id	sid	tid	token	lemma	pos
ijtc-780	1	1	the	the	DET
ijtc-780	1	2	illomata	illomata	PROPN
ijtc-780	1	3	international	international	PROPN
ijtc-780	1	4	journal	journal	PROPN
ijtc-780	1	5	of	of	ADP
ijtc-780	1	6	management	management	NOUN
ijtc-780	1	7	ilomata	ilomata	PROPN
ijtc-780	1	8	international	international	ADJ
ijtc-780	1	9	journal	journal	NOUN
ijtc-780	1	10	of	of	ADP
ijtc-780	1	11	tax	tax	PROPN
ijtc-780	1	12	&	&	CCONJ
ijtc-780	1	13	accounting	account	VERB
ijtc-780	1	14	p	p	PROPN
ijtc-780	1	15	-	-	PUNCT
ijtc-780	1	16	issn	issn	NOUN
ijtc-780	1	17	:	:	PUNCT
ijtc-780	1	18	2714	2714	NUM
ijtc-780	1	19	-	-	SYM
ijtc-780	1	20	9838	9838	NUM
ijtc-780	1	21	;	;	PUNCT
ijtc-780	1	22	e	e	X
ijtc-780	1	23	-	-	PUNCT
ijtc-780	1	24	issn	issn	NOUN
ijtc-780	1	25	:	:	PUNCT
ijtc-780	1	26	2714	2714	NUM
ijtc-780	1	27	-	-	SYM
ijtc-780	1	28	9846	9846	NUM
ijtc-780	1	29	volume	volume	NOUN
ijtc-780	1	30	4	4	NUM
ijtc-780	1	31	,	,	PUNCT
ijtc-780	1	32	issue	issue	NOUN
ijtc-780	1	33	3	3	NUM
ijtc-780	1	34	july	july	PROPN
ijtc-780	1	35	2023	2023	NUM
ijtc-780	1	36	page	page	NOUN
ijtc-780	1	37	no	no	NOUN
ijtc-780	1	38	.	.	PUNCT
ijtc-780	2	1	546	546	NUM
ijtc-780	2	2	-	-	SYM
ijtc-780	2	3	560	560	NUM
ijtc-780	2	4	546	546	NUM
ijtc-780	2	5	|	|	ADV
ijtc-780	2	6	ilomata	ilomata	PROPN
ijtc-780	2	7	international	international	ADJ
ijtc-780	2	8	journal	journal	NOUN
ijtc-780	2	9	of	of	ADP
ijtc-780	2	10	tax	tax	PROPN
ijtc-780	2	11	&	&	CCONJ
ijtc-780	2	12	accounting	account	VERB
ijtc-780	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	2	14	the	the	DET
ijtc-780	2	15	influence	influence	NOUN
ijtc-780	2	16	of	of	ADP
ijtc-780	2	17	operating	operate	VERB
ijtc-780	2	18	cash	cash	NOUN
ijtc-780	2	19	flows	flow	NOUN
ijtc-780	2	20	,	,	PUNCT
ijtc-780	2	21	investments	investment	NOUN
ijtc-780	2	22	cash	cash	NOUN
ijtc-780	2	23	flow	flow	NOUN
ijtc-780	2	24	,	,	PUNCT
ijtc-780	2	25	and	and	CCONJ
ijtc-780	2	26	funding	fund	VERB
ijtc-780	2	27	cash	cash	NOUN
ijtc-780	2	28	flow	flow	NOUN
ijtc-780	2	29	on	on	ADP
ijtc-780	2	30	the	the	DET
ijtc-780	2	31	company	company	NOUN
ijtc-780	2	32	value	value	NOUN
ijtc-780	2	33	in	in	ADP
ijtc-780	2	34	technology	technology	NOUN
ijtc-780	2	35	sector	sector	NOUN
ijtc-780	2	36	herman1	herman1	NOUN
ijtc-780	2	37	,	,	PUNCT
ijtc-780	2	38	randy	randy	ADJ
ijtc-780	2	39	chaidir2	chaidir2	NOUN
ijtc-780	2	40	12sekolah	12sekolah	X
ijtc-780	3	1	tinggi	tinggi	PROPN
ijtc-780	3	2	ilmu	ilmu	PROPN
ijtc-780	3	3	ekonomi	ekonomi	PROPN
ijtc-780	3	4	balikpapan	balikpapan	PROPN
ijtc-780	3	5	,	,	PUNCT
ijtc-780	3	6	indonesia	indonesia	PROPN
ijtc-780	3	7	correspondent	correspondent	NOUN
ijtc-780	3	8	:	:	PUNCT
ijtc-780	3	9	hermanalhshak@gmail.com	hermanalhshak@gmail.com	X
ijtc-780	3	10	received	receive	VERB
ijtc-780	3	11	:	:	PUNCT
ijtc-780	3	12	may	may	AUX
ijtc-780	3	13	30	30	NUM
ijtc-780	3	14	,	,	PUNCT
ijtc-780	3	15	2023	2023	NUM
ijtc-780	3	16	accepted	accept	VERB
ijtc-780	3	17	:	:	PUNCT
ijtc-780	3	18	july	july	PROPN
ijtc-780	3	19	19	19	NUM
ijtc-780	3	20	,	,	PUNCT
ijtc-780	3	21	2023	2023	NUM
ijtc-780	3	22	published	publish	VERB
ijtc-780	3	23	:	:	PUNCT
ijtc-780	3	24	july	july	PROPN
ijtc-780	3	25	31	31	NUM
ijtc-780	3	26	,	,	PUNCT
ijtc-780	3	27	2023	2023	NUM
ijtc-780	3	28	citation	citation	NOUN
ijtc-780	3	29	:	:	PUNCT
ijtc-780	3	30	herman	herman	PROPN
ijtc-780	3	31	.	.	PROPN
ijtc-780	3	32	,	,	PUNCT
ijtc-780	3	33	chaidir	chaidir	PROPN
ijtc-780	3	34	,	,	PUNCT
ijtc-780	3	35	r.	r.	PROPN
ijtc-780	3	36	(	(	PUNCT
ijtc-780	3	37	2023	2023	NUM
ijtc-780	3	38	)	)	PUNCT
ijtc-780	3	39	.	.	PUNCT
ijtc-780	4	1	the	the	DET
ijtc-780	4	2	influence	influence	NOUN
ijtc-780	4	3	of	of	ADP
ijtc-780	4	4	operating	operate	VERB
ijtc-780	4	5	cash	cash	NOUN
ijtc-780	4	6	flows	flow	NOUN
ijtc-780	4	7	,	,	PUNCT
ijtc-780	4	8	investments	investment	NOUN
ijtc-780	4	9	cash	cash	NOUN
ijtc-780	4	10	flow	flow	NOUN
ijtc-780	4	11	,	,	PUNCT
ijtc-780	4	12	and	and	CCONJ
ijtc-780	4	13	funding	fund	VERB
ijtc-780	4	14	cash	cash	NOUN
ijtc-780	4	15	flow	flow	NOUN
ijtc-780	4	16	on	on	ADP
ijtc-780	4	17	the	the	DET
ijtc-780	4	18	company	company	NOUN
ijtc-780	4	19	value	value	NOUN
ijtc-780	4	20	in	in	ADP
ijtc-780	4	21	technology	technology	NOUN
ijtc-780	4	22	sector	sector	NOUN
ijtc-780	4	23	.	.	PUNCT
ijtc-780	5	1	ilomata	ilomata	PROPN
ijtc-780	5	2	international	international	ADJ
ijtc-780	5	3	journal	journal	NOUN
ijtc-780	5	4	of	of	ADP
ijtc-780	5	5	tax	tax	NOUN
ijtc-780	5	6	and	and	CCONJ
ijtc-780	5	7	accounting	accounting	NOUN
ijtc-780	5	8	,	,	PUNCT
ijtc-780	5	9	4(3	4(3	NUM
ijtc-780	5	10	)	)	PUNCT
ijtc-780	5	11	,	,	PUNCT
ijtc-780	5	12	546	546	NUM
ijtc-780	5	13	-	-	SYM
ijtc-780	5	14	560	560	NUM
ijtc-780	5	15	.	.	PUNCT
ijtc-780	6	1	https://doi.org/10.52728/ijtc.v4i3.780	https://doi.org/10.52728/ijtc.v4i3.780	ADJ
ijtc-780	6	2	abstract	abstract	NOUN
ijtc-780	6	3	:	:	PUNCT
ijtc-780	6	4	investors	investor	NOUN
ijtc-780	6	5	use	use	VERB
ijtc-780	6	6	the	the	DET
ijtc-780	6	7	company	company	NOUN
ijtc-780	6	8	value	value	NOUN
ijtc-780	6	9	as	as	ADP
ijtc-780	6	10	one	one	NUM
ijtc-780	6	11	of	of	ADP
ijtc-780	6	12	the	the	DET
ijtc-780	6	13	benchmarks	benchmark	NOUN
ijtc-780	6	14	in	in	ADP
ijtc-780	6	15	investing	invest	VERB
ijtc-780	6	16	the	the	DET
ijtc-780	6	17	capital	capital	NOUN
ijtc-780	6	18	since	since	SCONJ
ijtc-780	6	19	the	the	DET
ijtc-780	6	20	value	value	NOUN
ijtc-780	6	21	is	be	AUX
ijtc-780	6	22	generated	generate	VERB
ijtc-780	6	23	from	from	ADP
ijtc-780	6	24	the	the	DET
ijtc-780	6	25	share	share	NOUN
ijtc-780	6	26	price	price	NOUN
ijtc-780	6	27	with	with	ADP
ijtc-780	6	28	the	the	DET
ijtc-780	6	29	basis	basis	NOUN
ijtc-780	6	30	of	of	ADP
ijtc-780	6	31	the	the	DET
ijtc-780	6	32	company	company	NOUN
ijtc-780	6	33	performance	performance	NOUN
ijtc-780	6	34	and	and	CCONJ
ijtc-780	6	35	the	the	DET
ijtc-780	6	36	public	public	ADJ
ijtc-780	6	37	assessment	assessment	NOUN
ijtc-780	6	38	on	on	ADP
ijtc-780	6	39	that	that	DET
ijtc-780	6	40	performance	performance	NOUN
ijtc-780	6	41	.	.	PUNCT
ijtc-780	7	1	the	the	DET
ijtc-780	7	2	company	company	NOUN
ijtc-780	7	3	value	value	NOUN
ijtc-780	7	4	can	can	AUX
ijtc-780	7	5	be	be	AUX
ijtc-780	7	6	measured	measure	VERB
ijtc-780	7	7	by	by	ADP
ijtc-780	7	8	price	price	NOUN
ijtc-780	7	9	earning	earning	NOUN
ijtc-780	7	10	ratio	ratio	NOUN
ijtc-780	7	11	(	(	PUNCT
ijtc-780	7	12	per	per	ADP
ijtc-780	7	13	)	)	PUNCT
ijtc-780	7	14	,	,	PUNCT
ijtc-780	7	15	price	price	NOUN
ijtc-780	7	16	book	book	NOUN
ijtc-780	7	17	value	value	NOUN
ijtc-780	7	18	(	(	PUNCT
ijtc-780	7	19	pbv	pbv	ADJ
ijtc-780	7	20	)	)	PUNCT
ijtc-780	7	21	,	,	PUNCT
ijtc-780	7	22	and	and	CCONJ
ijtc-780	7	23	tobin	tobin	PROPN
ijtc-780	7	24	's	's	PART
ijtc-780	7	25	q.	q.	PROPN
ijtc-780	7	26	price	price	NOUN
ijtc-780	7	27	book	book	NOUN
ijtc-780	7	28	value	value	NOUN
ijtc-780	7	29	is	be	AUX
ijtc-780	7	30	selected	select	VERB
ijtc-780	7	31	in	in	ADP
ijtc-780	7	32	this	this	DET
ijtc-780	7	33	research	research	NOUN
ijtc-780	7	34	as	as	ADP
ijtc-780	7	35	its	its	PRON
ijtc-780	7	36	measurement	measurement	NOUN
ijtc-780	7	37	.	.	PUNCT
ijtc-780	8	1	the	the	DET
ijtc-780	8	2	research	research	NOUN
ijtc-780	8	3	subjects	subject	NOUN
ijtc-780	8	4	were	be	AUX
ijtc-780	8	5	technology	technology	NOUN
ijtc-780	8	6	-	-	PUNCT
ijtc-780	8	7	based	base	VERB
ijtc-780	8	8	companies	company	NOUN
ijtc-780	8	9	listed	list	VERB
ijtc-780	8	10	in	in	ADP
ijtc-780	8	11	the	the	DET
ijtc-780	8	12	indonesian	indonesian	ADJ
ijtc-780	8	13	stock	stock	PROPN
ijtc-780	8	14	exchange	exchange	PROPN
ijtc-780	8	15	.	.	PUNCT
ijtc-780	9	1	from	from	ADP
ijtc-780	9	2	the	the	DET
ijtc-780	9	3	data	datum	NOUN
ijtc-780	9	4	obtained	obtain	VERB
ijtc-780	9	5	,	,	PUNCT
ijtc-780	9	6	it	it	PRON
ijtc-780	9	7	was	be	AUX
ijtc-780	9	8	indicated	indicate	VERB
ijtc-780	9	9	that	that	SCONJ
ijtc-780	9	10	there	there	PRON
ijtc-780	9	11	were	be	VERB
ijtc-780	9	12	fluctuations	fluctuation	NOUN
ijtc-780	9	13	in	in	ADP
ijtc-780	9	14	the	the	DET
ijtc-780	9	15	value	value	NOUN
ijtc-780	9	16	of	of	ADP
ijtc-780	9	17	technology	technology	NOUN
ijtc-780	9	18	-	-	PUNCT
ijtc-780	9	19	based	base	VERB
ijtc-780	9	20	companies	company	NOUN
ijtc-780	9	21	.	.	PUNCT
ijtc-780	10	1	this	this	PRON
ijtc-780	10	2	is	be	AUX
ijtc-780	10	3	a	a	DET
ijtc-780	10	4	dilemma	dilemma	NOUN
ijtc-780	10	5	for	for	ADP
ijtc-780	10	6	both	both	CCONJ
ijtc-780	10	7	the	the	DET
ijtc-780	10	8	companies	company	NOUN
ijtc-780	10	9	and	and	CCONJ
ijtc-780	10	10	the	the	DET
ijtc-780	10	11	investors	investor	NOUN
ijtc-780	10	12	on	on	ADP
ijtc-780	10	13	the	the	DET
ijtc-780	10	14	grounds	ground	NOUN
ijtc-780	10	15	that	that	SCONJ
ijtc-780	10	16	not	not	PART
ijtc-780	10	17	only	only	ADV
ijtc-780	10	18	the	the	DET
ijtc-780	10	19	management	management	NOUN
ijtc-780	10	20	but	but	CCONJ
ijtc-780	10	21	also	also	ADV
ijtc-780	10	22	the	the	DET
ijtc-780	10	23	investors	investor	NOUN
ijtc-780	10	24	expect	expect	VERB
ijtc-780	10	25	the	the	DET
ijtc-780	10	26	company	company	NOUN
ijtc-780	10	27	value	value	NOUN
ijtc-780	10	28	to	to	PART
ijtc-780	10	29	consistently	consistently	ADV
ijtc-780	10	30	increase	increase	VERB
ijtc-780	10	31	.	.	PUNCT
ijtc-780	11	1	the	the	DET
ijtc-780	11	2	research	research	NOUN
ijtc-780	11	3	sample	sample	NOUN
ijtc-780	11	4	were	be	AUX
ijtc-780	11	5	28	28	NUM
ijtc-780	11	6	companies	company	NOUN
ijtc-780	11	7	that	that	PRON
ijtc-780	11	8	met	meet	VERB
ijtc-780	11	9	the	the	DET
ijtc-780	11	10	criteria	criterion	NOUN
ijtc-780	11	11	,	,	PUNCT
ijtc-780	11	12	within	within	ADP
ijtc-780	11	13	the	the	DET
ijtc-780	11	14	periods	period	NOUN
ijtc-780	11	15	of	of	ADP
ijtc-780	11	16	20192022	20192022	NUM
ijtc-780	11	17	.	.	PUNCT
ijtc-780	12	1	the	the	DET
ijtc-780	12	2	method	method	NOUN
ijtc-780	12	3	used	use	VERB
ijtc-780	12	4	was	be	AUX
ijtc-780	12	5	quantitative	quantitative	ADJ
ijtc-780	12	6	research	research	NOUN
ijtc-780	12	7	with	with	ADP
ijtc-780	12	8	multiple	multiple	ADJ
ijtc-780	12	9	regression	regression	NOUN
ijtc-780	12	10	analysis	analysis	NOUN
ijtc-780	12	11	as	as	ADP
ijtc-780	12	12	its	its	PRON
ijtc-780	12	13	analytical	analytical	ADJ
ijtc-780	12	14	tool	tool	NOUN
ijtc-780	12	15	.	.	PUNCT
ijtc-780	13	1	the	the	DET
ijtc-780	13	2	results	result	NOUN
ijtc-780	13	3	indicated	indicate	VERB
ijtc-780	13	4	that	that	SCONJ
ijtc-780	13	5	the	the	DET
ijtc-780	13	6	operating	operate	VERB
ijtc-780	13	7	cash	cash	NOUN
ijtc-780	13	8	flow	flow	NOUN
ijtc-780	13	9	,	,	PUNCT
ijtc-780	13	10	the	the	DET
ijtc-780	13	11	investment	investment	NOUN
ijtc-780	13	12	cash	cash	NOUN
ijtc-780	13	13	flow	flow	NOUN
ijtc-780	13	14	,	,	PUNCT
ijtc-780	13	15	and	and	CCONJ
ijtc-780	13	16	the	the	DET
ijtc-780	13	17	financing	financing	NOUN
ijtc-780	13	18	cash	cash	NOUN
ijtc-780	13	19	flow	flow	NOUN
ijtc-780	13	20	have	have	VERB
ijtc-780	13	21	no	no	DET
ijtc-780	13	22	effects	effect	NOUN
ijtc-780	13	23	on	on	ADP
ijtc-780	13	24	the	the	DET
ijtc-780	13	25	firm	firm	ADJ
ijtc-780	13	26	value	value	NOUN
ijtc-780	13	27	.	.	PUNCT
ijtc-780	14	1	keywords	keyword	NOUN
ijtc-780	14	2	:	:	PUNCT
ijtc-780	14	3	operating	operate	VERB
ijtc-780	14	4	cash	cash	NOUN
ijtc-780	14	5	flows	flow	NOUN
ijtc-780	14	6	,	,	PUNCT
ijtc-780	14	7	investments	investment	NOUN
ijtc-780	14	8	cash	cash	NOUN
ijtc-780	14	9	flow	flow	NOUN
ijtc-780	14	10	,	,	PUNCT
ijtc-780	14	11	and	and	CCONJ
ijtc-780	14	12	funding	fund	VERB
ijtc-780	14	13	cash	cash	NOUN
ijtc-780	14	14	flow	flow	NOUN
ijtc-780	14	15	,	,	PUNCT
ijtc-780	14	16	company	company	NOUN
ijtc-780	14	17	value	value	NOUN
ijtc-780	14	18	,	,	PUNCT
ijtc-780	14	19	technology	technology	NOUN
ijtc-780	14	20	sector	sector	NOUN
ijtc-780	14	21	.	.	PUNCT
ijtc-780	15	1	this	this	PRON
ijtc-780	15	2	is	be	AUX
ijtc-780	15	3	an	an	DET
ijtc-780	15	4	open	open	ADJ
ijtc-780	15	5	access	access	NOUN
ijtc-780	15	6	article	article	NOUN
ijtc-780	15	7	under	under	ADP
ijtc-780	15	8	the	the	DET
ijtc-780	15	9	cc	cc	NOUN
ijtc-780	15	10	-	-	PUNCT
ijtc-780	15	11	by	by	ADP
ijtc-780	15	12	4.0	4.0	NUM
ijtc-780	15	13	license	license	NOUN
ijtc-780	15	14	.	.	PUNCT
ijtc-780	16	1	introduction	introduction	NOUN
ijtc-780	16	2	in	in	ADP
ijtc-780	16	3	this	this	DET
ijtc-780	16	4	competitive	competitive	ADJ
ijtc-780	16	5	era	era	NOUN
ijtc-780	16	6	,	,	PUNCT
ijtc-780	16	7	with	with	ADP
ijtc-780	16	8	the	the	DET
ijtc-780	16	9	growing	grow	VERB
ijtc-780	16	10	number	number	NOUN
ijtc-780	16	11	of	of	ADP
ijtc-780	16	12	new	new	ADJ
ijtc-780	16	13	businesses	business	NOUN
ijtc-780	16	14	,	,	PUNCT
ijtc-780	16	15	investors	investor	NOUN
ijtc-780	16	16	must	must	AUX
ijtc-780	16	17	be	be	AUX
ijtc-780	16	18	selective	selective	ADJ
ijtc-780	16	19	when	when	SCONJ
ijtc-780	16	20	making	make	VERB
ijtc-780	16	21	an	an	DET
ijtc-780	16	22	investment	investment	NOUN
ijtc-780	16	23	.	.	PUNCT
ijtc-780	17	1	every	every	DET
ijtc-780	17	2	time	time	NOUN
ijtc-780	17	3	money	money	NOUN
ijtc-780	17	4	is	be	AUX
ijtc-780	17	5	put	put	VERB
ijtc-780	17	6	into	into	ADP
ijtc-780	17	7	a	a	DET
ijtc-780	17	8	business	business	NOUN
ijtc-780	17	9	,	,	PUNCT
ijtc-780	17	10	the	the	DET
ijtc-780	17	11	added	add	VERB
ijtc-780	17	12	values	value	NOUN
ijtc-780	17	13	,	,	PUNCT
ijtc-780	17	14	be	be	AUX
ijtc-780	17	15	it	it	PRON
ijtc-780	17	16	in	in	ADP
ijtc-780	17	17	the	the	DET
ijtc-780	17	18	form	form	NOUN
ijtc-780	17	19	of	of	ADP
ijtc-780	17	20	increasing	increase	VERB
ijtc-780	17	21	dividends	dividend	NOUN
ijtc-780	17	22	or	or	CCONJ
ijtc-780	17	23	in	in	ADP
ijtc-780	17	24	the	the	DET
ijtc-780	17	25	form	form	NOUN
ijtc-780	17	26	of	of	ADP
ijtc-780	17	27	continuously	continuously	ADV
ijtc-780	17	28	growing	grow	VERB
ijtc-780	17	29	company	company	NOUN
ijtc-780	17	30	value	value	NOUN
ijtc-780	17	31	are	be	AUX
ijtc-780	17	32	highly	highly	ADV
ijtc-780	17	33	expected	expect	VERB
ijtc-780	17	34	.	.	PUNCT
ijtc-780	18	1	these	these	DET
ijtc-780	18	2	two	two	NUM
ijtc-780	18	3	aspects	aspect	NOUN
ijtc-780	18	4	trigger	trigger	NOUN
ijtc-780	18	5	profit	profit	NOUN
ijtc-780	18	6	generation	generation	NOUN
ijtc-780	18	7	to	to	PART
ijtc-780	18	8	come	come	VERB
ijtc-780	18	9	about	about	ADP
ijtc-780	18	10	.	.	PUNCT
ijtc-780	19	1	according	accord	VERB
ijtc-780	19	2	to	to	ADP
ijtc-780	19	3	(	(	PUNCT
ijtc-780	19	4	harmono	harmono	X
ijtc-780	19	5	,	,	PUNCT
ijtc-780	19	6	2009a	2009a	NUM
ijtc-780	19	7	)	)	PUNCT
ijtc-780	19	8	,	,	PUNCT
ijtc-780	19	9	the	the	DET
ijtc-780	19	10	value	value	NOUN
ijtc-780	19	11	of	of	ADP
ijtc-780	19	12	stock	stock	NOUN
ijtc-780	19	13	price	price	NOUN
ijtc-780	19	14	in	in	ADP
ijtc-780	19	15	the	the	DET
ijtc-780	19	16	market	market	NOUN
ijtc-780	19	17	is	be	AUX
ijtc-780	19	18	used	use	VERB
ijtc-780	19	19	to	to	PART
ijtc-780	19	20	measure	measure	VERB
ijtc-780	19	21	the	the	DET
ijtc-780	19	22	value	value	NOUN
ijtc-780	19	23	of	of	ADP
ijtc-780	19	24	the	the	DET
ijtc-780	19	25	company	company	NOUN
ijtc-780	19	26	,	,	PUNCT
ijtc-780	19	27	as	as	SCONJ
ijtc-780	19	28	the	the	DET
ijtc-780	19	29	share	share	NOUN
ijtc-780	19	30	price	price	NOUN
ijtc-780	19	31	is	be	AUX
ijtc-780	19	32	a	a	DET
ijtc-780	19	33	reflection	reflection	NOUN
ijtc-780	19	34	of	of	ADP
ijtc-780	19	35	the	the	DET
ijtc-780	19	36	public	public	ADJ
ijtc-780	19	37	assessment	assessment	NOUN
ijtc-780	19	38	on	on	ADP
ijtc-780	19	39	the	the	DET
ijtc-780	19	40	company	company	NOUN
ijtc-780	19	41	performance	performance	NOUN
ijtc-780	19	42	.	.	PUNCT
ijtc-780	20	1	investors	investor	NOUN
ijtc-780	20	2	consider	consider	VERB
ijtc-780	20	3	the	the	DET
ijtc-780	20	4	value	value	NOUN
ijtc-780	20	5	of	of	ADP
ijtc-780	20	6	the	the	DET
ijtc-780	20	7	company	company	NOUN
ijtc-780	20	8	as	as	ADP
ijtc-780	20	9	one	one	NUM
ijtc-780	20	10	of	of	ADP
ijtc-780	20	11	the	the	DET
ijtc-780	20	12	benchmarks	benchmark	NOUN
ijtc-780	20	13	in	in	ADP
ijtc-780	20	14	investing	invest	VERB
ijtc-780	20	15	their	their	PRON
ijtc-780	20	16	capital	capital	NOUN
ijtc-780	20	17	because	because	SCONJ
ijtc-780	20	18	the	the	DET
ijtc-780	20	19	value	value	NOUN
ijtc-780	20	20	of	of	ADP
ijtc-780	20	21	the	the	DET
ijtc-780	20	22	company	company	NOUN
ijtc-780	20	23	comes	come	VERB
ijtc-780	20	24	from	from	ADP
ijtc-780	20	25	the	the	DET
ijtc-780	20	26	share	share	NOUN
ijtc-780	20	27	price	price	NOUN
ijtc-780	20	28	which	which	PRON
ijtc-780	20	29	is	be	AUX
ijtc-780	20	30	formed	form	VERB
ijtc-780	20	31	from	from	ADP
ijtc-780	20	32	the	the	DET
ijtc-780	20	33	company	company	NOUN
ijtc-780	20	34	's	's	PART
ijtc-780	20	35	performance	performance	NOUN
ijtc-780	20	36	and	and	CCONJ
ijtc-780	20	37	the	the	DET
ijtc-780	20	38	public	public	NOUN
ijtc-780	20	39	's	's	PART
ijtc-780	20	40	assessment	assessment	NOUN
ijtc-780	20	41	.	.	PUNCT
ijtc-780	21	1	a	a	DET
ijtc-780	21	2	good	good	ADJ
ijtc-780	21	3	performance	performance	NOUN
ijtc-780	21	4	will	will	AUX
ijtc-780	21	5	have	have	VERB
ijtc-780	21	6	an	an	DET
ijtc-780	21	7	impact	impact	NOUN
ijtc-780	21	8	on	on	ADP
ijtc-780	21	9	the	the	DET
ijtc-780	21	10	company	company	NOUN
ijtc-780	21	11	profits	profit	NOUN
ijtc-780	21	12	,	,	PUNCT
ijtc-780	21	13	thus	thus	ADV
ijtc-780	21	14	,	,	PUNCT
ijtc-780	21	15	it	it	PRON
ijtc-780	21	16	is	be	AUX
ijtc-780	21	17	understood	understand	VERB
ijtc-780	21	18	that	that	SCONJ
ijtc-780	21	19	profit	profit	NOUN
ijtc-780	21	20	is	be	AUX
ijtc-780	21	21	the	the	DET
ijtc-780	21	22	main	main	ADJ
ijtc-780	21	23	target	target	NOUN
ijtc-780	21	24	of	of	ADP
ijtc-780	21	25	a	a	DET
ijtc-780	21	26	company	company	NOUN
ijtc-780	21	27	in	in	ADP
ijtc-780	21	28	its	its	PRON
ijtc-780	21	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-780	21	30	mailto:hermanalhshak@gmail.com	mailto:hermanalhshak@gmail.com	NOUN
ijtc-780	21	31	https://doi.org/10.52728/ijtc.v4i3.780	https://doi.org/10.52728/ijtc.v4i3.780	VERB
ijtc-780	21	32	the	the	DET
ijtc-780	21	33	influence	influence	NOUN
ijtc-780	21	34	of	of	ADP
ijtc-780	21	35	operating	operate	VERB
ijtc-780	21	36	cash	cash	NOUN
ijtc-780	21	37	flows	flow	NOUN
ijtc-780	21	38	,	,	PUNCT
ijtc-780	21	39	investments	investment	NOUN
ijtc-780	21	40	cash	cash	NOUN
ijtc-780	21	41	flow	flow	NOUN
ijtc-780	21	42	,	,	PUNCT
ijtc-780	21	43	and	and	CCONJ
ijtc-780	21	44	funding	fund	VERB
ijtc-780	21	45	cash	cash	NOUN
ijtc-780	21	46	flow	flow	NOUN
ijtc-780	21	47	on	on	ADP
ijtc-780	21	48	the	the	DET
ijtc-780	21	49	company	company	NOUN
ijtc-780	21	50	value	value	NOUN
ijtc-780	21	51	in	in	ADP
ijtc-780	21	52	technology	technology	NOUN
ijtc-780	21	53	sector	sector	NOUN
ijtc-780	21	54	herman	herman	NOUN
ijtc-780	21	55	and	and	CCONJ
ijtc-780	21	56	chaidir	chaidir	PROPN
ijtc-780	21	57	547	547	NUM
ijtc-780	21	58	|	|	NOUN
ijtc-780	21	59	ilomata	ilomata	PROPN
ijtc-780	21	60	international	international	ADJ
ijtc-780	21	61	journal	journal	NOUN
ijtc-780	21	62	of	of	ADP
ijtc-780	21	63	tax	tax	PROPN
ijtc-780	21	64	&	&	CCONJ
ijtc-780	21	65	accounting	accounting	PROPN
ijtc-780	21	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	21	67	operation	operation	NOUN
ijtc-780	21	68	.	.	PUNCT
ijtc-780	22	1	the	the	DET
ijtc-780	22	2	profit	profit	NOUN
ijtc-780	22	3	generated	generate	VERB
ijtc-780	22	4	help	help	NOUN
ijtc-780	22	5	enhance	enhance	VERB
ijtc-780	22	6	the	the	DET
ijtc-780	22	7	prosperity	prosperity	NOUN
ijtc-780	22	8	of	of	ADP
ijtc-780	22	9	the	the	DET
ijtc-780	22	10	investors	investor	NOUN
ijtc-780	22	11	and	and	CCONJ
ijtc-780	22	12	prove	prove	VERB
ijtc-780	22	13	that	that	SCONJ
ijtc-780	22	14	the	the	DET
ijtc-780	22	15	business	business	NOUN
ijtc-780	22	16	is	be	AUX
ijtc-780	22	17	well	well	ADV
ijtc-780	22	18	-	-	PUNCT
ijtc-780	22	19	managed	manage	VERB
ijtc-780	22	20	.	.	PUNCT
ijtc-780	23	1	in	in	ADP
ijtc-780	23	2	addition	addition	NOUN
ijtc-780	23	3	,	,	PUNCT
ijtc-780	23	4	profit	profit	NOUN
ijtc-780	23	5	signals	signal	NOUN
ijtc-780	23	6	that	that	SCONJ
ijtc-780	23	7	a	a	DET
ijtc-780	23	8	company	company	NOUN
ijtc-780	23	9	will	will	AUX
ijtc-780	23	10	continue	continue	VERB
ijtc-780	23	11	to	to	PART
ijtc-780	23	12	operate	operate	VERB
ijtc-780	23	13	for	for	ADP
ijtc-780	23	14	a	a	DET
ijtc-780	23	15	certain	certain	ADJ
ijtc-780	23	16	period	period	NOUN
ijtc-780	23	17	of	of	ADP
ijtc-780	23	18	time	time	NOUN
ijtc-780	23	19	,	,	PUNCT
ijtc-780	23	20	particularly	particularly	ADV
ijtc-780	23	21	if	if	SCONJ
ijtc-780	23	22	the	the	DET
ijtc-780	23	23	past	past	ADJ
ijtc-780	23	24	performance	performance	NOUN
ijtc-780	23	25	showed	show	VERB
ijtc-780	23	26	significant	significant	ADJ
ijtc-780	23	27	progress	progress	NOUN
ijtc-780	23	28	.	.	PUNCT
ijtc-780	24	1	weston	weston	PROPN
ijtc-780	24	2	and	and	CCONJ
ijtc-780	24	3	copeland	copeland	PROPN
ijtc-780	24	4	,	,	PUNCT
ijtc-780	24	5	as	as	SCONJ
ijtc-780	24	6	cited	cite	VERB
ijtc-780	24	7	by	by	ADP
ijtc-780	24	8	(	(	PUNCT
ijtc-780	24	9	wasana	wasana	PROPN
ijtc-780	24	10	,	,	PUNCT
ijtc-780	24	11	1995	1995	NUM
ijtc-780	24	12	)	)	PUNCT
ijtc-780	24	13	emphasized	emphasize	VERB
ijtc-780	24	14	that	that	SCONJ
ijtc-780	24	15	price	price	NOUN
ijtc-780	24	16	earning	earning	NOUN
ijtc-780	24	17	ratio	ratio	NOUN
ijtc-780	24	18	(	(	PUNCT
ijtc-780	24	19	per	per	ADP
ijtc-780	24	20	)	)	PUNCT
ijtc-780	24	21	and	and	CCONJ
ijtc-780	24	22	price	price	NOUN
ijtc-780	24	23	book	book	NOUN
ijtc-780	24	24	value	value	NOUN
ijtc-780	24	25	(	(	PUNCT
ijtc-780	24	26	pbv	pbv	VERB
ijtc-780	24	27	)	)	PUNCT
ijtc-780	24	28	are	be	AUX
ijtc-780	24	29	tools	tool	NOUN
ijtc-780	24	30	used	use	VERB
ijtc-780	24	31	to	to	PART
ijtc-780	24	32	estimate	estimate	VERB
ijtc-780	24	33	the	the	DET
ijtc-780	24	34	value	value	NOUN
ijtc-780	24	35	of	of	ADP
ijtc-780	24	36	a	a	DET
ijtc-780	24	37	particular	particular	ADJ
ijtc-780	24	38	company	company	NOUN
ijtc-780	24	39	.	.	PUNCT
ijtc-780	25	1	in	in	ADP
ijtc-780	25	2	this	this	DET
ijtc-780	25	3	study	study	NOUN
ijtc-780	25	4	,	,	PUNCT
ijtc-780	25	5	price	price	NOUN
ijtc-780	25	6	book	book	NOUN
ijtc-780	25	7	value	value	NOUN
ijtc-780	25	8	is	be	AUX
ijtc-780	25	9	utilized	utilize	VERB
ijtc-780	25	10	as	as	ADP
ijtc-780	25	11	its	its	PRON
ijtc-780	25	12	measurement	measurement	NOUN
ijtc-780	25	13	.	.	PUNCT
ijtc-780	26	1	heri	heri	NOUN
ijtc-780	26	2	(	(	PUNCT
ijtc-780	26	3	2016	2016	NUM
ijtc-780	26	4	)	)	PUNCT
ijtc-780	26	5	emphasized	emphasize	VERB
ijtc-780	26	6	that	that	SCONJ
ijtc-780	26	7	the	the	DET
ijtc-780	26	8	result	result	NOUN
ijtc-780	26	9	of	of	ADP
ijtc-780	26	10	the	the	DET
ijtc-780	26	11	comparison	comparison	NOUN
ijtc-780	26	12	between	between	ADP
ijtc-780	26	13	the	the	DET
ijtc-780	26	14	book	book	NOUN
ijtc-780	26	15	value	value	NOUN
ijtc-780	26	16	per	per	ADP
ijtc-780	26	17	share	share	NOUN
ijtc-780	26	18	and	and	CCONJ
ijtc-780	26	19	the	the	DET
ijtc-780	26	20	market	market	NOUN
ijtc-780	26	21	price	price	NOUN
ijtc-780	26	22	per	per	ADP
ijtc-780	26	23	share	share	NOUN
ijtc-780	26	24	is	be	AUX
ijtc-780	26	25	termed	term	VERB
ijtc-780	26	26	as	as	ADP
ijtc-780	26	27	price	price	NOUN
ijtc-780	26	28	to	to	ADP
ijtc-780	26	29	book	book	NOUN
ijtc-780	26	30	value	value	NOUN
ijtc-780	26	31	.	.	PUNCT
ijtc-780	27	1	the	the	DET
ijtc-780	27	2	indicator	indicator	NOUN
ijtc-780	27	3	of	of	ADP
ijtc-780	27	4	market	market	NOUN
ijtc-780	27	5	price	price	NOUN
ijtc-780	27	6	to	to	ADP
ijtc-780	27	7	book	book	NOUN
ijtc-780	27	8	value	value	NOUN
ijtc-780	27	9	are	be	AUX
ijtc-780	27	10	market	market	NOUN
ijtc-780	27	11	price	price	NOUN
ijtc-780	27	12	per	per	ADP
ijtc-780	27	13	share	share	NOUN
ijtc-780	27	14	and	and	CCONJ
ijtc-780	27	15	book	book	NOUN
ijtc-780	27	16	value	value	NOUN
ijtc-780	27	17	per	per	ADP
ijtc-780	27	18	share	share	NOUN
ijtc-780	27	19	.	.	PUNCT
ijtc-780	28	1	the	the	DET
ijtc-780	28	2	formula	formula	NOUN
ijtc-780	28	3	uses	use	VERB
ijtc-780	28	4	the	the	DET
ijtc-780	28	5	market	market	NOUN
ijtc-780	28	6	price	price	NOUN
ijtc-780	28	7	of	of	ADP
ijtc-780	28	8	company	company	NOUN
ijtc-780	28	9	shares	share	NOUN
ijtc-780	28	10	that	that	PRON
ijtc-780	28	11	are	be	AUX
ijtc-780	28	12	constantly	constantly	ADV
ijtc-780	28	13	changing	change	VERB
ijtc-780	28	14	or	or	CCONJ
ijtc-780	28	15	fluctuating	fluctuate	VERB
ijtc-780	28	16	.	.	PUNCT
ijtc-780	29	1	the	the	DET
ijtc-780	29	2	inconsistency	inconsistency	NOUN
ijtc-780	29	3	is	be	AUX
ijtc-780	29	4	influenced	influence	VERB
ijtc-780	29	5	by	by	ADP
ijtc-780	29	6	either	either	DET
ijtc-780	29	7	investors	investor	NOUN
ijtc-780	29	8	'	'	PART
ijtc-780	29	9	perceptions	perception	NOUN
ijtc-780	29	10	to	to	ADP
ijtc-780	29	11	the	the	DET
ijtc-780	29	12	company	company	NOUN
ijtc-780	29	13	or	or	CCONJ
ijtc-780	29	14	a	a	DET
ijtc-780	29	15	result	result	NOUN
ijtc-780	29	16	from	from	ADP
ijtc-780	29	17	political	political	ADJ
ijtc-780	29	18	conditions	condition	NOUN
ijtc-780	29	19	and	and	CCONJ
ijtc-780	29	20	policies	policy	NOUN
ijtc-780	29	21	in	in	ADP
ijtc-780	29	22	a	a	DET
ijtc-780	29	23	country	country	NOUN
ijtc-780	29	24	.	.	PUNCT
ijtc-780	30	1	furthermore	furthermore	ADV
ijtc-780	30	2	,	,	PUNCT
ijtc-780	30	3	price	price	NOUN
ijtc-780	30	4	to	to	ADP
ijtc-780	30	5	book	book	NOUN
ijtc-780	30	6	uses	use	VERB
ijtc-780	30	7	the	the	DET
ijtc-780	30	8	book	book	NOUN
ijtc-780	30	9	value	value	NOUN
ijtc-780	30	10	of	of	ADP
ijtc-780	30	11	a	a	DET
ijtc-780	30	12	company	company	NOUN
ijtc-780	30	13	's	's	PART
ijtc-780	30	14	shares	share	NOUN
ijtc-780	30	15	,	,	PUNCT
ijtc-780	30	16	which	which	PRON
ijtc-780	30	17	comes	come	VERB
ijtc-780	30	18	from	from	ADP
ijtc-780	30	19	the	the	DET
ijtc-780	30	20	comparison	comparison	NOUN
ijtc-780	30	21	of	of	ADP
ijtc-780	30	22	total	total	ADJ
ijtc-780	30	23	equity	equity	NOUN
ijtc-780	30	24	and	and	CCONJ
ijtc-780	30	25	the	the	DET
ijtc-780	30	26	number	number	NOUN
ijtc-780	30	27	of	of	ADP
ijtc-780	30	28	outstanding	outstanding	ADJ
ijtc-780	30	29	shares	share	NOUN
ijtc-780	30	30	.	.	PUNCT
ijtc-780	31	1	from	from	ADP
ijtc-780	31	2	the	the	DET
ijtc-780	31	3	comparison	comparison	NOUN
ijtc-780	31	4	,	,	PUNCT
ijtc-780	31	5	we	we	PRON
ijtc-780	31	6	got	get	VERB
ijtc-780	31	7	an	an	DET
ijtc-780	31	8	interpretation	interpretation	NOUN
ijtc-780	31	9	that	that	SCONJ
ijtc-780	31	10	the	the	PRON
ijtc-780	31	11	higher	high	ADJ
ijtc-780	31	12	the	the	DET
ijtc-780	31	13	equity	equity	NOUN
ijtc-780	31	14	owned	own	VERB
ijtc-780	31	15	by	by	ADP
ijtc-780	31	16	the	the	DET
ijtc-780	31	17	company	company	NOUN
ijtc-780	31	18	,	,	PUNCT
ijtc-780	31	19	the	the	PRON
ijtc-780	31	20	higher	high	ADJ
ijtc-780	31	21	the	the	DET
ijtc-780	31	22	ratio	ratio	NOUN
ijtc-780	31	23	value	value	NOUN
ijtc-780	31	24	from	from	ADP
ijtc-780	31	25	the	the	DET
ijtc-780	31	26	calculation	calculation	NOUN
ijtc-780	31	27	(	(	PUNCT
ijtc-780	31	28	book	book	NOUN
ijtc-780	31	29	value	value	NOUN
ijtc-780	31	30	)	)	PUNCT
ijtc-780	31	31	.	.	PUNCT
ijtc-780	32	1	the	the	DET
ijtc-780	32	2	market	market	NOUN
ijtc-780	32	3	price	price	NOUN
ijtc-780	32	4	of	of	ADP
ijtc-780	32	5	the	the	DET
ijtc-780	32	6	shares	share	NOUN
ijtc-780	32	7	is	be	AUX
ijtc-780	32	8	then	then	ADV
ijtc-780	32	9	compared	compare	VERB
ijtc-780	32	10	with	with	ADP
ijtc-780	32	11	the	the	DET
ijtc-780	32	12	book	book	NOUN
ijtc-780	32	13	value	value	NOUN
ijtc-780	32	14	or	or	CCONJ
ijtc-780	32	15	the	the	DET
ijtc-780	32	16	results	result	NOUN
ijtc-780	32	17	of	of	ADP
ijtc-780	32	18	the	the	DET
ijtc-780	32	19	calculation	calculation	NOUN
ijtc-780	32	20	of	of	ADP
ijtc-780	32	21	the	the	DET
ijtc-780	32	22	ratio	ratio	NOUN
ijtc-780	32	23	that	that	PRON
ijtc-780	32	24	has	have	AUX
ijtc-780	32	25	been	be	AUX
ijtc-780	32	26	carried	carry	VERB
ijtc-780	32	27	out	out	ADP
ijtc-780	32	28	.	.	PUNCT
ijtc-780	33	1	the	the	DET
ijtc-780	33	2	interpretation	interpretation	NOUN
ijtc-780	33	3	value	value	NOUN
ijtc-780	33	4	of	of	ADP
ijtc-780	33	5	the	the	DET
ijtc-780	33	6	company	company	NOUN
ijtc-780	33	7	can	can	AUX
ijtc-780	33	8	be	be	AUX
ijtc-780	33	9	obtained	obtain	VERB
ijtc-780	33	10	by	by	ADP
ijtc-780	33	11	using	use	VERB
ijtc-780	33	12	the	the	DET
ijtc-780	33	13	price	price	NOUN
ijtc-780	33	14	to	to	ADP
ijtc-780	33	15	book	book	NOUN
ijtc-780	33	16	formula	formula	NOUN
ijtc-780	33	17	from	from	ADP
ijtc-780	33	18	which	which	PRON
ijtc-780	33	19	the	the	DET
ijtc-780	33	20	higher	high	ADJ
ijtc-780	33	21	or	or	CCONJ
ijtc-780	33	22	the	the	DET
ijtc-780	33	23	lower	low	ADJ
ijtc-780	33	24	of	of	ADP
ijtc-780	33	25	the	the	DET
ijtc-780	33	26	calculation	calculation	NOUN
ijtc-780	33	27	results	result	NOUN
ijtc-780	33	28	are	be	AUX
ijtc-780	33	29	determined	determine	VERB
ijtc-780	33	30	by	by	ADP
ijtc-780	33	31	the	the	DET
ijtc-780	33	32	market	market	NOUN
ijtc-780	33	33	price	price	NOUN
ijtc-780	33	34	of	of	ADP
ijtc-780	33	35	the	the	DET
