc-78	4	24	of	of	ADP
ijtc-78	4	25	intellectual	intellectual	ADJ
ijtc-78	4	26	capital	capital	NOUN
ijtc-78	4	27	on	on	ADP
ijtc-78	4	28	firm	firm	ADJ
ijtc-78	4	29	value	value	NOUN
ijtc-78	4	30	through	through	ADP
ijtc-78	4	31	financial	financial	ADJ
ijtc-78	4	32	performance	performance	NOUN
ijtc-78	4	33	as	as	ADP
ijtc-78	4	34	an	an	DET
ijtc-78	4	35	intervening	intervene	VERB
ijtc-78	4	36	variable	variable	NOUN
ijtc-78	4	37	in	in	ADP
ijtc-78	4	38	the	the	DET
ijtc-78	4	39	property	property	NOUN
ijtc-78	4	40	and	and	CCONJ
ijtc-78	4	41	real	real	ADJ
ijtc-78	4	42	estate	estate	NOUN
ijtc-78	4	43	sub	sub	ADJ
ijtc-78	4	44	-	-	ADJ
ijtc-78	4	45	sector	sector	ADJ
ijtc-78	4	46	companies	company	NOUN
ijtc-78	4	47	which	which	PRON
ijtc-78	4	48	is	be	AUX
ijtc-78	4	49	quantitative	quantitative	ADJ
ijtc-78	4	50	research	research	NOUN
ijtc-78	4	51	by	by	ADP
ijtc-78	4	52	applying	apply	VERB
ijtc-78	4	53	hypothesis	hypothesis	NOUN
ijtc-78	4	54	testing	testing	NOUN
ijtc-78	4	55	and	and	CCONJ
ijtc-78	4	56	conducting	conduct	VERB
ijtc-78	4	57	path	path	NOUN
ijtc-78	4	58	analysis	analysis	NOUN
ijtc-78	4	59	using	use	VERB
ijtc-78	4	60	linear	linear	PROPN
ijtc-78	4	61	regression	regression	NOUN
ijtc-78	4	62	.	.	PUNCT
ijtc-78	5	1	to	to	PART
ijtc-78	5	2	test	test	VERB
ijtc-78	5	3	the	the	DET
ijtc-78	5	4	influence	influence	NOUN
ijtc-78	5	5	of	of	ADP
ijtc-78	5	6	mediation	mediation	NOUN
ijtc-78	5	7	in	in	ADP
ijtc-78	5	8	this	this	DET
ijtc-78	5	9	study	study	NOUN
ijtc-78	5	10	applying	apply	VERB
ijtc-78	5	11	the	the	DET
ijtc-78	5	12	sobel	sobel	NOUN
ijtc-78	5	13	test	test	NOUN
ijtc-78	5	14	with	with	ADP
ijtc-78	5	15	the	the	DET
ijtc-78	5	16	results	result	NOUN
ijtc-78	5	17	of	of	ADP
ijtc-78	5	18	financial	financial	ADJ
ijtc-78	5	19	performance	performance	NOUN
ijtc-78	5	20	can	can	AUX
ijtc-78	5	21	not	not	PART
ijtc-78	5	22	mediate	mediate	VERB
ijtc-78	5	23	the	the	DET
ijtc-78	5	24	relationship	relationship	NOUN
ijtc-78	5	25	of	of	ADP
ijtc-78	5	26	intellectual	intellectual	ADJ
ijtc-78	5	27	capital	capital	NOUN
ijtc-78	5	28	and	and	CCONJ
ijtc-78	5	29	firm	firm	ADJ
ijtc-78	5	30	value	value	NOUN
ijtc-78	5	31	because	because	SCONJ
ijtc-78	5	32	financial	financial	ADJ
ijtc-78	5	33	performance	performance	NOUN
ijtc-78	5	34	is	be	AUX
ijtc-78	5	35	not	not	PART
ijtc-78	5	36	the	the	DET
ijtc-78	5	37	only	only	ADJ
ijtc-78	5	38	factor	factor	NOUN
ijtc-78	5	39	that	that	PRON
ijtc-78	5	40	influences	influence	VERB
ijtc-78	5	41	the	the	DET
ijtc-78	5	42	movement	movement	NOUN
ijtc-78	5	43	of	of	ADP
ijtc-78	5	44	company	company	NOUN
ijtc-78	5	45	values	value	NOUN
ijtc-78	5	46	,	,	PUNCT
ijtc-78	5	47	and	and	CCONJ
ijtc-78	5	48	intellectual	intellectual	ADJ
ijtc-78	5	49	capital	capital	NOUN
ijtc-78	5	50	itself	itself	PRON
ijtc-78	5	51	is	be	AUX
ijtc-78	5	52	a	a	DET
ijtc-78	5	53	factor	factor	NOUN
ijtc-78	5	54	that	that	PRON
ijtc-78	5	55	can	can	AUX
ijtc-78	5	56	not	not	PART
ijtc-78	5	57	be	be	AUX
ijtc-78	5	58	measured	measure	VERB
ijtc-78	5	59	directly	directly	ADV
ijtc-78	5	60	different	different	ADJ
ijtc-78	5	61	from	from	ADP
ijtc-78	5	62	financial	financial	ADJ
ijtc-78	5	63	performance	performance	NOUN
ijtc-78	5	64	.	.	PUNCT
ijtc-78	6	1	keywords	keyword	NOUN
ijtc-78	6	2	:	:	PUNCT
ijtc-78	6	3	intellectual	intellectual	ADJ
ijtc-78	6	4	capital	capital	NOUN
ijtc-78	6	5	,	,	PUNCT
ijtc-78	6	6	company	company	NOUN
ijtc-78	6	7	value	value	NOUN
ijtc-78	6	8	,	,	PUNCT
ijtc-78	6	9	financial	financial	ADJ
ijtc-78	6	10	performance	performance	NOUN
ijtc-78	6	11	.	.	PUNCT
ijtc-78	7	1	introduction	introduction	NOUN
ijtc-78	7	2	at	at	ADP
ijtc-78	7	3	present	present	ADJ
ijtc-78	7	4	the	the	DET
ijtc-78	7	5	growing	grow	VERB
ijtc-78	7	6	variety	variety	NOUN
ijtc-78	7	7	of	of	ADP
ijtc-78	7	8	investments	investment	NOUN
ijtc-78	7	9	is	be	AUX
ijtc-78	7	10	investing	invest	VERB
ijtc-78	7	11	in	in	ADP
ijtc-78	7	12	land	land	NOUN
ijtc-78	7	13	or	or	CCONJ
ijtc-78	7	14	property	property	NOUN
ijtc-78	7	15	which	which	PRON
ijtc-78	7	16	has	have	VERB
ijtc-78	7	17	an	an	DET
ijtc-78	7	18	impact	impact	NOUN
ijtc-78	7	19	on	on	ADP
ijtc-78	7	20	the	the	DET
ijtc-78	7	21	high	high	ADJ
ijtc-78	7	22	level	level	NOUN
ijtc-78	7	23	of	of	ADP
ijtc-78	7	24	development	development	NOUN
ijtc-78	7	25	of	of	ADP
ijtc-78	7	26	the	the	DET
ijtc-78	7	27	property	property	NOUN
ijtc-78	7	28	and	and	CCONJ
ijtc-78	7	29	real	real	ADJ
ijtc-78	7	30	estate	estate	NOUN
ijtc-78	7	31	industry	industry	NOUN
ijtc-78	7	32	plus	plus	CCONJ
ijtc-78	7	33	more	more	ADJ
ijtc-78	7	34	and	and	CCONJ
ijtc-78	7	35	more	more	ADJ
ijtc-78	7	36	companies	company	NOUN
ijtc-78	7	37	are	be	AUX
ijtc-78	7	38	participating	participate	VERB
ijtc-78	7	39	in	in	ADP
ijtc-78	7	40	taking	take	VERB
ijtc-78	7	41	advantage	advantage	NOUN
ijtc-78	7	42	of	of	ADP
ijtc-78	7	43	this	this	DET
ijtc-78	7	44	opportunity	opportunity	NOUN
ijtc-78	7	45	(	(	PUNCT
ijtc-78	7	46	hamidy	hamidy	VERB
ijtc-78	7	47	,	,	PUNCT
ijtc-78	7	48	wiksuana	wiksuana	ADJ
ijtc-78	7	49	,	,	PUNCT
ijtc-78	7	50	&	&	CCONJ
ijtc-78	7	51	artini	artini	NOUN
ijtc-78	7	52	,	,	PUNCT
ijtc-78	7	53	2015	2015	NUM
ijtc-78	7	54	)	)	PUNCT
ijtc-78	7	55	.	.	PUNCT
ijtc-78	8	1	in	in	ADP
ijtc-78	8	2	the	the	DET
ijtc-78	8	3	business	business	NOUN
ijtc-78	8	4	world	world	NOUN
ijtc-78	8	5	,	,	PUNCT
ijtc-78	8	6	a	a	DET
ijtc-78	8	7	company	company	NOUN
ijtc-78	8	8	must	must	AUX
ijtc-78	8	9	be	be	AUX
ijtc-78	8	10	faced	face	VERB
ijtc-78	8	11	with	with	ADP
ijtc-78	8	12	conditions	condition	NOUN
ijtc-78	8	13	where	where	SCONJ
ijtc-78	8	14	an	an	DET
ijtc-78	8	15	increase	increase	NOUN
ijtc-78	8	16	or	or	CCONJ
ijtc-78	8	17	decrease	decrease	NOUN
ijtc-78	8	18	in	in	ADP
ijtc-78	8	19	the	the	DET
ijtc-78	8	20	value	value	NOUN
ijtc-78	8	21	of	of	ADP
ijtc-78	8	22	the	the	DET
ijtc-78	8	23	company	company	NOUN
ijtc-78	8	24	.	.	PUNCT
ijtc-78	9	1	the	the	DET
ijtc-78	9	2	stock	stock	NOUN
ijtc-78	9	3	price	price	NOUN
ijtc-78	9	4	index	index	NOUN
ijtc-78	9	5	experienced	experience	VERB
ijtc-78	9	6	a	a	DET
ijtc-78	9	7	decline	decline	NOUN
ijtc-78	9	8	in	in	ADP
ijtc-78	9	9	early	early	ADJ
ijtc-78	9	10	2018	2018	NUM
ijtc-78	9	11	,	,	PUNCT
ijtc-78	9	12	one	one	NUM
ijtc-78	9	13	of	of	ADP
ijtc-78	9	14	which	which	PRON
ijtc-78	9	15	was	be	AUX
ijtc-78	9	16	the	the	DET
ijtc-78	9	17	property	property	NOUN
ijtc-78	9	18	sub	sub	NOUN
ijtc-78	9	19	-	-	ADJ
ijtc-78	9	20	sector	sector	ADJ
ijtc-78	9	21	companies	company	NOUN
ijtc-78	9	22	cited	cite	VERB
ijtc-78	9	23	through	through	ADP
ijtc-78	9	24	rti	rti	PROPN
ijtc-78	9	25	buisness	buisness	PROPN
ijtc-78	9	26	namely	namely	ADV
ijtc-78	9	27	pt	pt	VERB
ijtc-78	9	28	bumi	bumi	PROPN
ijtc-78	9	29	serpong	serpong	PROPN
ijtc-78	9	30	damai	damai	PROPN
ijtc-78	9	31	decreased	decrease	VERB
ijtc-78	9	32	by	by	ADP
ijtc-78	9	33	75	75	NUM
ijtc-78	9	34	points	point	NOUN
ijtc-78	9	35	to	to	ADP
ijtc-78	9	36	4.09	4.09	NUM
ijtc-78	9	37	%	%	NOUN
ijtc-78	9	38	or	or	CCONJ
ijtc-78	9	39	rp	rp	NOUN
ijtc-78	9	40	1,760	1,760	NUM
ijtc-78	9	41	.	.	PUNCT
ijtc-78	10	1	pt	pt	PROPN
ijtc-78	10	2	alam	alam	PROPN
ijtc-78	10	3	sutera	sutera	PROPN
ijtc-78	10	4	realty	realty	PROPN
ijtc-78	10	5	decreased	decrease	VERB
ijtc-78	10	6	18	18	NUM
ijtc-78	10	7	points	point	NOUN
ijtc-78	10	8	to	to	ADP
ijtc-78	10	9	4.55	4.55	NUM
ijtc-78	10	10	%	%	NOUN
ijtc-78	10	11	or	or	CCONJ
ijtc-78	10	12	rp	rp	NOUN
ijtc-78	10	13	.	.	PROPN
ijtc-78	10	14	378	378	NUM
ijtc-78	10	15	.	.	PUNCT
ijtc-78	11	1	pt	pt	PROPN
ijtc-78	11	2	ciputra	ciputra	PROPN
ijtc-78	11	3	development	development	PROPN
ijtc-78	11	4	has	have	AUX
ijtc-78	11	5	decreased	decrease	VERB
ijtc-78	11	6	by	by	ADP
ijtc-78	11	7	40	40	NUM
ijtc-78	11	8	points	point	NOUN
ijtc-78	11	9	to	to	ADP
ijtc-78	11	10	3.01	3.01	NUM
ijtc-78	11	11	%	%	NOUN
ijtc-78	11	12	or	or	CCONJ
ijtc-78	11	13	rp	rp	NOUN
ijtc-78	11	14	.	.	PROPN
ijtc-78	11	15	1,290	1,290	NUM
ijtc-78	11	16	.	.	PUNCT
ijtc-78	12	1	pt	pt	PROPN
ijtc-78	12	2	agung	agung	PROPN
ijtc-78	12	3	podomoro	podomoro	PROPN
ijtc-78	12	4	land	land	NOUN
ijtc-78	12	5	has	have	AUX
ijtc-78	12	6	decreased	decrease	VERB
ijtc-78	12	7	by	by	ADP
ijtc-78	12	8	12	12	NUM
ijtc-78	12	9	points	point	NOUN
ijtc-78	12	10	to	to	ADP
ijtc-78	12	11	5.31	5.31	NUM
ijtc-78	12	12	%	%	NOUN
ijtc-78	12	13	or	or	CCONJ
ijtc-78	12	14	rp	rp	NOUN
ijtc-78	12	15	.	.	PROPN
ijtc-78	13	1	214	214	NUM
ijtc-78	13	2	.	.	PUNCT
ijtc-78	14	1	pt	pt	PROPN
ijtc-78	14	2	lippo	lippo	PROPN
ijtc-78	14	3	karawaci	karawaci	PROPN
ijtc-78	14	4	,	,	PUNCT
ijtc-78	14	5	which	which	PRON
ijtc-78	14	6	decreased	decrease	VERB
ijtc-78	14	7	by	by	ADP
ijtc-78	14	8	30	30	NUM
ijtc-78	14	9	points	point	NOUN
ijtc-78	14	10	to	to	ADP
ijtc-78	14	11	5.61	5.61	NUM
ijtc-78	14	12	%	%	NOUN
ijtc-78	14	13	or	or	CCONJ
ijtc-78	14	14	rp	rp	NOUN
ijtc-78	14	15	.	.	PROPN
ijtc-78	15	1	505	505	NUM
ijtc-78	15	2	.	.	PUNCT
ijtc-78	15	3	pt	pt	PROPN
ijtc-78	15	4	summarecon	summarecon	PROPN
ijtc-78	15	5	agung	agung	PROPN
ijtc-78	15	6	also	also	ADV
ijtc-78	15	7	decreased	decrease	VERB
ijtc-78	15	8	by	by	ADP
ijtc-78	15	9	45	45	NUM
ijtc-78	15	10	points	point	NOUN
ijtc-78	15	11	to	to	ADP
ijtc-78	15	12	3.81	3.81	NUM
ijtc-78	15	13	%	%	NOUN
ijtc-78	15	14	or	or	CCONJ
ijtc-78	15	15	rp	rp	NOUN
ijtc-78	15	16	.	.	PROPN
ijtc-78	15	17	1,135	1,135	NUM
ijtc-78	15	18	.	.	PUNCT
ijtc-78	16	1	idx	idx	PROPN
ijtc-78	16	2	director	director	PROPN
ijtc-78	16	3	tito	tito	PROPN
ijtc-78	16	4	sulistio	sulistio	PROPN
ijtc-78	16	5	stressed	stress	VERB
ijtc-78	16	6	that	that	SCONJ
ijtc-78	16	7	the	the	DET
ijtc-78	16	8	weakening	weakening	NOUN
ijtc-78	16	9	was	be	AUX
ijtc-78	16	10	caused	cause	VERB
ijtc-78	16	11	by	by	ADP
ijtc-78	16	12	perceptions	perception	NOUN
ijtc-78	16	13	originating	originate	VERB
ijtc-78	16	14	from	from	ADP
ijtc-78	16	15	the	the	DET
ijtc-78	16	16	state	state	NOUN
ijtc-78	16	17	of	of	ADP
ijtc-78	16	18	the	the	DET
ijtc-78	16	19	world	world	NOUN
ijtc-78	16	20	economy	economy	NOUN
ijtc-78	16	21	,	,	PUNCT
ijtc-78	16	22	namely	namely	ADV
ijtc-78	16	23	the	the	DET
ijtc-78	16	24	united	united	PROPN
ijtc-78	16	25	states	states	PROPN
ijtc-78	16	26	,	,	PUNCT
ijtc-78	16	27	if	if	SCONJ
ijtc-78	16	28	the	the	DET
ijtc-78	16	29	company	company	NOUN
ijtc-78	16	30	's	's	PART
ijtc-78	16	31	output	output	NOUN
ijtc-78	16	32	in	in	ADP
ijtc-78	16	33	2017	2017	NUM
ijtc-78	16	34	was	be	AUX
ijtc-78	16	35	good	good	ADJ
ijtc-78	16	36	the	the	DET
ijtc-78	16	37	economy	economy	NOUN
ijtc-78	16	38	would	would	AUX
ijtc-78	16	39	be	be	AUX
ijtc-78	16	40	good	good	ADJ
ijtc-78	16	41	.	.	PUNCT
ijtc-78	17	1	all	all	DET
ijtc-78	17	2	perceptions	perception	NOUN
ijtc-78	17	3	are	be	AUX
ijtc-78	17	4	only	only	ADV
ijtc-78	17	5	temporary	temporary	ADJ
ijtc-78	17	6	due	due	ADJ
ijtc-78	17	7	to	to	ADP
ijtc-78	17	8	good	good	ADJ
ijtc-78	17	9	economic	economic	ADJ
ijtc-78	17	10	and	and	CCONJ
ijtc-78	17	11	corporate	corporate	ADJ
ijtc-78	17	12	fundamentals	fundamental	NOUN
ijtc-78	17	13	(	(	PUNCT
ijtc-78	17	14	ningrum	ningrum	NOUN
ijtc-78	17	15	,	,	PUNCT
ijtc-78	17	16	2018	2018	NUM
ijtc-78	17	17	)	)	PUNCT
ijtc-78	17	18	.	.	PUNCT
ijtc-78	18	1	with	with	ADP
ijtc-78	18	2	this	this	DET
ijtc-78	18	3	phenomenon	phenomenon	NOUN
ijtc-78	18	4	,	,	PUNCT
ijtc-78	18	5	it	it	PRON
ijtc-78	18	6	encourages	encourage	VERB
ijtc-78	18	7	researchers	researcher	NOUN
ijtc-78	18	8	to	to	PART
ijtc-78	18	9	find	find	VERB
ijtc-78	18	10	out	out	ADP
ijtc-78	18	11	about	about	ADP
ijtc-78	18	12	the	the	DET
ijtc-78	18	13	weakening	weakening	NOUN
ijtc-78	18	14	of	of	ADP
ijtc-78	18	15	company	company	NOUN
ijtc-78	18	16	performance	performance	NOUN
ijtc-78	18	17	and	and	CCONJ
ijtc-78	18	18	value	value	NOUN
ijtc-78	18	19	in	in	ADP
ijtc-78	18	20	the	the	DET
ijtc-78	18	21	property	property	NOUN
ijtc-78	18	22	and	and	CCONJ
ijtc-78	18	23	real	real	ADJ
ijtc-78	18	24	estate	estate	NOUN
ijtc-78	18	25	sub	sub	ADJ
ijtc-78	18	26	-	-	ADJ
ijtc-78	18	27	sector	sector	ADJ
ijtc-78	18	28	companies	company	NOUN
ijtc-78	18	29	,	,	PUNCT
ijtc-78	18	30	is	be	AUX
ijtc-78	18	31	it	it	PRON
ijtc-78	18	32	because	because	SCONJ
ijtc-78	18	33	the	the	DET
ijtc-78	18	34	company	company	NOUN
ijtc-78	18	35	is	be	AUX
ijtc-78	18	36	not	not	PART
ijtc-78	18	37	maximally	maximally	ADV
ijtc-78	18	38	utilizing	utilize	VERB
ijtc-78	18	39	the	the	DET
ijtc-78	18	40	existing	exist	VERB
ijtc-78	18	41	wealth	wealth	NOUN
ijtc-78	18	42	(	(	PUNCT
ijtc-78	18	43	tangible	tangible	ADJ
ijtc-78	18	44	and	and	CCONJ
ijtc-78	18	45	intangible	intangible	ADJ
ijtc-78	18	46	assets	asset	NOUN
ijtc-78	18	47	)	)	PUNCT
ijtc-78	18	48	,	,	PUNCT
ijtc-78	18	49	namely	namely	ADV
ijtc-78	18	50	intellectual	intellectual	ADJ
ijtc-78	18	51	capital	capital	NOUN
ijtc-78	18	52	,	,	PUNCT
ijtc-78	18	53	because	because	SCONJ
ijtc-78	18	54	some	some	DET
ijtc-78	18	55	theories	theory	NOUN
ijtc-78	18	56	state	state	VERB
ijtc-78	18	57	that	that	SCONJ
ijtc-78	18	58	intellectual	intellectual	ADJ
ijtc-78	18	59	capital	capital	NOUN
ijtc-78	18	60	is	be	AUX
ijtc-78	18	61	the	the	DET
ijtc-78	18	62	most	most	ADV
ijtc-78	18	63	important	important	ADJ
ijtc-78	18	64	part	part	NOUN
ijtc-78	18	65	in	in	ADP
ijtc-78	18	66	increasing	increase	VERB
ijtc-78	18	67	a	a	DET
ijtc-78	18	68	company	company	NOUN
ijtc-78	18	69	's	's	PART
ijtc-78	18	70	wealth	wealth	NOUN
ijtc-78	18	71	.	.	PUNCT
ijtc-78	19	1	mailto	mailto	PROPN
ijtc-78	19	2	:	:	PUNCT
ijtc-78	19	3	ahmadrio120696@gmail.com1	ahmadrio120696@gmail.com1	PROPN
ijtc-78	19	4	does	do	AUX
ijtc-78	19	5	the	the	DET
ijtc-78	19	6	value	value	NOUN
ijtc-78	19	7	of	of	ADP
ijtc-78	19	8	the	the	DET
ijtc-78	19	9	company	company	NOUN
ijtc-78	19	10	affected	affect	VERB
ijtc-78	19	11	intellectual	intellectual	ADJ
ijtc-78	19	12	capital	capital	NOUN
ijtc-78	19	13	with	with	ADP
ijtc-78	19	14	financial	financial	ADJ
ijtc-78	19	15	performance	performance	NOUN
ijtc-78	19	16	as	as	ADP
ijtc-78	19	17	interesting	interesting	ADJ
ijtc-78	19	18	variables	variable	NOUN
ijtc-78	19	19	?	?	PUNCT
ijtc-78	20	1	junaedi	junaedi	PROPN
ijtc-78	20	2	,	,	PUNCT
ijtc-78	20	3	nuraina	nuraina	NOUN
ijtc-78	20	4	,	,	PUNCT
ijtc-78	20	5	sulistyowati	sulistyowati	PROPN
ijtc-78	20	6	116	116	NUM
