id	sid	tid	token	lemma	pos
ijtc-959	1	1	the	the	DET
ijtc-959	1	2	illomata	illomata	PROPN
ijtc-959	1	3	international	international	PROPN
ijtc-959	1	4	journal	journal	PROPN
ijtc-959	1	5	of	of	ADP
ijtc-959	1	6	management	management	NOUN
ijtc-959	1	7	ilomata	ilomata	PROPN
ijtc-959	1	8	international	international	ADJ
ijtc-959	1	9	journal	journal	NOUN
ijtc-959	1	10	of	of	ADP
ijtc-959	1	11	tax	tax	PROPN
ijtc-959	1	12	&	&	CCONJ
ijtc-959	1	13	accounting	account	VERB
ijtc-959	1	14	p	p	PROPN
ijtc-959	1	15	-	-	PUNCT
ijtc-959	1	16	issn	issn	NOUN
ijtc-959	1	17	:	:	PUNCT
ijtc-959	1	18	2714	2714	NUM
ijtc-959	1	19	-	-	SYM
ijtc-959	1	20	9838	9838	NUM
ijtc-959	1	21	;	;	PUNCT
ijtc-959	1	22	e	e	X
ijtc-959	1	23	-	-	PUNCT
ijtc-959	1	24	issn	issn	NOUN
ijtc-959	1	25	:	:	PUNCT
ijtc-959	1	26	2714	2714	NUM
ijtc-959	1	27	-	-	SYM
ijtc-959	1	28	9846	9846	NUM
ijtc-959	1	29	volume	volume	NOUN
ijtc-959	1	30	4	4	NUM
ijtc-959	1	31	,	,	PUNCT
ijtc-959	1	32	issue	issue	NOUN
ijtc-959	1	33	4	4	NUM
ijtc-959	1	34	,	,	PUNCT
ijtc-959	1	35	october	october	PROPN
ijtc-959	1	36	2023	2023	NUM
ijtc-959	1	37	page	page	NOUN
ijtc-959	1	38	no	no	NOUN
ijtc-959	1	39	.	.	PUNCT
ijtc-959	2	1	913	913	NUM
ijtc-959	2	2	-	-	SYM
ijtc-959	2	3	927	927	NUM
ijtc-959	2	4	913	913	NUM
ijtc-959	2	5	|	|	NOUN
ijtc-959	2	6	ilomata	ilomata	PROPN
ijtc-959	2	7	international	international	ADJ
ijtc-959	2	8	journal	journal	NOUN
ijtc-959	2	9	of	of	ADP
ijtc-959	2	10	tax	tax	PROPN
ijtc-959	2	11	&	&	CCONJ
ijtc-959	2	12	accounting	account	VERB
ijtc-959	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	2	14	the	the	DET
ijtc-959	2	15	influence	influence	NOUN
ijtc-959	2	16	of	of	ADP
ijtc-959	2	17	intellectual	intellectual	ADJ
ijtc-959	2	18	capital	capital	NOUN
ijtc-959	2	19	,	,	PUNCT
ijtc-959	2	20	and	and	CCONJ
ijtc-959	2	21	capital	capital	NOUN
ijtc-959	2	22	structure	structure	NOUN
ijtc-959	2	23	on	on	ADP
ijtc-959	2	24	financial	financial	ADJ
ijtc-959	2	25	performance	performance	NOUN
ijtc-959	2	26	ahmad	ahmad	PROPN
ijtc-959	2	27	ikbal1	ikbal1	PROPN
ijtc-959	2	28	,	,	PUNCT
ijtc-959	2	29	abdullah2	abdullah2	NOUN
ijtc-959	2	30	12bengkulu	12bengkulu	NUM
ijtc-959	2	31	university	university	NOUN
ijtc-959	2	32	,	,	PUNCT
ijtc-959	2	33	indonesia	indonesia	PROPN
ijtc-959	2	34	correspondent	correspondent	NOUN
ijtc-959	2	35	:	:	PUNCT
ijtc-959	2	36	iqbalahmad0749@gmail.com1	iqbalahmad0749@gmail.com1	PROPN
ijtc-959	2	37	received	receive	VERB
ijtc-959	2	38	:	:	PUNCT
ijtc-959	2	39	september	september	PROPN
ijtc-959	2	40	10	10	NUM
ijtc-959	2	41	,	,	PUNCT
ijtc-959	2	42	2023	2023	NUM
ijtc-959	2	43	accepted	accept	VERB
ijtc-959	2	44	:	:	PUNCT
ijtc-959	2	45	october	october	PROPN
ijtc-959	2	46	24	24	NUM
ijtc-959	2	47	,	,	PUNCT
ijtc-959	2	48	2023	2023	NUM
ijtc-959	2	49	published	publish	VERB
ijtc-959	2	50	:	:	PUNCT
ijtc-959	2	51	october	october	PROPN
ijtc-959	2	52	31	31	NUM
ijtc-959	2	53	,	,	PUNCT
ijtc-959	2	54	2023	2023	NUM
ijtc-959	2	55	citation	citation	NOUN
ijtc-959	2	56	:	:	PUNCT
ijtc-959	2	57	ikbal	ikbal	PROPN
ijtc-959	2	58	,	,	PUNCT
ijtc-959	2	59	a.	a.	PROPN
ijtc-959	2	60	,	,	PUNCT
ijtc-959	2	61	abdullah	abdullah	PROPN
ijtc-959	2	62	.	.	PUNCT
ijtc-959	3	1	(	(	PUNCT
ijtc-959	3	2	2023	2023	NUM
ijtc-959	3	3	)	)	PUNCT
ijtc-959	3	4	.	.	PUNCT
ijtc-959	4	1	the	the	DET
ijtc-959	4	2	influence	influence	NOUN
ijtc-959	4	3	of	of	ADP
ijtc-959	4	4	intellectual	intellectual	ADJ
ijtc-959	4	5	capital	capital	NOUN
ijtc-959	4	6	,	,	PUNCT
ijtc-959	4	7	and	and	CCONJ
ijtc-959	4	8	capital	capital	NOUN
ijtc-959	4	9	structure	structure	NOUN
ijtc-959	4	10	on	on	ADP
ijtc-959	4	11	financial	financial	ADJ
ijtc-959	4	12	performance	performance	NOUN
ijtc-959	4	13	.	.	PUNCT
ijtc-959	5	1	ilomata	ilomata	PROPN
ijtc-959	5	2	international	international	ADJ
ijtc-959	5	3	journal	journal	NOUN
ijtc-959	5	4	of	of	ADP
ijtc-959	5	5	tax	tax	NOUN
ijtc-959	5	6	and	and	CCONJ
ijtc-959	5	7	accounting	accounting	NOUN
ijtc-959	5	8	,	,	PUNCT
ijtc-959	5	9	4(4	4(4	NUM
ijtc-959	5	10	)	)	PUNCT
ijtc-959	5	11	,	,	PUNCT
ijtc-959	5	12	913	913	NUM
ijtc-959	5	13	-	-	SYM
ijtc-959	5	14	927	927	NUM
ijtc-959	5	15	.	.	PUNCT
ijtc-959	6	1	https://doi.org/10.52728/ijtc.v4i4.959	https://doi.org/10.52728/ijtc.v4i4.959	NOUN
ijtc-959	6	2	abstract	abstract	ADJ
ijtc-959	6	3	:	:	PUNCT
ijtc-959	6	4	the	the	DET
ijtc-959	6	5	primary	primary	ADJ
ijtc-959	6	6	aim	aim	NOUN
ijtc-959	6	7	of	of	ADP
ijtc-959	6	8	this	this	DET
ijtc-959	6	9	study	study	NOUN
ijtc-959	6	10	is	be	AUX
ijtc-959	6	11	to	to	PART
ijtc-959	6	12	investigate	investigate	VERB
ijtc-959	6	13	how	how	SCONJ
ijtc-959	6	14	capital	capital	NOUN
ijtc-959	6	15	structure	structure	NOUN
ijtc-959	6	16	and	and	CCONJ
ijtc-959	6	17	intellectual	intellectual	ADJ
ijtc-959	6	18	capital	capital	NOUN
ijtc-959	6	19	affect	affect	VERB
ijtc-959	6	20	the	the	DET
ijtc-959	6	21	financial	financial	ADJ
ijtc-959	6	22	performance	performance	NOUN
ijtc-959	6	23	of	of	ADP
ijtc-959	6	24	banking	banking	NOUN
ijtc-959	6	25	institutions	institution	NOUN
ijtc-959	6	26	that	that	PRON
ijtc-959	6	27	are	be	AUX
ijtc-959	6	28	publicly	publicly	ADV
ijtc-959	6	29	traded	trade	VERB
ijtc-959	6	30	on	on	ADP
ijtc-959	6	31	the	the	DET
ijtc-959	6	32	indonesia	indonesia	PROPN
ijtc-959	6	33	stock	stock	PROPN
ijtc-959	6	34	exchange	exchange	PROPN
ijtc-959	6	35	over	over	ADP
ijtc-959	6	36	the	the	DET
ijtc-959	6	37	period	period	NOUN
ijtc-959	6	38	from	from	ADP
ijtc-959	6	39	2018	2018	NUM
ijtc-959	6	40	to	to	ADP
ijtc-959	6	41	2022	2022	NUM
ijtc-959	6	42	.	.	PUNCT
ijtc-959	7	1	the	the	DET
ijtc-959	7	2	research	research	NOUN
ijtc-959	7	3	employed	employ	VERB
ijtc-959	7	4	a	a	DET
ijtc-959	7	5	purposive	purposive	ADJ
ijtc-959	7	6	sampling	sample	VERB
ijtc-959	7	7	approach	approach	NOUN
ijtc-959	7	8	to	to	PART
ijtc-959	7	9	select	select	VERB
ijtc-959	7	10	its	its	PRON
ijtc-959	7	11	sample	sample	NOUN
ijtc-959	7	12	,	,	PUNCT
ijtc-959	7	13	resulting	result	VERB
ijtc-959	7	14	in	in	ADP
ijtc-959	7	15	the	the	DET
ijtc-959	7	16	collection	collection	NOUN
ijtc-959	7	17	of	of	ADP
ijtc-959	7	18	180	180	NUM
ijtc-959	7	19	data	datum	NOUN
ijtc-959	7	20	observations	observation	NOUN
ijtc-959	7	21	from	from	ADP
ijtc-959	7	22	36	36	NUM
ijtc-959	7	23	companies	company	NOUN
ijtc-959	7	24	over	over	ADP
ijtc-959	7	25	a	a	DET
ijtc-959	7	26	five	five	NUM
ijtc-959	7	27	-	-	PUNCT
ijtc-959	7	28	year	year	NOUN
ijtc-959	7	29	span	span	NOUN
ijtc-959	7	30	.	.	PUNCT
ijtc-959	8	1	the	the	DET
ijtc-959	8	2	analysis	analysis	NOUN
ijtc-959	8	3	in	in	ADP
ijtc-959	8	4	this	this	DET
ijtc-959	8	5	study	study	NOUN
ijtc-959	8	6	was	be	AUX
ijtc-959	8	7	conducted	conduct	VERB
ijtc-959	8	8	using	use	VERB
ijtc-959	8	9	multiple	multiple	ADJ
ijtc-959	8	10	linear	linear	ADJ
ijtc-959	8	11	regression	regression	NOUN
ijtc-959	8	12	techniques	technique	NOUN
ijtc-959	8	13	,	,	PUNCT
ijtc-959	8	14	utilizing	utilize	VERB
ijtc-959	8	15	ibm	ibm	PROPN
ijtc-959	8	16	spss	spss	ADJ
ijtc-959	8	17	software	software	NOUN
ijtc-959	8	18	for	for	ADP
ijtc-959	8	19	the	the	DET
ijtc-959	8	20	analysis	analysis	NOUN
ijtc-959	8	21	.	.	PUNCT
ijtc-959	9	1	the	the	DET
ijtc-959	9	2	research	research	NOUN
ijtc-959	9	3	findings	finding	NOUN
ijtc-959	9	4	indicate	indicate	VERB
ijtc-959	9	5	that	that	SCONJ
ijtc-959	9	6	capital	capital	NOUN
ijtc-959	9	7	structure	structure	NOUN
ijtc-959	9	8	does	do	AUX
ijtc-959	9	9	not	not	PART
ijtc-959	9	10	exert	exert	VERB
ijtc-959	9	11	a	a	DET
ijtc-959	9	12	substantial	substantial	ADJ
ijtc-959	9	13	impact	impact	NOUN
ijtc-959	9	14	on	on	ADP
ijtc-959	9	15	financial	financial	ADJ
ijtc-959	9	16	performance	performance	NOUN
ijtc-959	9	17	.	.	PUNCT
ijtc-959	10	1	in	in	ADP
ijtc-959	10	2	contrast	contrast	NOUN
ijtc-959	10	3	,	,	PUNCT
ijtc-959	10	4	intellectual	intellectual	ADJ
ijtc-959	10	5	capital	capital	NOUN
ijtc-959	10	6	exhibits	exhibit	VERB
ijtc-959	10	7	a	a	DET
ijtc-959	10	8	notably	notably	ADV
ijtc-959	10	9	positive	positive	ADJ
ijtc-959	10	10	influence	influence	NOUN
ijtc-959	10	11	on	on	ADP
ijtc-959	10	12	financial	financial	ADJ
ijtc-959	10	13	performance	performance	NOUN
ijtc-959	10	14	.	.	PUNCT
ijtc-959	11	1	keywords	keyword	NOUN
ijtc-959	11	2	:	:	PUNCT
ijtc-959	11	3	financial	financial	ADJ
ijtc-959	11	4	performance	performance	NOUN
ijtc-959	11	5	,	,	PUNCT
ijtc-959	11	6	capital	capital	NOUN
ijtc-959	11	7	structure	structure	NOUN
ijtc-959	11	8	,	,	PUNCT
ijtc-959	11	9	intellectual	intellectual	ADJ
ijtc-959	11	10	capital	capital	NOUN
ijtc-959	11	11	this	this	PRON
ijtc-959	11	12	is	be	AUX
ijtc-959	11	13	an	an	DET
ijtc-959	11	14	open	open	ADJ
ijtc-959	11	15	access	access	NOUN
ijtc-959	11	16	article	article	NOUN
ijtc-959	11	17	under	under	ADP
ijtc-959	11	18	the	the	DET
ijtc-959	11	19	cc	cc	NOUN
ijtc-959	11	20	-	-	PUNCT
ijtc-959	11	21	by	by	ADP
ijtc-959	11	22	4.0	4.0	NUM
ijtc-959	11	23	license	license	NOUN
ijtc-959	11	24	.	.	PUNCT
ijtc-959	12	1	introduction	introduction	NOUN
ijtc-959	12	2	an	an	DET
ijtc-959	12	3	organization	organization	NOUN
ijtc-959	12	4	's	's	PART
ijtc-959	12	5	financial	financial	ADJ
ijtc-959	12	6	performance	performance	NOUN
ijtc-959	12	7	over	over	ADP
ijtc-959	12	8	a	a	DET
ijtc-959	12	9	specific	specific	ADJ
ijtc-959	12	10	period	period	NOUN
ijtc-959	12	11	reflects	reflect	VERB
ijtc-959	12	12	its	its	PRON
ijtc-959	12	13	financial	financial	ADJ
ijtc-959	12	14	health	health	NOUN
ijtc-959	12	15	.	.	PUNCT
ijtc-959	13	1	it	it	PRON
ijtc-959	13	2	showcases	showcase	VERB
ijtc-959	13	3	the	the	DET
ijtc-959	13	4	effectiveness	effectiveness	NOUN
ijtc-959	13	5	with	with	ADP
ijtc-959	13	6	which	which	PRON
ijtc-959	13	7	the	the	DET
ijtc-959	13	8	business	business	NOUN
ijtc-959	13	9	utilizes	utilize	VERB
ijtc-959	13	10	its	its	PRON
ijtc-959	13	11	resources	resource	NOUN
ijtc-959	13	12	to	to	PART
ijtc-959	13	13	generate	generate	VERB
ijtc-959	13	14	profits	profit	NOUN
ijtc-959	13	15	.	.	PUNCT
ijtc-959	14	1	to	to	PART
ijtc-959	14	2	achieve	achieve	VERB
ijtc-959	14	3	profitability	profitability	NOUN
ijtc-959	14	4	,	,	PUNCT
ijtc-959	14	5	valuable	valuable	ADJ
ijtc-959	14	6	resources	resource	NOUN
ijtc-959	14	7	that	that	PRON
ijtc-959	14	8	contribute	contribute	VERB
ijtc-959	14	9	to	to	ADP
ijtc-959	14	10	the	the	DET
ijtc-959	14	11	organization	organization	NOUN
ijtc-959	14	12	are	be	AUX
ijtc-959	14	13	essential	essential	ADJ
ijtc-959	14	14	.	.	PUNCT
ijtc-959	15	1	the	the	DET
ijtc-959	15	2	objective	objective	NOUN
ijtc-959	15	3	is	be	AUX
ijtc-959	15	4	to	to	PART
ijtc-959	15	5	optimize	optimize	VERB
ijtc-959	15	6	the	the	DET
ijtc-959	15	7	company	company	NOUN
ijtc-959	15	8	's	's	PART
ijtc-959	15	9	economic	economic	ADJ
ijtc-959	15	10	well	well	NOUN
ijtc-959	15	11	-	-	PUNCT
ijtc-959	15	12	being	being	NOUN
ijtc-959	15	13	and	and	CCONJ
ijtc-959	15	14	deliver	deliver	VERB
ijtc-959	15	15	advantages	advantage	NOUN
ijtc-959	15	16	,	,	PUNCT
ijtc-959	15	17	ensuring	ensure	VERB
ijtc-959	15	18	a	a	DET
ijtc-959	15	19	faithful	faithful	ADJ
ijtc-959	15	20	reflection	reflection	NOUN
ijtc-959	15	21	of	of	ADP
ijtc-959	15	22	its	its	PRON
ijtc-959	15	23	financial	financial	ADJ
ijtc-959	15	24	status	status	NOUN
ijtc-959	15	25	.	.	PUNCT
ijtc-959	16	1	intellectual	intellectual	ADJ
ijtc-959	16	2	capital	capital	NOUN
ijtc-959	16	3	encompasses	encompass	VERB
ijtc-959	16	4	intangible	intangible	ADJ
ijtc-959	16	5	assets	asset	NOUN
ijtc-959	16	6	like	like	ADP
ijtc-959	16	7	copyrights	copyright	NOUN
ijtc-959	16	8	,	,	PUNCT
ijtc-959	16	9	patents	patent	NOUN
ijtc-959	16	10	,	,	PUNCT
ijtc-959	16	11	franchises	franchise	NOUN
ijtc-959	16	12	,	,	PUNCT
ijtc-959	16	13	and	and	CCONJ
ijtc-959	16	14	intellectual	intellectual	ADJ
ijtc-959	16	15	property	property	NOUN
ijtc-959	16	16	rights	right	NOUN
ijtc-959	16	17	that	that	PRON
ijtc-959	16	18	have	have	VERB
ijtc-959	16	19	the	the	DET
ijtc-959	16	20	potential	potential	NOUN
ijtc-959	16	21	to	to	PART
ijtc-959	16	22	benefit	benefit	VERB
ijtc-959	16	23	both	both	DET
ijtc-959	16	24	society	society	NOUN
ijtc-959	16	25	and	and	CCONJ
ijtc-959	16	26	other	other	ADJ
ijtc-959	16	27	enterprises	enterprise	NOUN
ijtc-959	16	28	(	(	PUNCT
ijtc-959	16	29	andriana	andriana	ADJ
ijtc-959	16	30	,	,	PUNCT
ijtc-959	16	31	2014	2014	NUM
ijtc-959	16	32	;	;	PUNCT
ijtc-959	16	33	nikmah	nikmah	PROPN
ijtc-959	16	34	&	&	CCONJ
ijtc-959	16	35	apriyanti	apriyanti	PROPN
ijtc-959	16	36	,	,	PUNCT
ijtc-959	16	37	2019	2019	NUM
ijtc-959	16	38	)	)	PUNCT
ijtc-959	16	39	.	.	PUNCT
ijtc-959	17	1	in	in	ADP
ijtc-959	17	2	indonesia	indonesia	PROPN
ijtc-959	17	3	,	,	PUNCT
ijtc-959	17	4	intellectual	intellectual	ADJ
ijtc-959	17	5	capital	capital	NOUN
ijtc-959	17	6	began	begin	VERB
ijtc-959	17	7	gaining	gain	VERB
ijtc-959	17	8	prominence	prominence	NOUN
ijtc-959	17	9	,	,	PUNCT
ijtc-959	17	10	particularly	particularly	ADV
ijtc-959	17	11	with	with	ADP
ijtc-959	17	12	the	the	DET
ijtc-959	17	13	introduction	introduction	NOUN
ijtc-959	17	14	of	of	ADP
ijtc-959	17	15	statement	statement	NOUN
ijtc-959	17	16	of	of	ADP
ijtc-959	17	17	financial	financial	ADJ
ijtc-959	17	18	accounting	accounting	NOUN
ijtc-959	17	19	standards	standard	NOUN
ijtc-959	17	20	(	(	PUNCT
ijtc-959	17	21	psak	psak	NOUN
ijtc-959	17	22	)	)	PUNCT
ijtc-959	17	23	no	no	INTJ
ijtc-959	17	24	.	.	NOUN
ijtc-959	17	25	19	19	NUM
ijtc-959	17	26	,	,	PUNCT
ijtc-959	17	27	addressing	address	VERB
ijtc-959	17	28	intangible	intangible	ADJ
ijtc-959	17	29	assets	asset	NOUN
ijtc-959	17	30	.	.	PUNCT
ijtc-959	18	1	capital	capital	NOUN
ijtc-959	18	2	structure	structure	NOUN
ijtc-959	18	3	,	,	PUNCT
ijtc-959	18	4	in	in	ADP
ijtc-959	18	5	addition	addition	NOUN
ijtc-959	18	6	to	to	ADP
ijtc-959	18	7	intellectual	intellectual	ADJ
ijtc-959	18	8	capital	capital	NOUN
ijtc-959	18	9	,	,	PUNCT
ijtc-959	18	10	is	be	AUX
ijtc-959	18	11	another	another	DET
ijtc-959	18	12	factor	factor	NOUN
ijtc-959	18	13	affecting	affect	VERB
ijtc-959	18	14	financial	financial	ADJ
ijtc-959	18	15	performance	performance	NOUN
ijtc-959	18	16	.	.	PUNCT
ijtc-959	19	1	capital	capital	NOUN
ijtc-959	19	2	structure	structure	NOUN
ijtc-959	19	3	involves	involve	VERB
ijtc-959	19	4	the	the	DET
ijtc-959	19	5	funding	funding	NOUN
ijtc-959	19	6	of	of	ADP
ijtc-959	19	7	activities	activity	NOUN
ijtc-959	19	8	through	through	ADP
ijtc-959	19	9	a	a	DET
ijtc-959	19	10	blend	blend	NOUN
ijtc-959	19	11	of	of	ADP
ijtc-959	19	12	debt	debt	NOUN
ijtc-959	19	13	and	and	CCONJ
ijtc-959	19	14	equity	equity	NOUN
ijtc-959	19	15	.	.	PUNCT
ijtc-959	20	1	a	a	DET
ijtc-959	20	2	well	well	ADV
ijtc-959	20	3	-	-	PUNCT
ijtc-959	20	4	balanced	balance	VERB
ijtc-959	20	5	capital	capital	NOUN
ijtc-959	20	6	structure	structure	NOUN
ijtc-959	20	7	can	can	AUX
ijtc-959	20	8	boost	boost	VERB
ijtc-959	20	9	an	an	DET
ijtc-959	20	10	entity	entity	NOUN
ijtc-959	20	11	's	's	PART
ijtc-959	20	12	revenue	revenue	NOUN
ijtc-959	20	13	,	,	PUNCT
ijtc-959	20	14	provided	provide	VERB
ijtc-959	20	15	the	the	DET
ijtc-959	20	16	earnings	earning	NOUN
ijtc-959	20	17	surpass	surpass	VERB
ijtc-959	20	18	the	the	DET
ijtc-959	20	19	interest	interest	NOUN
ijtc-959	20	20	paid	pay	VERB
ijtc-959	20	21	on	on	ADP
ijtc-959	20	22	debt	debt	NOUN
ijtc-959	20	23	.	.	PUNCT
ijtc-959	21	1	however	however	ADV
ijtc-959	21	2	,	,	PUNCT
ijtc-959	21	3	if	if	SCONJ
ijtc-959	21	4	the	the	DET
ijtc-959	21	5	profits	profit	NOUN
ijtc-959	21	6	from	from	ADP
ijtc-959	21	7	utilizing	utilize	VERB
ijtc-959	21	8	debt	debt	NOUN
ijtc-959	21	9	fall	fall	NOUN
ijtc-959	21	10	short	short	ADV
ijtc-959	21	11	of	of	ADP
ijtc-959	21	12	the	the	DET
ijtc-959	21	13	interest	interest	NOUN
ijtc-959	21	14	payments	payment	NOUN
ijtc-959	21	15	,	,	PUNCT
ijtc-959	21	16	it	it	PRON
ijtc-959	21	17	could	could	AUX
ijtc-959	21	18	lead	lead	VERB
ijtc-959	21	19	to	to	ADP
ijtc-959	21	20	a	a	DET
ijtc-959	21	21	decline	decline	NOUN
ijtc-959	21	22	in	in	ADP
ijtc-959	21	23	both	both	DET
ijtc-959	21	24	profit	profit	NOUN
ijtc-959	21	25	and	and	CCONJ
ijtc-959	21	26	profitability	profitability	NOUN
ijtc-959	21	27	.	.	PUNCT
ijtc-959	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	22	2	https://doi.org/10.52728/ijtc.v4i4.959	https://doi.org/10.52728/ijtc.v4i4.959	NOUN
ijtc-959	22	3	the	the	DET
ijtc-959	22	4	influence	influence	NOUN
ijtc-959	22	5	of	of	ADP
ijtc-959	22	6	intellectual	intellectual	ADJ
ijtc-959	22	7	capital	capital	NOUN
ijtc-959	22	8	,	,	PUNCT
ijtc-959	22	9	and	and	CCONJ
ijtc-959	22	10	capital	capital	NOUN
ijtc-959	22	11	structure	structure	NOUN
ijtc-959	22	12	on	on	ADP
ijtc-959	22	13	financial	financial	ADJ
ijtc-959	22	14	performance	performance	NOUN
ijtc-959	22	15	ikbal	ikbal	ADJ
ijtc-959	22	16	and	and	CCONJ
ijtc-959	22	17	abdullah	abdullah	PROPN
ijtc-959	22	18	914	914	NUM
ijtc-959	22	19	|	|	ADV
ijtc-959	22	20	ilomata	ilomata	PROPN
ijtc-959	22	21	international	international	ADJ
ijtc-959	22	22	journal	journal	NOUN
ijtc-959	22	23	of	of	ADP
ijtc-959	22	24	tax	tax	PROPN
ijtc-959	22	25	&	&	CCONJ
ijtc-959	22	26	accounting	accounting	PROPN
ijtc-959	22	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	22	28	the	the	DET
ijtc-959	22	29	return	return	NOUN
ijtc-959	22	30	on	on	ADP
ijtc-959	22	31	equity	equity	NOUN
ijtc-959	22	32	(	(	PUNCT
ijtc-959	22	33	roe	roe	PROPN
ijtc-959	22	34	)	)	PUNCT
ijtc-959	22	35	ratio	ratio	NOUN
ijtc-959	22	36	serves	serve	VERB
ijtc-959	22	37	as	as	ADP
ijtc-959	22	38	a	a	DET
ijtc-959	22	39	metric	metric	NOUN
ijtc-959	22	40	for	for	ADP
ijtc-959	22	41	assessing	assess	VERB
ijtc-959	22	42	a	a	DET
ijtc-959	22	43	company	company	NOUN
ijtc-959	22	44	's	's	PART
ijtc-959	22	45	financial	financial	ADJ
ijtc-959	22	46	performance	performance	NOUN
ijtc-959	22	47	,	,	PUNCT
ijtc-959	22	48	offering	offer	VERB
ijtc-959	22	49	insights	insight	NOUN
ijtc-959	22	50	into	into	ADP
ijtc-959	22	51	its	its	PRON
ijtc-959	22	52	capacity	capacity	NOUN
ijtc-959	22	53	to	to	PART
ijtc-959	22	54	generate	generate	VERB
ijtc-959	22	55	profits	profit	NOUN
ijtc-959	22	56	for	for	ADP
ijtc-959	22	57	both	both	CCONJ
ijtc-959	22	58	common	common	ADJ
ijtc-959	22	59	and	and	CCONJ
ijtc-959	22	60	preferred	preferred	ADJ
ijtc-959	22	61	stockholders	stockholder	NOUN
ijtc-959	22	62	.	.	PUNCT
ijtc-959	23	1	when	when	SCONJ
ijtc-959	23	2	roe	roe	PROPN
ijtc-959	23	3	is	be	AUX
ijtc-959	23	4	computed	compute	VERB
ijtc-959	23	5	based	base	VERB
ijtc-959	23	6	on	on	ADP
ijtc-959	23	7	owner	owner	NOUN
ijtc-959	23	8	's	's	PART
ijtc-959	23	9	equity	equity	NOUN
ijtc-959	23	10	,	,	PUNCT
ijtc-959	23	11	it	it	PRON
ijtc-959	23	12	represents	represent	VERB
ijtc-959	23	13	the	the	DET
ijtc-959	23	14	proportion	proportion	NOUN
ijtc-959	23	15	of	of	ADP
ijtc-959	23	16	net	net	ADJ
ijtc-959	23	17	profit	profit	NOUN
ijtc-959	23	18	that	that	PRON
ijtc-959	23	19	can	can	AUX
ijtc-959	23	20	be	be	AUX
ijtc-959	23	21	achieved	achieve	VERB
ijtc-959	23	22	.	.	PUNCT
ijtc-959	24	1	given	give	VERB
ijtc-959	24	2	the	the	DET
ijtc-959	24	3	substantial	substantial	ADJ
ijtc-959	24	4	utilization	utilization	NOUN
ijtc-959	24	5	of	of	ADP
ijtc-959	24	6	human	human	ADJ
ijtc-959	24	7	capital	capital	NOUN
ijtc-959	24	8	,	,	PUNCT
ijtc-959	24	9	closely	closely	ADV
ijtc-959	24	10	interconnected	interconnect	VERB
ijtc-959	24	11	with	with	ADP
ijtc-959	24	12	intellectual	intellectual	ADJ
ijtc-959	24	13	capital	capital	NOUN
ijtc-959	24	14	,	,	PUNCT
ijtc-959	24	15	in	in	ADP
ijtc-959	24	16	the	the	DET
ijtc-959	24	17	banking	banking	NOUN
ijtc-959	24	18	sector	sector	NOUN
ijtc-959	24	19	,	,	PUNCT
ijtc-959	24	20	and	and	CCONJ
ijtc-959	24	21	its	its	PRON
ijtc-959	24	22	significant	significant	ADJ
ijtc-959	24	23	reliance	reliance	NOUN
ijtc-959	24	24	on	on	ADP
ijtc-959	24	25	intellectual	intellectual	ADJ
ijtc-959	24	26	capital	capital	NOUN
ijtc-959	24	27	due	due	ADP
ijtc-959	24	28	to	to	ADP
ijtc-959	24	29	its	its	PRON
ijtc-959	24	30	service	service	NOUN
ijtc-959	24	31	-	-	PUNCT
ijtc-959	24	32	oriented	orient	VERB
ijtc-959	24	33	nature	nature	NOUN
ijtc-959	24	34	,	,	PUNCT
ijtc-959	24	35	this	this	DET
ijtc-959	24	36	sector	sector	NOUN
ijtc-959	24	37	was	be	AUX
ijtc-959	24	38	selected	select	VERB
ijtc-959	24	39	for	for	ADP
ijtc-959	24	40	the	the	DET
ijtc-959	24	41	study	study	NOUN
ijtc-959	24	42	(	(	PUNCT
ijtc-959	24	43	farih	farih	NOUN
ijtc-959	24	44	,	,	PUNCT
ijtc-959	24	45	2010	2010	NUM
ijtc-959	24	46	)	)	PUNCT
ijtc-959	24	47	.	.	PUNCT
ijtc-959	25	1	in	in	ADP
ijtc-959	25	2	2022	2022	NUM
ijtc-959	25	3	,	,	PUNCT
ijtc-959	25	4	(	(	PUNCT
ijtc-959	25	5	irsyahma	irsyahma	NOUN
ijtc-959	25	6	,	,	PUNCT
ijtc-959	25	7	2016	2016	NUM
ijtc-959	25	8	;	;	PUNCT
ijtc-959	25	9	marietza	marietza	NOUN
ijtc-959	25	10	&	&	CCONJ
ijtc-959	25	11	simbolon	simbolon	PROPN
ijtc-959	25	12	,	,	PUNCT
ijtc-959	25	13	2021	2021	NUM
ijtc-959	25	14	;	;	PUNCT
ijtc-959	25	15	nurhaliza	nurhaliza	NOUN
ijtc-959	25	16	,	,	PUNCT
ijtc-959	25	17	2022	2022	NUM
ijtc-959	25	18	)	)	PUNCT
ijtc-959	25	19	found	find	VERB
ijtc-959	25	20	a	a	DET
ijtc-959	25	21	favorable	favorable	ADJ
ijtc-959	25	22	connection	connection	NOUN
ijtc-959	25	23	between	between	ADP
ijtc-959	25	24	intellectual	intellectual	ADJ
ijtc-959	25	25	capital	capital	NOUN
ijtc-959	25	26	and	and	CCONJ
ijtc-959	25	27	financial	financial	ADJ
ijtc-959	25	28	performance	performance	NOUN
ijtc-959	25	29	,	,	PUNCT
ijtc-959	25	30	whereas	whereas	SCONJ
ijtc-959	25	31	(	(	PUNCT
ijtc-959	25	32	ting	ting	NOUN
ijtc-959	25	33	et	et	PROPN
ijtc-959	25	34	al	al	PROPN
ijtc-959	25	35	.	.	PROPN
ijtc-959	25	36	,	,	PUNCT
ijtc-959	25	37	2020	2020	NUM
ijtc-959	25	38	;	;	PUNCT
ijtc-959	25	39	yuniasih	yuniasih	PROPN
ijtc-959	25	40	et	et	PROPN
ijtc-959	25	41	al	al	PROPN
ijtc-959	25	42	.	.	PROPN
ijtc-959	25	43	,	,	PUNCT
ijtc-959	25	44	2011	2011	NUM
ijtc-959	25	45	)	)	PUNCT
ijtc-959	25	46	did	do	AUX
ijtc-959	25	47	not	not	PART
ijtc-959	25	48	find	find	VERB
ijtc-959	25	49	any	any	DET
ijtc-959	25	50	substantial	substantial	ADJ
ijtc-959	25	51	effect	effect	NOUN
ijtc-959	25	52	of	of	ADP
ijtc-959	25	53	intellectual	intellectual	ADJ
ijtc-959	25	54	capital	capital	NOUN
ijtc-959	25	55	on	on	ADP
ijtc-959	25	56	financial	financial	ADJ
ijtc-959	25	57	performance	performance	NOUN
ijtc-959	25	58	.	.	PUNCT
ijtc-959	26	1	on	on	ADP
ijtc-959	26	2	the	the	DET
ijtc-959	26	3	other	other	ADJ
ijtc-959	26	4	hand	hand	NOUN
ijtc-959	26	5	,	,	PUNCT
ijtc-959	26	6	(	(	PUNCT
ijtc-959	26	7	azis	azis	NOUN
ijtc-959	26	8	&	&	CCONJ
ijtc-959	26	9	hartono	hartono	PROPN
ijtc-959	26	10	,	,	PUNCT
ijtc-959	26	11	2017	2017	NUM
ijtc-959	26	12	;	;	PUNCT
ijtc-959	26	13	ningsih	ningsih	PROPN
ijtc-959	26	14	&	&	CCONJ
ijtc-959	26	15	utami	utami	NOUN
ijtc-959	26	16	,	,	PUNCT
ijtc-959	26	17	2020	2020	NUM
ijtc-959	26	18	)	)	PUNCT
ijtc-959	26	19	highlighted	highlight	VERB
ijtc-959	26	20	the	the	DET
ijtc-959	26	21	importance	importance	NOUN
ijtc-959	26	22	of	of	ADP
ijtc-959	26	23	capital	capital	NOUN
ijtc-959	26	24	structure	structure	NOUN
ijtc-959	26	25	in	in	ADP
ijtc-959	26	26	influencing	influence	VERB
ijtc-959	26	27	financial	financial	ADJ
ijtc-959	26	28	performance	performance	NOUN
ijtc-959	26	29	,	,	PUNCT
ijtc-959	26	30	while	while	SCONJ
ijtc-959	26	31	(	(	PUNCT
ijtc-959	26	32	ritonga	ritonga	VERB
ijtc-959	26	33	et	et	PROPN
ijtc-959	26	34	al	al	PROPN
ijtc-959	26	35	.	.	PROPN
ijtc-959	26	36	,	,	PUNCT
ijtc-959	26	37	2021	2021	NUM
ijtc-959	26	38	;	;	PUNCT
ijtc-959	26	39	tambunan	tambunan	NOUN
ijtc-959	26	40	,	,	PUNCT
ijtc-959	26	41	2018	2018	NUM
ijtc-959	26	42	)	)	PUNCT
ijtc-959	26	43	noted	note	VERB
ijtc-959	26	44	a	a	DET
ijtc-959	26	45	lack	lack	NOUN
ijtc-959	26	46	of	of	ADP
ijtc-959	26	47	apparent	apparent	ADJ
ijtc-959	26	48	impact	impact	NOUN
ijtc-959	26	49	on	on	ADP
ijtc-959	26	50	financial	financial	ADJ
ijtc-959	26	51	performance	performance	NOUN
ijtc-959	26	52	.	.	PUNCT
ijtc-959	27	1	considering	consider	VERB
ijtc-959	27	2	the	the	DET
ijtc-959	27	3	contrasting	contrasting	ADJ
ijtc-959	27	4	results	result	NOUN
ijtc-959	27	5	obtained	obtain	VERB
ijtc-959	27	6	by	by	ADP
ijtc-959	27	7	various	various	ADJ
ijtc-959	27	8	researchers	researcher	NOUN
ijtc-959	27	9	,	,	PUNCT
ijtc-959	27	10	the	the	DET
ijtc-959	27	11	researcher	researcher	NOUN
ijtc-959	27	12	intends	intend	VERB
ijtc-959	27	13	to	to	PART
ijtc-959	27	14	carry	carry	VERB
ijtc-959	27	15	out	out	ADP
ijtc-959	27	16	further	further	ADJ
ijtc-959	27	17	investigations	investigation	NOUN
ijtc-959	27	18	to	to	PART
ijtc-959	27	19	explore	explore	VERB
ijtc-959	27	20	the	the	DET
ijtc-959	27	21	influence	influence	NOUN
ijtc-959	27	22	of	of	ADP
ijtc-959	27	23	these	these	DET
ijtc-959	27	24	variables	variable	NOUN
ijtc-959	27	25	on	on	ADP
ijtc-959	27	26	a	a	DET
ijtc-959	27	27	company	company	NOUN
ijtc-959	27	28	's	's	PART
ijtc-959	27	29	financial	financial	ADJ
ijtc-959	27	30	performance	performance	NOUN
ijtc-959	27	31	.	.	PUNCT
ijtc-959	28	1	in	in	ADP
ijtc-959	28	2	light	light	NOUN
ijtc-959	28	3	of	of	ADP
ijtc-959	28	4	this	this	PRON
ijtc-959	28	5	,	,	PUNCT
ijtc-959	28	6	scholars	scholar	NOUN
ijtc-959	28	7	are	be	AUX
ijtc-959	28	8	motivated	motivated	ADJ
ijtc-959	28	9	to	to	PART
ijtc-959	28	10	delve	delve	VERB
ijtc-959	28	11	deeper	deeply	ADV
ijtc-959	28	12	into	into	ADP
ijtc-959	28	13	the	the	DET
ijtc-959	28	14	subject	subject	NOUN
ijtc-959	28	15	of	of	ADP
ijtc-959	28	16	"	"	PUNCT
ijtc-959	28	17	the	the	DET
ijtc-959	28	18	impact	impact	NOUN
ijtc-959	28	19	of	of	ADP
ijtc-959	28	20	intellectual	intellectual	ADJ
ijtc-959	28	21	capital	capital	NOUN
ijtc-959	28	22	and	and	CCONJ
ijtc-959	28	23	capital	capital	NOUN
ijtc-959	28	24	structure	structure	NOUN
ijtc-959	28	25	on	on	ADP
ijtc-959	28	26	financial	financial	ADJ
ijtc-959	28	27	performance	performance	NOUN
ijtc-959	28	28	.	.	PUNCT
ijtc-959	28	29	"	"	PUNCT
ijtc-959	29	1	resource	resource	NOUN
ijtc-959	29	2	-	-	PUNCT
ijtc-959	29	3	based	base	VERB
ijtc-959	29	4	theory	theory	NOUN
ijtc-959	29	5	resource	resource	NOUN
ijtc-959	29	6	-	-	PUNCT
ijtc-959	29	7	based	base	VERB
ijtc-959	29	8	theory	theory	NOUN
ijtc-959	29	9	(	(	PUNCT
ijtc-959	29	10	rbt	rbt	PROPN
ijtc-959	29	11	)	)	PUNCT
ijtc-959	29	12	,	,	PUNCT
ijtc-959	29	13	as	as	SCONJ
ijtc-959	29	14	elucidated	elucidate	VERB
ijtc-959	29	15	by	by	ADP
ijtc-959	29	16	(	(	PUNCT
ijtc-959	29	17	ulum	ulum	PROPN
ijtc-959	29	18	,	,	PUNCT
ijtc-959	29	19	2017	2017	NUM
ijtc-959	29	20	)	)	PUNCT
ijtc-959	29	21	,	,	PUNCT
ijtc-959	29	22	posits	posit	NOUN
ijtc-959	29	23	that	that	SCONJ
ijtc-959	29	24	organizations	organization	NOUN
ijtc-959	29	25	equipped	equip	VERB
ijtc-959	29	26	with	with	ADP
ijtc-959	29	27	resources	resource	NOUN
ijtc-959	29	28	gain	gain	VERB
ijtc-959	29	29	a	a	DET
ijtc-959	29	30	competitive	competitive	ADJ
ijtc-959	29	31	edge	edge	NOUN
ijtc-959	29	32	and	and	CCONJ
ijtc-959	29	33	experience	experience	NOUN
ijtc-959	29	34	sustained	sustain	VERB
ijtc-959	29	35	,	,	PUNCT
ijtc-959	29	36	superior	superior	ADJ
ijtc-959	29	37	performance	performance	NOUN
ijtc-959	29	38	.	.	PUNCT
ijtc-959	30	1	efficiently	efficiently	ADV
ijtc-959	30	2	managed	manage	VERB
ijtc-959	30	3	resources	resource	NOUN
ijtc-959	30	4	contribute	contribute	VERB
ijtc-959	30	5	value	value	NOUN
ijtc-959	30	6	to	to	ADP
ijtc-959	30	7	the	the	DET
ijtc-959	30	8	enterprise	enterprise	NOUN
ijtc-959	30	9	,	,	PUNCT
ijtc-959	30	10	enhancing	enhance	VERB
ijtc-959	30	11	its	its	PRON
ijtc-959	30	12	competitiveness	competitiveness	NOUN
ijtc-959	30	13	and	and	CCONJ
ijtc-959	30	14	overall	overall	ADJ
ijtc-959	30	15	financial	financial	ADJ
ijtc-959	30	16	performance	performance	NOUN
ijtc-959	30	17	.	.	PUNCT
ijtc-959	31	1	when	when	SCONJ
ijtc-959	31	2	it	it	PRON
ijtc-959	31	3	comes	come	VERB
ijtc-959	31	4	to	to	ADP
ijtc-959	31	5	intellectual	intellectual	ADJ
ijtc-959	31	6	capital	capital	NOUN
ijtc-959	31	7	,	,	PUNCT
ijtc-959	31	8	rbt	rbt	NOUN
ijtc-959	31	9	offers	offer	VERB
ijtc-959	31	10	an	an	DET
ijtc-959	31	11	apt	apt	ADJ
ijtc-959	31	12	framework	framework	NOUN
ijtc-959	31	13	,	,	PUNCT
ijtc-959	31	14	particularly	particularly	ADV
ijtc-959	31	15	concerning	concern	VERB
ijtc-959	31	16	its	its	PRON
ijtc-959	31	17	relationship	relationship	NOUN
ijtc-959	31	18	with	with	ADP
ijtc-959	31	19	financial	financial	ADJ
ijtc-959	31	20	performance	performance	NOUN
ijtc-959	31	21	.	.	PUNCT
ijtc-959	32	1	intellectual	intellectual	ADJ