ijtc-780	33	36	company	company	NOUN
ijtc-780	33	37	shares	share	NOUN
ijtc-780	33	38	concerned	concern	VERB
ijtc-780	33	39	.	.	PUNCT
ijtc-780	34	1	in	in	ADP
ijtc-780	34	2	other	other	ADJ
ijtc-780	34	3	words	word	NOUN
ijtc-780	34	4	,	,	PUNCT
ijtc-780	34	5	it	it	PRON
ijtc-780	34	6	can	can	AUX
ijtc-780	34	7	be	be	AUX
ijtc-780	34	8	concluded	conclude	VERB
ijtc-780	34	9	that	that	SCONJ
ijtc-780	34	10	the	the	PRON
ijtc-780	34	11	higher	high	ADJ
ijtc-780	34	12	the	the	DET
ijtc-780	34	13	market	market	NOUN
ijtc-780	34	14	price	price	NOUN
ijtc-780	34	15	of	of	ADP
ijtc-780	34	16	the	the	DET
ijtc-780	34	17	company	company	NOUN
ijtc-780	34	18	stock	stock	NOUN
ijtc-780	34	19	,	,	PUNCT
ijtc-780	34	20	the	the	PRON
ijtc-780	34	21	higher	high	ADJ
ijtc-780	34	22	the	the	DET
ijtc-780	34	23	value	value	NOUN
ijtc-780	34	24	of	of	ADP
ijtc-780	34	25	the	the	DET
ijtc-780	34	26	company	company	NOUN
ijtc-780	34	27	will	will	AUX
ijtc-780	34	28	be	be	AUX
ijtc-780	34	29	.	.	PUNCT
ijtc-780	35	1	the	the	DET
ijtc-780	35	2	subjects	subject	NOUN
ijtc-780	35	3	of	of	ADP
ijtc-780	35	4	the	the	DET
ijtc-780	35	5	research	research	NOUN
ijtc-780	35	6	were	be	AUX
ijtc-780	35	7	technology	technology	NOUN
ijtc-780	35	8	sector	sector	NOUN
ijtc-780	35	9	companies	company	NOUN
ijtc-780	35	10	listed	list	VERB
ijtc-780	35	11	in	in	ADP
ijtc-780	35	12	the	the	DET
ijtc-780	35	13	indonesian	indonesian	ADJ
ijtc-780	35	14	stock	stock	PROPN
ijtc-780	35	15	exchange	exchange	PROPN
ijtc-780	35	16	.	.	PUNCT
ijtc-780	36	1	from	from	ADP
ijtc-780	36	2	the	the	DET
ijtc-780	36	3	data	datum	NOUN
ijtc-780	36	4	obtained	obtain	VERB
ijtc-780	36	5	,	,	PUNCT
ijtc-780	36	6	they	they	PRON
ijtc-780	36	7	indicated	indicate	VERB
ijtc-780	36	8	that	that	SCONJ
ijtc-780	36	9	the	the	DET
ijtc-780	36	10	company	company	NOUN
ijtc-780	36	11	value	value	NOUN
ijtc-780	36	12	at	at	ADP
ijtc-780	36	13	technology	technology	NOUN
ijtc-780	36	14	sector	sector	NOUN
ijtc-780	36	15	was	be	AUX
ijtc-780	36	16	fluctuating	fluctuate	VERB
ijtc-780	36	17	,	,	PUNCT
ijtc-780	36	18	therefore	therefore	ADV
ijtc-780	36	19	it	it	PRON
ijtc-780	36	20	was	be	AUX
ijtc-780	36	21	a	a	DET
ijtc-780	36	22	dilemma	dilemma	NOUN
ijtc-780	36	23	for	for	ADP
ijtc-780	36	24	the	the	DET
ijtc-780	36	25	company	company	NOUN
ijtc-780	36	26	or	or	CCONJ
ijtc-780	36	27	the	the	DET
ijtc-780	36	28	investors	investor	NOUN
ijtc-780	36	29	,	,	PUNCT
ijtc-780	36	30	whether	whether	SCONJ
ijtc-780	36	31	or	or	CCONJ
ijtc-780	36	32	not	not	PART
ijtc-780	36	33	the	the	DET
ijtc-780	36	34	business	business	NOUN
ijtc-780	36	35	will	will	AUX
ijtc-780	36	36	survive	survive	VERB
ijtc-780	36	37	.	.	PUNCT
ijtc-780	37	1	it	it	PRON
ijtc-780	37	2	is	be	AUX
ijtc-780	37	3	considered	consider	VERB
ijtc-780	37	4	a	a	DET
ijtc-780	37	5	common	common	ADJ
ijtc-780	37	6	issue	issue	NOUN
ijtc-780	37	7	that	that	SCONJ
ijtc-780	37	8	both	both	CCONJ
ijtc-780	37	9	the	the	DET
ijtc-780	37	10	company	company	NOUN
ijtc-780	37	11	management	management	NOUN
ijtc-780	37	12	and	and	CCONJ
ijtc-780	37	13	the	the	DET
ijtc-780	37	14	investors	investor	NOUN
ijtc-780	37	15	expect	expect	VERB
ijtc-780	37	16	an	an	DET
ijtc-780	37	17	increasing	increase	VERB
ijtc-780	37	18	company	company	NOUN
ijtc-780	37	19	value	value	NOUN
ijtc-780	37	20	as	as	SCONJ
ijtc-780	37	21	shown	show	VERB
ijtc-780	37	22	in	in	ADP
ijtc-780	37	23	the	the	DET
ijtc-780	37	24	graph	graph	NOUN
ijtc-780	37	25	.	.	PUNCT
ijtc-780	38	1	the	the	DET
ijtc-780	38	2	following	follow	VERB
ijtc-780	38	3	are	be	AUX
ijtc-780	38	4	the	the	DET
ijtc-780	38	5	values	value	NOUN
ijtc-780	38	6	of	of	ADP
ijtc-780	38	7	technology	technology	NOUN
ijtc-780	38	8	-	-	PUNCT
ijtc-780	38	9	based	base	VERB
ijtc-780	38	10	companies	company	NOUN
ijtc-780	38	11	listed	list	VERB
ijtc-780	38	12	on	on	ADP
ijtc-780	38	13	the	the	DET
ijtc-780	38	14	indonesia	indonesia	PROPN
ijtc-780	38	15	stock	stock	PROPN
ijtc-780	38	16	exchange	exchange	PROPN
ijtc-780	38	17	,	,	PUNCT
ijtc-780	38	18	with	with	ADP
ijtc-780	38	19	7	7	NUM
ijtc-780	38	20	samples	sample	NOUN
ijtc-780	38	21	company	company	NOUN
ijtc-780	38	22	from	from	ADP
ijtc-780	38	23	2019	2019	NUM
ijtc-780	38	24	to	to	ADP
ijtc-780	38	25	2022	2022	NUM
ijtc-780	38	26	figure	figure	NOUN
ijtc-780	38	27	1	1	NUM
ijtc-780	38	28	.	.	PUNCT
ijtc-780	38	29	price	price	NOUN
ijtc-780	38	30	to	to	ADP
ijtc-780	38	31	book	book	NOUN
ijtc-780	38	32	value	value	NOUN
ijtc-780	38	33	0	0	NUM
ijtc-780	39	1	1	1	NUM
ijtc-780	39	2	2	2	NUM
ijtc-780	39	3	3	3	NUM
ijtc-780	39	4	4	4	NUM
ijtc-780	39	5	5	5	NUM
ijtc-780	39	6	6	6	NUM
ijtc-780	39	7	2019	2019	NUM
ijtc-780	39	8	2020	2020	NUM
ijtc-780	39	9	2021	2021	NUM
ijtc-780	39	10	2022	2022	NUM
ijtc-780	39	11	price	price	NOUN
ijtc-780	39	12	to	to	ADP
ijtc-780	39	13	book	book	NOUN
ijtc-780	39	14	value	value	NOUN
ijtc-780	39	15	(	(	PUNCT
ijtc-780	39	16	pbv	pbv	ADJ
ijtc-780	39	17	)	)	PUNCT
ijtc-780	39	18	series	series	NOUN
ijtc-780	39	19	1	1	NUM
ijtc-780	39	20	column1	column1	NOUN
ijtc-780	39	21	column2	column2	NOUN
ijtc-780	40	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	40	2	the	the	DET
ijtc-780	40	3	influence	influence	NOUN
ijtc-780	40	4	of	of	ADP
ijtc-780	40	5	operating	operate	VERB
ijtc-780	40	6	cash	cash	NOUN
ijtc-780	40	7	flows	flow	NOUN
ijtc-780	40	8	,	,	PUNCT
ijtc-780	40	9	investments	investment	NOUN
ijtc-780	40	10	cash	cash	NOUN
ijtc-780	40	11	flow	flow	NOUN
ijtc-780	40	12	,	,	PUNCT
ijtc-780	40	13	and	and	CCONJ
ijtc-780	40	14	funding	fund	VERB
ijtc-780	40	15	cash	cash	NOUN
ijtc-780	40	16	flow	flow	NOUN
ijtc-780	40	17	on	on	ADP
ijtc-780	40	18	the	the	DET
ijtc-780	40	19	company	company	NOUN
ijtc-780	40	20	value	value	NOUN
ijtc-780	40	21	in	in	ADP
ijtc-780	40	22	technology	technology	NOUN
ijtc-780	40	23	sector	sector	NOUN
ijtc-780	40	24	herman	herman	NOUN
ijtc-780	40	25	and	and	CCONJ
ijtc-780	40	26	chaidir	chaidir	PROPN
ijtc-780	40	27	548	548	NUM
ijtc-780	40	28	|	|	ADV
ijtc-780	40	29	ilomata	ilomata	PROPN
ijtc-780	40	30	international	international	ADJ
ijtc-780	40	31	journal	journal	NOUN
ijtc-780	40	32	of	of	ADP
ijtc-780	40	33	tax	tax	PROPN
ijtc-780	40	34	&	&	CCONJ
ijtc-780	40	35	accounting	accounting	PROPN
ijtc-780	40	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	40	37	the	the	DET
ijtc-780	40	38	companies	company	NOUN
ijtc-780	40	39	shown	show	VERB
ijtc-780	40	40	in	in	ADP
ijtc-780	40	41	figure	figure	NOUN
ijtc-780	40	42	1	1	NUM
ijtc-780	40	43	experienced	experience	VERB
ijtc-780	40	44	a	a	DET
ijtc-780	40	45	decrease	decrease	NOUN
ijtc-780	40	46	in	in	ADP
ijtc-780	40	47	value	value	NOUN
ijtc-780	40	48	from	from	ADP
ijtc-780	40	49	2019	2019	NUM
ijtc-780	40	50	to	to	ADP
ijtc-780	40	51	2020	2020	NUM
ijtc-780	40	52	,	,	PUNCT
ijtc-780	40	53	this	this	PRON
ijtc-780	40	54	is	be	AUX
ijtc-780	40	55	due	due	ADJ
ijtc-780	40	56	to	to	ADP
ijtc-780	40	57	the	the	DET
ijtc-780	40	58	emergence	emergence	NOUN
ijtc-780	40	59	of	of	ADP
ijtc-780	40	60	the	the	DET
ijtc-780	40	61	covid-19	covid-19	PROPN
ijtc-780	40	62	pandemic	pandemic	NOUN
ijtc-780	40	63	.	.	PUNCT
ijtc-780	41	1	a	a	DET
ijtc-780	41	2	normal	normal	ADJ
ijtc-780	41	3	situation	situation	NOUN
ijtc-780	41	4	occurs	occur	VERB
ijtc-780	41	5	when	when	SCONJ
ijtc-780	41	6	the	the	DET
ijtc-780	41	7	"	"	PUNCT
ijtc-780	41	8	new	new	ADJ
ijtc-780	41	9	normal	normal	ADJ
ijtc-780	41	10	"	"	PUNCT
ijtc-780	41	11	is	be	AUX
ijtc-780	41	12	enforced	enforce	VERB
ijtc-780	41	13	,	,	PUNCT
ijtc-780	41	14	in	in	ADP
ijtc-780	41	15	which	which	PRON
ijtc-780	41	16	the	the	DET
ijtc-780	41	17	company	company	NOUN
ijtc-780	41	18	value	value	NOUN
ijtc-780	41	19	increased	increase	VERB
ijtc-780	41	20	significantly	significantly	ADV
ijtc-780	41	21	.	.	PUNCT
ijtc-780	42	1	nevertheless	nevertheless	ADV
ijtc-780	42	2	,	,	PUNCT
ijtc-780	42	3	from	from	ADP
ijtc-780	42	4	2021	2021	NUM
ijtc-780	42	5	to	to	ADP
ijtc-780	42	6	2022	2022	NUM
ijtc-780	42	7	,	,	PUNCT
ijtc-780	42	8	the	the	DET
ijtc-780	42	9	company	company	NOUN
ijtc-780	42	10	value	value	NOUN
ijtc-780	42	11	decreased	decrease	VERB
ijtc-780	42	12	,	,	PUNCT
ijtc-780	42	13	despite	despite	SCONJ
ijtc-780	42	14	the	the	DET
ijtc-780	42	15	implementation	implementation	NOUN
ijtc-780	42	16	of	of	ADP
ijtc-780	42	17	the	the	DET
ijtc-780	42	18	“	"	PUNCT
ijtc-780	42	19	new	new	ADJ
ijtc-780	42	20	normal	normal	ADJ
ijtc-780	42	21	”	"	PUNCT
ijtc-780	42	22	.	.	PUNCT
ijtc-780	43	1	a	a	DET
ijtc-780	43	2	number	number	NOUN
ijtc-780	43	3	of	of	ADP
ijtc-780	43	4	studies	study	NOUN
ijtc-780	43	5	on	on	ADP
ijtc-780	43	6	firm	firm	ADJ
ijtc-780	43	7	value	value	NOUN
ijtc-780	43	8	and	and	CCONJ
ijtc-780	43	9	the	the	DET
ijtc-780	43	10	effects	effect	NOUN
ijtc-780	43	11	of	of	ADP
ijtc-780	43	12	cash	cash	NOUN
ijtc-780	43	13	flow	flow	NOUN
ijtc-780	43	14	on	on	ADP
ijtc-780	43	15	firm	firm	ADJ
ijtc-780	43	16	value	value	NOUN
ijtc-780	43	17	have	have	AUX
ijtc-780	43	18	been	be	AUX
ijtc-780	43	19	conducted	conduct	VERB
ijtc-780	43	20	(	(	PUNCT
ijtc-780	43	21	amalnik	amalnik	X
ijtc-780	43	22	,	,	PUNCT
ijtc-780	43	23	2019	2019	NUM
ijtc-780	43	24	)	)	PUNCT
ijtc-780	43	25	.	.	PUNCT
ijtc-780	44	1	(	(	PUNCT
ijtc-780	44	2	amini	amini	PROPN
ijtc-780	44	3	sharifi	sharifi	PROPN
ijtc-780	44	4	&	&	CCONJ
ijtc-780	44	5	mahbubeh	mahbubeh	PROPN
ijtc-780	44	6	jafari	jafari	PROPN
ijtc-780	44	7	,	,	PUNCT
ijtc-780	44	8	2016)examined	2016)examine	VERB
ijtc-780	44	9	the	the	DET
ijtc-780	44	10	relationship	relationship	NOUN
ijtc-780	44	11	between	between	ADP
ijtc-780	44	12	cash	cash	NOUN
ijtc-780	44	13	flow	flow	NOUN
ijtc-780	44	14	and	and	CCONJ
ijtc-780	44	15	leverage	leverage	NOUN
ijtc-780	44	16	,	,	PUNCT
ijtc-780	44	17	whereas	whereas	SCONJ
ijtc-780	44	18	(	(	PUNCT
ijtc-780	44	19	azmi	azmi	PROPN
ijtc-780	44	20	&	&	CCONJ
ijtc-780	44	21	bertuah	bertuah	PROPN
ijtc-780	44	22	,	,	PUNCT
ijtc-780	44	23	2020	2020	NUM
ijtc-780	44	24	)	)	PUNCT
ijtc-780	44	25	investigated	investigate	VERB
ijtc-780	44	26	the	the	DET
ijtc-780	44	27	connection	connection	NOUN
ijtc-780	44	28	between	between	ADP
ijtc-780	44	29	cash	cash	NOUN
ijtc-780	44	30	flow	flow	NOUN
ijtc-780	44	31	and	and	CCONJ
ijtc-780	44	32	dividend	dividend	NOUN
ijtc-780	44	33	policy	policy	NOUN
ijtc-780	44	34	.	.	PUNCT
ijtc-780	45	1	furthermore	furthermore	ADV
ijtc-780	45	2	,	,	PUNCT
ijtc-780	45	3	(	(	PUNCT
ijtc-780	45	4	al	al	PROPN
ijtc-780	45	5	sawalqa	sawalqa	NOUN
ijtc-780	45	6	,	,	PUNCT
ijtc-780	45	7	2021	2021	NUM
ijtc-780	45	8	)	)	PUNCT
ijtc-780	45	9	worked	work	VERB
ijtc-780	45	10	on	on	ADP
ijtc-780	45	11	the	the	DET
ijtc-780	45	12	association	association	NOUN
ijtc-780	45	13	between	between	ADP
ijtc-780	45	14	cash	cash	NOUN
ijtc-780	45	15	flow	flow	NOUN
ijtc-780	45	16	and	and	CCONJ
ijtc-780	45	17	the	the	DET
ijtc-780	45	18	stock	stock	NOUN
ijtc-780	45	19	market	market	NOUN
ijtc-780	45	20	,	,	PUNCT
ijtc-780	45	21	followed	follow	VERB
ijtc-780	45	22	by	by	ADP
ijtc-780	45	23	(	(	PUNCT
ijtc-780	45	24	banifatemi	banifatemi	PROPN
ijtc-780	45	25	kashi	kashi	PROPN
ijtc-780	45	26	et	et	PROPN
ijtc-780	45	27	al	al	PROPN
ijtc-780	45	28	.	.	PROPN
ijtc-780	45	29	,	,	PUNCT
ijtc-780	45	30	2015	2015	NUM
ijtc-780	45	31	)	)	PUNCT
ijtc-780	45	32	who	who	PRON
ijtc-780	45	33	put	put	VERB
ijtc-780	45	34	interest	interest	NOUN
ijtc-780	45	35	in	in	ADP
ijtc-780	45	36	researching	research	VERB
ijtc-780	45	37	additional	additional	ADJ
ijtc-780	45	38	information	information	NOUN
ijtc-780	45	39	obtained	obtain	VERB
ijtc-780	45	40	from	from	ADP
ijtc-780	45	41	cash	cash	NOUN
ijtc-780	45	42	flow	flow	NOUN
ijtc-780	45	43	,	,	PUNCT
ijtc-780	45	44	(	(	PUNCT
ijtc-780	45	45	le	le	X
ijtc-780	45	46	et	et	PROPN
ijtc-780	45	47	al	al	PROPN
ijtc-780	45	48	.	.	PROPN
ijtc-780	45	49	,	,	PUNCT
ijtc-780	45	50	2020	2020	NUM
ijtc-780	45	51	)	)	PUNCT
ijtc-780	45	52	on	on	ADP
ijtc-780	45	53	cash	cash	NOUN
ijtc-780	45	54	flow	flow	NOUN
ijtc-780	45	55	at	at	ADP
ijtc-780	45	56	construction	construction	NOUN
ijtc-780	45	57	companies	company	NOUN
ijtc-780	45	58	,	,	PUNCT
ijtc-780	45	59	and	and	CCONJ
ijtc-780	45	60	its	its	PRON
ijtc-780	45	61	impact	impact	NOUN
ijtc-780	45	62	on	on	ADP
ijtc-780	45	63	company	company	NOUN
ijtc-780	45	64	share	share	NOUN
ijtc-780	45	65	price	price	NOUN
ijtc-780	45	66	(	(	PUNCT
ijtc-780	45	67	faghani	faghani	X
ijtc-780	45	68	makrani	makrani	PROPN
ijtc-780	45	69	&	&	CCONJ
ijtc-780	45	70	abdi	abdi	PROPN
ijtc-780	45	71	,	,	PUNCT
ijtc-780	45	72	2014	2014	NUM
ijtc-780	45	73	)	)	PUNCT
ijtc-780	45	74	.	.	PUNCT
ijtc-780	46	1	in	in	ADP
ijtc-780	46	2	addition	addition	NOUN
ijtc-780	46	3	,	,	PUNCT
ijtc-780	46	4	free	free	ADJ
ijtc-780	46	5	cash	cash	NOUN
ijtc-780	46	6	flow	flow	NOUN
ijtc-780	46	7	is	be	AUX
ijtc-780	46	8	analyzed	analyze	VERB
ijtc-780	46	9	by	by	ADP
ijtc-780	46	10	(	(	PUNCT
ijtc-780	46	11	ghodrati	ghodrati	PROPN
ijtc-780	46	12	&	&	CCONJ
ijtc-780	46	13	hashemi	hashemi	PROPN
ijtc-780	46	14	,	,	PUNCT
ijtc-780	46	15	2014	2014	NUM
ijtc-780	46	16	)	)	PUNCT
ijtc-780	46	17	,	,	PUNCT
ijtc-780	46	18	who	who	PRON
ijtc-780	46	19	investigated	investigate	VERB
ijtc-780	46	20	its	its	PRON
ijtc-780	46	21	relationship	relationship	NOUN
ijtc-780	46	22	with	with	ADP
ijtc-780	46	23	several	several	ADJ
ijtc-780	46	24	variables	variable	NOUN
ijtc-780	46	25	including	include	VERB
ijtc-780	46	26	company	company	NOUN
ijtc-780	46	27	performance	performance	NOUN
ijtc-780	46	28	(	(	PUNCT
ijtc-780	46	29	khodaei	khodaei	PROPN
ijtc-780	46	30	valahzaghard	valahzaghard	PROPN
ijtc-780	46	31	&	&	CCONJ
ijtc-780	46	32	borzabadi	borzabadi	PROPN
ijtc-780	46	33	farahani	farahani	PROPN
ijtc-780	46	34	,	,	PUNCT
ijtc-780	46	35	2014	2014	NUM
ijtc-780	46	36	)	)	PUNCT
ijtc-780	46	37	and	and	CCONJ
ijtc-780	46	38	over	over	ADP
ijtc-780	46	39	-	-	PUNCT
ijtc-780	46	40	investment	investment	NOUN
ijtc-780	46	41	(	(	PUNCT
ijtc-780	46	42	taghavi	taghavi	VERB
ijtc-780	46	43	et	et	PROPN
ijtc-780	46	44	al	al	PROPN
ijtc-780	46	45	.	.	PROPN
ijtc-780	46	46	,	,	PUNCT
ijtc-780	46	47	2014	2014	NUM
ijtc-780	46	48	)	)	PUNCT
ijtc-780	46	49	.	.	PUNCT
ijtc-780	47	1	high	high	ADJ
ijtc-780	47	2	free	free	ADJ
ijtc-780	47	3	cash	cash	NOUN
ijtc-780	47	4	flow	flow	NOUN
ijtc-780	47	5	is	be	AUX
ijtc-780	47	6	examined	examine	VERB
ijtc-780	47	7	for	for	ADP
ijtc-780	47	8	its	its	PRON
ijtc-780	47	9	impact	impact	NOUN
ijtc-780	47	10	on	on	ADP
ijtc-780	47	11	political	political	ADJ
ijtc-780	47	12	costs	cost	NOUN
ijtc-780	47	13	and	and	CCONJ
ijtc-780	47	14	profits	profit	NOUN
ijtc-780	47	15	by	by	ADP
ijtc-780	47	16	(	(	PUNCT
ijtc-780	47	17	pasandidehfar	pasandidehfar	ADV
ijtc-780	47	18	et	et	PROPN
ijtc-780	47	19	al	al	PROPN
ijtc-780	47	20	.	.	PROPN
ijtc-780	47	21	,	,	PUNCT
ijtc-780	47	22	2016	2016	NUM
ijtc-780	47	23	)	)	PUNCT
ijtc-780	47	24	,	,	PUNCT
ijtc-780	47	25	a	a	DET
ijtc-780	47	26	study	study	NOUN
ijtc-780	47	27	on	on	ADP
ijtc-780	47	28	cash	cash	NOUN
ijtc-780	47	29	flow	flow	NOUN
ijtc-780	47	30	ratios	ratio	NOUN
ijtc-780	47	31	(	(	PUNCT
ijtc-780	47	32	das	das	PROPN
ijtc-780	47	33	,	,	PUNCT
ijtc-780	47	34	2018	2018	NUM
ijtc-780	47	35	)	)	PUNCT
ijtc-780	47	36	,	,	PUNCT
ijtc-780	47	37	ratios	ratio	NOUN
ijtc-780	47	38	and	and	CCONJ
ijtc-780	47	39	financial	financial	ADJ
ijtc-780	47	40	performance	performance	NOUN
ijtc-780	47	41	(	(	PUNCT
ijtc-780	47	42	das	das	PROPN
ijtc-780	47	43	,	,	PUNCT
ijtc-780	47	44	2019	2019	NUM
ijtc-780	47	45	)	)	PUNCT
ijtc-780	47	46	,	,	PUNCT
ijtc-780	47	47	and	and	CCONJ
ijtc-780	47	48	the	the	DET
ijtc-780	47	49	investigation	investigation	NOUN
ijtc-780	47	50	of	of	ADP
ijtc-780	47	51	future	future	ADJ
ijtc-780	47	52	cash	cash	NOUN
ijtc-780	47	53	flow	flow	NOUN
ijtc-780	47	54	estimates	estimate	NOUN
ijtc-780	47	55	by	by	ADP
ijtc-780	47	56	(	(	PUNCT
ijtc-780	47	57	sadeghi	sadeghi	PROPN
ijtc-780	47	58	moghaddam	moghaddam	PROPN
ijtc-780	47	59	&	&	CCONJ
ijtc-780	47	60	zabihi	zabihi	PROPN
ijtc-780	47	61	,	,	PUNCT
ijtc-780	47	62	2014	2014	NUM
ijtc-780	47	63	)	)	PUNCT
ijtc-780	47	64	.	.	PUNCT
ijtc-780	48	1	the	the	DET
ijtc-780	48	2	other	other	ADJ
ijtc-780	48	3	studies	study	NOUN
ijtc-780	48	4	related	relate	VERB
ijtc-780	48	5	to	to	ADP
ijtc-780	48	6	cash	cash	NOUN
ijtc-780	48	7	flow	flow	NOUN
ijtc-780	48	8	such	such	ADJ
ijtc-780	48	9	as	as	ADP
ijtc-780	48	10	the	the	DET
ijtc-780	48	11	relationship	relationship	NOUN
ijtc-780	48	12	between	between	ADP
ijtc-780	48	13	operating	operate	VERB
ijtc-780	48	14	cash	cash	NOUN
ijtc-780	48	15	flow	flow	NOUN
ijtc-780	48	16	and	and	CCONJ
ijtc-780	48	17	shareholder	shareholder	NOUN
ijtc-780	48	18	returns	return	NOUN
ijtc-780	48	19	was	be	AUX
ijtc-780	48	20	conducted	conduct	VERB
ijtc-780	48	21	by	by	ADP
ijtc-780	48	22	previous	previous	ADJ
ijtc-780	48	23	researchers	researcher	NOUN
ijtc-780	48	24	such	such	ADJ
ijtc-780	48	25	as	as	ADP
ijtc-780	48	26	(	(	PUNCT
ijtc-780	48	27	ghodrati	ghodrati	PROPN
ijtc-780	48	28	&	&	CCONJ
ijtc-780	48	29	abyak	abyak	NOUN
ijtc-780	48	30	,	,	PUNCT
ijtc-780	48	31	2014	2014	NUM
ijtc-780	48	32	)	)	PUNCT
ijtc-780	48	33	,	,	PUNCT
ijtc-780	48	34	then	then	ADV
ijtc-780	48	35	operating	operate	VERB
ijtc-780	48	36	cash	cash	NOUN
ijtc-780	48	37	flow	flow	NOUN
ijtc-780	48	38	to	to	ADP
ijtc-780	48	39	shareholder	shareholder	NOUN
ijtc-780	48	40	equity	equity	NOUN
ijtc-780	48	41	by	by	ADP
ijtc-780	48	42	(	(	PUNCT
ijtc-780	48	43	karimi	karimi	PROPN
ijtc-780	48	44	torghabeh	torghabeh	PROPN
ijtc-780	48	45	et	et	PROPN
ijtc-780	48	46	al	al	PROPN
ijtc-780	48	47	.	.	PROPN
ijtc-780	48	48	,	,	PUNCT
ijtc-780	48	49	2014	2014	NUM
ijtc-780	48	50	)	)	PUNCT
ijtc-780	48	51	,	,	PUNCT
ijtc-780	48	52	and	and	CCONJ
ijtc-780	48	53	the	the	DET
ijtc-780	48	54	predictions	prediction	NOUN
ijtc-780	48	55	of	of	ADP
ijtc-780	48	56	future	future	ADJ
ijtc-780	48	57	cash	cash	NOUN
ijtc-780	48	58	flows	flow	NOUN
ijtc-780	48	59	by	by	ADP
ijtc-780	48	60	using	use	VERB
ijtc-780	48	61	accounting	accounting	NOUN
ijtc-780	48	62	-	-	PUNCT
ijtc-780	48	63	records	record	NOUN
ijtc-780	48	64	based	base	VERB
ijtc-780	48	65	accruals	accrual	NOUN
ijtc-780	48	66	(	(	PUNCT
ijtc-780	48	67	nguyen	nguyen	NOUN
ijtc-780	48	68	&	&	CCONJ
ijtc-780	48	69	nguyen	nguyen	PROPN
ijtc-780	48	70	,	,	PUNCT
ijtc-780	48	71	2020	2020	NUM
ijtc-780	48	72	)	)	PUNCT
ijtc-780	48	73	.	.	PUNCT
ijtc-780	49	1	according	accord	VERB
ijtc-780	49	2	to	to	ADP
ijtc-780	49	3	(	(	PUNCT
ijtc-780	49	4	ni	ni	PROPN
ijtc-780	49	5	luh	luh	PROPN
ijtc-780	49	6	gede	gede	PROPN
ijtc-780	49	7	erni	erni	PROPN
ijtc-780	49	8	sulindawati	sulindawati	PROPN
ijtc-780	49	9	,	,	PUNCT
ijtc-780	49	10	2019	2019	NUM
ijtc-780	49	11	)	)	PUNCT
ijtc-780	49	12	,	,	PUNCT
ijtc-780	49	13	cash	cash	NOUN
ijtc-780	49	14	flow	flow	NOUN
ijtc-780	49	15	from	from	ADP
ijtc-780	49	16	a	a	DET
ijtc-780	49	17	business	business	NOUN
ijtc-780	49	18	operation	operation	NOUN
ijtc-780	49	19	is	be	AUX
ijtc-780	49	20	obtained	obtain	VERB
ijtc-780	49	21	by	by	ADP
ijtc-780	49	22	the	the	DET
ijtc-780	49	23	entity	entity	NOUN
ijtc-780	49	24	's	's	PART
ijtc-780	49	25	main	main	ADJ
ijtc-780	49	26	activity	activity	NOUN
ijtc-780	49	27	.	.	PUNCT
ijtc-780	50	1	the	the	DET
ijtc-780	50	2	company	company	NOUN
ijtc-780	50	3	has	have	VERB
ijtc-780	50	4	the	the	DET
ijtc-780	50	5	most	most	ADV
ijtc-780	50	6	essential	essential	ADJ
ijtc-780	50	7	main	main	ADJ
ijtc-780	50	8	activities	activity	NOUN
ijtc-780	50	9	to	to	PART
ijtc-780	50	10	generate	generate	VERB
ijtc-780	50	11	profits	profit	NOUN
ijtc-780	50	12	in	in	ADP
ijtc-780	50	13	the	the	DET
ijtc-780	50	14	form	form	NOUN
ijtc-780	50	15	of	of	ADP
ijtc-780	50	16	cash	cash	NOUN
ijtc-780	50	17	in	in	ADP
ijtc-780	50	18	nature	nature	NOUN
ijtc-780	50	19	,	,	PUNCT
ijtc-780	50	20	in	in	ADP
ijtc-780	50	21	other	other	ADJ
ijtc-780	50	22	words	word	NOUN
ijtc-780	50	23	,	,	PUNCT
ijtc-780	50	24	by	by	ADP
ijtc-780	50	25	operating	operate	VERB
ijtc-780	50	26	cash	cash	NOUN
ijtc-780	50	27	flow	flow	NOUN
ijtc-780	50	28	.	.	PUNCT
ijtc-780	51	1	a	a	DET
ijtc-780	51	2	study	study	NOUN
ijtc-780	51	3	by	by	ADP
ijtc-780	51	4	fajri	fajri	ADJ
ijtc-780	51	5	and	and	CCONJ
ijtc-780	51	6	juanda	juanda	PROPN
ijtc-780	51	7	indicated	indicate	VERB
ijtc-780	51	8	that	that	SCONJ
ijtc-780	51	9	operating	operate	VERB
ijtc-780	51	10	cash	cash	NOUN
ijtc-780	51	11	flow	flow	NOUN
ijtc-780	51	12	has	have	VERB
ijtc-780	51	13	a	a	DET
ijtc-780	51	14	positive	positive	ADJ
ijtc-780	51	15	and	and	CCONJ
ijtc-780	51	16	insignificant	insignificant	ADJ
ijtc-780	51	17	effect	effect	NOUN
ijtc-780	51	18	on	on	ADP
ijtc-780	51	19	company	company	NOUN
ijtc-780	51	20	value	value	NOUN
ijtc-780	51	21	(	(	PUNCT
ijtc-780	51	22	fajri	fajri	PROPN
ijtc-780	51	23	&	&	CCONJ
ijtc-780	51	24	juanda	juanda	PROPN
ijtc-780	51	25	,	,	PUNCT
ijtc-780	51	26	2021	2021	NUM
ijtc-780	51	27	)	)	PUNCT
ijtc-780	51	28	,	,	PUNCT
ijtc-780	51	29	while	while	SCONJ
ijtc-780	51	30	a	a	DET
ijtc-780	51	31	research	research	NOUN
ijtc-780	51	32	by	by	ADP
ijtc-780	51	33	(	(	PUNCT
ijtc-780	51	34	paraditya	paraditya	PROPN
ijtc-780	51	35	et	et	PROPN
ijtc-780	51	36	al	al	PROPN
ijtc-780	51	37	.	.	PROPN
ijtc-780	51	38	,	,	PUNCT
ijtc-780	51	39	2021)explained	2021)explaine	VERB
ijtc-780	51	40	that	that	SCONJ
ijtc-780	51	41	cash	cash	NOUN
ijtc-780	51	42	inflows	inflow	NOUN
ijtc-780	51	43	from	from	ADP
ijtc-780	51	44	operational	operational	ADJ
ijtc-780	51	45	activities	activity	NOUN
ijtc-780	51	46	compared	compare	VERB
ijtc-780	51	47	to	to	ADP
ijtc-780	51	48	sales	sale	NOUN
ijtc-780	51	49	(	(	PUNCT
ijtc-780	51	50	operating	operating	NOUN
ijtc-780	51	51	/	/	SYM
ijtc-780	51	52	sales	sale	NOUN
ijtc-780	51	53	)	)	PUNCT
ijtc-780	51	54	have	have	VERB
ijtc-780	51	55	no	no	DET
ijtc-780	51	56	effect	effect	NOUN
ijtc-780	51	57	on	on	ADP
ijtc-780	51	58	company	company	NOUN
ijtc-780	51	59	value	value	NOUN
ijtc-780	51	60	.	.	PUNCT
ijtc-780	52	1	(	(	PUNCT
ijtc-780	52	2	hery	hery	NOUN
ijtc-780	52	3	,	,	PUNCT
ijtc-780	52	4	2015	2015	NUM
ijtc-780	52	5	)	)	PUNCT
ijtc-780	52	6	stated	state	VERB
ijtc-780	52	7	that	that	SCONJ
ijtc-780	52	8	investment	investment	NOUN
ijtc-780	52	9	activities	activity	NOUN
ijtc-780	52	10	encompass	encompass	VERB
ijtc-780	52	11	buying	buying	NOUN
ijtc-780	52	12	or	or	CCONJ
ijtc-780	52	13	selling	sell	VERB
ijtc-780	52	14	land	land	NOUN
ijtc-780	52	15	,	,	PUNCT
ijtc-780	52	16	buildings	building	NOUN
ijtc-780	52	17	,	,	PUNCT
ijtc-780	52	18	and	and	CCONJ
ijtc-780	52	19	equipment	equipment	NOUN
ijtc-780	52	20	.	.	PUNCT
ijtc-780	53	1	in	in	ADP
ijtc-780	53	2	indonesia	indonesia	PROPN
ijtc-780	53	3	,	,	PUNCT
ijtc-780	53	4	a	a	DET
ijtc-780	53	5	research	research	NOUN
ijtc-780	53	6	on	on	ADP
ijtc-780	53	7	the	the	DET
ijtc-780	53	8	analysis	analysis	NOUN
ijtc-780	53	9	of	of	ADP
ijtc-780	53	10	cash	cash	NOUN
ijtc-780	53	11	holdings	holding	NOUN
ijtc-780	53	12	on	on	ADP
ijtc-780	53	13	the	the	DET
ijtc-780	53	14	sensitivity	sensitivity	NOUN
ijtc-780	53	15	of	of	ADP
ijtc-780	53	16	investment	investment	NOUN
ijtc-780	53	17	cash	cash	NOUN
ijtc-780	53	18	flows	flow	NOUN
ijtc-780	53	19	was	be	AUX
ijtc-780	53	20	carried	carry	VERB
ijtc-780	53	21	out	out	ADP
ijtc-780	53	22	by	by	ADP
ijtc-780	53	23	(	(	PUNCT
ijtc-780	53	24	nugroho	nugroho	NOUN
ijtc-780	53	25	,	,	PUNCT
ijtc-780	53	26	2020)whereas	2020)whereas	NUM
ijtc-780	53	27	fajri	fajri	VERB
ijtc-780	53	28	and	and	CCONJ
ijtc-780	53	29	juanda	juanda	PROPN
ijtc-780	53	30	have	have	AUX
ijtc-780	53	31	conducted	conduct	VERB
ijtc-780	53	32	research	research	NOUN
ijtc-780	53	33	with	with	ADP
ijtc-780	53	34	the	the	DET
ijtc-780	53	35	results	result	NOUN
ijtc-780	53	36	of	of	ADP
ijtc-780	53	37	investment	investment	NOUN
ijtc-780	53	38	cash	cash	NOUN
ijtc-780	53	39	flows	flow	VERB
ijtc-780	53	40	having	have	VERB
ijtc-780	53	41	a	a	DET
ijtc-780	53	42	negative	negative	ADJ
ijtc-780	53	43	and	and	CCONJ
ijtc-780	53	44	significant	significant	ADJ
ijtc-780	53	45	effect	effect	NOUN
ijtc-780	53	46	on	on	ADP
ijtc-780	53	47	company	company	NOUN
ijtc-780	53	48	value	value	NOUN
ijtc-780	53	49	(	(	PUNCT
ijtc-780	53	50	fajri	fajri	PROPN
ijtc-780	53	51	&	&	CCONJ
ijtc-780	53	52	juanda	juanda	PROPN
ijtc-780	53	53	,	,	PUNCT
ijtc-780	53	54	2021	2021	NUM
ijtc-780	53	55	)	)	PUNCT
ijtc-780	53	56	.	.	PUNCT
ijtc-780	54	1	meanwhile	meanwhile	ADV
ijtc-780	54	2	,	,	PUNCT
ijtc-780	54	3	research	research	NOUN
ijtc-780	54	4	conducted	conduct	VERB
ijtc-780	54	5	by	by	ADP
ijtc-780	54	6	viery	viery	NOUN
ijtc-780	54	7	pradipta	pradipta	NOUN
ijtc-780	54	8	,	,	PUNCT
ijtc-780	54	9	cash	cash	NOUN
ijtc-780	54	10	flow	flow	NOUN
ijtc-780	54	11	out	out	ADP
ijtc-780	54	12	of	of	ADP
ijtc-780	54	13	investing	invest	VERB
ijtc-780	54	14	activities	activity	NOUN
ijtc-780	54	15	compared	compare	VERB
ijtc-780	54	16	to	to	ADP
ijtc-780	54	17	total	total	ADJ
ijtc-780	54	18	assets	asset	NOUN
ijtc-780	54	19	except	except	SCONJ
ijtc-780	54	20	current	current	ADJ
ijtc-780	54	21	assets	asset	NOUN
ijtc-780	54	22	,	,	PUNCT
ijtc-780	54	23	has	have	VERB
ijtc-780	54	24	no	no	DET
ijtc-780	54	25	effect	effect	NOUN
ijtc-780	54	26	on	on	ADP
ijtc-780	54	27	company	company	NOUN
ijtc-780	54	28	value	value	NOUN
ijtc-780	54	29	(	(	PUNCT
ijtc-780	54	30	paraditya	paraditya	NOUN
ijtc-780	54	31	et	et	PROPN
ijtc-780	54	32	al	al	PROPN
ijtc-780	54	33	.	.	PROPN
ijtc-780	54	34	,	,	PUNCT
ijtc-780	54	35	2021	2021	NUM
ijtc-780	54	36	)	)	PUNCT
ijtc-780	54	37	.	.	PUNCT
ijtc-780	55	1	cash	cash	NOUN
ijtc-780	55	2	flow	flow	NOUN
ijtc-780	55	3	funding	funding	NOUN
ijtc-780	55	4	as	as	SCONJ
ijtc-780	55	5	emphasized	emphasize	VERB
ijtc-780	55	6	by	by	ADP
ijtc-780	55	7	(	(	PUNCT
ijtc-780	55	8	syakur	syakur	PROPN
ijtc-780	55	9	,	,	PUNCT
ijtc-780	55	10	2009	2009	NUM
ijtc-780	55	11	)	)	PUNCT
ijtc-780	55	12	is	be	AUX
ijtc-780	55	13	an	an	DET
ijtc-780	55	14	activity	activity	NOUN
ijtc-780	55	15	determined	determine	VERB
ijtc-780	55	16	by	by	ADP
ijtc-780	55	17	the	the	DET
ijtc-780	55	18	amount	amount	NOUN
ijtc-780	55	19	and	and	CCONJ
ijtc-780	55	20	composition	composition	NOUN
ijtc-780	55	21	of	of	ADP
ijtc-780	55	22	the	the	DET
ijtc-780	55	23	company	company	NOUN
ijtc-780	55	24	's	's	PART
ijtc-780	55	25	capital	capital	NOUN
ijtc-780	55	26	and	and	CCONJ
ijtc-780	55	27	loans	loan	NOUN
ijtc-780	55	28	.	.	PUNCT
ijtc-780	56	1	a	a	DET
ijtc-780	56	2	number	number	NOUN
ijtc-780	56	3	of	of	ADP
ijtc-780	56	4	researchers	researcher	NOUN
ijtc-780	56	5	have	have	AUX
ijtc-780	56	6	conducted	conduct	VERB
ijtc-780	56	7	studies	study	NOUN
ijtc-780	56	8	on	on	ADP
ijtc-780	56	9	the	the	DET
ijtc-780	56	10	relationship	relationship	NOUN
ijtc-780	56	11	between	between	ADP
ijtc-780	56	12	or	or	CCONJ
ijtc-780	56	13	the	the	DET
ijtc-780	56	14	influence	influence	NOUN
ijtc-780	56	15	on	on	ADP
ijtc-780	56	16	funding	fund	VERB
ijtc-780	56	17	cash	cash	NOUN
ijtc-780	56	18	flows	flow	NOUN
ijtc-780	56	19	and	and	CCONJ
ijtc-780	56	20	company	company	NOUN
ijtc-780	56	21	value	value	NOUN
ijtc-780	56	22	,	,	PUNCT
ijtc-780	56	23	one	one	NUM
ijtc-780	56	24	of	of	ADP
ijtc-780	56	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-780	56	26	the	the	DET
ijtc-780	56	27	influence	influence	NOUN
ijtc-780	56	28	of	of	ADP
ijtc-780	56	29	operating	operate	VERB
ijtc-780	56	30	cash	cash	NOUN
ijtc-780	56	31	flows	flow	NOUN
ijtc-780	56	32	,	,	PUNCT
ijtc-780	56	33	investments	investment	NOUN
ijtc-780	56	34	cash	cash	NOUN
ijtc-780	56	35	flow	flow	NOUN
ijtc-780	56	36	,	,	PUNCT
ijtc-780	56	37	and	and	CCONJ
ijtc-780	56	38	funding	fund	VERB
ijtc-780	56	39	cash	cash	NOUN
ijtc-780	56	40	flow	flow	NOUN
ijtc-780	56	41	on	on	ADP
ijtc-780	56	42	the	the	DET
ijtc-780	56	43	company	company	NOUN
ijtc-780	56	44	value	value	NOUN
ijtc-780	56	45	in	in	ADP
ijtc-780	56	46	technology	technology	NOUN
ijtc-780	56	47	sector	sector	NOUN
ijtc-780	56	48	herman	herman	NOUN
ijtc-780	56	49	and	and	CCONJ
ijtc-780	56	50	chaidir	chaidir	PROPN
ijtc-780	56	51	549	549	NUM
ijtc-780	56	52	|	|	CCONJ
ijtc-780	56	53	ilomata	ilomata	PROPN
ijtc-780	56	54	international	international	ADJ
ijtc-780	56	55	journal	journal	NOUN
ijtc-780	56	56	of	of	ADP
ijtc-780	56	57	tax	tax	PROPN
ijtc-780	56	58	&	&	CCONJ
ijtc-780	56	59	accounting	accounting	PROPN
ijtc-780	56	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	56	61	which	which	PRON
ijtc-780	56	62	is	be	AUX
ijtc-780	56	63	by	by	ADP
ijtc-780	56	64	(	(	PUNCT
ijtc-780	56	65	fajri	fajri	PROPN
ijtc-780	56	66	&	&	CCONJ
ijtc-780	56	67	juanda	juanda	PROPN
ijtc-780	56	68	,	,	PUNCT
ijtc-780	56	69	2021	2021	NUM
ijtc-780	56	70	)	)	PUNCT
ijtc-780	56	71	.	.	PUNCT
ijtc-780	57	1	the	the	DET
ijtc-780	57	2	results	result	NOUN
ijtc-780	57	3	indicated	indicate	VERB
ijtc-780	57	4	that	that	SCONJ
ijtc-780	57	5	cash	cash	NOUN
ijtc-780	57	6	flow	flow	NOUN
ijtc-780	57	7	obtained	obtain	VERB
ijtc-780	57	8	from	from	ADP
ijtc-780	57	9	funding	funding	NOUN
ijtc-780	57	10	has	have	VERB
ijtc-780	57	11	a	a	DET
ijtc-780	57	12	negative	negative	ADJ
ijtc-780	57	13	and	and	CCONJ
ijtc-780	57	14	insignificant	insignificant	ADJ
ijtc-780	57	15	effect	effect	NOUN
ijtc-780	57	16	on	on	ADP
ijtc-780	57	17	the	the	DET
ijtc-780	57	18	company	company	NOUN
ijtc-780	57	19	value	value	NOUN
ijtc-780	57	20	based	base	VERB
ijtc-780	57	21	on	on	ADP
ijtc-780	57	22	the	the	DET
ijtc-780	57	23	phenomena	phenomenon	NOUN
ijtc-780	57	24	and	and	CCONJ
ijtc-780	57	25	problems	problem	NOUN
ijtc-780	57	26	described	describe	VERB
ijtc-780	57	27	above	above	ADV
ijtc-780	57	28	,	,	PUNCT
ijtc-780	57	29	the	the	DET
ijtc-780	57	30	researcher	researcher	NOUN
ijtc-780	57	31	is	be	AUX
ijtc-780	57	32	interested	interested	ADJ
ijtc-780	57	33	in	in	ADP
ijtc-780	57	34	conducting	conduct	VERB
ijtc-780	57	35	a	a	DET
ijtc-780	57	36	study	study	NOUN
ijtc-780	57	37	titled	title	VERB
ijtc-780	57	38	the	the	DET
ijtc-780	57	39	influence	influence	NOUN
ijtc-780	57	40	of	of	ADP
ijtc-780	57	41	operating	operate	VERB
ijtc-780	57	42	cash	cash	NOUN
ijtc-780	57	43	flows	flow	NOUN
ijtc-780	57	44	,	,	PUNCT
ijtc-780	57	45	investments	investment	NOUN
ijtc-780	57	46	,	,	PUNCT
ijtc-780	57	47	and	and	CCONJ
ijtc-780	57	48	funding	funding	NOUN
ijtc-780	57	49	on	on	ADP
ijtc-780	57	50	the	the	DET
ijtc-780	57	51	company	company	NOUN
ijtc-780	57	52	value	value	NOUN
ijtc-780	57	53	in	in	ADP
ijtc-780	57	54	technology	technology	NOUN
ijtc-780	57	55	sector	sector	NOUN
ijtc-780	57	56	.	.	PUNCT
ijtc-780	58	1	the	the	DET
ijtc-780	58	2	problem	problem	NOUN
ijtc-780	58	3	formulation	formulation	NOUN
ijtc-780	58	4	is	be	AUX
ijtc-780	58	5	whether	whether	SCONJ
ijtc-780	58	6	operating	operate	VERB
ijtc-780	58	7	cash	cash	NOUN
ijtc-780	58	8	flow	flow	NOUN
ijtc-780	58	9	,	,	PUNCT
ijtc-780	58	10	investment	investment	NOUN
ijtc-780	58	11	cash	cash	NOUN
ijtc-780	58	12	flow	flow	NOUN
ijtc-780	58	13	,	,	PUNCT
ijtc-780	58	14	and	and	CCONJ
ijtc-780	58	15	financing	finance	VERB
ijtc-780	58	16	cash	cash	NOUN
ijtc-780	58	17	flow	flow	NOUN
ijtc-780	58	18	affect	affect	VERB
ijtc-780	58	19	the	the	DET
ijtc-780	58	20	value	value	NOUN
ijtc-780	58	21	of	of	ADP
ijtc-780	58	22	technology	technology	NOUN
ijtc-780	58	23	sector	sector	NOUN
ijtc-780	58	24	companies	company	NOUN
ijtc-780	58	25	.	.	PUNCT
ijtc-780	59	1	the	the	DET
ijtc-780	59	2	purpose	purpose	NOUN
ijtc-780	59	3	is	be	AUX
ijtc-780	59	4	to	to	PART
ijtc-780	59	5	determine	determine	VERB
ijtc-780	59	6	the	the	DET
ijtc-780	59	7	effect	effect	NOUN
ijtc-780	59	8	of	of	ADP
ijtc-780	59	9	operating	operate	VERB
ijtc-780	59	10	cash	cash	NOUN
ijtc-780	59	11	flow	flow	NOUN
ijtc-780	59	12	,	,	PUNCT
ijtc-780	59	13	investment	investment	NOUN
ijtc-780	59	14	cash	cash	NOUN
ijtc-780	59	15	flow	flow	NOUN
ijtc-780	59	16	,	,	PUNCT
ijtc-780	59	17	and	and	CCONJ
ijtc-780	59	18	the	the	DET
ijtc-780	59	19	funding	funding	NOUN
ijtc-780	59	20	cash	cash	NOUN
ijtc-780	59	21	flow	flow	NOUN
ijtc-780	59	22	on	on	ADP
ijtc-780	59	23	the	the	DET
ijtc-780	59	24	value	value	NOUN
ijtc-780	59	25	of	of	ADP
ijtc-780	59	26	these	these	DET
ijtc-780	59	27	companies	company	NOUN
ijtc-780	59	28	.	.	PUNCT
ijtc-780	60	1	financial	financial	ADJ
ijtc-780	60	2	accounting	accounting	NOUN
ijtc-780	60	3	(	(	PUNCT
ijtc-780	60	4	hanggara	hanggara	ADJ
ijtc-780	60	5	,	,	PUNCT
ijtc-780	60	6	2019	2019	NUM
ijtc-780	60	7	)	)	PUNCT
ijtc-780	60	8	stated	state	VERB
ijtc-780	60	9	that	that	SCONJ
ijtc-780	60	10	accounting	accounting	NOUN
ijtc-780	60	11	is	be	AUX
ijtc-780	60	12	a	a	DET
ijtc-780	60	13	process	process	NOUN
ijtc-780	60	14	of	of	ADP
ijtc-780	60	15	identifying	identify	VERB
ijtc-780	60	16	,	,	PUNCT
ijtc-780	60	17	recording	recording	NOUN
ijtc-780	60	18	and	and	CCONJ
ijtc-780	60	19	reporting	report	VERB
ijtc-780	60	20	the	the	DET
ijtc-780	60	21	economic	economic	ADJ
ijtc-780	60	22	data	datum	NOUN
ijtc-780	60	23	or	or	CCONJ
ijtc-780	60	24	information	information	NOUN
ijtc-780	60	25	that	that	PRON
ijtc-780	60	26	is	be	AUX
ijtc-780	60	27	useful	useful	ADJ
ijtc-780	60	28	as	as	ADP
ijtc-780	60	29	an	an	DET
ijtc-780	60	30	assessment	assessment	NOUN
ijtc-780	60	31	and	and	CCONJ
ijtc-780	60	32	decision	decision	NOUN
ijtc-780	60	33	making	making	NOUN
ijtc-780	60	34	.	.	PUNCT
ijtc-780	61	1	accounting	accounting	NOUN
ijtc-780	61	2	starts	start	VERB
ijtc-780	61	3	from	from	ADP
ijtc-780	61	4	various	various	ADJ
ijtc-780	61	5	processes	process	NOUN
ijtc-780	61	6	that	that	PRON
ijtc-780	61	7	occur	occur	VERB
ijtc-780	61	8	within	within	ADP
ijtc-780	61	9	a	a	DET
ijtc-780	61	10	company	company	NOUN
ijtc-780	61	11	and	and	CCONJ
ijtc-780	61	12	the	the	DET
ijtc-780	61	13	most	most	ADV
ijtc-780	61	14	frequent	frequent	ADJ
ijtc-780	61	15	processes	process	NOUN
ijtc-780	61	16	become	become	VERB
ijtc-780	61	17	the	the	DET
ijtc-780	61	18	core	core	NOUN
ijtc-780	61	19	activities	activity	NOUN
ijtc-780	61	20	of	of	ADP
ijtc-780	61	21	a	a	DET
ijtc-780	61	22	company	company	NOUN
ijtc-780	61	23	.	.	PUNCT
ijtc-780	62	1	if	if	SCONJ
ijtc-780	62	2	a	a	DET
ijtc-780	62	3	company	company	NOUN
ijtc-780	62	4	is	be	AUX
ijtc-780	62	5	engaged	engage	VERB
ijtc-780	62	6	in	in	ADP
ijtc-780	62	7	services	service	NOUN
ijtc-780	62	8	,	,	PUNCT
ijtc-780	62	9	for	for	ADP
ijtc-780	62	10	instance	instance	NOUN
ijtc-780	62	11	,	,	PUNCT
ijtc-780	62	12	the	the	DET
ijtc-780	62	13	main	main	ADJ
ijtc-780	62	14	activities	activity	NOUN
ijtc-780	62	15	are	be	AUX
ijtc-780	62	16	the	the	DET
ijtc-780	62	17	sale	sale	NOUN
ijtc-780	62	18	and	and	CCONJ
ijtc-780	62	19	purchase	purchase	NOUN
ijtc-780	62	20	of	of	ADP
ijtc-780	62	21	services	service	NOUN
ijtc-780	62	22	,	,	PUNCT
ijtc-780	62	23	meanwhile	meanwhile	ADV
ijtc-780	62	24	if	if	SCONJ
ijtc-780	62	25	it	it	PRON
ijtc-780	62	26	is	be	AUX
ijtc-780	62	27	a	a	DET
ijtc-780	62	28	trading	trading	NOUN
ijtc-780	62	29	company	company	NOUN
ijtc-780	62	30	or	or	CCONJ
ijtc-780	62	31	a	a	DET
ijtc-780	62	32	manufacturing	manufacture	VERB
ijtc-780	62	33	company	company	NOUN
ijtc-780	62	34	,	,	PUNCT
ijtc-780	62	35	then	then	ADV
ijtc-780	62	36	the	the	DET
ijtc-780	62	37	main	main	ADJ
ijtc-780	62	38	activity	activity	NOUN
ijtc-780	62	39	is	be	AUX
ijtc-780	62	40	the	the	DET
ijtc-780	62	41	sale	sale	NOUN
ijtc-780	62	42	and	and	CCONJ
ijtc-780	62	43	purchase	purchase	NOUN
ijtc-780	62	44	of	of	ADP
ijtc-780	62	45	goods	good	NOUN
ijtc-780	62	46	.	.	PUNCT
ijtc-780	63	1	all	all	PRON
ijtc-780	63	2	of	of	ADP
ijtc-780	63	3	these	these	DET
ijtc-780	63	4	main	main	ADJ
ijtc-780	63	5	activities	activity	NOUN
ijtc-780	63	6	are	be	AUX
ijtc-780	63	7	called	call	VERB
ijtc-780	63	8	transactions	transaction	NOUN
ijtc-780	63	9	,	,	PUNCT
ijtc-780	63	10	which	which	PRON
ijtc-780	63	11	are	be	AUX
ijtc-780	63	12	identified	identify	VERB
ijtc-780	63	13	to	to	PART
ijtc-780	63	14	meet	meet	VERB
ijtc-780	63	15	the	the	DET
ijtc-780	63	16	criteria	criterion	NOUN
ijtc-780	63	17	presented	present	VERB
ijtc-780	63	18	in	in	ADP
ijtc-780	63	19	the	the	DET
ijtc-780	63	20	financial	financial	ADJ
ijtc-780	63	21	statements	statement	NOUN
ijtc-780	63	22	,	,	PUNCT
ijtc-780	63	23	recorded	record	VERB
ijtc-780	63	24	on	on	ADP
ijtc-780	63	25	the	the	DET
ijtc-780	63	26	classified	classified	ADJ
ijtc-780	63	27	accounts	account	NOUN
ijtc-780	63	28	into	into	ADP
ijtc-780	63	29	a	a	DET
ijtc-780	63	30	journal	journal	NOUN
ijtc-780	63	31	and	and	CCONJ
ijtc-780	63	32	posted	post	VERB
ijtc-780	63	33	in	in	ADP
ijtc-780	63	34	the	the	DET
ijtc-780	63	35	company	company	NOUN
ijtc-780	63	36	ledger	ledger	NOUN
ijtc-780	63	37	.	.	PUNCT
ijtc-780	64	1	after	after	ADP
ijtc-780	64	2	going	go	VERB
ijtc-780	64	3	through	through	ADP
ijtc-780	64	4	all	all	DET
ijtc-780	64	5	records	record	NOUN
ijtc-780	64	6	and	and	CCONJ
ijtc-780	64	7	procedures	procedure	NOUN
ijtc-780	64	8	established	establish	VERB
ijtc-780	64	9	by	by	ADP
ijtc-780	64	10	accounting	accounting	NOUN
ijtc-780	64	11	standards	standard	NOUN
ijtc-780	64	12	,	,	PUNCT
ijtc-780	64	13	all	all	PRON
ijtc-780	64	14	of	of	ADP
ijtc-780	64	15	these	these	DET
ijtc-780	64	16	transactions	transaction	NOUN
ijtc-780	64	17	are	be	AUX
ijtc-780	64	18	grouped	group	VERB
ijtc-780	64	19	into	into	ADP
ijtc-780	64	20	various	various	ADJ
ijtc-780	64	21	financial	financial	ADJ
ijtc-780	64	22	reports	report	NOUN
ijtc-780	64	23	presented	present	VERB
ijtc-780	64	24	by	by	ADP
ijtc-780	64	25	the	the	DET
ijtc-780	64	26	management	management	NOUN
ijtc-780	64	27	to	to	ADP
ijtc-780	64	28	the	the	DET
ijtc-780	64	29	stakeholder	stakeholder	NOUN
ijtc-780	64	30	for	for	ADP
ijtc-780	64	31	the	the	DET
ijtc-780	64	32	decision	decision	NOUN
ijtc-780	64	33	making	making	NOUN
ijtc-780	64	34	.	.	PUNCT
ijtc-780	65	1	finally	finally	ADV
ijtc-780	65	2	,	,	PUNCT
ijtc-780	65	3	a	a	DET
ijtc-780	65	4	well	well	ADV
ijtc-780	65	5	-	-	PUNCT
ijtc-780	65	6	structured	structure	VERB
ijtc-780	65	7	financial	financial	ADJ
ijtc-780	65	8	reports	report	NOUN
ijtc-780	65	9	yields	yield	NOUN
ijtc-780	65	10	in	in	ADP
ijtc-780	65	11	proper	proper	ADJ
ijtc-780	65	12	decision	decision	NOUN
ijtc-780	65	13	making	making	NOUN
ijtc-780	65	14	.	.	PUNCT
ijtc-780	66	1	(	(	PUNCT
ijtc-780	66	2	hanggara	hanggara	ADJ
ijtc-780	66	3	,	,	PUNCT
ijtc-780	66	4	2019)described	2019)describe	VERB
ijtc-780	66	5	further	far	ADV
ijtc-780	66	6	that	that	SCONJ
ijtc-780	66	7	the	the	DET
ijtc-780	66	8	main	main	ADJ
ijtc-780	66	9	objective	objective	NOUN
ijtc-780	66	10	of	of	ADP
ijtc-780	66	11	financial	financial	ADJ
ijtc-780	66	12	accounting	accounting	NOUN
ijtc-780	66	13	is	be	AUX
ijtc-780	66	14	to	to	PART
ijtc-780	66	15	present	present	VERB
ijtc-780	66	16	the	the	DET
ijtc-780	66	17	data	datum	NOUN
ijtc-780	66	18	from	from	ADP
ijtc-780	66	19	all	all	DET
ijtc-780	66	20	financial	financial	ADJ
ijtc-780	66	21	transactions	transaction	NOUN
ijtc-780	66	22	within	within	ADP
ijtc-780	66	23	a	a	DET
ijtc-780	66	24	certain	certain	ADJ
ijtc-780	66	25	period	period	NOUN
ijtc-780	66	26	of	of	ADP
ijtc-780	66	27	time	time	NOUN
ijtc-780	66	28	and	and	CCONJ
ijtc-780	66	29	to	to	PART
ijtc-780	66	30	make	make	VERB
ijtc-780	66	31	a	a	DET
ijtc-780	66	32	financial	financial	ADJ
ijtc-780	66	33	report	report	NOUN
ijtc-780	66	34	(	(	PUNCT
ijtc-780	66	35	financial	financial	ADJ
ijtc-780	66	36	statement	statement	NOUN
ijtc-780	66	37	)	)	PUNCT
ijtc-780	66	38	.	.	PUNCT
ijtc-780	67	1	financial	financial	ADJ
ijtc-780	67	2	data	datum	NOUN
ijtc-780	67	3	must	must	AUX
ijtc-780	67	4	be	be	AUX
ijtc-780	67	5	completed	complete	VERB
ijtc-780	67	6	and	and	CCONJ
ijtc-780	67	7	presented	present	VERB
ijtc-780	67	8	based	base	VERB
ijtc-780	67	9	on	on	ADP
ijtc-780	67	10	the	the	DET
ijtc-780	67	11	standard	standard	NOUN
ijtc-780	67	12	from	from	ADP
ijtc-780	67	13	the	the	DET
ijtc-780	67	14	indonesian	indonesian	PROPN
ijtc-780	67	15	accounting	accounting	PROPN
ijtc-780	67	16	association	association	PROPN
ijtc-780	67	17	,	,	PUNCT
ijtc-780	67	18	particularly	particularly	ADV
ijtc-780	67	19	financial	financial	ADJ
ijtc-780	67	20	reports	report	NOUN
ijtc-780	67	21	.	.	PUNCT
ijtc-780	68	1	micro	micro	NOUN
ijtc-780	68	2	,	,	PUNCT
ijtc-780	68	3	medium	medium	ADJ
ijtc-780	68	4	and	and	CCONJ
ijtc-780	68	5	small	small	ADJ
ijtc-780	68	6	enterprises	enterprise	NOUN
ijtc-780	68	7	have	have	VERB
ijtc-780	68	8	different	different	ADJ
ijtc-780	68	9	standard	standard	NOUN
ijtc-780	68	10	in	in	ADP
ijtc-780	68	11	the	the	DET
ijtc-780	68	12	making	making	NOUN
ijtc-780	68	13	of	of	ADP
ijtc-780	68	14	the	the	DET
ijtc-780	68	15	financial	financial	ADJ
ijtc-780	68	16	statements	statement	NOUN
ijtc-780	68	17	.	.	PUNCT
ijtc-780	69	1	the	the	DET
ijtc-780	69	2	entities	entity	NOUN
ijtc-780	69	3	are	be	AUX
ijtc-780	69	4	labeled	label	VERB
ijtc-780	69	5	micro	micro	ADJ
ijtc-780	69	6	,	,	PUNCT
ijtc-780	69	7	small	small	ADJ
ijtc-780	69	8	and	and	CCONJ
ijtc-780	69	9	medium	medium	ADJ
ijtc-780	69	10	enterprises	enterprise	NOUN
ijtc-780	69	11	(	(	PUNCT
ijtc-780	69	12	emkm	emkm	NOUN
ijtc-780	69	13	)	)	PUNCT
ijtc-780	69	14	.	.	PUNCT
ijtc-780	70	1	moreover	moreover	ADV
ijtc-780	70	2	,	,	PUNCT
ijtc-780	70	3	if	if	SCONJ
ijtc-780	70	4	the	the	DET
ijtc-780	70	5	company	company	NOUN
ijtc-780	70	6	has	have	VERB
ijtc-780	70	7	criteria	criterion	NOUN
ijtc-780	70	8	above	above	ADP
ijtc-780	70	9	emkm	emkm	NOUN
ijtc-780	70	10	but	but	CCONJ
ijtc-780	70	11	is	be	AUX
ijtc-780	70	12	not	not	PART
ijtc-780	70	13	listed	list	VERB
ijtc-780	70	14	in	in	ADP
ijtc-780	70	15	the	the	DET
ijtc-780	70	16	indonesia	indonesia	PROPN
ijtc-780	70	17	stock	stock	PROPN
ijtc-780	70	18	exchange	exchange	PROPN
ijtc-780	70	19	,	,	PUNCT
ijtc-780	70	20	it	it	PRON
ijtc-780	70	21	is	be	AUX
ijtc-780	70	22	termed	term	VERB
ijtc-780	70	23	the	the	DET
ijtc-780	70	24	entity	entity	NOUN
ijtc-780	70	25	without	without	ADP
ijtc-780	70	26	public	public	ADJ
ijtc-780	70	27	accountability	accountability	NOUN
ijtc-780	70	28	standard	standard	NOUN
ijtc-780	70	29	(	(	PUNCT
ijtc-780	70	30	sak	sak	PROPN
ijtc-780	70	31	etap	etap	NOUN
ijtc-780	70	32	)	)	PUNCT
ijtc-780	70	33	.	.	PUNCT
ijtc-780	71	1	in	in	ADP
ijtc-780	71	2	addition	addition	NOUN
ijtc-780	71	3	,	,	PUNCT
ijtc-780	71	4	it	it	PRON
ijtc-780	71	5	is	be	AUX
ijtc-780	71	6	mandatory	mandatory	ADJ
ijtc-780	71	7	to	to	PART
ijtc-780	71	8	name	name	VERB
ijtc-780	71	9	financial	financial	ADJ
ijtc-780	71	10	accounting	accounting	NOUN
ijtc-780	71	11	standards	standard	NOUN
ijtc-780	71	12	(	(	PUNCT
ijtc-780	71	13	sak	sak	NOUN
ijtc-780	71	14	)	)	PUNCT
ijtc-780	71	15	for	for	ADP
ijtc-780	71	16	the	the	DET
ijtc-780	71	17	company	company	NOUN
ijtc-780	71	18	above	above	ADP
ijtc-780	71	19	emkm	emkm	NOUN
ijtc-780	71	20	and	and	CCONJ
ijtc-780	71	21	listed	list	VERB
ijtc-780	71	22	in	in	ADP
ijtc-780	71	23	the	the	DET
ijtc-780	71	24	indonesia	indonesia	PROPN
ijtc-780	71	25	stock	stock	PROPN
ijtc-780	71	26	exchange	exchange	PROPN
ijtc-780	71	27	.	.	PUNCT
ijtc-780	72	1	the	the	DET
ijtc-780	72	2	financial	financial	ADJ
ijtc-780	72	3	reports	report	NOUN
ijtc-780	72	4	of	of	ADP
ijtc-780	72	5	different	different	ADJ
ijtc-780	72	6	scales	scale	NOUN
ijtc-780	72	7	are	be	AUX
ijtc-780	72	8	presented	present	VERB
ijtc-780	72	9	annually	annually	ADV
ijtc-780	72	10	and	and	CCONJ
ijtc-780	72	11	is	be	AUX
ijtc-780	72	12	an	an	DET
ijtc-780	72	13	inseparable	inseparable	ADJ
ijtc-780	72	14	part	part	NOUN
ijtc-780	72	15	of	of	ADP
ijtc-780	72	16	business	business	NOUN
ijtc-780	72	17	activities	activity	NOUN
ijtc-780	72	18	in	in	ADP
ijtc-780	72	19	any	any	DET
ijtc-780	72	20	firms	firm	NOUN
ijtc-780	72	21	.	.	PUNCT
ijtc-780	73	1	company	company	NOUN
ijtc-780	73	2	value	value	NOUN
ijtc-780	73	3	(	(	PUNCT
ijtc-780	73	4	harmono	harmono	PROPN
ijtc-780	73	5	,	,	PUNCT
ijtc-780	73	6	2009	2009	NUM
ijtc-780	73	7	)	)	PUNCT
ijtc-780	73	8	emphasized	emphasize	VERB
ijtc-780	73	9	that	that	SCONJ
ijtc-780	73	10	the	the	DET
ijtc-780	73	11	share	share	NOUN
ijtc-780	73	12	price	price	NOUN
ijtc-780	73	13	or	or	CCONJ
ijtc-780	73	14	the	the	DET
ijtc-780	73	15	share	share	NOUN
ijtc-780	73	16	value	value	NOUN
ijtc-780	73	17	is	be	AUX
ijtc-780	73	18	the	the	DET
ijtc-780	73	19	measurement	measurement	NOUN
ijtc-780	73	20	for	for	ADP
ijtc-780	73	21	the	the	DET
ijtc-780	73	22	company	company	NOUN
ijtc-780	73	23	value	value	NOUN
ijtc-780	73	24	reflected	reflect	VERB
ijtc-780	73	25	by	by	ADP
ijtc-780	73	26	the	the	DET
ijtc-780	73	27	manifestation	manifestation	NOUN
ijtc-780	73	28	of	of	ADP
ijtc-780	73	29	the	the	DET
ijtc-780	73	30	company	company	NOUN
ijtc-780	73	31	performance	performance	NOUN
ijtc-780	73	32	and	and	CCONJ
ijtc-780	73	33	the	the	DET
ijtc-780	73	34	public	public	ADJ
ijtc-780	73	35	assessment	assessment	NOUN
ijtc-780	73	36	.	.	PUNCT
ijtc-780	74	1	management	management	NOUN
ijtc-780	74	2	strives	strive	VERB
ijtc-780	74	3	for	for	SCONJ
ijtc-780	74	4	the	the	DET
ijtc-780	74	5	company	company	NOUN
ijtc-780	74	6	to	to	PART
ijtc-780	74	7	improve	improve	VERB
ijtc-780	74	8	in	in	ADP
ijtc-780	74	9	each	each	DET
ijtc-780	74	10	period	period	NOUN
ijtc-780	74	11	.	.	PUNCT
ijtc-780	75	1	the	the	DET
ijtc-780	75	2	measurement	measurement	NOUN
ijtc-780	75	3	of	of	ADP
ijtc-780	75	4	the	the	DET
ijtc-780	75	5	company	company	NOUN
ijtc-780	75	6	value	value	NOUN
ijtc-780	75	7	is	be	AUX
ijtc-780	75	8	seen	see	VERB
ijtc-780	75	9	from	from	ADP
ijtc-780	75	10	the	the	DET
ijtc-780	75	11	market	market	NOUN
ijtc-780	75	12	book	book	NOUN
ijtc-780	75	13	value	value	NOUN
ijtc-780	75	14	or	or	CCONJ
ijtc-780	75	15	price	price	NOUN
ijtc-780	75	16	earning	earning	NOUN
ijtc-780	75	17	ratio	ratio	NOUN
ijtc-780	75	18	.	.	PUNCT
ijtc-780	76	1	the	the	DET
ijtc-780	76	2	results	result	NOUN
ijtc-780	76	3	of	of	ADP
ijtc-780	76	4	the	the	DET
ijtc-780	76	5	measures	measure	NOUN
ijtc-780	76	6	can	can	AUX
ijtc-780	76	7	be	be	AUX
ijtc-780	76	8	used	use	VERB
ijtc-780	76	9	by	by	ADP
ijtc-780	76	10	the	the	DET
ijtc-780	76	11	management	management	NOUN
ijtc-780	76	12	to	to	PART
ijtc-780	76	13	determine	determine	VERB
ijtc-780	76	14	the	the	DET
ijtc-780	76	15	company	company	NOUN
ijtc-780	76	16	performance	performance	NOUN
ijtc-780	76	17	and	and	CCONJ
ijtc-780	76	18	by	by	ADP
ijtc-780	76	19	the	the	DET
ijtc-780	76	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	76	21	the	the	DET
ijtc-780	76	22	influence	influence	NOUN
ijtc-780	76	23	of	of	ADP
ijtc-780	76	24	operating	operate	VERB
ijtc-780	76	25	cash	cash	NOUN
ijtc-780	76	26	flows	flow	NOUN
ijtc-780	76	27	,	,	PUNCT
ijtc-780	76	28	investments	investment	NOUN
ijtc-780	76	29	cash	cash	NOUN
ijtc-780	76	30	flow	flow	NOUN
ijtc-780	76	31	,	,	PUNCT
ijtc-780	76	32	and	and	CCONJ
ijtc-780	76	33	funding	fund	VERB
ijtc-780	76	34	cash	cash	NOUN
ijtc-780	76	35	flow	flow	NOUN
ijtc-780	76	36	on	on	ADP
ijtc-780	76	37	the	the	DET
ijtc-780	76	38	company	company	NOUN
ijtc-780	76	39	value	value	NOUN
ijtc-780	76	40	in	in	ADP
ijtc-780	76	41	technology	technology	NOUN
ijtc-780	76	42	sector	sector	NOUN
ijtc-780	76	43	herman	herman	NOUN
ijtc-780	76	44	and	and	CCONJ
ijtc-780	76	45	chaidir	chaidir	PROPN
ijtc-780	76	46	550	550	NUM
ijtc-780	76	47	|	|	ADV
ijtc-780	76	48	ilomata	ilomata	PROPN
ijtc-780	76	49	international	international	ADJ
ijtc-780	76	50	journal	journal	NOUN
ijtc-780	76	51	of	of	ADP
ijtc-780	76	52	tax	tax	PROPN
ijtc-780	76	53	&	&	CCONJ
ijtc-780	76	54	accounting	account	VERB
ijtc-780	76	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	76	56	investors	investor	NOUN
ijtc-780	76	57	to	to	PART
ijtc-780	76	58	assess	assess	VERB
ijtc-780	76	59	management	management	NOUN
ijtc-780	76	60	performance	performance	NOUN
ijtc-780	76	61	concerning	concern	VERB
ijtc-780	76	62	the	the	DET
ijtc-780	76	63	invested	invest	VERB
ijtc-780	76	64	capital	capital	NOUN
ijtc-780	76	65	.	.	PUNCT
ijtc-780	77	1	company	company	NOUN
ijtc-780	77	2	value	value	NOUN
ijtc-780	77	3	projected	project	VERB
ijtc-780	77	4	by	by	ADP
ijtc-780	77	5	price	price	NOUN
ijtc-780	77	6	to	to	ADP
ijtc-780	77	7	book	book	NOUN
ijtc-780	77	8	value	value	NOUN
ijtc-780	77	9	provides	provide	VERB
ijtc-780	77	10	an	an	DET
ijtc-780	77	11	overview	overview	NOUN
ijtc-780	77	12	of	of	ADP
ijtc-780	77	13	the	the	DET
ijtc-780	77	14	assessment	assessment	NOUN
ijtc-780	77	15	of	of	ADP
ijtc-780	77	16	the	the	DET
ijtc-780	77	17	book	book	NOUN
ijtc-780	77	18	value	value	NOUN
ijtc-780	77	19	of	of	ADP
ijtc-780	77	20	a	a	DET
ijtc-780	77	21	company	company	NOUN
ijtc-780	77	22	that	that	PRON
ijtc-780	77	23	comes	come	VERB
ijtc-780	77	24	from	from	ADP
ijtc-780	77	25	market	market	NOUN
ijtc-780	77	26	response	response	NOUN
ijtc-780	77	27	,	,	PUNCT
ijtc-780	77	28	in	in	ADP
ijtc-780	77	29	other	other	ADJ
ijtc-780	77	30	words	word	NOUN
ijtc-780	77	31	,	,	PUNCT
ijtc-780	77	32	confidence	confidence	NOUN
ijtc-780	77	33	regarding	regard	VERB
ijtc-780	77	34	the	the	DET
ijtc-780	77	35	company	company	NOUN
ijtc-780	77	36	prospects	prospect	NOUN
ijtc-780	77	37	is	be	AUX
ijtc-780	77	38	from	from	ADP
ijtc-780	77	39	the	the	DET
ijtc-780	77	40	high	high	ADJ
ijtc-780	77	41	value	value	NOUN
ijtc-780	77	42	of	of	ADP
ijtc-780	77	43	the	the	DET
ijtc-780	77	44	price	price	NOUN
ijtc-780	77	45	to	to	ADP
ijtc-780	77	46	book	book	NOUN
ijtc-780	77	47	value	value	NOUN
ijtc-780	77	48	.	.	PUNCT
ijtc-780	78	1	one	one	NUM
ijtc-780	78	2	of	of	ADP
ijtc-780	78	3	several	several	ADJ
ijtc-780	78	4	measuring	measure	VERB
ijtc-780	78	5	tool	tool	NOUN
ijtc-780	78	6	used	use	VERB
ijtc-780	78	7	to	to	PART
ijtc-780	78	8	inquiry	inquiry	VERB
ijtc-780	78	9	the	the	DET
ijtc-780	78	10	company	company	NOUN
ijtc-780	78	11	value	value	NOUN
ijtc-780	78	12	is	be	AUX
ijtc-780	78	13	price	price	NOUN
ijtc-780	78	14	to	to	ADP
ijtc-780	78	15	book	book	NOUN
ijtc-780	78	16	value	value	NOUN
ijtc-780	78	17	(	(	PUNCT
ijtc-780	78	18	pbv	pbv	ADJ
ijtc-780	78	19	)	)	PUNCT
ijtc-780	78	20	.	.	PUNCT
ijtc-780	79	1	the	the	DET
ijtc-780	79	2	calculation	calculation	NOUN
ijtc-780	79	3	of	of	ADP
ijtc-780	79	4	price	price	NOUN
ijtc-780	79	5	to	to	ADP
ijtc-780	79	6	book	book	NOUN
ijtc-780	79	7	value	value	NOUN
ijtc-780	79	8	uses	use	VERB
ijtc-780	79	9	a	a	DET
ijtc-780	79	10	comparison	comparison	NOUN
ijtc-780	79	11	between	between	ADP
ijtc-780	79	12	the	the	DET
ijtc-780	79	13	book	book	NOUN
ijtc-780	79	14	value	value	NOUN
ijtc-780	79	15	and	and	CCONJ
ijtc-780	79	16	the	the	DET
ijtc-780	79	17	company	company	NOUN
ijtc-780	79	18	's	's	PART
ijtc-780	79	19	stock	stock	NOUN
ijtc-780	79	20	price	price	NOUN
ijtc-780	79	21	.	.	PUNCT
ijtc-780	80	1	the	the	DET
ijtc-780	80	2	book	book	NOUN
ijtc-780	80	3	value	value	NOUN
ijtc-780	80	4	is	be	AUX
ijtc-780	80	5	obtained	obtain	VERB
ijtc-780	80	6	from	from	ADP
ijtc-780	80	7	the	the	DET
ijtc-780	80	8	comparison	comparison	NOUN
ijtc-780	80	9	of	of	ADP
ijtc-780	80	10	the	the	DET
ijtc-780	80	11	number	number	NOUN
ijtc-780	80	12	of	of	ADP
ijtc-780	80	13	shares	share	NOUN
ijtc-780	80	14	with	with	ADP
ijtc-780	80	15	the	the	DET
ijtc-780	80	16	amount	amount	NOUN
ijtc-780	80	17	equity	equity	NOUN
ijtc-780	80	18	owned	own	VERB
ijtc-780	80	19	by	by	ADP
ijtc-780	80	20	the	the	DET
ijtc-780	80	21	company	company	NOUN
ijtc-780	80	22	.	.	PUNCT
ijtc-780	81	1	cash	cash	NOUN
ijtc-780	81	2	flow	flow	NOUN
ijtc-780	81	3	according	accord	VERB
ijtc-780	81	4	to	to	ADP
ijtc-780	81	5	(	(	PUNCT
ijtc-780	81	6	syafrida	syafrida	PROPN
ijtc-780	81	7	hani	hani	PROPN
ijtc-780	81	8	,	,	PUNCT
ijtc-780	81	9	2015	2015	NUM
ijtc-780	81	10	)	)	PUNCT
ijtc-780	81	11	,	,	PUNCT
ijtc-780	81	12	cash	cash	NOUN
ijtc-780	81	13	flow	flow	NOUN
ijtc-780	81	14	statements	statement	NOUN
ijtc-780	81	15	come	come	VERB
ijtc-780	81	16	from	from	ADP
ijtc-780	81	17	financial	financial	ADJ
ijtc-780	81	18	operations	operation	NOUN
ijtc-780	81	19	,	,	PUNCT
ijtc-780	81	20	investing	investing	NOUN
ijtc-780	81	21	and	and	CCONJ
ijtc-780	81	22	financing	financing	NOUN
ijtc-780	81	23	activities	activity	NOUN
ijtc-780	81	24	.	.	PUNCT
ijtc-780	82	1	the	the	DET
ijtc-780	82	2	financial	financial	ADJ
ijtc-780	82	3	activities	activity	NOUN
ijtc-780	82	4	in	in	ADP
ijtc-780	82	5	the	the	DET
ijtc-780	82	6	company	company	NOUN
ijtc-780	82	7	comprise	comprise	VERB
ijtc-780	82	8	cash	cash	NOUN
ijtc-780	82	9	inflows	inflow	NOUN
ijtc-780	82	10	and	and	CCONJ
ijtc-780	82	11	outflows	outflow	NOUN
ijtc-780	82	12	.	.	PUNCT
ijtc-780	83	1	the	the	DET
ijtc-780	83	2	measurement	measurement	NOUN
ijtc-780	83	3	of	of	ADP
ijtc-780	83	4	the	the	DET
ijtc-780	83	5	cash	cash	NOUN
ijtc-780	83	6	flow	flow	NOUN
ijtc-780	83	7	is	be	AUX
ijtc-780	83	8	obtained	obtain	VERB
ijtc-780	83	9	not	not	PART
ijtc-780	83	10	only	only	ADV
ijtc-780	83	11	from	from	ADP
ijtc-780	83	12	the	the	DET
ijtc-780	83	13	cash	cash	NOUN
ijtc-780	83	14	flow	flow	NOUN
ijtc-780	83	15	through	through	ADP
ijtc-780	83	16	the	the	DET
ijtc-780	83	17	operational	operational	ADJ
ijtc-780	83	18	activities	activity	NOUN
ijtc-780	83	19	(	(	PUNCT
ijtc-780	83	20	operating	operate	VERB
ijtc-780	83	21	cash	cash	NOUN
ijtc-780	83	22	flow	flow	NOUN
ijtc-780	83	23	)	)	PUNCT
ijtc-780	83	24	,	,	PUNCT
ijtc-780	83	25	but	but	CCONJ
ijtc-780	83	26	also	also	ADV
ijtc-780	83	27	the	the	DET
ijtc-780	83	28	cash	cash	NOUN
ijtc-780	83	29	flow	flow	NOUN
ijtc-780	83	30	obtained	obtain	VERB
ijtc-780	83	31	from	from	ADP
ijtc-780	83	32	investment	investment	NOUN
ijtc-780	83	33	activities	activity	NOUN
ijtc-780	83	34	such	such	ADJ
ijtc-780	83	35	as	as	ADP
ijtc-780	83	36	utilizing	utilize	VERB
ijtc-780	83	37	the	the	DET
ijtc-780	83	38	company	company	NOUN
ijtc-780	83	39	assets	asset	NOUN
ijtc-780	83	40	(	(	PUNCT
ijtc-780	83	41	generally	generally	ADV
ijtc-780	83	42	in	in	ADP
ijtc-780	83	43	the	the	DET
ijtc-780	83	44	form	form	NOUN
ijtc-780	83	45	of	of	ADP
ijtc-780	83	46	cash	cash	NOUN
ijtc-780	83	47	)	)	PUNCT
ijtc-780	83	48	in	in	ADP
ijtc-780	83	49	sectors	sector	NOUN
ijtc-780	83	50	that	that	PRON
ijtc-780	83	51	are	be	AUX
ijtc-780	83	52	considered	consider	VERB
ijtc-780	83	53	to	to	PART
ijtc-780	83	54	have	have	VERB
ijtc-780	83	55	the	the	DET
ijtc-780	83	56	potential	potential	NOUN
ijtc-780	83	57	to	to	PART
ijtc-780	83	58	generate	generate	VERB
ijtc-780	83	59	profits	profit	NOUN
ijtc-780	83	60	,	,	PUNCT
ijtc-780	83	61	the	the	DET
ijtc-780	83	62	possibility	possibility	NOUN
ijtc-780	83	63	of	of	ADP
ijtc-780	83	64	a	a	DET
ijtc-780	83	65	return	return	NOUN
ijtc-780	83	66	on	on	ADP
ijtc-780	83	67	funds	fund	NOUN
ijtc-780	83	68	,	,	PUNCT
ijtc-780	83	69	or	or	CCONJ
ijtc-780	83	70	a	a	DET
ijtc-780	83	71	return	return	NOUN
ijtc-780	83	72	on	on	ADP
ijtc-780	83	73	investment	investment	NOUN
ijtc-780	83	74	previously	previously	ADV
ijtc-780	83	75	made	make	VERB
ijtc-780	83	76	.	.	PUNCT
ijtc-780	84	1	in	in	ADP
ijtc-780	84	2	addition	addition	NOUN
ijtc-780	84	3	,	,	PUNCT
ijtc-780	84	4	the	the	DET
ijtc-780	84	5	calculation	calculation	NOUN
ijtc-780	84	6	of	of	ADP
ijtc-780	84	7	cash	cash	NOUN
ijtc-780	84	8	flows	flow	NOUN
ijtc-780	84	9	involves	involve	VERB
ijtc-780	84	10	financing	financing	NOUN
ijtc-780	84	11	activities	activity	NOUN
ijtc-780	84	12	,	,	PUNCT
ijtc-780	84	13	such	such	ADJ
ijtc-780	84	14	as	as	ADP
ijtc-780	84	15	loan	loan	NOUN
ijtc-780	84	16	payments	payment	NOUN
ijtc-780	84	17	or	or	CCONJ
ijtc-780	84	18	repayment	repayment	NOUN
ijtc-780	84	19	of	of	ADP
ijtc-780	84	20	company	company	NOUN
ijtc-780	84	21	debts	debt	NOUN
ijtc-780	84	22	to	to	ADP
ijtc-780	84	23	creditors	creditor	NOUN
ijtc-780	84	24	.	.	PUNCT
ijtc-780	85	1	matters	matter	NOUN
ijtc-780	85	2	concerning	concern	VERB
ijtc-780	85	3	cash	cash	NOUN
ijtc-780	85	4	flow	flow	NOUN
ijtc-780	85	5	have	have	AUX
ijtc-780	85	6	been	be	AUX
ijtc-780	85	7	investigated	investigate	VERB
ijtc-780	85	8	by	by	ADP
ijtc-780	85	9	(	(	PUNCT
ijtc-780	85	10	khodaei	khodaei	PROPN
ijtc-780	85	11	valahzaghard	valahzaghard	PROPN
ijtc-780	85	12	&	&	CCONJ
ijtc-780	85	13	goodarzi	goodarzi	PROPN
ijtc-780	85	14	lemraski	lemraski	PROPN
ijtc-780	85	15	,	,	PUNCT
ijtc-780	85	16	2014	2014	NUM
ijtc-780	85	17	)	)	PUNCT
ijtc-780	85	18	and	and	CCONJ
ijtc-780	85	19	(	(	PUNCT
ijtc-780	85	20	sadeghi	sadeghi	PROPN
ijtc-780	85	21	moghaddam	moghaddam	PROPN
ijtc-780	85	22	&	&	CCONJ
ijtc-780	85	23	talebbeydokhti	talebbeydokhti	PROPN
ijtc-780	85	24	,	,	PUNCT
ijtc-780	85	25	2014	2014	NUM
ijtc-780	85	26	)	)	PUNCT
ijtc-780	85	27	.	.	PUNCT
ijtc-780	86	1	according	accord	VERB
ijtc-780	86	2	to	to	ADP
ijtc-780	86	3	(	(	PUNCT
ijtc-780	86	4	ni	ni	PROPN
ijtc-780	86	5	luh	luh	PROPN
ijtc-780	86	6	gede	gede	PROPN
ijtc-780	86	7	erni	erni	PROPN
ijtc-780	86	8	sulindawati	sulindawati	PROPN
ijtc-780	86	9	,	,	PUNCT
ijtc-780	86	10	2019	2019	NUM
ijtc-780	86	11	)	)	PUNCT
ijtc-780	86	12	,	,	PUNCT
ijtc-780	86	13	cash	cash	NOUN
ijtc-780	86	14	flow	flow	NOUN
ijtc-780	86	15	from	from	ADP
ijtc-780	86	16	operational	operational	ADJ
ijtc-780	86	17	activities	activity	NOUN
ijtc-780	86	18	is	be	AUX
ijtc-780	86	19	termed	term	VERB
ijtc-780	86	20	as	as	ADP
ijtc-780	86	21	the	the	DET
ijtc-780	86	22	entity	entity	NOUN
ijtc-780	86	23	's	's	PART
ijtc-780	86	24	main	main	ADJ
ijtc-780	86	25	revenue	revenue	NOUN
ijtc-780	86	26	activity	activity	NOUN
ijtc-780	86	27	.	.	PUNCT
ijtc-780	87	1	the	the	DET
ijtc-780	87	2	main	main	ADJ
ijtc-780	87	3	activities	activity	NOUN
ijtc-780	87	4	of	of	ADP
ijtc-780	87	5	the	the	DET
ijtc-780	87	6	company	company	NOUN
ijtc-780	87	7	are	be	AUX
ijtc-780	87	8	in	in	ADP
ijtc-780	87	9	line	line	NOUN
ijtc-780	87	10	with	with	ADP
ijtc-780	87	11	typical	typical	ADJ
ijtc-780	87	12	businesses	business	NOUN
