id	sid	tid	token	lemma	pos
ijtc-884	1	1	the	the	DET
ijtc-884	1	2	illomata	illomata	PROPN
ijtc-884	1	3	international	international	PROPN
ijtc-884	1	4	journal	journal	PROPN
ijtc-884	1	5	of	of	ADP
ijtc-884	1	6	management	management	NOUN
ijtc-884	1	7	ilomata	ilomata	PROPN
ijtc-884	1	8	international	international	ADJ
ijtc-884	1	9	journal	journal	NOUN
ijtc-884	1	10	of	of	ADP
ijtc-884	1	11	tax	tax	PROPN
ijtc-884	1	12	&	&	CCONJ
ijtc-884	1	13	accounting	account	VERB
ijtc-884	1	14	p	p	PROPN
ijtc-884	1	15	-	-	PUNCT
ijtc-884	1	16	issn	issn	NOUN
ijtc-884	1	17	:	:	PUNCT
ijtc-884	1	18	2714	2714	NUM
ijtc-884	1	19	-	-	SYM
ijtc-884	1	20	9838	9838	NUM
ijtc-884	1	21	;	;	PUNCT
ijtc-884	1	22	e	e	X
ijtc-884	1	23	-	-	PUNCT
ijtc-884	1	24	issn	issn	NOUN
ijtc-884	1	25	:	:	PUNCT
ijtc-884	1	26	2714	2714	NUM
ijtc-884	1	27	-	-	SYM
ijtc-884	1	28	9846	9846	NUM
ijtc-884	1	29	volume	volume	NOUN
ijtc-884	1	30	4	4	NUM
ijtc-884	1	31	,	,	PUNCT
ijtc-884	1	32	issue	issue	NOUN
ijtc-884	1	33	4	4	NUM
ijtc-884	1	34	,	,	PUNCT
ijtc-884	1	35	october	october	PROPN
ijtc-884	1	36	2023	2023	NUM
ijtc-884	1	37	page	page	NOUN
ijtc-884	1	38	no	no	NOUN
ijtc-884	1	39	.	.	PUNCT
ijtc-884	2	1	703	703	NUM
ijtc-884	2	2	-	-	SYM
ijtc-884	2	3	715	715	NUM
ijtc-884	2	4	703	703	NUM
ijtc-884	2	5	|	|	ADV
ijtc-884	2	6	ilomata	ilomata	PROPN
ijtc-884	2	7	international	international	ADJ
ijtc-884	2	8	journal	journal	NOUN
ijtc-884	2	9	of	of	ADP
ijtc-884	2	10	tax	tax	PROPN
ijtc-884	2	11	&	&	CCONJ
ijtc-884	2	12	accounting	account	VERB
ijtc-884	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	2	14	determinants	determinant	NOUN
ijtc-884	2	15	of	of	ADP
ijtc-884	2	16	occupational	occupational	ADJ
ijtc-884	2	17	health	health	NOUN
ijtc-884	2	18	and	and	CCONJ
ijtc-884	2	19	safety	safety	NOUN
ijtc-884	2	20	disclosure	disclosure	NOUN
ijtc-884	2	21	:	:	PUNCT
ijtc-884	2	22	an	an	DET
ijtc-884	2	23	empirical	empirical	ADJ
ijtc-884	2	24	study	study	NOUN
ijtc-884	2	25	of	of	ADP
ijtc-884	2	26	property	property	NOUN
ijtc-884	2	27	,	,	PUNCT
ijtc-884	2	28	real	real	ADJ
ijtc-884	2	29	estate	estate	NOUN
ijtc-884	2	30	,	,	PUNCT
ijtc-884	2	31	and	and	CCONJ
ijtc-884	2	32	building	build	VERB
ijtc-884	2	33	construction	construction	NOUN
ijtc-884	2	34	companies	company	NOUN
ijtc-884	2	35	on	on	ADP
ijtc-884	2	36	idx	idx	PROPN
ijtc-884	2	37	sindy	sindy	PROPN
ijtc-884	2	38	astuti1	astuti1	PROPN
ijtc-884	2	39	,	,	PUNCT
ijtc-884	2	40	aminah2	aminah2	PROPN
ijtc-884	2	41	12universitas	12universitas	NUM
ijtc-884	2	42	bandar	bandar	NOUN
ijtc-884	2	43	lampung	lampung	PROPN
ijtc-884	2	44	,	,	PUNCT
ijtc-884	2	45	indonesia	indonesia	PROPN
ijtc-884	2	46	correspondent	correspondent	NOUN
ijtc-884	2	47	:	:	PUNCT
ijtc-884	2	48	sindy.19021071@student.ubl.ac.id1	sindy.19021071@student.ubl.ac.id1	ADV
ijtc-884	2	49	received	receive	VERB
ijtc-884	2	50	:	:	PUNCT
ijtc-884	2	51	august	august	PROPN
ijtc-884	2	52	17	17	NUM
ijtc-884	2	53	,	,	PUNCT
ijtc-884	2	54	2023	2023	NUM
ijtc-884	2	55	accepted	accept	VERB
ijtc-884	2	56	:	:	PUNCT
ijtc-884	2	57	october	october	PROPN
ijtc-884	2	58	13	13	NUM
ijtc-884	2	59	,	,	PUNCT
ijtc-884	2	60	2023	2023	NUM
ijtc-884	2	61	published	publish	VERB
ijtc-884	2	62	:	:	PUNCT
ijtc-884	2	63	october	october	PROPN
ijtc-884	2	64	31	31	NUM
ijtc-884	2	65	,	,	PUNCT
ijtc-884	2	66	2023	2023	NUM
ijtc-884	2	67	citation	citation	NOUN
ijtc-884	2	68	:	:	PUNCT
ijtc-884	2	69	astuti	astuti	PROPN
ijtc-884	2	70	,	,	PUNCT
ijtc-884	2	71	s.	s.	PROPN
ijtc-884	2	72	,	,	PUNCT
ijtc-884	2	73	&	&	CCONJ
ijtc-884	2	74	aminah	aminah	PROPN
ijtc-884	2	75	(	(	PUNCT
ijtc-884	2	76	2023	2023	NUM
ijtc-884	2	77	)	)	PUNCT
ijtc-884	2	78	.	.	PUNCT
ijtc-884	3	1	determinants	determinant	NOUN
ijtc-884	3	2	of	of	ADP
ijtc-884	3	3	occupational	occupational	ADJ
ijtc-884	3	4	health	health	NOUN
ijtc-884	3	5	and	and	CCONJ
ijtc-884	3	6	safety	safety	NOUN
ijtc-884	3	7	disclosure	disclosure	NOUN
ijtc-884	3	8	:	:	PUNCT
ijtc-884	3	9	an	an	DET
ijtc-884	3	10	empirical	empirical	ADJ
ijtc-884	3	11	study	study	NOUN
ijtc-884	3	12	of	of	ADP
ijtc-884	3	13	property	property	NOUN
ijtc-884	3	14	,	,	PUNCT
ijtc-884	3	15	real	real	ADJ
ijtc-884	3	16	estate	estate	NOUN
ijtc-884	3	17	,	,	PUNCT
ijtc-884	3	18	and	and	CCONJ
ijtc-884	3	19	building	build	VERB
ijtc-884	3	20	construction	construction	NOUN
ijtc-884	3	21	companies	company	NOUN
ijtc-884	3	22	on	on	ADP
ijtc-884	3	23	idx	idx	PROPN
ijtc-884	3	24	)	)	PUNCT
ijtc-884	3	25	.	.	PUNCT
ijtc-884	4	1	ilomata	ilomata	PROPN
ijtc-884	4	2	international	international	ADJ
ijtc-884	4	3	journal	journal	NOUN
ijtc-884	4	4	of	of	ADP
ijtc-884	4	5	tax	tax	NOUN
ijtc-884	4	6	and	and	CCONJ
ijtc-884	4	7	accounting	accounting	NOUN
ijtc-884	4	8	,	,	PUNCT
ijtc-884	4	9	4(4	4(4	NUM
ijtc-884	4	10	)	)	PUNCT
ijtc-884	4	11	,	,	PUNCT
ijtc-884	4	12	703	703	NUM
ijtc-884	4	13	-	-	SYM
ijtc-884	4	14	715	715	NUM
ijtc-884	4	15	.	.	PUNCT
ijtc-884	5	1	https://doi.org/10.52728/ijtc.v4i4.884	https://doi.org/10.52728/ijtc.v4i4.884	ADJ
ijtc-884	5	2	abstract	abstract	NOUN
ijtc-884	5	3	:	:	PUNCT
ijtc-884	5	4	occupational	occupational	ADJ
ijtc-884	5	5	health	health	NOUN
ijtc-884	5	6	and	and	CCONJ
ijtc-884	5	7	safety	safety	NOUN
ijtc-884	5	8	disclosure	disclosure	NOUN
ijtc-884	5	9	(	(	PUNCT
ijtc-884	5	10	ohsd	ohsd	NOUN
ijtc-884	5	11	)	)	PUNCT
ijtc-884	5	12	is	be	AUX
ijtc-884	5	13	essential	essential	ADJ
ijtc-884	5	14	to	to	PART
ijtc-884	5	15	provide	provide	VERB
ijtc-884	5	16	the	the	DET
ijtc-884	5	17	public	public	NOUN
ijtc-884	5	18	and	and	CCONJ
ijtc-884	5	19	stakeholders	stakeholder	NOUN
ijtc-884	5	20	with	with	ADP
ijtc-884	5	21	more	more	ADJ
ijtc-884	5	22	information	information	NOUN
ijtc-884	5	23	about	about	ADP
ijtc-884	5	24	a	a	DET
ijtc-884	5	25	company	company	NOUN
ijtc-884	5	26	.	.	PUNCT
ijtc-884	6	1	in	in	ADP
ijtc-884	6	2	particular	particular	ADJ
ijtc-884	6	3	,	,	PUNCT
ijtc-884	6	4	ohsd	ohsd	NOUN
ijtc-884	6	5	still	still	ADV
ijtc-884	6	6	needs	need	VERB
ijtc-884	6	7	further	further	ADJ
ijtc-884	6	8	research	research	NOUN
ijtc-884	6	9	because	because	SCONJ
ijtc-884	6	10	the	the	DET
ijtc-884	6	11	work	work	NOUN
ijtc-884	6	12	accidents	accident	NOUN
ijtc-884	6	13	in	in	ADP
ijtc-884	6	14	indonesia	indonesia	PROPN
ijtc-884	6	15	are	be	AUX
ijtc-884	6	16	currently	currently	ADV
ijtc-884	6	17	excessive	excessive	ADJ
ijtc-884	6	18	,	,	PUNCT
ijtc-884	6	19	but	but	CCONJ
ijtc-884	6	20	not	not	PART
ijtc-884	6	21	all	all	DET
ijtc-884	6	22	companies	company	NOUN
ijtc-884	6	23	disclose	disclose	VERB
ijtc-884	6	24	it	it	PRON
ijtc-884	6	25	.	.	PUNCT
ijtc-884	7	1	ohsd	ohsd	NOUN
ijtc-884	7	2	is	be	AUX
ijtc-884	7	3	also	also	ADV
ijtc-884	7	4	crucial	crucial	ADJ
ijtc-884	7	5	for	for	ADP
ijtc-884	7	6	corporate	corporate	ADJ
ijtc-884	7	7	sustainability	sustainability	NOUN
ijtc-884	7	8	.	.	PUNCT
ijtc-884	8	1	the	the	DET
ijtc-884	8	2	primary	primary	ADJ
ijtc-884	8	3	objective	objective	NOUN
ijtc-884	8	4	of	of	ADP
ijtc-884	8	5	this	this	DET
ijtc-884	8	6	study	study	NOUN
ijtc-884	8	7	is	be	AUX
ijtc-884	8	8	to	to	PART
ijtc-884	8	9	conduct	conduct	VERB
ijtc-884	8	10	an	an	DET
ijtc-884	8	11	empirical	empirical	ADJ
ijtc-884	8	12	study	study	NOUN
ijtc-884	8	13	of	of	ADP
ijtc-884	8	14	the	the	DET
ijtc-884	8	15	impact	impact	NOUN
ijtc-884	8	16	of	of	ADP
ijtc-884	8	17	profitability	profitability	NOUN
ijtc-884	8	18	,	,	PUNCT
ijtc-884	8	19	leverage	leverage	NOUN
ijtc-884	8	20	,	,	PUNCT
ijtc-884	8	21	and	and	CCONJ
ijtc-884	8	22	the	the	DET
ijtc-884	8	23	size	size	NOUN
ijtc-884	8	24	of	of	ADP
ijtc-884	8	25	the	the	DET
ijtc-884	8	26	board	board	NOUN
ijtc-884	8	27	of	of	ADP
ijtc-884	8	28	commissioners	commissioner	NOUN
ijtc-884	8	29	on	on	ADP
ijtc-884	8	30	ohsd	ohsd	NOUN
ijtc-884	8	31	.	.	PUNCT
ijtc-884	9	1	the	the	DET
ijtc-884	9	2	research	research	NOUN
ijtc-884	9	3	method	method	NOUN
ijtc-884	9	4	used	use	VERB
ijtc-884	9	5	in	in	ADP
ijtc-884	9	6	this	this	DET
ijtc-884	9	7	study	study	NOUN
ijtc-884	9	8	is	be	AUX
ijtc-884	9	9	quantitative	quantitative	ADJ
ijtc-884	9	10	and	and	CCONJ
ijtc-884	9	11	secondary	secondary	ADJ
ijtc-884	9	12	data	datum	NOUN
ijtc-884	9	13	obtained	obtain	VERB
ijtc-884	9	14	from	from	ADP
ijtc-884	9	15	the	the	DET
ijtc-884	9	16	annual	annual	ADJ
ijtc-884	9	17	reports	report	NOUN
ijtc-884	9	18	and	and	CCONJ
ijtc-884	9	19	sustainability	sustainability	NOUN
ijtc-884	9	20	reports	report	NOUN
ijtc-884	9	21	of	of	ADP
ijtc-884	9	22	the	the	DET
ijtc-884	9	23	property	property	NOUN
ijtc-884	9	24	,	,	PUNCT
ijtc-884	9	25	real	real	ADJ
ijtc-884	9	26	estate	estate	NOUN
ijtc-884	9	27	,	,	PUNCT
ijtc-884	9	28	and	and	CCONJ
ijtc-884	9	29	building	build	VERB
ijtc-884	9	30	construction	construction	NOUN
ijtc-884	9	31	companies	company	NOUN
ijtc-884	9	32	listed	list	VERB
ijtc-884	9	33	on	on	ADP
ijtc-884	9	34	the	the	DET
ijtc-884	9	35	indonesia	indonesia	PROPN
ijtc-884	9	36	stock	stock	PROPN
ijtc-884	9	37	exchange	exchange	PROPN
ijtc-884	9	38	(	(	PUNCT
ijtc-884	9	39	idx	idx	PROPN
ijtc-884	9	40	)	)	PUNCT
ijtc-884	9	41	from	from	ADP
ijtc-884	9	42	2019	2019	NUM
ijtc-884	9	43	to	to	ADP
ijtc-884	9	44	2021	2021	NUM
ijtc-884	9	45	.	.	PUNCT
ijtc-884	10	1	the	the	DET
ijtc-884	10	2	sampling	sample	VERB
ijtc-884	10	3	technique	technique	NOUN
ijtc-884	10	4	used	use	VERB
ijtc-884	10	5	is	be	AUX
ijtc-884	10	6	purposive	purposive	ADJ
ijtc-884	10	7	sampling	sampling	NOUN
ijtc-884	10	8	,	,	PUNCT
ijtc-884	10	9	with	with	ADP
ijtc-884	10	10	81	81	NUM
ijtc-884	10	11	samples	sample	NOUN
ijtc-884	10	12	.	.	PUNCT
ijtc-884	11	1	data	datum	NOUN
ijtc-884	11	2	analysis	analysis	NOUN
ijtc-884	11	3	used	use	VERB
ijtc-884	11	4	panel	panel	NOUN
ijtc-884	11	5	data	datum	NOUN
ijtc-884	11	6	regression	regression	NOUN
ijtc-884	11	7	with	with	ADP
ijtc-884	11	8	a	a	DET
ijtc-884	11	9	random	random	ADJ
ijtc-884	11	10	effect	effect	NOUN
ijtc-884	11	11	model	model	NOUN
ijtc-884	11	12	(	(	PUNCT
ijtc-884	11	13	rem	rem	NOUN
ijtc-884	11	14	)	)	PUNCT
ijtc-884	11	15	.	.	PUNCT
ijtc-884	12	1	the	the	DET
ijtc-884	12	2	study	study	NOUN
ijtc-884	12	3	concluded	conclude	VERB
ijtc-884	12	4	that	that	SCONJ
ijtc-884	12	5	profitability	profitability	NOUN
ijtc-884	12	6	and	and	CCONJ
ijtc-884	12	7	leverage	leverage	NOUN
ijtc-884	12	8	(	(	PUNCT
ijtc-884	12	9	der	der	NOUN
ijtc-884	12	10	)	)	PUNCT
ijtc-884	12	11	significantly	significantly	ADV
ijtc-884	12	12	and	and	CCONJ
ijtc-884	12	13	positively	positively	ADV
ijtc-884	12	14	affect	affect	VERB
ijtc-884	12	15	ohsd	ohsd	NOUN
ijtc-884	12	16	.	.	PUNCT
ijtc-884	13	1	however	however	ADV
ijtc-884	13	2	,	,	PUNCT
ijtc-884	13	3	the	the	DET
ijtc-884	13	4	size	size	NOUN
ijtc-884	13	5	of	of	ADP
ijtc-884	13	6	the	the	DET
ijtc-884	13	7	board	board	NOUN
ijtc-884	13	8	of	of	ADP
ijtc-884	13	9	commissioners	commissioner	NOUN
ijtc-884	13	10	has	have	VERB
ijtc-884	13	11	a	a	DET
ijtc-884	13	12	negative	negative	ADJ
ijtc-884	13	13	and	and	CCONJ
ijtc-884	13	14	significant	significant	ADJ
ijtc-884	13	15	effect	effect	NOUN
ijtc-884	13	16	on	on	ADP
ijtc-884	13	17	ohsd	ohsd	NOUN
ijtc-884	13	18	.	.	PUNCT
ijtc-884	14	1	the	the	DET
ijtc-884	14	2	research	research	NOUN
ijtc-884	14	3	results	result	NOUN
ijtc-884	14	4	imply	imply	VERB
ijtc-884	14	5	the	the	DET
ijtc-884	14	6	occupational	occupational	ADJ
ijtc-884	14	7	health	health	NOUN
ijtc-884	14	8	and	and	CCONJ
ijtc-884	14	9	safety	safety	NOUN
ijtc-884	14	10	disclosure	disclosure	NOUN
ijtc-884	14	11	as	as	ADP
ijtc-884	14	12	material	material	NOUN
ijtc-884	14	13	for	for	ADP
ijtc-884	14	14	preparing	prepare	VERB
ijtc-884	14	15	company	company	NOUN
ijtc-884	14	16	policies	policy	NOUN
ijtc-884	14	17	.	.	PUNCT
ijtc-884	15	1	for	for	ADP
ijtc-884	15	2	academics	academic	NOUN
ijtc-884	15	3	,	,	PUNCT
ijtc-884	15	4	this	this	DET
ijtc-884	15	5	research	research	NOUN
ijtc-884	15	6	is	be	AUX
ijtc-884	15	7	expected	expect	VERB
ijtc-884	15	8	to	to	PART
ijtc-884	15	9	expand	expand	VERB
ijtc-884	15	10	the	the	DET
ijtc-884	15	11	financial	financial	ADJ
ijtc-884	15	12	accounting	accounting	NOUN
ijtc-884	15	13	literature	literature	NOUN
ijtc-884	15	14	on	on	ADP
ijtc-884	15	15	ohsd	ohsd	NOUN
ijtc-884	15	16	from	from	ADP
ijtc-884	15	17	the	the	DET
ijtc-884	15	18	stakeholder	stakeholder	NOUN
ijtc-884	15	19	theory	theory	NOUN
ijtc-884	15	20	perspective	perspective	NOUN
ijtc-884	15	21	.	.	PUNCT
ijtc-884	16	1	keywords	keyword	NOUN
ijtc-884	16	2	:	:	PUNCT
ijtc-884	16	3	stakeholder	stakeholder	NOUN
ijtc-884	16	4	theory	theory	NOUN
ijtc-884	16	5	,	,	PUNCT
ijtc-884	16	6	occupational	occupational	ADJ
ijtc-884	16	7	health	health	NOUN
ijtc-884	16	8	and	and	CCONJ
ijtc-884	16	9	safety	safety	NOUN
ijtc-884	16	10	disclosure	disclosure	NOUN
ijtc-884	16	11	,	,	PUNCT
ijtc-884	16	12	profitability	profitability	NOUN
ijtc-884	16	13	,	,	PUNCT
ijtc-884	16	14	leverage	leverage	NOUN
ijtc-884	16	15	,	,	PUNCT
ijtc-884	16	16	the	the	DET
ijtc-884	16	17	size	size	NOUN
ijtc-884	16	18	of	of	ADP
ijtc-884	16	19	the	the	DET
ijtc-884	16	20	board	board	NOUN
ijtc-884	16	21	of	of	ADP
ijtc-884	16	22	commissioners	commissioner	NOUN
ijtc-884	16	23	.	.	PUNCT
ijtc-884	17	1	this	this	PRON
ijtc-884	17	2	is	be	AUX
ijtc-884	17	3	an	an	DET
ijtc-884	17	4	open	open	ADJ
ijtc-884	17	5	-	-	PUNCT
ijtc-884	17	6	access	access	NOUN
ijtc-884	17	7	article	article	NOUN
ijtc-884	17	8	under	under	ADP
ijtc-884	17	9	the	the	DET
ijtc-884	17	10	cc	cc	NOUN
ijtc-884	17	11	-	-	PUNCT
ijtc-884	17	12	by	by	ADP
ijtc-884	17	13	4.0	4.0	NUM
ijtc-884	17	14	license	license	NOUN
ijtc-884	17	15	.	.	PUNCT
ijtc-884	18	1	introduction	introduction	NOUN
ijtc-884	18	2	corporate	corporate	ADJ
ijtc-884	18	3	social	social	ADJ
ijtc-884	18	4	responsibility	responsibility	NOUN
ijtc-884	18	5	(	(	PUNCT
ijtc-884	18	6	csr	csr	NOUN
ijtc-884	18	7	)	)	PUNCT
ijtc-884	18	8	has	have	AUX
ijtc-884	18	9	been	be	AUX
ijtc-884	18	10	officially	officially	ADV
ijtc-884	18	11	regulated	regulate	VERB
ijtc-884	18	12	in	in	ADP
ijtc-884	18	13	indonesia	indonesia	PROPN
ijtc-884	18	14	through	through	ADP
ijtc-884	18	15	several	several	ADJ
ijtc-884	18	16	regulations	regulation	NOUN
ijtc-884	18	17	.	.	PUNCT
ijtc-884	19	1	indonesian	indonesian	ADJ
ijtc-884	19	2	law	law	PROPN
ijtc-884	19	3	(	(	PUNCT
ijtc-884	19	4	undang	undang	PROPN
ijtc-884	19	5	-	-	PUNCT
ijtc-884	19	6	undang	undang	PROPN
ijtc-884	19	7	)	)	PUNCT
ijtc-884	19	8	confirms	confirm	VERB
ijtc-884	19	9	the	the	DET
ijtc-884	19	10	obligation	obligation	NOUN
ijtc-884	19	11	of	of	ADP
ijtc-884	19	12	perseroan	perseroan	PROPN
ijtc-884	19	13	terbatas	terbata	NOUN
ijtc-884	19	14	(	(	PUNCT
ijtc-884	19	15	pt	pt	NOUN
ijtc-884	19	16	)	)	PUNCT
ijtc-884	19	17	companies	company	NOUN
ijtc-884	19	18	to	to	PART
ijtc-884	19	19	carry	carry	VERB
ijtc-884	19	20	out	out	ADP
ijtc-884	19	21	csr	csr	NOUN
ijtc-884	19	22	programs	program	NOUN
ijtc-884	19	23	.	.	PUNCT
ijtc-884	20	1	undang	undang	PROPN
ijtc-884	20	2	-	-	PUNCT
ijtc-884	20	3	undang	undang	PROPN
ijtc-884	20	4	nomor	nomor	PROPN
ijtc-884	20	5	13	13	NUM
ijtc-884	20	6	tahun	tahun	PROPN
ijtc-884	20	7	2003	2003	NUM
ijtc-884	20	8	tentang	tentang	PROPN
ijtc-884	20	9	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	20	10	emphasizes	emphasize	VERB
ijtc-884	20	11	that	that	SCONJ
ijtc-884	20	12	workers	worker	NOUN
ijtc-884	20	13	'	'	PART
ijtc-884	20	14	rights	right	NOUN
ijtc-884	20	15	are	be	AUX
ijtc-884	20	16	related	relate	VERB
ijtc-884	20	17	to	to	ADP
ijtc-884	20	18	protection	protection	NOUN
ijtc-884	20	19	for	for	ADP
ijtc-884	20	20	the	the	DET
ijtc-884	20	21	health	health	NOUN
ijtc-884	20	22	and	and	CCONJ
ijtc-884	20	23	safety	safety	NOUN
ijtc-884	20	24	of	of	ADP
ijtc-884	20	25	workers	worker	NOUN
ijtc-884	20	26	in	in	ADP
ijtc-884	20	27	indonesia	indonesia	PROPN
ijtc-884	20	28	.	.	PUNCT
ijtc-884	21	1	according	accord	VERB
ijtc-884	21	2	to	to	ADP
ijtc-884	21	3	the	the	DET
ijtc-884	21	4	global	global	ADJ
ijtc-884	21	5	reporting	reporting	NOUN
ijtc-884	21	6	initiative	initiative	NOUN
ijtc-884	21	7	(	(	PUNCT
ijtc-884	21	8	gri	gri	PROPN
ijtc-884	21	9	)	)	PUNCT
ijtc-884	21	10	,	,	PUNCT
ijtc-884	21	11	workers	worker	NOUN
ijtc-884	21	12	’	'	PUNCT
ijtc-884	21	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	21	14	mailto:sindy.19021071@student.ubl.ac.id	mailto:sindy.19021071@student.ubl.ac.id	PROPN
ijtc-884	21	15	https://doi.org/10.52728/ijtc.v4i4.884	https://doi.org/10.52728/ijtc.v4i4.884	NOUN
ijtc-884	21	16	determinants	determinant	NOUN
ijtc-884	21	17	of	of	ADP
ijtc-884	21	18	occupational	occupational	ADJ
ijtc-884	21	19	health	health	NOUN
ijtc-884	21	20	and	and	CCONJ
ijtc-884	21	21	safety	safety	NOUN
ijtc-884	21	22	disclosure	disclosure	NOUN
ijtc-884	21	23	:	:	PUNCT
ijtc-884	21	24	an	an	DET
ijtc-884	21	25	empirical	empirical	ADJ
ijtc-884	21	26	study	study	NOUN
ijtc-884	21	27	of	of	ADP
ijtc-884	21	28	property	property	NOUN
ijtc-884	21	29	,	,	PUNCT
ijtc-884	21	30	real	real	ADJ
ijtc-884	21	31	estate	estate	NOUN
ijtc-884	21	32	,	,	PUNCT
ijtc-884	21	33	and	and	CCONJ
ijtc-884	21	34	building	build	VERB
ijtc-884	21	35	construction	construction	NOUN
ijtc-884	21	36	companies	company	NOUN
ijtc-884	21	37	on	on	ADP
ijtc-884	21	38	idx	idx	PROPN
ijtc-884	21	39	)	)	PUNCT
ijtc-884	21	40	astuti	astuti	PROPN
ijtc-884	21	41	and	and	CCONJ
ijtc-884	21	42	aminah	aminah	PROPN
ijtc-884	21	43	704	704	NUM
ijtc-884	21	44	|	|	ADV
ijtc-884	21	45	ilomata	ilomata	PROPN
ijtc-884	21	46	international	international	ADJ
ijtc-884	21	47	journal	journal	NOUN
ijtc-884	21	48	of	of	ADP
ijtc-884	21	49	tax	tax	PROPN
ijtc-884	21	50	&	&	CCONJ
ijtc-884	21	51	accounting	accounting	PROPN
ijtc-884	21	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	21	53	occupational	occupational	ADJ
ijtc-884	21	54	health	health	NOUN
ijtc-884	21	55	and	and	CCONJ
ijtc-884	21	56	safety	safety	NOUN
ijtc-884	21	57	can	can	AUX
ijtc-884	21	58	reflect	reflect	VERB
ijtc-884	21	59	a	a	DET
ijtc-884	21	60	good	good	ADJ
ijtc-884	21	61	or	or	CCONJ
ijtc-884	21	62	bad	bad	ADJ
ijtc-884	21	63	csr	csr	NOUN
ijtc-884	21	64	level	level	NOUN
ijtc-884	21	65	.	.	PUNCT
ijtc-884	22	1	reports	report	NOUN
ijtc-884	22	2	prepared	prepare	VERB
ijtc-884	22	3	according	accord	VERB
ijtc-884	22	4	to	to	ADP
ijtc-884	22	5	gri	gri	PROPN
ijtc-884	22	6	standards	standard	NOUN
ijtc-884	22	7	can	can	AUX
ijtc-884	22	8	provide	provide	VERB
ijtc-884	22	9	a	a	DET
ijtc-884	22	10	comprehensive	comprehensive	ADJ
ijtc-884	22	11	(	(	PUNCT
ijtc-884	22	12	inclusive	inclusive	ADJ
ijtc-884	22	13	)	)	PUNCT
ijtc-884	22	14	overview	overview	NOUN
ijtc-884	22	15	of	of	ADP
ijtc-884	22	16	an	an	DET
ijtc-884	22	17	organization	organization	NOUN
ijtc-884	22	18	's	's	PART
ijtc-884	22	19	material	material	NOUN
ijtc-884	22	20	topics	topic	NOUN
ijtc-884	22	21	,	,	PUNCT
ijtc-884	22	22	their	their	PRON
ijtc-884	22	23	related	related	ADJ
ijtc-884	22	24	impacts	impact	NOUN
ijtc-884	22	25	,	,	PUNCT
ijtc-884	22	26	and	and	CCONJ
ijtc-884	22	27	how	how	SCONJ
ijtc-884	22	28	they	they	PRON
ijtc-884	22	29	are	be	AUX
ijtc-884	22	30	managed	manage	VERB
ijtc-884	22	31	(	(	PUNCT
ijtc-884	22	32	global	global	ADJ
ijtc-884	22	33	reporting	reporting	NOUN
ijtc-884	22	34	initiative	initiative	NOUN
ijtc-884	22	35	,	,	PUNCT
ijtc-884	22	36	2018	2018	NUM
ijtc-884	22	37	)	)	PUNCT
ijtc-884	22	38	.	.	PUNCT
ijtc-884	23	1	occupational	occupational	ADJ
ijtc-884	23	2	health	health	PROPN
ijtc-884	23	3	and	and	CCONJ
ijtc-884	23	4	safety	safety	NOUN
ijtc-884	23	5	disclosure	disclosure	NOUN
ijtc-884	23	6	(	(	PUNCT
ijtc-884	23	7	ohsd	ohsd	NOUN
ijtc-884	23	8	)	)	PUNCT
ijtc-884	23	9	is	be	AUX
ijtc-884	23	10	integral	integral	ADJ
ijtc-884	23	11	to	to	ADP
ijtc-884	23	12	the	the	DET
ijtc-884	23	13	financial	financial	ADJ
ijtc-884	23	14	report	report	NOUN
ijtc-884	23	15	(	(	PUNCT
ijtc-884	23	16	bataineh	bataineh	NOUN
ijtc-884	23	17	et	et	PROPN
ijtc-884	23	18	al	al	PROPN
ijtc-884	23	19	.	.	PROPN
ijtc-884	23	20	,	,	PUNCT
ijtc-884	23	21	2018	2018	NUM
ijtc-884	23	22	;	;	PUNCT
ijtc-884	23	23	brown	brown	PROPN
ijtc-884	23	24	&	&	CCONJ
ijtc-884	23	25	butcher	butcher	NOUN
ijtc-884	23	26	,	,	PUNCT
ijtc-884	23	27	2004	2004	NUM
ijtc-884	23	28	;	;	PUNCT
ijtc-884	23	29	cahaya	cahaya	NOUN
ijtc-884	23	30	et	et	PROPN
ijtc-884	23	31	al	al	PROPN
ijtc-884	23	32	.	.	PROPN
ijtc-884	23	33	,	,	PUNCT
ijtc-884	23	34	2015	2015	NUM
ijtc-884	23	35	;	;	PUNCT
ijtc-884	23	36	cahaya	cahaya	NOUN
ijtc-884	23	37	et	et	PROPN
ijtc-884	23	38	al	al	PROPN
ijtc-884	23	39	.	.	PROPN
ijtc-884	23	40	,	,	PUNCT
ijtc-884	23	41	2017	2017	NUM
ijtc-884	23	42	)	)	PUNCT
ijtc-884	23	43	.	.	PUNCT
ijtc-884	24	1	occupational	occupational	ADJ
ijtc-884	24	2	health	health	PROPN
ijtc-884	24	3	and	and	CCONJ
ijtc-884	24	4	safety	safety	NOUN
ijtc-884	24	5	disclosure	disclosure	NOUN
ijtc-884	24	6	is	be	AUX
ijtc-884	24	7	a	a	DET
ijtc-884	24	8	form	form	NOUN
ijtc-884	24	9	of	of	ADP
ijtc-884	24	10	company	company	NOUN
ijtc-884	24	11	transparency	transparency	NOUN
ijtc-884	24	12	.	.	PUNCT
ijtc-884	25	1	company	company	NOUN
ijtc-884	25	2	transparency	transparency	NOUN
ijtc-884	25	3	positively	positively	ADV
ijtc-884	25	4	impacts	impact	VERB
ijtc-884	25	5	the	the	DET
ijtc-884	25	6	companies	company	NOUN
ijtc-884	25	7	’	'	PUNCT
ijtc-884	25	8	and	and	CCONJ
ijtc-884	25	9	stakeholders	stakeholder	NOUN
ijtc-884	25	10	’	'	PUNCT
ijtc-884	25	11	relationship	relationship	NOUN
ijtc-884	25	12	(	(	PUNCT
ijtc-884	25	13	schnackenberg	schnackenberg	PROPN
ijtc-884	25	14	&	&	CCONJ
ijtc-884	25	15	tomlinson	tomlinson	PROPN
ijtc-884	25	16	,	,	PUNCT
ijtc-884	25	17	2016	2016	NUM
ijtc-884	25	18	)	)	PUNCT
ijtc-884	25	19	.	.	PUNCT
ijtc-884	26	1	corporate	corporate	ADJ
ijtc-884	26	2	social	social	ADJ
ijtc-884	26	3	responsibility	responsibility	NOUN
ijtc-884	26	4	disclosure	disclosure	NOUN
ijtc-884	26	5	(	(	PUNCT
ijtc-884	26	6	csrd	csrd	NOUN
ijtc-884	26	7	)	)	PUNCT
ijtc-884	26	8	helps	help	VERB
ijtc-884	26	9	maintain	maintain	VERB
ijtc-884	26	10	transparency	transparency	NOUN
ijtc-884	26	11	to	to	PART
ijtc-884	26	12	improve	improve	VERB
ijtc-884	26	13	organizational	organizational	ADJ
ijtc-884	26	14	performance	performance	NOUN
ijtc-884	26	15	(	(	PUNCT
ijtc-884	26	16	font	font	NOUN
ijtc-884	26	17	et	et	PROPN
ijtc-884	26	18	al	al	PROPN
ijtc-884	26	19	.	.	PROPN
ijtc-884	26	20	,	,	PUNCT
ijtc-884	26	21	2012	2012	NUM
ijtc-884	26	22	)	)	PUNCT
ijtc-884	26	23	.	.	PUNCT
ijtc-884	27	1	it	it	PRON
ijtc-884	27	2	means	mean	VERB
ijtc-884	27	3	stakeholders	stakeholder	NOUN
ijtc-884	27	4	’	'	PUNCT
ijtc-884	27	5	pressure	pressure	NOUN
ijtc-884	27	6	to	to	PART
ijtc-884	27	7	disclose	disclose	VERB
ijtc-884	27	8	occupational	occupational	ADJ
ijtc-884	27	9	health	health	NOUN
ijtc-884	27	10	and	and	CCONJ
ijtc-884	27	11	safety	safety	NOUN
ijtc-884	27	12	(	(	PUNCT
ijtc-884	27	13	ohs	ohs	X
ijtc-884	27	14	)	)	PUNCT
ijtc-884	27	15	practices	practice	NOUN
ijtc-884	27	16	is	be	AUX
ijtc-884	27	17	also	also	ADV
ijtc-884	27	18	helpful	helpful	ADJ
ijtc-884	27	19	in	in	ADP
ijtc-884	27	20	improving	improve	VERB
ijtc-884	27	21	company	company	NOUN
ijtc-884	27	22	performance	performance	NOUN
ijtc-884	27	23	.	.	PUNCT
ijtc-884	28	1	primarily	primarily	ADV
ijtc-884	28	2	,	,	PUNCT
ijtc-884	28	3	reporting	report	VERB
ijtc-884	28	4	csr	csr	NOUN
ijtc-884	28	5	focuses	focus	VERB
ijtc-884	28	6	on	on	ADP
ijtc-884	28	7	the	the	DET
ijtc-884	28	8	whole	whole	ADJ
ijtc-884	28	9	work	work	NOUN
ijtc-884	28	10	continuum	continuum	PROPN
ijtc-884	28	11	,	,	PUNCT
ijtc-884	28	12	human	human	ADJ
ijtc-884	28	13	rights	right	NOUN
ijtc-884	28	14	,	,	PUNCT
ijtc-884	28	15	society	society	NOUN
ijtc-884	28	16	,	,	PUNCT
ijtc-884	28	17	product	product	NOUN
ijtc-884	28	18	responsibility	responsibility	NOUN
ijtc-884	28	19	,	,	PUNCT
ijtc-884	28	20	and	and	CCONJ
ijtc-884	28	21	environmental	environmental	ADJ
ijtc-884	28	22	information	information	NOUN
ijtc-884	28	23	(	(	PUNCT
ijtc-884	28	24	belal	belal	PROPN
ijtc-884	28	25	&	&	CCONJ
ijtc-884	28	26	owen	owen	PROPN
ijtc-884	28	27	,	,	PUNCT
ijtc-884	28	28	2007	2007	NUM
ijtc-884	28	29	;	;	PUNCT
ijtc-884	28	30	islam	islam	PROPN
ijtc-884	28	31	&	&	CCONJ
ijtc-884	28	32	deegan	deegan	PROPN
ijtc-884	28	33	,	,	PUNCT
ijtc-884	28	34	2010	2010	NUM
ijtc-884	28	35	)	)	PUNCT
ijtc-884	28	36	.	.	PUNCT
ijtc-884	29	1	companies	company	NOUN
ijtc-884	29	2	endeavor	endeavor	VERB
ijtc-884	29	3	to	to	PART
ijtc-884	29	4	minimize	minimize	VERB
ijtc-884	29	5	high	high	ADJ
ijtc-884	29	6	rates	rate	NOUN
ijtc-884	29	7	of	of	ADP
ijtc-884	29	8	workplace	workplace	NOUN
ijtc-884	29	9	accidents	accident	NOUN
ijtc-884	29	10	that	that	PRON
ijtc-884	29	11	have	have	VERB
ijtc-884	29	12	the	the	DET
ijtc-884	29	13	potential	potential	NOUN
ijtc-884	29	14	to	to	PART
ijtc-884	29	15	harm	harm	VERB
ijtc-884	29	16	their	their	PRON
ijtc-884	29	17	reputation	reputation	NOUN
ijtc-884	29	18	and	and	CCONJ
ijtc-884	29	19	lead	lead	VERB
ijtc-884	29	20	to	to	ADP
ijtc-884	29	21	fines	fine	NOUN
ijtc-884	29	22	or	or	CCONJ
ijtc-884	29	23	regulatory	regulatory	ADJ
ijtc-884	29	24	actions	action	NOUN
ijtc-884	29	25	(	(	PUNCT
ijtc-884	29	26	nikolaou	nikolaou	NOUN
ijtc-884	29	27	,	,	PUNCT
ijtc-884	29	28	2016	2016	NUM
ijtc-884	29	29	)	)	PUNCT
ijtc-884	29	30	.	.	PUNCT
ijtc-884	30	1	the	the	DET
ijtc-884	30	2	significant	significant	ADJ
ijtc-884	30	3	risk	risk	NOUN
ijtc-884	30	4	associated	associate	VERB
ijtc-884	30	5	with	with	ADP
ijtc-884	30	6	work	work	NOUN
ijtc-884	30	7	accidents	accident	NOUN
ijtc-884	30	8	raises	raise	VERB
ijtc-884	30	9	high	high	ADJ
ijtc-884	30	10	operational	operational	ADJ
ijtc-884	30	11	costs	cost	NOUN