ijtc-78	20	7	|	|	NOUN
ijtc-78	20	8	ilomata	ilomata	PROPN
ijtc-78	20	9	international	international	ADJ
ijtc-78	20	10	journal	journal	NOUN
ijtc-78	20	11	of	of	ADP
ijtc-78	20	12	tax	tax	PROPN
ijtc-78	20	13	&	&	CCONJ
ijtc-78	20	14	accounting	accounting	PROPN
ijtc-78	20	15	vol	vol	NOUN
ijtc-78	20	16	.	.	PROPN
ijtc-78	20	17	1	1	NUM
ijtc-78	20	18	no	no	NOUN
ijtc-78	20	19	.	.	NOUN
ijtc-78	20	20	2	2	NUM
ijtc-78	20	21	march	march	PROPN
ijtc-78	20	22	2020	2020	NUM
ijtc-78	20	23	intellectual	intellectual	ADJ
ijtc-78	20	24	capital	capital	NOUN
ijtc-78	20	25	is	be	AUX
ijtc-78	20	26	no	no	ADV
ijtc-78	20	27	different	different	ADJ
ijtc-78	20	28	from	from	ADP
ijtc-78	20	29	the	the	DET
ijtc-78	20	30	insights	insight	NOUN
ijtc-78	20	31	and	and	CCONJ
ijtc-78	20	32	expertise	expertise	NOUN
ijtc-78	20	33	inherent	inherent	ADJ
ijtc-78	20	34	in	in	ADP
ijtc-78	20	35	the	the	DET
ijtc-78	20	36	organization	organization	NOUN
ijtc-78	20	37	of	of	ADP
ijtc-78	20	38	the	the	DET
ijtc-78	20	39	intellectual	intellectual	ADJ
ijtc-78	20	40	community	community	NOUN
ijtc-78	20	41	,	,	PUNCT
ijtc-78	20	42	intellectual	intellectual	ADJ
ijtc-78	20	43	capital	capital	NOUN
ijtc-78	20	44	can	can	AUX
ijtc-78	20	45	also	also	ADV
ijtc-78	20	46	be	be	AUX
ijtc-78	20	47	said	say	VERB
ijtc-78	20	48	to	to	PART
ijtc-78	20	49	be	be	AUX
ijtc-78	20	50	a	a	DET
ijtc-78	20	51	high	high	ADJ
ijtc-78	20	52	-	-	PUNCT
ijtc-78	20	53	value	value	NOUN
ijtc-78	20	54	resource	resource	NOUN
ijtc-78	20	55	and	and	CCONJ
ijtc-78	20	56	has	have	VERB
ijtc-78	20	57	the	the	DET
ijtc-78	20	58	ability	ability	NOUN
ijtc-78	20	59	to	to	PART
ijtc-78	20	60	take	take	VERB
ijtc-78	20	61	action	action	NOUN
ijtc-78	20	62	based	base	VERB
ijtc-78	20	63	on	on	ADP
ijtc-78	20	64	knowledge	knowledge	NOUN
ijtc-78	20	65	as	as	SCONJ
ijtc-78	20	66	conveyed	convey	VERB
ijtc-78	20	67	by	by	ADP
ijtc-78	20	68	ulum	ulum	NOUN
ijtc-78	20	69	(	(	PUNCT
ijtc-78	20	70	2009	2009	NUM
ijtc-78	20	71	)	)	PUNCT
ijtc-78	20	72	and	and	CCONJ
ijtc-78	20	73	if	if	SCONJ
ijtc-78	20	74	intellectual	intellectual	ADJ
ijtc-78	20	75	capital	capital	NOUN
ijtc-78	20	76	is	be	AUX
ijtc-78	20	77	used	use	VERB
ijtc-78	20	78	to	to	ADP
ijtc-78	20	79	its	its	PRON
ijtc-78	20	80	full	full	ADJ
ijtc-78	20	81	potential	potential	NOUN
ijtc-78	20	82	,	,	PUNCT
ijtc-78	20	83	has	have	VERB
ijtc-78	20	84	an	an	DET
ijtc-78	20	85	impact	impact	NOUN
ijtc-78	20	86	on	on	ADP
ijtc-78	20	87	the	the	DET
ijtc-78	20	88	quality	quality	NOUN
ijtc-78	20	89	of	of	ADP
ijtc-78	20	90	the	the	DET
ijtc-78	20	91	company	company	NOUN
ijtc-78	20	92	's	's	PART
ijtc-78	20	93	financial	financial	ADJ
ijtc-78	20	94	performance	performance	NOUN
ijtc-78	20	95	where	where	SCONJ
ijtc-78	20	96	the	the	DET
ijtc-78	20	97	financial	financial	ADJ
ijtc-78	20	98	performance	performance	NOUN
ijtc-78	20	99	itself	itself	PRON
ijtc-78	20	100	is	be	AUX
ijtc-78	20	101	the	the	DET
ijtc-78	20	102	same	same	ADJ
ijtc-78	20	103	as	as	ADP
ijtc-78	20	104	the	the	DET
ijtc-78	20	105	analysis	analysis	NOUN
ijtc-78	20	106	carried	carry	VERB
ijtc-78	20	107	out	out	ADP
ijtc-78	20	108	to	to	PART
ijtc-78	20	109	find	find	VERB
ijtc-78	20	110	out	out	ADP
ijtc-78	20	111	how	how	SCONJ
ijtc-78	20	112	far	far	ADV
ijtc-78	20	113	the	the	DET
ijtc-78	20	114	company	company	NOUN
ijtc-78	20	115	operates	operate	VERB
ijtc-78	20	116	its	its	PRON
ijtc-78	20	117	business	business	NOUN
ijtc-78	20	118	based	base	VERB
ijtc-78	20	119	on	on	ADP
ijtc-78	20	120	effective	effective	ADJ
ijtc-78	20	121	and	and	CCONJ
ijtc-78	20	122	efficient	efficient	ADJ
ijtc-78	20	123	financial	financial	ADJ
ijtc-78	20	124	implementation	implementation	NOUN
ijtc-78	20	125	standards	standard	NOUN
ijtc-78	20	126	in	in	ADP
ijtc-78	20	127	the	the	DET
ijtc-78	20	128	opinion	opinion	NOUN
ijtc-78	20	129	of	of	ADP
ijtc-78	20	130	fahmi	fahmi	PROPN
ijtc-78	20	131	(	(	PUNCT
ijtc-78	20	132	2018	2018	NUM
ijtc-78	20	133	)	)	PUNCT
ijtc-78	20	134	which	which	PRON
ijtc-78	20	135	as	as	ADP
ijtc-78	20	136	a	a	DET
ijtc-78	20	137	whole	whole	ADJ
ijtc-78	20	138	influences	influence	VERB
ijtc-78	20	139	the	the	DET
ijtc-78	20	140	movement	movement	NOUN
ijtc-78	20	141	of	of	ADP
ijtc-78	20	142	company	company	NOUN
ijtc-78	20	143	value	value	NOUN
ijtc-78	20	144	,	,	PUNCT
ijtc-78	20	145	its	its	PRON
ijtc-78	20	146	relation	relation	NOUN
ijtc-78	20	147	with	with	ADP
ijtc-78	20	148	this	this	DET
ijtc-78	20	149	topic	topic	NOUN
ijtc-78	20	150	is	be	AUX
ijtc-78	20	151	a	a	DET
ijtc-78	20	152	reflection	reflection	NOUN
ijtc-78	20	153	of	of	ADP
ijtc-78	20	154	the	the	DET
ijtc-78	20	155	price	price	NOUN
ijtc-78	20	156	to	to	PART
ijtc-78	20	157	be	be	AUX
ijtc-78	20	158	paid	pay	VERB
ijtc-78	20	159	by	by	ADP
ijtc-78	20	160	potential	potential	ADJ
ijtc-78	20	161	buyers	buyer	NOUN
ijtc-78	20	162	if	if	SCONJ
ijtc-78	20	163	the	the	DET
ijtc-78	20	164	related	related	ADJ
ijtc-78	20	165	company	company	NOUN
ijtc-78	20	166	is	be	AUX
ijtc-78	20	167	to	to	PART
ijtc-78	20	168	be	be	AUX
ijtc-78	20	169	sold	sell	VERB
ijtc-78	20	170	,	,	PUNCT
ijtc-78	20	171	because	because	SCONJ
ijtc-78	20	172	in	in	ADP
ijtc-78	20	173	essence	essence	NOUN
ijtc-78	20	174	the	the	DET
ijtc-78	20	175	value	value	NOUN
ijtc-78	20	176	of	of	ADP
ijtc-78	20	177	the	the	DET
ijtc-78	20	178	company	company	NOUN
ijtc-78	20	179	is	be	AUX
ijtc-78	20	180	the	the	DET
ijtc-78	20	181	perception	perception	NOUN
ijtc-78	20	182	of	of	ADP
ijtc-78	20	183	all	all	DET
ijtc-78	20	184	investors	investor	NOUN
ijtc-78	20	185	in	in	ADP
ijtc-78	20	186	the	the	DET
ijtc-78	20	187	position	position	NOUN
ijtc-78	20	188	of	of	ADP
ijtc-78	20	189	success	success	NOUN
ijtc-78	20	190	value	value	NOUN
ijtc-78	20	191	that	that	PRON
ijtc-78	20	192	is	be	AUX
ijtc-78	20	193	often	often	ADV
ijtc-78	20	194	linked	link	VERB
ijtc-78	20	195	with	with	ADP
ijtc-78	20	196	stock	stock	NOUN
ijtc-78	20	197	value	value	NOUN
ijtc-78	20	198	and	and	CCONJ
ijtc-78	20	199	profitability	profitability	NOUN
ijtc-78	20	200	as	as	SCONJ
ijtc-78	20	201	stated	state	VERB
ijtc-78	20	202	by	by	ADP
ijtc-78	20	203	(	(	PUNCT
ijtc-78	20	204	brigham	brigham	PROPN
ijtc-78	20	205	&	&	CCONJ
ijtc-78	20	206	houston	houston	PROPN
ijtc-78	20	207	,	,	PUNCT
ijtc-78	20	208	2010	2010	NUM
ijtc-78	20	209	)	)	PUNCT
ijtc-78	20	210	.	.	PUNCT
ijtc-78	21	1	judging	judge	VERB
ijtc-78	21	2	from	from	ADP
ijtc-78	21	3	the	the	DET
ijtc-78	21	4	discussion	discussion	NOUN
ijtc-78	21	5	above	above	ADP
ijtc-78	21	6	,	,	PUNCT
ijtc-78	21	7	several	several	ADJ
ijtc-78	21	8	previous	previous	ADJ
ijtc-78	21	9	researchers	researcher	NOUN
ijtc-78	21	10	have	have	AUX
ijtc-78	21	11	conducted	conduct	VERB
ijtc-78	21	12	intellectual	intellectual	ADJ
ijtc-78	21	13	capital	capital	NOUN
ijtc-78	21	14	,	,	PUNCT
ijtc-78	21	15	company	company	NOUN
ijtc-78	21	16	value	value	NOUN
ijtc-78	21	17	,	,	PUNCT
ijtc-78	21	18	and	and	CCONJ
ijtc-78	21	19	financial	financial	ADJ
ijtc-78	21	20	performance	performance	NOUN
ijtc-78	21	21	studies	study	NOUN
ijtc-78	21	22	such	such	ADJ
ijtc-78	21	23	as	as	ADP
ijtc-78	21	24	sudibya	sudibya	NOUN
ijtc-78	21	25	&	&	CCONJ
ijtc-78	21	26	restuti	restuti	PROPN
ijtc-78	21	27	(	(	PUNCT
ijtc-78	21	28	2014	2014	NUM
ijtc-78	21	29	)	)	PUNCT
ijtc-78	21	30	which	which	PRON
ijtc-78	21	31	empirically	empirically	ADV
ijtc-78	21	32	proved	prove	VERB
ijtc-78	21	33	that	that	SCONJ
ijtc-78	21	34	intellectual	intellectual	ADJ
ijtc-78	21	35	capital	capital	NOUN
ijtc-78	21	36	has	have	VERB
ijtc-78	21	37	a	a	DET
ijtc-78	21	38	positive	positive	ADJ
ijtc-78	21	39	influence	influence	NOUN
ijtc-78	21	40	on	on	ADP
ijtc-78	21	41	financial	financial	ADJ
ijtc-78	21	42	performance	performance	NOUN
ijtc-78	21	43	,	,	PUNCT
ijtc-78	21	44	in	in	ADP
ijtc-78	21	45	contrast	contrast	NOUN
ijtc-78	21	46	to	to	ADP
ijtc-78	21	47	andriana	andriana	PROPN
ijtc-78	21	48	's	's	PART
ijtc-78	21	49	(	(	PUNCT
ijtc-78	21	50	2014	2014	NUM
ijtc-78	21	51	)	)	PUNCT
ijtc-78	21	52	research	research	NOUN
ijtc-78	21	53	which	which	PRON
ijtc-78	21	54	states	state	VERB
ijtc-78	21	55	that	that	SCONJ
ijtc-78	21	56	intellectual	intellectual	ADJ
ijtc-78	21	57	capital	capital	NOUN
ijtc-78	21	58	and	and	CCONJ
ijtc-78	21	59	human	human	ADJ
ijtc-78	21	60	capital	capital	NOUN
ijtc-78	21	61	have	have	VERB
ijtc-78	21	62	insignificant	insignificant	ADJ
ijtc-78	21	63	negative	negative	ADJ
ijtc-78	21	64	effect	effect	NOUN
ijtc-78	21	65	on	on	ADP
ijtc-78	21	66	financial	financial	ADJ
ijtc-78	21	67	performance	performance	NOUN
ijtc-78	21	68	,	,	PUNCT
ijtc-78	21	69	even	even	ADV
ijtc-78	21	70	though	though	SCONJ
ijtc-78	21	71	employed	employ	VERB
ijtc-78	21	72	capital	capital	NOUN
ijtc-78	21	73	and	and	CCONJ
ijtc-78	21	74	structural	structural	ADJ
ijtc-78	21	75	capital	capital	NOUN
ijtc-78	21	76	show	show	VERB
ijtc-78	21	77	positive	positive	ADJ
ijtc-78	21	78	coefficients	coefficient	NOUN
ijtc-78	21	79	.	.	PUNCT
ijtc-78	22	1	the	the	DET
ijtc-78	22	2	different	different	ADJ
ijtc-78	22	3	results	result	NOUN
ijtc-78	22	4	of	of	ADP
ijtc-78	22	5	research	research	NOUN
ijtc-78	22	6	conducted	conduct	VERB
ijtc-78	22	7	by	by	ADP
ijtc-78	22	8	several	several	ADJ
ijtc-78	22	9	researchers	researcher	NOUN
ijtc-78	22	10	such	such	ADJ
ijtc-78	22	11	as	as	ADP
ijtc-78	22	12	sudibya	sudibya	NOUN
ijtc-78	22	13	&	&	CCONJ
ijtc-78	22	14	restuti	restuti	PROPN
ijtc-78	22	15	(	(	PUNCT
ijtc-78	22	16	2014	2014	NUM
ijtc-78	22	17	)	)	PUNCT
ijtc-78	22	18	states	state	VERB
ijtc-78	22	19	that	that	SCONJ
ijtc-78	22	20	intellectual	intellectual	ADJ
ijtc-78	22	21	capital	capital	NOUN
ijtc-78	22	22	has	have	VERB
ijtc-78	22	23	a	a	DET
ijtc-78	22	24	positive	positive	ADJ
ijtc-78	22	25	influence	influence	NOUN
ijtc-78	22	26	on	on	ADP
ijtc-78	22	27	financial	financial	ADJ
ijtc-78	22	28	performance	performance	NOUN
ijtc-78	22	29	,	,	PUNCT
ijtc-78	22	30	in	in	ADP
ijtc-78	22	31	contrast	contrast	NOUN
ijtc-78	22	32	to	to	ADP
ijtc-78	22	33	andriana	andriana	PROPN
ijtc-78	22	34	(	(	PUNCT
ijtc-78	22	35	2014	2014	NUM
ijtc-78	22	36	)	)	PUNCT
ijtc-78	22	37	which	which	PRON
ijtc-78	22	38	provides	provide	VERB
ijtc-78	22	39	a	a	DET
ijtc-78	22	40	statement	statement	NOUN
ijtc-78	22	41	that	that	SCONJ
ijtc-78	22	42	intellectual	intellectual	ADJ
ijtc-78	22	43	capital	capital	NOUN
ijtc-78	22	44	and	and	CCONJ
ijtc-78	22	45	human	human	ADJ
ijtc-78	22	46	capital	capital	NOUN
ijtc-78	22	47	insignificantly	insignificantly	ADV
ijtc-78	22	48	have	have	AUX
ijtc-78	22	49	a	a	DET
ijtc-78	22	50	negative	negative	ADJ
ijtc-78	22	51	effect	effect	NOUN
ijtc-78	22	52	on	on	ADP
ijtc-78	22	53	financial	financial	ADJ
ijtc-78	22	54	performance	performance	NOUN
ijtc-78	22	55	.	.	PUNCT
ijtc-78	23	1	this	this	PRON
ijtc-78	23	2	encourages	encourage	VERB
ijtc-78	23	3	researchers	researcher	NOUN
ijtc-78	23	4	to	to	PART
ijtc-78	23	5	carry	carry	VERB
ijtc-78	23	6	out	out	ADP
ijtc-78	23	7	the	the	DET
ijtc-78	23	8	next	next	ADJ
ijtc-78	23	9	research	research	NOUN
ijtc-78	23	10	that	that	PRON
ijtc-78	23	11	is	be	AUX
ijtc-78	23	12	the	the	DET
ijtc-78	23	13	application	application	NOUN
ijtc-78	23	14	of	of	ADP
ijtc-78	23	15	roa	roa	NOUN
ijtc-78	23	16	as	as	ADP
ijtc-78	23	17	a	a	DET
ijtc-78	23	18	measure	measure	NOUN
ijtc-78	23	19	of	of	ADP
ijtc-78	23	20	financial	financial	ADJ
ijtc-78	23	21	performance	performance	NOUN
ijtc-78	23	22	which	which	PRON
ijtc-78	23	23	is	be	AUX
ijtc-78	23	24	used	use	VERB
ijtc-78	23	25	as	as	ADP
ijtc-78	23	26	a	a	DET
ijtc-78	23	27	connecting	connect	VERB
ijtc-78	23	28	variable	variable	NOUN
ijtc-78	23	29	of	of	ADP
ijtc-78	23	30	the	the	DET
ijtc-78	23	31	two	two	NUM
ijtc-78	23	32	other	other	ADJ
ijtc-78	23	33	variables	variable	NOUN
ijtc-78	23	34	as	as	ADV
ijtc-78	23	35	well	well	ADV
ijtc-78	23	36	as	as	ADP
ijtc-78	23	37	researched	research	VERB
ijtc-78	23	38	data	datum	NOUN
ijtc-78	23	39	focusing	focus	VERB
ijtc-78	23	40	on	on	ADP
ijtc-78	23	41	property	property	NOUN
ijtc-78	23	42	and	and	CCONJ
ijtc-78	23	43	real	real	ADJ
ijtc-78	23	44	estate	estate	NOUN
ijtc-78	23	45	sub	sub	ADJ
ijtc-78	23	46	-	-	ADJ
ijtc-78	23	47	sector	sector	ADJ
ijtc-78	23	48	companies	company	NOUN
ijtc-78	23	49	that	that	PRON
ijtc-78	23	50	are	be	AUX
ijtc-78	23	51	incorporated	incorporate	VERB
ijtc-78	23	52	in	in	ADP
ijtc-78	23	53	the	the	DET
ijtc-78	23	54	bei	bei	NOUN
ijtc-78	23	55	period	period	NOUN
ijtc-78	23	56	2015	2015	NUM
ijtc-78	23	57	to	to	ADP
ijtc-78	23	58	2017	2017	NUM
ijtc-78	23	59	because	because	SCONJ
ijtc-78	23	60	the	the	DET
ijtc-78	23	61	related	related	ADJ
ijtc-78	23	62	sectors	sector	NOUN
ijtc-78	23	63	have	have	VERB
ijtc-78	23	64	the	the	DET
ijtc-78	23	65	lowest	low	ADJ
ijtc-78	23	66	movement	movement	NOUN
ijtc-78	23	67	in	in	ADP
ijtc-78	23	68	the	the	DET
ijtc-78	23	69	stock	stock	NOUN
ijtc-78	23	70	price	price	NOUN
ijtc-78	23	71	index	index	NOUN
ijtc-78	23	72	while	while	SCONJ
ijtc-78	23	73	the	the	DET
ijtc-78	23	74	price	price	NOUN
ijtc-78	23	75	of	of	ADP
ijtc-78	23	76	the	the	DET
ijtc-78	23	77	property	property	NOUN
ijtc-78	23	78	is	be	AUX
ijtc-78	23	79	getting	get	VERB
ijtc-78	23	80	higher	high	ADJ
ijtc-78	23	81	and	and	CCONJ
ijtc-78	23	82	this	this	PRON
ijtc-78	23	83	becomes	become	VERB
ijtc-78	23	84	more	more	ADV
ijtc-78	23	85	interesting	interesting	ADJ
ijtc-78	23	86	to	to	PART
ijtc-78	23	87	study	study	VERB
ijtc-78	23	88	because	because	SCONJ
ijtc-78	23	89	the	the	DET
ijtc-78	23	90	development	development	NOUN
ijtc-78	23	91	of	of	ADP
ijtc-78	23	92	the	the	DET
ijtc-78	23	93	property	property	NOUN
ijtc-78	23	94	and	and	CCONJ
ijtc-78	23	95	real	real	ADJ
ijtc-78	23	96	estate	estate	NOUN
ijtc-78	23	97	sector	sector	NOUN
ijtc-78	23	98	is	be	AUX
ijtc-78	23	99	part	part	NOUN
ijtc-78	23	100	of	of	ADP
ijtc-78	23	101	the	the	DET
ijtc-78	23	102	indicator	indicator	NOUN
ijtc-78	23	103	of	of	ADP
ijtc-78	23	104	economic	economic	ADJ
ijtc-78	23	105	growth	growth	NOUN
ijtc-78	23	106	in	in	ADP
ijtc-78	23	107	indonesia	indonesia	PROPN
ijtc-78	23	108	in	in	ADP
ijtc-78	23	109	particular	particular	ADJ
ijtc-78	23	110	.	.	PUNCT
ijtc-78	24	1	some	some	PRON
ijtc-78	24	2	of	of	ADP
ijtc-78	24	3	the	the	DET
ijtc-78	24	4	explanations	explanation	NOUN
ijtc-78	24	5	above	above	ADV
ijtc-78	24	6	,	,	PUNCT
ijtc-78	24	7	then	then	ADV
ijtc-78	24	8	this	this	DET
ijtc-78	24	9	study	study	NOUN
ijtc-78	24	10	aims	aim	VERB
ijtc-78	24	11	to	to	PART
ijtc-78	24	12	examine	examine	VERB
ijtc-78	24	13	the	the	DET
ijtc-78	24	14	influence	influence	NOUN
ijtc-78	24	15	of	of	ADP
ijtc-78	24	16	intellectual	intellectual	ADJ
ijtc-78	24	17	capital	capital	NOUN
ijtc-78	24	18	on	on	ADP
ijtc-78	24	19	firm	firm	ADJ
ijtc-78	24	20	value	value	NOUN
ijtc-78	24	21	and	and	CCONJ
ijtc-78	24	22	financial	financial	ADJ
ijtc-78	24	23	performance	performance	NOUN
ijtc-78	24	24	and	and	CCONJ
ijtc-78	24	25	to	to	PART
ijtc-78	24	26	test	test	VERB
ijtc-78	24	27	the	the	DET
ijtc-78	24	28	ability	ability	NOUN
ijtc-78	24	29	of	of	ADP
ijtc-78	24	30	financial	financial	ADJ
ijtc-78	24	31	performance	performance	NOUN
ijtc-78	24	32	to	to	PART
ijtc-78	24	33	mediate	mediate	VERB
ijtc-78	24	34	the	the	DET
ijtc-78	24	35	relationship	relationship	NOUN
ijtc-78	24	36	of	of	ADP
ijtc-78	24	37	intellectual	intellectual	ADJ
ijtc-78	24	38	capital	capital	NOUN
ijtc-78	24	39	with	with	ADP
ijtc-78	24	40	firm	firm	ADJ
ijtc-78	24	41	value	value	NOUN
ijtc-78	24	42	which	which	PRON
ijtc-78	24	43	theoretically	theoretically	ADV
ijtc-78	24	44	has	have	VERB
ijtc-78	24	45	a	a	DET
ijtc-78	24	46	contribution	contribution	NOUN
ijtc-78	24	47	to	to	PART
ijtc-78	24	48	increase	increase	VERB
ijtc-78	24	49	knowledge	knowledge	NOUN
ijtc-78	24	50	in	in	ADP
ijtc-78	24	51	the	the	DET
ijtc-78	24	52	accounting	accounting	NOUN
ijtc-78	24	53	world	world	NOUN
ijtc-78	24	54	,	,	PUNCT
ijtc-78	24	55	specifically	specifically	ADV
ijtc-78	24	56	discussing	discuss	VERB
ijtc-78	24	57	related	relate	VERB
ijtc-78	24	58	to	to	AUX
ijtc-78	24	59	value	value	VERB
ijtc-78	24	60	added	add	VERB
ijtc-78	24	61	information	information	NOUN
ijtc-78	24	62	which	which	PRON
ijtc-78	24	63	is	be	AUX
ijtc-78	24	64	the	the	DET
ijtc-78	24	65	output	output	NOUN
ijtc-78	24	66	of	of	ADP
ijtc-78	24	67	intellectual	intellectual	ADJ
ijtc-78	24	68	capital	capital	NOUN
ijtc-78	24	69	and	and	CCONJ
ijtc-78	24	70	its	its	PRON
ijtc-78	24	71	influence	influence	NOUN
ijtc-78	24	72	on	on	ADP
ijtc-78	24	73	the	the	DET
ijtc-78	24	74	optimization	optimization	NOUN
ijtc-78	24	75	of	of	ADP
ijtc-78	24	76	financial	financial	ADJ
ijtc-78	24	77	performance	performance	NOUN
ijtc-78	24	78	and	and	CCONJ
ijtc-78	24	79	corporate	corporate	ADJ
ijtc-78	24	80	value	value	NOUN
ijtc-78	24	81	.	.	PUNCT
ijtc-78	25	1	in	in	ADP
ijtc-78	25	2	addition	addition	NOUN
ijtc-78	25	3	,	,	PUNCT
ijtc-78	25	4	this	this	DET
ijtc-78	25	5	research	research	NOUN
ijtc-78	25	6	is	be	AUX
ijtc-78	25	7	practically	practically	ADV
ijtc-78	25	8	aimed	aim	VERB
ijtc-78	25	9	at	at	ADP
ijtc-78	25	10	stakeholders	stakeholder	NOUN
ijtc-78	25	11	to	to	PART
ijtc-78	25	12	examine	examine	VERB
ijtc-78	25	13	the	the	DET
ijtc-78	25	14	importance	importance	NOUN
ijtc-78	25	15	of	of	ADP
ijtc-78	25	16	intellectual	intellectual	ADJ
ijtc-78	25	17	capital	capital	NOUN
ijtc-78	25	18	that	that	PRON
ijtc-78	25	19	encourages	encourage	VERB
ijtc-78	25	20	the	the	DET
ijtc-78	25	21	business	business	NOUN
ijtc-78	25	22	processes	process	NOUN
ijtc-78	25	23	of	of	ADP
ijtc-78	25	24	an	an	DET
ijtc-78	25	25	entity	entity	NOUN
ijtc-78	25	26	or	or	CCONJ
ijtc-78	25	27	company	company	NOUN
ijtc-78	25	28	to	to	PART
ijtc-78	25	29	be	be	AUX
ijtc-78	25	30	able	able	ADJ
ijtc-78	25	31	to	to	PART
ijtc-78	25	32	produce	produce	VERB
ijtc-78	25	33	added	add	VERB
ijtc-78	25	34	value	value	NOUN
ijtc-78	25	35	that	that	PRON
ijtc-78	25	36	gives	give	VERB
ijtc-78	25	37	more	more	ADJ
ijtc-78	25	38	points	point	NOUN
ijtc-78	25	39	to	to	ADP
ijtc-78	25	40	the	the	DET
ijtc-78	25	41	company	company	NOUN
ijtc-78	25	42	,	,	PUNCT
ijtc-78	25	43	while	while	SCONJ
ijtc-78	25	44	for	for	ADP
ijtc-78	25	45	subsequent	subsequent	ADJ
ijtc-78	25	46	researchers	researcher	NOUN
ijtc-78	25	47	as	as	ADP
ijtc-78	25	48	a	a	DET
ijtc-78	25	49	reference	reference	NOUN
ijtc-78	25	50	source	source	NOUN
ijtc-78	25	51	in	in	ADP
ijtc-78	25	52	developing	develop	VERB
ijtc-78	25	53	research	research	NOUN
ijtc-78	25	54	in	in	ADP
ijtc-78	25	55	the	the	DET
ijtc-78	25	56	field	field	NOUN
ijtc-78	25	57	of	of	ADP
ijtc-78	25	58	intellectual	intellectual	ADJ
ijtc-78	25	59	capital	capital	NOUN
ijtc-78	25	60	.	.	PUNCT
ijtc-78	26	1	method	method	VERB
ijtc-78	26	2	this	this	DET
ijtc-78	26	3	study	study	NOUN
ijtc-78	26	4	includes	include	VERB
ijtc-78	26	5	quantitative	quantitative	ADJ
ijtc-78	26	6	research	research	NOUN
ijtc-78	26	7	using	use	VERB
ijtc-78	26	8	secondary	secondary	ADJ
ijtc-78	26	9	data	datum	NOUN
ijtc-78	26	10	sources	source	NOUN
ijtc-78	26	11	,	,	PUNCT
ijtc-78	26	12	in	in	ADP
ijtc-78	26	13	several	several	ADJ
ijtc-78	26	14	property	property	NOUN
ijtc-78	26	15	and	and	CCONJ
ijtc-78	26	16	real	real	ADJ
ijtc-78	26	17	estate	estate	NOUN
ijtc-78	26	18	sub	sub	ADJ
ijtc-78	26	19	-	-	ADJ
ijtc-78	26	20	sector	sector	ADJ
ijtc-78	26	21	companies	company	NOUN
ijtc-78	26	22	included	include	VERB
ijtc-78	26	23	in	in	ADP
ijtc-78	26	24	the	the	DET
ijtc-78	26	25	indonesia	indonesia	PROPN
ijtc-78	26	26	stock	stock	PROPN
ijtc-78	26	27	exchange	exchange	PROPN
ijtc-78	26	28	period	period	NOUN
ijtc-78	26	29	2015	2015	NUM
ijtc-78	26	30	-	-	SYM
ijtc-78	26	31	2017	2017	NUM
ijtc-78	26	32	with	with	ADP
ijtc-78	26	33	a	a	DET
ijtc-78	26	34	research	research	NOUN
ijtc-78	26	35	period	period	NOUN
ijtc-78	26	36	of	of	ADP
ijtc-78	26	37	approximately	approximately	ADV
ijtc-78	26	38	4	4	NUM
ijtc-78	26	39	months	month	NOUN
ijtc-78	26	40	,	,	PUNCT
ijtc-78	26	41	from	from	ADP
ijtc-78	26	42	march	march	PROPN
ijtc-78	26	43	to	to	ADP
ijtc-78	26	44	june	june	PROPN
ijtc-78	26	45	2019	2019	NUM
ijtc-78	26	46	.	.	PUNCT
ijtc-78	27	1	the	the	DET
ijtc-78	27	2	sample	sample	NOUN
ijtc-78	27	3	of	of	ADP
ijtc-78	27	4	companies	company	NOUN
ijtc-78	27	5	in	in	ADP
ijtc-78	27	6	this	this	DET
ijtc-78	27	7	study	study	NOUN
ijtc-78	27	8	amounted	amount	VERB
ijtc-78	27	9	to	to	ADP
ijtc-78	27	10	31	31	NUM
ijtc-78	27	11	companies	company	NOUN
ijtc-78	27	12	with	with	ADP
ijtc-78	27	13	a	a	DET
ijtc-78	27	14	purposive	purposive	ADJ
ijtc-78	27	15	sampling	sampling	NOUN
ijtc-78	27	16	technique	technique	NOUN
ijtc-78	27	17	,	,	PUNCT
ijtc-78	27	18	because	because	SCONJ
ijtc-78	27	19	there	there	PRON
ijtc-78	27	20	are	be	VERB
ijtc-78	27	21	several	several	ADJ
ijtc-78	27	22	companies	company	NOUN
ijtc-78	27	23	whose	whose	DET
ijtc-78	27	24	financial	financial	ADJ
ijtc-78	27	25	statements	statement	NOUN
ijtc-78	27	26	are	be	AUX
ijtc-78	27	27	incomplete	incomplete	ADJ
ijtc-78	27	28	so	so	SCONJ
ijtc-78	27	29	that	that	PRON
ijtc-78	27	30	does	do	AUX
ijtc-78	27	31	the	the	DET
ijtc-78	27	32	value	value	NOUN
ijtc-78	27	33	of	of	ADP
ijtc-78	27	34	the	the	DET
ijtc-78	27	35	company	company	NOUN
ijtc-78	27	36	affected	affect	VERB
ijtc-78	27	37	intellectual	intellectual	ADJ
ijtc-78	27	38	capital	capital	NOUN
ijtc-78	27	39	with	with	ADP
ijtc-78	27	40	financial	financial	ADJ
ijtc-78	27	41	performance	performance	NOUN
ijtc-78	27	42	as	as	ADP
ijtc-78	27	43	interesting	interesting	ADJ
ijtc-78	27	44	variables	variable	NOUN
ijtc-78	27	45	?	?	PUNCT
ijtc-78	28	1	junaedi	junaedi	PROPN
ijtc-78	28	2	,	,	PUNCT
ijtc-78	28	3	nuraina	nuraina	NOUN
ijtc-78	28	4	,	,	PUNCT
ijtc-78	28	5	sulistyowati	sulistyowati	PROPN
ijtc-78	28	6	117	117	NUM
ijtc-78	28	7	|	|	NOUN
ijtc-78	28	8	ilomata	ilomata	PROPN
ijtc-78	28	9	international	international	ADJ
ijtc-78	28	10	journal	journal	NOUN
ijtc-78	28	11	of	of	ADP
ijtc-78	28	12	tax	tax	PROPN
ijtc-78	28	13	&	&	CCONJ
ijtc-78	28	14	accounting	accounting	PROPN
ijtc-78	28	15	vol	vol	NOUN
ijtc-78	28	16	.	.	PROPN
ijtc-78	28	17	1	1	NUM
ijtc-78	29	1	no	no	NOUN
ijtc-78	29	2	.	.	NOUN
ijtc-78	29	3	2	2	NUM
ijtc-78	29	4	march	march	NOUN
ijtc-78	29	5	2020	2020	NUM
ijtc-78	29	6	it	it	PRON
ijtc-78	29	7	becomes	become	VERB
ijtc-78	29	8	a	a	DET
ijtc-78	29	9	consideration	consideration	NOUN
ijtc-78	29	10	in	in	ADP
ijtc-78	29	11	determining	determine	VERB
ijtc-78	29	12	the	the	DET
ijtc-78	29	13	sample	sample	NOUN
ijtc-78	29	14	of	of	ADP
ijtc-78	29	15	companies	company	NOUN
ijtc-78	29	16	to	to	PART
ijtc-78	29	17	be	be	AUX
ijtc-78	29	18	studied	study	VERB
ijtc-78	29	19	.	.	PUNCT
ijtc-78	30	1	this	this	DET
ijtc-78	30	2	study	study	NOUN
ijtc-78	30	3	uses	use	VERB
ijtc-78	30	4	intervening	intervene	VERB
ijtc-78	30	5	variables	variable	NOUN
ijtc-78	30	6	with	with	ADP
ijtc-78	30	7	path	path	NOUN
ijtc-78	30	8	analysis	analysis	NOUN
ijtc-78	30	9	because	because	SCONJ
ijtc-78	30	10	path	path	NOUN
ijtc-78	30	11	analysis	analysis	NOUN
ijtc-78	30	12	is	be	AUX
ijtc-78	30	13	an	an	DET
ijtc-78	30	14	extended	extended	ADJ
ijtc-78	30	15	regression	regression	NOUN
ijtc-78	30	16	analysis	analysis	NOUN
ijtc-78	30	17	to	to	PART
ijtc-78	30	18	estimate	estimate	VERB
ijtc-78	30	19	the	the	DET
ijtc-78	30	20	causality	causality	NOUN
ijtc-78	30	21	relationship	relationship	NOUN
ijtc-78	30	22	between	between	ADP
ijtc-78	30	23	variables	variable	NOUN
ijtc-78	30	24	that	that	PRON
ijtc-78	30	25	have	have	AUX
ijtc-78	30	26	been	be	AUX
ijtc-78	30	27	selected	select	VERB
ijtc-78	30	28	before	before	ADV
ijtc-78	30	29	,	,	PUNCT
ijtc-78	30	30	in	in	ADP
ijtc-78	30	31	accordance	accordance	NOUN
ijtc-78	30	32	with	with	ADP
ijtc-78	30	33	existing	exist	VERB
ijtc-78	30	34	theories	theory	NOUN
ijtc-78	30	35	and	and	CCONJ
ijtc-78	30	36	path	path	NOUN
ijtc-78	30	37	analysis	analysis	NOUN
ijtc-78	30	38	is	be	AUX
ijtc-78	30	39	included	include	VERB
ijtc-78	30	40	as	as	ADP
ijtc-78	30	41	part	part	NOUN
ijtc-78	30	42	of	of	ADP
ijtc-78	30	43	a	a	DET
ijtc-78	30	44	broad	broad	ADJ
ijtc-78	30	45	multiple	multiple	ADJ
ijtc-78	30	46	regression	regression	NOUN
ijtc-78	30	47	analysis	analysis	NOUN
ijtc-78	30	48	(	(	PUNCT
ijtc-78	30	49	ghozali	ghozali	ADJ
ijtc-78	30	50	,	,	PUNCT
ijtc-78	30	51	2013	2013	NUM
ijtc-78	30	52	)	)	PUNCT
ijtc-78	30	53	.	.	PUNCT
ijtc-78	31	1	this	this	DET
ijtc-78	31	2	analysis	analysis	NOUN
ijtc-78	31	3	directly	directly	ADV
ijtc-78	31	4	occurs	occur	VERB
ijtc-78	31	5	if	if	SCONJ
ijtc-78	31	6	1	1	NUM
ijtc-78	31	7	(	(	PUNCT
ijtc-78	31	8	one	one	NUM
ijtc-78	31	9	)	)	PUNCT
ijtc-78	31	10	variable	variable	NOUN
ijtc-78	31	11	influences	influence	VERB
ijtc-78	31	12	other	other	ADJ
ijtc-78	31	13	variables	variable	NOUN
ijtc-78	31	14	without	without	ADP
ijtc-78	31	15	using	use	VERB
ijtc-78	31	16	a	a	DET
ijtc-78	31	17	connecting	connect	VERB
ijtc-78	31	18	variable	variable	NOUN
ijtc-78	31	19	whereas	whereas	SCONJ
ijtc-78	31	20	indirectly	indirectly	ADV
ijtc-78	31	21	it	it	PRON
ijtc-78	31	22	can	can	AUX
ijtc-78	31	23	occur	occur	VERB
ijtc-78	31	24	if	if	SCONJ
ijtc-78	31	25	there	there	PRON
ijtc-78	31	26	are	be	VERB
ijtc-78	31	27	other	other	ADJ
ijtc-78	31	28	variables	variable	NOUN
ijtc-78	31	29	mediating	mediate	VERB
ijtc-78	31	30	the	the	DET
ijtc-78	31	31	two	two	NUM
ijtc-78	31	32	variables	variable	NOUN
ijtc-78	31	33	with	with	ADP
ijtc-78	31	34	an	an	DET
ijtc-78	31	35	equation	equation	NOUN
ijtc-78	31	36	like	like	ADP
ijtc-78	31	37	the	the	DET
ijtc-78	31	38	following	following	NOUN
ijtc-78	31	39	:	:	PUNCT
ijtc-78	31	40	(	(	PUNCT
ijtc-78	31	41	)	)	PUNCT
ijtc-78	31	42	(	(	PUNCT
ijtc-78	31	43	)	)	PUNCT
ijtc-78	31	44	information	information	NOUN
ijtc-78	31	45	:	:	PUNCT
ijtc-78	31	46	a.	a.	NOUN
ijtc-78	31	47	roa	roa	PROPN
ijtc-78	31	48	(	(	PUNCT
ijtc-78	31	49	return	return	VERB
ijtc-78	31	50	on	on	ADP
ijtc-78	31	51	assets	asset	NOUN
ijtc-78	31	52	)	)	PUNCT
ijtc-78	31	53	as	as	ADP
ijtc-78	31	54	a	a	DET
ijtc-78	31	55	proxy	proxy	NOUN
ijtc-78	31	56	for	for	ADP
ijtc-78	31	57	financial	financial	ADJ
ijtc-78	31	58	performance	performance	NOUN
ijtc-78	31	59	.	.	PUNCT
ijtc-78	32	1	b.	b.	PROPN
ijtc-78	32	2	vaictm	vaictm	ADJ
ijtc-78	32	3	(	(	PUNCT
ijtc-78	32	4	value	value	NOUN
ijtc-78	32	5	added	add	VERB
ijtc-78	32	6	intellectual	intellectual	ADJ
ijtc-78	32	7	coefficient	coefficient	NOUN
ijtc-78	32	8	)	)	PUNCT
ijtc-78	32	9	as	as	ADP
ijtc-78	32	10	a	a	DET
ijtc-78	32	11	proxy	proxy	NOUN
ijtc-78	32	12	for	for	ADP
ijtc-78	32	13	intellectual	intellectual	ADJ
ijtc-78	32	14	capital	capital	NOUN
ijtc-78	32	15	.	.	PUNCT
ijtc-78	33	1	c.	c.	PROPN
ijtc-78	33	2	pbv	pbv	PROPN
ijtc-78	33	3	(	(	PUNCT
ijtc-78	33	4	price	price	NOUN
ijtc-78	33	5	to	to	ADP
ijtc-78	33	6	book	book	NOUN
ijtc-78	33	7	value	value	NOUN
ijtc-78	33	8	)	)	PUNCT
ijtc-78	33	9	as	as	ADP
ijtc-78	33	10	a	a	DET
ijtc-78	33	11	proxy	proxy	NOUN
ijtc-78	33	12	for	for	ADP
ijtc-78	33	13	company	company	NOUN
ijtc-78	33	14	value	value	NOUN
ijtc-78	33	15	.	.	PUNCT
ijtc-78	34	1	d.	d.	PROPN
ijtc-78	34	2	e.	e.	PROPN
ijtc-78	34	3	f.	f.	PROPN
ijtc-78	34	4	g.	g.	PROPN
ijtc-78	34	5	h.	h.	PROPN
ijtc-78	34	6	mediation	mediation	PROPN
ijtc-78	34	7	test	test	NOUN
ijtc-78	34	8	through	through	ADP
ijtc-78	34	9	multiple	multiple	ADJ
ijtc-78	34	10	test	test	NOUN
ijtc-78	34	11	,	,	PUNCT
ijtc-78	34	12	to	to	PART
ijtc-78	34	13	test	test	VERB
ijtc-78	34	14	the	the	DET
ijtc-78	34	15	indirect	indirect	ADJ
ijtc-78	34	16	effect	effect	NOUN
ijtc-78	34	17	of	of	ADP
ijtc-78	34	18	the	the	DET
ijtc-78	34	19	independent	independent	ADJ
ijtc-78	34	20	variable	variable	NOUN
ijtc-78	34	21	with	with	ADP
ijtc-78	34	22	the	the	DET
ijtc-78	34	23	dependent	dependent	ADJ
ijtc-78	34	24	variable	variable	NOUN
ijtc-78	34	25	passing	pass	VERB
ijtc-78	34	26	through	through	ADP
ijtc-78	34	27	the	the	DET
ijtc-78	34	28	connecting	connect	VERB
ijtc-78	34	29	variable	variable	NOUN
ijtc-78	34	30	which	which	PRON
ijtc-78	34	31	is	be	AUX
ijtc-78	34	32	calculated	calculate	VERB
ijtc-78	34	33	as	as	SCONJ
ijtc-78	34	34	follows	follow	VERB
ijtc-78	34	35	:	:	PUNCT
ijtc-78	34	36	√	√	PUNCT
ijtc-78	34	37	information	information	NOUN
ijtc-78	34	38	:	:	PUNCT
ijtc-78	34	39	a.	a.	PROPN
ijtc-78	34	40	sab	sab	PROPN
ijtc-78	34	41	:	:	PUNCT
ijtc-78	34	42	standard	standard	ADJ
ijtc-78	34	43	error	error	NOUN
ijtc-78	34	44	coefficient	coefficient	NOUN
ijtc-78	34	45	ab	ab	PROPN
ijtc-78	34	46	b.	b.	PROPN
ijtc-78	35	1	a	a	PRON
ijtc-78	35	2	:	:	PUNCT
ijtc-78	35	3	coefficient	coefficient	VERB
ijtc-78	35	4	a	a	DET
ijtc-78	35	5	c.	c.	PROPN
ijtc-78	35	6	b	b	PROPN
ijtc-78	35	7	:	:	PUNCT
ijtc-78	35	8	coefficient	coefficient	PROPN
ijtc-78	35	9	b	b	PROPN
ijtc-78	35	10	d.	d.	PROPN
ijtc-78	35	11	e.	e.	PROPN
ijtc-78	35	12	result	result	PROPN
ijtc-78	35	13	and	and	CCONJ
ijtc-78	35	14	discussion	discussion	NOUN
ijtc-78	35	15	a.	a.	NOUN
ijtc-78	35	16	results	result	NOUN
ijtc-78	35	17	of	of	ADP
ijtc-78	35	18	analysis	analysis	NOUN
ijtc-78	35	19	of	of	ADP
ijtc-78	35	20	intellectual	intellectual	ADJ
ijtc-78	35	21	capital	capital	NOUN
ijtc-78	35	22	regression	regression	NOUN
ijtc-78	35	23	(	(	PUNCT
ijtc-78	35	24	x1	x1	PROPN
ijtc-78	35	25	)	)	PUNCT
ijtc-78	35	26	on	on	ADP
ijtc-78	35	27	financial	financial	ADJ
ijtc-78	35	28	performance	performance	NOUN
ijtc-78	35	29	(	(	PUNCT
ijtc-78	35	30	x2	x2	PROPN
ijtc-78	35	31	)	)	PUNCT
ijtc-78	35	32	after	after	ADP
ijtc-78	35	33	conducting	conduct	VERB
ijtc-78	35	34	a	a	DET
ijtc-78	35	35	partial	partial	ADJ
ijtc-78	35	36	significance	significance	NOUN
ijtc-78	35	37	test	test	NOUN
ijtc-78	35	38	(	(	PUNCT
ijtc-78	35	39	t	t	PROPN
ijtc-78	35	40	test	test	NOUN
ijtc-78	35	41	)	)	PUNCT
ijtc-78	35	42	,	,	PUNCT
ijtc-78	35	43	the	the	DET
ijtc-78	35	44	results	result	NOUN
ijtc-78	35	45	obtained	obtain	VERB
ijtc-78	35	46	are	be	AUX
ijtc-78	35	47	a	a	DET
ijtc-78	35	48	constant	constant	ADJ
ijtc-78	35	49	value	value	NOUN
ijtc-78	35	50	and	and	CCONJ
ijtc-78	35	51	vaictm	vaictm	ADJ
ijtc-78	35	52	of	of	ADP
ijtc-78	35	53	0,000	0,000	NUM
ijtc-78	35	54	which	which	PRON
ijtc-78	35	55	can	can	AUX
ijtc-78	35	56	be	be	AUX
ijtc-78	35	57	observed	observe	VERB
ijtc-78	35	58	from	from	ADP
ijtc-78	35	59	table	table	NOUN
ijtc-78	35	60	1	1	NUM
ijtc-78	35	61	.	.	PUNCT
ijtc-78	35	62	table	table	NOUN
ijtc-78	35	63	1	1	NUM
ijtc-78	35	64	.	.	PUNCT
ijtc-78	36	1	results	result	NOUN
ijtc-78	36	2	(	(	PUNCT
ijtc-78	36	3	t	t	NOUN
ijtc-78	36	4	test	test	NOUN
ijtc-78	36	5	)	)	PUNCT
ijtc-78	36	6	model	model	NOUN
ijtc-78	36	7	t	t	PROPN
ijtc-78	36	8	significant	significant	ADJ
ijtc-78	36	9	constant	constant	ADJ
ijtc-78	36	10	-15,505	-15,505	PUNCT
ijtc-78	36	11	0,000	0,000	NUM
ijtc-78	36	12	vaictm	vaictm	ADJ
ijtc-78	36	13	5,475	5,475	NUM
ijtc-78	36	14	0,000	0,000	NUM
ijtc-78	36	15	source	source	NOUN
ijtc-78	36	16	:	:	PUNCT
ijtc-78	36	17	spss	spss	PROPN
ijtc-78	36	18	version	version	NOUN
ijtc-78	36	19	22	22	NUM
ijtc-78	36	20	table	table	NOUN
ijtc-78	36	21	1	1	NUM
ijtc-78	36	22	shows	show	VERB
ijtc-78	36	23	that	that	SCONJ
ijtc-78	36	24	the	the	DET
ijtc-78	36	25	significance	significance	NOUN
ijtc-78	36	26	value	value	NOUN
ijtc-78	36	27	is	be	AUX
ijtc-78	36	28	0,000	0,000	NUM
ijtc-78	36	29	below	below	ADP
ijtc-78	36	30	0.05	0.05	NUM
ijtc-78	36	31	,	,	PUNCT
ijtc-78	36	32	so	so	SCONJ
ijtc-78	36	33	it	it	PRON
ijtc-78	36	34	can	can	AUX
ijtc-78	36	35	be	be	AUX
ijtc-78	36	36	concluded	conclude	VERB
ijtc-78	36	37	that	that	SCONJ
ijtc-78	36	38	intellectual	intellectual	ADJ
ijtc-78	36	39	capital	capital	NOUN
ijtc-78	36	40	has	have	VERB
ijtc-78	36	41	a	a	DET
ijtc-78	36	42	significant	significant	ADJ
ijtc-78	36	43	influence	influence	NOUN
ijtc-78	36	44	on	on	ADP
ijtc-78	36	45	financial	financial	ADJ
ijtc-78	36	46	performance	performance	NOUN
ijtc-78	36	47	.	.	PUNCT
ijtc-78	37	1	this	this	PRON
ijtc-78	37	2	is	be	AUX
ijtc-78	37	3	based	base	VERB
ijtc-78	37	4	on	on	ADP
ijtc-78	37	5	resources	resource	NOUN
ijtc-78	37	6	bassed	basse	VERB
ijtc-78	37	7	theory	theory	NOUN
ijtc-78	37	8	which	which	PRON
ijtc-78	37	9	states	state	VERB
ijtc-78	37	10	that	that	SCONJ
ijtc-78	37	11	a	a	DET
ijtc-78	37	12	company	company	NOUN
ijtc-78	37	13	can	can	AUX
ijtc-78	37	14	be	be	AUX
ijtc-78	37	15	said	say	VERB
ijtc-78	37	16	to	to	PART
ijtc-78	37	17	excel	excel	VERB
ijtc-78	37	18	in	in	ADP
ijtc-78	37	19	a	a	DET
ijtc-78	37	20	stock	stock	NOUN
ijtc-78	37	21	market	market	NOUN
ijtc-78	37	22	competition	competition	NOUN
ijtc-78	37	23	and	and	CCONJ
ijtc-78	37	24	produces	produce	VERB
ijtc-78	37	25	good	good	ADJ
ijtc-78	37	26	quality	quality	NOUN
ijtc-78	37	27	financial	financial	ADJ
ijtc-78	37	28	performance	performance	NOUN
ijtc-78	37	29	on	on	ADP
ijtc-78	37	30	condition	condition	NOUN
ijtc-78	37	31	of	of	ADP
ijtc-78	37	32	owning	owning	NOUN
ijtc-78	37	33	,	,	PUNCT
ijtc-78	37	34	controlling	control	VERB
ijtc-78	37	35	and	and	CCONJ
ijtc-78	37	36	being	be	AUX
ijtc-78	37	37	able	able	ADJ
ijtc-78	37	38	to	to	PART
ijtc-78	37	39	use	use	VERB
ijtc-78	37	40	all	all	DET
ijtc-78	37	41	important	important	ADJ
ijtc-78	37	42	assets	asset	NOUN
ijtc-78	37	43	(	(	PUNCT
ijtc-78	37	44	tangible	tangible	ADJ
ijtc-78	37	45	or	or	CCONJ
ijtc-78	37	46	intangible	intangible	ADJ
ijtc-78	37	47	assets	asset	NOUN
ijtc-78	37	48	)	)	PUNCT
ijtc-78	37	49	,	,	PUNCT
ijtc-78	37	50	reinforced	reinforce	VERB
ijtc-78	37	51	by	by	ADP
ijtc-78	37	52	ozkan	ozkan	ADJ
ijtc-78	37	53	research	research	NOUN
ijtc-78	37	54	,	,	PUNCT
ijtc-78	37	55	cakan	cakan	ADJ
ijtc-78	37	56	,	,	PUNCT
ijtc-78	37	57	&	&	CCONJ
ijtc-78	37	58	kayacan	kayacan	PROPN
ijtc-78	37	59	(	(	PUNCT
ijtc-78	37	60	2016	2016	NUM
ijtc-78	37	61	)	)	PUNCT
ijtc-78	37	62	which	which	PRON
ijtc-78	37	63	states	state	VERB
ijtc-78	37	64	that	that	SCONJ
ijtc-78	37	65	the	the	DET
ijtc-78	37	66	intellectual	intellectual	ADJ
ijtc-78	37	67	capital	capital	NOUN
ijtc-78	37	68	has	have	VERB
ijtc-78	37	69	a	a	DET
ijtc-78	37	70	positive	positive	ADJ
ijtc-78	37	71	influence	influence	NOUN
ijtc-78	37	72	on	on	ADP
ijtc-78	37	73	roa	roa	PROPN
ijtc-78	37	74	,	,	PUNCT
ijtc-78	37	75	the	the	PRON
ijtc-78	37	76	greater	great	ADJ
ijtc-78	37	77	the	the	DET
ijtc-78	37	78	intellectual	intellectual	ADJ
ijtc-78	37	79	capital	capital	NOUN
ijtc-78	37	80	,	,	PUNCT
ijtc-78	37	81	the	the	DET
ijtc-78	37	82	profits	profit	NOUN
ijtc-78	37	83	created	create	VERB
ijtc-78	37	84	directly	directly	ADV
ijtc-78	37	85	increase	increase	NOUN
ijtc-78	37	86	and	and	CCONJ
ijtc-78	37	87	the	the	DET
ijtc-78	37	88	value	value	NOUN
ijtc-78	37	89	of	of	ADP
ijtc-78	37	90	roa	roa	NOUN
ijtc-78	37	91	also	also	ADV
ijtc-78	37	92	increases	increase	VERB
ijtc-78	37	93	.	.	PUNCT
ijtc-78	38	1	does	do	AUX
ijtc-78	38	2	the	the	DET
ijtc-78	38	3	value	value	NOUN
ijtc-78	38	4	of	of	ADP
ijtc-78	38	5	the	the	DET
ijtc-78	38	6	company	company	NOUN
ijtc-78	38	7	affected	affect	VERB
ijtc-78	38	8	intellectual	intellectual	ADJ
ijtc-78	38	9	capital	capital	NOUN
ijtc-78	38	10	with	with	ADP
ijtc-78	38	11	financial	financial	ADJ
ijtc-78	38	12	performance	performance	NOUN
ijtc-78	38	13	as	as	ADP
ijtc-78	38	14	interesting	interesting	ADJ
ijtc-78	38	15	variables	variable	NOUN
ijtc-78	38	16	?	?	PUNCT
ijtc-78	39	1	junaedi	junaedi	PROPN
ijtc-78	39	2	,	,	PUNCT
ijtc-78	39	3	nuraina	nuraina	NOUN
ijtc-78	39	4	,	,	PUNCT
ijtc-78	39	5	sulistyowati	sulistyowati	PROPN
ijtc-78	39	6	118	118	NUM
ijtc-78	39	7	|	|	ADV
ijtc-78	39	8	ilomata	ilomata	PROPN
ijtc-78	39	9	international	international	ADJ
ijtc-78	39	10	journal	journal	NOUN
ijtc-78	39	11	of	of	ADP
ijtc-78	39	12	tax	tax	PROPN
ijtc-78	39	13	&	&	CCONJ
ijtc-78	39	14	accounting	accounting	PROPN
ijtc-78	39	15	vol	vol	NOUN
ijtc-78	39	16	.	.	PROPN
ijtc-78	39	17	1	1	NUM
ijtc-78	40	1	no	no	NOUN
ijtc-78	40	2	.	.	NOUN
ijtc-78	40	3	2	2	NUM
ijtc-78	40	4	march	march	PROPN
ijtc-78	40	5	2020	2020	NUM
ijtc-78	40	6	b.	b.	PROPN
ijtc-78	40	7	results	result	NOUN
ijtc-78	40	8	of	of	ADP
ijtc-78	40	9	analysis	analysis	NOUN
ijtc-78	40	10	of	of	ADP
ijtc-78	40	11	intellectual	intellectual	ADJ
ijtc-78	40	12	capital	capital	NOUN
ijtc-78	40	13	regression	regression	NOUN
ijtc-78	40	14	(	(	PUNCT
ijtc-78	40	15	x1	x1	PROPN
ijtc-78	40	16	)	)	PUNCT
ijtc-78	40	17	on	on	ADP
ijtc-78	40	18	firm	firm	ADJ
ijtc-78	40	19	value	value	NOUN
ijtc-78	40	20	(	(	PUNCT
ijtc-78	40	21	y	y	NOUN
ijtc-78	40	22	)	)	PUNCT
ijtc-78	40	23	the	the	DET
ijtc-78	40	24	partial	partial	ADJ
ijtc-78	40	25	significance	significance	NOUN
ijtc-78	40	26	test	test	NOUN
ijtc-78	40	27	(	(	PUNCT
ijtc-78	40	28	t	t	PROPN
ijtc-78	40	29	test	test	NOUN
ijtc-78	40	30	)	)	PUNCT
ijtc-78	40	31	produces	produce	VERB
ijtc-78	40	32	a	a	DET
ijtc-78	40	33	constant	constant	ADJ
ijtc-78	40	34	value	value	NOUN
ijtc-78	40	35	and	and	CCONJ
ijtc-78	40	36	vaictm	vaictm	ADJ
ijtc-78	40	37	of	of	ADP
ijtc-78	40	38	0,000	0,000	NUM
ijtc-78	40	39	,	,	PUNCT
ijtc-78	40	40	which	which	PRON
ijtc-78	40	41	is	be	AUX
ijtc-78	40	42	found	find	VERB
ijtc-78	40	43	in	in	ADP
ijtc-78	40	44	table	table	NOUN
ijtc-78	40	45	2	2	NUM
ijtc-78	40	46	as	as	SCONJ
ijtc-78	40	47	follows	follow	VERB
ijtc-78	40	48	:	:	PUNCT
ijtc-78	40	49	table	table	NOUN
ijtc-78	40	50	2	2	NUM
ijtc-78	40	51	.	.	PUNCT
ijtc-78	40	52	results	result	NOUN
ijtc-78	40	53	(	(	PUNCT
ijtc-78	40	54	t	t	NOUN
ijtc-78	40	55	test	test	NOUN
ijtc-78	40	56	)	)	PUNCT
ijtc-78	40	57	model	model	NOUN
ijtc-78	40	58	t	t	PROPN
ijtc-78	40	59	significant	significant	ADJ
ijtc-78	40	60	constant	constant	ADJ
ijtc-78	40	61	-4,418	-4,418	NOUN
ijtc-78	40	62	0,000	0,000	NUM
ijtc-78	40	63	vaictm	vaictm	ADJ
ijtc-78	40	64	4,298	4,298	NUM
ijtc-78	40	65	0,000	0,000	NUM
ijtc-78	40	66	source	source	NOUN
ijtc-78	40	67	:	:	PUNCT
ijtc-78	40	68	spss	spss	PROPN
ijtc-78	40	69	version	version	NOUN
ijtc-78	40	70	22	22	NUM
ijtc-78	40	71	table	table	NOUN
ijtc-78	40	72	2	2	NUM
ijtc-78	40	73	shows	show	VERB
ijtc-78	40	74	that	that	SCONJ
ijtc-78	40	75	the	the	DET
ijtc-78	40	76	significance	significance	NOUN
ijtc-78	40	77	value	value	NOUN
ijtc-78	40	78	obtained	obtain	VERB
ijtc-78	40	79	from	from	ADP
ijtc-78	40	80	the	the	DET
ijtc-78	40	81	test	test	NOUN
ijtc-78	40	82	was	be	AUX
ijtc-78	40	83	0,000	0,000	NUM
ijtc-78	40	84	below	below	ADP
ijtc-78	40	85	0.05	0.05	NUM
ijtc-78	40	86	.	.	PUNCT
ijtc-78	41	1	thus	thus	ADV
ijtc-78	41	2	it	it	PRON
ijtc-78	41	3	can	can	AUX
ijtc-78	41	4	be	be	AUX
ijtc-78	41	5	concluded	conclude	VERB
ijtc-78	41	6	that	that	SCONJ
ijtc-78	41	7	intellectual	intellectual	ADJ
ijtc-78	41	8	capital	capital	NOUN
ijtc-78	41	9	has	have	VERB
ijtc-78	41	10	a	a	DET
ijtc-78	41	11	significant	significant	ADJ
ijtc-78	41	12	effect	effect	NOUN
ijtc-78	41	13	on	on	ADP
ijtc-78	41	14	firm	firm	ADJ
ijtc-78	41	15	value	value	NOUN
ijtc-78	41	16	.	.	PUNCT
ijtc-78	42	1	based	base	VERB
ijtc-78	42	2	on	on	ADP
ijtc-78	42	3	satakeholder	satakeholder	NOUN
ijtc-78	42	4	theory	theory	NOUN
ijtc-78	42	5	which	which	PRON
ijtc-78	42	6	states	state	VERB
ijtc-78	42	7	that	that	SCONJ
ijtc-78	42	8	intellectual	intellectual	ADJ
ijtc-78	42	9	capital	capital	NOUN
ijtc-78	42	10	is	be	AUX
ijtc-78	42	11	believed	believe	VERB
ijtc-78	42	12	to	to	PART
ijtc-78	42	13	have	have	VERB
ijtc-78	42	14	an	an	DET
ijtc-78	42	15	important	important	ADJ
ijtc-78	42	16	influence	influence	NOUN
ijtc-78	42	17	in	in	ADP
ijtc-78	42	18	increasing	increase	VERB
ijtc-78	42	19	the	the	DET
ijtc-78	42	20	value	value	NOUN
ijtc-78	42	21	of	of	ADP
ijtc-78	42	22	a	a	DET
ijtc-78	42	23	company	company	NOUN
ijtc-78	42	24	,	,	PUNCT
ijtc-78	42	25	in	in	ADP
ijtc-78	42	26	line	line	NOUN
ijtc-78	42	27	with	with	ADP
ijtc-78	42	28	the	the	DET
ijtc-78	42	29	opinion	opinion	NOUN
ijtc-78	42	30	of	of	ADP
ijtc-78	42	31	hamidah	hamidah	PROPN
ijtc-78	42	32	&	&	CCONJ
ijtc-78	42	33	sari	sari	PROPN
ijtc-78	42	34	(	(	PUNCT
ijtc-78	42	35	2014	2014	NUM
ijtc-78	42	36	)	)	PUNCT
ijtc-78	42	37	which	which	PRON
ijtc-78	42	38	proves	prove	VERB
ijtc-78	42	39	that	that	SCONJ
ijtc-78	42	40	intellectual	intellectual	ADJ
ijtc-78	42	41	capital	capital	NOUN
ijtc-78	42	42	is	be	AUX
ijtc-78	42	43	included	include	VERB
ijtc-78	42	44	in	in	ADP
ijtc-78	42	45	the	the	DET
ijtc-78	42	46	source	source	NOUN
ijtc-78	42	47	of	of	ADP
ijtc-78	42	48	knowledge	knowledge	NOUN
ijtc-78	42	49	,	,	PUNCT
ijtc-78	42	50	can	can	AUX
ijtc-78	42	51	significantly	significantly	ADV
ijtc-78	42	52	have	have	VERB
ijtc-78	42	53	an	an	DET
ijtc-78	42	54	impact	impact	NOUN
ijtc-78	42	55	on	on	ADP
ijtc-78	42	56	increasing	increase	VERB
ijtc-78	42	57	the	the	DET
ijtc-78	42	58	wealth	wealth	NOUN
ijtc-78	42	59	of	of	ADP
ijtc-78	42	60	a	a	DET
ijtc-78	42	61	company	company	NOUN
ijtc-78	42	62	,	,	PUNCT
ijtc-78	42	63	agree	agree	VERB
ijtc-78	42	64	also	also	ADV
ijtc-78	42	65	with	with	ADP
ijtc-78	42	66	nuryaman	nuryaman	NOUN
ijtc-78	42	67	(	(	PUNCT
ijtc-78	42	68	2015	2015	NUM
ijtc-78	42	69	)	)	PUNCT
ijtc-78	42	70	which	which	PRON
ijtc-78	42	71	states	state	VERB
ijtc-78	42	72	that	that	SCONJ
ijtc-78	42	73	intellectual	intellectual	ADJ
ijtc-78	42	74	capital	capital	NOUN
ijtc-78	42	75	has	have	VERB
ijtc-78	42	76	a	a	DET
ijtc-78	42	77	positive	positive	ADJ
ijtc-78	42	78	influence	influence	NOUN
ijtc-78	42	79	on	on	ADP
ijtc-78	42	80	company	company	NOUN
ijtc-78	42	81	value	value	NOUN
ijtc-78	42	82	,	,	PUNCT
ijtc-78	42	83	and	and	CCONJ
ijtc-78	42	84	supported	support	VERB
ijtc-78	42	85	by	by	ADP
ijtc-78	42	86	sudibya	sudibya	NOUN
ijtc-78	42	87	&	&	CCONJ
ijtc-78	42	88	restuti	restuti	PROPN
ijtc-78	42	89	(	(	PUNCT
ijtc-78	42	90	2014	2014	NUM
ijtc-78	42	91	)	)	PUNCT
ijtc-78	42	92	which	which	PRON
ijtc-78	42	93	proves	prove	VERB
ijtc-78	42	94	that	that	SCONJ
ijtc-78	42	95	intellectual	intellectual	ADJ
ijtc-78	42	96	capital	capital	NOUN
ijtc-78	42	97	has	have	VERB
ijtc-78	42	98	a	a	DET
ijtc-78	42	99	good	good	ADJ
ijtc-78	42	100	influence	influence	NOUN
ijtc-78	42	101	on	on	ADP
ijtc-78	42	102	firm	firm	ADJ
ijtc-78	42	103	value	value	NOUN
ijtc-78	42	104	.	.	PUNCT
ijtc-78	43	1	this	this	PRON
ijtc-78	43	2	is	be	AUX
ijtc-78	43	3	because	because	SCONJ
ijtc-78	43	4	the	the	DET
ijtc-78	43	5	maximum	maximum	ADJ
ijtc-78	43	6	utilization	utilization	NOUN
ijtc-78	43	7	of	of	ADP
ijtc-78	43	8	intellectual	intellectual	ADJ
ijtc-78	43	9	capital	capital	NOUN
ijtc-78	43	10	can	can	AUX
ijtc-78	43	11	affect	affect	VERB
ijtc-78	43	12	the	the	DET
ijtc-78	43	13	attractiveness	attractiveness	NOUN
ijtc-78	43	14	of	of	ADP
ijtc-78	43	15	investors	investor	NOUN
ijtc-78	43	16	,	,	PUNCT
ijtc-78	43	17	thereby	thereby	ADV
ijtc-78	43	18	directly	directly	ADV
ijtc-78	43	19	increasing	increase	VERB
ijtc-78	43	20	their	their	PRON
ijtc-78	43	21	perception	perception	NOUN
ijtc-78	43	22	of	of	ADP
ijtc-78	43	23	the	the	DET
ijtc-78	43	24	value	value	NOUN
ijtc-78	43	25	of	of	ADP
ijtc-78	43	26	a	a	DET
ijtc-78	43	27	company	company	NOUN
ijtc-78	43	28	.	.	PUNCT
ijtc-78	44	1	c.	c.	PROPN
ijtc-78	44	2	financial	financial	ADJ
ijtc-78	44	3	performance	performance	NOUN
ijtc-78	44	4	mediates	mediate	VERB
ijtc-78	44	5	the	the	DET
ijtc-78	44	6	relationship	relationship	NOUN
ijtc-78	44	7	between	between	ADP
ijtc-78	44	8	intellectual	intellectual	ADJ
ijtc-78	44	9	capital	capital	NOUN
ijtc-78	44	10	and	and	CCONJ
ijtc-78	44	11	company	company	NOUN
ijtc-78	44	12	value	value	NOUN
ijtc-78	44	13	testing	test	VERB
ijtc-78	44	14	the	the	DET
ijtc-78	44	15	presence	presence	NOUN
ijtc-78	44	16	or	or	CCONJ
ijtc-78	44	17	absence	absence	NOUN
ijtc-78	44	18	of	of	ADP
ijtc-78	44	19	the	the	DET
ijtc-78	44	20	influence	influence	NOUN
ijtc-78	44	21	of	of	ADP
ijtc-78	44	22	financial	financial	ADJ
ijtc-78	44	23	performance	performance	NOUN
ijtc-78	44	24	in	in	ADP
ijtc-78	44	25	mediating	mediate	VERB
ijtc-78	44	26	the	the	DET
ijtc-78	44	27	relationship	relationship	NOUN
ijtc-78	44	28	of	of	ADP
ijtc-78	44	29	intellectual	intellectual	ADJ
ijtc-78	44	30	capital	capital	NOUN
ijtc-78	44	31	to	to	ADP
ijtc-78	44	32	the	the	DET
ijtc-78	44	33	value	value	NOUN
ijtc-78	44	34	of	of	ADP
ijtc-78	44	35	the	the	DET
ijtc-78	44	36	company	company	NOUN
ijtc-78	44	37	,	,	PUNCT
ijtc-78	44	38	researchers	researcher	NOUN
ijtc-78	44	39	look	look	VERB
ijtc-78	44	40	for	for	ADP
ijtc-78	44	41	the	the	DET
ijtc-78	44	42	influence	influence	NOUN
ijtc-78	44	43	of	of	ADP
ijtc-78	44	44	financial	financial	ADJ
ijtc-78	44	45	performance	performance	NOUN
ijtc-78	44	46	first	first	ADV
ijtc-78	44	47	for	for	ADP
ijtc-78	44	48	the	the	DET
ijtc-78	44	49	value	value	NOUN
ijtc-78	44	50	of	of	ADP
ijtc-78	44	51	the	the	DET
ijtc-78	44	52	company	company	NOUN
ijtc-78	44	53	,	,	PUNCT
ijtc-78	44	54	then	then	ADV
ijtc-78	44	55	the	the	DET
ijtc-78	44	56	next	next	ADJ
ijtc-78	44	57	step	step	NOUN
ijtc-78	44	58	is	be	AUX
ijtc-78	44	59	to	to	PART
ijtc-78	44	60	do	do	VERB
ijtc-78	44	61	a	a	DET
ijtc-78	44	62	mediation	mediation	NOUN
ijtc-78	44	63	test	test	NOUN
ijtc-78	44	64	and	and	CCONJ
ijtc-78	44	65	a	a	DET
ijtc-78	44	66	sobel	sobel	NOUN
ijtc-78	44	67	test	test	NOUN
ijtc-78	44	68	.	.	PUNCT
ijtc-78	45	1	1	1	X
ijtc-78	45	2	.	.	X
ijtc-78	45	3	results	result	NOUN
ijtc-78	45	4	of	of	ADP
ijtc-78	45	5	analysis	analysis	NOUN
ijtc-78	45	6	of	of	ADP
ijtc-78	45	7	intellectual	intellectual	ADJ
ijtc-78	45	8	capital	capital	NOUN
ijtc-78	45	9	regression	regression	NOUN
ijtc-78	45	10	(	(	PUNCT
ijtc-78	45	11	x1	x1	PROPN
ijtc-78	45	12	)	)	PUNCT
ijtc-78	45	13	and	and	CCONJ
ijtc-78	45	14	financial	financial	ADJ
ijtc-78	45	15	performance	performance	NOUN
ijtc-78	45	16	(	(	PUNCT
ijtc-78	45	17	x2	x2	PROPN
ijtc-78	45	18	)	)	PUNCT
ijtc-78	45	19	against	against	ADP
ijtc-78	45	20	corporate	corporate	ADJ
ijtc-78	45	21	value	value	NOUN
ijtc-78	45	22	/	/	SYM
ijtc-78	45	23	pbv	pbv	ADJ
ijtc-78	45	24	(	(	PUNCT
ijtc-78	45	25	y	y	NOUN
ijtc-78	45	26	)	)	PUNCT
ijtc-78	45	27	after	after	ADP
ijtc-78	45	28	a	a	DET
ijtc-78	45	29	regression	regression	NOUN
ijtc-78	45	30	analysis	analysis	NOUN
ijtc-78	45	31	the	the	DET
ijtc-78	45	32	results	result	NOUN
ijtc-78	45	33	obtained	obtain	VERB
ijtc-78	45	34	are	be	AUX
ijtc-78	45	35	constant	constant	ADJ
ijtc-78	45	36	values	value	NOUN
ijtc-78	45	37	of	of	ADP
ijtc-78	45	38	0.010	0.010	NUM
ijtc-78	45	39	,	,	PUNCT
ijtc-78	45	40	vaictm	vaictm	ADJ
ijtc-78	45	41	of	of	ADP
ijtc-78	45	42	0.000	0.000	NUM
ijtc-78	45	43	,	,	PUNCT
ijtc-78	45	44	and	and	CCONJ
ijtc-78	45	45	roa	roa	NOUN
ijtc-78	45	46	of	of	ADP
ijtc-78	45	47	0.705	0.705	NUM
ijtc-78	45	48	which	which	PRON
ijtc-78	45	49	can	can	AUX
ijtc-78	45	50	be	be	AUX
ijtc-78	45	51	observed	observe	VERB
ijtc-78	45	52	from	from	ADP
ijtc-78	45	53	table	table	NOUN
ijtc-78	45	54	3	3	NUM
ijtc-78	45	55	.	.	PUNCT
ijtc-78	45	56	table	table	NOUN
ijtc-78	45	57	3	3	NUM
ijtc-78	45	58	.	.	PUNCT
ijtc-78	46	1	intellectual	intellectual	ADJ
ijtc-78	46	2	capital_ic	capital_ic	PROPN
ijtc-78	46	3	regression	regression	NOUN
ijtc-78	46	4	model	model	NOUN
ijtc-78	46	5	and	and	CCONJ
ijtc-78	46	6	financial	financial	ADJ
ijtc-78	46	7	performance	performance	NOUN
ijtc-78	46	8	of	of	ADP
ijtc-78	46	9	pbv	pbv	ADJ
ijtc-78	46	10	model	model	NOUN
ijtc-78	46	11	coefficient	coefficient	NOUN
ijtc-78	46	12	t	t	PROPN
ijtc-78	46	13	significant	significant	ADJ
ijtc-78	46	14	constant	constant	ADJ
ijtc-78	46	15	-1,690	-1,690	NOUN
ijtc-78	46	16	-2,627	-2,627	NOUN
ijtc-78	46	17	0,010	0,010	NUM
ijtc-78	46	18	vaictm	vaictm	ADJ
ijtc-78	46	19	0,716	0,716	NUM
ijtc-78	46	20	3,899	3,899	NUM
ijtc-78	46	21	0,000	0,000	NUM
ijtc-78	46	22	roa	roa	PROPN
ijtc-78	46	23	-0,043	-0,043	PROPN
ijtc-78	46	24	-0,379	-0,379	PROPN
ijtc-78	46	25	0,705	0,705	NUM
ijtc-78	46	26	source	source	NOUN
ijtc-78	46	27	:	:	PUNCT
ijtc-78	46	28	spss	spss	PROPN
ijtc-78	46	29	version	version	NOUN
ijtc-78	46	30	22	22	NUM
ijtc-78	46	31	table	table	NOUN
ijtc-78	46	32	3	3	NUM
ijtc-78	46	33	shows	show	VERB
ijtc-78	46	34	the	the	DET
ijtc-78	46	35	multiple	multiple	ADJ
ijtc-78	46	36	linear	linear	ADJ
ijtc-78	46	37	regression	regression	NOUN
ijtc-78	46	38	equation	equation	NOUN
ijtc-78	46	39	as	as	SCONJ
ijtc-78	46	40	follows	follow	VERB
ijtc-78	46	41	:	:	PUNCT
ijtc-78	46	42	y=	y=	PRON
ijtc-78	46	43	-1,690	-1,690	VERB
ijtc-78	46	44	+	+	NOUN
ijtc-78	46	45	0,716vaictm-0,043roa	0,716vaictm-0,043roa	NOUN
ijtc-78	46	46	the	the	DET
ijtc-78	46	47	above	above	ADJ
ijtc-78	46	48	equation	equation	NOUN
ijtc-78	46	49	is	be	AUX
ijtc-78	46	50	a	a	DET
ijtc-78	46	51	model	model	NOUN
ijtc-78	46	52	obtained	obtain	VERB
ijtc-78	46	53	from	from	ADP
ijtc-78	46	54	data	datum	NOUN
ijtc-78	46	55	that	that	PRON
ijtc-78	46	56	has	have	AUX
ijtc-78	46	57	been	be	AUX
ijtc-78	46	58	transformed	transform	VERB
ijtc-78	46	59	to	to	ADP
ijtc-78	46	60	a	a	DET
ijtc-78	46	61	log	log	NOUN
ijtc-78	46	62	because	because	SCONJ
ijtc-78	46	63	at	at	ADP
ijtc-78	46	64	the	the	DET
ijtc-78	46	65	beginning	beginning	NOUN
ijtc-78	46	66	of	of	ADP
ijtc-78	46	67	testing	test	VERB
ijtc-78	46	68	the	the	DET
ijtc-78	46	69	classical	classical	ADJ
ijtc-78	46	70	assumptions	assumption	NOUN
ijtc-78	46	71	,	,	PUNCT
ijtc-78	46	72	the	the	DET
ijtc-78	46	73	assumption	assumption	NOUN
ijtc-78	46	74	of	of	ADP
ijtc-78	46	75	normality	normality	NOUN
ijtc-78	46	76	is	be	AUX
ijtc-78	46	77	not	not	PART
ijtc-78	46	78	met	meet	VERB
ijtc-78	46	79	.	.	PUNCT
ijtc-78	47	1	the	the	DET
ijtc-78	47	2	equation	equation	NOUN
ijtc-78	47	3	with	with	ADP
ijtc-78	47	4	the	the	DET
ijtc-78	47	5	anti	anti	ADJ
ijtc-78	47	6	-	-	ADJ
ijtc-78	47	7	log	log	ADJ
ijtc-78	47	8	value	value	NOUN
ijtc-78	47	9	to	to	PART
ijtc-78	47	10	return	return	VERB
ijtc-78	47	11	to	to	ADP
ijtc-78	47	12	the	the	DET
ijtc-78	47	13	original	original	ADJ
ijtc-78	47	14	data	data	NOUN
ijtc-78	47	15	is	be	AUX
ijtc-78	47	16	as	as	SCONJ
ijtc-78	47	17	follows	follow	VERB
ijtc-78	47	18	:	:	PUNCT
ijtc-78	47	19	y=	y=	NUM
ijtc-78	47	20	0,185	0,185	NUM
ijtc-78	48	1	+	+	SYM
ijtc-78	48	2	2,046vaictm+1,044roa	2,046vaictm+1,044roa	NOUN
ijtc-78	48	3	based	base	VERB
ijtc-78	48	4	on	on	ADP
ijtc-78	48	5	table	table	NOUN
ijtc-78	48	6	3	3	NUM
ijtc-78	48	7	and	and	CCONJ
ijtc-78	48	8	the	the	DET
ijtc-78	48	9	above	above	ADJ
ijtc-78	48	10	model	model	NOUN
ijtc-78	48	11	can	can	AUX
ijtc-78	48	12	be	be	AUX
ijtc-78	48	13	explained	explain	VERB
ijtc-78	48	14	if	if	SCONJ
ijtc-78	48	15	the	the	DET
ijtc-78	48	16	variable	variable	ADJ
ijtc-78	48	17	intellectual	intellectual	ADJ
ijtc-78	48	18	capital	capital	NOUN
ijtc-78	48	19	and	and	CCONJ
ijtc-78	48	20	financial	financial	ADJ
ijtc-78	48	21	performance	performance	NOUN
ijtc-78	48	22	both	both	PRON
ijtc-78	48	23	have	have	VERB
ijtc-78	48	24	a	a	DET
ijtc-78	48	25	value	value	NOUN
ijtc-78	48	26	of	of	ADP
ijtc-78	48	27	0	0	NUM
ijtc-78	48	28	,	,	PUNCT
ijtc-78	48	29	so	so	ADV
ijtc-78	48	30	the	the	DET
ijtc-78	48	31	variable	variable	ADJ
ijtc-78	48	32	y	y	PROPN
ijtc-78	48	33	or	or	CCONJ
ijtc-78	48	34	the	the	DET
ijtc-78	48	35	value	value	NOUN
ijtc-78	48	36	of	of	ADP
ijtc-78	48	37	the	the	DET
ijtc-78	48	38	company	company	NOUN
ijtc-78	48	39	(	(	PUNCT
ijtc-78	48	40	pbv	pbv	VERB
ijtc-78	48	41	)	)	PUNCT
ijtc-78	48	42	is	be	AUX
ijtc-78	48	43	worth	worth	ADJ
ijtc-78	48	44	0.185	0.185	NUM
ijtc-78	48	45	.	.	PUNCT
ijtc-78	49	1	if	if	SCONJ
ijtc-78	49	2	intellectual	intellectual	ADJ
ijtc-78	49	3	capital	capital	NOUN
ijtc-78	49	4	(	(	PUNCT
ijtc-78	49	5	vaictm	vaictm	ADJ
ijtc-78	49	6	)	)	PUNCT
ijtc-78	49	7	experiences	experience	VERB
ijtc-78	49	8	an	an	DET
ijtc-78	49	9	increase	increase	NOUN
ijtc-78	49	10	of	of	ADP
ijtc-78	49	11	1	1	NUM
ijtc-78	49	12	(	(	PUNCT
ijtc-78	49	13	one	one	NUM
ijtc-78	49	14	)	)	PUNCT
ijtc-78	49	15	unit	unit	NOUN
ijtc-78	49	16	,	,	PUNCT
ijtc-78	49	17	it	it	PRON
ijtc-78	49	18	does	do	VERB
ijtc-78	49	19	the	the	DET
ijtc-78	49	20	value	value	NOUN
ijtc-78	49	21	of	of	ADP
ijtc-78	49	22	the	the	DET
ijtc-78	49	23	company	company	NOUN
ijtc-78	49	24	affected	affect	VERB
ijtc-78	49	25	intellectual	intellectual	ADJ
ijtc-78	49	26	capital	capital	NOUN
ijtc-78	49	27	with	with	ADP
ijtc-78	49	28	financial	financial	ADJ
ijtc-78	49	29	performance	performance	NOUN
ijtc-78	49	30	as	as	ADP
ijtc-78	49	31	interesting	interesting	ADJ
ijtc-78	49	32	variables	variable	NOUN
ijtc-78	49	33	?	?	PUNCT
ijtc-78	50	1	junaedi	junaedi	PROPN
ijtc-78	50	2	,	,	PUNCT
ijtc-78	50	3	nuraina	nuraina	NOUN
ijtc-78	50	4	,	,	PUNCT
ijtc-78	50	5	sulistyowati	sulistyowati	PROPN
ijtc-78	50	6	119	119	NUM
ijtc-78	50	7	|	|	ADV
ijtc-78	50	8	ilomata	ilomata	PROPN
ijtc-78	50	9	international	international	ADJ
ijtc-78	50	10	journal	journal	NOUN
ijtc-78	50	11	of	of	ADP
ijtc-78	50	12	tax	tax	PROPN
ijtc-78	50	13	&	&	CCONJ
ijtc-78	50	14	accounting	accounting	PROPN
ijtc-78	50	15	vol	vol	NOUN
ijtc-78	50	16	.	.	PROPN
ijtc-78	50	17	1	1	NUM
ijtc-78	50	18	no	no	NOUN
ijtc-78	50	19	.	.	NOUN
ijtc-78	50	20	2	2	NUM
ijtc-78	50	21	march	march	NOUN
ijtc-78	50	22	2020	2020	NUM
ijtc-78	50	23	can	can	AUX
ijtc-78	50	24	cause	cause	VERB
ijtc-78	50	25	the	the	DET
ijtc-78	50	26	value	value	NOUN
ijtc-78	50	27	of	of	ADP
ijtc-78	50	28	the	the	DET
ijtc-78	50	29	company	company	NOUN
ijtc-78	50	30	(	(	PUNCT
ijtc-78	50	31	pbv	pbv	VERB
ijtc-78	50	32	)	)	PUNCT
ijtc-78	50	33	to	to	PART
ijtc-78	50	34	increase	increase	VERB
ijtc-78	50	35	to	to	ADP
ijtc-78	50	36	2,046	2,046	NUM
ijtc-78	50	37	units	unit	NOUN
ijtc-78	50	38	provided	provide	VERB
ijtc-78	50	39	the	the	DET
ijtc-78	50	40	other	other	ADJ
ijtc-78	50	41	variables	variable	NOUN
ijtc-78	50	42	are	be	AUX
ijtc-78	50	43	constant	constant	ADJ
ijtc-78	50	44	or	or	CCONJ
ijtc-78	50	45	zero	zero	NUM
ijtc-78	50	46	.	.	PUNCT
ijtc-78	51	1	then	then	ADV
ijtc-78	51	2	if	if	SCONJ
ijtc-78	51	3	the	the	DET
ijtc-78	51	4	financial	financial	ADJ
ijtc-78	51	5	performance	performance	NOUN
ijtc-78	51	6	(	(	PUNCT
ijtc-78	51	7	roa	roa	NOUN
ijtc-78	51	8	)	)	PUNCT
ijtc-78	51	9	has	have	AUX
ijtc-78	51	10	increased	increase	VERB
ijtc-78	51	11	by	by	ADP
ijtc-78	51	12	1	1	NUM
ijtc-78	51	13	(	(	PUNCT
ijtc-78	51	14	one	one	NUM
ijtc-78	51	15	)	)	PUNCT
ijtc-78	51	16	unit	unit	NOUN
ijtc-78	51	17	,	,	PUNCT
ijtc-78	51	18	the	the	DET
ijtc-78	51	19	company	company	NOUN
ijtc-78	51	20	value	value	NOUN
ijtc-78	51	21	(	(	PUNCT
ijtc-78	51	22	pbv	pbv	VERB
ijtc-78	51	23	)	)	PUNCT
ijtc-78	51	24	will	will	AUX
ijtc-78	51	25	experience	experience	VERB
ijtc-78	51	26	a	a	DET
ijtc-78	51	27	decrease	decrease	NOUN
ijtc-78	51	28	of	of	ADP
ijtc-78	51	29	1,044	1,044	NUM
ijtc-78	51	30	units	unit	NOUN
ijtc-78	51	31	provided	provide	VERB
ijtc-78	51	32	the	the	DET
ijtc-78	51	33	other	other	ADJ
ijtc-78	51	34	variables	variable	NOUN
ijtc-78	51	35	are	be	AUX
ijtc-78	51	36	constant	constant	ADJ
ijtc-78	51	37	or	or	CCONJ
ijtc-78	51	38	zero	zero	NUM
ijtc-78	51	39	.	.	PUNCT
ijtc-78	52	1	furthermore	furthermore	ADV
ijtc-78	52	2	,	,	PUNCT
ijtc-78	52	3	after	after	SCONJ
ijtc-78	52	4	a	a	DET
ijtc-78	52	5	partial	partial	ADJ
ijtc-78	52	6	significance	significance	NOUN
ijtc-78	52	7	test	test	NOUN
ijtc-78	52	8	(	(	PUNCT
ijtc-78	52	9	t	t	PROPN
ijtc-78	52	10	test	test	NOUN
ijtc-78	52	11	)	)	PUNCT
ijtc-78	52	12	was	be	AUX
ijtc-78	52	13	obtained	obtain	VERB
ijtc-78	52	14	,	,	PUNCT
ijtc-78	52	15	the	the	DET
ijtc-78	52	16	results	result	NOUN
ijtc-78	52	17	obtained	obtain	VERB
ijtc-78	52	18	a	a	DET
ijtc-78	52	19	constant	constant	ADJ
ijtc-78	52	20	value	value	NOUN
ijtc-78	52	21	of	of	ADP
ijtc-78	52	22	0.010	0.010	NUM
ijtc-78	52	23	,	,	PUNCT
ijtc-78	52	24	vaictm	vaictm	ADJ
ijtc-78	52	25	of	of	ADP
ijtc-78	52	26	0.000	0.000	NUM
ijtc-78	52	27	,	,	PUNCT
ijtc-78	52	28	and	and	CCONJ
ijtc-78	52	29	roa	roa	NOUN
ijtc-78	52	30	of	of	ADP
ijtc-78	52	31	0.705	0.705	NUM
ijtc-78	52	32	as	as	SCONJ
ijtc-78	52	33	can	can	AUX
ijtc-78	52	34	be	be	AUX
ijtc-78	52	35	seen	see	VERB
ijtc-78	52	36	from	from	ADP
ijtc-78	52	37	table	table	NOUN
ijtc-78	52	38	4	4	NUM
ijtc-78	52	39	.	.	PUNCT
ijtc-78	52	40	table	table	NOUN
ijtc-78	52	41	4	4	NUM
ijtc-78	52	42	.	.	PUNCT
ijtc-78	52	43	results	result	NOUN
ijtc-78	52	44	(	(	PUNCT
ijtc-78	52	45	t	t	NOUN
ijtc-78	52	46	test	test	NOUN
ijtc-78	52	47	)	)	PUNCT
ijtc-78	52	48	model	model	NOUN
ijtc-78	52	49	t	t	PROPN
ijtc-78	52	50	significant	significant	ADJ
ijtc-78	52	51	constant	constant	ADJ
ijtc-78	52	52	-2,627	-2,627	NOUN
ijtc-78	52	53	0,010	0,010	NUM
ijtc-78	52	54	vaictm	vaictm	ADJ
ijtc-78	52	55	3,899	3,899	NUM
ijtc-78	52	56	0,000	0,000	NUM
ijtc-78	52	57	roa	roa	PROPN
ijtc-78	52	58	-0,379	-0,379	PROPN
ijtc-78	52	59	0,705	0,705	NUM
ijtc-78	52	60	source	source	NOUN
ijtc-78	52	61	:	:	PUNCT
ijtc-78	52	62	spss	spss	PROPN
ijtc-78	52	63	version	version	NOUN
ijtc-78	52	64	22	22	NUM
ijtc-78	52	65	table	table	NOUN
ijtc-78	52	66	4	4	NUM
ijtc-78	52	67	shows	show	VERB
ijtc-78	52	68	the	the	DET
ijtc-78	52	69	results	result	NOUN
ijtc-78	52	70	of	of	ADP
ijtc-78	52	71	the	the	DET
ijtc-78	52	72	t	t	PROPN
ijtc-78	52	73	test	test	NOUN
ijtc-78	52	74	for	for	ADP
ijtc-78	52	75	the	the	DET
ijtc-78	52	76	analysis	analysis	NOUN
ijtc-78	52	77	of	of	ADP
ijtc-78	52	78	intellectual	intellectual	ADJ
ijtc-78	52	79	capital	capital	NOUN
ijtc-78	52	80	regression	regression	NOUN
ijtc-78	52	81	and	and	CCONJ
ijtc-78	52	82	financial	financial	ADJ
ijtc-78	52	83	performance	performance	NOUN
ijtc-78	52	84	to	to	PART
ijtc-78	52	85	firm	firm	ADJ
ijtc-78	52	86	value	value	NOUN
ijtc-78	52	87	(	(	PUNCT
ijtc-78	52	88	pbv	pbv	ADJ
ijtc-78	52	89	)	)	PUNCT
ijtc-78	52	90	.	.	PUNCT
ijtc-78	53	1	variable	variable	ADJ
ijtc-78	53	2	intellectual	intellectual	PROPN
ijtc-78	53	3	capital_vaictm	capital_vaictm	PROPN
ijtc-78	53	4	t	t	PROPN
ijtc-78	53	5	value	value	NOUN
ijtc-78	53	6	is	be	AUX
ijtc-78	53	7	3,899	3,899	NUM
ijtc-78	53	8	and	and	CCONJ
ijtc-78	53	9	significance	significance	NOUN
ijtc-78	53	10	is	be	AUX
ijtc-78	53	11	0,000	0,000	NUM
ijtc-78	53	12	.	.	PUNCT
ijtc-78	54	1	significant	significant	ADJ
ijtc-78	54	2	value	value	NOUN
ijtc-78	54	3	of	of	ADP
ijtc-78	54	4	0,000	0,000	NUM
ijtc-78	54	5	is	be	AUX
ijtc-78	54	6	far	far	ADV
ijtc-78	54	7	below	below	ADP
ijtc-78	54	8	0.05	0.05	NUM
ijtc-78	54	9	so	so	SCONJ
ijtc-78	54	10	it	it	PRON
ijtc-78	54	11	can	can	AUX
ijtc-78	54	12	be	be	AUX
ijtc-78	54	13	concluded	conclude	VERB
ijtc-78	54	14	that	that	SCONJ
ijtc-78	54	15	the	the	DET
ijtc-78	54	16	intellectual	intellectual	ADJ
ijtc-78	54	17	capital	capital	NOUN
ijtc-78	54	18	variable	variable	NOUN
ijtc-78	54	19	(	(	PUNCT
ijtc-78	54	20	vaictm	vaictm	ADJ
ijtc-78	54	21	)	)	PUNCT
ijtc-78	54	22	partially	partially	ADV
ijtc-78	54	23	has	have	VERB
ijtc-78	54	24	an	an	DET
ijtc-78	54	25	influence	influence	NOUN
ijtc-78	54	26	on	on	ADP
ijtc-78	54	27	firm	firm	ADJ
ijtc-78	54	28	value	value	NOUN
ijtc-78	54	29	(	(	PUNCT
ijtc-78	54	30	pbv	pbv	VERB
ijtc-78	54	31	)	)	PUNCT
ijtc-78	54	32	and	and	CCONJ
ijtc-78	54	33	the	the	DET
ijtc-78	54	34	financial	financial	ADJ
ijtc-78	54	35	performance	performance	NOUN
ijtc-78	54	36	variable	variable	NOUN
ijtc-78	54	37	(	(	PUNCT
ijtc-78	54	38	roa	roa	PROPN
ijtc-78	54	39	)	)	PUNCT
ijtc-78	54	40	has	have	VERB
ijtc-78	54	41	a	a	DET
ijtc-78	54	42	t	t	NOUN
ijtc-78	54	43	value	value	NOUN
ijtc-78	54	44	of	of	ADP
ijtc-78	54	45	-0.379	-0.379	NOUN
ijtc-78	54	46	with	with	ADP
ijtc-78	54	47	a	a	DET
ijtc-78	54	48	significance	significance	NOUN
ijtc-78	54	49	of	of	ADP
ijtc-78	54	50	0.705	0.705	NUM
ijtc-78	54	51	.	.	PUNCT
ijtc-78	55	1	the	the	DET
ijtc-78	55	2	significance	significance	NOUN
ijtc-78	55	3	value	value	NOUN
ijtc-78	55	4	of	of	ADP
ijtc-78	55	5	0.705	0.705	NUM
ijtc-78	55	6	exceeds	exceed	NOUN
ijtc-78	55	7	the	the	DET
ijtc-78	55	8	value	value	NOUN
ijtc-78	55	9	of	of	ADP
ijtc-78	55	10	0.05	0.05	NUM
ijtc-78	55	11	so	so	SCONJ
ijtc-78	55	12	it	it	PRON
ijtc-78	55	13	can	can	AUX
ijtc-78	55	14	be	be	AUX
ijtc-78	55	15	concluded	conclude	VERB
ijtc-78	55	16	that	that	SCONJ
ijtc-78	55	17	financial	financial	ADJ
ijtc-78	55	18	performance	performance	NOUN
ijtc-78	55	19	(	(	PUNCT
ijtc-78	55	20	roa	roa	NOUN
ijtc-78	55	21	)	)	PUNCT
ijtc-78	55	22	partially	partially	ADV
ijtc-78	55	23	has	have	VERB
ijtc-78	55	24	no	no	DET
ijtc-78	55	25	effect	effect	NOUN
ijtc-78	55	26	on	on	ADP
ijtc-78	55	27	the	the	DET
ijtc-78	55	28	value	value	NOUN
ijtc-78	55	29	of	of	ADP
ijtc-78	55	30	the	the	DET
ijtc-78	55	31	company	company	NOUN
ijtc-78	55	32	(	(	PUNCT
ijtc-78	55	33	pbv	pbv	VERB
ijtc-78	55	34	)	)	PUNCT
ijtc-78	55	35	.	.	PUNCT
ijtc-78	56	1	2	2	X
ijtc-78	56	2	.	.	X
ijtc-78	56	3	mediation	mediation	NOUN
ijtc-78	56	4	test	test	NOUN
ijtc-78	56	5	to	to	PART
ijtc-78	56	6	detect	detect	VERB
ijtc-78	56	7	influence	influence	NOUN
ijtc-78	56	8	of	of	ADP
ijtc-78	56	9	financial	financial	ADJ
ijtc-78	56	10	performance	performance	NOUN
ijtc-78	56	11	(	(	PUNCT
ijtc-78	56	12	roa	roa	NOUN
ijtc-78	56	13	)	)	PUNCT
ijtc-78	56	14	in	in	ADP
ijtc-78	56	15	mediating	mediate	VERB
ijtc-78	56	16	intellectual	intellectual	ADJ
ijtc-78	56	17	capital_vaictm	capital_vaictm	ADJ
ijtc-78	56	18	relationship	relationship	NOUN
ijtc-78	56	19	to	to	ADP
ijtc-78	56	20	firm	firm	ADJ
ijtc-78	56	21	value	value	NOUN
ijtc-78	56	22	(	(	PUNCT
ijtc-78	56	23	pbv	pbv	ADJ
ijtc-78	56	24	)	)	PUNCT
ijtc-78	56	25	.	.	PUNCT
ijtc-78	57	1	mediation	mediation	NOUN
ijtc-78	57	2	test	test	NOUN
ijtc-78	57	3	is	be	AUX
ijtc-78	57	4	done	do	VERB
ijtc-78	57	5	by	by	ADP
ijtc-78	57	6	calculating	calculate	VERB
ijtc-78	57	7	the	the	DET
ijtc-78	57	8	coefficient	coefficient	NOUN
ijtc-78	57	9	obtained	obtain	VERB
ijtc-78	57	10	from	from	ADP
ijtc-78	57	11	the	the	DET
ijtc-78	57	12	results	result	NOUN
ijtc-78	57	13	of	of	ADP
ijtc-78	57	14	intellectual	intellectual	ADJ
ijtc-78	57	15	capital	capital	NOUN
ijtc-78	57	16	regression	regression	NOUN
ijtc-78	57	17	to	to	ADP
ijtc-78	57	18	financial	financial	ADJ
ijtc-78	57	19	performance	performance	NOUN
ijtc-78	57	20	and	and	CCONJ
ijtc-78	57	21	the	the	DET
ijtc-78	57	22	results	result	NOUN
ijtc-78	57	23	obtained	obtain	VERB
ijtc-78	57	24	from	from	ADP
ijtc-78	57	25	the	the	DET
ijtc-78	57	26	regression	regression	NOUN
ijtc-78	57	27	test	test	NOUN
ijtc-78	57	28	of	of	ADP
ijtc-78	57	29	intellectual	intellectual	ADJ
ijtc-78	57	30	capital	capital	NOUN
ijtc-78	57	31	variables	variable	NOUN
ijtc-78	57	32	and	and	CCONJ
ijtc-78	57	33	financial	financial	ADJ
ijtc-78	57	34	performance	performance	NOUN
ijtc-78	57	35	to	to	ADP
ijtc-78	57	36	the	the	DET
ijtc-78	57	37	company	company	NOUN
ijtc-78	57	38	value	value	NOUN
ijtc-78	57	39	whose	whose	DET
ijtc-78	57	40	results	result	NOUN
ijtc-78	57	41	can	can	AUX
ijtc-78	57	42	be	be	AUX
ijtc-78	57	43	observed	observe	VERB
ijtc-78	57	44	from	from	ADP
ijtc-78	57	45	table	table	NOUN
ijtc-78	57	46	5	5	NUM
ijtc-78	57	47	.	.	PUNCT
ijtc-78	57	48	table	table	NOUN
ijtc-78	57	49	5	5	NUM
ijtc-78	57	50	.	.	PUNCT
ijtc-78	57	51	intellectual	intellectual	ADJ
ijtc-78	57	52	capital	capital	NOUN
ijtc-78	57	53	regression	regression	NOUN
ijtc-78	57	54	tests	test	NOUN
ijtc-78	57	55	on	on	ADP
ijtc-78	57	56	financial	financial	ADJ
ijtc-78	57	57	performance	performance	NOUN
ijtc-78	57	58	model	model	NOUN
ijtc-78	57	59	coefficient	coefficient	NOUN
ijtc-78	57	60	standard	standard	ADJ
ijtc-78	57	61	error	error	NOUN
ijtc-78	57	62	constant	constant	ADJ
ijtc-78	57	63	-4,854	-4,854	NOUN
ijtc-78	57	64	0,313	0,313	NUM
ijtc-78	57	65	vaictm	vaictm	ADJ
ijtc-78	57	66	0,810	0,810	NUM
ijtc-78	57	67	0,148	0,148	NUM
ijtc-78	57	68	sumber	sumber	NOUN
ijtc-78	57	69	:	:	PUNCT
ijtc-78	57	70	spss	spss	PROPN
ijtc-78	57	71	versi	versi	NOUN
ijtc-78	57	72	22	22	NUM
ijtc-78	57	73	table	table	NOUN
ijtc-78	57	74	5	5	NUM
ijtc-78	57	75	shows	show	VERB
ijtc-78	57	76	a	a	DET
ijtc-78	57	77	value	value	NOUN
ijtc-78	57	78	of	of	ADP
ijtc-78	57	79	0.810	0.810	NUM
ijtc-78	57	80	and	and	CCONJ
ijtc-78	57	81	sa	sa	NOUN
ijtc-78	57	82	of	of	ADP
ijtc-78	57	83	0.148	0.148	NUM
ijtc-78	57	84	and	and	CCONJ
ijtc-78	57	85	other	other	ADJ
ijtc-78	57	86	coefficient	coefficient	NOUN
ijtc-78	57	87	values	value	NOUN
ijtc-78	57	88	needed	need	VERB
ijtc-78	57	89	for	for	ADP
ijtc-78	57	90	the	the	DET
ijtc-78	57	91	test	test	NOUN
ijtc-78	57	92	sobel	sobel	NOUN
ijtc-78	57	93	are	be	AUX
ijtc-78	57	94	in	in	ADP
ijtc-78	57	95	the	the	DET
ijtc-78	57	96	regression	regression	NOUN
ijtc-78	57	97	equation	equation	NOUN
ijtc-78	57	98	with	with	ADP
ijtc-78	57	99	the	the	DET
ijtc-78	57	100	results	result	NOUN
ijtc-78	57	101	shown	show	VERB
ijtc-78	57	102	in	in	ADP
ijtc-78	57	103	table	table	NOUN
ijtc-78	57	104	6	6	NUM
ijtc-78	57	105	.	.	PUNCT
ijtc-78	57	106	table	table	NOUN
ijtc-78	57	107	6	6	NUM
ijtc-78	57	108	.	.	PUNCT
ijtc-78	58	1	intellectual	intellectual	ADJ
ijtc-78	58	2	capital_ic	capital_ic	PROPN
ijtc-78	58	3	regression	regression	NOUN
ijtc-78	58	4	tests	test	NOUN
ijtc-78	58	5	and	and	CCONJ
ijtc-78	58	6	financial	financial	ADJ
ijtc-78	58	7	performance	performance	NOUN
ijtc-78	58	8	of	of	ADP
ijtc-78	58	9	company	company	NOUN
ijtc-78	58	10	values	value	NOUN
ijtc-78	58	11	koefisien	koefisien	PROPN
ijtc-78	58	12	standar	standar	PROPN
ijtc-78	58	13	eror	eror	PROPN
ijtc-78	58	14	constant	constant	ADJ
ijtc-78	58	15	-1,690	-1,690	NOUN
ijtc-78	58	16	0,643	0,643	NUM
ijtc-78	59	1	vaictm	vaictm	ADJ
ijtc-78	59	2	0,716	0,716	NUM
ijtc-78	59	3	0,183	0,183	NUM
ijtc-78	59	4	roa	roa	NOUN
ijtc-78	59	5	-0,043	-0,043	NOUN
ijtc-78	59	6	0,113	0,113	NUM
ijtc-78	59	7	source	source	NOUN
ijtc-78	59	8	:	:	PUNCT
ijtc-78	59	9	spss	spss	PROPN
ijtc-78	59	10	version	version	NOUN
ijtc-78	59	11	22	22	NUM
ijtc-78	59	12	table	table	NOUN
ijtc-78	59	13	6	6	NUM
ijtc-78	59	14	shows	show	VERB
ijtc-78	59	15	the	the	DET
ijtc-78	59	16	coefficient	coefficient	NOUN
ijtc-78	59	17	b	b	PROPN
ijtc-78	59	18	is	be	AUX
ijtc-78	59	19	-0.043	-0.043	PUNCT
ijtc-78	59	20	and	and	CCONJ
ijtc-78	59	21	the	the	DET
ijtc-78	59	22	coefficient	coefficient	NOUN
ijtc-78	59	23	sb	sb	PROPN
ijtc-78	59	24	is	be	AUX
ijtc-78	59	25	0.113	0.113	NUM
ijtc-78	59	26	.	.	PUNCT
ijtc-78	60	1	then	then	ADV
ijtc-78	60	2	continue	continue	VERB
ijtc-78	60	3	the	the	DET
ijtc-78	60	4	sobel	sobel	NOUN
ijtc-78	60	5	test	test	NOUN
ijtc-78	60	6	as	as	SCONJ
ijtc-78	60	7	follows	follow	VERB
ijtc-78	60	8	:	:	PUNCT
ijtc-78	60	9	√	√	NUM
ijtc-78	60	10	√	√	NUM
ijtc-78	60	11	(	(	PUNCT
ijtc-78	60	12	)	)	PUNCT
ijtc-78	60	13	does	do	AUX
ijtc-78	60	14	the	the	DET
ijtc-78	60	15	value	value	NOUN
ijtc-78	60	16	of	of	ADP
ijtc-78	60	17	the	the	DET
ijtc-78	60	18	company	company	NOUN
ijtc-78	60	19	affected	affect	VERB
ijtc-78	60	20	intellectual	intellectual	ADJ
ijtc-78	60	21	capital	capital	NOUN
ijtc-78	60	22	with	with	ADP
ijtc-78	60	23	financial	financial	ADJ
ijtc-78	60	24	performance	performance	NOUN
ijtc-78	60	25	as	as	ADP
ijtc-78	60	26	interesting	interesting	ADJ
ijtc-78	60	27	variables	variable	NOUN
ijtc-78	60	28	?	?	PUNCT
ijtc-78	61	1	junaedi	junaedi	PROPN
ijtc-78	61	2	,	,	PUNCT
ijtc-78	61	3	nuraina	nuraina	NOUN
ijtc-78	61	4	,	,	PUNCT
ijtc-78	61	5	sulistyowati	sulistyowati	PROPN
ijtc-78	61	6	120	120	NUM
ijtc-78	61	7	|	|	ADV
ijtc-78	61	8	ilomata	ilomata	PROPN
ijtc-78	61	9	international	international	ADJ
ijtc-78	61	10	journal	journal	NOUN
ijtc-78	61	11	of	of	ADP
ijtc-78	61	12	tax	tax	PROPN
ijtc-78	61	13	&	&	CCONJ
ijtc-78	61	14	accounting	accounting	PROPN
ijtc-78	61	15	vol	vol	NOUN
ijtc-78	61	16	.	.	PROPN
ijtc-78	61	17	1	1	NUM
ijtc-78	62	1	no	no	NOUN
ijtc-78	62	2	.	.	NOUN
ijtc-78	62	3	2	2	NUM
ijtc-78	62	4	march	march	NOUN
ijtc-78	62	5	2020	2020	NUM
ijtc-78	62	6	the	the	DET
ijtc-78	62	7	calculation	calculation	NOUN
ijtc-78	62	8	using	use	VERB
ijtc-78	62	9	the	the	DET
ijtc-78	62	10	formula	formula	NOUN
ijtc-78	62	11	above	above	ADV
ijtc-78	62	12	shows	show	VERB
ijtc-78	62	13	the	the	DET
ijtc-78	62	14	value	value	NOUN
ijtc-78	62	15	of	of	ADP
ijtc-78	62	16	the	the	DET
ijtc-78	62	17	sobel	sobel	PROPN
ijtc-78	62	18	test	test	PROPN
ijtc-78	62	19	0.09326	0.09326	NUM
ijtc-78	62	20	.	.	PUNCT
ijtc-78	63	1	then	then	ADV
ijtc-78	63	2	proceed	proceed	VERB
ijtc-78	63	3	with	with	ADP
ijtc-78	63	4	the	the	DET
ijtc-78	63	5	calculation	calculation	NOUN
ijtc-78	63	6	of	of	ADP
ijtc-78	63	7	the	the	DET
ijtc-78	63	8	value	value	NOUN
ijtc-78	63	9	of	of	ADP
ijtc-78	63	10	t	t	PROPN
ijtc-78	63	11	which	which	PRON
ijtc-78	63	12	is	be	AUX
ijtc-78	63	13	done	do	VERB
ijtc-78	63	14	to	to	PART
ijtc-78	63	15	test	test	VERB
ijtc-78	63	16	whether	whether	SCONJ
ijtc-78	63	17	financial	financial	ADJ
ijtc-78	63	18	performance	performance	NOUN
ijtc-78	63	19	is	be	AUX
ijtc-78	63	20	able	able	ADJ
ijtc-78	63	21	to	to	PART
ijtc-78	63	22	mediate	mediate	VERB
ijtc-78	63	23	the	the	DET
ijtc-78	63	24	relationship	relationship	NOUN
ijtc-78	63	25	between	between	ADP
ijtc-78	63	26	intellectual	intellectual	ADJ
ijtc-78	63	27	capital	capital	NOUN
ijtc-78	63	28	and	and	CCONJ
ijtc-78	63	29	firm	firm	ADJ
ijtc-78	63	30	value	value	NOUN
ijtc-78	63	31	.	.	PUNCT
ijtc-78	64	1	(	(	PUNCT
ijtc-78	64	2	)	)	PUNCT
ijtc-78	64	3	(	(	PUNCT
ijtc-78	64	4	)	)	PUNCT
ijtc-78	64	5	the	the	DET
ijtc-78	64	6	above	above	ADJ
ijtc-78	64	7	calculation	calculation	NOUN
ijtc-78	64	8	results	result	NOUN
ijtc-78	64	9	in	in	ADP
ijtc-78	64	10	the	the	DET
ijtc-78	64	11	calculated	calculate	VERB
ijtc-78	64	12	t	t	NOUN
ijtc-78	64	13	value	value	NOUN
ijtc-78	64	14	of	of	ADP
ijtc-78	64	15	|	|	ADV
ijtc-78	64	16	-0.37346	-0.37346	ADJ
ijtc-78	64	17	|	|	ADV
ijtc-78	64	18	or	or	CCONJ
ijtc-78	64	19	0.37346	0.37346	NUM
ijtc-78	64	20	.	.	PUNCT
ijtc-78	65	1	then	then	ADV
ijtc-78	65	2	compare	compare	VERB
ijtc-78	65	3	with	with	ADP
ijtc-78	65	4	the	the	DET
ijtc-78	65	5	value	value	NOUN
ijtc-78	65	6	of	of	ADP
ijtc-78	65	7	t	t	NOUN
ijtc-78	65	8	table	table	NOUN
ijtc-78	65	9	(	(	PUNCT
ijtc-78	65	10	significant	significant	ADJ
ijtc-78	65	11	0.05	0.05	NUM
ijtc-78	65	12	and	and	CCONJ
ijtc-78	65	13	degree	degree	NOUN
ijtc-78	65	14	freedom	freedom	NOUN
ijtc-78	65	15	157	157	NUM
ijtc-78	65	16	)	)	PUNCT
ijtc-78	65	17	of	of	ADP
ijtc-78	65	18	1.986	1.986	NUM
ijtc-78	65	19	so	so	SCONJ
ijtc-78	65	20	that	that	SCONJ
ijtc-78	65	21	it	it	PRON
ijtc-78	65	22	can	can	AUX
ijtc-78	65	23	be	be	AUX
ijtc-78	65	24	determined	determine	VERB
ijtc-78	65	25	that	that	SCONJ
ijtc-78	65	26	the	the	DET
ijtc-78	65	27	value	value	NOUN
ijtc-78	65	28	of	of	ADP
ijtc-78	65	29	t	t	PROPN
ijtc-78	65	30	arithmetic	arithmetic	PROPN
ijtc-78	65	31	(	(	PUNCT
ijtc-78	65	32	0.37346	0.37346	NUM
ijtc-78	65	33	)	)	PUNCT
ijtc-78	65	34	is	be	AUX
ijtc-78	65	35	below	below	ADP
ijtc-78	65	36	the	the	DET
ijtc-78	65	37	t	t	NOUN
ijtc-78	65	38	table	table	NOUN
ijtc-78	65	39	(	(	PUNCT
ijtc-78	65	40	1.986	1.986	NUM
ijtc-78	65	41	)	)	PUNCT
ijtc-78	65	42	.	.	PUNCT
ijtc-78	66	1	thus	thus	ADV
ijtc-78	66	2	,	,	PUNCT
ijtc-78	66	3	it	it	PRON
ijtc-78	66	4	can	can	AUX
ijtc-78	66	5	be	be	AUX
ijtc-78	66	6	concluded	conclude	VERB
ijtc-78	66	7	that	that	SCONJ
ijtc-78	66	8	there	there	PRON
ijtc-78	66	9	is	be	VERB
ijtc-78	66	10	no	no	DET
ijtc-78	66	11	effect	effect	NOUN
ijtc-78	66	12	on	on	ADP
ijtc-78	66	13	the	the	DET
ijtc-78	66	14	roa	roa	NOUN
ijtc-78	66	15	_	_	NOUN
ijtc-78	66	16	financial	financial	ADJ
