id	sid	tid	token	lemma	pos
ijtc-974	1	1	the	the	DET
ijtc-974	1	2	illomata	illomata	PROPN
ijtc-974	1	3	international	international	PROPN
ijtc-974	1	4	journal	journal	PROPN
ijtc-974	1	5	of	of	ADP
ijtc-974	1	6	management	management	NOUN
ijtc-974	1	7	ilomata	ilomata	PROPN
ijtc-974	1	8	international	international	ADJ
ijtc-974	1	9	journal	journal	NOUN
ijtc-974	1	10	of	of	ADP
ijtc-974	1	11	tax	tax	PROPN
ijtc-974	1	12	&	&	CCONJ
ijtc-974	1	13	accounting	account	VERB
ijtc-974	1	14	p	p	PROPN
ijtc-974	1	15	-	-	PUNCT
ijtc-974	1	16	issn	issn	NOUN
ijtc-974	1	17	:	:	PUNCT
ijtc-974	1	18	2714	2714	NUM
ijtc-974	1	19	-	-	SYM
ijtc-974	1	20	9838	9838	NUM
ijtc-974	1	21	;	;	PUNCT
ijtc-974	1	22	e	e	X
ijtc-974	1	23	-	-	PUNCT
ijtc-974	1	24	issn	issn	NOUN
ijtc-974	1	25	:	:	PUNCT
ijtc-974	1	26	2714	2714	NUM
ijtc-974	1	27	-	-	SYM
ijtc-974	1	28	9846	9846	NUM
ijtc-974	1	29	volume	volume	NOUN
ijtc-974	1	30	5	5	NUM
ijtc-974	1	31	,	,	PUNCT
ijtc-974	1	32	issue	issue	NOUN
ijtc-974	1	33	1	1	NUM
ijtc-974	1	34	,	,	PUNCT
ijtc-974	1	35	january	january	PROPN
ijtc-974	1	36	2024	2024	NUM
ijtc-974	1	37	page	page	NOUN
ijtc-974	1	38	no	no	NOUN
ijtc-974	1	39	.	.	NOUN
ijtc-974	1	40	15	15	NUM
ijtc-974	1	41	-	-	SYM
ijtc-974	1	42	27	27	NUM
ijtc-974	1	43	15	15	NUM
ijtc-974	1	44	|	|	NOUN
ijtc-974	1	45	ilomata	ilomata	PROPN
ijtc-974	1	46	international	international	ADJ
ijtc-974	1	47	journal	journal	NOUN
ijtc-974	1	48	of	of	ADP
ijtc-974	1	49	tax	tax	PROPN
ijtc-974	1	50	&	&	CCONJ
ijtc-974	1	51	accounting	account	VERB
ijtc-974	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	1	53	the	the	DET
ijtc-974	1	54	role	role	NOUN
ijtc-974	1	55	of	of	ADP
ijtc-974	1	56	external	external	ADJ
ijtc-974	1	57	assurance	assurance	NOUN
ijtc-974	1	58	in	in	ADP
ijtc-974	1	59	moderating	moderate	VERB
ijtc-974	1	60	the	the	DET
ijtc-974	1	61	effect	effect	NOUN
ijtc-974	1	62	of	of	ADP
ijtc-974	1	63	sustainability	sustainability	NOUN
ijtc-974	1	64	reporting	report	VERB
ijtc-974	1	65	quality	quality	NOUN
ijtc-974	1	66	on	on	ADP
ijtc-974	1	67	firm	firm	ADJ
ijtc-974	1	68	value	value	NOUN
ijtc-974	1	69	yolita	yolita	PROPN
ijtc-974	1	70	deantri	deantri	ADJ
ijtc-974	1	71	anisa1	anisa1	NOUN
ijtc-974	1	72	,	,	PUNCT
ijtc-974	1	73	nikmah2	nikmah2	NOUN
ijtc-974	1	74	12bengkulu	12bengkulu	NUM
ijtc-974	1	75	university	university	NOUN
ijtc-974	1	76	,	,	PUNCT
ijtc-974	1	77	indonesia	indonesia	PROPN
ijtc-974	1	78	correspondent	correspondent	NOUN
ijtc-974	1	79	:	:	PUNCT
ijtc-974	1	80	ydeantrianisa@gmail.com1	ydeantrianisa@gmail.com1	PROPN
ijtc-974	1	81	received	receive	VERB
ijtc-974	1	82	:	:	PUNCT
ijtc-974	1	83	october	october	PROPN
ijtc-974	1	84	8	8	NUM
ijtc-974	1	85	,	,	PUNCT
ijtc-974	1	86	2023	2023	NUM
ijtc-974	1	87	accepted	accept	VERB
ijtc-974	1	88	:	:	PUNCT
ijtc-974	1	89	december	december	PROPN
ijtc-974	1	90	23	23	NUM
ijtc-974	1	91	,	,	PUNCT
ijtc-974	1	92	2023	2023	NUM
ijtc-974	1	93	published	publish	VERB
ijtc-974	1	94	:	:	PUNCT
ijtc-974	1	95	january	january	PROPN
ijtc-974	1	96	31	31	NUM
ijtc-974	1	97	,	,	PUNCT
ijtc-974	1	98	2024	2024	NUM
ijtc-974	1	99	citation	citation	NOUN
ijtc-974	1	100	:	:	PUNCT
ijtc-974	1	101	anisa	anisa	PROPN
ijtc-974	1	102	,	,	PUNCT
ijtc-974	1	103	y	y	PROPN
ijtc-974	1	104	,	,	PUNCT
ijtc-974	1	105	d.	d.	PROPN
ijtc-974	1	106	,	,	PUNCT
ijtc-974	1	107	nikmah	nikmah	PROPN
ijtc-974	1	108	.	.	PUNCT
ijtc-974	2	1	(	(	PUNCT
ijtc-974	2	2	2024	2024	NUM
ijtc-974	2	3	)	)	PUNCT
ijtc-974	2	4	.	.	PUNCT
ijtc-974	3	1	the	the	DET
ijtc-974	3	2	role	role	NOUN
ijtc-974	3	3	of	of	ADP
ijtc-974	3	4	external	external	ADJ
ijtc-974	3	5	assurance	assurance	NOUN
ijtc-974	3	6	in	in	ADP
ijtc-974	3	7	moderating	moderate	VERB
ijtc-974	3	8	the	the	DET
ijtc-974	3	9	effect	effect	NOUN
ijtc-974	3	10	of	of	ADP
ijtc-974	3	11	sustainability	sustainability	NOUN
ijtc-974	3	12	reporting	report	VERB
ijtc-974	3	13	quality	quality	NOUN
ijtc-974	3	14	on	on	ADP
ijtc-974	3	15	firm	firm	ADJ
ijtc-974	3	16	value	value	NOUN
ijtc-974	3	17	.	.	PUNCT
ijtc-974	4	1	ilomata	ilomata	PROPN
ijtc-974	4	2	international	international	ADJ
ijtc-974	4	3	journal	journal	NOUN
ijtc-974	4	4	of	of	ADP
ijtc-974	4	5	tax	tax	NOUN
ijtc-974	4	6	and	and	CCONJ
ijtc-974	4	7	accounting	accounting	NOUN
ijtc-974	4	8	,	,	PUNCT
ijtc-974	4	9	5(1	5(1	NUM
ijtc-974	4	10	)	)	PUNCT
ijtc-974	4	11	,	,	PUNCT
ijtc-974	4	12	15	15	NUM
ijtc-974	4	13	-	-	SYM
ijtc-974	4	14	27	27	NUM
ijtc-974	4	15	.	.	PUNCT
ijtc-974	5	1	https://doi.org/10.52728/ijtc.v5i1.974	https://doi.org/10.52728/ijtc.v5i1.974	ADJ
ijtc-974	5	2	abstract	abstract	NOUN
ijtc-974	5	3	:	:	PUNCT
ijtc-974	5	4	this	this	DET
ijtc-974	5	5	quantitative	quantitative	ADJ
ijtc-974	5	6	research	research	NOUN
ijtc-974	5	7	aims	aim	VERB
ijtc-974	5	8	to	to	PART
ijtc-974	5	9	examine	examine	VERB
ijtc-974	5	10	the	the	DET
ijtc-974	5	11	role	role	NOUN
ijtc-974	5	12	of	of	ADP
ijtc-974	5	13	external	external	ADJ
ijtc-974	5	14	assurance	assurance	NOUN
ijtc-974	5	15	in	in	ADP
ijtc-974	5	16	moderating	moderate	VERB
ijtc-974	5	17	the	the	DET
ijtc-974	5	18	effect	effect	NOUN
ijtc-974	5	19	of	of	ADP
ijtc-974	5	20	sustainability	sustainability	NOUN
ijtc-974	5	21	reporting	report	VERB
ijtc-974	5	22	quality	quality	NOUN
ijtc-974	5	23	on	on	ADP
ijtc-974	5	24	firm	firm	ADJ
ijtc-974	5	25	value	value	NOUN
ijtc-974	5	26	in	in	ADP
ijtc-974	5	27	all	all	DET
ijtc-974	5	28	companies	company	NOUN
ijtc-974	5	29	listed	list	VERB
ijtc-974	5	30	on	on	ADP
ijtc-974	5	31	the	the	DET
ijtc-974	5	32	indonesia	indonesia	PROPN
ijtc-974	5	33	stock	stock	PROPN
ijtc-974	5	34	exchange	exchange	PROPN
ijtc-974	5	35	in	in	ADP
ijtc-974	5	36	2018	2018	NUM
ijtc-974	5	37	-	-	SYM
ijtc-974	5	38	2022	2022	NUM
ijtc-974	5	39	.	.	PUNCT
ijtc-974	6	1	this	this	DET
ijtc-974	6	2	study	study	NOUN
ijtc-974	6	3	uses	use	VERB
ijtc-974	6	4	purposive	purposive	NOUN
ijtc-974	6	5	sampling	sampling	NOUN
ijtc-974	6	6	to	to	PART
ijtc-974	6	7	determine	determine	VERB
ijtc-974	6	8	the	the	DET
ijtc-974	6	9	research	research	NOUN
ijtc-974	6	10	sample	sample	NOUN
ijtc-974	6	11	so	so	SCONJ
ijtc-974	6	12	that	that	SCONJ
ijtc-974	6	13	27	27	NUM
ijtc-974	6	14	companies	company	NOUN
ijtc-974	6	15	that	that	PRON
ijtc-974	6	16	meet	meet	VERB
ijtc-974	6	17	the	the	DET
ijtc-974	6	18	criteria	criterion	NOUN
ijtc-974	6	19	are	be	AUX
ijtc-974	6	20	obtained	obtain	VERB
ijtc-974	6	21	.	.	PUNCT
ijtc-974	7	1	data	datum	NOUN
ijtc-974	7	2	analysis	analysis	NOUN
ijtc-974	7	3	was	be	AUX
ijtc-974	7	4	carried	carry	VERB
ijtc-974	7	5	out	out	ADP
ijtc-974	7	6	with	with	ADP
ijtc-974	7	7	the	the	DET
ijtc-974	7	8	moderated	moderated	ADJ
ijtc-974	7	9	regression	regression	NOUN
ijtc-974	7	10	analysis	analysis	NOUN
ijtc-974	7	11	(	(	PUNCT
ijtc-974	7	12	mra	mra	NOUN
ijtc-974	7	13	)	)	PUNCT
ijtc-974	7	14	model	model	NOUN
ijtc-974	7	15	using	use	VERB
ijtc-974	7	16	ibm	ibm	PROPN
ijtc-974	7	17	spss	spss	PROPN
ijtc-974	7	18	.	.	PUNCT
ijtc-974	8	1	the	the	DET
ijtc-974	8	2	results	result	NOUN
ijtc-974	8	3	found	find	VERB
ijtc-974	8	4	that	that	SCONJ
ijtc-974	8	5	the	the	DET
ijtc-974	8	6	sustainability	sustainability	NOUN
ijtc-974	8	7	reporting	report	VERB
ijtc-974	8	8	quality	quality	NOUN
ijtc-974	8	9	indicated	indicate	VERB
ijtc-974	8	10	by	by	ADP
ijtc-974	8	11	the	the	DET
ijtc-974	8	12	disclosure	disclosure	NOUN
ijtc-974	8	13	of	of	ADP
ijtc-974	8	14	sustainability	sustainability	NOUN
ijtc-974	8	15	reporting	reporting	NOUN
ijtc-974	8	16	has	have	VERB
ijtc-974	8	17	a	a	DET
ijtc-974	8	18	positive	positive	ADJ
ijtc-974	8	19	effect	effect	NOUN
ijtc-974	8	20	on	on	ADP
ijtc-974	8	21	firm	firm	ADJ
ijtc-974	8	22	value	value	NOUN
ijtc-974	8	23	because	because	SCONJ
ijtc-974	8	24	the	the	DET
ijtc-974	8	25	more	more	ADJ
ijtc-974	8	26	items	item	NOUN
ijtc-974	8	27	disclosed	disclose	VERB
ijtc-974	8	28	,	,	PUNCT
ijtc-974	8	29	the	the	PRON
ijtc-974	8	30	higher	high	ADJ
ijtc-974	8	31	the	the	DET
ijtc-974	8	32	sustainability	sustainability	NOUN
ijtc-974	8	33	reporting	report	VERB
ijtc-974	8	34	quality	quality	NOUN
ijtc-974	8	35	which	which	PRON
ijtc-974	8	36	has	have	VERB
ijtc-974	8	37	an	an	DET
ijtc-974	8	38	impact	impact	NOUN
ijtc-974	8	39	on	on	ADP
ijtc-974	8	40	increasing	increase	VERB
ijtc-974	8	41	firm	firm	ADJ
ijtc-974	8	42	value	value	NOUN
ijtc-974	8	43	.	.	PUNCT
ijtc-974	9	1	then	then	ADV
ijtc-974	9	2	this	this	DET
ijtc-974	9	3	study	study	NOUN
ijtc-974	9	4	found	find	VERB
ijtc-974	9	5	that	that	SCONJ
ijtc-974	9	6	external	external	ADJ
ijtc-974	9	7	assurance	assurance	NOUN
ijtc-974	9	8	does	do	AUX
ijtc-974	9	9	not	not	PART
ijtc-974	9	10	moderate	moderate	VERB
ijtc-974	9	11	the	the	DET
ijtc-974	9	12	effect	effect	NOUN
ijtc-974	9	13	of	of	ADP
ijtc-974	9	14	sustainability	sustainability	NOUN
ijtc-974	9	15	reporting	report	VERB
ijtc-974	9	16	quality	quality	NOUN
ijtc-974	9	17	and	and	CCONJ
ijtc-974	9	18	firm	firm	ADJ
ijtc-974	9	19	value	value	NOUN
ijtc-974	9	20	because	because	SCONJ
ijtc-974	9	21	there	there	PRON
ijtc-974	9	22	are	be	VERB
ijtc-974	9	23	still	still	ADV
ijtc-974	9	24	several	several	ADJ
ijtc-974	9	25	influencing	influence	VERB
ijtc-974	9	26	factors	factor	NOUN
ijtc-974	9	27	.	.	PUNCT
ijtc-974	10	1	the	the	DET
ijtc-974	10	2	results	result	NOUN
ijtc-974	10	3	of	of	ADP
ijtc-974	10	4	this	this	DET
ijtc-974	10	5	study	study	NOUN
ijtc-974	10	6	contribute	contribute	VERB
ijtc-974	10	7	empirically	empirically	ADV
ijtc-974	10	8	that	that	SCONJ
ijtc-974	10	9	companies	company	NOUN
ijtc-974	10	10	still	still	ADV
ijtc-974	10	11	have	have	VERB
ijtc-974	10	12	to	to	PART
ijtc-974	10	13	improve	improve	VERB
ijtc-974	10	14	the	the	DET
ijtc-974	10	15	sustainability	sustainability	NOUN
ijtc-974	10	16	reporting	report	VERB
ijtc-974	10	17	quality	quality	NOUN
ijtc-974	10	18	through	through	ADP
ijtc-974	10	19	more	more	ADJ
ijtc-974	10	20	voluntary	voluntary	ADJ
ijtc-974	10	21	disclosures	disclosure	NOUN
ijtc-974	10	22	to	to	PART
ijtc-974	10	23	increase	increase	VERB
ijtc-974	10	24	firm	firm	ADJ
ijtc-974	10	25	value	value	NOUN
ijtc-974	10	26	,	,	PUNCT
ijtc-974	10	27	even	even	ADV
ijtc-974	10	28	though	though	SCONJ
ijtc-974	10	29	the	the	DET
ijtc-974	10	30	existence	existence	NOUN
ijtc-974	10	31	of	of	ADP
ijtc-974	10	32	external	external	ADJ
ijtc-974	10	33	assurance	assurance	NOUN
ijtc-974	10	34	in	in	ADP
ijtc-974	10	35	sustainability	sustainability	NOUN
ijtc-974	10	36	reporting	reporting	NOUN
ijtc-974	10	37	has	have	AUX
ijtc-974	10	38	not	not	PART
ijtc-974	10	39	been	be	AUX
ijtc-974	10	40	considered	consider	VERB
ijtc-974	10	41	by	by	ADP
ijtc-974	10	42	investors	investor	NOUN
ijtc-974	10	43	.	.	PUNCT
ijtc-974	11	1	keywords	keyword	NOUN
ijtc-974	11	2	:	:	PUNCT
ijtc-974	11	3	external	external	ADJ
ijtc-974	11	4	assurance	assurance	NOUN
ijtc-974	11	5	,	,	PUNCT
ijtc-974	11	6	firm	firm	ADJ
ijtc-974	11	7	value	value	NOUN
ijtc-974	11	8	,	,	PUNCT
ijtc-974	11	9	sustainability	sustainability	NOUN
ijtc-974	11	10	report	report	NOUN
ijtc-974	11	11	this	this	PRON
ijtc-974	11	12	is	be	AUX
ijtc-974	11	13	an	an	DET
ijtc-974	11	14	open	open	ADJ
ijtc-974	11	15	access	access	NOUN
ijtc-974	11	16	article	article	NOUN
ijtc-974	11	17	under	under	ADP
ijtc-974	11	18	the	the	DET
ijtc-974	11	19	cc	cc	NOUN
ijtc-974	11	20	-	-	PUNCT
ijtc-974	11	21	by	by	ADP
ijtc-974	11	22	4.0	4.0	NUM
ijtc-974	11	23	license	license	NOUN
ijtc-974	11	24	.	.	PUNCT
ijtc-974	12	1	introduction	introduction	NOUN
ijtc-974	12	2	competition	competition	NOUN
ijtc-974	12	3	is	be	AUX
ijtc-974	12	4	an	an	DET
ijtc-974	12	5	inevitable	inevitable	ADJ
ijtc-974	12	6	phenomenon	phenomenon	NOUN
ijtc-974	12	7	for	for	ADP
ijtc-974	12	8	companies	company	NOUN
ijtc-974	12	9	in	in	ADP
ijtc-974	12	10	maintaining	maintain	VERB
ijtc-974	12	11	their	their	PRON
ijtc-974	12	12	market	market	NOUN
ijtc-974	12	13	share	share	NOUN
ijtc-974	12	14	,	,	PUNCT
ijtc-974	12	15	so	so	SCONJ
ijtc-974	12	16	companies	company	NOUN
ijtc-974	12	17	try	try	VERB
ijtc-974	12	18	to	to	PART
ijtc-974	12	19	survive	survive	VERB
ijtc-974	12	20	in	in	ADP
ijtc-974	12	21	fierce	fierce	ADJ
ijtc-974	12	22	competition	competition	NOUN
ijtc-974	12	23	in	in	ADP
ijtc-974	12	24	order	order	NOUN
ijtc-974	12	25	to	to	PART
ijtc-974	12	26	maintain	maintain	VERB
ijtc-974	12	27	firm	firm	ADJ
ijtc-974	12	28	value	value	NOUN
ijtc-974	12	29	.	.	PUNCT
ijtc-974	13	1	firm	firm	ADJ
ijtc-974	13	2	value	value	NOUN
ijtc-974	13	3	is	be	AUX
ijtc-974	13	4	understood	understand	VERB
ijtc-974	13	5	as	as	ADP
ijtc-974	13	6	a	a	DET
ijtc-974	13	7	description	description	NOUN
ijtc-974	13	8	of	of	ADP
ijtc-974	13	9	the	the	DET
ijtc-974	13	10	trust	trust	NOUN
ijtc-974	13	11	that	that	SCONJ
ijtc-974	13	12	stakeholders	stakeholder	NOUN
ijtc-974	13	13	have	have	VERB
ijtc-974	13	14	in	in	ADP
ijtc-974	13	15	the	the	DET
ijtc-974	13	16	firm	firm	NOUN
ijtc-974	13	17	(	(	PUNCT
ijtc-974	13	18	novelia	novelia	PROPN
ijtc-974	13	19	et	et	PROPN
ijtc-974	13	20	al	al	PROPN
ijtc-974	13	21	.	.	PROPN
ijtc-974	13	22	,	,	PUNCT
ijtc-974	13	23	2020	2020	NUM
ijtc-974	13	24	)	)	PUNCT
ijtc-974	13	25	.	.	PUNCT
ijtc-974	14	1	in	in	ADP
ijtc-974	14	2	increasing	increase	VERB
ijtc-974	14	3	stakeholder	stakeholder	NOUN
ijtc-974	14	4	trust	trust	NOUN
ijtc-974	14	5	,	,	PUNCT
ijtc-974	14	6	it	it	PRON
ijtc-974	14	7	is	be	AUX
ijtc-974	14	8	important	important	ADJ
ijtc-974	14	9	for	for	SCONJ
ijtc-974	14	10	companies	company	NOUN
ijtc-974	14	11	to	to	PART
ijtc-974	14	12	provide	provide	VERB
ijtc-974	14	13	in	in	ADP
ijtc-974	14	14	-	-	PUNCT
ijtc-974	14	15	depth	depth	NOUN
ijtc-974	14	16	information	information	NOUN
ijtc-974	14	17	about	about	ADP
ijtc-974	14	18	the	the	DET
ijtc-974	14	19	condition	condition	NOUN
ijtc-974	14	20	of	of	ADP
ijtc-974	14	21	the	the	DET
ijtc-974	14	22	firm	firm	NOUN
ijtc-974	14	23	.	.	PUNCT
ijtc-974	15	1	this	this	DET
ijtc-974	15	2	information	information	NOUN
ijtc-974	15	3	is	be	AUX
ijtc-974	15	4	contained	contain	VERB
ijtc-974	15	5	in	in	ADP
ijtc-974	15	6	the	the	DET
ijtc-974	15	7	firm	firm	NOUN
ijtc-974	15	8	's	's	PART
ijtc-974	15	9	sustainability	sustainability	NOUN
ijtc-974	15	10	reporting	reporting	NOUN
ijtc-974	15	11	which	which	PRON
ijtc-974	15	12	reveals	reveal	VERB
ijtc-974	15	13	the	the	DET
ijtc-974	15	14	firm	firm	NOUN
ijtc-974	15	15	's	's	PART
ijtc-974	15	16	contribution	contribution	NOUN
ijtc-974	15	17	in	in	ADP
ijtc-974	15	18	three	three	NUM
ijtc-974	15	19	main	main	ADJ
ijtc-974	15	20	dimensions	dimension	NOUN
ijtc-974	15	21	,	,	PUNCT
ijtc-974	15	22	namely	namely	ADV
ijtc-974	15	23	economic	economic	ADJ
ijtc-974	15	24	profit	profit	NOUN
ijtc-974	15	25	(	(	PUNCT
ijtc-974	15	26	profit	profit	NOUN
ijtc-974	15	27	)	)	PUNCT
ijtc-974	15	28	,	,	PUNCT
ijtc-974	15	29	responsibility	responsibility	NOUN
ijtc-974	15	30	to	to	ADP
ijtc-974	15	31	society	society	NOUN
ijtc-974	15	32	(	(	PUNCT
ijtc-974	15	33	people	people	NOUN
ijtc-974	15	34	)	)	PUNCT
ijtc-974	15	35	and	and	CCONJ
ijtc-974	15	36	the	the	DET
ijtc-974	15	37	environment	environment	NOUN
ijtc-974	15	38	(	(	PUNCT
ijtc-974	15	39	planet	planet	NOUN
ijtc-974	15	40	)	)	PUNCT
ijtc-974	15	41	or	or	CCONJ
ijtc-974	15	42	what	what	PRON
ijtc-974	15	43	is	be	AUX
ijtc-974	15	44	known	know	VERB
ijtc-974	15	45	as	as	ADP
ijtc-974	15	46	the	the	DET
ijtc-974	15	47	triple	triple	ADJ
ijtc-974	15	48	bottom	bottom	ADJ
ijtc-974	15	49	line	line	NOUN
ijtc-974	15	50	(	(	PUNCT
ijtc-974	15	51	tbl	tbl	NOUN
ijtc-974	15	52	)	)	PUNCT
ijtc-974	15	53	concept	concept	NOUN
ijtc-974	15	54	.	.	PUNCT
ijtc-974	16	1	in	in	ADP
ijtc-974	16	2	the	the	DET
ijtc-974	16	3	economic	economic	ADJ
ijtc-974	16	4	dimension	dimension	NOUN
ijtc-974	16	5	(	(	PUNCT
ijtc-974	16	6	profit	profit	NOUN
ijtc-974	16	7	)	)	PUNCT
ijtc-974	16	8	the	the	DET
ijtc-974	16	9	firm	firm	NOUN
ijtc-974	16	10	must	must	AUX
ijtc-974	16	11	disclose	disclose	VERB
ijtc-974	16	12	the	the	DET
ijtc-974	16	13	benefits	benefit	NOUN
ijtc-974	16	14	that	that	PRON
ijtc-974	16	15	can	can	AUX
ijtc-974	16	16	be	be	AUX
ijtc-974	16	17	felt	feel	VERB
ijtc-974	16	18	by	by	ADP
ijtc-974	16	19	the	the	DET
ijtc-974	16	20	community	community	NOUN
ijtc-974	16	21	as	as	ADP
ijtc-974	16	22	an	an	DET
ijtc-974	16	23	economic	economic	ADJ
ijtc-974	16	24	impact	impact	NOUN
ijtc-974	16	25	generated	generate	VERB
ijtc-974	16	26	by	by	ADP
ijtc-974	16	27	the	the	DET
ijtc-974	16	28	existence	existence	NOUN
ijtc-974	16	29	of	of	ADP
ijtc-974	16	30	the	the	DET
ijtc-974	16	31	firm	firm	NOUN
ijtc-974	16	32	.	.	PUNCT
ijtc-974	17	1	in	in	ADP
ijtc-974	17	2	addition	addition	NOUN
ijtc-974	17	3	,	,	PUNCT
ijtc-974	17	4	the	the	DET
ijtc-974	17	5	firm	firm	NOUN
ijtc-974	17	6	must	must	AUX
ijtc-974	17	7	also	also	ADV
ijtc-974	17	8	be	be	AUX
ijtc-974	17	9	responsible	responsible	ADJ
ijtc-974	17	10	to	to	ADP
ijtc-974	17	11	the	the	DET
ijtc-974	17	12	community	community	NOUN
ijtc-974	17	13	(	(	PUNCT
ijtc-974	17	14	people	people	NOUN
ijtc-974	17	15	)	)	PUNCT
ijtc-974	17	16	in	in	ADP
ijtc-974	17	17	business	business	NOUN
ijtc-974	17	18	practices	practice	NOUN
ijtc-974	17	19	carried	carry	VERB
ijtc-974	17	20	out	out	ADP
ijtc-974	17	21	by	by	ADP
ijtc-974	17	22	the	the	DET
ijtc-974	17	23	firm	firm	NOUN
ijtc-974	17	24	fairly	fairly	ADV
ijtc-974	17	25	and	and	CCONJ
ijtc-974	17	26	mutually	mutually	ADV
ijtc-974	17	27	beneficial	beneficial	ADJ
ijtc-974	17	28	in	in	ADP
ijtc-974	17	29	the	the	DET
ijtc-974	17	30	area	area	NOUN
ijtc-974	17	31	where	where	SCONJ
ijtc-974	17	32	the	the	DET
ijtc-974	17	33	firm	firm	NOUN
ijtc-974	17	34	operates	operate	VERB
ijtc-974	17	35	.	.	PUNCT
ijtc-974	18	1	and	and	CCONJ
ijtc-974	18	2	the	the	DET
ijtc-974	18	3	firm	firm	NOUN
ijtc-974	18	4	must	must	AUX
ijtc-974	18	5	pay	pay	VERB
ijtc-974	18	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	18	7	mailto:ydeantrianisa@gmail.com	mailto:ydeantrianisa@gmail.com	NOUN
ijtc-974	18	8	https://doi.org/10.52728/ijtc.v5i1.974	https://doi.org/10.52728/ijtc.v5i1.974	ADJ
ijtc-974	18	9	the	the	DET
ijtc-974	18	10	role	role	NOUN
ijtc-974	18	11	of	of	ADP
ijtc-974	18	12	external	external	ADJ
ijtc-974	18	13	assurance	assurance	NOUN
ijtc-974	18	14	in	in	ADP
ijtc-974	18	15	moderating	moderate	VERB
ijtc-974	18	16	the	the	DET
ijtc-974	18	17	effect	effect	NOUN
ijtc-974	18	18	of	of	ADP
ijtc-974	18	19	sustainability	sustainability	NOUN
ijtc-974	18	20	reporting	report	VERB
ijtc-974	18	21	quality	quality	NOUN
ijtc-974	18	22	on	on	ADP
ijtc-974	18	23	firm	firm	ADJ
ijtc-974	18	24	value	value	NOUN
ijtc-974	18	25	anisa	anisa	NOUN
ijtc-974	18	26	and	and	CCONJ
ijtc-974	18	27	nikmah	nikmah	NOUN
ijtc-974	18	28	16	16	NUM
ijtc-974	18	29	|	|	ADV
ijtc-974	18	30	ilomata	ilomata	PROPN
ijtc-974	18	31	international	international	ADJ
ijtc-974	18	32	journal	journal	NOUN
ijtc-974	18	33	of	of	ADP
ijtc-974	18	34	tax	tax	PROPN
ijtc-974	18	35	&	&	CCONJ
ijtc-974	18	36	accounting	account	VERB
ijtc-974	18	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-974	18	38	attention	attention	NOUN
ijtc-974	18	39	to	to	ADP
ijtc-974	18	40	how	how	SCONJ
ijtc-974	18	41	much	much	ADJ
ijtc-974	18	42	impact	impact	NOUN
ijtc-974	18	43	the	the	DET
ijtc-974	18	44	firm	firm	NOUN
ijtc-974	18	45	has	have	AUX
ijtc-974	18	46	on	on	ADP
ijtc-974	18	47	the	the	DET
ijtc-974	18	48	environment	environment	NOUN
ijtc-974	18	49	(	(	PUNCT
ijtc-974	18	50	planet	planet	NOUN
ijtc-974	18	51	)	)	PUNCT
ijtc-974	18	52	not	not	PART
ijtc-974	18	53	only	only	ADV
ijtc-974	18	54	to	to	PART
ijtc-974	18	55	avoid	avoid	VERB
ijtc-974	18	56	potential	potential	ADJ
ijtc-974	18	57	damage	damage	NOUN
ijtc-974	18	58	to	to	ADP
ijtc-974	18	59	the	the	DET
ijtc-974	18	60	environment	environment	NOUN
ijtc-974	18	61	,	,	PUNCT
ijtc-974	18	62	but	but	CCONJ
ijtc-974	18	63	also	also	ADV
ijtc-974	18	64	to	to	PART
ijtc-974	18	65	minimize	minimize	VERB
ijtc-974	18	66	its	its	PRON
ijtc-974	18	67	negative	negative	ADJ
ijtc-974	18	68	impact	impact	NOUN
ijtc-974	18	69	.	.	PUNCT
ijtc-974	19	1	by	by	ADP
ijtc-974	19	2	applying	apply	VERB
ijtc-974	19	3	the	the	DET
ijtc-974	19	4	tbl	tbl	NOUN
ijtc-974	19	5	concept	concept	NOUN
ijtc-974	19	6	,	,	PUNCT
ijtc-974	19	7	companies	company	NOUN
ijtc-974	19	8	can	can	AUX
ijtc-974	19	9	achieve	achieve	VERB
ijtc-974	19	10	long	long	ADJ
ijtc-974	19	11	-	-	PUNCT
ijtc-974	19	12	term	term	NOUN
ijtc-974	19	13	sustainability	sustainability	NOUN
ijtc-974	19	14	and	and	CCONJ
ijtc-974	19	15	create	create	VERB
ijtc-974	19	16	greater	great	ADJ
ijtc-974	19	17	value	value	NOUN
ijtc-974	19	18	for	for	ADP
ijtc-974	19	19	all	all	DET
ijtc-974	19	20	stakeholders	stakeholder	NOUN
ijtc-974	19	21	.	.	PUNCT
ijtc-974	20	1	a	a	DET
ijtc-974	20	2	firm	firm	NOUN
ijtc-974	20	3	's	's	PART
ijtc-974	20	4	sustainability	sustainability	NOUN
ijtc-974	20	5	activities	activity	NOUN
ijtc-974	20	6	are	be	AUX
ijtc-974	20	7	reported	report	VERB
ijtc-974	20	8	in	in	ADP
ijtc-974	20	9	sustainability	sustainability	NOUN
ijtc-974	20	10	reporting	reporting	NOUN
ijtc-974	20	11	.	.	PUNCT
ijtc-974	21	1	sustainability	sustainability	NOUN
ijtc-974	21	2	reporting	reporting	NOUN
ijtc-974	21	3	is	be	AUX
ijtc-974	21	4	defined	define	VERB
ijtc-974	21	5	as	as	ADP
ijtc-974	21	6	a	a	DET
ijtc-974	21	7	process	process	NOUN
ijtc-974	21	8	that	that	PRON
ijtc-974	21	9	assists	assist	VERB
ijtc-974	21	10	companies	company	NOUN
ijtc-974	21	11	in	in	ADP
ijtc-974	21	12	setting	set	VERB
ijtc-974	21	13	goals	goal	NOUN
ijtc-974	21	14	,	,	PUNCT
ijtc-974	21	15	measuring	measure	VERB
ijtc-974	21	16	performance	performance	NOUN
ijtc-974	21	17	and	and	CCONJ
ijtc-974	21	18	managing	manage	VERB
ijtc-974	21	19	change	change	NOUN
ijtc-974	21	20	towards	towards	ADP
ijtc-974	21	21	a	a	DET
ijtc-974	21	22	sustainable	sustainable	ADJ
ijtc-974	21	23	global	global	ADJ
ijtc-974	21	24	economy	economy	NOUN
ijtc-974	21	25	by	by	ADP
ijtc-974	21	26	combining	combine	VERB
ijtc-974	21	27	long	long	ADJ
ijtc-974	21	28	-	-	PUNCT
ijtc-974	21	29	term	term	NOUN
ijtc-974	21	30	profitability	profitability	NOUN
ijtc-974	21	31	with	with	ADP
ijtc-974	21	32	social	social	ADJ
ijtc-974	21	33	responsibility	responsibility	NOUN
ijtc-974	21	34	and	and	CCONJ
ijtc-974	21	35	environmental	environmental	ADJ
ijtc-974	21	36	care	care	NOUN
ijtc-974	21	37	(	(	PUNCT
ijtc-974	21	38	fuadah	fuadah	PROPN
ijtc-974	21	39	et	et	PROPN
ijtc-974	21	40	al	al	PROPN
ijtc-974	21	41	.	.	PROPN
ijtc-974	21	42	,	,	PUNCT
ijtc-974	21	43	2018	2018	NUM
ijtc-974	21	44	)	)	PUNCT
ijtc-974	21	45	.	.	PUNCT
ijtc-974	22	1	through	through	ADP
ijtc-974	22	2	sustainability	sustainability	NOUN
ijtc-974	22	3	reporting	reporting	NOUN
ijtc-974	22	4	,	,	PUNCT
ijtc-974	22	5	companies	company	NOUN
ijtc-974	22	6	signal	signal	VERB
ijtc-974	22	7	to	to	ADP
ijtc-974	22	8	investors	investor	NOUN
ijtc-974	22	9	in	in	ADP
ijtc-974	22	10	the	the	DET
ijtc-974	22	11	form	form	NOUN
ijtc-974	22	12	of	of	ADP
ijtc-974	22	13	information	information	NOUN
ijtc-974	22	14	disclosure	disclosure	NOUN
ijtc-974	22	15	to	to	PART
ijtc-974	22	16	reduce	reduce	VERB
ijtc-974	22	17	information	information	NOUN
ijtc-974	22	18	asymmetry	asymmetry	NOUN
ijtc-974	22	19	between	between	ADP
ijtc-974	22	20	managers	manager	NOUN
ijtc-974	22	21	and	and	CCONJ
ijtc-974	22	22	stakeholders	stakeholder	NOUN
ijtc-974	22	23	so	so	SCONJ
ijtc-974	22	24	that	that	SCONJ
ijtc-974	22	25	companies	company	NOUN
ijtc-974	22	26	can	can	AUX
ijtc-974	22	27	maintain	maintain	VERB
ijtc-974	22	28	good	good	ADJ
ijtc-974	22	29	relations	relation	NOUN
ijtc-974	22	30	with	with	ADP
ijtc-974	22	31	stakeholders	stakeholder	NOUN
ijtc-974	22	32	.	.	PUNCT
ijtc-974	23	1	disclosure	disclosure	NOUN
ijtc-974	23	2	of	of	ADP
ijtc-974	23	3	economic	economic	ADJ
ijtc-974	23	4	,	,	PUNCT
ijtc-974	23	5	environmental	environmental	ADJ
ijtc-974	23	6	and	and	CCONJ
ijtc-974	23	7	social	social	ADJ
ijtc-974	23	8	performance	performance	NOUN
ijtc-974	23	9	is	be	AUX
ijtc-974	23	10	the	the	DET
ijtc-974	23	11	firm	firm	NOUN
ijtc-974	23	12	's	's	PART
ijtc-974	23	13	added	add	VERB
ijtc-974	23	14	value	value	NOUN
ijtc-974	23	15	that	that	PRON
ijtc-974	23	16	will	will	AUX
ijtc-974	23	17	attract	attract	VERB
ijtc-974	23	18	investors	investor	NOUN
ijtc-974	23	19	'	'	PART
ijtc-974	23	20	attention	attention	NOUN
ijtc-974	23	21	.	.	PUNCT
ijtc-974	24	1	investors	investor	NOUN
ijtc-974	24	2	will	will	AUX
ijtc-974	24	3	respond	respond	VERB
ijtc-974	24	4	as	as	ADP
ijtc-974	24	5	a	a	DET
ijtc-974	24	6	positive	positive	ADJ
ijtc-974	24	7	signal	signal	NOUN
ijtc-974	24	8	that	that	PRON
ijtc-974	24	9	can	can	AUX
ijtc-974	24	10	have	have	VERB
ijtc-974	24	11	an	an	DET
ijtc-974	24	12	impact	impact	NOUN
ijtc-974	24	13	on	on	ADP
ijtc-974	24	14	increasing	increase	VERB
ijtc-974	24	15	firm	firm	ADJ
ijtc-974	24	16	value	value	NOUN
ijtc-974	24	17	.	.	PUNCT
ijtc-974	25	1	according	accord	VERB
ijtc-974	25	2	to	to	ADP
ijtc-974	25	3	(	(	PUNCT
ijtc-974	25	4	kohli	kohli	PROPN
ijtc-974	25	5	et	et	PROPN
ijtc-974	25	6	al	al	PROPN
ijtc-974	25	7	.	.	PROPN
ijtc-974	25	8	,	,	PUNCT
ijtc-974	25	9	2012	2012	NUM
ijtc-974	25	10	;	;	PUNCT
ijtc-974	25	11	lu	lu	PROPN
ijtc-974	25	12	et	et	PROPN
ijtc-974	25	13	al	al	PROPN
ijtc-974	25	14	.	.	PROPN
ijtc-974	25	15	,	,	PUNCT
ijtc-974	25	16	2022	2022	NUM
ijtc-974	25	17	;	;	PUNCT
ijtc-974	25	18	widarto	widarto	PROPN
ijtc-974	25	19	&	&	CCONJ
ijtc-974	25	20	mudjiyanti	mudjiyanti	PROPN
ijtc-974	25	21	,	,	PUNCT
ijtc-974	25	22	2015	2015	NUM
ijtc-974	25	23	)	)	PUNCT
ijtc-974	25	24	that	that	PRON
ijtc-974	25	25	investors	investor	NOUN
ijtc-974	25	26	respond	respond	VERB
ijtc-974	25	27	positively	positively	ADV
ijtc-974	25	28	to	to	ADP
ijtc-974	25	29	environmental	environmental	ADJ
ijtc-974	25	30	and	and	CCONJ
ijtc-974	25	31	social	social	ADJ
ijtc-974	25	32	performance	performance	NOUN
ijtc-974	25	33	both	both	CCONJ
ijtc-974	25	34	by	by	ADP
ijtc-974	25	35	increasing	increase	VERB
ijtc-974	25	36	the	the	DET
ijtc-974	25	37	stock	stock	NOUN
ijtc-974	25	38	market	market	NOUN
ijtc-974	25	39	price	price	NOUN
ijtc-974	25	40	and	and	CCONJ
ijtc-974	25	41	vice	vice	NOUN
ijtc-974	25	42	versa	versa	ADV
ijtc-974	25	43	.	.	PUNCT
ijtc-974	26	1	research	research	NOUN
ijtc-974	26	2	on	on	ADP
ijtc-974	26	3	sustainability	sustainability	NOUN
ijtc-974	26	4	reporting	reporting	NOUN
ijtc-974	26	5	and	and	CCONJ
ijtc-974	26	6	firm	firm	ADJ
ijtc-974	26	7	value	value	NOUN
ijtc-974	26	8	has	have	AUX
ijtc-974	26	9	been	be	AUX
ijtc-974	26	10	widely	widely	ADV
ijtc-974	26	11	conducted	conduct	VERB
ijtc-974	26	12	,	,	PUNCT
ijtc-974	26	13	such	such	ADJ
ijtc-974	26	14	as	as	ADP
ijtc-974	26	15	research	research	NOUN
ijtc-974	26	16	conducted	conduct	VERB
ijtc-974	26	17	by	by	ADP
ijtc-974	26	18	(	(	PUNCT
ijtc-974	26	19	azkia	azkia	PROPN
ijtc-974	26	20	&	&	CCONJ
ijtc-974	26	21	mulyani	mulyani	PROPN
ijtc-974	26	22	,	,	PUNCT
ijtc-974	26	23	2018	2018	NUM
ijtc-974	26	24	;	;	PUNCT
ijtc-974	26	25	fatchan	fatchan	PROPN
ijtc-974	26	26	&	&	CCONJ
ijtc-974	26	27	trisnawati	trisnawati	PROPN
ijtc-974	26	28	,	,	PUNCT
ijtc-974	26	29	2018	2018	NUM
ijtc-974	26	30	;	;	PUNCT
ijtc-974	26	31	insani	insani	NOUN
ijtc-974	26	32	,	,	PUNCT
ijtc-974	26	33	2019	2019	NUM
ijtc-974	26	34	;	;	PUNCT
ijtc-974	26	35	pratama	pratama	NOUN
ijtc-974	26	36	et	et	PROPN
ijtc-974	26	37	al	al	PROPN
ijtc-974	26	38	.	.	PROPN
ijtc-974	26	39	,	,	PUNCT
ijtc-974	26	40	2020	2020	NUM
ijtc-974	26	41	;	;	PUNCT
ijtc-974	26	42	rukmiyati	rukmiyati	PROPN
ijtc-974	26	43	et	et	PROPN
ijtc-974	26	44	al	al	PROPN
ijtc-974	26	45	.	.	PROPN
ijtc-974	26	46	,	,	PUNCT
ijtc-974	26	47	2023	2023	NUM
ijtc-974	26	48	;	;	PUNCT
ijtc-974	26	49	sari	sari	NOUN
ijtc-974	26	50	&	&	CCONJ