ijtc-884	30	12	(	(	PUNCT
ijtc-884	30	13	tsalis	tsali	NOUN
ijtc-884	30	14	et	et	NOUN
ijtc-884	30	15	al	al	PROPN
ijtc-884	30	16	.	.	PROPN
ijtc-884	30	17	,	,	PUNCT
ijtc-884	30	18	2018	2018	NUM
ijtc-884	30	19	)	)	PUNCT
ijtc-884	30	20	.	.	PUNCT
ijtc-884	31	1	a	a	DET
ijtc-884	31	2	company	company	NOUN
ijtc-884	31	3	's	's	PART
ijtc-884	31	4	efforts	effort	NOUN
ijtc-884	31	5	to	to	PART
ijtc-884	31	6	protect	protect	VERB
ijtc-884	31	7	employee	employee	NOUN
ijtc-884	31	8	welfare	welfare	NOUN
ijtc-884	31	9	(	(	PUNCT
ijtc-884	31	10	dixon	dixon	PROPN
ijtc-884	31	11	et	et	PROPN
ijtc-884	31	12	al	al	PROPN
ijtc-884	31	13	.	.	PROPN
ijtc-884	31	14	,	,	PUNCT
ijtc-884	31	15	2019	2019	NUM
ijtc-884	31	16	;	;	PUNCT
ijtc-884	31	17	freeman	freeman	NOUN
ijtc-884	31	18	,	,	PUNCT
ijtc-884	31	19	1984	1984	NUM
ijtc-884	31	20	)	)	PUNCT
ijtc-884	31	21	can	can	AUX
ijtc-884	31	22	increase	increase	VERB
ijtc-884	31	23	productivity	productivity	NOUN
ijtc-884	31	24	,	,	PUNCT
ijtc-884	31	25	corporate	corporate	ADJ
ijtc-884	31	26	image	image	NOUN
ijtc-884	31	27	,	,	PUNCT
ijtc-884	31	28	and	and	CCONJ
ijtc-884	31	29	build	build	VERB
ijtc-884	31	30	public	public	ADJ
ijtc-884	31	31	trust	trust	NOUN
ijtc-884	31	32	,	,	PUNCT
ijtc-884	31	33	and	and	CCONJ
ijtc-884	31	34	is	be	AUX
ijtc-884	31	35	expected	expect	VERB
ijtc-884	31	36	to	to	PART
ijtc-884	31	37	have	have	VERB
ijtc-884	31	38	an	an	DET
ijtc-884	31	39	impact	impact	NOUN
ijtc-884	31	40	on	on	ADP
ijtc-884	31	41	improving	improve	VERB
ijtc-884	31	42	brand	brand	NOUN
ijtc-884	31	43	image	image	NOUN
ijtc-884	31	44	and	and	CCONJ
ijtc-884	31	45	competitiveness	competitiveness	NOUN
ijtc-884	31	46	(	(	PUNCT
ijtc-884	31	47	aguilera	aguilera	PROPN
ijtc-884	31	48	et	et	PROPN
ijtc-884	31	49	al	al	PROPN
ijtc-884	31	50	.	.	PROPN
ijtc-884	31	51	,	,	PUNCT
ijtc-884	31	52	2007	2007	NUM
ijtc-884	31	53	;	;	PUNCT
ijtc-884	31	54	che	che	PROPN
ijtc-884	31	55	abdul	abdul	PROPN
ijtc-884	31	56	rahman	rahman	PROPN
ijtc-884	31	57	et	et	PROPN
ijtc-884	31	58	al	al	PROPN
ijtc-884	31	59	.	.	PROPN
ijtc-884	31	60	,	,	PUNCT
ijtc-884	31	61	2018	2018	NUM
ijtc-884	31	62	;	;	PUNCT
ijtc-884	31	63	neumann	neumann	PROPN
ijtc-884	31	64	et	et	PROPN
ijtc-884	31	65	al	al	PROPN
ijtc-884	31	66	.	.	PROPN
ijtc-884	31	67	,	,	PUNCT
ijtc-884	31	68	2014	2014	NUM
ijtc-884	31	69	)	)	PUNCT
ijtc-884	31	70	.	.	PUNCT
ijtc-884	32	1	this	this	DET
ijtc-884	32	2	research	research	NOUN
ijtc-884	32	3	is	be	AUX
ijtc-884	32	4	expected	expect	VERB
ijtc-884	32	5	to	to	PART
ijtc-884	32	6	broaden	broaden	VERB
ijtc-884	32	7	the	the	DET
ijtc-884	32	8	scope	scope	NOUN
ijtc-884	32	9	of	of	ADP
ijtc-884	32	10	research	research	NOUN
ijtc-884	32	11	on	on	ADP
ijtc-884	32	12	occupational	occupational	ADJ
ijtc-884	32	13	health	health	NOUN
ijtc-884	32	14	and	and	CCONJ
ijtc-884	32	15	safety	safety	NOUN
ijtc-884	32	16	disclosure	disclosure	NOUN
ijtc-884	32	17	(	(	PUNCT
ijtc-884	32	18	ohsd	ohsd	PROPN
ijtc-884	32	19	)	)	PUNCT
ijtc-884	32	20	;	;	PUNCT
ijtc-884	32	21	the	the	DET
ijtc-884	32	22	gri	gri	PROPN
ijtc-884	32	23	standard	standard	PROPN
ijtc-884	32	24	on	on	ADP
ijtc-884	32	25	ohsd	ohsd	NOUN
ijtc-884	32	26	in	in	ADP
ijtc-884	32	27	indonesia	indonesia	PROPN
ijtc-884	32	28	is	be	AUX
ijtc-884	32	29	identified	identify	VERB
ijtc-884	32	30	using	use	VERB
ijtc-884	32	31	the	the	DET
ijtc-884	32	32	gri	gri	PROPN
ijtc-884	32	33	403	403	NUM
ijtc-884	32	34	standard	standard	NOUN
ijtc-884	32	35	:	:	PUNCT
ijtc-884	32	36	occupational	occupational	ADJ
ijtc-884	32	37	health	health	NOUN
ijtc-884	32	38	and	and	CCONJ
ijtc-884	32	39	safety	safety	NOUN
ijtc-884	32	40	2018	2018	NUM
ijtc-884	32	41	(	(	PUNCT
ijtc-884	32	42	global	global	ADJ
ijtc-884	32	43	reporting	reporting	NOUN
ijtc-884	32	44	initiative	initiative	NOUN
ijtc-884	32	45	,	,	PUNCT
ijtc-884	32	46	2018	2018	NUM
ijtc-884	32	47	)	)	PUNCT
ijtc-884	32	48	.	.	PUNCT
ijtc-884	33	1	source	source	NOUN
ijtc-884	33	2	:	:	PUNCT
ijtc-884	33	3	data	datum	NOUN
ijtc-884	33	4	processed	process	VERB
ijtc-884	33	5	by	by	ADP
ijtc-884	33	6	the	the	DET
ijtc-884	33	7	author	author	NOUN
ijtc-884	33	8	,	,	PUNCT
ijtc-884	33	9	2022	2022	NUM
ijtc-884	33	10	the	the	DET
ijtc-884	33	11	figure	figure	NOUN
ijtc-884	33	12	above	above	ADV
ijtc-884	33	13	indicates	indicate	VERB
ijtc-884	33	14	that	that	SCONJ
ijtc-884	33	15	ohsd	ohsd	NOUN
ijtc-884	33	16	in	in	ADP
ijtc-884	33	17	that	that	DET
ijtc-884	33	18	sector	sector	NOUN
ijtc-884	33	19	still	still	ADV
ijtc-884	33	20	needs	need	VERB
ijtc-884	33	21	to	to	PART
ijtc-884	33	22	be	be	AUX
ijtc-884	33	23	fully	fully	ADV
ijtc-884	33	24	disclosed	disclose	VERB
ijtc-884	33	25	by	by	ADP
ijtc-884	33	26	the	the	DET
ijtc-884	33	27	applicable	applicable	ADJ
ijtc-884	33	28	gri	gri	PROPN
ijtc-884	33	29	403	403	NUM
ijtc-884	33	30	standard	standard	NOUN
ijtc-884	33	31	.	.	PUNCT
ijtc-884	34	1	an	an	DET
ijtc-884	34	2	increase	increase	NOUN
ijtc-884	34	3	in	in	ADP
ijtc-884	34	4	ohsd	ohsd	NOUN
ijtc-884	34	5	of	of	ADP
ijtc-884	34	6	44.44	44.44	NUM
ijtc-884	34	7	%	%	NOUN
ijtc-884	34	8	occurred	occur	VERB
ijtc-884	34	9	in	in	ADP
ijtc-884	34	10	2020	2020	NUM
ijtc-884	34	11	,	,	PUNCT
ijtc-884	34	12	but	but	CCONJ
ijtc-884	34	13	this	this	DET
ijtc-884	34	14	percentage	percentage	NOUN
ijtc-884	34	15	decreased	decrease	VERB
ijtc-884	34	16	by	by	ADP
ijtc-884	34	17	5.8	5.8	NUM
ijtc-884	34	18	%	%	NOUN
ijtc-884	34	19	to	to	ADP
ijtc-884	34	20	38.46	38.46	NUM
ijtc-884	34	21	%	%	NOUN
ijtc-884	34	22	in	in	ADP
ijtc-884	34	23	2021	2021	NUM
ijtc-884	34	24	.	.	PUNCT
ijtc-884	35	1	it	it	PRON
ijtc-884	35	2	shows	show	VERB
ijtc-884	35	3	that	that	SCONJ
ijtc-884	35	4	ohsd	ohsd	NOUN
ijtc-884	35	5	in	in	ADP
ijtc-884	35	6	this	this	DET
ijtc-884	35	7	sector	sector	NOUN
ijtc-884	35	8	in	in	ADP
ijtc-884	35	9	the	the	DET
ijtc-884	35	10	last	last	ADJ
ijtc-884	35	11	83	83	NUM
ijtc-884	35	12	97	97	NUM
ijtc-884	35	13	102	102	NUM
ijtc-884	35	14	9	9	NUM
ijtc-884	35	15	13	13	NUM
ijtc-884	35	16	18	18	NUM
ijtc-884	35	17	44.44	44.44	NUM
ijtc-884	35	18	%	%	NOUN
ijtc-884	35	19	38.46	38.46	NUM
ijtc-884	35	20	%	%	NOUN
ijtc-884	35	21	0	0	NUM
ijtc-884	35	22	%	%	NOUN
ijtc-884	35	23	20	20	NUM
ijtc-884	35	24	%	%	NOUN
ijtc-884	35	25	40	40	NUM
ijtc-884	35	26	%	%	NOUN
ijtc-884	35	27	60	60	NUM
ijtc-884	35	28	%	%	NOUN
ijtc-884	35	29	80	80	NUM
ijtc-884	35	30	%	%	NOUN
ijtc-884	35	31	100	100	NUM
ijtc-884	35	32	%	%	NOUN
ijtc-884	35	33	120	120	NUM
ijtc-884	35	34	%	%	NOUN
ijtc-884	35	35	0	0	NUM
ijtc-884	35	36	20	20	NUM
ijtc-884	35	37	40	40	NUM
ijtc-884	35	38	60	60	NUM
ijtc-884	35	39	80	80	NUM
ijtc-884	35	40	100	100	NUM
ijtc-884	35	41	120	120	NUM
ijtc-884	35	42	p	p	NOUN
ijtc-884	35	43	e	e	NOUN
ijtc-884	35	44	r	r	NOUN
ijtc-884	35	45	c	c	NOUN
ijtc-884	35	46	e	e	X
ijtc-884	35	47	n	n	PROPN
ijtc-884	35	48	t	t	PROPN
ijtc-884	35	49	a	a	DET
ijtc-884	35	50	g	g	PROPN
ijtc-884	35	51	e	e	PROPN
ijtc-884	35	52	a	a	DET
ijtc-884	35	53	m	m	NOUN
ijtc-884	35	54	o	o	NOUN
ijtc-884	35	55	u	u	NOUN
ijtc-884	35	56	n	n	ADP
ijtc-884	35	57	t	t	NOUN
ijtc-884	35	58	years	year	NOUN
ijtc-884	35	59	occupational	occupational	ADJ
ijtc-884	35	60	health	health	NOUN
ijtc-884	35	61	and	and	CCONJ
ijtc-884	35	62	safety	safety	NOUN
ijtc-884	35	63	disclosure	disclosure	NOUN
ijtc-884	35	64	property	property	NOUN
ijtc-884	35	65	,	,	PUNCT
ijtc-884	35	66	real	real	ADJ
ijtc-884	35	67	estate	estate	NOUN
ijtc-884	35	68	,	,	PUNCT
ijtc-884	35	69	and	and	CCONJ
ijtc-884	35	70	building	build	VERB
ijtc-884	35	71	construction	construction	NOUN
ijtc-884	35	72	companies	company	NOUN
ijtc-884	35	73	listed	list	VERB
ijtc-884	35	74	on	on	ADP
ijtc-884	35	75	idx	idx	NOUN
ijtc-884	35	76	using	use	VERB
ijtc-884	35	77	the	the	DET
ijtc-884	35	78	gri	gri	PROPN
ijtc-884	35	79	403	403	NUM
ijtc-884	35	80	standard	standard	ADJ
ijtc-884	35	81	company	company	NOUN
ijtc-884	35	82	population	population	NOUN
ijtc-884	35	83	ohsd	ohsd	VERB
ijtc-884	35	84	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	35	85	determinants	determinant	NOUN
ijtc-884	35	86	of	of	ADP
ijtc-884	35	87	occupational	occupational	ADJ
ijtc-884	35	88	health	health	NOUN
ijtc-884	35	89	and	and	CCONJ
ijtc-884	35	90	safety	safety	NOUN
ijtc-884	35	91	disclosure	disclosure	NOUN
ijtc-884	35	92	:	:	PUNCT
ijtc-884	35	93	an	an	DET
ijtc-884	35	94	empirical	empirical	ADJ
ijtc-884	35	95	study	study	NOUN
ijtc-884	35	96	of	of	ADP
ijtc-884	35	97	property	property	NOUN
ijtc-884	35	98	,	,	PUNCT
ijtc-884	35	99	real	real	ADJ
ijtc-884	35	100	estate	estate	NOUN
ijtc-884	35	101	,	,	PUNCT
ijtc-884	35	102	and	and	CCONJ
ijtc-884	35	103	building	build	VERB
ijtc-884	35	104	construction	construction	NOUN
ijtc-884	35	105	companies	company	NOUN
ijtc-884	35	106	on	on	ADP
ijtc-884	35	107	idx	idx	PROPN
ijtc-884	35	108	)	)	PUNCT
ijtc-884	35	109	astuti	astuti	PROPN
ijtc-884	35	110	and	and	CCONJ
ijtc-884	35	111	aminah	aminah	PROPN
ijtc-884	35	112	705	705	NUM
ijtc-884	35	113	|	|	ADV
ijtc-884	35	114	ilomata	ilomata	PROPN
ijtc-884	35	115	international	international	ADJ
ijtc-884	35	116	journal	journal	NOUN
ijtc-884	35	117	of	of	ADP
ijtc-884	35	118	tax	tax	PROPN
ijtc-884	35	119	&	&	CCONJ
ijtc-884	35	120	accounting	accounting	PROPN
ijtc-884	35	121	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	35	122	three	three	NUM
ijtc-884	35	123	years	year	NOUN
ijtc-884	35	124	still	still	ADV
ijtc-884	35	125	needs	need	VERB
ijtc-884	35	126	to	to	PART
ijtc-884	35	127	be	be	AUX
ijtc-884	35	128	improved	improve	VERB
ijtc-884	35	129	.	.	PUNCT
ijtc-884	36	1	one	one	NUM
ijtc-884	36	2	of	of	ADP
ijtc-884	36	3	the	the	DET
ijtc-884	36	4	ohsd	ohsd	NOUN
ijtc-884	36	5	indicators	indicator	NOUN
ijtc-884	36	6	by	by	ADP
ijtc-884	36	7	the	the	DET
ijtc-884	36	8	gri	gri	PROPN
ijtc-884	36	9	403	403	NUM
ijtc-884	36	10	standard	standard	NOUN
ijtc-884	36	11	is	be	AUX
ijtc-884	36	12	the	the	DET
ijtc-884	36	13	403	403	NUM
ijtc-884	36	14	-	-	SYM
ijtc-884	36	15	9	9	NUM
ijtc-884	36	16	disclosure	disclosure	NOUN
ijtc-884	36	17	index	index	NOUN
ijtc-884	36	18	about	about	ADP
ijtc-884	36	19	work	work	NOUN
ijtc-884	36	20	accidents	accident	NOUN
ijtc-884	36	21	(	(	PUNCT
ijtc-884	36	22	global	global	ADJ
ijtc-884	36	23	reporting	reporting	NOUN
ijtc-884	36	24	initiative	initiative	NOUN
ijtc-884	36	25	,	,	PUNCT
ijtc-884	36	26	2018	2018	NUM
ijtc-884	36	27	)	)	PUNCT
ijtc-884	36	28	.	.	PUNCT
ijtc-884	37	1	badan	badan	PROPN
ijtc-884	37	2	penyelenggara	penyelenggara	PROPN
ijtc-884	37	3	jaminan	jaminan	PROPN
ijtc-884	37	4	sosial	sosial	PROPN
ijtc-884	37	5	(	(	PUNCT
ijtc-884	37	6	bpjs	bpjs	NOUN
ijtc-884	37	7	)	)	PUNCT
ijtc-884	37	8	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	37	9	revealed	reveal	VERB
ijtc-884	37	10	that	that	SCONJ
ijtc-884	37	11	the	the	DET
ijtc-884	37	12	reported	report	VERB
ijtc-884	37	13	cases	case	NOUN
ijtc-884	37	14	of	of	ADP
ijtc-884	37	15	work	work	NOUN
ijtc-884	37	16	accidents	accident	NOUN
ijtc-884	37	17	in	in	ADP
ijtc-884	37	18	2021	2021	NUM
ijtc-884	37	19	increased	increase	VERB
ijtc-884	37	20	by	by	ADP
ijtc-884	37	21	5.65	5.65	NUM
ijtc-884	37	22	%	%	NOUN
ijtc-884	37	23	compared	compare	VERB
ijtc-884	37	24	to	to	ADP
ijtc-884	37	25	the	the	DET
ijtc-884	37	26	previous	previous	ADJ
ijtc-884	37	27	year	year	NOUN
ijtc-884	37	28	(	(	PUNCT
ijtc-884	37	29	2020	2020	NUM
ijtc-884	37	30	)	)	PUNCT
ijtc-884	37	31	,	,	PUNCT
ijtc-884	37	32	with	with	ADP
ijtc-884	37	33	a	a	DET
ijtc-884	37	34	total	total	NOUN
ijtc-884	37	35	of	of	ADP
ijtc-884	37	36	234,270	234,270	NUM
ijtc-884	37	37	cases	case	NOUN
ijtc-884	37	38	.	.	PUNCT
ijtc-884	38	1	this	this	DET
ijtc-884	38	2	data	datum	NOUN
ijtc-884	38	3	indicates	indicate	VERB
ijtc-884	38	4	a	a	DET
ijtc-884	38	5	concerning	concern	VERB
ijtc-884	38	6	trend	trend	NOUN
ijtc-884	38	7	and	and	CCONJ
ijtc-884	38	8	highlights	highlight	NOUN
ijtc-884	38	9	the	the	DET
ijtc-884	38	10	need	need	NOUN
ijtc-884	38	11	for	for	ADP
ijtc-884	38	12	continued	continued	ADJ
ijtc-884	38	13	efforts	effort	NOUN
ijtc-884	38	14	toward	toward	ADP
ijtc-884	38	15	improving	improve	VERB
ijtc-884	38	16	workplace	workplace	ADJ
ijtc-884	38	17	safety	safety	NOUN
ijtc-884	38	18	.	.	PUNCT
ijtc-884	39	1	as	as	ADP
ijtc-884	39	2	a	a	DET
ijtc-884	39	3	result	result	NOUN
ijtc-884	39	4	of	of	ADP
ijtc-884	39	5	work	work	NOUN
ijtc-884	39	6	accident	accident	NOUN
ijtc-884	39	7	cases	case	NOUN
ijtc-884	39	8	in	in	ADP
ijtc-884	39	9	indonesia	indonesia	PROPN
ijtc-884	39	10	,	,	PUNCT
ijtc-884	39	11	bpjs	bpjs	NOUN
ijtc-884	39	12	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	39	13	paid	pay	VERB
ijtc-884	39	14	claims	claim	NOUN
ijtc-884	39	15	in	in	ADP
ijtc-884	39	16	2021	2021	NUM
ijtc-884	39	17	for	for	ADP
ijtc-884	39	18	idr	idr	PROPN
ijtc-884	39	19	1,790,006,000,000	1,790,006,000,000	NUM
ijtc-884	39	20	.	.	PUNCT
ijtc-884	40	1	this	this	DET
ijtc-884	40	2	amount	amount	NOUN
ijtc-884	40	3	increased	increase	VERB
ijtc-884	40	4	by	by	ADP
ijtc-884	40	5	14.97	14.97	NUM
ijtc-884	40	6	%	%	NOUN
ijtc-884	40	7	compared	compare	VERB
ijtc-884	40	8	to	to	ADP
ijtc-884	40	9	the	the	DET
ijtc-884	40	10	previous	previous	ADJ
ijtc-884	40	11	year	year	NOUN
ijtc-884	40	12	,	,	PUNCT
ijtc-884	40	13	with	with	ADP
ijtc-884	40	14	a	a	DET
ijtc-884	40	15	nominal	nominal	ADJ
ijtc-884	40	16	idr	idr	PROPN
ijtc-884	40	17	1,556,943,000,000	1,556,943,000,000	NUM
ijtc-884	40	18	(	(	PUNCT
ijtc-884	40	19	bpjs	bpjs	NOUN
ijtc-884	40	20	ketenagakerjaan	ketenagakerjaan	NOUN
ijtc-884	40	21	,	,	PUNCT
ijtc-884	40	22	2021	2021	NUM
ijtc-884	40	23	)	)	PUNCT
ijtc-884	40	24	.	.	PUNCT
ijtc-884	41	1	cases	case	NOUN
ijtc-884	41	2	of	of	ADP
ijtc-884	41	3	work	work	NOUN
ijtc-884	41	4	accidents	accident	NOUN
ijtc-884	41	5	occur	occur	VERB
ijtc-884	41	6	in	in	ADP
ijtc-884	41	7	many	many	ADJ
ijtc-884	41	8	corporate	corporate	ADJ
ijtc-884	41	9	sectors	sector	NOUN
ijtc-884	41	10	in	in	ADP
ijtc-884	41	11	indonesia	indonesia	PROPN
ijtc-884	41	12	.	.	PUNCT
ijtc-884	42	1	the	the	DET
ijtc-884	42	2	following	follow	VERB
ijtc-884	42	3	diagram	diagram	NOUN
ijtc-884	42	4	shows	show	VERB
ijtc-884	42	5	the	the	DET
ijtc-884	42	6	percentage	percentage	NOUN
ijtc-884	42	7	related	relate	VERB
ijtc-884	42	8	to	to	ADP
ijtc-884	42	9	workplace	workplace	NOUN
ijtc-884	42	10	accident	accident	NOUN
ijtc-884	42	11	cases	case	NOUN
ijtc-884	42	12	in	in	ADP
ijtc-884	42	13	indonesia	indonesia	PROPN
ijtc-884	42	14	based	base	VERB
ijtc-884	42	15	on	on	ADP
ijtc-884	42	16	the	the	DET
ijtc-884	42	17	company	company	NOUN
ijtc-884	42	18	sectors	sector	NOUN
ijtc-884	42	19	.	.	PUNCT
ijtc-884	43	1	source	source	NOUN
ijtc-884	43	2	:	:	PUNCT
ijtc-884	43	3	konstruksimedia.com	konstruksimedia.com	X
ijtc-884	43	4	the	the	DET
ijtc-884	43	5	diagram	diagram	NOUN
ijtc-884	43	6	above	above	ADV
ijtc-884	43	7	shows	show	VERB
ijtc-884	43	8	the	the	DET
ijtc-884	43	9	percentage	percentage	NOUN
ijtc-884	43	10	of	of	ADP
ijtc-884	43	11	work	work	NOUN
ijtc-884	43	12	accidents	accident	NOUN
ijtc-884	43	13	in	in	ADP
ijtc-884	43	14	indonesia	indonesia	PROPN
ijtc-884	43	15	that	that	PRON
ijtc-884	43	16	mainly	mainly	ADV
ijtc-884	43	17	occur	occur	VERB
ijtc-884	43	18	in	in	ADP
ijtc-884	43	19	the	the	DET
ijtc-884	43	20	construction	construction	NOUN
ijtc-884	43	21	sector	sector	NOUN
ijtc-884	43	22	,	,	PUNCT
ijtc-884	43	23	which	which	PRON
ijtc-884	43	24	is	be	AUX
ijtc-884	43	25	32	32	NUM
ijtc-884	43	26	%	%	NOUN
ijtc-884	43	27	.	.	PUNCT
ijtc-884	44	1	it	it	PRON
ijtc-884	44	2	indicates	indicate	VERB
ijtc-884	44	3	that	that	SCONJ
ijtc-884	44	4	the	the	DET
ijtc-884	44	5	construction	construction	NOUN
ijtc-884	44	6	industry	industry	NOUN
ijtc-884	44	7	is	be	AUX
ijtc-884	44	8	the	the	DET
ijtc-884	44	9	leading	lead	VERB
ijtc-884	44	10	contributor	contributor	NOUN
ijtc-884	44	11	to	to	ADP
ijtc-884	44	12	the	the	DET
ijtc-884	44	13	overall	overall	ADJ
ijtc-884	44	14	incidence	incidence	NOUN
ijtc-884	44	15	of	of	ADP
ijtc-884	44	16	work	work	NOUN
ijtc-884	44	17	accidents	accident	NOUN
ijtc-884	44	18	in	in	ADP
ijtc-884	44	19	the	the	DET
ijtc-884	44	20	country	country	NOUN
ijtc-884	44	21	.	.	PUNCT
ijtc-884	45	1	the	the	DET
ijtc-884	45	2	manufacturing	manufacturing	NOUN
ijtc-884	45	3	sector	sector	NOUN
ijtc-884	45	4	is	be	AUX
ijtc-884	45	5	the	the	DET
ijtc-884	45	6	next	next	ADJ
ijtc-884	45	7	most	most	ADV
ijtc-884	45	8	significant	significant	ADJ
ijtc-884	45	9	contributor	contributor	NOUN
ijtc-884	45	10	,	,	PUNCT
ijtc-884	45	11	responsible	responsible	ADJ
ijtc-884	45	12	for	for	ADP
ijtc-884	45	13	31.6	31.6	NUM
ijtc-884	45	14	%	%	NOUN
ijtc-884	45	15	of	of	ADP
ijtc-884	45	16	work	work	NOUN
ijtc-884	45	17	accidents	accident	NOUN
ijtc-884	45	18	in	in	ADP
ijtc-884	45	19	indonesia	indonesia	PROPN
ijtc-884	45	20	.	.	PUNCT
ijtc-884	46	1	many	many	ADJ
ijtc-884	46	2	other	other	ADJ
ijtc-884	46	3	corporate	corporate	ADJ
ijtc-884	46	4	industries	industry	NOUN
ijtc-884	46	5	,	,	PUNCT
ijtc-884	46	6	including	include	VERB
ijtc-884	46	7	transportation	transportation	NOUN
ijtc-884	46	8	(	(	PUNCT
ijtc-884	46	9	5.3	5.3	NUM
ijtc-884	46	10	%	%	NOUN
ijtc-884	46	11	)	)	PUNCT
ijtc-884	46	12	,	,	PUNCT
ijtc-884	46	13	forestry	forestry	NOUN
ijtc-884	46	14	(	(	PUNCT
ijtc-884	46	15	3.8	3.8	NUM
ijtc-884	46	16	%	%	NOUN
ijtc-884	46	17	)	)	PUNCT
ijtc-884	46	18	,	,	PUNCT
ijtc-884	46	19	mining	mining	NOUN
ijtc-884	46	20	(	(	PUNCT
ijtc-884	46	21	2.6	2.6	NUM
ijtc-884	46	22	%	%	NOUN
ijtc-884	46	23	)	)	PUNCT
ijtc-884	46	24	,	,	PUNCT
ijtc-884	46	25	and	and	CCONJ
ijtc-884	46	26	other	other	ADJ
ijtc-884	46	27	sectors	sector	NOUN
ijtc-884	46	28	(	(	PUNCT
ijtc-884	46	29	24.7	24.7	NUM
ijtc-884	46	30	%	%	NOUN
ijtc-884	46	31	)	)	PUNCT
ijtc-884	46	32	,	,	PUNCT
ijtc-884	46	33	also	also	ADV
ijtc-884	46	34	contribute	contribute	VERB
ijtc-884	46	35	to	to	ADP
ijtc-884	46	36	the	the	DET
ijtc-884	46	37	occurrence	occurrence	NOUN
ijtc-884	46	38	of	of	ADP
ijtc-884	46	39	work	work	NOUN
ijtc-884	46	40	accidents	accident	NOUN
ijtc-884	46	41	in	in	ADP
ijtc-884	46	42	the	the	DET
ijtc-884	46	43	country	country	NOUN
ijtc-884	46	44	(	(	PUNCT
ijtc-884	46	45	hasanuddin	hasanuddin	NOUN
ijtc-884	46	46	,	,	PUNCT
ijtc-884	46	47	2022	2022	NUM
ijtc-884	46	48	)	)	PUNCT
ijtc-884	46	49	.	.	PUNCT
ijtc-884	47	1	differences	difference	NOUN
ijtc-884	47	2	in	in	ADP
ijtc-884	47	3	csr	csr	NOUN
ijtc-884	47	4	disclosure	disclosure	NOUN
ijtc-884	47	5	(	(	PUNCT
ijtc-884	47	6	csrd	csrd	NOUN
ijtc-884	47	7	)	)	PUNCT
ijtc-884	47	8	in	in	ADP
ijtc-884	47	9	a	a	DET
ijtc-884	47	10	country	country	NOUN
ijtc-884	47	11	are	be	AUX
ijtc-884	47	12	caused	cause	VERB
ijtc-884	47	13	by	by	ADP
ijtc-884	47	14	political	political	ADJ
ijtc-884	47	15	,	,	PUNCT
ijtc-884	47	16	social	social	ADJ
ijtc-884	47	17	,	,	PUNCT
ijtc-884	47	18	cultural	cultural	ADJ
ijtc-884	47	19	,	,	PUNCT
ijtc-884	47	20	environmental	environmental	ADJ
ijtc-884	47	21	,	,	PUNCT
ijtc-884	47	22	and	and	CCONJ
ijtc-884	47	23	macroeconomic	macroeconomic	ADJ
ijtc-884	47	24	factors	factor	NOUN
ijtc-884	47	25	(	(	PUNCT
ijtc-884	47	26	mayorova	mayorova	X
ijtc-884	47	27	,	,	PUNCT
ijtc-884	47	28	2019	2019	NUM
ijtc-884	47	29	)	)	PUNCT
ijtc-884	47	30	.	.	PUNCT
ijtc-884	48	1	previous	previous	ADJ
ijtc-884	48	2	research	research	NOUN
ijtc-884	48	3	on	on	ADP
ijtc-884	48	4	csr	csr	NOUN
ijtc-884	48	5	disclosure	disclosure	NOUN
ijtc-884	48	6	examines	examine	VERB
ijtc-884	48	7	various	various	ADJ
ijtc-884	48	8	factors	factor	NOUN
ijtc-884	48	9	and	and	CCONJ
ijtc-884	48	10	parameters	parameter	NOUN
ijtc-884	48	11	of	of	ADP
ijtc-884	48	12	company	company	NOUN
ijtc-884	48	13	characteristics	characteristic	NOUN
ijtc-884	48	14	in	in	ADP
ijtc-884	48	15	implementing	implement	VERB
ijtc-884	48	16	csr	csr	PROPN
ijtc-884	48	17	.	.	PROPN
ijtc-884	48	18	elements	element	NOUN
ijtc-884	48	19	characteristic	characteristic	ADJ
ijtc-884	48	20	of	of	ADP
ijtc-884	48	21	the	the	DET
ijtc-884	48	22	company	company	NOUN
ijtc-884	48	23	include	include	VERB
ijtc-884	48	24	managerial	managerial	ADJ
ijtc-884	48	25	ownership	ownership	NOUN
ijtc-884	48	26	,	,	PUNCT
ijtc-884	48	27	leverage	leverage	NOUN
ijtc-884	48	28	,	,	PUNCT
ijtc-884	48	29	liquidity	liquidity	NOUN
ijtc-884	48	30	,	,	PUNCT
ijtc-884	48	31	profitability	profitability	NOUN
ijtc-884	48	32	,	,	PUNCT
ijtc-884	48	33	solvency	solvency	NOUN
ijtc-884	48	34	,	,	PUNCT
ijtc-884	48	35	company	company	NOUN
ijtc-884	48	36	size	size	NOUN
ijtc-884	48	37	,	,	PUNCT
ijtc-884	48	38	the	the	DET
ijtc-884	48	39	size	size	NOUN
ijtc-884	48	40	of	of	ADP
ijtc-884	48	41	the	the	DET
ijtc-884	48	42	board	board	NOUN
ijtc-884	48	43	of	of	ADP
ijtc-884	48	44	commissioners	commissioner	NOUN
ijtc-884	48	45	,	,	PUNCT
ijtc-884	48	46	and	and	CCONJ
ijtc-884	48	47	company	company	NOUN
ijtc-884	48	48	age	age	NOUN
ijtc-884	48	49	(	(	PUNCT
ijtc-884	48	50	suprasto	suprasto	NOUN
ijtc-884	48	51	&	&	CCONJ
ijtc-884	48	52	haryanti	haryanti	PROPN
ijtc-884	48	53	,	,	PUNCT
ijtc-884	48	54	2019	2019	NUM
ijtc-884	48	55	)	)	PUNCT
ijtc-884	48	56	.	.	PUNCT
ijtc-884	49	1	the	the	DET
ijtc-884	49	2	company	company	NOUN
ijtc-884	49	3	’s	’s	PART
ijtc-884	49	4	characteristics	characteristic	NOUN
ijtc-884	49	5	,	,	PUNCT
ijtc-884	49	6	which	which	PRON
ijtc-884	49	7	are	be	AUX
ijtc-884	49	8	the	the	DET
ijtc-884	49	9	independent	independent	ADJ
ijtc-884	49	10	variables	variable	NOUN
ijtc-884	49	11	in	in	ADP
ijtc-884	49	12	this	this	DET
ijtc-884	49	13	research	research	NOUN
ijtc-884	49	14	,	,	PUNCT
ijtc-884	49	15	are	be	AUX
ijtc-884	49	16	profitability	profitability	NOUN
ijtc-884	49	17	,	,	PUNCT
ijtc-884	49	18	leverage	leverage	NOUN
ijtc-884	49	19	,	,	PUNCT
ijtc-884	49	20	and	and	CCONJ
ijtc-884	49	21	the	the	DET
ijtc-884	49	22	size	size	NOUN
ijtc-884	49	23	of	of	ADP
ijtc-884	49	24	the	the	DET
ijtc-884	49	25	board	board	NOUN
ijtc-884	49	26	of	of	ADP
ijtc-884	49	27	commissioners	commissioner	NOUN
ijtc-884	49	28	.	.	PUNCT
ijtc-884	50	1	32.0	32.0	NUM
ijtc-884	50	2	%	%	NOUN
ijtc-884	50	3	31.6	31.6	NUM
ijtc-884	50	4	%	%	NOUN
ijtc-884	50	5	5.3	5.3	NUM
ijtc-884	50	6	%	%	NOUN
ijtc-884	50	7	3.8	3.8	NUM
ijtc-884	50	8	%	%	NOUN
ijtc-884	50	9	2.6	2.6	NUM
ijtc-884	50	10	%	%	NOUN
ijtc-884	50	11	24.7	24.7	NUM
ijtc-884	50	12	%	%	NOUN
ijtc-884	50	13	workplace	workplace	NOUN
ijtc-884	50	14	accident	accident	NOUN
ijtc-884	50	15	cases	case	NOUN
ijtc-884	50	16	in	in	ADP
ijtc-884	50	17	the	the	DET
ijtc-884	50	18	corporate	corporate	ADJ
ijtc-884	50	19	sectors	sector	NOUN
ijtc-884	50	20	in	in	ADP
ijtc-884	50	21	indonesia	indonesia	PROPN
ijtc-884	50	22	construction	construction	PROPN
ijtc-884	50	23	manufacture	manufacture	NOUN
ijtc-884	50	24	transportation	transportation	NOUN
ijtc-884	50	25	forestry	forestry	NOUN
ijtc-884	50	26	mining	mining	NOUN
ijtc-884	50	27	others	other	NOUN
ijtc-884	50	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	50	29	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	PROPN
ijtc-884	50	30	determinants	determinant	NOUN
ijtc-884	50	31	of	of	ADP
ijtc-884	50	32	occupational	occupational	ADJ
ijtc-884	50	33	health	health	NOUN
ijtc-884	50	34	and	and	CCONJ
ijtc-884	50	35	safety	safety	NOUN
ijtc-884	50	36	disclosure	disclosure	NOUN
ijtc-884	50	37	:	:	PUNCT
ijtc-884	50	38	an	an	DET
ijtc-884	50	39	empirical	empirical	ADJ
ijtc-884	50	40	study	study	NOUN
ijtc-884	50	41	of	of	ADP
ijtc-884	50	42	property	property	NOUN
ijtc-884	50	43	,	,	PUNCT
ijtc-884	50	44	real	real	ADJ
ijtc-884	50	45	estate	estate	NOUN
ijtc-884	50	46	,	,	PUNCT
ijtc-884	50	47	and	and	CCONJ
ijtc-884	50	48	building	build	VERB
ijtc-884	50	49	construction	construction	NOUN
ijtc-884	50	50	companies	company	NOUN
ijtc-884	50	51	on	on	ADP
ijtc-884	50	52	idx	idx	PROPN
ijtc-884	50	53	)	)	PUNCT
ijtc-884	50	54	astuti	astuti	PROPN
ijtc-884	50	55	and	and	CCONJ
ijtc-884	50	56	aminah	aminah	PROPN
ijtc-884	50	57	706	706	NUM
ijtc-884	50	58	|	|	ADV
ijtc-884	50	59	ilomata	ilomata	PROPN
ijtc-884	50	60	international	international	ADJ
ijtc-884	50	61	journal	journal	NOUN
ijtc-884	50	62	of	of	ADP
ijtc-884	50	63	tax	tax	PROPN
ijtc-884	50	64	&	&	CCONJ
ijtc-884	50	65	accounting	accounting	PROPN
ijtc-884	50	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	50	67	stakeholder	stakeholder	NOUN
ijtc-884	50	68	theory	theory	NOUN
ijtc-884	50	69	a	a	DET
ijtc-884	50	70	literature	literature	NOUN
ijtc-884	50	71	review	review	NOUN
ijtc-884	50	72	,	,	PUNCT
ijtc-884	50	73	which	which	PRON
ijtc-884	50	74	nigel	nigel	PROPN
ijtc-884	50	75	de	de	PROPN
ijtc-884	50	76	bussy	bussy	PROPN
ijtc-884	50	77	did	do	VERB
ijtc-884	50	78	in	in	ADP
ijtc-884	50	79	2008	2008	NUM
ijtc-884	50	80	,	,	PUNCT
ijtc-884	50	81	demonstrated	demonstrate	VERB
ijtc-884	50	82	that	that	SCONJ
ijtc-884	50	83	the	the	DET
ijtc-884	50	84	stakeholder	stakeholder	NOUN
ijtc-884	50	85	concept	concept	NOUN
ijtc-884	50	86	had	have	AUX
ijtc-884	50	87	long	long	ADV
ijtc-884	50	88	emerged	emerge	VERB
ijtc-884	50	89	in	in	ADP
ijtc-884	50	90	the	the	DET
ijtc-884	50	91	1930s	1930	NOUN
ijtc-884	50	92	when	when	SCONJ
ijtc-884	50	93	management	management	NOUN
ijtc-884	50	94	academics	academic	NOUN
ijtc-884	50	95	considered	consider	VERB
ijtc-884	50	96	communication	communication	NOUN
ijtc-884	50	97	strategy	strategy	NOUN
ijtc-884	50	98	to	to	ADP
ijtc-884	50	99	stakeholders	stakeholder	NOUN
ijtc-884	50	100	as	as	ADP
ijtc-884	50	101	a	a	DET
ijtc-884	50	102	crucial	crucial	ADJ
ijtc-884	50	103	driver	driver	NOUN
ijtc-884	50	104	to	to	PART
ijtc-884	50	105	achieve	achieve	VERB
ijtc-884	50	106	a	a	DET
ijtc-884	50	107	corporate	corporate	ADJ
ijtc-884	50	108	reputation	reputation	NOUN
ijtc-884	50	109	.	.	PUNCT
ijtc-884	51	1	from	from	ADP
ijtc-884	51	2	this	this	DET
ijtc-884	51	3	point	point	NOUN
ijtc-884	51	4	,	,	PUNCT
ijtc-884	51	5	the	the	DET
ijtc-884	51	6	concept	concept	NOUN
ijtc-884	51	7	of	of	ADP
ijtc-884	51	8	stakeholders	stakeholder	NOUN
ijtc-884	51	9	became	become	VERB
ijtc-884	51	10	the	the	DET
ijtc-884	51	11	realm	realm	NOUN
ijtc-884	51	12	of	of	ADP
ijtc-884	51	13	public	public	ADJ
ijtc-884	51	14	relations	relation	NOUN
ijtc-884	51	15	.	.	PUNCT
ijtc-884	52	1	stakeholder	stakeholder	PROPN
ijtc-884	52	2	theory	theory	NOUN
ijtc-884	52	3	provides	provide	VERB
ijtc-884	52	4	theoretical	theoretical	ADJ
ijtc-884	52	5	knowledge	knowledge	NOUN
ijtc-884	52	6	to	to	ADP
ijtc-884	52	7	public	public	ADJ
ijtc-884	52	8	relations	relation	NOUN
ijtc-884	52	9	practitioners	practitioner	NOUN
ijtc-884	52	10	to	to	PART
ijtc-884	52	11	understand	understand	VERB
ijtc-884	52	12	external	external	ADJ
ijtc-884	52	13	individuals	individual	NOUN
ijtc-884	52	14	,	,	PUNCT
ijtc-884	52	15	groups	group	NOUN
ijtc-884	52	16	,	,	PUNCT
ijtc-884	52	17	and	and	CCONJ
ijtc-884	52	18	organizations	organization	NOUN
ijtc-884	52	19	influencing	influence	VERB
ijtc-884	52	20	the	the	DET
ijtc-884	52	21	organization	organization	NOUN
ijtc-884	52	22	’s	’s	PART
ijtc-884	52	23	activities	activity	NOUN
ijtc-884	52	24	.	.	PUNCT
ijtc-884	53	1	the	the	DET
ijtc-884	53	2	scope	scope	NOUN
ijtc-884	53	3	of	of	ADP
ijtc-884	53	4	stakeholders	stakeholder	NOUN
ijtc-884	53	5	is	be	AUX
ijtc-884	53	6	broader	broad	ADJ
ijtc-884	53	7	than	than	ADP
ijtc-884	53	8	the	the	DET
ijtc-884	53	9	public	public	NOUN
ijtc-884	53	10	because	because	SCONJ
ijtc-884	53	11	it	it	PRON
ijtc-884	53	12	explains	explain	VERB
ijtc-884	53	13	the	the	DET
ijtc-884	53	14	process	process	NOUN
ijtc-884	53	15	of	of	ADP
ijtc-884	53	16	building	building	NOUN
ijtc-884	53	17	relationships	relationship	NOUN
ijtc-884	53	18	carried	carry	VERB
ijtc-884	53	19	out	out	ADP
ijtc-884	53	20	by	by	ADP
ijtc-884	53	21	the	the	DET
ijtc-884	53	22	organization	organization	NOUN
ijtc-884	53	23	with	with	ADP
ijtc-884	53	24	surrounding	surround	VERB
ijtc-884	53	25	actors	actor	NOUN
ijtc-884	53	26	related	relate	VERB
ijtc-884	53	27	to	to	ADP
ijtc-884	53	28	its	its	PRON
ijtc-884	53	29	daily	daily	ADJ
ijtc-884	53	30	operations	operation	NOUN
ijtc-884	53	31	(	(	PUNCT
ijtc-884	53	32	kriyantono	kriyantono	PROPN
ijtc-884	53	33	,	,	PUNCT
ijtc-884	53	34	2017	2017	NUM
ijtc-884	53	35	,	,	PUNCT
ijtc-884	53	36	p.	p.	NOUN
ijtc-884	53	37	57	57	NUM
ijtc-884	53	38	)	)	PUNCT
ijtc-884	53	39	.	.	PUNCT
ijtc-884	54	1	edward	edward	PROPN
ijtc-884	54	2	freeman	freeman	PROPN
ijtc-884	54	3	developed	develop	VERB
ijtc-884	54	4	the	the	DET
ijtc-884	54	5	stakeholder	stakeholder	NOUN
ijtc-884	54	6	theory	theory	NOUN
ijtc-884	54	7	in	in	ADP
ijtc-884	54	8	1984	1984	NUM
ijtc-884	54	9	to	to	PART
ijtc-884	54	10	offer	offer	VERB
ijtc-884	54	11	a	a	DET
ijtc-884	54	12	pragmatic	pragmatic	ADJ
ijtc-884	54	13	approach	approach	NOUN
ijtc-884	54	14	to	to	PART
ijtc-884	54	15	encourage	encourage	VERB
ijtc-884	54	16	organizations	organization	NOUN
ijtc-884	54	17	to	to	PART
ijtc-884	54	18	understand	understand	VERB
ijtc-884	54	19	their	their	PRON
ijtc-884	54	20	stakeholders	stakeholder	NOUN
ijtc-884	54	21	to	to	PART
ijtc-884	54	22	achieve	achieve	VERB
ijtc-884	54	23	the	the	DET
ijtc-884	54	24	best	good	ADJ
ijtc-884	54	25	conditions	condition	NOUN
ijtc-884	54	26	(	(	PUNCT
ijtc-884	54	27	superior	superior	ADJ
ijtc-884	54	28	performance	performance	NOUN
ijtc-884	54	29	)	)	PUNCT
ijtc-884	54	30	.	.	PUNCT
ijtc-884	55	1	freeman	freeman	PROPN
ijtc-884	55	2	argues	argue	VERB
ijtc-884	55	3	that	that	SCONJ
ijtc-884	55	4	corporate	corporate	ADJ
ijtc-884	55	5	social	social	ADJ
ijtc-884	55	6	responsibility	responsibility	NOUN
ijtc-884	55	7	(	(	PUNCT
ijtc-884	55	8	csr	csr	NOUN
ijtc-884	55	9	)	)	PUNCT
ijtc-884	55	10	is	be	AUX
ijtc-884	55	11	related	relate	VERB
ijtc-884	55	12	to	to	ADP
ijtc-884	55	13	stakeholders	stakeholder	NOUN
ijtc-884	55	14	.	.	PUNCT
ijtc-884	56	1	the	the	DET
ijtc-884	56	2	organization	organization	NOUN
ijtc-884	56	3	can	can	AUX
ijtc-884	56	4	gain	gain	VERB
ijtc-884	56	5	profit	profit	NOUN
ijtc-884	56	6	by	by	ADP
ijtc-884	56	7	carrying	carry	VERB
ijtc-884	56	8	out	out	ADP
ijtc-884	56	9	its	its	PRON
ijtc-884	56	10	social	social	ADJ
ijtc-884	56	11	responsibility	responsibility	NOUN
ijtc-884	56	12	(	(	PUNCT
ijtc-884	56	13	kriyantono	kriyantono	PROPN
ijtc-884	56	14	,	,	PUNCT
ijtc-884	56	15	2017	2017	NUM
ijtc-884	56	16	,	,	PUNCT
ijtc-884	56	17	pp	pp	ADJ
ijtc-884	56	18	.	.	PUNCT
ijtc-884	56	19	5758	5758	NUM
ijtc-884	56	20	)	)	PUNCT
ijtc-884	56	21	.	.	PUNCT
ijtc-884	57	1	occupational	occupational	ADJ
ijtc-884	57	2	health	health	PROPN
ijtc-884	57	3	and	and	CCONJ
ijtc-884	57	4	safety	safety	NOUN
ijtc-884	57	5	disclosure	disclosure	NOUN
ijtc-884	57	6	(	(	PUNCT
ijtc-884	57	7	ohsd	ohsd	NOUN
ijtc-884	57	8	)	)	PUNCT
ijtc-884	57	9	occupational	occupational	ADJ
ijtc-884	57	10	health	health	NOUN
ijtc-884	57	11	and	and	CCONJ
ijtc-884	57	12	safety	safety	NOUN
ijtc-884	57	13	(	(	PUNCT
ijtc-884	57	14	ohs	ohs	X
ijtc-884	57	15	)	)	PUNCT
ijtc-884	57	16	is	be	AUX
ijtc-884	57	17	a	a	DET
ijtc-884	57	18	series	series	NOUN
ijtc-884	57	19	of	of	ADP
ijtc-884	57	20	efforts	effort	NOUN
ijtc-884	57	21	to	to	PART
ijtc-884	57	22	create	create	VERB
ijtc-884	57	23	a	a	DET
ijtc-884	57	24	safe	safe	ADJ
ijtc-884	57	25	work	work	NOUN
ijtc-884	57	26	atmosphere	atmosphere	NOUN
ijtc-884	57	27	,	,	PUNCT
ijtc-884	57	28	including	include	VERB
ijtc-884	57	29	physical	physical	ADJ
ijtc-884	57	30	,	,	PUNCT
ijtc-884	57	31	mental	mental	ADJ
ijtc-884	57	32	,	,	PUNCT
ijtc-884	57	33	and	and	CCONJ
ijtc-884	57	34	emotional	emotional	ADJ
ijtc-884	57	35	,	,	PUNCT
ijtc-884	57	36	so	so	SCONJ
ijtc-884	57	37	that	that	SCONJ
ijtc-884	57	38	it	it	PRON
ijtc-884	57	39	is	be	AUX
ijtc-884	57	40	free	free	ADJ
ijtc-884	57	41	from	from	ADP
ijtc-884	57	42	the	the	DET
ijtc-884	57	43	risk	risk	NOUN
ijtc-884	57	44	of	of	ADP
ijtc-884	57	45	accidents	accident	NOUN
ijtc-884	57	46	and	and	CCONJ
ijtc-884	57	47	protects	protect	VERB
ijtc-884	57	48	the	the	DET
ijtc-884	57	49	workforce	workforce	NOUN
ijtc-884	57	50	in	in	ADP
ijtc-884	57	51	terms	term	NOUN
ijtc-884	57	52	of	of	ADP
ijtc-884	57	53	health	health	NOUN
ijtc-884	57	54	,	,	PUNCT
ijtc-884	57	55	safety	safety	NOUN
ijtc-884	57	56	,	,	PUNCT
ijtc-884	57	57	humane	humane	ADJ
ijtc-884	57	58	treatment	treatment	NOUN
ijtc-884	57	59	,	,	PUNCT
ijtc-884	57	60	maintenance	maintenance	NOUN
ijtc-884	57	61	of	of	ADP
ijtc-884	57	62	work	work	NOUN
ijtc-884	57	63	ethics	ethic	NOUN
ijtc-884	57	64	,	,	PUNCT
ijtc-884	57	65	and	and	CCONJ
ijtc-884	57	66	religious	religious	ADJ
ijtc-884	57	67	morality	morality	NOUN
ijtc-884	57	68	(	(	PUNCT
ijtc-884	57	69	widodo	widodo	NOUN
ijtc-884	57	70	,	,	PUNCT
ijtc-884	57	71	2021	2021	NUM
ijtc-884	57	72	,	,	PUNCT
ijtc-884	57	73	p.	p.	NOUN
ijtc-884	57	74	5	5	NUM
ijtc-884	57	75	)	)	PUNCT
ijtc-884	57	76	.	.	PUNCT
ijtc-884	58	1	therefore	therefore	ADV
ijtc-884	58	2	,	,	PUNCT
ijtc-884	58	3	a	a	DET
ijtc-884	58	4	company	company	NOUN
ijtc-884	58	5	needs	need	VERB
ijtc-884	58	6	to	to	PART
ijtc-884	58	7	make	make	VERB
ijtc-884	58	8	disclosures	disclosure	NOUN
ijtc-884	58	9	related	relate	VERB
ijtc-884	58	10	to	to	ADP
ijtc-884	58	11	ohs	ohs	PROPN
ijtc-884	58	12	.	.	PUNCT
ijtc-884	59	1	based	base	VERB
ijtc-884	59	2	on	on	ADP
ijtc-884	59	3	gri	gri	PROPN
ijtc-884	59	4	indicator	indicator	PROPN
ijtc-884	59	5	403	403	NUM
ijtc-884	59	6	,	,	PUNCT
ijtc-884	59	7	there	there	PRON
ijtc-884	59	8	are	be	VERB
ijtc-884	59	9	10	10	NUM
ijtc-884	59	10	ohsd	ohsd	NOUN
ijtc-884	59	11	items	item	NOUN
ijtc-884	59	12	,	,	PUNCT
ijtc-884	59	13	so	so	SCONJ
ijtc-884	59	14	the	the	DET
ijtc-884	59	15	ohsd	ohsd	NOUN
ijtc-884	59	16	index	index	NOUN
ijtc-884	59	17	is	be	AUX
ijtc-884	59	18	calculated	calculate	VERB
ijtc-884	59	19	using	use	VERB
ijtc-884	59	20	the	the	DET
ijtc-884	59	21	following	follow	VERB
ijtc-884	59	22	formula	formula	NOUN
ijtc-884	59	23	.	.	PUNCT
ijtc-884	60	1	(	(	PUNCT
ijtc-884	60	2	source	source	NOUN
ijtc-884	60	3	:	:	PUNCT
ijtc-884	60	4	singal	singal	PROPN
ijtc-884	60	5	and	and	CCONJ
ijtc-884	60	6	putra	putra	PROPN
ijtc-884	60	7	,	,	PUNCT
ijtc-884	60	8	2019	2019	NUM
ijtc-884	60	9	)	)	PUNCT
ijtc-884	60	10	ohsd	ohsd	NOUN
ijtc-884	60	11	(	(	PUNCT
ijtc-884	60	12	j	j	NOUN
ijtc-884	60	13	)	)	PUNCT
ijtc-884	61	1	=	=	NOUN
ijtc-884	61	2	indicators	indicator	NOUN
ijtc-884	61	3	of	of	ADP
ijtc-884	61	4	ohsd	ohsd	NOUN
ijtc-884	61	5	∑	∑	PUNCT
ijtc-884	61	6	xij	xij	PROPN
ijtc-884	61	7	=	=	PUNCT
ijtc-884	61	8	total	total	ADJ
ijtc-884	61	9	gri	gri	PROPN
ijtc-884	61	10	403	403	NUM
ijtc-884	61	11	items	item	NOUN
ijtc-884	61	12	disclosed	disclose	VERB
ijtc-884	61	13	nj	nj	PROPN
ijtc-884	62	1	=	=	PUNCT
ijtc-884	62	2	total	total	NOUN
ijtc-884	62	3	of	of	ADP
ijtc-884	62	4	all	all	DET
ijtc-884	62	5	gri	gri	PROPN
ijtc-884	62	6	403	403	NUM
ijtc-884	62	7	disclosure	disclosure	NOUN
ijtc-884	62	8	items	item	NOUN
ijtc-884	62	9	,	,	PUNCT
ijtc-884	62	10	nj	nj	PROPN
ijtc-884	62	11	≤	≤	ADV
ijtc-884	62	12	10	10	NUM
ijtc-884	62	13	profitability	profitability	NOUN
ijtc-884	62	14	the	the	DET
ijtc-884	62	15	ratio	ratio	NOUN
ijtc-884	62	16	that	that	PRON
ijtc-884	62	17	can	can	AUX
ijtc-884	62	18	evaluate	evaluate	VERB
ijtc-884	62	19	a	a	DET
ijtc-884	62	20	company	company	NOUN
ijtc-884	62	21	's	's	PART
ijtc-884	62	22	capability	capability	NOUN
ijtc-884	62	23	to	to	PART
ijtc-884	62	24	earn	earn	VERB
ijtc-884	62	25	profits	profit	NOUN
ijtc-884	62	26	is	be	AUX
ijtc-884	62	27	called	call	VERB
ijtc-884	62	28	the	the	DET
ijtc-884	62	29	profitability	profitability	NOUN
ijtc-884	62	30	ratio	ratio	NOUN
ijtc-884	62	31	(	(	PUNCT
ijtc-884	62	32	kasmir	kasmir	PROPN
ijtc-884	62	33	,	,	PUNCT
ijtc-884	62	34	2019	2019	NUM
ijtc-884	62	35	,	,	PUNCT
ijtc-884	62	36	p.	p.	NOUN
ijtc-884	62	37	198	198	NUM
ijtc-884	62	38	)	)	PUNCT
ijtc-884	62	39	.	.	PUNCT
ijtc-884	63	1	roa	roa	PROPN
ijtc-884	63	2	(	(	PUNCT
ijtc-884	63	3	return	return	VERB
ijtc-884	63	4	on	on	ADP
ijtc-884	63	5	assets	asset	NOUN
ijtc-884	63	6	)	)	PUNCT
ijtc-884	63	7	can	can	AUX
ijtc-884	63	8	describe	describe	VERB
ijtc-884	63	9	the	the	DET
ijtc-884	63	10	company	company	NOUN
ijtc-884	63	11	's	's	PART
ijtc-884	63	12	ability	ability	NOUN
ijtc-884	63	13	to	to	PART
ijtc-884	63	14	generate	generate	VERB
ijtc-884	63	15	profits	profit	NOUN
ijtc-884	63	16	sourced	source	VERB
ijtc-884	63	17	from	from	ADP
ijtc-884	63	18	available	available	ADJ
ijtc-884	63	19	assets	asset	NOUN
ijtc-884	63	20	(	(	PUNCT
ijtc-884	63	21	sirait	sirait	NOUN
ijtc-884	63	22	,	,	PUNCT
ijtc-884	63	23	2019	2019	NUM
ijtc-884	63	24	,	,	PUNCT
ijtc-884	63	25	p.	p.	NOUN
ijtc-884	63	26	142	142	NUM
ijtc-884	63	27	)	)	PUNCT
ijtc-884	63	28	so	so	SCONJ
ijtc-884	63	29	that	that	SCONJ
ijtc-884	63	30	it	it	PRON
ijtc-884	63	31	can	can	AUX
ijtc-884	63	32	be	be	AUX
ijtc-884	63	33	formulated	formulate	VERB
ijtc-884	63	34	:	:	PUNCT
ijtc-884	63	35	ohsd	ohsd	PROPN
ijtc-884	63	36	(	(	PUNCT
ijtc-884	63	37	j	j	PROPN
ijtc-884	63	38	)	)	PUNCT
ijtc-884	63	39	=	=	PUNCT
ijtc-884	64	1	∑	∑	PUNCT
ijtc-884	64	2	xij	xij	PROPN
ijtc-884	64	3	nj	nj	PROPN
ijtc-884	64	4	return	return	VERB
ijtc-884	64	5	on	on	ADP
ijtc-884	64	6	assets	asset	NOUN
ijtc-884	64	7	=	=	SYM
ijtc-884	64	8	net	net	ADJ
ijtc-884	64	9	profit	profit	NOUN
ijtc-884	64	10	after	after	ADP
ijtc-884	64	11	tax	tax	NOUN
ijtc-884	64	12	total	total	ADJ
ijtc-884	64	13	assets	asset	NOUN
ijtc-884	64	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	64	15	determinants	determinant	NOUN
ijtc-884	64	16	of	of	ADP
ijtc-884	64	17	occupational	occupational	ADJ
ijtc-884	64	18	health	health	NOUN
ijtc-884	64	19	and	and	CCONJ
ijtc-884	64	20	safety	safety	NOUN
ijtc-884	64	21	disclosure	disclosure	NOUN
ijtc-884	64	22	:	:	PUNCT
ijtc-884	64	23	an	an	DET
ijtc-884	64	24	empirical	empirical	ADJ
ijtc-884	64	25	study	study	NOUN
ijtc-884	64	26	of	of	ADP
ijtc-884	64	27	property	property	NOUN
ijtc-884	64	28	,	,	PUNCT
ijtc-884	64	29	real	real	ADJ
ijtc-884	64	30	estate	estate	NOUN
ijtc-884	64	31	,	,	PUNCT
ijtc-884	64	32	and	and	CCONJ
ijtc-884	64	33	building	build	VERB
ijtc-884	64	34	construction	construction	NOUN
ijtc-884	64	35	companies	company	NOUN
ijtc-884	64	36	on	on	ADP
ijtc-884	64	37	idx	idx	PROPN
ijtc-884	64	38	)	)	PUNCT
ijtc-884	64	39	astuti	astuti	PROPN
ijtc-884	64	40	and	and	CCONJ
ijtc-884	64	41	aminah	aminah	PROPN
ijtc-884	64	42	707	707	NUM
ijtc-884	64	43	|	|	ADV
ijtc-884	64	44	ilomata	ilomata	PROPN
ijtc-884	64	45	international	international	ADJ
ijtc-884	64	46	journal	journal	NOUN
ijtc-884	64	47	of	of	ADP
ijtc-884	64	48	tax	tax	PROPN
ijtc-884	64	49	&	&	CCONJ
ijtc-884	64	50	accounting	accounting	PROPN
ijtc-884	64	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	64	52	when	when	SCONJ
ijtc-884	64	53	interpreted	interpret	VERB
ijtc-884	64	54	in	in	ADP
ijtc-884	64	55	stakeholder	stakeholder	NOUN
ijtc-884	64	56	theory	theory	NOUN
ijtc-884	64	57	,	,	PUNCT
ijtc-884	64	58	a	a	DET
ijtc-884	64	59	company	company	NOUN
ijtc-884	64	60	’s	’s	PART
ijtc-884	64	61	high	high	ADJ
ijtc-884	64	62	profitability	profitability	NOUN
ijtc-884	64	63	level	level	NOUN
ijtc-884	64	64	will	will	AUX
ijtc-884	64	65	increase	increase	VERB
ijtc-884	64	66	csr	csr	NOUN
ijtc-884	64	67	disclosures	disclosure	NOUN
ijtc-884	64	68	(	(	PUNCT
ijtc-884	64	69	csrd	csrd	NOUN
ijtc-884	64	70	)	)	PUNCT
ijtc-884	64	71	.	.	PUNCT
ijtc-884	65	1	high	high	ADJ
ijtc-884	65	2	profitability	profitability	NOUN
ijtc-884	65	3	can	can	AUX
ijtc-884	65	4	also	also	ADV
ijtc-884	65	5	ensure	ensure	VERB
ijtc-884	65	6	that	that	SCONJ
ijtc-884	65	7	company	company	NOUN
ijtc-884	65	8	activities	activity	NOUN
ijtc-884	65	9	are	be	AUX
ijtc-884	65	10	carried	carry	VERB
ijtc-884	65	11	out	out	ADP
ijtc-884	65	12	by	by	ADP
ijtc-884	65	13	social	social	ADJ
ijtc-884	65	14	values	value	NOUN
ijtc-884	65	15	that	that	PRON
ijtc-884	65	16	apply	apply	VERB
ijtc-884	65	17	in	in	ADP
ijtc-884	65	18	society	society	NOUN
ijtc-884	65	19	and	and	CCONJ
ijtc-884	65	20	evidence	evidence	NOUN
ijtc-884	65	21	of	of	ADP
ijtc-884	65	22	corporate	corporate	ADJ
ijtc-884	65	23	accountability	accountability	NOUN
ijtc-884	65	24	to	to	ADP
ijtc-884	65	25	stakeholders	stakeholder	NOUN
ijtc-884	65	26	(	(	PUNCT
ijtc-884	65	27	irmayanti	irmayanti	NOUN
ijtc-884	65	28	&	&	CCONJ
ijtc-884	65	29	mimba	mimba	PROPN
ijtc-884	65	30	,	,	PUNCT
ijtc-884	65	31	2018	2018	NUM
ijtc-884	65	32	)	)	PUNCT
ijtc-884	65	33	.	.	PUNCT
ijtc-884	66	1	high	high	ADJ
ijtc-884	66	2	profitability	profitability	NOUN
ijtc-884	66	3	reflects	reflect	VERB
ijtc-884	66	4	the	the	DET
ijtc-884	66	5	increasing	increase	VERB
ijtc-884	66	6	availability	availability	NOUN
ijtc-884	66	7	of	of	ADP
ijtc-884	66	8	funds	fund	NOUN
ijtc-884	66	9	to	to	PART
ijtc-884	66	10	fulfill	fulfill	VERB
ijtc-884	66	11	its	its	PRON
ijtc-884	66	12	social	social	ADJ
ijtc-884	66	13	responsibilities	responsibility	NOUN
ijtc-884	66	14	,	,	PUNCT
ijtc-884	66	15	especially	especially	ADV
ijtc-884	66	16	in	in	ADP
ijtc-884	66	17	disclosing	disclose	VERB
ijtc-884	66	18	ohs	ohs	NOUN
ijtc-884	66	19	in	in	ADP
ijtc-884	66	20	the	the	DET
ijtc-884	66	21	company	company	NOUN
ijtc-884	66	22	's	's	PART
ijtc-884	66	23	annual	annual	ADJ
ijtc-884	66	24	and	and	CCONJ
ijtc-884	66	25	sustainability	sustainability	NOUN
ijtc-884	66	26	reports	report	NOUN
ijtc-884	66	27	.	.	PUNCT
ijtc-884	67	1	previous	previous	ADJ
ijtc-884	67	2	researchers	researcher	NOUN
ijtc-884	67	3	revealed	reveal	VERB
ijtc-884	67	4	a	a	DET
ijtc-884	67	5	positive	positive	ADJ
ijtc-884	67	6	influence	influence	NOUN
ijtc-884	67	7	on	on	ADP
ijtc-884	67	8	profitability	profitability	NOUN
ijtc-884	67	9	variables	variable	NOUN
ijtc-884	67	10	csr	csr	X
ijtc-884	67	11	disclosure	disclosure	NOUN
ijtc-884	67	12	(	(	PUNCT
ijtc-884	67	13	hamdani	hamdani	NOUN
ijtc-884	67	14	et	et	PROPN
ijtc-884	67	15	al	al	PROPN
ijtc-884	67	16	.	.	PROPN
ijtc-884	67	17	,	,	PUNCT
ijtc-884	67	18	2017	2017	NUM
ijtc-884	67	19	;	;	PUNCT
ijtc-884	67	20	hermawan	hermawan	NOUN
ijtc-884	67	21	&	&	CCONJ
ijtc-884	67	22	gunardi	gunardi	PROPN
ijtc-884	67	23	,	,	PUNCT
ijtc-884	67	24	2019	2019	NUM
ijtc-884	67	25	;	;	PUNCT
ijtc-884	67	26	oktavianawati	oktavianawati	PROPN
ijtc-884	67	27	&	&	CCONJ
ijtc-884	67	28	wahyuningrum	wahyuningrum	PROPN
ijtc-884	67	29	,	,	PUNCT
ijtc-884	67	30	2019	2019	NUM
ijtc-884	67	31	;	;	PUNCT
ijtc-884	67	32	zulhaimi	zulhaimi	PROPN
ijtc-884	67	33	&	&	CCONJ
ijtc-884	67	34	nuraprianti	nuraprianti	PROPN
ijtc-884	67	35	,	,	PUNCT
ijtc-884	67	36	2019	2019	NUM
ijtc-884	67	37	)	)	PUNCT
ijtc-884	67	38	.	.	PUNCT
ijtc-884	68	1	however	however	ADV
ijtc-884	68	2	,	,	PUNCT
ijtc-884	68	3	profitability	profitability	NOUN
ijtc-884	68	4	does	do	AUX
ijtc-884	68	5	not	not	PART
ijtc-884	68	6	affect	affect	VERB
ijtc-884	68	7	csrd	csrd	NOUN
ijtc-884	68	8	,	,	PUNCT
ijtc-884	68	9	as	as	SCONJ
ijtc-884	68	10	suprasto	suprasto	NOUN
ijtc-884	68	11	&	&	CCONJ
ijtc-884	68	12	haryanti	haryanti	PROPN
ijtc-884	68	13	(	(	PUNCT
ijtc-884	68	14	2019	2019	NUM
ijtc-884	68	15	)	)	PUNCT
ijtc-884	68	16	stated	state	VERB
ijtc-884	68	17	.	.	PUNCT
ijtc-884	69	1	based	base	VERB
ijtc-884	69	2	on	on	ADP
ijtc-884	69	3	the	the	DET
ijtc-884	69	4	description	description	NOUN
ijtc-884	69	5	above	above	ADV
ijtc-884	69	6	,	,	PUNCT
ijtc-884	69	7	the	the	DET
ijtc-884	69	8	hypothesis	hypothesis	NOUN
ijtc-884	69	9	is	be	AUX
ijtc-884	69	10	formulated	formulate	VERB
ijtc-884	69	11	as	as	SCONJ
ijtc-884	69	12	follows	follow	VERB
ijtc-884	69	13	:	:	PUNCT
ijtc-884	69	14	h1	h1	NOUN
ijtc-884	69	15	:	:	PUNCT
ijtc-884	69	16	profitability	profitability	NOUN
ijtc-884	69	17	has	have	VERB
ijtc-884	69	18	a	a	DET
ijtc-884	69	19	positive	positive	ADJ
ijtc-884	69	20	effect	effect	NOUN
ijtc-884	69	21	on	on	ADP
ijtc-884	69	22	ohsd	ohsd	NOUN
ijtc-884	69	23	leverage	leverage	NOUN
ijtc-884	69	24	the	the	DET
ijtc-884	69	25	effectiveness	effectiveness	NOUN
ijtc-884	69	26	of	of	ADP
ijtc-884	69	27	the	the	DET
ijtc-884	69	28	utilization	utilization	NOUN
ijtc-884	69	29	of	of	ADP
ijtc-884	69	30	resources	resource	NOUN
ijtc-884	69	31	,	,	PUNCT
ijtc-884	69	32	such	such	ADJ
ijtc-884	69	33	as	as	ADP
ijtc-884	69	34	receivables	receivables	NOUN
ijtc-884	69	35	,	,	PUNCT
ijtc-884	69	36	capital	capital	NOUN
ijtc-884	69	37	,	,	PUNCT
ijtc-884	69	38	or	or	CCONJ
ijtc-884	69	39	company	company	NOUN
ijtc-884	69	40	assets	asset	NOUN
ijtc-884	69	41	,	,	PUNCT
ijtc-884	69	42	can	can	AUX
ijtc-884	69	43	be	be	AUX
ijtc-884	69	44	measured	measure	VERB
ijtc-884	69	45	by	by	ADP
ijtc-884	69	46	leverage	leverage	NOUN
ijtc-884	69	47	ratio	ratio	NOUN
ijtc-884	69	48	(	(	PUNCT
ijtc-884	69	49	sujarweni	sujarweni	ADJ
ijtc-884	69	50	,	,	PUNCT
ijtc-884	69	51	2019	2019	NUM
ijtc-884	69	52	,	,	PUNCT
ijtc-884	69	53	p.	p.	NOUN
ijtc-884	69	54	61	61	NUM
ijtc-884	69	55	)	)	PUNCT
ijtc-884	69	56	.	.	PUNCT
ijtc-884	70	1	one	one	NUM
ijtc-884	70	2	of	of	ADP
ijtc-884	70	3	many	many	ADJ
ijtc-884	70	4	leverage	leverage	NOUN
ijtc-884	70	5	ratios	ratio	NOUN
ijtc-884	70	6	is	be	AUX
ijtc-884	70	7	the	the	DET
ijtc-884	70	8	debt	debt	NOUN
ijtc-884	70	9	to	to	ADP
ijtc-884	70	10	equity	equity	NOUN
ijtc-884	70	11	ratio	ratio	NOUN
ijtc-884	70	12	(	(	PUNCT
ijtc-884	70	13	der	der	NOUN
ijtc-884	70	14	)	)	PUNCT
ijtc-884	70	15	,	,	PUNCT
ijtc-884	70	16	which	which	PRON
ijtc-884	70	17	confirms	confirm	VERB
ijtc-884	70	18	a	a	DET
ijtc-884	70	19	company	company	NOUN
ijtc-884	70	20	's	's	PART
ijtc-884	70	21	debt	debt	NOUN
ijtc-884	70	22	security	security	NOUN
ijtc-884	70	23	level	level	NOUN
ijtc-884	70	24	against	against	ADP
ijtc-884	70	25	available	available	ADJ
ijtc-884	70	26	capital	capital	NOUN
ijtc-884	70	27	.	.	PUNCT
ijtc-884	71	1	the	the	DET
ijtc-884	71	2	subsequent	subsequent	ADJ
ijtc-884	71	3	equation	equation	NOUN
ijtc-884	71	4	is	be	AUX
ijtc-884	71	5	used	use	VERB
ijtc-884	71	6	for	for	ADP
ijtc-884	71	7	measuring	measure	VERB
ijtc-884	71	8	der	der	NOUN
ijtc-884	71	9	.	.	PUNCT
ijtc-884	72	1	when	when	SCONJ
ijtc-884	72	2	linked	link	VERB
ijtc-884	72	3	to	to	ADP
ijtc-884	72	4	the	the	DET
ijtc-884	72	5	stakeholder	stakeholder	NOUN
ijtc-884	72	6	theory	theory	NOUN
ijtc-884	72	7	,	,	PUNCT
ijtc-884	72	8	a	a	DET
ijtc-884	72	9	high	high	ADJ
ijtc-884	72	10	level	level	NOUN
ijtc-884	72	11	of	of	ADP
ijtc-884	72	12	leverage	leverage	NOUN
ijtc-884	72	13	will	will	AUX
ijtc-884	72	14	make	make	VERB
ijtc-884	72	15	the	the	DET
ijtc-884	72	16	company	company	NOUN
ijtc-884	72	17	obliged	oblige	VERB
ijtc-884	72	18	to	to	PART
ijtc-884	72	19	convey	convey	VERB
ijtc-884	72	20	more	more	ADV
ijtc-884	72	21	extensive	extensive	ADJ
ijtc-884	72	22	information	information	NOUN
ijtc-884	72	23	(	(	PUNCT
ijtc-884	72	24	dewi	dewi	PROPN
ijtc-884	72	25	&	&	CCONJ
ijtc-884	72	26	sari	sari	PROPN
ijtc-884	72	27	,	,	PUNCT
ijtc-884	72	28	2019	2019	NUM
ijtc-884	72	29	)	)	PUNCT
ijtc-884	72	30	.	.	PUNCT
ijtc-884	73	1	widespread	widespread	ADJ
ijtc-884	73	2	disclosure	disclosure	NOUN
ijtc-884	73	3	means	mean	VERB
ijtc-884	73	4	that	that	SCONJ
ijtc-884	73	5	investors	investor	NOUN
ijtc-884	73	6	will	will	AUX
ijtc-884	73	7	obtain	obtain	VERB
ijtc-884	73	8	more	more	ADJ
ijtc-884	73	9	information	information	NOUN
ijtc-884	73	10	to	to	PART
ijtc-884	73	11	convince	convince	VERB
ijtc-884	73	12	and	and	CCONJ
ijtc-884	73	13	guarantee	guarantee	VERB
ijtc-884	73	14	investors	investor	NOUN
ijtc-884	73	15	’	’	PART
ijtc-884	73	16	rights	right	NOUN
ijtc-884	73	17	as	as	ADP
ijtc-884	73	18	lenders	lender	NOUN
ijtc-884	73	19	(	(	PUNCT
ijtc-884	73	20	creditors	creditor	NOUN
ijtc-884	73	21	)	)	PUNCT
ijtc-884	73	22	.	.	PUNCT
ijtc-884	74	1	thus	thus	ADV
ijtc-884	74	2	,	,	PUNCT
ijtc-884	74	3	the	the	DET
ijtc-884	74	4	company	company	NOUN
ijtc-884	74	5	can	can	AUX
ijtc-884	74	6	minimize	minimize	VERB
ijtc-884	74	7	the	the	DET
ijtc-884	74	8	doubts	doubt	NOUN
ijtc-884	74	9	of	of	ADP
ijtc-884	74	10	creditors	creditor	NOUN
ijtc-884	74	11	and	and	CCONJ
ijtc-884	74	12	make	make	VERB
ijtc-884	74	13	it	it	PRON
ijtc-884	74	14	easier	easy	ADJ
ijtc-884	74	15	for	for	ADP
ijtc-884	74	16	companies	company	NOUN
ijtc-884	74	17	related	relate	VERB
ijtc-884	74	18	to	to	ADP
ijtc-884	74	19	their	their	PRON
ijtc-884	74	20	business	business	NOUN
ijtc-884	74	21	capital	capital	NOUN
ijtc-884	74	22	(	(	PUNCT
ijtc-884	74	23	irmayanti	irmayanti	PROPN
ijtc-884	74	24	&	&	CCONJ
ijtc-884	74	25	mimba	mimba	PROPN
ijtc-884	74	26	,	,	PUNCT
ijtc-884	74	27	2018	2018	NUM
ijtc-884	74	28	)	)	PUNCT
ijtc-884	74	29	.	.	PUNCT
ijtc-884	75	1	research	research	NOUN
ijtc-884	75	2	that	that	PRON
ijtc-884	75	3	can	can	AUX
ijtc-884	75	4	prove	prove	VERB
ijtc-884	75	5	the	the	DET
ijtc-884	75	6	positive	positive	ADJ
ijtc-884	75	7	effect	effect	NOUN
ijtc-884	75	8	of	of	ADP
ijtc-884	75	9	leverage	leverage	NOUN
ijtc-884	75	10	on	on	ADP
ijtc-884	75	11	csrd	csrd	NOUN
ijtc-884	75	12	was	be	AUX
ijtc-884	75	13	carried	carry	VERB
ijtc-884	75	14	out	out	ADP
ijtc-884	75	15	by	by	ADP
ijtc-884	75	16	dewi	dewi	PROPN
ijtc-884	75	17	&	&	CCONJ
ijtc-884	75	18	budiasih	budiasih	PROPN
ijtc-884	75	19	(	(	PUNCT
ijtc-884	75	20	2021	2021	NUM
ijtc-884	75	21	)	)	PUNCT
ijtc-884	75	22	and	and	CCONJ
ijtc-884	75	23	irmayanti	irmayanti	PROPN
ijtc-884	75	24	&	&	CCONJ
ijtc-884	75	25	mimba	mimba	PROPN
ijtc-884	75	26	(	(	PUNCT
ijtc-884	75	27	2018	2018	NUM
ijtc-884	75	28	)	)	PUNCT
ijtc-884	75	29	.	.	PUNCT
ijtc-884	76	1	other	other	ADJ
ijtc-884	76	2	research	research	NOUN
ijtc-884	76	3	informs	inform	VERB
ijtc-884	76	4	that	that	SCONJ
ijtc-884	76	5	leverage	leverage	NOUN
ijtc-884	76	6	has	have	VERB
ijtc-884	76	7	a	a	DET
ijtc-884	76	8	negative	negative	ADJ
ijtc-884	76	9	and	and	CCONJ
ijtc-884	76	10	significant	significant	ADJ
ijtc-884	76	11	influence	influence	NOUN
ijtc-884	76	12	on	on	ADP
ijtc-884	76	13	csrd	csrd	NOUN
ijtc-884	76	14	(	(	PUNCT
ijtc-884	76	15	yusra	yusra	PROPN
ijtc-884	76	16	&	&	CCONJ
ijtc-884	76	17	hadya	hadya	PROPN
ijtc-884	76	18	,	,	PUNCT
ijtc-884	76	19	2021	2021	NUM
ijtc-884	76	20	;	;	PUNCT
ijtc-884	76	21	utamie	utamie	VERB
ijtc-884	76	22	et	et	PROPN
ijtc-884	76	23	al	al	PROPN
ijtc-884	76	24	.	.	PROPN
ijtc-884	76	25	,	,	PUNCT
ijtc-884	76	26	2020	2020	NUM
ijtc-884	76	27	;	;	PUNCT
ijtc-884	76	28	hermawan	hermawan	NOUN
ijtc-884	76	29	&	&	CCONJ
ijtc-884	76	30	gunardi	gunardi	PROPN
ijtc-884	76	31	,	,	PUNCT
ijtc-884	76	32	2019	2019	NUM
ijtc-884	76	33	)	)	PUNCT
ijtc-884	76	34	.	.	PUNCT
ijtc-884	77	1	however	however	ADV
ijtc-884	77	2	,	,	PUNCT
ijtc-884	77	3	research	research	NOUN
ijtc-884	77	4	by	by	ADP
ijtc-884	77	5	dewi	dewi	PROPN
ijtc-884	77	6	&	&	CCONJ
ijtc-884	77	7	sari	sari	PROPN
ijtc-884	77	8	(	(	PUNCT
ijtc-884	77	9	2019	2019	NUM
ijtc-884	77	10	)	)	PUNCT
ijtc-884	77	11	suggests	suggest	VERB
ijtc-884	77	12	that	that	SCONJ
ijtc-884	77	13	leverage	leverage	NOUN
ijtc-884	77	14	does	do	AUX
ijtc-884	77	15	not	not	PART
ijtc-884	77	16	affect	affect	VERB
ijtc-884	77	17	csrd	csrd	NOUN
ijtc-884	77	18	.	.	PUNCT
ijtc-884	78	1	based	base	VERB
ijtc-884	78	2	on	on	ADP
ijtc-884	78	3	the	the	DET
ijtc-884	78	4	preceding	precede	VERB
ijtc-884	78	5	description	description	NOUN
ijtc-884	78	6	,	,	PUNCT
ijtc-884	78	7	the	the	DET
ijtc-884	78	8	following	follow	VERB
ijtc-884	78	9	hypothesis	hypothesis	NOUN
ijtc-884	78	10	is	be	AUX
ijtc-884	78	11	formulated	formulate	VERB