ijtc-78	66	17	performance	performance	NOUN
ijtc-78	66	18	in	in	ADP
ijtc-78	66	19	mediating	mediate	VERB
ijtc-78	66	20	the	the	DET
ijtc-78	66	21	relationship	relationship	NOUN
ijtc-78	66	22	of	of	ADP
ijtc-78	66	23	intellectual	intellectual	ADJ
ijtc-78	66	24	capital	capital	NOUN
ijtc-78	66	25	to	to	ADP
ijtc-78	66	26	the	the	DET
ijtc-78	66	27	firm_pbv	firm_pbv	NOUN
ijtc-78	66	28	value	value	NOUN
ijtc-78	66	29	.	.	PUNCT
ijtc-78	67	1	agree	agree	VERB
ijtc-78	67	2	with	with	ADP
ijtc-78	67	3	lestari	lestari	PROPN
ijtc-78	67	4	(	(	PUNCT
ijtc-78	67	5	2017	2017	NUM
ijtc-78	67	6	)	)	PUNCT
ijtc-78	67	7	;	;	PUNCT
ijtc-78	67	8	lestari	lestari	PROPN
ijtc-78	67	9	&	&	CCONJ
ijtc-78	67	10	sapitri	sapitri	PROPN
ijtc-78	67	11	(	(	PUNCT
ijtc-78	67	12	2016	2016	NUM
ijtc-78	67	13	)	)	PUNCT
ijtc-78	67	14	who	who	PRON
ijtc-78	67	15	did	do	AUX
ijtc-78	67	16	not	not	PART
ijtc-78	67	17	succeed	succeed	VERB
ijtc-78	67	18	in	in	ADP
ijtc-78	67	19	proving	prove	VERB
ijtc-78	67	20	the	the	DET
ijtc-78	67	21	influence	influence	NOUN
ijtc-78	67	22	of	of	ADP
ijtc-78	67	23	ic	ic	PROPN
ijtc-78	67	24	on	on	ADP
ijtc-78	67	25	the	the	DET
ijtc-78	67	26	value	value	NOUN
ijtc-78	67	27	of	of	ADP
ijtc-78	67	28	the	the	DET
ijtc-78	67	29	company	company	NOUN
ijtc-78	67	30	,	,	PUNCT
ijtc-78	67	31	contrary	contrary	ADV
ijtc-78	67	32	to	to	ADP
ijtc-78	67	33	the	the	DET
ijtc-78	67	34	results	result	NOUN
ijtc-78	67	35	of	of	ADP
ijtc-78	67	36	research	research	NOUN
ijtc-78	67	37	by	by	ADP
ijtc-78	67	38	hadiwijaya	hadiwijaya	PROPN
ijtc-78	67	39	&	&	CCONJ
ijtc-78	67	40	rohman	rohman	PROPN
ijtc-78	67	41	(	(	PUNCT
ijtc-78	67	42	2013	2013	NUM
ijtc-78	67	43	)	)	PUNCT
ijtc-78	67	44	;	;	PUNCT
ijtc-78	67	45	jayanti	jayanti	PROPN
ijtc-78	67	46	&	&	CCONJ
ijtc-78	67	47	binastuti	binastuti	PROPN
ijtc-78	67	48	(	(	PUNCT
ijtc-78	67	49	2017	2017	NUM
ijtc-78	67	50	)	)	PUNCT
ijtc-78	67	51	which	which	PRON
ijtc-78	67	52	states	state	VERB
ijtc-78	67	53	that	that	SCONJ
ijtc-78	67	54	intellectual	intellectual	ADJ
ijtc-78	67	55	capital	capital	NOUN
ijtc-78	67	56	(	(	PUNCT
ijtc-78	67	57	ic	ic	NUM
ijtc-78	67	58	)	)	PUNCT
ijtc-78	67	59	has	have	VERB
ijtc-78	67	60	a	a	DET
ijtc-78	67	61	good	good	ADJ
ijtc-78	67	62	influence	influence	NOUN
ijtc-78	67	63	on	on	ADP
ijtc-78	67	64	financial	financial	ADJ
ijtc-78	67	65	performance	performance	NOUN
ijtc-78	67	66	and	and	CCONJ
ijtc-78	67	67	corporate	corporate	ADJ
ijtc-78	67	68	value	value	NOUN
ijtc-78	67	69	.	.	PUNCT
ijtc-78	68	1	conclusion	conclusion	NOUN
ijtc-78	68	2	intellectual	intellectual	ADJ
ijtc-78	68	3	capital	capital	NOUN
ijtc-78	68	4	has	have	VERB
ijtc-78	68	5	a	a	DET
ijtc-78	68	6	significantly	significantly	ADV
ijtc-78	68	7	positive	positive	ADJ
ijtc-78	68	8	effect	effect	NOUN
ijtc-78	68	9	on	on	ADP
ijtc-78	68	10	financial	financial	ADJ
ijtc-78	68	11	performance	performance	NOUN
ijtc-78	68	12	and	and	CCONJ
ijtc-78	68	13	firm	firm	ADJ
ijtc-78	68	14	value	value	NOUN
ijtc-78	68	15	,	,	PUNCT
ijtc-78	68	16	while	while	SCONJ
ijtc-78	68	17	intellectual	intellectual	ADJ
ijtc-78	68	18	capital	capital	NOUN
ijtc-78	68	19	does	do	AUX
ijtc-78	68	20	not	not	PART
ijtc-78	68	21	have	have	VERB
ijtc-78	68	22	a	a	DET
ijtc-78	68	23	significant	significant	ADJ
ijtc-78	68	24	influence	influence	NOUN
ijtc-78	68	25	on	on	ADP
ijtc-78	68	26	firm	firm	ADJ
ijtc-78	68	27	value	value	NOUN
ijtc-78	68	28	through	through	ADP
ijtc-78	68	29	financial	financial	ADJ
ijtc-78	68	30	performance	performance	NOUN
ijtc-78	68	31	as	as	ADP
ijtc-78	68	32	an	an	DET
ijtc-78	68	33	intervening	intervene	VERB
ijtc-78	68	34	variable	variable	NOUN
ijtc-78	68	35	because	because	SCONJ
ijtc-78	68	36	financial	financial	ADJ
ijtc-78	68	37	performance	performance	NOUN
ijtc-78	68	38	continues	continue	VERB
ijtc-78	68	39	to	to	PART
ijtc-78	68	40	increase	increase	VERB
ijtc-78	68	41	and	and	CCONJ
ijtc-78	68	42	is	be	AUX
ijtc-78	68	43	stable	stable	ADJ
ijtc-78	68	44	does	do	AUX
ijtc-78	68	45	not	not	PART
ijtc-78	68	46	mean	mean	VERB
ijtc-78	68	47	that	that	SCONJ
ijtc-78	68	48	it	it	PRON
ijtc-78	68	49	can	can	AUX
ijtc-78	68	50	increase	increase	VERB
ijtc-78	68	51	the	the	DET
ijtc-78	68	52	value	value	NOUN
ijtc-78	68	53	of	of	ADP
ijtc-78	68	54	a	a	DET
ijtc-78	68	55	company	company	NOUN
ijtc-78	68	56	and	and	CCONJ
ijtc-78	68	57	the	the	DET
ijtc-78	68	58	value	value	NOUN
ijtc-78	68	59	of	of	ADP
ijtc-78	68	60	a	a	DET
ijtc-78	68	61	company	company	NOUN
ijtc-78	68	62	is	be	AUX
ijtc-78	68	63	the	the	DET
ijtc-78	68	64	perception	perception	NOUN
ijtc-78	68	65	of	of	ADP
ijtc-78	68	66	a	a	DET
ijtc-78	68	67	number	number	NOUN
ijtc-78	68	68	of	of	ADP
ijtc-78	68	69	investors	investor	NOUN
ijtc-78	68	70	regarding	regard	VERB
ijtc-78	68	71	the	the	DET
ijtc-78	68	72	success	success	NOUN
ijtc-78	68	73	rate	rate	NOUN
ijtc-78	68	74	of	of	ADP
ijtc-78	68	75	a	a	DET
ijtc-78	68	76	company	company	NOUN
ijtc-78	68	77	that	that	PRON
ijtc-78	68	78	is	be	AUX
ijtc-78	68	79	often	often	ADV
ijtc-78	68	80	linked	link	VERB
ijtc-78	68	81	based	base	VERB
ijtc-78	68	82	on	on	ADP
ijtc-78	68	83	the	the	DET
ijtc-78	68	84	level	level	NOUN
ijtc-78	68	85	of	of	ADP
ijtc-78	68	86	stock	stock	NOUN
ijtc-78	68	87	prices	price	NOUN
ijtc-78	68	88	,	,	PUNCT
ijtc-78	68	89	and	and	CCONJ
ijtc-78	68	90	that	that	DET
ijtc-78	68	91	perception	perception	NOUN
ijtc-78	68	92	does	do	AUX
ijtc-78	68	93	not	not	PART
ijtc-78	68	94	always	always	ADV
ijtc-78	68	95	occur	occur	VERB
ijtc-78	68	96	only	only	ADV
ijtc-78	68	97	in	in	ADP
ijtc-78	68	98	the	the	DET
ijtc-78	68	99	company	company	NOUN
ijtc-78	68	100	's	's	PART
ijtc-78	68	101	financial	financial	ADJ
ijtc-78	68	102	performance	performance	NOUN
ijtc-78	68	103	,	,	PUNCT
ijtc-78	68	104	but	but	CCONJ
ijtc-78	68	105	it	it	PRON
ijtc-78	68	106	can	can	AUX
ijtc-78	68	107	be	be	AUX
ijtc-78	68	108	from	from	ADP
ijtc-78	68	109	the	the	DET
ijtc-78	68	110	quality	quality	NOUN
ijtc-78	68	111	of	of	ADP
ijtc-78	68	112	company	company	NOUN
ijtc-78	68	113	management	management	NOUN
ijtc-78	68	114	,	,	PUNCT
ijtc-78	68	115	resources	resource	NOUN
ijtc-78	68	116	,	,	PUNCT
ijtc-78	68	117	asset	asset	NOUN
ijtc-78	68	118	utilization	utilization	NOUN
ijtc-78	68	119	or	or	CCONJ
ijtc-78	68	120	from	from	ADP
ijtc-78	68	121	other	other	ADJ
ijtc-78	68	122	factors	factor	NOUN
ijtc-78	68	123	that	that	PRON
ijtc-78	68	124	attract	attract	VERB
ijtc-78	68	125	investors	investor	NOUN
ijtc-78	68	126	in	in	ADP
ijtc-78	68	127	increasing	increase	VERB
ijtc-78	68	128	their	their	PRON
ijtc-78	68	129	perception	perception	NOUN
ijtc-78	68	130	of	of	ADP
ijtc-78	68	131	a	a	DET
ijtc-78	68	132	company	company	NOUN
ijtc-78	68	133	.	.	PUNCT
ijtc-78	69	1	the	the	DET
ijtc-78	69	2	limitation	limitation	NOUN
ijtc-78	69	3	of	of	ADP
ijtc-78	69	4	this	this	DET
ijtc-78	69	5	study	study	NOUN
ijtc-78	69	6	is	be	AUX
ijtc-78	69	7	that	that	SCONJ
ijtc-78	69	8	the	the	DET
ijtc-78	69	9	researcher	researcher	NOUN
ijtc-78	69	10	has	have	VERB
ijtc-78	69	11	difficulty	difficulty	NOUN
ijtc-78	69	12	in	in	ADP
ijtc-78	69	13	analyzing	analyze	VERB
ijtc-78	69	14	financial	financial	ADJ
ijtc-78	69	15	statements	statement	NOUN
ijtc-78	69	16	due	due	ADP
ijtc-78	69	17	to	to	ADP
ijtc-78	69	18	differences	difference	NOUN
ijtc-78	69	19	in	in	ADP
ijtc-78	69	20	terms	term	NOUN
ijtc-78	69	21	of	of	ADP
ijtc-78	69	22	the	the	DET
ijtc-78	69	23	accounts	account	NOUN
ijtc-78	69	24	in	in	ADP
ijtc-78	69	25	the	the	DET
ijtc-78	69	26	financial	financial	ADJ
ijtc-78	69	27	statements	statement	NOUN
ijtc-78	69	28	such	such	ADJ
ijtc-78	69	29	as	as	ADP
ijtc-78	69	30	net	net	ADJ
ijtc-78	69	31	income	income	NOUN
ijtc-78	69	32	accounts	account	NOUN
ijtc-78	69	33	written	write	VERB
ijtc-78	69	34	as	as	SCONJ
ijtc-78	69	35	net	net	ADJ
ijtc-78	69	36	sales	sale	NOUN
ijtc-78	69	37	accounts	account	NOUN
ijtc-78	69	38	at	at	ADP
ijtc-78	69	39	several	several	ADJ
ijtc-78	69	40	companies	company	NOUN
ijtc-78	69	41	.	.	PUNCT
ijtc-78	70	1	the	the	DET
ijtc-78	70	2	next	next	ADJ
ijtc-78	70	3	researcher	researcher	NOUN
ijtc-78	70	4	is	be	AUX
ijtc-78	70	5	expected	expect	VERB
ijtc-78	70	6	to	to	PART
ijtc-78	70	7	learn	learn	VERB
ijtc-78	70	8	more	more	ADJ
ijtc-78	70	9	about	about	ADP
ijtc-78	70	10	the	the	DET
ijtc-78	70	11	terms	term	NOUN
ijtc-78	70	12	in	in	ADP
ijtc-78	70	13	writing	write	VERB
ijtc-78	70	14	accounts	account	NOUN
ijtc-78	70	15	in	in	ADP
ijtc-78	70	16	the	the	DET
ijtc-78	70	17	financial	financial	ADJ
ijtc-78	70	18	statements	statement	NOUN
ijtc-78	70	19	so	so	SCONJ
ijtc-78	70	20	that	that	SCONJ
ijtc-78	70	21	the	the	DET
ijtc-78	70	22	differences	difference	NOUN
ijtc-78	70	23	in	in	ADP
ijtc-78	70	24	terms	term	NOUN
ijtc-78	70	25	do	do	AUX
ijtc-78	70	26	not	not	PART
ijtc-78	70	27	become	become	VERB
ijtc-78	70	28	obstacles	obstacle	NOUN
ijtc-78	70	29	in	in	ADP
ijtc-78	70	30	the	the	DET
ijtc-78	70	31	process	process	NOUN
ijtc-78	70	32	of	of	ADP
ijtc-78	70	33	analyzing	analyze	VERB
ijtc-78	70	34	the	the	DET
ijtc-78	70	35	financial	financial	ADJ
ijtc-78	70	36	statements	statement	NOUN
ijtc-78	70	37	of	of	ADP
ijtc-78	70	38	each	each	DET
ijtc-78	70	39	company	company	NOUN
ijtc-78	70	40	.	.	PUNCT
ijtc-78	71	1	reference	reference	NOUN
ijtc-78	71	2	andriana	andriana	PROPN
ijtc-78	71	3	,	,	PUNCT
ijtc-78	71	4	d.	d.	PROPN
ijtc-78	71	5	(	(	PUNCT
ijtc-78	71	6	2014	2014	NUM
ijtc-78	71	7	)	)	PUNCT
ijtc-78	71	8	.	.	PUNCT
ijtc-78	72	1	pengaruh	pengaruh	PROPN
ijtc-78	72	2	intellectual	intellectual	ADJ
ijtc-78	72	3	capital	capital	PROPN
ijtc-78	72	4	terhadap	terhadap	PROPN
ijtc-78	72	5	kinerja	kinerja	PROPN
ijtc-78	72	6	keuangan	keuangan	PROPN
ijtc-78	72	7	.	.	PUNCT
ijtc-78	73	1	jurnal	jurnal	ADJ
ijtc-78	73	2	riset	riset	PROPN
ijtc-78	73	3	akuntansi	akuntansi	PROPN
ijtc-78	73	4	dan	dan	PROPN
ijtc-78	73	5	keuangan	keuangan	PROPN
ijtc-78	73	6	,	,	PUNCT
ijtc-78	73	7	2(1	2(1	NUM
ijtc-78	73	8	)	)	PUNCT
ijtc-78	73	9	,	,	PUNCT
ijtc-78	73	10	251–260	251–260	NUM
ijtc-78	73	11	.	.	PUNCT
ijtc-78	74	1	https://doi.org/10.17509/jrak.v3i2.6615	https://doi.org/10.17509/jrak.v3i2.6615	PROPN
ijtc-78	74	2	brigham	brigham	PROPN
ijtc-78	74	3	,	,	PUNCT
ijtc-78	74	4	&	&	CCONJ
ijtc-78	74	5	houston	houston	PROPN
ijtc-78	74	6	.	.	PUNCT
ijtc-78	75	1	(	(	PUNCT
ijtc-78	75	2	2010	2010	NUM
ijtc-78	75	3	)	)	PUNCT
ijtc-78	75	4	.	.	PUNCT
ijtc-78	76	1	dasar	dasar	VERB
ijtc-78	76	2	-	-	PUNCT
ijtc-78	76	3	dasar	dasar	VERB
ijtc-78	76	4	manajemen	manajeman	NOUN
ijtc-78	76	5	keuangan	keuangan	VERB
ijtc-78	76	6	.	.	PUNCT
ijtc-78	77	1	jakarta	jakarta	PROPN
ijtc-78	77	2	:	:	PUNCT
ijtc-78	77	3	salemba	salemba	PROPN
ijtc-78	77	4	empat	empat	PROPN
ijtc-78	77	5	.	.	PUNCT
ijtc-78	78	1	fahmi	fahmi	PROPN
ijtc-78	78	2	,	,	PUNCT
ijtc-78	78	3	i.	i.	PROPN
ijtc-78	78	4	(	(	PUNCT
ijtc-78	78	5	2018	2018	NUM
ijtc-78	78	6	)	)	PUNCT
ijtc-78	78	7	.	.	PUNCT
ijtc-78	79	1	manajemen	manajeman	NOUN
ijtc-78	79	2	kinerja	kinerja	PROPN
ijtc-78	79	3	teori	teori	PROPN
ijtc-78	79	4	dan	dan	PROPN
ijtc-78	79	5	aplikasi	aplikasi	PROPN
ijtc-78	79	6	.	.	PUNCT
ijtc-78	80	1	bandung	bandung	PROPN
ijtc-78	80	2	:	:	PUNCT
ijtc-78	81	1	alfabeta	alfabeta	PROPN
ijtc-78	81	2	.	.	PUNCT
ijtc-78	82	1	febrianty	febrianty	PROPN
ijtc-78	82	2	,	,	PUNCT
ijtc-78	82	3	&	&	CCONJ
ijtc-78	82	4	divianto	divianto	NOUN
ijtc-78	82	5	.	.	PUNCT
ijtc-78	83	1	(	(	PUNCT
ijtc-78	83	2	2020	2020	NUM
ijtc-78	83	3	)	)	PUNCT
ijtc-78	83	4	.	.	PUNCT
ijtc-78	84	1	business	business	NOUN
ijtc-78	84	2	owner	owner	PROPN
ijtc-78	84	3	’s	’s	PART
ijtc-78	84	4	perspective	perspective	NOUN
ijtc-78	84	5	on	on	ADP
ijtc-78	84	6	strategic	strategic	ADJ
ijtc-78	84	7	execution	execution	NOUN
ijtc-78	84	8	,	,	PUNCT
ijtc-78	84	9	technological	technological	ADJ
ijtc-78	84	10	transformation	transformation	NOUN
ijtc-78	84	11	,	,	PUNCT
ijtc-78	84	12	competitiveness	competitiveness	NOUN
ijtc-78	84	13	potential	potential	NOUN
ijtc-78	84	14	,	,	PUNCT
ijtc-78	84	15	and	and	CCONJ
ijtc-78	84	16	services	service	NOUN
ijtc-78	84	17	level	level	NOUN
ijtc-78	84	18	on	on	ADP
ijtc-78	84	19	the	the	DET
ijtc-78	84	20	implementation	implementation	NOUN
ijtc-78	84	21	of	of	ADP
ijtc-78	84	22	strategic	strategic	ADJ
ijtc-78	84	23	it	it	PRON
ijtc-78	84	24	alignment	alignment	NOUN
ijtc-78	84	25	.	.	PUNCT
ijtc-78	85	1	humanities	humanity	NOUN
ijtc-78	85	2	&	&	CCONJ
ijtc-78	85	3	social	social	ADJ
ijtc-78	85	4	sciences	sciences	PROPN
ijtc-78	85	5	reviews	review	NOUN
ijtc-78	85	6	,	,	PUNCT
ijtc-78	85	7	8(1	8(1	NOUN
ijtc-78	85	8	)	)	PUNCT
ijtc-78	85	9	,	,	PUNCT
ijtc-78	85	10	567–585	567–585	NUM
ijtc-78	85	11	.	.	PUNCT
ijtc-78	86	1	https://doi.org/10.18510/hssr.2020.8169_1	https://doi.org/10.18510/hssr.2020.8169_1	PUNCT
ijtc-78	86	2	ghozali	ghozali	PROPN
ijtc-78	86	3	,	,	PUNCT
ijtc-78	86	4	i.	i.	PROPN
ijtc-78	86	5	(	(	PUNCT
ijtc-78	86	6	2013	2013	NUM
ijtc-78	86	7	)	)	PUNCT
ijtc-78	86	8	.	.	PUNCT
ijtc-78	87	1	aplikasi	aplikasi	PROPN
ijtc-78	87	2	analisis	analisis	PROPN
ijtc-78	87	3	multivariate	multivariate	PROPN
ijtc-78	87	4	dengan	dengan	PROPN
ijtc-78	87	5	program	program	PROPN
ijtc-78	87	6	spss	spss	PROPN
ijtc-78	87	7	.	.	PUNCT
ijtc-78	88	1	edisi	edisi	VERB
ijtc-78	88	2	ketujuh	ketujuh	NOUN
ijtc-78	88	3	.	.	PUNCT
ijtc-78	89	1	semarang	semarang	PROPN
ijtc-78	89	2	:	:	PUNCT
ijtc-78	90	1	badan	badan	PROPN
ijtc-78	90	2	penerbit	penerbit	PROPN
ijtc-78	90	3	universitas	universita	NOUN
ijtc-78	90	4	diponegoro	diponegoro	PROPN
ijtc-78	90	5	.	.	PUNCT
ijtc-78	91	1	hadiwijaya	hadiwijaya	PROPN
ijtc-78	91	2	,	,	PUNCT
ijtc-78	91	3	r.	r.	PROPN
ijtc-78	91	4	c.	c.	PROPN
ijtc-78	91	5	,	,	PUNCT
ijtc-78	91	6	&	&	CCONJ
ijtc-78	91	7	rohman	rohman	PROPN
ijtc-78	91	8	,	,	PUNCT
ijtc-78	91	9	a.	a.	NOUN
ijtc-78	91	10	(	(	PUNCT
ijtc-78	91	11	2013	2013	NUM
ijtc-78	91	12	)	)	PUNCT
ijtc-78	91	13	.	.	PUNCT
ijtc-78	92	1	pengaruh	pengaruh	PROPN
ijtc-78	92	2	intellectual	intellectual	ADJ
ijtc-78	92	3	capital	capital	PROPN
ijtc-78	92	4	terhadap	terhadap	PROPN
ijtc-78	92	5	nilai	nilai	PROPN
ijtc-78	92	6	perusahaan	perusahaan	PROPN
ijtc-78	92	7	dengan	dengan	PROPN
ijtc-78	92	8	kinerja	kinerja	PROPN
ijtc-78	92	9	keuangan	keuangan	PROPN
ijtc-78	92	10	sebagai	sebagai	PROPN