ijtc-959	32	2	capital	capital	NOUN
ijtc-959	32	3	can	can	AUX
ijtc-959	32	4	be	be	AUX
ijtc-959	32	5	categorized	categorize	VERB
ijtc-959	32	6	into	into	ADP
ijtc-959	32	7	three	three	NUM
ijtc-959	32	8	dimensions	dimension	NOUN
ijtc-959	32	9	:	:	PUNCT
ijtc-959	32	10	human	human	ADJ
ijtc-959	32	11	,	,	PUNCT
ijtc-959	32	12	structural	structural	ADJ
ijtc-959	32	13	,	,	PUNCT
ijtc-959	32	14	and	and	CCONJ
ijtc-959	32	15	customer	customer	NOUN
ijtc-959	32	16	capital	capital	NOUN
ijtc-959	32	17	.	.	PUNCT
ijtc-959	33	1	(	(	PUNCT
ijtc-959	33	2	ulum	ulum	PROPN
ijtc-959	33	3	,	,	PUNCT
ijtc-959	33	4	2013	2013	NUM
ijtc-959	33	5	)	)	PUNCT
ijtc-959	33	6	.	.	PUNCT
ijtc-959	34	1	trade	trade	NOUN
ijtc-959	34	2	-	-	PUNCT
ijtc-959	34	3	off	off	ADP
ijtc-959	34	4	theory	theory	NOUN
ijtc-959	34	5	the	the	DET
ijtc-959	34	6	trade	trade	NOUN
ijtc-959	34	7	-	-	PUNCT
ijtc-959	34	8	off	off	ADP
ijtc-959	34	9	theory	theory	NOUN
ijtc-959	34	10	,	,	PUNCT
ijtc-959	34	11	as	as	SCONJ
ijtc-959	34	12	explained	explain	VERB
ijtc-959	34	13	by	by	ADP
ijtc-959	34	14	(	(	PUNCT
ijtc-959	34	15	umdiana	umdiana	PROPN
ijtc-959	34	16	&	&	CCONJ
ijtc-959	34	17	claudia	claudia	PROPN
ijtc-959	34	18	,	,	PUNCT
ijtc-959	34	19	2020	2020	NUM
ijtc-959	34	20	)	)	PUNCT
ijtc-959	34	21	,	,	PUNCT
ijtc-959	34	22	posits	posit	VERB
ijtc-959	34	23	that	that	SCONJ
ijtc-959	34	24	a	a	DET
ijtc-959	34	25	company	company	NOUN
ijtc-959	34	26	will	will	AUX
ijtc-959	34	27	seek	seek	VERB
ijtc-959	34	28	external	external	ADJ
ijtc-959	34	29	debt	debt	NOUN
ijtc-959	34	30	until	until	ADP
ijtc-959	34	31	a	a	DET
ijtc-959	34	32	point	point	NOUN
ijtc-959	34	33	where	where	SCONJ
ijtc-959	34	34	the	the	DET
ijtc-959	34	35	tax	tax	NOUN
ijtc-959	34	36	advantages	advantage	NOUN
ijtc-959	34	37	of	of	ADP
ijtc-959	34	38	additional	additional	ADJ
ijtc-959	34	39	debt	debt	NOUN
ijtc-959	34	40	are	be	AUX
ijtc-959	34	41	balanced	balance	VERB
ijtc-959	34	42	with	with	ADP
ijtc-959	34	43	potential	potential	ADJ
ijtc-959	34	44	losses	loss	NOUN
ijtc-959	34	45	.	.	PUNCT
ijtc-959	35	1	the	the	DET
ijtc-959	35	2	trade	trade	NOUN
ijtc-959	35	3	-	-	PUNCT
ijtc-959	35	4	off	off	ADP
ijtc-959	35	5	theory	theory	NOUN
ijtc-959	35	6	considers	consider	VERB
ijtc-959	35	7	factors	factor	NOUN
ijtc-959	35	8	like	like	ADP
ijtc-959	35	9	taxes	taxis	NOUN
ijtc-959	35	10	,	,	PUNCT
ijtc-959	35	11	agency	agency	NOUN
ijtc-959	35	12	costs	cost	NOUN
ijtc-959	35	13	,	,	PUNCT
ijtc-959	35	14	and	and	CCONJ
ijtc-959	35	15	financial	financial	ADJ
ijtc-959	35	16	distress	distress	NOUN
ijtc-959	35	17	costs	cost	NOUN
ijtc-959	35	18	in	in	ADP
ijtc-959	35	19	determining	determine	VERB
ijtc-959	35	20	the	the	DET
ijtc-959	35	21	optimal	optimal	ADJ
ijtc-959	35	22	capital	capital	NOUN
ijtc-959	35	23	structure	structure	NOUN
ijtc-959	35	24	,	,	PUNCT
ijtc-959	35	25	all	all	PRON
ijtc-959	35	26	while	while	SCONJ
ijtc-959	35	27	maintaining	maintain	VERB
ijtc-959	35	28	market	market	NOUN
ijtc-959	35	29	efficiency	efficiency	NOUN
ijtc-959	35	30	and	and	CCONJ
ijtc-959	35	31	symmetric	symmetric	ADJ
ijtc-959	35	32	information	information	NOUN
ijtc-959	35	33	assumptions	assumption	NOUN
ijtc-959	35	34	.	.	PUNCT
ijtc-959	36	1	according	accord	VERB
ijtc-959	36	2	to	to	ADP
ijtc-959	36	3	(	(	PUNCT
ijtc-959	36	4	wardani	wardani	PROPN
ijtc-959	36	5	d.	d.	PROPN
ijtc-959	36	6	k.	k.	PROPN
ijtc-959	36	7	&	&	CCONJ
ijtc-959	36	8	christiyanti	christiyanti	PROPN
ijtc-959	36	9	,	,	PUNCT
ijtc-959	36	10	2018	2018	NUM
ijtc-959	36	11	)	)	PUNCT
ijtc-959	36	12	,	,	PUNCT
ijtc-959	36	13	the	the	DET
ijtc-959	36	14	trade	trade	NOUN
ijtc-959	36	15	-	-	PUNCT
ijtc-959	36	16	off	off	ADP
ijtc-959	36	17	theory	theory	NOUN
ijtc-959	36	18	aims	aim	VERB
ijtc-959	36	19	to	to	PART
ijtc-959	36	20	strike	strike	VERB
ijtc-959	36	21	a	a	DET
ijtc-959	36	22	balance	balance	NOUN
ijtc-959	36	23	between	between	ADP
ijtc-959	36	24	the	the	DET
ijtc-959	36	25	benefits	benefit	NOUN
ijtc-959	36	26	and	and	CCONJ
ijtc-959	36	27	sacrifices	sacrifice	NOUN
ijtc-959	36	28	associated	associate	VERB
ijtc-959	36	29	with	with	ADP
ijtc-959	36	30	using	use	VERB
ijtc-959	36	31	debt	debt	NOUN
ijtc-959	36	32	.	.	PUNCT
ijtc-959	37	1	financial	financial	ADJ
ijtc-959	37	2	performance	performance	NOUN
ijtc-959	37	3	financial	financial	ADJ
ijtc-959	37	4	performance	performance	NOUN
ijtc-959	37	5	,	,	PUNCT
ijtc-959	37	6	as	as	SCONJ
ijtc-959	37	7	defined	define	VERB
ijtc-959	37	8	by	by	ADP
ijtc-959	37	9	(	(	PUNCT
ijtc-959	37	10	brigham	brigham	PROPN
ijtc-959	37	11	&	&	CCONJ
ijtc-959	37	12	houston	houston	PROPN
ijtc-959	37	13	,	,	PUNCT
ijtc-959	37	14	2019	2019	NUM
ijtc-959	37	15	)	)	PUNCT
ijtc-959	37	16	,	,	PUNCT
ijtc-959	37	17	signifies	signify	VERB
ijtc-959	37	18	a	a	DET
ijtc-959	37	19	company	company	NOUN
ijtc-959	37	20	's	's	PART
ijtc-959	37	21	ability	ability	NOUN
ijtc-959	37	22	to	to	PART
ijtc-959	37	23	generate	generate	VERB
ijtc-959	37	24	revenue	revenue	NOUN
ijtc-959	37	25	and	and	CCONJ
ijtc-959	37	26	earnings	earning	NOUN
ijtc-959	37	27	over	over	ADP
ijtc-959	37	28	a	a	DET
ijtc-959	37	29	specific	specific	ADJ
ijtc-959	37	30	period	period	NOUN
ijtc-959	37	31	.	.	PUNCT
ijtc-959	38	1	it	it	PRON
ijtc-959	38	2	serves	serve	VERB
ijtc-959	38	3	as	as	ADP
ijtc-959	38	4	a	a	DET
ijtc-959	38	5	key	key	ADJ
ijtc-959	38	6	measure	measure	NOUN
ijtc-959	38	7	for	for	ADP
ijtc-959	38	8	evaluating	evaluate	VERB
ijtc-959	38	9	managerial	managerial	ADJ
ijtc-959	38	10	proficiency	proficiency	NOUN
ijtc-959	38	11	and	and	CCONJ
ijtc-959	38	12	the	the	DET
ijtc-959	38	13	company	company	NOUN
ijtc-959	38	14	's	's	PART
ijtc-959	38	15	potential	potential	NOUN
ijtc-959	38	16	for	for	ADP
ijtc-959	38	17	growth	growth	NOUN
ijtc-959	38	18	and	and	CCONJ
ijtc-959	38	19	resource	resource	NOUN
ijtc-959	38	20	utilization	utilization	NOUN
ijtc-959	38	21	.	.	PUNCT
ijtc-959	39	1	stakeholders	stakeholder	NOUN
ijtc-959	39	2	rely	rely	VERB
ijtc-959	39	3	on	on	ADP
ijtc-959	39	4	financial	financial	ADJ
ijtc-959	39	5	performance	performance	NOUN
ijtc-959	39	6	reports	report	NOUN
ijtc-959	39	7	to	to	PART
ijtc-959	39	8	make	make	VERB
ijtc-959	39	9	investment	investment	NOUN
ijtc-959	39	10	decisions	decision	NOUN
ijtc-959	39	11	.	.	PUNCT
ijtc-959	40	1	financial	financial	ADJ
ijtc-959	40	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	40	3	the	the	DET
ijtc-959	40	4	influence	influence	NOUN
ijtc-959	40	5	of	of	ADP
ijtc-959	40	6	intellectual	intellectual	ADJ
ijtc-959	40	7	capital	capital	NOUN
ijtc-959	40	8	,	,	PUNCT
ijtc-959	40	9	and	and	CCONJ
ijtc-959	40	10	capital	capital	NOUN
ijtc-959	40	11	structure	structure	NOUN
ijtc-959	40	12	on	on	ADP
ijtc-959	40	13	financial	financial	ADJ
ijtc-959	40	14	performance	performance	NOUN
ijtc-959	40	15	ikbal	ikbal	ADJ
ijtc-959	40	16	and	and	CCONJ
ijtc-959	40	17	abdullah	abdullah	PROPN
ijtc-959	40	18	915	915	NUM
ijtc-959	40	19	|	|	ADV
ijtc-959	40	20	ilomata	ilomata	PROPN
ijtc-959	40	21	international	international	ADJ
ijtc-959	40	22	journal	journal	NOUN
ijtc-959	40	23	of	of	ADP
ijtc-959	40	24	tax	tax	PROPN
ijtc-959	40	25	&	&	CCONJ
ijtc-959	40	26	accounting	accounting	PROPN
ijtc-959	40	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	40	28	performance	performance	NOUN
ijtc-959	40	29	reflects	reflect	VERB
ijtc-959	40	30	a	a	DET
ijtc-959	40	31	company	company	NOUN
ijtc-959	40	32	's	's	PART
ijtc-959	40	33	ability	ability	NOUN
ijtc-959	40	34	to	to	PART
ijtc-959	40	35	achieve	achieve	VERB
ijtc-959	40	36	its	its	PRON
ijtc-959	40	37	objectives	objective	NOUN
ijtc-959	40	38	and	and	CCONJ
ijtc-959	40	39	gain	gain	VERB
ijtc-959	40	40	a	a	DET
ijtc-959	40	41	competitive	competitive	ADJ
ijtc-959	40	42	edge	edge	NOUN
ijtc-959	40	43	(	(	PUNCT
ijtc-959	40	44	isbanah	isbanah	NOUN
ijtc-959	40	45	,	,	PUNCT
ijtc-959	40	46	2015	2015	NUM
ijtc-959	40	47	)	)	PUNCT
ijtc-959	40	48	.	.	PUNCT
ijtc-959	41	1	intellectual	intellectual	ADJ
ijtc-959	41	2	capital	capital	PROPN
ijtc-959	41	3	intellectual	intellectual	ADJ
ijtc-959	41	4	capital	capital	NOUN
ijtc-959	41	5	,	,	PUNCT
ijtc-959	41	6	as	as	SCONJ
ijtc-959	41	7	explained	explain	VERB
ijtc-959	41	8	by	by	ADP
ijtc-959	41	9	(	(	PUNCT
ijtc-959	41	10	bellucci	bellucci	PROPN
ijtc-959	41	11	et	et	PROPN
ijtc-959	41	12	al	al	PROPN
ijtc-959	41	13	.	.	PROPN
ijtc-959	41	14	,	,	PUNCT
ijtc-959	41	15	2021	2021	NUM
ijtc-959	41	16	;	;	PUNCT
ijtc-959	41	17	setiawan	setiawan	PROPN
ijtc-959	41	18	&	&	CCONJ
ijtc-959	41	19	prawira	prawira	PROPN
ijtc-959	41	20	,	,	PUNCT
ijtc-959	41	21	2018	2018	NUM
ijtc-959	41	22	;	;	PUNCT
ijtc-959	41	23	wang	wang	PROPN
ijtc-959	41	24	&	&	CCONJ
ijtc-959	41	25	juo	juo	PROPN
ijtc-959	41	26	,	,	PUNCT
ijtc-959	41	27	2021	2021	NUM
ijtc-959	41	28	)	)	PUNCT
ijtc-959	41	29	,	,	PUNCT
ijtc-959	41	30	encompasses	encompass	VERB
ijtc-959	41	31	intangible	intangible	ADJ
ijtc-959	41	32	assets	asset	NOUN
ijtc-959	41	33	like	like	ADP
ijtc-959	41	34	knowledge	knowledge	NOUN
ijtc-959	41	35	,	,	PUNCT
ijtc-959	41	36	information	information	NOUN
ijtc-959	41	37	,	,	PUNCT
ijtc-959	41	38	human	human	ADJ
ijtc-959	41	39	resources	resource	NOUN
ijtc-959	41	40	,	,	PUNCT
ijtc-959	41	41	and	and	CCONJ
ijtc-959	41	42	organizational	organizational	ADJ
ijtc-959	41	43	structure	structure	NOUN
ijtc-959	41	44	.	.	PUNCT
ijtc-959	42	1	it	it	PRON
ijtc-959	42	2	holds	hold	VERB
ijtc-959	42	3	a	a	DET
ijtc-959	42	4	central	central	ADJ
ijtc-959	42	5	role	role	NOUN
ijtc-959	42	6	in	in	ADP
ijtc-959	42	7	creating	create	VERB
ijtc-959	42	8	sustainable	sustainable	ADJ
ijtc-959	42	9	competitive	competitive	ADJ
ijtc-959	42	10	advantage	advantage	NOUN
ijtc-959	42	11	,	,	PUNCT
ijtc-959	42	12	contributing	contribute	VERB
ijtc-959	42	13	to	to	ADP
ijtc-959	42	14	added	add	VERB
ijtc-959	42	15	value	value	NOUN
ijtc-959	42	16	and	and	CCONJ
ijtc-959	42	17	competition	competition	NOUN
ijtc-959	42	18	in	in	ADP
ijtc-959	42	19	the	the	DET
ijtc-959	42	20	market	market	NOUN
ijtc-959	42	21	.	.	PUNCT
ijtc-959	43	1	in	in	ADP
ijtc-959	43	2	a	a	DET
ijtc-959	43	3	knowledge	knowledge	NOUN
ijtc-959	43	4	-	-	PUNCT
ijtc-959	43	5	based	base	VERB
ijtc-959	43	6	economy	economy	NOUN
ijtc-959	43	7	,	,	PUNCT
ijtc-959	43	8	there	there	PRON
ijtc-959	43	9	is	be	VERB
ijtc-959	43	10	a	a	DET
ijtc-959	43	11	requirement	requirement	NOUN
ijtc-959	43	12	for	for	ADP
ijtc-959	43	13	precise	precise	ADJ
ijtc-959	43	14	measurement	measurement	NOUN
ijtc-959	43	15	of	of	ADP
ijtc-959	43	16	two	two	NUM
ijtc-959	43	17	key	key	ADJ
ijtc-959	43	18	aspects	aspect	NOUN
ijtc-959	43	19	:	:	PUNCT
ijtc-959	43	20	physical	physical	ADJ
ijtc-959	43	21	capital	capital	NOUN
ijtc-959	43	22	,	,	PUNCT
ijtc-959	43	23	which	which	PRON
ijtc-959	43	24	relates	relate	VERB
ijtc-959	43	25	to	to	ADP
ijtc-959	43	26	financial	financial	ADJ
ijtc-959	43	27	resources	resource	NOUN
ijtc-959	43	28	,	,	PUNCT
ijtc-959	43	29	and	and	CCONJ
ijtc-959	43	30	intellectual	intellectual	ADJ
ijtc-959	43	31	potential	potential	NOUN
ijtc-959	43	32	,	,	PUNCT
ijtc-959	43	33	represented	represent	VERB
ijtc-959	43	34	by	by	ADP
ijtc-959	43	35	employees	employee	NOUN
ijtc-959	43	36	and	and	CCONJ
ijtc-959	43	37	their	their	PRON
ijtc-959	43	38	capabilities	capability	NOUN
ijtc-959	43	39	(	(	PUNCT
ijtc-959	43	40	cindiyasari	cindiyasari	NOUN
ijtc-959	43	41	et	et	PROPN
ijtc-959	43	42	al	al	PROPN
ijtc-959	43	43	.	.	PROPN
ijtc-959	43	44	,	,	PUNCT
ijtc-959	43	45	2023	2023	NUM
ijtc-959	43	46	;	;	PUNCT
ijtc-959	43	47	ramírez	ramírez	NOUN
ijtc-959	43	48	et	et	PROPN
ijtc-959	43	49	al	al	PROPN
ijtc-959	43	50	.	.	PROPN
ijtc-959	43	51	,	,	PUNCT
ijtc-959	43	52	2022	2022	NUM
ijtc-959	43	53	;	;	PUNCT
ijtc-959	43	54	ulum	ulum	PROPN
ijtc-959	43	55	et	et	PROPN
ijtc-959	43	56	al	al	PROPN
ijtc-959	43	57	.	.	PROPN
ijtc-959	43	58	,	,	PUNCT
ijtc-959	43	59	2008	2008	NUM
ijtc-959	43	60	)	)	PUNCT
ijtc-959	43	61	.	.	PUNCT
ijtc-959	44	1	bontis	bontis	PROPN
ijtc-959	44	2	et	et	PROPN
ijtc-959	44	3	al	al	PROPN
ijtc-959	44	4	.	.	PROPN
ijtc-959	45	1	(	(	PUNCT
ijtc-959	45	2	2000	2000	NUM
ijtc-959	45	3	)	)	PUNCT
ijtc-959	45	4	has	have	AUX
ijtc-959	45	5	outlined	outline	VERB
ijtc-959	45	6	three	three	NUM
ijtc-959	45	7	primary	primary	ADJ
ijtc-959	45	8	elements	element	NOUN
ijtc-959	45	9	of	of	ADP
ijtc-959	45	10	intellectual	intellectual	ADJ
ijtc-959	45	11	capital	capital	NOUN
ijtc-959	45	12	,	,	PUNCT
ijtc-959	45	13	which	which	PRON
ijtc-959	45	14	encompass	encompass	VERB
ijtc-959	45	15	human	human	ADJ
ijtc-959	45	16	,	,	PUNCT
ijtc-959	45	17	structural	structural	ADJ
ijtc-959	45	18	,	,	PUNCT
ijtc-959	45	19	and	and	CCONJ
ijtc-959	45	20	customer	customer	NOUN
ijtc-959	45	21	capital	capital	NOUN
ijtc-959	45	22	.	.	PUNCT
ijtc-959	46	1	capital	capital	NOUN
ijtc-959	46	2	structure	structure	NOUN
ijtc-959	46	3	capital	capital	NOUN
ijtc-959	46	4	structure	structure	NOUN
ijtc-959	46	5	refers	refer	VERB
ijtc-959	46	6	to	to	ADP
ijtc-959	46	7	the	the	DET
ijtc-959	46	8	allocation	allocation	NOUN
ijtc-959	46	9	of	of	ADP
ijtc-959	46	10	debt	debt	NOUN
ijtc-959	46	11	and	and	CCONJ
ijtc-959	46	12	equity	equity	NOUN
ijtc-959	46	13	that	that	PRON
ijtc-959	46	14	a	a	DET
ijtc-959	46	15	company	company	NOUN
ijtc-959	46	16	employs	employ	VERB
ijtc-959	46	17	to	to	PART
ijtc-959	46	18	fund	fund	VERB
ijtc-959	46	19	its	its	PRON
ijtc-959	46	20	operations	operation	NOUN
ijtc-959	46	21	.	.	PUNCT
ijtc-959	47	1	as	as	SCONJ
ijtc-959	47	2	defined	define	VERB
ijtc-959	47	3	by	by	ADP
ijtc-959	47	4	(	(	PUNCT
ijtc-959	47	5	harjito	harjito	PROPN
ijtc-959	47	6	&	&	CCONJ
ijtc-959	47	7	martono	martono	PROPN
ijtc-959	47	8	,	,	PUNCT
ijtc-959	47	9	2014	2014	NUM
ijtc-959	47	10	)	)	PUNCT
ijtc-959	47	11	,	,	PUNCT
ijtc-959	47	12	it	it	PRON
ijtc-959	47	13	represents	represent	VERB
ijtc-959	47	14	the	the	DET
ijtc-959	47	15	ratio	ratio	NOUN
ijtc-959	47	16	of	of	ADP
ijtc-959	47	17	long	long	ADJ
ijtc-959	47	18	-	-	PUNCT
ijtc-959	47	19	term	term	NOUN
ijtc-959	47	20	financing	financing	NOUN
ijtc-959	47	21	to	to	ADP
ijtc-959	47	22	equity	equity	NOUN
ijtc-959	47	23	.	.	PUNCT
ijtc-959	48	1	the	the	DET
ijtc-959	48	2	debt	debt	NOUN
ijtc-959	48	3	-	-	PUNCT
ijtc-959	48	4	to	to	ADP
ijtc-959	48	5	-	-	PUNCT
ijtc-959	48	6	equity	equity	NOUN
ijtc-959	48	7	ratio	ratio	NOUN
ijtc-959	48	8	(	(	PUNCT
ijtc-959	48	9	der	der	NOUN
ijtc-959	48	10	)	)	PUNCT
ijtc-959	48	11	serves	serve	VERB
ijtc-959	48	12	as	as	ADP
ijtc-959	48	13	a	a	DET
ijtc-959	48	14	metric	metric	NOUN
ijtc-959	48	15	for	for	ADP
ijtc-959	48	16	evaluating	evaluate	VERB
ijtc-959	48	17	capital	capital	NOUN
ijtc-959	48	18	structure	structure	NOUN
ijtc-959	48	19	,	,	PUNCT
ijtc-959	48	20	offering	offer	VERB
ijtc-959	48	21	insights	insight	NOUN
ijtc-959	48	22	into	into	ADP
ijtc-959	48	23	the	the	DET
ijtc-959	48	24	level	level	NOUN
ijtc-959	48	25	of	of	ADP
ijtc-959	48	26	risk	risk	NOUN
ijtc-959	48	27	associated	associate	VERB
ijtc-959	48	28	with	with	ADP
ijtc-959	48	29	a	a	DET
ijtc-959	48	30	company	company	NOUN
ijtc-959	48	31	.	.	PUNCT
ijtc-959	49	1	an	an	DET
ijtc-959	49	2	ideal	ideal	ADJ
ijtc-959	49	3	capital	capital	NOUN
ijtc-959	49	4	structure	structure	NOUN
ijtc-959	49	5	is	be	AUX
ijtc-959	49	6	one	one	NUM
ijtc-959	49	7	that	that	PRON
ijtc-959	49	8	balances	balance	VERB
ijtc-959	49	9	risk	risk	NOUN
ijtc-959	49	10	and	and	CCONJ
ijtc-959	49	11	return	return	VERB
ijtc-959	49	12	effectively	effectively	ADV
ijtc-959	49	13	,	,	PUNCT
ijtc-959	49	14	thereby	thereby	ADV
ijtc-959	49	15	benefiting	benefit	VERB
ijtc-959	49	16	the	the	DET
ijtc-959	49	17	company	company	NOUN
ijtc-959	49	18	,	,	PUNCT
ijtc-959	49	19	as	as	SCONJ
ijtc-959	49	20	highlighted	highlight	VERB
ijtc-959	49	21	by	by	ADP
ijtc-959	49	22	(	(	PUNCT
ijtc-959	49	23	budiman	budiman	NOUN
ijtc-959	49	24	,	,	PUNCT
ijtc-959	49	25	2014	2014	NUM
ijtc-959	49	26	)	)	PUNCT
ijtc-959	49	27	.	.	PUNCT
ijtc-959	50	1	the	the	DET
ijtc-959	50	2	influence	influence	NOUN
ijtc-959	50	3	of	of	ADP
ijtc-959	50	4	intellectual	intellectual	ADJ
ijtc-959	50	5	capital	capital	NOUN
ijtc-959	50	6	on	on	ADP
ijtc-959	50	7	financial	financial	ADJ
ijtc-959	50	8	performance	performance	NOUN
ijtc-959	50	9	(	(	PUNCT
ijtc-959	50	10	setiawan	setiawan	PROPN
ijtc-959	50	11	&	&	CCONJ
ijtc-959	50	12	prawira	prawira	PROPN
ijtc-959	50	13	,	,	PUNCT
ijtc-959	50	14	2018	2018	NUM
ijtc-959	50	15	)	)	PUNCT
ijtc-959	50	16	argue	argue	VERB
ijtc-959	50	17	that	that	SCONJ
ijtc-959	50	18	intellectual	intellectual	ADJ
ijtc-959	50	19	capital	capital	NOUN
ijtc-959	50	20	,	,	PUNCT
ijtc-959	50	21	categorized	categorize	VERB
ijtc-959	50	22	as	as	ADP
ijtc-959	50	23	intangible	intangible	ADJ
ijtc-959	50	24	assets	asset	NOUN
ijtc-959	50	25	,	,	PUNCT
ijtc-959	50	26	has	have	VERB
ijtc-959	50	27	the	the	DET
ijtc-959	50	28	potential	potential	NOUN
ijtc-959	50	29	to	to	PART
ijtc-959	50	30	generate	generate	VERB
ijtc-959	50	31	a	a	DET
ijtc-959	50	32	beneficial	beneficial	ADJ
ijtc-959	50	33	effect	effect	NOUN
ijtc-959	50	34	on	on	ADP
ijtc-959	50	35	financial	financial	ADJ
ijtc-959	50	36	performance	performance	NOUN
ijtc-959	50	37	.	.	PUNCT
ijtc-959	51	1	this	this	DET
ijtc-959	51	2	viewpoint	viewpoint	NOUN
ijtc-959	51	3	is	be	AUX
ijtc-959	51	4	further	far	ADV
ijtc-959	51	5	supported	support	VERB
ijtc-959	51	6	by	by	ADP
ijtc-959	51	7	(	(	PUNCT
ijtc-959	51	8	devi	devi	PROPN
ijtc-959	51	9	et	et	PROPN
ijtc-959	51	10	al	al	PROPN
ijtc-959	51	11	.	.	PROPN
ijtc-959	51	12	,	,	PUNCT
ijtc-959	51	13	2017	2017	NUM
ijtc-959	51	14	;	;	PUNCT
ijtc-959	51	15	habibah	habibah	NOUN
ijtc-959	51	16	&	&	CCONJ
ijtc-959	51	17	riharjo	riharjo	NOUN
ijtc-959	51	18	,	,	PUNCT
ijtc-959	51	19	2016	2016	NUM
ijtc-959	51	20	)	)	PUNCT
ijtc-959	51	21	,	,	PUNCT
ijtc-959	51	22	who	who	PRON
ijtc-959	51	23	underscore	underscore	VERB
ijtc-959	51	24	the	the	DET
ijtc-959	51	25	favorable	favorable	ADJ
ijtc-959	51	26	impact	impact	NOUN
ijtc-959	51	27	of	of	ADP
ijtc-959	51	28	intellectual	intellectual	ADJ
ijtc-959	51	29	capital	capital	NOUN
ijtc-959	51	30	on	on	ADP
ijtc-959	51	31	financial	financial	ADJ
ijtc-959	51	32	performance	performance	NOUN
ijtc-959	51	33	.	.	PUNCT
ijtc-959	52	1	as	as	ADP
ijtc-959	52	2	a	a	DET
ijtc-959	52	3	result	result	NOUN
ijtc-959	52	4	,	,	PUNCT
ijtc-959	52	5	the	the	DET
ijtc-959	52	6	hypothesis	hypothesis	NOUN
ijtc-959	52	7	put	put	VERB
ijtc-959	52	8	forward	forward	ADV
ijtc-959	52	9	in	in	ADP
ijtc-959	52	10	this	this	DET
ijtc-959	52	11	research	research	NOUN
ijtc-959	52	12	asserts	assert	VERB
ijtc-959	52	13	that	that	SCONJ
ijtc-959	52	14	h1	h1	PROPN
ijtc-959	52	15	:	:	PUNCT
ijtc-959	52	16	intellectual	intellectual	ADJ
ijtc-959	52	17	capital	capital	NOUN
ijtc-959	52	18	exerts	exert	VERB
ijtc-959	52	19	a	a	DET
ijtc-959	52	20	positive	positive	ADJ
ijtc-959	52	21	influence	influence	NOUN
ijtc-959	52	22	on	on	ADP
ijtc-959	52	23	financial	financial	ADJ
ijtc-959	52	24	performance	performance	NOUN
ijtc-959	52	25	.	.	PUNCT
ijtc-959	53	1	the	the	DET
ijtc-959	53	2	influence	influence	NOUN
ijtc-959	53	3	of	of	ADP
ijtc-959	53	4	capital	capital	NOUN
ijtc-959	53	5	structure	structure	NOUN
ijtc-959	53	6	on	on	ADP
ijtc-959	53	7	financial	financial	ADJ
ijtc-959	53	8	performance	performance	NOUN
ijtc-959	53	9	the	the	DET
ijtc-959	53	10	structure	structure	NOUN
ijtc-959	53	11	of	of	ADP
ijtc-959	53	12	capital	capital	NOUN
ijtc-959	53	13	plays	play	VERB
ijtc-959	53	14	a	a	DET
ijtc-959	53	15	crucial	crucial	ADJ
ijtc-959	53	16	role	role	NOUN
ijtc-959	53	17	in	in	ADP
ijtc-959	53	18	molding	mold	VERB
ijtc-959	53	19	a	a	DET
ijtc-959	53	20	company	company	NOUN
ijtc-959	53	21	's	's	PART
ijtc-959	53	22	financial	financial	ADJ
ijtc-959	53	23	performance	performance	NOUN
ijtc-959	53	24	,	,	PUNCT
ijtc-959	53	25	ultimately	ultimately	ADV
ijtc-959	53	26	affecting	affect	VERB
ijtc-959	53	27	its	its	PRON
ijtc-959	53	28	competitive	competitive	ADJ
ijtc-959	53	29	standing	standing	NOUN
ijtc-959	53	30	and	and	CCONJ
ijtc-959	53	31	overall	overall	ADJ
ijtc-959	53	32	efficiency	efficiency	NOUN
ijtc-959	53	33	.	.	PUNCT
ijtc-959	54	1	as	as	ADP
ijtc-959	54	2	per	per	ADP
ijtc-959	54	3	the	the	DET
ijtc-959	54	4	research	research	NOUN
ijtc-959	54	5	conducted	conduct	VERB
ijtc-959	54	6	by	by	ADP
ijtc-959	54	7	(	(	PUNCT
ijtc-959	54	8	komara	komara	PROPN
ijtc-959	54	9	et	et	PROPN
ijtc-959	54	10	al	al	PROPN
ijtc-959	54	11	.	.	PROPN
ijtc-959	54	12	,	,	PUNCT
ijtc-959	54	13	2016	2016	NUM
ijtc-959	54	14	)	)	PUNCT
ijtc-959	54	15	,	,	PUNCT
ijtc-959	54	16	capital	capital	NOUN
ijtc-959	54	17	structure	structure	NOUN
ijtc-959	54	18	is	be	AUX
ijtc-959	54	19	associated	associate	VERB
ijtc-959	54	20	with	with	ADP
ijtc-959	54	21	a	a	DET
ijtc-959	54	22	positive	positive	ADJ
ijtc-959	54	23	influence	influence	NOUN
ijtc-959	54	24	on	on	ADP
ijtc-959	54	25	financial	financial	ADJ
ijtc-959	54	26	performance	performance	NOUN
ijtc-959	54	27	.	.	PUNCT
ijtc-959	55	1	consequently	consequently	ADV
ijtc-959	55	2	,	,	PUNCT
ijtc-959	55	3	the	the	DET
ijtc-959	55	4	hypothesis	hypothesis	NOUN
ijtc-959	55	5	related	relate	VERB
ijtc-959	55	6	to	to	ADP
ijtc-959	55	7	this	this	DET
ijtc-959	55	8	aspect	aspect	NOUN
ijtc-959	55	9	asserts	assert	VERB
ijtc-959	55	10	that	that	SCONJ
ijtc-959	55	11	h2	h2	NOUN
ijtc-959	55	12	:	:	PUNCT
ijtc-959	55	13	capital	capital	NOUN
ijtc-959	55	14	structure	structure	NOUN
ijtc-959	55	15	exerts	exert	VERB
ijtc-959	55	16	a	a	DET
ijtc-959	55	17	positive	positive	ADJ
ijtc-959	55	18	impact	impact	NOUN
ijtc-959	55	19	on	on	ADP
ijtc-959	55	20	financial	financial	ADJ
ijtc-959	55	21	performance	performance	NOUN
ijtc-959	55	22	.	.	PUNCT
ijtc-959	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	56	2	the	the	DET
ijtc-959	56	3	influence	influence	NOUN
ijtc-959	56	4	of	of	ADP
ijtc-959	56	5	intellectual	intellectual	ADJ
ijtc-959	56	6	capital	capital	NOUN
ijtc-959	56	7	,	,	PUNCT
ijtc-959	56	8	and	and	CCONJ
ijtc-959	56	9	capital	capital	NOUN
ijtc-959	56	10	structure	structure	NOUN
ijtc-959	56	11	on	on	ADP
ijtc-959	56	12	financial	financial	ADJ
ijtc-959	56	13	performance	performance	NOUN
ijtc-959	56	14	ikbal	ikbal	ADJ
ijtc-959	56	15	and	and	CCONJ
ijtc-959	56	16	abdullah	abdullah	PROPN
ijtc-959	56	17	916	916	NUM
ijtc-959	56	18	|	|	NOUN
ijtc-959	56	19	ilomata	ilomata	PROPN
ijtc-959	56	20	international	international	ADJ
ijtc-959	56	21	journal	journal	NOUN
ijtc-959	56	22	of	of	ADP
ijtc-959	56	23	tax	tax	PROPN
ijtc-959	56	24	&	&	CCONJ
ijtc-959	56	25	accounting	accounting	PROPN
ijtc-959	56	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	56	27	figure	figure	NOUN
ijtc-959	56	28	1	1	NUM
ijtc-959	56	29	.	.	PUNCT
ijtc-959	56	30	research	research	NOUN
ijtc-959	56	31	framework	framework	NOUN
ijtc-959	56	32	method	method	NOUN
ijtc-959	56	33	model	model	NOUN
ijtc-959	56	34	and	and	CCONJ
ijtc-959	56	35	research	research	NOUN
ijtc-959	56	36	design	design	NOUN
ijtc-959	56	37	this	this	DET
ijtc-959	56	38	research	research	NOUN
ijtc-959	56	39	employs	employ	VERB
ijtc-959	56	40	a	a	DET
ijtc-959	56	41	quantitative	quantitative	ADJ
ijtc-959	56	42	methodology	methodology	NOUN
ijtc-959	56	43	,	,	PUNCT
ijtc-959	56	44	which	which	PRON
ijtc-959	56	45	involves	involve	VERB
ijtc-959	56	46	the	the	DET
ijtc-959	56	47	utilization	utilization	NOUN
ijtc-959	56	48	of	of	ADP
ijtc-959	56	49	secondary	secondary	ADJ
ijtc-959	56	50	data	datum	NOUN
ijtc-959	56	51	gathered	gather	VERB
ijtc-959	56	52	from	from	ADP
ijtc-959	56	53	annual	annual	ADJ
ijtc-959	56	54	financial	financial	ADJ
ijtc-959	56	55	reports	report	NOUN
ijtc-959	56	56	covering	cover	VERB
ijtc-959	56	57	the	the	DET
ijtc-959	56	58	time	time	NOUN
ijtc-959	56	59	frame	frame	NOUN
ijtc-959	56	60	extending	extend	VERB
ijtc-959	56	61	from	from	ADP
ijtc-959	56	62	2018	2018	NUM
ijtc-959	56	63	to	to	ADP
ijtc-959	56	64	2022	2022	NUM
ijtc-959	56	65	.	.	PUNCT
ijtc-959	57	1	the	the	DET
ijtc-959	57	2	data	datum	NOUN
ijtc-959	57	3	utilized	utilize	VERB
ijtc-959	57	4	in	in	ADP
ijtc-959	57	5	this	this	DET
ijtc-959	57	6	study	study	NOUN
ijtc-959	57	7	were	be	AUX
ijtc-959	57	8	extracted	extract	VERB
ijtc-959	57	9	from	from	ADP
ijtc-959	57	10	the	the	DET
ijtc-959	57	11	financial	financial	ADJ
ijtc-959	57	12	statements	statement	NOUN
ijtc-959	57	13	of	of	ADP
ijtc-959	57	14	companies	company	NOUN
ijtc-959	57	15	that	that	PRON
ijtc-959	57	16	are	be	AUX
ijtc-959	57	17	publicly	publicly	ADV
ijtc-959	57	18	traded	trade	VERB
ijtc-959	57	19	on	on	ADP
ijtc-959	57	20	the	the	DET
ijtc-959	57	21	indonesia	indonesia	PROPN
ijtc-959	57	22	stock	stock	PROPN
ijtc-959	57	23	exchange	exchange	PROPN
ijtc-959	57	24	.	.	PUNCT
ijtc-959	58	1	additionally	additionally	ADV
ijtc-959	58	2	,	,	PUNCT
ijtc-959	58	3	information	information	NOUN
ijtc-959	58	4	was	be	AUX
ijtc-959	58	5	also	also	ADV
ijtc-959	58	6	sourced	source	VERB
ijtc-959	58	7	from	from	ADP
ijtc-959	58	8	the	the	DET
ijtc-959	58	9	official	official	ADJ
ijtc-959	58	10	websites	website	NOUN
ijtc-959	58	11	of	of	ADP
ijtc-959	58	12	the	the	DET
ijtc-959	58	13	pertinent	pertinent	ADJ
ijtc-959	58	14	companies	company	NOUN
ijtc-959	58	15	.	.	PUNCT
ijtc-959	59	1	definition	definition	NOUN
ijtc-959	59	2	operational	operational	ADJ
ijtc-959	59	3	research	research	NOUN
ijtc-959	59	4	variables	variable	NOUN
ijtc-959	59	5	that	that	PRON
ijtc-959	59	6	can	can	AUX
ijtc-959	59	7	be	be	AUX
ijtc-959	59	8	used	use	VERB
ijtc-959	59	9	in	in	ADP
ijtc-959	59	10	this	this	DET
ijtc-959	59	11	research	research	NOUN
ijtc-959	59	12	consist	consist	NOUN
ijtc-959	59	13	of	of	ADP
ijtc-959	59	14	independent	independent	ADJ
ijtc-959	59	15	variables	variable	NOUN
ijtc-959	59	16	and	and	CCONJ
ijtc-959	59	17	dependent	dependent	ADJ
ijtc-959	59	18	variables	variable	NOUN
ijtc-959	59	19	a	a	DET
ijtc-959	59	20	)	)	PUNCT
ijtc-959	59	21	dependent	dependent	ADJ
ijtc-959	59	22	variable	variable	NOUN
ijtc-959	59	23	in	in	ADP
ijtc-959	59	24	this	this	DET
ijtc-959	59	25	research	research	NOUN
ijtc-959	59	26	,	,	PUNCT
ijtc-959	59	27	the	the	DET
ijtc-959	59	28	dependent	dependent	ADJ
ijtc-959	59	29	variable	variable	NOUN
ijtc-959	59	30	under	under	ADP
ijtc-959	59	31	investigation	investigation	NOUN
ijtc-959	59	32	is	be	AUX
ijtc-959	59	33	the	the	DET
ijtc-959	59	34	financial	financial	ADJ
ijtc-959	59	35	performance	performance	NOUN
ijtc-959	59	36	,	,	PUNCT
ijtc-959	59	37	which	which	PRON
ijtc-959	59	38	is	be	AUX
ijtc-959	59	39	quantified	quantify	VERB
ijtc-959	59	40	through	through	ADP
ijtc-959	59	41	the	the	DET
ijtc-959	59	42	return	return	NOUN
ijtc-959	59	43	on	on	ADP
ijtc-959	59	44	equity	equity	NOUN
ijtc-959	59	45	(	(	PUNCT
ijtc-959	59	46	roe	roe	PROPN
ijtc-959	59	47	)	)	PUNCT
ijtc-959	59	48	.	.	PUNCT
ijtc-959	60	1	the	the	DET
ijtc-959	60	2	calculation	calculation	NOUN
ijtc-959	60	3	method	method	NOUN
ijtc-959	60	4	for	for	ADP
ijtc-959	60	5	roe	roe	NOUN
ijtc-959	60	6	is	be	AUX
ijtc-959	60	7	as	as	SCONJ
ijtc-959	60	8	follows	follow	VERB
ijtc-959	60	9	:	:	PUNCT
ijtc-959	60	10	b	b	X
ijtc-959	60	11	)	)	PUNCT
ijtc-959	60	12	independent	independent	ADJ
ijtc-959	60	13	variable	variable	NOUN
ijtc-959	60	14	the	the	DET
ijtc-959	60	15	research	research	NOUN
ijtc-959	60	16	focuses	focus	VERB
ijtc-959	60	17	on	on	ADP
ijtc-959	60	18	the	the	DET
ijtc-959	60	19	independent	independent	ADJ
ijtc-959	60	20	variable	variable	NOUN
ijtc-959	60	21	,	,	PUNCT
ijtc-959	60	22	which	which	PRON
ijtc-959	60	23	is	be	AUX
ijtc-959	60	24	the	the	DET
ijtc-959	60	25	intellectual	intellectual	ADJ
ijtc-959	60	26	value	value	NOUN
ijtc-959	60	27	added	add	VERB
ijtc-959	60	28	coefficient	coefficient	NOUN
ijtc-959	60	29	(	(	PUNCT
ijtc-959	60	30	vaic	vaic	ADJ
ijtc-959	60	31	™	™	ADJ
ijtc-959	60	32	)	)	PUNCT
ijtc-959	60	33	.	.	PUNCT
ijtc-959	61	1	vaic	vaic	ADJ
ijtc-959	61	2	™	™	PROPN
ijtc-959	61	3	offers	offer	VERB
ijtc-959	61	4	the	the	DET
ijtc-959	61	5	benefit	benefit	NOUN
ijtc-959	61	6	of	of	ADP
ijtc-959	61	7	being	be	AUX
ijtc-959	61	8	readily	readily	ADV
ijtc-959	61	9	accessible	accessible	ADJ
ijtc-959	61	10	as	as	SCONJ
ijtc-959	61	11	the	the	DET
ijtc-959	61	12	necessary	necessary	ADJ
ijtc-959	61	13	data	datum	NOUN
ijtc-959	61	14	can	can	AUX
ijtc-959	61	15	be	be	AUX
ijtc-959	61	16	acquired	acquire	VERB
ijtc-959	61	17	from	from	ADP
ijtc-959	61	18	diverse	diverse	ADJ
ijtc-959	61	19	sources	source	NOUN
ijtc-959	61	20	and	and	CCONJ
ijtc-959	61	21	various	various	ADJ
ijtc-959	61	22	company	company	NOUN
ijtc-959	61	23	types	type	NOUN
ijtc-959	61	24	.	.	PUNCT
ijtc-959	62	1	the	the	DET
ijtc-959	62	2	data	datum	NOUN
ijtc-959	62	3	needed	need	VERB
ijtc-959	62	4	for	for	ADP
ijtc-959	62	5	computing	compute	VERB
ijtc-959	62	6	these	these	DET
ijtc-959	62	7	ratios	ratio	NOUN
ijtc-959	62	8	consists	consist	VERB
ijtc-959	62	9	of	of	ADP
ijtc-959	62	10	conventional	conventional	ADJ
ijtc-959	62	11	financial	financial	ADJ
ijtc-959	62	12	metrics	metric	NOUN
ijtc-959	62	13	typically	typically	ADV
ijtc-959	62	14	found	find	VERB
ijtc-959	62	15	in	in	ADP
ijtc-959	62	16	a	a	DET
ijtc-959	62	17	company	company	NOUN
ijtc-959	62	18	's	's	PART
ijtc-959	62	19	financial	financial	ADJ
ijtc-959	62	20	statements	statement	NOUN
ijtc-959	62	21	(	(	PUNCT
ijtc-959	62	22	wijayanti	wijayanti	NOUN
ijtc-959	62	23	,	,	PUNCT
ijtc-959	62	24	2011	2011	NUM
ijtc-959	62	25	)	)	PUNCT
ijtc-959	62	26	.	.	PUNCT
ijtc-959	63	1	1	1	X
ijtc-959	63	2	)	)	PUNCT
ijtc-959	63	3	intellectual	intellectual	ADJ
ijtc-959	63	4	capital	capital	NOUN
ijtc-959	63	5	the	the	DET
ijtc-959	63	6	variable	variable	NOUN
ijtc-959	63	7	employed	employ	VERB
ijtc-959	63	8	in	in	ADP
ijtc-959	63	9	this	this	DET
ijtc-959	63	10	research	research	NOUN
ijtc-959	63	11	pertains	pertain	NOUN
ijtc-959	63	12	to	to	ADP
ijtc-959	63	13	intellectual	intellectual	ADJ
ijtc-959	63	14	capital	capital	NOUN
ijtc-959	63	15	,	,	PUNCT
ijtc-959	63	16	quantified	quantify	VERB
ijtc-959	63	17	using	use	VERB
ijtc-959	63	18	pulic	pulic	NOUN
ijtc-959	63	19	's	's	PART
ijtc-959	63	20	model	model	NOUN
ijtc-959	63	21	,	,	PUNCT
ijtc-959	63	22	specifically	specifically	ADV
ijtc-959	63	23	the	the	DET
ijtc-959	63	24	intellectual	intellectual	ADJ
ijtc-959	63	25	value	value	NOUN
ijtc-959	63	26	added	add	VERB
ijtc-959	63	27	coefficient	coefficient	NOUN
ijtc-959	63	28	(	(	PUNCT
ijtc-959	63	29	vaic	vaic	ADJ
ijtc-959	63	30	™	™	ADJ
ijtc-959	63	31	)	)	PUNCT
ijtc-959	63	32	,	,	PUNCT
ijtc-959	63	33	which	which	PRON
ijtc-959	63	34	is	be	AUX
ijtc-959	63	35	intellectual	intellectual	ADJ
ijtc-959	63	36	capital	capital	NOUN
ijtc-959	63	37	capital	capital	NOUN
ijtc-959	63	38	structure	structure	NOUN
ijtc-959	63	39	financial	financial	ADJ
ijtc-959	63	40	performance	performance	NOUN
ijtc-959	63	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	63	42	the	the	DET
ijtc-959	63	43	influence	influence	NOUN
ijtc-959	63	44	of	of	ADP
ijtc-959	63	45	intellectual	intellectual	ADJ
ijtc-959	63	46	capital	capital	NOUN
ijtc-959	63	47	,	,	PUNCT
ijtc-959	63	48	and	and	CCONJ
ijtc-959	63	49	capital	capital	NOUN
ijtc-959	63	50	structure	structure	NOUN
ijtc-959	63	51	on	on	ADP
ijtc-959	63	52	financial	financial	ADJ
ijtc-959	63	53	performance	performance	NOUN
ijtc-959	63	54	ikbal	ikbal	ADJ
ijtc-959	63	55	and	and	CCONJ
ijtc-959	63	56	abdullah	abdullah	PROPN
ijtc-959	63	57	917	917	NUM
ijtc-959	63	58	|	|	ADV
ijtc-959	63	59	ilomata	ilomata	PROPN
ijtc-959	63	60	international	international	ADJ
ijtc-959	63	61	journal	journal	NOUN
ijtc-959	63	62	of	of	ADP
ijtc-959	63	63	tax	tax	PROPN
ijtc-959	63	64	&	&	CCONJ
ijtc-959	63	65	accounting	accounting	PROPN
ijtc-959	63	66	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	63	67	computed	compute	VERB
ijtc-959	63	68	based	base	VERB
ijtc-959	63	69	on	on	ADP
ijtc-959	63	70	the	the	DET
ijtc-959	63	71	concept	concept	NOUN
ijtc-959	63	72	of	of	ADP
ijtc-959	63	73	value	value	NOUN
ijtc-959	63	74	added	add	VERB
ijtc-959	63	75	.	.	PUNCT
ijtc-959	64	1	this	this	DET
ijtc-959	64	2	particular	particular	ADJ
ijtc-959	64	3	variable	variable	NOUN
ijtc-959	64	4	constitutes	constitute	VERB
ijtc-959	64	5	a	a	DET
ijtc-959	64	6	composite	composite	ADJ
ijtc-959	64	7	construct	construct	NOUN
ijtc-959	64	8	,	,	PUNCT
ijtc-959	64	9	amalgamating	amalgamate	VERB
ijtc-959	64	10	various	various	ADJ
ijtc-959	64	11	components	component	NOUN
ijtc-959	64	12	of	of	ADP
ijtc-959	64	13	intellectual	intellectual	ADJ
ijtc-959	64	14	capital	capital	NOUN
ijtc-959	64	15	.	.	PUNCT
ijtc-959	65	1	specifically	specifically	ADV
ijtc-959	65	2	,	,	PUNCT
ijtc-959	65	3	it	it	PRON
ijtc-959	65	4	comprises	comprise	VERB
ijtc-959	65	5	three	three	NUM
ijtc-959	65	6	key	key	ADJ
ijtc-959	65	7	constituents	constituent	NOUN
ijtc-959	65	8	,	,	PUNCT
ijtc-959	65	9	which	which	PRON
ijtc-959	65	10	are	be	AUX
ijtc-959	65	11	intricately	intricately	ADV
ijtc-959	65	12	interconnected	interconnected	ADJ
ijtc-959	65	13	:	:	PUNCT
ijtc-959	65	14	value	value	NOUN
ijtc-959	65	15	-	-	PUNCT
ijtc-959	65	16	added	add	VERB
ijtc-959	65	17	human	human	ADJ
ijtc-959	65	18	capital	capital	NOUN
ijtc-959	65	19	(	(	PUNCT
ijtc-959	65	20	often	often	ADV
ijtc-959	65	21	denoted	denote	VERB
ijtc-959	65	22	as	as	ADP
ijtc-959	65	23	vahu	vahu	NOUN
ijtc-959	65	24	or	or	CCONJ
ijtc-959	65	25	human	human	ADJ
ijtc-959	65	26	capital	capital	NOUN
ijtc-959	65	27	)	)	PUNCT
ijtc-959	65	28	,	,	PUNCT
ijtc-959	65	29	value	value	NOUN
ijtc-959	65	30	-	-	PUNCT
ijtc-959	65	31	added	add	VERB
ijtc-959	65	32	structural	structural	ADJ
ijtc-959	65	33	capital	capital	NOUN
ijtc-959	65	34	(	(	PUNCT
ijtc-959	65	35	referred	refer	VERB
ijtc-959	65	36	to	to	ADP
ijtc-959	65	37	as	as	ADP
ijtc-959	65	38	stva	stva	NOUN
ijtc-959	65	39	or	or	CCONJ
ijtc-959	65	40	structural	structural	ADJ
ijtc-959	65	41	capital	capital	NOUN
ijtc-959	65	42	)	)	PUNCT
ijtc-959	65	43	,	,	PUNCT
ijtc-959	65	44	and	and	CCONJ
ijtc-959	65	45	value	value	NOUN
ijtc-959	65	46	-	-	PUNCT
ijtc-959	65	47	added	add	VERB
ijtc-959	65	48	applied	apply	VERB
ijtc-959	65	49	capital	capital	NOUN
ijtc-959	65	50	(	(	PUNCT
ijtc-959	65	51	commonly	commonly	ADV
ijtc-959	65	52	labeled	label	VERB
ijtc-959	65	53	as	as	ADP
ijtc-959	65	54	vaca	vaca	NOUN
ijtc-959	65	55	or	or	CCONJ
ijtc-959	65	56	applied	applied	ADJ
ijtc-959	65	57	capital	capital	NOUN
ijtc-959	65	58	)	)	PUNCT
ijtc-959	65	59	.	.	PUNCT
ijtc-959	66	1	these	these	DET
ijtc-959	66	2	delineations	delineation	NOUN
ijtc-959	66	3	and	and	CCONJ
ijtc-959	66	4	interrelations	interrelation	NOUN
ijtc-959	66	5	are	be	AUX
ijtc-959	66	6	expounded	expound	VERB
ijtc-959	66	7	upon	upon	SCONJ
ijtc-959	66	8	by	by	ADP
ijtc-959	66	9	(	(	PUNCT
ijtc-959	66	10	pulic	pulic	NOUN
ijtc-959	66	11	,	,	PUNCT
ijtc-959	66	12	2004	2004	NUM
ijtc-959	66	13	)	)	PUNCT
ijtc-959	66	14	in	in	ADP
ijtc-959	66	15	his	his	PRON
ijtc-959	66	16	work	work	NOUN
ijtc-959	66	17	,	,	PUNCT
ijtc-959	66	18	emphasizing	emphasize	VERB
ijtc-959	66	19	the	the	DET
ijtc-959	66	20	comprehensive	comprehensive	ADJ
ijtc-959	66	21	nature	nature	NOUN
ijtc-959	66	22	of	of	ADP
ijtc-959	66	23	this	this	DET
ijtc-959	66	24	variable	variable	NOUN
ijtc-959	66	25	and	and	CCONJ
ijtc-959	66	26	its	its	PRON
ijtc-959	66	27	incorporation	incorporation	NOUN
ijtc-959	66	28	of	of	ADP
ijtc-959	66	29	these	these	DET
ijtc-959	66	30	constituent	constituent	ADJ
ijtc-959	66	31	elements	element	NOUN
ijtc-959	66	32	to	to	PART
ijtc-959	66	33	provide	provide	VERB
ijtc-959	66	34	a	a	DET
ijtc-959	66	35	holistic	holistic	ADJ
ijtc-959	66	36	understanding	understanding	NOUN
ijtc-959	66	37	of	of	ADP
ijtc-959	66	38	intellectual	intellectual	ADJ
ijtc-959	66	39	capital	capital	NOUN
ijtc-959	66	40	.	.	PUNCT
ijtc-959	67	1	the	the	DET
ijtc-959	67	2	process	process	NOUN
ijtc-959	67	3	to	to	PART
ijtc-959	67	4	compute	compute	VERB
ijtc-959	67	5	the	the	DET
ijtc-959	67	6	vaic	vaic	ADJ
ijtc-959	67	7	™	™	ADJ
ijtc-959	67	8	value	value	NOUN
ijtc-959	67	9	involves	involve	VERB
ijtc-959	67	10	the	the	DET
ijtc-959	67	11	following	follow	VERB
ijtc-959	67	12	steps	step	NOUN
ijtc-959	67	13	:	:	PUNCT
ijtc-959	67	14	1	1	X
ijtc-959	67	15	.	.	X
ijtc-959	67	16	computation	computation	NOUN
ijtc-959	67	17	of	of	ADP
ijtc-959	67	18	value	value	NOUN
ijtc-959	67	19	added	add	VERB
ijtc-959	67	20	(	(	PUNCT
ijtc-959	67	21	va	va	NOUN
ijtc-959	67	22	)	)	PUNCT
ijtc-959	67	23	the	the	DET
ijtc-959	67	24	calculation	calculation	NOUN
ijtc-959	67	25	of	of	ADP
ijtc-959	67	26	value	value	NOUN
ijtc-959	67	27	added	add	VERB
ijtc-959	67	28	(	(	PUNCT
ijtc-959	67	29	va	va	NOUN
ijtc-959	67	30	)	)	PUNCT
ijtc-959	67	31	entails	entail	VERB
ijtc-959	67	32	discerning	discern	VERB
ijtc-959	67	33	the	the	DET
ijtc-959	67	34	discrepancy	discrepancy	NOUN
ijtc-959	67	35	between	between	ADP
ijtc-959	67	36	outputs	output	NOUN
ijtc-959	67	37	and	and	CCONJ
ijtc-959	67	38	inputs	input	NOUN
ijtc-959	67	39	,	,	PUNCT
ijtc-959	67	40	a	a	DET
ijtc-959	67	41	concept	concept	NOUN
ijtc-959	67	42	elucidated	elucidate	VERB
ijtc-959	67	43	by	by	ADP
ijtc-959	67	44	(	(	PUNCT
ijtc-959	67	45	pulic	pulic	NOUN
ijtc-959	67	46	,	,	PUNCT
ijtc-959	67	47	1998	1998	NUM
ijtc-959	67	48	)	)	PUNCT
ijtc-959	67	49	.	.	PUNCT
ijtc-959	68	1	this	this	DET
ijtc-959	68	2	mathematical	mathematical	ADJ
ijtc-959	68	3	relationship	relationship	NOUN
ijtc-959	68	4	can	can	AUX
ijtc-959	68	5	be	be	AUX
ijtc-959	68	6	expressed	express	VERB
ijtc-959	68	7	as	as	SCONJ
ijtc-959	68	8	follows	follow	VERB
ijtc-959	68	9	:	:	PUNCT
ijtc-959	68	10	va	va	PROPN
ijtc-959	68	11	=	=	PROPN
ijtc-959	68	12	out	out	ADV
ijtc-959	68	13	in	in	ADP
ijtc-959	68	14	herein	herein	NOUN
ijtc-959	68	15	:	:	PUNCT
ijtc-959	68	16	va	va	PROPN
ijtc-959	68	17	stands	stand	VERB
ijtc-959	68	18	for	for	ADP
ijtc-959	68	19	value	value	NOUN
ijtc-959	68	20	added	add	VERB
ijtc-959	68	21	,	,	PUNCT
ijtc-959	68	22	out	out	ADP
ijtc-959	68	23	represents	represent	VERB
ijtc-959	68	24	the	the	DET
ijtc-959	68	25	total	total	ADJ
ijtc-959	68	26	sales	sale	NOUN
ijtc-959	68	27	,	,	PUNCT
ijtc-959	68	28	equivalent	equivalent	ADJ
ijtc-959	68	29	to	to	ADP
ijtc-959	68	30	the	the	DET
ijtc-959	68	31	output	output	NOUN
ijtc-959	68	32	,	,	PUNCT
ijtc-959	68	33	in	in	SCONJ
ijtc-959	68	34	encompasses	encompass	VERB
ijtc-959	68	35	various	various	ADJ
ijtc-959	68	36	expenditures	expenditure	NOUN
ijtc-959	68	37	and	and	CCONJ
ijtc-959	68	38	costs	cost	NOUN
ijtc-959	68	39	,	,	PUNCT
ijtc-959	68	40	excluding	exclude	VERB
ijtc-959	68	41	employee	employee	NOUN
ijtc-959	68	42	-	-	PUNCT
ijtc-959	68	43	related	relate	VERB
ijtc-959	68	44	expenses	expense	NOUN
ijtc-959	68	45	.	.	PUNCT
ijtc-959	69	1	2	2	X
ijtc-959	69	2	.	.	X
ijtc-959	69	3	evaluation	evaluation	NOUN
ijtc-959	69	4	of	of	ADP
ijtc-959	69	5	value	value	NOUN
ijtc-959	69	6	added	add	VERB
ijtc-959	69	7	human	human	ADJ
ijtc-959	69	8	capital	capital	NOUN
ijtc-959	69	9	(	(	PUNCT
ijtc-959	69	10	vahu	vahu	NOUN
ijtc-959	69	11	)	)	PUNCT
ijtc-959	69	12	the	the	DET
ijtc-959	69	13	estimation	estimation	NOUN
ijtc-959	69	14	of	of	ADP
ijtc-959	69	15	value	value	NOUN
ijtc-959	69	16	-	-	PUNCT
ijtc-959	69	17	added	add	VERB
ijtc-959	69	18	human	human	ADJ
ijtc-959	69	19	capital	capital	NOUN
ijtc-959	69	20	(	(	PUNCT
ijtc-959	69	21	vahu	vahu	NOUN
ijtc-959	69	22	)	)	PUNCT
ijtc-959	69	23	involves	involve	VERB
ijtc-959	69	24	quantifying	quantify	VERB
ijtc-959	69	25	the	the	DET
ijtc-959	69	26	extent	extent	NOUN
ijtc-959	69	27	of	of	ADP
ijtc-959	69	28	value	value	NOUN
ijtc-959	69	29	augmentation	augmentation	NOUN
ijtc-959	69	30	achievable	achievable	ADJ
ijtc-959	69	31	with	with	ADP
ijtc-959	69	32	the	the	DET
ijtc-959	69	33	allocation	allocation	NOUN
ijtc-959	69	34	of	of	ADP
ijtc-959	69	35	resources	resource	NOUN
ijtc-959	69	36	designated	designate	VERB
ijtc-959	69	37	for	for	ADP
ijtc-959	69	38	employeerelated	employeerelated	ADJ
ijtc-959	69	39	needs	need	NOUN
ijtc-959	69	40	.	.	PUNCT
ijtc-959	70	1	to	to	PART
ijtc-959	70	2	derive	derive	VERB
ijtc-959	70	3	this	this	DET
ijtc-959	70	4	measure	measure	NOUN
ijtc-959	70	5	,	,	PUNCT
ijtc-959	70	6	the	the	DET
ijtc-959	70	7	ensuing	ensue	VERB
ijtc-959	70	8	formula	formula	NOUN
ijtc-959	70	9	is	be	AUX
ijtc-959	70	10	applied	apply	VERB
ijtc-959	70	11	:	:	PUNCT
ijtc-959	71	1	vahu	vahu	NOUN
ijtc-959	71	2	=	=	PROPN
ijtc-959	71	3	va	va	PROPN
ijtc-959	71	4	/	/	SYM
ijtc-959	71	5	hc	hc	PROPN
ijtc-959	71	6	where	where	SCONJ
ijtc-959	71	7	:	:	PUNCT
ijtc-959	71	8	vahu	vahu	NOUN
ijtc-959	71	9	signifies	signifie	NOUN
ijtc-959	71	10	value	value	NOUN
ijtc-959	71	11	added	add	VERB
ijtc-959	71	12	human	human	ADJ
ijtc-959	71	13	capital	capital	NOUN
ijtc-959	71	14	,	,	PUNCT
ijtc-959	71	15	va	va	PROPN
ijtc-959	71	16	represents	represent	VERB
ijtc-959	71	17	the	the	DET
ijtc-959	71	18	value	value	NOUN
ijtc-959	71	19	added	add	VERB
ijtc-959	71	20	,	,	PUNCT
ijtc-959	71	21	hc	hc	PROPN
ijtc-959	71	22	refers	refer	VERB
ijtc-959	71	23	to	to	ADP
ijtc-959	71	24	human	human	ADJ
ijtc-959	71	25	capital	capital	NOUN
ijtc-959	71	26	,	,	PUNCT
ijtc-959	71	27	encompassing	encompass	VERB
ijtc-959	71	28	the	the	DET
ijtc-959	71	29	financial	financial	ADJ
ijtc-959	71	30	commitment	commitment	NOUN
ijtc-959	71	31	in	in	ADP
ijtc-959	71	32	employee	employee	NOUN
ijtc-959	71	33	expenses	expense	NOUN
ijtc-959	71	34	.	.	PUNCT
ijtc-959	72	1	3	3	X
ijtc-959	72	2	.	.	X
ijtc-959	72	3	computation	computation	NOUN
ijtc-959	72	4	of	of	ADP
ijtc-959	72	5	structural	structural	ADJ
ijtc-959	72	6	capital	capital	NOUN
ijtc-959	72	7	value	value	NOUN
ijtc-959	72	8	added	add	VERB
ijtc-959	72	9	(	(	PUNCT
ijtc-959	72	10	stva	stva	NOUN
ijtc-959	72	11	)	)	PUNCT
ijtc-959	72	12	stva	stva	NOUN
ijtc-959	72	13	quantifies	quantifie	NOUN
ijtc-959	72	14	the	the	DET
ijtc-959	72	15	value	value	NOUN
ijtc-959	72	16	enhancement	enhancement	NOUN
ijtc-959	72	17	attributed	attribute	VERB
ijtc-959	72	18	to	to	ADP
ijtc-959	72	19	structural	structural	ADJ
ijtc-959	72	20	capital	capital	NOUN
ijtc-959	72	21	,	,	PUNCT
ijtc-959	72	22	comprising	comprise	VERB
ijtc-959	72	23	assets	asset	NOUN
ijtc-959	72	24	such	such	ADJ
ijtc-959	72	25	as	as	ADP
ijtc-959	72	26	patents	patent	NOUN
ijtc-959	72	27	,	,	PUNCT
ijtc-959	72	28	company	company	NOUN
ijtc-959	72	29	policies	policy	NOUN
ijtc-959	72	30	,	,	PUNCT
ijtc-959	72	31	technology	technology	NOUN
ijtc-959	72	32	systems	system	NOUN
ijtc-959	72	33	,	,	PUNCT
ijtc-959	72	34	organizational	organizational	ADJ
ijtc-959	72	35	culture	culture	NOUN
ijtc-959	72	36	,	,	PUNCT
ijtc-959	72	37	or	or	CCONJ
ijtc-959	72	38	trademarks	trademark	NOUN
ijtc-959	72	39	that	that	PRON
ijtc-959	72	40	contribute	contribute	VERB
ijtc-959	72	41	to	to	ADP
ijtc-959	72	42	the	the	DET
ijtc-959	72	43	overall	overall	ADJ
ijtc-959	72	44	value	value	NOUN
ijtc-959	72	45	creation	creation	NOUN
ijtc-959	72	46	within	within	ADP
ijtc-959	72	47	the	the	DET
ijtc-959	72	48	company	company	NOUN
ijtc-959	72	49	.	.	PUNCT
ijtc-959	73	1	the	the	DET
ijtc-959	73	2	determination	determination	NOUN
ijtc-959	73	3	of	of	ADP
ijtc-959	73	4	stva	stva	NOUN
ijtc-959	73	5	is	be	AUX
ijtc-959	73	6	facilitated	facilitate	VERB
ijtc-959	73	7	through	through	ADP
ijtc-959	73	8	the	the	DET
ijtc-959	73	9	following	follow	VERB
ijtc-959	73	10	formula	formula	NOUN
ijtc-959	73	11	:	:	PUNCT
ijtc-959	73	12	stva	stva	NOUN
ijtc-959	73	13	=	=	SYM
ijtc-959	73	14	sc	sc	PROPN
ijtc-959	73	15	/	/	SYM
ijtc-959	73	16	va	va	PROPN
ijtc-959	73	17	herein	herein	NOUN
ijtc-959	73	18	:	:	PUNCT
ijtc-959	73	19	stva	stva	NOUN
ijtc-959	73	20	denotes	denote	VERB
ijtc-959	73	21	the	the	DET
ijtc-959	73	22	value	value	NOUN
ijtc-959	73	23	added	add	VERB
ijtc-959	73	24	to	to	ADP
ijtc-959	73	25	structural	structural	ADJ
ijtc-959	73	26	capital	capital	NOUN
ijtc-959	73	27	,	,	PUNCT
ijtc-959	73	28	sc	sc	PROPN
ijtc-959	73	29	represents	represent	VERB
ijtc-959	73	30	structural	structural	ADJ
ijtc-959	73	31	capital	capital	NOUN
ijtc-959	73	32	,	,	PUNCT
ijtc-959	73	33	computed	compute	VERB
ijtc-959	73	34	as	as	ADP
ijtc-959	73	35	the	the	DET
ijtc-959	73	36	difference	difference	NOUN
ijtc-959	73	37	between	between	ADP
ijtc-959	73	38	va	va	PROPN
ijtc-959	73	39	and	and	CCONJ
ijtc-959	73	40	hc	hc	PROPN
ijtc-959	73	41	,	,	PUNCT
ijtc-959	73	42	va	va	PROPN
ijtc-959	73	43	stands	stand	VERB
ijtc-959	73	44	for	for	ADP
ijtc-959	73	45	value	value	NOUN
ijtc-959	73	46	added	add	VERB
ijtc-959	73	47	.	.	PUNCT
ijtc-959	74	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	74	2	the	the	DET
ijtc-959	74	3	influence	influence	NOUN
ijtc-959	74	4	of	of	ADP
ijtc-959	74	5	intellectual	intellectual	ADJ
ijtc-959	74	6	capital	capital	NOUN
ijtc-959	74	7	,	,	PUNCT
ijtc-959	74	8	and	and	CCONJ
ijtc-959	74	9	capital	capital	NOUN
ijtc-959	74	10	structure	structure	NOUN
ijtc-959	74	11	on	on	ADP
ijtc-959	74	12	financial	financial	ADJ
ijtc-959	74	13	performance	performance	NOUN
ijtc-959	74	14	ikbal	ikbal	ADJ
ijtc-959	74	15	and	and	CCONJ
ijtc-959	74	16	abdullah	abdullah	PROPN
ijtc-959	74	17	918	918	NUM
ijtc-959	75	1	|	|	CCONJ
ijtc-959	75	2	ilomata	ilomata	PROPN
ijtc-959	75	3	international	international	ADJ
ijtc-959	75	4	journal	journal	NOUN
ijtc-959	75	5	of	of	ADP
ijtc-959	75	6	tax	tax	PROPN
ijtc-959	75	7	&	&	CCONJ
ijtc-959	75	8	accounting	account	VERB
ijtc-959	75	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	75	10	4	4	NUM
ijtc-959	75	11	.	.	PUNCT
ijtc-959	75	12	calculation	calculation	NOUN
ijtc-959	75	13	of	of	ADP
ijtc-959	75	14	value	value	NOUN
ijtc-959	75	15	added	add	VERB
ijtc-959	75	16	capital	capital	NOUN
ijtc-959	75	17	employed	employ	VERB
ijtc-959	75	18	(	(	PUNCT
ijtc-959	75	19	vaca	vaca	PROPN
ijtc-959	75	20	)	)	PUNCT
ijtc-959	75	21	the	the	DET
ijtc-959	75	22	calculation	calculation	NOUN
ijtc-959	75	23	of	of	ADP
ijtc-959	75	24	value	value	NOUN
ijtc-959	75	25	added	add	VERB
ijtc-959	75	26	capital	capital	NOUN
ijtc-959	75	27	employed	employ	VERB
ijtc-959	75	28	(	(	PUNCT
ijtc-959	75	29	vaca	vaca	PROPN
ijtc-959	75	30	)	)	PUNCT
ijtc-959	75	31	assesses	assess	VERB
ijtc-959	75	32	the	the	DET
ijtc-959	75	33	degree	degree	NOUN
ijtc-959	75	34	to	to	PART
ijtc-959	75	35	which	which	PRON
ijtc-959	75	36	the	the	DET
ijtc-959	75	37	company	company	NOUN
ijtc-959	75	38	generates	generate	VERB
ijtc-959	75	39	added	add	VERB
ijtc-959	75	40	value	value	NOUN
ijtc-959	75	41	in	in	ADP
ijtc-959	75	42	relation	relation	NOUN
ijtc-959	75	43	to	to	ADP
ijtc-959	75	44	its	its	PRON
ijtc-959	75	45	applied	apply	VERB
ijtc-959	75	46	capital	capital	NOUN
ijtc-959	75	47	(	(	PUNCT
ijtc-959	75	48	ce	ce	PROPN
ijtc-959	75	49	)	)	PUNCT
ijtc-959	75	50	or	or	CCONJ
ijtc-959	75	51	capital	capital	NOUN
ijtc-959	75	52	employed	employ	VERB
ijtc-959	75	53	.	.	PUNCT
ijtc-959	76	1	applied	apply	VERB
ijtc-959	76	2	capital	capital	NOUN
ijtc-959	76	3	,	,	PUNCT
ijtc-959	76	4	expressed	express	VERB
ijtc-959	76	5	as	as	ADP
ijtc-959	76	6	the	the	DET
ijtc-959	76	7	ratio	ratio	NOUN
ijtc-959	76	8	of	of	ADP
ijtc-959	76	9	va	va	PROPN
ijtc-959	76	10	to	to	ADP
ijtc-959	76	11	ce	ce	PROPN
ijtc-959	76	12	,	,	PUNCT
ijtc-959	76	13	allows	allow	VERB
ijtc-959	76	14	for	for	ADP
ijtc-959	76	15	the	the	DET
ijtc-959	76	16	computation	computation	NOUN
ijtc-959	76	17	of	of	ADP
ijtc-959	76	18	vaca	vaca	PROPN
ijtc-959	76	19	as	as	SCONJ
ijtc-959	76	20	follows	follow	VERB
ijtc-959	76	21	:	:	PUNCT
ijtc-959	76	22	vaca	vaca	PROPN
ijtc-959	76	23	=	=	PROPN
ijtc-959	76	24	va	va	PROPN
ijtc-959	76	25	/	/	SYM
ijtc-959	76	26	ce	ce	PROPN
ijtc-959	77	1	where	where	SCONJ
ijtc-959	77	2	:	:	PUNCT
ijtc-959	77	3	vaca	vaca	PROPN
ijtc-959	77	4	symbolizes	symbolize	VERB
ijtc-959	77	5	the	the	DET
ijtc-959	77	6	value	value	NOUN
ijtc-959	77	7	added	add	VERB
ijtc-959	77	8	to	to	ADP
ijtc-959	77	9	capital	capital	NOUN
ijtc-959	77	10	employed	employ	VERB
ijtc-959	77	11	,	,	PUNCT
ijtc-959	77	12	va	va	PROPN
ijtc-959	77	13	represents	represent	VERB
ijtc-959	77	14	the	the	DET
ijtc-959	77	15	value	value	NOUN
ijtc-959	77	16	added	add	VERB
ijtc-959	77	17	,	,	PUNCT
ijtc-959	77	18	ce	ce	PROPN
ijtc-959	77	19	corresponds	correspond	VERB
ijtc-959	77	20	to	to	ADP
ijtc-959	77	21	capital	capital	NOUN
ijtc-959	77	22	employed	employ	VERB
ijtc-959	77	23	,	,	PUNCT
ijtc-959	77	24	defined	define	VERB
ijtc-959	77	25	as	as	ADP
ijtc-959	77	26	the	the	DET
ijtc-959	77	27	total	total	ADJ
ijtc-959	77	28	equity	equity	NOUN
ijtc-959	77	29	and	and	CCONJ
ijtc-959	77	30	net	net	ADJ
ijtc-959	77	31	profit	profit	NOUN
ijtc-959	77	32	.	.	PUNCT
ijtc-959	78	1	5	5	X
ijtc-959	78	2	.	.	X
ijtc-959	78	3	determination	determination	NOUN
ijtc-959	78	4	of	of	ADP
ijtc-959	78	5	value	value	NOUN
ijtc-959	78	6	added	add	VERB
ijtc-959	78	7	intellectual	intellectual	ADJ
ijtc-959	78	8	coefficient	coefficient	NOUN
ijtc-959	78	9	(	(	PUNCT
ijtc-959	78	10	vaic	vaic	ADJ
ijtc-959	78	11	™	™	ADJ
ijtc-959	78	12	)	)	PUNCT
ijtc-959	78	13	the	the	DET
ijtc-959	78	14	value	value	NOUN
ijtc-959	78	15	added	add	VERB
ijtc-959	78	16	intellectual	intellectual	ADJ
ijtc-959	78	17	coefficient	coefficient	NOUN
ijtc-959	78	18	(	(	PUNCT
ijtc-959	78	19	vaic	vaic	ADJ
ijtc-959	78	20	™	™	NOUN
ijtc-959	78	21	)	)	PUNCT
ijtc-959	78	22	serves	serve	VERB
ijtc-959	78	23	as	as	ADP
ijtc-959	78	24	an	an	DET
ijtc-959	78	25	indicator	indicator	NOUN
ijtc-959	78	26	of	of	ADP
ijtc-959	78	27	an	an	DET
ijtc-959	78	28	organization	organization	NOUN
ijtc-959	78	29	's	's	PART
ijtc-959	78	30	intellectual	intellectual	ADJ
ijtc-959	78	31	capacity	capacity	NOUN
ijtc-959	78	32	and	and	CCONJ
ijtc-959	78	33	can	can	AUX
ijtc-959	78	34	be	be	AUX
ijtc-959	78	35	considered	consider	VERB
ijtc-959	78	36	a	a	DET
ijtc-959	78	37	business	business	NOUN
ijtc-959	78	38	performance	performance	NOUN
ijtc-959	78	39	indicator	indicator	NOUN
ijtc-959	78	40	(	(	PUNCT
ijtc-959	78	41	bpi	bpi	PROPN
ijtc-959	78	42	)	)	PUNCT
ijtc-959	78	43	.	.	PUNCT
ijtc-959	79	1	it	it	PRON
ijtc-959	79	2	encompasses	encompass	VERB
ijtc-959	79	3	the	the	DET
ijtc-959	79	4	amalgamation	amalgamation	NOUN
ijtc-959	79	5	of	of	ADP
ijtc-959	79	6	the	the	DET
ijtc-959	79	7	three	three	NUM
ijtc-959	79	8	preceding	precede	VERB
ijtc-959	79	9	components	component	NOUN
ijtc-959	79	10	,	,	PUNCT
ijtc-959	79	11	namely	namely	ADV
ijtc-959	79	12	vaca	vaca	PROPN
ijtc-959	79	13	,	,	PUNCT
ijtc-959	79	14	vahu	vahu	NOUN
ijtc-959	79	15	,	,	PUNCT
ijtc-959	79	16	and	and	CCONJ
ijtc-959	79	17	stva	stva	NOUN
ijtc-959	79	18	:	:	PUNCT
ijtc-959	79	19	vaic	vaic	ADJ
ijtc-959	79	20	™	™	ADJ
ijtc-959	79	21	=	=	SYM
ijtc-959	79	22	vaca	vaca	NOUN
ijtc-959	79	23	+	+	CCONJ
ijtc-959	79	24	vahu	vahu	NOUN
ijtc-959	79	25	+	+	CCONJ
ijtc-959	79	26	stva	stva	NOUN
ijtc-959	79	27	2	2	NUM
ijtc-959	79	28	)	)	PUNCT
ijtc-959	79	29	capital	capital	NOUN
ijtc-959	79	30	structure	structure	NOUN
ijtc-959	79	31	:	:	PUNCT
ijtc-959	79	32	capital	capital	NOUN
ijtc-959	79	33	structure	structure	NOUN
ijtc-959	79	34	,	,	PUNCT
ijtc-959	79	35	as	as	SCONJ
ijtc-959	79	36	elucidated	elucidate	VERB
ijtc-959	79	37	by	by	ADP
ijtc-959	79	38	harjito	harjito	PROPN
ijtc-959	79	39	and	and	CCONJ
ijtc-959	79	40	martono	martono	NOUN
ijtc-959	79	41	in	in	ADP
ijtc-959	79	42	2014	2014	NUM
ijtc-959	79	43	,	,	PUNCT
ijtc-959	79	44	pertains	pertain	VERB
ijtc-959	79	45	to	to	ADP
ijtc-959	79	46	the	the	DET
ijtc-959	79	47	composition	composition	NOUN
ijtc-959	79	48	of	of	ADP
ijtc-959	79	49	a	a	DET
ijtc-959	79	50	company	company	NOUN
ijtc-959	79	51	's	's	PART
ijtc-959	79	52	financial	financial	ADJ
ijtc-959	79	53	resources	resource	NOUN
ijtc-959	79	54	,	,	PUNCT
ijtc-959	79	55	specifically	specifically	ADV
ijtc-959	79	56	the	the	DET
ijtc-959	79	57	proportion	proportion	NOUN
ijtc-959	79	58	of	of	ADP
ijtc-959	79	59	total	total	ADJ
ijtc-959	79	60	debt	debt	NOUN
ijtc-959	79	61	in	in	ADP
ijtc-959	79	62	comparison	comparison	NOUN
ijtc-959	79	63	to	to	ADP
ijtc-959	79	64	equity	equity	NOUN
ijtc-959	79	65	.	.	PUNCT
ijtc-959	80	1	this	this	DET
ijtc-959	80	2	ratio	ratio	NOUN
ijtc-959	80	3	signifies	signify	VERB
ijtc-959	80	4	the	the	DET
ijtc-959	80	5	equilibrium	equilibrium	NOUN
ijtc-959	80	6	or	or	CCONJ
ijtc-959	80	7	relationship	relationship	NOUN
ijtc-959	80	8	between	between	ADP
ijtc-959	80	9	the	the	DET
ijtc-959	80	10	company	company	NOUN
ijtc-959	80	11	's	's	PART
ijtc-959	80	12	long	long	ADJ
ijtc-959	80	13	-	-	PUNCT
ijtc-959	80	14	term	term	NOUN
ijtc-959	80	15	financial	financial	ADJ
ijtc-959	80	16	liabilities	liability	NOUN
ijtc-959	80	17	and	and	CCONJ
ijtc-959	80	18	its	its	PRON
ijtc-959	80	19	equity	equity	NOUN
ijtc-959	80	20	.	.	PUNCT
ijtc-959	81	1	the	the	DET
ijtc-959	81	2	calculation	calculation	NOUN
ijtc-959	81	3	of	of	ADP
ijtc-959	81	4	this	this	DET
ijtc-959	81	5	ratio	ratio	NOUN
ijtc-959	81	6	can	can	AUX
ijtc-959	81	7	be	be	AUX
ijtc-959	81	8	achieved	achieve	VERB
ijtc-959	81	9	through	through	ADP
ijtc-959	81	10	the	the	DET
ijtc-959	81	11	application	application	NOUN
ijtc-959	81	12	of	of	ADP
ijtc-959	81	13	the	the	DET
ijtc-959	81	14	subsequent	subsequent	ADJ
ijtc-959	81	15	formula	formula	NOUN
ijtc-959	81	16	:	:	PUNCT
ijtc-959	81	17	der	der	NOUN
ijtc-959	81	18	=	=	SYM
ijtc-959	81	19	(	(	PUNCT
ijtc-959	81	20	total	total	ADJ
ijtc-959	81	21	liabilities	liability	NOUN
ijtc-959	81	22	)	)	PUNCT
ijtc-959	81	23	/	/	PUNCT
ijtc-959	82	1	(	(	PUNCT
ijtc-959	82	2	total	total	ADJ
ijtc-959	82	3	equity	equity	NOUN
ijtc-959	82	4	)	)	PUNCT
ijtc-959	82	5	×	×	NOUN
ijtc-959	82	6	100	100	NUM
ijtc-959	82	7	population	population	NOUN
ijtc-959	82	8	:	:	PUNCT
ijtc-959	82	9	the	the	DET
ijtc-959	82	10	scope	scope	NOUN
ijtc-959	82	11	of	of	ADP
ijtc-959	82	12	the	the	DET
ijtc-959	82	13	study	study	NOUN
ijtc-959	82	14	encompasses	encompass	VERB
ijtc-959	82	15	all	all	DET
ijtc-959	82	16	banking	banking	NOUN
ijtc-959	82	17	institutions	institution	NOUN
ijtc-959	82	18	that	that	PRON
ijtc-959	82	19	were	be	AUX
ijtc-959	82	20	publicly	publicly	ADV
ijtc-959	82	21	traded	trade	VERB
ijtc-959	82	22	on	on	ADP
ijtc-959	82	23	the	the	DET
ijtc-959	82	24	indonesia	indonesia	PROPN
ijtc-959	82	25	stock	stock	PROPN
ijtc-959	82	26	exchange	exchange	PROPN
ijtc-959	82	27	during	during	ADP
ijtc-959	82	28	the	the	DET
ijtc-959	82	29	timeframe	timeframe	NOUN
ijtc-959	82	30	spanning	span	VERB
ijtc-959	82	31	from	from	ADP
ijtc-959	82	32	2018	2018	NUM
ijtc-959	82	33	to	to	ADP
ijtc-959	82	34	2022	2022	NUM
ijtc-959	82	35	.	.	PUNCT
ijtc-959	83	1	the	the	DET
ijtc-959	83	2	requisite	requisite	ADJ
ijtc-959	83	3	information	information	NOUN
ijtc-959	83	4	regarding	regard	VERB
ijtc-959	83	5	these	these	DET
ijtc-959	83	6	entities	entity	NOUN
ijtc-959	83	7	is	be	AUX
ijtc-959	83	8	accessible	accessible	ADJ
ijtc-959	83	9	on	on	ADP
ijtc-959	83	10	the	the	DET
ijtc-959	83	11	official	official	ADJ
ijtc-959	83	12	website	website	NOUN
ijtc-959	83	13	,	,	PUNCT
ijtc-959	83	14	www.idx.co.id	www.idx.co.id	PROPN
ijtc-959	83	15	.	.	PUNCT
ijtc-959	84	1	the	the	DET
ijtc-959	84	2	process	process	NOUN
ijtc-959	84	3	of	of	ADP
ijtc-959	84	4	selecting	select	VERB
ijtc-959	84	5	the	the	DET
ijtc-959	84	6	sample	sample	NOUN
ijtc-959	84	7	for	for	ADP
ijtc-959	84	8	this	this	DET
ijtc-959	84	9	research	research	NOUN
ijtc-959	84	10	adhered	adhere	VERB
ijtc-959	84	11	to	to	ADP
ijtc-959	84	12	a	a	DET
ijtc-959	84	13	purposive	purposive	ADJ
ijtc-959	84	14	sampling	sampling	NOUN
ijtc-959	84	15	approach	approach	NOUN
ijtc-959	84	16	,	,	PUNCT
ijtc-959	84	17	guided	guide	VERB
ijtc-959	84	18	by	by	ADP
ijtc-959	84	19	specific	specific	ADJ
ijtc-959	84	20	criteria	criterion	NOUN
ijtc-959	84	21	,	,	PUNCT
ijtc-959	84	22	which	which	PRON
ijtc-959	84	23	encompassed	encompass	VERB
ijtc-959	84	24	the	the	DET
ijtc-959	84	25	following	following	NOUN
ijtc-959	84	26	:	:	PUNCT
ijtc-959	85	1	1	1	X
ijtc-959	85	2	.	.	PUNCT
ijtc-959	85	3	the	the	DET
ijtc-959	85	4	inclusion	inclusion	NOUN
ijtc-959	85	5	of	of	ADP
ijtc-959	85	6	banking	banking	NOUN
ijtc-959	85	7	companies	company	NOUN
ijtc-959	85	8	that	that	PRON
ijtc-959	85	9	maintained	maintain	VERB
ijtc-959	85	10	their	their	PRON
ijtc-959	85	11	listing	listing	NOUN
ijtc-959	85	12	on	on	ADP
ijtc-959	85	13	the	the	DET
ijtc-959	85	14	indonesia	indonesia	PROPN
ijtc-959	85	15	stock	stock	PROPN
ijtc-959	85	16	exchange	exchange	PROPN
ijtc-959	85	17	for	for	ADP
ijtc-959	85	18	the	the	DET
ijtc-959	85	19	entire	entire	ADJ
ijtc-959	85	20	duration	duration	NOUN
ijtc-959	85	21	from	from	ADP
ijtc-959	85	22	2018	2018	NUM
ijtc-959	85	23	to	to	ADP
ijtc-959	85	24	2022	2022	NUM
ijtc-959	85	25	.	.	PUNCT
ijtc-959	86	1	2	2	X
ijtc-959	86	2	.	.	X
ijtc-959	86	3	the	the	DET
ijtc-959	86	4	availability	availability	NOUN
ijtc-959	86	5	of	of	ADP
ijtc-959	86	6	audited	audit	VERB
ijtc-959	86	7	financial	financial	ADJ
ijtc-959	86	8	statements	statement	NOUN
