id	sid	tid	token	lemma	pos
ijtc-900	1	1	the	the	DET
ijtc-900	1	2	illomata	illomata	PROPN
ijtc-900	1	3	international	international	PROPN
ijtc-900	1	4	journal	journal	PROPN
ijtc-900	1	5	of	of	ADP
ijtc-900	1	6	management	management	NOUN
ijtc-900	1	7	ilomata	ilomata	PROPN
ijtc-900	1	8	international	international	ADJ
ijtc-900	1	9	journal	journal	NOUN
ijtc-900	1	10	of	of	ADP
ijtc-900	1	11	tax	tax	PROPN
ijtc-900	1	12	&	&	CCONJ
ijtc-900	1	13	accounting	account	VERB
ijtc-900	1	14	p	p	PROPN
ijtc-900	1	15	-	-	PUNCT
ijtc-900	1	16	issn	issn	NOUN
ijtc-900	1	17	:	:	PUNCT
ijtc-900	1	18	2714	2714	NUM
ijtc-900	1	19	-	-	SYM
ijtc-900	1	20	9838	9838	NUM
ijtc-900	1	21	;	;	PUNCT
ijtc-900	1	22	e	e	X
ijtc-900	1	23	-	-	PUNCT
ijtc-900	1	24	issn	issn	NOUN
ijtc-900	1	25	:	:	PUNCT
ijtc-900	1	26	2714	2714	NUM
ijtc-900	1	27	-	-	SYM
ijtc-900	1	28	9846	9846	NUM
ijtc-900	1	29	volume	volume	NOUN
ijtc-900	1	30	4	4	NUM
ijtc-900	1	31	,	,	PUNCT
ijtc-900	1	32	issue	issue	NOUN
ijtc-900	1	33	4	4	NUM
ijtc-900	1	34	,	,	PUNCT
ijtc-900	1	35	october	october	PROPN
ijtc-900	1	36	2023	2023	NUM
ijtc-900	1	37	page	page	NOUN
ijtc-900	1	38	no	no	NOUN
ijtc-900	1	39	.	.	NOUN
ijtc-900	1	40	863	863	NUM
ijtc-900	1	41	-	-	SYM
ijtc-900	1	42	877	877	NUM
ijtc-900	1	43	863	863	NUM
ijtc-900	1	44	|	|	ADV
ijtc-900	1	45	ilomata	ilomata	PROPN
ijtc-900	1	46	international	international	ADJ
ijtc-900	1	47	journal	journal	NOUN
ijtc-900	1	48	of	of	ADP
ijtc-900	1	49	tax	tax	PROPN
ijtc-900	1	50	&	&	CCONJ
ijtc-900	1	51	accounting	account	VERB
ijtc-900	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	1	53	analysis	analysis	NOUN
ijtc-900	1	54	of	of	ADP
ijtc-900	1	55	current	current	ADJ
ijtc-900	1	56	ratio	ratio	NOUN
ijtc-900	1	57	,	,	PUNCT
ijtc-900	1	58	debt	debt	NOUN
ijtc-900	1	59	ratio	ratio	NOUN
ijtc-900	1	60	,	,	PUNCT
ijtc-900	1	61	net	net	ADJ
ijtc-900	1	62	profit	profit	NOUN
ijtc-900	1	63	margin	margin	NOUN
ijtc-900	1	64	,	,	PUNCT
ijtc-900	1	65	and	and	CCONJ
ijtc-900	1	66	total	total	ADJ
ijtc-900	1	67	asset	asset	NOUN
ijtc-900	1	68	turnover	turnover	NOUN
ijtc-900	1	69	change	change	NOUN
ijtc-900	1	70	in	in	ADP
ijtc-900	1	71	income	income	NOUN
ijtc-900	1	72	(	(	PUNCT
ijtc-900	1	73	study	study	NOUN
ijtc-900	1	74	of	of	ADP
ijtc-900	1	75	multinational	multinational	ADJ
ijtc-900	1	76	companies	company	NOUN
ijtc-900	1	77	listed	list	VERB
ijtc-900	1	78	on	on	ADP
ijtc-900	1	79	the	the	DET
ijtc-900	1	80	idx	idx	NOUN
ijtc-900	1	81	for	for	ADP
ijtc-900	1	82	the	the	DET
ijtc-900	1	83	2020	2020	NUM
ijtc-900	1	84	-	-	SYM
ijtc-900	1	85	2022	2022	NUM
ijtc-900	1	86	period	period	NOUN
ijtc-900	1	87	)	)	PUNCT
ijtc-900	1	88	sutri	sutri	PROPN
ijtc-900	1	89	handayani1	handayani1	PROPN
ijtc-900	1	90	,	,	PUNCT
ijtc-900	1	91	djoko	djoko	PROPN
ijtc-900	1	92	suhardjanto2	suhardjanto2	PROPN
ijtc-900	1	93	,	,	PUNCT
ijtc-900	1	94	e	e	PROPN
ijtc-900	1	95	.	.	PUNCT
ijtc-900	2	1	muhtar3	muhtar3	PROPN
ijtc-900	2	2	,	,	PUNCT
ijtc-900	2	3	setianingtyas	setianingtyas	PROPN
ijtc-900	2	4	honggowati4	honggowati4	PROPN
ijtc-900	2	5	1234	1234	NUM
ijtc-900	2	6	universitas	universitas	PROPN
ijtc-900	2	7	sebelas	sebelas	PROPN
ijtc-900	2	8	maret	maret	PROPN
ijtc-900	2	9	,	,	PUNCT
ijtc-900	2	10	indonesia	indonesia	PROPN
ijtc-900	2	11	correspondent	correspondent	NOUN
ijtc-900	2	12	:	:	PUNCT
ijtc-900	2	13	sutrihandayani@unisda.ac.id1	sutrihandayani@unisda.ac.id1	ADV
ijtc-900	2	14	received	receive	VERB
ijtc-900	2	15	:	:	PUNCT
ijtc-900	2	16	august	august	PROPN
ijtc-900	2	17	25	25	NUM
ijtc-900	2	18	,	,	PUNCT
ijtc-900	2	19	2023	2023	NUM
ijtc-900	2	20	accepted	accept	VERB
ijtc-900	2	21	:	:	PUNCT
ijtc-900	2	22	october	october	PROPN
ijtc-900	2	23	21	21	NUM
ijtc-900	2	24	,	,	PUNCT
ijtc-900	2	25	2023	2023	NUM
ijtc-900	2	26	published	publish	VERB
ijtc-900	2	27	:	:	PUNCT
ijtc-900	2	28	october	october	PROPN
ijtc-900	2	29	31	31	NUM
ijtc-900	2	30	,	,	PUNCT
ijtc-900	2	31	2023	2023	NUM
ijtc-900	2	32	citation	citation	NOUN
ijtc-900	2	33	:	:	PUNCT
ijtc-900	2	34	handayani	handayani	PROPN
ijtc-900	2	35	,	,	PUNCT
ijtc-900	2	36	s.	s.	PROPN
ijtc-900	2	37	,	,	PUNCT
ijtc-900	2	38	suhardjanto	suhardjanto	PROPN
ijtc-900	2	39	,	,	PUNCT
ijtc-900	2	40	d.	d.	PROPN
ijtc-900	2	41	,	,	PUNCT
ijtc-900	2	42	muhtar	muhtar	PROPN
ijtc-900	2	43	,	,	PUNCT
ijtc-900	2	44	e.	e.	PROPN
ijtc-900	2	45	,	,	PUNCT
ijtc-900	2	46	honggowati	honggowati	PROPN
ijtc-900	2	47	,	,	PUNCT
ijtc-900	2	48	s.	s.	PROPN
ijtc-900	2	49	(	(	PUNCT
ijtc-900	2	50	2023	2023	NUM
ijtc-900	2	51	)	)	PUNCT
ijtc-900	2	52	.	.	PUNCT
ijtc-900	3	1	analysis	analysis	NOUN
ijtc-900	3	2	of	of	ADP
ijtc-900	3	3	current	current	ADJ
ijtc-900	3	4	ratio	ratio	NOUN
ijtc-900	3	5	,	,	PUNCT
ijtc-900	3	6	debt	debt	NOUN
ijtc-900	3	7	ratio	ratio	NOUN
ijtc-900	3	8	,	,	PUNCT
ijtc-900	3	9	net	net	ADJ
ijtc-900	3	10	profit	profit	NOUN
ijtc-900	3	11	margin	margin	NOUN
ijtc-900	3	12	,	,	PUNCT
ijtc-900	3	13	and	and	CCONJ
ijtc-900	3	14	total	total	ADJ
ijtc-900	3	15	asset	asset	NOUN
ijtc-900	3	16	turnover	turnover	NOUN
ijtc-900	3	17	change	change	NOUN
ijtc-900	3	18	in	in	ADP
ijtc-900	3	19	income	income	NOUN
ijtc-900	3	20	(	(	PUNCT
ijtc-900	3	21	study	study	NOUN
ijtc-900	3	22	of	of	ADP
ijtc-900	3	23	multinational	multinational	ADJ
ijtc-900	3	24	companies	company	NOUN
ijtc-900	3	25	listed	list	VERB
ijtc-900	3	26	on	on	ADP
ijtc-900	3	27	the	the	DET
ijtc-900	3	28	idx	idx	NOUN
ijtc-900	3	29	for	for	ADP
ijtc-900	3	30	the	the	DET
ijtc-900	3	31	2020	2020	NUM
ijtc-900	3	32	-	-	SYM
ijtc-900	3	33	2022	2022	NUM
ijtc-900	3	34	period	period	NOUN
ijtc-900	3	35	)	)	PUNCT
ijtc-900	3	36	.	.	PUNCT
ijtc-900	4	1	ilomata	ilomata	PROPN
ijtc-900	4	2	international	international	ADJ
ijtc-900	4	3	journal	journal	NOUN
ijtc-900	4	4	of	of	ADP
ijtc-900	4	5	tax	tax	NOUN
ijtc-900	4	6	and	and	CCONJ
ijtc-900	4	7	accounting	accounting	NOUN
ijtc-900	4	8	,	,	PUNCT
ijtc-900	4	9	4(4	4(4	NUM
ijtc-900	4	10	)	)	PUNCT
ijtc-900	4	11	,	,	PUNCT
ijtc-900	4	12	863	863	NUM
ijtc-900	4	13	-	-	SYM
ijtc-900	4	14	877	877	NUM
ijtc-900	4	15	.	.	PUNCT
ijtc-900	4	16	https://doi.org/10.52728/ijtc.v4i4.900	https://doi.org/10.52728/ijtc.v4i4.900	NOUN
ijtc-900	4	17	abstract	abstract	NOUN
ijtc-900	4	18	:	:	PUNCT
ijtc-900	4	19	a	a	DET
ijtc-900	4	20	change	change	NOUN
ijtc-900	4	21	in	in	ADP
ijtc-900	4	22	profit	profit	NOUN
ijtc-900	4	23	is	be	AUX
ijtc-900	4	24	a	a	DET
ijtc-900	4	25	condition	condition	NOUN
ijtc-900	4	26	in	in	ADP
ijtc-900	4	27	which	which	PRON
ijtc-900	4	28	a	a	DET
ijtc-900	4	29	company	company	NOUN
ijtc-900	4	30	over	over	ADP
ijtc-900	4	31	a	a	DET
ijtc-900	4	32	period	period	NOUN
ijtc-900	4	33	of	of	ADP
ijtc-900	4	34	time	time	NOUN
ijtc-900	4	35	has	have	VERB
ijtc-900	4	36	an	an	DET
ijtc-900	4	37	increase	increase	NOUN
ijtc-900	4	38	or	or	CCONJ
ijtc-900	4	39	decrease	decrease	NOUN
ijtc-900	4	40	in	in	ADP
ijtc-900	4	41	profits	profit	NOUN
ijtc-900	4	42	compared	compare	VERB
ijtc-900	4	43	to	to	ADP
ijtc-900	4	44	the	the	DET
ijtc-900	4	45	previous	previous	ADJ
ijtc-900	4	46	period	period	NOUN
ijtc-900	4	47	.	.	PUNCT
ijtc-900	5	1	failure	failure	NOUN
ijtc-900	5	2	to	to	PART
ijtc-900	5	3	make	make	VERB
ijtc-900	5	4	a	a	DET
ijtc-900	5	5	profit	profit	NOUN
ijtc-900	5	6	will	will	AUX
ijtc-900	5	7	seriously	seriously	ADV
ijtc-900	5	8	affect	affect	VERB
ijtc-900	5	9	business	business	NOUN
ijtc-900	5	10	operations	operation	NOUN
ijtc-900	5	11	.	.	PUNCT
ijtc-900	6	1	in	in	ADP
ijtc-900	6	2	the	the	DET
ijtc-900	6	3	short	short	ADJ
ijtc-900	6	4	term	term	NOUN
ijtc-900	6	5	,	,	PUNCT
ijtc-900	6	6	losses	loss	NOUN
ijtc-900	6	7	may	may	AUX
ijtc-900	6	8	not	not	PART
ijtc-900	6	9	matter	matter	VERB
ijtc-900	6	10	unless	unless	SCONJ
ijtc-900	6	11	the	the	DET
ijtc-900	6	12	business	business	NOUN
ijtc-900	6	13	suffers	suffer	VERB
ijtc-900	6	14	a	a	DET
ijtc-900	6	15	substantial	substantial	ADJ
ijtc-900	6	16	loss	loss	NOUN
ijtc-900	6	17	.	.	PUNCT
ijtc-900	7	1	the	the	DET
ijtc-900	7	2	purpose	purpose	NOUN
ijtc-900	7	3	of	of	ADP
ijtc-900	7	4	this	this	DET
ijtc-900	7	5	research	research	NOUN
ijtc-900	7	6	is	be	AUX
ijtc-900	7	7	to	to	PART
ijtc-900	7	8	empirically	empirically	ADV
ijtc-900	7	9	examine	examine	VERB
ijtc-900	7	10	if	if	SCONJ
ijtc-900	7	11	the	the	DET
ijtc-900	7	12	ratios	ratio	NOUN
ijtc-900	7	13	of	of	ADP
ijtc-900	7	14	current	current	ADJ
ijtc-900	7	15	,	,	PUNCT
ijtc-900	7	16	debt	debt	NOUN
ijtc-900	7	17	,	,	PUNCT
ijtc-900	7	18	net	net	ADJ
ijtc-900	7	19	profit	profit	NOUN
ijtc-900	7	20	margin	margin	NOUN
ijtc-900	7	21	,	,	PUNCT
ijtc-900	7	22	and	and	CCONJ
ijtc-900	7	23	total	total	ADJ
ijtc-900	7	24	asset	asset	NOUN
ijtc-900	7	25	turnover	turnover	NOUN
ijtc-900	7	26	have	have	VERB
ijtc-900	7	27	a	a	DET
ijtc-900	7	28	significant	significant	ADJ
ijtc-900	7	29	impact	impact	NOUN
ijtc-900	7	30	on	on	ADP
ijtc-900	7	31	the	the	DET
ijtc-900	7	32	growth	growth	NOUN
ijtc-900	7	33	of	of	ADP
ijtc-900	7	34	income	income	NOUN
ijtc-900	7	35	for	for	ADP
ijtc-900	7	36	mncs	mncs	PROPN
ijtc-900	7	37	included	include	VERB
ijtc-900	7	38	in	in	ADP
ijtc-900	7	39	the	the	DET
ijtc-900	7	40	idx	idx	NOUN
ijtc-900	7	41	index	index	NOUN
ijtc-900	7	42	between	between	ADP
ijtc-900	7	43	the	the	DET
ijtc-900	7	44	years	year	NOUN
ijtc-900	7	45	2020	2020	NUM
ijtc-900	7	46	and	and	CCONJ
ijtc-900	7	47	2022	2022	NUM
ijtc-900	7	48	.	.	PUNCT
ijtc-900	8	1	this	this	DET
ijtc-900	8	2	kind	kind	NOUN
ijtc-900	8	3	of	of	ADP
ijtc-900	8	4	study	study	NOUN
ijtc-900	8	5	is	be	AUX
ijtc-900	8	6	quantitative	quantitative	ADJ
ijtc-900	8	7	and	and	CCONJ
ijtc-900	8	8	makes	make	VERB
ijtc-900	8	9	use	use	NOUN
ijtc-900	8	10	of	of	ADP
ijtc-900	8	11	already	already	ADV
ijtc-900	8	12	collected	collect	VERB
ijtc-900	8	13	data	datum	NOUN
ijtc-900	8	14	.	.	PUNCT
ijtc-900	9	1	for	for	ADP
ijtc-900	9	2	the	the	DET
ijtc-900	9	3	years	year	NOUN
ijtc-900	9	4	2020	2020	NUM
ijtc-900	9	5	-	-	SYM
ijtc-900	9	6	2022	2022	NUM
ijtc-900	9	7	,	,	PUNCT
ijtc-900	9	8	this	this	DET
ijtc-900	9	9	research	research	NOUN
ijtc-900	9	10	focuses	focus	VERB
ijtc-900	9	11	on	on	ADP
ijtc-900	9	12	american	american	PROPN
ijtc-900	9	13	mncs	mncs	PROPN
ijtc-900	9	14	trading	trading	PROPN
ijtc-900	9	15	on	on	ADP
ijtc-900	9	16	the	the	DET
ijtc-900	9	17	indonesia	indonesia	PROPN
ijtc-900	9	18	stock	stock	PROPN
ijtc-900	9	19	exchange	exchange	PROPN
ijtc-900	9	20	(	(	PUNCT
ijtc-900	9	21	idx	idx	PROPN
ijtc-900	9	22	)	)	PUNCT
ijtc-900	9	23	.	.	PUNCT
ijtc-900	10	1	a	a	DET
ijtc-900	10	2	total	total	NOUN
ijtc-900	10	3	of	of	ADP
ijtc-900	10	4	68	68	NUM
ijtc-900	10	5	samples	sample	NOUN
ijtc-900	10	6	were	be	AUX
ijtc-900	10	7	collected	collect	VERB
ijtc-900	10	8	for	for	ADP
ijtc-900	10	9	this	this	DET
ijtc-900	10	10	investigation	investigation	NOUN
ijtc-900	10	11	through	through	ADP
ijtc-900	10	12	a	a	DET
ijtc-900	10	13	purposive	purposive	ADJ
ijtc-900	10	14	sampling	sampling	NOUN
ijtc-900	10	15	strategy	strategy	NOUN
ijtc-900	10	16	.	.	PUNCT
ijtc-900	11	1	several	several	ADJ
ijtc-900	11	2	different	different	ADJ
ijtc-900	11	3	types	type	NOUN
ijtc-900	11	4	of	of	ADP
ijtc-900	11	5	statistical	statistical	ADJ
ijtc-900	11	6	tests	test	NOUN
ijtc-900	11	7	(	(	PUNCT
ijtc-900	11	8	descriptive	descriptive	ADJ
ijtc-900	11	9	,	,	PUNCT
ijtc-900	11	10	multiple	multiple	ADJ
ijtc-900	11	11	regression	regression	NOUN
ijtc-900	11	12	,	,	PUNCT
ijtc-900	11	13	traditional	traditional	ADJ
ijtc-900	11	14	,	,	PUNCT
ijtc-900	11	15	and	and	CCONJ
ijtc-900	11	16	hypothesis	hypothesis	NOUN
ijtc-900	11	17	)	)	PUNCT
ijtc-900	11	18	were	be	AUX
ijtc-900	11	19	utilized	utilize	VERB
ijtc-900	11	20	to	to	PART
ijtc-900	11	21	analyze	analyze	VERB
ijtc-900	11	22	the	the	DET
ijtc-900	11	23	data	datum	NOUN
ijtc-900	11	24	for	for	ADP
ijtc-900	11	25	this	this	DET
ijtc-900	11	26	study	study	NOUN
ijtc-900	11	27	.	.	PUNCT
ijtc-900	12	1	this	this	DET
ijtc-900	12	2	research	research	NOUN
ijtc-900	12	3	found	find	VERB
ijtc-900	12	4	that	that	SCONJ
ijtc-900	12	5	although	although	SCONJ
ijtc-900	12	6	changes	change	NOUN
ijtc-900	12	7	in	in	ADP
ijtc-900	12	8	the	the	DET
ijtc-900	12	9	debt	debt	NOUN
ijtc-900	12	10	ratio	ratio	NOUN
ijtc-900	12	11	,	,	PUNCT
ijtc-900	12	12	net	net	ADJ
ijtc-900	12	13	profit	profit	NOUN
ijtc-900	12	14	ratio	ratio	NOUN
ijtc-900	12	15	,	,	PUNCT
ijtc-900	12	16	and	and	CCONJ
ijtc-900	12	17	total	total	ADJ
ijtc-900	12	18	asset	asset	NOUN
ijtc-900	12	19	turnover	turnover	NOUN
ijtc-900	12	20	did	do	VERB
ijtc-900	12	21	impact	impact	NOUN
ijtc-900	12	22	profits	profit	NOUN
ijtc-900	12	23	,	,	PUNCT
ijtc-900	12	24	current	current	ADJ
ijtc-900	12	25	ratio	ratio	NOUN
ijtc-900	12	26	no	no	DET
ijtc-900	12	27	effect	effect	NOUN
ijtc-900	12	28	on	on	ADP
ijtc-900	12	29	profits	profit	NOUN
ijtc-900	12	30	.	.	PUNCT
ijtc-900	13	1	financial	financial	ADJ
ijtc-900	13	2	development	development	NOUN
ijtc-900	13	3	.	.	PUNCT
ijtc-900	14	1	in	in	ADP
ijtc-900	14	2	addition	addition	NOUN
ijtc-900	14	3	,	,	PUNCT
ijtc-900	14	4	the	the	DET
ijtc-900	14	5	findings	finding	NOUN
ijtc-900	14	6	demonstrate	demonstrate	VERB
ijtc-900	14	7	that	that	SCONJ
ijtc-900	14	8	the	the	DET
ijtc-900	14	9	ratios	ratio	NOUN
ijtc-900	14	10	of	of	ADP
ijtc-900	14	11	current	current	ADJ
ijtc-900	14	12	,	,	PUNCT
ijtc-900	14	13	debt	debt	NOUN
ijtc-900	14	14	,	,	PUNCT
ijtc-900	14	15	net	net	ADJ
ijtc-900	14	16	profit	profit	NOUN
ijtc-900	14	17	margin	margin	NOUN
ijtc-900	14	18	,	,	PUNCT
ijtc-900	14	19	and	and	CCONJ
ijtc-900	14	20	total	total	ADJ
ijtc-900	14	21	asset	asset	NOUN
ijtc-900	14	22	turnover	turnover	NOUN
ijtc-900	14	23	all	all	PRON
ijtc-900	14	24	have	have	VERB
ijtc-900	14	25	a	a	DET
ijtc-900	14	26	synergistic	synergistic	ADJ
ijtc-900	14	27	impact	impact	NOUN
ijtc-900	14	28	on	on	ADP
ijtc-900	14	29	the	the	DET
ijtc-900	14	30	rate	rate	NOUN
ijtc-900	14	31	at	at	ADP
ijtc-900	14	32	which	which	PRON
ijtc-900	14	33	income	income	NOUN
ijtc-900	14	34	fluctuates	fluctuate	NOUN
ijtc-900	14	35	.	.	PUNCT
ijtc-900	15	1	keywords	keyword	NOUN
ijtc-900	15	2	:	:	PUNCT
ijtc-900	15	3	current	current	ADJ
ijtc-900	15	4	ratio	ratio	NOUN
ijtc-900	15	5	,	,	PUNCT
ijtc-900	15	6	debt	debt	NOUN
ijtc-900	15	7	ratio	ratio	NOUN
ijtc-900	15	8	,	,	PUNCT
ijtc-900	15	9	net	net	ADJ
ijtc-900	15	10	profit	profit	NOUN
ijtc-900	15	11	margin	margin	NOUN
ijtc-900	15	12	,	,	PUNCT
ijtc-900	15	13	total	total	ADJ
ijtc-900	15	14	asset	asset	NOUN
ijtc-900	15	15	turnover	turnover	NOUN
ijtc-900	15	16	,	,	PUNCT
ijtc-900	15	17	change	change	NOUN
ijtc-900	15	18	in	in	ADP
ijtc-900	15	19	income	income	NOUN
ijtc-900	15	20	this	this	PRON
ijtc-900	15	21	is	be	AUX
ijtc-900	15	22	an	an	DET
ijtc-900	15	23	open	open	ADJ
ijtc-900	15	24	access	access	NOUN
ijtc-900	15	25	article	article	NOUN
ijtc-900	15	26	under	under	ADP
ijtc-900	15	27	the	the	DET
ijtc-900	15	28	cc	cc	NOUN
ijtc-900	15	29	-	-	PUNCT
ijtc-900	15	30	by	by	ADP
ijtc-900	15	31	4.0	4.0	NUM
ijtc-900	15	32	license	license	NOUN
ijtc-900	15	33	.	.	PUNCT
ijtc-900	16	1	introduction	introduction	NOUN
ijtc-900	16	2	in	in	ADP
ijtc-900	16	3	today	today	NOUN
ijtc-900	16	4	's	's	PART
ijtc-900	16	5	age	age	NOUN
ijtc-900	16	6	of	of	ADP
ijtc-900	16	7	globalization	globalization	NOUN
ijtc-900	16	8	,	,	PUNCT
ijtc-900	16	9	the	the	DET
ijtc-900	16	10	growth	growth	NOUN
ijtc-900	16	11	of	of	ADP
ijtc-900	16	12	indonesia	indonesia	PROPN
ijtc-900	16	13	's	's	PART
ijtc-900	16	14	economy	economy	NOUN
ijtc-900	16	15	is	be	AUX
ijtc-900	16	16	seen	see	VERB
ijtc-900	16	17	as	as	ADP
ijtc-900	16	18	crucial	crucial	ADJ
ijtc-900	16	19	to	to	ADP
ijtc-900	16	20	a	a	DET
ijtc-900	16	21	company	company	NOUN
ijtc-900	16	22	's	's	PART
ijtc-900	16	23	long	long	ADJ
ijtc-900	16	24	-	-	PUNCT
ijtc-900	16	25	term	term	NOUN
ijtc-900	16	26	viability	viability	NOUN
ijtc-900	16	27	.	.	PUNCT
ijtc-900	17	1	an	an	DET
ijtc-900	17	2	organization	organization	NOUN
ijtc-900	17	3	in	in	ADP
ijtc-900	17	4	the	the	DET
ijtc-900	17	5	modern	modern	ADJ
ijtc-900	17	6	world	world	NOUN
ijtc-900	17	7	must	must	AUX
ijtc-900	17	8	strive	strive	VERB
ijtc-900	17	9	for	for	ADP
ijtc-900	17	10	continuous	continuous	ADJ
ijtc-900	17	11	growth	growth	NOUN
ijtc-900	17	12	and	and	CCONJ
ijtc-900	17	13	development	development	NOUN
ijtc-900	17	14	(	(	PUNCT
ijtc-900	17	15	susilawati	susilawati	NOUN
ijtc-900	17	16	et	et	PROPN
ijtc-900	17	17	al	al	PROPN
ijtc-900	17	18	.	.	PROPN
ijtc-900	17	19	,	,	PUNCT
ijtc-900	17	20	2022	2022	NUM
ijtc-900	17	21	;	;	PUNCT
ijtc-900	17	22	u.	u.	PROPN
ijtc-900	17	23	et	et	PROPN
ijtc-900	17	24	al	al	PROPN
ijtc-900	17	25	.	.	PROPN
ijtc-900	17	26	,	,	PUNCT
ijtc-900	17	27	2016	2016	NUM
ijtc-900	17	28	)	)	PUNCT
ijtc-900	17	29	.	.	PUNCT
ijtc-900	18	1	this	this	PRON
ijtc-900	18	2	happens	happen	VERB
ijtc-900	18	3	because	because	SCONJ
ijtc-900	18	4	today	today	NOUN
ijtc-900	18	5	's	's	PART
ijtc-900	18	6	evolving	evolve	VERB
ijtc-900	18	7	business	business	NOUN
ijtc-900	18	8	world	world	NOUN
ijtc-900	18	9	requires	require	VERB
ijtc-900	18	10	a	a	DET
ijtc-900	18	11	company	company	NOUN
ijtc-900	18	12	to	to	PART
ijtc-900	18	13	be	be	AUX
ijtc-900	18	14	optimally	optimally	ADV
ijtc-900	18	15	prepared	prepare	VERB
ijtc-900	18	16	for	for	ADP
ijtc-900	18	17	business	business	NOUN
ijtc-900	18	18	competition	competition	NOUN
ijtc-900	18	19	,	,	PUNCT
ijtc-900	18	20	fierce	fierce	ADJ
ijtc-900	18	21	business	business	NOUN
ijtc-900	18	22	competition	competition	NOUN
ijtc-900	18	23	will	will	AUX
ijtc-900	18	24	erode	erode	VERB
ijtc-900	18	25	companies	company	NOUN
ijtc-900	18	26	that	that	PRON
ijtc-900	18	27	are	be	AUX
ijtc-900	18	28	not	not	PART
ijtc-900	18	29	able	able	ADJ
ijtc-900	18	30	to	to	PART
ijtc-900	18	31	compete	compete	VERB
ijtc-900	18	32	.	.	PUNCT
ijtc-900	19	1	or	or	CCONJ
ijtc-900	19	2	have	have	VERB
ijtc-900	19	3	financial	financial	ADJ
ijtc-900	19	4	performance	performance	NOUN
ijtc-900	19	5	problems	problem	NOUN
ijtc-900	19	6	.	.	PUNCT
ijtc-900	20	1	one	one	NUM
ijtc-900	20	2	of	of	ADP
ijtc-900	20	3	the	the	DET
ijtc-900	20	4	things	thing	NOUN
ijtc-900	20	5	one	one	PRON
ijtc-900	20	6	can	can	AUX
ijtc-900	20	7	do	do	VERB
ijtc-900	20	8	to	to	PART
ijtc-900	20	9	know	know	VERB
ijtc-900	20	10	if	if	SCONJ
ijtc-900	20	11	a	a	DET
ijtc-900	20	12	company	company	NOUN
ijtc-900	20	13	is	be	AUX
ijtc-900	20	14	doing	do	VERB
ijtc-900	20	15	well	well	ADV
ijtc-900	20	16	financially	financially	ADV
ijtc-900	20	17	is	be	AUX
ijtc-900	20	18	to	to	PART
ijtc-900	20	19	look	look	VERB
ijtc-900	20	20	at	at	ADP
ijtc-900	20	21	the	the	DET
ijtc-900	20	22	change	change	NOUN
ijtc-900	20	23	in	in	ADP
ijtc-900	20	24	profit	profit	NOUN
ijtc-900	20	25	that	that	PRON
ijtc-900	20	26	occurs	occur	VERB
ijtc-900	20	27	every	every	DET
ijtc-900	20	28	year	year	NOUN
ijtc-900	20	29	,	,	PUNCT
ijtc-900	20	30	if	if	SCONJ
ijtc-900	20	31	the	the	DET
ijtc-900	20	32	company	company	NOUN
ijtc-900	20	33	's	's	PART
ijtc-900	20	34	profits	profit	NOUN
ijtc-900	20	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	20	36	mailto:sutrihandayani@unisda.ac.id	mailto:sutrihandayani@unisda.ac.id	NOUN
ijtc-900	20	37	https://doi.org/10.52728/ijtc.v4i4.900	https://doi.org/10.52728/ijtc.v4i4.900	NOUN
ijtc-900	20	38	analysis	analysis	NOUN
ijtc-900	20	39	of	of	ADP
ijtc-900	20	40	current	current	ADJ
ijtc-900	20	41	ratio	ratio	NOUN
ijtc-900	20	42	,	,	PUNCT
ijtc-900	20	43	debt	debt	NOUN
ijtc-900	20	44	ratio	ratio	NOUN
ijtc-900	20	45	,	,	PUNCT
ijtc-900	20	46	net	net	ADJ
ijtc-900	20	47	profit	profit	NOUN
ijtc-900	20	48	margin	margin	NOUN
ijtc-900	20	49	,	,	PUNCT
ijtc-900	20	50	and	and	CCONJ
ijtc-900	20	51	total	total	ADJ
ijtc-900	20	52	asset	asset	NOUN
ijtc-900	20	53	turnover	turnover	NOUN
ijtc-900	20	54	change	change	NOUN
ijtc-900	20	55	in	in	ADP
ijtc-900	20	56	income	income	NOUN
ijtc-900	20	57	(	(	PUNCT
ijtc-900	20	58	study	study	NOUN
ijtc-900	20	59	of	of	ADP
ijtc-900	20	60	multinational	multinational	ADJ
ijtc-900	20	61	companies	company	NOUN
ijtc-900	20	62	listed	list	VERB
ijtc-900	20	63	on	on	ADP
ijtc-900	20	64	the	the	DET
ijtc-900	20	65	idx	idx	NOUN
ijtc-900	20	66	for	for	ADP
ijtc-900	20	67	the	the	DET
ijtc-900	20	68	2020	2020	NUM
ijtc-900	20	69	-	-	SYM
ijtc-900	20	70	2022	2022	NUM
ijtc-900	20	71	period	period	NOUN
ijtc-900	20	72	)	)	PUNCT
ijtc-900	20	73	handayani	handayani	PROPN
ijtc-900	20	74	,	,	PUNCT
ijtc-900	20	75	suhardjanto	suhardjanto	PROPN
ijtc-900	20	76	,	,	PUNCT
ijtc-900	20	77	muhtar	muhtar	NOUN
ijtc-900	20	78	,	,	PUNCT
ijtc-900	20	79	and	and	CCONJ
ijtc-900	20	80	honggowati	honggowati	NOUN
ijtc-900	20	81	864	864	NUM
ijtc-900	20	82	|	|	ADV
ijtc-900	20	83	ilomata	ilomata	PROPN
ijtc-900	20	84	international	international	ADJ
ijtc-900	20	85	journal	journal	NOUN
ijtc-900	20	86	of	of	ADP
ijtc-900	20	87	tax	tax	PROPN
ijtc-900	20	88	&	&	CCONJ
ijtc-900	20	89	accounting	accounting	PROPN
ijtc-900	20	90	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	20	91	increase	increase	NOUN
ijtc-900	20	92	then	then	ADV
ijtc-900	20	93	that	that	PRON
ijtc-900	20	94	indicates	indicate	VERB
ijtc-900	20	95	that	that	SCONJ
ijtc-900	20	96	the	the	DET
ijtc-900	20	97	company	company	NOUN
ijtc-900	20	98	is	be	AUX
ijtc-900	20	99	in	in	ADP
ijtc-900	20	100	good	good	ADJ
ijtc-900	20	101	financial	financial	ADJ
ijtc-900	20	102	performance(irawati	performance(irawati	NOUN
ijtc-900	20	103	et	et	NOUN
ijtc-900	20	104	al	al	PROPN
ijtc-900	20	105	.	.	PROPN
ijtc-900	20	106	,	,	PUNCT
ijtc-900	20	107	2019	2019	NUM
ijtc-900	20	108	;	;	PUNCT
ijtc-900	20	109	mahrani	mahrani	PROPN
ijtc-900	20	110	&	&	CCONJ
ijtc-900	20	111	soewarno	soewarno	PROPN
ijtc-900	20	112	,	,	PUNCT
ijtc-900	20	113	2018	2018	NUM
ijtc-900	20	114	;	;	PUNCT
ijtc-900	20	115	minggus	minggu	VERB
ijtc-900	20	116	et	et	PROPN
ijtc-900	20	117	al	al	PROPN
ijtc-900	20	118	.	.	PROPN
ijtc-900	20	119	,	,	PUNCT
ijtc-900	20	120	2020	2020	NUM
ijtc-900	20	121	)	)	PUNCT
ijtc-900	20	122	.	.	PUNCT
ijtc-900	21	1	conversely	conversely	ADV
ijtc-900	21	2	,	,	PUNCT
ijtc-900	21	3	if	if	SCONJ
ijtc-900	21	4	the	the	DET
ijtc-900	21	5	company	company	NOUN
ijtc-900	21	6	's	's	PART
ijtc-900	21	7	earnings	earning	NOUN
ijtc-900	21	8	drop	drop	NOUN
ijtc-900	21	9	throughout	throughout	ADP
ijtc-900	21	10	the	the	DET
ijtc-900	21	11	year	year	NOUN
ijtc-900	21	12	,	,	PUNCT
ijtc-900	21	13	it	it	PRON
ijtc-900	21	14	's	be	AUX
ijtc-900	21	15	smart	smart	ADJ
ijtc-900	21	16	to	to	PART
ijtc-900	21	17	put	put	VERB
ijtc-900	21	18	in	in	ADP
ijtc-900	21	19	place	place	NOUN
ijtc-900	21	20	methods	method	NOUN
ijtc-900	21	21	that	that	PRON
ijtc-900	21	22	can	can	AUX
ijtc-900	21	23	be	be	AUX
ijtc-900	21	24	utilized	utilize	VERB
ijtc-900	21	25	to	to	PART
ijtc-900	21	26	boost	boost	VERB
ijtc-900	21	27	profits	profit	NOUN
ijtc-900	21	28	in	in	ADP
ijtc-900	21	29	the	the	DET
ijtc-900	21	30	near	near	ADJ
ijtc-900	21	31	and	and	CCONJ
ijtc-900	21	32	far	far	ADV
ijtc-900	21	33	future	future	NOUN
ijtc-900	21	34	(	(	PUNCT
ijtc-900	21	35	imani	imani	PROPN
ijtc-900	21	36	et	et	PROPN
ijtc-900	21	37	al	al	PROPN
ijtc-900	21	38	.	.	PROPN
ijtc-900	21	39	,	,	PUNCT
ijtc-900	21	40	2020	2020	NUM
ijtc-900	21	41	)	)	PUNCT
ijtc-900	21	42	)	)	PUNCT
ijtc-900	21	43	;	;	PUNCT
ijtc-900	21	44	(	(	PUNCT
ijtc-900	21	45	allozi	allozi	PROPN
ijtc-900	21	46	&	&	CCONJ
ijtc-900	21	47	obeidat	obeidat	NOUN
ijtc-900	21	48	,	,	PUNCT
ijtc-900	21	49	2016	2016	NUM
ijtc-900	21	50	)	)	PUNCT
ijtc-900	21	51	;	;	PUNCT
ijtc-900	21	52	(	(	PUNCT
ijtc-900	21	53	suzan	suzan	PROPN
ijtc-900	21	54	,	,	PUNCT
ijtc-900	21	55	2019	2019	NUM
ijtc-900	21	56	)	)	PUNCT
ijtc-900	21	57	.	.	PUNCT
ijtc-900	22	1	profit	profit	NOUN
ijtc-900	22	2	is	be	AUX
ijtc-900	22	3	a	a	DET
ijtc-900	22	4	key	key	ADJ
ijtc-900	22	5	indicator	indicator	NOUN
ijtc-900	22	6	of	of	ADP
ijtc-900	22	7	financial	financial	ADJ
ijtc-900	22	8	health	health	NOUN
ijtc-900	22	9	and	and	CCONJ
ijtc-900	22	10	may	may	AUX
ijtc-900	22	11	be	be	AUX
ijtc-900	22	12	used	use	VERB
ijtc-900	22	13	in	in	ADP
ijtc-900	22	14	a	a	DET
ijtc-900	22	15	variety	variety	NOUN
ijtc-900	22	16	of	of	ADP
ijtc-900	22	17	contexts	contexts	NOUN
ijtc-900	22	18	.	.	PUNCT
ijtc-900	23	1	the	the	DET
ijtc-900	23	2	growth	growth	NOUN
ijtc-900	23	3	of	of	ADP
ijtc-900	23	4	earnings	earning	NOUN
ijtc-900	23	5	refers	refer	VERB
ijtc-900	23	6	to	to	ADP
ijtc-900	23	7	information	information	NOUN
ijtc-900	23	8	that	that	PRON
ijtc-900	23	9	can	can	AUX
ijtc-900	23	10	bring	bring	VERB
ijtc-900	23	11	about	about	ADP
ijtc-900	23	12	the	the	DET
ijtc-900	23	13	results	result	NOUN
ijtc-900	23	14	or	or	CCONJ
ijtc-900	23	15	image	image	NOUN
ijtc-900	23	16	of	of	ADP
ijtc-900	23	17	the	the	DET
ijtc-900	23	18	company	company	NOUN
ijtc-900	23	19	in	in	ADP
ijtc-900	23	20	the	the	DET
ijtc-900	23	21	future	future	NOUN
ijtc-900	23	22	(	(	PUNCT
ijtc-900	23	23	suharti	suharti	PROPN
ijtc-900	23	24	&	&	CCONJ
ijtc-900	23	25	kalim	kalim	PROPN
ijtc-900	23	26	,	,	PUNCT
ijtc-900	23	27	2019	2019	NUM
ijtc-900	23	28	)	)	PUNCT
ijtc-900	23	29	;	;	PUNCT
ijtc-900	23	30	(	(	PUNCT
ijtc-900	23	31	imani	imani	X
ijtc-900	23	32	et	et	PROPN
ijtc-900	23	33	al	al	PROPN
ijtc-900	23	34	.	.	PROPN
ijtc-900	23	35	,	,	PUNCT
ijtc-900	23	36	2020	2020	NUM
ijtc-900	23	37	;	;	PUNCT
ijtc-900	23	38	minggus	minggus	PROPN
ijtc-900	23	39	et	et	PROPN
ijtc-900	23	40	al	al	PROPN
ijtc-900	23	41	.	.	PROPN
ijtc-900	23	42	,	,	PUNCT
ijtc-900	23	43	2020	2020	NUM
ijtc-900	23	44	;	;	PUNCT
ijtc-900	23	45	rahmawati	rahmawati	NOUN
ijtc-900	23	46	et	et	PROPN
ijtc-900	23	47	al	al	PROPN
ijtc-900	23	48	.	.	PROPN
ijtc-900	23	49	,	,	PUNCT
ijtc-900	23	50	2022	2022	NUM
ijtc-900	23	51	)	)	PUNCT
ijtc-900	23	52	.	.	PUNCT
ijtc-900	24	1	the	the	DET
ijtc-900	24	2	phenomenon	phenomenon	NOUN
ijtc-900	24	3	that	that	PRON
ijtc-900	24	4	occurred	occur	VERB
ijtc-900	24	5	in	in	ADP
ijtc-900	24	6	one	one	NUM
ijtc-900	24	7	of	of	ADP
ijtc-900	24	8	the	the	DET
ijtc-900	24	9	production	production	NOUN
ijtc-900	24	10	companies	company	NOUN
ijtc-900	24	11	that	that	PRON
ijtc-900	24	12	experienced	experience	VERB
ijtc-900	24	13	a	a	DET
ijtc-900	24	14	decrease	decrease	NOUN
ijtc-900	24	15	in	in	ADP
ijtc-900	24	16	revenue	revenue	NOUN
ijtc-900	24	17	was	be	AUX
ijtc-900	24	18	as	as	SCONJ
ijtc-900	24	19	follows	follow	VERB
ijtc-900	24	20	:	:	PUNCT
ijtc-900	24	21	source	source	NOUN
ijtc-900	24	22	:	:	PUNCT
ijtc-900	24	23	data	datum	NOUN
ijtc-900	24	24	processed	process	VERB
ijtc-900	24	25	by	by	ADP
ijtc-900	24	26	researchers	researcher	NOUN
ijtc-900	24	27	,	,	PUNCT
ijtc-900	24	28	kontan.co.id	kontan.co.id	PROPN
ijtc-900	24	29	figure	figure	NOUN
ijtc-900	24	30	1	1	NUM
ijtc-900	24	31	.	.	PUNCT
ijtc-900	25	1	revenue	revenue	NOUN
ijtc-900	25	2	of	of	ADP
ijtc-900	25	3	cement	cement	NOUN
ijtc-900	25	4	sub	sub	NOUN
ijtc-900	25	5	sector	sector	NOUN
ijtc-900	25	6	company	company	NOUN
ijtc-900	25	7	companies	company	NOUN
ijtc-900	25	8	listed	list	VERB
ijtc-900	25	9	on	on	ADP
ijtc-900	25	10	the	the	DET
ijtc-900	25	11	indonesian	indonesian	ADJ
ijtc-900	25	12	stock	stock	PROPN
ijtc-900	25	13	exchange	exchange	PROPN
ijtc-900	25	14	(	(	PUNCT
ijtc-900	25	15	idx	idx	PROPN
ijtc-900	25	16	)	)	PUNCT
ijtc-900	25	17	who	who	PRON
ijtc-900	25	18	operate	operate	VERB
ijtc-900	25	19	in	in	ADP
ijtc-900	25	20	the	the	DET
ijtc-900	25	21	cement	cement	NOUN
ijtc-900	25	22	industry	industry	NOUN
ijtc-900	25	23	are	be	AUX
ijtc-900	25	24	expected	expect	VERB
ijtc-900	25	25	to	to	PART
ijtc-900	25	26	have	have	VERB
ijtc-900	25	27	a	a	DET
ijtc-900	25	28	decline	decline	NOUN
ijtc-900	25	29	in	in	ADP
ijtc-900	25	30	revenue	revenue	NOUN
ijtc-900	25	31	during	during	ADP
ijtc-900	25	32	2020	2020	NUM
ijtc-900	25	33	,	,	PUNCT
ijtc-900	25	34	as	as	SCONJ
ijtc-900	25	35	shown	show	VERB
ijtc-900	25	36	in	in	ADP
ijtc-900	25	37	figure	figure	NOUN
ijtc-900	25	38	1	1	NUM
ijtc-900	25	39	.	.	PUNCT
ijtc-900	26	1	the	the	DET
ijtc-900	26	2	first	first	ADJ
ijtc-900	26	3	drop	drop	NOUN
ijtc-900	26	4	in	in	ADP
ijtc-900	26	5	revenue	revenue	NOUN
ijtc-900	26	6	occurred	occur	VERB
ijtc-900	26	7	at	at	ADP
ijtc-900	26	8	pt	pt	PROPN
ijtc-900	26	9	.	.	PROPN
ijtc-900	26	10	indocement	indocement	PROPN
ijtc-900	26	11	tunggal	tunggal	PROPN
ijtc-900	26	12	perkasa	perkasa	PROPN
ijtc-900	26	13	tbk	tbk	PROPN
ijtc-900	26	14	(	(	PUNCT
ijtc-900	26	15	intp	intp	PROPN
ijtc-900	26	16	)	)	PUNCT
ijtc-900	26	17	,	,	PUNCT
ijtc-900	26	18	a	a	DET
ijtc-900	26	19	cement	cement	NOUN
ijtc-900	26	20	maker	maker	NOUN
ijtc-900	26	21	with	with	ADP
ijtc-900	26	22	a	a	DET
ijtc-900	26	23	tricycle	tricycle	NOUN
ijtc-900	26	24	brand	brand	NOUN
ijtc-900	26	25	,	,	PUNCT
ijtc-900	26	26	recorded	record	VERB
ijtc-900	26	27	a	a	DET
ijtc-900	26	28	net	net	ADJ
ijtc-900	26	29	profit	profit	NOUN
ijtc-900	26	30	of	of	ADP
ijtc-900	26	31	rs	rs	PROPN
ijtc-900	26	32	1,000,000,000	1,000,000,000	NUM
ijtc-900	26	33	.	.	PUNCT
ijtc-900	27	1	rp	rp	NOUN
ijtc-900	27	2	14.18	14.18	NUM
ijtc-900	27	3	trillion	trillion	NUM
ijtc-900	27	4	in	in	ADP
ijtc-900	27	5	2020	2020	NUM
ijtc-900	27	6	down	down	ADP
ijtc-900	27	7	11	11	NUM
ijtc-900	27	8	%	%	NOUN
ijtc-900	27	9	from	from	ADP
ijtc-900	27	10	2019	2019	NUM
ijtc-900	27	11	revenue	revenue	NOUN
ijtc-900	27	12	of	of	ADP
ijtc-900	27	13	rp	rp	NOUN
ijtc-900	27	14	15.94	15.94	NUM
ijtc-900	27	15	billion	billion	NUM
ijtc-900	27	16	.	.	PUNCT
ijtc-900	28	1	from	from	ADP
ijtc-900	28	2	a	a	DET
ijtc-900	28	3	financial	financial	ADJ
ijtc-900	28	4	results	result	NOUN
ijtc-900	28	5	perspective	perspective	NOUN
ijtc-900	28	6	,	,	PUNCT
ijtc-900	28	7	intp	intp	PROPN
ijtc-900	28	8	also	also	ADV
ijtc-900	28	9	reported	report	VERB
ijtc-900	28	10	reduced	reduce	VERB
ijtc-900	28	11	net	net	ADJ
ijtc-900	28	12	profit	profit	NOUN
ijtc-900	28	13	in	in	ADP
ijtc-900	28	14	2020	2020	NUM
ijtc-900	28	15	of	of	ADP
ijtc-900	28	16	2,56	2,56	NUM
ijtc-900	28	17	trillion	trillion	NUM
ijtc-900	28	18	.	.	PUNCT
ijtc-900	29	1	in	in	ADP
ijtc-900	29	2	addition	addition	NOUN
ijtc-900	29	3	,	,	PUNCT
ijtc-900	29	4	pt	pt	PROPN
ijtc-900	29	5	.	.	PROPN
ijtc-900	29	6	semen	semen	PROPN
ijtc-900	29	7	indonesia	indonesia	PROPN
ijtc-900	29	8	tbk	tbk	PROPN
ijtc-900	29	9	(	(	PUNCT
ijtc-900	29	10	smgr	smgr	PROPN
ijtc-900	29	11	)	)	PUNCT
ijtc-900	29	12	,	,	PUNCT
ijtc-900	29	13	reported	report	VERB
ijtc-900	29	14	net	net	ADJ
ijtc-900	29	15	income	income	NOUN
ijtc-900	29	16	decline	decline	NOUN
ijtc-900	29	17	throughout	throughout	ADP
ijtc-900	29	18	2020	2020	NUM
ijtc-900	29	19	of	of	ADP
ijtc-900	29	20	rp	rp	NOUN
ijtc-900	29	21	35.17	35.17	NUM
ijtc-900	29	22	trillion	trillion	NUM
ijtc-900	29	23	.	.	PUNCT
ijtc-900	30	1	this	this	PRON
ijtc-900	30	2	is	be	AUX
ijtc-900	30	3	down	down	ADV
ijtc-900	30	4	12.87	12.87	NUM
ijtc-900	30	5	%	%	NOUN
ijtc-900	30	6	from	from	ADP
ijtc-900	30	7	the	the	DET
ijtc-900	30	8	2019	2019	NUM
ijtc-900	30	9	revenue	revenue	NOUN
ijtc-900	30	10	of	of	ADP
ijtc-900	30	11	rp	rp	NOUN
ijtc-900	30	12	40.36	40.36	NUM
ijtc-900	30	13	billion	billion	NUM
ijtc-900	30	14	.	.	PUNCT
ijtc-900	31	1	however	however	ADV
ijtc-900	31	2	,	,	PUNCT
ijtc-900	31	3	smgr	smgr	PROPN
ijtc-900	31	4	achieved	achieve	VERB
ijtc-900	31	5	a	a	DET
ijtc-900	31	6	net	net	ADJ
ijtc-900	31	7	profit	profit	NOUN
ijtc-900	31	8	increase	increase	NOUN
ijtc-900	31	9	in	in	ADP
ijtc-900	31	10	2020	2020	NUM
ijtc-900	31	11	of	of	ADP
ijtc-900	31	12	p	p	NOUN
ijtc-900	31	13	2.79	2.79	NUM
ijtc-900	31	14	trillion	trillion	NUM
ijtc-900	31	15	,	,	PUNCT
ijtc-900	31	16	up	up	ADV
ijtc-900	31	17	16	16	NUM
ijtc-900	31	18	%	%	NOUN
ijtc-900	31	19	from	from	ADP
ijtc-900	31	20	rp	rp	NOUN
ijtc-900	31	21	2.39	2.39	NUM
ijtc-900	31	22	trillion	trillion	NUM
ijtc-900	31	23	in	in	ADP
ijtc-900	31	24	2019	2019	NUM
ijtc-900	31	25	.	.	PUNCT
ijtc-900	32	1	third	third	ADJ
ijtc-900	32	2	,	,	PUNCT
ijtc-900	32	3	pt	pt	PROPN
ijtc-900	32	4	.	.	PROPN
ijtc-900	32	5	solusi	solusi	PROPN
ijtc-900	32	6	bangun	bangun	VERB
ijtc-900	32	7	indonesia	indonesia	PROPN
ijtc-900	32	8	tbk	tbk	PROPN
ijtc-900	32	9	(	(	PUNCT
ijtc-900	32	10	smcb	smcb	PROPN
ijtc-900	32	11	)	)	PUNCT
ijtc-900	32	12	,	,	PUNCT
ijtc-900	32	13	recorded	record	VERB
ijtc-900	32	14	revenue	revenue	NOUN
ijtc-900	32	15	of	of	ADP
ijtc-900	32	16	rp	rp	NOUN
ijtc-900	32	17	1,000,000,000	1,000,000,000	NUM
ijtc-900	32	18	.	.	PUNCT
ijtc-900	33	1	in	in	ADP
ijtc-900	33	2	2020	2020	NUM
ijtc-900	33	3	,	,	PUNCT
ijtc-900	33	4	a	a	DET
ijtc-900	33	5	decrease	decrease	NOUN
ijtc-900	33	6	of	of	ADP
ijtc-900	33	7	8.58	8.58	NUM
ijtc-900	33	8	%	%	NOUN
ijtc-900	33	9	compared	compare	VERB
ijtc-900	33	10	to	to	ADP
ijtc-900	33	11	2019	2019	NUM
ijtc-900	33	12	of	of	ADP
ijtc-900	33	13	rp	rp	NOUN
ijtc-900	33	14	11.050	11.050	NUM
ijtc-900	33	15	billion	billion	NUM
ijtc-900	33	16	.	.	PUNCT
ijtc-900	34	1	however	however	ADV
ijtc-900	34	2	,	,	PUNCT
ijtc-900	34	3	smcb	smcb	PROPN
ijtc-900	34	4	posted	post	VERB
ijtc-900	34	5	a	a	DET
ijtc-900	34	6	net	net	ADJ
ijtc-900	34	7	profit	profit	NOUN
ijtc-900	34	8	increase	increase	NOUN
ijtc-900	34	9	in	in	ADP
ijtc-900	34	10	2020	2020	NUM
ijtc-900	34	11	of	of	ADP
ijtc-900	34	12	rp	rp	NOUN
ijtc-900	34	13	1,000,000,650.98	1,000,000,650.98	NUM
ijtc-900	34	14	billion	billion	NUM
ijtc-900	34	15	,	,	PUNCT
ijtc-900	34	16	up	up	ADV
ijtc-900	34	17	from	from	ADP
ijtc-900	34	18	2019	2019	NUM
ijtc-900	34	19	of	of	ADP
ijtc-900	34	20	rp	rp	NOUN
ijtc-900	34	21	30.44	30.44	NUM
ijtc-900	34	22	%	%	NOUN
ijtc-900	34	23	or	or	CCONJ
ijtc-900	34	24	rp	rp	NOUN
ijtc-900	34	25	499.05	499.05	NUM
ijtc-900	34	26	billion	billion	NUM
ijtc-900	34	27	.	.	PUNCT
ijtc-900	35	1	wednesday	wednesday	PROPN
ijtc-900	35	2	,	,	PUNCT
ijtc-900	35	3	pt	pt	PROPN
ijtc-900	35	4	.	.	PROPN
ijtc-900	35	5	semen	semen	PROPN
ijtc-900	35	6	baturaja	baturaja	PROPN
ijtc-900	35	7	tbk	tbk	PROPN
ijtc-900	35	8	(	(	PUNCT
ijtc-900	35	9	smbr	smbr	PROPN
ijtc-900	35	10	)	)	PUNCT
ijtc-900	35	11	recorded	record	VERB
ijtc-900	35	12	a	a	DET
ijtc-900	35	13	revenue	revenue	NOUN
ijtc-900	35	14	of	of	ADP
ijtc-900	35	15	rp	rp	NOUN
ijtc-900	35	16	1.72	1.72	NUM
ijtc-900	35	17	trillion	trillion	NUM
ijtc-900	35	18	in	in	ADP
ijtc-900	35	19	2020	2020	NUM
ijtc-900	35	20	,	,	PUNCT
ijtc-900	35	21	down	down	ADV
ijtc-900	35	22	13.9	13.9	NUM
ijtc-900	35	23	%	%	NOUN
ijtc-900	35	24	from	from	ADP
ijtc-900	35	25	2019	2019	NUM
ijtc-900	35	26	of	of	ADP
ijtc-900	35	27	rp	rp	NOUN
ijtc-900	35	28	1.72	1.72	NUM
ijtc-900	35	29	trillion	trillion	NUM
ijtc-900	35	30	(	(	PUNCT
ijtc-900	35	31	rp	rp	NOUN
ijtc-900	35	32	1.99	1.99	NUM
ijtc-900	35	33	trillion	trillion	NUM
ijtc-900	35	34	)	)	PUNCT
ijtc-900	35	35	.	.	PUNCT
ijtc-900	36	1	smbr	smbr	NOUN
ijtc-900	36	2	also	also	ADV
ijtc-900	36	3	recorded	record	VERB
ijtc-900	36	4	a	a	DET
ijtc-900	36	5	decrease	decrease	NOUN
ijtc-900	36	6	in	in	ADP
ijtc-900	36	7	net	net	ADJ
ijtc-900	36	8	profit	profit	NOUN
ijtc-900	36	9	attributable	attributable	ADJ
ijtc-900	36	10	to	to	ADP
ijtc-900	36	11	the	the	DET
ijtc-900	36	12	parent	parent	NOUN
ijtc-900	36	13	company	company	NOUN
ijtc-900	36	14	of	of	ADP
ijtc-900	36	15	rp	rp	NOUN
ijtc-900	36	16	1,000,000.10.98	1,000,000.10.98	NUM
ijtc-900	36	17	billion	billion	NUM
ijtc-900	36	18	in	in	ADP
ijtc-900	36	19	2020	2020	NUM
ijtc-900	36	20	,	,	PUNCT
ijtc-900	36	21	down	down	ADV
ijtc-900	36	22	6	6	NUM
ijtc-900	36	23	%	%	NOUN
ijtc-900	36	24	from	from	ADP
ijtc-900	36	25	2019	2019	NUM
ijtc-900	36	26	of	of	ADP
ijtc-900	36	27	rp	rp	NOUN
ijtc-900	36	28	30.07	30.07	NUM
ijtc-900	36	29	billion	billion	NUM
ijtc-900	36	30	(	(	PUNCT
ijtc-900	36	31	kontan.co.id	kontan.co.id	PROPN
ijtc-900	36	32	,	,	PUNCT
ijtc-900	36	33	2021	2021	NUM
ijtc-900	36	34	)	)	PUNCT
ijtc-900	36	35	.	.	PUNCT
ijtc-900	37	1	(	(	PUNCT
ijtc-900	37	2	zamzami	zamzami	NOUN
ijtc-900	37	3	faiz	faiz	PROPN
ijtc-900	37	4	,	,	PUNCT
ijtc-900	37	5	2016	2016	NUM
ijtc-900	37	6	)	)	PUNCT
ijtc-900	37	7	states	state	VERB
ijtc-900	37	8	that	that	SCONJ
ijtc-900	37	9	the	the	DET
ijtc-900	37	10	primary	primary	ADJ
ijtc-900	37	11	function	function	NOUN
ijtc-900	37	12	of	of	ADP
ijtc-900	37	13	a	a	DET
ijtc-900	37	14	manufacturing	manufacture	VERB
ijtc-900	37	15	company	company	NOUN
ijtc-900	37	16	is	be	AUX
ijtc-900	37	17	to	to	PART
ijtc-900	37	18	manage	manage	VERB
ijtc-900	37	19	raw	raw	ADJ
ijtc-900	37	20	materials	material	NOUN
ijtc-900	37	21	into	into	ADP
ijtc-900	37	22	market	market	NOUN
ijtc-900	37	23	-	-	PUNCT
ijtc-900	37	24	ready	ready	ADJ
ijtc-900	37	25	products	product	NOUN
ijtc-900	37	26	.	.	PUNCT
ijtc-900	38	1	according	accord	VERB
ijtc-900	38	2	to	to	ADP
ijtc-900	38	3	the	the	DET
ijtc-900	38	4	institute	institute	NOUN
ijtc-900	38	5	of	of	ADP
ijtc-900	38	6	corporate	corporate	ADJ
ijtc-900	38	7	finance	finance	NOUN
ijtc-900	38	8	0	0	NUM
ijtc-900	38	9	10	10	NUM
ijtc-900	38	10	20	20	NUM
ijtc-900	38	11	30	30	NUM
ijtc-900	38	12	40	40	NUM
ijtc-900	38	13	50	50	NUM
ijtc-900	38	14	intp	intp	ADJ
ijtc-900	38	15	smgr	smgr	PROPN
ijtc-900	38	16	smcb	smcb	PROPN
ijtc-900	38	17	smbr	smbr	VERB
ijtc-900	38	18	15.94	15.94	NUM
ijtc-900	38	19	40.36	40.36	NUM
ijtc-900	38	20	11.05	11.05	NUM
ijtc-900	38	21	1.99	1.99	NUM
ijtc-900	38	22	14.18	14.18	NUM
ijtc-900	38	23	35.17	35.17	NUM
ijtc-900	38	24	10.1	10.1	NUM
ijtc-900	38	25	1.72	1.72	NUM
ijtc-900	38	26	2019	2019	NUM
ijtc-900	38	27	2020	2020	NUM
ijtc-900	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	39	2	analysis	analysis	NOUN
ijtc-900	39	3	of	of	ADP
ijtc-900	39	4	current	current	ADJ
ijtc-900	39	5	ratio	ratio	NOUN
ijtc-900	39	6	,	,	PUNCT
ijtc-900	39	7	debt	debt	NOUN
ijtc-900	39	8	ratio	ratio	NOUN
ijtc-900	39	9	,	,	PUNCT
ijtc-900	39	10	net	net	ADJ
ijtc-900	39	11	profit	profit	NOUN
ijtc-900	39	12	margin	margin	NOUN
ijtc-900	39	13	,	,	PUNCT
ijtc-900	39	14	and	and	CCONJ
ijtc-900	39	15	total	total	ADJ
ijtc-900	39	16	asset	asset	NOUN
ijtc-900	39	17	turnover	turnover	NOUN
ijtc-900	39	18	change	change	NOUN
ijtc-900	39	19	in	in	ADP
ijtc-900	39	20	income	income	NOUN
ijtc-900	39	21	(	(	PUNCT
ijtc-900	39	22	study	study	NOUN
ijtc-900	39	23	of	of	ADP
ijtc-900	39	24	multinational	multinational	ADJ
ijtc-900	39	25	companies	company	NOUN
ijtc-900	39	26	listed	list	VERB
ijtc-900	39	27	on	on	ADP
ijtc-900	39	28	the	the	DET
ijtc-900	39	29	idx	idx	NOUN
ijtc-900	39	30	for	for	ADP
ijtc-900	39	31	the	the	DET
ijtc-900	39	32	2020	2020	NUM
ijtc-900	39	33	-	-	SYM
ijtc-900	39	34	2022	2022	NUM
ijtc-900	39	35	period	period	NOUN
ijtc-900	39	36	)	)	PUNCT
ijtc-900	39	37	handayani	handayani	PROPN
ijtc-900	39	38	,	,	PUNCT
ijtc-900	39	39	suhardjanto	suhardjanto	PROPN
ijtc-900	39	40	,	,	PUNCT
ijtc-900	39	41	muhtar	muhtar	NOUN
ijtc-900	39	42	,	,	PUNCT
ijtc-900	39	43	and	and	CCONJ
ijtc-900	39	44	honggowati	honggowati	NOUN
ijtc-900	39	45	865	865	NUM
ijtc-900	39	46	|	|	ADV
ijtc-900	39	47	ilomata	ilomata	NOUN
ijtc-900	39	48	international	international	ADJ
ijtc-900	39	49	journal	journal	NOUN
ijtc-900	39	50	of	of	ADP
ijtc-900	39	51	tax	tax	PROPN
ijtc-900	39	52	&	&	CCONJ
ijtc-900	39	53	accounting	accounting	PROPN
ijtc-900	39	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	39	55	(	(	PUNCT
ijtc-900	39	56	2021	2021	NUM
ijtc-900	39	57	)	)	PUNCT
ijtc-900	39	58	,	,	PUNCT
ijtc-900	39	59	the	the	DET
ijtc-900	39	60	idx	idx	ADV
ijtc-900	39	61	-	-	PUNCT
ijtc-900	39	62	listed	list	VERB
ijtc-900	39	63	multinational	multinational	ADJ
ijtc-900	39	64	corporations	corporation	NOUN
ijtc-900	39	65	are	be	AUX
ijtc-900	39	66	one	one	NUM
ijtc-900	39	67	of	of	ADP
ijtc-900	39	68	the	the	DET
ijtc-900	39	69	most	most	ADV
ijtc-900	39	70	sought	seek	VERB
ijtc-900	39	71	-	-	PUNCT
ijtc-900	39	72	after	after	ADP
ijtc-900	39	73	industries	industry	NOUN
ijtc-900	39	74	in	in	ADP
ijtc-900	39	75	indonesia	indonesia	PROPN
ijtc-900	39	76	.	.	PUNCT
ijtc-900	40	1	according	accord	VERB
ijtc-900	40	2	to	to	ADP
ijtc-900	40	3	harahap	harahap	PROPN
ijtc-900	40	4	(	(	PUNCT
ijtc-900	40	5	2016	2016	NUM
ijtc-900	40	6	:	:	SYM
ijtc-900	40	7	297	297	NUM
ijtc-900	40	8	)	)	PUNCT
ijtc-900	40	9	,	,	PUNCT
ijtc-900	40	10	a	a	DET
ijtc-900	40	11	financial	financial	ADJ
ijtc-900	40	12	ratio	ratio	NOUN
ijtc-900	40	13	is	be	AUX
ijtc-900	40	14	a	a	DET
ijtc-900	40	15	comparison	comparison	NOUN
ijtc-900	40	16	figure	figure	NOUN
ijtc-900	40	17	used	use	VERB
ijtc-900	40	18	to	to	PART
ijtc-900	40	19	assess	assess	VERB
ijtc-900	40	20	the	the	DET
ijtc-900	40	21	relative	relative	ADJ
ijtc-900	40	22	importance	importance	NOUN
ijtc-900	40	23	of	of	ADP
ijtc-900	40	24	two	two	NUM
ijtc-900	40	25	different	different	ADJ
ijtc-900	40	26	variables	variable	NOUN
ijtc-900	40	27	.	.	PUNCT
ijtc-900	41	1	the	the	DET
ijtc-900	41	2	liquidity	liquidity	NOUN
ijtc-900	41	3	ratio	ratio	NOUN
ijtc-900	41	4	,	,	PUNCT
ijtc-900	41	5	often	often	ADV
ijtc-900	41	6	known	know	VERB
ijtc-900	41	7	as	as	ADP
ijtc-900	41	8	the	the	DET
ijtc-900	41	9	working	work	VERB
ijtc-900	41	10	capital	capital	NOUN
ijtc-900	41	11	ratio	ratio	NOUN
ijtc-900	41	12	,	,	PUNCT
ijtc-900	41	13	is	be	AUX
ijtc-900	41	14	a	a	DET
ijtc-900	41	15	metric	metric	ADJ
ijtc-900	41	16	used	use	VERB
ijtc-900	41	17	to	to	PART
ijtc-900	41	18	assess	assess	VERB
ijtc-900	41	19	a	a	DET
ijtc-900	41	20	company	company	NOUN
ijtc-900	41	21	's	's	PART
ijtc-900	41	22	liquidity	liquidity	NOUN
ijtc-900	41	23	,	,	PUNCT
ijtc-900	41	24	as	as	SCONJ
ijtc-900	41	25	noted	note	VERB
ijtc-900	41	26	by	by	ADP
ijtc-900	41	27	(	(	PUNCT
ijtc-900	41	28	kasmir	kasmir	PROPN
ijtc-900	41	29	,	,	PUNCT
ijtc-900	41	30	2019	2019	NUM
ijtc-900	41	31	)	)	PUNCT
ijtc-900	41	32	;	;	PUNCT
ijtc-900	41	33	(	(	PUNCT
ijtc-900	41	34	hertina	hertina	PROPN
ijtc-900	41	35	&	&	CCONJ
ijtc-900	41	36	sutarman	sutarman	PROPN
ijtc-900	41	37	,	,	PUNCT
ijtc-900	41	38	2020	2020	NUM
ijtc-900	41	39	;	;	PUNCT
ijtc-900	41	40	imani	imani	PROPN
ijtc-900	41	41	et	et	PROPN
ijtc-900	41	42	al	al	PROPN
ijtc-900	41	43	.	.	PROPN
ijtc-900	41	44	,	,	PUNCT
ijtc-900	41	45	2020	2020	NUM
ijtc-900	41	46	;	;	PUNCT
ijtc-900	41	47	khoiriah	khoiriah	PROPN
ijtc-900	41	48	,	,	PUNCT
ijtc-900	41	49	2022	2022	NUM
ijtc-900	41	50	;	;	PUNCT
ijtc-900	41	51	maria	maria	PROPN
ijtc-900	41	52	&	&	CCONJ
ijtc-900	41	53	kosasih	kosasih	PROPN
ijtc-900	41	54	,	,	PUNCT
ijtc-900	41	55	2022	2022	NUM
ijtc-900	41	56	;	;	PUNCT
ijtc-900	41	57	minggus	minggus	PROPN
ijtc-900	41	58	et	et	PROPN
ijtc-900	41	59	al	al	PROPN
ijtc-900	41	60	.	.	PROPN
ijtc-900	41	61	,	,	PUNCT
ijtc-900	41	62	2020	2020	NUM
ijtc-900	41	63	;	;	PUNCT
ijtc-900	41	64	susilawati	susilawati	PROPN
ijtc-900	41	65	et	et	PROPN
ijtc-900	41	66	al	al	PROPN
ijtc-900	41	67	.	.	PROPN
ijtc-900	41	68	,	,	PUNCT
ijtc-900	41	69	2022	2022	NUM
ijtc-900	41	70	;	;	PUNCT
ijtc-900	41	71	suzan	suzan	PROPN
ijtc-900	41	72	,	,	PUNCT
ijtc-900	41	73	2019	2019	NUM
ijtc-900	41	74	;	;	PUNCT
ijtc-900	41	75	utami	utami	NOUN
ijtc-900	41	76	,	,	PUNCT
ijtc-900	41	77	2017	2017	NUM
ijtc-900	41	78	)	)	PUNCT
ijtc-900	41	79	.	.	PUNCT
ijtc-900	42	1	the	the	DET
ijtc-900	42	2	conceptual	conceptual	ADJ
ijtc-900	42	3	framework	framework	NOUN
ijtc-900	42	4	figure	figure	NOUN
ijtc-900	42	5	2	2	NUM
ijtc-900	42	6	.	.	PUNCT
ijtc-900	42	7	conceptual	conceptual	ADJ
ijtc-900	42	8	framework	framework	NOUN
ijtc-900	42	9	hypothesis	hypothesis	NOUN
ijtc-900	42	10	1	1	NUM
ijtc-900	42	11	.	.	PUNCT
ijtc-900	42	12	effect	effect	NOUN
ijtc-900	42	13	of	of	ADP
ijtc-900	42	14	current	current	ADJ
ijtc-900	42	15	ratio	ratio	NOUN
ijtc-900	42	16	on	on	ADP
ijtc-900	42	17	profit	profit	NOUN
ijtc-900	42	18	changes	change	NOUN
ijtc-900	42	19	the	the	DET
ijtc-900	42	20	current	current	ADJ
ijtc-900	42	21	ratio	ratio	NOUN
ijtc-900	42	22	is	be	AUX
ijtc-900	42	23	a	a	DET
ijtc-900	42	24	measure	measure	NOUN
ijtc-900	42	25	of	of	ADP
ijtc-900	42	26	the	the	DET
ijtc-900	42	27	stability	stability	NOUN
ijtc-900	42	28	of	of	ADP
ijtc-900	42	29	a	a	DET
ijtc-900	42	30	business	business	NOUN
ijtc-900	42	31	.	.	PUNCT
ijtc-900	43	1	total	total	ADJ
ijtc-900	43	2	current	current	ADJ
ijtc-900	43	3	assets	asset	NOUN
ijtc-900	43	4	are	be	AUX
ijtc-900	43	5	compared	compare	VERB
ijtc-900	43	6	to	to	ADP
ijtc-900	43	7	current	current	ADJ
ijtc-900	43	8	liabilities	liability	NOUN
ijtc-900	43	9	to	to	PART
ijtc-900	43	10	get	get	VERB
ijtc-900	43	11	the	the	DET
ijtc-900	43	12	overall	overall	ADJ
ijtc-900	43	13	liquidity	liquidity	NOUN
ijtc-900	43	14	ratio	ratio	NOUN
ijtc-900	43	15	.	.	PUNCT
ijtc-900	44	1	according	accord	VERB
ijtc-900	44	2	to	to	ADP
ijtc-900	44	3	kasmir	kasmir	PROPN
ijtc-900	44	4	(	(	PUNCT
ijtc-900	44	5	2019	2019	NUM
ijtc-900	44	6	:	:	SYM
ijtc-900	44	7	134	134	NUM
ijtc-900	44	8	)	)	PUNCT
ijtc-900	44	9	,	,	PUNCT
ijtc-900	44	10	a	a	DET
ijtc-900	44	11	company	company	NOUN
ijtc-900	44	12	's	's	PART
ijtc-900	44	13	current	current	ADJ
ijtc-900	44	14	assets	asset	NOUN
ijtc-900	44	15	are	be	AUX
ijtc-900	44	16	its	its	PRON
ijtc-900	44	17	assets	asset	NOUN
ijtc-900	44	18	that	that	PRON
ijtc-900	44	19	can	can	AUX
ijtc-900	44	20	be	be	AUX
ijtc-900	44	21	quickly	quickly	ADV
ijtc-900	44	22	converted	convert	VERB
ijtc-900	44	23	to	to	ADP
ijtc-900	44	24	cash	cash	NOUN
ijtc-900	44	25	(	(	PUNCT
ijtc-900	44	26	within	within	ADP
ijtc-900	44	27	a	a	DET
ijtc-900	44	28	year	year	NOUN
ijtc-900	44	29	or	or	CCONJ
ijtc-900	44	30	less	less	ADJ
ijtc-900	44	31	)	)	PUNCT
ijtc-900	44	32	.	.	PUNCT
ijtc-900	45	1	a	a	DET
ijtc-900	45	2	company	company	NOUN
ijtc-900	45	3	's	's	PART
ijtc-900	45	4	current	current	ADJ
ijtc-900	45	5	liabilities	liability	NOUN
ijtc-900	45	6	are	be	AUX
ijtc-900	45	7	its	its	PRON
ijtc-900	45	8	obligations	obligation	NOUN
ijtc-900	45	9	that	that	PRON
ijtc-900	45	10	can	can	AUX
ijtc-900	45	11	be	be	AUX
ijtc-900	45	12	paid	pay	VERB
ijtc-900	45	13	off	off	ADP
ijtc-900	45	14	within	within	ADP
ijtc-900	45	15	a	a	DET
ijtc-900	45	16	year	year	NOUN
ijtc-900	45	17	.	.	PUNCT
ijtc-900	46	1	the	the	DET
ijtc-900	46	2	longest	long	ADJ
ijtc-900	46	3	length	length	NOUN
ijtc-900	46	4	of	of	ADP
ijtc-900	46	5	liability	liability	NOUN
ijtc-900	46	6	for	for	ADP
ijtc-900	46	7	the	the	DET
ijtc-900	46	8	business	business	NOUN
ijtc-900	46	9	is	be	AUX
ijtc-900	46	10	one	one	NUM
ijtc-900	46	11	year	year	NOUN
ijtc-900	46	12	.	.	PUNCT
ijtc-900	47	1	the	the	DET
ijtc-900	47	2	company	company	NOUN
ijtc-900	47	3	has	have	VERB
ijtc-900	47	4	sufficient	sufficient	ADJ
ijtc-900	47	5	cash	cash	NOUN
ijtc-900	47	6	on	on	ADP
ijtc-900	47	7	hand	hand	NOUN
ijtc-900	47	8	to	to	PART
ijtc-900	47	9	meet	meet	VERB
ijtc-900	47	10	its	its	PRON
ijtc-900	47	11	short	short	ADJ
ijtc-900	47	12	-	-	PUNCT
ijtc-900	47	13	term	term	NOUN
ijtc-900	47	14	commitments	commitment	NOUN
ijtc-900	47	15	,	,	PUNCT
ijtc-900	47	16	putting	put	VERB
ijtc-900	47	17	it	it	PRON
ijtc-900	47	18	in	in	ADP
ijtc-900	47	19	a	a	DET
ijtc-900	47	20	strong	strong	ADJ
ijtc-900	47	21	position	position	NOUN
ijtc-900	47	22	to	to	PART
ijtc-900	47	23	maximize	maximize	VERB
ijtc-900	47	24	its	its	PRON
ijtc-900	47	25	earnings	earning	NOUN
ijtc-900	47	26	from	from	ADP
ijtc-900	47	27	customers	customer	NOUN
ijtc-900	47	28	'	'	PART
ijtc-900	47	29	purchases	purchase	NOUN
ijtc-900	47	30	and	and	CCONJ
ijtc-900	47	31	interest	interest	NOUN
ijtc-900	47	32	on	on	ADP
ijtc-900	47	33	accounts	account	NOUN
ijtc-900	47	34	receivable	receivable	ADJ
ijtc-900	47	35	,	,	PUNCT
ijtc-900	47	36	according	accord	VERB
ijtc-900	47	37	to	to	ADP
ijtc-900	47	38	(	(	PUNCT
ijtc-900	47	39	maria	maria	PROPN
ijtc-900	47	40	&	&	CCONJ
ijtc-900	47	41	kosasih	kosasih	PROPN
ijtc-900	47	42	,	,	PUNCT
ijtc-900	47	43	2022);(allozi	2022);(allozi	NUM
ijtc-900	47	44	&	&	CCONJ
ijtc-900	47	45	obeidat	obeidat	NOUN
ijtc-900	47	46	,	,	PUNCT
ijtc-900	47	47	2016	2016	NUM
ijtc-900	47	48	;	;	PUNCT
ijtc-900	47	49	irawan	irawan	PROPN
ijtc-900	47	50	&	&	CCONJ
ijtc-900	47	51	setyono	setyono	PROPN
ijtc-900	47	52	,	,	PUNCT
ijtc-900	47	53	2013	2013	NUM
ijtc-900	47	54	;	;	PUNCT
ijtc-900	47	55	lee	lee	PROPN
ijtc-900	47	56	,	,	PUNCT
ijtc-900	47	57	2020	2020	NUM
ijtc-900	47	58	;	;	PUNCT
ijtc-900	47	59	susilawati	susilawati	PROPN
ijtc-900	47	60	et	et	PROPN
ijtc-900	47	61	al	al	PROPN
ijtc-900	47	62	.	.	PROPN
ijtc-900	47	63	,	,	PUNCT
ijtc-900	47	64	2022	2022	NUM
ijtc-900	47	65	)	)	PUNCT
ijtc-900	47	66	.	.	PUNCT
ijtc-900	48	1	consistent	consistent	ADJ
ijtc-900	48	2	with	with	ADP
ijtc-900	48	3	the	the	DET
ijtc-900	48	4	findings	finding	NOUN
ijtc-900	48	5	of	of	ADP
ijtc-900	48	6	yuigananda	yuigananda	PROPN
ijtc-900	48	7	et	et	PROPN
ijtc-900	48	8	al	al	PROPN
ijtc-900	48	9	.	.	PROPN
ijtc-900	49	1	(	(	PUNCT
ijtc-900	49	2	2020	2020	NUM
ijtc-900	49	3	)	)	PUNCT
ijtc-900	49	4	and	and	CCONJ
ijtc-900	49	5	kusumawardani	kusumawardani	X
ijtc-900	49	6	et	et	PROPN
ijtc-900	49	7	al	al	PROPN
ijtc-900	49	8	.	.	PROPN
ijtc-900	50	1	(	(	PUNCT
ijtc-900	50	2	2021	2021	NUM
ijtc-900	50	3	)	)	PUNCT
ijtc-900	50	4	,	,	PUNCT
ijtc-900	50	5	this	this	DET
ijtc-900	50	6	research	research	NOUN
ijtc-900	50	7	found	find	VERB
ijtc-900	50	8	that	that	SCONJ
ijtc-900	50	9	the	the	DET
ijtc-900	50	10	current	current	ADJ
ijtc-900	50	11	ratio	ratio	NOUN
ijtc-900	50	12	affects	affect	VERB
ijtc-900	50	13	earnings	earning	NOUN
ijtc-900	50	14	volatility	volatility	NOUN
ijtc-900	50	15	.	.	PUNCT
ijtc-900	51	1	therefore	therefore	ADV
ijtc-900	51	2	,	,	PUNCT
ijtc-900	51	3	we	we	PRON
ijtc-900	51	4	may	may	AUX
ijtc-900	51	5	state	state	VERB
ijtc-900	51	6	the	the	DET
ijtc-900	51	7	hypothesis	hypothesis	NOUN
ijtc-900	51	8	as	as	SCONJ
ijtc-900	51	9	:	:	PUNCT
ijtc-900	51	10	h₁	h₁	NOUN
ijtc-900	51	11	:	:	PUNCT
ijtc-900	51	12	multinational	multinational	ADJ
ijtc-900	51	13	idx	idx	ADV
ijtc-900	51	14	-	-	PUNCT
ijtc-900	51	15	listed	list	VERB
ijtc-900	51	16	firms	firm	NOUN
ijtc-900	51	17	'	'	PART
ijtc-900	51	18	profit	profit	NOUN
ijtc-900	51	19	fluctuations	fluctuation	NOUN
ijtc-900	51	20	around	around	ADP
ijtc-900	51	21	2020	2020	NUM
ijtc-900	51	22	-	-	SYM
ijtc-900	51	23	22	22	NUM
ijtc-900	51	24	may	may	AUX
ijtc-900	51	25	be	be	AUX
ijtc-900	51	26	influenced	influence	VERB
ijtc-900	51	27	by	by	ADP
ijtc-900	51	28	the	the	DET
ijtc-900	51	29	current	current	ADJ
ijtc-900	51	30	ratio	ratio	NOUN
ijtc-900	51	31	.	.	PUNCT
ijtc-900	52	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	52	2	analysis	analysis	NOUN
ijtc-900	52	3	of	of	ADP
ijtc-900	52	4	current	current	ADJ
ijtc-900	52	5	ratio	ratio	NOUN
ijtc-900	52	6	,	,	PUNCT
ijtc-900	52	7	debt	debt	NOUN
ijtc-900	52	8	ratio	ratio	NOUN
ijtc-900	52	9	,	,	PUNCT
ijtc-900	52	10	net	net	ADJ
ijtc-900	52	11	profit	profit	NOUN
ijtc-900	52	12	margin	margin	NOUN
ijtc-900	52	13	,	,	PUNCT
ijtc-900	52	14	and	and	CCONJ
ijtc-900	52	15	total	total	ADJ
ijtc-900	52	16	asset	asset	NOUN
ijtc-900	52	17	turnover	turnover	NOUN
ijtc-900	52	18	change	change	NOUN
ijtc-900	52	19	in	in	ADP
ijtc-900	52	20	income	income	NOUN
ijtc-900	52	21	(	(	PUNCT
ijtc-900	52	22	study	study	NOUN
ijtc-900	52	23	of	of	ADP
ijtc-900	52	24	multinational	multinational	ADJ
ijtc-900	52	25	companies	company	NOUN
ijtc-900	52	26	listed	list	VERB
ijtc-900	52	27	on	on	ADP
ijtc-900	52	28	the	the	DET
ijtc-900	52	29	idx	idx	NOUN
ijtc-900	52	30	for	for	ADP
ijtc-900	52	31	the	the	DET
ijtc-900	52	32	2020	2020	NUM
ijtc-900	52	33	-	-	SYM
ijtc-900	52	34	2022	2022	NUM
ijtc-900	52	35	period	period	NOUN
ijtc-900	52	36	)	)	PUNCT
ijtc-900	52	37	handayani	handayani	PROPN
ijtc-900	52	38	,	,	PUNCT
ijtc-900	52	39	suhardjanto	suhardjanto	PROPN
ijtc-900	52	40	,	,	PUNCT
ijtc-900	52	41	muhtar	muhtar	NOUN
ijtc-900	52	42	,	,	PUNCT
ijtc-900	52	43	and	and	CCONJ
ijtc-900	52	44	honggowati	honggowati	NOUN
ijtc-900	52	45	866	866	NUM
ijtc-900	53	1	|	|	ADV
ijtc-900	53	2	ilomata	ilomata	PROPN
ijtc-900	53	3	international	international	ADJ
ijtc-900	53	4	journal	journal	NOUN
ijtc-900	53	5	of	of	ADP
ijtc-900	53	6	tax	tax	PROPN
ijtc-900	53	7	&	&	CCONJ
ijtc-900	53	8	accounting	accounting	NOUN
ijtc-900	53	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	53	10	2	2	NUM
ijtc-900	53	11	.	.	PUNCT
ijtc-900	53	12	effect	effect	NOUN
ijtc-900	53	13	of	of	ADP
ijtc-900	53	14	debt	debt	NOUN
ijtc-900	53	15	to	to	ADP
ijtc-900	53	16	equity	equity	NOUN
ijtc-900	53	17	ratio	ratio	NOUN
ijtc-900	53	18	on	on	ADP
ijtc-900	53	19	changes	change	NOUN
ijtc-900	53	20	in	in	ADP
ijtc-900	53	21	income	income	NOUN
ijtc-900	53	22	since	since	SCONJ
ijtc-900	53	23	banks	bank	NOUN
ijtc-900	53	24	(	(	PUNCT
ijtc-900	53	25	creditors	creditor	NOUN
ijtc-900	53	26	)	)	PUNCT
ijtc-900	53	27	bear	bear	VERB
ijtc-900	53	28	more	more	ADJ
ijtc-900	53	29	of	of	ADP
ijtc-900	53	30	the	the	DET
ijtc-900	53	31	cost	cost	NOUN
ijtc-900	53	32	of	of	ADP
ijtc-900	53	33	any	any	DET
ijtc-900	53	34	potential	potential	ADJ
ijtc-900	53	35	business	business	NOUN
ijtc-900	53	36	collapse	collapse	NOUN
ijtc-900	53	37	,	,	PUNCT
ijtc-900	53	38	a	a	DET
ijtc-900	53	39	higher	high	ADJ
ijtc-900	53	40	ratio	ratio	NOUN
ijtc-900	53	41	indicates	indicate	VERB
ijtc-900	53	42	poor	poor	ADJ
ijtc-900	53	43	profitability	profitability	NOUN
ijtc-900	53	44	(	(	PUNCT
ijtc-900	53	45	hertina	hertina	NOUN
ijtc-900	53	46	&	&	CCONJ
ijtc-900	53	47	sutarman	sutarman	PROPN
ijtc-900	53	48	,	,	PUNCT
ijtc-900	53	49	2020	2020	NUM
ijtc-900	53	50	)	)	PUNCT
ijtc-900	53	51	.	.	PUNCT
ijtc-900	54	1	the	the	DET
ijtc-900	54	2	corporation	corporation	NOUN
ijtc-900	54	3	,	,	PUNCT
ijtc-900	54	4	however	however	ADV
ijtc-900	54	5	,	,	PUNCT
ijtc-900	54	6	believes	believe	VERB
ijtc-900	54	7	that	that	SCONJ
ijtc-900	54	8	a	a	DET
ijtc-900	54	9	larger	large	ADJ
ijtc-900	54	10	ratio	ratio	NOUN
ijtc-900	54	11	is	be	AUX
ijtc-900	54	12	preferable	preferable	ADJ
ijtc-900	54	13	.	.	PUNCT
ijtc-900	55	1	when	when	SCONJ
ijtc-900	55	2	the	the	DET
ijtc-900	55	3	ratio	ratio	NOUN
ijtc-900	55	4	is	be	AUX
ijtc-900	55	5	low	low	ADJ
ijtc-900	55	6	,	,	PUNCT
ijtc-900	55	7	the	the	DET
ijtc-900	55	8	owner	owner	NOUN
ijtc-900	55	9	is	be	AUX
ijtc-900	55	10	more	more	ADV
ijtc-900	55	11	likely	likely	ADJ
ijtc-900	55	12	to	to	PART
ijtc-900	55	13	give	give	VERB
ijtc-900	55	14	financing	financing	NOUN
ijtc-900	55	15	and	and	CCONJ
ijtc-900	55	16	the	the	DET
ijtc-900	55	17	borrower	borrower	NOUN
ijtc-900	55	18	is	be	AUX
ijtc-900	55	19	more	more	ADV
ijtc-900	55	20	likely	likely	ADJ
ijtc-900	55	21	to	to	PART
ijtc-900	55	22	have	have	VERB
ijtc-900	55	23	a	a	DET
ijtc-900	55	24	larger	large	ADJ
ijtc-900	55	25	security	security	NOUN
ijtc-900	55	26	limit	limit	NOUN
ijtc-900	55	27	in	in	ADP
ijtc-900	55	28	the	the	DET
ijtc-900	55	29	case	case	NOUN
ijtc-900	55	30	of	of	ADP
ijtc-900	55	31	an	an	DET
ijtc-900	55	32	asset	asset	NOUN
ijtc-900	55	33	value	value	NOUN
ijtc-900	55	34	decline	decline	NOUN
ijtc-900	55	35	or	or	CCONJ
ijtc-900	55	36	loss	loss	NOUN
ijtc-900	55	37	(	(	PUNCT
ijtc-900	55	38	kasmir	kasmir	PROPN
ijtc-900	55	39	,	,	PUNCT
ijtc-900	55	40	2019	2019	NUM
ijtc-900	55	41	:	:	SYM
ijtc-900	55	42	160	160	NUM
ijtc-900	55	43	)	)	PUNCT
ijtc-900	55	44	.	.	PUNCT
ijtc-900	56	1	the	the	PRON
ijtc-900	56	2	higher	high	ADJ
ijtc-900	56	3	a	a	DET
ijtc-900	56	4	company	company	NOUN
ijtc-900	56	5	's	's	PART
ijtc-900	56	6	debt	debt	NOUN
ijtc-900	56	7	,	,	PUNCT
ijtc-900	56	8	the	the	PRON
ijtc-900	56	9	higher	high	ADJ
ijtc-900	56	10	its	its	PRON
ijtc-900	56	11	interest	interest	NOUN
ijtc-900	56	12	expense	expense	NOUN
ijtc-900	56	13	will	will	AUX
ijtc-900	56	14	be	be	AUX
ijtc-900	56	15	.	.	PUNCT
ijtc-900	57	1	this	this	PRON
ijtc-900	57	2	,	,	PUNCT
ijtc-900	57	3	in	in	ADP
ijtc-900	57	4	turn	turn	NOUN
ijtc-900	57	5	,	,	PUNCT
ijtc-900	57	6	will	will	AUX
ijtc-900	57	7	have	have	VERB
ijtc-900	57	8	a	a	DET
ijtc-900	57	9	negative	negative	ADJ
ijtc-900	57	10	effect	effect	NOUN
ijtc-900	57	11	on	on	ADP
ijtc-900	57	12	the	the	DET
ijtc-900	57	13	company	company	NOUN
ijtc-900	57	14	's	's	PART
ijtc-900	57	15	bottom	bottom	ADJ
ijtc-900	57	16	line	line	NOUN
ijtc-900	57	17	,	,	PUNCT
ijtc-900	57	18	as	as	SCONJ
ijtc-900	57	19	the	the	DET
ijtc-900	57	20	money	money	NOUN
ijtc-900	57	21	made	make	VERB
ijtc-900	57	22	by	by	ADP
ijtc-900	57	23	the	the	DET
ijtc-900	57	24	business	business	NOUN
ijtc-900	57	25	will	will	AUX
ijtc-900	57	26	have	have	VERB
ijtc-900	57	27	to	to	PART
ijtc-900	57	28	go	go	VERB
ijtc-900	57	29	toward	toward	ADP
ijtc-900	57	30	servicing	service	VERB
ijtc-900	57	31	its	its	PRON
ijtc-900	57	32	debts	debt	NOUN
ijtc-900	57	33	and	and	CCONJ
ijtc-900	57	34	interest	interest	NOUN
ijtc-900	57	35	.	.	PUNCT
ijtc-900	58	1	significant	significant	ADJ
ijtc-900	58	2	if	if	SCONJ
ijtc-900	58	3	the	the	DET
ijtc-900	58	4	firm	firm	NOUN
ijtc-900	58	5	has	have	VERB
ijtc-900	58	6	an	an	DET
ijtc-900	58	7	excessive	excessive	ADJ
ijtc-900	58	8	amount	amount	NOUN
ijtc-900	58	9	of	of	ADP
ijtc-900	58	10	debt	debt	NOUN
ijtc-900	58	11	(	(	PUNCT
ijtc-900	58	12	maria	maria	PROPN
ijtc-900	58	13	&	&	CCONJ
ijtc-900	58	14	kosasih	kosasih	PROPN
ijtc-900	58	15	,	,	PUNCT
ijtc-900	58	16	2022	2022	NUM
ijtc-900	58	17	;	;	PUNCT
ijtc-900	58	18	(	(	PUNCT
ijtc-900	58	19	irman	irman	NOUN
ijtc-900	58	20	&	&	CCONJ
ijtc-900	58	21	purwati	purwati	PROPN
ijtc-900	58	22	,	,	PUNCT
ijtc-900	58	23	2020	2020	NUM
ijtc-900	58	24	)	)	PUNCT
ijtc-900	58	25	.	.	PUNCT
ijtc-900	59	1	in	in	ADP
ijtc-900	59	2	contrast	contrast	NOUN
ijtc-900	59	3	,	,	PUNCT
ijtc-900	59	4	if	if	SCONJ
ijtc-900	59	5	debt	debt	NOUN
ijtc-900	59	6	levels	level	NOUN
ijtc-900	59	7	are	be	AUX
ijtc-900	59	8	kept	keep	VERB
ijtc-900	59	9	low	low	ADJ
ijtc-900	59	10	,	,	PUNCT
ijtc-900	59	11	the	the	DET
ijtc-900	59	12	firm	firm	NOUN
ijtc-900	59	13	should	should	AUX
ijtc-900	59	14	be	be	AUX
ijtc-900	59	15	able	able	ADJ
ijtc-900	59	16	to	to	PART
ijtc-900	59	17	make	make	VERB
ijtc-900	59	18	a	a	DET
ijtc-900	59	19	healthy	healthy	ADJ
ijtc-900	59	20	profit	profit	NOUN
ijtc-900	59	21	.	.	PUNCT
ijtc-900	60	1	therefore	therefore	ADV
ijtc-900	60	2	,	,	PUNCT
ijtc-900	60	3	the	the	DET
ijtc-900	60	4	debt	debt	NOUN
ijtc-900	60	5	to	to	ADP
ijtc-900	60	6	equity	equity	NOUN
ijtc-900	60	7	ratio	ratio	NOUN
ijtc-900	60	8	affects	affect	VERB
ijtc-900	60	9	the	the	DET
ijtc-900	60	10	profitability	profitability	NOUN
ijtc-900	60	11	of	of	ADP
ijtc-900	60	12	a	a	DET
ijtc-900	60	13	business	business	NOUN
ijtc-900	60	14	(	(	PUNCT
ijtc-900	60	15	handriani	handriani	PROPN
ijtc-900	60	16	&	&	CCONJ
ijtc-900	60	17	robiyanto	robiyanto	PROPN
ijtc-900	60	18	,	,	PUNCT
ijtc-900	60	19	2018	2018	NUM
ijtc-900	60	20	)	)	PUNCT
ijtc-900	60	21	;	;	PUNCT
ijtc-900	60	22	(	(	PUNCT
ijtc-900	60	23	hersugondo	hersugondo	PROPN
ijtc-900	60	24	&	&	CCONJ
ijtc-900	60	25	handriani	handriani	PROPN
ijtc-900	60	26	,	,	PUNCT
ijtc-900	60	27	2020	2020	NUM
ijtc-900	60	28	)	)	PUNCT
ijtc-900	60	29	;	;	PUNCT
ijtc-900	60	30	(	(	PUNCT
ijtc-900	60	31	agustia	agustia	PROPN
ijtc-900	60	32	et	et	PROPN
ijtc-900	60	33	al	al	PROPN
ijtc-900	60	34	.	.	PROPN
ijtc-900	60	35	,	,	PUNCT
ijtc-900	60	36	2021	2021	NUM
ijtc-900	60	37	)	)	PUNCT
ijtc-900	60	38	;	;	PUNCT
ijtc-900	60	39	(	(	PUNCT
ijtc-900	60	40	indriyani	indriyani	PROPN
ijtc-900	60	41	&	&	CCONJ
ijtc-900	60	42	mudjijah	mudjijah	PROPN
ijtc-900	60	43	,	,	PUNCT
ijtc-900	60	44	2022	2022	NUM
ijtc-900	60	45	)	)	PUNCT
ijtc-900	60	46	.	.	PUNCT
ijtc-900	61	1	research	research	NOUN
ijtc-900	61	2	by	by	ADP
ijtc-900	61	3	rahmawati	rahmawati	PROPN
ijtc-900	61	4	et	et	PROPN
ijtc-900	61	5	al	al	PROPN
ijtc-900	61	6	.	.	PROPN
ijtc-900	61	7	,	,	PUNCT
ijtc-900	61	8	(	(	PUNCT
ijtc-900	61	9	2022	2022	NUM
ijtc-900	61	10	)	)	PUNCT
ijtc-900	61	11	,	,	PUNCT
ijtc-900	61	12	widiasmara	widiasmara	PROPN
ijtc-900	61	13	et	et	PROPN
ijtc-900	61	14	al	al	PROPN
ijtc-900	61	15	.	.	PROPN
ijtc-900	61	16	,	,	PUNCT
ijtc-900	61	17	(	(	PUNCT
ijtc-900	61	18	2022	2022	NUM
ijtc-900	61	19	)	)	PUNCT
ijtc-900	61	20	,	,	PUNCT
ijtc-900	61	21	and	and	CCONJ
ijtc-900	61	22	firman	firman	PROPN
ijtc-900	61	23	&	&	CCONJ
ijtc-900	61	24	salvia	salvia	PROPN
ijtc-900	61	25	(	(	PUNCT
ijtc-900	61	26	2021	2021	NUM
ijtc-900	61	27	)	)	PUNCT
ijtc-900	61	28	corroborate	corroborate	VERB
ijtc-900	61	29	our	our	PRON
ijtc-900	61	30	findings	finding	NOUN
ijtc-900	61	31	that	that	SCONJ
ijtc-900	61	32	the	the	DET
ijtc-900	61	33	debt	debt	NOUN
ijtc-900	61	34	to	to	ADP
ijtc-900	61	35	equity	equity	NOUN
ijtc-900	61	36	ratio	ratio	NOUN
ijtc-900	61	37	affects	affect	VERB
ijtc-900	61	38	earnings	earning	NOUN
ijtc-900	61	39	volatility	volatility	NOUN
ijtc-900	61	40	.	.	PUNCT
ijtc-900	62	1	in	in	ADP
ijtc-900	62	2	order	order	NOUN
ijtc-900	62	3	to	to	PART
ijtc-900	62	4	establish	establish	VERB
ijtc-900	62	5	a	a	DET
ijtc-900	62	6	hypothesis	hypothesis	NOUN
ijtc-900	62	7	:	:	PUNCT
ijtc-900	62	8	h₂	h₂	NOUN
ijtc-900	62	9	:	:	PUNCT
ijtc-900	62	10	changes	change	NOUN
ijtc-900	62	11	in	in	ADP
ijtc-900	62	12	the	the	DET
ijtc-900	62	13	profitability	profitability	NOUN
ijtc-900	62	14	of	of	ADP
ijtc-900	62	15	multinational	multinational	ADJ
ijtc-900	62	16	firms	firm	NOUN
ijtc-900	62	17	included	include	VERB
ijtc-900	62	18	on	on	ADP
ijtc-900	62	19	the	the	DET
ijtc-900	62	20	idx	idx	NOUN
ijtc-900	62	21	in	in	ADP
ijtc-900	62	22	2020–2022	2020–2022	NUM
ijtc-900	62	23	are	be	AUX
ijtc-900	62	24	anticipated	anticipate	VERB
ijtc-900	62	25	to	to	PART
ijtc-900	62	26	be	be	AUX
ijtc-900	62	27	influenced	influence	VERB
ijtc-900	62	28	by	by	ADP
ijtc-900	62	29	the	the	DET
ijtc-900	62	30	debt	debt	NOUN
ijtc-900	62	31	to	to	ADP
ijtc-900	62	32	equity	equity	NOUN
ijtc-900	62	33	ratio	ratio	NOUN
ijtc-900	62	34	.	.	PUNCT
ijtc-900	63	1	3	3	X
ijtc-900	63	2	.	.	X
ijtc-900	63	3	effect	effect	NOUN
ijtc-900	63	4	of	of	ADP
ijtc-900	63	5	net	net	ADJ
ijtc-900	63	6	profit	profit	NOUN
ijtc-900	63	7	margin	margin	NOUN
ijtc-900	63	8	on	on	ADP
ijtc-900	63	9	profit	profit	NOUN
ijtc-900	63	10	changes	change	NOUN
ijtc-900	63	11	profit	profit	NOUN
ijtc-900	63	12	after	after	ADP
ijtc-900	63	13	interest	interest	NOUN
ijtc-900	63	14	and	and	CCONJ
ijtc-900	63	15	taxes	taxis	NOUN
ijtc-900	63	16	as	as	ADP
ijtc-900	63	17	a	a	DET
ijtc-900	63	18	percentage	percentage	NOUN
ijtc-900	63	19	of	of	ADP
ijtc-900	63	20	sales	sale	NOUN
ijtc-900	63	21	is	be	AUX
ijtc-900	63	22	a	a	DET
ijtc-900	63	23	useful	useful	ADJ
ijtc-900	63	24	indicator	indicator	NOUN
ijtc-900	63	25	of	of	ADP
ijtc-900	63	26	financial	financial	ADJ
ijtc-900	63	27	health	health	NOUN
ijtc-900	63	28	.	.	PUNCT
ijtc-900	64	1	kasmir	kasmir	PROPN
ijtc-900	64	2	(	(	PUNCT
ijtc-900	64	3	2019	2019	NUM
ijtc-900	64	4	:	:	SYM
ijtc-900	64	5	202	202	NUM
ijtc-900	64	6	)	)	PUNCT
ijtc-900	64	7	defines	define	VERB
ijtc-900	64	8	net	net	ADJ
ijtc-900	64	9	profit	profit	NOUN
ijtc-900	64	10	as	as	ADP
ijtc-900	64	11	"	"	PUNCT
ijtc-900	64	12	net	net	ADJ
ijtc-900	64	13	income	income	NOUN
ijtc-900	64	14	divided	divide	VERB
ijtc-900	64	15	by	by	ADP
ijtc-900	64	16	sales	sale	NOUN
ijtc-900	64	17	.	.	PUNCT
ijtc-900	64	18	"	"	PUNCT
ijtc-900	65	1	this	this	DET
ijtc-900	65	2	ratio	ratio	NOUN
ijtc-900	65	3	reveals	reveal	VERB
ijtc-900	65	4	whether	whether	SCONJ
ijtc-900	65	5	or	or	CCONJ
ijtc-900	65	6	not	not	PART
ijtc-900	65	7	the	the	DET
ijtc-900	65	8	company	company	NOUN
ijtc-900	65	9	's	's	PART
ijtc-900	65	10	after	after	ADP
ijtc-900	65	11	-	-	PUNCT
ijtc-900	65	12	tax	tax	NOUN
ijtc-900	65	13	profit	profit	NOUN
ijtc-900	65	14	has	have	AUX
ijtc-900	65	15	decreased	decrease	VERB
ijtc-900	65	16	,	,	PUNCT
ijtc-900	65	17	and	and	CCONJ
ijtc-900	65	18	a	a	DET
ijtc-900	65	19	drop	drop	NOUN
ijtc-900	65	20	in	in	ADP
ijtc-900	65	21	profits	profit	NOUN
ijtc-900	65	22	indicates	indicate	VERB
ijtc-900	65	23	that	that	SCONJ
ijtc-900	65	24	the	the	DET
ijtc-900	65	25	company	company	NOUN
ijtc-900	65	26	is	be	AUX
ijtc-900	65	27	in	in	ADP
ijtc-900	65	28	a	a	DET
ijtc-900	65	29	financial	financial	ADJ
ijtc-900	65	30	crisis	crisis	NOUN
ijtc-900	65	31	,	,	PUNCT
ijtc-900	65	32	while	while	SCONJ
ijtc-900	65	33	an	an	DET
ijtc-900	65	34	increase	increase	NOUN
ijtc-900	65	35	in	in	ADP
ijtc-900	65	36	profits	profit	NOUN
ijtc-900	65	37	indicates	indicate	VERB
ijtc-900	65	38	that	that	SCONJ
ijtc-900	65	39	the	the	DET
ijtc-900	65	40	company	company	NOUN
ijtc-900	65	41	is	be	AUX
ijtc-900	65	42	doing	do	VERB
ijtc-900	65	43	well	well	ADV
ijtc-900	65	44	financially	financially	ADV
ijtc-900	65	45	(	(	PUNCT
ijtc-900	65	46	khoiriah	khoiriah	PROPN
ijtc-900	65	47	,	,	PUNCT
ijtc-900	65	48	2022	2022	NUM
ijtc-900	65	49	;	;	PUNCT
ijtc-900	65	50	suzan	suzan	PROPN
ijtc-900	65	51	,	,	PUNCT
ijtc-900	65	52	2019	2019	NUM
ijtc-900	65	53	)	)	PUNCT
ijtc-900	65	54	.	.	PUNCT
ijtc-900	66	1	it	it	PRON
ijtc-900	66	2	follows	follow	VERB
ijtc-900	66	3	that	that	SCONJ
ijtc-900	66	4	changes	change	NOUN
ijtc-900	66	5	in	in	ADP
ijtc-900	66	6	the	the	DET
ijtc-900	66	7	net	net	ADJ
ijtc-900	66	8	profit	profit	NOUN
ijtc-900	66	9	margin	margin	NOUN
ijtc-900	66	10	will	will	AUX
ijtc-900	66	11	have	have	VERB
ijtc-900	66	12	an	an	DET
ijtc-900	66	13	effect	effect	NOUN
ijtc-900	66	14	on	on	ADP
ijtc-900	66	15	the	the	DET
ijtc-900	66	16	bottom	bottom	ADJ
ijtc-900	66	17	line(rizky	line(rizky	PROPN
ijtc-900	66	18	&	&	CCONJ
ijtc-900	66	19	aryani	aryani	PROPN
ijtc-900	66	20	,	,	PUNCT
ijtc-900	66	21	2020	2020	NUM
ijtc-900	66	22	)	)	PUNCT
ijtc-900	66	23	;	;	PUNCT
ijtc-900	66	24	(	(	PUNCT
ijtc-900	66	25	anwar	anwar	PROPN
ijtc-900	66	26	et	et	PROPN
ijtc-900	66	27	al	al	PROPN
ijtc-900	66	28	.	.	PROPN
ijtc-900	66	29	,	,	PUNCT
ijtc-900	66	30	2018	2018	NUM
ijtc-900	66	31	)	)	PUNCT
ijtc-900	66	32	;	;	PUNCT
ijtc-900	66	33	(	(	PUNCT
ijtc-900	66	34	linda	linda	PROPN
ijtc-900	66	35	,	,	PUNCT
ijtc-900	66	36	2022	2022	NUM
ijtc-900	66	37	)	)	PUNCT
ijtc-900	66	38	.	.	PUNCT
ijtc-900	67	1	this	this	DET
ijtc-900	67	2	study	study	NOUN
ijtc-900	67	3	's	's	PART
ijtc-900	67	4	findings	finding	NOUN
ijtc-900	67	5	that	that	SCONJ
ijtc-900	67	6	the	the	DET
ijtc-900	67	7	net	net	ADJ
ijtc-900	67	8	profit	profit	NOUN
ijtc-900	67	9	margin	margin	NOUN
ijtc-900	67	10	affects	affect	VERB
ijtc-900	67	11	profit	profit	NOUN
ijtc-900	67	12	fluctuations	fluctuation	NOUN
ijtc-900	67	13	are	be	AUX
ijtc-900	67	14	consistent	consistent	ADJ
ijtc-900	67	15	with	with	ADP
ijtc-900	67	16	those	those	PRON
ijtc-900	67	17	of	of	ADP
ijtc-900	67	18	widiasmara	widiasmara	NOUN
ijtc-900	67	19	(	(	PUNCT
ijtc-900	67	20	2022	2022	NUM
ijtc-900	67	21	)	)	PUNCT
ijtc-900	67	22	and	and	CCONJ
ijtc-900	67	23	paputungan	paputungan	NOUN
ijtc-900	67	24	(	(	PUNCT
ijtc-900	67	25	2021	2021	NUM
ijtc-900	67	26	)	)	PUNCT
ijtc-900	67	27	.	.	PUNCT
ijtc-900	68	1	in	in	ADP
ijtc-900	68	2	order	order	NOUN
ijtc-900	68	3	to	to	PART
ijtc-900	68	4	establish	establish	VERB
ijtc-900	68	5	the	the	DET
ijtc-900	68	6	hypothesis	hypothesis	NOUN
ijtc-900	68	7	:	:	PUNCT
ijtc-900	68	8	h₃	h₃	NOUN
ijtc-900	68	9	:	:	PUNCT
ijtc-900	68	10	profit	profit	NOUN
ijtc-900	68	11	fluctuations	fluctuation	NOUN
ijtc-900	68	12	among	among	ADP
ijtc-900	68	13	idx	idx	NOUN
ijtc-900	68	14	-	-	PUNCT
ijtc-900	68	15	listed	list	VERB
ijtc-900	68	16	multi	multi	ADJ
ijtc-900	68	17	-	-	NOUN
ijtc-900	68	18	nationals	national	NOUN
ijtc-900	68	19	may	may	AUX
ijtc-900	68	20	be	be	AUX
ijtc-900	68	21	influenced	influence	VERB
ijtc-900	68	22	by	by	ADP
ijtc-900	68	23	net	net	ADJ
ijtc-900	68	24	profit	profit	NOUN
ijtc-900	68	25	margin	margin	NOUN
ijtc-900	68	26	between	between	ADP
ijtc-900	68	27	2020	2020	NUM
ijtc-900	68	28	and	and	CCONJ
ijtc-900	68	29	2022	2022	NUM
ijtc-900	68	30	.	.	PUNCT
ijtc-900	69	1	4	4	X
ijtc-900	69	2	.	.	X
ijtc-900	69	3	effect	effect	NOUN
ijtc-900	69	4	of	of	ADP
ijtc-900	69	5	total	total	ADJ
ijtc-900	69	6	asset	asset	NOUN
ijtc-900	69	7	turnover	turnover	NOUN
ijtc-900	69	8	on	on	ADP
ijtc-900	69	9	changes	change	NOUN
ijtc-900	69	10	in	in	ADP
ijtc-900	69	11	profit	profit	NOUN
ijtc-900	69	12	how	how	SCONJ
ijtc-900	69	13	many	many	ADJ
ijtc-900	69	14	rupiah	rupiah	NOUN
ijtc-900	69	15	in	in	ADP
ijtc-900	69	16	sales	sale	NOUN
ijtc-900	69	17	are	be	AUX
ijtc-900	69	18	generated	generate	VERB
ijtc-900	69	19	for	for	SCONJ
ijtc-900	69	20	every	every	DET
ijtc-900	69	21	one	one	NUM
ijtc-900	69	22	rupiah	rupiah	NOUN
ijtc-900	69	23	in	in	ADP
ijtc-900	69	24	the	the	DET
ijtc-900	69	25	company	company	NOUN
ijtc-900	69	26	's	's	PART
ijtc-900	69	27	assets	asset	NOUN
ijtc-900	69	28	is	be	AUX
ijtc-900	69	29	calculated	calculate	VERB
ijtc-900	69	30	using	use	VERB
ijtc-900	69	31	this	this	DET
ijtc-900	69	32	ratio	ratio	NOUN
ijtc-900	69	33	.	.	PUNCT
ijtc-900	70	1	a	a	DET
ijtc-900	70	2	higher	high	ADJ
ijtc-900	70	3	ratio	ratio	NOUN
ijtc-900	70	4	of	of	ADP
ijtc-900	70	5	sales	sale	NOUN
ijtc-900	70	6	to	to	ADP
ijtc-900	70	7	assets	asset	NOUN
ijtc-900	70	8	means	mean	VERB
ijtc-900	70	9	profits	profit	NOUN
ijtc-900	70	10	may	may	AUX
ijtc-900	70	11	be	be	AUX
ijtc-900	70	12	earned	earn	VERB
ijtc-900	70	13	more	more	ADV
ijtc-900	70	14	quickly	quickly	ADV
ijtc-900	70	15	,	,	PUNCT
ijtc-900	70	16	while	while	SCONJ
ijtc-900	70	17	a	a	DET
ijtc-900	70	18	lower	low	ADJ
ijtc-900	70	19	ratio	ratio	NOUN
ijtc-900	70	20	means	mean	VERB
ijtc-900	70	21	profits	profit	NOUN
ijtc-900	70	22	can	can	AUX
ijtc-900	70	23	be	be	AUX
ijtc-900	70	24	earned	earn	VERB
ijtc-900	70	25	over	over	ADP
ijtc-900	70	26	a	a	DET
ijtc-900	70	27	longer	long	ADJ
ijtc-900	70	28	period	period	NOUN
ijtc-900	70	29	of	of	ADP
ijtc-900	70	30	time	time	NOUN
ijtc-900	70	31	.	.	PUNCT
ijtc-900	71	1	therefore	therefore	ADV
ijtc-900	71	2	,	,	PUNCT
ijtc-900	71	3	tact	tact	PROPN
ijtc-900	71	4	has	have	VERB
ijtc-900	71	5	an	an	DET
ijtc-900	71	6	impact	impact	NOUN
ijtc-900	71	7	on	on	ADP
ijtc-900	71	8	variations	variation	NOUN
ijtc-900	71	9	in	in	ADP
ijtc-900	71	10	net	net	ADJ
ijtc-900	71	11	income	income	NOUN
ijtc-900	71	12	(	(	PUNCT
ijtc-900	71	13	firman	firman	NOUN
ijtc-900	71	14	,	,	PUNCT
ijtc-900	71	15	2019	2019	NUM
ijtc-900	71	16	)	)	PUNCT
ijtc-900	71	17	;	;	PUNCT
ijtc-900	71	18	(	(	PUNCT
ijtc-900	71	19	sunjoko	sunjoko	NOUN
ijtc-900	71	20	&	&	CCONJ
ijtc-900	71	21	arilyn	arilyn	PROPN
ijtc-900	71	22	,	,	PUNCT
ijtc-900	71	23	2016	2016	NUM
ijtc-900	71	24	)	)	PUNCT
ijtc-900	71	25	;	;	PUNCT
ijtc-900	71	26	(	(	PUNCT
ijtc-900	71	27	karim	karim	PROPN
ijtc-900	71	28	et	et	PROPN
ijtc-900	71	29	al	al	PROPN
ijtc-900	71	30	.	.	PROPN
ijtc-900	71	31	,	,	PUNCT
ijtc-900	71	32	2023	2023	NUM
ijtc-900	71	33	)	)	PUNCT
ijtc-900	71	34	;	;	PUNCT
ijtc-900	71	35	(	(	PUNCT
ijtc-900	71	36	andani	andani	PROPN
ijtc-900	71	37	et	et	PROPN
ijtc-900	71	38	al	al	PROPN
ijtc-900	71	39	.	.	PROPN
ijtc-900	71	40	,	,	PUNCT
ijtc-900	71	41	2020	2020	NUM
ijtc-900	71	42	)	)	PUNCT
ijtc-900	71	43	.	.	PUNCT
ijtc-900	72	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	72	2	analysis	analysis	NOUN
ijtc-900	72	3	of	of	ADP
ijtc-900	72	4	current	current	ADJ
ijtc-900	72	5	ratio	ratio	NOUN
ijtc-900	72	6	,	,	PUNCT
ijtc-900	72	7	debt	debt	NOUN
ijtc-900	72	8	ratio	ratio	NOUN
ijtc-900	72	9	,	,	PUNCT
ijtc-900	72	10	net	net	ADJ
ijtc-900	72	11	profit	profit	NOUN
ijtc-900	72	12	margin	margin	NOUN
ijtc-900	72	13	,	,	PUNCT
ijtc-900	72	14	and	and	CCONJ
ijtc-900	72	15	total	total	ADJ
ijtc-900	72	16	asset	asset	NOUN
ijtc-900	72	17	turnover	turnover	NOUN
ijtc-900	72	18	change	change	NOUN
ijtc-900	72	19	in	in	ADP
ijtc-900	72	20	income	income	NOUN
ijtc-900	72	21	(	(	PUNCT
ijtc-900	72	22	study	study	NOUN
ijtc-900	72	23	of	of	ADP
ijtc-900	72	24	multinational	multinational	ADJ
ijtc-900	72	25	companies	company	NOUN
ijtc-900	72	26	listed	list	VERB
ijtc-900	72	27	on	on	ADP
ijtc-900	72	28	the	the	DET
ijtc-900	72	29	idx	idx	NOUN
ijtc-900	72	30	for	for	ADP
ijtc-900	72	31	the	the	DET
ijtc-900	72	32	2020	2020	NUM
ijtc-900	72	33	-	-	SYM
ijtc-900	72	34	2022	2022	NUM
ijtc-900	72	35	period	period	NOUN
ijtc-900	72	36	)	)	PUNCT
ijtc-900	72	37	handayani	handayani	PROPN
ijtc-900	72	38	,	,	PUNCT
ijtc-900	72	39	suhardjanto	suhardjanto	PROPN
ijtc-900	72	40	,	,	PUNCT
ijtc-900	72	41	muhtar	muhtar	NOUN
ijtc-900	72	42	,	,	PUNCT
ijtc-900	72	43	and	and	CCONJ
ijtc-900	72	44	honggowati	honggowati	NOUN
ijtc-900	72	45	867	867	NUM
ijtc-900	72	46	|	|	ADV
ijtc-900	72	47	ilomata	ilomata	PROPN
ijtc-900	72	48	international	international	ADJ
ijtc-900	72	49	journal	journal	NOUN
ijtc-900	72	50	of	of	ADP
ijtc-900	72	51	tax	tax	PROPN
ijtc-900	72	52	&	&	CCONJ
ijtc-900	72	53	accounting	accounting	PROPN
ijtc-900	72	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	72	55	total	total	ADJ
ijtc-900	72	56	asset	asset	NOUN
ijtc-900	72	57	turnover	turnover	NOUN
ijtc-900	72	58	has	have	VERB
ijtc-900	72	59	a	a	DET
ijtc-900	72	60	considerable	considerable	ADJ
ijtc-900	72	61	beneficial	beneficial	ADJ
ijtc-900	72	62	influence	influence	NOUN
ijtc-900	72	63	on	on	ADP
ijtc-900	72	64	changes	change	NOUN
ijtc-900	72	65	in	in	ADP
ijtc-900	72	66	profits	profit	NOUN
ijtc-900	72	67	,	,	PUNCT
ijtc-900	72	68	as	as	SCONJ
ijtc-900	72	69	shown	show	VERB
ijtc-900	72	70	in	in	ADP
ijtc-900	72	71	this	this	DET
ijtc-900	72	72	research	research	NOUN
ijtc-900	72	73	and	and	CCONJ
ijtc-900	72	74	by	by	ADP
ijtc-900	72	75	estininghadi	estininghadi	NOUN
ijtc-900	72	76	(	(	PUNCT
ijtc-900	72	77	2019	2019	NUM
ijtc-900	72	78	)	)	PUNCT
ijtc-900	72	79	and	and	CCONJ
ijtc-900	72	80	widati	widati	NOUN
ijtc-900	72	81	&	&	CCONJ
ijtc-900	72	82	yuliandri	yuliandri	PROPN
ijtc-900	72	83	(	(	PUNCT
ijtc-900	72	84	2020	2020	NUM
ijtc-900	72	85	)	)	PUNCT
ijtc-900	72	86	.	.	PUNCT
ijtc-900	73	1	in	in	ADP
ijtc-900	73	2	order	order	NOUN
ijtc-900	73	3	to	to	PART
ijtc-900	73	4	establish	establish	VERB
ijtc-900	73	5	the	the	DET
ijtc-900	73	6	hypothesis	hypothesis	NOUN
ijtc-900	73	7	:	:	PUNCT
ijtc-900	73	8	h₄	h₄	X
ijtc-900	73	9	:	:	PUNCT
ijtc-900	73	10	global	global	ADJ
ijtc-900	73	11	idx	idx	ADV
ijtc-900	73	12	-	-	PUNCT
ijtc-900	73	13	listed	list	VERB
ijtc-900	73	14	corporations	corporation	NOUN
ijtc-900	73	15	'	'	PART
ijtc-900	73	16	2020	2020	NUM
ijtc-900	73	17	-	-	SYM
ijtc-900	73	18	2022	2022	NUM
ijtc-900	73	19	earnings	earning	NOUN
ijtc-900	73	20	fluctuations	fluctuation	NOUN
ijtc-900	73	21	may	may	AUX
ijtc-900	73	22	be	be	AUX
ijtc-900	73	23	influenced	influence	VERB
ijtc-900	73	24	by	by	ADP
ijtc-900	73	25	total	total	ADJ
ijtc-900	73	26	asset	asset	NOUN
ijtc-900	73	27	turnover	turnover	NOUN
ijtc-900	73	28	.	.	PUNCT
ijtc-900	74	1	5	5	X
ijtc-900	74	2	.	.	X
ijtc-900	74	3	effect	effect	NOUN
ijtc-900	74	4	of	of	ADP
ijtc-900	74	5	current	current	ADJ
ijtc-900	74	6	ratio	ratio	NOUN
ijtc-900	74	7	,	,	PUNCT
ijtc-900	74	8	debt	debt	NOUN
ijtc-900	74	9	to	to	ADP
ijtc-900	74	10	equity	equity	NOUN
ijtc-900	74	11	ratio	ratio	NOUN
ijtc-900	74	12	,	,	PUNCT
ijtc-900	74	13	net	net	ADJ
ijtc-900	74	14	profit	profit	NOUN
ijtc-900	74	15	margin	margin	NOUN
ijtc-900	74	16	,	,	PUNCT
ijtc-900	74	17	and	and	CCONJ
ijtc-900	74	18	total	total	ADJ
ijtc-900	74	19	asset	asset	NOUN
ijtc-900	74	20	turnover	turnover	NOUN
ijtc-900	74	21	on	on	ADP
ijtc-900	74	22	profit	profit	NOUN
ijtc-900	74	23	changes	change	NOUN
ijtc-900	74	24	based	base	VERB
ijtc-900	74	25	on	on	ADP
ijtc-900	74	26	the	the	DET
ijtc-900	74	27	theory	theory	NOUN
ijtc-900	74	28	stated	state	VERB
ijtc-900	74	29	above	above	ADV
ijtc-900	74	30	,	,	PUNCT
ijtc-900	74	31	variations	variation	NOUN
ijtc-900	74	32	in	in	ADP
ijtc-900	74	33	the	the	DET
ijtc-900	74	34	value	value	NOUN
ijtc-900	74	35	of	of	ADP
ijtc-900	74	36	current	current	ADJ
ijtc-900	74	37	assets	asset	NOUN
ijtc-900	74	38	,	,	PUNCT
ijtc-900	74	39	the	the	DET
ijtc-900	74	40	value	value	NOUN
ijtc-900	74	41	of	of	ADP
ijtc-900	74	42	current	current	ADJ
ijtc-900	74	43	liabilities	liability	NOUN
ijtc-900	74	44	,	,	PUNCT
ijtc-900	74	45	and	and	CCONJ
ijtc-900	74	46	the	the	DET
ijtc-900	74	47	turnover	turnover	NOUN
ijtc-900	74	48	of	of	ADP
ijtc-900	74	49	all	all	DET
ijtc-900	74	50	assets	asset	NOUN
ijtc-900	74	51	all	all	PRON
ijtc-900	74	52	affect	affect	VERB
ijtc-900	74	53	the	the	DET
ijtc-900	74	54	variation	variation	NOUN
ijtc-900	74	55	in	in	ADP
ijtc-900	74	56	the	the	DET
ijtc-900	74	57	value	value	NOUN
ijtc-900	74	58	of	of	ADP
ijtc-900	74	59	the	the	DET
ijtc-900	74	60	firm	firm	NOUN
ijtc-900	74	61	's	's	PART
ijtc-900	74	62	net	net	ADJ
ijtc-900	74	63	income	income	NOUN
ijtc-900	74	64	(	(	PUNCT
ijtc-900	74	65	karim	karim	PROPN
ijtc-900	74	66	&	&	CCONJ
ijtc-900	74	67	syamsuddin	syamsuddin	PROPN
ijtc-900	74	68	,	,	PUNCT
ijtc-900	74	69	2023	2023	NUM
ijtc-900	74	70	)	)	PUNCT
ijtc-900	74	71	.	.	PUNCT
ijtc-900	75	1	consistent	consistent	ADJ
ijtc-900	75	2	with	with	ADP
ijtc-900	75	3	previous	previous	ADJ
ijtc-900	75	4	research	research	NOUN
ijtc-900	75	5	,	,	PUNCT
ijtc-900	75	6	our	our	PRON
ijtc-900	75	7	findings	finding	NOUN
ijtc-900	75	8	suggest	suggest	VERB
ijtc-900	75	9	that	that	SCONJ
ijtc-900	75	10	the	the	DET
ijtc-900	75	11	cash	cash	NOUN
ijtc-900	75	12	ratio	ratio	NOUN
ijtc-900	75	13	,	,	PUNCT
ijtc-900	75	14	debt	debt	NOUN
ijtc-900	75	15	to	to	ADP
ijtc-900	75	16	equity	equity	NOUN
ijtc-900	75	17	ratio	ratio	NOUN
ijtc-900	75	18	,	,	PUNCT
ijtc-900	75	19	total	total	ADJ
ijtc-900	75	20	asset	asset	NOUN
ijtc-900	75	21	turnover	turnover	NOUN
ijtc-900	75	22	,	,	PUNCT
ijtc-900	75	23	and	and	CCONJ
ijtc-900	75	24	net	net	ADJ
ijtc-900	75	25	profit	profit	NOUN
ijtc-900	75	26	margin	margin	NOUN
ijtc-900	75	27	all	all	PRON
ijtc-900	75	28	play	play	VERB
ijtc-900	75	29	a	a	DET
ijtc-900	75	30	role	role	NOUN
ijtc-900	75	31	in	in	ADP
ijtc-900	75	32	explaining	explain	VERB
ijtc-900	75	33	variations	variation	NOUN
ijtc-900	75	34	in	in	ADP
ijtc-900	75	35	profitability	profitability	NOUN
ijtc-900	75	36	.	.	PUNCT
ijtc-900	76	1	in	in	ADP
ijtc-900	76	2	order	order	NOUN
ijtc-900	76	3	to	to	PART
ijtc-900	76	4	establish	establish	VERB
ijtc-900	76	5	the	the	DET
ijtc-900	76	6	hypothesis	hypothesis	NOUN
ijtc-900	76	7	:	:	PUNCT
ijtc-900	76	8	h₅	h₅	PROPN
ijtc-900	76	9	:	:	PUNCT
ijtc-900	76	10	it	it	PRON
ijtc-900	76	11	is	be	AUX
ijtc-900	76	12	hypothesized	hypothesize	VERB
ijtc-900	76	13	that	that	SCONJ
ijtc-900	76	14	in	in	ADP
ijtc-900	76	15	the	the	DET
ijtc-900	76	16	years	year	NOUN
ijtc-900	76	17	2020	2020	NUM
ijtc-900	76	18	and	and	CCONJ
ijtc-900	76	19	2022	2022	NUM
ijtc-900	76	20	,	,	PUNCT
ijtc-900	76	21	the	the	DET
ijtc-900	76	22	profit	profit	NOUN
ijtc-900	76	23	fluctuations	fluctuation	NOUN
ijtc-900	76	24	of	of	ADP
ijtc-900	76	25	multinational	multinational	ADJ
ijtc-900	76	26	businesses	business	NOUN
ijtc-900	76	27	traded	trade	VERB
ijtc-900	76	28	on	on	ADP
ijtc-900	76	29	the	the	DET
ijtc-900	76	30	idx	idx	NOUN
ijtc-900	76	31	are	be	AUX
ijtc-900	76	32	influenced	influence	VERB
ijtc-900	76	33	by	by	ADP
ijtc-900	76	34	the	the	DET
ijtc-900	76	35	current	current	ADJ
ijtc-900	76	36	ratio	ratio	NOUN
ijtc-900	76	37	,	,	PUNCT
ijtc-900	76	38	the	the	DET
ijtc-900	76	39	debt	debt	NOUN
ijtc-900	76	40	to	to	ADP
ijtc-900	76	41	equity	equity	NOUN
ijtc-900	76	42	ratio	ratio	NOUN
ijtc-900	76	43	,	,	PUNCT
ijtc-900	76	44	the	the	DET
ijtc-900	76	45	net	net	ADJ
ijtc-900	76	46	profit	profit	NOUN
ijtc-900	76	47	margin	margin	NOUN
ijtc-900	76	48	,	,	PUNCT
ijtc-900	76	49	and	and	CCONJ
ijtc-900	76	50	the	the	DET
ijtc-900	76	51	total	total	ADJ
ijtc-900	76	52	asset	asset	NOUN
ijtc-900	76	53	turnover	turnover	NOUN
ijtc-900	76	54	.	.	PUNCT
ijtc-900	77	1	method	method	VERB
ijtc-900	77	2	quantitative	quantitative	ADJ
ijtc-900	77	3	methods	method	NOUN
ijtc-900	77	4	were	be	AUX
ijtc-900	77	5	used	use	VERB
ijtc-900	77	6	for	for	ADP
ijtc-900	77	7	this	this	DET
ijtc-900	77	8	study	study	NOUN
ijtc-900	77	9	.	.	PUNCT
ijtc-900	78	1	quantitative	quantitative	ADJ
ijtc-900	78	2	research	research	NOUN
ijtc-900	78	3	methods	method	NOUN
ijtc-900	78	4	,	,	PUNCT
ijtc-900	78	5	as	as	SCONJ
ijtc-900	78	6	defined	define	VERB
ijtc-900	78	7	by	by	ADP
ijtc-900	78	8	sugiyono	sugiyono	NOUN
ijtc-900	78	9	(	(	PUNCT
ijtc-900	78	10	2018	2018	NUM
ijtc-900	78	11	:	:	SYM
ijtc-900	78	12	13	13	NUM
ijtc-900	78	13	)	)	PUNCT
ijtc-900	78	14	,	,	PUNCT
ijtc-900	78	15	involve	involve	VERB
ijtc-900	78	16	the	the	DET
ijtc-900	78	17	study	study	NOUN
ijtc-900	78	18	of	of	ADP
ijtc-900	78	19	populations	population	NOUN
ijtc-900	78	20	or	or	CCONJ
ijtc-900	78	21	samples	sample	NOUN
ijtc-900	78	22	through	through	ADP
ijtc-900	78	23	the	the	DET
ijtc-900	78	24	use	use	NOUN
ijtc-900	78	25	of	of	ADP
ijtc-900	78	26	random	random	ADJ
ijtc-900	78	27	sampling	sampling	NOUN
ijtc-900	78	28	techniques	technique	NOUN
ijtc-900	78	29	,	,	PUNCT
ijtc-900	78	30	the	the	DET
ijtc-900	78	31	collection	collection	NOUN
ijtc-900	78	32	of	of	ADP
ijtc-900	78	33	data	datum	NOUN
ijtc-900	78	34	through	through	ADP
ijtc-900	78	35	the	the	DET
ijtc-900	78	36	use	use	NOUN
ijtc-900	78	37	of	of	ADP
ijtc-900	78	38	research	research	NOUN
ijtc-900	78	39	tools	tool	NOUN
ijtc-900	78	40	,	,	PUNCT
ijtc-900	78	41	the	the	DET
ijtc-900	78	42	use	use	NOUN
ijtc-900	78	43	of	of	ADP
ijtc-900	78	44	quantitative	quantitative	ADJ
ijtc-900	78	45	data	datum	NOUN
ijtc-900	78	46	analysis	analysis	NOUN
ijtc-900	78	47	or	or	CCONJ
ijtc-900	78	48	statistics	statistic	NOUN
ijtc-900	78	49	,	,	PUNCT
ijtc-900	78	50	and	and	CCONJ
ijtc-900	78	51	the	the	DET
ijtc-900	78	52	testing	testing	NOUN
ijtc-900	78	53	of	of	ADP
ijtc-900	78	54	hypotheses	hypothesis	NOUN
ijtc-900	78	55	.	.	PUNCT
ijtc-900	79	1	according	accord	VERB
ijtc-900	79	2	to	to	ADP
ijtc-900	79	3	hendriyadi	hendriyadi	NOUN
ijtc-900	79	4	(	(	PUNCT
ijtc-900	79	5	2015	2015	NUM
ijtc-900	79	6	:	:	PUNCT
ijtc-900	79	7	110	110	NUM
ijtc-900	79	8	)	)	PUNCT
ijtc-900	79	9	,	,	PUNCT
ijtc-900	79	10	the	the	DET
ijtc-900	79	11	most	most	ADV
ijtc-900	79	12	significant	significant	ADJ
ijtc-900	79	13	benefit	benefit	NOUN
ijtc-900	79	14	of	of	ADP
ijtc-900	79	15	quantitative	quantitative	ADJ
ijtc-900	79	16	research	research	NOUN
ijtc-900	79	17	is	be	AUX
ijtc-900	79	18	the	the	DET
ijtc-900	79	19	generation	generation	NOUN
ijtc-900	79	20	of	of	ADP
ijtc-900	79	21	more	more	ADV
ijtc-900	79	22	trustworthy	trustworthy	ADJ
ijtc-900	79	23	data	datum	NOUN
ijtc-900	79	24	,	,	PUNCT
ijtc-900	79	25	with	with	ADP
ijtc-900	79	26	the	the	DET
ijtc-900	79	27	ultimate	ultimate	ADJ
ijtc-900	79	28	goal	goal	NOUN
ijtc-900	79	29	of	of	ADP
ijtc-900	79	30	generalizing	generalize	VERB
ijtc-900	79	31	results	result	NOUN
ijtc-900	79	32	to	to	ADP
ijtc-900	79	33	wider	wide	ADJ
ijtc-900	79	34	populations	population	NOUN
ijtc-900	79	35	.	.	PUNCT
ijtc-900	80	1	using	use	VERB
ijtc-900	80	2	quantitative	quantitative	ADJ
ijtc-900	80	3	methods	method	NOUN
ijtc-900	80	4	,	,	PUNCT
ijtc-900	80	5	scientists	scientist	NOUN
ijtc-900	80	6	may	may	AUX
ijtc-900	80	7	also	also	ADV
ijtc-900	80	8	put	put	VERB
ijtc-900	80	9	previously	previously	ADV
ijtc-900	80	10	held	hold	VERB
ijtc-900	80	11	beliefs	belief	NOUN
ijtc-900	80	12	and	and	CCONJ
ijtc-900	80	13	hypotheses	hypothesis	NOUN
ijtc-900	80	14	to	to	ADP
ijtc-900	80	15	the	the	DET
ijtc-900	80	16	test	test	NOUN
ijtc-900	80	17	.	.	PUNCT
ijtc-900	81	1	the	the	DET
ijtc-900	81	2	participants	participant	NOUN
ijtc-900	81	3	in	in	ADP
ijtc-900	81	4	this	this	DET
ijtc-900	81	5	research	research	NOUN
ijtc-900	81	6	were	be	AUX
ijtc-900	81	7	international	international	ADJ
ijtc-900	81	8	corporations	corporation	NOUN
ijtc-900	81	9	trading	trade	VERB
ijtc-900	81	10	on	on	ADP
ijtc-900	81	11	the	the	DET
ijtc-900	81	12	idx	idx	PROPN
ijtc-900	81	13	.	.	PUNCT
ijtc-900	82	1	the	the	DET
ijtc-900	82	2	research	research	NOUN
ijtc-900	82	3	strategy	strategy	NOUN
ijtc-900	82	4	used	use	VERB
ijtc-900	82	5	here	here	ADV
ijtc-900	82	6	is	be	AUX
ijtc-900	82	7	quantitative	quantitative	ADJ
ijtc-900	82	8	.	.	PUNCT
ijtc-900	83	1	a	a	DET
ijtc-900	83	2	quantitative	quantitative	ADJ
ijtc-900	83	3	approach	approach	NOUN
ijtc-900	83	4	is	be	AUX
ijtc-900	83	5	one	one	NUM
ijtc-900	83	6	that	that	PRON
ijtc-900	83	7	use	use	VERB
ijtc-900	83	8	numerical	numerical	ADJ
ijtc-900	83	9	data	datum	NOUN
ijtc-900	83	10	and	and	CCONJ
ijtc-900	83	11	statistical	statistical	ADJ
ijtc-900	83	12	analysis	analysis	NOUN
ijtc-900	83	13	to	to	PART
ijtc-900	83	14	provide	provide	VERB
ijtc-900	83	15	an	an	DET
ijtc-900	83	16	impartial	impartial	ADJ
ijtc-900	83	17	evaluation	evaluation	NOUN
ijtc-900	83	18	of	of	ADP
ijtc-900	83	19	outcomes	outcome	NOUN
ijtc-900	83	20	.	.	PUNCT
ijtc-900	84	1	this	this	DET
ijtc-900	84	2	research	research	NOUN
ijtc-900	84	3	relied	rely	VERB
ijtc-900	84	4	on	on	ADP
ijtc-900	84	5	secondary	secondary	ADJ
ijtc-900	84	6	sources	source	NOUN
ijtc-900	84	7	for	for	ADP
ijtc-900	84	8	both	both	DET
ijtc-900	84	9	data	datum	NOUN
ijtc-900	84	10	and	and	CCONJ
ijtc-900	84	11	information	information	NOUN
ijtc-900	84	12	.	.	PUNCT
ijtc-900	85	1	from	from	ADP
ijtc-900	85	2	2020	2020	NUM
ijtc-900	85	3	to	to	ADP
ijtc-900	85	4	2022	2022	NUM
ijtc-900	85	5	,	,	PUNCT
ijtc-900	85	6	the	the	DET
ijtc-900	85	7	idx	idx	NOUN
ijtc-900	85	8	will	will	AUX
ijtc-900	85	9	include	include	VERB
ijtc-900	85	10	551	551	NUM
ijtc-900	85	11	different	different	ADJ
ijtc-900	85	12	multi	multi	ADJ
ijtc-900	85	13	-	-	ADJ
ijtc-900	85	14	national	national	ADJ
ijtc-900	85	15	corporations	corporation	NOUN
ijtc-900	85	16	.	.	PUNCT
ijtc-900	86	1	in	in	ADP
ijtc-900	86	2	this	this	DET
ijtc-900	86	3	investigation	investigation	NOUN
ijtc-900	86	4	,	,	PUNCT
ijtc-900	86	5	we	we	PRON
ijtc-900	86	6	used	use	VERB
ijtc-900	86	7	a	a	DET
ijtc-900	86	8	targeted	target	VERB
ijtc-900	86	9	sample	sample	NOUN
ijtc-900	86	10	strategy	strategy	NOUN
ijtc-900	86	11	.	.	PUNCT
ijtc-900	87	1	researchers	researcher	NOUN
ijtc-900	87	2	selected	select	VERB
ijtc-900	87	3	a	a	DET
ijtc-900	87	4	sample	sample	NOUN
ijtc-900	87	5	of	of	ADP
ijtc-900	87	6	118	118	NUM
ijtc-900	87	7	multinational	multinational	ADJ
ijtc-900	87	8	corporations	corporation	NOUN
ijtc-900	87	9	traded	trade	VERB
ijtc-900	87	10	on	on	ADP
ijtc-900	87	11	the	the	DET
ijtc-900	87	12	idx	idx	NOUN
ijtc-900	87	13	between	between	ADP
ijtc-900	87	14	2020	2020	NUM
ijtc-900	87	15	and	and	CCONJ
ijtc-900	87	16	2022	2022	NUM
ijtc-900	87	17	based	base	VERB
ijtc-900	87	18	on	on	ADP
ijtc-900	87	19	predetermined	predetermined	ADJ
ijtc-900	87	20	sampling	sample	VERB
ijtc-900	87	21	parameters	parameter	NOUN
ijtc-900	87	22	.	.	PUNCT
ijtc-900	88	1	descriptive	descriptive	ADJ
ijtc-900	88	2	statistics	statistic	NOUN
ijtc-900	88	3	,	,	PUNCT
ijtc-900	88	4	multiple	multiple	ADJ
ijtc-900	88	5	regression	regression	NOUN
ijtc-900	88	6	analysis	analysis	NOUN
ijtc-900	88	7	,	,	PUNCT
ijtc-900	88	8	tests	test	NOUN
ijtc-900	88	9	of	of	ADP
ijtc-900	88	10	classical	classical	ADJ
ijtc-900	88	11	assumptions	assumption	NOUN
ijtc-900	88	12	,	,	PUNCT
ijtc-900	88	13	and	and	CCONJ
ijtc-900	88	14	hypothesis	hypothesis	NOUN
ijtc-900	88	15	testing	testing	NOUN
ijtc-900	88	16	were	be	AUX
ijtc-900	88	17	utilized	utilize	VERB
ijtc-900	88	18	to	to	PART
ijtc-900	88	19	analyze	analyze	VERB
ijtc-900	88	20	the	the	DET
ijtc-900	88	21	data	datum	NOUN
ijtc-900	88	22	in	in	ADP
ijtc-900	88	23	this	this	DET
ijtc-900	88	24	research	research	NOUN
ijtc-900	88	25	.	.	PUNCT
ijtc-900	89	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	89	2	analysis	analysis	NOUN
ijtc-900	89	3	of	of	ADP
ijtc-900	89	4	current	current	ADJ
ijtc-900	89	5	ratio	ratio	NOUN
ijtc-900	89	6	,	,	PUNCT
ijtc-900	89	7	debt	debt	NOUN
ijtc-900	89	8	ratio	ratio	NOUN
ijtc-900	89	9	,	,	PUNCT
ijtc-900	89	10	net	net	ADJ
ijtc-900	89	11	profit	profit	NOUN
ijtc-900	89	12	margin	margin	NOUN
ijtc-900	89	13	,	,	PUNCT
ijtc-900	89	14	and	and	CCONJ
ijtc-900	89	15	total	total	ADJ
ijtc-900	89	16	asset	asset	NOUN
ijtc-900	89	17	turnover	turnover	NOUN
ijtc-900	89	18	change	change	NOUN
ijtc-900	89	19	in	in	ADP
ijtc-900	89	20	income	income	NOUN
ijtc-900	89	21	(	(	PUNCT
ijtc-900	89	22	study	study	NOUN
ijtc-900	89	23	of	of	ADP
ijtc-900	89	24	multinational	multinational	ADJ
ijtc-900	89	25	companies	company	NOUN
ijtc-900	89	26	listed	list	VERB
ijtc-900	89	27	on	on	ADP
ijtc-900	89	28	the	the	DET
ijtc-900	89	29	idx	idx	NOUN
ijtc-900	89	30	for	for	ADP
ijtc-900	89	31	the	the	DET
ijtc-900	89	32	2020	2020	NUM
ijtc-900	89	33	-	-	SYM
ijtc-900	89	34	2022	2022	NUM
ijtc-900	89	35	period	period	NOUN
ijtc-900	89	36	)	)	PUNCT
ijtc-900	89	37	handayani	handayani	PROPN
ijtc-900	89	38	,	,	PUNCT
ijtc-900	89	39	suhardjanto	suhardjanto	PROPN
ijtc-900	89	40	,	,	PUNCT
ijtc-900	89	41	muhtar	muhtar	NOUN
ijtc-900	89	42	,	,	PUNCT
ijtc-900	89	43	and	and	CCONJ
ijtc-900	89	44	honggowati	honggowati	NOUN
ijtc-900	89	45	868	868	NUM
ijtc-900	89	46	|	|	NOUN
ijtc-900	89	47	ilomata	ilomata	NOUN
ijtc-900	89	48	international	international	ADJ
ijtc-900	89	49	journal	journal	NOUN
ijtc-900	89	50	of	of	ADP
ijtc-900	89	51	tax	tax	PROPN
ijtc-900	89	52	&	&	CCONJ
ijtc-900	89	53	accounting	accounting	PROPN
ijtc-900	89	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	89	55	result	result	NOUN
ijtc-900	89	56	and	and	CCONJ
ijtc-900	89	57	discussion	discussion	NOUN
ijtc-900	89	58	1	1	NUM
ijtc-900	89	59	.	.	PUNCT
ijtc-900	90	1	uji	uji	PROPN
ijtc-900	90	2	statistik	statistik	PROPN
ijtc-900	90	3	deskriptif	deskriptif	PROPN
ijtc-900	90	4	research	research	NOUN
ijtc-900	90	5	variables	variable	NOUN
ijtc-900	90	6	are	be	AUX
ijtc-900	90	7	explained	explain	VERB
ijtc-900	90	8	using	use	VERB
ijtc-900	90	9	a	a	DET
ijtc-900	90	10	descriptive	descriptive	ADJ
ijtc-900	90	11	statistics	statistic	NOUN
ijtc-900	90	12	test	test	NOUN
ijtc-900	90	13	.	.	PUNCT
ijtc-900	91	1	the	the	DET
ijtc-900	91	2	following	follow	VERB
ijtc-900	91	3	analysis	analysis	NOUN
ijtc-900	91	4	provides	provide	VERB
ijtc-900	91	5	examples	example	NOUN
ijtc-900	91	6	of	of	ADP
ijtc-900	91	7	the	the	DET
ijtc-900	91	8	research	research	NOUN
ijtc-900	91	9	variables	variable	VERB
ijtc-900	91	10	with	with	ADP
ijtc-900	91	11	respect	respect	NOUN
ijtc-900	91	12	to	to	ADP
ijtc-900	91	13	minimum	minimum	ADJ
ijtc-900	91	14	,	,	PUNCT
ijtc-900	91	15	maximum	maximum	ADJ
ijtc-900	91	16	,	,	PUNCT
ijtc-900	91	17	median	median	ADJ
ijtc-900	91	18	,	,	PUNCT
ijtc-900	91	19	mean	mean	ADJ
ijtc-900	91	20	,	,	PUNCT
ijtc-900	91	21	and	and	CCONJ
ijtc-900	91	22	standard	standard	ADJ
ijtc-900	91	23	deviation	deviation	NOUN
ijtc-900	91	24	.	.	PUNCT
ijtc-900	92	1	table	table	NOUN
ijtc-900	92	2	1	1	NUM
ijtc-900	92	3	provides	provide	VERB
ijtc-900	92	4	some	some	DET
ijtc-900	92	5	basic	basic	ADJ
ijtc-900	92	6	descriptive	descriptive	ADJ
ijtc-900	92	7	statistics	statistic	NOUN
ijtc-900	92	8	.	.	PUNCT
ijtc-900	93	1	table	table	NOUN
ijtc-900	93	2	1	1	NUM
ijtc-900	93	3	.	.	PUNCT
ijtc-900	93	4	descriptive	descriptive	ADJ
ijtc-900	93	5	statistics	statistics	PROPN
ijtc-900	93	6	test	test	NOUN
ijtc-900	93	7	results	result	NOUN
ijtc-900	93	8	source	source	NOUN
ijtc-900	93	9	:	:	PUNCT
ijtc-900	93	10	results	result	NOUN
ijtc-900	93	11	of	of	ADP
ijtc-900	93	12	spss	spss	PROPN
ijtc-900	93	13	data	data	NOUN
ijtc-900	93	14	processing	processing	NOUN
ijtc-900	93	15	(	(	PUNCT
ijtc-900	93	16	2023	2023	NUM
ijtc-900	93	17	)	)	PUNCT
ijtc-900	93	18	the	the	DET
ijtc-900	93	19	number	number	NOUN
ijtc-900	93	20	of	of	ADP
ijtc-900	93	21	observations	observation	NOUN
ijtc-900	93	22	at	at	ADP
ijtc-900	93	23	idx	idx	ADV
ijtc-900	93	24	-	-	PUNCT
ijtc-900	93	25	listed	list	VERB
ijtc-900	93	26	international	international	ADJ
ijtc-900	93	27	firms	firm	NOUN
ijtc-900	93	28	is	be	AUX
ijtc-900	93	29	broken	break	VERB
ijtc-900	93	30	down	down	ADP
ijtc-900	93	31	by	by	ADP
ijtc-900	93	32	minimum	minimum	ADJ
ijtc-900	93	33	,	,	PUNCT
ijtc-900	93	34	maximum	maximum	ADJ
ijtc-900	93	35	,	,	PUNCT
ijtc-900	93	36	average	average	ADJ
ijtc-900	93	37	,	,	PUNCT
ijtc-900	93	38	and	and	CCONJ
ijtc-900	93	39	standard	standard	ADJ
ijtc-900	93	40	deviation	deviation	NOUN
ijtc-900	93	41	in	in	ADP
ijtc-900	93	42	table	table	NOUN
ijtc-900	93	43	1	1	NUM
ijtc-900	93	44	.	.	PUNCT
ijtc-900	94	1	it	it	PRON
ijtc-900	94	2	reveals	reveal	VERB
ijtc-900	94	3	that	that	SCONJ
ijtc-900	94	4	between	between	ADP
ijtc-900	94	5	2020	2020	NUM
ijtc-900	94	6	and	and	CCONJ
ijtc-900	94	7	2022	2022	NUM
ijtc-900	94	8	,	,	PUNCT
ijtc-900	94	9	68	68	NUM
ijtc-900	94	10	observations	observation	NOUN
ijtc-900	94	11	were	be	AUX
ijtc-900	94	12	taken	take	VERB
ijtc-900	94	13	at	at	ADP
ijtc-900	94	14	idx	idx	ADV
ijtc-900	94	15	-	-	PUNCT
ijtc-900	94	16	listed	list	VERB
ijtc-900	94	17	global	global	ADJ
ijtc-900	94	18	corporations	corporation	NOUN
ijtc-900	94	19	.	.	PUNCT
ijtc-900	95	1	2	2	X
ijtc-900	95	2	.	.	X
ijtc-900	95	3	classic	classic	ADJ
ijtc-900	95	4	assumption	assumption	NOUN
ijtc-900	95	5	test	test	NOUN
ijtc-900	95	6	a	a	DET
ijtc-900	95	7	reliable	reliable	ADJ
ijtc-900	95	8	set	set	NOUN
ijtc-900	95	9	of	of	ADP
ijtc-900	95	10	regression	regression	NOUN
ijtc-900	95	11	analysis	analysis	NOUN
ijtc-900	95	12	findings	finding	NOUN
ijtc-900	95	13	was	be	AUX
ijtc-900	95	14	sought	seek	VERB
ijtc-900	95	15	,	,	PUNCT
ijtc-900	95	16	hence	hence	ADV
ijtc-900	95	17	a	a	DET
ijtc-900	95	18	conventional	conventional	ADJ
ijtc-900	95	19	assumption	assumption	NOUN
ijtc-900	95	20	test	test	NOUN
ijtc-900	95	21	was	be	AUX
ijtc-900	95	22	conducted	conduct	VERB
ijtc-900	95	23	.	.	PUNCT
ijtc-900	96	1	normality	normality	NOUN
ijtc-900	96	2	tests	test	NOUN
ijtc-900	96	3	,	,	PUNCT
ijtc-900	96	4	multicollinearity	multicollinearity	NOUN
ijtc-900	96	5	tests	test	NOUN
ijtc-900	96	6	,	,	PUNCT
ijtc-900	96	7	heteroscedasticity	heteroscedasticity	NOUN
ijtc-900	96	8	tests	test	NOUN
ijtc-900	96	9	,	,	PUNCT
ijtc-900	96	10	and	and	CCONJ
ijtc-900	96	11	autocorrelation	autocorrelation	NOUN
ijtc-900	96	12	tests	test	NOUN
ijtc-900	96	13	are	be	AUX
ijtc-900	96	14	all	all	PRON
ijtc-900	96	15	examples	example	NOUN
ijtc-900	96	16	of	of	ADP
ijtc-900	96	17	classical	classical	ADJ
ijtc-900	96	18	assumption	assumption	NOUN
ijtc-900	96	19	tests	test	NOUN
ijtc-900	96	20	.	.	PUNCT
ijtc-900	97	1	table	table	NOUN
ijtc-900	97	2	2	2	NUM
ijtc-900	97	3	displays	display	VERB
ijtc-900	97	4	the	the	DET
ijtc-900	97	5	results	result	NOUN
ijtc-900	97	6	of	of	ADP
ijtc-900	97	7	the	the	DET
ijtc-900	97	8	normalcy	normalcy	NOUN
ijtc-900	97	9	test	test	NOUN
ijtc-900	97	10	:	:	PUNCT
ijtc-900	97	11	normality	normality	NOUN
ijtc-900	97	12	test	test	NOUN
ijtc-900	97	13	to	to	PART
ijtc-900	97	14	determine	determine	VERB
ijtc-900	97	15	whether	whether	SCONJ
ijtc-900	97	16	a	a	DET
ijtc-900	97	17	data	data	NOUN
ijtc-900	97	18	set	set	VERB
ijtc-900	97	19	has	have	VERB
ijtc-900	97	20	a	a	DET
ijtc-900	97	21	normal	normal	ADJ
ijtc-900	97	22	distribution	distribution	NOUN
ijtc-900	97	23	,	,	PUNCT
ijtc-900	97	24	the	the	DET
ijtc-900	97	25	normality	normality	NOUN
ijtc-900	97	26	test	test	NOUN
ijtc-900	97	27	may	may	AUX
ijtc-900	97	28	be	be	AUX
ijtc-900	97	29	performed	perform	VERB
ijtc-900	97	30	.	.	PUNCT
ijtc-900	98	1	table	table	NOUN
ijtc-900	98	2	2	2	NUM
ijtc-900	98	3	displays	display	VERB
ijtc-900	98	4	the	the	DET
ijtc-900	98	5	results	result	NOUN
ijtc-900	98	6	of	of	ADP
ijtc-900	98	7	the	the	DET
ijtc-900	98	8	normalcy	normalcy	NOUN
ijtc-900	98	9	test	test	NOUN
ijtc-900	98	10	:	:	PUNCT
ijtc-900	98	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	98	12	analysis	analysis	NOUN
ijtc-900	98	13	of	of	ADP
ijtc-900	98	14	current	current	ADJ
ijtc-900	98	15	ratio	ratio	NOUN
ijtc-900	98	16	,	,	PUNCT
ijtc-900	98	17	debt	debt	NOUN
ijtc-900	98	18	ratio	ratio	NOUN
ijtc-900	98	19	,	,	PUNCT
ijtc-900	98	20	net	net	ADJ
ijtc-900	98	21	profit	profit	NOUN
ijtc-900	98	22	margin	margin	NOUN
ijtc-900	98	23	,	,	PUNCT
ijtc-900	98	24	and	and	CCONJ
ijtc-900	98	25	total	total	ADJ
ijtc-900	98	26	asset	asset	NOUN
ijtc-900	98	27	turnover	turnover	NOUN
ijtc-900	98	28	change	change	NOUN
ijtc-900	98	29	in	in	ADP
ijtc-900	98	30	income	income	NOUN
ijtc-900	98	31	(	(	PUNCT
ijtc-900	98	32	study	study	NOUN
ijtc-900	98	33	of	of	ADP
ijtc-900	98	34	multinational	multinational	ADJ
ijtc-900	98	35	companies	company	NOUN
ijtc-900	98	36	listed	list	VERB
ijtc-900	98	37	on	on	ADP
ijtc-900	98	38	the	the	DET
ijtc-900	98	39	idx	idx	NOUN
ijtc-900	98	40	for	for	ADP
ijtc-900	98	41	the	the	DET
ijtc-900	98	42	2020	2020	NUM
ijtc-900	98	43	-	-	SYM
ijtc-900	98	44	2022	2022	NUM
ijtc-900	98	45	period	period	NOUN
ijtc-900	98	46	)	)	PUNCT
ijtc-900	98	47	handayani	handayani	PROPN
ijtc-900	98	48	,	,	PUNCT
ijtc-900	98	49	suhardjanto	suhardjanto	PROPN
ijtc-900	98	50	,	,	PUNCT
ijtc-900	98	51	muhtar	muhtar	NOUN
ijtc-900	98	52	,	,	PUNCT
ijtc-900	98	53	and	and	CCONJ
ijtc-900	98	54	honggowati	honggowati	NOUN
ijtc-900	98	55	869	869	NUM
ijtc-900	98	56	|	|	ADV
ijtc-900	98	57	ilomata	ilomata	PROPN
ijtc-900	98	58	international	international	ADJ
ijtc-900	98	59	journal	journal	NOUN
ijtc-900	98	60	of	of	ADP
ijtc-900	98	61	tax	tax	PROPN
ijtc-900	98	62	&	&	CCONJ
ijtc-900	98	63	accounting	account	VERB
ijtc-900	98	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	98	65	table	table	NOUN
ijtc-900	98	66	2	2	NUM
ijtc-900	98	67	.	.	PUNCT
ijtc-900	98	68	data	datum	NOUN
ijtc-900	98	69	normalization	normalization	PROPN
ijtc-900	98	70	test	test	NOUN
ijtc-900	98	71	results	result	VERB
ijtc-900	98	72	one	one	NUM
ijtc-900	98	73	-	-	PUNCT
ijtc-900	98	74	sampleikolmogorov	sampleikolmogorov	ADJ
ijtc-900	98	75	-	-	PUNCT
ijtc-900	98	76	smirnovitest	smirnovit	ADJ
ijtc-900	98	77	source	source	NOUN
ijtc-900	98	78	:	:	PUNCT
ijtc-900	98	79	results	result	NOUN
ijtc-900	98	80	of	of	ADP
ijtc-900	98	81	spss	spss	PROPN
ijtc-900	98	82	data	data	NOUN
ijtc-900	98	83	processing	processing	NOUN
ijtc-900	98	84	(	(	PUNCT
ijtc-900	98	85	2023	2023	NUM
ijtc-900	98	86	)	)	PUNCT
ijtc-900	98	87	the	the	DET
ijtc-900	98	88	sig	sig	NOUN
ijtc-900	98	89	value	value	NOUN
ijtc-900	98	90	of	of	ADP
ijtc-900	98	91	(	(	PUNCT
ijtc-900	98	92	0.091	0.091	NUM
ijtc-900	98	93	)	)	PUNCT
ijtc-900	98	94	>	>	X
ijtc-900	99	1	(	(	PUNCT
ijtc-900	99	2	0.050	0.050	NUM
ijtc-900	99	3	)	)	PUNCT
ijtc-900	99	4	seen	see	VERB
ijtc-900	99	5	in	in	ADP
ijtc-900	99	6	table	table	NOUN
ijtc-900	99	7	2	2	NUM
ijtc-900	99	8	indicates	indicate	VERB
ijtc-900	99	9	that	that	SCONJ
ijtc-900	99	10	the	the	DET
ijtc-900	99	11	data	datum	NOUN
ijtc-900	99	12	set	set	VERB
ijtc-900	99	13	is	be	AUX
ijtc-900	99	14	regularly	regularly	ADV
ijtc-900	99	15	distributed	distribute	VERB
ijtc-900	99	16	.	.	PUNCT
ijtc-900	100	1	these	these	DET
ijtc-900	100	2	findings	finding	NOUN
ijtc-900	100	3	are	be	AUX
ijtc-900	100	4	corroborated	corroborate	VERB
ijtc-900	100	5	by	by	ADP
ijtc-900	100	6	another	another	DET
ijtc-900	100	7	kind	kind	NOUN
ijtc-900	100	8	of	of	ADP
ijtc-900	100	9	graphical	graphical	ADJ
ijtc-900	100	10	analysis	analysis	NOUN
ijtc-900	100	11	,	,	PUNCT
ijtc-900	100	12	namely	namely	ADV
ijtc-900	100	13	the	the	DET
ijtc-900	100	14	normal	normal	ADJ
ijtc-900	100	15	probability	probability	NOUN
ijtc-900	100	16	plot	plot	NOUN
ijtc-900	100	17	.	.	PUNCT
ijtc-900	101	1	source	source	NOUN
ijtc-900	101	2	:	:	PUNCT
ijtc-900	101	3	results	result	NOUN
ijtc-900	101	4	of	of	ADP
ijtc-900	101	5	spss	spss	PROPN
ijtc-900	101	6	data	data	NOUN
ijtc-900	101	7	processing	processing	NOUN
ijtc-900	101	8	(	(	PUNCT
ijtc-900	101	9	2023	2023	NUM
ijtc-900	101	10	)	)	PUNCT
ijtc-900	101	11	figure	figure	NOUN
ijtc-900	101	12	1	1	NUM
ijtc-900	101	13	.	.	X
ijtc-900	101	14	normal	normal	ADJ
ijtc-900	101	15	probability	probability	NOUN
ijtc-900	101	16	plot	plot	NOUN
ijtc-900	101	17	graph	graph	NOUN
ijtc-900	101	18	points	point	NOUN
ijtc-900	101	19	in	in	ADP
ijtc-900	101	20	figure	figure	NOUN
ijtc-900	101	21	1	1	NUM
ijtc-900	101	22	are	be	AUX
ijtc-900	101	23	typically	typically	ADV
ijtc-900	101	24	distributed	distribute	VERB
ijtc-900	101	25	because	because	SCONJ
ijtc-900	101	26	they	they	PRON
ijtc-900	101	27	are	be	AUX
ijtc-900	101	28	close	close	ADJ
ijtc-900	101	29	to	to	ADP
ijtc-900	101	30	or	or	CCONJ
ijtc-900	101	31	on	on	ADP
ijtc-900	101	32	the	the	DET
ijtc-900	101	33	diagonal	diagonal	ADJ
ijtc-900	101	34	.	.	PUNCT
ijtc-900	102	1	autocorrelation	autocorrelation	NOUN
ijtc-900	102	2	test	test	NOUN
ijtc-900	102	3	the	the	DET
ijtc-900	102	4	purpose	purpose	NOUN
ijtc-900	102	5	of	of	ADP
ijtc-900	102	6	the	the	DET
ijtc-900	102	7	autocorrelation	autocorrelation	NOUN
ijtc-900	102	8	test	test	NOUN
ijtc-900	102	9	is	be	AUX
ijtc-900	102	10	to	to	PART
ijtc-900	102	11	ascertain	ascertain	VERB
ijtc-900	102	12	whether	whether	SCONJ
ijtc-900	102	13	or	or	CCONJ
ijtc-900	102	14	not	not	PART
ijtc-900	102	15	the	the	DET
ijtc-900	102	16	interfering	interfere	VERB
ijtc-900	102	17	errors	error	NOUN
ijtc-900	102	18	in	in	ADP
ijtc-900	102	19	the	the	DET
ijtc-900	102	20	ti	ti	NOUN
ijtc-900	102	21	period	period	NOUN
ijtc-900	102	22	are	be	AUX
ijtc-900	102	23	correlated	correlate	VERB
ijtc-900	102	24	with	with	ADP
ijtc-900	102	25	the	the	DET
ijtc-900	102	26	interfering	interfere	VERB
ijtc-900	102	27	errors	error	NOUN
ijtc-900	102	28	in	in	ADP
ijtc-900	102	29	the	the	DET
ijtc-900	102	30	ot-1	ot-1	ADV
ijtc-900	102	31	(	(	PUNCT
ijtc-900	102	32	prior	prior	ADJ
ijtc-900	102	33	)	)	PUNCT
ijtc-900	102	34	period	period	NOUN
ijtc-900	102	35	in	in	ADP
ijtc-900	102	36	the	the	DET
ijtc-900	102	37	linear	linear	PROPN
ijtc-900	102	38	regression	regression	NOUN
ijtc-900	102	39	model	model	NOUN
ijtc-900	102	40	.	.	PUNCT
ijtc-900	103	1	table	table	NOUN
ijtc-900	103	2	3	3	NUM
ijtc-900	103	3	below	below	ADP
ijtc-900	103	4	displays	display	VERB
ijtc-900	103	5	the	the	DET
ijtc-900	103	6	results	result	NOUN
ijtc-900	103	7	of	of	ADP
ijtc-900	103	8	the	the	DET
ijtc-900	103	9	autocorrelation	autocorrelation	NOUN
ijtc-900	103	10	test	test	NOUN
ijtc-900	103	11	:	:	PUNCT
ijtc-900	103	12	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	103	13	analysis	analysis	NOUN
ijtc-900	103	14	of	of	ADP
ijtc-900	103	15	current	current	ADJ
ijtc-900	103	16	ratio	ratio	NOUN
ijtc-900	103	17	,	,	PUNCT
ijtc-900	103	18	debt	debt	NOUN
ijtc-900	103	19	ratio	ratio	NOUN
ijtc-900	103	20	,	,	PUNCT
ijtc-900	103	21	net	net	ADJ
ijtc-900	103	22	profit	profit	NOUN
ijtc-900	103	23	margin	margin	NOUN
ijtc-900	103	24	,	,	PUNCT
ijtc-900	103	25	and	and	CCONJ
ijtc-900	103	26	total	total	ADJ
ijtc-900	103	27	asset	asset	NOUN
ijtc-900	103	28	turnover	turnover	NOUN
ijtc-900	103	29	change	change	NOUN
ijtc-900	103	30	in	in	ADP
ijtc-900	103	31	income	income	NOUN
ijtc-900	103	32	(	(	PUNCT
ijtc-900	103	33	study	study	NOUN
ijtc-900	103	34	of	of	ADP
ijtc-900	103	35	multinational	multinational	ADJ
ijtc-900	103	36	companies	company	NOUN
ijtc-900	103	37	listed	list	VERB
ijtc-900	103	38	on	on	ADP
ijtc-900	103	39	the	the	DET
ijtc-900	103	40	idx	idx	NOUN
ijtc-900	103	41	for	for	ADP
ijtc-900	103	42	the	the	DET
ijtc-900	103	43	2020	2020	NUM
ijtc-900	103	44	-	-	SYM
ijtc-900	103	45	2022	2022	NUM
ijtc-900	103	46	period	period	NOUN
ijtc-900	103	47	)	)	PUNCT
ijtc-900	103	48	handayani	handayani	PROPN
ijtc-900	103	49	,	,	PUNCT
ijtc-900	103	50	suhardjanto	suhardjanto	PROPN
ijtc-900	103	51	,	,	PUNCT
ijtc-900	103	52	muhtar	muhtar	NOUN
ijtc-900	103	53	,	,	PUNCT
ijtc-900	103	54	and	and	CCONJ
ijtc-900	103	55	honggowati	honggowati	NOUN
ijtc-900	103	56	870	870	NUM
ijtc-900	103	57	|	|	NOUN
ijtc-900	103	58	ilomata	ilomata	PROPN
ijtc-900	103	59	international	international	ADJ
ijtc-900	103	60	journal	journal	NOUN
ijtc-900	103	61	of	of	ADP
ijtc-900	103	62	tax	tax	PROPN
ijtc-900	103	63	&	&	CCONJ
ijtc-900	103	64	accounting	account	VERB
ijtc-900	103	65	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	103	66	table	table	NOUN
ijtc-900	103	67	3	3	NUM
ijtc-900	103	68	.	.	X
ijtc-900	103	69	autocorrelation	autocorrelation	NOUN
ijtc-900	103	70	test	test	NOUN
ijtc-900	103	71	results	result	NOUN
ijtc-900	103	72	(	(	PUNCT
ijtc-900	103	73	durbin	durbin	PROPN
ijtc-900	103	74	watson	watson	PROPN
ijtc-900	103	75	)	)	PUNCT
ijtc-900	103	76	source	source	NOUN
ijtc-900	103	77	:	:	PUNCT
ijtc-900	103	78	results	result	NOUN
ijtc-900	103	79	of	of	ADP
ijtc-900	103	80	spss	spss	PROPN
ijtc-900	103	81	data	data	NOUN
ijtc-900	103	82	processing	processing	NOUN
ijtc-900	103	83	(	(	PUNCT
ijtc-900	103	84	2023	2023	NUM
ijtc-900	103	85	)	)	PUNCT
ijtc-900	103	86	calculations	calculation	NOUN
ijtc-900	103	87	of	of	ADP
ijtc-900	103	88	autocorrelation	autocorrelation	NOUN
ijtc-900	103	89	yielded	yield	VERB
ijtc-900	103	90	a	a	DET
ijtc-900	103	91	durbin	durbin	ADJ
ijtc-900	103	92	watson	watson	NOUN
ijtc-900	103	93	value	value	NOUN
ijtc-900	103	94	of	of	ADP
ijtc-900	103	95	1.735	1.735	NUM
ijtc-900	103	96	,	,	PUNCT
ijtc-900	103	97	as	as	SCONJ
ijtc-900	103	98	shown	show	VERB
ijtc-900	103	99	in	in	ADP
ijtc-900	103	100	table	table	NOUN
ijtc-900	103	101	3	3	NUM
ijtc-900	103	102	.	.	PUNCT
ijtc-900	104	1	it	it	PRON
ijtc-900	104	2	can	can	AUX
ijtc-900	104	3	be	be	AUX
ijtc-900	104	4	concluded	conclude	VERB
ijtc-900	104	5	that	that	SCONJ
ijtc-900	104	6	the	the	DET
ijtc-900	104	7	autocorrelation	autocorrelation	NOUN
ijtc-900	104	8	test	test	NOUN
ijtc-900	104	9	results	result	NOUN
ijtc-900	104	10	show	show	VERB
ijtc-900	104	11	(	(	PUNCT
ijtc-900	104	12	1.7001	1.7001	NUM
ijtc-900	104	13	)	)	PUNCT
ijtc-900	104	14	(	(	PUNCT
ijtc-900	104	15	1.735	1.735	NUM
ijtc-900	104	16	)	)	PUNCT
ijtc-900	104	17	4	4	NUM
ijtc-900	104	18	-	-	SYM
ijtc-900	104	19	du	du	X
ijtc-900	104	20	(	(	PUNCT
ijtc-900	104	21	2.300	2.300	NUM
ijtc-900	104	22	)	)	PUNCT
ijtc-900	104	23	from	from	ADP
ijtc-900	104	24	the	the	DET
ijtc-900	104	25	durbin	durbin	PROPN
ijtc-900	104	26	watson	watson	PROPN
ijtc-900	104	27	table	table	NOUN
ijtc-900	104	28	at	at	ADP
ijtc-900	104	29	a	a	DET
ijtc-900	104	30	significance	significance	NOUN
ijtc-900	104	31	level	level	NOUN
ijtc-900	104	32	of	of	ADP
ijtc-900	104	33	5	5	NUM
ijtc-900	104	34	%	%	NOUN
ijtc-900	104	35	for	for	ADP
ijtc-900	104	36	the	the	DET
ijtc-900	104	37	number	number	NOUN
ijtc-900	104	38	of	of	ADP
ijtc-900	104	39	independent	independent	ADJ
ijtc-900	104	40	variables	variable	NOUN
ijtc-900	104	41	(	(	PUNCT
ijtc-900	104	42	k	k	X
ijtc-900	104	43	)	)	PUNCT
ijtc-900	104	44	=	=	SYM
ijtc-900	104	45	4	4	NUM
ijtc-900	104	46	and	and	CCONJ
ijtc-900	104	47	the	the	DET
ijtc-900	104	48	number	number	NOUN
ijtc-900	104	49	of	of	ADP
ijtc-900	104	50	observational	observational	ADJ
ijtc-900	104	51	data	datum	NOUN
ijtc-900	104	52	(	(	PUNCT
ijtc-900	104	53	n	n	CCONJ
ijtc-900	104	54	)	)	PUNCT
ijtc-900	104	55	=	=	SYM
ijtc-900	105	1	68	68	NUM
ijtc-900	105	2	,	,	PUNCT
ijtc-900	105	3	where	where	SCONJ
ijtc-900	105	4	du	du	PROPN
ijtc-900	105	5	=	=	PROPN
ijtc-900	105	6	1.7001	1.7001	NUM
ijtc-900	105	7	and	and	CCONJ
ijtc-900	105	8	dl	dl	X
ijtc-900	105	9	=	=	NOUN
ijtc-900	105	10	1.516	1.516	NUM
ijtc-900	105	11	,	,	PUNCT
ijtc-900	105	12	respectively	respectively	ADV
ijtc-900	105	13	.	.	PUNCT
ijtc-900	106	1	as	as	ADP
ijtc-900	106	2	a	a	DET
ijtc-900	106	3	result	result	NOUN
ijtc-900	106	4	,	,	PUNCT
ijtc-900	106	5	we	we	PRON
ijtc-900	106	6	may	may	AUX
ijtc-900	106	7	infer	infer	VERB
ijtc-900	106	8	from	from	ADP
ijtc-900	106	9	this	this	DET
ijtc-900	106	10	study	study	NOUN
ijtc-900	106	11	's	's	PART
ijtc-900	106	12	autocorrelation	autocorrelation	NOUN
ijtc-900	106	13	measurement	measurement	NOUN
ijtc-900	106	14	that	that	PRON
ijtc-900	106	15	h0	h0	PROPN
ijtc-900	106	16	is	be	AUX
ijtc-900	106	17	accepted	accept	VERB
ijtc-900	106	18	and	and	CCONJ
ijtc-900	106	19	no	no	DET
ijtc-900	106	20	autocorrelation	autocorrelation	NOUN
ijtc-900	106	21	exists	exist	VERB
ijtc-900	106	22	.	.	PUNCT
ijtc-900	107	1	multicollinearity	multicollinearity	NOUN
ijtc-900	107	2	test	test	NOUN
ijtc-900	107	3	the	the	DET
ijtc-900	107	4	purpose	purpose	NOUN
ijtc-900	107	5	of	of	ADP
ijtc-900	107	6	the	the	DET
ijtc-900	107	7	multicollinearity	multicollinearity	NOUN
ijtc-900	107	8	test	test	NOUN
ijtc-900	107	9	is	be	AUX
ijtc-900	107	10	to	to	PART
ijtc-900	107	11	see	see	VERB
ijtc-900	107	12	whether	whether	SCONJ
ijtc-900	107	13	the	the	DET
ijtc-900	107	14	regression	regression	NOUN
ijtc-900	107	15	model	model	NOUN
ijtc-900	107	16	has	have	AUX
ijtc-900	107	17	discovered	discover	VERB
ijtc-900	107	18	any	any	DET
ijtc-900	107	19	relationships	relationship	NOUN
ijtc-900	107	20	or	or	CCONJ
ijtc-900	107	21	correlations	correlation	NOUN
ijtc-900	107	22	among	among	ADP
ijtc-900	107	23	the	the	DET
ijtc-900	107	24	independent	independent	ADJ
ijtc-900	107	25	variables	variable	NOUN
ijtc-900	107	26	.	.	PUNCT
ijtc-900	108	1	an	an	DET
ijtc-900	108	2	elevated	elevated	ADJ
ijtc-900	108	3	varianceinflation	varianceinflation	NOUN
ijtc-900	108	4	-	-	PUNCT
ijtc-900	108	5	factor	factor	NOUN
ijtc-900	108	6	(	(	PUNCT
ijtc-900	108	7	vif	vif	NOUN
ijtc-900	108	8	)	)	PUNCT
ijtc-900	108	9	indicates	indicate	VERB
ijtc-900	108	10	the	the	DET
ijtc-900	108	11	presence	presence	NOUN
ijtc-900	108	12	of	of	ADP
ijtc-900	108	13	multicollinearity	multicollinearity	NOUN
ijtc-900	108	14	.	.	PUNCT
ijtc-900	109	1	if	if	SCONJ
ijtc-900	109	2	the	the	DET
ijtc-900	109	3	value	value	NOUN
ijtc-900	109	4	of	of	ADP
ijtc-900	109	5	vif	vif	NOUN
ijtc-900	109	6	is	be	AUX
ijtc-900	109	7	less	less	ADJ
ijtc-900	109	8	than	than	ADP
ijtc-900	109	9	10	10	NUM
ijtc-900	109	10	,	,	PUNCT
ijtc-900	109	11	and	and	CCONJ
ijtc-900	109	12	the	the	DET
ijtc-900	109	13	tolerance	tolerance	NOUN
ijtc-900	109	14	value	value	NOUN
ijtc-900	109	15	is	be	AUX
ijtc-900	109	16	more	more	ADJ
ijtc-900	109	17	than	than	ADP
ijtc-900	109	18	0.100	0.100	NUM
ijtc-900	109	19	,	,	PUNCT
ijtc-900	109	20	then	then	ADV
ijtc-900	109	21	multicollinearity	multicollinearity	NOUN
ijtc-900	109	22	is	be	AUX
ijtc-900	109	23	not	not	PART
ijtc-900	109	24	present	present	ADJ
ijtc-900	109	25	.	.	PUNCT
ijtc-900	110	1	table	table	NOUN
ijtc-900	110	2	4	4	NUM
ijtc-900	110	3	below	below	ADV
ijtc-900	110	4	displays	display	VERB
ijtc-900	110	5	the	the	DET
ijtc-900	110	6	results	result	NOUN
ijtc-900	110	7	of	of	ADP
ijtc-900	110	8	the	the	DET
ijtc-900	110	9	molticolinarity	molticolinarity	NOUN
ijtc-900	110	10	analysis	analysis	NOUN
ijtc-900	110	11	:	:	PUNCT
ijtc-900	110	12	tabel	tabel	NOUN
ijtc-900	110	13	4	4	NUM
ijtc-900	110	14	.	.	PUNCT
ijtc-900	110	15	hasil	hasil	PROPN
ijtc-900	110	16	uji	uji	PROPN
ijtc-900	110	17	multikolinearitas	multikolinearitas	PROPN
ijtc-900	110	18	source	source	NOUN
ijtc-900	110	19	:	:	PUNCT
ijtc-900	110	20	results	result	NOUN
ijtc-900	110	21	of	of	ADP
ijtc-900	110	22	spss	spss	PROPN
ijtc-900	110	23	data	data	NOUN
ijtc-900	110	24	processing	processing	NOUN
ijtc-900	110	25	(	(	PUNCT
ijtc-900	110	26	2023	2023	NUM
ijtc-900	110	27	)	)	PUNCT
ijtc-900	110	28	table	table	NOUN
ijtc-900	110	29	4	4	NUM
ijtc-900	110	30	shows	show	VERB
ijtc-900	110	31	that	that	SCONJ
ijtc-900	110	32	the	the	DET
ijtc-900	110	33	test	test	NOUN
ijtc-900	110	34	results	result	NOUN
ijtc-900	110	35	show	show	VERB
ijtc-900	110	36	a	a	DET
ijtc-900	110	37	tolerance	tolerance	NOUN
ijtc-900	110	38	value	value	NOUN
ijtc-900	110	39	for	for	ADP
ijtc-900	110	40	the	the	DET
ijtc-900	110	41	current	current	ADJ
ijtc-900	110	42	ratio	ratio	NOUN
ijtc-900	110	43	variable	variable	NOUN
ijtc-900	110	44	of	of	ADP
ijtc-900	110	45	0.819	0.819	NUM
ijtc-900	110	46	>	>	SYM
ijtc-900	110	47	0.100	0.100	NUM
ijtc-900	110	48	,	,	PUNCT
ijtc-900	110	49	debt	debt	NOUN
ijtc-900	110	50	to	to	ADP
ijtc-900	110	51	equity	equity	NOUN
ijtc-900	110	52	ratio	ratio	NOUN
ijtc-900	110	53	0.671	0.671	NUM
ijtc-900	110	54	>	>	SYM
ijtc-900	110	55	0.100	0.100	NUM
ijtc-900	110	56	,	,	PUNCT
ijtc-900	110	57	net	net	ADJ
ijtc-900	110	58	profit	profit	NOUN
ijtc-900	110	59	margin	margin	NOUN
ijtc-900	110	60	0.892	0.892	NUM
ijtc-900	110	61	>	>	SYM
ijtc-900	110	62	0.100	0.100	NUM
ijtc-900	110	63	,	,	PUNCT
ijtc-900	110	64	and	and	CCONJ
ijtc-900	110	65	total	total	ADJ
ijtc-900	110	66	asset	asset	NOUN
ijtc-900	110	67	turnover	turnover	NOUN
ijtc-900	110	68	0.823	0.823	NUM
ijtc-900	110	69	>	>	X
ijtc-900	110	70	0.100	0.100	NUM
ijtc-900	110	71	.	.	PUNCT
ijtc-900	111	1	meanwhile	meanwhile	ADV
ijtc-900	111	2	,	,	PUNCT
ijtc-900	111	3	the	the	DET
ijtc-900	111	4	vif	vif	NOUN
ijtc-900	111	5	(	(	PUNCT
ijtc-900	111	6	variance	variance	NOUN
ijtc-900	111	7	inflation	inflation	NOUN
ijtc-900	111	8	factor	factor	NOUN
ijtc-900	111	9	)	)	PUNCT
ijtc-900	111	10	value	value	NOUN
ijtc-900	111	11	for	for	ADP
ijtc-900	111	12	the	the	DET
ijtc-900	111	13	current	current	ADJ
ijtc-900	111	14	ratio	ratio	NOUN
ijtc-900	111	15	variable	variable	NOUN
ijtc-900	111	16	is	be	AUX
ijtc-900	111	17	1.221	1.221	NUM
ijtc-900	111	18	<	<	X
ijtc-900	111	19	10.00	10.00	NUM
ijtc-900	111	20	,	,	PUNCT
ijtc-900	111	21	debt	debt	NOUN
ijtc-900	111	22	to	to	ADP
ijtc-900	111	23	equity	equity	NOUN
ijtc-900	111	24	ratio	ratio	NOUN
ijtc-900	111	25	is	be	AUX
ijtc-900	111	26	1.490	1.490	NUM
ijtc-900	111	27	<	<	X
ijtc-900	111	28	10.00	10.00	NUM
ijtc-900	111	29	,	,	PUNCT
ijtc-900	111	30	net	net	ADJ
ijtc-900	111	31	profit	profit	NOUN
ijtc-900	111	32	margin	margin	NOUN
ijtc-900	111	33	is	be	AUX
ijtc-900	111	34	1.121	1.121	NUM
ijtc-900	111	35	<	<	X
ijtc-900	111	36	10.00	10.00	NUM
ijtc-900	111	37	,	,	PUNCT
ijtc-900	111	38	and	and	CCONJ
ijtc-900	111	39	total	total	ADJ
ijtc-900	111	40	asset	asset	NOUN
ijtc-900	111	41	turnover	turnover	NOUN
ijtc-900	111	42	is	be	AUX
ijtc-900	111	43	1.215	1.215	NUM
ijtc-900	111	44	<	<	X
ijtc-900	111	45	10.00	10.00	NUM
ijtc-900	111	46	.	.	PUNCT
ijtc-900	112	1	so	so	ADV
ijtc-900	112	2	it	it	PRON
ijtc-900	112	3	can	can	AUX
ijtc-900	112	4	be	be	AUX
ijtc-900	112	5	concluded	conclude	VERB
ijtc-900	112	6	that	that	SCONJ
ijtc-900	112	7	there	there	PRON
ijtc-900	112	8	are	be	VERB
ijtc-900	112	9	no	no	DET
ijtc-900	112	10	symptoms	symptom	NOUN
ijtc-900	112	11	of	of	ADP
ijtc-900	112	12	multicollinearity	multicollinearity	NOUN
ijtc-900	112	13	between	between	ADP
ijtc-900	112	14	each	each	DET
ijtc-900	112	15	variable	variable	NOUN
ijtc-900	112	16	in	in	ADP
ijtc-900	112	17	this	this	DET
ijtc-900	112	18	model	model	NOUN
ijtc-900	112	19	.	.	PUNCT
ijtc-900	113	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	113	2	analysis	analysis	NOUN
ijtc-900	113	3	of	of	ADP
ijtc-900	113	4	current	current	ADJ
ijtc-900	113	5	ratio	ratio	NOUN
ijtc-900	113	6	,	,	PUNCT
ijtc-900	113	7	debt	debt	NOUN
ijtc-900	113	8	ratio	ratio	NOUN
ijtc-900	113	9	,	,	PUNCT
ijtc-900	113	10	net	net	ADJ
ijtc-900	113	11	profit	profit	NOUN
ijtc-900	113	12	margin	margin	NOUN
ijtc-900	113	13	,	,	PUNCT
ijtc-900	113	14	and	and	CCONJ
ijtc-900	113	15	total	total	ADJ
ijtc-900	113	16	asset	asset	NOUN
ijtc-900	113	17	turnover	turnover	NOUN
ijtc-900	113	18	change	change	NOUN
ijtc-900	113	19	in	in	ADP
ijtc-900	113	20	income	income	NOUN
ijtc-900	113	21	(	(	PUNCT
ijtc-900	113	22	study	study	NOUN
ijtc-900	113	23	of	of	ADP
ijtc-900	113	24	multinational	multinational	ADJ
ijtc-900	113	25	companies	company	NOUN
ijtc-900	113	26	listed	list	VERB
ijtc-900	113	27	on	on	ADP
ijtc-900	113	28	the	the	DET
ijtc-900	113	29	idx	idx	NOUN
ijtc-900	113	30	for	for	ADP
ijtc-900	113	31	the	the	DET
ijtc-900	113	32	2020	2020	NUM
ijtc-900	113	33	-	-	SYM
ijtc-900	113	34	2022	2022	NUM
ijtc-900	113	35	period	period	NOUN
ijtc-900	113	36	)	)	PUNCT
ijtc-900	113	37	handayani	handayani	PROPN
ijtc-900	113	38	,	,	PUNCT
ijtc-900	113	39	suhardjanto	suhardjanto	PROPN
ijtc-900	113	40	,	,	PUNCT
ijtc-900	113	41	muhtar	muhtar	NOUN
ijtc-900	113	42	,	,	PUNCT
ijtc-900	113	43	and	and	CCONJ
ijtc-900	113	44	honggowati	honggowati	NOUN
ijtc-900	113	45	871	871	NUM
ijtc-900	113	46	|	|	ADV
ijtc-900	113	47	ilomata	ilomata	PROPN
ijtc-900	113	48	international	international	ADJ
ijtc-900	113	49	journal	journal	NOUN
ijtc-900	113	50	of	of	ADP
ijtc-900	113	51	tax	tax	PROPN
ijtc-900	113	52	&	&	CCONJ
ijtc-900	113	53	accounting	account	VERB
ijtc-900	113	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	113	55	heteroscedasticity	heteroscedasticity	NOUN
ijtc-900	113	56	test	test	NOUN
ijtc-900	113	57	the	the	DET
ijtc-900	113	58	purpose	purpose	NOUN
ijtc-900	113	59	of	of	ADP
ijtc-900	113	60	the	the	DET
ijtc-900	113	61	heteroskedastisity	heteroskedastisity	NOUN
ijtc-900	113	62	test	test	NOUN
ijtc-900	113	63	is	be	AUX
ijtc-900	113	64	to	to	PART
ijtc-900	113	65	determine	determine	VERB
ijtc-900	113	66	whether	whether	SCONJ
ijtc-900	113	67	there	there	PRON
ijtc-900	113	68	are	be	VERB
ijtc-900	113	69	significant	significant	ADJ
ijtc-900	113	70	variations	variation	NOUN
ijtc-900	113	71	in	in	ADP
ijtc-900	113	72	the	the	DET
ijtc-900	113	73	residuals	residual	NOUN
ijtc-900	113	74	and	and	CCONJ
ijtc-900	113	75	variance	variance	NOUN
ijtc-900	113	76	of	of	ADP
ijtc-900	113	77	the	the	DET
ijtc-900	113	78	observations	observation	NOUN
ijtc-900	113	79	in	in	ADP
ijtc-900	113	80	the	the	DET
ijtc-900	113	81	regression	regression	NOUN
ijtc-900	113	82	model	model	NOUN
ijtc-900	113	83	.	.	PUNCT
ijtc-900	114	1	table	table	NOUN
ijtc-900	114	2	5	5	NUM
ijtc-900	114	3	below	below	ADP
ijtc-900	114	4	displays	display	VERB
ijtc-900	114	5	the	the	DET
ijtc-900	114	6	results	result	NOUN
ijtc-900	114	7	of	of	ADP
ijtc-900	114	8	a	a	DET
ijtc-900	114	9	glejser	glejser	NOUN
ijtc-900	114	10	test	test	NOUN
ijtc-900	114	11	for	for	ADP
ijtc-900	114	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-900	114	13	.	.	PUNCT
ijtc-900	115	1	table	table	NOUN
ijtc-900	115	2	5	5	NUM
ijtc-900	115	3	.	.	PUNCT
ijtc-900	115	4	glejser	glejser	PROPN
ijtc-900	115	5	test	test	PROPN
ijtc-900	115	6	results	result	NOUN
ijtc-900	115	7	source	source	NOUN
ijtc-900	115	8	:	:	PUNCT
ijtc-900	115	9	results	result	NOUN
ijtc-900	115	10	of	of	ADP
ijtc-900	115	11	spss	spss	PROPN
ijtc-900	115	12	data	data	NOUN
ijtc-900	115	13	processing	processing	NOUN
ijtc-900	115	14	(	(	PUNCT
ijtc-900	115	15	2023	2023	NUM
ijtc-900	115	16	)	)	PUNCT
ijtc-900	115	17	based	base	VERB
ijtc-900	115	18	on	on	ADP
ijtc-900	115	19	the	the	DET
ijtc-900	115	20	data	datum	NOUN
ijtc-900	115	21	in	in	ADP
ijtc-900	115	22	table	table	NOUN
ijtc-900	115	23	5	5	NUM
ijtc-900	115	24	,	,	PUNCT
ijtc-900	115	25	we	we	PRON
ijtc-900	115	26	can	can	AUX
ijtc-900	115	27	deduce	deduce	VERB
ijtc-900	115	28	that	that	SCONJ
ijtc-900	115	29	the	the	DET
ijtc-900	115	30	current	current	ADJ
ijtc-900	115	31	ratio	ratio	NOUN
ijtc-900	115	32	(	(	PUNCT
ijtc-900	115	33	x1	x1	PROPN
ijtc-900	115	34	)	)	PUNCT
ijtc-900	115	35	is	be	AUX
ijtc-900	115	36	highly	highly	ADV
ijtc-900	115	37	significant	significant	ADJ
ijtc-900	115	38	(	(	PUNCT
ijtc-900	115	39	p=0.934	p=0.934	NOUN
ijtc-900	115	40	)	)	PUNCT
ijtc-900	115	41	,	,	PUNCT
ijtc-900	115	42	the	the	DET
ijtc-900	115	43	debt	debt	NOUN
ijtc-900	115	44	to	to	ADP
ijtc-900	115	45	equity	equity	NOUN
ijtc-900	115	46	ratio	ratio	NOUN
ijtc-900	115	47	(	(	PUNCT
ijtc-900	115	48	x2	x2	PROPN
ijtc-900	115	49	)	)	PUNCT
ijtc-900	115	50	is	be	AUX
ijtc-900	115	51	moderately	moderately	ADV
ijtc-900	115	52	significant	significant	ADJ
ijtc-900	115	53	(	(	PUNCT
ijtc-900	115	54	p=0.540	p=0.540	PROPN
ijtc-900	115	55	)	)	PUNCT
ijtc-900	115	56	,	,	PUNCT
ijtc-900	115	57	the	the	DET
ijtc-900	115	58	net	net	ADJ
ijtc-900	115	59	profit	profit	NOUN
ijtc-900	115	60	margin	margin	NOUN
ijtc-900	115	61	(	(	PUNCT
ijtc-900	115	62	x3	x3	ADJ
ijtc-900	115	63	)	)	PUNCT
ijtc-900	115	64	is	be	AUX
ijtc-900	115	65	slightly	slightly	ADV
ijtc-900	115	66	significant	significant	ADJ
ijtc-900	115	67	(	(	PUNCT
ijtc-900	115	68	p=0.273	p=0.273	NUM
ijtc-900	115	69	)	)	PUNCT
ijtc-900	115	70	,	,	PUNCT
ijtc-900	115	71	and	and	CCONJ
ijtc-900	115	72	the	the	DET
ijtc-900	115	73	total	total	ADJ
ijtc-900	115	74	asset	asset	NOUN
ijtc-900	115	75	turnover	turnover	NOUN
ijtc-900	115	76	(	(	PUNCT
ijtc-900	115	77	x4	x4	PROPN
ijtc-900	115	78	)	)	PUNCT
ijtc-900	115	79	is	be	AUX
ijtc-900	115	80	slightly	slightly	ADV
ijtc-900	115	81	significant	significant	ADJ
ijtc-900	115	82	(	(	PUNCT
ijtc-900	115	83	p=0.358	p=0.358	NOUN
ijtc-900	115	84	)	)	PUNCT
ijtc-900	115	85	.	.	PUNCT
ijtc-900	116	1	according	accord	VERB
ijtc-900	116	2	to	to	ADP
ijtc-900	116	3	the	the	DET
ijtc-900	116	4	criteria	criterion	NOUN
ijtc-900	116	5	for	for	ADP
ijtc-900	116	6	reaching	reach	VERB
ijtc-900	116	7	a	a	DET
ijtc-900	116	8	judgment	judgment	NOUN
ijtc-900	116	9	in	in	ADP
ijtc-900	116	10	the	the	DET
ijtc-900	116	11	glejser	glejser	NOUN
ijtc-900	116	12	test	test	NOUN
ijtc-900	116	13	,	,	PUNCT
ijtc-900	116	14	we	we	PRON
ijtc-900	116	15	can	can	AUX
ijtc-900	116	16	say	say	VERB
ijtc-900	116	17	that	that	SCONJ
ijtc-900	116	18	heteroscedasticity	heteroscedasticity	NOUN
ijtc-900	116	19	was	be	AUX
ijtc-900	116	20	absent	absent	ADJ
ijtc-900	116	21	in	in	ADP
ijtc-900	116	22	this	this	DET
ijtc-900	116	23	research	research	NOUN
ijtc-900	116	24	since	since	SCONJ
ijtc-900	116	25	the	the	DET
ijtc-900	116	26	significant	significant	ADJ
ijtc-900	116	27	value	value	NOUN
ijtc-900	116	28	of	of	ADP
ijtc-900	116	29	the	the	DET
ijtc-900	116	30	4	4	NUM
ijtc-900	116	31	variables	variable	NOUN
ijtc-900	116	32	was	be	AUX
ijtc-900	116	33	more	more	ADJ
ijtc-900	116	34	than	than	ADP
ijtc-900	116	35	0.050	0.050	NUM
ijtc-900	116	36	.	.	PUNCT
ijtc-900	117	1	3	3	X
ijtc-900	117	2	.	.	X
ijtc-900	117	3	multiple	multiple	ADJ
ijtc-900	117	4	regression	regression	NOUN
ijtc-900	117	5	analysis	analysis	NOUN
ijtc-900	117	6	researchers	researcher	NOUN
ijtc-900	117	7	used	use	VERB
ijtc-900	117	8	multiple	multiple	ADJ
ijtc-900	117	9	regression	regression	NOUN
ijtc-900	117	10	analysis	analysis	NOUN
ijtc-900	117	11	to	to	PART
ijtc-900	117	12	examine	examine	VERB
ijtc-900	117	13	the	the	DET
ijtc-900	117	14	linear	linear	ADJ
ijtc-900	117	15	connection	connection	NOUN
ijtc-900	117	16	between	between	ADP
ijtc-900	117	17	their	their	PRON
ijtc-900	117	18	independent	independent	ADJ
ijtc-900	117	19	variables	variable	NOUN
ijtc-900	117	20	and	and	CCONJ
ijtc-900	117	21	the	the	DET
ijtc-900	117	22	dependent	dependent	ADJ
ijtc-900	117	23	one	one	NUM
ijtc-900	117	24	.	.	PUNCT
ijtc-900	118	1	using	use	VERB
ijtc-900	118	2	the	the	DET
ijtc-900	118	3	value	value	NOUN
ijtc-900	118	4	of	of	ADP
ijtc-900	118	5	the	the	DET
ijtc-900	118	6	independent	independent	ADJ
ijtc-900	118	7	variable	variable	NOUN
ijtc-900	118	8	on	on	ADP
ijtc-900	118	9	two	two	NUM
ijtc-900	118	10	or	or	CCONJ
ijtc-900	118	11	more	more	ADV
ijtc-900	118	12	independent	independent	ADJ
ijtc-900	118	13	variables	variable	NOUN
ijtc-900	118	14	,	,	PUNCT
ijtc-900	118	15	this	this	DET
ijtc-900	118	16	test	test	NOUN
ijtc-900	118	17	attempts	attempt	VERB
ijtc-900	118	18	to	to	PART
ijtc-900	118	19	predict	predict	VERB
ijtc-900	118	20	the	the	DET
ijtc-900	118	21	mean	mean	ADJ
ijtc-900	118	22	value	value	NOUN
ijtc-900	118	23	of	of	ADP
ijtc-900	118	24	the	the	DET
ijtc-900	118	25	population	population	NOUN
ijtc-900	118	26	.	.	PUNCT
ijtc-900	119	1	table	table	NOUN
ijtc-900	119	2	6	6	NUM
ijtc-900	119	3	below	below	ADP
ijtc-900	119	4	displays	display	VERB
ijtc-900	119	5	the	the	DET
ijtc-900	119	6	results	result	NOUN
ijtc-900	119	7	of	of	ADP
ijtc-900	119	8	a	a	DET
ijtc-900	119	9	multiple	multiple	ADJ
ijtc-900	119	10	regression	regression	NOUN
ijtc-900	119	11	analysis	analysis	NOUN
ijtc-900	119	12	:	:	PUNCT
ijtc-900	119	13	table	table	NOUN
ijtc-900	119	14	6	6	NUM
ijtc-900	119	15	.	.	PUNCT
ijtc-900	120	1	results	result	NOUN
ijtc-900	120	2	of	of	ADP
ijtc-900	120	3	multiple	multiple	ADJ
ijtc-900	120	4	regression	regression	NOUN
ijtc-900	120	5	analysis	analysis	NOUN
ijtc-900	120	6	source	source	NOUN
ijtc-900	120	7	:	:	PUNCT
ijtc-900	120	8	results	result	NOUN
ijtc-900	120	9	of	of	ADP
ijtc-900	120	10	spss	spss	PROPN
ijtc-900	120	11	data	data	NOUN
ijtc-900	120	12	processing	processing	NOUN
ijtc-900	120	13	(	(	PUNCT
ijtc-900	120	14	2023	2023	NUM
ijtc-900	120	15	)	)	PUNCT
ijtc-900	120	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	120	17	analysis	analysis	NOUN
ijtc-900	120	18	of	of	ADP
ijtc-900	120	19	current	current	ADJ
ijtc-900	120	20	ratio	ratio	NOUN
ijtc-900	120	21	,	,	PUNCT
ijtc-900	120	22	debt	debt	NOUN
ijtc-900	120	23	ratio	ratio	NOUN
ijtc-900	120	24	,	,	PUNCT
ijtc-900	120	25	net	net	ADJ
ijtc-900	120	26	profit	profit	NOUN
ijtc-900	120	27	margin	margin	NOUN
ijtc-900	120	28	,	,	PUNCT
ijtc-900	120	29	and	and	CCONJ
ijtc-900	120	30	total	total	ADJ
ijtc-900	120	31	asset	asset	NOUN
ijtc-900	120	32	turnover	turnover	NOUN
ijtc-900	120	33	change	change	NOUN
ijtc-900	120	34	in	in	ADP
ijtc-900	120	35	income	income	NOUN
ijtc-900	120	36	(	(	PUNCT
ijtc-900	120	37	study	study	NOUN
ijtc-900	120	38	of	of	ADP
ijtc-900	120	39	multinational	multinational	ADJ
ijtc-900	120	40	companies	company	NOUN
ijtc-900	120	41	listed	list	VERB
ijtc-900	120	42	on	on	ADP
ijtc-900	120	43	the	the	DET
ijtc-900	120	44	idx	idx	NOUN
ijtc-900	120	45	for	for	ADP
ijtc-900	120	46	the	the	DET
ijtc-900	120	47	2020	2020	NUM
ijtc-900	120	48	-	-	SYM
ijtc-900	120	49	2022	2022	NUM
ijtc-900	120	50	period	period	NOUN
ijtc-900	120	51	)	)	PUNCT
ijtc-900	120	52	handayani	handayani	PROPN
ijtc-900	120	53	,	,	PUNCT
ijtc-900	120	54	suhardjanto	suhardjanto	PROPN
ijtc-900	120	55	,	,	PUNCT
ijtc-900	120	56	muhtar	muhtar	NOUN
ijtc-900	120	57	,	,	PUNCT
ijtc-900	120	58	and	and	CCONJ
ijtc-900	120	59	honggowati	honggowati	NOUN
ijtc-900	120	60	872	872	NUM
ijtc-900	120	61	|	|	ADV
ijtc-900	120	62	ilomata	ilomata	PROPN
ijtc-900	120	63	international	international	ADJ
ijtc-900	120	64	journal	journal	NOUN
ijtc-900	120	65	of	of	ADP
ijtc-900	120	66	tax	tax	PROPN
ijtc-900	120	67	&	&	CCONJ
ijtc-900	120	68	accounting	accounting	PROPN
ijtc-900	120	69	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	120	70	based	base	VERB
ijtc-900	120	71	on	on	ADP
ijtc-900	120	72	table	table	NOUN
ijtc-900	120	73	6	6	NUM
ijtc-900	120	74	,	,	PUNCT
ijtc-900	120	75	the	the	DET
ijtc-900	120	76	multiple	multiple	ADJ
ijtc-900	120	77	linear	linear	ADJ
ijtc-900	120	78	regression	regression	NOUN
ijtc-900	120	79	equation	equation	NOUN
ijtc-900	120	80	is	be	AUX
ijtc-900	120	81	obtained	obtain	VERB
ijtc-900	120	82	as	as	SCONJ
ijtc-900	120	83	follows	follow	VERB
ijtc-900	120	84	:	:	PUNCT
ijtc-900	120	85	y=	y=	NUM
ijtc-900	120	86	1.083	1.083	NUM
ijtc-900	120	87	+	+	NUM
ijtc-900	120	88	0.026	0.026	NUM
ijtc-900	120	89	cr	cr	NOUN
ijtc-900	121	1	+	+	CCONJ
ijtc-900	121	2	0.681	0.681	NUM
ijtc-900	121	3	der	der	NOUN
ijtc-900	121	4	+	+	CCONJ
ijtc-900	121	5	1.843	1.843	NUM
ijtc-900	121	6	npm	npm	NOUN
ijtc-900	121	7	+	+	CCONJ
ijtc-900	121	8	0.823	0.823	NUM
ijtc-900	121	9	tato	tato	NOUN
ijtc-900	121	10	+	+	CCONJ
ijtc-900	121	11	𝑒	𝑒	PROPN
ijtc-900	121	12	4	4	NUM
ijtc-900	121	13	.	.	PUNCT
ijtc-900	121	14	hypothesis	hypothesis	NOUN
ijtc-900	121	15	test	test	NOUN
ijtc-900	121	16	coefficient	coefficient	NOUN
ijtc-900	121	17	of	of	ADP
ijtc-900	121	18	determinationi(r²	determinationi(r²	PROPN
ijtc-900	121	19	)	)	PUNCT
ijtc-900	121	20	this	this	DET
ijtc-900	121	21	analysis	analysis	NOUN
ijtc-900	121	22	was	be	AUX
ijtc-900	121	23	performed	perform	VERB
ijtc-900	121	24	to	to	PART
ijtc-900	121	25	determine	determine	VERB
ijtc-900	121	26	the	the	DET
ijtc-900	121	27	level	level	NOUN
ijtc-900	121	28	of	of	ADP
ijtc-900	121	29	significance	significance	NOUN
ijtc-900	121	30	of	of	ADP
ijtc-900	121	31	the	the	DET
ijtc-900	121	32	relationships	relationship	NOUN
ijtc-900	121	33	between	between	ADP
ijtc-900	121	34	the	the	DET
ijtc-900	121	35	independent	independent	ADJ
ijtc-900	121	36	variables	variable	NOUN
ijtc-900	121	37	(	(	PUNCT
ijtc-900	121	38	current	current	ADJ
ijtc-900	121	39	ratio	ratio	NOUN
ijtc-900	121	40	,	,	PUNCT
ijtc-900	121	41	debt	debt	NOUN
ijtc-900	121	42	to	to	ADP
ijtc-900	121	43	equity	equity	NOUN
ijtc-900	121	44	ratio	ratio	NOUN
ijtc-900	121	45	,	,	PUNCT
ijtc-900	121	46	net	net	ADJ
ijtc-900	121	47	profit	profit	NOUN
ijtc-900	121	48	margin	margin	NOUN
ijtc-900	121	49	,	,	PUNCT
ijtc-900	121	50	and	and	CCONJ
ijtc-900	121	51	total	total	ADJ
ijtc-900	121	52	asset	asset	NOUN
ijtc-900	121	53	turnover	turnover	NOUN
ijtc-900	121	54	)	)	PUNCT
ijtc-900	121	55	.	.	PUNCT
ijtc-900	122	1	the	the	DET
ijtc-900	122	2	results	result	NOUN
ijtc-900	122	3	of	of	ADP
ijtc-900	122	4	the	the	DET
ijtc-900	122	5	test	test	NOUN
ijtc-900	122	6	for	for	ADP
ijtc-900	122	7	the	the	DET
ijtc-900	122	8	correlation	correlation	NOUN
ijtc-900	122	9	coefficient	coefficient	NOUN
ijtc-900	122	10	(	(	PUNCT
ijtc-900	122	11	r2	r2	PROPN
ijtc-900	122	12	)	)	PUNCT
ijtc-900	122	13	are	be	AUX
ijtc-900	122	14	shown	show	VERB
ijtc-900	122	15	below	below	ADP
ijtc-900	122	16	.	.	PUNCT
ijtc-900	123	1	table	table	NOUN
ijtc-900	123	2	7	7	NUM
ijtc-900	123	3	below	below	ADP
ijtc-900	123	4	displays	display	VERB
ijtc-900	123	5	the	the	DET
ijtc-900	123	6	findings	finding	NOUN
ijtc-900	123	7	of	of	ADP
ijtc-900	123	8	the	the	DET
ijtc-900	123	9	coefficient	coefficient	NOUN
ijtc-900	123	10	of	of	ADP
ijtc-900	123	11	determination	determination	NOUN
ijtc-900	123	12	:	:	PUNCT
ijtc-900	123	13	table	table	NOUN
ijtc-900	123	14	7	7	NUM
ijtc-900	123	15	.	.	PUNCT
ijtc-900	123	16	test	test	NOUN
ijtc-900	123	17	results	result	NOUN
ijtc-900	123	18	for	for	ADP
ijtc-900	123	19	the	the	DET
ijtc-900	123	20	coefficient	coefficient	NOUN
ijtc-900	123	21	of	of	ADP
ijtc-900	123	22	determination	determination	NOUN
ijtc-900	123	23	(	(	PUNCT
ijtc-900	123	24	r²	r²	NOUN
ijtc-900	123	25	)	)	PUNCT
ijtc-900	123	26	source	source	NOUN
ijtc-900	123	27	:	:	PUNCT
ijtc-900	123	28	results	result	NOUN
ijtc-900	123	29	of	of	ADP
ijtc-900	123	30	spss	spss	PROPN
ijtc-900	123	31	data	data	NOUN
ijtc-900	123	32	processing	processing	NOUN
ijtc-900	123	33	(	(	PUNCT
ijtc-900	123	34	2023	2023	NUM
ijtc-900	123	35	)	)	PUNCT
ijtc-900	123	36	table	table	NOUN
ijtc-900	123	37	7	7	NUM
ijtc-900	123	38	displays	display	VERB
ijtc-900	123	39	a	a	DET
ijtc-900	123	40	r	r	NOUN
ijtc-900	123	41	square	square	NOUN
ijtc-900	123	42	(	(	PUNCT
ijtc-900	123	43	r2	r2	PROPN
ijtc-900	123	44	)	)	PUNCT
ijtc-900	123	45	value	value	NOUN
ijtc-900	123	46	of	of	ADP
ijtc-900	123	47	0.682	0.682	NUM
ijtc-900	123	48	,	,	PUNCT
ijtc-900	123	49	which	which	PRON
ijtc-900	123	50	represents	represent	VERB
ijtc-900	123	51	the	the	DET
ijtc-900	123	52	findings	finding	NOUN
ijtc-900	123	53	of	of	ADP
ijtc-900	123	54	the	the	DET
ijtc-900	123	55	coefficient	coefficient	NOUN
ijtc-900	123	56	of	of	ADP
ijtc-900	123	57	determination	determination	NOUN
ijtc-900	123	58	.	.	PUNCT
ijtc-900	124	1	this	this	PRON
ijtc-900	124	2	implies	imply	VERB
ijtc-900	124	3	that	that	SCONJ
ijtc-900	124	4	current	current	ADJ
ijtc-900	124	5	ratio	ratio	NOUN
ijtc-900	124	6	,	,	PUNCT
ijtc-900	124	7	debt	debt	NOUN
ijtc-900	124	8	to	to	ADP
ijtc-900	124	9	equity	equity	NOUN
ijtc-900	124	10	ratio	ratio	NOUN
ijtc-900	124	11	,	,	PUNCT
ijtc-900	124	12	net	net	ADJ
ijtc-900	124	13	profit	profit	NOUN
ijtc-900	124	14	margin	margin	NOUN
ijtc-900	124	15	,	,	PUNCT
ijtc-900	124	16	and	and	CCONJ
ijtc-900	124	17	total	total	ADJ
ijtc-900	124	18	asset	asset	NOUN
ijtc-900	124	19	turnover	turnover	NOUN
ijtc-900	124	20	all	all	PRON
ijtc-900	124	21	have	have	VERB
ijtc-900	124	22	an	an	DET
ijtc-900	124	23	effect	effect	NOUN
ijtc-900	124	24	on	on	ADP
ijtc-900	124	25	the	the	DET
ijtc-900	124	26	dependent	dependent	ADJ
ijtc-900	124	27	variable	variable	NOUN
ijtc-900	124	28	,	,	PUNCT
ijtc-900	124	29	which	which	PRON
ijtc-900	124	30	in	in	ADP
ijtc-900	124	31	this	this	DET
ijtc-900	124	32	case	case	NOUN
ijtc-900	124	33	is	be	AUX
ijtc-900	124	34	the	the	DET
ijtc-900	124	35	variation	variation	NOUN
ijtc-900	124	36	in	in	ADP
ijtc-900	124	37	profits	profit	NOUN
ijtc-900	124	38	.	.	PUNCT
ijtc-900	125	1	while	while	SCONJ
ijtc-900	125	2	the	the	DET
ijtc-900	125	3	remaining	remain	VERB
ijtc-900	125	4	31.8	31.8	NUM
ijtc-900	125	5	%	%	NOUN
ijtc-900	125	6	is	be	AUX
ijtc-900	125	7	affected	affect	VERB
ijtc-900	125	8	by	by	ADP
ijtc-900	125	9	factors	factor	NOUN
ijtc-900	125	10	outside	outside	ADP
ijtc-900	125	11	the	the	DET
ijtc-900	125	12	scope	scope	NOUN
ijtc-900	125	13	of	of	ADP
ijtc-900	125	14	this	this	DET
ijtc-900	125	15	investigation	investigation	NOUN
ijtc-900	125	16	.	.	PUNCT
ijtc-900	126	1	partial	partial	ADJ
ijtc-900	126	2	test	test	NOUN
ijtc-900	126	3	(	(	PUNCT
ijtc-900	126	4	uji	uji	PROPN
ijtc-900	126	5	t	t	PROPN
ijtc-900	126	6	)	)	PUNCT
ijtc-900	126	7	partially	partially	ADV
ijtc-900	126	8	testing	test	VERB
ijtc-900	126	9	the	the	DET
ijtc-900	126	10	influence	influence	NOUN
ijtc-900	126	11	of	of	ADP
ijtc-900	126	12	the	the	DET
ijtc-900	126	13	independent	independent	ADJ
ijtc-900	126	14	variables	variable	NOUN
ijtc-900	126	15	(	(	PUNCT
ijtc-900	126	16	current	current	ADJ
ijtc-900	126	17	ratio	ratio	NOUN
ijtc-900	126	18	,	,	PUNCT
ijtc-900	126	19	debt	debt	NOUN
ijtc-900	126	20	to	to	ADP
ijtc-900	126	21	equity	equity	NOUN
ijtc-900	126	22	ratio	ratio	NOUN
ijtc-900	126	23	,	,	PUNCT
ijtc-900	126	24	net	net	ADJ
ijtc-900	126	25	profit	profit	NOUN
ijtc-900	126	26	margin	margin	NOUN
ijtc-900	126	27	,	,	PUNCT
ijtc-900	126	28	and	and	CCONJ
ijtc-900	126	29	total	total	ADJ
ijtc-900	126	30	asset	asset	NOUN
ijtc-900	126	31	turnover	turnover	NOUN
ijtc-900	126	32	)	)	PUNCT
ijtc-900	126	33	on	on	ADP
ijtc-900	126	34	the	the	DET
ijtc-900	126	35	dependent	dependent	ADJ
ijtc-900	126	36	variable	variable	NOUN
ijtc-900	126	37	(	(	PUNCT
ijtc-900	126	38	changes	change	NOUN
ijtc-900	126	39	in	in	ADP
ijtc-900	126	40	profit	profit	NOUN
ijtc-900	126	41	)	)	PUNCT
ijtc-900	126	42	was	be	AUX
ijtc-900	126	43	the	the	DET
ijtc-900	126	44	purpose	purpose	NOUN
ijtc-900	126	45	of	of	ADP
ijtc-900	126	46	the	the	DET
ijtc-900	126	47	test	test	NOUN
ijtc-900	126	48	.	.	PUNCT
ijtc-900	127	1	table	table	NOUN
ijtc-900	127	2	8	8	NUM
ijtc-900	127	3	below	below	ADP
ijtc-900	127	4	displays	display	VERB
ijtc-900	127	5	the	the	DET
ijtc-900	127	6	findings	finding	NOUN
ijtc-900	127	7	of	of	ADP
ijtc-900	127	8	a	a	DET
ijtc-900	127	9	test	test	NOUN
ijtc-900	127	10	of	of	ADP
ijtc-900	127	11	hypotheses	hypothesis	NOUN
ijtc-900	127	12	with	with	ADP
ijtc-900	127	13	missing	miss	VERB
ijtc-900	127	14	data	datum	NOUN
ijtc-900	127	15	(	(	PUNCT
ijtc-900	127	16	t	t	NOUN
ijtc-900	127	17	test	test	NOUN
ijtc-900	127	18	):	):	PUNCT
ijtc-900	127	19	table	table	NOUN
ijtc-900	127	20	8	8	NUM
ijtc-900	127	21	.	.	PUNCT
ijtc-900	128	1	partial	partial	ADJ
ijtc-900	128	2	hypothesis	hypothesis	NOUN
ijtc-900	128	3	testing	testing	NOUN
ijtc-900	128	4	(	(	PUNCT
ijtc-900	128	5	uji	uji	PROPN
ijtc-900	128	6	t	t	PROPN
ijtc-900	128	7	)	)	PUNCT
ijtc-900	128	8	model	model	NOUN
ijtc-900	128	9	t	t	PROPN
ijtc-900	128	10	sig	sig	PROPN
ijtc-900	128	11	.	.	PUNCT
ijtc-900	129	1	nilai	nilai	PROPN
ijtc-900	129	2	(	(	PUNCT
ijtc-900	129	3	ttabel	ttabel	NOUN
ijtc-900	129	4	)	)	PUNCT
ijtc-900	129	5	1	1	NUM
ijtc-900	129	6	(	(	PUNCT
ijtc-900	129	7	constant	constant	ADJ
ijtc-900	129	8	)	)	PUNCT
ijtc-900	129	9	-3.271	-3.271	PUNCT
ijtc-900	129	10	0.002	0.002	NUM
ijtc-900	129	11	2,015	2,015	NUM
ijtc-900	129	12	cr	cr	ADP
ijtc-900	129	13	0.315	0.315	NUM
ijtc-900	129	14	0.755	0.755	NUM
ijtc-900	129	15	2,015	2,015	NUM
ijtc-900	129	16	der	der	NOUN
ijtc-900	129	17	4.349	4.349	NUM
ijtc-900	129	18	0.000	0.000	NUM
ijtc-900	129	19	2,015	2,015	NUM
ijtc-900	129	20	npm	npm	NOUN
ijtc-900	129	21	2.539	2.539	NUM
ijtc-900	129	22	0.015	0.015	NUM
ijtc-900	129	23	2,015	2,015	NUM
ijtc-900	129	24	tato	tato	NOUN
ijtc-900	129	25	4.404	4.404	NUM
ijtc-900	129	26	0.000	0.000	NUM
ijtc-900	129	27	2,015	2,015	NUM
ijtc-900	129	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	129	29	analysis	analysis	NOUN
ijtc-900	129	30	of	of	ADP
ijtc-900	129	31	current	current	ADJ
ijtc-900	129	32	ratio	ratio	NOUN
ijtc-900	129	33	,	,	PUNCT
ijtc-900	129	34	debt	debt	NOUN
ijtc-900	129	35	ratio	ratio	NOUN
ijtc-900	129	36	,	,	PUNCT
ijtc-900	129	37	net	net	ADJ
ijtc-900	129	38	profit	profit	NOUN
ijtc-900	129	39	margin	margin	NOUN
ijtc-900	129	40	,	,	PUNCT
ijtc-900	129	41	and	and	CCONJ
ijtc-900	129	42	total	total	ADJ
ijtc-900	129	43	asset	asset	NOUN
ijtc-900	129	44	turnover	turnover	NOUN
ijtc-900	129	45	change	change	NOUN
ijtc-900	129	46	in	in	ADP
ijtc-900	129	47	income	income	NOUN
ijtc-900	129	48	(	(	PUNCT
ijtc-900	129	49	study	study	NOUN
ijtc-900	129	50	of	of	ADP
ijtc-900	129	51	multinational	multinational	ADJ
ijtc-900	129	52	companies	company	NOUN
ijtc-900	129	53	listed	list	VERB
ijtc-900	129	54	on	on	ADP
ijtc-900	129	55	the	the	DET
ijtc-900	129	56	idx	idx	NOUN
ijtc-900	129	57	for	for	ADP
ijtc-900	129	58	the	the	DET
ijtc-900	129	59	2020	2020	NUM
ijtc-900	129	60	-	-	SYM
ijtc-900	129	61	2022	2022	NUM
ijtc-900	129	62	period	period	NOUN
ijtc-900	129	63	)	)	PUNCT
ijtc-900	129	64	handayani	handayani	PROPN
ijtc-900	129	65	,	,	PUNCT
ijtc-900	129	66	suhardjanto	suhardjanto	PROPN
ijtc-900	129	67	,	,	PUNCT
ijtc-900	129	68	muhtar	muhtar	NOUN
ijtc-900	129	69	,	,	PUNCT
ijtc-900	129	70	and	and	CCONJ
ijtc-900	129	71	honggowati	honggowati	NOUN
ijtc-900	129	72	873	873	NUM
ijtc-900	129	73	|	|	ADV
ijtc-900	129	74	ilomata	ilomata	PROPN
ijtc-900	129	75	international	international	ADJ
ijtc-900	129	76	journal	journal	NOUN
ijtc-900	129	77	of	of	ADP
ijtc-900	129	78	tax	tax	PROPN
ijtc-900	129	79	&	&	CCONJ
ijtc-900	129	80	accounting	accounting	PROPN
ijtc-900	129	81	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	129	82	source	source	NOUN
ijtc-900	129	83	:	:	PUNCT
ijtc-900	129	84	results	result	NOUN
ijtc-900	129	85	of	of	ADP
ijtc-900	129	86	spss	spss	PROPN
ijtc-900	129	87	data	data	NOUN
ijtc-900	129	88	processing	processing	NOUN
ijtc-900	129	89	(	(	PUNCT
ijtc-900	129	90	2023	2023	NUM
ijtc-900	129	91	)	)	PUNCT
ijtc-900	129	92	profit	profit	NOUN
ijtc-900	129	93	changes	change	NOUN
ijtc-900	129	94	of	of	ADP
ijtc-900	129	95	idx	idx	NOUN
ijtc-900	129	96	-	-	PUNCT
ijtc-900	129	97	listed	list	VERB
ijtc-900	129	98	mncs	mnc	NOUN
ijtc-900	129	99	in	in	ADP
ijtc-900	129	100	2020	2020	NUM
ijtc-900	129	101	and	and	CCONJ
ijtc-900	129	102	2022	2022	NUM
ijtc-900	129	103	as	as	SCONJ
ijtc-900	129	104	shown	show	VERB
ijtc-900	129	105	by	by	ADP
ijtc-900	129	106	testing	test	VERB
ijtc-900	129	107	the	the	DET
ijtc-900	129	108	partial	partial	ADJ
ijtc-900	129	109	effect	effect	NOUN
ijtc-900	129	110	of	of	ADP
ijtc-900	129	111	the	the	DET
ijtc-900	129	112	independent	independent	ADJ
ijtc-900	129	113	variables	variable	NOUN
ijtc-900	129	114	current	current	ADJ
ijtc-900	129	115	ratio	ratio	NOUN
ijtc-900	129	116	(	(	PUNCT
ijtc-900	129	117	cr	cr	NOUN
ijtc-900	129	118	)	)	PUNCT
ijtc-900	129	119	,	,	PUNCT
ijtc-900	129	120	debt	debt	NOUN
ijtc-900	129	121	to	to	ADP
ijtc-900	129	122	equity	equity	NOUN
ijtc-900	129	123	ratio	ratio	NOUN
ijtc-900	129	124	(	(	PUNCT
ijtc-900	129	125	der	der	NOUN
ijtc-900	129	126	)	)	PUNCT
ijtc-900	129	127	,	,	PUNCT
ijtc-900	129	128	net	net	ADJ
ijtc-900	129	129	profit	profit	NOUN
ijtc-900	129	130	margin	margin	NOUN
ijtc-900	129	131	(	(	PUNCT
ijtc-900	129	132	npm	npm	PROPN
ijtc-900	129	133	)	)	PUNCT
ijtc-900	129	134	,	,	PUNCT
ijtc-900	129	135	and	and	CCONJ
ijtc-900	129	136	total	total	ADJ
ijtc-900	129	137	asset	asset	NOUN
ijtc-900	129	138	turnover	turnover	NOUN
ijtc-900	129	139	(	(	PUNCT
ijtc-900	129	140	tato	tato	NOUN
ijtc-900	129	141	)	)	PUNCT
ijtc-900	129	142	(	(	PUNCT
ijtc-900	129	143	table	table	NOUN
ijtc-900	129	144	8)	8)	NUM
ijtc-900	129	145	.	.	NOUN
ijtc-900	129	146	1	1	NUM
ijtc-900	129	147	.	.	PUNCT
ijtc-900	130	1	since	since	SCONJ
ijtc-900	130	2	the	the	DET
ijtc-900	130	3	current	current	ADJ
ijtc-900	130	4	ratio	ratio	NOUN
ijtc-900	130	5	's	's	PART
ijtc-900	130	6	osig	osig	NOUN
ijtc-900	130	7	value	value	NOUN
ijtc-900	130	8	is	be	AUX
ijtc-900	130	9	more	more	ADJ
ijtc-900	130	10	than	than	ADP
ijtc-900	130	11	or	or	CCONJ
ijtc-900	130	12	equal	equal	ADJ
ijtc-900	130	13	to	to	ADP
ijtc-900	130	14	0.050	0.050	NUM
ijtc-900	130	15	,	,	PUNCT
ijtc-900	130	16	namely	namely	ADV
ijtc-900	130	17	(	(	PUNCT
ijtc-900	130	18	0.755	0.755	NUM
ijtc-900	130	19	)	)	PUNCT
ijtc-900	130	20	>	>	PUNCT
ijtc-900	130	21	(	(	PUNCT
ijtc-900	130	22	0.050	0.050	NUM
ijtc-900	130	23	)	)	PUNCT
ijtc-900	130	24	,	,	PUNCT
ijtc-900	130	25	and	and	CCONJ
ijtc-900	130	26	since	since	SCONJ
ijtc-900	130	27	-t	-t	NOUN
ijtc-900	130	28	table	table	NOUN
ijtc-900	130	29	tcount	tcount	NOUN
ijtc-900	130	30	ttable	ttable	ADJ
ijtc-900	130	31	,	,	PUNCT
ijtc-900	130	32	namely	namely	ADV
ijtc-900	130	33	-2.016	-2.016	ADP
ijtc-900	130	34	0.315	0.315	NUM
ijtc-900	130	35	2.015	2.015	NUM
ijtc-900	130	36	,	,	PUNCT
ijtc-900	130	37	we	we	PRON
ijtc-900	130	38	accept	accept	VERB
ijtc-900	130	39	h0	h0	NOUN
ijtc-900	130	40	and	and	CCONJ
ijtc-900	130	41	reject	reject	VERB
ijtc-900	130	42	h1	h1	PROPN
ijtc-900	130	43	,	,	PUNCT
ijtc-900	130	44	indicating	indicate	VERB
ijtc-900	130	45	that	that	SCONJ
ijtc-900	130	46	the	the	DET
ijtc-900	130	47	current	current	ADJ
ijtc-900	130	48	ratio	ratio	NOUN
ijtc-900	130	49	has	have	VERB
ijtc-900	130	50	only	only	ADV
ijtc-900	130	51	a	a	DET
ijtc-900	130	52	minor	minor	ADJ
ijtc-900	130	53	influence	influence	NOUN
ijtc-900	130	54	on	on	ADP
ijtc-900	130	55	changes	change	NOUN
ijtc-900	130	56	in	in	ADP
ijtc-900	130	57	profits	profit	NOUN
ijtc-900	130	58	.	.	PUNCT
ijtc-900	131	1	2	2	X
ijtc-900	131	2	.	.	X
ijtc-900	131	3	the	the	DET
ijtc-900	131	4	regression	regression	NOUN
ijtc-900	131	5	coefficient	coefficient	NOUN
ijtc-900	131	6	of	of	ADP
ijtc-900	131	7	the	the	DET
ijtc-900	131	8	debtto	debtto	PROPN
ijtc-900	131	9	equity	equity	PROPN
ijtc-900	131	10	ratio	ratio	PROPN
ijtc-900	131	11	variable	variable	NOUN
ijtc-900	131	12	has	have	VERB
ijtc-900	131	13	a	a	DET
ijtc-900	131	14	positive	positive	ADJ
ijtc-900	131	15	and	and	CCONJ
ijtc-900	131	16	significant	significant	ADJ
ijtc-900	131	17	effect	effect	NOUN
ijtc-900	131	18	on	on	ADP
ijtc-900	131	19	changes	change	NOUN
ijtc-900	131	20	in	in	ADP
ijtc-900	131	21	earnings	earning	NOUN
ijtc-900	131	22	,	,	PUNCT
ijtc-900	131	23	as	as	SCONJ
ijtc-900	131	24	indicated	indicate	VERB
ijtc-900	131	25	by	by	ADP
ijtc-900	131	26	a	a	DET
ijtc-900	131	27	sig	sig	NOUN
ijtc-900	131	28	value	value	NOUN
ijtc-900	131	29	(	(	PUNCT
ijtc-900	131	30	0.050	0.050	NUM
ijtc-900	131	31	)	)	PUNCT
ijtc-900	131	32	,	,	PUNCT
ijtc-900	131	33	or	or	CCONJ
ijtc-900	131	34	(	(	PUNCT
ijtc-900	131	35	0.000	0.000	NUM
ijtc-900	131	36	)	)	PUNCT
ijtc-900	131	37	(	(	PUNCT
ijtc-900	131	38	0.050	0.050	NUM
ijtc-900	131	39	)	)	PUNCT
ijtc-900	131	40	,	,	PUNCT
ijtc-900	131	41	and	and	CCONJ
ijtc-900	131	42	a	a	DET
ijtc-900	131	43	tcount	tcount	NOUN
ijtc-900	131	44	>	>	X
ijtc-900	131	45	ttable	ttable	ADJ
ijtc-900	131	46	,	,	PUNCT
ijtc-900	131	47	or	or	CCONJ
ijtc-900	131	48	(	(	PUNCT
ijtc-900	131	49	4.349	4.349	NUM
ijtc-900	131	50	)	)	PUNCT
ijtc-900	131	51	>	>	X
ijtc-900	131	52	(	(	PUNCT
ijtc-900	131	53	2.015	2.015	NUM
ijtc-900	131	54	)	)	PUNCT
ijtc-900	131	55	,	,	PUNCT
ijtc-900	131	56	thus	thus	ADV
ijtc-900	131	57	rejecting	reject	VERB
ijtc-900	131	58	h0	h0	NOUN
ijtc-900	131	59	and	and	CCONJ
ijtc-900	131	60	accepting	accept	VERB
ijtc-900	131	61	h2	h2	NOUN
ijtc-900	131	62	.	.	PUNCT
ijtc-900	132	1	3	3	X
ijtc-900	132	2	.	.	X
ijtc-900	132	3	third	third	ADJ
ijtc-900	132	4	,	,	PUNCT
ijtc-900	132	5	the	the	DET
ijtc-900	132	6	regression	regression	NOUN
ijtc-900	132	7	coefficient	coefficient	NOUN
ijtc-900	132	8	of	of	ADP
ijtc-900	132	9	the	the	DET
ijtc-900	132	10	variable	variable	ADJ
ijtc-900	132	11	net	net	ADJ
ijtc-900	132	12	profit	profit	NOUN
ijtc-900	132	13	margin	margin	NOUN
ijtc-900	132	14	has	have	VERB
ijtc-900	132	15	a	a	DET
ijtc-900	132	16	sig	sig	NOUN
ijtc-900	132	17	value	value	NOUN
ijtc-900	132	18	of	of	ADP
ijtc-900	132	19	(	(	PUNCT
ijtc-900	132	20	0.050	0.050	NUM
ijtc-900	132	21	)	)	PUNCT
ijtc-900	132	22	,	,	PUNCT
ijtc-900	132	23	or	or	CCONJ
ijtc-900	132	24	(	(	PUNCT
ijtc-900	132	25	0.015	0.015	NUM
ijtc-900	132	26	)	)	PUNCT
ijtc-900	132	27	(	(	PUNCT
ijtc-900	132	28	0.050	0.050	NUM
ijtc-900	132	29	)	)	PUNCT
ijtc-900	132	30	,	,	PUNCT
ijtc-900	132	31	and	and	CCONJ
ijtc-900	132	32	tcount	tcount	VERB
ijtc-900	132	33	>	>	PUNCT
ijtc-900	132	34	ttable	ttable	ADJ
ijtc-900	132	35	,	,	PUNCT
ijtc-900	132	36	or	or	CCONJ
ijtc-900	132	37	(	(	PUNCT
ijtc-900	132	38	2.539	2.539	NUM
ijtc-900	132	39	)	)	PUNCT
ijtc-900	132	40	>	>	X
ijtc-900	133	1	(	(	PUNCT
ijtc-900	133	2	2.015	2.015	NUM
ijtc-900	133	3	)	)	PUNCT
ijtc-900	133	4	,	,	PUNCT
ijtc-900	133	5	indicating	indicate	VERB
ijtc-900	133	6	a	a	DET
ijtc-900	133	7	positive	positive	ADJ
ijtc-900	133	8	and	and	CCONJ
ijtc-900	133	9	significant	significant	ADJ
ijtc-900	133	10	effect	effect	NOUN
ijtc-900	133	11	on	on	ADP
ijtc-900	133	12	profit	profit	NOUN
ijtc-900	133	13	changes	change	NOUN
ijtc-900	133	14	.	.	PUNCT
ijtc-900	134	1	this	this	PRON
ijtc-900	134	2	leads	lead	VERB
ijtc-900	134	3	to	to	ADP
ijtc-900	134	4	the	the	DET
ijtc-900	134	5	acceptance	acceptance	NOUN
ijtc-900	134	6	of	of	ADP
ijtc-900	134	7	h3	h3	NOUN
ijtc-900	134	8	,	,	PUNCT
ijtc-900	134	9	and	and	CCONJ
ijtc-900	134	10	the	the	DET
ijtc-900	134	11	rejection	rejection	NOUN
ijtc-900	134	12	of	of	ADP
ijtc-900	134	13	h0	h0	PROPN
ijtc-900	134	14	.	.	PROPN
ijtc-900	135	1	4	4	NUM
ijtc-900	135	2	.	.	PUNCT
ijtc-900	136	1	since	since	SCONJ
ijtc-900	136	2	the	the	DET
ijtc-900	136	3	value	value	NOUN
ijtc-900	136	4	of	of	ADP
ijtc-900	136	5	the	the	DET
ijtc-900	136	6	regression	regression	NOUN
ijtc-900	136	7	coefficient	coefficient	NOUN
ijtc-900	136	8	for	for	ADP
ijtc-900	136	9	total	total	ADJ
ijtc-900	136	10	asset	asset	NOUN
ijtc-900	136	11	turnover	turnover	NOUN
ijtc-900	136	12	is	be	AUX
ijtc-900	136	13	positive	positive	ADJ
ijtc-900	136	14	and	and	CCONJ
ijtc-900	136	15	significantly	significantly	ADV
ijtc-900	136	16	related	relate	VERB
ijtc-900	136	17	to	to	ADP
ijtc-900	136	18	changes	change	NOUN
ijtc-900	136	19	in	in	ADP
ijtc-900	136	20	earnings	earning	NOUN
ijtc-900	136	21	,	,	PUNCT
ijtc-900	136	22	the	the	DET
ijtc-900	136	23	null	null	ADJ
ijtc-900	136	24	hypothesis	hypothesis	NOUN
ijtc-900	136	25	(	(	PUNCT
ijtc-900	136	26	h0	h0	NOUN
ijtc-900	136	27	)	)	PUNCT
ijtc-900	136	28	can	can	AUX
ijtc-900	136	29	be	be	AUX
ijtc-900	136	30	rejected	reject	VERB
ijtc-900	136	31	,	,	PUNCT
ijtc-900	136	32	and	and	CCONJ
ijtc-900	136	33	the	the	DET
ijtc-900	136	34	alternative	alternative	ADJ
ijtc-900	136	35	hypothesis	hypothesis	NOUN
ijtc-900	136	36	(	(	PUNCT
ijtc-900	136	37	h4	h4	PROPN
ijtc-900	136	38	)	)	PUNCT
ijtc-900	136	39	can	can	AUX
ijtc-900	136	40	be	be	AUX
ijtc-900	136	41	accepted	accept	VERB
ijtc-900	136	42	.	.	PUNCT
ijtc-900	137	1	the	the	DET
ijtc-900	137	2	exact	exact	ADJ
ijtc-900	137	3	values	value	NOUN
ijtc-900	137	4	of	of	ADP
ijtc-900	137	5	the	the	DET
ijtc-900	137	6	sig	sig	NOUN
ijtc-900	137	7	and	and	CCONJ
ijtc-900	137	8	tcount	tcount	NOUN
ijtc-900	137	9	and	and	CCONJ
ijtc-900	137	10	ttable	ttable	ADJ
ijtc-900	137	11	are	be	AUX
ijtc-900	137	12	(	(	PUNCT
ijtc-900	137	13	0.000	0.000	NUM
ijtc-900	137	14	)	)	PUNCT
ijtc-900	137	15	and	and	CCONJ
ijtc-900	137	16	4.404	4.404	NUM
ijtc-900	137	17	and	and	CCONJ
ijtc-900	137	18	2.015	2.015	NUM
ijtc-900	137	19	,	,	PUNCT
ijtc-900	137	20	respectively	respectively	ADV
ijtc-900	137	21	.	.	PUNCT
ijtc-900	138	1	simultaneous	simultaneous	ADJ
ijtc-900	138	2	test	test	NOUN
ijtc-900	138	3	(	(	PUNCT
ijtc-900	138	4	uji	uji	PROPN
ijtc-900	138	5	f	f	X
ijtc-900	138	6	)	)	PUNCT
ijtc-900	138	7	the	the	DET
ijtc-900	138	8	f	f	PROPN
ijtc-900	138	9	test	test	NOUN
ijtc-900	138	10	determines	determine	VERB
ijtc-900	138	11	if	if	SCONJ
ijtc-900	138	12	there	there	PRON
ijtc-900	138	13	is	be	VERB
ijtc-900	138	14	a	a	DET
ijtc-900	138	15	statistically	statistically	ADV
ijtc-900	138	16	significant	significant	ADJ
ijtc-900	138	17	relationship	relationship	NOUN
ijtc-900	138	18	between	between	ADP
ijtc-900	138	19	four	four	NUM
ijtc-900	138	20	independent	independent	ADJ
ijtc-900	138	21	variables	variable	NOUN
ijtc-900	138	22	—	—	PUNCT
ijtc-900	138	23	current	current	ADJ
ijtc-900	138	24	ratio	ratio	NOUN
ijtc-900	138	25	(	(	PUNCT
ijtc-900	138	26	cr	cr	NOUN
ijtc-900	138	27	)	)	PUNCT
ijtc-900	138	28	,	,	PUNCT
ijtc-900	138	29	debt	debt	NOUN
ijtc-900	138	30	to	to	ADP
ijtc-900	138	31	equity	equity	NOUN
ijtc-900	138	32	ratio	ratio	NOUN
ijtc-900	138	33	(	(	PUNCT
ijtc-900	138	34	der	der	NOUN
ijtc-900	138	35	)	)	PUNCT
ijtc-900	138	36	,	,	PUNCT
ijtc-900	138	37	net	net	ADJ
ijtc-900	138	38	profit	profit	NOUN
ijtc-900	138	39	margin	margin	NOUN
ijtc-900	138	40	(	(	PUNCT
ijtc-900	138	41	npm	npm	PROPN
ijtc-900	138	42	)	)	PUNCT
ijtc-900	138	43	,	,	PUNCT
ijtc-900	138	44	and	and	CCONJ
ijtc-900	138	45	total	total	ADJ
ijtc-900	138	46	asset	asset	NOUN
ijtc-900	138	47	turnover	turnover	NOUN
ijtc-900	138	48	(	(	PUNCT
ijtc-900	138	49	tato)—and	tato)—and	NUM
ijtc-900	138	50	one	one	NUM
ijtc-900	138	51	dependent	dependent	ADJ
ijtc-900	138	52	variable	variable	NOUN
ijtc-900	138	53	—	—	PUNCT
ijtc-900	138	54	the	the	DET
ijtc-900	138	55	rate	rate	NOUN
ijtc-900	138	56	of	of	ADP
ijtc-900	138	57	profit	profit	NOUN
ijtc-900	138	58	growth	growth	NOUN
ijtc-900	138	59	(	(	PUNCT
ijtc-900	138	60	y	y	NOUN
ijtc-900	138	61	)	)	PUNCT
ijtc-900	138	62	.	.	PUNCT
ijtc-900	139	1	check	check	VERB
ijtc-900	139	2	out	out	ADP
ijtc-900	139	3	table	table	NOUN
ijtc-900	139	4	9	9	NUM
ijtc-900	139	5	for	for	ADP
ijtc-900	139	6	a	a	DET
ijtc-900	139	7	summary	summary	NOUN
ijtc-900	139	8	of	of	ADP
ijtc-900	139	9	the	the	DET
ijtc-900	139	10	findings	finding	NOUN
ijtc-900	139	11	from	from	ADP
ijtc-900	139	12	running	run	VERB
ijtc-900	139	13	many	many	ADJ
ijtc-900	139	14	tests	test	NOUN
ijtc-900	139	15	of	of	ADP
ijtc-900	139	16	a	a	DET
ijtc-900	139	17	hypothesis	hypothesis	NOUN
ijtc-900	139	18	at	at	ADP
ijtc-900	139	19	once	once	ADV
ijtc-900	139	20	(	(	PUNCT
ijtc-900	139	21	test	test	NOUN
ijtc-900	139	22	f	f	NOUN
ijtc-900	139	23	)	)	PUNCT
ijtc-900	139	24	.	.	PUNCT
ijtc-900	140	1	table	table	NOUN
ijtc-900	140	2	9	9	NUM
ijtc-900	140	3	.	.	PUNCT
ijtc-900	141	1	simultaneous	simultaneous	ADJ
ijtc-900	141	2	hypothesis	hypothesis	NOUN
ijtc-900	141	3	testing	testing	NOUN
ijtc-900	141	4	(	(	PUNCT
ijtc-900	141	5	uji	uji	PROPN
ijtc-900	141	6	f	f	PROPN
ijtc-900	141	7	)	)	PUNCT
ijtc-900	141	8	source	source	NOUN
ijtc-900	141	9	:	:	PUNCT
ijtc-900	141	10	results	result	NOUN
ijtc-900	141	11	of	of	ADP
ijtc-900	141	12	spss	spss	PROPN
ijtc-900	141	13	data	data	NOUN
ijtc-900	141	14	processing	processing	NOUN
ijtc-900	141	15	(	(	PUNCT
ijtc-900	141	16	2023	2023	NUM
ijtc-900	141	17	)	)	PUNCT
ijtc-900	141	18	according	accord	VERB
ijtc-900	141	19	to	to	ADP
ijtc-900	141	20	table	table	NOUN
ijtc-900	141	21	9	9	NUM
ijtc-900	141	22	,	,	PUNCT
ijtc-900	141	23	the	the	DET
ijtc-900	141	24	fcount	fcount	NOUN
ijtc-900	141	25	is	be	AUX
ijtc-900	141	26	23.066	23.066	NUM
ijtc-900	141	27	and	and	CCONJ
ijtc-900	141	28	the	the	DET
ijtc-900	141	29	significance	significance	NOUN
ijtc-900	141	30	level	level	NOUN
ijtc-900	141	31	(	(	PUNCT
ijtc-900	141	32	sig	sig	NOUN
ijtc-900	141	33	)	)	PUNCT
ijtc-900	141	34	is	be	AUX
ijtc-900	141	35	0.015	0.015	NUM
ijtc-900	141	36	when	when	SCONJ
ijtc-900	141	37	testing	test	VERB
ijtc-900	141	38	the	the	DET
ijtc-900	141	39	influence	influence	NOUN
ijtc-900	141	40	of	of	ADP
ijtc-900	141	41	the	the	DET
ijtc-900	141	42	independent	independent	ADJ
ijtc-900	141	43	variables	variable	NOUN
ijtc-900	141	44	current	current	ADJ
ijtc-900	141	45	ratio	ratio	NOUN
ijtc-900	141	46	(	(	PUNCT
ijtc-900	141	47	cr	cr	NOUN
ijtc-900	141	48	)	)	PUNCT
ijtc-900	141	49	,	,	PUNCT
ijtc-900	141	50	debt	debt	NOUN
ijtc-900	141	51	to	to	ADP
ijtc-900	141	52	equity	equity	NOUN
ijtc-900	141	53	ratio	ratio	NOUN
ijtc-900	141	54	(	(	PUNCT
ijtc-900	141	55	der	der	NOUN
ijtc-900	141	56	)	)	PUNCT
ijtc-900	141	57	,	,	PUNCT
ijtc-900	141	58	net	net	ADJ
ijtc-900	141	59	profit	profit	NOUN
ijtc-900	141	60	margin	margin	NOUN
ijtc-900	141	61	(	(	PUNCT
ijtc-900	141	62	npm	npm	PROPN
ijtc-900	141	63	)	)	PUNCT
ijtc-900	141	64	,	,	PUNCT
ijtc-900	141	65	and	and	CCONJ
ijtc-900	141	66	total0	total0	PROPN
ijtc-900	141	67	asset	asset	NOUN
ijtc-900	141	68	turnover	turnover	NOUN
ijtc-900	141	69	(	(	PUNCT
ijtc-900	141	70	tato	tato	NOUN
ijtc-900	141	71	)	)	PUNCT
ijtc-900	141	72	simultaneously	simultaneously	ADV
ijtc-900	141	73	(	(	PUNCT
ijtc-900	141	74	simultaneously	simultaneously	ADV
ijtc-900	141	75	)	)	PUNCT
ijtc-900	141	76	on	on	ADP
ijtc-900	141	77	the	the	DET
ijtc-900	141	78	dependent	dependent	ADJ
ijtc-900	141	79	variable	variable	NOUN
ijtc-900	141	80	,	,	PUNCT
ijtc-900	141	81	namely	namely	ADV
ijtc-900	141	82	profit	profit	NOUN
ijtc-900	141	83	changes	change	NOUN
ijtc-900	141	84	in	in	ADP
ijtc-900	141	85	mnes	mne	NOUN
ijtc-900	141	86	listed	list	VERB
ijtc-900	141	87	on	on	ADP
ijtc-900	141	88	the	the	DET
ijtc-900	141	89	indonesian	indonesian	ADJ
ijtc-900	141	90	stock	stock	PROPN
ijtc-900	141	91	exchange	exchange	PROPN
ijtc-900	141	92	(	(	PUNCT
ijtc-900	141	93	idx	idx	PROPN
ijtc-900	141	94	)	)	PUNCT
ijtc-900	141	95	for	for	ADP
ijtc-900	141	96	2020	2020	NUM
ijtc-900	141	97	-	-	SYM
ijtc-900	141	98	2022	2022	NUM
ijtc-900	141	99	.	.	PUNCT
ijtc-900	142	1	h0	h0	PROPN
ijtc-900	142	2	is	be	AUX
ijtc-900	142	3	rejected	reject	VERB
ijtc-900	142	4	due	due	ADP
ijtc-900	142	5	to	to	ADP
ijtc-900	142	6	the	the	DET
ijtc-900	142	7	values	value	NOUN
ijtc-900	142	8	of	of	ADP
ijtc-900	142	9	fcount	fcount	PROPN
ijtc-900	142	10	>	>	X
ijtc-900	142	11	ftable	ftable	NOUN
ijtc-900	142	12	,	,	PUNCT
ijtc-900	142	13	which	which	PRON
ijtc-900	142	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	142	15	analysis	analysis	NOUN
ijtc-900	142	16	of	of	ADP
ijtc-900	142	17	current	current	ADJ
ijtc-900	142	18	ratio	ratio	NOUN
ijtc-900	142	19	,	,	PUNCT
ijtc-900	142	20	debt	debt	NOUN
ijtc-900	142	21	ratio	ratio	NOUN
ijtc-900	142	22	,	,	PUNCT
ijtc-900	142	23	net	net	ADJ
ijtc-900	142	24	profit	profit	NOUN
ijtc-900	142	25	margin	margin	NOUN
ijtc-900	142	26	,	,	PUNCT
ijtc-900	142	27	and	and	CCONJ
ijtc-900	142	28	total	total	ADJ
ijtc-900	142	29	asset	asset	NOUN
ijtc-900	142	30	turnover	turnover	NOUN
ijtc-900	142	31	change	change	NOUN
ijtc-900	142	32	in	in	ADP
ijtc-900	142	33	income	income	NOUN
ijtc-900	142	34	(	(	PUNCT
ijtc-900	142	35	study	study	NOUN
ijtc-900	142	36	of	of	ADP
ijtc-900	142	37	multinational	multinational	ADJ
ijtc-900	142	38	companies	company	NOUN
ijtc-900	142	39	listed	list	VERB
ijtc-900	142	40	on	on	ADP
ijtc-900	142	41	the	the	DET
ijtc-900	142	42	idx	idx	NOUN
ijtc-900	142	43	for	for	ADP
ijtc-900	142	44	the	the	DET
ijtc-900	142	45	2020	2020	NUM
ijtc-900	142	46	-	-	SYM
ijtc-900	142	47	2022	2022	NUM
ijtc-900	142	48	period	period	NOUN
ijtc-900	142	49	)	)	PUNCT
ijtc-900	142	50	handayani	handayani	PROPN
ijtc-900	142	51	,	,	PUNCT
ijtc-900	142	52	suhardjanto	suhardjanto	PROPN
ijtc-900	142	53	,	,	PUNCT
ijtc-900	142	54	muhtar	muhtar	NOUN
ijtc-900	142	55	,	,	PUNCT
ijtc-900	142	56	and	and	CCONJ
ijtc-900	142	57	honggowati	honggowati	NOUN
ijtc-900	142	58	874	874	NUM
ijtc-900	142	59	|	|	ADV
ijtc-900	142	60	ilomata	ilomata	PROPN
ijtc-900	142	61	international	international	ADJ
ijtc-900	142	62	journal	journal	NOUN
ijtc-900	142	63	of	of	ADP
ijtc-900	142	64	tax	tax	PROPN
ijtc-900	142	65	&	&	CCONJ
ijtc-900	142	66	accounting	accounting	PROPN
ijtc-900	142	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	142	68	equals	equal	VERB
ijtc-900	142	69	(	(	PUNCT
ijtc-900	142	70	23.066	23.066	NUM
ijtc-900	142	71	)	)	PUNCT
ijtc-900	142	72	>	>	X
ijtc-900	142	73	(	(	PUNCT
ijtc-900	142	74	2.507	2.507	NUM
ijtc-900	142	75	)	)	PUNCT
ijtc-900	142	76	and	and	CCONJ
ijtc-900	142	77	df	df	PROPN
ijtc-900	142	78	1	1	NUM
ijtc-900	142	79	=	=	NOUN
ijtc-900	142	80	number	number	NOUN
ijtc-900	142	81	of	of	ADP
ijtc-900	142	82	variables	variable	NOUN
ijtc-900	142	83	1	1	NUM
ijtc-900	142	84	=	=	SYM
ijtc-900	142	85	(	(	PUNCT
ijtc-900	142	86	5	5	NUM
ijtc-900	142	87	-	-	SYM
ijtc-900	142	88	1	1	NUM
ijtc-900	142	89	)	)	PUNCT
ijtc-900	142	90	=	=	SYM
ijtc-900	142	91	4	4	NUM
ijtc-900	142	92	,	,	PUNCT
ijtc-900	142	93	and	and	CCONJ
ijtc-900	142	94	df	df	PROPN
ijtc-900	142	95	2	2	NUM
ijtc-900	142	96	=	=	PUNCT
ijtc-900	142	97	n	n	CCONJ
ijtc-900	142	98	-	-	PUNCT
ijtc-900	142	99	k-1	k-1	NOUN
ijtc-900	142	100	=	=	PUNCT
ijtc-900	142	101	(	(	PUNCT
ijtc-900	142	102	685	685	NUM
ijtc-900	142	103	)	)	PUNCT
ijtc-900	142	104	=	=	SYM
ijtc-900	142	105	63	63	NUM
ijtc-900	142	106	,	,	PUNCT
ijtc-900	142	107	thus	thus	ADV
ijtc-900	142	108	the	the	DET
ijtc-900	142	109	ftable	ftable	ADJ
ijtc-900	142	110	value	value	NOUN
ijtc-900	142	111	is	be	AUX
ijtc-900	142	112	2.507	2.507	NUM
ijtc-900	142	113	and	and	CCONJ
ijtc-900	142	114	the	the	DET
ijtc-900	142	115	significance	significance	NOUN
ijtc-900	142	116	level	level	NOUN
ijtc-900	142	117	(	(	PUNCT
ijtc-900	142	118	sig	sig	NOUN
ijtc-900	142	119	)	)	PUNCT
ijtc-900	142	120	is	be	AUX
ijtc-900	142	121	0.050	0.050	NUM
ijtc-900	142	122	.	.	PUNCT
ijtc-900	143	1	this	this	PRON
ijtc-900	143	2	demonstrates	demonstrate	VERB
ijtc-900	143	3	that	that	SCONJ
ijtc-900	143	4	there	there	PRON
ijtc-900	143	5	is	be	VERB
ijtc-900	143	6	a	a	DET
ijtc-900	143	7	positive	positive	ADJ
ijtc-900	143	8	and	and	CCONJ
ijtc-900	143	9	statistically	statistically	ADV
ijtc-900	143	10	significant	significant	ADJ
ijtc-900	143	11	relationship	relationship	NOUN
ijtc-900	143	12	between	between	ADP
ijtc-900	143	13	the	the	DET
ijtc-900	143	14	independent	independent	ADJ
ijtc-900	143	15	variables	variable	NOUN
ijtc-900	143	16	(	(	PUNCT
ijtc-900	143	17	current	current	ADJ
ijtc-900	143	18	ratio	ratio	NOUN
ijtc-900	143	19	[	[	X
ijtc-900	143	20	cr	cr	X
ijtc-900	143	21	]	]	X
ijtc-900	143	22	,	,	PUNCT
ijtc-900	143	23	debt	debt	NOUN
ijtc-900	143	24	to	to	ADP
ijtc-900	143	25	equity	equity	NOUN
ijtc-900	143	26	ratio	ratio	NOUN
ijtc-900	144	1	[	[	X
ijtc-900	144	2	der	der	NOUN
ijtc-900	144	3	]	]	X
ijtc-900	144	4	,	,	PUNCT
ijtc-900	144	5	net	net	ADJ
ijtc-900	144	6	profit	profit	NOUN
ijtc-900	144	7	margin	margin	NOUN
ijtc-900	145	1	[	[	X
ijtc-900	145	2	npm	npm	X
ijtc-900	145	3	]	]	X
ijtc-900	145	4	,	,	PUNCT
ijtc-900	145	5	and	and	CCONJ
ijtc-900	145	6	total	total	ADJ
ijtc-900	145	7	asset	asset	NOUN
ijtc-900	145	8	turnover	turnover	NOUN
ijtc-900	146	1	[	[	X
ijtc-900	146	2	tato	tato	NOUN
ijtc-900	146	3	]	]	PUNCT
ijtc-900	146	4	)	)	PUNCT
ijtc-900	146	5	and	and	CCONJ
ijtc-900	146	6	the	the	DET
ijtc-900	146	7	dependent	dependent	ADJ
ijtc-900	146	8	variable	variable	NOUN
ijtc-900	146	9	(	(	PUNCT
ijtc-900	146	10	earnings	earning	NOUN
ijtc-900	146	11	growth	growth	NOUN
ijtc-900	146	12	)	)	PUNCT
ijtc-900	146	13	.	.	PUNCT
ijtc-900	147	1	therefore	therefore	ADV
ijtc-900	147	2	,	,	PUNCT
ijtc-900	147	3	h5	h5	PROPN
ijtc-900	147	4	is	be	AUX
ijtc-900	147	5	a	a	DET
ijtc-900	147	6	valid	valid	ADJ
ijtc-900	147	7	hypothesis	hypothesis	NOUN
ijtc-900	147	8	to	to	PART
ijtc-900	147	9	test	test	VERB
ijtc-900	147	10	.	.	PUNCT
ijtc-900	148	1	conclusion	conclusion	NOUN
ijtc-900	148	2	since	since	SCONJ
ijtc-900	148	3	the	the	DET
ijtc-900	148	4	magnitude	magnitude	NOUN
ijtc-900	148	5	of	of	ADP
ijtc-900	148	6	the	the	DET
ijtc-900	148	7	current	current	ADJ
ijtc-900	148	8	ratio	ratio	NOUN
ijtc-900	148	9	has	have	VERB
ijtc-900	148	10	no	no	DET
ijtc-900	148	11	influence	influence	NOUN
ijtc-900	148	12	on	on	ADP
ijtc-900	148	13	changes	change	NOUN
ijtc-900	148	14	in	in	ADP
ijtc-900	148	15	earnings	earning	NOUN
ijtc-900	148	16	,	,	PUNCT
ijtc-900	148	17	h0	h0	PROPN
ijtc-900	148	18	is	be	AUX
ijtc-900	148	19	allowed	allow	VERB
ijtc-900	148	20	but	but	CCONJ
ijtc-900	148	21	h1	h1	NOUN
ijtc-900	148	22	is	be	AUX
ijtc-900	148	23	denied	deny	VERB
ijtc-900	148	24	for	for	ADP
ijtc-900	148	25	idx	idx	ADV
ijtc-900	148	26	-	-	PUNCT
ijtc-900	148	27	listed	list	VERB
ijtc-900	148	28	multinational	multinational	ADJ
ijtc-900	148	29	corporations	corporation	NOUN
ijtc-900	148	30	where	where	SCONJ
ijtc-900	148	31	the	the	DET
ijtc-900	148	32	current	current	ADJ
ijtc-900	148	33	ratio	ratio	NOUN
ijtc-900	148	34	is	be	AUX
ijtc-900	148	35	a	a	DET
ijtc-900	148	36	determinant	determinant	NOUN
ijtc-900	148	37	of	of	ADP
ijtc-900	148	38	the	the	DET
ijtc-900	148	39	outcome	outcome	NOUN
ijtc-900	148	40	.	.	PUNCT
ijtc-900	149	1	unlike	unlike	ADP
ijtc-900	149	2	the	the	DET
ijtc-900	149	3	intended	intend	VERB
ijtc-900	149	4	profit	profit	NOUN
ijtc-900	149	5	,	,	PUNCT
ijtc-900	149	6	the	the	DET
ijtc-900	149	7	current	current	ADJ
ijtc-900	149	8	ratio	ratio	NOUN
ijtc-900	149	9	is	be	AUX
ijtc-900	149	10	mainly	mainly	ADV
ijtc-900	149	11	concerned	concern	VERB
ijtc-900	149	12	with	with	ADP
ijtc-900	149	13	paying	pay	VERB
ijtc-900	149	14	off	off	ADP
ijtc-900	149	15	the	the	DET
ijtc-900	149	16	company	company	NOUN
ijtc-900	149	17	's	's	PART
ijtc-900	149	18	short	short	ADJ
ijtc-900	149	19	-	-	PUNCT
ijtc-900	149	20	term	term	NOUN
ijtc-900	149	21	debt	debt	NOUN
ijtc-900	149	22	.	.	PUNCT
ijtc-900	150	1	a	a	DET
ijtc-900	150	2	low	low	ADJ
ijtc-900	150	3	current	current	ADJ
ijtc-900	150	4	ratio	ratio	NOUN
ijtc-900	150	5	is	be	AUX
ijtc-900	150	6	not	not	PART
ijtc-900	150	7	always	always	ADV
ijtc-900	150	8	an	an	DET
ijtc-900	150	9	indication	indication	NOUN
ijtc-900	150	10	that	that	SCONJ
ijtc-900	150	11	a	a	DET
ijtc-900	150	12	manufacturing	manufacturing	NOUN
ijtc-900	150	13	firm	firm	NOUN
ijtc-900	150	14	is	be	AUX
ijtc-900	150	15	struggling	struggle	VERB
ijtc-900	150	16	to	to	PART
ijtc-900	150	17	turn	turn	VERB
ijtc-900	150	18	a	a	DET
ijtc-900	150	19	profit	profit	NOUN
ijtc-900	150	20	;	;	PUNCT
ijtc-900	150	21	rather	rather	ADV
ijtc-900	150	22	,	,	PUNCT
ijtc-900	150	23	it	it	PRON
ijtc-900	150	24	indicates	indicate	VERB
ijtc-900	150	25	that	that	SCONJ
ijtc-900	150	26	the	the	DET
ijtc-900	150	27	firm	firm	NOUN
ijtc-900	150	28	is	be	AUX
ijtc-900	150	29	allocating	allocate	VERB
ijtc-900	150	30	part	part	NOUN
ijtc-900	150	31	of	of	ADP
ijtc-900	150	32	its	its	PRON
ijtc-900	150	33	liquid	liquid	ADJ
ijtc-900	150	34	assets	asset	NOUN
ijtc-900	150	35	on	on	ADP
ijtc-900	150	36	ensuring	ensure	VERB
ijtc-900	150	37	the	the	DET
ijtc-900	150	38	continuity	continuity	NOUN
ijtc-900	150	39	of	of	ADP
ijtc-900	150	40	operations	operation	NOUN
ijtc-900	150	41	rather	rather	ADV
ijtc-900	150	42	than	than	ADP
ijtc-900	150	43	growing	grow	VERB
ijtc-900	150	44	its	its	PRON
ijtc-900	150	45	bottom	bottom	ADJ
ijtc-900	150	46	line	line	NOUN
ijtc-900	150	47	.	.	PUNCT
ijtc-900	151	1	multinational	multinational	ADJ
ijtc-900	151	2	companies	company	NOUN
ijtc-900	151	3	listed	list	VERB
ijtc-900	151	4	on	on	ADP
ijtc-900	151	5	the	the	DET
ijtc-900	151	6	idx	idx	NOUN
ijtc-900	151	7	have	have	VERB
ijtc-900	151	8	a	a	DET
ijtc-900	151	9	variable	variable	ADJ
ijtc-900	151	10	debt	debt	NOUN
ijtc-900	151	11	to	to	ADP
ijtc-900	151	12	equity	equity	NOUN
ijtc-900	151	13	ratio	ratio	NOUN
ijtc-900	151	14	that	that	PRON
ijtc-900	151	15	affects	affect	VERB
ijtc-900	151	16	their	their	PRON
ijtc-900	151	17	profits	profit	NOUN
ijtc-900	151	18	partly	partly	ADV
ijtc-900	151	19	due	due	ADJ
ijtc-900	151	20	to	to	ADP
ijtc-900	151	21	the	the	DET
ijtc-900	151	22	company	company	NOUN
ijtc-900	151	23	's	's	PART
ijtc-900	151	24	efficiency	efficiency	NOUN
ijtc-900	151	25	in	in	ADP
ijtc-900	151	26	optimizing	optimize	VERB
ijtc-900	151	27	its	its	PRON
ijtc-900	151	28	own	own	ADJ
ijtc-900	151	29	capital	capital	NOUN
ijtc-900	151	30	as	as	SCONJ
ijtc-900	151	31	opposed	oppose	VERB
ijtc-900	151	32	to	to	ADP
ijtc-900	151	33	relying	rely	VERB
ijtc-900	151	34	on	on	ADP
ijtc-900	151	35	capital	capital	NOUN
ijtc-900	151	36	from	from	ADP
ijtc-900	151	37	outsiders	outsider	NOUN
ijtc-900	151	38	(	(	PUNCT
ijtc-900	151	39	creditors	creditor	NOUN
ijtc-900	151	40	)	)	PUNCT
ijtc-900	151	41	,	,	PUNCT
ijtc-900	151	42	so	so	ADV
ijtc-900	151	43	h0	h0	PROPN
ijtc-900	151	44	is	be	AUX
ijtc-900	151	45	rejected	reject	VERB
ijtc-900	151	46	and	and	CCONJ
ijtc-900	151	47	h2	h2	NOUN
ijtc-900	151	48	is	be	AUX
ijtc-900	151	49	accepted	accept	VERB
ijtc-900	151	50	.	.	PUNCT
ijtc-900	152	1	companies	company	NOUN
ijtc-900	152	2	employ	employ	VERB
ijtc-900	152	3	high	high	ADJ
ijtc-900	152	4	capital	capital	NOUN
ijtc-900	152	5	to	to	PART
ijtc-900	152	6	improve	improve	VERB
ijtc-900	152	7	corporate	corporate	ADJ
ijtc-900	152	8	earnings	earning	NOUN
ijtc-900	152	9	,	,	PUNCT
ijtc-900	152	10	however	however	ADV
ijtc-900	152	11	money	money	NOUN
ijtc-900	152	12	from	from	ADP
ijtc-900	152	13	outside	outside	ADP
ijtc-900	152	14	the	the	DET
ijtc-900	152	15	firm	firm	NOUN
ijtc-900	152	16	will	will	AUX
ijtc-900	152	17	hurt	hurt	VERB
ijtc-900	152	18	the	the	DET
ijtc-900	152	19	company	company	NOUN
ijtc-900	152	20	in	in	ADP
ijtc-900	152	21	the	the	DET
ijtc-900	152	22	long	long	ADJ
ijtc-900	152	23	run	run	NOUN
ijtc-900	152	24	.	.	PUNCT
ijtc-900	153	1	changes	change	NOUN
ijtc-900	153	2	in	in	ADP
ijtc-900	153	3	the	the	DET
ijtc-900	153	4	company	company	NOUN
ijtc-900	153	5	's	's	PART
ijtc-900	153	6	earnings	earning	NOUN
ijtc-900	153	7	will	will	AUX
ijtc-900	153	8	be	be	AUX
ijtc-900	153	9	influenced	influence	VERB
ijtc-900	153	10	by	by	ADP
ijtc-900	153	11	the	the	DET
ijtc-900	153	12	company	company	NOUN
ijtc-900	153	13	's	's	PART
ijtc-900	153	14	ability	ability	NOUN
ijtc-900	153	15	to	to	PART
ijtc-900	153	16	generate	generate	VERB
ijtc-900	153	17	profit	profit	NOUN
ijtc-900	153	18	.	.	PUNCT
ijtc-900	154	1	since	since	SCONJ
ijtc-900	154	2	most	most	ADJ
ijtc-900	154	3	of	of	ADP
ijtc-900	154	4	the	the	DET
ijtc-900	154	5	company	company	NOUN
ijtc-900	154	6	's	's	PART
ijtc-900	154	7	owned	own	VERB
ijtc-900	154	8	capital	capital	NOUN
ijtc-900	154	9	is	be	AUX
ijtc-900	154	10	generated	generate	VERB
ijtc-900	154	11	internally	internally	ADV
ijtc-900	154	12	,	,	PUNCT
ijtc-900	154	13	profit	profit	NOUN
ijtc-900	154	14	generation	generation	NOUN
ijtc-900	154	15	is	be	AUX
ijtc-900	154	16	a	a	DET
ijtc-900	154	17	top	top	ADJ
ijtc-900	154	18	concern	concern	NOUN
ijtc-900	154	19	.	.	PUNCT
ijtc-900	155	1	multinational	multinational	ADJ
ijtc-900	155	2	corporations	corporation	NOUN
ijtc-900	155	3	listed	list	VERB
ijtc-900	155	4	on	on	ADP
ijtc-900	155	5	the	the	DET
ijtc-900	155	6	idx	idx	NOUN
ijtc-900	155	7	may	may	AUX
ijtc-900	155	8	maximize	maximize	VERB
ijtc-900	155	9	their	their	PRON
ijtc-900	155	10	profits	profit	NOUN
ijtc-900	155	11	by	by	ADP
ijtc-900	155	12	optimizing	optimize	VERB
ijtc-900	155	13	their	their	PRON
ijtc-900	155	14	sales	sale	NOUN
ijtc-900	155	15	,	,	PUNCT
ijtc-900	155	16	therefore	therefore	ADV
ijtc-900	155	17	h3	h3	NOUN
ijtc-900	155	18	is	be	AUX
ijtc-900	155	19	approved	approve	VERB
ijtc-900	155	20	and	and	CCONJ
ijtc-900	155	21	h0	h0	NOUN
ijtc-900	155	22	is	be	AUX
ijtc-900	155	23	refused	refuse	VERB
ijtc-900	155	24	.	.	PUNCT
ijtc-900	156	1	the	the	DET
ijtc-900	156	2	variable	variable	ADJ
ijtc-900	156	3	net	net	ADJ
ijtc-900	156	4	profit	profit	NOUN
ijtc-900	156	5	margin	margin	NOUN
ijtc-900	156	6	has	have	VERB
ijtc-900	156	7	a	a	DET
ijtc-900	156	8	partial	partial	ADJ
ijtc-900	156	9	effect	effect	NOUN
ijtc-900	156	10	on	on	ADP
ijtc-900	156	11	profit	profit	NOUN
ijtc-900	156	12	fluctuations	fluctuation	NOUN
ijtc-900	156	13	in	in	ADP
ijtc-900	156	14	these	these	DET
ijtc-900	156	15	companies	company	NOUN
ijtc-900	156	16	.	.	PUNCT
ijtc-900	157	1	the	the	DET
ijtc-900	157	2	capacity	capacity	NOUN
ijtc-900	157	3	of	of	ADP
ijtc-900	157	4	a	a	DET
ijtc-900	157	5	business	business	NOUN
ijtc-900	157	6	to	to	PART
ijtc-900	157	7	turn	turn	VERB
ijtc-900	157	8	a	a	DET
ijtc-900	157	9	profit	profit	NOUN
ijtc-900	157	10	increases	increase	NOUN
ijtc-900	157	11	as	as	SCONJ
ijtc-900	157	12	the	the	DET
ijtc-900	157	13	net	net	ADJ
ijtc-900	157	14	profit	profit	NOUN
ijtc-900	157	15	margin	margin	NOUN
ijtc-900	157	16	rises	rise	VERB
ijtc-900	157	17	.	.	PUNCT
ijtc-900	158	1	an	an	DET
ijtc-900	158	2	improvement	improvement	NOUN
ijtc-900	158	3	in	in	ADP
ijtc-900	158	4	net	net	ADJ
ijtc-900	158	5	profit	profit	NOUN
ijtc-900	158	6	margin	margin	NOUN
ijtc-900	158	7	predicts	predict	VERB
ijtc-900	158	8	future	future	ADJ
ijtc-900	158	9	financial	financial	ADJ
ijtc-900	158	10	success	success	NOUN
ijtc-900	158	11	for	for	ADP
ijtc-900	158	12	a	a	DET
ijtc-900	158	13	business	business	NOUN
ijtc-900	158	14	.	.	PUNCT
ijtc-900	159	1	we	we	PRON
ijtc-900	159	2	can	can	AUX
ijtc-900	159	3	rule	rule	VERB
ijtc-900	159	4	out	out	ADP
ijtc-900	159	5	h0	h0	NOUN
ijtc-900	159	6	and	and	CCONJ
ijtc-900	159	7	accept	accept	VERB
ijtc-900	159	8	h4	h4	PROPN
ijtc-900	159	9	since	since	SCONJ
ijtc-900	159	10	the	the	DET
ijtc-900	159	11	total	total	ADJ
ijtc-900	159	12	asset	asset	NOUN
ijtc-900	159	13	turnover	turnover	NOUN
ijtc-900	159	14	variable	variable	NOUN
ijtc-900	159	15	has	have	VERB
ijtc-900	159	16	some	some	DET
ijtc-900	159	17	bearing	bearing	NOUN
ijtc-900	159	18	on	on	ADP
ijtc-900	159	19	the	the	DET
ijtc-900	159	20	variation	variation	NOUN
ijtc-900	159	21	in	in	ADP
ijtc-900	159	22	earnings	earning	NOUN
ijtc-900	159	23	of	of	ADP
ijtc-900	159	24	multinational	multinational	ADJ
ijtc-900	159	25	businesses	business	NOUN
ijtc-900	159	26	listed	list	VERB
ijtc-900	159	27	on	on	ADP
ijtc-900	159	28	the	the	DET
ijtc-900	159	29	idx	idx	NOUN
ijtc-900	159	30	;	;	PUNCT
ijtc-900	159	31	the	the	PRON
ijtc-900	159	32	higher	high	ADJ
ijtc-900	159	33	the	the	DET
ijtc-900	159	34	total	total	ADJ
ijtc-900	159	35	asset	asset	NOUN
ijtc-900	159	36	turnover	turnover	NOUN
ijtc-900	159	37	value	value	NOUN
ijtc-900	159	38	,	,	PUNCT
ijtc-900	159	39	the	the	PRON
ijtc-900	159	40	better	well	ADJ
ijtc-900	159	41	it	it	PRON
ijtc-900	159	42	is	be	AUX
ijtc-900	159	43	for	for	ADP
ijtc-900	159	44	the	the	DET
ijtc-900	159	45	company	company	NOUN
ijtc-900	159	46	.	.	PUNCT
ijtc-900	160	1	impacts	impact	VERB
ijtc-900	160	2	the	the	DET
ijtc-900	160	3	company	company	NOUN
ijtc-900	160	4	's	's	PART
ijtc-900	160	5	ability	ability	NOUN
ijtc-900	160	6	to	to	PART
ijtc-900	160	7	raise	raise	VERB
ijtc-900	160	8	revenues	revenue	NOUN
ijtc-900	160	9	significantly	significantly	ADV
ijtc-900	160	10	.	.	PUNCT
ijtc-900	161	1	the	the	DET
ijtc-900	161	2	greater	great	ADJ
ijtc-900	161	3	a	a	DET
ijtc-900	161	4	company	company	NOUN
ijtc-900	161	5	's	's	PART
ijtc-900	161	6	asset	asset	NOUN
ijtc-900	161	7	turnover	turnover	NOUN
ijtc-900	161	8	,	,	PUNCT
ijtc-900	161	9	the	the	PRON
ijtc-900	161	10	greater	great	ADJ
ijtc-900	161	11	its	its	PRON
ijtc-900	161	12	profits	profit	NOUN
ijtc-900	161	13	.	.	PUNCT
ijtc-900	162	1	changes	change	NOUN
ijtc-900	162	2	in	in	ADP
ijtc-900	162	3	earnings	earning	NOUN
ijtc-900	162	4	for	for	ADP
ijtc-900	162	5	idx	idx	ADV
ijtc-900	162	6	-	-	PUNCT
ijtc-900	162	7	listed	list	VERB
ijtc-900	162	8	multinational	multinational	ADJ
ijtc-900	162	9	corporations	corporation	NOUN
ijtc-900	162	10	are	be	AUX
ijtc-900	162	11	influenced	influence	VERB
ijtc-900	162	12	by	by	ADP
ijtc-900	162	13	four	four	NUM
ijtc-900	162	14	independent	independent	ADJ
ijtc-900	162	15	variables	variable	NOUN
ijtc-900	162	16	:	:	PUNCT
ijtc-900	162	17	the	the	DET
ijtc-900	162	18	current	current	ADJ
ijtc-900	162	19	ratio	ratio	NOUN
ijtc-900	162	20	,	,	PUNCT
ijtc-900	162	21	the	the	DET
ijtc-900	162	22	debt	debt	NOUN
ijtc-900	162	23	-	-	PUNCT
ijtc-900	162	24	to	to	ADP
ijtc-900	162	25	-	-	PUNCT
ijtc-900	162	26	equity	equity	NOUN
ijtc-900	162	27	ratio	ratio	NOUN
ijtc-900	162	28	,	,	PUNCT
ijtc-900	162	29	the	the	DET
ijtc-900	162	30	net	net	ADJ
ijtc-900	162	31	profit	profit	NOUN
ijtc-900	162	32	margin	margin	NOUN
ijtc-900	162	33	,	,	PUNCT
ijtc-900	162	34	and	and	CCONJ
ijtc-900	162	35	the	the	DET
ijtc-900	162	36	total	total	ADJ
ijtc-900	162	37	asset	asset	NOUN
ijtc-900	162	38	turnover	turnover	NOUN
ijtc-900	162	39	.	.	PUNCT
ijtc-900	163	1	this	this	PRON
ijtc-900	163	2	is	be	AUX
ijtc-900	163	3	due	due	ADJ
ijtc-900	163	4	to	to	ADP
ijtc-900	163	5	a	a	DET
ijtc-900	163	6	positive	positive	ADJ
ijtc-900	163	7	and	and	CCONJ
ijtc-900	163	8	statistically	statistically	ADV
ijtc-900	163	9	significant	significant	ADJ
ijtc-900	163	10	relationship	relationship	NOUN
ijtc-900	163	11	between	between	ADP
ijtc-900	163	12	the	the	DET
ijtc-900	163	13	independent	independent	ADJ
ijtc-900	163	14	variables	variable	NOUN
ijtc-900	163	15	(	(	PUNCT
ijtc-900	163	16	current	current	ADJ
ijtc-900	163	17	ratio	ratio	NOUN
ijtc-900	163	18	[	[	X
ijtc-900	163	19	cr	cr	X
ijtc-900	163	20	]	]	X
ijtc-900	163	21	,	,	PUNCT
ijtc-900	163	22	debt	debt	NOUN
ijtc-900	163	23	to	to	ADP
ijtc-900	163	24	equity	equity	NOUN
ijtc-900	163	25	ratio	ratio	NOUN
ijtc-900	163	26	[	[	X
ijtc-900	163	27	der	der	NOUN
ijtc-900	163	28	]	]	X
ijtc-900	163	29	,	,	PUNCT
ijtc-900	163	30	net	net	ADJ
ijtc-900	163	31	profit	profit	NOUN
ijtc-900	163	32	margin	margin	NOUN
ijtc-900	163	33	[	[	X
ijtc-900	163	34	npm	npm	X
ijtc-900	163	35	]	]	X
ijtc-900	163	36	,	,	PUNCT
ijtc-900	163	37	and	and	CCONJ
ijtc-900	163	38	total	total	ADJ
ijtc-900	163	39	asset	asset	NOUN
ijtc-900	163	40	turnover	turnover	NOUN
ijtc-900	163	41	[	[	X
ijtc-900	163	42	tato	tato	NOUN
ijtc-900	163	43	]	]	PUNCT
ijtc-900	163	44	)	)	PUNCT
ijtc-900	163	45	and	and	CCONJ
ijtc-900	163	46	the	the	DET
ijtc-900	163	47	dependent	dependent	ADJ
ijtc-900	163	48	variable	variable	NOUN
ijtc-900	163	49	(	(	PUNCT
ijtc-900	163	50	profit	profit	NOUN
ijtc-900	163	51	variation	variation	NOUN
ijtc-900	163	52	)	)	PUNCT
ijtc-900	163	53	.	.	PUNCT
ijtc-900	164	1	therefore	therefore	ADV
ijtc-900	164	2	,	,	PUNCT
ijtc-900	164	3	h5	h5	PROPN
ijtc-900	164	4	is	be	AUX
ijtc-900	164	5	a	a	DET
ijtc-900	164	6	valid	valid	ADJ
ijtc-900	164	7	hypothesis	hypothesis	NOUN
ijtc-900	164	8	to	to	PART
ijtc-900	164	9	test	test	VERB
ijtc-900	164	10	.	.	PUNCT
ijtc-900	165	1	this	this	PRON
ijtc-900	165	2	demonstrates	demonstrate	VERB
ijtc-900	165	3	that	that	SCONJ
ijtc-900	165	4	the	the	DET
ijtc-900	165	5	rise	rise	NOUN
ijtc-900	165	6	or	or	CCONJ
ijtc-900	165	7	fall	fall	VERB
ijtc-900	165	8	in	in	ADP
ijtc-900	165	9	earnings	earning	NOUN
ijtc-900	165	10	is	be	AUX
ijtc-900	165	11	significantly	significantly	ADV
ijtc-900	165	12	affected	affect	VERB
ijtc-900	165	13	by	by	ADP
ijtc-900	165	14	the	the	DET
ijtc-900	165	15	independent	independent	ADJ
ijtc-900	165	16	variables	variable	NOUN
ijtc-900	165	17	of	of	ADP
ijtc-900	165	18	current	current	ADJ
ijtc-900	165	19	ratio	ratio	NOUN
ijtc-900	165	20	(	(	PUNCT
ijtc-900	165	21	cr	cr	NOUN
ijtc-900	165	22	)	)	PUNCT
ijtc-900	165	23	,	,	PUNCT
ijtc-900	165	24	debt	debt	NOUN
ijtc-900	165	25	to	to	ADP
ijtc-900	165	26	equity	equity	NOUN
ijtc-900	165	27	ratio	ratio	NOUN
ijtc-900	165	28	(	(	PUNCT
ijtc-900	165	29	der	der	NOUN
ijtc-900	165	30	)	)	PUNCT
ijtc-900	165	31	,	,	PUNCT
ijtc-900	165	32	net	net	ADJ
ijtc-900	165	33	profit	profit	NOUN
ijtc-900	165	34	margin	margin	NOUN
ijtc-900	165	35	(	(	PUNCT
ijtc-900	165	36	npm	npm	PROPN
ijtc-900	165	37	)	)	PUNCT
ijtc-900	165	38	,	,	PUNCT
ijtc-900	165	39	and	and	CCONJ
ijtc-900	165	40	total	total	ADJ
ijtc-900	165	41	asset	asset	NOUN
ijtc-900	165	42	turnover	turnover	NOUN
ijtc-900	165	43	(	(	PUNCT
ijtc-900	165	44	tato	tato	NOUN
ijtc-900	165	45	)	)	PUNCT
ijtc-900	165	46	.	.	PUNCT
ijtc-900	166	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	166	2	analysis	analysis	NOUN
ijtc-900	166	3	of	of	ADP
ijtc-900	166	4	current	current	ADJ
ijtc-900	166	5	ratio	ratio	NOUN
ijtc-900	166	6	,	,	PUNCT
ijtc-900	166	7	debt	debt	NOUN
ijtc-900	166	8	ratio	ratio	NOUN
ijtc-900	166	9	,	,	PUNCT
ijtc-900	166	10	net	net	ADJ
ijtc-900	166	11	profit	profit	NOUN
ijtc-900	166	12	margin	margin	NOUN
ijtc-900	166	13	,	,	PUNCT
ijtc-900	166	14	and	and	CCONJ
ijtc-900	166	15	total	total	ADJ
ijtc-900	166	16	asset	asset	NOUN
ijtc-900	166	17	turnover	turnover	NOUN
ijtc-900	166	18	change	change	NOUN
ijtc-900	166	19	in	in	ADP
ijtc-900	166	20	income	income	NOUN
ijtc-900	166	21	(	(	PUNCT
ijtc-900	166	22	study	study	NOUN
ijtc-900	166	23	of	of	ADP
ijtc-900	166	24	multinational	multinational	ADJ
ijtc-900	166	25	companies	company	NOUN
ijtc-900	166	26	listed	list	VERB
ijtc-900	166	27	on	on	ADP
ijtc-900	166	28	the	the	DET
ijtc-900	166	29	idx	idx	NOUN
ijtc-900	166	30	for	for	ADP
ijtc-900	166	31	the	the	DET
ijtc-900	166	32	2020	2020	NUM
ijtc-900	166	33	-	-	SYM
ijtc-900	166	34	2022	2022	NUM
ijtc-900	166	35	period	period	NOUN
ijtc-900	166	36	)	)	PUNCT
ijtc-900	166	37	handayani	handayani	PROPN
ijtc-900	166	38	,	,	PUNCT
ijtc-900	166	39	suhardjanto	suhardjanto	PROPN
ijtc-900	166	40	,	,	PUNCT
ijtc-900	166	41	muhtar	muhtar	NOUN
ijtc-900	166	42	,	,	PUNCT
ijtc-900	166	43	and	and	CCONJ
ijtc-900	166	44	honggowati	honggowati	NOUN
ijtc-900	166	45	875	875	NUM
ijtc-900	166	46	|	|	ADV
ijtc-900	166	47	ilomata	ilomata	PROPN
ijtc-900	166	48	international	international	ADJ
ijtc-900	166	49	journal	journal	NOUN
ijtc-900	166	50	of	of	ADP
ijtc-900	166	51	tax	tax	PROPN
ijtc-900	166	52	&	&	CCONJ
ijtc-900	166	53	accounting	accounting	PROPN
ijtc-900	166	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	166	55	reference	reference	NOUN
ijtc-900	166	56	agustia	agustia	PROPN
ijtc-900	166	57	,	,	PUNCT
ijtc-900	166	58	d.	d.	PROPN
ijtc-900	166	59	,	,	PUNCT
ijtc-900	166	60	asyik	asyik	VERB
ijtc-900	166	61	,	,	PUNCT
ijtc-900	166	62	n.	n.	PROPN
ijtc-900	166	63	f.	f.	PROPN
ijtc-900	166	64	,	,	PUNCT
ijtc-900	166	65	&	&	CCONJ
ijtc-900	166	66	midiantari	midiantari	PROPN
ijtc-900	166	67	,	,	PUNCT
ijtc-900	166	68	n.	n.	NOUN
ijtc-900	166	69	(	(	PUNCT
ijtc-900	166	70	2021	2021	NUM
ijtc-900	166	71	)	)	PUNCT
ijtc-900	166	72	.	.	PUNCT
ijtc-900	167	1	intellectual	intellectual	ADJ
ijtc-900	167	2	capital	capital	PROPN
ijtc-900	167	3	terhadap	terhadap	PROPN
ijtc-900	167	4	financial	financial	PROPN
ijtc-900	167	5	performance	performance	NOUN
ijtc-900	167	6	dan	dan	PROPN
ijtc-900	167	7	sustainable	sustainable	ADJ
ijtc-900	167	8	growth	growth	NOUN
ijtc-900	167	9	.	.	PUNCT
ijtc-900	168	1	ekuitas	ekuita	NOUN
ijtc-900	168	2	(	(	PUNCT
ijtc-900	168	3	jurnal	jurnal	ADJ
ijtc-900	168	4	ekonomi	ekonomi	PROPN
ijtc-900	168	5	dan	dan	PROPN
ijtc-900	168	6	keuangan	keuangan	PROPN
ijtc-900	168	7	)	)	PUNCT
ijtc-900	168	8	,	,	PUNCT
ijtc-900	168	9	5(2	5(2	NUM
ijtc-900	168	10	)	)	PUNCT
ijtc-900	168	11	,	,	PUNCT
ijtc-900	168	12	159	159	NUM
ijtc-900	168	13	–	–	SYM
ijtc-900	168	14	179	179	NUM
ijtc-900	168	15	.	.	PUNCT
ijtc-900	168	16	https://doi.org/10.24034/j25485024.y2021.v5.i2.4744	https://doi.org/10.24034/j25485024.y2021.v5.i2.4744	ADJ
ijtc-900	168	17	allozi	allozi	PROPN
ijtc-900	168	18	,	,	PUNCT
ijtc-900	168	19	n.	n.	NOUN
ijtc-900	168	20	m.	m.	NOUN
ijtc-900	168	21	,	,	PUNCT
ijtc-900	168	22	&	&	CCONJ
ijtc-900	168	23	obeidat	obeidat	NOUN
ijtc-900	168	24	,	,	PUNCT
ijtc-900	168	25	g.	g.	PROPN
ijtc-900	168	26	s.	s.	PROPN
ijtc-900	168	27	(	(	PUNCT
ijtc-900	168	28	2016	2016	NUM
ijtc-900	168	29	)	)	PUNCT
ijtc-900	168	30	.	.	PUNCT
ijtc-900	169	1	the	the	DET
ijtc-900	169	2	relationship	relationship	NOUN
ijtc-900	169	3	between	between	ADP
ijtc-900	169	4	the	the	DET
ijtc-900	169	5	stock	stock	NOUN
ijtc-900	169	6	return	return	NOUN
ijtc-900	169	7	and	and	CCONJ
ijtc-900	169	8	financial	financial	ADJ
ijtc-900	169	9	indicators	indicator	NOUN
ijtc-900	169	10	(	(	PUNCT
ijtc-900	169	11	profitability	profitability	NOUN
ijtc-900	169	12	,	,	PUNCT
ijtc-900	169	13	leverage	leverage	NOUN
ijtc-900	169	14	):	):	PUNCT
ijtc-900	169	15	an	an	DET
ijtc-900	169	16	empirical	empirical	ADJ
ijtc-900	169	17	study	study	NOUN
ijtc-900	169	18	on	on	ADP
ijtc-900	169	19	manufacturing	manufacture	VERB
ijtc-900	169	20	companies	company	NOUN
ijtc-900	169	21	listed	list	VERB
ijtc-900	169	22	in	in	ADP
ijtc-900	169	23	amman	amman	PROPN
ijtc-900	169	24	stock	stock	PROPN
ijtc-900	169	25	exchange	exchange	PROPN
ijtc-900	169	26	.	.	PUNCT
ijtc-900	170	1	journal	journal	NOUN
ijtc-900	170	2	of	of	ADP
ijtc-900	170	3	social	social	ADJ
ijtc-900	170	4	sciences	science	NOUN
ijtc-900	170	5	(	(	PUNCT
ijtc-900	170	6	coes&rj	coes&rj	PROPN
ijtc-900	170	7	-	-	PUNCT
ijtc-900	170	8	jss	jss	PROPN
ijtc-900	170	9	)	)	PUNCT
ijtc-900	170	10	,	,	PUNCT
ijtc-900	170	11	5(3	5(3	NUM
ijtc-900	170	12	)	)	PUNCT
ijtc-900	170	13	,	,	PUNCT
ijtc-900	170	14	408–424	408–424	NUM
ijtc-900	170	15	.	.	PUNCT
ijtc-900	171	1	https://doi.org/10.25255/jss.2016.5.3.408.424	https://doi.org/10.25255/jss.2016.5.3.408.424	PROPN
ijtc-900	171	2	andani	andani	PROPN
ijtc-900	171	3	,	,	PUNCT
ijtc-900	171	4	l.	l.	PROPN
ijtc-900	171	5	,	,	PUNCT
ijtc-900	171	6	yusup	yusup	PROPN
ijtc-900	171	7	,	,	PUNCT
ijtc-900	171	8	d.	d.	PROPN
ijtc-900	171	9	k.	k.	PROPN
ijtc-900	171	10	,	,	PUNCT
ijtc-900	171	11	sobana	sobana	PROPN
ijtc-900	171	12	,	,	PUNCT
ijtc-900	171	13	d.	d.	PROPN
ijtc-900	171	14	h.	h.	PROPN
ijtc-900	171	15	,	,	PUNCT
ijtc-900	171	16	&	&	CCONJ
ijtc-900	171	17	bisri	bisri	PROPN
ijtc-900	171	18	,	,	PUNCT
ijtc-900	171	19	h.	h.	PROPN
ijtc-900	171	20	(	(	PUNCT
ijtc-900	171	21	2020	2020	NUM
ijtc-900	171	22	)	)	PUNCT
ijtc-900	171	23	.	.	PUNCT
ijtc-900	172	1	pengaruh	pengaruh	NOUN
ijtc-900	172	2	total	total	ADJ
ijtc-900	172	3	assets	asset	NOUN
ijtc-900	172	4	turnover	turnover	NOUN
ijtc-900	172	5	(	(	PUNCT
ijtc-900	172	6	tato	tato	PROPN
ijtc-900	172	7	)	)	PUNCT
ijtc-900	172	8	dan	dan	PROPN
ijtc-900	172	9	net	net	ADJ
ijtc-900	172	10	sales	sale	NOUN
ijtc-900	172	11	(	(	PUNCT
ijtc-900	172	12	ns	ns	ADJ
ijtc-900	172	13	)	)	PUNCT
ijtc-900	172	14	terhadap	terhadap	NOUN
ijtc-900	172	15	return	return	NOUN
ijtc-900	172	16	on	on	ADP
ijtc-900	172	17	assets	asset	NOUN
ijtc-900	172	18	(	(	PUNCT
ijtc-900	172	19	roa	roa	NOUN
ijtc-900	172	20	)	)	PUNCT
ijtc-900	172	21	pt	pt	PROPN
ijtc-900	172	22	.	.	PROPN
ijtc-900	172	23	telekomunikasi	telekomunikasi	PROPN
ijtc-900	172	24	indonesia	indonesia	PROPN
ijtc-900	172	25	tbk	tbk	PROPN
ijtc-900	172	26	periode	periode	PROPN
ijtc-900	172	27	2009	2009	NUM
ijtc-900	172	28	-	-	SYM
ijtc-900	172	29	2018	2018	NUM
ijtc-900	172	30	.	.	PUNCT
ijtc-900	173	1	http://digilib	http://digilib	X
ijtc-900	173	2	.	.	PUNCT
ijtc-900	174	1	uinsgd	uinsgd	PROPN
ijtc-900	174	2	…	…	PUNCT
ijtc-900	174	3	,	,	PUNCT
ijtc-900	174	4	1–10	1–10	PROPN
ijtc-900	174	5	.	.	PUNCT
ijtc-900	175	1	anwar	anwar	PROPN
ijtc-900	175	2	,	,	PUNCT
ijtc-900	175	3	s.	s.	PROPN
ijtc-900	175	4	,	,	PUNCT
ijtc-900	175	5	fathoni	fathoni	PROPN
ijtc-900	175	6	,	,	PUNCT
ijtc-900	175	7	a.	a.	NOUN
ijtc-900	175	8	,	,	PUNCT
ijtc-900	175	9	&	&	CCONJ
ijtc-900	175	10	gagah	gagah	PROPN
ijtc-900	175	11	,	,	PUNCT
ijtc-900	175	12	e.	e.	PROPN
ijtc-900	175	13	(	(	PUNCT
ijtc-900	175	14	2018	2018	NUM
ijtc-900	175	15	)	)	PUNCT
ijtc-900	175	16	.	.	PUNCT
ijtc-900	176	1	analysis	analysis	NOUN
ijtc-900	176	2	of	of	ADP
ijtc-900	176	3	the	the	DET
ijtc-900	176	4	effect	effect	NOUN
ijtc-900	176	5	of	of	ADP
ijtc-900	176	6	current	current	ADJ
ijtc-900	176	7	ratio	ratio	NOUN
ijtc-900	176	8	,	,	PUNCT
ijtc-900	176	9	total	total	ADJ
ijtc-900	176	10	turnover	turnover	NOUN
ijtc-900	176	11	assets	asset	NOUN
ijtc-900	176	12	,	,	PUNCT
ijtc-900	176	13	debt	debt	NOUN
ijtc-900	176	14	to	to	ADP
ijtc-900	176	15	equity	equity	NOUN
ijtc-900	176	16	ratio	ratio	NOUN
ijtc-900	176	17	and	and	CCONJ
ijtc-900	176	18	net	net	ADJ
ijtc-900	176	19	profit	profit	NOUN
ijtc-900	176	20	margin	margin	NOUN
ijtc-900	176	21	on	on	ADP
ijtc-900	176	22	changes	change	NOUN
ijtc-900	176	23	of	of	ADP
ijtc-900	176	24	profit	profit	NOUN
ijtc-900	176	25	with	with	ADP
ijtc-900	176	26	on	on	ADP
ijtc-900	176	27	equity	equity	NOUN
ijtc-900	176	28	return	return	NOUN
ijtc-900	176	29	as	as	ADP
ijtc-900	176	30	intervening	intervene	VERB
ijtc-900	176	31	variables	variable	NOUN
ijtc-900	176	32	on	on	ADP
ijtc-900	176	33	pharmaceutical	pharmaceutical	ADJ
ijtc-900	176	34	companies	company	NOUN
ijtc-900	176	35	listed	list	VERB
ijtc-900	176	36	in	in	ADP
ijtc-900	176	37	indonesia	indonesia	PROPN
ijtc-900	176	38	stock	stock	PROPN
ijtc-900	176	39	exchange	exchange	PROPN
ijtc-900	176	40	(	(	PUNCT
ijtc-900	176	41	bei	bei	PROPN
ijtc-900	176	42	)	)	PUNCT
ijtc-900	176	43	2013	2013	NUM
ijtc-900	176	44	-	-	SYM
ijtc-900	176	45	2017	2017	NUM
ijtc-900	176	46	p.	p.	NOUN
ijtc-900	176	47	journal	journal	NOUN
ijtc-900	176	48	of	of	ADP
ijtc-900	176	49	management	management	NOUN
ijtc-900	176	50	,	,	PUNCT
ijtc-900	176	51	4	4	NUM
ijtc-900	176	52	,	,	PUNCT
ijtc-900	176	53	2013–2017	2013–2017	NUM
ijtc-900	176	54	.	.	PUNCT
ijtc-900	177	1	firman	firman	PROPN
ijtc-900	177	2	,	,	PUNCT
ijtc-900	177	3	d.	d.	PROPN
ijtc-900	177	4	(	(	PUNCT
ijtc-900	177	5	2019	2019	NUM
ijtc-900	177	6	)	)	PUNCT
ijtc-900	177	7	.	.	PUNCT
ijtc-900	178	1	the	the	DET
ijtc-900	178	2	effect	effect	NOUN
ijtc-900	178	3	of	of	ADP
ijtc-900	178	4	total	total	ADJ
ijtc-900	178	5	asset	asset	NOUN
ijtc-900	178	6	turnover	turnover	NOUN
ijtc-900	178	7	,	,	PUNCT
ijtc-900	178	8	net	net	ADJ
ijtc-900	178	9	profit	profit	NOUN
ijtc-900	178	10	margin	margin	NOUN
ijtc-900	178	11	,	,	PUNCT
ijtc-900	178	12	and	and	CCONJ
ijtc-900	178	13	debt	debt	NOUN
ijtc-900	178	14	to	to	ADP
ijtc-900	178	15	equity	equity	NOUN
ijtc-900	178	16	ratio	ratio	NOUN
ijtc-900	178	17	on	on	ADP
ijtc-900	178	18	profit	profit	NOUN
ijtc-900	178	19	growth	growth	NOUN
ijtc-900	178	20	on	on	ADP
ijtc-900	178	21	the	the	DET
ijtc-900	178	22	indonesia	indonesia	PROPN
ijtc-900	178	23	stock	stock	PROPN
ijtc-900	178	24	exchange	exchange	PROPN
ijtc-900	178	25	.	.	PUNCT
ijtc-900	179	1	international	international	ADJ
ijtc-900	179	2	journal	journal	PROPN
ijtc-900	179	3	of	of	ADP
ijtc-900	179	4	economic	economic	ADJ
ijtc-900	179	5	,	,	PUNCT
ijtc-900	179	6	technology	technology	NOUN
ijtc-900	179	7	and	and	CCONJ
ijtc-900	179	8	social	social	ADJ
ijtc-900	179	9	sciences	science	NOUN
ijtc-900	179	10	,	,	PUNCT
ijtc-900	179	11	2(1	2(1	NUM
ijtc-900	179	12	)	)	PUNCT
ijtc-900	179	13	,	,	PUNCT
ijtc-900	179	14	154–186	154–186	NUM
ijtc-900	179	15	.	.	PUNCT
ijtc-900	179	16	handriani	handriani	PROPN
ijtc-900	179	17	,	,	PUNCT
ijtc-900	179	18	e.	e.	PROPN
ijtc-900	179	19	,	,	PUNCT
ijtc-900	179	20	&	&	CCONJ
ijtc-900	179	21	robiyanto	robiyanto	ADP
ijtc-900	179	22	.	.	PUNCT
ijtc-900	180	1	(	(	PUNCT
ijtc-900	180	2	2018	2018	NUM
ijtc-900	180	3	)	)	PUNCT
ijtc-900	180	4	.	.	PUNCT
ijtc-900	181	1	corporate	corporate	ADJ
ijtc-900	181	2	finance	finance	NOUN
ijtc-900	181	3	and	and	CCONJ
ijtc-900	181	4	firm	firm	ADJ
ijtc-900	181	5	value	value	NOUN
ijtc-900	181	6	in	in	ADP
ijtc-900	181	7	the	the	DET
ijtc-900	181	8	indonesian	indonesian	ADJ
ijtc-900	181	9	manufacturing	manufacturing	NOUN
ijtc-900	181	10	companies	company	NOUN
ijtc-900	181	11	.	.	PUNCT
ijtc-900	182	1	international	international	ADJ
ijtc-900	182	2	research	research	PROPN
ijtc-900	182	3	journal	journal	PROPN
ijtc-900	182	4	of	of	ADP
ijtc-900	182	5	business	business	NOUN
ijtc-900	182	6	studies	study	NOUN
ijtc-900	182	7	,	,	PUNCT
ijtc-900	182	8	11(2	11(2	NOUN
ijtc-900	182	9	)	)	PUNCT
ijtc-900	182	10	,	,	PUNCT
ijtc-900	182	11	113–127	113–127	NUM
ijtc-900	182	12	.	.	PUNCT
ijtc-900	183	1	https://doi.org/10.21632/irjbs.11.2.113-127	https://doi.org/10.21632/irjbs.11.2.113-127	X
ijtc-900	183	2	hersugondo	hersugondo	PROPN
ijtc-900	183	3	,	,	PUNCT
ijtc-900	183	4	h.	h.	PROPN
ijtc-900	183	5	,	,	PUNCT
ijtc-900	183	6	&	&	CCONJ
ijtc-900	183	7	handriani	handriani	PROPN
ijtc-900	183	8	,	,	PUNCT
ijtc-900	183	9	e.	e.	PROPN
ijtc-900	183	10	(	(	PUNCT
ijtc-900	183	11	2020	2020	NUM
ijtc-900	183	12	)	)	PUNCT
ijtc-900	183	13	.	.	PUNCT
ijtc-900	184	1	intellectual	intellectual	ADJ
ijtc-900	184	2	capital	capital	NOUN
ijtc-900	184	3	and	and	CCONJ
ijtc-900	184	4	productivity	productivity	NOUN
ijtc-900	184	5	:	:	PUNCT
ijtc-900	184	6	predicting	predict	VERB
ijtc-900	184	7	the	the	DET
ijtc-900	184	8	banking	banking	NOUN
ijtc-900	184	9	profitability	profitability	NOUN
ijtc-900	184	10	in	in	ADP
ijtc-900	184	11	indonesia	indonesia	PROPN
ijtc-900	184	12	.	.	PROPN
ijtc-900	185	1	journal	journal	PROPN
ijtc-900	185	2	of	of	ADP
ijtc-900	185	3	hunan	hunan	PROPN
ijtc-900	185	4	university	university	PROPN
ijtc-900	185	5	natural	natural	ADJ
ijtc-900	185	6	sciences	science	NOUN
ijtc-900	185	7	,	,	PUNCT
ijtc-900	185	8	47(12	47(12	NUM
ijtc-900	185	9	)	)	PUNCT
ijtc-900	185	10	,	,	PUNCT
ijtc-900	185	11	74–84	74–84	PROPN
ijtc-900	185	12	.	.	PUNCT
ijtc-900	186	1	hertina	hertina	ADJ
ijtc-900	186	2	,	,	PUNCT
ijtc-900	186	3	d.	d.	PROPN
ijtc-900	186	4	,	,	PUNCT
ijtc-900	186	5	&	&	CCONJ
ijtc-900	186	6	sutarman	sutarman	PROPN
ijtc-900	186	7	,	,	PUNCT
ijtc-900	186	8	d.	d.	PROPN
ijtc-900	186	9	(	(	PUNCT
ijtc-900	186	10	2020	2020	NUM
ijtc-900	186	11	)	)	PUNCT
ijtc-900	186	12	.	.	PUNCT
ijtc-900	187	1	effect	effect	NOUN
ijtc-900	187	2	of	of	ADP
ijtc-900	187	3	current	current	ADJ
ijtc-900	187	4	ratio	ratio	NOUN
ijtc-900	187	5	,	,	PUNCT
ijtc-900	187	6	debt	debt	NOUN
ijtc-900	187	7	to	to	ADP
ijtc-900	187	8	equity	equity	NOUN
ijtc-900	187	9	ratio	ratio	NOUN
ijtc-900	187	10	and	and	CCONJ
ijtc-900	187	11	total	total	ADJ
ijtc-900	187	12	asset	asset	NOUN
ijtc-900	187	13	turnover	turnover	NOUN
ijtc-900	187	14	on	on	ADP
ijtc-900	187	15	profit	profit	NOUN
ijtc-900	187	16	growth	growth	NOUN
ijtc-900	187	17	in	in	ADP
ijtc-900	187	18	pharmaceutical	pharmaceutical	ADJ
ijtc-900	187	19	sub	sub	NOUN
ijtc-900	187	20	sector	sector	NOUN
ijtc-900	187	21	companies	company	NOUN
ijtc-900	187	22	listed	list	VERB
ijtc-900	187	23	on	on	ADP
ijtc-900	187	24	the	the	DET
ijtc-900	187	25	indonesia	indonesia	PROPN
ijtc-900	187	26	stock	stock	PROPN
ijtc-900	187	27	exchange	exchange	PROPN
ijtc-900	187	28	for	for	ADP
ijtc-900	187	29	the	the	DET
ijtc-900	187	30	2014	2014	NUM
ijtc-900	187	31	-	-	SYM
ijtc-900	187	32	2018	2018	NUM
ijtc-900	187	33	period	period	NOUN
ijtc-900	187	34	.	.	PUNCT
ijtc-900	188	1	international	international	ADJ
ijtc-900	188	2	journal	journal	NOUN
ijtc-900	188	3	,	,	PUNCT
ijtc-900	188	4	63(4	63(4	NOUN
ijtc-900	188	5	)	)	PUNCT
ijtc-900	188	6	,	,	PUNCT
ijtc-900	188	7	4723–4731	4723–4731	NUM
ijtc-900	188	8	.	.	PUNCT
ijtc-900	188	9	imani	imani	PROPN
ijtc-900	188	10	,	,	PUNCT
ijtc-900	188	11	w.	w.	PROPN
ijtc-900	188	12	h.	h.	PROPN
ijtc-900	188	13	,	,	PUNCT
ijtc-900	188	14	banani	banani	PROPN
ijtc-900	188	15	,	,	PUNCT
ijtc-900	188	16	a.	a.	PROPN
ijtc-900	188	17	,	,	PUNCT
ijtc-900	188	18	&	&	CCONJ
ijtc-900	188	19	yunanto	yunanto	PROPN
ijtc-900	188	20	,	,	PUNCT
ijtc-900	188	21	a.	a.	NOUN
ijtc-900	188	22	(	(	PUNCT
ijtc-900	188	23	2020	2020	NUM
ijtc-900	188	24	)	)	PUNCT
ijtc-900	188	25	.	.	PUNCT
ijtc-900	189	1	the	the	DET
ijtc-900	189	2	effect	effect	NOUN
ijtc-900	189	3	of	of	ADP
ijtc-900	189	4	financial	financial	ADJ
ijtc-900	189	5	ratios	ratio	NOUN
ijtc-900	189	6	on	on	ADP
ijtc-900	189	7	the	the	DET
ijtc-900	189	8	financial	financial	ADJ
ijtc-900	189	9	performance	performance	NOUN
ijtc-900	189	10	in	in	ADP
ijtc-900	189	11	pharmaceutical	pharmaceutical	ADJ
ijtc-900	189	12	sector	sector	NOUN
ijtc-900	189	13	companies	company	NOUN
ijtc-900	189	14	.	.	PUNCT
ijtc-900	190	1	international	international	ADJ
ijtc-900	190	2	sustainable	sustainable	ADJ
ijtc-900	190	3	competitiveness	competitiveness	NOUN
ijtc-900	190	4	advantage	advantage	NOUN
ijtc-900	190	5	,	,	PUNCT
ijtc-900	190	6	10(1	10(1	NUM
ijtc-900	190	7	)	)	PUNCT
ijtc-900	190	8	,	,	PUNCT
ijtc-900	190	9	81–91	81–91	NUM
ijtc-900	190	10	.	.	PUNCT
ijtc-900	191	1	https://doi.org/10.20885/incaf.vol1.art9	https://doi.org/10.20885/incaf.vol1.art9	X
ijtc-900	191	2	indriyani	indriyani	VERB
ijtc-900	191	3	,	,	PUNCT
ijtc-900	191	4	w.	w.	PROPN
ijtc-900	191	5	w.	w.	PROPN
ijtc-900	191	6	,	,	PUNCT
ijtc-900	191	7	&	&	CCONJ
ijtc-900	191	8	mudjijah	mudjijah	PROPN
ijtc-900	191	9	,	,	PUNCT
ijtc-900	191	10	s.	s.	PROPN
ijtc-900	191	11	(	(	PUNCT
ijtc-900	191	12	2022	2022	NUM
ijtc-900	191	13	)	)	PUNCT
ijtc-900	191	14	.	.	PUNCT
ijtc-900	192	1	pengaruh	pengaruh	NOUN
ijtc-900	192	2	debt	debt	NOUN
ijtc-900	192	3	to	to	ADP
ijtc-900	192	4	equity	equity	NOUN
ijtc-900	192	5	ratio	ratio	NOUN
ijtc-900	192	6	,	,	PUNCT
ijtc-900	192	7	total	total	ADJ
ijtc-900	192	8	asset	asset	NOUN
ijtc-900	192	9	turnover	turnover	NOUN
ijtc-900	192	10	dan	dan	PROPN
ijtc-900	192	11	intellectual	intellectual	PROPN
ijtc-900	192	12	capital	capital	PROPN
ijtc-900	192	13	terhadap	terhadap	PROPN
ijtc-900	192	14	profitabilitas	profitabilitas	PROPN
ijtc-900	192	15	.	.	PUNCT
ijtc-900	193	1	akuntabel	akuntabel	PROPN
ijtc-900	193	2	,	,	PUNCT
ijtc-900	193	3	19(2	19(2	NUM
ijtc-900	193	4	)	)	PUNCT
ijtc-900	193	5	,	,	PUNCT
ijtc-900	193	6	317–324	317–324	NUM
ijtc-900	193	7	.	.	PUNCT
ijtc-900	194	1	https://doi.org/10.30872/jakt.v19i2.11084	https://doi.org/10.30872/jakt.v19i2.11084	PROPN
ijtc-900	194	2	irawan	irawan	PROPN
ijtc-900	194	3	,	,	PUNCT
ijtc-900	194	4	a.	a.	PROPN
ijtc-900	194	5	,	,	PUNCT
ijtc-900	194	6	&	&	CCONJ
ijtc-900	194	7	setyono	setyono	PROPN
ijtc-900	194	8	,	,	PUNCT
ijtc-900	194	9	h.	h.	PROPN
ijtc-900	194	10	(	(	PUNCT
ijtc-900	194	11	2013	2013	NUM
ijtc-900	194	12	)	)	PUNCT
ijtc-900	194	13	.	.	PUNCT
ijtc-900	195	1	analisis	analisis	ADJ
ijtc-900	195	2	faktor	faktor	NOUN
ijtc-900	195	3	-	-	PUNCT
ijtc-900	195	4	faktor	faktor	NOUN
ijtc-900	195	5	yang	yang	PROPN
ijtc-900	195	6	mempengaruhi	mempengaruhi	PROPN
ijtc-900	195	7	kebijakan	kebijakan	PROPN
ijtc-900	195	8	hutang	hutang	PROPN
ijtc-900	195	9	dan	dan	PROPN
ijtc-900	195	10	pengaruhnya	pengaruhnya	PROPN
ijtc-900	195	11	terhadap	terhadap	PROPN
ijtc-900	195	12	nilai	nilai	PROPN
ijtc-900	195	13	perusahaan	perusahaan	PROPN
ijtc-900	195	14	.	.	PROPN
ijtc-900	196	1	jurnal	jurnal	ADJ
ijtc-900	196	2	fokus	fokus	PROPN
ijtc-900	196	3	manajemen	manajeman	NOUN
ijtc-900	196	4	bisnis	bisnis	PROPN
ijtc-900	196	5	,	,	PUNCT
ijtc-900	196	6	3(2	3(2	NUM
ijtc-900	196	7	)	)	PUNCT
ijtc-900	196	8	,	,	PUNCT
ijtc-900	196	9	117	117	NUM
ijtc-900	196	10	.	.	PUNCT
ijtc-900	197	1	https://doi.org/10.12928/fokus.v3i2.1338	https://doi.org/10.12928/fokus.v3i2.1338	PROPN
ijtc-900	197	2	irawati	irawati	NOUN
ijtc-900	197	3	,	,	PUNCT
ijtc-900	197	4	n.	n.	NOUN
ijtc-900	197	5	,	,	PUNCT
ijtc-900	197	6	maksum	maksum	NOUN
ijtc-900	197	7	,	,	PUNCT
ijtc-900	197	8	a.	a.	NOUN
ijtc-900	197	9	,	,	PUNCT
ijtc-900	197	10	sadalia	sadalia	PROPN
ijtc-900	197	11	,	,	PUNCT
ijtc-900	197	12	i.	i.	PROPN
ijtc-900	197	13	,	,	PUNCT
ijtc-900	197	14	&	&	CCONJ
ijtc-900	197	15	muda	muda	PROPN
ijtc-900	197	16	,	,	PUNCT
ijtc-900	197	17	i.	i.	PROPN
ijtc-900	197	18	(	(	PUNCT
ijtc-900	197	19	2019	2019	NUM
ijtc-900	197	20	)	)	PUNCT
ijtc-900	197	21	.	.	PUNCT
ijtc-900	198	1	financial	financial	ADJ
ijtc-900	198	2	performance	performance	NOUN
ijtc-900	198	3	of	of	ADP
ijtc-900	198	4	indonesian	indonesian	PROPN
ijtc-900	198	5	’s	’s	PART
ijtc-900	198	6	banking	banking	NOUN
ijtc-900	198	7	industry	industry	NOUN
ijtc-900	198	8	:	:	PUNCT
ijtc-900	198	9	the	the	DET
ijtc-900	198	10	role	role	NOUN
ijtc-900	198	11	of	of	ADP
ijtc-900	198	12	good	good	ADJ
ijtc-900	198	13	corporate	corporate	ADJ
ijtc-900	198	14	governance	governance	NOUN
ijtc-900	198	15	,	,	PUNCT
ijtc-900	198	16	capital	capital	NOUN
ijtc-900	198	17	adequacy	adequacy	NOUN
ijtc-900	198	18	ratio	ratio	NOUN
ijtc-900	198	19	,	,	PUNCT
ijtc-900	198	20	non	non	X
ijtc-900	198	21	performing	perform	VERB
ijtc-900	198	22	loan	loan	NOUN
ijtc-900	198	23	and	and	CCONJ
ijtc-900	198	24	size	size	NOUN
ijtc-900	198	25	.	.	PUNCT
ijtc-900	199	1	international	international	ADJ
ijtc-900	199	2	journal	journal	PROPN
ijtc-900	199	3	of	of	ADP
ijtc-900	199	4	scientific	scientific	ADJ
ijtc-900	199	5	and	and	CCONJ
ijtc-900	199	6	technology	technology	NOUN
ijtc-900	199	7	research	research	NOUN
ijtc-900	199	8	,	,	PUNCT
ijtc-900	199	9	8(4	8(4	NUM
ijtc-900	199	10	)	)	PUNCT
ijtc-900	199	11	,	,	PUNCT
ijtc-900	199	12	22–26	22–26	NUM
ijtc-900	199	13	.	.	PUNCT
ijtc-900	200	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	200	2	analysis	analysis	NOUN
ijtc-900	200	3	of	of	ADP
ijtc-900	200	4	current	current	ADJ
ijtc-900	200	5	ratio	ratio	NOUN
ijtc-900	200	6	,	,	PUNCT
ijtc-900	200	7	debt	debt	NOUN
ijtc-900	200	8	ratio	ratio	NOUN
ijtc-900	200	9	,	,	PUNCT
ijtc-900	200	10	net	net	ADJ
ijtc-900	200	11	profit	profit	NOUN
ijtc-900	200	12	margin	margin	NOUN
ijtc-900	200	13	,	,	PUNCT
ijtc-900	200	14	and	and	CCONJ
ijtc-900	200	15	total	total	ADJ
ijtc-900	200	16	asset	asset	NOUN
ijtc-900	200	17	turnover	turnover	NOUN
ijtc-900	200	18	change	change	NOUN
ijtc-900	200	19	in	in	ADP
ijtc-900	200	20	income	income	NOUN
ijtc-900	200	21	(	(	PUNCT
ijtc-900	200	22	study	study	NOUN
ijtc-900	200	23	of	of	ADP
ijtc-900	200	24	multinational	multinational	ADJ
ijtc-900	200	25	companies	company	NOUN
ijtc-900	200	26	listed	list	VERB
ijtc-900	200	27	on	on	ADP
ijtc-900	200	28	the	the	DET
ijtc-900	200	29	idx	idx	NOUN
ijtc-900	200	30	for	for	ADP
ijtc-900	200	31	the	the	DET
ijtc-900	200	32	2020	2020	NUM
ijtc-900	200	33	-	-	SYM
ijtc-900	200	34	2022	2022	NUM
ijtc-900	200	35	period	period	NOUN
ijtc-900	200	36	)	)	PUNCT
ijtc-900	200	37	handayani	handayani	PROPN
ijtc-900	200	38	,	,	PUNCT
ijtc-900	200	39	suhardjanto	suhardjanto	PROPN
ijtc-900	200	40	,	,	PUNCT
ijtc-900	200	41	muhtar	muhtar	NOUN
ijtc-900	200	42	,	,	PUNCT
ijtc-900	200	43	and	and	CCONJ
ijtc-900	200	44	honggowati	honggowati	NOUN
ijtc-900	200	45	876	876	NUM
ijtc-900	200	46	|	|	ADV
ijtc-900	200	47	ilomata	ilomata	PROPN
ijtc-900	200	48	international	international	ADJ
ijtc-900	200	49	journal	journal	NOUN
ijtc-900	200	50	of	of	ADP
ijtc-900	200	51	tax	tax	PROPN
ijtc-900	200	52	&	&	CCONJ
ijtc-900	200	53	accounting	accounting	PROPN
ijtc-900	200	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	200	55	irman	irman	NOUN
ijtc-900	200	56	,	,	PUNCT
ijtc-900	200	57	m.	m.	NOUN
ijtc-900	200	58	,	,	PUNCT
ijtc-900	200	59	&	&	CCONJ
ijtc-900	200	60	purwati	purwati	PROPN
ijtc-900	200	61	,	,	PUNCT
ijtc-900	200	62	a.	a.	NOUN
ijtc-900	200	63	a.	a.	NOUN
ijtc-900	200	64	(	(	PUNCT
ijtc-900	200	65	2020	2020	NUM
ijtc-900	200	66	)	)	PUNCT
ijtc-900	200	67	.	.	PUNCT
ijtc-900	201	1	analysis	analysis	NOUN
ijtc-900	201	2	on	on	ADP
ijtc-900	201	3	the	the	DET
ijtc-900	201	4	influence	influence	NOUN
ijtc-900	201	5	of	of	ADP
ijtc-900	201	6	current	current	ADJ
ijtc-900	201	7	ratio	ratio	NOUN
ijtc-900	201	8	,	,	PUNCT
ijtc-900	201	9	debt	debt	NOUN
ijtc-900	201	10	to	to	ADP
ijtc-900	201	11	equity	equity	NOUN
ijtc-900	201	12	ratio	ratio	NOUN
ijtc-900	201	13	and	and	CCONJ
ijtc-900	201	14	total	total	ADJ
ijtc-900	201	15	asset	asset	NOUN
ijtc-900	201	16	turnover	turnover	NOUN
ijtc-900	201	17	toward	toward	ADP
ijtc-900	201	18	return	return	NOUN
ijtc-900	201	19	on	on	ADP
ijtc-900	201	20	assets	asset	NOUN
ijtc-900	201	21	on	on	ADP
ijtc-900	201	22	the	the	DET
ijtc-900	201	23	otomotive	otomotive	ADJ
ijtc-900	201	24	and	and	CCONJ
ijtc-900	201	25	component	component	NOUN
ijtc-900	201	26	company	company	NOUN
ijtc-900	201	27	that	that	PRON
ijtc-900	201	28	has	have	AUX
ijtc-900	201	29	been	be	AUX
ijtc-900	201	30	registered	register	VERB
ijtc-900	201	31	in	in	ADP
ijtc-900	201	32	indonesia	indonesia	PROPN
ijtc-900	201	33	stock	stock	PROPN
ijtc-900	201	34	exchange	exchange	NOUN
ijtc-900	201	35	within	within	ADP
ijtc-900	201	36	2011	2011	NUM
ijtc-900	201	37	-	-	SYM
ijtc-900	201	38	2017	2017	NUM
ijtc-900	201	39	.	.	PUNCT
ijtc-900	202	1	international	international	ADJ
ijtc-900	202	2	journal	journal	PROPN
ijtc-900	202	3	of	of	ADP
ijtc-900	202	4	economics	economics	PROPN
ijtc-900	202	5	development	development	PROPN
ijtc-900	202	6	research	research	PROPN
ijtc-900	202	7	(	(	PUNCT
ijtc-900	202	8	ijedr	ijedr	PROPN
ijtc-900	202	9	)	)	PUNCT
ijtc-900	202	10	,	,	PUNCT
ijtc-900	202	11	1(1	1(1	NUM
ijtc-900	202	12	)	)	PUNCT
ijtc-900	202	13	,	,	PUNCT
ijtc-900	202	14	36–44	36–44	NUM
ijtc-900	202	15	.	.	PUNCT
ijtc-900	203	1	https://doi.org/10.37385/ijedr.v1i1.26	https://doi.org/10.37385/ijedr.v1i1.26	PROPN
ijtc-900	203	2	karim	karim	PROPN
ijtc-900	203	3	,	,	PUNCT
ijtc-900	203	4	a.	a.	PROPN
ijtc-900	203	5	,	,	PUNCT
ijtc-900	203	6	widyarti	widyarti	PROPN
ijtc-900	203	7	,	,	PUNCT
ijtc-900	203	8	e.	e.	PROPN
ijtc-900	203	9	t.	t.	PROPN
ijtc-900	203	10	,	,	PUNCT
ijtc-900	203	11	&	&	CCONJ
ijtc-900	203	12	santoso	santoso	NOUN
ijtc-900	203	13	,	,	PUNCT
ijtc-900	203	14	a.	a.	NOUN
ijtc-900	203	15	(	(	PUNCT
ijtc-900	203	16	2023	2023	NUM
ijtc-900	203	17	)	)	PUNCT
ijtc-900	203	18	.	.	PUNCT
ijtc-900	204	1	effect	effect	NOUN
ijtc-900	204	2	of	of	ADP
ijtc-900	204	3	current	current	ADJ
ijtc-900	204	4	ratio	ratio	NOUN
ijtc-900	204	5	,	,	PUNCT
ijtc-900	204	6	total	total	ADJ
ijtc-900	204	7	asset	asset	NOUN
ijtc-900	204	8	turnover	turnover	NOUN
ijtc-900	204	9	,	,	PUNCT
ijtc-900	204	10	and	and	CCONJ
ijtc-900	204	11	size	size	NOUN
ijtc-900	204	12	on	on	ADP
ijtc-900	204	13	profitability	profitability	NOUN
ijtc-900	204	14	 	 	SPACE
ijtc-900	204	15	:	:	PUNCT
ijtc-900	204	16	evidence	evidence	NOUN
ijtc-900	204	17	from	from	ADP
ijtc-900	204	18	indonesia	indonesia	PROPN
ijtc-900	204	19	manufacturing	manufacturing	NOUN
ijtc-900	204	20	companies	company	NOUN
ijtc-900	204	21	.	.	PUNCT
ijtc-900	205	1	diponegoro	diponegoro	VERB
ijtc-900	205	2	international	international	ADJ
ijtc-900	205	3	journal	journal	PROPN
ijtc-900	205	4	of	of	ADP
ijtc-900	205	5	business	business	NOUN
ijtc-900	205	6	,	,	PUNCT
ijtc-900	205	7	6(1	6(1	NUM
ijtc-900	205	8	)	)	PUNCT
ijtc-900	205	9	,	,	PUNCT
ijtc-900	205	10	57–63	57–63	NUM
ijtc-900	205	11	.	.	PUNCT
ijtc-900	206	1	kasmir	kasmir	PROPN
ijtc-900	206	2	.	.	PUNCT
ijtc-900	207	1	(	(	PUNCT
ijtc-900	207	2	2019	2019	NUM
ijtc-900	207	3	)	)	PUNCT
ijtc-900	207	4	.	.	PUNCT
ijtc-900	208	1	analsis	analsis	PROPN
ijtc-900	208	2	laporan	laporan	ADJ
ijtc-900	208	3	keuangan	keuangan	NOUN
ijtc-900	208	4	(	(	PUNCT
ijtc-900	208	5	revisi	revisi	VERB
ijtc-900	208	6	201	201	NUM
ijtc-900	208	7	)	)	PUNCT
ijtc-900	208	8	.	.	PUNCT
ijtc-900	209	1	khoiriah	khoiriah	PROPN
ijtc-900	209	2	,	,	PUNCT
ijtc-900	209	3	n.	n.	PROPN
ijtc-900	209	4	(	(	PUNCT
ijtc-900	209	5	2022	2022	NUM
ijtc-900	209	6	)	)	PUNCT
ijtc-900	209	7	.	.	PUNCT
ijtc-900	210	1	the	the	DET
ijtc-900	210	2	effect	effect	NOUN
ijtc-900	210	3	of	of	ADP
ijtc-900	210	4	current	current	ADJ
ijtc-900	210	5	ratio	ratio	NOUN
ijtc-900	210	6	,	,	PUNCT
ijtc-900	210	7	debt	debt	NOUN
ijtc-900	210	8	to	to	ADP
ijtc-900	210	9	equity	equity	NOUN
ijtc-900	210	10	ratio	ratio	NOUN
ijtc-900	210	11	and	and	CCONJ
ijtc-900	210	12	total	total	ADJ
ijtc-900	210	13	asset	asset	NOUN
ijtc-900	210	14	turnover	turnover	NOUN
ijtc-900	210	15	on	on	ADP
ijtc-900	210	16	return	return	NOUN
ijtc-900	210	17	on	on	ADP
ijtc-900	210	18	equity	equity	NOUN
ijtc-900	210	19	(	(	PUNCT
ijtc-900	210	20	manufacturing	manufacture	VERB
ijtc-900	210	21	industry	industry	NOUN
ijtc-900	210	22	companies	company	NOUN
ijtc-900	210	23	in	in	ADP
ijtc-900	210	24	the	the	DET
ijtc-900	210	25	consumer	consumer	NOUN
ijtc-900	210	26	goods	good	NOUN
ijtc-900	210	27	sector	sector	NOUN
ijtc-900	210	28	food	food	NOUN
ijtc-900	210	29	and	and	CCONJ
ijtc-900	210	30	beverage	beverage	NOUN
ijtc-900	210	31	sub	sub	NOUN
ijtc-900	210	32	-	-	NOUN
ijtc-900	210	33	sector	sector	NOUN
ijtc-900	210	34	listed	list	VERB
ijtc-900	210	35	on	on	ADP
ijtc-900	210	36	the	the	DET
ijtc-900	210	37	indonesia	indonesia	PROPN
ijtc-900	210	38	stock	stock	PROPN
ijtc-900	210	39	exchange	exchange	PROPN
ijtc-900	210	40	for	for	ADP
ijtc-900	210	41	the	the	DET
ijtc-900	210	42	period	period	NOUN
ijtc-900	210	43	2013	2013	NUM
ijtc-900	210	44	-	-	SYM
ijtc-900	210	45	2020	2020	NUM
ijtc-900	210	46	)	)	PUNCT
ijtc-900	210	47	.	.	PUNCT
ijtc-900	211	1	budapest	budapest	PROPN
ijtc-900	211	2	international	international	ADJ
ijtc-900	211	3	research	research	PROPN
ijtc-900	211	4	and	and	CCONJ
ijtc-900	211	5	critics	critic	NOUN
ijtc-900	211	6	institute	institute	PROPN
ijtc-900	211	7	(	(	PUNCT
ijtc-900	211	8	birci	birci	PROPN
ijtc-900	211	9	-	-	PUNCT
ijtc-900	211	10	journal	journal	NOUN
ijtc-900	211	11	):	):	PUNCT
ijtc-900	211	12	humanities	humanity	NOUN
ijtc-900	211	13	and	and	CCONJ
ijtc-900	211	14	social	social	ADJ
ijtc-900	211	15	sciences	science	NOUN
ijtc-900	211	16	,	,	PUNCT
ijtc-900	211	17	vol	vol	NOUN
ijtc-900	211	18	5	5	NUM
ijtc-900	211	19	,	,	PUNCT
ijtc-900	211	20	no	no	DET
ijtc-900	211	21	2	2	NUM
ijtc-900	211	22	(	(	PUNCT
ijtc-900	211	23	2022	2022	NUM
ijtc-900	211	24	):	):	PUNCT
ijtc-900	211	25	budapest	budapest	PROPN
ijtc-900	211	26	international	international	ADJ
ijtc-900	211	27	research	research	PROPN
ijtc-900	211	28	and	and	CCONJ
ijtc-900	211	29	critics	critic	NOUN
ijtc-900	211	30	institute	institute	PROPN
ijtc-900	211	31	may	may	AUX
ijtc-900	211	32	,	,	PUNCT
ijtc-900	211	33	10282–10292	10282–10292	NUM
ijtc-900	211	34	.	.	PUNCT
ijtc-900	212	1	lee	lee	PROPN
ijtc-900	212	2	,	,	PUNCT
ijtc-900	212	3	t.	t.	PROPN
ijtc-900	212	4	a.	a.	NOUN
ijtc-900	212	5	(	(	PUNCT
ijtc-900	212	6	2020	2020	NUM
ijtc-900	212	7	)	)	PUNCT
ijtc-900	212	8	.	.	PUNCT
ijtc-900	213	1	financial	financial	ADJ
ijtc-900	213	2	accounting	accounting	NOUN
ijtc-900	213	3	theory	theory	NOUN
ijtc-900	213	4	.	.	PUNCT
ijtc-900	214	1	in	in	ADP
ijtc-900	214	2	the	the	DET
ijtc-900	214	3	routledge	routledge	PROPN
ijtc-900	214	4	companion	companion	NOUN
ijtc-900	214	5	to	to	ADP
ijtc-900	214	6	accounting	accounting	NOUN
ijtc-900	214	7	history	history	NOUN
ijtc-900	214	8	.	.	PUNCT
ijtc-900	215	1	https://doi.org/10.4324/9781351238885-7	https://doi.org/10.4324/9781351238885-7	PROPN
ijtc-900	215	2	linda	linda	PROPN
ijtc-900	215	3	,	,	PUNCT
ijtc-900	215	4	r.	r.	PROPN
ijtc-900	215	5	(	(	PUNCT
ijtc-900	215	6	2022	2022	NUM
ijtc-900	215	7	)	)	PUNCT
ijtc-900	215	8	.	.	PUNCT
ijtc-900	216	1	pengaruh	pengaruh	VERB
ijtc-900	216	2	current	current	ADJ
ijtc-900	216	3	ratio	ratio	NOUN
ijtc-900	216	4	,	,	PUNCT
ijtc-900	216	5	debt	debt	NOUN
ijtc-900	216	6	to	to	ADP
ijtc-900	216	7	asset	asset	NOUN
ijtc-900	216	8	ratio	ratio	NOUN
ijtc-900	216	9	,	,	PUNCT
ijtc-900	216	10	total	total	ADJ
ijtc-900	216	11	asset	asset	NOUN
ijtc-900	216	12	turnover	turnover	NOUN
ijtc-900	216	13	,	,	PUNCT
ijtc-900	216	14	return	return	VERB
ijtc-900	216	15	on	on	ADP
ijtc-900	216	16	asset	asset	NOUN
ijtc-900	216	17	,	,	PUNCT
ijtc-900	216	18	return	return	VERB
ijtc-900	216	19	on	on	ADP
ijtc-900	216	20	equity	equity	NOUN
ijtc-900	216	21	dan	dan	PROPN
ijtc-900	216	22	net	net	ADJ
ijtc-900	216	23	profit	profit	NOUN
ijtc-900	216	24	margin	margin	NOUN
ijtc-900	216	25	terhadap	terhadap	PROPN
ijtc-900	216	26	perubahan	perubahan	PROPN
ijtc-900	216	27	laba	laba	PROPN
ijtc-900	216	28	.	.	PUNCT
ijtc-900	217	1	management	management	NOUN
ijtc-900	217	2	studies	study	NOUN
ijtc-900	217	3	and	and	CCONJ
ijtc-900	217	4	entrepreneurship	entrepreneurship	NOUN
ijtc-900	217	5	journal	journal	NOUN
ijtc-900	217	6	…	…	PUNCT
ijtc-900	217	7	,	,	PUNCT
ijtc-900	217	8	3(1	3(1	NUM
ijtc-900	217	9	)	)	PUNCT
ijtc-900	217	10	,	,	PUNCT
ijtc-900	217	11	159–168	159–168	NUM
ijtc-900	217	12	.	.	PUNCT
ijtc-900	218	1	mahrani	mahrani	ADJ
ijtc-900	218	2	,	,	PUNCT
ijtc-900	218	3	m.	m.	NOUN
ijtc-900	218	4	,	,	PUNCT
ijtc-900	218	5	&	&	CCONJ
ijtc-900	218	6	soewarno	soewarno	PROPN
ijtc-900	218	7	,	,	PUNCT
ijtc-900	218	8	n.	n.	PROPN
ijtc-900	218	9	(	(	PUNCT
ijtc-900	218	10	2018	2018	NUM
ijtc-900	218	11	)	)	PUNCT
ijtc-900	218	12	.	.	PUNCT
ijtc-900	219	1	the	the	DET
ijtc-900	219	2	effect	effect	NOUN
ijtc-900	219	3	of	of	ADP
ijtc-900	219	4	good	good	ADJ
ijtc-900	219	5	corporate	corporate	ADJ
ijtc-900	219	6	governance	governance	NOUN
ijtc-900	219	7	mechanism	mechanism	NOUN
ijtc-900	219	8	and	and	CCONJ
ijtc-900	219	9	corporate	corporate	ADJ
ijtc-900	219	10	social	social	ADJ
ijtc-900	219	11	responsibility	responsibility	NOUN
ijtc-900	219	12	on	on	ADP
ijtc-900	219	13	financial	financial	ADJ
ijtc-900	219	14	performance	performance	NOUN
ijtc-900	219	15	with	with	ADP
ijtc-900	219	16	earnings	earning	NOUN
ijtc-900	219	17	management	management	NOUN
ijtc-900	219	18	as	as	ADP
ijtc-900	219	19	mediating	mediate	VERB
ijtc-900	219	20	variable	variable	NOUN
ijtc-900	219	21	.	.	PUNCT
ijtc-900	220	1	asian	asian	ADJ
ijtc-900	220	2	journal	journal	PROPN
ijtc-900	220	3	of	of	ADP
ijtc-900	220	4	accounting	accounting	NOUN
ijtc-900	220	5	research	research	NOUN
ijtc-900	220	6	,	,	PUNCT
ijtc-900	220	7	3(1	3(1	NUM
ijtc-900	220	8	)	)	PUNCT
ijtc-900	220	9	,	,	PUNCT
ijtc-900	220	10	41–60	41–60	NUM
ijtc-900	220	11	.	.	PUNCT
ijtc-900	221	1	https://doi.org/10.1108/ajar-06-2018-0008	https://doi.org/10.1108/ajar-06-2018-0008	PROPN
ijtc-900	221	2	maria	maria	PROPN
ijtc-900	221	3	,	,	PUNCT
ijtc-900	221	4	e.	e.	PROPN
ijtc-900	221	5	,	,	PUNCT
ijtc-900	221	6	&	&	CCONJ
ijtc-900	221	7	kosasih	kosasih	PROPN
ijtc-900	221	8	,	,	PUNCT
ijtc-900	221	9	m.	m.	NOUN
ijtc-900	221	10	(	(	PUNCT
ijtc-900	221	11	2022	2022	NUM
ijtc-900	221	12	)	)	PUNCT
ijtc-900	221	13	.	.	PUNCT
ijtc-900	222	1	the	the	DET
ijtc-900	222	2	impact	impact	NOUN
ijtc-900	222	3	of	of	ADP
ijtc-900	222	4	current	current	ADJ
ijtc-900	222	5	ratio	ratio	NOUN
ijtc-900	222	6	,	,	PUNCT
ijtc-900	222	7	debt	debt	NOUN
ijtc-900	222	8	to	to	ADP
ijtc-900	222	9	equity	equity	NOUN
ijtc-900	222	10	ratio	ratio	NOUN
ijtc-900	222	11	and	and	CCONJ
ijtc-900	222	12	return	return	VERB
ijtc-900	222	13	on	on	ADP
ijtc-900	222	14	equity	equity	NOUN
ijtc-900	222	15	towards	towards	ADP
ijtc-900	222	16	firm	firm	ADJ
ijtc-900	222	17	value	value	NOUN
ijtc-900	222	18	on	on	ADP
ijtc-900	222	19	consumer	consumer	NOUN
ijtc-900	222	20	goods	good	NOUN
ijtc-900	222	21	industry	industry	NOUN
ijtc-900	222	22	listed	list	VERB
ijtc-900	222	23	on	on	ADP
ijtc-900	222	24	the	the	DET
ijtc-900	222	25	indonesia	indonesia	PROPN
ijtc-900	222	26	stock	stock	PROPN
ijtc-900	222	27	exchange	exchange	PROPN
ijtc-900	222	28	.	.	PUNCT
ijtc-900	223	1	journal	journal	NOUN
ijtc-900	223	2	of	of	ADP
ijtc-900	223	3	accounting	accounting	PROPN
ijtc-900	223	4	&	&	CCONJ
ijtc-900	223	5	management	management	NOUN
ijtc-900	223	6	innovation	innovation	NOUN
ijtc-900	223	7	,	,	PUNCT
ijtc-900	223	8	6(2	6(2	NUM
ijtc-900	223	9	)	)	PUNCT
ijtc-900	223	10	,	,	PUNCT
ijtc-900	223	11	218	218	NUM
ijtc-900	223	12	.	.	PUNCT
ijtc-900	224	1	minggus	minggus	ADJ
ijtc-900	224	2	,	,	PUNCT
ijtc-900	224	3	t.	t.	PROPN
ijtc-900	224	4	,	,	PUNCT
ijtc-900	224	5	wasil	wasil	NOUN
ijtc-900	224	6	,	,	PUNCT
ijtc-900	224	7	m.	m.	NOUN
ijtc-900	224	8	,	,	PUNCT
ijtc-900	224	9	&	&	CCONJ
ijtc-900	224	10	dharmani	dharmani	PROPN
ijtc-900	224	11	,	,	PUNCT
ijtc-900	224	12	i.	i.	PROPN
ijtc-900	224	13	g.	g.	PROPN
ijtc-900	224	14	a.	a.	PROPN
ijtc-900	224	15	a.	a.	PROPN
ijtc-900	224	16	n.	n.	PROPN
ijtc-900	224	17	(	(	PUNCT
ijtc-900	224	18	2020	2020	NUM
ijtc-900	224	19	)	)	PUNCT
ijtc-900	224	20	.	.	PUNCT
ijtc-900	225	1	the	the	DET
ijtc-900	225	2	impact	impact	NOUN
ijtc-900	225	3	of	of	ADP
ijtc-900	225	4	current	current	ADJ
ijtc-900	225	5	ratio	ratio	NOUN
ijtc-900	225	6	,	,	PUNCT
ijtc-900	225	7	debt	debt	NOUN
ijtc-900	225	8	to	to	ADP
ijtc-900	225	9	equity	equity	NOUN
ijtc-900	225	10	ratio	ratio	NOUN
ijtc-900	225	11	,	,	PUNCT
ijtc-900	225	12	net	net	ADJ
ijtc-900	225	13	profit	profit	NOUN
ijtc-900	225	14	margin	margin	NOUN
ijtc-900	225	15	,	,	PUNCT
ijtc-900	225	16	and	and	CCONJ
ijtc-900	225	17	total	total	ADJ
ijtc-900	225	18	asset	asset	NOUN
ijtc-900	225	19	turnover	turnover	NOUN
ijtc-900	225	20	towards	towards	ADP
ijtc-900	225	21	the	the	DET
ijtc-900	225	22	profit	profit	NOUN
ijtc-900	225	23	changes	change	NOUN
ijtc-900	225	24	of	of	ADP
ijtc-900	225	25	mining	mining	NOUN
ijtc-900	225	26	companies	company	NOUN
ijtc-900	225	27	listed	list	VERB
ijtc-900	225	28	on	on	ADP
ijtc-900	225	29	indonesia	indonesia	PROPN
ijtc-900	225	30	stock	stock	PROPN
ijtc-900	225	31	exchange	exchange	PROPN
ijtc-900	225	32	period	period	NOUN
ijtc-900	225	33	2016	2016	NUM
ijtc-900	225	34	-	-	SYM
ijtc-900	225	35	2018	2018	NUM
ijtc-900	225	36	.	.	PUNCT
ijtc-900	226	1	quantitative	quantitative	ADJ
ijtc-900	226	2	economics	economic	NOUN
ijtc-900	226	3	and	and	CCONJ
ijtc-900	226	4	management	management	NOUN
ijtc-900	226	5	studies	study	NOUN
ijtc-900	226	6	,	,	PUNCT
ijtc-900	226	7	1(2	1(2	NUM
ijtc-900	226	8	)	)	PUNCT
ijtc-900	226	9	,	,	PUNCT
ijtc-900	226	10	171–180	171–180	NUM
ijtc-900	226	11	.	.	PUNCT
ijtc-900	227	1	https://doi.org/10.35877/454ri.qems89	https://doi.org/10.35877/454ri.qems89	PROPN
ijtc-900	227	2	rahmawati	rahmawati	NOUN
ijtc-900	227	3	,	,	PUNCT
ijtc-900	227	4	r.	r.	PROPN
ijtc-900	227	5	n.	n.	PROPN
ijtc-900	227	6	,	,	PUNCT
ijtc-900	227	7	jhoansyah	jhoansyah	PROPN
ijtc-900	227	8	,	,	PUNCT
ijtc-900	227	9	d.	d.	PROPN
ijtc-900	227	10	,	,	PUNCT
ijtc-900	227	11	&	&	CCONJ
ijtc-900	227	12	sunarya	sunarya	PROPN
ijtc-900	227	13	,	,	PUNCT
ijtc-900	227	14	e.	e.	PROPN
ijtc-900	227	15	(	(	PUNCT
ijtc-900	227	16	2022	2022	NUM
ijtc-900	227	17	)	)	PUNCT
ijtc-900	227	18	.	.	PUNCT
ijtc-900	228	1	growth	growth	NOUN
ijtc-900	228	2	analisis	analisis	NOUN
ijtc-900	228	3	current	current	ADJ
ijtc-900	228	4	ratio	ratio	NOUN
ijtc-900	228	5	,	,	PUNCT
ijtc-900	228	6	debt	debt	NOUN
ijtc-900	228	7	to	to	ADP
ijtc-900	228	8	equity	equity	NOUN
ijtc-900	228	9	ratio	ratio	NOUN
ijtc-900	228	10	,	,	PUNCT
ijtc-900	228	11	dan	dan	PROPN
ijtc-900	228	12	total	total	PROPN
ijtc-900	228	13	asset	asset	NOUN
ijtc-900	228	14	turnover	turnover	NOUN
ijtc-900	228	15	terhadap	terhadap	NOUN
ijtc-900	228	16	pertumbuhan	pertumbuhan	NOUN
ijtc-900	228	17	laba	laba	PROPN
ijtc-900	228	18	.	.	PUNCT
ijtc-900	229	1	3(august	3(august	NUM
ijtc-900	229	2	)	)	PUNCT
ijtc-900	229	3	,	,	PUNCT
ijtc-900	230	1	2200–2209	2200–2209	NUM
ijtc-900	230	2	.	.	PUNCT
ijtc-900	231	1	rizky	rizky	PROPN
ijtc-900	231	2	,	,	PUNCT
ijtc-900	231	3	k.	k.	PROPN
ijtc-900	231	4	t.	t.	PROPN
ijtc-900	231	5	,	,	PUNCT
ijtc-900	231	6	&	&	CCONJ
ijtc-900	231	7	aryani	aryani	PROPN
ijtc-900	231	8	,	,	PUNCT
ijtc-900	231	9	f.	f.	PROPN
ijtc-900	231	10	(	(	PUNCT
ijtc-900	231	11	2020	2020	NUM
ijtc-900	231	12	)	)	PUNCT
ijtc-900	231	13	.	.	PUNCT
ijtc-900	232	1	the	the	DET
ijtc-900	232	2	influence	influence	NOUN
ijtc-900	232	3	of	of	ADP
ijtc-900	232	4	debt	debt	NOUN
ijtc-900	232	5	to	to	ADP
ijtc-900	232	6	equity	equity	NOUN
ijtc-900	232	7	ratio	ratio	NOUN
ijtc-900	232	8	(	(	PUNCT
ijtc-900	232	9	der	der	NOUN
ijtc-900	232	10	)	)	PUNCT
ijtc-900	232	11	and	and	CCONJ
ijtc-900	232	12	net	net	ADJ
ijtc-900	232	13	profit	profit	NOUN
ijtc-900	232	14	margin	margin	NOUN
ijtc-900	232	15	(	(	PUNCT
ijtc-900	232	16	npm	npm	NOUN
ijtc-900	232	17	)	)	PUNCT
ijtc-900	232	18	to	to	ADP
ijtc-900	232	19	changes	change	NOUN
ijtc-900	232	20	in	in	ADP
ijtc-900	232	21	earnings	earning	NOUN
ijtc-900	232	22	in	in	ADP
ijtc-900	232	23	construction	construction	NOUN
ijtc-900	232	24	and	and	CCONJ
ijtc-900	232	25	building	build	VERB
ijtc-900	232	26	sub	sub	ADJ
ijtc-900	232	27	-	-	ADJ
ijtc-900	232	28	sector	sector	ADJ
ijtc-900	232	29	companies	company	NOUN
ijtc-900	232	30	listed	list	VERB
ijtc-900	232	31	in	in	ADP
ijtc-900	232	32	indonesia	indonesia	PROPN
ijtc-900	232	33	stock	stock	PROPN
ijtc-900	232	34	exchange	exchange	PROPN
ijtc-900	232	35	2016	2016	NUM
ijtc-900	232	36	-	-	SYM
ijtc-900	232	37	2019	2019	NUM
ijtc-900	232	38	.	.	PUNCT
ijtc-900	233	1	neraca	neraca	PROPN
ijtc-900	233	2	 	 	SPACE
ijtc-900	233	3	:	:	PUNCT
ijtc-900	233	4	jurnal	jurnal	PROPN
ijtc-900	233	5	akuntansi	akuntansi	PROPN
ijtc-900	233	6	terapan	terapan	PROPN
ijtc-900	233	7	,	,	PUNCT
ijtc-900	233	8	2(1	2(1	NUM
ijtc-900	233	9	)	)	PUNCT
ijtc-900	233	10	,	,	PUNCT
ijtc-900	233	11	48–61	48–61	X
ijtc-900	233	12	.	.	PUNCT
ijtc-900	234	1	https://doi.org/10.31334/neraca.v2i1.1102	https://doi.org/10.31334/neraca.v2i1.1102	NOUN
ijtc-900	234	2	suharti	suharti	NOUN
ijtc-900	234	3	,	,	PUNCT
ijtc-900	234	4	&	&	CCONJ
ijtc-900	234	5	kalim	kalim	PROPN
ijtc-900	234	6	,	,	PUNCT
ijtc-900	234	7	d.	d.	PROPN
ijtc-900	234	8	a.	a.	PROPN
ijtc-900	234	9	(	(	PUNCT
ijtc-900	234	10	2019	2019	NUM
ijtc-900	234	11	)	)	PUNCT
ijtc-900	234	12	.	.	PUNCT
ijtc-900	235	1	analisis	analisis	ADJ
ijtc-900	235	2	pengaruh	pengaruh	NOUN
ijtc-900	235	3	current	current	ADJ
ijtc-900	235	4	ratio	ratio	NOUN
ijtc-900	235	5	,	,	PUNCT
ijtc-900	235	6	debt	debt	NOUN
ijtc-900	235	7	to	to	ADP
ijtc-900	235	8	equity	equity	NOUN
ijtc-900	235	9	ratio	ratio	NOUN
ijtc-900	235	10	,	,	PUNCT
ijtc-900	235	11	net	net	ADJ
ijtc-900	235	12	profit	profit	NOUN
ijtc-900	235	13	margin	margin	NOUN
ijtc-900	235	14	dan	dan	PROPN
ijtc-900	235	15	total	total	ADJ
ijtc-900	235	16	assets	asset	NOUN
ijtc-900	235	17	turnover	turnover	NOUN
ijtc-900	235	18	terhadap	terhadap	PROPN
ijtc-900	235	19	perubahan	perubahan	PROPN
ijtc-900	235	20	laba	laba	PROPN
ijtc-900	235	21	perusahaan	perusahaan	PROPN
ijtc-900	235	22	pertambangan	pertambangan	PROPN
ijtc-900	235	23	batu	batu	PROPN
ijtc-900	235	24	bara	bara	PROPN
ijtc-900	235	25	yang	yang	PROPN
ijtc-900	235	26	terdaftar	terdaftar	PROPN
ijtc-900	235	27	di	di	PROPN
ijtc-900	235	28	bei	bei	VERB
ijtc-900	235	29	tahun	tahun	PROPN
ijtc-900	235	30	2013	2013	NUM
ijtc-900	235	31	-	-	SYM
ijtc-900	235	32	2017	2017	NUM
ijtc-900	235	33	.	.	PUNCT
ijtc-900	236	1	bilancia	bilancia	NOUN
ijtc-900	236	2	,	,	PUNCT
ijtc-900	236	3	3(1	3(1	NUM
ijtc-900	236	4	)	)	PUNCT
ijtc-900	236	5	,	,	PUNCT
ijtc-900	236	6	32–44	32–44	NUM
ijtc-900	236	7	.	.	PUNCT
ijtc-900	237	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-900	237	2	analysis	analysis	NOUN
ijtc-900	237	3	of	of	ADP
ijtc-900	237	4	current	current	ADJ
ijtc-900	237	5	ratio	ratio	NOUN
ijtc-900	237	6	,	,	PUNCT
ijtc-900	237	7	debt	debt	NOUN
ijtc-900	237	8	ratio	ratio	NOUN
ijtc-900	237	9	,	,	PUNCT
ijtc-900	237	10	net	net	ADJ
ijtc-900	237	11	profit	profit	NOUN
ijtc-900	237	12	margin	margin	NOUN
ijtc-900	237	13	,	,	PUNCT
ijtc-900	237	14	and	and	CCONJ
ijtc-900	237	15	total	total	ADJ
ijtc-900	237	16	asset	asset	NOUN
ijtc-900	237	17	turnover	turnover	NOUN
ijtc-900	237	18	change	change	NOUN
ijtc-900	237	19	in	in	ADP
ijtc-900	237	20	income	income	NOUN
ijtc-900	237	21	(	(	PUNCT
ijtc-900	237	22	study	study	NOUN
ijtc-900	237	23	of	of	ADP
ijtc-900	237	24	multinational	multinational	ADJ
ijtc-900	237	25	companies	company	NOUN
ijtc-900	237	26	listed	list	VERB
ijtc-900	237	27	on	on	ADP
ijtc-900	237	28	the	the	DET
ijtc-900	237	29	idx	idx	NOUN
ijtc-900	237	30	for	for	ADP
ijtc-900	237	31	the	the	DET
ijtc-900	237	32	2020	2020	NUM
ijtc-900	237	33	-	-	SYM
ijtc-900	237	34	2022	2022	NUM
ijtc-900	237	35	period	period	NOUN
ijtc-900	237	36	)	)	PUNCT
ijtc-900	237	37	handayani	handayani	PROPN
ijtc-900	237	38	,	,	PUNCT
ijtc-900	237	39	suhardjanto	suhardjanto	PROPN
ijtc-900	237	40	,	,	PUNCT
ijtc-900	237	41	muhtar	muhtar	NOUN
ijtc-900	237	42	,	,	PUNCT
ijtc-900	237	43	and	and	CCONJ
ijtc-900	237	44	honggowati	honggowati	NOUN
ijtc-900	237	45	877	877	NUM
ijtc-900	237	46	|	|	ADV
ijtc-900	237	47	ilomata	ilomata	PROPN
ijtc-900	237	48	international	international	ADJ
ijtc-900	237	49	journal	journal	NOUN
ijtc-900	237	50	of	of	ADP
ijtc-900	237	51	tax	tax	PROPN
ijtc-900	237	52	&	&	CCONJ
ijtc-900	237	53	accounting	accounting	PROPN
ijtc-900	237	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-900	237	55	sunjoko	sunjoko	NOUN
ijtc-900	237	56	,	,	PUNCT
ijtc-900	237	57	m.	m.	NOUN
ijtc-900	237	58	i.	i.	PROPN
ijtc-900	237	59	,	,	PUNCT
ijtc-900	237	60	&	&	CCONJ
ijtc-900	237	61	arilyn	arilyn	PROPN
ijtc-900	237	62	,	,	PUNCT
ijtc-900	237	63	e.	e.	PROPN
ijtc-900	237	64	j.	j.	PROPN
ijtc-900	237	65	(	(	PUNCT
ijtc-900	237	66	2016	2016	NUM
ijtc-900	237	67	)	)	PUNCT
ijtc-900	237	68	.	.	PUNCT
ijtc-900	238	1	effects	effect	NOUN
ijtc-900	238	2	of	of	ADP
ijtc-900	238	3	inventory	inventory	NOUN
ijtc-900	238	4	turnover	turnover	NOUN
ijtc-900	238	5	,	,	PUNCT
ijtc-900	238	6	total	total	ADJ
ijtc-900	238	7	asset	asset	NOUN
ijtc-900	238	8	turnover	turnover	NOUN
ijtc-900	238	9	,	,	PUNCT
ijtc-900	238	10	fixed	fix	VERB
ijtc-900	238	11	asset	asset	NOUN
ijtc-900	238	12	turnover	turnover	NOUN
ijtc-900	238	13	,	,	PUNCT
ijtc-900	238	14	current	current	ADJ
ijtc-900	238	15	ratio	ratio	NOUN
ijtc-900	238	16	and	and	CCONJ
ijtc-900	238	17	average	average	ADJ
ijtc-900	238	18	collection	collection	NOUN
ijtc-900	238	19	period	period	NOUN
ijtc-900	238	20	on	on	ADP
ijtc-900	238	21	profitability	profitability	NOUN
ijtc-900	238	22	.	.	PUNCT
ijtc-900	239	1	jurnal	jurnal	ADJ
ijtc-900	239	2	bisnis	bisnis	PROPN
ijtc-900	239	3	dan	dan	PROPN
ijtc-900	239	4	akuntansi	akuntansi	PROPN
ijtc-900	239	5	,	,	PUNCT
ijtc-900	239	6	18(1	18(1	NUM
ijtc-900	239	7	)	)	PUNCT
ijtc-900	239	8	,	,	PUNCT
ijtc-900	239	9	79–83	79–83	NUM
ijtc-900	239	10	.	.	PUNCT
ijtc-900	240	1	susilawati	susilawati	PROPN
ijtc-900	240	2	,	,	PUNCT
ijtc-900	240	3	d.	d.	PROPN
ijtc-900	240	4	,	,	PUNCT
ijtc-900	240	5	agusetiawan	agusetiawan	PROPN
ijtc-900	240	6	shavab	shavab	PROPN
ijtc-900	240	7	,	,	PUNCT
ijtc-900	240	8	f.	f.	PROPN
ijtc-900	240	9	,	,	PUNCT
ijtc-900	240	10	&	&	CCONJ
ijtc-900	240	11	mustika	mustika	PROPN
ijtc-900	240	12	,	,	PUNCT
ijtc-900	240	13	m.	m.	NOUN
ijtc-900	240	14	(	(	PUNCT
ijtc-900	240	15	2022	2022	NUM
ijtc-900	240	16	)	)	PUNCT
ijtc-900	240	17	.	.	PUNCT
ijtc-900	241	1	the	the	DET
ijtc-900	241	2	effect	effect	NOUN
ijtc-900	241	3	of	of	ADP
ijtc-900	241	4	debt	debt	NOUN
ijtc-900	241	5	to	to	ADP
ijtc-900	241	6	equity	equity	NOUN
ijtc-900	241	7	ratio	ratio	NOUN
ijtc-900	241	8	and	and	CCONJ
ijtc-900	241	9	current	current	ADJ
ijtc-900	241	10	ratio	ratio	NOUN
ijtc-900	241	11	on	on	ADP
ijtc-900	241	12	return	return	NOUN
ijtc-900	241	13	on	on	ADP
ijtc-900	241	14	assets	asset	NOUN
ijtc-900	241	15	.	.	PUNCT
ijtc-900	242	1	journal	journal	PROPN
ijtc-900	242	2	of	of	ADP
ijtc-900	242	3	applied	apply	VERB
ijtc-900	242	4	business	business	NOUN
ijtc-900	242	5	,	,	PUNCT
ijtc-900	242	6	taxation	taxation	NOUN
ijtc-900	242	7	and	and	CCONJ
ijtc-900	242	8	economics	economic	NOUN
ijtc-900	242	9	research	research	NOUN
ijtc-900	242	10	,	,	PUNCT
ijtc-900	242	11	1(4	1(4	NUM
ijtc-900	242	12	)	)	PUNCT
ijtc-900	242	13	,	,	PUNCT
ijtc-900	242	14	325–337	325–337	NUM
ijtc-900	242	15	.	.	PUNCT
ijtc-900	243	1	https://doi.org/10.54408/jabter.v1i4.61	https://doi.org/10.54408/jabter.v1i4.61	PROPN
ijtc-900	243	2	suzan	suzan	PROPN
ijtc-900	243	3	,	,	PUNCT
ijtc-900	243	4	b.	b.	PROPN
ijtc-900	243	5	f.	f.	PROPN
ijtc-900	243	6	d.	d.	PROPN
ijtc-900	243	7	s.	s.	PROPN
ijtc-900	243	8	l.	l.	PROPN
ijtc-900	243	9	(	(	PUNCT
ijtc-900	243	10	2019	2019	NUM
ijtc-900	243	11	)	)	PUNCT
ijtc-900	243	12	.	.	PUNCT
ijtc-900	244	1	pengaruh	pengaruh	VERB
ijtc-900	244	2	current	current	ADJ
ijtc-900	244	3	ratio	ratio	NOUN
ijtc-900	244	4	,	,	PUNCT
ijtc-900	244	5	debt	debt	NOUN
ijtc-900	244	6	to	to	ADP
ijtc-900	244	7	equity	equity	NOUN
ijtc-900	244	8	ratio	ratio	NOUN
ijtc-900	244	9	,	,	PUNCT
ijtc-900	244	10	total	total	ADJ
ijtc-900	244	11	asset	asset	NOUN
ijtc-900	244	12	turnover	turnover	NOUN
ijtc-900	244	13	,	,	PUNCT
ijtc-900	244	14	dan	dan	PROPN
ijtc-900	244	15	inventory	inventory	PROPN
ijtc-900	244	16	turnover	turnover	NOUN
ijtc-900	244	17	terhadap	terhadap	PROPN
ijtc-900	244	18	tingkat	tingkat	PROPN
ijtc-900	244	19	profitabilitas	profitabilita	VERB
ijtc-900	244	20	.	.	PUNCT
ijtc-900	245	1	ilmiah	ilmiah	PROPN
ijtc-900	245	2	ilmu	ilmu	PROPN
ijtc-900	245	3	ekonomi	ekonomi	PROPN
ijtc-900	245	4	,	,	PUNCT
ijtc-900	245	5	7(14	7(14	NUM
ijtc-900	245	6	)	)	PUNCT
ijtc-900	245	7	,	,	PUNCT
ijtc-900	245	8	1–14	1–14	PROPN
ijtc-900	245	9	.	.	PUNCT
ijtc-900	246	1	https://doi.org/10.21070/ijccd.v4i1.843	https://doi.org/10.21070/ijccd.v4i1.843	PROPN
ijtc-900	246	2	u.	u.	PROPN
ijtc-900	246	3	,	,	PUNCT
ijtc-900	246	4	a.	a.	NOUN
ijtc-900	246	5	m.	m.	NOUN
ijtc-900	246	6	,	,	PUNCT
ijtc-900	246	7	andini	andini	PROPN
ijtc-900	246	8	,	,	PUNCT
ijtc-900	246	9	r.	r.	PROPN
ijtc-900	246	10	,	,	PUNCT
ijtc-900	246	11	raharjo	raharjo	NOUN
ijtc-900	246	12	,	,	PUNCT
ijtc-900	246	13	&	&	CCONJ
ijtc-900	246	14	kharis	kharis	PROPN
ijtc-900	246	15	.	.	PUNCT
ijtc-900	247	1	(	(	PUNCT
ijtc-900	247	2	2016	2016	NUM
ijtc-900	247	3	)	)	PUNCT
ijtc-900	247	4	.	.	PUNCT
ijtc-900	248	1	analisis	analisis	ADJ
ijtc-900	248	2	pengaruh	pengaruh	NOUN
ijtc-900	248	3	net	net	ADJ
ijtc-900	248	4	profit	profit	NOUN
ijtc-900	248	5	margin	margin	NOUN
ijtc-900	248	6	(	(	PUNCT
ijtc-900	248	7	npm	npm	PROPN
ijtc-900	248	8	)	)	PUNCT
ijtc-900	248	9	,	,	PUNCT
ijtc-900	248	10	return	return	VERB
ijtc-900	248	11	on	on	ADP
ijtc-900	248	12	asset	asset	NOUN
ijtc-900	248	13	(	(	PUNCT
ijtc-900	248	14	roa	roa	PROPN
ijtc-900	248	15	)	)	PUNCT
ijtc-900	248	16	dan	dan	PROPN
ijtc-900	248	17	current	current	PROPN
ijtc-900	248	18	ratio	ratio	NOUN
ijtc-900	248	19	(	(	PUNCT
ijtc-900	248	20	cr	cr	NOUN
ijtc-900	248	21	)	)	PUNCT
ijtc-900	248	22	terhadap	terhadap	PROPN
ijtc-900	248	23	harga	harga	PROPN
ijtc-900	248	24	saham	saham	PROPN
ijtc-900	248	25	emiten	emiten	PROPN
ijtc-900	248	26	lq	lq	VERB
ijtc-900	248	27	45	45	NUM
ijtc-900	248	28	yang	yang	PROPN
ijtc-900	248	29	terdaftar	terdaftar	NOUN
ijtc-900	248	30	di	di	PROPN
ijtc-900	248	31	bursa	bursa	PROPN
ijtc-900	248	32	efek	efek	NOUN
ijtc-900	248	33	indonesia	indonesia	PROPN
ijtc-900	248	34	padatahun	padatahun	PROPN
ijtc-900	248	35	2010	2010	NUM
ijtc-900	248	36	-	-	SYM
ijtc-900	248	37	2014	2014	NUM
ijtc-900	248	38	.	.	PUNCT
ijtc-900	249	1	journal	journal	NOUN
ijtc-900	249	2	of	of	ADP
ijtc-900	249	3	accounting	accounting	NOUN
ijtc-900	249	4	,	,	PUNCT
ijtc-900	249	5	2(2	2(2	NUM
ijtc-900	249	6	)	)	PUNCT
ijtc-900	249	7	.	.	PUNCT
ijtc-900	250	1	utami	utami	PROPN
ijtc-900	250	2	,	,	PUNCT
ijtc-900	250	3	w.	w.	PROPN
ijtc-900	250	4	b.	b.	PROPN
ijtc-900	250	5	(	(	PUNCT
ijtc-900	250	6	2017	2017	NUM
ijtc-900	250	7	)	)	PUNCT
ijtc-900	250	8	.	.	PUNCT
ijtc-900	251	1	analysis	analysis	NOUN
ijtc-900	251	2	of	of	ADP
ijtc-900	251	3	current	current	ADJ
ijtc-900	251	4	ratio	ratio	NOUN
ijtc-900	251	5	changes	change	NOUN
ijtc-900	251	6	effect	effect	NOUN
ijtc-900	251	7	,	,	PUNCT
ijtc-900	251	8	asset	asset	NOUN
ijtc-900	251	9	ratio	ratio	NOUN
ijtc-900	251	10	debt	debt	NOUN
ijtc-900	251	11	,	,	PUNCT
ijtc-900	251	12	total	total	ADJ
ijtc-900	251	13	asset	asset	NOUN
ijtc-900	251	14	turnover	turnover	NOUN
ijtc-900	251	15	,	,	PUNCT
ijtc-900	251	16	return	return	VERB
ijtc-900	251	17	on	on	ADP
ijtc-900	251	18	asset	asset	NOUN
ijtc-900	251	19	,	,	PUNCT
ijtc-900	251	20	and	and	CCONJ
ijtc-900	251	21	price	price	NOUN
ijtc-900	251	22	earning	earn	VERB
ijtc-900	251	23	ratio	ratio	NOUN
ijtc-900	251	24	in	in	ADP
ijtc-900	251	25	predictinggrowth	predictinggrowth	NOUN
ijtc-900	251	26	income	income	NOUN
ijtc-900	251	27	by	by	ADP
ijtc-900	251	28	considering	consider	VERB
ijtc-900	251	29	corporate	corporate	ADJ
ijtc-900	251	30	size	size	NOUN
ijtc-900	251	31	in	in	ADP
ijtc-900	251	32	the	the	DET
ijtc-900	251	33	company	company	NOUN
ijtc-900	251	34	joined	join	VERB
ijtc-900	251	35	in	in	ADP
ijtc-900	251	36	lq45	lq45	PROPN
ijtc-900	251	37	index	index	NOUN
ijtc-900	251	38	year	year	NOUN
ijtc-900	251	39	2013	2013	NUM
ijtc-900	251	40	-2016	-2016	PROPN
ijtc-900	251	41	.	.	PUNCT
ijtc-900	252	1	international	international	ADJ
ijtc-900	252	2	journal	journal	PROPN
ijtc-900	252	3	of	of	ADP
ijtc-900	252	4	economics	economic	NOUN
ijtc-900	252	5	,	,	PUNCT
ijtc-900	252	6	business	business	NOUN
ijtc-900	252	7	and	and	CCONJ
ijtc-900	252	8	accounting	accounting	NOUN
ijtc-900	252	9	research	research	NOUN
ijtc-900	252	10	(	(	PUNCT
ijtc-900	252	11	ijebar	ijebar	NOUN
ijtc-900	252	12	)	)	PUNCT
ijtc-900	252	13	,	,	PUNCT
ijtc-900	252	14	1(01	1(01	NUM
ijtc-900	252	15	)	)	PUNCT
ijtc-900	252	16	.	.	PUNCT
ijtc-900	253	1	https://doi.org/10.29040/ijebar.v1i01.253	https://doi.org/10.29040/ijebar.v1i01.253	PROPN
ijtc-900	253	2	zamzami	zamzami	PROPN
ijtc-900	253	3	faiz	faiz	PROPN
ijtc-900	253	4	.	.	PUNCT
ijtc-900	254	1	(	(	PUNCT
ijtc-900	254	2	2016	2016	NUM
ijtc-900	254	3	)	)	PUNCT
ijtc-900	254	4	.	.	PUNCT
ijtc-900	255	1	akuntansi	akuntansi	PROPN
ijtc-900	255	2	pengantar	pengantar	PROPN
ijtc-900	255	3	1	1	NUM
ijtc-900	255	4	(	(	PUNCT
ijtc-900	255	5	2016th	2016th	ADJ
ijtc-900	255	6	ed	ed	NOUN
ijtc-900	255	7	.	.	PUNCT
ijtc-900	255	8	)	)	PUNCT
ijtc-900	255	9	.	.	PUNCT
ijtc-900	256	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