ijtc-78	92	11	variabel	variabel	PROPN
ijtc-78	92	12	intervening	intervening	PROPN
ijtc-78	92	13	.	.	PUNCT
ijtc-78	93	1	jdiponegoro	jdiponegoro	PROPN
ijtc-78	93	2	journal	journal	PROPN
ijtc-78	93	3	of	of	ADP
ijtc-78	93	4	accounting	accounting	PROPN
ijtc-78	93	5	,	,	PUNCT
ijtc-78	93	6	2(3	2(3	NUM
ijtc-78	93	7	)	)	PUNCT
ijtc-78	93	8	,	,	PUNCT
ijtc-78	93	9	1–7	1–7	X
ijtc-78	93	10	.	.	PUNCT
ijtc-78	93	11	does	do	AUX
ijtc-78	93	12	the	the	DET
ijtc-78	93	13	value	value	NOUN
ijtc-78	93	14	of	of	ADP
ijtc-78	93	15	the	the	DET
ijtc-78	93	16	company	company	NOUN
ijtc-78	93	17	affected	affect	VERB
ijtc-78	93	18	intellectual	intellectual	ADJ
ijtc-78	93	19	capital	capital	NOUN
ijtc-78	93	20	with	with	ADP
ijtc-78	93	21	financial	financial	ADJ
ijtc-78	93	22	performance	performance	NOUN
ijtc-78	93	23	as	as	ADP
ijtc-78	93	24	interesting	interesting	ADJ
ijtc-78	93	25	variables	variable	NOUN
ijtc-78	93	26	?	?	PUNCT
ijtc-78	94	1	junaedi	junaedi	PROPN
ijtc-78	94	2	,	,	PUNCT
ijtc-78	94	3	nuraina	nuraina	NOUN
ijtc-78	94	4	,	,	PUNCT
ijtc-78	94	5	sulistyowati	sulistyowati	PROPN
ijtc-78	94	6	121	121	NUM
ijtc-78	94	7	|	|	NOUN
ijtc-78	94	8	ilomata	ilomata	PROPN
ijtc-78	94	9	international	international	ADJ
ijtc-78	94	10	journal	journal	NOUN
ijtc-78	94	11	of	of	ADP
ijtc-78	94	12	tax	tax	PROPN
ijtc-78	94	13	&	&	CCONJ
ijtc-78	94	14	accounting	accounting	PROPN
ijtc-78	94	15	vol	vol	NOUN
ijtc-78	94	16	.	.	PROPN
ijtc-78	94	17	1	1	NUM
ijtc-78	94	18	no	no	NOUN
ijtc-78	94	19	.	.	NOUN
ijtc-78	94	20	2	2	NUM
ijtc-78	94	21	march	march	PROPN
ijtc-78	94	22	2020	2020	NUM
ijtc-78	94	23	hamidah	hamidah	PROPN
ijtc-78	94	24	,	,	PUNCT
ijtc-78	94	25	&	&	CCONJ
ijtc-78	94	26	sari	sari	PROPN
ijtc-78	94	27	,	,	PUNCT
ijtc-78	94	28	d.	d.	PROPN
ijtc-78	94	29	p.	p.	PROPN
ijtc-78	94	30	(	(	PUNCT
ijtc-78	94	31	2014	2014	NUM
ijtc-78	94	32	)	)	PUNCT
ijtc-78	94	33	.	.	PUNCT
ijtc-78	95	1	pengaruh	pengaruh	PROPN
ijtc-78	95	2	intellectual	intellectual	ADJ
ijtc-78	95	3	capital	capital	PROPN
ijtc-78	95	4	terhadap	terhadap	PROPN
ijtc-78	95	5	kinerja	kinerja	PROPN
ijtc-78	95	6	keuangan	keuangan	PROPN
ijtc-78	95	7	pada	pada	PROPN
ijtc-78	95	8	bank	bank	PROPN
ijtc-78	95	9	go	go	VERB
ijtc-78	95	10	public	public	PROPN
ijtc-78	95	11	yang	yang	PROPN
ijtc-78	95	12	terdaftar	terdaftar	PROPN
ijtc-78	95	13	di	di	PROPN
ijtc-78	95	14	bursa	bursa	PROPN
ijtc-78	95	15	efek	efek	NOUN
ijtc-78	95	16	indonesia	indonesia	PROPN
ijtc-78	95	17	(	(	PUNCT
ijtc-78	95	18	bei	bei	PROPN
ijtc-78	95	19	)	)	PUNCT
ijtc-78	95	20	tahun	tahun	PROPN
ijtc-78	95	21	2009	2009	NUM
ijtc-78	95	22	-	-	SYM
ijtc-78	95	23	2012	2012	NUM
ijtc-78	95	24	.	.	PUNCT
ijtc-78	96	1	jurnal	jurnal	ADJ
ijtc-78	96	2	riset	riset	NOUN
ijtc-78	96	3	manajemen	manajeman	NOUN
ijtc-78	96	4	sains	sains	PROPN
ijtc-78	96	5	indonesia	indonesia	PROPN
ijtc-78	96	6	,	,	PUNCT
ijtc-78	96	7	5(2	5(2	NUM
ijtc-78	96	8	)	)	PUNCT
ijtc-78	96	9	,	,	PUNCT
ijtc-78	96	10	186–203	186–203	NUM
ijtc-78	96	11	.	.	PUNCT
ijtc-78	97	1	hamidy	hamidy	PROPN
ijtc-78	97	2	,	,	PUNCT
ijtc-78	97	3	r.	r.	PROPN
ijtc-78	97	4	r.	r.	PROPN
ijtc-78	97	5	,	,	PUNCT
ijtc-78	97	6	wiksuana	wiksuana	PROPN
ijtc-78	97	7	,	,	PUNCT
ijtc-78	97	8	i.	i.	PROPN
ijtc-78	97	9	g.	g.	PROPN
ijtc-78	97	10	b.	b.	PROPN
ijtc-78	97	11	,	,	PUNCT
ijtc-78	97	12	&	&	CCONJ
ijtc-78	97	13	artini	artini	PROPN
ijtc-78	97	14	,	,	PUNCT
ijtc-78	97	15	l.	l.	PROPN
ijtc-78	97	16	g.	g.	PROPN
ijtc-78	97	17	s.	s.	PROPN
ijtc-78	97	18	(	(	PUNCT
ijtc-78	97	19	2015	2015	NUM
ijtc-78	97	20	)	)	PUNCT
ijtc-78	97	21	.	.	PUNCT
ijtc-78	98	1	dengan	dengan	PROPN
ijtc-78	98	2	profitabilitas	profitabilitas	PROPN
ijtc-78	98	3	sebagai	sebagai	PROPN
ijtc-78	98	4	variabel	variabel	PROPN
ijtc-78	98	5	intervening	intervene	VERB
ijtc-78	98	6	pada	pada	PROPN
ijtc-78	98	7	perusahaan	perusahaan	PROPN
ijtc-78	98	8	properti	properti	PROPN
ijtc-78	98	9	dan	dan	PROPN
ijtc-78	98	10	real	real	PROPN
ijtc-78	98	11	estate	estate	NOUN
ijtc-78	98	12	di	di	X
ijtc-78	98	13	bursa	bursa	PROPN
ijtc-78	98	14	efek	efek	PROPN
ijtc-78	98	15	indonesia	indonesia	PROPN
ijtc-78	98	16	.	.	PUNCT
ijtc-78	99	1	e	e	X
ijtc-78	99	2	-	-	ADJ
ijtc-78	99	3	jurnal	jurnal	ADJ
ijtc-78	99	4	ekonomi	ekonomi	PROPN
ijtc-78	99	5	dan	dan	PROPN
ijtc-78	99	6	bisnis	bisnis	PROPN
ijtc-78	99	7	universitas	universita	VERB
ijtc-78	99	8	udayana	udayana	PROPN
ijtc-78	99	9	,	,	PUNCT
ijtc-78	99	10	4(10	4(10	NUM
ijtc-78	99	11	)	)	PUNCT
ijtc-78	99	12	,	,	PUNCT
ijtc-78	99	13	665–682	665–682	NUM
ijtc-78	99	14	.	.	PUNCT
ijtc-78	100	1	jayanti	jayanti	PROPN
ijtc-78	100	2	,	,	PUNCT
ijtc-78	100	3	l.	l.	PROPN
ijtc-78	100	4	d.	d.	PROPN
ijtc-78	100	5	,	,	PUNCT
ijtc-78	100	6	&	&	CCONJ
ijtc-78	100	7	binastuti	binastuti	PROPN
ijtc-78	100	8	,	,	PUNCT
ijtc-78	100	9	s.	s.	PROPN
ijtc-78	100	10	(	(	PUNCT
ijtc-78	100	11	2017	2017	NUM
ijtc-78	100	12	)	)	PUNCT
ijtc-78	100	13	.	.	PUNCT
ijtc-78	101	1	pengaruh	pengaruh	PROPN
ijtc-78	101	2	intellectual	intellectual	ADJ
ijtc-78	101	3	capital	capital	PROPN
ijtc-78	101	4	terhadap	terhadap	PROPN
ijtc-78	101	5	nilai	nilai	PROPN
ijtc-78	101	6	perusahaan	perusahaan	PROPN
ijtc-78	101	7	dengan	dengan	PROPN
ijtc-78	101	8	kinerja	kinerja	PROPN
ijtc-78	101	9	keuangan	keuangan	PROPN
ijtc-78	101	10	sebagai	sebagai	PROPN
ijtc-78	101	11	variabel	variabel	PROPN
ijtc-78	101	12	intervening	intervene	VERB
ijtc-78	101	13	pada	pada	PROPN
ijtc-78	101	14	perusahaan	perusahaan	PROPN
ijtc-78	101	15	perbankan	perbankan	PROPN
ijtc-78	101	16	yang	yang	PROPN
ijtc-78	101	17	terdaftar	terdaftar	PROPN
ijtc-78	101	18	di	di	PROPN
ijtc-78	101	19	bursa	bursa	PROPN
ijtc-78	101	20	efek	efek	PROPN
ijtc-78	101	21	indonesia	indonesia	PROPN
ijtc-78	101	22	.	.	PUNCT
ijtc-78	102	1	jurnal	jurnal	PROPN
ijtc-78	102	2	ekonomi	ekonomi	PROPN
ijtc-78	102	3	bisnis	bisnis	PROPN
ijtc-78	102	4	,	,	PUNCT
ijtc-78	102	5	22(3	22(3	NUM
ijtc-78	102	6	)	)	PUNCT
ijtc-78	102	7	,	,	PUNCT
ijtc-78	102	8	187–198	187–198	NUM
ijtc-78	102	9	.	.	PUNCT
ijtc-78	102	10	lestari	lestari	PROPN
ijtc-78	102	11	.	.	PUNCT
ijtc-78	103	1	(	(	PUNCT
ijtc-78	103	2	2017	2017	NUM
ijtc-78	103	3	)	)	PUNCT
ijtc-78	103	4	.	.	PUNCT
ijtc-78	104	1	pengaruh	pengaruh	NOUN
ijtc-78	104	2	intellectual	intellectual	ADJ
ijtc-78	104	3	capital	capital	PROPN
ijtc-78	104	4	&	&	CCONJ
ijtc-78	104	5	kepemilikan	kepemilikan	PROPN
ijtc-78	104	6	institusional	institusional	PROPN
ijtc-78	104	7	terhadap	terhadap	PROPN
ijtc-78	104	8	nilai	nilai	PROPN
ijtc-78	104	9	perusahaan	perusahaan	PROPN
ijtc-78	104	10	.	.	PROPN
ijtc-78	105	1	jurnal	jurnal	PROPN
ijtc-78	105	2	dinamika	dinamika	PROPN
ijtc-78	105	3	ekonomi	ekonomi	PROPN
ijtc-78	105	4	dan	dan	PROPN
ijtc-78	105	5	bisnis	bisnis	PROPN
ijtc-78	105	6	,	,	PUNCT
ijtc-78	105	7	14(1	14(1	NUM
ijtc-78	105	8	)	)	PUNCT
ijtc-78	105	9	,	,	PUNCT
ijtc-78	105	10	17–39	17–39	NUM
ijtc-78	105	11	.	.	PUNCT
ijtc-78	106	1	lestari	lestari	PROPN
ijtc-78	106	2	,	,	PUNCT
ijtc-78	106	3	n.	n.	NOUN
ijtc-78	106	4	,	,	PUNCT
ijtc-78	106	5	&	&	CCONJ
ijtc-78	106	6	sapitri	sapitri	PROPN
ijtc-78	106	7	,	,	PUNCT
ijtc-78	106	8	r.	r.	PROPN
ijtc-78	106	9	c.	c.	PROPN
ijtc-78	106	10	(	(	PUNCT
ijtc-78	106	11	2016	2016	NUM
ijtc-78	106	12	)	)	PUNCT
ijtc-78	106	13	.	.	PUNCT
ijtc-78	107	1	pengaruh	pengaruh	PROPN
ijtc-78	107	2	intellectual	intellectual	ADJ
ijtc-78	107	3	capital	capital	PROPN
ijtc-78	107	4	terhadap	terhadap	PROPN
ijtc-78	107	5	nilai	nilai	PROPN
ijtc-78	107	6	perusahaan	perusahaan	PROPN
ijtc-78	107	7	.	.	PROPN
ijtc-78	108	1	jurnal	jurnal	PROPN
ijtc-78	108	2	akuntansi	akuntansi	PROPN
ijtc-78	108	3	,	,	PUNCT
ijtc-78	108	4	ekonomi	ekonomi	PROPN
ijtc-78	108	5	dan	dan	PROPN
ijtc-78	108	6	manajemen	manajemen	PROPN
ijtc-78	108	7	bisnis	bisnis	PROPN
ijtc-78	108	8	,	,	PUNCT
ijtc-78	108	9	4(1	4(1	NOUN
ijtc-78	108	10	)	)	PUNCT
ijtc-78	108	11	,	,	PUNCT
ijtc-78	108	12	28–33	28–33	NUM
ijtc-78	108	13	.	.	PUNCT
ijtc-78	108	14	ningrum	ningrum	PROPN
ijtc-78	108	15	,	,	PUNCT
ijtc-78	108	16	d.	d.	PROPN
ijtc-78	108	17	a.	a.	PROPN
ijtc-78	108	18	(	(	PUNCT
ijtc-78	108	19	2018	2018	NUM
ijtc-78	108	20	)	)	PUNCT
ijtc-78	108	21	.	.	PUNCT
ijtc-78	109	1	ketidakpastian	ketidakpastian	PROPN
ijtc-78	109	2	global	global	PROPN
ijtc-78	109	3	bikin	bikin	PROPN
ijtc-78	109	4	saham	saham	PROPN
ijtc-78	109	5	properti	properti	PROPN
ijtc-78	109	6	di	di	PROPN
ijtc-78	109	7	indonesia	indonesia	PROPN
ijtc-78	109	8	melemah	melemah	PROPN
ijtc-78	109	9	.	.	PUNCT
ijtc-78	110	1	retrieved	retrieve	VERB
ijtc-78	110	2	july	july	PROPN
ijtc-78	110	3	22	22	NUM
ijtc-78	110	4	,	,	PUNCT
ijtc-78	110	5	2019	2019	NUM
ijtc-78	110	6	,	,	PUNCT
ijtc-78	110	7	from	from	ADP
ijtc-78	110	8	www.merdeka.com	www.merdeka.com	X
ijtc-78	110	9	website	website	NOUN
ijtc-78	110	10	:	:	PUNCT
ijtc-78	110	11	https://www.merdeka.com/uang/ketidakpastian-global-bikin-saham-properti-diindonesia-melemah.html	https://www.merdeka.com/uang/ketidakpastian-global-bikin-saham-properti-diindonesia-melemah.html	X
ijtc-78	110	12	nuryaman	nuryaman	PROPN
ijtc-78	110	13	.	.	PUNCT
ijtc-78	111	1	(	(	PUNCT
ijtc-78	111	2	2015	2015	NUM
ijtc-78	111	3	)	)	PUNCT
ijtc-78	111	4	.	.	PUNCT
ijtc-78	112	1	the	the	DET
ijtc-78	112	2	influence	influence	NOUN
ijtc-78	112	3	of	of	ADP
ijtc-78	112	4	intellectual	intellectual	ADJ
ijtc-78	112	5	capital	capital	NOUN
ijtc-78	112	6	on	on	ADP
ijtc-78	112	7	the	the	DET
ijtc-78	112	8	firm	firm	NOUN
ijtc-78	112	9	’s	’s	PART
ijtc-78	112	10	value	value	NOUN
ijtc-78	112	11	with	with	ADP
ijtc-78	112	12	the	the	DET
ijtc-78	112	13	financial	financial	ADJ
ijtc-78	112	14	performance	performance	NOUN
ijtc-78	112	15	as	as	ADP
ijtc-78	112	16	intervening	intervene	VERB
ijtc-78	112	17	variable	variable	NOUN
ijtc-78	112	18	.	.	PUNCT
ijtc-78	113	1	procedia	procedia	PROPN
ijtc-78	113	2	social	social	ADJ
ijtc-78	113	3	and	and	CCONJ
ijtc-78	113	4	behavioral	behavioral	ADJ
ijtc-78	113	5	sciences	science	NOUN
ijtc-78	113	6	,	,	PUNCT
ijtc-78	113	7	211(september	211(september	NUM
ijtc-78	113	8	)	)	PUNCT
ijtc-78	113	9	,	,	PUNCT
ijtc-78	113	10	292–298	292–298	NUM
ijtc-78	113	11	.	.	PUNCT
ijtc-78	114	1	https://doi.org/10.1016/j.sbspro.2015.11.037	https://doi.org/10.1016/j.sbspro.2015.11.037	VERB
ijtc-78	114	2	ozkan	ozkan	ADJ
ijtc-78	114	3	,	,	PUNCT
ijtc-78	114	4	n.	n.	NOUN
ijtc-78	114	5	,	,	PUNCT
ijtc-78	114	6	cakan	cakan	PROPN
ijtc-78	114	7	,	,	PUNCT
ijtc-78	114	8	s.	s.	PROPN
ijtc-78	114	9	,	,	PUNCT
ijtc-78	114	10	&	&	CCONJ
ijtc-78	114	11	kayacan	kayacan	PROPN
ijtc-78	114	12	,	,	PUNCT
ijtc-78	114	13	m.	m.	NOUN
ijtc-78	114	14	(	(	PUNCT
ijtc-78	114	15	2016	2016	NUM
ijtc-78	114	16	)	)	PUNCT
ijtc-78	114	17	.	.	PUNCT
ijtc-78	115	1	intellectual	intellectual	ADJ
ijtc-78	115	2	capital	capital	NOUN
ijtc-78	115	3	and	and	CCONJ
ijtc-78	115	4	financial	financial	ADJ
ijtc-78	115	5	performance	performance	NOUN
ijtc-78	115	6	:	:	PUNCT
ijtc-78	115	7	a	a	DET
ijtc-78	115	8	study	study	NOUN
ijtc-78	115	9	of	of	ADP
ijtc-78	115	10	the	the	DET
ijtc-78	115	11	turkish	turkish	ADJ
ijtc-78	115	12	banking	banking	NOUN
ijtc-78	115	13	sector	sector	NOUN
ijtc-78	115	14	.	.	PUNCT
ijtc-78	116	1	borsa	borsa	PROPN
ijtc-78	116	2	istanbul	istanbul	PROPN
ijtc-78	116	3	review	review	PROPN
ijtc-78	116	4	,	,	PUNCT
ijtc-78	116	5	17(3	17(3	NUM
ijtc-78	116	6	)	)	PUNCT
ijtc-78	116	7	,	,	PUNCT
ijtc-78	116	8	190–198	190–198	NUM
ijtc-78	116	9	.	.	PUNCT
ijtc-78	117	1	https://doi.org/10.1016/j.bir.2016.03.001	https://doi.org/10.1016/j.bir.2016.03.001	PROPN
ijtc-78	117	2	.	.	PUNCT
ijtc-78	118	1	sofyan	sofyan	PROPN
ijtc-78	118	2	,	,	PUNCT
ijtc-78	118	3	m.	m.	NOUN
ijtc-78	118	4	(	(	PUNCT
ijtc-78	118	5	2019	2019	NUM
ijtc-78	118	6	)	)	PUNCT
ijtc-78	118	7	.	.	PUNCT
ijtc-78	119	1	rasio	rasio	PROPN
ijtc-78	119	2	keuangan	keuangan	PROPN
ijtc-78	119	3	untuk	untuk	PROPN
ijtc-78	119	4	menilai	menilai	PROPN
ijtc-78	119	5	kinerja	kinerja	PROPN
ijtc-78	119	6	keuangan	keuangan	PROPN
ijtc-78	119	7	.	.	PUNCT
ijtc-78	120	1	jurnal	jurnal	ADJ
ijtc-78	120	2	akademika	akademika	PROPN
ijtc-78	120	3	,	,	PUNCT
ijtc-78	120	4	17(2	17(2	NUM
ijtc-78	120	5	)	)	PUNCT
ijtc-78	120	6	,	,	PUNCT
ijtc-78	120	7	115	115	NUM
ijtc-78	120	8	-	-	SYM
ijtc-78	120	9	121	121	NUM
ijtc-78	120	10	.	.	PUNCT
ijtc-78	120	11	retrieved	retrieve	VERB
ijtc-78	120	12	by	by	ADP
ijtc-78	120	13	http://jurnal.stieimalang.ac.id/index.php/jak/article/view/173/97	http://jurnal.stieimalang.ac.id/index.php/jak/article/view/173/97	PROPN
ijtc-78	120	14	.	.	PUNCT
ijtc-78	120	15	sudibya	sudibya	PROPN
ijtc-78	120	16	,	,	PUNCT
ijtc-78	120	17	d.	d.	PROPN
ijtc-78	120	18	c.	c.	PROPN
ijtc-78	120	19	n.	n.	PROPN
ijtc-78	120	20	a.	a.	PROPN
ijtc-78	120	21	,	,	PUNCT
ijtc-78	120	22	&	&	CCONJ
ijtc-78	120	23	restuti	restuti	PROPN
ijtc-78	120	24	,	,	PUNCT
ijtc-78	120	25	m.	m.	NOUN
ijtc-78	120	26	m.	m.	PROPN
ijtc-78	120	27	d.	d.	PROPN
ijtc-78	120	28	(	(	PUNCT
ijtc-78	120	29	2014	2014	NUM
ijtc-78	120	30	)	)	PUNCT
ijtc-78	120	31	.	.	PUNCT
ijtc-78	121	1	pengaruh	pengaruh	NOUN
ijtc-78	121	2	modal	modal	X
ijtc-78	121	3	intelektual	intelektual	PROPN
ijtc-78	121	4	terhadap	terhadap	PROPN
ijtc-78	121	5	nilai	nilai	PROPN
ijtc-78	121	6	perusahaan	perusahaan	PROPN
ijtc-78	121	7	dengan	dengan	PROPN
ijtc-78	121	8	kinerja	kinerja	PROPN
ijtc-78	121	9	keuangan	keuangan	PROPN
ijtc-78	121	10	sebagai	sebagai	PROPN
ijtc-78	121	11	variabel	variabel	PROPN
ijtc-78	121	12	intervening	intervene	VERB
ijtc-78	121	13	.	.	PUNCT
ijtc-78	122	1	benefit	benefit	VERB
ijtc-78	122	2	jurnal	jurnal	ADJ
ijtc-78	122	3	manajemen	manajeman	NOUN
ijtc-78	122	4	dan	dan	PROPN
ijtc-78	122	5	bisnis	bisnis	PROPN
ijtc-78	122	6	,	,	PUNCT
ijtc-78	122	7	18(1	18(1	NOUN
ijtc-78	122	8	)	)	PUNCT
ijtc-78	122	9	,	,	PUNCT
ijtc-78	122	10	14–29	14–29	NUM
ijtc-78	122	11	.	.	PUNCT
ijtc-78	123	1	ulum	ulum	PROPN
ijtc-78	123	2	,	,	PUNCT
ijtc-78	123	3	i.	i.	PROPN
ijtc-78	123	4	(	(	PUNCT
ijtc-78	123	5	2009	2009	NUM
ijtc-78	123	6	)	)	PUNCT
ijtc-78	123	7	.	.	PUNCT
ijtc-78	124	1	intellectual	intellectual	ADJ
ijtc-78	124	2	capital	capital	NOUN
ijtc-78	124	3	.	.	PUNCT
ijtc-78	125	1	yogyakarta	yogyakarta	PROPN
ijtc-78	125	2	:	:	PUNCT
ijtc-78	126	1	graha	graha	PROPN
ijtc-78	126	2	ilmu	ilmu	PROPN
ijtc-78	126	3	.	.	PUNCT