ijtc-884	78	12	:	:	PUNCT
ijtc-884	78	13	h2	h2	NOUN
ijtc-884	78	14	:	:	PUNCT
ijtc-884	78	15	leverage	leverage	NOUN
ijtc-884	78	16	has	have	VERB
ijtc-884	78	17	a	a	DET
ijtc-884	78	18	positive	positive	ADJ
ijtc-884	78	19	effect	effect	NOUN
ijtc-884	78	20	on	on	ADP
ijtc-884	78	21	ohsd	ohsd	NOUN
ijtc-884	78	22	size	size	NOUN
ijtc-884	78	23	of	of	ADP
ijtc-884	78	24	the	the	DET
ijtc-884	78	25	board	board	NOUN
ijtc-884	78	26	of	of	ADP
ijtc-884	78	27	commissioners	commissioner	NOUN
ijtc-884	78	28	the	the	DET
ijtc-884	78	29	board	board	NOUN
ijtc-884	78	30	of	of	ADP
ijtc-884	78	31	commissioners	commissioner	NOUN
ijtc-884	78	32	,	,	PUNCT
ijtc-884	78	33	comprised	comprise	VERB
ijtc-884	78	34	of	of	ADP
ijtc-884	78	35	principal	principal	NOUN
ijtc-884	78	36	and	and	CCONJ
ijtc-884	78	37	independent	independent	ADJ
ijtc-884	78	38	commissioners	commissioner	NOUN
ijtc-884	78	39	,	,	PUNCT
ijtc-884	78	40	is	be	AUX
ijtc-884	78	41	tasked	task	VERB
ijtc-884	78	42	with	with	ADP
ijtc-884	78	43	controlling	control	VERB
ijtc-884	78	44	,	,	PUNCT
ijtc-884	78	45	supervising	supervising	NOUN
ijtc-884	78	46	,	,	PUNCT
ijtc-884	78	47	and	and	CCONJ
ijtc-884	78	48	advising	advise	VERB
ijtc-884	78	49	the	the	DET
ijtc-884	78	50	board	board	NOUN
ijtc-884	78	51	of	of	ADP
ijtc-884	78	52	directors	director	NOUN
ijtc-884	78	53	.	.	PUNCT
ijtc-884	79	1	the	the	DET
ijtc-884	79	2	formulation	formulation	NOUN
ijtc-884	79	3	of	of	ADP
ijtc-884	79	4	the	the	DET
ijtc-884	79	5	size	size	NOUN
ijtc-884	79	6	of	of	ADP
ijtc-884	79	7	the	the	DET
ijtc-884	79	8	board	board	NOUN
ijtc-884	79	9	of	of	ADP
ijtc-884	79	10	commissioners	commissioner	NOUN
ijtc-884	79	11	is	be	AUX
ijtc-884	79	12	as	as	SCONJ
ijtc-884	79	13	follows	follow	VERB
ijtc-884	79	14	(	(	PUNCT
ijtc-884	79	15	zulhaimi	zulhaimi	PROPN
ijtc-884	79	16	&	&	CCONJ
ijtc-884	79	17	nuraprianti	nuraprianti	PROPN
ijtc-884	79	18	,	,	PUNCT
ijtc-884	79	19	2019	2019	NUM
ijtc-884	79	20	)	)	PUNCT
ijtc-884	79	21	.	.	PUNCT
ijtc-884	80	1	debt	debt	NOUN
ijtc-884	80	2	to	to	ADP
ijtc-884	80	3	equity	equity	NOUN
ijtc-884	80	4	ratio	ratio	NOUN
ijtc-884	80	5	=	=	PUNCT
ijtc-884	80	6	total	total	ADJ
ijtc-884	80	7	liabilities	liability	NOUN
ijtc-884	80	8	total	total	ADJ
ijtc-884	80	9	equity	equity	NOUN
ijtc-884	80	10	the	the	DET
ijtc-884	80	11	size	size	NOUN
ijtc-884	80	12	of	of	ADP
ijtc-884	80	13	the	the	DET
ijtc-884	80	14	board	board	NOUN
ijtc-884	80	15	of	of	ADP
ijtc-884	80	16	commissioners	commissioner	NOUN
ijtc-884	80	17	=	=	NOUN
ijtc-884	80	18	number	number	NOUN
ijtc-884	80	19	of	of	ADP
ijtc-884	80	20	board	board	NOUN
ijtc-884	80	21	of	of	ADP
ijtc-884	80	22	commissioners	commissioner	NOUN
ijtc-884	80	23	’	’	PART
ijtc-884	80	24	members	member	NOUN
ijtc-884	80	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	80	26	determinants	determinant	NOUN
ijtc-884	80	27	of	of	ADP
ijtc-884	80	28	occupational	occupational	ADJ
ijtc-884	80	29	health	health	NOUN
ijtc-884	80	30	and	and	CCONJ
ijtc-884	80	31	safety	safety	NOUN
ijtc-884	80	32	disclosure	disclosure	NOUN
ijtc-884	80	33	:	:	PUNCT
ijtc-884	80	34	an	an	DET
ijtc-884	80	35	empirical	empirical	ADJ
ijtc-884	80	36	study	study	NOUN
ijtc-884	80	37	of	of	ADP
ijtc-884	80	38	property	property	NOUN
ijtc-884	80	39	,	,	PUNCT
ijtc-884	80	40	real	real	ADJ
ijtc-884	80	41	estate	estate	NOUN
ijtc-884	80	42	,	,	PUNCT
ijtc-884	80	43	and	and	CCONJ
ijtc-884	80	44	building	build	VERB
ijtc-884	80	45	construction	construction	NOUN
ijtc-884	80	46	companies	company	NOUN
ijtc-884	80	47	on	on	ADP
ijtc-884	80	48	idx	idx	PROPN
ijtc-884	80	49	)	)	PUNCT
ijtc-884	80	50	astuti	astuti	PROPN
ijtc-884	80	51	and	and	CCONJ
ijtc-884	80	52	aminah	aminah	PROPN
ijtc-884	80	53	708	708	NUM
ijtc-884	80	54	|	|	ADV
ijtc-884	80	55	ilomata	ilomata	PROPN
ijtc-884	80	56	international	international	ADJ
ijtc-884	80	57	journal	journal	NOUN
ijtc-884	80	58	of	of	ADP
ijtc-884	80	59	tax	tax	PROPN
ijtc-884	80	60	&	&	CCONJ
ijtc-884	80	61	accounting	accounting	NOUN
ijtc-884	80	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	80	63	as	as	ADP
ijtc-884	80	64	the	the	DET
ijtc-884	80	65	shareholders	shareholder	NOUN
ijtc-884	80	66	'	'	PART
ijtc-884	80	67	representative	representative	NOUN
ijtc-884	80	68	,	,	PUNCT
ijtc-884	80	69	the	the	DET
ijtc-884	80	70	board	board	NOUN
ijtc-884	80	71	of	of	ADP
ijtc-884	80	72	commissioners	commissioner	NOUN
ijtc-884	80	73	of	of	ADP
ijtc-884	80	74	a	a	DET
ijtc-884	80	75	perseroan	perseroan	NOUN
ijtc-884	80	76	terbatas	terbata	NOUN
ijtc-884	80	77	(	(	PUNCT
ijtc-884	80	78	pt	pt	NOUN
ijtc-884	80	79	)	)	PUNCT
ijtc-884	80	80	company	company	NOUN
ijtc-884	80	81	has	have	VERB
ijtc-884	80	82	the	the	DET
ijtc-884	80	83	authority	authority	NOUN
ijtc-884	80	84	to	to	PART
ijtc-884	80	85	supervise	supervise	VERB
ijtc-884	80	86	the	the	DET
ijtc-884	80	87	directors	director	NOUN
ijtc-884	80	88	.	.	PUNCT
ijtc-884	81	1	the	the	DET
ijtc-884	81	2	board	board	NOUN
ijtc-884	81	3	of	of	ADP
ijtc-884	81	4	commissioners	commissioner	NOUN
ijtc-884	81	5	has	have	VERB
ijtc-884	81	6	enough	enough	ADJ
ijtc-884	81	7	power	power	NOUN
ijtc-884	81	8	to	to	PART
ijtc-884	81	9	pressure	pressure	VERB
ijtc-884	81	10	management	management	NOUN
ijtc-884	81	11	to	to	PART
ijtc-884	81	12	make	make	VERB
ijtc-884	81	13	various	various	ADJ
ijtc-884	81	14	disclosures	disclosure	NOUN
ijtc-884	81	15	required	require	VERB
ijtc-884	81	16	by	by	ADP
ijtc-884	81	17	the	the	DET
ijtc-884	81	18	company	company	NOUN
ijtc-884	81	19	.	.	PUNCT
ijtc-884	82	1	if	if	SCONJ
ijtc-884	82	2	the	the	DET
ijtc-884	82	3	composition	composition	NOUN
ijtc-884	82	4	of	of	ADP
ijtc-884	82	5	the	the	DET
ijtc-884	82	6	board	board	NOUN
ijtc-884	82	7	of	of	ADP
ijtc-884	82	8	commissioners	commissioner	NOUN
ijtc-884	82	9	is	be	AUX
ijtc-884	82	10	prominent	prominent	ADJ
ijtc-884	82	11	,	,	PUNCT
ijtc-884	82	12	the	the	DET
ijtc-884	82	13	company	company	NOUN
ijtc-884	82	14	will	will	AUX
ijtc-884	82	15	inclusively	inclusively	ADV
ijtc-884	82	16	convey	convey	VERB
ijtc-884	82	17	information	information	NOUN
ijtc-884	82	18	to	to	ADP
ijtc-884	82	19	stakeholders	stakeholder	NOUN
ijtc-884	82	20	,	,	PUNCT
ijtc-884	82	21	including	include	VERB
ijtc-884	82	22	information	information	NOUN
ijtc-884	82	23	related	relate	VERB
ijtc-884	82	24	to	to	ADP
ijtc-884	82	25	csr	csr	NOUN
ijtc-884	82	26	activities	activity	NOUN
ijtc-884	82	27	(	(	PUNCT
ijtc-884	82	28	suprasto	suprasto	NOUN
ijtc-884	82	29	&	&	CCONJ
ijtc-884	82	30	haryanti	haryanti	PROPN
ijtc-884	82	31	,	,	PUNCT
ijtc-884	82	32	2019	2019	NUM
ijtc-884	82	33	)	)	PUNCT
ijtc-884	82	34	.	.	PUNCT
ijtc-884	83	1	the	the	DET
ijtc-884	83	2	enormous	enormous	ADJ
ijtc-884	83	3	number	number	NOUN
ijtc-884	83	4	of	of	ADP
ijtc-884	83	5	the	the	DET
ijtc-884	83	6	board	board	NOUN
ijtc-884	83	7	of	of	ADP
ijtc-884	83	8	commissioners	commissioner	NOUN
ijtc-884	83	9	will	will	AUX
ijtc-884	83	10	distribute	distribute	VERB
ijtc-884	83	11	a	a	DET
ijtc-884	83	12	lot	lot	NOUN
ijtc-884	83	13	of	of	ADP
ijtc-884	83	14	advice	advice	NOUN
ijtc-884	83	15	and	and	CCONJ
ijtc-884	83	16	contributions	contribution	NOUN
ijtc-884	83	17	in	in	ADP
ijtc-884	83	18	determining	determine	VERB
ijtc-884	83	19	a	a	DET
ijtc-884	83	20	more	more	ADV
ijtc-884	83	21	comprehensive	comprehensive	ADJ
ijtc-884	83	22	company	company	NOUN
ijtc-884	83	23	csrd	csrd	NOUN
ijtc-884	83	24	policy	policy	NOUN
ijtc-884	83	25	,	,	PUNCT
ijtc-884	83	26	including	include	VERB
ijtc-884	83	27	ohsd	ohsd	NOUN
ijtc-884	83	28	practices	practice	NOUN
ijtc-884	83	29	.	.	PUNCT
ijtc-884	84	1	the	the	DET
ijtc-884	84	2	research	research	NOUN
ijtc-884	84	3	results	result	NOUN
ijtc-884	84	4	of	of	ADP
ijtc-884	84	5	previous	previous	ADJ
ijtc-884	84	6	researchers	researcher	NOUN
ijtc-884	84	7	can	can	AUX
ijtc-884	84	8	prove	prove	VERB
ijtc-884	84	9	the	the	DET
ijtc-884	84	10	positive	positive	ADJ
ijtc-884	84	11	influence	influence	NOUN
ijtc-884	84	12	of	of	ADP
ijtc-884	84	13	the	the	DET
ijtc-884	84	14	size	size	NOUN
ijtc-884	84	15	of	of	ADP
ijtc-884	84	16	the	the	DET
ijtc-884	84	17	board	board	NOUN
ijtc-884	84	18	of	of	ADP
ijtc-884	84	19	commissioners	commissioner	NOUN
ijtc-884	84	20	variable	variable	ADJ
ijtc-884	84	21	on	on	ADP
ijtc-884	84	22	csrd	csrd	NOUN
ijtc-884	84	23	(	(	PUNCT
ijtc-884	84	24	hermawan	hermawan	NOUN
ijtc-884	84	25	&	&	CCONJ
ijtc-884	84	26	gunardi	gunardi	PROPN
ijtc-884	84	27	,	,	PUNCT
ijtc-884	84	28	2019	2019	NUM
ijtc-884	84	29	;	;	PUNCT
ijtc-884	84	30	oktavianawati	oktavianawati	PROPN
ijtc-884	84	31	&	&	CCONJ
ijtc-884	84	32	wahyuningrum	wahyuningrum	PROPN
ijtc-884	84	33	,	,	PUNCT
ijtc-884	84	34	2019	2019	NUM
ijtc-884	84	35	)	)	PUNCT
ijtc-884	84	36	.	.	PUNCT
ijtc-884	85	1	the	the	DET
ijtc-884	85	2	size	size	NOUN
ijtc-884	85	3	of	of	ADP
ijtc-884	85	4	the	the	DET
ijtc-884	85	5	board	board	NOUN
ijtc-884	85	6	of	of	ADP
ijtc-884	85	7	commissioners	commissioner	NOUN
ijtc-884	85	8	has	have	VERB
ijtc-884	85	9	a	a	DET
ijtc-884	85	10	negative	negative	ADJ
ijtc-884	85	11	impact	impact	NOUN
ijtc-884	85	12	on	on	ADP
ijtc-884	85	13	csrd	csrd	NOUN
ijtc-884	85	14	,	,	PUNCT
ijtc-884	85	15	as	as	SCONJ
ijtc-884	85	16	proven	prove	VERB
ijtc-884	85	17	by	by	ADP
ijtc-884	85	18	zulhaimi	zulhaimi	PROPN
ijtc-884	85	19	&	&	CCONJ
ijtc-884	85	20	nuraprianti	nuraprianti	PROPN
ijtc-884	85	21	(	(	PUNCT
ijtc-884	85	22	2019	2019	NUM
ijtc-884	85	23	)	)	PUNCT
ijtc-884	85	24	in	in	ADP
ijtc-884	85	25	their	their	PRON
ijtc-884	85	26	research	research	NOUN
ijtc-884	85	27	,	,	PUNCT
ijtc-884	85	28	but	but	CCONJ
ijtc-884	85	29	it	it	PRON
ijtc-884	85	30	does	do	AUX
ijtc-884	85	31	not	not	PART
ijtc-884	85	32	affect	affect	VERB
ijtc-884	85	33	csrd	csrd	NOUN
ijtc-884	85	34	(	(	PUNCT
ijtc-884	85	35	santo	santo	NOUN
ijtc-884	85	36	,	,	PUNCT
ijtc-884	85	37	2022	2022	NUM
ijtc-884	85	38	)	)	PUNCT
ijtc-884	85	39	.	.	PUNCT
ijtc-884	86	1	the	the	DET
ijtc-884	86	2	following	follow	VERB
ijtc-884	86	3	hypothesis	hypothesis	NOUN
ijtc-884	86	4	is	be	AUX
ijtc-884	86	5	derived	derive	VERB
ijtc-884	86	6	from	from	ADP
ijtc-884	86	7	the	the	DET
ijtc-884	86	8	preceding	precede	VERB
ijtc-884	86	9	description	description	NOUN
ijtc-884	86	10	.	.	PUNCT
ijtc-884	87	1	h3	h3	NOUN
ijtc-884	87	2	:	:	PUNCT
ijtc-884	87	3	the	the	DET
ijtc-884	87	4	size	size	NOUN
ijtc-884	87	5	of	of	ADP
ijtc-884	87	6	the	the	DET
ijtc-884	87	7	board	board	NOUN
ijtc-884	87	8	of	of	ADP
ijtc-884	87	9	commissioners	commissioner	NOUN
ijtc-884	87	10	has	have	VERB
ijtc-884	87	11	a	a	DET
ijtc-884	87	12	positive	positive	ADJ
ijtc-884	87	13	effect	effect	NOUN
ijtc-884	87	14	on	on	ADP
ijtc-884	87	15	ohsd	ohsd	NOUN
ijtc-884	87	16	method	method	NOUN
ijtc-884	87	17	this	this	DET
ijtc-884	87	18	study	study	NOUN
ijtc-884	87	19	used	use	VERB
ijtc-884	87	20	a	a	DET
ijtc-884	87	21	quantitative	quantitative	ADJ
ijtc-884	87	22	approach	approach	NOUN
ijtc-884	87	23	with	with	ADP
ijtc-884	87	24	quantitative	quantitative	ADJ
ijtc-884	87	25	data	datum	NOUN
ijtc-884	87	26	for	for	ADP
ijtc-884	87	27	property	property	NOUN
ijtc-884	87	28	,	,	PUNCT
ijtc-884	87	29	real	real	ADJ
ijtc-884	87	30	estate	estate	NOUN
ijtc-884	87	31	,	,	PUNCT
ijtc-884	87	32	and	and	CCONJ
ijtc-884	87	33	building	build	VERB
ijtc-884	87	34	construction	construction	NOUN
ijtc-884	87	35	companies	company	NOUN
ijtc-884	87	36	listed	list	VERB
ijtc-884	87	37	on	on	ADP
ijtc-884	87	38	the	the	DET
ijtc-884	87	39	indonesia	indonesia	PROPN
ijtc-884	87	40	stock	stock	PROPN
ijtc-884	87	41	exchange	exchange	PROPN
ijtc-884	87	42	(	(	PUNCT
ijtc-884	87	43	idx	idx	PROPN
ijtc-884	87	44	)	)	PUNCT
ijtc-884	87	45	in	in	ADP
ijtc-884	87	46	2019−2021	2019−2021	NUM
ijtc-884	87	47	.	.	PUNCT
ijtc-884	88	1	a	a	DET
ijtc-884	88	2	total	total	NOUN
ijtc-884	88	3	of	of	ADP
ijtc-884	88	4	102	102	NUM
ijtc-884	88	5	companies	company	NOUN
ijtc-884	88	6	are	be	AUX
ijtc-884	88	7	used	use	VERB
ijtc-884	88	8	as	as	ADP
ijtc-884	88	9	the	the	DET
ijtc-884	88	10	study	study	NOUN
ijtc-884	88	11	population	population	NOUN
ijtc-884	88	12	.	.	PUNCT
ijtc-884	89	1	the	the	DET
ijtc-884	89	2	sample	sample	NOUN
ijtc-884	89	3	was	be	AUX
ijtc-884	89	4	selected	select	VERB
ijtc-884	89	5	using	use	VERB
ijtc-884	89	6	the	the	DET
ijtc-884	89	7	purposive	purposive	ADJ
ijtc-884	89	8	sampling	sampling	NOUN
ijtc-884	89	9	method	method	NOUN
ijtc-884	89	10	,	,	PUNCT
ijtc-884	89	11	with	with	ADP
ijtc-884	89	12	27	27	NUM
ijtc-884	89	13	companies	company	NOUN
ijtc-884	89	14	over	over	ADP
ijtc-884	89	15	the	the	DET
ijtc-884	89	16	three	three	NUM
ijtc-884	89	17	years	year	NOUN
ijtc-884	89	18	,	,	PUNCT
ijtc-884	89	19	so	so	ADV
ijtc-884	89	20	81	81	NUM
ijtc-884	89	21	observation	observation	NOUN
ijtc-884	89	22	samples	sample	NOUN
ijtc-884	89	23	were	be	AUX
ijtc-884	89	24	obtained	obtain	VERB
ijtc-884	89	25	.	.	PUNCT
ijtc-884	90	1	data	datum	NOUN
ijtc-884	90	2	collection	collection	NOUN
ijtc-884	90	3	from	from	ADP
ijtc-884	90	4	secondary	secondary	ADJ
ijtc-884	90	5	data	datum	NOUN
ijtc-884	90	6	is	be	AUX
ijtc-884	90	7	obtained	obtain	VERB
ijtc-884	90	8	through	through	ADP
ijtc-884	90	9	documentation	documentation	NOUN
ijtc-884	90	10	techniques	technique	NOUN
ijtc-884	90	11	in	in	ADP
ijtc-884	90	12	the	the	DET
ijtc-884	90	13	form	form	NOUN
ijtc-884	90	14	of	of	ADP
ijtc-884	90	15	annual	annual	ADJ
ijtc-884	90	16	reports	report	NOUN
ijtc-884	90	17	,	,	PUNCT
ijtc-884	90	18	sustainability	sustainability	NOUN
ijtc-884	90	19	reports	report	NOUN
ijtc-884	90	20	,	,	PUNCT
ijtc-884	90	21	and	and	CCONJ
ijtc-884	90	22	financial	financial	ADJ
ijtc-884	90	23	reports	report	NOUN
ijtc-884	90	24	downloaded	download	VERB
ijtc-884	90	25	through	through	ADP
ijtc-884	90	26	the	the	DET
ijtc-884	90	27	official	official	ADJ
ijtc-884	90	28	idx	idx	NOUN
ijtc-884	90	29	website	website	NOUN
ijtc-884	90	30	and	and	CCONJ
ijtc-884	90	31	each	each	DET
ijtc-884	90	32	company	company	NOUN
ijtc-884	90	33	's	's	PART
ijtc-884	90	34	web	web	NOUN
ijtc-884	90	35	page	page	NOUN
ijtc-884	90	36	.	.	PUNCT
ijtc-884	91	1	this	this	DET
ijtc-884	91	2	research	research	NOUN
ijtc-884	91	3	adopted	adopt	VERB
ijtc-884	91	4	the	the	DET
ijtc-884	91	5	panel	panel	NOUN
ijtc-884	91	6	data	datum	NOUN
ijtc-884	91	7	linear	linear	PROPN
ijtc-884	91	8	regression	regression	NOUN
ijtc-884	91	9	analysis	analysis	NOUN
ijtc-884	91	10	technique	technique	NOUN
ijtc-884	91	11	.	.	PUNCT
ijtc-884	92	1	it	it	PRON
ijtc-884	92	2	was	be	AUX
ijtc-884	92	3	assisted	assist	VERB
ijtc-884	92	4	by	by	ADP
ijtc-884	92	5	a	a	DET
ijtc-884	92	6	data	data	NOUN
ijtc-884	92	7	processing	processing	NOUN
ijtc-884	92	8	program	program	NOUN
ijtc-884	92	9	,	,	PUNCT
ijtc-884	92	10	namely	namely	ADV
ijtc-884	92	11	eviews	eviews	PROPN
ijtc-884	92	12	12	12	NUM
ijtc-884	92	13	,	,	PUNCT
ijtc-884	92	14	with	with	ADP
ijtc-884	92	15	the	the	DET
ijtc-884	92	16	panel	panel	NOUN
ijtc-884	92	17	data	datum	NOUN
ijtc-884	92	18	regression	regression	NOUN
ijtc-884	92	19	equation	equation	NOUN
ijtc-884	92	20	model	model	NOUN
ijtc-884	92	21	formulated	formulate	VERB
ijtc-884	92	22	as	as	SCONJ
ijtc-884	92	23	follows	follow	VERB
ijtc-884	92	24	.	.	PUNCT
ijtc-884	93	1	description	description	NOUN
ijtc-884	93	2	:	:	PUNCT
ijtc-884	93	3	yit	yit	PROPN
ijtc-884	93	4	=	=	SYM
ijtc-884	93	5	ohsd	ohsd	NOUN
ijtc-884	93	6	(	(	PUNCT
ijtc-884	93	7	for	for	ADP
ijtc-884	93	8	entity	entity	NOUN
ijtc-884	93	9	i	i	PRON
ijtc-884	93	10	at	at	ADP
ijtc-884	93	11	time	time	NOUN
ijtc-884	93	12	t	t	PROPN
ijtc-884	93	13	)	)	PUNCT
ijtc-884	93	14	α	α	NOUN
ijtc-884	93	15	=	=	SYM
ijtc-884	93	16	constant	constant	ADJ
ijtc-884	93	17	𝜷𝟏	𝜷𝟏	NOUN
ijtc-884	93	18	−	−	ADP
ijtc-884	93	19	𝜷𝟐=	𝜷𝟐=	ADJ
ijtc-884	93	20	slope	slope	NOUN
ijtc-884	93	21	or	or	CCONJ
ijtc-884	93	22	regression	regression	VERB
ijtc-884	93	23	coefficient	coefficient	NOUN
ijtc-884	93	24	of	of	ADP
ijtc-884	93	25	independent	independent	ADJ
ijtc-884	93	26	variable	variable	NOUN
ijtc-884	94	1	i	i	PRON
ijtc-884	94	2	=	=	PUNCT
ijtc-884	94	3	entities	entity	NOUN
ijtc-884	94	4	t	t	NOUN
ijtc-884	94	5	=	=	PUNCT
ijtc-884	94	6	time	time	NOUN
ijtc-884	94	7	x1	x1	INTJ
ijtc-884	94	8	it	it	PRON
ijtc-884	94	9	=	=	NOUN
ijtc-884	94	10	profitability	profitability	NOUN
ijtc-884	94	11	(	(	PUNCT
ijtc-884	94	12	roa	roa	NOUN
ijtc-884	94	13	)	)	PUNCT
ijtc-884	94	14	yit	yit	NOUN
ijtc-884	94	15	=	=	SYM
ijtc-884	94	16	α	α	PROPN
ijtc-884	94	17	+	+	X
ijtc-884	94	18	β	β	X
ijtc-884	94	19	1	1	NUM
ijtc-884	94	20	x1	x1	NUM
ijtc-884	94	21	it	it	PRON
ijtc-884	94	22	+	+	CCONJ
ijtc-884	94	23	β	β	X
ijtc-884	94	24	2	2	NUM
ijtc-884	94	25	x2	x2	NOUN
ijtc-884	94	26	it	it	PRON
ijtc-884	94	27	+	+	CCONJ
ijtc-884	94	28	β	β	X
ijtc-884	94	29	3	3	NUM
ijtc-884	94	30	x3	x3	VERB
ijtc-884	94	31	it	it	PRON
ijtc-884	95	1	+	+	CCONJ
ijtc-884	95	2	eit	eit	PROPN
ijtc-884	95	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	95	4	determinants	determinant	NOUN
ijtc-884	95	5	of	of	ADP
ijtc-884	95	6	occupational	occupational	ADJ
ijtc-884	95	7	health	health	NOUN
ijtc-884	95	8	and	and	CCONJ
ijtc-884	95	9	safety	safety	NOUN
ijtc-884	95	10	disclosure	disclosure	NOUN
ijtc-884	95	11	:	:	PUNCT
ijtc-884	95	12	an	an	DET
ijtc-884	95	13	empirical	empirical	ADJ
ijtc-884	95	14	study	study	NOUN
ijtc-884	95	15	of	of	ADP
ijtc-884	95	16	property	property	NOUN
ijtc-884	95	17	,	,	PUNCT
ijtc-884	95	18	real	real	ADJ
ijtc-884	95	19	estate	estate	NOUN
ijtc-884	95	20	,	,	PUNCT
ijtc-884	95	21	and	and	CCONJ
ijtc-884	95	22	building	build	VERB
ijtc-884	95	23	construction	construction	NOUN
ijtc-884	95	24	companies	company	NOUN
ijtc-884	95	25	on	on	ADP
ijtc-884	95	26	idx	idx	PROPN
ijtc-884	95	27	)	)	PUNCT
ijtc-884	95	28	astuti	astuti	PROPN
ijtc-884	95	29	and	and	CCONJ
ijtc-884	95	30	aminah	aminah	PROPN
ijtc-884	95	31	709	709	NUM
ijtc-884	95	32	|	|	ADV
ijtc-884	95	33	ilomata	ilomata	PROPN
ijtc-884	95	34	international	international	ADJ
ijtc-884	95	35	journal	journal	NOUN
ijtc-884	95	36	of	of	ADP
ijtc-884	95	37	tax	tax	PROPN
ijtc-884	95	38	&	&	CCONJ
ijtc-884	95	39	accounting	accounting	PROPN
ijtc-884	96	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	96	2	x2	x2	INTJ
ijtc-884	96	3	it	it	PRON
ijtc-884	96	4	=	=	PUNCT
ijtc-884	96	5	leverage	leverage	NOUN
ijtc-884	96	6	(	(	PUNCT
ijtc-884	96	7	der	der	NOUN
ijtc-884	96	8	)	)	PUNCT
ijtc-884	96	9	x3	x3	VERB
ijtc-884	96	10	it	it	PRON
ijtc-884	96	11	=	=	PUNCT
ijtc-884	96	12	size	size	NOUN
ijtc-884	96	13	of	of	ADP
ijtc-884	96	14	the	the	DET
ijtc-884	96	15	board	board	NOUN
ijtc-884	96	16	of	of	ADP
ijtc-884	96	17	commissioners	commissioner	NOUN
ijtc-884	96	18	(	(	PUNCT
ijtc-884	96	19	sbc	sbc	NOUN
ijtc-884	96	20	)	)	PUNCT
ijtc-884	96	21	e	e	NOUN
ijtc-884	96	22	=	=	SYM
ijtc-884	96	23	standard	standard	ADJ
ijtc-884	96	24	error	error	NOUN
ijtc-884	96	25	result	result	NOUN
ijtc-884	96	26	and	and	CCONJ
ijtc-884	96	27	discussion	discussion	VERB
ijtc-884	96	28	the	the	DET
ijtc-884	96	29	combination	combination	NOUN
ijtc-884	96	30	of	of	ADP
ijtc-884	96	31	data	datum	NOUN
ijtc-884	96	32	characteristics	characteristic	NOUN
ijtc-884	96	33	that	that	PRON
ijtc-884	96	34	are	be	AUX
ijtc-884	96	35	historical	historical	ADJ
ijtc-884	96	36	or	or	CCONJ
ijtc-884	96	37	time	time	NOUN
ijtc-884	96	38	series	series	NOUN
ijtc-884	96	39	with	with	ADP
ijtc-884	96	40	cross	cross	NOUN
ijtc-884	96	41	section	section	NOUN
ijtc-884	96	42	is	be	AUX
ijtc-884	96	43	called	call	VERB
ijtc-884	96	44	panel	panel	NOUN
ijtc-884	96	45	data	datum	NOUN
ijtc-884	96	46	(	(	PUNCT
ijtc-884	96	47	ghozali	ghozali	ADJ
ijtc-884	96	48	,	,	PUNCT
ijtc-884	96	49	2018	2018	NUM
ijtc-884	96	50	,	,	PUNCT
ijtc-884	96	51	p.	p.	NOUN
ijtc-884	96	52	95	95	NUM
ijtc-884	96	53	)	)	PUNCT
ijtc-884	96	54	.	.	PUNCT
ijtc-884	97	1	the	the	DET
ijtc-884	97	2	following	follow	VERB
ijtc-884	97	3	is	be	AUX
ijtc-884	97	4	a	a	DET
ijtc-884	97	5	statistical	statistical	ADJ
ijtc-884	97	6	test	test	NOUN
ijtc-884	97	7	for	for	ADP
ijtc-884	97	8	estimating	estimate	VERB
ijtc-884	97	9	the	the	DET
ijtc-884	97	10	parameters	parameter	NOUN
ijtc-884	97	11	of	of	ADP
ijtc-884	97	12	the	the	DET
ijtc-884	97	13	panel	panel	NOUN
ijtc-884	97	14	data	datum	NOUN
ijtc-884	97	15	model	model	NOUN
ijtc-884	97	16	.	.	PUNCT
ijtc-884	98	1	table	table	NOUN
ijtc-884	98	2	1	1	NUM
ijtc-884	98	3	.	.	X
ijtc-884	98	4	chow	chow	PROPN
ijtc-884	98	5	test	test	NOUN
ijtc-884	98	6	results	result	NOUN
ijtc-884	98	7	effects	effect	NOUN
ijtc-884	98	8	test	test	NOUN
ijtc-884	98	9	statistic	statistic	PROPN
ijtc-884	98	10	d.f	d.f	PROPN
ijtc-884	98	11	.	.	PROPN
ijtc-884	98	12	prob	prob	PROPN
ijtc-884	98	13	.	.	PUNCT
ijtc-884	99	1	cross	cross	NOUN
ijtc-884	99	2	-	-	NOUN
ijtc-884	99	3	section	section	ADJ
ijtc-884	99	4	f	f	PROPN
ijtc-884	99	5	8.882986	8.882986	NUM
ijtc-884	99	6	(	(	PUNCT
ijtc-884	99	7	26,51	26,51	NOUN
ijtc-884	99	8	)	)	PUNCT
ijtc-884	99	9	0.0000	0.0000	NUM
ijtc-884	99	10	cross	cross	ADJ
ijtc-884	99	11	-	-	NOUN
ijtc-884	99	12	section	section	ADJ
ijtc-884	99	13	chi	chi	ADJ
ijtc-884	99	14	-	-	PUNCT
ijtc-884	99	15	square	square	PROPN
ijtc-884	99	16	138.504428	138.504428	NUM
ijtc-884	99	17	26	26	NUM
ijtc-884	99	18	0.0000	0.0000	NUM
ijtc-884	99	19	source	source	NOUN
ijtc-884	99	20	:	:	PUNCT
ijtc-884	99	21	eviews	eviews	PROPN
ijtc-884	99	22	12	12	NUM
ijtc-884	99	23	,	,	PUNCT
ijtc-884	99	24	2022	2022	NUM
ijtc-884	99	25	panel	panel	NOUN
ijtc-884	99	26	data	datum	NOUN
ijtc-884	99	27	estimation	estimation	NOUN
ijtc-884	99	28	with	with	ADP
ijtc-884	99	29	the	the	DET
ijtc-884	99	30	chow	chow	PROPN
ijtc-884	99	31	test	test	NOUN
ijtc-884	99	32	in	in	ADP
ijtc-884	99	33	table	table	NOUN
ijtc-884	99	34	1	1	NUM
ijtc-884	99	35	.	.	PUNCT
ijtc-884	99	36	obtains	obtain	VERB
ijtc-884	99	37	the	the	DET
ijtc-884	99	38	value	value	NOUN
ijtc-884	99	39	of	of	ADP
ijtc-884	99	40	prob	prob	NOUN
ijtc-884	99	41	as	as	ADP
ijtc-884	99	42	0.0000	0.0000	NUM
ijtc-884	99	43	,	,	PUNCT
ijtc-884	99	44	less	less	ADJ
ijtc-884	99	45	than	than	ADP
ijtc-884	99	46	0.05	0.05	NUM
ijtc-884	99	47	,	,	PUNCT
ijtc-884	99	48	so	so	CCONJ
ijtc-884	99	49	the	the	DET
ijtc-884	99	50	fixed	fix	VERB
ijtc-884	99	51	effect	effect	NOUN
ijtc-884	99	52	model	model	NOUN
ijtc-884	99	53	is	be	AUX
ijtc-884	99	54	more	more	ADV
ijtc-884	99	55	correctly	correctly	ADV
ijtc-884	99	56	used	use	VERB
ijtc-884	99	57	than	than	ADP
ijtc-884	99	58	the	the	DET
ijtc-884	99	59	common	common	ADJ
ijtc-884	99	60	effect	effect	NOUN
ijtc-884	99	61	model	model	NOUN
ijtc-884	99	62	.	.	PUNCT
ijtc-884	100	1	table	table	NOUN
ijtc-884	100	2	2	2	NUM
ijtc-884	100	3	.	.	PUNCT
ijtc-884	100	4	hausman	hausman	PROPN
ijtc-884	100	5	test	test	PROPN
ijtc-884	100	6	results	result	NOUN
ijtc-884	100	7	test	test	NOUN
ijtc-884	100	8	summary	summary	NOUN
ijtc-884	100	9	chi	chi	PROPN
ijtc-884	100	10	-	-	PUNCT
ijtc-884	100	11	sq	sq	PROPN
ijtc-884	100	12	.	.	PROPN
ijtc-884	100	13	statistic	statistic	ADJ
ijtc-884	100	14	chi	chi	PROPN
ijtc-884	100	15	-	-	PUNCT
ijtc-884	100	16	sq	sq	PROPN
ijtc-884	100	17	.	.	PUNCT
ijtc-884	100	18	d.f	d.f	PROPN
ijtc-884	100	19	.	.	PROPN
ijtc-884	100	20	prob	prob	PROPN
ijtc-884	100	21	.	.	PUNCT
ijtc-884	101	1	cross	cross	ADJ
ijtc-884	101	2	-	-	ADJ
ijtc-884	101	3	section	section	ADJ
ijtc-884	101	4	random	random	ADJ
ijtc-884	101	5	5.995405	5.995405	NUM
ijtc-884	101	6	3	3	NUM
ijtc-884	101	7	0.1118	0.1118	NUM
ijtc-884	101	8	source	source	NOUN
ijtc-884	101	9	:	:	PUNCT
ijtc-884	101	10	eviews	eviews	PROPN
ijtc-884	101	11	12	12	NUM
ijtc-884	101	12	,	,	PUNCT
ijtc-884	101	13	2022	2022	NUM
ijtc-884	101	14	the	the	DET
ijtc-884	101	15	hausman	hausman	ADJ
ijtc-884	101	16	test	test	NOUN
ijtc-884	101	17	is	be	AUX
ijtc-884	101	18	a	a	DET
ijtc-884	101	19	statistical	statistical	ADJ
ijtc-884	101	20	test	test	NOUN
ijtc-884	101	21	to	to	PART
ijtc-884	101	22	determine	determine	VERB
ijtc-884	101	23	the	the	DET
ijtc-884	101	24	model	model	NOUN
ijtc-884	101	25	’s	’s	PART
ijtc-884	101	26	accuracy	accuracy	NOUN
ijtc-884	101	27	.	.	PUNCT
ijtc-884	102	1	table	table	NOUN
ijtc-884	102	2	2	2	NUM
ijtc-884	102	3	.	.	PUNCT
ijtc-884	102	4	displays	display	VERB
ijtc-884	102	5	the	the	DET
ijtc-884	102	6	values	value	NOUN
ijtc-884	102	7	of	of	ADP
ijtc-884	102	8	prob	prob	NOUN
ijtc-884	102	9	as	as	ADP
ijtc-884	102	10	0.1118	0.1118	NUM
ijtc-884	102	11	,	,	PUNCT
ijtc-884	102	12	which	which	PRON
ijtc-884	102	13	means	mean	VERB
ijtc-884	102	14	>	>	X
ijtc-884	102	15	0.05	0.05	NUM
ijtc-884	102	16	,	,	PUNCT
ijtc-884	102	17	so	so	CCONJ
ijtc-884	102	18	the	the	DET
ijtc-884	102	19	random	random	ADJ
ijtc-884	102	20	effect	effect	NOUN
ijtc-884	102	21	model	model	NOUN
ijtc-884	102	22	was	be	AUX
ijtc-884	102	23	selected	select	VERB
ijtc-884	102	24	as	as	ADP
ijtc-884	102	25	a	a	DET
ijtc-884	102	26	more	more	ADV
ijtc-884	102	27	accurate	accurate	ADJ
ijtc-884	102	28	model	model	NOUN
ijtc-884	102	29	than	than	ADP
ijtc-884	102	30	the	the	DET
ijtc-884	102	31	fixed	fix	VERB
ijtc-884	102	32	effect	effect	NOUN
ijtc-884	102	33	model	model	NOUN
ijtc-884	102	34	.	.	PUNCT
ijtc-884	103	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	103	2	determinants	determinant	NOUN
ijtc-884	103	3	of	of	ADP
ijtc-884	103	4	occupational	occupational	ADJ
ijtc-884	103	5	health	health	NOUN
ijtc-884	103	6	and	and	CCONJ
ijtc-884	103	7	safety	safety	NOUN
ijtc-884	103	8	disclosure	disclosure	NOUN
ijtc-884	103	9	:	:	PUNCT
ijtc-884	103	10	an	an	DET
ijtc-884	103	11	empirical	empirical	ADJ
ijtc-884	103	12	study	study	NOUN
ijtc-884	103	13	of	of	ADP
ijtc-884	103	14	property	property	NOUN
ijtc-884	103	15	,	,	PUNCT
ijtc-884	103	16	real	real	ADJ
ijtc-884	103	17	estate	estate	NOUN
ijtc-884	103	18	,	,	PUNCT
ijtc-884	103	19	and	and	CCONJ
ijtc-884	103	20	building	build	VERB
ijtc-884	103	21	construction	construction	NOUN
ijtc-884	103	22	companies	company	NOUN
ijtc-884	103	23	on	on	ADP
ijtc-884	103	24	idx	idx	PROPN
ijtc-884	103	25	)	)	PUNCT
ijtc-884	103	26	astuti	astuti	PROPN
ijtc-884	103	27	and	and	CCONJ
ijtc-884	103	28	aminah	aminah	PROPN
ijtc-884	103	29	710	710	NUM
ijtc-884	103	30	|	|	ADV
ijtc-884	103	31	ilomata	ilomata	PROPN
ijtc-884	103	32	international	international	ADJ
ijtc-884	103	33	journal	journal	NOUN
ijtc-884	103	34	of	of	ADP
ijtc-884	103	35	tax	tax	PROPN
ijtc-884	103	36	&	&	CCONJ
ijtc-884	103	37	accounting	account	VERB
ijtc-884	103	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	103	39	table	table	NOUN
ijtc-884	103	40	3	3	NUM
ijtc-884	103	41	.	.	PUNCT
ijtc-884	103	42	lagrange	lagrange	NOUN
ijtc-884	103	43	multiplier	multiplier	ADV
ijtc-884	103	44	(	(	PUNCT
ijtc-884	103	45	lm	lm	INTJ
ijtc-884	103	46	)	)	PUNCT
ijtc-884	103	47	test	test	NOUN
ijtc-884	103	48	results	result	NOUN
ijtc-884	103	49	test	test	NOUN
ijtc-884	103	50	hypothesis	hypothesis	NOUN
ijtc-884	103	51	cross	cross	NOUN
ijtc-884	103	52	-	-	NOUN
ijtc-884	103	53	section	section	ADJ
ijtc-884	103	54	time	time	NOUN
ijtc-884	103	55	both	both	DET
ijtc-884	103	56	breusch	breusch	PROPN
ijtc-884	103	57	-	-	PUNCT
ijtc-884	103	58	pagan	pagan	VERB
ijtc-884	103	59	38.70620	38.70620	NUM
ijtc-884	103	60	0.087166	0.087166	NUM
ijtc-884	103	61	38.79336	38.79336	NUM
ijtc-884	103	62	(	(	PUNCT
ijtc-884	103	63	0.0000	0.0000	NUM
ijtc-884	103	64	)	)	PUNCT
ijtc-884	103	65	(	(	PUNCT
ijtc-884	103	66	0.7678	0.7678	NUM
ijtc-884	103	67	)	)	PUNCT
ijtc-884	103	68	(	(	PUNCT
ijtc-884	103	69	0.0000	0.0000	NUM
ijtc-884	103	70	)	)	PUNCT
ijtc-884	103	71	(	(	PUNCT
ijtc-884	103	72	source	source	NOUN
ijtc-884	103	73	:	:	PUNCT
ijtc-884	103	74	eviews	eviews	PROPN
ijtc-884	103	75	12	12	NUM
ijtc-884	103	76	,	,	PUNCT
ijtc-884	103	77	2022	2022	NUM
ijtc-884	103	78	)	)	PUNCT
ijtc-884	103	79	finally	finally	ADV
ijtc-884	103	80	,	,	PUNCT
ijtc-884	103	81	the	the	DET
ijtc-884	103	82	researcher	researcher	NOUN
ijtc-884	103	83	conducted	conduct	VERB
ijtc-884	103	84	the	the	DET
ijtc-884	103	85	lm	lm	ADJ
ijtc-884	103	86	test	test	NOUN
ijtc-884	103	87	(	(	PUNCT
ijtc-884	103	88	lagrange	lagrange	PROPN
ijtc-884	103	89	multiplier	multiplier	NOUN
ijtc-884	103	90	)	)	PUNCT
ijtc-884	103	91	to	to	PART
ijtc-884	103	92	select	select	VERB
ijtc-884	103	93	the	the	DET
ijtc-884	103	94	proper	proper	ADJ
ijtc-884	103	95	panel	panel	NOUN
ijtc-884	103	96	data	datum	NOUN
ijtc-884	103	97	model	model	NOUN
ijtc-884	103	98	.	.	PUNCT
ijtc-884	104	1	table	table	NOUN
ijtc-884	104	2	3	3	NUM
ijtc-884	104	3	.	.	PUNCT
ijtc-884	105	1	above	above	ADV
ijtc-884	105	2	displays	display	VERB
ijtc-884	105	3	the	the	DET
ijtc-884	105	4	values	value	NOUN
ijtc-884	105	5	of	of	ADP
ijtc-884	105	6	the	the	DET
ijtc-884	105	7	cross	cross	NOUN
ijtc-884	105	8	section	section	NOUN
ijtc-884	105	9	on	on	ADP
ijtc-884	105	10	breusch	breusch	NOUN
ijtc-884	105	11	-	-	PUNCT
ijtc-884	105	12	pagan	pagan	NOUN
ijtc-884	105	13	of	of	ADP
ijtc-884	105	14	0.0000	0.0000	NUM
ijtc-884	105	15	,	,	PUNCT
ijtc-884	105	16	which	which	PRON
ijtc-884	105	17	is	be	AUX
ijtc-884	105	18	<	<	X
ijtc-884	105	19	0.05	0.05	NUM
ijtc-884	105	20	.	.	PUNCT
ijtc-884	106	1	hence	hence	ADV
ijtc-884	106	2	,	,	PUNCT
ijtc-884	106	3	the	the	DET
ijtc-884	106	4	random	random	ADJ
ijtc-884	106	5	effect	effect	NOUN
ijtc-884	106	6	model	model	NOUN
ijtc-884	106	7	is	be	AUX
ijtc-884	106	8	more	more	ADV
ijtc-884	106	9	appropriate	appropriate	ADJ
ijtc-884	106	10	than	than	ADP
ijtc-884	106	11	the	the	DET
ijtc-884	106	12	common	common	ADJ
ijtc-884	106	13	effect	effect	NOUN
ijtc-884	106	14	model	model	NOUN
ijtc-884	106	15	.	.	PUNCT
ijtc-884	107	1	panel	panel	NOUN
ijtc-884	107	2	data	data	PROPN
ijtc-884	107	3	regression	regression	PROPN
ijtc-884	107	4	model	model	NOUN
ijtc-884	107	5	analysis	analysis	NOUN
ijtc-884	107	6	the	the	DET
ijtc-884	107	7	results	result	NOUN
ijtc-884	107	8	of	of	ADP
ijtc-884	107	9	the	the	DET
ijtc-884	107	10	estimation	estimation	NOUN
ijtc-884	107	11	testing	testing	NOUN
ijtc-884	107	12	technique	technique	NOUN
ijtc-884	107	13	for	for	ADP
ijtc-884	107	14	the	the	DET
ijtc-884	107	15	panel	panel	NOUN
ijtc-884	107	16	data	datum	NOUN
ijtc-884	107	17	regression	regression	NOUN
ijtc-884	107	18	model	model	NOUN
ijtc-884	107	19	in	in	ADP
ijtc-884	107	20	the	the	DET
ijtc-884	107	21	three	three	NUM
ijtc-884	107	22	tables	table	NOUN
ijtc-884	107	23	above	above	ADP
ijtc-884	107	24	aim	aim	VERB
ijtc-884	107	25	to	to	PART
ijtc-884	107	26	confirm	confirm	VERB
ijtc-884	107	27	the	the	DET
ijtc-884	107	28	conclusions	conclusion	NOUN
ijtc-884	107	29	related	relate	VERB
ijtc-884	107	30	to	to	ADP
ijtc-884	107	31	the	the	DET
ijtc-884	107	32	model	model	NOUN
ijtc-884	107	33	to	to	PART
ijtc-884	107	34	be	be	AUX
ijtc-884	107	35	used	use	VERB
ijtc-884	107	36	.	.	PUNCT
ijtc-884	108	1	based	base	VERB
ijtc-884	108	2	on	on	ADP
ijtc-884	108	3	those	those	DET
ijtc-884	108	4	results	result	NOUN
ijtc-884	108	5	,	,	PUNCT
ijtc-884	108	6	the	the	DET
ijtc-884	108	7	most	most	ADV
ijtc-884	108	8	appropriate	appropriate	ADJ
ijtc-884	108	9	model	model	NOUN
ijtc-884	108	10	chosen	choose	VERB
ijtc-884	108	11	to	to	PART
ijtc-884	108	12	project	project	VERB
ijtc-884	108	13	panel	panel	NOUN
ijtc-884	108	14	data	datum	NOUN
ijtc-884	108	15	regression	regression	NOUN
ijtc-884	108	16	is	be	AUX
ijtc-884	108	17	the	the	DET
ijtc-884	108	18	random	random	ADJ
ijtc-884	108	19	effect	effect	NOUN
ijtc-884	108	20	model	model	NOUN
ijtc-884	108	21	(	(	PUNCT
ijtc-884	108	22	rem	rem	NOUN
ijtc-884	108	23	)	)	PUNCT
ijtc-884	108	24	.	.	PUNCT
ijtc-884	109	1	table	table	NOUN
ijtc-884	109	2	4	4	NUM
ijtc-884	109	3	.	.	PUNCT
ijtc-884	110	1	panel	panel	NOUN
ijtc-884	110	2	data	data	PROPN
ijtc-884	110	3	regression	regression	NOUN
ijtc-884	110	4	results	result	VERB
ijtc-884	110	5	variable	variable	ADJ
ijtc-884	110	6	coefficient	coefficient	NOUN
ijtc-884	110	7	std	std	NOUN
ijtc-884	110	8	.	.	NOUN
ijtc-884	110	9	error	error	NOUN
ijtc-884	110	10	t	t	NOUN
ijtc-884	110	11	-	-	PUNCT
ijtc-884	110	12	statistic	statistic	NOUN
ijtc-884	110	13	prob	prob	NOUN
ijtc-884	110	14	.	.	PUNCT
ijtc-884	111	1	c	c	PROPN
ijtc-884	111	2	0.365218	0.365218	NUM
ijtc-884	111	3	0.092512	0.092512	NUM
ijtc-884	111	4	3.947786	3.947786	NUM
ijtc-884	111	5	0.0002	0.0002	NUM
ijtc-884	111	6	roa	roa	NOUN
ijtc-884	111	7	0.166763	0.166763	NOUN
ijtc-884	111	8	0.059716	0.059716	NUM
ijtc-884	111	9	2.796016	2.796016	NUM
ijtc-884	111	10	0.0048	0.0048	NUM
ijtc-884	111	11	der	der	NOUN
ijtc-884	111	12	0.125062	0.125062	NUM
ijtc-884	111	13	0.032612	0.032612	NUM
ijtc-884	111	14	3.834876	3.834876	NUM
ijtc-884	111	15	0.0002	0.0002	NUM
ijtc-884	111	16	sbc	sbc	NOUN
ijtc-884	111	17	-0.221948	-0.221948	NOUN
ijtc-884	111	18	0.015945	0.015945	NUM
ijtc-884	111	19	-13.91959	-13.91959	PUNCT
ijtc-884	111	20	0.0000	0.0000	NUM
ijtc-884	111	21	effects	effect	NOUN
ijtc-884	111	22	specification	specification	PROPN
ijtc-884	111	23	s.d	s.d	PROPN
ijtc-884	111	24	.	.	PROPN
ijtc-884	111	25	rho	rho	PROPN
ijtc-884	111	26	cross	cross	ADJ
ijtc-884	111	27	-	-	ADJ
ijtc-884	111	28	section	section	ADJ
ijtc-884	111	29	random	random	ADJ
ijtc-884	111	30	0.215774	0.215774	NUM
ijtc-884	111	31	0.7443	0.7443	NUM
ijtc-884	111	32	idiosyncratic	idiosyncratic	ADJ
ijtc-884	111	33	random	random	ADJ
ijtc-884	111	34	0.126475	0.126475	NUM
ijtc-884	111	35	0.2557	0.2557	NUM
ijtc-884	111	36	weighted	weighted	ADJ
ijtc-884	111	37	statistics	statistic	NOUN
ijtc-884	111	38	root	root	PROPN
ijtc-884	111	39	mse	mse	NOUN
ijtc-884	111	40	0.125750	0.125750	NUM
ijtc-884	111	41	r	r	NOUN
ijtc-884	111	42	-	-	PUNCT
ijtc-884	111	43	squared	square	VERB
ijtc-884	111	44	0.553982	0.553982	NUM
ijtc-884	111	45	mean	mean	NOUN
ijtc-884	111	46	dependent	dependent	ADJ
ijtc-884	111	47	var	var	NOUN
ijtc-884	111	48	0.121889	0.121889	NUM
ijtc-884	111	49	adjusted	adjust	VERB
ijtc-884	111	50	r	r	NOUN
ijtc-884	111	51	-	-	PUNCT
ijtc-884	111	52	squared	square	VERB
ijtc-884	111	53	0.326972	0.326972	NUM
ijtc-884	111	54	s.d	s.d	PROPN
ijtc-884	111	55	.	.	PUNCT
ijtc-884	112	1	dependent	dependent	ADJ
ijtc-884	112	2	var	var	NOUN
ijtc-884	112	3	0.127270	0.127270	NUM
ijtc-884	112	4	s.e	s.e	PROPN
ijtc-884	112	5	.	.	PROPN
ijtc-884	112	6	of	of	ADP
ijtc-884	112	7	regression	regression	NOUN
ijtc-884	112	8	0.128975	0.128975	NUM
ijtc-884	112	9	sum	sum	NOUN
ijtc-884	112	10	squared	square	VERB
ijtc-884	112	11	resid	resid	NOUN
ijtc-884	112	12	1.280852	1.280852	NUM
ijtc-884	112	13	f	f	NOUN
ijtc-884	112	14	-	-	PUNCT
ijtc-884	112	15	statistic	statistic	NOUN
ijtc-884	112	16	7.299627	7.299627	NUM
ijtc-884	112	17	durbin	durbin	ADJ
ijtc-884	112	18	-	-	PUNCT
ijtc-884	112	19	watson	watson	NOUN
ijtc-884	112	20	stat	stat	NOUN
ijtc-884	112	21	1.972576	1.972576	NUM
ijtc-884	112	22	prob(f	prob(f	NOUN
ijtc-884	112	23	-	-	PUNCT
ijtc-884	112	24	statistic	statistic	NOUN
ijtc-884	112	25	)	)	PUNCT
ijtc-884	112	26	0.000000	0.000000	NUM
ijtc-884	112	27	source	source	NOUN
ijtc-884	112	28	:	:	PUNCT
ijtc-884	112	29	eviews	eviews	PROPN
ijtc-884	112	30	12	12	NUM
ijtc-884	112	31	,	,	PUNCT
ijtc-884	112	32	2022	2022	NUM
ijtc-884	112	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	112	34	determinants	determinant	NOUN
ijtc-884	112	35	of	of	ADP
ijtc-884	112	36	occupational	occupational	ADJ
ijtc-884	112	37	health	health	NOUN
ijtc-884	112	38	and	and	CCONJ
ijtc-884	112	39	safety	safety	NOUN
ijtc-884	112	40	disclosure	disclosure	NOUN
ijtc-884	112	41	:	:	PUNCT
ijtc-884	112	42	an	an	DET
ijtc-884	112	43	empirical	empirical	ADJ
ijtc-884	112	44	study	study	NOUN
ijtc-884	112	45	of	of	ADP
ijtc-884	112	46	property	property	NOUN
ijtc-884	112	47	,	,	PUNCT
ijtc-884	112	48	real	real	ADJ
ijtc-884	112	49	estate	estate	NOUN
ijtc-884	112	50	,	,	PUNCT
ijtc-884	112	51	and	and	CCONJ
ijtc-884	112	52	building	build	VERB
ijtc-884	112	53	construction	construction	NOUN
ijtc-884	112	54	companies	company	NOUN
ijtc-884	112	55	on	on	ADP
ijtc-884	112	56	idx	idx	PROPN
ijtc-884	112	57	)	)	PUNCT
ijtc-884	112	58	astuti	astuti	PROPN
ijtc-884	112	59	and	and	CCONJ
ijtc-884	112	60	aminah	aminah	PROPN
ijtc-884	112	61	711	711	NUM
ijtc-884	112	62	|	|	ADV
ijtc-884	112	63	ilomata	ilomata	ADJ
ijtc-884	112	64	international	international	ADJ
ijtc-884	112	65	journal	journal	NOUN
ijtc-884	112	66	of	of	ADP
ijtc-884	112	67	tax	tax	PROPN
ijtc-884	112	68	&	&	CCONJ
ijtc-884	112	69	accounting	accounting	PROPN
ijtc-884	112	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	112	71	the	the	DET
ijtc-884	112	72	result	result	NOUN
ijtc-884	112	73	of	of	ADP
ijtc-884	112	74	the	the	DET
ijtc-884	112	75	panel	panel	NOUN
ijtc-884	112	76	data	datum	NOUN
ijtc-884	112	77	regression	regression	PROPN
ijtc-884	112	78	model	model	NOUN
ijtc-884	112	79	equation	equation	NOUN
ijtc-884	112	80	is	be	AUX
ijtc-884	112	81	:	:	PUNCT
ijtc-884	112	82	a	a	DET
ijtc-884	112	83	constant	constant	ADJ
ijtc-884	112	84	value	value	NOUN
ijtc-884	112	85	of	of	ADP
ijtc-884	112	86	0.365218	0.365218	NUM
ijtc-884	112	87	indicates	indicate	VERB
ijtc-884	112	88	that	that	SCONJ
ijtc-884	112	89	if	if	SCONJ
ijtc-884	112	90	the	the	DET
ijtc-884	112	91	independent	independent	ADJ
ijtc-884	112	92	variable	variable	NOUN
ijtc-884	112	93	is	be	AUX
ijtc-884	112	94	zero	zero	NUM
ijtc-884	112	95	,	,	PUNCT
ijtc-884	112	96	the	the	DET
ijtc-884	112	97	ohsd	ohsd	NOUN
ijtc-884	112	98	value	value	NOUN
ijtc-884	112	99	remains	remain	VERB
ijtc-884	112	100	at	at	ADP
ijtc-884	112	101	0.365218	0.365218	NUM
ijtc-884	112	102	.	.	PUNCT
ijtc-884	113	1	the	the	DET
ijtc-884	113	2	profitability	profitability	NOUN
ijtc-884	113	3	coefficient	coefficient	NOUN
ijtc-884	113	4	(	(	PUNCT
ijtc-884	113	5	roa	roa	NOUN
ijtc-884	113	6	)	)	PUNCT
ijtc-884	113	7	has	have	VERB
ijtc-884	113	8	a	a	DET
ijtc-884	113	9	positive	positive	ADJ
ijtc-884	113	10	value	value	NOUN
ijtc-884	113	11	of	of	ADP
ijtc-884	113	12	0.166763	0.166763	NUM
ijtc-884	113	13	;	;	PUNCT
ijtc-884	113	14	if	if	SCONJ
ijtc-884	113	15	the	the	DET
ijtc-884	113	16	profitability	profitability	NOUN
ijtc-884	113	17	value	value	NOUN
ijtc-884	113	18	increases	increase	NOUN
ijtc-884	113	19	by	by	ADP
ijtc-884	113	20	one	one	NUM
ijtc-884	113	21	rupiah	rupiah	NOUN
ijtc-884	113	22	(	(	PUNCT
ijtc-884	113	23	1	1	NUM
ijtc-884	113	24	idr	idr	PROPN
ijtc-884	113	25	)	)	PUNCT
ijtc-884	113	26	,	,	PUNCT
ijtc-884	113	27	then	then	ADV
ijtc-884	113	28	the	the	DET
ijtc-884	113	29	ohsd	ohsd	NOUN
ijtc-884	113	30	value	value	NOUN
ijtc-884	113	31	increases	increase	NOUN
ijtc-884	113	32	by	by	ADP
ijtc-884	113	33	0.014927	0.014927	NUM
ijtc-884	113	34	,	,	PUNCT
ijtc-884	113	35	and	and	CCONJ
ijtc-884	113	36	vice	vice	ADV
ijtc-884	113	37	versa	versa	ADV
ijtc-884	113	38	.	.	PUNCT
ijtc-884	114	1	leverage	leverage	NOUN
ijtc-884	114	2	coefficient	coefficient	NOUN
ijtc-884	114	3	(	(	PUNCT
ijtc-884	114	4	der	der	NOUN
ijtc-884	114	5	)	)	PUNCT
ijtc-884	114	6	of	of	ADP
ijtc-884	114	7	0.125062	0.125062	NUM
ijtc-884	114	8	means	mean	VERB
ijtc-884	114	9	that	that	SCONJ
ijtc-884	114	10	for	for	ADP
ijtc-884	114	11	every	every	DET
ijtc-884	114	12	increase	increase	NOUN
ijtc-884	114	13	of	of	ADP
ijtc-884	114	14	one	one	NUM
ijtc-884	114	15	der	der	ADJ
ijtc-884	114	16	unit	unit	NOUN
ijtc-884	114	17	,	,	PUNCT
ijtc-884	114	18	ohsd	ohsd	PROPN
ijtc-884	114	19	will	will	AUX
ijtc-884	114	20	also	also	ADV
ijtc-884	114	21	increase	increase	VERB
ijtc-884	114	22	by	by	ADP
ijtc-884	114	23	0.125062	0.125062	NUM
ijtc-884	114	24	under	under	ADP
ijtc-884	114	25	the	the	DET
ijtc-884	114	26	assumption	assumption	NOUN
ijtc-884	114	27	of	of	ADP
ijtc-884	114	28	other	other	ADJ
ijtc-884	114	29	factors	factor	NOUN
ijtc-884	114	30	remaining	remain	VERB
ijtc-884	114	31	constant	constant	ADJ
ijtc-884	114	32	.	.	PUNCT
ijtc-884	115	1	the	the	DET
ijtc-884	115	2	size	size	NOUN
ijtc-884	115	3	of	of	ADP
ijtc-884	115	4	the	the	DET
ijtc-884	115	5	board	board	NOUN
ijtc-884	115	6	of	of	ADP
ijtc-884	115	7	commissioners	commissioner	NOUN
ijtc-884	115	8	variable	variable	ADJ
ijtc-884	115	9	(	(	PUNCT
ijtc-884	115	10	sbc	sbc	NOUN
ijtc-884	115	11	)	)	PUNCT
ijtc-884	115	12	has	have	VERB
ijtc-884	115	13	a	a	DET
ijtc-884	115	14	negative	negative	ADJ
ijtc-884	115	15	coefficient	coefficient	NOUN
ijtc-884	115	16	of	of	ADP
ijtc-884	115	17	0.221948	0.221948	NUM
ijtc-884	115	18	,	,	PUNCT
ijtc-884	115	19	which	which	PRON
ijtc-884	115	20	means	mean	VERB
ijtc-884	115	21	that	that	SCONJ
ijtc-884	115	22	if	if	SCONJ
ijtc-884	115	23	the	the	DET
ijtc-884	115	24	sbc	sbc	NOUN
ijtc-884	115	25	value	value	NOUN
ijtc-884	115	26	increases	increase	NOUN
ijtc-884	115	27	by	by	ADP
ijtc-884	115	28	one	one	NUM
ijtc-884	115	29	,	,	PUNCT
ijtc-884	115	30	the	the	DET
ijtc-884	115	31	ohsd	ohsd	NOUN
ijtc-884	115	32	value	value	NOUN
ijtc-884	115	33	decreases	decrease	VERB
ijtc-884	115	34	by	by	ADP
ijtc-884	115	35	0.221948	0.221948	NUM
ijtc-884	115	36	.	.	PUNCT
ijtc-884	116	1	the	the	DET
ijtc-884	116	2	effect	effect	NOUN
ijtc-884	116	3	of	of	ADP
ijtc-884	116	4	profitability	profitability	NOUN
ijtc-884	116	5	on	on	ADP
ijtc-884	116	6	ohsd	ohsd	NOUN
ijtc-884	116	7	the	the	DET
ijtc-884	116	8	results	result	NOUN
ijtc-884	116	9	of	of	ADP
ijtc-884	116	10	the	the	DET
ijtc-884	116	11	partial	partial	ADJ
ijtc-884	116	12	test	test	NOUN
ijtc-884	116	13	table	table	NOUN
ijtc-884	116	14	4	4	NUM
ijtc-884	116	15	.	.	PUNCT
ijtc-884	116	16	shows	show	VERB
ijtc-884	116	17	the	the	DET
ijtc-884	116	18	coefficient	coefficient	NOUN
ijtc-884	116	19	value	value	NOUN
ijtc-884	116	20	of	of	ADP
ijtc-884	116	21	the	the	DET
ijtc-884	116	22	profitability	profitability	NOUN
ijtc-884	116	23	variable	variable	NOUN
ijtc-884	116	24	(	(	PUNCT
ijtc-884	116	25	roa	roa	PROPN
ijtc-884	116	26	)	)	PUNCT
ijtc-884	116	27	,	,	PUNCT
ijtc-884	116	28	which	which	PRON
ijtc-884	116	29	is	be	AUX
ijtc-884	116	30	0.166763	0.166763	NUM
ijtc-884	116	31	with	with	ADP
ijtc-884	116	32	a	a	DET
ijtc-884	116	33	significance	significance	NOUN
ijtc-884	116	34	level	level	NOUN
ijtc-884	116	35	of	of	ADP
ijtc-884	116	36	0.0048	0.0048	NUM
ijtc-884	116	37	(	(	PUNCT
ijtc-884	116	38	<	<	NOUN
ijtc-884	116	39	0.05	0.05	NUM
ijtc-884	116	40	)	)	PUNCT
ijtc-884	116	41	,	,	PUNCT
ijtc-884	116	42	so	so	CCONJ
ijtc-884	116	43	the	the	DET
ijtc-884	116	44	first	first	ADJ
ijtc-884	116	45	hypothesis	hypothesis	NOUN
ijtc-884	116	46	(	(	PUNCT
ijtc-884	116	47	h1	h1	PROPN
ijtc-884	116	48	)	)	PUNCT
ijtc-884	116	49	is	be	AUX
ijtc-884	116	50	supported	support	VERB
ijtc-884	116	51	.	.	PUNCT
ijtc-884	117	1	the	the	DET
ijtc-884	117	2	conclusion	conclusion	NOUN
ijtc-884	117	3	is	be	AUX
ijtc-884	117	4	that	that	SCONJ
ijtc-884	117	5	profitability	profitability	NOUN
ijtc-884	117	6	has	have	VERB
ijtc-884	117	7	a	a	DET
ijtc-884	117	8	positive	positive	ADJ
ijtc-884	117	9	and	and	CCONJ
ijtc-884	117	10	significant	significant	ADJ
ijtc-884	117	11	effect	effect	NOUN
ijtc-884	117	12	on	on	ADP
ijtc-884	117	13	ohsd	ohsd	NOUN
ijtc-884	117	14	.	.	PUNCT
ijtc-884	118	1	the	the	DET
ijtc-884	118	2	findings	finding	NOUN
ijtc-884	118	3	of	of	ADP
ijtc-884	118	4	this	this	DET
ijtc-884	118	5	study	study	NOUN
ijtc-884	118	6	provide	provide	VERB
ijtc-884	118	7	empirical	empirical	ADJ
ijtc-884	118	8	evidence	evidence	NOUN
ijtc-884	118	9	for	for	ADP
ijtc-884	118	10	the	the	DET
ijtc-884	118	11	stakeholder	stakeholder	NOUN
ijtc-884	118	12	theory	theory	NOUN
ijtc-884	118	13	,	,	PUNCT
ijtc-884	118	14	which	which	PRON
ijtc-884	118	15	posits	posit	VERB
ijtc-884	118	16	a	a	DET
ijtc-884	118	17	positive	positive	ADJ
ijtc-884	118	18	relationship	relationship	NOUN
ijtc-884	118	19	between	between	ADP
ijtc-884	118	20	a	a	DET
ijtc-884	118	21	company	company	NOUN
ijtc-884	118	22	's	's	PART
ijtc-884	118	23	profitability	profitability	NOUN
ijtc-884	118	24	and	and	CCONJ
ijtc-884	118	25	the	the	DET
ijtc-884	118	26	potential	potential	NOUN
ijtc-884	118	27	for	for	SCONJ
ijtc-884	118	28	shareholders	shareholder	NOUN
ijtc-884	118	29	to	to	PART
ijtc-884	118	30	gain	gain	VERB
ijtc-884	118	31	higher	high	ADJ
ijtc-884	118	32	profits	profit	NOUN
ijtc-884	118	33	.	.	PUNCT
ijtc-884	119	1	profitability	profitability	NOUN
ijtc-884	119	2	is	be	AUX
ijtc-884	119	3	one	one	NUM
ijtc-884	119	4	of	of	ADP
ijtc-884	119	5	the	the	DET
ijtc-884	119	6	factors	factor	NOUN
ijtc-884	119	7	that	that	PRON
ijtc-884	119	8	can	can	AUX
ijtc-884	119	9	motivate	motivate	VERB
ijtc-884	119	10	management	management	NOUN
ijtc-884	119	11	to	to	PART
ijtc-884	119	12	carry	carry	VERB
ijtc-884	119	13	out	out	ADP
ijtc-884	119	14	broader	broad	ADJ
ijtc-884	119	15	csr	csr	NOUN
ijtc-884	119	16	programs	program	NOUN
ijtc-884	119	17	and	and	CCONJ
ijtc-884	119	18	communicate	communicate	VERB
ijtc-884	119	19	them	they	PRON
ijtc-884	119	20	to	to	ADP
ijtc-884	119	21	shareholders	shareholder	NOUN
ijtc-884	119	22	.	.	PUNCT
ijtc-884	120	1	companies	company	NOUN
ijtc-884	120	2	with	with	ADP
ijtc-884	120	3	high	high	ADJ
ijtc-884	120	4	profits	profit	NOUN
ijtc-884	120	5	have	have	VERB
ijtc-884	120	6	a	a	DET
ijtc-884	120	7	more	more	ADV
ijtc-884	120	8	comprehensive	comprehensive	ADJ
ijtc-884	120	9	range	range	NOUN
ijtc-884	120	10	of	of	ADP
ijtc-884	120	11	stakeholders	stakeholder	NOUN
ijtc-884	120	12	,	,	PUNCT
ijtc-884	120	13	so	so	SCONJ
ijtc-884	120	14	they	they	PRON
ijtc-884	120	15	are	be	AUX
ijtc-884	120	16	responsible	responsible	ADJ
ijtc-884	120	17	for	for	ADP
ijtc-884	120	18	csr	csr	NOUN
ijtc-884	120	19	disclosures	disclosure	NOUN
ijtc-884	120	20	,	,	PUNCT
ijtc-884	120	21	including	include	VERB
ijtc-884	120	22	more	more	ADV
ijtc-884	120	23	extensive	extensive	ADJ
ijtc-884	120	24	ohsd	ohsd	NOUN
ijtc-884	120	25	.	.	PUNCT
ijtc-884	121	1	the	the	DET
ijtc-884	121	2	disclosure	disclosure	NOUN
ijtc-884	121	3	of	of	ADP
ijtc-884	121	4	corporate	corporate	ADJ
ijtc-884	121	5	social	social	ADJ
ijtc-884	121	6	activities	activity	NOUN
ijtc-884	121	7	in	in	ADP
ijtc-884	121	8	high	high	ADJ
ijtc-884	121	9	-	-	PUNCT
ijtc-884	121	10	profit	profit	NOUN
ijtc-884	121	11	corporations	corporation	NOUN
ijtc-884	121	12	might	might	AUX
ijtc-884	121	13	convince	convince	VERB
ijtc-884	121	14	investors	investor	NOUN
ijtc-884	121	15	that	that	SCONJ
ijtc-884	121	16	the	the	DET
ijtc-884	121	17	corporation	corporation	NOUN
ijtc-884	121	18	not	not	PART
ijtc-884	121	19	only	only	ADV
ijtc-884	121	20	considers	consider	VERB
ijtc-884	121	21	profit	profit	NOUN
ijtc-884	121	22	as	as	ADP
ijtc-884	121	23	a	a	DET
ijtc-884	121	24	short	short	ADJ
ijtc-884	121	25	-	-	PUNCT
ijtc-884	121	26	term	term	NOUN
ijtc-884	121	27	goal	goal	NOUN
ijtc-884	121	28	but	but	CCONJ
ijtc-884	121	29	also	also	ADV
ijtc-884	121	30	considers	consider	VERB
ijtc-884	121	31	the	the	DET
ijtc-884	121	32	company	company	NOUN
ijtc-884	121	33	's	's	PART
ijtc-884	121	34	sustainability	sustainability	NOUN
ijtc-884	121	35	as	as	ADP
ijtc-884	121	36	a	a	DET
ijtc-884	121	37	long	long	ADJ
ijtc-884	121	38	-	-	PUNCT
ijtc-884	121	39	term	term	NOUN
ijtc-884	121	40	goal	goal	NOUN
ijtc-884	121	41	.	.	PUNCT
ijtc-884	122	1	the	the	DET
ijtc-884	122	2	results	result	NOUN
ijtc-884	122	3	of	of	ADP
ijtc-884	122	4	this	this	DET
ijtc-884	122	5	partial	partial	ADJ
ijtc-884	122	6	test	test	NOUN
ijtc-884	122	7	research	research	NOUN
ijtc-884	122	8	are	be	AUX
ijtc-884	122	9	in	in	ADP
ijtc-884	122	10	line	line	NOUN
ijtc-884	122	11	with	with	ADP
ijtc-884	122	12	oktavianawati	oktavianawati	PROPN
ijtc-884	122	13	&	&	CCONJ
ijtc-884	122	14	wahyuningrum	wahyuningrum	PROPN
ijtc-884	122	15	(	(	PUNCT
ijtc-884	122	16	2019	2019	NUM
ijtc-884	122	17	)	)	PUNCT
ijtc-884	122	18	,	,	PUNCT
ijtc-884	122	19	yusra	yusra	PROPN
ijtc-884	122	20	&	&	CCONJ
ijtc-884	122	21	hadya	hadya	PROPN
ijtc-884	122	22	(	(	PUNCT
ijtc-884	122	23	2021	2021	NUM
ijtc-884	122	24	)	)	PUNCT
ijtc-884	122	25	,	,	PUNCT
ijtc-884	122	26	utamie	utamie	VERB
ijtc-884	122	27	et	et	PROPN
ijtc-884	122	28	al	al	PROPN
ijtc-884	122	29	.	.	PROPN
ijtc-884	123	1	(	(	PUNCT
ijtc-884	123	2	2020	2020	NUM
ijtc-884	123	3	)	)	PUNCT
ijtc-884	123	4	,	,	PUNCT
ijtc-884	123	5	and	and	CCONJ
ijtc-884	123	6	hermawan	hermawan	NOUN
ijtc-884	123	7	&	&	CCONJ
ijtc-884	123	8	gunardi	gunardi	PROPN
ijtc-884	123	9	(	(	PUNCT
ijtc-884	123	10	2019	2019	NUM
ijtc-884	123	11	)	)	PUNCT
ijtc-884	123	12	.	.	PUNCT
ijtc-884	124	1	however	however	ADV
ijtc-884	124	2	,	,	PUNCT
ijtc-884	124	3	contrary	contrary	ADV
ijtc-884	124	4	to	to	ADP
ijtc-884	124	5	suprasto	suprasto	NOUN
ijtc-884	124	6	&	&	CCONJ
ijtc-884	124	7	haryanti	haryanti	PROPN
ijtc-884	124	8	(	(	PUNCT
ijtc-884	124	9	2019	2019	NUM
ijtc-884	124	10	)	)	PUNCT
ijtc-884	124	11	,	,	PUNCT
ijtc-884	124	12	who	who	PRON
ijtc-884	124	13	could	could	AUX
ijtc-884	124	14	not	not	PART
ijtc-884	124	15	find	find	VERB
ijtc-884	124	16	an	an	DET
ijtc-884	124	17	effect	effect	NOUN
ijtc-884	124	18	between	between	ADP
ijtc-884	124	19	profitability	profitability	NOUN
ijtc-884	124	20	and	and	CCONJ
ijtc-884	124	21	csr	csr	NOUN
ijtc-884	124	22	disclosure	disclosure	NOUN
ijtc-884	124	23	(	(	PUNCT
ijtc-884	124	24	csrd	csrd	NOUN
ijtc-884	124	25	)	)	PUNCT
ijtc-884	124	26	.	.	PUNCT
ijtc-884	125	1	the	the	DET
ijtc-884	125	2	effect	effect	NOUN
ijtc-884	125	3	of	of	ADP
ijtc-884	125	4	leverage	leverage	NOUN
ijtc-884	125	5	on	on	ADP
ijtc-884	125	6	ohsd	ohsd	NOUN
ijtc-884	125	7	significance	significance	NOUN
ijtc-884	125	8	values	value	NOUN
ijtc-884	125	9	in	in	ADP
ijtc-884	125	10	table	table	NOUN
ijtc-884	125	11	4	4	NUM
ijtc-884	125	12	.	.	PUNCT
ijtc-884	125	13	for	for	ADP
ijtc-884	125	14	the	the	DET
ijtc-884	125	15	leverage	leverage	NOUN
ijtc-884	125	16	variable	variable	NOUN
ijtc-884	125	17	(	(	PUNCT
ijtc-884	125	18	der	der	NOUN
ijtc-884	125	19	)	)	PUNCT
ijtc-884	125	20	is	be	AUX
ijtc-884	125	21	0.0002	0.0002	NUM
ijtc-884	125	22	(	(	PUNCT
ijtc-884	125	23	<	<	NOUN
ijtc-884	125	24	0.05	0.05	NUM
ijtc-884	125	25	)	)	PUNCT
ijtc-884	125	26	,	,	PUNCT
ijtc-884	125	27	and	and	CCONJ
ijtc-884	125	28	the	the	DET
ijtc-884	125	29	regression	regression	NOUN
ijtc-884	125	30	coefficient	coefficient	NOUN
ijtc-884	125	31	is	be	AUX
ijtc-884	125	32	0.125062	0.125062	NUM
ijtc-884	125	33	.	.	PUNCT
ijtc-884	126	1	the	the	DET
ijtc-884	126	2	results	result	NOUN
ijtc-884	126	3	support	support	VERB
ijtc-884	126	4	the	the	DET
ijtc-884	126	5	second	second	ADJ
ijtc-884	126	6	hypothesis	hypothesis	NOUN
ijtc-884	126	7	(	(	PUNCT
ijtc-884	126	8	h2	h2	NOUN
ijtc-884	126	9	):	):	PUNCT
ijtc-884	126	10	leverage	leverage	NOUN
ijtc-884	126	11	significant	significant	ADJ
ijtc-884	126	12	positive	positive	ADJ
ijtc-884	126	13	and	and	CCONJ
ijtc-884	126	14	significant	significant	ADJ
ijtc-884	126	15	effects	effect	NOUN
ijtc-884	126	16	on	on	ADP
ijtc-884	126	17	ohsd	ohsd	PROPN
ijtc-884	126	18	.	.	PUNCT
ijtc-884	127	1	aligned	align	VERB
ijtc-884	127	2	with	with	ADP
ijtc-884	127	3	the	the	DET
ijtc-884	127	4	stakeholder	stakeholder	NOUN
ijtc-884	127	5	theory	theory	NOUN
ijtc-884	127	6	,	,	PUNCT
ijtc-884	127	7	the	the	DET
ijtc-884	127	8	high	high	ADJ
ijtc-884	127	9	leverage	leverage	NOUN
ijtc-884	127	10	ratio	ratio	NOUN
ijtc-884	127	11	makes	make	VERB
ijtc-884	127	12	the	the	DET
ijtc-884	127	13	information	information	NOUN
ijtc-884	127	14	disclosed	disclose	VERB
ijtc-884	127	15	by	by	ADP
ijtc-884	127	16	the	the	DET
ijtc-884	127	17	company	company	NOUN
ijtc-884	127	18	more	more	ADV
ijtc-884	127	19	extensive	extensive	ADJ
ijtc-884	127	20	because	because	SCONJ
ijtc-884	127	21	the	the	DET
ijtc-884	127	22	company	company	NOUN
ijtc-884	127	23	's	's	PART
ijtc-884	127	24	responsibility	responsibility	NOUN
ijtc-884	127	25	to	to	ADP
ijtc-884	127	26	creditors	creditor	NOUN
ijtc-884	127	27	and	and	CCONJ
ijtc-884	127	28	investors	investor	NOUN
ijtc-884	127	29	as	as	ADP
ijtc-884	127	30	the	the	DET
ijtc-884	127	31	company	company	NOUN
ijtc-884	127	32	’s	’s	PART
ijtc-884	127	33	stakeholders	stakeholder	NOUN
ijtc-884	127	34	will	will	AUX
ijtc-884	127	35	be	be	AUX
ijtc-884	127	36	more	more	ADV
ijtc-884	127	37	significant	significant	ADJ
ijtc-884	127	38	.	.	PUNCT
ijtc-884	128	1	additional	additional	ADJ
ijtc-884	128	2	information	information	NOUN
ijtc-884	128	3	in	in	ADP
ijtc-884	128	4	the	the	DET
ijtc-884	128	5	form	form	NOUN
ijtc-884	128	6	of	of	ADP
ijtc-884	128	7	ohsd	ohsd	NOUN
ijtc-884	128	8	can	can	AUX
ijtc-884	128	9	also	also	ADV
ijtc-884	128	10	minimize	minimize	VERB
ijtc-884	128	11	doubts	doubt	NOUN
ijtc-884	128	12	by	by	ADP
ijtc-884	128	13	bondholders	bondholder	NOUN
ijtc-884	128	14	about	about	ADP
ijtc-884	128	15	their	their	PRON
ijtc-884	128	16	rights	right	NOUN
ijtc-884	128	17	as	as	ADP
ijtc-884	128	18	creditors	creditor	NOUN
ijtc-884	128	19	.	.	PUNCT
ijtc-884	129	1	it	it	PRON
ijtc-884	129	2	helps	help	VERB
ijtc-884	129	3	increase	increase	VERB
ijtc-884	129	4	trust	trust	NOUN
ijtc-884	129	5	and	and	CCONJ
ijtc-884	129	6	makes	make	VERB
ijtc-884	129	7	it	it	PRON
ijtc-884	129	8	easier	easy	ADJ
ijtc-884	129	9	for	for	SCONJ
ijtc-884	129	10	companies	company	NOUN
ijtc-884	129	11	to	to	PART
ijtc-884	129	12	maintain	maintain	VERB
ijtc-884	129	13	their	their	PRON
ijtc-884	129	14	capital	capital	NOUN
ijtc-884	129	15	continuity	continuity	NOUN
ijtc-884	129	16	.	.	PUNCT
ijtc-884	130	1	ohsd	ohsd	NOUN
ijtc-884	130	2	=	=	SYM
ijtc-884	130	3	0,365218	0,365218	PROPN
ijtc-884	131	1	+	+	CCONJ
ijtc-884	131	2	0,166763	0,166763	ADJ
ijtc-884	131	3	roa	roa	NOUN
ijtc-884	131	4	+	+	CCONJ
ijtc-884	131	5	0,125062	0,125062	PRON
ijtc-884	131	6	der	der	VERB
ijtc-884	131	7	−	−	PROPN
ijtc-884	131	8	0,221948	0,221948	NOUN
ijtc-884	131	9	sbc	sbc	PROPN
ijtc-884	131	10	+	+	CCONJ
ijtc-884	131	11	e	e	PROPN
ijtc-884	131	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	131	13	determinants	determinant	NOUN
ijtc-884	131	14	of	of	ADP
ijtc-884	131	15	occupational	occupational	ADJ
ijtc-884	131	16	health	health	NOUN
ijtc-884	131	17	and	and	CCONJ
ijtc-884	131	18	safety	safety	NOUN
ijtc-884	131	19	disclosure	disclosure	NOUN
ijtc-884	131	20	:	:	PUNCT
ijtc-884	131	21	an	an	DET
ijtc-884	131	22	empirical	empirical	ADJ
ijtc-884	131	23	study	study	NOUN
ijtc-884	131	24	of	of	ADP
ijtc-884	131	25	property	property	NOUN
ijtc-884	131	26	,	,	PUNCT
ijtc-884	131	27	real	real	ADJ
ijtc-884	131	28	estate	estate	NOUN
ijtc-884	131	29	,	,	PUNCT
ijtc-884	131	30	and	and	CCONJ
ijtc-884	131	31	building	build	VERB
ijtc-884	131	32	construction	construction	NOUN
ijtc-884	131	33	companies	company	NOUN
ijtc-884	131	34	on	on	ADP
ijtc-884	131	35	idx	idx	PROPN
ijtc-884	131	36	)	)	PUNCT
ijtc-884	131	37	astuti	astuti	PROPN
ijtc-884	131	38	and	and	CCONJ
ijtc-884	131	39	aminah	aminah	PROPN
ijtc-884	131	40	712	712	NUM
ijtc-884	131	41	|	|	ADV
ijtc-884	131	42	ilomata	ilomata	PROPN
ijtc-884	131	43	international	international	ADJ
ijtc-884	131	44	journal	journal	NOUN
ijtc-884	131	45	of	of	ADP
ijtc-884	131	46	tax	tax	PROPN
ijtc-884	131	47	&	&	CCONJ
ijtc-884	131	48	accounting	accounting	PROPN
ijtc-884	131	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	131	50	the	the	DET
ijtc-884	131	51	results	result	NOUN
ijtc-884	131	52	of	of	ADP
ijtc-884	131	53	this	this	DET
ijtc-884	131	54	partial	partial	ADJ
ijtc-884	131	55	test	test	NOUN
ijtc-884	131	56	research	research	NOUN
ijtc-884	131	57	are	be	AUX
ijtc-884	131	58	coherent	coherent	ADJ
ijtc-884	131	59	with	with	ADP
ijtc-884	131	60	dewi	dewi	PROPN
ijtc-884	131	61	&	&	CCONJ
ijtc-884	131	62	budiasih	budiasih	PROPN
ijtc-884	131	63	(	(	PUNCT
ijtc-884	131	64	2021	2021	NUM
ijtc-884	131	65	)	)	PUNCT
ijtc-884	131	66	and	and	CCONJ
ijtc-884	131	67	zulhaimi	zulhaimi	PROPN
ijtc-884	131	68	&	&	CCONJ
ijtc-884	131	69	nuraprianti	nuraprianti	PROPN
ijtc-884	131	70	(	(	PUNCT
ijtc-884	131	71	2019	2019	NUM
ijtc-884	131	72	)	)	PUNCT
ijtc-884	131	73	,	,	PUNCT
ijtc-884	131	74	who	who	PRON
ijtc-884	131	75	suggest	suggest	VERB
ijtc-884	131	76	that	that	SCONJ
ijtc-884	131	77	leverage	leverage	NOUN
ijtc-884	131	78	positively	positively	ADV
ijtc-884	131	79	affects	affect	VERB
ijtc-884	131	80	csrd	csrd	NOUN
ijtc-884	131	81	.	.	PUNCT
ijtc-884	132	1	the	the	DET
ijtc-884	132	2	results	result	NOUN
ijtc-884	132	3	contradict	contradict	VERB
ijtc-884	132	4	utamie	utamie	NOUN
ijtc-884	132	5	et	et	PROPN
ijtc-884	132	6	al	al	PROPN
ijtc-884	132	7	.	.	PROPN
ijtc-884	133	1	(	(	PUNCT
ijtc-884	133	2	2020	2020	NUM
ijtc-884	133	3	)	)	PUNCT
ijtc-884	133	4	,	,	PUNCT
ijtc-884	133	5	arguing	argue	VERB
ijtc-884	133	6	that	that	SCONJ
ijtc-884	133	7	leverage	leverage	NOUN
ijtc-884	133	8	has	have	VERB
ijtc-884	133	9	no	no	DET
ijtc-884	133	10	significant	significant	ADJ
ijtc-884	133	11	negative	negative	ADJ
ijtc-884	133	12	impact	impact	NOUN
ijtc-884	133	13	on	on	ADP
ijtc-884	133	14	csrd	csrd	NOUN
ijtc-884	133	15	.	.	PUNCT
ijtc-884	134	1	the	the	DET
ijtc-884	134	2	effect	effect	NOUN
ijtc-884	134	3	of	of	ADP
ijtc-884	134	4	the	the	DET
ijtc-884	134	5	size	size	NOUN
ijtc-884	134	6	of	of	ADP
ijtc-884	134	7	the	the	DET
ijtc-884	134	8	board	board	NOUN
ijtc-884	134	9	of	of	ADP
ijtc-884	134	10	commissioners	commissioner	NOUN
ijtc-884	134	11	on	on	ADP
ijtc-884	134	12	ohsd	ohsd	NOUN
ijtc-884	134	13	table	table	NOUN
ijtc-884	134	14	4	4	NUM
ijtc-884	134	15	.	.	PUNCT
ijtc-884	134	16	shows	show	VERB
ijtc-884	134	17	the	the	DET
ijtc-884	134	18	negative	negative	ADJ
ijtc-884	134	19	regression	regression	NOUN
ijtc-884	134	20	coefficient	coefficient	NOUN
ijtc-884	134	21	on	on	ADP
ijtc-884	134	22	the	the	DET
ijtc-884	134	23	sbc	sbc	NOUN
ijtc-884	134	24	variable	variable	NOUN
ijtc-884	134	25	,	,	PUNCT
ijtc-884	134	26	which	which	PRON
ijtc-884	134	27	has	have	VERB
ijtc-884	134	28	a	a	DET
ijtc-884	134	29	value	value	NOUN
ijtc-884	134	30	of	of	ADP
ijtc-884	134	31	0.221948	0.221948	NUM
ijtc-884	134	32	with	with	ADP
ijtc-884	134	33	a	a	DET
ijtc-884	134	34	significance	significance	NOUN
ijtc-884	134	35	level	level	NOUN
ijtc-884	134	36	of	of	ADP
ijtc-884	134	37	0.0000	0.0000	NUM
ijtc-884	134	38	,	,	PUNCT
ijtc-884	134	39	so	so	CCONJ
ijtc-884	134	40	this	this	PRON
ijtc-884	134	41	does	do	AUX
ijtc-884	134	42	not	not	PART
ijtc-884	134	43	support	support	VERB
ijtc-884	134	44	the	the	DET
ijtc-884	134	45	h3	h3	NOUN
ijtc-884	134	46	hypothesis	hypothesis	NOUN
ijtc-884	134	47	.	.	PUNCT
ijtc-884	135	1	those	those	DET
ijtc-884	135	2	results	result	NOUN
ijtc-884	135	3	of	of	ADP
ijtc-884	135	4	partial	partial	ADJ
ijtc-884	135	5	testing	testing	NOUN
ijtc-884	135	6	contradict	contradict	VERB
ijtc-884	135	7	the	the	DET
ijtc-884	135	8	stakeholder	stakeholder	NOUN
ijtc-884	135	9	theory	theory	NOUN
ijtc-884	135	10	.	.	PUNCT
ijtc-884	136	1	this	this	DET
ijtc-884	136	2	research	research	NOUN
ijtc-884	136	3	can	can	AUX
ijtc-884	136	4	prove	prove	VERB
ijtc-884	136	5	that	that	SCONJ
ijtc-884	136	6	there	there	PRON
ijtc-884	136	7	is	be	VERB
ijtc-884	136	8	a	a	DET
ijtc-884	136	9	negative	negative	ADJ
ijtc-884	136	10	effect	effect	NOUN
ijtc-884	136	11	of	of	ADP
ijtc-884	136	12	the	the	DET
ijtc-884	136	13	size	size	NOUN
ijtc-884	136	14	of	of	ADP
ijtc-884	136	15	the	the	DET
ijtc-884	136	16	board	board	NOUN
ijtc-884	136	17	of	of	ADP
ijtc-884	136	18	commissioners	commissioner	NOUN
ijtc-884	136	19	on	on	ADP
ijtc-884	136	20	ohsd	ohsd	NOUN
ijtc-884	136	21	.	.	PUNCT
ijtc-884	137	1	the	the	DET
ijtc-884	137	2	results	result	NOUN
ijtc-884	137	3	of	of	ADP
ijtc-884	137	4	this	this	DET
ijtc-884	137	5	study	study	NOUN
ijtc-884	137	6	can	can	AUX
ijtc-884	137	7	not	not	PART
ijtc-884	137	8	prove	prove	VERB
ijtc-884	137	9	the	the	DET
ijtc-884	137	10	stakeholder	stakeholder	NOUN
ijtc-884	137	11	theory	theory	NOUN
ijtc-884	137	12	,	,	PUNCT
ijtc-884	137	13	which	which	PRON
ijtc-884	137	14	explains	explain	VERB
ijtc-884	137	15	that	that	SCONJ
ijtc-884	137	16	the	the	PRON
ijtc-884	137	17	larger	large	ADJ
ijtc-884	137	18	the	the	DET
ijtc-884	137	19	composition	composition	NOUN
ijtc-884	137	20	(	(	PUNCT
ijtc-884	137	21	size	size	NOUN
ijtc-884	137	22	)	)	PUNCT
ijtc-884	137	23	of	of	ADP
ijtc-884	137	24	the	the	DET
ijtc-884	137	25	board	board	NOUN
ijtc-884	137	26	of	of	ADP
ijtc-884	137	27	commissioners	commissioner	NOUN
ijtc-884	137	28	can	can	AUX
ijtc-884	137	29	increase	increase	VERB
ijtc-884	137	30	the	the	DET
ijtc-884	137	31	objectivity	objectivity	NOUN
ijtc-884	137	32	of	of	ADP
ijtc-884	137	33	the	the	DET
ijtc-884	137	34	actions	action	NOUN
ijtc-884	137	35	of	of	ADP
ijtc-884	137	36	the	the	DET
ijtc-884	137	37	board	board	NOUN
ijtc-884	137	38	of	of	ADP
ijtc-884	137	39	commissioners	commissioner	NOUN
ijtc-884	137	40	to	to	PART
ijtc-884	137	41	protect	protect	VERB
ijtc-884	137	42	all	all	DET
ijtc-884	137	43	stakeholders	stakeholder	NOUN
ijtc-884	137	44	.	.	PUNCT
ijtc-884	138	1	the	the	DET
ijtc-884	138	2	board	board	NOUN
ijtc-884	138	3	of	of	ADP
ijtc-884	138	4	commissioners	commissioner	NOUN
ijtc-884	138	5	for	for	ADP
ijtc-884	138	6	companies	company	NOUN
ijtc-884	138	7	has	have	VERB
ijtc-884	138	8	a	a	DET
ijtc-884	138	9	supervisory	supervisory	ADJ
ijtc-884	138	10	role	role	NOUN
ijtc-884	138	11	,	,	PUNCT
ijtc-884	138	12	including	include	VERB
ijtc-884	138	13	determining	determine	VERB
ijtc-884	138	14	csr	csr	NOUN
ijtc-884	138	15	programs	program	NOUN
ijtc-884	138	16	to	to	PART
ijtc-884	138	17	be	be	AUX
ijtc-884	138	18	implemented	implement	VERB
ijtc-884	138	19	.	.	PUNCT
ijtc-884	139	1	however	however	ADV
ijtc-884	139	2	,	,	PUNCT
ijtc-884	139	3	it	it	PRON
ijtc-884	139	4	is	be	AUX
ijtc-884	139	5	the	the	DET
ijtc-884	139	6	director	director	NOUN
ijtc-884	139	7	’s	’s	PART
ijtc-884	139	8	authority	authority	NOUN
ijtc-884	139	9	to	to	PART
ijtc-884	139	10	make	make	VERB
ijtc-884	139	11	all	all	DET
ijtc-884	139	12	operational	operational	ADJ
ijtc-884	139	13	decisions	decision	NOUN
ijtc-884	139	14	within	within	ADP
ijtc-884	139	15	the	the	DET
ijtc-884	139	16	company	company	NOUN
ijtc-884	139	17	.	.	PUNCT
ijtc-884	140	1	supervision	supervision	NOUN
ijtc-884	140	2	by	by	ADP
ijtc-884	140	3	the	the	DET
ijtc-884	140	4	board	board	NOUN
ijtc-884	140	5	of	of	ADP
ijtc-884	140	6	commissioners	commissioner	NOUN
ijtc-884	140	7	is	be	AUX
ijtc-884	140	8	not	not	PART
ijtc-884	140	9	solely	solely	ADV
ijtc-884	140	10	measured	measure	VERB
ijtc-884	140	11	based	base	VERB
ijtc-884	140	12	on	on	ADP
ijtc-884	140	13	the	the	DET
ijtc-884	140	14	size	size	NOUN
ijtc-884	140	15	of	of	ADP
ijtc-884	140	16	the	the	DET
ijtc-884	140	17	board	board	NOUN
ijtc-884	140	18	of	of	ADP
ijtc-884	140	19	commissioners	commissioner	NOUN
ijtc-884	140	20	.	.	PUNCT
ijtc-884	141	1	still	still	ADV
ijtc-884	141	2	,	,	PUNCT
ijtc-884	141	3	it	it	PRON
ijtc-884	141	4	is	be	AUX
ijtc-884	141	5	more	more	ADV
ijtc-884	141	6	concerned	concerned	ADJ
ijtc-884	141	7	with	with	ADP
ijtc-884	141	8	the	the	DET
ijtc-884	141	9	values	value	NOUN
ijtc-884	141	10	and	and	CCONJ
ijtc-884	141	11	trust	trust	NOUN
ijtc-884	141	12	earned	earn	VERB
ijtc-884	141	13	by	by	ADP
ijtc-884	141	14	the	the	DET
ijtc-884	141	15	company	company	NOUN
ijtc-884	141	16	,	,	PUNCT
ijtc-884	141	17	along	along	ADP
ijtc-884	141	18	with	with	ADP
ijtc-884	141	19	the	the	DET
ijtc-884	141	20	competence	competence	NOUN
ijtc-884	141	21	and	and	CCONJ
ijtc-884	141	22	integrity	integrity	NOUN
ijtc-884	141	23	of	of	ADP
ijtc-884	141	24	the	the	DET
ijtc-884	141	25	board	board	NOUN
ijtc-884	141	26	of	of	ADP
ijtc-884	141	27	commissioners	commissioner	NOUN
ijtc-884	141	28	.	.	PUNCT
ijtc-884	142	1	the	the	DET
ijtc-884	142	2	results	result	NOUN
ijtc-884	142	3	of	of	ADP
ijtc-884	142	4	this	this	DET
ijtc-884	142	5	partial	partial	ADJ
ijtc-884	142	6	test	test	NOUN
ijtc-884	142	7	research	research	NOUN
ijtc-884	142	8	are	be	AUX
ijtc-884	142	9	coherent	coherent	ADJ
ijtc-884	142	10	with	with	ADP
ijtc-884	142	11	research	research	NOUN
ijtc-884	142	12	by	by	ADP
ijtc-884	142	13	zulhaimi	zulhaimi	PROPN
ijtc-884	142	14	&	&	CCONJ
ijtc-884	142	15	nuraprianti	nuraprianti	PROPN
ijtc-884	142	16	(	(	PUNCT
ijtc-884	142	17	2019	2019	NUM
ijtc-884	142	18	)	)	PUNCT
ijtc-884	142	19	and	and	CCONJ
ijtc-884	142	20	sunarsih	sunarsih	PROPN
ijtc-884	142	21	&	&	CCONJ
ijtc-884	142	22	nurhikmah	nurhikmah	PROPN
ijtc-884	142	23	(	(	PUNCT
ijtc-884	142	24	2017	2017	NUM
ijtc-884	142	25	)	)	PUNCT
ijtc-884	142	26	,	,	PUNCT
ijtc-884	142	27	which	which	PRON
ijtc-884	142	28	proves	prove	VERB
ijtc-884	142	29	that	that	SCONJ
ijtc-884	142	30	the	the	DET
ijtc-884	142	31	size	size	NOUN
ijtc-884	142	32	of	of	ADP
ijtc-884	142	33	the	the	DET
ijtc-884	142	34	board	board	NOUN
ijtc-884	142	35	of	of	ADP
ijtc-884	142	36	commissioners	commissioner	NOUN
ijtc-884	142	37	has	have	VERB
ijtc-884	142	38	a	a	DET
ijtc-884	142	39	negative	negative	ADJ
ijtc-884	142	40	effect	effect	NOUN
ijtc-884	142	41	on	on	ADP
ijtc-884	142	42	csrd	csrd	NOUN
ijtc-884	142	43	.	.	PUNCT
ijtc-884	143	1	however	however	ADV
ijtc-884	143	2	,	,	PUNCT
ijtc-884	143	3	contrary	contrary	ADV
ijtc-884	143	4	to	to	ADP
ijtc-884	143	5	hermawan	hermawan	PROPN
ijtc-884	143	6	&	&	CCONJ
ijtc-884	143	7	gunardi	gunardi	PROPN
ijtc-884	143	8	(	(	PUNCT
ijtc-884	143	9	2019	2019	NUM
ijtc-884	143	10	)	)	PUNCT
ijtc-884	143	11	and	and	CCONJ
ijtc-884	143	12	oktavianawati	oktavianawati	PROPN
ijtc-884	143	13	&	&	CCONJ
ijtc-884	143	14	wahyuningrum	wahyuningrum	PROPN
ijtc-884	143	15	(	(	PUNCT
ijtc-884	143	16	2019	2019	NUM
ijtc-884	143	17	)	)	PUNCT
ijtc-884	143	18	,	,	PUNCT
ijtc-884	143	19	they	they	PRON
ijtc-884	143	20	can	can	AUX
ijtc-884	143	21	prove	prove	VERB
ijtc-884	143	22	that	that	SCONJ
ijtc-884	143	23	there	there	PRON
ijtc-884	143	24	is	be	VERB
ijtc-884	143	25	a	a	DET
ijtc-884	143	26	positive	positive	ADJ
ijtc-884	143	27	effect	effect	NOUN
ijtc-884	143	28	on	on	ADP
ijtc-884	143	29	the	the	DET
ijtc-884	143	30	size	size	NOUN
ijtc-884	143	31	of	of	ADP
ijtc-884	143	32	the	the	DET
ijtc-884	143	33	board	board	NOUN
ijtc-884	143	34	of	of	ADP
ijtc-884	143	35	commissioners	commissioner	NOUN
ijtc-884	143	36	on	on	ADP
ijtc-884	143	37	csrd	csrd	NOUN
ijtc-884	143	38	.	.	PUNCT
ijtc-884	144	1	conclusion	conclusion	NOUN
ijtc-884	144	2	this	this	DET
ijtc-884	144	3	study	study	NOUN
ijtc-884	144	4	aims	aim	VERB
ijtc-884	144	5	to	to	PART
ijtc-884	144	6	empirically	empirically	ADV
ijtc-884	144	7	examine	examine	VERB
ijtc-884	144	8	the	the	DET
ijtc-884	144	9	effect	effect	NOUN
ijtc-884	144	10	of	of	ADP
ijtc-884	144	11	profitability	profitability	NOUN
ijtc-884	144	12	,	,	PUNCT
ijtc-884	144	13	leverage	leverage	NOUN
ijtc-884	144	14	,	,	PUNCT
ijtc-884	144	15	and	and	CCONJ
ijtc-884	144	16	the	the	DET
ijtc-884	144	17	size	size	NOUN
ijtc-884	144	18	of	of	ADP
ijtc-884	144	19	the	the	DET
ijtc-884	144	20	board	board	NOUN
ijtc-884	144	21	of	of	ADP
ijtc-884	144	22	commissioners	commissioner	NOUN
ijtc-884	144	23	on	on	ADP
ijtc-884	144	24	the	the	DET
ijtc-884	144	25	occupational	occupational	ADJ
ijtc-884	144	26	health	health	NOUN
ijtc-884	144	27	and	and	CCONJ
ijtc-884	144	28	safety	safety	NOUN
ijtc-884	144	29	disclosure	disclosure	NOUN
ijtc-884	144	30	.	.	PUNCT
ijtc-884	145	1	empirical	empirical	ADJ
ijtc-884	145	2	testing	testing	NOUN
ijtc-884	145	3	uses	use	VERB
ijtc-884	145	4	stakeholder	stakeholder	NOUN
ijtc-884	145	5	theory	theory	NOUN
ijtc-884	145	6	.	.	PUNCT
ijtc-884	146	1	profitability	profitability	NOUN
ijtc-884	146	2	has	have	VERB
ijtc-884	146	3	a	a	DET
ijtc-884	146	4	positive	positive	ADJ
ijtc-884	146	5	and	and	CCONJ
ijtc-884	146	6	significant	significant	ADJ
ijtc-884	146	7	effect	effect	NOUN
ijtc-884	146	8	on	on	ADP
ijtc-884	146	9	ohsd	ohsd	NOUN
ijtc-884	146	10	.	.	PUNCT
ijtc-884	147	1	the	the	PRON
ijtc-884	147	2	higher	high	ADJ
ijtc-884	147	3	the	the	DET
ijtc-884	147	4	company	company	NOUN
ijtc-884	147	5	’s	’s	PART
ijtc-884	147	6	profitability	profitability	NOUN
ijtc-884	147	7	ratio	ratio	NOUN
ijtc-884	147	8	,	,	PUNCT
ijtc-884	147	9	the	the	PRON
ijtc-884	147	10	more	more	ADV
ijtc-884	147	11	comprehensive	comprehensive	ADJ
ijtc-884	147	12	the	the	DET
ijtc-884	147	13	ohsd	ohsd	NOUN
ijtc-884	147	14	is	be	AUX
ijtc-884	147	15	because	because	SCONJ
ijtc-884	147	16	it	it	PRON
ijtc-884	147	17	has	have	VERB
ijtc-884	147	18	more	more	ADJ
ijtc-884	147	19	funds	fund	NOUN
ijtc-884	147	20	to	to	PART
ijtc-884	147	21	fulfill	fulfill	VERB
ijtc-884	147	22	its	its	PRON
ijtc-884	147	23	social	social	ADJ
ijtc-884	147	24	responsibilities	responsibility	NOUN
ijtc-884	147	25	and	and	CCONJ
ijtc-884	147	26	disclose	disclose	VERB
ijtc-884	147	27	occupational	occupational	ADJ
ijtc-884	147	28	health	health	NOUN
ijtc-884	147	29	and	and	CCONJ
ijtc-884	147	30	safety	safety	NOUN
ijtc-884	147	31	information	information	NOUN
ijtc-884	147	32	.	.	PUNCT
ijtc-884	148	1	the	the	DET
ijtc-884	148	2	findings	finding	NOUN
ijtc-884	148	3	of	of	ADP
ijtc-884	148	4	this	this	DET
ijtc-884	148	5	study	study	NOUN
ijtc-884	148	6	are	be	AUX
ijtc-884	148	7	consistent	consistent	ADJ
ijtc-884	148	8	with	with	ADP
ijtc-884	148	9	the	the	DET
ijtc-884	148	10	stakeholder	stakeholder	NOUN
ijtc-884	148	11	theory	theory	NOUN
ijtc-884	148	12	;	;	PUNCT
ijtc-884	148	13	the	the	DET
ijtc-884	148	14	more	more	ADV
ijtc-884	148	15	significant	significant	ADJ
ijtc-884	148	16	the	the	DET
ijtc-884	148	17	company	company	NOUN
ijtc-884	148	18	's	's	PART
ijtc-884	148	19	profits	profit	NOUN
ijtc-884	148	20	,	,	PUNCT
ijtc-884	148	21	the	the	PRON
ijtc-884	148	22	greater	great	ADJ
ijtc-884	148	23	the	the	DET
ijtc-884	148	24	stakeholder	stakeholder	NOUN
ijtc-884	148	25	returns	return	VERB
ijtc-884	148	26	.	.	PUNCT
ijtc-884	149	1	profitability	profitability	NOUN
ijtc-884	149	2	is	be	AUX
ijtc-884	149	3	one	one	NUM
ijtc-884	149	4	of	of	ADP
ijtc-884	149	5	the	the	DET
ijtc-884	149	6	factors	factor	NOUN
ijtc-884	149	7	that	that	PRON
ijtc-884	149	8	can	can	AUX
ijtc-884	149	9	motivate	motivate	VERB
ijtc-884	149	10	management	management	NOUN
ijtc-884	149	11	to	to	PART
ijtc-884	149	12	carry	carry	VERB
ijtc-884	149	13	out	out	ADP
ijtc-884	149	14	broader	broad	ADJ
ijtc-884	149	15	csr	csr	NOUN
ijtc-884	149	16	programs	program	NOUN
ijtc-884	149	17	and	and	CCONJ
ijtc-884	149	18	communicate	communicate	VERB
ijtc-884	149	19	them	they	PRON
ijtc-884	149	20	to	to	ADP
ijtc-884	149	21	their	their	PRON
ijtc-884	149	22	stakeholders	stakeholder	NOUN
ijtc-884	149	23	.	.	PUNCT
ijtc-884	150	1	leverage	leverage	NOUN
ijtc-884	150	2	has	have	VERB
ijtc-884	150	3	a	a	DET
ijtc-884	150	4	positive	positive	ADJ
ijtc-884	150	5	and	and	CCONJ
ijtc-884	150	6	significant	significant	ADJ
ijtc-884	150	7	effect	effect	NOUN
ijtc-884	150	8	on	on	ADP
ijtc-884	150	9	ohsd	ohsd	NOUN
ijtc-884	150	10	.	.	PUNCT
ijtc-884	151	1	in	in	ADP
ijtc-884	151	2	line	line	NOUN
ijtc-884	151	3	with	with	ADP
ijtc-884	151	4	the	the	DET
ijtc-884	151	5	stakeholder	stakeholder	NOUN
ijtc-884	151	6	theory	theory	NOUN
ijtc-884	151	7	,	,	PUNCT
ijtc-884	151	8	the	the	DET
ijtc-884	151	9	high	high	ADJ
ijtc-884	151	10	leverage	leverage	NOUN
ijtc-884	151	11	ratio	ratio	NOUN
ijtc-884	151	12	makes	make	VERB
ijtc-884	151	13	the	the	DET
ijtc-884	151	14	information	information	NOUN
ijtc-884	151	15	disclosed	disclose	VERB
ijtc-884	151	16	by	by	ADP
ijtc-884	151	17	the	the	DET
ijtc-884	151	18	company	company	NOUN
ijtc-884	151	19	more	more	ADV
ijtc-884	151	20	extensive	extensive	ADJ
ijtc-884	151	21	because	because	SCONJ
ijtc-884	151	22	the	the	DET
ijtc-884	151	23	company	company	NOUN
ijtc-884	151	24	's	's	PART
ijtc-884	151	25	responsibility	responsibility	NOUN
ijtc-884	151	26	to	to	ADP
ijtc-884	151	27	creditors	creditor	NOUN
ijtc-884	151	28	and	and	CCONJ
ijtc-884	151	29	investors	investor	NOUN
ijtc-884	151	30	as	as	ADP
ijtc-884	151	31	company	company	NOUN
ijtc-884	151	32	stakeholders	stakeholder	NOUN
ijtc-884	151	33	will	will	AUX
ijtc-884	151	34	be	be	AUX
ijtc-884	151	35	greater	great	ADJ
ijtc-884	151	36	.	.	PUNCT
ijtc-884	152	1	additional	additional	ADJ
ijtc-884	152	2	information	information	NOUN
ijtc-884	152	3	in	in	ADP
ijtc-884	152	4	the	the	DET
ijtc-884	152	5	form	form	NOUN
ijtc-884	152	6	of	of	ADP
ijtc-884	152	7	ohsd	ohsd	NOUN
ijtc-884	152	8	can	can	AUX
ijtc-884	152	9	also	also	ADV
ijtc-884	152	10	minimize	minimize	VERB
ijtc-884	152	11	doubts	doubt	NOUN
ijtc-884	152	12	by	by	ADP
ijtc-884	152	13	bondholders	bondholder	NOUN
ijtc-884	152	14	about	about	ADP
ijtc-884	152	15	their	their	PRON
ijtc-884	152	16	rights	right	NOUN
ijtc-884	152	17	as	as	ADP
ijtc-884	152	18	creditors	creditor	NOUN
ijtc-884	152	19	.	.	PUNCT
ijtc-884	153	1	it	it	PRON
ijtc-884	153	2	helps	help	VERB
ijtc-884	153	3	increase	increase	VERB
ijtc-884	153	4	trust	trust	NOUN
ijtc-884	153	5	and	and	CCONJ
ijtc-884	153	6	facilitate	facilitate	VERB
ijtc-884	153	7	the	the	DET
ijtc-884	153	8	company	company	NOUN
ijtc-884	153	9	in	in	ADP
ijtc-884	153	10	terms	term	NOUN
ijtc-884	153	11	of	of	ADP
ijtc-884	153	12	capital	capital	NOUN
ijtc-884	153	13	.	.	PUNCT
ijtc-884	154	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-884	154	2	determinants	determinant	NOUN
ijtc-884	154	3	of	of	ADP
ijtc-884	154	4	occupational	occupational	ADJ
ijtc-884	154	5	health	health	NOUN
ijtc-884	154	6	and	and	CCONJ
ijtc-884	154	7	safety	safety	NOUN
ijtc-884	154	8	disclosure	disclosure	NOUN
ijtc-884	154	9	:	:	PUNCT
ijtc-884	154	10	an	an	DET
ijtc-884	154	11	empirical	empirical	ADJ
ijtc-884	154	12	study	study	NOUN
ijtc-884	154	13	of	of	ADP
ijtc-884	154	14	property	property	NOUN
ijtc-884	154	15	,	,	PUNCT
ijtc-884	154	16	real	real	ADJ
ijtc-884	154	17	estate	estate	NOUN
ijtc-884	154	18	,	,	PUNCT
ijtc-884	154	19	and	and	CCONJ
ijtc-884	154	20	building	build	VERB
ijtc-884	154	21	construction	construction	NOUN
ijtc-884	154	22	companies	company	NOUN
ijtc-884	154	23	on	on	ADP
ijtc-884	154	24	idx	idx	PROPN
ijtc-884	154	25	)	)	PUNCT
ijtc-884	154	26	astuti	astuti	PROPN
ijtc-884	154	27	and	and	CCONJ
ijtc-884	154	28	aminah	aminah	PROPN
ijtc-884	154	29	713	713	NUM
ijtc-884	154	30	|	|	ADV
ijtc-884	154	31	ilomata	ilomata	VERB
ijtc-884	154	32	international	international	ADJ
ijtc-884	154	33	journal	journal	NOUN
ijtc-884	154	34	of	of	ADP
ijtc-884	154	35	tax	tax	PROPN
ijtc-884	154	36	&	&	CCONJ
ijtc-884	154	37	accounting	accounting	PROPN
ijtc-884	154	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	154	39	the	the	DET
ijtc-884	154	40	results	result	NOUN
ijtc-884	154	41	of	of	ADP
ijtc-884	154	42	this	this	DET
ijtc-884	154	43	study	study	NOUN
ijtc-884	154	44	can	can	AUX
ijtc-884	154	45	not	not	PART
ijtc-884	154	46	prove	prove	VERB
ijtc-884	154	47	the	the	DET
ijtc-884	154	48	stakeholder	stakeholder	NOUN
ijtc-884	154	49	theory	theory	NOUN
ijtc-884	154	50	,	,	PUNCT
ijtc-884	154	51	which	which	PRON
ijtc-884	154	52	explains	explain	VERB
ijtc-884	154	53	that	that	SCONJ
ijtc-884	154	54	the	the	PRON
ijtc-884	154	55	greater	great	ADJ
ijtc-884	154	56	the	the	DET
ijtc-884	154	57	composition	composition	NOUN
ijtc-884	154	58	(	(	PUNCT
ijtc-884	154	59	size	size	NOUN
ijtc-884	154	60	)	)	PUNCT
ijtc-884	154	61	of	of	ADP
ijtc-884	154	62	the	the	DET
ijtc-884	154	63	board	board	NOUN
ijtc-884	154	64	of	of	ADP
ijtc-884	154	65	commissioners	commissioner	NOUN
ijtc-884	154	66	can	can	AUX
ijtc-884	154	67	increase	increase	VERB
ijtc-884	154	68	the	the	DET
ijtc-884	154	69	objectivity	objectivity	NOUN
ijtc-884	154	70	of	of	ADP
ijtc-884	154	71	the	the	DET
ijtc-884	154	72	actions	action	NOUN
ijtc-884	154	73	of	of	ADP
ijtc-884	154	74	the	the	DET
ijtc-884	154	75	board	board	NOUN
ijtc-884	154	76	of	of	ADP
ijtc-884	154	77	commissioners	commissioner	NOUN
ijtc-884	154	78	to	to	PART
ijtc-884	154	79	protect	protect	VERB
ijtc-884	154	80	all	all	DET
ijtc-884	154	81	stakeholders	stakeholder	NOUN
ijtc-884	154	82	.	.	PUNCT
ijtc-884	155	1	the	the	DET
ijtc-884	155	2	board	board	NOUN
ijtc-884	155	3	of	of	ADP
ijtc-884	155	4	commissioners	commissioner	NOUN
ijtc-884	155	5	for	for	ADP
ijtc-884	155	6	companies	company	NOUN
ijtc-884	155	7	has	have	VERB
ijtc-884	155	8	a	a	DET
ijtc-884	155	9	supervisory	supervisory	ADJ
ijtc-884	155	10	role	role	NOUN
ijtc-884	155	11	,	,	PUNCT
ijtc-884	155	12	including	include	VERB
ijtc-884	155	13	determining	determine	VERB
ijtc-884	155	14	csr	csr	NOUN
ijtc-884	155	15	programs	program	NOUN
ijtc-884	155	16	to	to	PART
ijtc-884	155	17	be	be	AUX
ijtc-884	155	18	implemented	implement	VERB
ijtc-884	155	19	by	by	ADP
ijtc-884	155	20	the	the	DET
ijtc-884	155	21	company	company	NOUN
ijtc-884	155	22	.	.	PUNCT
ijtc-884	156	1	however	however	ADV
ijtc-884	156	2	,	,	PUNCT
ijtc-884	156	3	it	it	PRON
ijtc-884	156	4	is	be	AUX
ijtc-884	156	5	essential	essential	ADJ
ijtc-884	156	6	to	to	PART
ijtc-884	156	7	note	note	VERB
ijtc-884	156	8	that	that	SCONJ
ijtc-884	156	9	the	the	DET
ijtc-884	156	10	director	director	NOUN
ijtc-884	156	11	has	have	VERB
ijtc-884	156	12	sole	sole	ADJ
ijtc-884	156	13	jurisdiction	jurisdiction	NOUN
ijtc-884	156	14	over	over	ADP
ijtc-884	156	15	all	all	DET
ijtc-884	156	16	operational	operational	ADJ
ijtc-884	156	17	determinations	determination	NOUN
ijtc-884	156	18	.	.	PUNCT
ijtc-884	157	1	further	further	ADJ
ijtc-884	157	2	researchers	researcher	NOUN
ijtc-884	157	3	are	be	AUX
ijtc-884	157	4	suggested	suggest	VERB
ijtc-884	157	5	to	to	PART
ijtc-884	157	6	choose	choose	VERB
ijtc-884	157	7	different	different	ADJ
ijtc-884	157	8	types	type	NOUN
ijtc-884	157	9	of	of	ADP
ijtc-884	157	10	companies	company	NOUN
ijtc-884	157	11	because	because	SCONJ
ijtc-884	157	12	they	they	PRON
ijtc-884	157	13	can	can	AUX
ijtc-884	157	14	obtain	obtain	VERB
ijtc-884	157	15	different	different	ADJ
ijtc-884	157	16	research	research	NOUN
ijtc-884	157	17	results	result	NOUN
ijtc-884	157	18	.	.	PUNCT
ijtc-884	158	1	other	other	ADJ
ijtc-884	158	2	factors	factor	NOUN
ijtc-884	158	3	regarding	regard	VERB
ijtc-884	158	4	company	company	NOUN
ijtc-884	158	5	characteristics	characteristic	NOUN
ijtc-884	158	6	,	,	PUNCT
ijtc-884	158	7	such	such	ADJ
ijtc-884	158	8	as	as	ADP
ijtc-884	158	9	company	company	NOUN
ijtc-884	158	10	age	age	NOUN
ijtc-884	158	11	,	,	PUNCT
ijtc-884	158	12	company	company	NOUN
ijtc-884	158	13	size	size	NOUN
ijtc-884	158	14	,	,	PUNCT
ijtc-884	158	15	liquidity	liquidity	NOUN
ijtc-884	158	16	,	,	PUNCT
ijtc-884	158	17	managerial	managerial	ADJ
ijtc-884	158	18	ownership	ownership	NOUN
ijtc-884	158	19	,	,	PUNCT
ijtc-884	158	20	and	and	CCONJ
ijtc-884	158	21	institutional	institutional	ADJ
ijtc-884	158	22	ownership	ownership	NOUN
ijtc-884	158	23	,	,	PUNCT
ijtc-884	158	24	can	can	AUX
ijtc-884	158	25	enrich	enrich	VERB
ijtc-884	158	26	the	the	DET
ijtc-884	158	27	following	follow	VERB
ijtc-884	158	28	research	research	NOUN
ijtc-884	158	29	variables	variable	NOUN
ijtc-884	158	30	.	.	PUNCT
ijtc-884	159	1	references	reference	NOUN
ijtc-884	159	2	aguilera	aguilera	PROPN
ijtc-884	159	3	,	,	PUNCT
ijtc-884	159	4	r.	r.	PROPN
ijtc-884	159	5	v.	v.	PROPN
ijtc-884	159	6	,	,	PUNCT
ijtc-884	159	7	rupp	rupp	PROPN
ijtc-884	159	8	,	,	PUNCT
ijtc-884	159	9	d.	d.	PROPN
ijtc-884	159	10	e.	e.	PROPN
ijtc-884	159	11	,	,	PUNCT
ijtc-884	159	12	williams	williams	PROPN
ijtc-884	159	13	,	,	PUNCT
ijtc-884	159	14	c.	c.	PROPN
ijtc-884	159	15	a.	a.	PROPN
ijtc-884	159	16	,	,	PUNCT
ijtc-884	159	17	&	&	CCONJ
ijtc-884	159	18	ganapathi	ganapathi	PROPN
ijtc-884	159	19	,	,	PUNCT
ijtc-884	159	20	j.	j.	PROPN
ijtc-884	159	21	(	(	PUNCT
ijtc-884	159	22	2007	2007	NUM
ijtc-884	159	23	)	)	PUNCT
ijtc-884	159	24	.	.	PUNCT
ijtc-884	160	1	putting	put	VERB
ijtc-884	160	2	the	the	DET
ijtc-884	160	3	s	s	NOUN
ijtc-884	160	4	back	back	ADV
ijtc-884	160	5	in	in	ADP
ijtc-884	160	6	corporate	corporate	ADJ
ijtc-884	160	7	social	social	ADJ
ijtc-884	160	8	responsibility	responsibility	NOUN
ijtc-884	160	9	:	:	PUNCT
ijtc-884	160	10	a	a	DET
ijtc-884	160	11	multilevel	multilevel	ADJ
ijtc-884	160	12	theory	theory	NOUN
ijtc-884	160	13	of	of	ADP
ijtc-884	160	14	social	social	ADJ
ijtc-884	160	15	change	change	NOUN
ijtc-884	160	16	in	in	ADP
ijtc-884	160	17	organizations	organization	NOUN
ijtc-884	160	18	.	.	PUNCT
ijtc-884	161	1	academy	academy	PROPN
ijtc-884	161	2	of	of	ADP
ijtc-884	161	3	management	management	PROPN
ijtc-884	161	4	review	review	PROPN
ijtc-884	161	5	,	,	PUNCT
ijtc-884	161	6	32(3	32(3	NUM
ijtc-884	161	7	)	)	PUNCT
ijtc-884	161	8	,	,	PUNCT
ijtc-884	161	9	836–863	836–863	NUM
ijtc-884	161	10	.	.	PUNCT
ijtc-884	162	1	https://doi.org/10.5465/amr.2007.25275678	https://doi.org/10.5465/amr.2007.25275678	PROPN
ijtc-884	162	2	bataineh	bataineh	PROPN
ijtc-884	162	3	,	,	PUNCT
ijtc-884	162	4	a.	a.	PROPN
ijtc-884	162	5	,	,	PUNCT
ijtc-884	162	6	al	al	PROPN
ijtc-884	162	7	-	-	PUNCT
ijtc-884	162	8	karasneh	karasneh	PROPN
ijtc-884	162	9	,	,	PUNCT
ijtc-884	162	10	h.	h.	PROPN
ijtc-884	162	11	,	,	PUNCT
ijtc-884	162	12	&	&	CCONJ
ijtc-884	162	13	aldaibat	aldaibat	PROPN
ijtc-884	162	14	,	,	PUNCT
ijtc-884	162	15	b.	b.	PROPN
ijtc-884	162	16	(	(	PUNCT
ijtc-884	162	17	2018	2018	NUM
ijtc-884	162	18	)	)	PUNCT
ijtc-884	162	19	.	.	PUNCT
ijtc-884	163	1	the	the	DET
ijtc-884	163	2	extent	extent	NOUN
ijtc-884	163	3	of	of	ADP
ijtc-884	163	4	disclosure	disclosure	NOUN
ijtc-884	163	5	for	for	ADP
ijtc-884	163	6	corporate	corporate	ADJ
ijtc-884	163	7	social	social	ADJ
ijtc-884	163	8	responsibility	responsibility	NOUN
ijtc-884	163	9	in	in	ADP
ijtc-884	163	10	the	the	DET
ijtc-884	163	11	financial	financial	ADJ
ijtc-884	163	12	reports	report	NOUN
ijtc-884	163	13	of	of	ADP
ijtc-884	163	14	jordanian	jordanian	ADJ
ijtc-884	163	15	pharmaceutical	pharmaceutical	ADJ
ijtc-884	163	16	companies	company	NOUN
ijtc-884	163	17	.	.	PUNCT
ijtc-884	164	1	international	international	ADJ
ijtc-884	164	2	journal	journal	PROPN
ijtc-884	164	3	of	of	ADP
ijtc-884	164	4	financial	financial	ADJ
ijtc-884	164	5	research	research	NOUN
ijtc-884	164	6	,	,	PUNCT
ijtc-884	164	7	9(4	9(4	NUM
ijtc-884	164	8	)	)	PUNCT
ijtc-884	164	9	,	,	PUNCT
ijtc-884	164	10	88–96	88–96	NUM
ijtc-884	164	11	.	.	PUNCT
ijtc-884	165	1	https://doi.org/10.5430/ijfr.v9n4p88	https://doi.org/10.5430/ijfr.v9n4p88	PROPN
ijtc-884	165	2	belal	belal	PROPN
ijtc-884	165	3	,	,	PUNCT
ijtc-884	165	4	a.	a.	PROPN
ijtc-884	165	5	r.	r.	PROPN
ijtc-884	165	6	,	,	PUNCT
ijtc-884	165	7	&	&	CCONJ
ijtc-884	165	8	owen	owen	PROPN
ijtc-884	165	9	,	,	PUNCT
ijtc-884	165	10	d.	d.	PROPN
ijtc-884	165	11	l.	l.	PROPN
ijtc-884	165	12	(	(	PUNCT
ijtc-884	165	13	2007	2007	NUM
ijtc-884	165	14	)	)	PUNCT
ijtc-884	165	15	.	.	PUNCT
ijtc-884	166	1	the	the	DET
ijtc-884	166	2	views	view	NOUN
ijtc-884	166	3	of	of	ADP
ijtc-884	166	4	corporate	corporate	ADJ
ijtc-884	166	5	managers	manager	NOUN
ijtc-884	166	6	on	on	ADP
ijtc-884	166	7	the	the	DET
ijtc-884	166	8	current	current	ADJ
ijtc-884	166	9	state	state	NOUN
ijtc-884	166	10	of	of	ADP
ijtc-884	166	11	,	,	PUNCT
ijtc-884	166	12	and	and	CCONJ
ijtc-884	166	13	future	future	ADJ
ijtc-884	166	14	prospects	prospect	NOUN
ijtc-884	166	15	for	for	ADP
ijtc-884	166	16	,	,	PUNCT
ijtc-884	166	17	social	social	ADJ
ijtc-884	166	18	reporting	reporting	NOUN
ijtc-884	166	19	in	in	ADP
ijtc-884	166	20	bangladesh	bangladesh	NOUN
ijtc-884	166	21	:	:	PUNCT
ijtc-884	166	22	an	an	DET
ijtc-884	166	23	engagement‐based	engagement‐base	VERB
ijtc-884	166	24	study	study	NOUN
ijtc-884	166	25	.	.	PUNCT
ijtc-884	167	1	accounting	accounting	NOUN
ijtc-884	167	2	,	,	PUNCT
ijtc-884	167	3	auditing	auditing	NOUN
ijtc-884	167	4	and	and	CCONJ
ijtc-884	167	5	accountability	accountability	NOUN
ijtc-884	167	6	journal	journal	NOUN
ijtc-884	167	7	,	,	PUNCT
ijtc-884	167	8	20(3	20(3	NOUN
ijtc-884	167	9	)	)	PUNCT
ijtc-884	167	10	,	,	PUNCT
ijtc-884	167	11	472–494	472–494	NUM
ijtc-884	167	12	.	.	PUNCT
ijtc-884	168	1	https://doi.org/10.1108/09513570710748599	https://doi.org/10.1108/09513570710748599	PRON
ijtc-884	168	2	bpjs	bpjs	NOUN
ijtc-884	168	3	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	168	4	.	.	PUNCT
ijtc-884	169	1	(	(	PUNCT
ijtc-884	169	2	2021	2021	NUM
ijtc-884	169	3	)	)	PUNCT
ijtc-884	169	4	.	.	PUNCT
ijtc-884	170	1	laporan	laporan	ADJ
ijtc-884	170	2	keuangan	keuangan	PROPN
ijtc-884	170	3	bpjs	bpjs	PROPN
ijtc-884	170	4	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	170	5	.	.	PUNCT
ijtc-884	171	1	https://www.bpjsketenagakerjaan.go.id/laporan-keuangan.html	https://www.bpjsketenagakerjaan.go.id/laporan-keuangan.html	PROPN
ijtc-884	171	2	brown	brown	PROPN
ijtc-884	171	3	,	,	PUNCT
ijtc-884	171	4	j.	j.	PROPN
ijtc-884	171	5	,	,	PUNCT
ijtc-884	171	6	&	&	CCONJ
ijtc-884	171	7	butcher	butcher	PROPN
ijtc-884	171	8	,	,	PUNCT
ijtc-884	171	9	f.	f.	PROPN
ijtc-884	171	10	(	(	PUNCT
ijtc-884	171	11	2004	2004	NUM
ijtc-884	171	12	)	)	PUNCT
ijtc-884	171	13	.	.	PUNCT
ijtc-884	172	1	reporting	report	VERB
ijtc-884	172	2	on	on	ADP
ijtc-884	172	3	occupational	occupational	ADJ
ijtc-884	172	4	health	health	NOUN
ijtc-884	172	5	and	and	CCONJ
ijtc-884	172	6	safety	safety	NOUN
ijtc-884	172	7	in	in	ADP
ijtc-884	172	8	annual	annual	ADJ
ijtc-884	172	9	reports	report	NOUN
ijtc-884	172	10	:	:	PUNCT
ijtc-884	172	11	a	a	DET
ijtc-884	172	12	look	look	NOUN
ijtc-884	172	13	at	at	ADP
ijtc-884	172	14	disclosure	disclosure	NOUN
ijtc-884	172	15	practices	practice	NOUN
ijtc-884	172	16	in	in	ADP
ijtc-884	172	17	new	new	PROPN
ijtc-884	172	18	zealand	zealand	PROPN
ijtc-884	172	19	.	.	PUNCT
ijtc-884	173	1	labour	labour	PROPN
ijtc-884	173	2	,	,	PUNCT
ijtc-884	173	3	employment	employment	NOUN
ijtc-884	173	4	and	and	CCONJ
ijtc-884	173	5	work	work	NOUN
ijtc-884	173	6	in	in	ADP
ijtc-884	173	7	new	new	PROPN
ijtc-884	173	8	zealand	zealand	PROPN
ijtc-884	173	9	,	,	PUNCT
ijtc-884	173	10	30(1	30(1	NUM
ijtc-884	173	11	)	)	PUNCT
ijtc-884	173	12	,	,	PUNCT
ijtc-884	173	13	335–345	335–345	NUM
ijtc-884	173	14	.	.	PUNCT
ijtc-884	174	1	https://doi.org/10.26686/lew.v0i0.1287	https://doi.org/10.26686/lew.v0i0.1287	PROPN
ijtc-884	174	2	cahaya	cahaya	PROPN
ijtc-884	174	3	,	,	PUNCT
ijtc-884	174	4	f.	f.	PROPN
ijtc-884	174	5	r.	r.	PROPN
ijtc-884	174	6	,	,	PUNCT
ijtc-884	174	7	porter	porter	NOUN
ijtc-884	174	8	,	,	PUNCT
ijtc-884	174	9	s.	s.	PROPN
ijtc-884	174	10	,	,	PUNCT
ijtc-884	174	11	tower	tower	NOUN
ijtc-884	174	12	,	,	PUNCT
ijtc-884	174	13	g.	g.	PROPN
ijtc-884	174	14	,	,	PUNCT
ijtc-884	174	15	&	&	CCONJ
ijtc-884	174	16	brown	brown	PROPN
ijtc-884	174	17	,	,	PUNCT
ijtc-884	174	18	a.	a.	NOUN
ijtc-884	174	19	(	(	PUNCT
ijtc-884	174	20	2015	2015	NUM
ijtc-884	174	21	)	)	PUNCT
ijtc-884	174	22	.	.	PUNCT
ijtc-884	175	1	the	the	DET
ijtc-884	175	2	indonesian	indonesian	ADJ
ijtc-884	175	3	government	government	NOUN
ijtc-884	175	4	’s	’s	PART
ijtc-884	175	5	coercive	coercive	ADJ
ijtc-884	175	6	pressure	pressure	NOUN
ijtc-884	175	7	on	on	ADP
ijtc-884	175	8	labour	labour	ADJ
ijtc-884	175	9	disclosures	disclosure	NOUN
ijtc-884	175	10	.	.	PUNCT
ijtc-884	176	1	sustainability	sustainability	NOUN
ijtc-884	176	2	accounting	accounting	NOUN
ijtc-884	176	3	,	,	PUNCT
ijtc-884	176	4	management	management	NOUN
ijtc-884	176	5	and	and	CCONJ
ijtc-884	176	6	policy	policy	NOUN
ijtc-884	176	7	journal	journal	NOUN
ijtc-884	176	8	,	,	PUNCT
ijtc-884	176	9	6(4	6(4	NUM
ijtc-884	176	10	)	)	PUNCT
ijtc-884	176	11	,	,	PUNCT
ijtc-884	176	12	475	475	NUM
ijtc-884	176	13	–	–	PUNCT
ijtc-884	176	14	497	497	NUM
ijtc-884	176	15	.	.	PUNCT
ijtc-884	177	1	https://doi.org/10.1108/sampj-09-2014-0051	https://doi.org/10.1108/sampj-09-2014-0051	PROPN
ijtc-884	177	2	cahaya	cahaya	PROPN
ijtc-884	177	3	,	,	PUNCT
ijtc-884	177	4	f.	f.	PROPN
ijtc-884	177	5	r.	r.	PROPN
ijtc-884	177	6	,	,	PUNCT
ijtc-884	177	7	porter	porter	NOUN
ijtc-884	177	8	,	,	PUNCT
ijtc-884	177	9	s.	s.	PROPN
ijtc-884	177	10	,	,	PUNCT
ijtc-884	177	11	tower	tower	NOUN
ijtc-884	177	12	,	,	PUNCT
ijtc-884	177	13	g.	g.	PROPN
ijtc-884	177	14	,	,	PUNCT
ijtc-884	177	15	&	&	CCONJ
ijtc-884	177	16	brown	brown	PROPN
ijtc-884	177	17	,	,	PUNCT
ijtc-884	177	18	a.	a.	NOUN
ijtc-884	177	19	(	(	PUNCT
ijtc-884	177	20	2017	2017	NUM
ijtc-884	177	21	)	)	PUNCT
ijtc-884	177	22	.	.	PUNCT
ijtc-884	178	1	coercive	coercive	ADJ
ijtc-884	178	2	pressures	pressure	NOUN
ijtc-884	178	3	on	on	ADP
ijtc-884	178	4	occupational	occupational	ADJ
ijtc-884	178	5	health	health	NOUN
ijtc-884	178	6	and	and	CCONJ
ijtc-884	178	7	safety	safety	NOUN
ijtc-884	178	8	disclosures	disclosure	NOUN
ijtc-884	178	9	.	.	PUNCT
ijtc-884	179	1	journal	journal	NOUN
ijtc-884	179	2	of	of	ADP
ijtc-884	179	3	accounting	account	VERB
ijtc-884	179	4	in	in	ADP
ijtc-884	179	5	emerging	emerge	VERB
ijtc-884	179	6	economies	economy	NOUN
ijtc-884	179	7	,	,	PUNCT
ijtc-884	179	8	7(3	7(3	NUM
ijtc-884	179	9	)	)	PUNCT
ijtc-884	179	10	,	,	PUNCT
ijtc-884	179	11	318–336	318–336	NUM
ijtc-884	179	12	.	.	PUNCT
ijtc-884	179	13	https://doi.org/10.1108/jaee-04-2015-0032	https://doi.org/10.1108/jaee-04-2015-0032	PUNCT
ijtc-884	180	1	che	che	PROPN
ijtc-884	180	2	abdul	abdul	PROPN
ijtc-884	180	3	rahman	rahman	PROPN
ijtc-884	180	4	,	,	PUNCT
ijtc-884	180	5	m.	m.	PROPN
ijtc-884	180	6	r.	r.	PROPN
ijtc-884	180	7	,	,	PUNCT
ijtc-884	180	8	yahya	yahya	PROPN
ijtc-884	180	9	,	,	PUNCT
ijtc-884	180	10	m.	m.	NOUN
ijtc-884	180	11	,	,	PUNCT
ijtc-884	180	12	&	&	CCONJ
ijtc-884	180	13	abdullah	abdullah	PROPN
ijtc-884	180	14	,	,	PUNCT
ijtc-884	180	15	m.	m.	NOUN
ijtc-884	180	16	(	(	PUNCT
ijtc-884	180	17	2018	2018	NUM
ijtc-884	180	18	)	)	PUNCT
ijtc-884	180	19	.	.	PUNCT
ijtc-884	181	1	occupational	occupational	ADJ
ijtc-884	181	2	health	health	PROPN
ijtc-884	181	3	and	and	CCONJ
ijtc-884	181	4	safety	safety	NOUN
ijtc-884	181	5	reports	report	NOUN
ijtc-884	181	6	:	:	PUNCT
ijtc-884	181	7	a	a	DET
ijtc-884	181	8	comparative	comparative	ADJ
ijtc-884	181	9	study	study	NOUN
ijtc-884	181	10	between	between	ADP
ijtc-884	181	11	malaysia	malaysia	PROPN
ijtc-884	181	12	and	and	CCONJ
ijtc-884	181	13	the	the	DET
ijtc-884	181	14	united	united	ADJ
ijtc-884	181	15	kingdom	kingdom	PROPN
ijtc-884	181	16	.	.	PUNCT
ijtc-884	182	1	asian	asian	ADJ
ijtc-884	182	2	journal	journal	PROPN
ijtc-884	182	3	of	of	ADP
ijtc-884	182	4	accounting	accounting	NOUN
ijtc-884	182	5	and	and	CCONJ
ijtc-884	182	6	governance	governance	NOUN
ijtc-884	182	7	,	,	PUNCT
ijtc-884	182	8	10	10	NUM
ijtc-884	182	9	,	,	PUNCT
ijtc-884	182	10	11–22	11–22	NUM
ijtc-884	182	11	.	.	PUNCT
ijtc-884	183	1	https://doi.org/10.17576/ajag-2018-10-02	https://doi.org/10.17576/ajag-2018-10-02	PROPN
ijtc-884	183	2	dewi	dewi	PROPN
ijtc-884	183	3	,	,	PUNCT
ijtc-884	183	4	m.	m.	PROPN
ijtc-884	183	5	a.	a.	PROPN
ijtc-884	183	6	b.	b.	PROPN
ijtc-884	183	7	c.	c.	PROPN
ijtc-884	183	8	,	,	PUNCT
ijtc-884	183	9	&	&	CCONJ
ijtc-884	183	10	budiasih	budiasih	PROPN
ijtc-884	183	11	,	,	PUNCT
ijtc-884	183	12	i.	i.	PROPN
ijtc-884	183	13	g.	g.	PROPN
ijtc-884	183	14	a.	a.	PROPN
ijtc-884	183	15	n.	n.	PROPN
ijtc-884	183	16	(	(	PUNCT
ijtc-884	183	17	2021	2021	NUM
ijtc-884	183	18	)	)	PUNCT
ijtc-884	183	19	.	.	PUNCT
ijtc-884	184	1	profitabilitas	profitabilita	NOUN
ijtc-884	184	2	,	,	PUNCT
ijtc-884	184	3	leverage	leverage	NOUN
ijtc-884	184	4	dan	dan	PROPN
ijtc-884	184	5	pengungkapan	pengungkapan	PROPN
ijtc-884	184	6	corporate	corporate	ADJ
ijtc-884	184	7	social	social	ADJ
ijtc-884	184	8	responsibility	responsibility	NOUN
ijtc-884	184	9	dengan	dengan	PROPN
ijtc-884	184	10	ukuran	ukuran	PROPN
ijtc-884	184	11	perusahaan	perusahaan	PROPN
ijtc-884	184	12	sebagai	sebagai	PROPN
ijtc-884	184	13	variabel	variabel	PROPN
ijtc-884	184	14	pemoderasi	pemoderasi	PROPN
ijtc-884	184	15	.	.	PUNCT
ijtc-884	185	1	ejurnal	ejurnal	PROPN
ijtc-884	185	2	akuntansi	akuntansi	PROPN
ijtc-884	185	3	,	,	PUNCT
ijtc-884	185	4	31(11	31(11	NUM
ijtc-884	185	5	)	)	PUNCT
ijtc-884	185	6	,	,	PUNCT
ijtc-884	185	7	2812	2812	NUM
ijtc-884	185	8	.	.	PUNCT
ijtc-884	186	1	https://doi.org/10.24843/eja.2021.v31.i11.p11	https://doi.org/10.24843/eja.2021.v31.i11.p11	PROPN
ijtc-884	186	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	186	3	https://doi.org/10.5465/amr.2007.25275678	https://doi.org/10.5465/amr.2007.25275678	NOUN
ijtc-884	186	4	https://doi.org/10.5430/ijfr.v9n4p88	https://doi.org/10.5430/ijfr.v9n4p88	PROPN
ijtc-884	187	1	https://doi.org/10.1108/09513570710748599	https://doi.org/10.1108/09513570710748599	ADV
ijtc-884	187	2	https://www.bpjsketenagakerjaan.go.id/laporan-keuangan.html	https://www.bpjsketenagakerjaan.go.id/laporan-keuangan.html	X
ijtc-884	187	3	https://doi.org/10.26686/lew.v0i0.1287	https://doi.org/10.26686/lew.v0i0.1287	PROPN
ijtc-884	187	4	https://doi.org/10.1108/sampj-09-2014-0051	https://doi.org/10.1108/sampj-09-2014-0051	PROPN
ijtc-884	188	1	https://doi.org/10.1108/jaee-04-2015-0032	https://doi.org/10.1108/jaee-04-2015-0032	ADP
ijtc-884	188	2	https://doi.org/10.17576/ajag-2018-10-02	https://doi.org/10.17576/ajag-2018-10-02	VERB
ijtc-884	188	3	https://doi.org/10.24843/eja.2021.v31.i11.p11	https://doi.org/10.24843/eja.2021.v31.i11.p11	ADJ
ijtc-884	188	4	determinants	determinant	NOUN
ijtc-884	188	5	of	of	ADP
ijtc-884	188	6	occupational	occupational	ADJ
ijtc-884	188	7	health	health	NOUN
ijtc-884	188	8	and	and	CCONJ
ijtc-884	188	9	safety	safety	NOUN
ijtc-884	188	10	disclosure	disclosure	NOUN
ijtc-884	188	11	:	:	PUNCT
ijtc-884	188	12	an	an	DET
ijtc-884	188	13	empirical	empirical	ADJ
ijtc-884	188	14	study	study	NOUN
ijtc-884	188	15	of	of	ADP
ijtc-884	188	16	property	property	NOUN
ijtc-884	188	17	,	,	PUNCT
ijtc-884	188	18	real	real	ADJ
ijtc-884	188	19	estate	estate	NOUN
ijtc-884	188	20	,	,	PUNCT
ijtc-884	188	21	and	and	CCONJ
ijtc-884	188	22	building	build	VERB
ijtc-884	188	23	construction	construction	NOUN
ijtc-884	188	24	companies	company	NOUN
ijtc-884	188	25	on	on	ADP
ijtc-884	188	26	idx	idx	PROPN
ijtc-884	188	27	)	)	PUNCT
ijtc-884	188	28	astuti	astuti	PROPN
ijtc-884	188	29	and	and	CCONJ
ijtc-884	188	30	aminah	aminah	PROPN
ijtc-884	188	31	714	714	NUM
ijtc-884	188	32	|	|	ADV
ijtc-884	188	33	ilomata	ilomata	PROPN
ijtc-884	188	34	international	international	ADJ
ijtc-884	188	35	journal	journal	NOUN
ijtc-884	188	36	of	of	ADP
ijtc-884	188	37	tax	tax	PROPN
ijtc-884	188	38	&	&	CCONJ
ijtc-884	188	39	accounting	accounting	PROPN
ijtc-884	188	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	188	41	dewi	dewi	PROPN
ijtc-884	188	42	,	,	PUNCT
ijtc-884	188	43	n.	n.	PROPN
ijtc-884	188	44	k.	k.	PROPN
ijtc-884	188	45	a.	a.	PROPN
ijtc-884	188	46	t.	t.	PROPN
ijtc-884	188	47	,	,	PUNCT
ijtc-884	188	48	&	&	CCONJ
ijtc-884	188	49	sari	sari	NOUN
ijtc-884	188	50	,	,	PUNCT
ijtc-884	188	51	m.	m.	NOUN
ijtc-884	188	52	m.	m.	PROPN
ijtc-884	188	53	r.	r.	PROPN
ijtc-884	188	54	(	(	PUNCT
ijtc-884	188	55	2019	2019	NUM
ijtc-884	188	56	)	)	PUNCT
ijtc-884	188	57	.	.	PUNCT
ijtc-884	189	1	pengaruh	pengaruh	NOUN
ijtc-884	189	2	ukuran	ukuran	PROPN
ijtc-884	189	3	perusahaan	perusahaan	PROPN
ijtc-884	189	4	,	,	PUNCT
ijtc-884	189	5	leverage	leverage	NOUN
ijtc-884	189	6	,	,	PUNCT
ijtc-884	189	7	dan	dan	PROPN
ijtc-884	189	8	profitabilitas	profitabilitas	PROPN
ijtc-884	189	9	pada	pada	PROPN
ijtc-884	189	10	csr	csr	PROPN
ijtc-884	189	11	disclosure	disclosure	NOUN
ijtc-884	189	12	.	.	PUNCT
ijtc-884	190	1	e	e	X
ijtc-884	190	2	-	-	ADJ
ijtc-884	190	3	jurnal	jurnal	ADJ
ijtc-884	190	4	akuntansi	akuntansi	PROPN
ijtc-884	190	5	,	,	PUNCT
ijtc-884	190	6	27(3	27(3	NUM
ijtc-884	190	7	)	)	PUNCT
ijtc-884	190	8	,	,	PUNCT
ijtc-884	190	9	1956	1956	NUM
ijtc-884	190	10	.	.	PUNCT
ijtc-884	191	1	https://doi.org/10.24843/eja.2019.v27.i03.p12	https://doi.org/10.24843/eja.2019.v27.i03.p12	AUX
ijtc-884	191	2	dixon	dixon	PROPN
ijtc-884	191	3	,	,	PUNCT
ijtc-884	191	4	s.	s.	PROPN
ijtc-884	191	5	m.	m.	PROPN
ijtc-884	191	6	,	,	PUNCT
ijtc-884	191	7	searcy	searcy	PROPN
ijtc-884	191	8	,	,	PUNCT
ijtc-884	191	9	c.	c.	PROPN
ijtc-884	191	10	,	,	PUNCT
ijtc-884	191	11	&	&	CCONJ
ijtc-884	191	12	patrick	patrick	PROPN
ijtc-884	191	13	neumann	neumann	PROPN
ijtc-884	191	14	,	,	PUNCT
ijtc-884	191	15	w.	w.	PROPN
ijtc-884	191	16	(	(	PUNCT
ijtc-884	191	17	2019	2019	NUM
ijtc-884	191	18	)	)	PUNCT
ijtc-884	191	19	.	.	PUNCT
ijtc-884	192	1	reporting	report	VERB
ijtc-884	192	2	within	within	ADP
ijtc-884	192	3	the	the	DET
ijtc-884	192	4	corridor	corridor	NOUN
ijtc-884	192	5	of	of	ADP
ijtc-884	192	6	conformance	conformance	NOUN
ijtc-884	192	7	:	:	PUNCT
ijtc-884	192	8	managerial	managerial	ADJ
ijtc-884	192	9	perspectives	perspective	NOUN
ijtc-884	192	10	on	on	ADP
ijtc-884	192	11	work	work	NOUN
ijtc-884	192	12	environment	environment	NOUN
ijtc-884	192	13	disclosures	disclosure	NOUN
ijtc-884	192	14	in	in	ADP
ijtc-884	192	15	corporate	corporate	ADJ
ijtc-884	192	16	social	social	ADJ
ijtc-884	192	17	responsibility	responsibility	NOUN
ijtc-884	192	18	reporting	reporting	NOUN
ijtc-884	192	19	.	.	PUNCT
ijtc-884	193	1	sustainability	sustainability	NOUN
ijtc-884	193	2	(	(	PUNCT
ijtc-884	193	3	switzerland	switzerland	PROPN
ijtc-884	193	4	)	)	PUNCT
ijtc-884	193	5	,	,	PUNCT
ijtc-884	193	6	11(14	11(14	NUM
ijtc-884	193	7	)	)	PUNCT
ijtc-884	193	8	.	.	PUNCT
ijtc-884	194	1	https://doi.org/10.3390/su11143825	https://doi.org/10.3390/su11143825	PRON
ijtc-884	194	2	font	font	NOUN
ijtc-884	194	3	,	,	PUNCT
ijtc-884	194	4	x.	x.	PROPN
ijtc-884	194	5	,	,	PUNCT
ijtc-884	194	6	walmsley	walmsley	PROPN
ijtc-884	194	7	,	,	PUNCT
ijtc-884	194	8	a.	a.	PROPN
ijtc-884	194	9	,	,	PUNCT
ijtc-884	194	10	cogotti	cogotti	PROPN
ijtc-884	194	11	,	,	PUNCT
ijtc-884	194	12	s.	s.	PROPN
ijtc-884	194	13	,	,	PUNCT
ijtc-884	194	14	mccombes	mccombes	PROPN
ijtc-884	194	15	,	,	PUNCT
ijtc-884	194	16	l.	l.	PROPN
ijtc-884	194	17	,	,	PUNCT
ijtc-884	194	18	&	&	CCONJ
ijtc-884	194	19	häusler	häusler	NOUN
ijtc-884	194	20	,	,	PUNCT
ijtc-884	194	21	n.	n.	NOUN
ijtc-884	194	22	(	(	PUNCT
ijtc-884	194	23	2012	2012	NUM
ijtc-884	194	24	)	)	PUNCT
ijtc-884	194	25	.	.	PUNCT
ijtc-884	195	1	corporate	corporate	ADJ
ijtc-884	195	2	social	social	ADJ
ijtc-884	195	3	responsibility	responsibility	NOUN
ijtc-884	195	4	:	:	PUNCT
ijtc-884	195	5	the	the	DET
ijtc-884	195	6	disclosure	disclosure	NOUN
ijtc-884	195	7	-	-	PUNCT
ijtc-884	195	8	performance	performance	NOUN
ijtc-884	195	9	gap	gap	NOUN
ijtc-884	195	10	.	.	PUNCT
ijtc-884	196	1	tourism	tourism	NOUN
ijtc-884	196	2	management	management	NOUN
ijtc-884	196	3	,	,	PUNCT
ijtc-884	196	4	33(6	33(6	PROPN
ijtc-884	196	5	)	)	PUNCT
ijtc-884	196	6	,	,	PUNCT
ijtc-884	196	7	1544–1553	1544–1553	NUM
ijtc-884	196	8	.	.	PUNCT
ijtc-884	197	1	https://doi.org/10.1016/j.tourman.2012.02.012	https://doi.org/10.1016/j.tourman.2012.02.012	PROPN
ijtc-884	197	2	freeman	freeman	PROPN
ijtc-884	197	3	,	,	PUNCT
ijtc-884	197	4	r.	r.	PROPN
ijtc-884	197	5	e.	e.	PROPN
ijtc-884	197	6	(	(	PUNCT
ijtc-884	197	7	1984	1984	NUM
ijtc-884	197	8	)	)	PUNCT
ijtc-884	197	9	.	.	PUNCT
ijtc-884	198	1	strategic	strategic	ADJ
ijtc-884	198	2	management	management	NOUN
ijtc-884	198	3	.	.	PUNCT
ijtc-884	199	1	in	in	ADP
ijtc-884	199	2	pitman	pitman	PROPN
ijtc-884	199	3	publishing	publishing	PROPN
ijtc-884	199	4	inc	inc	PROPN
ijtc-884	199	5	.	.	PROPN
ijtc-884	199	6	ghozali	ghozali	PROPN
ijtc-884	199	7	,	,	PUNCT
ijtc-884	199	8	i.	i.	PROPN
ijtc-884	199	9	(	(	PUNCT
ijtc-884	199	10	2018	2018	NUM
ijtc-884	199	11	)	)	PUNCT
ijtc-884	199	12	.	.	PUNCT
ijtc-884	200	1	aplikasi	aplikasi	PROPN
ijtc-884	200	2	analisis	analisis	PROPN
ijtc-884	200	3	multivariate	multivariate	PROPN
ijtc-884	200	4	dengan	dengan	PROPN
ijtc-884	200	5	program	program	PROPN
ijtc-884	200	6	ibm	ibm	PROPN
ijtc-884	200	7	spss	spss	PROPN
ijtc-884	200	8	25	25	NUM
ijtc-884	200	9	.	.	PUNCT
ijtc-884	201	1	semarang	semarang	PROPN
ijtc-884	201	2	:	:	PUNCT
ijtc-884	202	1	badan	badan	PROPN
ijtc-884	202	2	penerbit	penerbit	PROPN
ijtc-884	202	3	universitas	universita	NOUN
ijtc-884	202	4	diponegoro	diponegoro	PROPN
ijtc-884	202	5	.	.	PUNCT
ijtc-884	203	1	global	global	ADJ
ijtc-884	203	2	reporting	reporting	NOUN
ijtc-884	203	3	initiative	initiative	NOUN
ijtc-884	203	4	.	.	PUNCT
ijtc-884	204	1	(	(	PUNCT
ijtc-884	204	2	2018	2018	NUM
ijtc-884	204	3	)	)	PUNCT
ijtc-884	204	4	.	.	PUNCT
ijtc-884	205	1	gri	gri	PROPN
ijtc-884	205	2	403	403	NUM
ijtc-884	205	3	:	:	PUNCT
ijtc-884	205	4	occupational	occupational	ADJ
ijtc-884	205	5	health	health	NOUN
ijtc-884	205	6	and	and	CCONJ
ijtc-884	205	7	safety	safety	NOUN
ijtc-884	205	8	.	.	PUNCT
ijtc-884	206	1	gri	gri	NOUN
ijtc-884	206	2	standards	standard	NOUN
ijtc-884	206	3	.	.	PUNCT
ijtc-884	207	1	https://www.globalreporting.org/standards/gri-standards-download-center/	https://www.globalreporting.org/standards/gri-standards-download-center/	PROPN
ijtc-884	207	2	hamdani	hamdani	PROPN
ijtc-884	207	3	,	,	PUNCT
ijtc-884	208	1	s.	s.	PROPN
ijtc-884	208	2	p.	p.	PROPN
ijtc-884	208	3	,	,	PUNCT
ijtc-884	208	4	yuliandari	yuliandari	PROPN
ijtc-884	208	5	,	,	PUNCT
ijtc-884	208	6	w.	w.	PROPN
ijtc-884	208	7	s.	s.	PROPN
ijtc-884	208	8	,	,	PUNCT
ijtc-884	208	9	&	&	CCONJ
ijtc-884	208	10	budiono	budiono	PROPN
ijtc-884	208	11	,	,	PUNCT
ijtc-884	208	12	e.	e.	PROPN
ijtc-884	208	13	(	(	PUNCT
ijtc-884	208	14	2017	2017	NUM
ijtc-884	208	15	)	)	PUNCT
ijtc-884	208	16	.	.	PUNCT
ijtc-884	209	1	kepemilikan	kepemilikan	PROPN
ijtc-884	209	2	saham	saham	PROPN
ijtc-884	209	3	publik	publik	PROPN
ijtc-884	209	4	dan	dan	PROPN
ijtc-884	209	5	return	return	PROPN
ijtc-884	209	6	on	on	ADP
ijtc-884	209	7	assets	asset	NOUN
ijtc-884	209	8	terhadap	terhadap	PROPN
ijtc-884	209	9	pengungkapan	pengungkapan	VERB
ijtc-884	209	10	corporate	corporate	ADJ
ijtc-884	209	11	social	social	ADJ
ijtc-884	209	12	responsibility	responsibility	NOUN
ijtc-884	209	13	.	.	PUNCT
ijtc-884	210	1	jrak	jrak	NOUN
ijtc-884	210	2	,	,	PUNCT
ijtc-884	210	3	9(1	9(1	NUM
ijtc-884	210	4	)	)	PUNCT
ijtc-884	210	5	,	,	PUNCT
ijtc-884	210	6	47	47	NUM
ijtc-884	210	7	.	.	PUNCT
ijtc-884	211	1	https://doi.org/10.23969/jrak.v9i1.368	https://doi.org/10.23969/jrak.v9i1.368	PROPN
ijtc-884	211	2	hasanuddin	hasanuddin	VERB
ijtc-884	211	3	.	.	PUNCT
ijtc-884	212	1	(	(	PUNCT
ijtc-884	212	2	2022	2022	NUM
ijtc-884	212	3	)	)	PUNCT
ijtc-884	212	4	.	.	PUNCT
ijtc-884	213	1	konstruksi	konstruksi	PROPN
ijtc-884	213	2	penyumbang	penyumbang	PROPN
ijtc-884	213	3	terbesar	terbesar	PROPN
ijtc-884	213	4	kecelakaan	kecelakaan	PROPN
ijtc-884	213	5	kerja	kerja	PROPN
ijtc-884	213	6	di	di	PROPN
ijtc-884	213	7	indonesia	indonesia	PROPN
ijtc-884	213	8	konstruksi	konstruksi	PROPN
ijtc-884	213	9	media	media	PROPN
ijtc-884	213	10	.	.	PUNCT
ijtc-884	214	1	konstruksi	konstruksi	PROPN
ijtc-884	214	2	media	medium	NOUN
ijtc-884	214	3	.	.	PUNCT
ijtc-884	215	1	https://konstruksimedia.com/konstruksi-penyumbang-terbesarkecelakaan-kerja-di-indonesia/	https://konstruksimedia.com/konstruksi-penyumbang-terbesarkecelakaan-kerja-di-indonesia/	NOUN
ijtc-884	215	2	hermawan	hermawan	NOUN
ijtc-884	215	3	,	,	PUNCT
ijtc-884	215	4	a.	a.	NOUN
ijtc-884	215	5	,	,	PUNCT
ijtc-884	215	6	&	&	CCONJ
ijtc-884	215	7	gunardi	gunardi	PROPN
ijtc-884	215	8	,	,	PUNCT
ijtc-884	215	9	a.	a.	NOUN
ijtc-884	215	10	(	(	PUNCT
ijtc-884	215	11	2019	2019	NUM
ijtc-884	215	12	)	)	PUNCT
ijtc-884	215	13	.	.	PUNCT
ijtc-884	216	1	motivation	motivation	NOUN
ijtc-884	216	2	for	for	ADP
ijtc-884	216	3	disclosure	disclosure	NOUN
ijtc-884	216	4	of	of	ADP
ijtc-884	216	5	corporate	corporate	ADJ
ijtc-884	216	6	social	social	ADJ
ijtc-884	216	7	responsibility	responsibility	NOUN
ijtc-884	216	8	:	:	PUNCT
ijtc-884	216	9	evidence	evidence	NOUN
ijtc-884	216	10	from	from	ADP
ijtc-884	216	11	banking	bank	VERB
ijtc-884	216	12	industry	industry	NOUN
ijtc-884	216	13	in	in	ADP
ijtc-884	216	14	indonesia	indonesia	PROPN
ijtc-884	216	15	.	.	PUNCT
ijtc-884	217	1	entrepreneurship	entrepreneurship	NOUN
ijtc-884	217	2	and	and	CCONJ
ijtc-884	217	3	sustainability	sustainability	NOUN
ijtc-884	217	4	issues	issue	NOUN
ijtc-884	217	5	,	,	PUNCT
ijtc-884	217	6	6(3	6(3	NUM
ijtc-884	217	7	)	)	PUNCT
ijtc-884	217	8	,	,	PUNCT
ijtc-884	217	9	1297–1306	1297–1306	NOUN
ijtc-884	217	10	.	.	PUNCT
ijtc-884	218	1	https://doi.org/10.9770/jesi.2019.6.3(17	https://doi.org/10.9770/jesi.2019.6.3(17	NOUN
ijtc-884	218	2	)	)	PUNCT
ijtc-884	218	3	undang	undang	PROPN
ijtc-884	218	4	-	-	PUNCT
ijtc-884	218	5	undang	undang	PROPN
ijtc-884	218	6	nomor	nomor	PROPN
ijtc-884	218	7	13	13	NUM
ijtc-884	218	8	tahun	tahun	PROPN
ijtc-884	218	9	2003	2003	NUM
ijtc-884	218	10	tentang	tentang	PROPN
ijtc-884	218	11	ketenagakerjaan	ketenagakerjaan	PROPN
ijtc-884	218	12	,	,	PUNCT
ijtc-884	218	13	(	(	PUNCT
ijtc-884	218	14	2003	2003	NUM
ijtc-884	218	15	)	)	PUNCT
ijtc-884	218	16	.	.	PUNCT
ijtc-884	219	1	irmayanti	irmayanti	PROPN
ijtc-884	219	2	,	,	PUNCT
ijtc-884	219	3	k.	k.	PROPN
ijtc-884	219	4	n.	n.	PROPN
ijtc-884	219	5	d.	d.	PROPN
ijtc-884	219	6	,	,	PUNCT
ijtc-884	219	7	&	&	CCONJ
ijtc-884	219	8	mimba	mimba	PROPN
ijtc-884	219	9	,	,	PUNCT
ijtc-884	219	10	n.	n.	PROPN
ijtc-884	219	11	p.	p.	PROPN
ijtc-884	220	1	s.	s.	PROPN
ijtc-884	220	2	h.	h.	PROPN
ijtc-884	220	3	(	(	PUNCT
ijtc-884	220	4	2018	2018	NUM
ijtc-884	220	5	)	)	PUNCT
ijtc-884	220	6	.	.	PUNCT
ijtc-884	221	1	pengaruh	pengaruh	NOUN
ijtc-884	221	2	profitabilitas	profitabilita	NOUN
ijtc-884	221	3	,	,	PUNCT
ijtc-884	221	4	leverage	leverage	NOUN
ijtc-884	221	5	dan	dan	PROPN
ijtc-884	221	6	kepemilikan	kepemilikan	PROPN
ijtc-884	221	7	asing	asing	PROPN
ijtc-884	221	8	pada	pada	PROPN
ijtc-884	221	9	pengungkapan	pengungkapan	PROPN
ijtc-884	221	10	corporate	corporate	ADJ
ijtc-884	221	11	social	social	ADJ
ijtc-884	221	12	responsibility	responsibility	NOUN
ijtc-884	221	13	dengan	dengan	PROPN
ijtc-884	221	14	ukuran	ukuran	PROPN
ijtc-884	221	15	perusahaan	perusahaan	PROPN
ijtc-884	221	16	sebagai	sebagai	PROPN
ijtc-884	221	17	variabel	variabel	PROPN
ijtc-884	221	18	moderasi	moderasi	PROPN
ijtc-884	221	19	.	.	PUNCT
ijtc-884	222	1	e	e	X
ijtc-884	222	2	-	-	ADJ
ijtc-884	222	3	jurnal	jurnal	ADJ
ijtc-884	222	4	akuntansi	akuntansi	PROPN
ijtc-884	222	5	,	,	PUNCT
ijtc-884	222	6	23	23	NUM
ijtc-884	222	7	,	,	PUNCT
ijtc-884	222	8	1932	1932	NUM
ijtc-884	222	9	.	.	PUNCT
ijtc-884	223	1	https://doi.org/10.24843/eja.2018.v23.i03.p12	https://doi.org/10.24843/eja.2018.v23.i03.p12	PROPN
ijtc-884	223	2	islam	islam	PROPN
ijtc-884	223	3	,	,	PUNCT
ijtc-884	223	4	m.	m.	NOUN
ijtc-884	223	5	a.	a.	PROPN
ijtc-884	223	6	,	,	PUNCT
ijtc-884	223	7	&	&	CCONJ
ijtc-884	223	8	deegan	deegan	PROPN
ijtc-884	223	9	,	,	PUNCT
ijtc-884	223	10	c.	c.	PROPN
ijtc-884	223	11	(	(	PUNCT
ijtc-884	223	12	2010	2010	NUM
ijtc-884	223	13	)	)	PUNCT
ijtc-884	223	14	.	.	PUNCT
ijtc-884	224	1	media	medium	NOUN
ijtc-884	224	2	pressures	pressure	NOUN
ijtc-884	224	3	and	and	CCONJ
ijtc-884	224	4	corporate	corporate	ADJ
ijtc-884	224	5	disclosure	disclosure	NOUN
ijtc-884	224	6	of	of	ADP
ijtc-884	224	7	social	social	ADJ
ijtc-884	224	8	responsibility	responsibility	NOUN
ijtc-884	224	9	performance	performance	NOUN
ijtc-884	224	10	information	information	NOUN
ijtc-884	224	11	:	:	PUNCT
ijtc-884	224	12	a	a	DET
ijtc-884	224	13	study	study	NOUN
ijtc-884	224	14	of	of	ADP
ijtc-884	224	15	two	two	NUM
ijtc-884	224	16	global	global	ADJ
ijtc-884	224	17	clothing	clothing	NOUN
ijtc-884	224	18	and	and	CCONJ
ijtc-884	224	19	sports	sport	NOUN
ijtc-884	224	20	retail	retail	ADJ
ijtc-884	224	21	companies	company	NOUN
ijtc-884	224	22	.	.	PUNCT
ijtc-884	225	1	accounting	accounting	NOUN
ijtc-884	225	2	and	and	CCONJ
ijtc-884	225	3	business	business	NOUN
ijtc-884	225	4	research	research	NOUN
ijtc-884	225	5	,	,	PUNCT
ijtc-884	225	6	40(2	40(2	NUM
ijtc-884	225	7	)	)	PUNCT
ijtc-884	225	8	,	,	PUNCT
ijtc-884	225	9	131–148	131–148	NUM
ijtc-884	225	10	.	.	PUNCT
ijtc-884	225	11	https://doi.org/10.1080/00014788.2010.9663388	https://doi.org/10.1080/00014788.2010.9663388	PROPN
ijtc-884	226	1	kasmir	kasmir	PROPN
ijtc-884	226	2	.	.	PUNCT
ijtc-884	227	1	(	(	PUNCT
ijtc-884	227	2	2019	2019	NUM
ijtc-884	227	3	)	)	PUNCT
ijtc-884	227	4	.	.	PUNCT
ijtc-884	228	1	analisis	analisis	ADJ
ijtc-884	228	2	laporan	laporan	ADJ
ijtc-884	228	3	keuangan	keuangan	NOUN
ijtc-884	228	4	.	.	PUNCT
ijtc-884	229	1	depok	depok	PROPN
ijtc-884	229	2	:	:	PUNCT
ijtc-884	229	3	rajawali	rajawali	VERB
ijtc-884	229	4	pers	per	NOUN
ijtc-884	229	5	.	.	PUNCT
ijtc-884	230	1	kriyantono	kriyantono	PROPN
ijtc-884	230	2	,	,	PUNCT
ijtc-884	230	3	r.	r.	PROPN
ijtc-884	230	4	(	(	PUNCT
ijtc-884	230	5	2017	2017	NUM
ijtc-884	230	6	)	)	PUNCT
ijtc-884	230	7	.	.	PUNCT
ijtc-884	231	1	teori	teori	PROPN
ijtc-884	231	2	-	-	PUNCT
ijtc-884	231	3	teori	teori	PROPN
ijtc-884	231	4	public	public	ADJ
ijtc-884	231	5	relations	relation	NOUN
ijtc-884	231	6	perspektif	perspektif	PROPN
ijtc-884	231	7	barat	barat	PROPN
ijtc-884	231	8	&	&	CCONJ
ijtc-884	231	9	lokal	lokal	PROPN
ijtc-884	231	10	:	:	PUNCT
ijtc-884	231	11	aplikasi	aplikasi	PROPN
ijtc-884	231	12	penelitian	penelitian	PROPN
ijtc-884	231	13	&	&	CCONJ
ijtc-884	231	14	praktik	praktik	PROPN
ijtc-884	231	15	.	.	PUNCT
ijtc-884	232	1	kencana	kencana	PROPN
ijtc-884	232	2	.	.	PUNCT
ijtc-884	233	1	https://books.google.co.id/books?id=i-vndwaaqbaj	https://books.google.co.id/books?id=i-vndwaaqbaj	PROPN
ijtc-884	233	2	mayorova	mayorova	PROPN
ijtc-884	233	3	,	,	PUNCT
ijtc-884	233	4	e.	e.	PROPN
ijtc-884	233	5	(	(	PUNCT
ijtc-884	233	6	2019	2019	NUM
ijtc-884	233	7	)	)	PUNCT
ijtc-884	233	8	.	.	PUNCT
ijtc-884	234	1	corporate	corporate	ADJ
ijtc-884	234	2	social	social	ADJ
ijtc-884	234	3	responsibility	responsibility	NOUN
ijtc-884	234	4	disclosure	disclosure	NOUN
ijtc-884	234	5	:	:	PUNCT
ijtc-884	234	6	evidence	evidence	NOUN
ijtc-884	234	7	from	from	ADP
ijtc-884	234	8	the	the	DET
ijtc-884	234	9	european	european	ADJ
ijtc-884	234	10	retail	retail	ADJ
ijtc-884	234	11	sector	sector	NOUN
ijtc-884	234	12	.	.	PUNCT
ijtc-884	235	1	entrepreneurship	entrepreneurship	NOUN
ijtc-884	235	2	and	and	CCONJ
ijtc-884	235	3	sustainability	sustainability	NOUN
ijtc-884	235	4	issues	issue	NOUN
ijtc-884	235	5	,	,	PUNCT
ijtc-884	235	6	7(2	7(2	NUM
ijtc-884	235	7	)	)	PUNCT
ijtc-884	235	8	,	,	PUNCT
ijtc-884	235	9	891–905	891–905	NUM
ijtc-884	235	10	.	.	PUNCT
ijtc-884	236	1	https://doi.org/10.9770/jesi.2019.7.2(7	https://doi.org/10.9770/jesi.2019.7.2(7	NOUN
ijtc-884	236	2	)	)	PUNCT
ijtc-884	236	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	237	1	https://doi.org/10.24843/eja.2019.v27.i03.p12	https://doi.org/10.24843/eja.2019.v27.i03.p12	ADP
ijtc-884	237	2	https://doi.org/10.3390/su11143825	https://doi.org/10.3390/su11143825	PRON
ijtc-884	237	3	https://doi.org/10.1016/j.tourman.2012.02.012	https://doi.org/10.1016/j.tourman.2012.02.012	PROPN
ijtc-884	237	4	https://www.globalreporting.org/standards/gri-standards-download-center/	https://www.globalreporting.org/standards/gri-standards-download-center/	PROPN
ijtc-884	237	5	https://doi.org/10.23969/jrak.v9i1.368	https://doi.org/10.23969/jrak.v9i1.368	NOUN
ijtc-884	237	6	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	PROPN
ijtc-884	237	7	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	https://konstruksimedia.com/konstruksi-penyumbang-terbesar-kecelakaan-kerja-di-indonesia/	PROPN
ijtc-884	237	8	https://doi.org/10.9770/jesi.2019.6.3(17	https://doi.org/10.9770/jesi.2019.6.3(17	PROPN
ijtc-884	237	9	)	)	PUNCT
ijtc-884	237	10	https://doi.org/10.24843/eja.2018.v23.i03.p12	https://doi.org/10.24843/eja.2018.v23.i03.p12	PROPN
ijtc-884	237	11	https://doi.org/10.1080/00014788.2010.9663388	https://doi.org/10.1080/00014788.2010.9663388	PROPN
ijtc-884	237	12	https://books.google.co.id/books?id=i-vndwaaqbaj	https://books.google.co.id/books?id=i-vndwaaqbaj	PROPN
ijtc-884	237	13	https://doi.org/10.9770/jesi.2019.7.2(7	https://doi.org/10.9770/jesi.2019.7.2(7	NOUN
ijtc-884	237	14	)	)	PUNCT
ijtc-884	237	15	determinants	determinant	NOUN
ijtc-884	237	16	of	of	ADP
ijtc-884	237	17	occupational	occupational	ADJ
ijtc-884	237	18	health	health	NOUN
ijtc-884	237	19	and	and	CCONJ
ijtc-884	237	20	safety	safety	NOUN
ijtc-884	237	21	disclosure	disclosure	NOUN
ijtc-884	237	22	:	:	PUNCT
ijtc-884	237	23	an	an	DET
ijtc-884	237	24	empirical	empirical	ADJ
ijtc-884	237	25	study	study	NOUN
ijtc-884	237	26	of	of	ADP
ijtc-884	237	27	property	property	NOUN
ijtc-884	237	28	,	,	PUNCT
ijtc-884	237	29	real	real	ADJ
ijtc-884	237	30	estate	estate	NOUN
ijtc-884	237	31	,	,	PUNCT
ijtc-884	237	32	and	and	CCONJ
ijtc-884	237	33	building	build	VERB
ijtc-884	237	34	construction	construction	NOUN
ijtc-884	237	35	companies	company	NOUN
ijtc-884	237	36	on	on	ADP
ijtc-884	237	37	idx	idx	PROPN
ijtc-884	237	38	)	)	PUNCT
ijtc-884	237	39	astuti	astuti	PROPN
ijtc-884	237	40	and	and	CCONJ
ijtc-884	237	41	aminah	aminah	PROPN
ijtc-884	237	42	715	715	NUM
ijtc-884	237	43	|	|	ADV
ijtc-884	237	44	ilomata	ilomata	PROPN
ijtc-884	237	45	international	international	ADJ
ijtc-884	237	46	journal	journal	NOUN
ijtc-884	237	47	of	of	ADP
ijtc-884	237	48	tax	tax	PROPN
ijtc-884	237	49	&	&	CCONJ
ijtc-884	237	50	accounting	accounting	PROPN
ijtc-884	237	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-884	237	52	neumann	neumann	PROPN
ijtc-884	237	53	,	,	PUNCT
ijtc-884	237	54	w.	w.	PROPN
ijtc-884	237	55	p.	p.	PROPN
ijtc-884	237	56	,	,	PUNCT
ijtc-884	237	57	dixon	dixon	PROPN
ijtc-884	237	58	,	,	PUNCT
ijtc-884	237	59	s.	s.	PROPN
ijtc-884	237	60	m.	m.	PROPN
ijtc-884	237	61	,	,	PUNCT
ijtc-884	237	62	&	&	CCONJ
ijtc-884	237	63	nordvall	nordvall	PROPN
ijtc-884	237	64	,	,	PUNCT
ijtc-884	237	65	a.	a.	NOUN
ijtc-884	237	66	c.	c.	PROPN
ijtc-884	237	67	(	(	PUNCT
ijtc-884	237	68	2014	2014	NUM
ijtc-884	237	69	)	)	PUNCT
ijtc-884	237	70	.	.	PUNCT
ijtc-884	238	1	consumer	consumer	NOUN
ijtc-884	238	2	demand	demand	NOUN
ijtc-884	238	3	as	as	ADP
ijtc-884	238	4	a	a	DET
ijtc-884	238	5	driver	driver	NOUN
ijtc-884	238	6	of	of	ADP
ijtc-884	238	7	improved	improved	ADJ
ijtc-884	238	8	working	working	NOUN
ijtc-884	238	9	conditions	condition	NOUN
ijtc-884	238	10	:	:	PUNCT
ijtc-884	238	11	the	the	DET
ijtc-884	238	12	“	"	PUNCT
ijtc-884	238	13	ergo	ergo	NOUN
ijtc-884	238	14	-	-	PUNCT
ijtc-884	238	15	brand	brand	NOUN
ijtc-884	238	16	”	"	PUNCT
ijtc-884	238	17	proposition	proposition	NOUN
ijtc-884	238	18	.	.	PUNCT
ijtc-884	239	1	ergonomics	ergonomic	NOUN
ijtc-884	239	2	,	,	PUNCT
ijtc-884	239	3	57(8	57(8	NUM
ijtc-884	239	4	)	)	PUNCT
ijtc-884	239	5	,	,	PUNCT
ijtc-884	239	6	1113–1126	1113–1126	NUM
ijtc-884	239	7	.	.	PUNCT
ijtc-884	239	8	https://doi.org/10.1080/00140139.2014.917203	https://doi.org/10.1080/00140139.2014.917203	PROPN
ijtc-884	239	9	nikolaou	nikolaou	PROPN
ijtc-884	239	10	,	,	PUNCT
ijtc-884	239	11	i.	i.	PROPN
ijtc-884	239	12	e.	e.	PROPN
ijtc-884	239	13	(	(	PUNCT
ijtc-884	239	14	2016	2016	NUM
ijtc-884	239	15	)	)	PUNCT
ijtc-884	239	16	.	.	PUNCT
ijtc-884	240	1	occupational	occupational	ADJ
ijtc-884	240	2	health	health	NOUN
ijtc-884	240	3	and	and	CCONJ
ijtc-884	240	4	safety	safety	NOUN
ijtc-884	240	5	within	within	ADP
ijtc-884	240	6	corporate	corporate	ADJ
ijtc-884	240	7	social	social	ADJ
ijtc-884	240	8	responsibility	responsibility	NOUN
ijtc-884	240	9	context	context	NOUN
ijtc-884	240	10	:	:	PUNCT
ijtc-884	240	11	a	a	DET
ijtc-884	240	12	balanced	balanced	ADJ
ijtc-884	240	13	scorecard	scorecard	NOUN
ijtc-884	240	14	dynamic	dynamic	ADJ
ijtc-884	240	15	decision	decision	NOUN
ijtc-884	240	16	making	make	VERB
ijtc-884	240	17	model	model	NOUN
ijtc-884	240	18	.	.	PUNCT
ijtc-884	241	1	international	international	ADJ
ijtc-884	241	2	journal	journal	NOUN
ijtc-884	241	3	of	of	ADP
ijtc-884	241	4	decision	decision	NOUN
ijtc-884	241	5	support	support	NOUN
ijtc-884	241	6	systems	system	NOUN
ijtc-884	241	7	,	,	PUNCT
ijtc-884	241	8	2(1–3	2(1–3	PROPN
ijtc-884	241	9	)	)	PUNCT
ijtc-884	241	10	,	,	PUNCT
ijtc-884	241	11	54	54	NUM
ijtc-884	241	12	.	.	PUNCT
ijtc-884	242	1	https://doi.org/10.1504/ijdss.2016.10002685	https://doi.org/10.1504/ijdss.2016.10002685	PROPN
ijtc-884	242	2	oktavianawati	oktavianawati	PROPN
ijtc-884	242	3	,	,	PUNCT
ijtc-884	242	4	l.	l.	PROPN
ijtc-884	242	5	,	,	PUNCT
ijtc-884	242	6	&	&	CCONJ
ijtc-884	242	7	wahyuningrum	wahyuningrum	PROPN
ijtc-884	242	8	,	,	PUNCT
ijtc-884	242	9	i.	i.	PROPN
ijtc-884	242	10	f.	f.	PROPN
ijtc-884	242	11	s.	s.	PROPN
ijtc-884	242	12	(	(	PUNCT
ijtc-884	242	13	2019	2019	NUM
ijtc-884	242	14	)	)	PUNCT
ijtc-884	242	15	.	.	PUNCT
ijtc-884	243	1	factors	factor	NOUN
ijtc-884	243	2	affecting	affect	VERB
ijtc-884	243	3	corporate	corporate	ADJ
ijtc-884	243	4	social	social	ADJ
ijtc-884	243	5	responsibility	responsibility	NOUN
ijtc-884	243	6	(	(	PUNCT
ijtc-884	243	7	csr	csr	NOUN
ijtc-884	243	8	)	)	PUNCT
ijtc-884	243	9	disclosure	disclosure	NOUN
ijtc-884	243	10	.	.	PUNCT
ijtc-884	244	1	accounting	account	VERB
ijtc-884	244	2	analysis	analysis	NOUN
ijtc-884	244	3	journal	journal	NOUN
ijtc-884	244	4	,	,	PUNCT
ijtc-884	244	5	8(2	8(2	NUM
ijtc-884	244	6	)	)	PUNCT
ijtc-884	244	7	,	,	PUNCT
ijtc-884	244	8	110–117	110–117	NUM
ijtc-884	244	9	.	.	PUNCT
ijtc-884	245	1	https://doi.org/10.15294/aaj.v8i2.22745	https://doi.org/10.15294/aaj.v8i2.22745	PROPN
ijtc-884	245	2	santo	santo	PROPN
ijtc-884	245	3	,	,	PUNCT
ijtc-884	245	4	g.	g.	PROPN
ijtc-884	245	5	i.	i.	PROPN
ijtc-884	245	6	(	(	PUNCT
ijtc-884	245	7	2022	2022	NUM
ijtc-884	245	8	)	)	PUNCT
ijtc-884	245	9	.	.	PUNCT
ijtc-884	246	1	faktor	faktor	NOUN
ijtc-884	246	2	-	-	PUNCT
ijtc-884	246	3	faktor	faktor	PROPN
ijtc-884	246	4	yang	yang	PROPN
ijtc-884	246	5	mempengaruhi	mempengaruhi	PROPN
ijtc-884	246	6	pengungkapan	pengungkapan	PROPN
ijtc-884	246	7	corporate	corporate	ADJ
ijtc-884	246	8	social	social	ADJ
ijtc-884	246	9	responsibility	responsibility	NOUN
ijtc-884	246	10	.	.	PUNCT
ijtc-884	247	1	jurnal	jurnal	ADJ
ijtc-884	247	2	bisnis	bisnis	PROPN
ijtc-884	247	3	dan	dan	PROPN
ijtc-884	247	4	akuntansi	akuntansi	PROPN
ijtc-884	247	5	,	,	PUNCT
ijtc-884	247	6	24(1	24(1	NUM
ijtc-884	247	7	)	)	PUNCT
ijtc-884	247	8	,	,	PUNCT
ijtc-884	247	9	171–184	171–184	NUM
ijtc-884	247	10	.	.	PUNCT
ijtc-884	248	1	https://doi.org/10.34208/jba.v24i1.1166	https://doi.org/10.34208/jba.v24i1.1166	PROPN
ijtc-884	248	2	schnackenberg	schnackenberg	PROPN
ijtc-884	248	3	,	,	PUNCT
ijtc-884	248	4	a.	a.	PROPN
ijtc-884	248	5	k.	k.	PROPN
ijtc-884	248	6	,	,	PUNCT
ijtc-884	248	7	&	&	CCONJ
ijtc-884	248	8	tomlinson	tomlinson	PROPN
ijtc-884	248	9	,	,	PUNCT
ijtc-884	248	10	e.	e.	PROPN
ijtc-884	248	11	c.	c.	PROPN
ijtc-884	248	12	(	(	PUNCT
ijtc-884	248	13	2016	2016	NUM
ijtc-884	248	14	)	)	PUNCT
ijtc-884	248	15	.	.	PUNCT
ijtc-884	249	1	organizational	organizational	ADJ
ijtc-884	249	2	transparency	transparency	NOUN
ijtc-884	249	3	:	:	PUNCT
ijtc-884	249	4	a	a	DET
ijtc-884	249	5	new	new	ADJ
ijtc-884	249	6	perspective	perspective	NOUN
ijtc-884	249	7	on	on	ADP
ijtc-884	249	8	managing	manage	VERB
ijtc-884	249	9	trust	trust	NOUN
ijtc-884	249	10	in	in	ADP
ijtc-884	249	11	organization	organization	NOUN
ijtc-884	249	12	-	-	PUNCT
ijtc-884	249	13	stakeholder	stakeholder	NOUN
ijtc-884	249	14	relationships	relationship	NOUN
ijtc-884	249	15	.	.	PUNCT
ijtc-884	250	1	journal	journal	NOUN
ijtc-884	250	2	of	of	ADP
ijtc-884	250	3	management	management	NOUN
ijtc-884	250	4	,	,	PUNCT
ijtc-884	250	5	42(7	42(7	NOUN
ijtc-884	250	6	)	)	PUNCT
ijtc-884	250	7	,	,	PUNCT
ijtc-884	250	8	1784–1810	1784–1810	NUM
ijtc-884	250	9	.	.	PUNCT
ijtc-884	251	1	https://doi.org/10.1177/0149206314525202	https://doi.org/10.1177/0149206314525202	PROPN
ijtc-884	251	2	sirait	sirait	PROPN
ijtc-884	251	3	,	,	PUNCT
ijtc-884	251	4	p.	p.	NOUN
ijtc-884	251	5	(	(	PUNCT
ijtc-884	251	6	2019	2019	NUM
ijtc-884	251	7	)	)	PUNCT
ijtc-884	251	8	.	.	PUNCT
ijtc-884	252	1	analisis	analisis	ADJ
ijtc-884	252	2	laporan	laporan	ADJ
ijtc-884	252	3	keuangan	keuangan	NOUN
ijtc-884	252	4	(	(	PUNCT
ijtc-884	252	5	edisi	edisi	VERB
ijtc-884	252	6	2	2	NUM
ijtc-884	252	7	)	)	PUNCT
ijtc-884	252	8	.	.	PUNCT
ijtc-884	253	1	yogyakarta	yogyakarta	PROPN
ijtc-884	253	2	:	:	PUNCT
ijtc-884	254	1	expert	expert	NOUN
ijtc-884	254	2	.	.	PUNCT
ijtc-884	255	1	sujarweni	sujarweni	PROPN
ijtc-884	255	2	,	,	PUNCT
ijtc-884	255	3	v.	v.	ADP
ijtc-884	255	4	w.	w.	PROPN
ijtc-884	255	5	(	(	PUNCT
ijtc-884	255	6	2019	2019	NUM
ijtc-884	255	7	)	)	PUNCT
ijtc-884	255	8	.	.	PUNCT
ijtc-884	256	1	analisis	analisis	ADJ
ijtc-884	256	2	laporan	laporan	ADJ
ijtc-884	256	3	keuangan	keuangan	NOUN
ijtc-884	256	4	 	 	SPACE
ijtc-884	256	5	:	:	PUNCT
ijtc-884	256	6	teori	teori	PROPN
ijtc-884	256	7	,	,	PUNCT
ijtc-884	256	8	aplikasi	aplikasi	PROPN
ijtc-884	256	9	,	,	PUNCT
ijtc-884	256	10	&	&	CCONJ
ijtc-884	256	11	hasil	hasil	PROPN
ijtc-884	256	12	penelitian	penelitian	PROPN
ijtc-884	256	13	.	.	PUNCT
ijtc-884	257	1	yogyakarta	yogyakarta	PROPN
ijtc-884	257	2	:	:	PUNCT
ijtc-884	257	3	pustaka	pustaka	PROPN
ijtc-884	257	4	baru	baru	NOUN
ijtc-884	257	5	press	press	NOUN
ijtc-884	257	6	.	.	PUNCT
ijtc-884	258	1	sunarsih	sunarsih	PROPN
ijtc-884	258	2	,	,	PUNCT
ijtc-884	258	3	u.	u.	PROPN
ijtc-884	258	4	,	,	PUNCT
ijtc-884	258	5	&	&	CCONJ
ijtc-884	258	6	nurhikmah	nurhikmah	PROPN
ijtc-884	258	7	,	,	PUNCT
ijtc-884	258	8	n.	n.	NOUN
ijtc-884	258	9	(	(	PUNCT
ijtc-884	258	10	2017	2017	NUM
ijtc-884	258	11	)	)	PUNCT
ijtc-884	258	12	.	.	PUNCT
ijtc-884	259	1	determinant	determinant	ADJ
ijtc-884	259	2	of	of	ADP
ijtc-884	259	3	the	the	DET
ijtc-884	259	4	corporate	corporate	ADJ
ijtc-884	259	5	social	social	ADJ
ijtc-884	259	6	responsibility	responsibility	NOUN
ijtc-884	259	7	disclosure	disclosure	NOUN
ijtc-884	259	8	.	.	PUNCT
ijtc-884	260	1	etikonomi	etikonomi	VERB
ijtc-884	260	2	,	,	PUNCT
ijtc-884	260	3	16(2	16(2	NUM
ijtc-884	260	4	)	)	PUNCT
ijtc-884	260	5	,	,	PUNCT
ijtc-884	260	6	161–172	161–172	NUM
ijtc-884	260	7	.	.	PUNCT
ijtc-884	261	1	https://doi.org/10.15408/etk.v16i2.5236	https://doi.org/10.15408/etk.v16i2.5236	PROPN
ijtc-884	261	2	suprasto	suprasto	NOUN
ijtc-884	261	3	,	,	PUNCT
ijtc-884	261	4	h.	h.	PROPN
ijtc-884	261	5	b.	b.	PROPN
ijtc-884	261	6	,	,	PUNCT
ijtc-884	261	7	&	&	CCONJ
ijtc-884	261	8	haryanti	haryanti	PROPN
ijtc-884	261	9	,	,	PUNCT
ijtc-884	261	10	a.	a.	PROPN
ijtc-884	261	11	p.	p.	PROPN
ijtc-884	261	12	s.	s.	PROPN
ijtc-884	261	13	(	(	PUNCT
ijtc-884	261	14	2019	2019	NUM
ijtc-884	261	15	)	)	PUNCT
ijtc-884	261	16	.	.	PUNCT
ijtc-884	262	1	pengaruh	pengaruh	PROPN
ijtc-884	262	2	karakteristik	karakteristik	PROPN
ijtc-884	262	3	perusahaan	perusahaan	PROPN
ijtc-884	262	4	pada	pada	PROPN
ijtc-884	262	5	pengungkapan	pengungkapan	PROPN
ijtc-884	262	6	tanggung	tanggung	PROPN
ijtc-884	262	7	jawab	jawab	PROPN
ijtc-884	262	8	sosial	sosial	PROPN
ijtc-884	262	9	perusahaan	perusahaan	PROPN
ijtc-884	262	10	.	.	PUNCT
ijtc-884	263	1	jurnal	jurnal	PROPN
ijtc-884	263	2	ilmiah	ilmiah	PROPN
ijtc-884	263	3	akuntansi	akuntansi	PROPN
ijtc-884	263	4	dan	dan	PROPN
ijtc-884	263	5	bisnis	bisnis	PROPN
ijtc-884	263	6	,	,	PUNCT
ijtc-884	263	7	14(2	14(2	NUM
ijtc-884	263	8	)	)	PUNCT
ijtc-884	263	9	,	,	PUNCT
ijtc-884	263	10	219	219	NUM
ijtc-884	263	11	.	.	PUNCT
ijtc-884	264	1	https://doi.org/10.24843/jiab.2019.v14.i02.p07	https://doi.org/10.24843/jiab.2019.v14.i02.p07	PROPN
ijtc-884	264	2	tsalis	tsalis	PROPN
ijtc-884	264	3	,	,	PUNCT
ijtc-884	264	4	t.	t.	PROPN
ijtc-884	264	5	a.	a.	PROPN
ijtc-884	264	6	,	,	PUNCT
ijtc-884	264	7	stylianou	stylianou	NOUN
ijtc-884	264	8	,	,	PUNCT
ijtc-884	264	9	m.	m.	NOUN
ijtc-884	264	10	s.	s.	PROPN
ijtc-884	264	11	,	,	PUNCT
ijtc-884	264	12	&	&	CCONJ
ijtc-884	264	13	nikolaou	nikolaou	PROPN
ijtc-884	264	14	,	,	PUNCT
ijtc-884	264	15	i.	i.	PROPN
ijtc-884	264	16	e.	e.	PROPN
ijtc-884	264	17	(	(	PUNCT
ijtc-884	264	18	2018	2018	NUM
ijtc-884	264	19	)	)	PUNCT
ijtc-884	264	20	.	.	PUNCT
ijtc-884	265	1	evaluating	evaluate	VERB
ijtc-884	265	2	the	the	DET
ijtc-884	265	3	quality	quality	NOUN
ijtc-884	265	4	of	of	ADP
ijtc-884	265	5	corporate	corporate	ADJ
ijtc-884	265	6	social	social	ADJ
ijtc-884	265	7	responsibility	responsibility	NOUN
ijtc-884	265	8	reports	report	VERB
ijtc-884	265	9	:	:	PUNCT
ijtc-884	265	10	the	the	DET
ijtc-884	265	11	case	case	NOUN
ijtc-884	265	12	of	of	ADP
ijtc-884	265	13	occupational	occupational	ADJ
ijtc-884	265	14	health	health	NOUN
ijtc-884	265	15	and	and	CCONJ
ijtc-884	265	16	safety	safety	NOUN
ijtc-884	265	17	disclosures	disclosure	NOUN
ijtc-884	265	18	.	.	PUNCT
ijtc-884	266	1	safety	safety	NOUN
ijtc-884	266	2	science	science	NOUN
ijtc-884	266	3	,	,	PUNCT
ijtc-884	266	4	109	109	NUM
ijtc-884	266	5	,	,	PUNCT
ijtc-884	266	6	313–323	313–323	NUM
ijtc-884	266	7	.	.	PUNCT
ijtc-884	267	1	https://doi.org/10.1016/j.ssci.2018.06.015	https://doi.org/10.1016/j.ssci.2018.06.015	NUM
ijtc-884	267	2	utamie	utamie	PROPN
ijtc-884	267	3	,	,	PUNCT
ijtc-884	267	4	d.	d.	PROPN
ijtc-884	267	5	n.	n.	PROPN
ijtc-884	267	6	,	,	PUNCT
ijtc-884	267	7	akram	akram	PROPN
ijtc-884	267	8	,	,	PUNCT
ijtc-884	267	9	a.	a.	NOUN
ijtc-884	267	10	,	,	PUNCT
ijtc-884	267	11	&	&	CCONJ
ijtc-884	267	12	nugraha	nugraha	PROPN
ijtc-884	267	13	ardana	ardana	PROPN
ijtc-884	267	14	putra	putra	PROPN
ijtc-884	267	15	,	,	PUNCT
ijtc-884	267	16	i.	i.	PROPN
ijtc-884	267	17	n.	n.	PROPN
ijtc-884	267	18	(	(	PUNCT
ijtc-884	267	19	2020	2020	NUM
ijtc-884	267	20	)	)	PUNCT
ijtc-884	267	21	.	.	PUNCT
ijtc-884	268	1	analisis	analisis	ADJ
ijtc-884	268	2	faktor	faktor	NOUN
ijtc-884	268	3	-	-	PUNCT
ijtc-884	268	4	faktor	faktor	NOUN
ijtc-884	268	5	yang	yang	PROPN
ijtc-884	268	6	mempengaruhi	mempengaruhi	PROPN
ijtc-884	268	7	csr	csr	PROPN
ijtc-884	268	8	disclosure	disclosure	PROPN
ijtc-884	268	9	pada	pada	PROPN
ijtc-884	268	10	perusahaan	perusahaan	PROPN
ijtc-884	268	11	manufaktur	manufaktur	PROPN
ijtc-884	268	12	yang	yang	PROPN
ijtc-884	268	13	terdaftar	terdaftar	PROPN
ijtc-884	268	14	di	di	PROPN
ijtc-884	268	15	bei	bei	PROPN
ijtc-884	268	16	periode	periode	PROPN
ijtc-884	268	17	2016	2016	NUM
ijtc-884	268	18	-	-	SYM
ijtc-884	268	19	2018	2018	NUM
ijtc-884	268	20	.	.	PUNCT
ijtc-884	269	1	e	e	X
ijtc-884	269	2	-	-	ADJ
ijtc-884	269	3	jurnal	jurnal	ADJ
ijtc-884	269	4	akuntansi	akuntansi	PROPN
ijtc-884	269	5	,	,	PUNCT
ijtc-884	269	6	30(1	30(1	NUM
ijtc-884	269	7	)	)	PUNCT
ijtc-884	269	8	,	,	PUNCT
ijtc-884	269	9	265	265	NUM
ijtc-884	269	10	.	.	PUNCT
ijtc-884	270	1	https://doi.org/10.24843/eja.2020.v30.i01.p20	https://doi.org/10.24843/eja.2020.v30.i01.p20	NUM
ijtc-884	270	2	widodo	widodo	NOUN
ijtc-884	270	3	,	,	PUNCT
ijtc-884	270	4	d.	d.	PROPN
ijtc-884	270	5	s.	s.	PROPN
ijtc-884	270	6	(	(	PUNCT
ijtc-884	270	7	2021	2021	NUM
ijtc-884	270	8	)	)	PUNCT
ijtc-884	270	9	.	.	PUNCT
ijtc-884	271	1	keselamatan	keselamatan	PROPN
ijtc-884	271	2	dan	dan	PROPN
ijtc-884	271	3	kesehatan	kesehatan	PROPN
ijtc-884	271	4	kerja	kerja	PROPN
ijtc-884	271	5	:	:	PUNCT
ijtc-884	271	6	manajemen	manajemen	PROPN
ijtc-884	271	7	dan	dan	PROPN
ijtc-884	271	8	implementasi	implementasi	PROPN
ijtc-884	271	9	k3	k3	VERB
ijtc-884	271	10	di	di	PROPN
ijtc-884	271	11	tempat	tempat	PROPN
ijtc-884	271	12	kerja	kerja	PROPN
ijtc-884	271	13	(	(	PUNCT
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ijtc-884	272	2	:	:	PUNCT
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ijtc-884	274	12	.	.	PUNCT
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ijtc-884	275	4	social	social	ADJ
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ijtc-884	275	6	disclosure	disclosure	NOUN
ijtc-884	275	7	:	:	PUNCT
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ijtc-884	275	15	firms	firm	NOUN
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ijtc-884	276	7	ekonomi	ekonomi	PROPN
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ijtc-884	276	9	pgri	pgri	NOUN
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ijtc-884	276	11	barat	barat	PROPN
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ijtc-884	276	15	,	,	PUNCT
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ijtc-884	276	17	.	.	PUNCT
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ijtc-884	279	2	riset	riset	PROPN
ijtc-884	279	3	akuntansi	akuntansi	PROPN
ijtc-884	279	4	dan	dan	PROPN
ijtc-884	279	5	keuangan	keuangan	PROPN
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ijtc-884	279	9	,	,	PUNCT
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ijtc-884	279	11	.	.	PUNCT
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