ijtc-780	87	13	the	the	DET
ijtc-780	87	14	enterprises	enterprise	NOUN
ijtc-780	87	15	labeled	label	VERB
ijtc-780	87	16	to	to	ADP
ijtc-780	87	17	.	.	PUNCT
ijtc-780	88	1	if	if	SCONJ
ijtc-780	88	2	the	the	DET
ijtc-780	88	3	main	main	ADJ
ijtc-780	88	4	activity	activity	NOUN
ijtc-780	88	5	of	of	ADP
ijtc-780	88	6	a	a	DET
ijtc-780	88	7	company	company	NOUN
ijtc-780	88	8	is	be	AUX
ijtc-780	88	9	on	on	ADP
ijtc-780	88	10	buying	buy	VERB
ijtc-780	88	11	and	and	CCONJ
ijtc-780	88	12	selling	sell	VERB
ijtc-780	88	13	electronic	electronic	ADJ
ijtc-780	88	14	goods	good	NOUN
ijtc-780	88	15	,	,	PUNCT
ijtc-780	88	16	the	the	DET
ijtc-780	88	17	cash	cash	NOUN
ijtc-780	88	18	disbursements	disbursement	NOUN
ijtc-780	88	19	from	from	ADP
ijtc-780	88	20	purchasing	purchase	VERB
ijtc-780	88	21	inventories	inventory	NOUN
ijtc-780	88	22	are	be	AUX
ijtc-780	88	23	in	in	ADP
ijtc-780	88	24	a	a	DET
ijtc-780	88	25	form	form	NOUN
ijtc-780	88	26	of	of	ADP
ijtc-780	88	27	sales	sale	NOUN
ijtc-780	88	28	of	of	ADP
ijtc-780	88	29	devices	device	NOUN
ijtc-780	88	30	such	such	ADJ
ijtc-780	88	31	as	as	ADP
ijtc-780	88	32	televisions	television	NOUN
ijtc-780	88	33	,	,	PUNCT
ijtc-780	88	34	refrigerators	refrigerator	NOUN
ijtc-780	88	35	,	,	PUNCT
ijtc-780	88	36	washing	washing	NOUN
ijtc-780	88	37	machines	machine	NOUN
ijtc-780	88	38	,	,	PUNCT
ijtc-780	88	39	and	and	CCONJ
ijtc-780	88	40	so	so	ADV
ijtc-780	88	41	forth	forth	ADV
ijtc-780	88	42	.	.	PUNCT
ijtc-780	89	1	in	in	ADP
ijtc-780	89	2	other	other	ADJ
ijtc-780	89	3	words	word	NOUN
ijtc-780	89	4	,	,	PUNCT
ijtc-780	89	5	cash	cash	NOUN
ijtc-780	89	6	or	or	CCONJ
ijtc-780	89	7	settlement	settlement	NOUN
ijtc-780	89	8	of	of	ADP
ijtc-780	89	9	receivables	receivables	NOUN
ijtc-780	89	10	paid	pay	VERB
ijtc-780	89	11	by	by	ADP
ijtc-780	89	12	customer	customer	NOUN
ijtc-780	89	13	obtained	obtain	VERB
ijtc-780	89	14	is	be	AUX
ijtc-780	89	15	included	include	VERB
ijtc-780	89	16	in	in	ADP
ijtc-780	89	17	the	the	DET
ijtc-780	89	18	calculation	calculation	NOUN
ijtc-780	89	19	of	of	ADP
ijtc-780	89	20	operating	operate	VERB
ijtc-780	89	21	cash	cash	NOUN
ijtc-780	89	22	flow	flow	NOUN
ijtc-780	89	23	.	.	PUNCT
ijtc-780	90	1	it	it	PRON
ijtc-780	90	2	can	can	AUX
ijtc-780	90	3	be	be	AUX
ijtc-780	90	4	emphasized	emphasize	VERB
ijtc-780	90	5	that	that	SCONJ
ijtc-780	90	6	the	the	DET
ijtc-780	90	7	value	value	NOUN
ijtc-780	90	8	of	of	ADP
ijtc-780	90	9	the	the	DET
ijtc-780	90	10	cash	cash	NOUN
ijtc-780	90	11	flow	flow	NOUN
ijtc-780	90	12	is	be	AUX
ijtc-780	90	13	crucial	crucial	ADJ
ijtc-780	90	14	for	for	SCONJ
ijtc-780	90	15	not	not	PART
ijtc-780	90	16	only	only	ADV
ijtc-780	90	17	management	management	NOUN
ijtc-780	90	18	but	but	CCONJ
ijtc-780	90	19	also	also	ADV
ijtc-780	90	20	investors	investor	NOUN
ijtc-780	90	21	to	to	PART
ijtc-780	90	22	assess	assess	VERB
ijtc-780	90	23	the	the	DET
ijtc-780	90	24	ability	ability	NOUN
ijtc-780	90	25	of	of	ADP
ijtc-780	90	26	the	the	DET
ijtc-780	90	27	company	company	NOUN
ijtc-780	90	28	to	to	PART
ijtc-780	90	29	generate	generate	VERB
ijtc-780	90	30	cash	cash	NOUN
ijtc-780	90	31	.	.	PUNCT
ijtc-780	91	1	(	(	PUNCT
ijtc-780	91	2	hery	hery	NOUN
ijtc-780	91	3	,	,	PUNCT
ijtc-780	91	4	2015	2015	NUM
ijtc-780	91	5	)	)	PUNCT
ijtc-780	91	6	stated	state	VERB
ijtc-780	91	7	that	that	SCONJ
ijtc-780	91	8	investment	investment	NOUN
ijtc-780	91	9	is	be	AUX
ijtc-780	91	10	the	the	DET
ijtc-780	91	11	buying	buying	NOUN
ijtc-780	91	12	or	or	CCONJ
ijtc-780	91	13	selling	selling	NOUN
ijtc-780	91	14	of	of	ADP
ijtc-780	91	15	land	land	NOUN
ijtc-780	91	16	,	,	PUNCT
ijtc-780	91	17	buildings	building	NOUN
ijtc-780	91	18	,	,	PUNCT
ijtc-780	91	19	and	and	CCONJ
ijtc-780	91	20	equipment	equipment	NOUN
ijtc-780	91	21	.	.	PUNCT
ijtc-780	92	1	to	to	PART
ijtc-780	92	2	achieve	achieve	VERB
ijtc-780	92	3	the	the	DET
ijtc-780	92	4	company	company	NOUN
ijtc-780	92	5	goals	goal	NOUN
ijtc-780	92	6	that	that	PRON
ijtc-780	92	7	have	have	AUX
ijtc-780	92	8	been	be	AUX
ijtc-780	92	9	set	set	VERB
ijtc-780	92	10	up	up	ADP
ijtc-780	92	11	,	,	PUNCT
ijtc-780	92	12	the	the	DET
ijtc-780	92	13	policy	policy	NOUN
ijtc-780	92	14	for	for	ADP
ijtc-780	92	15	increasing	increase	VERB
ijtc-780	92	16	productivity	productivity	NOUN
ijtc-780	92	17	is	be	AUX
ijtc-780	92	18	through	through	ADP
ijtc-780	92	19	the	the	DET
ijtc-780	92	20	selling	selling	NOUN
ijtc-780	92	21	of	of	ADP
ijtc-780	92	22	its	its	PRON
ijtc-780	92	23	assets	asset	NOUN
ijtc-780	92	24	,	,	PUNCT
ijtc-780	92	25	particularly	particularly	ADV
ijtc-780	92	26	if	if	SCONJ
ijtc-780	92	27	the	the	DET
ijtc-780	92	28	assets	asset	NOUN
ijtc-780	92	29	are	be	AUX
ijtc-780	92	30	no	no	ADV
ijtc-780	92	31	longer	long	ADV
ijtc-780	92	32	support	support	VERB
ijtc-780	92	33	the	the	DET
ijtc-780	92	34	company	company	NOUN
ijtc-780	92	35	operations	operation	NOUN
ijtc-780	92	36	as	as	SCONJ
ijtc-780	92	37	they	they	PRON
ijtc-780	92	38	are	be	AUX
ijtc-780	92	39	no	no	ADV
ijtc-780	92	40	longer	long	ADV
ijtc-780	92	41	considered	consider	VERB
ijtc-780	92	42	productive	productive	ADJ
ijtc-780	92	43	.	.	PUNCT
ijtc-780	93	1	another	another	DET
ijtc-780	93	2	reason	reason	NOUN
ijtc-780	93	3	for	for	SCONJ
ijtc-780	93	4	the	the	DET
ijtc-780	93	5	company	company	NOUN
ijtc-780	93	6	to	to	PART
ijtc-780	93	7	sell	sell	VERB
ijtc-780	93	8	its	its	PRON
ijtc-780	93	9	fixed	fix	VERB
ijtc-780	93	10	assets	asset	NOUN
ijtc-780	93	11	is	be	AUX
ijtc-780	93	12	it	it	PRON
ijtc-780	93	13	requires	require	VERB
ijtc-780	93	14	cash	cash	NOUN
ijtc-780	93	15	for	for	ADP
ijtc-780	93	16	certain	certain	ADJ
ijtc-780	93	17	activities	activity	NOUN
ijtc-780	93	18	.	.	PUNCT
ijtc-780	94	1	besides	besides	SCONJ
ijtc-780	94	2	,	,	PUNCT
ijtc-780	94	3	investment	investment	NOUN
ijtc-780	94	4	activities	activity	NOUN
ijtc-780	94	5	take	take	VERB
ijtc-780	94	6	place	place	NOUN
ijtc-780	94	7	when	when	SCONJ
ijtc-780	94	8	a	a	DET
ijtc-780	94	9	company	company	NOUN
ijtc-780	94	10	decides	decide	VERB
ijtc-780	94	11	to	to	PART
ijtc-780	94	12	buy	buy	VERB
ijtc-780	94	13	shares	share	NOUN
ijtc-780	94	14	of	of	ADP
ijtc-780	94	15	other	other	ADJ
ijtc-780	94	16	companies	company	NOUN
ijtc-780	94	17	,	,	PUNCT
ijtc-780	94	18	or	or	CCONJ
ijtc-780	94	19	to	to	PART
ijtc-780	94	20	sell	sell	VERB
ijtc-780	94	21	shares	share	NOUN
ijtc-780	94	22	to	to	ADP
ijtc-780	94	23	other	other	ADJ
ijtc-780	94	24	enterprises	enterprise	NOUN
ijtc-780	94	25	.	.	PUNCT
ijtc-780	95	1	such	such	ADJ
ijtc-780	95	2	information	information	NOUN
ijtc-780	95	3	from	from	ADP
ijtc-780	95	4	investment	investment	NOUN
ijtc-780	95	5	of	of	ADP
ijtc-780	95	6	cash	cash	NOUN
ijtc-780	95	7	flows	flow	NOUN
ijtc-780	95	8	is	be	AUX
ijtc-780	95	9	beneficial	beneficial	ADJ
ijtc-780	95	10	for	for	SCONJ
ijtc-780	95	11	both	both	DET
ijtc-780	95	12	management	management	NOUN
ijtc-780	95	13	and	and	CCONJ
ijtc-780	95	14	investors	investor	NOUN
ijtc-780	95	15	to	to	PART
ijtc-780	95	16	assess	assess	VERB
ijtc-780	95	17	a	a	DET
ijtc-780	95	18	company	company	NOUN
ijtc-780	95	19	ability	ability	NOUN
ijtc-780	95	20	to	to	PART
ijtc-780	95	21	make	make	VERB
ijtc-780	95	22	investments	investment	NOUN
ijtc-780	95	23	or	or	CCONJ
ijtc-780	95	24	the	the	DET
ijtc-780	95	25	ability	ability	NOUN
ijtc-780	95	26	to	to	PART
ijtc-780	95	27	obtain	obtain	VERB
ijtc-780	95	28	cash	cash	NOUN
ijtc-780	95	29	through	through	ADP
ijtc-780	95	30	investment	investment	NOUN
ijtc-780	95	31	activities	activity	NOUN
ijtc-780	95	32	.	.	PUNCT
ijtc-780	96	1	cash	cash	NOUN
ijtc-780	96	2	flow	flow	NOUN
ijtc-780	96	3	funding	funding	NOUN
ijtc-780	96	4	as	as	SCONJ
ijtc-780	96	5	explained	explain	VERB
ijtc-780	96	6	by	by	ADP
ijtc-780	96	7	(	(	PUNCT
ijtc-780	96	8	syakur	syakur	PROPN
ijtc-780	96	9	,	,	PUNCT
ijtc-780	96	10	2009	2009	NUM
ijtc-780	96	11	)	)	PUNCT
ijtc-780	96	12	refers	refer	VERB
ijtc-780	96	13	to	to	ADP
ijtc-780	96	14	activities	activity	NOUN
ijtc-780	96	15	resulting	result	VERB
ijtc-780	96	16	in	in	ADP
ijtc-780	96	17	the	the	DET
ijtc-780	96	18	changing	change	VERB
ijtc-780	96	19	amount	amount	NOUN
ijtc-780	96	20	and	and	CCONJ
ijtc-780	96	21	composition	composition	NOUN
ijtc-780	96	22	of	of	ADP
ijtc-780	96	23	the	the	DET
ijtc-780	96	24	capital	capital	NOUN
ijtc-780	96	25	and	and	CCONJ
ijtc-780	96	26	loans	loan	NOUN
ijtc-780	96	27	of	of	ADP
ijtc-780	96	28	the	the	DET
ijtc-780	96	29	company	company	NOUN
ijtc-780	96	30	.	.	PUNCT
ijtc-780	97	1	loans	loan	NOUN
ijtc-780	97	2	are	be	AUX
ijtc-780	97	3	proposed	propose	VERB
ijtc-780	97	4	by	by	ADP
ijtc-780	97	5	companies	company	NOUN
ijtc-780	97	6	to	to	PART
ijtc-780	97	7	finance	finance	VERB
ijtc-780	97	8	their	their	PRON
ijtc-780	97	9	operations	operation	NOUN
ijtc-780	97	10	such	such	ADJ
ijtc-780	97	11	as	as	ADP
ijtc-780	97	12	producing	produce	VERB
ijtc-780	97	13	goods	good	NOUN
ijtc-780	97	14	or	or	CCONJ
ijtc-780	97	15	providing	provide	VERB
ijtc-780	97	16	services	service	NOUN
ijtc-780	97	17	.	.	PUNCT
ijtc-780	98	1	loans	loan	NOUN
ijtc-780	98	2	obtained	obtain	VERB
ijtc-780	98	3	by	by	ADP
ijtc-780	98	4	companies	company	NOUN
ijtc-780	98	5	yield	yield	VERB
ijtc-780	98	6	the	the	DET
ijtc-780	98	7	obligations	obligation	NOUN
ijtc-780	98	8	in	in	ADP
ijtc-780	98	9	the	the	DET
ijtc-780	98	10	future	future	NOUN
ijtc-780	98	11	,	,	PUNCT
ijtc-780	98	12	both	both	CCONJ
ijtc-780	98	13	when	when	SCONJ
ijtc-780	98	14	returning	return	VERB
ijtc-780	98	15	the	the	DET
ijtc-780	98	16	principal	principal	ADJ
ijtc-780	98	17	loans	loan	NOUN
ijtc-780	98	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	98	19	the	the	DET
ijtc-780	98	20	influence	influence	NOUN
ijtc-780	98	21	of	of	ADP
ijtc-780	98	22	operating	operate	VERB
ijtc-780	98	23	cash	cash	NOUN
ijtc-780	98	24	flows	flow	NOUN
ijtc-780	98	25	,	,	PUNCT
ijtc-780	98	26	investments	investment	NOUN
ijtc-780	98	27	cash	cash	NOUN
ijtc-780	98	28	flow	flow	NOUN
ijtc-780	98	29	,	,	PUNCT
ijtc-780	98	30	and	and	CCONJ
ijtc-780	98	31	funding	fund	VERB
ijtc-780	98	32	cash	cash	NOUN
ijtc-780	98	33	flow	flow	NOUN
ijtc-780	98	34	on	on	ADP
ijtc-780	98	35	the	the	DET
ijtc-780	98	36	company	company	NOUN
ijtc-780	98	37	value	value	NOUN
ijtc-780	98	38	in	in	ADP
ijtc-780	98	39	technology	technology	NOUN
ijtc-780	98	40	sector	sector	NOUN
ijtc-780	98	41	herman	herman	NOUN
ijtc-780	98	42	and	and	CCONJ
ijtc-780	98	43	chaidir	chaidir	PROPN
ijtc-780	98	44	551	551	NUM
ijtc-780	98	45	|	|	ADV
ijtc-780	98	46	ilomata	ilomata	PROPN
ijtc-780	98	47	international	international	ADJ
ijtc-780	98	48	journal	journal	NOUN
ijtc-780	98	49	of	of	ADP
ijtc-780	98	50	tax	tax	PROPN
ijtc-780	98	51	&	&	CCONJ
ijtc-780	98	52	accounting	accounting	PROPN
ijtc-780	98	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	98	54	obtained	obtain	VERB
ijtc-780	98	55	and	and	CCONJ
ijtc-780	98	56	when	when	SCONJ
ijtc-780	98	57	paying	pay	VERB
ijtc-780	98	58	interest	interest	NOUN
ijtc-780	98	59	periodically	periodically	ADV
ijtc-780	98	60	as	as	SCONJ
ijtc-780	98	61	mentioned	mention	VERB
ijtc-780	98	62	in	in	ADP
ijtc-780	98	63	the	the	DET
ijtc-780	98	64	mutual	mutual	ADJ
ijtc-780	98	65	agreement	agreement	NOUN
ijtc-780	98	66	between	between	ADP
ijtc-780	98	67	the	the	DET
ijtc-780	98	68	debtors	debtor	NOUN
ijtc-780	98	69	and	and	CCONJ
ijtc-780	98	70	the	the	DET
ijtc-780	98	71	creditors	creditor	NOUN
ijtc-780	98	72	.	.	PUNCT
ijtc-780	99	1	in	in	ADP
ijtc-780	99	2	addition	addition	NOUN
ijtc-780	99	3	to	to	ADP
ijtc-780	99	4	loans	loan	NOUN
ijtc-780	99	5	that	that	PRON
ijtc-780	99	6	signifies	signify	VERB
ijtc-780	99	7	the	the	DET
ijtc-780	99	8	increasing	increase	VERB
ijtc-780	99	9	cash	cash	NOUN
ijtc-780	99	10	inflows	inflow	NOUN
ijtc-780	99	11	from	from	ADP
ijtc-780	99	12	financing	financing	NOUN
ijtc-780	99	13	activities	activity	NOUN
ijtc-780	99	14	,	,	PUNCT
ijtc-780	99	15	cash	cash	NOUN
ijtc-780	99	16	outflows	outflow	NOUN
ijtc-780	99	17	are	be	AUX
ijtc-780	99	18	also	also	ADV
ijtc-780	99	19	detected	detect	VERB
ijtc-780	99	20	when	when	SCONJ
ijtc-780	99	21	a	a	DET
ijtc-780	99	22	loan	loan	NOUN
ijtc-780	99	23	is	be	AUX
ijtc-780	99	24	repaid	repay	VERB
ijtc-780	99	25	or	or	CCONJ
ijtc-780	99	26	when	when	SCONJ
ijtc-780	99	27	the	the	DET
ijtc-780	99	28	company	company	NOUN
ijtc-780	99	29	grants	grant	VERB
ijtc-780	99	30	a	a	DET
ijtc-780	99	31	loan	loan	NOUN
ijtc-780	99	32	to	to	ADP
ijtc-780	99	33	other	other	ADJ
ijtc-780	99	34	parties	party	NOUN
ijtc-780	99	35	.	.	PUNCT
ijtc-780	100	1	this	this	DET
ijtc-780	100	2	information	information	NOUN
ijtc-780	100	3	is	be	AUX
ijtc-780	100	4	important	important	ADJ
ijtc-780	100	5	because	because	SCONJ
ijtc-780	100	6	it	it	PRON
ijtc-780	100	7	serves	serve	VERB
ijtc-780	100	8	as	as	ADP
ijtc-780	100	9	a	a	DET
ijtc-780	100	10	benchmark	benchmark	NOUN
ijtc-780	100	11	for	for	ADP
ijtc-780	100	12	a	a	DET
ijtc-780	100	13	company	company	NOUN
ijtc-780	100	14	ability	ability	NOUN
ijtc-780	100	15	to	to	PART
ijtc-780	100	16	generate	generate	VERB
ijtc-780	100	17	or	or	CCONJ
ijtc-780	100	18	to	to	PART
ijtc-780	100	19	use	use	VERB
ijtc-780	100	20	cash	cash	NOUN
ijtc-780	100	21	from	from	ADP
ijtc-780	100	22	financing	financing	NOUN
ijtc-780	100	23	activities	activity	NOUN
ijtc-780	100	24	.	.	PUNCT
ijtc-780	101	1	the	the	DET
ijtc-780	101	2	relationship	relationship	NOUN
ijtc-780	101	3	between	between	ADP
ijtc-780	101	4	operating	operate	VERB
ijtc-780	101	5	cash	cash	NOUN
ijtc-780	101	6	flow	flow	NOUN
ijtc-780	101	7	and	and	CCONJ
ijtc-780	101	8	company	company	NOUN
ijtc-780	101	9	value	value	NOUN
ijtc-780	101	10	according	accord	VERB
ijtc-780	101	11	to	to	ADP
ijtc-780	101	12	(	(	PUNCT
ijtc-780	101	13	ni	ni	PROPN
ijtc-780	101	14	luh	luh	PROPN
ijtc-780	101	15	gede	gede	PROPN
ijtc-780	101	16	erni	erni	PROPN
ijtc-780	101	17	sulindawati	sulindawati	PROPN
ijtc-780	101	18	,	,	PUNCT
ijtc-780	101	19	2019	2019	NUM
ijtc-780	101	20	)	)	PUNCT
ijtc-780	101	21	,	,	PUNCT
ijtc-780	101	22	cash	cash	NOUN
ijtc-780	101	23	flow	flow	NOUN
ijtc-780	101	24	from	from	ADP
ijtc-780	101	25	business	business	NOUN
ijtc-780	101	26	operation	operation	NOUN
ijtc-780	101	27	is	be	AUX
ijtc-780	101	28	cash	cash	NOUN
ijtc-780	101	29	flow	flow	NOUN
ijtc-780	101	30	obtained	obtain	VERB
ijtc-780	101	31	from	from	ADP
ijtc-780	101	32	the	the	DET
ijtc-780	101	33	entity	entity	NOUN
ijtc-780	101	34	's	's	PART
ijtc-780	101	35	main	main	ADJ
ijtc-780	101	36	revenue	revenue	NOUN
ijtc-780	101	37	activity	activity	NOUN
ijtc-780	101	38	.	.	PUNCT
ijtc-780	102	1	the	the	DET
ijtc-780	102	2	company	company	NOUN
ijtc-780	102	3	has	have	VERB
ijtc-780	102	4	a	a	DET
ijtc-780	102	5	number	number	NOUN
ijtc-780	102	6	of	of	ADP
ijtc-780	102	7	main	main	ADJ
ijtc-780	102	8	activities	activity	NOUN
ijtc-780	102	9	essential	essential	ADJ
ijtc-780	102	10	for	for	ADP
ijtc-780	102	11	a	a	DET
ijtc-780	102	12	business	business	NOUN
ijtc-780	102	13	to	to	PART
ijtc-780	102	14	generate	generate	VERB
ijtc-780	102	15	profits	profit	NOUN
ijtc-780	102	16	.	.	PUNCT
ijtc-780	103	1	the	the	DET
ijtc-780	103	2	profits	profit	NOUN
ijtc-780	103	3	generated	generate	VERB
ijtc-780	103	4	from	from	ADP
ijtc-780	103	5	these	these	DET
ijtc-780	103	6	main	main	ADJ
ijtc-780	103	7	activities	activity	NOUN
ijtc-780	103	8	are	be	AUX
ijtc-780	103	9	cash	cash	NOUN
ijtc-780	103	10	in	in	ADP
ijtc-780	103	11	nature	nature	NOUN
ijtc-780	103	12	or	or	CCONJ
ijtc-780	103	13	termed	term	VERB
ijtc-780	103	14	as	as	ADP
ijtc-780	103	15	operating	operate	VERB
ijtc-780	103	16	cash	cash	NOUN
ijtc-780	103	17	flow	flow	NOUN
ijtc-780	103	18	.	.	PUNCT
ijtc-780	104	1	this	this	PRON
ijtc-780	104	2	is	be	AUX
ijtc-780	104	3	an	an	DET
ijtc-780	104	4	important	important	ADJ
ijtc-780	104	5	piece	piece	NOUN
ijtc-780	104	6	of	of	ADP
ijtc-780	104	7	information	information	NOUN
ijtc-780	104	8	as	as	SCONJ
ijtc-780	104	9	it	it	PRON
ijtc-780	104	10	shows	show	VERB
ijtc-780	104	11	the	the	DET
ijtc-780	104	12	company	company	NOUN
ijtc-780	104	13	ability	ability	NOUN
ijtc-780	104	14	to	to	PART
ijtc-780	104	15	generate	generate	VERB
ijtc-780	104	16	cash	cash	NOUN
ijtc-780	104	17	from	from	ADP
ijtc-780	104	18	its	its	PRON
ijtc-780	104	19	main	main	ADJ
ijtc-780	104	20	activities	activity	NOUN
ijtc-780	104	21	.	.	PUNCT
ijtc-780	105	1	the	the	DET
ijtc-780	105	2	main	main	ADJ
ijtc-780	105	3	activities	activity	NOUN
ijtc-780	105	4	are	be	AUX
ijtc-780	105	5	the	the	DET
ijtc-780	105	6	crucial	crucial	ADJ
ijtc-780	105	7	pillars	pillar	NOUN
ijtc-780	105	8	or	or	CCONJ
ijtc-780	105	9	prioritized	prioritize	VERB
ijtc-780	105	10	activities	activity	NOUN
ijtc-780	105	11	of	of	ADP
ijtc-780	105	12	the	the	DET
ijtc-780	105	13	company	company	NOUN
ijtc-780	105	14	.	.	PUNCT
ijtc-780	106	1	if	if	SCONJ
ijtc-780	106	2	business	business	NOUN
ijtc-780	106	3	activities	activity	NOUN
ijtc-780	106	4	are	be	AUX
ijtc-780	106	5	incapable	incapable	ADJ
ijtc-780	106	6	to	to	PART
ijtc-780	106	7	generate	generate	VERB
ijtc-780	106	8	cash	cash	NOUN
ijtc-780	106	9	,	,	PUNCT
ijtc-780	106	10	other	other	ADJ
ijtc-780	106	11	activities	activity	NOUN
ijtc-780	106	12	are	be	AUX
ijtc-780	106	13	hampered	hamper	VERB
ijtc-780	106	14	.	.	PUNCT
ijtc-780	107	1	a	a	DET
ijtc-780	107	2	research	research	NOUN
ijtc-780	107	3	conducted	conduct	VERB
ijtc-780	107	4	by	by	ADP
ijtc-780	107	5	(	(	PUNCT
ijtc-780	107	6	paraditya	paraditya	PROPN
ijtc-780	107	7	et	et	PROPN
ijtc-780	107	8	al	al	PROPN
ijtc-780	107	9	.	.	PROPN
ijtc-780	107	10	,	,	PUNCT
ijtc-780	107	11	2021)indcated	2021)indcate	VERB
ijtc-780	107	12	that	that	SCONJ
ijtc-780	107	13	cash	cash	NOUN
ijtc-780	107	14	inflows	inflow	NOUN
ijtc-780	107	15	from	from	ADP
ijtc-780	107	16	operating	operate	VERB
ijtc-780	107	17	activities	activity	NOUN
ijtc-780	107	18	if	if	SCONJ
ijtc-780	107	19	compared	compare	VERB
ijtc-780	107	20	to	to	ADP
ijtc-780	107	21	sales	sale	NOUN
ijtc-780	107	22	(	(	PUNCT
ijtc-780	107	23	operating	operating	NOUN
ijtc-780	107	24	/	/	SYM
ijtc-780	107	25	sales	sale	NOUN
ijtc-780	107	26	)	)	PUNCT
ijtc-780	107	27	have	have	VERB
ijtc-780	107	28	no	no	DET
ijtc-780	107	29	effect	effect	NOUN
ijtc-780	107	30	on	on	ADP
ijtc-780	107	31	the	the	DET
ijtc-780	107	32	company	company	NOUN
ijtc-780	107	33	value	value	NOUN
ijtc-780	107	34	.	.	PUNCT
ijtc-780	108	1	the	the	DET
ijtc-780	108	2	study	study	NOUN
ijtc-780	108	3	compared	compare	VERB
ijtc-780	108	4	cash	cash	NOUN
ijtc-780	108	5	inflows	inflow	NOUN
ijtc-780	108	6	with	with	ADP
ijtc-780	108	7	sales	sale	NOUN
ijtc-780	108	8	and	and	CCONJ
ijtc-780	108	9	then	then	ADV
ijtc-780	108	10	investigating	investigate	VERB
ijtc-780	108	11	the	the	DET
ijtc-780	108	12	effects	effect	NOUN
ijtc-780	108	13	on	on	ADP
ijtc-780	108	14	company	company	NOUN
ijtc-780	108	15	value	value	NOUN
ijtc-780	108	16	.	.	PUNCT
ijtc-780	109	1	this	this	PRON
ijtc-780	109	2	provides	provide	VERB
ijtc-780	109	3	information	information	NOUN
ijtc-780	109	4	that	that	SCONJ
ijtc-780	109	5	cash	cash	NOUN
ijtc-780	109	6	inflows	inflow	NOUN
ijtc-780	109	7	generated	generate	VERB
ijtc-780	109	8	by	by	ADP
ijtc-780	109	9	the	the	DET
ijtc-780	109	10	company	company	NOUN
ijtc-780	109	11	have	have	AUX
ijtc-780	109	12	no	no	DET
ijtc-780	109	13	impact	impact	NOUN
ijtc-780	109	14	on	on	ADP
ijtc-780	109	15	the	the	DET
ijtc-780	109	16	firm	firm	ADJ
ijtc-780	109	17	value	value	NOUN
ijtc-780	109	18	.	.	PUNCT
ijtc-780	110	1	in	in	ADP
ijtc-780	110	2	other	other	ADJ
ijtc-780	110	3	words	word	NOUN
ijtc-780	110	4	,	,	PUNCT
ijtc-780	110	5	all	all	DET
ijtc-780	110	6	cash	cash	NOUN
ijtc-780	110	7	inflows	inflow	NOUN
ijtc-780	110	8	generated	generate	VERB
ijtc-780	110	9	are	be	AUX
ijtc-780	110	10	not	not	PART
ijtc-780	110	11	supporting	support	VERB
ijtc-780	110	12	in	in	ADP
ijtc-780	110	13	increasing	increase	VERB
ijtc-780	110	14	the	the	DET
ijtc-780	110	15	value	value	NOUN
ijtc-780	110	16	of	of	ADP
ijtc-780	110	17	the	the	DET
ijtc-780	110	18	company	company	NOUN
ijtc-780	110	19	.	.	PUNCT
ijtc-780	111	1	thus	thus	ADV
ijtc-780	111	2	,	,	PUNCT
ijtc-780	111	3	the	the	DET
ijtc-780	111	4	research	research	NOUN
ijtc-780	111	5	hypothesis	hypothesis	NOUN
ijtc-780	111	6	is	be	AUX
ijtc-780	111	7	:	:	PUNCT
ijtc-780	111	8	h1	h1	ADJ
ijtc-780	111	9	:	:	PUNCT
ijtc-780	111	10	operating	operate	VERB
ijtc-780	111	11	cash	cash	NOUN
ijtc-780	111	12	flow	flow	NOUN
ijtc-780	111	13	gives	give	VERB
ijtc-780	111	14	no	no	DET
ijtc-780	111	15	impact	impact	NOUN
ijtc-780	111	16	to	to	ADP
ijtc-780	111	17	the	the	DET
ijtc-780	111	18	firm	firm	ADJ
ijtc-780	111	19	value	value	NOUN
ijtc-780	111	20	(	(	PUNCT
ijtc-780	111	21	hery	hery	NOUN
ijtc-780	111	22	,	,	PUNCT
ijtc-780	111	23	2015	2015	NUM
ijtc-780	111	24	)	)	PUNCT
ijtc-780	111	25	explained	explain	VERB
ijtc-780	111	26	that	that	SCONJ
ijtc-780	111	27	investment	investment	NOUN
ijtc-780	111	28	activities	activity	NOUN
ijtc-780	111	29	include	include	VERB
ijtc-780	111	30	the	the	DET
ijtc-780	111	31	buying	buying	NOUN
ijtc-780	111	32	or	or	CCONJ
ijtc-780	111	33	selling	selling	NOUN
ijtc-780	111	34	of	of	ADP
ijtc-780	111	35	land	land	NOUN
ijtc-780	111	36	,	,	PUNCT
ijtc-780	111	37	buildings	building	NOUN
ijtc-780	111	38	,	,	PUNCT
ijtc-780	111	39	and	and	CCONJ
ijtc-780	111	40	equipment	equipment	NOUN
ijtc-780	111	41	.	.	PUNCT
ijtc-780	112	1	this	this	PRON
ijtc-780	112	2	illustrates	illustrate	VERB
ijtc-780	112	3	that	that	SCONJ
ijtc-780	112	4	investment	investment	NOUN
ijtc-780	112	5	cash	cash	NOUN
ijtc-780	112	6	flows	flow	NOUN
ijtc-780	112	7	are	be	AUX
ijtc-780	112	8	obtained	obtain	VERB
ijtc-780	112	9	by	by	ADP
ijtc-780	112	10	companies	company	NOUN
ijtc-780	112	11	from	from	ADP
ijtc-780	112	12	buying	buy	VERB
ijtc-780	112	13	or	or	CCONJ
ijtc-780	112	14	selling	sell	VERB
ijtc-780	112	15	fixed	fix	VERB
ijtc-780	112	16	assets	asset	NOUN
ijtc-780	112	17	,	,	PUNCT
ijtc-780	112	18	or	or	CCONJ
ijtc-780	112	19	companies	company	NOUN
ijtc-780	112	20	investing	invest	VERB
ijtc-780	112	21	in	in	ADP
ijtc-780	112	22	shares	share	NOUN
ijtc-780	112	23	,	,	PUNCT
ijtc-780	112	24	if	if	SCONJ
ijtc-780	112	25	dividends	dividend	NOUN
ijtc-780	112	26	are	be	AUX
ijtc-780	112	27	obtained	obtain	VERB
ijtc-780	112	28	,	,	PUNCT
ijtc-780	112	29	so	so	ADV
ijtc-780	112	30	,	,	PUNCT
ijtc-780	112	31	it	it	PRON
ijtc-780	112	32	is	be	AUX
ijtc-780	112	33	included	include	VERB
ijtc-780	112	34	in	in	ADP
ijtc-780	112	35	the	the	DET
ijtc-780	112	36	investment	investment	NOUN
ijtc-780	112	37	cash	cash	NOUN
ijtc-780	112	38	flow	flow	NOUN
ijtc-780	112	39	category	category	NOUN
ijtc-780	112	40	,	,	PUNCT
ijtc-780	112	41	in	in	ADP
ijtc-780	112	42	addition	addition	NOUN
ijtc-780	112	43	to	to	ADP
ijtc-780	112	44	the	the	DET
ijtc-780	112	45	buying	buying	NOUN
ijtc-780	112	46	and	and	CCONJ
ijtc-780	112	47	selling	sell	VERB
ijtc-780	112	48	shares	share	NOUN
ijtc-780	112	49	made	make	VERB
ijtc-780	112	50	by	by	ADP
ijtc-780	112	51	companies	company	NOUN
ijtc-780	112	52	.	.	PUNCT
ijtc-780	113	1	a	a	DET
ijtc-780	113	2	research	research	NOUN
ijtc-780	113	3	conducted	conduct	VERB
ijtc-780	113	4	by	by	ADP
ijtc-780	113	5	(	(	PUNCT
ijtc-780	113	6	paraditya	paraditya	PROPN
ijtc-780	113	7	et	et	PROPN
ijtc-780	113	8	al	al	PROPN
ijtc-780	113	9	.	.	PROPN
ijtc-780	113	10	,	,	PUNCT
ijtc-780	113	11	2021)indicated	2021)indicate	VERB
ijtc-780	113	12	that	that	SCONJ
ijtc-780	113	13	cash	cash	NOUN
ijtc-780	113	14	outflow	outflow	NOUN
ijtc-780	113	15	from	from	ADP
ijtc-780	113	16	investing	invest	VERB
ijtc-780	113	17	activities	activity	NOUN
ijtc-780	113	18	compared	compare	VERB
ijtc-780	113	19	to	to	ADP
ijtc-780	113	20	total	total	ADJ
ijtc-780	113	21	assets	asset	NOUN
ijtc-780	113	22	except	except	SCONJ
ijtc-780	113	23	assets	asset	NOUN
ijtc-780	113	24	current	current	ADJ
ijtc-780	113	25	,	,	PUNCT
ijtc-780	113	26	has	have	VERB
ijtc-780	113	27	no	no	DET
ijtc-780	113	28	effect	effect	NOUN
ijtc-780	113	29	on	on	ADP
ijtc-780	113	30	the	the	DET
ijtc-780	113	31	firm	firm	ADJ
ijtc-780	113	32	value	value	NOUN
ijtc-780	113	33	,	,	PUNCT
ijtc-780	113	34	so	so	SCONJ
ijtc-780	113	35	that	that	SCONJ
ijtc-780	113	36	the	the	DET
ijtc-780	113	37	amount	amount	NOUN
ijtc-780	113	38	of	of	ADP
ijtc-780	113	39	cash	cash	NOUN
ijtc-780	113	40	outflow	outflow	NOUN
ijtc-780	113	41	from	from	ADP
ijtc-780	113	42	investing	invest	VERB
ijtc-780	113	43	activities	activity	NOUN
ijtc-780	113	44	,	,	PUNCT
ijtc-780	113	45	neither	neither	CCONJ
ijtc-780	113	46	increase	increase	VERB
ijtc-780	113	47	nor	nor	CCONJ
ijtc-780	113	48	decrease	decrease	VERB
ijtc-780	113	49	the	the	DET
ijtc-780	113	50	value	value	NOUN
ijtc-780	113	51	of	of	ADP
ijtc-780	113	52	the	the	DET
ijtc-780	113	53	company	company	NOUN
ijtc-780	113	54	.	.	PUNCT
ijtc-780	114	1	thus	thus	ADV
ijtc-780	114	2	,	,	PUNCT
ijtc-780	114	3	the	the	DET
ijtc-780	114	4	hypothesis	hypothesis	NOUN
ijtc-780	114	5	is	be	AUX
ijtc-780	114	6	as	as	SCONJ
ijtc-780	114	7	follows	follow	VERB
ijtc-780	114	8	:	:	PUNCT
ijtc-780	114	9	h2	h2	NOUN
ijtc-780	114	10	:	:	PUNCT
ijtc-780	114	11	investment	investment	NOUN
ijtc-780	114	12	cash	cash	NOUN
ijtc-780	114	13	flow	flow	NOUN
ijtc-780	114	14	is	be	AUX
ijtc-780	114	15	not	not	PART
ijtc-780	114	16	impacted	impact	VERB
ijtc-780	114	17	to	to	PART
ijtc-780	114	18	value	value	NOUN
ijtc-780	114	19	company	company	NOUN
ijtc-780	114	20	funding	fund	VERB
ijtc-780	114	21	cash	cash	NOUN
ijtc-780	114	22	flows	flow	NOUN
ijtc-780	114	23	according	accord	VERB
ijtc-780	114	24	to	to	ADP
ijtc-780	114	25	(	(	PUNCT
ijtc-780	114	26	syakur	syakur	PROPN
ijtc-780	114	27	,	,	PUNCT
ijtc-780	114	28	2009	2009	NUM
ijtc-780	114	29	)	)	PUNCT
ijtc-780	114	30	are	be	AUX
ijtc-780	114	31	activities	activity	NOUN
ijtc-780	114	32	that	that	PRON
ijtc-780	114	33	result	result	VERB
ijtc-780	114	34	in	in	ADP
ijtc-780	114	35	the	the	DET
ijtc-780	114	36	changes	change	NOUN
ijtc-780	114	37	of	of	ADP
ijtc-780	114	38	the	the	DET
ijtc-780	114	39	amount	amount	NOUN
ijtc-780	114	40	and	and	CCONJ
ijtc-780	114	41	composition	composition	NOUN
ijtc-780	114	42	between	between	ADP
ijtc-780	114	43	the	the	DET
ijtc-780	114	44	business	business	NOUN
ijtc-780	114	45	capital	capital	NOUN
ijtc-780	114	46	and	and	CCONJ
ijtc-780	114	47	loans	loan	NOUN
ijtc-780	114	48	.	.	PUNCT
ijtc-780	115	1	funding	funding	NOUN
ijtc-780	115	2	activities	activity	NOUN
ijtc-780	115	3	resulted	result	VERB
ijtc-780	115	4	in	in	ADP
ijtc-780	115	5	cash	cash	NOUN
ijtc-780	115	6	inflows	inflow	NOUN
ijtc-780	115	7	and	and	CCONJ
ijtc-780	115	8	outflows	outflow	NOUN
ijtc-780	115	9	are	be	AUX
ijtc-780	115	10	due	due	ADJ
ijtc-780	115	11	to	to	ADP
ijtc-780	115	12	transactions	transaction	NOUN
ijtc-780	115	13	such	such	ADJ
ijtc-780	115	14	as	as	ADP
ijtc-780	115	15	issuing	issue	VERB
ijtc-780	115	16	bonds	bond	NOUN
ijtc-780	115	17	or	or	CCONJ
ijtc-780	115	18	issuing	issue	VERB
ijtc-780	115	19	shares	share	NOUN
ijtc-780	115	20	and	and	CCONJ
ijtc-780	115	21	buying	buy	VERB
ijtc-780	115	22	shares	share	NOUN
ijtc-780	115	23	treasury	treasury	NOUN
ijtc-780	115	24	or	or	CCONJ
ijtc-780	115	25	repayment	repayment	NOUN
ijtc-780	115	26	of	of	ADP
ijtc-780	115	27	bonds	bond	NOUN
ijtc-780	115	28	.	.	PUNCT
ijtc-780	116	1	one	one	NUM
ijtc-780	116	2	of	of	ADP
ijtc-780	116	3	studies	study	NOUN
ijtc-780	116	4	on	on	ADP
ijtc-780	116	5	the	the	DET
ijtc-780	116	6	relationship	relationship	NOUN
ijtc-780	116	7	or	or	CCONJ
ijtc-780	116	8	influence	influence	NOUN
ijtc-780	116	9	of	of	ADP
ijtc-780	116	10	funding	fund	VERB
ijtc-780	116	11	cash	cash	NOUN
ijtc-780	116	12	flows	flow	NOUN
ijtc-780	116	13	on	on	ADP
ijtc-780	116	14	company	company	NOUN
ijtc-780	116	15	value	value	NOUN
ijtc-780	116	16	is	be	AUX
ijtc-780	116	17	conducted	conduct	VERB
ijtc-780	116	18	by	by	ADP
ijtc-780	116	19	(	(	PUNCT
ijtc-780	116	20	fajri	fajri	PROPN
ijtc-780	116	21	&	&	CCONJ
ijtc-780	116	22	juanda	juanda	PROPN
ijtc-780	116	23	,	,	PUNCT
ijtc-780	116	24	2021	2021	NUM
ijtc-780	116	25	)	)	PUNCT
ijtc-780	116	26	.	.	PUNCT
ijtc-780	117	1	the	the	DET
ijtc-780	117	2	results	result	NOUN
ijtc-780	117	3	revealed	reveal	VERB
ijtc-780	117	4	that	that	SCONJ
ijtc-780	117	5	funding	fund	VERB
ijtc-780	117	6	cash	cash	NOUN
ijtc-780	117	7	flows	flow	NOUN
ijtc-780	117	8	have	have	VERB
ijtc-780	117	9	a	a	DET
ijtc-780	117	10	negative	negative	ADJ
ijtc-780	117	11	and	and	CCONJ
ijtc-780	117	12	insignificant	insignificant	ADJ
ijtc-780	117	13	effect	effect	NOUN
ijtc-780	117	14	on	on	ADP
ijtc-780	117	15	company	company	NOUN
ijtc-780	117	16	value	value	NOUN
ijtc-780	117	17	.	.	PUNCT
ijtc-780	118	1	this	this	PRON
ijtc-780	118	2	means	mean	VERB
ijtc-780	118	3	that	that	SCONJ
ijtc-780	118	4	if	if	SCONJ