ijtc-974	26	51	wahidahwati	wahidahwati	NOUN
ijtc-974	26	52	,	,	PUNCT
ijtc-974	26	53	2021	2021	NUM
ijtc-974	26	54	;	;	PUNCT
ijtc-974	26	55	wibowo	wibowo	NOUN
ijtc-974	26	56	,	,	PUNCT
ijtc-974	26	57	2020	2020	NUM
ijtc-974	26	58	)	)	PUNCT
ijtc-974	26	59	producing	produce	VERB
ijtc-974	26	60	mixed	mixed	ADJ
ijtc-974	26	61	research	research	NOUN
ijtc-974	26	62	results	result	NOUN
ijtc-974	26	63	.	.	PUNCT
ijtc-974	27	1	from	from	ADP
ijtc-974	27	2	the	the	DET
ijtc-974	27	3	differences	difference	NOUN
ijtc-974	27	4	in	in	ADP
ijtc-974	27	5	research	research	NOUN
ijtc-974	27	6	results	result	NOUN
ijtc-974	27	7	,	,	PUNCT
ijtc-974	27	8	it	it	PRON
ijtc-974	27	9	can	can	AUX
ijtc-974	27	10	be	be	AUX
ijtc-974	27	11	said	say	VERB
ijtc-974	27	12	that	that	SCONJ
ijtc-974	27	13	there	there	PRON
ijtc-974	27	14	are	be	VERB
ijtc-974	27	15	many	many	ADJ
ijtc-974	27	16	factors	factor	NOUN
ijtc-974	27	17	that	that	PRON
ijtc-974	27	18	affect	affect	VERB
ijtc-974	27	19	the	the	DET
ijtc-974	27	20	relationship	relationship	NOUN
ijtc-974	27	21	between	between	ADP
ijtc-974	27	22	sustainability	sustainability	NOUN
ijtc-974	27	23	reporting	report	VERB
ijtc-974	27	24	quality	quality	NOUN
ijtc-974	27	25	and	and	CCONJ
ijtc-974	27	26	firm	firm	ADJ
ijtc-974	27	27	value	value	NOUN
ijtc-974	27	28	.	.	PUNCT
ijtc-974	28	1	in	in	ADP
ijtc-974	28	2	indonesia	indonesia	PROPN
ijtc-974	28	3	,	,	PUNCT
ijtc-974	28	4	the	the	DET
ijtc-974	28	5	publication	publication	NOUN
ijtc-974	28	6	of	of	ADP
ijtc-974	28	7	sustainability	sustainability	NOUN
ijtc-974	28	8	reporting	reporting	NOUN
ijtc-974	28	9	is	be	AUX
ijtc-974	28	10	still	still	ADV
ijtc-974	28	11	voluntary	voluntary	ADJ
ijtc-974	28	12	and	and	CCONJ
ijtc-974	28	13	there	there	PRON
ijtc-974	28	14	are	be	VERB
ijtc-974	28	15	no	no	DET
ijtc-974	28	16	standard	standard	ADJ
ijtc-974	28	17	rules	rule	NOUN
ijtc-974	28	18	in	in	ADP
ijtc-974	28	19	making	make	VERB
ijtc-974	28	20	sustainability	sustainability	NOUN
ijtc-974	28	21	reporting	reporting	NOUN
ijtc-974	28	22	,	,	PUNCT
ijtc-974	28	23	but	but	CCONJ
ijtc-974	28	24	the	the	DET
ijtc-974	28	25	interest	interest	NOUN
ijtc-974	28	26	of	of	ADP
ijtc-974	28	27	companies	company	NOUN
ijtc-974	28	28	to	to	PART
ijtc-974	28	29	publish	publish	VERB
ijtc-974	28	30	sustainability	sustainability	NOUN
ijtc-974	28	31	reporting	reporting	NOUN
ijtc-974	28	32	has	have	AUX
ijtc-974	28	33	not	not	PART
ijtc-974	28	34	diminished	diminish	VERB
ijtc-974	28	35	.	.	PUNCT
ijtc-974	29	1	as	as	SCONJ
ijtc-974	29	2	the	the	DET
ijtc-974	29	3	benefits	benefit	NOUN
ijtc-974	29	4	of	of	ADP
ijtc-974	29	5	sustainability	sustainability	NOUN
ijtc-974	29	6	reporting	reporting	NOUN
ijtc-974	29	7	can	can	AUX
ijtc-974	29	8	increase	increase	VERB
ijtc-974	29	9	stakeholder	stakeholder	NOUN
ijtc-974	29	10	trust	trust	NOUN
ijtc-974	29	11	,	,	PUNCT
ijtc-974	29	12	companies	company	NOUN
ijtc-974	29	13	try	try	VERB
ijtc-974	29	14	to	to	PART
ijtc-974	29	15	provide	provide	VERB
ijtc-974	29	16	quality	quality	NOUN
ijtc-974	29	17	information	information	NOUN
ijtc-974	29	18	to	to	PART
ijtc-974	29	19	increase	increase	VERB
ijtc-974	29	20	firm	firm	ADJ
ijtc-974	29	21	value	value	NOUN
ijtc-974	29	22	(	(	PUNCT
ijtc-974	29	23	chen	chen	PROPN
ijtc-974	29	24	et	et	PROPN
ijtc-974	29	25	al	al	PROPN
ijtc-974	29	26	.	.	PROPN
ijtc-974	29	27	,	,	PUNCT
ijtc-974	29	28	2014	2014	NUM
ijtc-974	29	29	;	;	PUNCT
ijtc-974	29	30	fatchan	fatchan	PROPN
ijtc-974	29	31	&	&	CCONJ
ijtc-974	29	32	trisnawati	trisnawati	PROPN
ijtc-974	29	33	,	,	PUNCT
ijtc-974	29	34	2018	2018	NUM
ijtc-974	29	35	;	;	PUNCT
ijtc-974	29	36	jeon	jeon	PROPN
ijtc-974	29	37	et	et	PROPN
ijtc-974	29	38	al	al	PROPN
ijtc-974	29	39	.	.	PROPN
ijtc-974	29	40	,	,	PUNCT
ijtc-974	29	41	2022	2022	NUM
ijtc-974	29	42	)	)	PUNCT
ijtc-974	29	43	.	.	PUNCT
ijtc-974	30	1	therefore	therefore	ADV
ijtc-974	30	2	,	,	PUNCT
ijtc-974	30	3	assurance	assurance	NOUN
ijtc-974	30	4	from	from	ADP
ijtc-974	30	5	external	external	ADJ
ijtc-974	30	6	parties	party	NOUN
ijtc-974	30	7	or	or	CCONJ
ijtc-974	30	8	independent	independent	ADJ
ijtc-974	30	9	institutions	institution	NOUN
ijtc-974	30	10	in	in	ADP
ijtc-974	30	11	increasing	increase	VERB
ijtc-974	30	12	the	the	DET
ijtc-974	30	13	reliability	reliability	NOUN
ijtc-974	30	14	and	and	CCONJ
ijtc-974	30	15	credibility	credibility	NOUN
ijtc-974	30	16	of	of	ADP
ijtc-974	30	17	information	information	NOUN
ijtc-974	30	18	in	in	ADP
ijtc-974	30	19	sustainability	sustainability	NOUN
ijtc-974	30	20	reports	report	NOUN
ijtc-974	30	21	or	or	CCONJ
ijtc-974	30	22	known	know	VERB
ijtc-974	30	23	as	as	ADP
ijtc-974	30	24	external	external	ADJ
ijtc-974	30	25	assurance	assurance	NOUN
ijtc-974	30	26	is	be	AUX
ijtc-974	30	27	an	an	DET
ijtc-974	30	28	important	important	ADJ
ijtc-974	30	29	tool	tool	NOUN
ijtc-974	30	30	for	for	ADP
ijtc-974	30	31	companies	company	NOUN
ijtc-974	30	32	.	.	PUNCT
ijtc-974	31	1	to	to	PART
ijtc-974	31	2	increase	increase	VERB
ijtc-974	31	3	the	the	DET
ijtc-974	31	4	credibility	credibility	NOUN
ijtc-974	31	5	of	of	ADP
ijtc-974	31	6	sustainability	sustainability	NOUN
ijtc-974	31	7	reporting	reporting	NOUN
ijtc-974	31	8	,	,	PUNCT
ijtc-974	31	9	the	the	DET
ijtc-974	31	10	firm	firm	NOUN
ijtc-974	31	11	conducts	conduct	VERB
ijtc-974	31	12	external	external	ADJ
ijtc-974	31	13	assurance	assurance	NOUN
ijtc-974	31	14	on	on	ADP
ijtc-974	31	15	sustainability	sustainability	NOUN
ijtc-974	31	16	reporting	reporting	NOUN
ijtc-974	31	17	and	and	CCONJ
ijtc-974	31	18	improves	improve	VERB
ijtc-974	31	19	the	the	DET
ijtc-974	31	20	quality	quality	NOUN
ijtc-974	31	21	of	of	ADP
ijtc-974	31	22	information	information	NOUN
ijtc-974	31	23	which	which	PRON
ijtc-974	31	24	has	have	VERB
ijtc-974	31	25	an	an	DET
ijtc-974	31	26	impact	impact	NOUN
ijtc-974	31	27	on	on	ADP
ijtc-974	31	28	increasing	increase	VERB
ijtc-974	31	29	the	the	DET
ijtc-974	31	30	value	value	NOUN
ijtc-974	31	31	of	of	ADP
ijtc-974	31	32	the	the	DET
ijtc-974	31	33	firm	firm	NOUN
ijtc-974	31	34	.	.	PUNCT
ijtc-974	32	1	however	however	ADV
ijtc-974	32	2	,	,	PUNCT
ijtc-974	32	3	because	because	SCONJ
ijtc-974	32	4	external	external	ADJ
ijtc-974	32	5	assurance	assurance	NOUN
ijtc-974	32	6	in	in	ADP
ijtc-974	32	7	sustainability	sustainability	NOUN
ijtc-974	32	8	reports	report	NOUN
ijtc-974	32	9	are	be	AUX
ijtc-974	32	10	still	still	ADV
ijtc-974	32	11	voluntary	voluntary	ADJ
ijtc-974	32	12	,	,	PUNCT
ijtc-974	32	13	companies	company	NOUN
ijtc-974	32	14	consider	consider	VERB
ijtc-974	32	15	the	the	DET
ijtc-974	32	16	benefits	benefit	NOUN
ijtc-974	32	17	and	and	CCONJ
ijtc-974	32	18	costs	cost	NOUN
ijtc-974	32	19	of	of	ADP
ijtc-974	32	20	using	use	VERB
ijtc-974	32	21	external	external	ADJ
ijtc-974	32	22	assurance	assurance	NOUN
ijtc-974	32	23	as	as	ADP
ijtc-974	32	24	an	an	DET
ijtc-974	32	25	increase	increase	NOUN
ijtc-974	32	26	in	in	ADP
ijtc-974	32	27	the	the	DET
ijtc-974	32	28	quality	quality	NOUN
ijtc-974	32	29	of	of	ADP
ijtc-974	32	30	sustainability	sustainability	NOUN
ijtc-974	32	31	reporting	reporting	NOUN
ijtc-974	32	32	(	(	PUNCT
ijtc-974	32	33	rahmansyah	rahmansyah	PROPN
ijtc-974	32	34	&	&	CCONJ
ijtc-974	32	35	faisal	faisal	PROPN
ijtc-974	32	36	,	,	PUNCT
ijtc-974	32	37	2015	2015	NUM
ijtc-974	32	38	)	)	PUNCT
ijtc-974	32	39	.	.	PUNCT
ijtc-974	33	1	this	this	PRON
ijtc-974	33	2	is	be	AUX
ijtc-974	33	3	due	due	ADJ
ijtc-974	33	4	to	to	ADP
ijtc-974	33	5	the	the	DET
ijtc-974	33	6	cost	cost	NOUN
ijtc-974	33	7	incurred	incur	VERB
ijtc-974	33	8	to	to	PART
ijtc-974	33	9	conduct	conduct	VERB
ijtc-974	33	10	external	external	ADJ
ijtc-974	33	11	assurance	assurance	NOUN
ijtc-974	33	12	is	be	AUX
ijtc-974	33	13	quite	quite	ADV
ijtc-974	33	14	expensive	expensive	ADJ
ijtc-974	33	15	.	.	PUNCT
ijtc-974	34	1	therefore	therefore	ADV
ijtc-974	34	2	,	,	PUNCT
ijtc-974	34	3	this	this	DET
ijtc-974	34	4	study	study	NOUN
ijtc-974	34	5	presents	present	VERB
ijtc-974	34	6	external	external	ADJ
ijtc-974	34	7	assurance	assurance	NOUN
ijtc-974	34	8	as	as	ADP
ijtc-974	34	9	a	a	DET
ijtc-974	34	10	moderating	moderate	VERB
ijtc-974	34	11	variable	variable	NOUN
ijtc-974	34	12	to	to	PART
ijtc-974	34	13	determine	determine	VERB
ijtc-974	34	14	how	how	SCONJ
ijtc-974	34	15	the	the	DET
ijtc-974	34	16	existence	existence	NOUN
ijtc-974	34	17	of	of	ADP
ijtc-974	34	18	external	external	ADJ
ijtc-974	34	19	assurance	assurance	NOUN
ijtc-974	34	20	in	in	ADP
ijtc-974	34	21	moderating	moderate	VERB
ijtc-974	34	22	the	the	DET
ijtc-974	34	23	effect	effect	NOUN
ijtc-974	34	24	of	of	ADP
ijtc-974	34	25	sustainability	sustainability	NOUN
ijtc-974	34	26	reporting	report	VERB
ijtc-974	34	27	quality	quality	NOUN
ijtc-974	34	28	on	on	ADP
ijtc-974	34	29	firm	firm	ADJ
ijtc-974	34	30	value	value	NOUN
ijtc-974	34	31	as	as	ADP
ijtc-974	34	32	a	a	DET
ijtc-974	34	33	novelty	novelty	NOUN
ijtc-974	34	34	in	in	ADP
ijtc-974	34	35	this	this	DET
ijtc-974	34	36	study	study	NOUN
ijtc-974	34	37	.	.	PUNCT
ijtc-974	35	1	the	the	DET
ijtc-974	35	2	main	main	ADJ
ijtc-974	35	3	objective	objective	NOUN
ijtc-974	35	4	in	in	ADP
ijtc-974	35	5	this	this	DET
ijtc-974	35	6	study	study	NOUN
ijtc-974	35	7	is	be	AUX
ijtc-974	35	8	to	to	PART
ijtc-974	35	9	explain	explain	VERB
ijtc-974	35	10	the	the	DET
ijtc-974	35	11	effect	effect	NOUN
ijtc-974	35	12	of	of	ADP
ijtc-974	35	13	sustainability	sustainability	NOUN
ijtc-974	35	14	reporting	report	VERB
ijtc-974	35	15	quality	quality	NOUN
ijtc-974	35	16	on	on	ADP
ijtc-974	35	17	the	the	DET
ijtc-974	35	18	value	value	NOUN
ijtc-974	35	19	of	of	ADP
ijtc-974	35	20	companies	company	NOUN
ijtc-974	35	21	listed	list	VERB
ijtc-974	35	22	on	on	ADP
ijtc-974	35	23	the	the	DET
ijtc-974	35	24	indonesian	indonesian	ADJ
ijtc-974	35	25	stock	stock	PROPN
ijtc-974	35	26	exchange	exchange	PROPN
ijtc-974	35	27	.	.	PUNCT
ijtc-974	36	1	meanwhile	meanwhile	ADV
ijtc-974	36	2	,	,	PUNCT
ijtc-974	36	3	from	from	ADP
ijtc-974	36	4	a	a	DET
ijtc-974	36	5	theoretical	theoretical	ADJ
ijtc-974	36	6	perspective	perspective	NOUN
ijtc-974	36	7	,	,	PUNCT
ijtc-974	36	8	this	this	DET
ijtc-974	36	9	study	study	NOUN
ijtc-974	36	10	is	be	AUX
ijtc-974	36	11	expected	expect	VERB
ijtc-974	36	12	to	to	PART
ijtc-974	36	13	confirm	confirm	VERB
ijtc-974	36	14	the	the	DET
ijtc-974	36	15	signalling	signal	VERB
ijtc-974	36	16	,	,	PUNCT
ijtc-974	36	17	stakeholder	stakeholder	NOUN
ijtc-974	36	18	and	and	CCONJ
ijtc-974	36	19	legitimation	legitimation	NOUN
ijtc-974	36	20	theories	theory	NOUN
ijtc-974	36	21	that	that	SCONJ
ijtc-974	36	22	the	the	DET
ijtc-974	36	23	quality	quality	NOUN
ijtc-974	36	24	of	of	ADP
ijtc-974	36	25	sustainability	sustainability	NOUN
ijtc-974	36	26	reporting	reporting	NOUN
ijtc-974	36	27	is	be	AUX
ijtc-974	36	28	able	able	ADJ
ijtc-974	36	29	to	to	PART
ijtc-974	36	30	provide	provide	VERB
ijtc-974	36	31	positive	positive	ADJ
ijtc-974	36	32	signals	signal	NOUN
ijtc-974	36	33	to	to	ADP
ijtc-974	36	34	stakeholders	stakeholder	NOUN
ijtc-974	36	35	.	.	PUNCT
ijtc-974	37	1	practically	practically	ADV
ijtc-974	37	2	,	,	PUNCT
ijtc-974	37	3	the	the	DET
ijtc-974	37	4	research	research	NOUN
ijtc-974	37	5	is	be	AUX
ijtc-974	37	6	expected	expect	VERB
ijtc-974	37	7	to	to	PART
ijtc-974	37	8	help	help	VERB
ijtc-974	37	9	companies	company	NOUN
ijtc-974	37	10	in	in	ADP
ijtc-974	37	11	making	make	VERB
ijtc-974	37	12	policies	policy	NOUN
ijtc-974	37	13	for	for	ADP
ijtc-974	37	14	firm	firm	ADJ
ijtc-974	37	15	performance	performance	NOUN
ijtc-974	37	16	and	and	CCONJ
ijtc-974	37	17	be	be	AUX
ijtc-974	37	18	able	able	ADJ
ijtc-974	37	19	to	to	PART
ijtc-974	37	20	provide	provide	VERB
ijtc-974	37	21	new	new	ADJ
ijtc-974	37	22	information	information	NOUN
ijtc-974	37	23	for	for	ADP
ijtc-974	37	24	stakeholders	stakeholder	NOUN
ijtc-974	37	25	.	.	PUNCT
ijtc-974	38	1	as	as	ADV
ijtc-974	38	2	well	well	ADV
ijtc-974	38	3	as	as	ADP
ijtc-974	38	4	making	make	VERB
ijtc-974	38	5	this	this	DET
ijtc-974	38	6	research	research	NOUN
ijtc-974	38	7	a	a	DET
ijtc-974	38	8	research	research	NOUN
ijtc-974	38	9	reference	reference	NOUN
ijtc-974	38	10	for	for	ADP
ijtc-974	38	11	further	further	ADJ
ijtc-974	38	12	researchers	researcher	NOUN
ijtc-974	38	13	.	.	PUNCT
ijtc-974	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-974	39	2	the	the	DET
ijtc-974	39	3	role	role	NOUN
ijtc-974	39	4	of	of	ADP
ijtc-974	39	5	external	external	ADJ
ijtc-974	39	6	assurance	assurance	NOUN
ijtc-974	39	7	in	in	ADP
ijtc-974	39	8	moderating	moderate	VERB
ijtc-974	39	9	the	the	DET
ijtc-974	39	10	effect	effect	NOUN
ijtc-974	39	11	of	of	ADP
ijtc-974	39	12	sustainability	sustainability	NOUN
ijtc-974	39	13	reporting	report	VERB
ijtc-974	39	14	quality	quality	NOUN
ijtc-974	39	15	on	on	ADP
ijtc-974	39	16	firm	firm	ADJ
ijtc-974	39	17	value	value	NOUN
ijtc-974	39	18	anisa	anisa	NOUN
ijtc-974	39	19	and	and	CCONJ
ijtc-974	39	20	nikmah	nikmah	NOUN
ijtc-974	39	21	17	17	NUM
ijtc-974	39	22	|	|	ADV
ijtc-974	39	23	ilomata	ilomata	PROPN
ijtc-974	39	24	international	international	ADJ
ijtc-974	39	25	journal	journal	NOUN
ijtc-974	39	26	of	of	ADP
ijtc-974	39	27	tax	tax	PROPN
ijtc-974	39	28	&	&	CCONJ
ijtc-974	39	29	accounting	accounting	PROPN
ijtc-974	39	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	39	31	stakeholder	stakeholder	NOUN
ijtc-974	39	32	theory	theory	NOUN
ijtc-974	39	33	stakeholders	stakeholder	NOUN
ijtc-974	39	34	are	be	AUX
ijtc-974	39	35	groups	group	NOUN
ijtc-974	39	36	that	that	PRON
ijtc-974	39	37	have	have	VERB
ijtc-974	39	38	an	an	DET
ijtc-974	39	39	interest	interest	NOUN
ijtc-974	39	40	in	in	ADP
ijtc-974	39	41	a	a	DET
ijtc-974	39	42	firm	firm	NOUN
ijtc-974	39	43	's	's	PART
ijtc-974	39	44	business	business	NOUN
ijtc-974	39	45	activities	activity	NOUN
ijtc-974	39	46	,	,	PUNCT
ijtc-974	39	47	where	where	SCONJ
ijtc-974	39	48	the	the	DET
ijtc-974	39	49	relationship	relationship	NOUN
ijtc-974	39	50	between	between	ADP
ijtc-974	39	51	the	the	DET
ijtc-974	39	52	firm	firm	NOUN
ijtc-974	39	53	and	and	CCONJ
ijtc-974	39	54	stakeholders	stakeholder	NOUN
ijtc-974	39	55	is	be	AUX
ijtc-974	39	56	mutually	mutually	ADV
ijtc-974	39	57	influencing	influence	VERB
ijtc-974	39	58	(	(	PUNCT
ijtc-974	39	59	alfaiz	alfaiz	PROPN
ijtc-974	39	60	&	&	CCONJ
ijtc-974	39	61	aryati	aryati	PROPN
ijtc-974	39	62	,	,	PUNCT
ijtc-974	39	63	2019	2019	NUM
ijtc-974	39	64	)	)	PUNCT
ijtc-974	39	65	.	.	PUNCT
ijtc-974	40	1	in	in	ADP
ijtc-974	40	2	stakeholder	stakeholder	PROPN
ijtc-974	40	3	theory	theory	NOUN
ijtc-974	40	4	,	,	PUNCT
ijtc-974	40	5	the	the	DET
ijtc-974	40	6	sustainability	sustainability	NOUN
ijtc-974	40	7	of	of	ADP
ijtc-974	40	8	the	the	DET
ijtc-974	40	9	firm	firm	NOUN
ijtc-974	40	10	is	be	AUX
ijtc-974	40	11	determined	determine	VERB
ijtc-974	40	12	by	by	ADP
ijtc-974	40	13	stakeholders	stakeholder	NOUN
ijtc-974	40	14	,	,	PUNCT
ijtc-974	40	15	the	the	DET
ijtc-974	40	16	firm	firm	NOUN
ijtc-974	40	17	must	must	AUX
ijtc-974	40	18	prioritise	prioritise	VERB
ijtc-974	40	19	the	the	DET
ijtc-974	40	20	interests	interest	NOUN
ijtc-974	40	21	of	of	ADP
ijtc-974	40	22	management	management	NOUN
ijtc-974	40	23	and	and	CCONJ
ijtc-974	40	24	also	also	ADV
ijtc-974	40	25	the	the	DET
ijtc-974	40	26	interests	interest	NOUN
ijtc-974	40	27	of	of	ADP
ijtc-974	40	28	stakeholders	stakeholder	NOUN
ijtc-974	40	29	(	(	PUNCT
ijtc-974	40	30	sawitri	sawitri	PROPN
ijtc-974	40	31	&	&	CCONJ
ijtc-974	40	32	ardhiani	ardhiani	PROPN
ijtc-974	40	33	,	,	PUNCT
ijtc-974	40	34	2023	2023	NUM
ijtc-974	40	35	)	)	PUNCT
ijtc-974	40	36	.	.	PUNCT
ijtc-974	41	1	in	in	ADP
ijtc-974	41	2	other	other	ADJ
ijtc-974	41	3	words	word	NOUN
ijtc-974	41	4	,	,	PUNCT
ijtc-974	41	5	it	it	PRON
ijtc-974	41	6	is	be	AUX
ijtc-974	41	7	very	very	ADV
ijtc-974	41	8	important	important	ADJ
ijtc-974	41	9	for	for	SCONJ
ijtc-974	41	10	companies	company	NOUN
ijtc-974	41	11	to	to	PART
ijtc-974	41	12	establish	establish	VERB
ijtc-974	41	13	good	good	ADJ
ijtc-974	41	14	relationships	relationship	NOUN
ijtc-974	41	15	with	with	ADP
ijtc-974	41	16	stakeholders	stakeholder	NOUN
ijtc-974	41	17	,	,	PUNCT
ijtc-974	41	18	because	because	SCONJ
ijtc-974	41	19	stakeholders	stakeholder	NOUN
ijtc-974	41	20	are	be	AUX
ijtc-974	41	21	indirectly	indirectly	ADV
ijtc-974	41	22	responsible	responsible	ADJ
ijtc-974	41	23	for	for	ADP
ijtc-974	41	24	the	the	DET
ijtc-974	41	25	sustainability	sustainability	NOUN
ijtc-974	41	26	of	of	ADP
ijtc-974	41	27	the	the	DET
ijtc-974	41	28	firm	firm	NOUN
ijtc-974	41	29	.	.	PUNCT
ijtc-974	42	1	to	to	PART
ijtc-974	42	2	ensure	ensure	VERB
ijtc-974	42	3	the	the	DET
ijtc-974	42	4	sustainability	sustainability	NOUN
ijtc-974	42	5	of	of	ADP
ijtc-974	42	6	the	the	DET
ijtc-974	42	7	firm	firm	NOUN
ijtc-974	42	8	,	,	PUNCT
ijtc-974	42	9	the	the	DET
ijtc-974	42	10	firm	firm	NOUN
ijtc-974	42	11	can	can	AUX
ijtc-974	42	12	prepare	prepare	VERB
ijtc-974	42	13	sustainability	sustainability	NOUN
ijtc-974	42	14	reporting	reporting	NOUN
ijtc-974	42	15	.	.	PUNCT
ijtc-974	43	1	based	base	VERB
ijtc-974	43	2	on	on	ADP
ijtc-974	43	3	the	the	DET
ijtc-974	43	4	gri	gri	PROPN
ijtc-974	43	5	standard	standard	NOUN
ijtc-974	43	6	,	,	PUNCT
ijtc-974	43	7	sustainability	sustainability	NOUN
ijtc-974	43	8	reporting	reporting	NOUN
ijtc-974	43	9	contains	contain	VERB
ijtc-974	43	10	information	information	NOUN
ijtc-974	43	11	that	that	PRON
ijtc-974	43	12	includes	include	VERB
ijtc-974	43	13	the	the	DET
ijtc-974	43	14	achievement	achievement	NOUN
ijtc-974	43	15	of	of	ADP
ijtc-974	43	16	economic	economic	ADJ
ijtc-974	43	17	performance	performance	NOUN
ijtc-974	43	18	,	,	PUNCT
ijtc-974	43	19	social	social	ADJ
ijtc-974	43	20	performance	performance	NOUN
ijtc-974	43	21	,	,	PUNCT
ijtc-974	43	22	and	and	CCONJ
ijtc-974	43	23	environmental	environmental	ADJ
ijtc-974	43	24	performance	performance	NOUN
ijtc-974	43	25	of	of	ADP
ijtc-974	43	26	the	the	DET
ijtc-974	43	27	firm	firm	NOUN
ijtc-974	43	28	that	that	PRON
ijtc-974	43	29	can	can	AUX
ijtc-974	43	30	be	be	AUX
ijtc-974	43	31	accessed	access	VERB
ijtc-974	43	32	by	by	ADP
ijtc-974	43	33	all	all	DET
ijtc-974	43	34	parties	party	NOUN
ijtc-974	43	35	(	(	PUNCT
ijtc-974	43	36	transparent	transparent	ADJ
ijtc-974	43	37	)	)	PUNCT
ijtc-974	43	38	,	,	PUNCT
ijtc-974	43	39	so	so	SCONJ
ijtc-974	43	40	that	that	SCONJ
ijtc-974	43	41	the	the	DET
ijtc-974	43	42	firm	firm	NOUN
ijtc-974	43	43	can	can	AUX
ijtc-974	43	44	maintain	maintain	VERB
ijtc-974	43	45	good	good	ADJ
ijtc-974	43	46	relations	relation	NOUN
ijtc-974	43	47	with	with	ADP
ijtc-974	43	48	all	all	DET
ijtc-974	43	49	stakeholders	stakeholder	NOUN
ijtc-974	43	50	.	.	PUNCT
ijtc-974	44	1	legitimacy	legitimacy	NOUN
ijtc-974	44	2	theory	theory	NOUN
ijtc-974	44	3	legitimacy	legitimacy	NOUN
ijtc-974	44	4	theory	theory	NOUN
ijtc-974	44	5	focuses	focus	VERB
ijtc-974	44	6	on	on	ADP
ijtc-974	44	7	how	how	SCONJ
ijtc-974	44	8	companies	company	NOUN
ijtc-974	44	9	try	try	VERB
ijtc-974	44	10	to	to	PART
ijtc-974	44	11	maintain	maintain	VERB
ijtc-974	44	12	and	and	CCONJ
ijtc-974	44	13	obtain	obtain	VERB
ijtc-974	44	14	legitimacy	legitimacy	NOUN
ijtc-974	44	15	or	or	CCONJ
ijtc-974	44	16	support	support	NOUN
ijtc-974	44	17	from	from	ADP
ijtc-974	44	18	various	various	ADJ
ijtc-974	44	19	related	related	ADJ
ijtc-974	44	20	parties	party	NOUN
ijtc-974	44	21	.	.	PUNCT
ijtc-974	45	1	legitimacy	legitimacy	NOUN
ijtc-974	45	2	theory	theory	NOUN
ijtc-974	45	3	states	state	VERB
ijtc-974	45	4	that	that	SCONJ
ijtc-974	45	5	companies	company	NOUN
ijtc-974	45	6	have	have	VERB
ijtc-974	45	7	an	an	DET
ijtc-974	45	8	ongoing	ongoing	ADJ
ijtc-974	45	9	obligation	obligation	NOUN
ijtc-974	45	10	to	to	PART
ijtc-974	45	11	ensure	ensure	VERB
ijtc-974	45	12	that	that	SCONJ
ijtc-974	45	13	the	the	DET
ijtc-974	45	14	firm	firm	NOUN
ijtc-974	45	15	has	have	AUX
ijtc-974	45	16	operated	operate	VERB
ijtc-974	45	17	within	within	ADP
ijtc-974	45	18	social	social	ADJ
ijtc-974	45	19	norms	norm	NOUN
ijtc-974	45	20	and	and	CCONJ
ijtc-974	45	21	that	that	SCONJ
ijtc-974	45	22	the	the	DET
ijtc-974	45	23	firm	firm	NOUN
ijtc-974	45	24	's	's	PART
ijtc-974	45	25	actions	action	NOUN
ijtc-974	45	26	are	be	AUX
ijtc-974	45	27	acceptable	acceptable	ADJ
ijtc-974	45	28	to	to	ADP
ijtc-974	45	29	outsiders	outsider	NOUN
ijtc-974	45	30	(	(	PUNCT
ijtc-974	45	31	sawitri	sawitri	PROPN
ijtc-974	45	32	&	&	CCONJ
ijtc-974	45	33	ardhiani	ardhiani	PROPN
ijtc-974	45	34	,	,	PUNCT
ijtc-974	45	35	2023	2023	NUM
ijtc-974	45	36	)	)	PUNCT
ijtc-974	45	37	.	.	PUNCT
ijtc-974	46	1	if	if	SCONJ
ijtc-974	46	2	stakeholder	stakeholder	NOUN
ijtc-974	46	3	theory	theory	NOUN
ijtc-974	46	4	is	be	AUX
ijtc-974	46	5	the	the	DET
ijtc-974	46	6	motivation	motivation	NOUN
ijtc-974	46	7	for	for	ADP
ijtc-974	46	8	reporting	report	VERB
ijtc-974	46	9	accountability	accountability	NOUN
ijtc-974	46	10	to	to	ADP
ijtc-974	46	11	stakeholders	stakeholder	NOUN
ijtc-974	46	12	,	,	PUNCT
ijtc-974	46	13	then	then	ADV
ijtc-974	46	14	legitimacy	legitimacy	NOUN
ijtc-974	46	15	theory	theory	NOUN
ijtc-974	46	16	uses	use	VERB
ijtc-974	46	17	the	the	DET
ijtc-974	46	18	motivation	motivation	NOUN
ijtc-974	46	19	to	to	PART
ijtc-974	46	20	gain	gain	VERB
ijtc-974	46	21	endorsement	endorsement	NOUN
ijtc-974	46	22	from	from	ADP
ijtc-974	46	23	society	society	NOUN
ijtc-974	46	24	.	.	PUNCT
ijtc-974	47	1	sustainability	sustainability	NOUN
ijtc-974	47	2	reporting	reporting	NOUN
ijtc-974	47	3	displays	display	VERB
ijtc-974	47	4	a	a	DET
ijtc-974	47	5	variety	variety	NOUN
ijtc-974	47	6	of	of	ADP
ijtc-974	47	7	information	information	NOUN
ijtc-974	47	8	that	that	PRON
ijtc-974	47	9	is	be	AUX
ijtc-974	47	10	published	publish	VERB
ijtc-974	47	11	transparently	transparently	ADV
ijtc-974	47	12	and	and	CCONJ
ijtc-974	47	13	credibly	credibly	ADV
ijtc-974	47	14	,	,	PUNCT
ijtc-974	47	15	in	in	ADP
ijtc-974	47	16	this	this	DET
ijtc-974	47	17	case	case	NOUN
ijtc-974	47	18	the	the	DET
ijtc-974	47	19	firm	firm	NOUN
ijtc-974	47	20	can	can	AUX
ijtc-974	47	21	maintain	maintain	VERB
ijtc-974	47	22	its	its	PRON
ijtc-974	47	23	legitimacy	legitimacy	NOUN
ijtc-974	47	24	as	as	ADP
ijtc-974	47	25	a	a	DET
ijtc-974	47	26	form	form	NOUN
ijtc-974	47	27	of	of	ADP
ijtc-974	47	28	getting	get	VERB
ijtc-974	47	29	public	public	ADJ
ijtc-974	47	30	recognition	recognition	NOUN
ijtc-974	47	31	(	(	PUNCT
ijtc-974	47	32	alfaiz	alfaiz	PROPN
ijtc-974	47	33	&	&	CCONJ
ijtc-974	47	34	aryati	aryati	PROPN
ijtc-974	47	35	,	,	PUNCT
ijtc-974	47	36	2019	2019	NUM
ijtc-974	47	37	)	)	PUNCT
ijtc-974	47	38	.	.	PUNCT
ijtc-974	48	1	signaling	signal	VERB
ijtc-974	48	2	theory	theory	NOUN
ijtc-974	48	3	signal	signal	NOUN
ijtc-974	48	4	theory	theory	NOUN
ijtc-974	48	5	emphases	emphase	VERB
ijtc-974	48	6	the	the	DET
ijtc-974	48	7	importance	importance	NOUN
ijtc-974	48	8	of	of	ADP
ijtc-974	48	9	information	information	NOUN
ijtc-974	48	10	provided	provide	VERB
ijtc-974	48	11	by	by	ADP
ijtc-974	48	12	companies	company	NOUN
ijtc-974	48	13	in	in	ADP
ijtc-974	48	14	making	make	VERB
ijtc-974	48	15	investment	investment	NOUN
ijtc-974	48	16	decisions	decision	NOUN
ijtc-974	48	17	of	of	ADP
ijtc-974	48	18	parties	party	NOUN
ijtc-974	48	19	outside	outside	ADP
ijtc-974	48	20	the	the	DET
ijtc-974	48	21	firm	firm	NOUN
ijtc-974	48	22	(	(	PUNCT
ijtc-974	48	23	tulhasanah	tulhasanah	PROPN
ijtc-974	48	24	&	&	CCONJ
ijtc-974	48	25	nikmah	nikmah	PROPN
ijtc-974	48	26	,	,	PUNCT
ijtc-974	48	27	2017	2017	NUM
ijtc-974	48	28	)	)	PUNCT
ijtc-974	48	29	.	.	PUNCT
ijtc-974	49	1	(	(	PUNCT
ijtc-974	49	2	spencer	spencer	PROPN
ijtc-974	49	3	et	et	PROPN
ijtc-974	49	4	al	al	PROPN
ijtc-974	49	5	.	.	PROPN
ijtc-974	49	6	,	,	PUNCT
ijtc-974	49	7	2017	2017	NUM
ijtc-974	49	8	)	)	PUNCT
ijtc-974	49	9	explains	explain	VERB
ijtc-974	49	10	that	that	SCONJ
ijtc-974	49	11	the	the	DET
ijtc-974	49	12	owner	owner	NOUN
ijtc-974	49	13	of	of	ADP
ijtc-974	49	14	the	the	DET
ijtc-974	49	15	information	information	NOUN
ijtc-974	49	16	provides	provide	VERB
ijtc-974	49	17	a	a	DET
ijtc-974	49	18	signal	signal	NOUN
ijtc-974	49	19	or	or	CCONJ
ijtc-974	49	20	signal	signal	NOUN
ijtc-974	49	21	in	in	ADP
ijtc-974	49	22	the	the	DET
ijtc-974	49	23	form	form	NOUN
ijtc-974	49	24	of	of	ADP
ijtc-974	49	25	information	information	NOUN
ijtc-974	49	26	that	that	PRON
ijtc-974	49	27	reflects	reflect	VERB
ijtc-974	49	28	the	the	DET
ijtc-974	49	29	condition	condition	NOUN
ijtc-974	49	30	of	of	ADP
ijtc-974	49	31	a	a	DET
ijtc-974	49	32	firm	firm	NOUN
ijtc-974	49	33	.	.	PUNCT
ijtc-974	50	1	then	then	ADV
ijtc-974	50	2	the	the	DET
ijtc-974	50	3	information	information	NOUN
ijtc-974	50	4	is	be	AUX
ijtc-974	50	5	interpreted	interpret	VERB
ijtc-974	50	6	and	and	CCONJ
ijtc-974	50	7	analyzed	analyze	VERB
ijtc-974	50	8	by	by	ADP
ijtc-974	50	9	stakeholders	stakeholder	NOUN
ijtc-974	50	10	to	to	PART
ijtc-974	50	11	determine	determine	VERB
ijtc-974	50	12	whether	whether	SCONJ
ijtc-974	50	13	the	the	DET
ijtc-974	50	14	information	information	NOUN
ijtc-974	50	15	provided	provide	VERB
ijtc-974	50	16	by	by	ADP
ijtc-974	50	17	the	the	DET
ijtc-974	50	18	firm	firm	NOUN
ijtc-974	50	19	is	be	AUX
ijtc-974	50	20	a	a	DET
ijtc-974	50	21	positive	positive	ADJ
ijtc-974	50	22	signal	signal	NOUN
ijtc-974	50	23	(	(	PUNCT
ijtc-974	50	24	good	good	ADJ
ijtc-974	50	25	news	news	NOUN
ijtc-974	50	26	)	)	PUNCT
ijtc-974	50	27	or	or	CCONJ
ijtc-974	50	28	a	a	DET
ijtc-974	50	29	negative	negative	ADJ
ijtc-974	50	30	signal	signal	NOUN
ijtc-974	50	31	(	(	PUNCT
ijtc-974	50	32	bad	bad	ADJ
ijtc-974	50	33	news	news	NOUN
ijtc-974	50	34	)	)	PUNCT
ijtc-974	50	35	(	(	PUNCT
ijtc-974	50	36	jogiyanto	jogiyanto	PROPN
ijtc-974	50	37	,	,	PUNCT
ijtc-974	50	38	2010	2010	NUM
ijtc-974	50	39	)	)	PUNCT
ijtc-974	50	40	.	.	PUNCT
ijtc-974	51	1	compiling	compile	VERB
ijtc-974	51	2	a	a	DET
ijtc-974	51	3	sustainability	sustainability	NOUN
ijtc-974	51	4	report	report	NOUN
ijtc-974	51	5	is	be	AUX
ijtc-974	51	6	the	the	DET
ijtc-974	51	7	right	right	ADJ
ijtc-974	51	8	management	management	NOUN
ijtc-974	51	9	for	for	SCONJ
ijtc-974	51	10	companies	company	NOUN
ijtc-974	51	11	to	to	PART
ijtc-974	51	12	signal	signal	VERB
ijtc-974	51	13	to	to	ADP
ijtc-974	51	14	stakeholders	stakeholder	NOUN
ijtc-974	51	15	.	.	PUNCT
ijtc-974	52	1	information	information	NOUN
ijtc-974	52	2	disclosed	disclose	VERB
ijtc-974	52	3	in	in	ADP
ijtc-974	52	4	sustainability	sustainability	NOUN
ijtc-974	52	5	reporting	reporting	NOUN
ijtc-974	52	6	can	can	AUX
ijtc-974	52	7	improve	improve	VERB
ijtc-974	52	8	the	the	DET
ijtc-974	52	9	relationship	relationship	NOUN
ijtc-974	52	10	between	between	ADP
ijtc-974	52	11	companies	company	NOUN
ijtc-974	52	12	and	and	CCONJ
ijtc-974	52	13	stakeholders	stakeholder	NOUN
ijtc-974	52	14	,	,	PUNCT
ijtc-974	52	15	with	with	ADP
ijtc-974	52	16	a	a	DET
ijtc-974	52	17	strong	strong	ADJ
ijtc-974	52	18	relationship	relationship	NOUN
ijtc-974	52	19	,	,	PUNCT
ijtc-974	52	20	investors	investor	NOUN
ijtc-974	52	21	will	will	AUX
ijtc-974	52	22	give	give	VERB
ijtc-974	52	23	positive	positive	ADJ
ijtc-974	52	24	signals	signal	NOUN
ijtc-974	52	25	and	and	CCONJ
ijtc-974	52	26	vice	vice	NOUN
ijtc-974	52	27	versa	versa	ADV
ijtc-974	52	28	(	(	PUNCT
ijtc-974	52	29	rukmiyati	rukmiyati	PROPN
ijtc-974	52	30	et	et	PROPN
ijtc-974	52	31	al	al	PROPN
ijtc-974	52	32	.	.	PROPN
ijtc-974	52	33	,	,	PUNCT
ijtc-974	52	34	2023	2023	NUM
ijtc-974	52	35	)	)	PUNCT
ijtc-974	52	36	.	.	PUNCT
ijtc-974	53	1	the	the	DET
ijtc-974	53	2	existence	existence	NOUN
ijtc-974	53	3	of	of	ADP
ijtc-974	53	4	positive	positive	ADJ
ijtc-974	53	5	signals	signal	NOUN
ijtc-974	53	6	by	by	ADP
ijtc-974	53	7	investors	investor	NOUN
ijtc-974	53	8	and	and	CCONJ
ijtc-974	53	9	their	their	PRON
ijtc-974	53	10	ability	ability	NOUN
ijtc-974	53	11	to	to	PART
ijtc-974	53	12	distinguish	distinguish	VERB
ijtc-974	53	13	between	between	ADP
ijtc-974	53	14	high	high	ADJ
ijtc-974	53	15	-	-	PUNCT
ijtc-974	53	16	quality	quality	NOUN
ijtc-974	53	17	companies	company	NOUN
ijtc-974	53	18	and	and	CCONJ
ijtc-974	53	19	low	low	ADJ
ijtc-974	53	20	-	-	PUNCT
ijtc-974	53	21	quality	quality	NOUN
ijtc-974	53	22	companies	company	NOUN
ijtc-974	53	23	will	will	AUX
ijtc-974	53	24	result	result	VERB
ijtc-974	53	25	in	in	ADP
ijtc-974	53	26	higher	high	ADJ
ijtc-974	53	27	stock	stock	NOUN
ijtc-974	53	28	prices	price	NOUN
ijtc-974	53	29	and	and	CCONJ
ijtc-974	53	30	higher	high	ADJ
ijtc-974	53	31	firm	firm	ADJ
ijtc-974	53	32	value	value	NOUN
ijtc-974	53	33	.	.	PUNCT
ijtc-974	54	1	conversely	conversely	ADV
ijtc-974	54	2	,	,	PUNCT
ijtc-974	54	3	the	the	DET
ijtc-974	54	4	existence	existence	NOUN
ijtc-974	54	5	of	of	ADP
ijtc-974	54	6	negative	negative	ADJ
ijtc-974	54	7	signals	signal	NOUN
ijtc-974	54	8	from	from	ADP
ijtc-974	54	9	investors	investor	NOUN
ijtc-974	54	10	means	mean	VERB
ijtc-974	54	11	that	that	SCONJ
ijtc-974	54	12	there	there	PRON
ijtc-974	54	13	is	be	VERB
ijtc-974	54	14	less	less	ADJ
ijtc-974	54	15	interest	interest	NOUN
ijtc-974	54	16	in	in	ADP
ijtc-974	54	17	making	make	VERB
ijtc-974	54	18	investments	investment	NOUN
ijtc-974	54	19	,	,	PUNCT
ijtc-974	54	20	which	which	PRON
ijtc-974	54	21	ultimately	ultimately	ADV
ijtc-974	54	22	causes	cause	VERB
ijtc-974	54	23	the	the	DET
ijtc-974	54	24	firm	firm	NOUN
ijtc-974	54	25	's	's	PART
ijtc-974	54	26	value	value	NOUN
ijtc-974	54	27	to	to	PART
ijtc-974	54	28	decline	decline	VERB
ijtc-974	54	29	.	.	PUNCT
ijtc-974	55	1	sustainability	sustainability	NOUN
ijtc-974	55	2	reporting	report	VERB
ijtc-974	55	3	quality	quality	NOUN
ijtc-974	55	4	sustainability	sustainability	NOUN
ijtc-974	55	5	reporting	reporting	NOUN
ijtc-974	55	6	is	be	AUX
ijtc-974	55	7	defined	define	VERB
ijtc-974	55	8	as	as	ADP
ijtc-974	55	9	a	a	DET
ijtc-974	55	10	process	process	NOUN
ijtc-974	55	11	that	that	PRON
ijtc-974	55	12	helps	help	VERB
ijtc-974	55	13	businesses	business	NOUN
ijtc-974	55	14	set	set	VERB
ijtc-974	55	15	goals	goal	NOUN
ijtc-974	55	16	,	,	PUNCT
ijtc-974	55	17	measure	measure	NOUN
ijtc-974	55	18	performance	performance	NOUN
ijtc-974	55	19	,	,	PUNCT
ijtc-974	55	20	and	and	CCONJ
ijtc-974	55	21	manage	manage	VERB
ijtc-974	55	22	change	change	NOUN
ijtc-974	55	23	towards	towards	ADP
ijtc-974	55	24	a	a	DET
ijtc-974	55	25	sustainable	sustainable	ADJ
ijtc-974	55	26	global	global	ADJ
ijtc-974	55	27	economy	economy	NOUN
ijtc-974	55	28	(	(	PUNCT
ijtc-974	55	29	fuadah	fuadah	PROPN
ijtc-974	55	30	et	et	PROPN
ijtc-974	55	31	al	al	PROPN
ijtc-974	55	32	.	.	PROPN
ijtc-974	55	33	,	,	PUNCT
ijtc-974	55	34	2018	2018	NUM
ijtc-974	55	35	)	)	PUNCT
ijtc-974	55	36	.	.	PUNCT
ijtc-974	56	1	companies	company	NOUN
ijtc-974	56	2	combine	combine	VERB
ijtc-974	56	3	long	long	ADJ
ijtc-974	56	4	-	-	PUNCT
ijtc-974	56	5	term	term	NOUN
ijtc-974	56	6	financial	financial	ADJ
ijtc-974	56	7	goals	goal	NOUN
ijtc-974	56	8	with	with	ADP
ijtc-974	56	9	efforts	effort	NOUN
ijtc-974	56	10	to	to	PART
ijtc-974	56	11	protect	protect	VERB
ijtc-974	56	12	the	the	DET
ijtc-974	56	13	environment	environment	NOUN
ijtc-974	56	14	and	and	CCONJ
ijtc-974	56	15	uphold	uphold	VERB
ijtc-974	56	16	social	social	ADJ
ijtc-974	56	17	responsibility	responsibility	NOUN
ijtc-974	56	18	in	in	ADP
ijtc-974	56	19	operations	operation	NOUN
ijtc-974	56	20	.	.	PUNCT
ijtc-974	57	1	sustainability	sustainability	NOUN
ijtc-974	57	2	reporting	reporting	NOUN
ijtc-974	57	3	has	have	AUX
ijtc-974	57	4	been	be	AUX
ijtc-974	57	5	responded	respond	VERB
ijtc-974	57	6	globally	globally	ADV
ijtc-974	57	7	by	by	ADP
ijtc-974	57	8	business	business	NOUN
ijtc-974	57	9	companies	company	NOUN
ijtc-974	57	10	to	to	PART
ijtc-974	57	11	become	become	VERB
ijtc-974	57	12	a	a	DET
ijtc-974	57	13	lure	lure	NOUN
ijtc-974	57	14	to	to	PART
ijtc-974	57	15	attract	attract	VERB
ijtc-974	57	16	investors	investor	NOUN
ijtc-974	57	17	and	and	CCONJ
ijtc-974	57	18	maintain	maintain	VERB
ijtc-974	57	19	firm	firm	ADJ
ijtc-974	57	20	legitimacy	legitimacy	NOUN
ijtc-974	57	21	.	.	PUNCT
ijtc-974	58	1	based	base	VERB
ijtc-974	58	2	on	on	ADP
ijtc-974	58	3	signalling	signal	VERB
ijtc-974	58	4	theory	theory	NOUN
ijtc-974	58	5	,	,	PUNCT
ijtc-974	58	6	companies	company	NOUN
ijtc-974	58	7	try	try	VERB
ijtc-974	58	8	to	to	PART
ijtc-974	58	9	give	give	VERB
ijtc-974	58	10	positive	positive	ADJ
ijtc-974	58	11	signals	signal	NOUN
ijtc-974	58	12	to	to	ADP
ijtc-974	58	13	stakeholders	stakeholder	NOUN
ijtc-974	58	14	to	to	PART
ijtc-974	58	15	increase	increase	VERB
ijtc-974	58	16	stakeholder	stakeholder	NOUN
ijtc-974	58	17	confidence	confidence	NOUN
ijtc-974	58	18	in	in	ADP
ijtc-974	58	19	the	the	DET
ijtc-974	58	20	firm	firm	NOUN
ijtc-974	58	21	.	.	PUNCT
ijtc-974	59	1	stakeholders	stakeholder	NOUN
ijtc-974	59	2	will	will	AUX
ijtc-974	59	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-974	59	4	the	the	DET
ijtc-974	59	5	role	role	NOUN
ijtc-974	59	6	of	of	ADP
ijtc-974	59	7	external	external	ADJ
ijtc-974	59	8	assurance	assurance	NOUN
ijtc-974	59	9	in	in	ADP
ijtc-974	59	10	moderating	moderate	VERB
ijtc-974	59	11	the	the	DET
ijtc-974	59	12	effect	effect	NOUN
ijtc-974	59	13	of	of	ADP
ijtc-974	59	14	sustainability	sustainability	NOUN
ijtc-974	59	15	reporting	report	VERB
ijtc-974	59	16	quality	quality	NOUN
ijtc-974	59	17	on	on	ADP
ijtc-974	59	18	firm	firm	ADJ
ijtc-974	59	19	value	value	NOUN
ijtc-974	59	20	anisa	anisa	NOUN
ijtc-974	59	21	and	and	CCONJ
ijtc-974	59	22	nikmah	nikmah	NOUN
ijtc-974	59	23	18	18	NUM
ijtc-974	59	24	|	|	CCONJ
ijtc-974	59	25	ilomata	ilomata	PROPN
ijtc-974	59	26	international	international	ADJ
ijtc-974	59	27	journal	journal	NOUN
ijtc-974	59	28	of	of	ADP
ijtc-974	59	29	tax	tax	PROPN
ijtc-974	59	30	&	&	CCONJ
ijtc-974	59	31	accounting	accounting	PROPN
ijtc-974	59	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	59	33	assume	assume	VERB
ijtc-974	59	34	that	that	SCONJ
ijtc-974	59	35	the	the	DET
ijtc-974	59	36	quality	quality	NOUN
ijtc-974	59	37	of	of	ADP
ijtc-974	59	38	the	the	DET
ijtc-974	59	39	firm	firm	NOUN
ijtc-974	59	40	will	will	AUX
ijtc-974	59	41	be	be	AUX
ijtc-974	59	42	low	low	ADJ
ijtc-974	59	43	if	if	SCONJ
ijtc-974	59	44	the	the	DET
ijtc-974	59	45	disclosure	disclosure	NOUN
ijtc-974	59	46	is	be	AUX
ijtc-974	59	47	absent	absent	ADJ
ijtc-974	59	48	or	or	CCONJ
ijtc-974	59	49	low	low	ADJ
ijtc-974	59	50	(	(	PUNCT
ijtc-974	59	51	razak	razak	NOUN
ijtc-974	59	52	et	et	PROPN
ijtc-974	59	53	al	al	PROPN
ijtc-974	59	54	.	.	PROPN
ijtc-974	59	55	,	,	PUNCT
ijtc-974	59	56	2022	2022	NUM
ijtc-974	59	57	)	)	PUNCT
ijtc-974	59	58	.	.	PUNCT
ijtc-974	60	1	therefore	therefore	ADV
ijtc-974	60	2	,	,	PUNCT
ijtc-974	60	3	the	the	DET
ijtc-974	60	4	firm	firm	NOUN
ijtc-974	60	5	will	will	AUX
ijtc-974	60	6	maintain	maintain	VERB
ijtc-974	60	7	the	the	DET
ijtc-974	60	8	sustainability	sustainability	NOUN
ijtc-974	60	9	reporting	report	VERB
ijtc-974	60	10	quality	quality	NOUN
ijtc-974	60	11	by	by	ADP
ijtc-974	60	12	disclosing	disclose	VERB
ijtc-974	60	13	all	all	DET
ijtc-974	60	14	aspects	aspect	NOUN
ijtc-974	60	15	of	of	ADP
ijtc-974	60	16	firm	firm	ADJ
ijtc-974	60	17	performance	performance	NOUN
ijtc-974	60	18	based	base	VERB
ijtc-974	60	19	on	on	ADP
ijtc-974	60	20	the	the	DET
ijtc-974	60	21	standards	standard	NOUN
ijtc-974	60	22	promoted	promote	VERB
ijtc-974	60	23	by	by	ADP
ijtc-974	60	24	gri	gri	PROPN
ijtc-974	60	25	,	,	PUNCT
ijtc-974	60	26	namely	namely	ADV
ijtc-974	60	27	aspects	aspect	NOUN
ijtc-974	60	28	of	of	ADP
ijtc-974	60	29	economic	economic	ADJ
ijtc-974	60	30	performance	performance	NOUN
ijtc-974	60	31	,	,	PUNCT
ijtc-974	60	32	environment	environment	NOUN
ijtc-974	60	33	,	,	PUNCT
ijtc-974	60	34	human	human	ADJ
ijtc-974	60	35	rights	right	NOUN
ijtc-974	60	36	,	,	PUNCT
ijtc-974	60	37	social	social	ADJ
ijtc-974	60	38	,	,	PUNCT
ijtc-974	60	39	product	product	NOUN
ijtc-974	60	40	responsibility	responsibility	NOUN
ijtc-974	60	41	,	,	PUNCT
ijtc-974	60	42	and	and	CCONJ
ijtc-974	60	43	labor	labor	NOUN
ijtc-974	60	44	and	and	CCONJ
ijtc-974	60	45	decent	decent	ADJ
ijtc-974	60	46	work	work	NOUN
ijtc-974	60	47	(	(	PUNCT
ijtc-974	60	48	fuadah	fuadah	PROPN
ijtc-974	60	49	et	et	PROPN
ijtc-974	60	50	al	al	PROPN
ijtc-974	60	51	.	.	PROPN
ijtc-974	60	52	,	,	PUNCT
ijtc-974	60	53	2018	2018	NUM
ijtc-974	60	54	)	)	PUNCT
ijtc-974	60	55	.	.	PUNCT
ijtc-974	61	1	with	with	ADP
ijtc-974	61	2	the	the	DET
ijtc-974	61	3	suitability	suitability	NOUN
ijtc-974	61	4	of	of	ADP
ijtc-974	61	5	corporate	corporate	ADJ
ijtc-974	61	6	sustainability	sustainability	NOUN
ijtc-974	61	7	reporting	report	VERB
ijtc-974	61	8	with	with	ADP
ijtc-974	61	9	gri	gri	PROPN
ijtc-974	61	10	standards	standard	NOUN
ijtc-974	61	11	,	,	PUNCT
ijtc-974	61	12	the	the	DET
ijtc-974	61	13	information	information	NOUN
ijtc-974	61	14	submitted	submit	VERB
ijtc-974	61	15	will	will	AUX
ijtc-974	61	16	be	be	AUX
ijtc-974	61	17	of	of	ADP
ijtc-974	61	18	higher	high	ADJ
ijtc-974	61	19	quality	quality	NOUN
ijtc-974	61	20	.	.	PUNCT
ijtc-974	62	1	(	(	PUNCT
ijtc-974	62	2	dara	dara	NOUN
ijtc-974	62	3	,	,	PUNCT
ijtc-974	62	4	2022	2022	NUM
ijtc-974	62	5	)	)	PUNCT
ijtc-974	62	6	reveals	reveal	VERB
ijtc-974	62	7	that	that	SCONJ
ijtc-974	62	8	the	the	DET
ijtc-974	62	9	quality	quality	NOUN
ijtc-974	62	10	of	of	ADP
ijtc-974	62	11	sustainability	sustainability	NOUN
ijtc-974	62	12	reporting	reporting	NOUN
ijtc-974	62	13	is	be	AUX
ijtc-974	62	14	based	base	VERB
ijtc-974	62	15	on	on	ADP
ijtc-974	62	16	how	how	SCONJ
ijtc-974	62	17	extensive	extensive	ADJ
ijtc-974	62	18	the	the	DET
ijtc-974	62	19	information	information	NOUN
ijtc-974	62	20	in	in	ADP
ijtc-974	62	21	sustainability	sustainability	NOUN
ijtc-974	62	22	reporting	reporting	NOUN
ijtc-974	62	23	is	be	AUX
ijtc-974	62	24	disclosed	disclose	VERB
ijtc-974	62	25	by	by	ADP
ijtc-974	62	26	the	the	DET
ijtc-974	62	27	firm	firm	NOUN
ijtc-974	62	28	.	.	PUNCT
ijtc-974	63	1	firm	firm	ADJ
ijtc-974	63	2	value	value	NOUN
ijtc-974	63	3	firm	firm	NOUN
ijtc-974	63	4	value	value	NOUN
ijtc-974	63	5	is	be	AUX
ijtc-974	63	6	the	the	DET
ijtc-974	63	7	value	value	NOUN
ijtc-974	63	8	created	create	VERB
ijtc-974	63	9	by	by	ADP
ijtc-974	63	10	investors	investor	NOUN
ijtc-974	63	11	,	,	PUNCT
ijtc-974	63	12	namely	namely	ADV
ijtc-974	63	13	the	the	DET
ijtc-974	63	14	assessment	assessment	NOUN
ijtc-974	63	15	of	of	ADP
ijtc-974	63	16	the	the	DET
ijtc-974	63	17	quality	quality	NOUN
ijtc-974	63	18	of	of	ADP
ijtc-974	63	19	the	the	DET
ijtc-974	63	20	firm	firm	NOUN
ijtc-974	63	21	's	's	PART
ijtc-974	63	22	performance	performance	NOUN
ijtc-974	63	23	,	,	PUNCT
ijtc-974	63	24	especially	especially	ADV
ijtc-974	63	25	as	as	SCONJ
ijtc-974	63	26	reflected	reflect	VERB
ijtc-974	63	27	in	in	ADP
ijtc-974	63	28	the	the	DET
ijtc-974	63	29	firm	firm	NOUN
ijtc-974	63	30	's	's	PART
ijtc-974	63	31	share	share	NOUN
ijtc-974	63	32	price	price	NOUN
ijtc-974	63	33	or	or	CCONJ
ijtc-974	63	34	the	the	DET
ijtc-974	63	35	price	price	NOUN
ijtc-974	63	36	that	that	PRON
ijtc-974	63	37	potential	potential	ADJ
ijtc-974	63	38	buyers	buyer	NOUN
ijtc-974	63	39	are	be	AUX
ijtc-974	63	40	willing	willing	ADJ
ijtc-974	63	41	to	to	PART
ijtc-974	63	42	pay	pay	VERB
ijtc-974	63	43	if	if	SCONJ
ijtc-974	63	44	the	the	DET
ijtc-974	63	45	firm	firm	NOUN
ijtc-974	63	46	is	be	AUX
ijtc-974	63	47	sold	sell	VERB
ijtc-974	63	48	(	(	PUNCT
ijtc-974	63	49	novelia	novelia	PROPN
ijtc-974	63	50	et	et	PROPN
ijtc-974	63	51	al	al	PROPN
ijtc-974	63	52	.	.	PROPN
ijtc-974	63	53	,	,	PUNCT
ijtc-974	63	54	2020	2020	NUM
ijtc-974	63	55	)	)	PUNCT
ijtc-974	63	56	.	.	PUNCT
ijtc-974	64	1	according	accord	VERB
ijtc-974	64	2	to	to	ADP
ijtc-974	64	3	(	(	PUNCT
ijtc-974	64	4	wibowo	wibowo	NOUN
ijtc-974	64	5	,	,	PUNCT
ijtc-974	64	6	2020	2020	NUM
ijtc-974	64	7	)	)	PUNCT
ijtc-974	64	8	,	,	PUNCT
ijtc-974	64	9	firm	firm	ADJ
ijtc-974	64	10	value	value	NOUN
ijtc-974	64	11	can	can	AUX
ijtc-974	64	12	be	be	AUX
ijtc-974	64	13	reflected	reflect	VERB
ijtc-974	64	14	in	in	ADP
ijtc-974	64	15	firm	firm	ADJ
ijtc-974	64	16	performance	performance	NOUN
ijtc-974	64	17	,	,	PUNCT
ijtc-974	64	18	which	which	PRON
ijtc-974	64	19	can	can	AUX
ijtc-974	64	20	be	be	AUX
ijtc-974	64	21	assessed	assess	VERB
ijtc-974	64	22	through	through	ADP
ijtc-974	64	23	two	two	NUM
ijtc-974	64	24	main	main	ADJ
ijtc-974	64	25	aspects	aspect	NOUN
ijtc-974	64	26	,	,	PUNCT
ijtc-974	64	27	namely	namely	ADV
ijtc-974	64	28	financial	financial	ADJ
ijtc-974	64	29	statement	statement	NOUN
ijtc-974	64	30	analysis	analysis	NOUN
ijtc-974	64	31	using	use	VERB
ijtc-974	64	32	financial	financial	ADJ
ijtc-974	64	33	ratios	ratio	NOUN
ijtc-974	64	34	,	,	PUNCT
ijtc-974	64	35	and	and	CCONJ
ijtc-974	64	36	changes	change	NOUN
ijtc-974	64	37	in	in	ADP
ijtc-974	64	38	stock	stock	NOUN
ijtc-974	64	39	prices	price	NOUN
ijtc-974	64	40	.	.	PUNCT
ijtc-974	65	1	the	the	DET
ijtc-974	65	2	stock	stock	NOUN
ijtc-974	65	3	price	price	NOUN
ijtc-974	65	4	generally	generally	ADV
ijtc-974	65	5	illustrates	illustrate	VERB
ijtc-974	65	6	the	the	DET
ijtc-974	65	7	value	value	NOUN
ijtc-974	65	8	of	of	ADP
ijtc-974	65	9	the	the	DET
ijtc-974	65	10	firm	firm	NOUN
ijtc-974	65	11	because	because	SCONJ
ijtc-974	65	12	the	the	DET
ijtc-974	65	13	stock	stock	NOUN
ijtc-974	65	14	price	price	NOUN
ijtc-974	65	15	can	can	AUX
ijtc-974	65	16	describe	describe	VERB
ijtc-974	65	17	the	the	DET
ijtc-974	65	18	prosperity	prosperity	NOUN
ijtc-974	65	19	of	of	ADP
ijtc-974	65	20	shareholders	shareholder	NOUN
ijtc-974	65	21	(	(	PUNCT
ijtc-974	65	22	damayanthi	damayanthi	ADJ
ijtc-974	65	23	,	,	PUNCT
ijtc-974	65	24	2019	2019	NUM
ijtc-974	65	25	)	)	PUNCT
ijtc-974	65	26	.	.	PUNCT
ijtc-974	66	1	when	when	SCONJ
ijtc-974	66	2	the	the	DET
ijtc-974	66	3	stock	stock	NOUN
ijtc-974	66	4	price	price	NOUN
ijtc-974	66	5	in	in	ADP
ijtc-974	66	6	the	the	DET
ijtc-974	66	7	market	market	NOUN
ijtc-974	66	8	is	be	AUX
ijtc-974	66	9	high	high	ADJ
ijtc-974	66	10	,	,	PUNCT
ijtc-974	66	11	it	it	PRON
ijtc-974	66	12	will	will	AUX
ijtc-974	66	13	increase	increase	VERB
ijtc-974	66	14	firm	firm	ADJ
ijtc-974	66	15	value	value	NOUN
ijtc-974	66	16	and	and	CCONJ
ijtc-974	66	17	shareholder	shareholder	NOUN
ijtc-974	66	18	prosperity	prosperity	NOUN
ijtc-974	66	19	and	and	CCONJ
ijtc-974	66	20	vice	vice	ADV
ijtc-974	66	21	versa	versa	ADV
ijtc-974	66	22	(	(	PUNCT
ijtc-974	66	23	sari	sari	NOUN
ijtc-974	66	24	&	&	CCONJ
ijtc-974	66	25	wahidahwati	wahidahwati	NOUN
ijtc-974	66	26	,	,	PUNCT
ijtc-974	66	27	2021	2021	NUM
ijtc-974	66	28	)	)	PUNCT
ijtc-974	66	29	.	.	PUNCT
ijtc-974	67	1	external	external	ADJ
ijtc-974	67	2	assurance	assurance	NOUN
ijtc-974	67	3	external	external	ADJ
ijtc-974	67	4	assurance	assurance	NOUN
ijtc-974	67	5	refers	refer	VERB
ijtc-974	67	6	to	to	ADP
ijtc-974	67	7	a	a	DET
ijtc-974	67	8	process	process	NOUN
ijtc-974	67	9	or	or	CCONJ
ijtc-974	67	10	action	action	NOUN
ijtc-974	67	11	that	that	PRON
ijtc-974	67	12	involves	involve	VERB
ijtc-974	67	13	an	an	DET
ijtc-974	67	14	external	external	ADJ
ijtc-974	67	15	party	party	NOUN
ijtc-974	67	16	or	or	CCONJ
ijtc-974	67	17	an	an	DET
ijtc-974	67	18	independent	independent	ADJ
ijtc-974	67	19	third	third	ADJ
ijtc-974	67	20	party	party	NOUN
ijtc-974	67	21	to	to	PART
ijtc-974	67	22	provide	provide	VERB
ijtc-974	67	23	assurance	assurance	NOUN
ijtc-974	67	24	,	,	PUNCT
ijtc-974	67	25	assessment	assessment	NOUN
ijtc-974	67	26	,	,	PUNCT
ijtc-974	67	27	or	or	CCONJ
ijtc-974	67	28	verification	verification	NOUN
ijtc-974	67	29	of	of	ADP
ijtc-974	67	30	information	information	NOUN
ijtc-974	67	31	or	or	CCONJ
ijtc-974	67	32	statements	statement	NOUN
ijtc-974	67	33	provided	provide	VERB
ijtc-974	67	34	by	by	ADP
ijtc-974	67	35	another	another	DET
ijtc-974	67	36	party	party	NOUN
ijtc-974	67	37	.	.	PUNCT
ijtc-974	68	1	in	in	ADP
ijtc-974	68	2	this	this	DET
ijtc-974	68	3	study	study	NOUN
ijtc-974	68	4	,	,	PUNCT
ijtc-974	68	5	external	external	ADJ
ijtc-974	68	6	assurance	assurance	NOUN
ijtc-974	68	7	is	be	AUX
ijtc-974	68	8	proxies	proxy	NOUN
ijtc-974	68	9	by	by	ADP
ijtc-974	68	10	external	external	ADJ
ijtc-974	68	11	assurance	assurance	NOUN
ijtc-974	68	12	in	in	ADP
ijtc-974	68	13	the	the	DET
ijtc-974	68	14	company	company	NOUN
ijtc-974	68	15	's	's	PART
ijtc-974	68	16	sustainability	sustainability	NOUN
ijtc-974	68	17	report	report	NOUN
ijtc-974	68	18	.	.	PUNCT
ijtc-974	69	1	external	external	ADJ
ijtc-974	69	2	assurance	assurance	NOUN
ijtc-974	69	3	is	be	AUX
ijtc-974	69	4	a	a	DET
ijtc-974	69	5	service	service	NOUN
ijtc-974	69	6	that	that	PRON
ijtc-974	69	7	aims	aim	VERB
ijtc-974	69	8	to	to	PART
ijtc-974	69	9	improve	improve	VERB
ijtc-974	69	10	the	the	DET
ijtc-974	69	11	quality	quality	NOUN
ijtc-974	69	12	of	of	ADP
ijtc-974	69	13	reports	report	NOUN
ijtc-974	69	14	,	,	PUNCT
ijtc-974	69	15	especially	especially	ADV
ijtc-974	69	16	in	in	ADP
ijtc-974	69	17	corporate	corporate	ADJ
ijtc-974	69	18	sustainability	sustainability	NOUN
ijtc-974	69	19	reports	report	NOUN
ijtc-974	69	20	.	.	PUNCT
ijtc-974	70	1	according	accord	VERB
ijtc-974	70	2	to	to	ADP
ijtc-974	70	3	(	(	PUNCT
ijtc-974	70	4	sugioko	sugioko	PROPN
ijtc-974	70	5	,	,	PUNCT
ijtc-974	70	6	2019	2019	NUM
ijtc-974	70	7	)	)	PUNCT
ijtc-974	70	8	,	,	PUNCT
ijtc-974	70	9	companies	company	NOUN
ijtc-974	70	10	choose	choose	VERB
ijtc-974	70	11	to	to	PART
ijtc-974	70	12	use	use	VERB
ijtc-974	70	13	external	external	ADJ
ijtc-974	70	14	assurance	assurance	NOUN
ijtc-974	70	15	services	service	NOUN
ijtc-974	70	16	by	by	ADP
ijtc-974	70	17	considering	consider	VERB
ijtc-974	70	18	the	the	DET
ijtc-974	70	19	benefits	benefit	NOUN
ijtc-974	70	20	,	,	PUNCT
ijtc-974	70	21	which	which	PRON
ijtc-974	70	22	include	include	VERB
ijtc-974	70	23	improving	improve	VERB
ijtc-974	70	24	the	the	DET
ijtc-974	70	25	quality	quality	NOUN
ijtc-974	70	26	of	of	ADP
ijtc-974	70	27	information	information	NOUN
ijtc-974	70	28	submitted	submit	VERB
ijtc-974	70	29	in	in	ADP
ijtc-974	70	30	the	the	DET
ijtc-974	70	31	report	report	NOUN
ijtc-974	70	32	and	and	CCONJ
ijtc-974	70	33	also	also	ADV
ijtc-974	70	34	increasing	increase	VERB
ijtc-974	70	35	the	the	DET
ijtc-974	70	36	company	company	NOUN
ijtc-974	70	37	's	's	PART
ijtc-974	70	38	reputation	reputation	NOUN
ijtc-974	70	39	in	in	ADP
ijtc-974	70	40	line	line	NOUN
ijtc-974	70	41	with	with	ADP
ijtc-974	70	42	legitimacy	legitimacy	NOUN
ijtc-974	70	43	theory	theory	NOUN
ijtc-974	70	44	,	,	PUNCT
ijtc-974	70	45	where	where	SCONJ
ijtc-974	70	46	companies	company	NOUN
ijtc-974	70	47	can	can	AUX
ijtc-974	70	48	get	get	VERB
ijtc-974	70	49	a	a	DET
ijtc-974	70	50	positive	positive	ADJ
ijtc-974	70	51	image	image	NOUN
ijtc-974	70	52	in	in	ADP
ijtc-974	70	53	the	the	DET
ijtc-974	70	54	eyes	eye	NOUN
ijtc-974	70	55	of	of	ADP
ijtc-974	70	56	the	the	DET
ijtc-974	70	57	public	public	NOUN
ijtc-974	70	58	as	as	ADP
ijtc-974	70	59	a	a	DET
ijtc-974	70	60	result	result	NOUN
ijtc-974	70	61	of	of	ADP
ijtc-974	70	62	implementing	implement	VERB
ijtc-974	70	63	corporate	corporate	ADJ
ijtc-974	70	64	social	social	ADJ
ijtc-974	70	65	responsibility	responsibility	NOUN
ijtc-974	70	66	.	.	PUNCT
ijtc-974	71	1	the	the	DET
ijtc-974	71	2	effect	effect	NOUN
ijtc-974	71	3	of	of	ADP
ijtc-974	71	4	sustainability	sustainability	NOUN
ijtc-974	71	5	reporting	report	VERB
ijtc-974	71	6	quality	quality	NOUN
ijtc-974	71	7	on	on	ADP
ijtc-974	71	8	firm	firm	ADJ
ijtc-974	71	9	value	value	NOUN
ijtc-974	71	10	in	in	ADP
ijtc-974	71	11	running	run	VERB
ijtc-974	71	12	its	its	PRON
ijtc-974	71	13	business	business	NOUN
ijtc-974	71	14	,	,	PUNCT
ijtc-974	71	15	the	the	DET
ijtc-974	71	16	company	company	NOUN
ijtc-974	71	17	aims	aim	VERB
ijtc-974	71	18	to	to	PART
ijtc-974	71	19	increase	increase	VERB
ijtc-974	71	20	firm	firm	ADJ
ijtc-974	71	21	value	value	NOUN
ijtc-974	71	22	.	.	PUNCT
ijtc-974	72	1	firm	firm	ADJ
ijtc-974	72	2	value	value	NOUN
ijtc-974	72	3	is	be	AUX
ijtc-974	72	4	defined	define	VERB
ijtc-974	72	5	as	as	ADP
ijtc-974	72	6	the	the	DET
ijtc-974	72	7	price	price	NOUN
ijtc-974	72	8	the	the	DET
ijtc-974	72	9	company	company	NOUN
ijtc-974	72	10	receives	receive	VERB
ijtc-974	72	11	when	when	SCONJ
ijtc-974	72	12	one	one	NUM
ijtc-974	72	13	day	day	NOUN
ijtc-974	72	14	the	the	DET
ijtc-974	72	15	company	company	NOUN
ijtc-974	72	16	is	be	AUX
ijtc-974	72	17	sold	sell	VERB
ijtc-974	72	18	(	(	PUNCT
ijtc-974	72	19	noviani	noviani	INTJ
ijtc-974	72	20	et	et	PROPN
ijtc-974	72	21	al	al	PROPN
ijtc-974	72	22	.	.	PROPN
ijtc-974	72	23	,	,	PUNCT
ijtc-974	72	24	2019	2019	NUM
ijtc-974	72	25	)	)	PUNCT
ijtc-974	72	26	.	.	PUNCT
ijtc-974	73	1	companies	company	NOUN
ijtc-974	73	2	can	can	AUX
ijtc-974	73	3	publish	publish	VERB
ijtc-974	73	4	sustainability	sustainability	NOUN
ijtc-974	73	5	reporting	reporting	NOUN
ijtc-974	73	6	as	as	ADP
ijtc-974	73	7	additional	additional	ADJ
ijtc-974	73	8	information	information	NOUN
ijtc-974	73	9	to	to	PART
ijtc-974	73	10	increase	increase	VERB
ijtc-974	73	11	firm	firm	ADJ
ijtc-974	73	12	value	value	NOUN
ijtc-974	73	13	as	as	SCONJ
ijtc-974	73	14	the	the	DET
ijtc-974	73	15	benefit	benefit	NOUN
ijtc-974	73	16	of	of	ADP
ijtc-974	73	17	sustainability	sustainability	NOUN
ijtc-974	73	18	reporting	reporting	NOUN
ijtc-974	73	19	is	be	AUX
ijtc-974	73	20	to	to	PART
ijtc-974	73	21	maintain	maintain	VERB
ijtc-974	73	22	a	a	DET
ijtc-974	73	23	good	good	ADJ
ijtc-974	73	24	relationship	relationship	NOUN
ijtc-974	73	25	with	with	ADP
ijtc-974	73	26	stakeholders	stakeholder	NOUN
ijtc-974	73	27	.	.	PUNCT
ijtc-974	74	1	therefore	therefore	ADV
ijtc-974	74	2	,	,	PUNCT
ijtc-974	74	3	companies	company	NOUN
ijtc-974	74	4	must	must	AUX
ijtc-974	74	5	disclose	disclose	VERB
ijtc-974	74	6	all	all	DET
ijtc-974	74	7	aspects	aspect	NOUN
ijtc-974	74	8	of	of	ADP
ijtc-974	74	9	the	the	DET
ijtc-974	74	10	work	work	NOUN
ijtc-974	74	11	in	in	ADP
ijtc-974	74	12	sustainability	sustainability	NOUN
ijtc-974	74	13	reporting	reporting	NOUN
ijtc-974	74	14	based	base	VERB
ijtc-974	74	15	on	on	ADP
ijtc-974	74	16	the	the	DET
ijtc-974	74	17	gri	gri	PROPN
ijtc-974	74	18	standard	standard	NOUN
ijtc-974	74	19	.	.	PUNCT
ijtc-974	75	1	by	by	ADP
ijtc-974	75	2	disclosing	disclose	VERB
ijtc-974	75	3	information	information	NOUN
ijtc-974	75	4	related	relate	VERB
ijtc-974	75	5	to	to	ADP
ijtc-974	75	6	the	the	DET
ijtc-974	75	7	economy	economy	NOUN
ijtc-974	75	8	,	,	PUNCT
ijtc-974	75	9	environment	environment	NOUN
ijtc-974	75	10	and	and	CCONJ
ijtc-974	75	11	society	society	NOUN
ijtc-974	75	12	,	,	PUNCT
ijtc-974	75	13	the	the	DET
ijtc-974	75	14	company	company	NOUN
ijtc-974	75	15	's	's	PART
ijtc-974	75	16	value	value	NOUN
ijtc-974	75	17	will	will	AUX
ijtc-974	75	18	be	be	AUX
ijtc-974	75	19	guaranteed	guarantee	VERB
ijtc-974	75	20	to	to	PART
ijtc-974	75	21	grow	grow	VERB
ijtc-974	75	22	sustainably	sustainably	ADV
ijtc-974	75	23	.	.	PUNCT
ijtc-974	76	1	the	the	DET
ijtc-974	76	2	more	more	ADJ
ijtc-974	76	3	items	item	NOUN
ijtc-974	76	4	disclosed	disclose	VERB
ijtc-974	76	5	by	by	ADP
ijtc-974	76	6	the	the	DET
ijtc-974	76	7	company	company	NOUN
ijtc-974	76	8	,	,	PUNCT
ijtc-974	76	9	the	the	PRON
ijtc-974	76	10	higher	high	ADJ
ijtc-974	76	11	the	the	DET
ijtc-974	76	12	quality	quality	NOUN
ijtc-974	76	13	of	of	ADP
ijtc-974	76	14	the	the	DET
ijtc-974	76	15	company	company	NOUN
ijtc-974	76	16	's	's	PART
ijtc-974	76	17	sustainability	sustainability	NOUN
ijtc-974	76	18	reporting	reporting	NOUN
ijtc-974	76	19	.	.	PUNCT
ijtc-974	77	1	when	when	SCONJ
ijtc-974	77	2	the	the	DET
ijtc-974	77	3	sustainability	sustainability	NOUN
ijtc-974	77	4	report	report	NOUN
ijtc-974	77	5	submitted	submit	VERB
ijtc-974	77	6	is	be	AUX
ijtc-974	77	7	of	of	ADP
ijtc-974	77	8	high	high	ADJ
ijtc-974	77	9	quality	quality	NOUN
ijtc-974	77	10	,	,	PUNCT
ijtc-974	77	11	it	it	PRON
ijtc-974	77	12	will	will	AUX
ijtc-974	77	13	increase	increase	VERB
ijtc-974	77	14	the	the	DET
ijtc-974	77	15	attractiveness	attractiveness	NOUN
ijtc-974	77	16	of	of	ADP
ijtc-974	77	17	stakeholders	stakeholder	NOUN
ijtc-974	77	18	,	,	PUNCT
ijtc-974	77	19	especially	especially	ADV
ijtc-974	77	20	investors	investor	NOUN
ijtc-974	77	21	who	who	PRON
ijtc-974	77	22	want	want	VERB
ijtc-974	77	23	to	to	PART
ijtc-974	77	24	invest	invest	VERB
ijtc-974	77	25	in	in	ADP
ijtc-974	77	26	the	the	DET
ijtc-974	77	27	company	company	NOUN
ijtc-974	77	28	.	.	PUNCT
ijtc-974	78	1	the	the	DET
ijtc-974	78	2	quality	quality	NOUN
ijtc-974	78	3	of	of	ADP
ijtc-974	78	4	sustainability	sustainability	NOUN
ijtc-974	78	5	reporting	reporting	NOUN
ijtc-974	78	6	will	will	AUX
ijtc-974	78	7	increase	increase	VERB
ijtc-974	78	8	the	the	DET
ijtc-974	78	9	value	value	NOUN
ijtc-974	78	10	of	of	ADP
ijtc-974	78	11	the	the	DET
ijtc-974	78	12	company	company	NOUN
ijtc-974	78	13	when	when	SCONJ
ijtc-974	78	14	investors	investor	NOUN
ijtc-974	78	15	invest	invest	VERB
ijtc-974	78	16	in	in	ADP
ijtc-974	78	17	the	the	DET
ijtc-974	78	18	company	company	NOUN
ijtc-974	78	19	,	,	PUNCT
ijtc-974	78	20	this	this	PRON
ijtc-974	78	21	can	can	AUX
ijtc-974	78	22	be	be	AUX
ijtc-974	78	23	seen	see	VERB
ijtc-974	78	24	from	from	ADP
ijtc-974	78	25	the	the	DET
ijtc-974	78	26	stock	stock	NOUN
ijtc-974	78	27	price	price	NOUN
ijtc-974	78	28	and	and	CCONJ
ijtc-974	78	29	company	company	NOUN
ijtc-974	78	30	profits	profit	NOUN
ijtc-974	78	31	(	(	PUNCT
ijtc-974	78	32	gunawan	gunawan	PROPN
ijtc-974	78	33	&	&	CCONJ
ijtc-974	78	34	mayangsari	mayangsari	NOUN
ijtc-974	78	35	,	,	PUNCT
ijtc-974	78	36	2015	2015	NUM
ijtc-974	78	37	)	)	PUNCT
ijtc-974	78	38	.	.	PUNCT
ijtc-974	79	1	thus	thus	ADV
ijtc-974	79	2	,	,	PUNCT
ijtc-974	79	3	companies	company	NOUN
ijtc-974	79	4	must	must	AUX
ijtc-974	79	5	maintain	maintain	VERB
ijtc-974	79	6	good	good	ADJ
ijtc-974	79	7	relationships	relationship	NOUN
ijtc-974	79	8	and	and	CCONJ
ijtc-974	79	9	convince	convince	VERB
ijtc-974	79	10	investors	investor	NOUN
ijtc-974	79	11	to	to	PART
ijtc-974	79	12	invest	invest	VERB
ijtc-974	79	13	in	in	ADP
ijtc-974	79	14	their	their	PRON
ijtc-974	79	15	companies	company	NOUN
ijtc-974	79	16	(	(	PUNCT
ijtc-974	79	17	sugioko	sugioko	NOUN
ijtc-974	79	18	,	,	PUNCT
ijtc-974	79	19	2019	2019	NUM
ijtc-974	79	20	)	)	PUNCT
ijtc-974	79	21	.	.	PUNCT
ijtc-974	80	1	firm	firm	ADJ
ijtc-974	80	2	value	value	NOUN
ijtc-974	80	3	has	have	VERB
ijtc-974	80	4	a	a	DET
ijtc-974	80	5	very	very	ADV
ijtc-974	80	6	important	important	ADJ
ijtc-974	80	7	role	role	NOUN
ijtc-974	80	8	because	because	SCONJ
ijtc-974	80	9	increasing	increase	VERB
ijtc-974	80	10	firm	firm	ADJ
ijtc-974	80	11	value	value	NOUN
ijtc-974	80	12	often	often	ADV
ijtc-974	80	13	goes	go	VERB
ijtc-974	80	14	hand	hand	NOUN
ijtc-974	80	15	in	in	ADP
ijtc-974	80	16	hand	hand	NOUN
ijtc-974	80	17	with	with	ADP
ijtc-974	80	18	greater	great	ADJ
ijtc-974	80	19	profits	profit	NOUN
ijtc-974	80	20	for	for	ADP
ijtc-974	80	21	shareholders	shareholder	NOUN
ijtc-974	80	22	.	.	PUNCT
ijtc-974	81	1	therefore	therefore	ADV
ijtc-974	81	2	,	,	PUNCT
ijtc-974	81	3	this	this	DET
ijtc-974	81	4	study	study	NOUN
ijtc-974	81	5	hypotheses	hypothese	VERB
ijtc-974	81	6	that	that	SCONJ
ijtc-974	81	7	:	:	PUNCT
ijtc-974	81	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-974	81	9	the	the	DET
ijtc-974	81	10	role	role	NOUN
ijtc-974	81	11	of	of	ADP
ijtc-974	81	12	external	external	ADJ
ijtc-974	81	13	assurance	assurance	NOUN
ijtc-974	81	14	in	in	ADP
ijtc-974	81	15	moderating	moderate	VERB
ijtc-974	81	16	the	the	DET
ijtc-974	81	17	effect	effect	NOUN
ijtc-974	81	18	of	of	ADP
ijtc-974	81	19	sustainability	sustainability	NOUN
ijtc-974	81	20	reporting	report	VERB
ijtc-974	81	21	quality	quality	NOUN
ijtc-974	81	22	on	on	ADP
ijtc-974	81	23	firm	firm	ADJ
ijtc-974	81	24	value	value	NOUN
ijtc-974	81	25	anisa	anisa	NOUN
ijtc-974	81	26	and	and	CCONJ
ijtc-974	81	27	nikmah	nikmah	NOUN
ijtc-974	81	28	19	19	NUM
ijtc-974	81	29	|	|	ADV
ijtc-974	81	30	ilomata	ilomata	PROPN
ijtc-974	81	31	international	international	ADJ
ijtc-974	81	32	journal	journal	NOUN
ijtc-974	81	33	of	of	ADP
ijtc-974	81	34	tax	tax	PROPN
ijtc-974	81	35	&	&	CCONJ
ijtc-974	81	36	accounting	account	VERB
ijtc-974	81	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	81	38	h1	h1	PROPN
ijtc-974	81	39	:	:	PUNCT
ijtc-974	81	40	the	the	DET
ijtc-974	81	41	sustainability	sustainability	NOUN
ijtc-974	81	42	reporting	report	VERB
ijtc-974	81	43	quality	quality	NOUN
ijtc-974	81	44	has	have	VERB
ijtc-974	81	45	a	a	DET
ijtc-974	81	46	positive	positive	ADJ
ijtc-974	81	47	effect	effect	NOUN
ijtc-974	81	48	on	on	ADP
ijtc-974	81	49	firm	firm	ADJ
ijtc-974	81	50	value	value	NOUN
ijtc-974	81	51	.	.	PUNCT
ijtc-974	82	1	the	the	DET
ijtc-974	82	2	role	role	NOUN
ijtc-974	82	3	of	of	ADP
ijtc-974	82	4	external	external	ADJ
ijtc-974	82	5	assurance	assurance	NOUN
ijtc-974	82	6	in	in	ADP
ijtc-974	82	7	moderating	moderate	VERB
ijtc-974	82	8	the	the	DET
ijtc-974	82	9	effect	effect	NOUN
ijtc-974	82	10	of	of	ADP
ijtc-974	82	11	sustainability	sustainability	NOUN
ijtc-974	82	12	reporting	report	VERB
ijtc-974	82	13	quality	quality	NOUN
ijtc-974	82	14	on	on	ADP
ijtc-974	82	15	firm	firm	ADJ
ijtc-974	82	16	value	value	NOUN
ijtc-974	82	17	(	(	PUNCT
ijtc-974	82	18	market	market	NOUN
ijtc-974	82	19	reactions	reaction	NOUN
ijtc-974	82	20	to	to	ADP
ijtc-974	82	21	the	the	DET
ijtc-974	82	22	first	first	ADJ
ijtc-974	82	23	-	-	PUNCT
ijtc-974	82	24	time	time	NOUN
ijtc-974	82	25	issuance	issuance	NOUN
ijtc-974	82	26	of	of	ADP
ijtc-974	82	27	corporate	corporate	ADJ
ijtc-974	82	28	sustainability	sustainability	NOUN
ijtc-974	82	29	reports	report	NOUN
ijtc-974	82	30	:	:	PUNCT
ijtc-974	82	31	evidence	evidence	NOUN
ijtc-974	82	32	that	that	SCONJ
ijtc-974	82	33	quality	quality	NOUN
ijtc-974	82	34	matters	matter	NOUN
ijtc-974	82	35	,	,	PUNCT
ijtc-974	82	36	2010	2010	NUM
ijtc-974	82	37	)	)	PUNCT
ijtc-974	82	38	found	find	VERB
ijtc-974	82	39	that	that	SCONJ
ijtc-974	82	40	companies	company	NOUN
ijtc-974	82	41	with	with	ADP
ijtc-974	82	42	a	a	DET
ijtc-974	82	43	high	high	ADJ
ijtc-974	82	44	level	level	NOUN
ijtc-974	82	45	of	of	ADP
ijtc-974	82	46	sustainability	sustainability	NOUN
ijtc-974	82	47	reporting	reporting	NOUN
ijtc-974	82	48	disclosure	disclosure	NOUN
ijtc-974	82	49	quality	quality	NOUN
ijtc-974	82	50	have	have	VERB
ijtc-974	82	51	a	a	DET
ijtc-974	82	52	more	more	ADV
ijtc-974	82	53	positive	positive	ADJ
ijtc-974	82	54	market	market	NOUN
ijtc-974	82	55	reaction	reaction	NOUN
ijtc-974	82	56	than	than	ADP
ijtc-974	82	57	low	low	ADJ
ijtc-974	82	58	disclosure	disclosure	NOUN
ijtc-974	82	59	quality	quality	NOUN
ijtc-974	82	60	.	.	PUNCT
ijtc-974	83	1	companies	company	NOUN
ijtc-974	83	2	use	use	VERB
ijtc-974	83	3	sustainability	sustainability	NOUN
ijtc-974	83	4	reporting	reporting	NOUN
ijtc-974	83	5	improving	improve	VERB
ijtc-974	83	6	the	the	DET
ijtc-974	83	7	company	company	NOUN
ijtc-974	83	8	's	's	PART
ijtc-974	83	9	reputation	reputation	NOUN
ijtc-974	83	10	which	which	PRON
ijtc-974	83	11	has	have	VERB
ijtc-974	83	12	an	an	DET
ijtc-974	83	13	impact	impact	NOUN
ijtc-974	83	14	on	on	ADP
ijtc-974	83	15	increasing	increase	VERB
ijtc-974	83	16	the	the	DET
ijtc-974	83	17	company	company	NOUN
ijtc-974	83	18	's	's	PART
ijtc-974	83	19	value	value	NOUN
ijtc-974	83	20	.	.	PUNCT
ijtc-974	84	1	however	however	ADV
ijtc-974	84	2	,	,	PUNCT
ijtc-974	84	3	an	an	DET
ijtc-974	84	4	assessment	assessment	NOUN
ijtc-974	84	5	conducted	conduct	VERB
ijtc-974	84	6	by	by	ADP
ijtc-974	84	7	(	(	PUNCT
ijtc-974	84	8	sari	sari	NOUN
ijtc-974	84	9	&	&	CCONJ
ijtc-974	84	10	wahidahwati	wahidahwati	NOUN
ijtc-974	84	11	,	,	PUNCT
ijtc-974	84	12	2021	2021	NUM
ijtc-974	84	13	)	)	PUNCT
ijtc-974	84	14	concluded	conclude	VERB
ijtc-974	84	15	that	that	SCONJ
ijtc-974	84	16	sustainability	sustainability	NOUN
ijtc-974	84	17	reports	report	NOUN
ijtc-974	84	18	have	have	VERB
ijtc-974	84	19	no	no	DET
ijtc-974	84	20	effect	effect	NOUN
ijtc-974	84	21	on	on	ADP
ijtc-974	84	22	firm	firm	ADJ
ijtc-974	84	23	value	value	NOUN
ijtc-974	84	24	.	.	PUNCT
ijtc-974	85	1	the	the	DET
ijtc-974	85	2	two	two	NUM
ijtc-974	85	3	studies	study	NOUN
ijtc-974	85	4	get	get	VERB
ijtc-974	85	5	different	different	ADJ
ijtc-974	85	6	results	result	NOUN
ijtc-974	85	7	,	,	PUNCT
ijtc-974	85	8	so	so	SCONJ
ijtc-974	85	9	there	there	PRON
ijtc-974	85	10	are	be	VERB
ijtc-974	85	11	other	other	ADJ
ijtc-974	85	12	factors	factor	NOUN
ijtc-974	85	13	that	that	PRON
ijtc-974	85	14	may	may	AUX
ijtc-974	85	15	affect	affect	VERB
ijtc-974	85	16	the	the	DET
ijtc-974	85	17	relationship	relationship	NOUN
ijtc-974	85	18	between	between	ADP
ijtc-974	85	19	sustainability	sustainability	NOUN
ijtc-974	85	20	reporting	reporting	NOUN
ijtc-974	85	21	and	and	CCONJ
ijtc-974	85	22	firm	firm	ADJ
ijtc-974	85	23	value	value	NOUN
ijtc-974	85	24	,	,	PUNCT
ijtc-974	85	25	namely	namely	ADV
ijtc-974	85	26	external	external	ADJ
ijtc-974	85	27	assurance	assurance	NOUN
ijtc-974	85	28	.	.	PUNCT
ijtc-974	86	1	the	the	DET
ijtc-974	86	2	existence	existence	NOUN
ijtc-974	86	3	of	of	ADP
ijtc-974	86	4	external	external	ADJ
ijtc-974	86	5	assurance	assurance	NOUN
ijtc-974	86	6	can	can	AUX
ijtc-974	86	7	increase	increase	VERB
ijtc-974	86	8	trust	trust	NOUN
ijtc-974	86	9	in	in	ADP
ijtc-974	86	10	the	the	DET
ijtc-974	86	11	information	information	NOUN
ijtc-974	86	12	submitted	submit	VERB
ijtc-974	86	13	by	by	ADP
ijtc-974	86	14	the	the	DET
ijtc-974	86	15	company	company	NOUN
ijtc-974	86	16	to	to	ADP
ijtc-974	86	17	the	the	DET
ijtc-974	86	18	public	public	NOUN
ijtc-974	86	19	to	to	PART
ijtc-974	86	20	reduce	reduce	VERB
ijtc-974	86	21	asymmetric	asymmetric	ADJ
ijtc-974	86	22	information	information	NOUN
ijtc-974	86	23	.	.	PUNCT
ijtc-974	87	1	users	user	NOUN
ijtc-974	87	2	of	of	ADP
ijtc-974	87	3	financial	financial	ADJ
ijtc-974	87	4	statements	statement	NOUN
ijtc-974	87	5	become	become	VERB
ijtc-974	87	6	more	more	ADV
ijtc-974	87	7	confident	confident	ADJ
ijtc-974	87	8	in	in	ADP
ijtc-974	87	9	the	the	DET
ijtc-974	87	10	quality	quality	NOUN
ijtc-974	87	11	of	of	ADP
ijtc-974	87	12	sustainability	sustainability	NOUN
ijtc-974	87	13	reporting	reporting	NOUN
ijtc-974	87	14	which	which	PRON
ijtc-974	87	15	has	have	VERB
ijtc-974	87	16	an	an	DET
ijtc-974	87	17	impact	impact	NOUN
ijtc-974	87	18	on	on	ADP
ijtc-974	87	19	increasing	increase	VERB
ijtc-974	87	20	company	company	NOUN
ijtc-974	87	21	value	value	NOUN
ijtc-974	87	22	.	.	PUNCT
ijtc-974	88	1	based	base	VERB
ijtc-974	88	2	on	on	ADP
ijtc-974	88	3	this	this	DET
ijtc-974	88	4	description	description	NOUN
ijtc-974	88	5	,	,	PUNCT
ijtc-974	88	6	the	the	DET
ijtc-974	88	7	proposed	propose	VERB
ijtc-974	88	8	hypothesis	hypothesis	NOUN
ijtc-974	88	9	is	be	AUX
ijtc-974	88	10	as	as	SCONJ
ijtc-974	88	11	follows	follow	VERB
ijtc-974	88	12	:	:	PUNCT
ijtc-974	88	13	h2	h2	NOUN
ijtc-974	88	14	:	:	PUNCT
ijtc-974	88	15	external	external	ADJ
ijtc-974	88	16	assurance	assurance	NOUN
ijtc-974	88	17	moderates	moderate	VERB
ijtc-974	88	18	the	the	DET
ijtc-974	88	19	effect	effect	NOUN
ijtc-974	88	20	of	of	ADP
ijtc-974	88	21	sustainability	sustainability	NOUN
ijtc-974	88	22	reporting	report	VERB
ijtc-974	88	23	quality	quality	NOUN
ijtc-974	88	24	on	on	ADP
ijtc-974	88	25	firm	firm	ADJ
ijtc-974	88	26	value	value	NOUN
ijtc-974	88	27	.	.	PUNCT
ijtc-974	89	1	research	research	NOUN
ijtc-974	89	2	framework	framework	NOUN
ijtc-974	89	3	method	method	NOUN
ijtc-974	89	4	research	research	NOUN
ijtc-974	89	5	model	model	NOUN
ijtc-974	89	6	and	and	CCONJ
ijtc-974	89	7	design	design	NOUN
ijtc-974	89	8	this	this	DET
ijtc-974	89	9	study	study	NOUN
ijtc-974	89	10	uses	use	VERB
ijtc-974	89	11	a	a	DET
ijtc-974	89	12	quantitative	quantitative	ADJ
ijtc-974	89	13	descriptive	descriptive	ADJ
ijtc-974	89	14	approach	approach	NOUN
ijtc-974	89	15	with	with	ADP
ijtc-974	89	16	a	a	DET
ijtc-974	89	17	causality	causality	NOUN
ijtc-974	89	18	design	design	NOUN
ijtc-974	89	19	to	to	PART
ijtc-974	89	20	explain	explain	VERB
ijtc-974	89	21	the	the	DET
ijtc-974	89	22	causal	causal	ADJ
ijtc-974	89	23	relationship	relationship	NOUN
ijtc-974	89	24	between	between	ADP
ijtc-974	89	25	research	research	NOUN
ijtc-974	89	26	variables	variable	NOUN
ijtc-974	89	27	in	in	ADP
ijtc-974	89	28	order	order	NOUN
ijtc-974	89	29	to	to	PART
ijtc-974	89	30	test	test	VERB
ijtc-974	89	31	the	the	DET
ijtc-974	89	32	hypothesis	hypothesis	NOUN
ijtc-974	89	33	.	.	PUNCT
ijtc-974	90	1	this	this	DET
ijtc-974	90	2	study	study	NOUN
ijtc-974	90	3	reveals	reveal	VERB
ijtc-974	90	4	the	the	DET
ijtc-974	90	5	effect	effect	NOUN
ijtc-974	90	6	of	of	ADP
ijtc-974	90	7	sustainability	sustainability	NOUN
ijtc-974	90	8	reporting	report	VERB
ijtc-974	90	9	quality	quality	NOUN
ijtc-974	90	10	on	on	ADP
ijtc-974	90	11	firm	firm	ADJ
ijtc-974	90	12	value	value	NOUN
ijtc-974	90	13	and	and	CCONJ
ijtc-974	90	14	how	how	SCONJ
ijtc-974	90	15	the	the	DET
ijtc-974	90	16	role	role	NOUN
ijtc-974	90	17	of	of	ADP
ijtc-974	90	18	external	external	ADJ
ijtc-974	90	19	assurance	assurance	NOUN
ijtc-974	90	20	in	in	ADP
ijtc-974	90	21	moderating	moderate	VERB
ijtc-974	90	22	the	the	DET
ijtc-974	90	23	effect	effect	NOUN
ijtc-974	90	24	of	of	ADP
ijtc-974	90	25	sustainability	sustainability	NOUN
ijtc-974	90	26	reporting	report	VERB
ijtc-974	90	27	quality	quality	NOUN
ijtc-974	90	28	and	and	CCONJ
ijtc-974	90	29	firm	firm	ADJ
ijtc-974	90	30	value	value	NOUN
ijtc-974	90	31	.	.	PUNCT
ijtc-974	91	1	sustainability	sustainability	NOUN
ijtc-974	91	2	reporting	report	VERB
ijtc-974	91	3	firm	firm	ADJ
ijtc-974	91	4	value	value	NOUN
ijtc-974	91	5	external	external	ADJ
ijtc-974	91	6	assurance	assurance	NOUN
ijtc-974	91	7	figure	figure	NOUN
ijtc-974	91	8	1	1	NUM
ijtc-974	91	9	research	research	NOUN
ijtc-974	91	10	framework	framework	NOUN
ijtc-974	91	11	h1	h1	PROPN
ijtc-974	91	12	h2	h2	PROPN
ijtc-974	91	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-974	91	14	the	the	DET
ijtc-974	91	15	role	role	NOUN
ijtc-974	91	16	of	of	ADP
ijtc-974	91	17	external	external	ADJ
ijtc-974	91	18	assurance	assurance	NOUN
ijtc-974	91	19	in	in	ADP
ijtc-974	91	20	moderating	moderate	VERB
ijtc-974	91	21	the	the	DET
ijtc-974	91	22	effect	effect	NOUN
ijtc-974	91	23	of	of	ADP
ijtc-974	91	24	sustainability	sustainability	NOUN
ijtc-974	91	25	reporting	report	VERB
ijtc-974	91	26	quality	quality	NOUN
ijtc-974	91	27	on	on	ADP
ijtc-974	91	28	firm	firm	ADJ
ijtc-974	91	29	value	value	NOUN
ijtc-974	91	30	anisa	anisa	NOUN
ijtc-974	91	31	and	and	CCONJ
ijtc-974	91	32	nikmah	nikmah	NOUN
ijtc-974	91	33	20	20	NUM
ijtc-974	91	34	|	|	ADV
ijtc-974	91	35	ilomata	ilomata	PROPN
ijtc-974	91	36	international	international	ADJ
ijtc-974	91	37	journal	journal	NOUN
ijtc-974	91	38	of	of	ADP
ijtc-974	91	39	tax	tax	PROPN
ijtc-974	91	40	&	&	CCONJ
ijtc-974	91	41	accounting	account	VERB
ijtc-974	91	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-974	91	43	population	population	NOUN
ijtc-974	91	44	and	and	CCONJ
ijtc-974	91	45	sample	sample	VERB
ijtc-974	91	46	the	the	DET
ijtc-974	91	47	population	population	NOUN
ijtc-974	91	48	in	in	ADP
ijtc-974	91	49	this	this	DET
ijtc-974	91	50	study	study	NOUN
ijtc-974	91	51	are	be	AUX
ijtc-974	91	52	all	all	PRON
ijtc-974	91	53	companies	company	NOUN
ijtc-974	91	54	listed	list	VERB
ijtc-974	91	55	on	on	ADP
ijtc-974	91	56	the	the	DET
ijtc-974	91	57	indonesia	indonesia	PROPN
ijtc-974	91	58	stock	stock	PROPN
ijtc-974	91	59	exchange	exchange	PROPN
ijtc-974	91	60	in	in	ADP
ijtc-974	91	61	2018	2018	NUM
ijtc-974	91	62	-	-	SYM
ijtc-974	91	63	2022	2022	NUM
ijtc-974	91	64	.	.	PUNCT
ijtc-974	92	1	the	the	DET
ijtc-974	92	2	research	research	NOUN
ijtc-974	92	3	sample	sample	NOUN
ijtc-974	92	4	selection	selection	NOUN
ijtc-974	92	5	used	use	VERB
ijtc-974	92	6	purposive	purposive	NOUN
ijtc-974	92	7	sampling	sampling	NOUN
ijtc-974	92	8	method	method	NOUN
ijtc-974	92	9	with	with	ADP
ijtc-974	92	10	the	the	DET
ijtc-974	92	11	following	follow	VERB
ijtc-974	92	12	criteria	criterion	NOUN
ijtc-974	92	13	:	:	PUNCT
ijtc-974	92	14	1	1	X
ijtc-974	92	15	.	.	X
ijtc-974	92	16	companies	company	NOUN
ijtc-974	92	17	that	that	PRON
ijtc-974	92	18	publish	publish	VERB
ijtc-974	92	19	sustainability	sustainability	NOUN
ijtc-974	92	20	reports	report	NOUN
ijtc-974	92	21	consistently	consistently	ADV
ijtc-974	92	22	in	in	ADP
ijtc-974	92	23	5	5	NUM
ijtc-974	92	24	years	year	NOUN
ijtc-974	92	25	(	(	PUNCT
ijtc-974	92	26	2018	2018	NUM
ijtc-974	92	27	-	-	SYM
ijtc-974	92	28	2022	2022	NUM
ijtc-974	92	29	)	)	PUNCT
ijtc-974	92	30	2	2	NUM
ijtc-974	92	31	.	.	X
ijtc-974	92	32	companies	company	NOUN
ijtc-974	92	33	that	that	PRON
ijtc-974	92	34	present	present	VERB
ijtc-974	92	35	financial	financial	ADJ
ijtc-974	92	36	reports	report	NOUN
ijtc-974	92	37	in	in	ADP
ijtc-974	92	38	rupiah	rupiah	PROPN
ijtc-974	92	39	currency	currency	NOUN
ijtc-974	92	40	.	.	PUNCT
ijtc-974	93	1	based	base	VERB
ijtc-974	93	2	on	on	ADP
ijtc-974	93	3	2	2	NUM
ijtc-974	93	4	criteria	criterion	NOUN
ijtc-974	93	5	,	,	PUNCT
ijtc-974	93	6	27	27	NUM
ijtc-974	93	7	companies	company	NOUN
ijtc-974	93	8	were	be	AUX
ijtc-974	93	9	obtained	obtain	VERB
ijtc-974	93	10	that	that	PRON
ijtc-974	93	11	could	could	AUX
ijtc-974	93	12	be	be	AUX
ijtc-974	93	13	sampled	sample	VERB
ijtc-974	93	14	.	.	PUNCT
ijtc-974	94	1	data	datum	NOUN
ijtc-974	94	2	collection	collection	NOUN
ijtc-974	94	3	in	in	ADP
ijtc-974	94	4	this	this	DET
ijtc-974	94	5	study	study	NOUN
ijtc-974	94	6	,	,	PUNCT
ijtc-974	94	7	the	the	DET
ijtc-974	94	8	data	datum	NOUN
ijtc-974	94	9	used	use	VERB
ijtc-974	94	10	is	be	AUX
ijtc-974	94	11	secondary	secondary	ADJ
ijtc-974	94	12	data	datum	NOUN
ijtc-974	94	13	obtained	obtain	VERB
ijtc-974	94	14	from	from	ADP
ijtc-974	94	15	the	the	DET
ijtc-974	94	16	financial	financial	ADJ
ijtc-974	94	17	statements	statement	NOUN
ijtc-974	94	18	of	of	ADP
ijtc-974	94	19	companies	company	NOUN
ijtc-974	94	20	listed	list	VERB
ijtc-974	94	21	on	on	ADP
ijtc-974	94	22	the	the	DET
ijtc-974	94	23	indonesia	indonesia	PROPN
ijtc-974	94	24	stock	stock	PROPN
ijtc-974	94	25	exchange	exchange	PROPN
ijtc-974	94	26	through	through	ADP
ijtc-974	94	27	the	the	DET
ijtc-974	94	28	website	website	NOUN
ijtc-974	94	29	www.idx.co.id	www.idx.co.id	PROPN
ijtc-974	94	30	and	and	CCONJ
ijtc-974	94	31	annual	annual	ADJ
ijtc-974	94	32	reports	report	NOUN
ijtc-974	94	33	and	and	CCONJ
ijtc-974	94	34	sustainability	sustainability	NOUN
ijtc-974	94	35	reports	report	NOUN
ijtc-974	94	36	published	publish	VERB
ijtc-974	94	37	on	on	ADP
ijtc-974	94	38	the	the	DET
ijtc-974	94	39	website	website	NOUN
ijtc-974	94	40	of	of	ADP
ijtc-974	94	41	each	each	DET
ijtc-974	94	42	company	company	NOUN
ijtc-974	94	43	that	that	PRON
ijtc-974	94	44	meets	meet	VERB
ijtc-974	94	45	the	the	DET
ijtc-974	94	46	criteria	criterion	NOUN
ijtc-974	94	47	.	.	PUNCT
ijtc-974	95	1	in	in	ADP
ijtc-974	95	2	collecting	collect	VERB
ijtc-974	95	3	data	datum	NOUN
ijtc-974	95	4	,	,	PUNCT
ijtc-974	95	5	this	this	DET
ijtc-974	95	6	study	study	NOUN
ijtc-974	95	7	uses	use	VERB
ijtc-974	95	8	financial	financial	ADJ
ijtc-974	95	9	report	report	NOUN
ijtc-974	95	10	documentation	documentation	NOUN
ijtc-974	95	11	techniques	technique	NOUN
ijtc-974	95	12	,	,	PUNCT
ijtc-974	95	13	annual	annual	ADJ
ijtc-974	95	14	reports	report	NOUN
ijtc-974	95	15	and	and	CCONJ
ijtc-974	95	16	sustainability	sustainability	NOUN
ijtc-974	95	17	report	report	NOUN
ijtc-974	95	18	.	.	PUNCT
ijtc-974	96	1	data	datum	NOUN
ijtc-974	96	2	processing	process	VERB
ijtc-974	96	3	this	this	DET
ijtc-974	96	4	study	study	NOUN
ijtc-974	96	5	uses	use	VERB
ijtc-974	96	6	the	the	DET
ijtc-974	96	7	moderated	moderated	ADJ
ijtc-974	96	8	regression	regression	NOUN
ijtc-974	96	9	analysis	analysis	NOUN
ijtc-974	96	10	(	(	PUNCT
ijtc-974	96	11	mra	mra	NOUN
ijtc-974	96	12	)	)	PUNCT
ijtc-974	96	13	method	method	NOUN
ijtc-974	96	14	with	with	ADP
ijtc-974	96	15	ibm	ibm	PROPN
ijtc-974	96	16	spss	spss	PROPN
ijtc-974	96	17	software	software	NOUN
ijtc-974	96	18	.	.	PUNCT
ijtc-974	97	1	this	this	DET
ijtc-974	97	2	method	method	NOUN
ijtc-974	97	3	is	be	AUX
ijtc-974	97	4	used	use	VERB
ijtc-974	97	5	to	to	PART
ijtc-974	97	6	determine	determine	VERB
ijtc-974	97	7	the	the	DET
ijtc-974	97	8	relationship	relationship	NOUN
ijtc-974	97	9	between	between	ADP
ijtc-974	97	10	the	the	DET
ijtc-974	97	11	dependent	dependent	ADJ
ijtc-974	97	12	variable	variable	NOUN
ijtc-974	97	13	and	and	CCONJ
ijtc-974	97	14	the	the	DET
ijtc-974	97	15	independent	independent	ADJ
ijtc-974	97	16	variable	variable	NOUN
ijtc-974	97	17	and	and	CCONJ
ijtc-974	97	18	the	the	DET
ijtc-974	97	19	moderating	moderate	VERB
ijtc-974	97	20	variable	variable	NOUN
ijtc-974	97	21	that	that	PRON
ijtc-974	97	22	affects	affect	VERB
ijtc-974	97	23	the	the	DET
ijtc-974	97	24	dependent	dependent	ADJ
ijtc-974	97	25	variable	variable	NOUN
ijtc-974	97	26	.	.	PUNCT
ijtc-974	98	1	operational	operational	ADJ
ijtc-974	98	2	definition	definition	NOUN
ijtc-974	98	3	and	and	CCONJ
ijtc-974	98	4	variable	variable	ADJ
ijtc-974	98	5	size	size	NOUN
ijtc-974	98	6	firn	firn	NOUN
ijtc-974	98	7	value	value	NOUN
ijtc-974	98	8	in	in	ADP
ijtc-974	98	9	this	this	DET
ijtc-974	98	10	study	study	NOUN
ijtc-974	98	11	,	,	PUNCT
ijtc-974	98	12	firm	firm	ADJ
ijtc-974	98	13	value	value	NOUN
ijtc-974	98	14	is	be	AUX
ijtc-974	98	15	the	the	DET
ijtc-974	98	16	dependent	dependent	ADJ
ijtc-974	98	17	variable	variable	NOUN
ijtc-974	98	18	.	.	PUNCT
ijtc-974	99	1	firm	firm	ADJ
ijtc-974	99	2	value	value	NOUN
ijtc-974	99	3	is	be	AUX
ijtc-974	99	4	measured	measure	VERB
ijtc-974	99	5	using	use	VERB
ijtc-974	99	6	a	a	DET
ijtc-974	99	7	ratio	ratio	NOUN
ijtc-974	99	8	developed	develop	VERB
ijtc-974	99	9	by	by	ADP
ijtc-974	99	10	professor	professor	PROPN
ijtc-974	99	11	james	james	PROPN
ijtc-974	99	12	tobin	tobin	PROPN
ijtc-974	99	13	(	(	PUNCT
ijtc-974	99	14	1976	1976	NUM
ijtc-974	99	15	)	)	PUNCT
ijtc-974	99	16	,	,	PUNCT
ijtc-974	99	17	namely	namely	ADV
ijtc-974	99	18	the	the	DET
ijtc-974	99	19	tobin	tobin	NOUN
ijtc-974	99	20	's	's	PART
ijtc-974	99	21	q	q	NOUN
ijtc-974	99	22	ratio	ratio	NOUN
ijtc-974	99	23	(	(	PUNCT
ijtc-974	99	24	susanti	susanti	X
ijtc-974	99	25	et	et	PROPN
ijtc-974	99	26	al	al	PROPN
ijtc-974	99	27	.	.	PROPN
ijtc-974	99	28	,	,	PUNCT
ijtc-974	99	29	2012	2012	NUM
ijtc-974	99	30	)	)	PUNCT
ijtc-974	99	31	.	.	PUNCT
ijtc-974	100	1	tobin	tobin	PROPN
ijtc-974	100	2	's	's	PART
ijtc-974	100	3	q	q	NOUN
ijtc-974	100	4	is	be	AUX
ijtc-974	100	5	the	the	DET
ijtc-974	100	6	ratio	ratio	NOUN
ijtc-974	100	7	of	of	ADP
ijtc-974	100	8	the	the	DET
ijtc-974	100	9	company	company	NOUN
ijtc-974	100	10	's	's	PART
ijtc-974	100	11	market	market	NOUN
ijtc-974	100	12	value	value	NOUN
ijtc-974	100	13	to	to	ADP
ijtc-974	100	14	its	its	PRON
ijtc-974	100	15	net	net	ADJ
ijtc-974	100	16	investment	investment	NOUN
ijtc-974	100	17	.	.	PUNCT
ijtc-974	101	1	if	if	SCONJ
ijtc-974	101	2	the	the	DET
ijtc-974	101	3	stock	stock	NOUN
ijtc-974	101	4	price	price	NOUN
ijtc-974	101	5	increases	increase	NOUN
ijtc-974	101	6	,	,	PUNCT
ijtc-974	101	7	the	the	DET
ijtc-974	101	8	company	company	NOUN
ijtc-974	101	9	value	value	NOUN
ijtc-974	101	10	will	will	AUX
ijtc-974	101	11	also	also	ADV
ijtc-974	101	12	increase	increase	VERB
ijtc-974	101	13	(	(	PUNCT
ijtc-974	101	14	novelia	novelia	PROPN
ijtc-974	101	15	et	et	PROPN
ijtc-974	101	16	al	al	PROPN
ijtc-974	101	17	.	.	PROPN
ijtc-974	101	18	,	,	PUNCT
ijtc-974	101	19	2020	2020	NUM
ijtc-974	101	20	)	)	PUNCT
ijtc-974	101	21	.	.	PUNCT
ijtc-974	102	1	if	if	SCONJ
ijtc-974	102	2	the	the	DET
ijtc-974	102	3	q	q	PROPN
ijtc-974	102	4	ratio	ratio	NOUN
ijtc-974	102	5	>	>	X
ijtc-974	102	6	1	1	NUM
ijtc-974	102	7	indicates	indicate	VERB
ijtc-974	102	8	that	that	SCONJ
ijtc-974	102	9	investment	investment	NOUN
ijtc-974	102	10	in	in	ADP
ijtc-974	102	11	assets	asset	NOUN
ijtc-974	102	12	generates	generate	VERB
ijtc-974	102	13	profits	profit	NOUN
ijtc-974	102	14	that	that	PRON
ijtc-974	102	15	provide	provide	VERB
ijtc-974	102	16	higher	high	ADJ
ijtc-974	102	17	value	value	NOUN
ijtc-974	102	18	than	than	ADP
ijtc-974	102	19	investment	investment	NOUN
ijtc-974	102	20	expenditures	expenditure	NOUN
ijtc-974	102	21	,	,	PUNCT
ijtc-974	102	22	this	this	PRON
ijtc-974	102	23	stimulates	stimulate	VERB
ijtc-974	102	24	new	new	ADJ
ijtc-974	102	25	investment	investment	NOUN
ijtc-974	102	26	.	.	PUNCT
ijtc-974	103	1	if	if	SCONJ
ijtc-974	103	2	the	the	DET
ijtc-974	103	3	q	q	NOUN
ijtc-974	103	4	ratio	ratio	NOUN
ijtc-974	103	5	<	<	X
ijtc-974	103	6	1	1	NUM
ijtc-974	103	7	indicates	indicate	VERB
ijtc-974	103	8	that	that	SCONJ
ijtc-974	103	9	investment	investment	NOUN
ijtc-974	103	10	in	in	ADP
ijtc-974	103	11	assets	asset	NOUN
ijtc-974	103	12	is	be	AUX
ijtc-974	103	13	not	not	PART
ijtc-974	103	14	attractive	attractive	ADJ
ijtc-974	103	15	(	(	PUNCT
ijtc-974	103	16	fatchan	fatchan	PROPN
ijtc-974	103	17	&	&	CCONJ
ijtc-974	103	18	trisnawati	trisnawati	PROPN
ijtc-974	103	19	,	,	PUNCT
ijtc-974	103	20	2018	2018	NUM
ijtc-974	103	21	)	)	PUNCT
ijtc-974	103	22	.	.	PUNCT
ijtc-974	104	1	the	the	DET
ijtc-974	104	2	value	value	NOUN
ijtc-974	104	3	of	of	ADP
ijtc-974	104	4	the	the	DET
ijtc-974	104	5	company	company	NOUN
ijtc-974	104	6	using	use	VERB
ijtc-974	104	7	tobin	tobin	PROPN
ijtc-974	104	8	's	's	PART
ijtc-974	104	9	q	q	NOUN
ijtc-974	104	10	is	be	AUX
ijtc-974	104	11	measured	measure	VERB
ijtc-974	104	12	by	by	ADP
ijtc-974	104	13	the	the	DET
ijtc-974	104	14	formula	formula	NOUN
ijtc-974	104	15	(	(	PUNCT
ijtc-974	104	16	gherghina	gherghina	NOUN
ijtc-974	104	17	&	&	CCONJ
ijtc-974	104	18	vintilă	vintilă	NOUN
ijtc-974	104	19	,	,	PUNCT
ijtc-974	104	20	2016	2016	NUM
ijtc-974	104	21	):	):	PUNCT
ijtc-974	104	22	description	description	NOUN
ijtc-974	104	23	:	:	PUNCT
ijtc-974	104	24	mve	mve	NOUN
ijtc-974	104	25	:	:	PUNCT
ijtc-974	104	26	number	number	NOUN
ijtc-974	104	27	of	of	ADP
ijtc-974	104	28	shares	share	NOUN
ijtc-974	104	29	outstanding	outstanding	ADJ
ijtc-974	104	30	x	x	ADJ
ijtc-974	104	31	closing	close	VERB
ijtc-974	104	32	stock	stock	NOUN
ijtc-974	104	33	price	price	NOUN
ijtc-974	104	34	debt	debt	NOUN
ijtc-974	104	35	:	:	PUNCT
ijtc-974	104	36	total	total	ADJ
ijtc-974	104	37	debt	debt	NOUN
ijtc-974	104	38	ta	ta	PROPN
ijtc-974	104	39	:	:	PUNCT
ijtc-974	104	40	total	total	ADJ
ijtc-974	104	41	assets	asset	NOUN
ijtc-974	104	42	sustainability	sustainability	NOUN
ijtc-974	104	43	reporting	report	VERB
ijtc-974	104	44	quality	quality	NOUN
ijtc-974	104	45	in	in	ADP
ijtc-974	104	46	this	this	DET
ijtc-974	104	47	study	study	NOUN
ijtc-974	104	48	,	,	PUNCT
ijtc-974	104	49	the	the	DET
ijtc-974	104	50	quality	quality	NOUN
ijtc-974	104	51	of	of	ADP
ijtc-974	104	52	sr	sr	PROPN
ijtc-974	104	53	is	be	AUX
ijtc-974	104	54	an	an	DET
ijtc-974	104	55	independent	independent	ADJ
ijtc-974	104	56	variable	variable	NOUN
ijtc-974	104	57	measured	measure	VERB
ijtc-974	104	58	using	use	VERB
ijtc-974	104	59	the	the	DET
ijtc-974	104	60	sustainability	sustainability	NOUN
ijtc-974	104	61	reporting	reporting	NOUN
ijtc-974	104	62	disclosure	disclosure	NOUN
ijtc-974	104	63	index	index	NOUN
ijtc-974	104	64	(	(	PUNCT
ijtc-974	104	65	srdi	srdi	NOUN
ijtc-974	104	66	)	)	PUNCT
ijtc-974	104	67	with	with	ADP
ijtc-974	104	68	gri	gri	NOUN
ijtc-974	104	69	g4	g4	NOUN
ijtc-974	104	70	if	if	SCONJ
ijtc-974	104	71	the	the	DET
ijtc-974	104	72	specified	specified	ADJ
ijtc-974	104	73	information	information	NOUN
ijtc-974	104	74	item	item	NOUN
ijtc-974	104	75	is	be	AUX
ijtc-974	104	76	disclosed	disclose	VERB
ijtc-974	104	77	,	,	PUNCT
ijtc-974	104	78	it	it	PRON
ijtc-974	104	79	will	will	AUX
ijtc-974	104	80	be	be	AUX
ijtc-974	104	81	given	give	VERB
ijtc-974	104	82	a	a	DET
ijtc-974	104	83	score	score	NOUN
ijtc-974	104	84	of	of	ADP
ijtc-974	104	85	1	1	NUM
ijtc-974	104	86	and	and	CCONJ
ijtc-974	104	87	if	if	SCONJ
ijtc-974	104	88	it	it	PRON
ijtc-974	104	89	is	be	AUX
ijtc-974	104	90	not	not	PART
ijtc-974	104	91	disclosed	disclose	VERB
ijtc-974	104	92	,	,	PUNCT
ijtc-974	104	93	it	it	PRON
ijtc-974	104	94	will	will	AUX
ijtc-974	104	95	be	be	AUX
ijtc-974	104	96	given	give	VERB
ijtc-974	104	97	a	a	DET
ijtc-974	104	98	score	score	NOUN
ijtc-974	104	99	of	of	ADP
ijtc-974	104	100	0	0	NUM
ijtc-974	104	101	(	(	PUNCT
ijtc-974	104	102	mansi	mansi	PROPN
ijtc-974	104	103	,	,	PUNCT
ijtc-974	104	104	2015	2015	NUM
ijtc-974	104	105	)	)	PUNCT
ijtc-974	104	106	.	.	PUNCT
ijtc-974	105	1	the	the	DET
ijtc-974	105	2	more	more	ADJ
ijtc-974	105	3	information	information	NOUN
ijtc-974	105	4	disclosure	disclosure	NOUN
ijtc-974	105	5	,	,	PUNCT
ijtc-974	105	6	the	the	PRON
ijtc-974	105	7	higher	high	ADJ
ijtc-974	105	8	the	the	DET
ijtc-974	105	9	quality	quality	NOUN
ijtc-974	105	10	of	of	ADP
ijtc-974	105	11	the	the	DET
ijtc-974	105	12	company	company	NOUN
ijtc-974	105	13	's	's	PART
ijtc-974	105	14	sustainability	sustainability	NOUN
ijtc-974	105	15	report	report	NOUN
ijtc-974	105	16	.	.	PUNCT
ijtc-974	106	1	the	the	DET
ijtc-974	106	2	quality	quality	NOUN
ijtc-974	106	3	of	of	ADP
ijtc-974	106	4	sustainability	sustainability	NOUN
ijtc-974	106	5	reporting	reporting	NOUN
ijtc-974	106	6	using	use	VERB
ijtc-974	106	7	srdi	srdi	NOUN
ijtc-974	106	8	is	be	AUX
ijtc-974	106	9	measured	measure	VERB
ijtc-974	106	10	by	by	ADP
ijtc-974	106	11	the	the	DET
ijtc-974	106	12	formula	formula	NOUN
ijtc-974	106	13	(	(	PUNCT
ijtc-974	106	14	ching	ching	NOUN
ijtc-974	106	15	et	et	PROPN
ijtc-974	106	16	al	al	PROPN
ijtc-974	106	17	.	.	PROPN
ijtc-974	106	18	,	,	PUNCT
ijtc-974	106	19	2014	2014	NUM
ijtc-974	106	20	):	):	PUNCT
ijtc-974	106	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	106	22	http://www.idx.co.id/	http://www.idx.co.id/	ADP
ijtc-974	106	23	the	the	DET
ijtc-974	106	24	role	role	NOUN
ijtc-974	106	25	of	of	ADP
ijtc-974	106	26	external	external	ADJ
ijtc-974	106	27	assurance	assurance	NOUN
ijtc-974	106	28	in	in	ADP
ijtc-974	106	29	moderating	moderate	VERB
ijtc-974	106	30	the	the	DET
ijtc-974	106	31	effect	effect	NOUN
ijtc-974	106	32	of	of	ADP
ijtc-974	106	33	sustainability	sustainability	NOUN
ijtc-974	106	34	reporting	report	VERB
ijtc-974	106	35	quality	quality	NOUN
ijtc-974	106	36	on	on	ADP
ijtc-974	106	37	firm	firm	ADJ
ijtc-974	106	38	value	value	NOUN
ijtc-974	106	39	anisa	anisa	NOUN
ijtc-974	106	40	and	and	CCONJ
ijtc-974	106	41	nikmah	nikmah	NOUN
ijtc-974	106	42	21	21	NUM
ijtc-974	106	43	|	|	ADV
ijtc-974	106	44	ilomata	ilomata	PROPN
ijtc-974	106	45	international	international	ADJ
ijtc-974	106	46	journal	journal	NOUN
ijtc-974	106	47	of	of	ADP
ijtc-974	106	48	tax	tax	PROPN
ijtc-974	106	49	&	&	CCONJ
ijtc-974	106	50	accounting	accounting	PROPN
ijtc-974	106	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	106	52	description	description	NOUN
ijtc-974	106	53	:	:	PUNCT
ijtc-974	106	54	srdi	srdi	NOUN
ijtc-974	106	55	:	:	PUNCT
ijtc-974	106	56	sustainability	sustainability	NOUN
ijtc-974	106	57	reporting	report	VERB
ijtc-974	106	58	quality	quality	NOUN
ijtc-974	106	59	k	k	NOUN
ijtc-974	106	60	:	:	PUNCT
ijtc-974	106	61	items	item	NOUN
ijtc-974	106	62	disclosed	disclose	VERB
ijtc-974	106	63	by	by	ADP
ijtc-974	106	64	the	the	DET
ijtc-974	106	65	company	company	NOUN
ijtc-974	106	66	n	n	CCONJ
ijtc-974	106	67	:	:	PUNCT
ijtc-974	106	68	expected	expect	VERB
ijtc-974	106	69	items	item	NOUN
ijtc-974	106	70	external	external	ADJ
ijtc-974	106	71	assurance	assurance	NOUN
ijtc-974	106	72	in	in	ADP
ijtc-974	106	73	this	this	DET
ijtc-974	106	74	study	study	NOUN
ijtc-974	106	75	,	,	PUNCT
ijtc-974	106	76	external	external	ADJ
ijtc-974	106	77	assurance	assurance	NOUN
ijtc-974	106	78	is	be	AUX
ijtc-974	106	79	a	a	DET
ijtc-974	106	80	moderating	moderate	VERB
ijtc-974	106	81	variable	variable	NOUN
ijtc-974	106	82	between	between	ADP
ijtc-974	106	83	sustainability	sustainability	NOUN
ijtc-974	106	84	reporting	report	VERB
ijtc-974	106	85	quality	quality	NOUN
ijtc-974	106	86	(	(	PUNCT
ijtc-974	106	87	independent	independent	ADJ
ijtc-974	106	88	variable	variable	NOUN
ijtc-974	106	89	)	)	PUNCT
ijtc-974	106	90	and	and	CCONJ
ijtc-974	106	91	firm	firm	ADJ
ijtc-974	106	92	value	value	NOUN
ijtc-974	106	93	(	(	PUNCT
ijtc-974	106	94	dependent	dependent	ADJ
ijtc-974	106	95	)	)	PUNCT
ijtc-974	106	96	.	.	PUNCT
ijtc-974	107	1	this	this	DET
ijtc-974	107	2	external	external	ADJ
ijtc-974	107	3	assurance	assurance	NOUN
ijtc-974	107	4	is	be	AUX
ijtc-974	107	5	measured	measure	VERB
ijtc-974	107	6	by	by	ADP
ijtc-974	107	7	providing	provide	VERB
ijtc-974	107	8	a	a	DET
ijtc-974	107	9	dummy	dummy	NOUN
ijtc-974	107	10	.	.	PUNCT
ijtc-974	108	1	if	if	SCONJ
ijtc-974	108	2	there	there	PRON
ijtc-974	108	3	is	be	VERB
ijtc-974	108	4	an	an	DET
ijtc-974	108	5	external	external	ADJ
ijtc-974	108	6	assurance	assurance	NOUN
ijtc-974	108	7	in	in	ADP
ijtc-974	108	8	the	the	DET
ijtc-974	108	9	company	company	NOUN
ijtc-974	108	10	's	's	PART
ijtc-974	108	11	sustainability	sustainability	NOUN
ijtc-974	108	12	reporting	reporting	NOUN
ijtc-974	108	13	,	,	PUNCT
ijtc-974	108	14	a	a	DET
ijtc-974	108	15	score	score	NOUN
ijtc-974	108	16	of	of	ADP
ijtc-974	108	17	1	1	NUM
ijtc-974	108	18	will	will	AUX
ijtc-974	108	19	be	be	AUX
ijtc-974	108	20	given	give	VERB
ijtc-974	108	21	and	and	CCONJ
ijtc-974	108	22	a	a	DET
ijtc-974	108	23	score	score	NOUN
ijtc-974	108	24	of	of	ADP
ijtc-974	108	25	0	0	NUM
ijtc-974	108	26	if	if	SCONJ
ijtc-974	108	27	there	there	PRON
ijtc-974	108	28	is	be	VERB
ijtc-974	108	29	no	no	DET
ijtc-974	108	30	external	external	ADJ
ijtc-974	108	31	assurance	assurance	NOUN
ijtc-974	108	32	in	in	ADP
ijtc-974	108	33	the	the	DET
ijtc-974	108	34	company	company	NOUN
ijtc-974	108	35	's	's	PART
ijtc-974	108	36	sustainability	sustainability	NOUN
ijtc-974	108	37	reporting	reporting	NOUN
ijtc-974	108	38	(	(	PUNCT
ijtc-974	108	39	sugioko	sugioko	NOUN
ijtc-974	108	40	,	,	PUNCT
ijtc-974	108	41	2019	2019	NUM
ijtc-974	108	42	)	)	PUNCT
ijtc-974	108	43	.	.	PUNCT
ijtc-974	109	1	data	datum	NOUN
ijtc-974	109	2	analysis	analysis	NOUN
ijtc-974	109	3	method	method	NOUN
ijtc-974	109	4	this	this	DET
ijtc-974	109	5	study	study	NOUN
ijtc-974	109	6	uses	use	VERB
ijtc-974	109	7	moderated	moderated	ADJ
ijtc-974	109	8	regression	regression	NOUN
ijtc-974	109	9	analysis	analysis	NOUN
ijtc-974	109	10	(	(	PUNCT
ijtc-974	109	11	mra	mra	NOUN
ijtc-974	109	12	)	)	PUNCT
ijtc-974	109	13	with	with	ADP
ijtc-974	109	14	the	the	DET
ijtc-974	109	15	equation	equation	NOUN
ijtc-974	109	16	model	model	NOUN
ijtc-974	109	17	:	:	PUNCT
ijtc-974	109	18	description	description	NOUN
ijtc-974	109	19	:	:	PUNCT
ijtc-974	109	20	y	y	NOUN
ijtc-974	109	21	:	:	PUNCT
ijtc-974	109	22	firm	firm	ADJ
ijtc-974	109	23	value	value	NOUN
ijtc-974	109	24	sr	sr	PROPN
ijtc-974	109	25	(	(	PUNCT
ijtc-974	109	26	x	x	NOUN
ijtc-974	109	27	):	):	PUNCT
ijtc-974	109	28	sustainability	sustainability	NOUN
ijtc-974	109	29	report	report	NOUN
ijtc-974	110	1	ea	ea	X
ijtc-974	110	2	(	(	PUNCT
ijtc-974	110	3	z	z	NOUN
ijtc-974	110	4	)	)	PUNCT
ijtc-974	110	5	:	:	PUNCT
ijtc-974	110	6	external	external	ADJ
ijtc-974	110	7	assurance	assurance	NOUN
ijtc-974	110	8	sr*ea	sr*ea	NOUN
ijtc-974	110	9	(	(	PUNCT
ijtc-974	110	10	mo	mo	PROPN
ijtc-974	110	11	)	)	PUNCT
ijtc-974	110	12	:	:	PUNCT
ijtc-974	110	13	interaction	interaction	NOUN
ijtc-974	110	14	variable	variable	NOUN
ijtc-974	110	15	of	of	ADP
ijtc-974	110	16	sustainability	sustainability	NOUN
ijtc-974	110	17	reporting	report	VERB
ijtc-974	110	18	quality	quality	NOUN
ijtc-974	110	19	and	and	CCONJ
ijtc-974	110	20	external	external	ADJ
ijtc-974	110	21	assurance	assurance	NOUN
ijtc-974	110	22	β1	β1	NOUN
ijtc-974	110	23	β3	β3	PROPN
ijtc-974	110	24	:	:	PUNCT
ijtc-974	110	25	regression	regression	NOUN
ijtc-974	110	26	coefficient	coefficient	NOUN
ijtc-974	110	27	α	α	X
ijtc-974	110	28	:	:	PUNCT
ijtc-974	110	29	constant	constant	ADJ
ijtc-974	110	30	coefficient	coefficient	NOUN
ijtc-974	110	31	ε	ε	PROPN
ijtc-974	110	32	:	:	PUNCT
ijtc-974	110	33	residual	residual	ADJ
ijtc-974	110	34	error	error	NOUN
ijtc-974	110	35	(	(	PUNCT
ijtc-974	110	36	error	error	NOUN
ijtc-974	110	37	)	)	PUNCT
ijtc-974	110	38	result	result	NOUN
ijtc-974	110	39	and	and	CCONJ
ijtc-974	110	40	discussion	discussion	NOUN
ijtc-974	110	41	this	this	DET
ijtc-974	110	42	research	research	NOUN
ijtc-974	110	43	was	be	AUX
ijtc-974	110	44	conducted	conduct	VERB
ijtc-974	110	45	on	on	ADP
ijtc-974	110	46	all	all	DET
ijtc-974	110	47	companies	company	NOUN
ijtc-974	110	48	listed	list	VERB
ijtc-974	110	49	on	on	ADP
ijtc-974	110	50	the	the	DET
ijtc-974	110	51	indonesia	indonesia	PROPN
ijtc-974	110	52	stock	stock	PROPN
ijtc-974	110	53	exchange	exchange	PROPN
ijtc-974	110	54	in	in	ADP
ijtc-974	110	55	2018	2018	NUM
ijtc-974	110	56	-	-	SYM
ijtc-974	110	57	2022	2022	NUM
ijtc-974	110	58	,	,	PUNCT
ijtc-974	110	59	but	but	CCONJ
ijtc-974	110	60	the	the	DET
ijtc-974	110	61	sample	sample	NOUN
ijtc-974	110	62	in	in	ADP
ijtc-974	110	63	the	the	DET
ijtc-974	110	64	study	study	NOUN
ijtc-974	110	65	amounted	amount	VERB
ijtc-974	110	66	to	to	ADP
ijtc-974	110	67	27	27	NUM
ijtc-974	110	68	companies	company	NOUN
ijtc-974	110	69	with	with	ADP
ijtc-974	110	70	the	the	DET
ijtc-974	110	71	specified	specify	VERB
ijtc-974	110	72	criteria	criterion	NOUN
ijtc-974	110	73	.	.	PUNCT
ijtc-974	111	1	the	the	DET
ijtc-974	111	2	criteria	criterion	NOUN
ijtc-974	111	3	are	be	AUX
ijtc-974	111	4	as	as	SCONJ
ijtc-974	111	5	follows	follow	VERB
ijtc-974	111	6	:	:	PUNCT
ijtc-974	111	7	1	1	X
ijtc-974	111	8	.	.	X
ijtc-974	111	9	companies	company	NOUN
ijtc-974	111	10	that	that	PRON
ijtc-974	111	11	publish	publish	VERB
ijtc-974	111	12	sustainability	sustainability	NOUN
ijtc-974	111	13	reports	report	NOUN
ijtc-974	111	14	consistently	consistently	ADV
ijtc-974	111	15	in	in	ADP
ijtc-974	111	16	5	5	NUM
ijtc-974	111	17	years	year	NOUN
ijtc-974	111	18	(	(	PUNCT
ijtc-974	111	19	2018	2018	NUM
ijtc-974	111	20	-	-	SYM
ijtc-974	111	21	2022	2022	NUM
ijtc-974	111	22	)	)	PUNCT
ijtc-974	111	23	2	2	NUM
ijtc-974	111	24	.	.	X
ijtc-974	111	25	companies	company	NOUN
ijtc-974	111	26	that	that	PRON
ijtc-974	111	27	present	present	VERB
ijtc-974	111	28	financial	financial	ADJ
ijtc-974	111	29	statements	statement	NOUN
ijtc-974	111	30	in	in	ADP
ijtc-974	111	31	rupiah	rupiah	NOUN
ijtc-974	111	32	currency	currency	NOUN
ijtc-974	111	33	.	.	PUNCT
ijtc-974	112	1	the	the	DET
ijtc-974	112	2	research	research	NOUN
ijtc-974	112	3	was	be	AUX
ijtc-974	112	4	conducted	conduct	VERB
ijtc-974	112	5	in	in	ADP
ijtc-974	112	6	5	5	NUM
ijtc-974	112	7	years	year	NOUN
ijtc-974	112	8	of	of	ADP
ijtc-974	112	9	observation	observation	NOUN
ijtc-974	112	10	so	so	SCONJ
ijtc-974	112	11	that	that	SCONJ
ijtc-974	112	12	the	the	DET
ijtc-974	112	13	number	number	NOUN
ijtc-974	112	14	of	of	ADP
ijtc-974	112	15	samples	sample	NOUN
ijtc-974	112	16	was	be	AUX
ijtc-974	112	17	135	135	NUM
ijtc-974	112	18	.	.	PUNCT
ijtc-974	113	1	in	in	ADP
ijtc-974	113	2	the	the	DET
ijtc-974	113	3	research	research	NOUN
ijtc-974	113	4	process	process	NOUN
ijtc-974	113	5	there	there	PRON
ijtc-974	113	6	were	be	VERB
ijtc-974	113	7	several	several	ADJ
ijtc-974	113	8	outlier	outlier	NOUN
ijtc-974	113	9	data	datum	NOUN
ijtc-974	113	10	,	,	PUNCT
ijtc-974	113	11	so	so	SCONJ
ijtc-974	113	12	that	that	SCONJ
ijtc-974	113	13	the	the	DET
ijtc-974	113	14	treatment	treatment	NOUN
ijtc-974	113	15	was	be	AUX
ijtc-974	113	16	carried	carry	VERB
ijtc-974	113	17	out	out	ADP
ijtc-974	113	18	to	to	PART
ijtc-974	113	19	normalize	normalize	VERB
ijtc-974	113	20	the	the	DET
ijtc-974	113	21	data	datum	NOUN
ijtc-974	113	22	,	,	PUNCT
ijtc-974	113	23	namely	namely	ADV
ijtc-974	113	24	deleting	delete	VERB
ijtc-974	113	25	19	19	NUM
ijtc-974	113	26	outlier	outlier	NOUN
ijtc-974	113	27	data	datum	NOUN
ijtc-974	113	28	so	so	SCONJ
ijtc-974	113	29	that	that	SCONJ
ijtc-974	113	30	the	the	DET
ijtc-974	113	31	sample	sample	NOUN
ijtc-974	113	32	was	be	AUX
ijtc-974	113	33	116	116	NUM
ijtc-974	113	34	.	.	PUNCT
ijtc-974	114	1	y	y	NOUN
ijtc-974	114	2	=	=	PUNCT
ijtc-974	114	3	α	α	PROPN
ijtc-974	114	4	+	+	X
ijtc-974	114	5	β1sr	β1sr	PUNCT
ijtc-974	115	1	+	+	CCONJ
ijtc-974	115	2	β2ea	β2ea	PUNCT
ijtc-974	115	3	+	+	CCONJ
ijtc-974	115	4	β3sr*ea	β3sr*ea	NOUN
ijtc-974	115	5	+	+	CCONJ
ijtc-974	115	6	ε	ε	PROPN
ijtc-974	115	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-974	115	8	the	the	DET
ijtc-974	115	9	role	role	NOUN
ijtc-974	115	10	of	of	ADP
ijtc-974	115	11	external	external	ADJ
ijtc-974	115	12	assurance	assurance	NOUN
ijtc-974	115	13	in	in	ADP
ijtc-974	115	14	moderating	moderate	VERB
ijtc-974	115	15	the	the	DET
ijtc-974	115	16	effect	effect	NOUN
ijtc-974	115	17	of	of	ADP
ijtc-974	115	18	sustainability	sustainability	NOUN
ijtc-974	115	19	reporting	report	VERB
ijtc-974	115	20	quality	quality	NOUN
ijtc-974	115	21	on	on	ADP
ijtc-974	115	22	firm	firm	ADJ
ijtc-974	115	23	value	value	NOUN
ijtc-974	115	24	anisa	anisa	NOUN
ijtc-974	115	25	and	and	CCONJ
ijtc-974	115	26	nikmah	nikmah	NOUN
ijtc-974	115	27	22	22	NUM
ijtc-974	115	28	|	|	ADV
ijtc-974	115	29	ilomata	ilomata	PROPN
ijtc-974	115	30	international	international	ADJ
ijtc-974	115	31	journal	journal	NOUN
ijtc-974	115	32	of	of	ADP
ijtc-974	115	33	tax	tax	PROPN
ijtc-974	115	34	&	&	CCONJ
ijtc-974	115	35	accounting	account	VERB
ijtc-974	115	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	115	37	descriptive	descriptive	ADJ
ijtc-974	115	38	statistics	statistic	NOUN
ijtc-974	115	39	table	table	NOUN
ijtc-974	115	40	1	1	NUM
ijtc-974	115	41	descriptive	descriptive	ADJ
ijtc-974	115	42	statistics	statistic	NOUN
ijtc-974	115	43	result	result	VERB
ijtc-974	115	44	variable	variable	ADJ
ijtc-974	115	45	n	n	CCONJ
ijtc-974	115	46	minimum	minimum	ADJ
ijtc-974	115	47	maximum	maximum	ADJ
ijtc-974	115	48	mean	mean	ADJ
ijtc-974	115	49	std	std	NOUN
ijtc-974	115	50	.	.	PUNCT
ijtc-974	116	1	deviation	deviation	NOUN
ijtc-974	116	2	kualitas	kualita	NOUN
ijtc-974	116	3	sr	sr	PROPN
ijtc-974	116	4	11	11	NUM
ijtc-974	116	5	6	6	NUM
ijtc-974	116	6	0	0	NUM
ijtc-974	116	7	.	.	PUNCT
ijtc-974	116	8	11	11	NUM
ijtc-974	116	9	0	0	NUM
ijtc-974	116	10	.	.	PUNCT
ijtc-974	117	1	70	70	NUM
ijtc-974	117	2	0	0	NUM
ijtc-974	117	3	.	.	PUNCT
ijtc-974	118	1	33	33	NUM
ijtc-974	118	2	65	65	NUM
ijtc-974	118	3	0.1319	0.1319	NUM
ijtc-974	118	4	0	0	NUM
ijtc-974	118	5	nilai	nilai	PROPN
ijtc-974	118	6	perusahaan	perusahaan	PROPN
ijtc-974	118	7	11	11	NUM
ijtc-974	118	8	6	6	NUM
ijtc-974	118	9	0	0	NUM
ijtc-974	118	10	.	.	PUNCT
ijtc-974	118	11	31	31	NUM
ijtc-974	118	12	10	10	NUM
ijtc-974	118	13	.1	.1	NUM
ijtc-974	118	14	8	8	NUM
ijtc-974	118	15	1	1	NUM
ijtc-974	118	16	.	.	NOUN
ijtc-974	118	17	11	11	NUM
ijtc-974	118	18	20	20	NUM
ijtc-974	118	19	0.9504	0.9504	NUM
ijtc-974	118	20	1	1	NUM
ijtc-974	118	21	source	source	NOUN
ijtc-974	118	22	:	:	PUNCT
ijtc-974	118	23	ouput	ouput	ADJ
ijtc-974	118	24	descriptive	descriptive	ADJ
ijtc-974	118	25	analysis	analysis	NOUN
ijtc-974	118	26	of	of	ADP
ijtc-974	118	27	data	datum	NOUN
ijtc-974	118	28	from	from	ADP
ijtc-974	118	29	spss	spss	PROPN
ijtc-974	118	30	,	,	PUNCT
ijtc-974	118	31	2023	2023	NUM
ijtc-974	118	32	table	table	NOUN
ijtc-974	118	33	2	2	NUM
ijtc-974	118	34	descriptive	descriptive	ADJ
ijtc-974	118	35	statistics	statistic	NOUN
ijtc-974	118	36	of	of	ADP
ijtc-974	118	37	dummy	dummy	ADJ
ijtc-974	118	38	variables	variable	NOUN
ijtc-974	118	39	frequency	frequency	NOUN
ijtc-974	118	40	distribution	distribution	NOUN
ijtc-974	118	41	ekternal	ekternal	ADJ
ijtc-974	118	42	assurance	assurance	NOUN
ijtc-974	118	43	(	(	PUNCT
ijtc-974	118	44	ea	ea	NOUN
ijtc-974	118	45	)	)	PUNCT
ijtc-974	118	46	frequency	frequency	NOUN
ijtc-974	118	47	percent	percent	NOUN
ijtc-974	118	48	v	v	ADP
ijtc-974	118	49	a	a	DET
ijtc-974	118	50	l	l	NOUN
ijtc-974	119	1	i	i	NOUN
ijtc-974	119	2	d	d	NOUN
ijtc-974	119	3	.00	.00	NUM
ijtc-974	119	4	55	55	NUM
ijtc-974	119	5	47.5	47.5	NUM
ijtc-974	119	6	1.00	1.00	NUM
ijtc-974	119	7	61	61	NUM
ijtc-974	119	8	52.6	52.6	NUM
ijtc-974	119	9	total	total	NOUN
ijtc-974	119	10	116	116	NUM
ijtc-974	119	11	100.0	100.0	NUM
ijtc-974	119	12	source	source	NOUN
ijtc-974	119	13	:	:	PUNCT
ijtc-974	119	14	ouput	ouput	ADJ
ijtc-974	119	15	descriptive	descriptive	ADJ
ijtc-974	119	16	analysis	analysis	NOUN
ijtc-974	119	17	of	of	ADP
ijtc-974	119	18	data	datum	NOUN
ijtc-974	119	19	from	from	ADP
ijtc-974	119	20	spss	spss	PROPN
ijtc-974	119	21	,	,	PUNCT
ijtc-974	119	22	2023	2023	NUM
ijtc-974	119	23	based	base	VERB
ijtc-974	119	24	on	on	ADP
ijtc-974	119	25	the	the	DET
ijtc-974	119	26	results	result	NOUN
ijtc-974	119	27	of	of	ADP
ijtc-974	119	28	descriptive	descriptive	ADJ
ijtc-974	119	29	statistical	statistical	ADJ
ijtc-974	119	30	analysis	analysis	NOUN
ijtc-974	119	31	in	in	ADP
ijtc-974	119	32	table	table	NOUN
ijtc-974	119	33	1	1	NUM
ijtc-974	119	34	,	,	PUNCT
ijtc-974	119	35	the	the	DET
ijtc-974	119	36	lowest	low	ADJ
ijtc-974	119	37	sustainability	sustainability	NOUN
ijtc-974	119	38	reporting	reporting	NOUN
ijtc-974	119	39	value	value	NOUN
ijtc-974	119	40	is	be	AUX
ijtc-974	119	41	0.11	0.11	NUM
ijtc-974	119	42	and	and	CCONJ
ijtc-974	119	43	the	the	DET
ijtc-974	119	44	highest	high	ADJ
ijtc-974	119	45	is	be	AUX
ijtc-974	119	46	0.70	0.70	NUM
ijtc-974	119	47	with	with	ADP
ijtc-974	119	48	a	a	DET
ijtc-974	119	49	standard	standard	ADJ
ijtc-974	119	50	deviation	deviation	NOUN
ijtc-974	119	51	of	of	ADP
ijtc-974	119	52	0.13190	0.13190	NUM
ijtc-974	119	53	.	.	PUNCT
ijtc-974	120	1	the	the	DET
ijtc-974	120	2	average	average	ADJ
ijtc-974	120	3	sustainability	sustainability	NOUN
ijtc-974	120	4	reporting	report	VERB
ijtc-974	120	5	in	in	ADP
ijtc-974	120	6	the	the	DET
ijtc-974	120	7	company	company	NOUN
ijtc-974	120	8	is	be	AUX
ijtc-974	120	9	0.3365	0.3365	NUM
ijtc-974	120	10	,	,	PUNCT
ijtc-974	120	11	this	this	PRON
ijtc-974	120	12	shows	show	VERB
ijtc-974	120	13	that	that	SCONJ
ijtc-974	120	14	an	an	DET
ijtc-974	120	15	average	average	NOUN
ijtc-974	120	16	of	of	ADP
ijtc-974	120	17	33.65	33.65	NUM
ijtc-974	120	18	%	%	NOUN
ijtc-974	120	19	of	of	ADP
ijtc-974	120	20	the	the	DET
ijtc-974	120	21	information	information	NOUN
ijtc-974	120	22	in	in	ADP
ijtc-974	120	23	sustainability	sustainability	NOUN
ijtc-974	120	24	reporting	reporting	NOUN
ijtc-974	120	25	has	have	AUX
ijtc-974	120	26	been	be	AUX
ijtc-974	120	27	disclosed	disclose	VERB
ijtc-974	120	28	by	by	ADP
ijtc-974	120	29	the	the	DET
ijtc-974	120	30	companies	company	NOUN
ijtc-974	120	31	sampled	sample	VERB
ijtc-974	120	32	.	.	PUNCT
ijtc-974	121	1	from	from	ADP
ijtc-974	121	2	table	table	NOUN
ijtc-974	121	3	1	1	NUM
ijtc-974	121	4	,	,	PUNCT
ijtc-974	121	5	the	the	DET
ijtc-974	121	6	standard	standard	ADJ
ijtc-974	121	7	deviation	deviation	NOUN
ijtc-974	121	8	value	value	NOUN
ijtc-974	121	9	is	be	AUX
ijtc-974	121	10	smaller	small	ADJ
ijtc-974	121	11	than	than	ADP
ijtc-974	121	12	the	the	DET
ijtc-974	121	13	mean	mean	ADJ
ijtc-974	121	14	value	value	NOUN
ijtc-974	121	15	of	of	ADP
ijtc-974	121	16	the	the	DET
ijtc-974	121	17	research	research	NOUN
ijtc-974	121	18	sample	sample	NOUN
ijtc-974	121	19	(	(	PUNCT
ijtc-974	121	20	0.13190	0.13190	NUM
ijtc-974	121	21	<	<	X
ijtc-974	121	22	0.3365	0.3365	NUM
ijtc-974	121	23	)	)	PUNCT
ijtc-974	121	24	,	,	PUNCT
ijtc-974	121	25	meaning	mean	VERB
ijtc-974	121	26	that	that	SCONJ
ijtc-974	121	27	the	the	DET
ijtc-974	121	28	data	datum	NOUN
ijtc-974	121	29	set	set	VERB
ijtc-974	121	30	is	be	AUX
ijtc-974	121	31	relatively	relatively	ADV
ijtc-974	121	32	homogeneous	homogeneous	ADJ
ijtc-974	121	33	and	and	CCONJ
ijtc-974	121	34	does	do	AUX
ijtc-974	121	35	not	not	PART
ijtc-974	121	36	vary	vary	VERB
ijtc-974	121	37	.	.	PUNCT
ijtc-974	122	1	the	the	DET
ijtc-974	122	2	lowest	low	ADJ
ijtc-974	122	3	value	value	NOUN
ijtc-974	122	4	of	of	ADP
ijtc-974	122	5	company	company	NOUN
ijtc-974	122	6	value	value	NOUN
ijtc-974	122	7	in	in	ADP
ijtc-974	122	8	this	this	DET
ijtc-974	122	9	study	study	NOUN
ijtc-974	122	10	is	be	AUX
ijtc-974	122	11	seen	see	VERB
ijtc-974	122	12	by	by	ADP
ijtc-974	122	13	the	the	DET
ijtc-974	122	14	company	company	NOUN
ijtc-974	122	15	's	's	PART
ijtc-974	122	16	tq	tq	NOUN
ijtc-974	122	17	value	value	NOUN
ijtc-974	122	18	of	of	ADP
ijtc-974	122	19	0.31	0.31	NUM
ijtc-974	122	20	and	and	CCONJ
ijtc-974	122	21	the	the	DET
ijtc-974	122	22	highest	high	ADJ
ijtc-974	122	23	is	be	AUX
ijtc-974	122	24	10.18	10.18	NUM
ijtc-974	122	25	with	with	ADP
ijtc-974	122	26	a	a	DET
ijtc-974	122	27	standard	standard	ADJ
ijtc-974	122	28	deviation	deviation	NOUN
ijtc-974	122	29	of	of	ADP
ijtc-974	122	30	0.95041	0.95041	NUM
ijtc-974	122	31	.	.	PUNCT
ijtc-974	123	1	the	the	DET
ijtc-974	123	2	average	average	ADJ
ijtc-974	123	3	tq	tq	ADP
ijtc-974	123	4	of	of	ADP
ijtc-974	123	5	the	the	DET
ijtc-974	123	6	company	company	NOUN
ijtc-974	123	7	is	be	AUX
ijtc-974	123	8	1.1120	1.1120	NUM
ijtc-974	123	9	,	,	PUNCT
ijtc-974	123	10	this	this	PRON
ijtc-974	123	11	shows	show	VERB
ijtc-974	123	12	that	that	SCONJ
ijtc-974	123	13	the	the	DET
ijtc-974	123	14	average	average	ADJ
ijtc-974	123	15	share	share	NOUN
ijtc-974	123	16	price	price	NOUN
ijtc-974	123	17	is	be	AUX
ijtc-974	123	18	1.1120	1.1120	NUM
ijtc-974	123	19	times	time	NOUN
ijtc-974	123	20	the	the	DET
ijtc-974	123	21	book	book	NOUN
ijtc-974	123	22	value	value	NOUN
ijtc-974	123	23	.	.	PUNCT
ijtc-974	124	1	this	this	PRON
ijtc-974	124	2	shows	show	VERB
ijtc-974	124	3	that	that	SCONJ
ijtc-974	124	4	the	the	DET
ijtc-974	124	5	average	average	ADJ
ijtc-974	124	6	investment	investment	NOUN
ijtc-974	124	7	in	in	ADP
ijtc-974	124	8	the	the	DET
ijtc-974	124	9	sample	sample	NOUN
ijtc-974	124	10	companies	company	NOUN
ijtc-974	124	11	produces	produce	VERB
ijtc-974	124	12	a	a	DET
ijtc-974	124	13	market	market	NOUN
ijtc-974	124	14	value	value	NOUN
ijtc-974	124	15	greater	great	ADJ
ijtc-974	124	16	than	than	ADP
ijtc-974	124	17	the	the	DET
ijtc-974	124	18	carrying	carrying	NOUN
ijtc-974	124	19	value	value	NOUN
ijtc-974	124	20	of	of	ADP
ijtc-974	124	21	the	the	DET
ijtc-974	124	22	company	company	NOUN
ijtc-974	124	23	's	's	PART
ijtc-974	124	24	assets	asset	NOUN
ijtc-974	124	25	.	.	PUNCT
ijtc-974	125	1	table	table	NOUN
ijtc-974	125	2	2	2	NUM
ijtc-974	125	3	shows	show	VERB
ijtc-974	125	4	the	the	DET
ijtc-974	125	5	moderating	moderate	VERB
ijtc-974	125	6	variable	variable	NOUN
ijtc-974	125	7	in	in	ADP
ijtc-974	125	8	this	this	DET
ijtc-974	125	9	study	study	NOUN
ijtc-974	125	10	,	,	PUNCT
ijtc-974	125	11	namely	namely	ADV
ijtc-974	125	12	ea	ea	NOUN
ijtc-974	125	13	,	,	PUNCT
ijtc-974	125	14	because	because	SCONJ
ijtc-974	125	15	the	the	DET
ijtc-974	125	16	ea	ea	NOUN
ijtc-974	125	17	variable	variable	NOUN
ijtc-974	125	18	is	be	AUX
ijtc-974	125	19	assessed	assess	VERB
ijtc-974	125	20	dichotomous	dichotomous	ADJ
ijtc-974	125	21	,	,	PUNCT
ijtc-974	125	22	the	the	DET
ijtc-974	125	23	distribution	distribution	NOUN
ijtc-974	125	24	frequency	frequency	NOUN
ijtc-974	125	25	is	be	AUX
ijtc-974	125	26	seen	see	VERB
ijtc-974	125	27	.	.	PUNCT
ijtc-974	126	1	of	of	ADP
ijtc-974	126	2	the	the	DET
ijtc-974	126	3	116	116	NUM
ijtc-974	126	4	total	total	ADJ
ijtc-974	126	5	samples	sample	NOUN
ijtc-974	126	6	,	,	PUNCT
ijtc-974	126	7	there	there	PRON
ijtc-974	126	8	were	be	VERB
ijtc-974	126	9	55	55	NUM
ijtc-974	126	10	samples	sample	NOUN
ijtc-974	126	11	or	or	CCONJ
ijtc-974	126	12	47.4	47.4	NUM
ijtc-974	126	13	%	%	NOUN
ijtc-974	126	14	that	that	PRON
ijtc-974	126	15	used	use	VERB
ijtc-974	126	16	external	external	ADJ
ijtc-974	126	17	assurance	assurance	NOUN
ijtc-974	126	18	in	in	ADP
ijtc-974	126	19	the	the	DET
ijtc-974	126	20	sustainability	sustainability	NOUN
ijtc-974	126	21	reports	report	NOUN
ijtc-974	126	22	of	of	ADP
ijtc-974	126	23	the	the	DET
ijtc-974	126	24	companies	company	NOUN
ijtc-974	126	25	sampled	sample	VERB
ijtc-974	126	26	.	.	PUNCT
ijtc-974	127	1	meanwhile	meanwhile	ADV
ijtc-974	127	2	,	,	PUNCT
ijtc-974	127	3	61	61	NUM
ijtc-974	127	4	samples	sample	NOUN
ijtc-974	127	5	or	or	CCONJ
ijtc-974	127	6	52.4	52.4	NUM
ijtc-974	127	7	%	%	NOUN
ijtc-974	127	8	of	of	ADP
ijtc-974	127	9	companies	company	NOUN
ijtc-974	127	10	did	do	AUX
ijtc-974	127	11	not	not	PART
ijtc-974	127	12	use	use	VERB
ijtc-974	127	13	external	external	ADJ
ijtc-974	127	14	assurance	assurance	NOUN
ijtc-974	127	15	in	in	ADP
ijtc-974	127	16	the	the	DET
ijtc-974	127	17	sustainability	sustainability	NOUN
ijtc-974	127	18	report	report	NOUN
ijtc-974	127	19	.	.	PUNCT
ijtc-974	128	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-974	128	2	the	the	DET
ijtc-974	128	3	role	role	NOUN
ijtc-974	128	4	of	of	ADP
ijtc-974	128	5	external	external	ADJ
ijtc-974	128	6	assurance	assurance	NOUN
ijtc-974	128	7	in	in	ADP
ijtc-974	128	8	moderating	moderate	VERB
ijtc-974	128	9	the	the	DET
ijtc-974	128	10	effect	effect	NOUN
ijtc-974	128	11	of	of	ADP
ijtc-974	128	12	sustainability	sustainability	NOUN
ijtc-974	128	13	reporting	report	VERB
ijtc-974	128	14	quality	quality	NOUN
ijtc-974	128	15	on	on	ADP
ijtc-974	128	16	firm	firm	ADJ
ijtc-974	128	17	value	value	NOUN
ijtc-974	128	18	anisa	anisa	NOUN
ijtc-974	128	19	and	and	CCONJ
ijtc-974	128	20	nikmah	nikmah	NOUN
ijtc-974	128	21	23	23	NUM
ijtc-974	129	1	|	|	ADV
ijtc-974	129	2	ilomata	ilomata	PROPN
ijtc-974	129	3	international	international	ADJ
ijtc-974	129	4	journal	journal	NOUN
ijtc-974	129	5	of	of	ADP
ijtc-974	129	6	tax	tax	PROPN
ijtc-974	129	7	&	&	CCONJ
ijtc-974	129	8	accounting	accounting	PROPN
ijtc-974	129	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	129	10	hypothesis	hypothesis	NOUN
ijtc-974	129	11	test	test	NOUN
ijtc-974	129	12	table	table	NOUN
ijtc-974	129	13	3	3	NUM
ijtc-974	129	14	mra	mra	NOUN
ijtc-974	129	15	test	test	NOUN
ijtc-974	129	16	results	result	VERB
ijtc-974	129	17	variable	variable	ADJ
ijtc-974	129	18	coeficient	coeficient	PROPN
ijtc-974	129	19	t	t	PROPN
ijtc-974	129	20	sig	sig	PROPN
ijtc-974	129	21	.	.	PUNCT
ijtc-974	130	1	(	(	PUNCT
ijtc-974	130	2	constant	constant	ADJ
ijtc-974	130	3	)	)	PUNCT
ijtc-974	130	4	0.777	0.777	NUM
ijtc-974	130	5	2.554	2.554	NUM
ijtc-974	130	6	0.012	0.012	NUM
ijtc-974	130	7	sr	sr	PROPN
ijtc-974	130	8	2.425	2.425	NUM
ijtc-974	130	9	6.131	6.131	NUM
ijtc-974	130	10	0.001	0.001	NUM
ijtc-974	130	11	ea	ea	NOUN
ijtc-974	130	12	0,983	0,983	NUM
ijtc-974	130	13	2.517	2.517	NUM
ijtc-974	130	14	0.013	0.013	NUM
ijtc-974	130	15	sr*ea	sr*ea	NOUN
ijtc-974	130	16	-2.745	-2.745	PUNCT
ijtc-974	130	17	1.494	1.494	NUM
ijtc-974	130	18	0.138	0.138	NUM
ijtc-974	130	19	r	r	NOUN
ijtc-974	130	20	square	square	NOUN
ijtc-974	130	21	:	:	PUNCT
ijtc-974	130	22	0.480	0.480	NUM
ijtc-974	130	23	adj	adj	X
ijtc-974	130	24	r2	r2	PROPN
ijtc-974	130	25	:	:	PUNCT
ijtc-974	130	26	0.466	0.466	NUM
ijtc-974	130	27	dw	dw	NOUN
ijtc-974	130	28	:	:	PUNCT
ijtc-974	130	29	1.818	1.818	NUM
ijtc-974	130	30	f	f	X
ijtc-974	130	31	:	:	PUNCT
ijtc-974	130	32	34.711	34.711	NUM
ijtc-974	130	33	sig	sig	NOUN
ijtc-974	130	34	model	model	NOUN
ijtc-974	130	35	:	:	PUNCT
ijtc-974	130	36	<	<	X
ijtc-974	130	37	0.001	0.001	NUM
ijtc-974	130	38	source	source	NOUN
ijtc-974	130	39	:	:	PUNCT
ijtc-974	130	40	ouput	ouput	ADJ
ijtc-974	130	41	descriptive	descriptive	ADJ
ijtc-974	130	42	analysis	analysis	NOUN
ijtc-974	130	43	of	of	ADP
ijtc-974	130	44	data	datum	NOUN
ijtc-974	130	45	from	from	ADP
ijtc-974	130	46	spss	spss	PROPN
ijtc-974	130	47	,	,	PUNCT
ijtc-974	130	48	2023	2023	NUM
ijtc-974	130	49	the	the	DET
ijtc-974	130	50	results	result	NOUN
ijtc-974	130	51	of	of	ADP
ijtc-974	130	52	the	the	DET
ijtc-974	130	53	hypothesis	hypothesis	NOUN
ijtc-974	130	54	1	1	NUM
ijtc-974	130	55	t	t	NOUN
ijtc-974	130	56	test	test	NOUN
ijtc-974	130	57	show	show	VERB
ijtc-974	130	58	that	that	SCONJ
ijtc-974	130	59	sustainability	sustainability	NOUN
ijtc-974	130	60	reporting	reporting	NOUN
ijtc-974	130	61	has	have	VERB
ijtc-974	130	62	a	a	DET
ijtc-974	130	63	significance	significance	NOUN
ijtc-974	130	64	value	value	NOUN
ijtc-974	130	65	of	of	ADP
ijtc-974	130	66	0.001	0.001	NUM
ijtc-974	130	67	less	less	ADJ
ijtc-974	130	68	than	than	ADP
ijtc-974	130	69	the	the	DET
ijtc-974	130	70	significance	significance	NOUN
ijtc-974	130	71	level	level	NOUN
ijtc-974	130	72	of	of	ADP
ijtc-974	130	73	0.05	0.05	NUM
ijtc-974	130	74	(	(	PUNCT
ijtc-974	130	75	0.001	0.001	NUM
ijtc-974	130	76	<	<	NOUN
ijtc-974	130	77	0.05	0.05	NUM
ijtc-974	130	78	)	)	PUNCT
ijtc-974	130	79	.	.	PUNCT
ijtc-974	131	1	so	so	ADV
ijtc-974	131	2	,	,	PUNCT
ijtc-974	131	3	the	the	DET
ijtc-974	131	4	quality	quality	NOUN
ijtc-974	131	5	of	of	ADP
ijtc-974	131	6	sustainability	sustainability	NOUN
ijtc-974	131	7	reporting	reporting	NOUN
ijtc-974	131	8	has	have	VERB
ijtc-974	131	9	an	an	DET
ijtc-974	131	10	effect	effect	NOUN
ijtc-974	131	11	and	and	CCONJ
ijtc-974	131	12	is	be	AUX
ijtc-974	131	13	statistically	statistically	ADV
ijtc-974	131	14	significant	significant	ADJ
ijtc-974	131	15	on	on	ADP
ijtc-974	131	16	firm	firm	ADJ
ijtc-974	131	17	value	value	NOUN
ijtc-974	131	18	.	.	PUNCT
ijtc-974	132	1	this	this	PRON
ijtc-974	132	2	means	mean	VERB
ijtc-974	132	3	that	that	SCONJ
ijtc-974	132	4	the	the	DET
ijtc-974	132	5	quality	quality	NOUN
ijtc-974	132	6	of	of	ADP
ijtc-974	132	7	sustainability	sustainability	NOUN
ijtc-974	132	8	reporting	reporting	NOUN
ijtc-974	132	9	has	have	VERB
ijtc-974	132	10	a	a	DET
ijtc-974	132	11	significant	significant	ADJ
ijtc-974	132	12	positive	positive	ADJ
ijtc-974	132	13	effect	effect	NOUN
ijtc-974	132	14	,	,	PUNCT
ijtc-974	132	15	so	so	ADV
ijtc-974	132	16	h1	h1	PROPN
ijtc-974	132	17	is	be	AUX
ijtc-974	132	18	accepted	accept	VERB
ijtc-974	132	19	.	.	PUNCT
ijtc-974	133	1	hypothesis	hypothesis	NOUN
ijtc-974	133	2	2	2	NUM
ijtc-974	133	3	t	t	NOUN
ijtc-974	133	4	test	test	NOUN
ijtc-974	133	5	results	result	NOUN
ijtc-974	133	6	show	show	VERB
ijtc-974	133	7	that	that	SCONJ
ijtc-974	133	8	the	the	DET
ijtc-974	133	9	interaction	interaction	NOUN
ijtc-974	133	10	variable	variable	NOUN
ijtc-974	133	11	has	have	VERB
ijtc-974	133	12	a	a	DET
ijtc-974	133	13	significance	significance	NOUN
ijtc-974	133	14	value	value	NOUN
ijtc-974	133	15	of	of	ADP
ijtc-974	133	16	0.138	0.138	NUM
ijtc-974	133	17	greater	great	ADJ
ijtc-974	133	18	than	than	ADP
ijtc-974	133	19	the	the	DET
ijtc-974	133	20	significance	significance	NOUN
ijtc-974	133	21	level	level	NOUN
ijtc-974	133	22	of	of	ADP
ijtc-974	133	23	0.05	0.05	NUM
ijtc-974	133	24	(	(	PUNCT
ijtc-974	133	25	0.138	0.138	NUM
ijtc-974	133	26	>	>	SYM
ijtc-974	133	27	0.05	0.05	NUM
ijtc-974	133	28	)	)	PUNCT
ijtc-974	133	29	.	.	PUNCT
ijtc-974	134	1	so	so	ADV
ijtc-974	134	2	it	it	PRON
ijtc-974	134	3	can	can	AUX
ijtc-974	134	4	be	be	AUX
ijtc-974	134	5	concluded	conclude	VERB
ijtc-974	134	6	that	that	SCONJ
ijtc-974	134	7	external	external	ADJ
ijtc-974	134	8	assurance	assurance	NOUN
ijtc-974	134	9	does	do	AUX
ijtc-974	134	10	not	not	PART
ijtc-974	134	11	moderate	moderate	VERB
ijtc-974	134	12	and	and	CCONJ
ijtc-974	134	13	has	have	VERB
ijtc-974	134	14	no	no	DET
ijtc-974	134	15	effect	effect	NOUN
ijtc-974	134	16	on	on	ADP
ijtc-974	134	17	the	the	DET
ijtc-974	134	18	relationship	relationship	NOUN
ijtc-974	134	19	between	between	ADP
ijtc-974	134	20	sustainability	sustainability	NOUN
ijtc-974	134	21	reporting	report	VERB
ijtc-974	134	22	quality	quality	NOUN
ijtc-974	134	23	and	and	CCONJ
ijtc-974	134	24	firm	firm	ADJ
ijtc-974	134	25	value	value	NOUN
ijtc-974	134	26	,	,	PUNCT
ijtc-974	134	27	so	so	ADV
ijtc-974	134	28	h2	h2	PROPN
ijtc-974	134	29	is	be	AUX
ijtc-974	134	30	rejected	reject	VERB
ijtc-974	134	31	.	.	PUNCT
ijtc-974	135	1	based	base	VERB
ijtc-974	135	2	on	on	ADP
ijtc-974	135	3	the	the	DET
ijtc-974	135	4	f	f	PROPN
ijtc-974	135	5	test	test	NOUN
ijtc-974	135	6	results	result	NOUN
ijtc-974	135	7	,	,	PUNCT
ijtc-974	135	8	fcount	fcount	NOUN
ijtc-974	135	9	=	=	VERB
ijtc-974	135	10	34.711	34.711	NUM
ijtc-974	135	11	is	be	AUX
ijtc-974	135	12	greater	great	ADJ
ijtc-974	135	13	than	than	ADP
ijtc-974	135	14	ftable	ftable	NOUN
ijtc-974	135	15	,	,	PUNCT
ijtc-974	135	16	which	which	PRON
ijtc-974	135	17	is	be	AUX
ijtc-974	135	18	3.92	3.92	NUM
ijtc-974	135	19	with	with	ADP
ijtc-974	135	20	a	a	DET
ijtc-974	135	21	significance	significance	NOUN
ijtc-974	135	22	level	level	NOUN
ijtc-974	135	23	of	of	ADP
ijtc-974	135	24	0.001	0.001	NUM
ijtc-974	135	25	<	<	NOUN
ijtc-974	135	26	0.05	0.05	NUM
ijtc-974	135	27	so	so	SCONJ
ijtc-974	135	28	that	that	SCONJ
ijtc-974	135	29	h1	h1	NOUN
ijtc-974	135	30	is	be	AUX
ijtc-974	135	31	accepted	accept	VERB
ijtc-974	135	32	,	,	PUNCT
ijtc-974	135	33	it	it	PRON
ijtc-974	135	34	means	mean	VERB
ijtc-974	135	35	that	that	SCONJ
ijtc-974	135	36	the	the	DET
ijtc-974	135	37	regression	regression	NOUN
ijtc-974	135	38	model	model	NOUN
ijtc-974	135	39	is	be	AUX
ijtc-974	135	40	fit	fit	ADJ
ijtc-974	135	41	.	.	PUNCT
ijtc-974	136	1	these	these	DET
ijtc-974	136	2	results	result	NOUN
ijtc-974	136	3	indicate	indicate	VERB
ijtc-974	136	4	that	that	SCONJ
ijtc-974	136	5	sustainability	sustainability	NOUN
ijtc-974	136	6	reporting	report	VERB
ijtc-974	136	7	quality	quality	NOUN
ijtc-974	136	8	and	and	CCONJ
ijtc-974	136	9	interaction	interaction	NOUN
ijtc-974	136	10	variables	variable	NOUN
ijtc-974	136	11	together	together	ADV
ijtc-974	136	12	have	have	VERB
ijtc-974	136	13	an	an	DET
ijtc-974	136	14	effect	effect	NOUN
ijtc-974	136	15	on	on	ADP
ijtc-974	136	16	firm	firm	ADJ
ijtc-974	136	17	value	value	NOUN
ijtc-974	136	18	.	.	PUNCT
ijtc-974	137	1	based	base	VERB
ijtc-974	137	2	on	on	ADP
ijtc-974	137	3	the	the	DET
ijtc-974	137	4	results	result	NOUN
ijtc-974	137	5	of	of	ADP
ijtc-974	137	6	the	the	DET
ijtc-974	137	7	coefficient	coefficient	NOUN
ijtc-974	137	8	of	of	ADP
ijtc-974	137	9	determination	determination	NOUN
ijtc-974	137	10	test	test	NOUN
ijtc-974	137	11	,	,	PUNCT
ijtc-974	137	12	the	the	DET
ijtc-974	137	13	adjusted	adjusted	ADJ
ijtc-974	137	14	r2	r2	NOUN
ijtc-974	137	15	of	of	ADP
ijtc-974	137	16	0.466	0.466	NUM
ijtc-974	137	17	is	be	AUX
ijtc-974	137	18	obtained	obtain	VERB
ijtc-974	137	19	,	,	PUNCT
ijtc-974	137	20	which	which	PRON
ijtc-974	137	21	means	mean	VERB
ijtc-974	137	22	that	that	SCONJ
ijtc-974	137	23	46.6	46.6	NUM
ijtc-974	137	24	%	%	NOUN
ijtc-974	137	25	of	of	ADP
ijtc-974	137	26	the	the	DET
ijtc-974	137	27	company	company	NOUN
ijtc-974	137	28	value	value	NOUN
ijtc-974	137	29	(	(	PUNCT
ijtc-974	137	30	tq	tq	INTJ
ijtc-974	137	31	)	)	PUNCT
ijtc-974	137	32	can	can	AUX
ijtc-974	137	33	be	be	AUX
ijtc-974	137	34	explained	explain	VERB
ijtc-974	137	35	by	by	ADP
ijtc-974	137	36	the	the	DET
ijtc-974	137	37	composition	composition	NOUN
ijtc-974	137	38	of	of	ADP
ijtc-974	137	39	the	the	DET
ijtc-974	137	40	independent	independent	ADJ
ijtc-974	137	41	variables	variable	NOUN
ijtc-974	137	42	,	,	PUNCT
ijtc-974	137	43	namely	namely	ADV
ijtc-974	137	44	sustainability	sustainability	NOUN
ijtc-974	137	45	reporting	report	VERB
ijtc-974	137	46	quality	quality	NOUN
ijtc-974	137	47	and	and	CCONJ
ijtc-974	137	48	external	external	ADJ
ijtc-974	137	49	assurance	assurance	NOUN
ijtc-974	137	50	,	,	PUNCT
ijtc-974	137	51	while	while	SCONJ
ijtc-974	137	52	53.4	53.4	NUM
ijtc-974	137	53	%	%	NOUN
ijtc-974	137	54	is	be	AUX
ijtc-974	137	55	explained	explain	VERB
ijtc-974	137	56	by	by	ADP
ijtc-974	137	57	other	other	ADJ
ijtc-974	137	58	variables	variable	NOUN
ijtc-974	137	59	outside	outside	ADP
ijtc-974	137	60	this	this	DET
ijtc-974	137	61	research	research	NOUN
ijtc-974	137	62	method	method	NOUN
ijtc-974	137	63	.	.	PUNCT
ijtc-974	138	1	the	the	DET
ijtc-974	138	2	effect	effect	NOUN
ijtc-974	138	3	of	of	ADP
ijtc-974	138	4	sustainability	sustainability	NOUN
ijtc-974	138	5	reporting	report	VERB
ijtc-974	138	6	quality	quality	NOUN
ijtc-974	138	7	on	on	ADP
ijtc-974	138	8	firm	firm	ADJ
ijtc-974	138	9	value	value	NOUN
ijtc-974	138	10	based	base	VERB
ijtc-974	138	11	on	on	ADP
ijtc-974	138	12	the	the	DET
ijtc-974	138	13	results	result	NOUN
ijtc-974	138	14	of	of	ADP
ijtc-974	138	15	research	research	NOUN
ijtc-974	138	16	on	on	ADP
ijtc-974	138	17	the	the	DET
ijtc-974	138	18	quality	quality	NOUN
ijtc-974	138	19	variable	variable	ADJ
ijtc-974	138	20	sustainability	sustainability	NOUN
ijtc-974	138	21	reporting	reporting	NOUN
ijtc-974	138	22	has	have	VERB
ijtc-974	138	23	a	a	DET
ijtc-974	138	24	significance	significance	NOUN
ijtc-974	138	25	value	value	NOUN
ijtc-974	138	26	of	of	ADP
ijtc-974	138	27	0.001	0.001	NUM
ijtc-974	138	28	smaller	small	ADJ
ijtc-974	138	29	than	than	ADP
ijtc-974	138	30	the	the	DET
ijtc-974	138	31	significance	significance	NOUN
ijtc-974	138	32	level	level	NOUN
ijtc-974	138	33	of	of	ADP
ijtc-974	138	34	0.05	0.05	NUM
ijtc-974	138	35	(	(	PUNCT
ijtc-974	138	36	0.001	0.001	NUM
ijtc-974	138	37	<	<	NOUN
ijtc-974	138	38	0.05	0.05	NUM
ijtc-974	138	39	)	)	PUNCT
ijtc-974	138	40	.	.	PUNCT
ijtc-974	139	1	so	so	ADV
ijtc-974	139	2	that	that	SCONJ
ijtc-974	139	3	h1	h1	NOUN
ijtc-974	139	4	is	be	AUX
ijtc-974	139	5	accepted	accept	VERB
ijtc-974	139	6	,	,	PUNCT
ijtc-974	139	7	meaning	mean	VERB
ijtc-974	139	8	that	that	SCONJ
ijtc-974	139	9	the	the	DET
ijtc-974	139	10	quality	quality	NOUN
ijtc-974	139	11	of	of	ADP
ijtc-974	139	12	sustainability	sustainability	NOUN
ijtc-974	139	13	reporting	reporting	NOUN
ijtc-974	139	14	has	have	VERB
ijtc-974	139	15	an	an	DET
ijtc-974	139	16	effect	effect	NOUN
ijtc-974	139	17	and	and	CCONJ
ijtc-974	139	18	is	be	AUX
ijtc-974	139	19	statistically	statistically	ADV
ijtc-974	139	20	significant	significant	ADJ
ijtc-974	139	21	on	on	ADP
ijtc-974	139	22	firm	firm	ADJ
ijtc-974	139	23	value	value	NOUN
ijtc-974	139	24	.	.	PUNCT
ijtc-974	140	1	based	base	VERB
ijtc-974	140	2	on	on	ADP
ijtc-974	140	3	the	the	DET
ijtc-974	140	4	coefficient	coefficient	NOUN
ijtc-974	140	5	of	of	ADP
ijtc-974	140	6	sustainability	sustainability	NOUN
ijtc-974	140	7	reporting	reporting	NOUN
ijtc-974	140	8	value	value	NOUN
ijtc-974	140	9	is	be	AUX
ijtc-974	140	10	2.245	2.245	NUM
ijtc-974	140	11	with	with	ADP
ijtc-974	140	12	positive	positive	ADJ
ijtc-974	140	13	parameters	parameter	NOUN
ijtc-974	140	14	.	.	PUNCT
ijtc-974	141	1	this	this	PRON
ijtc-974	141	2	means	mean	VERB
ijtc-974	141	3	that	that	SCONJ
ijtc-974	141	4	every	every	DET
ijtc-974	141	5	time	time	NOUN
ijtc-974	141	6	there	there	PRON
ijtc-974	141	7	is	be	VERB
ijtc-974	141	8	an	an	DET
ijtc-974	141	9	increase	increase	NOUN
ijtc-974	141	10	in	in	ADP
ijtc-974	141	11	the	the	DET
ijtc-974	141	12	quality	quality	NOUN
ijtc-974	141	13	of	of	ADP
ijtc-974	141	14	sustainability	sustainability	NOUN
ijtc-974	141	15	reporting	reporting	NOUN
ijtc-974	141	16	by	by	ADP
ijtc-974	141	17	1	1	NUM
ijtc-974	141	18	unit	unit	NOUN
ijtc-974	141	19	,	,	PUNCT
ijtc-974	141	20	it	it	PRON
ijtc-974	141	21	will	will	AUX
ijtc-974	141	22	have	have	VERB
ijtc-974	141	23	an	an	DET
ijtc-974	141	24	impact	impact	NOUN
ijtc-974	141	25	on	on	ADP
ijtc-974	141	26	increasing	increase	VERB
ijtc-974	141	27	tobin	tobin	NOUN
ijtc-974	141	28	's	's	PART
ijtc-974	141	29	q	q	NOUN
ijtc-974	141	30	by	by	ADP
ijtc-974	141	31	224.5	224.5	NUM
ijtc-974	141	32	%	%	NOUN
ijtc-974	141	33	.	.	PUNCT
ijtc-974	142	1	thus	thus	ADV
ijtc-974	142	2	,	,	PUNCT
ijtc-974	142	3	the	the	PRON
ijtc-974	142	4	higher	high	ADJ
ijtc-974	142	5	the	the	DET
ijtc-974	142	6	quality	quality	NOUN
ijtc-974	142	7	of	of	ADP
ijtc-974	142	8	the	the	DET
ijtc-974	142	9	company	company	NOUN
ijtc-974	142	10	's	's	PART
ijtc-974	142	11	sustainability	sustainability	NOUN
ijtc-974	142	12	report	report	NOUN
ijtc-974	142	13	,	,	PUNCT
ijtc-974	142	14	the	the	PRON
ijtc-974	142	15	better	well	ADJ
ijtc-974	142	16	the	the	DET
ijtc-974	142	17	value	value	NOUN
ijtc-974	142	18	of	of	ADP
ijtc-974	142	19	the	the	DET
ijtc-974	142	20	company	company	NOUN
ijtc-974	142	21	.	.	PUNCT
ijtc-974	143	1	in	in	ADP
ijtc-974	143	2	the	the	DET
ijtc-974	143	3	study	study	NOUN
ijtc-974	143	4	,	,	PUNCT
ijtc-974	143	5	it	it	PRON
ijtc-974	143	6	was	be	AUX
ijtc-974	143	7	found	find	VERB
ijtc-974	143	8	that	that	SCONJ
ijtc-974	143	9	companies	company	NOUN
ijtc-974	143	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-974	143	11	the	the	DET
ijtc-974	143	12	role	role	NOUN
ijtc-974	143	13	of	of	ADP
ijtc-974	143	14	external	external	ADJ
ijtc-974	143	15	assurance	assurance	NOUN
ijtc-974	143	16	in	in	ADP
ijtc-974	143	17	moderating	moderate	VERB
ijtc-974	143	18	the	the	DET
ijtc-974	143	19	effect	effect	NOUN
ijtc-974	143	20	of	of	ADP
ijtc-974	143	21	sustainability	sustainability	NOUN
ijtc-974	143	22	reporting	report	VERB
ijtc-974	143	23	quality	quality	NOUN
ijtc-974	143	24	on	on	ADP
ijtc-974	143	25	firm	firm	ADJ
ijtc-974	143	26	value	value	NOUN
ijtc-974	143	27	anisa	anisa	NOUN
ijtc-974	143	28	and	and	CCONJ
ijtc-974	143	29	nikmah	nikmah	NOUN
ijtc-974	143	30	24	24	NUM
ijtc-974	143	31	|	|	ADV
ijtc-974	143	32	ilomata	ilomata	PROPN
ijtc-974	143	33	international	international	ADJ
ijtc-974	143	34	journal	journal	NOUN
ijtc-974	143	35	of	of	ADP
ijtc-974	143	36	tax	tax	PROPN
ijtc-974	143	37	&	&	CCONJ
ijtc-974	143	38	accounting	accounting	PROPN
ijtc-974	143	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	143	40	that	that	PRON
ijtc-974	143	41	have	have	VERB
ijtc-974	143	42	a	a	DET
ijtc-974	143	43	high	high	ADJ
ijtc-974	143	44	tq	tq	NOUN
ijtc-974	143	45	value	value	NOUN
ijtc-974	143	46	,	,	PUNCT
ijtc-974	143	47	namely	namely	ADV
ijtc-974	143	48	aali	aali	ADJ
ijtc-974	143	49	,	,	PUNCT
ijtc-974	143	50	unlv	unlv	PROPN
ijtc-974	143	51	,	,	PUNCT
ijtc-974	143	52	wika	wika	X
ijtc-974	143	53	,	,	PUNCT
ijtc-974	143	54	have	have	VERB
ijtc-974	143	55	sustainability	sustainability	NOUN
ijtc-974	143	56	reporting	reporting	NOUN
ijtc-974	143	57	disclosures	disclosure	NOUN
ijtc-974	143	58	that	that	PRON
ijtc-974	143	59	are	be	AUX
ijtc-974	143	60	more	more	ADJ
ijtc-974	143	61	than	than	ADP
ijtc-974	143	62	the	the	DET
ijtc-974	143	63	average	average	NOUN
ijtc-974	143	64	of	of	ADP
ijtc-974	143	65	0.33	0.33	NUM
ijtc-974	143	66	.	.	PUNCT
ijtc-974	144	1	meanwhile	meanwhile	ADV
ijtc-974	144	2	,	,	PUNCT
ijtc-974	144	3	companies	company	NOUN
ijtc-974	144	4	that	that	PRON
ijtc-974	144	5	have	have	VERB
ijtc-974	144	6	less	less	ADJ
ijtc-974	144	7	than	than	ADP
ijtc-974	144	8	average	average	ADJ
ijtc-974	144	9	sustainability	sustainability	NOUN
ijtc-974	144	10	reporting	reporting	NOUN
ijtc-974	144	11	disclosure	disclosure	NOUN
ijtc-974	144	12	have	have	VERB
ijtc-974	144	13	low	low	ADJ
ijtc-974	144	14	tq	tq	ADP
ijtc-974	144	15	values	value	NOUN
ijtc-974	144	16	,	,	PUNCT
ijtc-974	144	17	namely	namely	ADV
ijtc-974	144	18	bnii	bnii	ADJ
ijtc-974	144	19	,	,	PUNCT
ijtc-974	144	20	bjtm	bjtm	NOUN
ijtc-974	144	21	and	and	CCONJ
ijtc-974	144	22	peha	peha	ADV
ijtc-974	144	23	with	with	ADP
ijtc-974	144	24	tq	tq	ADP
ijtc-974	144	25	values	value	NOUN
ijtc-974	144	26	less	less	ADJ
ijtc-974	144	27	than	than	ADP
ijtc-974	144	28	1	1	NUM
ijtc-974	144	29	.	.	PUNCT
ijtc-974	145	1	this	this	PRON
ijtc-974	145	2	is	be	AUX
ijtc-974	145	3	in	in	ADP
ijtc-974	145	4	line	line	NOUN
ijtc-974	145	5	with	with	ADP
ijtc-974	145	6	what	what	PRON
ijtc-974	145	7	(	(	PUNCT
ijtc-974	145	8	fatchan	fatchan	PROPN
ijtc-974	145	9	&	&	CCONJ
ijtc-974	145	10	trisnawati	trisnawati	PROPN
ijtc-974	145	11	,	,	PUNCT
ijtc-974	145	12	2018	2018	NUM
ijtc-974	145	13	)	)	PUNCT
ijtc-974	145	14	found	find	VERB
ijtc-974	145	15	that	that	SCONJ
ijtc-974	145	16	the	the	DET
ijtc-974	145	17	quality	quality	NOUN
ijtc-974	145	18	of	of	ADP
ijtc-974	145	19	annual	annual	ADJ
ijtc-974	145	20	reports	report	NOUN
ijtc-974	145	21	,	,	PUNCT
ijtc-974	145	22	especially	especially	ADV
ijtc-974	145	23	sustainability	sustainability	NOUN
ijtc-974	145	24	reporting	reporting	NOUN
ijtc-974	145	25	,	,	PUNCT
ijtc-974	145	26	has	have	VERB
ijtc-974	145	27	a	a	DET
ijtc-974	145	28	positive	positive	ADJ
ijtc-974	145	29	influence	influence	NOUN
ijtc-974	145	30	on	on	ADP
ijtc-974	145	31	company	company	NOUN
ijtc-974	145	32	performance	performance	NOUN
ijtc-974	145	33	.	.	PUNCT
ijtc-974	146	1	the	the	DET
ijtc-974	146	2	more	more	ADJ
ijtc-974	146	3	disclosures	disclosure	NOUN
ijtc-974	146	4	disclosed	disclose	VERB
ijtc-974	146	5	by	by	ADP
ijtc-974	146	6	the	the	DET
ijtc-974	146	7	company	company	NOUN
ijtc-974	146	8	,	,	PUNCT
ijtc-974	146	9	the	the	DET
ijtc-974	146	10	quality	quality	NOUN
ijtc-974	146	11	of	of	ADP
ijtc-974	146	12	sustainability	sustainability	NOUN
ijtc-974	146	13	reporting	reporting	NOUN
ijtc-974	146	14	will	will	AUX
ijtc-974	146	15	increase	increase	VERB
ijtc-974	146	16	so	so	SCONJ
ijtc-974	146	17	that	that	SCONJ
ijtc-974	146	18	the	the	DET
ijtc-974	146	19	company	company	NOUN
ijtc-974	146	20	's	's	PART
ijtc-974	146	21	value	value	NOUN
ijtc-974	146	22	will	will	AUX
ijtc-974	146	23	also	also	ADV
ijtc-974	146	24	increase	increase	VERB
ijtc-974	146	25	(	(	PUNCT
ijtc-974	146	26	kharisma	kharisma	PROPN
ijtc-974	146	27	&	&	CCONJ
ijtc-974	146	28	zulfiati	zulfiati	PROPN
ijtc-974	146	29	,	,	PUNCT
ijtc-974	146	30	2020	2020	NUM
ijtc-974	146	31	)	)	PUNCT
ijtc-974	146	32	.	.	PUNCT
ijtc-974	147	1	(	(	PUNCT
ijtc-974	147	2	ronald	ronald	PROPN
ijtc-974	147	3	et	et	PROPN
ijtc-974	147	4	al	al	PROPN
ijtc-974	147	5	.	.	PROPN
ijtc-974	147	6	,	,	PUNCT
ijtc-974	147	7	2019	2019	NUM
ijtc-974	147	8	)	)	PUNCT
ijtc-974	147	9	revealed	reveal	VERB
ijtc-974	147	10	that	that	SCONJ
ijtc-974	147	11	disclosing	disclose	VERB
ijtc-974	147	12	sustainability	sustainability	NOUN
ijtc-974	147	13	reporting	reporting	NOUN
ijtc-974	147	14	will	will	AUX
ijtc-974	147	15	be	be	AUX
ijtc-974	147	16	profitable	profitable	ADJ
ijtc-974	147	17	because	because	SCONJ
ijtc-974	147	18	of	of	ADP
ijtc-974	147	19	the	the	DET
ijtc-974	147	20	investment	investment	NOUN
ijtc-974	147	21	made	make	VERB
ijtc-974	147	22	so	so	SCONJ
ijtc-974	147	23	that	that	SCONJ
ijtc-974	147	24	it	it	PRON
ijtc-974	147	25	has	have	VERB
ijtc-974	147	26	an	an	DET
ijtc-974	147	27	impact	impact	NOUN
ijtc-974	147	28	on	on	ADP
ijtc-974	147	29	increasing	increase	VERB
ijtc-974	147	30	company	company	NOUN
ijtc-974	147	31	value	value	NOUN
ijtc-974	147	32	.	.	PUNCT
ijtc-974	148	1	this	this	PRON
ijtc-974	148	2	is	be	AUX
ijtc-974	148	3	also	also	ADV
ijtc-974	148	4	in	in	ADP
ijtc-974	148	5	line	line	NOUN
ijtc-974	148	6	with	with	ADP
ijtc-974	148	7	signalling	signal	VERB
ijtc-974	148	8	theory	theory	NOUN
ijtc-974	148	9	,	,	PUNCT
ijtc-974	148	10	where	where	SCONJ
ijtc-974	148	11	the	the	DET
ijtc-974	148	12	quality	quality	NOUN
ijtc-974	148	13	of	of	ADP
ijtc-974	148	14	sustainability	sustainability	NOUN
ijtc-974	148	15	reporting	reporting	NOUN
ijtc-974	148	16	will	will	AUX
ijtc-974	148	17	be	be	AUX
ijtc-974	148	18	a	a	DET
ijtc-974	148	19	positive	positive	ADJ
ijtc-974	148	20	signal	signal	NOUN
ijtc-974	148	21	for	for	SCONJ
ijtc-974	148	22	investors	investor	NOUN
ijtc-974	148	23	to	to	PART
ijtc-974	148	24	invest	invest	VERB
ijtc-974	148	25	in	in	ADP
ijtc-974	148	26	the	the	DET
ijtc-974	148	27	company	company	NOUN
ijtc-974	148	28	.	.	PUNCT
ijtc-974	149	1	in	in	ADP
ijtc-974	149	2	addition	addition	NOUN
ijtc-974	149	3	,	,	PUNCT
ijtc-974	149	4	this	this	DET
ijtc-974	149	5	result	result	NOUN
ijtc-974	149	6	also	also	ADV
ijtc-974	149	7	supports	support	VERB
ijtc-974	149	8	that	that	SCONJ
ijtc-974	149	9	the	the	DET
ijtc-974	149	10	company	company	NOUN
ijtc-974	149	11	's	's	PART
ijtc-974	149	12	image	image	NOUN
ijtc-974	149	13	can	can	AUX
ijtc-974	149	14	be	be	AUX
ijtc-974	149	15	improved	improve	VERB
ijtc-974	149	16	by	by	ADP
ijtc-974	149	17	using	use	VERB
ijtc-974	149	18	sustainability	sustainability	NOUN
ijtc-974	149	19	reports	report	NOUN
ijtc-974	149	20	in	in	ADP
ijtc-974	149	21	line	line	NOUN
ijtc-974	149	22	with	with	ADP
ijtc-974	149	23	legitimacy	legitimacy	NOUN
ijtc-974	149	24	theory	theory	NOUN
ijtc-974	149	25	and	and	CCONJ
ijtc-974	149	26	stakeholder	stakeholder	NOUN
ijtc-974	149	27	theory	theory	NOUN
ijtc-974	149	28	.	.	PUNCT
ijtc-974	150	1	the	the	DET
ijtc-974	150	2	role	role	NOUN
ijtc-974	150	3	of	of	ADP
ijtc-974	150	4	external	external	ADJ
ijtc-974	150	5	assurance	assurance	NOUN
ijtc-974	150	6	in	in	ADP
ijtc-974	150	7	moderating	moderate	VERB
ijtc-974	150	8	the	the	DET
ijtc-974	150	9	effect	effect	NOUN
ijtc-974	150	10	of	of	ADP
ijtc-974	150	11	sustainability	sustainability	NOUN
ijtc-974	150	12	reporting	report	VERB
ijtc-974	150	13	quality	quality	NOUN
ijtc-974	150	14	on	on	ADP
ijtc-974	150	15	firm	firm	ADJ
ijtc-974	150	16	value	value	NOUN
ijtc-974	150	17	based	base	VERB
ijtc-974	150	18	on	on	ADP
ijtc-974	150	19	the	the	DET
ijtc-974	150	20	t	t	PROPN
ijtc-974	150	21	test	test	NOUN
ijtc-974	150	22	,	,	PUNCT
ijtc-974	150	23	the	the	DET
ijtc-974	150	24	significance	significance	NOUN
ijtc-974	150	25	value	value	NOUN
ijtc-974	150	26	of	of	ADP
ijtc-974	150	27	external	external	ADJ
ijtc-974	150	28	assurance	assurance	NOUN
ijtc-974	150	29	of	of	ADP
ijtc-974	150	30	0.138	0.138	NUM
ijtc-974	150	31	is	be	AUX
ijtc-974	150	32	greater	great	ADJ
ijtc-974	150	33	than	than	ADP
ijtc-974	150	34	the	the	DET
ijtc-974	150	35	significance	significance	NOUN
ijtc-974	150	36	level	level	NOUN
ijtc-974	150	37	of	of	ADP
ijtc-974	150	38	0.05	0.05	NUM
ijtc-974	150	39	.	.	PUNCT
ijtc-974	151	1	therefore	therefore	ADV
ijtc-974	151	2	,	,	PUNCT
ijtc-974	151	3	it	it	PRON
ijtc-974	151	4	can	can	AUX
ijtc-974	151	5	be	be	AUX
ijtc-974	151	6	concluded	conclude	VERB
ijtc-974	151	7	that	that	SCONJ
ijtc-974	151	8	external	external	ADJ
ijtc-974	151	9	assurance	assurance	NOUN
ijtc-974	151	10	does	do	AUX
ijtc-974	151	11	not	not	PART
ijtc-974	151	12	moderate	moderate	VERB
ijtc-974	151	13	the	the	DET
ijtc-974	151	14	effect	effect	NOUN
ijtc-974	151	15	of	of	ADP
ijtc-974	151	16	sustainability	sustainability	NOUN
ijtc-974	151	17	reporting	report	VERB
ijtc-974	151	18	quality	quality	NOUN
ijtc-974	151	19	on	on	ADP
ijtc-974	151	20	firm	firm	ADJ
ijtc-974	151	21	value	value	NOUN
ijtc-974	151	22	.	.	PUNCT
ijtc-974	152	1	this	this	DET
ijtc-974	152	2	study	study	NOUN
ijtc-974	152	3	proves	prove	VERB
ijtc-974	152	4	that	that	SCONJ
ijtc-974	152	5	companies	company	NOUN
ijtc-974	152	6	that	that	PRON
ijtc-974	152	7	use	use	VERB
ijtc-974	152	8	external	external	ADJ
ijtc-974	152	9	assurance	assurance	NOUN
ijtc-974	152	10	to	to	PART
ijtc-974	152	11	improve	improve	VERB
ijtc-974	152	12	the	the	DET
ijtc-974	152	13	quality	quality	NOUN
ijtc-974	152	14	of	of	ADP
ijtc-974	152	15	their	their	PRON
ijtc-974	152	16	sustainability	sustainability	NOUN
ijtc-974	152	17	reporting	reporting	NOUN
ijtc-974	152	18	have	have	AUX
ijtc-974	152	19	not	not	PART
ijtc-974	152	20	been	be	AUX
ijtc-974	152	21	able	able	ADJ
ijtc-974	152	22	to	to	PART
ijtc-974	152	23	increase	increase	VERB
ijtc-974	152	24	company	company	NOUN
ijtc-974	152	25	value	value	NOUN
ijtc-974	152	26	because	because	SCONJ
ijtc-974	152	27	there	there	PRON
ijtc-974	152	28	are	be	VERB
ijtc-974	152	29	still	still	ADV
ijtc-974	152	30	several	several	ADJ
ijtc-974	152	31	factors	factor	NOUN
ijtc-974	152	32	that	that	PRON
ijtc-974	152	33	can	can	AUX
ijtc-974	152	34	influence	influence	VERB
ijtc-974	152	35	,	,	PUNCT
ijtc-974	152	36	namely	namely	ADV
ijtc-974	152	37	investor	investor	NOUN
ijtc-974	152	38	attention	attention	NOUN
ijtc-974	152	39	and	and	CCONJ
ijtc-974	152	40	costs	cost	NOUN
ijtc-974	152	41	.	.	PUNCT
ijtc-974	153	1	information	information	NOUN
ijtc-974	153	2	on	on	ADP
ijtc-974	153	3	the	the	DET
ijtc-974	153	4	existence	existence	NOUN
ijtc-974	153	5	of	of	ADP
ijtc-974	153	6	external	external	ADJ
ijtc-974	153	7	assurance	assurance	NOUN
ijtc-974	153	8	in	in	ADP
ijtc-974	153	9	sustainability	sustainability	NOUN
ijtc-974	153	10	reporting	reporting	NOUN
ijtc-974	153	11	is	be	AUX
ijtc-974	153	12	not	not	PART
ijtc-974	153	13	considered	consider	VERB
ijtc-974	153	14	by	by	ADP
ijtc-974	153	15	investors	investor	NOUN
ijtc-974	153	16	.	.	PUNCT
ijtc-974	154	1	(	(	PUNCT
ijtc-974	154	2	rahmansyah	rahmansyah	PROPN
ijtc-974	154	3	&	&	CCONJ
ijtc-974	154	4	faisal	faisal	PROPN
ijtc-974	154	5	,	,	PUNCT
ijtc-974	154	6	2015	2015	NUM
ijtc-974	154	7	)	)	PUNCT
ijtc-974	154	8	revealed	reveal	VERB
ijtc-974	154	9	that	that	SCONJ
ijtc-974	154	10	investors	investor	NOUN
ijtc-974	154	11	'	'	PART
ijtc-974	154	12	demand	demand	NOUN
ijtc-974	154	13	and	and	CCONJ
ijtc-974	154	14	attention	attention	NOUN
ijtc-974	154	15	are	be	AUX
ijtc-974	154	16	still	still	ADV
ijtc-974	154	17	lacking	lack	VERB
ijtc-974	154	18	and	and	CCONJ
ijtc-974	154	19	the	the	DET
ijtc-974	154	20	company	company	NOUN
ijtc-974	154	21	's	's	PART
ijtc-974	154	22	lack	lack	NOUN
ijtc-974	154	23	of	of	ADP
ijtc-974	154	24	understanding	understanding	NOUN
ijtc-974	154	25	of	of	ADP
ijtc-974	154	26	external	external	ADJ
ijtc-974	154	27	assurance	assurance	NOUN
ijtc-974	154	28	is	be	AUX
ijtc-974	154	29	a	a	DET
ijtc-974	154	30	factor	factor	NOUN
ijtc-974	154	31	in	in	ADP
ijtc-974	154	32	external	external	ADJ
ijtc-974	154	33	assurance	assurance	NOUN
ijtc-974	154	34	not	not	PART
ijtc-974	154	35	being	be	AUX
ijtc-974	154	36	carried	carry	VERB
ijtc-974	154	37	out	out	ADP
ijtc-974	154	38	by	by	ADP
ijtc-974	154	39	the	the	DET
ijtc-974	154	40	company	company	NOUN
ijtc-974	154	41	and	and	CCONJ
ijtc-974	154	42	the	the	DET
ijtc-974	154	43	high	high	ADJ
ijtc-974	154	44	cost	cost	NOUN
ijtc-974	154	45	.	.	PUNCT
ijtc-974	155	1	this	this	DET
ijtc-974	155	2	statement	statement	NOUN
ijtc-974	155	3	is	be	AUX
ijtc-974	155	4	reinforced	reinforce	VERB
ijtc-974	155	5	by	by	ADP
ijtc-974	155	6	the	the	DET
ijtc-974	155	7	findings	finding	NOUN
ijtc-974	155	8	of	of	ADP
ijtc-974	155	9	this	this	DET
ijtc-974	155	10	study	study	NOUN
ijtc-974	155	11	which	which	PRON
ijtc-974	155	12	show	show	VERB
ijtc-974	155	13	that	that	SCONJ
ijtc-974	155	14	the	the	DET
ijtc-974	155	15	level	level	NOUN
ijtc-974	155	16	of	of	ADP
ijtc-974	155	17	external	external	ADJ
ijtc-974	155	18	assurance	assurance	NOUN
ijtc-974	155	19	is	be	AUX
ijtc-974	155	20	still	still	ADV
ijtc-974	155	21	voluntary	voluntary	ADJ
ijtc-974	155	22	,	,	PUNCT
ijtc-974	155	23	this	this	PRON
ijtc-974	155	24	can	can	AUX
ijtc-974	155	25	be	be	AUX
ijtc-974	155	26	seen	see	VERB
ijtc-974	155	27	in	in	ADP
ijtc-974	155	28	the	the	DET
ijtc-974	155	29	research	research	NOUN
ijtc-974	155	30	sample	sample	NOUN
ijtc-974	155	31	which	which	PRON
ijtc-974	155	32	shows	show	VERB
ijtc-974	155	33	that	that	SCONJ
ijtc-974	155	34	companies	company	NOUN
ijtc-974	155	35	that	that	PRON
ijtc-974	155	36	use	use	VERB
ijtc-974	155	37	external	external	ADJ
ijtc-974	155	38	assurance	assurance	NOUN
ijtc-974	155	39	are	be	AUX
ijtc-974	155	40	fewer	few	ADJ
ijtc-974	155	41	than	than	ADP
ijtc-974	155	42	companies	company	NOUN
ijtc-974	155	43	that	that	PRON
ijtc-974	155	44	do	do	AUX
ijtc-974	155	45	not	not	PART
ijtc-974	155	46	use	use	VERB
ijtc-974	155	47	external	external	ADJ
ijtc-974	155	48	assurance	assurance	NOUN
ijtc-974	155	49	in	in	ADP
ijtc-974	155	50	their	their	PRON
ijtc-974	155	51	sustainability	sustainability	NOUN
ijtc-974	155	52	reports	report	NOUN
ijtc-974	155	53	,	,	PUNCT
ijtc-974	155	54	namely	namely	ADV
ijtc-974	155	55	46.4	46.4	NUM
ijtc-974	155	56	%	%	NOUN
ijtc-974	155	57	.	.	PUNCT
ijtc-974	156	1	(	(	PUNCT
ijtc-974	156	2	cho	cho	NOUN
ijtc-974	156	3	et	et	PROPN
ijtc-974	156	4	al	al	PROPN
ijtc-974	156	5	.	.	PROPN
ijtc-974	156	6	,	,	PUNCT
ijtc-974	156	7	2014	2014	NUM
ijtc-974	156	8	)	)	PUNCT
ijtc-974	156	9	stated	state	VERB
ijtc-974	156	10	that	that	SCONJ
ijtc-974	156	11	companies	company	NOUN
ijtc-974	156	12	conduct	conduct	VERB
ijtc-974	156	13	external	external	ADJ
ijtc-974	156	14	assurance	assurance	NOUN
ijtc-974	156	15	more	more	ADJ
ijtc-974	156	16	for	for	ADP
ijtc-974	156	17	the	the	DET
ijtc-974	156	18	benefit	benefit	NOUN
ijtc-974	156	19	of	of	ADP
ijtc-974	156	20	shareholders	shareholder	NOUN
ijtc-974	156	21	,	,	PUNCT
ijtc-974	156	22	so	so	SCONJ
ijtc-974	156	23	that	that	SCONJ
ijtc-974	156	24	companies	company	NOUN
ijtc-974	156	25	conduct	conduct	VERB
ijtc-974	156	26	external	external	ADJ
ijtc-974	156	27	assurance	assurance	NOUN
ijtc-974	156	28	if	if	SCONJ
ijtc-974	156	29	there	there	PRON
ijtc-974	156	30	is	be	VERB
ijtc-974	156	31	a	a	DET
ijtc-974	156	32	request	request	NOUN
ijtc-974	156	33	from	from	ADP
ijtc-974	156	34	investors	investor	NOUN
ijtc-974	156	35	.	.	PUNCT
ijtc-974	157	1	another	another	DET
ijtc-974	157	2	reason	reason	NOUN
ijtc-974	157	3	companies	company	NOUN
ijtc-974	157	4	do	do	AUX
ijtc-974	157	5	not	not	PART
ijtc-974	157	6	use	use	VERB
ijtc-974	157	7	external	external	ADJ
ijtc-974	157	8	assurance	assurance	NOUN
ijtc-974	157	9	is	be	AUX
ijtc-974	157	10	because	because	SCONJ
ijtc-974	157	11	high	high	ADJ
ijtc-974	157	12	financing	financing	NOUN
ijtc-974	157	13	can	can	AUX
ijtc-974	157	14	change	change	VERB
ijtc-974	157	15	investor	investor	NOUN
ijtc-974	157	16	perceptions	perception	NOUN
ijtc-974	157	17	,	,	PUNCT
ijtc-974	157	18	when	when	SCONJ
ijtc-974	157	19	investors	investor	NOUN
ijtc-974	157	20	assume	assume	VERB
ijtc-974	157	21	that	that	SCONJ
ijtc-974	157	22	the	the	DET
ijtc-974	157	23	existence	existence	NOUN
ijtc-974	157	24	of	of	ADP
ijtc-974	157	25	external	external	ADJ
ijtc-974	157	26	assurance	assurance	NOUN
ijtc-974	157	27	will	will	AUX
ijtc-974	157	28	increase	increase	VERB
ijtc-974	157	29	costs	cost	NOUN
ijtc-974	157	30	rather	rather	ADV
ijtc-974	157	31	than	than	ADP
ijtc-974	157	32	provide	provide	VERB
ijtc-974	157	33	added	add	VERB
ijtc-974	157	34	value	value	NOUN
ijtc-974	157	35	so	so	SCONJ
ijtc-974	157	36	that	that	SCONJ
ijtc-974	157	37	it	it	PRON
ijtc-974	157	38	can	can	AUX
ijtc-974	157	39	reduce	reduce	VERB
ijtc-974	157	40	investor	investor	NOUN
ijtc-974	157	41	shares	share	NOUN
ijtc-974	157	42	.	.	PUNCT
ijtc-974	158	1	this	this	PRON
ijtc-974	158	2	can	can	AUX
ijtc-974	158	3	have	have	VERB
ijtc-974	158	4	an	an	DET
ijtc-974	158	5	impact	impact	NOUN
ijtc-974	158	6	on	on	ADP
ijtc-974	158	7	firm	firm	ADJ
ijtc-974	158	8	value	value	NOUN
ijtc-974	158	9	.	.	PUNCT
ijtc-974	159	1	conclusion	conclusion	NOUN
ijtc-974	159	2	this	this	DET
ijtc-974	159	3	research	research	NOUN
ijtc-974	159	4	proves	prove	VERB
ijtc-974	159	5	that	that	SCONJ
ijtc-974	159	6	the	the	DET
ijtc-974	159	7	higher	high	ADJ
ijtc-974	159	8	quality	quality	NOUN
ijtc-974	159	9	of	of	ADP
ijtc-974	159	10	sustainability	sustainability	NOUN
ijtc-974	159	11	reporting	reporting	NOUN
ijtc-974	159	12	indicated	indicate	VERB
ijtc-974	159	13	by	by	ADP
ijtc-974	159	14	the	the	DET
ijtc-974	159	15	high	high	ADJ
ijtc-974	159	16	level	level	NOUN
ijtc-974	159	17	of	of	ADP
ijtc-974	159	18	disclosure	disclosure	NOUN
ijtc-974	159	19	can	can	AUX
ijtc-974	159	20	increase	increase	VERB
ijtc-974	159	21	company	company	NOUN
ijtc-974	159	22	value	value	NOUN
ijtc-974	159	23	,	,	PUNCT
ijtc-974	159	24	because	because	SCONJ
ijtc-974	159	25	with	with	ADP
ijtc-974	159	26	sustainability	sustainability	NOUN
ijtc-974	159	27	reporting	reporting	NOUN
ijtc-974	159	28	,	,	PUNCT
ijtc-974	159	29	the	the	DET
ijtc-974	159	30	company	company	NOUN
ijtc-974	159	31	has	have	AUX
ijtc-974	159	32	increased	increase	VERB
ijtc-974	159	33	information	information	NOUN
ijtc-974	159	34	transparency	transparency	NOUN
ijtc-974	159	35	and	and	CCONJ
ijtc-974	159	36	stakeholder	stakeholder	NOUN
ijtc-974	159	37	trust	trust	PROPN
ijtc-974	159	38	.	.	PUNCT
ijtc-974	160	1	the	the	DET
ijtc-974	160	2	increasing	increase	VERB
ijtc-974	160	3	quality	quality	NOUN
ijtc-974	160	4	of	of	ADP
ijtc-974	160	5	sustainability	sustainability	NOUN
ijtc-974	160	6	reporting	reporting	NOUN
ijtc-974	160	7	is	be	AUX
ijtc-974	160	8	a	a	DET
ijtc-974	160	9	positive	positive	ADJ
ijtc-974	160	10	signal	signal	NOUN
ijtc-974	160	11	for	for	ADP
ijtc-974	160	12	investors	investor	NOUN
ijtc-974	160	13	.	.	PUNCT
ijtc-974	161	1	these	these	DET
ijtc-974	161	2	results	result	NOUN
ijtc-974	161	3	are	be	AUX
ijtc-974	161	4	in	in	ADP
ijtc-974	161	5	line	line	NOUN
ijtc-974	161	6	with	with	ADP
ijtc-974	161	7	stakeholder	stakeholder	NOUN
ijtc-974	161	8	theory	theory	NOUN
ijtc-974	161	9	,	,	PUNCT
ijtc-974	161	10	legitimacy	legitimacy	NOUN
ijtc-974	161	11	theory	theory	NOUN
ijtc-974	161	12	and	and	CCONJ
ijtc-974	161	13	signalling	signal	VERB
ijtc-974	161	14	theory	theory	NOUN
ijtc-974	161	15	.	.	PUNCT
ijtc-974	162	1	external	external	ADJ
ijtc-974	162	2	assurance	assurance	NOUN
ijtc-974	162	3	do	do	AUX
ijtc-974	162	4	not	not	PART
ijtc-974	162	5	moderate	moderate	VERB
ijtc-974	162	6	the	the	DET
ijtc-974	162	7	relationship	relationship	NOUN
ijtc-974	162	8	between	between	ADP
ijtc-974	162	9	sustainability	sustainability	NOUN
ijtc-974	162	10	reporting	report	VERB
ijtc-974	162	11	quality	quality	NOUN
ijtc-974	162	12	and	and	CCONJ
ijtc-974	162	13	firm	firm	ADJ
ijtc-974	162	14	value	value	NOUN
ijtc-974	162	15	,	,	PUNCT
ijtc-974	162	16	this	this	PRON
ijtc-974	162	17	is	be	AUX
ijtc-974	162	18	because	because	SCONJ
ijtc-974	162	19	there	there	PRON
ijtc-974	162	20	are	be	VERB
ijtc-974	162	21	still	still	ADV
ijtc-974	162	22	many	many	ADJ
ijtc-974	162	23	investors	investor	NOUN
ijtc-974	162	24	who	who	PRON
ijtc-974	162	25	have	have	AUX
ijtc-974	162	26	not	not	PART
ijtc-974	162	27	considered	consider	VERB
ijtc-974	162	28	the	the	DET
ijtc-974	162	29	existence	existence	NOUN
ijtc-974	162	30	of	of	ADP
ijtc-974	162	31	external	external	ADJ
ijtc-974	162	32	assurance	assurance	NOUN
ijtc-974	162	33	in	in	ADP
ijtc-974	162	34	investor	investor	NOUN
ijtc-974	162	35	decision	decision	NOUN
ijtc-974	162	36	-	-	PUNCT
ijtc-974	162	37	making	making	NOUN
ijtc-974	162	38	.	.	PUNCT
ijtc-974	163	1	in	in	ADP
ijtc-974	163	2	addition	addition	NOUN
ijtc-974	163	3	,	,	PUNCT
ijtc-974	163	4	the	the	DET
ijtc-974	163	5	existence	existence	NOUN
ijtc-974	163	6	of	of	ADP
ijtc-974	163	7	external	external	ADJ
ijtc-974	163	8	assurance	assurance	NOUN
ijtc-974	163	9	is	be	AUX
ijtc-974	163	10	considered	consider	VERB
ijtc-974	163	11	to	to	PART
ijtc-974	163	12	increase	increase	VERB
ijtc-974	163	13	company	company	NOUN
ijtc-974	163	14	costs	cost	NOUN
ijtc-974	163	15	.	.	PUNCT
ijtc-974	164	1	the	the	DET
ijtc-974	164	2	implication	implication	NOUN
ijtc-974	164	3	of	of	ADP
ijtc-974	164	4	the	the	DET
ijtc-974	164	5	results	result	NOUN
ijtc-974	164	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-974	164	7	the	the	DET
ijtc-974	164	8	role	role	NOUN
ijtc-974	164	9	of	of	ADP
ijtc-974	164	10	external	external	ADJ
ijtc-974	164	11	assurance	assurance	NOUN
ijtc-974	164	12	in	in	ADP
ijtc-974	164	13	moderating	moderate	VERB
ijtc-974	164	14	the	the	DET
ijtc-974	164	15	effect	effect	NOUN
ijtc-974	164	16	of	of	ADP
ijtc-974	164	17	sustainability	sustainability	NOUN
ijtc-974	164	18	reporting	report	VERB
ijtc-974	164	19	quality	quality	NOUN
ijtc-974	164	20	on	on	ADP
ijtc-974	164	21	firm	firm	ADJ
ijtc-974	164	22	value	value	NOUN
ijtc-974	164	23	anisa	anisa	NOUN
ijtc-974	164	24	and	and	CCONJ
ijtc-974	164	25	nikmah	nikmah	NOUN
ijtc-974	164	26	25	25	NUM
ijtc-974	164	27	|	|	ADV
ijtc-974	164	28	ilomata	ilomata	PROPN
ijtc-974	164	29	international	international	ADJ
ijtc-974	164	30	journal	journal	NOUN
ijtc-974	164	31	of	of	ADP
ijtc-974	164	32	tax	tax	PROPN
ijtc-974	164	33	&	&	CCONJ
ijtc-974	164	34	accounting	accounting	PROPN
ijtc-974	164	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	164	36	of	of	ADP
ijtc-974	164	37	this	this	DET
ijtc-974	164	38	study	study	NOUN
ijtc-974	164	39	is	be	AUX
ijtc-974	164	40	that	that	SCONJ
ijtc-974	164	41	companies	company	NOUN
ijtc-974	164	42	still	still	ADV
ijtc-974	164	43	have	have	VERB
ijtc-974	164	44	to	to	PART
ijtc-974	164	45	improve	improve	VERB
ijtc-974	164	46	the	the	DET
ijtc-974	164	47	quality	quality	NOUN
ijtc-974	164	48	of	of	ADP
ijtc-974	164	49	sustainability	sustainability	NOUN
ijtc-974	164	50	reporting	report	VERB
ijtc-974	164	51	through	through	ADP
ijtc-974	164	52	more	more	ADJ
ijtc-974	164	53	disclosures	disclosure	NOUN
ijtc-974	164	54	to	to	PART
ijtc-974	164	55	increase	increase	VERB
ijtc-974	164	56	firm	firm	ADJ
ijtc-974	164	57	value	value	NOUN
ijtc-974	164	58	,	,	PUNCT
ijtc-974	164	59	even	even	ADV
ijtc-974	164	60	though	though	SCONJ
ijtc-974	164	61	the	the	DET
ijtc-974	164	62	company	company	NOUN
ijtc-974	164	63	does	do	AUX
ijtc-974	164	64	not	not	PART
ijtc-974	164	65	use	use	VERB
ijtc-974	164	66	external	external	ADJ
ijtc-974	164	67	assurance	assurance	NOUN
ijtc-974	164	68	.	.	PUNCT
ijtc-974	165	1	the	the	DET
ijtc-974	165	2	limitations	limitation	NOUN
ijtc-974	165	3	in	in	ADP
ijtc-974	165	4	this	this	DET
ijtc-974	165	5	study	study	NOUN
ijtc-974	165	6	can	can	AUX
ijtc-974	165	7	not	not	PART
ijtc-974	165	8	explain	explain	VERB
ijtc-974	165	9	the	the	DET
ijtc-974	165	10	quality	quality	NOUN
ijtc-974	165	11	of	of	ADP
ijtc-974	165	12	sustainability	sustainability	NOUN
ijtc-974	165	13	reporting	report	VERB
ijtc-974	165	14	from	from	ADP
ijtc-974	165	15	the	the	DET
ijtc-974	165	16	content	content	NOUN
ijtc-974	165	17	of	of	ADP
ijtc-974	165	18	the	the	DET
ijtc-974	165	19	disclosed	disclose	VERB
ijtc-974	165	20	statements	statement	NOUN
ijtc-974	165	21	,	,	PUNCT
ijtc-974	165	22	only	only	ADV
ijtc-974	165	23	see	see	VERB
ijtc-974	165	24	how	how	SCONJ
ijtc-974	165	25	many	many	ADJ
ijtc-974	165	26	sustainabilities	sustainability	NOUN
ijtc-974	165	27	reporting	report	VERB
ijtc-974	165	28	disclosure	disclosure	NOUN
ijtc-974	165	29	items	item	NOUN
ijtc-974	165	30	are	be	AUX
ijtc-974	165	31	carried	carry	VERB
ijtc-974	165	32	out	out	ADP
ijtc-974	165	33	by	by	ADP
ijtc-974	165	34	the	the	DET
ijtc-974	165	35	company	company	NOUN
ijtc-974	165	36	.	.	PUNCT
ijtc-974	166	1	in	in	ADP
ijtc-974	166	2	addition	addition	NOUN
ijtc-974	166	3	,	,	PUNCT
ijtc-974	166	4	this	this	DET
ijtc-974	166	5	study	study	NOUN
ijtc-974	166	6	only	only	ADV
ijtc-974	166	7	looks	look	VERB
ijtc-974	166	8	at	at	ADP
ijtc-974	166	9	the	the	DET
ijtc-974	166	10	existence	existence	NOUN
ijtc-974	166	11	of	of	ADP
ijtc-974	166	12	external	external	ADJ
ijtc-974	166	13	assurance	assurance	NOUN
ijtc-974	166	14	disclosed	disclose	VERB
ijtc-974	166	15	in	in	ADP
ijtc-974	166	16	the	the	DET
ijtc-974	166	17	company	company	NOUN
ijtc-974	166	18	's	's	PART
ijtc-974	166	19	sustainability	sustainability	NOUN
ijtc-974	166	20	reporting	reporting	NOUN
ijtc-974	166	21	,	,	PUNCT
ijtc-974	166	22	so	so	SCONJ
ijtc-974	166	23	it	it	PRON
ijtc-974	166	24	can	can	AUX
ijtc-974	166	25	not	not	PART
ijtc-974	166	26	explain	explain	VERB
ijtc-974	166	27	the	the	DET
ijtc-974	166	28	benefits	benefit	NOUN
ijtc-974	166	29	of	of	ADP
ijtc-974	166	30	the	the	DET
ijtc-974	166	31	existence	existence	NOUN
ijtc-974	166	32	of	of	ADP
ijtc-974	166	33	external	external	ADJ
ijtc-974	166	34	assurance	assurance	NOUN
ijtc-974	166	35	.	.	PUNCT
ijtc-974	167	1	future	future	ADJ
ijtc-974	167	2	researchers	researcher	NOUN
ijtc-974	167	3	can	can	AUX
ijtc-974	167	4	examine	examine	VERB
ijtc-974	167	5	using	use	VERB
ijtc-974	167	6	different	different	ADJ
ijtc-974	167	7	measurements	measurement	NOUN
ijtc-974	167	8	for	for	ADP
ijtc-974	167	9	the	the	DET
ijtc-974	167	10	quality	quality	NOUN
ijtc-974	167	11	of	of	ADP
ijtc-974	167	12	sustainability	sustainability	NOUN
ijtc-974	167	13	reporting	report	VERB
ijtc-974	167	14	such	such	ADJ
ijtc-974	167	15	as	as	ADP
ijtc-974	167	16	content	content	ADJ
ijtc-974	167	17	analysis	analysis	NOUN
ijtc-974	167	18	of	of	ADP
ijtc-974	167	19	disclosures	disclosure	NOUN
ijtc-974	167	20	and	and	CCONJ
ijtc-974	167	21	the	the	DET
ijtc-974	167	22	role	role	NOUN
ijtc-974	167	23	of	of	ADP
ijtc-974	167	24	external	external	ADJ
ijtc-974	167	25	assurance	assurance	NOUN
ijtc-974	167	26	to	to	PART
ijtc-974	167	27	get	get	VERB
ijtc-974	167	28	better	well	ADJ
ijtc-974	167	29	research	research	NOUN
ijtc-974	167	30	results	result	NOUN
ijtc-974	167	31	.	.	PUNCT
ijtc-974	168	1	reference	reference	NOUN
ijtc-974	168	2	alfaiz	alfaiz	PROPN
ijtc-974	168	3	,	,	PUNCT
ijtc-974	168	4	d.	d.	PROPN
ijtc-974	168	5	r.	r.	PROPN
ijtc-974	168	6	,	,	PUNCT
ijtc-974	168	7	&	&	CCONJ
ijtc-974	168	8	aryati	aryati	PROPN
ijtc-974	168	9	,	,	PUNCT
ijtc-974	168	10	t.	t.	PROPN
ijtc-974	168	11	(	(	PUNCT
ijtc-974	168	12	2019	2019	NUM
ijtc-974	168	13	)	)	PUNCT
ijtc-974	168	14	.	.	PUNCT
ijtc-974	169	1	pengaruh	pengaruh	NOUN
ijtc-974	169	2	tekanan	tekanan	NOUN
ijtc-974	169	3	stakeholder	stakeholder	NOUN
ijtc-974	169	4	dan	dan	PROPN
ijtc-974	169	5	kinerja	kinerja	PROPN
ijtc-974	169	6	keuangan	keuangan	PROPN
ijtc-974	169	7	terhadap	terhadap	PROPN
ijtc-974	169	8	kualitas	kualitas	PROPN
ijtc-974	169	9	sustainability	sustainability	PROPN
ijtc-974	169	10	report	report	PROPN
ijtc-974	169	11	dengan	dengan	PROPN
ijtc-974	169	12	komite	komite	PROPN
ijtc-974	169	13	audit	audit	PROPN
ijtc-974	169	14	sebagai	sebagai	PROPN
ijtc-974	169	15	variabel	variabel	PROPN
ijtc-974	169	16	moderasi	moderasi	PROPN
ijtc-974	169	17	.	.	PUNCT
ijtc-974	170	1	jurnal	jurnal	PROPN
ijtc-974	170	2	akuntansi	akuntansi	PROPN
ijtc-974	170	3	dan	dan	PROPN
ijtc-974	170	4	keuangan	keuangan	PROPN
ijtc-974	170	5	methodist	methodist	PROPN
ijtc-974	170	6	,	,	PUNCT
ijtc-974	170	7	2(2	2(2	NUM
ijtc-974	170	8	)	)	PUNCT
ijtc-974	170	9	,	,	PUNCT
ijtc-974	170	10	112–130	112–130	NUM
ijtc-974	170	11	.	.	PUNCT
ijtc-974	171	1	azkia	azkia	PROPN
ijtc-974	171	2	,	,	PUNCT
ijtc-974	171	3	s.	s.	PROPN
ijtc-974	171	4	,	,	PUNCT
ijtc-974	171	5	&	&	CCONJ
ijtc-974	171	6	mulyani	mulyani	PROPN
ijtc-974	171	7	,	,	PUNCT
ijtc-974	171	8	s.	s.	PROPN
ijtc-974	171	9	(	(	PUNCT
ijtc-974	171	10	2018	2018	NUM
ijtc-974	171	11	)	)	PUNCT
ijtc-974	171	12	.	.	PUNCT
ijtc-974	172	1	analisis	analisis	ADJ
ijtc-974	172	2	beda	beda	PROPN
ijtc-974	172	3	kualitas	kualitas	PROPN
ijtc-974	172	4	sustainability	sustainability	NOUN
ijtc-974	172	5	reporting	report	VERB
ijtc-974	172	6	terhadap	terhadap	PROPN
ijtc-974	172	7	nilai	nilai	PROPN
ijtc-974	172	8	perusahaan	perusahaan	PROPN
ijtc-974	172	9	.	.	PROPN
ijtc-974	173	1	jurnal	jurnal	PROPN
ijtc-974	173	2	sikap	sikap	PROPN
ijtc-974	173	3	(	(	PUNCT
ijtc-974	173	4	sistem	sistem	PROPN
ijtc-974	173	5	informasi	informasi	PROPN
ijtc-974	173	6	,	,	PUNCT
ijtc-974	173	7	keuangan	keuangan	NOUN
ijtc-974	173	8	,	,	PUNCT
ijtc-974	173	9	auditing	auditing	NOUN
ijtc-974	173	10	dan	dan	PROPN
ijtc-974	173	11	perpajakan	perpajakan	PROPN
ijtc-974	173	12	,	,	PUNCT
ijtc-974	173	13	3(1	3(1	NUM
ijtc-974	173	14	)	)	PUNCT
ijtc-974	173	15	,	,	PUNCT
ijtc-974	173	16	1	1	X
ijtc-974	173	17	.	.	X
ijtc-974	173	18	https://doi.org/10.32897/jsikap.v3i1.96	https://doi.org/10.32897/jsikap.v3i1.96	PROPN
ijtc-974	174	1	chen	chen	PROPN
ijtc-974	174	2	,	,	PUNCT
ijtc-974	174	3	x.	x.	PROPN
ijtc-974	174	4	,	,	PUNCT
ijtc-974	174	5	hu	hu	PROPN
ijtc-974	174	6	,	,	PUNCT
ijtc-974	174	7	n.	n.	PROPN
ijtc-974	174	8	,	,	PUNCT
ijtc-974	174	9	wang	wang	PROPN
ijtc-974	174	10	,	,	PUNCT
ijtc-974	174	11	x.	x.	PROPN
ijtc-974	174	12	,	,	PUNCT
ijtc-974	174	13	&	&	CCONJ
ijtc-974	174	14	tang	tang	PROPN
ijtc-974	174	15	,	,	PUNCT
ijtc-974	174	16	x.	x.	NOUN
ijtc-974	174	17	(	(	PUNCT
ijtc-974	174	18	2014	2014	NUM
ijtc-974	174	19	)	)	PUNCT
ijtc-974	174	20	.	.	PUNCT
ijtc-974	175	1	tax	tax	NOUN
ijtc-974	175	2	avoidance	avoidance	NOUN
ijtc-974	175	3	and	and	CCONJ
ijtc-974	175	4	firm	firm	ADJ
ijtc-974	175	5	value	value	NOUN
ijtc-974	175	6	:	:	PUNCT
ijtc-974	175	7	evidence	evidence	NOUN
ijtc-974	175	8	from	from	ADP
ijtc-974	175	9	china	china	PROPN
ijtc-974	175	10	.	.	PUNCT
ijtc-974	176	1	nankai	nankai	PROPN
ijtc-974	176	2	business	business	PROPN
ijtc-974	176	3	review	review	PROPN
ijtc-974	176	4	international	international	ADJ
ijtc-974	176	5	,	,	PUNCT
ijtc-974	176	6	5(1	5(1	NUM
ijtc-974	176	7	)	)	PUNCT
ijtc-974	176	8	,	,	PUNCT
ijtc-974	176	9	25–42	25–42	NUM
ijtc-974	176	10	.	.	PUNCT
ijtc-974	177	1	https://doi.org/10.1108/nbri-10-2013-0037	https://doi.org/10.1108/nbri-10-2013-0037	PROPN
ijtc-974	177	2	ching	ching	PROPN
ijtc-974	177	3	,	,	PUNCT
ijtc-974	177	4	h.	h.	PROPN
ijtc-974	177	5	y.	y.	PROPN
ijtc-974	177	6	,	,	PUNCT
ijtc-974	177	7	gerab	gerab	NOUN
ijtc-974	177	8	,	,	PUNCT
ijtc-974	177	9	f.	f.	PROPN
ijtc-974	177	10	,	,	PUNCT
ijtc-974	177	11	&	&	CCONJ
ijtc-974	177	12	toste	toste	NOUN
ijtc-974	177	13	,	,	PUNCT
ijtc-974	177	14	t.	t.	PROPN
ijtc-974	177	15	h.	h.	PROPN
ijtc-974	177	16	(	(	PUNCT
ijtc-974	177	17	2014	2014	NUM
ijtc-974	177	18	)	)	PUNCT
ijtc-974	177	19	.	.	PUNCT
ijtc-974	178	1	scoring	score	VERB
ijtc-974	178	2	sustainability	sustainability	NOUN
ijtc-974	178	3	reports	report	NOUN
ijtc-974	178	4	using	use	VERB
ijtc-974	178	5	gri	gri	NOUN
ijtc-974	178	6	indicators	indicator	NOUN
ijtc-974	178	7	:	:	PUNCT
ijtc-974	178	8	a	a	DET
ijtc-974	178	9	study	study	NOUN
ijtc-974	178	10	based	base	VERB
ijtc-974	178	11	on	on	ADP
ijtc-974	178	12	ise	ise	NOUN
ijtc-974	178	13	and	and	CCONJ
ijtc-974	178	14	ftse4good	ftse4good	VERB
ijtc-974	178	15	price	price	NOUN
ijtc-974	178	16	indexes	index	NOUN
ijtc-974	178	17	.	.	PUNCT
ijtc-974	179	1	journal	journal	NOUN
ijtc-974	179	2	of	of	ADP
ijtc-974	179	3	management	management	NOUN
ijtc-974	179	4	research	research	NOUN
ijtc-974	179	5	,	,	PUNCT
ijtc-974	179	6	6(3	6(3	NUM
ijtc-974	179	7	)	)	PUNCT
ijtc-974	179	8	,	,	PUNCT
ijtc-974	179	9	27	27	NUM
ijtc-974	179	10	.	.	PUNCT
ijtc-974	180	1	https://doi.org/10.5296/jmr.v6i3.5333	https://doi.org/10.5296/jmr.v6i3.5333	PROPN
ijtc-974	180	2	cho	cho	PROPN
ijtc-974	180	3	,	,	PUNCT
ijtc-974	180	4	h.	h.	PROPN
ijtc-974	180	5	c.	c.	PROPN
ijtc-974	180	6	,	,	PUNCT
ijtc-974	180	7	michelon	michelon	PROPN
ijtc-974	180	8	,	,	PUNCT
ijtc-974	180	9	g.	g.	PROPN
ijtc-974	180	10	,	,	PUNCT
ijtc-974	180	11	robin	robin	PROPN
ijtc-974	180	12	,	,	PUNCT
ijtc-974	180	13	w.	w.	PROPN
ijtc-974	180	14	r.	r.	PROPN
ijtc-974	180	15	,	,	PUNCT
ijtc-974	180	16	&	&	CCONJ
ijtc-974	180	17	m.patten	m.patten	PROPN
ijtc-974	180	18	,	,	PUNCT
ijtc-974	180	19	d.	d.	PROPN
ijtc-974	180	20	(	(	PUNCT
ijtc-974	180	21	2014	2014	NUM
ijtc-974	180	22	)	)	PUNCT
ijtc-974	180	23	.	.	PUNCT
ijtc-974	181	1	csr	csr	PROPN
ijtc-974	181	2	report	report	NOUN
ijtc-974	181	3	assurance	assurance	NOUN
ijtc-974	181	4	in	in	ADP
ijtc-974	181	5	the	the	DET
ijtc-974	181	6	usa	usa	NOUN
ijtc-974	181	7	:	:	PUNCT
ijtc-974	181	8	an	an	DET
ijtc-974	181	9	empirical	empirical	ADJ
ijtc-974	181	10	investigation	investigation	NOUN
ijtc-974	181	11	of	of	ADP
ijtc-974	181	12	determinants	determinant	NOUN
ijtc-974	181	13	and	and	CCONJ
ijtc-974	181	14	effects	effect	NOUN
ijtc-974	181	15	.	.	PUNCT
ijtc-974	182	1	sustainability	sustainability	NOUN
ijtc-974	182	2	accounting	accounting	NOUN
ijtc-974	182	3	,	,	PUNCT
ijtc-974	182	4	management	management	NOUN
ijtc-974	182	5	and	and	CCONJ
ijtc-974	182	6	policy	policy	NOUN
ijtc-974	182	7	journal	journal	NOUN
ijtc-974	182	8	,	,	PUNCT
ijtc-974	182	9	5	5	NUM
ijtc-974	182	10	,	,	PUNCT
ijtc-974	182	11	130–148	130–148	NUM
ijtc-974	182	12	.	.	PUNCT
ijtc-974	182	13	https://doi.org/10.1108/sampj-01-2014-0003	https://doi.org/10.1108/sampj-01-2014-0003	NOUN
ijtc-974	182	14	damayanthi	damayanthi	NOUN
ijtc-974	182	15	,	,	PUNCT
ijtc-974	182	16	i.	i.	PROPN
ijtc-974	182	17	g.	g.	PROPN
ijtc-974	182	18	a.	a.	PROPN
ijtc-974	182	19	e.	e.	PROPN
ijtc-974	182	20	(	(	PUNCT
ijtc-974	182	21	2019	2019	NUM
ijtc-974	182	22	)	)	PUNCT
ijtc-974	182	23	.	.	PUNCT
ijtc-974	183	1	fenomena	fenomena	PROPN
ijtc-974	183	2	faktor	faktor	PROPN
ijtc-974	183	3	yang	yang	PROPN
ijtc-974	183	4	mempengaruhi	mempengaruhi	PROPN
ijtc-974	183	5	nilai	nilai	PROPN
ijtc-974	183	6	perusahaan	perusahaan	PROPN
ijtc-974	183	7	.	.	PROPN
ijtc-974	184	1	jurnal	jurnal	PROPN
ijtc-974	184	2	ilmiah	ilmiah	PROPN
ijtc-974	184	3	akuntansi	akuntansi	PROPN
ijtc-974	184	4	dan	dan	PROPN
ijtc-974	184	5	bisnis	bisnis	PROPN
ijtc-974	184	6	,	,	PUNCT
ijtc-974	184	7	208	208	NUM
ijtc-974	184	8	.	.	PUNCT
ijtc-974	185	1	https://doi.org/10.24843/jiab.2019.v14.i02.p06	https://doi.org/10.24843/jiab.2019.v14.i02.p06	ADV
ijtc-974	185	2	dara	dara	PROPN
ijtc-974	185	3	,	,	PUNCT
ijtc-974	185	4	a.	a.	PROPN
ijtc-974	185	5	d.	d.	PROPN
ijtc-974	185	6	(	(	PUNCT
ijtc-974	185	7	2022	2022	NUM
ijtc-974	185	8	)	)	PUNCT
ijtc-974	185	9	.	.	PUNCT
ijtc-974	186	1	determinan	determinan	PROPN
ijtc-974	186	2	kualitas	kualitas	PROPN
ijtc-974	186	3	pelaporan	pelaporan	PROPN
ijtc-974	186	4	keberlanjutan	keberlanjutan	PROPN
ijtc-974	186	5	pada	pada	PROPN
ijtc-974	186	6	perusahaan	perusahaan	PROPN
ijtc-974	186	7	grup	grup	PROPN
ijtc-974	186	8	bisnis	bisnis	PROPN
ijtc-974	186	9	di	di	PROPN
ijtc-974	186	10	indonesia	indonesia	PROPN
ijtc-974	186	11	.	.	PUNCT
ijtc-974	187	1	jurnal	jurnal	PROPN
ijtc-974	187	2	ugm	ugm	PROPN
ijtc-974	187	3	.	.	PROPN
ijtc-974	187	4	https://journal.ugm.ac.id/abis/article/download/77535/34614	https://journal.ugm.ac.id/abis/article/download/77535/34614	PROPN
ijtc-974	187	5	fatchan	fatchan	PROPN
ijtc-974	187	6	,	,	PUNCT
ijtc-974	187	7	i.	i.	PROPN
ijtc-974	187	8	n.	n.	PROPN
ijtc-974	187	9	,	,	PUNCT
ijtc-974	187	10	&	&	CCONJ
ijtc-974	187	11	trisnawati	trisnawati	PROPN
ijtc-974	187	12	,	,	PUNCT
ijtc-974	187	13	r.	r.	PROPN
ijtc-974	187	14	(	(	PUNCT
ijtc-974	187	15	2018	2018	NUM
ijtc-974	187	16	)	)	PUNCT
ijtc-974	187	17	.	.	PUNCT
ijtc-974	188	1	pengaruh	pengaruh	VERB
ijtc-974	188	2	good	good	ADJ
ijtc-974	188	3	corporate	corporate	ADJ
ijtc-974	188	4	governance	governance	NOUN
ijtc-974	188	5	pada	pada	PROPN
ijtc-974	188	6	hubungan	hubungan	ADJ
ijtc-974	188	7	antara	antara	NOUN
ijtc-974	188	8	sustainability	sustainability	NOUN
ijtc-974	188	9	report	report	PROPN
ijtc-974	188	10	dan	dan	PROPN
ijtc-974	188	11	nilai	nilai	PROPN
ijtc-974	188	12	perusahaan	perusahaan	PROPN
ijtc-974	188	13	(	(	PUNCT
ijtc-974	188	14	studi	studi	PROPN
ijtc-974	188	15	empiris	empiris	PROPN
ijtc-974	188	16	perusahaan	perusahaan	PROPN
ijtc-974	188	17	go	go	VERB
ijtc-974	188	18	public	public	PROPN
ijtc-974	188	19	di	di	X
ijtc-974	188	20	indonesia	indonesia	PROPN
ijtc-974	188	21	periode	periode	PROPN
ijtc-974	188	22	2014	2014	NUM
ijtc-974	188	23	-	-	SYM
ijtc-974	188	24	2015	2015	NUM
ijtc-974	188	25	.	.	PUNCT
ijtc-974	189	1	riset	riset	PROPN
ijtc-974	189	2	akuntansi	akuntansi	PROPN
ijtc-974	189	3	dan	dan	PROPN
ijtc-974	189	4	keuangan	keuangan	PROPN
ijtc-974	189	5	indonesia	indonesia	PROPN
ijtc-974	189	6	,	,	PUNCT
ijtc-974	189	7	1(1	1(1	NUM
ijtc-974	189	8	)	)	PUNCT
ijtc-974	189	9	,	,	PUNCT
ijtc-974	189	10	25–34	25–34	NUM
ijtc-974	189	11	.	.	PUNCT
ijtc-974	190	1	https://doi.org/10.23917/reaksi.v1i1.1954	https://doi.org/10.23917/reaksi.v1i1.1954	PROPN
ijtc-974	190	2	fuadah	fuadah	PROPN
ijtc-974	190	3	,	,	PUNCT
ijtc-974	190	4	l.	l.	PROPN
ijtc-974	190	5	l.	l.	PROPN
ijtc-974	190	6	,	,	PUNCT
ijtc-974	190	7	yuliani	yuliani	PROPN
ijtc-974	190	8	,	,	PUNCT
ijtc-974	190	9	&	&	CCONJ
ijtc-974	190	10	safitri	safitri	PROPN
ijtc-974	190	11	,	,	PUNCT
ijtc-974	190	12	r.	r.	PROPN
ijtc-974	190	13	h.	h.	PROPN
ijtc-974	190	14	(	(	PUNCT
ijtc-974	190	15	2018	2018	NUM
ijtc-974	190	16	)	)	PUNCT
ijtc-974	190	17	.	.	PUNCT
ijtc-974	191	1	pengungkapan	pengungkapan	PROPN
ijtc-974	191	2	sustainability	sustainability	NOUN
ijtc-974	191	3	reporting	report	VERB
ijtc-974	191	4	di	di	X
ijtc-974	191	5	indonesia	indonesia	PROPN
ijtc-974	191	6	(	(	PUNCT
ijtc-974	191	7	d	d	PROPN
ijtc-974	191	8	(	(	PUNCT
ijtc-974	191	9	kusnadi	kusnadi	NOUN
ijtc-974	191	10	,	,	PUNCT
ijtc-974	191	11	m.	m.	NOUN
ijtc-974	191	12	o.	o.	PROPN
ijtc-974	191	13	putri	putri	PROPN
ijtc-974	191	14	,	,	PUNCT
ijtc-974	191	15	&	&	CCONJ
ijtc-974	191	16	pertama	pertama	PROPN
ijtc-974	191	17	)	)	PUNCT
ijtc-974	191	18	,	,	PUNCT
ijtc-974	191	19	eds	ed	NOUN
ijtc-974	191	20	.	.	PUNCT
ijtc-974	191	21	)	)	PUNCT
ijtc-974	191	22	.	.	PUNCT
ijtc-974	192	1	gherghina	gherghina	VERB
ijtc-974	192	2	,	,	PUNCT
ijtc-974	192	3	ş	ş	X
ijtc-974	192	4	.	.	PUNCT
ijtc-974	193	1	c.	c.	PROPN
ijtc-974	193	2	,	,	PUNCT
ijtc-974	193	3	&	&	CCONJ
ijtc-974	193	4	vintilă	vintilă	PROPN
ijtc-974	193	5	,	,	PUNCT
ijtc-974	193	6	g.	g.	PROPN
ijtc-974	193	7	(	(	PUNCT
ijtc-974	193	8	2016	2016	NUM
ijtc-974	193	9	)	)	PUNCT
ijtc-974	193	10	.	.	PUNCT
ijtc-974	194	1	exploring	explore	VERB
ijtc-974	194	2	the	the	DET
ijtc-974	194	3	impact	impact	NOUN
ijtc-974	194	4	of	of	ADP
ijtc-974	194	5	corporate	corporate	ADJ
ijtc-974	194	6	social	social	ADJ
ijtc-974	194	7	responsibility	responsibility	NOUN
ijtc-974	194	8	policies	policy	NOUN
ijtc-974	194	9	on	on	ADP
ijtc-974	194	10	firm	firm	ADJ
ijtc-974	194	11	value	value	NOUN
ijtc-974	194	12	:	:	PUNCT
ijtc-974	194	13	the	the	DET
ijtc-974	194	14	case	case	NOUN
ijtc-974	194	15	of	of	ADP
ijtc-974	194	16	listed	list	VERB
ijtc-974	194	17	companies	company	NOUN
ijtc-974	194	18	in	in	ADP
ijtc-974	194	19	romania	romania	PROPN
ijtc-974	194	20	.	.	PUNCT
ijtc-974	195	1	economics	economic	NOUN
ijtc-974	195	2	and	and	CCONJ
ijtc-974	195	3	sociology	sociology	NOUN
ijtc-974	195	4	,	,	PUNCT
ijtc-974	195	5	9(1	9(1	NUM
ijtc-974	195	6	)	)	PUNCT
ijtc-974	195	7	,	,	PUNCT
ijtc-974	195	8	23–42	23–42	NUM
ijtc-974	195	9	.	.	PUNCT
ijtc-974	195	10	https://doi.org/10.14254/2071-789x.2016/9-1/2	https://doi.org/10.14254/2071-789x.2016/9-1/2	PROPN
ijtc-974	196	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-974	196	2	the	the	DET
ijtc-974	196	3	role	role	NOUN
ijtc-974	196	4	of	of	ADP
ijtc-974	196	5	external	external	ADJ
ijtc-974	196	6	assurance	assurance	NOUN
ijtc-974	196	7	in	in	ADP
ijtc-974	196	8	moderating	moderate	VERB
ijtc-974	196	9	the	the	DET
ijtc-974	196	10	effect	effect	NOUN
ijtc-974	196	11	of	of	ADP
ijtc-974	196	12	sustainability	sustainability	NOUN
ijtc-974	196	13	reporting	report	VERB
ijtc-974	196	14	quality	quality	NOUN
ijtc-974	196	15	on	on	ADP
ijtc-974	196	16	firm	firm	ADJ
ijtc-974	196	17	value	value	NOUN
ijtc-974	196	18	anisa	anisa	NOUN
ijtc-974	196	19	and	and	CCONJ
ijtc-974	196	20	nikmah	nikmah	NOUN
ijtc-974	196	21	26	26	NUM
ijtc-974	196	22	|	|	ADV
ijtc-974	196	23	ilomata	ilomata	PROPN
ijtc-974	196	24	international	international	ADJ
ijtc-974	196	25	journal	journal	NOUN
ijtc-974	196	26	of	of	ADP
ijtc-974	196	27	tax	tax	PROPN
ijtc-974	196	28	&	&	CCONJ
ijtc-974	196	29	accounting	account	VERB
ijtc-974	196	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	196	31	gunawan	gunawan	NOUN
ijtc-974	196	32	,	,	PUNCT
ijtc-974	196	33	y.	y.	PROPN
ijtc-974	196	34	,	,	PUNCT
ijtc-974	196	35	&	&	CCONJ
ijtc-974	196	36	mayangsari	mayangsari	PROPN
ijtc-974	196	37	,	,	PUNCT
ijtc-974	196	38	s.	s.	PROPN
ijtc-974	196	39	(	(	PUNCT
ijtc-974	196	40	2015	2015	NUM
ijtc-974	196	41	)	)	PUNCT
ijtc-974	196	42	.	.	PUNCT
ijtc-974	197	1	pengaruh	pengaruh	NOUN
ijtc-974	197	2	sustainability	sustainability	NOUN
ijtc-974	197	3	reporting	report	VERB
ijtc-974	197	4	terhadap	terhadap	PROPN
ijtc-974	197	5	nilai	nilai	PROPN
ijtc-974	197	6	perusahaan	perusahaan	PROPN
ijtc-974	197	7	dengan	dengan	PROPN
ijtc-974	197	8	investment	investment	NOUN
ijtc-974	197	9	opportunity	opportunity	NOUN
ijtc-974	197	10	set	set	VERB
ijtc-974	197	11	sebagai	sebagai	PROPN
ijtc-974	197	12	variabel	variabel	PROPN
ijtc-974	197	13	moderating	moderating	PROPN
ijtc-974	197	14	.	.	PUNCT
ijtc-974	198	1	jurnal	jurnal	PROPN
ijtc-974	198	2	akuntansi	akuntansi	PROPN
ijtc-974	198	3	trisakti	trisakti	PROPN
ijtc-974	198	4	,	,	PUNCT
ijtc-974	198	5	2(1	2(1	NUM
ijtc-974	198	6	)	)	PUNCT
ijtc-974	198	7	,	,	PUNCT
ijtc-974	198	8	1–12	1–12	NOUN
ijtc-974	198	9	.	.	PUNCT
ijtc-974	199	1	https://doi.org/10.25105/jat.v2i1.4828	https://doi.org/10.25105/jat.v2i1.4828	PROPN
ijtc-974	199	2	insani	insani	PROPN
ijtc-974	199	3	,	,	PUNCT
ijtc-974	199	4	n.	n.	NOUN
ijtc-974	199	5	(	(	PUNCT
ijtc-974	199	6	2019	2019	NUM
ijtc-974	199	7	)	)	PUNCT
ijtc-974	199	8	.	.	PUNCT
ijtc-974	200	1	analisis	analisis	ADJ
ijtc-974	200	2	pengungkapan	pengungkapan	PROPN
ijtc-974	200	3	sustainability	sustainability	PROPN
ijtc-974	200	4	report	report	PROPN
ijtc-974	200	5	terhadap	terhadap	PROPN
ijtc-974	200	6	kinerja	kinerja	PROPN
ijtc-974	200	7	keuangan	keuangan	PROPN
ijtc-974	200	8	pada	pada	PROPN
ijtc-974	200	9	seluruh	seluruh	PROPN
ijtc-974	200	10	perusahaan	perusahaan	PROPN
ijtc-974	200	11	lq45	lq45	PROPN
ijtc-974	200	12	yang	yang	PROPN
ijtc-974	200	13	terdaftar	terdaftar	PROPN
ijtc-974	200	14	di	di	PROPN
ijtc-974	200	15	bursa	bursa	PROPN
ijtc-974	200	16	efek	efek	NOUN
ijtc-974	200	17	indonesia	indonesia	PROPN
ijtc-974	200	18	(	(	PUNCT
ijtc-974	200	19	bei	bei	PROPN
ijtc-974	200	20	)	)	PUNCT
ijtc-974	201	1	[	[	X
ijtc-974	201	2	univerisitas	univerisita	NOUN
ijtc-974	201	3	muhammadiyah	muhammadiyah	ADV
ijtc-974	201	4	makasar	makasar	ADJ
ijtc-974	201	5	.	.	PUNCT
ijtc-974	202	1	in	in	ADP
ijtc-974	202	2	jurnal	jurnal	ADJ
ijtc-974	202	3	akuntansi	akuntansi	PROPN
ijtc-974	202	4	dan	dan	PROPN
ijtc-974	202	5	keuangan	keuangan	PROPN
ijtc-974	202	6	.	.	PUNCT
ijtc-974	203	1	https://ejournal.unisi.ac.id/index.php/jak/article/view/717	https://ejournal.unisi.ac.id/index.php/jak/article/view/717	PROPN
ijtc-974	203	2	jeon	jeon	PROPN
ijtc-974	203	3	,	,	PUNCT
ijtc-974	203	4	c.	c.	PROPN
ijtc-974	203	5	,	,	PUNCT
ijtc-974	203	6	han	han	PROPN
ijtc-974	203	7	,	,	PUNCT
ijtc-974	203	8	s.	s.	PROPN
ijtc-974	203	9	h.	h.	PROPN
ijtc-974	203	10	,	,	PUNCT
ijtc-974	203	11	kim	kim	PROPN
ijtc-974	203	12	,	,	PUNCT
ijtc-974	203	13	h.	h.	PROPN
ijtc-974	203	14	j.	j.	PROPN
ijtc-974	203	15	,	,	PUNCT
ijtc-974	203	16	&	&	CCONJ
ijtc-974	203	17	kim	kim	PROPN
ijtc-974	203	18	,	,	PUNCT
ijtc-974	203	19	s.	s.	PROPN
ijtc-974	203	20	(	(	PUNCT
ijtc-974	203	21	2022	2022	NUM
ijtc-974	203	22	)	)	PUNCT
ijtc-974	203	23	.	.	PUNCT
ijtc-974	204	1	the	the	DET
ijtc-974	204	2	effect	effect	NOUN
ijtc-974	204	3	of	of	ADP
ijtc-974	204	4	government	government	NOUN
ijtc-974	204	5	5	5	NUM
ijtc-974	204	6	g	g	NOUN
ijtc-974	204	7	policies	policy	NOUN
ijtc-974	204	8	on	on	ADP
ijtc-974	204	9	telecommunication	telecommunication	NOUN
ijtc-974	204	10	operators	operator	NOUN
ijtc-974	204	11	’	'	PUNCT
ijtc-974	204	12	firm	firm	ADJ
ijtc-974	204	13	value	value	NOUN
ijtc-974	204	14	:	:	PUNCT
ijtc-974	204	15	evidence	evidence	NOUN
ijtc-974	204	16	from	from	ADP
ijtc-974	204	17	china	china	PROPN
ijtc-974	204	18	.	.	PUNCT
ijtc-974	205	1	telecommunications	telecommunication	NOUN
ijtc-974	205	2	policy	policy	NOUN
ijtc-974	205	3	,	,	PUNCT
ijtc-974	205	4	46(2	46(2	NOUN
ijtc-974	205	5	)	)	PUNCT
ijtc-974	205	6	.	.	PUNCT
ijtc-974	206	1	https://doi.org/10.1016/j.telpol.2020.102040	https://doi.org/10.1016/j.telpol.2020.102040	NOUN
ijtc-974	206	2	jogiyanto	jogiyanto	PROPN
ijtc-974	206	3	,	,	PUNCT
ijtc-974	206	4	h.	h.	PROPN
ijtc-974	206	5	(	(	PUNCT
ijtc-974	206	6	2010	2010	NUM
ijtc-974	206	7	)	)	PUNCT
ijtc-974	206	8	.	.	PUNCT
ijtc-974	207	1	teori	teori	PROPN
ijtc-974	207	2	portofolio	portofolio	PROPN
ijtc-974	207	3	dan	dan	PROPN
ijtc-974	207	4	analisis	analisis	PROPN
ijtc-974	207	5	investasi	investasi	PROPN
ijtc-974	207	6	-7	-7	PROPN
ijtc-974	207	7	/	/	PROPN
ijtc-974	207	8	e.	e.	PROPN
ijtc-974	207	9	yogyakarta	yogyakarta	PROPN
ijtc-974	207	10	bpfe	bpfe	PROPN
ijtc-974	207	11	.	.	PUNCT
ijtc-974	208	1	http://kin.perpusnas.go.id/displaydata.aspx?pid=10748&pregioncode=teluni&pclienti	http://kin.perpusnas.go.id/displaydata.aspx?pid=10748&pregioncode=teluni&pclienti	PROPN
ijtc-974	208	2	d=116	d=116	VERB
ijtc-974	208	3	kharisma	kharisma	ADV
ijtc-974	208	4	,	,	PUNCT
ijtc-974	208	5	b.	b.	PROPN
ijtc-974	208	6	p.	p.	PROPN
ijtc-974	208	7	,	,	PUNCT
ijtc-974	208	8	&	&	CCONJ
ijtc-974	208	9	zulfiati	zulfiati	PROPN
ijtc-974	208	10	,	,	PUNCT
ijtc-974	208	11	l.	l.	PROPN
ijtc-974	208	12	(	(	PUNCT
ijtc-974	208	13	2020	2020	NUM
ijtc-974	208	14	)	)	PUNCT
ijtc-974	208	15	.	.	PUNCT
ijtc-974	209	1	pengaruh	pengaruh	NOUN
ijtc-974	209	2	pengungkapan	pengungkapan	VERB
ijtc-974	209	3	sustainability	sustainability	NOUN
ijtc-974	209	4	report	report	PROPN
ijtc-974	209	5	terhadap	terhadap	PROPN
ijtc-974	209	6	nilai	nilai	PROPN
ijtc-974	209	7	perusahaan	perusahaan	PROPN
ijtc-974	209	8	(	(	PUNCT
ijtc-974	209	9	analisis	analisis	NOUN
ijtc-974	209	10	lintas	lintas	PROPN
ijtc-974	209	11	negara	negara	PROPN
ijtc-974	209	12	di	di	PROPN
ijtc-974	209	13	indonesia	indonesia	PROPN
ijtc-974	209	14	,	,	PUNCT
ijtc-974	209	15	malaysia	malaysia	PROPN
ijtc-974	209	16	,	,	PUNCT
ijtc-974	209	17	dan	dan	PROPN
ijtc-974	209	18	singapura	singapura	PROPN
ijtc-974	209	19	.	.	PUNCT
ijtc-974	210	1	in	in	ADP
ijtc-974	210	2	sekolah	sekolah	PROPN
ijtc-974	210	3	tinggi	tinggi	PROPN
ijtc-974	210	4	ilmu	ilmu	PROPN
ijtc-974	210	5	ekonomi	ekonomi	PROPN
ijtc-974	210	6	indonesia	indonesia	PROPN
ijtc-974	210	7	(	(	PUNCT
ijtc-974	210	8	pp	pp	ADJ
ijtc-974	210	9	.	.	PUNCT
ijtc-974	211	1	1–22	1–22	PROPN
ijtc-974	211	2	)	)	PUNCT
ijtc-974	211	3	.	.	PUNCT
ijtc-974	212	1	kohli	kohli	PROPN
ijtc-974	212	2	,	,	PUNCT
ijtc-974	212	3	r.	r.	PROPN
ijtc-974	212	4	,	,	PUNCT
ijtc-974	212	5	devaraj	devaraj	PROPN
ijtc-974	212	6	,	,	PUNCT
ijtc-974	212	7	s.	s.	PROPN
ijtc-974	212	8	,	,	PUNCT
ijtc-974	212	9	&	&	CCONJ
ijtc-974	212	10	ow	ow	INTJ
ijtc-974	212	11	,	,	PUNCT
ijtc-974	212	12	t.	t.	PROPN
ijtc-974	212	13	t.	t.	PROPN
ijtc-974	212	14	(	(	PUNCT
ijtc-974	212	15	2012	2012	NUM
ijtc-974	212	16	)	)	PUNCT
ijtc-974	212	17	.	.	PUNCT
ijtc-974	213	1	does	do	VERB
ijtc-974	213	2	information	information	NOUN
ijtc-974	213	3	technology	technology	NOUN
ijtc-974	213	4	investment	investment	NOUN
ijtc-974	213	5	influences	influence	NOUN
ijtc-974	213	6	firm	firm	NOUN
ijtc-974	213	7	’	'	PUNCT
ijtc-974	213	8	s	s	PART
ijtc-974	213	9	market	market	NOUN
ijtc-974	213	10	value	value	NOUN
ijtc-974	213	11	?	?	PUNCT
ijtc-974	214	1	the	the	DET
ijtc-974	214	2	case	case	NOUN
ijtc-974	214	3	of	of	ADP
ijtc-974	214	4	non	non	ADJ
ijtc-974	214	5	-	-	ADJ
ijtc-974	214	6	publicly	publicly	ADV
ijtc-974	214	7	traded	trade	VERB
ijtc-974	214	8	healthcare	healthcare	NOUN
ijtc-974	214	9	firms	firm	NOUN
ijtc-974	214	10	.	.	PUNCT
ijtc-974	215	1	mis	mis	PROPN
ijtc-974	215	2	quarterly	quarterly	PROPN
ijtc-974	215	3	,	,	PUNCT
ijtc-974	215	4	36(ue	36(ue	NUM
ijtc-974	215	5	4	4	NUM
ijtc-974	215	6	)	)	PUNCT
ijtc-974	215	7	)	)	PUNCT
ijtc-974	215	8	.	.	PUNCT
ijtc-974	216	1	lu	lu	PROPN
ijtc-974	216	2	,	,	PUNCT
ijtc-974	216	3	y.	y.	PROPN
ijtc-974	216	4	,	,	PUNCT
ijtc-974	216	5	deng	deng	PROPN
ijtc-974	216	6	,	,	PUNCT
ijtc-974	216	7	l.	l.	PROPN
ijtc-974	216	8	,	,	PUNCT
ijtc-974	216	9	&	&	CCONJ
ijtc-974	216	10	zeng	zeng	PROPN
ijtc-974	216	11	,	,	PUNCT
ijtc-974	216	12	k.	k.	PROPN
ijtc-974	216	13	(	(	PUNCT
ijtc-974	216	14	2022	2022	NUM
ijtc-974	216	15	)	)	PUNCT
ijtc-974	216	16	.	.	PUNCT
ijtc-974	217	1	foreign	foreign	ADJ
ijtc-974	217	2	direct	direct	ADJ
ijtc-974	217	3	investment	investment	NOUN
ijtc-974	217	4	,	,	PUNCT
ijtc-974	217	5	innovation	innovation	NOUN
ijtc-974	217	6	,	,	PUNCT
ijtc-974	217	7	and	and	CCONJ
ijtc-974	217	8	domestic	domestic	ADJ
ijtc-974	217	9	valueadded	valueadde	VERB
ijtc-974	217	10	in	in	ADP
ijtc-974	217	11	exports	export	NOUN
ijtc-974	217	12	:	:	PUNCT
ijtc-974	217	13	firm	firm	ADJ
ijtc-974	217	14	-	-	PUNCT
ijtc-974	217	15	level	level	NOUN
ijtc-974	217	16	evidence	evidence	NOUN
ijtc-974	217	17	from	from	ADP
ijtc-974	217	18	china	china	PROPN
ijtc-974	217	19	.	.	PUNCT
ijtc-974	218	1	review	review	NOUN
ijtc-974	218	2	of	of	ADP
ijtc-974	218	3	international	international	ADJ
ijtc-974	218	4	economics	economic	NOUN
ijtc-974	218	5	,	,	PUNCT
ijtc-974	218	6	30(4	30(4	NUM
ijtc-974	218	7	)	)	PUNCT
ijtc-974	218	8	,	,	PUNCT
ijtc-974	218	9	1199	1199	NUM
ijtc-974	218	10	–	–	PUNCT
ijtc-974	218	11	1228	1228	NUM
ijtc-974	218	12	.	.	PUNCT
ijtc-974	219	1	https://doi.org/10.1111/roie.12600	https://doi.org/10.1111/roie.12600	PROPN
ijtc-974	219	2	mansi	mansi	PROPN
ijtc-974	219	3	.	.	PUNCT
ijtc-974	220	1	(	(	PUNCT
ijtc-974	220	2	2015	2015	NUM
ijtc-974	220	3	)	)	PUNCT
ijtc-974	220	4	.	.	PUNCT
ijtc-974	221	1	sustainable	sustainable	ADJ
ijtc-974	221	2	procurement	procurement	NOUN
ijtc-974	221	3	disclosure	disclosure	NOUN
ijtc-974	221	4	practices	practice	NOUN
ijtc-974	221	5	in	in	ADP
ijtc-974	221	6	central	central	ADJ
ijtc-974	221	7	public	public	ADJ
ijtc-974	221	8	sector	sector	NOUN
ijtc-974	221	9	enterprises	enterprise	NOUN
ijtc-974	221	10	:	:	PUNCT
ijtc-974	221	11	evidence	evidence	NOUN
ijtc-974	221	12	from	from	ADP
ijtc-974	221	13	india	india	PROPN
ijtc-974	221	14	.	.	PUNCT
ijtc-974	222	1	journal	journal	PROPN
ijtc-974	222	2	of	of	ADP
ijtc-974	222	3	purchasing	purchasing	NOUN
ijtc-974	222	4	and	and	CCONJ
ijtc-974	222	5	supply	supply	NOUN
ijtc-974	222	6	management	management	NOUN
ijtc-974	222	7	,	,	PUNCT
ijtc-974	222	8	125–137	125–137	NUM
ijtc-974	222	9	.	.	PUNCT
ijtc-974	223	1	https://doi.org/10.1016/j.pursup.2014.12.002	https://doi.org/10.1016/j.pursup.2014.12.002	NOUN
ijtc-974	223	2	novelia	novelia	PROPN
ijtc-974	223	3	,	,	PUNCT
ijtc-974	223	4	h.	h.	PROPN
ijtc-974	223	5	,	,	PUNCT
ijtc-974	223	6	sumiati	sumiati	PROPN
ijtc-974	223	7	,	,	PUNCT
ijtc-974	223	8	a.	a.	PROPN
ijtc-974	223	9	,	,	PUNCT
ijtc-974	223	10	&	&	CCONJ
ijtc-974	223	11	fauzi	fauzi	PROPN
ijtc-974	223	12	,	,	PUNCT
ijtc-974	223	13	a.	a.	NOUN
ijtc-974	223	14	(	(	PUNCT
ijtc-974	223	15	2020	2020	NUM
ijtc-974	223	16	)	)	PUNCT
ijtc-974	223	17	.	.	PUNCT
ijtc-974	224	1	pengaruh	pengaruh	NOUN
ijtc-974	224	2	profitabilitas	profitabilitas	PROPN
ijtc-974	224	3	dan	dan	PROPN
ijtc-974	224	4	ukuran	ukuran	PROPN
ijtc-974	224	5	perusahaan	perusahaan	PROPN
ijtc-974	224	6	terhadap	terhadap	PROPN
ijtc-974	224	7	nilai	nilai	PROPN
ijtc-974	224	8	perusahaan	perusahaan	PROPN
ijtc-974	224	9	pada	pada	PROPN
ijtc-974	224	10	perusahaan	perusahaan	PROPN
ijtc-974	224	11	manufaktur	manufaktur	PROPN
ijtc-974	224	12	yang	yang	PROPN
ijtc-974	224	13	terdaftar	terdaftar	PROPN
ijtc-974	224	14	di	di	PROPN
ijtc-974	224	15	bursa	bursa	PROPN
ijtc-974	224	16	efek	efek	NOUN
ijtc-974	224	17	indonesia	indonesia	PROPN
ijtc-974	224	18	tahun	tahun	PROPN
ijtc-974	224	19	2018	2018	NUM
ijtc-974	224	20	.	.	PUNCT
ijtc-974	225	1	jurnal	jurnal	ADJ
ijtc-974	225	2	bisnis	bisnis	PROPN
ijtc-974	225	3	,	,	PUNCT
ijtc-974	225	4	manajemen	manajeman	NOUN
ijtc-974	225	5	,	,	PUNCT
ijtc-974	225	6	dan	dan	PROPN
ijtc-974	225	7	keuangan	keuangan	PROPN
ijtc-974	225	8	,	,	PUNCT
ijtc-974	225	9	1(2	1(2	NUM
ijtc-974	225	10	)	)	PUNCT
ijtc-974	225	11	,	,	PUNCT
ijtc-974	225	12	396–406	396–406	NUM
ijtc-974	225	13	.	.	PUNCT
ijtc-974	225	14	noviani	noviani	PROPN
ijtc-974	225	15	,	,	PUNCT
ijtc-974	225	16	a.	a.	NOUN
ijtc-974	225	17	v	v	NOUN
ijtc-974	225	18	,	,	PUNCT
ijtc-974	225	19	atahau	atahau	PROPN
ijtc-974	225	20	,	,	PUNCT
ijtc-974	225	21	a.	a.	PROPN
ijtc-974	225	22	d.	d.	PROPN
ijtc-974	225	23	r.	r.	PROPN
ijtc-974	225	24	,	,	PUNCT
ijtc-974	225	25	&	&	CCONJ
ijtc-974	225	26	robiyanto	robiyanto	PROPN
ijtc-974	225	27	,	,	PUNCT
ijtc-974	225	28	r.	r.	PROPN
ijtc-974	225	29	(	(	PUNCT
ijtc-974	225	30	2019	2019	NUM
ijtc-974	225	31	)	)	PUNCT
ijtc-974	225	32	.	.	PUNCT
ijtc-974	226	1	struktur	struktur	PROPN
ijtc-974	226	2	modal	modal	NOUN
ijtc-974	226	3	,	,	PUNCT
ijtc-974	226	4	profitabilitas	profitabilita	NOUN
ijtc-974	226	5	,	,	PUNCT
ijtc-974	226	6	dan	dan	PROPN
ijtc-974	226	7	nilai	nilai	PROPN
ijtc-974	226	8	perusahaan	perusahaan	PROPN
ijtc-974	226	9	:	:	PUNCT
ijtc-974	226	10	efek	efek	PROPN
ijtc-974	226	11	moderasi	moderasi	PROPN
ijtc-974	226	12	good	good	ADJ
ijtc-974	226	13	corporate	corporate	ADJ
ijtc-974	226	14	governance	governance	NOUN
ijtc-974	226	15	.	.	PUNCT
ijtc-974	227	1	jurnal	jurnal	ADJ
ijtc-974	227	2	ekonomi	ekonomi	PROPN
ijtc-974	227	3	dan	dan	PROPN
ijtc-974	227	4	bisnis	bisnis	PROPN
ijtc-974	227	5	,	,	PUNCT
ijtc-974	227	6	22(2	22(2	NUM
ijtc-974	227	7	)	)	PUNCT
ijtc-974	227	8	,	,	PUNCT
ijtc-974	227	9	391	391	NUM
ijtc-974	227	10	–	–	PUNCT
ijtc-974	227	11	415	415	NUM
ijtc-974	227	12	.	.	PUNCT
ijtc-974	228	1	https://doi.org/10.24914/jeb.v22i2.2601	https://doi.org/10.24914/jeb.v22i2.2601	PROPN
ijtc-974	228	2	pratama	pratama	NOUN
ijtc-974	228	3	,	,	PUNCT
ijtc-974	228	4	m.	m.	PROPN
ijtc-974	228	5	f.	f.	PROPN
ijtc-974	228	6	g.	g.	PROPN
ijtc-974	228	7	p.	p.	PROPN
ijtc-974	228	8	,	,	PUNCT
ijtc-974	228	9	purnamawati	purnamawati	PROPN
ijtc-974	228	10	,	,	PUNCT
ijtc-974	228	11	i.	i.	PROPN
ijtc-974	228	12	,	,	PUNCT
ijtc-974	228	13	&	&	CCONJ
ijtc-974	228	14	sayekti	sayekti	PROPN
ijtc-974	228	15	,	,	PUNCT
ijtc-974	228	16	y.	y.	PROPN
ijtc-974	228	17	(	(	PUNCT
ijtc-974	228	18	2020	2020	NUM
ijtc-974	228	19	)	)	PUNCT
ijtc-974	228	20	.	.	PUNCT
ijtc-974	229	1	analisis	analisis	ADJ
ijtc-974	229	2	pengaruh	pengaruh	NOUN
ijtc-974	229	3	kinerja	kinerja	PROPN
ijtc-974	229	4	lingkungan	lingkungan	VERB
ijtc-974	229	5	dan	dan	PROPN
ijtc-974	229	6	pengungkapan	pengungkapan	PROPN
ijtc-974	229	7	sustainability	sustainability	NOUN
ijtc-974	229	8	reporting	report	VERB
ijtc-974	229	9	terhadap	terhadap	PROPN
ijtc-974	229	10	nilai	nilai	PROPN
ijtc-974	229	11	perusahaan	perusahaan	PROPN
ijtc-974	229	12	.	.	PROPN
ijtc-974	230	1	jurnal	jurnal	PROPN
ijtc-974	230	2	akuntansi	akuntansi	PROPN
ijtc-974	230	3	universitas	universitas	PROPN
ijtc-974	230	4	jember	jember	PROPN
ijtc-974	230	5	,	,	PUNCT
ijtc-974	230	6	17(2	17(2	NUM
ijtc-974	230	7	)	)	PUNCT
ijtc-974	230	8	,	,	PUNCT
ijtc-974	230	9	110	110	NUM
ijtc-974	230	10	.	.	PUNCT
ijtc-974	231	1	https://doi.org/10.19184/jauj.v17i2.12517	https://doi.org/10.19184/jauj.v17i2.12517	X
ijtc-974	231	2	rahmansyah	rahmansyah	PROPN
ijtc-974	231	3	,	,	PUNCT
ijtc-974	231	4	h.	h.	PROPN
ijtc-974	231	5	,	,	PUNCT
ijtc-974	231	6	&	&	CCONJ
ijtc-974	231	7	faisal	faisal	PROPN
ijtc-974	231	8	,	,	PUNCT
ijtc-974	231	9	f.	f.	PROPN
ijtc-974	231	10	(	(	PUNCT
ijtc-974	231	11	2015	2015	NUM
ijtc-974	231	12	)	)	PUNCT
ijtc-974	231	13	.	.	PUNCT
ijtc-974	232	1	pengaruh	pengaruh	NOUN
ijtc-974	232	2	assurance	assurance	NOUN
ijtc-974	232	3	sustainability	sustainability	NOUN
ijtc-974	232	4	report	report	NOUN
ijtc-974	232	5	terhadap	terhadap	PROPN
ijtc-974	232	6	market	market	NOUN
ijtc-974	232	7	value	value	NOUN
ijtc-974	232	8	perusahaan	perusahaan	PROPN
ijtc-974	232	9	yang	yang	PROPN
ijtc-974	232	10	terdaftar	terdaftar	PROPN
ijtc-974	232	11	di	di	PROPN
ijtc-974	232	12	bei	bei	PROPN
ijtc-974	232	13	pada	pada	PROPN
ijtc-974	232	14	tahun	tahun	PROPN
ijtc-974	232	15	2011	2011	NUM
ijtc-974	232	16	-	-	SYM
ijtc-974	232	17	2013	2013	NUM
ijtc-974	232	18	.	.	PUNCT
ijtc-974	233	1	diponegoro	diponegoro	PROPN
ijtc-974	233	2	journal	journal	PROPN
ijtc-974	233	3	of	of	ADP
ijtc-974	233	4	accounting	accounting	NOUN
ijtc-974	233	5	,	,	PUNCT
ijtc-974	233	6	4(4	4(4	NUM
ijtc-974	233	7	)	)	PUNCT
ijtc-974	233	8	,	,	PUNCT
ijtc-974	233	9	158–165	158–165	NUM
ijtc-974	233	10	.	.	PUNCT
ijtc-974	234	1	razak	razak	PROPN
ijtc-974	234	2	,	,	PUNCT
ijtc-974	234	3	n.	n.	NOUN
ijtc-974	234	4	,	,	PUNCT
ijtc-974	234	5	aprianto	aprianto	PROPN
ijtc-974	234	6	,	,	PUNCT
ijtc-974	234	7	r.	r.	PROPN
ijtc-974	234	8	,	,	PUNCT
ijtc-974	234	9	rinaldi	rinaldi	PROPN
ijtc-974	234	10	,	,	PUNCT
ijtc-974	234	11	a.	a.	PROPN
ijtc-974	234	12	,	,	PUNCT
ijtc-974	234	13	&	&	CCONJ
ijtc-974	234	14	meiden	meiden	PROPN
ijtc-974	234	15	,	,	PUNCT
ijtc-974	234	16	c.	c.	PROPN
ijtc-974	234	17	(	(	PUNCT
ijtc-974	234	18	2022	2022	NUM
ijtc-974	234	19	)	)	PUNCT
ijtc-974	234	20	.	.	PUNCT
ijtc-974	235	1	analisis	analisis	PROPN
ijtc-974	235	2	isi	isi	PROPN
ijtc-974	235	3	atas	atas	PROPN
ijtc-974	235	4	kualitas	kualita	NOUN
ijtc-974	235	5	assurance	assurance	NOUN
ijtc-974	235	6	statement	statement	NOUN
ijtc-974	235	7	pada	pada	PROPN
ijtc-974	235	8	sustainability	sustainability	NOUN
ijtc-974	235	9	report	report	NOUN
ijtc-974	235	10	emiten	emiten	VERB
ijtc-974	235	11	terindeks	terindek	NOUN
ijtc-974	235	12	sri	sri	PROPN
ijtc-974	235	13	-	-	PUNCT
ijtc-974	235	14	kehati	kehati	PROPN
ijtc-974	235	15	periode	periode	PROPN
ijtc-974	235	16	2017	2017	NUM
ijtc-974	235	17	-	-	SYM
ijtc-974	235	18	2021	2021	NUM
ijtc-974	235	19	(	(	PUNCT
ijtc-974	235	20	vol	vol	NOUN
ijtc-974	235	21	.	.	NOUN
ijtc-974	235	22	11	11	NUM
ijtc-974	235	23	,	,	PUNCT
ijtc-974	235	24	issue	issue	NOUN
ijtc-974	235	25	2	2	NUM
ijtc-974	235	26	,	,	PUNCT
ijtc-974	235	27	pp	pp	ADJ
ijtc-974	235	28	.	.	PUNCT
ijtc-974	236	1	166	166	NUM
ijtc-974	236	2	–	–	PUNCT
ijtc-974	236	3	177	177	NUM
ijtc-974	236	4	)	)	PUNCT
ijtc-974	236	5	.	.	PUNCT
ijtc-974	237	1	https://doi.org/http://repository.usd.ac.id/id/eprint/36785	https://doi.org/http://repository.usd.ac.id/id/eprint/36785	NUM
ijtc-974	237	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-974	237	3	the	the	DET
ijtc-974	237	4	role	role	NOUN
ijtc-974	237	5	of	of	ADP
ijtc-974	237	6	external	external	ADJ
ijtc-974	237	7	assurance	assurance	NOUN
ijtc-974	237	8	in	in	ADP
ijtc-974	237	9	moderating	moderate	VERB
ijtc-974	237	10	the	the	DET
ijtc-974	237	11	effect	effect	NOUN
ijtc-974	237	12	of	of	ADP
ijtc-974	237	13	sustainability	sustainability	NOUN
ijtc-974	237	14	reporting	report	VERB
ijtc-974	237	15	quality	quality	NOUN
ijtc-974	237	16	on	on	ADP
ijtc-974	237	17	firm	firm	ADJ
ijtc-974	237	18	value	value	NOUN
ijtc-974	237	19	anisa	anisa	NOUN
ijtc-974	237	20	and	and	CCONJ
ijtc-974	237	21	nikmah	nikmah	NOUN
ijtc-974	237	22	27	27	NUM
ijtc-974	237	23	|	|	ADV
ijtc-974	237	24	ilomata	ilomata	PROPN
ijtc-974	237	25	international	international	ADJ
ijtc-974	237	26	journal	journal	NOUN
ijtc-974	237	27	of	of	ADP
ijtc-974	237	28	tax	tax	PROPN
ijtc-974	237	29	&	&	CCONJ
ijtc-974	237	30	accounting	accounting	PROPN
ijtc-974	237	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-974	237	32	ronald	ronald	PROPN
ijtc-974	237	33	,	,	PUNCT
ijtc-974	237	34	s.	s.	PROPN
ijtc-974	237	35	,	,	PUNCT
ijtc-974	237	36	ng	ng	PROPN
ijtc-974	237	37	,	,	PUNCT
ijtc-974	237	38	s.	s.	PROPN
ijtc-974	237	39	,	,	PUNCT
ijtc-974	237	40	&	&	CCONJ
ijtc-974	237	41	daromes	darome	NOUN
ijtc-974	237	42	,	,	PUNCT
ijtc-974	237	43	f.	f.	PROPN
ijtc-974	237	44	e.	e.	PROPN
ijtc-974	237	45	(	(	PUNCT
ijtc-974	237	46	2019	2019	NUM
ijtc-974	237	47	)	)	PUNCT
ijtc-974	237	48	.	.	PUNCT
ijtc-974	238	1	corporate	corporate	ADJ
ijtc-974	238	2	social	social	ADJ
ijtc-974	238	3	responsibility	responsibility	NOUN
ijtc-974	238	4	as	as	ADP
ijtc-974	238	5	economic	economic	ADJ
ijtc-974	238	6	mechanism	mechanism	NOUN
ijtc-974	238	7	for	for	ADP
ijtc-974	238	8	creating	create	VERB
ijtc-974	238	9	firm	firm	ADJ
ijtc-974	238	10	value	value	NOUN
ijtc-974	238	11	.	.	PUNCT
ijtc-974	239	1	indonesian	indonesian	ADJ
ijtc-974	239	2	journal	journal	PROPN
ijtc-974	239	3	of	of	ADP
ijtc-974	239	4	sustainability	sustainability	NOUN
ijtc-974	239	5	accounting	accounting	NOUN
ijtc-974	239	6	and	and	CCONJ
ijtc-974	239	7	management	management	NOUN
ijtc-974	239	8	,	,	PUNCT
ijtc-974	239	9	3(1	3(1	NUM
ijtc-974	239	10	)	)	PUNCT
ijtc-974	239	11	,	,	PUNCT
ijtc-974	239	12	22	22	NUM
ijtc-974	239	13	.	.	PUNCT
ijtc-974	240	1	https://doi.org/10.28992/ijsam.v3i1.69	https://doi.org/10.28992/ijsam.v3i1.69	PROPN
ijtc-974	240	2	rukmiyati	rukmiyati	PROPN
ijtc-974	240	3	,	,	PUNCT
ijtc-974	240	4	n.	n.	PROPN
ijtc-974	240	5	m.	m.	PROPN
ijtc-974	240	6	s.	s.	PROPN
ijtc-974	240	7	,	,	PUNCT
ijtc-974	240	8	purbawangsa	purbawangsa	NOUN
ijtc-974	240	9	,	,	PUNCT
ijtc-974	240	10	i.	i.	PROPN
ijtc-974	240	11	b.	b.	PROPN
ijtc-974	240	12	a.	a.	PROPN
ijtc-974	240	13	,	,	PUNCT
ijtc-974	240	14	baskara	baskara	NOUN
ijtc-974	240	15	,	,	PUNCT
ijtc-974	240	16	i.	i.	PROPN
ijtc-974	240	17	g.	g.	PROPN
ijtc-974	240	18	k.	k.	PROPN
ijtc-974	240	19	,	,	PUNCT
ijtc-974	240	20	&	&	CCONJ
ijtc-974	240	21	chandraningrat	chandraningrat	PROPN
ijtc-974	240	22	,	,	PUNCT
ijtc-974	240	23	i.	i.	PROPN
ijtc-974	240	24	r.	r.	PROPN
ijtc-974	240	25	(	(	PUNCT
ijtc-974	240	26	2023	2023	NUM
ijtc-974	240	27	)	)	PUNCT
ijtc-974	240	28	.	.	PUNCT
ijtc-974	241	1	the	the	DET
ijtc-974	241	2	role	role	NOUN
ijtc-974	241	3	of	of	ADP
ijtc-974	241	4	investor	investor	NOUN
ijtc-974	241	5	recognition	recognition	NOUN
ijtc-974	241	6	mediates	mediate	VERB
ijtc-974	241	7	the	the	DET
ijtc-974	241	8	effect	effect	NOUN
ijtc-974	241	9	of	of	ADP
ijtc-974	241	10	sustainability	sustainability	NOUN
ijtc-974	241	11	reporting	report	VERB
ijtc-974	241	12	quality	quality	NOUN
ijtc-974	241	13	on	on	ADP
ijtc-974	241	14	firm	firm	ADJ
ijtc-974	241	15	value	value	NOUN
ijtc-974	241	16	.	.	PUNCT
ijtc-974	242	1	uncertain	uncertain	ADJ
ijtc-974	242	2	supply	supply	NOUN
ijtc-974	242	3	chain	chain	NOUN
ijtc-974	242	4	management	management	NOUN
ijtc-974	242	5	,	,	PUNCT
ijtc-974	242	6	11(4	11(4	NUM
ijtc-974	242	7	)	)	PUNCT
ijtc-974	242	8	,	,	PUNCT
ijtc-974	242	9	1561–1568	1561–1568	NUM
ijtc-974	242	10	.	.	PUNCT
ijtc-974	243	1	https://doi.org/10.5267/j.uscm.2023.7.013	https://doi.org/10.5267/j.uscm.2023.7.013	VERB
ijtc-974	243	2	sari	sari	NOUN
ijtc-974	243	3	,	,	PUNCT
ijtc-974	243	4	d.	d.	PROPN
ijtc-974	243	5	k.	k.	PROPN
ijtc-974	243	6	,	,	PUNCT
ijtc-974	243	7	&	&	CCONJ
ijtc-974	243	8	wahidahwati	wahidahwati	PROPN
ijtc-974	243	9	.	.	PUNCT
ijtc-974	244	1	(	(	PUNCT
ijtc-974	244	2	2021	2021	NUM
ijtc-974	244	3	)	)	PUNCT
ijtc-974	244	4	.	.	PUNCT
ijtc-974	245	1	pengaruh	pengaruh	NOUN
ijtc-974	245	2	pengungkapan	pengungkapan	VERB
ijtc-974	245	3	sustainability	sustainability	NOUN
ijtc-974	245	4	report	report	NOUN
ijtc-974	245	5	,	,	PUNCT
ijtc-974	245	6	ukuran	ukuran	PROPN
ijtc-974	245	7	perusahaan	perusahaan	PROPN
ijtc-974	245	8	,	,	PUNCT
ijtc-974	245	9	profitabilitas	profitabilita	NOUN
ijtc-974	245	10	,	,	PUNCT
ijtc-974	245	11	dan	dan	PROPN
ijtc-974	245	12	leverage	leverage	PROPN
ijtc-974	245	13	terhadap	terhadap	PROPN
ijtc-974	245	14	nilai	nilai	PROPN
ijtc-974	245	15	.	.	PUNCT
ijtc-974	246	1	jurnal	jurnal	PROPN
ijtc-974	246	2	ilmu	ilmu	PROPN
ijtc-974	246	3	dan	dan	PROPN
ijtc-974	246	4	riset	riset	PROPN
ijtc-974	246	5	akuntansi	akuntansi	PROPN
ijtc-974	246	6	,	,	PUNCT
ijtc-974	246	7	10(4	10(4	NUM
ijtc-974	246	8	)	)	PUNCT
ijtc-974	246	9	,	,	PUNCT
ijtc-974	246	10	1–19	1–19	PROPN
ijtc-974	246	11	.	.	PUNCT
ijtc-974	247	1	sawitri	sawitri	PROPN
ijtc-974	247	2	,	,	PUNCT
ijtc-974	247	3	a.	a.	NOUN
ijtc-974	247	4	p.	p.	PROPN
ijtc-974	247	5	,	,	PUNCT
ijtc-974	247	6	&	&	CCONJ
ijtc-974	247	7	ardhiani	ardhiani	PROPN
ijtc-974	247	8	,	,	PUNCT
ijtc-974	247	9	m.	m.	PROPN
ijtc-974	247	10	r.	r.	PROPN
ijtc-974	247	11	(	(	PUNCT
ijtc-974	247	12	2023	2023	NUM
ijtc-974	247	13	)	)	PUNCT
ijtc-974	247	14	.	.	PUNCT
ijtc-974	248	1	tekanan	tekanan	PROPN
ijtc-974	248	2	pemangku	pemangku	PROPN
ijtc-974	248	3	kepentingan	kepentingan	PROPN
ijtc-974	248	4	.	.	PUNCT
ijtc-974	249	1	good	good	ADJ
ijtc-974	249	2	corporate	corporate	ADJ
ijtc-974	249	3	governance	governance	NOUN
ijtc-974	249	4	dan	dan	PROPN
ijtc-974	249	5	kualitas	kualitas	PROPN
ijtc-974	249	6	sustainability	sustainability	PROPN
ijtc-974	249	7	report	report	PROPN
ijtc-974	249	8	perusahaan	perusahaan	PROPN
ijtc-974	249	9	di	di	PROPN
ijtc-974	249	10	indonesia	indonesia	PROPN
ijtc-974	249	11	,	,	PUNCT
ijtc-974	249	12	7	7	NUM
ijtc-974	249	13	,	,	PUNCT
ijtc-974	249	14	26–33	26–33	NUM
ijtc-974	249	15	.	.	PUNCT
ijtc-974	250	1	https://doi.org/10.31851/neraca.v7i1.9557	https://doi.org/10.31851/neraca.v7i1.9557	PROPN
ijtc-974	250	2	spencer	spencer	NOUN
ijtc-974	250	3	,	,	PUNCT
ijtc-974	250	4	p.	p.	PROPN
ijtc-974	250	5	r.	r.	PROPN
ijtc-974	250	6	,	,	PUNCT
ijtc-974	250	7	sanders	sanders	PROPN
ijtc-974	250	8	,	,	PUNCT
ijtc-974	250	9	k.	k.	PROPN
ijtc-974	250	10	a.	a.	PROPN
ijtc-974	250	11	,	,	PUNCT
ijtc-974	250	12	canisio	canisio	PROPN
ijtc-974	250	13	amaral	amaral	PROPN
ijtc-974	250	14	,	,	PUNCT
ijtc-974	250	15	p.	p.	NOUN
ijtc-974	250	16	,	,	PUNCT
ijtc-974	250	17	&	&	CCONJ
ijtc-974	250	18	judge	judge	PROPN
ijtc-974	250	19	,	,	PUNCT
ijtc-974	250	20	d.	d.	PROPN
ijtc-974	250	21	s.	s.	PROPN
ijtc-974	250	22	(	(	PUNCT
ijtc-974	250	23	2017	2017	NUM
ijtc-974	250	24	)	)	PUNCT
ijtc-974	250	25	.	.	PUNCT
ijtc-974	251	1	household	household	NOUN
ijtc-974	251	2	resources	resource	NOUN
ijtc-974	251	3	and	and	CCONJ
ijtc-974	251	4	seasonal	seasonal	ADJ
ijtc-974	251	5	patterns	pattern	NOUN
ijtc-974	251	6	of	of	ADP
ijtc-974	251	7	child	child	NOUN
ijtc-974	251	8	growth	growth	NOUN
ijtc-974	251	9	in	in	ADP
ijtc-974	251	10	rural	rural	ADJ
ijtc-974	251	11	timor	timor	PROPN
ijtc-974	251	12	-	-	PUNCT
ijtc-974	251	13	leste	leste	PROPN
ijtc-974	251	14	.	.	PUNCT
ijtc-974	252	1	american	american	PROPN
ijtc-974	252	2	journal	journal	PROPN
ijtc-974	252	3	of	of	ADP
ijtc-974	252	4	human	human	ADJ
ijtc-974	252	5	biology	biology	NOUN
ijtc-974	252	6	,	,	PUNCT
ijtc-974	252	7	29(1	29(1	NUM
ijtc-974	252	8	)	)	PUNCT
ijtc-974	252	9	.	.	PUNCT
ijtc-974	253	1	https://doi.org/10.1002/ajhb.22916	https://doi.org/10.1002/ajhb.22916	NUM
ijtc-974	253	2	sugioko	sugioko	NOUN
ijtc-974	253	3	,	,	PUNCT
ijtc-974	253	4	s.	s.	PROPN
ijtc-974	253	5	(	(	PUNCT
ijtc-974	253	6	2019	2019	NUM
ijtc-974	253	7	)	)	PUNCT
ijtc-974	253	8	.	.	PUNCT
ijtc-974	254	1	kritikal	kritikal	PROPN
ijtc-974	254	2	determinan	determinan	PROPN
ijtc-974	254	3	nilai	nilai	PROPN
ijtc-974	254	4	perusahaan	perusahaan	PROPN
ijtc-974	254	5	 	 	SPACE
ijtc-974	254	6	:	:	PUNCT
ijtc-974	254	7	analisis	analisis	ADJ
ijtc-974	254	8	corporate	corporate	ADJ
ijtc-974	254	9	governance	governance	NOUN
ijtc-974	254	10	dan	dan	PROPN
ijtc-974	254	11	assurance	assurance	PROPN
ijtc-974	254	12	sebagai	sebagai	PROPN
ijtc-974	254	13	variabel	variabel	PROPN
ijtc-974	254	14	moderasi	moderasi	PROPN
ijtc-974	254	15	(	(	PUNCT
ijtc-974	254	16	pp	pp	ADV
ijtc-974	254	17	.	.	PUNCT
ijtc-974	254	18	67–84	67–84	NOUN
ijtc-974	254	19	)	)	PUNCT
ijtc-974	254	20	.	.	PUNCT
ijtc-974	255	1	tulhasanah	tulhasanah	PROPN
ijtc-974	255	2	,	,	PUNCT
ijtc-974	255	3	d.	d.	PROPN
ijtc-974	255	4	,	,	PUNCT
ijtc-974	255	5	&	&	CCONJ
ijtc-974	255	6	nikmah	nikmah	PROPN
ijtc-974	255	7	.	.	PUNCT
ijtc-974	256	1	(	(	PUNCT
ijtc-974	256	2	2017	2017	NUM
ijtc-974	256	3	)	)	PUNCT
ijtc-974	256	4	.	.	PUNCT
ijtc-974	257	1	pengaruh	pengaruh	VERB
ijtc-974	257	2	corporate	corporate	ADJ
ijtc-974	257	3	social	social	ADJ
ijtc-974	257	4	responsibility	responsibility	NOUN
ijtc-974	257	5	disclosure	disclosure	NOUN
ijtc-974	257	6	(	(	PUNCT
ijtc-974	257	7	csrd	csrd	NOUN
ijtc-974	257	8	)	)	PUNCT
ijtc-974	257	9	terhadap	terhadap	PROPN
ijtc-974	257	10	rasio	rasio	PROPN
ijtc-974	257	11	profitabilitas	profitabilitas	PROPN
ijtc-974	257	12	dan	dan	PROPN
ijtc-974	257	13	earning	earn	VERB
ijtc-974	257	14	response	response	NOUN
ijtc-974	257	15	coefficient	coefficient	NOUN
ijtc-974	257	16	(	(	PUNCT
ijtc-974	257	17	erc	erc	PROPN
ijtc-974	257	18	)	)	PUNCT
ijtc-974	257	19	desra	desra	PROPN
ijtc-974	257	20	tulhasanah	tulhasanah	PROPN
ijtc-974	257	21	s	s	PART
ijtc-974	257	22	1	1	NUM
ijtc-974	257	23	.	.	PUNCT
ijtc-974	257	24	nikmah	nikmah	PROPN
ijtc-974	257	25	,	,	PUNCT
ijtc-974	257	26	7(3	7(3	NUM
ijtc-974	257	27	)	)	PUNCT
ijtc-974	257	28	,	,	PUNCT
ijtc-974	257	29	1–16	1–16	PROPN
ijtc-974	257	30	.	.	PUNCT
ijtc-974	258	1	wibowo	wibowo	PROPN
ijtc-974	258	2	,	,	PUNCT
ijtc-974	258	3	l.	l.	PROPN
ijtc-974	258	4	k.	k.	PROPN
ijtc-974	258	5	(	(	PUNCT
ijtc-974	258	6	2020	2020	NUM
ijtc-974	258	7	)	)	PUNCT
ijtc-974	258	8	.	.	PUNCT
ijtc-974	259	1	pengaruh	pengaruh	NOUN
ijtc-974	259	2	pengungkapan	pengungkapan	VERB
ijtc-974	259	3	sustainability	sustainability	NOUN
ijtc-974	259	4	report	report	PROPN
ijtc-974	259	5	terhadap	terhadap	PROPN
ijtc-974	259	6	nilai	nilai	PROPN
ijtc-974	259	7	perusahaan	perusahaan	PROPN
ijtc-974	259	8	pada	pada	PROPN
ijtc-974	259	9	perusahaan	perusahaan	PROPN
ijtc-974	259	10	yang	yang	PROPN
ijtc-974	259	11	terdaftar	terdaftar	PROPN
ijtc-974	259	12	di	di	PROPN
ijtc-974	259	13	indeks	indeks	PROPN
ijtc-974	259	14	saham	saham	PROPN
ijtc-974	259	15	sri	sri	PROPN
ijtc-974	259	16	-	-	PUNCT
ijtc-974	259	17	kehati	kehati	PROPN
ijtc-974	259	18	periode	periode	PROPN
ijtc-974	259	19	2017	2017	NUM
ijtc-974	259	20	-	-	SYM
ijtc-974	259	21	2019	2019	NUM
ijtc-974	259	22	.	.	PUNCT
ijtc-974	260	1	universitas	universitas	PROPN
ijtc-974	260	2	atma	atma	PROPN
ijtc-974	260	3	jaya	jaya	PROPN
ijtc-974	260	4	yogyakarta	yogyakarta	PROPN
ijtc-974	260	5	.	.	PUNCT
ijtc-974	261	1	widarto	widarto	PROPN
ijtc-974	261	2	,	,	PUNCT
ijtc-974	261	3	d.	d.	PROPN
ijtc-974	261	4	,	,	PUNCT
ijtc-974	261	5	&	&	CCONJ
ijtc-974	261	6	mudjiyanti	mudjiyanti	PROPN
ijtc-974	261	7	,	,	PUNCT
ijtc-974	261	8	r.	r.	PROPN
ijtc-974	261	9	(	(	PUNCT
ijtc-974	261	10	2015	2015	NUM
ijtc-974	261	11	)	)	PUNCT
ijtc-974	261	12	.	.	PUNCT
ijtc-974	262	1	pengaruh	pengaruh	NOUN
ijtc-974	262	2	environmental	environmental	ADJ
ijtc-974	262	3	performance	performance	NOUN
ijtc-974	262	4	dan	dan	PROPN
ijtc-974	262	5	environmental	environmental	PROPN
ijtc-974	262	6	disclosure	disclosure	PROPN
ijtc-974	262	7	terhadap	terhadap	PROPN
ijtc-974	262	8	economic	economic	ADJ
ijtc-974	262	9	performance	performance	NOUN
ijtc-974	262	10	.	.	PUNCT
ijtc-974	263	1	media	medium	NOUN
ijtc-974	263	2	ekonomi	ekonomi	PROPN
ijtc-974	263	3	,	,	PUNCT
ijtc-974	263	4	15(2	15(2	NUM
ijtc-974	263	5	)	)	PUNCT
ijtc-974	263	6	,	,	PUNCT
ijtc-974	263	7	76	76	NUM
ijtc-974	263	8	.	.	PUNCT
ijtc-974	263	9	https://doi.org/10.30595/medek.v15i2.1291	https://doi.org/10.30595/medek.v15i2.1291	AUX
ijtc-974	264	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV