id	sid	tid	token	lemma	pos
ijtc-937	1	1	the	the	DET
ijtc-937	1	2	illomata	illomata	PROPN
ijtc-937	1	3	international	international	PROPN
ijtc-937	1	4	journal	journal	PROPN
ijtc-937	1	5	of	of	ADP
ijtc-937	1	6	management	management	NOUN
ijtc-937	1	7	ilomata	ilomata	PROPN
ijtc-937	1	8	international	international	ADJ
ijtc-937	1	9	journal	journal	NOUN
ijtc-937	1	10	of	of	ADP
ijtc-937	1	11	tax	tax	PROPN
ijtc-937	1	12	&	&	CCONJ
ijtc-937	1	13	accounting	account	VERB
ijtc-937	1	14	p	p	PROPN
ijtc-937	1	15	-	-	PUNCT
ijtc-937	1	16	issn	issn	NOUN
ijtc-937	1	17	:	:	PUNCT
ijtc-937	1	18	2714	2714	NUM
ijtc-937	1	19	-	-	SYM
ijtc-937	1	20	9838	9838	NUM
ijtc-937	1	21	;	;	PUNCT
ijtc-937	1	22	e	e	X
ijtc-937	1	23	-	-	PUNCT
ijtc-937	1	24	issn	issn	NOUN
ijtc-937	1	25	:	:	PUNCT
ijtc-937	1	26	2714	2714	NUM
ijtc-937	1	27	-	-	SYM
ijtc-937	1	28	9846	9846	NUM
ijtc-937	1	29	volume	volume	NOUN
ijtc-937	1	30	4	4	NUM
ijtc-937	1	31	,	,	PUNCT
ijtc-937	1	32	issue	issue	NOUN
ijtc-937	1	33	4	4	NUM
ijtc-937	1	34	,	,	PUNCT
ijtc-937	1	35	october	october	PROPN
ijtc-937	1	36	2023	2023	NUM
ijtc-937	1	37	page	page	NOUN
ijtc-937	1	38	no	no	NOUN
ijtc-937	1	39	.	.	NOUN
ijtc-937	1	40	846	846	NUM
ijtc-937	1	41	-	-	SYM
ijtc-937	1	42	862	862	NUM
ijtc-937	1	43	846	846	NUM
ijtc-937	1	44	|	|	NOUN
ijtc-937	1	45	ilomata	ilomata	PROPN
ijtc-937	1	46	international	international	ADJ
ijtc-937	1	47	journal	journal	NOUN
ijtc-937	1	48	of	of	ADP
ijtc-937	1	49	tax	tax	PROPN
ijtc-937	1	50	&	&	CCONJ
ijtc-937	1	51	accounting	accounting	PROPN
ijtc-937	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	1	53	the	the	DET
ijtc-937	1	54	effect	effect	NOUN
ijtc-937	1	55	of	of	ADP
ijtc-937	1	56	environmental	environmental	ADJ
ijtc-937	1	57	,	,	PUNCT
ijtc-937	1	58	social	social	ADJ
ijtc-937	1	59	,	,	PUNCT
ijtc-937	1	60	and	and	CCONJ
ijtc-937	1	61	governance	governance	NOUN
ijtc-937	1	62	(	(	PUNCT
ijtc-937	1	63	esg	esg	PROPN
ijtc-937	1	64	)	)	PUNCT
ijtc-937	1	65	on	on	ADP
ijtc-937	1	66	firm	firm	ADJ
ijtc-937	1	67	performance	performance	NOUN
ijtc-937	1	68	with	with	ADP
ijtc-937	1	69	earnings	earning	NOUN
ijtc-937	1	70	management	management	NOUN
ijtc-937	1	71	as	as	ADP
ijtc-937	1	72	a	a	DET
ijtc-937	1	73	moderation	moderation	NOUN
ijtc-937	1	74	:	:	PUNCT
ijtc-937	1	75	empirical	empirical	ADJ
ijtc-937	1	76	evidence	evidence	NOUN
ijtc-937	1	77	around	around	ADP
ijtc-937	1	78	covid–19	covid–19	PROPN
ijtc-937	1	79	redho	redho	ADJ
ijtc-937	1	80	rahcmatulloh1	rahcmatulloh1	NOUN
ijtc-937	1	81	,	,	PUNCT
ijtc-937	1	82	eddy	eddy	PROPN
ijtc-937	1	83	suranta2	suranta2	PROPN
ijtc-937	2	1	12bengkulu	12bengkulu	PROPN
ijtc-937	2	2	university	university	PROPN
ijtc-937	2	3	,	,	PUNCT
ijtc-937	2	4	indonesia	indonesia	PROPN
ijtc-937	2	5	correspondent	correspondent	NOUN
ijtc-937	2	6	:	:	PUNCT
ijtc-937	2	7	redho34@gmail.com1	redho34@gmail.com1	PROPN
ijtc-937	2	8	received	receive	VERB
ijtc-937	2	9	:	:	PUNCT
ijtc-937	2	10	september	september	PROPN
ijtc-937	2	11	10	10	NUM
ijtc-937	2	12	,	,	PUNCT
ijtc-937	2	13	2023	2023	NUM
ijtc-937	2	14	accepted	accept	VERB
ijtc-937	2	15	:	:	PUNCT
ijtc-937	2	16	october	october	PROPN
ijtc-937	2	17	20	20	NUM
ijtc-937	2	18	,	,	PUNCT
ijtc-937	2	19	2023	2023	NUM
ijtc-937	2	20	published	publish	VERB
ijtc-937	2	21	:	:	PUNCT
ijtc-937	2	22	october	october	PROPN
ijtc-937	2	23	31	31	NUM
ijtc-937	2	24	,	,	PUNCT
ijtc-937	2	25	2023	2023	NUM
ijtc-937	2	26	citation	citation	NOUN
ijtc-937	2	27	:	:	PUNCT
ijtc-937	2	28	rachmatulloh	rachmatulloh	PROPN
ijtc-937	2	29	,	,	PUNCT
ijtc-937	2	30	r.	r.	PROPN
ijtc-937	2	31	,	,	PUNCT
ijtc-937	2	32	suranta	suranta	NOUN
ijtc-937	2	33	,	,	PUNCT
ijtc-937	2	34	e.	e.	PROPN
ijtc-937	2	35	(	(	PUNCT
ijtc-937	2	36	2023	2023	NUM
ijtc-937	2	37	)	)	PUNCT
ijtc-937	2	38	.	.	PUNCT
ijtc-937	3	1	the	the	DET
ijtc-937	3	2	effect	effect	NOUN
ijtc-937	3	3	of	of	ADP
ijtc-937	3	4	environmental	environmental	ADJ
ijtc-937	3	5	,	,	PUNCT
ijtc-937	3	6	social	social	ADJ
ijtc-937	3	7	,	,	PUNCT
ijtc-937	3	8	and	and	CCONJ
ijtc-937	3	9	governance	governance	NOUN
ijtc-937	3	10	(	(	PUNCT
ijtc-937	3	11	esg	esg	PROPN
ijtc-937	3	12	)	)	PUNCT
ijtc-937	3	13	on	on	ADP
ijtc-937	3	14	firm	firm	ADJ
ijtc-937	3	15	performance	performance	NOUN
ijtc-937	3	16	with	with	ADP
ijtc-937	3	17	earnings	earning	NOUN
ijtc-937	3	18	management	management	NOUN
ijtc-937	3	19	as	as	ADP
ijtc-937	3	20	a	a	DET
ijtc-937	3	21	moderation	moderation	NOUN
ijtc-937	3	22	:	:	PUNCT
ijtc-937	3	23	empirical	empirical	ADJ
ijtc-937	3	24	evidence	evidence	NOUN
ijtc-937	3	25	around	around	ADP
ijtc-937	3	26	covid	covid	PROPN
ijtc-937	3	27	–	–	PUNCT
ijtc-937	3	28	19	19	NUM
ijtc-937	3	29	.	.	NOUN
ijtc-937	3	30	ilomata	ilomata	PROPN
ijtc-937	3	31	international	international	ADJ
ijtc-937	3	32	journal	journal	NOUN
ijtc-937	3	33	of	of	ADP
ijtc-937	3	34	tax	tax	NOUN
ijtc-937	3	35	and	and	CCONJ
ijtc-937	3	36	accounting	accounting	NOUN
ijtc-937	3	37	,	,	PUNCT
ijtc-937	3	38	4(4	4(4	NUM
ijtc-937	3	39	)	)	PUNCT
ijtc-937	3	40	,	,	PUNCT
ijtc-937	3	41	846	846	NUM
ijtc-937	3	42	-	-	SYM
ijtc-937	3	43	862	862	NUM
ijtc-937	3	44	.	.	PUNCT
ijtc-937	4	1	https://doi.org/10.52728/ijtc.v4i4.937	https://doi.org/10.52728/ijtc.v4i4.937	PROPN
ijtc-937	4	2	abstract	abstract	PROPN
ijtc-937	4	3	:	:	PUNCT
ijtc-937	4	4	the	the	DET
ijtc-937	4	5	primary	primary	ADJ
ijtc-937	4	6	goal	goal	NOUN
ijtc-937	4	7	of	of	ADP
ijtc-937	4	8	this	this	DET
ijtc-937	4	9	research	research	NOUN
ijtc-937	4	10	is	be	AUX
ijtc-937	4	11	to	to	PART
ijtc-937	4	12	elucidate	elucidate	VERB
ijtc-937	4	13	the	the	DET
ijtc-937	4	14	influence	influence	NOUN
ijtc-937	4	15	of	of	ADP
ijtc-937	4	16	environmental	environmental	ADJ
ijtc-937	4	17	,	,	PUNCT
ijtc-937	4	18	social	social	ADJ
ijtc-937	4	19	,	,	PUNCT
ijtc-937	4	20	and	and	CCONJ
ijtc-937	4	21	corporate	corporate	ADJ
ijtc-937	4	22	governance	governance	NOUN
ijtc-937	4	23	(	(	PUNCT
ijtc-937	4	24	esg	esg	NOUN
ijtc-937	4	25	)	)	PUNCT
ijtc-937	4	26	performance	performance	NOUN
ijtc-937	4	27	on	on	ADP
ijtc-937	4	28	a	a	DET
ijtc-937	4	29	company	company	NOUN
ijtc-937	4	30	's	's	PART
ijtc-937	4	31	overall	overall	ADJ
ijtc-937	4	32	performance	performance	NOUN
ijtc-937	4	33	.	.	PUNCT
ijtc-937	5	1	the	the	DET
ijtc-937	5	2	research	research	NOUN
ijtc-937	5	3	employs	employ	VERB
ijtc-937	5	4	the	the	DET
ijtc-937	5	5	esg	esg	NOUN
ijtc-937	5	6	level	level	NOUN
ijtc-937	5	7	as	as	ADP
ijtc-937	5	8	the	the	DET
ijtc-937	5	9	independent	independent	ADJ
ijtc-937	5	10	variable	variable	NOUN
ijtc-937	5	11	for	for	ADP
ijtc-937	5	12	evaluation	evaluation	NOUN
ijtc-937	5	13	,	,	PUNCT
ijtc-937	5	14	which	which	PRON
ijtc-937	5	15	is	be	AUX
ijtc-937	5	16	the	the	DET
ijtc-937	5	17	novelty	novelty	NOUN
ijtc-937	5	18	of	of	ADP
ijtc-937	5	19	the	the	DET
ijtc-937	5	20	study	study	NOUN
ijtc-937	5	21	.	.	PUNCT
ijtc-937	6	1	the	the	DET
ijtc-937	6	2	performance	performance	NOUN
ijtc-937	6	3	of	of	ADP
ijtc-937	6	4	the	the	DET
ijtc-937	6	5	corporation	corporation	NOUN
ijtc-937	6	6	is	be	AUX
ijtc-937	6	7	evaluated	evaluate	VERB
ijtc-937	6	8	using	use	VERB
ijtc-937	6	9	various	various	ADJ
ijtc-937	6	10	indicators	indicator	NOUN
ijtc-937	6	11	,	,	PUNCT
ijtc-937	6	12	including	include	VERB
ijtc-937	6	13	financial	financial	ADJ
ijtc-937	6	14	performance	performance	NOUN
ijtc-937	6	15	(	(	PUNCT
ijtc-937	6	16	roa	roa	NOUN
ijtc-937	6	17	)	)	PUNCT
ijtc-937	6	18	,	,	PUNCT
ijtc-937	6	19	profitability	profitability	NOUN
ijtc-937	6	20	(	(	PUNCT
ijtc-937	6	21	roe	roe	NOUN
ijtc-937	6	22	)	)	PUNCT
ijtc-937	6	23	,	,	PUNCT
ijtc-937	6	24	and	and	CCONJ
ijtc-937	6	25	tobin	tobin	PROPN
ijtc-937	6	26	's	's	PART
ijtc-937	6	27	q	q	NOUN
ijtc-937	6	28	,	,	PUNCT
ijtc-937	6	29	which	which	PRON
ijtc-937	6	30	are	be	AUX
ijtc-937	6	31	regarded	regard	VERB
ijtc-937	6	32	as	as	ADP
ijtc-937	6	33	reliant	reliant	ADJ
ijtc-937	6	34	variables	variable	NOUN
ijtc-937	6	35	.	.	PUNCT
ijtc-937	7	1	additionally	additionally	ADV
ijtc-937	7	2	,	,	PUNCT
ijtc-937	7	3	the	the	DET
ijtc-937	7	4	study	study	NOUN
ijtc-937	7	5	introduces	introduce	VERB
ijtc-937	7	6	the	the	DET
ijtc-937	7	7	modified	modify	VERB
ijtc-937	7	8	by	by	ADP
ijtc-937	7	9	jones	jones	PROPN
ijtc-937	7	10	model	model	PROPN
ijtc-937	7	11	of	of	ADP
ijtc-937	7	12	earnings	earning	NOUN
ijtc-937	7	13	management	management	NOUN
ijtc-937	7	14	as	as	ADP
ijtc-937	7	15	a	a	DET
ijtc-937	7	16	moderating	moderate	VERB
ijtc-937	7	17	factor	factor	NOUN
ijtc-937	7	18	.	.	PUNCT
ijtc-937	8	1	the	the	DET
ijtc-937	8	2	analytical	analytical	ADJ
ijtc-937	8	3	approach	approach	NOUN
ijtc-937	8	4	encompasses	encompass	VERB
ijtc-937	8	5	the	the	DET
ijtc-937	8	6	application	application	NOUN
ijtc-937	8	7	of	of	ADP
ijtc-937	8	8	multiple	multiple	ADJ
ijtc-937	8	9	linear	linear	ADJ
ijtc-937	8	10	regression	regression	NOUN
ijtc-937	8	11	techniques	technique	NOUN
ijtc-937	8	12	.	.	PUNCT
ijtc-937	9	1	to	to	PART
ijtc-937	9	2	ensure	ensure	VERB
ijtc-937	9	3	a	a	DET
ijtc-937	9	4	representative	representative	ADJ
ijtc-937	9	5	sample	sample	NOUN
ijtc-937	9	6	,	,	PUNCT
ijtc-937	9	7	we	we	PRON
ijtc-937	9	8	conducted	conduct	VERB
ijtc-937	9	9	purposive	purposive	ADJ
ijtc-937	9	10	sampling	sampling	NOUN
ijtc-937	9	11	to	to	PART
ijtc-937	9	12	select	select	VERB
ijtc-937	9	13	120	120	NUM
ijtc-937	9	14	observations	observation	NOUN
ijtc-937	9	15	from	from	ADP
ijtc-937	9	16	manufacturing	manufacture	VERB
ijtc-937	9	17	companies	company	NOUN
ijtc-937	9	18	listed	list	VERB
ijtc-937	9	19	on	on	ADP
ijtc-937	9	20	the	the	DET
ijtc-937	9	21	indonesian	indonesian	ADJ
ijtc-937	9	22	stock	stock	PROPN
ijtc-937	9	23	exchange	exchange	PROPN
ijtc-937	9	24	that	that	PRON
ijtc-937	9	25	consistently	consistently	ADV
ijtc-937	9	26	maintained	maintain	VERB
ijtc-937	9	27	their	their	PRON
ijtc-937	9	28	esg	esg	NOUN
ijtc-937	9	29	index	index	NOUN
ijtc-937	9	30	during	during	ADP
ijtc-937	9	31	the	the	DET
ijtc-937	9	32	period	period	NOUN
ijtc-937	9	33	spanning	span	VERB
ijtc-937	9	34	from	from	ADP
ijtc-937	9	35	2018	2018	NUM
ijtc-937	9	36	to	to	ADP
ijtc-937	9	37	2022	2022	NUM
ijtc-937	9	38	,	,	PUNCT
ijtc-937	9	39	including	include	VERB
ijtc-937	9	40	the	the	DET
ijtc-937	9	41	turbulent	turbulent	ADJ
ijtc-937	9	42	period	period	NOUN
ijtc-937	9	43	of	of	ADP
ijtc-937	9	44	the	the	DET
ijtc-937	9	45	covid-19	covid-19	PROPN
ijtc-937	9	46	pandemic	pandemic	NOUN
ijtc-937	9	47	.	.	PUNCT
ijtc-937	10	1	the	the	DET
ijtc-937	10	2	findings	finding	NOUN
ijtc-937	10	3	of	of	ADP
ijtc-937	10	4	this	this	DET
ijtc-937	10	5	research	research	NOUN
ijtc-937	10	6	reveal	reveal	VERB
ijtc-937	10	7	that	that	SCONJ
ijtc-937	10	8	the	the	DET
ijtc-937	10	9	esg	esg	PROPN
ijtc-937	10	10	index	index	NOUN
ijtc-937	10	11	exerts	exert	VERB
ijtc-937	10	12	a	a	DET
ijtc-937	10	13	positive	positive	ADJ
ijtc-937	10	14	and	and	CCONJ
ijtc-937	10	15	statistically	statistically	ADV
ijtc-937	10	16	significant	significant	ADJ
ijtc-937	10	17	influence	influence	NOUN
ijtc-937	10	18	on	on	ADP
ijtc-937	10	19	roa	roa	PROPN
ijtc-937	10	20	,	,	PUNCT
ijtc-937	10	21	roe	roe	NOUN
ijtc-937	10	22	,	,	PUNCT
ijtc-937	10	23	and	and	CCONJ
ijtc-937	10	24	tobin	tobin	PROPN
ijtc-937	10	25	's	's	PART
ijtc-937	10	26	q.	q.	PROPN
ijtc-937	10	27	furthermore	furthermore	ADV
ijtc-937	10	28	,	,	PUNCT
ijtc-937	10	29	it	it	PRON
ijtc-937	10	30	is	be	AUX
ijtc-937	10	31	noteworthy	noteworthy	ADJ
ijtc-937	10	32	that	that	SCONJ
ijtc-937	10	33	earnings	earning	NOUN
ijtc-937	10	34	management	management	NOUN
ijtc-937	10	35	does	do	AUX
ijtc-937	10	36	not	not	PART
ijtc-937	10	37	possess	possess	VERB
ijtc-937	10	38	the	the	DET
ijtc-937	10	39	capacity	capacity	NOUN
ijtc-937	10	40	to	to	PART
ijtc-937	10	41	moderate	moderate	VERB
ijtc-937	10	42	the	the	DET
ijtc-937	10	43	relationship	relationship	NOUN
ijtc-937	10	44	between	between	ADP
ijtc-937	10	45	esg	esg	PROPN
ijtc-937	10	46	and	and	CCONJ
ijtc-937	10	47	company	company	NOUN
ijtc-937	10	48	performance	performance	NOUN
ijtc-937	10	49	.	.	PUNCT
ijtc-937	11	1	the	the	DET
ijtc-937	11	2	implications	implication	NOUN
ijtc-937	11	3	of	of	ADP
ijtc-937	11	4	this	this	DET
ijtc-937	11	5	study	study	NOUN
ijtc-937	11	6	are	be	AUX
ijtc-937	11	7	substantial	substantial	ADJ
ijtc-937	11	8	,	,	PUNCT
ijtc-937	11	9	as	as	SCONJ
ijtc-937	11	10	it	it	PRON
ijtc-937	11	11	lends	lend	VERB
ijtc-937	11	12	support	support	NOUN
ijtc-937	11	13	to	to	ADP
ijtc-937	11	14	the	the	DET
ijtc-937	11	15	application	application	NOUN
ijtc-937	11	16	of	of	ADP
ijtc-937	11	17	legitimacy	legitimacy	NOUN
ijtc-937	11	18	theory	theory	NOUN
ijtc-937	11	19	and	and	CCONJ
ijtc-937	11	20	agency	agency	NOUN
ijtc-937	11	21	theory	theory	NOUN
ijtc-937	11	22	in	in	ADP
ijtc-937	11	23	the	the	DET
ijtc-937	11	24	context	context	NOUN
ijtc-937	11	25	of	of	ADP
ijtc-937	11	26	esg	esg	PROPN
ijtc-937	11	27	and	and	CCONJ
ijtc-937	11	28	corporate	corporate	ADJ
ijtc-937	11	29	performance	performance	NOUN
ijtc-937	11	30	.	.	PUNCT
ijtc-937	12	1	however	however	ADV
ijtc-937	12	2	,	,	PUNCT
ijtc-937	12	3	it	it	PRON
ijtc-937	12	4	's	be	AUX
ijtc-937	12	5	important	important	ADJ
ijtc-937	12	6	to	to	PART
ijtc-937	12	7	acknowledge	acknowledge	VERB
ijtc-937	12	8	that	that	SCONJ
ijtc-937	12	9	the	the	DET
ijtc-937	12	10	study	study	NOUN
ijtc-937	12	11	's	's	PART
ijtc-937	12	12	scope	scope	NOUN
ijtc-937	12	13	is	be	AUX
ijtc-937	12	14	limited	limit	VERB
ijtc-937	12	15	to	to	ADP
ijtc-937	12	16	indonesia	indonesia	PROPN
ijtc-937	12	17	,	,	PUNCT
ijtc-937	12	18	and	and	CCONJ
ijtc-937	12	19	consequently	consequently	ADV
ijtc-937	12	20	,	,	PUNCT
ijtc-937	12	21	the	the	DET
ijtc-937	12	22	findings	finding	NOUN
ijtc-937	12	23	may	may	AUX
ijtc-937	12	24	not	not	PART
ijtc-937	12	25	be	be	AUX
ijtc-937	12	26	directly	directly	ADV
ijtc-937	12	27	applicable	applicable	ADJ
ijtc-937	12	28	to	to	ADP
ijtc-937	12	29	other	other	ADJ
ijtc-937	12	30	developing	develop	VERB
ijtc-937	12	31	nations	nation	NOUN
ijtc-937	12	32	.	.	PUNCT
ijtc-937	13	1	keywords	keyword	NOUN
ijtc-937	13	2	:	:	PUNCT
ijtc-937	13	3	environmental	environmental	ADJ
ijtc-937	13	4	social	social	ADJ
ijtc-937	13	5	governance	governance	NOUN
ijtc-937	13	6	,	,	PUNCT
ijtc-937	13	7	corporate	corporate	ADJ
ijtc-937	13	8	performance	performance	NOUN
ijtc-937	13	9	,	,	PUNCT
ijtc-937	13	10	earnings	earning	NOUN
ijtc-937	13	11	management	management	NOUN
ijtc-937	13	12	,	,	PUNCT
ijtc-937	13	13	covid	covid	VERB
ijtc-937	13	14	19	19	NUM
ijtc-937	13	15	this	this	PRON
ijtc-937	13	16	is	be	AUX
ijtc-937	13	17	an	an	DET
ijtc-937	13	18	open	open	ADJ
ijtc-937	13	19	access	access	NOUN
ijtc-937	13	20	article	article	NOUN
ijtc-937	13	21	under	under	ADP
ijtc-937	13	22	the	the	DET
ijtc-937	13	23	cc	cc	NOUN
ijtc-937	13	24	-	-	PUNCT
ijtc-937	13	25	by	by	ADP
ijtc-937	13	26	4.0	4.0	NUM
ijtc-937	13	27	license	license	NOUN
ijtc-937	13	28	.	.	PUNCT
ijtc-937	14	1	introduction	introduction	NOUN
ijtc-937	14	2	the	the	DET
ijtc-937	14	3	global	global	ADJ
ijtc-937	14	4	outbreak	outbreak	NOUN
ijtc-937	14	5	of	of	ADP
ijtc-937	14	6	the	the	DET
ijtc-937	14	7	covid-19	covid-19	PROPN
ijtc-937	14	8	pandemic	pandemic	NOUN
ijtc-937	14	9	,	,	PUNCT
ijtc-937	14	10	which	which	PRON
ijtc-937	14	11	commenced	commence	VERB
ijtc-937	14	12	in	in	ADP
ijtc-937	14	13	early	early	ADJ
ijtc-937	14	14	2020	2020	NUM
ijtc-937	14	15	,	,	PUNCT
ijtc-937	14	16	has	have	AUX
ijtc-937	14	17	led	lead	VERB
ijtc-937	14	18	to	to	ADP
ijtc-937	14	19	substantial	substantial	ADJ
ijtc-937	14	20	disruptions	disruption	NOUN
ijtc-937	14	21	across	across	ADP
ijtc-937	14	22	multiple	multiple	ADJ
ijtc-937	14	23	sectors	sector	NOUN
ijtc-937	14	24	of	of	ADP
ijtc-937	14	25	the	the	DET
ijtc-937	14	26	economy	economy	NOUN
ijtc-937	14	27	.	.	PUNCT
ijtc-937	15	1	the	the	DET
ijtc-937	15	2	impact	impact	NOUN
ijtc-937	15	3	is	be	AUX
ijtc-937	15	4	not	not	PART
ijtc-937	15	5	only	only	ADV
ijtc-937	15	6	limited	limit	VERB
ijtc-937	15	7	to	to	ADP
ijtc-937	15	8	health	health	NOUN
ijtc-937	15	9	aspects	aspect	NOUN
ijtc-937	15	10	but	but	CCONJ
ijtc-937	15	11	also	also	ADV
ijtc-937	15	12	includes	include	VERB
ijtc-937	15	13	significant	significant	ADJ
ijtc-937	15	14	changes	change	NOUN
ijtc-937	15	15	in	in	ADP
ijtc-937	15	16	firms	firm	NOUN
ijtc-937	15	17	performance	performance	NOUN
ijtc-937	15	18	.	.	PUNCT
ijtc-937	16	1	covid–19	covid–19	NOUN
ijtc-937	16	2	has	have	AUX
ijtc-937	16	3	changed	change	VERB
ijtc-937	16	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	16	5	mailto:redho34@gmail.com	mailto:redho34@gmail.com	PROPN
ijtc-937	16	6	https://doi.org/10.52728/ijtc.v4i4.937	https://doi.org/10.52728/ijtc.v4i4.937	PROPN
ijtc-937	16	7	the	the	DET
ijtc-937	16	8	effect	effect	NOUN
ijtc-937	16	9	of	of	ADP
ijtc-937	16	10	environmental	environmental	ADJ
ijtc-937	16	11	,	,	PUNCT
ijtc-937	16	12	social	social	ADJ
ijtc-937	16	13	,	,	PUNCT
ijtc-937	16	14	and	and	CCONJ
ijtc-937	16	15	governance	governance	NOUN
ijtc-937	16	16	(	(	PUNCT
ijtc-937	16	17	esg	esg	PROPN
ijtc-937	16	18	)	)	PUNCT
ijtc-937	16	19	on	on	ADP
ijtc-937	16	20	firm	firm	ADJ
ijtc-937	16	21	performance	performance	NOUN
ijtc-937	16	22	with	with	ADP
ijtc-937	16	23	earnings	earning	NOUN
ijtc-937	16	24	management	management	NOUN
ijtc-937	16	25	as	as	ADP
ijtc-937	16	26	a	a	DET
ijtc-937	16	27	moderation	moderation	NOUN
ijtc-937	16	28	:	:	PUNCT
ijtc-937	16	29	empirical	empirical	ADJ
ijtc-937	16	30	evidence	evidence	NOUN
ijtc-937	16	31	around	around	ADP
ijtc-937	16	32	covid–19	covid–19	NOUN
ijtc-937	16	33	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	16	34	and	and	CCONJ
ijtc-937	16	35	suranta	suranta	VERB
ijtc-937	16	36	847	847	NUM
ijtc-937	16	37	|	|	ADV
ijtc-937	16	38	ilomata	ilomata	PROPN
ijtc-937	16	39	international	international	ADJ
ijtc-937	16	40	journal	journal	NOUN
ijtc-937	16	41	of	of	ADP
ijtc-937	16	42	tax	tax	PROPN
ijtc-937	16	43	&	&	CCONJ
ijtc-937	16	44	accounting	accounting	PROPN
ijtc-937	16	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	16	46	the	the	DET
ijtc-937	16	47	way	way	NOUN
ijtc-937	16	48	companies	company	NOUN
ijtc-937	16	49	operate	operate	VERB
ijtc-937	16	50	,	,	PUNCT
ijtc-937	16	51	affected	affect	VERB
ijtc-937	16	52	financial	financial	ADJ
ijtc-937	16	53	markets	market	NOUN
ijtc-937	16	54	,	,	PUNCT
ijtc-937	16	55	and	and	CCONJ
ijtc-937	16	56	presented	present	VERB
ijtc-937	16	57	new	new	ADJ
ijtc-937	16	58	challenges	challenge	NOUN
ijtc-937	16	59	for	for	ADP
ijtc-937	16	60	management	management	NOUN
ijtc-937	16	61	.	.	PUNCT
ijtc-937	17	1	the	the	DET
ijtc-937	17	2	outbreak	outbreak	NOUN
ijtc-937	17	3	of	of	ADP
ijtc-937	17	4	the	the	DET
ijtc-937	17	5	coronavirus	coronavirus	NOUN
ijtc-937	17	6	pandemic	pandemic	ADJ
ijtc-937	17	7	has	have	AUX
ijtc-937	17	8	led	lead	VERB
ijtc-937	17	9	to	to	ADP
ijtc-937	17	10	a	a	DET
ijtc-937	17	11	significant	significant	ADJ
ijtc-937	17	12	downturn	downturn	NOUN
ijtc-937	17	13	in	in	ADP
ijtc-937	17	14	the	the	DET
ijtc-937	17	15	worldwide	worldwide	ADJ
ijtc-937	17	16	stock	stock	NOUN
ijtc-937	17	17	market	market	NOUN
ijtc-937	17	18	.	.	PUNCT
ijtc-937	18	1	it	it	PRON
ijtc-937	18	2	is	be	AUX
ijtc-937	18	3	imperative	imperative	ADJ
ijtc-937	18	4	to	to	PART
ijtc-937	18	5	adopt	adopt	VERB
ijtc-937	18	6	strategic	strategic	ADJ
ijtc-937	18	7	measures	measure	NOUN
ijtc-937	18	8	aimed	aim	VERB
ijtc-937	18	9	at	at	ADP
ijtc-937	18	10	safeguarding	safeguard	VERB
ijtc-937	18	11	and	and	CCONJ
ijtc-937	18	12	sustaining	sustain	VERB
ijtc-937	18	13	the	the	DET
ijtc-937	18	14	performance	performance	NOUN
ijtc-937	18	15	of	of	ADP
ijtc-937	18	16	these	these	DET
ijtc-937	18	17	businesses	business	NOUN
ijtc-937	18	18	,	,	PUNCT
ijtc-937	18	19	thereby	thereby	ADV
ijtc-937	18	20	assisting	assist	VERB
ijtc-937	18	21	them	they	PRON
ijtc-937	18	22	in	in	ADP
ijtc-937	18	23	surmounting	surmount	VERB
ijtc-937	18	24	the	the	DET
ijtc-937	18	25	adversities	adversity	NOUN
ijtc-937	18	26	presented	present	VERB
ijtc-937	18	27	by	by	ADP
ijtc-937	18	28	this	this	DET
ijtc-937	18	29	crisis	crisis	NOUN
ijtc-937	18	30	(	(	PUNCT
ijtc-937	18	31	qiu	qiu	PROPN
ijtc-937	18	32	et	et	PROPN
ijtc-937	18	33	al	al	PROPN
ijtc-937	18	34	.	.	PROPN
ijtc-937	18	35	,	,	PUNCT
ijtc-937	18	36	2021	2021	NUM
ijtc-937	18	37	)	)	PUNCT
ijtc-937	18	38	.	.	PUNCT
ijtc-937	19	1	many	many	ADJ
ijtc-937	19	2	companies	company	NOUN
ijtc-937	19	3	experienced	experience	VERB
ijtc-937	19	4	a	a	DET
ijtc-937	19	5	decline	decline	NOUN
ijtc-937	19	6	in	in	ADP
ijtc-937	19	7	revenue	revenue	NOUN
ijtc-937	19	8	and	and	CCONJ
ijtc-937	19	9	net	net	ADJ
ijtc-937	19	10	profit	profit	NOUN
ijtc-937	19	11	due	due	ADP
ijtc-937	19	12	to	to	ADP
ijtc-937	19	13	the	the	DET
ijtc-937	19	14	economic	economic	ADJ
ijtc-937	19	15	impact	impact	NOUN
ijtc-937	19	16	of	of	ADP
ijtc-937	19	17	this	this	DET
ijtc-937	19	18	pandemic	pandemic	ADJ
ijtc-937	19	19	(	(	PUNCT
ijtc-937	19	20	chudik	chudik	VERB
ijtc-937	19	21	et	et	PROPN
ijtc-937	19	22	al	al	PROPN
ijtc-937	19	23	.	.	PROPN
ijtc-937	19	24	,	,	PUNCT
ijtc-937	19	25	2020	2020	NUM
ijtc-937	19	26	)	)	PUNCT
ijtc-937	19	27	.	.	PUNCT
ijtc-937	20	1	as	as	ADP
ijtc-937	20	2	a	a	DET
ijtc-937	20	3	result	result	NOUN
ijtc-937	20	4	,	,	PUNCT
ijtc-937	20	5	the	the	DET
ijtc-937	20	6	role	role	NOUN
ijtc-937	20	7	of	of	ADP
ijtc-937	20	8	environmental	environmental	ADJ
ijtc-937	20	9	,	,	PUNCT
ijtc-937	20	10	social	social	ADJ
ijtc-937	20	11	,	,	PUNCT
ijtc-937	20	12	and	and	CCONJ
ijtc-937	20	13	governance	governance	NOUN
ijtc-937	20	14	(	(	PUNCT
ijtc-937	20	15	esg	esg	NOUN
ijtc-937	20	16	)	)	PUNCT
ijtc-937	20	17	in	in	ADP
ijtc-937	20	18	firms	firm	NOUN
ijtc-937	20	19	'	'	PART
ijtc-937	20	20	performance	performance	NOUN
ijtc-937	20	21	is	be	AUX
ijtc-937	20	22	becoming	become	VERB
ijtc-937	20	23	increasingly	increasingly	ADV
ijtc-937	20	24	important	important	ADJ
ijtc-937	20	25	.	.	PUNCT
ijtc-937	21	1	the	the	DET
ijtc-937	21	2	impetus	impetus	NOUN
ijtc-937	21	3	for	for	ADP
ijtc-937	21	4	this	this	DET
ijtc-937	21	5	research	research	NOUN
ijtc-937	21	6	stems	stem	VERB
ijtc-937	21	7	from	from	ADP
ijtc-937	21	8	a	a	DET
ijtc-937	21	9	recognition	recognition	NOUN
ijtc-937	21	10	of	of	ADP
ijtc-937	21	11	evolving	evolve	VERB
ijtc-937	21	12	business	business	NOUN
ijtc-937	21	13	dynamics	dynamic	NOUN
ijtc-937	21	14	,	,	PUNCT
ijtc-937	21	15	where	where	SCONJ
ijtc-937	21	16	environmental	environmental	ADJ
ijtc-937	21	17	,	,	PUNCT
ijtc-937	21	18	social	social	ADJ
ijtc-937	21	19	,	,	PUNCT
ijtc-937	21	20	and	and	CCONJ
ijtc-937	21	21	governance	governance	NOUN
ijtc-937	21	22	(	(	PUNCT
ijtc-937	21	23	esg	esg	NOUN
ijtc-937	21	24	)	)	PUNCT
ijtc-937	21	25	performance	performance	NOUN
ijtc-937	21	26	has	have	AUX
ijtc-937	21	27	assumed	assume	VERB
ijtc-937	21	28	an	an	DET
ijtc-937	21	29	increasingly	increasingly	ADV
ijtc-937	21	30	pivotal	pivotal	ADJ
ijtc-937	21	31	role	role	NOUN
ijtc-937	21	32	in	in	ADP
ijtc-937	21	33	organizational	organizational	ADJ
ijtc-937	21	34	practices	practice	NOUN
ijtc-937	21	35	and	and	CCONJ
ijtc-937	21	36	investment	investment	NOUN
ijtc-937	21	37	strategies	strategy	NOUN
ijtc-937	21	38	over	over	ADP
ijtc-937	21	39	the	the	DET
ijtc-937	21	40	pandemic	pandemic	ADJ
ijtc-937	21	41	period	period	NOUN
ijtc-937	21	42	before	before	ADV
ijtc-937	21	43	and	and	CCONJ
ijtc-937	21	44	still	still	ADV
ijtc-937	21	45	ongoing	ongoing	ADJ
ijtc-937	21	46	.	.	PUNCT
ijtc-937	22	1	the	the	DET
ijtc-937	22	2	novelty	novelty	NOUN
ijtc-937	22	3	of	of	ADP
ijtc-937	22	4	this	this	DET
ijtc-937	22	5	research	research	NOUN
ijtc-937	22	6	lies	lie	VERB
ijtc-937	22	7	in	in	ADP
ijtc-937	22	8	its	its	PRON
ijtc-937	22	9	approach	approach	NOUN
ijtc-937	22	10	to	to	ADP
ijtc-937	22	11	assessing	assess	VERB
ijtc-937	22	12	esg	esg	PROPN
ijtc-937	22	13	using	use	VERB
ijtc-937	22	14	a	a	DET
ijtc-937	22	15	level	level	NOUN
ijtc-937	22	16	scale	scale	NOUN
ijtc-937	22	17	based	base	VERB
ijtc-937	22	18	on	on	ADP
ijtc-937	22	19	an	an	DET
ijtc-937	22	20	esg	esg	NOUN
ijtc-937	22	21	index	index	NOUN
ijtc-937	22	22	categorized	categorize	VERB
ijtc-937	22	23	into	into	ADP
ijtc-937	22	24	five	five	NUM
ijtc-937	22	25	sections	section	NOUN
ijtc-937	22	26	,	,	PUNCT
ijtc-937	22	27	as	as	ADP
ijtc-937	22	28	accessible	accessible	ADJ
ijtc-937	22	29	on	on	ADP
ijtc-937	22	30	the	the	DET
ijtc-937	22	31	official	official	ADJ
ijtc-937	22	32	indonesia	indonesia	PROPN
ijtc-937	22	33	stock	stock	PROPN
ijtc-937	22	34	exchange	exchange	PROPN
ijtc-937	22	35	(	(	PUNCT
ijtc-937	22	36	idx	idx	NOUN
ijtc-937	22	37	)	)	PUNCT
ijtc-937	22	38	website	website	NOUN
ijtc-937	22	39	.	.	PUNCT
ijtc-937	23	1	esg	esg	PROPN
ijtc-937	23	2	includes	include	VERB
ijtc-937	23	3	an	an	DET
ijtc-937	23	4	understanding	understanding	NOUN
ijtc-937	23	5	of	of	ADP
ijtc-937	23	6	how	how	SCONJ
ijtc-937	23	7	esg	esg	NOUN
ijtc-937	23	8	factors	factor	NOUN
ijtc-937	23	9	,	,	PUNCT
ijtc-937	23	10	such	such	ADJ
ijtc-937	23	11	as	as	ADP
ijtc-937	23	12	sustainable	sustainable	ADJ
ijtc-937	23	13	environmental	environmental	ADJ
ijtc-937	23	14	practices	practice	NOUN
ijtc-937	23	15	,	,	PUNCT
ijtc-937	23	16	social	social	ADJ
ijtc-937	23	17	responsibility	responsibility	NOUN
ijtc-937	23	18	,	,	PUNCT
ijtc-937	23	19	and	and	CCONJ
ijtc-937	23	20	good	good	ADJ
ijtc-937	23	21	governance	governance	NOUN
ijtc-937	23	22	,	,	PUNCT
ijtc-937	23	23	can	can	AUX
ijtc-937	23	24	influence	influence	VERB
ijtc-937	23	25	a	a	DET
ijtc-937	23	26	firm	firm	NOUN
ijtc-937	23	27	's	's	PART
ijtc-937	23	28	performance	performance	NOUN
ijtc-937	23	29	.	.	PUNCT
ijtc-937	24	1	recent	recent	ADJ
ijtc-937	24	2	research	research	NOUN
ijtc-937	24	3	indicates	indicate	VERB
ijtc-937	24	4	that	that	SCONJ
ijtc-937	24	5	companies	company	NOUN
ijtc-937	24	6	with	with	ADP
ijtc-937	24	7	lower	low	ADJ
ijtc-937	24	8	esg	esg	NOUN
ijtc-937	24	9	ratings	rating	NOUN
ijtc-937	24	10	tend	tend	VERB
ijtc-937	24	11	to	to	PART
ijtc-937	24	12	exhibit	exhibit	VERB
ijtc-937	24	13	improved	improve	VERB
ijtc-937	24	14	financial	financial	ADJ
ijtc-937	24	15	performance	performance	NOUN
ijtc-937	24	16	(	(	PUNCT
ijtc-937	24	17	cheng	cheng	PROPN
ijtc-937	24	18	et	et	PROPN
ijtc-937	24	19	al	al	PROPN
ijtc-937	24	20	.	.	PROPN
ijtc-937	24	21	,	,	PUNCT
ijtc-937	24	22	2023	2023	NUM
ijtc-937	24	23	;	;	PUNCT
ijtc-937	24	24	chininga	chininga	PROPN
ijtc-937	24	25	et	et	PROPN
ijtc-937	24	26	al	al	PROPN
ijtc-937	24	27	.	.	PROPN
ijtc-937	24	28	,	,	PUNCT
ijtc-937	24	29	2023	2023	NUM
ijtc-937	24	30	)	)	PUNCT
ijtc-937	24	31	.	.	PUNCT
ijtc-937	25	1	moreover	moreover	ADV
ijtc-937	25	2	,	,	PUNCT
ijtc-937	25	3	this	this	DET
ijtc-937	25	4	study	study	NOUN
ijtc-937	25	5	introduces	introduce	VERB
ijtc-937	25	6	earnings	earning	NOUN
ijtc-937	25	7	management	management	NOUN
ijtc-937	25	8	as	as	ADP
ijtc-937	25	9	a	a	DET
ijtc-937	25	10	moderating	moderate	VERB
ijtc-937	25	11	variable	variable	NOUN
ijtc-937	25	12	,	,	PUNCT
ijtc-937	25	13	deepening	deepen	VERB
ijtc-937	25	14	and	and	CCONJ
ijtc-937	25	15	broadening	broaden	VERB
ijtc-937	25	16	the	the	DET
ijtc-937	25	17	examination	examination	NOUN
ijtc-937	25	18	of	of	ADP
ijtc-937	25	19	the	the	DET
ijtc-937	25	20	relationship	relationship	NOUN
ijtc-937	25	21	between	between	ADP
ijtc-937	25	22	esg	esg	PROPN
ijtc-937	25	23	and	and	CCONJ
ijtc-937	25	24	corporate	corporate	ADJ
ijtc-937	25	25	performance	performance	NOUN
ijtc-937	25	26	before	before	ADP
ijtc-937	25	27	and	and	CCONJ
ijtc-937	25	28	during	during	ADP
ijtc-937	25	29	the	the	DET
ijtc-937	25	30	pandemic	pandemic	NOUN
ijtc-937	25	31	.	.	PUNCT
ijtc-937	26	1	in	in	ADP
ijtc-937	26	2	recent	recent	ADJ
ijtc-937	26	3	times	time	NOUN
ijtc-937	26	4	,	,	PUNCT
ijtc-937	26	5	the	the	DET
ijtc-937	26	6	performance	performance	NOUN
ijtc-937	26	7	concerning	concern	VERB
ijtc-937	26	8	environmental	environmental	ADJ
ijtc-937	26	9	,	,	PUNCT
ijtc-937	26	10	social	social	ADJ
ijtc-937	26	11	,	,	PUNCT
ijtc-937	26	12	and	and	CCONJ
ijtc-937	26	13	governance	governance	NOUN
ijtc-937	26	14	(	(	PUNCT
ijtc-937	26	15	esg	esg	NOUN
ijtc-937	26	16	)	)	PUNCT
ijtc-937	26	17	has	have	AUX
ijtc-937	26	18	garnered	garner	VERB
ijtc-937	26	19	growing	grow	VERB
ijtc-937	26	20	interest	interest	NOUN
ijtc-937	26	21	from	from	ADP
ijtc-937	26	22	investors	investor	NOUN
ijtc-937	26	23	as	as	SCONJ
ijtc-937	26	24	they	they	PRON
ijtc-937	26	25	seek	seek	VERB
ijtc-937	26	26	to	to	PART
ijtc-937	26	27	ensure	ensure	VERB
ijtc-937	26	28	the	the	DET
ijtc-937	26	29	long	long	ADJ
ijtc-937	26	30	-	-	PUNCT
ijtc-937	26	31	term	term	NOUN
ijtc-937	26	32	sustainability	sustainability	NOUN
ijtc-937	26	33	of	of	ADP
ijtc-937	26	34	businesses	business	NOUN
ijtc-937	26	35	.	.	PUNCT
ijtc-937	27	1	in	in	ADP
ijtc-937	27	2	an	an	DET
ijtc-937	27	3	increasingly	increasingly	ADV
ijtc-937	27	4	complex	complex	ADJ
ijtc-937	27	5	business	business	NOUN
ijtc-937	27	6	context	context	NOUN
ijtc-937	27	7	,	,	PUNCT
ijtc-937	27	8	esg	esg	PROPN
ijtc-937	27	9	management	management	NOUN
ijtc-937	27	10	is	be	AUX
ijtc-937	27	11	not	not	PART
ijtc-937	27	12	only	only	ADV
ijtc-937	27	13	a	a	DET
ijtc-937	27	14	social	social	ADJ
ijtc-937	27	15	responsibility	responsibility	NOUN
ijtc-937	27	16	but	but	CCONJ
ijtc-937	27	17	also	also	ADV
ijtc-937	27	18	has	have	VERB
ijtc-937	27	19	significant	significant	ADJ
ijtc-937	27	20	implications	implication	NOUN
ijtc-937	27	21	for	for	ADP
ijtc-937	27	22	a	a	DET
ijtc-937	27	23	firm	firm	NOUN
ijtc-937	27	24	's	's	PART
ijtc-937	27	25	performance	performance	NOUN
ijtc-937	27	26	(	(	PUNCT
ijtc-937	27	27	aqabna	aqabna	NOUN
ijtc-937	27	28	et	et	PROPN
ijtc-937	27	29	al	al	PROPN
ijtc-937	27	30	.	.	PROPN
ijtc-937	27	31	,	,	PUNCT
ijtc-937	27	32	2023	2023	NUM
ijtc-937	27	33	)	)	PUNCT
ijtc-937	27	34	as	as	ADV
ijtc-937	27	35	well	well	ADV
ijtc-937	27	36	as	as	ADP
ijtc-937	27	37	attracting	attract	VERB
ijtc-937	27	38	investors	investor	NOUN
ijtc-937	27	39	to	to	PART
ijtc-937	27	40	make	make	VERB
ijtc-937	27	41	investment	investment	NOUN
ijtc-937	27	42	decisions	decision	NOUN
ijtc-937	27	43	in	in	ADP
ijtc-937	27	44	companies	company	NOUN
ijtc-937	27	45	that	that	PRON
ijtc-937	27	46	have	have	VERB
ijtc-937	27	47	social	social	ADJ
ijtc-937	27	48	responsibility	responsibility	NOUN
ijtc-937	27	49	(	(	PUNCT
ijtc-937	27	50	de	de	X
ijtc-937	27	51	lucia	lucia	PROPN
ijtc-937	27	52	et	et	PROPN
ijtc-937	27	53	al	al	PROPN
ijtc-937	27	54	.	.	PROPN
ijtc-937	27	55	,	,	PUNCT
ijtc-937	27	56	2020	2020	NUM
ijtc-937	27	57	)	)	PUNCT
ijtc-937	27	58	.	.	PUNCT
ijtc-937	28	1	firm	firm	ADJ
ijtc-937	28	2	performance	performance	NOUN
ijtc-937	28	3	describes	describe	VERB
ijtc-937	28	4	how	how	SCONJ
ijtc-937	28	5	the	the	DET
ijtc-937	28	6	business	business	NOUN
ijtc-937	28	7	activities	activity	NOUN
ijtc-937	28	8	are	be	AUX
ijtc-937	28	9	carried	carry	VERB
ijtc-937	28	10	out	out	ADP
ijtc-937	28	11	and	and	CCONJ
ijtc-937	28	12	what	what	PRON
ijtc-937	28	13	is	be	AUX
ijtc-937	28	14	achieved	achieve	VERB
ijtc-937	28	15	from	from	ADP
ijtc-937	28	16	each	each	PRON
ijtc-937	28	17	of	of	ADP
ijtc-937	28	18	these	these	DET
ijtc-937	28	19	business	business	NOUN
ijtc-937	28	20	activities	activity	NOUN
ijtc-937	28	21	.	.	PUNCT
ijtc-937	29	1	firm	firm	ADJ
ijtc-937	29	2	performance	performance	NOUN
ijtc-937	29	3	itself	itself	PRON
ijtc-937	29	4	is	be	AUX
ijtc-937	29	5	a	a	DET
ijtc-937	29	6	measure	measure	NOUN
ijtc-937	29	7	of	of	ADP
ijtc-937	29	8	the	the	DET
ijtc-937	29	9	success	success	NOUN
ijtc-937	29	10	or	or	CCONJ
ijtc-937	29	11	failure	failure	NOUN
ijtc-937	29	12	of	of	ADP
ijtc-937	29	13	the	the	DET
ijtc-937	29	14	firm	firm	NOUN
ijtc-937	29	15	in	in	ADP
ijtc-937	29	16	managing	manage	VERB
ijtc-937	29	17	its	its	PRON
ijtc-937	29	18	business	business	NOUN
ijtc-937	29	19	to	to	PART
ijtc-937	29	20	generate	generate	VERB
ijtc-937	29	21	profits	profit	NOUN
ijtc-937	29	22	.	.	PUNCT
ijtc-937	30	1	companies	company	NOUN
