id	sid	tid	token	lemma	pos
gp-205	1	1	594	594	NUM
gp-205	1	2	american	american	ADJ
gp-205	1	3	journal	journal	PROPN
gp-205	1	4	of	of	ADP
gp-205	1	5	economic	economic	ADJ
gp-205	1	6	and	and	CCONJ
gp-205	1	7	management	management	NOUN
gp-205	1	8	business	business	NOUN
gp-205	1	9	e	e	NOUN
gp-205	1	10	-	-	NOUN
gp-205	1	11	issn	issn	ADJ
gp-205	1	12	:	:	PUNCT
gp-205	1	13	2835	2835	NUM
gp-205	1	14	-	-	SYM
gp-205	1	15	5199	5199	NUM
gp-205	1	16	vol	vol	NOUN
gp-205	1	17	.	.	PROPN
gp-205	1	18	4	4	NUM
gp-205	1	19	no	no	NOUN
gp-205	1	20	.	.	NOUN
gp-205	1	21	5	5	NUM
gp-205	1	22	may	may	AUX
gp-205	1	23	2025	2025	NUM
gp-205	1	24	the	the	DET
gp-205	1	25	new	new	ADJ
gp-205	1	26	face	face	NOUN
gp-205	1	27	of	of	ADP
gp-205	1	28	audit	audit	NOUN
gp-205	1	29	quality	quality	NOUN
gp-205	1	30	:	:	PUNCT
gp-205	1	31	integrating	integrate	VERB
gp-205	1	32	advanced	advanced	ADJ
gp-205	1	33	analytics	analytic	NOUN
gp-205	1	34	and	and	CCONJ
gp-205	1	35	digital	digital	ADJ
gp-205	1	36	tools	tool	NOUN
gp-205	1	37	khairul	khairul	PROPN
gp-205	1	38	amri	amri	PROPN
gp-205	1	39	hasibuan	hasibuan	PROPN
gp-205	1	40	"	"	PUNCT
gp-205	1	41	,	,	PUNCT
gp-205	1	42	f.x	f.x	PROPN
gp-205	1	43	.	.	PROPN
gp-205	1	44	kurniawan	kurniawan	PROPN
gp-205	1	45	tjakrawala	tjakrawala	PROPN
gp-205	1	46	universitas	universitas	PROPN
gp-205	1	47	tarumanagara	tarumanagara	PROPN
gp-205	1	48	jakarta	jakarta	PROPN
gp-205	1	49	,	,	PUNCT
gp-205	1	50	indonesia	indonesia	PROPN
gp-205	1	51	email	email	NOUN
gp-205	1	52	:	:	PUNCT
gp-205	1	53	khairul.126241087@stu.untar.ac.id	khairul.126241087@stu.untar.ac.id	PROPN
gp-205	1	54	,	,	PUNCT
gp-205	1	55	kurniawant@fe.untar.ac.id	kurniawant@fe.untar.ac.id	NOUN
gp-205	1	56	abstract	abstract	ADJ
gp-205	1	57	this	this	DET
gp-205	1	58	study	study	NOUN
gp-205	1	59	aims	aim	VERB
gp-205	1	60	to	to	PART
gp-205	1	61	analyze	analyze	VERB
gp-205	1	62	the	the	DET
gp-205	1	63	influence	influence	NOUN
gp-205	1	64	of	of	ADP
gp-205	1	65	competence	competence	NOUN
gp-205	1	66	,	,	PUNCT
gp-205	1	67	independence	independence	NOUN
gp-205	1	68	,	,	PUNCT
gp-205	1	69	professional	professional	ADJ
gp-205	1	70	skepticism	skepticism	NOUN
gp-205	1	71	,	,	PUNCT
gp-205	1	72	and	and	CCONJ
gp-205	1	73	audit	audit	NOUN
gp-205	1	74	fees	fee	NOUN
gp-205	1	75	on	on	ADP
gp-205	1	76	audit	audit	NOUN
gp-205	1	77	quality	quality	NOUN
gp-205	1	78	with	with	ADP
gp-205	1	79	cloud	cloud	NOUN
gp-205	1	80	computing	computing	NOUN
gp-205	1	81	as	as	ADP
gp-205	1	82	a	a	DET
gp-205	1	83	moderation	moderation	NOUN
gp-205	1	84	variable	variable	NOUN
gp-205	1	85	in	in	ADP
gp-205	1	86	public	public	ADJ
gp-205	1	87	accounting	accounting	NOUN
gp-205	1	88	firms	firm	NOUN
gp-205	1	89	in	in	ADP
gp-205	1	90	indonesia	indonesia	PROPN
gp-205	1	91	.	.	PUNCT
gp-205	2	1	this	this	DET
gp-205	2	2	study	study	NOUN
gp-205	2	3	uses	use	VERB
gp-205	2	4	a	a	DET
gp-205	2	5	saturated	saturate	VERB
gp-205	2	6	sample	sample	NOUN
gp-205	2	7	method	method	NOUN
gp-205	2	8	or	or	CCONJ
gp-205	2	9	census	census	NOUN
gp-205	2	10	,	,	PUNCT
gp-205	2	11	involving	involve	VERB
gp-205	2	12	156	156	NUM
gp-205	2	13	auditors	auditor	NOUN
gp-205	2	14	from	from	ADP
gp-205	2	15	a	a	DET
gp-205	2	16	total	total	NOUN
gp-205	2	17	of	of	ADP
gp-205	2	18	472	472	NUM
gp-205	2	19	public	public	ADJ
gp-205	2	20	accounting	accounting	NOUN
gp-205	2	21	firms	firm	NOUN
gp-205	2	22	in	in	ADP
gp-205	2	23	indonesia	indonesia	PROPN
gp-205	2	24	as	as	ADP
gp-205	2	25	respondents	respondent	NOUN
gp-205	2	26	.	.	PUNCT
gp-205	3	1	the	the	DET
gp-205	3	2	data	datum	NOUN
gp-205	3	3	analysis	analysis	NOUN
gp-205	3	4	technique	technique	NOUN
gp-205	3	5	used	use	VERB
gp-205	3	6	is	be	AUX
gp-205	3	7	sem	sem	NOUN
gp-205	3	8	(	(	PUNCT
gp-205	3	9	structural	structural	ADJ
gp-205	3	10	equation	equation	NOUN
gp-205	3	11	modelling	modelling	NOUN
gp-205	3	12	)	)	PUNCT
gp-205	3	13	with	with	ADP
gp-205	3	14	the	the	DET
gp-205	3	15	help	help	NOUN
gp-205	3	16	of	of	ADP
gp-205	3	17	smart	smart	ADJ
gp-205	3	18	pls	pls	NOUN
gp-205	3	19	3.0	3.0	NUM
gp-205	3	20	software	software	NOUN
gp-205	3	21	.	.	PUNCT
gp-205	4	1	data	datum	NOUN
gp-205	4	2	analysis	analysis	NOUN
gp-205	4	3	includes	include	VERB
gp-205	4	4	descriptive	descriptive	ADJ
gp-205	4	5	statistical	statistical	ADJ
gp-205	4	6	tests	test	NOUN
gp-205	4	7	,	,	PUNCT
gp-205	4	8	validity	validity	NOUN
gp-205	4	9	and	and	CCONJ
gp-205	4	10	reliability	reliability	NOUN
gp-205	4	11	tests	test	NOUN
gp-205	4	12	through	through	ADP
gp-205	4	13	outer	outer	ADJ
gp-205	4	14	model	model	NOUN
gp-205	4	15	tests	test	NOUN
gp-205	4	16	which	which	PRON
gp-205	4	17	include	include	VERB
gp-205	4	18	convergent	convergent	NOUN
gp-205	4	19	validity	validity	NOUN
gp-205	4	20	,	,	PUNCT
gp-205	4	21	discriminatory	discriminatory	ADJ
gp-205	4	22	validity	validity	NOUN
gp-205	4	23	,	,	PUNCT
gp-205	4	24	composite	composite	ADJ
gp-205	4	25	reliability	reliability	NOUN
gp-205	4	26	,	,	PUNCT
gp-205	4	27	and	and	CCONJ
gp-205	4	28	inner	inner	ADJ
gp-205	4	29	model	model	NOUN
gp-205	4	30	tests	test	NOUN
gp-205	4	31	.	.	PUNCT
gp-205	5	1	the	the	DET
gp-205	5	2	results	result	NOUN
gp-205	5	3	showed	show	VERB
gp-205	5	4	that	that	SCONJ
gp-205	5	5	professional	professional	ADJ
gp-205	5	6	competence	competence	NOUN
gp-205	5	7	,	,	PUNCT
gp-205	5	8	independence	independence	NOUN
gp-205	5	9	,	,	PUNCT
gp-205	5	10	and	and	CCONJ
gp-205	5	11	skepticism	skepticism	NOUN
gp-205	5	12	had	have	VERB
gp-205	5	13	a	a	DET
gp-205	5	14	positive	positive	ADJ
gp-205	5	15	and	and	CCONJ
gp-205	5	16	significant	significant	ADJ
gp-205	5	17	influence	influence	NOUN
gp-205	5	18	on	on	ADP
gp-205	5	19	audit	audit	NOUN
gp-205	5	20	quality	quality	NOUN
gp-205	5	21	,	,	PUNCT
gp-205	5	22	while	while	SCONJ
gp-205	5	23	audit	audit	NOUN
gp-205	5	24	fees	fee	NOUN
gp-205	5	25	did	do	AUX
gp-205	5	26	not	not	PART
gp-205	5	27	show	show	VERB
gp-205	5	28	a	a	DET
gp-205	5	29	significant	significant	ADJ
gp-205	5	30	influence	influence	NOUN
gp-205	5	31	on	on	ADP
gp-205	5	32	audit	audit	NOUN
gp-205	5	33	quality	quality	NOUN
gp-205	5	34	.	.	PUNCT
gp-205	6	1	in	in	ADP
gp-205	6	2	addition	addition	NOUN
gp-205	6	3	,	,	PUNCT
gp-205	6	4	cloud	cloud	NOUN
gp-205	6	5	computing	computing	NOUN
gp-205	6	6	as	as	ADP
gp-205	6	7	a	a	DET
gp-205	6	8	moderation	moderation	NOUN
gp-205	6	9	variable	variable	NOUN
gp-205	6	10	strengthens	strengthen	VERB
gp-205	6	11	the	the	DET
gp-205	6	12	relationship	relationship	NOUN
gp-205	6	13	between	between	ADP
gp-205	6	14	competence	competence	NOUN
gp-205	6	15	and	and	CCONJ
gp-205	6	16	independence	independence	NOUN
gp-205	6	17	on	on	ADP
gp-205	6	18	audit	audit	NOUN
gp-205	6	19	quality	quality	NOUN
gp-205	6	20	significantly	significantly	ADV
gp-205	6	21	,	,	PUNCT
gp-205	6	22	but	but	CCONJ
gp-205	6	23	does	do	AUX
gp-205	6	24	not	not	PART
gp-205	6	25	have	have	VERB
gp-205	6	26	a	a	DET
gp-205	6	27	moderation	moderation	NOUN
gp-205	6	28	impact	impact	NOUN
gp-205	6	29	on	on	ADP
gp-205	6	30	the	the	DET
gp-205	6	31	relationship	relationship	NOUN
gp-205	6	32	between	between	ADP
gp-205	6	33	professional	professional	ADJ
gp-205	6	34	skepticism	skepticism	NOUN
gp-205	6	35	and	and	CCONJ
gp-205	6	36	audit	audit	NOUN
gp-205	6	37	fees	fee	NOUN
gp-205	6	38	on	on	ADP
gp-205	6	39	audit	audit	NOUN
gp-205	6	40	quality	quality	NOUN
gp-205	6	41	.	.	PUNCT
gp-205	7	1	this	this	DET
gp-205	7	2	research	research	NOUN
gp-205	7	3	makes	make	VERB
gp-205	7	4	a	a	DET
gp-205	7	5	practical	practical	ADJ
gp-205	7	6	contribution	contribution	NOUN
gp-205	7	7	to	to	ADP
gp-205	7	8	public	public	ADJ
gp-205	7	9	accounting	accounting	NOUN
gp-205	7	10	firms	firm	NOUN
gp-205	7	11	in	in	ADP
gp-205	7	12	evaluating	evaluate	VERB
gp-205	7	13	strategies	strategy	NOUN
gp-205	7	14	and	and	CCONJ
gp-205	7	15	policies	policy	NOUN
gp-205	7	16	to	to	PART
gp-205	7	17	prevent	prevent	VERB
gp-205	7	18	future	future	ADJ
gp-205	7	19	audit	audit	NOUN
gp-205	7	20	quality	quality	NOUN
gp-205	7	21	declines	decline	VERB
gp-205	7	22	.	.	PUNCT
gp-205	8	1	keywords	keyword	NOUN
gp-205	8	2	:	:	PUNCT
gp-205	8	3	competency	competency	NOUN
gp-205	8	4	,	,	PUNCT
gp-205	8	5	independency	independency	NOUN
gp-205	8	6	,	,	PUNCT
gp-205	8	7	professional	professional	ADJ
gp-205	8	8	skepticism	skepticism	NOUN
gp-205	8	9	,	,	PUNCT
gp-205	8	10	fee	fee	NOUN
gp-205	8	11	audit	audit	NOUN
gp-205	8	12	,	,	PUNCT
gp-205	8	13	quality	quality	NOUN
gp-205	8	14	audit	audit	NOUN
gp-205	8	15	,	,	PUNCT
gp-205	8	16	cloud	cloud	NOUN
gp-205	8	17	computing	computing	NOUN
gp-205	8	18	introduction	introduction	NOUN
gp-205	8	19	enhancing	enhance	VERB
gp-205	8	20	the	the	DET
gp-205	8	21	expertise	expertise	NOUN
gp-205	8	22	of	of	ADP
gp-205	8	23	auditors	auditor	NOUN
gp-205	8	24	in	in	ADP
gp-205	8	25	information	information	NOUN
gp-205	8	26	and	and	CCONJ
gp-205	8	27	technology	technology	NOUN
gp-205	8	28	is	be	AUX
gp-205	8	29	essential	essential	ADJ
gp-205	8	30	to	to	PART
gp-205	8	31	meet	meet	VERB
gp-205	8	32	global	global	ADJ
gp-205	8	33	standards	standard	NOUN
gp-205	8	34	.	.	PUNCT
gp-205	9	1	it	it	PRON
gp-205	9	2	is	be	AUX
gp-205	9	3	crucial	crucial	ADJ
gp-205	9	4	for	for	SCONJ
gp-205	9	5	auditors	auditor	NOUN
gp-205	9	6	to	to	PART
gp-205	9	7	focus	focus	VERB
gp-205	9	8	on	on	ADP
gp-205	9	9	advancing	advance	VERB
gp-205	9	10	their	their	PRON
gp-205	9	11	competencies	competency	NOUN
gp-205	9	12	,	,	PUNCT
gp-205	9	13	particularly	particularly	ADV
gp-205	9	14	in	in	ADP
gp-205	9	15	the	the	DET
gp-205	9	16	realm	realm	NOUN
gp-205	9	17	of	of	ADP
gp-205	9	18	information	information	NOUN
gp-205	9	19	technology	technology	NOUN
gp-205	9	20	.	.	PUNCT
gp-205	10	1	they	they	PRON
gp-205	10	2	must	must	AUX
gp-205	10	3	work	work	VERB
gp-205	10	4	collaboratively	collaboratively	ADV
gp-205	10	5	and	and	CCONJ
gp-205	10	6	synergize	synergize	VERB
gp-205	10	7	with	with	ADP
gp-205	10	8	it	it	PRON
gp-205	10	9	professionals	professional	NOUN
gp-205	10	10	(	(	PUNCT
gp-205	10	11	sitorus	sitorus	PROPN
gp-205	10	12	&	&	CCONJ
gp-205	10	13	tambun	tambun	NOUN
gp-205	10	14	,	,	PUNCT
gp-205	10	15	2023	2023	NUM
gp-205	10	16	)	)	PUNCT
gp-205	10	17	.	.	PUNCT
gp-205	11	1	the	the	DET
gp-205	11	2	rapid	rapid	ADJ
gp-205	11	3	evolution	evolution	NOUN
gp-205	11	4	of	of	ADP
gp-205	11	5	digital	digital	ADJ
gp-205	11	6	transformation	transformation	NOUN
gp-205	11	7	introduces	introduce	NOUN
gp-205	11	8	unique	unique	ADJ
gp-205	11	9	challenges	challenge	NOUN
gp-205	11	10	to	to	ADP
gp-205	11	11	current	current	ADJ
gp-205	11	12	auditing	auditing	NOUN
gp-205	11	13	practices	practice	NOUN
gp-205	11	14	.	.	PUNCT
gp-205	12	1	the	the	DET
gp-205	12	2	emergence	emergence	NOUN
gp-205	12	3	of	of	ADP
gp-205	12	4	cloud	cloud	NOUN
gp-205	12	5	computing	computing	NOUN
gp-205	12	6	has	have	AUX
gp-205	12	7	not	not	PART
gp-205	12	8	only	only	ADV
gp-205	12	9	reshaped	reshaped	VERB
gp-205	12	10	traditional	traditional	ADJ
gp-205	12	11	auditing	auditing	NOUN
gp-205	12	12	approaches	approach	NOUN
gp-205	12	13	but	but	CCONJ
gp-205	12	14	also	also	ADV
gp-205	12	15	brought	bring	VERB
gp-205	12	16	forth	forth	ADP
gp-205	12	17	numerous	numerous	ADJ
gp-205	12	18	opportunities	opportunity	NOUN
gp-205	12	19	and	and	CCONJ
gp-205	12	20	complexities	complexity	NOUN
gp-205	12	21	for	for	ADP
gp-205	12	22	auditors	auditor	NOUN
gp-205	12	23	.	.	PUNCT
gp-205	13	1	cloud	cloud	NOUN
gp-205	13	2	computing	computing	NOUN
gp-205	13	3	systems	system	NOUN
gp-205	13	4	increasingly	increasingly	ADV
gp-205	13	5	enable	enable	VERB
gp-205	13	6	auditors	auditor	NOUN
gp-205	13	7	to	to	PART
gp-205	13	8	access	access	VERB
gp-205	13	9	resources	resource	NOUN
gp-205	13	10	and	and	CCONJ
gp-205	13	11	data	datum	NOUN
gp-205	13	12	remotely	remotely	ADV
gp-205	13	13	through	through	ADP
gp-205	13	14	an	an	DET
gp-205	13	15	internet	internet	NOUN
gp-205	13	16	connection	connection	NOUN
gp-205	13	17	(	(	PUNCT
gp-205	13	18	kartika	kartika	PROPN
gp-205	13	19	et	et	PROPN
gp-205	13	20	al	al	PROPN
gp-205	13	21	.	.	PROPN
gp-205	13	22	,	,	PUNCT
gp-205	13	23	2019	2019	NUM
gp-205	13	24	)	)	PUNCT
gp-205	13	25	.	.	PUNCT
gp-205	14	1	this	this	DET
gp-205	14	2	technology	technology	NOUN
gp-205	14	3	embodies	embody	VERB
gp-205	14	4	an	an	DET
gp-205	14	5	idea	idea	NOUN
gp-205	14	6	within	within	ADP
gp-205	14	7	the	the	DET
gp-205	14	8	realm	realm	NOUN
gp-205	14	9	of	of	ADP
gp-205	14	10	information	information	NOUN
gp-205	14	11	and	and	CCONJ
gp-205	14	12	communication	communication	NOUN
gp-205	14	13	technology	technology	NOUN
gp-205	14	14	,	,	PUNCT
gp-205	14	15	covering	cover	VERB
gp-205	14	16	services	service	NOUN
gp-205	14	17	,	,	PUNCT
gp-205	14	18	applications	application	NOUN
gp-205	14	19	,	,	PUNCT
gp-205	14	20	data	datum	NOUN
gp-205	14	21	accessibility	accessibility	NOUN
gp-205	14	22	,	,	PUNCT
gp-205	14	23	and	and	CCONJ
gp-205	14	24	decentralized	decentralized	ADJ
gp-205	14	25	storage	storage	NOUN
gp-205	14	26	.	.	PUNCT
gp-205	15	1	users	user	NOUN
gp-205	15	2	are	be	AUX
gp-205	15	3	not	not	PART
gp-205	15	4	required	require	VERB
gp-205	15	5	to	to	PART
gp-205	15	6	store	store	VERB
gp-205	15	7	data	datum	NOUN
gp-205	15	8	in	in	ADP
gp-205	15	9	a	a	DET
gp-205	15	10	single	single	ADJ
gp-205	15	11	location	location	NOUN
gp-205	15	12	or	or	CCONJ
gp-205	15	13	understand	understand	VERB
gp-205	15	14	the	the	DET
gp-205	15	15	detailed	detailed	ADJ
gp-205	15	16	configuration	configuration	NOUN
gp-205	15	17	of	of	ADP
gp-205	15	18	the	the	DET
gp-205	15	19	system	system	NOUN
gp-205	15	20	providing	provide	VERB
gp-205	15	21	these	these	DET
gp-205	15	22	services	service	NOUN
gp-205	15	23	(	(	PUNCT
gp-205	15	24	mihalache	mihalache	PROPN
gp-205	15	25	,	,	PUNCT
gp-205	15	26	2011	2011	NUM
gp-205	15	27	)	)	PUNCT
gp-205	15	28	.	.	PUNCT
gp-205	16	1	the	the	DET
gp-205	16	2	continuous	continuous	ADJ
gp-205	16	3	evolution	evolution	NOUN
gp-205	16	4	of	of	ADP
gp-205	16	5	technology	technology	NOUN
gp-205	16	6	,	,	PUNCT
gp-205	16	7	regulatory	regulatory	ADJ
gp-205	16	8	requirements	requirement	NOUN
gp-205	16	9	,	,	PUNCT
gp-205	16	10	and	and	CCONJ
gp-205	16	11	dynamic	dynamic	ADJ
gp-205	16	12	business	business	NOUN
gp-205	16	13	american	american	PROPN
gp-205	16	14	journal	journal	PROPN
gp-205	16	15	of	of	ADP
gp-205	16	16	economic	economic	ADJ
gp-205	16	17	and	and	CCONJ
gp-205	16	18	management	management	NOUN
gp-205	16	19	business	business	NOUN
gp-205	16	20	vol	vol	NOUN
gp-205	16	21	.	.	PROPN
gp-205	16	22	4	4	NUM
gp-205	16	23	no	no	NOUN
gp-205	16	24	.	.	NOUN
gp-205	16	25	5	5	NUM
gp-205	16	26	may	may	AUX
gp-205	16	27	2025	2025	NUM
gp-205	16	28	595	595	NUM
gp-205	16	29	environments	environment	NOUN
gp-205	16	30	have	have	AUX
gp-205	16	31	rendered	render	VERB
gp-205	16	32	traditional	traditional	ADJ
gp-205	16	33	audit	audit	NOUN
gp-205	16	34	methods	method	NOUN
gp-205	16	35	-	-	PUNCT
gp-205	16	36	relying	rely	VERB
gp-205	16	37	on	on	ADP
gp-205	16	38	manual	manual	ADJ
gp-205	16	39	processes	process	NOUN
gp-205	16	40	and	and	CCONJ
gp-205	16	41	samplebased	samplebase	VERB
gp-205	16	42	testing	testing	NOUN
gp-205	16	43	-	-	PUNCT
gp-205	16	44	ineffective	ineffective	ADJ
gp-205	16	45	for	for	ADP
gp-205	16	46	handling	handle	VERB
gp-205	16	47	complex	complex	ADJ
gp-205	16	48	digital	digital	ADJ
gp-205	16	49	data	datum	NOUN
gp-205	16	50	.	.	PUNCT
gp-205	17	1	modern	modern	ADJ
gp-205	17	2	auditors	auditor	NOUN
gp-205	17	3	must	must	AUX
gp-205	17	4	adapt	adapt	VERB
gp-205	17	5	their	their	PRON
gp-205	17	6	approaches	approach	NOUN
gp-205	17	7	to	to	PART
gp-205	17	8	effectively	effectively	ADV
gp-205	17	9	manage	manage	VERB
gp-205	17	10	digital	digital	ADJ
gp-205	17	11	transactions	transaction	NOUN
gp-205	17	12	,	,	PUNCT
gp-205	17	13	maintain	maintain	VERB
gp-205	17	14	high	high	ADJ
gp-205	17	15	audit	audit	NOUN
gp-205	17	16	quality	quality	NOUN
gp-205	17	17	,	,	PUNCT
gp-205	17	18	and	and	CCONJ
gp-205	17	19	apply	apply	VERB
gp-205	17	20	a	a	DET
gp-205	17	21	riskbased	riskbase	VERB
gp-205	17	22	focus	focus	NOUN
gp-205	17	23	.	.	PUNCT
gp-205	18	1	the	the	DET
gp-205	18	2	progress	progress	NOUN
gp-205	18	3	of	of	ADP
gp-205	18	4	digital	digital	ADJ
gp-205	18	5	technology	technology	NOUN
gp-205	18	6	has	have	VERB
gp-205	18	7	a	a	DET
gp-205	18	8	substantial	substantial	ADJ
gp-205	18	9	impact	impact	NOUN
gp-205	18	10	on	on	ADP
gp-205	18	11	the	the	DET
gp-205	18	12	expansion	expansion	NOUN
gp-205	18	13	of	of	ADP
gp-205	18	14	the	the	DET
gp-205	18	15	business	business	NOUN
gp-205	18	16	sector	sector	NOUN
gp-205	18	17	,	,	PUNCT
gp-205	18	18	with	with	ADP
gp-205	18	19	its	its	PRON
gp-205	18	20	influence	influence	NOUN
gp-205	18	21	also	also	ADV
gp-205	18	22	reaching	reach	VERB
gp-205	18	23	the	the	DET
gp-205	18	24	auditing	auditing	NOUN
gp-205	18	25	processes	process	NOUN
gp-205	18	26	for	for	ADP
gp-205	18	27	financial	financial	ADJ
gp-205	18	28	statements	statement	NOUN
gp-205	18	29	.	.	PUNCT
gp-205	19	1	these	these	DET
gp-205	19	2	changes	change	NOUN
gp-205	19	3	present	present	VERB
gp-205	19	4	new	new	ADJ
gp-205	19	5	challenges	challenge	NOUN
gp-205	19	6	and	and	CCONJ
gp-205	19	7	opportunities	opportunity	NOUN
gp-205	19	8	for	for	ADP
gp-205	19	9	public	public	ADJ
gp-205	19	10	accountants	accountant	NOUN
gp-205	19	11	(	(	PUNCT
gp-205	19	12	pas	pas	PROPN
gp-205	19	13	)	)	PUNCT
gp-205	19	14	and	and	CCONJ
gp-205	19	15	public	public	ADJ
gp-205	19	16	accounting	accounting	NOUN
gp-205	19	17	firms	firm	NOUN
gp-205	19	18	(	(	PUNCT
gp-205	19	19	pafs	pafs	NOUN
gp-205	19	20	)	)	PUNCT
gp-205	19	21	.	.	PUNCT
gp-205	20	1	by	by	ADP
gp-205	20	2	leveraging	leverage	VERB
gp-205	20	3	digital	digital	ADJ
gp-205	20	4	technology	technology	NOUN
gp-205	20	5	,	,	PUNCT
gp-205	20	6	businesses	business	NOUN
gp-205	20	7	can	can	AUX
gp-205	20	8	streamline	streamline	VERB
gp-205	20	9	operations	operation	NOUN
gp-205	20	10	,	,	PUNCT
gp-205	20	11	enhance	enhance	VERB
gp-205	20	12	efficiency	efficiency	NOUN
gp-205	20	13	,	,	PUNCT
gp-205	20	14	and	and	CCONJ
gp-205	20	15	capitalize	capitalize	VERB
gp-205	20	16	on	on	ADP
gp-205	20	17	emerging	emerge	VERB
gp-205	20	18	opportunities	opportunity	NOUN
gp-205	20	19	,	,	PUNCT
gp-205	20	20	leading	lead	VERB
gp-205	20	21	to	to	ADP
gp-205	20	22	shifts	shift	NOUN
gp-205	20	23	in	in	ADP
gp-205	20	24	auditing	auditing	NOUN
gp-205	20	25	paradigms	paradigm	NOUN
gp-205	20	26	.	.	PUNCT
gp-205	21	1	among	among	ADP
gp-205	21	2	the	the	DET
gp-205	21	3	notable	notable	ADJ
gp-205	21	4	technological	technological	ADJ
gp-205	21	5	advancements	advancement	NOUN
gp-205	21	6	,	,	PUNCT
gp-205	21	7	cloud	cloud	NOUN
gp-205	21	8	computing	computing	NOUN
gp-205	21	9	has	have	AUX
gp-205	21	10	transformed	transform	VERB
gp-205	21	11	traditional	traditional	ADJ
gp-205	21	12	audit	audit	NOUN
gp-205	21	13	practices	practice	NOUN
gp-205	21	14	,	,	PUNCT
gp-205	21	15	introducing	introduce	VERB
gp-205	21	16	both	both	DET
gp-205	21	17	complexities	complexity	NOUN
gp-205	21	18	and	and	CCONJ
gp-205	21	19	prospects	prospect	NOUN
gp-205	21	20	for	for	ADP
gp-205	21	21	auditors	auditor	NOUN
gp-205	21	22	.	.	PUNCT
gp-205	22	1	innovations	innovation	NOUN
gp-205	22	2	like	like	ADP
gp-205	22	3	artificial	artificial	ADJ
gp-205	22	4	intelligence	intelligence	NOUN
gp-205	22	5	,	,	PUNCT
gp-205	22	6	cloud	cloud	NOUN
gp-205	22	7	computing	computing	NOUN
gp-205	22	8	,	,	PUNCT
gp-205	22	9	and	and	CCONJ
gp-205	22	10	big	big	ADJ
gp-205	22	11	data	datum	NOUN
gp-205	22	12	are	be	AUX
gp-205	22	13	redefining	redefine	VERB
gp-205	22	14	and	and	CCONJ
gp-205	22	15	modernizing	modernize	VERB
gp-205	22	16	the	the	DET
gp-205	22	17	role	role	NOUN
gp-205	22	18	of	of	ADP
gp-205	22	19	the	the	DET
gp-205	22	20	public	public	ADJ
gp-205	22	21	accounting	accounting	NOUN
gp-205	22	22	profession	profession	NOUN
gp-205	22	23	.	.	PUNCT
gp-205	23	1	artificial	artificial	ADJ
gp-205	23	2	intelligence	intelligence	NOUN
gp-205	23	3	facilitates	facilitate	VERB
gp-205	23	4	the	the	DET
gp-205	23	5	analysis	analysis	NOUN
gp-205	23	6	of	of	ADP
gp-205	23	7	big	big	ADJ
gp-205	23	8	data	datum	NOUN
gp-205	23	9	by	by	ADP
gp-205	23	10	simplifying	simplify	VERB
gp-205	23	11	the	the	DET
gp-205	23	12	process	process	NOUN
gp-205	23	13	of	of	ADP
gp-205	23	14	storing	storing	NOUN
gp-205	23	15	,	,	PUNCT
gp-205	23	16	accessing	access	VERB
gp-205	23	17	,	,	PUNCT
gp-205	23	18	and	and	CCONJ
gp-205	23	19	backing	back	VERB
gp-205	23	20	up	up	ADP
gp-205	23	21	data	datum	NOUN
gp-205	23	22	,	,	PUNCT
gp-205	23	23	often	often	ADV
gp-205	23	24	utilizing	utilize	VERB
gp-205	23	25	internet	internet	NOUN
gp-205	23	26	-	-	PUNCT
gp-205	23	27	based	base	VERB
gp-205	23	28	platforms	platform	NOUN
gp-205	23	29	known	know	VERB
gp-205	23	30	as	as	ADP
gp-205	23	31	cloud	cloud	NOUN
gp-205	23	32	computing	computing	NOUN
gp-205	23	33	.	.	PUNCT
gp-205	24	1	the	the	DET
gp-205	24	2	rapid	rapid	ADJ
gp-205	24	3	advancement	advancement	NOUN
gp-205	24	4	of	of	ADP
gp-205	24	5	technology	technology	NOUN
gp-205	24	6	,	,	PUNCT
gp-205	24	7	coupled	couple	VERB
gp-205	24	8	with	with	ADP
gp-205	24	9	evolving	evolve	VERB
gp-205	24	10	regulations	regulation	NOUN
gp-205	24	11	and	and	CCONJ
gp-205	24	12	dynamic	dynamic	ADJ
gp-205	24	13	business	business	NOUN
gp-205	24	14	environments	environment	NOUN
gp-205	24	15	,	,	PUNCT
gp-205	24	16	has	have	AUX
gp-205	24	17	rendered	render	VERB
gp-205	24	18	traditional	traditional	ADJ
gp-205	24	19	auditing	auditing	NOUN
gp-205	24	20	methods	method	NOUN
gp-205	24	21	based	base	VERB
gp-205	24	22	on	on	ADP
gp-205	24	23	manual	manual	ADJ
gp-205	24	24	processes	process	NOUN
gp-205	24	25	and	and	CCONJ
gp-205	24	26	sample	sample	NOUN
gp-205	24	27	testing	testing	NOUN
gp-205	24	28	insufficient	insufficient	ADJ
gp-205	24	29	to	to	PART
gp-205	24	30	handle	handle	VERB
gp-205	24	31	the	the	DET
gp-205	24	32	complexity	complexity	NOUN
gp-205	24	33	of	of	ADP
gp-205	24	34	digital	digital	ADJ
gp-205	24	35	data	datum	NOUN
gp-205	24	36	.	.	PUNCT
gp-205	25	1	modern	modern	ADJ
gp-205	25	2	auditors	auditor	NOUN
gp-205	25	3	must	must	AUX
gp-205	25	4	adapt	adapt	VERB
gp-205	25	5	their	their	PRON
gp-205	25	6	approaches	approach	NOUN
gp-205	25	7	to	to	PART
gp-205	25	8	effectively	effectively	ADV
gp-205	25	9	manage	manage	VERB
gp-205	25	10	digital	digital	ADJ
gp-205	25	11	transactions	transaction	NOUN
gp-205	25	12	,	,	PUNCT
gp-205	25	13	prioritize	prioritize	VERB
gp-205	25	14	risk	risk	NOUN
gp-205	25	15	-	-	PUNCT
gp-205	25	16	based	base	VERB
gp-205	25	17	audits	audits	NOUN
gp-205	25	18	,	,	PUNCT
gp-205	25	19	and	and	CCONJ
gp-205	25	20	ensure	ensure	VERB
gp-205	25	21	high	high	ADJ
gp-205	25	22	-	-	PUNCT
gp-205	25	23	quality	quality	NOUN
gp-205	25	24	outcomes	outcome	NOUN
gp-205	25	25	.	.	PUNCT
gp-205	26	1	this	this	DET
gp-205	26	2	necessity	necessity	NOUN
gp-205	26	3	has	have	AUX
gp-205	26	4	also	also	ADV
gp-205	26	5	driven	drive	VERB
gp-205	26	6	the	the	DET
gp-205	26	7	indonesian	indonesian	PROPN
gp-205	26	8	institute	institute	PROPN
gp-205	26	9	of	of	ADP
gp-205	26	10	public	public	ADJ
gp-205	26	11	accountants	accountant	NOUN
gp-205	26	12	(	(	PUNCT
gp-205	26	13	iapi	iapi	NOUN
gp-205	26	14	)	)	PUNCT
gp-205	26	15	to	to	PART
gp-205	26	16	continuously	continuously	ADV
gp-205	26	17	update	update	VERB
gp-205	26	18	its	its	PRON
gp-205	26	19	audit	audit	NOUN
gp-205	26	20	standards	standard	NOUN
gp-205	26	21	(	(	PUNCT
gp-205	26	22	sa	sa	NOUN
gp-205	26	23	)	)	PUNCT
gp-205	26	24	,	,	PUNCT
gp-205	26	25	which	which	PRON
gp-205	26	26	now	now	ADV
gp-205	26	27	comprise	comprise	VERB
gp-205	26	28	37	37	NUM
gp-205	26	29	standards	standard	NOUN
gp-205	26	30	(	(	PUNCT
gp-205	26	31	www.iapi.or.id	www.iapi.or.id	PROPN
gp-205	26	32	)	)	PUNCT
gp-205	26	33	.	.	PUNCT
gp-205	27	1	audits	audit	NOUN
gp-205	27	2	are	be	AUX
gp-205	27	3	carried	carry	VERB
gp-205	27	4	out	out	ADP
gp-205	27	5	to	to	PART
gp-205	27	6	reduce	reduce	VERB
gp-205	27	7	information	information	NOUN
gp-205	27	8	asymmetry	asymmetry	NOUN
gp-205	27	9	between	between	ADP
gp-205	27	10	management	management	NOUN
gp-205	27	11	and	and	CCONJ
gp-205	27	12	shareholders	shareholder	NOUN
gp-205	27	13	by	by	ADP
gp-205	27	14	engaging	engage	VERB
gp-205	27	15	external	external	ADJ
gp-205	27	16	parties	party	NOUN
gp-205	27	17	to	to	PART
gp-205	27	18	review	review	VERB
gp-205	27	19	and	and	CCONJ
gp-205	27	20	validate	validate	VERB
gp-205	27	21	financial	financial	ADJ
gp-205	27	22	statements	statement	NOUN
gp-205	27	23	.	.	PUNCT
gp-205	28	1	stakeholders	stakeholder	NOUN
gp-205	28	2	depend	depend	VERB
gp-205	28	3	on	on	ADP
gp-205	28	4	financial	financial	ADJ
gp-205	28	5	reports	report	NOUN
gp-205	28	6	audited	audit	VERB
gp-205	28	7	by	by	ADP
gp-205	28	8	public	public	ADJ
gp-205	28	9	accountants	accountant	NOUN
gp-205	28	10	,	,	PUNCT
gp-205	28	11	emphasizing	emphasize	VERB
gp-205	28	12	the	the	DET
gp-205	28	13	essential	essential	ADJ
gp-205	28	14	role	role	NOUN
gp-205	28	15	public	public	ADJ
gp-205	28	16	accountants	accountant	NOUN
gp-205	28	17	play	play	VERB
gp-205	28	18	in	in	ADP
gp-205	28	19	upholding	uphold	VERB
gp-205	28	20	the	the	DET
gp-205	28	21	credibility	credibility	NOUN
gp-205	28	22	of	of	ADP
gp-205	28	23	financial	financial	ADJ
gp-205	28	24	reports	report	NOUN
gp-205	28	25	prepared	prepare	VERB
gp-205	28	26	by	by	ADP
gp-205	28	27	management	management	NOUN
gp-205	28	28	(	(	PUNCT
gp-205	28	29	de	de	X
gp-205	28	30	angelo	angelo	PROPN
gp-205	28	31	,	,	PUNCT
gp-205	28	32	1981	1981	NUM
gp-205	28	33	)	)	PUNCT
gp-205	28	34	.	.	PUNCT
gp-205	29	1	the	the	DET
gp-205	29	2	quality	quality	NOUN
gp-205	29	3	of	of	ADP
gp-205	29	4	audits	audits	NOUN
gp-205	29	5	gained	gain	VERB
gp-205	29	6	significant	significant	ADJ
gp-205	29	7	attention	attention	NOUN
gp-205	29	8	in	in	ADP
gp-205	29	9	research	research	NOUN
gp-205	29	10	following	follow	VERB
gp-205	29	11	major	major	ADJ
gp-205	29	12	corporate	corporate	ADJ
gp-205	29	13	scandals	scandal	NOUN
gp-205	29	14	such	such	ADJ
gp-205	29	15	as	as	ADP
gp-205	29	16	enron	enron	PROPN
gp-205	29	17	and	and	CCONJ
gp-205	29	18	worldcom	worldcom	PROPN
gp-205	29	19	in	in	ADP
gp-205	29	20	recent	recent	ADJ
gp-205	29	21	decades	decade	NOUN
gp-205	29	22	(	(	PUNCT
gp-205	29	23	almomani	almomani	PROPN
gp-205	29	24	&	&	CCONJ
gp-205	29	25	ayedh	ayedh	PROPN
gp-205	29	26	,	,	PUNCT
gp-205	29	27	2017	2017	NUM
gp-205	29	28	;	;	PUNCT
gp-205	29	29	el	el	PROPN
gp-205	29	30	dyasty	dyasty	PROPN
gp-205	29	31	&	&	CCONJ
gp-205	29	32	elamer	elamer	PROPN
gp-205	29	33	,	,	PUNCT
gp-205	29	34	2021	2021	NUM
gp-205	29	35	;	;	PUNCT
gp-205	29	36	james	james	PROPN
gp-205	29	37	&	&	CCONJ
gp-205	29	38	izien	izien	PROPN
gp-205	29	39	,	,	PUNCT
gp-205	29	40	2014	2014	NUM
gp-205	29	41	;	;	PUNCT
gp-205	29	42	kim	kim	PROPN
gp-205	29	43	et	et	PROPN
gp-205	29	44	al	al	PROPN
gp-205	29	45	.	.	PROPN
gp-205	29	46	,	,	PUNCT
gp-205	29	47	2015	2015	NUM
gp-205	29	48	;	;	PUNCT
gp-205	29	49	narayanaswamy	narayanaswamy	PROPN
gp-205	29	50	&	&	CCONJ
gp-205	29	51	raghunandan	raghunandan	PROPN
gp-205	29	52	,	,	PUNCT
gp-205	29	53	2019	2019	NUM
gp-205	29	54	)	)	PUNCT
gp-205	29	55	.	.	PUNCT
gp-205	30	1	maintaining	maintain	VERB
gp-205	30	2	an	an	DET
gp-205	30	3	objective	objective	ADJ
gp-205	30	4	perspective	perspective	NOUN
gp-205	30	5	is	be	AUX
gp-205	30	6	crucial	crucial	ADJ
gp-205	30	7	when	when	SCONJ
gp-205	30	8	performing	perform	VERB
gp-205	30	9	audit	audit	NOUN
gp-205	30	10	tests	test	NOUN
gp-205	30	11	,	,	PUNCT
gp-205	30	12	analyzing	analyze	VERB
gp-205	30	13	outcomes	outcome	NOUN
gp-205	30	14	,	,	PUNCT
gp-205	30	15	and	and	CCONJ
gp-205	30	16	preparing	prepare	VERB
gp-205	30	17	financial	financial	ADJ
gp-205	30	18	statements	statement	NOUN
gp-205	30	19	.	.	PUNCT
gp-205	31	1	auditors	auditor	NOUN
gp-205	31	2	are	be	AUX
gp-205	31	3	expected	expect	VERB
gp-205	31	4	to	to	PART
gp-205	31	5	demonstrate	demonstrate	VERB
gp-205	31	6	both	both	DET
gp-205	31	7	actual	actual	ADJ
gp-205	31	8	independence	independence	NOUN
gp-205	31	9	,	,	PUNCT
gp-205	31	10	ensuring	ensure	VERB
gp-205	31	11	complete	complete	ADJ
gp-205	31	12	neutrality	neutrality	NOUN
gp-205	31	13	throughout	throughout	ADP
gp-205	31	14	the	the	DET
gp-205	31	15	audit	audit	NOUN
gp-205	31	16	process	process	NOUN
gp-205	31	17	,	,	PUNCT
gp-205	31	18	and	and	CCONJ
gp-205	31	19	perceived	perceive	VERB
gp-205	31	20	independence	independence	NOUN
gp-205	31	21	,	,	PUNCT
gp-205	31	22	which	which	PRON
gp-205	31	23	reflects	reflect	VERB
gp-205	31	24	how	how	SCONJ
gp-205	31	25	their	their	PRON
gp-205	31	26	impartiality	impartiality	NOUN
gp-205	31	27	is	be	AUX
gp-205	31	28	viewed	view	VERB
gp-205	31	29	by	by	ADP
gp-205	31	30	external	external	ADJ
gp-205	31	31	stakeholders	stakeholder	NOUN
gp-205	31	32	(	(	PUNCT
gp-205	31	33	aren	aren	INTJ
gp-205	31	34	et	et	PROPN
gp-205	31	35	al	al	PROPN
gp-205	31	36	.	.	PROPN
gp-205	31	37	,	,	PUNCT
gp-205	31	38	2018	2018	NUM
gp-205	31	39	)	)	PUNCT
gp-205	31	40	.	.	PUNCT
gp-205	32	1	research	research	NOUN
gp-205	32	2	by	by	ADP
gp-205	32	3	chen	chen	PROPN
gp-205	32	4	et	et	PROPN
gp-205	32	5	al	al	PROPN
gp-205	32	6	.	.	PROPN
gp-205	33	1	(	(	PUNCT
gp-205	33	2	2019	2019	NUM
gp-205	33	3	)	)	PUNCT
gp-205	33	4	and	and	CCONJ
gp-205	33	5	leventis	leventi	VERB
gp-205	33	6	et	et	PROPN
gp-205	33	7	al	al	PROPN
gp-205	33	8	.	.	PROPN
gp-205	34	1	(	(	PUNCT
gp-205	34	2	2011	2011	NUM
gp-205	34	3	)	)	PUNCT
gp-205	34	4	reveals	reveal	VERB
gp-205	34	5	that	that	SCONJ
gp-205	34	6	intense	intense	ADJ
gp-205	34	7	competition	competition	NOUN
gp-205	34	8	in	in	ADP
gp-205	34	9	the	the	DET
gp-205	34	10	product	product	NOUN
gp-205	34	11	market	market	NOUN
gp-205	34	12	significantly	significantly	ADV
gp-205	34	13	impacts	impact	VERB
gp-205	34	14	audit	audit	NOUN
gp-205	34	15	fees	fee	NOUN
gp-205	34	16	.	.	PUNCT
gp-205	35	1	higher	high	ADJ
gp-205	35	2	competition	competition	NOUN
gp-205	35	3	serves	serve	VERB
gp-205	35	4	as	as	ADP
gp-205	35	5	an	an	DET
gp-205	35	6	external	external	ADJ
gp-205	35	7	corporate	corporate	ADJ
gp-205	35	8	governance	governance	NOUN
gp-205	35	9	mechanism	mechanism	NOUN
gp-205	35	10	,	,	PUNCT
gp-205	35	11	leading	lead	VERB
gp-205	35	12	auditors	auditor	NOUN
gp-205	35	13	to	to	PART
gp-205	35	14	set	set	VERB
gp-205	35	15	lower	low	ADJ
gp-205	35	16	fees	fee	NOUN
gp-205	35	17	.	.	PUNCT
gp-205	36	1	similarly	similarly	ADV
gp-205	36	2	,	,	PUNCT
gp-205	36	3	chou	chou	PROPN
gp-205	36	4	et	et	PROPN
gp-205	36	5	al	al	PROPN
gp-205	36	6	.	.	PROPN
gp-205	36	7	(	(	PUNCT
gp-205	36	8	2011	2011	NUM
gp-205	36	9	)	)	PUNCT
gp-205	36	10	discovered	discover	VERB
gp-205	36	11	that	that	SCONJ
gp-205	36	12	market	market	NOUN
gp-205	36	13	competition	competition	NOUN
gp-205	36	14	helps	helps	AUX
gp-205	36	15	mitigate	mitigate	VERB
gp-205	36	16	agency	agency	NOUN
gp-205	36	17	problems	problem	NOUN
gp-205	36	18	,	,	PUNCT
gp-205	36	19	resulting	result	VERB
gp-205	36	20	in	in	ADP
gp-205	36	21	reduced	reduced	ADJ
gp-205	36	22	audit	audit	NOUN
gp-205	36	23	fees	fee	NOUN
gp-205	36	24	.	.	PUNCT
gp-205	37	1	rahayu	rahayu	PROPN
gp-205	37	2	(	(	PUNCT
gp-205	37	3	2010	2010	NUM
gp-205	37	4	)	)	PUNCT
gp-205	37	5	emphasizes	emphasize	VERB
gp-205	37	6	the	the	DET
gp-205	37	7	importance	importance	NOUN
gp-205	37	8	of	of	ADP
gp-205	37	9	applying	apply	VERB
gp-205	37	10	professional	professional	ADJ
gp-205	37	11	prudence	prudence	NOUN
gp-205	37	12	(	(	PUNCT
gp-205	37	13	professional	professional	ADJ
gp-205	37	14	skepticism	skepticism	NOUN
gp-205	37	15	)	)	PUNCT
gp-205	37	16	as	as	ADP
gp-205	37	17	a	a	DET
gp-205	37	18	key	key	ADJ
gp-205	37	19	element	element	NOUN
gp-205	37	20	of	of	ADP
gp-205	37	21	professional	professional	ADJ
gp-205	37	22	competence	competence	NOUN
gp-205	37	23	.	.	PUNCT
gp-205	38	1	this	this	DET
gp-205	38	2	approach	approach	NOUN
gp-205	38	3	highlights	highlight	VERB
gp-205	38	4	the	the	DET
gp-205	38	5	obligation	obligation	NOUN
gp-205	38	6	of	of	ADP
gp-205	38	7	independent	independent	ADJ
gp-205	38	8	audit	audit	NOUN
gp-205	38	9	professionals	professional	NOUN
gp-205	38	10	to	to	PART
gp-205	38	11	adhere	adhere	VERB
gp-205	38	12	diligently	diligently	ADV
gp-205	38	13	to	to	PART
gp-205	38	14	fieldwork	fieldwork	VERB
gp-205	38	15	and	and	CCONJ
gp-205	38	16	reporting	reporting	NOUN
gp-205	38	17	standards	standard	NOUN
gp-205	38	18	.	.	PUNCT
gp-205	39	1	audit	audit	NOUN
gp-205	39	2	fees	fee	NOUN
gp-205	39	3	represent	represent	VERB
gp-205	39	4	the	the	DET
gp-205	39	5	level	level	NOUN
gp-205	39	6	of	of	ADP
gp-205	39	7	effort	effort	NOUN
gp-205	39	8	auditors	auditor	NOUN
gp-205	39	9	dedicate	dedicate	VERB
gp-205	39	10	to	to	ADP
gp-205	39	11	ensuring	ensure	VERB
gp-205	39	12	that	that	SCONJ
gp-205	39	13	financial	financial	ADJ
gp-205	39	14	statements	statement	NOUN
gp-205	39	15	are	be	AUX
gp-205	39	16	free	free	ADJ
gp-205	39	17	from	from	ADP
gp-205	39	18	significant	significant	ADJ
gp-205	39	19	errors	error	NOUN
gp-205	39	20	and	and	CCONJ
gp-205	39	21	misstatements	misstatement	NOUN
gp-205	39	22	(	(	PUNCT
gp-205	39	23	wang	wang	PROPN
gp-205	39	24	&	&	CCONJ
gp-205	39	25	chui	chui	PROPN
gp-205	39	26	,	,	PUNCT
gp-205	39	27	2015	2015	NUM
gp-205	39	28	)	)	PUNCT
gp-205	39	29	.	.	PUNCT
gp-205	40	1	according	accord	VERB
gp-205	40	2	to	to	ADP
gp-205	40	3	arens	arens	PROPN
gp-205	40	4	et	et	PROPN
gp-205	40	5	al	al	PROPN
gp-205	40	6	.	.	PROPN
gp-205	41	1	(	(	PUNCT
gp-205	41	2	2017	2017	NUM
gp-205	41	3	)	)	PUNCT
gp-205	41	4	,	,	PUNCT
gp-205	41	5	several	several	ADJ
gp-205	41	6	factors	factor	NOUN
gp-205	41	7	influence	influence	VERB
gp-205	41	8	the	the	DET
gp-205	41	9	fees	fee	NOUN
gp-205	41	10	paid	pay	VERB
gp-205	41	11	by	by	ADP
gp-205	41	12	companies	company	NOUN
gp-205	41	13	to	to	ADP
gp-205	41	14	auditors	auditor	NOUN
gp-205	41	15	,	,	PUNCT
gp-205	41	16	including	include	VERB
gp-205	41	17	risk	risk	NOUN
gp-205	41	18	levels	level	NOUN
gp-205	41	19	,	,	PUNCT
gp-205	41	20	required	required	ADJ
gp-205	41	21	expertise	expertise	NOUN
gp-205	41	22	,	,	PUNCT
gp-205	41	23	audit	audit	NOUN
gp-205	41	24	complexity	complexity	NOUN
gp-205	41	25	,	,	PUNCT
gp-205	41	26	the	the	DET
gp-205	41	27	size	size	NOUN
gp-205	41	28	of	of	ADP
gp-205	41	29	the	the	DET
gp-205	41	30	client	client	NOUN
gp-205	41	31	,	,	PUNCT
gp-205	41	32	and	and	CCONJ
gp-205	41	33	the	the	DET
gp-205	41	34	nature	nature	NOUN
gp-205	41	35	of	of	ADP
gp-205	41	36	their	their	PRON
gp-205	41	37	business	business	NOUN
gp-205	41	38	khairul	khairul	PROPN
gp-205	41	39	amri	amri	PROPN
gp-205	41	40	hasibuan	hasibuan	PROPN
gp-205	41	41	"	"	PUNCT
gp-205	41	42	,	,	PUNCT
gp-205	41	43	f.x	f.x	PROPN
gp-205	41	44	.	.	PROPN
gp-205	41	45	kurniawan	kurniawan	PROPN
gp-205	41	46	tjakrawala	tjakrawala	PROPN
gp-205	41	47	596	596	NUM
gp-205	41	48	operations	operation	NOUN
gp-205	41	49	.	.	PUNCT
gp-205	42	1	audit	audit	NOUN
gp-205	42	2	fees	fee	NOUN
gp-205	42	3	are	be	AUX
gp-205	42	4	often	often	ADV
gp-205	42	5	viewed	view	VERB
gp-205	42	6	as	as	ADP
gp-205	42	7	an	an	DET
gp-205	42	8	indicator	indicator	NOUN
gp-205	42	9	of	of	ADP
gp-205	42	10	audit	audit	NOUN
gp-205	42	11	quality	quality	NOUN
gp-205	42	12	(	(	PUNCT
gp-205	42	13	ghafran	ghafran	PROPN
gp-205	42	14	&	&	CCONJ
gp-205	42	15	o'sullivan	o'sullivan	PROPN
gp-205	42	16	,	,	PUNCT
gp-205	42	17	2017	2017	NUM
gp-205	42	18	)	)	PUNCT
gp-205	42	19	,	,	PUNCT
gp-205	42	20	with	with	ADP
gp-205	42	21	higher	high	ADJ
gp-205	42	22	fees	fee	NOUN
gp-205	42	23	being	be	AUX
gp-205	42	24	associated	associate	VERB
gp-205	42	25	with	with	ADP
gp-205	42	26	improved	improved	ADJ
gp-205	42	27	audit	audit	NOUN
gp-205	42	28	quality	quality	NOUN
gp-205	42	29	(	(	PUNCT
gp-205	42	30	jadiyappa	jadiyappa	PROPN
gp-205	42	31	et	et	PROPN
gp-205	42	32	al	al	PROPN
gp-205	42	33	.	.	PROPN
gp-205	42	34	,	,	PUNCT
gp-205	42	35	2021	2021	NUM
gp-205	42	36	)	)	PUNCT
gp-205	42	37	.	.	PUNCT
gp-205	43	1	this	this	DET
gp-205	43	2	relationship	relationship	NOUN
gp-205	43	3	is	be	AUX
gp-205	43	4	also	also	ADV
gp-205	43	5	linked	link	VERB
gp-205	43	6	to	to	ADP
gp-205	43	7	competition	competition	NOUN
gp-205	43	8	among	among	ADP
gp-205	43	9	audit	audit	NOUN
gp-205	43	10	firms	firm	NOUN
gp-205	43	11	in	in	ADP
gp-205	43	12	the	the	DET
gp-205	43	13	market	market	NOUN
gp-205	43	14	(	(	PUNCT
gp-205	43	15	ding	ding	PROPN
gp-205	43	16	&	&	CCONJ
gp-205	43	17	jia	jia	PROPN
gp-205	43	18	,	,	PUNCT
gp-205	43	19	2012	2012	NUM
gp-205	43	20	)	)	PUNCT
gp-205	43	21	.	.	PUNCT
gp-205	44	1	nevertheless	nevertheless	ADV
gp-205	44	2	,	,	PUNCT
gp-205	44	3	gunn	gunn	PROPN
gp-205	44	4	et	et	PROPN
gp-205	44	5	al	al	PROPN
gp-205	44	6	.	.	PROPN
gp-205	45	1	(	(	PUNCT
gp-205	45	2	2019	2019	NUM
gp-205	45	3	)	)	PUNCT
gp-205	45	4	contend	contend	VERB
gp-205	45	5	that	that	SCONJ
gp-205	45	6	higher	high	ADJ
gp-205	45	7	audit	audit	NOUN
gp-205	45	8	fees	fee	NOUN
gp-205	45	9	do	do	AUX
gp-205	45	10	not	not	PART
gp-205	45	11	always	always	ADV
gp-205	45	12	lead	lead	VERB
gp-205	45	13	to	to	ADP
gp-205	45	14	improved	improved	ADJ
gp-205	45	15	audit	audit	NOUN
gp-205	45	16	quality	quality	NOUN
gp-205	45	17	.	.	PUNCT
gp-205	46	1	in	in	ADP
gp-205	46	2	the	the	DET
gp-205	46	3	same	same	ADJ
gp-205	46	4	vein	vein	NOUN
gp-205	46	5	,	,	PUNCT
gp-205	46	6	jung	jung	PROPN
gp-205	46	7	et	et	PROPN
gp-205	46	8	al	al	PROPN
gp-205	46	9	.	.	PROPN
gp-205	47	1	(	(	PUNCT
gp-205	47	2	2016	2016	NUM
gp-205	47	3	)	)	PUNCT
gp-205	47	4	observed	observe	VERB
gp-205	47	5	that	that	SCONJ
gp-205	47	6	elevated	elevated	ADJ
gp-205	47	7	fees	fee	NOUN
gp-205	47	8	might	might	AUX
gp-205	47	9	actually	actually	ADV
gp-205	47	10	contribute	contribute	VERB
gp-205	47	11	to	to	ADP
gp-205	47	12	a	a	DET
gp-205	47	13	decrease	decrease	NOUN
gp-205	47	14	in	in	ADP
gp-205	47	15	the	the	DET
gp-205	47	16	quality	quality	NOUN
gp-205	47	17	of	of	ADP
gp-205	47	18	audit	audit	NOUN
gp-205	47	19	work	work	NOUN
gp-205	47	20	conducted	conduct	VERB
gp-205	47	21	.	.	PUNCT
gp-205	48	1	deis	deis	PROPN
gp-205	48	2	and	and	CCONJ
gp-205	48	3	groux	groux	PROPN
gp-205	48	4	(	(	PUNCT
gp-205	48	5	1992	1992	NUM
gp-205	48	6	)	)	PUNCT
gp-205	48	7	highlight	highlight	VERB
gp-205	48	8	that	that	SCONJ
gp-205	48	9	in	in	ADP
gp-205	48	10	situations	situation	NOUN
gp-205	48	11	involving	involve	VERB
gp-205	48	12	power	power	NOUN
gp-205	48	13	conflicts	conflict	NOUN
gp-205	48	14	,	,	PUNCT
gp-205	48	15	clients	client	NOUN
gp-205	48	16	may	may	AUX
gp-205	48	17	exert	exert	VERB
gp-205	48	18	pressure	pressure	NOUN
gp-205	48	19	on	on	ADP
gp-205	48	20	auditors	auditor	NOUN
gp-205	48	21	to	to	PART
gp-205	48	22	deviate	deviate	VERB
gp-205	48	23	from	from	ADP
gp-205	48	24	professional	professional	ADJ
gp-205	48	25	standards	standard	NOUN
gp-205	48	26	.	.	PUNCT
gp-205	49	1	a	a	DET
gp-205	49	2	client	client	NOUN
gp-205	49	3	's	's	PART
gp-205	49	4	strong	strong	ADJ
gp-205	49	5	financial	financial	ADJ
gp-205	49	6	position	position	NOUN
gp-205	49	7	can	can	AUX
gp-205	49	8	become	become	VERB
gp-205	49	9	a	a	DET
gp-205	49	10	leverage	leverage	NOUN
gp-205	49	11	tool	tool	NOUN
gp-205	49	12	,	,	PUNCT
gp-205	49	13	including	include	VERB
gp-205	49	14	the	the	DET
gp-205	49	15	threat	threat	NOUN
gp-205	49	16	of	of	ADP
gp-205	49	17	replacing	replace	VERB
gp-205	49	18	auditors	auditor	NOUN
gp-205	49	19	,	,	PUNCT
gp-205	49	20	to	to	PART
gp-205	49	21	compel	compel	VERB
gp-205	49	22	compliance	compliance	NOUN
gp-205	49	23	.	.	PUNCT
gp-205	50	1	this	this	DET
gp-205	50	2	dynamic	dynamic	NOUN
gp-205	50	3	may	may	AUX
gp-205	50	4	undermine	undermine	VERB
gp-205	50	5	the	the	DET
gp-205	50	6	auditor	auditor	NOUN
gp-205	50	7	's	's	PART
gp-205	50	8	ability	ability	NOUN
gp-205	50	9	to	to	PART
gp-205	50	10	resist	resist	VERB
gp-205	50	11	client	client	NOUN
gp-205	50	12	demands	demand	NOUN
gp-205	50	13	,	,	PUNCT
gp-205	50	14	ultimately	ultimately	ADV
gp-205	50	15	compromising	compromise	VERB
gp-205	50	16	their	their	PRON
gp-205	50	17	independence	independence	NOUN
gp-205	50	18	.	.	PUNCT
gp-205	51	1	previous	previous	ADJ
gp-205	51	2	studies	study	NOUN
gp-205	51	3	have	have	AUX
gp-205	51	4	highlighted	highlight	VERB
gp-205	51	5	various	various	ADJ
gp-205	51	6	factors	factor	NOUN
gp-205	51	7	influencing	influence	VERB
gp-205	51	8	audit	audit	NOUN
gp-205	51	9	quality	quality	NOUN
gp-205	51	10	,	,	PUNCT
gp-205	51	11	albeit	albeit	SCONJ
gp-205	51	12	with	with	ADP
gp-205	51	13	differing	differ	VERB
gp-205	51	14	results	result	NOUN
gp-205	51	15	.	.	PUNCT
gp-205	52	1	biduri	biduri	NOUN
gp-205	52	2	et	et	PROPN
gp-205	52	3	al	al	PROPN
gp-205	52	4	.	.	PROPN
gp-205	53	1	(	(	PUNCT
gp-205	53	2	2021	2021	NUM
gp-205	53	3	)	)	PUNCT
gp-205	53	4	found	find	VERB
gp-205	53	5	that	that	PRON
gp-205	53	6	time	time	NOUN
gp-205	53	7	budget	budget	NOUN
gp-205	53	8	pressure	pressure	NOUN
gp-205	53	9	and	and	CCONJ
gp-205	53	10	independence	independence	NOUN
gp-205	53	11	did	do	AUX
gp-205	53	12	not	not	PART
gp-205	53	13	significantly	significantly	ADV
gp-205	53	14	impact	impact	VERB
gp-205	53	15	audit	audit	NOUN
gp-205	53	16	quality	quality	NOUN
gp-205	53	17	,	,	PUNCT
gp-205	53	18	while	while	SCONJ
gp-205	53	19	due	due	ADJ
gp-205	53	20	professional	professional	ADJ
gp-205	53	21	care	care	NOUN
gp-205	53	22	and	and	CCONJ
gp-205	53	23	cloud	cloud	NOUN
gp-205	53	24	computing	computing	NOUN
gp-205	53	25	had	have	VERB
gp-205	53	26	positive	positive	ADJ
gp-205	53	27	effects	effect	NOUN
gp-205	53	28	.	.	PUNCT
gp-205	54	1	additionally	additionally	ADV
gp-205	54	2	,	,	PUNCT
gp-205	54	3	auditor	auditor	NOUN
gp-205	54	4	experience	experience	NOUN
gp-205	54	5	was	be	AUX
gp-205	54	6	shown	show	VERB
gp-205	54	7	to	to	PART
gp-205	54	8	moderate	moderate	VERB
gp-205	54	9	the	the	DET
gp-205	54	10	relationships	relationship	NOUN
gp-205	54	11	between	between	ADP
gp-205	54	12	these	these	DET
gp-205	54	13	factors	factor	NOUN
gp-205	54	14	and	and	CCONJ
gp-205	54	15	audit	audit	NOUN
gp-205	54	16	quality	quality	NOUN
gp-205	54	17	in	in	ADP
gp-205	54	18	accounting	accounting	NOUN
gp-205	54	19	firms	firm	NOUN
gp-205	54	20	in	in	ADP
gp-205	54	21	sidoarjo	sidoarjo	NOUN
gp-205	54	22	and	and	CCONJ
gp-205	54	23	surabaya	surabaya	PROPN
gp-205	54	24	.	.	PUNCT
gp-205	55	1	in	in	ADP
gp-205	55	2	contrast	contrast	NOUN
gp-205	55	3	,	,	PUNCT
gp-205	55	4	nursiam	nursiam	PROPN
gp-205	55	5	et	et	PROPN
gp-205	55	6	al	al	PROPN
gp-205	55	7	.	.	PROPN
gp-205	56	1	(	(	PUNCT
gp-205	56	2	2021	2021	NUM
gp-205	56	3	)	)	PUNCT
gp-205	56	4	reported	report	VERB
gp-205	56	5	that	that	SCONJ
gp-205	56	6	audit	audit	NOUN
gp-205	56	7	fees	fee	NOUN
gp-205	56	8	had	have	VERB
gp-205	56	9	no	no	DET
gp-205	56	10	effect	effect	NOUN
gp-205	56	11	on	on	ADP
gp-205	56	12	audit	audit	NOUN
gp-205	56	13	quality	quality	NOUN
gp-205	56	14	,	,	PUNCT
gp-205	56	15	whereas	whereas	SCONJ
gp-205	56	16	audit	audit	NOUN
gp-205	56	17	rotation	rotation	NOUN
gp-205	56	18	and	and	CCONJ
gp-205	56	19	audit	audit	NOUN
gp-205	56	20	reputation	reputation	NOUN
gp-205	56	21	significantly	significantly	ADV
gp-205	56	22	influenced	influence	VERB
gp-205	56	23	audit	audit	NOUN
gp-205	56	24	quality	quality	NOUN
gp-205	56	25	in	in	ADP
gp-205	56	26	manufacturing	manufacturing	NOUN
gp-205	56	27	firms	firm	NOUN
gp-205	56	28	listed	list	VERB
gp-205	56	29	on	on	ADP
gp-205	56	30	the	the	DET
gp-205	56	31	indonesian	indonesian	ADJ
gp-205	56	32	stock	stock	PROPN
gp-205	56	33	exchange	exchange	PROPN
gp-205	56	34	.	.	PUNCT
gp-205	57	1	building	build	VERB
gp-205	57	2	upon	upon	SCONJ
gp-205	57	3	these	these	DET
gp-205	57	4	findings	finding	NOUN
gp-205	57	5	,	,	PUNCT
gp-205	57	6	this	this	DET
gp-205	57	7	study	study	NOUN
gp-205	57	8	seeks	seek	VERB
gp-205	57	9	to	to	PART
gp-205	57	10	explore	explore	VERB
gp-205	57	11	audit	audit	NOUN
gp-205	57	12	quality	quality	NOUN
gp-205	57	13	under	under	ADP
gp-205	57	14	different	different	ADJ
gp-205	57	15	environmental	environmental	ADJ
gp-205	57	16	contexts	context	NOUN
gp-205	57	17	and	and	CCONJ
gp-205	57	18	timeframes	timeframe	NOUN
gp-205	57	19	.	.	PUNCT
gp-205	58	1	unlike	unlike	ADP
gp-205	58	2	prior	prior	ADJ
gp-205	58	3	research	research	NOUN
gp-205	58	4	,	,	PUNCT
gp-205	58	5	this	this	DET
gp-205	58	6	study	study	NOUN
gp-205	58	7	incorporates	incorporate	VERB
gp-205	58	8	time	time	NOUN
gp-205	58	9	budget	budget	NOUN
gp-205	58	10	pressure	pressure	NOUN
gp-205	58	11	,	,	PUNCT
gp-205	58	12	independence	independence	NOUN
gp-205	58	13	,	,	PUNCT
gp-205	58	14	due	due	ADJ
gp-205	58	15	professional	professional	ADJ
gp-205	58	16	care	care	NOUN
gp-205	58	17	,	,	PUNCT
gp-205	58	18	cloud	cloud	NOUN
gp-205	58	19	computing	computing	NOUN
gp-205	58	20	,	,	PUNCT
gp-205	58	21	and	and	CCONJ
gp-205	58	22	auditor	auditor	NOUN
gp-205	58	23	experience	experience	NOUN
gp-205	58	24	as	as	ADP
gp-205	58	25	variables	variable	NOUN
gp-205	58	26	influencing	influence	VERB
gp-205	58	27	audit	audit	NOUN
gp-205	58	28	quality	quality	NOUN
gp-205	58	29	.	.	PUNCT
gp-205	59	1	it	it	PRON
gp-205	59	2	also	also	ADV
gp-205	59	3	introduces	introduce	VERB
gp-205	59	4	competence	competence	NOUN
gp-205	59	5	,	,	PUNCT
gp-205	59	6	independence	independence	NOUN
gp-205	59	7	,	,	PUNCT
gp-205	59	8	professional	professional	ADJ
gp-205	59	9	skepticism	skepticism	NOUN
gp-205	59	10	,	,	PUNCT
gp-205	59	11	and	and	CCONJ
gp-205	59	12	audit	audit	NOUN
gp-205	59	13	fees	fee	NOUN
gp-205	59	14	as	as	ADP
gp-205	59	15	factors	factor	NOUN
gp-205	59	16	,	,	PUNCT
gp-205	59	17	with	with	ADP
gp-205	59	18	cloud	cloud	NOUN
gp-205	59	19	computing	computing	NOUN
gp-205	59	20	serving	serve	VERB
gp-205	59	21	as	as	ADP
gp-205	59	22	a	a	DET
gp-205	59	23	moderating	moderate	VERB
gp-205	59	24	variable	variable	NOUN
gp-205	59	25	.	.	PUNCT
gp-205	60	1	by	by	ADP
gp-205	60	2	examining	examine	VERB
gp-205	60	3	cloud	cloud	NOUN
gp-205	60	4	computing	computing	NOUN
gp-205	60	5	’s	’s	PART
gp-205	60	6	role	role	NOUN
gp-205	60	7	,	,	PUNCT
gp-205	60	8	the	the	DET
gp-205	60	9	research	research	NOUN
gp-205	60	10	aims	aim	VERB
gp-205	60	11	to	to	PART
gp-205	60	12	determine	determine	VERB
gp-205	60	13	whether	whether	SCONJ
gp-205	60	14	it	it	PRON
gp-205	60	15	enhances	enhance	VERB
gp-205	60	16	or	or	CCONJ
gp-205	60	17	diminishes	diminish	VERB
gp-205	60	18	the	the	DET
gp-205	60	19	effects	effect	NOUN
gp-205	60	20	of	of	ADP
gp-205	60	21	the	the	DET
gp-205	60	22	studied	study	VERB
gp-205	60	23	variables	variable	NOUN
gp-205	60	24	on	on	ADP
gp-205	60	25	audit	audit	NOUN
gp-205	60	26	quality	quality	NOUN
gp-205	60	27	.	.	PUNCT
gp-205	61	1	the	the	DET
gp-205	61	2	findings	finding	NOUN
gp-205	61	3	are	be	AUX
gp-205	61	4	expected	expect	VERB
gp-205	61	5	to	to	PART
gp-205	61	6	provide	provide	VERB
gp-205	61	7	valuable	valuable	ADJ
gp-205	61	8	insights	insight	NOUN
gp-205	61	9	for	for	ADP
gp-205	61	10	public	public	ADJ
gp-205	61	11	accounting	accounting	NOUN
gp-205	61	12	firms	firm	NOUN
gp-205	61	13	to	to	PART
gp-205	61	14	assess	assess	VERB
gp-205	61	15	and	and	CCONJ
gp-205	61	16	refine	refine	VERB
gp-205	61	17	their	their	PRON
gp-205	61	18	audit	audit	NOUN
gp-205	61	19	policies	policy	NOUN
gp-205	61	20	and	and	CCONJ
gp-205	61	21	procedures	procedure	NOUN
gp-205	61	22	,	,	PUNCT
gp-205	61	23	ultimately	ultimately	ADV
gp-205	61	24	improving	improve	VERB
gp-205	61	25	audit	audit	NOUN
gp-205	61	26	quality	quality	NOUN
gp-205	61	27	for	for	ADP
gp-205	61	28	the	the	DET
gp-205	61	29	benefit	benefit	NOUN
gp-205	61	30	of	of	ADP
gp-205	61	31	public	public	ADJ
gp-205	61	32	stakeholders	stakeholder	NOUN
gp-205	61	33	.	.	PUNCT
gp-205	62	1	furthermore	furthermore	ADV
gp-205	62	2	,	,	PUNCT
gp-205	62	3	while	while	SCONJ
gp-205	62	4	prior	prior	ADJ
gp-205	62	5	research	research	NOUN
gp-205	62	6	focused	focus	VERB
gp-205	62	7	on	on	ADP
gp-205	62	8	accounting	accounting	NOUN
gp-205	62	9	firms	firm	NOUN
gp-205	62	10	(	(	PUNCT
gp-205	62	11	kap	kap	NOUN
gp-205	62	12	)	)	PUNCT
gp-205	62	13	located	locate	VERB
gp-205	62	14	in	in	ADP
gp-205	62	15	sidoarjo	sidoarjo	NOUN
gp-205	62	16	and	and	CCONJ
gp-205	62	17	surabaya	surabaya	PROPN
gp-205	62	18	,	,	PUNCT
gp-205	62	19	this	this	DET
gp-205	62	20	study	study	NOUN
gp-205	62	21	expands	expand	VERB
gp-205	62	22	its	its	PRON
gp-205	62	23	scope	scope	NOUN
gp-205	62	24	to	to	PART
gp-205	62	25	include	include	VERB
gp-205	62	26	accounting	accounting	NOUN
gp-205	62	27	firms	firm	NOUN
gp-205	62	28	across	across	ADP
gp-205	62	29	indonesia	indonesia	PROPN
gp-205	62	30	.	.	PUNCT
gp-205	63	1	the	the	DET
gp-205	63	2	described	describe	VERB
gp-205	63	3	circumstances	circumstance	NOUN
gp-205	63	4	indicate	indicate	VERB
gp-205	63	5	that	that	SCONJ
gp-205	63	6	numerous	numerous	ADJ
gp-205	63	7	public	public	ADJ
gp-205	63	8	accountants	accountant	NOUN
gp-205	63	9	still	still	ADV
gp-205	63	10	exhibit	exhibit	VERB
gp-205	63	11	professional	professional	ADJ
gp-205	63	12	attitudes	attitude	NOUN
gp-205	63	13	that	that	PRON
gp-205	63	14	fall	fall	VERB
gp-205	63	15	below	below	ADP
gp-205	63	16	established	establish	VERB
gp-205	63	17	standards	standard	NOUN
gp-205	63	18	.	.	PUNCT
gp-205	64	1	given	give	VERB
gp-205	64	2	the	the	DET
gp-205	64	3	significant	significant	ADJ
gp-205	64	4	role	role	NOUN
gp-205	64	5	public	public	ADJ
gp-205	64	6	accounting	accounting	NOUN
gp-205	64	7	firms	firm	NOUN
gp-205	64	8	play	play	VERB
gp-205	64	9	in	in	ADP
gp-205	64	10	shaping	shape	VERB
gp-205	64	11	public	public	ADJ
gp-205	64	12	trust	trust	NOUN
gp-205	64	13	through	through	ADP
gp-205	64	14	their	their	PRON
gp-205	64	15	opinions	opinion	NOUN
gp-205	64	16	on	on	ADP
gp-205	64	17	corporate	corporate	ADJ
gp-205	64	18	financial	financial	ADJ
gp-205	64	19	statements	statement	NOUN
gp-205	64	20	,	,	PUNCT
gp-205	64	21	this	this	DET
gp-205	64	22	study	study	NOUN
gp-205	64	23	seeks	seek	VERB
gp-205	64	24	to	to	PART
gp-205	64	25	explore	explore	VERB
gp-205	64	26	the	the	DET
gp-205	64	27	impact	impact	NOUN
gp-205	64	28	of	of	ADP
gp-205	64	29	competence	competence	NOUN
gp-205	64	30	,	,	PUNCT
gp-205	64	31	independence	independence	NOUN
gp-205	64	32	,	,	PUNCT
gp-205	64	33	professional	professional	ADJ
gp-205	64	34	skepticism	skepticism	NOUN
gp-205	64	35	,	,	PUNCT
gp-205	64	36	and	and	CCONJ
gp-205	64	37	audit	audit	NOUN
gp-205	64	38	fees	fee	NOUN
gp-205	64	39	on	on	ADP
gp-205	64	40	audit	audit	NOUN
gp-205	64	41	quality	quality	NOUN
gp-205	64	42	in	in	ADP
gp-205	64	43	public	public	ADJ
gp-205	64	44	accounting	accounting	NOUN
gp-205	64	45	firms	firm	NOUN
gp-205	64	46	in	in	ADP
gp-205	64	47	indonesia	indonesia	PROPN
gp-205	64	48	,	,	PUNCT
gp-205	64	49	with	with	ADP
gp-205	64	50	cloud	cloud	NOUN
gp-205	64	51	computing	computing	NOUN
gp-205	64	52	serving	serve	VERB
gp-205	64	53	as	as	ADP
gp-205	64	54	a	a	DET
gp-205	64	55	moderating	moderate	VERB
gp-205	64	56	variable	variable	NOUN
gp-205	64	57	.	.	PUNCT
gp-205	65	1	this	this	DET
gp-205	65	2	study	study	NOUN
gp-205	65	3	aims	aim	VERB
gp-205	65	4	to	to	PART
gp-205	65	5	analyze	analyze	VERB
gp-205	65	6	the	the	DET
gp-205	65	7	influence	influence	NOUN
gp-205	65	8	of	of	ADP
gp-205	65	9	competence	competence	NOUN
gp-205	65	10	,	,	PUNCT
gp-205	65	11	independence	independence	NOUN
gp-205	65	12	,	,	PUNCT
gp-205	65	13	professional	professional	ADJ
gp-205	65	14	skepticism	skepticism	NOUN
gp-205	65	15	,	,	PUNCT
gp-205	65	16	and	and	CCONJ
gp-205	65	17	audit	audit	NOUN
gp-205	65	18	fees	fee	NOUN
gp-205	65	19	on	on	ADP
gp-205	65	20	audit	audit	NOUN
gp-205	65	21	quality	quality	NOUN
gp-205	65	22	in	in	ADP
gp-205	65	23	public	public	ADJ
gp-205	65	24	accounting	accounting	NOUN
gp-205	65	25	firms	firm	NOUN
gp-205	65	26	across	across	ADP
gp-205	65	27	indonesia	indonesia	PROPN
gp-205	65	28	,	,	PUNCT
gp-205	65	29	with	with	ADP
gp-205	65	30	cloud	cloud	NOUN
gp-205	65	31	computing	computing	NOUN
gp-205	65	32	acting	act	VERB
gp-205	65	33	as	as	ADP
gp-205	65	34	a	a	DET
gp-205	65	35	moderating	moderate	VERB
gp-205	65	36	variable	variable	NOUN
gp-205	65	37	.	.	PUNCT
gp-205	66	1	it	it	PRON
gp-205	66	2	seeks	seek	VERB
gp-205	66	3	to	to	PART
gp-205	66	4	determine	determine	VERB
gp-205	66	5	how	how	SCONJ
gp-205	66	6	traditional	traditional	ADJ
gp-205	66	7	audit	audit	NOUN
gp-205	66	8	quality	quality	NOUN
gp-205	66	9	determinants	determinant	NOUN
gp-205	66	10	perform	perform	VERB
gp-205	66	11	in	in	ADP
gp-205	66	12	a	a	DET
gp-205	66	13	digitally	digitally	ADV
gp-205	66	14	transformed	transform	VERB
gp-205	66	15	environment	environment	NOUN
gp-205	66	16	and	and	CCONJ
gp-205	66	17	whether	whether	SCONJ
gp-205	66	18	cloud	cloud	NOUN
gp-205	66	19	-	-	PUNCT
gp-205	66	20	based	base	VERB
gp-205	66	21	technology	technology	NOUN
gp-205	66	22	strengthens	strengthen	VERB
gp-205	66	23	or	or	CCONJ
gp-205	66	24	weakens	weaken	VERB
gp-205	66	25	their	their	PRON
gp-205	66	26	effects	effect	NOUN
gp-205	66	27	.	.	PUNCT
gp-205	67	1	by	by	ADP
gp-205	67	2	doing	do	VERB
gp-205	67	3	so	so	ADV
gp-205	67	4	,	,	PUNCT
gp-205	67	5	the	the	DET
gp-205	67	6	research	research	NOUN
gp-205	67	7	intends	intend	VERB
gp-205	67	8	to	to	PART
gp-205	67	9	provide	provide	VERB
gp-205	67	10	a	a	DET
gp-205	67	11	deeper	deep	ADJ
gp-205	67	12	understanding	understanding	NOUN
gp-205	67	13	of	of	ADP
gp-205	67	14	how	how	SCONJ
gp-205	67	15	modern	modern	ADJ
gp-205	67	16	technological	technological	ADJ
gp-205	67	17	innovations	innovation	NOUN
gp-205	67	18	interact	interact	VERB
gp-205	67	19	with	with	ADP
gp-205	67	20	core	core	NOUN
gp-205	67	21	auditing	auditing	NOUN
gp-205	67	22	principles	principle	NOUN
gp-205	67	23	to	to	PART
gp-205	67	24	shape	shape	VERB
gp-205	67	25	audit	audit	NOUN
gp-205	67	26	quality	quality	NOUN
gp-205	67	27	outcomes	outcome	NOUN
gp-205	67	28	in	in	ADP
gp-205	67	29	the	the	DET
gp-205	67	30	contemporary	contemporary	ADJ
gp-205	67	31	public	public	ADJ
gp-205	67	32	accounting	accounting	NOUN
gp-205	67	33	profession	profession	NOUN
gp-205	67	34	.	.	PUNCT
gp-205	68	1	the	the	DET
gp-205	68	2	findings	finding	NOUN
gp-205	68	3	of	of	ADP
gp-205	68	4	this	this	DET
gp-205	68	5	study	study	NOUN
gp-205	68	6	are	be	AUX
gp-205	68	7	expected	expect	VERB
gp-205	68	8	to	to	PART
gp-205	68	9	contribute	contribute	VERB
gp-205	68	10	significantly	significantly	ADV
gp-205	68	11	to	to	ADP
gp-205	68	12	the	the	DET
gp-205	68	13	strategic	strategic	ADJ
gp-205	68	14	development	development	NOUN
gp-205	68	15	of	of	ADP
gp-205	68	16	public	public	ADJ
gp-205	68	17	accounting	accounting	NOUN
gp-205	68	18	firms	firm	NOUN
gp-205	68	19	by	by	ADP
gp-205	68	20	identifying	identify	VERB
gp-205	68	21	which	which	DET
gp-205	68	22	factors	factor	NOUN
gp-205	68	23	most	most	ADV
gp-205	68	24	affect	affect	VERB
gp-205	68	25	audit	audit	NOUN
gp-205	68	26	quality	quality	NOUN
gp-205	68	27	in	in	ADP
gp-205	68	28	the	the	DET
gp-205	68	29	digital	digital	ADJ
gp-205	68	30	era	era	NOUN
gp-205	68	31	.	.	PUNCT
gp-205	69	1	practically	practically	ADV
gp-205	69	2	,	,	PUNCT
gp-205	69	3	the	the	DET
gp-205	69	4	results	result	NOUN
gp-205	69	5	offer	offer	VERB
gp-205	69	6	valuable	valuable	ADJ
gp-205	69	7	insights	insight	NOUN
gp-205	69	8	for	for	ADP
gp-205	69	9	audit	audit	NOUN
gp-205	69	10	practitioners	practitioner	NOUN
gp-205	69	11	and	and	CCONJ
gp-205	69	12	regulatory	regulatory	ADJ
gp-205	69	13	american	american	ADJ
gp-205	69	14	journal	journal	NOUN
gp-205	69	15	of	of	ADP
gp-205	69	16	economic	economic	ADJ
gp-205	69	17	and	and	CCONJ
gp-205	69	18	management	management	NOUN
gp-205	69	19	business	business	NOUN
gp-205	69	20	vol	vol	NOUN
gp-205	69	21	.	.	PROPN
gp-205	70	1	4	4	NUM
gp-205	70	2	no	no	NOUN
gp-205	70	3	.	.	NOUN
gp-205	70	4	5	5	NUM
gp-205	70	5	may	may	AUX
gp-205	70	6	2025	2025	NUM
gp-205	70	7	597	597	NUM
gp-205	70	8	bodies	body	NOUN
gp-205	70	9	in	in	ADP
gp-205	70	10	improving	improve	VERB
gp-205	70	11	audit	audit	NOUN
gp-205	70	12	standards	standard	NOUN
gp-205	70	13	,	,	PUNCT
gp-205	70	14	training	training	NOUN
gp-205	70	15	frameworks	framework	NOUN
gp-205	70	16	,	,	PUNCT
gp-205	70	17	and	and	CCONJ
gp-205	70	18	technological	technological	ADJ
gp-205	70	19	infrastructure	infrastructure	NOUN
gp-205	70	20	.	.	PUNCT
gp-205	71	1	the	the	DET
gp-205	71	2	integration	integration	NOUN
gp-205	71	3	of	of	ADP
gp-205	71	4	cloud	cloud	NOUN
gp-205	71	5	computing	computing	NOUN
gp-205	71	6	as	as	ADP
gp-205	71	7	a	a	DET
gp-205	71	8	moderating	moderate	VERB
gp-205	71	9	variable	variable	ADJ
gp-205	71	10	highlights	highlight	NOUN
gp-205	71	11	the	the	DET
gp-205	71	12	importance	importance	NOUN
gp-205	71	13	of	of	ADP
gp-205	71	14	digital	digital	ADJ
gp-205	71	15	adaptability	adaptability	NOUN
gp-205	71	16	in	in	ADP
gp-205	71	17	sustaining	sustain	VERB
gp-205	71	18	high	high	ADJ
gp-205	71	19	audit	audit	NOUN
gp-205	71	20	quality	quality	NOUN
gp-205	71	21	.	.	PUNCT
gp-205	72	1	additionally	additionally	ADV
gp-205	72	2	,	,	PUNCT
gp-205	72	3	this	this	DET
gp-205	72	4	study	study	NOUN
gp-205	72	5	enriches	enrich	VERB
gp-205	72	6	academic	academic	ADJ
gp-205	72	7	literature	literature	NOUN
gp-205	72	8	by	by	ADP
gp-205	72	9	providing	provide	VERB
gp-205	72	10	empirical	empirical	ADJ
gp-205	72	11	evidence	evidence	NOUN
gp-205	72	12	on	on	ADP
gp-205	72	13	the	the	DET
gp-205	72	14	intersection	intersection	NOUN
gp-205	72	15	between	between	ADP
gp-205	72	16	digital	digital	ADJ
gp-205	72	17	transformation	transformation	NOUN
gp-205	72	18	and	and	CCONJ
gp-205	72	19	auditing	auditing	NOUN
gp-205	72	20	practices	practice	NOUN
gp-205	72	21	in	in	ADP
gp-205	72	22	a	a	DET
gp-205	72	23	developing	develop	VERB
gp-205	72	24	country	country	NOUN
gp-205	72	25	context	context	NOUN
gp-205	72	26	.	.	PUNCT
gp-205	73	1	research	research	NOUN
gp-205	73	2	methods	method	NOUN
gp-205	73	3	this	this	DET
gp-205	73	4	study	study	NOUN
gp-205	73	5	employs	employ	VERB
gp-205	73	6	a	a	DET
gp-205	73	7	quantitative	quantitative	ADJ
gp-205	73	8	research	research	NOUN
gp-205	73	9	approach	approach	NOUN
gp-205	73	10	,	,	PUNCT
gp-205	73	11	emphasizing	emphasize	VERB
gp-205	73	12	numerical	numerical	ADJ
gp-205	73	13	data	datum	NOUN
gp-205	73	14	analysis	analysis	NOUN
gp-205	73	15	.	.	PUNCT
gp-205	74	1	the	the	DET
gp-205	74	2	research	research	NOUN
gp-205	74	3	design	design	NOUN
gp-205	74	4	is	be	AUX
gp-205	74	5	causal	causal	NOUN
gp-205	74	6	-	-	PUNCT
gp-205	74	7	associative	associative	NOUN
gp-205	74	8	,	,	PUNCT
gp-205	74	9	intended	intend	VERB
gp-205	74	10	to	to	PART
gp-205	74	11	examine	examine	VERB
gp-205	74	12	potential	potential	ADJ
gp-205	74	13	cause	cause	NOUN
gp-205	74	14	-	-	PUNCT
gp-205	74	15	and	and	CCONJ
gp-205	74	16	-	-	PUNCT
gp-205	74	17	effect	effect	NOUN
gp-205	74	18	relationships	relationship	NOUN
gp-205	74	19	between	between	ADP
gp-205	74	20	variables	variable	NOUN
gp-205	74	21	.	.	PUNCT
gp-205	75	1	this	this	PRON
gp-205	75	2	involves	involve	VERB
gp-205	75	3	independent	independent	ADJ
gp-205	75	4	variables	variable	NOUN
gp-205	75	5	(	(	PUNCT
gp-205	75	6	influencing	influence	VERB
gp-205	75	7	factors	factor	NOUN
gp-205	75	8	)	)	PUNCT
gp-205	75	9	and	and	CCONJ
gp-205	75	10	dependent	dependent	ADJ
gp-205	75	11	variables	variable	NOUN
gp-205	75	12	(	(	PUNCT
gp-205	75	13	affected	affect	VERB
gp-205	75	14	outcomes	outcome	NOUN
gp-205	75	15	)	)	PUNCT
gp-205	75	16	as	as	SCONJ
gp-205	75	17	defined	define	VERB
gp-205	75	18	by	by	ADP
gp-205	75	19	sugiyono	sugiyono	NOUN
gp-205	75	20	(	(	PUNCT
gp-205	75	21	2011	2011	NUM
gp-205	75	22	)	)	PUNCT
gp-205	75	23	.	.	PUNCT
gp-205	76	1	the	the	DET
gp-205	76	2	hypothesis	hypothesis	NOUN
gp-205	76	3	testing	testing	NOUN
gp-205	76	4	evaluates	evaluate	VERB
gp-205	76	5	whether	whether	SCONJ
gp-205	76	6	audit	audit	NOUN
gp-205	76	7	quality	quality	NOUN
gp-205	76	8	,	,	PUNCT
gp-205	76	9	the	the	DET
gp-205	76	10	dependent	dependent	ADJ
gp-205	76	11	variable	variable	NOUN
gp-205	76	12	,	,	PUNCT
gp-205	76	13	is	be	AUX
gp-205	76	14	impacted	impact	VERB
gp-205	76	15	by	by	ADP
gp-205	76	16	competence	competence	NOUN
gp-205	76	17	,	,	PUNCT
gp-205	76	18	independence	independence	NOUN
gp-205	76	19	,	,	PUNCT
gp-205	76	20	professional	professional	ADJ
gp-205	76	21	skepticism	skepticism	NOUN
gp-205	76	22	,	,	PUNCT
gp-205	76	23	and	and	CCONJ
gp-205	76	24	audit	audit	NOUN
gp-205	76	25	fees	fee	NOUN
gp-205	76	26	as	as	ADP
gp-205	76	27	independent	independent	ADJ
gp-205	76	28	variables	variable	NOUN
gp-205	76	29	,	,	PUNCT
gp-205	76	30	with	with	ADP
gp-205	76	31	cloud	cloud	NOUN
gp-205	76	32	computing	computing	NOUN
gp-205	76	33	acting	act	VERB
gp-205	76	34	as	as	ADP
gp-205	76	35	a	a	DET
gp-205	76	36	moderating	moderate	VERB
gp-205	76	37	factor	factor	NOUN
gp-205	76	38	.	.	PUNCT
gp-205	77	1	primary	primary	ADJ
gp-205	77	2	data	datum	NOUN
gp-205	77	3	were	be	AUX
gp-205	77	4	collected	collect	VERB
gp-205	77	5	directly	directly	ADV
gp-205	77	6	from	from	ADP
gp-205	77	7	the	the	DET
gp-205	77	8	field	field	NOUN
gp-205	77	9	through	through	ADP
gp-205	77	10	a	a	DET
gp-205	77	11	questionnaire	questionnaire	NOUN
gp-205	77	12	comprising	comprise	VERB
gp-205	77	13	several	several	ADJ
gp-205	77	14	structured	structured	ADJ
gp-205	77	15	statements	statement	NOUN
gp-205	77	16	.	.	PUNCT
gp-205	78	1	this	this	DET
gp-205	78	2	study	study	NOUN
gp-205	78	3	employs	employ	VERB
gp-205	78	4	the	the	DET
gp-205	78	5	structural	structural	ADJ
gp-205	78	6	equation	equation	NOUN
gp-205	78	7	modelling	modelling	NOUN
gp-205	78	8	(	(	PUNCT
gp-205	78	9	sem	sem	NOUN
gp-205	78	10	)	)	PUNCT
gp-205	78	11	method	method	NOUN
gp-205	78	12	.	.	PUNCT
gp-205	79	1	according	accord	VERB
gp-205	79	2	to	to	ADP
gp-205	79	3	singgih	singgih	PROPN
gp-205	79	4	(	(	PUNCT
gp-205	79	5	2011	2011	NUM
gp-205	79	6	)	)	PUNCT
gp-205	79	7	,	,	PUNCT
gp-205	79	8	for	for	ADP
gp-205	79	9	sem	sem	NOUN
gp-205	79	10	models	model	NOUN
gp-205	79	11	with	with	ADP
gp-205	79	12	latent	latent	NOUN
gp-205	79	13	variables	variable	NOUN
gp-205	79	14	consisting	consist	VERB
gp-205	79	15	of	of	ADP
gp-205	79	16	five	five	NUM
gp-205	79	17	or	or	CCONJ
gp-205	79	18	more	more	ADJ
gp-205	79	19	constructs	construct	NOUN
gp-205	79	20	,	,	PUNCT
gp-205	79	21	each	each	PRON
gp-205	79	22	explained	explain	VERB
gp-205	79	23	by	by	ADP
gp-205	79	24	three	three	NUM
gp-205	79	25	or	or	CCONJ
gp-205	79	26	more	more	ADJ
gp-205	79	27	indicators	indicator	NOUN
gp-205	79	28	,	,	PUNCT
gp-205	79	29	a	a	DET
gp-205	79	30	sample	sample	NOUN
gp-205	79	31	size	size	NOUN
gp-205	79	32	of	of	ADP
gp-205	79	33	100	100	NUM
gp-205	79	34	-	-	SYM
gp-205	79	35	150	150	NUM
gp-205	79	36	is	be	AUX
gp-205	79	37	deemed	deem	VERB
gp-205	79	38	sufficient	sufficient	ADJ
gp-205	79	39	.	.	PUNCT
gp-205	80	1	sem	sem	PROPN
gp-205	80	2	estimation	estimation	NOUN
gp-205	80	3	relies	rely	VERB
gp-205	80	4	on	on	ADP
gp-205	80	5	the	the	DET
gp-205	80	6	maximum	maximum	ADJ
gp-205	80	7	likelihood	likelihood	NOUN
gp-205	80	8	estimation	estimation	NOUN
gp-205	80	9	(	(	PUNCT
gp-205	80	10	mle	mle	NOUN
gp-205	80	11	)	)	PUNCT
gp-205	80	12	method	method	NOUN
gp-205	80	13	,	,	PUNCT
gp-205	80	14	which	which	PRON
gp-205	80	15	is	be	AUX
gp-205	80	16	most	most	ADV
gp-205	80	17	effective	effective	ADJ
gp-205	80	18	with	with	ADP
gp-205	80	19	a	a	DET
gp-205	80	20	sample	sample	NOUN
gp-205	80	21	size	size	NOUN
gp-205	80	22	of	of	ADP
gp-205	80	23	approximately	approximately	ADV
gp-205	80	24	150	150	NUM
gp-205	80	25	-	-	SYM
gp-205	80	26	400	400	NUM
gp-205	80	27	(	(	PUNCT
gp-205	80	28	haryono	haryono	PROPN
gp-205	80	29	and	and	CCONJ
gp-205	80	30	wardoyo	wardoyo	NOUN
gp-205	80	31	,	,	PUNCT
gp-205	80	32	2012	2012	NUM
gp-205	80	33	)	)	PUNCT
gp-205	80	34	.	.	PUNCT
gp-205	81	1	the	the	DET
gp-205	81	2	required	require	VERB
gp-205	81	3	sample	sample	NOUN
gp-205	81	4	size	size	NOUN
gp-205	81	5	can	can	AUX
gp-205	81	6	also	also	ADV
gp-205	81	7	be	be	AUX
gp-205	81	8	determined	determine	VERB
gp-205	81	9	by	by	ADP
gp-205	81	10	multiplying	multiply	VERB
gp-205	81	11	the	the	DET
gp-205	81	12	number	number	NOUN
gp-205	81	13	of	of	ADP
gp-205	81	14	parameters	parameter	NOUN
gp-205	81	15	by	by	ADP
gp-205	81	16	4	4	NUM
gp-205	81	17	-	-	SYM
gp-205	81	18	11	11	NUM
gp-205	81	19	.	.	PUNCT
gp-205	82	1	in	in	ADP
gp-205	82	2	this	this	DET
gp-205	82	3	research	research	NOUN
gp-205	82	4	,	,	PUNCT
gp-205	82	5	six	six	NUM
gp-205	82	6	constructs	construct	NOUN
gp-205	82	7	with	with	ADP
gp-205	82	8	42	42	NUM
gp-205	82	9	parameters	parameter	NOUN
gp-205	82	10	were	be	AUX
gp-205	82	11	used	use	VERB
gp-205	82	12	,	,	PUNCT
gp-205	82	13	suggesting	suggest	VERB
gp-205	82	14	a	a	DET
gp-205	82	15	minimum	minimum	ADJ
gp-205	82	16	sample	sample	NOUN
gp-205	82	17	size	size	NOUN
gp-205	82	18	of	of	ADP
gp-205	82	19	6	6	NUM
gp-205	82	20	x	x	SYM
gp-205	82	21	42	42	NUM
gp-205	82	22	=	=	SYM
gp-205	82	23	252	252	NUM
gp-205	82	24	respondents	respondent	NOUN
gp-205	82	25	.	.	PUNCT
gp-205	83	1	the	the	DET
gp-205	83	2	sample	sample	NOUN
gp-205	83	3	consisted	consist	VERB
gp-205	83	4	of	of	ADP
gp-205	83	5	auditors	auditor	NOUN
gp-205	83	6	working	work	VERB
gp-205	83	7	at	at	ADP
gp-205	83	8	public	public	ADJ
gp-205	83	9	accounting	accounting	NOUN
gp-205	83	10	firms	firm	NOUN
gp-205	83	11	,	,	PUNCT
gp-205	83	12	with	with	ADP
gp-205	83	13	questionnaires	questionnaire	NOUN
gp-205	83	14	distributed	distribute	VERB
gp-205	83	15	over	over	ADP
gp-205	83	16	two	two	NUM
gp-205	83	17	weeks	week	NOUN
gp-205	83	18	.	.	PUNCT
gp-205	84	1	considering	consider	VERB
gp-205	84	2	the	the	DET
gp-205	84	3	importance	importance	NOUN
gp-205	84	4	of	of	ADP
gp-205	84	5	precision	precision	NOUN
gp-205	84	6	and	and	CCONJ
gp-205	84	7	confidence	confidence	NOUN
gp-205	84	8	in	in	ADP
gp-205	84	9	determining	determine	VERB
gp-205	84	10	the	the	DET
gp-205	84	11	sample	sample	NOUN
gp-205	84	12	size	size	NOUN
gp-205	84	13	,	,	PUNCT
gp-205	84	14	the	the	DET
gp-205	84	15	slovin	slovin	NOUN
gp-205	84	16	formula	formula	NOUN
gp-205	84	17	(	(	PUNCT
gp-205	84	18	slovin	slovin	NOUN
gp-205	84	19	,	,	PUNCT
gp-205	84	20	1960	1960	NUM
gp-205	84	21	)	)	PUNCT
gp-205	84	22	was	be	AUX
gp-205	84	23	utilized	utilize	VERB
gp-205	84	24	with	with	ADP
gp-205	84	25	a	a	DET
gp-205	84	26	confidence	confidence	NOUN
gp-205	84	27	level	level	NOUN
gp-205	84	28	of	of	ADP
gp-205	84	29	90	90	NUM
gp-205	84	30	%	%	NOUN
gp-205	84	31	.	.	PUNCT
gp-205	85	1	using	use	VERB
gp-205	85	2	slovin	slovin	PROPN
gp-205	85	3	’s	’s	PART
gp-205	85	4	approach	approach	NOUN
gp-205	85	5	,	,	PUNCT
gp-205	85	6	a	a	DET
gp-205	85	7	required	require	VERB
gp-205	85	8	sample	sample	NOUN
gp-205	85	9	size	size	NOUN
gp-205	85	10	of	of	ADP
gp-205	85	11	227	227	NUM
gp-205	85	12	respondents	respondent	NOUN
gp-205	85	13	was	be	AUX
gp-205	85	14	calculated	calculate	VERB
gp-205	85	15	,	,	PUNCT
gp-205	85	16	aligning	align	VERB
gp-205	85	17	with	with	ADP
gp-205	85	18	the	the	DET
gp-205	85	19	desired	desire	VERB
gp-205	85	20	confidence	confidence	NOUN
gp-205	85	21	level	level	NOUN
gp-205	85	22	for	for	ADP
gp-205	85	23	the	the	DET
gp-205	85	24	study	study	NOUN
gp-205	85	25	.	.	PUNCT
gp-205	86	1	table	table	NOUN
gp-205	86	2	1	1	NUM
gp-205	86	3	.	.	PUNCT
gp-205	87	1	instrument	instrument	NOUN
gp-205	87	2	variable	variable	ADJ
gp-205	87	3	operations	operation	NOUN
gp-205	87	4	variable	variable	ADJ
gp-205	87	5	variable	variable	ADJ
gp-205	87	6	definition	definition	NOUN
gp-205	87	7	indicator	indicator	NOUN
gp-205	87	8	instruments	instruments	AUX
gp-205	87	9	scale	scale	VERB
gp-205	87	10	audit	audit	NOUN
gp-205	87	11	quality	quality	NOUN
gp-205	87	12	(	(	PUNCT
gp-205	87	13	y	y	NOUN
gp-205	87	14	)	)	PUNCT
gp-205	87	15	a	a	DET
gp-205	87	16	situation	situation	NOUN
gp-205	87	17	where	where	SCONJ
gp-205	87	18	the	the	DET
gp-205	87	19	auditor	auditor	NOUN
gp-205	87	20	performs	perform	VERB
gp-205	87	21	an	an	DET
gp-205	87	22	audit	audit	NOUN
gp-205	87	23	in	in	ADP
gp-205	87	24	compliance	compliance	NOUN
gp-205	87	25	with	with	ADP
gp-205	87	26	auditing	auditing	NOUN
gp-205	87	27	standards	standard	NOUN
gp-205	87	28	,	,	PUNCT
gp-205	87	29	identifies	identifie	NOUN
gp-205	87	30	and	and	CCONJ
gp-205	87	31	reports	report	NOUN
gp-205	87	32	findings	finding	NOUN
gp-205	87	33	in	in	ADP
gp-205	87	34	line	line	NOUN
gp-205	87	35	with	with	ADP
gp-205	87	36	relevant	relevant	ADJ
gp-205	87	37	regulations	regulation	NOUN
gp-205	87	38	,	,	PUNCT
gp-205	87	39	and	and	CCONJ
gp-205	87	40	takes	take	VERB
gp-205	87	41	appropriate	appropriate	ADJ
gp-205	87	42	actions	action	NOUN
gp-205	87	43	based	base	VERB
gp-205	87	44	on	on	ADP
gp-205	87	45	the	the	DET
gp-205	87	46	audit	audit	NOUN
gp-205	87	47	results	result	NOUN
gp-205	87	48	(	(	PUNCT
gp-205	87	49	de	de	X
gp-205	87	50	angelo	angelo	PROPN
gp-205	87	51	,	,	PUNCT
gp-205	87	52	1981	1981	NUM
gp-205	87	53	)	)	PUNCT
gp-205	87	54	.	.	PUNCT
gp-205	88	1	1	1	X
gp-205	88	2	.	.	X
gp-205	88	3	the	the	DET
gp-205	88	4	generous	generous	ADJ
gp-205	88	5	compensation	compensation	NOUN
gp-205	88	6	does	do	AUX
gp-205	88	7	not	not	PART
gp-205	88	8	affect	affect	VERB
gp-205	88	9	reporting	report	VERB
gp-205	88	10	client	client	NOUN
gp-205	88	11	errors	error	NOUN
gp-205	88	12	;	;	PUNCT
gp-205	88	13	2	2	X
gp-205	88	14	.	.	X
gp-205	88	15	audits	audit	NOUN
gp-205	88	16	are	be	AUX
gp-205	88	17	conducted	conduct	VERB
gp-205	88	18	to	to	PART
gp-205	88	19	minimize	minimize	VERB
gp-205	88	20	errors	error	NOUN
gp-205	88	21	or	or	CCONJ
gp-205	88	22	irregularities	irregularity	NOUN
gp-205	88	23	that	that	PRON
gp-205	88	24	may	may	AUX
gp-205	88	25	arise	arise	VERB
gp-205	88	26	;	;	PUNCT
gp-205	89	1	3	3	X
gp-205	89	2	.	.	X
gp-205	90	1	the	the	DET
gp-205	90	2	audit	audit	NOUN
gp-205	90	3	report	report	NOUN
gp-205	90	4	is	be	AUX
gp-205	90	5	presented	present	VERB
gp-205	90	6	in	in	ADP
gp-205	90	7	a	a	DET
gp-205	90	8	manner	manner	NOUN
gp-205	90	9	that	that	PRON
gp-205	90	10	is	be	AUX
gp-205	90	11	clear	clear	ADJ
gp-205	90	12	and	and	CCONJ
gp-205	90	13	comprehensible	comprehensible	ADJ
gp-205	90	14	to	to	ADP
gp-205	90	15	the	the	DET
gp-205	90	16	client	client	NOUN
gp-205	90	17	;	;	PUNCT
gp-205	90	18	4	4	X
gp-205	90	19	.	.	X
gp-205	90	20	audit	audit	NOUN
gp-205	90	21	findings	finding	NOUN
gp-205	90	22	are	be	AUX
gp-205	90	23	reported	report	VERB
gp-205	90	24	honestly	honestly	ADV
gp-205	90	25	,	,	PUNCT
gp-205	90	26	without	without	ADP
gp-205	90	27	manipulation	manipulation	NOUN
gp-205	90	28	or	or	CCONJ
gp-205	90	29	alteration	alteration	NOUN
gp-205	90	30	;	;	PUNCT
gp-205	90	31	questionnaire	questionnaire	NOUN
gp-205	90	32	interval	interval	NOUN
gp-205	90	33	khairul	khairul	PROPN
gp-205	90	34	amri	amri	PROPN
gp-205	90	35	hasibuan	hasibuan	PROPN
gp-205	90	36	"	"	PUNCT
gp-205	90	37	,	,	PUNCT
gp-205	90	38	f.x	f.x	PROPN
gp-205	90	39	.	.	PROPN
gp-205	90	40	kurniawan	kurniawan	PROPN
gp-205	90	41	tjakrawala	tjakrawala	VERB
gp-205	90	42	598	598	NUM
gp-205	90	43	5	5	NUM
gp-205	90	44	.	.	PUNCT
gp-205	91	1	a	a	DET
gp-205	91	2	firm	firm	ADJ
gp-205	91	3	commitment	commitment	NOUN
gp-205	91	4	is	be	AUX
gp-205	91	5	maintained	maintain	VERB
gp-205	91	6	to	to	PART
gp-205	91	7	complete	complete	VERB
gp-205	91	8	the	the	DET
gp-205	91	9	audit	audit	NOUN
gp-205	91	10	process	process	NOUN
gp-205	91	11	within	within	ADP
gp-205	91	12	the	the	DET
gp-205	91	13	agreed	agree	VERB
gp-205	91	14	timeframe	timeframe	NOUN
gp-205	91	15	;	;	PUNCT
gp-205	91	16	6	6	X
gp-205	91	17	.	.	X
gp-205	91	18	decisions	decision	NOUN
gp-205	91	19	made	make	VERB
gp-205	91	20	during	during	ADP
gp-205	91	21	the	the	DET
gp-205	91	22	audit	audit	NOUN
gp-205	91	23	process	process	NOUN
gp-205	91	24	are	be	AUX
gp-205	91	25	approached	approach	VERB
gp-205	91	26	with	with	ADP
gp-205	91	27	thorough	thorough	ADJ
gp-205	91	28	and	and	CCONJ
gp-205	91	29	deliberate	deliberate	VERB
gp-205	91	30	consideration	consideration	NOUN
gp-205	91	31	;	;	PUNCT
gp-205	91	32	and	and	CCONJ
gp-205	92	1	7	7	X
gp-205	92	2	.	.	X
gp-205	92	3	the	the	DET
gp-205	92	4	audit	audit	NOUN
gp-205	92	5	report	report	NOUN
gp-205	92	6	objectively	objectively	ADV
gp-205	92	7	presents	present	VERB
gp-205	92	8	the	the	DET
gp-205	92	9	findings	finding	NOUN
gp-205	92	10	and	and	CCONJ
gp-205	92	11	conclusions	conclusion	NOUN
gp-205	92	12	,	,	PUNCT
gp-205	92	13	along	along	ADP
gp-205	92	14	with	with	ADP
gp-205	92	15	constructive	constructive	ADJ
gp-205	92	16	recommendations	recommendation	NOUN
gp-205	92	17	for	for	ADP
gp-205	92	18	improvement	improvement	NOUN
gp-205	92	19	.	.	PUNCT
gp-205	93	1	competence	competence	NOUN
gp-205	93	2	(	(	PUNCT
gp-205	93	3	x1	x1	ADJ
gp-205	93	4	)	)	PUNCT
gp-205	93	5	auditors	auditor	NOUN
gp-205	93	6	have	have	VERB
gp-205	93	7	knowledge	knowledge	NOUN
gp-205	93	8	sourced	source	VERB
gp-205	93	9	from	from	ADP
gp-205	93	10	formal	formal	ADJ
gp-205	93	11	and	and	CCONJ
gp-205	93	12	informal	informal	ADJ
gp-205	93	13	education	education	NOUN
gp-205	93	14	as	as	ADV
gp-205	93	15	well	well	ADV
gp-205	93	16	as	as	ADP
gp-205	93	17	sufficient	sufficient	ADJ
gp-205	93	18	experience	experience	NOUN
gp-205	93	19	in	in	ADP
gp-205	93	20	conducting	conduct	VERB
gp-205	93	21	murtanto	murtanto	NOUN
gp-205	93	22	and	and	CCONJ
gp-205	93	23	gudono	gudono	ADJ
gp-205	93	24	audits	audits	NOUN
gp-205	93	25	(	(	PUNCT
gp-205	93	26	in	in	ADP
gp-205	93	27	irawati	irawati	NOUN
gp-205	93	28	,	,	PUNCT
gp-205	93	29	2011	2011	NUM
gp-205	93	30	:	:	PUNCT
gp-205	93	31	19	19	NUM
gp-205	93	32	)	)	PUNCT
gp-205	93	33	.	.	PUNCT
gp-205	94	1	1	1	X
gp-205	94	2	.	.	X
gp-205	94	3	possessing	possess	VERB
gp-205	94	4	a	a	DET
gp-205	94	5	thorough	thorough	ADJ
gp-205	94	6	understanding	understanding	NOUN
gp-205	94	7	of	of	ADP
gp-205	94	8	financial	financial	ADJ
gp-205	94	9	accounting	accounting	NOUN
gp-205	94	10	standards	standard	NOUN
gp-205	94	11	(	(	PUNCT
gp-205	94	12	sak	sak	NOUN
gp-205	94	13	)	)	PUNCT
gp-205	94	14	and	and	CCONJ
gp-205	94	15	auditing	auditing	NOUN
gp-205	94	16	standards	standard	NOUN
gp-205	94	17	(	(	PUNCT
gp-205	94	18	sa	sa	NOUN
gp-205	94	19	)	)	PUNCT
gp-205	94	20	;	;	PUNCT
gp-205	94	21	2	2	X
gp-205	94	22	.	.	X
gp-205	94	23	executing	execute	VERB
gp-205	94	24	audit	audit	NOUN
gp-205	94	25	procedures	procedure	NOUN
gp-205	94	26	tailored	tailor	VERB
gp-205	94	27	to	to	ADP
gp-205	94	28	the	the	DET
gp-205	94	29	specific	specific	ADJ
gp-205	94	30	industry	industry	NOUN
gp-205	94	31	of	of	ADP
gp-205	94	32	the	the	DET
gp-205	94	33	client	client	NOUN
gp-205	94	34	;	;	PUNCT
gp-205	94	35	3	3	X
gp-205	94	36	.	.	X
gp-205	94	37	demonstrating	demonstrate	VERB
gp-205	94	38	the	the	DET
gp-205	94	39	capability	capability	NOUN
gp-205	94	40	to	to	PART
gp-205	94	41	perform	perform	VERB
gp-205	94	42	analytical	analytical	ADJ
gp-205	94	43	assessments	assessment	NOUN
gp-205	94	44	effectively	effectively	ADV
gp-205	94	45	.	.	PUNCT
gp-205	95	1	4	4	X
gp-205	95	2	.	.	X
gp-205	95	3	background	background	NOUN
gp-205	95	4	in	in	ADP
gp-205	95	5	accounting	accounting	NOUN
gp-205	95	6	and	and	CCONJ
gp-205	95	7	following	follow	VERB
gp-205	95	8	ppl	ppl	PROPN
gp-205	95	9	;	;	PUNCT
gp-205	95	10	5	5	NUM
gp-205	95	11	.	.	X
gp-205	95	12	have	have	VERB
gp-205	95	13	analytical	analytical	ADJ
gp-205	95	14	skills	skill	NOUN
gp-205	95	15	in	in	ADP
gp-205	95	16	auditing	auditing	NOUN
gp-205	95	17	companies	company	NOUN
gp-205	95	18	;	;	PUNCT
gp-205	96	1	6	6	X
gp-205	96	2	.	.	PUNCT
gp-205	97	1	having	have	VERB
gp-205	97	2	more	more	ADJ
gp-205	97	3	than	than	ADP
gp-205	97	4	2	2	NUM
gp-205	97	5	years	year	NOUN
gp-205	97	6	of	of	ADP
gp-205	97	7	audit	audit	NOUN
gp-205	97	8	experience	experience	NOUN
gp-205	97	9	will	will	AUX
gp-205	97	10	be	be	AUX
gp-205	97	11	much	much	ADV
gp-205	97	12	better	well	ADJ
gp-205	97	13	at	at	ADP
gp-205	97	14	conducting	conduct	VERB
gp-205	97	15	audits	audits	NOUN
gp-205	97	16	;	;	PUNCT
gp-205	98	1	7	7	X
gp-205	98	2	.	.	X
gp-205	98	3	the	the	DET
gp-205	98	4	audit	audit	NOUN
gp-205	98	5	experience	experience	NOUN
gp-205	98	6	of	of	ADP
gp-205	98	7	large	large	ADJ
gp-205	98	8	enterprise	enterprise	NOUN
gp-205	98	9	audits	audits	NOUN
gp-205	98	10	will	will	AUX
gp-205	98	11	be	be	AUX
gp-205	98	12	better	well	ADJ
gp-205	98	13	;	;	PUNCT
gp-205	98	14	8	8	NUM
gp-205	98	15	.	.	PUNCT
gp-205	99	1	the	the	DET
gp-205	99	2	experience	experience	NOUN
gp-205	99	3	of	of	ADP
gp-205	99	4	doing	do	VERB
gp-205	99	5	a	a	DET
gp-205	99	6	lot	lot	NOUN
gp-205	99	7	of	of	ADP
gp-205	99	8	audits	audits	NOUN
gp-205	99	9	would	would	AUX
gp-205	99	10	be	be	AUX
gp-205	99	11	much	much	ADV
gp-205	99	12	better	well	ADJ
gp-205	99	13	;	;	PUNCT
gp-205	99	14	9	9	X
gp-205	99	15	.	.	X
gp-205	99	16	conducting	conduct	VERB
gp-205	99	17	a	a	DET
gp-205	99	18	company	company	NOUN
gp-205	99	19	audit	audit	NOUN
gp-205	99	20	going	go	VERB
gp-205	99	21	public	public	ADJ
gp-205	99	22	audit	audit	NOUN
gp-205	99	23	will	will	AUX
gp-205	99	24	be	be	AUX
gp-205	99	25	better	well	ADJ
gp-205	99	26	;	;	PUNCT
gp-205	99	27	10	10	NUM
gp-205	99	28	.	.	X
gp-205	100	1	conducting	conduct	VERB
gp-205	100	2	many	many	ADJ
gp-205	100	3	audits	audit	NOUN
gp-205	100	4	of	of	ADP
gp-205	100	5	private	private	ADJ
gp-205	100	6	companies	company	NOUN
gp-205	100	7	does	do	AUX
gp-205	100	8	not	not	PART
gp-205	100	9	yet	yet	ADV
gp-205	100	10	have	have	VERB
gp-205	100	11	the	the	DET
gp-205	100	12	questionnaire	questionnaire	NOUN
gp-205	100	13	interval	interval	NOUN
gp-205	100	14	american	american	PROPN
gp-205	100	15	journal	journal	PROPN
gp-205	100	16	of	of	ADP
gp-205	100	17	economic	economic	ADJ
gp-205	100	18	and	and	CCONJ
gp-205	100	19	management	management	NOUN
gp-205	100	20	business	business	NOUN
gp-205	100	21	vol	vol	NOUN
gp-205	100	22	.	.	PROPN
gp-205	101	1	4	4	NUM
gp-205	101	2	no	no	NOUN
gp-205	101	3	.	.	NOUN
gp-205	101	4	5	5	NUM
gp-205	101	5	may	may	AUX
gp-205	101	6	2025	2025	NUM
gp-205	101	7	599	599	NUM
gp-205	101	8	ability	ability	NOUN
gp-205	101	9	to	to	PART
gp-205	101	10	audit	audit	VERB
gp-205	101	11	companies	company	NOUN
gp-205	101	12	that	that	PRON
gp-205	101	13	go	go	VERB
gp-205	101	14	public	public	ADJ
gp-205	101	15	;	;	PUNCT
gp-205	101	16	and	and	CCONJ
gp-205	101	17	11	11	NUM
gp-205	101	18	.	.	PUNCT
gp-205	102	1	doing	do	VERB
gp-205	102	2	a	a	DET
gp-205	102	3	lot	lot	NOUN
gp-205	102	4	of	of	ADP
gp-205	102	5	audits	audit	NOUN
gp-205	102	6	and	and	CCONJ
gp-205	102	7	audits	audits	NOUN
gp-205	102	8	will	will	AUX
gp-205	102	9	be	be	AUX
gp-205	102	10	better	well	ADJ
gp-205	102	11	than	than	ADP
gp-205	102	12	ever	ever	ADV
gp-205	102	13	.	.	PUNCT
gp-205	103	1	independence	independence	NOUN
gp-205	103	2	(	(	PUNCT
gp-205	103	3	x2	x2	ADJ
gp-205	103	4	)	)	PUNCT
gp-205	103	5	auditors	auditor	NOUN
gp-205	103	6	must	must	AUX
gp-205	103	7	have	have	VERB
gp-205	103	8	a	a	DET
gp-205	103	9	neutral	neutral	ADJ
gp-205	103	10	attitude	attitude	NOUN
gp-205	103	11	and	and	CCONJ
gp-205	103	12	be	be	AUX
gp-205	103	13	free	free	ADJ
gp-205	103	14	from	from	ADP
gp-205	103	15	anyone	anyone	PRON
gp-205	103	16	's	's	PART
gp-205	103	17	interests	interest	NOUN
gp-205	103	18	and	and	CCONJ
gp-205	103	19	avoid	avoid	VERB
gp-205	103	20	conflicts	conflict	NOUN
gp-205	103	21	of	of	ADP
gp-205	103	22	interest	interest	NOUN
gp-205	103	23	in	in	ADP
gp-205	103	24	planning	planning	NOUN
gp-205	103	25	,	,	PUNCT
gp-205	103	26	carrying	carry	VERB
gp-205	103	27	out	out	ADP
gp-205	103	28	and	and	CCONJ
gp-205	103	29	reporting	report	VERB
gp-205	103	30	their	their	PRON
gp-205	103	31	audit	audit	NOUN
gp-205	103	32	work	work	NOUN
gp-205	103	33	(	(	PUNCT
gp-205	103	34	boyton	boyton	NOUN
gp-205	103	35	et	et	PROPN
gp-205	103	36	al	al	PROPN
gp-205	103	37	,	,	PUNCT
gp-205	103	38	2003	2003	NUM
gp-205	103	39	:	:	PUNCT
gp-205	103	40	66	66	NUM
gp-205	103	41	)	)	PUNCT
gp-205	103	42	.	.	PUNCT
gp-205	104	1	1	1	X
gp-205	104	2	.	.	X
gp-205	104	3	remain	remain	VERB
gp-205	104	4	independent	independent	ADJ
gp-205	104	5	in	in	ADP
gp-205	104	6	conducting	conduct	VERB
gp-205	104	7	audits	audits	NOUN
gp-205	104	8	of	of	ADP
gp-205	104	9	clients	client	NOUN
gp-205	104	10	;	;	PUNCT
gp-205	104	11	2	2	X
gp-205	104	12	.	.	X
gp-205	104	13	not	not	PART
gp-205	104	14	under	under	ADP
gp-205	104	15	pressure	pressure	NOUN
gp-205	104	16	to	to	PART
gp-205	104	17	provide	provide	VERB
gp-205	104	18	an	an	DET
gp-205	104	19	opinion	opinion	NOUN
gp-205	104	20	on	on	ADP
gp-205	104	21	financial	financial	ADJ
gp-205	104	22	statements	statement	NOUN
gp-205	104	23	;	;	PUNCT
gp-205	104	24	3	3	X
gp-205	104	25	.	.	PUNCT
gp-205	104	26	remain	remain	VERB
gp-205	104	27	independent	independent	ADJ
gp-205	104	28	despite	despite	SCONJ
gp-205	104	29	being	be	AUX
gp-205	104	30	intimidated	intimidate	VERB
gp-205	104	31	;	;	PUNCT
gp-205	104	32	4	4	X
gp-205	104	33	.	.	X
gp-205	104	34	not	not	PART
gp-205	104	35	providing	provide	VERB
gp-205	104	36	services	service	NOUN
gp-205	104	37	other	other	ADJ
gp-205	104	38	than	than	ADP
gp-205	104	39	audit	audit	NOUN
gp-205	104	40	services	service	NOUN
gp-205	104	41	;	;	PUNCT
gp-205	104	42	5	5	X
gp-205	104	43	.	.	X
gp-205	104	44	there	there	PRON
gp-205	104	45	were	be	VERB
gp-205	104	46	no	no	DET
gp-205	104	47	audit	audit	NOUN
gp-205	104	48	restrictions	restriction	NOUN
gp-205	104	49	;	;	PUNCT
gp-205	104	50	6	6	X
gp-205	104	51	.	.	X
gp-205	104	52	be	be	AUX
gp-205	104	53	careful	careful	ADJ
gp-205	104	54	in	in	ADP
gp-205	104	55	making	make	VERB
gp-205	104	56	decisions	decision	NOUN
gp-205	104	57	during	during	ADP
gp-205	104	58	audits	audits	NOUN
gp-205	104	59	;	;	PUNCT
gp-205	104	60	7	7	X
gp-205	104	61	.	.	X
gp-205	104	62	free	free	ADJ
gp-205	104	63	from	from	ADP
gp-205	104	64	the	the	DET
gp-205	104	65	obligations	obligation	NOUN
gp-205	104	66	of	of	ADP
gp-205	104	67	others	other	NOUN
gp-205	104	68	in	in	ADP
gp-205	104	69	the	the	DET
gp-205	104	70	facts	fact	NOUN
gp-205	104	71	of	of	ADP
gp-205	104	72	the	the	DET
gp-205	104	73	report	report	NOUN
gp-205	104	74	;	;	PUNCT
gp-205	104	75	8	8	X
gp-205	104	76	.	.	X
gp-205	104	77	free	free	ADJ
gp-205	104	78	from	from	ADP
gp-205	104	79	influence	influence	NOUN
gp-205	104	80	in	in	ADP
gp-205	104	81	audit	audit	NOUN
gp-205	104	82	considerations	consideration	NOUN
gp-205	104	83	on	on	ADP
gp-205	104	84	the	the	DET
gp-205	104	85	content	content	NOUN
gp-205	104	86	of	of	ADP
gp-205	104	87	the	the	DET
gp-205	104	88	report	report	NOUN
gp-205	104	89	;	;	PUNCT
gp-205	104	90	and	and	CCONJ
gp-205	104	91	9	9	X
gp-205	104	92	.	.	X
gp-205	104	93	free	free	ADJ
gp-205	104	94	from	from	ADP
gp-205	104	95	client	client	NOUN
gp-205	104	96	misrepresentations	misrepresentation	NOUN
gp-205	104	97	due	due	ADP
gp-205	104	98	to	to	ADP
gp-205	104	99	client	client	NOUN
gp-205	104	100	relationships	relationship	NOUN
gp-205	104	101	.	.	PUNCT
gp-205	105	1	questionnaire	questionnaire	NOUN
gp-205	105	2	interval	interval	NOUN
gp-205	105	3	professional	professional	ADJ
gp-205	105	4	skepticism	skepticism	NOUN
gp-205	105	5	(	(	PUNCT
gp-205	105	6	x3	x3	ADJ
gp-205	105	7	)	)	PUNCT
gp-205	105	8	a	a	DET
gp-205	105	9	mindset	mindset	NOUN
gp-205	105	10	that	that	PRON
gp-205	105	11	consistently	consistently	ADV
gp-205	105	12	involves	involve	VERB
gp-205	105	13	critical	critical	ADJ
gp-205	105	14	thinking	thinking	NOUN
gp-205	105	15	to	to	PART
gp-205	105	16	carefully	carefully	ADV
gp-205	105	17	question	question	VERB
gp-205	105	18	and	and	CCONJ
gp-205	105	19	assess	assess	VERB
gp-205	105	20	the	the	DET
gp-205	105	21	validity	validity	NOUN
gp-205	105	22	of	of	ADP
gp-205	105	23	audit	audit	NOUN
gp-205	105	24	evidence	evidence	NOUN
gp-205	105	25	in	in	ADP
gp-205	105	26	a	a	DET
gp-205	105	27	constructive	constructive	ADJ
gp-205	105	28	manner	manner	NOUN
gp-205	105	29	(	(	PUNCT
gp-205	105	30	tuanakotta	tuanakotta	NOUN
gp-205	105	31	,	,	PUNCT
gp-205	105	32	2010	2010	NUM
gp-205	105	33	:	:	PUNCT
gp-205	105	34	21	21	NUM
gp-205	105	35	)	)	PUNCT
gp-205	105	36	.	.	PUNCT
gp-205	106	1	1	1	X
gp-205	106	2	.	.	X
gp-205	106	3	collecting	collect	VERB
gp-205	106	4	and	and	CCONJ
gp-205	106	5	assessing	assess	VERB
gp-205	106	6	evidence	evidence	NOUN
gp-205	106	7	;	;	PUNCT
gp-205	106	8	2	2	X
gp-205	106	9	.	.	X
gp-205	106	10	questioning	question	VERB
gp-205	106	11	and	and	CCONJ
gp-205	106	12	critically	critically	ADV
gp-205	106	13	evaluating	evaluate	VERB
gp-205	106	14	evidence	evidence	NOUN
gp-205	106	15	;	;	PUNCT
gp-205	106	16	3	3	X
gp-205	106	17	.	.	X
gp-205	106	18	collect	collect	VERB
gp-205	106	19	and	and	CCONJ
gp-205	106	20	assess	assess	VERB
gp-205	106	21	evidence	evidence	NOUN
gp-205	106	22	objectively	objectively	ADV
gp-205	106	23	;	;	PUNCT
gp-205	106	24	4	4	X
gp-205	106	25	.	.	X
gp-205	106	26	not	not	PART
gp-205	106	27	considering	consider	VERB
gp-205	106	28	management	management	NOUN
gp-205	106	29	dishonest	dishonest	ADJ
gp-205	106	30	but	but	CCONJ
gp-205	106	31	still	still	ADV
gp-205	106	32	questioning	question	VERB
gp-205	106	33	the	the	DET
gp-205	106	34	honesty	honesty	NOUN
gp-205	106	35	of	of	ADP
gp-205	106	36	management	management	NOUN
gp-205	106	37	;	;	PUNCT
gp-205	106	38	and	and	CCONJ
gp-205	106	39	5	5	X
gp-205	106	40	.	.	PUNCT
gp-205	106	41	not	not	PART
gp-205	106	42	satisfied	satisfied	ADJ
gp-205	106	43	with	with	ADP
gp-205	106	44	the	the	DET
gp-205	106	45	evidence	evidence	NOUN
gp-205	106	46	is	be	AUX
gp-205	106	47	less	less	ADV
gp-205	106	48	persuasive	persuasive	ADJ
gp-205	106	49	because	because	SCONJ
gp-205	106	50	management	management	NOUN
gp-205	106	51	is	be	AUX
gp-205	106	52	considered	consider	VERB
gp-205	106	53	honest	honest	ADJ
gp-205	106	54	.	.	PUNCT
gp-205	107	1	questionnaire	questionnaire	NOUN
gp-205	107	2	interval	interval	NOUN
gp-205	107	3	fee	fee	NOUN
gp-205	107	4	audit	audit	NOUN
gp-205	107	5	(	(	PUNCT
gp-205	107	6	x4	x4	PROPN
gp-205	107	7	)	)	PUNCT
gp-205	107	8	services	service	NOUN
gp-205	107	9	provided	provide	VERB
gp-205	107	10	by	by	ADP
gp-205	107	11	public	public	ADJ
gp-205	107	12	accountants	accountant	NOUN
gp-205	107	13	based	base	VERB
gp-205	107	14	1	1	NUM
gp-205	107	15	.	.	PUNCT
gp-205	107	16	receive	receive	VERB
gp-205	107	17	benefits	benefit	NOUN
gp-205	107	18	from	from	ADP
gp-205	107	19	professionals	professional	NOUN
gp-205	107	20	in	in	ADP
gp-205	107	21	addition	addition	NOUN
gp-205	107	22	questionnaire	questionnaire	NOUN
gp-205	107	23	interval	interval	NOUN
gp-205	107	24	khairul	khairul	PROPN
gp-205	107	25	amri	amri	PROPN
gp-205	107	26	hasibuan	hasibuan	PROPN
gp-205	107	27	"	"	PUNCT
gp-205	107	28	,	,	PUNCT
gp-205	107	29	f.x	f.x	PROPN
gp-205	107	30	.	.	PROPN
gp-205	107	31	kurniawan	kurniawan	PROPN
gp-205	107	32	tjakrawala	tjakrawala	VERB
gp-205	107	33	600	600	NUM
gp-205	107	34	on	on	ADP
gp-205	107	35	the	the	DET
gp-205	107	36	level	level	NOUN
gp-205	107	37	of	of	ADP
gp-205	107	38	experience	experience	NOUN
gp-205	107	39	and	and	CCONJ
gp-205	107	40	regulations	regulation	NOUN
gp-205	107	41	set	set	VERB
gp-205	107	42	by	by	ADP
gp-205	107	43	the	the	DET
gp-205	107	44	association	association	NOUN
gp-205	107	45	.	.	PUNCT
gp-205	108	1	(	(	PUNCT
gp-205	108	2	agoes	agoe	NOUN
gp-205	108	3	,	,	PUNCT
gp-205	108	4	2017	2017	NUM
gp-205	108	5	)	)	PUNCT
gp-205	108	6	to	to	ADP
gp-205	108	7	the	the	DET
gp-205	108	8	fees	fee	NOUN
gp-205	108	9	specified	specify	VERB
gp-205	108	10	in	in	ADP
gp-205	108	11	the	the	DET
gp-205	108	12	audit	audit	NOUN
gp-205	108	13	contract	contract	NOUN
gp-205	108	14	;	;	PUNCT
gp-205	108	15	2	2	X
gp-205	108	16	.	.	X
gp-205	108	17	setting	set	VERB
gp-205	108	18	fees	fee	NOUN
gp-205	108	19	based	base	VERB
gp-205	108	20	on	on	ADP
gp-205	108	21	what	what	PRON
gp-205	108	22	the	the	DET
gp-205	108	23	client	client	NOUN
gp-205	108	24	will	will	AUX
gp-205	108	25	or	or	CCONJ
gp-205	108	26	has	have	AUX
gp-205	108	27	received	receive	VERB
gp-205	108	28	;	;	PUNCT
gp-205	108	29	3	3	X
gp-205	108	30	.	.	PUNCT
gp-205	109	1	fees	fee	NOUN
gp-205	109	2	received	receive	VERB
gp-205	109	3	from	from	ADP
gp-205	109	4	clients	client	NOUN
gp-205	109	5	are	be	AUX
gp-205	109	6	mostly	mostly	ADV
gp-205	109	7	from	from	ADP
gp-205	109	8	kap	kap	PROPN
gp-205	109	9	revenue	revenue	NOUN
gp-205	109	10	;	;	PUNCT
gp-205	110	1	4	4	X
gp-205	110	2	.	.	X
gp-205	110	3	fees	fee	NOUN
gp-205	110	4	determined	determine	VERB
gp-205	110	5	by	by	ADP
gp-205	110	6	the	the	DET
gp-205	110	7	client	client	NOUN
gp-205	110	8	with	with	ADP
gp-205	110	9	a	a	DET
gp-205	110	10	high	high	ADJ
gp-205	110	11	amount	amount	NOUN
gp-205	110	12	;	;	PUNCT
gp-205	110	13	and	and	CCONJ
gp-205	110	14	5	5	X
gp-205	110	15	.	.	PUNCT
gp-205	111	1	fees	fee	NOUN
gp-205	111	2	are	be	AUX
gp-205	111	3	given	give	VERB
gp-205	111	4	based	base	VERB
gp-205	111	5	on	on	ADP
gp-205	111	6	the	the	DET
gp-205	111	7	rules	rule	NOUN
gp-205	111	8	of	of	ADP
gp-205	111	9	the	the	DET
gp-205	111	10	association	association	NOUN
gp-205	111	11	's	's	PART
gp-205	111	12	management	management	NOUN
gp-205	111	13	.	.	PUNCT
gp-205	112	1	cloud	cloud	NOUN
gp-205	112	2	computing	computing	PROPN
gp-205	112	3	(	(	PUNCT
gp-205	112	4	z	z	NOUN
gp-205	112	5	)	)	PUNCT
gp-205	112	6	cloud	cloud	NOUN
gp-205	112	7	computing	computing	NOUN
gp-205	112	8	is	be	AUX
gp-205	112	9	part	part	NOUN
gp-205	112	10	of	of	ADP
gp-205	112	11	artificial	artificial	ADJ
gp-205	112	12	intelligence	intelligence	NOUN
gp-205	112	13	,	,	PUNCT
gp-205	112	14	where	where	SCONJ
gp-205	112	15	this	this	PRON
gp-205	112	16	is	be	AUX
gp-205	112	17	a	a	DET
gp-205	112	18	development	development	NOUN
gp-205	112	19	of	of	ADP
gp-205	112	20	the	the	DET
gp-205	112	21	world	world	NOUN
gp-205	112	22	of	of	ADP
gp-205	112	23	information	information	NOUN
gp-205	112	24	technology	technology	NOUN
gp-205	112	25	narayani	narayani	ADJ
gp-205	112	26	dan	dan	PROPN
gp-205	112	27	mahadewi	mahadewi	PROPN
gp-205	112	28	(	(	PUNCT
gp-205	112	29	2023	2023	NUM
gp-205	112	30	)	)	PUNCT
gp-205	112	31	.	.	PUNCT
gp-205	113	1	1	1	X
gp-205	113	2	.	.	X
gp-205	113	3	cloud	cloud	NOUN
gp-205	113	4	computing	computing	NOUN
gp-205	113	5	technology	technology	NOUN
gp-205	113	6	makes	make	VERB
gp-205	113	7	it	it	PRON
gp-205	113	8	easier	easy	ADJ
gp-205	113	9	to	to	PART
gp-205	113	10	obtain	obtain	VERB
gp-205	113	11	information	information	NOUN
gp-205	113	12	about	about	ADP
gp-205	113	13	all	all	DET
gp-205	113	14	transactions	transaction	NOUN
gp-205	113	15	in	in	ADP
gp-205	113	16	the	the	DET
gp-205	113	17	client	client	NOUN
gp-205	113	18	company	company	NOUN
gp-205	113	19	;	;	PUNCT
gp-205	113	20	2	2	X
gp-205	113	21	.	.	X
gp-205	113	22	cloud	cloud	NOUN
gp-205	113	23	computing	computing	NOUN
gp-205	113	24	technology	technology	NOUN
gp-205	113	25	helps	help	VERB
gp-205	113	26	improve	improve	VERB
gp-205	113	27	the	the	DET
gp-205	113	28	quality	quality	NOUN
gp-205	113	29	of	of	ADP
gp-205	113	30	audit	audit	NOUN
gp-205	113	31	work	work	NOUN
gp-205	113	32	carried	carry	VERB
gp-205	113	33	out	out	ADP
gp-205	113	34	;	;	PUNCT
gp-205	113	35	3	3	X
gp-205	113	36	.	.	X
gp-205	113	37	cloud	cloud	NOUN
gp-205	113	38	computing	computing	NOUN
gp-205	113	39	technology	technology	NOUN
gp-205	113	40	makes	make	VERB
gp-205	113	41	it	it	PRON
gp-205	113	42	easier	easy	ADJ
gp-205	113	43	to	to	PART
gp-205	113	44	supervise	supervise	VERB
gp-205	113	45	audit	audit	NOUN
gp-205	113	46	work	work	NOUN
gp-205	113	47	better	well	ADV
gp-205	113	48	;	;	PUNCT
gp-205	113	49	4	4	X
gp-205	113	50	.	.	X
gp-205	113	51	cloud	cloud	NOUN
gp-205	113	52	computing	computing	NOUN
gp-205	113	53	technology	technology	NOUN
gp-205	113	54	makes	make	VERB
gp-205	113	55	audit	audit	NOUN
gp-205	113	56	work	work	VERB
gp-205	113	57	more	more	ADV
gp-205	113	58	productive	productive	ADJ
gp-205	113	59	;	;	PUNCT
gp-205	113	60	and	and	CCONJ
gp-205	113	61	5	5	X
gp-205	113	62	.	.	X
gp-205	113	63	cloud	cloud	NOUN
gp-205	113	64	computing	computing	NOUN
gp-205	113	65	technology	technology	NOUN
gp-205	113	66	helps	help	VERB
gp-205	113	67	speed	speed	VERB
gp-205	113	68	up	up	ADP
gp-205	113	69	the	the	DET
gp-205	113	70	audit	audit	NOUN
gp-205	113	71	process	process	NOUN
gp-205	113	72	.	.	PUNCT
gp-205	114	1	questionnaire	questionnaire	NOUN
gp-205	114	2	interval	interval	NOUN
gp-205	114	3	result	result	NOUN
gp-205	114	4	and	and	CCONJ
gp-205	114	5	discussion	discussion	NOUN
gp-205	114	6	based	base	VERB
gp-205	114	7	on	on	ADP
gp-205	114	8	the	the	DET
gp-205	114	9	gathered	gather	VERB
gp-205	114	10	research	research	NOUN
gp-205	114	11	data	datum	NOUN
gp-205	114	12	,	,	PUNCT
gp-205	114	13	respondent	respondent	NOUN
gp-205	114	14	characteristics	characteristic	NOUN
gp-205	114	15	were	be	AUX
gp-205	114	16	categorized	categorize	VERB
gp-205	114	17	based	base	VERB
gp-205	114	18	on	on	ADP
gp-205	114	19	:	:	PUNCT
gp-205	114	20	1	1	NUM
gp-205	114	21	)	)	PUNCT
gp-205	114	22	gender	gender	NOUN
gp-205	114	23	,	,	PUNCT
gp-205	114	24	2	2	NUM
gp-205	114	25	)	)	PUNCT
gp-205	114	26	years	year	NOUN
gp-205	114	27	of	of	ADP
gp-205	114	28	service	service	NOUN
gp-205	114	29	,	,	PUNCT
gp-205	114	30	3	3	X
gp-205	114	31	)	)	PUNCT
gp-205	114	32	position	position	NOUN
gp-205	114	33	within	within	ADP
gp-205	114	34	the	the	DET
gp-205	114	35	public	public	ADJ
gp-205	114	36	accounting	accounting	NOUN
gp-205	114	37	firm	firm	NOUN
gp-205	114	38	(	(	PUNCT
gp-205	114	39	kap	kap	PROPN
gp-205	114	40	)	)	PUNCT
gp-205	114	41	,	,	PUNCT
gp-205	114	42	and	and	CCONJ
gp-205	114	43	4	4	X
gp-205	114	44	)	)	PUNCT
gp-205	114	45	frequency	frequency	NOUN
gp-205	114	46	of	of	ADP
gp-205	114	47	participation	participation	NOUN
gp-205	114	48	in	in	ADP
gp-205	114	49	continuing	continue	VERB
gp-205	114	50	professional	professional	ADJ
gp-205	114	51	education	education	NOUN
gp-205	114	52	(	(	PUNCT
gp-205	114	53	cpe	cpe	PROPN
gp-205	114	54	)	)	PUNCT
gp-205	114	55	.	.	PUNCT
gp-205	115	1	table	table	NOUN
gp-205	115	2	2	2	NUM
gp-205	115	3	.	.	PUNCT
gp-205	116	1	characteristics	characteristic	NOUN
gp-205	116	2	of	of	ADP
gp-205	116	3	respondents	respondent	NOUN
gp-205	116	4	variable	variable	ADJ
gp-205	116	5	characteristic	characteristic	ADJ
gp-205	116	6	total	total	ADJ
gp-205	116	7	percentage	percentage	NOUN
gp-205	116	8	gender	gender	NOUN
gp-205	116	9	man	man	NOUN
gp-205	116	10	woman	woman	NOUN
gp-205	116	11	89	89	NUM
gp-205	116	12	67	67	NUM
gp-205	116	13	57,14	57,14	NUM
gp-205	116	14	%	%	NOUN
gp-205	116	15	42,86	42,86	NUM
gp-205	116	16	%	%	NOUN
gp-205	116	17	working	work	VERB
gp-205	116	18	period	period	NOUN
gp-205	116	19	1	1	NUM
gp-205	116	20	–	–	SYM
gp-205	116	21	3	3	NUM
gp-205	116	22	years	year	NOUN
gp-205	116	23	3	3	NUM
gp-205	116	24	–	–	SYM
gp-205	116	25	5	5	NUM
gp-205	116	26	years	year	NOUN
gp-205	116	27	39	39	NUM
gp-205	116	28	45	45	NUM
gp-205	116	29	25,00	25,00	NUM
gp-205	116	30	%	%	NOUN
gp-205	116	31	28,57	28,57	NUM
gp-205	116	32	%	%	NOUN
gp-205	116	33	american	american	PROPN
gp-205	116	34	journal	journal	PROPN
gp-205	116	35	of	of	ADP
gp-205	116	36	economic	economic	ADJ
gp-205	116	37	and	and	CCONJ
gp-205	116	38	management	management	NOUN
gp-205	116	39	business	business	NOUN
gp-205	116	40	vol	vol	NOUN
gp-205	116	41	.	.	PROPN
gp-205	117	1	4	4	NUM
gp-205	117	2	no	no	NOUN
gp-205	117	3	.	.	NOUN
gp-205	117	4	5	5	NUM
gp-205	118	1	may	may	AUX
gp-205	118	2	2025	2025	NUM
gp-205	118	3	601	601	NUM
gp-205	118	4	5	5	NUM
gp-205	118	5	–	–	PUNCT
gp-205	118	6	8	8	NUM
gp-205	118	7	years	year	NOUN
gp-205	118	8	>	>	SYM
gp-205	118	9	8	8	NUM
gp-205	118	10	years	year	NOUN
gp-205	118	11	11	11	NUM
gp-205	118	12	61	61	NUM
gp-205	118	13	7,14	7,14	NUM
gp-205	118	14	%	%	NOUN
gp-205	118	15	39,29	39,29	NUM
gp-205	118	16	%	%	NOUN
gp-205	118	17	position	position	NOUN
gp-205	118	18	in	in	ADP
gp-205	118	19	kap	kap	PROPN
gp-205	118	20	junior	junior	PROPN
gp-205	118	21	auditor	auditor	PROPN
gp-205	118	22	senior	senior	ADJ
gp-205	118	23	auditor	auditor	NOUN
gp-205	118	24	supervisor	supervisor	NOUN
gp-205	118	25	manager	manager	NOUN
gp-205	118	26	partner	partner	NOUN
gp-205	118	27	45	45	NUM
gp-205	118	28	56	56	NUM
gp-205	118	29	17	17	NUM
gp-205	118	30	17	17	NUM
gp-205	118	31	22	22	NUM
gp-205	118	32	28,57	28,57	NUM
gp-205	118	33	%	%	NOUN
gp-205	118	34	35,71	35,71	NUM
gp-205	118	35	%	%	NOUN
gp-205	118	36	10,71	10,71	NUM
gp-205	118	37	%	%	NOUN
gp-205	118	38	10,71	10,71	NUM
gp-205	118	39	%	%	NOUN
gp-205	118	40	14,29	14,29	NUM
gp-205	118	41	%	%	NOUN
gp-205	118	42	frequency	frequency	NOUN
gp-205	118	43	of	of	ADP
gp-205	118	44	participating	participate	VERB
gp-205	118	45	in	in	ADP
gp-205	118	46	ppl	ppl	PROPN
gp-205	118	47	1	1	NUM
gp-205	118	48	–	–	SYM
gp-205	118	49	5	5	NUM
gp-205	118	50	times	time	NOUN
gp-205	118	51	/	/	SYM
gp-205	118	52	year	year	NOUN
gp-205	118	53	5	5	NUM
gp-205	118	54	–	–	SYM
gp-205	118	55	10	10	NUM
gp-205	118	56	times	time	NOUN
gp-205	118	57	/	/	SYM
gp-205	118	58	year	year	NOUN
gp-205	118	59	>	>	X
gp-205	118	60	10	10	NUM
gp-205	118	61	times	time	NOUN
gp-205	118	62	/	/	SYM
gp-205	118	63	year	year	NOUN
gp-205	118	64	111	111	NUM
gp-205	118	65	33	33	NUM
gp-205	118	66	11	11	NUM
gp-205	118	67	71,43	71,43	NUM
gp-205	118	68	%	%	NOUN
gp-205	118	69	21,43	21,43	NUM
gp-205	118	70	%	%	NOUN
gp-205	118	71	7,14	7,14	NUM
gp-205	118	72	%	%	NOUN
gp-205	118	73	source	source	NOUN
gp-205	118	74	:	:	PUNCT
gp-205	118	75	researcher	researcher	NOUN
gp-205	118	76	's	's	PART
gp-205	118	77	processed	process	VERB
gp-205	118	78	data	datum	NOUN
gp-205	118	79	(	(	PUNCT
gp-205	118	80	2025	2025	NUM
gp-205	118	81	)	)	PUNCT
gp-205	118	82	from	from	ADP
gp-205	118	83	the	the	DET
gp-205	118	84	table	table	NOUN
gp-205	118	85	above	above	ADV
gp-205	118	86	,	,	PUNCT
gp-205	118	87	the	the	DET
gp-205	118	88	respondent	respondent	NOUN
gp-205	118	89	demographics	demographic	NOUN
gp-205	118	90	consist	consist	VERB
gp-205	118	91	of	of	ADP
gp-205	118	92	156	156	NUM
gp-205	118	93	auditors	auditor	NOUN
gp-205	118	94	employed	employ	VERB
gp-205	118	95	at	at	ADP
gp-205	118	96	public	public	ADJ
gp-205	118	97	accounting	accounting	NOUN
gp-205	118	98	firms	firm	NOUN
gp-205	118	99	(	(	PUNCT
gp-205	118	100	kap	kap	PROPN
gp-205	118	101	)	)	PUNCT
gp-205	118	102	across	across	ADP
gp-205	118	103	indonesia	indonesia	PROPN
gp-205	118	104	.	.	PUNCT
gp-205	119	1	regarding	regard	VERB
gp-205	119	2	gender	gender	NOUN
gp-205	119	3	,	,	PUNCT
gp-205	119	4	89	89	NUM
gp-205	119	5	auditors	auditor	NOUN
gp-205	119	6	(	(	PUNCT
gp-205	119	7	57.14	57.14	NUM
gp-205	119	8	%	%	NOUN
gp-205	119	9	)	)	PUNCT
gp-205	119	10	are	be	AUX
gp-205	119	11	male	male	ADJ
gp-205	119	12	,	,	PUNCT
gp-205	119	13	while	while	SCONJ
gp-205	119	14	67	67	NUM
gp-205	119	15	auditors	auditor	NOUN
gp-205	119	16	(	(	PUNCT
gp-205	119	17	42.86	42.86	NUM
gp-205	119	18	%	%	NOUN
gp-205	119	19	)	)	PUNCT
gp-205	119	20	are	be	AUX
gp-205	119	21	female	female	ADJ
gp-205	119	22	.	.	PUNCT
gp-205	120	1	the	the	DET
gp-205	120	2	descriptive	descriptive	ADJ
gp-205	120	3	statistics	statistic	NOUN
gp-205	120	4	for	for	ADP
gp-205	120	5	the	the	DET
gp-205	120	6	research	research	NOUN
gp-205	120	7	variables	variable	NOUN
gp-205	120	8	,	,	PUNCT
gp-205	120	9	based	base	VERB
gp-205	120	10	on	on	ADP
gp-205	120	11	responses	response	NOUN
gp-205	120	12	obtained	obtain	VERB
gp-205	120	13	from	from	ADP
gp-205	120	14	the	the	DET
gp-205	120	15	completed	complete	VERB
gp-205	120	16	questionnaires	questionnaire	NOUN
gp-205	120	17	,	,	PUNCT
gp-205	120	18	are	be	AUX
gp-205	120	19	summarized	summarize	VERB
gp-205	120	20	in	in	ADP
gp-205	120	21	table	table	NOUN
gp-205	120	22	3	3	NUM
gp-205	120	23	below	below	ADV
gp-205	120	24	.	.	PUNCT
gp-205	121	1	table	table	NOUN
gp-205	121	2	3	3	NUM
gp-205	121	3	.	.	PUNCT
gp-205	121	4	descriptive	descriptive	ADJ
gp-205	121	5	statistics	statistic	NOUN
gp-205	121	6	n	n	PRON
gp-205	121	7	minimum	minimum	ADJ
gp-205	121	8	maximum	maximum	ADJ
gp-205	121	9	mean	mean	ADJ
gp-205	121	10	std	std	NOUN
gp-205	121	11	.	.	PUNCT
gp-205	121	12	deviation	deviation	NOUN
gp-205	121	13	competence	competence	NOUN
gp-205	121	14	independence	independence	NOUN
gp-205	121	15	professional	professional	ADJ
gp-205	121	16	skepticism	skepticism	NOUN
gp-205	121	17	fee	fee	NOUN
gp-205	121	18	audit	audit	NOUN
gp-205	121	19	audit	audit	NOUN
gp-205	121	20	quality	quality	NOUN
gp-205	121	21	cloud	cloud	NOUN
gp-205	121	22	computing	compute	VERB
gp-205	121	23	valid	valid	ADJ
gp-205	121	24	n	n	CCONJ
gp-205	121	25	(	(	PUNCT
gp-205	121	26	listwise	listwise	PROPN
gp-205	121	27	)	)	PUNCT
gp-205	121	28	156	156	NUM
gp-205	121	29	156	156	NUM
gp-205	121	30	156	156	NUM
gp-205	121	31	156	156	NUM
gp-205	121	32	156	156	NUM
gp-205	121	33	156	156	NUM
gp-205	121	34	156	156	NUM
gp-205	121	35	2,000	2,000	NUM
gp-205	121	36	2,000	2,000	NUM
gp-205	121	37	2,000	2,000	NUM
gp-205	121	38	2,000	2,000	NUM
gp-205	121	39	2,000	2,000	NUM
gp-205	121	40	2,000	2,000	NUM
gp-205	121	41	2,000	2,000	NUM
gp-205	121	42	5,000	5,000	NUM
gp-205	121	43	5,000	5,000	NUM
gp-205	121	44	5,000	5,000	NUM
gp-205	121	45	5,000	5,000	NUM
gp-205	121	46	5,000	5,000	NUM
gp-205	121	47	5,000	5,000	NUM
gp-205	121	48	5,000	5,000	NUM
gp-205	121	49	4,053	4,053	NUM
gp-205	121	50	4,041	4,041	NUM
gp-205	121	51	3,803	3,803	NUM
gp-205	121	52	3,832	3,832	NUM
gp-205	121	53	4,047	4,047	NUM
gp-205	121	54	4,053	4,053	NUM
gp-205	121	55	0,938	0,938	NUM
gp-205	121	56	0,940	0,940	NUM
gp-205	121	57	0,900	0,900	NUM
gp-205	121	58	0,901	0,901	NUM
gp-205	121	59	0,939	0,939	NUM
gp-205	121	60	0,936	0,936	NUM
gp-205	121	61	source	source	NOUN
gp-205	121	62	:	:	PUNCT
gp-205	121	63	researcher	researcher	NOUN
gp-205	121	64	's	's	PART
gp-205	121	65	processed	process	VERB
gp-205	121	66	data	datum	NOUN
gp-205	121	67	(	(	PUNCT
gp-205	121	68	2025	2025	NUM
gp-205	121	69	)	)	PUNCT
gp-205	121	70	the	the	DET
gp-205	121	71	data	datum	NOUN
gp-205	121	72	in	in	ADP
gp-205	121	73	the	the	DET
gp-205	121	74	table	table	NOUN
gp-205	121	75	above	above	ADV
gp-205	121	76	shows	show	VERB
gp-205	121	77	that	that	SCONJ
gp-205	121	78	the	the	DET
gp-205	121	79	competency	competency	NOUN
gp-205	121	80	variable	variable	NOUN
gp-205	121	81	has	have	VERB
gp-205	121	82	a	a	DET
gp-205	121	83	minimum	minimum	ADJ
gp-205	121	84	value	value	NOUN
gp-205	121	85	of	of	ADP
gp-205	121	86	2	2	NUM
gp-205	121	87	,	,	PUNCT
gp-205	121	88	a	a	DET
gp-205	121	89	maximum	maximum	ADJ
gp-205	121	90	value	value	NOUN
gp-205	121	91	of	of	ADP
gp-205	121	92	5	5	NUM
gp-205	121	93	,	,	PUNCT
gp-205	121	94	and	and	CCONJ
gp-205	121	95	an	an	DET
gp-205	121	96	average	average	ADJ
gp-205	121	97	(	(	PUNCT
gp-205	121	98	mean	mean	NOUN
gp-205	121	99	)	)	PUNCT
gp-205	121	100	of	of	ADP
gp-205	121	101	4.053	4.053	NUM
gp-205	121	102	,	,	PUNCT
gp-205	121	103	indicating	indicate	VERB
gp-205	121	104	general	general	ADJ
gp-205	121	105	agreement	agreement	NOUN
gp-205	121	106	among	among	ADP
gp-205	121	107	the	the	DET
gp-205	121	108	responses	response	NOUN
gp-205	121	109	.	.	PUNCT
gp-205	122	1	the	the	DET
gp-205	122	2	standard	standard	ADJ
gp-205	122	3	deviation	deviation	NOUN
gp-205	122	4	of	of	ADP
gp-205	122	5	0.938	0.938	NUM
gp-205	122	6	reflects	reflect	VERB
gp-205	122	7	the	the	DET
gp-205	122	8	level	level	NOUN
gp-205	122	9	of	of	ADP
gp-205	122	10	variation	variation	NOUN
gp-205	122	11	in	in	ADP
gp-205	122	12	the	the	DET
gp-205	122	13	responses	response	NOUN
gp-205	122	14	.	.	PUNCT
gp-205	123	1	for	for	ADP
gp-205	123	2	the	the	DET
gp-205	123	3	independence	independence	NOUN
gp-205	123	4	variable	variable	NOUN
gp-205	123	5	,	,	PUNCT
gp-205	123	6	the	the	DET
gp-205	123	7	minimum	minimum	ADJ
gp-205	123	8	value	value	NOUN
gp-205	123	9	is	be	AUX
gp-205	123	10	2	2	NUM
gp-205	123	11	,	,	PUNCT
gp-205	123	12	the	the	DET
gp-205	123	13	maximum	maximum	NOUN
gp-205	123	14	is	be	AUX
gp-205	123	15	5	5	NUM
gp-205	123	16	,	,	PUNCT
gp-205	123	17	and	and	CCONJ
gp-205	123	18	the	the	DET
gp-205	123	19	mean	mean	NOUN
gp-205	123	20	is	be	AUX
gp-205	123	21	4.041	4.041	NUM
gp-205	123	22	,	,	PUNCT
gp-205	123	23	also	also	ADV
gp-205	123	24	indicating	indicate	VERB
gp-205	123	25	agreement	agreement	NOUN
gp-205	123	26	,	,	PUNCT
gp-205	123	27	with	with	ADP
gp-205	123	28	a	a	DET
gp-205	123	29	standard	standard	ADJ
gp-205	123	30	deviation	deviation	NOUN
gp-205	123	31	of	of	ADP
gp-205	123	32	0.940	0.940	NUM
gp-205	123	33	.	.	PUNCT
gp-205	124	1	the	the	DET
gp-205	124	2	professional	professional	ADJ
gp-205	124	3	skepticism	skepticism	NOUN
gp-205	124	4	variable	variable	NOUN
gp-205	124	5	reveals	reveal	VERB
gp-205	124	6	a	a	DET
gp-205	124	7	minimum	minimum	ADJ
gp-205	124	8	score	score	NOUN
gp-205	124	9	of	of	ADP
gp-205	124	10	2	2	NUM
gp-205	124	11	,	,	PUNCT
gp-205	124	12	a	a	DET
gp-205	124	13	maximum	maximum	NOUN
gp-205	124	14	of	of	ADP
gp-205	124	15	5	5	NUM
gp-205	124	16	,	,	PUNCT
gp-205	124	17	and	and	CCONJ
gp-205	124	18	a	a	DET
gp-205	124	19	mean	mean	NOUN
gp-205	124	20	of	of	ADP
gp-205	124	21	3.803	3.803	NUM
gp-205	124	22	,	,	PUNCT
gp-205	124	23	suggesting	suggest	VERB
gp-205	124	24	a	a	DET
gp-205	124	25	neutral	neutral	ADJ
gp-205	124	26	stance	stance	NOUN
gp-205	124	27	among	among	ADP
gp-205	124	28	respondents	respondent	NOUN
gp-205	124	29	,	,	PUNCT
gp-205	124	30	with	with	ADP
gp-205	124	31	a	a	DET
gp-205	124	32	standard	standard	ADJ
gp-205	124	33	deviation	deviation	NOUN
gp-205	124	34	of	of	ADP
gp-205	124	35	0.900	0.900	NUM
gp-205	124	36	.	.	PUNCT
gp-205	125	1	the	the	DET
gp-205	125	2	audit	audit	NOUN
gp-205	125	3	fee	fee	NOUN
gp-205	125	4	variable	variable	NOUN
gp-205	125	5	has	have	VERB
gp-205	125	6	a	a	DET
gp-205	125	7	minimum	minimum	ADJ
gp-205	125	8	score	score	NOUN
gp-205	125	9	of	of	ADP
gp-205	125	10	2	2	NUM
gp-205	125	11	,	,	PUNCT
gp-205	125	12	a	a	DET
gp-205	125	13	maximum	maximum	NOUN
gp-205	125	14	of	of	ADP
gp-205	125	15	5	5	NUM
gp-205	125	16	,	,	PUNCT
gp-205	125	17	and	and	CCONJ
gp-205	125	18	a	a	DET
gp-205	125	19	mean	mean	NOUN
gp-205	125	20	of	of	ADP
gp-205	125	21	3.832	3.832	NUM
gp-205	125	22	,	,	PUNCT
gp-205	125	23	signifying	signify	VERB
gp-205	125	24	agreement	agreement	NOUN
gp-205	125	25	on	on	ADP
gp-205	125	26	the	the	DET
gp-205	125	27	response	response	NOUN
gp-205	125	28	scale	scale	NOUN
gp-205	125	29	,	,	PUNCT
gp-205	125	30	with	with	ADP
gp-205	125	31	a	a	DET
gp-205	125	32	standard	standard	ADJ
gp-205	125	33	deviation	deviation	NOUN
gp-205	125	34	of	of	ADP
gp-205	125	35	0.901	0.901	NUM
gp-205	125	36	.	.	PUNCT
gp-205	126	1	for	for	ADP
gp-205	126	2	the	the	DET
gp-205	126	3	audit	audit	NOUN
gp-205	126	4	quality	quality	NOUN
gp-205	126	5	variable	variable	NOUN
gp-205	126	6	,	,	PUNCT
gp-205	126	7	the	the	DET
gp-205	126	8	minimum	minimum	ADJ
gp-205	126	9	value	value	NOUN
gp-205	126	10	recorded	record	VERB
gp-205	126	11	is	be	AUX
gp-205	126	12	2	2	NUM
gp-205	126	13	,	,	PUNCT
gp-205	126	14	the	the	DET
gp-205	126	15	maximum	maximum	NOUN
gp-205	126	16	is	be	AUX
gp-205	126	17	5	5	NUM
gp-205	126	18	,	,	PUNCT
gp-205	126	19	and	and	CCONJ
gp-205	126	20	the	the	DET
gp-205	126	21	mean	mean	NOUN
gp-205	126	22	is	be	AUX
gp-205	126	23	4.047	4.047	NUM
gp-205	126	24	,	,	PUNCT
gp-205	126	25	indicating	indicate	VERB
gp-205	126	26	agreement	agreement	NOUN
gp-205	126	27	among	among	ADP
gp-205	126	28	the	the	DET
gp-205	126	29	responses	response	NOUN
gp-205	126	30	,	,	PUNCT
gp-205	126	31	with	with	ADP
gp-205	126	32	a	a	DET
gp-205	126	33	standard	standard	ADJ
gp-205	126	34	deviation	deviation	NOUN
gp-205	126	35	of	of	ADP
gp-205	126	36	0.939	0.939	NUM
gp-205	126	37	.	.	PUNCT
gp-205	127	1	lastly	lastly	ADV
gp-205	127	2	,	,	PUNCT
gp-205	127	3	the	the	DET
gp-205	127	4	cloud	cloud	NOUN
gp-205	127	5	computing	compute	VERB
gp-205	127	6	variable	variable	NOUN
gp-205	127	7	has	have	VERB
gp-205	127	8	a	a	DET
gp-205	127	9	minimum	minimum	ADJ
gp-205	127	10	score	score	NOUN
gp-205	127	11	of	of	ADP
gp-205	127	12	2	2	NUM
gp-205	127	13	,	,	PUNCT
gp-205	127	14	a	a	DET
gp-205	127	15	maximum	maximum	ADJ
gp-205	127	16	score	score	NOUN
gp-205	127	17	of	of	ADP
gp-205	127	18	5	5	NUM
gp-205	127	19	,	,	PUNCT
gp-205	127	20	and	and	CCONJ
gp-205	127	21	a	a	DET
gp-205	127	22	mean	mean	NOUN
gp-205	127	23	of	of	ADP
gp-205	127	24	4.053	4.053	NUM
gp-205	127	25	,	,	PUNCT
gp-205	127	26	reflecting	reflect	VERB
gp-205	127	27	agreement	agreement	NOUN
gp-205	127	28	,	,	PUNCT
gp-205	127	29	with	with	ADP
gp-205	127	30	a	a	DET
gp-205	127	31	standard	standard	ADJ
gp-205	127	32	deviation	deviation	NOUN
gp-205	127	33	of	of	ADP
gp-205	127	34	0.936	0.936	NUM
gp-205	127	35	.	.	PUNCT
gp-205	128	1	the	the	DET
gp-205	128	2	research	research	NOUN
gp-205	128	3	data	datum	NOUN
gp-205	128	4	was	be	AUX
gp-205	128	5	analyzed	analyze	VERB
gp-205	128	6	using	use	VERB
gp-205	128	7	the	the	DET
gp-205	128	8	smartpls	smartpls	NOUN
gp-205	128	9	3.0	3.0	NUM
gp-205	128	10	software	software	NOUN
gp-205	128	11	,	,	PUNCT
gp-205	128	12	as	as	SCONJ
gp-205	128	13	depicted	depict	VERB
gp-205	128	14	in	in	ADP
gp-205	128	15	the	the	DET
gp-205	128	16	diagram	diagram	NOUN
gp-205	128	17	below	below	ADV
gp-205	128	18	:	:	PUNCT
gp-205	128	19	khairul	khairul	PROPN
gp-205	128	20	amri	amri	PROPN
gp-205	128	21	hasibuan	hasibuan	PROPN
gp-205	128	22	"	"	PUNCT
gp-205	128	23	,	,	PUNCT
gp-205	128	24	f.x	f.x	PROPN
gp-205	128	25	.	.	PROPN
gp-205	128	26	kurniawan	kurniawan	PROPN
gp-205	128	27	tjakrawala	tjakrawala	VERB
gp-205	128	28	602	602	NUM
gp-205	128	29	figure	figure	NOUN
gp-205	128	30	1	1	NUM
gp-205	128	31	.	.	PUNCT
gp-205	128	32	path	path	NOUN
gp-205	128	33	diagram	diagram	PROPN
gp-205	128	34	with	with	ADP
gp-205	128	35	loading	loading	NOUN
gp-205	128	36	factor	factor	NOUN
gp-205	128	37	value	value	VERB
gp-205	128	38	the	the	DET
gp-205	128	39	initial	initial	ADJ
gp-205	128	40	data	datum	NOUN
gp-205	128	41	processing	processing	NOUN
gp-205	128	42	results	result	NOUN
gp-205	128	43	are	be	AUX
gp-205	128	44	presented	present	VERB
gp-205	128	45	below	below	ADV
gp-205	128	46	,	,	PUNCT
gp-205	128	47	encompassing	encompass	VERB
gp-205	128	48	six	six	NUM
gp-205	128	49	variables	variable	NOUN
gp-205	128	50	and	and	CCONJ
gp-205	128	51	a	a	DET
gp-205	128	52	total	total	NOUN
gp-205	128	53	of	of	ADP
gp-205	128	54	42	42	NUM
gp-205	128	55	statements	statement	NOUN
gp-205	128	56	.	.	PUNCT
gp-205	129	1	table	table	NOUN
gp-205	129	2	4	4	NUM
gp-205	129	3	.	.	PUNCT
gp-205	130	1	convergent	convergent	NOUN
gp-205	130	2	validity	validity	NOUN
gp-205	130	3	test	test	NOUN
gp-205	130	4	results	result	VERB
gp-205	130	5	variable	variable	ADJ
gp-205	130	6	item	item	NOUN
gp-205	130	7	outer	outer	ADJ
gp-205	130	8	loading	loading	NOUN
gp-205	130	9	value	value	NOUN
gp-205	130	10	outer	outer	ADJ
gp-205	130	11	loading	loading	NOUN
gp-205	130	12	value	value	NOUN
gp-205	130	13	limitation	limitation	NOUN
gp-205	130	14	results	result	VERB
gp-205	130	15	competence	competence	NOUN
gp-205	130	16	(	(	PUNCT
gp-205	130	17	x1	x1	PROPN
gp-205	130	18	)	)	PUNCT
gp-205	130	19	item1	item1	PROPN
gp-205	130	20	0.8914	0.8914	NUM
gp-205	130	21	0,6	0,6	NUM
gp-205	130	22	valid	valid	ADJ
gp-205	130	23	item2	item2	PROPN
gp-205	130	24	0.9027	0.9027	NUM
gp-205	130	25	0,6	0,6	NUM
gp-205	130	26	valid	valid	ADJ
gp-205	130	27	item3	item3	PROPN
gp-205	130	28	0.9288	0.9288	NUM
gp-205	130	29	0,6	0,6	NUM
gp-205	130	30	valid	valid	ADJ
gp-205	130	31	item4	item4	NOUN
gp-205	130	32	0.8999	0.8999	NUM
gp-205	130	33	0,6	0,6	NUM
gp-205	130	34	valid	valid	ADJ
gp-205	130	35	item5	item5	NOUN
gp-205	130	36	0.9031	0.9031	NUM
gp-205	130	37	0,6	0,6	NUM
gp-205	130	38	valid	valid	ADJ
gp-205	130	39	item6	item6	NOUN
gp-205	130	40	0.8730	0.8730	NUM
gp-205	130	41	0,6	0,6	NUM
gp-205	130	42	valid	valid	ADJ
gp-205	130	43	item7	item7	NOUN
gp-205	130	44	0.8968	0.8968	NUM
gp-205	130	45	0,6	0,6	NUM
gp-205	130	46	valid	valid	ADJ
gp-205	130	47	item8	item8	NOUN
gp-205	130	48	0.9087	0.9087	NUM
gp-205	130	49	0,6	0,6	NUM
gp-205	130	50	valid	valid	ADJ
gp-205	130	51	item9	item9	NOUN
gp-205	130	52	0.9111	0.9111	NUM
gp-205	130	53	0,6	0,6	NUM
gp-205	130	54	valid	valid	ADJ
gp-205	130	55	item10	item10	NOUN
gp-205	130	56	0.9095	0.9095	NUM
gp-205	130	57	0,6	0,6	NUM
gp-205	130	58	valid	valid	ADJ
gp-205	130	59	item11	item11	VERB
gp-205	130	60	0.8743	0.8743	NUM
gp-205	130	61	0,6	0,6	NUM
gp-205	130	62	valid	valid	ADJ
gp-205	130	63	independence	independence	NOUN
gp-205	130	64	(	(	PUNCT
gp-205	130	65	x2	x2	PROPN
gp-205	130	66	)	)	PUNCT
gp-205	130	67	item1	item1	PROPN
gp-205	130	68	0.9102	0.9102	NUM
gp-205	130	69	0,6	0,6	NUM
gp-205	130	70	valid	valid	ADJ
gp-205	130	71	item2	item2	PROPN
gp-205	130	72	0.9167	0.9167	NUM
gp-205	130	73	0,6	0,6	NUM
gp-205	130	74	valid	valid	ADJ
gp-205	130	75	item3	item3	NOUN
gp-205	130	76	0.9118	0.9118	NUM
gp-205	130	77	0,6	0,6	NUM
gp-205	130	78	valid	valid	ADJ
gp-205	130	79	item4	item4	NOUN
gp-205	130	80	0.8962	0.8962	NUM
gp-205	130	81	0,6	0,6	NUM
gp-205	130	82	valid	valid	ADJ
gp-205	130	83	item5	item5	NOUN
gp-205	130	84	0.9167	0.9167	NUM
gp-205	130	85	0,6	0,6	NUM
gp-205	130	86	valid	valid	ADJ
gp-205	130	87	item6	item6	NOUN
gp-205	130	88	0.8981	0.8981	NUM
gp-205	130	89	0,6	0,6	NUM
gp-205	130	90	valid	valid	ADJ
gp-205	130	91	item7	item7	NOUN
gp-205	130	92	0.8965	0.8965	NUM
gp-205	130	93	0,6	0,6	NUM
gp-205	130	94	valid	valid	ADJ
gp-205	130	95	item8	item8	NOUN
gp-205	130	96	0.9274	0.9274	NUM
gp-205	130	97	0,6	0,6	NUM
gp-205	130	98	valid	valid	ADJ
gp-205	130	99	item9	item9	NOUN
gp-205	130	100	0.8956	0.8956	NUM
gp-205	130	101	0,6	0,6	NUM
gp-205	130	102	valid	valid	ADJ
gp-205	130	103	american	american	ADJ
gp-205	130	104	journal	journal	PROPN
gp-205	130	105	of	of	ADP
gp-205	130	106	economic	economic	ADJ
gp-205	130	107	and	and	CCONJ
gp-205	130	108	management	management	NOUN
gp-205	130	109	business	business	NOUN
gp-205	130	110	vol	vol	NOUN
gp-205	130	111	.	.	PROPN
gp-205	131	1	4	4	NUM
gp-205	131	2	no	no	NOUN
gp-205	131	3	.	.	NOUN
gp-205	131	4	5	5	NUM
gp-205	131	5	may	may	AUX
gp-205	131	6	2025	2025	NUM
gp-205	131	7	603	603	NUM
gp-205	131	8	professional	professional	ADJ
gp-205	131	9	skepticism	skepticism	NOUN
gp-205	131	10	(	(	PUNCT
gp-205	131	11	x3	x3	ADJ
gp-205	131	12	)	)	PUNCT
gp-205	131	13	item1	item1	PROPN
gp-205	131	14	0.9081	0.9081	NUM
gp-205	131	15	0,6	0,6	NUM
gp-205	131	16	valid	valid	ADJ
gp-205	131	17	item2	item2	PROPN
gp-205	131	18	0.9136	0.9136	NUM
gp-205	131	19	0,6	0,6	NUM
gp-205	131	20	valid	valid	ADJ
gp-205	131	21	item3	item3	NOUN
gp-205	131	22	0.9040	0.9040	NUM
gp-205	131	23	0,6	0,6	NUM
gp-205	131	24	valid	valid	ADJ
gp-205	131	25	item4	item4	NOUN
gp-205	131	26	0.9172	0.9172	NUM
gp-205	131	27	0,6	0,6	NUM
gp-205	131	28	valid	valid	ADJ
gp-205	131	29	item5	item5	NOUN
gp-205	131	30	0.8856	0.8856	NUM
gp-205	131	31	0,6	0,6	NUM
gp-205	131	32	valid	valid	ADJ
gp-205	131	33	fee	fee	NOUN
gp-205	131	34	audit	audit	NOUN
gp-205	131	35	(	(	PUNCT
gp-205	131	36	x4	x4	PROPN
gp-205	131	37	)	)	PUNCT
gp-205	131	38	item1	item1	PROPN
gp-205	131	39	0.9105	0.9105	NUM
gp-205	131	40	0,6	0,6	NUM
gp-205	131	41	valid	valid	ADJ
gp-205	131	42	item2	item2	NOUN
gp-205	131	43	0.9139	0.9139	NUM
gp-205	131	44	0,6	0,6	NUM
gp-205	131	45	valid	valid	ADJ
gp-205	131	46	item3	item3	PROPN
gp-205	131	47	0.8980	0.8980	NUM
gp-205	131	48	0,6	0,6	NUM
gp-205	131	49	valid	valid	ADJ
gp-205	131	50	item4	item4	NOUN
gp-205	132	1	0.9105	0.9105	NUM
gp-205	132	2	0,6	0,6	NUM
gp-205	132	3	valid	valid	ADJ
gp-205	132	4	item5	item5	NOUN
gp-205	132	5	0.9103	0.9103	NUM
gp-205	132	6	0,6	0,6	NUM
gp-205	132	7	valid	valid	ADJ
gp-205	132	8	audit	audit	NOUN
gp-205	132	9	quality	quality	NOUN
gp-205	132	10	(	(	PUNCT
gp-205	132	11	y	y	NOUN
gp-205	132	12	)	)	PUNCT
gp-205	132	13	item1	item1	PROPN
gp-205	132	14	0.9071	0.9071	NUM
gp-205	132	15	0,6	0,6	NUM
gp-205	132	16	valid	valid	ADJ
gp-205	132	17	item2	item2	PROPN
gp-205	132	18	0.9090	0.9090	NUM
gp-205	132	19	0,6	0,6	NUM
gp-205	132	20	valid	valid	ADJ
gp-205	132	21	item3	item3	PROPN
gp-205	132	22	0.9203	0.9203	NUM
gp-205	132	23	0,6	0,6	NUM
gp-205	132	24	valid	valid	ADJ
gp-205	132	25	item4	item4	NOUN
gp-205	132	26	0.9512	0.9512	NUM
gp-205	132	27	0,6	0,6	NUM
gp-205	132	28	valid	valid	ADJ
gp-205	132	29	item5	item5	NOUN
gp-205	132	30	0.9383	0.9383	NUM
gp-205	132	31	0,6	0,6	NUM
gp-205	132	32	valid	valid	ADJ
gp-205	132	33	item6	item6	NOUN
gp-205	132	34	0.9188	0.9188	NUM
gp-205	132	35	0,6	0,6	NUM
gp-205	132	36	valid	valid	ADJ
gp-205	132	37	item7	item7	NOUN
gp-205	132	38	0.8711	0.8711	NUM
gp-205	132	39	0,6	0,6	NUM
gp-205	132	40	valid	valid	ADJ
gp-205	132	41	cloud	cloud	NOUN
gp-205	132	42	computing	computing	NOUN
gp-205	132	43	(	(	PUNCT
gp-205	132	44	z	z	NOUN
gp-205	132	45	)	)	PUNCT
gp-205	132	46	item1	item1	NOUN
gp-205	132	47	0.9013	0.9013	NUM
gp-205	132	48	0,6	0,6	NUM
gp-205	132	49	valid	valid	ADJ
gp-205	132	50	item2	item2	NOUN
gp-205	132	51	0.8976	0.8976	NUM
gp-205	132	52	0,6	0,6	NUM
gp-205	132	53	valid	valid	ADJ
gp-205	132	54	item3	item3	PROPN
gp-205	132	55	0.9273	0.9273	NUM
gp-205	132	56	0,6	0,6	NUM
gp-205	132	57	valid	valid	ADJ
gp-205	132	58	item4	item4	NOUN
gp-205	132	59	0.9118	0.9118	NUM
gp-205	132	60	0,6	0,6	NUM
gp-205	132	61	valid	valid	ADJ
gp-205	132	62	item5	item5	NOUN
gp-205	132	63	0.8782	0.8782	NUM
gp-205	132	64	0,6	0,6	NUM
gp-205	132	65	valid	valid	ADJ
gp-205	132	66	source	source	NOUN
gp-205	132	67	:	:	PUNCT
gp-205	132	68	researcher	researcher	NOUN
gp-205	132	69	's	's	PART
gp-205	132	70	processed	process	VERB
gp-205	132	71	data	datum	NOUN
gp-205	132	72	(	(	PUNCT
gp-205	132	73	2025	2025	NUM
gp-205	132	74	)	)	PUNCT
gp-205	132	75	convergent	convergent	NOUN
gp-205	132	76	validity	validity	NOUN
gp-205	132	77	within	within	ADP
gp-205	132	78	the	the	DET
gp-205	132	79	measurement	measurement	NOUN
gp-205	132	80	model	model	NOUN
gp-205	132	81	is	be	AUX
gp-205	132	82	determined	determine	VERB
gp-205	132	83	by	by	ADP
gp-205	132	84	analyzing	analyze	VERB
gp-205	132	85	the	the	DET
gp-205	132	86	relationship	relationship	NOUN
gp-205	132	87	between	between	ADP
gp-205	132	88	the	the	DET
gp-205	132	89	score	score	NOUN
gp-205	132	90	of	of	ADP
gp-205	132	91	an	an	DET
gp-205	132	92	item	item	NOUN
gp-205	132	93	(	(	PUNCT
gp-205	132	94	indicator	indicator	NOUN
gp-205	132	95	)	)	PUNCT
gp-205	132	96	and	and	CCONJ
gp-205	132	97	the	the	DET
gp-205	132	98	score	score	NOUN
gp-205	132	99	of	of	ADP
gp-205	132	100	its	its	PRON
gp-205	132	101	corresponding	correspond	VERB
gp-205	132	102	construct	construct	NOUN
gp-205	132	103	(	(	PUNCT
gp-205	132	104	loading	loading	NOUN
gp-205	132	105	factor	factor	NOUN
gp-205	132	106	)	)	PUNCT
gp-205	132	107	,	,	PUNCT
gp-205	132	108	with	with	ADP
gp-205	132	109	a	a	DET
gp-205	132	110	required	require	VERB
gp-205	132	111	loading	loading	NOUN
gp-205	132	112	factor	factor	NOUN
gp-205	132	113	value	value	NOUN
gp-205	132	114	for	for	ADP
gp-205	132	115	each	each	DET
gp-205	132	116	instrument	instrument	NOUN
gp-205	132	117	of	of	ADP
gp-205	132	118	>	>	X
gp-205	132	119	0.6	0.6	NUM
gp-205	132	120	.	.	PUNCT
gp-205	133	1	based	base	VERB
gp-205	133	2	on	on	ADP
gp-205	133	3	data	datum	NOUN
gp-205	133	4	analysis	analysis	NOUN
gp-205	133	5	,	,	PUNCT
gp-205	133	6	all	all	DET
gp-205	133	7	instruments	instrument	NOUN
gp-205	133	8	for	for	ADP
gp-205	133	9	the	the	DET
gp-205	133	10	competency	competency	NOUN
gp-205	133	11	variable	variable	NOUN
gp-205	133	12	were	be	AUX
gp-205	133	13	valid	valid	ADJ
gp-205	133	14	(	(	PUNCT
gp-205	133	15	>	>	X
gp-205	133	16	0.6	0.6	NUM
gp-205	133	17	)	)	PUNCT
gp-205	133	18	.	.	PUNCT
gp-205	134	1	similarly	similarly	ADV
gp-205	134	2	,	,	PUNCT
gp-205	134	3	all	all	DET
gp-205	134	4	instruments	instrument	NOUN
gp-205	134	5	for	for	ADP
gp-205	134	6	the	the	DET
gp-205	134	7	independence	independence	NOUN
gp-205	134	8	variable	variable	NOUN
gp-205	134	9	,	,	PUNCT
gp-205	134	10	professional	professional	ADJ
gp-205	134	11	skepticism	skepticism	NOUN
gp-205	134	12	variable	variable	NOUN
gp-205	134	13	,	,	PUNCT
gp-205	134	14	audit	audit	NOUN
gp-205	134	15	fee	fee	NOUN
gp-205	134	16	variable	variable	NOUN
gp-205	134	17	,	,	PUNCT
gp-205	134	18	audit	audit	NOUN
gp-205	134	19	quality	quality	NOUN
gp-205	134	20	variable	variable	NOUN
gp-205	134	21	,	,	PUNCT
gp-205	134	22	and	and	CCONJ
gp-205	134	23	cloud	cloud	NOUN
gp-205	134	24	computing	compute	VERB
gp-205	134	25	variable	variable	NOUN
gp-205	134	26	were	be	AUX
gp-205	134	27	valid	valid	ADJ
gp-205	134	28	(	(	PUNCT
gp-205	134	29	>	>	X
gp-205	134	30	0.6	0.6	NUM
gp-205	134	31	)	)	PUNCT
gp-205	134	32	.	.	PUNCT
gp-205	135	1	as	as	ADP
gp-205	135	2	a	a	DET
gp-205	135	3	result	result	NOUN
gp-205	135	4	,	,	PUNCT
gp-205	135	5	no	no	DET
gp-205	135	6	loading	loading	NOUN
gp-205	135	7	factors	factor	NOUN
gp-205	135	8	needed	need	VERB
gp-205	135	9	to	to	PART
gp-205	135	10	be	be	AUX
gp-205	135	11	eliminated	eliminate	VERB
gp-205	135	12	or	or	CCONJ
gp-205	135	13	removed	remove	VERB
gp-205	135	14	from	from	ADP
gp-205	135	15	the	the	DET
gp-205	135	16	model	model	NOUN
gp-205	135	17	.	.	PUNCT
gp-205	136	1	discriminant	discriminant	ADJ
gp-205	136	2	validity	validity	NOUN
gp-205	136	3	examines	examine	VERB
gp-205	136	4	the	the	DET
gp-205	136	5	degree	degree	NOUN
gp-205	136	6	to	to	PART
gp-205	136	7	which	which	PRON
gp-205	136	8	an	an	DET
gp-205	136	9	indicator	indicator	NOUN
gp-205	136	10	uniquely	uniquely	ADV
gp-205	136	11	assesses	assess	VERB
gp-205	136	12	its	its	PRON
gp-205	136	13	target	target	NOUN
gp-205	136	14	construct	construct	NOUN
gp-205	136	15	,	,	PUNCT
gp-205	136	16	distinguishing	distinguish	VERB
gp-205	136	17	it	it	PRON
gp-205	136	18	from	from	ADP
gp-205	136	19	other	other	ADJ
gp-205	136	20	constructs	construct	NOUN
gp-205	136	21	.	.	PUNCT
gp-205	137	1	this	this	DET
gp-205	137	2	validity	validity	NOUN
gp-205	137	3	can	can	AUX
gp-205	137	4	be	be	AUX
gp-205	137	5	evaluated	evaluate	VERB
gp-205	137	6	using	use	VERB
gp-205	137	7	cross	cross	NOUN
gp-205	137	8	loading	loading	NOUN
gp-205	137	9	,	,	PUNCT
gp-205	137	10	which	which	PRON
gp-205	137	11	examines	examine	VERB
gp-205	137	12	the	the	DET
gp-205	137	13	correlation	correlation	NOUN
gp-205	137	14	coefficient	coefficient	NOUN
gp-205	137	15	of	of	ADP
gp-205	137	16	an	an	DET
gp-205	137	17	indicator	indicator	NOUN
gp-205	137	18	with	with	ADP
gp-205	137	19	its	its	PRON
gp-205	137	20	own	own	ADJ
gp-205	137	21	construct	construct	NOUN
gp-205	137	22	(	(	PUNCT
gp-205	137	23	crossloading	crossloade	VERB
gp-205	137	24	)	)	PUNCT
gp-205	137	25	relative	relative	ADJ
gp-205	137	26	to	to	ADP
gp-205	137	27	its	its	PRON
gp-205	137	28	correlation	correlation	NOUN
gp-205	137	29	with	with	ADP
gp-205	137	30	other	other	ADJ
gp-205	137	31	constructs	construct	NOUN
gp-205	137	32	.	.	PUNCT
gp-205	138	1	an	an	DET
gp-205	138	2	indicator	indicator	NOUN
gp-205	138	3	's	's	PART
gp-205	138	4	correlation	correlation	NOUN
gp-205	138	5	value	value	NOUN
gp-205	138	6	with	with	ADP
gp-205	138	7	its	its	PRON
gp-205	138	8	associated	associated	ADJ
gp-205	138	9	construct	construct	NOUN
gp-205	138	10	must	must	AUX
gp-205	138	11	be	be	AUX
gp-205	138	12	higher	high	ADJ
gp-205	138	13	than	than	ADP
gp-205	138	14	its	its	PRON
gp-205	138	15	correlation	correlation	NOUN
gp-205	138	16	with	with	ADP
gp-205	138	17	any	any	DET
gp-205	138	18	other	other	ADJ
gp-205	138	19	construct	construct	NOUN
gp-205	138	20	.	.	PUNCT
gp-205	139	1	a	a	DET
gp-205	139	2	higher	high	ADJ
gp-205	139	3	value	value	NOUN
gp-205	139	4	confirms	confirm	VERB
gp-205	139	5	the	the	DET
gp-205	139	6	indicator	indicator	NOUN
gp-205	139	7	's	's	PART
gp-205	139	8	alignment	alignment	NOUN
gp-205	139	9	with	with	ADP
gp-205	139	10	its	its	PRON
gp-205	139	11	intended	intend	VERB
gp-205	139	12	construct	construct	NOUN
gp-205	139	13	rather	rather	ADV
gp-205	139	14	than	than	ADP
gp-205	139	15	with	with	ADP
gp-205	139	16	others	other	NOUN
gp-205	139	17	(	(	PUNCT
gp-205	139	18	jorg	jorg	PROPN
gp-205	139	19	henseler	henseler	X
gp-205	139	20	et	et	PROPN
gp-205	139	21	al	al	PROPN
gp-205	139	22	.	.	PROPN
gp-205	139	23	,	,	PUNCT
gp-205	139	24	2014	2014	NUM
gp-205	139	25	)	)	PUNCT
gp-205	139	26	.	.	PUNCT
gp-205	140	1	khairul	khairul	PROPN
gp-205	140	2	amri	amri	PROPN
gp-205	140	3	hasibuan	hasibuan	PROPN
gp-205	140	4	"	"	PUNCT
gp-205	140	5	,	,	PUNCT
gp-205	140	6	f.x	f.x	PROPN
gp-205	140	7	.	.	PROPN
gp-205	140	8	kurniawan	kurniawan	PROPN
gp-205	140	9	tjakrawala	tjakrawala	VERB
gp-205	140	10	604	604	NUM
gp-205	140	11	table	table	NOUN
gp-205	140	12	5	5	NUM
gp-205	140	13	.	.	PUNCT
gp-205	140	14	fornell	fornell	NOUN
gp-205	140	15	-	-	PUNCT
gp-205	140	16	larcker	larcker	NOUN
gp-205	140	17	criterion	criterion	NOUN
gp-205	140	18	discriminant	discriminant	ADJ
gp-205	140	19	validity	validity	NOUN
gp-205	140	20	cloud	cloud	NOUN
gp-205	140	21	comp	comp	NOUN
gp-205	140	22	uting	uting	PROPN
gp-205	140	23	fee	fee	NOUN
gp-205	140	24	audi	audi	PROPN
gp-205	140	25	t	t	PROPN
gp-205	140	26	inde	inde	PROPN
gp-205	140	27	pendenc	pendenc	PROPN
gp-205	140	28	e	e	PROPN
gp-205	140	29	com	com	NOUN
gp-205	140	30	petenc	petenc	PROPN
gp-205	140	31	e	e	NOUN
gp-205	140	32	audit	audit	NOUN
gp-205	140	33	qualit	qualit	VERB
gp-205	140	34	y	y	PROPN
gp-205	140	35	cc	cc	PROPN
gp-205	140	36	mode	mode	PROPN
gp-205	140	37	ration	ration	NOUN
gp-205	140	38	:	:	PUNCT
gp-205	140	39	audit	audit	NOUN
gp-205	140	40	fees	fee	NOUN
gp-205	140	41	on	on	ADP
gp-205	140	42	audit	audit	NOUN
gp-205	140	43	qualit	qualit	VERB
gp-205	140	44	y	y	PROPN
gp-205	140	45	cc	cc	PROPN
gp-205	140	46	moder	moder	PROPN
gp-205	140	47	ation	ation	PROPN
gp-205	140	48	:	:	PUNCT
gp-205	140	49	indepe	indepe	ADJ
gp-205	140	50	ndence	ndence	NOUN
gp-205	140	51	to	to	PART
gp-205	140	52	audit	audit	VERB
gp-205	140	53	qualit	qualit	VERB
gp-205	140	54	y	y	PROPN
gp-205	140	55	cc	cc	PROPN
gp-205	140	56	mode	mode	NOUN
gp-205	140	57	ration	ration	NOUN
gp-205	140	58	:	:	PUNCT
gp-205	140	59	comp	comp	NOUN
gp-205	140	60	etence	etence	NOUN
gp-205	140	61	to	to	PART
gp-205	140	62	audit	audit	VERB
gp-205	140	63	qualit	qualit	VERB
gp-205	140	64	y	y	PROPN
gp-205	140	65	cc	cc	PROPN
gp-205	140	66	mode	mode	PROPN
gp-205	140	67	ration	ration	NOUN
gp-205	140	68	:	:	PUNCT
gp-205	140	69	profes	profes	VERB
gp-205	140	70	sional	sional	ADJ
gp-205	140	71	scepti	scepti	PROPN
gp-205	140	72	cism	cism	NOUN
gp-205	140	73	on	on	ADP
gp-205	140	74	audit	audit	NOUN
gp-205	140	75	qualit	qualit	VERB
gp-205	140	76	y	y	PROPN
gp-205	140	77	profes	profes	VERB
gp-205	140	78	sional	sional	ADJ
gp-205	140	79	skepti	skepti	PROPN
gp-205	140	80	cism	cism	NOUN
gp-205	140	81	cloud	cloud	NOUN
gp-205	140	82	coumput	coumput	VERB
gp-205	140	83	ing	e	VERB
gp-205	140	84	0.9034	0.9034	NUM
gp-205	140	85	fee	fee	NOUN
gp-205	140	86	audit	audit	NOUN
gp-205	140	87	0.9730	0.9730	NUM
gp-205	140	88	0.908	0.908	NUM
gp-205	140	89	7	7	NUM
gp-205	140	90	independ	independ	NOUN
gp-205	140	91	ence	ence	NOUN
gp-205	140	92	0.9926	0.9926	NUM
gp-205	140	93	0.977	0.977	NUM
gp-205	140	94	5	5	NUM
gp-205	140	95	0.907	0.907	NUM
gp-205	140	96	7	7	NUM
gp-205	140	97	compete	compete	NOUN
gp-205	140	98	nce	nce	NOUN
gp-205	140	99	0.9934	0.9934	NUM
gp-205	140	100	0.979	0.979	NUM
gp-205	140	101	6	6	NUM
gp-205	140	102	0.996	0.996	NUM
gp-205	140	103	8	8	NUM
gp-205	140	104	0.90	0.90	NUM
gp-205	140	105	01	01	NUM
gp-205	140	106	audit	audit	NOUN
gp-205	140	107	quality	quality	NOUN
gp-205	140	108	0.9936	0.9936	NUM
gp-205	140	109	0.975	0.975	NUM
gp-205	140	110	0	0	NUM
gp-205	140	111	0.996	0.996	NUM
gp-205	140	112	9	9	NUM
gp-205	140	113	0.99	0.99	NUM
gp-205	140	114	74	74	NUM
gp-205	140	115	0.916	0.916	NUM
gp-205	140	116	9	9	NUM
gp-205	140	117	cc	cc	NOUN
gp-205	140	118	moderati	moderati	NOUN
gp-205	140	119	on	on	ADP
gp-205	140	120	:	:	PUNCT
gp-205	140	121	audit	audit	NOUN
gp-205	140	122	fees	fee	NOUN
gp-205	140	123	on	on	ADP
gp-205	140	124	audit	audit	NOUN
gp-205	140	125	quality	quality	NOUN
gp-205	141	1	0.6755	0.6755	NUM
gp-205	141	2	0.666	0.666	NUM
gp-205	141	3	9	9	NUM
gp-205	141	4	0.684	0.684	NUM
gp-205	141	5	5	5	NUM
gp-205	141	6	0.68	0.68	NUM
gp-205	141	7	46	46	NUM
gp-205	141	8	0.669	0.669	NUM
gp-205	141	9	8	8	NUM
gp-205	141	10	10.000	10.000	NUM
gp-205	141	11	cc	cc	ADP
gp-205	141	12	moderati	moderati	NOUN
gp-205	141	13	on	on	ADP
gp-205	141	14	:	:	PUNCT
gp-205	141	15	independ	independ	NOUN
gp-205	141	16	ence	ence	NOUN
gp-205	141	17	to	to	PART
gp-205	141	18	audit	audit	VERB
gp-205	141	19	quality	quality	NOUN
gp-205	141	20	0.6664	0.6664	NUM
gp-205	141	21	0.664	0.664	NUM
gp-205	141	22	0	0	NUM
gp-205	141	23	0.677	0.677	NUM
gp-205	141	24	0	0	NUM
gp-205	141	25	0.67	0.67	NUM
gp-205	141	26	48	48	NUM
gp-205	141	27	0.661	0.661	NUM
gp-205	141	28	6	6	NUM
gp-205	141	29	0.9854	0.9854	NUM
gp-205	141	30	10.000	10.000	NUM
gp-205	141	31	cc	cc	NOUN
gp-205	141	32	moderati	moderati	NOUN
gp-205	141	33	on	on	ADP
gp-205	141	34	:	:	PUNCT
gp-205	141	35	compete	compete	VERB
gp-205	141	36	nce	nce	NOUN
gp-205	141	37	to	to	PART
gp-205	141	38	audit	audit	VERB
gp-205	141	39	quality	quality	NOUN
gp-205	141	40	0.6689	0.6689	NUM
gp-205	141	41	0.667	0.667	NUM
gp-205	141	42	8	8	NUM
gp-205	141	43	0.678	0.678	NUM
gp-205	141	44	6	6	NUM
gp-205	141	45	0.67	0.67	NUM
gp-205	141	46	56	56	NUM
gp-205	141	47	0.661	0.661	NUM
gp-205	141	48	7	7	NUM
gp-205	141	49	0.9860	0.9860	NUM
gp-205	141	50	0.9978	0.9978	NUM
gp-205	141	51	10.00	10.00	NUM
gp-205	141	52	0	0	NUM
gp-205	141	53	cc	cc	NOUN
gp-205	141	54	moderati	moderati	NOUN
gp-205	141	55	on	on	ADP
gp-205	141	56	:	:	PUNCT
gp-205	141	57	professio	professio	NOUN
gp-205	141	58	nal	nal	NOUN
gp-205	141	59	0.6869	0.6869	NUM
gp-205	141	60	0.685	0.685	NUM
gp-205	141	61	3	3	NUM
gp-205	141	62	0.697	0.697	NUM
gp-205	141	63	4	4	NUM
gp-205	141	64	0.69	0.69	NUM
gp-205	141	65	55	55	NUM
gp-205	141	66	0.682	0.682	NUM
gp-205	141	67	5	5	NUM
gp-205	141	68	0.9804	0.9804	NUM
gp-205	141	69	0.9916	0.9916	NUM
gp-205	141	70	0.990	0.990	NUM
gp-205	141	71	6	6	NUM
gp-205	141	72	10.000	10.000	NUM
gp-205	141	73	american	american	ADJ
gp-205	141	74	journal	journal	NOUN
gp-205	141	75	of	of	ADP
gp-205	141	76	economic	economic	ADJ
gp-205	141	77	and	and	CCONJ
gp-205	141	78	management	management	NOUN
gp-205	141	79	business	business	NOUN
gp-205	141	80	vol	vol	NOUN
gp-205	141	81	.	.	PROPN
gp-205	142	1	4	4	NUM
gp-205	143	1	no	no	NOUN
gp-205	143	2	.	.	NOUN
gp-205	143	3	5	5	NUM
gp-205	143	4	may	may	AUX
gp-205	143	5	2025	2025	NUM
gp-205	143	6	605	605	NUM
gp-205	143	7	scepticis	scepticis	NOUN
gp-205	143	8	m	m	VERB
gp-205	143	9	on	on	ADP
gp-205	143	10	audit	audit	NOUN
gp-205	143	11	quality	quality	NOUN
gp-205	143	12	professio	professio	NOUN
gp-205	143	13	nal	nal	PROPN
gp-205	143	14	skepticis	skepticis	PROPN
gp-205	143	15	m	m	VERB
gp-205	143	16	0.9788	0.9788	NUM
gp-205	143	17	0.972	0.972	NUM
gp-205	143	18	7	7	NUM
gp-205	143	19	0.985	0.985	NUM
gp-205	143	20	0	0	NUM
gp-205	143	21	0.98	0.98	NUM
gp-205	143	22	52	52	NUM
gp-205	143	23	0.980	0.980	NUM
gp-205	143	24	5	5	NUM
gp-205	143	25	0.7144	0.7144	NUM
gp-205	143	26	0.7052	0.7052	NUM
gp-205	143	27	0.707	0.707	NUM
gp-205	143	28	2	2	NUM
gp-205	143	29	0.7206	0.7206	NUM
gp-205	143	30	0.9058	0.9058	NUM
gp-205	143	31	source	source	NOUN
gp-205	143	32	:	:	PUNCT
gp-205	143	33	researcher	researcher	NOUN
gp-205	143	34	's	's	PART
gp-205	143	35	processed	process	VERB
gp-205	143	36	data	datum	NOUN
gp-205	143	37	(	(	PUNCT
gp-205	143	38	2025	2025	NUM
gp-205	143	39	)	)	PUNCT
gp-205	143	40	the	the	DET
gp-205	143	41	table	table	NOUN
gp-205	143	42	demonstrates	demonstrate	VERB
gp-205	143	43	that	that	SCONJ
gp-205	143	44	each	each	DET
gp-205	143	45	indicator	indicator	NOUN
gp-205	143	46	's	's	PART
gp-205	143	47	loading	loading	NOUN
gp-205	143	48	value	value	NOUN
gp-205	143	49	on	on	ADP
gp-205	143	50	its	its	PRON
gp-205	143	51	associated	associated	ADJ
gp-205	143	52	construct	construct	NOUN
gp-205	143	53	surpasses	surpasse	NOUN
gp-205	143	54	its	its	PRON
gp-205	143	55	cross	cross	ADJ
gp-205	143	56	-	-	ADJ
gp-205	143	57	loading	loading	ADJ
gp-205	143	58	values	value	NOUN
gp-205	143	59	with	with	ADP
gp-205	143	60	other	other	ADJ
gp-205	143	61	constructs	construct	NOUN
gp-205	143	62	.	.	PUNCT
gp-205	144	1	this	this	PRON
gp-205	144	2	result	result	NOUN
gp-205	144	3	verifies	verifie	NOUN
gp-205	144	4	that	that	SCONJ
gp-205	144	5	all	all	DET
gp-205	144	6	latent	latent	NOUN
gp-205	144	7	variables	variable	NOUN
gp-205	144	8	possess	possess	VERB
gp-205	144	9	robust	robust	ADJ
gp-205	144	10	discriminant	discriminant	ADJ
gp-205	144	11	validity	validity	NOUN
gp-205	144	12	,	,	PUNCT
gp-205	144	13	as	as	SCONJ
gp-205	144	14	the	the	DET
gp-205	144	15	indicators	indicator	NOUN
gp-205	144	16	within	within	ADP
gp-205	144	17	each	each	DET
gp-205	144	18	construct	construct	NOUN
gp-205	144	19	are	be	AUX
gp-205	144	20	better	well	ADV
gp-205	144	21	suited	suited	ADJ
gp-205	144	22	to	to	ADP
gp-205	144	23	measuring	measure	VERB
gp-205	144	24	their	their	PRON
gp-205	144	25	respective	respective	ADJ
gp-205	144	26	constructs	construct	NOUN
gp-205	144	27	than	than	ADP
gp-205	144	28	those	those	PRON
gp-205	144	29	of	of	ADP
gp-205	144	30	others	other	NOUN
gp-205	144	31	.	.	PUNCT
gp-205	145	1	the	the	DET
gp-205	145	2	reliability	reliability	NOUN
gp-205	145	3	test	test	NOUN
gp-205	145	4	results	result	NOUN
gp-205	145	5	in	in	ADP
gp-205	145	6	pls	pls	PROPN
gp-205	145	7	were	be	AUX
gp-205	145	8	evaluated	evaluate	VERB
gp-205	145	9	using	use	VERB
gp-205	145	10	composite	composite	ADJ
gp-205	145	11	reliability	reliability	NOUN
gp-205	145	12	and	and	CCONJ
gp-205	145	13	cronbach	cronbach	NOUN
gp-205	145	14	's	's	PART
gp-205	145	15	alpha	alpha	NOUN
gp-205	145	16	,	,	PUNCT
gp-205	145	17	as	as	SCONJ
gp-205	145	18	detailed	detailed	ADJ
gp-205	145	19	below	below	ADV
gp-205	145	20	:	:	PUNCT
gp-205	145	21	table	table	NOUN
gp-205	145	22	6	6	NUM
gp-205	145	23	.	.	PUNCT
gp-205	145	24	composite	composite	ADJ
gp-205	145	25	reliability	reliability	NOUN
gp-205	145	26	and	and	CCONJ
gp-205	145	27	cronbach	cronbach	VERB
gp-205	145	28	alpha	alpha	PROPN
gp-205	145	29	variabel	variabel	NOUN
gp-205	145	30	laten	laten	VERB
gp-205	145	31	cronbach	cronbach	PROPN
gp-205	145	32	's	's	PART
gp-205	145	33	alpha	alpha	ADJ
gp-205	145	34	composite	composite	ADJ
gp-205	145	35	reliability	reliability	NOUN
gp-205	145	36	cloud	cloud	NOUN
gp-205	145	37	coumputing	coumpute	VERB
gp-205	145	38	0.9436	0.9436	NUM
gp-205	145	39	0.9569	0.9569	NUM
gp-205	145	40	fee	fee	NOUN
gp-205	145	41	audit	audit	NOUN
gp-205	145	42	0.9472	0.9472	NUM
gp-205	145	43	0.9595	0.9595	NUM
gp-205	145	44	independence	independence	NOUN
gp-205	145	45	0.9733	0.9733	NUM
gp-205	145	46	0.9768	0.9768	NUM
gp-205	145	47	competence	competence	NOUN
gp-205	145	48	0.9765	0.9765	NUM
gp-205	145	49	0.9791	0.9791	NUM
gp-205	145	50	audit	audit	NOUN
gp-205	145	51	quality	quality	NOUN
gp-205	145	52	0.9683	0.9683	NUM
gp-205	145	53	0.9736	0.9736	NUM
gp-205	145	54	cc	cc	NOUN
gp-205	145	55	moderation	moderation	NOUN
gp-205	145	56	:	:	PUNCT
gp-205	145	57	audit	audit	NOUN
gp-205	145	58	fees	fee	NOUN
gp-205	145	59	on	on	ADP
gp-205	145	60	audit	audit	NOUN
gp-205	145	61	quality	quality	NOUN
gp-205	145	62	10.000	10.000	NUM
gp-205	145	63	10.000	10.000	NUM
gp-205	145	64	cc	cc	NOUN
gp-205	145	65	moderation	moderation	NOUN
gp-205	145	66	:	:	PUNCT
gp-205	145	67	independence	independence	NOUN
gp-205	145	68	to	to	PART
gp-205	145	69	audit	audit	VERB
gp-205	145	70	quality	quality	NOUN
gp-205	145	71	10.000	10.000	NUM
gp-205	145	72	10.000	10.000	NUM
gp-205	145	73	cc	cc	NOUN
gp-205	145	74	moderation	moderation	NOUN
gp-205	145	75	:	:	PUNCT
gp-205	145	76	competence	competence	NOUN
gp-205	145	77	to	to	PART
gp-205	145	78	audit	audit	VERB
gp-205	145	79	quality	quality	NOUN
gp-205	145	80	10.000	10.000	NUM
gp-205	145	81	10.000	10.000	NUM
gp-205	145	82	cc	cc	NOUN
gp-205	145	83	moderation	moderation	NOUN
gp-205	145	84	:	:	PUNCT
gp-205	145	85	professional	professional	ADJ
gp-205	145	86	scepticism	scepticism	NOUN
gp-205	145	87	on	on	ADP
gp-205	145	88	audit	audit	NOUN
gp-205	145	89	quality	quality	NOUN
gp-205	145	90	10.000	10.000	NUM
gp-205	145	91	10.000	10.000	NUM
gp-205	145	92	professional	professional	ADJ
gp-205	145	93	skepticism	skepticism	NOUN
gp-205	145	94	0.9452	0.9452	NUM
gp-205	145	95	0.9580	0.9580	NUM
gp-205	145	96	source	source	NOUN
gp-205	145	97	:	:	PUNCT
gp-205	145	98	researcher	researcher	NOUN
gp-205	145	99	's	's	PART
gp-205	145	100	processed	process	VERB
gp-205	145	101	data	datum	NOUN
gp-205	145	102	(	(	PUNCT
gp-205	145	103	2025	2025	NUM
gp-205	145	104	)	)	PUNCT
gp-205	145	105	referring	refer	VERB
gp-205	145	106	to	to	ADP
gp-205	145	107	the	the	DET
gp-205	145	108	table	table	NOUN
gp-205	145	109	above	above	ADV
gp-205	145	110	,	,	PUNCT
gp-205	145	111	the	the	DET
gp-205	145	112	composite	composite	ADJ
gp-205	145	113	reliability	reliability	NOUN
gp-205	145	114	value	value	NOUN
gp-205	145	115	for	for	ADP
gp-205	145	116	each	each	DET
gp-205	145	117	latent	latent	NOUN
gp-205	145	118	variable	variable	NOUN
gp-205	145	119	exceeds	exceed	VERB
gp-205	145	120	0.7	0.7	NUM
gp-205	145	121	,	,	PUNCT
gp-205	145	122	indicating	indicate	VERB
gp-205	145	123	that	that	SCONJ
gp-205	145	124	the	the	DET
gp-205	145	125	model	model	NOUN
gp-205	145	126	demonstrates	demonstrate	VERB
gp-205	145	127	high	high	ADJ
gp-205	145	128	reliability	reliability	NOUN
gp-205	145	129	.	.	PUNCT
gp-205	146	1	the	the	DET
gp-205	146	2	cronbach	cronbach	NOUN
gp-205	146	3	’s	’s	PART
gp-205	146	4	alpha	alpha	NOUN
gp-205	146	5	values	value	NOUN
gp-205	146	6	are	be	AUX
gp-205	146	7	as	as	SCONJ
gp-205	146	8	follows	follow	VERB
gp-205	146	9	:	:	PUNCT
gp-205	146	10	competence	competence	NOUN
gp-205	146	11	(	(	PUNCT
gp-205	146	12	x1	x1	PROPN
gp-205	146	13	)	)	PUNCT
gp-205	146	14	at	at	ADP
gp-205	146	15	0.9765	0.9765	NUM
gp-205	146	16	,	,	PUNCT
gp-205	146	17	independence	independence	NOUN
gp-205	146	18	(	(	PUNCT
gp-205	146	19	x2	x2	PROPN
gp-205	146	20	)	)	PUNCT
gp-205	146	21	at	at	ADP
gp-205	146	22	0.9733	0.9733	NUM
gp-205	146	23	,	,	PUNCT
gp-205	146	24	professional	professional	ADJ
gp-205	146	25	skepticism	skepticism	NOUN
gp-205	146	26	(	(	PUNCT
gp-205	146	27	x3	x3	ADJ
gp-205	146	28	)	)	PUNCT
gp-205	146	29	at	at	ADP
gp-205	146	30	0.9452	0.9452	NUM
gp-205	146	31	,	,	PUNCT
gp-205	146	32	audit	audit	NOUN
gp-205	146	33	fee	fee	NOUN
gp-205	146	34	(	(	PUNCT
gp-205	146	35	x4	x4	PROPN
gp-205	146	36	)	)	PUNCT
gp-205	146	37	at	at	ADP
gp-205	146	38	0.9472	0.9472	NUM
gp-205	146	39	,	,	PUNCT
gp-205	146	40	and	and	CCONJ
gp-205	146	41	audit	audit	NOUN
gp-205	146	42	quality	quality	NOUN
gp-205	146	43	(	(	PUNCT
gp-205	146	44	y	y	NOUN
gp-205	146	45	)	)	PUNCT
gp-205	146	46	at	at	ADP
gp-205	146	47	0.9683	0.9683	NUM
gp-205	146	48	.	.	PUNCT
gp-205	147	1	the	the	DET
gp-205	147	2	moderation	moderation	NOUN
gp-205	147	3	variables	variable	VERB
gp-205	147	4	x1*z	x1*z	PROPN
gp-205	147	5	,	,	PUNCT
gp-205	147	6	x2*z	x2*z	PROPN
gp-205	147	7	,	,	PUNCT
gp-205	147	8	x3*z	x3*z	X
gp-205	147	9	,	,	PUNCT
gp-205	147	10	and	and	CCONJ
gp-205	147	11	x4*z	x4*z	X
gp-205	147	12	have	have	VERB
gp-205	147	13	a	a	DET
gp-205	147	14	cronbach	cronbach	NOUN
gp-205	147	15	’s	’s	PART
gp-205	147	16	alpha	alpha	NOUN
gp-205	147	17	of	of	ADP
gp-205	147	18	1.000	1.000	NUM
gp-205	147	19	,	,	PUNCT
gp-205	147	20	all	all	PRON
gp-205	147	21	surpassing	surpass	VERB
gp-205	147	22	the	the	DET
gp-205	147	23	threshold	threshold	NOUN
gp-205	147	24	of	of	ADP
gp-205	147	25	0.7	0.7	NUM
gp-205	147	26	,	,	PUNCT
gp-205	147	27	signifying	signify	VERB
gp-205	147	28	that	that	SCONJ
gp-205	147	29	the	the	DET
gp-205	147	30	indicators	indicator	NOUN
gp-205	147	31	of	of	ADP
gp-205	147	32	these	these	DET
gp-205	147	33	variables	variable	NOUN
gp-205	147	34	are	be	AUX
gp-205	147	35	reliable	reliable	ADJ
gp-205	147	36	.	.	PUNCT
gp-205	148	1	additionally	additionally	ADV
gp-205	148	2	,	,	PUNCT
gp-205	148	3	the	the	DET
gp-205	148	4	cloud	cloud	NOUN
gp-205	148	5	computing	compute	VERB
gp-205	148	6	variable	variable	NOUN
gp-205	148	7	(	(	PUNCT
gp-205	148	8	z	z	NOUN
gp-205	148	9	)	)	PUNCT
gp-205	148	10	shows	show	VERB
gp-205	148	11	a	a	DET
gp-205	148	12	cronbach	cronbach	NOUN
gp-205	148	13	’s	’s	PART
gp-205	148	14	alpha	alpha	NOUN
gp-205	148	15	value	value	NOUN
gp-205	148	16	of	of	ADP
gp-205	148	17	0.9436	0.9436	NUM
gp-205	148	18	,	,	PUNCT
gp-205	148	19	also	also	ADV
gp-205	148	20	above	above	ADP
gp-205	148	21	0.7	0.7	NUM
gp-205	148	22	,	,	PUNCT
gp-205	148	23	confirming	confirm	VERB
gp-205	148	24	the	the	DET
gp-205	148	25	reliability	reliability	NOUN
gp-205	148	26	of	of	ADP
gp-205	148	27	its	its	PRON
gp-205	148	28	indicators	indicator	NOUN
gp-205	148	29	.	.	PUNCT
gp-205	149	1	the	the	DET
gp-205	149	2	reliability	reliability	NOUN
gp-205	149	3	test	test	NOUN
gp-205	149	4	results	result	NOUN
gp-205	149	5	in	in	ADP
gp-205	149	6	pls	pls	PROPN
gp-205	149	7	are	be	AUX
gp-205	149	8	evaluated	evaluate	VERB
gp-205	149	9	using	use	VERB
gp-205	149	10	composite	composite	ADJ
gp-205	149	11	reliability	reliability	NOUN
gp-205	149	12	and	and	CCONJ
gp-205	149	13	cronbach	cronbach	VERB
gp-205	149	14	’s	’s	PART
gp-205	149	15	alpha	alpha	NOUN
gp-205	149	16	,	,	PUNCT
gp-205	149	17	as	as	SCONJ
gp-205	149	18	summarized	summarize	VERB
gp-205	149	19	below	below	ADP
gp-205	149	20	:	:	PUNCT
gp-205	149	21	khairul	khairul	PROPN
gp-205	149	22	amri	amri	PROPN
gp-205	149	23	hasibuan	hasibuan	PROPN
gp-205	149	24	"	"	PUNCT
gp-205	149	25	,	,	PUNCT
gp-205	149	26	f.x	f.x	PROPN
gp-205	149	27	.	.	PROPN
gp-205	149	28	kurniawan	kurniawan	PROPN
gp-205	149	29	tjakrawala	tjakrawala	VERB
gp-205	149	30	606	606	NUM
gp-205	149	31	table	table	NOUN
gp-205	149	32	7	7	NUM
gp-205	149	33	.	.	PUNCT
gp-205	150	1	r	r	X
gp-205	150	2	-	-	PUNCT
gp-205	150	3	square	square	ADJ
gp-205	150	4	value	value	NOUN
gp-205	150	5	results	result	NOUN
gp-205	150	6	r	r	NOUN
gp-205	150	7	square	square	ADJ
gp-205	150	8	r	r	NOUN
gp-205	150	9	square	square	ADJ
gp-205	150	10	adjusted	adjust	VERB
gp-205	150	11	audit	audit	NOUN
gp-205	150	12	quality	quality	NOUN
gp-205	150	13	0.9971	0.9971	NUM
gp-205	150	14	0.9969	0.9969	NUM
gp-205	150	15	source	source	NOUN
gp-205	150	16	:	:	PUNCT
gp-205	150	17	researcher	researcher	NOUN
gp-205	150	18	's	's	PART
gp-205	150	19	processed	process	VERB
gp-205	150	20	data	datum	NOUN
gp-205	150	21	(	(	PUNCT
gp-205	150	22	2025	2025	NUM
gp-205	150	23	)	)	PUNCT
gp-205	150	24	the	the	DET
gp-205	150	25	table	table	NOUN
gp-205	150	26	above	above	ADV
gp-205	150	27	shows	show	VERB
gp-205	150	28	that	that	SCONJ
gp-205	150	29	the	the	DET
gp-205	150	30	r	r	NOUN
gp-205	150	31	-	-	PUNCT
gp-205	150	32	square	square	ADJ
gp-205	150	33	value	value	NOUN
gp-205	150	34	for	for	ADP
gp-205	150	35	the	the	DET
gp-205	150	36	audit	audit	NOUN
gp-205	150	37	quality	quality	NOUN
gp-205	150	38	variable	variable	NOUN
gp-205	150	39	is	be	AUX
gp-205	150	40	0.9971	0.9971	NUM
gp-205	150	41	,	,	PUNCT
gp-205	150	42	signifying	signify	VERB
gp-205	150	43	that	that	SCONJ
gp-205	150	44	99.71	99.71	NUM
gp-205	150	45	%	%	NOUN
gp-205	150	46	of	of	ADP
gp-205	150	47	the	the	DET
gp-205	150	48	variance	variance	NOUN
gp-205	150	49	in	in	ADP
gp-205	150	50	audit	audit	NOUN
gp-205	150	51	quality	quality	NOUN
gp-205	150	52	is	be	AUX
gp-205	150	53	explained	explain	VERB
gp-205	150	54	by	by	ADP
gp-205	150	55	the	the	DET
gp-205	150	56	constructs	construct	NOUN
gp-205	150	57	of	of	ADP
gp-205	150	58	competence	competence	NOUN
gp-205	150	59	,	,	PUNCT
gp-205	150	60	independence	independence	NOUN
gp-205	150	61	,	,	PUNCT
gp-205	150	62	professional	professional	ADJ
gp-205	150	63	skepticism	skepticism	NOUN
gp-205	150	64	,	,	PUNCT
gp-205	150	65	audit	audit	NOUN
gp-205	150	66	fees	fee	NOUN
gp-205	150	67	,	,	PUNCT
gp-205	150	68	and	and	CCONJ
gp-205	150	69	cloud	cloud	NOUN
gp-205	150	70	computing	computing	NOUN
gp-205	150	71	.	.	PUNCT
gp-205	151	1	the	the	DET
gp-205	151	2	remaining	remain	VERB
gp-205	151	3	portion	portion	NOUN
gp-205	151	4	is	be	AUX
gp-205	151	5	influenced	influence	VERB
gp-205	151	6	by	by	ADP
gp-205	151	7	factors	factor	NOUN
gp-205	151	8	not	not	PART
gp-205	151	9	covered	cover	VERB
gp-205	151	10	in	in	ADP
gp-205	151	11	this	this	DET
gp-205	151	12	research	research	NOUN
gp-205	151	13	.	.	PUNCT
gp-205	152	1	this	this	DET
gp-205	152	2	evaluation	evaluation	NOUN
gp-205	152	3	focuses	focus	VERB
gp-205	152	4	on	on	ADP
gp-205	152	5	determining	determine	VERB
gp-205	152	6	the	the	DET
gp-205	152	7	degree	degree	NOUN
gp-205	152	8	to	to	PART
gp-205	152	9	which	which	PRON
gp-205	152	10	endogenous	endogenous	ADJ
gp-205	152	11	latent	latent	NOUN
gp-205	152	12	variables	variable	NOUN
gp-205	152	13	are	be	AUX
gp-205	152	14	impacted	impact	VERB
gp-205	152	15	by	by	ADP
gp-205	152	16	exogenous	exogenous	ADJ
gp-205	152	17	latent	latent	NOUN
gp-205	152	18	variables	variable	NOUN
gp-205	152	19	.	.	PUNCT
gp-205	153	1	the	the	DET
gp-205	153	2	outcomes	outcome	NOUN
gp-205	153	3	of	of	ADP
gp-205	153	4	this	this	DET
gp-205	153	5	analysis	analysis	NOUN
gp-205	153	6	are	be	AUX
gp-205	153	7	detailed	detail	VERB
gp-205	153	8	below	below	ADV
gp-205	153	9	:	:	PUNCT
gp-205	153	10	table	table	NOUN
gp-205	153	11	8	8	NUM
gp-205	153	12	.	.	PUNCT
gp-205	154	1	results	result	NOUN
gp-205	154	2	of	of	ADP
gp-205	154	3	effect	effect	NOUN
gp-205	154	4	size	size	NOUN
gp-205	154	5	analysis	analysis	NOUN
gp-205	154	6	(	(	PUNCT
gp-205	154	7	f2	f2	PROPN
gp-205	154	8	)	)	PUNCT
gp-205	154	9	audit	audit	NOUN
gp-205	154	10	quality	quality	NOUN
gp-205	154	11	cloud	cloud	NOUN
gp-205	154	12	coumputing	coumpute	VERB
gp-205	154	13	0.0999	0.0999	NUM
gp-205	154	14	fee	fee	NOUN
gp-205	154	15	audit	audit	NOUN
gp-205	154	16	0.0088	0.0088	NUM
gp-205	154	17	independence	independence	NOUN
gp-205	154	18	0.3615	0.3615	NUM
gp-205	154	19	competence	competence	NOUN
gp-205	154	20	0.3546	0.3546	NUM
gp-205	154	21	audit	audit	NOUN
gp-205	154	22	quality	quality	NOUN
gp-205	154	23	cc	cc	ADP
gp-205	154	24	moderation	moderation	NOUN
gp-205	154	25	:	:	PUNCT
gp-205	154	26	audit	audit	NOUN
gp-205	154	27	fees	fee	NOUN
gp-205	154	28	on	on	ADP
gp-205	154	29	audit	audit	NOUN
gp-205	154	30	quality	quality	NOUN
gp-205	154	31	0.0013	0.0013	NUM
gp-205	154	32	cc	cc	NOUN
gp-205	154	33	moderation	moderation	NOUN
gp-205	154	34	:	:	PUNCT
gp-205	154	35	independence	independence	NOUN
gp-205	154	36	to	to	PART
gp-205	154	37	audit	audit	VERB
gp-205	154	38	quality	quality	NOUN
gp-205	154	39	0.0837	0.0837	NUM
gp-205	154	40	cc	cc	NOUN
gp-205	154	41	moderation	moderation	NOUN
gp-205	154	42	:	:	PUNCT
gp-205	154	43	competence	competence	NOUN
gp-205	154	44	to	to	PART
gp-205	154	45	audit	audit	VERB
gp-205	154	46	quality	quality	NOUN
gp-205	154	47	0.0842	0.0842	NUM
gp-205	154	48	cc	cc	NOUN
gp-205	154	49	moderation	moderation	NOUN
gp-205	154	50	:	:	PUNCT
gp-205	154	51	professional	professional	ADJ
gp-205	154	52	scepticism	scepticism	NOUN
gp-205	154	53	on	on	ADP
gp-205	154	54	audit	audit	NOUN
gp-205	154	55	quality	quality	NOUN
gp-205	154	56	0.0001	0.0001	NUM
gp-205	154	57	professional	professional	ADJ
gp-205	154	58	skepticism	skepticism	NOUN
gp-205	154	59	0.0420	0.0420	NUM
gp-205	154	60	source	source	NOUN
gp-205	154	61	:	:	PUNCT
gp-205	154	62	researcher	researcher	NOUN
gp-205	154	63	's	's	PART
gp-205	154	64	processed	process	VERB
gp-205	154	65	data	datum	NOUN
gp-205	154	66	(	(	PUNCT
gp-205	154	67	2025	2025	NUM
gp-205	154	68	)	)	PUNCT
gp-205	154	69	from	from	ADP
gp-205	154	70	the	the	DET
gp-205	154	71	table	table	NOUN
gp-205	154	72	above	above	ADV
gp-205	154	73	,	,	PUNCT
gp-205	154	74	the	the	DET
gp-205	154	75	following	follow	VERB
gp-205	154	76	can	can	AUX
gp-205	154	77	be	be	AUX
gp-205	154	78	summarized	summarize	VERB
gp-205	154	79	:	:	PUNCT
gp-205	154	80	1	1	X
gp-205	154	81	)	)	PUNCT
gp-205	154	82	the	the	DET
gp-205	154	83	competency	competency	NOUN
gp-205	154	84	variable	variable	NOUN
gp-205	154	85	significantly	significantly	ADV
gp-205	154	86	impacts	impact	VERB
gp-205	154	87	audit	audit	NOUN
gp-205	154	88	quality	quality	NOUN
gp-205	154	89	,	,	PUNCT
gp-205	154	90	with	with	ADP
gp-205	154	91	an	an	DET
gp-205	154	92	f	f	ADJ
gp-205	154	93	-	-	PUNCT
gp-205	154	94	square	square	ADJ
gp-205	154	95	value	value	NOUN
gp-205	154	96	of	of	ADP
gp-205	154	97	0.3546	0.3546	NUM
gp-205	154	98	.	.	PUNCT
gp-205	155	1	2	2	NUM
gp-205	155	2	)	)	PUNCT
gp-205	155	3	the	the	DET
gp-205	155	4	independence	independence	NOUN
gp-205	155	5	variable	variable	NOUN
gp-205	155	6	also	also	ADV
gp-205	155	7	has	have	VERB
gp-205	155	8	a	a	DET
gp-205	155	9	substantial	substantial	ADJ
gp-205	155	10	impact	impact	NOUN
gp-205	155	11	on	on	ADP
gp-205	155	12	audit	audit	NOUN
gp-205	155	13	quality	quality	NOUN
gp-205	155	14	,	,	PUNCT
gp-205	155	15	with	with	ADP
gp-205	155	16	an	an	DET
gp-205	155	17	f	f	ADJ
gp-205	155	18	-	-	PUNCT
gp-205	155	19	square	square	ADJ
gp-205	155	20	value	value	NOUN
gp-205	155	21	of	of	ADP
gp-205	155	22	0.3615	0.3615	NUM
gp-205	155	23	.	.	PUNCT
gp-205	156	1	3	3	X
gp-205	156	2	)	)	PUNCT
gp-205	156	3	the	the	DET
gp-205	156	4	professional	professional	ADJ
gp-205	156	5	skepticism	skepticism	NOUN
gp-205	156	6	variable	variable	NOUN
gp-205	156	7	has	have	VERB
gp-205	156	8	a	a	DET
gp-205	156	9	minor	minor	ADJ
gp-205	156	10	influence	influence	NOUN
gp-205	156	11	on	on	ADP
gp-205	156	12	audit	audit	NOUN
gp-205	156	13	quality	quality	NOUN
gp-205	156	14	,	,	PUNCT
gp-205	156	15	reflected	reflect	VERB
gp-205	156	16	by	by	ADP
gp-205	156	17	an	an	DET
gp-205	156	18	f	f	PROPN
gp-205	156	19	-	-	PUNCT
gp-205	156	20	square	square	ADJ
gp-205	156	21	value	value	NOUN
gp-205	156	22	of	of	ADP
gp-205	156	23	0.0420	0.0420	NUM
gp-205	156	24	.	.	PUNCT
gp-205	157	1	4	4	NUM
gp-205	157	2	)	)	PUNCT
gp-205	157	3	the	the	DET
gp-205	157	4	audit	audit	NOUN
gp-205	157	5	fee	fee	NOUN
gp-205	157	6	variable	variable	NOUN
gp-205	157	7	has	have	VERB
gp-205	157	8	a	a	DET
gp-205	157	9	small	small	ADJ
gp-205	157	10	impact	impact	NOUN
gp-205	157	11	on	on	ADP
gp-205	157	12	audit	audit	NOUN
gp-205	157	13	quality	quality	NOUN
gp-205	157	14	,	,	PUNCT
gp-205	157	15	with	with	ADP
gp-205	157	16	an	an	DET
gp-205	157	17	f	f	ADJ
gp-205	157	18	-	-	PUNCT
gp-205	157	19	square	square	ADJ
gp-205	157	20	value	value	NOUN
gp-205	157	21	of	of	ADP
gp-205	157	22	0.088	0.088	NUM
gp-205	157	23	.	.	PUNCT
gp-205	158	1	5	5	NUM
gp-205	158	2	)	)	PUNCT
gp-205	158	3	the	the	DET
gp-205	158	4	cloud	cloud	NOUN
gp-205	158	5	computing	compute	VERB
gp-205	158	6	variable	variable	NOUN
gp-205	158	7	demonstrates	demonstrate	VERB
gp-205	158	8	a	a	DET
gp-205	158	9	limited	limited	ADJ
gp-205	158	10	effect	effect	NOUN
gp-205	158	11	on	on	ADP
gp-205	158	12	audit	audit	NOUN
gp-205	158	13	quality	quality	NOUN
gp-205	158	14	,	,	PUNCT
gp-205	158	15	with	with	ADP
gp-205	158	16	an	an	DET
gp-205	158	17	f	f	ADJ
gp-205	158	18	-	-	PUNCT
gp-205	158	19	square	square	ADJ
gp-205	158	20	value	value	NOUN
gp-205	158	21	of	of	ADP
gp-205	158	22	0.0999	0.0999	NUM
gp-205	158	23	.	.	PUNCT
gp-205	159	1	regarding	regard	VERB
gp-205	159	2	cloud	cloud	NOUN
gp-205	159	3	computing	compute	VERB
gp-205	159	4	moderation	moderation	NOUN
gp-205	159	5	:	:	PUNCT
gp-205	159	6	the	the	DET
gp-205	159	7	effects	effect	NOUN
gp-205	159	8	on	on	ADP
gp-205	159	9	competence	competence	NOUN
gp-205	159	10	,	,	PUNCT
gp-205	159	11	independence	independence	NOUN
gp-205	159	12	,	,	PUNCT
gp-205	159	13	professional	professional	ADJ
gp-205	159	14	skepticism	skepticism	NOUN
gp-205	159	15	,	,	PUNCT
gp-205	159	16	and	and	CCONJ
gp-205	159	17	audit	audit	NOUN
gp-205	159	18	fees	fee	NOUN
gp-205	159	19	on	on	ADP
gp-205	159	20	audit	audit	NOUN
gp-205	159	21	quality	quality	NOUN
gp-205	159	22	are	be	AUX
gp-205	159	23	minimal	minimal	ADJ
gp-205	159	24	,	,	PUNCT
gp-205	159	25	with	with	ADP
gp-205	159	26	f	f	ADJ
gp-205	159	27	-	-	PUNCT
gp-205	159	28	square	square	ADJ
gp-205	159	29	values	value	NOUN
gp-205	159	30	of	of	ADP
gp-205	159	31	0.0842	0.0842	NUM
gp-205	159	32	,	,	PUNCT
gp-205	159	33	0.0837	0.0837	NUM
gp-205	159	34	,	,	PUNCT
gp-205	159	35	0.0001	0.0001	NUM
gp-205	159	36	,	,	PUNCT
gp-205	159	37	and	and	CCONJ
gp-205	159	38	0.0013	0.0013	NUM
gp-205	159	39	,	,	PUNCT
gp-205	159	40	respectively	respectively	ADV
gp-205	159	41	.	.	PUNCT
gp-205	160	1	to	to	PART
gp-205	160	2	test	test	VERB
gp-205	160	3	the	the	DET
gp-205	160	4	hypotheses	hypothesis	NOUN
gp-205	160	5	,	,	PUNCT
gp-205	160	6	statistical	statistical	ADJ
gp-205	160	7	values	value	NOUN
gp-205	160	8	are	be	AUX
gp-205	160	9	analyzed	analyze	VERB
gp-205	160	10	using	use	VERB
gp-205	160	11	an	an	DET
gp-205	160	12	alpha	alpha	ADJ
gp-205	160	13	level	level	NOUN
gp-205	160	14	of	of	ADP
gp-205	160	15	5	5	NUM
gp-205	160	16	%	%	NOUN
gp-205	160	17	or	or	CCONJ
gp-205	160	18	0.05	0.05	NUM
gp-205	160	19	(	(	PUNCT
gp-205	160	20	p	p	NOUN
gp-205	160	21	-	-	PUNCT
gp-205	160	22	values	value	NOUN
gp-205	160	23	<	<	X
gp-205	160	24	0.05	0.05	NUM
gp-205	160	25	)	)	PUNCT
gp-205	160	26	.	.	PUNCT
gp-205	161	1	the	the	DET
gp-205	161	2	critical	critical	ADJ
gp-205	161	3	t	t	NOUN
gp-205	161	4	-	-	PUNCT
gp-205	161	5	statistic	statistic	NOUN
gp-205	161	6	threshold	threshold	NOUN
gp-205	161	7	for	for	ADP
gp-205	161	8	this	this	DET
gp-205	161	9	analysis	analysis	NOUN
gp-205	161	10	is	be	AUX
gp-205	161	11	1.96	1.96	NUM
gp-205	161	12	.	.	PUNCT
gp-205	162	1	a	a	DET
gp-205	162	2	hypothesis	hypothesis	NOUN
gp-205	162	3	is	be	AUX
gp-205	162	4	considered	consider	VERB
gp-205	162	5	supported	support	VERB
gp-205	162	6	if	if	SCONJ
gp-205	162	7	the	the	DET
gp-205	162	8	t	t	NOUN
gp-205	162	9	-	-	PUNCT
gp-205	162	10	statistic	statistic	NOUN
gp-205	162	11	>	>	X
gp-205	162	12	1.96	1.96	NUM
gp-205	162	13	.	.	PUNCT
gp-205	163	1	the	the	DET
gp-205	163	2	hypothesis	hypothesis	NOUN
gp-205	163	3	test	test	NOUN
gp-205	163	4	results	result	NOUN
gp-205	163	5	for	for	ADP
gp-205	163	6	this	this	DET
gp-205	163	7	study	study	NOUN
gp-205	163	8	are	be	AUX
gp-205	163	9	as	as	SCONJ
gp-205	163	10	follows	follow	VERB
gp-205	163	11	:	:	PUNCT
gp-205	163	12	american	american	PROPN
gp-205	163	13	journal	journal	PROPN
gp-205	163	14	of	of	ADP
gp-205	163	15	economic	economic	ADJ
gp-205	163	16	and	and	CCONJ
gp-205	163	17	management	management	NOUN
gp-205	163	18	business	business	NOUN
gp-205	163	19	vol	vol	NOUN
gp-205	163	20	.	.	PROPN
gp-205	164	1	4	4	NUM
gp-205	164	2	no	no	NOUN
gp-205	164	3	.	.	NOUN
gp-205	164	4	5	5	NUM
gp-205	164	5	may	may	AUX
gp-205	164	6	2025	2025	NUM
gp-205	164	7	607	607	NUM
gp-205	164	8	table	table	NOUN
gp-205	164	9	9	9	NUM
gp-205	164	10	.	.	PUNCT
gp-205	165	1	results	result	NOUN
gp-205	165	2	of	of	ADP
gp-205	165	3	hypothesis	hypothesis	NOUN
gp-205	165	4	tests	test	NOUN
gp-205	165	5	with	with	ADP
gp-205	165	6	path	path	NOUN
gp-205	165	7	coefficients	coefficient	NOUN
gp-205	165	8	original	original	ADJ
gp-205	165	9	sample	sample	NOUN
gp-205	165	10	(	(	PUNCT
gp-205	165	11	o	o	NOUN
gp-205	165	12	)	)	PUNCT
gp-205	165	13	sample	sample	NOUN
gp-205	165	14	mean	mean	NOUN
gp-205	165	15	(	(	PUNCT
gp-205	165	16	m	m	NOUN
gp-205	165	17	)	)	PUNCT
gp-205	165	18	standard	standard	ADJ
gp-205	165	19	deviation	deviation	NOUN
gp-205	165	20	(	(	PUNCT
gp-205	165	21	stdev	stdev	NOUN
gp-205	165	22	)	)	PUNCT
gp-205	165	23	t	t	PROPN
gp-205	165	24	statistics	statistic	NOUN
gp-205	165	25	(	(	PUNCT
gp-205	165	26	|o	|o	NOUN
gp-205	165	27	/	/	SYM
gp-205	165	28	stdev|	stdev|	NOUN
gp-205	165	29	)	)	PUNCT
gp-205	165	30	p	p	NOUN
gp-205	165	31	values	value	NOUN
gp-205	165	32	competence	competence	NOUN
gp-205	165	33	-	-	PUNCT
gp-205	165	34	>	>	X
gp-205	165	35	audit	audit	NOUN
gp-205	165	36	quality	quality	NOUN
gp-205	165	37	0.5112	0.5112	NUM
gp-205	165	38	0.5286	0.5286	NUM
gp-205	165	39	0.0845	0.0845	NUM
gp-205	165	40	60.526	60.526	NUM
gp-205	165	41	0.0000	0.0000	NUM
gp-205	165	42	independence	independence	NOUN
gp-205	165	43	-	-	PUNCT
gp-205	165	44	>	>	X
gp-205	165	45	audit	audit	NOUN
gp-205	165	46	quality	quality	NOUN
gp-205	165	47	0.4435	0.4435	NUM
gp-205	165	48	0.4330	0.4330	NUM
gp-205	165	49	0.0672	0.0672	NUM
gp-205	165	50	66.023	66.023	NUM
gp-205	165	51	0.0000	0.0000	NUM
gp-205	165	52	professional	professional	ADJ
gp-205	165	53	skepticism	skepticism	NOUN
gp-205	165	54	-	-	PUNCT
gp-205	165	55	>	>	X
gp-205	165	56	on	on	ADP
gp-205	165	57	audit	audit	NOUN
gp-205	165	58	quality	quality	NOUN
gp-205	165	59	-0.0736	-0.0736	NOUN
gp-205	165	60	-0.0767	-0.0767	VERB
gp-205	165	61	0.0303	0.0303	NUM
gp-205	165	62	24.251	24.251	NUM
gp-205	165	63	0.0157	0.0157	NUM
gp-205	165	64	fee	fee	NOUN
gp-205	165	65	audit	audit	NOUN
gp-205	165	66	-	-	PUNCT
gp-205	165	67	>	>	X
gp-205	165	68	audit	audit	NOUN
gp-205	165	69	quality	quality	NOUN
gp-205	165	70	-0.0277	-0.0277	NOUN
gp-205	165	71	-0.0311	-0.0311	NOUN
gp-205	166	1	0.0244	0.0244	NUM
gp-205	167	1	11.388	11.388	NUM
gp-205	167	2	0.2553	0.2553	NUM
gp-205	167	3	cloud	cloud	NOUN
gp-205	167	4	coumputing	coumputing	NOUN
gp-205	167	5	-	-	PUNCT
gp-205	167	6	>	>	X
gp-205	167	7	audit	audit	NOUN
gp-205	167	8	quality	quality	NOUN
gp-205	167	9	0.1586	0.1586	NUM
gp-205	167	10	0.1580	0.1580	NUM
gp-205	167	11	0.0445	0.0445	NUM
gp-205	167	12	35.605	35.605	NUM
gp-205	167	13	0.0004	0.0004	NUM
gp-205	167	14	cc	cc	NOUN
gp-205	167	15	moderation	moderation	NOUN
gp-205	167	16	:	:	PUNCT
gp-205	167	17	competence	competence	NOUN
gp-205	167	18	on	on	ADP
gp-205	167	19	audit	audit	NOUN
gp-205	167	20	quality	quality	NOUN
gp-205	167	21	-	-	PUNCT
gp-205	167	22	>	>	X
gp-205	167	23	audit	audit	NOUN
gp-205	167	24	quality	quality	NOUN
gp-205	167	25	0.2184	0.2184	NUM
gp-205	167	26	0.2078	0.2078	NUM
gp-205	167	27	0.0698	0.0698	NUM
gp-205	167	28	31.317	31.317	NUM
gp-205	167	29	0.0018	0.0018	NUM
gp-205	167	30	cc	cc	NOUN
gp-205	167	31	moderation	moderation	NOUN
gp-205	167	32	:	:	PUNCT
gp-205	167	33	independence	independence	NOUN
gp-205	167	34	on	on	ADP
gp-205	167	35	audit	audit	NOUN
gp-205	167	36	quality	quality	NOUN
gp-205	167	37	-	-	PUNCT
gp-205	167	38	>	>	X
gp-205	167	39	audit	audit	NOUN
gp-205	167	40	quality	quality	NOUN
gp-205	167	41	-0.2154	-0.2154	NOUN
gp-205	167	42	-0.2078	-0.2078	VERB
gp-205	168	1	0.0683	0.0683	NUM
gp-205	168	2	31.545	31.545	NUM
gp-205	168	3	0.0017	0.0017	NUM
gp-205	168	4	cc	cc	NOUN
gp-205	168	5	moderation	moderation	NOUN
gp-205	168	6	:	:	PUNCT
gp-205	168	7	professional	professional	ADJ
gp-205	168	8	skepticism	skepticism	NOUN
gp-205	168	9	on	on	ADP
gp-205	168	10	audit	audit	NOUN
gp-205	168	11	quality	quality	NOUN
gp-205	168	12	-	-	PUNCT
gp-205	168	13	>	>	X
gp-205	168	14	audit	audit	NOUN
gp-205	168	15	quality	quality	NOUN
gp-205	169	1	0.0037	0.0037	NUM
gp-205	169	2	0.0028	0.0028	NUM
gp-205	169	3	0.0328	0.0328	NUM
gp-205	169	4	0.1133	0.1133	NUM
gp-205	169	5	0.9099	0.9099	NUM
gp-205	169	6	cc	cc	NOUN
gp-205	169	7	moderation	moderation	NOUN
gp-205	169	8	:	:	PUNCT
gp-205	169	9	fee	fee	NOUN
gp-205	169	10	audit	audit	NOUN
gp-205	169	11	on	on	ADP
gp-205	169	12	audit	audit	NOUN
gp-205	169	13	quality	quality	NOUN
gp-205	169	14	-	-	PUNCT
gp-205	169	15	>	>	X
gp-205	169	16	audit	audit	NOUN
gp-205	169	17	quality	quality	NOUN
gp-205	169	18	0.0108	0.0108	NUM
gp-205	169	19	0.0149	0.0149	NUM
gp-205	169	20	0.0237	0.0237	NUM
gp-205	169	21	0.4569	0.4569	NUM
gp-205	169	22	0.6479	0.6479	NUM
gp-205	169	23	source	source	NOUN
gp-205	169	24	:	:	PUNCT
gp-205	169	25	researcher	researcher	NOUN
gp-205	169	26	's	's	PART
gp-205	169	27	processed	process	VERB
gp-205	169	28	data	datum	NOUN
gp-205	169	29	(	(	PUNCT
gp-205	169	30	2025	2025	NUM
gp-205	169	31	)	)	PUNCT
gp-205	169	32	based	base	VERB
gp-205	169	33	on	on	ADP
gp-205	169	34	the	the	DET
gp-205	169	35	table	table	NOUN
gp-205	169	36	above	above	ADV
gp-205	169	37	,	,	PUNCT
gp-205	169	38	the	the	DET
gp-205	169	39	results	result	NOUN
gp-205	169	40	of	of	ADP
gp-205	169	41	the	the	DET
gp-205	169	42	path	path	NOUN
gp-205	169	43	coefficients	coefficient	NOUN
gp-205	169	44	can	can	AUX
gp-205	169	45	be	be	AUX
gp-205	169	46	interpreted	interpret	VERB
gp-205	169	47	as	as	ADP
gp-205	169	48	follows	follow	VERB
gp-205	169	49	:	:	PUNCT
gp-205	169	50	1	1	X
gp-205	169	51	.	.	X
gp-205	169	52	hypothesis	hypothesis	NOUN
gp-205	169	53	1	1	NUM
gp-205	169	54	:	:	PUNCT
gp-205	169	55	competence	competence	NOUN
gp-205	169	56	positively	positively	ADV
gp-205	169	57	influences	influence	VERB
gp-205	169	58	audit	audit	NOUN
gp-205	169	59	quality	quality	NOUN
gp-205	169	60	with	with	ADP
gp-205	169	61	a	a	DET
gp-205	169	62	coefficient	coefficient	NOUN
gp-205	169	63	of	of	ADP
gp-205	169	64	0.0000	0.0000	NUM
gp-205	169	65	.	.	PUNCT
gp-205	170	1	the	the	DET
gp-205	170	2	p	p	NOUN
gp-205	170	3	-	-	PUNCT
gp-205	170	4	value	value	NOUN
gp-205	170	5	is	be	AUX
gp-205	170	6	0.0000	0.0000	NUM
gp-205	170	7	<	<	X
gp-205	170	8	0.05	0.05	NUM
gp-205	170	9	,	,	PUNCT
gp-205	170	10	indicating	indicate	VERB
gp-205	170	11	a	a	DET
gp-205	170	12	significant	significant	ADJ
gp-205	170	13	impact	impact	NOUN
gp-205	170	14	.	.	PUNCT
gp-205	171	1	this	this	PRON
gp-205	171	2	confirms	confirm	VERB
gp-205	171	3	the	the	DET
gp-205	171	4	first	first	ADJ
gp-205	171	5	hypothesis	hypothesis	NOUN
gp-205	171	6	that	that	PRON
gp-205	171	7	competence	competence	NOUN
gp-205	171	8	affects	affect	VERB
gp-205	171	9	audit	audit	NOUN
gp-205	171	10	quality	quality	NOUN
gp-205	171	11	.	.	PUNCT
gp-205	172	1	it	it	PRON
gp-205	172	2	suggests	suggest	VERB
gp-205	172	3	that	that	SCONJ
gp-205	172	4	improved	improved	ADJ
gp-205	172	5	competence	competence	NOUN
gp-205	172	6	leads	lead	VERB
gp-205	172	7	to	to	ADP
gp-205	172	8	better	well	ADJ
gp-205	172	9	audit	audit	NOUN
gp-205	172	10	quality	quality	NOUN
gp-205	172	11	.	.	PUNCT
gp-205	173	1	2	2	X
gp-205	173	2	.	.	X
gp-205	173	3	hypothesis	hypothesis	NOUN
gp-205	173	4	2	2	NUM
gp-205	173	5	:	:	PUNCT
gp-205	173	6	independence	independence	NOUN
gp-205	173	7	positively	positively	ADV
gp-205	173	8	impacts	impact	VERB
gp-205	173	9	audit	audit	NOUN
gp-205	173	10	quality	quality	NOUN
gp-205	173	11	with	with	ADP
gp-205	173	12	a	a	DET
gp-205	173	13	coefficient	coefficient	NOUN
gp-205	173	14	of	of	ADP
gp-205	173	15	0.0000	0.0000	NUM
gp-205	173	16	.	.	PUNCT
gp-205	174	1	the	the	DET
gp-205	174	2	p	p	NOUN
gp-205	174	3	-	-	PUNCT
gp-205	174	4	value	value	NOUN
gp-205	174	5	is	be	AUX
gp-205	174	6	0.0000	0.0000	NUM
gp-205	174	7	<	<	X
gp-205	174	8	0.05	0.05	NUM
gp-205	174	9	,	,	PUNCT
gp-205	174	10	showing	show	VERB
gp-205	174	11	a	a	DET
gp-205	174	12	significant	significant	ADJ
gp-205	174	13	effect	effect	NOUN
gp-205	174	14	.	.	PUNCT
gp-205	175	1	this	this	PRON
gp-205	175	2	supports	support	VERB
gp-205	175	3	the	the	DET
gp-205	175	4	second	second	ADJ
gp-205	175	5	hypothesis	hypothesis	NOUN
gp-205	175	6	,	,	PUNCT
gp-205	175	7	confirming	confirm	VERB
gp-205	175	8	that	that	SCONJ
gp-205	175	9	independence	independence	NOUN
gp-205	175	10	influences	influence	VERB
gp-205	175	11	audit	audit	NOUN
gp-205	175	12	quality	quality	NOUN
gp-205	175	13	.	.	PUNCT
gp-205	176	1	an	an	DET
gp-205	176	2	increase	increase	NOUN
gp-205	176	3	in	in	ADP
gp-205	176	4	independence	independence	NOUN
gp-205	176	5	corresponds	correspond	VERB
gp-205	176	6	to	to	ADP
gp-205	176	7	enhanced	enhanced	ADJ
gp-205	176	8	audit	audit	NOUN
gp-205	176	9	quality	quality	NOUN
gp-205	176	10	.	.	PUNCT
gp-205	177	1	3	3	X
gp-205	177	2	.	.	X
gp-205	177	3	hypothesis	hypothesis	NOUN
gp-205	177	4	3	3	NUM
gp-205	177	5	:	:	PUNCT
gp-205	177	6	professional	professional	ADJ
gp-205	177	7	skepticism	skepticism	NOUN
gp-205	177	8	positively	positively	ADV
gp-205	177	9	affects	affect	VERB
gp-205	177	10	audit	audit	NOUN
gp-205	177	11	quality	quality	NOUN
gp-205	177	12	with	with	ADP
gp-205	177	13	a	a	DET
gp-205	177	14	coefficient	coefficient	NOUN
gp-205	177	15	of	of	ADP
gp-205	177	16	0.0157	0.0157	NUM
gp-205	177	17	.	.	PUNCT
gp-205	178	1	the	the	DET
gp-205	178	2	p	p	NOUN
gp-205	178	3	-	-	PUNCT
gp-205	178	4	value	value	NOUN
gp-205	178	5	is	be	AUX
gp-205	178	6	0.0157	0.0157	NUM
gp-205	178	7	<	<	X
gp-205	178	8	0.05	0.05	NUM
gp-205	178	9	,	,	PUNCT
gp-205	178	10	indicating	indicate	VERB
gp-205	178	11	a	a	DET
gp-205	178	12	significant	significant	ADJ
gp-205	178	13	relationship	relationship	NOUN
gp-205	178	14	.	.	PUNCT
gp-205	179	1	this	this	PRON
gp-205	179	2	validates	validate	VERB
gp-205	179	3	the	the	DET
gp-205	179	4	third	third	ADJ
gp-205	179	5	hypothesis	hypothesis	NOUN
gp-205	179	6	,	,	PUNCT
gp-205	179	7	suggesting	suggest	VERB
gp-205	179	8	that	that	SCONJ
gp-205	179	9	higher	high	ADJ
gp-205	179	10	professional	professional	ADJ
gp-205	179	11	skepticism	skepticism	NOUN
gp-205	179	12	results	result	NOUN
gp-205	179	13	in	in	ADP
gp-205	179	14	improved	improved	ADJ
gp-205	179	15	audit	audit	NOUN
gp-205	179	16	quality	quality	NOUN
gp-205	179	17	.	.	PUNCT
gp-205	180	1	4	4	X
gp-205	180	2	.	.	X
gp-205	180	3	hypothesis	hypothesis	NOUN
gp-205	180	4	4	4	NUM
gp-205	180	5	:	:	PUNCT
gp-205	180	6	audit	audit	NOUN
gp-205	180	7	fees	fee	NOUN
gp-205	180	8	have	have	VERB
gp-205	180	9	no	no	DET
gp-205	180	10	significant	significant	ADJ
gp-205	180	11	influence	influence	NOUN
gp-205	180	12	on	on	ADP
gp-205	180	13	audit	audit	NOUN
gp-205	180	14	quality	quality	NOUN
gp-205	180	15	,	,	PUNCT
gp-205	180	16	as	as	SCONJ
gp-205	180	17	evidenced	evidence	VERB
gp-205	180	18	by	by	ADP
gp-205	180	19	a	a	DET
gp-205	180	20	coefficient	coefficient	NOUN
gp-205	180	21	value	value	NOUN
gp-205	180	22	of	of	ADP
gp-205	180	23	0.2553	0.2553	NUM
gp-205	180	24	and	and	CCONJ
gp-205	180	25	a	a	DET
gp-205	180	26	p	p	NOUN
gp-205	180	27	-	-	PUNCT
gp-205	180	28	value	value	NOUN
gp-205	180	29	of	of	ADP
gp-205	180	30	0.2553	0.2553	NUM
gp-205	180	31	,	,	PUNCT
gp-205	180	32	which	which	PRON
gp-205	180	33	exceeds	exceed	VERB
gp-205	180	34	the	the	DET
gp-205	180	35	threshold	threshold	NOUN
gp-205	180	36	of	of	ADP
gp-205	180	37	0.05	0.05	NUM
gp-205	180	38	.	.	PUNCT
gp-205	181	1	this	this	PRON
gp-205	181	2	contradicts	contradict	VERB
gp-205	181	3	the	the	DET
gp-205	181	4	fourth	fourth	ADJ
gp-205	181	5	hypothesis	hypothesis	NOUN
gp-205	181	6	,	,	PUNCT
gp-205	181	7	demonstrating	demonstrate	VERB
gp-205	181	8	that	that	SCONJ
gp-205	181	9	changes	change	NOUN
gp-205	181	10	in	in	ADP
gp-205	181	11	audit	audit	NOUN
gp-205	181	12	fees	fee	NOUN
gp-205	181	13	do	do	AUX
gp-205	181	14	not	not	PART
gp-205	181	15	improve	improve	VERB
gp-205	181	16	audit	audit	NOUN
gp-205	181	17	quality	quality	NOUN
gp-205	181	18	.	.	PUNCT
gp-205	182	1	5	5	X
gp-205	182	2	.	.	X
gp-205	182	3	hypothesis	hypothesis	NOUN
gp-205	182	4	5	5	NUM
gp-205	182	5	:	:	PUNCT
gp-205	182	6	cloud	cloud	NOUN
gp-205	182	7	computing	computing	NOUN
gp-205	182	8	positively	positively	ADV
gp-205	182	9	influences	influence	VERB
gp-205	182	10	audit	audit	NOUN
gp-205	182	11	quality	quality	NOUN
gp-205	182	12	with	with	ADP
gp-205	182	13	a	a	DET
gp-205	182	14	coefficient	coefficient	NOUN
gp-205	182	15	of	of	ADP
gp-205	182	16	0.0004	0.0004	NUM
gp-205	182	17	.	.	PUNCT
gp-205	183	1	the	the	DET
gp-205	183	2	p	p	NOUN
gp-205	183	3	-	-	PUNCT
gp-205	183	4	value	value	NOUN
gp-205	183	5	is	be	AUX
gp-205	183	6	0.0004	0.0004	NUM
gp-205	183	7	<	<	X
gp-205	183	8	0.05	0.05	NUM
gp-205	183	9	,	,	PUNCT
gp-205	183	10	indicating	indicate	VERB
gp-205	183	11	a	a	DET
gp-205	183	12	significant	significant	ADJ
gp-205	183	13	impact	impact	NOUN
gp-205	183	14	.	.	PUNCT
gp-205	184	1	this	this	PRON
gp-205	184	2	supports	support	VERB
gp-205	184	3	the	the	DET
gp-205	184	4	fifth	fifth	ADJ
gp-205	184	5	hypothesis	hypothesis	NOUN
gp-205	184	6	,	,	PUNCT
gp-205	184	7	suggesting	suggest	VERB
gp-205	184	8	that	that	SCONJ
gp-205	184	9	advancements	advancement	NOUN
gp-205	184	10	in	in	ADP
gp-205	184	11	cloud	cloud	NOUN
gp-205	184	12	computing	computing	NOUN
gp-205	184	13	improve	improve	VERB
gp-205	184	14	audit	audit	NOUN
gp-205	184	15	quality	quality	NOUN
gp-205	184	16	.	.	PUNCT
gp-205	185	1	6	6	X
gp-205	185	2	.	.	X
gp-205	185	3	hypothesis	hypothesis	NOUN
gp-205	185	4	6	6	NUM
gp-205	185	5	:	:	PUNCT
gp-205	185	6	cloud	cloud	NOUN
gp-205	185	7	computing	computing	NOUN
gp-205	185	8	moderates	moderate	NOUN
gp-205	185	9	the	the	DET
gp-205	185	10	relationship	relationship	NOUN
gp-205	185	11	between	between	ADP
gp-205	185	12	competence	competence	NOUN
gp-205	185	13	and	and	CCONJ
gp-205	185	14	audit	audit	NOUN
gp-205	185	15	quality	quality	NOUN
gp-205	185	16	positively	positively	ADV
gp-205	185	17	,	,	PUNCT
gp-205	185	18	with	with	ADP
gp-205	185	19	a	a	DET
gp-205	185	20	coefficient	coefficient	NOUN
gp-205	185	21	of	of	ADP
gp-205	185	22	0.0018	0.0018	NUM
gp-205	185	23	.	.	PUNCT
gp-205	186	1	the	the	DET
gp-205	186	2	p	p	NOUN
gp-205	186	3	-	-	PUNCT
gp-205	186	4	value	value	NOUN
gp-205	186	5	is	be	AUX
gp-205	186	6	0.0018	0.0018	NUM
gp-205	186	7	<	<	X
gp-205	186	8	0.05	0.05	NUM
gp-205	186	9	,	,	PUNCT
gp-205	186	10	indicating	indicate	VERB
gp-205	186	11	significant	significant	ADJ
gp-205	186	12	moderation	moderation	NOUN
gp-205	186	13	.	.	PUNCT
gp-205	187	1	this	this	PRON
gp-205	187	2	confirms	confirm	VERB
gp-205	187	3	the	the	DET
gp-205	187	4	sixth	sixth	ADJ
gp-205	187	5	hypothesis	hypothesis	NOUN
gp-205	187	6	,	,	PUNCT
gp-205	187	7	showing	show	VERB
gp-205	187	8	that	that	SCONJ
gp-205	187	9	better	well	ADJ
gp-205	187	10	cloud	cloud	NOUN
gp-205	187	11	computing	computing	NOUN
gp-205	187	12	strengthens	strengthen	VERB
gp-205	187	13	the	the	DET
gp-205	187	14	link	link	NOUN
gp-205	187	15	between	between	ADP
gp-205	187	16	competence	competence	NOUN
gp-205	187	17	and	and	CCONJ
gp-205	187	18	audit	audit	NOUN
gp-205	187	19	quality	quality	NOUN
gp-205	187	20	.	.	PUNCT
gp-205	188	1	khairul	khairul	PROPN
gp-205	188	2	amri	amri	PROPN
gp-205	188	3	hasibuan	hasibuan	PROPN
gp-205	188	4	"	"	PUNCT
gp-205	188	5	,	,	PUNCT
gp-205	188	6	f.x	f.x	PROPN
gp-205	188	7	.	.	PROPN
gp-205	188	8	kurniawan	kurniawan	PROPN
gp-205	188	9	tjakrawala	tjakrawala	PROPN
gp-205	188	10	608	608	NUM
gp-205	188	11	7	7	NUM
gp-205	188	12	.	.	PUNCT
gp-205	188	13	hypothesis	hypothesis	NOUN
gp-205	188	14	7	7	NUM
gp-205	188	15	:	:	PUNCT
gp-205	188	16	cloud	cloud	NOUN
gp-205	188	17	computing	computing	NOUN
gp-205	188	18	positively	positively	ADV
gp-205	188	19	moderates	moderate	VERB
gp-205	188	20	the	the	DET
gp-205	188	21	relationship	relationship	NOUN
gp-205	188	22	between	between	ADP
gp-205	188	23	independence	independence	NOUN
gp-205	188	24	and	and	CCONJ
gp-205	188	25	audit	audit	NOUN
gp-205	188	26	quality	quality	NOUN
gp-205	188	27	,	,	PUNCT
gp-205	188	28	with	with	ADP
gp-205	188	29	a	a	DET
gp-205	188	30	coefficient	coefficient	NOUN
gp-205	188	31	of	of	ADP
gp-205	188	32	0.0017	0.0017	NUM
gp-205	188	33	.	.	PUNCT
gp-205	189	1	the	the	DET
gp-205	189	2	p	p	NOUN
gp-205	189	3	-	-	PUNCT
gp-205	189	4	value	value	NOUN
gp-205	189	5	is	be	AUX
gp-205	189	6	0.0017	0.0017	NUM
gp-205	189	7	<	<	X
gp-205	189	8	0.05	0.05	NUM
gp-205	189	9	,	,	PUNCT
gp-205	189	10	indicating	indicate	VERB
gp-205	189	11	significant	significant	ADJ
gp-205	189	12	moderation	moderation	NOUN
gp-205	189	13	.	.	PUNCT
gp-205	190	1	this	this	PRON
gp-205	190	2	supports	support	VERB
gp-205	190	3	the	the	DET
gp-205	190	4	seventh	seventh	ADJ
gp-205	190	5	hypothesis	hypothesis	NOUN
gp-205	190	6	,	,	PUNCT
gp-205	190	7	showing	show	VERB
gp-205	190	8	that	that	SCONJ
gp-205	190	9	improvements	improvement	NOUN
gp-205	190	10	in	in	ADP
gp-205	190	11	cloud	cloud	NOUN
gp-205	190	12	computing	computing	NOUN
gp-205	190	13	enhance	enhance	VERB
gp-205	190	14	the	the	DET
gp-205	190	15	influence	influence	NOUN
gp-205	190	16	of	of	ADP
gp-205	190	17	independence	independence	NOUN
gp-205	190	18	on	on	ADP
gp-205	190	19	audit	audit	NOUN
gp-205	190	20	quality	quality	NOUN
gp-205	190	21	.	.	PUNCT
gp-205	191	1	8	8	X
gp-205	191	2	.	.	X
gp-205	191	3	hypothesis	hypothesis	NOUN
gp-205	191	4	8	8	NUM
gp-205	191	5	:	:	PUNCT
gp-205	191	6	cloud	cloud	NOUN
gp-205	191	7	computing	computing	NOUN
gp-205	191	8	does	do	AUX
gp-205	191	9	not	not	PART
gp-205	191	10	moderate	moderate	VERB
gp-205	191	11	the	the	DET
gp-205	191	12	relationship	relationship	NOUN
gp-205	191	13	between	between	ADP
gp-205	191	14	professional	professional	ADJ
gp-205	191	15	skepticism	skepticism	NOUN
gp-205	191	16	and	and	CCONJ
gp-205	191	17	audit	audit	NOUN
gp-205	191	18	quality	quality	NOUN
gp-205	191	19	,	,	PUNCT
gp-205	191	20	with	with	ADP
gp-205	191	21	a	a	DET
gp-205	191	22	coefficient	coefficient	NOUN
gp-205	191	23	of	of	ADP
gp-205	191	24	0.9099	0.9099	NUM
gp-205	191	25	.	.	PUNCT
gp-205	192	1	the	the	DET
gp-205	192	2	p	p	NOUN
gp-205	192	3	-	-	PUNCT
gp-205	192	4	value	value	NOUN
gp-205	192	5	is	be	AUX
gp-205	192	6	0.9099	0.9099	NUM
gp-205	192	7	>	>	SYM
gp-205	192	8	0.05	0.05	NUM
gp-205	192	9	,	,	PUNCT
gp-205	192	10	indicating	indicate	VERB
gp-205	192	11	no	no	DET
gp-205	192	12	significant	significant	ADJ
gp-205	192	13	moderation	moderation	NOUN
gp-205	192	14	.	.	PUNCT
gp-205	193	1	this	this	PRON
gp-205	193	2	refutes	refute	VERB
gp-205	193	3	the	the	DET
gp-205	193	4	eighth	eighth	ADJ
gp-205	193	5	hypothesis	hypothesis	NOUN
gp-205	193	6	,	,	PUNCT
gp-205	193	7	suggesting	suggest	VERB
gp-205	193	8	that	that	SCONJ
gp-205	193	9	cloud	cloud	NOUN
gp-205	193	10	computing	computing	NOUN
gp-205	193	11	has	have	VERB
gp-205	193	12	no	no	DET
gp-205	193	13	effect	effect	NOUN
gp-205	193	14	on	on	ADP
gp-205	193	15	the	the	DET
gp-205	193	16	relationship	relationship	NOUN
gp-205	193	17	between	between	ADP
gp-205	193	18	professional	professional	ADJ
gp-205	193	19	skepticism	skepticism	NOUN
gp-205	193	20	and	and	CCONJ
gp-205	193	21	audit	audit	NOUN
gp-205	193	22	quality	quality	NOUN
gp-205	193	23	.	.	PUNCT
gp-205	194	1	9	9	X
gp-205	194	2	.	.	X
gp-205	194	3	hypothesis	hypothesis	NOUN
gp-205	194	4	9	9	NUM
gp-205	194	5	:	:	PUNCT
gp-205	194	6	cloud	cloud	ADJ
gp-205	194	7	computing	computing	NOUN
gp-205	194	8	does	do	AUX
gp-205	194	9	not	not	PART
gp-205	194	10	moderate	moderate	VERB
gp-205	194	11	the	the	DET
gp-205	194	12	relationship	relationship	NOUN
gp-205	194	13	between	between	ADP
gp-205	194	14	audit	audit	NOUN
gp-205	194	15	fees	fee	NOUN
gp-205	194	16	and	and	CCONJ
gp-205	194	17	audit	audit	NOUN
gp-205	194	18	quality	quality	NOUN
gp-205	194	19	,	,	PUNCT
gp-205	194	20	with	with	ADP
gp-205	194	21	a	a	DET
gp-205	194	22	coefficient	coefficient	NOUN
gp-205	194	23	of	of	ADP
gp-205	194	24	0.6479	0.6479	NUM
gp-205	194	25	.	.	PUNCT
gp-205	195	1	the	the	DET
gp-205	195	2	p	p	NOUN
gp-205	195	3	-	-	PUNCT
gp-205	195	4	value	value	NOUN
gp-205	195	5	is	be	AUX
gp-205	195	6	0.6479	0.6479	NUM
gp-205	195	7	>	>	PUNCT
gp-205	195	8	0.05	0.05	NUM
gp-205	195	9	,	,	PUNCT
gp-205	195	10	indicating	indicate	VERB
gp-205	195	11	no	no	DET
gp-205	195	12	significant	significant	ADJ
gp-205	195	13	moderation	moderation	NOUN
gp-205	195	14	.	.	PUNCT
gp-205	196	1	this	this	PRON
gp-205	196	2	rejects	reject	VERB
gp-205	196	3	the	the	DET
gp-205	196	4	ninth	ninth	ADJ
gp-205	196	5	hypothesis	hypothesis	NOUN
gp-205	196	6	,	,	PUNCT
gp-205	196	7	showing	show	VERB
gp-205	196	8	that	that	SCONJ
gp-205	196	9	improvements	improvement	NOUN
gp-205	196	10	in	in	ADP
gp-205	196	11	cloud	cloud	NOUN
gp-205	196	12	computing	computing	NOUN
gp-205	196	13	do	do	AUX
gp-205	196	14	not	not	PART
gp-205	196	15	impact	impact	VERB
gp-205	196	16	the	the	DET
gp-205	196	17	relationship	relationship	NOUN
gp-205	196	18	between	between	ADP
gp-205	196	19	audit	audit	NOUN
gp-205	196	20	fees	fee	NOUN
gp-205	196	21	and	and	CCONJ
gp-205	196	22	audit	audit	NOUN
gp-205	196	23	quality	quality	NOUN
gp-205	196	24	.	.	PUNCT
gp-205	197	1	conclusion	conclusion	NOUN
gp-205	197	2	this	this	DET
gp-205	197	3	research	research	NOUN
gp-205	197	4	investigates	investigate	VERB
gp-205	197	5	the	the	DET
gp-205	197	6	influence	influence	NOUN
gp-205	197	7	of	of	ADP
gp-205	197	8	competence	competence	NOUN
gp-205	197	9	,	,	PUNCT
gp-205	197	10	independence	independence	NOUN
gp-205	197	11	,	,	PUNCT
gp-205	197	12	professional	professional	ADJ
gp-205	197	13	skepticism	skepticism	NOUN
gp-205	197	14	,	,	PUNCT
gp-205	197	15	and	and	CCONJ
gp-205	197	16	audit	audit	NOUN
gp-205	197	17	fees	fee	NOUN
gp-205	197	18	on	on	ADP
gp-205	197	19	audit	audit	NOUN
gp-205	197	20	quality	quality	NOUN
gp-205	197	21	within	within	ADP
gp-205	197	22	public	public	ADJ
gp-205	197	23	accounting	accounting	NOUN
gp-205	197	24	firms	firm	NOUN
gp-205	197	25	in	in	ADP
gp-205	197	26	indonesia	indonesia	PROPN
gp-205	197	27	.	.	PUNCT
gp-205	198	1	the	the	DET
gp-205	198	2	findings	finding	NOUN
gp-205	198	3	indicate	indicate	VERB
gp-205	198	4	that	that	DET
gp-205	198	5	competence	competence	NOUN
gp-205	198	6	,	,	PUNCT
gp-205	198	7	independence	independence	NOUN
gp-205	198	8	,	,	PUNCT
gp-205	198	9	and	and	CCONJ
gp-205	198	10	professional	professional	ADJ
gp-205	198	11	skepticism	skepticism	NOUN
gp-205	198	12	significantly	significantly	ADV
gp-205	198	13	affect	affect	VERB
gp-205	198	14	audit	audit	NOUN
gp-205	198	15	quality	quality	NOUN
gp-205	198	16	,	,	PUNCT
gp-205	198	17	while	while	SCONJ
gp-205	198	18	audit	audit	NOUN
gp-205	198	19	fees	fee	NOUN
gp-205	198	20	show	show	VERB
gp-205	198	21	no	no	DET
gp-205	198	22	meaningful	meaningful	ADJ
gp-205	198	23	impact	impact	NOUN
gp-205	198	24	.	.	PUNCT
gp-205	199	1	furthermore	furthermore	ADV
gp-205	199	2	,	,	PUNCT
gp-205	199	3	cloud	cloud	NOUN
gp-205	199	4	computing	computing	NOUN
gp-205	199	5	positively	positively	ADV
gp-205	199	6	moderates	moderate	VERB
gp-205	199	7	the	the	DET
gp-205	199	8	relationships	relationship	NOUN
gp-205	199	9	between	between	ADP
gp-205	199	10	competence	competence	NOUN
gp-205	199	11	and	and	CCONJ
gp-205	199	12	independence	independence	NOUN
gp-205	199	13	with	with	ADP
gp-205	199	14	audit	audit	NOUN
gp-205	199	15	quality	quality	NOUN
gp-205	199	16	but	but	CCONJ
gp-205	199	17	does	do	AUX
gp-205	199	18	not	not	PART
gp-205	199	19	serve	serve	VERB
gp-205	199	20	as	as	ADP
gp-205	199	21	an	an	DET
gp-205	199	22	effective	effective	ADJ
gp-205	199	23	moderator	moderator	NOUN
gp-205	199	24	for	for	ADP
gp-205	199	25	the	the	DET
gp-205	199	26	relationships	relationship	NOUN
gp-205	199	27	involving	involve	VERB
gp-205	199	28	professional	professional	ADJ
gp-205	199	29	skepticism	skepticism	NOUN
gp-205	199	30	and	and	CCONJ
gp-205	199	31	audit	audit	NOUN
gp-205	199	32	fees	fee	NOUN
gp-205	199	33	.	.	PUNCT
gp-205	200	1	these	these	DET
gp-205	200	2	results	result	NOUN
gp-205	200	3	underscore	underscore	VERB
gp-205	200	4	the	the	DET
gp-205	200	5	importance	importance	NOUN
gp-205	200	6	of	of	ADP
gp-205	200	7	enhancing	enhance	VERB
gp-205	200	8	auditor	auditor	NOUN
gp-205	200	9	competencies	competency	NOUN
gp-205	200	10	and	and	CCONJ
gp-205	200	11	maintaining	maintain	VERB
gp-205	200	12	independence	independence	NOUN
gp-205	200	13	,	,	PUNCT
gp-205	200	14	particularly	particularly	ADV
gp-205	200	15	in	in	ADP
gp-205	200	16	the	the	DET
gp-205	200	17	context	context	NOUN
gp-205	200	18	of	of	ADP
gp-205	200	19	digital	digital	ADJ
gp-205	200	20	transformation	transformation	NOUN
gp-205	200	21	through	through	ADP
gp-205	200	22	cloud	cloud	NOUN
gp-205	200	23	-	-	PUNCT
gp-205	200	24	based	base	VERB
gp-205	200	25	systems	system	NOUN
gp-205	200	26	.	.	PUNCT
gp-205	201	1	for	for	ADP
gp-205	201	2	future	future	ADJ
gp-205	201	3	research	research	NOUN
gp-205	201	4	,	,	PUNCT
gp-205	201	5	it	it	PRON
gp-205	201	6	is	be	AUX
gp-205	201	7	recommended	recommend	VERB
gp-205	201	8	to	to	PART
gp-205	201	9	explore	explore	VERB
gp-205	201	10	other	other	ADJ
gp-205	201	11	moderating	moderate	VERB
gp-205	201	12	variables	variable	NOUN
gp-205	201	13	such	such	ADJ
gp-205	201	14	as	as	ADP
gp-205	201	15	audit	audit	NOUN
gp-205	201	16	firm	firm	ADJ
gp-205	201	17	size	size	NOUN
gp-205	201	18	,	,	PUNCT
gp-205	201	19	regulatory	regulatory	ADJ
gp-205	201	20	compliance	compliance	NOUN
gp-205	201	21	,	,	PUNCT
gp-205	201	22	or	or	CCONJ
gp-205	201	23	the	the	DET
gp-205	201	24	adoption	adoption	NOUN
gp-205	201	25	level	level	NOUN
gp-205	201	26	of	of	ADP
gp-205	201	27	artificial	artificial	ADJ
gp-205	201	28	intelligence	intelligence	NOUN
gp-205	201	29	in	in	ADP
gp-205	201	30	audit	audit	NOUN
gp-205	201	31	procedures	procedure	NOUN
gp-205	201	32	.	.	PUNCT
gp-205	202	1	additionally	additionally	ADV
gp-205	202	2	,	,	PUNCT
gp-205	202	3	longitudinal	longitudinal	ADJ
gp-205	202	4	studies	study	NOUN
gp-205	202	5	could	could	AUX
gp-205	202	6	provide	provide	VERB
gp-205	202	7	insights	insight	NOUN
gp-205	202	8	into	into	ADP
gp-205	202	9	how	how	SCONJ
gp-205	202	10	the	the	DET
gp-205	202	11	integration	integration	NOUN
gp-205	202	12	of	of	ADP
gp-205	202	13	emerging	emerge	VERB
gp-205	202	14	technologies	technology	NOUN
gp-205	202	15	evolves	evolve	VERB
gp-205	202	16	over	over	ADP
gp-205	202	17	time	time	NOUN
gp-205	202	18	and	and	CCONJ
gp-205	202	19	influences	influence	VERB
gp-205	202	20	audit	audit	NOUN
gp-205	202	21	quality	quality	NOUN
gp-205	202	22	across	across	ADP
gp-205	202	23	different	different	ADJ
gp-205	202	24	types	type	NOUN
gp-205	202	25	of	of	ADP
gp-205	202	26	accounting	accounting	NOUN
gp-205	202	27	firms	firm	NOUN
gp-205	202	28	.	.	PUNCT
gp-205	203	1	refrences	refrence	NOUN
gp-205	203	2	agoes	agoe	NOUN
gp-205	203	3	,	,	PUNCT
gp-205	203	4	s.	s.	PROPN
gp-205	203	5	(	(	PUNCT
gp-205	203	6	2012	2012	NUM
gp-205	203	7	)	)	PUNCT
gp-205	203	8	.	.	PUNCT
gp-205	204	1	auditing	auditing	NOUN
gp-205	204	2	:	:	PUNCT
gp-205	204	3	petunjuk	petunjuk	NOUN
gp-205	204	4	praktis	praktis	PROPN
gp-205	204	5	pemeriksaan	pemeriksaan	VERB
gp-205	204	6	akuntan	akuntan	PROPN
gp-205	204	7	oleh	oleh	PROPN
gp-205	204	8	akuntan	akuntan	PROPN
gp-205	204	9	publik	publik	PROPN
gp-205	204	10	jilid	jilid	PROPN
gp-205	204	11	i.	i.	PROPN
gp-205	204	12	jakarta	jakarta	PROPN
gp-205	204	13	:	:	PUNCT
gp-205	204	14	salemba	salemba	PROPN
gp-205	204	15	empat	empat	PROPN
gp-205	204	16	.	.	PUNCT
gp-205	205	1	agoes	agoe	NOUN
gp-205	205	2	,	,	PUNCT
gp-205	205	3	s.	s.	PROPN
gp-205	205	4	(	(	PUNCT
gp-205	205	5	2017	2017	NUM
gp-205	205	6	)	)	PUNCT
gp-205	205	7	.	.	PUNCT
gp-205	206	1	auditing	auditing	NOUN
gp-205	206	2	:	:	PUNCT
gp-205	206	3	petunjuk	petunjuk	NOUN
gp-205	206	4	praktis	praktis	PROPN
gp-205	206	5	pemeriksaan	pemeriksaan	VERB
gp-205	206	6	akuntan	akuntan	PROPN
gp-205	206	7	oleh	oleh	PROPN
gp-205	206	8	akuntan	akuntan	PROPN
gp-205	206	9	publik	publik	PROPN
gp-205	206	10	edisi	edisi	VERB
gp-205	206	11	kelima	kelima	PROPN
gp-205	206	12	jilid	jilid	PROPN
gp-205	206	13	i.	i.	PROPN
gp-205	206	14	jakarta	jakarta	PROPN
gp-205	206	15	:	:	PUNCT
gp-205	206	16	salemba	salemba	PROPN
gp-205	206	17	empat	empat	PROPN
gp-205	206	18	.	.	PUNCT
gp-205	207	1	arens	arens	PROPN
gp-205	207	2	.	.	PUNCT
gp-205	208	1	et	et	PROPN
gp-205	208	2	.	.	PROPN
gp-205	208	3	,	,	PUNCT
gp-205	208	4	al	al	PROPN
gp-205	208	5	.	.	PROPN
gp-205	208	6	(	(	PUNCT
gp-205	208	7	2015	2015	NUM
gp-205	208	8	)	)	PUNCT
gp-205	208	9	.	.	PUNCT
gp-205	209	1	auditing	auditing	NOUN
gp-205	209	2	dan	dan	PROPN
gp-205	209	3	jasa	jasa	PROPN
gp-205	209	4	assurance	assurance	PROPN
gp-205	209	5	pendekatan	pendekatan	PROPN
gp-205	209	6	terintegrasi	terintegrasi	PROPN
gp-205	209	7	edisi	edisi	VERB
gp-205	209	8	kelimabelas	kelimabelas	PROPN
gp-205	209	9	jilid	jilid	PROPN
gp-205	209	10	i.	i.	PROPN
gp-205	209	11	jakarta	jakarta	PROPN
gp-205	209	12	:	:	PUNCT
gp-205	209	13	erlangga	erlangga	PROPN
gp-205	209	14	.	.	PUNCT
gp-205	210	1	arens	arens	PROPN
gp-205	210	2	,	,	PUNCT
gp-205	210	3	a.	a.	NOUN
gp-205	210	4	a.	a.	NOUN
gp-205	210	5	(	(	PUNCT
gp-205	210	6	1996	1996	NUM
gp-205	210	7	)	)	PUNCT
gp-205	210	8	.	.	PUNCT
gp-205	211	1	auditing	auditing	NOUN
gp-205	211	2	(	(	PUNCT
gp-205	211	3	pendekatan	pendekatan	PROPN
gp-205	211	4	terpadu	terpadu	NOUN
gp-205	211	5	)	)	PUNCT
gp-205	211	6	edisi	edisi	VERB
gp-205	211	7	revisi	revisi	NOUN
gp-205	211	8	.	.	PUNCT
gp-205	212	1	jakarta	jakarta	PROPN
gp-205	212	2	:	:	PUNCT
gp-205	212	3	salemba	salemba	PROPN
gp-205	212	4	empat	empat	PROPN
gp-205	212	5	.	.	PUNCT
gp-205	213	1	arens	arens	PROPN
gp-205	213	2	,	,	PUNCT
gp-205	213	3	a.	a.	NOUN
gp-205	213	4	a.	a.	NOUN
gp-205	213	5	(	(	PUNCT
gp-205	213	6	2017	2017	NUM
gp-205	213	7	)	)	PUNCT
gp-205	213	8	.	.	PUNCT
gp-205	214	1	auditing	auditing	NOUN
gp-205	214	2	and	and	CCONJ
gp-205	214	3	assurance	assurance	NOUN
gp-205	214	4	service	service	NOUN
gp-205	214	5	.	.	PUNCT
gp-205	215	1	united	united	PROPN
gp-205	215	2	state	state	PROPN
gp-205	215	3	:	:	PUNCT
gp-205	215	4	pearson	pearson	PROPN
gp-205	215	5	.	.	PUNCT
gp-205	215	6	arens	arens	PROPN
gp-205	215	7	,	,	PUNCT
gp-205	215	8	e.	e.	PROPN
gp-205	215	9	d.	d.	PROPN
gp-205	215	10	(	(	PUNCT
gp-205	215	11	2003	2003	NUM
gp-205	215	12	)	)	PUNCT
gp-205	215	13	.	.	PUNCT
gp-205	216	1	auditing	auditing	NOUN
gp-205	216	2	and	and	CCONJ
gp-205	216	3	assurance	assurance	NOUN
gp-205	216	4	services	service	NOUN
gp-205	216	5	:	:	PUNCT
gp-205	216	6	an	an	DET
gp-205	216	7	integrated	integrated	ADJ
gp-205	216	8	approach	approach	NOUN
gp-205	216	9	,	,	PUNCT
gp-205	216	10	ninth	ninth	ADJ
gp-205	216	11	edition	edition	NOUN
gp-205	216	12	.	.	PUNCT
gp-205	217	1	new	new	PROPN
gp-205	217	2	jersey	jersey	PROPN
gp-205	217	3	:	:	PUNCT
gp-205	217	4	prentice	prentice	PROPN
gp-205	217	5	hall	hall	PROPN
gp-205	217	6	inc	inc	PROPN
gp-205	217	7	.	.	PROPN
gp-205	218	1	arikunto	arikunto	ADP
gp-205	218	2	.	.	PUNCT
gp-205	219	1	(	(	PUNCT
gp-205	219	2	2006	2006	NUM
gp-205	219	3	)	)	PUNCT
gp-205	219	4	.	.	PUNCT
gp-205	220	1	prosedur	prosedur	PROPN
gp-205	220	2	penelitian	penelitian	PROPN
gp-205	220	3	suatu	suatu	PROPN
gp-205	220	4	pendekatan	pendekatan	PROPN
gp-205	220	5	praktek	praktek	NOUN
gp-205	220	6	.	.	PUNCT
gp-205	221	1	jakarta	jakarta	PROPN
gp-205	221	2	:	:	PUNCT
gp-205	221	3	pt	pt	PROPN
gp-205	221	4	.	.	PROPN
gp-205	221	5	rineka	rineka	PROPN
gp-205	221	6	cipta	cipta	NOUN
gp-205	221	7	.	.	PUNCT
gp-205	222	1	arikunto	arikunto	ADP
gp-205	222	2	.	.	PUNCT
gp-205	223	1	(	(	PUNCT
gp-205	223	2	2016	2016	NUM
gp-205	223	3	)	)	PUNCT
gp-205	223	4	.	.	PUNCT
gp-205	224	1	prosedur	prosedur	PROPN
gp-205	224	2	penelitian	penelitian	PROPN
gp-205	224	3	suatu	suatu	PROPN
gp-205	224	4	pendekatan	pendekatan	PROPN
gp-205	224	5	praktik	praktik	PROPN
gp-205	224	6	.	.	PUNCT
gp-205	225	1	jakarta	jakarta	PROPN
gp-205	225	2	:	:	PUNCT
gp-205	225	3	rineka	rineka	NOUN
gp-205	225	4	cipta	cipta	VERB
gp-205	225	5	.	.	PUNCT
gp-205	226	1	biduri	biduri	NOUN
gp-205	226	2	,	,	PUNCT
gp-205	226	3	sarwenda	sarwenda	PROPN
gp-205	226	4	et	et	PROPN
gp-205	226	5	al	al	PROPN
gp-205	226	6	.	.	PROPN
gp-205	226	7	,	,	PUNCT
gp-205	226	8	(	(	PUNCT
gp-205	226	9	2021	2021	NUM
gp-205	226	10	)	)	PUNCT
gp-205	226	11	.	.	PUNCT
gp-205	227	1	auditor	auditor	NOUN
gp-205	227	2	experience	experience	NOUN
gp-205	227	3	as	as	ADP
gp-205	227	4	moderator	moderator	NOUN
gp-205	227	5	on	on	ADP
gp-205	227	6	audit	audit	NOUN
gp-205	227	7	quality	quality	NOUN
gp-205	227	8	in	in	ADP
gp-205	227	9	creating	create	VERB
gp-205	227	10	qualifed	qualifed	ADJ
gp-205	227	11	financial	financial	ADJ
gp-205	227	12	statements	statement	NOUN
gp-205	227	13	.	.	PUNCT
gp-205	228	1	akrual	akrual	ADJ
gp-205	228	2	:	:	PUNCT
gp-205	228	3	jurnal	jurnal	ADJ
gp-205	228	4	akuntansi	akuntansi	PROPN
gp-205	228	5	,	,	PUNCT
gp-205	228	6	vol	vol	NOUN
gp-205	228	7	.	.	PROPN
gp-205	228	8	13	13	NUM
gp-205	228	9	,	,	PUNCT
gp-205	228	10	issue	issue	NOUN
gp-205	228	11	1	1	NUM
gp-205	228	12	,	,	PUNCT
gp-205	228	13	october	october	PROPN
gp-205	228	14	2021	2021	NUM
gp-205	228	15	p14	p14	NOUN
gp-205	228	16	-	-	PUNCT
gp-205	228	17	25	25	NUM
gp-205	228	18	.	.	PUNCT
gp-205	228	19	bougie	bougie	NOUN
gp-205	228	20	,	,	PUNCT
gp-205	228	21	u.	u.	PROPN
gp-205	228	22	s.	s.	PROPN
gp-205	228	23	(	(	PUNCT
gp-205	228	24	2016	2016	NUM
gp-205	228	25	)	)	PUNCT
gp-205	228	26	.	.	PUNCT
gp-205	229	1	research	research	NOUN
gp-205	229	2	methods	method	NOUN
gp-205	229	3	for	for	ADP
gp-205	229	4	business	business	NOUN
gp-205	229	5	:	:	PUNCT
gp-205	229	6	a	a	DET
gp-205	229	7	skill	skill	NOUN
gp-205	229	8	-	-	PUNCT
gp-205	229	9	building	building	NOUN
gp-205	229	10	approach	approach	NOUN
gp-205	229	11	.	.	PUNCT
gp-205	230	1	united	united	PROPN
gp-205	230	2	kingdom	kingdom	PROPN
gp-205	230	3	:	:	PUNCT
gp-205	230	4	wiley	wiley	PROPN
gp-205	230	5	.	.	PUNCT
gp-205	231	1	american	american	PROPN
gp-205	231	2	journal	journal	PROPN
gp-205	231	3	of	of	ADP
gp-205	231	4	economic	economic	ADJ
gp-205	231	5	and	and	CCONJ
gp-205	231	6	management	management	NOUN
gp-205	231	7	business	business	NOUN
gp-205	231	8	vol	vol	NOUN
gp-205	231	9	.	.	PROPN
gp-205	232	1	4	4	NUM
gp-205	232	2	no	no	NOUN
gp-205	232	3	.	.	NOUN
gp-205	232	4	5	5	NUM
gp-205	232	5	may	may	AUX
gp-205	232	6	2025	2025	NUM
gp-205	232	7	609	609	NUM
gp-205	232	8	d.	d.	PROPN
gp-205	232	9	deliana	deliana	PROPN
gp-205	232	10	,	,	PUNCT
gp-205	232	11	a.	a.	PROPN
gp-205	232	12	r.	r.	PROPN
gp-205	232	13	(	(	PUNCT
gp-205	232	14	2023	2023	NUM
gp-205	232	15	)	)	PUNCT
gp-205	232	16	.	.	PUNCT
gp-205	233	1	determinant	determinant	ADJ
gp-205	233	2	of	of	ADP
gp-205	233	3	audit	audit	NOUN
gp-205	233	4	quality	quality	NOUN
gp-205	233	5	.	.	PUNCT
gp-205	234	1	jurnal	jurnal	ADJ
gp-205	234	2	akuntansi	akuntansi	PROPN
gp-205	234	3	riset	riset	PROPN
gp-205	234	4	,	,	PUNCT
gp-205	234	5	229	229	NUM
gp-205	234	6	-	-	SYM
gp-205	234	7	240	240	NUM
gp-205	234	8	.	.	PUNCT
gp-205	234	9	de	de	X
gp-205	234	10	angelo	angelo	PROPN
gp-205	234	11	,	,	PUNCT
gp-205	234	12	l.	l.	PROPN
gp-205	234	13	(	(	PUNCT
gp-205	234	14	1981	1981	NUM
gp-205	234	15	)	)	PUNCT
gp-205	234	16	.	.	PUNCT
gp-205	235	1	auditor	auditor	NOUN
gp-205	235	2	size	size	NOUN
gp-205	235	3	and	and	CCONJ
gp-205	235	4	audit	audit	NOUN
gp-205	235	5	quality	quality	NOUN
gp-205	235	6	.	.	PUNCT
gp-205	236	1	juournal	juournal	ADJ
gp-205	236	2	of	of	ADP
gp-205	236	3	accounting	accounting	NOUN
gp-205	236	4	and	and	CCONJ
gp-205	236	5	economics	economic	NOUN
gp-205	236	6	,	,	PUNCT
gp-205	236	7	183	183	NUM
gp-205	236	8	-	-	SYM
gp-205	236	9	199	199	NUM
gp-205	236	10	.	.	PUNCT
gp-205	237	1	erlina	erlina	ADJ
gp-205	237	2	.	.	PUNCT
gp-205	238	1	(	(	PUNCT
gp-205	238	2	2008	2008	NUM
gp-205	238	3	)	)	PUNCT
gp-205	238	4	.	.	PUNCT
gp-205	239	1	metodolgi	metodolgi	NOUN
gp-205	239	2	penelitian	penelitian	PROPN
gp-205	239	3	bisnis	bisnis	PROPN
gp-205	239	4	:	:	PUNCT
gp-205	239	5	untuk	untuk	PROPN
gp-205	239	6	akuntansi	akuntansi	PROPN
gp-205	239	7	dan	dan	PROPN
gp-205	239	8	manajemen	manajemen	PROPN
gp-205	239	9	.	.	PUNCT
gp-205	240	1	medan	medan	PROPN
gp-205	240	2	:	:	PUNCT
gp-205	240	3	usu	usu	PROPN
gp-205	240	4	press	press	NOUN
gp-205	240	5	.	.	PUNCT
gp-205	241	1	fadhil	fadhil	PROPN
gp-205	241	2	rahman	rahman	PROPN
gp-205	241	3	,	,	PUNCT
gp-205	241	4	g.	g.	PROPN
gp-205	241	5	p.	p.	PROPN
gp-205	241	6	(	(	PUNCT
gp-205	241	7	2021	2021	NUM
gp-205	241	8	)	)	PUNCT
gp-205	241	9	.	.	PUNCT
gp-205	242	1	auditing	audit	VERB
gp-205	242	2	in	in	ADP
gp-205	242	3	the	the	DET
gp-205	242	4	digital	digital	ADJ
gp-205	242	5	era	era	NOUN
gp-205	242	6	:	:	PUNCT
gp-205	242	7	challenges	challenge	NOUN
gp-205	242	8	and	and	CCONJ
gp-205	242	9	opportunities	opportunity	NOUN
gp-205	242	10	for	for	ADP
gp-205	242	11	auditors	auditor	NOUN
gp-205	242	12	.	.	PUNCT
gp-205	243	1	golden	golden	ADJ
gp-205	243	2	ratio	ratio	NOUN
gp-205	243	3	of	of	ADP
gp-205	243	4	auditing	auditing	NOUN
gp-205	243	5	research	research	NOUN
gp-205	243	6	,	,	PUNCT
gp-205	243	7	2776	2776	NUM
gp-205	243	8	-	-	SYM
gp-205	243	9	6373	6373	NUM
gp-205	243	10	.	.	PUNCT
gp-205	244	1	faisal	faisal	PROPN
gp-205	244	2	,	,	PUNCT
gp-205	244	3	c.	c.	PROPN
gp-205	244	4	a.	a.	PROPN
gp-205	244	5	(	(	PUNCT
gp-205	244	6	2023	2023	NUM
gp-205	244	7	)	)	PUNCT
gp-205	244	8	.	.	PUNCT
gp-205	245	1	audit	audit	NOUN
gp-205	245	2	fees	fee	NOUN
gp-205	245	3	,	,	PUNCT
gp-205	245	4	audit	audit	NOUN
gp-205	245	5	tenure	tenure	NOUN
gp-205	245	6	,	,	PUNCT
gp-205	245	7	auditor	auditor	NOUN
gp-205	245	8	industry	industry	NOUN
gp-205	245	9	specialization	specialization	NOUN
gp-205	245	10	,	,	PUNCT
gp-205	245	11	audit	audit	NOUN
gp-205	245	12	firm	firm	ADJ
gp-205	245	13	size	size	NOUN
gp-205	245	14	,	,	PUNCT
gp-205	245	15	and	and	CCONJ
gp-205	245	16	audit	audit	NOUN
gp-205	245	17	quality	quality	NOUN
gp-205	245	18	:	:	PUNCT
gp-205	245	19	evidence	evidence	NOUN
gp-205	245	20	from	from	ADP
gp-205	245	21	indonesian	indonesian	ADJ
gp-205	245	22	listed	list	VERB
gp-205	245	23	companies	company	NOUN
gp-205	245	24	.	.	PUNCT
gp-205	246	1	jurnal	jurnal	ADJ
gp-205	246	2	dinamika	dinamika	PROPN
gp-205	246	3	akuntansi	akuntansi	PROPN
gp-205	246	4	dan	dan	PROPN
gp-205	246	5	bisnis	bisnis	PROPN
gp-205	246	6	,	,	PUNCT
gp-205	246	7	213	213	NUM
gp-205	246	8	-	-	SYM
gp-205	246	9	230	230	NUM
gp-205	246	10	.	.	PUNCT
gp-205	247	1	federick	federick	PROPN
gp-205	247	2	,	,	PUNCT
gp-205	247	3	r.	r.	PROPN
gp-205	247	4	l.	l.	PROPN
gp-205	247	5	(	(	PUNCT
gp-205	247	6	1990	1990	NUM
gp-205	247	7	)	)	PUNCT
gp-205	247	8	.	.	PUNCT
gp-205	248	1	experience	experience	NOUN
gp-205	248	2	and	and	CCONJ
gp-205	248	3	the	the	DET
gp-205	248	4	ability	ability	NOUN
gp-205	248	5	to	to	PART
gp-205	248	6	explain	explain	VERB
gp-205	248	7	audit	audit	NOUN
gp-205	248	8	findings	finding	NOUN
gp-205	248	9	.	.	PUNCT
gp-205	249	1	journal	journal	NOUN
gp-205	249	2	of	of	ADP
gp-205	249	3	accounting	accounting	NOUN
gp-205	249	4	research	research	NOUN
gp-205	249	5	,	,	PUNCT
gp-205	249	6	hal	hal	PROPN
gp-205	249	7	.	.	PROPN
gp-205	249	8	348	348	NUM
gp-205	249	9	-	-	SYM
gp-205	249	10	367	367	NUM
gp-205	249	11	.	.	PUNCT
gp-205	250	1	groux	groux	PROPN
gp-205	250	2	,	,	PUNCT
gp-205	250	3	d.	d.	PROPN
gp-205	250	4	r.	r.	PROPN
gp-205	250	5	(	(	PUNCT
gp-205	250	6	1992	1992	NUM
gp-205	250	7	)	)	PUNCT
gp-205	250	8	.	.	PUNCT
gp-205	251	1	determinants	determinant	NOUN
gp-205	251	2	of	of	ADP
gp-205	251	3	audit	audit	NOUN
gp-205	251	4	quality	quality	NOUN
gp-205	251	5	in	in	ADP
gp-205	251	6	the	the	DET
gp-205	251	7	public	public	ADJ
gp-205	251	8	sector	sector	NOUN
gp-205	251	9	.	.	PUNCT
gp-205	252	1	the	the	DET
gp-205	252	2	accounting	accounting	NOUN
gp-205	252	3	review	review	NOUN
gp-205	252	4	,	,	PUNCT
gp-205	252	5	p.	p.	NOUN
gp-205	252	6	462	462	NUM
gp-205	252	7	-	-	SYM
gp-205	252	8	479	479	NUM
gp-205	252	9	.	.	PUNCT
gp-205	253	1	gudono	gudono	PROPN
gp-205	253	2	,	,	PUNCT
gp-205	253	3	m.	m.	PROPN
gp-205	253	4	d.	d.	PROPN
gp-205	253	5	(	(	PUNCT
gp-205	253	6	1999	1999	NUM
gp-205	253	7	)	)	PUNCT
gp-205	253	8	.	.	PUNCT
gp-205	254	1	identifikasi	identifikasi	NOUN
gp-205	254	2	karakteristik	karakteristik	NOUN
gp-205	254	3	-	-	PUNCT
gp-205	254	4	karakteristik	karakteristik	NOUN
gp-205	254	5	keahlian	keahlian	ADJ
gp-205	254	6	audit	audit	NOUN
gp-205	254	7	:	:	PUNCT
gp-205	254	8	profesi	profesi	X
gp-205	254	9	akuntan	akuntan	PROPN
gp-205	254	10	publik	publik	PROPN
gp-205	254	11	di	di	PROPN
gp-205	254	12	indonesia	indonesia	PROPN
gp-205	254	13	.	.	PUNCT
gp-205	255	1	jurnal	jurnal	PROPN
gp-205	255	2	riset	riset	PROPN
gp-205	255	3	akuntansi	akuntansi	PROPN
gp-205	255	4	indonesia	indonesia	PROPN
gp-205	255	5	,	,	PUNCT
gp-205	255	6	vol	vol	NOUN
gp-205	255	7	.	.	PROPN
gp-205	255	8	2	2	NUM
gp-205	255	9	no	no	NOUN
gp-205	255	10	.	.	PUNCT
gp-205	256	1	januari	januari	PROPN
gp-205	256	2	p.	p.	NOUN
gp-205	256	3	37	37	NUM
gp-205	256	4	-	-	SYM
gp-205	256	5	52	52	NUM
gp-205	256	6	.	.	PUNCT
gp-205	257	1	handayani	handayani	ADJ
gp-205	257	2	and	and	CCONJ
gp-205	257	3	khairunnisa	khairunnisa	NOUN
gp-205	257	4	.	.	PUNCT
gp-205	258	1	(	(	PUNCT
gp-205	258	2	2024	2024	NUM
gp-205	258	3	)	)	PUNCT
gp-205	258	4	.	.	PUNCT
gp-205	259	1	independence	independence	NOUN
gp-205	259	2	,	,	PUNCT
gp-205	259	3	competence	competence	NOUN
gp-205	259	4	,	,	PUNCT
gp-205	259	5	objectivy	objectivy	NOUN
gp-205	259	6	,	,	PUNCT
gp-205	259	7	ethics	ethic	NOUN
gp-205	259	8	and	and	CCONJ
gp-205	259	9	auditor	auditor	NOUN
gp-205	259	10	experience	experience	NOUN
gp-205	259	11	on	on	ADP
gp-205	259	12	auditor	auditor	NOUN
gp-205	259	13	quality	quality	NOUN
gp-205	259	14	.	.	PUNCT
gp-205	260	1	jurnal	jurnal	ADJ
gp-205	260	2	akuntansi	akuntansi	PROPN
gp-205	260	3	e	e	PROPN
gp-205	260	4	-	-	PROPN
gp-205	260	5	ja	ja	PROPN
gp-205	260	6	,	,	PUNCT
gp-205	260	7	420	420	NUM
gp-205	260	8	-	-	SYM
gp-205	260	9	437	437	NUM
gp-205	260	10	.	.	PUNCT
gp-205	261	1	hanjani	hanjani	PROPN
gp-205	261	2	dan	dan	PROPN
gp-205	261	3	rahardja	rahardja	PROPN
gp-205	261	4	.	.	PUNCT
gp-205	262	1	(	(	PUNCT
gp-205	262	2	2014	2014	NUM
gp-205	262	3	)	)	PUNCT
gp-205	262	4	.	.	PUNCT
gp-205	263	1	pengaruh	pengaruh	PROPN
gp-205	263	2	etika	etika	PROPN
gp-205	263	3	auditor	auditor	PROPN
gp-205	263	4	,	,	PUNCT
gp-205	263	5	pengalaman	pengalaman	NOUN
gp-205	263	6	auditor	auditor	NOUN
gp-205	263	7	,	,	PUNCT
gp-205	263	8	fee	fee	NOUN
gp-205	263	9	audit	audit	NOUN
gp-205	263	10	dan	dan	PROPN
gp-205	263	11	motivasi	motivasi	PROPN
gp-205	263	12	auditor	auditor	PROPN
gp-205	263	13	terhadap	terhadap	PROPN
gp-205	263	14	kualitas	kualitas	PROPN
gp-205	263	15	audit	audit	NOUN
gp-205	263	16	(	(	PUNCT
gp-205	263	17	studi	studi	PROPN
gp-205	263	18	pada	pada	PROPN
gp-205	263	19	auditor	auditor	PROPN
gp-205	263	20	kap	kap	PROPN
gp-205	263	21	di	di	PROPN
gp-205	263	22	semarang	semarang	PROPN
gp-205	263	23	)	)	PUNCT
gp-205	263	24	.	.	PUNCT
gp-205	264	1	diponegoro	diponegoro	PROPN
gp-205	264	2	journal	journal	PROPN
gp-205	264	3	of	of	ADP
gp-205	264	4	accounting	accounting	NOUN
gp-205	264	5	,	,	PUNCT
gp-205	264	6	111	111	NUM
gp-205	264	7	-	-	SYM
gp-205	264	8	119	119	NUM
gp-205	264	9	.	.	PUNCT
gp-205	265	1	haryono	haryono	PROPN
gp-205	265	2	,	,	PUNCT
gp-205	265	3	j.	j.	PROPN
gp-205	265	4	a.	a.	PROPN
gp-205	265	5	(	(	PUNCT
gp-205	265	6	2001	2001	NUM
gp-205	265	7	)	)	PUNCT
gp-205	265	8	.	.	PUNCT
gp-205	266	1	auditing	auditing	NOUN
gp-205	266	2	(	(	PUNCT
gp-205	266	3	pengauditan	pengauditan	PROPN
gp-205	266	4	)	)	PUNCT
gp-205	266	5	.	.	PUNCT
gp-205	267	1	yogyakarta	yogyakarta	PROPN
gp-205	267	2	:	:	PUNCT
gp-205	267	3	stie	stie	PROPN
gp-205	267	4	-	-	PROPN
gp-205	267	5	ykpn	ykpn	PROPN
gp-205	267	6	.	.	PUNCT
gp-205	268	1	heider	heider	NOUN
gp-205	268	2	,	,	PUNCT
gp-205	268	3	f.	f.	PROPN
gp-205	268	4	(	(	PUNCT
gp-205	268	5	1958	1958	NUM
gp-205	268	6	)	)	PUNCT
gp-205	268	7	.	.	PUNCT
gp-205	269	1	the	the	DET
gp-205	269	2	psychology	psychology	NOUN
gp-205	269	3	of	of	ADP
gp-205	269	4	interpersonal	interpersonal	ADJ
gp-205	269	5	relations	relation	NOUN
gp-205	269	6	.	.	PUNCT
gp-205	270	1	new	new	PROPN
gp-205	270	2	york	york	PROPN
gp-205	270	3	:	:	PUNCT
gp-205	270	4	wiley	wiley	PROPN
gp-205	270	5	.	.	PUNCT
gp-205	271	1	herianto	herianto	PROPN
gp-205	271	2	,	,	PUNCT
gp-205	271	3	j.	j.	PROPN
gp-205	271	4	&	&	CCONJ
gp-205	271	5	.	.	PUNCT
gp-205	271	6	(	(	PUNCT
gp-205	271	7	2021	2021	NUM
gp-205	271	8	)	)	PUNCT
gp-205	271	9	.	.	PUNCT
gp-205	272	1	konsep	konsep	PROPN
gp-205	272	2	uji	uji	PROPN
gp-205	272	3	validitas	validita	NOUN
gp-205	272	4	dan	dan	PROPN
gp-205	272	5	reliabilitas	reliabilitas	PROPN
gp-205	272	6	dengan	dengan	PROPN
gp-205	272	7	menggunakan	menggunakan	PROPN
gp-205	272	8	spss	spss	PROPN
gp-205	272	9	.	.	PUNCT
gp-205	273	1	jakarta	jakarta	PROPN
gp-205	273	2	.	.	PUNCT
gp-205	274	1	indonesia	indonesia	PROPN
gp-205	274	2	,	,	PUNCT
gp-205	274	3	i.	i.	PROPN
gp-205	274	4	a.	a.	PROPN
gp-205	274	5	(	(	PUNCT
gp-205	274	6	2021	2021	NUM
gp-205	274	7	)	)	PUNCT
gp-205	274	8	.	.	PUNCT
gp-205	275	1	keputusan	keputusan	PROPN
gp-205	275	2	dewan	dewan	PROPN
gp-205	275	3	pengurus	pengurus	PROPN
gp-205	275	4	iapi	iapi	PROPN
gp-205	275	5	no	no	INTJ
gp-205	275	6	.	.	PROPN
gp-205	275	7	33	33	NUM
gp-205	275	8	tahun	tahun	PROPN
gp-205	275	9	2021	2021	NUM
gp-205	275	10	.	.	PUNCT
gp-205	276	1	indonesia	indonesia	PROPN
gp-205	276	2	,	,	PUNCT
gp-205	276	3	i.	i.	PROPN
gp-205	276	4	a.	a.	PROPN
gp-205	276	5	(	(	PUNCT
gp-205	276	6	2021	2021	NUM
gp-205	276	7	)	)	PUNCT
gp-205	276	8	.	.	PUNCT
gp-205	277	1	standar	standar	NOUN
gp-205	277	2	audit	audit	NOUN
gp-205	277	3	revisi	revisi	VERB
gp-205	277	4	2021	2021	NUM
gp-205	277	5	.	.	PUNCT
gp-205	278	1	juliyanti	juliyanti	PROPN
gp-205	278	2	sidik	sidik	PROPN
gp-205	278	3	tjan	tjan	PROPN
gp-205	278	4	,	,	PUNCT
gp-205	278	5	m.	m.	NOUN
gp-205	278	6	m.	m.	NOUN
gp-205	278	7	(	(	PUNCT
gp-205	278	8	2023	2023	NUM
gp-205	278	9	)	)	PUNCT
gp-205	278	10	.	.	PUNCT
gp-205	279	1	independence	independence	NOUN
gp-205	279	2	,	,	PUNCT
gp-205	279	3	professional	professional	ADJ
gp-205	279	4	skepticism	skepticism	NOUN
gp-205	279	5	,	,	PUNCT
gp-205	279	6	and	and	CCONJ
gp-205	279	7	audit	audit	NOUN
gp-205	279	8	quality	quality	NOUN
gp-205	279	9	:	:	PUNCT
gp-205	279	10	the	the	DET
gp-205	279	11	moderating	moderate	VERB
gp-205	279	12	role	role	NOUN
gp-205	279	13	of	of	ADP
gp-205	279	14	audit	audit	NOUN
gp-205	279	15	fees	fee	NOUN
gp-205	279	16	.	.	PUNCT
gp-205	280	1	jurnal	jurnal	ADJ
gp-205	280	2	akuntansi	akuntansi	PROPN
gp-205	280	3	vol	vol	NOUN
gp-205	280	4	.	.	PROPN
gp-205	281	1	28	28	NUM
gp-205	281	2	,	,	PUNCT
gp-205	281	3	40	40	NUM
gp-205	281	4	-	-	SYM
gp-205	281	5	60	60	NUM
gp-205	281	6	.	.	PUNCT
gp-205	282	1	kell	kell	PROPN
gp-205	282	2	,	,	PUNCT
gp-205	282	3	b.	b.	PROPN
gp-205	282	4	j.	j.	PROPN
gp-205	282	5	(	(	PUNCT
gp-205	282	6	2003	2003	NUM
gp-205	282	7	)	)	PUNCT
gp-205	282	8	.	.	PUNCT
gp-205	283	1	modern	modern	ADJ
gp-205	283	2	auditing	auditing	NOUN
gp-205	283	3	.	.	PUNCT
gp-205	284	1	jakarta	jakarta	PROPN
gp-205	284	2	:	:	PUNCT
gp-205	284	3	erlangga	erlangga	PROPN
gp-205	284	4	.	.	PUNCT
gp-205	285	1	keuangan	keuangan	NOUN
gp-205	285	2	,	,	PUNCT
gp-205	285	3	p.	p.	NOUN
gp-205	285	4	p.	p.	NOUN
gp-205	285	5	(	(	PUNCT
gp-205	285	6	2025	2025	NUM
gp-205	285	7	)	)	PUNCT
gp-205	285	8	.	.	PUNCT
gp-205	286	1	pusat	pusat	PROPN
gp-205	286	2	pembinaan	pembinaan	PROPN
gp-205	286	3	profesi	profesi	PROPN
gp-205	286	4	keuangan	keuangan	PROPN
gp-205	286	5	.	.	PUNCT
gp-205	287	1	retrieved	retrieve	VERB
gp-205	287	2	from	from	ADP
gp-205	287	3	pusat	pusat	PROPN
gp-205	287	4	pembinaan	pembinaan	PROPN
gp-205	287	5	profesi	profesi	PROPN
gp-205	287	6	keuangan	keuangan	PROPN
gp-205	287	7	:	:	PUNCT
gp-205	287	8	https://pppk.kemenkeu.go.id	https://pppk.kemenkeu.go.id	PROPN
gp-205	287	9	konrath	konrath	PROPN
gp-205	287	10	,	,	PUNCT
gp-205	287	11	l.	l.	PROPN
gp-205	287	12	f.	f.	PROPN
gp-205	287	13	(	(	PUNCT
gp-205	287	14	2002	2002	NUM
gp-205	287	15	)	)	PUNCT
gp-205	287	16	.	.	PUNCT
gp-205	288	1	auditing	auditing	NOUN
gp-205	288	2	:	:	PUNCT
gp-205	288	3	a	a	DET
gp-205	288	4	risk	risk	NOUN
gp-205	288	5	analysis	analysis	NOUN
gp-205	288	6	approach	approach	NOUN
gp-205	288	7	fifth	fifth	PROPN
gp-205	288	8	edition	edition	PROPN
gp-205	288	9	.	.	PUNCT
gp-205	289	1	south	south	PROPN
gp-205	289	2	western	western	PROPN
gp-205	289	3	.	.	PUNCT
gp-205	290	1	kusharyanti	kusharyanti	PROPN
gp-205	290	2	.	.	PUNCT
gp-205	291	1	(	(	PUNCT
gp-205	291	2	2003	2003	NUM
gp-205	291	3	)	)	PUNCT
gp-205	291	4	.	.	PUNCT
gp-205	292	1	temuan	temuan	PROPN
gp-205	292	2	penelitian	penelitian	PROPN
gp-205	292	3	mengenai	mengenai	PROPN
gp-205	292	4	kualitas	kualitas	PROPN
gp-205	292	5	audit	audit	PROPN
gp-205	292	6	dan	dan	PROPN
gp-205	292	7	kemungkinan	kemungkinan	PROPN
gp-205	292	8	topik	topik	PROPN
gp-205	292	9	penelitian	penelitian	PROPN
gp-205	292	10	di	di	PROPN
gp-205	292	11	masa	masa	PROPN
gp-205	292	12	datang	datang	PROPN
gp-205	292	13	.	.	PUNCT
gp-205	293	1	jurnal	jurnal	PROPN
gp-205	293	2	akuntansi	akuntansi	PROPN
gp-205	293	3	dan	dan	PROPN
gp-205	293	4	manajemen	manajemen	PROPN
gp-205	293	5	,	,	PUNCT
gp-205	293	6	hal	hal	PROPN
gp-205	293	7	.	.	PROPN
gp-205	294	1	25	25	NUM
gp-205	294	2	-	-	SYM
gp-205	294	3	60	60	NUM
gp-205	294	4	.	.	PUNCT
gp-205	295	1	m.	m.	NOUN
gp-205	295	2	maulana	maulana	PROPN
gp-205	295	3	valsafah	valsafah	PROPN
gp-205	295	4	,	,	PUNCT
gp-205	295	5	i.	i.	PROPN
gp-205	295	6	a.	a.	PROPN
gp-205	295	7	(	(	PUNCT
gp-205	295	8	2021	2021	NUM
gp-205	295	9	)	)	PUNCT
gp-205	295	10	.	.	PUNCT
gp-205	296	1	peranan	peranan	PROPN
gp-205	296	2	teknologi	teknologi	PROPN
gp-205	296	3	informasi	informasi	PROPN
gp-205	296	4	dalam	dalam	PROPN
gp-205	296	5	menunjang	menunjang	PROPN
gp-205	296	6	kualitas	kualitas	PROPN
gp-205	296	7	dan	dan	PROPN
gp-205	296	8	proses	proses	PROPN
gp-205	296	9	audit	audit	PROPN
gp-205	296	10	di	di	PROPN
gp-205	296	11	era	era	PROPN
gp-205	296	12	digital	digital	NOUN
gp-205	296	13	.	.	PUNCT
gp-205	297	1	prosiding	proside	VERB
gp-205	297	2	national	national	ADJ
gp-205	297	3	seminar	seminar	NOUN
gp-205	297	4	on	on	ADP
gp-205	297	5	accounting	accounting	NOUN
gp-205	297	6	,	,	PUNCT
gp-205	297	7	finance	finance	NOUN
gp-205	297	8	,	,	PUNCT
gp-205	297	9	and	and	CCONJ
gp-205	297	10	economics	economic	NOUN
gp-205	297	11	(	(	PUNCT
gp-205	297	12	nsafe	nsafe	ADJ
gp-205	297	13	)	)	PUNCT
gp-205	297	14	vol	vol	NOUN
gp-205	297	15	.	.	NOUN
gp-205	297	16	1	1	NUM
gp-205	298	1	no	no	NOUN
gp-205	298	2	.	.	NOUN
gp-205	298	3	2	2	NUM
gp-205	298	4	,	,	PUNCT
gp-205	298	5	(	(	PUNCT
gp-205	298	6	pp	pp	ADJ
gp-205	298	7	.	.	PUNCT
gp-205	298	8	169	169	NUM
gp-205	298	9	-	-	SYM
gp-205	298	10	171	171	NUM
gp-205	298	11	)	)	PUNCT
gp-205	298	12	.	.	PUNCT
gp-205	299	1	martias	martias	PROPN
gp-205	299	2	,	,	PUNCT
gp-205	299	3	l.	l.	PROPN
gp-205	299	4	d.	d.	PROPN
gp-205	299	5	(	(	PUNCT
gp-205	299	6	2021	2021	NUM
gp-205	299	7	)	)	PUNCT
gp-205	299	8	.	.	PUNCT
gp-205	300	1	statistika	statistika	PROPN
gp-205	300	2	deskriptif	deskriptif	PROPN
gp-205	300	3	sebagai	sebagai	PROPN
gp-205	300	4	kumpulan	kumpulan	PROPN
gp-205	300	5	informasi	informasi	PROPN
gp-205	300	6	.	.	PUNCT
gp-205	301	1	fihris	fihris	PROPN
gp-205	301	2	:	:	PUNCT
gp-205	301	3	jurnal	jurnal	PROPN
gp-205	301	4	ilmu	ilmu	PROPN
gp-205	301	5	perpustakaan	perpustakaan	PROPN
gp-205	301	6	dan	dan	PROPN
gp-205	301	7	informasi	informasi	PROPN
gp-205	301	8	,	,	PUNCT
gp-205	301	9	40	40	NUM
gp-205	301	10	-	-	SYM
gp-205	301	11	59	59	NUM
gp-205	301	12	.	.	PUNCT
gp-205	301	13	mayangsari	mayangsari	PROPN
gp-205	301	14	,	,	PUNCT
gp-205	301	15	s.	s.	PROPN
gp-205	301	16	(	(	PUNCT
gp-205	301	17	2003	2003	NUM
gp-205	301	18	)	)	PUNCT
gp-205	301	19	.	.	PUNCT
gp-205	302	1	pengaruh	pengaruh	NOUN
gp-205	302	2	kualitas	kualitas	PROPN
gp-205	302	3	audit	audit	PROPN
gp-205	302	4	dan	dan	PROPN
gp-205	302	5	independensi	independensi	PROPN
gp-205	302	6	terhadap	terhadap	PROPN
gp-205	302	7	pendapat	pendapat	PROPN
gp-205	302	8	audit	audit	NOUN
gp-205	302	9	.	.	PUNCT
gp-205	303	1	jurnal	jurnal	ADJ
gp-205	303	2	riset	riset	PROPN
gp-205	303	3	akuntansi	akuntansi	PROPN
gp-205	303	4	indonesia	indonesia	PROPN
gp-205	303	5	,	,	PUNCT
gp-205	303	6	1	1	NUM
gp-205	303	7	-	-	SYM
gp-205	303	8	22	22	NUM
gp-205	303	9	.	.	PUNCT
gp-205	304	1	mulyadi	mulyadi	NOUN
gp-205	304	2	.	.	PUNCT
gp-205	305	1	(	(	PUNCT
gp-205	305	2	2016	2016	NUM
gp-205	305	3	)	)	PUNCT
gp-205	305	4	.	.	PUNCT
gp-205	306	1	sistem	sistem	PROPN
gp-205	306	2	akuntansi	akuntansi	PROPN
gp-205	306	3	.	.	PUNCT
gp-205	307	1	jakarta	jakarta	PROPN
gp-205	307	2	:	:	PUNCT
gp-205	307	3	salemba	salemba	PROPN
gp-205	307	4	empat	empat	PROPN
gp-205	307	5	.	.	PUNCT
gp-205	308	1	ni	ni	PROPN
gp-205	308	2	made	make	VERB
gp-205	308	3	nopi	nopi	PROPN
gp-205	308	4	narayani	narayani	PROPN
gp-205	308	5	,	,	PUNCT
gp-205	308	6	k.	k.	PROPN
gp-205	308	7	j.	j.	PROPN
gp-205	308	8	(	(	PUNCT
gp-205	308	9	2023	2023	NUM
gp-205	308	10	)	)	PUNCT
gp-205	308	11	.	.	PUNCT
gp-205	309	1	impelementasi	impelementasi	PROPN
gp-205	309	2	cloud	cloud	PROPN
gp-205	309	3	computing	computing	PROPN
gp-205	309	4	untuk	untuk	PROPN
gp-205	309	5	meningkatkan	meningkatkan	PROPN
gp-205	309	6	kolaborasi	kolaborasi	PROPN
gp-205	309	7	tim	tim	PROPN
gp-205	309	8	audit	audit	NOUN
gp-205	309	9	.	.	PUNCT
gp-205	310	1	martabe	martabe	NOUN
gp-205	310	2	:	:	PUNCT
gp-205	310	3	jurnal	jurnal	ADJ
gp-205	310	4	pengabdian	pengabdian	PROPN
gp-205	310	5	masyarakat	masyarakat	PROPN
gp-205	310	6	,	,	PUNCT
gp-205	310	7	2372	2372	NUM
gp-205	310	8	-	-	SYM
gp-205	310	9	2379	2379	NUM
gp-205	310	10	.	.	PUNCT
gp-205	311	1	khairul	khairul	PROPN
gp-205	311	2	amri	amri	PROPN
gp-205	311	3	hasibuan	hasibuan	PROPN
gp-205	311	4	"	"	PUNCT
gp-205	311	5	,	,	PUNCT
gp-205	311	6	f.x	f.x	PROPN
gp-205	311	7	.	.	PROPN
gp-205	311	8	kurniawan	kurniawan	PROPN
gp-205	311	9	tjakrawala	tjakrawala	VERB
gp-205	311	10	610	610	NUM
gp-205	311	11	nursiam	nursiam	PROPN
gp-205	311	12	et	et	PROPN
gp-205	311	13	,	,	PUNCT
gp-205	311	14	al	al	PROPN
gp-205	311	15	.	.	PROPN
gp-205	311	16	,	,	PUNCT
gp-205	311	17	(	(	PUNCT
gp-205	311	18	2021	2021	NUM
gp-205	311	19	)	)	PUNCT
gp-205	311	20	.	.	PUNCT
gp-205	312	1	the	the	DET
gp-205	312	2	effect	effect	NOUN
gp-205	312	3	of	of	ADP
gp-205	312	4	audit	audit	NOUN
gp-205	312	5	fee	fee	NOUN
gp-205	312	6	,	,	PUNCT
gp-205	312	7	audit	audit	NOUN
gp-205	312	8	rotation	rotation	NOUN
gp-205	312	9	,	,	PUNCT
gp-205	312	10	and	and	CCONJ
gp-205	312	11	auditor	auditor	NOUN
gp-205	312	12	reputation	reputation	NOUN
gp-205	312	13	on	on	ADP
gp-205	312	14	audit	audit	NOUN
gp-205	312	15	quality	quality	NOUN
gp-205	312	16	(	(	PUNCT
gp-205	312	17	empirical	empirical	ADJ
gp-205	312	18	study	study	NOUN
gp-205	312	19	on	on	ADP
gp-205	312	20	manufacturing	manufacture	VERB
gp-205	312	21	companies	company	NOUN
gp-205	312	22	listed	list	VERB
gp-205	312	23	on	on	ADP
gp-205	312	24	the	the	DET
gp-205	312	25	idx	idx	NOUN
gp-205	312	26	for	for	ADP
gp-205	312	27	the	the	DET
gp-205	312	28	period	period	NOUN
gp-205	312	29	2014	2014	NUM
gp-205	312	30	-	-	SYM
gp-205	312	31	2018	2018	NUM
gp-205	312	32	)	)	PUNCT
gp-205	312	33	.	.	PUNCT
gp-205	313	1	jurnal	jurnal	PROPN
gp-205	313	2	riset	riset	PROPN
gp-205	313	3	akuntansi	akuntansi	PROPN
gp-205	313	4	dan	dan	PROPN
gp-205	313	5	keuangan	keuangan	PROPN
gp-205	313	6	indonesia	indonesia	PROPN
gp-205	313	7	,	,	PUNCT
gp-205	313	8	114	114	NUM
gp-205	313	9	-	-	SYM
gp-205	313	10	120	120	NUM
gp-205	313	11	.	.	PUNCT
gp-205	314	1	purba	purba	NOUN
gp-205	314	2	,	,	PUNCT
gp-205	314	3	m.	m.	NOUN
gp-205	314	4	p.	p.	NOUN
gp-205	314	5	(	(	PUNCT
gp-205	314	6	2012	2012	NUM
gp-205	314	7	)	)	PUNCT
gp-205	314	8	.	.	PUNCT
gp-205	315	1	profesi	profesi	PROPN
gp-205	315	2	akuntan	akuntan	PROPN
gp-205	315	3	publik	publik	PROPN
gp-205	315	4	di	di	PROPN
gp-205	315	5	indonesia	indonesia	PROPN
gp-205	315	6	.	.	PUNCT
gp-205	316	1	yogyakarta	yogyakarta	PROPN
gp-205	316	2	:	:	PUNCT
gp-205	317	1	graha	graha	PROPN
gp-205	317	2	ilmu	ilmu	PROPN
gp-205	317	3	.	.	PUNCT
gp-205	318	1	rahayu	rahayu	PROPN
gp-205	318	2	,	,	PUNCT
gp-205	318	3	c.	c.	PROPN
gp-205	318	4	t.	t.	PROPN
gp-205	318	5	(	(	PUNCT
gp-205	318	6	2024	2024	NUM
gp-205	318	7	)	)	PUNCT
gp-205	318	8	.	.	PUNCT
gp-205	319	1	the	the	DET
gp-205	319	2	analysis	analysis	NOUN
gp-205	319	3	of	of	ADP
gp-205	319	4	relationship	relationship	NOUN
gp-205	319	5	between	between	ADP
gp-205	319	6	digital	digital	ADJ
gp-205	319	7	transformation	transformation	NOUN
gp-205	319	8	,	,	PUNCT
gp-205	319	9	audit	audit	NOUN
gp-205	319	10	risk	risk	NOUN
gp-205	319	11	,	,	PUNCT
gp-205	319	12	and	and	CCONJ
gp-205	319	13	professional	professional	ADJ
gp-205	319	14	skepticism	skepticism	NOUN
gp-205	319	15	towards	towards	ADP
gp-205	319	16	audit	audit	NOUN
gp-205	319	17	quality	quality	NOUN
gp-205	319	18	.	.	PUNCT
gp-205	320	1	juranl	juranl	PROPN
gp-205	320	2	akuntansi	akuntansi	PROPN
gp-205	320	3	,	,	PUNCT
gp-205	320	4	122	122	NUM
gp-205	320	5	-	-	SYM
gp-205	320	6	133	133	NUM
gp-205	320	7	.	.	PUNCT
gp-205	321	1	riris	riris	PROPN
gp-205	321	2	rotua	rotua	PROPN
gp-205	321	3	sitorus	sitorus	PROPN
gp-205	321	4	,	,	PUNCT
gp-205	321	5	s.	s.	PROPN
gp-205	321	6	t.	t.	PROPN
gp-205	321	7	(	(	PUNCT
gp-205	321	8	2023	2023	NUM
gp-205	321	9	)	)	PUNCT
gp-205	321	10	.	.	PUNCT
gp-205	322	1	challenges	challenge	NOUN
gp-205	322	2	,	,	PUNCT
gp-205	322	3	strategies	strategy	NOUN
gp-205	322	4	and	and	CCONJ
gp-205	322	5	qualifications	qualification	NOUN
gp-205	322	6	of	of	ADP
gp-205	322	7	auditors	auditor	NOUN
gp-205	322	8	in	in	ADP
gp-205	322	9	the	the	DET
gp-205	322	10	society	society	NOUN
gp-205	322	11	5.0	5.0	NUM
gp-205	322	12	era	era	NOUN
gp-205	322	13	.	.	PUNCT
gp-205	323	1	jurnal	jurnal	ADJ
gp-205	323	2	riset	riset	PROPN
gp-205	323	3	akuntansi	akuntansi	PROPN
gp-205	323	4	kontemporer	kontemporer	PROPN
gp-205	323	5	,	,	PUNCT
gp-205	323	6	228	228	NUM
gp-205	323	7	-	-	SYM
gp-205	323	8	240	240	NUM
gp-205	323	9	.	.	PUNCT
gp-205	323	10	robbins	robbins	PROPN
gp-205	323	11	,	,	PUNCT
gp-205	323	12	s.	s.	PROPN
gp-205	323	13	p.	p.	PROPN
gp-205	323	14	(	(	PUNCT
gp-205	323	15	1996	1996	NUM
gp-205	323	16	)	)	PUNCT
gp-205	323	17	.	.	PUNCT
gp-205	324	1	perilaku	perilaku	PROPN
gp-205	324	2	organisasi	organisasi	PROPN
gp-205	324	3	edisi	edisi	VERB
gp-205	324	4	ketujuh	ketujuh	NOUN
gp-205	324	5	(	(	PUNCT
gp-205	324	6	jilid	jilid	PROPN
gp-205	324	7	ii	ii	PROPN
gp-205	324	8	)	)	PUNCT
gp-205	324	9	.	.	PUNCT
gp-205	325	1	jakarta	jakarta	PROPN
gp-205	325	2	:	:	PUNCT
gp-205	326	1	preballindo	preballindo	PROPN
gp-205	326	2	.	.	PUNCT
gp-205	327	1	sharaf	sharaf	PROPN
gp-205	327	2	,	,	PUNCT
gp-205	327	3	r.	r.	PROPN
gp-205	327	4	k.	k.	PROPN
gp-205	327	5	(	(	PUNCT
gp-205	327	6	1961	1961	NUM
gp-205	327	7	)	)	PUNCT
gp-205	327	8	.	.	PUNCT
gp-205	328	1	the	the	DET
gp-205	328	2	philoshopy	philoshopy	NOUN
gp-205	328	3	of	of	ADP
gp-205	328	4	auditing	auditing	NOUN
gp-205	328	5	.	.	PUNCT
gp-205	329	1	florida	florida	PROPN
gp-205	329	2	,	,	PUNCT
gp-205	329	3	usa	usa	PROPN
gp-205	329	4	:	:	PUNCT
gp-205	329	5	american	american	PROPN
gp-205	329	6	accounting	accounting	PROPN
gp-205	329	7	association	association	PROPN
gp-205	329	8	mongraph	mongraph	PROPN
gp-205	329	9	no	no	INTJ
gp-205	329	10	.	.	PROPN
gp-205	329	11	6	6	NUM
gp-205	329	12	.	.	X
gp-205	329	13	sigit	sigit	PROPN
gp-205	329	14	handoyo	handoyo	PROPN
gp-205	329	15	,	,	PUNCT
gp-205	329	16	r.	r.	PROPN
gp-205	329	17	l.	l.	PROPN
gp-205	329	18	(	(	PUNCT
gp-205	329	19	2022	2022	NUM
gp-205	329	20	)	)	PUNCT
gp-205	329	21	.	.	PUNCT
gp-205	330	1	the	the	DET
gp-205	330	2	influence	influence	NOUN
gp-205	330	3	of	of	ADP
gp-205	330	4	auditor	auditor	NOUN
gp-205	330	5	's	's	PART
gp-205	330	6	intrinsic	intrinsic	ADJ
gp-205	330	7	and	and	CCONJ
gp-205	330	8	extrinsic	extrinsic	ADJ
gp-205	330	9	factors	factor	NOUN
gp-205	330	10	on	on	ADP
gp-205	330	11	audit	audit	NOUN
gp-205	330	12	quality	quality	NOUN
gp-205	330	13	.	.	PUNCT
gp-205	331	1	afre	afre	ADJ
gp-205	331	2	accounting	accounting	PROPN
gp-205	331	3	and	and	CCONJ
gp-205	331	4	financial	financial	ADJ
gp-205	331	5	review	review	NOUN
gp-205	331	6	,	,	PUNCT
gp-205	331	7	176	176	NUM
gp-205	331	8	-	-	SYM
gp-205	331	9	185	185	NUM
gp-205	331	10	.	.	PUNCT
gp-205	332	1	singgih	singgih	NOUN
gp-205	332	2	,	,	PUNCT
gp-205	332	3	s.	s.	PROPN
gp-205	332	4	(	(	PUNCT
gp-205	332	5	2011	2011	NUM
gp-205	332	6	)	)	PUNCT
gp-205	332	7	.	.	PUNCT
gp-205	333	1	sturctural	sturctural	ADJ
gp-205	333	2	equation	equation	NOUN
gp-205	333	3	modeling	modeling	NOUN
gp-205	333	4	(	(	PUNCT
gp-205	333	5	sem	sem	NOUN
gp-205	333	6	)	)	PUNCT
gp-205	333	7	konsep	konsep	PROPN
gp-205	333	8	dan	dan	PROPN
gp-205	333	9	aplikasi	aplikasi	PROPN
gp-205	333	10	dengan	dengan	PROPN
gp-205	333	11	amos	amos	PROPN
gp-205	333	12	18	18	NUM
gp-205	333	13	.	.	PUNCT
gp-205	334	1	jakarta	jakarta	PROPN
gp-205	334	2	:	:	PUNCT
gp-205	334	3	pt	pt	PROPN
gp-205	334	4	.	.	PROPN
gp-205	334	5	elex	elex	PROPN
gp-205	334	6	media	media	PROPN
gp-205	334	7	komputindo	komputindo	PROPN
gp-205	334	8	kompas	kompas	PROPN
gp-205	334	9	gramedia	gramedia	PROPN
gp-205	334	10	.	.	PUNCT
gp-205	334	11	slovin	slovin	PROPN
gp-205	334	12	,	,	PUNCT
gp-205	334	13	m.	m.	NOUN
gp-205	334	14	(	(	PUNCT
gp-205	334	15	1960	1960	NUM
gp-205	334	16	)	)	PUNCT
gp-205	334	17	.	.	PUNCT
gp-205	335	1	sampling	sample	VERB
gp-205	335	2	.	.	PUNCT
gp-205	336	1	new	new	PROPN
gp-205	336	2	york	york	PROPN
gp-205	336	3	:	:	PUNCT
gp-205	337	1	simon	simon	PROPN
gp-205	337	2	and	and	CCONJ
gp-205	337	3	schuster	schuster	PROPN
gp-205	337	4	inc	inc	PROPN
gp-205	337	5	.	.	PROPN
gp-205	337	6	sugiyono	sugiyono	PROPN
gp-205	337	7	.	.	PUNCT
gp-205	338	1	(	(	PUNCT
gp-205	338	2	2007	2007	NUM
gp-205	338	3	)	)	PUNCT
gp-205	338	4	.	.	PUNCT
gp-205	339	1	metode	metode	PROPN
gp-205	339	2	penelitian	penelitian	PROPN
gp-205	339	3	kuantitatif	kuantitatif	PROPN
gp-205	339	4	,	,	PUNCT
gp-205	339	5	kualitatif	kualitatif	PROPN
gp-205	339	6	dan	dan	PROPN
gp-205	339	7	r&d	r&d	PROPN
gp-205	339	8	.	.	PUNCT
gp-205	340	1	bandung	bandung	PROPN
gp-205	340	2	:	:	PUNCT
gp-205	341	1	alfabeta	alfabeta	PROPN
gp-205	341	2	.	.	PUNCT
gp-205	341	3	sugiyono	sugiyono	PROPN
gp-205	341	4	.	.	PUNCT
gp-205	342	1	(	(	PUNCT
gp-205	342	2	2011	2011	NUM
gp-205	342	3	)	)	PUNCT
gp-205	342	4	.	.	PUNCT
gp-205	343	1	metode	metode	PROPN
gp-205	343	2	penelitian	penelitian	PROPN
gp-205	343	3	kuantitatis	kuantitatis	PROPN
gp-205	343	4	,	,	PUNCT
gp-205	343	5	kualitatif	kualitatif	PROPN
gp-205	343	6	dan	dan	PROPN
gp-205	343	7	r&d	r&d	PROPN
gp-205	343	8	.	.	PUNCT
gp-205	344	1	bandung	bandung	PROPN
gp-205	344	2	:	:	PUNCT
gp-205	345	1	alfaveta	alfaveta	PROPN
gp-205	345	2	.	.	PUNCT
gp-205	345	3	tirole	tirole	PROPN
gp-205	345	4	,	,	PUNCT
gp-205	345	5	j.	j.	PROPN
gp-205	345	6	j.	j.	PROPN
gp-205	345	7	(	(	PUNCT
gp-205	345	8	1993	1993	NUM
gp-205	345	9	)	)	PUNCT
gp-205	345	10	.	.	PUNCT
gp-205	346	1	a	a	DET
gp-205	346	2	theory	theory	NOUN
gp-205	346	3	of	of	ADP
gp-205	346	4	incentives	incentive	NOUN
gp-205	346	5	in	in	ADP
gp-205	346	6	procurement	procurement	NOUN
gp-205	346	7	and	and	CCONJ
gp-205	346	8	regulation	regulation	NOUN
gp-205	346	9	.	.	PUNCT
gp-205	347	1	mit	mit	PROPN
gp-205	347	2	press	press	PROPN
gp-205	347	3	.	.	PUNCT
gp-205	348	1	tjia	tjia	NOUN
gp-205	348	2	and	and	CCONJ
gp-205	348	3	rahayu	rahayu	PROPN
gp-205	348	4	.	.	PUNCT
gp-205	349	1	(	(	PUNCT
gp-205	349	2	2024	2024	NUM
gp-205	349	3	)	)	PUNCT
gp-205	349	4	.	.	PUNCT
gp-205	350	1	the	the	DET
gp-205	350	2	analysis	analysis	NOUN
gp-205	350	3	of	of	ADP
gp-205	350	4	relationship	relationship	NOUN
gp-205	350	5	between	between	ADP
gp-205	350	6	digital	digital	ADJ
gp-205	350	7	transformation	transformation	NOUN
gp-205	350	8	,	,	PUNCT
gp-205	350	9	audit	audit	NOUN
gp-205	350	10	risk	risk	NOUN
gp-205	350	11	,	,	PUNCT
gp-205	350	12	and	and	CCONJ
gp-205	350	13	professional	professional	ADJ
gp-205	350	14	skepticism	skepticism	NOUN
gp-205	350	15	towards	towards	ADP
gp-205	350	16	audit	audit	NOUN
gp-205	350	17	quality	quality	NOUN
gp-205	350	18	.	.	PUNCT
gp-205	351	1	jurnal	jurnal	ADJ
gp-205	351	2	akuntansi	akuntansi	PROPN
gp-205	351	3	,	,	PUNCT
gp-205	351	4	pp	pp	ADV
gp-205	351	5	122	122	NUM
gp-205	351	6	-	-	SYM
gp-205	351	7	133	133	NUM
gp-205	351	8	.	.	PUNCT
gp-205	352	1	tjan	tjan	PROPN
gp-205	352	2	,	,	PUNCT
gp-205	352	3	julianti	julianti	PROPN
gp-205	352	4	sidik	sidik	PROPN
gp-205	352	5	et	et	PROPN
gp-205	352	6	al	al	PROPN
gp-205	352	7	.	.	PROPN
gp-205	352	8	,	,	PUNCT
gp-205	352	9	(	(	PUNCT
gp-205	352	10	2024	2024	NUM
gp-205	352	11	)	)	PUNCT
gp-205	352	12	.	.	PUNCT
gp-205	353	1	independece	independece	NOUN
gp-205	353	2	,	,	PUNCT
gp-205	353	3	professional	professional	ADJ
gp-205	353	4	skepticism	skepticism	NOUN
gp-205	353	5	,	,	PUNCT
gp-205	353	6	and	and	CCONJ
gp-205	353	7	audit	audit	NOUN
gp-205	353	8	quality	quality	NOUN
gp-205	353	9	:	:	PUNCT
gp-205	353	10	the	the	DET
gp-205	353	11	moderating	moderate	VERB
gp-205	353	12	role	role	NOUN
gp-205	353	13	of	of	ADP
gp-205	353	14	audit	audit	NOUN
gp-205	353	15	fees	fee	NOUN
gp-205	353	16	.	.	PUNCT
gp-205	354	1	jurnal	jurnal	ADJ
gp-205	354	2	akuntansi	akuntansi	PROPN
gp-205	354	3	e	e	PROPN
gp-205	354	4	-	-	PROPN
gp-205	354	5	ja	ja	PROPN
gp-205	354	6	,	,	PUNCT
gp-205	354	7	hal	hal	PROPN
gp-205	354	8	.	.	PROPN
gp-205	354	9	40	40	NUM
gp-205	354	10	-	-	SYM
gp-205	354	11	60	60	NUM
gp-205	354	12	.	.	PUNCT
gp-205	355	1	tuanakotta	tuanakotta	NOUN
gp-205	355	2	,	,	PUNCT
gp-205	355	3	t.	t.	NOUN
gp-205	355	4	m.	m.	NOUN
gp-205	355	5	(	(	PUNCT
gp-205	355	6	2011	2011	NUM
gp-205	355	7	)	)	PUNCT
gp-205	355	8	.	.	PUNCT
gp-205	356	1	berpikir	berpikir	PROPN
gp-205	356	2	kritis	kritis	PROPN
gp-205	356	3	dalam	dalam	PROPN
gp-205	356	4	auditing	auditing	NOUN
gp-205	356	5	.	.	PUNCT
gp-205	357	1	jakarta	jakarta	PROPN
gp-205	357	2	:	:	PUNCT
gp-205	357	3	salemba	salemba	PROPN
gp-205	357	4	empat	empat	PROPN
gp-205	357	5	.	.	PUNCT
gp-205	358	1	wardoyo	wardoyo	PROPN
gp-205	358	2	,	,	PUNCT
gp-205	358	3	s.	s.	PROPN
gp-205	358	4	h.	h.	PROPN
gp-205	358	5	(	(	PUNCT
gp-205	358	6	2012	2012	NUM
gp-205	358	7	)	)	PUNCT
gp-205	358	8	.	.	PUNCT
gp-205	359	1	structural	structural	ADJ
gp-205	359	2	equation	equation	NOUN
gp-205	359	3	modelling	model	VERB
gp-205	359	4	untuk	untuk	PROPN
gp-205	359	5	penelitian	penelitian	PROPN
gp-205	359	6	manajemen	manajemen	PROPN
gp-205	359	7	menggunakan	menggunakan	PROPN
gp-205	359	8	amos	amos	PROPN
gp-205	359	9	18.00	18.00	NUM
gp-205	359	10	.	.	PUNCT
gp-205	360	1	bekasi	bekasi	PROPN
gp-205	360	2	:	:	PUNCT
gp-205	360	3	pt	pt	PROPN
gp-205	360	4	.	.	PROPN
gp-205	360	5	intermedia	intermedia	PROPN
gp-205	360	6	personalia	personalia	PROPN
gp-205	360	7	utama	utama	PROPN
gp-205	360	8	.	.	PUNCT
gp-205	361	1	wilasittha	wilasittha	PROPN
gp-205	361	2	,	,	PUNCT
gp-205	361	3	a.	a.	NOUN
gp-205	361	4	a.	a.	NOUN
gp-205	361	5	(	(	PUNCT
gp-205	361	6	2022	2022	NUM
gp-205	361	7	)	)	PUNCT
gp-205	361	8	.	.	PUNCT
gp-205	362	1	the	the	DET
gp-205	362	2	remote	remote	ADJ
gp-205	362	3	audit	audit	NOUN
gp-205	362	4	in	in	ADP
gp-205	362	5	post	post	ADJ
gp-205	362	6	-	-	ADJ
gp-205	362	7	pandemic	pandemic	ADJ
gp-205	362	8	era	era	NOUN
gp-205	362	9	:	:	PUNCT
gp-205	362	10	professional	professional	ADJ
gp-205	362	11	scepticism	scepticism	NOUN
gp-205	362	12	and	and	CCONJ
gp-205	362	13	audit	audit	NOUN
gp-205	362	14	quality	quality	NOUN
gp-205	362	15	perspective	perspective	NOUN
gp-205	362	16	.	.	PUNCT
gp-205	363	1	journal	journal	PROPN
gp-205	363	2	of	of	ADP
gp-205	363	3	economics	economic	NOUN
gp-205	363	4	,	,	PUNCT
gp-205	363	5	business	business	NOUN
gp-205	363	6	and	and	CCONJ
gp-205	363	7	goverment	goverment	NOUN
gp-205	363	8	challenges	challenge	NOUN
gp-205	363	9	,	,	PUNCT
gp-205	363	10	18	18	NUM
gp-205	363	11	.	.	PUNCT