ijtc-780	118	5	the	the	DET
ijtc-780	118	6	company	company	NOUN
ijtc-780	118	7	cash	cash	NOUN
ijtc-780	118	8	flow	flow	NOUN
ijtc-780	118	9	from	from	ADP
ijtc-780	118	10	financing	financing	NOUN
ijtc-780	118	11	activities	activity	NOUN
ijtc-780	118	12	has	have	AUX
ijtc-780	118	13	increased	increase	VERB
ijtc-780	118	14	,	,	PUNCT
ijtc-780	118	15	the	the	DET
ijtc-780	118	16	value	value	NOUN
ijtc-780	118	17	of	of	ADP
ijtc-780	118	18	the	the	DET
ijtc-780	118	19	company	company	NOUN
ijtc-780	118	20	will	will	AUX
ijtc-780	118	21	decrease	decrease	VERB
ijtc-780	118	22	.	.	PUNCT
ijtc-780	119	1	on	on	ADP
ijtc-780	119	2	the	the	DET
ijtc-780	119	3	other	other	ADJ
ijtc-780	119	4	hands	hand	NOUN
ijtc-780	119	5	,	,	PUNCT
ijtc-780	119	6	if	if	SCONJ
ijtc-780	119	7	the	the	DET
ijtc-780	119	8	cash	cash	NOUN
ijtc-780	119	9	flow	flow	NOUN
ijtc-780	119	10	derived	derive	VERB
ijtc-780	119	11	from	from	ADP
ijtc-780	119	12	financing	financing	NOUN
ijtc-780	119	13	activities	activity	NOUN
ijtc-780	119	14	has	have	AUX
ijtc-780	119	15	decreased	decrease	VERB
ijtc-780	119	16	,	,	PUNCT
ijtc-780	119	17	then	then	ADV
ijtc-780	119	18	the	the	DET
ijtc-780	119	19	value	value	NOUN
ijtc-780	119	20	of	of	ADP
ijtc-780	119	21	the	the	DET
ijtc-780	119	22	company	company	NOUN
ijtc-780	119	23	will	will	AUX
ijtc-780	119	24	increase	increase	VERB
ijtc-780	119	25	,	,	PUNCT
ijtc-780	119	26	however	however	ADV
ijtc-780	119	27	,	,	PUNCT
ijtc-780	119	28	the	the	DET
ijtc-780	119	29	effect	effect	NOUN
ijtc-780	119	30	is	be	AUX
ijtc-780	119	31	not	not	PART
ijtc-780	119	32	significant	significant	ADJ
ijtc-780	119	33	.	.	PUNCT
ijtc-780	120	1	the	the	DET
ijtc-780	120	2	proposed	propose	VERB
ijtc-780	120	3	hypothesis	hypothesis	NOUN
ijtc-780	120	4	is	be	AUX
ijtc-780	120	5	stated	state	VERB
ijtc-780	120	6	below	below	ADP
ijtc-780	120	7	:	:	PUNCT
ijtc-780	120	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	120	9	the	the	DET
ijtc-780	120	10	influence	influence	NOUN
ijtc-780	120	11	of	of	ADP
ijtc-780	120	12	operating	operate	VERB
ijtc-780	120	13	cash	cash	NOUN
ijtc-780	120	14	flows	flow	NOUN
ijtc-780	120	15	,	,	PUNCT
ijtc-780	120	16	investments	investment	NOUN
ijtc-780	120	17	cash	cash	NOUN
ijtc-780	120	18	flow	flow	NOUN
ijtc-780	120	19	,	,	PUNCT
ijtc-780	120	20	and	and	CCONJ
ijtc-780	120	21	funding	fund	VERB
ijtc-780	120	22	cash	cash	NOUN
ijtc-780	120	23	flow	flow	NOUN
ijtc-780	120	24	on	on	ADP
ijtc-780	120	25	the	the	DET
ijtc-780	120	26	company	company	NOUN
ijtc-780	120	27	value	value	NOUN
ijtc-780	120	28	in	in	ADP
ijtc-780	120	29	technology	technology	NOUN
ijtc-780	120	30	sector	sector	NOUN
ijtc-780	120	31	herman	herman	NOUN
ijtc-780	120	32	and	and	CCONJ
ijtc-780	120	33	chaidir	chaidir	PROPN
ijtc-780	120	34	552	552	NUM
ijtc-780	120	35	|	|	ADV
ijtc-780	120	36	ilomata	ilomata	PROPN
ijtc-780	120	37	international	international	ADJ
ijtc-780	120	38	journal	journal	NOUN
ijtc-780	120	39	of	of	ADP
ijtc-780	120	40	tax	tax	PROPN
ijtc-780	120	41	&	&	CCONJ
ijtc-780	120	42	accounting	account	VERB
ijtc-780	120	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	120	44	h3	h3	NOUN
ijtc-780	120	45	:	:	PUNCT
ijtc-780	120	46	funding	fund	VERB
ijtc-780	120	47	cash	cash	NOUN
ijtc-780	120	48	flow	flow	NOUN
ijtc-780	120	49	have	have	AUX
ijtc-780	120	50	negative	negative	ADV
ijtc-780	120	51	impacted	impact	VERB
ijtc-780	120	52	to	to	PART
ijtc-780	120	53	value	value	NOUN
ijtc-780	120	54	company	company	NOUN
ijtc-780	120	55	method	method	VERB
ijtc-780	120	56	the	the	DET
ijtc-780	120	57	type	type	NOUN
ijtc-780	120	58	of	of	ADP
ijtc-780	120	59	research	research	NOUN
ijtc-780	120	60	the	the	DET
ijtc-780	120	61	data	datum	NOUN
ijtc-780	120	62	used	use	VERB
ijtc-780	120	63	in	in	ADP
ijtc-780	120	64	this	this	DET
ijtc-780	120	65	study	study	NOUN
ijtc-780	120	66	are	be	AUX
ijtc-780	120	67	ratio	ratio	NOUN
ijtc-780	120	68	data	datum	NOUN
ijtc-780	120	69	from	from	ADP
ijtc-780	120	70	which	which	PRON
ijtc-780	120	71	the	the	DET
ijtc-780	120	72	influence	influence	NOUN
ijtc-780	120	73	of	of	ADP
ijtc-780	120	74	independent	independent	ADJ
ijtc-780	120	75	on	on	ADP
ijtc-780	120	76	dependent	dependent	ADJ
ijtc-780	120	77	variables	variable	NOUN
ijtc-780	120	78	is	be	AUX
ijtc-780	120	79	investigated	investigate	VERB
ijtc-780	120	80	.	.	PUNCT
ijtc-780	121	1	this	this	PRON
ijtc-780	121	2	is	be	AUX
ijtc-780	121	3	an	an	DET
ijtc-780	121	4	associative	associative	ADJ
ijtc-780	121	5	research	research	NOUN
ijtc-780	121	6	type	type	NOUN
ijtc-780	121	7	as	as	ADP
ijtc-780	121	8	(	(	PUNCT
ijtc-780	121	9	sugiyono	sugiyono	X
ijtc-780	121	10	,	,	PUNCT
ijtc-780	121	11	2019)referred	2019)referre	VERB
ijtc-780	121	12	to	to	ADP
ijtc-780	121	13	as	as	ADP
ijtc-780	121	14	a	a	DET
ijtc-780	121	15	research	research	NOUN
ijtc-780	121	16	where	where	SCONJ
ijtc-780	121	17	the	the	DET
ijtc-780	121	18	problem	problem	NOUN
ijtc-780	121	19	formulation	formulation	NOUN
ijtc-780	121	20	characterizes	characterize	VERB
ijtc-780	121	21	the	the	DET
ijtc-780	121	22	relationship	relationship	NOUN
ijtc-780	121	23	between	between	ADP
ijtc-780	121	24	two	two	NUM
ijtc-780	121	25	or	or	CCONJ
ijtc-780	121	26	more	more	ADJ
ijtc-780	121	27	variables	variable	NOUN
ijtc-780	121	28	.	.	PUNCT
ijtc-780	122	1	population	population	NOUN
ijtc-780	122	2	and	and	CCONJ
ijtc-780	122	3	samples	sample	NOUN
ijtc-780	122	4	population	population	NOUN
ijtc-780	122	5	is	be	AUX
ijtc-780	122	6	an	an	DET
ijtc-780	122	7	area	area	NOUN
ijtc-780	122	8	of	of	ADP
ijtc-780	122	9	generalization	generalization	NOUN
ijtc-780	122	10	such	such	ADJ
ijtc-780	122	11	as	as	ADP
ijtc-780	122	12	objects	object	NOUN
ijtc-780	122	13	or	or	CCONJ
ijtc-780	122	14	subjects	subject	NOUN
ijtc-780	122	15	with	with	ADP
ijtc-780	122	16	certain	certain	ADJ
ijtc-780	122	17	characteristics	characteristic	NOUN
ijtc-780	122	18	and	and	CCONJ
ijtc-780	122	19	quantities	quantity	NOUN
ijtc-780	122	20	from	from	ADP
ijtc-780	122	21	the	the	DET
ijtc-780	122	22	authority	authority	NOUN
ijtc-780	122	23	of	of	ADP
ijtc-780	122	24	the	the	DET
ijtc-780	122	25	researcher	researcher	NOUN
ijtc-780	122	26	so	so	SCONJ
ijtc-780	122	27	that	that	SCONJ
ijtc-780	122	28	they	they	PRON
ijtc-780	122	29	can	can	AUX
ijtc-780	122	30	be	be	AUX
ijtc-780	122	31	studied	study	VERB
ijtc-780	122	32	and	and	CCONJ
ijtc-780	122	33	conclusions	conclusion	NOUN
ijtc-780	122	34	can	can	AUX
ijtc-780	122	35	be	be	AUX
ijtc-780	122	36	drawn	draw	VERB
ijtc-780	122	37	(	(	PUNCT
ijtc-780	122	38	sugiyono	sugiyono	NOUN
ijtc-780	122	39	,	,	PUNCT
ijtc-780	122	40	2017	2017	NUM
ijtc-780	122	41	)	)	PUNCT
ijtc-780	122	42	.	.	PUNCT
ijtc-780	123	1	a	a	DET
ijtc-780	123	2	sample	sample	NOUN
ijtc-780	123	3	is	be	AUX
ijtc-780	123	4	a	a	DET
ijtc-780	123	5	representation	representation	NOUN
ijtc-780	123	6	of	of	ADP
ijtc-780	123	7	the	the	DET
ijtc-780	123	8	population	population	NOUN
ijtc-780	123	9	,	,	PUNCT
ijtc-780	123	10	in	in	ADP
ijtc-780	123	11	other	other	ADJ
ijtc-780	123	12	words	word	NOUN
ijtc-780	123	13	the	the	DET
ijtc-780	123	14	sample	sample	NOUN
ijtc-780	123	15	is	be	AUX
ijtc-780	123	16	part	part	NOUN
ijtc-780	123	17	of	of	ADP
ijtc-780	123	18	the	the	DET
ijtc-780	123	19	total	total	ADJ
ijtc-780	123	20	population	population	NOUN
ijtc-780	123	21	.	.	PUNCT
ijtc-780	124	1	however	however	ADV
ijtc-780	124	2	,	,	PUNCT
ijtc-780	124	3	even	even	ADV
ijtc-780	124	4	with	with	ADP
ijtc-780	124	5	a	a	DET
ijtc-780	124	6	smaller	small	ADJ
ijtc-780	124	7	number	number	NOUN
ijtc-780	124	8	,	,	PUNCT
ijtc-780	124	9	the	the	DET
ijtc-780	124	10	sample	sample	NOUN
ijtc-780	124	11	is	be	AUX
ijtc-780	124	12	considered	consider	VERB
ijtc-780	124	13	representative	representative	ADJ
ijtc-780	124	14	.	.	PUNCT
ijtc-780	125	1	hence	hence	ADV
ijtc-780	125	2	,	,	PUNCT
ijtc-780	125	3	28	28	NUM
ijtc-780	125	4	companies	company	NOUN
ijtc-780	125	5	from	from	ADP
ijtc-780	125	6	2019	2019	NUM
ijtc-780	125	7	to	to	ADP
ijtc-780	125	8	2022	2022	NUM
ijtc-780	125	9	registered	register	VERB
ijtc-780	125	10	on	on	ADP
ijtc-780	125	11	the	the	DET
ijtc-780	125	12	indonesian	indonesian	ADJ
ijtc-780	125	13	capital	capital	NOUN
ijtc-780	125	14	market	market	NOUN
ijtc-780	125	15	serve	serve	VERB
ijtc-780	125	16	as	as	ADP
ijtc-780	125	17	the	the	DET
ijtc-780	125	18	sample	sample	NOUN
ijtc-780	125	19	of	of	ADP
ijtc-780	125	20	the	the	DET
ijtc-780	125	21	study	study	NOUN
ijtc-780	125	22	.	.	PUNCT
ijtc-780	126	1	data	datum	NOUN
ijtc-780	126	2	sources	source	NOUN
ijtc-780	126	3	and	and	CCONJ
ijtc-780	126	4	types	type	NOUN
ijtc-780	126	5	data	datum	NOUN
ijtc-780	126	6	sources	source	NOUN
ijtc-780	126	7	are	be	AUX
ijtc-780	126	8	categorized	categorize	VERB
ijtc-780	126	9	as	as	ADP
ijtc-780	126	10	primary	primary	ADJ
ijtc-780	126	11	and	and	CCONJ
ijtc-780	126	12	secondary	secondary	ADJ
ijtc-780	126	13	data	datum	NOUN
ijtc-780	126	14	.	.	PUNCT
ijtc-780	127	1	the	the	DET
ijtc-780	127	2	data	datum	NOUN
ijtc-780	127	3	obtained	obtain	VERB
ijtc-780	127	4	from	from	ADP
ijtc-780	127	5	the	the	DET
ijtc-780	127	6	indonesia	indonesia	PROPN
ijtc-780	127	7	stock	stock	PROPN
ijtc-780	127	8	exchange	exchange	PROPN
ijtc-780	127	9	and	and	CCONJ
ijtc-780	127	10	the	the	DET
ijtc-780	127	11	company	company	NOUN
ijtc-780	127	12	websites	website	NOUN
ijtc-780	127	13	are	be	AUX
ijtc-780	127	14	primary	primary	ADJ
ijtc-780	127	15	data	datum	NOUN
ijtc-780	127	16	whereas	whereas	SCONJ
ijtc-780	127	17	the	the	DET
ijtc-780	127	18	data	datum	NOUN
ijtc-780	127	19	obtained	obtain	VERB
ijtc-780	127	20	by	by	ADP
ijtc-780	127	21	collecting	collect	VERB
ijtc-780	127	22	documents	document	NOUN
ijtc-780	127	23	or	or	CCONJ
ijtc-780	127	24	information	information	NOUN
ijtc-780	127	25	from	from	ADP
ijtc-780	127	26	other	other	ADJ
ijtc-780	127	27	people	people	NOUN
ijtc-780	127	28	referred	refer	VERB
ijtc-780	127	29	to	to	ADP
ijtc-780	127	30	secondary	secondary	ADJ
ijtc-780	127	31	data	datum	NOUN
ijtc-780	127	32	.	.	PUNCT
ijtc-780	128	1	the	the	DET
ijtc-780	128	2	type	type	NOUN
ijtc-780	128	3	of	of	ADP
ijtc-780	128	4	data	datum	NOUN
ijtc-780	128	5	used	use	VERB
ijtc-780	128	6	is	be	AUX
ijtc-780	128	7	taken	take	VERB
ijtc-780	128	8	from	from	ADP
ijtc-780	128	9	the	the	DET
ijtc-780	128	10	companies	company	NOUN
ijtc-780	128	11	’	’	PART
ijtc-780	128	12	financial	financial	ADJ
ijtc-780	128	13	statements	statement	NOUN
ijtc-780	128	14	which	which	PRON
ijtc-780	128	15	have	have	AUX
ijtc-780	128	16	been	be	AUX
ijtc-780	128	17	published	publish	VERB
ijtc-780	128	18	and	and	CCONJ
ijtc-780	128	19	audited	audit	VERB
ijtc-780	128	20	,	,	PUNCT
ijtc-780	128	21	thus	thus	ADV
ijtc-780	128	22	the	the	DET
ijtc-780	128	23	data	datum	NOUN
ijtc-780	128	24	presented	present	VERB
ijtc-780	128	25	include	include	VERB
ijtc-780	128	26	ratio	ratio	NOUN
ijtc-780	128	27	data	datum	NOUN
ijtc-780	128	28	.	.	PUNCT
ijtc-780	129	1	data	datum	NOUN
ijtc-780	129	2	collection	collection	NOUN
ijtc-780	129	3	technique	technique	NOUN
ijtc-780	129	4	all	all	DET
ijtc-780	129	5	the	the	DET
ijtc-780	129	6	data	datum	NOUN
ijtc-780	129	7	collected	collect	VERB
ijtc-780	129	8	from	from	ADP
ijtc-780	129	9	financial	financial	ADJ
ijtc-780	129	10	reports	report	NOUN
ijtc-780	129	11	published	publish	VERB
ijtc-780	129	12	in	in	ADP
ijtc-780	129	13	the	the	DET
ijtc-780	129	14	indonesia	indonesia	PROPN
ijtc-780	129	15	stock	stock	PROPN
ijtc-780	129	16	exchange	exchange	PROPN
ijtc-780	129	17	and	and	CCONJ
ijtc-780	129	18	those	those	PRON
ijtc-780	129	19	on	on	ADP
ijtc-780	129	20	the	the	DET
ijtc-780	129	21	companies	company	NOUN
ijtc-780	129	22	’	’	PART
ijtc-780	129	23	official	official	ADJ
ijtc-780	129	24	websites	website	NOUN
ijtc-780	129	25	,	,	PUNCT
ijtc-780	129	26	therefore	therefore	ADV
ijtc-780	129	27	,	,	PUNCT
ijtc-780	129	28	the	the	DET
ijtc-780	129	29	data	data	NOUN
ijtc-780	129	30	is	be	AUX
ijtc-780	129	31	the	the	DET
ijtc-780	129	32	result	result	NOUN
ijtc-780	129	33	of	of	ADP
ijtc-780	129	34	documentation	documentation	NOUN
ijtc-780	129	35	.	.	PUNCT
ijtc-780	130	1	documentation	documentation	NOUN
ijtc-780	130	2	study	study	NOUN
ijtc-780	130	3	is	be	AUX
ijtc-780	130	4	a	a	DET
ijtc-780	130	5	technique	technique	NOUN
ijtc-780	130	6	or	or	CCONJ
ijtc-780	130	7	activity	activity	NOUN
ijtc-780	130	8	of	of	ADP
ijtc-780	130	9	analyzing	analyze	VERB
ijtc-780	130	10	electronic	electronic	ADJ
ijtc-780	130	11	documents	document	NOUN
ijtc-780	130	12	,	,	PUNCT
ijtc-780	130	13	drawings	drawing	NOUN
ijtc-780	130	14	,	,	PUNCT
ijtc-780	130	15	or	or	CCONJ
ijtc-780	130	16	written	write	VERB
ijtc-780	130	17	documents	document	NOUN
ijtc-780	130	18	starting	start	VERB
ijtc-780	130	19	with	with	ADP
ijtc-780	130	20	the	the	DET
ijtc-780	130	21	collection	collection	NOUN
ijtc-780	130	22	of	of	ADP
ijtc-780	130	23	the	the	DET
ijtc-780	130	24	necessary	necessary	ADJ
ijtc-780	130	25	data	datum	NOUN
ijtc-780	130	26	(	(	PUNCT
ijtc-780	130	27	syaodih	syaodih	ADJ
ijtc-780	130	28	sukmadinata	sukmadinata	NOUN
ijtc-780	130	29	,	,	PUNCT
ijtc-780	130	30	2007	2007	NUM
ijtc-780	130	31	)	)	PUNCT
ijtc-780	130	32	.	.	PUNCT
ijtc-780	131	1	data	datum	NOUN
ijtc-780	131	2	analysis	analysis	NOUN
ijtc-780	131	3	technique	technique	NOUN
ijtc-780	131	4	descriptive	descriptive	ADJ
ijtc-780	131	5	analysis	analysis	NOUN
ijtc-780	131	6	descriptive	descriptive	ADJ
ijtc-780	131	7	analysis	analysis	NOUN
ijtc-780	131	8	is	be	AUX
ijtc-780	131	9	part	part	NOUN
ijtc-780	131	10	of	of	ADP
ijtc-780	131	11	statistics	statistic	NOUN
ijtc-780	131	12	that	that	PRON
ijtc-780	131	13	describes	describe	VERB
ijtc-780	131	14	the	the	DET
ijtc-780	131	15	data	datum	NOUN
ijtc-780	131	16	collected	collect	VERB
ijtc-780	131	17	through	through	ADP
ijtc-780	131	18	analysis	analysis	NOUN
ijtc-780	131	19	,	,	PUNCT
ijtc-780	131	20	with	with	ADP
ijtc-780	131	21	no	no	DET
ijtc-780	131	22	intention	intention	NOUN
ijtc-780	131	23	to	to	PART
ijtc-780	131	24	apply	apply	VERB
ijtc-780	131	25	,	,	PUNCT
ijtc-780	131	26	generalize	generalize	VERB
ijtc-780	131	27	or	or	CCONJ
ijtc-780	131	28	make	make	VERB
ijtc-780	131	29	conclusions	conclusion	NOUN
ijtc-780	131	30	(	(	PUNCT
ijtc-780	131	31	sugiyono	sugiyono	NOUN
ijtc-780	131	32	,	,	PUNCT
ijtc-780	131	33	2017	2017	NUM
ijtc-780	131	34	)	)	PUNCT
ijtc-780	131	35	.	.	PUNCT
ijtc-780	132	1	the	the	DET
ijtc-780	132	2	researcher	researcher	NOUN
ijtc-780	132	3	describes	describe	VERB
ijtc-780	132	4	or	or	CCONJ
ijtc-780	132	5	interprets	interpret	VERB
ijtc-780	132	6	the	the	DET
ijtc-780	132	7	research	research	NOUN
ijtc-780	132	8	results	result	NOUN
ijtc-780	132	9	in	in	ADP
ijtc-780	132	10	accordance	accordance	NOUN
ijtc-780	132	11	with	with	ADP
ijtc-780	132	12	the	the	DET
ijtc-780	132	13	data	datum	NOUN
ijtc-780	132	14	obtained	obtain	VERB
ijtc-780	132	15	from	from	ADP
ijtc-780	132	16	valid	valid	ADJ
ijtc-780	132	17	sources	source	NOUN
ijtc-780	132	18	and	and	CCONJ
ijtc-780	132	19	then	then	ADV
ijtc-780	132	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	132	21	the	the	DET
ijtc-780	132	22	influence	influence	NOUN
ijtc-780	132	23	of	of	ADP
ijtc-780	132	24	operating	operate	VERB
ijtc-780	132	25	cash	cash	NOUN
ijtc-780	132	26	flows	flow	NOUN
ijtc-780	132	27	,	,	PUNCT
ijtc-780	132	28	investments	investment	NOUN
ijtc-780	132	29	cash	cash	NOUN
ijtc-780	132	30	flow	flow	NOUN
ijtc-780	132	31	,	,	PUNCT
ijtc-780	132	32	and	and	CCONJ
ijtc-780	132	33	funding	fund	VERB
ijtc-780	132	34	cash	cash	NOUN
ijtc-780	132	35	flow	flow	NOUN
ijtc-780	132	36	on	on	ADP
ijtc-780	132	37	the	the	DET
ijtc-780	132	38	company	company	NOUN
ijtc-780	132	39	value	value	NOUN
ijtc-780	132	40	in	in	ADP
ijtc-780	132	41	technology	technology	NOUN
ijtc-780	132	42	sector	sector	NOUN
ijtc-780	132	43	herman	herman	NOUN
ijtc-780	132	44	and	and	CCONJ
ijtc-780	132	45	chaidir	chaidir	PROPN
ijtc-780	132	46	553	553	NUM
ijtc-780	132	47	|	|	ADV
ijtc-780	132	48	ilomata	ilomata	PROPN
ijtc-780	132	49	international	international	ADJ
ijtc-780	132	50	journal	journal	NOUN
ijtc-780	132	51	of	of	ADP
ijtc-780	132	52	tax	tax	PROPN
ijtc-780	132	53	&	&	CCONJ
ijtc-780	132	54	accounting	accounting	NOUN
ijtc-780	132	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	132	56	analyzes	analyze	VERB
ijtc-780	132	57	them	they	PRON
ijtc-780	132	58	with	with	ADP
ijtc-780	132	59	proper	proper	ADJ
ijtc-780	132	60	tools	tool	NOUN
ijtc-780	132	61	.	.	PUNCT
ijtc-780	133	1	the	the	DET
ijtc-780	133	2	results	result	NOUN
ijtc-780	133	3	are	be	AUX
ijtc-780	133	4	presented	present	VERB
ijtc-780	133	5	as	as	SCONJ
ijtc-780	133	6	they	they	PRON
ijtc-780	133	7	should	should	AUX
ijtc-780	133	8	be	be	AUX
ijtc-780	133	9	,	,	PUNCT
ijtc-780	133	10	without	without	ADP
ijtc-780	133	11	generalizing	generalize	VERB
ijtc-780	133	12	from	from	ADP
ijtc-780	133	13	all	all	DET
ijtc-780	133	14	subjects	subject	NOUN
ijtc-780	133	15	.	.	PUNCT
ijtc-780	134	1	multiple	multiple	ADJ
ijtc-780	134	2	linear	linear	ADJ
ijtc-780	134	3	analysis	analysis	NOUN
ijtc-780	134	4	multiple	multiple	ADJ
ijtc-780	134	5	linear	linear	ADJ
ijtc-780	134	6	analysis	analysis	NOUN
ijtc-780	134	7	are	be	AUX
ijtc-780	134	8	all	all	PRON
ijtc-780	134	9	statistical	statistical	ADJ
ijtc-780	134	10	methods	method	NOUN
ijtc-780	134	11	used	use	VERB
ijtc-780	134	12	to	to	PART
ijtc-780	134	13	determine	determine	VERB
ijtc-780	134	14	the	the	DET
ijtc-780	134	15	relationship	relationship	NOUN
ijtc-780	134	16	between	between	ADP
ijtc-780	134	17	variable	variable	NOUN
ijtc-780	134	18	free	free	ADJ
ijtc-780	134	19	and	and	CCONJ
ijtc-780	134	20	related	related	ADJ
ijtc-780	134	21	(	(	PUNCT
ijtc-780	134	22	algifari	algifari	NOUN
ijtc-780	134	23	,	,	PUNCT
ijtc-780	134	24	2018	2018	NUM
ijtc-780	134	25	)	)	PUNCT
ijtc-780	134	26	.	.	PUNCT
ijtc-780	135	1	the	the	DET
ijtc-780	135	2	software	software	NOUN
ijtc-780	135	3	used	use	VERB
ijtc-780	135	4	in	in	ADP
ijtc-780	135	5	this	this	DET
ijtc-780	135	6	study	study	NOUN
ijtc-780	135	7	is	be	AUX
ijtc-780	135	8	spss	spss	PROPN
ijtc-780	135	9	23	23	NUM
ijtc-780	135	10	version	version	NOUN
ijtc-780	135	11	23	23	NUM
ijtc-780	135	12	.	.	PUNCT
ijtc-780	136	1	the	the	DET
ijtc-780	136	2	multiple	multiple	ADJ
ijtc-780	136	3	linear	linear	ADJ
ijtc-780	136	4	analysis	analysis	NOUN
ijtc-780	136	5	demonstrates	demonstrate	VERB
ijtc-780	136	6	the	the	DET
ijtc-780	136	7	following	follow	VERB
ijtc-780	136	8	equation	equation	NOUN
ijtc-780	136	9	:	:	PUNCT
ijtc-780	136	10	y	y	PROPN
ijtc-780	136	11	=	=	PUNCT
ijtc-780	136	12	α	α	PROPN
ijtc-780	136	13	+	+	CCONJ
ijtc-780	136	14	β1	β1	PROPN
ijtc-780	136	15	x1	x1	PROPN
ijtc-780	137	1	+	+	CCONJ
ijtc-780	137	2	β2	β2	NOUN
ijtc-780	137	3	x2	x2	PROPN
ijtc-780	138	1	+	+	CCONJ
ijtc-780	138	2	βn	βn	ADJ
ijtc-780	138	3	xn	xn	PROPN
ijtc-780	139	1	+	+	CCONJ
ijtc-780	139	2	e	e	X
ijtc-780	139	3	where	where	SCONJ
ijtc-780	139	4	:	:	PUNCT
ijtc-780	139	5	y=	y=	NUM
ijtc-780	139	6	dependent	dependent	ADJ
ijtc-780	139	7	variable	variable	ADJ
ijtc-780	139	8	or	or	CCONJ
ijtc-780	139	9	response	response	NOUN
ijtc-780	139	10	variable	variable	NOUN
ijtc-780	139	11	.	.	PUNCT
ijtc-780	140	1	x	x	X
ijtc-780	141	1	=	=	PUNCT
ijtc-780	141	2	independent	independent	ADJ
ijtc-780	141	3	variable	variable	NOUN
ijtc-780	141	4	or	or	CCONJ
ijtc-780	141	5	predictor	predictor	NOUN
ijtc-780	141	6	variable	variable	NOUN
ijtc-780	141	7	.	.	PUNCT
ijtc-780	142	1	α	α	NOUN
ijtc-780	142	2	=	=	SYM
ijtc-780	142	3	constanta	constanta	PROPN
ijtc-780	142	4	.	.	PUNCT
ijtc-780	143	1	β	β	X
ijtc-780	143	2	=	=	SYM
ijtc-780	143	3	slope	slope	NOUN
ijtc-780	143	4	or	or	CCONJ
ijtc-780	143	5	estimated	estimate	VERB
ijtc-780	143	6	coefficient	coefficient	NOUN
ijtc-780	143	7	or	or	CCONJ
ijtc-780	143	8	multiple	multiple	ADJ
ijtc-780	143	9	regression	regression	NOUN
ijtc-780	143	10	coefficient	coefficient	NOUN
ijtc-780	143	11	e	e	NOUN
ijtc-780	143	12	=	=	SYM
ijtc-780	143	13	standard	standard	ADJ
ijtc-780	143	14	error	error	NOUN
ijtc-780	143	15	correlation	correlation	NOUN
ijtc-780	143	16	coefficient	coefficient	NOUN
ijtc-780	143	17	test	test	NOUN
ijtc-780	143	18	(	(	PUNCT
ijtc-780	143	19	r	r	NOUN
ijtc-780	143	20	)	)	PUNCT
ijtc-780	143	21	the	the	DET
ijtc-780	143	22	correlation	correlation	NOUN
ijtc-780	143	23	coefficient	coefficient	NOUN
ijtc-780	143	24	test	test	NOUN
ijtc-780	143	25	is	be	AUX
ijtc-780	143	26	used	use	VERB
ijtc-780	143	27	to	to	PART
ijtc-780	143	28	measure	measure	VERB
ijtc-780	143	29	how	how	SCONJ
ijtc-780	143	30	big	big	ADJ
ijtc-780	143	31	or	or	CCONJ
ijtc-780	143	32	how	how	SCONJ
ijtc-780	143	33	linear	linear	ADJ
ijtc-780	143	34	the	the	DET
ijtc-780	143	35	relationship	relationship	NOUN
ijtc-780	143	36	is	be	AUX
ijtc-780	143	37	between	between	ADP
ijtc-780	143	38	free	free	ADJ
ijtc-780	143	39	and	and	CCONJ
ijtc-780	143	40	bound	bound	ADJ
ijtc-780	143	41	variables	variable	NOUN
ijtc-780	143	42	(	(	PUNCT
ijtc-780	143	43	kuncoro	kuncoro	PROPN
ijtc-780	143	44	mudrajad	mudrajad	PROPN
ijtc-780	143	45	,	,	PUNCT
ijtc-780	143	46	2018	2018	NUM
ijtc-780	143	47	)	)	PUNCT
ijtc-780	143	48	.	.	PUNCT
ijtc-780	144	1	the	the	DET
ijtc-780	144	2	correlation	correlation	NOUN
ijtc-780	144	3	coefficient	coefficient	NOUN
ijtc-780	144	4	(	(	PUNCT
ijtc-780	144	5	r	r	NOUN
ijtc-780	144	6	)	)	PUNCT
ijtc-780	144	7	has	have	VERB
ijtc-780	144	8	a	a	DET
ijtc-780	144	9	value	value	NOUN
ijtc-780	144	10	of	of	ADP
ijtc-780	144	11	-1.00	-1.00	NUM
ijtc-780	144	12	to	to	ADP
ijtc-780	144	13	1.00	1.00	NUM
ijtc-780	144	14	.	.	PUNCT
ijtc-780	145	1	the	the	PRON
ijtc-780	145	2	closer	close	ADV
ijtc-780	145	3	the	the	DET
ijtc-780	145	4	r	r	NOUN
ijtc-780	145	5	is	be	AUX
ijtc-780	145	6	to	to	ADP
ijtc-780	145	7	1.00	1.00	NUM
ijtc-780	145	8	or	or	CCONJ
ijtc-780	145	9	-1.00	-1.00	NUM
ijtc-780	145	10	,	,	PUNCT
ijtc-780	145	11	the	the	PRON
ijtc-780	145	12	stronger	strong	ADJ
ijtc-780	145	13	the	the	DET
ijtc-780	145	14	bound	bind	VERB
ijtc-780	145	15	,	,	PUNCT
ijtc-780	145	16	and	and	CCONJ
ijtc-780	145	17	it	it	PRON
ijtc-780	145	18	is	be	AUX
ijtc-780	145	19	limited	limit	VERB
ijtc-780	145	20	to	to	ADP
ijtc-780	145	21	either	either	CCONJ
ijtc-780	145	22	positive	positive	ADJ
ijtc-780	145	23	or	or	CCONJ
ijtc-780	145	24	negative	negative	ADJ
ijtc-780	145	25	numbers	number	NOUN
ijtc-780	145	26	.	.	PUNCT
ijtc-780	146	1	this	this	PRON
ijtc-780	146	2	provides	provide	VERB
ijtc-780	146	3	the	the	DET
ijtc-780	146	4	information	information	NOUN
ijtc-780	146	5	whether	whether	SCONJ
ijtc-780	146	6	the	the	DET
ijtc-780	146	7	variables	variable	NOUN
ijtc-780	146	8	correlated	correlate	VERB
ijtc-780	146	9	positively	positively	ADV
ijtc-780	146	10	or	or	CCONJ
ijtc-780	146	11	negative	negative	ADJ
ijtc-780	146	12	.	.	PUNCT
ijtc-780	147	1	the	the	DET
ijtc-780	147	2	coefficient	coefficient	NOUN
ijtc-780	147	3	of	of	ADP
ijtc-780	147	4	determination	determination	NOUN
ijtc-780	147	5	(	(	PUNCT
ijtc-780	147	6	r2	r2	PROPN
ijtc-780	147	7	)	)	PUNCT
ijtc-780	147	8	test	test	NOUN
ijtc-780	147	9	the	the	DET
ijtc-780	147	10	coefficient	coefficient	NOUN
ijtc-780	147	11	of	of	ADP
ijtc-780	147	12	determination	determination	NOUN
ijtc-780	147	13	is	be	AUX
ijtc-780	147	14	a	a	DET
ijtc-780	147	15	number	number	NOUN
ijtc-780	147	16	between	between	ADP
ijtc-780	147	17	0	0	NUM
ijtc-780	147	18	and	and	CCONJ
ijtc-780	147	19	1	1	NUM
ijtc-780	147	20	used	use	VERB
ijtc-780	147	21	to	to	PART
ijtc-780	147	22	measure	measure	VERB
ijtc-780	147	23	how	how	SCONJ
ijtc-780	147	24	well	well	ADV
ijtc-780	147	25	a	a	DET
ijtc-780	147	26	statistical	statistical	ADJ
ijtc-780	147	27	model	model	NOUN
ijtc-780	147	28	predicts	predict	VERB
ijtc-780	147	29	an	an	DET
ijtc-780	147	30	outcome	outcome	NOUN
ijtc-780	147	31	.	.	PUNCT
ijtc-780	148	1	in	in	ADP
ijtc-780	148	2	a	a	DET
ijtc-780	148	3	broader	broad	ADJ
ijtc-780	148	4	sense	sense	NOUN
ijtc-780	148	5	,	,	PUNCT
ijtc-780	148	6	it	it	PRON
ijtc-780	148	7	is	be	AUX
ijtc-780	148	8	a	a	DET
ijtc-780	148	9	statistical	statistical	ADJ
ijtc-780	148	10	measurement	measurement	NOUN
ijtc-780	148	11	that	that	PRON
ijtc-780	148	12	examines	examine	VERB
ijtc-780	148	13	how	how	SCONJ
ijtc-780	148	14	differences	difference	NOUN
ijtc-780	148	15	in	in	ADP
ijtc-780	148	16	one	one	NUM
ijtc-780	148	17	variable	variable	NOUN
ijtc-780	148	18	can	can	AUX
ijtc-780	148	19	be	be	AUX
ijtc-780	148	20	explained	explain	VERB
ijtc-780	148	21	by	by	ADP
ijtc-780	148	22	the	the	DET
ijtc-780	148	23	difference	difference	NOUN
ijtc-780	148	24	in	in	ADP
ijtc-780	148	25	a	a	DET
ijtc-780	148	26	second	second	ADJ
ijtc-780	148	27	variable	variable	NOUN
ijtc-780	148	28	when	when	SCONJ
ijtc-780	148	29	predicting	predict	VERB
ijtc-780	148	30	the	the	DET
ijtc-780	148	31	outcome	outcome	NOUN
ijtc-780	148	32	of	of	ADP
ijtc-780	148	33	the	the	DET
ijtc-780	148	34	given	give	VERB
ijtc-780	148	35	event	event	NOUN
ijtc-780	148	36	.	.	PUNCT
ijtc-780	149	1	the	the	DET
ijtc-780	149	2	coefficient	coefficient	NOUN
ijtc-780	149	3	is	be	AUX
ijtc-780	149	4	commonly	commonly	ADV
ijtc-780	149	5	known	know	VERB
ijtc-780	149	6	as	as	ADP
ijtc-780	149	7	an	an	DET
ijtc-780	149	8	r	r	NOUN
ijtc-780	149	9	-	-	PUNCT
ijtc-780	149	10	squared	square	VERB
ijtc-780	149	11	or	or	CCONJ
ijtc-780	149	12	r2	r2	NOUN
ijtc-780	149	13	.	.	PUNCT
ijtc-780	150	1	a	a	DET
ijtc-780	150	2	small	small	ADJ
ijtc-780	150	3	r2	r2	NOUN
ijtc-780	150	4	.	.	PUNCT
ijtc-780	151	1	value	value	NOUN
ijtc-780	151	2	or	or	CCONJ
ijtc-780	151	3	close	close	ADJ
ijtc-780	151	4	to	to	ADP
ijtc-780	151	5	zero	zero	NUM
ijtc-780	151	6	refers	refer	VERB
ijtc-780	151	7	to	to	ADP
ijtc-780	151	8	the	the	DET
ijtc-780	151	9	ability	ability	NOUN
ijtc-780	151	10	of	of	ADP
ijtc-780	151	11	independent	independent	ADJ
ijtc-780	151	12	variables	variable	NOUN
ijtc-780	151	13	in	in	ADP
ijtc-780	151	14	explaining	explain	VERB
ijtc-780	151	15	very	very	ADV
ijtc-780	151	16	limited	limited	ADJ
ijtc-780	151	17	dependencies	dependency	NOUN
ijtc-780	151	18	variables	variable	NOUN
ijtc-780	151	19	(	(	PUNCT
ijtc-780	151	20	ghozali	ghozali	ADJ
ijtc-780	151	21	,	,	PUNCT
ijtc-780	151	22	2018	2018	NUM
ijtc-780	151	23	)	)	PUNCT
ijtc-780	151	24	.	.	PUNCT
ijtc-780	152	1	results	result	NOUN
ijtc-780	152	2	and	and	CCONJ
ijtc-780	152	3	discussions	discussion	NOUN
ijtc-780	152	4	normality	normality	NOUN
ijtc-780	152	5	test	test	NOUN
ijtc-780	152	6	the	the	DET
ijtc-780	152	7	normality	normality	NOUN
ijtc-780	152	8	test	test	NOUN
ijtc-780	152	9	is	be	AUX
ijtc-780	152	10	aimed	aim	VERB
ijtc-780	152	11	at	at	ADP
ijtc-780	152	12	assessing	assess	VERB
ijtc-780	152	13	the	the	DET
ijtc-780	152	14	variables	variable	NOUN
ijtc-780	152	15	or	or	CCONJ
ijtc-780	152	16	the	the	DET
ijtc-780	152	17	distribution	distribution	NOUN
ijtc-780	152	18	of	of	ADP
ijtc-780	152	19	data	datum	NOUN
ijtc-780	152	20	in	in	ADP
ijtc-780	152	21	a	a	DET
ijtc-780	152	22	group	group	NOUN
ijtc-780	152	23	,	,	PUNCT
ijtc-780	152	24	and	and	CCONJ
ijtc-780	152	25	at	at	ADP
ijtc-780	152	26	investigating	investigate	VERB
ijtc-780	152	27	whether	whether	SCONJ
ijtc-780	152	28	or	or	CCONJ
ijtc-780	152	29	not	not	PART
ijtc-780	152	30	the	the	DET
ijtc-780	152	31	data	datum	NOUN
ijtc-780	152	32	are	be	AUX
ijtc-780	152	33	normally	normally	ADV
ijtc-780	152	34	distributed	distribute	VERB
ijtc-780	152	35	.	.	PUNCT
ijtc-780	153	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	153	2	the	the	DET
ijtc-780	153	3	influence	influence	NOUN
ijtc-780	153	4	of	of	ADP
ijtc-780	153	5	operating	operate	VERB
ijtc-780	153	6	cash	cash	NOUN
ijtc-780	153	7	flows	flow	NOUN
ijtc-780	153	8	,	,	PUNCT
ijtc-780	153	9	investments	investment	NOUN
ijtc-780	153	10	cash	cash	NOUN
ijtc-780	153	11	flow	flow	NOUN
ijtc-780	153	12	,	,	PUNCT
ijtc-780	153	13	and	and	CCONJ
ijtc-780	153	14	funding	fund	VERB
ijtc-780	153	15	cash	cash	NOUN
ijtc-780	153	16	flow	flow	NOUN
ijtc-780	153	17	on	on	ADP
ijtc-780	153	18	the	the	DET
ijtc-780	153	19	company	company	NOUN
ijtc-780	153	20	value	value	NOUN
ijtc-780	153	21	in	in	ADP
ijtc-780	153	22	technology	technology	NOUN
ijtc-780	153	23	sector	sector	NOUN
ijtc-780	153	24	herman	herman	NOUN
ijtc-780	153	25	and	and	CCONJ
ijtc-780	153	26	chaidir	chaidir	NOUN
ijtc-780	153	27	554	554	NUM
ijtc-780	153	28	|	|	ADV
ijtc-780	153	29	ilomata	ilomata	PROPN
ijtc-780	153	30	international	international	ADJ
ijtc-780	153	31	journal	journal	NOUN
ijtc-780	153	32	of	of	ADP
ijtc-780	153	33	tax	tax	PROPN
ijtc-780	153	34	&	&	CCONJ
ijtc-780	153	35	accounting	accounting	PROPN
ijtc-780	153	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-780	153	37	figure	figure	NOUN
ijtc-780	153	38	2	2	NUM
ijtc-780	153	39	.	.	NOUN
ijtc-780	153	40	normal	normal	ADJ
ijtc-780	153	41	p	p	NOUN
ijtc-780	153	42	-	-	PUNCT
ijtc-780	153	43	p	p	NOUN
ijtc-780	153	44	plot	plot	NOUN
ijtc-780	153	45	of	of	ADP
ijtc-780	153	46	regression	regression	NOUN
ijtc-780	153	47	standardized	standardize	VERB
ijtc-780	153	48	residual	residual	ADJ
ijtc-780	153	49	source	source	NOUN
ijtc-780	153	50	:	:	PUNCT
ijtc-780	153	51	data	datum	NOUN
ijtc-780	153	52	proceed	proceed	VERB
ijtc-780	153	53	according	accord	VERB
ijtc-780	153	54	to	to	ADP
ijtc-780	153	55	(	(	PUNCT
ijtc-780	153	56	ghozali	ghozali	ADJ
ijtc-780	153	57	,	,	PUNCT
ijtc-780	153	58	2011	2011	NUM
ijtc-780	153	59	)	)	PUNCT
ijtc-780	153	60	,	,	PUNCT
ijtc-780	153	61	if	if	SCONJ
ijtc-780	153	62	the	the	DET
ijtc-780	153	63	plotted	plot	VERB
ijtc-780	153	64	data	datum	NOUN
ijtc-780	153	65	follow	follow	VERB
ijtc-780	153	66	a	a	DET
ijtc-780	153	67	diagonal	diagonal	ADJ
ijtc-780	153	68	line	line	NOUN
ijtc-780	153	69	,	,	PUNCT
ijtc-780	153	70	then	then	ADV
ijtc-780	153	71	the	the	DET
ijtc-780	153	72	regression	regression	NOUN
ijtc-780	153	73	model	model	NOUN
ijtc-780	153	74	or	or	CCONJ
ijtc-780	153	75	data	datum	NOUN
ijtc-780	153	76	is	be	AUX
ijtc-780	153	77	normally	normally	ADV
ijtc-780	153	78	distributed	distribute	VERB
ijtc-780	153	79	.	.	PUNCT
ijtc-780	154	1	the	the	DET
ijtc-780	154	2	results	result	NOUN
ijtc-780	154	3	of	of	ADP
ijtc-780	154	4	testing	test	VERB
ijtc-780	154	5	the	the	DET
ijtc-780	154	6	data	datum	NOUN
ijtc-780	154	7	can	can	AUX
ijtc-780	154	8	be	be	AUX
ijtc-780	154	9	considered	consider	VERB
ijtc-780	154	10	to	to	PART
ijtc-780	154	11	be	be	AUX
ijtc-780	154	12	normally	normally	ADV
ijtc-780	154	13	distributed	distribute	VERB
ijtc-780	154	14	since	since	SCONJ
ijtc-780	154	15	the	the	DET
ijtc-780	154	16	data	data	NOUN
ijtc-780	154	17	follows	follow	VERB
ijtc-780	154	18	a	a	DET
ijtc-780	154	19	diagonal	diagonal	ADJ
ijtc-780	154	20	line	line	NOUN
ijtc-780	154	21	.	.	PUNCT
ijtc-780	155	1	multicollinearity	multicollinearity	NOUN
ijtc-780	155	2	test	test	NOUN
ijtc-780	155	3	(	(	PUNCT
ijtc-780	155	4	ghozali	ghozali	PROPN
ijtc-780	155	5	,	,	PUNCT
ijtc-780	155	6	2011	2011	NUM
ijtc-780	155	7	)	)	PUNCT
ijtc-780	155	8	emphasized	emphasize	VERB
ijtc-780	155	9	that	that	SCONJ
ijtc-780	155	10	there	there	PRON
ijtc-780	155	11	are	be	VERB
ijtc-780	155	12	no	no	DET
ijtc-780	155	13	symptoms	symptom	NOUN
ijtc-780	155	14	of	of	ADP
ijtc-780	155	15	multicollinearity	multicollinearity	NOUN
ijtc-780	155	16	if	if	SCONJ
ijtc-780	155	17	the	the	DET
ijtc-780	155	18	tolerance	tolerance	NOUN
ijtc-780	155	19	value	value	NOUN
ijtc-780	155	20	is	be	AUX
ijtc-780	155	21	>	>	X
ijtc-780	155	22	0.100	0.100	NUM
ijtc-780	155	23	and	and	CCONJ
ijtc-780	155	24	the	the	DET
ijtc-780	155	25	vif	vif	NOUN
ijtc-780	155	26	value	value	NOUN
ijtc-780	155	27	is	be	AUX
ijtc-780	155	28	<	<	X
ijtc-780	155	29	10.00	10.00	NUM
ijtc-780	155	30	.	.	PUNCT
ijtc-780	156	1	a	a	DET
ijtc-780	156	2	good	good	ADJ
ijtc-780	156	3	model	model	NOUN
ijtc-780	156	4	if	if	SCONJ
ijtc-780	156	5	there	there	PRON
ijtc-780	156	6	are	be	VERB
ijtc-780	156	7	no	no	DET
ijtc-780	156	8	symptoms	symptom	NOUN
ijtc-780	156	9	of	of	ADP
ijtc-780	156	10	multicollinearity	multicollinearity	NOUN
ijtc-780	156	11	table	table	NOUN
ijtc-780	156	12	1	1	NUM
ijtc-780	156	13	.	.	PUNCT
ijtc-780	156	14	coefficients	coefficient	NOUN
ijtc-780	156	15	table	table	PROPN
ijtc-780	156	16	source	source	NOUN
ijtc-780	156	17	:	:	PUNCT
ijtc-780	156	18	data	datum	NOUN
ijtc-780	156	19	proceed	proceed	VERB
ijtc-780	156	20	model	model	NOUN
ijtc-780	156	21	unstandardized	unstandardized	ADJ
ijtc-780	156	22	coefficients	coefficient	NOUN
ijtc-780	156	23	standardize	standardize	VERB
ijtc-780	156	24	d	d	NOUN
ijtc-780	156	25	coefficients	coefficient	NOUN
ijtc-780	156	26	t	t	PROPN
ijtc-780	156	27	sig	sig	PROPN
ijtc-780	156	28	.	.	PUNCT
ijtc-780	157	1	collinearity	collinearity	PROPN
ijtc-780	157	2	statistics	statistic	NOUN
ijtc-780	157	3	b	b	NOUN
ijtc-780	157	4	std	std	PROPN
ijtc-780	157	5	.	.	NOUN
ijtc-780	157	6	error	error	NOUN
ijtc-780	157	7	beta	beta	NOUN
ijtc-780	157	8	tolerance	tolerance	NOUN
ijtc-780	157	9	vif	vif	NOUN
ijtc-780	157	10	1	1	NUM
ijtc-780	157	11	(	(	PUNCT
ijtc-780	157	12	cons	con	NOUN
ijtc-780	157	13	tant	tant	NOUN
ijtc-780	157	14	)	)	PUNCT
ijtc-780	157	15	3.848	3.848	NUM
ijtc-780	157	16	.946	.946	NUM
ijtc-780	157	17	4.066	4.066	NUM
ijtc-780	157	18	.000	.000	NUM
ijtc-780	158	1	x1	x1	NUM
ijtc-780	158	2	-8.811	-8.811	SYM
ijtc-780	158	3	7.546	7.546	NUM
ijtc-780	158	4	-.248	-.248	PROPN
ijtc-780	158	5	-1.168	-1.168	X
ijtc-780	158	6	.254	.254	NUM
ijtc-780	158	7	.857	.857	NUM
ijtc-780	158	8	1.167	1.167	NUM
ijtc-780	158	9	x2	x2	PROPN
ijtc-780	158	10	4.120	4.120	NUM
ijtc-780	158	11	7.307	7.307	NUM
ijtc-780	158	12	.171	.171	NUM
ijtc-780	158	13	.564	.564	NUM
ijtc-780	158	14	.578	.578	NUM
ijtc-780	158	15	.422	.422	NUM
ijtc-780	158	16	2.368	2.368	NUM
ijtc-780	158	17	x3	x3	PROPN
ijtc-780	158	18	.090	.090	NUM
ijtc-780	158	19	3.980	3.980	NUM
ijtc-780	158	20	.007	.007	NUM
ijtc-780	158	21	.023	.023	NUM
ijtc-780	158	22	.982	.982	NUM
ijtc-780	158	23	.387	.387	NUM
ijtc-780	158	24	2.586	2.586	NUM
ijtc-780	158	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	158	26	the	the	DET
ijtc-780	158	27	influence	influence	NOUN
ijtc-780	158	28	of	of	ADP
ijtc-780	158	29	operating	operate	VERB
ijtc-780	158	30	cash	cash	NOUN
ijtc-780	158	31	flows	flow	NOUN
ijtc-780	158	32	,	,	PUNCT
ijtc-780	158	33	investments	investment	NOUN
ijtc-780	158	34	cash	cash	NOUN
ijtc-780	158	35	flow	flow	NOUN
ijtc-780	158	36	,	,	PUNCT
ijtc-780	158	37	and	and	CCONJ
ijtc-780	158	38	funding	fund	VERB
ijtc-780	158	39	cash	cash	NOUN
ijtc-780	158	40	flow	flow	NOUN
ijtc-780	158	41	on	on	ADP
ijtc-780	158	42	the	the	DET
ijtc-780	158	43	company	company	NOUN
ijtc-780	158	44	value	value	NOUN
ijtc-780	158	45	in	in	ADP
ijtc-780	158	46	technology	technology	NOUN
ijtc-780	158	47	sector	sector	NOUN
ijtc-780	158	48	herman	herman	NOUN
ijtc-780	158	49	and	and	CCONJ
ijtc-780	158	50	chaidir	chaidir	PROPN
ijtc-780	158	51	555	555	NUM
ijtc-780	158	52	|	|	ADV
ijtc-780	158	53	ilomata	ilomata	PROPN
ijtc-780	158	54	international	international	ADJ
ijtc-780	158	55	journal	journal	NOUN
ijtc-780	158	56	of	of	ADP
ijtc-780	158	57	tax	tax	PROPN
ijtc-780	158	58	&	&	CCONJ
ijtc-780	158	59	accounting	accounting	PROPN
ijtc-780	158	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	158	61	based	base	VERB
ijtc-780	158	62	on	on	ADP
ijtc-780	158	63	the	the	DET
ijtc-780	158	64	table	table	NOUN
ijtc-780	158	65	above	above	ADV
ijtc-780	158	66	,	,	PUNCT
ijtc-780	158	67	all	all	DET
ijtc-780	158	68	tolerance	tolerance	NOUN
ijtc-780	158	69	values	value	NOUN
ijtc-780	158	70	of	of	ADP
ijtc-780	158	71	independent	independent	ADJ
ijtc-780	158	72	variables	variable	NOUN
ijtc-780	158	73	are	be	AUX
ijtc-780	158	74	at	at	ADP
ijtc-780	158	75	a	a	DET
ijtc-780	158	76	number	number	NOUN
ijtc-780	158	77	greater	great	ADJ
ijtc-780	158	78	than	than	ADP
ijtc-780	158	79	0.100	0.100	NUM
ijtc-780	158	80	and	and	CCONJ
ijtc-780	158	81	an	an	DET
ijtc-780	158	82	vif	vif	NOUN
ijtc-780	158	83	value	value	NOUN
ijtc-780	158	84	is	be	AUX
ijtc-780	158	85	less	less	ADJ
ijtc-780	158	86	than	than	ADP
ijtc-780	158	87	a	a	DET
ijtc-780	158	88	value	value	NOUN
ijtc-780	158	89	of	of	ADP
ijtc-780	158	90	10.00	10.00	NUM
ijtc-780	158	91	.	.	PUNCT
ijtc-780	159	1	this	this	PRON
ijtc-780	159	2	emphasizes	emphasize	VERB
ijtc-780	159	3	that	that	SCONJ
ijtc-780	159	4	there	there	PRON
ijtc-780	159	5	are	be	VERB
ijtc-780	159	6	no	no	DET
ijtc-780	159	7	multicollinearity	multicollinearity	NOUN
ijtc-780	159	8	indications	indication	NOUN
ijtc-780	159	9	to	to	ADP
ijtc-780	159	10	the	the	DET
ijtc-780	159	11	variables	variable	NOUN
ijtc-780	159	12	.	.	PUNCT
ijtc-780	160	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-780	160	2	test	test	NOUN
ijtc-780	160	3	according	accord	VERB
ijtc-780	160	4	to	to	ADP
ijtc-780	160	5	(	(	PUNCT
ijtc-780	160	6	ghozali	ghozali	ADJ
ijtc-780	160	7	,	,	PUNCT
ijtc-780	160	8	2011	2011	NUM
ijtc-780	160	9	)	)	PUNCT
ijtc-780	160	10	,	,	PUNCT
ijtc-780	160	11	if	if	SCONJ
ijtc-780	160	12	there	there	PRON
ijtc-780	160	13	is	be	VERB
ijtc-780	160	14	no	no	DET
ijtc-780	160	15	clear	clear	ADJ
ijtc-780	160	16	pattern	pattern	NOUN
ijtc-780	160	17	on	on	ADP
ijtc-780	160	18	the	the	DET
ijtc-780	160	19	scatter	scatter	NOUN
ijtc-780	160	20	-	-	PUNCT
ijtc-780	160	21	plot	plot	NOUN
ijtc-780	160	22	,	,	PUNCT
ijtc-780	160	23	then	then	ADV
ijtc-780	160	24	there	there	PRON
ijtc-780	160	25	is	be	VERB
ijtc-780	160	26	no	no	DET
ijtc-780	160	27	heteroscedasticity	heteroscedasticity	NOUN
ijtc-780	160	28	.	.	PUNCT
ijtc-780	161	1	in	in	ADP
ijtc-780	161	2	the	the	DET
ijtc-780	161	3	y	y	PROPN
ijtc-780	161	4	axis	axis	NOUN
ijtc-780	161	5	,	,	PUNCT
ijtc-780	161	6	the	the	DET
ijtc-780	161	7	dots	dot	NOUN
ijtc-780	161	8	are	be	AUX
ijtc-780	161	9	distributed	distribute	VERB
ijtc-780	161	10	below	below	ADP
ijtc-780	161	11	or	or	CCONJ
ijtc-780	161	12	above	above	ADP
ijtc-780	161	13	zero	zero	NUM
ijtc-780	161	14	.	.	PUNCT
ijtc-780	162	1	figure	figure	NOUN
ijtc-780	162	2	3	3	NUM
ijtc-780	162	3	.	.	PUNCT
ijtc-780	162	4	scatterplots	scatterplot	NOUN
ijtc-780	162	5	source	source	NOUN
ijtc-780	162	6	:	:	PUNCT
ijtc-780	162	7	data	datum	NOUN
ijtc-780	162	8	proceed	proceed	VERB
ijtc-780	162	9	from	from	ADP
ijtc-780	162	10	the	the	DET
ijtc-780	162	11	scatterplots	scatterplot	NOUN
ijtc-780	162	12	,	,	PUNCT
ijtc-780	162	13	the	the	DET
ijtc-780	162	14	data	data	NOUN
ijtc-780	162	15	is	be	AUX
ijtc-780	162	16	spread	spread	VERB
ijtc-780	162	17	above	above	ADP
ijtc-780	162	18	and	and	CCONJ
ijtc-780	162	19	below	below	ADP
ijtc-780	162	20	the	the	DET
ijtc-780	162	21	number	number	NOUN
ijtc-780	162	22	0	0	NUM
ijtc-780	162	23	on	on	ADP
ijtc-780	162	24	the	the	DET
ijtc-780	162	25	y	y	PROPN
ijtc-780	162	26	axis	axis	NOUN
ijtc-780	162	27	.	.	PUNCT
ijtc-780	163	1	it	it	PRON
ijtc-780	163	2	does	do	AUX
ijtc-780	163	3	not	not	PART
ijtc-780	163	4	form	form	VERB
ijtc-780	163	5	a	a	DET
ijtc-780	163	6	specific	specific	ADJ
ijtc-780	163	7	pattern	pattern	NOUN
ijtc-780	163	8	,	,	PUNCT
ijtc-780	163	9	so	so	SCONJ
ijtc-780	163	10	it	it	PRON
ijtc-780	163	11	can	can	AUX
ijtc-780	163	12	be	be	AUX
ijtc-780	163	13	concluded	conclude	VERB
ijtc-780	163	14	that	that	SCONJ
ijtc-780	163	15	this	this	DET
ijtc-780	163	16	study	study	NOUN
ijtc-780	163	17	has	have	VERB
ijtc-780	163	18	no	no	DET
ijtc-780	163	19	variance	variance	NOUN
ijtc-780	163	20	of	of	ADP
ijtc-780	163	21	heteroscedasticity	heteroscedasticity	PROPN
ijtc-780	163	22	.	.	PUNCT
ijtc-780	164	1	autocorrelation	autocorrelation	NOUN
ijtc-780	164	2	test	test	NOUN
ijtc-780	164	3	autocorrelation	autocorrelation	NOUN
ijtc-780	164	4	is	be	AUX
ijtc-780	164	5	not	not	PART
ijtc-780	164	6	detected	detect	VERB
ijtc-780	164	7	if	if	SCONJ
ijtc-780	164	8	the	the	DET
ijtc-780	164	9	durbin	durbin	PROPN
ijtc-780	164	10	watson	watson	PROPN
ijtc-780	164	11	value	value	NOUN
ijtc-780	164	12	lies	lie	VERB
ijtc-780	164	13	between	between	ADP
ijtc-780	164	14	du	du	NOUN
ijtc-780	164	15	to	to	ADP
ijtc-780	164	16	(	(	PUNCT
ijtc-780	164	17	4	4	NUM
ijtc-780	164	18	-	-	NUM
ijtc-780	164	19	du	du	NOUN
ijtc-780	164	20	)	)	PUNCT
ijtc-780	164	21	.	.	PUNCT
ijtc-780	165	1	the	the	DET
ijtc-780	165	2	value	value	NOUN
ijtc-780	165	3	du	du	NOUN
ijtc-780	165	4	is	be	AUX
ijtc-780	165	5	obtained	obtain	VERB
ijtc-780	165	6	from	from	ADP
ijtc-780	165	7	the	the	DET
ijtc-780	165	8	value	value	NOUN
ijtc-780	165	9	table	table	NOUN
ijtc-780	165	10	of	of	ADP
ijtc-780	165	11	durbin	durbin	PROPN
ijtc-780	165	12	watson	watson	PROPN
ijtc-780	165	13	.	.	PUNCT
ijtc-780	166	1	based	base	VERB
ijtc-780	166	2	on	on	ADP
ijtc-780	166	3	the	the	DET
ijtc-780	166	4	quantity	quantity	NOUN
ijtc-780	166	5	variable	variable	ADJ
ijtc-780	166	6	three	three	NUM
ijtc-780	166	7	,	,	PUNCT
ijtc-780	166	8	and	and	CCONJ
ijtc-780	166	9	a	a	DET
ijtc-780	166	10	sample	sample	NOUN
ijtc-780	166	11	of	of	ADP
ijtc-780	166	12	28	28	NUM
ijtc-780	166	13	,	,	PUNCT
ijtc-780	166	14	the	the	DET
ijtc-780	166	15	value	value	NOUN
ijtc-780	166	16	of	of	ADP
ijtc-780	166	17	du	du	PROPN
ijtc-780	166	18	is	be	AUX
ijtc-780	166	19	1.6503	1.6503	NUM
ijtc-780	166	20	model	model	NOUN
ijtc-780	166	21	r	r	NOUN
ijtc-780	166	22	r	r	NOUN
ijtc-780	166	23	square	square	ADJ
ijtc-780	166	24	adjusted	adjust	VERB
ijtc-780	166	25	r	r	NOUN
ijtc-780	166	26	square	square	ADJ
ijtc-780	166	27	std	std	NOUN
ijtc-780	166	28	.	.	PUNCT
ijtc-780	167	1	error	error	NOUN
ijtc-780	167	2	of	of	ADP
ijtc-780	167	3	the	the	DET
ijtc-780	167	4	estimate	estimate	NOUN
ijtc-780	167	5	durbin	durbin	NOUN
ijtc-780	167	6	-	-	PUNCT
ijtc-780	167	7	watson	watson	NOUN
ijtc-780	167	8	1	1	NUM
ijtc-780	167	9	.264a	.264a	PROPN
ijtc-780	167	10	.070	.070	NUM
ijtc-780	168	1	-.047	-.047	PROPN
ijtc-780	168	2	4.66299	4.66299	NUM
ijtc-780	168	3	1.686	1.686	NUM
ijtc-780	168	4	table	table	NOUN
ijtc-780	168	5	2	2	NUM
ijtc-780	168	6	.	.	PUNCT
ijtc-780	168	7	models	model	NOUN
ijtc-780	168	8	summary	summary	PROPN
ijtc-780	168	9	source	source	NOUN
ijtc-780	168	10	:	:	PUNCT
ijtc-780	168	11	data	datum	NOUN
ijtc-780	168	12	proceed	proceed	VERB
ijtc-780	168	13	from	from	ADP
ijtc-780	168	14	table	table	NOUN
ijtc-780	168	15	2	2	NUM
ijtc-780	168	16	,	,	PUNCT
ijtc-780	168	17	it	it	PRON
ijtc-780	168	18	can	can	AUX
ijtc-780	168	19	be	be	AUX
ijtc-780	168	20	explained	explain	VERB
ijtc-780	168	21	that	that	SCONJ
ijtc-780	168	22	durbin	durbin	PROPN
ijtc-780	168	23	watson	watson	PROPN
ijtc-780	168	24	's	's	PART
ijtc-780	168	25	calculated	calculate	VERB
ijtc-780	168	26	value	value	NOUN
ijtc-780	168	27	of	of	ADP
ijtc-780	168	28	1.686	1.686	NUM
ijtc-780	168	29	is	be	AUX
ijtc-780	168	30	between	between	ADP
ijtc-780	168	31	the	the	DET
ijtc-780	168	32	value	value	NOUN
ijtc-780	168	33	of	of	ADP
ijtc-780	168	34	1.6503	1.6503	NUM
ijtc-780	168	35	and	and	CCONJ
ijtc-780	168	36	4	4	NUM
ijtc-780	168	37	-	-	NUM
ijtc-780	168	38	du	du	NOUN
ijtc-780	168	39	or	or	CCONJ
ijtc-780	168	40	1.6503	1.6503	NUM
ijtc-780	168	41	<	<	X
ijtc-780	168	42	1.686	1.686	NUM
ijtc-780	168	43	<	<	X
ijtc-780	168	44	2.3497	2.3497	NUM
ijtc-780	168	45	.	.	PUNCT
ijtc-780	169	1	thus	thus	ADV
ijtc-780	169	2	,	,	PUNCT
ijtc-780	169	3	the	the	DET
ijtc-780	169	4	autocorrelation	autocorrelation	NOUN
ijtc-780	169	5	in	in	ADP
ijtc-780	169	6	these	these	DET
ijtc-780	169	7	research	research	NOUN
ijtc-780	169	8	data	datum	NOUN
ijtc-780	169	9	is	be	AUX
ijtc-780	169	10	not	not	PART
ijtc-780	169	11	detected	detect	VERB
ijtc-780	169	12	.	.	PUNCT
ijtc-780	170	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	170	2	the	the	DET
ijtc-780	170	3	influence	influence	NOUN
ijtc-780	170	4	of	of	ADP
ijtc-780	170	5	operating	operate	VERB
ijtc-780	170	6	cash	cash	NOUN
ijtc-780	170	7	flows	flow	NOUN
ijtc-780	170	8	,	,	PUNCT
ijtc-780	170	9	investments	investment	NOUN
ijtc-780	170	10	cash	cash	NOUN
ijtc-780	170	11	flow	flow	NOUN
ijtc-780	170	12	,	,	PUNCT
ijtc-780	170	13	and	and	CCONJ
ijtc-780	170	14	funding	fund	VERB
ijtc-780	170	15	cash	cash	NOUN
ijtc-780	170	16	flow	flow	NOUN
ijtc-780	170	17	on	on	ADP
ijtc-780	170	18	the	the	DET
ijtc-780	170	19	company	company	NOUN
ijtc-780	170	20	value	value	NOUN
ijtc-780	170	21	in	in	ADP
ijtc-780	170	22	technology	technology	NOUN
ijtc-780	170	23	sector	sector	NOUN
ijtc-780	170	24	herman	herman	NOUN
ijtc-780	170	25	and	and	CCONJ
ijtc-780	170	26	chaidir	chaidir	PROPN
ijtc-780	170	27	556	556	NUM
ijtc-780	170	28	|	|	ADV
ijtc-780	170	29	ilomata	ilomata	PROPN
ijtc-780	170	30	international	international	ADJ
ijtc-780	170	31	journal	journal	NOUN
ijtc-780	170	32	of	of	ADP
ijtc-780	170	33	tax	tax	PROPN
ijtc-780	170	34	&	&	CCONJ
ijtc-780	170	35	accounting	accounting	PROPN
ijtc-780	170	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	170	37	multiple	multiple	ADJ
ijtc-780	170	38	linear	linear	ADJ
ijtc-780	170	39	regression	regression	NOUN
ijtc-780	170	40	test	test	NOUN
ijtc-780	170	41	to	to	PART
ijtc-780	170	42	find	find	VERB
ijtc-780	170	43	out	out	ADP
ijtc-780	170	44	whether	whether	SCONJ
ijtc-780	170	45	there	there	PRON
ijtc-780	170	46	is	be	VERB
ijtc-780	170	47	an	an	DET
ijtc-780	170	48	influence	influence	NOUN
ijtc-780	170	49	between	between	ADP
ijtc-780	170	50	independent	independent	ADJ
ijtc-780	170	51	and	and	CCONJ
ijtc-780	170	52	dependent	dependent	ADJ
ijtc-780	170	53	variables	variable	NOUN
ijtc-780	170	54	,	,	PUNCT
ijtc-780	170	55	the	the	DET
ijtc-780	170	56	researcher	researcher	NOUN
ijtc-780	170	57	used	use	VERB
ijtc-780	170	58	the	the	DET
ijtc-780	170	59	calculation	calculation	NOUN
ijtc-780	170	60	results	result	NOUN
ijtc-780	170	61	of	of	ADP
ijtc-780	170	62	the	the	DET
ijtc-780	170	63	spss	spss	PROPN
ijtc-780	170	64	application	application	NOUN
ijtc-780	170	65	,	,	PUNCT
ijtc-780	170	66	as	as	SCONJ
ijtc-780	170	67	described	describe	VERB
ijtc-780	170	68	in	in	ADP
ijtc-780	170	69	the	the	DET
ijtc-780	170	70	following	following	ADJ
ijtc-780	170	71	coefficients	coefficient	NOUN
ijtc-780	170	72	:	:	PUNCT
ijtc-780	170	73	table	table	NOUN
ijtc-780	170	74	3	3	NUM
ijtc-780	170	75	.	.	PROPN
ijtc-780	170	76	coefficients	coefficient	NOUN
ijtc-780	170	77	source	source	NOUN
ijtc-780	170	78	:	:	PUNCT
ijtc-780	170	79	data	datum	NOUN
ijtc-780	170	80	proceed	proceed	VERB
ijtc-780	170	81	from	from	ADP
ijtc-780	170	82	table	table	NOUN
ijtc-780	170	83	3	3	NUM
ijtc-780	170	84	,	,	PUNCT
ijtc-780	170	85	it	it	PRON
ijtc-780	170	86	can	can	AUX
ijtc-780	170	87	be	be	AUX
ijtc-780	170	88	inferred	infer	VERB
ijtc-780	170	89	that	that	SCONJ
ijtc-780	170	90	the	the	DET
ijtc-780	170	91	significance	significance	NOUN
ijtc-780	170	92	value	value	NOUN
ijtc-780	170	93	of	of	ADP
ijtc-780	170	94	operating	operate	VERB
ijtc-780	170	95	cash	cash	NOUN
ijtc-780	170	96	flow	flow	NOUN
ijtc-780	170	97	is	be	AUX
ijtc-780	170	98	0.254	0.254	NUM
ijtc-780	170	99	>	>	PUNCT
ijtc-780	170	100	0.05	0.05	NUM
ijtc-780	170	101	and	and	CCONJ
ijtc-780	170	102	the	the	DET
ijtc-780	170	103	comparison	comparison	NOUN
ijtc-780	170	104	between	between	ADP
ijtc-780	170	105	the	the	DET
ijtc-780	170	106	calculated	calculate	VERB
ijtc-780	170	107	value	value	NOUN
ijtc-780	170	108	and	and	CCONJ
ijtc-780	170	109	the	the	DET
ijtc-780	170	110	table	table	NOUN
ijtc-780	170	111	t	t	NOUN
ijtc-780	170	112	is	be	AUX
ijtc-780	170	113	-1.168	-1.168	NOUN
ijtc-780	170	114	<	<	X
ijtc-780	170	115	2.0639	2.0639	NUM
ijtc-780	170	116	.	.	PUNCT
ijtc-780	171	1	therefore	therefore	ADV
ijtc-780	171	2	,	,	PUNCT
ijtc-780	171	3	it	it	PRON
ijtc-780	171	4	can	can	AUX
ijtc-780	171	5	be	be	AUX
ijtc-780	171	6	concluded	conclude	VERB
ijtc-780	171	7	that	that	SCONJ
ijtc-780	171	8	there	there	PRON
ijtc-780	171	9	is	be	VERB
ijtc-780	171	10	no	no	DET
ijtc-780	171	11	effect	effect	NOUN
ijtc-780	171	12	and	and	CCONJ
ijtc-780	171	13	no	no	DET
ijtc-780	171	14	significance	significance	NOUN
ijtc-780	171	15	between	between	ADP
ijtc-780	171	16	variable	variable	NOUN
ijtc-780	171	17	x1	x1	PROPN
ijtc-780	171	18	(	(	PUNCT
ijtc-780	171	19	operating	operate	VERB
ijtc-780	171	20	cash	cash	NOUN
ijtc-780	171	21	flow	flow	NOUN
ijtc-780	171	22	)	)	PUNCT
ijtc-780	171	23	against	against	ADP
ijtc-780	171	24	variable	variable	ADJ
ijtc-780	171	25	y	y	PROPN
ijtc-780	171	26	(	(	PUNCT
ijtc-780	171	27	firm	firm	ADJ
ijtc-780	171	28	value	value	NOUN
ijtc-780	171	29	)	)	PUNCT
ijtc-780	171	30	.	.	PUNCT
ijtc-780	172	1	the	the	DET
ijtc-780	172	2	effects	effect	NOUN
ijtc-780	172	3	of	of	ADP
ijtc-780	172	4	the	the	DET
ijtc-780	172	5	investment	investment	NOUN
ijtc-780	172	6	cash	cash	NOUN
ijtc-780	172	7	flow	flow	NOUN
ijtc-780	172	8	on	on	ADP
ijtc-780	172	9	firm	firm	ADJ
ijtc-780	172	10	value	value	NOUN
ijtc-780	172	11	can	can	AUX
ijtc-780	172	12	also	also	ADV
ijtc-780	172	13	be	be	AUX
ijtc-780	172	14	seen	see	VERB
ijtc-780	172	15	in	in	ADP
ijtc-780	172	16	the	the	DET
ijtc-780	172	17	table	table	NOUN
ijtc-780	172	18	.	.	PUNCT
ijtc-780	173	1	it	it	PRON
ijtc-780	173	2	is	be	AUX
ijtc-780	173	3	emphasized	emphasize	VERB
ijtc-780	173	4	that	that	SCONJ
ijtc-780	173	5	the	the	DET
ijtc-780	173	6	value	value	NOUN
ijtc-780	173	7	of	of	ADP
ijtc-780	173	8	significance	significance	NOUN
ijtc-780	173	9	on	on	ADP
ijtc-780	173	10	investment	investment	NOUN
ijtc-780	173	11	cash	cash	NOUN
ijtc-780	173	12	flow	flow	NOUN
ijtc-780	173	13	0.254	0.254	NUM
ijtc-780	173	14	>	>	SYM
ijtc-780	173	15	0.05	0.05	NUM
ijtc-780	173	16	and	and	CCONJ
ijtc-780	173	17	the	the	DET
ijtc-780	173	18	value	value	NOUN
ijtc-780	173	19	of	of	ADP
ijtc-780	173	20	t	t	PROPN
ijtc-780	173	21	count	count	NOUN
ijtc-780	173	22	<	<	X
ijtc-780	173	23	value	value	NOUN
ijtc-780	173	24	of	of	ADP
ijtc-780	173	25	t	t	NOUN
ijtc-780	173	26	table	table	NOUN
ijtc-780	173	27	(	(	PUNCT
ijtc-780	173	28	2.0639	2.0639	NUM
ijtc-780	173	29	>	>	SYM
ijtc-780	173	30	0.578	0.578	NUM
ijtc-780	173	31	)	)	PUNCT
ijtc-780	173	32	.	.	PUNCT
ijtc-780	174	1	the	the	DET
ijtc-780	174	2	conclusion	conclusion	NOUN
ijtc-780	174	3	is	be	AUX
ijtc-780	174	4	that	that	SCONJ
ijtc-780	174	5	there	there	PRON
ijtc-780	174	6	is	be	VERB
ijtc-780	174	7	no	no	DET
ijtc-780	174	8	influence	influence	NOUN
ijtc-780	174	9	between	between	ADP
ijtc-780	174	10	variable	variable	ADJ
ijtc-780	174	11	x2	x2	NOUN
ijtc-780	174	12	(	(	PUNCT
ijtc-780	174	13	investment	investment	NOUN
ijtc-780	174	14	cash	cash	NOUN
ijtc-780	174	15	flow	flow	NOUN
ijtc-780	174	16	)	)	PUNCT
ijtc-780	174	17	and	and	CCONJ
ijtc-780	174	18	variable	variable	ADJ
ijtc-780	174	19	y	y	PROPN
ijtc-780	174	20	(	(	PUNCT
ijtc-780	174	21	firm	firm	ADJ
ijtc-780	174	22	value	value	NOUN
ijtc-780	174	23	)	)	PUNCT
ijtc-780	174	24	.	.	PUNCT
ijtc-780	175	1	similarly	similarly	ADV
ijtc-780	175	2	,	,	PUNCT
ijtc-780	175	3	variable	variable	ADJ
ijtc-780	175	4	x3	x3	NOUN
ijtc-780	175	5	(	(	PUNCT
ijtc-780	175	6	funding	fund	VERB
ijtc-780	175	7	cash	cash	NOUN
ijtc-780	175	8	flow	flow	NOUN
ijtc-780	175	9	)	)	PUNCT
ijtc-780	175	10	bears	bear	VERB
ijtc-780	175	11	no	no	DET
ijtc-780	175	12	effect	effect	NOUN
ijtc-780	175	13	and	and	CCONJ
ijtc-780	175	14	there	there	PRON
ijtc-780	175	15	is	be	VERB
ijtc-780	175	16	no	no	DET
ijtc-780	175	17	such	such	ADJ
ijtc-780	175	18	significant	significant	ADJ
ijtc-780	175	19	variable	variable	ADJ
ijtc-780	175	20	y	y	NOUN
ijtc-780	175	21	or	or	CCONJ
ijtc-780	175	22	company	company	NOUN
ijtc-780	175	23	value	value	NOUN
ijtc-780	175	24	,	,	PUNCT
ijtc-780	175	25	this	this	PRON
ijtc-780	175	26	is	be	AUX
ijtc-780	175	27	because	because	SCONJ
ijtc-780	175	28	the	the	DET
ijtc-780	175	29	sig	sig	NOUN
ijtc-780	175	30	value	value	NOUN
ijtc-780	175	31	is	be	AUX
ijtc-780	175	32	0.982	0.982	NUM
ijtc-780	175	33	>	>	PUNCT
ijtc-780	175	34	0.05	0.05	NUM
ijtc-780	175	35	and	and	CCONJ
ijtc-780	175	36	t	t	NOUN
ijtc-780	175	37	count	count	NOUN
ijtc-780	175	38	is	be	AUX
ijtc-780	175	39	<	<	X
ijtc-780	175	40	t	t	NOUN
ijtc-780	175	41	table	table	NOUN
ijtc-780	175	42	(	(	PUNCT
ijtc-780	175	43	0.023	0.023	NUM
ijtc-780	175	44	<	<	X
ijtc-780	175	45	2.0639	2.0639	NUM
ijtc-780	175	46	)	)	PUNCT
ijtc-780	175	47	.	.	PUNCT
ijtc-780	176	1	as	as	ADP
ijtc-780	176	2	for	for	ADP
ijtc-780	176	3	the	the	DET
ijtc-780	176	4	f	f	PROPN
ijtc-780	176	5	test	test	NOUN
ijtc-780	176	6	(	(	PUNCT
ijtc-780	176	7	simultaneous	simultaneous	ADJ
ijtc-780	176	8	)	)	PUNCT
ijtc-780	176	9	,	,	PUNCT
ijtc-780	176	10	the	the	DET
ijtc-780	176	11	results	result	NOUN
ijtc-780	176	12	are	be	AUX
ijtc-780	176	13	shown	show	VERB
ijtc-780	176	14	in	in	ADP
ijtc-780	176	15	anova	anova	PROPN
ijtc-780	176	16	table	table	NOUN
ijtc-780	176	17	below	below	ADV
ijtc-780	176	18	:	:	PUNCT
ijtc-780	176	19	model	model	NOUN
ijtc-780	176	20	sum	sum	NOUN
ijtc-780	176	21	of	of	ADP
ijtc-780	176	22	squares	square	NOUN
ijtc-780	177	1	df	df	PROPN
ijtc-780	177	2	mean	mean	PROPN
ijtc-780	177	3	square	square	PROPN
ijtc-780	177	4	f	f	PROPN
ijtc-780	177	5	sig	sig	PROPN
ijtc-780	177	6	.	.	PROPN
ijtc-780	177	7	1	1	NUM
ijtc-780	177	8	regression	regression	VERB
ijtc-780	177	9	39.013	39.013	NUM
ijtc-780	177	10	3	3	NUM
ijtc-780	177	11	13.004	13.004	NUM
ijtc-780	177	12	.598	.598	NUM
ijtc-780	178	1	.622b	.622b	PROPN
ijtc-780	178	2	residual	residual	ADJ
ijtc-780	178	3	521.844	521.844	NUM
ijtc-780	178	4	24	24	NUM
ijtc-780	178	5	21.744	21.744	NUM
ijtc-780	178	6	total	total	ADJ
ijtc-780	178	7	560.857	560.857	NUM
ijtc-780	178	8	27	27	NUM
ijtc-780	178	9	table	table	NOUN
ijtc-780	178	10	4	4	NUM
ijtc-780	178	11	.	.	PUNCT
ijtc-780	178	12	anova	anova	PROPN
ijtc-780	178	13	source	source	PROPN
ijtc-780	178	14	:	:	PUNCT
ijtc-780	178	15	data	datum	NOUN
ijtc-780	178	16	proceed	proceed	VERB
ijtc-780	178	17	model	model	NOUN
ijtc-780	178	18	unstandardized	unstandardized	ADJ
ijtc-780	178	19	coefficients	coefficient	NOUN
ijtc-780	178	20	standardized	standardize	VERB
ijtc-780	178	21	coefficients	coefficient	NOUN
ijtc-780	178	22	t	t	PROPN
ijtc-780	178	23	sig	sig	PROPN
ijtc-780	178	24	.	.	PUNCT
ijtc-780	179	1	b	b	X
ijtc-780	179	2	std	std	PROPN
ijtc-780	179	3	.	.	NOUN
ijtc-780	179	4	error	error	NOUN
ijtc-780	179	5	beta	beta	NOUN
ijtc-780	179	6	1	1	NUM
ijtc-780	179	7	(	(	PUNCT
ijtc-780	179	8	constant	constant	ADJ
ijtc-780	179	9	)	)	PUNCT
ijtc-780	179	10	3.848	3.848	NUM
ijtc-780	179	11	.946	.946	NUM
ijtc-780	179	12	4.066	4.066	NUM
ijtc-780	179	13	.000	.000	NUM
ijtc-780	180	1	x1	x1	NUM
ijtc-780	180	2	-8.811	-8.811	SYM
ijtc-780	180	3	7.546	7.546	NUM
ijtc-780	180	4	-.248	-.248	PROPN
ijtc-780	180	5	-1.168	-1.168	X
ijtc-780	180	6	.254	.254	NUM
ijtc-780	180	7	x2	x2	PROPN
ijtc-780	180	8	4.120	4.120	NUM
ijtc-780	180	9	7.307	7.307	NUM
ijtc-780	180	10	.171	.171	NUM
ijtc-780	180	11	.564	.564	NUM
ijtc-780	180	12	.578	.578	NUM
ijtc-780	181	1	x3	x3	VERB
ijtc-780	181	2	.090	.090	NUM
ijtc-780	181	3	3.980	3.980	NUM
ijtc-780	181	4	.007	.007	NUM
ijtc-780	181	5	.023	.023	NUM
ijtc-780	181	6	.982	.982	NUM
ijtc-780	181	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	181	8	the	the	DET
ijtc-780	181	9	influence	influence	NOUN
ijtc-780	181	10	of	of	ADP
ijtc-780	181	11	operating	operate	VERB
ijtc-780	181	12	cash	cash	NOUN
ijtc-780	181	13	flows	flow	NOUN
ijtc-780	181	14	,	,	PUNCT
ijtc-780	181	15	investments	investment	NOUN
ijtc-780	181	16	cash	cash	NOUN
ijtc-780	181	17	flow	flow	NOUN
ijtc-780	181	18	,	,	PUNCT
ijtc-780	181	19	and	and	CCONJ
ijtc-780	181	20	funding	fund	VERB
ijtc-780	181	21	cash	cash	NOUN
ijtc-780	181	22	flow	flow	NOUN
ijtc-780	181	23	on	on	ADP
ijtc-780	181	24	the	the	DET
ijtc-780	181	25	company	company	NOUN
ijtc-780	181	26	value	value	NOUN
ijtc-780	181	27	in	in	ADP
ijtc-780	181	28	technology	technology	NOUN
ijtc-780	181	29	sector	sector	NOUN
ijtc-780	181	30	herman	herman	NOUN
ijtc-780	181	31	and	and	CCONJ
ijtc-780	181	32	chaidir	chaidir	PROPN
ijtc-780	181	33	557	557	NUM
ijtc-780	181	34	|	|	ADV
ijtc-780	181	35	ilomata	ilomata	PROPN
ijtc-780	181	36	international	international	ADJ
ijtc-780	181	37	journal	journal	NOUN
ijtc-780	181	38	of	of	ADP
ijtc-780	181	39	tax	tax	PROPN
ijtc-780	181	40	&	&	CCONJ
ijtc-780	181	41	accounting	accounting	PROPN
ijtc-780	181	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	181	43	the	the	DET
ijtc-780	181	44	table	table	NOUN
ijtc-780	181	45	above	above	ADV
ijtc-780	181	46	shows	show	VERB
ijtc-780	181	47	that	that	SCONJ
ijtc-780	181	48	the	the	DET
ijtc-780	181	49	significance	significance	NOUN
ijtc-780	181	50	value	value	NOUN
ijtc-780	181	51	is	be	AUX
ijtc-780	181	52	0.622	0.622	NUM
ijtc-780	181	53	>	>	PUNCT
ijtc-780	181	54	0.05	0.05	NUM
ijtc-780	181	55	,	,	PUNCT
ijtc-780	181	56	so	so	SCONJ
ijtc-780	181	57	it	it	PRON
ijtc-780	181	58	can	can	AUX
ijtc-780	181	59	be	be	AUX
ijtc-780	181	60	concluded	conclude	VERB
ijtc-780	181	61	that	that	SCONJ
ijtc-780	181	62	all	all	DET
ijtc-780	181	63	independent	independent	ADJ
ijtc-780	181	64	variables	variable	NOUN
ijtc-780	181	65	have	have	VERB
ijtc-780	181	66	no	no	DET
ijtc-780	181	67	influence	influence	NOUN
ijtc-780	181	68	and	and	CCONJ
ijtc-780	181	69	are	be	AUX
ijtc-780	181	70	not	not	PART
ijtc-780	181	71	significant	significant	ADJ
ijtc-780	181	72	to	to	ADP
ijtc-780	181	73	the	the	DET
ijtc-780	181	74	dependent	dependent	ADJ
ijtc-780	181	75	variable	variable	NOUN
ijtc-780	181	76	.	.	PUNCT
ijtc-780	182	1	model	model	NOUN
ijtc-780	182	2	r	r	NOUN
ijtc-780	182	3	r	r	NOUN
ijtc-780	182	4	square	square	ADJ
ijtc-780	182	5	adjusted	adjust	VERB
ijtc-780	182	6	r	r	NOUN
ijtc-780	182	7	square	square	ADJ
ijtc-780	182	8	std	std	NOUN
ijtc-780	182	9	.	.	PUNCT
ijtc-780	182	10	error	error	NOUN