ijtc-959	86	9	and	and	CCONJ
ijtc-959	86	10	annual	annual	ADJ
ijtc-959	86	11	reports	report	NOUN
ijtc-959	86	12	for	for	ADP
ijtc-959	86	13	the	the	DET
ijtc-959	86	14	years	year	NOUN
ijtc-959	86	15	2018	2018	NUM
ijtc-959	86	16	to	to	ADP
ijtc-959	86	17	2022	2022	NUM
ijtc-959	86	18	on	on	ADP
ijtc-959	86	19	either	either	CCONJ
ijtc-959	86	20	the	the	DET
ijtc-959	86	21	official	official	ADJ
ijtc-959	86	22	company	company	NOUN
ijtc-959	86	23	website	website	NOUN
ijtc-959	86	24	or	or	CCONJ
ijtc-959	86	25	the	the	DET
ijtc-959	86	26	indonesia	indonesia	PROPN
ijtc-959	86	27	stock	stock	PROPN
ijtc-959	86	28	exchange	exchange	PROPN
ijtc-959	86	29	's	's	PART
ijtc-959	86	30	platform	platform	NOUN
ijtc-959	86	31	,	,	PUNCT
ijtc-959	86	32	ensuring	ensure	VERB
ijtc-959	86	33	accessibility	accessibility	NOUN
ijtc-959	86	34	to	to	ADP
ijtc-959	86	35	the	the	DET
ijtc-959	86	36	necessary	necessary	ADJ
ijtc-959	86	37	data	datum	NOUN
ijtc-959	86	38	for	for	ADP
ijtc-959	86	39	the	the	DET
ijtc-959	86	40	study	study	NOUN
ijtc-959	86	41	.	.	PUNCT
ijtc-959	87	1	3	3	X
ijtc-959	87	2	.	.	X
ijtc-959	87	3	ongoing	ongoing	ADJ
ijtc-959	87	4	listing	list	VERB
ijtc-959	87	5	status	status	NOUN
ijtc-959	87	6	without	without	ADP
ijtc-959	87	7	delisting	delist	VERB
ijtc-959	87	8	while	while	SCONJ
ijtc-959	87	9	publishing	publish	VERB
ijtc-959	87	10	financial	financial	ADJ
ijtc-959	87	11	statements	statement	NOUN
ijtc-959	87	12	from	from	ADP
ijtc-959	87	13	2018	2018	NUM
ijtc-959	87	14	to	to	ADP
ijtc-959	87	15	2022	2022	NUM
ijtc-959	87	16	.	.	PUNCT
ijtc-959	88	1	4	4	X
ijtc-959	88	2	.	.	X
ijtc-959	88	3	provision	provision	NOUN
ijtc-959	88	4	of	of	ADP
ijtc-959	88	5	complete	complete	ADJ
ijtc-959	88	6	data	datum	NOUN
ijtc-959	88	7	required	require	VERB
ijtc-959	88	8	for	for	ADP
ijtc-959	88	9	the	the	DET
ijtc-959	88	10	period	period	NOUN
ijtc-959	88	11	from	from	ADP
ijtc-959	88	12	2018	2018	NUM
ijtc-959	88	13	to	to	ADP
ijtc-959	88	14	2022	2022	NUM
ijtc-959	88	15	.	.	PUNCT
ijtc-959	89	1	5	5	NUM
ijtc-959	89	2	.	.	X
ijtc-959	89	3	present	present	ADJ
ijtc-959	89	4	financial	financial	ADJ
ijtc-959	89	5	reports	report	NOUN
ijtc-959	89	6	using	use	VERB
ijtc-959	89	7	rupiah	rupiah	NOUN
ijtc-959	89	8	currency	currency	NOUN
ijtc-959	89	9	.	.	PUNCT
ijtc-959	90	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	90	2	the	the	DET
ijtc-959	90	3	influence	influence	NOUN
ijtc-959	90	4	of	of	ADP
ijtc-959	90	5	intellectual	intellectual	ADJ
ijtc-959	90	6	capital	capital	NOUN
ijtc-959	90	7	,	,	PUNCT
ijtc-959	90	8	and	and	CCONJ
ijtc-959	90	9	capital	capital	NOUN
ijtc-959	90	10	structure	structure	NOUN
ijtc-959	90	11	on	on	ADP
ijtc-959	90	12	financial	financial	ADJ
ijtc-959	90	13	performance	performance	NOUN
ijtc-959	90	14	ikbal	ikbal	ADJ
ijtc-959	90	15	and	and	CCONJ
ijtc-959	90	16	abdullah	abdullah	PROPN
ijtc-959	90	17	919	919	NUM
ijtc-959	90	18	|	|	CCONJ
ijtc-959	90	19	ilomata	ilomata	PROPN
ijtc-959	90	20	international	international	ADJ
ijtc-959	90	21	journal	journal	NOUN
ijtc-959	90	22	of	of	ADP
ijtc-959	90	23	tax	tax	PROPN
ijtc-959	90	24	&	&	CCONJ
ijtc-959	90	25	accounting	accounting	PROPN
ijtc-959	90	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	90	27	result	result	NOUN
ijtc-959	90	28	and	and	CCONJ
ijtc-959	90	29	discussion	discussion	NOUN
ijtc-959	90	30	descriptive	descriptive	ADJ
ijtc-959	90	31	statistical	statistical	ADJ
ijtc-959	90	32	analysis	analysis	NOUN
ijtc-959	90	33	table	table	NOUN
ijtc-959	90	34	1	1	NUM
ijtc-959	90	35	.	.	PUNCT
ijtc-959	90	36	descriptive	descriptive	ADJ
ijtc-959	90	37	statistic	statistic	ADJ
ijtc-959	90	38	descriptive	descriptive	ADJ
ijtc-959	90	39	statistics	statistic	NOUN
ijtc-959	90	40	n	n	PRON
ijtc-959	90	41	minimum	minimum	ADJ
ijtc-959	90	42	maximum	maximum	ADJ
ijtc-959	90	43	mean	mean	ADJ
ijtc-959	90	44	std	std	NOUN
ijtc-959	90	45	.	.	PUNCT
ijtc-959	90	46	deviation	deviation	NOUN
ijtc-959	90	47	roe	roe	NOUN
ijtc-959	90	48	180	180	NUM
ijtc-959	90	49	-95.00	-95.00	PROPN
ijtc-959	90	50	23.00	23.00	NUM
ijtc-959	90	51	1.8278	1.8278	NUM
ijtc-959	90	52	17.86818	17.86818	NUM
ijtc-959	90	53	vaic	vaic	ADV
ijtc-959	90	54	180	180	NUM
ijtc-959	90	55	-677.00	-677.00	PROPN
ijtc-959	90	56	648.00	648.00	NUM
ijtc-959	90	57	180.4833	180.4833	NUM
ijtc-959	90	58	183.21534	183.21534	NUM
ijtc-959	90	59	der	der	NOUN
ijtc-959	91	1	180	180	NUM
ijtc-959	91	2	6.00	6.00	NUM
ijtc-959	91	3	969.00	969.00	NUM
ijtc-959	91	4	411.3111	411.3111	NUM
ijtc-959	91	5	238.49318	238.49318	NUM
ijtc-959	91	6	valid	valid	ADJ
ijtc-959	91	7	n	n	CCONJ
ijtc-959	91	8	(	(	PUNCT
ijtc-959	91	9	listwise	listwise	PROPN
ijtc-959	91	10	)	)	PUNCT
ijtc-959	91	11	180	180	NUM
ijtc-959	91	12	the	the	DET
ijtc-959	91	13	findings	finding	NOUN
ijtc-959	91	14	from	from	ADP
ijtc-959	91	15	the	the	DET
ijtc-959	91	16	computation	computation	NOUN
ijtc-959	91	17	of	of	ADP
ijtc-959	91	18	descriptive	descriptive	ADJ
ijtc-959	91	19	statistical	statistical	ADJ
ijtc-959	91	20	data	datum	NOUN
ijtc-959	91	21	are	be	AUX
ijtc-959	91	22	succinctly	succinctly	ADV
ijtc-959	91	23	summarized	summarize	VERB
ijtc-959	91	24	in	in	ADP
ijtc-959	91	25	table	table	NOUN
ijtc-959	91	26	1	1	NUM
ijtc-959	91	27	.	.	PUNCT
ijtc-959	92	1	as	as	ADP
ijtc-959	92	2	per	per	ADP
ijtc-959	92	3	the	the	DET
ijtc-959	92	4	information	information	NOUN
ijtc-959	92	5	presented	present	VERB
ijtc-959	92	6	in	in	ADP
ijtc-959	92	7	table	table	NOUN
ijtc-959	92	8	1	1	NUM
ijtc-959	92	9	,	,	PUNCT
ijtc-959	92	10	the	the	DET
ijtc-959	92	11	evaluation	evaluation	NOUN
ijtc-959	92	12	of	of	ADP
ijtc-959	92	13	financial	financial	ADJ
ijtc-959	92	14	performance	performance	NOUN
ijtc-959	92	15	,	,	PUNCT
ijtc-959	92	16	conducted	conduct	VERB
ijtc-959	92	17	through	through	ADP
ijtc-959	92	18	the	the	DET
ijtc-959	92	19	return	return	NOUN
ijtc-959	92	20	on	on	ADP
ijtc-959	92	21	equity	equity	NOUN
ijtc-959	92	22	(	(	PUNCT
ijtc-959	92	23	roe	roe	NOUN
ijtc-959	92	24	)	)	PUNCT
ijtc-959	92	25	method	method	NOUN
ijtc-959	92	26	,	,	PUNCT
ijtc-959	92	27	indicates	indicate	VERB
ijtc-959	92	28	a	a	DET
ijtc-959	92	29	range	range	NOUN
ijtc-959	92	30	spanning	span	VERB
ijtc-959	92	31	from	from	ADP
ijtc-959	92	32	a	a	DET
ijtc-959	92	33	minimum	minimum	NOUN
ijtc-959	92	34	of	of	ADP
ijtc-959	92	35	-95.00	-95.00	PROPN
ijtc-959	92	36	to	to	ADP
ijtc-959	92	37	a	a	DET
ijtc-959	92	38	maximum	maximum	NOUN
ijtc-959	92	39	of	of	ADP
ijtc-959	92	40	23.00	23.00	NUM
ijtc-959	92	41	.	.	PUNCT
ijtc-959	93	1	the	the	DET
ijtc-959	93	2	mean	mean	ADJ
ijtc-959	93	3	roe	roe	NOUN
ijtc-959	93	4	is	be	AUX
ijtc-959	93	5	1.8278	1.8278	NUM
ijtc-959	93	6	,	,	PUNCT
ijtc-959	93	7	accompanied	accompany	VERB
ijtc-959	93	8	by	by	ADP
ijtc-959	93	9	a	a	DET
ijtc-959	93	10	standard	standard	ADJ
ijtc-959	93	11	deviation	deviation	NOUN
ijtc-959	93	12	of	of	ADP
ijtc-959	93	13	17.86818	17.86818	NUM
ijtc-959	93	14	.	.	PUNCT
ijtc-959	94	1	furthermore	furthermore	ADV
ijtc-959	94	2	,	,	PUNCT
ijtc-959	94	3	the	the	DET
ijtc-959	94	4	analysis	analysis	NOUN
ijtc-959	94	5	of	of	ADP
ijtc-959	94	6	value	value	NOUN
ijtc-959	94	7	-	-	PUNCT
ijtc-959	94	8	added	add	VERB
ijtc-959	94	9	intellectual	intellectual	ADJ
ijtc-959	94	10	capital	capital	NOUN
ijtc-959	94	11	(	(	PUNCT
ijtc-959	94	12	vaic	vaic	ADV
ijtc-959	94	13	™	™	NOUN
ijtc-959	94	14	)	)	PUNCT
ijtc-959	94	15	discloses	disclose	VERB
ijtc-959	94	16	a	a	DET
ijtc-959	94	17	diverse	diverse	ADJ
ijtc-959	94	18	spectrum	spectrum	NOUN
ijtc-959	94	19	,	,	PUNCT
ijtc-959	94	20	with	with	ADP
ijtc-959	94	21	a	a	DET
ijtc-959	94	22	minimum	minimum	ADJ
ijtc-959	94	23	value	value	NOUN
ijtc-959	94	24	of	of	ADP
ijtc-959	94	25	-677.00	-677.00	PROPN
ijtc-959	94	26	and	and	CCONJ
ijtc-959	94	27	a	a	DET
ijtc-959	94	28	maximum	maximum	ADJ
ijtc-959	94	29	value	value	NOUN
ijtc-959	94	30	of	of	ADP
ijtc-959	94	31	648.00	648.00	NUM
ijtc-959	94	32	.	.	PUNCT
ijtc-959	95	1	the	the	DET
ijtc-959	95	2	average	average	ADJ
ijtc-959	95	3	vaic	vaic	ADJ
ijtc-959	95	4	™	™	NOUN
ijtc-959	95	5	is	be	AUX
ijtc-959	95	6	computed	compute	VERB
ijtc-959	95	7	to	to	PART
ijtc-959	95	8	be	be	AUX
ijtc-959	95	9	180.4833	180.4833	NUM
ijtc-959	95	10	,	,	PUNCT
ijtc-959	95	11	and	and	CCONJ
ijtc-959	95	12	the	the	DET
ijtc-959	95	13	standard	standard	ADJ
ijtc-959	95	14	deviation	deviation	NOUN
ijtc-959	95	15	is	be	AUX
ijtc-959	95	16	reported	report	VERB
ijtc-959	95	17	at	at	ADP
ijtc-959	95	18	183.21534	183.21534	NUM
ijtc-959	95	19	.	.	PUNCT
ijtc-959	96	1	regarding	regard	VERB
ijtc-959	96	2	the	the	DET
ijtc-959	96	3	examination	examination	NOUN
ijtc-959	96	4	of	of	ADP
ijtc-959	96	5	capital	capital	NOUN
ijtc-959	96	6	structure	structure	NOUN
ijtc-959	96	7	,	,	PUNCT
ijtc-959	96	8	which	which	PRON
ijtc-959	96	9	is	be	AUX
ijtc-959	96	10	derived	derive	VERB
ijtc-959	96	11	using	use	VERB
ijtc-959	96	12	the	the	DET
ijtc-959	96	13	debt	debt	NOUN
ijtc-959	96	14	-	-	PUNCT
ijtc-959	96	15	toequity	toequity	NOUN
ijtc-959	96	16	ratio	ratio	NOUN
ijtc-959	96	17	(	(	PUNCT
ijtc-959	96	18	der	der	NOUN
ijtc-959	96	19	)	)	PUNCT
ijtc-959	96	20	,	,	PUNCT
ijtc-959	96	21	the	the	DET
ijtc-959	96	22	recorded	record	VERB
ijtc-959	96	23	values	value	NOUN
ijtc-959	96	24	span	span	VERB
ijtc-959	96	25	from	from	ADP
ijtc-959	96	26	a	a	DET
ijtc-959	96	27	minimum	minimum	NOUN
ijtc-959	96	28	of	of	ADP
ijtc-959	96	29	6.00	6.00	NUM
ijtc-959	96	30	to	to	ADP
ijtc-959	96	31	a	a	DET
ijtc-959	96	32	maximum	maximum	NOUN
ijtc-959	96	33	of	of	ADP
ijtc-959	96	34	969.00	969.00	NUM
ijtc-959	96	35	.	.	PUNCT
ijtc-959	97	1	the	the	DET
ijtc-959	97	2	mean	mean	ADJ
ijtc-959	97	3	der	der	NOUN
ijtc-959	97	4	stands	stand	VERB
ijtc-959	97	5	at	at	ADP
ijtc-959	97	6	411.3111	411.3111	NUM
ijtc-959	97	7	,	,	PUNCT
ijtc-959	97	8	and	and	CCONJ
ijtc-959	97	9	the	the	DET
ijtc-959	97	10	standard	standard	ADJ
ijtc-959	97	11	deviation	deviation	NOUN
ijtc-959	97	12	is	be	AUX
ijtc-959	97	13	documented	document	VERB
ijtc-959	97	14	as	as	ADP
ijtc-959	97	15	238.49318	238.49318	NUM
ijtc-959	97	16	.	.	PUNCT
ijtc-959	98	1	in	in	ADP
ijtc-959	98	2	response	response	NOUN
ijtc-959	98	3	to	to	ADP
ijtc-959	98	4	the	the	DET
ijtc-959	98	5	non	non	ADJ
ijtc-959	98	6	-	-	ADJ
ijtc-959	98	7	normal	normal	ADJ
ijtc-959	98	8	distribution	distribution	NOUN
ijtc-959	98	9	of	of	ADP
ijtc-959	98	10	the	the	DET
ijtc-959	98	11	data	datum	NOUN
ijtc-959	98	12	,	,	PUNCT
ijtc-959	98	13	this	this	DET
ijtc-959	98	14	study	study	NOUN
ijtc-959	98	15	adhered	adhere	VERB
ijtc-959	98	16	to	to	ADP
ijtc-959	98	17	the	the	DET
ijtc-959	98	18	central	central	ADJ
ijtc-959	98	19	limit	limit	NOUN
ijtc-959	98	20	theorem	theorem	NOUN
ijtc-959	98	21	's	's	PART
ijtc-959	98	22	assumption	assumption	NOUN
ijtc-959	98	23	,	,	PUNCT
ijtc-959	98	24	which	which	PRON
ijtc-959	98	25	posits	posit	VERB
ijtc-959	98	26	that	that	SCONJ
ijtc-959	98	27	for	for	ADP
ijtc-959	98	28	sufficiently	sufficiently	ADV
ijtc-959	98	29	large	large	ADJ
ijtc-959	98	30	samples	sample	NOUN
ijtc-959	98	31	,	,	PUNCT
ijtc-959	98	32	especially	especially	ADV
ijtc-959	98	33	those	those	PRON
ijtc-959	98	34	exceeding	exceed	VERB
ijtc-959	98	35	30	30	NUM
ijtc-959	98	36	(	(	PUNCT
ijtc-959	98	37	n>30	n>30	NUM
ijtc-959	98	38	)	)	PUNCT
ijtc-959	98	39	,	,	PUNCT
ijtc-959	98	40	the	the	DET
ijtc-959	98	41	sample	sample	NOUN
ijtc-959	98	42	distribution	distribution	NOUN
ijtc-959	98	43	approximates	approximate	VERB
ijtc-959	98	44	a	a	DET
ijtc-959	98	45	normal	normal	ADJ
ijtc-959	98	46	distribution	distribution	NOUN
ijtc-959	98	47	.	.	PUNCT
ijtc-959	99	1	this	this	PRON
ijtc-959	99	2	signifies	signify	VERB
ijtc-959	99	3	that	that	SCONJ
ijtc-959	99	4	while	while	SCONJ
ijtc-959	99	5	the	the	DET
ijtc-959	99	6	tests	test	NOUN
ijtc-959	99	7	initially	initially	ADV
ijtc-959	99	8	indicated	indicate	VERB
ijtc-959	99	9	non	non	ADJ
ijtc-959	99	10	-	-	ADJ
ijtc-959	99	11	normal	normal	ADJ
ijtc-959	99	12	data	datum	NOUN
ijtc-959	99	13	distribution	distribution	NOUN
ijtc-959	99	14	,	,	PUNCT
ijtc-959	99	15	the	the	DET
ijtc-959	99	16	sample	sample	NOUN
ijtc-959	99	17	size	size	NOUN
ijtc-959	99	18	in	in	ADP
ijtc-959	99	19	this	this	DET
ijtc-959	99	20	study	study	NOUN
ijtc-959	99	21	surpasses	surpass	VERB
ijtc-959	99	22	30	30	NUM
ijtc-959	99	23	(	(	PUNCT
ijtc-959	99	24	n>30	n>30	NUM
ijtc-959	99	25	)	)	PUNCT
ijtc-959	99	26	,	,	PUNCT
ijtc-959	99	27	thereby	thereby	ADV
ijtc-959	99	28	warranting	warrant	VERB
ijtc-959	99	29	the	the	DET
ijtc-959	99	30	assumption	assumption	NOUN
ijtc-959	99	31	of	of	ADP
ijtc-959	99	32	normal	normal	ADJ
ijtc-959	99	33	data	datum	NOUN
ijtc-959	99	34	distribution	distribution	NOUN
ijtc-959	99	35	.	.	PUNCT
ijtc-959	100	1	consequently	consequently	ADV
ijtc-959	100	2	,	,	PUNCT
ijtc-959	100	3	the	the	DET
ijtc-959	100	4	data	datum	NOUN
ijtc-959	100	5	in	in	ADP
ijtc-959	100	6	this	this	DET
ijtc-959	100	7	study	study	NOUN
ijtc-959	100	8	is	be	AUX
ijtc-959	100	9	considered	consider	VERB
ijtc-959	100	10	to	to	PART
ijtc-959	100	11	be	be	AUX
ijtc-959	100	12	normally	normally	ADV
ijtc-959	100	13	distributed	distribute	VERB
ijtc-959	100	14	.	.	PUNCT
ijtc-959	101	1	normality	normality	NOUN
ijtc-959	101	2	test	test	NOUN
ijtc-959	101	3	table	table	NOUN
ijtc-959	101	4	2	2	NUM
ijtc-959	101	5	.	.	PUNCT
ijtc-959	101	6	normality	normality	NOUN
ijtc-959	101	7	test	test	NOUN
ijtc-959	101	8	result	result	VERB
ijtc-959	101	9	one	one	NUM
ijtc-959	101	10	-	-	PUNCT
ijtc-959	101	11	sample	sample	NOUN
ijtc-959	101	12	kolmogorov	kolmogorov	ADJ
ijtc-959	101	13	-	-	PUNCT
ijtc-959	101	14	smirnov	smirnov	ADJ
ijtc-959	101	15	test	test	NOUN
ijtc-959	101	16	unstandardized	unstandardize	VERB
ijtc-959	101	17	residual	residual	ADJ
ijtc-959	101	18	n	n	CCONJ
ijtc-959	101	19	162	162	NUM
ijtc-959	101	20	normal	normal	ADJ
ijtc-959	101	21	parametersa	parametersa	NOUN
ijtc-959	101	22	,	,	PUNCT
ijtc-959	101	23	b	b	PROPN
ijtc-959	102	1	mean	mean	ADJ
ijtc-959	102	2	.0000000	.0000000	NUM
ijtc-959	103	1	std	std	NOUN
ijtc-959	103	2	.	.	PUNCT
ijtc-959	104	1	deviation	deviation	NOUN
ijtc-959	104	2	5.00355853	5.00355853	NUM
ijtc-959	104	3	most	most	ADV
ijtc-959	104	4	extreme	extreme	ADJ
ijtc-959	104	5	differences	difference	NOUN
ijtc-959	104	6	absolute	absolute	ADJ
ijtc-959	104	7	.084	.084	NUM
ijtc-959	104	8	positive	positive	ADJ
ijtc-959	104	9	.084	.084	NUM
ijtc-959	104	10	negative	negative	ADJ
ijtc-959	104	11	-.079	-.079	NOUN
ijtc-959	104	12	test	test	NOUN
ijtc-959	104	13	statistic	statistic	NOUN
ijtc-959	104	14	.084	.084	NUM
ijtc-959	105	1	asymp	asymp	PROPN
ijtc-959	105	2	.	.	PUNCT
ijtc-959	106	1	sig	sig	PROPN
ijtc-959	106	2	.	.	PUNCT
ijtc-959	107	1	(	(	PUNCT
ijtc-959	107	2	2	2	NUM
ijtc-959	107	3	-	-	PUNCT
ijtc-959	107	4	tailed	tailed	ADJ
ijtc-959	107	5	)	)	PUNCT
ijtc-959	108	1	.007c	.007c	PROPN
ijtc-959	108	2	a.	a.	NOUN
ijtc-959	108	3	test	test	NOUN
ijtc-959	108	4	distribution	distribution	NOUN
ijtc-959	108	5	is	be	AUX
ijtc-959	108	6	normal	normal	ADJ
ijtc-959	108	7	.	.	PUNCT
ijtc-959	109	1	b.	b.	PROPN
ijtc-959	109	2	calculated	calculate	VERB
ijtc-959	109	3	from	from	ADP
ijtc-959	109	4	data	data	PROPN
ijtc-959	109	5	.	.	PUNCT
ijtc-959	110	1	c.	c.	NOUN
ijtc-959	110	2	lilliefors	lilliefor	NOUN
ijtc-959	110	3	significance	significance	NOUN
ijtc-959	110	4	correction	correction	NOUN
ijtc-959	110	5	.	.	PUNCT
ijtc-959	111	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	111	2	the	the	DET
ijtc-959	111	3	influence	influence	NOUN
ijtc-959	111	4	of	of	ADP
ijtc-959	111	5	intellectual	intellectual	ADJ
ijtc-959	111	6	capital	capital	NOUN
ijtc-959	111	7	,	,	PUNCT
ijtc-959	111	8	and	and	CCONJ
ijtc-959	111	9	capital	capital	NOUN
ijtc-959	111	10	structure	structure	NOUN
ijtc-959	111	11	on	on	ADP
ijtc-959	111	12	financial	financial	ADJ
ijtc-959	111	13	performance	performance	NOUN
ijtc-959	111	14	ikbal	ikbal	ADJ
ijtc-959	111	15	and	and	CCONJ
ijtc-959	111	16	abdullah	abdullah	PROPN
ijtc-959	111	17	920	920	NUM
ijtc-959	111	18	|	|	ADV
ijtc-959	111	19	ilomata	ilomata	PROPN
ijtc-959	111	20	international	international	ADJ
ijtc-959	111	21	journal	journal	NOUN
ijtc-959	111	22	of	of	ADP
ijtc-959	111	23	tax	tax	PROPN
ijtc-959	111	24	&	&	CCONJ
ijtc-959	111	25	accounting	accounting	PROPN
ijtc-959	111	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	111	27	the	the	DET
ijtc-959	111	28	kolmogorov	kolmogorov	ADJ
ijtc-959	111	29	-	-	PUNCT
ijtc-959	111	30	smirnov	smirnov	NOUN
ijtc-959	111	31	(	(	PUNCT
ijtc-959	111	32	k	k	NOUN
ijtc-959	111	33	-	-	PUNCT
ijtc-959	111	34	s	s	NOUN
ijtc-959	111	35	)	)	PUNCT
ijtc-959	111	36	test	test	NOUN
ijtc-959	111	37	was	be	AUX
ijtc-959	111	38	employed	employ	VERB
ijtc-959	111	39	to	to	PART
ijtc-959	111	40	execute	execute	VERB
ijtc-959	111	41	assessments	assessment	NOUN
ijtc-959	111	42	for	for	ADP
ijtc-959	111	43	normality	normality	NOUN
ijtc-959	111	44	,	,	PUNCT
ijtc-959	111	45	and	and	CCONJ
ijtc-959	111	46	the	the	DET
ijtc-959	111	47	outcomes	outcome	NOUN
ijtc-959	111	48	are	be	AUX
ijtc-959	111	49	comprehensively	comprehensively	ADV
ijtc-959	111	50	documented	document	VERB
ijtc-959	111	51	in	in	ADP
ijtc-959	111	52	table	table	NOUN
ijtc-959	111	53	2	2	NUM
ijtc-959	111	54	.	.	PUNCT
ijtc-959	112	1	it	it	PRON
ijtc-959	112	2	is	be	AUX
ijtc-959	112	3	noteworthy	noteworthy	ADJ
ijtc-959	112	4	that	that	SCONJ
ijtc-959	112	5	the	the	DET
ijtc-959	112	6	asymp	asymp	NOUN
ijtc-959	112	7	.	.	PUNCT
ijtc-959	113	1	sig	sig	NOUN
ijtc-959	113	2	value	value	NOUN
ijtc-959	113	3	obtained	obtain	VERB
ijtc-959	113	4	from	from	ADP
ijtc-959	113	5	the	the	DET
ijtc-959	113	6	normality	normality	NOUN
ijtc-959	113	7	test	test	NOUN
ijtc-959	113	8	falls	fall	VERB
ijtc-959	113	9	below	below	ADP
ijtc-959	113	10	the	the	DET
ijtc-959	113	11	significance	significance	NOUN
ijtc-959	113	12	level	level	NOUN
ijtc-959	113	13	of	of	ADP
ijtc-959	113	14	0.05	0.05	NUM
ijtc-959	113	15	.	.	PUNCT
ijtc-959	114	1	this	this	DET
ijtc-959	114	2	observation	observation	NOUN
ijtc-959	114	3	serves	serve	VERB
ijtc-959	114	4	as	as	ADP
ijtc-959	114	5	a	a	DET
ijtc-959	114	6	strong	strong	ADJ
ijtc-959	114	7	indicator	indicator	NOUN
ijtc-959	114	8	that	that	SCONJ
ijtc-959	114	9	the	the	DET
ijtc-959	114	10	dataset	dataset	NOUN
ijtc-959	114	11	under	under	ADP
ijtc-959	114	12	investigation	investigation	NOUN
ijtc-959	114	13	does	do	AUX
ijtc-959	114	14	not	not	PART
ijtc-959	114	15	conform	conform	VERB
ijtc-959	114	16	to	to	ADP
ijtc-959	114	17	a	a	DET
ijtc-959	114	18	normal	normal	ADJ
ijtc-959	114	19	distribution	distribution	NOUN
ijtc-959	114	20	.	.	PUNCT
ijtc-959	115	1	consequently	consequently	ADV
ijtc-959	115	2	,	,	PUNCT
ijtc-959	115	3	proactive	proactive	ADJ
ijtc-959	115	4	measures	measure	NOUN
ijtc-959	115	5	were	be	AUX
ijtc-959	115	6	instigated	instigate	VERB
ijtc-959	115	7	to	to	PART
ijtc-959	115	8	rectify	rectify	VERB
ijtc-959	115	9	this	this	DET
ijtc-959	115	10	situation	situation	NOUN
ijtc-959	115	11	by	by	ADP
ijtc-959	115	12	engaging	engage	VERB
ijtc-959	115	13	in	in	ADP
ijtc-959	115	14	a	a	DET
ijtc-959	115	15	meticulous	meticulous	ADJ
ijtc-959	115	16	case	case	NOUN
ijtc-959	115	17	diagnosis	diagnosis	NOUN
ijtc-959	115	18	process	process	NOUN
ijtc-959	115	19	.	.	PUNCT
ijtc-959	116	1	this	this	DET
ijtc-959	116	2	procedure	procedure	NOUN
ijtc-959	116	3	entailed	entail	VERB
ijtc-959	116	4	the	the	DET
ijtc-959	116	5	meticulous	meticulous	ADJ
ijtc-959	116	6	identification	identification	NOUN
ijtc-959	116	7	and	and	CCONJ
ijtc-959	116	8	subsequent	subsequent	ADJ
ijtc-959	116	9	treatment	treatment	NOUN
ijtc-959	116	10	of	of	ADP
ijtc-959	116	11	aberrant	aberrant	ADJ
ijtc-959	116	12	data	datum	NOUN
ijtc-959	116	13	points	point	NOUN
ijtc-959	116	14	,	,	PUNCT
ijtc-959	116	15	which	which	PRON
ijtc-959	116	16	are	be	AUX
ijtc-959	116	17	commonly	commonly	ADV
ijtc-959	116	18	referred	refer	VERB
ijtc-959	116	19	to	to	ADP
ijtc-959	116	20	as	as	ADP
ijtc-959	116	21	outliers	outlier	NOUN
ijtc-959	116	22	,	,	PUNCT
ijtc-959	116	23	in	in	ADP
ijtc-959	116	24	an	an	DET
ijtc-959	116	25	endeavor	endeavor	NOUN
ijtc-959	116	26	to	to	PART
ijtc-959	116	27	restore	restore	VERB
ijtc-959	116	28	the	the	DET
ijtc-959	116	29	data	datum	NOUN
ijtc-959	116	30	to	to	ADP
ijtc-959	116	31	a	a	DET
ijtc-959	116	32	state	state	NOUN
ijtc-959	116	33	of	of	ADP
ijtc-959	116	34	normality	normality	NOUN
ijtc-959	116	35	.	.	PUNCT
ijtc-959	117	1	despite	despite	SCONJ
ijtc-959	117	2	the	the	DET
ijtc-959	117	3	measures	measure	NOUN
ijtc-959	117	4	taken	take	VERB
ijtc-959	117	5	to	to	PART
ijtc-959	117	6	enhance	enhance	VERB
ijtc-959	117	7	data	datum	NOUN
ijtc-959	117	8	normality	normality	NOUN
ijtc-959	117	9	by	by	ADP
ijtc-959	117	10	addressing	address	VERB
ijtc-959	117	11	outliers	outlier	NOUN
ijtc-959	117	12	,	,	PUNCT
ijtc-959	117	13	the	the	DET
ijtc-959	117	14	data	datum	NOUN
ijtc-959	117	15	still	still	ADV
ijtc-959	117	16	deviated	deviate	VERB
ijtc-959	117	17	from	from	ADP
ijtc-959	117	18	a	a	DET
ijtc-959	117	19	normal	normal	ADJ
ijtc-959	117	20	distribution	distribution	NOUN
ijtc-959	117	21	,	,	PUNCT
ijtc-959	117	22	as	as	SCONJ
ijtc-959	117	23	reflected	reflect	VERB
ijtc-959	117	24	by	by	ADP
ijtc-959	117	25	the	the	DET
ijtc-959	117	26	significance	significance	NOUN
ijtc-959	117	27	values	value	NOUN
ijtc-959	117	28	of	of	ADP
ijtc-959	117	29	the	the	DET
ijtc-959	117	30	variables	variable	NOUN
ijtc-959	117	31	falling	fall	VERB
ijtc-959	117	32	below	below	ADP
ijtc-959	117	33	0.05	0.05	NUM
ijtc-959	117	34	.	.	PUNCT
ijtc-959	118	1	auto	auto	NOUN
ijtc-959	118	2	correlation	correlation	NOUN
ijtc-959	118	3	test	test	NOUN
ijtc-959	118	4	table	table	NOUN
ijtc-959	118	5	3	3	NUM
ijtc-959	118	6	.	.	PUNCT
ijtc-959	118	7	auto	auto	NOUN
ijtc-959	118	8	correlation	correlation	NOUN
ijtc-959	118	9	test	test	NOUN
ijtc-959	118	10	result	result	NOUN
ijtc-959	118	11	model	model	PROPN
ijtc-959	118	12	summaryb	summaryb	PROPN
ijtc-959	118	13	model	model	VERB
ijtc-959	118	14	durbin	durbin	PROPN
ijtc-959	118	15	-	-	PUNCT
ijtc-959	118	16	watson	watson	NOUN
ijtc-959	118	17	1	1	NUM
ijtc-959	118	18	2.106	2.106	NUM
ijtc-959	118	19	a.	a.	NOUN
ijtc-959	118	20	predictors	predictor	NOUN
ijtc-959	118	21	:	:	PUNCT
ijtc-959	118	22	(	(	PUNCT
ijtc-959	118	23	constant	constant	ADJ
ijtc-959	118	24	)	)	PUNCT
ijtc-959	118	25	,	,	PUNCT
ijtc-959	118	26	vaic	vaic	ADV
ijtc-959	118	27	,	,	PUNCT
ijtc-959	118	28	der	der	PROPN
ijtc-959	118	29	b.	b.	PROPN
ijtc-959	118	30	dependent	dependent	ADJ
ijtc-959	118	31	variable	variable	NOUN
ijtc-959	118	32	:	:	PUNCT
ijtc-959	118	33	roe	roe	VERB
ijtc-959	118	34	the	the	DET
ijtc-959	118	35	examination	examination	NOUN
ijtc-959	118	36	of	of	ADP
ijtc-959	118	37	autocorrelation	autocorrelation	NOUN
ijtc-959	118	38	through	through	ADP
ijtc-959	118	39	the	the	DET
ijtc-959	118	40	durbin	durbin	ADJ
ijtc-959	118	41	-	-	PUNCT
ijtc-959	118	42	watson	watson	PROPN
ijtc-959	118	43	method	method	NOUN
ijtc-959	118	44	yields	yield	VERB
ijtc-959	118	45	the	the	DET
ijtc-959	118	46	results	result	NOUN
ijtc-959	118	47	presented	present	VERB
ijtc-959	118	48	in	in	ADP
ijtc-959	118	49	table	table	NOUN
ijtc-959	118	50	3	3	NUM
ijtc-959	118	51	.	.	PUNCT
ijtc-959	118	52	as	as	SCONJ
ijtc-959	118	53	indicated	indicate	VERB
ijtc-959	118	54	in	in	ADP
ijtc-959	118	55	table	table	NOUN
ijtc-959	118	56	3	3	NUM
ijtc-959	118	57	,	,	PUNCT
ijtc-959	118	58	the	the	DET
ijtc-959	118	59	durbin	durbin	ADJ
ijtc-959	118	60	-	-	PUNCT
ijtc-959	118	61	watson	watson	NOUN
ijtc-959	118	62	statistic	statistic	NOUN
ijtc-959	118	63	is	be	AUX
ijtc-959	118	64	computed	compute	VERB
ijtc-959	118	65	as	as	ADP
ijtc-959	118	66	2.106	2.106	NUM
ijtc-959	118	67	.	.	PUNCT
ijtc-959	119	1	by	by	ADP
ijtc-959	119	2	referring	refer	VERB
ijtc-959	119	3	to	to	ADP
ijtc-959	119	4	the	the	DET
ijtc-959	119	5	durbin	durbin	NOUN
ijtc-959	119	6	-	-	PUNCT
ijtc-959	119	7	watson	watson	NOUN
ijtc-959	119	8	(	(	PUNCT
ijtc-959	119	9	dw	dw	NOUN
ijtc-959	119	10	)	)	PUNCT
ijtc-959	119	11	table	table	NOUN
ijtc-959	119	12	appropriate	appropriate	ADJ
ijtc-959	119	13	for	for	ADP
ijtc-959	119	14	163	163	NUM
ijtc-959	119	15	data	datum	NOUN
ijtc-959	119	16	points	point	NOUN
ijtc-959	119	17	and	and	CCONJ
ijtc-959	119	18	3	3	NUM
ijtc-959	119	19	variables	variable	NOUN
ijtc-959	119	20	,	,	PUNCT
ijtc-959	119	21	we	we	PRON
ijtc-959	119	22	determine	determine	VERB
ijtc-959	119	23	the	the	DET
ijtc-959	119	24	critical	critical	ADJ
ijtc-959	119	25	values	value	NOUN
ijtc-959	119	26	,	,	PUNCT
ijtc-959	119	27	with	with	ADP
ijtc-959	119	28	dl	dl	PROPN
ijtc-959	119	29	=	=	SYM
ijtc-959	119	30	1.7191	1.7191	NUM
ijtc-959	119	31	and	and	CCONJ
ijtc-959	119	32	du	du	NOUN
ijtc-959	119	33	=	=	PROPN
ijtc-959	119	34	1.7687	1.7687	NUM
ijtc-959	119	35	.	.	PUNCT
ijtc-959	120	1	in	in	ADP
ijtc-959	120	2	order	order	NOUN
ijtc-959	120	3	to	to	PART
ijtc-959	120	4	satisfy	satisfy	VERB
ijtc-959	120	5	the	the	DET
ijtc-959	120	6	condition	condition	NOUN
ijtc-959	120	7	of	of	ADP
ijtc-959	120	8	no	no	DET
ijtc-959	120	9	autocorrelation	autocorrelation	NOUN
ijtc-959	120	10	,	,	PUNCT
ijtc-959	120	11	it	it	PRON
ijtc-959	120	12	is	be	AUX
ijtc-959	120	13	necessary	necessary	ADJ
ijtc-959	120	14	for	for	SCONJ
ijtc-959	120	15	dw	dw	PROPN
ijtc-959	120	16	to	to	PART
ijtc-959	120	17	meet	meet	VERB
ijtc-959	120	18	the	the	DET
ijtc-959	120	19	criteria	criterion	NOUN
ijtc-959	120	20	of	of	ADP
ijtc-959	120	21	dw	dw	PROPN
ijtc-959	120	22	>	>	X
ijtc-959	120	23	dl	dl	PROPN
ijtc-959	120	24	and	and	CCONJ
ijtc-959	120	25	dw	dw	X
ijtc-959	120	26	<	<	X
ijtc-959	120	27	4	4	NUM
ijtc-959	120	28	du	du	NOUN
ijtc-959	120	29	.	.	PUNCT
ijtc-959	121	1	the	the	DET
ijtc-959	121	2	computed	computed	ADJ
ijtc-959	121	3	durbin	durbin	ADJ
ijtc-959	121	4	-	-	PUNCT
ijtc-959	121	5	watson	watson	NOUN
ijtc-959	121	6	statistic	statistic	NOUN
ijtc-959	121	7	is	be	AUX
ijtc-959	121	8	found	find	VERB
ijtc-959	121	9	to	to	PART
ijtc-959	121	10	be	be	AUX
ijtc-959	121	11	2.106	2.106	NUM
ijtc-959	121	12	,	,	PUNCT
ijtc-959	121	13	which	which	PRON
ijtc-959	121	14	exceeds	exceed	VERB
ijtc-959	121	15	1.7191	1.7191	NUM
ijtc-959	121	16	and	and	CCONJ
ijtc-959	121	17	is	be	AUX
ijtc-959	121	18	less	less	ADJ
ijtc-959	121	19	than	than	ADP
ijtc-959	121	20	2.281	2.281	NUM
ijtc-959	121	21	.	.	PUNCT
ijtc-959	122	1	hence	hence	ADV
ijtc-959	122	2	,	,	PUNCT
ijtc-959	122	3	it	it	PRON
ijtc-959	122	4	can	can	AUX
ijtc-959	122	5	be	be	AUX
ijtc-959	122	6	concluded	conclude	VERB
ijtc-959	122	7	that	that	SCONJ
ijtc-959	122	8	no	no	DET
ijtc-959	122	9	significant	significant	ADJ
ijtc-959	122	10	autocorrelation	autocorrelation	NOUN
ijtc-959	122	11	is	be	AUX
ijtc-959	122	12	present	present	ADJ
ijtc-959	122	13	in	in	ADP
ijtc-959	122	14	the	the	DET
ijtc-959	122	15	data	datum	NOUN
ijtc-959	122	16	.	.	PUNCT
ijtc-959	123	1	multicollinearity	multicollinearity	NOUN
ijtc-959	123	2	test	test	NOUN
ijtc-959	123	3	table	table	NOUN
ijtc-959	123	4	4	4	NUM
ijtc-959	123	5	.	.	PUNCT
ijtc-959	124	1	multicollinearity	multicollinearity	NOUN
ijtc-959	124	2	test	test	NOUN
ijtc-959	124	3	result	result	NOUN
ijtc-959	124	4	coefficientsa	coefficientsa	NOUN
ijtc-959	124	5	model	model	PROPN
ijtc-959	124	6	collinearity	collinearity	NOUN
ijtc-959	124	7	statistics	statistic	NOUN
ijtc-959	124	8	tolerance	tolerance	NOUN
ijtc-959	124	9	vif	vif	NOUN
ijtc-959	124	10	1	1	NUM
ijtc-959	124	11	vaic	vaic	ADV
ijtc-959	124	12	.999	.999	NUM
ijtc-959	124	13	1.001	1.001	NUM
ijtc-959	124	14	der	der	NOUN
ijtc-959	124	15	.999	.999	NUM
ijtc-959	124	16	1.001	1.001	NUM
ijtc-959	124	17	a.	a.	NOUN
ijtc-959	124	18	dependent	dependent	ADJ
ijtc-959	124	19	variable	variable	NOUN
ijtc-959	124	20	:	:	PUNCT
ijtc-959	124	21	roe	roe	VERB
ijtc-959	124	22	the	the	DET
ijtc-959	124	23	evaluation	evaluation	NOUN
ijtc-959	124	24	of	of	ADP
ijtc-959	124	25	multicollinearity	multicollinearity	NOUN
ijtc-959	124	26	,	,	PUNCT
ijtc-959	124	27	carried	carry	VERB
ijtc-959	124	28	out	out	ADP
ijtc-959	124	29	using	use	VERB
ijtc-959	124	30	the	the	DET
ijtc-959	124	31	variance	variance	NOUN
ijtc-959	124	32	inflation	inflation	NOUN
ijtc-959	124	33	factor	factor	NOUN
ijtc-959	124	34	(	(	PUNCT
ijtc-959	124	35	vif	vif	NOUN
ijtc-959	124	36	)	)	PUNCT
ijtc-959	124	37	method	method	NOUN
ijtc-959	124	38	along	along	ADP
ijtc-959	124	39	with	with	ADP
ijtc-959	124	40	the	the	DET
ijtc-959	124	41	tolerance	tolerance	NOUN
ijtc-959	124	42	test	test	NOUN
ijtc-959	124	43	,	,	PUNCT
ijtc-959	124	44	has	have	AUX
ijtc-959	124	45	produced	produce	VERB
ijtc-959	124	46	a	a	DET
ijtc-959	124	47	set	set	NOUN
ijtc-959	124	48	of	of	ADP
ijtc-959	124	49	results	result	NOUN
ijtc-959	124	50	,	,	PUNCT
ijtc-959	124	51	which	which	PRON
ijtc-959	124	52	are	be	AUX
ijtc-959	124	53	meticulously	meticulously	ADV
ijtc-959	124	54	presented	present	VERB
ijtc-959	124	55	in	in	ADP
ijtc-959	124	56	table	table	NOUN
ijtc-959	124	57	4	4	NUM
ijtc-959	124	58	.	.	PUNCT
ijtc-959	125	1	in	in	ADP
ijtc-959	125	2	the	the	DET
ijtc-959	125	3	realm	realm	NOUN
ijtc-959	125	4	of	of	ADP
ijtc-959	125	5	assessing	assess	VERB
ijtc-959	125	6	multicollinearity	multicollinearity	NOUN
ijtc-959	125	7	,	,	PUNCT
ijtc-959	125	8	a	a	DET
ijtc-959	125	9	vif	vif	NOUN
ijtc-959	125	10	value	value	NOUN
ijtc-959	125	11	below	below	ADP
ijtc-959	125	12	10	10	NUM
ijtc-959	125	13	,	,	PUNCT
ijtc-959	125	14	coupled	couple	VERB
ijtc-959	125	15	with	with	ADP
ijtc-959	125	16	a	a	DET
ijtc-959	125	17	tolerance	tolerance	NOUN
ijtc-959	125	18	value	value	NOUN
ijtc-959	125	19	exceeding	exceed	VERB
ijtc-959	125	20	0.01	0.01	NUM
ijtc-959	125	21	,	,	PUNCT
ijtc-959	125	22	is	be	AUX
ijtc-959	125	23	indicative	indicative	ADJ
ijtc-959	125	24	of	of	ADP
ijtc-959	125	25	the	the	DET
ijtc-959	125	26	absence	absence	NOUN
ijtc-959	125	27	of	of	ADP
ijtc-959	125	28	multicollinearity	multicollinearity	NOUN
ijtc-959	125	29	concerns	concern	NOUN
ijtc-959	125	30	.	.	PUNCT
ijtc-959	126	1	as	as	ADV
ijtc-959	126	2	meticulously	meticulously	ADV
ijtc-959	126	3	outlined	outline	VERB
ijtc-959	126	4	in	in	ADP
ijtc-959	126	5	table	table	NOUN
ijtc-959	126	6	4	4	NUM
ijtc-959	126	7	,	,	PUNCT
ijtc-959	126	8	the	the	DET
ijtc-959	126	9	cumulative	cumulative	ADJ
ijtc-959	126	10	vif	vif	NOUN
ijtc-959	126	11	value	value	NOUN
ijtc-959	126	12	consistently	consistently	ADV
ijtc-959	126	13	registers	register	NOUN
ijtc-959	126	14	below	below	ADP
ijtc-959	126	15	the	the	DET
ijtc-959	126	16	established	establish	VERB
ijtc-959	126	17	threshold	threshold	NOUN
ijtc-959	126	18	of	of	ADP
ijtc-959	126	19	10	10	NUM
ijtc-959	126	20	,	,	PUNCT
ijtc-959	126	21	and	and	CCONJ
ijtc-959	126	22	the	the	DET
ijtc-959	126	23	tolerance	tolerance	NOUN
ijtc-959	126	24	values	value	NOUN
ijtc-959	126	25	consistently	consistently	ADV
ijtc-959	126	26	maintain	maintain	VERB
ijtc-959	126	27	levels	level	NOUN
ijtc-959	126	28	above	above	ADP
ijtc-959	126	29	0.01	0.01	NUM
ijtc-959	126	30	.	.	PUNCT
ijtc-959	127	1	this	this	DET
ijtc-959	127	2	collective	collective	ADJ
ijtc-959	127	3	set	set	NOUN
ijtc-959	127	4	of	of	ADP
ijtc-959	127	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	127	6	the	the	DET
ijtc-959	127	7	influence	influence	NOUN
ijtc-959	127	8	of	of	ADP
ijtc-959	127	9	intellectual	intellectual	ADJ
ijtc-959	127	10	capital	capital	NOUN
ijtc-959	127	11	,	,	PUNCT
ijtc-959	127	12	and	and	CCONJ
ijtc-959	127	13	capital	capital	NOUN
ijtc-959	127	14	structure	structure	NOUN
ijtc-959	127	15	on	on	ADP
ijtc-959	127	16	financial	financial	ADJ
ijtc-959	127	17	performance	performance	NOUN
ijtc-959	127	18	ikbal	ikbal	ADJ
ijtc-959	127	19	and	and	CCONJ
ijtc-959	127	20	abdullah	abdullah	PROPN
ijtc-959	127	21	921	921	NUM
ijtc-959	127	22	|	|	ADV
ijtc-959	127	23	ilomata	ilomata	PROPN
ijtc-959	127	24	international	international	ADJ
ijtc-959	127	25	journal	journal	NOUN
ijtc-959	127	26	of	of	ADP
ijtc-959	127	27	tax	tax	PROPN
ijtc-959	127	28	&	&	CCONJ
ijtc-959	127	29	accounting	account	VERB
ijtc-959	127	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	127	31	observations	observation	NOUN
ijtc-959	127	32	and	and	CCONJ
ijtc-959	127	33	data	datum	NOUN
ijtc-959	127	34	points	point	NOUN
ijtc-959	127	35	collectively	collectively	ADV
ijtc-959	127	36	leads	lead	VERB
ijtc-959	127	37	to	to	ADP
ijtc-959	127	38	the	the	DET
ijtc-959	127	39	definitive	definitive	ADJ
ijtc-959	127	40	conclusion	conclusion	NOUN
ijtc-959	127	41	that	that	SCONJ
ijtc-959	127	42	there	there	PRON
ijtc-959	127	43	are	be	VERB
ijtc-959	127	44	no	no	DET
ijtc-959	127	45	overt	overt	ADJ
ijtc-959	127	46	signs	sign	NOUN
ijtc-959	127	47	or	or	CCONJ
ijtc-959	127	48	indications	indication	NOUN
ijtc-959	127	49	of	of	ADP
ijtc-959	127	50	multicollinearity	multicollinearity	NOUN
ijtc-959	127	51	within	within	ADP
ijtc-959	127	52	the	the	DET
ijtc-959	127	53	dataset	dataset	NOUN
ijtc-959	127	54	.	.	PUNCT
ijtc-959	128	1	the	the	DET
ijtc-959	128	2	dataset	dataset	NOUN
ijtc-959	128	3	remains	remain	VERB
ijtc-959	128	4	free	free	ADJ
ijtc-959	128	5	from	from	ADP
ijtc-959	128	6	the	the	DET
ijtc-959	128	7	interference	interference	NOUN
ijtc-959	128	8	of	of	ADP
ijtc-959	128	9	multicollinearity	multicollinearity	NOUN
ijtc-959	128	10	issues	issue	NOUN
ijtc-959	128	11	,	,	PUNCT
ijtc-959	128	12	ensuring	ensure	VERB
ijtc-959	128	13	the	the	DET
ijtc-959	128	14	reliability	reliability	NOUN
ijtc-959	128	15	and	and	CCONJ
ijtc-959	128	16	accuracy	accuracy	NOUN
ijtc-959	128	17	of	of	ADP
ijtc-959	128	18	the	the	DET
ijtc-959	128	19	analysis	analysis	NOUN
ijtc-959	128	20	.	.	PUNCT
ijtc-959	129	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	129	2	test	test	NOUN
ijtc-959	129	3	table	table	NOUN
ijtc-959	129	4	5	5	NUM
ijtc-959	129	5	.	.	PUNCT
ijtc-959	130	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	130	2	test	test	NOUN
ijtc-959	130	3	result	result	PROPN
ijtc-959	130	4	coefficientsa	coefficientsa	NOUN
ijtc-959	130	5	model	model	VERB
ijtc-959	130	6	unstandardized	unstandardized	ADJ
ijtc-959	130	7	coefficients	coefficient	NOUN
ijtc-959	130	8	standardized	standardize	VERB
ijtc-959	130	9	coefficients	coefficient	NOUN
ijtc-959	130	10	t	t	PROPN
ijtc-959	130	11	sig	sig	PROPN
ijtc-959	130	12	.	.	PUNCT
ijtc-959	131	1	b	b	X
ijtc-959	131	2	std	std	PROPN
ijtc-959	131	3	.	.	NOUN
ijtc-959	131	4	error	error	NOUN
ijtc-959	131	5	beta	beta	NOUN
ijtc-959	131	6	1	1	NUM
ijtc-959	131	7	(	(	PUNCT
ijtc-959	131	8	constant	constant	ADJ
ijtc-959	131	9	)	)	PUNCT
ijtc-959	131	10	3.788	3.788	NUM
ijtc-959	131	11	.350	.350	NUM
ijtc-959	131	12	10.812	10.812	NUM
ijtc-959	131	13	.000	.000	NUM
ijtc-959	131	14	vaic	vaic	ADV
ijtc-959	131	15	-.002	-.002	X
ijtc-959	131	16	.002	.002	NUM
ijtc-959	131	17	-.087	-.087	PROPN
ijtc-959	131	18	-1.111	-1.111	PROPN
ijtc-959	131	19	.268	.268	NUM
ijtc-959	131	20	der	der	PROPN
ijtc-959	131	21	.001	.001	NUM
ijtc-959	131	22	.001	.001	NUM
ijtc-959	131	23	.084	.084	NUM
ijtc-959	131	24	1.061	1.061	NUM
ijtc-959	131	25	.290	.290	NUM
ijtc-959	131	26	a.	a.	NOUN
ijtc-959	131	27	dependent	dependent	ADJ
ijtc-959	131	28	variable	variable	NOUN
ijtc-959	131	29	:	:	PUNCT
ijtc-959	131	30	absres	absre	VERB
ijtc-959	131	31	the	the	DET
ijtc-959	131	32	examination	examination	NOUN
ijtc-959	131	33	of	of	ADP
ijtc-959	131	34	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	131	35	through	through	ADP
ijtc-959	131	36	the	the	DET
ijtc-959	131	37	utilization	utilization	NOUN
ijtc-959	131	38	of	of	ADP
ijtc-959	131	39	the	the	DET
ijtc-959	131	40	glejser	glejser	NOUN
ijtc-959	131	41	method	method	NOUN
ijtc-959	131	42	has	have	AUX
ijtc-959	131	43	yielded	yield	VERB
ijtc-959	131	44	specific	specific	ADJ
ijtc-959	131	45	outcomes	outcome	NOUN
ijtc-959	131	46	,	,	PUNCT
ijtc-959	131	47	which	which	PRON
ijtc-959	131	48	are	be	AUX
ijtc-959	131	49	methodically	methodically	ADV
ijtc-959	131	50	presented	present	VERB
ijtc-959	131	51	in	in	ADP
ijtc-959	131	52	table	table	NOUN
ijtc-959	131	53	5	5	NUM
ijtc-959	131	54	for	for	ADP
ijtc-959	131	55	comprehensive	comprehensive	ADJ
ijtc-959	131	56	evaluation	evaluation	NOUN
ijtc-959	131	57	.	.	PUNCT
ijtc-959	132	1	upon	upon	SCONJ
ijtc-959	132	2	a	a	DET
ijtc-959	132	3	meticulous	meticulous	ADJ
ijtc-959	132	4	scrutiny	scrutiny	NOUN
ijtc-959	132	5	of	of	ADP
ijtc-959	132	6	table	table	NOUN
ijtc-959	132	7	5	5	NUM
ijtc-959	132	8	,	,	PUNCT
ijtc-959	132	9	it	it	PRON
ijtc-959	132	10	becomes	become	VERB
ijtc-959	132	11	evident	evident	ADJ
ijtc-959	132	12	that	that	SCONJ
ijtc-959	132	13	the	the	DET
ijtc-959	132	14	calculated	calculated	ADJ
ijtc-959	132	15	values	value	NOUN
ijtc-959	132	16	pertaining	pertain	VERB
ijtc-959	132	17	to	to	ADP
ijtc-959	132	18	the	the	DET
ijtc-959	132	19	intellectual	intellectual	ADJ
ijtc-959	132	20	capital	capital	NOUN
ijtc-959	132	21	variable	variable	NOUN
ijtc-959	132	22	amount	amount	NOUN
ijtc-959	132	23	to	to	ADP
ijtc-959	132	24	0.268	0.268	NUM
ijtc-959	132	25	,	,	PUNCT
ijtc-959	132	26	whereas	whereas	SCONJ
ijtc-959	132	27	the	the	DET
ijtc-959	132	28	values	value	NOUN
ijtc-959	132	29	associated	associate	VERB
ijtc-959	132	30	with	with	ADP
ijtc-959	132	31	the	the	DET
ijtc-959	132	32	capital	capital	NOUN
ijtc-959	132	33	structure	structure	NOUN
ijtc-959	132	34	variable	variable	NOUN
ijtc-959	132	35	stand	stand	VERB
ijtc-959	132	36	at	at	ADP
ijtc-959	132	37	0.290	0.290	NUM
ijtc-959	132	38	.	.	PUNCT
ijtc-959	133	1	this	this	DET
ijtc-959	133	2	particular	particular	ADJ
ijtc-959	133	3	set	set	NOUN
ijtc-959	133	4	of	of	ADP
ijtc-959	133	5	observations	observation	NOUN
ijtc-959	133	6	is	be	AUX
ijtc-959	133	7	pivotal	pivotal	ADJ
ijtc-959	133	8	for	for	ADP
ijtc-959	133	9	determining	determine	VERB
ijtc-959	133	10	the	the	DET
ijtc-959	133	11	presence	presence	NOUN
ijtc-959	133	12	or	or	CCONJ
ijtc-959	133	13	absence	absence	NOUN
ijtc-959	133	14	of	of	ADP
ijtc-959	133	15	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	133	16	.	.	PUNCT
ijtc-959	134	1	in	in	ADP
ijtc-959	134	2	the	the	DET
ijtc-959	134	3	context	context	NOUN
ijtc-959	134	4	of	of	ADP
ijtc-959	134	5	statistical	statistical	ADJ
ijtc-959	134	6	analysis	analysis	NOUN
ijtc-959	134	7	,	,	PUNCT
ijtc-959	134	8	it	it	PRON
ijtc-959	134	9	is	be	AUX
ijtc-959	134	10	established	establish	VERB
ijtc-959	134	11	practice	practice	NOUN
ijtc-959	134	12	that	that	SCONJ
ijtc-959	134	13	if	if	SCONJ
ijtc-959	134	14	the	the	DET
ijtc-959	134	15	overall	overall	ADJ
ijtc-959	134	16	significance	significance	NOUN
ijtc-959	134	17	value	value	NOUN
ijtc-959	134	18	,	,	PUNCT
ijtc-959	134	19	often	often	ADV
ijtc-959	134	20	denoted	denote	VERB
ijtc-959	134	21	as	as	ADP
ijtc-959	134	22	p	p	NOUN
ijtc-959	134	23	-	-	PUNCT
ijtc-959	134	24	value	value	NOUN
ijtc-959	134	25	,	,	PUNCT
ijtc-959	134	26	surpasses	surpass	VERB
ijtc-959	134	27	the	the	DET
ijtc-959	134	28	conventional	conventional	ADJ
ijtc-959	134	29	significance	significance	NOUN
ijtc-959	134	30	level	level	NOUN
ijtc-959	134	31	of	of	ADP
ijtc-959	134	32	0.05	0.05	NUM
ijtc-959	134	33	,	,	PUNCT
ijtc-959	134	34	it	it	PRON
ijtc-959	134	35	serves	serve	VERB
ijtc-959	134	36	as	as	ADP
ijtc-959	134	37	an	an	DET
ijtc-959	134	38	indication	indication	NOUN
ijtc-959	134	39	that	that	SCONJ
ijtc-959	134	40	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	134	41	is	be	AUX
ijtc-959	134	42	not	not	PART
ijtc-959	134	43	prevailing	prevail	VERB
ijtc-959	134	44	within	within	ADP
ijtc-959	134	45	the	the	DET
ijtc-959	134	46	dataset	dataset	NOUN
ijtc-959	134	47	.	.	PUNCT
ijtc-959	135	1	in	in	ADP
ijtc-959	135	2	this	this	DET
ijtc-959	135	3	case	case	NOUN
ijtc-959	135	4	,	,	PUNCT
ijtc-959	135	5	the	the	DET
ijtc-959	135	6	overall	overall	ADJ
ijtc-959	135	7	significance	significance	NOUN
ijtc-959	135	8	value	value	NOUN
ijtc-959	135	9	indeed	indeed	ADV
ijtc-959	135	10	exceeds	exceed	VERB
ijtc-959	135	11	the	the	DET
ijtc-959	135	12	0.05	0.05	NUM
ijtc-959	135	13	threshold	threshold	NOUN
ijtc-959	135	14	.	.	PUNCT
ijtc-959	136	1	consequently	consequently	ADV
ijtc-959	136	2	,	,	PUNCT
ijtc-959	136	3	it	it	PRON
ijtc-959	136	4	is	be	AUX
ijtc-959	136	5	unequivocally	unequivocally	ADV
ijtc-959	136	6	deduced	deduce	VERB
ijtc-959	136	7	that	that	SCONJ
ijtc-959	136	8	heteroscedasticity	heteroscedasticity	NOUN
ijtc-959	136	9	does	do	AUX
ijtc-959	136	10	not	not	PART
ijtc-959	136	11	manifest	manifest	VERB
ijtc-959	136	12	within	within	ADP
ijtc-959	136	13	the	the	DET
ijtc-959	136	14	dataset	dataset	NOUN
ijtc-959	136	15	,	,	PUNCT
ijtc-959	136	16	bolstering	bolster	VERB
ijtc-959	136	17	the	the	DET
ijtc-959	136	18	integrity	integrity	NOUN
ijtc-959	136	19	and	and	CCONJ
ijtc-959	136	20	reliability	reliability	NOUN
ijtc-959	136	21	of	of	ADP
ijtc-959	136	22	the	the	DET
ijtc-959	136	23	analysis	analysis	NOUN
ijtc-959	136	24	conducted	conduct	VERB
ijtc-959	136	25	.	.	PUNCT
ijtc-959	137	1	multiple	multiple	ADJ
ijtc-959	137	2	linear	linear	PROPN
ijtc-959	137	3	regression	regression	NOUN
ijtc-959	137	4	test	test	NOUN
ijtc-959	137	5	below	below	ADV
ijtc-959	137	6	are	be	AUX
ijtc-959	137	7	presented	present	VERB
ijtc-959	137	8	the	the	DET
ijtc-959	137	9	results	result	NOUN
ijtc-959	137	10	of	of	ADP
ijtc-959	137	11	multiple	multiple	ADJ
ijtc-959	137	12	liner	liner	NOUN
ijtc-959	137	13	regression	regression	NOUN
ijtc-959	137	14	:	:	PUNCT
ijtc-959	137	15	(	(	PUNCT
ijtc-959	137	16	table	table	NOUN
ijtc-959	137	17	6	6	NUM
ijtc-959	137	18	)	)	PUNCT
ijtc-959	137	19	.	.	PUNCT
ijtc-959	138	1	based	base	VERB
ijtc-959	138	2	on	on	ADP
ijtc-959	138	3	table	table	NOUN
ijtc-959	138	4	6	6	NUM
ijtc-959	138	5	,	,	PUNCT
ijtc-959	138	6	the	the	DET
ijtc-959	138	7	following	follow	VERB
ijtc-959	138	8	equation	equation	NOUN
ijtc-959	138	9	is	be	AUX
ijtc-959	138	10	obtained	obtain	VERB
ijtc-959	138	11	:	:	PUNCT
ijtc-959	138	12	table	table	NOUN
ijtc-959	138	13	6	6	NUM
ijtc-959	138	14	.	.	PUNCT
ijtc-959	139	1	multiple	multiple	ADJ
ijtc-959	139	2	linier	lini	ADJ
ijtc-959	139	3	regression	regression	NOUN
ijtc-959	139	4	test	test	NOUN
ijtc-959	139	5	coefficientsa	coefficientsa	NOUN
ijtc-959	139	6	model	model	VERB
ijtc-959	139	7	unstandardiz	unstandardiz	PROPN
ijtc-959	139	8	ed	ed	PROPN
ijtc-959	139	9	coefficients	coefficient	NOUN
ijtc-959	139	10	standardi	standardi	PROPN
ijtc-959	139	11	zed	ze	VERB
ijtc-959	139	12	coefficie	coefficie	VERB
ijtc-959	139	13	nts	nts	PROPN
ijtc-959	139	14	t	t	PROPN
ijtc-959	139	15	sig	sig	PROPN
ijtc-959	139	16	.	.	PUNCT
ijtc-959	140	1	correlations	correlation	NOUN
ijtc-959	140	2	collinearity	collinearity	NOUN
ijtc-959	140	3	statistics	statistic	NOUN
ijtc-959	140	4	b	b	NOUN
ijtc-959	140	5	std	std	PROPN
ijtc-959	140	6	.	.	NOUN
ijtc-959	140	7	error	error	NOUN
ijtc-959	140	8	beta	beta	NOUN
ijtc-959	140	9	zeroorder	zeroorder	NOUN
ijtc-959	140	10	partial	partial	ADJ
ijtc-959	140	11	part	part	NOUN
ijtc-959	140	12	toleranc	toleranc	PROPN
ijtc-959	140	13	e	e	NOUN
ijtc-959	140	14	vif	vif	X
ijtc-959	140	15	1	1	NUM
ijtc-959	140	16	(	(	PUNCT
ijtc-959	140	17	constant	constant	ADJ
ijtc-959	140	18	)	)	PUNCT
ijtc-959	140	19	.181	.181	NUM
ijtc-959	140	20	.555	.555	NUM
ijtc-959	140	21	.326	.326	NUM
ijtc-959	140	22	.745	.745	NUM
ijtc-959	141	1	vaic	vaic	ADV
ijtc-959	141	2	.025	.025	NUM
ijtc-959	141	3	.002	.002	NUM
ijtc-959	141	4	.628	.628	NUM
ijtc-959	141	5	10.237	10.237	NUM
ijtc-959	141	6	.000	.000	NUM
ijtc-959	141	7	.628	.628	NUM
ijtc-959	141	8	.630	.630	NUM
ijtc-959	141	9	.628	.628	NUM
ijtc-959	141	10	1.000	1.000	NUM
ijtc-959	141	11	1.000	1.000	NUM
ijtc-959	141	12	der	der	NOUN
ijtc-959	141	13	.002	.002	NUM
ijtc-959	141	14	.002	.002	NUM
ijtc-959	141	15	.083	.083	NUM
ijtc-959	141	16	1.350	1.350	NUM
ijtc-959	141	17	.179	.179	NUM
ijtc-959	141	18	.087	.087	NUM
ijtc-959	141	19	.106	.106	NUM
ijtc-959	141	20	.083	.083	NUM
ijtc-959	141	21	1.000	1.000	NUM
ijtc-959	141	22	1.000	1.000	NUM
ijtc-959	141	23	a.	a.	NOUN
ijtc-959	141	24	dependent	dependent	ADJ
ijtc-959	141	25	variable	variable	NOUN
ijtc-959	141	26	:	:	PUNCT
ijtc-959	141	27	roe	roe	NOUN
ijtc-959	141	28	𝑌	𝑌	PROPN
ijtc-959	141	29	=	=	PUNCT
ijtc-959	141	30	0,181	0,181	NUM
ijtc-959	142	1	+	+	CCONJ
ijtc-959	142	2	0,025	0,025	NUM
ijtc-959	142	3	𝑋1	𝑋1	NOUN
ijtc-959	142	4	+	+	NUM
ijtc-959	142	5	0,002	0,002	NUM
ijtc-959	142	6	𝑋2	𝑋2	VERB
ijtc-959	142	7	+	+	CCONJ
ijtc-959	142	8	𝑒	𝑒	PROPN
ijtc-959	142	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	142	10	the	the	DET
ijtc-959	142	11	influence	influence	NOUN
ijtc-959	142	12	of	of	ADP
ijtc-959	142	13	intellectual	intellectual	ADJ
ijtc-959	142	14	capital	capital	NOUN
ijtc-959	142	15	,	,	PUNCT
ijtc-959	142	16	and	and	CCONJ
ijtc-959	142	17	capital	capital	NOUN
ijtc-959	142	18	structure	structure	NOUN
ijtc-959	142	19	on	on	ADP
ijtc-959	142	20	financial	financial	ADJ
ijtc-959	142	21	performance	performance	NOUN
ijtc-959	142	22	ikbal	ikbal	ADJ
ijtc-959	142	23	and	and	CCONJ
ijtc-959	142	24	abdullah	abdullah	PROPN
ijtc-959	142	25	922	922	NUM
ijtc-959	142	26	|	|	ADV
ijtc-959	142	27	ilomata	ilomata	PROPN
ijtc-959	142	28	international	international	ADJ
ijtc-959	142	29	journal	journal	NOUN
ijtc-959	142	30	of	of	ADP
ijtc-959	142	31	tax	tax	PROPN
ijtc-959	142	32	&	&	CCONJ
ijtc-959	142	33	accounting	accounting	PROPN
ijtc-959	142	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	142	35	information	information	NOUN
ijtc-959	142	36	:	:	PUNCT
ijtc-959	142	37	y	y	NOUN
ijtc-959	142	38	=	=	PUNCT
ijtc-959	142	39	financial	financial	ADJ
ijtc-959	142	40	performance	performance	NOUN
ijtc-959	143	1	x1	x1	NOUN
ijtc-959	143	2	=	=	SYM
ijtc-959	143	3	intellectual	intellectual	ADJ
ijtc-959	143	4	capital	capital	NOUN
ijtc-959	143	5	x2	x2	NOUN
ijtc-959	144	1	=	=	PUNCT
ijtc-959	144	2	capital	capital	NOUN
ijtc-959	144	3	structure	structure	NOUN
ijtc-959	144	4	e	e	NOUN
ijtc-959	144	5	=	=	SYM
ijtc-959	144	6	standard	standard	ADJ
ijtc-959	144	7	error	error	NOUN
ijtc-959	144	8	table	table	NOUN
ijtc-959	144	9	6	6	NUM
ijtc-959	144	10	presents	present	VERB
ijtc-959	144	11	the	the	DET
ijtc-959	144	12	results	result	NOUN
ijtc-959	144	13	,	,	PUNCT
ijtc-959	144	14	indicating	indicate	VERB
ijtc-959	144	15	a	a	DET
ijtc-959	144	16	constant	constant	ADJ
ijtc-959	144	17	value	value	NOUN
ijtc-959	144	18	of	of	ADP
ijtc-959	144	19	0.181	0.181	NUM
ijtc-959	144	20	,	,	PUNCT
ijtc-959	144	21	which	which	PRON
ijtc-959	144	22	is	be	AUX
ijtc-959	144	23	positive	positive	ADJ
ijtc-959	144	24	.	.	PUNCT
ijtc-959	145	1	in	in	ADP
ijtc-959	145	2	the	the	DET
ijtc-959	145	3	absence	absence	NOUN
ijtc-959	145	4	of	of	ADP
ijtc-959	145	5	the	the	DET
ijtc-959	145	6	intellectual	intellectual	ADJ
ijtc-959	145	7	capital	capital	NOUN
ijtc-959	145	8	and	and	CCONJ
ijtc-959	145	9	capital	capital	NOUN
ijtc-959	145	10	structure	structure	NOUN
ijtc-959	145	11	variables	variable	NOUN
ijtc-959	145	12	,	,	PUNCT
ijtc-959	145	13	the	the	DET
ijtc-959	145	14	financial	financial	ADJ
ijtc-959	145	15	performance	performance	NOUN
ijtc-959	145	16	variable	variable	NOUN
ijtc-959	145	17	is	be	AUX
ijtc-959	145	18	estimated	estimate	VERB
ijtc-959	145	19	at	at	ADP
ijtc-959	145	20	0.181	0.181	NUM
ijtc-959	145	21	.	.	PUNCT
ijtc-959	146	1	specifically	specifically	ADV
ijtc-959	146	2	,	,	PUNCT
ijtc-959	146	3	the	the	DET
ijtc-959	146	4	intellectual	intellectual	ADJ
ijtc-959	146	5	capital	capital	NOUN
ijtc-959	146	6	variable	variable	NOUN
ijtc-959	146	7	,	,	PUNCT
ijtc-959	146	8	denoted	denote	VERB
ijtc-959	146	9	as	as	ADP
ijtc-959	146	10	x1	x1	PROPN
ijtc-959	146	11	,	,	PUNCT
ijtc-959	146	12	is	be	AUX
ijtc-959	146	13	assigned	assign	VERB
ijtc-959	146	14	a	a	DET
ijtc-959	146	15	coefficient	coefficient	NOUN
ijtc-959	146	16	of	of	ADP
ijtc-959	146	17	0.025	0.025	NUM
ijtc-959	146	18	,	,	PUNCT
ijtc-959	146	19	signifying	signify	VERB
ijtc-959	146	20	that	that	SCONJ
ijtc-959	146	21	a	a	DET
ijtc-959	146	22	1	1	NUM
ijtc-959	146	23	%	%	NOUN
ijtc-959	146	24	increase	increase	NOUN
ijtc-959	146	25	in	in	ADP
ijtc-959	146	26	the	the	DET
ijtc-959	146	27	intellectual	intellectual	ADJ
ijtc-959	146	28	capital	capital	NOUN
ijtc-959	146	29	variable	variable	NOUN
ijtc-959	146	30	will	will	AUX
ijtc-959	146	31	result	result	VERB
ijtc-959	146	32	in	in	ADP
ijtc-959	146	33	a	a	DET
ijtc-959	146	34	corresponding	correspond	VERB
ijtc-959	146	35	0.025	0.025	NUM
ijtc-959	146	36	increase	increase	NOUN
ijtc-959	146	37	in	in	ADP
ijtc-959	146	38	financial	financial	ADJ
ijtc-959	146	39	performance	performance	NOUN
ijtc-959	146	40	.	.	PUNCT
ijtc-959	147	1	similarly	similarly	ADV
ijtc-959	147	2	,	,	PUNCT
ijtc-959	147	3	the	the	DET
ijtc-959	147	4	capital	capital	NOUN
ijtc-959	147	5	structure	structure	NOUN
ijtc-959	147	6	variable	variable	NOUN
ijtc-959	147	7	,	,	PUNCT
ijtc-959	147	8	referred	refer	VERB
ijtc-959	147	9	to	to	ADP
ijtc-959	147	10	as	as	ADP
ijtc-959	147	11	x2	x2	PROPN
ijtc-959	147	12	,	,	PUNCT
ijtc-959	147	13	holds	hold	VERB
ijtc-959	147	14	a	a	DET
ijtc-959	147	15	coefficient	coefficient	NOUN
ijtc-959	147	16	of	of	ADP
ijtc-959	147	17	0.002	0.002	NUM
ijtc-959	147	18	,	,	PUNCT
ijtc-959	147	19	indicating	indicate	VERB
ijtc-959	147	20	that	that	SCONJ
ijtc-959	147	21	a	a	DET
ijtc-959	147	22	1	1	NUM
ijtc-959	147	23	%	%	NOUN
ijtc-959	147	24	increase	increase	NOUN
ijtc-959	147	25	in	in	ADP
ijtc-959	147	26	the	the	DET
ijtc-959	147	27	capital	capital	NOUN
ijtc-959	147	28	structure	structure	NOUN
ijtc-959	147	29	variable	variable	NOUN
ijtc-959	147	30	will	will	AUX
ijtc-959	147	31	lead	lead	VERB
ijtc-959	147	32	to	to	ADP
ijtc-959	147	33	a	a	DET
ijtc-959	147	34	0.002	0.002	NUM
ijtc-959	147	35	increase	increase	NOUN
ijtc-959	147	36	in	in	ADP
ijtc-959	147	37	financial	financial	ADJ
ijtc-959	147	38	performance	performance	NOUN
ijtc-959	147	39	.	.	PUNCT
ijtc-959	148	1	partial	partial	ADJ
ijtc-959	148	2	test	test	NOUN
ijtc-959	148	3	(	(	PUNCT
ijtc-959	148	4	t	t	NOUN
ijtc-959	148	5	-	-	PUNCT
ijtc-959	148	6	test	test	NOUN
ijtc-959	148	7	)	)	PUNCT
ijtc-959	148	8	table	table	NOUN
ijtc-959	148	9	7	7	NUM
ijtc-959	148	10	.	.	PUNCT
ijtc-959	148	11	partial	partial	ADJ
ijtc-959	148	12	test	test	NOUN
ijtc-959	148	13	result	result	NOUN
ijtc-959	148	14	(	(	PUNCT
ijtc-959	148	15	t	t	NOUN
ijtc-959	148	16	-	-	PUNCT
ijtc-959	148	17	test	test	NOUN
ijtc-959	148	18	)	)	PUNCT
ijtc-959	148	19	the	the	DET
ijtc-959	148	20	findings	finding	NOUN
ijtc-959	148	21	derived	derive	VERB
ijtc-959	148	22	from	from	ADP
ijtc-959	148	23	the	the	DET
ijtc-959	148	24	partial	partial	ADJ
ijtc-959	148	25	tests	test	NOUN
ijtc-959	148	26	,	,	PUNCT
ijtc-959	148	27	meticulously	meticulously	ADV
ijtc-959	148	28	presented	present	VERB
ijtc-959	148	29	in	in	ADP
ijtc-959	148	30	table	table	NOUN
ijtc-959	148	31	7	7	NUM
ijtc-959	148	32	,	,	PUNCT
ijtc-959	148	33	offer	offer	VERB
ijtc-959	148	34	valuable	valuable	ADJ
ijtc-959	148	35	insights	insight	NOUN
ijtc-959	148	36	into	into	ADP
ijtc-959	148	37	the	the	DET
ijtc-959	148	38	relationships	relationship	NOUN
ijtc-959	148	39	under	under	ADP
ijtc-959	148	40	examination	examination	NOUN
ijtc-959	148	41	.	.	PUNCT
ijtc-959	149	1	first	first	ADV
ijtc-959	149	2	and	and	CCONJ
ijtc-959	149	3	foremost	foremost	ADV
ijtc-959	149	4	,	,	PUNCT
ijtc-959	149	5	when	when	SCONJ
ijtc-959	149	6	scrutinizing	scrutinize	VERB
ijtc-959	149	7	the	the	DET
ijtc-959	149	8	intellectual	intellectual	ADJ
ijtc-959	149	9	capital	capital	NOUN
ijtc-959	149	10	variable	variable	NOUN
ijtc-959	149	11	(	(	PUNCT
ijtc-959	149	12	denoted	denote	VERB
ijtc-959	149	13	as	as	ADP
ijtc-959	149	14	x1	x1	PROPN
ijtc-959	149	15	)	)	PUNCT
ijtc-959	149	16	,	,	PUNCT
ijtc-959	149	17	we	we	PRON
ijtc-959	149	18	observe	observe	VERB
ijtc-959	149	19	a	a	DET
ijtc-959	149	20	regression	regression	NOUN
ijtc-959	149	21	coefficient	coefficient	NOUN
ijtc-959	149	22	of	of	ADP
ijtc-959	149	23	0.025	0.025	NUM
ijtc-959	149	24	,	,	PUNCT
ijtc-959	149	25	accompanied	accompany	VERB
ijtc-959	149	26	by	by	ADP
ijtc-959	149	27	an	an	DET
ijtc-959	149	28	associated	associated	ADJ
ijtc-959	149	29	significance	significance	NOUN
ijtc-959	149	30	value	value	NOUN
ijtc-959	149	31	of	of	ADP
ijtc-959	149	32	0.000	0.000	NUM
ijtc-959	149	33	.	.	PUNCT
ijtc-959	150	1	the	the	DET
ijtc-959	150	2	significance	significance	NOUN
ijtc-959	150	3	value	value	NOUN
ijtc-959	150	4	related	relate	VERB
ijtc-959	150	5	to	to	ADP
ijtc-959	150	6	the	the	DET
ijtc-959	150	7	assessment	assessment	NOUN
ijtc-959	150	8	of	of	ADP
ijtc-959	150	9	the	the	DET
ijtc-959	150	10	research	research	NOUN
ijtc-959	150	11	hypothesis	hypothesis	NOUN
ijtc-959	150	12	pertaining	pertain	VERB
ijtc-959	150	13	to	to	ADP
ijtc-959	150	14	intellectual	intellectual	ADJ
ijtc-959	150	15	capital	capital	NOUN
ijtc-959	150	16	is	be	AUX
ijtc-959	150	17	clearly	clearly	ADV
ijtc-959	150	18	below	below	ADP
ijtc-959	150	19	the	the	DET
ijtc-959	150	20	conventional	conventional	ADJ
ijtc-959	150	21	significance	significance	NOUN
ijtc-959	150	22	level	level	NOUN
ijtc-959	150	23	of	of	ADP
ijtc-959	150	24	0.05	0.05	NUM
ijtc-959	150	25	.	.	PUNCT
ijtc-959	151	1	this	this	DET
ijtc-959	151	2	outcome	outcome	NOUN
ijtc-959	151	3	signifies	signify	VERB
ijtc-959	151	4	that	that	SCONJ
ijtc-959	151	5	the	the	DET
ijtc-959	151	6	intellectual	intellectual	ADJ
ijtc-959	151	7	capital	capital	NOUN
ijtc-959	151	8	variable	variable	NOUN
ijtc-959	151	9	(	(	PUNCT
ijtc-959	151	10	x1	x1	PROPN
ijtc-959	151	11	)	)	PUNCT
ijtc-959	151	12	holds	hold	VERB
ijtc-959	151	13	a	a	DET
ijtc-959	151	14	statistically	statistically	ADV
ijtc-959	151	15	significant	significant	ADJ
ijtc-959	151	16	influence	influence	NOUN
ijtc-959	151	17	on	on	ADP
ijtc-959	151	18	financial	financial	ADJ
ijtc-959	151	19	performance	performance	NOUN
ijtc-959	151	20	(	(	PUNCT
ijtc-959	151	21	y	y	NOUN
ijtc-959	151	22	)	)	PUNCT
ijtc-959	151	23	,	,	PUNCT
ijtc-959	151	24	supporting	support	VERB
ijtc-959	151	25	the	the	DET
ijtc-959	151	26	initial	initial	ADJ
ijtc-959	151	27	research	research	NOUN
ijtc-959	151	28	hypothesis	hypothesis	NOUN
ijtc-959	151	29	.	.	PUNCT
ijtc-959	152	1	on	on	ADP
ijtc-959	152	2	the	the	DET
ijtc-959	152	3	other	other	ADJ
ijtc-959	152	4	hand	hand	NOUN
ijtc-959	152	5	,	,	PUNCT
ijtc-959	152	6	the	the	DET
ijtc-959	152	7	capital	capital	NOUN
ijtc-959	152	8	structure	structure	NOUN
ijtc-959	152	9	variable	variable	NOUN
ijtc-959	152	10	(	(	PUNCT
ijtc-959	152	11	referred	refer	VERB
ijtc-959	152	12	to	to	ADP
ijtc-959	152	13	as	as	ADP
ijtc-959	152	14	x2	x2	PROPN
ijtc-959	152	15	)	)	PUNCT
ijtc-959	152	16	exhibits	exhibit	VERB
ijtc-959	152	17	a	a	DET
ijtc-959	152	18	regression	regression	NOUN
ijtc-959	152	19	coefficient	coefficient	NOUN
ijtc-959	152	20	of	of	ADP
ijtc-959	152	21	0.002	0.002	NUM
ijtc-959	152	22	,	,	PUNCT
ijtc-959	152	23	coupled	couple	VERB
ijtc-959	152	24	with	with	ADP
ijtc-959	152	25	a	a	DET
ijtc-959	152	26	significance	significance	NOUN
ijtc-959	152	27	value	value	NOUN
ijtc-959	152	28	of	of	ADP
ijtc-959	152	29	0.179	0.179	NUM
ijtc-959	152	30	.	.	PUNCT
ijtc-959	153	1	the	the	DET
ijtc-959	153	2	significance	significance	NOUN
ijtc-959	153	3	value	value	NOUN
ijtc-959	153	4	corresponding	correspond	VERB
ijtc-959	153	5	to	to	ADP
ijtc-959	153	6	the	the	DET
ijtc-959	153	7	investigation	investigation	NOUN
ijtc-959	153	8	of	of	ADP
ijtc-959	153	9	the	the	DET
ijtc-959	153	10	research	research	NOUN
ijtc-959	153	11	hypothesis	hypothesis	NOUN
ijtc-959	153	12	concerning	concern	VERB
ijtc-959	153	13	capital	capital	NOUN
ijtc-959	153	14	structure	structure	NOUN
ijtc-959	153	15	exceeds	exceed	VERB
ijtc-959	153	16	the	the	DET
ijtc-959	153	17	0.05	0.05	NUM
ijtc-959	153	18	threshold	threshold	NOUN
ijtc-959	153	19	.	.	PUNCT
ijtc-959	154	1	as	as	ADP
ijtc-959	154	2	a	a	DET
ijtc-959	154	3	result	result	NOUN
ijtc-959	154	4	,	,	PUNCT
ijtc-959	154	5	it	it	PRON
ijtc-959	154	6	can	can	AUX
ijtc-959	154	7	be	be	AUX
ijtc-959	154	8	concluded	conclude	VERB
ijtc-959	154	9	that	that	SCONJ
ijtc-959	154	10	capital	capital	NOUN
ijtc-959	154	11	structure	structure	NOUN
ijtc-959	154	12	(	(	PUNCT
ijtc-959	154	13	x2	x2	PROPN
ijtc-959	154	14	)	)	PUNCT
ijtc-959	154	15	does	do	AUX
ijtc-959	154	16	not	not	PART
ijtc-959	154	17	exert	exert	VERB
ijtc-959	154	18	a	a	DET
ijtc-959	154	19	substantial	substantial	ADJ
ijtc-959	154	20	impact	impact	NOUN
ijtc-959	154	21	on	on	ADP
ijtc-959	154	22	financial	financial	ADJ
ijtc-959	154	23	performance	performance	NOUN
ijtc-959	154	24	(	(	PUNCT
ijtc-959	154	25	y	y	NOUN
ijtc-959	154	26	)	)	PUNCT
ijtc-959	154	27	,	,	PUNCT
ijtc-959	154	28	in	in	ADP
ijtc-959	154	29	alignment	alignment	NOUN
ijtc-959	154	30	with	with	ADP
ijtc-959	154	31	the	the	DET
ijtc-959	154	32	research	research	NOUN
ijtc-959	154	33	hypothesis	hypothesis	NOUN
ijtc-959	154	34	.	.	PUNCT
ijtc-959	155	1	these	these	DET
ijtc-959	155	2	detailed	detailed	ADJ
ijtc-959	155	3	findings	finding	NOUN
ijtc-959	155	4	provide	provide	VERB
ijtc-959	155	5	a	a	DET
ijtc-959	155	6	nuanced	nuanced	ADJ
ijtc-959	155	7	understanding	understanding	NOUN
ijtc-959	155	8	of	of	ADP
ijtc-959	155	9	the	the	DET
ijtc-959	155	10	relationships	relationship	NOUN
ijtc-959	155	11	between	between	ADP
ijtc-959	155	12	these	these	DET
ijtc-959	155	13	variables	variable	NOUN
ijtc-959	155	14	and	and	CCONJ
ijtc-959	155	15	financial	financial	ADJ
ijtc-959	155	16	performance	performance	NOUN
ijtc-959	155	17	,	,	PUNCT
ijtc-959	155	18	contributing	contribute	VERB
ijtc-959	155	19	to	to	ADP
ijtc-959	155	20	the	the	DET
ijtc-959	155	21	robustness	robustness	NOUN
ijtc-959	155	22	of	of	ADP
ijtc-959	155	23	the	the	DET
ijtc-959	155	24	research	research	NOUN
ijtc-959	155	25	conclusions	conclusion	NOUN
ijtc-959	155	26	.	.	PUNCT
ijtc-959	156	1	coefficientsa	coefficientsa	NOUN
ijtc-959	156	2	model	model	VERB
ijtc-959	156	3	unstandardized	unstandardized	ADJ
ijtc-959	156	4	coefficients	coefficient	NOUN
ijtc-959	156	5	standardized	standardize	VERB
ijtc-959	156	6	coefficients	coefficient	NOUN
ijtc-959	156	7	t	t	PROPN
ijtc-959	156	8	sig	sig	PROPN
ijtc-959	156	9	.	.	PUNCT
ijtc-959	157	1	b	b	X
ijtc-959	157	2	std	std	PROPN
ijtc-959	157	3	.	.	NOUN
ijtc-959	157	4	error	error	NOUN
ijtc-959	157	5	beta	beta	NOUN
ijtc-959	157	6	1	1	NUM
ijtc-959	157	7	(	(	PUNCT
ijtc-959	157	8	constant	constant	ADJ
ijtc-959	157	9	)	)	PUNCT
ijtc-959	157	10	.181	.181	NUM
ijtc-959	157	11	.555	.555	NUM
ijtc-959	157	12	.326	.326	NUM
ijtc-959	157	13	.745	.745	NUM
ijtc-959	158	1	vaic	vaic	ADV
ijtc-959	158	2	.025	.025	NUM
ijtc-959	158	3	.002	.002	NUM
ijtc-959	158	4	.628	.628	NUM
ijtc-959	158	5	10.237	10.237	NUM
ijtc-959	158	6	.000	.000	NUM
ijtc-959	158	7	der	der	NOUN
ijtc-959	158	8	.002	.002	NUM
ijtc-959	158	9	.002	.002	NUM
ijtc-959	158	10	.083	.083	NUM
ijtc-959	158	11	1.350	1.350	NUM
ijtc-959	158	12	.179	.179	NUM
ijtc-959	158	13	a.	a.	NOUN
ijtc-959	158	14	dependent	dependent	ADJ
ijtc-959	158	15	variable	variable	NOUN
ijtc-959	158	16	:	:	PUNCT
ijtc-959	159	1	roe	roe	PROPN
ijtc-959	159	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	159	3	the	the	DET
ijtc-959	159	4	influence	influence	NOUN
ijtc-959	159	5	of	of	ADP
ijtc-959	159	6	intellectual	intellectual	ADJ
ijtc-959	159	7	capital	capital	NOUN
ijtc-959	159	8	,	,	PUNCT
ijtc-959	159	9	and	and	CCONJ
ijtc-959	159	10	capital	capital	NOUN
ijtc-959	159	11	structure	structure	NOUN
ijtc-959	159	12	on	on	ADP
ijtc-959	159	13	financial	financial	ADJ
ijtc-959	159	14	performance	performance	NOUN
ijtc-959	159	15	ikbal	ikbal	ADJ
ijtc-959	159	16	and	and	CCONJ
ijtc-959	159	17	abdullah	abdullah	PROPN
ijtc-959	159	18	923	923	NUM
ijtc-959	159	19	|	|	ADV
ijtc-959	159	20	ilomata	ilomata	PROPN
ijtc-959	159	21	international	international	ADJ
ijtc-959	159	22	journal	journal	NOUN
ijtc-959	159	23	of	of	ADP
ijtc-959	159	24	tax	tax	PROPN
ijtc-959	159	25	&	&	CCONJ
ijtc-959	159	26	accounting	account	VERB
ijtc-959	159	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	159	28	simultaneous	simultaneous	ADJ
ijtc-959	159	29	test	test	NOUN
ijtc-959	159	30	(	(	PUNCT
ijtc-959	159	31	f	f	NOUN
ijtc-959	159	32	test	test	NOUN
ijtc-959	159	33	)	)	PUNCT
ijtc-959	159	34	table	table	NOUN
ijtc-959	159	35	8	8	NUM
ijtc-959	159	36	.	.	PUNCT
ijtc-959	159	37	simultaneous	simultaneous	ADJ
ijtc-959	159	38	test	test	NOUN
ijtc-959	159	39	(	(	PUNCT
ijtc-959	159	40	f	f	PROPN
ijtc-959	159	41	test	test	NOUN
ijtc-959	159	42	)	)	PUNCT
ijtc-959	159	43	anovaa	anovaa	PROPN
ijtc-959	159	44	model	model	PROPN
ijtc-959	159	45	sum	sum	NOUN
ijtc-959	159	46	of	of	ADP
ijtc-959	159	47	squares	square	NOUN
ijtc-959	159	48	df	df	PROPN
ijtc-959	159	49	mean	mean	PROPN
ijtc-959	159	50	square	square	PROPN
ijtc-959	159	51	f	f	PROPN
ijtc-959	159	52	sig	sig	PROPN
ijtc-959	159	53	.	.	PROPN
ijtc-959	159	54	1	1	NUM
ijtc-959	159	55	regression	regression	VERB
ijtc-959	159	56	2707.817	2707.817	NUM
ijtc-959	159	57	2	2	NUM
ijtc-959	159	58	1353.908	1353.908	NUM
ijtc-959	159	59	53.408	53.408	NUM
ijtc-959	159	60	.000b	.000b	PROPN
ijtc-959	159	61	residual	residual	ADJ
ijtc-959	159	62	4030.731	4030.731	NUM
ijtc-959	159	63	159	159	NUM
ijtc-959	159	64	25.351	25.351	NUM
ijtc-959	159	65	total	total	ADJ
ijtc-959	159	66	6738.548	6738.548	NUM
ijtc-959	159	67	161	161	NUM
ijtc-959	159	68	a.	a.	NOUN
ijtc-959	159	69	predictors	predictor	NOUN
ijtc-959	159	70	:	:	PUNCT
ijtc-959	159	71	(	(	PUNCT
ijtc-959	159	72	constant	constant	ADJ
ijtc-959	159	73	)	)	PUNCT
ijtc-959	159	74	,	,	PUNCT
ijtc-959	159	75	vaic	vaic	ADV
ijtc-959	159	76	,	,	PUNCT
ijtc-959	159	77	der	der	PROPN
ijtc-959	159	78	b.	b.	PROPN
ijtc-959	159	79	dependent	dependent	ADJ
ijtc-959	159	80	variable	variable	NOUN
ijtc-959	159	81	:	:	PUNCT
ijtc-959	159	82	roe	roe	NOUN
ijtc-959	159	83	the	the	DET
ijtc-959	159	84	outcomes	outcome	NOUN
ijtc-959	159	85	stemming	stem	VERB
ijtc-959	159	86	from	from	ADP
ijtc-959	159	87	the	the	DET
ijtc-959	159	88	concurrent	concurrent	ADJ
ijtc-959	159	89	test	test	NOUN
ijtc-959	159	90	are	be	AUX
ijtc-959	159	91	thoroughly	thoroughly	ADV
ijtc-959	159	92	detailed	detailed	ADJ
ijtc-959	159	93	and	and	CCONJ
ijtc-959	159	94	elaborated	elaborate	VERB
ijtc-959	159	95	in	in	ADP
ijtc-959	159	96	table	table	NOUN
ijtc-959	159	97	8	8	NUM
ijtc-959	159	98	.	.	PUNCT
ijtc-959	160	1	an	an	DET
ijtc-959	160	2	in	in	ADP
ijtc-959	160	3	-	-	PUNCT
ijtc-959	160	4	depth	depth	NOUN
ijtc-959	160	5	examination	examination	NOUN
ijtc-959	160	6	of	of	ADP
ijtc-959	160	7	the	the	DET
ijtc-959	160	8	table	table	NOUN
ijtc-959	160	9	reveals	reveal	VERB
ijtc-959	160	10	a	a	DET
ijtc-959	160	11	set	set	NOUN
ijtc-959	160	12	of	of	ADP
ijtc-959	160	13	critical	critical	ADJ
ijtc-959	160	14	findings	finding	NOUN
ijtc-959	160	15	.	.	PUNCT
ijtc-959	161	1	specifically	specifically	ADV
ijtc-959	161	2	,	,	PUNCT
ijtc-959	161	3	the	the	DET
ijtc-959	161	4	f	f	PROPN
ijtc-959	161	5	test	test	NOUN
ijtc-959	161	6	results	result	NOUN
ijtc-959	161	7	in	in	ADP
ijtc-959	161	8	an	an	DET
ijtc-959	161	9	f	f	PROPN
ijtc-959	161	10	statistic	statistic	NOUN
ijtc-959	161	11	value	value	NOUN
ijtc-959	161	12	of	of	ADP
ijtc-959	161	13	53.408	53.408	NUM
ijtc-959	161	14	,	,	PUNCT
ijtc-959	161	15	accompanied	accompany	VERB
ijtc-959	161	16	by	by	ADP
ijtc-959	161	17	an	an	DET
ijtc-959	161	18	f	f	PROPN
ijtc-959	161	19	significance	significance	NOUN
ijtc-959	161	20	level	level	NOUN
ijtc-959	161	21	of	of	ADP
ijtc-959	161	22	0.000	0.000	NUM
ijtc-959	161	23	.	.	PUNCT
ijtc-959	162	1	concurrently	concurrently	ADV
ijtc-959	162	2	,	,	PUNCT
ijtc-959	162	3	the	the	DET
ijtc-959	162	4	critical	critical	ADJ
ijtc-959	162	5	f	f	NOUN
ijtc-959	162	6	-	-	PUNCT
ijtc-959	162	7	table	table	NOUN
ijtc-959	162	8	value	value	NOUN
ijtc-959	162	9	stands	stand	VERB
ijtc-959	162	10	at	at	ADP
ijtc-959	162	11	2.660	2.660	NUM
ijtc-959	162	12	.	.	PUNCT
ijtc-959	163	1	these	these	DET
ijtc-959	163	2	particular	particular	ADJ
ijtc-959	163	3	observations	observation	NOUN
ijtc-959	163	4	offer	offer	VERB
ijtc-959	163	5	valuable	valuable	ADJ
ijtc-959	163	6	insights	insight	NOUN
ijtc-959	163	7	into	into	ADP
ijtc-959	163	8	the	the	DET
ijtc-959	163	9	overall	overall	ADJ
ijtc-959	163	10	model	model	NOUN
ijtc-959	163	11	's	's	PART
ijtc-959	163	12	aptness	aptness	NOUN
ijtc-959	163	13	for	for	ADP
ijtc-959	163	14	further	further	ADJ
ijtc-959	163	15	hypothesis	hypothesis	NOUN
ijtc-959	163	16	testing	testing	NOUN
ijtc-959	163	17	within	within	ADP
ijtc-959	163	18	the	the	DET
ijtc-959	163	19	context	context	NOUN
ijtc-959	163	20	of	of	ADP
ijtc-959	163	21	this	this	DET
ijtc-959	163	22	study	study	NOUN
ijtc-959	163	23	.	.	PUNCT
ijtc-959	164	1	in	in	ADP
ijtc-959	164	2	essence	essence	NOUN
ijtc-959	164	3	,	,	PUNCT
ijtc-959	164	4	the	the	DET
ijtc-959	164	5	f	f	PROPN
ijtc-959	164	6	value	value	NOUN
ijtc-959	164	7	surpasses	surpass	VERB
ijtc-959	164	8	the	the	DET
ijtc-959	164	9	critical	critical	ADJ
ijtc-959	164	10	f	f	ADJ
ijtc-959	164	11	-	-	PUNCT
ijtc-959	164	12	table	table	NOUN
ijtc-959	164	13	value	value	NOUN
ijtc-959	164	14	,	,	PUNCT
ijtc-959	164	15	which	which	PRON
ijtc-959	164	16	underscores	underscore	VERB
ijtc-959	164	17	the	the	DET
ijtc-959	164	18	statistical	statistical	ADJ
ijtc-959	164	19	significance	significance	NOUN
ijtc-959	164	20	of	of	ADP
ijtc-959	164	21	the	the	DET
ijtc-959	164	22	model	model	NOUN
ijtc-959	164	23	as	as	ADP
ijtc-959	164	24	a	a	DET
ijtc-959	164	25	whole	whole	NOUN
ijtc-959	164	26	.	.	PUNCT
ijtc-959	165	1	furthermore	furthermore	ADV
ijtc-959	165	2	,	,	PUNCT
ijtc-959	165	3	the	the	DET
ijtc-959	165	4	observed	observed	ADJ
ijtc-959	165	5	f	f	PROPN
ijtc-959	165	6	significance	significance	NOUN
ijtc-959	165	7	level	level	NOUN
ijtc-959	165	8	falls	fall	VERB
ijtc-959	165	9	below	below	ADP
ijtc-959	165	10	the	the	DET
ijtc-959	165	11	predetermined	predetermined	ADJ
ijtc-959	165	12	alpha	alpha	NOUN
ijtc-959	165	13	threshold	threshold	NOUN
ijtc-959	165	14	of	of	ADP
ijtc-959	165	15	0.05	0.05	NUM
ijtc-959	165	16	,	,	PUNCT
ijtc-959	165	17	affirming	affirm	VERB
ijtc-959	165	18	the	the	DET
ijtc-959	165	19	model	model	NOUN
ijtc-959	165	20	's	's	PART
ijtc-959	165	21	suitability	suitability	NOUN
ijtc-959	165	22	for	for	ADP
ijtc-959	165	23	subsequent	subsequent	ADJ
ijtc-959	165	24	hypothesis	hypothesis	NOUN
ijtc-959	165	25	testing	testing	NOUN
ijtc-959	165	26	,	,	PUNCT
ijtc-959	165	27	as	as	SCONJ
ijtc-959	165	28	it	it	PRON
ijtc-959	165	29	indicates	indicate	VERB
ijtc-959	165	30	the	the	DET
ijtc-959	165	31	presence	presence	NOUN
ijtc-959	165	32	of	of	ADP
ijtc-959	165	33	a	a	DET
ijtc-959	165	34	statistically	statistically	ADV
ijtc-959	165	35	significant	significant	ADJ
ijtc-959	165	36	relationship	relationship	NOUN
ijtc-959	165	37	.	.	PUNCT
ijtc-959	166	1	these	these	DET
ijtc-959	166	2	robust	robust	ADJ
ijtc-959	166	3	findings	finding	NOUN
ijtc-959	166	4	affirm	affirm	VERB
ijtc-959	166	5	the	the	DET
ijtc-959	166	6	model	model	NOUN
ijtc-959	166	7	's	's	PART
ijtc-959	166	8	appropriateness	appropriateness	NOUN
ijtc-959	166	9	and	and	CCONJ
ijtc-959	166	10	reliability	reliability	NOUN
ijtc-959	166	11	in	in	ADP
ijtc-959	166	12	facilitating	facilitate	VERB
ijtc-959	166	13	further	further	ADJ
ijtc-959	166	14	analysis	analysis	NOUN
ijtc-959	166	15	within	within	ADP
ijtc-959	166	16	this	this	DET
ijtc-959	166	17	study	study	NOUN
ijtc-959	166	18	.	.	PUNCT
ijtc-959	167	1	test	test	NOUN
ijtc-959	167	2	of	of	ADP
ijtc-959	167	3	the	the	DET
ijtc-959	167	4	coefficient	coefficient	NOUN
ijtc-959	167	5	of	of	ADP
ijtc-959	167	6	determination	determination	NOUN
ijtc-959	167	7	r2	r2	PROPN
ijtc-959	167	8	table	table	NOUN
ijtc-959	167	9	1	1	NUM
ijtc-959	167	10	.	.	PUNCT
ijtc-959	167	11	test	test	NOUN
ijtc-959	167	12	of	of	ADP
ijtc-959	167	13	the	the	DET
ijtc-959	167	14	coefficient	coefficient	NOUN
ijtc-959	167	15	of	of	ADP
ijtc-959	167	16	determination	determination	NOUN
ijtc-959	167	17	r2	r2	PROPN
ijtc-959	167	18	model	model	PROPN
ijtc-959	167	19	summaryb	summaryb	PROPN
ijtc-959	167	20	model	model	NOUN
ijtc-959	167	21	r	r	NOUN
ijtc-959	167	22	r	r	NOUN
ijtc-959	167	23	square	square	ADJ
ijtc-959	167	24	adjusted	adjust	VERB
ijtc-959	167	25	r	r	NOUN
ijtc-959	167	26	square	square	NOUN
ijtc-959	167	27	1	1	NUM
ijtc-959	167	28	.634a	.634a	PROPN
ijtc-959	167	29	.402	.402	NUM
ijtc-959	167	30	.394	.394	NUM
ijtc-959	167	31	a.	a.	NOUN
ijtc-959	167	32	predictors	predictor	NOUN
ijtc-959	167	33	:	:	PUNCT
ijtc-959	167	34	(	(	PUNCT
ijtc-959	167	35	constant	constant	ADJ
ijtc-959	167	36	)	)	PUNCT
ijtc-959	167	37	,	,	PUNCT
ijtc-959	167	38	vaic	vaic	ADV
ijtc-959	167	39	,	,	PUNCT
ijtc-959	167	40	der	der	PROPN
ijtc-959	167	41	b.	b.	PROPN
ijtc-959	167	42	dependent	dependent	ADJ
ijtc-959	167	43	variable	variable	NOUN
ijtc-959	167	44	:	:	PUNCT
ijtc-959	167	45	roe	roe	VERB
ijtc-959	167	46	the	the	DET
ijtc-959	167	47	outcomes	outcome	NOUN
ijtc-959	167	48	of	of	ADP
ijtc-959	167	49	the	the	DET
ijtc-959	167	50	r2	r2	PROPN
ijtc-959	167	51	coefficient	coefficient	NOUN
ijtc-959	167	52	of	of	ADP
ijtc-959	167	53	determination	determination	NOUN
ijtc-959	167	54	test	test	NOUN
ijtc-959	167	55	are	be	AUX
ijtc-959	167	56	provided	provide	VERB
ijtc-959	167	57	in	in	ADP
ijtc-959	167	58	table	table	NOUN
ijtc-959	167	59	9	9	NUM
ijtc-959	167	60	.	.	PUNCT
ijtc-959	168	1	as	as	SCONJ
ijtc-959	168	2	displayed	display	VERB
ijtc-959	168	3	in	in	ADP
ijtc-959	168	4	table	table	NOUN
ijtc-959	168	5	9	9	NUM
ijtc-959	168	6	,	,	PUNCT
ijtc-959	168	7	the	the	DET
ijtc-959	168	8	r2	r2	PROPN
ijtc-959	168	9	value	value	NOUN
ijtc-959	168	10	,	,	PUNCT
ijtc-959	168	11	located	locate	VERB
ijtc-959	168	12	in	in	ADP
ijtc-959	168	13	the	the	DET
ijtc-959	168	14	r	r	NOUN
ijtc-959	168	15	square	square	ADJ
ijtc-959	168	16	section	section	NOUN
ijtc-959	168	17	,	,	PUNCT
ijtc-959	168	18	is	be	AUX
ijtc-959	168	19	found	find	VERB
ijtc-959	168	20	to	to	PART
ijtc-959	168	21	be	be	AUX
ijtc-959	168	22	40.2	40.2	NUM
ijtc-959	168	23	%	%	NOUN
ijtc-959	168	24	.	.	PUNCT
ijtc-959	169	1	it	it	PRON
ijtc-959	169	2	should	should	AUX
ijtc-959	169	3	be	be	AUX
ijtc-959	169	4	noted	note	VERB
ijtc-959	169	5	that	that	SCONJ
ijtc-959	169	6	the	the	DET
ijtc-959	169	7	remaining	remain	VERB
ijtc-959	169	8	variability	variability	NOUN
ijtc-959	169	9	in	in	ADP
ijtc-959	169	10	the	the	DET
ijtc-959	169	11	data	datum	NOUN
ijtc-959	169	12	can	can	AUX
ijtc-959	169	13	be	be	AUX
ijtc-959	169	14	attributed	attribute	VERB
ijtc-959	169	15	to	to	ADP
ijtc-959	169	16	other	other	ADJ
ijtc-959	169	17	variables	variable	NOUN
ijtc-959	169	18	not	not	PART
ijtc-959	169	19	covered	cover	VERB
ijtc-959	169	20	within	within	ADP
ijtc-959	169	21	the	the	DET
ijtc-959	169	22	scope	scope	NOUN
ijtc-959	169	23	of	of	ADP
ijtc-959	169	24	this	this	DET
ijtc-959	169	25	study	study	NOUN
ijtc-959	169	26	.	.	PUNCT
ijtc-959	170	1	the	the	DET
ijtc-959	170	2	influence	influence	NOUN
ijtc-959	170	3	of	of	ADP
ijtc-959	170	4	intellectual	intellectual	ADJ
ijtc-959	170	5	capital	capital	NOUN
ijtc-959	170	6	on	on	ADP
ijtc-959	170	7	financial	financial	ADJ
ijtc-959	170	8	performance	performance	NOUN
ijtc-959	170	9	:	:	PUNCT
ijtc-959	170	10	building	build	VERB
ijtc-959	170	11	upon	upon	SCONJ
ijtc-959	170	12	the	the	DET
ijtc-959	170	13	initial	initial	ADJ
ijtc-959	170	14	hypothesis	hypothesis	NOUN
ijtc-959	170	15	(	(	PUNCT
ijtc-959	170	16	h1	h1	PROPN
ijtc-959	170	17	)	)	PUNCT
ijtc-959	170	18	,	,	PUNCT
ijtc-959	170	19	which	which	PRON
ijtc-959	170	20	asserts	assert	VERB
ijtc-959	170	21	a	a	DET
ijtc-959	170	22	positive	positive	ADJ
ijtc-959	170	23	relationship	relationship	NOUN
ijtc-959	170	24	between	between	ADP
ijtc-959	170	25	intellectual	intellectual	ADJ
ijtc-959	170	26	capital	capital	NOUN
ijtc-959	170	27	and	and	CCONJ
ijtc-959	170	28	financial	financial	ADJ
ijtc-959	170	29	performance	performance	NOUN
ijtc-959	170	30	,	,	PUNCT
ijtc-959	170	31	the	the	DET
ijtc-959	170	32	outcomes	outcome	NOUN
ijtc-959	170	33	derived	derive	VERB
ijtc-959	170	34	from	from	ADP
ijtc-959	170	35	the	the	DET
ijtc-959	170	36	partial	partial	ADJ
ijtc-959	170	37	testing	testing	NOUN
ijtc-959	170	38	unequivocally	unequivocally	ADV
ijtc-959	170	39	validate	validate	VERB
ijtc-959	170	40	the	the	DET
ijtc-959	170	41	assertion	assertion	NOUN
ijtc-959	170	42	that	that	SCONJ
ijtc-959	170	43	intellectual	intellectual	ADJ
ijtc-959	170	44	capital	capital	NOUN
ijtc-959	170	45	exerts	exert	VERB
ijtc-959	170	46	a	a	DET
ijtc-959	170	47	significant	significant	ADJ
ijtc-959	170	48	and	and	CCONJ
ijtc-959	170	49	discernible	discernible	ADJ
ijtc-959	170	50	influence	influence	NOUN
ijtc-959	170	51	on	on	ADP
ijtc-959	170	52	financial	financial	ADJ
ijtc-959	170	53	performance	performance	NOUN
ijtc-959	170	54	.	.	PUNCT
ijtc-959	171	1	the	the	DET
ijtc-959	171	2	rigorous	rigorous	ADJ
ijtc-959	171	3	examination	examination	NOUN
ijtc-959	171	4	of	of	ADP
ijtc-959	171	5	the	the	DET
ijtc-959	171	6	data	data	NOUN
ijtc-959	171	7	underscores	underscore	VERB
ijtc-959	171	8	the	the	DET
ijtc-959	171	9	statistical	statistical	ADJ
ijtc-959	171	10	significance	significance	NOUN
ijtc-959	171	11	of	of	ADP
ijtc-959	171	12	this	this	DET
ijtc-959	171	13	association	association	NOUN
ijtc-959	171	14	,	,	PUNCT
ijtc-959	171	15	providing	provide	VERB
ijtc-959	171	16	robust	robust	ADJ
ijtc-959	171	17	support	support	NOUN
ijtc-959	171	18	for	for	ADP
ijtc-959	171	19	the	the	DET
ijtc-959	171	20	initial	initial	ADJ
ijtc-959	171	21	hypothesis	hypothesis	NOUN
ijtc-959	171	22	positing	posit	VERB
ijtc-959	171	23	a	a	DET
ijtc-959	171	24	positive	positive	ADJ
ijtc-959	171	25	impact	impact	NOUN
ijtc-959	171	26	of	of	ADP
ijtc-959	171	27	intellectual	intellectual	ADJ
ijtc-959	171	28	capital	capital	NOUN
ijtc-959	171	29	on	on	ADP
ijtc-959	171	30	the	the	DET
ijtc-959	171	31	financial	financial	ADJ
ijtc-959	171	32	performance	performance	NOUN
ijtc-959	171	33	of	of	ADP
ijtc-959	171	34	the	the	DET
ijtc-959	171	35	studied	study	VERB
ijtc-959	171	36	entities	entity	NOUN
ijtc-959	171	37	.	.	PUNCT
ijtc-959	172	1	this	this	PRON
ijtc-959	172	2	substantiates	substantiate	VERB
ijtc-959	172	3	the	the	DET
ijtc-959	172	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-959	172	5	the	the	DET
ijtc-959	172	6	influence	influence	NOUN
ijtc-959	172	7	of	of	ADP
ijtc-959	172	8	intellectual	intellectual	ADJ
ijtc-959	172	9	capital	capital	NOUN
ijtc-959	172	10	,	,	PUNCT
ijtc-959	172	11	and	and	CCONJ
ijtc-959	172	12	capital	capital	NOUN
ijtc-959	172	13	structure	structure	NOUN
ijtc-959	172	14	on	on	ADP
ijtc-959	172	15	financial	financial	ADJ
ijtc-959	172	16	performance	performance	NOUN
ijtc-959	172	17	ikbal	ikbal	ADJ
ijtc-959	172	18	and	and	CCONJ
ijtc-959	172	19	abdullah	abdullah	PROPN
ijtc-959	172	20	924	924	NUM
ijtc-959	172	21	|	|	CCONJ
ijtc-959	172	22	ilomata	ilomata	PROPN
ijtc-959	172	23	international	international	ADJ
ijtc-959	172	24	journal	journal	NOUN
ijtc-959	172	25	of	of	ADP
ijtc-959	172	26	tax	tax	PROPN
ijtc-959	172	27	&	&	CCONJ
ijtc-959	172	28	accounting	account	VERB
ijtc-959	172	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	172	30	original	original	ADJ
ijtc-959	172	31	premise	premise	NOUN
ijtc-959	172	32	of	of	ADP
ijtc-959	172	33	h1	h1	NOUN
ijtc-959	172	34	,	,	PUNCT
ijtc-959	172	35	suggesting	suggest	VERB
ijtc-959	172	36	that	that	SCONJ
ijtc-959	172	37	as	as	ADP
ijtc-959	172	38	intellectual	intellectual	ADJ
ijtc-959	172	39	capital	capital	NOUN
ijtc-959	172	40	increases	increase	NOUN
ijtc-959	172	41	,	,	PUNCT
ijtc-959	172	42	financial	financial	ADJ
ijtc-959	172	43	performance	performance	NOUN
ijtc-959	172	44	likewise	likewise	ADV
ijtc-959	172	45	experiences	experience	VERB
ijtc-959	172	46	a	a	DET
ijtc-959	172	47	noticeable	noticeable	ADJ
ijtc-959	172	48	improvement	improvement	NOUN
ijtc-959	172	49	.	.	PUNCT
ijtc-959	173	1	when	when	SCONJ
ijtc-959	173	2	a	a	DET
ijtc-959	173	3	company	company	NOUN
ijtc-959	173	4	effectively	effectively	ADV
ijtc-959	173	5	manages	manage	VERB
ijtc-959	173	6	its	its	PRON
ijtc-959	173	7	intellectual	intellectual	ADJ
ijtc-959	173	8	capital	capital	NOUN
ijtc-959	173	9	,	,	PUNCT
ijtc-959	173	10	through	through	ADP
ijtc-959	173	11	strategies	strategy	NOUN
ijtc-959	173	12	such	such	ADJ
ijtc-959	173	13	as	as	ADP
ijtc-959	173	14	employee	employee	NOUN
ijtc-959	173	15	development	development	NOUN
ijtc-959	173	16	,	,	PUNCT
ijtc-959	173	17	maintaining	maintain	VERB
ijtc-959	173	18	technological	technological	ADJ
ijtc-959	173	19	excellence	excellence	NOUN
ijtc-959	173	20	,	,	PUNCT
ijtc-959	173	21	and	and	CCONJ
ijtc-959	173	22	nurturing	nurture	VERB
ijtc-959	173	23	relationships	relationship	NOUN
ijtc-959	173	24	with	with	ADP
ijtc-959	173	25	suppliers	supplier	NOUN
ijtc-959	173	26	,	,	PUNCT
ijtc-959	173	27	it	it	PRON
ijtc-959	173	28	gains	gain	VERB
ijtc-959	173	29	a	a	DET
ijtc-959	173	30	competitive	competitive	ADJ
ijtc-959	173	31	edge	edge	NOUN
ijtc-959	173	32	over	over	ADP
ijtc-959	173	33	other	other	ADJ
ijtc-959	173	34	companies	company	NOUN
ijtc-959	173	35	,	,	PUNCT
ijtc-959	173	36	ultimately	ultimately	ADV
ijtc-959	173	37	bolstering	bolster	VERB
ijtc-959	173	38	its	its	PRON
ijtc-959	173	39	financial	financial	ADJ
ijtc-959	173	40	performance	performance	NOUN
ijtc-959	173	41	.	.	PUNCT
ijtc-959	174	1	this	this	DET
ijtc-959	174	2	congruence	congruence	NOUN
ijtc-959	174	3	with	with	ADP
ijtc-959	174	4	the	the	DET
ijtc-959	174	5	principles	principle	NOUN
ijtc-959	174	6	of	of	ADP
ijtc-959	174	7	the	the	DET
ijtc-959	174	8	resource	resource	NOUN
ijtc-959	174	9	-	-	PUNCT
ijtc-959	174	10	based	base	VERB
ijtc-959	174	11	theory	theory	NOUN
ijtc-959	174	12	,	,	PUNCT
ijtc-959	174	13	which	which	PRON
ijtc-959	174	14	underscores	underscore	VERB
ijtc-959	174	15	the	the	DET
ijtc-959	174	16	pivotal	pivotal	ADJ
ijtc-959	174	17	role	role	NOUN
ijtc-959	174	18	of	of	ADP
ijtc-959	174	19	resource	resource	NOUN
ijtc-959	174	20	-	-	PUNCT
ijtc-959	174	21	rich	rich	ADJ
ijtc-959	174	22	companies	company	NOUN
ijtc-959	174	23	and	and	CCONJ
ijtc-959	174	24	their	their	PRON
ijtc-959	174	25	sustained	sustained	ADJ
ijtc-959	174	26	success	success	NOUN
ijtc-959	174	27	in	in	ADP
ijtc-959	174	28	attaining	attain	VERB
ijtc-959	174	29	competitive	competitive	ADJ
ijtc-959	174	30	advantages	advantage	NOUN
ijtc-959	174	31	,	,	PUNCT
ijtc-959	174	32	is	be	AUX
ijtc-959	174	33	prominently	prominently	ADV
ijtc-959	174	34	manifested	manifest	VERB
ijtc-959	174	35	.	.	PUNCT
ijtc-959	175	1	the	the	DET
ijtc-959	175	2	conclusions	conclusion	NOUN
ijtc-959	175	3	drawn	draw	VERB
ijtc-959	175	4	in	in	ADP
ijtc-959	175	5	this	this	DET
ijtc-959	175	6	study	study	NOUN
ijtc-959	175	7	harmonize	harmonize	VERB
ijtc-959	175	8	seamlessly	seamlessly	ADV
ijtc-959	175	9	with	with	ADP
ijtc-959	175	10	the	the	DET
ijtc-959	175	11	existing	exist	VERB
ijtc-959	175	12	body	body	NOUN
ijtc-959	175	13	of	of	ADP
ijtc-959	175	14	research	research	NOUN
ijtc-959	175	15	,	,	PUNCT
ijtc-959	175	16	as	as	SCONJ
ijtc-959	175	17	exemplified	exemplify	VERB
ijtc-959	175	18	by	by	ADP
ijtc-959	175	19	the	the	DET
ijtc-959	175	20	work	work	NOUN
ijtc-959	175	21	of	of	ADP
ijtc-959	175	22	(	(	PUNCT
ijtc-959	175	23	asfarawenti	asfarawenti	PROPN
ijtc-959	175	24	&	&	CCONJ
ijtc-959	175	25	saiful	saiful	PROPN
ijtc-959	175	26	,	,	PUNCT
ijtc-959	175	27	2019	2019	NUM
ijtc-959	175	28	;	;	PUNCT
ijtc-959	175	29	cindiyasari	cindiyasari	PROPN
ijtc-959	175	30	et	et	PROPN
ijtc-959	175	31	al	al	PROPN
ijtc-959	175	32	.	.	PROPN
ijtc-959	175	33	,	,	PUNCT
ijtc-959	175	34	2023	2023	NUM
ijtc-959	175	35	)	)	PUNCT
ijtc-959	175	36	.	.	PUNCT
ijtc-959	176	1	their	their	PRON
ijtc-959	176	2	previous	previous	ADJ
ijtc-959	176	3	investigations	investigation	NOUN
ijtc-959	176	4	also	also	ADV
ijtc-959	176	5	underscored	underscore	VERB
ijtc-959	176	6	and	and	CCONJ
ijtc-959	176	7	accentuated	accentuate	VERB
ijtc-959	176	8	the	the	DET
ijtc-959	176	9	beneficial	beneficial	ADJ
ijtc-959	176	10	influence	influence	NOUN
ijtc-959	176	11	of	of	ADP
ijtc-959	176	12	intellectual	intellectual	ADJ
ijtc-959	176	13	capital	capital	NOUN
ijtc-959	176	14	on	on	ADP
ijtc-959	176	15	a	a	DET
ijtc-959	176	16	company	company	NOUN
ijtc-959	176	17	's	's	PART
ijtc-959	176	18	financial	financial	ADJ
ijtc-959	176	19	performance	performance	NOUN
ijtc-959	176	20	,	,	PUNCT
ijtc-959	176	21	affirming	affirm	VERB
ijtc-959	176	22	the	the	DET
ijtc-959	176	23	consistency	consistency	NOUN
ijtc-959	176	24	and	and	CCONJ
ijtc-959	176	25	continuity	continuity	NOUN
ijtc-959	176	26	of	of	ADP
ijtc-959	176	27	this	this	DET
ijtc-959	176	28	observed	observe	VERB
ijtc-959	176	29	relationship	relationship	NOUN
ijtc-959	176	30	.	.	PUNCT
ijtc-959	177	1	these	these	DET
ijtc-959	177	2	collective	collective	ADJ
ijtc-959	177	3	findings	finding	NOUN
ijtc-959	177	4	reinforce	reinforce	VERB
ijtc-959	177	5	the	the	DET
ijtc-959	177	6	notion	notion	NOUN
ijtc-959	177	7	that	that	SCONJ
ijtc-959	177	8	intellectual	intellectual	ADJ
ijtc-959	177	9	capital	capital	NOUN
ijtc-959	177	10	plays	play	VERB
ijtc-959	177	11	an	an	DET
ijtc-959	177	12	integral	integral	ADJ
ijtc-959	177	13	role	role	NOUN
ijtc-959	177	14	in	in	ADP
ijtc-959	177	15	driving	drive	VERB
ijtc-959	177	16	enhanced	enhance	VERB
ijtc-959	177	17	financial	financial	ADJ
ijtc-959	177	18	performance	performance	NOUN
ijtc-959	177	19	,	,	PUNCT
ijtc-959	177	20	a	a	DET
ijtc-959	177	21	principle	principle	NOUN
ijtc-959	177	22	that	that	PRON
ijtc-959	177	23	is	be	AUX
ijtc-959	177	24	further	far	ADV
ijtc-959	177	25	corroborated	corroborate	VERB
ijtc-959	177	26	by	by	ADP
ijtc-959	177	27	the	the	DET
ijtc-959	177	28	resource	resource	NOUN
ijtc-959	177	29	-	-	PUNCT
ijtc-959	177	30	based	base	VERB
ijtc-959	177	31	theory	theory	NOUN
ijtc-959	177	32	.	.	PUNCT
ijtc-959	178	1	the	the	DET
ijtc-959	178	2	influence	influence	NOUN
ijtc-959	178	3	of	of	ADP
ijtc-959	178	4	capital	capital	NOUN
ijtc-959	178	5	structure	structure	NOUN
ijtc-959	178	6	on	on	ADP
ijtc-959	178	7	financial	financial	ADJ
ijtc-959	178	8	performance	performance	NOUN
ijtc-959	178	9	:	:	PUNCT
ijtc-959	178	10	subsequent	subsequent	ADJ
ijtc-959	178	11	to	to	ADP
ijtc-959	178	12	an	an	DET
ijtc-959	178	13	exhaustive	exhaustive	ADJ
ijtc-959	178	14	analysis	analysis	NOUN
ijtc-959	178	15	of	of	ADP
ijtc-959	178	16	the	the	DET
ijtc-959	178	17	data	datum	NOUN
ijtc-959	178	18	,	,	PUNCT
ijtc-959	178	19	the	the	DET
ijtc-959	178	20	results	result	NOUN
ijtc-959	178	21	reveal	reveal	VERB
ijtc-959	178	22	that	that	SCONJ
ijtc-959	178	23	the	the	DET
ijtc-959	178	24	capital	capital	NOUN
ijtc-959	178	25	structure	structure	NOUN
ijtc-959	178	26	,	,	PUNCT
ijtc-959	178	27	as	as	SCONJ
ijtc-959	178	28	measured	measure	VERB
ijtc-959	178	29	by	by	ADP
ijtc-959	178	30	the	the	DET
ijtc-959	178	31	debt	debt	NOUN
ijtc-959	178	32	-	-	PUNCT
ijtc-959	178	33	to	to	ADP
ijtc-959	178	34	-	-	PUNCT
ijtc-959	178	35	equity	equity	NOUN
ijtc-959	178	36	ratio	ratio	NOUN
ijtc-959	178	37	(	(	PUNCT
ijtc-959	178	38	der	der	NOUN
ijtc-959	178	39	)	)	PUNCT
ijtc-959	178	40	,	,	PUNCT
ijtc-959	178	41	does	do	AUX
ijtc-959	178	42	not	not	PART
ijtc-959	178	43	exert	exert	VERB
ijtc-959	178	44	a	a	DET
ijtc-959	178	45	significant	significant	ADJ
ijtc-959	178	46	influence	influence	NOUN
ijtc-959	178	47	on	on	ADP
ijtc-959	178	48	financial	financial	ADJ
ijtc-959	178	49	performance	performance	NOUN
ijtc-959	178	50	.	.	PUNCT
ijtc-959	179	1	consequently	consequently	ADV
ijtc-959	179	2	,	,	PUNCT
ijtc-959	179	3	the	the	DET
ijtc-959	179	4	second	second	ADJ
ijtc-959	179	5	hypothesis	hypothesis	NOUN
ijtc-959	179	6	(	(	PUNCT
ijtc-959	179	7	h2	h2	NOUN
ijtc-959	179	8	)	)	PUNCT
ijtc-959	179	9	in	in	ADP
ijtc-959	179	10	this	this	DET
ijtc-959	179	11	study	study	NOUN
ijtc-959	179	12	is	be	AUX
ijtc-959	179	13	rejected	reject	VERB
ijtc-959	179	14	.	.	PUNCT
ijtc-959	180	1	this	this	PRON
ijtc-959	180	2	suggests	suggest	VERB
ijtc-959	180	3	that	that	SCONJ
ijtc-959	180	4	the	the	DET
ijtc-959	180	5	level	level	NOUN
ijtc-959	180	6	of	of	ADP
ijtc-959	180	7	debt	debt	NOUN
ijtc-959	180	8	within	within	ADP
ijtc-959	180	9	a	a	DET
ijtc-959	180	10	company	company	NOUN
ijtc-959	180	11	's	's	PART
ijtc-959	180	12	capital	capital	NOUN
ijtc-959	180	13	structure	structure	NOUN
ijtc-959	180	14	does	do	AUX
ijtc-959	180	15	not	not	PART
ijtc-959	180	16	significantly	significantly	ADV
ijtc-959	180	17	determine	determine	VERB
ijtc-959	180	18	the	the	DET
ijtc-959	180	19	quality	quality	NOUN
ijtc-959	180	20	of	of	ADP
ijtc-959	180	21	its	its	PRON
ijtc-959	180	22	financial	financial	ADJ
ijtc-959	180	23	performance	performance	NOUN
ijtc-959	180	24	.	.	PUNCT
ijtc-959	181	1	these	these	DET
ijtc-959	181	2	results	result	NOUN
ijtc-959	181	3	diverge	diverge	VERB
ijtc-959	181	4	from	from	ADP
ijtc-959	181	5	the	the	DET
ijtc-959	181	6	expectations	expectation	NOUN
ijtc-959	181	7	of	of	ADP
ijtc-959	181	8	the	the	DET
ijtc-959	181	9	trade	trade	NOUN
ijtc-959	181	10	-	-	PUNCT
ijtc-959	181	11	off	off	ADP
ijtc-959	181	12	theory	theory	NOUN
ijtc-959	181	13	,	,	PUNCT
ijtc-959	181	14	which	which	PRON
ijtc-959	181	15	suggests	suggest	VERB
ijtc-959	181	16	that	that	SCONJ
ijtc-959	181	17	the	the	DET
ijtc-959	181	18	choice	choice	NOUN
ijtc-959	181	19	of	of	ADP
ijtc-959	181	20	capital	capital	NOUN
ijtc-959	181	21	structure	structure	NOUN
ijtc-959	181	22	should	should	AUX
ijtc-959	181	23	consider	consider	VERB
ijtc-959	181	24	the	the	DET
ijtc-959	181	25	various	various	ADJ
ijtc-959	181	26	trade	trade	NOUN
ijtc-959	181	27	-	-	PUNCT
ijtc-959	181	28	offs	off	NOUN
ijtc-959	181	29	between	between	ADP
ijtc-959	181	30	benefits	benefit	NOUN
ijtc-959	181	31	and	and	CCONJ
ijtc-959	181	32	costs	cost	NOUN
ijtc-959	181	33	.	.	PUNCT
ijtc-959	182	1	consequently	consequently	ADV
ijtc-959	182	2	,	,	PUNCT
ijtc-959	182	3	companies	company	NOUN
ijtc-959	182	4	should	should	AUX
ijtc-959	182	5	ideally	ideally	ADV
ijtc-959	182	6	select	select	VERB
ijtc-959	182	7	the	the	DET
ijtc-959	182	8	most	most	ADV
ijtc-959	182	9	suitable	suitable	ADJ
ijtc-959	182	10	capital	capital	NOUN
ijtc-959	182	11	structure	structure	NOUN
ijtc-959	182	12	.	.	PUNCT
ijtc-959	183	1	in	in	ADP
ijtc-959	183	2	this	this	DET
ijtc-959	183	3	context	context	NOUN
ijtc-959	183	4	,	,	PUNCT
ijtc-959	183	5	a	a	DET
ijtc-959	183	6	company	company	NOUN
ijtc-959	183	7	's	's	PART
ijtc-959	183	8	solid	solid	ADJ
ijtc-959	183	9	financial	financial	ADJ
ijtc-959	183	10	performance	performance	NOUN
ijtc-959	183	11	is	be	AUX
ijtc-959	183	12	not	not	PART
ijtc-959	183	13	inherently	inherently	ADV
ijtc-959	183	14	associated	associate	VERB
ijtc-959	183	15	with	with	ADP
ijtc-959	183	16	a	a	DET
ijtc-959	183	17	reduced	reduced	ADJ
ijtc-959	183	18	reliance	reliance	NOUN
ijtc-959	183	19	on	on	ADP
ijtc-959	183	20	debt	debt	NOUN
ijtc-959	183	21	.	.	PUNCT
ijtc-959	184	1	these	these	DET
ijtc-959	184	2	research	research	NOUN
ijtc-959	184	3	findings	finding	NOUN
ijtc-959	184	4	concur	concur	VERB
ijtc-959	184	5	with	with	ADP
ijtc-959	184	6	the	the	DET
ijtc-959	184	7	conclusions	conclusion	NOUN
ijtc-959	184	8	reached	reach	VERB
ijtc-959	184	9	in	in	ADP
ijtc-959	184	10	prior	prior	ADJ
ijtc-959	184	11	studies	study	NOUN
ijtc-959	184	12	by	by	ADP
ijtc-959	184	13	(	(	PUNCT
ijtc-959	184	14	oktaviyana	oktaviyana	PROPN
ijtc-959	184	15	et	et	PROPN
ijtc-959	184	16	al	al	PROPN
ijtc-959	184	17	.	.	PROPN
ijtc-959	184	18	,	,	PUNCT
ijtc-959	184	19	2023	2023	NUM
ijtc-959	184	20	;	;	PUNCT
ijtc-959	184	21	w.	w.	PROPN
ijtc-959	184	22	k.	k.	PROPN
ijtc-959	184	23	wardani	wardani	PROPN
ijtc-959	184	24	et	et	PROPN
ijtc-959	184	25	al	al	PROPN
ijtc-959	184	26	.	.	PROPN
ijtc-959	184	27	,	,	PUNCT
ijtc-959	184	28	2023	2023	NUM
ijtc-959	184	29	)	)	PUNCT
ijtc-959	184	30	,	,	PUNCT
ijtc-959	184	31	both	both	PRON
ijtc-959	184	32	of	of	ADP
ijtc-959	184	33	which	which	PRON
ijtc-959	184	34	similarly	similarly	ADV
ijtc-959	184	35	assert	assert	VERB
ijtc-959	184	36	that	that	SCONJ
ijtc-959	184	37	capital	capital	NOUN
ijtc-959	184	38	structure	structure	NOUN
ijtc-959	184	39	does	do	AUX
ijtc-959	184	40	not	not	PART
ijtc-959	184	41	exert	exert	VERB
ijtc-959	184	42	a	a	DET
ijtc-959	184	43	substantial	substantial	ADJ
ijtc-959	184	44	impact	impact	NOUN
ijtc-959	184	45	on	on	ADP
ijtc-959	184	46	a	a	DET
ijtc-959	184	47	company	company	NOUN
ijtc-959	184	48	's	's	PART
ijtc-959	184	49	financial	financial	ADJ
ijtc-959	184	50	performance	performance	NOUN
ijtc-959	184	51	.	.	PUNCT
ijtc-959	185	1	conclusion	conclusion	NOUN
ijtc-959	185	2	after	after	ADP
ijtc-959	185	3	conducting	conduct	VERB
ijtc-959	185	4	extensive	extensive	ADJ
ijtc-959	185	5	and	and	CCONJ
ijtc-959	185	6	meticulous	meticulous	ADJ
ijtc-959	185	7	examinations	examination	NOUN
ijtc-959	185	8	to	to	PART
ijtc-959	185	9	assess	assess	VERB
ijtc-959	185	10	the	the	DET
ijtc-959	185	11	effects	effect	NOUN
ijtc-959	185	12	of	of	ADP
ijtc-959	185	13	intellectual	intellectual	ADJ
ijtc-959	185	14	capital	capital	NOUN
ijtc-959	185	15	and	and	CCONJ
ijtc-959	185	16	capital	capital	NOUN
ijtc-959	185	17	structure	structure	NOUN
ijtc-959	185	18	on	on	ADP
ijtc-959	185	19	the	the	DET
ijtc-959	185	20	financial	financial	ADJ
ijtc-959	185	21	performance	performance	NOUN
ijtc-959	185	22	of	of	ADP
ijtc-959	185	23	banking	banking	NOUN
ijtc-959	185	24	firms	firm	NOUN
ijtc-959	185	25	listed	list	VERB
ijtc-959	185	26	on	on	ADP
ijtc-959	185	27	the	the	DET
ijtc-959	185	28	indonesia	indonesia	PROPN
ijtc-959	185	29	stock	stock	PROPN
ijtc-959	185	30	exchange	exchange	PROPN
ijtc-959	185	31	during	during	ADP
ijtc-959	185	32	the	the	DET
ijtc-959	185	33	period	period	NOUN
ijtc-959	185	34	from	from	ADP
ijtc-959	185	35	2018	2018	NUM
ijtc-959	185	36	to	to	ADP
ijtc-959	185	37	2022	2022	NUM
ijtc-959	185	38	,	,	PUNCT
ijtc-959	185	39	the	the	DET
ijtc-959	185	40	subsequent	subsequent	ADJ
ijtc-959	185	41	findings	finding	NOUN
ijtc-959	185	42	can	can	AUX
ijtc-959	185	43	be	be	AUX
ijtc-959	185	44	articulated	articulate	VERB
ijtc-959	185	45	as	as	SCONJ
ijtc-959	185	46	follows	follow	VERB
ijtc-959	185	47	,	,	PUNCT
ijtc-959	185	48	intellectual	intellectual	ADJ
ijtc-959	185	49	capital	capital	NOUN
ijtc-959	185	50	exerts	exert	VERB
ijtc-959	185	51	a	a	DET
ijtc-959	185	52	significant	significant	ADJ
ijtc-959	185	53	and	and	CCONJ
ijtc-959	185	54	favorable	favorable	ADJ
ijtc-959	185	55	impact	impact	NOUN
ijtc-959	185	56	on	on	ADP
ijtc-959	185	57	return	return	NOUN
ijtc-959	185	58	on	on	ADP
ijtc-959	185	59	equity	equity	NOUN
ijtc-959	185	60	(	(	PUNCT
ijtc-959	185	61	roe	roe	PROPN
ijtc-959	185	62	)	)	PUNCT
ijtc-959	185	63	.	.	PUNCT
ijtc-959	186	1	capital	capital	NOUN
ijtc-959	186	2	structure	structure	NOUN
ijtc-959	186	3	,	,	PUNCT
ijtc-959	186	4	as	as	SCONJ
ijtc-959	186	5	represented	represent	VERB
ijtc-959	186	6	by	by	ADP
ijtc-959	186	7	der	der	NOUN
ijtc-959	186	8	,	,	PUNCT
ijtc-959	186	9	does	do	AUX
ijtc-959	186	10	not	not	PART
ijtc-959	186	11	exert	exert	VERB
ijtc-959	186	12	a	a	DET
ijtc-959	186	13	significant	significant	ADJ
ijtc-959	186	14	influence	influence	NOUN
ijtc-959	186	15	on	on	ADP
ijtc-959	186	16	roe	roe	NOUN
ijtc-959	186	17	proven	prove	VERB
ijtc-959	186	18	by	by	ADP
ijtc-959	186	19	a	a	DET
ijtc-959	186	20	significance	significance	NOUN
ijtc-959	186	21	value	value	NOUN
ijtc-959	186	22	of	of	ADP
ijtc-959	186	23	more	more	ADJ
ijtc-959	186	24	than	than	ADP
ijtc-959	186	25	0.05	0.05	NUM
ijtc-959	186	26	.	.	PUNCT
ijtc-959	187	1	and	and	CCONJ
ijtc-959	187	2	simultaneously	simultaneously	ADV
ijtc-959	187	3	intellectual	intellectual	ADJ
ijtc-959	187	4	capital	capital	NOUN
ijtc-959	187	5	and	and	CCONJ
ijtc-959	187	6	capital	capital	NOUN
ijtc-959	187	7	structure	structure	NOUN
ijtc-959	187	8	show	show	VERB
ijtc-959	187	9	a	a	DET
ijtc-959	187	10	significant	significant	ADJ
ijtc-959	187	11	influence	influence	NOUN
ijtc-959	187	12	on	on	ADP
ijtc-959	187	13	financial	financial	ADJ
ijtc-959	187	14	performance	performance	NOUN
ijtc-959	187	15	.	.	PUNCT
ijtc-959	188	1	the	the	DET
ijtc-959	188	2	results	result	NOUN
ijtc-959	188	3	of	of	ADP
ijtc-959	188	4	this	this	DET
ijtc-959	188	5	research	research	NOUN
ijtc-959	188	6	provide	provide	VERB
ijtc-959	188	7	information	information	NOUN
ijtc-959	188	8	for	for	ADP
ijtc-959	188	9	banking	banking	NOUN
ijtc-959	188	10	companies	company	NOUN
ijtc-959	188	11	in	in	ADP
ijtc-959	188	12	indonesia	indonesia	PROPN
ijtc-959	188	13	that	that	SCONJ
ijtc-959	188	14	intellectual	intellectual	ADJ
ijtc-959	188	15	capital	capital	NOUN
ijtc-959	188	16	has	have	VERB
ijtc-959	188	17	a	a	DET
ijtc-959	188	18	significant	significant	ADJ
ijtc-959	188	19	effect	effect	NOUN
ijtc-959	188	20	on	on	ADP
ijtc-959	188	21	financial	financial	ADJ
ijtc-959	188	22	performance	performance	NOUN
ijtc-959	188	23	and	and	CCONJ
ijtc-959	188	24	capital	capital	NOUN
ijtc-959	188	25	structure	structure	NOUN
ijtc-959	188	26	as	as	SCONJ
ijtc-959	188	27	proxied	proxie	VERB
ijtc-959	188	28	by	by	ADP
ijtc-959	188	29	der	der	NOUN
ijtc-959	188	30	has	have	VERB
ijtc-959	188	31	no	no	DET
ijtc-959	188	32	effect	effect	NOUN
ijtc-959	188	33	on	on	ADP
ijtc-959	188	34	financial	financial	ADJ
ijtc-959	188	35	performance	performance	NOUN
ijtc-959	188	36	.	.	PUNCT
ijtc-959	189	1	due	due	ADP
ijtc-959	189	2	to	to	ADP
ijtc-959	189	3	the	the	DET
ijtc-959	189	4	limitations	limitation	NOUN
ijtc-959	189	5	of	of	ADP
ijtc-959	189	6	this	this	DET
ijtc-959	189	7	research	research	NOUN
ijtc-959	189	8	,	,	PUNCT
ijtc-959	189	9	it	it	PRON
ijtc-959	189	10	is	be	AUX
ijtc-959	189	11	recommended	recommend	VERB
ijtc-959	189	12	that	that	SCONJ
ijtc-959	189	13	further	further	ADJ
ijtc-959	189	14	researchers	researcher	NOUN
ijtc-959	189	15	expand	expand	VERB
ijtc-959	189	16	the	the	DET
ijtc-959	189	17	research	research	NOUN
ijtc-959	189	18	sample	sample	NOUN
ijtc-959	189	19	because	because	SCONJ
ijtc-959	189	20	this	this	DET
ijtc-959	189	21	research	research	NOUN
ijtc-959	189	22	only	only	ADV
ijtc-959	189	23	took	take	VERB
ijtc-959	189	24	samples	sample	NOUN
ijtc-959	189	25	from	from	ADP
ijtc-959	189	26	the	the	DET
ijtc-959	189	27	banking	banking	NOUN
ijtc-959	189	28	sector	sector	NOUN
ijtc-959	189	29	and	and	CCONJ
ijtc-959	189	30	the	the	DET
ijtc-959	189	31	researcher	researcher	NOUN
ijtc-959	189	32	suggests	suggest	VERB
ijtc-959	189	33	that	that	SCONJ
ijtc-959	189	34	future	future	ADJ
ijtc-959	189	35	researchers	researcher	NOUN
ijtc-959	189	36	add	add	VERB
ijtc-959	189	37	other	other	ADJ
ijtc-959	189	38	variables	variable	NOUN
ijtc-959	189	39	so	so	SCONJ
ijtc-959	189	40	that	that	SCONJ
ijtc-959	189	41	financial	financial	ADJ
ijtc-959	189	42	performance	performance	NOUN
ijtc-959	189	43	can	can	AUX
ijtc-959	189	44	be	be	AUX
ijtc-959	189	45	projected	project	VERB
ijtc-959	189	46	widely	widely	ADV
ijtc-959	189	47	and	and	CCONJ
ijtc-959	189	48	the	the	DET
ijtc-959	189	49	results	result	NOUN
ijtc-959	189	50	are	be	AUX
ijtc-959	189	51	more	more	ADV
ijtc-959	189	52	concrete	concrete	ADJ
ijtc-959	189	53	.	.	PUNCT
ijtc-959	190	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	190	2	the	the	DET
ijtc-959	190	3	influence	influence	NOUN
ijtc-959	190	4	of	of	ADP
ijtc-959	190	5	intellectual	intellectual	ADJ
ijtc-959	190	6	capital	capital	NOUN
ijtc-959	190	7	,	,	PUNCT
ijtc-959	190	8	and	and	CCONJ
ijtc-959	190	9	capital	capital	NOUN
ijtc-959	190	10	structure	structure	NOUN
ijtc-959	190	11	on	on	ADP
ijtc-959	190	12	financial	financial	ADJ
ijtc-959	190	13	performance	performance	NOUN
ijtc-959	190	14	ikbal	ikbal	ADJ
ijtc-959	190	15	and	and	CCONJ
ijtc-959	190	16	abdullah	abdullah	PROPN
ijtc-959	190	17	925	925	NUM
ijtc-959	190	18	|	|	NOUN
ijtc-959	190	19	ilomata	ilomata	PROPN
ijtc-959	190	20	international	international	ADJ
ijtc-959	190	21	journal	journal	NOUN
ijtc-959	190	22	of	of	ADP
ijtc-959	190	23	tax	tax	PROPN
ijtc-959	190	24	&	&	CCONJ
ijtc-959	190	25	accounting	accounting	PROPN
ijtc-959	190	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	190	27	reference	reference	NOUN
ijtc-959	190	28	andriana	andriana	NOUN
ijtc-959	190	29	,	,	PUNCT
ijtc-959	190	30	d.	d.	PROPN
ijtc-959	190	31	(	(	PUNCT
ijtc-959	190	32	2014	2014	NUM
ijtc-959	190	33	)	)	PUNCT
ijtc-959	190	34	.	.	PUNCT
ijtc-959	191	1	pengaruh	pengaruh	PROPN
ijtc-959	191	2	intellectual	intellectual	ADJ
ijtc-959	191	3	capital	capital	PROPN
ijtc-959	191	4	terhadap	terhadap	PROPN
ijtc-959	191	5	kinerja	kinerja	PROPN
ijtc-959	191	6	keuangan	keuangan	PROPN
ijtc-959	191	7	perusahaan	perusahaan	PROPN
ijtc-959	191	8	(	(	PUNCT
ijtc-959	191	9	studi	studi	PROPN
ijtc-959	191	10	pada	pada	PROPN
ijtc-959	191	11	perusahaan	perusahaan	PROPN
ijtc-959	191	12	pertambangan	pertambangan	PROPN
ijtc-959	191	13	dan	dan	PROPN
ijtc-959	191	14	manufaktur	manufaktur	PROPN
ijtc-959	191	15	yang	yang	PROPN
ijtc-959	191	16	terdaftar	terdaftar	PROPN
ijtc-959	191	17	di	di	PROPN
ijtc-959	191	18	bursa	bursa	PROPN
ijtc-959	191	19	efek	efek	NOUN
ijtc-959	191	20	indonesia	indonesia	PROPN
ijtc-959	191	21	2010	2010	NUM
ijtc-959	191	22	-	-	SYM
ijtc-959	191	23	2012	2012	NUM
ijtc-959	191	24	.	.	PUNCT
ijtc-959	192	1	jurnal	jurnal	ADJ
ijtc-959	192	2	riset	riset	PROPN
ijtc-959	192	3	akuntansi	akuntansi	PROPN
ijtc-959	192	4	dan	dan	PROPN
ijtc-959	192	5	keuangan	keuangan	PROPN
ijtc-959	192	6	,	,	PUNCT
ijtc-959	192	7	2(1	2(1	NUM
ijtc-959	192	8	)	)	PUNCT
ijtc-959	192	9	,	,	PUNCT
ijtc-959	192	10	251–260	251–260	NUM
ijtc-959	192	11	.	.	PUNCT
ijtc-959	193	1	asfarawenti	asfarawenti	PROPN
ijtc-959	193	2	,	,	PUNCT
ijtc-959	193	3	s.	s.	PROPN
ijtc-959	193	4	,	,	PUNCT
ijtc-959	193	5	&	&	CCONJ
ijtc-959	193	6	saiful	saiful	PROPN
ijtc-959	193	7	,	,	PUNCT
ijtc-959	193	8	s.	s.	PROPN
ijtc-959	193	9	(	(	PUNCT
ijtc-959	193	10	2019	2019	NUM
ijtc-959	193	11	)	)	PUNCT
ijtc-959	193	12	.	.	PUNCT
ijtc-959	194	1	intellectual	intellectual	ADJ
ijtc-959	194	2	capital	capital	NOUN
ijtc-959	194	3	and	and	CCONJ
ijtc-959	194	4	performance	performance	NOUN
ijtc-959	194	5	of	of	ADP
ijtc-959	194	6	indonesian	indonesian	ADJ
ijtc-959	194	7	islamic	islamic	ADJ
ijtc-959	194	8	and	and	CCONJ
ijtc-959	194	9	conventional	conventional	ADJ
ijtc-959	194	10	banks	bank	NOUN
ijtc-959	194	11	.	.	PUNCT
ijtc-959	195	1	pressacademia	pressacademia	NOUN
ijtc-959	195	2	,	,	PUNCT
ijtc-959	195	3	6(3	6(3	NUM
ijtc-959	195	4	)	)	PUNCT
ijtc-959	195	5	,	,	PUNCT
ijtc-959	195	6	149–157	149–157	NUM
ijtc-959	195	7	.	.	PUNCT
ijtc-959	196	1	https://doi.org/10.17261/pressacademia.2019.1116	https://doi.org/10.17261/pressacademia.2019.1116	NOUN
ijtc-959	196	2	azis	azi	NOUN
ijtc-959	196	3	,	,	PUNCT
ijtc-959	196	4	a.	a.	NOUN
ijtc-959	196	5	,	,	PUNCT
ijtc-959	196	6	&	&	CCONJ
ijtc-959	196	7	hartono	hartono	PROPN
ijtc-959	196	8	,	,	PUNCT
ijtc-959	196	9	u.	u.	PROPN
ijtc-959	196	10	(	(	PUNCT
ijtc-959	196	11	2017	2017	NUM
ijtc-959	196	12	)	)	PUNCT
ijtc-959	196	13	.	.	PUNCT
ijtc-959	197	1	pengaruh	pengaruh	VERB
ijtc-959	197	2	good	good	ADJ
ijtc-959	197	3	corporate	corporate	ADJ
ijtc-959	197	4	governance	governance	NOUN
ijtc-959	197	5	,	,	PUNCT
ijtc-959	197	6	struktur	struktur	X
ijtc-959	197	7	modal	modal	NOUN
ijtc-959	197	8	,	,	PUNCT
ijtc-959	197	9	dan	dan	PROPN
ijtc-959	197	10	leverage	leverage	PROPN
ijtc-959	197	11	terhadap	terhadap	PROPN
ijtc-959	197	12	kinerja	kinerja	PROPN
ijtc-959	197	13	keuangan	keuangan	PROPN
ijtc-959	198	1	perusahaan	perusahaan	PROPN
ijtc-959	198	2	pada	pada	PROPN
ijtc-959	198	3	sektor	sektor	PROPN
ijtc-959	198	4	pertambangan	pertambangan	PROPN
ijtc-959	198	5	yang	yang	PROPN
ijtc-959	198	6	terdaftar	terdaftar	PROPN
ijtc-959	198	7	di	di	PROPN
ijtc-959	198	8	bursa	bursa	PROPN
ijtc-959	198	9	efek	efek	NOUN
ijtc-959	198	10	indonesia	indonesia	PROPN
ijtc-959	198	11	tahun	tahun	PROPN
ijtc-959	198	12	2011	2011	NUM
ijtc-959	198	13	-	-	SYM
ijtc-959	198	14	2015	2015	NUM
ijtc-959	198	15	.	.	PUNCT
ijtc-959	199	1	jurnal	jurnal	ADJ
ijtc-959	199	2	lmu	lmu	PROPN
ijtc-959	199	3	manajemen	manajeman	NOUN
ijtc-959	199	4	,	,	PUNCT
ijtc-959	199	5	5(3	5(3	NUM
ijtc-959	199	6	)	)	PUNCT
ijtc-959	199	7	,	,	PUNCT
ijtc-959	199	8	1–13	1–13	NOUN
ijtc-959	199	9	.	.	PUNCT
ijtc-959	200	1	bellucci	bellucci	PROPN
ijtc-959	200	2	,	,	PUNCT
ijtc-959	200	3	m.	m.	NOUN
ijtc-959	200	4	,	,	PUNCT
ijtc-959	200	5	marzi	marzi	NOUN
ijtc-959	200	6	,	,	PUNCT
ijtc-959	200	7	g.	g.	PROPN
ijtc-959	200	8	,	,	PUNCT
ijtc-959	200	9	orlando	orlando	PROPN
ijtc-959	200	10	,	,	PUNCT
ijtc-959	200	11	b.	b.	PROPN
ijtc-959	200	12	,	,	PUNCT
ijtc-959	200	13	&	&	CCONJ
ijtc-959	200	14	ciampi	ciampi	PROPN
ijtc-959	200	15	,	,	PUNCT
ijtc-959	200	16	f.	f.	PROPN
ijtc-959	200	17	(	(	PUNCT
ijtc-959	200	18	2021	2021	NUM
ijtc-959	200	19	)	)	PUNCT
ijtc-959	200	20	.	.	PUNCT
ijtc-959	201	1	journal	journal	PROPN
ijtc-959	201	2	of	of	ADP
ijtc-959	201	3	intellectual	intellectual	ADJ
ijtc-959	201	4	capital	capital	NOUN
ijtc-959	201	5	:	:	PUNCT
ijtc-959	201	6	a	a	DET
ijtc-959	201	7	review	review	NOUN
ijtc-959	201	8	of	of	ADP
ijtc-959	201	9	emerging	emerge	VERB
ijtc-959	201	10	themes	theme	NOUN
ijtc-959	201	11	and	and	CCONJ
ijtc-959	201	12	future	future	ADJ
ijtc-959	201	13	trends	trend	NOUN
ijtc-959	201	14	.	.	PUNCT
ijtc-959	202	1	journal	journal	NOUN
ijtc-959	202	2	of	of	ADP
ijtc-959	202	3	intellectual	intellectual	ADJ
ijtc-959	202	4	capital	capital	NOUN
ijtc-959	202	5	,	,	PUNCT
ijtc-959	202	6	22(4	22(4	NUM
ijtc-959	202	7	)	)	PUNCT
ijtc-959	202	8	,	,	PUNCT
ijtc-959	202	9	744–767	744–767	NUM
ijtc-959	202	10	.	.	PUNCT
ijtc-959	203	1	https://doi.org/10.1108/jic-10-2019-0239	https://doi.org/10.1108/jic-10-2019-0239	PROPN
ijtc-959	203	2	brigham	brigham	PROPN
ijtc-959	203	3	,	,	PUNCT
ijtc-959	203	4	f.	f.	PROPN
ijtc-959	203	5	e.	e.	PROPN
ijtc-959	203	6	,	,	PUNCT
ijtc-959	203	7	&	&	CCONJ
ijtc-959	203	8	houston	houston	PROPN
ijtc-959	203	9	,	,	PUNCT
ijtc-959	203	10	j.	j.	PROPN
ijtc-959	203	11	h.	h.	PROPN
ijtc-959	203	12	(	(	PUNCT
ijtc-959	203	13	2019	2019	NUM
ijtc-959	203	14	)	)	PUNCT
ijtc-959	203	15	.	.	PUNCT
ijtc-959	204	1	dasar	dasar	VERB
ijtc-959	204	2	-	-	PUNCT
ijtc-959	204	3	dasar	dasar	VERB
ijtc-959	204	4	manajemen	manajeman	NOUN
ijtc-959	204	5	keuangan	keuangan	NOUN
ijtc-959	204	6	(	(	PUNCT
ijtc-959	204	7	s.	s.	PROPN
ijtc-959	204	8	empat	empat	PROPN
ijtc-959	204	9	,	,	PUNCT
ijtc-959	204	10	ed	ed	NOUN
ijtc-959	204	11	.	.	PUNCT
ijtc-959	204	12	)	)	PUNCT
ijtc-959	204	13	.	.	PUNCT
ijtc-959	205	1	budiman	budiman	NOUN
ijtc-959	205	2	,	,	PUNCT
ijtc-959	205	3	h.	h.	PROPN
ijtc-959	205	4	(	(	PUNCT
ijtc-959	205	5	2014	2014	NUM
ijtc-959	205	6	)	)	PUNCT
ijtc-959	205	7	.	.	PUNCT
ijtc-959	206	1	pengaruh	pengaruh	NOUN
ijtc-959	206	2	profitabilitas	profitabilita	NOUN
ijtc-959	206	3	,	,	PUNCT
ijtc-959	206	4	likuiditas	likuiditas	PROPN
ijtc-959	206	5	dan	dan	PROPN
ijtc-959	206	6	struktur	struktur	PROPN
ijtc-959	206	7	aktiva	aktiva	PROPN
ijtc-959	206	8	terhadap	terhadap	PROPN
ijtc-959	206	9	struktur	struktur	PROPN
ijtc-959	206	10	modal	modal	PROPN
ijtc-959	206	11	perusahaan	perusahaan	PROPN
ijtc-959	206	12	perbankan	perbankan	PROPN
ijtc-959	206	13	yang	yang	PROPN
ijtc-959	206	14	terdaftar	terdaftar	PROPN
ijtc-959	206	15	di	di	PROPN
ijtc-959	206	16	bei	bei	VERB
ijtc-959	206	17	tahun	tahun	PROPN
ijtc-959	206	18	2008	2008	NUM
ijtc-959	206	19	-	-	SYM
ijtc-959	206	20	2012	2012	NUM
ijtc-959	206	21	.	.	PUNCT
ijtc-959	207	1	skripsi	skripsi	PROPN
ijtc-959	207	2	.	.	PUNCT
ijtc-959	207	3	universitas	universita	NOUN
ijtc-959	207	4	bengkulu	bengkulu	VERB
ijtc-959	207	5	.	.	PUNCT
ijtc-959	208	1	cindiyasari	cindiyasari	PROPN
ijtc-959	208	2	,	,	PUNCT
ijtc-959	208	3	s.	s.	PROPN
ijtc-959	208	4	a.	a.	PROPN
ijtc-959	208	5	,	,	PUNCT
ijtc-959	208	6	junarsin	junarsin	PROPN
ijtc-959	208	7	,	,	PUNCT
ijtc-959	208	8	e.	e.	PROPN
ijtc-959	208	9	,	,	PUNCT
ijtc-959	208	10	mada	mada	PROPN
ijtc-959	208	11	,	,	PUNCT
ijtc-959	208	12	u.	u.	PROPN
ijtc-959	208	13	g.	g.	PROPN
ijtc-959	208	14	,	,	PUNCT
ijtc-959	208	15	&	&	CCONJ
ijtc-959	208	16	septiani	septiani	PROPN
ijtc-959	208	17	,	,	PUNCT
ijtc-959	208	18	e.	e.	PROPN
ijtc-959	208	19	(	(	PUNCT
ijtc-959	208	20	2023	2023	NUM
ijtc-959	208	21	)	)	PUNCT
ijtc-959	208	22	.	.	PUNCT
ijtc-959	209	1	does	do	AUX
ijtc-959	209	2	intellectual	intellectual	ADJ
ijtc-959	209	3	capital	capital	NOUN
ijtc-959	209	4	affect	affect	VERB
ijtc-959	209	5	financial	financial	ADJ
ijtc-959	209	6	performance	performance	NOUN
ijtc-959	209	7	?	?	PUNCT
ijtc-959	210	1	an	an	DET
ijtc-959	210	2	empirical	empirical	ADJ
ijtc-959	210	3	evidence	evidence	NOUN
ijtc-959	210	4	from	from	ADP
ijtc-959	210	5	financial	financial	ADJ
ijtc-959	210	6	companies	company	NOUN
ijtc-959	210	7	in	in	ADP
ijtc-959	210	8	indonesia	indonesia	PROPN
ijtc-959	210	9	.	.	PUNCT
ijtc-959	211	1	1888–1898	1888–1898	NUM
ijtc-959	211	2	.	.	PUNCT
ijtc-959	212	1	https://doi.org/10.46254/ap03.20220322	https://doi.org/10.46254/ap03.20220322	PROPN
ijtc-959	212	2	devi	devi	PROPN
ijtc-959	212	3	,	,	PUNCT
ijtc-959	212	4	b.	b.	PROPN
ijtc-959	212	5	e.	e.	PROPN
ijtc-959	212	6	,	,	PUNCT
ijtc-959	212	7	khairunnisa	khairunnisa	PROPN
ijtc-959	212	8	,	,	PUNCT
ijtc-959	212	9	&	&	CCONJ
ijtc-959	212	10	budiono	budiono	PROPN
ijtc-959	212	11	,	,	PUNCT
ijtc-959	212	12	e.	e.	PROPN
ijtc-959	212	13	(	(	PUNCT
ijtc-959	212	14	2017	2017	NUM
ijtc-959	212	15	)	)	PUNCT
ijtc-959	212	16	.	.	PUNCT
ijtc-959	213	1	pengaruh	pengaruh	NOUN
ijtc-959	213	2	intellectual	intellectual	ADJ
ijtc-959	213	3	capital	capital	PROPN
ijtc-959	213	4	terhadap	terhadap	PROPN
ijtc-959	213	5	kinerja	kinerja	PROPN
ijtc-959	213	6	keuangan	keuangan	PROPN
ijtc-959	213	7	perusahaan	perusahaan	PROPN
ijtc-959	213	8	(	(	PUNCT
ijtc-959	213	9	studi	studi	PROPN
ijtc-959	213	10	kasus	kasus	PROPN
ijtc-959	213	11	pada	pada	PROPN
ijtc-959	213	12	perusahaan	perusahaan	PROPN
ijtc-959	213	13	elektronik	elektronik	PROPN
ijtc-959	213	14	,	,	PUNCT
ijtc-959	213	15	otomotif	otomotif	PROPN
ijtc-959	213	16	dan	dan	PROPN
ijtc-959	213	17	komponen	komponen	PROPN
ijtc-959	213	18	yang	yang	PROPN
ijtc-959	213	19	terdaftar	terdaftar	PROPN
ijtc-959	213	20	di	di	PROPN
ijtc-959	213	21	bursa	bursa	PROPN
ijtc-959	213	22	efek	efek	NOUN
ijtc-959	213	23	indonesia	indonesia	PROPN
ijtc-959	213	24	(	(	PUNCT
ijtc-959	213	25	bei	bei	PROPN
ijtc-959	213	26	)	)	PUNCT
ijtc-959	213	27	periode	periode	PROPN
ijtc-959	213	28	2011	2011	NUM
ijtc-959	213	29	-	-	SYM
ijtc-959	213	30	2015	2015	NUM
ijtc-959	213	31	.	.	PUNCT
ijtc-959	214	1	e	e	X
ijtc-959	214	2	-	-	NOUN
ijtc-959	214	3	proceeding	proceeding	NOUN
ijtc-959	214	4	of	of	ADP
ijtc-959	214	5	management	management	NOUN
ijtc-959	214	6	,	,	PUNCT
ijtc-959	214	7	4(1	4(1	NUM
ijtc-959	214	8	)	)	PUNCT
ijtc-959	214	9	,	,	PUNCT
ijtc-959	214	10	491–500	491–500	NUM
ijtc-959	214	11	.	.	PUNCT
ijtc-959	214	12	farih	farih	NOUN
ijtc-959	214	13	,	,	PUNCT
ijtc-959	214	14	r.	r.	PROPN
ijtc-959	214	15	(	(	PUNCT
ijtc-959	214	16	2010	2010	NUM
ijtc-959	214	17	)	)	PUNCT
ijtc-959	214	18	.	.	PUNCT
ijtc-959	215	1	pengaruh	pengaruh	PROPN
ijtc-959	215	2	intellectual	intellectual	ADJ
ijtc-959	215	3	capital	capital	PROPN
ijtc-959	215	4	terhadap	terhadap	PROPN
ijtc-959	215	5	kinerja	kinerja	PROPN
ijtc-959	215	6	keuangan	keuangan	PROPN
ijtc-959	215	7	perusahaan	perusahaan	PROPN
ijtc-959	215	8	perbankan	perbankan	PROPN
ijtc-959	215	9	.	.	PUNCT
ijtc-959	216	1	in	in	ADP
ijtc-959	216	2	jurnal	jurnal	PROPN
ijtc-959	216	3	tentang	tentang	PROPN
ijtc-959	216	4	intellectual	intellectual	PROPN
ijtc-959	216	5	capital	capital	PROPN
ijtc-959	216	6	.	.	PUNCT
ijtc-959	217	1	fakultas	fakulta	VERB
ijtc-959	217	2	ekonomi	ekonomi	PROPN
ijtc-959	217	3	universitas	universita	VERB
ijtc-959	217	4	jendral	jendral	PROPN
ijtc-959	217	5	sudirman	sudirman	PROPN
ijtc-959	217	6	.	.	PUNCT
ijtc-959	218	1	habibah	habibah	PROPN
ijtc-959	218	2	,	,	PUNCT
ijtc-959	218	3	b.	b.	PROPN
ijtc-959	218	4	n.	n.	PROPN
ijtc-959	218	5	,	,	PUNCT
ijtc-959	218	6	&	&	CCONJ
ijtc-959	218	7	riharjo	riharjo	NOUN
ijtc-959	218	8	,	,	PUNCT
ijtc-959	218	9	i.	i.	PROPN
ijtc-959	218	10	b.	b.	PROPN
ijtc-959	218	11	(	(	PUNCT
ijtc-959	218	12	2016	2016	NUM
ijtc-959	218	13	)	)	PUNCT
ijtc-959	218	14	.	.	PUNCT
ijtc-959	219	1	engaruh	engaruh	PROPN
ijtc-959	219	2	intellectual	intellectual	PROPN
ijtc-959	219	3	capital	capital	PROPN
ijtc-959	219	4	terhadap	terhadap	PROPN
ijtc-959	219	5	kinerja	kinerja	PROPN
ijtc-959	219	6	keuangan	keuangan	PROPN
ijtc-959	219	7	pada	pada	PROPN
ijtc-959	219	8	perusahaan	perusahaan	PROPN
ijtc-959	219	9	manufaktur	manufaktur	PROPN
ijtc-959	219	10	.	.	PROPN
ijtc-959	220	1	jurnal	jurnal	PROPN
ijtc-959	220	2	ilmu	ilmu	PROPN
ijtc-959	220	3	dan	dan	PROPN
ijtc-959	220	4	riset	riset	PROPN
ijtc-959	220	5	akuntansi	akuntansi	PROPN
ijtc-959	220	6	,	,	PUNCT
ijtc-959	220	7	5(7	5(7	NUM
ijtc-959	220	8	)	)	PUNCT
ijtc-959	220	9	,	,	PUNCT
ijtc-959	220	10	1–16	1–16	PROPN
ijtc-959	220	11	.	.	PUNCT
ijtc-959	221	1	harjito	harjito	PROPN
ijtc-959	221	2	,	,	PUNCT
ijtc-959	221	3	a.	a.	NOUN
ijtc-959	221	4	,	,	PUNCT
ijtc-959	221	5	&	&	CCONJ
ijtc-959	221	6	martono	martono	PROPN
ijtc-959	221	7	,	,	PUNCT
ijtc-959	221	8	s.	s.	PROPN
ijtc-959	221	9	u.	u.	PROPN
ijtc-959	221	10	(	(	PUNCT
ijtc-959	221	11	2014	2014	NUM
ijtc-959	221	12	)	)	PUNCT
ijtc-959	221	13	.	.	PUNCT
ijtc-959	222	1	manajemen	manajeman	NOUN
ijtc-959	222	2	keuangan	keuangan	PROPN
ijtc-959	222	3	.	.	PUNCT
ijtc-959	223	1	ekonosia	ekonosia	PROPN
ijtc-959	223	2	fakultas	fakulta	VERB
ijtc-959	223	3	ekonomu	ekonomu	PROPN
ijtc-959	223	4	ui	ui	PROPN
ijtc-959	223	5	.	.	PUNCT
ijtc-959	223	6	irsyahma	irsyahma	PROPN
ijtc-959	223	7	,	,	PUNCT
ijtc-959	223	8	a.	a.	NOUN
ijtc-959	223	9	(	(	PUNCT
ijtc-959	223	10	2016	2016	NUM
ijtc-959	223	11	)	)	PUNCT
ijtc-959	223	12	.	.	PUNCT
ijtc-959	224	1	intellectual	intellectual	ADJ
ijtc-959	224	2	capital	capital	NOUN
ijtc-959	224	3	,	,	PUNCT
ijtc-959	224	4	firm	firm	ADJ
ijtc-959	224	5	value	value	NOUN
ijtc-959	224	6	,	,	PUNCT
ijtc-959	224	7	and	and	CCONJ
ijtc-959	224	8	financial	financial	ADJ
ijtc-959	224	9	performance	performance	NOUN
ijtc-959	224	10	.	.	PUNCT
ijtc-959	225	1	afebi	afebi	PROPN
ijtc-959	225	2	accounting	accounting	PROPN
ijtc-959	225	3	review	review	PROPN
ijtc-959	225	4	,	,	PUNCT
ijtc-959	225	5	1(01	1(01	NUM
ijtc-959	225	6	)	)	PUNCT
ijtc-959	225	7	,	,	PUNCT
ijtc-959	225	8	29–43	29–43	NUM
ijtc-959	225	9	.	.	PUNCT
ijtc-959	226	1	http://afebi.org/journal/index.php/aar/article/view/24	http://afebi.org/journal/index.php/aar/article/view/24	PROPN
ijtc-959	226	2	isbanah	isbanah	PROPN
ijtc-959	226	3	,	,	PUNCT
ijtc-959	226	4	y.	y.	PROPN
ijtc-959	226	5	(	(	PUNCT
ijtc-959	226	6	2015	2015	NUM
ijtc-959	226	7	)	)	PUNCT
ijtc-959	226	8	.	.	PUNCT
ijtc-959	227	1	pengaruh	pengaruh	PROPN
ijtc-959	227	2	esop	esop	PROPN
ijtc-959	227	3	,	,	PUNCT
ijtc-959	227	4	leverage	leverage	NOUN
ijtc-959	227	5	,	,	PUNCT
ijtc-959	227	6	and	and	CCONJ
ijtc-959	227	7	ukuran	ukuran	PROPN
ijtc-959	227	8	perusahaan	perusahaan	PROPN
ijtc-959	227	9	terhadap	terhadap	PROPN
ijtc-959	227	10	kinerja	kinerja	PROPN
ijtc-959	227	11	keuangan	keuangan	PROPN
ijtc-959	227	12	perusahaan	perusahaan	PROPN
ijtc-959	227	13	di	di	PROPN
ijtc-959	227	14	bursa	bursa	PROPN
ijtc-959	227	15	efek	efek	PROPN
ijtc-959	227	16	indonesia	indonesia	PROPN
ijtc-959	227	17	.	.	PUNCT
ijtc-959	228	1	jurnal	jurnal	PROPN
ijtc-959	228	2	riset	riset	PROPN
ijtc-959	228	3	ekonomi	ekonomi	PROPN
ijtc-959	228	4	dan	dan	PROPN
ijtc-959	228	5	manajemen	manajemen	PROPN
ijtc-959	228	6	,	,	PUNCT
ijtc-959	228	7	15	15	NUM
ijtc-959	228	8	,	,	PUNCT
ijtc-959	228	9	28	28	NUM
ijtc-959	228	10	.	.	PUNCT
ijtc-959	229	1	https://doi.org/10.17970/jrem.15.150103.id	https://doi.org/10.17970/jrem.15.150103.id	PROPN
ijtc-959	229	2	komara	komara	PROPN
ijtc-959	229	3	,	,	PUNCT
ijtc-959	229	4	a.	a.	NOUN
ijtc-959	229	5	,	,	PUNCT
ijtc-959	229	6	hartoyo	hartoyo	PROPN
ijtc-959	229	7	,	,	PUNCT
ijtc-959	229	8	s.	s.	PROPN
ijtc-959	229	9	,	,	PUNCT
ijtc-959	229	10	&	&	CCONJ
ijtc-959	229	11	andati	andati	PROPN
ijtc-959	229	12	,	,	PUNCT
ijtc-959	229	13	t.	t.	PROPN
ijtc-959	229	14	(	(	PUNCT
ijtc-959	229	15	2016	2016	NUM
ijtc-959	229	16	)	)	PUNCT
ijtc-959	229	17	.	.	PUNCT
ijtc-959	230	1	analisis	analisis	ADJ
ijtc-959	230	2	pengaruh	pengaruh	NOUN
ijtc-959	230	3	struktur	struktur	PROPN
ijtc-959	230	4	modal	modal	NOUN
ijtc-959	230	5	terhadap	terhadap	PROPN
ijtc-959	230	6	kinerja	kinerja	PROPN
ijtc-959	230	7	perusahaan	perusahaan	PROPN
ijtc-959	230	8	pada	pada	PROPN
ijtc-959	230	9	perusahaan	perusahaan	PROPN
ijtc-959	230	10	otomotif	otomotif	PROPN
ijtc-959	230	11	.	.	PUNCT
ijtc-959	231	1	jurnal	jurnal	ADJ
ijtc-959	231	2	keuangan	keuangan	PROPN
ijtc-959	231	3	dan	dan	PROPN
ijtc-959	231	4	perbankan	perbankan	PROPN
ijtc-959	231	5	,	,	PUNCT
ijtc-959	231	6	20(1	20(1	NUM
ijtc-959	231	7	)	)	PUNCT
ijtc-959	231	8	,	,	PUNCT
ijtc-959	231	9	10–21	10–21	NUM
ijtc-959	231	10	.	.	PUNCT
ijtc-959	232	1	marietza	marietza	PROPN
ijtc-959	232	2	,	,	PUNCT
ijtc-959	232	3	f.	f.	PROPN
ijtc-959	232	4	,	,	PUNCT
ijtc-959	232	5	&	&	CCONJ
ijtc-959	232	6	simbolon	simbolon	PROPN
ijtc-959	232	7	,	,	PUNCT
ijtc-959	232	8	n.	n.	PROPN
ijtc-959	232	9	k.	k.	PROPN
ijtc-959	232	10	(	(	PUNCT
ijtc-959	232	11	2021	2021	NUM
ijtc-959	232	12	)	)	PUNCT
ijtc-959	232	13	.	.	PUNCT
ijtc-959	233	1	pengaruh	pengaruh	PROPN
ijtc-959	233	2	inovasi	inovasi	PROPN
ijtc-959	233	3	produk	produk	PROPN
ijtc-959	233	4	dan	dan	PROPN
ijtc-959	233	5	sosial	sosial	PROPN
ijtc-959	233	6	media	media	PROPN
ijtc-959	233	7	terhadap	terhadap	PROPN
ijtc-959	233	8	kinerja	kinerja	PROPN
ijtc-959	233	9	keuangan	keuangan	PROPN
ijtc-959	233	10	perusahaan	perusahaan	PROPN
ijtc-959	233	11	.	.	PROPN
ijtc-959	234	1	ekombis	ekombis	PROPN
ijtc-959	234	2	review	review	PROPN
ijtc-959	234	3	:	:	PUNCT
ijtc-959	234	4	jurnal	jurnal	ADJ
ijtc-959	234	5	ilmiah	ilmiah	PROPN
ijtc-959	234	6	ekonomi	ekonomi	PROPN
ijtc-959	234	7	dan	dan	PROPN
ijtc-959	234	8	bisnis	bisnis	PROPN
ijtc-959	234	9	,	,	PUNCT
ijtc-959	234	10	9(2	9(2	NUM
ijtc-959	234	11	)	)	PUNCT
ijtc-959	234	12	,	,	PUNCT
ijtc-959	234	13	283–298	283–298	NUM
ijtc-959	234	14	.	.	PUNCT
ijtc-959	235	1	https://doi.org/10.37676/ekombis.v9i2.1388	https://doi.org/10.37676/ekombis.v9i2.1388	X
ijtc-959	235	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	235	3	the	the	DET
ijtc-959	235	4	influence	influence	NOUN
ijtc-959	235	5	of	of	ADP
ijtc-959	235	6	intellectual	intellectual	ADJ
ijtc-959	235	7	capital	capital	NOUN
ijtc-959	235	8	,	,	PUNCT
ijtc-959	235	9	and	and	CCONJ
ijtc-959	235	10	capital	capital	NOUN
ijtc-959	235	11	structure	structure	NOUN
ijtc-959	235	12	on	on	ADP
ijtc-959	235	13	financial	financial	ADJ
ijtc-959	235	14	performance	performance	NOUN
ijtc-959	235	15	ikbal	ikbal	ADJ
ijtc-959	235	16	and	and	CCONJ
ijtc-959	235	17	abdullah	abdullah	PROPN
ijtc-959	235	18	926	926	NUM
ijtc-959	235	19	|	|	ADV
ijtc-959	235	20	ilomata	ilomata	PROPN
ijtc-959	235	21	international	international	ADJ
ijtc-959	235	22	journal	journal	NOUN
ijtc-959	235	23	of	of	ADP
ijtc-959	235	24	tax	tax	PROPN
ijtc-959	235	25	&	&	CCONJ
ijtc-959	235	26	accounting	accounting	PROPN
ijtc-959	235	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	235	28	nikmah	nikmah	PROPN
ijtc-959	235	29	,	,	PUNCT
ijtc-959	235	30	n.	n.	NOUN
ijtc-959	235	31	,	,	PUNCT
ijtc-959	235	32	&	&	CCONJ
ijtc-959	235	33	apriyanti	apriyanti	PROPN
ijtc-959	235	34	,	,	PUNCT
ijtc-959	235	35	h.	h.	PROPN
ijtc-959	235	36	(	(	PUNCT
ijtc-959	235	37	2019	2019	NUM
ijtc-959	235	38	)	)	PUNCT
ijtc-959	235	39	.	.	PUNCT
ijtc-959	236	1	pengaruh	pengaruh	PROPN
ijtc-959	236	2	intellectual	intellectual	ADJ
ijtc-959	236	3	capital	capital	PROPN
ijtc-959	236	4	terhadap	terhadap	PROPN
ijtc-959	236	5	kinerja	kinerja	PROPN
ijtc-959	236	6	keuangan	keuangan	PROPN
ijtc-959	236	7	perusahaan	perusahaan	PROPN
ijtc-959	236	8	manufaktur	manufaktur	PROPN
ijtc-959	236	9	di	di	PROPN
ijtc-959	236	10	bursa	bursa	PROPN
ijtc-959	236	11	efek	efek	PROPN
ijtc-959	236	12	indonesia	indonesia	PROPN
ijtc-959	236	13	.	.	PUNCT
ijtc-959	237	1	jurnal	jurnal	PROPN
ijtc-959	237	2	akuntansi	akuntansi	PROPN
ijtc-959	237	3	,	,	PUNCT
ijtc-959	237	4	6(1	6(1	NUM
ijtc-959	237	5	)	)	PUNCT
ijtc-959	237	6	,	,	PUNCT
ijtc-959	238	1	53–74	53–74	NUM
ijtc-959	238	2	.	.	PUNCT
ijtc-959	239	1	https://doi.org/10.33369/j.akuntansi.6.1.53-74	https://doi.org/10.33369/j.akuntansi.6.1.53-74	NOUN
ijtc-959	239	2	ningsih	ningsih	NOUN
ijtc-959	239	3	,	,	PUNCT
ijtc-959	239	4	s.	s.	PROPN
ijtc-959	239	5	,	,	PUNCT
ijtc-959	239	6	&	&	CCONJ
ijtc-959	239	7	utami	utami	PROPN
ijtc-959	239	8	,	,	PUNCT
ijtc-959	239	9	w.	w.	PROPN
ijtc-959	239	10	b.	b.	PROPN
ijtc-959	239	11	(	(	PUNCT
ijtc-959	239	12	2020	2020	NUM
ijtc-959	239	13	)	)	PUNCT
ijtc-959	239	14	.	.	PUNCT
ijtc-959	240	1	pengaruh	pengaruh	NOUN
ijtc-959	240	2	operating	operate	VERB
ijtc-959	240	3	leverage	leverage	NOUN
ijtc-959	240	4	dan	dan	PROPN
ijtc-959	240	5	struktur	struktur	PROPN
ijtc-959	240	6	modal	modal	PROPN
ijtc-959	240	7	terhadap	terhadap	PROPN
ijtc-959	240	8	kinerja	kinerja	PROPN
ijtc-959	240	9	keuangan	keuangan	PROPN
ijtc-959	240	10	pada	pada	PROPN
ijtc-959	240	11	perusahaan	perusahaan	PROPN
ijtc-959	240	12	go	go	PROPN
ijtc-959	240	13	publik	publik	PROPN
ijtc-959	240	14	sektor	sektor	PROPN
ijtc-959	240	15	property	property	PROPN
ijtc-959	240	16	dan	dan	PROPN
ijtc-959	240	17	real	real	ADJ
ijtc-959	240	18	estate	estate	NOUN
ijtc-959	240	19	.	.	PUNCT
ijtc-959	241	1	jurnal	jurnal	PROPN
ijtc-959	241	2	akuntansi	akuntansi	PROPN
ijtc-959	241	3	dan	dan	PROPN
ijtc-959	241	4	pajak	pajak	PROPN
ijtc-959	241	5	,	,	PUNCT
ijtc-959	241	6	20(2	20(2	NUM
ijtc-959	241	7	)	)	PUNCT
ijtc-959	241	8	.	.	PUNCT
ijtc-959	242	1	https://doi.org/10.29040/jap.v20i2.754	https://doi.org/10.29040/jap.v20i2.754	PROPN
ijtc-959	242	2	nurhaliza	nurhaliza	NOUN
ijtc-959	242	3	,	,	PUNCT
ijtc-959	242	4	s.	s.	PROPN
ijtc-959	242	5	(	(	PUNCT
ijtc-959	242	6	2022	2022	NUM
ijtc-959	242	7	)	)	PUNCT
ijtc-959	242	8	.	.	PUNCT
ijtc-959	243	1	the	the	DET
ijtc-959	243	2	effects	effect	NOUN
ijtc-959	243	3	of	of	ADP
ijtc-959	243	4	corporate	corporate	ADJ
ijtc-959	243	5	governance	governance	NOUN
ijtc-959	243	6	,	,	PUNCT
ijtc-959	243	7	intellectual	intellectual	ADJ
ijtc-959	243	8	capital	capital	NOUN
ijtc-959	243	9	and	and	CCONJ
ijtc-959	243	10	company	company	NOUN
ijtc-959	243	11	size	size	NOUN
ijtc-959	243	12	on	on	ADP
ijtc-959	243	13	financial	financial	ADJ
ijtc-959	243	14	performance	performance	NOUN
ijtc-959	243	15	in	in	ADP
ijtc-959	243	16	manufacturing	manufacturing	NOUN
ijtc-959	243	17	companies	company	NOUN
ijtc-959	243	18	lister	lister	ADV
ijtc-959	243	19	on	on	ADP
ijtc-959	243	20	the	the	DET
ijtc-959	243	21	indonesia	indonesia	PROPN
ijtc-959	243	22	stock	stock	PROPN
ijtc-959	243	23	exchange	exchange	PROPN
ijtc-959	243	24	for	for	ADP
ijtc-959	243	25	the	the	DET
ijtc-959	243	26	period	period	NOUN
ijtc-959	243	27	of	of	ADP
ijtc-959	243	28	2017	2017	NUM
ijtc-959	243	29	-	-	SYM
ijtc-959	243	30	2021	2021	NUM
ijtc-959	243	31	in	in	ADP
ijtc-959	243	32	the	the	DET
ijtc-959	243	33	consumer	consumer	NOUN
ijtc-959	243	34	goods	good	NOUN
ijtc-959	243	35	industry	industry	NOUN
ijtc-959	243	36	sector	sector	NOUN
ijtc-959	243	37	.	.	PUNCT
ijtc-959	244	1	international	international	ADJ
ijtc-959	244	2	journal	journal	NOUN
ijtc-959	244	3	of	of	ADP
ijtc-959	244	4	current	current	ADJ
ijtc-959	244	5	science	science	NOUN
ijtc-959	244	6	research	research	NOUN
ijtc-959	244	7	and	and	CCONJ
ijtc-959	244	8	review	review	NOUN
ijtc-959	244	9	,	,	PUNCT
ijtc-959	244	10	05(09	05(09	NUM
ijtc-959	244	11	)	)	PUNCT
ijtc-959	244	12	,	,	PUNCT
ijtc-959	244	13	3681–3691	3681–3691	NUM
ijtc-959	244	14	.	.	PUNCT
ijtc-959	245	1	https://doi.org/10.47191/ijcsrr/v5-i9-49	https://doi.org/10.47191/ijcsrr/v5-i9-49	X
ijtc-959	245	2	oktaviyana	oktaviyana	PROPN
ijtc-959	245	3	,	,	PUNCT
ijtc-959	245	4	d.	d.	PROPN
ijtc-959	245	5	,	,	PUNCT
ijtc-959	245	6	titisari	titisari	PROPN
ijtc-959	245	7	,	,	PUNCT
ijtc-959	245	8	k.	k.	PROPN
ijtc-959	245	9	h.	h.	PROPN
ijtc-959	245	10	,	,	PUNCT
ijtc-959	245	11	&	&	CCONJ
ijtc-959	245	12	kurniati	kurniati	PROPN
ijtc-959	245	13	,	,	PUNCT
ijtc-959	245	14	s.	s.	PROPN
ijtc-959	245	15	(	(	PUNCT
ijtc-959	245	16	2023	2023	NUM
ijtc-959	245	17	)	)	PUNCT
ijtc-959	245	18	.	.	PUNCT
ijtc-959	246	1	pengaruh	pengaruh	NOUN
ijtc-959	246	2	leverage	leverage	NOUN
ijtc-959	246	3	,	,	PUNCT
ijtc-959	246	4	likuiditas	likuidita	NOUN
ijtc-959	246	5	,	,	PUNCT
ijtc-959	246	6	struktur	struktur	X
ijtc-959	246	7	modal	modal	PROPN
ijtc-959	246	8	dan	dan	PROPN
ijtc-959	246	9	ukuran	ukuran	PROPN
ijtc-959	246	10	perusahaan	perusahaan	PROPN
ijtc-959	246	11	terhadap	terhadap	PROPN
ijtc-959	246	12	kinerja	kinerja	PROPN
ijtc-959	246	13	keuangan	keuangan	PROPN
ijtc-959	246	14	.	.	PUNCT
ijtc-959	247	1	journal	journal	NOUN
ijtc-959	247	2	of	of	ADP
ijtc-959	247	3	economic	economic	ADJ
ijtc-959	247	4	,	,	PUNCT
ijtc-959	247	5	bussines	bussine	NOUN
ijtc-959	247	6	and	and	CCONJ
ijtc-959	247	7	accounting	accounting	NOUN
ijtc-959	247	8	(	(	PUNCT
ijtc-959	247	9	costing	costing	NOUN
ijtc-959	247	10	,	,	PUNCT
ijtc-959	247	11	6(2	6(2	NUM
ijtc-959	247	12	)	)	PUNCT
ijtc-959	247	13	,	,	PUNCT
ijtc-959	247	14	1563–1573	1563–1573	NUM
ijtc-959	247	15	.	.	PUNCT
ijtc-959	248	1	https://doi.org/10.31539/costing.v6i2.5444	https://doi.org/10.31539/costing.v6i2.5444	PROPN
ijtc-959	248	2	pulic	pulic	NOUN
ijtc-959	248	3	,	,	PUNCT
ijtc-959	248	4	a.	a.	NOUN
ijtc-959	248	5	(	(	PUNCT
ijtc-959	248	6	1998	1998	NUM
ijtc-959	248	7	)	)	PUNCT
ijtc-959	248	8	.	.	PUNCT
ijtc-959	249	1	measuring	measure	VERB
ijtc-959	249	2	the	the	DET
ijtc-959	249	3	performance	performance	NOUN
ijtc-959	249	4	of	of	ADP
ijtc-959	249	5	intellectual	intellectual	ADJ
ijtc-959	249	6	potential	potential	NOUN
ijtc-959	249	7	in	in	ADP
ijtc-959	249	8	the	the	DET
ijtc-959	249	9	knowledge	knowledge	NOUN
ijtc-959	249	10	economy	economy	NOUN
ijtc-959	249	11	.	.	PUNCT
ijtc-959	250	1	in	in	ADP
ijtc-959	250	2	the	the	DET
ijtc-959	250	3	2nd	2nd	ADJ
ijtc-959	250	4	"	"	PUNCT
ijtc-959	250	5	world	world	NOUN
ijtc-959	250	6	congress	congress	PROPN
ijtc-959	250	7	on	on	ADP
ijtc-959	250	8	the	the	DET
ijtc-959	250	9	management	management	NOUN
ijtc-959	250	10	of	of	ADP
ijtc-959	250	11	intellectual	intellectual	ADJ
ijtc-959	250	12	capital	capital	NOUN
ijtc-959	250	13	"	"	PUNCT
ijtc-959	250	14	(	(	PUNCT
ijtc-959	250	15	pp	pp	ADJ
ijtc-959	250	16	.	.	PUNCT
ijtc-959	250	17	1–20	1–20	NUM
ijtc-959	250	18	)	)	PUNCT
ijtc-959	250	19	.	.	PUNCT
ijtc-959	251	1	pulic	pulic	PROPN
ijtc-959	251	2	,	,	PUNCT
ijtc-959	251	3	a.	a.	NOUN
ijtc-959	251	4	(	(	PUNCT
ijtc-959	251	5	2004	2004	NUM
ijtc-959	251	6	)	)	PUNCT
ijtc-959	251	7	.	.	PUNCT
ijtc-959	252	1	intellectual	intellectual	ADJ
ijtc-959	252	2	capital	capital	NOUN
ijtc-959	252	3	–	–	PUNCT
ijtc-959	252	4	does	do	AUX
ijtc-959	252	5	it	it	PRON
ijtc-959	252	6	create	create	VERB
ijtc-959	252	7	or	or	CCONJ
ijtc-959	252	8	destroy	destroy	VERB
ijtc-959	252	9	value	value	NOUN
ijtc-959	252	10	?	?	PUNCT
ijtc-959	253	1	measuring	measure	VERB
ijtc-959	253	2	business	business	NOUN
ijtc-959	253	3	excellence	excellence	NOUN
ijtc-959	253	4	,	,	PUNCT
ijtc-959	253	5	8	8	NUM
ijtc-959	253	6	,	,	PUNCT
ijtc-959	253	7	62–68	62–68	NUM
ijtc-959	253	8	.	.	PUNCT
ijtc-959	254	1	https://doi.org/10.1108/13683040410524757	https://doi.org/10.1108/13683040410524757	VERB
ijtc-959	254	2	ramírez	ramírez	NOUN
ijtc-959	254	3	,	,	PUNCT
ijtc-959	254	4	y.	y.	PROPN
ijtc-959	254	5	,	,	PUNCT
ijtc-959	254	6	tejada	tejada	PROPN
ijtc-959	254	7	,	,	PUNCT
ijtc-959	254	8	á	á	PROPN
ijtc-959	254	9	.	.	PROPN
ijtc-959	254	10	,	,	PUNCT
ijtc-959	254	11	&	&	CCONJ
ijtc-959	254	12	sánchez	sánchez	PROPN
ijtc-959	254	13	,	,	PUNCT
ijtc-959	254	14	m.	m.	NOUN
ijtc-959	254	15	p.	p.	PROPN
ijtc-959	254	16	(	(	PUNCT
ijtc-959	254	17	2022	2022	NUM
ijtc-959	254	18	)	)	PUNCT
ijtc-959	254	19	.	.	PUNCT
ijtc-959	255	1	determinants	determinant	NOUN
ijtc-959	255	2	of	of	ADP
ijtc-959	255	3	online	online	ADJ
ijtc-959	255	4	intellectual	intellectual	ADJ
ijtc-959	255	5	capital	capital	NOUN
ijtc-959	255	6	disclosure	disclosure	NOUN
ijtc-959	255	7	by	by	ADP
ijtc-959	255	8	spanish	spanish	ADJ
ijtc-959	255	9	local	local	ADJ
ijtc-959	255	10	governments	government	NOUN
ijtc-959	255	11	.	.	PUNCT
ijtc-959	256	1	journal	journal	PROPN
ijtc-959	256	2	of	of	ADP
ijtc-959	256	3	intellectual	intellectual	ADJ
ijtc-959	256	4	capital	capital	NOUN
ijtc-959	256	5	,	,	PUNCT
ijtc-959	256	6	23(2	23(2	NOUN
ijtc-959	256	7	)	)	PUNCT
ijtc-959	256	8	,	,	PUNCT
ijtc-959	256	9	249–289	249–289	NUM
ijtc-959	256	10	.	.	PUNCT
ijtc-959	257	1	https://doi.org/10.1108/jic-03-2020-0086	https://doi.org/10.1108/jic-03-2020-0086	PROPN
ijtc-959	257	2	ritonga	ritonga	PROPN
ijtc-959	257	3	,	,	PUNCT
ijtc-959	257	4	s.	s.	PROPN
ijtc-959	257	5	a.	a.	PROPN
ijtc-959	257	6	,	,	PUNCT
ijtc-959	257	7	effendi	effendi	PROPN
ijtc-959	257	8	,	,	PUNCT
ijtc-959	257	9	i.	i.	PROPN
ijtc-959	257	10	,	,	PUNCT
ijtc-959	257	11	&	&	CCONJ
ijtc-959	257	12	prayudi	prayudi	PROPN
ijtc-959	257	13	,	,	PUNCT
ijtc-959	257	14	a.	a.	NOUN
ijtc-959	257	15	(	(	PUNCT
ijtc-959	257	16	2021	2021	NUM
ijtc-959	257	17	)	)	PUNCT
ijtc-959	257	18	.	.	PUNCT
ijtc-959	258	1	pengaruh	pengaruh	NOUN
ijtc-959	258	2	struktur	struktur	PROPN
ijtc-959	258	3	modal	modal	NOUN
ijtc-959	258	4	terhadap	terhadap	PROPN
ijtc-959	258	5	kinerja	kinerja	PROPN
ijtc-959	258	6	keuangan	keuangan	PROPN
ijtc-959	258	7	perusahaan	perusahaan	PROPN
ijtc-959	258	8	consumer	consumer	NOUN
ijtc-959	258	9	goods	good	NOUN
ijtc-959	258	10	di	di	X
ijtc-959	258	11	bei	bei	PROPN
ijtc-959	258	12	.	.	PUNCT
ijtc-959	259	1	jurnal	jurnal	ADJ
ijtc-959	259	2	ilmiah	ilmiah	PROPN
ijtc-959	259	3	manajemen	manajeman	NOUN
ijtc-959	259	4	dan	dan	PROPN
ijtc-959	259	5	bisnis	bisnis	PROPN
ijtc-959	259	6	(	(	PUNCT
ijtc-959	259	7	jimbi	jimbi	PROPN
ijtc-959	259	8	,	,	PUNCT
ijtc-959	259	9	2(2	2(2	NUM
ijtc-959	259	10	)	)	PUNCT
ijtc-959	259	11	,	,	PUNCT
ijtc-959	259	12	86–95	86–95	NUM
ijtc-959	259	13	.	.	PUNCT
ijtc-959	260	1	https://doi.org/10.31289/jimbi.v2i1.383	https://doi.org/10.31289/jimbi.v2i1.383	PROPN
ijtc-959	260	2	setiawan	setiawan	PROPN
ijtc-959	260	3	,	,	PUNCT
ijtc-959	260	4	r.	r.	PROPN
ijtc-959	260	5	,	,	PUNCT
ijtc-959	260	6	&	&	CCONJ
ijtc-959	260	7	prawira	prawira	PROPN
ijtc-959	260	8	,	,	PUNCT
ijtc-959	260	9	b.	b.	PROPN
ijtc-959	260	10	y.	y.	PROPN
ijtc-959	260	11	(	(	PUNCT
ijtc-959	260	12	2018	2018	NUM
ijtc-959	260	13	)	)	PUNCT
ijtc-959	260	14	.	.	PUNCT
ijtc-959	261	1	intellectual	intellectual	ADJ
ijtc-959	261	2	capital	capital	NOUN
ijtc-959	261	3	and	and	CCONJ
ijtc-959	261	4	the	the	DET
ijtc-959	261	5	performance	performance	NOUN
ijtc-959	261	6	of	of	ADP
ijtc-959	261	7	manufacturing	manufacture	VERB
ijtc-959	261	8	companies	company	NOUN
ijtc-959	261	9	in	in	ADP
ijtc-959	261	10	indonesia	indonesia	PROPN
ijtc-959	261	11	.	.	PUNCT
ijtc-959	262	1	jmm	jmm	PROPN
ijtc-959	262	2	unram	unram	PROPN
ijtc-959	262	3	.	.	PUNCT
ijtc-959	263	1	master	master	PROPN
ijtc-959	263	2	of	of	ADP
ijtc-959	263	3	management	management	NOUN
ijtc-959	263	4	journal	journal	NOUN
ijtc-959	263	5	,	,	PUNCT
ijtc-959	263	6	7(3	7(3	NUM
ijtc-959	263	7	se	se	NOUN
ijtc-959	263	8	-	-	NOUN
ijtc-959	263	9	articles	article	NOUN
ijtc-959	263	10	)	)	PUNCT
ijtc-959	263	11	,	,	PUNCT
ijtc-959	263	12	13–28	13–28	NUM
ijtc-959	263	13	.	.	PUNCT
ijtc-959	264	1	https://doi.org/10.29303/jmm.v7i3.312	https://doi.org/10.29303/jmm.v7i3.312	PROPN
ijtc-959	264	2	tambunan	tambunan	PROPN
ijtc-959	264	3	,	,	PUNCT
ijtc-959	264	4	j.	j.	PROPN
ijtc-959	264	5	t.	t.	PROPN
ijtc-959	264	6	a.	a.	PROPN
ijtc-959	264	7	dan	dan	PROPN
ijtc-959	264	8	b.	b.	PROPN
ijtc-959	264	9	p.	p.	PROPN
ijtc-959	264	10	(	(	PUNCT
ijtc-959	264	11	2018	2018	NUM
ijtc-959	264	12	)	)	PUNCT
ijtc-959	264	13	.	.	PUNCT
ijtc-959	265	1	pengaruh	pengaruh	NOUN
ijtc-959	265	2	ukuran	ukuran	PROPN
ijtc-959	265	3	perusahaan	perusahaan	PROPN
ijtc-959	265	4	,	,	PUNCT
ijtc-959	265	5	leverage	leverage	NOUN
ijtc-959	265	6	dan	dan	PROPN
ijtc-959	265	7	struktur	struktur	PROPN
ijtc-959	265	8	modal	modal	PROPN
ijtc-959	265	9	terhadap	terhadap	PROPN
ijtc-959	265	10	kinerja	kinerja	PROPN
ijtc-959	265	11	keuangan	keuangan	PROPN
ijtc-959	265	12	perusahaan	perusahaan	PROPN
ijtc-959	265	13	(	(	PUNCT
ijtc-959	265	14	studi	studi	PROPN
ijtc-959	265	15	pada	pada	PROPN
ijtc-959	265	16	perusahaan	perusahaan	PROPN
ijtc-959	265	17	manufaktur	manufaktur	PROPN
ijtc-959	265	18	sektor	sektor	PROPN
ijtc-959	265	19	aneka	aneka	PROPN
ijtc-959	265	20	industri	industri	PROPN
ijtc-959	265	21	tahun	tahun	PROPN
ijtc-959	265	22	2012	2012	NUM
ijtc-959	265	23	-	-	SYM
ijtc-959	265	24	2016	2016	NUM
ijtc-959	265	25	.	.	PUNCT
ijtc-959	266	1	diponegoro	diponegoro	PROPN
ijtc-959	266	2	journal	journal	PROPN
ijtc-959	266	3	of	of	ADP
ijtc-959	266	4	social	social	ADJ
ijtc-959	266	5	and	and	CCONJ
ijtc-959	266	6	politic	politic	ADJ
ijtc-959	266	7	,	,	PUNCT
ijtc-959	266	8	7	7	NUM
ijtc-959	266	9	,	,	PUNCT
ijtc-959	266	10	1–10	1–10	NOUN
ijtc-959	266	11	.	.	PUNCT
ijtc-959	267	1	http://ejournals1.undip.ac.id/index.php/	http://ejournals1.undip.ac.id/index.php/	PUNCT
ijtc-959	267	2	ting	ting	PROPN
ijtc-959	267	3	,	,	PUNCT
ijtc-959	267	4	i.	i.	PROPN
ijtc-959	267	5	,	,	PUNCT
ijtc-959	267	6	ren	ren	PROPN
ijtc-959	267	7	,	,	PUNCT
ijtc-959	267	8	c.	c.	PROPN
ijtc-959	267	9	,	,	PUNCT
ijtc-959	267	10	chen	chen	PROPN
ijtc-959	267	11	,	,	PUNCT
ijtc-959	267	12	f.-c	f.-c	NOUN
ijtc-959	267	13	.	.	PUNCT
ijtc-959	267	14	,	,	PUNCT
ijtc-959	267	15	&	&	CCONJ
ijtc-959	267	16	kweh	kweh	PROPN
ijtc-959	267	17	,	,	PUNCT
ijtc-959	267	18	q.	q.	PROPN
ijtc-959	267	19	l.	l.	PROPN
ijtc-959	267	20	(	(	PUNCT
ijtc-959	267	21	2020	2020	NUM
ijtc-959	267	22	)	)	PUNCT
ijtc-959	267	23	.	.	PUNCT
ijtc-959	268	1	interpreting	interpret	VERB
ijtc-959	268	2	the	the	DET
ijtc-959	268	3	dynamic	dynamic	ADJ
ijtc-959	268	4	performance	performance	NOUN
ijtc-959	268	5	effect	effect	NOUN
ijtc-959	268	6	of	of	ADP
ijtc-959	268	7	intellectual	intellectual	ADJ
ijtc-959	268	8	capital	capital	NOUN
ijtc-959	268	9	through	through	ADP
ijtc-959	268	10	a	a	DET
ijtc-959	268	11	value	value	NOUN
ijtc-959	268	12	-	-	PUNCT
ijtc-959	268	13	added	add	VERB
ijtc-959	268	14	-	-	PUNCT
ijtc-959	268	15	based	base	VERB
ijtc-959	268	16	perspective	perspective	NOUN
ijtc-959	268	17	.	.	PUNCT
ijtc-959	269	1	journal	journal	PROPN
ijtc-959	269	2	of	of	ADP
ijtc-959	269	3	intellectual	intellectual	ADJ
ijtc-959	269	4	capital	capital	NOUN
ijtc-959	269	5	.	.	PUNCT
ijtc-959	270	1	https://doi.org/10.1108/jic-05-2019-0098	https://doi.org/10.1108/jic-05-2019-0098	PUNCT
ijtc-959	270	2	ulum	ulum	PROPN
ijtc-959	270	3	,	,	PUNCT
ijtc-959	270	4	i.	i.	PROPN
ijtc-959	270	5	(	(	PUNCT
ijtc-959	270	6	2013	2013	NUM
ijtc-959	270	7	)	)	PUNCT
ijtc-959	270	8	.	.	PUNCT
ijtc-959	271	1	intellectual	intellectual	ADJ
ijtc-959	271	2	capital	capital	NOUN
ijtc-959	271	3	corner	corner	NOUN
ijtc-959	271	4	|	|	ADV
ijtc-959	271	5	resource	resource	NOUN
ijtc-959	271	6	-	-	PUNCT
ijtc-959	271	7	based	base	VERB
ijtc-959	271	8	theory	theory	NOUN
ijtc-959	271	9	(	(	PUNCT
ijtc-959	271	10	rbt	rbt	PROPN
ijtc-959	271	11	.	.	PUNCT
ijtc-959	271	12	ulum	ulum	PROPN
ijtc-959	271	13	,	,	PUNCT
ijtc-959	271	14	i.	i.	PROPN
ijtc-959	271	15	(	(	PUNCT
ijtc-959	271	16	2017	2017	NUM
ijtc-959	271	17	)	)	PUNCT
ijtc-959	271	18	.	.	PUNCT
ijtc-959	272	1	intellectual	intellectual	ADJ
ijtc-959	272	2	capital	capital	NOUN
ijtc-959	272	3	(	(	PUNCT
ijtc-959	272	4	model	model	NOUN
ijtc-959	272	5	pengukuran	pengukuran	NOUN
ijtc-959	272	6	,	,	PUNCT
ijtc-959	272	7	framework	framework	NOUN
ijtc-959	272	8	pengungkapan	pengungkapan	PROPN
ijtc-959	272	9	,	,	PUNCT
ijtc-959	272	10	dan	dan	PROPN
ijtc-959	272	11	kinerja	kinerja	PROPN
ijtc-959	272	12	organisasi	organisasi	PROPN
ijtc-959	272	13	.	.	PUNCT
ijtc-959	273	1	ulum	ulum	PROPN
ijtc-959	273	2	,	,	PUNCT
ijtc-959	273	3	i.	i.	PROPN
ijtc-959	273	4	,	,	PUNCT
ijtc-959	273	5	ghozali	ghozali	PROPN
ijtc-959	273	6	,	,	PUNCT
ijtc-959	273	7	i.	i.	PROPN
ijtc-959	273	8	,	,	PUNCT
ijtc-959	273	9	&	&	CCONJ
ijtc-959	273	10	chariri	chariri	PROPN
ijtc-959	273	11	,	,	PUNCT
ijtc-959	273	12	a.	a.	NOUN
ijtc-959	273	13	(	(	PUNCT
ijtc-959	273	14	2008	2008	NUM
ijtc-959	273	15	)	)	PUNCT
ijtc-959	273	16	.	.	PUNCT
ijtc-959	274	1	intelectual	intelectual	ADJ
ijtc-959	274	2	capital	capital	NOUN
ijtc-959	274	3	dan	dan	PROPN
ijtc-959	274	4	kinerja	kinerja	PROPN
ijtc-959	274	5	keuangan	keuangan	PROPN
ijtc-959	274	6	 	 	SPACE
ijtc-959	274	7	:	:	PUNCT
ijtc-959	274	8	suatu	suatu	PROPN
ijtc-959	274	9	analisis	analisis	PROPN
ijtc-959	274	10	dengan	dengan	PROPN
ijtc-959	274	11	pendekatan	pendekatan	PROPN
ijtc-959	274	12	partial	partial	PROPN
ijtc-959	274	13	least	least	ADV
ijtc-959	274	14	square	square	ADJ
ijtc-959	274	15	.	.	PUNCT
ijtc-959	275	1	umdiana	umdiana	ADJ
ijtc-959	275	2	,	,	PUNCT
ijtc-959	275	3	n.	n.	NOUN
ijtc-959	275	4	,	,	PUNCT
ijtc-959	275	5	&	&	CCONJ
ijtc-959	275	6	claudia	claudia	PROPN
ijtc-959	275	7	,	,	PUNCT
ijtc-959	275	8	h.	h.	PROPN
ijtc-959	275	9	(	(	PUNCT
ijtc-959	275	10	2020	2020	NUM
ijtc-959	275	11	)	)	PUNCT
ijtc-959	275	12	.	.	PUNCT
ijtc-959	276	1	struktur	struktur	PROPN
ijtc-959	276	2	modal	modal	NOUN
ijtc-959	276	3	melalui	melalui	PROPN
ijtc-959	276	4	trade	trade	VERB
ijtc-959	276	5	off	off	ADP
ijtc-959	276	6	theory	theory	NOUN
ijtc-959	276	7	.	.	PUNCT
ijtc-959	277	1	https://doi.org/10.30656/jak.v7i1.1930	https://doi.org/10.30656/jak.v7i1.1930	PROPN
ijtc-959	277	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-959	277	3	the	the	DET
ijtc-959	277	4	influence	influence	NOUN
ijtc-959	277	5	of	of	ADP
ijtc-959	277	6	intellectual	intellectual	ADJ
ijtc-959	277	7	capital	capital	NOUN
ijtc-959	277	8	,	,	PUNCT
ijtc-959	277	9	and	and	CCONJ
ijtc-959	277	10	capital	capital	NOUN
ijtc-959	277	11	structure	structure	NOUN
ijtc-959	277	12	on	on	ADP
ijtc-959	277	13	financial	financial	ADJ
ijtc-959	277	14	performance	performance	NOUN
ijtc-959	277	15	ikbal	ikbal	ADJ
ijtc-959	277	16	and	and	CCONJ
ijtc-959	277	17	abdullah	abdullah	PROPN
ijtc-959	277	18	927	927	NUM
ijtc-959	277	19	|	|	CCONJ
ijtc-959	277	20	ilomata	ilomata	PROPN
ijtc-959	277	21	international	international	ADJ
ijtc-959	277	22	journal	journal	NOUN
ijtc-959	277	23	of	of	ADP
ijtc-959	277	24	tax	tax	PROPN
ijtc-959	277	25	&	&	CCONJ
ijtc-959	277	26	accounting	accounting	PROPN
ijtc-959	277	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-959	277	28	wang	wang	PROPN
ijtc-959	277	29	,	,	PUNCT
ijtc-959	277	30	c.	c.	PROPN
ijtc-959	277	31	h.	h.	PROPN
ijtc-959	277	32	,	,	PUNCT
ijtc-959	277	33	&	&	CCONJ
ijtc-959	277	34	juo	juo	PROPN
ijtc-959	277	35	,	,	PUNCT
ijtc-959	277	36	w.-j	w.-j	PROPN
ijtc-959	277	37	.	.	PUNCT
ijtc-959	278	1	(	(	PUNCT
ijtc-959	278	2	2021	2021	NUM
ijtc-959	278	3	)	)	PUNCT
ijtc-959	278	4	.	.	PUNCT
ijtc-959	279	1	an	an	DET
ijtc-959	279	2	environmental	environmental	ADJ
ijtc-959	279	3	policy	policy	NOUN
ijtc-959	279	4	of	of	ADP
ijtc-959	279	5	green	green	ADJ
ijtc-959	279	6	intellectual	intellectual	ADJ
ijtc-959	279	7	capital	capital	NOUN
ijtc-959	279	8	:	:	PUNCT
ijtc-959	279	9	green	green	ADJ
ijtc-959	279	10	innovation	innovation	NOUN
ijtc-959	279	11	strategy	strategy	NOUN
ijtc-959	279	12	for	for	ADP
ijtc-959	279	13	performance	performance	NOUN
ijtc-959	279	14	sustainability	sustainability	NOUN
ijtc-959	279	15	.	.	PUNCT
ijtc-959	280	1	business	business	NOUN
ijtc-959	280	2	strategy	strategy	NOUN
ijtc-959	280	3	and	and	CCONJ
ijtc-959	280	4	the	the	DET
ijtc-959	280	5	environment	environment	NOUN
ijtc-959	280	6	,	,	PUNCT
ijtc-959	280	7	30(7	30(7	NUM
ijtc-959	280	8	)	)	PUNCT
ijtc-959	280	9	,	,	PUNCT
ijtc-959	280	10	3241–3254	3241–3254	NUM
ijtc-959	280	11	.	.	PUNCT
ijtc-959	281	1	https://doi.org/10.1002/bse.2800	https://doi.org/10.1002/bse.2800	PROPN
ijtc-959	281	2	wardani	wardani	PROPN
ijtc-959	281	3	d.	d.	PROPN
ijtc-959	281	4	k.	k.	PROPN
ijtc-959	281	5	,	,	PUNCT
ijtc-959	281	6	&	&	CCONJ
ijtc-959	281	7	christiyanti	christiyanti	PROPN
ijtc-959	281	8	h.	h.	PROPN
ijtc-959	281	9	(	(	PUNCT
ijtc-959	281	10	2018	2018	NUM
ijtc-959	281	11	)	)	PUNCT
ijtc-959	281	12	.	.	PUNCT
ijtc-959	282	1	pengaruh	pengaruh	PROPN
ijtc-959	282	2	struktur	struktur	PROPN
ijtc-959	282	3	aset	aset	VERB
ijtc-959	282	4	dan	dan	PROPN
ijtc-959	282	5	struktur	struktur	PROPN
ijtc-959	282	6	modal	modal	PROPN
ijtc-959	282	7	terhadap	terhadap	PROPN
ijtc-959	282	8	cash	cash	NOUN
ijtc-959	282	9	flow	flow	NOUN
ijtc-959	282	10	shock	shock	NOUN
ijtc-959	282	11	.	.	PUNCT
ijtc-959	283	1	akuntansi	akuntansi	PROPN
ijtc-959	283	2	dewantara	dewantara	PROPN
ijtc-959	283	3	,	,	PUNCT
ijtc-959	283	4	2(2	2(2	NUM
ijtc-959	283	5	seartikel	seartikel	NOUN
ijtc-959	283	6	)	)	PUNCT
ijtc-959	283	7	,	,	PUNCT
ijtc-959	283	8	124–134	124–134	NUM
ijtc-959	283	9	.	.	PUNCT
ijtc-959	284	1	https://doi.org/10.26460/ad.v2i2.2583	https://doi.org/10.26460/ad.v2i2.2583	PROPN
ijtc-959	284	2	wardani	wardani	PROPN
ijtc-959	284	3	,	,	PUNCT
ijtc-959	284	4	w.	w.	PROPN
ijtc-959	284	5	k.	k.	PROPN
ijtc-959	284	6	,	,	PUNCT
ijtc-959	284	7	widodo	widodo	PROPN
ijtc-959	284	8	,	,	PUNCT
ijtc-959	284	9	e.	e.	PROPN
ijtc-959	284	10	,	,	PUNCT
ijtc-959	284	11	&	&	CCONJ
ijtc-959	284	12	idris	idris	PROPN
ijtc-959	284	13	,	,	PUNCT
ijtc-959	284	14	a.	a.	NOUN
ijtc-959	284	15	(	(	PUNCT
ijtc-959	284	16	2023	2023	NUM
ijtc-959	284	17	)	)	PUNCT
ijtc-959	284	18	.	.	PUNCT
ijtc-959	285	1	pengaruh	pengaruh	NOUN
ijtc-959	285	2	debt	debt	NOUN
ijtc-959	285	3	to	to	ADP
ijtc-959	285	4	asset	asset	NOUN
ijtc-959	285	5	ratio	ratio	NOUN
ijtc-959	285	6	dan	dan	PROPN
ijtc-959	285	7	debt	debt	NOUN
ijtc-959	285	8	to	to	ADP
ijtc-959	285	9	equity	equity	NOUN
ijtc-959	285	10	ratio	ratio	PROPN
ijtc-959	285	11	terhadap	terhadap	PROPN
ijtc-959	285	12	return	return	PROPN
ijtc-959	285	13	on	on	ADP
ijtc-959	285	14	equity	equity	PROPN
ijtc-959	285	15	pada	pada	PROPN
ijtc-959	285	16	perusahaan	perusahaan	PROPN
ijtc-959	285	17	sub	sub	PROPN
ijtc-959	285	18	sektor	sektor	PROPN
ijtc-959	285	19	telekomunikasi	telekomunikasi	PROPN
ijtc-959	285	20	yang	yang	PROPN
ijtc-959	285	21	terdaftar	terdaftar	PROPN
ijtc-959	285	22	di	di	PROPN
ijtc-959	285	23	bursa	bursa	PROPN
ijtc-959	285	24	efek	efek	PROPN
ijtc-959	285	25	indonesia	indonesia	PROPN
ijtc-959	285	26	.	.	PUNCT
ijtc-959	286	1	wijayanti	wijayanti	PROPN
ijtc-959	286	2	,	,	PUNCT
ijtc-959	286	3	p.	p.	NOUN
ijtc-959	286	4	(	(	PUNCT
ijtc-959	286	5	2011	2011	NUM
ijtc-959	286	6	)	)	PUNCT
ijtc-959	286	7	.	.	PUNCT
ijtc-959	287	1	pengaruh	pengaruh	PROPN
ijtc-959	287	2	intellectual	intellectual	ADJ
ijtc-959	287	3	capital	capital	PROPN
ijtc-959	287	4	terhadap	terhadap	PROPN
ijtc-959	287	5	harga	harga	PROPN
ijtc-959	287	6	saham	saham	PROPN
ijtc-959	287	7	melalui	melalui	PROPN
ijtc-959	287	8	kinerja	kinerja	PROPN
ijtc-959	287	9	keuangan	keuangan	PROPN
ijtc-959	287	10	pada	pada	PROPN
ijtc-959	287	11	perusahaan	perusahaan	PROPN
ijtc-959	287	12	perbankan	perbankan	PROPN
ijtc-959	287	13	yang	yang	PROPN
ijtc-959	287	14	terdaftar	terdaftar	PROPN
ijtc-959	287	15	di	di	PROPN
ijtc-959	287	16	bursa	bursa	PROPN
ijtc-959	287	17	efek	efek	NOUN
ijtc-959	287	18	indonesia	indonesia	PROPN
ijtc-959	287	19	pada	pada	PROPN
ijtc-959	287	20	tahun	tahun	PROPN
ijtc-959	287	21	2009	2009	NUM
ijtc-959	287	22	-	-	SYM
ijtc-959	287	23	2011	2011	NUM
ijtc-959	287	24	(	(	PUNCT
ijtc-959	287	25	vol	vol	NOUN
ijtc-959	287	26	.	.	PROPN
ijtc-959	287	27	11	11	NUM
ijtc-959	287	28	,	,	PUNCT
ijtc-959	287	29	issue	issue	NOUN
ijtc-959	287	30	2	2	NUM
ijtc-959	287	31	,	,	PUNCT
ijtc-959	287	32	pp	pp	ADJ
ijtc-959	287	33	.	.	PUNCT
ijtc-959	288	1	10–14	10–14	NUM
ijtc-959	288	2	)	)	PUNCT
ijtc-959	288	3	.	.	PUNCT
ijtc-959	289	1	https://doi.org/10.16194/j.cnki.31-1059/g4.2011.07.016	https://doi.org/10.16194/j.cnki.31-1059/g4.2011.07.016	PROPN
ijtc-959	289	2	yuniasih	yuniasih	PROPN
ijtc-959	289	3	,	,	PUNCT
ijtc-959	289	4	n.	n.	PROPN
ijtc-959	289	5	w.	w.	PROPN
ijtc-959	289	6	,	,	PUNCT
ijtc-959	289	7	wirama	wirama	NOUN
ijtc-959	289	8	,	,	PUNCT
ijtc-959	289	9	d.	d.	PROPN
ijtc-959	289	10	g.	g.	PROPN
ijtc-959	289	11	,	,	PUNCT
ijtc-959	289	12	&	&	CCONJ
ijtc-959	289	13	badera	badera	PROPN
ijtc-959	289	14	,	,	PUNCT
ijtc-959	289	15	i.	i.	PROPN
ijtc-959	289	16	d.	d.	PROPN
ijtc-959	289	17	n.	n.	PROPN
ijtc-959	289	18	(	(	PUNCT
ijtc-959	289	19	2011	2011	NUM
ijtc-959	289	20	)	)	PUNCT
ijtc-959	289	21	.	.	PUNCT
ijtc-959	290	1	pengaruh	pengaruh	NOUN
ijtc-959	290	2	modal	modal	X
ijtc-959	290	3	intelektual	intelektual	PROPN
ijtc-959	290	4	pada	pada	PROPN
ijtc-959	290	5	kinerja	kinerja	PROPN
ijtc-959	290	6	pasar	pasar	PROPN
ijtc-959	290	7	perusahaan	perusahaan	PROPN
ijtc-959	290	8	(	(	PUNCT
ijtc-959	290	9	studi	studi	PROPN
ijtc-959	290	10	empiris	empiris	PROPN
ijtc-959	290	11	pada	pada	PROPN
ijtc-959	290	12	perusahaan	perusahaan	PROPN
ijtc-959	290	13	keuangan	keuangan	PROPN
ijtc-959	290	14	yang	yang	PROPN
ijtc-959	290	15	terdaftar	terdaftar	PROPN
ijtc-959	290	16	di	di	PROPN
ijtc-959	290	17	bursa	bursa	PROPN
ijtc-959	290	18	efek	efek	PROPN
ijtc-959	290	19	indonesia	indonesia	PROPN
ijtc-959	290	20	.	.	PUNCT
ijtc-959	291	1	jurnal	jurnal	ADJ
ijtc-959	291	2	ilmiah	ilmiah	PROPN
ijtc-959	291	3	akuntansi	akuntansi	PROPN
ijtc-959	291	4	dan	dan	PROPN
ijtc-959	291	5	bisnis	bisnis	PROPN
ijtc-959	291	6	,	,	PUNCT
ijtc-959	291	7	6(2	6(2	NUM
ijtc-959	291	8	)	)	PUNCT
ijtc-959	291	9	,	,	PUNCT
ijtc-959	291	10	1–24	1–24	PROPN
ijtc-959	291	11	.	.	PUNCT
ijtc-959	292	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN