id	sid	tid	token	lemma	pos
gp-344	1	1	american	american	PROPN
gp-344	1	2	journal	journal	PROPN
gp-344	1	3	of	of	ADP
gp-344	1	4	economic	economic	ADJ
gp-344	1	5	and	and	CCONJ
gp-344	1	6	management	management	NOUN
gp-344	1	7	business	business	NOUN
gp-344	1	8	e	e	NOUN
gp-344	1	9	-	-	NOUN
gp-344	1	10	issn	issn	ADJ
gp-344	1	11	:	:	PUNCT
gp-344	1	12	2835	2835	NUM
gp-344	1	13	-	-	SYM
gp-344	1	14	5199	5199	NUM
gp-344	1	15	vol	vol	NOUN
gp-344	1	16	.	.	PROPN
gp-344	1	17	4	4	NUM
gp-344	1	18	no	no	NOUN
gp-344	1	19	.	.	NOUN
gp-344	2	1	9	9	NUM
gp-344	2	2	september	september	PROPN
gp-344	2	3	2025	2025	NUM
gp-344	2	4	1595	1595	NUM
gp-344	2	5	the	the	DET
gp-344	2	6	influence	influence	NOUN
gp-344	2	7	of	of	ADP
gp-344	2	8	leadership	leadership	NOUN
gp-344	2	9	style	style	NOUN
gp-344	2	10	,	,	PUNCT
gp-344	2	11	human	human	ADJ
gp-344	2	12	resource	resource	NOUN
gp-344	2	13	competence	competence	NOUN
gp-344	2	14	,	,	PUNCT
gp-344	2	15	and	and	CCONJ
gp-344	2	16	internal	internal	ADJ
gp-344	2	17	control	control	NOUN
gp-344	2	18	on	on	ADP
gp-344	2	19	the	the	DET
gp-344	2	20	quality	quality	NOUN
gp-344	2	21	of	of	ADP
gp-344	2	22	accounting	accounting	NOUN
gp-344	2	23	information	information	NOUN
gp-344	2	24	systems	system	NOUN
gp-344	2	25	and	and	CCONJ
gp-344	2	26	financial	financial	ADJ
gp-344	2	27	reports	report	NOUN
gp-344	2	28	ashrilia	ashrilia	PROPN
gp-344	2	29	nurnasari	nurnasari	PROPN
gp-344	2	30	,	,	PUNCT
gp-344	2	31	muhyarsyah	muhyarsyah	PROPN
gp-344	2	32	universitas	universitas	PROPN
gp-344	2	33	mercu	mercu	PROPN
gp-344	2	34	buana	buana	PROPN
gp-344	2	35	,	,	PUNCT
gp-344	2	36	indonesia	indonesia	PROPN
gp-344	2	37	email	email	NOUN
gp-344	2	38	:	:	PUNCT
gp-344	2	39	ashrilia267@gmail.com	ashrilia267@gmail.com	X
gp-344	2	40	abstract	abstract	ADJ
gp-344	2	41	state	state	NOUN
gp-344	2	42	financial	financial	ADJ
gp-344	2	43	management	management	NOUN
gp-344	2	44	has	have	AUX
gp-344	2	45	always	always	ADV
gp-344	2	46	been	be	AUX
gp-344	2	47	in	in	ADP
gp-344	2	48	the	the	DET
gp-344	2	49	spotlight	spotlight	NOUN
gp-344	2	50	due	due	ADP
gp-344	2	51	to	to	ADP
gp-344	2	52	increasing	increase	VERB
gp-344	2	53	cases	case	NOUN
gp-344	2	54	of	of	ADP
gp-344	2	55	corruption	corruption	NOUN
gp-344	2	56	in	in	ADP
gp-344	2	57	the	the	DET
gp-344	2	58	public	public	ADJ
gp-344	2	59	sector	sector	NOUN
gp-344	2	60	and	and	CCONJ
gp-344	2	61	government	government	NOUN
gp-344	2	62	organizations	organization	NOUN
gp-344	2	63	.	.	PUNCT
gp-344	3	1	this	this	PRON
gp-344	3	2	is	be	AUX
gp-344	3	3	why	why	SCONJ
gp-344	3	4	public	public	ADJ
gp-344	3	5	organizations	organization	NOUN
gp-344	3	6	in	in	ADP
gp-344	3	7	indonesia	indonesia	PROPN
gp-344	3	8	must	must	AUX
gp-344	3	9	provide	provide	VERB
gp-344	3	10	quality	quality	NOUN
gp-344	3	11	accounting	accounting	NOUN
gp-344	3	12	information	information	NOUN
gp-344	3	13	to	to	PART
gp-344	3	14	produce	produce	VERB
gp-344	3	15	quality	quality	NOUN
gp-344	3	16	financial	financial	ADJ
gp-344	3	17	reports	report	NOUN
gp-344	3	18	.	.	PUNCT
gp-344	4	1	problems	problem	NOUN
gp-344	4	2	with	with	ADP
gp-344	4	3	inadequate	inadequate	ADJ
gp-344	4	4	accounting	accounting	NOUN
gp-344	4	5	and	and	CCONJ
gp-344	4	6	reporting	report	VERB
gp-344	4	7	information	information	NOUN
gp-344	4	8	systems	system	NOUN
gp-344	4	9	,	,	PUNCT
gp-344	4	10	as	as	ADV
gp-344	4	11	well	well	ADV
gp-344	4	12	as	as	ADP
gp-344	4	13	accounting	account	VERB
gp-344	4	14	and	and	CCONJ
gp-344	4	15	reporting	report	VERB
gp-344	4	16	information	information	NOUN
gp-344	4	17	systems	system	NOUN
gp-344	4	18	that	that	PRON
gp-344	4	19	have	have	AUX
gp-344	4	20	not	not	PART
gp-344	4	21	been	be	AUX
gp-344	4	22	supported	support	VERB
gp-344	4	23	by	by	ADP
gp-344	4	24	competent	competent	ADJ
gp-344	4	25	human	human	ADJ
gp-344	4	26	resources	resource	NOUN
gp-344	4	27	,	,	PUNCT
gp-344	4	28	are	be	AUX
gp-344	4	29	challenges	challenge	NOUN
gp-344	4	30	for	for	ADP
gp-344	4	31	ministries	ministry	NOUN
gp-344	4	32	/	/	SYM
gp-344	4	33	institutions	institution	NOUN
gp-344	4	34	and	and	CCONJ
gp-344	4	35	are	be	AUX
gp-344	4	36	considered	consider	VERB
gp-344	4	37	weaknesses	weakness	NOUN
gp-344	4	38	in	in	ADP
gp-344	4	39	the	the	DET
gp-344	4	40	internal	internal	ADJ
gp-344	4	41	control	control	NOUN
gp-344	4	42	system	system	NOUN
gp-344	4	43	.	.	PUNCT
gp-344	5	1	this	this	DET
gp-344	5	2	research	research	NOUN
gp-344	5	3	aims	aim	VERB
gp-344	5	4	to	to	PART
gp-344	5	5	analyze	analyze	VERB
gp-344	5	6	the	the	DET
gp-344	5	7	influence	influence	NOUN
gp-344	5	8	of	of	ADP
gp-344	5	9	leadership	leadership	NOUN
gp-344	5	10	style	style	NOUN
gp-344	5	11	,	,	PUNCT
gp-344	5	12	human	human	ADJ
gp-344	5	13	resource	resource	NOUN
gp-344	5	14	competence	competence	NOUN
gp-344	5	15	,	,	PUNCT
gp-344	5	16	and	and	CCONJ
gp-344	5	17	internal	internal	ADJ
gp-344	5	18	control	control	NOUN
gp-344	5	19	on	on	ADP
gp-344	5	20	the	the	DET
gp-344	5	21	quality	quality	NOUN
gp-344	5	22	of	of	ADP
gp-344	5	23	accounting	accounting	NOUN
gp-344	5	24	information	information	NOUN
gp-344	5	25	systems	system	NOUN
gp-344	5	26	and	and	CCONJ
gp-344	5	27	their	their	PRON
gp-344	5	28	impact	impact	NOUN
gp-344	5	29	on	on	ADP
gp-344	5	30	financial	financial	ADJ
gp-344	5	31	statements	statement	NOUN
gp-344	5	32	.	.	PUNCT
gp-344	6	1	the	the	DET
gp-344	6	2	method	method	NOUN
gp-344	6	3	used	use	VERB
gp-344	6	4	was	be	AUX
gp-344	6	5	quantitative	quantitative	ADJ
gp-344	6	6	research	research	NOUN
gp-344	6	7	with	with	ADP
gp-344	6	8	a	a	DET
gp-344	6	9	population	population	NOUN
gp-344	6	10	of	of	ADP
gp-344	6	11	heads	head	NOUN
gp-344	6	12	of	of	ADP
gp-344	6	13	administration	administration	NOUN
gp-344	6	14	and	and	CCONJ
gp-344	6	15	financial	financial	ADJ
gp-344	6	16	operators	operator	NOUN
gp-344	6	17	under	under	ADP
gp-344	6	18	the	the	DET
gp-344	6	19	ministry	ministry	PROPN
gp-344	6	20	of	of	ADP
gp-344	6	21	environment	environment	NOUN
gp-344	6	22	and	and	CCONJ
gp-344	6	23	forestry	forestry	NOUN
gp-344	6	24	.	.	PUNCT
gp-344	7	1	data	datum	NOUN
gp-344	7	2	collection	collection	NOUN
gp-344	7	3	was	be	AUX
gp-344	7	4	conducted	conduct	VERB
gp-344	7	5	using	use	VERB
gp-344	7	6	a	a	DET
gp-344	7	7	questionnaire	questionnaire	NOUN
gp-344	7	8	that	that	PRON
gp-344	7	9	was	be	AUX
gp-344	7	10	responded	respond	VERB
gp-344	7	11	to	to	ADP
gp-344	7	12	by	by	ADP
gp-344	7	13	157	157	NUM
gp-344	7	14	employees	employee	NOUN
gp-344	7	15	.	.	PUNCT
gp-344	8	1	the	the	DET
gp-344	8	2	results	result	NOUN
gp-344	8	3	of	of	ADP
gp-344	8	4	the	the	DET
gp-344	8	5	research	research	NOUN
gp-344	8	6	show	show	VERB
gp-344	8	7	that	that	SCONJ
gp-344	8	8	leadership	leadership	NOUN
gp-344	8	9	style	style	NOUN
gp-344	8	10	has	have	VERB
gp-344	8	11	no	no	DET
gp-344	8	12	effect	effect	NOUN
gp-344	8	13	on	on	ADP
gp-344	8	14	the	the	DET
gp-344	8	15	quality	quality	NOUN
gp-344	8	16	of	of	ADP
gp-344	8	17	accounting	accounting	NOUN
gp-344	8	18	information	information	NOUN
gp-344	8	19	systems	system	NOUN
gp-344	8	20	and	and	CCONJ
gp-344	8	21	the	the	DET
gp-344	8	22	quality	quality	NOUN
gp-344	8	23	of	of	ADP
gp-344	8	24	financial	financial	ADJ
gp-344	8	25	statements	statement	NOUN
gp-344	8	26	;	;	PUNCT
gp-344	8	27	human	human	ADJ
gp-344	8	28	resource	resource	NOUN
gp-344	8	29	competence	competence	NOUN
gp-344	8	30	has	have	VERB
gp-344	8	31	a	a	DET
gp-344	8	32	significant	significant	ADJ
gp-344	8	33	positive	positive	ADJ
gp-344	8	34	effect	effect	NOUN
gp-344	8	35	on	on	ADP
gp-344	8	36	the	the	DET
gp-344	8	37	quality	quality	NOUN
gp-344	8	38	of	of	ADP
gp-344	8	39	accounting	accounting	NOUN
gp-344	8	40	information	information	NOUN
gp-344	8	41	systems	system	NOUN
gp-344	8	42	and	and	CCONJ
gp-344	8	43	the	the	DET
gp-344	8	44	quality	quality	NOUN
gp-344	8	45	of	of	ADP
gp-344	8	46	financial	financial	ADJ
gp-344	8	47	statements	statement	NOUN
gp-344	8	48	;	;	PUNCT
gp-344	8	49	and	and	CCONJ
gp-344	8	50	the	the	DET
gp-344	8	51	quality	quality	NOUN
gp-344	8	52	of	of	ADP
gp-344	8	53	accounting	accounting	NOUN
gp-344	8	54	information	information	NOUN
gp-344	8	55	systems	system	NOUN
gp-344	8	56	has	have	VERB
gp-344	8	57	a	a	DET
gp-344	8	58	significant	significant	ADJ
gp-344	8	59	positive	positive	ADJ
gp-344	8	60	effect	effect	NOUN
gp-344	8	61	on	on	ADP
gp-344	8	62	the	the	DET
gp-344	8	63	quality	quality	NOUN
gp-344	8	64	of	of	ADP
gp-344	8	65	financial	financial	ADJ
gp-344	8	66	statements	statement	NOUN
gp-344	8	67	,	,	PUNCT
gp-344	8	68	while	while	SCONJ
gp-344	8	69	internal	internal	ADJ
gp-344	8	70	control	control	NOUN
gp-344	8	71	has	have	VERB
gp-344	8	72	a	a	DET
gp-344	8	73	significant	significant	ADJ
gp-344	8	74	positive	positive	ADJ
gp-344	8	75	effect	effect	NOUN
gp-344	8	76	on	on	ADP
gp-344	8	77	the	the	DET
gp-344	8	78	quality	quality	NOUN
gp-344	8	79	of	of	ADP
gp-344	8	80	accounting	accounting	NOUN
gp-344	8	81	information	information	NOUN
gp-344	8	82	systems	system	NOUN
gp-344	8	83	but	but	CCONJ
gp-344	8	84	not	not	PART
gp-344	8	85	on	on	ADP
gp-344	8	86	the	the	DET
gp-344	8	87	quality	quality	NOUN
gp-344	8	88	of	of	ADP
gp-344	8	89	financial	financial	ADJ
gp-344	8	90	statements	statement	NOUN
gp-344	8	91	.	.	PUNCT
gp-344	9	1	keywords	keyword	NOUN
gp-344	9	2	:	:	PUNCT
gp-344	9	3	leadership	leadership	NOUN
gp-344	9	4	style	style	NOUN
gp-344	9	5	,	,	PUNCT
gp-344	9	6	human	human	ADJ
gp-344	9	7	resource	resource	NOUN
gp-344	9	8	competence	competence	NOUN
gp-344	9	9	,	,	PUNCT
gp-344	9	10	internal	internal	ADJ
gp-344	9	11	control	control	NOUN
gp-344	9	12	,	,	PUNCT
gp-344	9	13	quality	quality	NOUN
gp-344	9	14	of	of	ADP
gp-344	9	15	accounting	accounting	NOUN
gp-344	9	16	information	information	NOUN
gp-344	9	17	system	system	NOUN
gp-344	9	18	,	,	PUNCT
gp-344	9	19	quality	quality	NOUN
gp-344	9	20	of	of	ADP
gp-344	9	21	financial	financial	ADJ
gp-344	9	22	statements	statement	NOUN
gp-344	9	23	introduction	introduction	NOUN
gp-344	9	24	accounting	accounting	NOUN
gp-344	9	25	information	information	NOUN
gp-344	9	26	systems	system	NOUN
gp-344	9	27	produce	produce	VERB
gp-344	9	28	information	information	NOUN
gp-344	9	29	in	in	ADP
gp-344	9	30	many	many	ADJ
gp-344	9	31	ways	way	NOUN
gp-344	9	32	within	within	ADP
gp-344	9	33	an	an	DET
gp-344	9	34	organization	organization	NOUN
gp-344	9	35	,	,	PUNCT
gp-344	9	36	one	one	NUM
gp-344	9	37	of	of	ADP
gp-344	9	38	which	which	PRON
gp-344	9	39	is	be	AUX
gp-344	9	40	as	as	ADP
gp-344	9	41	a	a	DET
gp-344	9	42	medium	medium	NOUN
gp-344	9	43	to	to	PART
gp-344	9	44	produce	produce	VERB
gp-344	9	45	information	information	NOUN
gp-344	9	46	that	that	PRON
gp-344	9	47	serves	serve	VERB
gp-344	9	48	as	as	ADP
gp-344	9	49	the	the	DET
gp-344	9	50	basis	basis	NOUN
gp-344	9	51	for	for	ADP
gp-344	9	52	the	the	DET
gp-344	9	53	preparation	preparation	NOUN
gp-344	9	54	of	of	ADP
gp-344	9	55	financial	financial	ADJ
gp-344	9	56	statements	statement	NOUN
gp-344	9	57	.	.	PUNCT
gp-344	10	1	this	this	PRON
gp-344	10	2	is	be	AUX
gp-344	10	3	often	often	ADV
gp-344	10	4	the	the	DET
gp-344	10	5	concern	concern	NOUN
gp-344	10	6	of	of	ADP
gp-344	10	7	many	many	ADJ
gp-344	10	8	experts	expert	NOUN
gp-344	10	9	when	when	SCONJ
gp-344	10	10	assessing	assess	VERB
gp-344	10	11	the	the	DET
gp-344	10	12	quality	quality	NOUN
gp-344	10	13	of	of	ADP
gp-344	10	14	information	information	NOUN
gp-344	10	15	systems	system	NOUN
gp-344	10	16	operated	operate	VERB
gp-344	10	17	by	by	ADP
gp-344	10	18	organizations	organization	NOUN
gp-344	10	19	,	,	PUNCT
gp-344	10	20	especially	especially	ADV
gp-344	10	21	public	public	ADJ
gp-344	10	22	organizations	organization	NOUN
gp-344	10	23	.	.	PUNCT
gp-344	11	1	the	the	DET
gp-344	11	2	problem	problem	NOUN
gp-344	11	3	is	be	AUX
gp-344	11	4	that	that	SCONJ
gp-344	11	5	the	the	DET
gp-344	11	6	quality	quality	NOUN
gp-344	11	7	of	of	ADP
gp-344	11	8	financial	financial	ADJ
gp-344	11	9	reporting	reporting	NOUN
gp-344	11	10	in	in	ADP
gp-344	11	11	the	the	DET
gp-344	11	12	private	private	ADJ
gp-344	11	13	sector	sector	NOUN
gp-344	11	14	is	be	AUX
gp-344	11	15	widely	widely	ADV
gp-344	11	16	considered	consider	VERB
gp-344	11	17	,	,	PUNCT
gp-344	11	18	but	but	CCONJ
gp-344	11	19	in	in	ADP
gp-344	11	20	the	the	DET
gp-344	11	21	public	public	ADJ
gp-344	11	22	sector	sector	NOUN
gp-344	11	23	it	it	PRON
gp-344	11	24	is	be	AUX
gp-344	11	25	often	often	ADV
gp-344	11	26	overlooked	overlook	VERB
gp-344	11	27	(	(	PUNCT
gp-344	11	28	rudzioniene	rudzioniene	NOUN
gp-344	11	29	&	&	CCONJ
gp-344	11	30	juozapaviciute	juozapaviciute	NOUN
gp-344	11	31	,	,	PUNCT
gp-344	11	32	2014	2014	NUM
gp-344	11	33	)	)	PUNCT
gp-344	11	34	.	.	PUNCT
gp-344	12	1	several	several	ADJ
gp-344	12	2	governments	government	NOUN
gp-344	12	3	around	around	ADP
gp-344	12	4	the	the	DET
gp-344	12	5	world	world	NOUN
gp-344	12	6	have	have	AUX
gp-344	12	7	taken	take	VERB
gp-344	12	8	important	important	ADJ
gp-344	12	9	decisions	decision	NOUN
gp-344	12	10	to	to	PART
gp-344	12	11	improve	improve	VERB
gp-344	12	12	their	their	PRON
gp-344	12	13	public	public	ADJ
gp-344	12	14	financial	financial	ADJ
gp-344	12	15	management	management	NOUN
gp-344	12	16	in	in	ADP
gp-344	12	17	response	response	NOUN
gp-344	12	18	to	to	ADP
gp-344	12	19	the	the	DET
gp-344	12	20	global	global	ADJ
gp-344	12	21	financial	financial	ADJ
gp-344	12	22	crisis	crisis	NOUN
gp-344	12	23	that	that	PRON
gp-344	12	24	erupted	erupt	VERB
gp-344	12	25	in	in	ADP
gp-344	12	26	the	the	DET
gp-344	12	27	past	past	ADJ
gp-344	12	28	decade	decade	NOUN
gp-344	12	29	.	.	PUNCT
gp-344	13	1	various	various	ADJ
gp-344	13	2	financial	financial	ADJ
gp-344	13	3	management	management	NOUN
gp-344	13	4	reforms	reform	NOUN
gp-344	13	5	are	be	AUX
gp-344	13	6	being	be	AUX
gp-344	13	7	implemented	implement	VERB
gp-344	13	8	in	in	ADP
gp-344	13	9	public	public	ADJ
gp-344	13	10	sector	sector	NOUN
gp-344	13	11	entities	entity	NOUN
gp-344	13	12	globally	globally	ADV
gp-344	13	13	with	with	ADP
gp-344	13	14	a	a	DET
gp-344	13	15	view	view	NOUN
gp-344	13	16	to	to	ADP
gp-344	13	17	improving	improve	VERB
gp-344	13	18	accountability	accountability	NOUN
gp-344	13	19	,	,	PUNCT
gp-344	13	20	transparency	transparency	NOUN
gp-344	13	21	,	,	PUNCT
gp-344	13	22	and	and	CCONJ
gp-344	13	23	minimizing	minimize	VERB
gp-344	13	24	financial	financial	ADJ
gp-344	13	25	waste	waste	NOUN
gp-344	13	26	through	through	ADP
gp-344	13	27	the	the	DET
gp-344	13	28	adoption	adoption	NOUN
gp-344	13	29	of	of	ADP
gp-344	13	30	accrual	accrual	ADJ
gp-344	13	31	-	-	PUNCT
gp-344	13	32	based	base	VERB
gp-344	13	33	international	international	ADJ
gp-344	13	34	public	public	ADJ
gp-344	13	35	sector	sector	NOUN
gp-344	13	36	accounting	accounting	NOUN
gp-344	13	37	standards	standard	NOUN
gp-344	13	38	(	(	PUNCT
gp-344	13	39	ipsas	ipsa	NOUN
gp-344	13	40	)	)	PUNCT
gp-344	13	41	.	.	PUNCT
gp-344	14	1	along	along	ADP
gp-344	14	2	with	with	ADP
gp-344	14	3	this	this	PRON
gp-344	14	4	,	,	PUNCT
gp-344	14	5	one	one	NUM
gp-344	14	6	of	of	ADP
gp-344	14	7	indonesia	indonesia	PROPN
gp-344	14	8	's	's	PART
gp-344	14	9	efforts	effort	NOUN
gp-344	14	10	is	be	AUX
gp-344	14	11	the	the	DET
gp-344	14	12	issuance	issuance	NOUN
gp-344	14	13	of	of	ADP
gp-344	14	14	a	a	DET
gp-344	14	15	package	package	NOUN
gp-344	14	16	of	of	ADP
gp-344	14	17	laws	law	NOUN
gp-344	14	18	in	in	ADP
gp-344	14	19	the	the	DET
gp-344	14	20	field	field	NOUN
gp-344	14	21	of	of	ADP
gp-344	14	22	state	state	NOUN
gp-344	14	23	finance	finance	NOUN
gp-344	14	24	contained	contain	VERB
gp-344	14	25	in	in	ADP
gp-344	14	26	law	law	NOUN
gp-344	14	27	number	number	NOUN
gp-344	14	28	17	17	NUM
gp-344	14	29	of	of	ADP
gp-344	14	30	2003	2003	NUM
gp-344	14	31	concerning	concern	VERB
gp-344	14	32	state	state	NOUN
gp-344	14	33	finance	finance	NOUN
gp-344	14	34	and	and	CCONJ
gp-344	14	35	law	law	NOUN
gp-344	14	36	number	number	NOUN
gp-344	14	37	1	1	NUM
gp-344	14	38	of	of	ADP
gp-344	14	39	2004	2004	NUM
gp-344	14	40	concerning	concern	VERB
gp-344	14	41	the	the	DET
gp-344	14	42	state	state	NOUN
gp-344	14	43	treasury	treasury	NOUN
gp-344	14	44	.	.	PUNCT
gp-344	15	1	the	the	DET
gp-344	15	2	issuance	issuance	NOUN
gp-344	15	3	of	of	ADP
gp-344	15	4	this	this	DET
gp-344	15	5	regulation	regulation	NOUN
gp-344	15	6	encourages	encourage	VERB
gp-344	15	7	the	the	DET
gp-344	15	8	government	government	NOUN
gp-344	15	9	to	to	PART
gp-344	15	10	make	make	VERB
gp-344	15	11	improvements	improvement	NOUN
gp-344	15	12	in	in	ADP
gp-344	15	13	the	the	DET
gp-344	15	14	management	management	NOUN
gp-344	15	15	of	of	ADP
gp-344	15	16	state	state	NOUN
gp-344	15	17	finances	finance	NOUN
gp-344	15	18	,	,	PUNCT
gp-344	15	19	one	one	NUM
gp-344	15	20	of	of	ADP
gp-344	15	21	which	which	PRON
gp-344	15	22	is	be	AUX
gp-344	15	23	in	in	ADP
gp-344	15	24	the	the	DET
gp-344	15	25	influence	influence	NOUN
gp-344	15	26	of	of	ADP
gp-344	15	27	leadership	leadership	NOUN
gp-344	15	28	style	style	NOUN
gp-344	15	29	,	,	PUNCT
gp-344	15	30	human	human	ADJ
gp-344	15	31	resource	resource	NOUN
gp-344	15	32	competence	competence	NOUN
gp-344	15	33	,	,	PUNCT
gp-344	15	34	and	and	CCONJ
gp-344	15	35	internal	internal	ADJ
gp-344	15	36	control	control	NOUN
gp-344	15	37	on	on	ADP
gp-344	15	38	the	the	DET
gp-344	15	39	quality	quality	NOUN
gp-344	15	40	of	of	ADP
gp-344	15	41	accounting	accounting	NOUN
gp-344	15	42	information	information	NOUN
gp-344	15	43	systems	system	NOUN
gp-344	15	44	and	and	CCONJ
gp-344	15	45	financial	financial	ADJ
gp-344	15	46	reports	report	NOUN
gp-344	15	47	1596	1596	NUM
gp-344	15	48	the	the	DET
gp-344	15	49	field	field	NOUN
gp-344	15	50	of	of	ADP
gp-344	15	51	accounting	accounting	NOUN
gp-344	15	52	and	and	CCONJ
gp-344	15	53	reporting	reporting	NOUN
gp-344	15	54	.	.	PUNCT
gp-344	16	1	the	the	DET
gp-344	16	2	law	law	NOUN
gp-344	16	3	states	state	VERB
gp-344	16	4	that	that	SCONJ
gp-344	16	5	to	to	PART
gp-344	16	6	support	support	VERB
gp-344	16	7	good	good	ADJ
gp-344	16	8	governance	governance	NOUN
gp-344	16	9	,	,	PUNCT
gp-344	16	10	state	state	NOUN
gp-344	16	11	financial	financial	ADJ
gp-344	16	12	management	management	NOUN
gp-344	16	13	must	must	AUX
gp-344	16	14	be	be	AUX
gp-344	16	15	conducted	conduct	VERB
gp-344	16	16	professionally	professionally	ADV
gp-344	16	17	,	,	PUNCT
gp-344	16	18	openly	openly	ADV
gp-344	16	19	,	,	PUNCT
gp-344	16	20	and	and	CCONJ
gp-344	16	21	accountably	accountably	ADV
gp-344	16	22	.	.	PUNCT
gp-344	17	1	in	in	ADP
gp-344	17	2	government	government	NOUN
gp-344	17	3	organizations	organization	NOUN
gp-344	17	4	,	,	PUNCT
gp-344	17	5	the	the	DET
gp-344	17	6	general	general	ADJ
gp-344	17	7	purpose	purpose	NOUN
gp-344	17	8	of	of	ADP
gp-344	17	9	accounting	accounting	NOUN
gp-344	17	10	and	and	CCONJ
gp-344	17	11	financial	financial	ADJ
gp-344	17	12	reporting	reporting	NOUN
gp-344	17	13	is	be	AUX
gp-344	17	14	to	to	PART
gp-344	17	15	provide	provide	VERB
gp-344	17	16	information	information	NOUN
gp-344	17	17	that	that	PRON
gp-344	17	18	will	will	AUX
gp-344	17	19	be	be	AUX
gp-344	17	20	used	use	VERB
gp-344	17	21	in	in	ADP
gp-344	17	22	economic	economic	ADJ
gp-344	17	23	,	,	PUNCT
gp-344	17	24	social	social	ADJ
gp-344	17	25	,	,	PUNCT
gp-344	17	26	and	and	CCONJ
gp-344	17	27	political	political	ADJ
gp-344	17	28	decision	decision	NOUN
gp-344	17	29	-	-	PUNCT
gp-344	17	30	making	making	NOUN
gp-344	17	31	as	as	ADV
gp-344	17	32	well	well	ADV
gp-344	17	33	as	as	ADP
gp-344	17	34	evidence	evidence	NOUN
gp-344	17	35	of	of	ADP
gp-344	17	36	accountability	accountability	NOUN
gp-344	17	37	and	and	CCONJ
gp-344	17	38	management	management	NOUN
gp-344	17	39	(	(	PUNCT
gp-344	17	40	stewardship	stewardship	NOUN
gp-344	17	41	)	)	PUNCT
gp-344	17	42	,	,	PUNCT
gp-344	17	43	and	and	CCONJ
gp-344	17	44	to	to	PART
gp-344	17	45	provide	provide	VERB
gp-344	17	46	information	information	NOUN
gp-344	17	47	that	that	PRON
gp-344	17	48	is	be	AUX
gp-344	17	49	used	use	VERB
gp-344	17	50	to	to	PART
gp-344	17	51	evaluate	evaluate	VERB
gp-344	17	52	managerial	managerial	ADJ
gp-344	17	53	and	and	CCONJ
gp-344	17	54	organizational	organizational	ADJ
gp-344	17	55	performance	performance	NOUN
gp-344	17	56	(	(	PUNCT
gp-344	17	57	mardiasmo	mardiasmo	NOUN
gp-344	17	58	,	,	PUNCT
gp-344	17	59	2018	2018	NUM
gp-344	17	60	)	)	PUNCT
gp-344	17	61	.	.	PUNCT
gp-344	18	1	financial	financial	ADJ
gp-344	18	2	reporting	reporting	NOUN
gp-344	18	3	serves	serve	VERB
gp-344	18	4	as	as	ADP
gp-344	18	5	a	a	DET
gp-344	18	6	vital	vital	ADJ
gp-344	18	7	resource	resource	NOUN
gp-344	18	8	for	for	ADP
gp-344	18	9	conveying	convey	VERB
gp-344	18	10	financial	financial	ADJ
gp-344	18	11	information	information	NOUN
gp-344	18	12	to	to	ADP
gp-344	18	13	all	all	DET
gp-344	18	14	interested	interested	ADJ
gp-344	18	15	users	user	NOUN
gp-344	18	16	(	(	PUNCT
gp-344	18	17	muraina	muraina	PROPN
gp-344	18	18	&	&	CCONJ
gp-344	18	19	dandago	dandago	PROPN
gp-344	18	20	,	,	PUNCT
gp-344	18	21	2020	2020	NUM
gp-344	18	22	)	)	PUNCT
gp-344	18	23	.	.	PUNCT
gp-344	19	1	high	high	ADJ
gp-344	19	2	-	-	PUNCT
gp-344	19	3	quality	quality	NOUN
gp-344	19	4	financial	financial	ADJ
gp-344	19	5	statements	statement	NOUN
gp-344	19	6	can	can	AUX
gp-344	19	7	have	have	VERB
gp-344	19	8	a	a	DET
gp-344	19	9	positive	positive	ADJ
gp-344	19	10	and	and	CCONJ
gp-344	19	11	significant	significant	ADJ
gp-344	19	12	effect	effect	NOUN
gp-344	19	13	on	on	ADP
gp-344	19	14	the	the	DET
gp-344	19	15	organization	organization	NOUN
gp-344	19	16	's	's	PART
gp-344	19	17	stakeholders	stakeholder	NOUN
gp-344	19	18	and	and	CCONJ
gp-344	19	19	vice	vice	NOUN
gp-344	19	20	versa	versa	ADV
gp-344	19	21	,	,	PUNCT
gp-344	19	22	as	as	SCONJ
gp-344	19	23	it	it	PRON
gp-344	19	24	relates	relate	VERB
gp-344	19	25	to	to	ADP
gp-344	19	26	how	how	SCONJ
gp-344	19	27	public	public	ADJ
gp-344	19	28	sector	sector	NOUN
gp-344	19	29	entities	entity	NOUN
gp-344	19	30	provide	provide	VERB
gp-344	19	31	stewardship	stewardship	NOUN
gp-344	19	32	accounts	account	NOUN
gp-344	19	33	over	over	ADP
gp-344	19	34	public	public	ADJ
gp-344	19	35	funds	fund	NOUN
gp-344	19	36	and	and	CCONJ
gp-344	19	37	other	other	ADJ
gp-344	19	38	assets	asset	NOUN
gp-344	19	39	entrusted	entrust	VERB
gp-344	19	40	to	to	ADP
gp-344	19	41	them	they	PRON
gp-344	19	42	to	to	PART
gp-344	19	43	assist	assist	VERB
gp-344	19	44	public	public	ADJ
gp-344	19	45	money	money	NOUN
gp-344	19	46	providers	provider	NOUN
gp-344	19	47	such	such	ADJ
gp-344	19	48	as	as	ADP
gp-344	19	49	taxpayers	taxpayer	NOUN
gp-344	19	50	,	,	PUNCT
gp-344	19	51	donor	donor	NOUN
gp-344	19	52	agencies	agency	NOUN
gp-344	19	53	,	,	PUNCT
gp-344	19	54	and	and	CCONJ
gp-344	19	55	local	local	ADJ
gp-344	19	56	and	and	CCONJ
gp-344	19	57	foreign	foreign	ADJ
gp-344	19	58	investors	investor	NOUN
gp-344	19	59	in	in	ADP
gp-344	19	60	important	important	ADJ
gp-344	19	61	decision	decision	NOUN
gp-344	19	62	-	-	PUNCT
gp-344	19	63	making	making	NOUN
gp-344	19	64	and	and	CCONJ
gp-344	19	65	other	other	ADJ
gp-344	19	66	intended	intend	VERB
gp-344	19	67	purposes	purpose	NOUN
gp-344	19	68	.	.	PUNCT
gp-344	20	1	financial	financial	ADJ
gp-344	20	2	reporting	reporting	NOUN
gp-344	20	3	is	be	AUX
gp-344	20	4	also	also	ADV
gp-344	20	5	concerned	concerned	ADJ
gp-344	20	6	with	with	ADP
gp-344	20	7	the	the	DET
gp-344	20	8	communication	communication	NOUN
gp-344	20	9	of	of	ADP
gp-344	20	10	financial	financial	ADJ
gp-344	20	11	information	information	NOUN
gp-344	20	12	to	to	ADP
gp-344	20	13	the	the	DET
gp-344	20	14	entity	entity	NOUN
gp-344	20	15	's	's	PART
gp-344	20	16	stakeholders	stakeholder	NOUN
gp-344	20	17	(	(	PUNCT
gp-344	20	18	okere	okere	NOUN
gp-344	20	19	et	et	NOUN
gp-344	20	20	al	al	PROPN
gp-344	20	21	.	.	PROPN
gp-344	20	22	,	,	PUNCT
gp-344	20	23	2017	2017	NUM
gp-344	20	24	)	)	PUNCT
gp-344	20	25	,	,	PUNCT
gp-344	20	26	while	while	SCONJ
gp-344	20	27	accounting	account	VERB
gp-344	20	28	/	/	SYM
gp-344	20	29	financial	financial	ADJ
gp-344	20	30	reporting	reporting	NOUN
gp-344	20	31	is	be	AUX
gp-344	20	32	equally	equally	ADV
gp-344	20	33	seen	see	VERB
gp-344	20	34	as	as	ADP
gp-344	20	35	a	a	DET
gp-344	20	36	government	government	NOUN
gp-344	20	37	financial	financial	ADJ
gp-344	20	38	information	information	NOUN
gp-344	20	39	system	system	NOUN
gp-344	20	40	and	and	CCONJ
gp-344	20	41	financial	financial	ADJ
gp-344	20	42	disclosure	disclosure	NOUN
gp-344	20	43	procedure	procedure	NOUN
gp-344	20	44	(	(	PUNCT
gp-344	20	45	udeh	udeh	PROPN
gp-344	20	46	et	et	PROPN
gp-344	20	47	al	al	PROPN
gp-344	20	48	.	.	PROPN
gp-344	20	49	,	,	PUNCT
gp-344	20	50	2015	2015	NUM
gp-344	20	51	)	)	PUNCT
gp-344	20	52	.	.	PUNCT
gp-344	21	1	furthermore	furthermore	ADV
gp-344	21	2	,	,	PUNCT
gp-344	21	3	financial	financial	ADJ
gp-344	21	4	reporting	reporting	NOUN
gp-344	21	5	is	be	AUX
gp-344	21	6	a	a	DET
gp-344	21	7	formal	formal	ADJ
gp-344	21	8	communication	communication	NOUN
gp-344	21	9	process	process	NOUN
gp-344	21	10	of	of	ADP
gp-344	21	11	business	business	NOUN
gp-344	21	12	financial	financial	ADJ
gp-344	21	13	activities	activity	NOUN
gp-344	21	14	to	to	ADP
gp-344	21	15	its	its	PRON
gp-344	21	16	stakeholders	stakeholder	NOUN
gp-344	21	17	(	(	PUNCT
gp-344	21	18	al	al	PROPN
gp-344	21	19	-	-	PUNCT
gp-344	21	20	dmour	dmour	PROPN
gp-344	21	21	,	,	PUNCT
gp-344	21	22	2018	2018	NUM
gp-344	21	23	)	)	PUNCT
gp-344	21	24	.	.	PUNCT
gp-344	22	1	the	the	DET
gp-344	22	2	main	main	ADJ
gp-344	22	3	problem	problem	NOUN
gp-344	22	4	in	in	ADP
gp-344	22	5	the	the	DET
gp-344	22	6	implementation	implementation	NOUN
gp-344	22	7	of	of	ADP
gp-344	22	8	good	good	ADJ
gp-344	22	9	government	government	NOUN
gp-344	22	10	financial	financial	ADJ
gp-344	22	11	management	management	NOUN
gp-344	22	12	in	in	ADP
gp-344	22	13	indonesia	indonesia	PROPN
gp-344	22	14	is	be	AUX
gp-344	22	15	that	that	SCONJ
gp-344	22	16	indonesia	indonesia	PROPN
gp-344	22	17	does	do	AUX
gp-344	22	18	not	not	PART
gp-344	22	19	have	have	VERB
gp-344	22	20	a	a	DET
gp-344	22	21	good	good	ADJ
gp-344	22	22	accounting	accounting	NOUN
gp-344	22	23	system	system	NOUN
gp-344	22	24	(	(	PUNCT
gp-344	22	25	mardiasmo	mardiasmo	NOUN
gp-344	22	26	,	,	PUNCT
gp-344	22	27	2018	2018	NUM
gp-344	22	28	)	)	PUNCT
gp-344	22	29	.	.	PUNCT
gp-344	23	1	the	the	DET
gp-344	23	2	absence	absence	NOUN
gp-344	23	3	of	of	ADP
gp-344	23	4	a	a	DET
gp-344	23	5	reliable	reliable	ADJ
gp-344	23	6	accounting	accounting	NOUN
gp-344	23	7	system	system	NOUN
gp-344	23	8	is	be	AUX
gp-344	23	9	one	one	NUM
gp-344	23	10	of	of	ADP
gp-344	23	11	the	the	DET
gp-344	23	12	weaknesses	weakness	NOUN
gp-344	23	13	in	in	ADP
gp-344	23	14	the	the	DET
gp-344	23	15	government	government	NOUN
gp-344	23	16	's	's	PART
gp-344	23	17	internal	internal	ADJ
gp-344	23	18	control	control	NOUN
gp-344	23	19	.	.	PUNCT
gp-344	24	1	if	if	SCONJ
gp-344	24	2	the	the	DET
gp-344	24	3	accounting	accounting	NOUN
gp-344	24	4	system	system	NOUN
gp-344	24	5	is	be	AUX
gp-344	24	6	not	not	PART
gp-344	24	7	trustworthy	trustworthy	ADJ
gp-344	24	8	,	,	PUNCT
gp-344	24	9	accounting	accounting	NOUN
gp-344	24	10	recording	recording	NOUN
gp-344	24	11	and	and	CCONJ
gp-344	24	12	reporting	reporting	NOUN
gp-344	24	13	will	will	AUX
gp-344	24	14	also	also	ADV
gp-344	24	15	be	be	AUX
gp-344	24	16	less	less	ADV
gp-344	24	17	trustworthy	trustworthy	ADJ
gp-344	24	18	.	.	PUNCT
gp-344	25	1	in	in	ADP
gp-344	25	2	addition	addition	NOUN
gp-344	25	3	,	,	PUNCT
gp-344	25	4	most	most	ADJ
gp-344	25	5	agency	agency	NOUN
gp-344	25	6	accounting	accounting	NOUN
gp-344	25	7	system	system	NOUN
gp-344	25	8	(	(	PUNCT
gp-344	25	9	sai	sai	ADJ
gp-344	25	10	)	)	PUNCT
gp-344	25	11	operators	operator	NOUN
gp-344	25	12	do	do	AUX
gp-344	25	13	not	not	PART
gp-344	25	14	have	have	VERB
gp-344	25	15	an	an	DET
gp-344	25	16	accounting	accounting	NOUN
gp-344	25	17	education	education	NOUN
gp-344	25	18	background	background	NOUN
gp-344	25	19	,	,	PUNCT
gp-344	25	20	so	so	SCONJ
gp-344	25	21	they	they	PRON
gp-344	25	22	do	do	AUX
gp-344	25	23	not	not	PART
gp-344	25	24	really	really	ADV
gp-344	25	25	understand	understand	VERB
gp-344	25	26	how	how	SCONJ
gp-344	25	27	to	to	PART
gp-344	25	28	operate	operate	VERB
gp-344	25	29	the	the	DET
gp-344	25	30	existing	exist	VERB
gp-344	25	31	accounting	accounting	NOUN
gp-344	25	32	system	system	NOUN
gp-344	25	33	,	,	PUNCT
gp-344	25	34	resulting	result	VERB
gp-344	25	35	in	in	ADP
gp-344	25	36	financial	financial	ADJ
gp-344	25	37	reports	report	NOUN
gp-344	25	38	that	that	PRON
gp-344	25	39	do	do	AUX
gp-344	25	40	not	not	PART
gp-344	25	41	adequately	adequately	ADV
gp-344	25	42	support	support	VERB
gp-344	25	43	good	good	ADJ
gp-344	25	44	government	government	NOUN
gp-344	25	45	financial	financial	ADJ
gp-344	25	46	statements	statement	NOUN
gp-344	25	47	.	.	PUNCT
gp-344	26	1	since	since	SCONJ
gp-344	26	2	2015	2015	NUM
gp-344	26	3	,	,	PUNCT
gp-344	26	4	ministries	ministry	NOUN
gp-344	26	5	and	and	CCONJ
gp-344	26	6	institutions	institution	NOUN
gp-344	26	7	in	in	ADP
gp-344	26	8	indonesia	indonesia	PROPN
gp-344	26	9	have	have	AUX
gp-344	26	10	begun	begin	VERB
gp-344	26	11	to	to	PART
gp-344	26	12	implement	implement	VERB
gp-344	26	13	cash	cash	NOUN
gp-344	26	14	toward	toward	ADP
gp-344	26	15	accrual	accrual	ADJ
gp-344	26	16	in	in	ADP
gp-344	26	17	financial	financial	ADJ
gp-344	26	18	reporting	reporting	NOUN
gp-344	26	19	.	.	PUNCT
gp-344	27	1	however	however	ADV
gp-344	27	2	,	,	PUNCT
gp-344	27	3	this	this	PRON
gp-344	27	4	has	have	AUX
gp-344	27	5	not	not	PART
gp-344	27	6	been	be	AUX
gp-344	27	7	supported	support	VERB
gp-344	27	8	by	by	ADP
gp-344	27	9	an	an	DET
gp-344	27	10	integrated	integrate	VERB
gp-344	27	11	accounting	accounting	NOUN
gp-344	27	12	system	system	NOUN
gp-344	27	13	.	.	PUNCT
gp-344	28	1	the	the	DET
gp-344	28	2	system	system	NOUN
gp-344	28	3	created	create	VERB
gp-344	28	4	is	be	AUX
gp-344	28	5	still	still	ADV
gp-344	28	6	a	a	DET
gp-344	28	7	separate	separate	ADJ
gp-344	28	8	desktop	desktop	NOUN
gp-344	28	9	application	application	NOUN
gp-344	28	10	for	for	ADP
gp-344	28	11	each	each	DET
gp-344	28	12	accounting	accounting	NOUN
gp-344	28	13	element	element	NOUN
gp-344	28	14	.	.	PUNCT
gp-344	29	1	these	these	DET
gp-344	29	2	applications	application	NOUN
gp-344	29	3	include	include	VERB
gp-344	29	4	planning	plan	VERB
gp-344	29	5	with	with	ADP
gp-344	29	6	the	the	DET
gp-344	29	7	rka	rka	PROPN
gp-344	29	8	/	/	SYM
gp-344	29	9	kl	kl	PROPN
gp-344	29	10	application	application	NOUN
gp-344	29	11	,	,	PUNCT
gp-344	29	12	treasurer	treasurer	NOUN
gp-344	29	13	functions	function	NOUN
gp-344	29	14	with	with	ADP
gp-344	29	15	silabi	silabi	NOUN
gp-344	29	16	,	,	PUNCT
gp-344	29	17	bmn	bmn	PROPN
gp-344	29	18	management	management	NOUN
gp-344	29	19	with	with	ADP
gp-344	29	20	simak	simak	ADJ
gp-344	29	21	bmn	bmn	NOUN
gp-344	29	22	,	,	PUNCT
gp-344	29	23	financial	financial	ADJ
gp-344	29	24	statements	statement	NOUN
gp-344	29	25	with	with	ADP
gp-344	29	26	sakpa	sakpa	NOUN
gp-344	29	27	and	and	CCONJ
gp-344	29	28	saiba	saiba	PROPN
gp-344	29	29	.	.	PUNCT
gp-344	30	1	all	all	PRON
gp-344	30	2	of	of	ADP
gp-344	30	3	these	these	DET
gp-344	30	4	systems	system	NOUN
gp-344	30	5	have	have	AUX
gp-344	30	6	not	not	PART
gp-344	30	7	been	be	AUX
gp-344	30	8	integrated	integrate	VERB
gp-344	30	9	,	,	PUNCT
gp-344	30	10	so	so	SCONJ
gp-344	30	11	data	datum	NOUN
gp-344	30	12	consolidation	consolidation	NOUN
gp-344	30	13	is	be	AUX
gp-344	30	14	carried	carry	VERB
gp-344	30	15	out	out	ADP
gp-344	30	16	manually	manually	ADV
gp-344	30	17	through	through	ADP
gp-344	30	18	injecting	inject	VERB
gp-344	30	19	computer	computer	NOUN
gp-344	30	20	data	datum	NOUN
gp-344	30	21	archives	archive	NOUN
gp-344	30	22	between	between	ADP
gp-344	30	23	applications	application	NOUN
gp-344	30	24	.	.	PUNCT
gp-344	31	1	problems	problem	NOUN
gp-344	31	2	with	with	ADP
gp-344	31	3	inadequate	inadequate	ADJ
gp-344	31	4	accounting	accounting	NOUN
gp-344	31	5	and	and	CCONJ
gp-344	31	6	reporting	report	VERB
gp-344	31	7	information	information	NOUN
gp-344	31	8	systems	system	NOUN
gp-344	31	9	and	and	CCONJ
gp-344	31	10	accounting	accounting	NOUN
gp-344	31	11	and	and	CCONJ
gp-344	31	12	reporting	report	VERB
gp-344	31	13	information	information	NOUN
gp-344	31	14	systems	system	NOUN
gp-344	31	15	that	that	PRON
gp-344	31	16	have	have	AUX
gp-344	31	17	not	not	PART
gp-344	31	18	been	be	AUX
gp-344	31	19	supported	support	VERB
gp-344	31	20	by	by	ADP
gp-344	31	21	adequate	adequate	ADJ
gp-344	31	22	human	human	ADJ
gp-344	31	23	resources	resource	NOUN
gp-344	31	24	are	be	AUX
gp-344	31	25	challenges	challenge	NOUN
gp-344	31	26	for	for	ADP
gp-344	31	27	ministries	ministry	NOUN
gp-344	31	28	/	/	SYM
gp-344	31	29	institutions	institution	NOUN
gp-344	31	30	and	and	CCONJ
gp-344	31	31	represent	represent	VERB
gp-344	31	32	a	a	DET
gp-344	31	33	weakness	weakness	NOUN
gp-344	31	34	in	in	ADP
gp-344	31	35	the	the	DET
gp-344	31	36	accounting	accounting	NOUN
gp-344	31	37	and	and	CCONJ
gp-344	31	38	other	other	ADJ
gp-344	31	39	reporting	reporting	NOUN
gp-344	31	40	control	control	NOUN
gp-344	31	41	systems	system	NOUN
gp-344	31	42	identified	identify	VERB
gp-344	31	43	by	by	ADP
gp-344	31	44	bpk	bpk	PROPN
gp-344	31	45	ri	ri	NOUN
gp-344	31	46	in	in	ADP
gp-344	31	47	the	the	DET
gp-344	31	48	results	result	NOUN
gp-344	31	49	of	of	ADP
gp-344	31	50	the	the	DET
gp-344	31	51	2022	2022	NUM
gp-344	31	52	audit	audit	NOUN
gp-344	31	53	of	of	ADP
gp-344	31	54	the	the	DET
gp-344	31	55	lkpp	lkpp	ADJ
gp-344	31	56	.	.	PUNCT
gp-344	32	1	the	the	DET
gp-344	32	2	most	most	ADV
gp-344	32	3	visible	visible	ADJ
gp-344	32	4	serious	serious	ADJ
gp-344	32	5	problem	problem	NOUN
gp-344	32	6	is	be	AUX
gp-344	32	7	corruption	corruption	NOUN
gp-344	32	8	in	in	ADP
gp-344	32	9	the	the	DET
gp-344	32	10	public	public	ADJ
gp-344	32	11	sector	sector	NOUN
gp-344	32	12	or	or	CCONJ
gp-344	32	13	government	government	NOUN
gp-344	32	14	organizations	organization	NOUN
gp-344	32	15	.	.	PUNCT
gp-344	33	1	this	this	PRON
gp-344	33	2	is	be	AUX
gp-344	33	3	the	the	DET
gp-344	33	4	reason	reason	NOUN
gp-344	33	5	why	why	SCONJ
gp-344	33	6	public	public	ADJ
gp-344	33	7	organizations	organization	NOUN
gp-344	33	8	in	in	ADP
gp-344	33	9	indonesia	indonesia	PROPN
gp-344	33	10	must	must	AUX
gp-344	33	11	provide	provide	VERB
gp-344	33	12	quality	quality	NOUN
gp-344	33	13	accounting	accounting	NOUN
gp-344	33	14	information	information	NOUN
gp-344	33	15	through	through	ADP
gp-344	33	16	a	a	DET
gp-344	33	17	quality	quality	NOUN
gp-344	33	18	financial	financial	ADJ
gp-344	33	19	reporting	reporting	NOUN
gp-344	33	20	system	system	NOUN
gp-344	33	21	as	as	ADV
gp-344	33	22	well	well	ADV
gp-344	33	23	.	.	PUNCT
gp-344	34	1	based	base	VERB
gp-344	34	2	on	on	ADP
gp-344	34	3	the	the	DET
gp-344	34	4	2022	2022	NUM
gp-344	34	5	corruption	corruption	NOUN
gp-344	34	6	perception	perception	NOUN
gp-344	34	7	index	index	NOUN
gp-344	34	8	(	(	PUNCT
gp-344	34	9	cpi	cpi	NOUN
gp-344	34	10	)	)	PUNCT
gp-344	34	11	report	report	NOUN
gp-344	34	12	,	,	PUNCT
gp-344	34	13	indonesia	indonesia	PROPN
gp-344	34	14	is	be	AUX
gp-344	34	15	ranked	rank	VERB
gp-344	34	16	34/100	34/100	NUM
gp-344	34	17	and	and	CCONJ
gp-344	34	18	ranked	rank	VERB
gp-344	34	19	110th	110th	ADJ
gp-344	34	20	out	out	ADP
gp-344	34	21	of	of	ADP
gp-344	34	22	180	180	NUM
gp-344	34	23	countries	country	NOUN
gp-344	34	24	surveyed	survey	VERB
gp-344	34	25	.	.	PUNCT
gp-344	35	1	the	the	DET
gp-344	35	2	problem	problem	NOUN
gp-344	35	3	of	of	ADP
gp-344	35	4	budgeting	budgeting	NOUN
gp-344	35	5	,	,	PUNCT
gp-344	35	6	implementation	implementation	NOUN
gp-344	35	7	,	,	PUNCT
gp-344	35	8	and	and	CCONJ
gp-344	35	9	accountability	accountability	NOUN
gp-344	35	10	for	for	ADP
gp-344	35	11	expenditures	expenditure	NOUN
gp-344	35	12	outside	outside	ADP
gp-344	35	13	the	the	DET
gp-344	35	14	pc	pc	NOUN
gp-344	35	15	-	-	PUNCT
gp-344	35	16	pen	pen	NOUN
gp-344	35	17	program	program	NOUN
gp-344	35	18	at	at	ADP
gp-344	35	19	80	80	NUM
gp-344	35	20	k	k	NOUN
gp-344	35	21	/	/	SYM
gp-344	35	22	l	l	NOUN
gp-344	35	23	of	of	ADP
gp-344	35	24	at	at	ADV
gp-344	35	25	least	least	ADJ
gp-344	35	26	rp15.58	rp15.58	NOUN
gp-344	35	27	trillion	trillion	NUM
gp-344	35	28	has	have	AUX
gp-344	35	29	not	not	PART
gp-344	35	30	been	be	AUX
gp-344	35	31	fully	fully	ADV
gp-344	35	32	in	in	ADP
gp-344	35	33	accordance	accordance	NOUN
gp-344	35	34	with	with	ADP
gp-344	35	35	the	the	DET
gp-344	35	36	provisions	provision	NOUN
gp-344	35	37	.	.	PUNCT
gp-344	36	1	as	as	ADP
gp-344	36	2	a	a	DET
gp-344	36	3	result	result	NOUN
gp-344	36	4	,	,	PUNCT
gp-344	36	5	the	the	DET
gp-344	36	6	realization	realization	NOUN
gp-344	36	7	of	of	ADP
gp-344	36	8	employee	employee	NOUN
gp-344	36	9	spending	spending	NOUN
gp-344	36	10	,	,	PUNCT
gp-344	36	11	goods	good	NOUN
gp-344	36	12	spending	spending	NOUN
gp-344	36	13	,	,	PUNCT
gp-344	36	14	and	and	CCONJ
gp-344	36	15	the	the	DET
gp-344	36	16	influence	influence	NOUN
gp-344	36	17	of	of	ADP
gp-344	36	18	leadership	leadership	NOUN
gp-344	36	19	style	style	NOUN
gp-344	36	20	,	,	PUNCT
gp-344	36	21	human	human	ADJ
gp-344	36	22	resource	resource	NOUN
gp-344	36	23	competence	competence	NOUN
gp-344	36	24	,	,	PUNCT
gp-344	36	25	and	and	CCONJ
gp-344	36	26	internal	internal	ADJ
gp-344	36	27	control	control	NOUN
gp-344	36	28	on	on	ADP
gp-344	36	29	the	the	DET
gp-344	36	30	quality	quality	NOUN
gp-344	36	31	of	of	ADP
gp-344	36	32	accounting	accounting	NOUN
gp-344	36	33	information	information	NOUN
gp-344	36	34	systems	system	NOUN
gp-344	36	35	and	and	CCONJ
gp-344	36	36	financial	financial	ADJ
gp-344	36	37	reports	report	NOUN
gp-344	36	38	1597	1597	NUM
gp-344	36	39	capital	capital	NOUN
gp-344	36	40	expenditure	expenditure	NOUN
gp-344	36	41	does	do	AUX
gp-344	36	42	not	not	PART
gp-344	36	43	reflect	reflect	VERB
gp-344	36	44	the	the	DET
gp-344	36	45	substance	substance	NOUN
gp-344	36	46	of	of	ADP
gp-344	36	47	the	the	DET
gp-344	36	48	actual	actual	ADJ
gp-344	36	49	activity	activity	NOUN
gp-344	36	50	,	,	PUNCT
gp-344	36	51	and	and	CCONJ
gp-344	36	52	has	have	AUX
gp-344	36	53	led	lead	VERB
gp-344	36	54	to	to	ADP
gp-344	36	55	the	the	DET
gp-344	36	56	emergence	emergence	NOUN
gp-344	36	57	of	of	ADP
gp-344	36	58	expenditure	expenditure	NOUN
gp-344	36	59	burdens	burden	NOUN
gp-344	36	60	that	that	PRON
gp-344	36	61	should	should	AUX
gp-344	36	62	not	not	PART
gp-344	36	63	be	be	AUX
gp-344	36	64	borne	bear	VERB
gp-344	36	65	by	by	ADP
gp-344	36	66	the	the	DET
gp-344	36	67	government	government	NOUN
gp-344	36	68	.	.	PUNCT
gp-344	37	1	in	in	ADP
gp-344	37	2	addition	addition	NOUN
gp-344	37	3	,	,	PUNCT
gp-344	37	4	the	the	DET
gp-344	37	5	high	high	ADJ
gp-344	37	6	number	number	NOUN
gp-344	37	7	of	of	ADP
gp-344	37	8	audit	audit	NOUN
gp-344	37	9	findings	finding	NOUN
gp-344	37	10	in	in	ADP
gp-344	37	11	the	the	DET
gp-344	37	12	central	central	ADJ
gp-344	37	13	government	government	NOUN
gp-344	37	14	's	's	PART
gp-344	37	15	financial	financial	ADJ
gp-344	37	16	statements	statement	NOUN
gp-344	37	17	gives	give	VERB
gp-344	37	18	a	a	DET
gp-344	37	19	bad	bad	ADJ
gp-344	37	20	impression	impression	NOUN
gp-344	37	21	regarding	regard	VERB
gp-344	37	22	the	the	DET
gp-344	37	23	quality	quality	NOUN
gp-344	37	24	of	of	ADP
gp-344	37	25	the	the	DET
gp-344	37	26	financial	financial	ADJ
gp-344	37	27	statements	statement	NOUN
gp-344	37	28	.	.	PUNCT
gp-344	38	1	the	the	DET
gp-344	38	2	results	result	NOUN
gp-344	38	3	of	of	ADP
gp-344	38	4	the	the	DET
gp-344	38	5	bpk	bpk	NOUN
gp-344	38	6	audit	audit	NOUN
gp-344	38	7	(	(	PUNCT
gp-344	38	8	ihsp	ihsp	ADJ
gp-344	38	9	,	,	PUNCT
gp-344	38	10	2021	2021	NUM
gp-344	38	11	)	)	PUNCT
gp-344	38	12	revealed	reveal	VERB
gp-344	38	13	8,483	8,483	NUM
gp-344	38	14	findings	finding	NOUN
gp-344	38	15	containing	contain	VERB
gp-344	38	16	14,501	14,501	NUM
gp-344	38	17	problems	problem	NOUN
gp-344	38	18	amounting	amount	VERB
gp-344	38	19	to	to	PART
gp-344	38	20	idr	idr	VERB
gp-344	38	21	8.37	8.37	NUM
gp-344	38	22	trillion	trillion	NUM
gp-344	38	23	,	,	PUNCT
gp-344	38	24	including	include	VERB
gp-344	38	25	6,617	6,617	NUM
gp-344	38	26	(	(	PUNCT
gp-344	38	27	46	46	NUM
gp-344	38	28	%	%	NOUN
gp-344	38	29	)	)	PUNCT
gp-344	38	30	problems	problem	NOUN
gp-344	38	31	of	of	ADP
gp-344	38	32	weaknesses	weakness	NOUN
gp-344	38	33	in	in	ADP
gp-344	38	34	the	the	DET
gp-344	38	35	internal	internal	ADJ
gp-344	38	36	control	control	NOUN
gp-344	38	37	system	system	NOUN
gp-344	38	38	(	(	PUNCT
gp-344	38	39	spi	spi	NOUN
gp-344	38	40	)	)	PUNCT
gp-344	38	41	and	and	CCONJ
gp-344	38	42	7,512	7,512	NUM
gp-344	38	43	(	(	PUNCT
gp-344	38	44	52	52	NUM
gp-344	38	45	%	%	NOUN
gp-344	38	46	)	)	PUNCT
gp-344	38	47	problems	problem	NOUN
gp-344	38	48	of	of	ADP
gp-344	38	49	non	non	NOUN
gp-344	38	50	-	-	NOUN
gp-344	38	51	compliance	compliance	NOUN
gp-344	38	52	with	with	ADP
gp-344	38	53	the	the	DET
gp-344	38	54	provisions	provision	NOUN
gp-344	38	55	of	of	ADP
gp-344	38	56	laws	law	NOUN
gp-344	38	57	and	and	CCONJ
gp-344	38	58	regulations	regulation	NOUN
gp-344	38	59	(	(	PUNCT
gp-344	38	60	hereinafter	hereinafter	NOUN
gp-344	38	61	referred	refer	VERB
gp-344	38	62	to	to	ADP
gp-344	38	63	as	as	ADP
gp-344	38	64	non	non	ADJ
gp-344	38	65	-	-	NOUN
gp-344	38	66	compliance	compliance	NOUN
gp-344	38	67	)	)	PUNCT
gp-344	38	68	amounting	amount	VERB
gp-344	38	69	to	to	PART
gp-344	38	70	idr	idr	VERB
gp-344	38	71	8.26	8.26	NUM
gp-344	38	72	trillion	trillion	NUM
gp-344	38	73	,	,	PUNCT
gp-344	38	74	and	and	CCONJ
gp-344	38	75	372	372	NUM
gp-344	38	76	(	(	PUNCT
gp-344	38	77	2	2	NUM
gp-344	38	78	%	%	NOUN
gp-344	38	79	)	)	PUNCT
gp-344	38	80	problems	problem	NOUN
gp-344	38	81	of	of	ADP
gp-344	38	82	inefficiency	inefficiency	NOUN
gp-344	38	83	,	,	PUNCT
gp-344	38	84	ineffectiveness	ineffectiveness	NOUN
gp-344	38	85	,	,	PUNCT
gp-344	38	86	and	and	CCONJ
gp-344	38	87	lack	lack	NOUN
gp-344	38	88	of	of	ADP
gp-344	38	89	economy	economy	NOUN
gp-344	38	90	amounting	amount	VERB
gp-344	38	91	to	to	PART
gp-344	38	92	idr	idr	VERB
gp-344	38	93	113.13	113.13	NUM
gp-344	38	94	billion	billion	NUM
gp-344	38	95	.	.	PUNCT
gp-344	39	1	in	in	ADP
gp-344	39	2	the	the	DET
gp-344	39	3	report	report	NOUN
gp-344	39	4	on	on	ADP
gp-344	39	5	the	the	DET
gp-344	39	6	results	result	NOUN
gp-344	39	7	of	of	ADP
gp-344	39	8	the	the	DET
gp-344	39	9	audit	audit	NOUN
gp-344	39	10	by	by	ADP
gp-344	39	11	bpk	bpk	PROPN
gp-344	39	12	ri	ri	NOUN
gp-344	39	13	on	on	ADP
gp-344	39	14	the	the	DET
gp-344	39	15	financial	financial	ADJ
gp-344	39	16	statements	statement	NOUN
gp-344	39	17	of	of	ADP
gp-344	39	18	the	the	DET
gp-344	39	19	ministry	ministry	PROPN
gp-344	39	20	of	of	ADP
gp-344	39	21	environment	environment	NOUN
gp-344	39	22	and	and	CCONJ
gp-344	39	23	forestry	forestry	NOUN
gp-344	39	24	for	for	ADP
gp-344	39	25	2022	2022	NUM
gp-344	39	26	,	,	PUNCT
gp-344	39	27	weaknesses	weakness	NOUN
gp-344	39	28	were	be	AUX
gp-344	39	29	found	find	VERB
gp-344	39	30	in	in	ADP
gp-344	39	31	the	the	DET
gp-344	39	32	internal	internal	ADJ
gp-344	39	33	control	control	NOUN
gp-344	39	34	system	system	NOUN
gp-344	39	35	and	and	CCONJ
gp-344	39	36	compliance	compliance	NOUN
gp-344	39	37	with	with	ADP
gp-344	39	38	laws	law	NOUN
gp-344	39	39	and	and	CCONJ
gp-344	39	40	regulations	regulation	NOUN
gp-344	39	41	.	.	PUNCT
gp-344	40	1	to	to	PART
gp-344	40	2	obtain	obtain	VERB
gp-344	40	3	sufficient	sufficient	ADJ
gp-344	40	4	confidence	confidence	NOUN
gp-344	40	5	in	in	ADP
gp-344	40	6	whether	whether	SCONJ
gp-344	40	7	the	the	DET
gp-344	40	8	financial	financial	ADJ
gp-344	40	9	statements	statement	NOUN
gp-344	40	10	are	be	AUX
gp-344	40	11	free	free	ADJ
gp-344	40	12	from	from	ADP
gp-344	40	13	material	material	ADJ
gp-344	40	14	misstatements	misstatement	NOUN
gp-344	40	15	,	,	PUNCT
gp-344	40	16	bpk	bpk	NOUN
gp-344	40	17	conducts	conduct	VERB
gp-344	40	18	tests	test	NOUN
gp-344	40	19	on	on	ADP
gp-344	40	20	the	the	DET
gp-344	40	21	effectiveness	effectiveness	NOUN
gp-344	40	22	of	of	ADP
gp-344	40	23	the	the	DET
gp-344	40	24	internal	internal	ADJ
gp-344	40	25	control	control	NOUN
gp-344	40	26	system	system	NOUN
gp-344	40	27	and	and	CCONJ
gp-344	40	28	compliance	compliance	NOUN
gp-344	40	29	with	with	ADP
gp-344	40	30	the	the	DET
gp-344	40	31	provisions	provision	NOUN
gp-344	40	32	of	of	ADP
gp-344	40	33	laws	law	NOUN
gp-344	40	34	and	and	CCONJ
gp-344	40	35	regulations	regulation	NOUN
gp-344	40	36	that	that	PRON
gp-344	40	37	have	have	VERB
gp-344	40	38	a	a	DET
gp-344	40	39	direct	direct	ADJ
gp-344	40	40	and	and	CCONJ
gp-344	40	41	material	material	ADJ
gp-344	40	42	effect	effect	NOUN
gp-344	40	43	on	on	ADP
gp-344	40	44	the	the	DET
gp-344	40	45	financial	financial	ADJ
gp-344	40	46	statements	statement	NOUN
gp-344	40	47	.	.	PUNCT
gp-344	41	1	table	table	NOUN
gp-344	41	2	1	1	NUM
gp-344	41	3	.	.	PUNCT
gp-344	42	1	audit	audit	NOUN
gp-344	42	2	results	result	NOUN
gp-344	42	3	of	of	ADP
gp-344	42	4	bpk	bpk	NOUN
gp-344	42	5	ri	ri	NOUN
gp-344	42	6	in	in	ADP
gp-344	42	7	2022	2022	NUM
gp-344	42	8	no	no	DET
gp-344	42	9	title	title	NOUN
gp-344	42	10	of	of	ADP
gp-344	42	11	findings	finding	NOUN
gp-344	42	12	sub	sub	NOUN
gp-344	42	13	findings	finding	NOUN
gp-344	42	14	1	1	NUM
gp-344	42	15	.	.	PUNCT
gp-344	43	1	non	non	ADJ
gp-344	43	2	-	-	ADJ
gp-344	43	3	tax	tax	ADJ
gp-344	43	4	state	state	NOUN
gp-344	43	5	revenue	revenue	NOUN
gp-344	43	6	the	the	DET
gp-344	43	7	ministry	ministry	PROPN
gp-344	43	8	of	of	ADP
gp-344	43	9	environment	environment	NOUN
gp-344	43	10	and	and	CCONJ
gp-344	43	11	forestry	forestry	NOUN
gp-344	43	12	has	have	AUX
gp-344	43	13	not	not	PART
gp-344	43	14	established	establish	VERB
gp-344	43	15	a	a	DET
gp-344	43	16	carbon	carbon	NOUN
gp-344	43	17	trade	trade	NOUN
gp-344	43	18	policy	policy	NOUN
gp-344	43	19	for	for	ADP
gp-344	43	20	the	the	DET
gp-344	43	21	forestry	forestry	NOUN
gp-344	43	22	sector	sector	NOUN
gp-344	43	23	and	and	CCONJ
gp-344	43	24	has	have	AUX
gp-344	43	25	not	not	PART
gp-344	43	26	adequately	adequately	ADV
gp-344	43	27	coached	coach	VERB
gp-344	43	28	and	and	CCONJ
gp-344	43	29	monitored	monitor	VERB
gp-344	43	30	carbon	carbon	NOUN
gp-344	43	31	rappan	rappan	NOUN
gp-344	43	32	activities	activity	NOUN
gp-344	43	33	2	2	NUM
gp-344	43	34	.	.	X
gp-344	43	35	employee	employee	NOUN
gp-344	43	36	spending	spend	VERB
gp-344	43	37	simpeg	simpeg	NOUN
gp-344	43	38	data	datum	NOUN
gp-344	43	39	is	be	AUX
gp-344	43	40	not	not	PART
gp-344	43	41	yet	yet	ADV
gp-344	43	42	reliable	reliable	ADJ
gp-344	43	43	and	and	CCONJ
gp-344	43	44	can	can	AUX
gp-344	43	45	not	not	PART
gp-344	43	46	be	be	AUX
gp-344	43	47	used	use	VERB
gp-344	43	48	as	as	ADP
gp-344	43	49	a	a	DET
gp-344	43	50	reference	reference	NOUN
gp-344	43	51	in	in	ADP
gp-344	43	52	calculating	calculate	VERB
gp-344	43	53	employee	employee	NOUN
gp-344	43	54	spending	spend	VERB
gp-344	43	55	3	3	NUM
gp-344	43	56	.	.	PUNCT
gp-344	43	57	shopping	shopping	NOUN
gp-344	43	58	goods	good	NOUN
gp-344	43	59	1	1	NUM
gp-344	43	60	.	.	PUNCT
gp-344	44	1	control	control	NOUN
gp-344	44	2	of	of	ADP
gp-344	44	3	the	the	DET
gp-344	44	4	realization	realization	NOUN
gp-344	44	5	and	and	CCONJ
gp-344	44	6	planting	planting	NOUN
gp-344	44	7	results	result	NOUN
gp-344	44	8	in	in	ADP
gp-344	44	9	forest	forest	NOUN
gp-344	44	10	and	and	CCONJ
gp-344	44	11	land	land	NOUN
gp-344	44	12	rehabilitation	rehabilitation	NOUN
gp-344	44	13	(	(	PUNCT
gp-344	44	14	rhl	rhl	PROPN
gp-344	44	15	)	)	PUNCT
gp-344	44	16	activities	activity	NOUN
gp-344	44	17	using	use	VERB
gp-344	44	18	gps	gps	PROPN
gp-344	44	19	is	be	AUX
gp-344	44	20	inadequate	inadequate	ADJ
gp-344	44	21	2	2	NUM
gp-344	44	22	.	.	PUNCT
gp-344	45	1	the	the	DET
gp-344	45	2	ministry	ministry	PROPN
gp-344	45	3	of	of	ADP
gp-344	45	4	environment	environment	NOUN
gp-344	45	5	and	and	CCONJ
gp-344	45	6	forestry	forestry	NOUN
gp-344	45	7	did	do	AUX
gp-344	45	8	not	not	PART
gp-344	45	9	monitor	monitor	VERB
gp-344	45	10	,	,	PUNCT
gp-344	45	11	evaluate	evaluate	VERB
gp-344	45	12	and	and	CCONJ
gp-344	45	13	impose	impose	VERB
gp-344	45	14	sanctions	sanction	NOUN
gp-344	45	15	on	on	ADP
gp-344	45	16	45	45	NUM
gp-344	45	17	(	(	PUNCT
gp-344	45	18	forty	forty	NUM
gp-344	45	19	-	-	PUNCT
gp-344	45	20	five	five	NUM
gp-344	45	21	)	)	PUNCT
gp-344	45	22	ppkh	ppkh	ADJ
gp-344	45	23	holders	holder	NOUN
gp-344	45	24	who	who	PRON
gp-344	45	25	did	do	AUX
gp-344	45	26	not	not	PART
gp-344	45	27	complete	complete	VERB
gp-344	45	28	the	the	DET
gp-344	45	29	planting	planting	NOUN
gp-344	45	30	of	of	ADP
gp-344	45	31	watershed	watershed	ADJ
gp-344	45	32	rehabilitation	rehabilitation	NOUN
gp-344	45	33	covering	cover	VERB
gp-344	45	34	an	an	DET
gp-344	45	35	area	area	NOUN
gp-344	45	36	of	of	ADP
gp-344	45	37	±36,205.38	±36,205.38	PUNCT
gp-344	45	38	ha	ha	INTJ
gp-344	45	39	4	4	NUM
gp-344	45	40	.	.	PUNCT
gp-344	45	41	capital	capital	NOUN
gp-344	45	42	expenditure	expenditure	NOUN
gp-344	45	43	the	the	DET
gp-344	45	44	shortfall	shortfall	NOUN
gp-344	45	45	in	in	ADP
gp-344	45	46	the	the	DET
gp-344	45	47	volume	volume	NOUN
gp-344	45	48	of	of	ADP
gp-344	45	49	capital	capital	NOUN
gp-344	45	50	expenditure	expenditure	NOUN
gp-344	45	51	realization	realization	NOUN
gp-344	45	52	amounted	amount	VERB
gp-344	45	53	to	to	ADP
gp-344	45	54	rp273,646,711.03	rp273,646,711.03	PROPN
gp-344	45	55	and	and	CCONJ
gp-344	45	56	the	the	DET
gp-344	45	57	inability	inability	NOUN
gp-344	45	58	to	to	PART
gp-344	45	59	file	file	VERB
gp-344	45	60	a	a	DET
gp-344	45	61	delay	delay	NOUN
gp-344	45	62	fine	fine	ADJ
gp-344	45	63	of	of	ADP
gp-344	45	64	rp485,156,990.97	rp485,156,990.97	NOUN
gp-344	45	65	5	5	NUM
gp-344	45	66	.	.	PUNCT
gp-344	45	67	non	non	ADJ
gp-344	45	68	-	-	ADJ
gp-344	45	69	tax	tax	ADJ
gp-344	45	70	receivables	receivables	NOUN
gp-344	45	71	directorate	directorate	ADJ
gp-344	45	72	general	general	NOUN
gp-344	45	73	of	of	ADP
gp-344	45	74	phl	phl	NOUN
gp-344	45	75	provides	provide	VERB
gp-344	45	76	administrative	administrative	ADJ
gp-344	45	77	sanctions	sanction	NOUN
gp-344	45	78	to	to	ADP
gp-344	45	79	payers	payer	NOUN
gp-344	45	80	who	who	PRON
gp-344	45	81	are	be	AUX
gp-344	45	82	in	in	ADP
gp-344	45	83	arrears	arrear	NOUN
gp-344	45	84	in	in	ADP
gp-344	45	85	the	the	DET
gp-344	45	86	payment	payment	NOUN
gp-344	45	87	of	of	ADP
gp-344	45	88	forest	forest	NOUN
gp-344	45	89	resource	resource	NOUN
gp-344	45	90	provision	provision	NOUN
gp-344	45	91	(	(	PUNCT
gp-344	45	92	psdh	psdh	NOUN
gp-344	45	93	)	)	PUNCT
gp-344	45	94	and	and	CCONJ
gp-344	45	95	reforestation	reforestation	NOUN
gp-344	45	96	funds	fund	NOUN
gp-344	45	97	(	(	PUNCT
gp-344	45	98	dr	dr	PROPN
gp-344	45	99	)	)	PUNCT
gp-344	45	100	6	6	NUM
gp-344	45	101	.	.	PUNCT
gp-344	45	102	supplies	supply	VERB
gp-344	45	103	goods	good	NOUN
gp-344	45	104	to	to	PART
gp-344	45	105	be	be	AUX
gp-344	45	106	handed	hand	VERB
gp-344	45	107	over	over	ADP
gp-344	45	108	to	to	ADP
gp-344	45	109	the	the	DET
gp-344	45	110	community	community	NOUN
gp-344	45	111	have	have	AUX
gp-344	45	112	not	not	PART
gp-344	45	113	been	be	AUX
gp-344	45	114	supported	support	VERB
gp-344	45	115	with	with	ADP
gp-344	45	116	documents	document	NOUN
gp-344	45	117	for	for	ADP
gp-344	45	118	the	the	DET
gp-344	45	119	transfer	transfer	NOUN
gp-344	45	120	of	of	ADP
gp-344	45	121	inventory	inventory	NOUN
gp-344	45	122	control	control	NOUN
gp-344	45	123	fixed	fix	VERB
gp-344	45	124	assets	asset	NOUN
gp-344	45	125	fixed	fix	VERB
gp-344	45	126	asset	asset	NOUN
gp-344	45	127	management	management	NOUN
gp-344	45	128	is	be	AUX
gp-344	45	129	not	not	PART
gp-344	45	130	optimal	optimal	ADJ
gp-344	45	131	source	source	NOUN
gp-344	45	132	:	:	PUNCT
gp-344	45	133	lhp	lhp	PROPN
gp-344	45	134	,	,	PUNCT
gp-344	45	135	bpk	bpk	PROPN
gp-344	45	136	ri	ri	PROPN
gp-344	45	137	ministry	ministry	PROPN
gp-344	45	138	of	of	ADP
gp-344	45	139	environment	environment	NOUN
gp-344	45	140	and	and	CCONJ
gp-344	45	141	forestry	forestry	NOUN
gp-344	45	142	in	in	ADP
gp-344	45	143	2022	2022	NUM
gp-344	45	144	leadership	leadership	NOUN
gp-344	45	145	style	style	NOUN
gp-344	45	146	has	have	VERB
gp-344	45	147	an	an	DET
gp-344	45	148	influence	influence	NOUN
gp-344	45	149	on	on	ADP
gp-344	45	150	the	the	DET
gp-344	45	151	implementation	implementation	NOUN
gp-344	45	152	of	of	ADP
gp-344	45	153	the	the	DET
gp-344	45	154	quality	quality	NOUN
gp-344	45	155	of	of	ADP
gp-344	45	156	financial	financial	ADJ
gp-344	45	157	reporting	reporting	NOUN
gp-344	45	158	and	and	CCONJ
gp-344	45	159	accounting	accounting	NOUN
gp-344	45	160	information	information	NOUN
gp-344	45	161	systems	system	NOUN
gp-344	45	162	(	(	PUNCT
gp-344	45	163	endraria	endraria	PROPN
gp-344	45	164	,	,	PUNCT
gp-344	45	165	2019	2019	NUM
gp-344	45	166	;	;	PUNCT
gp-344	45	167	mardinan	mardinan	PROPN
gp-344	45	168	et	et	PROPN
gp-344	45	169	al	al	PROPN
gp-344	45	170	.	.	PROPN
gp-344	45	171	,	,	PUNCT
gp-344	45	172	2018a	2018a	NUM
gp-344	45	173	;	;	PUNCT
gp-344	45	174	tran	tran	PROPN
gp-344	45	175	et	et	PROPN
gp-344	45	176	al	al	PROPN
gp-344	45	177	.	.	PROPN
gp-344	45	178	,	,	PUNCT
gp-344	45	179	2021	2021	NUM
gp-344	45	180	)	)	PUNCT
gp-344	45	181	.	.	PUNCT
gp-344	46	1	other	other	ADJ
gp-344	46	2	results	result	NOUN
gp-344	46	3	stated	state	VERB
gp-344	46	4	that	that	SCONJ
gp-344	46	5	each	each	DET
gp-344	46	6	type	type	NOUN
gp-344	46	7	of	of	ADP
gp-344	46	8	directive	directive	NOUN
gp-344	46	9	,	,	PUNCT
gp-344	46	10	supportive	supportive	ADJ
gp-344	46	11	,	,	PUNCT
gp-344	46	12	participative	participative	ADJ
gp-344	46	13	,	,	PUNCT
gp-344	46	14	and	and	CCONJ
gp-344	46	15	achievement	achievement	NOUN
gp-344	46	16	-	-	PUNCT
gp-344	46	17	oriented	orient	VERB
gp-344	46	18	leadership	leadership	NOUN
gp-344	46	19	style	style	NOUN
gp-344	46	20	indirectly	indirectly	ADV
gp-344	46	21	affects	affect	VERB
gp-344	46	22	the	the	DET
gp-344	46	23	quality	quality	NOUN
gp-344	46	24	of	of	ADP
gp-344	46	25	the	the	DET
gp-344	46	26	accounting	accounting	NOUN
gp-344	46	27	information	information	NOUN
gp-344	46	28	system	system	NOUN
gp-344	46	29	(	(	PUNCT
gp-344	46	30	fardinal	fardinal	NOUN
gp-344	46	31	,	,	PUNCT
gp-344	46	32	2018	2018	NUM
gp-344	46	33	)	)	PUNCT
gp-344	46	34	.	.	PUNCT
gp-344	47	1	human	human	ADJ
gp-344	47	2	resource	resource	NOUN
gp-344	47	3	competence	competence	NOUN
gp-344	47	4	has	have	VERB
gp-344	47	5	a	a	DET
gp-344	47	6	significant	significant	ADJ
gp-344	47	7	influence	influence	NOUN
gp-344	47	8	on	on	ADP
gp-344	47	9	the	the	DET
gp-344	47	10	quality	quality	NOUN
gp-344	47	11	of	of	ADP
gp-344	47	12	financial	financial	ADJ
gp-344	47	13	reporting	reporting	NOUN
gp-344	47	14	(	(	PUNCT
gp-344	47	15	gultom	gultom	NOUN
gp-344	47	16	et	et	PROPN
gp-344	47	17	al	al	PROPN
gp-344	47	18	.	.	PROPN
gp-344	47	19	,	,	PUNCT
gp-344	47	20	2019	2019	NUM
gp-344	47	21	;	;	PUNCT
gp-344	47	22	kusuma	kusuma	PROPN
gp-344	47	23	,	,	PUNCT
gp-344	47	24	2021	2021	NUM
gp-344	47	25	;	;	PUNCT
gp-344	47	26	loudoe	loudoe	NOUN
gp-344	47	27	&	&	CCONJ
gp-344	47	28	fardinal	fardinal	NOUN
gp-344	47	29	,	,	PUNCT
gp-344	47	30	2021	2021	NUM
gp-344	47	31	;	;	PUNCT
gp-344	47	32	synthia	synthia	ADJ
gp-344	47	33	,	,	PUNCT
gp-344	47	34	2017	2017	NUM
gp-344	47	35	)	)	PUNCT
gp-344	47	36	and	and	CCONJ
gp-344	47	37	accounting	account	VERB
gp-344	47	38	information	information	NOUN
gp-344	47	39	systems	system	NOUN
gp-344	47	40	(	(	PUNCT
gp-344	47	41	sagara	sagara	PROPN
gp-344	47	42	,	,	PUNCT
gp-344	47	43	2015	2015	NUM
gp-344	47	44	;	;	PUNCT
gp-344	47	45	sumaryati	sumaryati	PROPN
gp-344	47	46	et	et	PROPN
gp-344	47	47	al	al	PROPN
gp-344	47	48	.	.	PROPN
gp-344	47	49	,	,	PUNCT
gp-344	47	50	2020	2020	NUM
gp-344	47	51	;	;	PUNCT
gp-344	47	52	umar	umar	PROPN
gp-344	47	53	et	et	PROPN
gp-344	47	54	al	al	PROPN
gp-344	47	55	.	.	PROPN
gp-344	47	56	,	,	PUNCT
gp-344	47	57	2018	2018	NUM
gp-344	47	58	)	)	PUNCT
gp-344	47	59	.	.	PUNCT
gp-344	48	1	the	the	DET
gp-344	48	2	effectiveness	effectiveness	NOUN
gp-344	48	3	of	of	ADP
gp-344	48	4	internal	internal	ADJ
gp-344	48	5	control	control	NOUN
gp-344	48	6	shows	show	VERB
gp-344	48	7	a	a	DET
gp-344	48	8	significant	significant	ADJ
gp-344	48	9	influence	influence	NOUN
gp-344	48	10	on	on	ADP
gp-344	48	11	the	the	DET
gp-344	48	12	influence	influence	NOUN
gp-344	48	13	of	of	ADP
gp-344	48	14	leadership	leadership	NOUN
gp-344	48	15	style	style	NOUN
gp-344	48	16	,	,	PUNCT
gp-344	48	17	human	human	ADJ
gp-344	48	18	resource	resource	NOUN
gp-344	48	19	competence	competence	NOUN
gp-344	48	20	,	,	PUNCT
gp-344	48	21	and	and	CCONJ
gp-344	48	22	internal	internal	ADJ
gp-344	48	23	control	control	NOUN
gp-344	48	24	on	on	ADP
gp-344	48	25	the	the	DET
gp-344	48	26	quality	quality	NOUN
gp-344	48	27	of	of	ADP
gp-344	48	28	accounting	accounting	NOUN
gp-344	48	29	information	information	NOUN
gp-344	48	30	systems	system	NOUN
gp-344	48	31	and	and	CCONJ
gp-344	48	32	financial	financial	ADJ
gp-344	48	33	reports	report	NOUN
gp-344	48	34	1598	1598	NUM
gp-344	48	35	the	the	DET
gp-344	48	36	quality	quality	NOUN
gp-344	48	37	of	of	ADP
gp-344	48	38	financial	financial	ADJ
gp-344	48	39	reporting	reporting	NOUN
gp-344	48	40	(	(	PUNCT
gp-344	48	41	kasim	kasim	PROPN
gp-344	48	42	,	,	PUNCT
gp-344	48	43	2015	2015	NUM
gp-344	48	44	;	;	PUNCT
gp-344	48	45	mardinan	mardinan	PROPN
gp-344	48	46	et	et	PROPN
gp-344	48	47	al	al	PROPN
gp-344	48	48	.	.	PROPN
gp-344	48	49	,	,	PUNCT
gp-344	48	50	2018b	2018b	NUM
gp-344	48	51	;	;	PUNCT
gp-344	48	52	rizka	rizka	PROPN
gp-344	48	53	&	&	CCONJ
gp-344	48	54	gowon	gowon	PROPN
gp-344	48	55	,	,	PUNCT
gp-344	48	56	2021	2021	NUM
gp-344	48	57	;	;	PUNCT
gp-344	48	58	sumaryati	sumaryati	NOUN
gp-344	48	59	et	et	PROPN
gp-344	48	60	al	al	PROPN
gp-344	48	61	.	.	PROPN
gp-344	48	62	,	,	PUNCT
gp-344	48	63	2020	2020	NUM
gp-344	48	64	;	;	PUNCT
gp-344	48	65	umar	umar	PROPN
gp-344	48	66	et	et	PROPN
gp-344	48	67	al	al	PROPN
gp-344	48	68	.	.	PROPN
gp-344	48	69	,	,	PUNCT
gp-344	48	70	2018	2018	NUM
gp-344	48	71	)	)	PUNCT
gp-344	48	72	,	,	PUNCT
gp-344	48	73	as	as	ADV
gp-344	48	74	well	well	ADV
gp-344	48	75	as	as	ADP
gp-344	48	76	research	research	NOUN
gp-344	48	77	conducted	conduct	VERB
gp-344	48	78	by	by	ADP
gp-344	48	79	lari	lari	PROPN
gp-344	48	80	dashtbayaz	dashtbayaz	PROPN
gp-344	48	81	et	et	PROPN
gp-344	48	82	al	al	PROPN
gp-344	48	83	.	.	PROPN
gp-344	49	1	(	(	PUNCT
gp-344	49	2	2019	2019	NUM
gp-344	49	3	)	)	PUNCT
gp-344	49	4	,	,	PUNCT
gp-344	49	5	which	which	PRON
gp-344	49	6	showed	show	VERB
gp-344	49	7	that	that	SCONJ
gp-344	49	8	weaknesses	weakness	NOUN
gp-344	49	9	in	in	ADP
gp-344	49	10	internal	internal	ADJ
gp-344	49	11	control	control	NOUN
gp-344	49	12	have	have	VERB
gp-344	49	13	a	a	DET
gp-344	49	14	significant	significant	ADJ
gp-344	49	15	negative	negative	ADJ
gp-344	49	16	relationship	relationship	NOUN
gp-344	49	17	with	with	ADP
gp-344	49	18	the	the	DET
gp-344	49	19	quality	quality	NOUN
gp-344	49	20	of	of	ADP
gp-344	49	21	financial	financial	ADJ
gp-344	49	22	reporting	reporting	NOUN
gp-344	49	23	.	.	PUNCT
gp-344	50	1	in	in	ADP
gp-344	50	2	other	other	ADJ
gp-344	50	3	words	word	NOUN
gp-344	50	4	,	,	PUNCT
gp-344	50	5	weak	weak	ADJ
gp-344	50	6	internal	internal	ADJ
gp-344	50	7	control	control	NOUN
gp-344	50	8	reduces	reduce	VERB
gp-344	50	9	the	the	DET
gp-344	50	10	quality	quality	NOUN
gp-344	50	11	of	of	ADP
gp-344	50	12	accounting	accounting	NOUN
gp-344	50	13	information	information	NOUN
gp-344	50	14	systems	system	NOUN
gp-344	50	15	and	and	CCONJ
gp-344	50	16	the	the	DET
gp-344	50	17	quality	quality	NOUN
gp-344	50	18	of	of	ADP
gp-344	50	19	financial	financial	ADJ
gp-344	50	20	statements	statement	NOUN
gp-344	50	21	.	.	PUNCT
gp-344	51	1	therefore	therefore	ADV
gp-344	51	2	,	,	PUNCT
gp-344	51	3	this	this	DET
gp-344	51	4	research	research	NOUN
gp-344	51	5	aims	aim	VERB
gp-344	51	6	to	to	PART
gp-344	51	7	analyze	analyze	VERB
gp-344	51	8	the	the	DET
gp-344	51	9	influence	influence	NOUN
gp-344	51	10	of	of	ADP
gp-344	51	11	leadership	leadership	NOUN
gp-344	51	12	style	style	NOUN
gp-344	51	13	,	,	PUNCT
gp-344	51	14	human	human	ADJ
gp-344	51	15	resource	resource	NOUN
gp-344	51	16	competence	competence	NOUN
gp-344	51	17	,	,	PUNCT
gp-344	51	18	and	and	CCONJ
gp-344	51	19	internal	internal	ADJ
gp-344	51	20	control	control	NOUN
gp-344	51	21	on	on	ADP
gp-344	51	22	the	the	DET
gp-344	51	23	quality	quality	NOUN
gp-344	51	24	of	of	ADP
gp-344	51	25	accounting	accounting	NOUN
gp-344	51	26	information	information	NOUN
gp-344	51	27	systems	system	NOUN
gp-344	51	28	and	and	CCONJ
gp-344	51	29	their	their	PRON
gp-344	51	30	impact	impact	NOUN
gp-344	51	31	on	on	ADP
gp-344	51	32	financial	financial	ADJ
gp-344	51	33	statement	statement	NOUN
gp-344	51	34	quality	quality	NOUN
gp-344	51	35	within	within	ADP
gp-344	51	36	the	the	DET
gp-344	51	37	ministry	ministry	PROPN
gp-344	51	38	of	of	ADP
gp-344	51	39	environment	environment	NOUN
gp-344	51	40	and	and	CCONJ
gp-344	51	41	forestry	forestry	NOUN
gp-344	51	42	context	context	NOUN
gp-344	51	43	.	.	PUNCT
gp-344	52	1	the	the	DET
gp-344	52	2	benefits	benefit	NOUN
gp-344	52	3	of	of	ADP
gp-344	52	4	this	this	DET
gp-344	52	5	research	research	NOUN
gp-344	52	6	include	include	VERB
gp-344	52	7	:	:	PUNCT
gp-344	52	8	(	(	PUNCT
gp-344	52	9	1	1	X
gp-344	52	10	)	)	PUNCT
gp-344	52	11	providing	provide	VERB
gp-344	52	12	empirical	empirical	ADJ
gp-344	52	13	evidence	evidence	NOUN
gp-344	52	14	for	for	SCONJ
gp-344	52	15	policymakers	policymaker	NOUN
gp-344	52	16	to	to	PART
gp-344	52	17	improve	improve	VERB
gp-344	52	18	financial	financial	ADJ
gp-344	52	19	management	management	NOUN
gp-344	52	20	systems	system	NOUN
gp-344	52	21	in	in	ADP
gp-344	52	22	public	public	ADJ
gp-344	52	23	sector	sector	NOUN
gp-344	52	24	organizations	organization	NOUN
gp-344	52	25	,	,	PUNCT
gp-344	52	26	(	(	PUNCT
gp-344	52	27	2	2	X
gp-344	52	28	)	)	PUNCT
gp-344	52	29	offering	offer	VERB
gp-344	52	30	practical	practical	ADJ
gp-344	52	31	insights	insight	NOUN
gp-344	52	32	for	for	ADP
gp-344	52	33	government	government	NOUN
gp-344	52	34	institutions	institution	NOUN
gp-344	52	35	to	to	PART
gp-344	52	36	enhance	enhance	VERB
gp-344	52	37	the	the	DET
gp-344	52	38	effectiveness	effectiveness	NOUN
gp-344	52	39	of	of	ADP
gp-344	52	40	accounting	accounting	NOUN
gp-344	52	41	information	information	NOUN
gp-344	52	42	systems	system	NOUN
gp-344	52	43	through	through	ADP
gp-344	52	44	better	well	ADJ
gp-344	52	45	leadership	leadership	NOUN
gp-344	52	46	practices	practice	NOUN
gp-344	52	47	and	and	CCONJ
gp-344	52	48	human	human	ADJ
gp-344	52	49	resource	resource	NOUN
gp-344	52	50	development	development	NOUN
gp-344	52	51	,	,	PUNCT
gp-344	52	52	(	(	PUNCT
gp-344	52	53	3	3	X
gp-344	52	54	)	)	PUNCT
gp-344	52	55	contributing	contribute	VERB
gp-344	52	56	to	to	ADP
gp-344	52	57	the	the	DET
gp-344	52	58	theoretical	theoretical	ADJ
gp-344	52	59	understanding	understanding	NOUN
gp-344	52	60	of	of	ADP
gp-344	52	61	factors	factor	NOUN
gp-344	52	62	affecting	affect	VERB
gp-344	52	63	financial	financial	ADJ
gp-344	52	64	reporting	reporting	NOUN
gp-344	52	65	quality	quality	NOUN
gp-344	52	66	in	in	ADP
gp-344	52	67	the	the	DET
gp-344	52	68	indonesian	indonesian	ADJ
gp-344	52	69	public	public	ADJ
gp-344	52	70	sector	sector	NOUN
gp-344	52	71	,	,	PUNCT
gp-344	52	72	and	and	CCONJ
gp-344	52	73	(	(	PUNCT
gp-344	52	74	4	4	X
gp-344	52	75	)	)	PUNCT
gp-344	52	76	serving	serve	VERB
gp-344	52	77	as	as	ADP
gp-344	52	78	a	a	DET
gp-344	52	79	reference	reference	NOUN
gp-344	52	80	for	for	ADP
gp-344	52	81	future	future	ADJ
gp-344	52	82	research	research	NOUN
gp-344	52	83	on	on	ADP
gp-344	52	84	public	public	ADJ
gp-344	52	85	sector	sector	NOUN
gp-344	52	86	financial	financial	ADJ
gp-344	52	87	management	management	NOUN
gp-344	52	88	and	and	CCONJ
gp-344	52	89	accountability	accountability	NOUN
gp-344	52	90	mechanisms	mechanism	NOUN
gp-344	52	91	.	.	PUNCT
gp-344	53	1	method	method	VERB
gp-344	53	2	this	this	DET
gp-344	53	3	research	research	NOUN
gp-344	53	4	employs	employ	VERB
gp-344	53	5	quantitative	quantitative	ADJ
gp-344	53	6	methodology	methodology	NOUN
gp-344	53	7	with	with	ADP
gp-344	53	8	a	a	DET
gp-344	53	9	causal	causal	ADJ
gp-344	53	10	research	research	NOUN
gp-344	53	11	design	design	NOUN
gp-344	53	12	conducted	conduct	VERB
gp-344	53	13	within	within	ADP
gp-344	53	14	the	the	DET
gp-344	53	15	ministry	ministry	PROPN
gp-344	53	16	of	of	ADP
gp-344	53	17	environment	environment	NOUN
gp-344	53	18	and	and	CCONJ
gp-344	53	19	forestry	forestry	NOUN
gp-344	53	20	,	,	PUNCT
gp-344	53	21	indonesia	indonesia	PROPN
gp-344	53	22	.	.	PUNCT
gp-344	54	1	the	the	DET
gp-344	54	2	research	research	NOUN
gp-344	54	3	population	population	NOUN
gp-344	54	4	comprises	comprise	VERB
gp-344	54	5	all	all	DET
gp-344	54	6	work	work	NOUN
gp-344	54	7	units	unit	NOUN
gp-344	54	8	under	under	ADP
gp-344	54	9	the	the	DET
gp-344	54	10	directorate	directorate	ADJ
gp-344	54	11	general	general	NOUN
gp-344	54	12	of	of	ADP
gp-344	54	13	natural	natural	ADJ
gp-344	54	14	resources	resource	NOUN
gp-344	54	15	and	and	CCONJ
gp-344	54	16	ecosystem	ecosystem	NOUN
gp-344	54	17	conservation	conservation	NOUN
gp-344	54	18	,	,	PUNCT
gp-344	54	19	totaling	total	VERB
gp-344	54	20	75	75	NUM
gp-344	54	21	work	work	NOUN
gp-344	54	22	units	unit	NOUN
gp-344	54	23	that	that	PRON
gp-344	54	24	utilize	utilize	VERB
gp-344	54	25	accounting	account	VERB
gp-344	54	26	information	information	NOUN
gp-344	54	27	systems	system	NOUN
gp-344	54	28	for	for	ADP
gp-344	54	29	financial	financial	ADJ
gp-344	54	30	reporting	reporting	NOUN
gp-344	54	31	as	as	ADP
gp-344	54	32	both	both	PRON
gp-344	54	33	accounting	account	VERB
gp-344	54	34	and	and	CCONJ
gp-344	54	35	reporting	reporting	NOUN
gp-344	54	36	entities	entity	NOUN
gp-344	54	37	.	.	PUNCT
gp-344	55	1	the	the	DET
gp-344	55	2	sample	sample	NOUN
gp-344	55	3	includes	include	VERB
gp-344	55	4	heads	head	NOUN
gp-344	55	5	of	of	ADP
gp-344	55	6	administration	administration	NOUN
gp-344	55	7	and	and	CCONJ
gp-344	55	8	financial	financial	ADJ
gp-344	55	9	operators	operator	NOUN
gp-344	55	10	using	use	VERB
gp-344	55	11	non	non	ADJ
gp-344	55	12	-	-	NOUN
gp-344	55	13	probability	probability	ADJ
gp-344	55	14	sampling	sampling	NOUN
gp-344	55	15	with	with	ADP
gp-344	55	16	saturated	saturate	VERB
gp-344	55	17	sampling	sampling	NOUN
gp-344	55	18	technique	technique	NOUN
gp-344	55	19	,	,	PUNCT
gp-344	55	20	resulting	result	VERB
gp-344	55	21	in	in	ADP
gp-344	55	22	157	157	NUM
gp-344	55	23	respondents	respondent	NOUN
gp-344	55	24	.	.	PUNCT
gp-344	56	1	data	datum	NOUN
gp-344	56	2	collection	collection	NOUN
gp-344	56	3	utilized	utilize	VERB
gp-344	56	4	structured	structure	VERB
gp-344	56	5	questionnaires	questionnaire	NOUN
gp-344	56	6	with	with	ADP
gp-344	56	7	likert	likert	ADJ
gp-344	56	8	scale	scale	NOUN
gp-344	56	9	measurements	measurement	NOUN
gp-344	56	10	distributed	distribute	VERB
gp-344	56	11	to	to	ADP
gp-344	56	12	budget	budget	NOUN
gp-344	56	13	user	user	NOUN
gp-344	56	14	assistant	assistant	NOUN
gp-344	56	15	accounting	accounting	NOUN
gp-344	56	16	units	unit	NOUN
gp-344	56	17	(	(	PUNCT
gp-344	56	18	uappae1	uappae1	NOUN
gp-344	56	19	)	)	PUNCT
gp-344	56	20	and	and	CCONJ
gp-344	56	21	budget	budget	NOUN
gp-344	56	22	user	user	NOUN
gp-344	56	23	power	power	NOUN
gp-344	56	24	of	of	ADP
gp-344	56	25	attorney	attorney	NOUN
gp-344	56	26	accounting	accounting	NOUN
gp-344	56	27	units	unit	NOUN
gp-344	56	28	(	(	PUNCT
gp-344	56	29	uakpa	uakpa	NOUN
gp-344	56	30	)	)	PUNCT
gp-344	56	31	.	.	PUNCT
gp-344	57	1	data	datum	NOUN
gp-344	57	2	sources	source	NOUN
gp-344	57	3	consist	consist	VERB
gp-344	57	4	of	of	ADP
gp-344	57	5	primary	primary	ADJ
gp-344	57	6	data	datum	NOUN
gp-344	57	7	obtained	obtain	VERB
gp-344	57	8	through	through	ADP
gp-344	57	9	questionnaire	questionnaire	NOUN
gp-344	57	10	responses	response	NOUN
gp-344	57	11	regarding	regard	VERB
gp-344	57	12	leadership	leadership	NOUN
gp-344	57	13	style	style	NOUN
gp-344	57	14	,	,	PUNCT
gp-344	57	15	human	human	ADJ
gp-344	57	16	resource	resource	NOUN
gp-344	57	17	competence	competence	NOUN
gp-344	57	18	,	,	PUNCT
gp-344	57	19	internal	internal	ADJ
gp-344	57	20	control	control	NOUN
gp-344	57	21	,	,	PUNCT
gp-344	57	22	accounting	account	VERB
gp-344	57	23	information	information	NOUN
gp-344	57	24	system	system	NOUN
gp-344	57	25	quality	quality	NOUN
gp-344	57	26	,	,	PUNCT
gp-344	57	27	and	and	CCONJ
gp-344	57	28	financial	financial	ADJ
gp-344	57	29	statement	statement	NOUN
gp-344	57	30	quality	quality	NOUN
gp-344	57	31	.	.	PUNCT
gp-344	58	1	data	datum	NOUN
gp-344	58	2	analysis	analysis	NOUN
gp-344	58	3	techniques	technique	NOUN
gp-344	58	4	employ	employ	VERB
gp-344	58	5	partial	partial	ADJ
gp-344	58	6	least	least	ADJ
gp-344	58	7	squares	square	NOUN
gp-344	58	8	structural	structural	ADJ
gp-344	58	9	equation	equation	NOUN
gp-344	58	10	modeling	modeling	NOUN
gp-344	58	11	(	(	PUNCT
gp-344	58	12	pls	pls	INTJ
gp-344	58	13	-	-	PUNCT
gp-344	58	14	sem	sem	NOUN
gp-344	58	15	)	)	PUNCT
gp-344	58	16	using	use	VERB
gp-344	58	17	smartpls	smartpls	PROPN
gp-344	58	18	3.2.9	3.2.9	NUM
gp-344	58	19	software	software	NOUN
gp-344	58	20	for	for	ADP
gp-344	58	21	testing	test	VERB
gp-344	58	22	hypothetical	hypothetical	ADJ
gp-344	58	23	relationships	relationship	NOUN
gp-344	58	24	and	and	CCONJ
gp-344	58	25	measuring	measure	VERB
gp-344	58	26	model	model	NOUN
gp-344	58	27	validity	validity	NOUN
gp-344	58	28	and	and	CCONJ
gp-344	58	29	reliability	reliability	NOUN
gp-344	58	30	.	.	PUNCT
gp-344	59	1	this	this	DET
gp-344	59	2	research	research	NOUN
gp-344	59	3	aims	aim	VERB
gp-344	59	4	to	to	PART
gp-344	59	5	explain	explain	VERB
gp-344	59	6	and	and	CCONJ
gp-344	59	7	test	test	VERB
gp-344	59	8	the	the	DET
gp-344	59	9	hypothesis	hypothesis	NOUN
gp-344	59	10	of	of	ADP
gp-344	59	11	causal	causal	ADJ
gp-344	59	12	relationships	relationship	NOUN
gp-344	59	13	or	or	CCONJ
gp-344	59	14	influences	influence	NOUN
gp-344	59	15	between	between	ADP
gp-344	59	16	variables	variable	NOUN
gp-344	59	17	.	.	PUNCT
gp-344	60	1	the	the	DET
gp-344	60	2	quantitative	quantitative	ADJ
gp-344	60	3	paradigm	paradigm	NOUN
gp-344	60	4	or	or	CCONJ
gp-344	60	5	quantitative	quantitative	ADJ
gp-344	60	6	research	research	NOUN
gp-344	60	7	emphasizes	emphasize	VERB
gp-344	60	8	testing	testing	NOUN
gp-344	60	9	theories	theory	NOUN
gp-344	60	10	through	through	ADP
gp-344	60	11	combining	combine	VERB
gp-344	60	12	analytical	analytical	ADJ
gp-344	60	13	variables	variable	NOUN
gp-344	60	14	with	with	ADP
gp-344	60	15	numbers	number	NOUN
gp-344	60	16	and	and	CCONJ
gp-344	60	17	conducting	conduct	VERB
gp-344	60	18	data	datum	NOUN
gp-344	60	19	analysis	analysis	NOUN
gp-344	60	20	with	with	ADP
gp-344	60	21	statistical	statistical	ADJ
gp-344	60	22	procedures	procedure	NOUN
gp-344	60	23	(	(	PUNCT
gp-344	60	24	nur	nur	VERB
gp-344	60	25	indriantoro	indriantoro	PROPN
gp-344	60	26	&	&	CCONJ
gp-344	60	27	bambang	bambang	PROPN
gp-344	60	28	supomo	supomo	PROPN
gp-344	60	29	,	,	PUNCT
gp-344	60	30	2018	2018	NUM
gp-344	60	31	)	)	PUNCT
gp-344	60	32	.	.	PUNCT
gp-344	61	1	in	in	ADP
gp-344	61	2	this	this	DET
gp-344	61	3	research	research	NOUN
gp-344	61	4	,	,	PUNCT
gp-344	61	5	each	each	DET
gp-344	61	6	variable	variable	NOUN
gp-344	61	7	was	be	AUX
gp-344	61	8	measured	measure	VERB
gp-344	61	9	using	use	VERB
gp-344	61	10	an	an	DET
gp-344	61	11	ordinal	ordinal	ADJ
gp-344	61	12	measurement	measurement	NOUN
gp-344	61	13	scale	scale	NOUN
gp-344	61	14	.	.	PUNCT
gp-344	62	1	an	an	DET
gp-344	62	2	ordinal	ordinal	ADJ
gp-344	62	3	scale	scale	NOUN
gp-344	62	4	is	be	AUX
gp-344	62	5	a	a	DET
gp-344	62	6	measurement	measurement	NOUN
gp-344	62	7	scale	scale	NOUN
gp-344	62	8	that	that	PRON
gp-344	62	9	expresses	express	VERB
gp-344	62	10	the	the	DET
gp-344	62	11	category	category	NOUN
gp-344	62	12	,	,	PUNCT
gp-344	62	13	rank	rank	NOUN
gp-344	62	14	,	,	PUNCT
gp-344	62	15	and	and	CCONJ
gp-344	62	16	distance	distance	NOUN
gp-344	62	17	of	of	ADP
gp-344	62	18	the	the	DET
gp-344	62	19	construct	construct	NOUN
gp-344	62	20	being	be	AUX
gp-344	62	21	measured	measure	VERB
gp-344	62	22	(	(	PUNCT
gp-344	62	23	indriantoro	indriantoro	PROPN
gp-344	62	24	&	&	CCONJ
gp-344	62	25	supomo	supomo	PROPN
gp-344	62	26	,	,	PUNCT
gp-344	62	27	2018	2018	NUM
gp-344	62	28	)	)	PUNCT
gp-344	62	29	.	.	PUNCT
gp-344	63	1	rating	rating	NOUN
gp-344	63	2	values	value	NOUN
gp-344	63	3	indicate	indicate	VERB
gp-344	63	4	a	a	DET
gp-344	63	5	size	size	NOUN
gp-344	63	6	or	or	CCONJ
gp-344	63	7	level	level	NOUN
gp-344	63	8	of	of	ADP
gp-344	63	9	preference	preference	NOUN
gp-344	63	10	.	.	PUNCT
gp-344	64	1	furthermore	furthermore	ADV
gp-344	64	2	,	,	PUNCT
gp-344	64	3	to	to	PART
gp-344	64	4	measure	measure	VERB
gp-344	64	5	respondents	respondent	NOUN
gp-344	64	6	'	'	PART
gp-344	64	7	responses	response	NOUN
gp-344	64	8	to	to	ADP
gp-344	64	9	statements	statement	NOUN
gp-344	64	10	in	in	ADP
gp-344	64	11	the	the	DET
gp-344	64	12	questionnaire	questionnaire	NOUN
gp-344	64	13	,	,	PUNCT
gp-344	64	14	the	the	DET
gp-344	64	15	likert	likert	ADJ
gp-344	64	16	scale	scale	NOUN
gp-344	64	17	was	be	AUX
gp-344	64	18	used	use	VERB
gp-344	64	19	.	.	PUNCT
gp-344	65	1	hypotheses	hypothesis	NOUN
gp-344	65	2	h1	h1	ADJ
gp-344	65	3	:	:	PUNCT
gp-344	65	4	leadership	leadership	NOUN
gp-344	65	5	style	style	NOUN
gp-344	65	6	affects	affect	VERB
gp-344	65	7	the	the	DET
gp-344	65	8	quality	quality	NOUN
gp-344	65	9	of	of	ADP
gp-344	65	10	accounting	accounting	NOUN
gp-344	65	11	information	information	NOUN
gp-344	65	12	systems	system	NOUN
gp-344	65	13	h2	h2	PROPN
gp-344	65	14	:	:	PUNCT
gp-344	65	15	human	human	ADJ
gp-344	65	16	resource	resource	NOUN
gp-344	65	17	competence	competence	NOUN
gp-344	65	18	affects	affect	VERB
gp-344	65	19	the	the	DET
gp-344	65	20	quality	quality	NOUN
gp-344	65	21	of	of	ADP
gp-344	65	22	accounting	accounting	NOUN
gp-344	65	23	information	information	NOUN
gp-344	65	24	systems	system	NOUN
gp-344	65	25	the	the	DET
gp-344	65	26	influence	influence	NOUN
gp-344	65	27	of	of	ADP
gp-344	65	28	leadership	leadership	NOUN
gp-344	65	29	style	style	NOUN
gp-344	65	30	,	,	PUNCT
gp-344	65	31	human	human	ADJ
gp-344	65	32	resource	resource	NOUN
gp-344	65	33	competence	competence	NOUN
gp-344	65	34	,	,	PUNCT
gp-344	65	35	and	and	CCONJ
gp-344	65	36	internal	internal	ADJ
gp-344	65	37	control	control	NOUN
gp-344	65	38	on	on	ADP
gp-344	65	39	the	the	DET
gp-344	65	40	quality	quality	NOUN
gp-344	65	41	of	of	ADP
gp-344	65	42	accounting	accounting	NOUN
gp-344	65	43	information	information	NOUN
gp-344	65	44	systems	system	NOUN
gp-344	65	45	and	and	CCONJ
gp-344	65	46	financial	financial	ADJ
gp-344	65	47	reports	report	NOUN
gp-344	65	48	1599	1599	NUM
gp-344	65	49	h3	h3	NOUN
gp-344	65	50	:	:	PUNCT
gp-344	65	51	internal	internal	ADJ
gp-344	65	52	control	control	NOUN
gp-344	65	53	affects	affect	VERB
gp-344	65	54	the	the	DET
gp-344	65	55	quality	quality	NOUN
gp-344	65	56	of	of	ADP
gp-344	65	57	accounting	accounting	NOUN
gp-344	65	58	information	information	NOUN
gp-344	65	59	systems	system	NOUN
gp-344	65	60	h4	h4	NOUN
gp-344	65	61	:	:	PUNCT
gp-344	65	62	leadership	leadership	NOUN
gp-344	65	63	style	style	NOUN
gp-344	65	64	affects	affect	VERB
gp-344	65	65	the	the	DET
gp-344	65	66	quality	quality	NOUN
gp-344	65	67	of	of	ADP
gp-344	65	68	financial	financial	ADJ
gp-344	65	69	statements	statement	NOUN
gp-344	65	70	h5	h5	NOUN
gp-344	65	71	:	:	PUNCT
gp-344	65	72	human	human	ADJ
gp-344	65	73	resource	resource	NOUN
gp-344	65	74	competence	competence	NOUN
gp-344	65	75	affects	affect	VERB
gp-344	65	76	the	the	DET
gp-344	65	77	quality	quality	NOUN
gp-344	65	78	of	of	ADP
gp-344	65	79	financial	financial	ADJ
gp-344	65	80	statements	statement	NOUN
gp-344	65	81	h6	h6	PROPN
gp-344	65	82	:	:	PUNCT
gp-344	65	83	internal	internal	ADJ
gp-344	65	84	control	control	NOUN
gp-344	65	85	affects	affect	VERB
gp-344	65	86	the	the	DET
gp-344	65	87	quality	quality	NOUN
gp-344	65	88	of	of	ADP
gp-344	65	89	financial	financial	ADJ
gp-344	65	90	statements	statement	NOUN
gp-344	65	91	h7	h7	PROPN
gp-344	65	92	:	:	PUNCT
gp-344	65	93	the	the	DET
gp-344	65	94	quality	quality	NOUN
gp-344	65	95	of	of	ADP
gp-344	65	96	the	the	DET
gp-344	65	97	accounting	accounting	NOUN
gp-344	65	98	information	information	NOUN
gp-344	65	99	system	system	NOUN
gp-344	65	100	affects	affect	VERB
gp-344	65	101	the	the	DET
gp-344	65	102	quality	quality	NOUN
gp-344	65	103	of	of	ADP
gp-344	65	104	financial	financial	ADJ
gp-344	65	105	statements	statement	NOUN
gp-344	65	106	population	population	NOUN
gp-344	65	107	and	and	CCONJ
gp-344	65	108	sample	sample	VERB
gp-344	65	109	the	the	DET
gp-344	65	110	population	population	NOUN
gp-344	65	111	in	in	ADP
gp-344	65	112	this	this	DET
gp-344	65	113	research	research	NOUN
gp-344	65	114	consists	consist	VERB
gp-344	65	115	of	of	ADP
gp-344	65	116	all	all	DET
gp-344	65	117	work	work	NOUN
gp-344	65	118	units	unit	NOUN
gp-344	65	119	within	within	ADP
gp-344	65	120	the	the	DET
gp-344	65	121	scope	scope	NOUN
gp-344	65	122	of	of	ADP
gp-344	65	123	the	the	DET
gp-344	65	124	directorate	directorate	ADJ
gp-344	65	125	general	general	NOUN
gp-344	65	126	of	of	ADP
gp-344	65	127	natural	natural	ADJ
gp-344	65	128	resources	resource	NOUN
gp-344	65	129	and	and	CCONJ
gp-344	65	130	ecosystem	ecosystem	NOUN
gp-344	65	131	conservation	conservation	NOUN
gp-344	65	132	of	of	ADP
gp-344	65	133	the	the	DET
gp-344	65	134	ministry	ministry	PROPN
gp-344	65	135	of	of	ADP
gp-344	65	136	environment	environment	NOUN
gp-344	65	137	and	and	CCONJ
gp-344	65	138	forestry	forestry	NOUN
gp-344	65	139	,	,	PUNCT
gp-344	65	140	both	both	CCONJ
gp-344	65	141	central	central	ADJ
gp-344	65	142	and	and	CCONJ
gp-344	65	143	regional	regional	ADJ
gp-344	65	144	,	,	PUNCT
gp-344	65	145	totaling	total	VERB
gp-344	65	146	75	75	NUM
gp-344	65	147	(	(	PUNCT
gp-344	65	148	seventy	seventy	NUM
gp-344	65	149	-	-	PUNCT
gp-344	65	150	five	five	NUM
gp-344	65	151	)	)	PUNCT
gp-344	65	152	work	work	NOUN
gp-344	65	153	units	unit	NOUN
gp-344	65	154	that	that	PRON
gp-344	65	155	use	use	VERB
gp-344	65	156	accounting	accounting	NOUN
gp-344	65	157	information	information	NOUN
gp-344	65	158	systems	system	NOUN
gp-344	65	159	in	in	ADP
gp-344	65	160	carrying	carry	VERB
gp-344	65	161	out	out	ADP
gp-344	65	162	financial	financial	ADJ
gp-344	65	163	reporting	reporting	NOUN
gp-344	65	164	both	both	CCONJ
gp-344	65	165	as	as	ADP
gp-344	65	166	accounting	accounting	NOUN
gp-344	65	167	entities	entity	NOUN
gp-344	65	168	and	and	CCONJ
gp-344	65	169	reporting	reporting	NOUN
gp-344	65	170	entities	entity	NOUN
gp-344	65	171	.	.	PUNCT
gp-344	66	1	in	in	ADP
gp-344	66	2	this	this	DET
gp-344	66	3	case	case	NOUN
gp-344	66	4	,	,	PUNCT
gp-344	66	5	the	the	DET
gp-344	66	6	population	population	NOUN
gp-344	66	7	includes	include	VERB
gp-344	66	8	the	the	DET
gp-344	66	9	head	head	NOUN
gp-344	66	10	of	of	ADP
gp-344	66	11	administration	administration	NOUN
gp-344	66	12	and	and	CCONJ
gp-344	66	13	the	the	DET
gp-344	66	14	operators	operator	NOUN
gp-344	66	15	.	.	PUNCT
gp-344	67	1	after	after	ADP
gp-344	67	2	determining	determine	VERB
gp-344	67	3	the	the	DET
gp-344	67	4	research	research	NOUN
gp-344	67	5	population	population	NOUN
gp-344	67	6	,	,	PUNCT
gp-344	67	7	the	the	DET
gp-344	67	8	research	research	NOUN
gp-344	67	9	sample	sample	NOUN
gp-344	67	10	was	be	AUX
gp-344	67	11	then	then	ADV
gp-344	67	12	determined	determine	VERB
gp-344	67	13	.	.	PUNCT
gp-344	68	1	the	the	DET
gp-344	68	2	sample	sample	NOUN
gp-344	68	3	is	be	AUX
gp-344	68	4	a	a	DET
gp-344	68	5	fraction	fraction	NOUN
gp-344	68	6	of	of	ADP
gp-344	68	7	the	the	DET
gp-344	68	8	population	population	NOUN
gp-344	68	9	(	(	PUNCT
gp-344	68	10	sekaran	sekaran	NOUN
gp-344	68	11	&	&	CCONJ
gp-344	68	12	buogie	buogie	NOUN
gp-344	68	13	,	,	PUNCT
gp-344	68	14	2016	2016	NUM
gp-344	68	15	)	)	PUNCT
gp-344	68	16	.	.	PUNCT
gp-344	69	1	the	the	DET
gp-344	69	2	sample	sample	NOUN
gp-344	69	3	of	of	ADP
gp-344	69	4	this	this	DET
gp-344	69	5	research	research	NOUN
gp-344	69	6	includes	include	VERB
gp-344	69	7	the	the	DET
gp-344	69	8	echelon	echelon	NOUN
gp-344	69	9	i	i	PRON
gp-344	69	10	budget	budget	NOUN
gp-344	69	11	user	user	NOUN
gp-344	69	12	assistant	assistant	PROPN
gp-344	69	13	accounting	accounting	NOUN
gp-344	69	14	unit	unit	NOUN
gp-344	69	15	(	(	PUNCT
gp-344	69	16	uappa	uappa	NOUN
gp-344	69	17	-	-	NOUN
gp-344	69	18	e1	e1	NOUN
gp-344	69	19	)	)	PUNCT
gp-344	69	20	and	and	CCONJ
gp-344	69	21	the	the	DET
gp-344	69	22	budget	budget	NOUN
gp-344	69	23	user	user	NOUN
gp-344	69	24	power	power	NOUN
gp-344	69	25	of	of	ADP
gp-344	69	26	attorney	attorney	NOUN
gp-344	69	27	accounting	accounting	NOUN
gp-344	69	28	unit	unit	NOUN
gp-344	69	29	(	(	PUNCT
gp-344	69	30	uakpa	uakpa	NOUN
gp-344	69	31	)	)	PUNCT
gp-344	69	32	.	.	PUNCT
gp-344	70	1	the	the	DET
gp-344	70	2	research	research	NOUN
gp-344	70	3	sampling	sampling	NOUN
gp-344	70	4	was	be	AUX
gp-344	70	5	designed	design	VERB
gp-344	70	6	using	use	VERB
gp-344	70	7	a	a	DET
gp-344	70	8	non	non	ADJ
gp-344	70	9	-	-	ADJ
gp-344	70	10	probability	probability	ADJ
gp-344	70	11	sampling	sampling	NOUN
gp-344	70	12	approach	approach	NOUN
gp-344	70	13	,	,	PUNCT
gp-344	70	14	employing	employ	VERB
gp-344	70	15	saturated	saturate	VERB
gp-344	70	16	sampling	sampling	NOUN
gp-344	70	17	or	or	CCONJ
gp-344	70	18	census	census	NOUN
gp-344	70	19	techniques	technique	NOUN
gp-344	70	20	.	.	PUNCT
gp-344	71	1	saturated	saturate	VERB
gp-344	71	2	sampling	sampling	NOUN
gp-344	71	3	,	,	PUNCT
gp-344	71	4	or	or	CCONJ
gp-344	71	5	census	census	NOUN
gp-344	71	6	,	,	PUNCT
gp-344	71	7	is	be	AUX
gp-344	71	8	used	use	VERB
gp-344	71	9	when	when	SCONJ
gp-344	71	10	researchers	researcher	NOUN
gp-344	71	11	want	want	VERB
gp-344	71	12	to	to	PART
gp-344	71	13	ensure	ensure	VERB
gp-344	71	14	that	that	SCONJ
gp-344	71	15	all	all	DET
gp-344	71	16	members	member	NOUN
gp-344	71	17	of	of	ADP
gp-344	71	18	the	the	DET
gp-344	71	19	population	population	NOUN
gp-344	71	20	are	be	AUX
gp-344	71	21	included	include	VERB
gp-344	71	22	in	in	ADP
gp-344	71	23	the	the	DET
gp-344	71	24	research	research	NOUN
gp-344	71	25	(	(	PUNCT
gp-344	71	26	sugiyono	sugiyono	NOUN
gp-344	71	27	,	,	PUNCT
gp-344	71	28	2019	2019	NUM
gp-344	71	29	)	)	PUNCT
gp-344	71	30	.	.	PUNCT
gp-344	72	1	data	datum	NOUN
gp-344	72	2	analysis	analysis	NOUN
gp-344	72	3	techniques	technique	NOUN
gp-344	72	4	the	the	DET
gp-344	72	5	instrument	instrument	NOUN
gp-344	72	6	used	use	VERB
gp-344	72	7	in	in	ADP
gp-344	72	8	this	this	DET
gp-344	72	9	research	research	NOUN
gp-344	72	10	is	be	AUX
gp-344	72	11	a	a	DET
gp-344	72	12	questionnaire	questionnaire	NOUN
gp-344	72	13	.	.	PUNCT
gp-344	73	1	the	the	DET
gp-344	73	2	selection	selection	NOUN
gp-344	73	3	of	of	ADP
gp-344	73	4	questionnaires	questionnaire	NOUN
gp-344	73	5	is	be	AUX
gp-344	73	6	appropriate	appropriate	ADJ
gp-344	73	7	when	when	SCONJ
gp-344	73	8	the	the	DET
gp-344	73	9	number	number	NOUN
gp-344	73	10	of	of	ADP
gp-344	73	11	respondents	respondent	NOUN
gp-344	73	12	is	be	AUX
gp-344	73	13	large	large	ADJ
gp-344	73	14	enough	enough	ADV
gp-344	73	15	and	and	CCONJ
gp-344	73	16	spread	spread	VERB
gp-344	73	17	over	over	ADP
gp-344	73	18	a	a	DET
gp-344	73	19	sufficiently	sufficiently	ADV
gp-344	73	20	large	large	ADJ
gp-344	73	21	area	area	NOUN
gp-344	73	22	(	(	PUNCT
gp-344	73	23	sugiyono	sugiyono	NOUN
gp-344	73	24	,	,	PUNCT
gp-344	73	25	2019	2019	NUM
gp-344	73	26	)	)	PUNCT
gp-344	73	27	.	.	PUNCT
gp-344	74	1	the	the	DET
gp-344	74	2	type	type	NOUN
gp-344	74	3	of	of	ADP
gp-344	74	4	questions	question	NOUN
gp-344	74	5	or	or	CCONJ
gp-344	74	6	statements	statement	NOUN
gp-344	74	7	used	use	VERB
gp-344	74	8	in	in	ADP
gp-344	74	9	the	the	DET
gp-344	74	10	questionnaire	questionnaire	NOUN
gp-344	74	11	is	be	AUX
gp-344	74	12	closed	close	VERB
gp-344	74	13	and	and	CCONJ
gp-344	74	14	structured	structure	VERB
gp-344	74	15	,	,	PUNCT
gp-344	74	16	according	accord	VERB
gp-344	74	17	to	to	ADP
gp-344	74	18	the	the	DET
gp-344	74	19	indicators	indicator	NOUN
gp-344	74	20	of	of	ADP
gp-344	74	21	each	each	DET
gp-344	74	22	variable	variable	NOUN
gp-344	74	23	.	.	PUNCT
gp-344	75	1	considering	consider	VERB
gp-344	75	2	that	that	SCONJ
gp-344	75	3	data	datum	NOUN
gp-344	75	4	collection	collection	NOUN
gp-344	75	5	is	be	AUX
gp-344	75	6	carried	carry	VERB
gp-344	75	7	out	out	ADP
gp-344	75	8	using	use	VERB
gp-344	75	9	questionnaires	questionnaire	NOUN
gp-344	75	10	,	,	PUNCT
gp-344	75	11	the	the	DET
gp-344	75	12	seriousness	seriousness	NOUN
gp-344	75	13	of	of	ADP
gp-344	75	14	respondents	respondent	NOUN
gp-344	75	15	in	in	ADP
gp-344	75	16	answering	answer	VERB
gp-344	75	17	questions	question	NOUN
gp-344	75	18	and	and	CCONJ
gp-344	75	19	statements	statement	NOUN
gp-344	75	20	is	be	AUX
gp-344	75	21	very	very	ADV
gp-344	75	22	important	important	ADJ
gp-344	75	23	.	.	PUNCT
gp-344	76	1	the	the	DET
gp-344	76	2	analysis	analysis	NOUN
gp-344	76	3	uses	use	VERB
gp-344	76	4	descriptive	descriptive	ADJ
gp-344	76	5	statistics	statistic	NOUN
gp-344	76	6	.	.	PUNCT
gp-344	77	1	meanwhile	meanwhile	ADV
gp-344	77	2	,	,	PUNCT
gp-344	77	3	the	the	DET
gp-344	77	4	technical	technical	ADJ
gp-344	77	5	data	data	PROPN
gp-344	77	6	analysis	analysis	NOUN
gp-344	77	7	uses	use	VERB
gp-344	77	8	partial	partial	ADJ
gp-344	77	9	least	least	ADJ
gp-344	77	10	squares	square	NOUN
gp-344	77	11	(	(	PUNCT
gp-344	77	12	pls	pls	INTJ
gp-344	77	13	)	)	PUNCT
gp-344	77	14	.	.	PUNCT
gp-344	78	1	pls	pls	PROPN
gp-344	78	2	is	be	AUX
gp-344	78	3	a	a	DET
gp-344	78	4	structural	structural	ADJ
gp-344	78	5	equation	equation	NOUN
gp-344	78	6	model	model	NOUN
gp-344	78	7	(	(	PUNCT
gp-344	78	8	sem	sem	NOUN
gp-344	78	9	)	)	PUNCT
gp-344	78	10	that	that	PRON
gp-344	78	11	is	be	AUX
gp-344	78	12	based	base	VERB
gp-344	78	13	on	on	ADP
gp-344	78	14	components	component	NOUN
gp-344	78	15	or	or	CCONJ
gp-344	78	16	variants	variant	NOUN
gp-344	78	17	.	.	PUNCT
gp-344	79	1	pls	pls	PROPN
gp-344	79	2	is	be	AUX
gp-344	79	3	an	an	DET
gp-344	79	4	alternative	alternative	ADJ
gp-344	79	5	approach	approach	NOUN
gp-344	79	6	that	that	SCONJ
gp-344	79	7	shifts	shift	NOUN
gp-344	79	8	from	from	ADP
gp-344	79	9	a	a	DET
gp-344	79	10	covariance	covariance	NOUN
gp-344	79	11	-	-	PUNCT
gp-344	79	12	based	base	VERB
gp-344	79	13	to	to	ADP
gp-344	79	14	variant	variant	NOUN
gp-344	79	15	-	-	PUNCT
gp-344	79	16	based	base	VERB
gp-344	79	17	sem	sem	NOUN
gp-344	79	18	approach	approach	NOUN
gp-344	79	19	(	(	PUNCT
gp-344	79	20	ghozali	ghozali	PROPN
gp-344	79	21	&	&	CCONJ
gp-344	79	22	latan	latan	PROPN
gp-344	79	23	,	,	PUNCT
gp-344	79	24	2015	2015	NUM
gp-344	79	25	)	)	PUNCT
gp-344	79	26	.	.	PUNCT
gp-344	80	1	furthermore	furthermore	ADV
gp-344	80	2	,	,	PUNCT
gp-344	80	3	the	the	DET
gp-344	80	4	data	data	NOUN
gp-344	80	5	is	be	AUX
gp-344	80	6	processed	process	VERB
gp-344	80	7	using	use	VERB
gp-344	80	8	smartpls	smartpls	NOUN
gp-344	80	9	software	software	NOUN
gp-344	80	10	3.2.9	3.2.9	NOUN
gp-344	80	11	.	.	PUNCT
gp-344	81	1	the	the	DET
gp-344	81	2	influence	influence	NOUN
gp-344	81	3	of	of	ADP
gp-344	81	4	leadership	leadership	NOUN
gp-344	81	5	style	style	NOUN
gp-344	81	6	,	,	PUNCT
gp-344	81	7	human	human	ADJ
gp-344	81	8	resource	resource	NOUN
gp-344	81	9	competence	competence	NOUN
gp-344	81	10	,	,	PUNCT
gp-344	81	11	and	and	CCONJ
gp-344	81	12	internal	internal	ADJ
gp-344	81	13	control	control	NOUN
gp-344	81	14	on	on	ADP
gp-344	81	15	the	the	DET
gp-344	81	16	quality	quality	NOUN
gp-344	81	17	of	of	ADP
gp-344	81	18	accounting	accounting	NOUN
gp-344	81	19	information	information	NOUN
gp-344	81	20	systems	system	NOUN
gp-344	81	21	and	and	CCONJ
gp-344	81	22	financial	financial	ADJ
gp-344	81	23	reports	report	NOUN
gp-344	81	24	1600	1600	NUM
gp-344	81	25	results	result	NOUN
gp-344	81	26	and	and	CCONJ
gp-344	81	27	discussion	discussion	NOUN
gp-344	81	28	figure	figure	NOUN
gp-344	81	29	1	1	NUM
gp-344	81	30	.	.	PUNCT
gp-344	81	31	measurement	measurement	NOUN
gp-344	81	32	model	model	NOUN
gp-344	81	33	(	(	PUNCT
gp-344	81	34	outer	outer	ADJ
gp-344	81	35	model	model	NOUN
gp-344	81	36	)	)	PUNCT
gp-344	81	37	the	the	DET
gp-344	81	38	value	value	NOUN
gp-344	81	39	of	of	ADP
gp-344	81	40	the	the	DET
gp-344	81	41	determination	determination	NOUN
gp-344	81	42	coefficient	coefficient	NOUN
gp-344	81	43	on	on	ADP
gp-344	81	44	the	the	DET
gp-344	81	45	influence	influence	NOUN
gp-344	81	46	on	on	ADP
gp-344	81	47	the	the	DET
gp-344	81	48	quality	quality	NOUN
gp-344	81	49	of	of	ADP
gp-344	81	50	the	the	DET
gp-344	81	51	accounting	accounting	NOUN
gp-344	81	52	information	information	NOUN
gp-344	81	53	system	system	NOUN
gp-344	81	54	(	(	PUNCT
gp-344	81	55	r	r	NOUN
gp-344	81	56	squared	square	VERB
gp-344	81	57	adjusted	adjust	VERB
gp-344	81	58	)	)	PUNCT
gp-344	81	59	was	be	AUX
gp-344	81	60	1,000	1,000	NUM
gp-344	81	61	.	.	PUNCT
gp-344	82	1	this	this	PRON
gp-344	82	2	shows	show	VERB
gp-344	82	3	that	that	SCONJ
gp-344	82	4	the	the	DET
gp-344	82	5	influence	influence	NOUN
gp-344	82	6	of	of	ADP
gp-344	82	7	leadership	leadership	NOUN
gp-344	82	8	style	style	NOUN
gp-344	82	9	,	,	PUNCT
gp-344	82	10	quality	quality	NOUN
gp-344	82	11	of	of	ADP
gp-344	82	12	human	human	ADJ
gp-344	82	13	resources	resource	NOUN
gp-344	82	14	,	,	PUNCT
gp-344	82	15	and	and	CCONJ
gp-344	82	16	internal	internal	ADJ
gp-344	82	17	control	control	NOUN
gp-344	82	18	on	on	ADP
gp-344	82	19	the	the	DET
gp-344	82	20	quality	quality	NOUN
gp-344	82	21	of	of	ADP
gp-344	82	22	accounting	accounting	NOUN
gp-344	82	23	information	information	NOUN
gp-344	82	24	systems	system	NOUN
gp-344	82	25	is	be	AUX
gp-344	82	26	100	100	NUM
gp-344	82	27	%	%	NOUN
gp-344	82	28	.	.	PUNCT
gp-344	83	1	the	the	DET
gp-344	83	2	magnitude	magnitude	NOUN
gp-344	83	3	of	of	ADP
gp-344	83	4	the	the	DET
gp-344	83	5	influence	influence	NOUN
gp-344	83	6	above	above	ADP
gp-344	83	7	100	100	NUM
gp-344	83	8	%	%	NOUN
gp-344	83	9	indicates	indicate	VERB
gp-344	83	10	that	that	SCONJ
gp-344	83	11	the	the	DET
gp-344	83	12	influence	influence	NOUN
gp-344	83	13	it	it	PRON
gp-344	83	14	has	have	AUX
gp-344	83	15	belongs	belong	VERB
gp-344	83	16	to	to	ADP
gp-344	83	17	the	the	DET
gp-344	83	18	large	large	ADJ
gp-344	83	19	category	category	NOUN
gp-344	83	20	.	.	PUNCT
gp-344	84	1	the	the	DET
gp-344	84	2	value	value	NOUN
gp-344	84	3	of	of	ADP
gp-344	84	4	the	the	DET
gp-344	84	5	determination	determination	NOUN
gp-344	84	6	coefficient	coefficient	NOUN
gp-344	84	7	on	on	ADP
gp-344	84	8	the	the	DET
gp-344	84	9	effect	effect	NOUN
gp-344	84	10	on	on	ADP
gp-344	84	11	the	the	DET
gp-344	84	12	quality	quality	NOUN
gp-344	84	13	of	of	ADP
gp-344	84	14	financial	financial	ADJ
gp-344	84	15	statements	statement	NOUN
gp-344	84	16	(	(	PUNCT
gp-344	84	17	r	r	NOUN
gp-344	84	18	squared	square	VERB
gp-344	84	19	adjusted	adjust	VERB
gp-344	84	20	)	)	PUNCT
gp-344	84	21	was	be	AUX
gp-344	84	22	0.519	0.519	NUM
gp-344	84	23	.	.	PUNCT
gp-344	85	1	this	this	PRON
gp-344	85	2	shows	show	VERB
gp-344	85	3	that	that	SCONJ
gp-344	85	4	the	the	DET
gp-344	85	5	influence	influence	NOUN
gp-344	85	6	of	of	ADP
gp-344	85	7	the	the	DET
gp-344	85	8	quality	quality	NOUN
gp-344	85	9	of	of	ADP
gp-344	85	10	the	the	DET
gp-344	85	11	accounting	accounting	NOUN
gp-344	85	12	information	information	NOUN
gp-344	85	13	system	system	NOUN
gp-344	85	14	on	on	ADP
gp-344	85	15	the	the	DET
gp-344	85	16	quality	quality	NOUN
gp-344	85	17	of	of	ADP
gp-344	85	18	financial	financial	ADJ
gp-344	85	19	statements	statement	NOUN
gp-344	85	20	is	be	AUX
gp-344	85	21	51.80	51.80	NUM
gp-344	85	22	%	%	NOUN
gp-344	85	23	.	.	PUNCT
gp-344	86	1	the	the	DET
gp-344	86	2	remaining	remain	VERB
gp-344	86	3	48.20	48.20	NUM
gp-344	86	4	%	%	NOUN
gp-344	86	5	was	be	AUX
gp-344	86	6	influenced	influence	VERB
gp-344	86	7	by	by	ADP
gp-344	86	8	other	other	ADJ
gp-344	86	9	variables	variable	NOUN
gp-344	86	10	outside	outside	ADP
gp-344	86	11	the	the	DET
gp-344	86	12	research	research	NOUN
gp-344	86	13	model	model	NOUN
gp-344	86	14	.	.	PUNCT
gp-344	87	1	the	the	DET
gp-344	87	2	magnitude	magnitude	NOUN
gp-344	87	3	of	of	ADP
gp-344	87	4	influence	influence	NOUN
gp-344	87	5	above	above	ADP
gp-344	87	6	50	50	NUM
gp-344	87	7	%	%	NOUN
gp-344	87	8	shows	show	VERB
gp-344	87	9	that	that	SCONJ
gp-344	87	10	the	the	DET
gp-344	87	11	influence	influence	NOUN
gp-344	87	12	it	it	PRON
gp-344	87	13	has	have	AUX
gp-344	87	14	belongs	belong	VERB
gp-344	87	15	to	to	ADP
gp-344	87	16	the	the	DET
gp-344	87	17	large	large	ADJ
gp-344	87	18	category	category	NOUN
gp-344	87	19	.	.	PUNCT
gp-344	88	1	table	table	NOUN
gp-344	88	2	1	1	NUM
gp-344	88	3	.	.	PUNCT
gp-344	89	1	determination	determination	NOUN
gp-344	89	2	coefficient	coefficient	NOUN
gp-344	89	3	results	result	VERB
gp-344	89	4	variable	variable	ADJ
gp-344	89	5	r	r	NOUN
gp-344	89	6	square	square	NOUN
gp-344	89	7	r	r	NOUN
gp-344	89	8	square	square	ADJ
gp-344	89	9	adjusted	adjust	VERB
gp-344	89	10	quality	quality	NOUN
gp-344	89	11	of	of	ADP
gp-344	89	12	financial	financial	ADJ
gp-344	89	13	statements	statement	NOUN
gp-344	89	14	0,531	0,531	NUM
gp-344	89	15	0,518	0,518	NUM
gp-344	89	16	quality	quality	NOUN
gp-344	89	17	of	of	ADP
gp-344	89	18	accounting	accounting	NOUN
gp-344	89	19	information	information	NOUN
gp-344	89	20	system	system	NOUN
gp-344	89	21	1,000	1,000	NUM
gp-344	89	22	1,000	1,000	NUM
gp-344	89	23	source	source	NOUN
gp-344	89	24	:	:	PUNCT
gp-344	89	25	data	datum	NOUN
gp-344	89	26	processed	process	VERB
gp-344	89	27	table	table	NOUN
gp-344	89	28	2	2	NUM
gp-344	89	29	.	.	PUNCT
gp-344	89	30	predictive	predictive	ADJ
gp-344	89	31	results	result	NOUN
gp-344	89	32	are	be	AUX
gp-344	89	33	relevant	relevant	ADJ
gp-344	89	34	variable	variable	NOUN
gp-344	90	1	q²	q²	ADJ
gp-344	90	2	quality	quality	NOUN
gp-344	90	3	of	of	ADP
gp-344	90	4	financial	financial	ADJ
gp-344	90	5	statements	statement	NOUN
gp-344	90	6	0,396	0,396	NUM
gp-344	90	7	quality	quality	NOUN
gp-344	90	8	of	of	ADP
gp-344	90	9	accounting	accounting	NOUN
gp-344	90	10	information	information	NOUN
gp-344	90	11	system	system	NOUN
gp-344	90	12	0,681	0,681	NUM
gp-344	90	13	source	source	NOUN
gp-344	90	14	:	:	PUNCT
gp-344	90	15	data	datum	NOUN
gp-344	90	16	processed	process	VERB
gp-344	90	17	the	the	DET
gp-344	90	18	influence	influence	NOUN
gp-344	90	19	of	of	ADP
gp-344	90	20	leadership	leadership	NOUN
gp-344	90	21	style	style	NOUN
gp-344	90	22	,	,	PUNCT
gp-344	90	23	human	human	ADJ
gp-344	90	24	resource	resource	NOUN
gp-344	90	25	competence	competence	NOUN
gp-344	90	26	,	,	PUNCT
gp-344	90	27	and	and	CCONJ
gp-344	90	28	internal	internal	ADJ
gp-344	90	29	control	control	NOUN
gp-344	90	30	on	on	ADP
gp-344	90	31	the	the	DET
gp-344	90	32	quality	quality	NOUN
gp-344	90	33	of	of	ADP
gp-344	90	34	accounting	accounting	NOUN
gp-344	90	35	information	information	NOUN
gp-344	90	36	systems	system	NOUN
gp-344	90	37	and	and	CCONJ
gp-344	90	38	financial	financial	ADJ
gp-344	90	39	reports	report	NOUN
gp-344	90	40	1601	1601	NUM
gp-344	90	41	figure	figure	NOUN
gp-344	90	42	2	2	NUM
gp-344	90	43	.	.	PUNCT
gp-344	90	44	output	output	NOUN
gp-344	90	45	bootstrapping	bootstrappe	VERB
gp-344	90	46	hypothesis	hypothesis	NOUN
gp-344	90	47	1	1	NUM
gp-344	90	48	the	the	DET
gp-344	90	49	results	result	NOUN
gp-344	90	50	of	of	ADP
gp-344	90	51	hypothesis	hypothesis	NOUN
gp-344	90	52	1	1	NUM
gp-344	90	53	test	test	NOUN
gp-344	90	54	,	,	PUNCT
gp-344	90	55	namely	namely	ADV
gp-344	90	56	the	the	DET
gp-344	90	57	influence	influence	NOUN
gp-344	90	58	of	of	ADP
gp-344	90	59	leadership	leadership	NOUN
gp-344	90	60	style	style	NOUN
gp-344	90	61	on	on	ADP
gp-344	90	62	the	the	DET
gp-344	90	63	quality	quality	NOUN
gp-344	90	64	of	of	ADP
gp-344	90	65	accounting	accounting	NOUN
gp-344	90	66	information	information	NOUN
gp-344	90	67	systems	system	NOUN
gp-344	90	68	,	,	PUNCT
gp-344	90	69	have	have	VERB
gp-344	90	70	a	a	DET
gp-344	90	71	coefficient	coefficient	NOUN
gp-344	90	72	value	value	NOUN
gp-344	90	73	of	of	ADP
gp-344	90	74	0.005	0.005	NUM
gp-344	90	75	.	.	PUNCT
gp-344	91	1	a	a	DET
gp-344	91	2	p	p	NOUN
gp-344	91	3	-	-	PUNCT
gp-344	91	4	value	value	NOUN
gp-344	91	5	of	of	ADP
gp-344	91	6	0.386	0.386	NUM
gp-344	91	7	does	do	AUX
gp-344	91	8	not	not	PART
gp-344	91	9	meet	meet	VERB
gp-344	91	10	the	the	DET
gp-344	91	11	criteria	criterion	NOUN
gp-344	91	12	of	of	ADP
gp-344	91	13	less	less	ADJ
gp-344	91	14	than	than	ADP
gp-344	91	15	0.05	0.05	NUM
gp-344	91	16	values	value	NOUN
gp-344	91	17	,	,	PUNCT
gp-344	91	18	indicating	indicate	VERB
gp-344	91	19	that	that	SCONJ
gp-344	91	20	the	the	DET
gp-344	91	21	leadership	leadership	NOUN
gp-344	91	22	style	style	NOUN
gp-344	91	23	has	have	VERB
gp-344	91	24	no	no	DET
gp-344	91	25	influence	influence	NOUN
gp-344	91	26	on	on	ADP
gp-344	91	27	the	the	DET
gp-344	91	28	quality	quality	NOUN
gp-344	91	29	of	of	ADP
gp-344	91	30	the	the	DET
gp-344	91	31	accounting	accounting	NOUN
gp-344	91	32	information	information	NOUN
gp-344	91	33	system	system	NOUN
gp-344	91	34	.	.	PUNCT
gp-344	92	1	so	so	ADV
gp-344	92	2	hypothesis	hypothesis	NOUN
gp-344	92	3	1	1	NUM
gp-344	92	4	was	be	AUX
gp-344	92	5	rejected	reject	VERB
gp-344	92	6	.	.	PUNCT
gp-344	93	1	a	a	DET
gp-344	93	2	p	p	NOUN
gp-344	93	3	-	-	PUNCT
gp-344	93	4	value	value	NOUN
gp-344	93	5	of	of	ADP
gp-344	93	6	0.993	0.993	NUM
gp-344	93	7	does	do	AUX
gp-344	93	8	not	not	PART
gp-344	93	9	meet	meet	VERB
gp-344	93	10	the	the	DET
gp-344	93	11	criteria	criterion	NOUN
gp-344	93	12	of	of	ADP
gp-344	93	13	less	less	ADJ
gp-344	93	14	than	than	ADP
gp-344	93	15	0.05	0.05	NUM
gp-344	93	16	,	,	PUNCT
gp-344	93	17	indicating	indicate	VERB
gp-344	93	18	an	an	DET
gp-344	93	19	insignificant	insignificant	ADJ
gp-344	93	20	effect	effect	NOUN
gp-344	93	21	.	.	PUNCT
gp-344	94	1	so	so	ADV
gp-344	94	2	the	the	DET
gp-344	94	3	h1	h1	PROPN
gp-344	94	4	hypothesis	hypothesis	NOUN
gp-344	94	5	was	be	AUX
gp-344	94	6	rejected	reject	VERB
gp-344	94	7	.	.	PUNCT
gp-344	95	1	interpretation	interpretation	NOUN
gp-344	95	2	of	of	ADP
gp-344	95	3	this	this	PRON
gp-344	95	4	,	,	PUNCT
gp-344	95	5	it	it	PRON
gp-344	95	6	is	be	AUX
gp-344	95	7	suspected	suspect	VERB
gp-344	95	8	that	that	SCONJ
gp-344	95	9	there	there	PRON
gp-344	95	10	are	be	VERB
gp-344	95	11	other	other	ADJ
gp-344	95	12	factors	factor	NOUN
gp-344	95	13	that	that	PRON
gp-344	95	14	can	can	AUX
gp-344	95	15	affect	affect	VERB
gp-344	95	16	the	the	DET
gp-344	95	17	relationship	relationship	NOUN
gp-344	95	18	between	between	ADP
gp-344	95	19	leadership	leadership	NOUN
gp-344	95	20	style	style	NOUN
gp-344	95	21	and	and	CCONJ
gp-344	95	22	the	the	DET
gp-344	95	23	quality	quality	NOUN
gp-344	95	24	of	of	ADP
gp-344	95	25	accounting	accounting	NOUN
gp-344	95	26	information	information	NOUN
gp-344	95	27	systems	system	NOUN
gp-344	95	28	.	.	PUNCT
gp-344	96	1	these	these	DET
gp-344	96	2	results	result	NOUN
gp-344	96	3	support	support	VERB
gp-344	96	4	the	the	DET
gp-344	96	5	research	research	NOUN
gp-344	96	6	of	of	ADP
gp-344	96	7	a.	a.	NOUN
gp-344	96	8	anggraini	anggraini	NOUN
gp-344	96	9	et	et	PROPN
gp-344	96	10	al	al	PROPN
gp-344	96	11	.	.	PROPN
gp-344	97	1	(	(	PUNCT
gp-344	97	2	2024	2024	NUM
gp-344	97	3	)	)	PUNCT
gp-344	97	4	who	who	PRON
gp-344	97	5	stated	state	VERB
gp-344	97	6	that	that	SCONJ
gp-344	97	7	leadership	leadership	NOUN
gp-344	97	8	style	style	NOUN
gp-344	97	9	can	can	AUX
gp-344	97	10	not	not	PART
gp-344	97	11	affect	affect	VERB
gp-344	97	12	the	the	DET
gp-344	97	13	accounting	accounting	NOUN
gp-344	97	14	information	information	NOUN
gp-344	97	15	system	system	NOUN
gp-344	97	16	used	use	VERB
gp-344	97	17	by	by	ADP
gp-344	97	18	the	the	DET
gp-344	97	19	government	government	NOUN
gp-344	97	20	.	.	PUNCT
gp-344	97	21	”	"	PUNCT
gp-344	97	22	.	.	PUNCT
gp-344	98	1	from	from	ADP
gp-344	98	2	a	a	DET
gp-344	98	3	theoretical	theoretical	ADJ
gp-344	98	4	perspective	perspective	NOUN
gp-344	98	5	,	,	PUNCT
gp-344	98	6	the	the	DET
gp-344	98	7	results	result	NOUN
gp-344	98	8	of	of	ADP
gp-344	98	9	this	this	DET
gp-344	98	10	research	research	NOUN
gp-344	98	11	are	be	AUX
gp-344	98	12	not	not	PART
gp-344	98	13	in	in	ADP
gp-344	98	14	line	line	NOUN
gp-344	98	15	with	with	ADP
gp-344	98	16	the	the	DET
gp-344	98	17	stewardship	stewardship	NOUN
gp-344	98	18	theory	theory	NOUN
gp-344	98	19	.	.	PUNCT
gp-344	99	1	where	where	SCONJ
gp-344	99	2	the	the	DET
gp-344	99	3	leader	leader	NOUN
gp-344	99	4	has	have	AUX
gp-344	99	5	not	not	PART
gp-344	99	6	fully	fully	ADV
gp-344	99	7	had	have	VERB
gp-344	99	8	the	the	DET
gp-344	99	9	influence	influence	NOUN
gp-344	99	10	to	to	PART
gp-344	99	11	serve	serve	VERB
gp-344	99	12	in	in	ADP
gp-344	99	13	the	the	DET
gp-344	99	14	running	running	NOUN
gp-344	99	15	of	of	ADP
gp-344	99	16	the	the	DET
gp-344	99	17	accounting	accounting	NOUN
gp-344	99	18	information	information	NOUN
gp-344	99	19	system	system	NOUN
gp-344	99	20	in	in	ADP
gp-344	99	21	his	his	PRON
gp-344	99	22	work	work	NOUN
gp-344	99	23	unit	unit	NOUN
gp-344	99	24	.	.	PUNCT
gp-344	100	1	the	the	DET
gp-344	100	2	results	result	NOUN
gp-344	100	3	of	of	ADP
gp-344	100	4	the	the	DET
gp-344	100	5	research	research	NOUN
gp-344	100	6	show	show	VERB
gp-344	100	7	that	that	SCONJ
gp-344	100	8	this	this	DET
gp-344	100	9	concept	concept	NOUN
gp-344	100	10	is	be	AUX
gp-344	100	11	not	not	PART
gp-344	100	12	appropriate	appropriate	ADJ
gp-344	100	13	because	because	SCONJ
gp-344	100	14	with	with	ADP
gp-344	100	15	the	the	DET
gp-344	100	16	accounting	accounting	NOUN
gp-344	100	17	information	information	NOUN
gp-344	100	18	system	system	NOUN
gp-344	100	19	used	use	VERB
gp-344	100	20	by	by	ADP
gp-344	100	21	central	central	ADJ
gp-344	100	22	government	government	NOUN
gp-344	100	23	agencies	agency	NOUN
gp-344	100	24	,	,	PUNCT
gp-344	100	25	it	it	PRON
gp-344	100	26	does	do	AUX
gp-344	100	27	not	not	PART
gp-344	100	28	require	require	VERB
gp-344	100	29	direct	direct	ADJ
gp-344	100	30	interaction	interaction	NOUN
gp-344	100	31	with	with	ADP
gp-344	100	32	information	information	NOUN
gp-344	100	33	users	user	NOUN
gp-344	100	34	.	.	PUNCT
gp-344	101	1	users	user	NOUN
gp-344	101	2	can	can	AUX
gp-344	101	3	access	access	VERB
gp-344	101	4	information	information	NOUN
gp-344	101	5	without	without	ADP
gp-344	101	6	having	have	VERB
gp-344	101	7	to	to	PART
gp-344	101	8	deal	deal	VERB
gp-344	101	9	with	with	ADP
gp-344	101	10	the	the	DET
gp-344	101	11	leader	leader	NOUN
gp-344	101	12	of	of	ADP
gp-344	101	13	the	the	DET
gp-344	101	14	work	work	NOUN
gp-344	101	15	unit	unit	NOUN
gp-344	101	16	.	.	PUNCT
gp-344	102	1	however	however	ADV
gp-344	102	2	,	,	PUNCT
gp-344	102	3	this	this	DET
gp-344	102	4	influence	influence	NOUN
gp-344	102	5	can	can	AUX
gp-344	102	6	vary	vary	VERB
gp-344	102	7	depending	depend	VERB
gp-344	102	8	on	on	ADP
gp-344	102	9	the	the	DET
gp-344	102	10	conditions	condition	NOUN
gp-344	102	11	and	and	CCONJ
gp-344	102	12	situation	situation	NOUN
gp-344	102	13	in	in	ADP
gp-344	102	14	each	each	DET
gp-344	102	15	organization	organization	NOUN
gp-344	102	16	.	.	PUNCT
gp-344	103	1	hypothesis	hypothesis	NOUN
gp-344	103	2	2	2	NUM
gp-344	103	3	the	the	DET
gp-344	103	4	results	result	NOUN
gp-344	103	5	of	of	ADP
gp-344	103	6	hypothesis	hypothesis	NOUN
gp-344	103	7	2	2	NUM
gp-344	103	8	testing	testing	NOUN
gp-344	103	9	,	,	PUNCT
gp-344	103	10	namely	namely	ADV
gp-344	103	11	the	the	DET
gp-344	103	12	influence	influence	NOUN
gp-344	103	13	of	of	ADP
gp-344	103	14	human	human	ADJ
gp-344	103	15	resource	resource	NOUN
gp-344	103	16	competence	competence	NOUN
gp-344	103	17	on	on	ADP
gp-344	103	18	the	the	DET
gp-344	103	19	quality	quality	NOUN
gp-344	103	20	of	of	ADP
gp-344	103	21	accounting	accounting	NOUN
gp-344	103	22	information	information	NOUN
gp-344	103	23	systems	system	NOUN
gp-344	103	24	,	,	PUNCT
gp-344	103	25	have	have	VERB
gp-344	103	26	a	a	DET
gp-344	103	27	positive	positive	ADJ
gp-344	103	28	value	value	NOUN
gp-344	103	29	coefficient	coefficient	NOUN
gp-344	103	30	value	value	NOUN
gp-344	103	31	of	of	ADP
gp-344	103	32	0.139	0.139	NUM
gp-344	103	33	and	and	CCONJ
gp-344	103	34	a	a	DET
gp-344	103	35	significance	significance	NOUN
gp-344	103	36	of	of	ADP
gp-344	103	37	t	t	NOUN
gp-344	103	38	-	-	PUNCT
gp-344	103	39	statistical	statistical	ADJ
gp-344	103	40	value	value	NOUN
gp-344	103	41	of	of	ADP
gp-344	103	42	2.176	2.176	NUM
gp-344	103	43	>	>	PUNCT
gp-344	103	44	t	t	PROPN
gp-344	103	45	table	table	NOUN
gp-344	103	46	of	of	ADP
gp-344	103	47	1.96	1.96	NUM
gp-344	103	48	and	and	CCONJ
gp-344	103	49	a	a	DET
gp-344	103	50	p	p	NOUN
gp-344	103	51	-	-	PUNCT
gp-344	103	52	value	value	NOUN
gp-344	103	53	of	of	ADP
gp-344	103	54	0.030	0.030	NUM
gp-344	103	55	<	<	X
gp-344	103	56	a	a	DET
gp-344	103	57	significance	significance	NOUN
gp-344	103	58	level	level	NOUN
gp-344	103	59	of	of	ADP
gp-344	103	60	0.05	0.05	NUM
gp-344	103	61	.	.	PUNCT
gp-344	104	1	thus	thus	ADV
gp-344	104	2	,	,	PUNCT
gp-344	104	3	the	the	DET
gp-344	104	4	competence	competence	NOUN
gp-344	104	5	of	of	ADP
gp-344	104	6	human	human	ADJ
gp-344	104	7	resources	resource	NOUN
gp-344	104	8	has	have	VERB
gp-344	104	9	a	a	DET
gp-344	104	10	significant	significant	ADJ
gp-344	104	11	positive	positive	ADJ
gp-344	104	12	influence	influence	NOUN
gp-344	104	13	on	on	ADP
gp-344	104	14	the	the	DET
gp-344	104	15	quality	quality	NOUN
gp-344	104	16	of	of	ADP
gp-344	104	17	accounting	accounting	NOUN
gp-344	104	18	information	information	NOUN
gp-344	104	19	systems	system	NOUN
gp-344	104	20	.	.	PUNCT
gp-344	105	1	so	so	ADV
gp-344	105	2	hypothesis	hypothesis	NOUN
gp-344	105	3	2	2	NUM
gp-344	105	4	is	be	AUX
gp-344	105	5	accepted	accept	VERB
gp-344	105	6	.	.	PUNCT
gp-344	106	1	a	a	DET
gp-344	106	2	p	p	NOUN
gp-344	106	3	-	-	PUNCT
gp-344	106	4	value	value	NOUN
gp-344	106	5	of	of	ADP
gp-344	106	6	0.044	0.044	NUM
gp-344	106	7	less	less	ADJ
gp-344	106	8	than	than	ADP
gp-344	106	9	0.05	0.05	NUM
gp-344	106	10	shows	show	VERB
gp-344	106	11	a	a	DET
gp-344	106	12	significant	significant	ADJ
gp-344	106	13	influence	influence	NOUN
gp-344	106	14	.	.	PUNCT
gp-344	107	1	so	so	ADV
gp-344	107	2	it	it	PRON
gp-344	107	3	can	can	AUX
gp-344	107	4	be	be	AUX
gp-344	107	5	said	say	VERB
gp-344	107	6	that	that	SCONJ
gp-344	107	7	human	human	ADJ
gp-344	107	8	resource	resource	NOUN
gp-344	107	9	competence	competence	NOUN
gp-344	107	10	has	have	VERB
gp-344	107	11	a	a	DET
gp-344	107	12	positive	positive	ADJ
gp-344	107	13	effect	effect	NOUN
gp-344	107	14	on	on	ADP
gp-344	107	15	the	the	DET
gp-344	107	16	quality	quality	NOUN
gp-344	107	17	of	of	ADP
gp-344	107	18	accounting	accounting	NOUN
gp-344	107	19	information	information	NOUN
gp-344	107	20	the	the	DET
gp-344	107	21	influence	influence	NOUN
gp-344	107	22	of	of	ADP
gp-344	107	23	leadership	leadership	NOUN
gp-344	107	24	style	style	NOUN
gp-344	107	25	,	,	PUNCT
gp-344	107	26	human	human	ADJ
gp-344	107	27	resource	resource	NOUN
gp-344	107	28	competence	competence	NOUN
gp-344	107	29	,	,	PUNCT
gp-344	107	30	and	and	CCONJ
gp-344	107	31	internal	internal	ADJ
gp-344	107	32	control	control	NOUN
gp-344	107	33	on	on	ADP
gp-344	107	34	the	the	DET
gp-344	107	35	quality	quality	NOUN
gp-344	107	36	of	of	ADP
gp-344	107	37	accounting	accounting	NOUN
gp-344	107	38	information	information	NOUN
gp-344	107	39	systems	system	NOUN
gp-344	107	40	and	and	CCONJ
gp-344	107	41	financial	financial	ADJ
gp-344	107	42	reports	report	NOUN
gp-344	107	43	1602	1602	NUM
gp-344	107	44	systems	system	NOUN
gp-344	107	45	.	.	PUNCT
gp-344	108	1	this	this	PRON
gp-344	108	2	means	mean	VERB
gp-344	108	3	that	that	SCONJ
gp-344	108	4	when	when	SCONJ
gp-344	108	5	an	an	DET
gp-344	108	6	organization	organization	NOUN
gp-344	108	7	is	be	AUX
gp-344	108	8	filled	fill	VERB
gp-344	108	9	with	with	ADP
gp-344	108	10	human	human	ADJ
gp-344	108	11	resources	resource	NOUN
gp-344	108	12	who	who	PRON
gp-344	108	13	have	have	VERB
gp-344	108	14	good	good	ADJ
gp-344	108	15	competence	competence	NOUN
gp-344	108	16	,	,	PUNCT
gp-344	108	17	it	it	PRON
gp-344	108	18	can	can	AUX
gp-344	108	19	improve	improve	VERB
gp-344	108	20	the	the	DET
gp-344	108	21	quality	quality	NOUN
gp-344	108	22	of	of	ADP
gp-344	108	23	the	the	DET
gp-344	108	24	accounting	accounting	NOUN
gp-344	108	25	information	information	NOUN
gp-344	108	26	system	system	NOUN
gp-344	108	27	.	.	PUNCT
gp-344	109	1	on	on	ADP
gp-344	109	2	the	the	DET
gp-344	109	3	other	other	ADJ
gp-344	109	4	hand	hand	NOUN
gp-344	109	5	,	,	PUNCT
gp-344	109	6	when	when	SCONJ
gp-344	109	7	the	the	DET
gp-344	109	8	organization	organization	NOUN
gp-344	109	9	is	be	AUX
gp-344	109	10	filled	fill	VERB
gp-344	109	11	with	with	ADP
gp-344	109	12	incompetent	incompetent	ADJ
gp-344	109	13	human	human	ADJ
gp-344	109	14	resources	resource	NOUN
gp-344	109	15	,	,	PUNCT
gp-344	109	16	it	it	PRON
gp-344	109	17	can	can	AUX
gp-344	109	18	reduce	reduce	VERB
gp-344	109	19	the	the	DET
gp-344	109	20	quality	quality	NOUN
gp-344	109	21	of	of	ADP
gp-344	109	22	the	the	DET
gp-344	109	23	accounting	accounting	NOUN
gp-344	109	24	information	information	NOUN
gp-344	109	25	system	system	NOUN
gp-344	109	26	.	.	PUNCT
gp-344	110	1	hypothesis	hypothesis	NOUN
gp-344	110	2	3	3	NUM
gp-344	110	3	the	the	DET
gp-344	110	4	results	result	NOUN
gp-344	110	5	of	of	ADP
gp-344	110	6	hypothesis	hypothesis	NOUN
gp-344	110	7	3	3	NUM
gp-344	110	8	testing	testing	NOUN
gp-344	110	9	,	,	PUNCT
gp-344	110	10	namely	namely	ADV
gp-344	110	11	the	the	DET
gp-344	110	12	effect	effect	NOUN
gp-344	110	13	of	of	ADP
gp-344	110	14	internal	internal	ADJ
gp-344	110	15	control	control	NOUN
gp-344	110	16	on	on	ADP
gp-344	110	17	the	the	DET
gp-344	110	18	quality	quality	NOUN
gp-344	110	19	of	of	ADP
gp-344	110	20	the	the	DET
gp-344	110	21	accounting	accounting	NOUN
gp-344	110	22	information	information	NOUN
gp-344	110	23	system	system	NOUN
gp-344	110	24	,	,	PUNCT
gp-344	110	25	have	have	VERB
gp-344	110	26	a	a	DET
gp-344	110	27	positive	positive	ADJ
gp-344	110	28	value	value	NOUN
gp-344	110	29	coefficient	coefficient	NOUN
gp-344	110	30	value	value	NOUN
gp-344	110	31	of	of	ADP
gp-344	110	32	0.700	0.700	NUM
gp-344	110	33	and	and	CCONJ
gp-344	110	34	a	a	DET
gp-344	110	35	significance	significance	NOUN
gp-344	110	36	of	of	ADP
gp-344	110	37	t	t	NOUN
gp-344	110	38	-	-	PUNCT
gp-344	110	39	statistical	statistical	ADJ
gp-344	110	40	value	value	NOUN
gp-344	110	41	of	of	ADP
gp-344	110	42	5.521	5.521	NUM
gp-344	110	43	>	>	PUNCT
gp-344	110	44	t	t	NOUN
gp-344	110	45	table	table	NOUN
gp-344	110	46	of	of	ADP
gp-344	110	47	1.96	1.96	NUM
gp-344	110	48	and	and	CCONJ
gp-344	110	49	a	a	DET
gp-344	110	50	p	p	NOUN
gp-344	110	51	-	-	PUNCT
gp-344	110	52	value	value	NOUN
gp-344	110	53	of	of	ADP
gp-344	110	54	0.000	0.000	NUM
gp-344	110	55	<	<	X
gp-344	110	56	a	a	DET
gp-344	110	57	significance	significance	NOUN
gp-344	110	58	level	level	NOUN
gp-344	110	59	of	of	ADP
gp-344	110	60	0.05	0.05	NUM
gp-344	110	61	.	.	PUNCT
gp-344	111	1	thus	thus	ADV
gp-344	111	2	,	,	PUNCT
gp-344	111	3	internal	internal	ADJ
gp-344	111	4	control	control	NOUN
gp-344	111	5	has	have	VERB
gp-344	111	6	a	a	DET
gp-344	111	7	significant	significant	ADJ
gp-344	111	8	positive	positive	ADJ
gp-344	111	9	influence	influence	NOUN
gp-344	111	10	on	on	ADP
gp-344	111	11	the	the	DET
gp-344	111	12	quality	quality	NOUN
gp-344	111	13	of	of	ADP
gp-344	111	14	accounting	accounting	NOUN
gp-344	111	15	information	information	NOUN
gp-344	111	16	systems	system	NOUN
gp-344	111	17	.	.	PUNCT
gp-344	112	1	so	so	ADV
gp-344	112	2	hypothesis	hypothesis	NOUN
gp-344	112	3	3	3	NUM
gp-344	112	4	is	be	AUX
gp-344	112	5	accepted	accept	VERB
gp-344	112	6	.	.	PUNCT
gp-344	113	1	when	when	SCONJ
gp-344	113	2	an	an	DET
gp-344	113	3	organization	organization	NOUN
gp-344	113	4	has	have	VERB
gp-344	113	5	good	good	ADJ
gp-344	113	6	internal	internal	ADJ
gp-344	113	7	control	control	NOUN
gp-344	113	8	,	,	PUNCT
gp-344	113	9	it	it	PRON
gp-344	113	10	can	can	AUX
gp-344	113	11	encourage	encourage	VERB
gp-344	113	12	the	the	DET
gp-344	113	13	improvement	improvement	NOUN
gp-344	113	14	of	of	ADP
gp-344	113	15	the	the	DET
gp-344	113	16	quality	quality	NOUN
gp-344	113	17	of	of	ADP
gp-344	113	18	the	the	DET
gp-344	113	19	accounting	accounting	NOUN
gp-344	113	20	information	information	NOUN
gp-344	113	21	system	system	NOUN
gp-344	113	22	.	.	PUNCT
gp-344	114	1	on	on	ADP
gp-344	114	2	the	the	DET
gp-344	114	3	other	other	ADJ
gp-344	114	4	hand	hand	NOUN
gp-344	114	5	,	,	PUNCT
gp-344	114	6	when	when	SCONJ
gp-344	114	7	internal	internal	ADJ
gp-344	114	8	control	control	NOUN
gp-344	114	9	does	do	AUX
gp-344	114	10	not	not	PART
gp-344	114	11	run	run	VERB
gp-344	114	12	well	well	ADV
gp-344	114	13	,	,	PUNCT
gp-344	114	14	the	the	DET
gp-344	114	15	quality	quality	NOUN
gp-344	114	16	of	of	ADP
gp-344	114	17	the	the	DET
gp-344	114	18	accounting	accounting	NOUN
gp-344	114	19	information	information	NOUN
gp-344	114	20	system	system	NOUN
gp-344	114	21	will	will	AUX
gp-344	114	22	decrease	decrease	VERB
gp-344	114	23	.	.	PUNCT
gp-344	115	1	hypothesis	hypothesis	NOUN
gp-344	115	2	4	4	NUM
gp-344	115	3	the	the	DET
gp-344	115	4	results	result	NOUN
gp-344	115	5	of	of	ADP
gp-344	115	6	hypothesis	hypothesis	NOUN
gp-344	115	7	4	4	NUM
gp-344	115	8	testing	testing	NOUN
gp-344	115	9	,	,	PUNCT
gp-344	115	10	namely	namely	ADV
gp-344	115	11	the	the	DET
gp-344	115	12	influence	influence	NOUN
gp-344	115	13	of	of	ADP
gp-344	115	14	leadership	leadership	NOUN
gp-344	115	15	style	style	NOUN
gp-344	115	16	on	on	ADP
gp-344	115	17	the	the	DET
gp-344	115	18	quality	quality	NOUN
gp-344	115	19	of	of	ADP
gp-344	115	20	financial	financial	ADJ
gp-344	115	21	statements	statement	NOUN
gp-344	115	22	,	,	PUNCT
gp-344	115	23	have	have	VERB
gp-344	115	24	a	a	DET
gp-344	115	25	negative	negative	ADJ
gp-344	115	26	value	value	NOUN
gp-344	115	27	coefficient	coefficient	NOUN
gp-344	115	28	value	value	NOUN
gp-344	115	29	of	of	ADP
gp-344	115	30	-0.077	-0.077	PROPN
gp-344	115	31	and	and	CCONJ
gp-344	115	32	a	a	DET
gp-344	115	33	significance	significance	NOUN
gp-344	115	34	tstatistic	tstatistic	ADJ
gp-344	115	35	value	value	NOUN
gp-344	115	36	of	of	ADP
gp-344	115	37	0.619	0.619	NUM
gp-344	115	38	>	>	PUNCT
gp-344	115	39	t	t	NOUN
gp-344	115	40	table	table	NOUN
gp-344	115	41	of	of	ADP
gp-344	115	42	1.96	1.96	NUM
gp-344	115	43	and	and	CCONJ
gp-344	115	44	a	a	DET
gp-344	115	45	p	p	NOUN
gp-344	115	46	-	-	PUNCT
gp-344	115	47	value	value	NOUN
gp-344	115	48	of	of	ADP
gp-344	115	49	0.536	0.536	NUM
gp-344	115	50	>	>	PUNCT
gp-344	115	51	a	a	DET
gp-344	115	52	significance	significance	NOUN
gp-344	115	53	level	level	NOUN
gp-344	115	54	of	of	ADP
gp-344	115	55	0.05	0.05	NUM
gp-344	115	56	.	.	PUNCT
gp-344	116	1	this	this	DET
gp-344	116	2	value	value	NOUN
gp-344	116	3	does	do	AUX
gp-344	116	4	not	not	PART
gp-344	116	5	meet	meet	VERB
gp-344	116	6	the	the	DET
gp-344	116	7	significance	significance	NOUN
gp-344	116	8	criteria	criterion	NOUN
gp-344	116	9	so	so	SCONJ
gp-344	116	10	hypothesis	hypothesis	NOUN
gp-344	116	11	4	4	NUM
gp-344	116	12	is	be	AUX
gp-344	116	13	rejected	reject	VERB
gp-344	116	14	.	.	PUNCT
gp-344	117	1	this	this	PRON
gp-344	117	2	can	can	AUX
gp-344	117	3	be	be	AUX
gp-344	117	4	because	because	SCONJ
gp-344	117	5	the	the	DET
gp-344	117	6	quality	quality	NOUN
gp-344	117	7	of	of	ADP
gp-344	117	8	financial	financial	ADJ
gp-344	117	9	statements	statement	NOUN
gp-344	117	10	is	be	AUX
gp-344	117	11	the	the	DET
gp-344	117	12	result	result	NOUN
gp-344	117	13	of	of	ADP
gp-344	117	14	the	the	DET
gp-344	117	15	work	work	NOUN
gp-344	117	16	of	of	ADP
gp-344	117	17	various	various	ADJ
gp-344	117	18	factors	factor	NOUN
gp-344	117	19	such	such	ADJ
gp-344	117	20	as	as	ADP
gp-344	117	21	human	human	ADJ
gp-344	117	22	resources	resource	NOUN
gp-344	117	23	,	,	PUNCT
gp-344	117	24	methods	method	NOUN
gp-344	117	25	and	and	CCONJ
gp-344	117	26	systems	system	NOUN
gp-344	117	27	used	use	VERB
gp-344	117	28	by	by	ADP
gp-344	117	29	agencies	agency	NOUN
gp-344	117	30	.	.	PUNCT
gp-344	118	1	the	the	DET
gp-344	118	2	results	result	NOUN
gp-344	118	3	of	of	ADP
gp-344	118	4	this	this	DET
gp-344	118	5	test	test	NOUN
gp-344	118	6	support	support	VERB
gp-344	118	7	the	the	DET
gp-344	118	8	theory	theory	NOUN
gp-344	118	9	of	of	ADP
gp-344	118	10	continuity	continuity	NOUN
gp-344	118	11	where	where	SCONJ
gp-344	118	12	leadership	leadership	NOUN
gp-344	118	13	focuses	focus	VERB
gp-344	118	14	on	on	ADP
gp-344	118	15	specific	specific	ADJ
gp-344	118	16	variables	variable	NOUN
gp-344	118	17	related	relate	VERB
gp-344	118	18	to	to	ADP
gp-344	118	19	the	the	DET
gp-344	118	20	environment	environment	NOUN
gp-344	118	21	that	that	PRON
gp-344	118	22	may	may	AUX
gp-344	118	23	determine	determine	VERB
gp-344	118	24	which	which	DET
gp-344	118	25	leadership	leadership	NOUN
gp-344	118	26	style	style	NOUN
gp-344	118	27	is	be	AUX
gp-344	118	28	best	well	ADV
gp-344	118	29	suited	suit	VERB
gp-344	118	30	for	for	ADP
gp-344	118	31	a	a	DET
gp-344	118	32	particular	particular	ADJ
gp-344	118	33	work	work	NOUN
gp-344	118	34	situation	situation	NOUN
gp-344	118	35	.	.	PUNCT
gp-344	119	1	hypothesis	hypothesis	NOUN
gp-344	119	2	5	5	NUM
gp-344	119	3	the	the	DET
gp-344	119	4	results	result	NOUN
gp-344	119	5	of	of	ADP
gp-344	119	6	hypothesis	hypothesis	NOUN
gp-344	119	7	5	5	NUM
gp-344	119	8	testing	testing	NOUN
gp-344	119	9	,	,	PUNCT
gp-344	119	10	namely	namely	ADV
gp-344	119	11	the	the	DET
gp-344	119	12	influence	influence	NOUN
gp-344	119	13	of	of	ADP
gp-344	119	14	human	human	ADJ
gp-344	119	15	resource	resource	NOUN
gp-344	119	16	competence	competence	NOUN
gp-344	119	17	on	on	ADP
gp-344	119	18	the	the	DET
gp-344	119	19	quality	quality	NOUN
gp-344	119	20	of	of	ADP
gp-344	119	21	financial	financial	ADJ
gp-344	119	22	statements	statement	NOUN
gp-344	119	23	,	,	PUNCT
gp-344	119	24	have	have	VERB
gp-344	119	25	a	a	DET
gp-344	119	26	positive	positive	ADJ
gp-344	119	27	value	value	NOUN
gp-344	119	28	coefficient	coefficient	NOUN
gp-344	119	29	value	value	NOUN
gp-344	119	30	of	of	ADP
gp-344	119	31	0.273	0.273	NUM
gp-344	119	32	and	and	CCONJ
gp-344	119	33	a	a	DET
gp-344	119	34	significance	significance	NOUN
gp-344	119	35	of	of	ADP
gp-344	119	36	t	t	NOUN
gp-344	119	37	-	-	PUNCT
gp-344	119	38	statistical	statistical	ADJ
gp-344	119	39	value	value	NOUN
gp-344	119	40	of	of	ADP
gp-344	119	41	3.549	3.549	NUM
gp-344	119	42	>	>	PUNCT
gp-344	119	43	t	t	PROPN
gp-344	119	44	table	table	NOUN
gp-344	119	45	of	of	ADP
gp-344	119	46	1.96	1.96	NUM
gp-344	119	47	and	and	CCONJ
gp-344	119	48	a	a	DET
gp-344	119	49	p	p	NOUN
gp-344	119	50	-	-	PUNCT
gp-344	119	51	value	value	NOUN
gp-344	119	52	of	of	ADP
gp-344	119	53	0.000	0.000	NUM
gp-344	119	54	<	<	X
gp-344	119	55	a	a	DET
gp-344	119	56	significance	significance	NOUN
gp-344	119	57	level	level	NOUN
gp-344	119	58	of	of	ADP
gp-344	119	59	0.05	0.05	NUM
gp-344	119	60	.	.	PUNCT
gp-344	120	1	thus	thus	ADV
gp-344	120	2	,	,	PUNCT
gp-344	120	3	the	the	DET
gp-344	120	4	competence	competence	NOUN
gp-344	120	5	of	of	ADP
gp-344	120	6	human	human	ADJ
gp-344	120	7	resources	resource	NOUN
gp-344	120	8	has	have	VERB
gp-344	120	9	a	a	DET
gp-344	120	10	significant	significant	ADJ
gp-344	120	11	positive	positive	ADJ
gp-344	120	12	influence	influence	NOUN
gp-344	120	13	on	on	ADP
gp-344	120	14	the	the	DET
gp-344	120	15	quality	quality	NOUN
gp-344	120	16	of	of	ADP
gp-344	120	17	financial	financial	ADJ
gp-344	120	18	statements	statement	NOUN
gp-344	120	19	,	,	PUNCT
gp-344	120	20	so	so	SCONJ
gp-344	120	21	hypothesis	hypothesis	NOUN
gp-344	120	22	5	5	NUM
gp-344	120	23	is	be	AUX
gp-344	120	24	accepted	accept	VERB
gp-344	120	25	.	.	PUNCT
gp-344	121	1	the	the	DET
gp-344	121	2	results	result	NOUN
gp-344	121	3	of	of	ADP
gp-344	121	4	this	this	DET
gp-344	121	5	research	research	NOUN
gp-344	121	6	are	be	AUX
gp-344	121	7	in	in	ADP
gp-344	121	8	line	line	NOUN
gp-344	121	9	with	with	ADP
gp-344	121	10	the	the	DET
gp-344	121	11	research	research	NOUN
gp-344	121	12	of	of	ADP
gp-344	121	13	palimbong	palimbong	PROPN
gp-344	121	14	et	et	PROPN
gp-344	121	15	al	al	PROPN
gp-344	121	16	.	.	PROPN
gp-344	122	1	(	(	PUNCT
gp-344	122	2	2018	2018	NUM
gp-344	122	3	)	)	PUNCT
gp-344	122	4	and	and	CCONJ
gp-344	122	5	samosir	samosir	NOUN
gp-344	122	6	&	&	CCONJ
gp-344	122	7	setiyawati	setiyawati	PROPN
gp-344	122	8	(	(	PUNCT
gp-344	122	9	2019	2019	NUM
gp-344	122	10	)	)	PUNCT
gp-344	122	11	which	which	PRON
gp-344	122	12	proves	prove	VERB
gp-344	122	13	that	that	SCONJ
gp-344	122	14	human	human	ADJ
gp-344	122	15	resource	resource	NOUN
gp-344	122	16	competence	competence	NOUN
gp-344	122	17	has	have	VERB
gp-344	122	18	a	a	DET
gp-344	122	19	positive	positive	ADJ
gp-344	122	20	effect	effect	NOUN
gp-344	122	21	on	on	ADP
gp-344	122	22	the	the	DET
gp-344	122	23	quality	quality	NOUN
gp-344	122	24	of	of	ADP
gp-344	122	25	financial	financial	ADJ
gp-344	122	26	statements	statement	NOUN
gp-344	122	27	.	.	PUNCT
gp-344	123	1	hypothesis	hypothesis	NOUN
gp-344	123	2	6	6	NUM
gp-344	123	3	the	the	DET
gp-344	123	4	results	result	NOUN
gp-344	123	5	of	of	ADP
gp-344	123	6	hypothesis	hypothesis	NOUN
gp-344	123	7	6	6	NUM
gp-344	123	8	testing	testing	NOUN
gp-344	123	9	,	,	PUNCT
gp-344	123	10	namely	namely	ADV
gp-344	123	11	the	the	DET
gp-344	123	12	effect	effect	NOUN
gp-344	123	13	of	of	ADP
gp-344	123	14	internal	internal	ADJ
gp-344	123	15	control	control	NOUN
gp-344	123	16	on	on	ADP
gp-344	123	17	the	the	DET
gp-344	123	18	quality	quality	NOUN
gp-344	123	19	of	of	ADP
gp-344	123	20	financial	financial	ADJ
gp-344	123	21	statements	statement	NOUN
gp-344	123	22	,	,	PUNCT
gp-344	123	23	have	have	VERB
gp-344	123	24	a	a	DET
gp-344	123	25	positive	positive	ADJ
gp-344	123	26	value	value	NOUN
gp-344	123	27	coefficient	coefficient	NOUN
gp-344	123	28	value	value	NOUN
gp-344	123	29	of	of	ADP
gp-344	123	30	-0.227	-0.227	PUNCT
gp-344	123	31	and	and	CCONJ
gp-344	123	32	a	a	DET
gp-344	123	33	significance	significance	NOUN
gp-344	123	34	of	of	ADP
gp-344	123	35	tstatistical	tstatistical	ADJ
gp-344	123	36	value	value	NOUN
gp-344	123	37	of	of	ADP
gp-344	123	38	1.529	1.529	NUM
gp-344	123	39	>	>	PUNCT
gp-344	123	40	t	t	PROPN
gp-344	123	41	table	table	NOUN
gp-344	123	42	of	of	ADP
gp-344	123	43	1.96	1.96	NUM
gp-344	123	44	and	and	CCONJ
gp-344	123	45	a	a	DET
gp-344	123	46	p	p	NOUN
gp-344	123	47	-	-	PUNCT
gp-344	123	48	value	value	NOUN
gp-344	123	49	of	of	ADP
gp-344	123	50	0.127	0.127	NUM
gp-344	123	51	>	>	PUNCT
gp-344	123	52	a	a	DET
gp-344	123	53	significance	significance	NOUN
gp-344	123	54	level	level	NOUN
gp-344	123	55	of	of	ADP
gp-344	123	56	0.05	0.05	NUM
gp-344	123	57	.	.	PUNCT
gp-344	124	1	this	this	DET
gp-344	124	2	value	value	NOUN
gp-344	124	3	did	do	AUX
gp-344	124	4	not	not	PART
gp-344	124	5	meet	meet	VERB
gp-344	124	6	the	the	DET
gp-344	124	7	significance	significance	NOUN
gp-344	124	8	criteria	criterion	NOUN
gp-344	124	9	so	so	SCONJ
gp-344	124	10	hypothesis	hypothesis	NOUN
gp-344	124	11	6	6	NUM
gp-344	124	12	was	be	AUX
gp-344	124	13	rejected	reject	VERB
gp-344	124	14	.	.	PUNCT
gp-344	125	1	the	the	DET
gp-344	125	2	results	result	NOUN
gp-344	125	3	of	of	ADP
gp-344	125	4	this	this	DET
gp-344	125	5	research	research	NOUN
gp-344	125	6	found	find	VERB
gp-344	125	7	that	that	SCONJ
gp-344	125	8	internal	internal	ADJ
gp-344	125	9	control	control	NOUN
gp-344	125	10	had	have	VERB
gp-344	125	11	no	no	DET
gp-344	125	12	effect	effect	NOUN
gp-344	125	13	on	on	ADP
gp-344	125	14	the	the	DET
gp-344	125	15	quality	quality	NOUN
gp-344	125	16	of	of	ADP
gp-344	125	17	financial	financial	ADJ
gp-344	125	18	statements	statement	NOUN
gp-344	125	19	.	.	PUNCT
gp-344	126	1	this	this	PRON
gp-344	126	2	can	can	AUX
gp-344	126	3	be	be	AUX
gp-344	126	4	caused	cause	VERB
gp-344	126	5	because	because	SCONJ
gp-344	126	6	internal	internal	ADJ
gp-344	126	7	control	control	NOUN
gp-344	126	8	in	in	ADP
gp-344	126	9	the	the	DET
gp-344	126	10	work	work	NOUN
gp-344	126	11	units	unit	NOUN
gp-344	126	12	of	of	ADP
gp-344	126	13	government	government	NOUN
gp-344	126	14	agencies	agency	NOUN
gp-344	126	15	has	have	AUX
gp-344	126	16	not	not	PART
gp-344	126	17	been	be	AUX
gp-344	126	18	fully	fully	ADV
gp-344	126	19	implemented	implement	VERB
gp-344	126	20	.	.	PUNCT
gp-344	127	1	this	this	DET
gp-344	127	2	finding	finding	NOUN
gp-344	127	3	is	be	AUX
gp-344	127	4	in	in	ADP
gp-344	127	5	line	line	NOUN
gp-344	127	6	with	with	ADP
gp-344	127	7	the	the	DET
gp-344	127	8	research	research	NOUN
gp-344	127	9	results	result	NOUN
gp-344	127	10	of	of	ADP
gp-344	127	11	rizka	rizka	PROPN
gp-344	127	12	et	et	PROPN
gp-344	127	13	al	al	PROPN
gp-344	127	14	.	.	PROPN
gp-344	128	1	(	(	PUNCT
gp-344	128	2	2021	2021	NUM
gp-344	128	3	)	)	PUNCT
gp-344	128	4	which	which	PRON
gp-344	128	5	show	show	VERB
gp-344	128	6	that	that	SCONJ
gp-344	128	7	the	the	DET
gp-344	128	8	internal	internal	ADJ
gp-344	128	9	control	control	NOUN
gp-344	128	10	system	system	NOUN
gp-344	128	11	has	have	VERB
gp-344	128	12	a	a	DET
gp-344	128	13	negative	negative	ADJ
gp-344	128	14	effect	effect	NOUN
gp-344	128	15	on	on	ADP
gp-344	128	16	the	the	DET
gp-344	128	17	quality	quality	NOUN
gp-344	128	18	of	of	ADP
gp-344	128	19	financial	financial	ADJ
gp-344	128	20	the	the	DET
gp-344	128	21	influence	influence	NOUN
gp-344	128	22	of	of	ADP
gp-344	128	23	leadership	leadership	NOUN
gp-344	128	24	style	style	NOUN
gp-344	128	25	,	,	PUNCT
gp-344	128	26	human	human	ADJ
gp-344	128	27	resource	resource	NOUN
gp-344	128	28	competence	competence	NOUN
gp-344	128	29	,	,	PUNCT
gp-344	128	30	and	and	CCONJ
gp-344	128	31	internal	internal	ADJ
gp-344	128	32	control	control	NOUN
gp-344	128	33	on	on	ADP
gp-344	128	34	the	the	DET
gp-344	128	35	quality	quality	NOUN
gp-344	128	36	of	of	ADP
gp-344	128	37	accounting	accounting	NOUN
gp-344	128	38	information	information	NOUN
gp-344	128	39	systems	system	NOUN
gp-344	128	40	and	and	CCONJ
gp-344	128	41	financial	financial	ADJ
gp-344	128	42	reports	report	NOUN
gp-344	128	43	1603	1603	NUM
gp-344	128	44	statements	statement	NOUN
gp-344	128	45	,	,	PUNCT
gp-344	128	46	which	which	PRON
gp-344	128	47	means	mean	VERB
gp-344	128	48	that	that	SCONJ
gp-344	128	49	every	every	DET
gp-344	128	50	increase	increase	NOUN
gp-344	128	51	in	in	ADP
gp-344	128	52	the	the	DET
gp-344	128	53	internal	internal	ADJ
gp-344	128	54	control	control	NOUN
gp-344	128	55	system	system	NOUN
gp-344	128	56	by	by	ADP
gp-344	128	57	one	one	NUM
gp-344	128	58	unit	unit	NOUN
gp-344	128	59	will	will	AUX
gp-344	128	60	reduce	reduce	VERB
gp-344	128	61	the	the	DET
gp-344	128	62	quality	quality	NOUN
gp-344	128	63	of	of	ADP
gp-344	128	64	financial	financial	ADJ
gp-344	128	65	statements	statement	NOUN
gp-344	128	66	by	by	ADP
gp-344	128	67	one	one	NUM
gp-344	128	68	unit	unit	NOUN
gp-344	128	69	.	.	PUNCT
gp-344	129	1	hypothesis	hypothesis	NOUN
gp-344	129	2	7	7	NUM
gp-344	129	3	the	the	DET
gp-344	129	4	results	result	NOUN
gp-344	129	5	of	of	ADP
gp-344	129	6	hypothesis	hypothesis	NOUN
gp-344	129	7	7	7	NUM
gp-344	129	8	testing	testing	NOUN
gp-344	129	9	,	,	PUNCT
gp-344	129	10	namely	namely	ADV
gp-344	129	11	the	the	DET
gp-344	129	12	effect	effect	NOUN
gp-344	129	13	of	of	ADP
gp-344	129	14	the	the	DET
gp-344	129	15	quality	quality	NOUN
gp-344	129	16	of	of	ADP
gp-344	129	17	the	the	DET
gp-344	129	18	accounting	accounting	NOUN
gp-344	129	19	information	information	NOUN
gp-344	129	20	system	system	NOUN
gp-344	129	21	on	on	ADP
gp-344	129	22	the	the	DET
gp-344	129	23	quality	quality	NOUN
gp-344	129	24	of	of	ADP
gp-344	129	25	financial	financial	ADJ
gp-344	129	26	statements	statement	NOUN
gp-344	129	27	,	,	PUNCT
gp-344	129	28	have	have	VERB
gp-344	129	29	a	a	DET
gp-344	129	30	positive	positive	ADJ
gp-344	129	31	value	value	NOUN
gp-344	129	32	coefficient	coefficient	NOUN
gp-344	129	33	value	value	NOUN
gp-344	129	34	of	of	ADP
gp-344	129	35	0.399	0.399	NUM
gp-344	129	36	and	and	CCONJ
gp-344	129	37	a	a	DET
gp-344	129	38	significance	significance	NOUN
gp-344	129	39	of	of	ADP
gp-344	129	40	t	t	NOUN
gp-344	129	41	-	-	PUNCT
gp-344	129	42	statistical	statistical	ADJ
gp-344	129	43	value	value	NOUN
gp-344	129	44	of	of	ADP
gp-344	129	45	3.823	3.823	NUM
gp-344	129	46	>	>	SYM
gp-344	129	47	t	t	NOUN
gp-344	129	48	table	table	NOUN
gp-344	129	49	of	of	ADP
gp-344	129	50	1.96	1.96	NUM
gp-344	129	51	and	and	CCONJ
gp-344	129	52	a	a	DET
gp-344	129	53	p	p	NOUN
gp-344	129	54	-	-	PUNCT
gp-344	129	55	value	value	NOUN
gp-344	129	56	of	of	ADP
gp-344	129	57	0.000	0.000	NUM
gp-344	129	58	<	<	X
gp-344	129	59	a	a	DET
gp-344	129	60	significance	significance	NOUN
gp-344	129	61	level	level	NOUN
gp-344	129	62	of	of	ADP
gp-344	129	63	0.05	0.05	NUM
gp-344	129	64	.	.	PUNCT
gp-344	130	1	thus	thus	ADV
gp-344	130	2	,	,	PUNCT
gp-344	130	3	the	the	DET
gp-344	130	4	quality	quality	NOUN
gp-344	130	5	of	of	ADP
gp-344	130	6	the	the	DET
gp-344	130	7	accounting	accounting	NOUN
gp-344	130	8	information	information	NOUN
gp-344	130	9	system	system	NOUN
gp-344	130	10	has	have	VERB
gp-344	130	11	a	a	DET
gp-344	130	12	significant	significant	ADJ
gp-344	130	13	positive	positive	ADJ
gp-344	130	14	influence	influence	NOUN
gp-344	130	15	on	on	ADP
gp-344	130	16	the	the	DET
gp-344	130	17	quality	quality	NOUN
gp-344	130	18	of	of	ADP
gp-344	130	19	financial	financial	ADJ
gp-344	130	20	statements	statement	NOUN
gp-344	130	21	,	,	PUNCT
gp-344	130	22	so	so	SCONJ
gp-344	130	23	hypothesis	hypothesis	NOUN
gp-344	130	24	7	7	NUM
gp-344	130	25	is	be	AUX
gp-344	130	26	accepted	accept	VERB
gp-344	130	27	.	.	PUNCT
gp-344	131	1	when	when	SCONJ
gp-344	131	2	an	an	DET
gp-344	131	3	organization	organization	NOUN
gp-344	131	4	has	have	VERB
gp-344	131	5	a	a	DET
gp-344	131	6	good	good	ADJ
gp-344	131	7	accounting	accounting	NOUN
gp-344	131	8	information	information	NOUN
gp-344	131	9	system	system	NOUN
gp-344	131	10	,	,	PUNCT
gp-344	131	11	the	the	DET
gp-344	131	12	quality	quality	NOUN
gp-344	131	13	of	of	ADP
gp-344	131	14	financial	financial	ADJ
gp-344	131	15	statements	statement	NOUN
gp-344	131	16	will	will	AUX
gp-344	131	17	also	also	ADV
gp-344	131	18	be	be	AUX
gp-344	131	19	good	good	ADJ
gp-344	131	20	.	.	PUNCT
gp-344	132	1	on	on	ADP
gp-344	132	2	the	the	DET
gp-344	132	3	other	other	ADJ
gp-344	132	4	hand	hand	NOUN
gp-344	132	5	,	,	PUNCT
gp-344	132	6	when	when	SCONJ
gp-344	132	7	the	the	DET
gp-344	132	8	accounting	accounting	NOUN
gp-344	132	9	information	information	NOUN
gp-344	132	10	system	system	NOUN
gp-344	132	11	is	be	AUX
gp-344	132	12	bad	bad	ADJ
gp-344	132	13	,	,	PUNCT
gp-344	132	14	the	the	DET
gp-344	132	15	quality	quality	NOUN
gp-344	132	16	of	of	ADP
gp-344	132	17	financial	financial	ADJ
gp-344	132	18	statements	statement	NOUN
gp-344	132	19	will	will	AUX
gp-344	132	20	also	also	ADV
gp-344	132	21	be	be	AUX
gp-344	132	22	poor	poor	ADJ
gp-344	132	23	.	.	PUNCT
gp-344	133	1	the	the	DET
gp-344	133	2	results	result	NOUN
gp-344	133	3	of	of	ADP
gp-344	133	4	this	this	DET
gp-344	133	5	research	research	NOUN
gp-344	133	6	are	be	AUX
gp-344	133	7	in	in	ADP
gp-344	133	8	line	line	NOUN
gp-344	133	9	with	with	ADP
gp-344	133	10	research	research	NOUN
gp-344	133	11	conducted	conduct	VERB
gp-344	133	12	by	by	ADP
gp-344	133	13	lestari	lestari	PROPN
gp-344	133	14	&	&	CCONJ
gp-344	133	15	dewi	dewi	PROPN
gp-344	133	16	(	(	PUNCT
gp-344	133	17	2020	2020	NUM
gp-344	133	18	)	)	PUNCT
gp-344	133	19	which	which	PRON
gp-344	133	20	explains	explain	VERB
gp-344	133	21	how	how	SCONJ
gp-344	133	22	the	the	DET
gp-344	133	23	quality	quality	NOUN
gp-344	133	24	of	of	ADP
gp-344	133	25	financial	financial	ADJ
gp-344	133	26	statements	statement	NOUN
gp-344	133	27	is	be	AUX
gp-344	133	28	influenced	influence	VERB
gp-344	133	29	by	by	ADP
gp-344	133	30	the	the	DET
gp-344	133	31	use	use	NOUN
gp-344	133	32	of	of	ADP
gp-344	133	33	accounting	accounting	NOUN
gp-344	133	34	information	information	NOUN
gp-344	133	35	systems	system	NOUN
gp-344	133	36	.	.	PUNCT
gp-344	134	1	conclusion	conclusion	NOUN
gp-344	134	2	this	this	DET
gp-344	134	3	research	research	NOUN
gp-344	134	4	successfully	successfully	ADV
gp-344	134	5	examined	examine	VERB
gp-344	134	6	the	the	DET
gp-344	134	7	relationships	relationship	NOUN
gp-344	134	8	between	between	ADP
gp-344	134	9	leadership	leadership	NOUN
gp-344	134	10	style	style	NOUN
gp-344	134	11	,	,	PUNCT
gp-344	134	12	human	human	ADJ
gp-344	134	13	resource	resource	NOUN
gp-344	134	14	competence	competence	NOUN
gp-344	134	15	,	,	PUNCT
gp-344	134	16	internal	internal	ADJ
gp-344	134	17	control	control	NOUN
gp-344	134	18	,	,	PUNCT
gp-344	134	19	accounting	account	VERB
gp-344	134	20	information	information	NOUN
gp-344	134	21	system	system	NOUN
gp-344	134	22	quality	quality	NOUN
gp-344	134	23	,	,	PUNCT
gp-344	134	24	and	and	CCONJ
gp-344	134	25	financial	financial	ADJ
gp-344	134	26	statement	statement	NOUN
gp-344	134	27	quality	quality	NOUN
gp-344	134	28	within	within	ADP
gp-344	134	29	the	the	DET
gp-344	134	30	ministry	ministry	PROPN
gp-344	134	31	of	of	ADP
gp-344	134	32	environment	environment	NOUN
gp-344	134	33	and	and	CCONJ
gp-344	134	34	forestry	forestry	NOUN
gp-344	134	35	context	context	NOUN
gp-344	134	36	,	,	PUNCT
gp-344	134	37	revealing	reveal	VERB
gp-344	134	38	several	several	ADJ
gp-344	134	39	key	key	ADJ
gp-344	134	40	findings	finding	NOUN
gp-344	134	41	that	that	PRON
gp-344	134	42	contribute	contribute	VERB
gp-344	134	43	both	both	PRON
gp-344	134	44	theoretically	theoretically	ADV
gp-344	134	45	and	and	CCONJ
gp-344	134	46	practically	practically	ADV
gp-344	134	47	to	to	ADP
gp-344	134	48	public	public	ADJ
gp-344	134	49	sector	sector	NOUN
gp-344	134	50	financial	financial	ADJ
gp-344	134	51	management	management	NOUN
gp-344	134	52	literature	literature	NOUN
gp-344	134	53	.	.	PUNCT
gp-344	135	1	leadership	leadership	NOUN
gp-344	135	2	style	style	NOUN
gp-344	135	3	has	have	VERB
gp-344	135	4	no	no	DET
gp-344	135	5	effect	effect	NOUN
gp-344	135	6	on	on	ADP
gp-344	135	7	the	the	DET
gp-344	135	8	quality	quality	NOUN
gp-344	135	9	of	of	ADP
gp-344	135	10	the	the	DET
gp-344	135	11	accounting	accounting	NOUN
gp-344	135	12	information	information	NOUN
gp-344	135	13	system	system	NOUN
gp-344	135	14	and	and	CCONJ
gp-344	135	15	the	the	DET
gp-344	135	16	quality	quality	NOUN
gp-344	135	17	of	of	ADP
gp-344	135	18	financial	financial	ADJ
gp-344	135	19	statements	statement	NOUN
gp-344	135	20	produced	produce	VERB
gp-344	135	21	by	by	ADP
gp-344	135	22	the	the	DET
gp-344	135	23	central	central	ADJ
gp-344	135	24	work	work	NOUN
gp-344	135	25	unit	unit	NOUN
gp-344	135	26	and	and	CCONJ
gp-344	135	27	the	the	DET
gp-344	135	28	technical	technical	ADJ
gp-344	135	29	implementer	implementer	NOUN
gp-344	135	30	of	of	ADP
gp-344	135	31	the	the	DET
gp-344	135	32	directorate	directorate	ADJ
gp-344	135	33	general	general	NOUN
gp-344	135	34	of	of	ADP
gp-344	135	35	ksdae	ksdae	NOUN
gp-344	135	36	.	.	PUNCT
gp-344	136	1	this	this	PRON
gp-344	136	2	can	can	AUX
gp-344	136	3	be	be	AUX
gp-344	136	4	interpreted	interpret	VERB
gp-344	136	5	to	to	PART
gp-344	136	6	mean	mean	VERB
gp-344	136	7	that	that	SCONJ
gp-344	136	8	the	the	DET
gp-344	136	9	application	application	NOUN
gp-344	136	10	of	of	ADP
gp-344	136	11	leadership	leadership	NOUN
gp-344	136	12	style	style	NOUN
gp-344	136	13	depends	depend	VERB
gp-344	136	14	on	on	ADP
gp-344	136	15	the	the	DET
gp-344	136	16	nature	nature	NOUN
gp-344	136	17	and	and	CCONJ
gp-344	136	18	situation	situation	NOUN
gp-344	136	19	of	of	ADP
gp-344	136	20	each	each	DET
gp-344	136	21	work	work	NOUN
gp-344	136	22	unit	unit	NOUN
gp-344	136	23	.	.	PUNCT
gp-344	137	1	human	human	ADJ
gp-344	137	2	resource	resource	NOUN
gp-344	137	3	competence	competence	NOUN
gp-344	137	4	has	have	VERB
gp-344	137	5	a	a	DET
gp-344	137	6	significant	significant	ADJ
gp-344	137	7	positive	positive	ADJ
gp-344	137	8	effect	effect	NOUN
gp-344	137	9	on	on	ADP
gp-344	137	10	both	both	CCONJ
gp-344	137	11	the	the	DET
gp-344	137	12	quality	quality	NOUN
gp-344	137	13	of	of	ADP
gp-344	137	14	the	the	DET
gp-344	137	15	accounting	accounting	NOUN
gp-344	137	16	information	information	NOUN
gp-344	137	17	system	system	NOUN
gp-344	137	18	and	and	CCONJ
gp-344	137	19	the	the	DET
gp-344	137	20	quality	quality	NOUN
gp-344	137	21	of	of	ADP
gp-344	137	22	financial	financial	ADJ
gp-344	137	23	statements	statement	NOUN
gp-344	137	24	.	.	PUNCT
gp-344	138	1	this	this	PRON
gp-344	138	2	means	mean	VERB
gp-344	138	3	that	that	SCONJ
gp-344	138	4	employee	employee	NOUN
gp-344	138	5	competence	competence	NOUN
gp-344	138	6	according	accord	VERB
gp-344	138	7	to	to	ADP
gp-344	138	8	the	the	DET
gp-344	138	9	indicators	indicator	NOUN
gp-344	138	10	in	in	ADP
gp-344	138	11	this	this	DET
gp-344	138	12	research	research	NOUN
gp-344	138	13	significantly	significantly	ADV
gp-344	138	14	influences	influence	VERB
gp-344	138	15	both	both	CCONJ
gp-344	138	16	the	the	DET
gp-344	138	17	quality	quality	NOUN
gp-344	138	18	of	of	ADP
gp-344	138	19	the	the	DET
gp-344	138	20	accounting	accounting	NOUN
gp-344	138	21	information	information	NOUN
gp-344	138	22	system	system	NOUN
gp-344	138	23	used	use	VERB
gp-344	138	24	and	and	CCONJ
gp-344	138	25	the	the	DET
gp-344	138	26	ability	ability	NOUN
gp-344	138	27	to	to	PART
gp-344	138	28	produce	produce	VERB
gp-344	138	29	quality	quality	NOUN
gp-344	138	30	financial	financial	ADJ
gp-344	138	31	reports	report	NOUN
gp-344	138	32	.	.	PUNCT
gp-344	139	1	internal	internal	ADJ
gp-344	139	2	control	control	NOUN
gp-344	139	3	has	have	VERB
gp-344	139	4	a	a	DET
gp-344	139	5	significant	significant	ADJ
gp-344	139	6	positive	positive	ADJ
gp-344	139	7	effect	effect	NOUN
gp-344	139	8	on	on	ADP
gp-344	139	9	the	the	DET
gp-344	139	10	quality	quality	NOUN
gp-344	139	11	of	of	ADP
gp-344	139	12	the	the	DET
gp-344	139	13	accounting	accounting	NOUN
gp-344	139	14	information	information	NOUN
gp-344	139	15	system	system	NOUN
gp-344	139	16	but	but	CCONJ
gp-344	139	17	no	no	DET
gp-344	139	18	effect	effect	NOUN
gp-344	139	19	on	on	ADP
gp-344	139	20	the	the	DET
gp-344	139	21	quality	quality	NOUN
gp-344	139	22	of	of	ADP
gp-344	139	23	financial	financial	ADJ
gp-344	139	24	statements	statement	NOUN
gp-344	139	25	.	.	PUNCT
gp-344	140	1	this	this	PRON
gp-344	140	2	can	can	AUX
gp-344	140	3	be	be	AUX
gp-344	140	4	interpreted	interpret	VERB
gp-344	140	5	to	to	PART
gp-344	140	6	mean	mean	VERB
gp-344	140	7	that	that	SCONJ
gp-344	140	8	the	the	DET
gp-344	140	9	internal	internal	ADJ
gp-344	140	10	control	control	NOUN
gp-344	140	11	system	system	NOUN
gp-344	140	12	,	,	PUNCT
gp-344	140	13	especially	especially	ADV
gp-344	140	14	those	those	PRON
gp-344	140	15	related	relate	VERB
gp-344	140	16	to	to	ADP
gp-344	140	17	financial	financial	ADJ
gp-344	140	18	reporting	reporting	NOUN
gp-344	140	19	,	,	PUNCT
gp-344	140	20	has	have	AUX
gp-344	140	21	not	not	PART
gp-344	140	22	been	be	AUX
gp-344	140	23	implemented	implement	VERB
gp-344	140	24	effectively	effectively	ADV
gp-344	140	25	in	in	ADP
gp-344	140	26	all	all	DET
gp-344	140	27	work	work	NOUN
gp-344	140	28	units	unit	NOUN
gp-344	140	29	,	,	PUNCT
gp-344	140	30	although	although	SCONJ
gp-344	140	31	it	it	PRON
gp-344	140	32	does	do	AUX
gp-344	140	33	contribute	contribute	VERB
gp-344	140	34	to	to	ADP
gp-344	140	35	improving	improve	VERB
gp-344	140	36	accounting	accounting	NOUN
gp-344	140	37	information	information	NOUN
gp-344	140	38	system	system	NOUN
gp-344	140	39	quality	quality	NOUN
gp-344	140	40	.	.	PUNCT
gp-344	141	1	the	the	DET
gp-344	141	2	quality	quality	NOUN
gp-344	141	3	of	of	ADP
gp-344	141	4	the	the	DET
gp-344	141	5	accounting	accounting	NOUN
gp-344	141	6	information	information	NOUN
gp-344	141	7	system	system	NOUN
gp-344	141	8	has	have	VERB
gp-344	141	9	a	a	DET
gp-344	141	10	significant	significant	ADJ
gp-344	141	11	positive	positive	ADJ
gp-344	141	12	effect	effect	NOUN
gp-344	141	13	on	on	ADP
gp-344	141	14	the	the	DET
gp-344	141	15	quality	quality	NOUN
gp-344	141	16	of	of	ADP
gp-344	141	17	financial	financial	ADJ
gp-344	141	18	statements	statement	NOUN
gp-344	141	19	.	.	PUNCT
gp-344	142	1	this	this	PRON
gp-344	142	2	means	mean	VERB
gp-344	142	3	that	that	SCONJ
gp-344	142	4	when	when	SCONJ
gp-344	142	5	the	the	DET
gp-344	142	6	work	work	NOUN
gp-344	142	7	unit	unit	NOUN
gp-344	142	8	of	of	ADP
gp-344	142	9	the	the	DET
gp-344	142	10	directorate	directorate	ADJ
gp-344	142	11	general	general	NOUN
gp-344	142	12	of	of	ADP
gp-344	142	13	ksdae	ksdae	NOUN
gp-344	142	14	in	in	ADP
gp-344	142	15	each	each	DET
gp-344	142	16	region	region	NOUN
gp-344	142	17	has	have	VERB
gp-344	142	18	high	high	ADJ
gp-344	142	19	-	-	PUNCT
gp-344	142	20	quality	quality	NOUN
gp-344	142	21	accounting	accounting	NOUN
gp-344	142	22	information	information	NOUN
gp-344	142	23	systems	system	NOUN
gp-344	142	24	,	,	PUNCT
gp-344	142	25	the	the	DET
gp-344	142	26	quality	quality	NOUN
gp-344	142	27	of	of	ADP
gp-344	142	28	the	the	DET
gp-344	142	29	reports	report	NOUN
gp-344	142	30	published	publish	VERB
gp-344	142	31	by	by	ADP
gp-344	142	32	the	the	DET
gp-344	142	33	office	office	NOUN
gp-344	142	34	of	of	ADP
gp-344	142	35	the	the	DET
gp-344	142	36	technical	technical	ADJ
gp-344	142	37	implementation	implementation	NOUN
gp-344	142	38	unit	unit	NOUN
gp-344	142	39	of	of	ADP
gp-344	142	40	the	the	DET
gp-344	142	41	directorate	directorate	ADJ
gp-344	142	42	general	general	NOUN
gp-344	142	43	of	of	ADP
gp-344	142	44	ksdae	ksdae	NOUN
gp-344	142	45	in	in	ADP
gp-344	142	46	each	each	DET
gp-344	142	47	region	region	NOUN
gp-344	142	48	will	will	AUX
gp-344	142	49	also	also	ADV
gp-344	142	50	be	be	AUX
gp-344	142	51	good	good	ADJ
gp-344	142	52	.	.	PUNCT
gp-344	143	1	these	these	DET
gp-344	143	2	findings	finding	NOUN
gp-344	143	3	contribute	contribute	VERB
gp-344	143	4	to	to	ADP
gp-344	143	5	the	the	DET
gp-344	143	6	literature	literature	NOUN
gp-344	143	7	by	by	ADP
gp-344	143	8	demonstrating	demonstrate	VERB
gp-344	143	9	that	that	SCONJ
gp-344	143	10	in	in	ADP
gp-344	143	11	indonesian	indonesian	ADJ
gp-344	143	12	public	public	ADJ
gp-344	143	13	sector	sector	NOUN
gp-344	143	14	contexts	contexts	NOUN
gp-344	143	15	,	,	PUNCT
gp-344	143	16	human	human	ADJ
gp-344	143	17	resource	resource	NOUN
gp-344	143	18	competence	competence	NOUN
gp-344	143	19	and	and	CCONJ
gp-344	143	20	accounting	accounting	NOUN
gp-344	143	21	information	information	NOUN
gp-344	143	22	system	system	NOUN
gp-344	143	23	quality	quality	NOUN
gp-344	143	24	are	be	AUX
gp-344	143	25	critical	critical	ADJ
gp-344	143	26	determinants	determinant	NOUN
gp-344	143	27	of	of	ADP
gp-344	143	28	financial	financial	ADJ
gp-344	143	29	reporting	reporting	NOUN
gp-344	143	30	quality	quality	NOUN
gp-344	143	31	,	,	PUNCT
gp-344	143	32	while	while	SCONJ
gp-344	143	33	traditional	traditional	ADJ
gp-344	143	34	leadership	leadership	NOUN
gp-344	143	35	approaches	approach	NOUN
gp-344	143	36	may	may	AUX
gp-344	143	37	require	require	VERB
gp-344	143	38	re	re	NOUN
gp-344	143	39	-	-	NOUN
gp-344	143	40	examination	examination	NOUN
gp-344	143	41	.	.	PUNCT
gp-344	144	1	future	future	ADJ
gp-344	144	2	research	research	NOUN
gp-344	144	3	should	should	AUX
gp-344	144	4	explore	explore	VERB
gp-344	144	5	the	the	DET
gp-344	144	6	mediating	mediate	VERB
gp-344	144	7	mechanisms	mechanism	NOUN
gp-344	144	8	between	between	ADP
gp-344	144	9	internal	internal	ADJ
gp-344	144	10	control	control	NOUN
gp-344	144	11	and	and	CCONJ
gp-344	144	12	financial	financial	ADJ
gp-344	144	13	statement	statement	NOUN
gp-344	144	14	quality	quality	NOUN
gp-344	144	15	,	,	PUNCT
gp-344	144	16	the	the	DET
gp-344	144	17	influence	influence	NOUN
gp-344	144	18	of	of	ADP
gp-344	144	19	leadership	leadership	NOUN
gp-344	144	20	style	style	NOUN
gp-344	144	21	,	,	PUNCT
gp-344	144	22	human	human	ADJ
gp-344	144	23	resource	resource	NOUN
gp-344	144	24	competence	competence	NOUN
gp-344	144	25	,	,	PUNCT
gp-344	144	26	and	and	CCONJ
gp-344	144	27	internal	internal	ADJ
gp-344	144	28	control	control	NOUN
gp-344	144	29	on	on	ADP
gp-344	144	30	the	the	DET
gp-344	144	31	quality	quality	NOUN
gp-344	144	32	of	of	ADP
gp-344	144	33	accounting	accounting	NOUN
gp-344	144	34	information	information	NOUN
gp-344	144	35	systems	system	NOUN
gp-344	144	36	and	and	CCONJ
gp-344	144	37	financial	financial	ADJ
gp-344	144	38	reports	report	NOUN
gp-344	144	39	1604	1604	NUM
gp-344	144	40	investigate	investigate	VERB
gp-344	144	41	the	the	DET
gp-344	144	42	role	role	NOUN
gp-344	144	43	of	of	ADP
gp-344	144	44	technology	technology	NOUN
gp-344	144	45	adoption	adoption	NOUN
gp-344	144	46	in	in	ADP
gp-344	144	47	enhancing	enhance	VERB
gp-344	144	48	these	these	DET
gp-344	144	49	relationships	relationship	NOUN
gp-344	144	50	,	,	PUNCT
gp-344	144	51	and	and	CCONJ
gp-344	144	52	examine	examine	VERB
gp-344	144	53	cross	cross	ADJ
gp-344	144	54	-	-	ADJ
gp-344	144	55	sector	sector	ADJ
gp-344	144	56	comparisons	comparison	NOUN
gp-344	144	57	to	to	PART
gp-344	144	58	validate	validate	VERB
gp-344	144	59	these	these	DET
gp-344	144	60	findings	finding	NOUN
gp-344	144	61	in	in	ADP
gp-344	144	62	different	different	ADJ
gp-344	144	63	governmental	governmental	ADJ
gp-344	144	64	contexts	contexts	NOUN
gp-344	144	65	.	.	PUNCT
gp-344	145	1	references	reference	NOUN
gp-344	145	2	al	al	PROPN
gp-344	145	3	-	-	PUNCT
gp-344	145	4	dmour	dmour	PROPN
gp-344	145	5	,	,	PUNCT
gp-344	145	6	a.	a.	PROPN
gp-344	145	7	h.	h.	PROPN
gp-344	145	8	(	(	PUNCT
gp-344	145	9	2018	2018	NUM
gp-344	145	10	)	)	PUNCT
gp-344	145	11	.	.	PUNCT
gp-344	146	1	the	the	DET
gp-344	146	2	impact	impact	NOUN
gp-344	146	3	of	of	ADP
gp-344	146	4	the	the	DET
gp-344	146	5	quality	quality	NOUN
gp-344	146	6	of	of	ADP
gp-344	146	7	financial	financial	ADJ
gp-344	146	8	reporting	reporting	NOUN
gp-344	146	9	on	on	ADP
gp-344	146	10	non	non	ADJ
gp-344	146	11	-	-	ADJ
gp-344	146	12	financial	financial	ADJ
gp-344	146	13	business	business	NOUN
gp-344	146	14	performance	performance	NOUN
gp-344	146	15	and	and	CCONJ
gp-344	146	16	the	the	DET
gp-344	146	17	role	role	NOUN
gp-344	146	18	of	of	ADP
gp-344	146	19	organizations	organization	NOUN
gp-344	146	20	demographic	demographic	ADJ
gp-344	146	21	attributes	attribute	NOUN
gp-344	146	22	(	(	PUNCT
gp-344	146	23	type	type	NOUN
gp-344	146	24	,	,	PUNCT
gp-344	146	25	size	size	NOUN
gp-344	146	26	and	and	CCONJ
gp-344	146	27	experience	experience	NOUN
gp-344	146	28	)	)	PUNCT
gp-344	146	29	.	.	PUNCT
gp-344	147	1	academy	academy	PROPN
gp-344	147	2	of	of	ADP
gp-344	147	3	accounting	accounting	PROPN
gp-344	147	4	and	and	CCONJ
gp-344	147	5	financial	financial	ADJ
gp-344	147	6	studies	study	NOUN
gp-344	147	7	journal	journal	NOUN
gp-344	147	8	,	,	PUNCT
gp-344	147	9	22(1	22(1	NUM
gp-344	147	10	)	)	PUNCT
gp-344	147	11	,	,	PUNCT
gp-344	147	12	1	1	NUM
gp-344	147	13	-	-	SYM
gp-344	147	14	18	18	NUM
gp-344	147	15	.	.	PUNCT
gp-344	147	16	anggraini	anggraini	PROPN
gp-344	147	17	,	,	PUNCT
gp-344	147	18	a.	a.	NOUN
gp-344	147	19	,	,	PUNCT
gp-344	147	20	kalangi	kalangi	PROPN
gp-344	147	21	,	,	PUNCT
gp-344	147	22	l.	l.	PROPN
gp-344	147	23	,	,	PUNCT
gp-344	147	24	&	&	CCONJ
gp-344	147	25	warongan	warongan	PROPN
gp-344	147	26	,	,	PUNCT
gp-344	147	27	j.	j.	PROPN
gp-344	147	28	d.	d.	PROPN
gp-344	147	29	l.	l.	PROPN
gp-344	147	30	(	(	PUNCT
gp-344	147	31	2024	2024	NUM
gp-344	147	32	)	)	PUNCT
gp-344	147	33	.	.	PUNCT
gp-344	148	1	the	the	DET
gp-344	148	2	influence	influence	NOUN
gp-344	148	3	of	of	ADP
gp-344	148	4	accounting	accounting	NOUN
gp-344	148	5	information	information	NOUN
gp-344	148	6	systems	system	NOUN
gp-344	148	7	,	,	PUNCT
gp-344	148	8	internal	internal	ADJ
gp-344	148	9	control	control	NOUN
gp-344	148	10	systems	system	NOUN
gp-344	148	11	and	and	CCONJ
gp-344	148	12	human	human	ADJ
gp-344	148	13	resource	resource	NOUN
gp-344	148	14	competencies	competency	NOUN
gp-344	148	15	on	on	ADP
gp-344	148	16	the	the	DET
gp-344	148	17	quality	quality	NOUN
gp-344	148	18	of	of	ADP
gp-344	148	19	financial	financial	ADJ
gp-344	148	20	reports	report	NOUN
gp-344	148	21	with	with	ADP
gp-344	148	22	regional	regional	ADJ
gp-344	148	23	government	government	NOUN
gp-344	148	24	leadership	leadership	NOUN
gp-344	148	25	style	style	NOUN
gp-344	148	26	as	as	ADP
gp-344	148	27	a	a	DET
gp-344	148	28	moderation	moderation	NOUN
gp-344	148	29	variable	variable	NOUN
gp-344	148	30	(	(	PUNCT
gp-344	148	31	case	case	NOUN
gp-344	148	32	research	research	NOUN
gp-344	148	33	of	of	ADP
gp-344	148	34	regency	regency	PROPN
gp-344	148	35	/	/	SYM
gp-344	148	36	city	city	PROPN
gp-344	148	37	regional	regional	ADJ
gp-344	148	38	government	government	NOUN
gp-344	148	39	in	in	ADP
gp-344	148	40	north	north	PROPN
gp-344	148	41	sulawesi	sulawesi	PROPN
gp-344	148	42	province	province	PROPN
gp-344	148	43	)	)	PUNCT
gp-344	148	44	.	.	PUNCT
gp-344	149	1	the	the	DET
gp-344	149	2	contrarian	contrarian	NOUN
gp-344	149	3	:	:	PUNCT
gp-344	149	4	finance	finance	NOUN
gp-344	149	5	,	,	PUNCT
gp-344	149	6	accounting	accounting	NOUN
gp-344	149	7	,	,	PUNCT
gp-344	149	8	and	and	CCONJ
gp-344	149	9	business	business	NOUN
gp-344	149	10	research	research	NOUN
gp-344	149	11	,	,	PUNCT
gp-344	149	12	3(2	3(2	NUM
gp-344	149	13	)	)	PUNCT
gp-344	149	14	,	,	PUNCT
gp-344	149	15	136	136	NUM
gp-344	149	16	-	-	SYM
gp-344	149	17	153	153	NUM
gp-344	149	18	.	.	PUNCT
gp-344	150	1	https://doi.org/10.58784/cfabr.163	https://doi.org/10.58784/cfabr.163	X
gp-344	150	2	endraria	endraria	NOUN
gp-344	150	3	.	.	PUNCT
gp-344	151	1	(	(	PUNCT
gp-344	151	2	2019	2019	NUM
gp-344	151	3	)	)	PUNCT
gp-344	151	4	.	.	PUNCT
gp-344	152	1	effect	effect	NOUN
gp-344	152	2	of	of	ADP
gp-344	152	3	leadership	leadership	NOUN
gp-344	152	4	and	and	CCONJ
gp-344	152	5	discipline	discipline	NOUN
gp-344	152	6	on	on	ADP
gp-344	152	7	implementation	implementation	NOUN
gp-344	152	8	accounting	accounting	NOUN
gp-344	152	9	information	information	NOUN
gp-344	152	10	system	system	NOUN
gp-344	152	11	.	.	PUNCT
gp-344	153	1	canadian	canadian	ADJ
gp-344	153	2	social	social	ADJ
gp-344	153	3	science	science	NOUN
gp-344	153	4	,	,	PUNCT
gp-344	153	5	15(4	15(4	NUM
gp-344	153	6	)	)	PUNCT
gp-344	153	7	,	,	PUNCT
gp-344	153	8	38	38	NUM
gp-344	153	9	-	-	SYM
gp-344	153	10	47	47	NUM
gp-344	153	11	.	.	PUNCT
gp-344	154	1	https://doi.org/10.3968/10994	https://doi.org/10.3968/10994	NUM
gp-344	154	2	fardinal	fardinal	NOUN
gp-344	154	3	.	.	PUNCT
gp-344	155	1	(	(	PUNCT
gp-344	155	2	2018	2018	NUM
gp-344	155	3	)	)	PUNCT
gp-344	155	4	.	.	PUNCT
gp-344	156	1	a	a	DET
gp-344	156	2	path	path	NOUN
gp-344	156	3	-	-	PUNCT
gp-344	156	4	goal	goal	NOUN
gp-344	156	5	model	model	NOUN
gp-344	156	6	of	of	ADP
gp-344	156	7	leadership	leadership	NOUN
gp-344	156	8	style	style	NOUN
gp-344	156	9	:	:	PUNCT
gp-344	156	10	a	a	DET
gp-344	156	11	new	new	ADJ
gp-344	156	12	perspective	perspective	NOUN
gp-344	156	13	in	in	ADP
gp-344	156	14	modeling	modeling	NOUN
gp-344	156	15	of	of	ADP
gp-344	156	16	aiss	aiss	ADJ
gp-344	156	17	quality	quality	NOUN
gp-344	156	18	.	.	PUNCT
gp-344	157	1	european	european	PROPN
gp-344	157	2	journal	journal	PROPN
gp-344	157	3	of	of	ADP
gp-344	157	4	business	business	NOUN
gp-344	157	5	and	and	CCONJ
gp-344	157	6	management	management	NOUN
gp-344	157	7	,	,	PUNCT
gp-344	157	8	10(15	10(15	NUM
gp-344	157	9	)	)	PUNCT
gp-344	157	10	,	,	PUNCT
gp-344	157	11	97	97	NUM
gp-344	157	12	-	-	SYM
gp-344	157	13	108	108	NUM
gp-344	157	14	.	.	PUNCT
gp-344	158	1	ghozali	ghozali	PROPN
gp-344	158	2	,	,	PUNCT
gp-344	158	3	i.	i.	PROPN
gp-344	158	4	,	,	PUNCT
gp-344	158	5	&	&	CCONJ
gp-344	158	6	latan	latan	PROPN
gp-344	158	7	,	,	PUNCT
gp-344	158	8	h.	h.	PROPN
gp-344	158	9	(	(	PUNCT
gp-344	158	10	2015	2015	NUM
gp-344	158	11	)	)	PUNCT
gp-344	158	12	.	.	PUNCT
gp-344	159	1	partial	partial	ADJ
gp-344	159	2	least	least	ADJ
gp-344	159	3	squares	square	NOUN
gp-344	159	4	konsep	konsep	PROPN
gp-344	159	5	,	,	PUNCT
gp-344	159	6	teknik	teknik	NOUN
gp-344	159	7	dan	dan	PROPN
gp-344	159	8	aplikasi	aplikasi	PROPN
gp-344	159	9	menggunakan	menggunakan	PROPN
gp-344	159	10	program	program	PROPN
gp-344	159	11	smartpls	smartpls	PROPN
gp-344	159	12	3.0	3.0	NUM
gp-344	159	13	untuk	untuk	NOUN
gp-344	159	14	penelitian	penelitian	PROPN
gp-344	159	15	empiris	empiris	PROPN
gp-344	159	16	.	.	PUNCT
gp-344	160	1	badan	badan	PROPN
gp-344	160	2	penerbit	penerbit	PROPN
gp-344	160	3	undip	undip	PROPN
gp-344	160	4	.	.	PUNCT
gp-344	161	1	gultom	gultom	PROPN
gp-344	161	2	,	,	PUNCT
gp-344	161	3	s.	s.	PROPN
gp-344	161	4	,	,	PUNCT
gp-344	161	5	muda	muda	PROPN
gp-344	161	6	,	,	PUNCT
gp-344	161	7	i.	i.	PROPN
gp-344	161	8	,	,	PUNCT
gp-344	161	9	&	&	CCONJ
gp-344	161	10	erwin	erwin	PROPN
gp-344	161	11	,	,	PUNCT
gp-344	161	12	k.	k.	PROPN
gp-344	161	13	(	(	PUNCT
gp-344	161	14	2019	2019	NUM
gp-344	161	15	)	)	PUNCT
gp-344	161	16	.	.	PUNCT
gp-344	162	1	analysis	analysis	NOUN
gp-344	162	2	of	of	ADP
gp-344	162	3	the	the	DET
gp-344	162	4	effect	effect	NOUN
gp-344	162	5	of	of	ADP
gp-344	162	6	leadership	leadership	NOUN
gp-344	162	7	commitment	commitment	NOUN
gp-344	162	8	on	on	ADP
gp-344	162	9	the	the	DET
gp-344	162	10	relationship	relationship	NOUN
gp-344	162	11	between	between	ADP
gp-344	162	12	factors	factor	NOUN
gp-344	162	13	affecting	affect	VERB
gp-344	162	14	the	the	DET
gp-344	162	15	quality	quality	NOUN
gp-344	162	16	of	of	ADP
gp-344	162	17	financial	financial	ADJ
gp-344	162	18	statements	statement	NOUN
gp-344	162	19	in	in	ADP
gp-344	162	20	the	the	DET
gp-344	162	21	directorate	directorate	NOUN
gp-344	162	22	of	of	ADP
gp-344	162	23	higher	high	ADJ
gp-344	162	24	education	education	NOUN
gp-344	162	25	in	in	ADP
gp-344	162	26	the	the	DET
gp-344	162	27	ministry	ministry	PROPN
gp-344	162	28	of	of	ADP
gp-344	162	29	research	research	NOUN
gp-344	162	30	,	,	PUNCT
gp-344	162	31	technology	technology	NOUN
gp-344	162	32	and	and	CCONJ
gp-344	162	33	higher	high	ADJ
gp-344	162	34	education	education	NOUN
gp-344	162	35	.	.	PUNCT
gp-344	163	1	international	international	ADJ
gp-344	163	2	journal	journal	NOUN
gp-344	163	3	of	of	ADP
gp-344	163	4	public	public	ADJ
gp-344	163	5	budgeting	budgeting	NOUN
gp-344	163	6	,	,	PUNCT
gp-344	163	7	accounting	accounting	NOUN
gp-344	163	8	and	and	CCONJ
gp-344	163	9	finance	finance	NOUN
gp-344	163	10	,	,	PUNCT
gp-344	163	11	2(4	2(4	NUM
gp-344	163	12	)	)	PUNCT
gp-344	163	13	,	,	PUNCT
gp-344	163	14	115	115	NUM
gp-344	163	15	.	.	PUNCT
gp-344	164	1	indriantoro	indriantoro	PROPN
gp-344	164	2	,	,	PUNCT
gp-344	164	3	n.	n.	NOUN
gp-344	164	4	,	,	PUNCT
gp-344	164	5	&	&	CCONJ
gp-344	164	6	supomo	supomo	PROPN
gp-344	164	7	,	,	PUNCT
gp-344	164	8	b.	b.	PROPN
gp-344	164	9	(	(	PUNCT
gp-344	164	10	2018	2018	NUM
gp-344	164	11	)	)	PUNCT
gp-344	164	12	.	.	PUNCT
gp-344	165	1	metodologi	metodologi	PROPN
gp-344	165	2	penelitian	penelitian	PROPN
gp-344	165	3	bisnis	bisnis	PROPN
gp-344	165	4	untuk	untuk	PROPN
gp-344	165	5	akuntansi	akuntansi	PROPN
gp-344	165	6	dan	dan	PROPN
gp-344	165	7	manajemen	manajemen	PROPN
gp-344	165	8	.	.	PUNCT
gp-344	166	1	bpfe	bpfe	ADJ
gp-344	166	2	-	-	PUNCT
gp-344	166	3	penerbit	penerbit	NOUN
gp-344	166	4	andi	andi	PROPN
gp-344	166	5	.	.	PUNCT
gp-344	166	6	kasim	kasim	PROPN
gp-344	166	7	,	,	PUNCT
gp-344	166	8	e.	e.	PROPN
gp-344	166	9	y.	y.	PROPN
gp-344	166	10	(	(	PUNCT
gp-344	166	11	2015	2015	NUM
gp-344	166	12	)	)	PUNCT
gp-344	166	13	.	.	PUNCT
gp-344	167	1	effect	effect	NOUN
gp-344	167	2	of	of	ADP
gp-344	167	3	government	government	NOUN
gp-344	167	4	accountants	accountant	NOUN
gp-344	167	5	competency	competency	NOUN
gp-344	167	6	and	and	CCONJ
gp-344	167	7	implementation	implementation	NOUN
gp-344	167	8	of	of	ADP
gp-344	167	9	internal	internal	ADJ
gp-344	167	10	control	control	NOUN
gp-344	167	11	to	to	ADP
gp-344	167	12	the	the	DET
gp-344	167	13	quality	quality	NOUN
gp-344	167	14	of	of	ADP
gp-344	167	15	government	government	NOUN
gp-344	167	16	financial	financial	ADJ
gp-344	167	17	reporting	reporting	NOUN
gp-344	167	18	.	.	PUNCT
gp-344	168	1	international	international	ADJ
gp-344	168	2	journal	journal	PROPN
gp-344	168	3	of	of	ADP
gp-344	168	4	business	business	NOUN
gp-344	168	5	,	,	PUNCT
gp-344	168	6	economics	economic	NOUN
gp-344	168	7	and	and	CCONJ
gp-344	168	8	law	law	NOUN
gp-344	168	9	,	,	PUNCT
gp-344	168	10	8(1	8(1	NOUN
gp-344	168	11	)	)	PUNCT
gp-344	168	12	,	,	PUNCT
gp-344	168	13	96	96	NUM
gp-344	168	14	-	-	SYM
gp-344	168	15	105	105	NUM
gp-344	168	16	.	.	PUNCT
gp-344	169	1	kusuma	kusuma	PROPN
gp-344	169	2	,	,	PUNCT
gp-344	169	3	k.	k.	PROPN
gp-344	169	4	n.	n.	PROPN
gp-344	169	5	(	(	PUNCT
gp-344	169	6	2021	2021	NUM
gp-344	169	7	)	)	PUNCT
gp-344	169	8	.	.	PUNCT
gp-344	170	1	the	the	DET
gp-344	170	2	effect	effect	NOUN
gp-344	170	3	of	of	ADP
gp-344	170	4	hr	hr	NOUN
gp-344	170	5	competence	competence	NOUN
gp-344	170	6	,	,	PUNCT
gp-344	170	7	systems	system	NOUN
gp-344	170	8	on	on	ADP
gp-344	170	9	the	the	DET
gp-344	170	10	case	case	NOUN
gp-344	170	11	of	of	ADP
gp-344	170	12	jala	jala	PROPN
gp-344	170	13	ammari	ammari	PROPN
gp-344	170	14	hospital	hospital	PROPN
gp-344	170	15	.	.	PUNCT
gp-344	171	1	hjbs	hjbs	PROPN
gp-344	171	2	,	,	PUNCT
gp-344	171	3	3(4	3(4	NUM
gp-344	171	4	)	)	PUNCT
gp-344	171	5	,	,	PUNCT
gp-344	171	6	1	1	NUM
gp-344	171	7	-	-	SYM
gp-344	171	8	12	12	NUM
gp-344	171	9	.	.	PUNCT
gp-344	172	1	https://doi.org/10.26487/hjbs.v3i4	https://doi.org/10.26487/hjbs.v3i4	NUM
gp-344	172	2	lari	lari	PROPN
gp-344	172	3	dashtbayaz	dashtbayaz	PROPN
gp-344	172	4	,	,	PUNCT
gp-344	172	5	m.	m.	NOUN
gp-344	172	6	,	,	PUNCT
gp-344	172	7	salehi	salehi	NOUN
gp-344	172	8	,	,	PUNCT
gp-344	172	9	m.	m.	NOUN
gp-344	172	10	,	,	PUNCT
gp-344	172	11	&	&	CCONJ
gp-344	172	12	safdel	safdel	PROPN
gp-344	172	13	,	,	PUNCT
gp-344	172	14	t.	t.	PROPN
gp-344	172	15	(	(	PUNCT
gp-344	172	16	2019	2019	NUM
gp-344	172	17	)	)	PUNCT
gp-344	172	18	.	.	PUNCT
gp-344	173	1	the	the	DET
gp-344	173	2	effect	effect	NOUN
gp-344	173	3	of	of	ADP
gp-344	173	4	internal	internal	ADJ
gp-344	173	5	controls	control	NOUN
gp-344	173	6	on	on	ADP
gp-344	173	7	financial	financial	ADJ
gp-344	173	8	reporting	reporting	NOUN
gp-344	173	9	quality	quality	NOUN
gp-344	173	10	in	in	ADP
gp-344	173	11	iranian	iranian	ADJ
gp-344	173	12	family	family	NOUN
gp-344	173	13	firms	firm	NOUN
gp-344	173	14	.	.	PUNCT
gp-344	174	1	journal	journal	NOUN
gp-344	174	2	of	of	ADP
gp-344	174	3	family	family	NOUN
gp-344	174	4	business	business	NOUN
gp-344	174	5	management	management	NOUN
gp-344	174	6	,	,	PUNCT
gp-344	174	7	9(3	9(3	NUM
gp-344	174	8	)	)	PUNCT
gp-344	174	9	,	,	PUNCT
gp-344	174	10	254	254	NUM
gp-344	174	11	-	-	SYM
gp-344	174	12	270	270	NUM
gp-344	174	13	.	.	PUNCT
gp-344	174	14	https://doi.org/10.1108/jfbm-09-2018-0047	https://doi.org/10.1108/jfbm-09-2018-0047	PROPN
gp-344	175	1	lestari	lestari	PROPN
gp-344	175	2	,	,	PUNCT
gp-344	175	3	n.	n.	PROPN
gp-344	175	4	l.	l.	PROPN
gp-344	175	5	w.	w.	PROPN
gp-344	175	6	t.	t.	PROPN
gp-344	175	7	,	,	PUNCT
gp-344	175	8	&	&	CCONJ
gp-344	175	9	dewi	dewi	PROPN
gp-344	175	10	,	,	PUNCT
gp-344	175	11	n.	n.	PROPN
gp-344	175	12	n.	n.	PROPN
gp-344	175	13	s.	s.	PROPN
gp-344	175	14	r.	r.	PROPN
gp-344	175	15	t.	t.	PROPN
gp-344	175	16	(	(	PUNCT
gp-344	175	17	2020	2020	NUM
gp-344	175	18	)	)	PUNCT
gp-344	175	19	.	.	PUNCT
gp-344	176	1	pengaruh	pengaruh	PROPN
gp-344	176	2	penggunaan	penggunaan	PROPN
gp-344	176	3	teknologi	teknologi	PROPN
gp-344	176	4	informasi	informasi	PROPN
gp-344	176	5	dan	dan	PROPN
gp-344	176	6	sistem	sistem	PROPN
gp-344	176	7	pengendalian	pengendalian	PROPN
gp-344	176	8	intern	intern	PROPN
gp-344	176	9	terhadap	terhadap	PROPN
gp-344	176	10	kualitas	kualitas	PROPN
gp-344	176	11	sistem	sistem	PROPN
gp-344	176	12	informasi	informasi	PROPN
gp-344	176	13	akuntansi	akuntansi	PROPN
gp-344	176	14	.	.	PUNCT
gp-344	177	1	krisna	krisna	PROPN
gp-344	177	2	:	:	PUNCT
gp-344	177	3	kumpulan	kumpulan	PROPN
gp-344	177	4	riset	riset	PROPN
gp-344	177	5	akuntansi	akuntansi	PROPN
gp-344	177	6	,	,	PUNCT
gp-344	177	7	11(2	11(2	NOUN
gp-344	177	8	)	)	PUNCT
gp-344	177	9	,	,	PUNCT
gp-344	177	10	170	170	NUM
gp-344	177	11	-	-	SYM
gp-344	177	12	178	178	NUM
gp-344	177	13	.	.	PUNCT
gp-344	178	1	https://doi.org/10.22225/kr.11.2.1435.170178	https://doi.org/10.22225/kr.11.2.1435.170178	ADV
gp-344	178	2	loudoe	loudoe	NOUN
gp-344	178	3	,	,	PUNCT
gp-344	178	4	m.	m.	NOUN
gp-344	178	5	m.	m.	NOUN
gp-344	178	6	,	,	PUNCT
gp-344	178	7	&	&	CCONJ
gp-344	178	8	fardinal	fardinal	NOUN
gp-344	178	9	,	,	PUNCT
gp-344	178	10	f.	f.	PROPN
gp-344	178	11	(	(	PUNCT
gp-344	178	12	2021	2021	NUM
gp-344	178	13	)	)	PUNCT
gp-344	178	14	.	.	PUNCT
gp-344	179	1	the	the	DET
gp-344	179	2	effect	effect	NOUN
gp-344	179	3	of	of	ADP
gp-344	179	4	human	human	ADJ
gp-344	179	5	resources	resource	NOUN
gp-344	179	6	competencies	competency	NOUN
gp-344	179	7	and	and	CCONJ
gp-344	179	8	internal	internal	ADJ
gp-344	179	9	controlling	control	VERB
gp-344	179	10	system	system	NOUN
gp-344	179	11	on	on	ADP
gp-344	179	12	the	the	DET
gp-344	179	13	quality	quality	NOUN
gp-344	179	14	of	of	ADP
gp-344	179	15	accounting	accounting	NOUN
gp-344	179	16	information	information	NOUN
gp-344	179	17	system	system	NOUN
gp-344	179	18	and	and	CCONJ
gp-344	179	19	their	their	PRON
gp-344	179	20	impacts	impact	NOUN
gp-344	179	21	to	to	ADP
gp-344	179	22	the	the	DET
gp-344	179	23	quality	quality	NOUN
gp-344	179	24	of	of	ADP
gp-344	179	25	financial	financial	ADJ
gp-344	179	26	reporting	reporting	NOUN
gp-344	179	27	.	.	PUNCT
gp-344	180	1	asian	asian	ADJ
gp-344	180	2	journal	journal	PROPN
gp-344	180	3	of	of	ADP
gp-344	180	4	social	social	ADJ
gp-344	180	5	science	science	NOUN
gp-344	180	6	studies	study	NOUN
gp-344	180	7	,	,	PUNCT
gp-344	180	8	6(5	6(5	NUM
gp-344	180	9	)	)	PUNCT
gp-344	180	10	,	,	PUNCT
gp-344	180	11	31	31	NUM
gp-344	180	12	-	-	SYM
gp-344	180	13	45	45	NUM
gp-344	180	14	.	.	PUNCT
gp-344	181	1	https://doi.org/10.20849/ajsss.v6i5.965	https://doi.org/10.20849/ajsss.v6i5.965	NOUN
gp-344	181	2	mardiasmo	mardiasmo	NOUN
gp-344	181	3	.	.	PUNCT
gp-344	182	1	(	(	PUNCT
gp-344	182	2	2018	2018	NUM
gp-344	182	3	)	)	PUNCT
gp-344	182	4	.	.	PUNCT
gp-344	183	1	akuntansi	akuntansi	PROPN
gp-344	183	2	sektor	sektor	PROPN
gp-344	183	3	publik	publik	PROPN
gp-344	183	4	edisi	edisi	PROPN
gp-344	183	5	terbaru	terbaru	PROPN
gp-344	183	6	.	.	PUNCT
gp-344	184	1	penerbit	penerbit	PROPN
gp-344	184	2	andi	andi	PROPN
gp-344	184	3	.	.	PUNCT
gp-344	185	1	https://doi.org/10.58784/cfabr.163	https://doi.org/10.58784/cfabr.163	PROPN
gp-344	186	1	https://doi.org/10.3968/10994	https://doi.org/10.3968/10994	NUM
gp-344	186	2	https://doi.org/10.26487/hjbs.v3i4	https://doi.org/10.26487/hjbs.v3i4	NUM
gp-344	186	3	https://doi.org/10.1108/jfbm-09-2018-0047	https://doi.org/10.1108/jfbm-09-2018-0047	NOUN
gp-344	186	4	https://doi.org/10.22225/kr.11.2.1435.170-178	https://doi.org/10.22225/kr.11.2.1435.170-178	ADV
gp-344	186	5	https://doi.org/10.22225/kr.11.2.1435.170-178	https://doi.org/10.22225/kr.11.2.1435.170-178	SCONJ
gp-344	186	6	https://doi.org/10.20849/ajsss.v6i5.965	https://doi.org/10.20849/ajsss.v6i5.965	VERB
gp-344	186	7	the	the	DET
gp-344	186	8	influence	influence	NOUN
gp-344	186	9	of	of	ADP
gp-344	186	10	leadership	leadership	NOUN
gp-344	186	11	style	style	NOUN
gp-344	186	12	,	,	PUNCT
gp-344	186	13	human	human	ADJ
gp-344	186	14	resource	resource	NOUN
gp-344	186	15	competence	competence	NOUN
gp-344	186	16	,	,	PUNCT
gp-344	186	17	and	and	CCONJ
gp-344	186	18	internal	internal	ADJ
gp-344	186	19	control	control	NOUN
gp-344	186	20	on	on	ADP
gp-344	186	21	the	the	DET
gp-344	186	22	quality	quality	NOUN
gp-344	186	23	of	of	ADP
gp-344	186	24	accounting	accounting	NOUN
gp-344	186	25	information	information	NOUN
gp-344	186	26	systems	system	NOUN
gp-344	186	27	and	and	CCONJ
gp-344	186	28	financial	financial	ADJ
gp-344	186	29	reports	report	NOUN
gp-344	186	30	1605	1605	NUM
gp-344	186	31	mardinan	mardinan	PROPN
gp-344	186	32	,	,	PUNCT
gp-344	186	33	t.	t.	PROPN
gp-344	186	34	,	,	PUNCT
gp-344	186	35	dahlan	dahlan	NOUN
gp-344	186	36	,	,	PUNCT
gp-344	186	37	m.	m.	NOUN
gp-344	186	38	,	,	PUNCT
gp-344	186	39	&	&	CCONJ
gp-344	186	40	fitriyah	fitriyah	PROPN
gp-344	186	41	,	,	PUNCT
gp-344	186	42	f.	f.	PROPN
gp-344	186	43	k.	k.	PROPN
gp-344	186	44	(	(	PUNCT
gp-344	186	45	2018a	2018a	NUM
gp-344	186	46	)	)	PUNCT
gp-344	186	47	.	.	PUNCT
gp-344	187	1	effect	effect	NOUN
gp-344	187	2	of	of	ADP
gp-344	187	3	human	human	ADJ
gp-344	187	4	resources	resource	NOUN
gp-344	187	5	,	,	PUNCT
gp-344	187	6	leadership	leadership	NOUN
gp-344	187	7	style	style	NOUN
gp-344	187	8	,	,	PUNCT
gp-344	187	9	the	the	DET
gp-344	187	10	use	use	NOUN
gp-344	187	11	of	of	ADP
gp-344	187	12	information	information	NOUN
gp-344	187	13	technology	technology	NOUN
gp-344	187	14	and	and	CCONJ
gp-344	187	15	internal	internal	ADJ
gp-344	187	16	control	control	NOUN
gp-344	187	17	on	on	ADP
gp-344	187	18	the	the	DET
gp-344	187	19	quality	quality	NOUN
gp-344	187	20	of	of	ADP
gp-344	187	21	financial	financial	ADJ
gp-344	187	22	statements	statement	NOUN
gp-344	187	23	(	(	PUNCT
gp-344	187	24	research	research	NOUN
gp-344	187	25	at	at	ADP
gp-344	187	26	directorate	directorate	ADJ
gp-344	187	27	general	general	NOUN
gp-344	187	28	of	of	ADP
gp-344	187	29	construction	construction	NOUN
gp-344	187	30	,	,	PUNCT
gp-344	187	31	ministry	ministry	NOUN
gp-344	187	32	of	of	ADP
gp-344	187	33	works	work	NOUN
gp-344	187	34	and	and	CCONJ
gp-344	187	35	public	public	ADJ
gp-344	187	36	housing	housing	NOUN
gp-344	187	37	)	)	PUNCT
gp-344	187	38	.	.	PUNCT
gp-344	188	1	journal	journal	NOUN
gp-344	188	2	of	of	ADP
gp-344	188	3	accounting	accounting	NOUN
gp-344	188	4	auditing	auditing	NOUN
gp-344	188	5	and	and	CCONJ
gp-344	188	6	business	business	NOUN
gp-344	188	7	,	,	PUNCT
gp-344	188	8	1(1	1(1	NUM
gp-344	188	9	)	)	PUNCT
gp-344	188	10	,	,	PUNCT
gp-344	188	11	47	47	NUM
gp-344	188	12	-	-	SYM
gp-344	188	13	62	62	NUM
gp-344	188	14	.	.	PUNCT
gp-344	189	1	https://doi.org/10.24198/jaab.v1i1.18795	https://doi.org/10.24198/jaab.v1i1.18795	PROPN
gp-344	189	2	mardinan	mardinan	PROPN
gp-344	189	3	,	,	PUNCT
gp-344	189	4	t.	t.	PROPN
gp-344	189	5	,	,	PUNCT
gp-344	189	6	dahlan	dahlan	NOUN
gp-344	189	7	,	,	PUNCT
gp-344	189	8	m.	m.	NOUN
gp-344	189	9	,	,	PUNCT
gp-344	189	10	&	&	CCONJ
gp-344	189	11	fitriyah	fitriyah	PROPN
gp-344	189	12	,	,	PUNCT
gp-344	189	13	f.	f.	PROPN
gp-344	189	14	k.	k.	PROPN
gp-344	189	15	(	(	PUNCT
gp-344	189	16	2018b	2018b	NUM
gp-344	189	17	)	)	PUNCT
gp-344	189	18	.	.	PUNCT
gp-344	190	1	effect	effect	NOUN
gp-344	190	2	of	of	ADP
gp-344	190	3	human	human	ADJ
gp-344	190	4	resources	resource	NOUN
gp-344	190	5	,	,	PUNCT
gp-344	190	6	leadership	leadership	NOUN
gp-344	190	7	style	style	NOUN
gp-344	190	8	,	,	PUNCT
gp-344	190	9	the	the	DET
gp-344	190	10	use	use	NOUN
gp-344	190	11	of	of	ADP
gp-344	190	12	information	information	NOUN
gp-344	190	13	technology	technology	NOUN
gp-344	190	14	and	and	CCONJ
gp-344	190	15	internal	internal	ADJ
gp-344	190	16	control	control	NOUN
gp-344	190	17	on	on	ADP
gp-344	190	18	the	the	DET
gp-344	190	19	quality	quality	NOUN
gp-344	190	20	of	of	ADP
gp-344	190	21	financial	financial	ADJ
gp-344	190	22	statements	statement	NOUN
gp-344	190	23	(	(	PUNCT
gp-344	190	24	research	research	NOUN
gp-344	190	25	at	at	ADP
gp-344	190	26	directorate	directorate	ADJ
gp-344	190	27	general	general	NOUN
gp-344	190	28	of	of	ADP
gp-344	190	29	construction	construction	NOUN
gp-344	190	30	,	,	PUNCT
gp-344	190	31	ministry	ministry	NOUN
gp-344	190	32	of	of	ADP
gp-344	190	33	works	work	NOUN
gp-344	190	34	and	and	CCONJ
gp-344	190	35	public	public	ADJ
gp-344	190	36	housing	housing	NOUN
gp-344	190	37	)	)	PUNCT
gp-344	190	38	.	.	PUNCT
gp-344	191	1	journal	journal	NOUN
gp-344	191	2	of	of	ADP
gp-344	191	3	accounting	accounting	NOUN
gp-344	191	4	auditing	auditing	NOUN
gp-344	191	5	and	and	CCONJ
gp-344	191	6	business	business	NOUN
gp-344	191	7	,	,	PUNCT
gp-344	191	8	1(1	1(1	NUM
gp-344	191	9	)	)	PUNCT
gp-344	191	10	,	,	PUNCT
gp-344	191	11	47	47	NUM
gp-344	191	12	-	-	SYM
gp-344	191	13	62	62	NUM
gp-344	191	14	.	.	PUNCT
gp-344	192	1	https://doi.org/10.24198/jaab.v1i1.18795	https://doi.org/10.24198/jaab.v1i1.18795	PROPN
gp-344	192	2	muraina	muraina	PROPN
gp-344	192	3	,	,	PUNCT
gp-344	192	4	s.	s.	PROPN
gp-344	192	5	a.	a.	PROPN
gp-344	192	6	,	,	PUNCT
gp-344	192	7	&	&	CCONJ
gp-344	192	8	dandago	dandago	PROPN
gp-344	192	9	,	,	PUNCT
gp-344	192	10	k.	k.	PROPN
gp-344	192	11	i.	i.	PROPN
gp-344	192	12	(	(	PUNCT
gp-344	192	13	2020	2020	NUM
gp-344	192	14	)	)	PUNCT
gp-344	192	15	.	.	PUNCT
gp-344	193	1	effects	effect	NOUN
gp-344	193	2	of	of	ADP
gp-344	193	3	implementation	implementation	NOUN
gp-344	193	4	of	of	ADP
gp-344	193	5	international	international	ADJ
gp-344	193	6	public	public	ADJ
gp-344	193	7	sector	sector	NOUN
gp-344	193	8	accounting	accounting	NOUN
gp-344	193	9	standards	standard	NOUN
gp-344	193	10	on	on	ADP
gp-344	193	11	nigeria	nigeria	PROPN
gp-344	193	12	's	's	PART
gp-344	193	13	financial	financial	ADJ
gp-344	193	14	reporting	reporting	NOUN
gp-344	193	15	quality	quality	NOUN
gp-344	193	16	.	.	PUNCT
gp-344	194	1	international	international	ADJ
gp-344	194	2	journal	journal	NOUN
gp-344	194	3	of	of	ADP
gp-344	194	4	public	public	ADJ
gp-344	194	5	sector	sector	NOUN
gp-344	194	6	management	management	NOUN
gp-344	194	7	,	,	PUNCT
gp-344	194	8	33(2	33(2	NUM
gp-344	194	9	-	-	SYM
gp-344	194	10	3	3	NUM
gp-344	194	11	)	)	PUNCT
gp-344	194	12	,	,	PUNCT
gp-344	194	13	323	323	NUM
gp-344	194	14	-	-	SYM
gp-344	194	15	338	338	NUM
gp-344	194	16	.	.	PUNCT
gp-344	195	1	https://doi.org/10.1108/ijpsm12-2018-0277	https://doi.org/10.1108/ijpsm12-2018-0277	NOUN
gp-344	195	2	nur	nur	VERB
gp-344	195	3	indriantoro	indriantoro	NOUN
gp-344	195	4	,	,	PUNCT
gp-344	195	5	&	&	CCONJ
gp-344	195	6	bambang	bambang	PROPN
gp-344	195	7	supomo	supomo	PROPN
gp-344	195	8	.	.	PUNCT
gp-344	196	1	(	(	PUNCT
gp-344	196	2	2018	2018	NUM
gp-344	196	3	)	)	PUNCT
gp-344	196	4	.	.	PUNCT
gp-344	197	1	metodologi	metodologi	PROPN
gp-344	197	2	penelitian	penelitian	PROPN
gp-344	197	3	bisnis	bisnis	PROPN
gp-344	197	4	untuk	untuk	PROPN
gp-344	197	5	akuntansi	akuntansi	PROPN
gp-344	197	6	dan	dan	PROPN
gp-344	197	7	manajemen	manajemen	PROPN
gp-344	197	8	.	.	PUNCT
gp-344	198	1	bpfe	bpfe	ADJ
gp-344	198	2	-	-	PUNCT
gp-344	198	3	penerbit	penerbit	NOUN
gp-344	198	4	andi	andi	PROPN
gp-344	198	5	.	.	PUNCT
gp-344	199	1	okere	okere	PROPN
gp-344	199	2	,	,	PUNCT
gp-344	199	3	w.	w.	PROPN
gp-344	199	4	,	,	PUNCT
gp-344	199	5	eluyela	eluyela	PROPN
gp-344	199	6	,	,	PUNCT
gp-344	199	7	d.	d.	PROPN
gp-344	199	8	,	,	PUNCT
gp-344	199	9	&	&	CCONJ
gp-344	199	10	ajetunmobi	ajetunmobi	PROPN
gp-344	199	11	,	,	PUNCT
gp-344	199	12	o.	o.	PROPN
gp-344	199	13	(	(	PUNCT
gp-344	199	14	2017	2017	NUM
gp-344	199	15	)	)	PUNCT
gp-344	199	16	.	.	PUNCT
gp-344	200	1	public	public	ADJ
gp-344	200	2	sector	sector	NOUN
gp-344	200	3	accounting	accounting	NOUN
gp-344	200	4	standards	standard	NOUN
gp-344	200	5	and	and	CCONJ
gp-344	200	6	quality	quality	NOUN
gp-344	200	7	of	of	ADP
gp-344	200	8	financial	financial	ADJ
gp-344	200	9	reporting	reporting	NOUN
gp-344	200	10	:	:	PUNCT
gp-344	200	11	a	a	DET
gp-344	200	12	case	case	NOUN
gp-344	200	13	of	of	ADP
gp-344	200	14	ogun	ogun	PROPN
gp-344	200	15	state	state	NOUN
gp-344	200	16	government	government	PROPN
gp-344	200	17	administration	administration	NOUN
gp-344	200	18	in	in	ADP
gp-344	200	19	nigeria	nigeria	PROPN
gp-344	200	20	.	.	PUNCT
gp-344	201	1	research	research	NOUN
gp-344	201	2	journal	journal	PROPN
gp-344	201	3	of	of	ADP
gp-344	201	4	finance	finance	NOUN
gp-344	201	5	and	and	CCONJ
gp-344	201	6	accounting	accounting	NOUN
gp-344	201	7	,	,	PUNCT
gp-344	201	8	8(12	8(12	NUM
gp-344	201	9	)	)	PUNCT
gp-344	201	10	,	,	PUNCT
gp-344	201	11	78	78	NUM
gp-344	201	12	-	-	SYM
gp-344	201	13	89	89	NUM
gp-344	201	14	.	.	PUNCT
gp-344	202	1	palimbong	palimbong	PROPN
gp-344	202	2	,	,	PUNCT
gp-344	202	3	s.	s.	PROPN
gp-344	202	4	m.	m.	PROPN
gp-344	202	5	,	,	PUNCT
gp-344	202	6	rura	rura	PROPN
gp-344	202	7	,	,	PUNCT
gp-344	202	8	y.	y.	PROPN
gp-344	202	9	,	,	PUNCT
gp-344	202	10	&	&	CCONJ
gp-344	202	11	tawakkal	tawakkal	PROPN
gp-344	202	12	.	.	PUNCT
gp-344	203	1	(	(	PUNCT
gp-344	203	2	2018	2018	NUM
gp-344	203	3	)	)	PUNCT
gp-344	203	4	.	.	PUNCT
gp-344	204	1	the	the	DET
gp-344	204	2	effect	effect	NOUN
gp-344	204	3	of	of	ADP
gp-344	204	4	competence	competence	NOUN
gp-344	204	5	of	of	ADP
gp-344	204	6	human	human	ADJ
gp-344	204	7	resources	resource	NOUN
gp-344	204	8	and	and	CCONJ
gp-344	204	9	the	the	DET
gp-344	204	10	use	use	NOUN
gp-344	204	11	of	of	ADP
gp-344	204	12	information	information	NOUN
gp-344	204	13	technology	technology	NOUN
gp-344	204	14	on	on	ADP
gp-344	204	15	the	the	DET
gp-344	204	16	quality	quality	NOUN
gp-344	204	17	of	of	ADP
gp-344	204	18	financial	financial	ADJ
gp-344	204	19	report	report	NOUN
gp-344	204	20	with	with	ADP
gp-344	204	21	internal	internal	ADJ
gp-344	204	22	control	control	NOUN
gp-344	204	23	system	system	NOUN
gp-344	204	24	and	and	CCONJ
gp-344	204	25	organizational	organizational	ADJ
gp-344	204	26	commitment	commitment	NOUN
gp-344	204	27	as	as	ADP
gp-344	204	28	moderation	moderation	NOUN
gp-344	204	29	variable	variable	NOUN
gp-344	204	30	.	.	PUNCT
gp-344	205	1	international	international	ADJ
gp-344	205	2	journal	journal	NOUN
gp-344	205	3	of	of	ADP
gp-344	205	4	advanced	advanced	ADJ
gp-344	205	5	research	research	NOUN
gp-344	205	6	,	,	PUNCT
gp-344	205	7	6(12	6(12	NUM
gp-344	205	8	)	)	PUNCT
gp-344	205	9	,	,	PUNCT
gp-344	205	10	517	517	NUM
gp-344	205	11	-	-	SYM
gp-344	205	12	525	525	NUM
gp-344	205	13	.	.	PUNCT
gp-344	206	1	https://doi.org/10.21474/ijar01/8168	https://doi.org/10.21474/ijar01/8168	PROPN
gp-344	206	2	rizka	rizka	PROPN
gp-344	206	3	,	,	PUNCT
gp-344	206	4	a.	a.	PROPN
gp-344	206	5	s.	s.	PROPN
gp-344	206	6	,	,	PUNCT
gp-344	206	7	&	&	CCONJ
gp-344	206	8	gowon	gowon	PROPN
gp-344	206	9	,	,	PUNCT
gp-344	206	10	m.	m.	NOUN
gp-344	206	11	(	(	PUNCT
gp-344	206	12	2021	2021	NUM
gp-344	206	13	)	)	PUNCT
gp-344	206	14	.	.	PUNCT
gp-344	207	1	the	the	DET
gp-344	207	2	effect	effect	NOUN
gp-344	207	3	of	of	ADP
gp-344	207	4	human	human	ADJ
gp-344	207	5	resources	resource	NOUN
gp-344	207	6	competency	competency	NOUN
gp-344	207	7	and	and	CCONJ
gp-344	207	8	internal	internal	ADJ
gp-344	207	9	control	control	NOUN
gp-344	207	10	system	system	NOUN
gp-344	207	11	on	on	ADP
gp-344	207	12	the	the	DET
gp-344	207	13	quality	quality	NOUN
gp-344	207	14	of	of	ADP
gp-344	207	15	financial	financial	ADJ
gp-344	207	16	statements	statement	NOUN
gp-344	207	17	with	with	ADP
gp-344	207	18	the	the	DET
gp-344	207	19	implementation	implementation	NOUN
gp-344	207	20	of	of	ADP
gp-344	207	21	regional	regional	ADJ
gp-344	207	22	financial	financial	ADJ
gp-344	207	23	management	management	NOUN
gp-344	207	24	information	information	NOUN
gp-344	207	25	systems	system	NOUN
gp-344	207	26	that	that	PRON
gp-344	207	27	are	be	AUX
gp-344	207	28	successful	successful	ADJ
gp-344	207	29	as	as	ADP
gp-344	207	30	intervention	intervention	NOUN
gp-344	207	31	variables	variable	NOUN
gp-344	207	32	(	(	PUNCT
gp-344	207	33	empirical	empirical	ADJ
gp-344	207	34	research	research	NOUN
gp-344	207	35	on	on	ADP
gp-344	207	36	local	local	ADJ
gp-344	207	37	government	government	NOUN
gp-344	207	38	of	of	ADP
gp-344	207	39	jambi	jambi	PROPN
gp-344	207	40	city	city	PROPN
gp-344	207	41	)	)	PUNCT
gp-344	207	42	.	.	PUNCT
gp-344	208	1	jurnal	jurnal	PROPN
gp-344	208	2	akuntansi	akuntansi	PROPN
gp-344	208	3	dan	dan	PROPN
gp-344	208	4	keuangan	keuangan	PROPN
gp-344	208	5	universitas	universitas	PROPN
gp-344	208	6	jambi	jambi	PROPN
gp-344	208	7	,	,	PUNCT
gp-344	208	8	6(3	6(3	NUM
gp-344	208	9	)	)	PUNCT
gp-344	208	10	,	,	PUNCT
gp-344	208	11	136	136	NUM
gp-344	208	12	-	-	SYM
gp-344	208	13	148	148	NUM
gp-344	208	14	.	.	PUNCT
gp-344	209	1	rizka	rizka	PROPN
gp-344	209	2	,	,	PUNCT
gp-344	209	3	a.	a.	PROPN
gp-344	209	4	s.	s.	PROPN
gp-344	209	5	,	,	PUNCT
gp-344	209	6	zamzami	zamzami	PROPN
gp-344	209	7	,	,	PUNCT
gp-344	209	8	&	&	CCONJ
gp-344	209	9	gowon	gowon	PROPN
gp-344	209	10	,	,	PUNCT
gp-344	209	11	m.	m.	NOUN
gp-344	209	12	(	(	PUNCT
gp-344	209	13	2021	2021	NUM
gp-344	209	14	)	)	PUNCT
gp-344	209	15	.	.	PUNCT
gp-344	210	1	the	the	DET
gp-344	210	2	effect	effect	NOUN
gp-344	210	3	of	of	ADP
gp-344	210	4	human	human	ADJ
gp-344	210	5	resources	resource	NOUN
gp-344	210	6	competency	competency	NOUN
gp-344	210	7	and	and	CCONJ
gp-344	210	8	internal	internal	ADJ
gp-344	210	9	control	control	NOUN
gp-344	210	10	system	system	NOUN
gp-344	210	11	on	on	ADP
gp-344	210	12	the	the	DET
gp-344	210	13	quality	quality	NOUN
gp-344	210	14	of	of	ADP
gp-344	210	15	financial	financial	ADJ
gp-344	210	16	statements	statement	NOUN
gp-344	210	17	with	with	ADP
gp-344	210	18	the	the	DET
gp-344	210	19	implementation	implementation	NOUN
gp-344	210	20	of	of	ADP
gp-344	210	21	regional	regional	ADJ
gp-344	210	22	financial	financial	ADJ
gp-344	210	23	management	management	NOUN
gp-344	210	24	information	information	NOUN
gp-344	210	25	systems	system	NOUN
gp-344	210	26	that	that	PRON
gp-344	210	27	are	be	AUX
gp-344	210	28	successful	successful	ADJ
gp-344	210	29	as	as	ADP
gp-344	210	30	intervention	intervention	NOUN
gp-344	210	31	variables	variable	NOUN
gp-344	210	32	(	(	PUNCT
gp-344	210	33	empirical	empirical	ADJ
gp-344	210	34	research	research	NOUN
gp-344	210	35	on	on	ADP
gp-344	210	36	local	local	ADJ
gp-344	210	37	government	government	NOUN
gp-344	210	38	of	of	ADP
gp-344	210	39	jambi	jambi	PROPN
gp-344	210	40	city	city	PROPN
gp-344	210	41	)	)	PUNCT
gp-344	210	42	.	.	PUNCT
gp-344	211	1	jurnal	jurnal	PROPN
gp-344	211	2	akuntansi	akuntansi	PROPN
gp-344	211	3	dan	dan	PROPN
gp-344	211	4	keuangan	keuangan	PROPN
gp-344	211	5	universitas	universitas	PROPN
gp-344	211	6	jambi	jambi	PROPN
gp-344	211	7	,	,	PUNCT
gp-344	211	8	6(3	6(3	NUM
gp-344	211	9	)	)	PUNCT
gp-344	211	10	,	,	PUNCT
gp-344	211	11	136	136	NUM
gp-344	211	12	-	-	SYM
gp-344	211	13	148	148	NUM
gp-344	211	14	.	.	PUNCT
gp-344	212	1	rudzioniene	rudzioniene	VERB
gp-344	212	2	,	,	PUNCT
gp-344	212	3	k.	k.	PROPN
gp-344	212	4	,	,	PUNCT
gp-344	212	5	&	&	CCONJ
gp-344	212	6	juozapaviciute	juozapaviciute	NOUN
gp-344	212	7	,	,	PUNCT
gp-344	212	8	t.	t.	PROPN
gp-344	212	9	(	(	PUNCT
gp-344	212	10	2014	2014	NUM
gp-344	212	11	)	)	PUNCT
gp-344	212	12	.	.	PUNCT
gp-344	213	1	quality	quality	NOUN
gp-344	213	2	of	of	ADP
gp-344	213	3	financial	financial	ADJ
gp-344	213	4	reporting	reporting	NOUN
gp-344	213	5	in	in	ADP
gp-344	213	6	public	public	ADJ
gp-344	213	7	sector	sector	NOUN
gp-344	213	8	.	.	PUNCT
gp-344	214	1	social	social	ADJ
gp-344	214	2	sciences	sciences	PROPN
gp-344	214	3	,	,	PUNCT
gp-344	214	4	82(4	82(4	NUM
gp-344	214	5	)	)	PUNCT
gp-344	214	6	,	,	PUNCT
gp-344	214	7	61	61	NUM
gp-344	214	8	-	-	SYM
gp-344	214	9	75	75	NUM
gp-344	214	10	.	.	PUNCT
gp-344	215	1	https://doi.org/10.5755/j01.ss.82.4.6609	https://doi.org/10.5755/j01.ss.82.4.6609	PROPN
gp-344	215	2	sagara	sagara	PROPN
gp-344	215	3	,	,	PUNCT
gp-344	215	4	y.	y.	PROPN
gp-344	215	5	(	(	PUNCT
gp-344	215	6	2015	2015	NUM
gp-344	215	7	)	)	PUNCT
gp-344	215	8	.	.	PUNCT
gp-344	216	1	the	the	DET
gp-344	216	2	effect	effect	NOUN
gp-344	216	3	of	of	ADP
gp-344	216	4	implementation	implementation	NOUN
gp-344	216	5	accounting	accounting	NOUN
gp-344	216	6	information	information	NOUN
gp-344	216	7	system	system	NOUN
gp-344	216	8	and	and	CCONJ
gp-344	216	9	competence	competence	NOUN
gp-344	216	10	of	of	ADP
gp-344	216	11	human	human	ADJ
gp-344	216	12	resources	resource	NOUN
gp-344	216	13	on	on	ADP
gp-344	216	14	the	the	DET
gp-344	216	15	quality	quality	NOUN
gp-344	216	16	of	of	ADP
gp-344	216	17	financial	financial	ADJ
gp-344	216	18	reporting	reporting	NOUN
gp-344	216	19	.	.	PUNCT
gp-344	217	1	research	research	NOUN
gp-344	217	2	journal	journal	PROPN
gp-344	217	3	of	of	ADP
gp-344	217	4	finance	finance	NOUN
gp-344	217	5	and	and	CCONJ
gp-344	217	6	accounting	accounting	NOUN
gp-344	217	7	,	,	PUNCT
gp-344	217	8	6(10	6(10	NUM
gp-344	217	9	)	)	PUNCT
gp-344	217	10	,	,	PUNCT
gp-344	217	11	111	111	NUM
gp-344	217	12	-	-	SYM
gp-344	217	13	116	116	NUM
gp-344	217	14	.	.	PUNCT
gp-344	218	1	samosir	samosir	NOUN
gp-344	218	2	,	,	PUNCT
gp-344	218	3	m.	m.	NOUN
gp-344	218	4	,	,	PUNCT
gp-344	218	5	&	&	CCONJ
gp-344	218	6	setiyawati	setiyawati	PROPN
gp-344	218	7	,	,	PUNCT
gp-344	218	8	h.	h.	PROPN
gp-344	218	9	(	(	PUNCT
gp-344	218	10	2019	2019	NUM
gp-344	218	11	)	)	PUNCT
gp-344	218	12	.	.	PUNCT
gp-344	219	1	the	the	DET
gp-344	219	2	effect	effect	NOUN
gp-344	219	3	of	of	ADP
gp-344	219	4	competence	competence	NOUN
gp-344	219	5	of	of	ADP
gp-344	219	6	human	human	ADJ
gp-344	219	7	resources	resource	NOUN
gp-344	219	8	,	,	PUNCT
gp-344	219	9	application	application	NOUN
gp-344	219	10	internal	internal	ADJ
gp-344	219	11	control	control	NOUN
gp-344	219	12	system	system	NOUN
gp-344	219	13	,	,	PUNCT
gp-344	219	14	utilization	utilization	NOUN
gp-344	219	15	of	of	ADP
gp-344	219	16	information	information	NOUN
gp-344	219	17	technology	technology	NOUN
gp-344	219	18	on	on	ADP
gp-344	219	19	the	the	DET
gp-344	219	20	quality	quality	NOUN
gp-344	219	21	of	of	ADP
gp-344	219	22	financial	financial	ADJ
gp-344	219	23	statements	statement	NOUN
gp-344	219	24	(	(	PUNCT
gp-344	219	25	survey	survey	NOUN
gp-344	219	26	on	on	ADP
gp-344	219	27	regional	regional	ADJ
gp-344	219	28	work	work	NOUN
gp-344	219	29	unit	unit	NOUN
gp-344	219	30	of	of	ADP
gp-344	219	31	cianjur	cianjur	PROPN
gp-344	219	32	regency	regency	PROPN
gp-344	219	33	government	government	PROPN
gp-344	219	34	)	)	PUNCT
gp-344	219	35	.	.	PUNCT
gp-344	220	1	international	international	ADJ
gp-344	220	2	journal	journal	PROPN
gp-344	220	3	of	of	ADP
gp-344	220	4	business	business	NOUN
gp-344	220	5	and	and	CCONJ
gp-344	220	6	management	management	NOUN
gp-344	220	7	invention	invention	NOUN
gp-344	220	8	,	,	PUNCT
gp-344	220	9	8(5	8(5	NUM
gp-344	220	10	)	)	PUNCT
gp-344	220	11	,	,	PUNCT
gp-344	220	12	28	28	NUM
gp-344	220	13	-	-	SYM
gp-344	220	14	34	34	NUM
gp-344	220	15	.	.	PUNCT
gp-344	221	1	sekaran	sekaran	NOUN
gp-344	221	2	,	,	PUNCT
gp-344	221	3	u.	u.	PROPN
gp-344	221	4	,	,	PUNCT
gp-344	221	5	&	&	CCONJ
gp-344	221	6	bougie	bougie	PROPN
gp-344	221	7	,	,	PUNCT
gp-344	221	8	r.	r.	PROPN
gp-344	221	9	(	(	PUNCT
gp-344	221	10	2016	2016	NUM
gp-344	221	11	)	)	PUNCT
gp-344	221	12	.	.	PUNCT
gp-344	222	1	research	research	NOUN
gp-344	222	2	methods	method	NOUN
gp-344	222	3	for	for	ADP
gp-344	222	4	business	business	NOUN
gp-344	222	5	:	:	PUNCT
gp-344	222	6	a	a	DET
gp-344	222	7	skill	skill	NOUN
gp-344	222	8	building	building	NOUN
gp-344	222	9	approach	approach	NOUN
gp-344	222	10	(	(	PUNCT
gp-344	222	11	7th	7th	ADJ
gp-344	222	12	ed	ed	NOUN
gp-344	222	13	.	.	PUNCT
gp-344	222	14	)	)	PUNCT
gp-344	222	15	.	.	PUNCT
gp-344	223	1	wiley	wiley	PROPN
gp-344	223	2	.	.	PUNCT
gp-344	224	1	https://doi.org/10.24198/jaab.v1i1.18795	https://doi.org/10.24198/jaab.v1i1.18795	NOUN
gp-344	224	2	https://doi.org/10.24198/jaab.v1i1.18795	https://doi.org/10.24198/jaab.v1i1.18795	PROPN
gp-344	224	3	https://doi.org/10.1108/ijpsm-12-2018-0277	https://doi.org/10.1108/ijpsm-12-2018-0277	NOUN
gp-344	224	4	https://doi.org/10.1108/ijpsm-12-2018-0277	https://doi.org/10.1108/ijpsm-12-2018-0277	NOUN
gp-344	224	5	https://doi.org/10.21474/ijar01/8168	https://doi.org/10.21474/ijar01/8168	PROPN
gp-344	224	6	https://doi.org/10.5755/j01.ss.82.4.6609	https://doi.org/10.5755/j01.ss.82.4.6609	PRON
gp-344	224	7	the	the	DET
gp-344	224	8	influence	influence	NOUN
gp-344	224	9	of	of	ADP
gp-344	224	10	leadership	leadership	NOUN
gp-344	224	11	style	style	NOUN
gp-344	224	12	,	,	PUNCT
gp-344	224	13	human	human	ADJ
gp-344	224	14	resource	resource	NOUN
gp-344	224	15	competence	competence	NOUN
gp-344	224	16	,	,	PUNCT
gp-344	224	17	and	and	CCONJ
gp-344	224	18	internal	internal	ADJ
gp-344	224	19	control	control	NOUN
gp-344	224	20	on	on	ADP
gp-344	224	21	the	the	DET
gp-344	224	22	quality	quality	NOUN
gp-344	224	23	of	of	ADP
gp-344	224	24	accounting	accounting	NOUN
gp-344	224	25	information	information	NOUN
gp-344	224	26	systems	system	NOUN
gp-344	224	27	and	and	CCONJ
gp-344	224	28	financial	financial	ADJ
gp-344	224	29	reports	report	NOUN
gp-344	224	30	1606	1606	NUM
gp-344	224	31	sugiyono	sugiyono	NOUN
gp-344	224	32	.	.	PUNCT
gp-344	225	1	(	(	PUNCT
gp-344	225	2	2019	2019	NUM
gp-344	225	3	)	)	PUNCT
gp-344	225	4	.	.	PUNCT
gp-344	226	1	metode	metode	PROPN
gp-344	226	2	penelitian	penelitian	PROPN
gp-344	226	3	kuantitatif	kuantitatif	PROPN
gp-344	226	4	,	,	PUNCT
gp-344	226	5	kualitatif	kualitatif	PROPN
gp-344	226	6	dan	dan	PROPN
gp-344	226	7	r	r	PROPN
gp-344	226	8	&	&	CCONJ
gp-344	226	9	d.	d.	PROPN
gp-344	226	10	alfabeta	alfabeta	PROPN
gp-344	226	11	.	.	PUNCT
gp-344	227	1	sumaryati	sumaryati	PROPN
gp-344	227	2	,	,	PUNCT
gp-344	227	3	a.	a.	NOUN
gp-344	227	4	,	,	PUNCT
gp-344	227	5	novitasari	novitasari	PROPN
gp-344	227	6	,	,	PUNCT
gp-344	227	7	e.	e.	PROPN
gp-344	227	8	p.	p.	PROPN
gp-344	227	9	,	,	PUNCT
gp-344	227	10	&	&	CCONJ
gp-344	227	11	machmuddah	machmuddah	PROPN
gp-344	227	12	,	,	PUNCT
gp-344	227	13	z.	z.	PROPN
gp-344	227	14	(	(	PUNCT
gp-344	227	15	2020	2020	NUM
gp-344	227	16	)	)	PUNCT
gp-344	227	17	.	.	PUNCT
gp-344	228	1	accounting	account	VERB
gp-344	228	2	information	information	NOUN
gp-344	228	3	system	system	NOUN
gp-344	228	4	,	,	PUNCT
gp-344	228	5	internal	internal	ADJ
gp-344	228	6	control	control	NOUN
gp-344	228	7	system	system	NOUN
gp-344	228	8	,	,	PUNCT
gp-344	228	9	human	human	ADJ
gp-344	228	10	resource	resource	NOUN
gp-344	228	11	competency	competency	NOUN
gp-344	228	12	and	and	CCONJ
gp-344	228	13	quality	quality	NOUN
gp-344	228	14	of	of	ADP
gp-344	228	15	local	local	ADJ
gp-344	228	16	government	government	NOUN
gp-344	228	17	financial	financial	ADJ
gp-344	228	18	statements	statement	NOUN
gp-344	228	19	in	in	ADP
gp-344	228	20	indonesia	indonesia	PROPN
gp-344	228	21	.	.	PUNCT
gp-344	229	1	the	the	DET
gp-344	229	2	journal	journal	NOUN
gp-344	229	3	of	of	ADP
gp-344	229	4	asian	asian	ADJ
gp-344	229	5	finance	finance	NOUN
gp-344	229	6	,	,	PUNCT
gp-344	229	7	economics	economic	NOUN
gp-344	229	8	and	and	CCONJ
gp-344	229	9	business	business	NOUN
gp-344	229	10	,	,	PUNCT
gp-344	229	11	7(10	7(10	NUM
gp-344	229	12	)	)	PUNCT
gp-344	229	13	,	,	PUNCT
gp-344	229	14	795	795	NUM
gp-344	229	15	-	-	SYM
gp-344	229	16	802	802	NUM
gp-344	229	17	.	.	PUNCT
gp-344	230	1	https://doi.org/10.13106/jafeb.2020.vol7.n10.795	https://doi.org/10.13106/jafeb.2020.vol7.n10.795	NOUN
gp-344	230	2	synthia	synthia	ADJ
gp-344	230	3	.	.	PUNCT
gp-344	231	1	(	(	PUNCT
gp-344	231	2	2017	2017	NUM
gp-344	231	3	)	)	PUNCT
gp-344	231	4	.	.	PUNCT
gp-344	232	1	the	the	DET
gp-344	232	2	effect	effect	NOUN
gp-344	232	3	of	of	ADP
gp-344	232	4	human	human	ADJ
gp-344	232	5	resources	resource	NOUN
gp-344	232	6	competence	competence	NOUN
gp-344	232	7	and	and	CCONJ
gp-344	232	8	application	application	NOUN
gp-344	232	9	of	of	ADP
gp-344	232	10	regional	regional	ADJ
gp-344	232	11	financial	financial	ADJ
gp-344	232	12	accounting	accounting	NOUN
gp-344	232	13	systems	system	NOUN
gp-344	232	14	on	on	ADP
gp-344	232	15	quality	quality	NOUN
gp-344	232	16	of	of	ADP
gp-344	232	17	financial	financial	ADJ
gp-344	232	18	report	report	NOUN
gp-344	232	19	.	.	PUNCT
gp-344	233	1	journal	journal	NOUN
gp-344	233	2	of	of	ADP
gp-344	233	3	applied	apply	VERB
gp-344	233	4	accounting	accounting	NOUN
gp-344	233	5	and	and	CCONJ
gp-344	233	6	taxation	taxation	NOUN
gp-344	233	7	,	,	PUNCT
gp-344	233	8	2(1	2(1	NUM
gp-344	233	9	)	)	PUNCT
gp-344	233	10	,	,	PUNCT
gp-344	233	11	68	68	NUM
gp-344	233	12	-	-	SYM
gp-344	233	13	74	74	NUM
gp-344	233	14	.	.	PUNCT
gp-344	234	1	tran	tran	PROPN
gp-344	234	2	,	,	PUNCT
gp-344	234	3	y.	y.	PROPN
gp-344	234	4	t.	t.	PROPN
gp-344	234	5	,	,	PUNCT
gp-344	234	6	nguyen	nguyen	PROPN
gp-344	234	7	,	,	PUNCT
gp-344	234	8	n.	n.	PROPN
gp-344	234	9	p.	p.	PROPN
gp-344	234	10	,	,	PUNCT
gp-344	234	11	&	&	CCONJ
gp-344	234	12	hoang	hoang	PROPN
gp-344	234	13	,	,	PUNCT
gp-344	234	14	t.	t.	PROPN
gp-344	234	15	c.	c.	PROPN
gp-344	234	16	(	(	PUNCT
gp-344	234	17	2021	2021	NUM
gp-344	234	18	)	)	PUNCT
gp-344	234	19	.	.	PUNCT
gp-344	235	1	effects	effect	NOUN
gp-344	235	2	of	of	ADP
gp-344	235	3	leadership	leadership	NOUN
gp-344	235	4	and	and	CCONJ
gp-344	235	5	accounting	accounting	NOUN
gp-344	235	6	capacity	capacity	NOUN
gp-344	235	7	on	on	ADP
gp-344	235	8	accountability	accountability	NOUN
gp-344	235	9	through	through	ADP
gp-344	235	10	the	the	DET
gp-344	235	11	quality	quality	NOUN
gp-344	235	12	of	of	ADP
gp-344	235	13	financial	financial	ADJ
gp-344	235	14	reporting	reporting	NOUN
gp-344	235	15	by	by	ADP
gp-344	235	16	public	public	ADJ
gp-344	235	17	organisations	organisation	NOUN
gp-344	235	18	in	in	ADP
gp-344	235	19	vietnam	vietnam	PROPN
gp-344	235	20	.	.	PUNCT
gp-344	236	1	journal	journal	PROPN
gp-344	236	2	of	of	ADP
gp-344	236	3	asia	asia	PROPN
gp-344	236	4	business	business	PROPN
gp-344	236	5	studies	study	NOUN
gp-344	236	6	,	,	PUNCT
gp-344	236	7	15(3	15(3	NUM
gp-344	236	8	)	)	PUNCT
gp-344	236	9	,	,	PUNCT
gp-344	236	10	484	484	NUM
gp-344	236	11	-	-	SYM
gp-344	236	12	502	502	NUM
gp-344	236	13	.	.	PUNCT
gp-344	237	1	https://doi.org/10.1108/jabs-02-2020-0077	https://doi.org/10.1108/jabs-02-2020-0077	PROPN
gp-344	237	2	udeh	udeh	PROPN
gp-344	237	3	,	,	PUNCT
gp-344	237	4	f.	f.	PROPN
gp-344	237	5	n.	n.	PROPN
gp-344	237	6	,	,	PUNCT
gp-344	237	7	francis	francis	PROPN
gp-344	237	8	,	,	PUNCT
gp-344	237	9	u.	u.	PROPN
gp-344	237	10	,	,	PUNCT
gp-344	237	11	&	&	CCONJ
gp-344	237	12	samuel	samuel	PROPN
gp-344	237	13	,	,	PUNCT
gp-344	237	14	s.	s.	PROPN
gp-344	237	15	(	(	PUNCT
gp-344	237	16	2015	2015	NUM
gp-344	237	17	)	)	PUNCT
gp-344	237	18	.	.	PUNCT
gp-344	238	1	adoption	adoption	NOUN
gp-344	238	2	of	of	ADP
gp-344	238	3	ipsas	ipsa	NOUN
gp-344	238	4	and	and	CCONJ
gp-344	238	5	the	the	DET
gp-344	238	6	quality	quality	NOUN
gp-344	238	7	of	of	ADP
gp-344	238	8	public	public	ADJ
gp-344	238	9	sector	sector	NOUN
gp-344	238	10	financial	financial	ADJ
gp-344	238	11	reporting	reporting	NOUN
gp-344	238	12	in	in	ADP
gp-344	238	13	nigeria	nigeria	PROPN
gp-344	238	14	.	.	PUNCT
gp-344	239	1	research	research	NOUN
gp-344	239	2	journal	journal	PROPN
gp-344	239	3	of	of	ADP
gp-344	239	4	finance	finance	NOUN
gp-344	239	5	and	and	CCONJ
gp-344	239	6	accounting	accounting	NOUN
gp-344	239	7	,	,	PUNCT
gp-344	239	8	6(20	6(20	NUM
gp-344	239	9	)	)	PUNCT
gp-344	239	10	,	,	PUNCT
gp-344	239	11	1	1	NUM
gp-344	239	12	-	-	SYM
gp-344	239	13	12	12	NUM
gp-344	239	14	.	.	PUNCT
gp-344	240	1	umar	umar	PROPN
gp-344	240	2	,	,	PUNCT
gp-344	240	3	h.	h.	PROPN
gp-344	240	4	,	,	PUNCT
gp-344	240	5	purba	purba	PROPN
gp-344	240	6	,	,	PUNCT
gp-344	240	7	r.	r.	PROPN
gp-344	240	8	,	,	PUNCT
gp-344	240	9	&	&	CCONJ
gp-344	240	10	purba	purba	PROPN
gp-344	240	11	,	,	PUNCT
gp-344	240	12	r.	r.	PROPN
gp-344	240	13	b.	b.	PROPN
gp-344	240	14	(	(	PUNCT
gp-344	240	15	2018	2018	NUM
gp-344	240	16	)	)	PUNCT
gp-344	240	17	.	.	PUNCT
gp-344	241	1	the	the	DET
gp-344	241	2	influence	influence	NOUN
gp-344	241	3	of	of	ADP
gp-344	241	4	internal	internal	ADJ
gp-344	241	5	control	control	NOUN
gp-344	241	6	and	and	CCONJ
gp-344	241	7	competence	competence	NOUN
gp-344	241	8	of	of	ADP
gp-344	241	9	human	human	ADJ
gp-344	241	10	resources	resource	NOUN
gp-344	241	11	on	on	ADP
gp-344	241	12	village	village	NOUN
gp-344	241	13	fund	fund	NOUN
gp-344	241	14	management	management	NOUN
gp-344	241	15	and	and	CCONJ
gp-344	241	16	the	the	DET
gp-344	241	17	implications	implication	NOUN
gp-344	241	18	on	on	ADP
gp-344	241	19	the	the	DET
gp-344	241	20	quality	quality	NOUN
gp-344	241	21	of	of	ADP
gp-344	241	22	village	village	NOUN
gp-344	241	23	financial	financial	ADJ
gp-344	241	24	reports	report	NOUN
gp-344	241	25	.	.	PUNCT
gp-344	242	1	international	international	ADJ
gp-344	242	2	journal	journal	NOUN
gp-344	242	3	of	of	ADP
gp-344	242	4	civil	civil	ADJ
gp-344	242	5	engineering	engineering	NOUN
gp-344	242	6	and	and	CCONJ
gp-344	242	7	technology	technology	NOUN
gp-344	242	8	,	,	PUNCT
gp-344	242	9	9(7	9(7	NUM
gp-344	242	10	)	)	PUNCT
gp-344	242	11	,	,	PUNCT
gp-344	242	12	1523	1523	NUM
gp-344	242	13	-	-	SYM
gp-344	242	14	1531	1531	NUM
gp-344	242	15	.	.	PUNCT
gp-344	243	1	copyright	copyright	NOUN
gp-344	243	2	holders	holder	NOUN
gp-344	243	3	:	:	PUNCT
gp-344	243	4	ashrilia	ashrilia	PROPN
gp-344	243	5	nurnasari	nurnasari	PROPN
gp-344	243	6	*	*	NOUN
gp-344	243	7	,	,	PUNCT
gp-344	243	8	muhyarsyah	muhyarsyah	PROPN
gp-344	243	9	(	(	PUNCT
gp-344	243	10	2025	2025	NUM
gp-344	243	11	)	)	PUNCT
gp-344	243	12	first	first	ADJ
gp-344	243	13	publication	publication	NOUN
gp-344	243	14	right	right	NOUN
gp-344	243	15	:	:	PUNCT
gp-344	243	16	ajemb	ajemb	PROPN
gp-344	243	17	–	–	PUNCT
gp-344	243	18	american	american	ADJ
gp-344	243	19	journal	journal	PROPN
gp-344	243	20	of	of	ADP
gp-344	243	21	economic	economic	ADJ
gp-344	243	22	and	and	CCONJ
gp-344	243	23	management	management	NOUN
gp-344	243	24	business	business	NOUN
gp-344	243	25	https://doi.org/10.13106/jafeb.2020.vol7.n10.795	https://doi.org/10.13106/jafeb.2020.vol7.n10.795	PROPN
gp-344	243	26	https://doi.org/10.1108/jabs-02-2020-0077	https://doi.org/10.1108/jabs-02-2020-0077	PROPN