ijtc-780	182	11	of	of	ADP
ijtc-780	182	12	the	the	DET
ijtc-780	182	13	estimate	estimate	NOUN
ijtc-780	182	14	durbin	durbin	NOUN
ijtc-780	182	15	-	-	PUNCT
ijtc-780	182	16	watson	watson	NOUN
ijtc-780	182	17	1	1	NUM
ijtc-780	182	18	.264a	.264a	PROPN
ijtc-780	182	19	.070	.070	NUM
ijtc-780	183	1	-.047	-.047	PROPN
ijtc-780	183	2	4.66299	4.66299	NUM
ijtc-780	183	3	1.686	1.686	NUM
ijtc-780	183	4	table	table	NOUN
ijtc-780	183	5	5	5	NUM
ijtc-780	183	6	.	.	PUNCT
ijtc-780	183	7	model	model	PROPN
ijtc-780	183	8	summary	summary	PROPN
ijtc-780	183	9	source	source	NOUN
ijtc-780	183	10	:	:	PUNCT
ijtc-780	183	11	data	datum	NOUN
ijtc-780	183	12	proceed	proceed	VERB
ijtc-780	183	13	the	the	DET
ijtc-780	183	14	r	r	NOUN
ijtc-780	183	15	-	-	PUNCT
ijtc-780	183	16	square	square	ADJ
ijtc-780	183	17	value	value	NOUN
ijtc-780	183	18	of	of	ADP
ijtc-780	183	19	the	the	DET
ijtc-780	183	20	table	table	NOUN
ijtc-780	183	21	above	above	ADP
ijtc-780	183	22	states	state	NOUN
ijtc-780	183	23	that	that	SCONJ
ijtc-780	183	24	the	the	DET
ijtc-780	183	25	information	information	NOUN
ijtc-780	183	26	of	of	ADP
ijtc-780	183	27	x	x	SYM
ijtc-780	183	28	variable	variable	NOUN
ijtc-780	183	29	is	be	AUX
ijtc-780	183	30	only	only	ADV
ijtc-780	183	31	able	able	ADJ
ijtc-780	183	32	to	to	PART
ijtc-780	183	33	explain	explain	VERB
ijtc-780	183	34	as	as	ADV
ijtc-780	183	35	much	much	ADJ
ijtc-780	183	36	as	as	ADP
ijtc-780	183	37	26	26	NUM
ijtc-780	183	38	%	%	NOUN
ijtc-780	183	39	of	of	ADP
ijtc-780	183	40	variable	variable	ADJ
ijtc-780	183	41	y	y	PROPN
ijtc-780	183	42	,	,	PUNCT
ijtc-780	183	43	the	the	DET
ijtc-780	183	44	rest	rest	NOUN
ijtc-780	183	45	is	be	AUX
ijtc-780	183	46	explained	explain	VERB
ijtc-780	183	47	by	by	ADP
ijtc-780	183	48	the	the	DET
ijtc-780	183	49	other	other	ADJ
ijtc-780	183	50	variable	variable	NOUN
ijtc-780	183	51	.	.	PUNCT
ijtc-780	184	1	from	from	ADP
ijtc-780	184	2	the	the	DET
ijtc-780	184	3	research	research	NOUN
ijtc-780	184	4	results	result	NOUN
ijtc-780	184	5	,	,	PUNCT
ijtc-780	184	6	it	it	PRON
ijtc-780	184	7	can	can	AUX
ijtc-780	184	8	be	be	AUX
ijtc-780	184	9	summarized	summarize	VERB
ijtc-780	184	10	that	that	SCONJ
ijtc-780	184	11	the	the	DET
ijtc-780	184	12	operational	operational	ADJ
ijtc-780	184	13	cash	cash	NOUN
ijtc-780	184	14	flow	flow	NOUN
ijtc-780	184	15	in	in	ADP
ijtc-780	184	16	technology	technology	NOUN
ijtc-780	184	17	companies	company	NOUN
ijtc-780	184	18	has	have	VERB
ijtc-780	184	19	no	no	DET
ijtc-780	184	20	effect	effect	NOUN
ijtc-780	184	21	on	on	ADP
ijtc-780	184	22	firm	firm	ADJ
ijtc-780	184	23	value	value	NOUN
ijtc-780	184	24	.	.	PUNCT
ijtc-780	185	1	cash	cash	NOUN
ijtc-780	185	2	flow	flow	NOUN
ijtc-780	185	3	generated	generate	VERB
ijtc-780	185	4	from	from	ADP
ijtc-780	185	5	the	the	DET
ijtc-780	185	6	main	main	ADJ
ijtc-780	185	7	activities	activity	NOUN
ijtc-780	185	8	of	of	ADP
ijtc-780	185	9	technology	technology	NOUN
ijtc-780	185	10	companies	company	NOUN
ijtc-780	185	11	,	,	PUNCT
ijtc-780	185	12	although	although	SCONJ
ijtc-780	185	13	fluctuating	fluctuate	VERB
ijtc-780	185	14	,	,	PUNCT
ijtc-780	185	15	has	have	VERB
ijtc-780	185	16	no	no	DET
ijtc-780	185	17	impact	impact	NOUN
ijtc-780	185	18	since	since	SCONJ
ijtc-780	185	19	the	the	DET
ijtc-780	185	20	increase	increase	NOUN
ijtc-780	185	21	in	in	ADP
ijtc-780	185	22	cash	cash	NOUN
ijtc-780	185	23	value	value	NOUN
ijtc-780	185	24	generation	generation	NOUN
ijtc-780	185	25	is	be	AUX
ijtc-780	185	26	considered	consider	VERB
ijtc-780	185	27	small	small	ADJ
ijtc-780	185	28	and	and	CCONJ
ijtc-780	185	29	insignificant	insignificant	ADJ
ijtc-780	185	30	to	to	PART
ijtc-780	185	31	increase	increase	VERB
ijtc-780	185	32	both	both	DET
ijtc-780	185	33	the	the	DET
ijtc-780	185	34	equity	equity	NOUN
ijtc-780	185	35	and	and	CCONJ
ijtc-780	185	36	the	the	DET
ijtc-780	185	37	market	market	NOUN
ijtc-780	185	38	value	value	NOUN
ijtc-780	185	39	of	of	ADP
ijtc-780	185	40	the	the	DET
ijtc-780	185	41	company	company	NOUN
ijtc-780	185	42	.	.	PUNCT
ijtc-780	186	1	it	it	PRON
ijtc-780	186	2	is	be	AUX
ijtc-780	186	3	a	a	DET
ijtc-780	186	4	challenge	challenge	NOUN
ijtc-780	186	5	for	for	SCONJ
ijtc-780	186	6	companies	company	NOUN
ijtc-780	186	7	in	in	ADP
ijtc-780	186	8	technology	technology	NOUN
ijtc-780	186	9	sector	sector	NOUN
ijtc-780	186	10	to	to	PART
ijtc-780	186	11	increase	increase	VERB
ijtc-780	186	12	cash	cash	NOUN
ijtc-780	186	13	flow	flow	NOUN
ijtc-780	186	14	from	from	ADP
ijtc-780	186	15	operating	operate	VERB
ijtc-780	186	16	activities	activity	NOUN
ijtc-780	186	17	during	during	ADP
ijtc-780	186	18	the	the	DET
ijtc-780	186	19	covid	covid	PROPN
ijtc-780	186	20	conditions	condition	NOUN
ijtc-780	186	21	and	and	CCONJ
ijtc-780	186	22	post	post	ADJ
ijtc-780	186	23	-	-	ADJ
ijtc-780	186	24	covid	covid	ADJ
ijtc-780	186	25	recovery	recovery	NOUN
ijtc-780	186	26	.	.	PUNCT
ijtc-780	187	1	the	the	DET
ijtc-780	187	2	obstacles	obstacle	NOUN
ijtc-780	187	3	such	such	ADJ
ijtc-780	187	4	as	as	ADP
ijtc-780	187	5	the	the	DET
ijtc-780	187	6	closures	closure	NOUN
ijtc-780	187	7	of	of	ADP
ijtc-780	187	8	businesses	business	NOUN
ijtc-780	187	9	,	,	PUNCT
ijtc-780	187	10	the	the	DET
ijtc-780	187	11	decrease	decrease	NOUN
ijtc-780	187	12	in	in	ADP
ijtc-780	187	13	public	public	ADJ
ijtc-780	187	14	purchasing	purchasing	NOUN
ijtc-780	187	15	power	power	NOUN
ijtc-780	187	16	,	,	PUNCT
ijtc-780	187	17	as	as	ADV
ijtc-780	187	18	well	well	ADV
ijtc-780	187	19	as	as	ADP
ijtc-780	187	20	the	the	DET
ijtc-780	187	21	stagnancy	stagnancy	NOUN
ijtc-780	187	22	of	of	ADP
ijtc-780	187	23	product	product	NOUN
ijtc-780	187	24	distribution	distribution	NOUN
ijtc-780	187	25	flows	flow	VERB
ijtc-780	187	26	undoubtedly	undoubtedly	ADV
ijtc-780	187	27	contributed	contribute	VERB
ijtc-780	187	28	to	to	ADP
ijtc-780	187	29	the	the	DET
ijtc-780	187	30	existing	exist	VERB
ijtc-780	187	31	matters	matter	NOUN
ijtc-780	187	32	.	.	PUNCT
ijtc-780	188	1	further	further	ADJ
ijtc-780	188	2	consequences	consequence	NOUN
ijtc-780	188	3	,	,	PUNCT
ijtc-780	188	4	investment	investment	NOUN
ijtc-780	188	5	activities	activity	NOUN
ijtc-780	188	6	have	have	VERB
ijtc-780	188	7	no	no	DET
ijtc-780	188	8	effect	effect	NOUN
ijtc-780	188	9	on	on	ADP
ijtc-780	188	10	the	the	DET
ijtc-780	188	11	firm	firm	ADJ
ijtc-780	188	12	value	value	NOUN
ijtc-780	188	13	of	of	ADP
ijtc-780	188	14	technology	technology	NOUN
ijtc-780	188	15	-	-	PUNCT
ijtc-780	188	16	based	base	VERB
ijtc-780	188	17	businesses	business	NOUN
ijtc-780	188	18	due	due	ADJ
ijtc-780	188	19	to	to	ADP
ijtc-780	188	20	the	the	DET
ijtc-780	188	21	negative	negative	ADJ
ijtc-780	188	22	cash	cash	NOUN
ijtc-780	188	23	flow	flow	NOUN
ijtc-780	188	24	investment	investment	NOUN
ijtc-780	188	25	.	.	PUNCT
ijtc-780	189	1	from	from	ADP
ijtc-780	189	2	the	the	DET
ijtc-780	189	3	samples	sample	NOUN
ijtc-780	189	4	used	use	VERB
ijtc-780	189	5	in	in	ADP
ijtc-780	189	6	this	this	DET
ijtc-780	189	7	study	study	NOUN
ijtc-780	189	8	,	,	PUNCT
ijtc-780	189	9	only	only	ADV
ijtc-780	189	10	one	one	NUM
ijtc-780	189	11	company	company	NOUN
ijtc-780	189	12	indicated	indicate	VERB
ijtc-780	189	13	a	a	DET
ijtc-780	189	14	positive	positive	ADJ
ijtc-780	189	15	cash	cash	NOUN
ijtc-780	189	16	flow	flow	NOUN
ijtc-780	189	17	of	of	ADP
ijtc-780	189	18	investment	investment	NOUN
ijtc-780	189	19	value	value	NOUN
ijtc-780	189	20	in	in	ADP
ijtc-780	189	21	2019	2019	NUM
ijtc-780	189	22	,	,	PUNCT
ijtc-780	189	23	in	in	ADP
ijtc-780	189	24	which	which	PRON
ijtc-780	189	25	assets	asset	NOUN
ijtc-780	189	26	in	in	ADP
ijtc-780	189	27	the	the	DET
ijtc-780	189	28	form	form	NOUN
ijtc-780	189	29	of	of	ADP
ijtc-780	189	30	cash	cash	NOUN
ijtc-780	189	31	for	for	ADP
ijtc-780	189	32	investment	investment	NOUN
ijtc-780	189	33	activities	activity	NOUN
ijtc-780	189	34	such	such	ADJ
ijtc-780	189	35	as	as	ADP
ijtc-780	189	36	buying	buy	VERB
ijtc-780	189	37	fixed	fix	VERB
ijtc-780	189	38	assets	asset	NOUN
ijtc-780	189	39	,	,	PUNCT
ijtc-780	189	40	purchase	purchase	NOUN
ijtc-780	189	41	of	of	ADP
ijtc-780	189	42	shares	share	NOUN
ijtc-780	189	43	,	,	PUNCT
ijtc-780	189	44	or	or	CCONJ
ijtc-780	189	45	purchase	purchase	NOUN
ijtc-780	189	46	of	of	ADP
ijtc-780	189	47	other	other	ADJ
ijtc-780	189	48	company	company	NOUN
ijtc-780	189	49	debt	debt	NOUN
ijtc-780	189	50	securities	security	NOUN
ijtc-780	189	51	are	be	AUX
ijtc-780	189	52	signified	signify	VERB
ijtc-780	189	53	.	.	PUNCT
ijtc-780	190	1	similarly	similarly	ADV
ijtc-780	190	2	,	,	PUNCT
ijtc-780	190	3	the	the	DET
ijtc-780	190	4	cash	cash	NOUN
ijtc-780	190	5	flow	flow	NOUN
ijtc-780	190	6	of	of	ADP
ijtc-780	190	7	funding	funding	NOUN
ijtc-780	190	8	is	be	AUX
ijtc-780	190	9	impactless	impactless	ADJ
ijtc-780	190	10	where	where	SCONJ
ijtc-780	190	11	cash	cash	NOUN
ijtc-780	190	12	obtained	obtain	VERB
ijtc-780	190	13	from	from	ADP
ijtc-780	190	14	financing	financing	NOUN
ijtc-780	190	15	activities	activity	NOUN
ijtc-780	190	16	has	have	VERB
ijtc-780	190	17	no	no	DET
ijtc-780	190	18	effect	effect	NOUN
ijtc-780	190	19	on	on	ADP
ijtc-780	190	20	the	the	DET
ijtc-780	190	21	value	value	NOUN
ijtc-780	190	22	of	of	ADP
ijtc-780	190	23	the	the	DET
ijtc-780	190	24	company	company	NOUN
ijtc-780	190	25	.	.	PUNCT
ijtc-780	191	1	the	the	DET
ijtc-780	191	2	results	result	NOUN
ijtc-780	191	3	of	of	ADP
ijtc-780	191	4	this	this	DET
ijtc-780	191	5	study	study	NOUN
ijtc-780	191	6	are	be	AUX
ijtc-780	191	7	not	not	PART
ijtc-780	191	8	in	in	ADP
ijtc-780	191	9	line	line	NOUN
ijtc-780	191	10	with	with	ADP
ijtc-780	191	11	the	the	DET
ijtc-780	191	12	results	result	NOUN
ijtc-780	191	13	of	of	ADP
ijtc-780	191	14	a	a	DET
ijtc-780	191	15	research	research	NOUN
ijtc-780	191	16	conducted	conduct	VERB
ijtc-780	191	17	by	by	ADP
ijtc-780	191	18	(	(	PUNCT
ijtc-780	191	19	fajri	fajri	PROPN
ijtc-780	191	20	&	&	CCONJ
ijtc-780	191	21	juanda	juanda	PROPN
ijtc-780	191	22	,	,	PUNCT
ijtc-780	191	23	2021	2021	NUM
ijtc-780	191	24	)	)	PUNCT
ijtc-780	191	25	,	,	PUNCT
ijtc-780	191	26	but	but	CCONJ
ijtc-780	191	27	in	in	ADP
ijtc-780	191	28	accordance	accordance	NOUN
ijtc-780	191	29	with	with	ADP
ijtc-780	191	30	the	the	DET
ijtc-780	191	31	study	study	NOUN
ijtc-780	191	32	by	by	ADP
ijtc-780	191	33	(	(	PUNCT
ijtc-780	191	34	paraditya	paraditya	PROPN
ijtc-780	191	35	et	et	PROPN
ijtc-780	191	36	al	al	PROPN
ijtc-780	191	37	.	.	PROPN
ijtc-780	191	38	,	,	PUNCT
ijtc-780	191	39	2021	2021	NUM
ijtc-780	191	40	)	)	PUNCT
ijtc-780	191	41	which	which	PRON
ijtc-780	191	42	stated	state	VERB
ijtc-780	191	43	that	that	SCONJ
ijtc-780	191	44	there	there	PRON
ijtc-780	191	45	is	be	VERB
ijtc-780	191	46	no	no	DET
ijtc-780	191	47	effect	effect	NOUN
ijtc-780	191	48	of	of	ADP
ijtc-780	191	49	operating	operate	VERB
ijtc-780	191	50	cash	cash	NOUN
ijtc-780	191	51	flow	flow	NOUN
ijtc-780	191	52	and	and	CCONJ
ijtc-780	191	53	investment	investment	NOUN
ijtc-780	191	54	cash	cash	NOUN
ijtc-780	191	55	flow	flow	NOUN
ijtc-780	191	56	on	on	ADP
ijtc-780	191	57	the	the	DET
ijtc-780	191	58	company	company	NOUN
ijtc-780	191	59	value	value	NOUN
ijtc-780	191	60	.	.	PUNCT
ijtc-780	192	1	conclusions	conclusion	NOUN
ijtc-780	192	2	the	the	DET
ijtc-780	192	3	study	study	NOUN
ijtc-780	192	4	illustrates	illustrate	VERB
ijtc-780	192	5	that	that	SCONJ
ijtc-780	192	6	cash	cash	NOUN
ijtc-780	192	7	flows	flow	VERB
ijtc-780	192	8	,	,	PUNCT
ijtc-780	192	9	be	be	AUX
ijtc-780	192	10	it	it	PRON
ijtc-780	192	11	for	for	ADP
ijtc-780	192	12	operational	operational	ADJ
ijtc-780	192	13	,	,	PUNCT
ijtc-780	192	14	investment	investment	NOUN
ijtc-780	192	15	or	or	CCONJ
ijtc-780	192	16	financing	financing	NOUN
ijtc-780	192	17	,	,	PUNCT
ijtc-780	192	18	have	have	VERB
ijtc-780	192	19	no	no	DET
ijtc-780	192	20	effect	effect	NOUN
ijtc-780	192	21	on	on	ADP
ijtc-780	192	22	the	the	DET
ijtc-780	192	23	firm	firm	ADJ
ijtc-780	192	24	value	value	NOUN
ijtc-780	192	25	of	of	ADP
ijtc-780	192	26	companies	company	NOUN
ijtc-780	192	27	in	in	ADP
ijtc-780	192	28	technology	technology	NOUN
ijtc-780	192	29	sector	sector	NOUN
ijtc-780	192	30	listed	list	VERB
ijtc-780	192	31	on	on	ADP
ijtc-780	192	32	the	the	DET
ijtc-780	192	33	indonesia	indonesia	PROPN
ijtc-780	192	34	stock	stock	PROPN
ijtc-780	192	35	exchange	exchange	PROPN
ijtc-780	192	36	.	.	PUNCT
ijtc-780	193	1	it	it	PRON
ijtc-780	193	2	is	be	AUX
ijtc-780	193	3	obvious	obvious	ADJ
ijtc-780	193	4	that	that	SCONJ
ijtc-780	193	5	cash	cash	NOUN
ijtc-780	193	6	flow	flow	NOUN
ijtc-780	193	7	is	be	AUX
ijtc-780	193	8	fluctuating	fluctuate	VERB
ijtc-780	193	9	,	,	PUNCT
ijtc-780	193	10	and	and	CCONJ
ijtc-780	193	11	even	even	ADV
ijtc-780	193	12	experiencing	experience	VERB
ijtc-780	193	13	a	a	DET
ijtc-780	193	14	decline	decline	NOUN
ijtc-780	193	15	,	,	PUNCT
ijtc-780	193	16	prior	prior	ADV
ijtc-780	193	17	and	and	CCONJ
ijtc-780	193	18	after	after	ADP
ijtc-780	193	19	the	the	DET
ijtc-780	193	20	pandemic	pandemic	NOUN
ijtc-780	193	21	.	.	PUNCT
ijtc-780	194	1	however	however	ADV
ijtc-780	194	2	,	,	PUNCT
ijtc-780	194	3	there	there	PRON
ijtc-780	194	4	has	have	AUX
ijtc-780	194	5	been	be	AUX
ijtc-780	194	6	an	an	DET
ijtc-780	194	7	increase	increase	NOUN
ijtc-780	194	8	before	before	ADP
ijtc-780	194	9	and	and	CCONJ
ijtc-780	194	10	several	several	ADJ
ijtc-780	194	11	years	year	NOUN
ijtc-780	194	12	after	after	ADP
ijtc-780	194	13	the	the	DET
ijtc-780	194	14	covid	covid	PROPN
ijtc-780	194	15	outbreak	outbreak	PROPN
ijtc-780	194	16	.	.	PUNCT
ijtc-780	195	1	as	as	SCONJ
ijtc-780	195	2	the	the	DET
ijtc-780	195	3	samples	sample	NOUN
ijtc-780	195	4	are	be	AUX
ijtc-780	195	5	taken	take	VERB
ijtc-780	195	6	only	only	ADV
ijtc-780	195	7	from	from	ADP
ijtc-780	195	8	companies	company	NOUN
ijtc-780	195	9	in	in	ADP
ijtc-780	195	10	technology	technology	NOUN
ijtc-780	195	11	sector	sector	NOUN
ijtc-780	195	12	with	with	ADP
ijtc-780	195	13	three	three	NUM
ijtc-780	195	14	indicators	indicator	NOUN
ijtc-780	195	15	,	,	PUNCT
ijtc-780	195	16	future	future	ADJ
ijtc-780	195	17	researchers	researcher	NOUN
ijtc-780	195	18	are	be	AUX
ijtc-780	195	19	expected	expect	VERB
ijtc-780	195	20	to	to	PART
ijtc-780	195	21	add	add	VERB
ijtc-780	195	22	more	more	ADV
ijtc-780	195	23	independent	independent	ADJ
ijtc-780	195	24	variables	variable	NOUN
ijtc-780	195	25	to	to	ADP
ijtc-780	195	26	the	the	DET
ijtc-780	195	27	dependent	dependent	ADJ
ijtc-780	195	28	variable	variable	NOUN
ijtc-780	195	29	(	(	PUNCT
ijtc-780	195	30	firm	firm	ADJ
ijtc-780	195	31	value	value	NOUN
ijtc-780	195	32	)	)	PUNCT
ijtc-780	195	33	in	in	ADP
ijtc-780	195	34	order	order	NOUN
ijtc-780	195	35	to	to	PART
ijtc-780	195	36	gain	gain	VERB
ijtc-780	195	37	more	more	ADV
ijtc-780	195	38	significant	significant	ADJ
ijtc-780	195	39	results	result	NOUN
ijtc-780	195	40	.	.	PUNCT
ijtc-780	196	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	196	2	the	the	DET
ijtc-780	196	3	influence	influence	NOUN
ijtc-780	196	4	of	of	ADP
ijtc-780	196	5	operating	operate	VERB
ijtc-780	196	6	cash	cash	NOUN
ijtc-780	196	7	flows	flow	NOUN
ijtc-780	196	8	,	,	PUNCT
ijtc-780	196	9	investments	investment	NOUN
ijtc-780	196	10	cash	cash	NOUN
ijtc-780	196	11	flow	flow	NOUN
ijtc-780	196	12	,	,	PUNCT
ijtc-780	196	13	and	and	CCONJ
ijtc-780	196	14	funding	fund	VERB
ijtc-780	196	15	cash	cash	NOUN
ijtc-780	196	16	flow	flow	NOUN
ijtc-780	196	17	on	on	ADP
ijtc-780	196	18	the	the	DET
ijtc-780	196	19	company	company	NOUN
ijtc-780	196	20	value	value	NOUN
ijtc-780	196	21	in	in	ADP
ijtc-780	196	22	technology	technology	NOUN
ijtc-780	196	23	sector	sector	NOUN
ijtc-780	196	24	herman	herman	NOUN
ijtc-780	196	25	and	and	CCONJ
ijtc-780	196	26	chaidir	chaidir	PROPN
ijtc-780	196	27	558	558	NUM
ijtc-780	196	28	|	|	ADV
ijtc-780	196	29	ilomata	ilomata	PROPN
ijtc-780	196	30	international	international	ADJ
ijtc-780	196	31	journal	journal	NOUN
ijtc-780	196	32	of	of	ADP
ijtc-780	196	33	tax	tax	PROPN
ijtc-780	196	34	&	&	CCONJ
ijtc-780	196	35	accounting	accounting	PROPN
ijtc-780	196	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	196	37	references	reference	NOUN
ijtc-780	196	38	algifari	algifari	NOUN
ijtc-780	196	39	.	.	PUNCT
ijtc-780	197	1	(	(	PUNCT
ijtc-780	197	2	2018	2018	NUM
ijtc-780	197	3	)	)	PUNCT
ijtc-780	197	4	.	.	PUNCT
ijtc-780	198	1	statistika	statistika	PROPN
ijtc-780	198	2	deskriptif	deskriptif	PROPN
ijtc-780	198	3	plus	plus	CCONJ
ijtc-780	198	4	untuk	untuk	PROPN
ijtc-780	198	5	ekonomi	ekonomi	PROPN
ijtc-780	198	6	dan	dan	PROPN
ijtc-780	198	7	bisnis	bisnis	PROPN
ijtc-780	198	8	(	(	PUNCT
ijtc-780	198	9	2nd	2nd	ADJ
ijtc-780	198	10	ed	ed	NOUN
ijtc-780	198	11	.	.	PUNCT
ijtc-780	198	12	,	,	PUNCT
ijtc-780	198	13	vol	vol	NOUN
ijtc-780	198	14	.	.	PROPN
ijtc-780	198	15	1	1	NUM
ijtc-780	198	16	)	)	PUNCT
ijtc-780	198	17	.	.	PUNCT
ijtc-780	199	1	stim	stim	PROPN
ijtc-780	199	2	ykpn	ykpn	PROPN
ijtc-780	199	3	.	.	PUNCT
ijtc-780	200	1	al	al	PROPN
ijtc-780	200	2	sawalqa	sawalqa	NOUN
ijtc-780	200	3	,	,	PUNCT
ijtc-780	200	4	f.	f.	PROPN
ijtc-780	200	5	a.	a.	PROPN
ijtc-780	200	6	(	(	PUNCT
ijtc-780	200	7	2021	2021	NUM
ijtc-780	200	8	)	)	PUNCT
ijtc-780	200	9	.	.	PUNCT
ijtc-780	201	1	cash	cash	NOUN
ijtc-780	201	2	flows	flow	NOUN
ijtc-780	201	3	,	,	PUNCT
ijtc-780	201	4	capital	capital	NOUN
ijtc-780	201	5	structure	structure	NOUN
ijtc-780	201	6	and	and	CCONJ
ijtc-780	201	7	shareholder	shareholder	NOUN
ijtc-780	201	8	value	value	NOUN
ijtc-780	201	9	:	:	PUNCT
ijtc-780	201	10	empirical	empirical	ADJ
ijtc-780	201	11	evidence	evidence	NOUN
ijtc-780	201	12	from	from	ADP
ijtc-780	201	13	amman	amman	PROPN
ijtc-780	201	14	stock	stock	PROPN
ijtc-780	201	15	exchange	exchange	PROPN
ijtc-780	201	16	.	.	PUNCT
ijtc-780	202	1	accounting	accounting	NOUN
ijtc-780	202	2	,	,	PUNCT
ijtc-780	202	3	7(3	7(3	NUM
ijtc-780	202	4	)	)	PUNCT
ijtc-780	202	5	,	,	PUNCT
ijtc-780	202	6	513–524	513–524	NUM
ijtc-780	202	7	.	.	PUNCT
ijtc-780	203	1	https://doi.org/10.5267/j.ac.2021.1.007	https://doi.org/10.5267/j.ac.2021.1.007	PROPN
ijtc-780	203	2	amalnik	amalnik	VERB
ijtc-780	203	3	,	,	PUNCT
ijtc-780	203	4	m.	m.	NOUN
ijtc-780	203	5	s.	s.	PROPN
ijtc-780	203	6	(	(	PUNCT
ijtc-780	203	7	2019	2019	NUM
ijtc-780	203	8	)	)	PUNCT
ijtc-780	203	9	.	.	PUNCT
ijtc-780	204	1	cash	cash	NOUN
ijtc-780	204	2	flow	flow	NOUN
ijtc-780	204	3	prediction	prediction	NOUN
ijtc-780	204	4	using	use	VERB
ijtc-780	204	5	artificial	artificial	ADJ
ijtc-780	204	6	neural	neural	ADJ
ijtc-780	204	7	network	network	NOUN
ijtc-780	204	8	and	and	CCONJ
ijtc-780	204	9	ga	ga	PROPN
ijtc-780	204	10	-	-	PUNCT
ijtc-780	204	11	eda	eda	PROPN
ijtc-780	204	12	optimization	optimization	NOUN
ijtc-780	204	13	.	.	PUNCT
ijtc-780	205	1	journal	journal	PROPN
ijtc-780	205	2	of	of	ADP
ijtc-780	205	3	project	project	NOUN
ijtc-780	205	4	management	management	NOUN
ijtc-780	205	5	,	,	PUNCT
ijtc-780	205	6	4	4	NUM
ijtc-780	205	7	,	,	PUNCT
ijtc-780	205	8	43–56	43–56	NUM
ijtc-780	205	9	.	.	PUNCT
ijtc-780	206	1	https://doi.org/10.5267/j.jpm.2018.6.001	https://doi.org/10.5267/j.jpm.2018.6.001	PROPN
ijtc-780	206	2	amini	amini	PROPN
ijtc-780	206	3	sharifi	sharifi	PROPN
ijtc-780	206	4	,	,	PUNCT
ijtc-780	206	5	f.	f.	PROPN
ijtc-780	206	6	,	,	PUNCT
ijtc-780	206	7	&	&	CCONJ
ijtc-780	206	8	mahbubeh	mahbubeh	PROPN
ijtc-780	206	9	jafari	jafari	PROPN
ijtc-780	206	10	,	,	PUNCT
ijtc-780	206	11	s.	s.	PROPN
ijtc-780	206	12	(	(	PUNCT
ijtc-780	206	13	2016	2016	NUM
ijtc-780	206	14	)	)	PUNCT
ijtc-780	206	15	.	.	PUNCT
ijtc-780	207	1	cash	cash	NOUN
ijtc-780	207	2	flows	flow	NOUN
ijtc-780	207	3	and	and	CCONJ
ijtc-780	207	4	leverage	leverage	NOUN
ijtc-780	207	5	adjustments	adjustment	NOUN
ijtc-780	207	6	.	.	PUNCT
ijtc-780	208	1	accounting	accounting	NOUN
ijtc-780	208	2	,	,	PUNCT
ijtc-780	208	3	2	2	NUM
ijtc-780	208	4	,	,	PUNCT
ijtc-780	208	5	161–166	161–166	NUM
ijtc-780	208	6	.	.	PUNCT
ijtc-780	209	1	https://doi.org/10.5267/j.ac.2016.4.001	https://doi.org/10.5267/j.ac.2016.4.001	PROPN
ijtc-780	209	2	azmi	azmi	PROPN
ijtc-780	209	3	,	,	PUNCT
ijtc-780	209	4	i.	i.	PROPN
ijtc-780	209	5	h.	h.	PROPN
ijtc-780	209	6	,	,	PUNCT
ijtc-780	209	7	&	&	CCONJ
ijtc-780	209	8	bertuah	bertuah	PROPN
ijtc-780	209	9	,	,	PUNCT
ijtc-780	209	10	e.	e.	PROPN
ijtc-780	209	11	(	(	PUNCT
ijtc-780	209	12	2020	2020	NUM
ijtc-780	209	13	)	)	PUNCT
ijtc-780	209	14	.	.	PUNCT
ijtc-780	210	1	the	the	DET
ijtc-780	210	2	effect	effect	NOUN
ijtc-780	210	3	of	of	ADP
ijtc-780	210	4	life	life	NOUN
ijtc-780	210	5	-	-	PUNCT
ijtc-780	210	6	cycle	cycle	NOUN
ijtc-780	210	7	stage	stage	NOUN
ijtc-780	210	8	through	through	ADP
ijtc-780	210	9	cash	cash	NOUN
ijtc-780	210	10	flow	flow	NOUN
ijtc-780	210	11	approach	approach	NOUN
ijtc-780	210	12	on	on	ADP
ijtc-780	210	13	dividend	dividend	NOUN
ijtc-780	210	14	policy	policy	NOUN
ijtc-780	210	15	of	of	ADP
ijtc-780	210	16	manufacturing	manufacturing	NOUN
ijtc-780	210	17	companies	company	NOUN
ijtc-780	210	18	.	.	PUNCT
ijtc-780	211	1	accounting	accounting	NOUN
ijtc-780	211	2	,	,	PUNCT
ijtc-780	211	3	6(7	6(7	NUM
ijtc-780	211	4	)	)	PUNCT
ijtc-780	211	5	,	,	PUNCT
ijtc-780	211	6	1383–1390	1383–1390	NUM
ijtc-780	211	7	.	.	PUNCT
ijtc-780	212	1	https://doi.org/10.5267/j.ac.2020.8.011	https://doi.org/10.5267/j.ac.2020.8.011	PROPN
ijtc-780	212	2	banifatemi	banifatemi	PROPN
ijtc-780	212	3	kashi	kashi	PROPN
ijtc-780	212	4	,	,	PUNCT
ijtc-780	212	5	s.	s.	PROPN
ijtc-780	212	6	,	,	PUNCT
ijtc-780	212	7	hamidian	hamidian	PROPN
ijtc-780	212	8	,	,	PUNCT
ijtc-780	212	9	m.	m.	NOUN
ijtc-780	212	10	,	,	PUNCT
ijtc-780	212	11	&	&	CCONJ
ijtc-780	212	12	baghani	baghani	PROPN
ijtc-780	212	13	,	,	PUNCT
ijtc-780	212	14	a.	a.	NOUN
ijtc-780	212	15	(	(	PUNCT
ijtc-780	212	16	2015	2015	NUM
ijtc-780	212	17	)	)	PUNCT
ijtc-780	212	18	.	.	PUNCT
ijtc-780	213	1	the	the	DET
ijtc-780	213	2	incremental	incremental	ADJ
ijtc-780	213	3	information	information	NOUN
ijtc-780	213	4	content	content	NOUN
ijtc-780	213	5	of	of	ADP
ijtc-780	213	6	earnings	earning	NOUN
ijtc-780	213	7	,	,	PUNCT
ijtc-780	213	8	working	work	VERB
ijtc-780	213	9	capital	capital	NOUN
ijtc-780	213	10	from	from	ADP
ijtc-780	213	11	operations	operation	NOUN
ijtc-780	213	12	,	,	PUNCT
ijtc-780	213	13	and	and	CCONJ
ijtc-780	213	14	cash	cash	NOUN
ijtc-780	213	15	flows	flow	NOUN
ijtc-780	213	16	.	.	PUNCT
ijtc-780	214	1	management	management	NOUN
ijtc-780	214	2	science	science	NOUN
ijtc-780	214	3	letters	letter	NOUN
ijtc-780	214	4	,	,	PUNCT
ijtc-780	214	5	5	5	NUM
ijtc-780	214	6	,	,	PUNCT
ijtc-780	214	7	889–894	889–894	NUM
ijtc-780	214	8	.	.	PUNCT
ijtc-780	214	9	https://doi.org/10.5267/j.msl.2015.6.007	https://doi.org/10.5267/j.msl.2015.6.007	PROPN
ijtc-780	214	10	das	das	PROPN
ijtc-780	214	11	,	,	PUNCT
ijtc-780	214	12	s.	s.	PROPN
ijtc-780	214	13	(	(	PUNCT
ijtc-780	214	14	2018	2018	NUM
ijtc-780	214	15	)	)	PUNCT
ijtc-780	214	16	.	.	PUNCT
ijtc-780	215	1	analysis	analysis	NOUN
ijtc-780	215	2	of	of	ADP
ijtc-780	215	3	cash	cash	NOUN
ijtc-780	215	4	flow	flow	NOUN
ijtc-780	215	5	ratios	ratio	NOUN
ijtc-780	215	6	:	:	PUNCT
ijtc-780	215	7	a	a	DET
ijtc-780	215	8	study	study	NOUN
ijtc-780	215	9	on	on	ADP
ijtc-780	215	10	cmc	cmc	PROPN
ijtc-780	215	11	.	.	PUNCT
ijtc-780	215	12	accounting	accounting	PROPN
ijtc-780	215	13	,	,	PUNCT
ijtc-780	215	14	4	4	NUM
ijtc-780	215	15	,	,	PUNCT
ijtc-780	215	16	41–52	41–52	NUM
ijtc-780	215	17	.	.	PUNCT
ijtc-780	216	1	https://doi.org/10.5267/j.ac.2017.3.001	https://doi.org/10.5267/j.ac.2017.3.001	PROPN
ijtc-780	216	2	das	das	PROPN
ijtc-780	216	3	,	,	PUNCT
ijtc-780	216	4	s.	s.	PROPN
ijtc-780	216	5	(	(	PUNCT
ijtc-780	216	6	2019	2019	NUM
ijtc-780	216	7	)	)	PUNCT
ijtc-780	216	8	.	.	PUNCT
ijtc-780	217	1	cash	cash	NOUN
ijtc-780	217	2	flow	flow	NOUN
ijtc-780	217	3	ratios	ratio	NOUN
ijtc-780	217	4	and	and	CCONJ
ijtc-780	217	5	financial	financial	ADJ
ijtc-780	217	6	performance	performance	NOUN
ijtc-780	217	7	:	:	PUNCT
ijtc-780	217	8	a	a	DET
ijtc-780	217	9	comparative	comparative	ADJ
ijtc-780	217	10	study	study	NOUN
ijtc-780	217	11	.	.	PUNCT
ijtc-780	218	1	accounting	accounting	NOUN
ijtc-780	218	2	,	,	PUNCT
ijtc-780	218	3	5(1	5(1	NUM
ijtc-780	218	4	)	)	PUNCT
ijtc-780	218	5	,	,	PUNCT
ijtc-780	218	6	1–20	1–20	PROPN
ijtc-780	218	7	.	.	PUNCT
ijtc-780	219	1	https://doi.org/10.5267/j.ac.2018.6.004	https://doi.org/10.5267/j.ac.2018.6.004	PROPN
ijtc-780	219	2	faghani	faghani	PROPN
ijtc-780	219	3	makrani	makrani	ADJ
ijtc-780	219	4	,	,	PUNCT
ijtc-780	219	5	k.	k.	PROPN
ijtc-780	219	6	,	,	PUNCT
ijtc-780	219	7	&	&	CCONJ
ijtc-780	219	8	abdi	abdi	PROPN
ijtc-780	219	9	,	,	PUNCT
ijtc-780	219	10	m.	m.	PROPN
ijtc-780	219	11	r.	r.	PROPN
ijtc-780	219	12	(	(	PUNCT
ijtc-780	219	13	2014	2014	NUM
ijtc-780	219	14	)	)	PUNCT
ijtc-780	219	15	.	.	PUNCT
ijtc-780	220	1	the	the	DET
ijtc-780	220	2	effects	effect	NOUN
ijtc-780	220	3	of	of	ADP
ijtc-780	220	4	book	book	NOUN
ijtc-780	220	5	value	value	NOUN
ijtc-780	220	6	,	,	PUNCT
ijtc-780	220	7	net	net	ADJ
ijtc-780	220	8	earnings	earning	NOUN
ijtc-780	220	9	and	and	CCONJ
ijtc-780	220	10	cash	cash	NOUN
ijtc-780	220	11	flow	flow	NOUN
ijtc-780	220	12	on	on	ADP
ijtc-780	220	13	stock	stock	NOUN
ijtc-780	220	14	price	price	NOUN
ijtc-780	220	15	.	.	PUNCT
ijtc-780	221	1	management	management	NOUN
ijtc-780	221	2	science	science	NOUN
ijtc-780	221	3	letters	letter	NOUN
ijtc-780	221	4	,	,	PUNCT
ijtc-780	221	5	4(9	4(9	NUM
ijtc-780	221	6	)	)	PUNCT
ijtc-780	221	7	,	,	PUNCT
ijtc-780	221	8	2129–2132	2129–2132	NUM
ijtc-780	221	9	.	.	PUNCT
ijtc-780	222	1	https://doi.org/10.5267/j.msl.2014.8.005	https://doi.org/10.5267/j.msl.2014.8.005	NOUN
ijtc-780	222	2	fajri	fajri	VERB
ijtc-780	222	3	,	,	PUNCT
ijtc-780	222	4	&	&	CCONJ
ijtc-780	222	5	juanda	juanda	PROPN
ijtc-780	222	6	.	.	PUNCT
ijtc-780	223	1	(	(	PUNCT
ijtc-780	223	2	2021	2021	NUM
ijtc-780	223	3	)	)	PUNCT
ijtc-780	223	4	.	.	PUNCT
ijtc-780	224	1	pengaruh	pengaruh	PROPN
ijtc-780	224	2	arus	arus	PROPN
ijtc-780	224	3	kas	kas	PROPN
ijtc-780	224	4	operasi	operasi	PROPN
ijtc-780	224	5	,	,	PUNCT
ijtc-780	224	6	investasi	investasi	PROPN
ijtc-780	224	7	,	,	PUNCT
ijtc-780	224	8	dan	dan	PROPN
ijtc-780	224	9	pendanaan	pendanaan	PROPN
ijtc-780	224	10	terhadap	terhadap	PROPN
ijtc-780	224	11	nilai	nilai	PROPN
ijtc-780	224	12	peruahaan	peruahaan	PROPN
ijtc-780	224	13	pada	pada	PROPN
ijtc-780	224	14	sektor	sektor	PROPN
ijtc-780	224	15	keuangan	keuangan	PROPN
ijtc-780	224	16	di	di	PROPN
ijtc-780	224	17	indonesia	indonesia	PROPN
ijtc-780	224	18	.	.	PUNCT
ijtc-780	225	1	jurnal	jurnal	ADJ
ijtc-780	225	2	ilmiah	ilmiah	PROPN
ijtc-780	225	3	mahasiswa	mahasiswa	PROPN
ijtc-780	225	4	ekonomi	ekonomi	PROPN
ijtc-780	225	5	manajemen	manajeman	NOUN
ijtc-780	225	6	terakreditasi	terakreditasi	PROPN
ijtc-780	225	7	sinta	sinta	PROPN
ijtc-780	225	8	,	,	PUNCT
ijtc-780	225	9	4(3	4(3	NUM
ijtc-780	225	10	)	)	PUNCT
ijtc-780	225	11	,	,	PUNCT
ijtc-780	225	12	486–489	486–489	NUM
ijtc-780	225	13	.	.	PUNCT
ijtc-780	226	1	http	http	ADJ
ijtc-780	226	2	:	:	PUNCT
ijtc-780	226	3	jim.unsyiah.ac.id	jim.unsyiah.ac.id	PROPN
ijtc-780	226	4	/	/	SYM
ijtc-780	226	5	ekm	ekm	PROPN
ijtc-780	226	6	ghodrati	ghodrati	PROPN
ijtc-780	226	7	,	,	PUNCT
ijtc-780	226	8	h.	h.	PROPN
ijtc-780	226	9	,	,	PUNCT
ijtc-780	226	10	&	&	CCONJ
ijtc-780	226	11	abyak	abyak	NOUN
ijtc-780	226	12	,	,	PUNCT
ijtc-780	226	13	h.	h.	PROPN
ijtc-780	226	14	(	(	PUNCT
ijtc-780	226	15	2014	2014	NUM
ijtc-780	226	16	)	)	PUNCT
ijtc-780	226	17	.	.	PUNCT
ijtc-780	227	1	a	a	DET
ijtc-780	227	2	study	study	NOUN
ijtc-780	227	3	on	on	ADP
ijtc-780	227	4	the	the	DET
ijtc-780	227	5	relationship	relationship	NOUN
ijtc-780	227	6	between	between	ADP
ijtc-780	227	7	operational	operational	ADJ
ijtc-780	227	8	cash	cash	NOUN
ijtc-780	227	9	flow	flow	NOUN
ijtc-780	227	10	and	and	CCONJ
ijtc-780	227	11	the	the	DET
ijtc-780	227	12	return	return	NOUN
ijtc-780	227	13	of	of	ADP
ijtc-780	227	14	stockholders	stockholder	NOUN
ijtc-780	227	15	.	.	PUNCT
ijtc-780	228	1	management	management	NOUN
ijtc-780	228	2	science	science	NOUN
ijtc-780	228	3	letters	letter	NOUN
ijtc-780	228	4	,	,	PUNCT
ijtc-780	228	5	4(7	4(7	NUM
ijtc-780	228	6	)	)	PUNCT
ijtc-780	228	7	,	,	PUNCT
ijtc-780	228	8	1551–1558	1551–1558	NUM
ijtc-780	228	9	.	.	PUNCT
ijtc-780	229	1	https://doi.org/10.5267/j.msl.2014.6.003	https://doi.org/10.5267/j.msl.2014.6.003	PROPN
ijtc-780	229	2	ghodrati	ghodrati	PROPN
ijtc-780	229	3	,	,	PUNCT
ijtc-780	229	4	h.	h.	PROPN
ijtc-780	229	5	,	,	PUNCT
ijtc-780	229	6	&	&	CCONJ
ijtc-780	229	7	hashemi	hashemi	PROPN
ijtc-780	229	8	,	,	PUNCT
ijtc-780	229	9	a.	a.	NOUN
ijtc-780	229	10	(	(	PUNCT
ijtc-780	229	11	2014	2014	NUM
ijtc-780	229	12	)	)	PUNCT
ijtc-780	229	13	.	.	PUNCT
ijtc-780	230	1	a	a	DET
ijtc-780	230	2	study	study	NOUN
ijtc-780	230	3	on	on	ADP
ijtc-780	230	4	relationship	relationship	NOUN
ijtc-780	230	5	among	among	ADP
ijtc-780	230	6	free	free	ADJ
ijtc-780	230	7	cash	cash	NOUN
ijtc-780	230	8	flow	flow	NOUN
ijtc-780	230	9	,	,	PUNCT
ijtc-780	230	10	firm	firm	ADJ
ijtc-780	230	11	value	value	NOUN
ijtc-780	230	12	and	and	CCONJ
ijtc-780	230	13	investors	investor	NOUN
ijtc-780	230	14	’	'	PUNCT
ijtc-780	230	15	cautiousness	cautiousness	NOUN
ijtc-780	230	16	:	:	PUNCT
ijtc-780	230	17	evidence	evidence	NOUN
ijtc-780	230	18	from	from	ADP
ijtc-780	230	19	tehran	tehran	PROPN
ijtc-780	230	20	stock	stock	PROPN
ijtc-780	230	21	exchange	exchange	PROPN
ijtc-780	230	22	.	.	PUNCT
ijtc-780	231	1	management	management	NOUN
ijtc-780	231	2	science	science	NOUN
ijtc-780	231	3	letters	letter	NOUN
ijtc-780	231	4	,	,	PUNCT
ijtc-780	231	5	4(9	4(9	NUM
ijtc-780	231	6	)	)	PUNCT
ijtc-780	231	7	,	,	PUNCT
ijtc-780	231	8	2001–2010	2001–2010	NUM
ijtc-780	231	9	.	.	PUNCT
ijtc-780	232	1	https://doi.org/10.5267/j.msl.2014.8.021	https://doi.org/10.5267/j.msl.2014.8.021	PROPN
ijtc-780	232	2	ghozali	ghozali	PROPN
ijtc-780	232	3	,	,	PUNCT
ijtc-780	232	4	i.	i.	PROPN
ijtc-780	232	5	(	(	PUNCT
ijtc-780	232	6	2011	2011	NUM
ijtc-780	232	7	)	)	PUNCT
ijtc-780	232	8	.	.	PUNCT
ijtc-780	233	1	aplikasi	aplikasi	PROPN
ijtc-780	233	2	analisis	analisis	PROPN
ijtc-780	233	3	multivariate	multivariate	PROPN
ijtc-780	233	4	dengan	dengan	PROPN
ijtc-780	233	5	program	program	PROPN
ijtc-780	233	6	spss	spss	PROPN
ijtc-780	233	7	(	(	PUNCT
ijtc-780	233	8	6th	6th	ADJ
ijtc-780	233	9	ed	ed	NOUN
ijtc-780	233	10	.	.	PUNCT
ijtc-780	233	11	)	)	PUNCT
ijtc-780	233	12	.	.	PUNCT
ijtc-780	234	1	badan	badan	PROPN
ijtc-780	234	2	penerbit	penerbit	PROPN
ijtc-780	234	3	universitas	universita	NOUN
ijtc-780	234	4	diponegoro	diponegoro	PROPN
ijtc-780	234	5	.	.	PUNCT
ijtc-780	235	1	ghozali	ghozali	PROPN
ijtc-780	235	2	,	,	PUNCT
ijtc-780	235	3	i.	i.	PROPN
ijtc-780	235	4	(	(	PUNCT
ijtc-780	235	5	2018	2018	NUM
ijtc-780	235	6	)	)	PUNCT
ijtc-780	235	7	.	.	PUNCT
ijtc-780	236	1	aplikasi	aplikasi	PROPN
ijtc-780	236	2	analisis	analisis	PROPN
ijtc-780	236	3	multivariate	multivariate	PROPN
ijtc-780	236	4	dengan	dengan	PROPN
ijtc-780	236	5	program	program	PROPN
ijtc-780	236	6	ibm	ibm	PROPN
ijtc-780	236	7	spss	spss	PROPN
ijtc-780	236	8	25	25	NUM
ijtc-780	236	9	(	(	PUNCT
ijtc-780	236	10	9th	9th	ADJ
ijtc-780	236	11	ed	ed	NOUN
ijtc-780	236	12	.	.	PUNCT
ijtc-780	236	13	)	)	PUNCT
ijtc-780	236	14	.	.	PUNCT
ijtc-780	237	1	badan	badan	PROPN
ijtc-780	237	2	penerbit	penerbit	PROPN
ijtc-780	237	3	universitas	universita	NOUN
ijtc-780	237	4	diponegoro	diponegoro	PROPN
ijtc-780	237	5	.	.	PUNCT
ijtc-780	238	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	238	2	the	the	DET
ijtc-780	238	3	influence	influence	NOUN
ijtc-780	238	4	of	of	ADP
ijtc-780	238	5	operating	operate	VERB
ijtc-780	238	6	cash	cash	NOUN
ijtc-780	238	7	flows	flow	NOUN
ijtc-780	238	8	,	,	PUNCT
ijtc-780	238	9	investments	investment	NOUN
ijtc-780	238	10	cash	cash	NOUN
ijtc-780	238	11	flow	flow	NOUN
ijtc-780	238	12	,	,	PUNCT
ijtc-780	238	13	and	and	CCONJ
ijtc-780	238	14	funding	fund	VERB
ijtc-780	238	15	cash	cash	NOUN
ijtc-780	238	16	flow	flow	NOUN
ijtc-780	238	17	on	on	ADP
ijtc-780	238	18	the	the	DET
ijtc-780	238	19	company	company	NOUN
ijtc-780	238	20	value	value	NOUN
ijtc-780	238	21	in	in	ADP
ijtc-780	238	22	technology	technology	NOUN
ijtc-780	238	23	sector	sector	NOUN
ijtc-780	238	24	herman	herman	NOUN
ijtc-780	238	25	and	and	CCONJ
ijtc-780	238	26	chaidir	chaidir	PROPN
ijtc-780	238	27	559	559	NUM
ijtc-780	238	28	|	|	ADV
ijtc-780	238	29	ilomata	ilomata	PROPN
ijtc-780	238	30	international	international	ADJ
ijtc-780	238	31	journal	journal	NOUN
ijtc-780	238	32	of	of	ADP
ijtc-780	238	33	tax	tax	PROPN
ijtc-780	238	34	&	&	CCONJ
ijtc-780	238	35	accounting	accounting	PROPN
ijtc-780	238	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-780	238	37	hanggara	hanggara	ADJ
ijtc-780	238	38	,	,	PUNCT
ijtc-780	238	39	a.	a.	NOUN
ijtc-780	238	40	(	(	PUNCT
ijtc-780	238	41	2019	2019	NUM
ijtc-780	238	42	)	)	PUNCT
ijtc-780	238	43	.	.	PUNCT
ijtc-780	239	1	pengantar	pengantar	PROPN
ijtc-780	239	2	akuntansi	akuntansi	PROPN
ijtc-780	239	3	.	.	PUNCT
ijtc-780	240	1	jakad	jakad	PROPN
ijtc-780	240	2	media	medium	NOUN
ijtc-780	240	3	publishing	publishing	NOUN
ijtc-780	240	4	.	.	PUNCT
ijtc-780	241	1	harmono	harmono	PROPN
ijtc-780	241	2	.	.	PUNCT
ijtc-780	242	1	(	(	PUNCT
ijtc-780	242	2	2009a	2009a	NUM
ijtc-780	242	3	)	)	PUNCT
ijtc-780	242	4	.	.	PUNCT
ijtc-780	243	1	manajemen	manajeman	NOUN
ijtc-780	243	2	keuangan	keuangan	VERB
ijtc-780	243	3	(	(	PUNCT
ijtc-780	243	4	1st	1st	ADJ
ijtc-780	243	5	ed	ed	NOUN
ijtc-780	243	6	.	.	PUNCT
ijtc-780	243	7	)	)	PUNCT
ijtc-780	243	8	.	.	PUNCT
ijtc-780	244	1	bumi	bumi	PROPN
ijtc-780	244	2	aksara	aksara	PROPN
ijtc-780	244	3	.	.	PUNCT
ijtc-780	245	1	harmono	harmono	PROPN
ijtc-780	245	2	.	.	PUNCT
ijtc-780	246	1	(	(	PUNCT
ijtc-780	246	2	2009b	2009b	NUM
ijtc-780	246	3	)	)	PUNCT
ijtc-780	246	4	.	.	PUNCT
ijtc-780	247	1	manjemen	manjeman	NOUN
ijtc-780	247	2	keuangan	keuangan	VERB
ijtc-780	247	3	(	(	PUNCT
ijtc-780	247	4	6th	6th	ADJ
ijtc-780	247	5	ed	ed	NOUN
ijtc-780	247	6	.	.	PUNCT
ijtc-780	247	7	)	)	PUNCT
ijtc-780	247	8	.	.	PUNCT
ijtc-780	248	1	bumi	bumi	PROPN
ijtc-780	248	2	aksara	aksara	PROPN
ijtc-780	248	3	.	.	PUNCT
ijtc-780	249	1	hery	hery	NOUN
ijtc-780	249	2	.	.	PUNCT
ijtc-780	250	1	(	(	PUNCT
ijtc-780	250	2	2015	2015	NUM
ijtc-780	250	3	)	)	PUNCT
ijtc-780	250	4	.	.	PUNCT
ijtc-780	251	1	pengantar	pengantar	PROPN
ijtc-780	251	2	akuntansi	akuntansi	PROPN
ijtc-780	251	3	(	(	PUNCT
ijtc-780	251	4	1st	1st	PROPN
ijtc-780	251	5	ed	ed	NOUN
ijtc-780	251	6	.	.	PUNCT
ijtc-780	251	7	)	)	PUNCT
ijtc-780	251	8	.	.	PUNCT
ijtc-780	252	1	pt	pt	PROPN
ijtc-780	252	2	grasindo	grasindo	PROPN
ijtc-780	252	3	.	.	PUNCT
ijtc-780	253	1	karimi	karimi	PROPN
ijtc-780	253	2	torghabeh	torghabeh	PROPN
ijtc-780	253	3	,	,	PUNCT
ijtc-780	253	4	m.	m.	PROPN
ijtc-780	253	5	r.	r.	PROPN
ijtc-780	253	6	,	,	PUNCT
ijtc-780	253	7	parsian	parsian	PROPN
ijtc-780	253	8	,	,	PUNCT
ijtc-780	253	9	h.	h.	PROPN
ijtc-780	253	10	,	,	PUNCT
ijtc-780	253	11	&	&	CCONJ
ijtc-780	253	12	shams	sham	NOUN
ijtc-780	253	13	kolookhi	kolookhi	PROPN
ijtc-780	253	14	,	,	PUNCT
ijtc-780	253	15	a.	a.	NOUN
ijtc-780	253	16	(	(	PUNCT
ijtc-780	253	17	2014	2014	NUM
ijtc-780	253	18	)	)	PUNCT
ijtc-780	253	19	.	.	PUNCT
ijtc-780	254	1	a	a	DET
ijtc-780	254	2	study	study	NOUN
ijtc-780	254	3	on	on	ADP
ijtc-780	254	4	relationship	relationship	NOUN
ijtc-780	254	5	between	between	ADP
ijtc-780	254	6	earnings	earning	NOUN
ijtc-780	254	7	before	before	ADP
ijtc-780	254	8	tax	tax	NOUN
ijtc-780	254	9	,	,	PUNCT
ijtc-780	254	10	interest	interest	NOUN
ijtc-780	254	11	and	and	CCONJ
ijtc-780	254	12	operational	operational	ADJ
ijtc-780	254	13	cash	cash	NOUN
ijtc-780	254	14	flows	flow	NOUN
ijtc-780	254	15	with	with	ADP
ijtc-780	254	16	stockholders	stockholder	NOUN
ijtc-780	254	17	’	'	PUNCT
ijtc-780	254	18	equity	equity	NOUN
ijtc-780	254	19	.	.	PUNCT
ijtc-780	255	1	management	management	NOUN
ijtc-780	255	2	science	science	NOUN
ijtc-780	255	3	letters	letter	NOUN
ijtc-780	255	4	,	,	PUNCT
ijtc-780	255	5	4(8	4(8	NUM
ijtc-780	255	6	)	)	PUNCT
ijtc-780	255	7	,	,	PUNCT
ijtc-780	255	8	1699–1706	1699–1706	NUM
ijtc-780	255	9	.	.	PUNCT
ijtc-780	256	1	https://doi.org/10.5267/j.msl.2014.7.014	https://doi.org/10.5267/j.msl.2014.7.014	PROPN
ijtc-780	256	2	khodaei	khodaei	PROPN
ijtc-780	256	3	valahzaghard	valahzaghard	PROPN
ijtc-780	256	4	,	,	PUNCT
ijtc-780	256	5	m.	m.	NOUN
ijtc-780	256	6	,	,	PUNCT
ijtc-780	256	7	&	&	CCONJ
ijtc-780	256	8	borzabadi	borzabadi	PROPN
ijtc-780	256	9	farahani	farahani	PROPN
ijtc-780	256	10	,	,	PUNCT
ijtc-780	256	11	m.	m.	NOUN
ijtc-780	256	12	(	(	PUNCT
ijtc-780	256	13	2014	2014	NUM
ijtc-780	256	14	)	)	PUNCT
ijtc-780	256	15	.	.	PUNCT
ijtc-780	257	1	a	a	DET
ijtc-780	257	2	survey	survey	NOUN
ijtc-780	257	3	on	on	ADP
ijtc-780	257	4	relationship	relationship	NOUN
ijtc-780	257	5	between	between	ADP
ijtc-780	257	6	capital	capital	NOUN
ijtc-780	257	7	structure	structure	NOUN
ijtc-780	257	8	,	,	PUNCT
ijtc-780	257	9	free	free	ADJ
ijtc-780	257	10	cash	cash	NOUN
ijtc-780	257	11	flow	flow	NOUN
ijtc-780	257	12	and	and	CCONJ
ijtc-780	257	13	diversification	diversification	NOUN
ijtc-780	257	14	and	and	CCONJ
ijtc-780	257	15	firm	firm	ADJ
ijtc-780	257	16	performance	performance	NOUN
ijtc-780	257	17	of	of	ADP
ijtc-780	257	18	listed	list	VERB
ijtc-780	257	19	companies	company	NOUN
ijtc-780	257	20	in	in	ADP
ijtc-780	257	21	tehran	tehran	PROPN
ijtc-780	257	22	stock	stock	PROPN
ijtc-780	257	23	exchange	exchange	PROPN
ijtc-780	257	24	.	.	PUNCT
ijtc-780	258	1	management	management	NOUN
ijtc-780	258	2	science	science	NOUN
ijtc-780	258	3	letters	letter	NOUN
ijtc-780	258	4	,	,	PUNCT
ijtc-780	258	5	4	4	NUM
ijtc-780	258	6	,	,	PUNCT
ijtc-780	258	7	2191–2196	2191–2196	NUM
ijtc-780	258	8	.	.	PUNCT
ijtc-780	259	1	https://doi.org/10.5267/j.msl.2014.9.018	https://doi.org/10.5267/j.msl.2014.9.018	NOUN
ijtc-780	259	2	khodaei	khodaei	PROPN
ijtc-780	259	3	valahzaghard	valahzaghard	PROPN
ijtc-780	259	4	,	,	PUNCT
ijtc-780	259	5	m.	m.	NOUN
ijtc-780	259	6	,	,	PUNCT
ijtc-780	259	7	&	&	CCONJ
ijtc-780	259	8	goodarzi	goodarzi	PROPN
ijtc-780	259	9	lemraski	lemraski	PROPN
ijtc-780	259	10	,	,	PUNCT
ijtc-780	259	11	z.	z.	PROPN
ijtc-780	259	12	(	(	PUNCT
ijtc-780	259	13	2014	2014	NUM
ijtc-780	259	14	)	)	PUNCT
ijtc-780	259	15	.	.	PUNCT
ijtc-780	260	1	the	the	DET
ijtc-780	260	2	relationship	relationship	NOUN
ijtc-780	260	3	between	between	ADP
ijtc-780	260	4	operating	operate	VERB
ijtc-780	260	5	cash	cash	NOUN
ijtc-780	260	6	flow	flow	NOUN
ijtc-780	260	7	per	per	ADP
ijtc-780	260	8	share	share	NOUN
ijtc-780	260	9	and	and	CCONJ
ijtc-780	260	10	portfolio	portfolio	NOUN
ijtc-780	260	11	default	default	NOUN
ijtc-780	260	12	probability	probability	NOUN
ijtc-780	260	13	.	.	PUNCT
ijtc-780	261	1	management	management	NOUN
ijtc-780	261	2	science	science	NOUN
ijtc-780	261	3	letters	letter	NOUN
ijtc-780	261	4	,	,	PUNCT
ijtc-780	261	5	4	4	NUM
ijtc-780	261	6	,	,	PUNCT
ijtc-780	261	7	577–582	577–582	NUM
ijtc-780	261	8	.	.	PUNCT
ijtc-780	262	1	https://doi.org/10.5267/j.msl.2014.1.005	https://doi.org/10.5267/j.msl.2014.1.005	PROPN
ijtc-780	262	2	kuncoro	kuncoro	PROPN
ijtc-780	262	3	mudrajad	mudrajad	PROPN
ijtc-780	262	4	.	.	PUNCT
ijtc-780	263	1	(	(	PUNCT
ijtc-780	263	2	2018	2018	NUM
ijtc-780	263	3	)	)	PUNCT
ijtc-780	263	4	.	.	PUNCT
ijtc-780	264	1	metode	metode	PROPN
ijtc-780	264	2	kuantitatif	kuantitatif	PROPN
ijtc-780	264	3	(	(	PUNCT
ijtc-780	264	4	5th	5th	ADJ
ijtc-780	264	5	ed	ed	NOUN
ijtc-780	264	6	.	.	PROPN
ijtc-780	264	7	,	,	PUNCT
ijtc-780	264	8	vol	vol	NOUN
ijtc-780	264	9	.	.	PROPN
ijtc-780	264	10	5	5	NUM
ijtc-780	264	11	)	)	PUNCT
ijtc-780	264	12	.	.	PUNCT
ijtc-780	265	1	stim	stim	PROPN
ijtc-780	265	2	ykpn	ykpn	PROPN
ijtc-780	265	3	.	.	PUNCT
ijtc-780	266	1	le	le	PROPN
ijtc-780	266	2	,	,	PUNCT
ijtc-780	266	3	t.	t.	PROPN
ijtc-780	266	4	t.	t.	PROPN
ijtc-780	266	5	o.	o.	PROPN
ijtc-780	266	6	,	,	PUNCT
ijtc-780	266	7	vu	vu	PROPN
ijtc-780	266	8	,	,	PUNCT
ijtc-780	266	9	t.	t.	NOUN
ijtc-780	266	10	t.	t.	PROPN
ijtc-780	266	11	t.	t.	PROPN
ijtc-780	266	12	,	,	PUNCT
ijtc-780	266	13	&	&	CCONJ
ijtc-780	266	14	van	van	PROPN
ijtc-780	266	15	nguyen	nguyen	PROPN
ijtc-780	266	16	,	,	PUNCT
ijtc-780	266	17	c.	c.	PROPN
ijtc-780	266	18	(	(	PUNCT
ijtc-780	266	19	2020	2020	NUM
ijtc-780	266	20	)	)	PUNCT
ijtc-780	266	21	.	.	PUNCT
ijtc-780	267	1	identifying	identify	VERB
ijtc-780	267	2	factors	factor	NOUN
ijtc-780	267	3	influencing	influence	VERB
ijtc-780	267	4	on	on	ADP
ijtc-780	267	5	the	the	DET
ijtc-780	267	6	cash	cash	NOUN
ijtc-780	267	7	flow	flow	NOUN
ijtc-780	267	8	of	of	ADP
ijtc-780	267	9	construction	construction	NOUN
ijtc-780	267	10	companies	company	NOUN
ijtc-780	267	11	:	:	PUNCT
ijtc-780	267	12	evidence	evidence	NOUN
ijtc-780	267	13	from	from	ADP
ijtc-780	267	14	vietnam	vietnam	PROPN
ijtc-780	267	15	stock	stock	PROPN
ijtc-780	267	16	exchange	exchange	PROPN
ijtc-780	267	17	.	.	PUNCT
ijtc-780	268	1	management	management	NOUN
ijtc-780	268	2	science	science	NOUN
ijtc-780	268	3	letters	letter	NOUN
ijtc-780	268	4	,	,	PUNCT
ijtc-780	268	5	10(1	10(1	NUM
ijtc-780	268	6	)	)	PUNCT
ijtc-780	268	7	,	,	PUNCT
ijtc-780	268	8	255–264	255–264	NUM
ijtc-780	268	9	.	.	PUNCT
ijtc-780	269	1	https://doi.org/10.5267/j.msl.2019.7.036	https://doi.org/10.5267/j.msl.2019.7.036	NOUN
ijtc-780	269	2	nguyen	nguyen	NOUN
ijtc-780	269	3	,	,	PUNCT
ijtc-780	269	4	h.	h.	PROPN
ijtc-780	269	5	a.	a.	PROPN
ijtc-780	269	6	,	,	PUNCT
ijtc-780	269	7	&	&	CCONJ
ijtc-780	269	8	nguyen	nguyen	PROPN
ijtc-780	269	9	,	,	PUNCT
ijtc-780	269	10	t.	t.	PROPN
ijtc-780	269	11	h.	h.	PROPN
ijtc-780	269	12	(	(	PUNCT
ijtc-780	269	13	2020	2020	NUM
ijtc-780	269	14	)	)	PUNCT
ijtc-780	269	15	.	.	PUNCT
ijtc-780	270	1	the	the	DET
ijtc-780	270	2	prediction	prediction	NOUN
ijtc-780	270	3	of	of	ADP
ijtc-780	270	4	future	future	ADJ
ijtc-780	270	5	operating	operate	VERB
ijtc-780	270	6	cash	cash	NOUN
ijtc-780	270	7	flows	flow	NOUN
ijtc-780	270	8	using	use	VERB
ijtc-780	270	9	accrual	accrual	ADJ
ijtc-780	270	10	-	-	PUNCT
ijtc-780	270	11	based	base	VERB
ijtc-780	270	12	and	and	CCONJ
ijtc-780	270	13	cash	cash	NOUN
ijtc-780	270	14	-	-	PUNCT
ijtc-780	270	15	based	base	VERB
ijtc-780	270	16	accounting	accounting	NOUN
ijtc-780	270	17	information	information	NOUN
ijtc-780	270	18	:	:	PUNCT
ijtc-780	270	19	empirical	empirical	ADJ
ijtc-780	270	20	evidence	evidence	NOUN
ijtc-780	270	21	from	from	ADP
ijtc-780	270	22	vietnam	vietnam	PROPN
ijtc-780	270	23	.	.	PUNCT
ijtc-780	271	1	management	management	NOUN
ijtc-780	271	2	science	science	NOUN
ijtc-780	271	3	letters	letter	NOUN
ijtc-780	271	4	,	,	PUNCT
ijtc-780	271	5	10(3	10(3	NUM
ijtc-780	271	6	)	)	PUNCT
ijtc-780	271	7	,	,	PUNCT
ijtc-780	271	8	683–694	683–694	NUM
ijtc-780	271	9	.	.	PUNCT
ijtc-780	272	1	https://doi.org/10.5267/j.msl.2019.9.010	https://doi.org/10.5267/j.msl.2019.9.010	PROPN
ijtc-780	272	2	ni	ni	PROPN
ijtc-780	272	3	luh	luh	PROPN
ijtc-780	272	4	gede	gede	PROPN
ijtc-780	272	5	erni	erni	PROPN
ijtc-780	272	6	sulindawati	sulindawati	PROPN
ijtc-780	272	7	,	,	PUNCT
ijtc-780	272	8	dkk	dkk	PROPN
ijtc-780	272	9	.	.	PROPN
ijtc-780	272	10	(	(	PUNCT
ijtc-780	272	11	2019	2019	NUM
ijtc-780	272	12	)	)	PUNCT
ijtc-780	272	13	.	.	PUNCT
ijtc-780	273	1	manajemen	manajeman	NOUN
ijtc-780	273	2	keuangan	keuangan	VERB
ijtc-780	273	3	(	(	PUNCT
ijtc-780	273	4	1st	1st	ADJ
ijtc-780	273	5	ed	ed	NOUN
ijtc-780	273	6	.	.	PUNCT
ijtc-780	273	7	,	,	PUNCT
ijtc-780	273	8	vol	vol	NOUN
ijtc-780	273	9	.	.	PROPN
ijtc-780	273	10	3	3	NUM
ijtc-780	273	11	)	)	PUNCT
ijtc-780	273	12	.	.	PUNCT
ijtc-780	274	1	rajawali	rajawali	ADJ
ijtc-780	274	2	pers	per	NOUN
ijtc-780	274	3	.	.	PUNCT
ijtc-780	275	1	nugroho	nugroho	PROPN
ijtc-780	275	2	,	,	PUNCT
ijtc-780	275	3	b.	b.	PROPN
ijtc-780	275	4	y.	y.	PROPN
ijtc-780	275	5	(	(	PUNCT
ijtc-780	275	6	2020	2020	NUM
ijtc-780	275	7	)	)	PUNCT
ijtc-780	275	8	.	.	PUNCT
ijtc-780	276	1	analysis	analysis	NOUN
ijtc-780	276	2	of	of	ADP
ijtc-780	276	3	cash	cash	NOUN
ijtc-780	276	4	holding	holding	NOUN
ijtc-780	276	5	on	on	ADP
ijtc-780	276	6	investment	investment	NOUN
ijtc-780	276	7	cash	cash	NOUN
ijtc-780	276	8	flow	flow	NOUN
ijtc-780	276	9	sensitivity	sensitivity	NOUN
ijtc-780	276	10	in	in	ADP
ijtc-780	276	11	indonesia	indonesia	PROPN
ijtc-780	276	12	.	.	PUNCT
ijtc-780	277	1	accounting	accounting	PROPN
ijtc-780	277	2	,	,	PUNCT
ijtc-780	277	3	6(5	6(5	NUM
ijtc-780	277	4	)	)	PUNCT
ijtc-780	277	5	,	,	PUNCT
ijtc-780	277	6	713–720	713–720	NUM
ijtc-780	277	7	.	.	PUNCT
ijtc-780	278	1	https://doi.org/10.5267/j.ac.2020.6.013	https://doi.org/10.5267/j.ac.2020.6.013	PROPN
ijtc-780	278	2	paraditya	paraditya	PROPN
ijtc-780	278	3	,	,	PUNCT
ijtc-780	278	4	v.	v.	PROPN
ijtc-780	278	5	,	,	PUNCT
ijtc-780	278	6	madyakusumawati	madyakusumawati	PROPN
ijtc-780	278	7	,	,	PUNCT
ijtc-780	278	8	s.	s.	PROPN
ijtc-780	278	9	,	,	PUNCT
ijtc-780	278	10	&	&	CCONJ
ijtc-780	278	11	anastasia	anastasia	PROPN
ijtc-780	278	12	petronila	petronila	PROPN
ijtc-780	278	13	,	,	PUNCT
ijtc-780	278	14	t.	t.	PROPN
ijtc-780	278	15	(	(	PUNCT
ijtc-780	278	16	2021	2021	NUM
ijtc-780	278	17	)	)	PUNCT
ijtc-780	278	18	.	.	PUNCT
ijtc-780	279	1	arus	arus	PROPN
ijtc-780	279	2	kas	kas	PROPN
ijtc-780	279	3	operasional	operasional	PROPN
ijtc-780	279	4	,	,	PUNCT
ijtc-780	279	5	investasi	investasi	PROPN
ijtc-780	279	6	,	,	PUNCT
ijtc-780	279	7	pendanaan	pendanaan	PROPN
ijtc-780	279	8	,	,	PUNCT
ijtc-780	279	9	serta	serta	PROPN
ijtc-780	279	10	tata	tata	PROPN
ijtc-780	279	11	kelola	kelola	PROPN
ijtc-780	279	12	perusahan	perusahan	PROPN
ijtc-780	279	13	,	,	PUNCT
ijtc-780	279	14	pengaruhnya	pengaruhnya	PROPN
ijtc-780	279	15	terhadap	terhadap	PROPN
ijtc-780	279	16	nilai	nilai	PROPN
ijtc-780	279	17	perusahaan	perusahaan	PROPN
ijtc-780	279	18	.	.	PUNCT
ijtc-780	280	1	prosiding	proside	VERB
ijtc-780	280	2	working	work	VERB
ijtc-780	280	3	papers	paper	NOUN
ijtc-780	280	4	series	series	PROPN
ijtc-780	280	5	in	in	ADP
ijtc-780	280	6	management	management	NOUN
ijtc-780	280	7	,	,	PUNCT
ijtc-780	280	8	13(2	13(2	PROPN
ijtc-780	280	9	)	)	PUNCT
ijtc-780	280	10	,	,	PUNCT
ijtc-780	280	11	256–281	256–281	NUM
ijtc-780	280	12	.	.	PUNCT
ijtc-780	281	1	pasandidehfar	pasandidehfar	ADV
ijtc-780	281	2	,	,	PUNCT
ijtc-780	281	3	m.	m.	NOUN
ijtc-780	281	4	,	,	PUNCT
ijtc-780	281	5	shahverdiani	shahverdiani	PROPN
ijtc-780	281	6	,	,	PUNCT
ijtc-780	281	7	s.	s.	PROPN
ijtc-780	281	8	,	,	PUNCT
ijtc-780	281	9	&	&	CCONJ
ijtc-780	281	10	hashemi	hashemi	PROPN
ijtc-780	281	11	gohar	gohar	PROPN
ijtc-780	281	12	,	,	PUNCT
ijtc-780	281	13	m.	m.	NOUN
ijtc-780	281	14	(	(	PUNCT
ijtc-780	281	15	2016	2016	NUM
ijtc-780	281	16	)	)	PUNCT
ijtc-780	281	17	.	.	PUNCT
ijtc-780	282	1	impact	impact	NOUN
ijtc-780	282	2	of	of	ADP
ijtc-780	282	3	political	political	ADJ
ijtc-780	282	4	costs	cost	NOUN
ijtc-780	282	5	on	on	ADP
ijtc-780	282	6	company	company	NOUN
ijtc-780	282	7	benefits	benefit	NOUN
ijtc-780	282	8	in	in	ADP
ijtc-780	282	9	the	the	DET
ijtc-780	282	10	institutions	institution	NOUN
ijtc-780	282	11	with	with	ADP
ijtc-780	282	12	high	high	ADJ
ijtc-780	282	13	free	free	ADJ
ijtc-780	282	14	cash	cash	NOUN
ijtc-780	282	15	flow	flow	NOUN
ijtc-780	282	16	and	and	CCONJ
ijtc-780	282	17	low	low	ADJ
ijtc-780	282	18	growth	growth	NOUN
ijtc-780	282	19	opportunity	opportunity	NOUN
ijtc-780	282	20	:	:	PUNCT
ijtc-780	282	21	evidence	evidence	NOUN
ijtc-780	282	22	from	from	ADP
ijtc-780	282	23	tehran	tehran	PROPN
ijtc-780	282	24	stock	stock	PROPN
ijtc-780	282	25	exchange	exchange	PROPN
ijtc-780	282	26	.	.	PUNCT
ijtc-780	283	1	accounting	accounting	NOUN
ijtc-780	283	2	,	,	PUNCT
ijtc-780	283	3	2	2	NUM
ijtc-780	283	4	,	,	PUNCT
ijtc-780	283	5	137–142	137–142	NUM
ijtc-780	283	6	.	.	PUNCT
ijtc-780	284	1	https://doi.org/10.5267/j.ac.2016.2.001	https://doi.org/10.5267/j.ac.2016.2.001	PROPN
ijtc-780	284	2	sadeghi	sadeghi	PROPN
ijtc-780	284	3	moghaddam	moghaddam	NOUN
ijtc-780	284	4	,	,	PUNCT
ijtc-780	284	5	s.	s.	PROPN
ijtc-780	284	6	,	,	PUNCT
ijtc-780	284	7	&	&	CCONJ
ijtc-780	284	8	talebbeydokhti	talebbeydokhti	PROPN
ijtc-780	284	9	,	,	PUNCT
ijtc-780	284	10	a.	a.	PROPN
ijtc-780	284	11	(	(	PUNCT
ijtc-780	284	12	2014	2014	NUM
ijtc-780	284	13	)	)	PUNCT
ijtc-780	284	14	.	.	PUNCT
ijtc-780	285	1	a	a	DET
ijtc-780	285	2	study	study	NOUN
ijtc-780	285	3	on	on	ADP
ijtc-780	285	4	relationship	relationship	NOUN
ijtc-780	285	5	between	between	ADP
ijtc-780	285	6	the	the	DET
ijtc-780	285	7	information	information	NOUN
ijtc-780	285	8	of	of	ADP
ijtc-780	285	9	cash	cash	NOUN
ijtc-780	285	10	value	value	NOUN
ijtc-780	285	11	added	add	VERB
ijtc-780	285	12	and	and	CCONJ
ijtc-780	285	13	return	return	NOUN
ijtc-780	285	14	of	of	ADP
ijtc-780	285	15	stocks	stock	NOUN
ijtc-780	285	16	:	:	PUNCT
ijtc-780	285	17	an	an	DET
ijtc-780	285	18	empirical	empirical	ADJ
ijtc-780	285	19	investigation	investigation	NOUN
ijtc-780	285	20	on	on	ADP
ijtc-780	285	21	accounting	accounting	NOUN
ijtc-780	285	22	profit	profit	NOUN
ijtc-780	285	23	,	,	PUNCT
ijtc-780	285	24	free	free	ADJ
ijtc-780	285	25	cash	cash	NOUN
ijtc-780	285	26	flow	flow	NOUN
ijtc-780	285	27	and	and	CCONJ
ijtc-780	285	28	tobin	tobin	NOUN
ijtc-780	285	29	’s	’s	PART
ijtc-780	285	30	q.	q.	PROPN
ijtc-780	285	31	management	management	PROPN
ijtc-780	285	32	science	science	NOUN
ijtc-780	285	33	letters	letter	NOUN
ijtc-780	285	34	,	,	PUNCT
ijtc-780	285	35	4(1	4(1	NOUN
ijtc-780	285	36	)	)	PUNCT
ijtc-780	285	37	,	,	PUNCT
ijtc-780	285	38	117–122	117–122	NUM
ijtc-780	285	39	.	.	PUNCT
ijtc-780	286	1	https://doi.org/10.5267/j.msl.2013.11.026	https://doi.org/10.5267/j.msl.2013.11.026	PROPN
ijtc-780	286	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-780	286	3	the	the	DET
ijtc-780	286	4	influence	influence	NOUN
ijtc-780	286	5	of	of	ADP
ijtc-780	286	6	operating	operate	VERB
ijtc-780	286	7	cash	cash	NOUN
ijtc-780	286	8	flows	flow	NOUN
ijtc-780	286	9	,	,	PUNCT
ijtc-780	286	10	investments	investment	NOUN
ijtc-780	286	11	cash	cash	NOUN
ijtc-780	286	12	flow	flow	NOUN
ijtc-780	286	13	,	,	PUNCT
ijtc-780	286	14	and	and	CCONJ
ijtc-780	286	15	funding	fund	VERB
ijtc-780	286	16	cash	cash	NOUN
ijtc-780	286	17	flow	flow	NOUN
ijtc-780	286	18	on	on	ADP
ijtc-780	286	19	the	the	DET
ijtc-780	286	20	company	company	NOUN
ijtc-780	286	21	value	value	NOUN
ijtc-780	286	22	in	in	ADP
ijtc-780	286	23	technology	technology	NOUN
ijtc-780	286	24	sector	sector	NOUN
ijtc-780	286	25	herman	herman	NOUN
ijtc-780	286	26	and	and	CCONJ
ijtc-780	286	27	chaidir	chaidir	VERB
ijtc-780	286	28	560	560	NUM
ijtc-780	286	29	|	|	ADV
ijtc-780	286	30	ilomata	ilomata	PROPN
ijtc-780	286	31	international	international	ADJ
ijtc-780	286	32	journal	journal	NOUN
ijtc-780	286	33	of	of	ADP
ijtc-780	286	34	tax	tax	PROPN
ijtc-780	286	35	&	&	CCONJ
ijtc-780	286	36	accounting	accounting	PROPN
ijtc-780	286	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-780	286	38	sadeghi	sadeghi	PROPN
ijtc-780	286	39	moghaddam	moghaddam	NOUN
ijtc-780	286	40	,	,	PUNCT
ijtc-780	286	41	s.	s.	PROPN
ijtc-780	286	42	,	,	PUNCT
ijtc-780	286	43	&	&	CCONJ
ijtc-780	286	44	zabihi	zabihi	PROPN
ijtc-780	286	45	,	,	PUNCT
ijtc-780	286	46	f.	f.	PROPN
ijtc-780	286	47	(	(	PUNCT
ijtc-780	286	48	2014	2014	NUM
ijtc-780	286	49	)	)	PUNCT
ijtc-780	286	50	.	.	PUNCT
ijtc-780	287	1	a	a	DET
ijtc-780	287	2	study	study	NOUN
ijtc-780	287	3	on	on	ADP
ijtc-780	287	4	relationship	relationship	NOUN
ijtc-780	287	5	between	between	ADP
ijtc-780	287	6	market	market	NOUN
ijtc-780	287	7	share	share	NOUN
ijtc-780	287	8	and	and	CCONJ
ijtc-780	287	9	cash	cash	NOUN
ijtc-780	287	10	flow	flow	NOUN
ijtc-780	287	11	policy	policy	NOUN
ijtc-780	287	12	.	.	PUNCT
ijtc-780	288	1	management	management	NOUN
ijtc-780	288	2	science	science	NOUN
ijtc-780	288	3	letters	letter	NOUN
ijtc-780	288	4	,	,	PUNCT
ijtc-780	288	5	4(9	4(9	NUM
ijtc-780	288	6	)	)	PUNCT
ijtc-780	288	7	,	,	PUNCT
ijtc-780	288	8	1969–1972	1969–1972	NUM
ijtc-780	288	9	.	.	PUNCT
ijtc-780	288	10	https://doi.org/10.5267/j.msl.2014.8.026	https://doi.org/10.5267/j.msl.2014.8.026	VERB
ijtc-780	288	11	sugiyono	sugiyono	PROPN
ijtc-780	288	12	.	.	PUNCT
ijtc-780	289	1	(	(	PUNCT
ijtc-780	289	2	2017	2017	NUM
ijtc-780	289	3	)	)	PUNCT
ijtc-780	289	4	.	.	PUNCT
ijtc-780	290	1	metode	metode	PROPN
ijtc-780	290	2	penelitian	penelitian	PROPN
ijtc-780	290	3	kuantitatif	kuantitatif	PROPN
ijtc-780	290	4	,	,	PUNCT
ijtc-780	290	5	kualitatif	kualitatif	PROPN
ijtc-780	290	6	,	,	PUNCT
ijtc-780	290	7	dan	dan	PROPN
ijtc-780	290	8	r%b	r%b	PROPN
ijtc-780	290	9	(	(	PUNCT
ijtc-780	290	10	ke-26	ke-26	NOUN
ijtc-780	290	11	)	)	PUNCT
ijtc-780	290	12	.	.	PUNCT
ijtc-780	291	1	alfabeta	alfabeta	PROPN
ijtc-780	291	2	.	.	PUNCT
ijtc-780	292	1	sugiyono	sugiyono	PROPN
ijtc-780	292	2	.	.	PUNCT
ijtc-780	293	1	(	(	PUNCT
ijtc-780	293	2	2019	2019	NUM
ijtc-780	293	3	)	)	PUNCT
ijtc-780	293	4	.	.	PUNCT
ijtc-780	294	1	metode	metode	PROPN
ijtc-780	294	2	penelitian	penelitian	PROPN
ijtc-780	294	3	kuantitatif	kuantitatif	PROPN
ijtc-780	294	4	kualitatif	kualitatif	PROPN
ijtc-780	294	5	dan	dan	PROPN
ijtc-780	294	6	r&d	r&d	PROPN
ijtc-780	294	7	(	(	PUNCT
ijtc-780	294	8	1st	1st	ADJ
ijtc-780	294	9	ed	ed	NOUN
ijtc-780	294	10	.	.	PUNCT
ijtc-780	294	11	)	)	PUNCT
ijtc-780	294	12	.	.	PUNCT
ijtc-780	295	1	alfabeta	alfabeta	PROPN
ijtc-780	295	2	.	.	PUNCT
ijtc-780	296	1	syafrida	syafrida	PROPN
ijtc-780	296	2	hani	hani	PROPN
ijtc-780	296	3	.	.	PUNCT
ijtc-780	297	1	(	(	PUNCT
ijtc-780	297	2	2015	2015	NUM
ijtc-780	297	3	)	)	PUNCT
ijtc-780	297	4	.	.	PUNCT
ijtc-780	298	1	teknik	teknik	NOUN
ijtc-780	298	2	analisa	analisa	NOUN
ijtc-780	298	3	laporan	laporan	ADJ
ijtc-780	298	4	keuangan	keuangan	NOUN
ijtc-780	298	5	(	(	PUNCT
ijtc-780	298	6	2nd	2nd	ADJ
ijtc-780	298	7	ed	ed	NOUN
ijtc-780	298	8	.	.	PUNCT
ijtc-780	298	9	)	)	PUNCT
ijtc-780	298	10	.	.	PUNCT
ijtc-780	299	1	umsu	umsu	ADJ
ijtc-780	299	2	press	press	NOUN
ijtc-780	299	3	.	.	PUNCT
ijtc-780	300	1	syakur	syakur	PROPN
ijtc-780	300	2	,	,	PUNCT
ijtc-780	300	3	a.	a.	PROPN
ijtc-780	300	4	s.	s.	PROPN
ijtc-780	300	5	i.	i.	PROPN
ijtc-780	300	6	(	(	PUNCT
ijtc-780	300	7	2009	2009	NUM
ijtc-780	300	8	)	)	PUNCT
ijtc-780	300	9	.	.	PUNCT
ijtc-780	301	1	intermediate	intermediate	ADJ
ijtc-780	301	2	accounting	accounting	NOUN
ijtc-780	301	3	 	 	SPACE
ijtc-780	301	4	:	:	PUNCT
ijtc-780	301	5	dalam	dalam	PROPN
ijtc-780	301	6	perspektif	perspektif	PROPN
ijtc-780	301	7	lebih	lebih	PROPN
ijtc-780	301	8	luas	luas	PROPN
ijtc-780	301	9	(	(	PUNCT
ijtc-780	301	10	1st	1st	ADJ
ijtc-780	301	11	ed	ed	NOUN
ijtc-780	301	12	.	.	PUNCT
ijtc-780	301	13	)	)	PUNCT
ijtc-780	301	14	.	.	PUNCT
ijtc-780	302	1	av	av	PROPN
ijtc-780	302	2	publisher	publisher	NOUN
ijtc-780	302	3	.	.	PUNCT
ijtc-780	303	1	syaodih	syaodih	VERB
ijtc-780	303	2	sukmadinata	sukmadinata	NOUN
ijtc-780	303	3	,	,	PUNCT
ijtc-780	303	4	n.	n.	NOUN
ijtc-780	303	5	(	(	PUNCT
ijtc-780	303	6	2007	2007	NUM
ijtc-780	303	7	)	)	PUNCT
ijtc-780	303	8	.	.	PUNCT
ijtc-780	304	1	metode	metode	PROPN
ijtc-780	304	2	penelitian	penelitian	PROPN
ijtc-780	304	3	pendidikan	pendidikan	PROPN
ijtc-780	304	4	(	(	PUNCT
ijtc-780	304	5	vol	vol	NOUN
ijtc-780	304	6	.	.	PROPN
ijtc-780	304	7	3	3	NUM
ijtc-780	304	8	)	)	PUNCT
ijtc-780	304	9	.	.	PUNCT
ijtc-780	305	1	remaja	remaja	PROPN
ijtc-780	305	2	rosdakarya	rosdakarya	PROPN
ijtc-780	305	3	.	.	PUNCT
ijtc-780	306	1	taghavi	taghavi	NOUN
ijtc-780	306	2	,	,	PUNCT
ijtc-780	306	3	m.	m.	NOUN
ijtc-780	306	4	,	,	PUNCT
ijtc-780	306	5	khodaei	khodaei	PROPN
ijtc-780	306	6	valahzaghard	valahzaghard	PROPN
ijtc-780	306	7	,	,	PUNCT
ijtc-780	306	8	m.	m.	NOUN
ijtc-780	306	9	,	,	PUNCT
ijtc-780	306	10	&	&	CCONJ
ijtc-780	306	11	amirjahadi	amirjahadi	NOUN
ijtc-780	306	12	,	,	PUNCT
ijtc-780	306	13	n.	n.	NOUN
ijtc-780	306	14	(	(	PUNCT
ijtc-780	306	15	2014	2014	NUM
ijtc-780	306	16	)	)	PUNCT
ijtc-780	306	17	.	.	PUNCT
ijtc-780	307	1	an	an	DET
ijtc-780	307	2	investigation	investigation	NOUN
ijtc-780	307	3	on	on	ADP
ijtc-780	307	4	the	the	DET
ijtc-780	307	5	effect	effect	NOUN
ijtc-780	307	6	of	of	ADP
ijtc-780	307	7	the	the	DET
ijtc-780	307	8	corporation	corporation	NOUN
ijtc-780	307	9	governance	governance	NOUN
ijtc-780	307	10	structure	structure	NOUN
ijtc-780	307	11	and	and	CCONJ
ijtc-780	307	12	free	free	ADJ
ijtc-780	307	13	cash	cash	NOUN
ijtc-780	307	14	flow	flow	NOUN
ijtc-780	307	15	on	on	ADP
ijtc-780	307	16	overinvestment	overinvestment	ADJ
ijtc-780	307	17	.	.	PUNCT
ijtc-780	308	1	management	management	NOUN
ijtc-780	308	2	science	science	NOUN
ijtc-780	308	3	letters	letter	NOUN
ijtc-780	308	4	,	,	PUNCT
ijtc-780	308	5	4	4	NUM
ijtc-780	308	6	,	,	PUNCT
ijtc-780	308	7	567–572	567–572	NUM
ijtc-780	308	8	.	.	PUNCT
ijtc-780	309	1	https://doi.org/10.5267/j.msl.2014.1.007	https://doi.org/10.5267/j.msl.2014.1.007	PROPN
ijtc-780	309	2	wasana	wasana	PROPN
ijtc-780	309	3	,	,	PUNCT
ijtc-780	309	4	j.	j.	PROPN
ijtc-780	309	5	(	(	PUNCT
ijtc-780	309	6	1995	1995	NUM
ijtc-780	309	7	)	)	PUNCT
ijtc-780	309	8	.	.	PUNCT
ijtc-780	310	1	manajemen	manajeman	NOUN
ijtc-780	310	2	keuangan	keuangan	VERB
ijtc-780	310	3	(	(	PUNCT
ijtc-780	310	4	9th	9th	ADJ
ijtc-780	310	5	ed	ed	NOUN
ijtc-780	310	6	.	.	PROPN
ijtc-780	310	7	,	,	PUNCT
ijtc-780	310	8	vol	vol	NOUN
ijtc-780	310	9	.	.	PROPN
ijtc-780	310	10	1	1	NUM
ijtc-780	310	11	)	)	PUNCT
ijtc-780	310	12	.	.	PUNCT
ijtc-780	311	1	binarupa	binarupa	PROPN
ijtc-780	311	2	aksara	aksara	PROPN
ijtc-780	311	3	.	.	PUNCT
ijtc-780	312	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