ijtc-937	30	2	are	be	AUX
ijtc-937	30	3	progressively	progressively	ADV
ijtc-937	30	4	acknowledging	acknowledge	VERB
ijtc-937	30	5	that	that	SCONJ
ijtc-937	30	6	robust	robust	ADJ
ijtc-937	30	7	social	social	ADJ
ijtc-937	30	8	and	and	CCONJ
ijtc-937	30	9	environmental	environmental	ADJ
ijtc-937	30	10	responsibility	responsibility	NOUN
ijtc-937	30	11	can	can	AUX
ijtc-937	30	12	yield	yield	VERB
ijtc-937	30	13	long	long	ADJ
ijtc-937	30	14	-	-	PUNCT
ijtc-937	30	15	term	term	NOUN
ijtc-937	30	16	advantages	advantage	NOUN
ijtc-937	30	17	,	,	PUNCT
ijtc-937	30	18	including	include	VERB
ijtc-937	30	19	enhanced	enhance	VERB
ijtc-937	30	20	performance	performance	NOUN
ijtc-937	30	21	.	.	PUNCT
ijtc-937	31	1	the	the	DET
ijtc-937	31	2	pandemic	pandemic	NOUN
ijtc-937	31	3	has	have	VERB
ijtc-937	31	4	further	far	ADV
ijtc-937	31	5	wrought	wrought	ADJ
ijtc-937	31	6	changes	change	NOUN
ijtc-937	31	7	that	that	PRON
ijtc-937	31	8	have	have	VERB
ijtc-937	31	9	a	a	DET
ijtc-937	31	10	bearing	bearing	NOUN
ijtc-937	31	11	on	on	ADP
ijtc-937	31	12	the	the	DET
ijtc-937	31	13	manner	manner	NOUN
ijtc-937	31	14	in	in	ADP
ijtc-937	31	15	which	which	PRON
ijtc-937	31	16	companies	company	NOUN
ijtc-937	31	17	execute	execute	VERB
ijtc-937	31	18	earnings	earning	NOUN
ijtc-937	31	19	management	management	NOUN
ijtc-937	31	20	practices	practice	NOUN
ijtc-937	31	21	to	to	PART
ijtc-937	31	22	navigate	navigate	VERB
ijtc-937	31	23	their	their	PRON
ijtc-937	31	24	esg	esg	NOUN
ijtc-937	31	25	performance	performance	NOUN
ijtc-937	31	26	and	and	CCONJ
ijtc-937	31	27	corporate	corporate	ADJ
ijtc-937	31	28	performance	performance	NOUN
ijtc-937	31	29	amidst	amidst	ADP
ijtc-937	31	30	the	the	DET
ijtc-937	31	31	challenging	challenging	ADJ
ijtc-937	31	32	circumstances	circumstance	NOUN
ijtc-937	31	33	.	.	PUNCT
ijtc-937	32	1	as	as	ADP
ijtc-937	32	2	per	per	ADP
ijtc-937	32	3	findings	finding	NOUN
ijtc-937	32	4	by	by	ADP
ijtc-937	32	5	(	(	PUNCT
ijtc-937	32	6	azizah	azizah	NOUN
ijtc-937	32	7	,	,	PUNCT
ijtc-937	32	8	2021	2021	NUM
ijtc-937	32	9	)	)	PUNCT
ijtc-937	32	10	,	,	PUNCT
ijtc-937	32	11	it	it	PRON
ijtc-937	32	12	was	be	AUX
ijtc-937	32	13	observed	observe	VERB
ijtc-937	32	14	that	that	SCONJ
ijtc-937	32	15	the	the	DET
ijtc-937	32	16	covid-19	covid-19	PROPN
ijtc-937	32	17	pandemic	pandemic	NOUN
ijtc-937	32	18	had	have	VERB
ijtc-937	32	19	an	an	DET
ijtc-937	32	20	influence	influence	NOUN
ijtc-937	32	21	on	on	ADP
ijtc-937	32	22	earnings	earning	NOUN
ijtc-937	32	23	management	management	NOUN
ijtc-937	32	24	within	within	ADP
ijtc-937	32	25	the	the	DET
ijtc-937	32	26	realm	realm	NOUN
ijtc-937	32	27	of	of	ADP
ijtc-937	32	28	manufacturing	manufacturing	NOUN
ijtc-937	32	29	companies	company	NOUN
ijtc-937	32	30	in	in	ADP
ijtc-937	32	31	indonesia	indonesia	PROPN
ijtc-937	32	32	during	during	ADP
ijtc-937	32	33	the	the	DET
ijtc-937	32	34	first	first	ADJ
ijtc-937	32	35	quarter	quarter	NOUN
ijtc-937	32	36	.	.	PUNCT
ijtc-937	33	1	managers	manager	NOUN
ijtc-937	33	2	exhibited	exhibit	VERB
ijtc-937	33	3	greater	great	ADJ
ijtc-937	33	4	caution	caution	NOUN
ijtc-937	33	5	in	in	ADP
ijtc-937	33	6	overseeing	oversee	VERB
ijtc-937	33	7	their	their	PRON
ijtc-937	33	8	companies	company	NOUN
ijtc-937	33	9	,	,	PUNCT
ijtc-937	33	10	refraining	refrain	VERB
ijtc-937	33	11	from	from	ADP
ijtc-937	33	12	drawing	draw	VERB
ijtc-937	33	13	attention	attention	NOUN
ijtc-937	33	14	to	to	ADP
ijtc-937	33	15	underperformance	underperformance	NOUN
ijtc-937	33	16	amid	amid	ADP
ijtc-937	33	17	the	the	DET
ijtc-937	33	18	pandemic	pandemic	NOUN
ijtc-937	33	19	.	.	PUNCT
ijtc-937	34	1	this	this	DET
ijtc-937	34	2	reluctance	reluctance	NOUN
ijtc-937	34	3	could	could	AUX
ijtc-937	34	4	stem	stem	VERB
ijtc-937	34	5	from	from	ADP
ijtc-937	34	6	their	their	PRON
ijtc-937	34	7	desire	desire	NOUN
ijtc-937	34	8	not	not	PART
ijtc-937	34	9	to	to	PART
ijtc-937	34	10	reveal	reveal	VERB
ijtc-937	34	11	their	their	PRON
ijtc-937	34	12	firm	firm	NOUN
ijtc-937	34	13	's	's	PART
ijtc-937	34	14	actual	actual	ADJ
ijtc-937	34	15	performance	performance	NOUN
ijtc-937	34	16	.	.	PUNCT
ijtc-937	35	1	previous	previous	ADJ
ijtc-937	35	2	research	research	NOUN
ijtc-937	35	3	has	have	AUX
ijtc-937	35	4	explored	explore	VERB
ijtc-937	35	5	accrual	accrual	ADJ
ijtc-937	35	6	earnings	earning	NOUN
ijtc-937	35	7	management	management	NOUN
ijtc-937	35	8	as	as	ADP
ijtc-937	35	9	a	a	DET
ijtc-937	35	10	variable	variable	NOUN
ijtc-937	35	11	affecting	affect	VERB
ijtc-937	35	12	esg	esg	NOUN
ijtc-937	35	13	performance	performance	NOUN
ijtc-937	35	14	and	and	CCONJ
ijtc-937	35	15	as	as	ADP
ijtc-937	35	16	a	a	DET
ijtc-937	35	17	variable	variable	NOUN
ijtc-937	35	18	moderating	moderate	VERB
ijtc-937	35	19	the	the	DET
ijtc-937	35	20	connection	connection	NOUN
ijtc-937	35	21	between	between	ADP
ijtc-937	35	22	esg	esg	PROPN
ijtc-937	35	23	and	and	CCONJ
ijtc-937	35	24	corporate	corporate	ADJ
ijtc-937	35	25	performance	performance	NOUN
ijtc-937	35	26	(	(	PUNCT
ijtc-937	35	27	aqabna	aqabna	NOUN
ijtc-937	35	28	et	et	PROPN
ijtc-937	35	29	al	al	PROPN
ijtc-937	35	30	.	.	PROPN
ijtc-937	35	31	,	,	PUNCT
ijtc-937	35	32	2023	2023	NUM
ijtc-937	35	33	;	;	PUNCT
ijtc-937	35	34	kolsi	kolsi	PROPN
ijtc-937	35	35	et	et	PROPN
ijtc-937	35	36	al	al	PROPN
ijtc-937	35	37	.	.	PROPN
ijtc-937	35	38	,	,	PUNCT
ijtc-937	35	39	2023	2023	NUM
ijtc-937	35	40	)	)	PUNCT
ijtc-937	35	41	.	.	PUNCT
ijtc-937	36	1	the	the	DET
ijtc-937	36	2	outcomes	outcome	NOUN
ijtc-937	36	3	revealed	reveal	VERB
ijtc-937	36	4	that	that	SCONJ
ijtc-937	36	5	earnings	earning	NOUN
ijtc-937	36	6	management	management	NOUN
ijtc-937	36	7	had	have	VERB
ijtc-937	36	8	an	an	DET
ijtc-937	36	9	insignificant	insignificant	ADJ
ijtc-937	36	10	positive	positive	ADJ
ijtc-937	36	11	impact	impact	NOUN
ijtc-937	36	12	on	on	ADP
ijtc-937	36	13	financial	financial	ADJ
ijtc-937	36	14	performance	performance	NOUN
ijtc-937	36	15	,	,	PUNCT
ijtc-937	36	16	signifying	signify	VERB
ijtc-937	36	17	that	that	SCONJ
ijtc-937	36	18	companies	company	NOUN
ijtc-937	36	19	may	may	AUX
ijtc-937	36	20	resort	resort	VERB
ijtc-937	36	21	to	to	ADP
ijtc-937	36	22	earnings	earning	NOUN
ijtc-937	36	23	management	management	NOUN
ijtc-937	36	24	to	to	PART
ijtc-937	36	25	mask	mask	VERB
ijtc-937	36	26	the	the	DET
ijtc-937	36	27	adverse	adverse	ADJ
ijtc-937	36	28	consequences	consequence	NOUN
ijtc-937	36	29	of	of	ADP
ijtc-937	36	30	unsustainable	unsustainable	ADJ
ijtc-937	36	31	practices	practice	NOUN
ijtc-937	36	32	in	in	ADP
ijtc-937	36	33	pursuit	pursuit	NOUN
ijtc-937	36	34	of	of	ADP
ijtc-937	36	35	long	long	ADJ
ijtc-937	36	36	-	-	PUNCT
ijtc-937	36	37	term	term	NOUN
ijtc-937	36	38	advantages	advantage	NOUN
ijtc-937	36	39	.	.	PUNCT
ijtc-937	37	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	37	2	the	the	DET
ijtc-937	37	3	effect	effect	NOUN
ijtc-937	37	4	of	of	ADP
ijtc-937	37	5	environmental	environmental	ADJ
ijtc-937	37	6	,	,	PUNCT
ijtc-937	37	7	social	social	ADJ
ijtc-937	37	8	,	,	PUNCT
ijtc-937	37	9	and	and	CCONJ
ijtc-937	37	10	governance	governance	NOUN
ijtc-937	37	11	(	(	PUNCT
ijtc-937	37	12	esg	esg	PROPN
ijtc-937	37	13	)	)	PUNCT
ijtc-937	37	14	on	on	ADP
ijtc-937	37	15	firm	firm	ADJ
ijtc-937	37	16	performance	performance	NOUN
ijtc-937	37	17	with	with	ADP
ijtc-937	37	18	earnings	earning	NOUN
ijtc-937	37	19	management	management	NOUN
ijtc-937	37	20	as	as	ADP
ijtc-937	37	21	a	a	DET
ijtc-937	37	22	moderation	moderation	NOUN
ijtc-937	37	23	:	:	PUNCT
ijtc-937	37	24	empirical	empirical	ADJ
ijtc-937	37	25	evidence	evidence	NOUN
ijtc-937	37	26	around	around	ADP
ijtc-937	37	27	covid–19	covid–19	NOUN
ijtc-937	37	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	37	29	and	and	CCONJ
ijtc-937	37	30	suranta	suranta	VERB
ijtc-937	37	31	848	848	NUM
ijtc-937	37	32	|	|	ADV
ijtc-937	37	33	ilomata	ilomata	PROPN
ijtc-937	37	34	international	international	ADJ
ijtc-937	37	35	journal	journal	NOUN
ijtc-937	37	36	of	of	ADP
ijtc-937	37	37	tax	tax	PROPN
ijtc-937	37	38	&	&	CCONJ
ijtc-937	37	39	accounting	account	VERB
ijtc-937	37	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	37	41	the	the	DET
ijtc-937	37	42	overarching	overarching	ADJ
ijtc-937	37	43	objective	objective	NOUN
ijtc-937	37	44	of	of	ADP
ijtc-937	37	45	this	this	DET
ijtc-937	37	46	study	study	NOUN
ijtc-937	37	47	is	be	AUX
ijtc-937	37	48	to	to	PART
ijtc-937	37	49	elucidate	elucidate	VERB
ijtc-937	37	50	the	the	DET
ijtc-937	37	51	repercussions	repercussion	NOUN
ijtc-937	37	52	of	of	ADP
ijtc-937	37	53	environmental	environmental	ADJ
ijtc-937	37	54	,	,	PUNCT
ijtc-937	37	55	social	social	ADJ
ijtc-937	37	56	,	,	PUNCT
ijtc-937	37	57	and	and	CCONJ
ijtc-937	37	58	governance	governance	NOUN
ijtc-937	37	59	performance	performance	NOUN
ijtc-937	37	60	on	on	ADP
ijtc-937	37	61	corporate	corporate	ADJ
ijtc-937	37	62	performance	performance	NOUN
ijtc-937	37	63	.	.	PUNCT
ijtc-937	38	1	it	it	PRON
ijtc-937	38	2	also	also	ADV
ijtc-937	38	3	seeks	seek	VERB
ijtc-937	38	4	to	to	PART
ijtc-937	38	5	investigate	investigate	VERB
ijtc-937	38	6	the	the	DET
ijtc-937	38	7	role	role	NOUN
ijtc-937	38	8	of	of	ADP
ijtc-937	38	9	esg	esg	PROPN
ijtc-937	38	10	performance	performance	NOUN
ijtc-937	38	11	in	in	ADP
ijtc-937	38	12	the	the	DET
ijtc-937	38	13	context	context	NOUN
ijtc-937	38	14	of	of	ADP
ijtc-937	38	15	the	the	DET
ijtc-937	38	16	pandemic	pandemic	NOUN
ijtc-937	38	17	,	,	PUNCT
ijtc-937	38	18	scrutinize	scrutinize	VERB
ijtc-937	38	19	the	the	DET
ijtc-937	38	20	impact	impact	NOUN
ijtc-937	38	21	of	of	ADP
ijtc-937	38	22	esg	esg	NOUN
ijtc-937	38	23	performance	performance	NOUN
ijtc-937	38	24	on	on	ADP
ijtc-937	38	25	corporate	corporate	ADJ
ijtc-937	38	26	performance	performance	NOUN
ijtc-937	38	27	both	both	CCONJ
ijtc-937	38	28	before	before	ADP
ijtc-937	38	29	and	and	CCONJ
ijtc-937	38	30	during	during	ADP
ijtc-937	38	31	the	the	DET
ijtc-937	38	32	pandemic	pandemic	ADJ
ijtc-937	38	33	,	,	PUNCT
ijtc-937	38	34	and	and	CCONJ
ijtc-937	38	35	elucidate	elucidate	VERB
ijtc-937	38	36	the	the	DET
ijtc-937	38	37	moderating	moderate	VERB
ijtc-937	38	38	influence	influence	NOUN
ijtc-937	38	39	of	of	ADP
ijtc-937	38	40	accrual	accrual	ADJ
ijtc-937	38	41	earnings	earning	NOUN
ijtc-937	38	42	management	management	NOUN
ijtc-937	38	43	within	within	ADP
ijtc-937	38	44	this	this	DET
ijtc-937	38	45	nexus	nexus	NOUN
ijtc-937	38	46	.	.	PUNCT
ijtc-937	39	1	from	from	ADP
ijtc-937	39	2	a	a	DET
ijtc-937	39	3	theoretical	theoretical	ADJ
ijtc-937	39	4	perspective	perspective	NOUN
ijtc-937	39	5	,	,	PUNCT
ijtc-937	39	6	this	this	DET
ijtc-937	39	7	study	study	NOUN
ijtc-937	39	8	offers	offer	VERB
ijtc-937	39	9	valuable	valuable	ADJ
ijtc-937	39	10	insights	insight	NOUN
ijtc-937	39	11	for	for	ADP
ijtc-937	39	12	those	those	PRON
ijtc-937	39	13	who	who	PRON
ijtc-937	39	14	rely	rely	VERB
ijtc-937	39	15	on	on	ADP
ijtc-937	39	16	legitimacy	legitimacy	NOUN
ijtc-937	39	17	theory	theory	NOUN
ijtc-937	39	18	,	,	PUNCT
ijtc-937	39	19	enhancing	enhance	VERB
ijtc-937	39	20	their	their	PRON
ijtc-937	39	21	comprehension	comprehension	NOUN
ijtc-937	39	22	of	of	ADP
ijtc-937	39	23	the	the	DET
ijtc-937	39	24	influence	influence	NOUN
ijtc-937	39	25	of	of	ADP
ijtc-937	39	26	esg	esg	PROPN
ijtc-937	39	27	performance	performance	NOUN
ijtc-937	39	28	on	on	ADP
ijtc-937	39	29	corporate	corporate	ADJ
ijtc-937	39	30	performance	performance	NOUN
ijtc-937	39	31	.	.	PUNCT
ijtc-937	40	1	likewise	likewise	ADV
ijtc-937	40	2	,	,	PUNCT
ijtc-937	40	3	it	it	PRON
ijtc-937	40	4	benefits	benefit	VERB
ijtc-937	40	5	proponents	proponent	NOUN
ijtc-937	40	6	of	of	ADP
ijtc-937	40	7	agency	agency	NOUN
ijtc-937	40	8	theory	theory	NOUN
ijtc-937	40	9	by	by	ADP
ijtc-937	40	10	providing	provide	VERB
ijtc-937	40	11	a	a	DET
ijtc-937	40	12	more	more	ADV
ijtc-937	40	13	comprehensive	comprehensive	ADJ
ijtc-937	40	14	understanding	understanding	NOUN
ijtc-937	40	15	of	of	ADP
ijtc-937	40	16	the	the	DET
ijtc-937	40	17	moderating	moderate	VERB
ijtc-937	40	18	function	function	NOUN
ijtc-937	40	19	of	of	ADP
ijtc-937	40	20	earnings	earning	NOUN
ijtc-937	40	21	management	management	NOUN
ijtc-937	40	22	in	in	ADP
ijtc-937	40	23	the	the	DET
ijtc-937	40	24	context	context	NOUN
ijtc-937	40	25	of	of	ADP
ijtc-937	40	26	environmental	environmental	ADJ
ijtc-937	40	27	,	,	PUNCT
ijtc-937	40	28	social	social	ADJ
ijtc-937	40	29	,	,	PUNCT
ijtc-937	40	30	and	and	CCONJ
ijtc-937	40	31	governance	governance	NOUN
ijtc-937	40	32	(	(	PUNCT
ijtc-937	40	33	esg	esg	NOUN
ijtc-937	40	34	)	)	PUNCT
ijtc-937	40	35	performance	performance	NOUN
ijtc-937	40	36	,	,	PUNCT
ijtc-937	40	37	particularly	particularly	ADV
ijtc-937	40	38	within	within	ADP
ijtc-937	40	39	the	the	DET
ijtc-937	40	40	framework	framework	NOUN
ijtc-937	40	41	of	of	ADP
ijtc-937	40	42	the	the	DET
ijtc-937	40	43	covid-19	covid-19	PROPN
ijtc-937	40	44	pandemic	pandemic	NOUN
ijtc-937	40	45	.	.	PUNCT
ijtc-937	41	1	on	on	ADP
ijtc-937	41	2	a	a	DET
ijtc-937	41	3	practical	practical	ADJ
ijtc-937	41	4	level	level	NOUN
ijtc-937	41	5	,	,	PUNCT
ijtc-937	41	6	companies	company	NOUN
ijtc-937	41	7	stand	stand	VERB
ijtc-937	41	8	to	to	PART
ijtc-937	41	9	gain	gain	VERB
ijtc-937	41	10	considerable	considerable	ADJ
ijtc-937	41	11	advantages	advantage	NOUN
ijtc-937	41	12	,	,	PUNCT
ijtc-937	41	13	such	such	ADJ
ijtc-937	41	14	as	as	ADP
ijtc-937	41	15	the	the	DET
ijtc-937	41	16	ability	ability	NOUN
ijtc-937	41	17	to	to	PART
ijtc-937	41	18	make	make	VERB
ijtc-937	41	19	more	more	ADV
ijtc-937	41	20	informed	informed	ADJ
ijtc-937	41	21	strategic	strategic	ADJ
ijtc-937	41	22	decisions	decision	NOUN
ijtc-937	41	23	concerning	concern	VERB
ijtc-937	41	24	esg	esg	PROPN
ijtc-937	41	25	management	management	NOUN
ijtc-937	41	26	,	,	PUNCT
ijtc-937	41	27	which	which	PRON
ijtc-937	41	28	can	can	AUX
ijtc-937	41	29	in	in	ADP
ijtc-937	41	30	turn	turn	NOUN
ijtc-937	41	31	lead	lead	VERB
ijtc-937	41	32	to	to	ADP
ijtc-937	41	33	enhanced	enhance	VERB
ijtc-937	41	34	corporate	corporate	ADJ
ijtc-937	41	35	performance	performance	NOUN
ijtc-937	41	36	.	.	PUNCT
ijtc-937	42	1	furthermore	furthermore	ADV
ijtc-937	42	2	,	,	PUNCT
ijtc-937	42	3	the	the	DET
ijtc-937	42	4	research	research	NOUN
ijtc-937	42	5	delves	delve	VERB
ijtc-937	42	6	into	into	ADP
ijtc-937	42	7	the	the	DET
ijtc-937	42	8	nuances	nuance	NOUN
ijtc-937	42	9	of	of	ADP
ijtc-937	42	10	how	how	SCONJ
ijtc-937	42	11	earnings	earning	NOUN
ijtc-937	42	12	management	management	NOUN
ijtc-937	42	13	can	can	AUX
ijtc-937	42	14	temper	temper	VERB
ijtc-937	42	15	the	the	DET
ijtc-937	42	16	consequences	consequence	NOUN
ijtc-937	42	17	.	.	PUNCT
ijtc-937	43	1	this	this	DET
ijtc-937	43	2	knowledge	knowledge	NOUN
ijtc-937	43	3	proves	prove	VERB
ijtc-937	43	4	invaluable	invaluable	ADJ
ijtc-937	43	5	for	for	ADP
ijtc-937	43	6	investors	investor	NOUN
ijtc-937	43	7	and	and	CCONJ
ijtc-937	43	8	policymakers	policymaker	NOUN
ijtc-937	43	9	alike	alike	ADV
ijtc-937	43	10	,	,	PUNCT
ijtc-937	43	11	empowering	empower	VERB
ijtc-937	43	12	them	they	PRON
ijtc-937	43	13	to	to	AUX
ijtc-937	43	14	more	more	ADV
ijtc-937	43	15	effectively	effectively	ADV
ijtc-937	43	16	assess	assess	VERB
ijtc-937	43	17	and	and	CCONJ
ijtc-937	43	18	evaluate	evaluate	VERB
ijtc-937	43	19	companies	company	NOUN
ijtc-937	43	20	.	.	PUNCT
ijtc-937	44	1	legitimacy	legitimacy	NOUN
ijtc-937	44	2	theory	theory	NOUN
ijtc-937	44	3	legitimacy	legitimacy	NOUN
ijtc-937	44	4	is	be	AUX
ijtc-937	44	5	a	a	DET
ijtc-937	44	6	firm	firm	NOUN
ijtc-937	44	7	's	's	PART
ijtc-937	44	8	effort	effort	NOUN
ijtc-937	44	9	to	to	PART
ijtc-937	44	10	develop	develop	VERB
ijtc-937	44	11	the	the	DET
ijtc-937	44	12	firm	firm	NOUN
ijtc-937	44	13	in	in	ADP
ijtc-937	44	14	the	the	DET
ijtc-937	44	15	future	future	NOUN
ijtc-937	44	16	to	to	PART
ijtc-937	44	17	gain	gain	VERB
ijtc-937	44	18	legitimacy	legitimacy	NOUN
ijtc-937	44	19	by	by	ADP
ijtc-937	44	20	positioning	position	VERB
ijtc-937	44	21	itself	itself	PRON
ijtc-937	44	22	on	on	ADP
ijtc-937	44	23	the	the	DET
ijtc-937	44	24	social	social	ADJ
ijtc-937	44	25	values	value	NOUN
ijtc-937	44	26	and	and	CCONJ
ijtc-937	44	27	norms	norm	NOUN
ijtc-937	44	28	that	that	PRON
ijtc-937	44	29	apply	apply	VERB
ijtc-937	44	30	in	in	ADP
ijtc-937	44	31	the	the	DET
ijtc-937	44	32	community	community	NOUN
ijtc-937	44	33	(	(	PUNCT
ijtc-937	44	34	andriani	andriani	PROPN
ijtc-937	44	35	&	&	CCONJ
ijtc-937	44	36	arsjah	arsjah	PROPN
ijtc-937	44	37	,	,	PUNCT
ijtc-937	44	38	2022	2022	NUM
ijtc-937	44	39	)	)	PUNCT
ijtc-937	44	40	.	.	PUNCT
ijtc-937	45	1	this	this	DET
ijtc-937	45	2	theory	theory	NOUN
ijtc-937	45	3	can	can	AUX
ijtc-937	45	4	clearly	clearly	ADV
ijtc-937	45	5	explain	explain	VERB
ijtc-937	45	6	esg	esg	PROPN
ijtc-937	45	7	,	,	PUNCT
ijtc-937	45	8	firm	firm	ADJ
ijtc-937	45	9	performance	performance	NOUN
ijtc-937	45	10	,	,	PUNCT
ijtc-937	45	11	and	and	CCONJ
ijtc-937	45	12	earnings	earning	NOUN
ijtc-937	45	13	management	management	NOUN
ijtc-937	45	14	.	.	PUNCT
ijtc-937	46	1	according	accord	VERB
ijtc-937	46	2	to	to	ADP
ijtc-937	46	3	this	this	DET
ijtc-937	46	4	theory	theory	NOUN
ijtc-937	46	5	,	,	PUNCT
ijtc-937	46	6	it	it	PRON
ijtc-937	46	7	is	be	AUX
ijtc-937	46	8	postulated	postulate	VERB
ijtc-937	46	9	that	that	SCONJ
ijtc-937	46	10	an	an	DET
ijtc-937	46	11	organization	organization	NOUN
ijtc-937	46	12	endeavors	endeavor	VERB
ijtc-937	46	13	to	to	PART
ijtc-937	46	14	align	align	VERB
ijtc-937	46	15	its	its	PRON
ijtc-937	46	16	operations	operation	NOUN
ijtc-937	46	17	consistently	consistently	ADV
ijtc-937	46	18	with	with	ADP
ijtc-937	46	19	established	establish	VERB
ijtc-937	46	20	societal	societal	ADJ
ijtc-937	46	21	norms	norm	NOUN
ijtc-937	46	22	and	and	CCONJ
ijtc-937	46	23	values	value	NOUN
ijtc-937	46	24	.	.	PUNCT
ijtc-937	47	1	the	the	DET
ijtc-937	47	2	core	core	NOUN
ijtc-937	47	3	objective	objective	NOUN
ijtc-937	47	4	of	of	ADP
ijtc-937	47	5	these	these	DET
ijtc-937	47	6	organizational	organizational	ADJ
ijtc-937	47	7	endeavors	endeavor	NOUN
ijtc-937	47	8	is	be	AUX
ijtc-937	47	9	to	to	PART
ijtc-937	47	10	secure	secure	VERB
ijtc-937	47	11	the	the	DET
ijtc-937	47	12	acceptance	acceptance	NOUN
ijtc-937	47	13	of	of	ADP
ijtc-937	47	14	its	its	PRON
ijtc-937	47	15	business	business	NOUN
ijtc-937	47	16	activities	activity	NOUN
ijtc-937	47	17	by	by	ADP
ijtc-937	47	18	the	the	DET
ijtc-937	47	19	local	local	ADJ
ijtc-937	47	20	community	community	NOUN
ijtc-937	47	21	,	,	PUNCT
ijtc-937	47	22	thereby	thereby	ADV
ijtc-937	47	23	establishing	establish	VERB
ijtc-937	47	24	them	they	PRON
ijtc-937	47	25	as	as	ADV
ijtc-937	47	26	legitimate	legitimate	ADJ
ijtc-937	47	27	and	and	CCONJ
ijtc-937	47	28	non	non	ADJ
ijtc-937	47	29	-	-	ADJ
ijtc-937	47	30	detrimental	detrimental	ADJ
ijtc-937	47	31	.	.	PUNCT
ijtc-937	48	1	the	the	DET
ijtc-937	48	2	culmination	culmination	NOUN
ijtc-937	48	3	of	of	ADP
ijtc-937	48	4	these	these	DET
ijtc-937	48	5	efforts	effort	NOUN
ijtc-937	48	6	is	be	AUX
ijtc-937	48	7	anticipated	anticipate	VERB
ijtc-937	48	8	to	to	PART
ijtc-937	48	9	contribute	contribute	VERB
ijtc-937	48	10	significantly	significantly	ADV
ijtc-937	48	11	to	to	ADP
ijtc-937	48	12	the	the	DET
ijtc-937	48	13	long	long	ADJ
ijtc-937	48	14	-	-	PUNCT
ijtc-937	48	15	term	term	NOUN
ijtc-937	48	16	sustainability	sustainability	NOUN
ijtc-937	48	17	and	and	CCONJ
ijtc-937	48	18	enhanced	enhance	VERB
ijtc-937	48	19	performance	performance	NOUN
ijtc-937	48	20	of	of	ADP
ijtc-937	48	21	the	the	DET
ijtc-937	48	22	organization	organization	NOUN
ijtc-937	48	23	.	.	PUNCT
ijtc-937	49	1	agency	agency	NOUN
ijtc-937	49	2	theory	theory	NOUN
ijtc-937	49	3	agency	agency	NOUN
ijtc-937	49	4	theory	theory	NOUN
ijtc-937	49	5	emerged	emerge	VERB
ijtc-937	49	6	because	because	SCONJ
ijtc-937	49	7	of	of	ADP
ijtc-937	49	8	the	the	DET
ijtc-937	49	9	division	division	NOUN
ijtc-937	49	10	of	of	ADP
ijtc-937	49	11	roles	role	NOUN
ijtc-937	49	12	between	between	ADP
ijtc-937	49	13	business	business	NOUN
ijtc-937	49	14	owners	owner	NOUN
ijtc-937	49	15	as	as	ADP
ijtc-937	49	16	principals	principal	NOUN
ijtc-937	49	17	and	and	CCONJ
ijtc-937	49	18	business	business	NOUN
ijtc-937	49	19	managers	manager	NOUN
ijtc-937	49	20	or	or	CCONJ
ijtc-937	49	21	management	management	NOUN
ijtc-937	49	22	as	as	ADP
ijtc-937	49	23	agents	agent	NOUN
ijtc-937	49	24	.	.	PUNCT
ijtc-937	50	1	a	a	DET
ijtc-937	50	2	consequence	consequence	NOUN
ijtc-937	50	3	of	of	ADP
ijtc-937	50	4	agency	agency	NOUN
ijtc-937	50	5	issues	issue	NOUN
ijtc-937	50	6	that	that	PRON
ijtc-937	50	7	manifest	manifest	VERB
ijtc-937	50	8	within	within	ADP
ijtc-937	50	9	corporate	corporate	ADJ
ijtc-937	50	10	entities	entity	NOUN
ijtc-937	50	11	involves	involve	VERB
ijtc-937	50	12	the	the	DET
ijtc-937	50	13	incorporation	incorporation	NOUN
ijtc-937	50	14	of	of	ADP
ijtc-937	50	15	social	social	ADJ
ijtc-937	50	16	and	and	CCONJ
ijtc-937	50	17	environmental	environmental	ADJ
ijtc-937	50	18	responsibilities	responsibility	NOUN
ijtc-937	50	19	,	,	PUNCT
ijtc-937	50	20	as	as	ADP
ijtc-937	50	21	per	per	ADP
ijtc-937	50	22	the	the	DET
ijtc-937	50	23	tenets	tenet	NOUN
ijtc-937	50	24	of	of	ADP
ijtc-937	50	25	agency	agency	NOUN
ijtc-937	50	26	theory	theory	NOUN
ijtc-937	50	27	(	(	PUNCT
ijtc-937	50	28	jensen	jensen	PROPN
ijtc-937	50	29	&	&	CCONJ
ijtc-937	50	30	meckling	meckling	PROPN
ijtc-937	50	31	,	,	PUNCT
ijtc-937	50	32	1976	1976	NUM
ijtc-937	50	33	)	)	PUNCT
ijtc-937	50	34	.	.	PUNCT
ijtc-937	51	1	in	in	ADP
ijtc-937	51	2	agency	agency	PROPN
ijtc-937	51	3	theory	theory	NOUN
ijtc-937	51	4	,	,	PUNCT
ijtc-937	51	5	the	the	DET
ijtc-937	51	6	argument	argument	NOUN
ijtc-937	51	7	is	be	AUX
ijtc-937	51	8	that	that	SCONJ
ijtc-937	51	9	it	it	PRON
ijtc-937	51	10	is	be	AUX
ijtc-937	51	11	management	management	NOUN
ijtc-937	51	12	's	's	PART
ijtc-937	51	13	job	job	NOUN
ijtc-937	51	14	to	to	PART
ijtc-937	51	15	achieve	achieve	VERB
ijtc-937	51	16	maximum	maximum	ADJ
ijtc-937	51	17	profits	profit	NOUN
ijtc-937	51	18	for	for	ADP
ijtc-937	51	19	shareholders	shareholder	NOUN
ijtc-937	51	20	.	.	PUNCT
ijtc-937	52	1	therefore	therefore	ADV
ijtc-937	52	2	,	,	PUNCT
ijtc-937	52	3	if	if	SCONJ
ijtc-937	52	4	the	the	DET
ijtc-937	52	5	costs	cost	NOUN
ijtc-937	52	6	of	of	ADP
ijtc-937	52	7	investing	invest	VERB
ijtc-937	52	8	in	in	ADP
ijtc-937	52	9	corporate	corporate	ADJ
ijtc-937	52	10	social	social	ADJ
ijtc-937	52	11	responsibility	responsibility	NOUN
ijtc-937	52	12	practices	practice	NOUN
ijtc-937	52	13	exceed	exceed	VERB
ijtc-937	52	14	the	the	DET
ijtc-937	52	15	maximum	maximum	ADJ
ijtc-937	52	16	benefits	benefit	NOUN
ijtc-937	52	17	that	that	PRON
ijtc-937	52	18	can	can	AUX
ijtc-937	52	19	be	be	AUX
ijtc-937	52	20	obtained	obtain	VERB
ijtc-937	52	21	in	in	ADP
ijtc-937	52	22	terms	term	NOUN
ijtc-937	52	23	of	of	ADP
ijtc-937	52	24	increasing	increase	VERB
ijtc-937	52	25	firm	firm	ADJ
ijtc-937	52	26	value	value	NOUN
ijtc-937	52	27	,	,	PUNCT
ijtc-937	52	28	then	then	ADV
ijtc-937	52	29	these	these	DET
ijtc-937	52	30	costs	cost	NOUN
ijtc-937	52	31	will	will	AUX
ijtc-937	52	32	be	be	AUX
ijtc-937	52	33	passed	pass	VERB
ijtc-937	52	34	on	on	ADP
ijtc-937	52	35	to	to	ADP
ijtc-937	52	36	shareholders	shareholder	NOUN
ijtc-937	52	37	(	(	PUNCT
ijtc-937	52	38	husada	husada	PROPN
ijtc-937	52	39	&	&	CCONJ
ijtc-937	52	40	handayani	handayani	PROPN
ijtc-937	52	41	,	,	PUNCT
ijtc-937	52	42	2021	2021	NUM
ijtc-937	52	43	)	)	PUNCT
ijtc-937	52	44	.	.	PUNCT
ijtc-937	53	1	environmental	environmental	ADJ
ijtc-937	53	2	,	,	PUNCT
ijtc-937	53	3	ocial	ocial	ADJ
ijtc-937	53	4	,	,	PUNCT
ijtc-937	53	5	and	and	CCONJ
ijtc-937	53	6	governance	governance	NOUN
ijtc-937	53	7	(	(	PUNCT
ijtc-937	53	8	esg	esg	PROPN
ijtc-937	53	9	)	)	PUNCT
ijtc-937	53	10	the	the	DET
ijtc-937	53	11	esg	esg	PROPN
ijtc-937	53	12	framework	framework	NOUN
ijtc-937	53	13	,	,	PUNCT
ijtc-937	53	14	encompassing	encompass	VERB
ijtc-937	53	15	environmental	environmental	ADJ
ijtc-937	53	16	,	,	PUNCT
ijtc-937	53	17	social	social	ADJ
ijtc-937	53	18	,	,	PUNCT
ijtc-937	53	19	and	and	CCONJ
ijtc-937	53	20	corporate	corporate	ADJ
ijtc-937	53	21	governance	governance	NOUN
ijtc-937	53	22	(	(	PUNCT
ijtc-937	53	23	qodary	qodary	NOUN
ijtc-937	53	24	&	&	CCONJ
ijtc-937	53	25	tambun	tambun	PROPN
ijtc-937	53	26	,	,	PUNCT
ijtc-937	53	27	2021	2021	NUM
ijtc-937	53	28	)	)	PUNCT
ijtc-937	53	29	,	,	PUNCT
ijtc-937	53	30	plays	play	VERB
ijtc-937	53	31	a	a	DET
ijtc-937	53	32	pivotal	pivotal	ADJ
ijtc-937	53	33	role	role	NOUN
ijtc-937	53	34	in	in	ADP
ijtc-937	53	35	investment	investment	NOUN
ijtc-937	53	36	practices	practice	NOUN
ijtc-937	53	37	.	.	PUNCT
ijtc-937	54	1	esg	esg	NOUN
ijtc-937	54	2	functions	function	NOUN
ijtc-937	54	3	as	as	ADP
ijtc-937	54	4	a	a	DET
ijtc-937	54	5	guiding	guide	VERB
ijtc-937	54	6	framework	framework	NOUN
ijtc-937	54	7	or	or	CCONJ
ijtc-937	54	8	metric	metric	NOUN
ijtc-937	54	9	for	for	ADP
ijtc-937	54	10	evaluating	evaluate	VERB
ijtc-937	54	11	a	a	DET
ijtc-937	54	12	company	company	NOUN
ijtc-937	54	13	's	's	PART
ijtc-937	54	14	performance	performance	NOUN
ijtc-937	54	15	.	.	PUNCT
ijtc-937	55	1	the	the	DET
ijtc-937	55	2	esg	esg	PROPN
ijtc-937	55	3	rating	rating	NOUN
ijtc-937	55	4	relies	rely	VERB
ijtc-937	55	5	on	on	ADP
ijtc-937	55	6	numerical	numerical	ADJ
ijtc-937	55	7	values	value	NOUN
ijtc-937	55	8	drawn	draw	VERB
ijtc-937	55	9	from	from	ADP
ijtc-937	55	10	the	the	DET
ijtc-937	55	11	indonesia	indonesia	PROPN
ijtc-937	55	12	stock	stock	PROPN
ijtc-937	55	13	exchange	exchange	PROPN
ijtc-937	55	14	's	's	PART
ijtc-937	55	15	(	(	PUNCT
ijtc-937	55	16	idx	idx	ADJ
ijtc-937	55	17	)	)	PUNCT
ijtc-937	55	18	official	official	ADJ
ijtc-937	55	19	website	website	NOUN
ijtc-937	55	20	.	.	PUNCT
ijtc-937	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-937	56	2	the	the	DET
ijtc-937	56	3	effect	effect	NOUN
ijtc-937	56	4	of	of	ADP
ijtc-937	56	5	environmental	environmental	ADJ
ijtc-937	56	6	,	,	PUNCT
ijtc-937	56	7	social	social	ADJ
ijtc-937	56	8	,	,	PUNCT
ijtc-937	56	9	and	and	CCONJ
ijtc-937	56	10	governance	governance	NOUN
ijtc-937	56	11	(	(	PUNCT
ijtc-937	56	12	esg	esg	PROPN
ijtc-937	56	13	)	)	PUNCT
ijtc-937	56	14	on	on	ADP
ijtc-937	56	15	firm	firm	ADJ
ijtc-937	56	16	performance	performance	NOUN
ijtc-937	56	17	with	with	ADP
ijtc-937	56	18	earnings	earning	NOUN
ijtc-937	56	19	management	management	NOUN
ijtc-937	56	20	as	as	ADP
ijtc-937	56	21	a	a	DET
ijtc-937	56	22	moderation	moderation	NOUN
ijtc-937	56	23	:	:	PUNCT
ijtc-937	56	24	empirical	empirical	ADJ
ijtc-937	56	25	evidence	evidence	NOUN
ijtc-937	56	26	around	around	ADP
ijtc-937	56	27	covid–19	covid–19	NOUN
ijtc-937	56	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	56	29	and	and	CCONJ
ijtc-937	56	30	suranta	suranta	VERB
ijtc-937	56	31	849	849	NUM
ijtc-937	56	32	|	|	ADV
ijtc-937	56	33	ilomata	ilomata	ADJ
ijtc-937	56	34	international	international	ADJ
ijtc-937	56	35	journal	journal	NOUN
ijtc-937	56	36	of	of	ADP
ijtc-937	56	37	tax	tax	PROPN
ijtc-937	56	38	&	&	CCONJ
ijtc-937	56	39	accounting	account	VERB
ijtc-937	56	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	56	41	the	the	DET
ijtc-937	56	42	impact	impact	NOUN
ijtc-937	56	43	of	of	ADP
ijtc-937	56	44	environmental	environmental	ADJ
ijtc-937	56	45	,	,	PUNCT
ijtc-937	56	46	social	social	ADJ
ijtc-937	56	47	,	,	PUNCT
ijtc-937	56	48	and	and	CCONJ
ijtc-937	56	49	governance	governance	NOUN
ijtc-937	56	50	(	(	PUNCT
ijtc-937	56	51	esg	esg	PROPN
ijtc-937	56	52	)	)	PUNCT
ijtc-937	56	53	on	on	ADP
ijtc-937	56	54	corporate	corporate	ADJ
ijtc-937	56	55	performance	performance	NOUN
ijtc-937	56	56	the	the	DET
ijtc-937	56	57	disclosure	disclosure	NOUN
ijtc-937	56	58	of	of	ADP
ijtc-937	56	59	environmental	environmental	ADJ
ijtc-937	56	60	,	,	PUNCT
ijtc-937	56	61	social	social	ADJ
ijtc-937	56	62	,	,	PUNCT
ijtc-937	56	63	and	and	CCONJ
ijtc-937	56	64	governance	governance	NOUN
ijtc-937	56	65	(	(	PUNCT
ijtc-937	56	66	esg	esg	PROPN
ijtc-937	56	67	)	)	PUNCT
ijtc-937	56	68	information	information	NOUN
ijtc-937	56	69	plays	play	VERB
ijtc-937	56	70	a	a	DET
ijtc-937	56	71	pivotal	pivotal	ADJ
ijtc-937	56	72	role	role	NOUN
ijtc-937	56	73	in	in	ADP
ijtc-937	56	74	the	the	DET
ijtc-937	56	75	communication	communication	NOUN
ijtc-937	56	76	efforts	effort	NOUN
ijtc-937	56	77	of	of	ADP
ijtc-937	56	78	companies	company	NOUN
ijtc-937	56	79	.	.	PUNCT
ijtc-937	57	1	it	it	PRON
ijtc-937	57	2	functions	function	VERB
ijtc-937	57	3	as	as	ADP
ijtc-937	57	4	a	a	DET
ijtc-937	57	5	vital	vital	ADJ
ijtc-937	57	6	conduit	conduit	NOUN
ijtc-937	57	7	through	through	ADP
ijtc-937	57	8	which	which	PRON
ijtc-937	57	9	organizations	organization	NOUN
ijtc-937	57	10	disseminate	disseminate	VERB
ijtc-937	57	11	crucial	crucial	ADJ
ijtc-937	57	12	information	information	NOUN
ijtc-937	57	13	to	to	ADP
ijtc-937	57	14	a	a	DET
ijtc-937	57	15	diverse	diverse	ADJ
ijtc-937	57	16	range	range	NOUN
ijtc-937	57	17	of	of	ADP
ijtc-937	57	18	stakeholders	stakeholder	NOUN
ijtc-937	57	19	.	.	PUNCT
ijtc-937	58	1	this	this	DET
ijtc-937	58	2	strategic	strategic	ADJ
ijtc-937	58	3	approach	approach	NOUN
ijtc-937	58	4	to	to	ADP
ijtc-937	58	5	disclosure	disclosure	NOUN
ijtc-937	58	6	,	,	PUNCT
ijtc-937	58	7	underpinned	underpin	VERB
ijtc-937	58	8	by	by	ADP
ijtc-937	58	9	the	the	DET
ijtc-937	58	10	principles	principle	NOUN
ijtc-937	58	11	of	of	ADP
ijtc-937	58	12	the	the	DET
ijtc-937	58	13	legitimacy	legitimacy	NOUN
ijtc-937	58	14	theory	theory	NOUN
ijtc-937	58	15	,	,	PUNCT
ijtc-937	58	16	is	be	AUX
ijtc-937	58	17	a	a	DET
ijtc-937	58	18	conscious	conscious	ADJ
ijtc-937	58	19	choice	choice	NOUN
ijtc-937	58	20	made	make	VERB
ijtc-937	58	21	by	by	ADP
ijtc-937	58	22	companies	company	NOUN
ijtc-937	58	23	to	to	PART
ijtc-937	58	24	nurture	nurture	VERB
ijtc-937	58	25	and	and	CCONJ
ijtc-937	58	26	fortify	fortify	VERB
ijtc-937	58	27	a	a	DET
ijtc-937	58	28	positive	positive	ADJ
ijtc-937	58	29	reputation	reputation	NOUN
ijtc-937	58	30	.	.	PUNCT
ijtc-937	59	1	through	through	ADP
ijtc-937	59	2	esg	esg	PROPN
ijtc-937	59	3	disclosure	disclosure	NOUN
ijtc-937	59	4	,	,	PUNCT
ijtc-937	59	5	companies	company	NOUN
ijtc-937	59	6	seek	seek	VERB
ijtc-937	59	7	to	to	PART
ijtc-937	59	8	garner	garner	VERB
ijtc-937	59	9	support	support	NOUN
ijtc-937	59	10	and	and	CCONJ
ijtc-937	59	11	recognition	recognition	NOUN
ijtc-937	59	12	from	from	ADP
ijtc-937	59	13	not	not	PART
ijtc-937	59	14	only	only	ADV
ijtc-937	59	15	the	the	DET
ijtc-937	59	16	broader	broad	ADJ
ijtc-937	59	17	society	society	NOUN
ijtc-937	59	18	but	but	CCONJ
ijtc-937	59	19	also	also	ADV
ijtc-937	59	20	from	from	ADP
ijtc-937	59	21	the	the	DET
ijtc-937	59	22	various	various	ADJ
ijtc-937	59	23	stakeholders	stakeholder	NOUN
ijtc-937	59	24	who	who	PRON
ijtc-937	59	25	have	have	VERB
ijtc-937	59	26	a	a	DET
ijtc-937	59	27	vested	vested	ADJ
ijtc-937	59	28	interest	interest	NOUN
ijtc-937	59	29	in	in	ADP
ijtc-937	59	30	the	the	DET
ijtc-937	59	31	organization	organization	NOUN
ijtc-937	59	32	's	's	PART
ijtc-937	59	33	activities	activity	NOUN
ijtc-937	59	34	and	and	CCONJ
ijtc-937	59	35	impact	impact	NOUN
ijtc-937	59	36	on	on	ADP
ijtc-937	59	37	the	the	DET
ijtc-937	59	38	environment	environment	NOUN
ijtc-937	59	39	,	,	PUNCT
ijtc-937	59	40	society	society	NOUN
ijtc-937	59	41	,	,	PUNCT
ijtc-937	59	42	and	and	CCONJ
ijtc-937	59	43	corporate	corporate	ADJ
ijtc-937	59	44	governance	governance	NOUN
ijtc-937	59	45	.	.	PUNCT
ijtc-937	60	1	in	in	ADP
ijtc-937	60	2	essence	essence	NOUN
ijtc-937	60	3	,	,	PUNCT
ijtc-937	60	4	this	this	DET
ijtc-937	60	5	practice	practice	NOUN
ijtc-937	60	6	aims	aim	VERB
ijtc-937	60	7	to	to	PART
ijtc-937	60	8	demonstrate	demonstrate	VERB
ijtc-937	60	9	transparency	transparency	NOUN
ijtc-937	60	10	,	,	PUNCT
ijtc-937	60	11	responsibility	responsibility	NOUN
ijtc-937	60	12	,	,	PUNCT
ijtc-937	60	13	and	and	CCONJ
ijtc-937	60	14	a	a	DET
ijtc-937	60	15	commitment	commitment	NOUN
ijtc-937	60	16	to	to	ADP
ijtc-937	60	17	addressing	address	VERB
ijtc-937	60	18	and	and	CCONJ
ijtc-937	60	19	integrating	integrate	VERB
ijtc-937	60	20	esg	esg	NOUN
ijtc-937	60	21	factors	factor	NOUN
ijtc-937	60	22	into	into	ADP
ijtc-937	60	23	the	the	DET
ijtc-937	60	24	core	core	NOUN
ijtc-937	60	25	of	of	ADP
ijtc-937	60	26	the	the	DET
ijtc-937	60	27	company	company	NOUN
ijtc-937	60	28	's	's	PART
ijtc-937	60	29	operations	operation	NOUN
ijtc-937	60	30	.	.	PUNCT
ijtc-937	61	1	it	it	PRON
ijtc-937	61	2	reflects	reflect	VERB
ijtc-937	61	3	a	a	DET
ijtc-937	61	4	proactive	proactive	ADJ
ijtc-937	61	5	approach	approach	NOUN
ijtc-937	61	6	toward	toward	ADP
ijtc-937	61	7	engaging	engage	VERB
ijtc-937	61	8	with	with	ADP
ijtc-937	61	9	stakeholders	stakeholder	NOUN
ijtc-937	61	10	and	and	CCONJ
ijtc-937	61	11	fostering	foster	VERB
ijtc-937	61	12	a	a	DET
ijtc-937	61	13	sense	sense	NOUN
ijtc-937	61	14	of	of	ADP
ijtc-937	61	15	trust	trust	NOUN
ijtc-937	61	16	and	and	CCONJ
ijtc-937	61	17	credibility	credibility	NOUN
ijtc-937	61	18	,	,	PUNCT
ijtc-937	61	19	which	which	PRON
ijtc-937	61	20	can	can	AUX
ijtc-937	61	21	be	be	AUX
ijtc-937	61	22	instrumental	instrumental	ADJ
ijtc-937	61	23	in	in	ADP
ijtc-937	61	24	sustaining	sustain	VERB
ijtc-937	61	25	the	the	DET
ijtc-937	61	26	organization	organization	NOUN
ijtc-937	61	27	's	's	PART
ijtc-937	61	28	long	long	ADJ
ijtc-937	61	29	-	-	PUNCT
ijtc-937	61	30	term	term	NOUN
ijtc-937	61	31	viability	viability	NOUN
ijtc-937	61	32	and	and	CCONJ
ijtc-937	61	33	success	success	NOUN
ijtc-937	61	34	.	.	PUNCT
ijtc-937	62	1	this	this	DET
ijtc-937	62	2	approach	approach	NOUN
ijtc-937	62	3	seeks	seek	VERB
ijtc-937	62	4	to	to	PART
ijtc-937	62	5	cultivate	cultivate	VERB
ijtc-937	62	6	a	a	DET
ijtc-937	62	7	positive	positive	ADJ
ijtc-937	62	8	image	image	NOUN
ijtc-937	62	9	for	for	ADP
ijtc-937	62	10	the	the	DET
ijtc-937	62	11	company	company	NOUN
ijtc-937	62	12	(	(	PUNCT
ijtc-937	62	13	zahroh	zahroh	NOUN
ijtc-937	62	14	&	&	CCONJ
ijtc-937	62	15	hersugondo	hersugondo	PROPN
ijtc-937	62	16	,	,	PUNCT
ijtc-937	62	17	2021	2021	NUM
ijtc-937	62	18	)	)	PUNCT
ijtc-937	62	19	.	.	PUNCT
ijtc-937	63	1	furthermore	furthermore	ADV
ijtc-937	63	2	,	,	PUNCT
ijtc-937	63	3	prior	prior	ADJ
ijtc-937	63	4	research	research	NOUN
ijtc-937	63	5	findings	finding	NOUN
ijtc-937	63	6	demonstrate	demonstrate	VERB
ijtc-937	63	7	a	a	DET
ijtc-937	63	8	favorable	favorable	ADJ
ijtc-937	63	9	correlation	correlation	NOUN
ijtc-937	63	10	between	between	ADP
ijtc-937	63	11	the	the	DET
ijtc-937	63	12	esg	esg	PROPN
ijtc-937	63	13	index	index	NOUN
ijtc-937	63	14	and	and	CCONJ
ijtc-937	63	15	various	various	ADJ
ijtc-937	63	16	performance	performance	NOUN
ijtc-937	63	17	metrics	metric	NOUN
ijtc-937	63	18	,	,	PUNCT
ijtc-937	63	19	including	include	VERB
ijtc-937	63	20	return	return	NOUN
ijtc-937	63	21	on	on	ADP
ijtc-937	63	22	assets	asset	NOUN
ijtc-937	63	23	(	(	PUNCT
ijtc-937	63	24	aqabna	aqabna	NOUN
ijtc-937	63	25	et	et	PROPN
ijtc-937	63	26	al	al	PROPN
ijtc-937	63	27	.	.	PROPN
ijtc-937	63	28	,	,	PUNCT
ijtc-937	63	29	2023	2023	NUM
ijtc-937	63	30	)	)	PUNCT
ijtc-937	63	31	,	,	PUNCT
ijtc-937	63	32	return	return	VERB
ijtc-937	63	33	on	on	ADP
ijtc-937	63	34	equity	equity	NOUN
ijtc-937	63	35	(	(	PUNCT
ijtc-937	63	36	aouadi	aouadi	PROPN
ijtc-937	63	37	&	&	CCONJ
ijtc-937	63	38	marsat	marsat	PROPN
ijtc-937	63	39	,	,	PUNCT
ijtc-937	63	40	2018	2018	NUM
ijtc-937	63	41	)	)	PUNCT
ijtc-937	63	42	,	,	PUNCT
ijtc-937	63	43	and	and	CCONJ
ijtc-937	63	44	tobin	tobin	NOUN
ijtc-937	63	45	's	's	PART
ijtc-937	63	46	q	q	PROPN
ijtc-937	63	47	(	(	PUNCT
ijtc-937	63	48	melinda	melinda	PROPN
ijtc-937	63	49	&	&	CCONJ
ijtc-937	63	50	wardhani	wardhani	PROPN
ijtc-937	63	51	,	,	PUNCT
ijtc-937	63	52	2020	2020	NUM
ijtc-937	63	53	)	)	PUNCT
ijtc-937	63	54	.	.	PUNCT
ijtc-937	64	1	in	in	ADP
ijtc-937	64	2	accordance	accordance	NOUN
ijtc-937	64	3	with	with	ADP
ijtc-937	64	4	the	the	DET
ijtc-937	64	5	principles	principle	NOUN
ijtc-937	64	6	of	of	ADP
ijtc-937	64	7	legitimacy	legitimacy	NOUN
ijtc-937	64	8	theory	theory	NOUN
ijtc-937	64	9	,	,	PUNCT
ijtc-937	64	10	companies	company	NOUN
ijtc-937	64	11	are	be	AUX
ijtc-937	64	12	expected	expect	VERB
ijtc-937	64	13	to	to	PART
ijtc-937	64	14	contribute	contribute	VERB
ijtc-937	64	15	added	add	VERB
ijtc-937	64	16	value	value	NOUN
ijtc-937	64	17	to	to	ADP
ijtc-937	64	18	all	all	DET
ijtc-937	64	19	stakeholders	stakeholder	NOUN
ijtc-937	64	20	,	,	PUNCT
ijtc-937	64	21	going	go	VERB
ijtc-937	64	22	beyond	beyond	ADP
ijtc-937	64	23	a	a	DET
ijtc-937	64	24	sole	sole	ADJ
ijtc-937	64	25	focus	focus	NOUN
ijtc-937	64	26	on	on	ADP
ijtc-937	64	27	profits	profit	NOUN
ijtc-937	64	28	,	,	PUNCT
ijtc-937	64	29	and	and	CCONJ
ijtc-937	64	30	operating	operate	VERB
ijtc-937	64	31	in	in	ADP
ijtc-937	64	32	accordance	accordance	NOUN
ijtc-937	64	33	with	with	ADP
ijtc-937	64	34	societal	societal	ADJ
ijtc-937	64	35	values	value	NOUN
ijtc-937	64	36	and	and	CCONJ
ijtc-937	64	37	norms	norm	NOUN
ijtc-937	64	38	.	.	PUNCT
ijtc-937	65	1	consequently	consequently	ADV
ijtc-937	65	2	,	,	PUNCT
ijtc-937	65	3	the	the	DET
ijtc-937	65	4	research	research	NOUN
ijtc-937	65	5	hypothesis	hypothesis	NOUN
ijtc-937	65	6	can	can	AUX
ijtc-937	65	7	be	be	AUX
ijtc-937	65	8	formulated	formulate	VERB
ijtc-937	65	9	as	as	SCONJ
ijtc-937	65	10	follows	follow	VERB
ijtc-937	65	11	:	:	PUNCT
ijtc-937	65	12	h1	h1	NOUN
ijtc-937	65	13	:	:	PUNCT
ijtc-937	65	14	esg	esg	PROPN
ijtc-937	65	15	positively	positively	ADV
ijtc-937	65	16	influences	influence	VERB
ijtc-937	65	17	corporate	corporate	ADJ
ijtc-937	65	18	performance	performance	NOUN
ijtc-937	65	19	the	the	DET
ijtc-937	65	20	moderating	moderate	VERB
ijtc-937	65	21	role	role	NOUN
ijtc-937	65	22	of	of	ADP
ijtc-937	65	23	earnings	earning	NOUN
ijtc-937	65	24	management	management	NOUN
ijtc-937	65	25	in	in	ADP
ijtc-937	65	26	the	the	DET
ijtc-937	65	27	relationship	relationship	NOUN
ijtc-937	65	28	between	between	ADP
ijtc-937	65	29	esg	esg	PROPN
ijtc-937	65	30	and	and	CCONJ
ijtc-937	65	31	corporate	corporate	ADJ
ijtc-937	65	32	performance	performance	NOUN
ijtc-937	65	33	earnings	earning	NOUN
ijtc-937	65	34	management	management	NOUN
ijtc-937	65	35	can	can	AUX
ijtc-937	65	36	be	be	AUX
ijtc-937	65	37	defined	define	VERB
ijtc-937	65	38	as	as	ADP
ijtc-937	65	39	a	a	DET
ijtc-937	65	40	deliberate	deliberate	ADJ
ijtc-937	65	41	sequence	sequence	NOUN
ijtc-937	65	42	of	of	ADP
ijtc-937	65	43	actions	action	NOUN
ijtc-937	65	44	undertaken	undertake	VERB
ijtc-937	65	45	by	by	ADP
ijtc-937	65	46	an	an	DET
ijtc-937	65	47	entity	entity	NOUN
ijtc-937	65	48	,	,	PUNCT
ijtc-937	65	49	both	both	CCONJ
ijtc-937	65	50	within	within	ADP
ijtc-937	65	51	the	the	DET
ijtc-937	65	52	framework	framework	NOUN
ijtc-937	65	53	of	of	ADP
ijtc-937	65	54	generally	generally	ADV
ijtc-937	65	55	accepted	accept	VERB
ijtc-937	65	56	accounting	accounting	NOUN
ijtc-937	65	57	principles	principle	NOUN
ijtc-937	65	58	and	and	CCONJ
ijtc-937	65	59	beyond	beyond	ADP
ijtc-937	65	60	,	,	PUNCT
ijtc-937	65	61	with	with	ADP
ijtc-937	65	62	the	the	DET
ijtc-937	65	63	purpose	purpose	NOUN
ijtc-937	65	64	of	of	ADP
ijtc-937	65	65	managing	manage	VERB
ijtc-937	65	66	or	or	CCONJ
ijtc-937	65	67	influencing	influence	VERB
ijtc-937	65	68	financial	financial	ADJ
ijtc-937	65	69	reports	report	NOUN
ijtc-937	65	70	in	in	ADP
ijtc-937	65	71	a	a	DET
ijtc-937	65	72	specific	specific	ADJ
ijtc-937	65	73	manner	manner	NOUN
ijtc-937	65	74	(	(	PUNCT
ijtc-937	65	75	indriani	indriani	PROPN
ijtc-937	65	76	et	et	PROPN
ijtc-937	65	77	al	al	PROPN
ijtc-937	65	78	.	.	PROPN
ijtc-937	65	79	,	,	PUNCT
ijtc-937	65	80	2022	2022	NUM
ijtc-937	65	81	)	)	PUNCT
ijtc-937	65	82	.	.	PUNCT
ijtc-937	66	1	furthermore	furthermore	ADV
ijtc-937	66	2	,	,	PUNCT
ijtc-937	66	3	as	as	SCONJ
ijtc-937	66	4	indicated	indicate	VERB
ijtc-937	66	5	by	by	ADP
ijtc-937	66	6	(	(	PUNCT
ijtc-937	66	7	aqabna	aqabna	NOUN
ijtc-937	66	8	et	et	PROPN
ijtc-937	66	9	al	al	PROPN
ijtc-937	66	10	.	.	PROPN
ijtc-937	66	11	,	,	PUNCT
ijtc-937	66	12	2023	2023	NUM
ijtc-937	66	13	)	)	PUNCT
ijtc-937	66	14	,	,	PUNCT
ijtc-937	66	15	the	the	DET
ijtc-937	66	16	moderating	moderate	VERB
ijtc-937	66	17	influence	influence	NOUN
ijtc-937	66	18	of	of	ADP
ijtc-937	66	19	earnings	earning	NOUN
ijtc-937	66	20	management	management	NOUN
ijtc-937	66	21	demonstrates	demonstrate	VERB
ijtc-937	66	22	that	that	SCONJ
ijtc-937	66	23	corporate	corporate	ADJ
ijtc-937	66	24	social	social	ADJ
ijtc-937	66	25	responsibility	responsibility	NOUN
ijtc-937	66	26	has	have	VERB
ijtc-937	66	27	an	an	DET
ijtc-937	66	28	impact	impact	NOUN
ijtc-937	66	29	on	on	ADP
ijtc-937	66	30	financial	financial	ADJ
ijtc-937	66	31	performance	performance	NOUN
ijtc-937	66	32	.	.	PUNCT
ijtc-937	67	1	this	this	DET
ijtc-937	67	2	study	study	NOUN
ijtc-937	67	3	also	also	ADV
ijtc-937	67	4	seeks	seek	VERB
ijtc-937	67	5	to	to	PART
ijtc-937	67	6	assess	assess	VERB
ijtc-937	67	7	whether	whether	SCONJ
ijtc-937	67	8	earnings	earning	NOUN
ijtc-937	67	9	management	management	NOUN
ijtc-937	67	10	acts	act	VERB
ijtc-937	67	11	as	as	ADP
ijtc-937	67	12	a	a	DET
ijtc-937	67	13	moderating	moderate	VERB
ijtc-937	67	14	factor	factor	NOUN
ijtc-937	67	15	in	in	ADP
ijtc-937	67	16	the	the	DET
ijtc-937	67	17	relationship	relationship	NOUN
ijtc-937	67	18	between	between	ADP
ijtc-937	67	19	esg	esg	PROPN
ijtc-937	67	20	and	and	CCONJ
ijtc-937	67	21	corporate	corporate	ADJ
ijtc-937	67	22	performance	performance	NOUN
ijtc-937	67	23	.	.	PUNCT
ijtc-937	68	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	68	2	the	the	DET
ijtc-937	68	3	effect	effect	NOUN
ijtc-937	68	4	of	of	ADP
ijtc-937	68	5	environmental	environmental	ADJ
ijtc-937	68	6	,	,	PUNCT
ijtc-937	68	7	social	social	ADJ
ijtc-937	68	8	,	,	PUNCT
ijtc-937	68	9	and	and	CCONJ
ijtc-937	68	10	governance	governance	NOUN
ijtc-937	68	11	(	(	PUNCT
ijtc-937	68	12	esg	esg	PROPN
ijtc-937	68	13	)	)	PUNCT
ijtc-937	68	14	on	on	ADP
ijtc-937	68	15	firm	firm	ADJ
ijtc-937	68	16	performance	performance	NOUN
ijtc-937	68	17	with	with	ADP
ijtc-937	68	18	earnings	earning	NOUN
ijtc-937	68	19	management	management	NOUN
ijtc-937	68	20	as	as	ADP
ijtc-937	68	21	a	a	DET
ijtc-937	68	22	moderation	moderation	NOUN
ijtc-937	68	23	:	:	PUNCT
ijtc-937	68	24	empirical	empirical	ADJ
ijtc-937	68	25	evidence	evidence	NOUN
ijtc-937	68	26	around	around	ADP
ijtc-937	68	27	covid–19	covid–19	NOUN
ijtc-937	68	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	68	29	and	and	CCONJ
ijtc-937	68	30	suranta	suranta	VERB
ijtc-937	68	31	850	850	NUM
ijtc-937	68	32	|	|	ADV
ijtc-937	68	33	ilomata	ilomata	ADJ
ijtc-937	68	34	international	international	ADJ
ijtc-937	68	35	journal	journal	NOUN
ijtc-937	68	36	of	of	ADP
ijtc-937	68	37	tax	tax	PROPN
ijtc-937	68	38	&	&	CCONJ
ijtc-937	68	39	accounting	accounting	PROPN
ijtc-937	68	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	68	41	h2	h2	NOUN
ijtc-937	68	42	:	:	PUNCT
ijtc-937	68	43	earnings	earning	NOUN
ijtc-937	68	44	management	management	NOUN
ijtc-937	68	45	moderates	moderate	VERB
ijtc-937	68	46	the	the	DET
ijtc-937	68	47	relationship	relationship	NOUN
ijtc-937	68	48	between	between	ADP
ijtc-937	68	49	esg	esg	PROPN
ijtc-937	68	50	and	and	CCONJ
ijtc-937	68	51	corporate	corporate	ADJ
ijtc-937	68	52	performance	performance	NOUN
ijtc-937	68	53	.	.	PUNCT
ijtc-937	69	1	research	research	NOUN
ijtc-937	69	2	framework	framework	NOUN
ijtc-937	69	3	table	table	NOUN
ijtc-937	69	4	2	2	NUM
ijtc-937	69	5	.	.	PUNCT
ijtc-937	69	6	framework	framework	NOUN
ijtc-937	69	7	of	of	ADP
ijtc-937	69	8	the	the	DET
ijtc-937	69	9	research	research	NOUN
ijtc-937	69	10	method	method	NOUN
ijtc-937	69	11	model	model	NOUN
ijtc-937	69	12	and	and	CCONJ
ijtc-937	69	13	research	research	NOUN
ijtc-937	69	14	design	design	NOUN
ijtc-937	69	15	this	this	DET
ijtc-937	69	16	research	research	NOUN
ijtc-937	69	17	uses	use	VERB
ijtc-937	69	18	a	a	DET
ijtc-937	69	19	quantitative	quantitative	ADJ
ijtc-937	69	20	type	type	NOUN
ijtc-937	69	21	of	of	ADP
ijtc-937	69	22	research	research	NOUN
ijtc-937	69	23	with	with	ADP
ijtc-937	69	24	a	a	DET
ijtc-937	69	25	focus	focus	NOUN
ijtc-937	69	26	on	on	ADP
ijtc-937	69	27	explanatory	explanatory	ADJ
ijtc-937	69	28	studies	study	NOUN
ijtc-937	69	29	through	through	ADP
ijtc-937	69	30	causality	causality	NOUN
ijtc-937	69	31	design	design	NOUN
ijtc-937	69	32	to	to	PART
ijtc-937	69	33	explain	explain	VERB
ijtc-937	69	34	causal	causal	ADJ
ijtc-937	69	35	relationships	relationship	NOUN
ijtc-937	69	36	between	between	ADP
ijtc-937	69	37	research	research	NOUN
ijtc-937	69	38	variables	variable	NOUN
ijtc-937	69	39	in	in	ADP
ijtc-937	69	40	order	order	NOUN
ijtc-937	69	41	to	to	PART
ijtc-937	69	42	test	test	VERB
ijtc-937	69	43	hypotheses	hypothesis	NOUN
ijtc-937	69	44	.	.	PUNCT
ijtc-937	70	1	this	this	DET
ijtc-937	70	2	study	study	NOUN
ijtc-937	70	3	unveils	unveil	VERB
ijtc-937	70	4	the	the	DET
ijtc-937	70	5	impact	impact	NOUN
ijtc-937	70	6	of	of	ADP
ijtc-937	70	7	environmental	environmental	ADJ
ijtc-937	70	8	,	,	PUNCT
ijtc-937	70	9	social	social	ADJ
ijtc-937	70	10	,	,	PUNCT
ijtc-937	70	11	and	and	CCONJ
ijtc-937	70	12	governance	governance	NOUN
ijtc-937	70	13	(	(	PUNCT
ijtc-937	70	14	esg	esg	NOUN
ijtc-937	70	15	)	)	PUNCT
ijtc-937	70	16	performance	performance	NOUN
ijtc-937	70	17	on	on	ADP
ijtc-937	70	18	the	the	DET
ijtc-937	70	19	performance	performance	NOUN
ijtc-937	70	20	of	of	ADP
ijtc-937	70	21	companies	company	NOUN
ijtc-937	70	22	,	,	PUNCT
ijtc-937	70	23	with	with	ADP
ijtc-937	70	24	the	the	DET
ijtc-937	70	25	moderating	moderate	VERB
ijtc-937	70	26	role	role	NOUN
ijtc-937	70	27	of	of	ADP
ijtc-937	70	28	earnings	earning	NOUN
ijtc-937	70	29	management	management	NOUN
ijtc-937	70	30	taken	take	VERB
ijtc-937	70	31	into	into	ADP
ijtc-937	70	32	account	account	NOUN
ijtc-937	70	33	.	.	PUNCT
ijtc-937	71	1	population	population	NOUN
ijtc-937	71	2	and	and	CCONJ
ijtc-937	71	3	sample	sample	NOUN
ijtc-937	71	4	selection	selection	NOUN
ijtc-937	71	5	method	method	NOUN
ijtc-937	71	6	the	the	DET
ijtc-937	71	7	research	research	NOUN
ijtc-937	71	8	encompasses	encompass	VERB
ijtc-937	71	9	all	all	DET
ijtc-937	71	10	manufacturing	manufacturing	NOUN
ijtc-937	71	11	enterprises	enterprise	NOUN
ijtc-937	71	12	that	that	PRON
ijtc-937	71	13	are	be	AUX
ijtc-937	71	14	publicly	publicly	ADV
ijtc-937	71	15	listed	list	VERB
ijtc-937	71	16	on	on	ADP
ijtc-937	71	17	the	the	DET
ijtc-937	71	18	indonesia	indonesia	PROPN
ijtc-937	71	19	stock	stock	PROPN
ijtc-937	71	20	exchange	exchange	PROPN
ijtc-937	71	21	(	(	PUNCT
ijtc-937	71	22	idx	idx	PROPN
ijtc-937	71	23	)	)	PUNCT
ijtc-937	71	24	for	for	ADP
ijtc-937	71	25	the	the	DET
ijtc-937	71	26	duration	duration	NOUN
ijtc-937	71	27	spanning	span	VERB
ijtc-937	71	28	from	from	ADP
ijtc-937	71	29	2018	2018	NUM
ijtc-937	71	30	through	through	ADP
ijtc-937	71	31	2022	2022	NUM
ijtc-937	71	32	,	,	PUNCT
ijtc-937	71	33	utilizing	utilize	VERB
ijtc-937	71	34	2017	2017	NUM
ijtc-937	71	35	as	as	ADP
ijtc-937	71	36	the	the	DET
ijtc-937	71	37	baseline	baseline	NOUN
ijtc-937	71	38	year	year	NOUN
ijtc-937	71	39	.	.	PUNCT
ijtc-937	72	1	purposive	purposive	ADJ
ijtc-937	72	2	sampling	sampling	NOUN
ijtc-937	72	3	was	be	AUX
ijtc-937	72	4	chosen	choose	VERB
ijtc-937	72	5	as	as	ADP
ijtc-937	72	6	a	a	DET
ijtc-937	72	7	sample	sample	NOUN
ijtc-937	72	8	selection	selection	NOUN
ijtc-937	72	9	method	method	NOUN
ijtc-937	72	10	for	for	ADP
ijtc-937	72	11	manufacturing	manufacture	VERB
ijtc-937	72	12	companies	company	NOUN
ijtc-937	72	13	that	that	PRON
ijtc-937	72	14	have	have	VERB
ijtc-937	72	15	an	an	DET
ijtc-937	72	16	esg	esg	NOUN
ijtc-937	72	17	index	index	NOUN
ijtc-937	72	18	throughout	throughout	ADP
ijtc-937	72	19	the	the	DET
ijtc-937	72	20	observation	observation	NOUN
ijtc-937	72	21	period	period	NOUN
ijtc-937	72	22	.	.	PUNCT
ijtc-937	73	1	data	datum	NOUN
ijtc-937	73	2	collection	collection	NOUN
ijtc-937	73	3	method	method	NOUN
ijtc-937	73	4	this	this	DET
ijtc-937	73	5	research	research	NOUN
ijtc-937	73	6	uses	use	VERB
ijtc-937	73	7	secondary	secondary	ADJ
ijtc-937	73	8	data	datum	NOUN
ijtc-937	73	9	from	from	ADP
ijtc-937	73	10	the	the	DET
ijtc-937	73	11	esgi	esgi	NOUN
ijtc-937	73	12	dataset	dataset	VERB
ijtc-937	73	13	for	for	ADP
ijtc-937	73	14	manufacturing	manufacturing	NOUN
ijtc-937	73	15	companies	company	NOUN
ijtc-937	73	16	listed	list	VERB
ijtc-937	73	17	on	on	ADP
ijtc-937	73	18	the	the	DET
ijtc-937	73	19	indonesia	indonesia	PROPN
ijtc-937	73	20	stock	stock	PROPN
ijtc-937	73	21	exchange	exchange	PROPN
ijtc-937	73	22	(	(	PUNCT
ijtc-937	73	23	idx	idx	PROPN
ijtc-937	73	24	)	)	PUNCT
ijtc-937	73	25	which	which	PRON
ijtc-937	73	26	have	have	VERB
ijtc-937	73	27	esg	esg	NOUN
ijtc-937	73	28	scores	score	NOUN
ijtc-937	73	29	for	for	ADP
ijtc-937	73	30	the	the	DET
ijtc-937	73	31	last	last	ADJ
ijtc-937	73	32	five	five	NUM
ijtc-937	73	33	years	year	NOUN
ijtc-937	73	34	(	(	PUNCT
ijtc-937	73	35	2018	2018	NUM
ijtc-937	73	36	–	–	PUNCT
ijtc-937	73	37	2022	2022	NUM
ijtc-937	73	38	)	)	PUNCT
ijtc-937	73	39	as	as	ADV
ijtc-937	73	40	well	well	ADV
ijtc-937	73	41	as	as	ADP
ijtc-937	73	42	annual	annual	ADJ
ijtc-937	73	43	reports	report	NOUN
ijtc-937	73	44	from	from	ADP
ijtc-937	73	45	the	the	DET
ijtc-937	73	46	website	website	NOUN
ijtc-937	73	47	www.idx.co.id	www.idx.co.id	PROPN
ijtc-937	73	48	and	and	CCONJ
ijtc-937	73	49	the	the	DET
ijtc-937	73	50	official	official	ADJ
ijtc-937	73	51	websites	website	NOUN
ijtc-937	73	52	of	of	ADP
ijtc-937	73	53	related	related	ADJ
ijtc-937	73	54	companies	company	NOUN
ijtc-937	73	55	.	.	PUNCT
ijtc-937	74	1	for	for	ADP
ijtc-937	74	2	financial	financial	ADJ
ijtc-937	74	3	reports	report	NOUN
ijtc-937	74	4	using	use	VERB
ijtc-937	74	5	foreign	foreign	ADJ
ijtc-937	74	6	currency	currency	NOUN
ijtc-937	74	7	,	,	PUNCT
ijtc-937	74	8	convert	convert	VERB
ijtc-937	74	9	them	they	PRON
ijtc-937	74	10	to	to	ADP
ijtc-937	74	11	local	local	ADJ
ijtc-937	74	12	currency	currency	NOUN
ijtc-937	74	13	according	accord	VERB
ijtc-937	74	14	to	to	ADP
ijtc-937	74	15	the	the	DET
ijtc-937	74	16	selling	selling	NOUN
ijtc-937	74	17	rate	rate	NOUN
ijtc-937	74	18	on	on	ADP
ijtc-937	74	19	the	the	DET
ijtc-937	74	20	official	official	ADJ
ijtc-937	74	21	bank	bank	PROPN
ijtc-937	74	22	indonesia	indonesia	PROPN
ijtc-937	74	23	website	website	NOUN
ijtc-937	74	24	at	at	ADP
ijtc-937	74	25	the	the	DET
ijtc-937	74	26	end	end	NOUN
ijtc-937	74	27	of	of	ADP
ijtc-937	74	28	each	each	DET
ijtc-937	74	29	year	year	NOUN
ijtc-937	74	30	.	.	PUNCT
ijtc-937	75	1	data	datum	NOUN
ijtc-937	75	2	processing	processing	NOUN
ijtc-937	75	3	method	method	NOUN
ijtc-937	75	4	in	in	ADP
ijtc-937	75	5	this	this	DET
ijtc-937	75	6	research	research	NOUN
ijtc-937	75	7	,	,	PUNCT
ijtc-937	75	8	the	the	DET
ijtc-937	75	9	multiple	multiple	ADJ
ijtc-937	75	10	linear	linear	ADJ
ijtc-937	75	11	regression	regression	NOUN
ijtc-937	75	12	method	method	NOUN
ijtc-937	75	13	was	be	AUX
ijtc-937	75	14	used	use	VERB
ijtc-937	75	15	with	with	ADP
ijtc-937	75	16	ibm	ibm	PROPN
ijtc-937	75	17	spss	spss	PROPN
ijtc-937	75	18	statistics	statistic	NOUN
ijtc-937	75	19	25	25	NUM
ijtc-937	75	20	software	software	NOUN
ijtc-937	75	21	.	.	PUNCT
ijtc-937	76	1	this	this	DET
ijtc-937	76	2	method	method	NOUN
ijtc-937	76	3	was	be	AUX
ijtc-937	76	4	applied	apply	VERB
ijtc-937	76	5	to	to	PART
ijtc-937	76	6	find	find	VERB
ijtc-937	76	7	out	out	ADP
ijtc-937	76	8	the	the	DET
ijtc-937	76	9	relationship	relationship	NOUN
ijtc-937	76	10	between	between	ADP
ijtc-937	76	11	the	the	DET
ijtc-937	76	12	variable	variable	NOUN
ijtc-937	76	13	in	in	ADP
ijtc-937	76	14	focus	focus	NOUN
ijtc-937	76	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	76	16	http://www.idx.co.id/	http://www.idx.co.id/	ADP
ijtc-937	76	17	the	the	DET
ijtc-937	76	18	effect	effect	NOUN
ijtc-937	76	19	of	of	ADP
ijtc-937	76	20	environmental	environmental	ADJ
ijtc-937	76	21	,	,	PUNCT
ijtc-937	76	22	social	social	ADJ
ijtc-937	76	23	,	,	PUNCT
ijtc-937	76	24	and	and	CCONJ
ijtc-937	76	25	governance	governance	NOUN
ijtc-937	76	26	(	(	PUNCT
ijtc-937	76	27	esg	esg	PROPN
ijtc-937	76	28	)	)	PUNCT
ijtc-937	76	29	on	on	ADP
ijtc-937	76	30	firm	firm	ADJ
ijtc-937	76	31	performance	performance	NOUN
ijtc-937	76	32	with	with	ADP
ijtc-937	76	33	earnings	earning	NOUN
ijtc-937	76	34	management	management	NOUN
ijtc-937	76	35	as	as	ADP
ijtc-937	76	36	a	a	DET
ijtc-937	76	37	moderation	moderation	NOUN
ijtc-937	76	38	:	:	PUNCT
ijtc-937	76	39	empirical	empirical	ADJ
ijtc-937	76	40	evidence	evidence	NOUN
ijtc-937	76	41	around	around	ADP
ijtc-937	76	42	covid–19	covid–19	NOUN
ijtc-937	76	43	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	76	44	and	and	CCONJ
ijtc-937	76	45	suranta	suranta	VERB
ijtc-937	76	46	851	851	NUM
ijtc-937	76	47	|	|	ADV
ijtc-937	76	48	ilomata	ilomata	PROPN
ijtc-937	76	49	international	international	ADJ
ijtc-937	76	50	journal	journal	NOUN
ijtc-937	76	51	of	of	ADP
ijtc-937	76	52	tax	tax	PROPN
ijtc-937	76	53	&	&	CCONJ
ijtc-937	76	54	accounting	accounting	PROPN
ijtc-937	76	55	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	76	56	(	(	PUNCT
ijtc-937	76	57	dependent	dependent	ADJ
ijtc-937	76	58	variable	variable	NOUN
ijtc-937	76	59	)	)	PUNCT
ijtc-937	76	60	and	and	CCONJ
ijtc-937	76	61	other	other	ADJ
ijtc-937	76	62	variables	variable	NOUN
ijtc-937	76	63	that	that	PRON
ijtc-937	76	64	function	function	VERB
ijtc-937	76	65	as	as	ADP
ijtc-937	76	66	predictors	predictor	NOUN
ijtc-937	76	67	or	or	CCONJ
ijtc-937	76	68	factors	factor	NOUN
ijtc-937	76	69	that	that	PRON
ijtc-937	76	70	influence	influence	VERB
ijtc-937	76	71	the	the	DET
ijtc-937	76	72	focus	focus	NOUN
ijtc-937	76	73	variable	variable	NOUN
ijtc-937	76	74	.	.	PUNCT
ijtc-937	77	1	definition	definition	NOUN
ijtc-937	77	2	operational	operational	ADJ
ijtc-937	77	3	and	and	CCONJ
ijtc-937	77	4	variable	variable	ADJ
ijtc-937	77	5	measurement	measurement	NOUN
ijtc-937	77	6	table	table	NOUN
ijtc-937	77	7	3	3	NUM
ijtc-937	77	8	describe	describe	VERB
ijtc-937	77	9	the	the	DET
ijtc-937	77	10	process	process	NOUN
ijtc-937	77	11	of	of	ADP
ijtc-937	77	12	operationalizing	operationalizing	NOUN
ijtc-937	77	13	and	and	CCONJ
ijtc-937	77	14	measurement	measurement	VERB
ijtc-937	77	15	the	the	DET
ijtc-937	77	16	study	study	NOUN
ijtc-937	77	17	variables	variable	VERB
ijtc-937	77	18	variables	variable	NOUN
ijtc-937	77	19	measurement	measurement	NOUN
ijtc-937	77	20	sources	source	NOUN
ijtc-937	77	21	dependent	dependent	ADJ
ijtc-937	77	22	variable	variable	ADJ
ijtc-937	77	23	roa	roa	PROPN
ijtc-937	77	24	roa	roa	PROPN
ijtc-937	77	25	=	=	PROPN
ijtc-937	77	26	niit	niit	PROPN
ijtc-937	77	27	/	/	SYM
ijtc-937	78	1	tait-1	tait-1	NUM
ijtc-937	78	2	(	(	PUNCT
ijtc-937	78	3	marietza	marietza	NOUN
ijtc-937	78	4	et	et	PROPN
ijtc-937	78	5	al	al	PROPN
ijtc-937	78	6	.	.	PROPN
ijtc-937	78	7	,	,	PUNCT
ijtc-937	78	8	2020	2020	NUM
ijtc-937	78	9	)	)	PUNCT
ijtc-937	78	10	roe	roe	PROPN
ijtc-937	78	11	roe	roe	PROPN
ijtc-937	78	12	=	=	PROPN
ijtc-937	78	13	niit	niit	PROPN
ijtc-937	78	14	/	/	SYM
ijtc-937	78	15	teit	teit	PROPN
ijtc-937	78	16	(	(	PUNCT
ijtc-937	78	17	alareeni	alareeni	PROPN
ijtc-937	78	18	&	&	CCONJ
ijtc-937	78	19	hamdan	hamdan	PROPN
ijtc-937	78	20	,	,	PUNCT
ijtc-937	78	21	2020	2020	NUM
ijtc-937	78	22	)	)	PUNCT
ijtc-937	79	1	tobin	tobin	PROPN
ijtc-937	79	2	’s	’s	PART
ijtc-937	79	3	q	q	X
ijtc-937	79	4	(	(	PUNCT
ijtc-937	79	5	bv	bv	PROPN
ijtc-937	79	6	of	of	ADP
ijtc-937	79	7	assetsit	assetsit	NOUN
ijtc-937	79	8	–	–	PUNCT
ijtc-937	79	9	bv	bv	PROPN
ijtc-937	79	10	of	of	ADP
ijtc-937	79	11	equityit	equityit	NOUN
ijtc-937	79	12	–	–	PUNCT
ijtc-937	79	13	mv	mv	PROPN
ijtc-937	79	14	of	of	ADP
ijtc-937	79	15	equityit	equityit	NOUN
ijtc-937	79	16	)	)	PUNCT
ijtc-937	79	17	/	/	SYM
ijtc-937	79	18	tait	tait	X
ijtc-937	79	19	(	(	PUNCT
ijtc-937	79	20	chancharat	chancharat	NOUN
ijtc-937	79	21	&	&	CCONJ
ijtc-937	79	22	kumpamool	kumpamool	PROPN
ijtc-937	79	23	,	,	PUNCT
ijtc-937	79	24	2022	2022	NUM
ijtc-937	79	25	)	)	PUNCT
ijtc-937	79	26	independent	independent	ADJ
ijtc-937	79	27	variable	variable	ADJ
ijtc-937	79	28	esg	esg	PROPN
ijtc-937	79	29	score	score	NOUN
ijtc-937	79	30	level	level	NOUN
ijtc-937	79	31	of	of	ADP
ijtc-937	79	32	esg	esg	PROPN
ijtc-937	79	33	score	score	NOUN
ijtc-937	79	34	esgi	esgi	NOUN
ijtc-937	79	35	dataset	dataset	VERB
ijtc-937	79	36	moderating	moderate	VERB
ijtc-937	79	37	variable	variable	ADJ
ijtc-937	79	38	earnings	earning	NOUN
ijtc-937	79	39	management	management	NOUN
ijtc-937	79	40	(	(	PUNCT
ijtc-937	79	41	dac	dac	PROPN
ijtc-937	79	42	)	)	PUNCT
ijtc-937	79	43	the	the	DET
ijtc-937	79	44	modified	modify	VERB
ijtc-937	79	45	by	by	ADP
ijtc-937	79	46	jones	jones	PROPN
ijtc-937	79	47	(	(	PUNCT
ijtc-937	79	48	1	1	NUM
ijtc-937	79	49	)	)	PUNCT
ijtc-937	79	50	tacit	tacit	NOUN
ijtc-937	79	51	=	=	SYM
ijtc-937	79	52	niit	niit	X
ijtc-937	79	53	cfoit	cfoit	PROPN
ijtc-937	79	54	(	(	PUNCT
ijtc-937	79	55	2	2	X
ijtc-937	79	56	)	)	PUNCT
ijtc-937	79	57	tacit	tacit	NOUN
ijtc-937	79	58	/	/	PUNCT
ijtc-937	79	59	tat-1	tat-1	PUNCT
ijtc-937	79	60	=	=	SYM
ijtc-937	79	61	β1	β1	PROPN
ijtc-937	79	62	(	(	PUNCT
ijtc-937	79	63	1	1	NUM
ijtc-937	79	64	/	/	SYM
ijtc-937	79	65	tait	tait	X
ijtc-937	79	66	)	)	PUNCT
ijtc-937	80	1	+	+	CCONJ
ijtc-937	80	2	β2	β2	NOUN
ijtc-937	80	3	(	(	PUNCT
ijtc-937	80	4	δsalesit	δsalesit	NOUN
ijtc-937	80	5	/	/	SYM
ijtc-937	80	6	tat-1	tat-1	NUM
ijtc-937	80	7	)	)	PUNCT
ijtc-937	80	8	+	+	CCONJ
ijtc-937	80	9	β3	β3	ADJ
ijtc-937	80	10	(	(	PUNCT
ijtc-937	80	11	ppeit	ppeit	NOUN
ijtc-937	80	12	/	/	SYM
ijtc-937	80	13	tat-1	tat-1	NUM
ijtc-937	80	14	)	)	PUNCT
ijtc-937	80	15	+	+	CCONJ
ijtc-937	80	16	εit	εit	VERB
ijtc-937	80	17	(	(	PUNCT
ijtc-937	80	18	3	3	X
ijtc-937	80	19	)	)	PUNCT
ijtc-937	80	20	nda	nda	NOUN
ijtc-937	80	21	=	=	SYM
ijtc-937	80	22	β1	β1	PROPN
ijtc-937	80	23	(	(	PUNCT
ijtc-937	80	24	1	1	NUM
ijtc-937	80	25	/	/	SYM
ijtc-937	80	26	tait	tait	X
ijtc-937	80	27	)	)	PUNCT
ijtc-937	81	1	+	+	CCONJ
ijtc-937	81	2	β2	β2	NOUN
ijtc-937	81	3	(	(	PUNCT
ijtc-937	81	4	δsalesit	δsalesit	NOUN
ijtc-937	81	5	–	–	PUNCT
ijtc-937	81	6	δrecit	δrecit	NOUN
ijtc-937	81	7	/	/	SYM
ijtc-937	81	8	tat-1	tat-1	NUM
ijtc-937	81	9	)	)	PUNCT
ijtc-937	81	10	+	+	CCONJ
ijtc-937	81	11	β3	β3	ADJ
ijtc-937	81	12	(	(	PUNCT
ijtc-937	81	13	ppeit	ppeit	NOUN
ijtc-937	81	14	/	/	SYM
ijtc-937	81	15	tat-1	tat-1	NUM
ijtc-937	81	16	)	)	PUNCT
ijtc-937	81	17	+	+	CCONJ
ijtc-937	81	18	εit	εit	VERB
ijtc-937	81	19	(	(	PUNCT
ijtc-937	81	20	4	4	NUM
ijtc-937	81	21	)	)	PUNCT
ijtc-937	81	22	dacit	dacit	NOUN
ijtc-937	81	23	=	=	SYM
ijtc-937	81	24	(	(	PUNCT
ijtc-937	81	25	tacit	tacit	NOUN
ijtc-937	81	26	/	/	SYM
ijtc-937	81	27	tat-1	tat-1	NOUN
ijtc-937	81	28	)	)	PUNCT
ijtc-937	81	29	ndait	ndait	NOUN
ijtc-937	81	30	(	(	PUNCT
ijtc-937	81	31	sabrina	sabrina	PROPN
ijtc-937	81	32	et	et	PROPN
ijtc-937	81	33	al	al	PROPN
ijtc-937	81	34	.	.	PROPN
ijtc-937	81	35	,	,	PUNCT
ijtc-937	81	36	2020	2020	NUM
ijtc-937	81	37	)	)	PUNCT
ijtc-937	81	38	control	control	VERB
ijtc-937	81	39	variable	variable	ADJ
ijtc-937	81	40	covid19	covid19	NOUN
ijtc-937	81	41	dummy	dummy	NOUN
ijtc-937	81	42	,	,	PUNCT
ijtc-937	81	43	variable	variable	NOUN
ijtc-937	81	44	(	(	PUNCT
ijtc-937	81	45	0	0	NUM
ijtc-937	81	46	)	)	PUNCT
ijtc-937	81	47	for	for	ADP
ijtc-937	81	48	before	before	ADP
ijtc-937	81	49	pandemic	pandemic	ADJ
ijtc-937	81	50	covid	covid	PROPN
ijtc-937	81	51	19	19	NUM
ijtc-937	81	52	and	and	CCONJ
ijtc-937	81	53	(	(	PUNCT
ijtc-937	81	54	1	1	NUM
ijtc-937	81	55	)	)	PUNCT
ijtc-937	81	56	for	for	ADP
ijtc-937	81	57	during	during	ADP
ijtc-937	81	58	the	the	DET
ijtc-937	81	59	pandemic	pandemic	ADJ
ijtc-937	81	60	(	(	PUNCT
ijtc-937	81	61	aqabna	aqabna	NOUN
ijtc-937	81	62	et	et	PROPN
ijtc-937	81	63	al	al	PROPN
ijtc-937	81	64	.	.	PROPN
ijtc-937	81	65	,	,	PUNCT
ijtc-937	81	66	2023	2023	NUM
ijtc-937	81	67	)	)	PUNCT
ijtc-937	81	68	big	big	ADJ
ijtc-937	81	69	4	4	NUM
ijtc-937	81	70	dummy	dummy	ADJ
ijtc-937	81	71	variable	variable	NOUN
ijtc-937	81	72	(	(	PUNCT
ijtc-937	81	73	1	1	NUM
ijtc-937	81	74	)	)	PUNCT
ijtc-937	81	75	for	for	ADP
ijtc-937	81	76	companies	company	NOUN
ijtc-937	81	77	audited	audit	VERB
ijtc-937	81	78	by	by	ADP
ijtc-937	81	79	the	the	DET
ijtc-937	81	80	big	big	ADJ
ijtc-937	81	81	4	4	NUM
ijtc-937	81	82	{	{	PUNCT
ijtc-937	81	83	pwc	pwc	PROPN
ijtc-937	81	84	,	,	PUNCT
ijtc-937	81	85	deloitte	deloitte	PROPN
ijtc-937	81	86	,	,	PUNCT
ijtc-937	81	87	ey	ey	PROPN
ijtc-937	81	88	,	,	PUNCT
ijtc-937	81	89	and	and	CCONJ
ijtc-937	81	90	kpmg	kpmg	PROPN
ijtc-937	81	91	}	}	PUNCT
ijtc-937	81	92	and	and	CCONJ
ijtc-937	81	93	(	(	PUNCT
ijtc-937	81	94	0	0	NUM
ijtc-937	81	95	)	)	PUNCT
ijtc-937	81	96	for	for	ADP
ijtc-937	81	97	otherwise	otherwise	ADV
ijtc-937	81	98	.	.	PUNCT
ijtc-937	82	1	(	(	PUNCT
ijtc-937	82	2	hamdan	hamdan	PROPN
ijtc-937	82	3	et	et	PROPN
ijtc-937	82	4	al	al	PROPN
ijtc-937	82	5	.	.	PROPN
ijtc-937	82	6	,	,	PUNCT
ijtc-937	82	7	2017	2017	NUM
ijtc-937	82	8	)	)	PUNCT
ijtc-937	82	9	leverage	leverage	NOUN
ijtc-937	82	10	lev	lev	NOUN
ijtc-937	82	11	=	=	SYM
ijtc-937	82	12	total	total	NOUN
ijtc-937	82	13	liabilitiesit	liabilitiesit	NOUN
ijtc-937	82	14	/	/	SYM
ijtc-937	82	15	total	total	ADJ
ijtc-937	82	16	assetsit	assetsit	NOUN
ijtc-937	82	17	(	(	PUNCT
ijtc-937	82	18	ruchiatna	ruchiatna	PROPN
ijtc-937	82	19	et	et	PROPN
ijtc-937	82	20	al	al	PROPN
ijtc-937	82	21	.	.	PROPN
ijtc-937	82	22	,	,	PUNCT
ijtc-937	82	23	2020	2020	NUM
ijtc-937	82	24	)	)	PUNCT
ijtc-937	82	25	firm	firm	ADJ
ijtc-937	82	26	size	size	NOUN
ijtc-937	82	27	fsize	fsize	NOUN
ijtc-937	82	28	=	=	SYM
ijtc-937	82	29	ln	ln	ADJ
ijtc-937	82	30	(	(	PUNCT
ijtc-937	82	31	total	total	ADJ
ijtc-937	82	32	assetsit	assetsit	NOUN
ijtc-937	82	33	)	)	PUNCT
ijtc-937	82	34	(	(	PUNCT
ijtc-937	82	35	suranta	suranta	VERB
ijtc-937	82	36	et	et	PROPN
ijtc-937	82	37	al	al	PROPN
ijtc-937	82	38	.	.	PROPN
ijtc-937	82	39	,	,	PUNCT
ijtc-937	82	40	2014	2014	NUM
ijtc-937	82	41	)	)	PUNCT
ijtc-937	82	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	82	43	the	the	DET
ijtc-937	82	44	effect	effect	NOUN
ijtc-937	82	45	of	of	ADP
ijtc-937	82	46	environmental	environmental	ADJ
ijtc-937	82	47	,	,	PUNCT
ijtc-937	82	48	social	social	ADJ
ijtc-937	82	49	,	,	PUNCT
ijtc-937	82	50	and	and	CCONJ
ijtc-937	82	51	governance	governance	NOUN
ijtc-937	82	52	(	(	PUNCT
ijtc-937	82	53	esg	esg	PROPN
ijtc-937	82	54	)	)	PUNCT
ijtc-937	82	55	on	on	ADP
ijtc-937	82	56	firm	firm	ADJ
ijtc-937	82	57	performance	performance	NOUN
ijtc-937	82	58	with	with	ADP
ijtc-937	82	59	earnings	earning	NOUN
ijtc-937	82	60	management	management	NOUN
ijtc-937	82	61	as	as	ADP
ijtc-937	82	62	a	a	DET
ijtc-937	82	63	moderation	moderation	NOUN
ijtc-937	82	64	:	:	PUNCT
ijtc-937	82	65	empirical	empirical	ADJ
ijtc-937	82	66	evidence	evidence	NOUN
ijtc-937	82	67	around	around	ADP
ijtc-937	82	68	covid–19	covid–19	NOUN
ijtc-937	82	69	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	82	70	and	and	CCONJ
ijtc-937	82	71	suranta	suranta	VERB
ijtc-937	82	72	852	852	NUM
ijtc-937	82	73	|	|	ADV
ijtc-937	82	74	ilomata	ilomata	NOUN
ijtc-937	82	75	international	international	ADJ
ijtc-937	82	76	journal	journal	NOUN
ijtc-937	82	77	of	of	ADP
ijtc-937	82	78	tax	tax	PROPN
ijtc-937	82	79	&	&	CCONJ
ijtc-937	82	80	accounting	accounting	PROPN
ijtc-937	82	81	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	82	82	result	result	NOUN
ijtc-937	82	83	and	and	CCONJ
ijtc-937	82	84	discussion	discussion	NOUN
ijtc-937	82	85	following	follow	VERB
ijtc-937	82	86	the	the	DET
ijtc-937	82	87	application	application	NOUN
ijtc-937	82	88	of	of	ADP
ijtc-937	82	89	specific	specific	ADJ
ijtc-937	82	90	purposive	purposive	ADJ
ijtc-937	82	91	sampling	sampling	NOUN
ijtc-937	82	92	criteria	criterion	NOUN
ijtc-937	82	93	,	,	PUNCT
ijtc-937	82	94	a	a	DET
ijtc-937	82	95	dataset	dataset	NOUN
ijtc-937	82	96	comprising	comprise	VERB
ijtc-937	82	97	120	120	NUM
ijtc-937	82	98	observations	observation	NOUN
ijtc-937	82	99	was	be	AUX
ijtc-937	82	100	compiled	compile	VERB
ijtc-937	82	101	.	.	PUNCT
ijtc-937	83	1	these	these	DET
ijtc-937	83	2	observations	observation	NOUN
ijtc-937	83	3	were	be	AUX
ijtc-937	83	4	drawn	draw	VERB
ijtc-937	83	5	from	from	ADP
ijtc-937	83	6	a	a	DET
ijtc-937	83	7	pool	pool	NOUN
ijtc-937	83	8	of	of	ADP
ijtc-937	83	9	22	22	NUM
ijtc-937	83	10	manufacturing	manufacturing	NOUN
ijtc-937	83	11	firms	firm	NOUN
ijtc-937	83	12	that	that	PRON
ijtc-937	83	13	are	be	AUX
ijtc-937	83	14	listed	list	VERB
ijtc-937	83	15	on	on	ADP
ijtc-937	83	16	the	the	DET
ijtc-937	83	17	indonesia	indonesia	PROPN
ijtc-937	83	18	stock	stock	PROPN
ijtc-937	83	19	exchange	exchange	PROPN
ijtc-937	83	20	(	(	PUNCT
ijtc-937	83	21	idx	idx	PROPN
ijtc-937	83	22	)	)	PUNCT
ijtc-937	83	23	and	and	CCONJ
ijtc-937	83	24	maintained	maintain	VERB
ijtc-937	83	25	a	a	DET
ijtc-937	83	26	consistent	consistent	ADJ
ijtc-937	83	27	esg	esg	NOUN
ijtc-937	83	28	index	index	NOUN
ijtc-937	83	29	throughout	throughout	ADP
ijtc-937	83	30	the	the	DET
ijtc-937	83	31	observational	observational	ADJ
ijtc-937	83	32	span	span	NOUN
ijtc-937	83	33	of	of	ADP
ijtc-937	83	34	2018	2018	NUM
ijtc-937	83	35	to	to	ADP
ijtc-937	83	36	2022	2022	NUM
ijtc-937	83	37	.	.	PUNCT
ijtc-937	84	1	descriptive	descriptive	ADJ
ijtc-937	84	2	statistics	statistic	NOUN
ijtc-937	84	3	the	the	DET
ijtc-937	84	4	outcomes	outcome	NOUN
ijtc-937	84	5	of	of	ADP
ijtc-937	84	6	the	the	DET
ijtc-937	84	7	descriptive	descriptive	ADJ
ijtc-937	84	8	analysis	analysis	NOUN
ijtc-937	84	9	pertaining	pertain	VERB
ijtc-937	84	10	to	to	ADP
ijtc-937	84	11	the	the	DET
ijtc-937	84	12	dependent	dependent	ADJ
ijtc-937	84	13	variable	variable	NOUN
ijtc-937	84	14	,	,	PUNCT
ijtc-937	84	15	independent	independent	ADJ
ijtc-937	84	16	variable	variable	NOUN
ijtc-937	84	17	,	,	PUNCT
ijtc-937	84	18	and	and	CCONJ
ijtc-937	84	19	control	control	NOUN
ijtc-937	84	20	variables	variable	NOUN
ijtc-937	84	21	within	within	ADP
ijtc-937	84	22	this	this	DET
ijtc-937	84	23	research	research	NOUN
ijtc-937	84	24	are	be	AUX
ijtc-937	84	25	presented	present	VERB
ijtc-937	84	26	in	in	ADP
ijtc-937	84	27	the	the	DET
ijtc-937	84	28	subsequent	subsequent	ADJ
ijtc-937	84	29	table	table	NOUN
ijtc-937	84	30	:	:	PUNCT
ijtc-937	84	31	table	table	NOUN
ijtc-937	84	32	4	4	NUM
ijtc-937	84	33	descriptive	descriptive	ADJ
ijtc-937	84	34	statistics	statistic	NOUN
ijtc-937	84	35	of	of	ADP
ijtc-937	84	36	dependent	dependent	ADJ
ijtc-937	84	37	,	,	PUNCT
ijtc-937	84	38	independent	independent	ADJ
ijtc-937	84	39	,	,	PUNCT
ijtc-937	84	40	and	and	CCONJ
ijtc-937	84	41	control	control	NOUN
ijtc-937	84	42	variables	variable	NOUN
ijtc-937	84	43	minimum	minimum	ADJ
ijtc-937	84	44	maximum	maximum	ADJ
ijtc-937	84	45	mean	mean	NOUN
ijtc-937	84	46	standard	standard	ADJ
ijtc-937	84	47	deviation	deviation	NOUN
ijtc-937	84	48	before	before	ADP
ijtc-937	84	49	pandemic	pandemic	ADJ
ijtc-937	84	50	during	during	ADP
ijtc-937	84	51	pandemic	pandemic	ADJ
ijtc-937	84	52	roa	roa	NOUN
ijtc-937	84	53	−0.030	−0.030	NOUN
ijtc-937	84	54	0.467	0.467	NUM
ijtc-937	84	55	0.098	0.098	NUM
ijtc-937	84	56	0.085	0.085	NUM
ijtc-937	84	57	0.107	0.107	NUM
ijtc-937	84	58	0.095	0.095	NUM
ijtc-937	84	59	roe	roe	NOUN
ijtc-937	84	60	−0.146	−0.146	PROPN
ijtc-937	84	61	1.451	1.451	NUM
ijtc-937	84	62	0.398	0.398	NUM
ijtc-937	84	63	0.514	0.514	NUM
ijtc-937	84	64	1.249	1.249	NUM
ijtc-937	84	65	0.185	0.185	NUM
ijtc-937	84	66	tobin	tobin	NOUN
ijtc-937	84	67	's	's	PART
ijtc-937	84	68	q	q	NOUN
ijtc-937	84	69	0.677	0.677	NUM
ijtc-937	84	70	18.355	18.355	NUM
ijtc-937	84	71	2.636	2.636	NUM
ijtc-937	84	72	2.858	2.858	NUM
ijtc-937	84	73	3.149	3.149	NUM
ijtc-937	84	74	2.508	2.508	NUM
ijtc-937	84	75	esg	esg	NOUN
ijtc-937	84	76	1.000	1.000	NUM
ijtc-937	84	77	4.000	4.000	NUM
ijtc-937	84	78	1.892	1.892	NUM
ijtc-937	84	79	0.951	0.951	NUM
ijtc-937	84	80	1.750	1.750	NUM
ijtc-937	84	81	1.927	1.927	NUM
ijtc-937	84	82	dac	dac	PROPN
ijtc-937	84	83	−0.462	−0.462	PROPN
ijtc-937	84	84	0.370	0.370	NUM
ijtc-937	84	85	0.013	0.013	NUM
ijtc-937	84	86	0.120	0.120	NUM
ijtc-937	84	87	0.020	0.020	NUM
ijtc-937	84	88	0.012	0.012	NUM
ijtc-937	84	89	covid19	covid19	NOUN
ijtc-937	84	90	−14.035	−14.035	NOUN
ijtc-937	84	91	18.401	18.401	NUM
ijtc-937	85	1	0.697	0.697	NUM
ijtc-937	85	2	4.692	4.692	NUM
ijtc-937	85	3	0.910	0.910	NUM
ijtc-937	85	4	0.644	0.644	NUM
ijtc-937	85	5	big4	big4	NOUN
ijtc-937	85	6	0.000	0.000	NUM
ijtc-937	85	7	1.000	1.000	NUM
ijtc-937	85	8	0.600	0.600	NUM
ijtc-937	85	9	0.492	0.492	NUM
ijtc-937	85	10	0.000	0.000	NUM
ijtc-937	85	11	0.750	0.750	NUM
ijtc-937	85	12	fsize	fsize	NOUN
ijtc-937	85	13	0.000	0.000	NUM
ijtc-937	85	14	1.000	1.000	NUM
ijtc-937	85	15	0.833	0.833	NUM
ijtc-937	85	16	0.374	0.374	NUM
ijtc-937	85	17	0.833	0.833	NUM
ijtc-937	85	18	0.833	0.833	NUM
ijtc-937	85	19	lev	lev	NOUN
ijtc-937	85	20	28.836	28.836	NUM
ijtc-937	85	21	33.655	33.655	NUM
ijtc-937	85	22	31.173	31.173	NUM
ijtc-937	85	23	0.999	0.999	NUM
ijtc-937	85	24	30.998	30.998	NUM
ijtc-937	85	25	31.217	31.217	NUM
ijtc-937	85	26	source	source	NOUN
ijtc-937	85	27	:	:	PUNCT
ijtc-937	85	28	secondary	secondary	ADJ
ijtc-937	85	29	data	datum	NOUN
ijtc-937	85	30	that	that	PRON
ijtc-937	85	31	has	have	AUX
ijtc-937	85	32	been	be	AUX
ijtc-937	85	33	processed	process	VERB
ijtc-937	85	34	in	in	ADP
ijtc-937	85	35	2023	2023	NUM
ijtc-937	85	36	presented	present	VERB
ijtc-937	85	37	within	within	ADP
ijtc-937	85	38	table	table	NOUN
ijtc-937	85	39	4	4	NUM
ijtc-937	85	40	,	,	PUNCT
ijtc-937	85	41	we	we	PRON
ijtc-937	85	42	find	find	VERB
ijtc-937	85	43	the	the	DET
ijtc-937	85	44	descriptive	descriptive	ADJ
ijtc-937	85	45	statistics	statistic	NOUN
ijtc-937	85	46	outlining	outline	VERB
ijtc-937	85	47	the	the	DET
ijtc-937	85	48	parameters	parameter	NOUN
ijtc-937	85	49	for	for	ADP
ijtc-937	85	50	the	the	DET
ijtc-937	85	51	dependent	dependent	ADJ
ijtc-937	85	52	,	,	PUNCT
ijtc-937	85	53	independent	independent	ADJ
ijtc-937	85	54	,	,	PUNCT
ijtc-937	85	55	and	and	CCONJ
ijtc-937	85	56	control	control	NOUN
ijtc-937	85	57	variables	variable	NOUN
ijtc-937	85	58	within	within	ADP
ijtc-937	85	59	the	the	DET
ijtc-937	85	60	observed	observed	ADJ
ijtc-937	85	61	dataset	dataset	NOUN
ijtc-937	85	62	.	.	PUNCT
ijtc-937	86	1	in	in	ADP
ijtc-937	86	2	terms	term	NOUN
ijtc-937	86	3	of	of	ADP
ijtc-937	86	4	return	return	NOUN
ijtc-937	86	5	on	on	ADP
ijtc-937	86	6	assets	asset	NOUN
ijtc-937	86	7	(	(	PUNCT
ijtc-937	86	8	roa	roa	NOUN
ijtc-937	86	9	)	)	PUNCT
ijtc-937	86	10	,	,	PUNCT
ijtc-937	86	11	as	as	SCONJ
ijtc-937	86	12	showcased	showcase	VERB
ijtc-937	86	13	in	in	ADP
ijtc-937	86	14	table	table	NOUN
ijtc-937	86	15	4	4	NUM
ijtc-937	86	16	,	,	PUNCT
ijtc-937	86	17	the	the	DET
ijtc-937	86	18	data	datum	NOUN
ijtc-937	86	19	portrays	portray	VERB
ijtc-937	86	20	a	a	DET
ijtc-937	86	21	spectrum	spectrum	NOUN
ijtc-937	86	22	of	of	ADP
ijtc-937	86	23	roa	roa	PROPN
ijtc-937	86	24	values	value	NOUN
ijtc-937	86	25	ranging	range	VERB
ijtc-937	86	26	from	from	ADP
ijtc-937	86	27	-0.030	-0.030	PROPN
ijtc-937	86	28	to	to	ADP
ijtc-937	86	29	0.467	0.467	NUM
ijtc-937	86	30	,	,	PUNCT
ijtc-937	86	31	with	with	ADP
ijtc-937	86	32	a	a	DET
ijtc-937	86	33	mean	mean	ADJ
ijtc-937	86	34	value	value	NOUN
ijtc-937	86	35	of	of	ADP
ijtc-937	86	36	0.098	0.098	NUM
ijtc-937	86	37	.	.	PUNCT
ijtc-937	87	1	the	the	DET
ijtc-937	87	2	standard	standard	ADJ
ijtc-937	87	3	deviation	deviation	NOUN
ijtc-937	87	4	for	for	ADP
ijtc-937	87	5	roa	roa	PROPN
ijtc-937	87	6	is	be	AUX
ijtc-937	87	7	0.085	0.085	NUM
ijtc-937	87	8	,	,	PUNCT
ijtc-937	87	9	implying	imply	VERB
ijtc-937	87	10	a	a	DET
ijtc-937	87	11	relatively	relatively	ADV
ijtc-937	87	12	restrained	restrained	ADJ
ijtc-937	87	13	extent	extent	NOUN
ijtc-937	87	14	of	of	ADP
ijtc-937	87	15	diversity	diversity	NOUN
ijtc-937	87	16	within	within	ADP
ijtc-937	87	17	the	the	DET
ijtc-937	87	18	roa	roa	PROPN
ijtc-937	87	19	variable	variable	NOUN
ijtc-937	87	20	dataset	dataset	NOUN
ijtc-937	87	21	.	.	PUNCT
ijtc-937	88	1	notably	notably	ADV
ijtc-937	88	2	,	,	PUNCT
ijtc-937	88	3	the	the	DET
ijtc-937	88	4	table	table	NOUN
ijtc-937	88	5	underscores	underscore	VERB
ijtc-937	88	6	the	the	DET
ijtc-937	88	7	phenomenon	phenomenon	NOUN
ijtc-937	88	8	of	of	ADP
ijtc-937	88	9	reduced	reduce	VERB
ijtc-937	88	10	roa	roa	PROPN
ijtc-937	88	11	levels	level	NOUN
ijtc-937	88	12	among	among	ADP
ijtc-937	88	13	companies	company	NOUN
ijtc-937	88	14	in	in	ADP
ijtc-937	88	15	the	the	DET
ijtc-937	88	16	study	study	NOUN
ijtc-937	88	17	sample	sample	NOUN
ijtc-937	88	18	during	during	ADP
ijtc-937	88	19	the	the	DET
ijtc-937	88	20	covid-19	covid-19	PROPN
ijtc-937	88	21	period	period	NOUN
ijtc-937	88	22	.	.	PUNCT
ijtc-937	89	1	in	in	ADP
ijtc-937	89	2	the	the	DET
ijtc-937	89	3	context	context	NOUN
ijtc-937	89	4	of	of	ADP
ijtc-937	89	5	return	return	NOUN
ijtc-937	89	6	on	on	ADP
ijtc-937	89	7	equity	equity	NOUN
ijtc-937	89	8	(	(	PUNCT
ijtc-937	89	9	roe	roe	PROPN
ijtc-937	89	10	)	)	PUNCT
ijtc-937	89	11	,	,	PUNCT
ijtc-937	89	12	the	the	DET
ijtc-937	89	13	table	table	NOUN
ijtc-937	89	14	displays	display	VERB
ijtc-937	89	15	a	a	DET
ijtc-937	89	16	range	range	NOUN
ijtc-937	89	17	of	of	ADP
ijtc-937	89	18	values	value	NOUN
ijtc-937	89	19	,	,	PUNCT
ijtc-937	89	20	featuring	feature	VERB
ijtc-937	89	21	the	the	DET
ijtc-937	89	22	lowest	low	ADJ
ijtc-937	89	23	recorded	record	VERB
ijtc-937	89	24	observation	observation	NOUN
ijtc-937	89	25	at	at	ADP
ijtc-937	89	26	-0.146	-0.146	PROPN
ijtc-937	89	27	,	,	PUNCT
ijtc-937	89	28	the	the	DET
ijtc-937	89	29	highest	high	ADJ
ijtc-937	89	30	value	value	NOUN
ijtc-937	89	31	at	at	ADP
ijtc-937	89	32	1.451	1.451	NUM
ijtc-937	89	33	,	,	PUNCT
ijtc-937	89	34	and	and	CCONJ
ijtc-937	89	35	an	an	DET
ijtc-937	89	36	average	average	NOUN
ijtc-937	89	37	of	of	ADP
ijtc-937	89	38	0.398	0.398	NUM
ijtc-937	89	39	.	.	PUNCT
ijtc-937	90	1	the	the	DET
ijtc-937	90	2	standard	standard	ADJ
ijtc-937	90	3	deviation	deviation	NOUN
ijtc-937	90	4	associated	associate	VERB
ijtc-937	90	5	with	with	ADP
ijtc-937	90	6	the	the	DET
ijtc-937	90	7	roe	roe	PROPN
ijtc-937	90	8	variable	variable	NOUN
ijtc-937	90	9	stands	stand	VERB
ijtc-937	90	10	at	at	ADP
ijtc-937	90	11	0.514	0.514	NUM
ijtc-937	90	12	,	,	PUNCT
ijtc-937	90	13	indicating	indicate	VERB
ijtc-937	90	14	a	a	DET
ijtc-937	90	15	heightened	heightened	ADJ
ijtc-937	90	16	level	level	NOUN
ijtc-937	90	17	of	of	ADP
ijtc-937	90	18	fluctuation	fluctuation	NOUN
ijtc-937	90	19	within	within	ADP
ijtc-937	90	20	the	the	DET
ijtc-937	90	21	roe	roe	NOUN
ijtc-937	90	22	values	value	NOUN
ijtc-937	90	23	across	across	ADP
ijtc-937	90	24	the	the	DET
ijtc-937	90	25	study	study	NOUN
ijtc-937	90	26	observations	observation	NOUN
ijtc-937	90	27	.	.	PUNCT
ijtc-937	91	1	correspondingly	correspondingly	ADV
ijtc-937	91	2	,	,	PUNCT
ijtc-937	91	3	the	the	DET
ijtc-937	91	4	table	table	NOUN
ijtc-937	91	5	reflects	reflect	VERB
ijtc-937	91	6	the	the	DET
ijtc-937	91	7	substantial	substantial	ADJ
ijtc-937	91	8	decline	decline	NOUN
ijtc-937	91	9	in	in	ADP
ijtc-937	91	10	roe	roe	NOUN
ijtc-937	91	11	during	during	ADP
ijtc-937	91	12	the	the	DET
ijtc-937	91	13	covid-19	covid-19	PROPN
ijtc-937	91	14	period	period	NOUN
ijtc-937	91	15	.	.	PUNCT
ijtc-937	92	1	further	far	ADV
ijtc-937	92	2	,	,	PUNCT
ijtc-937	92	3	the	the	DET
ijtc-937	92	4	table	table	NOUN
ijtc-937	92	5	unveils	unveil	VERB
ijtc-937	92	6	insights	insight	NOUN
ijtc-937	92	7	into	into	ADP
ijtc-937	92	8	tobin	tobin	PROPN
ijtc-937	92	9	's	's	PART
ijtc-937	92	10	q	q	NOUN
ijtc-937	92	11	,	,	PUNCT
ijtc-937	92	12	pertaining	pertain	VERB
ijtc-937	92	13	to	to	ADP
ijtc-937	92	14	the	the	DET
ijtc-937	92	15	companies	company	NOUN
ijtc-937	92	16	under	under	ADP
ijtc-937	92	17	scrutiny	scrutiny	NOUN
ijtc-937	92	18	,	,	PUNCT
ijtc-937	92	19	encompassing	encompass	VERB
ijtc-937	92	20	values	value	NOUN
ijtc-937	92	21	spanning	span	VERB
ijtc-937	92	22	from	from	ADP
ijtc-937	92	23	a	a	DET
ijtc-937	92	24	minimum	minimum	NOUN
ijtc-937	92	25	of	of	ADP
ijtc-937	92	26	0.677	0.677	NUM
ijtc-937	92	27	to	to	ADP
ijtc-937	92	28	a	a	DET
ijtc-937	92	29	maximum	maximum	NOUN
ijtc-937	92	30	of	of	ADP
ijtc-937	92	31	18.355	18.355	NUM
ijtc-937	92	32	,	,	PUNCT
ijtc-937	92	33	with	with	ADP
ijtc-937	92	34	a	a	DET
ijtc-937	92	35	mean	mean	ADJ
ijtc-937	92	36	value	value	NOUN
ijtc-937	92	37	of	of	ADP
ijtc-937	92	38	2.636	2.636	NUM
ijtc-937	92	39	and	and	CCONJ
ijtc-937	92	40	a	a	DET
ijtc-937	92	41	standard	standard	ADJ
ijtc-937	92	42	deviation	deviation	NOUN
ijtc-937	92	43	of	of	ADP
ijtc-937	92	44	2.858	2.858	NUM
ijtc-937	92	45	.	.	PUNCT
ijtc-937	93	1	this	this	PRON
ijtc-937	93	2	underscores	underscore	VERB
ijtc-937	93	3	the	the	DET
ijtc-937	93	4	considerable	considerable	ADJ
ijtc-937	93	5	diversity	diversity	NOUN
ijtc-937	93	6	evident	evident	ADJ
ijtc-937	93	7	in	in	ADP
ijtc-937	93	8	the	the	DET
ijtc-937	93	9	tobin	tobin	NOUN
ijtc-937	93	10	's	's	PART
ijtc-937	93	11	q	q	NOUN
ijtc-937	93	12	dataset	dataset	NOUN
ijtc-937	93	13	.	.	PUNCT
ijtc-937	94	1	nevertheless	nevertheless	ADV
ijtc-937	94	2	,	,	PUNCT
ijtc-937	94	3	the	the	DET
ijtc-937	94	4	table	table	NOUN
ijtc-937	94	5	highlights	highlight	VERB
ijtc-937	94	6	a	a	DET
ijtc-937	94	7	discernible	discernible	ADJ
ijtc-937	94	8	reduction	reduction	NOUN
ijtc-937	94	9	in	in	ADP
ijtc-937	94	10	tobin	tobin	PROPN
ijtc-937	94	11	's	's	PART
ijtc-937	94	12	q	q	NOUN
ijtc-937	94	13	values	value	NOUN
ijtc-937	94	14	during	during	ADP
ijtc-937	94	15	the	the	DET
ijtc-937	94	16	covid-19	covid-19	PROPN
ijtc-937	94	17	period	period	NOUN
ijtc-937	94	18	.	.	PUNCT
ijtc-937	95	1	as	as	ADP
ijtc-937	95	2	for	for	ADP
ijtc-937	95	3	the	the	DET
ijtc-937	95	4	independent	independent	ADJ
ijtc-937	95	5	variable	variable	NOUN
ijtc-937	95	6	,	,	PUNCT
ijtc-937	95	7	table	table	NOUN
ijtc-937	95	8	4	4	NUM
ijtc-937	95	9	provides	provide	VERB
ijtc-937	95	10	a	a	DET
ijtc-937	95	11	snapshot	snapshot	NOUN
ijtc-937	95	12	of	of	ADP
ijtc-937	95	13	the	the	DET
ijtc-937	95	14	esg	esg	PROPN
ijtc-937	95	15	index	index	NOUN
ijtc-937	95	16	's	's	PART
ijtc-937	95	17	variability	variability	NOUN
ijtc-937	95	18	,	,	PUNCT
ijtc-937	95	19	spanning	span	VERB
ijtc-937	95	20	a	a	DET
ijtc-937	95	21	range	range	NOUN
ijtc-937	95	22	from	from	ADP
ijtc-937	95	23	1	1	NUM
ijtc-937	95	24	to	to	ADP
ijtc-937	95	25	4	4	NUM
ijtc-937	95	26	,	,	PUNCT
ijtc-937	95	27	or	or	CCONJ
ijtc-937	95	28	,	,	PUNCT
ijtc-937	95	29	when	when	SCONJ
ijtc-937	95	30	expressed	express	VERB
ijtc-937	95	31	as	as	ADP
ijtc-937	95	32	scores	score	NOUN
ijtc-937	95	33	,	,	PUNCT
ijtc-937	95	34	with	with	ADP
ijtc-937	95	35	the	the	DET
ijtc-937	95	36	lowest	low	ADJ
ijtc-937	95	37	score	score	NOUN
ijtc-937	95	38	at	at	ADP
ijtc-937	95	39	17.56	17.56	NUM
ijtc-937	95	40	and	and	CCONJ
ijtc-937	95	41	the	the	DET
ijtc-937	95	42	highest	high	ADJ
ijtc-937	95	43	score	score	NOUN
ijtc-937	95	44	reaching	reach	VERB
ijtc-937	95	45	63.25	63.25	NUM
ijtc-937	95	46	,	,	PUNCT
ijtc-937	95	47	and	and	CCONJ
ijtc-937	95	48	an	an	DET
ijtc-937	95	49	average	average	ADJ
ijtc-937	95	50	value	value	NOUN
ijtc-937	95	51	of	of	ADP
ijtc-937	95	52	1.892	1.892	NUM
ijtc-937	95	53	,	,	PUNCT
ijtc-937	95	54	or	or	CCONJ
ijtc-937	95	55	,	,	PUNCT
ijtc-937	95	56	when	when	SCONJ
ijtc-937	95	57	assessing	assess	VERB
ijtc-937	95	58	the	the	DET
ijtc-937	95	59	esg	esg	PROPN
ijtc-937	95	60	score	score	NOUN
ijtc-937	95	61	,	,	PUNCT
ijtc-937	95	62	it	it	PRON
ijtc-937	95	63	equates	equate	VERB
ijtc-937	95	64	to	to	ADP
ijtc-937	95	65	37.534	37.534	NUM
ijtc-937	95	66	.	.	PUNCT
ijtc-937	96	1	the	the	DET
ijtc-937	96	2	standard	standard	ADJ
ijtc-937	96	3	deviation	deviation	NOUN
ijtc-937	96	4	linked	link	VERB
ijtc-937	96	5	to	to	ADP
ijtc-937	96	6	this	this	DET
ijtc-937	96	7	independent	independent	ADJ
ijtc-937	96	8	variable	variable	NOUN
ijtc-937	96	9	stands	stand	VERB
ijtc-937	96	10	at	at	ADP
ijtc-937	96	11	0.951	0.951	NUM
ijtc-937	96	12	,	,	PUNCT
ijtc-937	96	13	signifying	signify	VERB
ijtc-937	96	14	a	a	DET
ijtc-937	96	15	relatively	relatively	ADV
ijtc-937	96	16	limited	limited	ADJ
ijtc-937	96	17	degree	degree	NOUN
ijtc-937	96	18	of	of	ADP
ijtc-937	96	19	variance	variance	NOUN
ijtc-937	96	20	,	,	PUNCT
ijtc-937	96	21	suggesting	suggest	VERB
ijtc-937	96	22	that	that	SCONJ
ijtc-937	96	23	the	the	DET
ijtc-937	96	24	employed	employ	VERB
ijtc-937	96	25	esg	esg	PROPN
ijtc-937	96	26	variables	variable	NOUN
ijtc-937	96	27	maintain	maintain	VERB
ijtc-937	96	28	a	a	DET
ijtc-937	96	29	stable	stable	ADJ
ijtc-937	96	30	profile	profile	NOUN
ijtc-937	96	31	.	.	PUNCT
ijtc-937	97	1	interestingly	interestingly	ADV
ijtc-937	97	2	,	,	PUNCT
ijtc-937	97	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	97	4	the	the	DET
ijtc-937	97	5	effect	effect	NOUN
ijtc-937	97	6	of	of	ADP
ijtc-937	97	7	environmental	environmental	ADJ
ijtc-937	97	8	,	,	PUNCT
ijtc-937	97	9	social	social	ADJ
ijtc-937	97	10	,	,	PUNCT
ijtc-937	97	11	and	and	CCONJ
ijtc-937	97	12	governance	governance	NOUN
ijtc-937	97	13	(	(	PUNCT
ijtc-937	97	14	esg	esg	PROPN
ijtc-937	97	15	)	)	PUNCT
ijtc-937	97	16	on	on	ADP
ijtc-937	97	17	firm	firm	ADJ
ijtc-937	97	18	performance	performance	NOUN
ijtc-937	97	19	with	with	ADP
ijtc-937	97	20	earnings	earning	NOUN
ijtc-937	97	21	management	management	NOUN
ijtc-937	97	22	as	as	ADP
ijtc-937	97	23	a	a	DET
ijtc-937	97	24	moderation	moderation	NOUN
ijtc-937	97	25	:	:	PUNCT
ijtc-937	97	26	empirical	empirical	ADJ
ijtc-937	97	27	evidence	evidence	NOUN
ijtc-937	97	28	around	around	ADP
ijtc-937	97	29	covid–19	covid–19	NOUN
ijtc-937	97	30	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	97	31	and	and	CCONJ
ijtc-937	97	32	suranta	suranta	VERB
ijtc-937	97	33	853	853	NUM
ijtc-937	97	34	|	|	CCONJ
ijtc-937	97	35	ilomata	ilomata	PROPN
ijtc-937	97	36	international	international	ADJ
ijtc-937	97	37	journal	journal	NOUN
ijtc-937	97	38	of	of	ADP
ijtc-937	97	39	tax	tax	PROPN
ijtc-937	97	40	&	&	CCONJ
ijtc-937	97	41	accounting	accounting	PROPN
ijtc-937	97	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	97	43	the	the	DET
ijtc-937	97	44	table	table	NOUN
ijtc-937	97	45	highlights	highlight	VERB
ijtc-937	97	46	an	an	DET
ijtc-937	97	47	increase	increase	NOUN
ijtc-937	97	48	in	in	ADP
ijtc-937	97	49	esg	esg	PROPN
ijtc-937	97	50	disclosure	disclosure	NOUN
ijtc-937	97	51	levels	level	NOUN
ijtc-937	97	52	observed	observe	VERB
ijtc-937	97	53	during	during	ADP
ijtc-937	97	54	the	the	DET
ijtc-937	97	55	covid-19	covid-19	PROPN
ijtc-937	97	56	period	period	NOUN
ijtc-937	97	57	.	.	PUNCT
ijtc-937	98	1	with	with	ADP
ijtc-937	98	2	regard	regard	NOUN
ijtc-937	98	3	to	to	ADP
ijtc-937	98	4	earnings	earning	NOUN
ijtc-937	98	5	management	management	NOUN
ijtc-937	98	6	,	,	PUNCT
ijtc-937	98	7	referred	refer	VERB
ijtc-937	98	8	to	to	ADP
ijtc-937	98	9	as	as	ADP
ijtc-937	98	10	dac	dac	PROPN
ijtc-937	98	11	,	,	PUNCT
ijtc-937	98	12	the	the	DET
ijtc-937	98	13	table	table	NOUN
ijtc-937	98	14	outlines	outline	VERB
ijtc-937	98	15	data	datum	NOUN
ijtc-937	98	16	encompassing	encompass	VERB
ijtc-937	98	17	a	a	DET
ijtc-937	98	18	minimum	minimum	ADJ
ijtc-937	98	19	value	value	NOUN
ijtc-937	98	20	of	of	ADP
ijtc-937	98	21	-0.462	-0.462	NOUN
ijtc-937	98	22	,	,	PUNCT
ijtc-937	98	23	a	a	DET
ijtc-937	98	24	maximum	maximum	ADJ
ijtc-937	98	25	value	value	NOUN
ijtc-937	98	26	of	of	ADP
ijtc-937	98	27	0.370	0.370	NUM
ijtc-937	98	28	,	,	PUNCT
ijtc-937	98	29	and	and	CCONJ
ijtc-937	98	30	an	an	DET
ijtc-937	98	31	average	average	ADJ
ijtc-937	98	32	value	value	NOUN
ijtc-937	98	33	of	of	ADP
ijtc-937	98	34	0.013	0.013	NUM
ijtc-937	98	35	.	.	PUNCT
ijtc-937	99	1	the	the	DET
ijtc-937	99	2	standard	standard	ADJ
ijtc-937	99	3	deviation	deviation	NOUN
ijtc-937	99	4	for	for	ADP
ijtc-937	99	5	dac	dac	NOUN
ijtc-937	99	6	surpasses	surpasse	NOUN
ijtc-937	99	7	the	the	DET
ijtc-937	99	8	mean	mean	ADJ
ijtc-937	99	9	value	value	NOUN
ijtc-937	99	10	by	by	ADP
ijtc-937	99	11	0.020	0.020	NUM
ijtc-937	99	12	,	,	PUNCT
ijtc-937	99	13	signifying	signify	VERB
ijtc-937	99	14	the	the	DET
ijtc-937	99	15	variability	variability	NOUN
ijtc-937	99	16	discerned	discern	VERB
ijtc-937	99	17	across	across	ADP
ijtc-937	99	18	the	the	DET
ijtc-937	99	19	research	research	NOUN
ijtc-937	99	20	observations	observation	NOUN
ijtc-937	99	21	.	.	PUNCT
ijtc-937	100	1	the	the	DET
ijtc-937	100	2	table	table	NOUN
ijtc-937	100	3	shows	show	VERB
ijtc-937	100	4	that	that	SCONJ
ijtc-937	100	5	profit	profit	NOUN
ijtc-937	100	6	management	management	NOUN
ijtc-937	100	7	practices	practice	NOUN
ijtc-937	100	8	experienced	experience	VERB
ijtc-937	100	9	a	a	DET
ijtc-937	100	10	decline	decline	NOUN
ijtc-937	100	11	before	before	ADP
ijtc-937	100	12	and	and	CCONJ
ijtc-937	100	13	during	during	ADP
ijtc-937	100	14	the	the	DET
ijtc-937	100	15	covid–19	covid–19	NOUN
ijtc-937	100	16	period	period	NOUN
ijtc-937	100	17	.	.	PUNCT
ijtc-937	101	1	hypothesis	hypothesis	NOUN
ijtc-937	101	2	test	test	NOUN
ijtc-937	101	3	tabel	tabel	NOUN
ijtc-937	101	4	5	5	NUM
ijtc-937	101	5	the	the	DET
ijtc-937	101	6	results	result	NOUN
ijtc-937	101	7	of	of	ADP
ijtc-937	101	8	multiple	multiple	ADJ
ijtc-937	101	9	linear	linear	ADJ
ijtc-937	101	10	regression	regression	NOUN
ijtc-937	101	11	of	of	ADP
ijtc-937	101	12	return	return	NOUN
ijtc-937	101	13	on	on	ADP
ijtc-937	101	14	assets	asset	NOUN
ijtc-937	101	15	(	(	PUNCT
ijtc-937	101	16	roa	roa	NOUN
ijtc-937	101	17	)	)	PUNCT
ijtc-937	101	18	dependent	dependent	ADJ
ijtc-937	101	19	:	:	PUNCT
ijtc-937	101	20	roa	roa	PROPN
ijtc-937	101	21	unstandardized	unstandardized	ADJ
ijtc-937	101	22	coefficients	coefficient	NOUN
ijtc-937	101	23	b	b	PROPN
ijtc-937	101	24	t	t	PROPN
ijtc-937	101	25	sig	sig	NOUN
ijtc-937	101	26	.	.	PROPN
ijtc-937	101	27	1	1	NUM
ijtc-937	101	28	(	(	PUNCT
ijtc-937	101	29	constant	constant	ADJ
ijtc-937	101	30	)	)	PUNCT
ijtc-937	101	31	.015	.015	NUM
ijtc-937	101	32	2.002	2.002	NUM
ijtc-937	101	33	.048	.048	NUM
ijtc-937	101	34	esg	esg	NOUN
ijtc-937	101	35	.031	.031	NUM
ijtc-937	101	36	4.441	4.441	NUM
ijtc-937	101	37	.000	.000	NUM
ijtc-937	101	38	dac	dac	NOUN
ijtc-937	101	39	-.047	-.047	PROPN
ijtc-937	101	40	-.633	-.633	PROPN
ijtc-937	101	41	.528	.528	NUM
ijtc-937	101	42	dac_esg	dac_esg	PROPN
ijtc-937	101	43	-.001	-.001	PROPN
ijtc-937	102	1	-.380	-.380	PROPN
ijtc-937	102	2	.704	.704	NUM
ijtc-937	102	3	r	r	NOUN
ijtc-937	102	4	square	square	ADJ
ijtc-937	102	5	adjusted	adjust	VERB
ijtc-937	102	6	r	r	NOUN
ijtc-937	102	7	square	square	PROPN
ijtc-937	102	8	f	f	PROPN
ijtc-937	102	9	sig	sig	PROPN
ijtc-937	102	10	.	.	PROPN
ijtc-937	103	1	.175	.175	NUM
ijtc-937	103	2	.153	.153	NUM
ijtc-937	103	3	7.906	7.906	NUM
ijtc-937	103	4	.000b	.000b	PROPN
ijtc-937	103	5	dependent	dependent	ADJ
ijtc-937	103	6	:	:	PUNCT
ijtc-937	103	7	roa	roa	PROPN
ijtc-937	103	8	unstandardized	unstandardized	ADJ
ijtc-937	103	9	coefficients	coefficient	NOUN
ijtc-937	103	10	b	b	PROPN
ijtc-937	103	11	t	t	PROPN
ijtc-937	103	12	sig	sig	NOUN
ijtc-937	103	13	.	.	PROPN
ijtc-937	103	14	1	1	NUM
ijtc-937	103	15	(	(	PUNCT
ijtc-937	103	16	constant	constant	ADJ
ijtc-937	103	17	)	)	PUNCT
ijtc-937	103	18	.019	.019	NUM
ijtc-937	103	19	1.351	1.351	NUM
ijtc-937	103	20	.180	.180	NUM
ijtc-937	103	21	esg	esg	PROPN
ijtc-937	103	22	.032	.032	NUM
ijtc-937	103	23	3.828	3.828	NUM
ijtc-937	103	24	.000	.000	NUM
ijtc-937	103	25	dac	dac	PROPN
ijtc-937	103	26	-.022	-.022	PROPN
ijtc-937	103	27	-.214	-.214	PROPN
ijtc-937	103	28	.835	.835	NUM
ijtc-937	103	29	dac_esg	dac_esg	NOUN
ijtc-937	103	30	.000	.000	NUM
ijtc-937	103	31	-.099	-.099	NOUN
ijtc-937	103	32	.921	.921	NUM
ijtc-937	103	33	covid_19	covid_19	PROPN
ijtc-937	104	1	-.018	-.018	PROPN
ijtc-937	104	2	-1.610	-1.610	PROPN
ijtc-937	104	3	.110	.110	NUM
ijtc-937	104	4	big4	big4	PROPN
ijtc-937	104	5	.017	.017	NUM
ijtc-937	104	6	.729	.729	NUM
ijtc-937	104	7	.467	.467	NUM
ijtc-937	105	1	r	r	NOUN
ijtc-937	105	2	square	square	ADJ
ijtc-937	105	3	adjusted	adjust	VERB
ijtc-937	105	4	r	r	NOUN
ijtc-937	105	5	square	square	PROPN
ijtc-937	105	6	f	f	PROPN
ijtc-937	105	7	sig	sig	PROPN
ijtc-937	105	8	.	.	PUNCT
ijtc-937	105	9	.142	.142	NUM
ijtc-937	105	10	.104	.104	NUM
ijtc-937	106	1	3.729	3.729	NUM
ijtc-937	106	2	.004b	.004b	PROPN
ijtc-937	106	3	dependent	dependent	ADJ
ijtc-937	106	4	:	:	PUNCT
ijtc-937	106	5	roa	roa	PROPN
ijtc-937	106	6	unstandardized	unstandardized	ADJ
ijtc-937	106	7	coefficients	coefficient	NOUN
ijtc-937	106	8	b	b	PROPN
ijtc-937	106	9	t	t	PROPN
ijtc-937	106	10	sig	sig	NOUN
ijtc-937	106	11	.	.	PROPN
ijtc-937	106	12	1	1	NUM
ijtc-937	106	13	(	(	PUNCT
ijtc-937	106	14	constant	constant	ADJ
ijtc-937	106	15	)	)	PUNCT
ijtc-937	106	16	.423	.423	NUM
ijtc-937	106	17	4.158	4.158	NUM
ijtc-937	106	18	.000	.000	NUM
ijtc-937	106	19	esg	esg	PROPN
ijtc-937	106	20	.034	.034	NUM
ijtc-937	106	21	4.993	4.993	NUM
ijtc-937	106	22	.000	.000	NUM
ijtc-937	107	1	dac	dac	NOUN
ijtc-937	107	2	-.088	-.088	INTJ
ijtc-937	107	3	-1.270	-1.270	PROPN
ijtc-937	107	4	.207	.207	NUM
ijtc-937	107	5	dac_esg	dac_esg	NOUN
ijtc-937	107	6	.001	.001	NUM
ijtc-937	107	7	.485	.485	NUM
ijtc-937	107	8	.629	.629	NUM
ijtc-937	107	9	lev	lev	PROPN
ijtc-937	107	10	.017	.017	NUM
ijtc-937	107	11	.410	.410	NUM
ijtc-937	107	12	.682	.682	NUM
ijtc-937	107	13	firmsize	firmsize	PROPN
ijtc-937	107	14	-.033	-.033	VERB
ijtc-937	107	15	-3.945	-3.945	NUM
ijtc-937	107	16	.000	.000	NUM
ijtc-937	107	17	r	r	NOUN
ijtc-937	107	18	square	square	ADJ
ijtc-937	107	19	adjusted	adjust	VERB
ijtc-937	107	20	r	r	NOUN
ijtc-937	107	21	square	square	PROPN
ijtc-937	107	22	f	f	PROPN
ijtc-937	107	23	sig	sig	PROPN
ijtc-937	107	24	.	.	PROPN
ijtc-937	107	25	.280	.280	NUM
ijtc-937	107	26	.247	.247	NUM
ijtc-937	107	27	8.544	8.544	NUM
ijtc-937	107	28	.000b	.000b	PROPN
ijtc-937	107	29	dependent	dependent	ADJ
ijtc-937	107	30	:	:	PUNCT
ijtc-937	107	31	roa	roa	PROPN
ijtc-937	107	32	unstandardized	unstandardized	ADJ
ijtc-937	107	33	coefficients	coefficient	NOUN
ijtc-937	107	34	b	b	PROPN
ijtc-937	107	35	t	t	PROPN
ijtc-937	107	36	sig	sig	NOUN
ijtc-937	107	37	.	.	PROPN
ijtc-937	107	38	1	1	NUM
ijtc-937	107	39	(	(	PUNCT
ijtc-937	107	40	constant	constant	ADJ
ijtc-937	107	41	)	)	PUNCT
ijtc-937	107	42	.449	.449	NUM
ijtc-937	108	1	3.998	3.998	NUM
ijtc-937	108	2	.000	.000	NUM
ijtc-937	108	3	esg	esg	PROPN
ijtc-937	108	4	.034	.034	NUM
ijtc-937	108	5	5.019	5.019	NUM
ijtc-937	108	6	.000	.000	NUM
ijtc-937	108	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	108	8	the	the	DET
ijtc-937	108	9	effect	effect	NOUN
ijtc-937	108	10	of	of	ADP
ijtc-937	108	11	environmental	environmental	ADJ
ijtc-937	108	12	,	,	PUNCT
ijtc-937	108	13	social	social	ADJ
ijtc-937	108	14	,	,	PUNCT
ijtc-937	108	15	and	and	CCONJ
ijtc-937	108	16	governance	governance	NOUN
ijtc-937	108	17	(	(	PUNCT
ijtc-937	108	18	esg	esg	PROPN
ijtc-937	108	19	)	)	PUNCT
ijtc-937	108	20	on	on	ADP
ijtc-937	108	21	firm	firm	ADJ
ijtc-937	108	22	performance	performance	NOUN
ijtc-937	108	23	with	with	ADP
ijtc-937	108	24	earnings	earning	NOUN
ijtc-937	108	25	management	management	NOUN
ijtc-937	108	26	as	as	ADP
ijtc-937	108	27	a	a	DET
ijtc-937	108	28	moderation	moderation	NOUN
ijtc-937	108	29	:	:	PUNCT
ijtc-937	108	30	empirical	empirical	ADJ
ijtc-937	108	31	evidence	evidence	NOUN
ijtc-937	108	32	around	around	ADP
ijtc-937	108	33	covid–19	covid–19	NOUN
ijtc-937	108	34	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	108	35	and	and	CCONJ
ijtc-937	108	36	suranta	suranta	VERB
ijtc-937	108	37	854	854	NUM
ijtc-937	108	38	|	|	ADV
ijtc-937	108	39	ilomata	ilomata	PROPN
ijtc-937	108	40	international	international	ADJ
ijtc-937	108	41	journal	journal	NOUN
ijtc-937	108	42	of	of	ADP
ijtc-937	108	43	tax	tax	PROPN
ijtc-937	108	44	&	&	CCONJ
ijtc-937	108	45	accounting	account	VERB
ijtc-937	108	46	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	108	47	dac	dac	PROPN
ijtc-937	108	48	-.090	-.090	PROPN
ijtc-937	108	49	-1.214	-1.214	PROPN
ijtc-937	108	50	.227	.227	NUM
ijtc-937	108	51	dac_esg	dac_esg	PROPN
ijtc-937	108	52	.001	.001	NUM
ijtc-937	108	53	.449	.449	NUM
ijtc-937	108	54	.654	.654	PROPN
ijtc-937	108	55	covid19	covid19	PROPN
ijtc-937	108	56	-.001	-.001	PROPN
ijtc-937	108	57	-.437	-.437	PROPN
ijtc-937	108	58	.663	.663	NUM
ijtc-937	108	59	big4	big4	PROPN
ijtc-937	108	60	.002	.002	NUM
ijtc-937	108	61	.089	.089	NUM
ijtc-937	108	62	.929	.929	NUM
ijtc-937	108	63	lev	lev	PROPN
ijtc-937	108	64	.015	.015	NUM
ijtc-937	108	65	.374	.374	NUM
ijtc-937	108	66	.709	.709	NUM
ijtc-937	109	1	firmsize	firmsize	PROPN
ijtc-937	109	2	-.032	-.032	PROPN
ijtc-937	109	3	-3.829	-3.829	NOUN
ijtc-937	109	4	.000	.000	NUM
ijtc-937	109	5	r	r	NOUN
ijtc-937	109	6	square	square	ADJ
ijtc-937	109	7	adjusted	adjust	VERB
ijtc-937	109	8	r	r	NOUN
ijtc-937	109	9	square	square	PROPN
ijtc-937	109	10	f	f	PROPN
ijtc-937	109	11	sig	sig	PROPN
ijtc-937	109	12	.	.	PROPN
ijtc-937	109	13	.286	.286	NUM
ijtc-937	109	14	.240	.240	NUM
ijtc-937	109	15	6.183	6.183	NUM
ijtc-937	109	16	.000b	.000b	PROPN
ijtc-937	110	1	dependent	dependent	ADJ
ijtc-937	110	2	:	:	PUNCT
ijtc-937	110	3	roa	roa	PROPN
ijtc-937	110	4	unstandardized	unstandardized	ADJ
ijtc-937	110	5	coefficients	coefficient	NOUN
ijtc-937	110	6	b	b	PROPN
ijtc-937	110	7	t	t	PROPN
ijtc-937	110	8	sig	sig	NOUN
ijtc-937	110	9	.	.	PROPN
ijtc-937	110	10	1	1	NUM
ijtc-937	110	11	(	(	PUNCT
ijtc-937	110	12	constant	constant	ADJ
ijtc-937	110	13	)	)	PUNCT
ijtc-937	110	14	.132	.132	NUM
ijtc-937	111	1	1.303	1.303	NUM
ijtc-937	111	2	.195	.195	NUM
ijtc-937	111	3	covid19	covid19	NOUN
ijtc-937	111	4	-.002	-.002	X
ijtc-937	111	5	-.354	-.354	PROPN
ijtc-937	111	6	.724	.724	NUM
ijtc-937	111	7	big4	big4	PROPN
ijtc-937	111	8	-.003	-.003	PROPN
ijtc-937	111	9	-.229	-.229	X
ijtc-937	111	10	.820	.820	NOUN
ijtc-937	111	11	lev	lev	PROPN
ijtc-937	111	12	-.102	-.102	CCONJ
ijtc-937	111	13	-3.149	-3.149	X
ijtc-937	111	14	.002	.002	NUM
ijtc-937	111	15	firmsize	firmsize	NOUN
ijtc-937	111	16	-.004	-.004	PROPN
ijtc-937	111	17	-.661	-.661	PROPN
ijtc-937	111	18	.510	.510	NUM
ijtc-937	111	19	r	r	NOUN
ijtc-937	111	20	square	square	ADJ
ijtc-937	111	21	adjusted	adjust	VERB
ijtc-937	111	22	r	r	NOUN
ijtc-937	111	23	square	square	PROPN
ijtc-937	111	24	f	f	PROPN
ijtc-937	111	25	sig	sig	PROPN
ijtc-937	111	26	.	.	PROPN
ijtc-937	111	27	.134	.134	NUM
ijtc-937	112	1	.100	.100	NUM
ijtc-937	112	2	3.934	3.934	NUM
ijtc-937	112	3	.005b	.005b	PUNCT
ijtc-937	112	4	source	source	NOUN
ijtc-937	112	5	:	:	PUNCT
ijtc-937	112	6	secondary	secondary	ADJ
ijtc-937	112	7	data	datum	NOUN
ijtc-937	112	8	that	that	PRON
ijtc-937	112	9	has	have	AUX
ijtc-937	112	10	been	be	AUX
ijtc-937	112	11	processed	process	VERB
ijtc-937	112	12	with	with	ADP
ijtc-937	112	13	ibm	ibm	PROPN
ijtc-937	112	14	spss	spss	PROPN
ijtc-937	112	15	statistics	statistic	NOUN
ijtc-937	112	16	25	25	NUM
ijtc-937	112	17	(	(	PUNCT
ijtc-937	112	18	2023	2023	NUM
ijtc-937	112	19	)	)	PUNCT
ijtc-937	112	20	in	in	ADP
ijtc-937	112	21	light	light	NOUN
ijtc-937	112	22	of	of	ADP
ijtc-937	112	23	the	the	DET
ijtc-937	112	24	information	information	NOUN
ijtc-937	112	25	provided	provide	VERB
ijtc-937	112	26	in	in	ADP
ijtc-937	112	27	table	table	NOUN
ijtc-937	112	28	5	5	NUM
ijtc-937	112	29	,	,	PUNCT
ijtc-937	112	30	the	the	DET
ijtc-937	112	31	results	result	NOUN
ijtc-937	112	32	of	of	ADP
ijtc-937	112	33	the	the	DET
ijtc-937	112	34	f	f	NOUN
ijtc-937	112	35	-	-	PUNCT
ijtc-937	112	36	test	test	NOUN
ijtc-937	112	37	reveal	reveal	VERB
ijtc-937	112	38	a	a	DET
ijtc-937	112	39	significance	significance	NOUN
ijtc-937	112	40	(	(	PUNCT
ijtc-937	112	41	sig	sig	NOUN
ijtc-937	112	42	.	.	PUNCT
ijtc-937	112	43	)	)	PUNCT
ijtc-937	113	1	value	value	NOUN
ijtc-937	113	2	of	of	ADP
ijtc-937	113	3	0.000	0.000	NUM
ijtc-937	113	4	.	.	PUNCT
ijtc-937	114	1	given	give	VERB
ijtc-937	114	2	that	that	SCONJ
ijtc-937	114	3	this	this	DET
ijtc-937	114	4	sig	sig	NOUN
ijtc-937	114	5	.	.	PUNCT
ijtc-937	114	6	value	value	NOUN
ijtc-937	114	7	is	be	AUX
ijtc-937	114	8	less	less	ADJ
ijtc-937	114	9	than	than	ADP
ijtc-937	114	10	the	the	DET
ijtc-937	114	11	established	establish	VERB
ijtc-937	114	12	threshold	threshold	NOUN
ijtc-937	114	13	of	of	ADP
ijtc-937	114	14	0.05	0.05	NUM
ijtc-937	114	15	,	,	PUNCT
ijtc-937	114	16	it	it	PRON
ijtc-937	114	17	indicates	indicate	VERB
ijtc-937	114	18	that	that	SCONJ
ijtc-937	114	19	the	the	DET
ijtc-937	114	20	model	model	NOUN
ijtc-937	114	21	employed	employ	VERB
ijtc-937	114	22	to	to	PART
ijtc-937	114	23	evaluate	evaluate	VERB
ijtc-937	114	24	the	the	DET
ijtc-937	114	25	hypothesis	hypothesis	NOUN
ijtc-937	114	26	is	be	AUX
ijtc-937	114	27	both	both	CCONJ
ijtc-937	114	28	valid	valid	ADJ
ijtc-937	114	29	and	and	CCONJ
ijtc-937	114	30	appropriate	appropriate	ADJ
ijtc-937	114	31	.	.	PUNCT
ijtc-937	115	1	regarding	regard	VERB
ijtc-937	115	2	the	the	DET
ijtc-937	115	3	results	result	NOUN
ijtc-937	115	4	derived	derive	VERB
ijtc-937	115	5	from	from	ADP
ijtc-937	115	6	the	the	DET
ijtc-937	115	7	coefficient	coefficient	NOUN
ijtc-937	115	8	of	of	ADP
ijtc-937	115	9	determination	determination	NOUN
ijtc-937	115	10	test	test	NOUN
ijtc-937	115	11	provided	provide	VERB
ijtc-937	115	12	in	in	ADP
ijtc-937	115	13	table	table	NOUN
ijtc-937	115	14	5	5	NUM
ijtc-937	115	15	,	,	PUNCT
ijtc-937	115	16	it	it	PRON
ijtc-937	115	17	elucidates	elucidate	VERB
ijtc-937	115	18	an	an	DET
ijtc-937	115	19	adjusted	adjusted	ADJ
ijtc-937	115	20	r	r	NOUN
ijtc-937	115	21	square	square	ADJ
ijtc-937	115	22	value	value	NOUN
ijtc-937	115	23	of	of	ADP
ijtc-937	115	24	0.240	0.240	NUM
ijtc-937	115	25	,	,	PUNCT
ijtc-937	115	26	equivalent	equivalent	ADJ
ijtc-937	115	27	to	to	ADP
ijtc-937	115	28	24	24	NUM
ijtc-937	115	29	%	%	NOUN
ijtc-937	115	30	.	.	PUNCT
ijtc-937	116	1	this	this	PRON
ijtc-937	116	2	conveys	convey	VERB
ijtc-937	116	3	that	that	SCONJ
ijtc-937	116	4	approximately	approximately	ADV
ijtc-937	116	5	24	24	NUM
ijtc-937	116	6	%	%	NOUN
ijtc-937	116	7	of	of	ADP
ijtc-937	116	8	the	the	DET
ijtc-937	116	9	variations	variation	NOUN
ijtc-937	116	10	observed	observe	VERB
ijtc-937	116	11	in	in	ADP
ijtc-937	116	12	the	the	DET
ijtc-937	116	13	return	return	NOUN
ijtc-937	116	14	on	on	ADP
ijtc-937	116	15	asset	asset	NOUN
ijtc-937	116	16	(	(	PUNCT
ijtc-937	116	17	roa	roa	NOUN
ijtc-937	116	18	)	)	PUNCT
ijtc-937	116	19	variable	variable	NOUN
ijtc-937	116	20	can	can	AUX
ijtc-937	116	21	be	be	AUX
ijtc-937	116	22	accounted	account	VERB
ijtc-937	116	23	for	for	ADP
ijtc-937	116	24	by	by	ADP
ijtc-937	116	25	factors	factor	NOUN
ijtc-937	116	26	such	such	ADJ
ijtc-937	116	27	as	as	ADP
ijtc-937	116	28	esg	esg	NOUN
ijtc-937	116	29	performance	performance	NOUN
ijtc-937	116	30	,	,	PUNCT
ijtc-937	116	31	earnings	earning	NOUN
ijtc-937	116	32	accrual	accrual	ADJ
ijtc-937	116	33	management	management	NOUN
ijtc-937	116	34	(	(	PUNCT
ijtc-937	116	35	dac	dac	PROPN
ijtc-937	116	36	)	)	PUNCT
ijtc-937	116	37	,	,	PUNCT
ijtc-937	116	38	the	the	DET
ijtc-937	116	39	presence	presence	NOUN
ijtc-937	116	40	of	of	ADP
ijtc-937	116	41	covid-19	covid-19	PROPN
ijtc-937	116	42	,	,	PUNCT
ijtc-937	116	43	engagement	engagement	NOUN
ijtc-937	116	44	with	with	ADP
ijtc-937	116	45	prominent	prominent	ADJ
ijtc-937	116	46	entities	entity	NOUN
ijtc-937	116	47	(	(	PUNCT
ijtc-937	116	48	commonly	commonly	ADV
ijtc-937	116	49	known	know	VERB
ijtc-937	116	50	as	as	ADP
ijtc-937	116	51	"	"	PUNCT
ijtc-937	116	52	big	big	ADJ
ijtc-937	116	53	4	4	NUM
ijtc-937	116	54	"	"	PUNCT
ijtc-937	116	55	)	)	PUNCT
ijtc-937	116	56	,	,	PUNCT
ijtc-937	116	57	company	company	NOUN
ijtc-937	116	58	size	size	NOUN
ijtc-937	116	59	,	,	PUNCT
ijtc-937	116	60	and	and	CCONJ
ijtc-937	116	61	leverage	leverage	NOUN
ijtc-937	116	62	.	.	PUNCT
ijtc-937	117	1	nevertheless	nevertheless	ADV
ijtc-937	117	2	,	,	PUNCT
ijtc-937	117	3	it	it	PRON
ijtc-937	117	4	is	be	AUX
ijtc-937	117	5	imperative	imperative	ADJ
ijtc-937	117	6	to	to	PART
ijtc-937	117	7	acknowledge	acknowledge	VERB
ijtc-937	117	8	that	that	SCONJ
ijtc-937	117	9	the	the	DET
ijtc-937	117	10	remaining	remain	VERB
ijtc-937	117	11	76	76	NUM
ijtc-937	117	12	%	%	NOUN
ijtc-937	117	13	of	of	ADP
ijtc-937	117	14	the	the	DET
ijtc-937	117	15	variability	variability	NOUN
ijtc-937	117	16	remains	remain	VERB
ijtc-937	117	17	unexplained	unexplained	ADJ
ijtc-937	117	18	within	within	ADP
ijtc-937	117	19	the	the	DET
ijtc-937	117	20	framework	framework	NOUN
ijtc-937	117	21	of	of	ADP
ijtc-937	117	22	the	the	DET
ijtc-937	117	23	factors	factor	NOUN
ijtc-937	117	24	encompassed	encompass	VERB
ijtc-937	117	25	by	by	ADP
ijtc-937	117	26	this	this	DET
ijtc-937	117	27	model	model	NOUN
ijtc-937	117	28	.	.	PUNCT
ijtc-937	118	1	this	this	DET
ijtc-937	118	2	shortfall	shortfall	NOUN
ijtc-937	118	3	in	in	ADP
ijtc-937	118	4	explanation	explanation	NOUN
ijtc-937	118	5	is	be	AUX
ijtc-937	118	6	likely	likely	ADV
ijtc-937	118	7	attributable	attributable	ADJ
ijtc-937	118	8	to	to	ADP
ijtc-937	118	9	external	external	ADJ
ijtc-937	118	10	variables	variable	NOUN
ijtc-937	118	11	that	that	PRON
ijtc-937	118	12	were	be	AUX
ijtc-937	118	13	not	not	PART
ijtc-937	118	14	integrated	integrate	VERB
ijtc-937	118	15	into	into	ADP
ijtc-937	118	16	the	the	DET
ijtc-937	118	17	model	model	NOUN
ijtc-937	118	18	.	.	PUNCT
ijtc-937	119	1	table	table	NOUN
ijtc-937	119	2	6	6	NUM
ijtc-937	119	3	the	the	DET
ijtc-937	119	4	results	result	NOUN
ijtc-937	119	5	of	of	ADP
ijtc-937	119	6	multiple	multiple	ADJ
ijtc-937	119	7	linear	linear	ADJ
ijtc-937	119	8	regression	regression	NOUN
ijtc-937	119	9	of	of	ADP
ijtc-937	119	10	return	return	NOUN
ijtc-937	119	11	on	on	ADP
ijtc-937	119	12	equity	equity	NOUN
ijtc-937	119	13	(	(	PUNCT
ijtc-937	119	14	roe	roe	NOUN
ijtc-937	119	15	)	)	PUNCT
ijtc-937	119	16	dependent	dependent	ADJ
ijtc-937	119	17	:	:	PUNCT
ijtc-937	119	18	roe	roe	NOUN
ijtc-937	119	19	unstandardized	unstandardized	ADJ
ijtc-937	119	20	coefficients	coefficient	NOUN
ijtc-937	119	21	b	b	PROPN
ijtc-937	119	22	t	t	PROPN
ijtc-937	119	23	sig	sig	NOUN
ijtc-937	119	24	.	.	PROPN
ijtc-937	119	25	1	1	NUM
ijtc-937	119	26	(	(	PUNCT
ijtc-937	119	27	constant	constant	ADJ
ijtc-937	119	28	)	)	PUNCT
ijtc-937	119	29	.057	.057	NUM
ijtc-937	119	30	.564	.564	NUM
ijtc-937	119	31	.574	.574	NUM
ijtc-937	119	32	esg	esg	PROPN
ijtc-937	119	33	.133	.133	NUM
ijtc-937	119	34	2.933	2.933	NUM
ijtc-937	119	35	.004	.004	NUM
ijtc-937	119	36	dac	dac	NOUN
ijtc-937	119	37	-1.331	-1.331	NUM
ijtc-937	119	38	-.862	-.862	PROPN
ijtc-937	119	39	.391	.391	NUM
ijtc-937	119	40	dac_esg	dac_esg	NOUN
ijtc-937	119	41	.041	.041	NUM
ijtc-937	119	42	1.038	1.038	NUM
ijtc-937	119	43	.302	.302	NUM
ijtc-937	119	44	r	r	NOUN
ijtc-937	119	45	square	square	ADJ
ijtc-937	119	46	adjusted	adjust	VERB
ijtc-937	119	47	r	r	NOUN
ijtc-937	119	48	square	square	PROPN
ijtc-937	119	49	f	f	PROPN
ijtc-937	119	50	sig	sig	PROPN
ijtc-937	119	51	.	.	PROPN
ijtc-937	119	52	.079	.079	PROPN
ijtc-937	119	53	.053	.053	NUM
ijtc-937	119	54	3.079	3.079	NUM
ijtc-937	119	55	.031b	.031b	PUNCT
ijtc-937	120	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	120	2	the	the	DET
ijtc-937	120	3	effect	effect	NOUN
ijtc-937	120	4	of	of	ADP
ijtc-937	120	5	environmental	environmental	ADJ
ijtc-937	120	6	,	,	PUNCT
ijtc-937	120	7	social	social	ADJ
ijtc-937	120	8	,	,	PUNCT
ijtc-937	120	9	and	and	CCONJ
ijtc-937	120	10	governance	governance	NOUN
ijtc-937	120	11	(	(	PUNCT
ijtc-937	120	12	esg	esg	PROPN
ijtc-937	120	13	)	)	PUNCT
ijtc-937	120	14	on	on	ADP
ijtc-937	120	15	firm	firm	ADJ
ijtc-937	120	16	performance	performance	NOUN
ijtc-937	120	17	with	with	ADP
ijtc-937	120	18	earnings	earning	NOUN
ijtc-937	120	19	management	management	NOUN
ijtc-937	120	20	as	as	ADP
ijtc-937	120	21	a	a	DET
ijtc-937	120	22	moderation	moderation	NOUN
ijtc-937	120	23	:	:	PUNCT
ijtc-937	120	24	empirical	empirical	ADJ
ijtc-937	120	25	evidence	evidence	NOUN
ijtc-937	120	26	around	around	ADP
ijtc-937	120	27	covid–19	covid–19	NOUN
ijtc-937	120	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	120	29	and	and	CCONJ
ijtc-937	120	30	suranta	suranta	VERB
ijtc-937	120	31	855	855	NUM
ijtc-937	120	32	|	|	ADV
ijtc-937	120	33	ilomata	ilomata	PROPN
ijtc-937	120	34	international	international	ADJ
ijtc-937	120	35	journal	journal	NOUN
ijtc-937	120	36	of	of	ADP
ijtc-937	120	37	tax	tax	PROPN
ijtc-937	120	38	&	&	CCONJ
ijtc-937	120	39	accounting	account	VERB
ijtc-937	120	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	120	41	dependent	dependent	ADJ
ijtc-937	120	42	:	:	PUNCT
ijtc-937	120	43	roe	roe	NOUN
ijtc-937	120	44	unstandardized	unstandardized	ADJ
ijtc-937	120	45	coefficients	coefficient	NOUN
ijtc-937	120	46	b	b	PROPN
ijtc-937	120	47	t	t	PROPN
ijtc-937	120	48	sig	sig	NOUN
ijtc-937	120	49	.	.	PROPN
ijtc-937	120	50	1	1	NUM
ijtc-937	120	51	(	(	PUNCT
ijtc-937	120	52	constant	constant	ADJ
ijtc-937	120	53	)	)	PUNCT
ijtc-937	120	54	.594	.594	NUM
ijtc-937	120	55	4.426	4.426	NUM
ijtc-937	120	56	.000	.000	NUM
ijtc-937	120	57	esg	esg	NOUN
ijtc-937	120	58	.056	.056	NUM
ijtc-937	120	59	1.299	1.299	NUM
ijtc-937	120	60	.197	.197	NUM
ijtc-937	120	61	dac	dac	PROPN
ijtc-937	120	62	-.033	-.033	PROPN
ijtc-937	120	63	-.036	-.036	PROPN
ijtc-937	120	64	.971	.971	NUM
ijtc-937	120	65	dac_esg	dac_esg	PROPN
ijtc-937	120	66	-.067	-.067	PROPN
ijtc-937	121	1	-.142	-.142	PROPN
ijtc-937	121	2	.887	.887	NUM
ijtc-937	121	3	covid_19	covid_19	PROPN
ijtc-937	121	4	-.562	-.562	PROPN
ijtc-937	121	5	-6.850	-6.850	X
ijtc-937	121	6	.000	.000	NUM
ijtc-937	121	7	big4	big4	PROPN
ijtc-937	121	8	.045	.045	NUM
ijtc-937	121	9	.408	.408	NUM
ijtc-937	121	10	.684	.684	NUM
ijtc-937	122	1	r	r	NOUN
ijtc-937	122	2	square	square	ADJ
ijtc-937	122	3	adjusted	adjust	VERB
ijtc-937	122	4	r	r	NOUN
ijtc-937	122	5	square	square	PROPN
ijtc-937	122	6	f	f	PROPN
ijtc-937	122	7	sig	sig	PROPN
ijtc-937	122	8	.	.	PROPN
ijtc-937	122	9	.298	.298	NUM
ijtc-937	122	10	.267	.267	NUM
ijtc-937	122	11	9.680	9.680	NUM
ijtc-937	122	12	.000b	.000b	PROPN
ijtc-937	122	13	dependent	dependent	ADJ
ijtc-937	122	14	:	:	PUNCT
ijtc-937	122	15	roe	roe	NOUN
ijtc-937	122	16	unstandardized	unstandardized	ADJ
ijtc-937	122	17	coefficients	coefficient	NOUN
ijtc-937	122	18	b	b	PROPN
ijtc-937	122	19	t	t	PROPN
ijtc-937	122	20	sig	sig	NOUN
ijtc-937	122	21	.	.	PROPN
ijtc-937	122	22	1	1	NUM
ijtc-937	122	23	(	(	PUNCT
ijtc-937	122	24	constant	constant	ADJ
ijtc-937	122	25	)	)	PUNCT
ijtc-937	122	26	4.655	4.655	NUM
ijtc-937	122	27	3.041	3.041	NUM
ijtc-937	122	28	.003	.003	NUM
ijtc-937	122	29	esg	esg	PROPN
ijtc-937	122	30	.036	.036	NUM
ijtc-937	122	31	.765	.765	NUM
ijtc-937	122	32	.446	.446	NUM
ijtc-937	123	1	dac	dac	PROPN
ijtc-937	123	2	-.347	-.347	PROPN
ijtc-937	123	3	-0.357	-0.357	PROPN
ijtc-937	123	4	.772	.772	NUM
ijtc-937	124	1	dac_esg	dac_esg	PROPN
ijtc-937	124	2	.153	.153	NUM
ijtc-937	124	3	-.296	-.296	PROPN
ijtc-937	124	4	.769	.769	NUM
ijtc-937	124	5	lev	lev	NOUN
ijtc-937	124	6	.558	.558	NUM
ijtc-937	124	7	2.163	2.163	NUM
ijtc-937	124	8	.033	.033	NUM
ijtc-937	124	9	firmsize	firmsize	NOUN
ijtc-937	124	10	-.147	-.147	PROPN
ijtc-937	124	11	-2.944	-2.944	PUNCT
ijtc-937	124	12	.004	.004	NUM
ijtc-937	124	13	r	r	NOUN
ijtc-937	124	14	square	square	ADJ
ijtc-937	124	15	adjusted	adjust	VERB
ijtc-937	124	16	r	r	NOUN
ijtc-937	124	17	square	square	PROPN
ijtc-937	124	18	f	f	PROPN
ijtc-937	124	19	sig	sig	PROPN
ijtc-937	124	20	.	.	PROPN
ijtc-937	124	21	.099	.099	NUM
ijtc-937	124	22	.058	.058	NUM
ijtc-937	124	23	2.429	2.429	NUM
ijtc-937	125	1	.040b	.040b	PUNCT
ijtc-937	125	2	dependent	dependent	ADJ
ijtc-937	125	3	:	:	PUNCT
ijtc-937	125	4	roe	roe	NOUN
ijtc-937	125	5	unstandardized	unstandardized	ADJ
ijtc-937	125	6	coefficients	coefficient	NOUN
ijtc-937	125	7	b	b	PROPN
ijtc-937	125	8	t	t	PROPN
ijtc-937	125	9	sig	sig	NOUN
ijtc-937	125	10	.	.	PROPN
ijtc-937	125	11	1	1	NUM
ijtc-937	125	12	(	(	PUNCT
ijtc-937	125	13	constant	constant	ADJ
ijtc-937	125	14	)	)	PUNCT
ijtc-937	125	15	1.730	1.730	NUM
ijtc-937	125	16	2.334	2.334	NUM
ijtc-937	125	17	.021	.021	NUM
ijtc-937	125	18	esg	esg	NOUN
ijtc-937	125	19	0.066	0.066	NUM
ijtc-937	125	20	2.104	2.104	NUM
ijtc-937	125	21	.038	.038	NUM
ijtc-937	125	22	dac	dac	NOUN
ijtc-937	125	23	-0.524	-0.524	PROPN
ijtc-937	125	24	-0.590	-0.590	PROPN
ijtc-937	125	25	.556	.556	NUM
ijtc-937	125	26	dac_esg	dac_esg	PROPN
ijtc-937	125	27	0.010	0.010	NUM
ijtc-937	125	28	0.443	0.443	NUM
ijtc-937	125	29	.658	.658	NUM
ijtc-937	126	1	covid_19	covid_19	SCONJ
ijtc-937	126	2	-1.062	-1.062	VERB
ijtc-937	126	3	-19.384	-19.384	X
ijtc-937	126	4	.000	.000	NUM
ijtc-937	126	5	big4	big4	PROPN
ijtc-937	126	6	0.019	0.019	NUM
ijtc-937	126	7	0.224	0.224	NUM
ijtc-937	126	8	.823	.823	NUM
ijtc-937	126	9	lev	lev	NOUN
ijtc-937	126	10	0.357	0.357	NUM
ijtc-937	126	11	2.000	2.000	NUM
ijtc-937	126	12	.048	.048	NUM
ijtc-937	126	13	firmsize	firmsize	NOUN
ijtc-937	126	14	-0.048	-0.048	NOUN
ijtc-937	126	15	-1.390	-1.390	NOUN
ijtc-937	126	16	.167	.167	NUM
ijtc-937	126	17	r	r	NOUN
ijtc-937	126	18	square	square	ADJ
ijtc-937	126	19	adjusted	adjust	VERB
ijtc-937	126	20	r	r	NOUN
ijtc-937	126	21	square	square	PROPN
ijtc-937	126	22	f	f	PROPN
ijtc-937	126	23	sig	sig	PROPN
ijtc-937	126	24	.	.	PROPN
ijtc-937	126	25	.343	.343	NUM
ijtc-937	126	26	.301	.301	NUM
ijtc-937	126	27	8.335	8.335	NUM
ijtc-937	126	28	.000b	.000b	PROPN
ijtc-937	126	29	dependent	dependent	ADJ
ijtc-937	126	30	:	:	PUNCT
ijtc-937	126	31	roe	roe	NOUN
ijtc-937	126	32	unstandardized	unstandardized	ADJ
ijtc-937	126	33	coefficients	coefficient	NOUN
ijtc-937	126	34	b	b	PROPN
ijtc-937	126	35	t	t	PROPN
ijtc-937	126	36	sig	sig	NOUN
ijtc-937	126	37	.	.	PROPN
ijtc-937	126	38	1	1	NUM
ijtc-937	126	39	(	(	PUNCT
ijtc-937	126	40	constant	constant	ADJ
ijtc-937	126	41	)	)	PUNCT
ijtc-937	126	42	3.925	3.925	NUM
ijtc-937	126	43	3.075	3.075	NUM
ijtc-937	126	44	.003	.003	NUM
ijtc-937	126	45	covid_19	covid_19	VERB
ijtc-937	127	1	-.565	-.565	INTJ
ijtc-937	127	2	-7.118	-7.118	NUM
ijtc-937	127	3	.000	.000	NUM
ijtc-937	127	4	big4	big4	PROPN
ijtc-937	127	5	.070	.070	NUM
ijtc-937	127	6	.664	.664	NUM
ijtc-937	127	7	.508	.508	NUM
ijtc-937	127	8	lev	lev	NOUN
ijtc-937	127	9	.483	.483	NUM
ijtc-937	127	10	2.110	2.110	NUM
ijtc-937	127	11	.037	.037	NUM
ijtc-937	127	12	firmsize	firmsize	NOUN
ijtc-937	127	13	-.110	-.110	PROPN
ijtc-937	127	14	-2.646	-2.646	PUNCT
ijtc-937	127	15	.009	.009	NUM
ijtc-937	127	16	r	r	PROPN
ijtc-937	127	17	square	square	ADJ
ijtc-937	127	18	adjusted	adjust	VERB
ijtc-937	127	19	r	r	NOUN
ijtc-937	127	20	square	square	PROPN
ijtc-937	127	21	f	f	PROPN
ijtc-937	127	22	sig	sig	PROPN
ijtc-937	127	23	.	.	PUNCT
ijtc-937	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-937	128	2	the	the	DET
ijtc-937	128	3	effect	effect	NOUN
ijtc-937	128	4	of	of	ADP
ijtc-937	128	5	environmental	environmental	ADJ
ijtc-937	128	6	,	,	PUNCT
ijtc-937	128	7	social	social	ADJ
ijtc-937	128	8	,	,	PUNCT
ijtc-937	128	9	and	and	CCONJ
ijtc-937	128	10	governance	governance	NOUN
ijtc-937	128	11	(	(	PUNCT
ijtc-937	128	12	esg	esg	PROPN
ijtc-937	128	13	)	)	PUNCT
ijtc-937	128	14	on	on	ADP
ijtc-937	128	15	firm	firm	ADJ
ijtc-937	128	16	performance	performance	NOUN
ijtc-937	128	17	with	with	ADP
ijtc-937	128	18	earnings	earning	NOUN
ijtc-937	128	19	management	management	NOUN
ijtc-937	128	20	as	as	ADP
ijtc-937	128	21	a	a	DET
ijtc-937	128	22	moderation	moderation	NOUN
ijtc-937	128	23	:	:	PUNCT
ijtc-937	128	24	empirical	empirical	ADJ
ijtc-937	128	25	evidence	evidence	NOUN
ijtc-937	128	26	around	around	ADP
ijtc-937	128	27	covid–19	covid–19	NOUN
ijtc-937	128	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	128	29	and	and	CCONJ
ijtc-937	128	30	suranta	suranta	VERB
ijtc-937	128	31	856	856	NUM
ijtc-937	128	32	|	|	ADV
ijtc-937	128	33	ilomata	ilomata	VERB
ijtc-937	128	34	international	international	ADJ
ijtc-937	128	35	journal	journal	NOUN
ijtc-937	128	36	of	of	ADP
ijtc-937	128	37	tax	tax	PROPN
ijtc-937	128	38	&	&	CCONJ
ijtc-937	128	39	accounting	accounting	PROPN
ijtc-937	128	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	128	41	.335	.335	NUM
ijtc-937	128	42	.312	.312	NUM
ijtc-937	128	43	14.505	14.505	NUM
ijtc-937	128	44	.000b	.000b	PROPN
ijtc-937	128	45	source	source	NOUN
ijtc-937	128	46	:	:	PUNCT
ijtc-937	128	47	secondary	secondary	ADJ
ijtc-937	128	48	data	datum	NOUN
ijtc-937	128	49	that	that	PRON
ijtc-937	128	50	has	have	AUX
ijtc-937	128	51	been	be	AUX
ijtc-937	128	52	processed	process	VERB
ijtc-937	128	53	with	with	ADP
ijtc-937	128	54	ibm	ibm	PROPN
ijtc-937	128	55	spss	spss	PROPN
ijtc-937	128	56	statistics	statistic	NOUN
ijtc-937	128	57	25	25	NUM
ijtc-937	128	58	(	(	PUNCT
ijtc-937	128	59	2023	2023	NUM
ijtc-937	128	60	)	)	PUNCT
ijtc-937	128	61	drawing	draw	VERB
ijtc-937	128	62	insights	insight	NOUN
ijtc-937	128	63	from	from	ADP
ijtc-937	128	64	the	the	DET
ijtc-937	128	65	data	datum	NOUN
ijtc-937	128	66	presented	present	VERB
ijtc-937	128	67	in	in	ADP
ijtc-937	128	68	table	table	NOUN
ijtc-937	128	69	6	6	NUM
ijtc-937	128	70	,	,	PUNCT
ijtc-937	128	71	the	the	DET
ijtc-937	128	72	results	result	NOUN
ijtc-937	128	73	of	of	ADP
ijtc-937	128	74	the	the	DET
ijtc-937	128	75	f	f	PROPN
ijtc-937	128	76	test	test	NOUN
ijtc-937	128	77	reveal	reveal	VERB
ijtc-937	128	78	sig	sig	NOUN
ijtc-937	128	79	values	value	NOUN
ijtc-937	128	80	of	of	ADP
ijtc-937	128	81	0.000	0.000	NUM
ijtc-937	128	82	.	.	PUNCT
ijtc-937	129	1	this	this	DET
ijtc-937	129	2	outcome	outcome	NOUN
ijtc-937	129	3	underscores	underscore	VERB
ijtc-937	129	4	the	the	DET
ijtc-937	129	5	suitability	suitability	NOUN
ijtc-937	129	6	of	of	ADP
ijtc-937	129	7	the	the	DET
ijtc-937	129	8	employed	employ	VERB
ijtc-937	129	9	model	model	NOUN
ijtc-937	129	10	for	for	ADP
ijtc-937	129	11	hypothesis	hypothesis	NOUN
ijtc-937	129	12	testing	testing	NOUN
ijtc-937	129	13	,	,	PUNCT
ijtc-937	129	14	given	give	VERB
ijtc-937	129	15	that	that	SCONJ
ijtc-937	129	16	the	the	DET
ijtc-937	129	17	sig	sig	NOUN
ijtc-937	129	18	value	value	NOUN
ijtc-937	129	19	adheres	adhere	VERB
ijtc-937	129	20	to	to	ADP
ijtc-937	129	21	the	the	DET
ijtc-937	129	22	criterion	criterion	NOUN
ijtc-937	129	23	of	of	ADP
ijtc-937	129	24	being	be	AUX
ijtc-937	129	25	less	less	ADJ
ijtc-937	129	26	than	than	ADP
ijtc-937	129	27	0.05	0.05	NUM
ijtc-937	129	28	.	.	PUNCT
ijtc-937	130	1	concerning	concern	VERB
ijtc-937	130	2	the	the	DET
ijtc-937	130	3	coefficient	coefficient	NOUN
ijtc-937	130	4	of	of	ADP
ijtc-937	130	5	determination	determination	NOUN
ijtc-937	130	6	test	test	NOUN
ijtc-937	130	7	within	within	ADP
ijtc-937	130	8	table	table	NOUN
ijtc-937	130	9	6	6	NUM
ijtc-937	130	10	,	,	PUNCT
ijtc-937	130	11	it	it	PRON
ijtc-937	130	12	unveils	unveil	VERB
ijtc-937	130	13	an	an	DET
ijtc-937	130	14	adjusted	adjusted	ADJ
ijtc-937	130	15	r	r	NOUN
ijtc-937	130	16	square	square	ADJ
ijtc-937	130	17	value	value	NOUN
ijtc-937	130	18	of	of	ADP
ijtc-937	130	19	0.301	0.301	NUM
ijtc-937	130	20	,	,	PUNCT
ijtc-937	130	21	equivalent	equivalent	ADJ
ijtc-937	130	22	to	to	ADP
ijtc-937	130	23	30.1	30.1	NUM
ijtc-937	130	24	%	%	NOUN
ijtc-937	130	25	.	.	PUNCT
ijtc-937	131	1	this	this	PRON
ijtc-937	131	2	implies	imply	VERB
ijtc-937	131	3	that	that	SCONJ
ijtc-937	131	4	approximately	approximately	ADV
ijtc-937	131	5	30.1	30.1	NUM
ijtc-937	131	6	%	%	NOUN
ijtc-937	131	7	of	of	ADP
ijtc-937	131	8	the	the	DET
ijtc-937	131	9	variation	variation	NOUN
ijtc-937	131	10	observed	observe	VERB
ijtc-937	131	11	in	in	ADP
ijtc-937	131	12	the	the	DET
ijtc-937	131	13	return	return	NOUN
ijtc-937	131	14	on	on	ADP
ijtc-937	131	15	equity	equity	NOUN
ijtc-937	131	16	(	(	PUNCT
ijtc-937	131	17	roe	roe	NOUN
ijtc-937	131	18	)	)	PUNCT
ijtc-937	131	19	variable	variable	NOUN
ijtc-937	131	20	can	can	AUX
ijtc-937	131	21	be	be	AUX
ijtc-937	131	22	accounted	account	VERB
ijtc-937	131	23	for	for	ADP
ijtc-937	131	24	by	by	ADP
ijtc-937	131	25	factors	factor	NOUN
ijtc-937	131	26	including	include	VERB
ijtc-937	131	27	esg	esg	NOUN
ijtc-937	131	28	performance	performance	NOUN
ijtc-937	131	29	,	,	PUNCT
ijtc-937	131	30	accrual	accrual	ADJ
ijtc-937	131	31	earnings	earning	NOUN
ijtc-937	131	32	management	management	NOUN
ijtc-937	131	33	(	(	PUNCT
ijtc-937	131	34	dac	dac	PROPN
ijtc-937	131	35	)	)	PUNCT
ijtc-937	131	36	,	,	PUNCT
ijtc-937	131	37	the	the	DET
ijtc-937	131	38	presence	presence	NOUN
ijtc-937	131	39	of	of	ADP
ijtc-937	131	40	covid-19	covid-19	PROPN
ijtc-937	131	41	,	,	PUNCT
ijtc-937	131	42	the	the	DET
ijtc-937	131	43	involvement	involvement	NOUN
ijtc-937	131	44	of	of	ADP
ijtc-937	131	45	big	big	ADJ
ijtc-937	131	46	4	4	NUM
ijtc-937	131	47	entities	entity	NOUN
ijtc-937	131	48	,	,	PUNCT
ijtc-937	131	49	company	company	NOUN
ijtc-937	131	50	size	size	NOUN
ijtc-937	131	51	,	,	PUNCT
ijtc-937	131	52	and	and	CCONJ
ijtc-937	131	53	leverage	leverage	NOUN
ijtc-937	131	54	.	.	PUNCT
ijtc-937	132	1	nonetheless	nonetheless	ADV
ijtc-937	132	2	,	,	PUNCT
ijtc-937	132	3	it	it	PRON
ijtc-937	132	4	is	be	AUX
ijtc-937	132	5	essential	essential	ADJ
ijtc-937	132	6	to	to	PART
ijtc-937	132	7	acknowledge	acknowledge	VERB
ijtc-937	132	8	that	that	SCONJ
ijtc-937	132	9	the	the	DET
ijtc-937	132	10	remaining	remain	VERB
ijtc-937	132	11	69.9	69.9	NUM
ijtc-937	132	12	%	%	NOUN
ijtc-937	132	13	of	of	ADP
ijtc-937	132	14	the	the	DET
ijtc-937	132	15	variance	variance	NOUN
ijtc-937	132	16	remains	remain	VERB
ijtc-937	132	17	explicable	explicable	ADJ
ijtc-937	132	18	by	by	ADP
ijtc-937	132	19	external	external	ADJ
ijtc-937	132	20	factors	factor	NOUN
ijtc-937	132	21	not	not	PART
ijtc-937	132	22	incorporated	incorporate	VERB
ijtc-937	132	23	within	within	ADP
ijtc-937	132	24	this	this	DET
ijtc-937	132	25	equation	equation	NOUN
ijtc-937	132	26	.	.	PUNCT
ijtc-937	133	1	tabel	tabel	NOUN
ijtc-937	133	2	7	7	NUM
ijtc-937	133	3	the	the	DET
ijtc-937	133	4	results	result	NOUN
ijtc-937	133	5	of	of	ADP
ijtc-937	133	6	multiple	multiple	ADJ
ijtc-937	133	7	linear	linear	ADJ
ijtc-937	133	8	regression	regression	NOUN
ijtc-937	133	9	of	of	ADP
ijtc-937	133	10	tobin	tobin	PROPN
ijtc-937	133	11	’s	’s	PART
ijtc-937	134	1	q	q	NOUN
ijtc-937	134	2	dependent	dependent	ADJ
ijtc-937	134	3	:	:	PUNCT
ijtc-937	134	4	tobinsq	tobinsq	ADJ
ijtc-937	134	5	unstandardized	unstandardized	ADJ
ijtc-937	134	6	coefficients	coefficient	NOUN
ijtc-937	134	7	b	b	PROPN
ijtc-937	134	8	t	t	PROPN
ijtc-937	134	9	sig	sig	NOUN
ijtc-937	134	10	.	.	PROPN
ijtc-937	134	11	1	1	NUM
ijtc-937	134	12	(	(	PUNCT
ijtc-937	134	13	constant	constant	ADJ
ijtc-937	134	14	)	)	PUNCT
ijtc-937	134	15	.496	.496	NUM
ijtc-937	134	16	3.538	3.538	NUM
ijtc-937	134	17	.001	.001	NUM
ijtc-937	134	18	esg	esg	NOUN
ijtc-937	134	19	.443	.443	NUM
ijtc-937	134	20	3.046	3.046	NUM
ijtc-937	134	21	.003	.003	NUM
ijtc-937	134	22	dac	dac	PROPN
ijtc-937	134	23	-.301	-.301	PROPN
ijtc-937	134	24	-.134	-.134	PROPN
ijtc-937	134	25	.893	.893	NUM
ijtc-937	135	1	dac_esg	dac_esg	NOUN
ijtc-937	135	2	.010	.010	NUM
ijtc-937	135	3	.009	.009	NUM
ijtc-937	135	4	.992	.992	NUM
ijtc-937	135	5	r	r	PROPN
ijtc-937	135	6	square	square	ADJ
ijtc-937	135	7	adjusted	adjust	VERB
ijtc-937	135	8	r	r	NOUN
ijtc-937	135	9	square	square	PROPN
ijtc-937	135	10	f	f	PROPN
ijtc-937	135	11	sig	sig	PROPN
ijtc-937	135	12	.	.	PROPN
ijtc-937	135	13	.083	.083	NUM
ijtc-937	135	14	.058	.058	NUM
ijtc-937	135	15	3.296	3.296	NUM
ijtc-937	135	16	.023b	.023b	PROPN
ijtc-937	135	17	dependent	dependent	ADJ
ijtc-937	135	18	:	:	PUNCT
ijtc-937	135	19	tobinsq	tobinsq	ADJ
ijtc-937	135	20	unstandardized	unstandardized	ADJ
ijtc-937	135	21	coefficients	coefficient	NOUN
ijtc-937	135	22	b	b	PROPN
ijtc-937	135	23	t	t	PROPN
ijtc-937	135	24	sig	sig	NOUN
ijtc-937	135	25	.	.	PROPN
ijtc-937	135	26	1	1	NUM
ijtc-937	135	27	(	(	PUNCT
ijtc-937	135	28	constant	constant	ADJ
ijtc-937	135	29	)	)	PUNCT
ijtc-937	135	30	.201	.201	NUM
ijtc-937	135	31	1.460	1.460	NUM
ijtc-937	135	32	.147	.147	NUM
ijtc-937	135	33	esg	esg	NOUN
ijtc-937	135	34	.427	.427	NUM
ijtc-937	135	35	3.284	3.284	NUM
ijtc-937	135	36	.001	.001	NUM
ijtc-937	135	37	dac	dac	NOUN
ijtc-937	136	1	.868	.868	NUM
ijtc-937	136	2	.484	.484	NUM
ijtc-937	136	3	.540	.540	NUM
ijtc-937	136	4	dac_esg	dac_esg	PROPN
ijtc-937	136	5	-.559	-.559	ADP
ijtc-937	136	6	-.615	-.615	PROPN
ijtc-937	136	7	.349	.349	NUM
ijtc-937	137	1	covid_19	covid_19	VERB
ijtc-937	137	2	.141	.141	NUM
ijtc-937	137	3	.940	.940	NUM
ijtc-937	137	4	.251	.251	NUM
ijtc-937	137	5	big4	big4	PROPN
ijtc-937	137	6	.414	.414	NUM
ijtc-937	137	7	1.155	1.155	NUM
ijtc-937	137	8	.251	.251	NUM
ijtc-937	137	9	r	r	NOUN
ijtc-937	137	10	square	square	ADJ
ijtc-937	137	11	adjusted	adjust	VERB
ijtc-937	137	12	r	r	NOUN
ijtc-937	137	13	square	square	PROPN
ijtc-937	137	14	f	f	PROPN
ijtc-937	137	15	sig	sig	PROPN
ijtc-937	137	16	.	.	PROPN
ijtc-937	137	17	.121	.121	NUM
ijtc-937	138	1	.078	.078	NUM
ijtc-937	139	1	2.826	2.826	NUM
ijtc-937	139	2	.020b	.020b	PROPN
ijtc-937	139	3	dependent	dependent	ADJ
ijtc-937	139	4	:	:	PUNCT
ijtc-937	139	5	tobinsq	tobinsq	ADJ
ijtc-937	139	6	unstandardized	unstandardized	ADJ
ijtc-937	139	7	coefficients	coefficient	NOUN
ijtc-937	139	8	b	b	PROPN
ijtc-937	139	9	t	t	PROPN
ijtc-937	139	10	sig	sig	NOUN
ijtc-937	139	11	.	.	PROPN
ijtc-937	139	12	1	1	NUM
ijtc-937	139	13	(	(	PUNCT
ijtc-937	139	14	constant	constant	ADJ
ijtc-937	139	15	)	)	PUNCT
ijtc-937	139	16	9.004	9.004	NUM
ijtc-937	139	17	4.732	4.732	NUM
ijtc-937	139	18	.000	.000	NUM
ijtc-937	139	19	esg	esg	NOUN
ijtc-937	139	20	.510	.510	NUM
ijtc-937	139	21	3.796	3.796	NUM
ijtc-937	139	22	.000	.000	NUM
ijtc-937	139	23	dac	dac	PROPN
ijtc-937	139	24	-.280	-.280	PROPN
ijtc-937	139	25	-.141	-.141	X
ijtc-937	139	26	.888	.888	NUM
ijtc-937	139	27	dac_esg	dac_esg	PROPN
ijtc-937	139	28	-.005	-.005	PROPN
ijtc-937	139	29	-.005	-.005	PROPN
ijtc-937	139	30	.996	.996	NUM
ijtc-937	139	31	lev	lev	PROPN
ijtc-937	139	32	-.438	-.438	PROPN
ijtc-937	139	33	-.485	-.485	PROPN
ijtc-937	139	34	.628	.628	NUM
ijtc-937	139	35	firmsize	firmsize	PROPN
ijtc-937	139	36	-.762	-.762	PROPN
ijtc-937	139	37	-4.288	-4.288	NOUN
ijtc-937	140	1	.000	.000	NUM
ijtc-937	140	2	r	r	NOUN
ijtc-937	140	3	square	square	ADJ
ijtc-937	140	4	adjusted	adjust	VERB
ijtc-937	140	5	r	r	NOUN
ijtc-937	140	6	square	square	PROPN
ijtc-937	140	7	f	f	PROPN
ijtc-937	140	8	sig	sig	PROPN
ijtc-937	140	9	.	.	PUNCT
ijtc-937	141	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-937	141	2	the	the	DET
ijtc-937	141	3	effect	effect	NOUN
ijtc-937	141	4	of	of	ADP
ijtc-937	141	5	environmental	environmental	ADJ
ijtc-937	141	6	,	,	PUNCT
ijtc-937	141	7	social	social	ADJ
ijtc-937	141	8	,	,	PUNCT
ijtc-937	141	9	and	and	CCONJ
ijtc-937	141	10	governance	governance	NOUN
ijtc-937	141	11	(	(	PUNCT
ijtc-937	141	12	esg	esg	PROPN
ijtc-937	141	13	)	)	PUNCT
ijtc-937	141	14	on	on	ADP
ijtc-937	141	15	firm	firm	ADJ
ijtc-937	141	16	performance	performance	NOUN
ijtc-937	141	17	with	with	ADP
ijtc-937	141	18	earnings	earning	NOUN
ijtc-937	141	19	management	management	NOUN
ijtc-937	141	20	as	as	ADP
ijtc-937	141	21	a	a	DET
ijtc-937	141	22	moderation	moderation	NOUN
ijtc-937	141	23	:	:	PUNCT
ijtc-937	141	24	empirical	empirical	ADJ
ijtc-937	141	25	evidence	evidence	NOUN
ijtc-937	141	26	around	around	ADP
ijtc-937	141	27	covid–19	covid–19	NOUN
ijtc-937	141	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	141	29	and	and	CCONJ
ijtc-937	141	30	suranta	suranta	VERB
ijtc-937	141	31	857	857	NUM
ijtc-937	141	32	|	|	ADV
ijtc-937	141	33	ilomata	ilomata	ADJ
ijtc-937	141	34	international	international	ADJ
ijtc-937	141	35	journal	journal	NOUN
ijtc-937	141	36	of	of	ADP
ijtc-937	141	37	tax	tax	PROPN
ijtc-937	141	38	&	&	CCONJ
ijtc-937	141	39	accounting	accounting	PROPN
ijtc-937	141	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	141	41	.286	.286	NUM
ijtc-937	141	42	.253	.253	NUM
ijtc-937	141	43	8.585	8.585	NUM
ijtc-937	141	44	.000b	.000b	PROPN
ijtc-937	141	45	dependent	dependent	ADJ
ijtc-937	141	46	:	:	PUNCT
ijtc-937	141	47	tobinsq	tobinsq	ADJ
ijtc-937	141	48	unstandardized	unstandardized	ADJ
ijtc-937	141	49	coefficients	coefficient	NOUN
ijtc-937	141	50	b	b	PROPN
ijtc-937	141	51	t	t	PROPN
ijtc-937	141	52	sig	sig	NOUN
ijtc-937	141	53	.	.	PROPN
ijtc-937	141	54	1	1	NUM
ijtc-937	141	55	(	(	PUNCT
ijtc-937	141	56	constant	constant	ADJ
ijtc-937	141	57	)	)	PUNCT
ijtc-937	141	58	8.287	8.287	NUM
ijtc-937	141	59	4.278	4.278	NUM
ijtc-937	141	60	.000	.000	NUM
ijtc-937	141	61	esg	esg	NOUN
ijtc-937	141	62	.525	.525	NUM
ijtc-937	141	63	3.905	3.905	NUM
ijtc-937	141	64	.000	.000	NUM
ijtc-937	141	65	dac	dac	PROPN
ijtc-937	141	66	.026	.026	NUM
ijtc-937	141	67	.013	.013	NUM
ijtc-937	141	68	.989	.989	NUM
ijtc-937	141	69	dac_esg	dac_esg	PROPN
ijtc-937	141	70	-.167	-.167	PROPN
ijtc-937	141	71	-.170	-.170	PROPN
ijtc-937	141	72	.865	.865	ADJ
ijtc-937	141	73	covid19	covid19	NOUN
ijtc-937	142	1	-.316	-.316	ADJ
ijtc-937	142	2	-1.731	-1.731	NOUN
ijtc-937	142	3	.086	.086	NUM
ijtc-937	142	4	big4	big4	PROPN
ijtc-937	142	5	.004	.004	NUM
ijtc-937	142	6	.018	.018	NUM
ijtc-937	142	7	.986	.986	NUM
ijtc-937	142	8	lev	lev	NOUN
ijtc-937	142	9	-.633	-.633	PROPN
ijtc-937	142	10	-.696	-.696	NOUN
ijtc-937	142	11	.488	.488	NUM
ijtc-937	142	12	firmsize	firmsize	PROPN
ijtc-937	142	13	-.682	-.682	ADP
ijtc-937	142	14	-3.703	-3.703	NOUN
ijtc-937	142	15	.000	.000	NUM
ijtc-937	142	16	r	r	NOUN
ijtc-937	142	17	square	square	ADJ
ijtc-937	142	18	adjusted	adjust	VERB
ijtc-937	142	19	r	r	NOUN
ijtc-937	142	20	square	square	PROPN
ijtc-937	142	21	f	f	PROPN
ijtc-937	142	22	sig	sig	PROPN
ijtc-937	142	23	.	.	PROPN
ijtc-937	142	24	.308	.308	NUM
ijtc-937	143	1	.261	.261	NUM
ijtc-937	143	2	6.662	6.662	NUM
ijtc-937	143	3	.000b	.000b	PROPN
ijtc-937	143	4	dependent	dependent	ADJ
ijtc-937	143	5	:	:	PUNCT
ijtc-937	143	6	tobinsq	tobinsq	ADJ
ijtc-937	143	7	unstandardized	unstandardized	ADJ
ijtc-937	143	8	coefficients	coefficient	NOUN
ijtc-937	143	9	b	b	PROPN
ijtc-937	143	10	t	t	PROPN
ijtc-937	143	11	sig	sig	NOUN
ijtc-937	143	12	.	.	PROPN
ijtc-937	143	13	1	1	NUM
ijtc-937	143	14	(	(	PUNCT
ijtc-937	143	15	constant	constant	ADJ
ijtc-937	143	16	)	)	PUNCT
ijtc-937	143	17	.001	.001	NUM
ijtc-937	143	18	3.503	3.503	NUM
ijtc-937	143	19	.001	.001	NUM
ijtc-937	143	20	covid19	covid19	NOUN
ijtc-937	144	1	-.289	-.289	ADJ
ijtc-937	144	2	-1.502	-1.502	PUNCT
ijtc-937	144	3	.136	.136	NUM
ijtc-937	144	4	big4	big4	PROPN
ijtc-937	144	5	-.061	-.061	PROPN
ijtc-937	144	6	-.258	-.258	PROPN
ijtc-937	144	7	.797	.797	NUM
ijtc-937	144	8	lev	lev	PROPN
ijtc-937	144	9	-1.433	-1.433	SYM
ijtc-937	144	10	-1.550	-1.550	X
ijtc-937	144	11	.124	.124	NUM
ijtc-937	145	1	firmsize	firmsize	NOUN
ijtc-937	145	2	-.529	-.529	ADP
ijtc-937	145	3	-2.791	-2.791	X
ijtc-937	145	4	.006	.006	NUM
ijtc-937	145	5	r	r	NOUN
ijtc-937	145	6	square	square	ADJ
ijtc-937	145	7	adjusted	adjust	VERB
ijtc-937	145	8	r	r	NOUN
ijtc-937	145	9	square	square	PROPN
ijtc-937	145	10	f	f	PROPN
ijtc-937	145	11	sig	sig	PROPN
ijtc-937	145	12	.	.	PROPN
ijtc-937	145	13	.201	.201	NUM
ijtc-937	145	14	.171	.171	NUM
ijtc-937	145	15	6.789	6.789	NUM
ijtc-937	145	16	.000b	.000b	PROPN
ijtc-937	145	17	source	source	NOUN
ijtc-937	145	18	:	:	PUNCT
ijtc-937	145	19	secondary	secondary	ADJ
ijtc-937	145	20	data	datum	NOUN
ijtc-937	145	21	that	that	PRON
ijtc-937	145	22	has	have	AUX
ijtc-937	145	23	been	be	AUX
ijtc-937	145	24	processed	process	VERB
ijtc-937	145	25	with	with	ADP
ijtc-937	145	26	ibm	ibm	PROPN
ijtc-937	145	27	spss	spss	PROPN
ijtc-937	145	28	statistics	statistic	NOUN
ijtc-937	145	29	25	25	NUM
ijtc-937	145	30	(	(	PUNCT
ijtc-937	145	31	2023	2023	NUM
ijtc-937	145	32	)	)	PUNCT
ijtc-937	145	33	f	f	PROPN
ijtc-937	145	34	test	test	NOUN
ijtc-937	145	35	results	result	NOUN
ijtc-937	145	36	from	from	ADP
ijtc-937	145	37	table	table	NOUN
ijtc-937	145	38	6	6	NUM
ijtc-937	145	39	with	with	ADP
ijtc-937	145	40	sig	sig	NOUN
ijtc-937	145	41	value	value	NOUN
ijtc-937	145	42	.	.	PUNCT
ijtc-937	146	1	0.000	0.000	NUM
ijtc-937	146	2	,	,	PUNCT
ijtc-937	146	3	then	then	ADV
ijtc-937	146	4	the	the	DET
ijtc-937	146	5	model	model	NOUN
ijtc-937	146	6	used	use	VERB
ijtc-937	146	7	is	be	AUX
ijtc-937	146	8	a	a	DET
ijtc-937	146	9	good	good	ADJ
ijtc-937	146	10	model	model	NOUN
ijtc-937	146	11	for	for	ADP
ijtc-937	146	12	testing	testing	NOUN
ijtc-937	146	13	hypotheses	hypothesis	NOUN
ijtc-937	146	14	(	(	PUNCT
ijtc-937	146	15	sig	sig	NOUN
ijtc-937	146	16	.	.	PUNCT
ijtc-937	146	17	<	<	X
ijtc-937	146	18	0.05	0.05	NUM
ijtc-937	146	19	)	)	PUNCT
ijtc-937	146	20	.	.	PUNCT
ijtc-937	147	1	the	the	DET
ijtc-937	147	2	results	result	NOUN
ijtc-937	147	3	from	from	ADP
ijtc-937	147	4	the	the	DET
ijtc-937	147	5	coefficient	coefficient	NOUN
ijtc-937	147	6	of	of	ADP
ijtc-937	147	7	determination	determination	NOUN
ijtc-937	147	8	test	test	NOUN
ijtc-937	147	9	in	in	ADP
ijtc-937	147	10	table	table	NOUN
ijtc-937	147	11	6	6	NUM
ijtc-937	147	12	reveal	reveal	VERB
ijtc-937	147	13	an	an	DET
ijtc-937	147	14	adjusted	adjusted	ADJ
ijtc-937	147	15	r	r	NOUN
ijtc-937	147	16	square	square	ADJ
ijtc-937	147	17	value	value	NOUN
ijtc-937	147	18	of	of	ADP
ijtc-937	147	19	0.261	0.261	NUM
ijtc-937	147	20	,	,	PUNCT
ijtc-937	147	21	equivalent	equivalent	ADJ
ijtc-937	147	22	to	to	ADP
ijtc-937	147	23	26.1	26.1	NUM
ijtc-937	147	24	%	%	NOUN
ijtc-937	147	25	.	.	PUNCT
ijtc-937	148	1	this	this	PRON
ijtc-937	148	2	suggests	suggest	VERB
ijtc-937	148	3	that	that	SCONJ
ijtc-937	148	4	approximately	approximately	ADV
ijtc-937	148	5	26.1	26.1	NUM
ijtc-937	148	6	%	%	NOUN
ijtc-937	148	7	of	of	ADP
ijtc-937	148	8	the	the	DET
ijtc-937	148	9	variability	variability	NOUN
ijtc-937	148	10	observed	observe	VERB
ijtc-937	148	11	in	in	ADP
ijtc-937	148	12	the	the	DET
ijtc-937	148	13	tobin	tobin	NOUN
ijtc-937	148	14	's	's	PART
ijtc-937	148	15	q	q	NOUN
ijtc-937	148	16	variable	variable	NOUN
ijtc-937	148	17	can	can	AUX
ijtc-937	148	18	be	be	AUX
ijtc-937	148	19	accounted	account	VERB
ijtc-937	148	20	for	for	ADP
ijtc-937	148	21	by	by	ADP
ijtc-937	148	22	the	the	DET
ijtc-937	148	23	assortment	assortment	NOUN
ijtc-937	148	24	of	of	ADP
ijtc-937	148	25	independent	independent	ADJ
ijtc-937	148	26	,	,	PUNCT
ijtc-937	148	27	moderating	moderating	NOUN
ijtc-937	148	28	,	,	PUNCT
ijtc-937	148	29	and	and	CCONJ
ijtc-937	148	30	control	control	NOUN
ijtc-937	148	31	variables	variable	NOUN
ijtc-937	148	32	included	include	VERB
ijtc-937	148	33	in	in	ADP
ijtc-937	148	34	the	the	DET
ijtc-937	148	35	model	model	NOUN
ijtc-937	148	36	.	.	PUNCT
ijtc-937	149	1	nonetheless	nonetheless	ADV
ijtc-937	149	2	,	,	PUNCT
ijtc-937	149	3	it	it	PRON
ijtc-937	149	4	's	be	AUX
ijtc-937	149	5	crucial	crucial	ADJ
ijtc-937	149	6	to	to	PART
ijtc-937	149	7	recognize	recognize	VERB
ijtc-937	149	8	that	that	SCONJ
ijtc-937	149	9	the	the	DET
ijtc-937	149	10	remaining	remain	VERB
ijtc-937	149	11	73.9	73.9	NUM
ijtc-937	149	12	%	%	NOUN
ijtc-937	149	13	of	of	ADP
ijtc-937	149	14	the	the	DET
ijtc-937	149	15	variance	variance	NOUN
ijtc-937	149	16	can	can	AUX
ijtc-937	149	17	be	be	AUX
ijtc-937	149	18	attributed	attribute	VERB
ijtc-937	149	19	to	to	ADP
ijtc-937	149	20	external	external	ADJ
ijtc-937	149	21	variables	variable	NOUN
ijtc-937	149	22	that	that	PRON
ijtc-937	149	23	exist	exist	VERB
ijtc-937	149	24	beyond	beyond	ADP
ijtc-937	149	25	the	the	DET
ijtc-937	149	26	scope	scope	NOUN
ijtc-937	149	27	of	of	ADP
ijtc-937	149	28	this	this	DET
ijtc-937	149	29	particular	particular	ADJ
ijtc-937	149	30	equation	equation	NOUN
ijtc-937	149	31	.	.	PUNCT
ijtc-937	150	1	testing	testing	NOUN
ijtc-937	150	2	and	and	CCONJ
ijtc-937	150	3	discussion	discussion	NOUN
ijtc-937	150	4	from	from	ADP
ijtc-937	150	5	first	first	ADJ
ijtc-937	150	6	hypothesis	hypothesis	NOUN
ijtc-937	150	7	results	result	NOUN
ijtc-937	150	8	from	from	ADP
ijtc-937	150	9	the	the	DET
ijtc-937	150	10	hypothesis	hypothesis	NOUN
ijtc-937	150	11	testing	testing	NOUN
ijtc-937	150	12	and	and	CCONJ
ijtc-937	150	13	analysis	analysis	NOUN
ijtc-937	150	14	are	be	AUX
ijtc-937	150	15	as	as	SCONJ
ijtc-937	150	16	follows	follow	VERB
ijtc-937	150	17	:	:	PUNCT
ijtc-937	150	18	hypothesis	hypothesis	NOUN
ijtc-937	150	19	1	1	NUM
ijtc-937	150	20	:	:	PUNCT
ijtc-937	150	21	influence	influence	NOUN
ijtc-937	150	22	of	of	ADP
ijtc-937	150	23	esg	esg	PROPN
ijtc-937	150	24	on	on	ADP
ijtc-937	150	25	company	company	NOUN
ijtc-937	150	26	performance	performance	NOUN
ijtc-937	150	27	the	the	DET
ijtc-937	150	28	primary	primary	ADJ
ijtc-937	150	29	hypothesis	hypothesis	NOUN
ijtc-937	150	30	aims	aim	VERB
ijtc-937	150	31	to	to	PART
ijtc-937	150	32	explore	explore	VERB
ijtc-937	150	33	the	the	DET
ijtc-937	150	34	impact	impact	NOUN
ijtc-937	150	35	of	of	ADP
ijtc-937	150	36	environmental	environmental	ADJ
ijtc-937	150	37	,	,	PUNCT
ijtc-937	150	38	social	social	ADJ
ijtc-937	150	39	,	,	PUNCT
ijtc-937	150	40	and	and	CCONJ
ijtc-937	150	41	governance	governance	NOUN
ijtc-937	150	42	(	(	PUNCT
ijtc-937	150	43	esg	esg	NOUN
ijtc-937	150	44	)	)	PUNCT
ijtc-937	150	45	performance	performance	NOUN
ijtc-937	150	46	on	on	ADP
ijtc-937	150	47	a	a	DET
ijtc-937	150	48	company	company	NOUN
ijtc-937	150	49	's	's	PART
ijtc-937	150	50	overall	overall	ADJ
ijtc-937	150	51	performance	performance	NOUN
ijtc-937	150	52	,	,	PUNCT
ijtc-937	150	53	utilizing	utilize	VERB
ijtc-937	150	54	return	return	NOUN
ijtc-937	150	55	on	on	ADP
ijtc-937	150	56	assets	asset	NOUN
ijtc-937	150	57	(	(	PUNCT
ijtc-937	150	58	roa	roa	NOUN
ijtc-937	150	59	)	)	PUNCT
ijtc-937	150	60	,	,	PUNCT
ijtc-937	150	61	return	return	VERB
ijtc-937	150	62	on	on	ADP
ijtc-937	150	63	equity	equity	NOUN
ijtc-937	150	64	(	(	PUNCT
ijtc-937	150	65	roe	roe	PROPN
ijtc-937	150	66	)	)	PUNCT
ijtc-937	150	67	,	,	PUNCT
ijtc-937	150	68	and	and	CCONJ
ijtc-937	150	69	tobin	tobin	PROPN
ijtc-937	150	70	's	's	PART
ijtc-937	150	71	q	q	NOUN
ijtc-937	150	72	as	as	ADP
ijtc-937	150	73	surrogate	surrogate	ADJ
ijtc-937	150	74	indicators	indicator	NOUN
ijtc-937	150	75	.	.	PUNCT
ijtc-937	151	1	the	the	DET
ijtc-937	151	2	findings	finding	NOUN
ijtc-937	151	3	presented	present	VERB
ijtc-937	151	4	in	in	ADP
ijtc-937	151	5	table	table	NOUN
ijtc-937	151	6	5	5	NUM
ijtc-937	151	7	unveil	unveil	NOUN
ijtc-937	151	8	a	a	DET
ijtc-937	151	9	constructive	constructive	ADJ
ijtc-937	151	10	and	and	CCONJ
ijtc-937	151	11	statistically	statistically	ADV
ijtc-937	151	12	significant	significant	ADJ
ijtc-937	151	13	connection	connection	NOUN
ijtc-937	151	14	between	between	ADP
ijtc-937	151	15	esg	esg	PROPN
ijtc-937	151	16	and	and	CCONJ
ijtc-937	151	17	firm	firm	ADJ
ijtc-937	151	18	performance	performance	NOUN
ijtc-937	151	19	:	:	PUNCT
ijtc-937	151	20	the	the	DET
ijtc-937	151	21	roa	roa	NOUN
ijtc-937	151	22	measure	measure	NOUN
ijtc-937	151	23	demonstrates	demonstrate	VERB
ijtc-937	151	24	a	a	DET
ijtc-937	151	25	coefficient	coefficient	NOUN
ijtc-937	151	26	of	of	ADP
ijtc-937	151	27	0.031	0.031	NUM
ijtc-937	151	28	,	,	PUNCT
ijtc-937	151	29	accompanied	accompany	VERB
ijtc-937	151	30	by	by	ADP
ijtc-937	151	31	a	a	DET
ijtc-937	151	32	sig	sig	NOUN
ijtc-937	151	33	.	.	PUNCT
ijtc-937	151	34	value	value	NOUN
ijtc-937	151	35	of	of	ADP
ijtc-937	151	36	0.000	0.000	NUM
ijtc-937	151	37	(	(	PUNCT
ijtc-937	151	38	0.000	0.000	NUM
ijtc-937	151	39	<	<	X
ijtc-937	151	40	0.050	0.050	NUM
ijtc-937	151	41	)	)	PUNCT
ijtc-937	151	42	,	,	PUNCT
ijtc-937	151	43	indicating	indicate	VERB
ijtc-937	151	44	that	that	SCONJ
ijtc-937	151	45	enhancements	enhancement	NOUN
ijtc-937	151	46	in	in	ADP
ijtc-937	151	47	esg	esg	PROPN
ijtc-937	151	48	performance	performance	NOUN
ijtc-937	151	49	contribute	contribute	VERB
ijtc-937	151	50	positively	positively	ADV
ijtc-937	151	51	to	to	ADP
ijtc-937	151	52	companies	company	NOUN
ijtc-937	151	53	'	'	PART
ijtc-937	151	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-937	151	55	the	the	DET
ijtc-937	151	56	effect	effect	NOUN
ijtc-937	151	57	of	of	ADP
ijtc-937	151	58	environmental	environmental	ADJ
ijtc-937	151	59	,	,	PUNCT
ijtc-937	151	60	social	social	ADJ
ijtc-937	151	61	,	,	PUNCT
ijtc-937	151	62	and	and	CCONJ
ijtc-937	151	63	governance	governance	NOUN
ijtc-937	151	64	(	(	PUNCT
ijtc-937	151	65	esg	esg	PROPN
ijtc-937	151	66	)	)	PUNCT
ijtc-937	151	67	on	on	ADP
ijtc-937	151	68	firm	firm	ADJ
ijtc-937	151	69	performance	performance	NOUN
ijtc-937	151	70	with	with	ADP
ijtc-937	151	71	earnings	earning	NOUN
ijtc-937	151	72	management	management	NOUN
ijtc-937	151	73	as	as	ADP
ijtc-937	151	74	a	a	DET
ijtc-937	151	75	moderation	moderation	NOUN
ijtc-937	151	76	:	:	PUNCT
ijtc-937	151	77	empirical	empirical	ADJ
ijtc-937	151	78	evidence	evidence	NOUN
ijtc-937	151	79	around	around	ADP
ijtc-937	151	80	covid–19	covid–19	NOUN
ijtc-937	151	81	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	151	82	and	and	CCONJ
ijtc-937	151	83	suranta	suranta	VERB
ijtc-937	151	84	858	858	NUM
ijtc-937	151	85	|	|	ADV
ijtc-937	151	86	ilomata	ilomata	ADJ
ijtc-937	151	87	international	international	ADJ
ijtc-937	151	88	journal	journal	NOUN
ijtc-937	151	89	of	of	ADP
ijtc-937	151	90	tax	tax	PROPN
ijtc-937	151	91	&	&	CCONJ
ijtc-937	151	92	accounting	account	VERB
ijtc-937	151	93	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	151	94	financial	financial	ADJ
ijtc-937	151	95	performance	performance	NOUN
ijtc-937	151	96	,	,	PUNCT
ijtc-937	151	97	particularly	particularly	ADV
ijtc-937	151	98	concerning	concern	VERB
ijtc-937	151	99	roa	roa	NOUN
ijtc-937	151	100	.	.	PUNCT
ijtc-937	152	1	these	these	DET
ijtc-937	152	2	outcomes	outcome	NOUN
ijtc-937	152	3	are	be	AUX
ijtc-937	152	4	consistent	consistent	ADJ
ijtc-937	152	5	with	with	ADP
ijtc-937	152	6	the	the	DET
ijtc-937	152	7	conclusions	conclusion	NOUN
ijtc-937	152	8	drawn	draw	VERB
ijtc-937	152	9	by	by	ADP
ijtc-937	152	10	safriani	safriani	PROPN
ijtc-937	152	11	&	&	CCONJ
ijtc-937	152	12	utomo	utomo	PROPN
ijtc-937	152	13	(	(	PUNCT
ijtc-937	152	14	2020	2020	NUM
ijtc-937	152	15	)	)	PUNCT
ijtc-937	152	16	,	,	PUNCT
ijtc-937	152	17	which	which	PRON
ijtc-937	152	18	assert	assert	VERB
ijtc-937	152	19	that	that	SCONJ
ijtc-937	152	20	higher	high	ADJ
ijtc-937	152	21	esg	esg	PROPN
ijtc-937	152	22	ratings	rating	NOUN
ijtc-937	152	23	are	be	AUX
ijtc-937	152	24	linked	link	VERB
ijtc-937	152	25	to	to	ADP
ijtc-937	152	26	improved	improve	VERB
ijtc-937	152	27	asset	asset	NOUN
ijtc-937	152	28	returns	return	NOUN
ijtc-937	152	29	.	.	PUNCT
ijtc-937	153	1	likewise	likewise	ADV
ijtc-937	153	2	,	,	PUNCT
ijtc-937	153	3	roe	roe	PROPN
ijtc-937	153	4	reveals	reveal	VERB
ijtc-937	153	5	a	a	DET
ijtc-937	153	6	coefficient	coefficient	NOUN
ijtc-937	153	7	of	of	ADP
ijtc-937	153	8	0.133	0.133	NUM
ijtc-937	153	9	,	,	PUNCT
ijtc-937	153	10	with	with	ADP
ijtc-937	153	11	a	a	DET
ijtc-937	153	12	sig	sig	NOUN
ijtc-937	153	13	.	.	PUNCT
ijtc-937	153	14	value	value	NOUN
ijtc-937	153	15	of	of	ADP
ijtc-937	153	16	0.004	0.004	NUM
ijtc-937	153	17	(	(	PUNCT
ijtc-937	153	18	below	below	ADP
ijtc-937	153	19	0.050	0.050	NUM
ijtc-937	153	20	)	)	PUNCT
ijtc-937	153	21	,	,	PUNCT
ijtc-937	153	22	providing	provide	VERB
ijtc-937	153	23	confirmation	confirmation	NOUN
ijtc-937	153	24	that	that	SCONJ
ijtc-937	153	25	esg	esg	PROPN
ijtc-937	153	26	performance	performance	NOUN
ijtc-937	153	27	substantially	substantially	ADV
ijtc-937	153	28	elevates	elevate	VERB
ijtc-937	153	29	return	return	NOUN
ijtc-937	153	30	on	on	ADP
ijtc-937	153	31	equity	equity	NOUN
ijtc-937	153	32	.	.	PUNCT
ijtc-937	154	1	these	these	DET
ijtc-937	154	2	results	result	NOUN
ijtc-937	154	3	is	be	AUX
ijtc-937	154	4	support	support	NOUN
ijtc-937	154	5	the	the	DET
ijtc-937	154	6	prior	prior	ADJ
ijtc-937	154	7	studies	study	NOUN
ijtc-937	154	8	(	(	PUNCT
ijtc-937	154	9	zhao	zhao	PROPN
ijtc-937	154	10	et	et	PROPN
ijtc-937	154	11	al	al	PROPN
ijtc-937	154	12	.	.	PROPN
ijtc-937	154	13	,	,	PUNCT
ijtc-937	154	14	2018	2018	NUM
ijtc-937	154	15	)	)	PUNCT
ijtc-937	154	16	.	.	PUNCT
ijtc-937	155	1	parallel	parallel	ADJ
ijtc-937	155	2	to	to	ADP
ijtc-937	155	3	the	the	DET
ijtc-937	155	4	trends	trend	NOUN
ijtc-937	155	5	observed	observe	VERB
ijtc-937	155	6	in	in	ADP
ijtc-937	155	7	roa	roa	PROPN
ijtc-937	155	8	and	and	CCONJ
ijtc-937	155	9	roe	roe	PROPN
ijtc-937	155	10	,	,	PUNCT
ijtc-937	155	11	esg	esg	PROPN
ijtc-937	155	12	also	also	ADV
ijtc-937	155	13	exerts	exert	VERB
ijtc-937	155	14	a	a	DET
ijtc-937	155	15	constructive	constructive	ADJ
ijtc-937	155	16	and	and	CCONJ
ijtc-937	155	17	significant	significant	ADJ
ijtc-937	155	18	impact	impact	NOUN
ijtc-937	155	19	on	on	ADP
ijtc-937	155	20	tobin	tobin	PROPN
ijtc-937	155	21	's	's	PART
ijtc-937	155	22	q	q	X
ijtc-937	155	23	,	,	PUNCT
ijtc-937	155	24	as	as	SCONJ
ijtc-937	155	25	evidenced	evidence	VERB
ijtc-937	155	26	by	by	ADP
ijtc-937	155	27	a	a	DET
ijtc-937	155	28	regression	regression	NOUN
ijtc-937	155	29	coefficient	coefficient	NOUN
ijtc-937	155	30	of	of	ADP
ijtc-937	155	31	0.443	0.443	NUM
ijtc-937	155	32	and	and	CCONJ
ijtc-937	155	33	a	a	DET
ijtc-937	155	34	sig	sig	NOUN
ijtc-937	155	35	.	.	PUNCT
ijtc-937	155	36	value	value	NOUN
ijtc-937	155	37	of	of	ADP
ijtc-937	155	38	0.003	0.003	NUM
ijtc-937	155	39	(	(	PUNCT
ijtc-937	155	40	0.003	0.003	NUM
ijtc-937	155	41	<	<	X
ijtc-937	155	42	0.050	0.050	NUM
ijtc-937	155	43	)	)	PUNCT
ijtc-937	155	44	.	.	PUNCT
ijtc-937	156	1	in	in	ADP
ijtc-937	156	2	essence	essence	NOUN
ijtc-937	156	3	,	,	PUNCT
ijtc-937	156	4	the	the	DET
ijtc-937	156	5	initial	initial	ADJ
ijtc-937	156	6	hypothesis	hypothesis	NOUN
ijtc-937	156	7	is	be	AUX
ijtc-937	156	8	substantiated	substantiate	VERB
ijtc-937	156	9	.	.	PUNCT
ijtc-937	157	1	this	this	DET
ijtc-937	157	2	investigation	investigation	NOUN
ijtc-937	157	3	sets	set	VERB
ijtc-937	157	4	itself	itself	PRON
ijtc-937	157	5	apart	apart	ADV
ijtc-937	157	6	from	from	ADP
ijtc-937	157	7	prior	prior	ADJ
ijtc-937	157	8	research	research	NOUN
ijtc-937	157	9	(	(	PUNCT
ijtc-937	157	10	aqabna	aqabna	NOUN
ijtc-937	157	11	et	et	PROPN
ijtc-937	157	12	al	al	PROPN
ijtc-937	157	13	.	.	PROPN
ijtc-937	157	14	,	,	PUNCT
ijtc-937	157	15	2023	2023	NUM
ijtc-937	157	16	;	;	PUNCT
ijtc-937	157	17	atan	atan	PROPN
ijtc-937	157	18	et	et	PROPN
ijtc-937	157	19	al	al	PROPN
ijtc-937	157	20	.	.	PROPN
ijtc-937	157	21	,	,	PUNCT
ijtc-937	157	22	2018	2018	NUM
ijtc-937	157	23	;	;	PUNCT
ijtc-937	157	24	kamatra	kamatra	PROPN
ijtc-937	157	25	&	&	CCONJ
ijtc-937	157	26	kartikaningdyah	kartikaningdyah	PROPN
ijtc-937	157	27	,	,	PUNCT
ijtc-937	157	28	2015	2015	NUM
ijtc-937	157	29	)	)	PUNCT
ijtc-937	157	30	,	,	PUNCT
ijtc-937	157	31	which	which	PRON
ijtc-937	157	32	did	do	AUX
ijtc-937	157	33	not	not	PART
ijtc-937	157	34	uncover	uncover	VERB
ijtc-937	157	35	a	a	DET
ijtc-937	157	36	connection	connection	NOUN
ijtc-937	157	37	between	between	ADP
ijtc-937	157	38	esg	esg	PROPN
ijtc-937	157	39	and	and	CCONJ
ijtc-937	157	40	an	an	DET
ijtc-937	157	41	upsurge	upsurge	NOUN
ijtc-937	157	42	in	in	ADP
ijtc-937	157	43	roe	roe	NOUN
ijtc-937	157	44	.	.	PUNCT
ijtc-937	158	1	consequently	consequently	ADV
ijtc-937	158	2	,	,	PUNCT
ijtc-937	158	3	it	it	PRON
ijtc-937	158	4	validates	validate	VERB
ijtc-937	158	5	that	that	SCONJ
ijtc-937	158	6	esg	esg	PROPN
ijtc-937	158	7	has	have	VERB
ijtc-937	158	8	a	a	DET
ijtc-937	158	9	positive	positive	ADJ
ijtc-937	158	10	and	and	CCONJ
ijtc-937	158	11	noteworthy	noteworthy	ADJ
ijtc-937	158	12	influence	influence	NOUN
ijtc-937	158	13	on	on	ADP
ijtc-937	158	14	company	company	NOUN
ijtc-937	158	15	performance	performance	NOUN
ijtc-937	158	16	,	,	PUNCT
ijtc-937	158	17	as	as	SCONJ
ijtc-937	158	18	evidenced	evidence	VERB
ijtc-937	158	19	by	by	ADP
ijtc-937	158	20	roa	roa	PROPN
ijtc-937	158	21	,	,	PUNCT
ijtc-937	158	22	roe	roe	PROPN
ijtc-937	158	23	,	,	PUNCT
ijtc-937	158	24	and	and	CCONJ
ijtc-937	158	25	tobin	tobin	PROPN
ijtc-937	158	26	's	's	PART
ijtc-937	158	27	q.	q.	NOUN
ijtc-937	158	28	moreover	moreover	ADV
ijtc-937	158	29	,	,	PUNCT
ijtc-937	158	30	even	even	ADV
ijtc-937	158	31	amid	amid	ADP
ijtc-937	158	32	the	the	DET
ijtc-937	158	33	challenges	challenge	NOUN
ijtc-937	158	34	of	of	ADP
ijtc-937	158	35	the	the	DET
ijtc-937	158	36	covid-19	covid-19	PROPN
ijtc-937	158	37	pandemic	pandemic	NOUN
ijtc-937	158	38	,	,	PUNCT
ijtc-937	158	39	esg	esg	PROPN
ijtc-937	158	40	scores	score	NOUN
ijtc-937	158	41	continue	continue	VERB
ijtc-937	158	42	to	to	PART
ijtc-937	158	43	exert	exert	VERB
ijtc-937	158	44	a	a	DET
ijtc-937	158	45	positive	positive	ADJ
ijtc-937	158	46	influence	influence	NOUN
ijtc-937	158	47	on	on	ADP
ijtc-937	158	48	company	company	NOUN
ijtc-937	158	49	performance	performance	NOUN
ijtc-937	158	50	.	.	PUNCT
ijtc-937	159	1	the	the	DET
ijtc-937	159	2	research	research	NOUN
ijtc-937	159	3	outcomes	outcome	NOUN
ijtc-937	159	4	elucidate	elucidate	VERB
ijtc-937	159	5	:	:	PUNCT
ijtc-937	159	6	roa	roa	NOUN
ijtc-937	159	7	displays	display	VERB
ijtc-937	159	8	a	a	DET
ijtc-937	159	9	significant	significant	ADJ
ijtc-937	159	10	and	and	CCONJ
ijtc-937	159	11	positive	positive	ADJ
ijtc-937	159	12	impact	impact	NOUN
ijtc-937	159	13	,	,	PUNCT
ijtc-937	159	14	characterized	characterize	VERB
ijtc-937	159	15	by	by	ADP
ijtc-937	159	16	a	a	DET
ijtc-937	159	17	coefficient	coefficient	NOUN
ijtc-937	159	18	value	value	NOUN
ijtc-937	159	19	of	of	ADP
ijtc-937	159	20	0.034	0.034	NUM
ijtc-937	159	21	and	and	CCONJ
ijtc-937	159	22	a	a	DET
ijtc-937	159	23	sig	sig	NOUN
ijtc-937	159	24	.	.	PUNCT
ijtc-937	159	25	value	value	NOUN
ijtc-937	159	26	of	of	ADP
ijtc-937	159	27	0.000	0.000	NUM
ijtc-937	159	28	(	(	PUNCT
ijtc-937	159	29	0.000	0.000	NUM
ijtc-937	159	30	<	<	X
ijtc-937	159	31	0.050	0.050	NUM
ijtc-937	159	32	)	)	PUNCT
ijtc-937	159	33	.	.	PUNCT
ijtc-937	160	1	roe	roe	PROPN
ijtc-937	160	2	similarly	similarly	ADV
ijtc-937	160	3	exhibits	exhibit	VERB
ijtc-937	160	4	a	a	DET
ijtc-937	160	5	favorable	favorable	ADJ
ijtc-937	160	6	influence	influence	NOUN
ijtc-937	160	7	with	with	ADP
ijtc-937	160	8	a	a	DET
ijtc-937	160	9	regression	regression	NOUN
ijtc-937	160	10	coefficient	coefficient	NOUN
ijtc-937	160	11	value	value	NOUN
ijtc-937	160	12	of	of	ADP
ijtc-937	160	13	0.066	0.066	NUM
ijtc-937	160	14	and	and	CCONJ
ijtc-937	160	15	a	a	DET
ijtc-937	160	16	significance	significance	NOUN
ijtc-937	160	17	level	level	NOUN
ijtc-937	160	18	of	of	ADP
ijtc-937	160	19	0.038	0.038	NUM
ijtc-937	160	20	(	(	PUNCT
ijtc-937	160	21	0.038	0.038	NUM
ijtc-937	160	22	<	<	NOUN
ijtc-937	160	23	0.050	0.050	NUM
ijtc-937	160	24	)	)	PUNCT
ijtc-937	160	25	.	.	PUNCT
ijtc-937	161	1	likewise	likewise	ADV
ijtc-937	161	2	,	,	PUNCT
ijtc-937	161	3	tobin	tobin	PROPN
ijtc-937	161	4	's	's	PART
ijtc-937	161	5	q	q	NOUN
ijtc-937	161	6	maintains	maintain	VERB
ijtc-937	161	7	consistent	consistent	ADJ
ijtc-937	161	8	findings	finding	NOUN
ijtc-937	161	9	,	,	PUNCT
ijtc-937	161	10	with	with	ADP
ijtc-937	161	11	a	a	DET
ijtc-937	161	12	regression	regression	NOUN
ijtc-937	161	13	coefficient	coefficient	NOUN
ijtc-937	161	14	value	value	NOUN
ijtc-937	161	15	of	of	ADP
ijtc-937	161	16	0.525	0.525	NUM
ijtc-937	161	17	and	and	CCONJ
ijtc-937	161	18	a	a	DET
ijtc-937	161	19	significance	significance	NOUN
ijtc-937	161	20	level	level	NOUN
ijtc-937	161	21	of	of	ADP
ijtc-937	161	22	0.000	0.000	NUM
ijtc-937	161	23	(	(	PUNCT
ijtc-937	161	24	0.000	0.000	NUM
ijtc-937	161	25	<	<	X
ijtc-937	161	26	0.050	0.050	NUM
ijtc-937	161	27	)	)	PUNCT
ijtc-937	161	28	.	.	PUNCT
ijtc-937	162	1	this	this	PRON
ijtc-937	162	2	underscores	underscore	VERB
ijtc-937	162	3	the	the	DET
ijtc-937	162	4	positive	positive	ADJ
ijtc-937	162	5	impact	impact	NOUN
ijtc-937	162	6	of	of	ADP
ijtc-937	162	7	esg	esg	PROPN
ijtc-937	162	8	on	on	ADP
ijtc-937	162	9	firm	firm	ADJ
ijtc-937	162	10	performance	performance	NOUN
ijtc-937	162	11	during	during	ADP
ijtc-937	162	12	the	the	DET
ijtc-937	162	13	covid-19	covid-19	PROPN
ijtc-937	162	14	pandemic	pandemic	NOUN
ijtc-937	162	15	,	,	PUNCT
ijtc-937	162	16	aligning	align	VERB
ijtc-937	162	17	with	with	ADP
ijtc-937	162	18	the	the	DET
ijtc-937	162	19	research	research	NOUN
ijtc-937	162	20	results	result	NOUN
ijtc-937	162	21	observed	observe	VERB
ijtc-937	162	22	both	both	CCONJ
ijtc-937	162	23	before	before	ADP
ijtc-937	162	24	and	and	CCONJ
ijtc-937	162	25	during	during	ADP
ijtc-937	162	26	the	the	DET
ijtc-937	162	27	pandemic	pandemic	ADJ
ijtc-937	162	28	.	.	PUNCT
ijtc-937	163	1	hypothesis	hypothesis	NOUN
ijtc-937	163	2	2	2	NUM
ijtc-937	163	3	:	:	PUNCT
ijtc-937	163	4	earnings	earning	NOUN
ijtc-937	163	5	management	management	NOUN
ijtc-937	163	6	moderation	moderation	NOUN
ijtc-937	163	7	of	of	ADP
ijtc-937	163	8	esg	esg	PROPN
ijtc-937	163	9	and	and	CCONJ
ijtc-937	163	10	company	company	NOUN
ijtc-937	163	11	performance	performance	NOUN
ijtc-937	163	12	the	the	DET
ijtc-937	163	13	second	second	ADJ
ijtc-937	163	14	hypothesis	hypothesis	NOUN
ijtc-937	163	15	investigates	investigate	VERB
ijtc-937	163	16	the	the	DET
ijtc-937	163	17	potential	potential	ADJ
ijtc-937	163	18	moderating	moderate	VERB
ijtc-937	163	19	role	role	NOUN
ijtc-937	163	20	of	of	ADP
ijtc-937	163	21	earnings	earning	NOUN
ijtc-937	163	22	accrual	accrual	ADJ
ijtc-937	163	23	management	management	NOUN
ijtc-937	163	24	(	(	PUNCT
ijtc-937	163	25	dac	dac	NOUN
ijtc-937	163	26	)	)	PUNCT
ijtc-937	163	27	in	in	ADP
ijtc-937	163	28	the	the	DET
ijtc-937	163	29	correlation	correlation	NOUN
ijtc-937	163	30	between	between	ADP
ijtc-937	163	31	esg	esg	PROPN
ijtc-937	163	32	and	and	CCONJ
ijtc-937	163	33	firm	firm	ADJ
ijtc-937	163	34	performance	performance	NOUN
ijtc-937	163	35	.	.	PUNCT
ijtc-937	164	1	the	the	DET
ijtc-937	164	2	outcomes	outcome	NOUN
ijtc-937	164	3	unveil	unveil	VERB
ijtc-937	164	4	the	the	DET
ijtc-937	164	5	following	follow	VERB
ijtc-937	164	6	:	:	PUNCT
ijtc-937	164	7	earnings	earning	NOUN
ijtc-937	164	8	management	management	NOUN
ijtc-937	164	9	diminishes	diminish	VERB
ijtc-937	164	10	the	the	DET
ijtc-937	164	11	connection	connection	NOUN
ijtc-937	164	12	between	between	ADP
ijtc-937	164	13	esg	esg	PROPN
ijtc-937	164	14	and	and	CCONJ
ijtc-937	164	15	financial	financial	ADJ
ijtc-937	164	16	performance	performance	NOUN
ijtc-937	164	17	(	(	PUNCT
ijtc-937	164	18	roa	roa	PROPN
ijtc-937	164	19	)	)	PUNCT
ijtc-937	164	20	.	.	PUNCT
ijtc-937	165	1	the	the	DET
ijtc-937	165	2	regression	regression	NOUN
ijtc-937	165	3	coefficient	coefficient	NOUN
ijtc-937	165	4	holds	hold	VERB
ijtc-937	165	5	a	a	DET
ijtc-937	165	6	value	value	NOUN
ijtc-937	165	7	of	of	ADP
ijtc-937	165	8	-0.001	-0.001	NOUN
ijtc-937	165	9	,	,	PUNCT
ijtc-937	165	10	accompanied	accompany	VERB
ijtc-937	165	11	by	by	ADP
ijtc-937	165	12	a	a	DET
ijtc-937	165	13	sig	sig	NOUN
ijtc-937	165	14	.	.	PUNCT
ijtc-937	165	15	value	value	NOUN
ijtc-937	165	16	of	of	ADP
ijtc-937	165	17	0.704	0.704	NUM
ijtc-937	165	18	(	(	PUNCT
ijtc-937	165	19	0.704	0.704	NUM
ijtc-937	165	20	>	>	SYM
ijtc-937	165	21	0.050	0.050	NUM
ijtc-937	165	22	)	)	PUNCT
ijtc-937	165	23	,	,	PUNCT
ijtc-937	165	24	indicating	indicate	VERB
ijtc-937	165	25	a	a	DET
ijtc-937	165	26	lack	lack	NOUN
ijtc-937	165	27	of	of	ADP
ijtc-937	165	28	significance	significance	NOUN
ijtc-937	165	29	.	.	PUNCT
ijtc-937	166	1	in	in	ADP
ijtc-937	166	2	the	the	DET
ijtc-937	166	3	case	case	NOUN
ijtc-937	166	4	of	of	ADP
ijtc-937	166	5	roe	roe	NOUN
ijtc-937	166	6	,	,	PUNCT
ijtc-937	166	7	moderation	moderation	NOUN
ijtc-937	166	8	strengthens	strengthen	VERB
ijtc-937	166	9	the	the	DET
ijtc-937	166	10	bond	bond	NOUN
ijtc-937	166	11	between	between	ADP
ijtc-937	166	12	esg	esg	PROPN
ijtc-937	166	13	and	and	CCONJ
ijtc-937	166	14	firm	firm	ADJ
ijtc-937	166	15	performance	performance	NOUN
ijtc-937	166	16	,	,	PUNCT
ijtc-937	166	17	as	as	SCONJ
ijtc-937	166	18	evidenced	evidence	VERB
ijtc-937	166	19	by	by	ADP
ijtc-937	166	20	a	a	DET
ijtc-937	166	21	regression	regression	NOUN
ijtc-937	166	22	coefficient	coefficient	NOUN
ijtc-937	166	23	value	value	NOUN
ijtc-937	166	24	of	of	ADP
ijtc-937	166	25	0.291	0.291	NUM
ijtc-937	166	26	and	and	CCONJ
ijtc-937	166	27	a	a	DET
ijtc-937	166	28	significance	significance	NOUN
ijtc-937	166	29	level	level	NOUN
ijtc-937	166	30	of	of	ADP
ijtc-937	166	31	56.5	56.5	NUM
ijtc-937	166	32	%	%	NOUN
ijtc-937	166	33	(	(	PUNCT
ijtc-937	166	34	0.565	0.565	NUM
ijtc-937	166	35	>	>	SYM
ijtc-937	166	36	0.050	0.050	NUM
ijtc-937	166	37	)	)	PUNCT
ijtc-937	166	38	.	.	PUNCT
ijtc-937	167	1	earnings	earning	NOUN
ijtc-937	167	2	management	management	NOUN
ijtc-937	167	3	also	also	ADV
ijtc-937	167	4	does	do	AUX
ijtc-937	167	5	not	not	PART
ijtc-937	167	6	emerge	emerge	VERB
ijtc-937	167	7	as	as	ADV
ijtc-937	167	8	significant	significant	ADJ
ijtc-937	167	9	in	in	ADP
ijtc-937	167	10	this	this	DET
ijtc-937	167	11	context	context	NOUN
ijtc-937	167	12	.	.	PUNCT
ijtc-937	168	1	similarly	similarly	ADV
ijtc-937	168	2	,	,	PUNCT
ijtc-937	168	3	tobin	tobin	PROPN
ijtc-937	168	4	's	's	PART
ijtc-937	168	5	q	q	PROPN
ijtc-937	168	6	exhibits	exhibit	VERB
ijtc-937	168	7	non	non	ADJ
ijtc-937	168	8	-	-	ADJ
ijtc-937	168	9	significant	significant	ADJ
ijtc-937	168	10	moderation	moderation	NOUN
ijtc-937	168	11	,	,	PUNCT
ijtc-937	168	12	characterized	characterize	VERB
ijtc-937	168	13	by	by	ADP
ijtc-937	168	14	a	a	DET
ijtc-937	168	15	regression	regression	NOUN
ijtc-937	168	16	coefficient	coefficient	NOUN
ijtc-937	168	17	value	value	NOUN
ijtc-937	168	18	of	of	ADP
ijtc-937	168	19	0.010	0.010	NUM
ijtc-937	168	20	and	and	CCONJ
ijtc-937	168	21	a	a	DET
ijtc-937	168	22	significance	significance	NOUN
ijtc-937	168	23	level	level	NOUN
ijtc-937	168	24	of	of	ADP
ijtc-937	168	25	0.992	0.992	NUM
ijtc-937	168	26	(	(	PUNCT
ijtc-937	168	27	0.992	0.992	NUM
ijtc-937	168	28	>	>	PUNCT
ijtc-937	168	29	0.050	0.050	NUM
ijtc-937	168	30	)	)	PUNCT
ijtc-937	168	31	.	.	PUNCT
ijtc-937	169	1	hence	hence	ADV
ijtc-937	169	2	,	,	PUNCT
ijtc-937	169	3	tobin	tobin	PROPN
ijtc-937	169	4	's	's	PART
ijtc-937	169	5	q	q	NOUN
ijtc-937	169	6	fails	fail	VERB
ijtc-937	169	7	to	to	PART
ijtc-937	169	8	demonstrate	demonstrate	VERB
ijtc-937	169	9	significance	significance	NOUN
ijtc-937	169	10	in	in	ADP
ijtc-937	169	11	moderating	moderate	VERB
ijtc-937	169	12	the	the	DET
ijtc-937	169	13	link	link	NOUN
ijtc-937	169	14	between	between	ADP
ijtc-937	169	15	esg	esg	PROPN
ijtc-937	169	16	and	and	CCONJ
ijtc-937	169	17	firm	firm	ADJ
ijtc-937	169	18	performance	performance	NOUN
ijtc-937	169	19	.	.	PUNCT
ijtc-937	170	1	in	in	ADP
ijtc-937	170	2	light	light	NOUN
ijtc-937	170	3	of	of	ADP
ijtc-937	170	4	these	these	DET
ijtc-937	170	5	findings	finding	NOUN
ijtc-937	170	6	,	,	PUNCT
ijtc-937	170	7	the	the	DET
ijtc-937	170	8	second	second	ADJ
ijtc-937	170	9	hypothesis	hypothesis	NOUN
ijtc-937	170	10	is	be	AUX
ijtc-937	170	11	refuted	refute	VERB
ijtc-937	170	12	,	,	PUNCT
ijtc-937	170	13	signifying	signify	VERB
ijtc-937	170	14	that	that	SCONJ
ijtc-937	170	15	earnings	earning	NOUN
ijtc-937	170	16	accrual	accrual	ADJ
ijtc-937	170	17	management	management	NOUN
ijtc-937	170	18	(	(	PUNCT
ijtc-937	170	19	dac	dac	PROPN
ijtc-937	170	20	)	)	PUNCT
ijtc-937	170	21	does	do	AUX
ijtc-937	170	22	not	not	PART
ijtc-937	170	23	exert	exert	VERB
ijtc-937	170	24	a	a	DET
ijtc-937	170	25	moderating	moderate	VERB
ijtc-937	170	26	influence	influence	NOUN
ijtc-937	170	27	on	on	ADP
ijtc-937	170	28	the	the	DET
ijtc-937	170	29	relationship	relationship	NOUN
ijtc-937	170	30	between	between	ADP
ijtc-937	170	31	esg	esg	PROPN
ijtc-937	170	32	and	and	CCONJ
ijtc-937	170	33	firm	firm	ADJ
ijtc-937	170	34	performance	performance	NOUN
ijtc-937	170	35	,	,	PUNCT
ijtc-937	170	36	aligning	align	VERB
ijtc-937	170	37	with	with	ADP
ijtc-937	170	38	the	the	DET
ijtc-937	170	39	research	research	NOUN
ijtc-937	170	40	conducted	conduct	VERB
ijtc-937	170	41	by	by	ADP
ijtc-937	170	42	(	(	PUNCT
ijtc-937	170	43	aqabna	aqabna	NOUN
ijtc-937	170	44	et	et	PROPN
ijtc-937	170	45	al	al	PROPN
ijtc-937	170	46	.	.	PROPN
ijtc-937	170	47	,	,	PUNCT
ijtc-937	170	48	2023	2023	NUM
ijtc-937	170	49	)	)	PUNCT
ijtc-937	170	50	,	,	PUNCT
ijtc-937	170	51	which	which	PRON
ijtc-937	170	52	similarly	similarly	ADV
ijtc-937	170	53	reported	report	VERB
ijtc-937	170	54	no	no	DET
ijtc-937	170	55	impact	impact	NOUN
ijtc-937	170	56	of	of	ADP
ijtc-937	170	57	earnings	earning	NOUN
ijtc-937	170	58	management	management	NOUN
ijtc-937	170	59	on	on	ADP
ijtc-937	170	60	the	the	DET
ijtc-937	170	61	association	association	NOUN
ijtc-937	170	62	between	between	ADP
ijtc-937	170	63	esg	esg	PROPN
ijtc-937	170	64	and	and	CCONJ
ijtc-937	170	65	firm	firm	ADJ
ijtc-937	170	66	performance	performance	NOUN
ijtc-937	170	67	.	.	PUNCT
ijtc-937	171	1	this	this	DET
ijtc-937	171	2	study	study	NOUN
ijtc-937	171	3	underscores	underscore	VERB
ijtc-937	171	4	the	the	DET
ijtc-937	171	5	significance	significance	NOUN
ijtc-937	171	6	of	of	ADP
ijtc-937	171	7	companies	company	NOUN
ijtc-937	171	8	striving	strive	VERB
ijtc-937	171	9	to	to	PART
ijtc-937	171	10	present	present	VERB
ijtc-937	171	11	a	a	DET
ijtc-937	171	12	favorable	favorable	ADJ
ijtc-937	171	13	image	image	NOUN
ijtc-937	171	14	amidst	amidst	ADP
ijtc-937	171	15	the	the	DET
ijtc-937	171	16	challenges	challenge	NOUN
ijtc-937	171	17	of	of	ADP
ijtc-937	171	18	the	the	DET
ijtc-937	171	19	covid-19	covid-19	PROPN
ijtc-937	171	20	pandemic	pandemic	NOUN
ijtc-937	171	21	,	,	PUNCT
ijtc-937	171	22	despite	despite	SCONJ
ijtc-937	171	23	its	its	PRON
ijtc-937	171	24	detrimental	detrimental	ADJ
ijtc-937	171	25	effects	effect	NOUN
ijtc-937	171	26	on	on	ADP
ijtc-937	171	27	their	their	PRON
ijtc-937	171	28	performance	performance	NOUN
ijtc-937	171	29	.	.	PUNCT
ijtc-937	172	1	management	management	NOUN
ijtc-937	172	2	frequently	frequently	ADV
ijtc-937	172	3	employs	employ	VERB
ijtc-937	172	4	earnings	earning	NOUN
ijtc-937	172	5	management	management	NOUN
ijtc-937	172	6	as	as	ADP
ijtc-937	172	7	a	a	DET
ijtc-937	172	8	tactic	tactic	NOUN
ijtc-937	172	9	to	to	PART
ijtc-937	172	10	enhance	enhance	VERB
ijtc-937	172	11	their	their	PRON
ijtc-937	172	12	attractiveness	attractiveness	NOUN
ijtc-937	172	13	to	to	ADP
ijtc-937	172	14	investors	investor	NOUN
ijtc-937	172	15	.	.	PUNCT
ijtc-937	173	1	nevertheless	nevertheless	ADV
ijtc-937	173	2	,	,	PUNCT
ijtc-937	173	3	the	the	DET
ijtc-937	173	4	results	result	NOUN
ijtc-937	173	5	demonstrate	demonstrate	VERB
ijtc-937	173	6	that	that	SCONJ
ijtc-937	173	7	during	during	ADP
ijtc-937	173	8	the	the	DET
ijtc-937	173	9	covid-19	covid-19	PROPN
ijtc-937	173	10	pandemic	pandemic	NOUN
ijtc-937	173	11	,	,	PUNCT
ijtc-937	173	12	earnings	earning	NOUN
ijtc-937	173	13	management	management	NOUN
ijtc-937	173	14	failed	fail	VERB
ijtc-937	173	15	to	to	PART
ijtc-937	173	16	yield	yield	VERB
ijtc-937	173	17	a	a	DET
ijtc-937	173	18	substantial	substantial	ADJ
ijtc-937	173	19	impact	impact	NOUN
ijtc-937	173	20	on	on	ADP
ijtc-937	173	21	a	a	DET
ijtc-937	173	22	company	company	NOUN
ijtc-937	173	23	's	's	PART
ijtc-937	173	24	performance	performance	NOUN
ijtc-937	173	25	.	.	PUNCT
ijtc-937	174	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	174	2	the	the	DET
ijtc-937	174	3	effect	effect	NOUN
ijtc-937	174	4	of	of	ADP
ijtc-937	174	5	environmental	environmental	ADJ
ijtc-937	174	6	,	,	PUNCT
ijtc-937	174	7	social	social	ADJ
ijtc-937	174	8	,	,	PUNCT
ijtc-937	174	9	and	and	CCONJ
ijtc-937	174	10	governance	governance	NOUN
ijtc-937	174	11	(	(	PUNCT
ijtc-937	174	12	esg	esg	PROPN
ijtc-937	174	13	)	)	PUNCT
ijtc-937	174	14	on	on	ADP
ijtc-937	174	15	firm	firm	ADJ
ijtc-937	174	16	performance	performance	NOUN
ijtc-937	174	17	with	with	ADP
ijtc-937	174	18	earnings	earning	NOUN
ijtc-937	174	19	management	management	NOUN
ijtc-937	174	20	as	as	ADP
ijtc-937	174	21	a	a	DET
ijtc-937	174	22	moderation	moderation	NOUN
ijtc-937	174	23	:	:	PUNCT
ijtc-937	174	24	empirical	empirical	ADJ
ijtc-937	174	25	evidence	evidence	NOUN
ijtc-937	174	26	around	around	ADP
ijtc-937	174	27	covid–19	covid–19	NOUN
ijtc-937	174	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	174	29	and	and	CCONJ
ijtc-937	174	30	suranta	suranta	VERB
ijtc-937	174	31	859	859	NUM
ijtc-937	174	32	|	|	ADV
ijtc-937	174	33	ilomata	ilomata	PROPN
ijtc-937	174	34	international	international	ADJ
ijtc-937	174	35	journal	journal	NOUN
ijtc-937	174	36	of	of	ADP
ijtc-937	174	37	tax	tax	PROPN
ijtc-937	174	38	&	&	CCONJ
ijtc-937	174	39	accounting	accounting	PROPN
ijtc-937	174	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-937	174	41	conclusion	conclusion	NOUN
ijtc-937	174	42	the	the	DET
ijtc-937	174	43	primary	primary	ADJ
ijtc-937	174	44	goal	goal	NOUN
ijtc-937	174	45	of	of	ADP
ijtc-937	174	46	this	this	DET
ijtc-937	174	47	research	research	NOUN
ijtc-937	174	48	is	be	AUX
ijtc-937	174	49	to	to	PART
ijtc-937	174	50	assess	assess	VERB
ijtc-937	174	51	the	the	DET
ijtc-937	174	52	potential	potential	ADJ
ijtc-937	174	53	influence	influence	NOUN
ijtc-937	174	54	of	of	ADP
ijtc-937	174	55	environmental	environmental	ADJ
ijtc-937	174	56	,	,	PUNCT
ijtc-937	174	57	social	social	ADJ
ijtc-937	174	58	,	,	PUNCT
ijtc-937	174	59	and	and	CCONJ
ijtc-937	174	60	governance	governance	NOUN
ijtc-937	174	61	(	(	PUNCT
ijtc-937	174	62	esg	esg	NOUN
ijtc-937	174	63	)	)	PUNCT
ijtc-937	174	64	performance	performance	NOUN
ijtc-937	174	65	on	on	ADP
ijtc-937	174	66	the	the	DET
ijtc-937	174	67	overall	overall	ADJ
ijtc-937	174	68	performance	performance	NOUN
ijtc-937	174	69	of	of	ADP
ijtc-937	174	70	companies	company	NOUN
ijtc-937	174	71	.	.	PUNCT
ijtc-937	175	1	furthermore	furthermore	ADV
ijtc-937	175	2	,	,	PUNCT
ijtc-937	175	3	this	this	DET
ijtc-937	175	4	study	study	NOUN
ijtc-937	175	5	delves	delve	VERB
ijtc-937	175	6	into	into	ADP
ijtc-937	175	7	the	the	DET
ijtc-937	175	8	possible	possible	ADJ
ijtc-937	175	9	role	role	NOUN
ijtc-937	175	10	of	of	ADP
ijtc-937	175	11	earnings	earning	NOUN
ijtc-937	175	12	management	management	NOUN
ijtc-937	175	13	in	in	ADP
ijtc-937	175	14	shaping	shape	VERB
ijtc-937	175	15	the	the	DET
ijtc-937	175	16	connection	connection	NOUN
ijtc-937	175	17	between	between	ADP
ijtc-937	175	18	esg	esg	NOUN
ijtc-937	175	19	performance	performance	NOUN
ijtc-937	175	20	and	and	CCONJ
ijtc-937	175	21	firm	firm	ADJ
ijtc-937	175	22	performance	performance	NOUN
ijtc-937	175	23	.	.	PUNCT
ijtc-937	176	1	earlier	early	ADJ
ijtc-937	176	2	research	research	NOUN
ijtc-937	176	3	has	have	AUX
ijtc-937	176	4	demonstrated	demonstrate	VERB
ijtc-937	176	5	the	the	DET
ijtc-937	176	6	effect	effect	NOUN
ijtc-937	176	7	of	of	ADP
ijtc-937	176	8	esg	esg	PROPN
ijtc-937	176	9	on	on	ADP
ijtc-937	176	10	firm	firm	ADJ
ijtc-937	176	11	performance	performance	NOUN
ijtc-937	176	12	(	(	PUNCT
ijtc-937	176	13	aqabna	aqabna	NOUN
ijtc-937	176	14	et	et	PROPN
ijtc-937	176	15	al	al	PROPN
ijtc-937	176	16	.	.	PROPN
ijtc-937	176	17	,	,	PUNCT
ijtc-937	176	18	2023	2023	NUM
ijtc-937	176	19	;	;	PUNCT
ijtc-937	176	20	buallay	buallay	NOUN
ijtc-937	176	21	et	et	PROPN
ijtc-937	176	22	al	al	PROPN
ijtc-937	176	23	.	.	PROPN
ijtc-937	176	24	,	,	PUNCT
ijtc-937	176	25	2020	2020	NUM
ijtc-937	176	26	)	)	PUNCT
ijtc-937	176	27	.	.	PUNCT
ijtc-937	177	1	following	follow	VERB
ijtc-937	177	2	an	an	DET
ijtc-937	177	3	extensive	extensive	ADJ
ijtc-937	177	4	data	data	NOUN
ijtc-937	177	5	analysis	analysis	NOUN
ijtc-937	177	6	,	,	PUNCT
ijtc-937	177	7	the	the	DET
ijtc-937	177	8	results	result	NOUN
ijtc-937	177	9	undeniably	undeniably	ADV
ijtc-937	177	10	validate	validate	VERB
ijtc-937	177	11	that	that	SCONJ
ijtc-937	177	12	esg	esg	PROPN
ijtc-937	177	13	performance	performance	NOUN
ijtc-937	177	14	exerts	exert	VERB
ijtc-937	177	15	a	a	DET
ijtc-937	177	16	positive	positive	ADJ
ijtc-937	177	17	and	and	CCONJ
ijtc-937	177	18	statistically	statistically	ADV
ijtc-937	177	19	significant	significant	ADJ
ijtc-937	177	20	impact	impact	NOUN
ijtc-937	177	21	on	on	ADP
ijtc-937	177	22	firm	firm	ADJ
ijtc-937	177	23	performance	performance	NOUN
ijtc-937	177	24	,	,	PUNCT
ijtc-937	177	25	as	as	SCONJ
ijtc-937	177	26	measured	measure	VERB
ijtc-937	177	27	by	by	ADP
ijtc-937	177	28	key	key	ADJ
ijtc-937	177	29	indicators	indicator	NOUN
ijtc-937	177	30	such	such	ADJ
ijtc-937	177	31	as	as	ADP
ijtc-937	177	32	return	return	NOUN
ijtc-937	177	33	on	on	ADP
ijtc-937	177	34	assets	asset	NOUN
ijtc-937	177	35	(	(	PUNCT
ijtc-937	177	36	roa	roa	NOUN
ijtc-937	177	37	)	)	PUNCT
ijtc-937	177	38	,	,	PUNCT
ijtc-937	177	39	return	return	VERB
ijtc-937	177	40	on	on	ADP
ijtc-937	177	41	equity	equity	NOUN
ijtc-937	177	42	(	(	PUNCT
ijtc-937	177	43	roe	roe	PROPN
ijtc-937	177	44	)	)	PUNCT
ijtc-937	177	45	,	,	PUNCT
ijtc-937	177	46	and	and	CCONJ
ijtc-937	177	47	tobin	tobin	PROPN
ijtc-937	177	48	's	's	PART
ijtc-937	177	49	q.	q.	NOUN
ijtc-937	177	50	these	these	DET
ijtc-937	177	51	findings	finding	NOUN
ijtc-937	177	52	are	be	AUX
ijtc-937	177	53	aligned	align	VERB
ijtc-937	177	54	with	with	ADP
ijtc-937	177	55	the	the	DET
ijtc-937	177	56	principles	principle	NOUN
ijtc-937	177	57	of	of	ADP
ijtc-937	177	58	esg	esg	NOUN
ijtc-937	177	59	performance	performance	NOUN
ijtc-937	177	60	,	,	PUNCT
ijtc-937	177	61	consistent	consistent	ADJ
ijtc-937	177	62	with	with	ADP
ijtc-937	177	63	the	the	DET
ijtc-937	177	64	legitimacy	legitimacy	NOUN
ijtc-937	177	65	theory	theory	NOUN
ijtc-937	177	66	,	,	PUNCT
ijtc-937	177	67	which	which	PRON
ijtc-937	177	68	posits	posit	VERB
ijtc-937	177	69	that	that	SCONJ
ijtc-937	177	70	companies	company	NOUN
ijtc-937	177	71	aligning	align	VERB
ijtc-937	177	72	their	their	PRON
ijtc-937	177	73	operations	operation	NOUN
ijtc-937	177	74	with	with	ADP
ijtc-937	177	75	prevailing	prevail	VERB
ijtc-937	177	76	societal	societal	ADJ
ijtc-937	177	77	norms	norm	NOUN
ijtc-937	177	78	and	and	CCONJ
ijtc-937	177	79	values	value	NOUN
ijtc-937	177	80	tend	tend	VERB
ijtc-937	177	81	to	to	PART
ijtc-937	177	82	achieve	achieve	VERB
ijtc-937	177	83	greater	great	ADJ
ijtc-937	177	84	sustainability	sustainability	NOUN
ijtc-937	177	85	and	and	CCONJ
ijtc-937	177	86	improved	improve	VERB
ijtc-937	177	87	overall	overall	ADJ
ijtc-937	177	88	corporate	corporate	ADJ
ijtc-937	177	89	performance	performance	NOUN
ijtc-937	177	90	(	(	PUNCT
ijtc-937	177	91	lelkes	lelke	NOUN
ijtc-937	177	92	,	,	PUNCT
ijtc-937	177	93	2016	2016	NUM
ijtc-937	177	94	)	)	PUNCT
ijtc-937	177	95	.	.	PUNCT
ijtc-937	178	1	remarkably	remarkably	ADV
ijtc-937	178	2	,	,	PUNCT
ijtc-937	178	3	even	even	ADV
ijtc-937	178	4	in	in	ADP
ijtc-937	178	5	the	the	DET
ijtc-937	178	6	challenging	challenging	ADJ
ijtc-937	178	7	context	context	NOUN
ijtc-937	178	8	of	of	ADP
ijtc-937	178	9	the	the	DET
ijtc-937	178	10	covid-19	covid-19	PROPN
ijtc-937	178	11	pandemic	pandemic	NOUN
ijtc-937	178	12	,	,	PUNCT
ijtc-937	178	13	esg	esg	NOUN
ijtc-937	178	14	performance	performance	NOUN
ijtc-937	178	15	maintains	maintain	VERB
ijtc-937	178	16	a	a	DET
ijtc-937	178	17	noticeable	noticeable	ADJ
ijtc-937	178	18	,	,	PUNCT
ijtc-937	178	19	positive	positive	ADJ
ijtc-937	178	20	,	,	PUNCT
ijtc-937	178	21	and	and	CCONJ
ijtc-937	178	22	statistically	statistically	ADV
ijtc-937	178	23	significant	significant	ADJ
ijtc-937	178	24	influence	influence	NOUN
ijtc-937	178	25	on	on	ADP
ijtc-937	178	26	financial	financial	ADJ
ijtc-937	178	27	performance	performance	NOUN
ijtc-937	178	28	metrics	metric	NOUN
ijtc-937	178	29	,	,	PUNCT
ijtc-937	178	30	including	include	VERB
ijtc-937	178	31	roa	roa	PROPN
ijtc-937	178	32	,	,	PUNCT
ijtc-937	178	33	roe	roe	NOUN
ijtc-937	178	34	,	,	PUNCT
ijtc-937	178	35	and	and	CCONJ
ijtc-937	178	36	tobin	tobin	PROPN
ijtc-937	178	37	's	's	PART
ijtc-937	178	38	q.	q.	NOUN
ijtc-937	178	39	conversely	conversely	ADV
ijtc-937	178	40	,	,	PUNCT
ijtc-937	178	41	the	the	DET
ijtc-937	178	42	introduction	introduction	NOUN
ijtc-937	178	43	of	of	ADP
ijtc-937	178	44	accruals	accrual	NOUN
ijtc-937	178	45	earnings	earning	NOUN
ijtc-937	178	46	management	management	NOUN
ijtc-937	178	47	,	,	PUNCT
ijtc-937	178	48	as	as	ADP
ijtc-937	178	49	a	a	DET
ijtc-937	178	50	moderating	moderate	VERB
ijtc-937	178	51	variable	variable	NOUN
ijtc-937	178	52	in	in	ADP
ijtc-937	178	53	this	this	DET
ijtc-937	178	54	study	study	NOUN
ijtc-937	178	55	,	,	PUNCT
ijtc-937	178	56	does	do	AUX
ijtc-937	178	57	not	not	PART
ijtc-937	178	58	appear	appear	VERB
ijtc-937	178	59	to	to	PART
ijtc-937	178	60	have	have	VERB
ijtc-937	178	61	a	a	DET
ijtc-937	178	62	significant	significant	ADJ
ijtc-937	178	63	impact	impact	NOUN
ijtc-937	178	64	on	on	ADP
ijtc-937	178	65	firm	firm	ADJ
ijtc-937	178	66	performance	performance	NOUN
ijtc-937	178	67	.	.	PUNCT
ijtc-937	179	1	this	this	DET
ijtc-937	179	2	observation	observation	NOUN
ijtc-937	179	3	holds	hold	VERB
ijtc-937	179	4	true	true	ADJ
ijtc-937	179	5	even	even	ADV
ijtc-937	179	6	under	under	ADP
ijtc-937	179	7	the	the	DET
ijtc-937	179	8	adverse	adverse	ADJ
ijtc-937	179	9	conditions	condition	NOUN
ijtc-937	179	10	of	of	ADP
ijtc-937	179	11	the	the	DET
ijtc-937	179	12	covid-19	covid-19	PROPN
ijtc-937	179	13	pandemic	pandemic	NOUN
ijtc-937	179	14	,	,	PUNCT
ijtc-937	179	15	where	where	SCONJ
ijtc-937	179	16	earnings	earning	NOUN
ijtc-937	179	17	management	management	NOUN
ijtc-937	179	18	fails	fail	VERB
ijtc-937	179	19	to	to	PART
ijtc-937	179	20	moderate	moderate	VERB
ijtc-937	179	21	the	the	DET
ijtc-937	179	22	relationship	relationship	NOUN
ijtc-937	179	23	between	between	ADP
ijtc-937	179	24	esg	esg	PROPN
ijtc-937	179	25	and	and	CCONJ
ijtc-937	179	26	firm	firm	ADJ
ijtc-937	179	27	performance	performance	NOUN
ijtc-937	179	28	.	.	PUNCT
ijtc-937	180	1	the	the	DET
ijtc-937	180	2	outcomes	outcome	NOUN
ijtc-937	180	3	of	of	ADP
ijtc-937	180	4	this	this	DET
ijtc-937	180	5	study	study	NOUN
ijtc-937	180	6	are	be	AUX
ijtc-937	180	7	consistent	consistent	ADJ
ijtc-937	180	8	with	with	ADP
ijtc-937	180	9	the	the	DET
ijtc-937	180	10	fundamental	fundamental	ADJ
ijtc-937	180	11	principles	principle	NOUN
ijtc-937	180	12	of	of	ADP
ijtc-937	180	13	agency	agency	NOUN
ijtc-937	180	14	theory	theory	NOUN
ijtc-937	180	15	,	,	PUNCT
ijtc-937	180	16	which	which	PRON
ijtc-937	180	17	propose	propose	VERB
ijtc-937	180	18	that	that	SCONJ
ijtc-937	180	19	a	a	DET
ijtc-937	180	20	company	company	NOUN
ijtc-937	180	21	's	's	PART
ijtc-937	180	22	efforts	effort	NOUN
ijtc-937	180	23	to	to	PART
ijtc-937	180	24	optimize	optimize	VERB
ijtc-937	180	25	resource	resource	NOUN
ijtc-937	180	26	allocation	allocation	NOUN
ijtc-937	180	27	for	for	ADP
ijtc-937	180	28	cost	cost	NOUN
ijtc-937	180	29	efficiency	efficiency	NOUN
ijtc-937	180	30	could	could	AUX
ijtc-937	180	31	potentially	potentially	ADV
ijtc-937	180	32	lead	lead	VERB
ijtc-937	180	33	to	to	ADP
ijtc-937	180	34	unfavorable	unfavorable	ADJ
ijtc-937	180	35	outcomes	outcome	NOUN
ijtc-937	180	36	for	for	ADP
ijtc-937	180	37	firm	firm	ADJ
ijtc-937	180	38	wealth	wealth	NOUN
ijtc-937	180	39	and	and	CCONJ
ijtc-937	180	40	shareholder	shareholder	NOUN
ijtc-937	180	41	profitability	profitability	NOUN
ijtc-937	180	42	(	(	PUNCT
ijtc-937	180	43	xaviera	xaviera	PROPN
ijtc-937	180	44	&	&	CCONJ
ijtc-937	180	45	rahman	rahman	PROPN
ijtc-937	180	46	,	,	PUNCT
ijtc-937	180	47	2023	2023	NUM
ijtc-937	180	48	)	)	PUNCT
ijtc-937	180	49	.	.	PUNCT
ijtc-937	181	1	drawing	draw	VERB
ijtc-937	181	2	from	from	ADP
ijtc-937	181	3	these	these	DET
ijtc-937	181	4	conclusions	conclusion	NOUN
ijtc-937	181	5	,	,	PUNCT
ijtc-937	181	6	the	the	DET
ijtc-937	181	7	research	research	NOUN
ijtc-937	181	8	team	team	NOUN
ijtc-937	181	9	suggests	suggest	VERB
ijtc-937	181	10	numerous	numerous	ADJ
ijtc-937	181	11	potential	potential	ADJ
ijtc-937	181	12	avenues	avenue	NOUN
ijtc-937	181	13	for	for	ADP
ijtc-937	181	14	future	future	ADJ
ijtc-937	181	15	exploration	exploration	NOUN
ijtc-937	181	16	.	.	PUNCT
ijtc-937	182	1	these	these	PRON
ijtc-937	182	2	include	include	VERB
ijtc-937	182	3	broadening	broaden	VERB
ijtc-937	182	4	the	the	DET
ijtc-937	182	5	spectrum	spectrum	NOUN
ijtc-937	182	6	of	of	ADP
ijtc-937	182	7	variables	variable	NOUN
ijtc-937	182	8	under	under	ADP
ijtc-937	182	9	scrutiny	scrutiny	NOUN
ijtc-937	182	10	,	,	PUNCT
ijtc-937	182	11	encompassing	encompass	VERB
ijtc-937	182	12	aspects	aspect	NOUN
ijtc-937	182	13	tied	tie	VERB
ijtc-937	182	14	to	to	ADP
ijtc-937	182	15	corporate	corporate	ADJ
ijtc-937	182	16	governance	governance	NOUN
ijtc-937	182	17	,	,	PUNCT
ijtc-937	182	18	like	like	ADP
ijtc-937	182	19	the	the	DET
ijtc-937	182	20	dimensions	dimension	NOUN
ijtc-937	182	21	of	of	ADP
ijtc-937	182	22	the	the	DET
ijtc-937	182	23	board	board	NOUN
ijtc-937	182	24	(	(	PUNCT
ijtc-937	182	25	e.g.	e.g.	ADV
ijtc-937	182	26	,	,	PUNCT
ijtc-937	182	27	its	its	PRON
ijtc-937	182	28	size	size	NOUN
ijtc-937	182	29	and	and	CCONJ
ijtc-937	182	30	independence	independence	NOUN
ijtc-937	182	31	)	)	PUNCT
ijtc-937	182	32	.	.	PUNCT
ijtc-937	183	1	additionally	additionally	ADV
ijtc-937	183	2	,	,	PUNCT
ijtc-937	183	3	extending	extend	VERB
ijtc-937	183	4	the	the	DET
ijtc-937	183	5	research	research	NOUN
ijtc-937	183	6	timeline	timeline	NOUN
ijtc-937	183	7	is	be	AUX
ijtc-937	183	8	advisable	advisable	ADJ
ijtc-937	183	9	,	,	PUNCT
ijtc-937	183	10	enabling	enable	VERB
ijtc-937	183	11	the	the	DET
ijtc-937	183	12	exploration	exploration	NOUN
ijtc-937	183	13	of	of	ADP
ijtc-937	183	14	esg	esg	PROPN
ijtc-937	183	15	performance	performance	NOUN
ijtc-937	183	16	in	in	ADP
ijtc-937	183	17	the	the	DET
ijtc-937	183	18	context	context	NOUN
ijtc-937	183	19	of	of	ADP
ijtc-937	183	20	a	a	DET
ijtc-937	183	21	company	company	NOUN
ijtc-937	183	22	's	's	PART
ijtc-937	183	23	performance	performance	NOUN
ijtc-937	183	24	across	across	ADP
ijtc-937	183	25	periods	period	NOUN
ijtc-937	183	26	that	that	PRON
ijtc-937	183	27	precede	precede	VERB
ijtc-937	183	28	,	,	PUNCT
ijtc-937	183	29	coincide	coincide	NOUN
ijtc-937	183	30	with	with	ADP
ijtc-937	183	31	,	,	PUNCT
ijtc-937	183	32	and	and	CCONJ
ijtc-937	183	33	follow	follow	VERB
ijtc-937	183	34	the	the	DET
ijtc-937	183	35	covid-19	covid-19	PROPN
ijtc-937	183	36	pandemic	pandemic	NOUN
ijtc-937	183	37	.	.	PUNCT
ijtc-937	184	1	reference	reference	NOUN
ijtc-937	184	2	alareeni	alareeni	PROPN
ijtc-937	184	3	,	,	PUNCT
ijtc-937	184	4	b.	b.	PROPN
ijtc-937	184	5	a.	a.	PROPN
ijtc-937	184	6	,	,	PUNCT
ijtc-937	184	7	&	&	CCONJ
ijtc-937	184	8	hamdan	hamdan	PROPN
ijtc-937	184	9	,	,	PUNCT
ijtc-937	184	10	a.	a.	NOUN
ijtc-937	184	11	(	(	PUNCT
ijtc-937	184	12	2020	2020	NUM
ijtc-937	184	13	)	)	PUNCT
ijtc-937	184	14	.	.	PUNCT
ijtc-937	185	1	esg	esg	NOUN
ijtc-937	185	2	impact	impact	NOUN
ijtc-937	185	3	on	on	ADP
ijtc-937	185	4	performance	performance	NOUN
ijtc-937	185	5	of	of	ADP
ijtc-937	185	6	us	us	PROPN
ijtc-937	185	7	s&p	s&p	PROPN
ijtc-937	185	8	500	500	NUM
ijtc-937	185	9	-	-	PUNCT
ijtc-937	185	10	listed	list	VERB
ijtc-937	185	11	firms	firm	NOUN
ijtc-937	185	12	.	.	PUNCT
ijtc-937	186	1	corporate	corporate	ADJ
ijtc-937	186	2	governance	governance	NOUN
ijtc-937	186	3	(	(	PUNCT
ijtc-937	186	4	bingley	bingley	PROPN
ijtc-937	186	5	)	)	PUNCT
ijtc-937	186	6	,	,	PUNCT
ijtc-937	186	7	20(7	20(7	NUM
ijtc-937	186	8	)	)	PUNCT
ijtc-937	186	9	,	,	PUNCT
ijtc-937	186	10	1409–1428	1409–1428	NUM
ijtc-937	186	11	.	.	PUNCT
ijtc-937	187	1	https://doi.org/10.1108/cg-06-2020-0258	https://doi.org/10.1108/cg-06-2020-0258	PROPN
ijtc-937	187	2	andriani	andriani	PROPN
ijtc-937	187	3	,	,	PUNCT
ijtc-937	187	4	n.	n.	PROPN
ijtc-937	187	5	,	,	PUNCT
ijtc-937	187	6	&	&	CCONJ
ijtc-937	187	7	arsjah	arsjah	PROPN
ijtc-937	187	8	,	,	PUNCT
ijtc-937	187	9	r.	r.	PROPN
ijtc-937	187	10	j.	j.	PROPN
ijtc-937	187	11	(	(	PUNCT
ijtc-937	187	12	2022	2022	NUM
ijtc-937	187	13	)	)	PUNCT
ijtc-937	187	14	.	.	PUNCT
ijtc-937	188	1	pengaruh	pengaruh	NOUN
ijtc-937	188	2	intellectual	intellectual	ADJ
ijtc-937	188	3	capital	capital	PROPN
ijtc-937	188	4	dan	dan	PROPN
ijtc-937	188	5	esg	esg	PROPN
ijtc-937	188	6	terhadap	terhadap	PROPN
ijtc-937	188	7	manajemen	manajeman	NOUN
ijtc-937	188	8	laba	laba	PROPN
ijtc-937	188	9	yang	yang	PROPN
ijtc-937	188	10	dimoderasi	dimoderasi	PROPN
ijtc-937	188	11	oleh	oleh	PROPN
ijtc-937	188	12	profitabilitas	profitabilita	NOUN
ijtc-937	188	13	.	.	PUNCT
ijtc-937	189	1	jurnal	jurnal	ADJ
ijtc-937	189	2	ekonomi	ekonomi	PROPN
ijtc-937	189	3	trisakti	trisakti	PROPN
ijtc-937	189	4	,	,	PUNCT
ijtc-937	189	5	2(2	2(2	NUM
ijtc-937	189	6	)	)	PUNCT
ijtc-937	189	7	,	,	PUNCT
ijtc-937	190	1	595–610	595–610	NUM
ijtc-937	190	2	.	.	PUNCT
ijtc-937	191	1	https://doi.org/10.25105/jet.v2i2.14646	https://doi.org/10.25105/jet.v2i2.14646	PROPN
ijtc-937	191	2	aouadi	aouadi	NOUN
ijtc-937	191	3	,	,	PUNCT
ijtc-937	191	4	a.	a.	NOUN
ijtc-937	191	5	,	,	PUNCT
ijtc-937	191	6	&	&	CCONJ
ijtc-937	191	7	marsat	marsat	PROPN
ijtc-937	191	8	,	,	PUNCT
ijtc-937	191	9	s.	s.	PROPN
ijtc-937	191	10	(	(	PUNCT
ijtc-937	191	11	2018	2018	NUM
ijtc-937	191	12	)	)	PUNCT
ijtc-937	191	13	.	.	PUNCT
ijtc-937	192	1	do	do	AUX
ijtc-937	192	2	esg	esg	NOUN
ijtc-937	192	3	controversies	controversy	NOUN
ijtc-937	192	4	matter	matter	NOUN
ijtc-937	192	5	for	for	ADP
ijtc-937	192	6	firm	firm	ADJ
ijtc-937	192	7	value	value	NOUN
ijtc-937	192	8	?	?	PUNCT
ijtc-937	193	1	evidence	evidence	NOUN
ijtc-937	193	2	from	from	ADP
ijtc-937	193	3	international	international	ADJ
ijtc-937	193	4	data	datum	NOUN
ijtc-937	193	5	.	.	PUNCT
ijtc-937	194	1	journal	journal	PROPN
ijtc-937	194	2	of	of	ADP
ijtc-937	194	3	business	business	NOUN
ijtc-937	194	4	ethics	ethic	NOUN
ijtc-937	194	5	,	,	PUNCT
ijtc-937	194	6	151(4	151(4	NUM
ijtc-937	194	7	)	)	PUNCT
ijtc-937	194	8	,	,	PUNCT
ijtc-937	194	9	1027–1047	1027–1047	NUM
ijtc-937	194	10	.	.	PUNCT
ijtc-937	195	1	https://doi.org/10.1007/s10551-016-3213-8	https://doi.org/10.1007/s10551-016-3213-8	NUM
ijtc-937	195	2	aqabna	aqabna	NOUN
ijtc-937	195	3	,	,	PUNCT
ijtc-937	195	4	s.	s.	PROPN
ijtc-937	195	5	m.	m.	PROPN
ijtc-937	195	6	,	,	PUNCT
ijtc-937	195	7	aga	aga	PROPN
ijtc-937	195	8	,	,	PUNCT
ijtc-937	195	9	m.	m.	NOUN
ijtc-937	195	10	,	,	PUNCT
ijtc-937	195	11	&	&	CCONJ
ijtc-937	195	12	jabari	jabari	PROPN
ijtc-937	195	13	,	,	PUNCT
ijtc-937	195	14	h.	h.	PROPN
ijtc-937	195	15	n.	n.	PROPN
ijtc-937	195	16	(	(	PUNCT
ijtc-937	195	17	2023	2023	NUM
ijtc-937	195	18	)	)	PUNCT
ijtc-937	195	19	.	.	PUNCT
ijtc-937	196	1	firm	firm	ADJ
ijtc-937	196	2	performance	performance	NOUN
ijtc-937	196	3	,	,	PUNCT
ijtc-937	196	4	corporate	corporate	ADJ
ijtc-937	196	5	social	social	ADJ
ijtc-937	196	6	responsibility	responsibility	NOUN
ijtc-937	196	7	and	and	CCONJ
ijtc-937	196	8	the	the	DET
ijtc-937	196	9	impact	impact	NOUN
ijtc-937	196	10	of	of	ADP
ijtc-937	196	11	earnings	earning	NOUN
ijtc-937	196	12	management	management	NOUN
ijtc-937	196	13	during	during	ADP
ijtc-937	196	14	covid-19	covid-19	PROPN
ijtc-937	196	15	:	:	PUNCT
ijtc-937	196	16	evidence	evidence	NOUN
ijtc-937	196	17	from	from	ADP
ijtc-937	196	18	mena	mena	PROPN
ijtc-937	196	19	region	region	PROPN
ijtc-937	196	20	.	.	PUNCT
ijtc-937	197	1	sustainability	sustainability	NOUN
ijtc-937	197	2	,	,	PUNCT
ijtc-937	197	3	15(2	15(2	NUM
ijtc-937	197	4	)	)	PUNCT
ijtc-937	197	5	,	,	PUNCT
ijtc-937	197	6	1485	1485	NUM
ijtc-937	197	7	.	.	PUNCT
ijtc-937	198	1	https://doi.org/10.3390/su15021485	https://doi.org/10.3390/su15021485	X
ijtc-937	198	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-937	198	3	the	the	DET
ijtc-937	198	4	effect	effect	NOUN
ijtc-937	198	5	of	of	ADP
ijtc-937	198	6	environmental	environmental	ADJ
ijtc-937	198	7	,	,	PUNCT
ijtc-937	198	8	social	social	ADJ
ijtc-937	198	9	,	,	PUNCT
ijtc-937	198	10	and	and	CCONJ
ijtc-937	198	11	governance	governance	NOUN
ijtc-937	198	12	(	(	PUNCT
ijtc-937	198	13	esg	esg	PROPN
ijtc-937	198	14	)	)	PUNCT
ijtc-937	198	15	on	on	ADP
ijtc-937	198	16	firm	firm	ADJ
ijtc-937	198	17	performance	performance	NOUN
ijtc-937	198	18	with	with	ADP
ijtc-937	198	19	earnings	earning	NOUN
ijtc-937	198	20	management	management	NOUN
ijtc-937	198	21	as	as	ADP
ijtc-937	198	22	a	a	DET
ijtc-937	198	23	moderation	moderation	NOUN
ijtc-937	198	24	:	:	PUNCT
ijtc-937	198	25	empirical	empirical	ADJ
ijtc-937	198	26	evidence	evidence	NOUN
ijtc-937	198	27	around	around	ADP
ijtc-937	198	28	covid–19	covid–19	NOUN
ijtc-937	198	29	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	198	30	and	and	CCONJ
ijtc-937	198	31	suranta	suranta	VERB
ijtc-937	198	32	860	860	NUM
ijtc-937	198	33	|	|	ADV
ijtc-937	198	34	ilomata	ilomata	PROPN
ijtc-937	198	35	international	international	ADJ
ijtc-937	198	36	journal	journal	NOUN
ijtc-937	198	37	of	of	ADP
ijtc-937	198	38	tax	tax	PROPN
ijtc-937	198	39	&	&	CCONJ
ijtc-937	198	40	accounting	accounting	PROPN
ijtc-937	198	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	198	42	atan	atan	PROPN
ijtc-937	198	43	,	,	PUNCT
ijtc-937	198	44	r.	r.	PROPN
ijtc-937	198	45	,	,	PUNCT
ijtc-937	198	46	alam	alam	PROPN
ijtc-937	198	47	,	,	PUNCT
ijtc-937	198	48	m.	m.	NOUN
ijtc-937	198	49	m.	m.	NOUN
ijtc-937	198	50	,	,	PUNCT
ijtc-937	198	51	said	say	VERB
ijtc-937	198	52	,	,	PUNCT
ijtc-937	198	53	j.	j.	PROPN
ijtc-937	198	54	,	,	PUNCT
ijtc-937	198	55	&	&	CCONJ
ijtc-937	198	56	zamri	zamri	PROPN
ijtc-937	198	57	,	,	PUNCT
ijtc-937	198	58	m.	m.	NOUN
ijtc-937	198	59	(	(	PUNCT
ijtc-937	198	60	2018	2018	NUM
ijtc-937	198	61	)	)	PUNCT
ijtc-937	198	62	.	.	PUNCT
ijtc-937	199	1	the	the	DET
ijtc-937	199	2	impacts	impact	NOUN
ijtc-937	199	3	of	of	ADP
ijtc-937	199	4	environmental	environmental	ADJ
ijtc-937	199	5	,	,	PUNCT
ijtc-937	199	6	social	social	ADJ
ijtc-937	199	7	,	,	PUNCT
ijtc-937	199	8	and	and	CCONJ
ijtc-937	199	9	governance	governance	NOUN
ijtc-937	199	10	factors	factor	NOUN
ijtc-937	199	11	on	on	ADP
ijtc-937	199	12	firm	firm	ADJ
ijtc-937	199	13	performance	performance	NOUN
ijtc-937	199	14	:	:	PUNCT
ijtc-937	199	15	panel	panel	NOUN
ijtc-937	199	16	study	study	NOUN
ijtc-937	199	17	of	of	ADP
ijtc-937	199	18	malaysian	malaysian	ADJ
ijtc-937	199	19	companies	company	NOUN
ijtc-937	199	20	.	.	PUNCT
ijtc-937	200	1	management	management	NOUN
ijtc-937	200	2	of	of	ADP
ijtc-937	200	3	environmental	environmental	ADJ
ijtc-937	200	4	quality	quality	NOUN
ijtc-937	200	5	:	:	PUNCT
ijtc-937	200	6	an	an	DET
ijtc-937	200	7	international	international	ADJ
ijtc-937	200	8	journal	journal	NOUN
ijtc-937	200	9	,	,	PUNCT
ijtc-937	200	10	29(2	29(2	NUM
ijtc-937	200	11	)	)	PUNCT
ijtc-937	200	12	,	,	PUNCT
ijtc-937	200	13	182–194	182–194	NUM
ijtc-937	200	14	.	.	PUNCT
ijtc-937	201	1	https://doi.org/10.1108/meq03-2017-0033	https://doi.org/10.1108/meq03-2017-0033	PROPN
ijtc-937	201	2	azizah	azizah	PROPN
ijtc-937	201	3	,	,	PUNCT
ijtc-937	201	4	w.	w.	NOUN
ijtc-937	201	5	(	(	PUNCT
ijtc-937	201	6	2021	2021	NUM
ijtc-937	201	7	)	)	PUNCT
ijtc-937	201	8	.	.	PUNCT
ijtc-937	202	1	covid-19	covid-19	PROPN
ijtc-937	202	2	in	in	ADP
ijtc-937	202	3	indonesia	indonesia	PROPN
ijtc-937	202	4	:	:	PUNCT
ijtc-937	202	5	analysis	analysis	NOUN
ijtc-937	202	6	of	of	ADP
ijtc-937	202	7	differences	difference	NOUN
ijtc-937	202	8	earnings	earning	NOUN
ijtc-937	202	9	management	management	NOUN
ijtc-937	202	10	in	in	ADP
ijtc-937	202	11	the	the	DET
ijtc-937	202	12	first	first	ADJ
ijtc-937	202	13	quarter	quarter	NOUN
ijtc-937	202	14	.	.	PUNCT
ijtc-937	203	1	jurnal	jurnal	ADJ
ijtc-937	203	2	akuntansi	akuntansi	PROPN
ijtc-937	203	3	,	,	PUNCT
ijtc-937	203	4	11(1	11(1	NUM
ijtc-937	203	5	)	)	PUNCT
ijtc-937	203	6	,	,	PUNCT
ijtc-937	203	7	23–32	23–32	NUM
ijtc-937	203	8	.	.	PUNCT
ijtc-937	204	1	https://doi.org/10.33369/j.akuntansi.11.1.2332	https://doi.org/10.33369/j.akuntansi.11.1.2332	PROPN
ijtc-937	204	2	buallay	buallay	PROPN
ijtc-937	204	3	,	,	PUNCT
ijtc-937	204	4	a.	a.	PROPN
ijtc-937	204	5	,	,	PUNCT
ijtc-937	204	6	fadel	fadel	PROPN
ijtc-937	204	7	,	,	PUNCT
ijtc-937	204	8	s.	s.	PROPN
ijtc-937	204	9	m.	m.	PROPN
ijtc-937	204	10	,	,	PUNCT
ijtc-937	204	11	al	al	PROPN
ijtc-937	204	12	-	-	PUNCT
ijtc-937	204	13	ajmi	ajmi	PROPN
ijtc-937	204	14	,	,	PUNCT
ijtc-937	204	15	j.	j.	PROPN
ijtc-937	204	16	y.	y.	PROPN
ijtc-937	204	17	,	,	PUNCT
ijtc-937	204	18	&	&	CCONJ
ijtc-937	204	19	saudagaran	saudagaran	PROPN
ijtc-937	204	20	,	,	PUNCT
ijtc-937	204	21	s.	s.	PROPN
ijtc-937	204	22	(	(	PUNCT
ijtc-937	204	23	2020	2020	NUM
ijtc-937	204	24	)	)	PUNCT
ijtc-937	204	25	.	.	PUNCT
ijtc-937	205	1	sustainability	sustainability	NOUN
ijtc-937	205	2	reporting	reporting	NOUN
ijtc-937	205	3	and	and	CCONJ
ijtc-937	205	4	performance	performance	NOUN
ijtc-937	205	5	of	of	ADP
ijtc-937	205	6	mena	mena	PROPN
ijtc-937	205	7	banks	bank	NOUN
ijtc-937	205	8	:	:	PUNCT
ijtc-937	205	9	is	be	AUX
ijtc-937	205	10	there	there	PRON
ijtc-937	205	11	a	a	DET
ijtc-937	205	12	trade	trade	NOUN
ijtc-937	205	13	-	-	PUNCT
ijtc-937	205	14	off	off	NOUN
ijtc-937	205	15	?	?	PUNCT
ijtc-937	206	1	measuring	measure	VERB
ijtc-937	206	2	business	business	NOUN
ijtc-937	206	3	excellence	excellence	NOUN
ijtc-937	206	4	,	,	PUNCT
ijtc-937	206	5	24(2	24(2	NUM
ijtc-937	206	6	)	)	PUNCT
ijtc-937	206	7	,	,	PUNCT
ijtc-937	206	8	197	197	NUM
ijtc-937	206	9	–	–	PUNCT
ijtc-937	206	10	221	221	NUM
ijtc-937	206	11	.	.	PUNCT
ijtc-937	207	1	https://doi.org/10.1108/mbe-09-2018-0078	https://doi.org/10.1108/mbe-09-2018-0078	PROPN
ijtc-937	207	2	chancharat	chancharat	NOUN
ijtc-937	207	3	,	,	PUNCT
ijtc-937	207	4	n.	n.	NOUN
ijtc-937	207	5	,	,	PUNCT
ijtc-937	207	6	&	&	CCONJ
ijtc-937	207	7	kumpamool	kumpamool	PROPN
ijtc-937	207	8	,	,	PUNCT
ijtc-937	207	9	c.	c.	NOUN
ijtc-937	207	10	(	(	PUNCT
ijtc-937	207	11	2022	2022	NUM
ijtc-937	207	12	)	)	PUNCT
ijtc-937	207	13	.	.	PUNCT
ijtc-937	208	1	working	work	VERB
ijtc-937	208	2	capital	capital	PROPN
ijtc-937	208	3	management	management	NOUN
ijtc-937	208	4	,	,	PUNCT
ijtc-937	208	5	board	board	NOUN
ijtc-937	208	6	structure	structure	NOUN
ijtc-937	208	7	and	and	CCONJ
ijtc-937	208	8	tobin	tobin	PROPN
ijtc-937	208	9	’s	’s	PART
ijtc-937	208	10	q	q	PROPN
ijtc-937	208	11	ratio	ratio	NOUN
ijtc-937	208	12	of	of	ADP
ijtc-937	208	13	thai	thai	ADJ
ijtc-937	208	14	listed	list	VERB
ijtc-937	208	15	firms	firm	NOUN
ijtc-937	208	16	.	.	PUNCT
ijtc-937	209	1	managerial	managerial	ADJ
ijtc-937	209	2	finance	finance	NOUN
ijtc-937	209	3	,	,	PUNCT
ijtc-937	209	4	48(4	48(4	NUM
ijtc-937	209	5	)	)	PUNCT
ijtc-937	209	6	,	,	PUNCT
ijtc-937	209	7	541–556	541–556	NUM
ijtc-937	209	8	.	.	PUNCT
ijtc-937	210	1	https://doi.org/10.1108/mf-08-2021-0361	https://doi.org/10.1108/mf-08-2021-0361	PROPN
ijtc-937	210	2	cheng	cheng	PROPN
ijtc-937	210	3	,	,	PUNCT
ijtc-937	210	4	r.	r.	PROPN
ijtc-937	210	5	,	,	PUNCT
ijtc-937	210	6	kim	kim	PROPN
ijtc-937	210	7	,	,	PUNCT
ijtc-937	210	8	h.	h.	PROPN
ijtc-937	210	9	,	,	PUNCT
ijtc-937	210	10	&	&	CCONJ
ijtc-937	210	11	ryu	ryu	PROPN
ijtc-937	210	12	,	,	PUNCT
ijtc-937	210	13	d.	d.	PROPN
ijtc-937	210	14	(	(	PUNCT
ijtc-937	210	15	2023	2023	NUM
ijtc-937	210	16	)	)	PUNCT
ijtc-937	210	17	.	.	PUNCT
ijtc-937	211	1	esg	esg	NOUN
ijtc-937	211	2	performance	performance	NOUN
ijtc-937	211	3	and	and	CCONJ
ijtc-937	211	4	firm	firm	ADJ
ijtc-937	211	5	value	value	NOUN
ijtc-937	211	6	in	in	ADP
ijtc-937	211	7	the	the	DET
ijtc-937	211	8	chinese	chinese	ADJ
ijtc-937	211	9	market	market	NOUN
ijtc-937	211	10	.	.	PUNCT
ijtc-937	212	1	investment	investment	NOUN
ijtc-937	212	2	analysts	analyst	NOUN
ijtc-937	212	3	journal	journal	NOUN
ijtc-937	212	4	,	,	PUNCT
ijtc-937	212	5	0(0	0(0	NUM
ijtc-937	212	6	)	)	PUNCT
ijtc-937	212	7	,	,	PUNCT
ijtc-937	212	8	1–15	1–15	NUM
ijtc-937	212	9	.	.	PUNCT
ijtc-937	213	1	https://doi.org/10.1080/10293523.2023.2218124	https://doi.org/10.1080/10293523.2023.2218124	PROPN
ijtc-937	213	2	chininga	chininga	PROPN
ijtc-937	213	3	,	,	PUNCT
ijtc-937	213	4	e.	e.	PROPN
ijtc-937	213	5	,	,	PUNCT
ijtc-937	213	6	alhassan	alhassan	PROPN
ijtc-937	213	7	,	,	PUNCT
ijtc-937	213	8	a.	a.	PROPN
ijtc-937	213	9	l.	l.	PROPN
ijtc-937	213	10	,	,	PUNCT
ijtc-937	213	11	&	&	CCONJ
ijtc-937	213	12	zeka	zeka	PROPN
ijtc-937	213	13	,	,	PUNCT
ijtc-937	213	14	b.	b.	PROPN
ijtc-937	213	15	(	(	PUNCT
ijtc-937	213	16	2023	2023	NUM
ijtc-937	213	17	)	)	PUNCT
ijtc-937	213	18	.	.	PUNCT
ijtc-937	214	1	esg	esg	NOUN
ijtc-937	214	2	ratings	rating	NOUN
ijtc-937	214	3	and	and	CCONJ
ijtc-937	214	4	corporate	corporate	ADJ
ijtc-937	214	5	financial	financial	ADJ
ijtc-937	214	6	performance	performance	NOUN
ijtc-937	214	7	in	in	ADP
ijtc-937	214	8	south	south	PROPN
ijtc-937	214	9	africa	africa	PROPN
ijtc-937	214	10	.	.	PUNCT
ijtc-937	215	1	journal	journal	PROPN
ijtc-937	215	2	of	of	ADP
ijtc-937	215	3	accounting	account	VERB
ijtc-937	215	4	in	in	ADP
ijtc-937	215	5	emerging	emerge	VERB
ijtc-937	215	6	economies	economy	NOUN
ijtc-937	215	7	.	.	PUNCT
ijtc-937	216	1	https://doi.org/10.1108/jaee03-2023-0072	https://doi.org/10.1108/jaee03-2023-0072	ADJ
ijtc-937	216	2	chudik	chudik	NOUN
ijtc-937	216	3	,	,	PUNCT
ijtc-937	216	4	a.	a.	NOUN
ijtc-937	216	5	,	,	PUNCT
ijtc-937	216	6	mohaddes	mohadde	NOUN
ijtc-937	216	7	,	,	PUNCT
ijtc-937	216	8	k.	k.	PROPN
ijtc-937	216	9	,	,	PUNCT
ijtc-937	216	10	pesaran	pesaran	VERB
ijtc-937	216	11	,	,	PUNCT
ijtc-937	216	12	m.	m.	PROPN
ijtc-937	216	13	h.	h.	PROPN
ijtc-937	216	14	,	,	PUNCT
ijtc-937	216	15	raissi	raissi	ADJ
ijtc-937	216	16	,	,	PUNCT
ijtc-937	216	17	m.	m.	NOUN
ijtc-937	216	18	,	,	PUNCT
ijtc-937	216	19	&	&	CCONJ
ijtc-937	216	20	rebucci	rebucci	PROPN
ijtc-937	216	21	,	,	PUNCT
ijtc-937	216	22	a.	a.	NOUN
ijtc-937	216	23	(	(	PUNCT
ijtc-937	216	24	2020	2020	NUM
ijtc-937	216	25	)	)	PUNCT
ijtc-937	216	26	.	.	PUNCT
ijtc-937	217	1	economic	economic	ADJ
ijtc-937	217	2	consequences	consequence	NOUN
ijtc-937	217	3	of	of	ADP
ijtc-937	217	4	covid-19	covid-19	PROPN
ijtc-937	217	5	:	:	PUNCT
ijtc-937	217	6	a	a	DET
ijtc-937	217	7	counterfactual	counterfactual	ADJ
ijtc-937	217	8	multi	multi	ADJ
ijtc-937	217	9	-	-	ADJ
ijtc-937	217	10	country	country	ADJ
ijtc-937	217	11	analysis	analysis	NOUN
ijtc-937	217	12	.	.	PUNCT
ijtc-937	218	1	voxeu.org	voxeu.org	X
ijtc-937	218	2	,	,	PUNCT
ijtc-937	218	3	mi	mi	PROPN
ijtc-937	218	4	,	,	PUNCT
ijtc-937	218	5	3–7	3–7	NUM
ijtc-937	218	6	.	.	PUNCT
ijtc-937	218	7	https://voxeu.org/article/economic-consequences-covid-19-multi-country-analysis	https://voxeu.org/article/economic-consequences-covid-19-multi-country-analysis	VERB
ijtc-937	218	8	de	de	PROPN
ijtc-937	218	9	lucia	lucia	PROPN
ijtc-937	218	10	,	,	PUNCT
ijtc-937	218	11	c.	c.	PROPN
ijtc-937	218	12	,	,	PUNCT
ijtc-937	218	13	pazienza	pazienza	PROPN
ijtc-937	218	14	,	,	PUNCT
ijtc-937	218	15	p.	p.	PROPN
ijtc-937	218	16	,	,	PUNCT
ijtc-937	218	17	&	&	CCONJ
ijtc-937	218	18	bartlett	bartlett	PROPN
ijtc-937	218	19	,	,	PUNCT
ijtc-937	218	20	m.	m.	NOUN
ijtc-937	218	21	(	(	PUNCT
ijtc-937	218	22	2020	2020	NUM
ijtc-937	218	23	)	)	PUNCT
ijtc-937	218	24	.	.	PUNCT
ijtc-937	219	1	does	do	VERB
ijtc-937	219	2	good	good	PROPN
ijtc-937	219	3	esg	esg	PROPN
ijtc-937	219	4	lead	lead	NOUN
ijtc-937	219	5	to	to	ADP
ijtc-937	219	6	better	well	ADJ
ijtc-937	219	7	financial	financial	ADJ
ijtc-937	219	8	performances	performance	NOUN
ijtc-937	219	9	by	by	ADP
ijtc-937	219	10	firms	firm	NOUN
ijtc-937	219	11	?	?	PUNCT
ijtc-937	220	1	machine	machine	NOUN
ijtc-937	220	2	learning	learning	NOUN
ijtc-937	220	3	and	and	CCONJ
ijtc-937	220	4	logistic	logistic	ADJ
ijtc-937	220	5	regression	regression	NOUN
ijtc-937	220	6	models	model	NOUN
ijtc-937	220	7	of	of	ADP
ijtc-937	220	8	public	public	ADJ
ijtc-937	220	9	enterprises	enterprise	NOUN
ijtc-937	220	10	in	in	ADP
ijtc-937	220	11	europe	europe	PROPN
ijtc-937	220	12	.	.	PUNCT
ijtc-937	221	1	sustainability	sustainability	NOUN
ijtc-937	221	2	(	(	PUNCT
ijtc-937	221	3	switzerland	switzerland	PROPN
ijtc-937	221	4	)	)	PUNCT
ijtc-937	221	5	,	,	PUNCT
ijtc-937	221	6	12(13	12(13	NUM
ijtc-937	221	7	)	)	PUNCT
ijtc-937	221	8	,	,	PUNCT
ijtc-937	221	9	1–26	1–26	NOUN
ijtc-937	221	10	.	.	PUNCT
ijtc-937	222	1	https://doi.org/10.3390/su12135317	https://doi.org/10.3390/su12135317	PROPN
ijtc-937	222	2	hamdan	hamdan	PROPN
ijtc-937	222	3	,	,	PUNCT
ijtc-937	222	4	a.	a.	NOUN
ijtc-937	222	5	m.	m.	NOUN
ijtc-937	222	6	,	,	PUNCT
ijtc-937	222	7	buallay	buallay	NOUN
ijtc-937	222	8	,	,	PUNCT
ijtc-937	222	9	a.	a.	NOUN
ijtc-937	222	10	m.	m.	NOUN
ijtc-937	222	11	,	,	PUNCT
ijtc-937	222	12	&	&	CCONJ
ijtc-937	222	13	alareeni	alareeni	PROPN
ijtc-937	222	14	,	,	PUNCT
ijtc-937	222	15	b.	b.	PROPN
ijtc-937	222	16	a.	a.	PROPN
ijtc-937	222	17	(	(	PUNCT
ijtc-937	222	18	2017	2017	NUM
ijtc-937	222	19	)	)	PUNCT
ijtc-937	222	20	.	.	PUNCT
ijtc-937	223	1	the	the	DET
ijtc-937	223	2	moderating	moderate	VERB
ijtc-937	223	3	role	role	NOUN
ijtc-937	223	4	of	of	ADP
ijtc-937	223	5	corporate	corporate	ADJ
ijtc-937	223	6	governance	governance	NOUN
ijtc-937	223	7	on	on	ADP
ijtc-937	223	8	the	the	DET
ijtc-937	223	9	relationship	relationship	NOUN
ijtc-937	223	10	between	between	ADP
ijtc-937	223	11	intellectual	intellectual	ADJ
ijtc-937	223	12	capital	capital	NOUN
ijtc-937	223	13	efficiency	efficiency	NOUN
ijtc-937	223	14	and	and	CCONJ
ijtc-937	223	15	firm	firm	NOUN
ijtc-937	223	16	’s	’s	PART
ijtc-937	223	17	performance	performance	NOUN
ijtc-937	223	18	:	:	PUNCT
ijtc-937	223	19	evidence	evidence	NOUN
ijtc-937	223	20	from	from	ADP
ijtc-937	223	21	saudi	saudi	PROPN
ijtc-937	223	22	arabia	arabia	PROPN
ijtc-937	223	23	.	.	PUNCT
ijtc-937	224	1	international	international	ADJ
ijtc-937	224	2	journal	journal	PROPN
ijtc-937	224	3	of	of	ADP
ijtc-937	224	4	learning	learning	NOUN
ijtc-937	224	5	and	and	CCONJ
ijtc-937	224	6	intellectual	intellectual	ADJ
ijtc-937	224	7	capital	capital	NOUN
ijtc-937	224	8	,	,	PUNCT
ijtc-937	224	9	14(4	14(4	NUM
ijtc-937	224	10	)	)	PUNCT
ijtc-937	224	11	,	,	PUNCT
ijtc-937	224	12	295	295	NUM
ijtc-937	224	13	–	–	SYM
ijtc-937	224	14	318	318	NUM
ijtc-937	224	15	.	.	PUNCT
ijtc-937	225	1	https://doi.org/10.1504/ijlic.2017.087377	https://doi.org/10.1504/ijlic.2017.087377	PROPN
ijtc-937	225	2	husada	husada	PROPN
ijtc-937	225	3	,	,	PUNCT
ijtc-937	225	4	e.	e.	PROPN
ijtc-937	225	5	v.	v.	PROPN
ijtc-937	225	6	,	,	PUNCT
ijtc-937	225	7	&	&	CCONJ
ijtc-937	225	8	handayani	handayani	PROPN
ijtc-937	225	9	,	,	PUNCT
ijtc-937	225	10	s.	s.	PROPN
ijtc-937	225	11	(	(	PUNCT
ijtc-937	225	12	2021	2021	NUM
ijtc-937	225	13	)	)	PUNCT
ijtc-937	225	14	.	.	PUNCT
ijtc-937	226	1	pengaruh	pengaruh	PROPN
ijtc-937	226	2	pengungkapan	pengungkapan	PROPN
ijtc-937	226	3	esg	esg	PROPN
ijtc-937	226	4	terhadap	terhadap	PROPN
ijtc-937	226	5	kinerja	kinerja	PROPN
ijtc-937	226	6	keuangan	keuangan	PROPN
ijtc-937	226	7	perusahaan	perusahaan	PROPN
ijtc-937	226	8	(	(	PUNCT
ijtc-937	226	9	studi	studi	PROPN
ijtc-937	226	10	empiris	empiris	PROPN
ijtc-937	226	11	pada	pada	PROPN
ijtc-937	226	12	perusahaan	perusahaan	PROPN
ijtc-937	226	13	sektor	sektor	PROPN
ijtc-937	226	14	keuangan	keuangan	PROPN
ijtc-937	226	15	yang	yang	PROPN
ijtc-937	226	16	terdaftar	terdaftar	PROPN
ijtc-937	226	17	di	di	PROPN
ijtc-937	226	18	bei	bei	PROPN
ijtc-937	226	19	periode	periode	PROPN
ijtc-937	226	20	2017	2017	NUM
ijtc-937	226	21	-	-	SYM
ijtc-937	226	22	2019	2019	NUM
ijtc-937	226	23	)	)	PUNCT
ijtc-937	226	24	.	.	PUNCT
ijtc-937	227	1	jurnal	jurnal	PROPN
ijtc-937	227	2	bina	bina	PROPN
ijtc-937	227	3	akuntansi	akuntansi	PROPN
ijtc-937	227	4	,	,	PUNCT
ijtc-937	227	5	8(2	8(2	NUM
ijtc-937	227	6	)	)	PUNCT
ijtc-937	227	7	,	,	PUNCT
ijtc-937	227	8	122–144	122–144	NUM
ijtc-937	227	9	.	.	PUNCT
ijtc-937	228	1	https://doi.org/10.52859/jba.v8i2.173	https://doi.org/10.52859/jba.v8i2.173	PROPN
ijtc-937	228	2	indriani	indriani	PROPN
ijtc-937	228	3	,	,	PUNCT
ijtc-937	228	4	r.	r.	PROPN
ijtc-937	228	5	,	,	PUNCT
ijtc-937	228	6	suranta	suranta	NOUN
ijtc-937	228	7	,	,	PUNCT
ijtc-937	228	8	e.	e.	PROPN
ijtc-937	228	9	,	,	PUNCT
ijtc-937	228	10	midiastuty	midiastuty	PROPN
ijtc-937	228	11	,	,	PUNCT
ijtc-937	228	12	p.	p.	PROPN
ijtc-937	228	13	p.	p.	PROPN
ijtc-937	228	14	,	,	PUNCT
ijtc-937	228	15	&	&	CCONJ
ijtc-937	228	16	bengkulu	bengkulu	VERB
ijtc-937	228	17	,	,	PUNCT
ijtc-937	228	18	u.	u.	PROPN
ijtc-937	228	19	(	(	PUNCT
ijtc-937	228	20	2022	2022	NUM
ijtc-937	228	21	)	)	PUNCT
ijtc-937	228	22	.	.	PUNCT
ijtc-937	229	1	manajemen	manajeman	NOUN
ijtc-937	229	2	laba	laba	PROPN
ijtc-937	229	3	pada	pada	PROPN
ijtc-937	229	4	setiap	setiap	PROPN
ijtc-937	229	5	tahapan	tahapan	PROPN
ijtc-937	229	6	siklus	siklus	PROPN
ijtc-937	229	7	hidup	hidup	PROPN
ijtc-937	229	8	perusahaan	perusahaan	PROPN
ijtc-937	229	9	:	:	PUNCT
ijtc-937	229	10	suatu	suatu	PROPN
ijtc-937	229	11	pendekatan	pendekatan	PROPN
ijtc-937	229	12	pola	pola	PROPN
ijtc-937	229	13	arus	arus	PROPN
ijtc-937	229	14	kas	kas	PROPN
ijtc-937	229	15	.	.	PUNCT
ijtc-937	230	1	jiafe	jiafe	PROPN
ijtc-937	230	2	(	(	PUNCT
ijtc-937	230	3	jurnal	jurnal	ADJ
ijtc-937	230	4	ilmiah	ilmiah	PROPN
ijtc-937	230	5	akuntansi	akuntansi	PROPN
ijtc-937	230	6	fakultas	fakulta	VERB
ijtc-937	230	7	ekonomi	ekonomi	PROPN
ijtc-937	230	8	)	)	PUNCT
ijtc-937	230	9	,	,	PUNCT
ijtc-937	230	10	8(1	8(1	NOUN
ijtc-937	230	11	)	)	PUNCT
ijtc-937	230	12	,	,	PUNCT
ijtc-937	230	13	1–20	1–20	PROPN
ijtc-937	230	14	.	.	PUNCT
ijtc-937	231	1	https://doi.org/10.34204/jiafe.v8i1.4726	https://doi.org/10.34204/jiafe.v8i1.4726	PROPN
ijtc-937	231	2	jensen	jensen	PROPN
ijtc-937	231	3	,	,	PUNCT
ijtc-937	231	4	m.	m.	PROPN
ijtc-937	231	5	c.	c.	PROPN
ijtc-937	231	6	,	,	PUNCT
ijtc-937	231	7	&	&	CCONJ
ijtc-937	231	8	meckling	meckling	PROPN
ijtc-937	231	9	,	,	PUNCT
ijtc-937	231	10	w.	w.	PROPN
ijtc-937	231	11	h.	h.	PROPN
ijtc-937	231	12	(	(	PUNCT
ijtc-937	231	13	1976	1976	NUM
ijtc-937	231	14	)	)	PUNCT
ijtc-937	231	15	.	.	PUNCT
ijtc-937	232	1	theory	theory	NOUN
ijtc-937	232	2	of	of	ADP
ijtc-937	232	3	the	the	DET
ijtc-937	232	4	firm	firm	NOUN
ijtc-937	232	5	:	:	PUNCT
ijtc-937	232	6	managerial	managerial	ADJ
ijtc-937	232	7	behavior	behavior	NOUN
ijtc-937	232	8	,	,	PUNCT
ijtc-937	232	9	agency	agency	NOUN
ijtc-937	232	10	costs	cost	NOUN
ijtc-937	232	11	and	and	CCONJ
ijtc-937	232	12	ownership	ownership	NOUN
ijtc-937	232	13	structure	structure	NOUN
ijtc-937	232	14	.	.	PUNCT
ijtc-937	233	1	journal	journal	NOUN
ijtc-937	233	2	of	of	ADP
ijtc-937	233	3	financial	financial	ADJ
ijtc-937	233	4	economics	economic	NOUN
ijtc-937	233	5	,	,	PUNCT
ijtc-937	233	6	3(4	3(4	NUM
ijtc-937	233	7	)	)	PUNCT
ijtc-937	233	8	,	,	PUNCT
ijtc-937	233	9	305–360	305–360	NUM
ijtc-937	233	10	.	.	PUNCT
ijtc-937	234	1	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ijtc-937	234	2	kamatra	kamatra	ADJ
ijtc-937	234	3	,	,	PUNCT
ijtc-937	234	4	n.	n.	NOUN
ijtc-937	234	5	,	,	PUNCT
ijtc-937	234	6	&	&	CCONJ
ijtc-937	234	7	kartikaningdyah	kartikaningdyah	PROPN
ijtc-937	234	8	,	,	PUNCT
ijtc-937	234	9	e.	e.	PROPN
ijtc-937	234	10	(	(	PUNCT
ijtc-937	234	11	2015	2015	NUM
ijtc-937	234	12	)	)	PUNCT
ijtc-937	234	13	.	.	PUNCT
ijtc-937	235	1	effect	effect	VERB
ijtc-937	235	2	corporate	corporate	ADJ
ijtc-937	235	3	social	social	ADJ
ijtc-937	235	4	responsibility	responsibility	NOUN
ijtc-937	235	5	on	on	ADP
ijtc-937	235	6	financial	financial	ADJ
ijtc-937	235	7	performance	performance	NOUN
ijtc-937	235	8	.	.	PUNCT
ijtc-937	236	1	international	international	ADJ
ijtc-937	236	2	journal	journal	PROPN
ijtc-937	236	3	of	of	ADP
ijtc-937	236	4	economics	economic	NOUN
ijtc-937	236	5	and	and	CCONJ
ijtc-937	236	6	financial	financial	ADJ
ijtc-937	236	7	issues	issue	NOUN
ijtc-937	236	8	,	,	PUNCT
ijtc-937	236	9	5(2013	5(2013	NUM
ijtc-937	236	10	)	)	PUNCT
ijtc-937	236	11	,	,	PUNCT
ijtc-937	236	12	157–164	157–164	NUM
ijtc-937	236	13	.	.	PUNCT
ijtc-937	237	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-937	237	2	the	the	DET
ijtc-937	237	3	effect	effect	NOUN
ijtc-937	237	4	of	of	ADP
ijtc-937	237	5	environmental	environmental	ADJ
ijtc-937	237	6	,	,	PUNCT
ijtc-937	237	7	social	social	ADJ
ijtc-937	237	8	,	,	PUNCT
ijtc-937	237	9	and	and	CCONJ
ijtc-937	237	10	governance	governance	NOUN
ijtc-937	237	11	(	(	PUNCT
ijtc-937	237	12	esg	esg	PROPN
ijtc-937	237	13	)	)	PUNCT
ijtc-937	237	14	on	on	ADP
ijtc-937	237	15	firm	firm	ADJ
ijtc-937	237	16	performance	performance	NOUN
ijtc-937	237	17	with	with	ADP
ijtc-937	237	18	earnings	earning	NOUN
ijtc-937	237	19	management	management	NOUN
ijtc-937	237	20	as	as	ADP
ijtc-937	237	21	a	a	DET
ijtc-937	237	22	moderation	moderation	NOUN
ijtc-937	237	23	:	:	PUNCT
ijtc-937	237	24	empirical	empirical	ADJ
ijtc-937	237	25	evidence	evidence	NOUN
ijtc-937	237	26	around	around	ADP
ijtc-937	237	27	covid–19	covid–19	NOUN
ijtc-937	237	28	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	237	29	and	and	CCONJ
ijtc-937	237	30	suranta	suranta	VERB
ijtc-937	237	31	861	861	NUM
ijtc-937	237	32	|	|	ADV
ijtc-937	237	33	ilomata	ilomata	PROPN
ijtc-937	237	34	international	international	ADJ
ijtc-937	237	35	journal	journal	NOUN
ijtc-937	237	36	of	of	ADP
ijtc-937	237	37	tax	tax	PROPN
ijtc-937	237	38	&	&	CCONJ
ijtc-937	237	39	accounting	accounting	PROPN
ijtc-937	237	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	237	41	kolsi	kolsi	NOUN
ijtc-937	237	42	,	,	PUNCT
ijtc-937	237	43	m.	m.	PROPN
ijtc-937	237	44	c.	c.	PROPN
ijtc-937	237	45	,	,	PUNCT
ijtc-937	237	46	al	al	PROPN
ijtc-937	237	47	-	-	PUNCT
ijtc-937	237	48	hiyari	hiyari	PROPN
ijtc-937	237	49	,	,	PUNCT
ijtc-937	237	50	a.	a.	NOUN
ijtc-937	237	51	,	,	PUNCT
ijtc-937	237	52	&	&	CCONJ
ijtc-937	237	53	hussainey	hussainey	PROPN
ijtc-937	237	54	,	,	PUNCT
ijtc-937	237	55	k.	k.	PROPN
ijtc-937	237	56	(	(	PUNCT
ijtc-937	237	57	2023	2023	NUM
ijtc-937	237	58	)	)	PUNCT
ijtc-937	237	59	.	.	PUNCT
ijtc-937	238	1	does	do	AUX
ijtc-937	238	2	environmental	environmental	ADJ
ijtc-937	238	3	,	,	PUNCT
ijtc-937	238	4	social	social	ADJ
ijtc-937	238	5	,	,	PUNCT
ijtc-937	238	6	and	and	CCONJ
ijtc-937	238	7	governance	governance	NOUN
ijtc-937	238	8	performance	performance	NOUN
ijtc-937	238	9	mitigate	mitigate	VERB
ijtc-937	238	10	earnings	earning	NOUN
ijtc-937	238	11	management	management	NOUN
ijtc-937	238	12	practices	practice	NOUN
ijtc-937	238	13	?	?	PUNCT
ijtc-937	239	1	evidence	evidence	NOUN
ijtc-937	239	2	from	from	ADP
ijtc-937	239	3	us	we	PRON
ijtc-937	239	4	commercial	commercial	ADJ
ijtc-937	239	5	banks	bank	NOUN
ijtc-937	239	6	.	.	PUNCT
ijtc-937	240	1	environmental	environmental	ADJ
ijtc-937	240	2	science	science	NOUN
ijtc-937	240	3	and	and	CCONJ
ijtc-937	240	4	pollution	pollution	NOUN
ijtc-937	240	5	research	research	NOUN
ijtc-937	240	6	,	,	PUNCT
ijtc-937	240	7	30(8	30(8	NUM
ijtc-937	240	8	)	)	PUNCT
ijtc-937	240	9	,	,	PUNCT
ijtc-937	240	10	20386–20401	20386–20401	NUM
ijtc-937	240	11	.	.	PROPN
ijtc-937	240	12	https://doi.org/10.1007/s11356-022-23616-2	https://doi.org/10.1007/s11356-022-23616-2	NOUN
ijtc-937	240	13	lelkes	lelke	NOUN
ijtc-937	240	14	,	,	PUNCT
ijtc-937	240	15	y.	y.	NOUN
ijtc-937	240	16	(	(	PUNCT
ijtc-937	240	17	2016	2016	NUM
ijtc-937	240	18	)	)	PUNCT
ijtc-937	240	19	.	.	PUNCT
ijtc-937	241	1	winners	winner	NOUN
ijtc-937	241	2	,	,	PUNCT
ijtc-937	241	3	losers	loser	NOUN
ijtc-937	241	4	,	,	PUNCT
ijtc-937	241	5	and	and	CCONJ
ijtc-937	241	6	the	the	DET
ijtc-937	241	7	press	press	NOUN
ijtc-937	241	8	 	 	SPACE
ijtc-937	241	9	:	:	PUNCT
ijtc-937	241	10	the	the	DET
ijtc-937	241	11	relationship	relationship	NOUN
ijtc-937	241	12	between	between	ADP
ijtc-937	241	13	political	political	ADJ
ijtc-937	241	14	parallelism	parallelism	NOUN
ijtc-937	241	15	and	and	CCONJ
ijtc-937	241	16	the	the	DET
ijtc-937	241	17	legitimacy	legitimacy	NOUN
ijtc-937	241	18	gap	gap	NOUN
ijtc-937	241	19	winners	winner	NOUN
ijtc-937	241	20	,	,	PUNCT
ijtc-937	241	21	losers	loser	NOUN
ijtc-937	241	22	,	,	PUNCT
ijtc-937	241	23	and	and	CCONJ
ijtc-937	241	24	the	the	DET
ijtc-937	241	25	press	press	NOUN
ijtc-937	241	26	 	 	SPACE
ijtc-937	241	27	:	:	PUNCT
ijtc-937	241	28	the	the	DET
ijtc-937	241	29	relationship	relationship	NOUN
ijtc-937	241	30	.	.	PUNCT
ijtc-937	242	1	political	political	ADJ
ijtc-937	242	2	communication	communication	NOUN
ijtc-937	242	3	,	,	PUNCT
ijtc-937	242	4	33(4	33(4	NUM
ijtc-937	242	5	)	)	PUNCT
ijtc-937	242	6	,	,	PUNCT
ijtc-937	242	7	523–543	523–543	NUM
ijtc-937	242	8	.	.	PUNCT
ijtc-937	243	1	https://doi.org/10.1080/10584609.2015.1117031	https://doi.org/10.1080/10584609.2015.1117031	PROPN
ijtc-937	243	2	marietza	marietza	PROPN
ijtc-937	243	3	,	,	PUNCT
ijtc-937	243	4	f.	f.	PROPN
ijtc-937	243	5	,	,	PUNCT
ijtc-937	243	6	wijayanti	wijayanti	VERB
ijtc-937	243	7	,	,	PUNCT
ijtc-937	243	8	i.	i.	PROPN
ijtc-937	243	9	o.	o.	PROPN
ijtc-937	243	10	,	,	PUNCT
ijtc-937	243	11	&	&	CCONJ
ijtc-937	243	12	agusrina	agusrina	PROPN
ijtc-937	243	13	,	,	PUNCT
ijtc-937	243	14	m.	m.	NOUN
ijtc-937	243	15	(	(	PUNCT
ijtc-937	243	16	2020	2020	NUM
ijtc-937	243	17	)	)	PUNCT
ijtc-937	243	18	.	.	PUNCT
ijtc-937	244	1	pengaruh	pengaruh	VERB
ijtc-937	244	2	good	good	ADJ
ijtc-937	244	3	corporate	corporate	ADJ
ijtc-937	244	4	governance	governance	NOUN
ijtc-937	244	5	dan	dan	PROPN
ijtc-937	244	6	reporting	reporting	PROPN
ijtc-937	244	7	lag	lag	PROPN
ijtc-937	244	8	terhadap	terhadap	PROPN
ijtc-937	244	9	kinerja	kinerja	PROPN
ijtc-937	244	10	keuangan	keuangan	PROPN
ijtc-937	244	11	perusahaan	perusahaan	PROPN
ijtc-937	244	12	(	(	PUNCT
ijtc-937	244	13	studi	studi	PROPN
ijtc-937	244	14	empiris	empiris	PROPN
ijtc-937	244	15	pada	pada	PROPN
ijtc-937	244	16	perusahaan	perusahaan	PROPN
ijtc-937	244	17	yang	yang	PROPN
ijtc-937	244	18	terdaftar	terdaftar	PROPN
ijtc-937	244	19	di	di	PROPN
ijtc-937	244	20	bursa	bursa	PROPN
ijtc-937	244	21	efek	efek	PROPN
ijtc-937	244	22	indonesia	indonesia	PROPN
ijtc-937	244	23	periode	periode	PROPN
ijtc-937	244	24	2012	2012	NUM
ijtc-937	244	25	-	-	SYM
ijtc-937	244	26	2016	2016	NUM
ijtc-937	244	27	)	)	PUNCT
ijtc-937	244	28	.	.	PUNCT
ijtc-937	245	1	jurnal	jurnal	PROPN
ijtc-937	245	2	riset	riset	PROPN
ijtc-937	245	3	terapan	terapan	PROPN
ijtc-937	245	4	akuntansi	akuntansi	PROPN
ijtc-937	245	5	,	,	PUNCT
ijtc-937	245	6	4(2	4(2	NUM
ijtc-937	245	7	)	)	PUNCT
ijtc-937	245	8	,	,	PUNCT
ijtc-937	245	9	109–129	109–129	NUM
ijtc-937	245	10	.	.	PUNCT
ijtc-937	245	11	https://jurnal.polsri.ac.id/index.php/jrtap/article/view/1985	https://jurnal.polsri.ac.id/index.php/jrtap/article/view/1985	X
ijtc-937	246	1	melinda	melinda	PROPN
ijtc-937	246	2	,	,	PUNCT
ijtc-937	246	3	a.	a.	PROPN
ijtc-937	246	4	,	,	PUNCT
ijtc-937	246	5	&	&	CCONJ
ijtc-937	246	6	wardhani	wardhani	PROPN
ijtc-937	246	7	,	,	PUNCT
ijtc-937	246	8	r.	r.	PROPN
ijtc-937	246	9	(	(	PUNCT
ijtc-937	246	10	2020	2020	NUM
ijtc-937	246	11	)	)	PUNCT
ijtc-937	246	12	.	.	PUNCT
ijtc-937	247	1	the	the	DET
ijtc-937	247	2	effect	effect	NOUN
ijtc-937	247	3	of	of	ADP
ijtc-937	247	4	environmental	environmental	ADJ
ijtc-937	247	5	,	,	PUNCT
ijtc-937	247	6	social	social	ADJ
ijtc-937	247	7	,	,	PUNCT
ijtc-937	247	8	governance	governance	NOUN
ijtc-937	247	9	,	,	PUNCT
ijtc-937	247	10	and	and	CCONJ
ijtc-937	247	11	controversies	controversy	NOUN
ijtc-937	247	12	on	on	ADP
ijtc-937	247	13	firms	firm	NOUN
ijtc-937	247	14	’	'	PUNCT
ijtc-937	247	15	value	value	NOUN
ijtc-937	247	16	:	:	PUNCT
ijtc-937	247	17	evidence	evidence	NOUN
ijtc-937	247	18	from	from	ADP
ijtc-937	247	19	asia	asia	PROPN
ijtc-937	247	20	.	.	PUNCT
ijtc-937	248	1	international	international	ADJ
ijtc-937	248	2	symposia	symposia	NOUN
ijtc-937	248	3	in	in	ADP
ijtc-937	248	4	economic	economic	ADJ
ijtc-937	248	5	theory	theory	NOUN
ijtc-937	248	6	and	and	CCONJ
ijtc-937	248	7	econometrics	econometric	NOUN
ijtc-937	248	8	,	,	PUNCT
ijtc-937	248	9	27	27	NUM
ijtc-937	248	10	,	,	PUNCT
ijtc-937	248	11	147–173	147–173	NUM
ijtc-937	248	12	.	.	PUNCT
ijtc-937	249	1	https://doi.org/10.1108/s1571-038620200000027011	https://doi.org/10.1108/s1571-038620200000027011	PROPN
ijtc-937	249	2	qiu	qiu	PROPN
ijtc-937	249	3	,	,	PUNCT
ijtc-937	249	4	s.	s.	PROPN
ijtc-937	249	5	(	(	PUNCT
ijtc-937	249	6	charles	charles	PROPN
ijtc-937	249	7	)	)	PUNCT
ijtc-937	249	8	,	,	PUNCT
ijtc-937	249	9	jiang	jiang	PROPN
ijtc-937	249	10	,	,	PUNCT
ijtc-937	249	11	j.	j.	PROPN
ijtc-937	249	12	,	,	PUNCT
ijtc-937	249	13	liu	liu	PROPN
ijtc-937	249	14	,	,	PUNCT
ijtc-937	249	15	x.	x.	PROPN
ijtc-937	249	16	,	,	PUNCT
ijtc-937	249	17	chen	chen	PROPN
ijtc-937	249	18	,	,	PUNCT
ijtc-937	249	19	m.	m.	PROPN
ijtc-937	249	20	h.	h.	PROPN
ijtc-937	249	21	,	,	PUNCT
ijtc-937	249	22	&	&	CCONJ
ijtc-937	249	23	yuan	yuan	PROPN
ijtc-937	249	24	,	,	PUNCT
ijtc-937	249	25	x.	x.	NOUN
ijtc-937	249	26	(	(	PUNCT
ijtc-937	249	27	2021	2021	NUM
ijtc-937	249	28	)	)	PUNCT
ijtc-937	249	29	.	.	PUNCT
ijtc-937	250	1	can	can	AUX
ijtc-937	250	2	corporate	corporate	VERB
ijtc-937	250	3	social	social	ADJ
ijtc-937	250	4	responsibility	responsibility	NOUN
ijtc-937	250	5	protect	protect	VERB
ijtc-937	250	6	firm	firm	ADJ
ijtc-937	250	7	value	value	NOUN
ijtc-937	250	8	during	during	ADP
ijtc-937	250	9	the	the	DET
ijtc-937	250	10	covid-19	covid-19	PROPN
ijtc-937	250	11	pandemic	pandemic	NOUN
ijtc-937	250	12	?	?	PUNCT
ijtc-937	251	1	international	international	ADJ
ijtc-937	251	2	journal	journal	PROPN
ijtc-937	251	3	of	of	ADP
ijtc-937	251	4	hospitality	hospitality	PROPN
ijtc-937	251	5	management	management	NOUN
ijtc-937	251	6	,	,	PUNCT
ijtc-937	251	7	93(june	93(june	NUM
ijtc-937	251	8	2020	2020	NUM
ijtc-937	251	9	)	)	PUNCT
ijtc-937	251	10	,	,	PUNCT
ijtc-937	251	11	102759	102759	NUM
ijtc-937	251	12	.	.	PUNCT
ijtc-937	252	1	https://doi.org/10.1016/j.ijhm.2020.102759	https://doi.org/10.1016/j.ijhm.2020.102759	PROPN
ijtc-937	252	2	qodary	qodary	NOUN
ijtc-937	252	3	,	,	PUNCT
ijtc-937	252	4	h.	h.	PROPN
ijtc-937	252	5	f.	f.	PROPN
ijtc-937	252	6	,	,	PUNCT
ijtc-937	252	7	&	&	CCONJ
ijtc-937	252	8	tambun	tambun	PROPN
ijtc-937	252	9	,	,	PUNCT
ijtc-937	252	10	s.	s.	PROPN
ijtc-937	252	11	(	(	PUNCT
ijtc-937	252	12	2021	2021	NUM
ijtc-937	252	13	)	)	PUNCT
ijtc-937	252	14	.	.	PUNCT
ijtc-937	253	1	pengaruh	pengaruh	PROPN
ijtc-937	253	2	environmental	environmental	ADJ
ijtc-937	253	3	,	,	PUNCT
ijtc-937	253	4	social	social	ADJ
ijtc-937	253	5	,	,	PUNCT
ijtc-937	253	6	governance	governance	NOUN
ijtc-937	253	7	(	(	PUNCT
ijtc-937	253	8	esg	esg	PROPN
ijtc-937	253	9	)	)	PUNCT
ijtc-937	253	10	dan	dan	PROPN
ijtc-937	253	11	retentiom	retentiom	PROPN
ijtc-937	253	12	ratio	ratio	PROPN
ijtc-937	253	13	terhadap	terhadap	PROPN
ijtc-937	253	14	return	return	PROPN
ijtc-937	253	15	saham	saham	PROPN
ijtc-937	253	16	dengan	dengan	PROPN
ijtc-937	253	17	nilai	nilai	PROPN
ijtc-937	253	18	perusahaan	perusahaan	PROPN
ijtc-937	253	19	sebagai	sebagai	PROPN
ijtc-937	253	20	variabel	variabel	PROPN
ijtc-937	253	21	moderating	moderating	PROPN
ijtc-937	253	22	.	.	PUNCT
ijtc-937	254	1	juremi	juremi	PROPN
ijtc-937	254	2	:	:	PUNCT
ijtc-937	254	3	jurnal	jurnal	ADJ
ijtc-937	254	4	riset	riset	PROPN
ijtc-937	254	5	ekonomi	ekonomi	PROPN
ijtc-937	254	6	,	,	PUNCT
ijtc-937	254	7	1(2	1(2	NUM
ijtc-937	254	8	)	)	PUNCT
ijtc-937	254	9	,	,	PUNCT
ijtc-937	254	10	159–171	159–171	NUM
ijtc-937	254	11	.	.	PUNCT
ijtc-937	255	1	ruchiatna	ruchiatna	PROPN
ijtc-937	255	2	,	,	PUNCT
ijtc-937	255	3	g.	g.	PROPN
ijtc-937	255	4	,	,	PUNCT
ijtc-937	255	5	midiastuty	midiastuty	NOUN
ijtc-937	255	6	,	,	PUNCT
ijtc-937	255	7	p.	p.	PROPN
ijtc-937	255	8	p.	p.	PROPN
ijtc-937	255	9	,	,	PUNCT
ijtc-937	255	10	&	&	CCONJ
ijtc-937	255	11	suranta	suranta	PROPN
ijtc-937	255	12	,	,	PUNCT
ijtc-937	255	13	e.	e.	PROPN
ijtc-937	255	14	(	(	PUNCT
ijtc-937	255	15	2020	2020	NUM
ijtc-937	255	16	)	)	PUNCT
ijtc-937	255	17	.	.	PUNCT
ijtc-937	256	1	pengaruh	pengaruh	NOUN
ijtc-937	256	2	karakteristik	karakteristik	PROPN
ijtc-937	256	3	komite	komite	ADJ
ijtc-937	256	4	audit	audit	PROPN
ijtc-937	256	5	terhadap	terhadap	PROPN
ijtc-937	256	6	fraudulent	fraudulent	ADJ
ijtc-937	256	7	financial	financial	ADJ
ijtc-937	256	8	reporting	reporting	NOUN
ijtc-937	256	9	(	(	PUNCT
ijtc-937	256	10	the	the	DET
ijtc-937	256	11	effect	effect	NOUN
ijtc-937	256	12	of	of	ADP
ijtc-937	256	13	audit	audit	NOUN
ijtc-937	256	14	committee	committee	NOUN
ijtc-937	256	15	characteristics	characteristic	NOUN
ijtc-937	256	16	on	on	ADP
ijtc-937	256	17	fraudulent	fraudulent	ADJ
ijtc-937	256	18	financial	financial	ADJ
ijtc-937	256	19	reporting	reporting	NOUN
ijtc-937	256	20	)	)	PUNCT
ijtc-937	256	21	.	.	PUNCT
ijtc-937	257	1	jurnal	jurnal	PROPN
ijtc-937	257	2	akuntansi	akuntansi	PROPN
ijtc-937	257	3	,	,	PUNCT
ijtc-937	257	4	keuangan	keuangan	NOUN
ijtc-937	257	5	,	,	PUNCT
ijtc-937	257	6	dan	dan	PROPN
ijtc-937	257	7	manajemen	manajeman	NOUN
ijtc-937	257	8	(	(	PUNCT
ijtc-937	257	9	jakman	jakman	PROPN
ijtc-937	257	10	)	)	PUNCT
ijtc-937	257	11	,	,	PUNCT
ijtc-937	257	12	1(4	1(4	NUM
ijtc-937	257	13	)	)	PUNCT
ijtc-937	257	14	,	,	PUNCT
ijtc-937	257	15	255–264	255–264	NUM
ijtc-937	257	16	.	.	PUNCT
ijtc-937	258	1	sabrina	sabrina	PROPN
ijtc-937	258	2	,	,	PUNCT
ijtc-937	258	3	o.	o.	PROPN
ijtc-937	258	4	z.	z.	PROPN
ijtc-937	258	5	,	,	PUNCT
ijtc-937	258	6	fachruzzaman	fachruzzaman	NOUN
ijtc-937	258	7	,	,	PUNCT
ijtc-937	258	8	midiastuty	midiastuty	NOUN
ijtc-937	258	9	,	,	PUNCT
ijtc-937	258	10	p.	p.	PROPN
ijtc-937	258	11	p.	p.	PROPN
ijtc-937	258	12	,	,	PUNCT
ijtc-937	258	13	&	&	CCONJ
ijtc-937	258	14	suranta	suranta	PROPN
ijtc-937	258	15	,	,	PUNCT
ijtc-937	258	16	e.	e.	PROPN
ijtc-937	258	17	(	(	PUNCT
ijtc-937	258	18	2020	2020	NUM
ijtc-937	258	19	)	)	PUNCT
ijtc-937	258	20	.	.	PUNCT
ijtc-937	259	1	pengaruh	pengaruh	NOUN
ijtc-937	259	2	koneksitas	koneksita	NOUN
ijtc-937	259	3	organ	organ	VERB
ijtc-937	259	4	corporate	corporate	ADJ
ijtc-937	259	5	governance	governance	NOUN
ijtc-937	259	6	,	,	PUNCT
ijtc-937	259	7	inneffective	inneffective	ADJ
ijtc-937	259	8	monitoring	monitoring	NOUN
ijtc-937	259	9	dan	dan	PROPN
ijtc-937	259	10	manajemen	manajemen	PROPN
ijtc-937	259	11	laba	laba	PROPN
ijtc-937	259	12	terhadap	terhadap	PROPN
ijtc-937	259	13	fraudulent	fraudulent	ADJ
ijtc-937	259	14	financial	financial	ADJ
ijtc-937	259	15	reporting	reporting	NOUN
ijtc-937	259	16	(	(	PUNCT
ijtc-937	259	17	the	the	DET
ijtc-937	259	18	effect	effect	NOUN
ijtc-937	259	19	of	of	ADP
ijtc-937	259	20	corporate	corporate	ADJ
ijtc-937	259	21	governance	governance	NOUN
ijtc-937	259	22	,	,	PUNCT
ijtc-937	259	23	ineffective	ineffective	ADJ
ijtc-937	259	24	monitoring	monitoring	NOUN
ijtc-937	259	25	and	and	CCONJ
ijtc-937	259	26	earnings	earning	NOUN
ijtc-937	259	27	management	management	NOUN
ijtc-937	259	28	concept	concept	NOUN
ijtc-937	259	29	on	on	ADP
ijtc-937	259	30	fraudulent	fraudulent	ADJ
ijtc-937	259	31	financial	financial	ADJ
ijtc-937	259	32	reportin	reportin	NOUN
ijtc-937	259	33	.	.	PUNCT
ijtc-937	260	1	jurnal	jurnal	PROPN
ijtc-937	260	2	akuntansi	akuntansi	PROPN
ijtc-937	260	3	keuangan	keuangan	PROPN
ijtc-937	260	4	dan	dan	PROPN
ijtc-937	260	5	manajemen	manajemen	PROPN
ijtc-937	260	6	,	,	PUNCT
ijtc-937	260	7	1(2	1(2	NUM
ijtc-937	260	8	)	)	PUNCT
ijtc-937	260	9	,	,	PUNCT
ijtc-937	260	10	109–122	109–122	NUM
ijtc-937	260	11	.	.	PUNCT
ijtc-937	261	1	safriani	safriani	PROPN
ijtc-937	261	2	,	,	PUNCT
ijtc-937	261	3	m.	m.	NOUN
ijtc-937	261	4	n.	n.	PROPN
ijtc-937	261	5	,	,	PUNCT
ijtc-937	261	6	&	&	CCONJ
ijtc-937	261	7	utomo	utomo	PROPN
ijtc-937	261	8	,	,	PUNCT
ijtc-937	261	9	d.	d.	PROPN
ijtc-937	261	10	c.	c.	PROPN
ijtc-937	261	11	(	(	PUNCT
ijtc-937	261	12	2020	2020	NUM
ijtc-937	261	13	)	)	PUNCT
ijtc-937	261	14	.	.	PUNCT
ijtc-937	262	1	pengaruh	pengaruh	PROPN
ijtc-937	262	2	environmental	environmental	ADJ
ijtc-937	262	3	,	,	PUNCT
ijtc-937	262	4	social	social	ADJ
ijtc-937	262	5	,	,	PUNCT
ijtc-937	262	6	governance	governance	NOUN
ijtc-937	262	7	(	(	PUNCT
ijtc-937	262	8	esg	esg	NOUN
ijtc-937	262	9	)	)	PUNCT
ijtc-937	262	10	disclosure	disclosure	NOUN
ijtc-937	262	11	terhadap	terhadap	PROPN
ijtc-937	262	12	kinerja	kinerja	PROPN
ijtc-937	262	13	perusahaan	perusahaan	PROPN
ijtc-937	262	14	.	.	PUNCT
ijtc-937	263	1	diponegoro	diponegoro	PROPN
ijtc-937	263	2	journal	journal	PROPN
ijtc-937	263	3	of	of	ADP
ijtc-937	263	4	accounting	accounting	NOUN
ijtc-937	263	5	,	,	PUNCT
ijtc-937	263	6	9(3	9(3	NUM
ijtc-937	263	7	)	)	PUNCT
ijtc-937	263	8	,	,	PUNCT
ijtc-937	263	9	1–11	1–11	PROPN
ijtc-937	263	10	.	.	PUNCT
ijtc-937	264	1	http://ejournal-s1.undip.ac.id/index.php/accounting	http://ejournal-s1.undip.ac.id/index.php/accounting	NOUN
ijtc-937	264	2	suranta	suranta	NOUN
ijtc-937	264	3	,	,	PUNCT
ijtc-937	264	4	e.	e.	PROPN
ijtc-937	264	5	,	,	PUNCT
ijtc-937	264	6	midiastuty	midiastuty	PROPN
ijtc-937	264	7	,	,	PUNCT
ijtc-937	264	8	p.	p.	PROPN
ijtc-937	264	9	p.	p.	PROPN
ijtc-937	264	10	,	,	PUNCT
ijtc-937	264	11	marietza	marietza	PROPN
ijtc-937	264	12	,	,	PUNCT
ijtc-937	264	13	f.	f.	PROPN
ijtc-937	264	14	,	,	PUNCT
ijtc-937	264	15	&	&	CCONJ
ijtc-937	264	16	ramadhani	ramadhani	PROPN
ijtc-937	264	17	,	,	PUNCT
ijtc-937	264	18	f.	f.	PROPN
ijtc-937	264	19	(	(	PUNCT
ijtc-937	264	20	2014	2014	NUM
ijtc-937	264	21	)	)	PUNCT
ijtc-937	264	22	.	.	PUNCT
ijtc-937	265	1	pengaruh	pengaruh	PROPN
ijtc-937	265	2	grup	grup	PROPN
ijtc-937	265	3	bisnis	bisnis	PROPN
ijtc-937	265	4	terhadap	terhadap	PROPN
ijtc-937	265	5	manajemen	manajemen	PROPN
ijtc-937	265	6	laba	laba	PROPN
ijtc-937	265	7	dimoderasi	dimoderasi	PROPN
ijtc-937	265	8	oleh	oleh	PROPN
ijtc-937	265	9	kepemilikan	kepemilikan	PROPN
ijtc-937	265	10	saham	saham	PROPN
ijtc-937	265	11	pengendali	pengendali	PROPN
ijtc-937	265	12	,	,	PUNCT
ijtc-937	265	13	perencanaan	perencanaan	PROPN
ijtc-937	265	14	pajak	pajak	ADV
ijtc-937	265	15	,	,	PUNCT
ijtc-937	265	16	dan	dan	PROPN
ijtc-937	265	17	arus	arus	PROPN
ijtc-937	265	18	kas	kas	PROPN
ijtc-937	265	19	operasi	operasi	PROPN
ijtc-937	265	20	.	.	PUNCT
ijtc-937	266	1	xaviera	xaviera	PROPN
ijtc-937	266	2	,	,	PUNCT
ijtc-937	266	3	a.	a.	PROPN
ijtc-937	266	4	,	,	PUNCT
ijtc-937	266	5	&	&	CCONJ
ijtc-937	266	6	rahman	rahman	PROPN
ijtc-937	266	7	,	,	PUNCT
ijtc-937	266	8	a.	a.	NOUN
ijtc-937	266	9	(	(	PUNCT
ijtc-937	266	10	2023	2023	NUM
ijtc-937	266	11	)	)	PUNCT
ijtc-937	266	12	.	.	PUNCT
ijtc-937	267	1	pengaruh	pengaruh	PROPN
ijtc-937	267	2	kinerja	kinerja	PROPN
ijtc-937	267	3	esg	esg	PROPN
ijtc-937	267	4	terhadap	terhadap	PROPN
ijtc-937	267	5	nilai	nilai	PROPN
ijtc-937	267	6	perusahaan	perusahaan	PROPN
ijtc-937	267	7	dengan	dengan	PROPN
ijtc-937	267	8	siklus	siklus	PROPN
ijtc-937	267	9	hidup	hidup	PROPN
ijtc-937	267	10	perusahaan	perusahaan	PROPN
ijtc-937	267	11	sebagai	sebagai	PROPN
ijtc-937	267	12	moderasi	moderasi	PROPN
ijtc-937	267	13	:	:	PUNCT
ijtc-937	267	14	bukti	bukti	PROPN
ijtc-937	267	15	dari	dari	PROPN
ijtc-937	267	16	indonesia	indonesia	PROPN
ijtc-937	267	17	.	.	PUNCT
ijtc-937	268	1	jurnal	jurnal	PROPN
ijtc-937	268	2	akuntansi	akuntansi	PROPN
ijtc-937	268	3	bisnis	bisnis	PROPN
ijtc-937	268	4	,	,	PUNCT
ijtc-937	268	5	16(2	16(2	NUM
ijtc-937	268	6	)	)	PUNCT
ijtc-937	268	7	,	,	PUNCT
ijtc-937	268	8	226–247	226–247	NUM
ijtc-937	268	9	.	.	PUNCT
ijtc-937	269	1	zahroh	zahroh	PROPN
ijtc-937	269	2	,	,	PUNCT
ijtc-937	269	3	b.	b.	PROPN
ijtc-937	269	4	,	,	PUNCT
ijtc-937	269	5	&	&	CCONJ
ijtc-937	269	6	hersugondo	hersugondo	PROPN
ijtc-937	269	7	.	.	PUNCT
ijtc-937	270	1	(	(	PUNCT
ijtc-937	270	2	2021	2021	NUM
ijtc-937	270	3	)	)	PUNCT
ijtc-937	270	4	.	.	PUNCT
ijtc-937	271	1	pengaruh	pengaruh	PROPN
ijtc-937	271	2	kinerja	kinerja	PROPN
ijtc-937	271	3	environmental	environmental	ADJ
ijtc-937	271	4	,	,	PUNCT
ijtc-937	271	5	social	social	ADJ
ijtc-937	271	6	,	,	PUNCT
ijtc-937	271	7	dan	dan	PROPN
ijtc-937	271	8	governance	governance	PROPN
ijtc-937	271	9	terhadap	terhadap	PROPN
ijtc-937	271	10	kinerja	kinerja	PROPN
ijtc-937	271	11	keuangan	keuangan	PROPN
ijtc-937	271	12	dengan	dengan	PROPN
ijtc-937	271	13	kekuatan	kekuatan	PROPN
ijtc-937	271	14	ceo	ceo	PROPN
ijtc-937	271	15	sebagai	sebagai	PROPN
ijtc-937	271	16	variabel	variabel	PROPN
ijtc-937	271	17	moderasi	moderasi	PROPN
ijtc-937	271	18	.	.	PUNCT
ijtc-937	272	1	diponegoro	diponegoro	PROPN
ijtc-937	272	2	journal	journal	PROPN
ijtc-937	272	3	of	of	ADP
ijtc-937	272	4	management	management	NOUN
ijtc-937	272	5	,	,	PUNCT
ijtc-937	272	6	10(3	10(3	NUM
ijtc-937	272	7	)	)	PUNCT
ijtc-937	272	8	,	,	PUNCT
ijtc-937	272	9	1–15	1–15	NUM
ijtc-937	272	10	.	.	PUNCT
ijtc-937	273	1	http://ejournal-s1.undip.ac.id/index.php/accounting	http://ejournal-s1.undip.ac.id/index.php/accounte	VERB
ijtc-937	273	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-937	273	3	the	the	DET
ijtc-937	273	4	effect	effect	NOUN
ijtc-937	273	5	of	of	ADP
ijtc-937	273	6	environmental	environmental	ADJ
ijtc-937	273	7	,	,	PUNCT
ijtc-937	273	8	social	social	ADJ
ijtc-937	273	9	,	,	PUNCT
ijtc-937	273	10	and	and	CCONJ
ijtc-937	273	11	governance	governance	NOUN
ijtc-937	273	12	(	(	PUNCT
ijtc-937	273	13	esg	esg	PROPN
ijtc-937	273	14	)	)	PUNCT
ijtc-937	273	15	on	on	ADP
ijtc-937	273	16	firm	firm	ADJ
ijtc-937	273	17	performance	performance	NOUN
ijtc-937	273	18	with	with	ADP
ijtc-937	273	19	earnings	earning	NOUN
ijtc-937	273	20	management	management	NOUN
ijtc-937	273	21	as	as	ADP
ijtc-937	273	22	a	a	DET
ijtc-937	273	23	moderation	moderation	NOUN
ijtc-937	273	24	:	:	PUNCT
ijtc-937	273	25	empirical	empirical	ADJ
ijtc-937	273	26	evidence	evidence	NOUN
ijtc-937	273	27	around	around	ADP
ijtc-937	273	28	covid–19	covid–19	NOUN
ijtc-937	273	29	rahcmatulloh	rahcmatulloh	NOUN
ijtc-937	273	30	and	and	CCONJ
ijtc-937	273	31	suranta	suranta	VERB
ijtc-937	273	32	862	862	NUM
ijtc-937	273	33	|	|	ADV
ijtc-937	273	34	ilomata	ilomata	ADJ
ijtc-937	273	35	international	international	ADJ
ijtc-937	273	36	journal	journal	NOUN
ijtc-937	273	37	of	of	ADP
ijtc-937	273	38	tax	tax	PROPN
ijtc-937	273	39	&	&	CCONJ
ijtc-937	273	40	accounting	account	VERB
ijtc-937	273	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-937	273	42	zhao	zhao	PROPN
ijtc-937	273	43	,	,	PUNCT
ijtc-937	273	44	c.	c.	PROPN
ijtc-937	273	45	,	,	PUNCT
ijtc-937	273	46	guo	guo	PROPN
ijtc-937	273	47	,	,	PUNCT
ijtc-937	273	48	y.	y.	PROPN
ijtc-937	273	49	,	,	PUNCT
ijtc-937	273	50	yuan	yuan	PROPN
ijtc-937	273	51	,	,	PUNCT
ijtc-937	273	52	j.	j.	PROPN
ijtc-937	273	53	,	,	PUNCT
ijtc-937	273	54	wu	wu	PROPN
ijtc-937	273	55	,	,	PUNCT
ijtc-937	273	56	m.	m.	NOUN
ijtc-937	273	57	,	,	PUNCT
ijtc-937	273	58	li	li	PROPN
ijtc-937	273	59	,	,	PUNCT
ijtc-937	273	60	d.	d.	PROPN
ijtc-937	273	61	,	,	PUNCT
ijtc-937	273	62	zhou	zhou	PROPN
ijtc-937	273	63	,	,	PUNCT
ijtc-937	273	64	y.	y.	PROPN
ijtc-937	273	65	,	,	PUNCT
ijtc-937	273	66	&	&	CCONJ
ijtc-937	273	67	kang	kang	PROPN
ijtc-937	273	68	,	,	PUNCT
ijtc-937	273	69	j.	j.	PROPN
ijtc-937	273	70	(	(	PUNCT
ijtc-937	273	71	2018	2018	NUM
ijtc-937	273	72	)	)	PUNCT
ijtc-937	273	73	.	.	PUNCT
ijtc-937	274	1	esg	esg	NOUN
ijtc-937	274	2	and	and	CCONJ
ijtc-937	274	3	corporate	corporate	ADJ
ijtc-937	274	4	financial	financial	ADJ
ijtc-937	274	5	performance	performance	NOUN
ijtc-937	274	6	:	:	PUNCT
ijtc-937	274	7	empirical	empirical	ADJ
ijtc-937	274	8	evidence	evidence	NOUN
ijtc-937	274	9	from	from	ADP
ijtc-937	274	10	china	china	PROPN
ijtc-937	274	11	’s	’s	PART
ijtc-937	274	12	listed	list	VERB
ijtc-937	274	13	power	power	NOUN
ijtc-937	274	14	generation	generation	NOUN
ijtc-937	274	15	companies	company	NOUN
ijtc-937	274	16	.	.	PUNCT
ijtc-937	275	1	sustainability	sustainability	NOUN
ijtc-937	275	2	(	(	PUNCT
ijtc-937	275	3	switzerland	switzerland	PROPN
ijtc-937	275	4	)	)	PUNCT
ijtc-937	275	5	,	,	PUNCT
ijtc-937	275	6	10(8	10(8	NOUN
ijtc-937	275	7	)	)	PUNCT
ijtc-937	275	8	,	,	PUNCT
ijtc-937	275	9	1–18	1–18	NUM
ijtc-937	275	10	.	.	PUNCT
ijtc-937	276	1	https://doi.org/10.3390/su10082607	https://doi.org/10.3390/su10082607	PROPN
ijtc-937	276	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN