id	sid	tid	token	lemma	pos
ajfa-6341	1	1	microsoft	microsoft	PROPN
ajfa-6341	1	2	word	word	NOUN
ajfa-6341	1	3	6341	6341	NUM
ajfa-6341	1	4	-	-	SYM
ajfa-6341	1	5	22748	22748	NUM
ajfa-6341	1	6	-	-	PUNCT
ajfa-6341	1	7	1	1	NUM
ajfa-6341	1	8	-	-	PUNCT
ajfa-6341	1	9	rv	rv	NOUN
ajfa-6341	1	10	-	-	PUNCT
ajfa-6341	1	11	writer2	writer2	VERB
ajfa-6341	1	12	-	-	ADJ
ajfa-6341	1	13	new	new	ADJ
ajfa-6341	1	14	asian	asian	ADJ
ajfa-6341	1	15	journal	journal	NOUN
ajfa-6341	1	16	of	of	ADP
ajfa-6341	1	17	finance	finance	PROPN
ajfa-6341	1	18	&	&	CCONJ
ajfa-6341	1	19	accounting	accounting	PROPN
ajfa-6341	1	20	issn	issn	PROPN
ajfa-6341	1	21	1946	1946	NUM
ajfa-6341	1	22	-	-	PUNCT
ajfa-6341	1	23	052x	052x	PROPN
ajfa-6341	1	24	2014	2014	NUM
ajfa-6341	1	25	,	,	PUNCT
ajfa-6341	1	26	vol	vol	NOUN
ajfa-6341	1	27	.	.	PROPN
ajfa-6341	1	28	6	6	NUM
ajfa-6341	1	29	,	,	PUNCT
ajfa-6341	1	30	no	no	INTJ
ajfa-6341	1	31	.	.	NOUN
ajfa-6341	1	32	2	2	NUM
ajfa-6341	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	1	34	301	301	NUM
ajfa-6341	1	35	the	the	DET
ajfa-6341	1	36	impact	impact	NOUN
ajfa-6341	1	37	of	of	ADP
ajfa-6341	1	38	treasurer	treasurer	NOUN
ajfa-6341	1	39	’s	’s	PART
ajfa-6341	1	40	experience	experience	NOUN
ajfa-6341	1	41	and	and	CCONJ
ajfa-6341	1	42	knowledge	knowledge	NOUN
ajfa-6341	1	43	on	on	ADP
ajfa-6341	1	44	the	the	DET
ajfa-6341	1	45	effectiveness	effectiveness	NOUN
ajfa-6341	1	46	of	of	ADP
ajfa-6341	1	47	the	the	DET
ajfa-6341	1	48	administration	administration	NOUN
ajfa-6341	1	49	and	and	CCONJ
ajfa-6341	1	50	preparation	preparation	NOUN
ajfa-6341	1	51	of	of	ADP
ajfa-6341	1	52	the	the	DET
ajfa-6341	1	53	accountability	accountability	NOUN
ajfa-6341	1	54	reporting	reporting	NOUN
ajfa-6341	1	55	system	system	NOUN
ajfa-6341	1	56	in	in	ADP
ajfa-6341	1	57	north	north	PROPN
ajfa-6341	1	58	sumatera	sumatera	PROPN
ajfa-6341	1	59	azhar	azhar	PROPN
ajfa-6341	1	60	maksum	maksum	PROPN
ajfa-6341	1	61	*	*	PUNCT
ajfa-6341	1	62	,	,	PUNCT
ajfa-6341	1	63	rustam	rustam	PROPN
ajfa-6341	1	64	hamid	hamid	PROPN
ajfa-6341	1	65	,	,	PUNCT
ajfa-6341	1	66	&	&	CCONJ
ajfa-6341	1	67	iskandar	iskandar	PROPN
ajfa-6341	1	68	muda	muda	PROPN
ajfa-6341	1	69	faculty	faculty	PROPN
ajfa-6341	1	70	of	of	ADP
ajfa-6341	1	71	economics	economic	NOUN
ajfa-6341	1	72	and	and	CCONJ
ajfa-6341	1	73	business	business	NOUN
ajfa-6341	1	74	,	,	PUNCT
ajfa-6341	1	75	university	university	NOUN
ajfa-6341	1	76	of	of	ADP
ajfa-6341	1	77	north	north	PROPN
ajfa-6341	1	78	sumatera	sumatera	PROPN
ajfa-6341	1	79	jl	jl	PROPN
ajfa-6341	1	80	.	.	PUNCT
ajfa-6341	2	1	dr	dr	PROPN
ajfa-6341	2	2	.	.	PROPN
ajfa-6341	2	3	t.mansur	t.mansur	PROPN
ajfa-6341	2	4	,	,	PUNCT
ajfa-6341	2	5	no.9	no.9	PROPN
ajfa-6341	2	6	,	,	PUNCT
ajfa-6341	2	7	kampus	kampus	PROPN
ajfa-6341	2	8	usu	usu	PROPN
ajfa-6341	2	9	,	,	PUNCT
ajfa-6341	2	10	medan	medan	PROPN
ajfa-6341	2	11	,	,	PUNCT
ajfa-6341	2	12	20155	20155	NUM
ajfa-6341	2	13	,	,	PUNCT
ajfa-6341	2	14	north	north	NOUN
ajfa-6341	2	15	sumatera	sumatera	NOUN
ajfa-6341	2	16	,	,	PUNCT
ajfa-6341	2	17	indonesia	indonesia	PROPN
ajfa-6341	2	18	*	*	PUNCT
ajfa-6341	2	19	corresponding	correspond	VERB
ajfa-6341	2	20	author	author	NOUN
ajfa-6341	2	21	,	,	PUNCT
ajfa-6341	2	22	e	e	NOUN
ajfa-6341	2	23	-	-	NOUN
ajfa-6341	2	24	mail	mail	NOUN
ajfa-6341	2	25	:	:	PUNCT
ajfa-6341	2	26	azhar.maksum@yahoo.com	azhar.maksum@yahoo.com	PROPN
ajfa-6341	2	27	received	receive	VERB
ajfa-6341	2	28	:	:	PUNCT
ajfa-6341	2	29	sep	sep	PROPN
ajfa-6341	2	30	.	.	PROPN
ajfa-6341	2	31	22	22	NUM
ajfa-6341	2	32	,	,	PUNCT
ajfa-6341	2	33	2013	2013	NUM
ajfa-6341	2	34	accepted	accept	VERB
ajfa-6341	2	35	:	:	PUNCT
ajfa-6341	2	36	oct	oct	PROPN
ajfa-6341	2	37	.	.	PROPN
ajfa-6341	2	38	29	29	NUM
ajfa-6341	2	39	,	,	PUNCT
ajfa-6341	2	40	2014	2014	NUM
ajfa-6341	2	41	published	publish	VERB
ajfa-6341	2	42	:	:	PUNCT
ajfa-6341	2	43	december	december	PROPN
ajfa-6341	2	44	1	1	NUM
ajfa-6341	2	45	,	,	PUNCT
ajfa-6341	2	46	2014	2014	NUM
ajfa-6341	2	47	doi:10.5296	doi:10.5296	NOUN
ajfa-6341	2	48	/	/	SYM
ajfa-6341	2	49	ajfa.v6i2.6341	ajfa.v6i2.6341	NOUN
ajfa-6341	2	50	url	url	NOUN
ajfa-6341	2	51	:	:	PUNCT
ajfa-6341	2	52	http://dx.doi.org/10.5296/ajfa.v6i2.6341	http://dx.doi.org/10.5296/ajfa.v6i2.6341	X
ajfa-6341	2	53	abstract	abstract	NOUN
ajfa-6341	2	54	this	this	DET
ajfa-6341	2	55	study	study	NOUN
ajfa-6341	2	56	aims	aim	VERB
ajfa-6341	2	57	to	to	PART
ajfa-6341	2	58	determine	determine	VERB
ajfa-6341	2	59	the	the	DET
ajfa-6341	2	60	role	role	NOUN
ajfa-6341	2	61	of	of	ADP
ajfa-6341	2	62	treasurer	treasurer	NOUN
ajfa-6341	2	63	’s	’s	PART
ajfa-6341	2	64	experience	experience	NOUN
ajfa-6341	2	65	and	and	CCONJ
ajfa-6341	2	66	knowledge	knowledge	NOUN
ajfa-6341	2	67	on	on	ADP
ajfa-6341	2	68	permendagri	permendagri	NOUN
ajfa-6341	2	69	(	(	PUNCT
ajfa-6341	2	70	minister	minister	NOUN
ajfa-6341	2	71	regulation	regulation	NOUN
ajfa-6341	2	72	)	)	PUNCT
ajfa-6341	3	1	no	no	INTJ
ajfa-6341	3	2	.	.	PUNCT
ajfa-6341	4	1	55/2008	55/2008	NOUN
ajfa-6341	4	2	to	to	PART
ajfa-6341	4	3	create	create	VERB
ajfa-6341	4	4	the	the	DET
ajfa-6341	4	5	effectiveness	effectiveness	NOUN
ajfa-6341	4	6	of	of	ADP
ajfa-6341	4	7	administration	administration	NOUN
ajfa-6341	4	8	and	and	CCONJ
ajfa-6341	4	9	preparation	preparation	NOUN
ajfa-6341	4	10	of	of	ADP
ajfa-6341	4	11	the	the	DET
ajfa-6341	4	12	accountability	accountability	NOUN
ajfa-6341	4	13	reporting	reporting	NOUN
ajfa-6341	4	14	system	system	NOUN
ajfa-6341	4	15	.	.	PUNCT
ajfa-6341	5	1	this	this	DET
ajfa-6341	5	2	study	study	NOUN
ajfa-6341	5	3	is	be	AUX
ajfa-6341	5	4	an	an	DET
ajfa-6341	5	5	explanatory	explanatory	ADJ
ajfa-6341	5	6	survey	survey	NOUN
ajfa-6341	5	7	using	use	VERB
ajfa-6341	5	8	primary	primary	ADJ
ajfa-6341	5	9	data	datum	NOUN
ajfa-6341	5	10	.	.	PUNCT
ajfa-6341	6	1	the	the	DET
ajfa-6341	6	2	scope	scope	NOUN
ajfa-6341	6	3	of	of	ADP
ajfa-6341	6	4	the	the	DET
ajfa-6341	6	5	study	study	NOUN
ajfa-6341	6	6	includes	include	VERB
ajfa-6341	6	7	the	the	DET
ajfa-6341	6	8	new	new	ADJ
ajfa-6341	6	9	expanded	expand	VERB
ajfa-6341	6	10	regional	regional	ADJ
ajfa-6341	6	11	governments	government	NOUN
ajfa-6341	6	12	,	,	PUNCT
ajfa-6341	6	13	namely	namely	ADV
ajfa-6341	6	14	;	;	PUNCT
ajfa-6341	6	15	the	the	DET
ajfa-6341	6	16	districts	district	NOUN
ajfa-6341	6	17	of	of	ADP
ajfa-6341	6	18	batubara	batubara	NOUN
ajfa-6341	6	19	,	,	PUNCT
ajfa-6341	6	20	padang	padang	PROPN
ajfa-6341	6	21	lawas	lawas	PROPN
ajfa-6341	6	22	,	,	PUNCT
ajfa-6341	6	23	south	south	PROPN
ajfa-6341	6	24	labuhan	labuhan	PROPN
ajfa-6341	6	25	batu	batu	PROPN
ajfa-6341	6	26	and	and	CCONJ
ajfa-6341	6	27	north	north	PROPN
ajfa-6341	6	28	labuhan	labuhan	PROPN
ajfa-6341	6	29	batu	batu	PROPN
ajfa-6341	6	30	.	.	PUNCT
ajfa-6341	7	1	the	the	DET
ajfa-6341	7	2	effectiveness	effectiveness	NOUN
ajfa-6341	7	3	of	of	ADP
ajfa-6341	7	4	the	the	DET
ajfa-6341	7	5	administration	administration	NOUN
ajfa-6341	7	6	and	and	CCONJ
ajfa-6341	7	7	preparation	preparation	NOUN
ajfa-6341	7	8	of	of	ADP
ajfa-6341	7	9	the	the	DET
ajfa-6341	7	10	accountability	accountability	NOUN
ajfa-6341	7	11	reporting	reporting	NOUN
ajfa-6341	7	12	system	system	NOUN
ajfa-6341	7	13	is	be	AUX
ajfa-6341	7	14	used	use	VERB
ajfa-6341	7	15	as	as	ADP
ajfa-6341	7	16	a	a	DET
ajfa-6341	7	17	dependent	dependent	ADJ
ajfa-6341	7	18	variable	variable	NOUN
ajfa-6341	7	19	and	and	CCONJ
ajfa-6341	7	20	both	both	DET
ajfa-6341	7	21	treasurer	treasurer	NOUN
ajfa-6341	7	22	’s	’s	PART
ajfa-6341	7	23	experience	experience	NOUN
ajfa-6341	7	24	and	and	CCONJ
ajfa-6341	7	25	knowledge	knowledge	NOUN
ajfa-6341	7	26	are	be	AUX
ajfa-6341	7	27	the	the	DET
ajfa-6341	7	28	independent	independent	ADJ
ajfa-6341	7	29	variables	variable	NOUN
ajfa-6341	7	30	.	.	PUNCT
ajfa-6341	8	1	the	the	DET
ajfa-6341	8	2	study	study	NOUN
ajfa-6341	8	3	population	population	NOUN
ajfa-6341	8	4	comprises	comprise	NOUN
ajfa-6341	8	5	of	of	ADP
ajfa-6341	8	6	310	310	NUM
ajfa-6341	8	7	people	people	NOUN
ajfa-6341	8	8	where	where	SCONJ
ajfa-6341	8	9	115	115	NUM
ajfa-6341	8	10	people	people	NOUN
ajfa-6341	8	11	are	be	AUX
ajfa-6341	8	12	selected	select	VERB
ajfa-6341	8	13	as	as	ADP
ajfa-6341	8	14	the	the	DET
ajfa-6341	8	15	sample	sample	NOUN
ajfa-6341	8	16	using	use	VERB
ajfa-6341	8	17	the	the	DET
ajfa-6341	8	18	purposive	purposive	ADJ
ajfa-6341	8	19	random	random	ADJ
ajfa-6341	8	20	sampling	sampling	NOUN
ajfa-6341	8	21	method	method	NOUN
ajfa-6341	8	22	.	.	PUNCT
ajfa-6341	9	1	the	the	DET
ajfa-6341	9	2	study	study	NOUN
ajfa-6341	9	3	founds	found	VERB
ajfa-6341	9	4	that	that	SCONJ
ajfa-6341	9	5	the	the	DET
ajfa-6341	9	6	experience	experience	NOUN
ajfa-6341	9	7	variable	variable	NOUN
ajfa-6341	9	8	does	do	AUX
ajfa-6341	9	9	not	not	PART
ajfa-6341	9	10	affect	affect	VERB
ajfa-6341	9	11	the	the	DET
ajfa-6341	9	12	effectiveness	effectiveness	NOUN
ajfa-6341	9	13	of	of	ADP
ajfa-6341	9	14	the	the	DET
ajfa-6341	9	15	administration	administration	NOUN
ajfa-6341	9	16	and	and	CCONJ
ajfa-6341	9	17	preparation	preparation	NOUN
ajfa-6341	9	18	of	of	ADP
ajfa-6341	9	19	the	the	DET
ajfa-6341	9	20	accountability	accountability	NOUN
ajfa-6341	9	21	reporting	reporting	NOUN
ajfa-6341	9	22	system	system	NOUN
ajfa-6341	9	23	;	;	PUNCT
ajfa-6341	9	24	meanwhile	meanwhile	ADV
ajfa-6341	9	25	,	,	PUNCT
ajfa-6341	9	26	the	the	DET
ajfa-6341	9	27	knowledge	knowledge	NOUN
ajfa-6341	9	28	variable	variable	NOUN
ajfa-6341	9	29	has	have	VERB
ajfa-6341	9	30	an	an	DET
ajfa-6341	9	31	effect	effect	NOUN
ajfa-6341	9	32	on	on	ADP
ajfa-6341	9	33	the	the	DET
ajfa-6341	9	34	effectiveness	effectiveness	NOUN
ajfa-6341	9	35	of	of	ADP
ajfa-6341	9	36	the	the	DET
ajfa-6341	9	37	administration	administration	NOUN
ajfa-6341	9	38	and	and	CCONJ
ajfa-6341	9	39	preparation	preparation	NOUN
ajfa-6341	9	40	of	of	ADP
ajfa-6341	9	41	the	the	DET
ajfa-6341	9	42	accountability	accountability	NOUN
ajfa-6341	9	43	reporting	reporting	NOUN
ajfa-6341	9	44	system	system	NOUN
ajfa-6341	9	45	.	.	PUNCT
ajfa-6341	10	1	keywords	keyword	NOUN
ajfa-6341	10	2	:	:	PUNCT
ajfa-6341	10	3	effectiveness	effectiveness	NOUN
ajfa-6341	10	4	of	of	ADP
ajfa-6341	10	5	the	the	DET
ajfa-6341	10	6	administration	administration	NOUN
ajfa-6341	10	7	and	and	CCONJ
ajfa-6341	10	8	preparation	preparation	NOUN
ajfa-6341	10	9	of	of	ADP
ajfa-6341	10	10	the	the	DET
ajfa-6341	10	11	accountability	accountability	NOUN
ajfa-6341	10	12	reporting	reporting	NOUN
ajfa-6341	10	13	system	system	NOUN
ajfa-6341	10	14	,	,	PUNCT
ajfa-6341	10	15	experience	experience	NOUN
ajfa-6341	10	16	and	and	CCONJ
ajfa-6341	10	17	knowledge	knowledge	NOUN
ajfa-6341	10	18	.	.	PUNCT
ajfa-6341	11	1	asian	asian	ADJ
ajfa-6341	11	2	journal	journal	PROPN
ajfa-6341	11	3	of	of	ADP
ajfa-6341	11	4	finance	finance	PROPN
ajfa-6341	11	5	&	&	CCONJ
ajfa-6341	11	6	accounting	accounting	PROPN
ajfa-6341	11	7	issn	issn	PROPN
ajfa-6341	11	8	1946	1946	NUM
ajfa-6341	11	9	-	-	PUNCT
ajfa-6341	11	10	052x	052x	PROPN
ajfa-6341	11	11	2014	2014	NUM
ajfa-6341	11	12	,	,	PUNCT
ajfa-6341	11	13	vol	vol	NOUN
ajfa-6341	11	14	.	.	PROPN
ajfa-6341	12	1	6	6	NUM
ajfa-6341	12	2	,	,	PUNCT
ajfa-6341	12	3	no	no	INTJ
ajfa-6341	12	4	.	.	NOUN
ajfa-6341	12	5	2	2	NUM
ajfa-6341	12	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	12	7	302	302	NUM
ajfa-6341	12	8	1	1	NUM
ajfa-6341	12	9	.	.	PUNCT
ajfa-6341	13	1	introduction	introduction	NOUN
ajfa-6341	13	2	the	the	DET
ajfa-6341	13	3	efforts	effort	NOUN
ajfa-6341	13	4	to	to	PART
ajfa-6341	13	5	improve	improve	VERB
ajfa-6341	13	6	the	the	DET
ajfa-6341	13	7	presentation	presentation	NOUN
ajfa-6341	13	8	of	of	ADP
ajfa-6341	13	9	the	the	DET
ajfa-6341	13	10	regional	regional	ADJ
ajfa-6341	13	11	financial	financial	ADJ
ajfa-6341	13	12	report	report	NOUN
ajfa-6341	13	13	’s	’s	PART
ajfa-6341	13	14	submission	submission	NOUN
ajfa-6341	13	15	are	be	AUX
ajfa-6341	13	16	increasingly	increasingly	ADV
ajfa-6341	13	17	being	be	AUX
ajfa-6341	13	18	discussed	discuss	VERB
ajfa-6341	13	19	.	.	PUNCT
ajfa-6341	14	1	this	this	PRON
ajfa-6341	14	2	is	be	AUX
ajfa-6341	14	3	related	relate	VERB
ajfa-6341	14	4	to	to	ADP
ajfa-6341	14	5	the	the	DET
ajfa-6341	14	6	importance	importance	NOUN
ajfa-6341	14	7	of	of	ADP
ajfa-6341	14	8	the	the	DET
ajfa-6341	14	9	governance	governance	NOUN
ajfa-6341	14	10	reform	reform	NOUN
ajfa-6341	14	11	,	,	PUNCT
ajfa-6341	14	12	thus	thus	ADV
ajfa-6341	14	13	the	the	DET
ajfa-6341	14	14	efforts	effort	NOUN
ajfa-6341	14	15	towards	towards	ADP
ajfa-6341	14	16	achieving	achieve	VERB
ajfa-6341	14	17	good	good	ADJ
ajfa-6341	14	18	governance	governance	NOUN
ajfa-6341	14	19	and	and	CCONJ
ajfa-6341	14	20	authoritative	authoritative	ADJ
ajfa-6341	14	21	have	have	AUX
ajfa-6341	14	22	continously	continously	ADV
ajfa-6341	14	23	been	be	AUX
ajfa-6341	14	24	emphasized	emphasize	VERB
ajfa-6341	14	25	.	.	PUNCT
ajfa-6341	15	1	unfortunately	unfortunately	ADV
ajfa-6341	15	2	,	,	PUNCT
ajfa-6341	15	3	the	the	DET
ajfa-6341	15	4	efforts	effort	NOUN
ajfa-6341	15	5	to	to	PART
ajfa-6341	15	6	reform	reform	VERB
ajfa-6341	15	7	the	the	DET
ajfa-6341	15	8	financial	financial	ADJ
ajfa-6341	15	9	reporting	reporting	NOUN
ajfa-6341	15	10	presentation	presentation	NOUN
ajfa-6341	15	11	seems	seem	VERB
ajfa-6341	15	12	to	to	PART
ajfa-6341	15	13	not	not	PART
ajfa-6341	15	14	have	have	AUX
ajfa-6341	15	15	been	be	AUX
ajfa-6341	15	16	fully	fully	ADV
ajfa-6341	15	17	implemented	implement	VERB
ajfa-6341	15	18	yet	yet	ADV
ajfa-6341	15	19	by	by	ADP
ajfa-6341	15	20	the	the	DET
ajfa-6341	15	21	regional	regional	ADJ
ajfa-6341	15	22	governments	government	NOUN
ajfa-6341	15	23	as	as	ADV
ajfa-6341	15	24	well	well	ADV
ajfa-6341	15	25	as	as	ADP
ajfa-6341	15	26	the	the	DET
ajfa-6341	15	27	task	task	NOUN
ajfa-6341	15	28	force	force	NOUN
ajfa-6341	15	29	units	unit	NOUN
ajfa-6341	15	30	within	within	ADP
ajfa-6341	15	31	the	the	DET
ajfa-6341	15	32	regional	regional	ADJ
ajfa-6341	15	33	government	government	NOUN
ajfa-6341	15	34	.	.	PUNCT
ajfa-6341	16	1	a	a	DET
ajfa-6341	16	2	change	change	NOUN
ajfa-6341	16	3	in	in	ADP
ajfa-6341	16	4	the	the	DET
ajfa-6341	16	5	regional	regional	ADJ
ajfa-6341	16	6	government	government	NOUN
ajfa-6341	16	7	’s	’s	PART
ajfa-6341	16	8	accounting	accounting	NOUN
ajfa-6341	16	9	approach	approach	NOUN
ajfa-6341	16	10	of	of	ADP
ajfa-6341	16	11	single	single	ADJ
ajfa-6341	16	12	entry	entry	NOUN
ajfa-6341	16	13	into	into	ADP
ajfa-6341	16	14	double	double	ADJ
ajfa-6341	16	15	entry	entry	NOUN
ajfa-6341	16	16	is	be	AUX
ajfa-6341	16	17	a	a	DET
ajfa-6341	16	18	fairly	fairly	ADV
ajfa-6341	16	19	revolutionary	revolutionary	ADJ
ajfa-6341	16	20	change	change	NOUN
ajfa-6341	16	21	.	.	PUNCT
ajfa-6341	17	1	on	on	ADP
ajfa-6341	17	2	the	the	DET
ajfa-6341	17	3	other	other	ADJ
ajfa-6341	17	4	hand	hand	NOUN
ajfa-6341	17	5	,	,	PUNCT
ajfa-6341	17	6	the	the	DET
ajfa-6341	17	7	publication	publication	NOUN
ajfa-6341	17	8	of	of	ADP
ajfa-6341	17	9	financial	financial	ADJ
ajfa-6341	17	10	statements	statement	NOUN
ajfa-6341	17	11	by	by	ADP
ajfa-6341	17	12	regional	regional	ADJ
ajfa-6341	17	13	governments	government	NOUN
ajfa-6341	17	14	through	through	ADP
ajfa-6341	17	15	newspapers	newspaper	NOUN
ajfa-6341	17	16	or	or	CCONJ
ajfa-6341	17	17	the	the	DET
ajfa-6341	17	18	internet	internet	NOUN
ajfa-6341	17	19	does	do	AUX
ajfa-6341	17	20	not	not	PART
ajfa-6341	17	21	seem	seem	VERB
ajfa-6341	17	22	to	to	PART
ajfa-6341	17	23	be	be	AUX
ajfa-6341	17	24	a	a	DET
ajfa-6341	17	25	common	common	ADJ
ajfa-6341	17	26	thing	thing	NOUN
ajfa-6341	17	27	for	for	ADP
ajfa-6341	17	28	most	most	ADJ
ajfa-6341	17	29	regions	region	NOUN
ajfa-6341	17	30	.	.	PUNCT
ajfa-6341	18	1	the	the	DET
ajfa-6341	18	2	government	government	NOUN
ajfa-6341	18	3	realizes	realize	VERB
ajfa-6341	18	4	this	this	DET
ajfa-6341	18	5	matter	matter	NOUN
ajfa-6341	18	6	,	,	PUNCT
ajfa-6341	18	7	including	include	VERB
ajfa-6341	18	8	the	the	DET
ajfa-6341	18	9	efforts	effort	NOUN
ajfa-6341	18	10	made	make	VERB
ajfa-6341	18	11	by	by	ADP
ajfa-6341	18	12	issuing	issue	VERB
ajfa-6341	18	13	the	the	DET
ajfa-6341	18	14	regulation	regulation	NOUN
ajfa-6341	18	15	of	of	ADP
ajfa-6341	18	16	the	the	DET
ajfa-6341	18	17	ministry	ministry	PROPN
ajfa-6341	18	18	of	of	ADP
ajfa-6341	18	19	the	the	DET
ajfa-6341	18	20	internal	internal	PROPN
ajfa-6341	18	21	affairs	affair	NOUN
ajfa-6341	18	22	,	,	PUNCT
ajfa-6341	18	23	especially	especially	ADV
ajfa-6341	18	24	related	relate	VERB
ajfa-6341	18	25	to	to	ADP
ajfa-6341	18	26	treasury	treasury	NOUN
ajfa-6341	18	27	and	and	CCONJ
ajfa-6341	18	28	governance	governance	NOUN
ajfa-6341	18	29	administration	administration	NOUN
ajfa-6341	18	30	.	.	PUNCT
ajfa-6341	19	1	it	it	PRON
ajfa-6341	19	2	is	be	AUX
ajfa-6341	19	3	marked	mark	VERB
ajfa-6341	19	4	by	by	ADP
ajfa-6341	19	5	the	the	DET
ajfa-6341	19	6	creation	creation	NOUN
ajfa-6341	19	7	of	of	ADP
ajfa-6341	19	8	permendagri	permendagri	NOUN
ajfa-6341	19	9	no.55/2008	no.55/2008	NOUN
ajfa-6341	19	10	on	on	ADP
ajfa-6341	19	11	the	the	DET
ajfa-6341	19	12	procedures	procedure	NOUN
ajfa-6341	19	13	of	of	ADP
ajfa-6341	19	14	treasurer	treasurer	NOUN
ajfa-6341	19	15	’s	’s	PART
ajfa-6341	19	16	administration	administration	NOUN
ajfa-6341	19	17	and	and	CCONJ
ajfa-6341	19	18	accountability	accountability	NOUN
ajfa-6341	19	19	report	report	NOUN
ajfa-6341	19	20	preparation	preparation	NOUN
ajfa-6341	19	21	.	.	PUNCT
ajfa-6341	20	1	all	all	DET
ajfa-6341	20	2	the	the	DET
ajfa-6341	20	3	treasurers	treasurer	NOUN
ajfa-6341	20	4	(	(	PUNCT
ajfa-6341	20	5	concentrating	concentrate	VERB
ajfa-6341	20	6	on	on	ADP
ajfa-6341	20	7	receipts	receipt	NOUN
ajfa-6341	20	8	and	and	CCONJ
ajfa-6341	20	9	spending	spending	NOUN
ajfa-6341	20	10	)	)	PUNCT
ajfa-6341	20	11	are	be	AUX
ajfa-6341	20	12	at	at	ADP
ajfa-6341	20	13	the	the	DET
ajfa-6341	20	14	forefront	forefront	NOUN
ajfa-6341	20	15	of	of	ADP
ajfa-6341	20	16	the	the	DET
ajfa-6341	20	17	implementation	implementation	NOUN
ajfa-6341	20	18	of	of	ADP
ajfa-6341	20	19	this	this	DET
ajfa-6341	20	20	regulation	regulation	NOUN
ajfa-6341	20	21	.	.	PUNCT
ajfa-6341	21	1	a	a	DET
ajfa-6341	21	2	treasurer	treasurer	NOUN
ajfa-6341	21	3	of	of	ADP
ajfa-6341	21	4	task	task	NOUN
ajfa-6341	21	5	force	force	NOUN
ajfa-6341	21	6	units	unit	NOUN
ajfa-6341	21	7	which	which	PRON
ajfa-6341	21	8	are	be	AUX
ajfa-6341	21	9	based	base	VERB
ajfa-6341	21	10	on	on	ADP
ajfa-6341	21	11	the	the	DET
ajfa-6341	21	12	current	current	ADJ
ajfa-6341	21	13	regulation	regulation	NOUN
ajfa-6341	21	14	is	be	AUX
ajfa-6341	21	15	obliged	oblige	VERB
ajfa-6341	21	16	to	to	PART
ajfa-6341	21	17	submit	submit	VERB
ajfa-6341	21	18	the	the	DET
ajfa-6341	21	19	financial	financial	ADJ
ajfa-6341	21	20	reports	report	NOUN
ajfa-6341	21	21	2	2	NUM
ajfa-6341	21	22	months	month	NOUN
ajfa-6341	21	23	upon	upon	SCONJ
ajfa-6341	21	24	the	the	DET
ajfa-6341	21	25	year	year	NOUN
ajfa-6341	21	26	-	-	PUNCT
ajfa-6341	21	27	end	end	NOUN
ajfa-6341	21	28	closing	closing	NOUN
ajfa-6341	21	29	of	of	ADP
ajfa-6341	21	30	accounts	account	NOUN
ajfa-6341	21	31	.	.	PUNCT
ajfa-6341	22	1	if	if	SCONJ
ajfa-6341	22	2	the	the	DET
ajfa-6341	22	3	performance	performance	NOUN
ajfa-6341	22	4	is	be	AUX
ajfa-6341	22	5	good	good	ADJ
ajfa-6341	22	6	,	,	PUNCT
ajfa-6341	22	7	then	then	ADV
ajfa-6341	22	8	the	the	DET
ajfa-6341	22	9	regional	regional	ADJ
ajfa-6341	22	10	government	government	NOUN
ajfa-6341	22	11	treasurers	treasurer	NOUN
ajfa-6341	22	12	’	'	PUNCT
ajfa-6341	22	13	efforts	effort	NOUN
ajfa-6341	22	14	to	to	PART
ajfa-6341	22	15	obtain	obtain	VERB
ajfa-6341	22	16	the	the	DET
ajfa-6341	22	17	opinion	opinion	NOUN
ajfa-6341	22	18	of	of	ADP
ajfa-6341	22	19	financial	financial	ADJ
ajfa-6341	22	20	statements	statement	NOUN
ajfa-6341	22	21	by	by	ADP
ajfa-6341	22	22	the	the	DET
ajfa-6341	22	23	audit	audit	NOUN
ajfa-6341	22	24	board	board	NOUN
ajfa-6341	22	25	with	with	ADP
ajfa-6341	22	26	qualified	qualified	ADJ
ajfa-6341	22	27	predicate	predicate	NOUN
ajfa-6341	22	28	are	be	AUX
ajfa-6341	22	29	not	not	PART
ajfa-6341	22	30	difficult	difficult	ADJ
ajfa-6341	22	31	to	to	PART
ajfa-6341	22	32	realize	realize	VERB
ajfa-6341	22	33	.	.	PUNCT
ajfa-6341	23	1	it	it	PRON
ajfa-6341	23	2	is	be	AUX
ajfa-6341	23	3	necessary	necessary	ADJ
ajfa-6341	23	4	to	to	PART
ajfa-6341	23	5	study	study	VERB
ajfa-6341	23	6	the	the	DET
ajfa-6341	23	7	main	main	ADJ
ajfa-6341	23	8	obstacle	obstacle	NOUN
ajfa-6341	23	9	of	of	ADP
ajfa-6341	23	10	not	not	PART
ajfa-6341	23	11	achieving	achieve	VERB
ajfa-6341	23	12	the	the	DET
ajfa-6341	23	13	qualified	qualified	ADJ
ajfa-6341	23	14	predicate	predicate	NOUN
ajfa-6341	23	15	from	from	ADP
ajfa-6341	23	16	several	several	ADJ
ajfa-6341	23	17	new	new	ADJ
ajfa-6341	23	18	expanded	expand	VERB
ajfa-6341	23	19	districts	district	NOUN
ajfa-6341	23	20	.	.	PUNCT
ajfa-6341	24	1	thus	thus	ADV
ajfa-6341	24	2	,	,	PUNCT
ajfa-6341	24	3	this	this	DET
ajfa-6341	24	4	study	study	NOUN
ajfa-6341	24	5	is	be	AUX
ajfa-6341	24	6	intended	intend	VERB
ajfa-6341	24	7	to	to	PART
ajfa-6341	24	8	look	look	VERB
ajfa-6341	24	9	at	at	ADP
ajfa-6341	24	10	the	the	DET
ajfa-6341	24	11	effectiveness	effectiveness	NOUN
ajfa-6341	24	12	of	of	ADP
ajfa-6341	24	13	the	the	DET
ajfa-6341	24	14	adminisration	adminisration	NOUN
ajfa-6341	24	15	and	and	CCONJ
ajfa-6341	24	16	the	the	DET
ajfa-6341	24	17	preparation	preparation	NOUN
ajfa-6341	24	18	of	of	ADP
ajfa-6341	24	19	the	the	DET
ajfa-6341	24	20	accountability	accountability	NOUN
ajfa-6341	24	21	reporting	reporting	NOUN
ajfa-6341	24	22	system	system	NOUN
ajfa-6341	24	23	of	of	ADP
ajfa-6341	24	24	regional	regional	ADJ
ajfa-6341	24	25	task	task	PROPN
ajfa-6341	24	26	force	force	PROPN
ajfa-6341	24	27	units	unit	NOUN
ajfa-6341	24	28	.	.	PUNCT
ajfa-6341	25	1	a	a	DET
ajfa-6341	25	2	study	study	NOUN
ajfa-6341	25	3	by	by	ADP
ajfa-6341	25	4	avazzadehfath	avazzadehfath	PROPN
ajfa-6341	25	5	et	et	PROPN
ajfa-6341	25	6	al	al	PROPN
ajfa-6341	25	7	.	.	PROPN
ajfa-6341	26	1	(	(	PUNCT
ajfa-6341	26	2	2011	2011	NUM
ajfa-6341	26	3	)	)	PUNCT
ajfa-6341	26	4	states	state	VERB
ajfa-6341	26	5	that	that	SCONJ
ajfa-6341	26	6	the	the	DET
ajfa-6341	26	7	skilled	skilled	ADJ
ajfa-6341	26	8	human	human	ADJ
ajfa-6341	26	9	resources	resource	NOUN
ajfa-6341	26	10	constitute	constitute	VERB
ajfa-6341	26	11	an	an	DET
ajfa-6341	26	12	important	important	ADJ
ajfa-6341	26	13	factor	factor	NOUN
ajfa-6341	26	14	for	for	ADP
ajfa-6341	26	15	an	an	DET
ajfa-6341	26	16	organization	organization	NOUN
ajfa-6341	26	17	.	.	PUNCT
ajfa-6341	27	1	a	a	DET
ajfa-6341	27	2	lot	lot	NOUN
ajfa-6341	27	3	of	of	ADP
ajfa-6341	27	4	organizations	organization	NOUN
ajfa-6341	27	5	are	be	AUX
ajfa-6341	27	6	always	always	ADV
ajfa-6341	27	7	seeking	seek	VERB
ajfa-6341	27	8	to	to	PART
ajfa-6341	27	9	improve	improve	VERB
ajfa-6341	27	10	the	the	DET
ajfa-6341	27	11	efficiency	efficiency	NOUN
ajfa-6341	27	12	of	of	ADP
ajfa-6341	27	13	the	the	DET
ajfa-6341	27	14	organizations	organization	NOUN
ajfa-6341	27	15	by	by	ADP
ajfa-6341	27	16	sending	send	VERB
ajfa-6341	27	17	their	their	PRON
ajfa-6341	27	18	employees	employee	NOUN
ajfa-6341	27	19	for	for	ADP
ajfa-6341	27	20	training	training	NOUN
ajfa-6341	27	21	,	,	PUNCT
ajfa-6341	27	22	on	on	ADP
ajfa-6341	27	23	a	a	DET
ajfa-6341	27	24	given	give	VERB
ajfa-6341	27	25	cost	cost	NOUN
ajfa-6341	27	26	.	.	PUNCT
ajfa-6341	28	1	their	their	PRON
ajfa-6341	28	2	study	study	NOUN
ajfa-6341	28	3	in	in	ADP
ajfa-6341	28	4	iran	iran	PROPN
ajfa-6341	28	5	has	have	AUX
ajfa-6341	28	6	found	find	VERB
ajfa-6341	28	7	that	that	SCONJ
ajfa-6341	28	8	the	the	DET
ajfa-6341	28	9	existing	exist	VERB
ajfa-6341	28	10	system	system	NOUN
ajfa-6341	28	11	especially	especially	ADV
ajfa-6341	28	12	for	for	ADP
ajfa-6341	28	13	the	the	DET
ajfa-6341	28	14	organization	organization	NOUN
ajfa-6341	28	15	’s	’s	PART
ajfa-6341	28	16	accounting	accounting	NOUN
ajfa-6341	28	17	information	information	NOUN
ajfa-6341	28	18	system	system	NOUN
ajfa-6341	28	19	related	relate	VERB
ajfa-6341	28	20	to	to	ADP
ajfa-6341	28	21	the	the	DET
ajfa-6341	28	22	activities	activity	NOUN
ajfa-6341	28	23	of	of	ADP
ajfa-6341	28	24	the	the	DET
ajfa-6341	28	25	human	human	ADJ
ajfa-6341	28	26	resource	resource	NOUN
ajfa-6341	28	27	cycle	cycle	NOUN
ajfa-6341	28	28	,	,	PUNCT
ajfa-6341	28	29	will	will	AUX
ajfa-6341	28	30	process	process	VERB
ajfa-6341	28	31	the	the	DET
ajfa-6341	28	32	data	datum	NOUN
ajfa-6341	28	33	and	and	CCONJ
ajfa-6341	28	34	convert	convert	VERB
ajfa-6341	28	35	them	they	PRON
ajfa-6341	28	36	into	into	ADP
ajfa-6341	28	37	practical	practical	ADJ
ajfa-6341	28	38	information	information	NOUN
ajfa-6341	28	39	.	.	PUNCT
ajfa-6341	29	1	it	it	PRON
ajfa-6341	29	2	also	also	ADV
ajfa-6341	29	3	finds	find	VERB
ajfa-6341	29	4	that	that	SCONJ
ajfa-6341	29	5	the	the	DET
ajfa-6341	29	6	investment	investment	NOUN
ajfa-6341	29	7	decisions	decision	NOUN
ajfa-6341	29	8	are	be	AUX
ajfa-6341	29	9	influenced	influence	VERB
ajfa-6341	29	10	by	by	ADP
ajfa-6341	29	11	the	the	DET
ajfa-6341	29	12	presence	presence	NOUN
ajfa-6341	29	13	of	of	ADP
ajfa-6341	29	14	the	the	DET
ajfa-6341	29	15	human	human	ADJ
ajfa-6341	29	16	resource	resource	NOUN
ajfa-6341	29	17	accounting	accounting	NOUN
ajfa-6341	29	18	cycle	cycle	NOUN
ajfa-6341	29	19	and	and	CCONJ
ajfa-6341	29	20	disclosed	disclose	VERB
ajfa-6341	29	21	in	in	ADP
ajfa-6341	29	22	the	the	DET
ajfa-6341	29	23	financial	financial	ADJ
ajfa-6341	29	24	statements	statement	NOUN
ajfa-6341	29	25	.	.	PUNCT
ajfa-6341	30	1	thus	thus	ADV
ajfa-6341	30	2	,	,	PUNCT
ajfa-6341	30	3	this	this	PRON
ajfa-6341	30	4	concludes	conclude	VERB
ajfa-6341	30	5	that	that	SCONJ
ajfa-6341	30	6	the	the	DET
ajfa-6341	30	7	human	human	ADJ
ajfa-6341	30	8	resource	resource	NOUN
ajfa-6341	30	9	accounting	accounting	NOUN
ajfa-6341	30	10	system	system	NOUN
ajfa-6341	30	11	which	which	PRON
ajfa-6341	30	12	is	be	AUX
ajfa-6341	30	13	integrated	integrate	VERB
ajfa-6341	30	14	with	with	ADP
ajfa-6341	30	15	the	the	DET
ajfa-6341	30	16	financial	financial	ADJ
ajfa-6341	30	17	reporting	reporting	NOUN
ajfa-6341	30	18	cycle	cycle	NOUN
ajfa-6341	30	19	contributes	contribute	VERB
ajfa-6341	30	20	to	to	ADP
ajfa-6341	30	21	the	the	DET
ajfa-6341	30	22	production	production	NOUN
ajfa-6341	30	23	of	of	ADP
ajfa-6341	30	24	relevant	relevant	ADJ
ajfa-6341	30	25	decisions	decision	NOUN
ajfa-6341	30	26	contained	contain	VERB
ajfa-6341	30	27	in	in	ADP
ajfa-6341	30	28	effective	effective	ADJ
ajfa-6341	30	29	reports	report	NOUN
ajfa-6341	30	30	.	.	PUNCT
ajfa-6341	31	1	meanwhile	meanwhile	ADV
ajfa-6341	31	2	,	,	PUNCT
ajfa-6341	31	3	the	the	DET
ajfa-6341	31	4	findings	finding	NOUN
ajfa-6341	31	5	by	by	ADP
ajfa-6341	31	6	meyta	meyta	NOUN
ajfa-6341	31	7	et	et	PROPN
ajfa-6341	31	8	al	al	PROPN
ajfa-6341	31	9	.	.	PROPN
ajfa-6341	32	1	(	(	PUNCT
ajfa-6341	32	2	2013	2013	NUM
ajfa-6341	32	3	)	)	PUNCT
ajfa-6341	32	4	which	which	PRON
ajfa-6341	32	5	examine	examine	VERB
ajfa-6341	32	6	the	the	DET
ajfa-6341	32	7	fiscal	fiscal	ADJ
ajfa-6341	32	8	management	management	NOUN
ajfa-6341	32	9	perspective	perspective	NOUN
ajfa-6341	32	10	based	base	VERB
ajfa-6341	32	11	on	on	ADP
ajfa-6341	32	12	permendagri	permendagri	NOUN
ajfa-6341	32	13	no	no	INTJ
ajfa-6341	32	14	.	.	PUNCT
ajfa-6341	33	1	59/2007	59/2007	NUM
ajfa-6341	33	2	in	in	ADP
ajfa-6341	33	3	the	the	DET
ajfa-6341	33	4	financial	financial	ADJ
ajfa-6341	33	5	management	management	NOUN
ajfa-6341	33	6	board	board	NOUN
ajfa-6341	33	7	and	and	CCONJ
ajfa-6341	33	8	the	the	DET
ajfa-6341	33	9	regional	regional	ADJ
ajfa-6341	33	10	asset	asset	NOUN
ajfa-6341	33	11	in	in	ADP
ajfa-6341	33	12	sorong	sorong	ADJ
ajfa-6341	33	13	city	city	NOUN
ajfa-6341	33	14	have	have	AUX
ajfa-6341	33	15	concluded	conclude	VERB
ajfa-6341	33	16	that	that	SCONJ
ajfa-6341	33	17	the	the	DET
ajfa-6341	33	18	processes	process	NOUN
ajfa-6341	33	19	of	of	ADP
ajfa-6341	33	20	planning	planning	NOUN
ajfa-6341	33	21	,	,	PUNCT
ajfa-6341	33	22	preparation	preparation	NOUN
ajfa-6341	33	23	,	,	PUNCT
ajfa-6341	33	24	implementation	implementation	NOUN
ajfa-6341	33	25	,	,	PUNCT
ajfa-6341	33	26	administration	administration	NOUN
ajfa-6341	33	27	,	,	PUNCT
ajfa-6341	33	28	reporting	reporting	NOUN
ajfa-6341	33	29	and	and	CCONJ
ajfa-6341	33	30	accountability	accountability	NOUN
ajfa-6341	33	31	of	of	ADP
ajfa-6341	33	32	budgets	budget	NOUN
ajfa-6341	33	33	in	in	ADP
ajfa-6341	33	34	sorong	sorong	ADJ
ajfa-6341	33	35	city	city	NOUN
ajfa-6341	33	36	have	have	AUX
ajfa-6341	33	37	not	not	PART
ajfa-6341	33	38	been	be	AUX
ajfa-6341	33	39	fully	fully	ADV
ajfa-6341	33	40	carried	carry	VERB
ajfa-6341	33	41	out	out	ADP
ajfa-6341	33	42	in	in	ADP
ajfa-6341	33	43	accordance	accordance	NOUN
ajfa-6341	33	44	with	with	ADP
ajfa-6341	33	45	the	the	DET
ajfa-6341	33	46	regulations	regulation	NOUN
ajfa-6341	33	47	because	because	SCONJ
ajfa-6341	33	48	of	of	ADP
ajfa-6341	33	49	the	the	DET
ajfa-6341	33	50	fact	fact	NOUN
ajfa-6341	33	51	that	that	SCONJ
ajfa-6341	33	52	some	some	DET
ajfa-6341	33	53	changes	change	NOUN
ajfa-6341	33	54	in	in	ADP
ajfa-6341	33	55	the	the	DET
ajfa-6341	33	56	new	new	ADJ
ajfa-6341	33	57	regulations	regulation	NOUN
ajfa-6341	33	58	have	have	AUX
ajfa-6341	33	59	not	not	PART
ajfa-6341	33	60	been	be	AUX
ajfa-6341	33	61	implemented	implement	VERB
ajfa-6341	33	62	where	where	SCONJ
ajfa-6341	33	63	they	they	PRON
ajfa-6341	33	64	still	still	ADV
ajfa-6341	33	65	refer	refer	VERB
ajfa-6341	33	66	to	to	ADP
ajfa-6341	33	67	the	the	DET
ajfa-6341	33	68	old	old	ADJ
ajfa-6341	33	69	regulation	regulation	NOUN
ajfa-6341	33	70	of	of	ADP
ajfa-6341	33	71	permendagri	permendagri	NOUN
ajfa-6341	33	72	no	no	INTJ
ajfa-6341	33	73	.	.	PUNCT
ajfa-6341	34	1	13/2006	13/2006	NUM
ajfa-6341	34	2	.	.	PUNCT
ajfa-6341	35	1	this	this	DET
ajfa-6341	35	2	constraint	constraint	NOUN
ajfa-6341	35	3	occurs	occur	VERB
ajfa-6341	35	4	due	due	ADP
ajfa-6341	35	5	to	to	ADP
ajfa-6341	35	6	the	the	DET
ajfa-6341	35	7	lack	lack	NOUN
ajfa-6341	35	8	of	of	ADP
ajfa-6341	35	9	human	human	ADJ
ajfa-6341	35	10	resources	resource	NOUN
ajfa-6341	35	11	that	that	PRON
ajfa-6341	35	12	are	be	AUX
ajfa-6341	35	13	reliable	reliable	ADJ
ajfa-6341	35	14	and	and	CCONJ
ajfa-6341	35	15	competent	competent	ADJ
ajfa-6341	35	16	in	in	ADP
ajfa-6341	35	17	their	their	PRON
ajfa-6341	35	18	fields	field	NOUN
ajfa-6341	35	19	as	as	ADV
ajfa-6341	35	20	well	well	ADV
ajfa-6341	35	21	as	as	ADP
ajfa-6341	35	22	the	the	DET
ajfa-6341	35	23	fact	fact	NOUN
ajfa-6341	35	24	that	that	SCONJ
ajfa-6341	35	25	changes	change	NOUN
ajfa-6341	35	26	in	in	ADP
ajfa-6341	35	27	the	the	DET
ajfa-6341	35	28	regulations	regulation	NOUN
ajfa-6341	35	29	have	have	AUX
ajfa-6341	35	30	made	make	VERB
ajfa-6341	35	31	the	the	DET
ajfa-6341	35	32	financial	financial	ADJ
ajfa-6341	35	33	management	management	NOUN
ajfa-6341	35	34	cycle	cycle	NOUN
ajfa-6341	35	35	failed	fail	VERB
ajfa-6341	35	36	to	to	PART
ajfa-6341	35	37	run	run	VERB
ajfa-6341	35	38	the	the	DET
ajfa-6341	35	39	way	way	NOUN
ajfa-6341	35	40	it	it	PRON
ajfa-6341	35	41	should	should	AUX
ajfa-6341	35	42	.	.	PUNCT
ajfa-6341	36	1	asian	asian	ADJ
ajfa-6341	36	2	journal	journal	PROPN
ajfa-6341	36	3	of	of	ADP
ajfa-6341	36	4	finance	finance	PROPN
ajfa-6341	36	5	&	&	CCONJ
ajfa-6341	36	6	accounting	accounting	PROPN
ajfa-6341	36	7	issn	issn	PROPN
ajfa-6341	36	8	1946	1946	NUM
ajfa-6341	36	9	-	-	PUNCT
ajfa-6341	36	10	052x	052x	PROPN
ajfa-6341	36	11	2014	2014	NUM
ajfa-6341	36	12	,	,	PUNCT
ajfa-6341	36	13	vol	vol	NOUN
ajfa-6341	36	14	.	.	PROPN
ajfa-6341	37	1	6	6	NUM
ajfa-6341	37	2	,	,	PUNCT
ajfa-6341	37	3	no	no	INTJ
ajfa-6341	37	4	.	.	NOUN
ajfa-6341	37	5	2	2	NUM
ajfa-6341	37	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	37	7	303	303	NUM
ajfa-6341	37	8	kengatharan	kengatharan	NOUN
ajfa-6341	37	9	and	and	CCONJ
ajfa-6341	37	10	kengatharan	kengatharan	NOUN
ajfa-6341	37	11	(	(	PUNCT
ajfa-6341	37	12	2014	2014	NUM
ajfa-6341	37	13	)	)	PUNCT
ajfa-6341	37	14	state	state	NOUN
ajfa-6341	37	15	that	that	SCONJ
ajfa-6341	37	16	human	human	ADJ
ajfa-6341	37	17	behavior	behavior	NOUN
ajfa-6341	37	18	in	in	ADP
ajfa-6341	37	19	the	the	DET
ajfa-6341	37	20	aspects	aspect	NOUN
ajfa-6341	37	21	of	of	ADP
ajfa-6341	37	22	reporting	reporting	NOUN
ajfa-6341	37	23	and	and	CCONJ
ajfa-6341	37	24	accountability	accountability	NOUN
ajfa-6341	37	25	is	be	AUX
ajfa-6341	37	26	a	a	DET
ajfa-6341	37	27	fairly	fairly	ADV
ajfa-6341	37	28	new	new	ADJ
ajfa-6341	37	29	field	field	NOUN
ajfa-6341	37	30	.	.	PUNCT
ajfa-6341	38	1	this	this	DET
ajfa-6341	38	2	field	field	NOUN
ajfa-6341	38	3	is	be	AUX
ajfa-6341	38	4	based	base	VERB
ajfa-6341	38	5	on	on	ADP
ajfa-6341	38	6	the	the	DET
ajfa-6341	38	7	aspect	aspect	NOUN
ajfa-6341	38	8	of	of	ADP
ajfa-6341	38	9	psychology	psychology	NOUN
ajfa-6341	38	10	,	,	PUNCT
ajfa-6341	38	11	in	in	ADP
ajfa-6341	38	12	which	which	PRON
ajfa-6341	38	13	it	it	PRON
ajfa-6341	38	14	tries	try	VERB
ajfa-6341	38	15	to	to	PART
ajfa-6341	38	16	understand	understand	VERB
ajfa-6341	38	17	the	the	DET
ajfa-6341	38	18	emotions	emotion	NOUN
ajfa-6341	38	19	and	and	CCONJ
ajfa-6341	38	20	cognitive	cognitive	ADJ
ajfa-6341	38	21	errors	error	NOUN
ajfa-6341	38	22	that	that	PRON
ajfa-6341	38	23	influence	influence	VERB
ajfa-6341	38	24	the	the	DET
ajfa-6341	38	25	behavior	behavior	NOUN
ajfa-6341	38	26	of	of	ADP
ajfa-6341	38	27	individuals	individual	NOUN
ajfa-6341	38	28	.	.	PUNCT
ajfa-6341	39	1	in	in	ADP
ajfa-6341	39	2	this	this	DET
ajfa-6341	39	3	context	context	NOUN
ajfa-6341	39	4	,	,	PUNCT
ajfa-6341	39	5	the	the	DET
ajfa-6341	39	6	behavior	behavior	NOUN
ajfa-6341	39	7	becomes	become	VERB
ajfa-6341	39	8	an	an	DET
ajfa-6341	39	9	integral	integral	ADJ
ajfa-6341	39	10	part	part	NOUN
ajfa-6341	39	11	of	of	ADP
ajfa-6341	39	12	the	the	DET
ajfa-6341	39	13	decision	decision	NOUN
ajfa-6341	39	14	,	,	PUNCT
ajfa-6341	39	15	because	because	SCONJ
ajfa-6341	39	16	it	it	PRON
ajfa-6341	39	17	affects	affect	VERB
ajfa-6341	39	18	the	the	DET
ajfa-6341	39	19	performance	performance	NOUN
ajfa-6341	39	20	execution	execution	NOUN
ajfa-6341	39	21	.	.	PUNCT
ajfa-6341	40	1	moreover	moreover	ADV
ajfa-6341	40	2	,	,	PUNCT
ajfa-6341	40	3	pangkong	pangkong	PROPN
ajfa-6341	40	4	et	et	PROPN
ajfa-6341	40	5	al	al	PROPN
ajfa-6341	40	6	.	.	PROPN
ajfa-6341	41	1	(	(	PUNCT
ajfa-6341	41	2	2013	2013	NUM
ajfa-6341	41	3	)	)	PUNCT
ajfa-6341	41	4	examine	examine	VERB
ajfa-6341	41	5	the	the	DET
ajfa-6341	41	6	factors	factor	NOUN
ajfa-6341	41	7	that	that	PRON
ajfa-6341	41	8	affect	affect	VERB
ajfa-6341	41	9	the	the	DET
ajfa-6341	41	10	ability	ability	NOUN
ajfa-6341	41	11	of	of	ADP
ajfa-6341	41	12	the	the	DET
ajfa-6341	41	13	regional	regional	ADJ
ajfa-6341	41	14	government	government	NOUN
ajfa-6341	41	15	’s	’s	PART
ajfa-6341	41	16	financial	financial	ADJ
ajfa-6341	41	17	statements	statement	NOUN
ajfa-6341	41	18	in	in	ADP
ajfa-6341	41	19	biak	biak	PROPN
ajfa-6341	41	20	numfor	numfor	PROPN
ajfa-6341	41	21	district	district	PROPN
ajfa-6341	41	22	of	of	ADP
ajfa-6341	41	23	papua	papua	PROPN
ajfa-6341	41	24	province	province	PROPN
ajfa-6341	41	25	.	.	PUNCT
ajfa-6341	42	1	the	the	DET
ajfa-6341	42	2	study	study	NOUN
ajfa-6341	42	3	proves	prove	VERB
ajfa-6341	42	4	that	that	SCONJ
ajfa-6341	42	5	partially	partially	ADV
ajfa-6341	42	6	,	,	PUNCT
ajfa-6341	42	7	the	the	DET
ajfa-6341	42	8	human	human	ADJ
ajfa-6341	42	9	resource	resource	NOUN
ajfa-6341	42	10	quality	quality	NOUN
ajfa-6341	42	11	affects	affect	VERB
ajfa-6341	42	12	the	the	DET
ajfa-6341	42	13	ability	ability	NOUN
ajfa-6341	42	14	to	to	PART
ajfa-6341	42	15	prepare	prepare	VERB
ajfa-6341	42	16	the	the	DET
ajfa-6341	42	17	regional	regional	ADJ
ajfa-6341	42	18	government	government	NOUN
ajfa-6341	42	19	’s	’s	PART
ajfa-6341	42	20	financial	financial	ADJ
ajfa-6341	42	21	statements	statement	NOUN
ajfa-6341	42	22	in	in	ADP
ajfa-6341	42	23	numfor	numfor	PROPN
ajfa-6341	42	24	biak	biak	PROPN
ajfa-6341	42	25	while	while	SCONJ
ajfa-6341	42	26	the	the	DET
ajfa-6341	42	27	variables	variable	NOUN
ajfa-6341	42	28	of	of	ADP
ajfa-6341	42	29	regulatory	regulatory	ADJ
ajfa-6341	42	30	understanding	understanding	NOUN
ajfa-6341	42	31	,	,	PUNCT
ajfa-6341	42	32	commitment	commitment	NOUN
ajfa-6341	42	33	and	and	CCONJ
ajfa-6341	42	34	set	set	NOUN
ajfa-6341	42	35	of	of	ADP
ajfa-6341	42	36	supports	support	NOUN
ajfa-6341	42	37	have	have	VERB
ajfa-6341	42	38	no	no	DET
ajfa-6341	42	39	effect	effect	NOUN
ajfa-6341	42	40	.	.	PUNCT
ajfa-6341	43	1	next	next	ADV
ajfa-6341	43	2	,	,	PUNCT
ajfa-6341	43	3	kim	kim	PROPN
ajfa-6341	43	4	(	(	PUNCT
ajfa-6341	43	5	2005	2005	NUM
ajfa-6341	43	6	)	)	PUNCT
ajfa-6341	43	7	examines	examine	VERB
ajfa-6341	43	8	the	the	DET
ajfa-6341	43	9	individual	individual	ADJ
ajfa-6341	43	10	-	-	PUNCT
ajfa-6341	43	11	level	level	NOUN
ajfa-6341	43	12	factors	factor	NOUN
ajfa-6341	43	13	and	and	CCONJ
ajfa-6341	43	14	organizational	organizational	ADJ
ajfa-6341	43	15	performance	performance	NOUN
ajfa-6341	43	16	of	of	ADP
ajfa-6341	43	17	government	government	NOUN
ajfa-6341	43	18	oganizations	oganization	NOUN
ajfa-6341	43	19	in	in	ADP
ajfa-6341	43	20	korea	korea	PROPN
ajfa-6341	43	21	.	.	PUNCT
ajfa-6341	44	1	he	he	PRON
ajfa-6341	44	2	explains	explain	VERB
ajfa-6341	44	3	that	that	SCONJ
ajfa-6341	44	4	the	the	DET
ajfa-6341	44	5	achievement	achievement	NOUN
ajfa-6341	44	6	of	of	ADP
ajfa-6341	44	7	public	public	ADJ
ajfa-6341	44	8	sector	sector	NOUN
ajfa-6341	44	9	organizations	organization	NOUN
ajfa-6341	44	10	is	be	AUX
ajfa-6341	44	11	determined	determine	VERB
ajfa-6341	44	12	by	by	ADP
ajfa-6341	44	13	their	their	PRON
ajfa-6341	44	14	performance	performance	NOUN
ajfa-6341	44	15	on	on	ADP
ajfa-6341	44	16	the	the	DET
ajfa-6341	44	17	individuals	individual	NOUN
ajfa-6341	44	18	,	,	PUNCT
ajfa-6341	44	19	thereby	thereby	ADV
ajfa-6341	44	20	providing	provide	VERB
ajfa-6341	44	21	effective	effective	ADJ
ajfa-6341	44	22	accountability	accountability	NOUN
ajfa-6341	44	23	reports	report	NOUN
ajfa-6341	44	24	.	.	PUNCT
ajfa-6341	45	1	the	the	DET
ajfa-6341	45	2	effectiveness	effectiveness	NOUN
ajfa-6341	45	3	is	be	AUX
ajfa-6341	45	4	determined	determine	VERB
ajfa-6341	45	5	by	by	ADP
ajfa-6341	45	6	demographic	demographic	ADJ
ajfa-6341	45	7	variables	variable	NOUN
ajfa-6341	45	8	such	such	ADJ
ajfa-6341	45	9	as	as	ADP
ajfa-6341	45	10	age	age	NOUN
ajfa-6341	45	11	,	,	PUNCT
ajfa-6341	45	12	work	work	NOUN
ajfa-6341	45	13	experience	experience	NOUN
ajfa-6341	45	14	,	,	PUNCT
ajfa-6341	45	15	gender	gender	NOUN
ajfa-6341	45	16	,	,	PUNCT
ajfa-6341	45	17	education	education	NOUN
ajfa-6341	45	18	level	level	NOUN
ajfa-6341	45	19	and	and	CCONJ
ajfa-6341	45	20	occupation	occupation	NOUN
ajfa-6341	45	21	of	of	ADP
ajfa-6341	45	22	personnel	personnel	NOUN
ajfa-6341	45	23	,	,	PUNCT
ajfa-6341	45	24	whereby	whereby	SCONJ
ajfa-6341	45	25	all	all	PRON
ajfa-6341	45	26	of	of	ADP
ajfa-6341	45	27	these	these	DET
ajfa-6341	45	28	factors	factor	NOUN
ajfa-6341	45	29	significantly	significantly	ADV
ajfa-6341	45	30	influence	influence	VERB
ajfa-6341	45	31	the	the	DET
ajfa-6341	45	32	performance	performance	NOUN
ajfa-6341	45	33	of	of	ADP
ajfa-6341	45	34	individuals	individual	NOUN
ajfa-6341	45	35	in	in	ADP
ajfa-6341	45	36	korea	korea	PROPN
ajfa-6341	45	37	.	.	PUNCT
ajfa-6341	46	1	given	give	VERB
ajfa-6341	46	2	the	the	DET
ajfa-6341	46	3	arguments	argument	NOUN
ajfa-6341	46	4	above	above	ADV
ajfa-6341	46	5	,	,	PUNCT
ajfa-6341	46	6	this	this	DET
ajfa-6341	46	7	study	study	NOUN
ajfa-6341	46	8	aims	aim	VERB
ajfa-6341	46	9	to	to	PART
ajfa-6341	46	10	analyze	analyze	VERB
ajfa-6341	46	11	the	the	DET
ajfa-6341	46	12	extent	extent	NOUN
ajfa-6341	46	13	of	of	ADP
ajfa-6341	46	14	experience	experience	NOUN
ajfa-6341	46	15	and	and	CCONJ
ajfa-6341	46	16	knowledge	knowledge	NOUN
ajfa-6341	46	17	of	of	ADP
ajfa-6341	46	18	task	task	PROPN
ajfa-6341	46	19	force	force	PROPN
ajfa-6341	46	20	units	unit	NOUN
ajfa-6341	46	21	’	'	PUNCT
ajfa-6341	46	22	treasurers	treasurer	NOUN
ajfa-6341	46	23	on	on	ADP
ajfa-6341	46	24	the	the	DET
ajfa-6341	46	25	permendagri	permendagri	NOUN
ajfa-6341	46	26	no55/2008	no55/2008	PROPN
ajfa-6341	46	27	towards	towards	ADP
ajfa-6341	46	28	the	the	DET
ajfa-6341	46	29	effectiveness	effectiveness	NOUN
ajfa-6341	46	30	on	on	ADP
ajfa-6341	46	31	the	the	DET
ajfa-6341	46	32	administration	administration	NOUN
ajfa-6341	46	33	and	and	CCONJ
ajfa-6341	46	34	preparation	preparation	NOUN
ajfa-6341	46	35	of	of	ADP
ajfa-6341	46	36	the	the	DET
ajfa-6341	46	37	accountability	accountability	NOUN
ajfa-6341	46	38	reporting	reporting	NOUN
ajfa-6341	46	39	system	system	NOUN
ajfa-6341	46	40	in	in	ADP
ajfa-6341	46	41	the	the	DET
ajfa-6341	46	42	north	north	NOUN
ajfa-6341	46	43	sumatera	sumatera	PROPN
ajfa-6341	46	44	province	province	NOUN
ajfa-6341	46	45	.	.	PUNCT
ajfa-6341	47	1	2	2	X
ajfa-6341	47	2	.	.	X
ajfa-6341	47	3	literature	literature	NOUN
ajfa-6341	47	4	review	review	VERB
ajfa-6341	47	5	2.1	2.1	NUM
ajfa-6341	47	6	.	.	PUNCT
ajfa-6341	48	1	theoretical	theoretical	ADJ
ajfa-6341	48	2	review	review	NOUN
ajfa-6341	48	3	2.1.1	2.1.1	NUM
ajfa-6341	48	4	.	.	PUNCT
ajfa-6341	49	1	the	the	DET
ajfa-6341	49	2	theory	theory	NOUN
ajfa-6341	49	3	of	of	ADP
ajfa-6341	49	4	goal	goal	NOUN
ajfa-6341	49	5	setting	set	VERB
ajfa-6341	49	6	the	the	DET
ajfa-6341	49	7	theory	theory	NOUN
ajfa-6341	49	8	of	of	ADP
ajfa-6341	49	9	goal	goal	NOUN
ajfa-6341	49	10	setting	set	VERB
ajfa-6341	49	11	is	be	AUX
ajfa-6341	49	12	part	part	NOUN
ajfa-6341	49	13	of	of	ADP
ajfa-6341	49	14	the	the	DET
ajfa-6341	49	15	motivation	motivation	NOUN
ajfa-6341	49	16	theory	theory	NOUN
ajfa-6341	49	17	proposed	propose	VERB
ajfa-6341	49	18	by	by	ADP
ajfa-6341	49	19	edwin	edwin	PROPN
ajfa-6341	49	20	locke	locke	PROPN
ajfa-6341	49	21	in	in	ADP
ajfa-6341	49	22	the	the	DET
ajfa-6341	49	23	late	late	ADJ
ajfa-6341	49	24	1960s	1960	NOUN
ajfa-6341	49	25	(	(	PUNCT
ajfa-6341	49	26	melati	melati	NOUN
ajfa-6341	49	27	,	,	PUNCT
ajfa-6341	49	28	2011	2011	NUM
ajfa-6341	49	29	)	)	PUNCT
ajfa-6341	49	30	in	in	ADP
ajfa-6341	49	31	wibowo	wibowo	PROPN
ajfa-6341	49	32	(	(	PUNCT
ajfa-6341	49	33	2013	2013	NUM
ajfa-6341	49	34	)	)	PUNCT
ajfa-6341	49	35	.	.	PUNCT
ajfa-6341	50	1	this	this	DET
ajfa-6341	50	2	theory	theory	NOUN
ajfa-6341	50	3	asserts	assert	VERB
ajfa-6341	50	4	that	that	SCONJ
ajfa-6341	50	5	an	an	DET
ajfa-6341	50	6	individual	individual	NOUN
ajfa-6341	50	7	's	's	PART
ajfa-6341	50	8	intention	intention	NOUN
ajfa-6341	50	9	to	to	PART
ajfa-6341	50	10	achieve	achieve	VERB
ajfa-6341	50	11	a	a	DET
ajfa-6341	50	12	goal	goal	NOUN
ajfa-6341	50	13	is	be	AUX
ajfa-6341	50	14	a	a	DET
ajfa-6341	50	15	major	major	ADJ
ajfa-6341	50	16	source	source	NOUN
ajfa-6341	50	17	of	of	ADP
ajfa-6341	50	18	work	work	NOUN
ajfa-6341	50	19	motivation	motivation	NOUN
ajfa-6341	50	20	.	.	PUNCT
ajfa-6341	51	1	an	an	DET
ajfa-6341	51	2	individual	individual	NOUN
ajfa-6341	51	3	with	with	ADP
ajfa-6341	51	4	a	a	DET
ajfa-6341	51	5	difficult	difficult	ADJ
ajfa-6341	51	6	,	,	PUNCT
ajfa-6341	51	7	more	more	ADV
ajfa-6341	51	8	specific	specific	ADJ
ajfa-6341	51	9	and	and	CCONJ
ajfa-6341	51	10	challenging	challenging	ADJ
ajfa-6341	51	11	goal	goal	NOUN
ajfa-6341	51	12	will	will	AUX
ajfa-6341	51	13	result	result	VERB
ajfa-6341	51	14	in	in	ADP
ajfa-6341	51	15	higher	high	ADJ
ajfa-6341	51	16	performance	performance	NOUN
ajfa-6341	51	17	than	than	ADP
ajfa-6341	51	18	those	those	PRON
ajfa-6341	51	19	with	with	ADP
ajfa-6341	51	20	vague	vague	ADJ
ajfa-6341	51	21	objectives	objective	NOUN
ajfa-6341	51	22	such	such	ADJ
ajfa-6341	51	23	as	as	ADP
ajfa-6341	51	24	easy	easy	ADJ
ajfa-6341	51	25	goals	goal	NOUN
ajfa-6341	51	26	that	that	PRON
ajfa-6341	51	27	have	have	VERB
ajfa-6341	51	28	no	no	DET
ajfa-6341	51	29	specification	specification	NOUN
ajfa-6341	51	30	or	or	CCONJ
ajfa-6341	51	31	purpose	purpose	NOUN
ajfa-6341	51	32	at	at	ADV
ajfa-6341	51	33	all	all	ADV
ajfa-6341	51	34	(	(	PUNCT
ajfa-6341	51	35	melati	melati	NOUN
ajfa-6341	51	36	,	,	PUNCT
ajfa-6341	51	37	2011	2011	NUM
ajfa-6341	51	38	)	)	PUNCT
ajfa-6341	51	39	.	.	PUNCT
ajfa-6341	52	1	locke	locke	PROPN
ajfa-6341	52	2	(	(	PUNCT
ajfa-6341	52	3	1990	1990	NUM
ajfa-6341	52	4	)	)	PUNCT
ajfa-6341	52	5	in	in	ADP
ajfa-6341	52	6	melati	melati	PROPN
ajfa-6341	52	7	(	(	PUNCT
ajfa-6341	52	8	2011	2011	NUM
ajfa-6341	52	9	)	)	PUNCT
ajfa-6341	52	10	reveals	reveal	VERB
ajfa-6341	52	11	that	that	SCONJ
ajfa-6341	52	12	there	there	PRON
ajfa-6341	52	13	are	be	VERB
ajfa-6341	52	14	two	two	NUM
ajfa-6341	52	15	categories	category	NOUN
ajfa-6341	52	16	of	of	ADP
ajfa-6341	52	17	actions	action	NOUN
ajfa-6341	52	18	which	which	PRON
ajfa-6341	52	19	are	be	AUX
ajfa-6341	52	20	directed	direct	VERB
ajfa-6341	52	21	by	by	ADP
ajfa-6341	52	22	goals	goal	NOUN
ajfa-6341	52	23	,	,	PUNCT
ajfa-6341	52	24	namely	namely	ADV
ajfa-6341	52	25	:	:	PUNCT
ajfa-6341	52	26	(	(	PUNCT
ajfa-6341	52	27	a	a	X
ajfa-6341	52	28	)	)	PUNCT
ajfa-6341	52	29	non	non	ADJ
ajfa-6341	52	30	-	-	ADJ
ajfa-6341	52	31	conscious	conscious	ADJ
ajfa-6341	52	32	directed	directed	ADJ
ajfa-6341	52	33	goal	goal	NOUN
ajfa-6341	52	34	(	(	PUNCT
ajfa-6341	52	35	b	b	NOUN
ajfa-6341	52	36	)	)	PUNCT
ajfa-6341	52	37	conscious	conscious	ADJ
ajfa-6341	52	38	directed	direct	VERB
ajfa-6341	52	39	goal	goal	NOUN
ajfa-6341	52	40	or	or	CCONJ
ajfa-6341	52	41	purposeful	purposeful	ADJ
ajfa-6341	52	42	actions	action	NOUN
ajfa-6341	52	43	.	.	PUNCT
ajfa-6341	53	1	the	the	DET
ajfa-6341	53	2	underlying	underlie	VERB
ajfa-6341	53	3	premise	premise	NOUN
ajfa-6341	53	4	of	of	ADP
ajfa-6341	53	5	this	this	DET
ajfa-6341	53	6	theory	theory	NOUN
ajfa-6341	53	7	is	be	AUX
ajfa-6341	53	8	the	the	DET
ajfa-6341	53	9	second	second	ADJ
ajfa-6341	53	10	category	category	NOUN
ajfa-6341	53	11	of	of	ADP
ajfa-6341	53	12	conscious	conscious	ADJ
ajfa-6341	53	13	goal	goal	NOUN
ajfa-6341	53	14	,	,	PUNCT
ajfa-6341	53	15	where	where	SCONJ
ajfa-6341	53	16	it	it	PRON
ajfa-6341	53	17	unravels	unravel	VERB
ajfa-6341	53	18	the	the	DET
ajfa-6341	53	19	useful	useful	ADJ
ajfa-6341	53	20	ideas	idea	NOUN
ajfa-6341	53	21	to	to	PART
ajfa-6341	53	22	encourage	encourage	VERB
ajfa-6341	53	23	individuals	individual	NOUN
ajfa-6341	53	24	to	to	PART
ajfa-6341	53	25	act	act	VERB
ajfa-6341	53	26	(	(	PUNCT
ajfa-6341	53	27	latham	latham	PROPN
ajfa-6341	53	28	,	,	PUNCT
ajfa-6341	53	29	2004	2004	NUM
ajfa-6341	53	30	in	in	ADP
ajfa-6341	53	31	melati	melati	PROPN
ajfa-6341	53	32	,	,	PUNCT
ajfa-6341	53	33	2011	2011	NUM
ajfa-6341	53	34	)	)	PUNCT
ajfa-6341	53	35	.	.	PUNCT
ajfa-6341	54	1	meanwhile	meanwhile	ADV
ajfa-6341	54	2	,	,	PUNCT
ajfa-6341	54	3	a	a	DET
ajfa-6341	54	4	theory	theory	NOUN
ajfa-6341	54	5	of	of	ADP
ajfa-6341	54	6	goal	goal	NOUN
ajfa-6341	54	7	setting	set	VERB
ajfa-6341	54	8	assumes	assume	VERB
ajfa-6341	54	9	that	that	SCONJ
ajfa-6341	54	10	there	there	PRON
ajfa-6341	54	11	is	be	VERB
ajfa-6341	54	12	a	a	DET
ajfa-6341	54	13	direct	direct	ADJ
ajfa-6341	54	14	relationship	relationship	NOUN
ajfa-6341	54	15	between	between	ADP
ajfa-6341	54	16	the	the	DET
ajfa-6341	54	17	definition	definition	NOUN
ajfa-6341	54	18	of	of	ADP
ajfa-6341	54	19	specific	specific	ADJ
ajfa-6341	54	20	objectives	objective	NOUN
ajfa-6341	54	21	and	and	CCONJ
ajfa-6341	54	22	measurable	measurable	ADJ
ajfa-6341	54	23	performance	performance	NOUN
ajfa-6341	54	24	;	;	PUNCT
ajfa-6341	54	25	if	if	SCONJ
ajfa-6341	54	26	the	the	DET
ajfa-6341	54	27	person	person	NOUN
ajfa-6341	54	28	(	(	PUNCT
ajfa-6341	54	29	managers	manager	NOUN
ajfa-6341	54	30	/	/	SYM
ajfa-6341	54	31	officers	officer	NOUN
ajfa-6341	54	32	)	)	PUNCT
ajfa-6341	54	33	know	know	VERB
ajfa-6341	54	34	what	what	PRON
ajfa-6341	54	35	would	would	AUX
ajfa-6341	54	36	exactly	exactly	ADV
ajfa-6341	54	37	be	be	AUX
ajfa-6341	54	38	the	the	DET
ajfa-6341	54	39	objectives	objective	NOUN
ajfa-6341	54	40	that	that	PRON
ajfa-6341	54	41	they	they	PRON
ajfa-6341	54	42	need	need	VERB
ajfa-6341	54	43	to	to	PART
ajfa-6341	54	44	achieve	achieve	VERB
ajfa-6341	54	45	,	,	PUNCT
ajfa-6341	54	46	then	then	ADV
ajfa-6341	54	47	they	they	PRON
ajfa-6341	54	48	will	will	AUX
ajfa-6341	54	49	be	be	AUX
ajfa-6341	54	50	more	more	ADV
ajfa-6341	54	51	motivated	motivated	ADJ
ajfa-6341	54	52	to	to	PART
ajfa-6341	54	53	exert	exert	VERB
ajfa-6341	54	54	efforts	effort	NOUN
ajfa-6341	54	55	that	that	PRON
ajfa-6341	54	56	can	can	AUX
ajfa-6341	54	57	improve	improve	VERB
ajfa-6341	54	58	their	their	PRON
ajfa-6341	54	59	performance	performance	NOUN
ajfa-6341	54	60	(	(	PUNCT
ajfa-6341	54	61	locke	locke	PROPN
ajfa-6341	54	62	&	&	CCONJ
ajfa-6341	54	63	latham	latham	PROPN
ajfa-6341	54	64	,	,	PUNCT
ajfa-6341	54	65	2002	2002	NUM
ajfa-6341	54	66	in	in	ADP
ajfa-6341	54	67	melati	melati	PROPN
ajfa-6341	54	68	,	,	PUNCT
ajfa-6341	54	69	2011	2011	NUM
ajfa-6341	54	70	)	)	PUNCT
ajfa-6341	54	71	.	.	PUNCT
ajfa-6341	55	1	the	the	DET
ajfa-6341	55	2	aim	aim	NOUN
ajfa-6341	55	3	of	of	ADP
ajfa-6341	55	4	having	have	VERB
ajfa-6341	55	5	a	a	DET
ajfa-6341	55	6	challenge	challenge	NOUN
ajfa-6341	55	7	is	be	AUX
ajfa-6341	55	8	usually	usually	ADV
ajfa-6341	55	9	implemented	implement	VERB
ajfa-6341	55	10	in	in	ADP
ajfa-6341	55	11	the	the	DET
ajfa-6341	55	12	output	output	NOUN
ajfa-6341	55	13	,	,	PUNCT
ajfa-6341	55	14	with	with	ADP
ajfa-6341	55	15	a	a	DET
ajfa-6341	55	16	specific	specific	ADJ
ajfa-6341	55	17	level	level	NOUN
ajfa-6341	55	18	to	to	PART
ajfa-6341	55	19	be	be	AUX
ajfa-6341	55	20	achieved	achieve	VERB
ajfa-6341	55	21	(	(	PUNCT
ajfa-6341	55	22	locke	locke	PROPN
ajfa-6341	55	23	&	&	CCONJ
ajfa-6341	55	24	latham	latham	PROPN
ajfa-6341	55	25	,	,	PUNCT
ajfa-6341	55	26	1990	1990	NUM
ajfa-6341	55	27	in	in	ADP
ajfa-6341	55	28	wibowo	wibowo	PROPN
ajfa-6341	55	29	(	(	PUNCT
ajfa-6341	55	30	2013	2013	NUM
ajfa-6341	55	31	)	)	PUNCT
ajfa-6341	55	32	.	.	PUNCT
ajfa-6341	56	1	2.1.2	2.1.2	X
ajfa-6341	56	2	.	.	PUNCT
ajfa-6341	56	3	the	the	DET
ajfa-6341	56	4	achievement	achievement	NOUN
ajfa-6341	56	5	motivation	motivation	NOUN
ajfa-6341	56	6	theory	theory	NOUN
ajfa-6341	56	7	according	accord	VERB
ajfa-6341	56	8	to	to	ADP
ajfa-6341	56	9	samsudin	samsudin	VERB
ajfa-6341	56	10	(	(	PUNCT
ajfa-6341	56	11	2005	2005	NUM
ajfa-6341	56	12	)	)	PUNCT
ajfa-6341	56	13	in	in	ADP
ajfa-6341	56	14	haryanto	haryanto	PROPN
ajfa-6341	56	15	(	(	PUNCT
ajfa-6341	56	16	2013	2013	NUM
ajfa-6341	56	17	)	)	PUNCT
ajfa-6341	56	18	,	,	PUNCT
ajfa-6341	56	19	motivation	motivation	NOUN
ajfa-6341	56	20	serves	serve	VERB
ajfa-6341	56	21	as	as	ADP
ajfa-6341	56	22	a	a	DET
ajfa-6341	56	23	process	process	NOUN
ajfa-6341	56	24	that	that	PRON
ajfa-6341	56	25	influences	influence	VERB
ajfa-6341	56	26	or	or	CCONJ
ajfa-6341	56	27	as	as	ADP
ajfa-6341	56	28	an	an	DET
ajfa-6341	56	29	external	external	ADJ
ajfa-6341	56	30	push	push	NOUN
ajfa-6341	56	31	against	against	ADP
ajfa-6341	56	32	a	a	DET
ajfa-6341	56	33	person	person	NOUN
ajfa-6341	56	34	or	or	CCONJ
ajfa-6341	56	35	working	working	NOUN
ajfa-6341	56	36	group	group	NOUN
ajfa-6341	56	37	that	that	PRON
ajfa-6341	56	38	makes	make	VERB
ajfa-6341	56	39	him	he	PRON
ajfa-6341	56	40	want	want	VERB
ajfa-6341	56	41	to	to	ADP
ajfa-6341	56	42	asian	asian	ADJ
ajfa-6341	56	43	journal	journal	NOUN
ajfa-6341	56	44	of	of	ADP
ajfa-6341	56	45	finance	finance	PROPN
ajfa-6341	56	46	&	&	CCONJ
ajfa-6341	56	47	accounting	accounting	PROPN
ajfa-6341	56	48	issn	issn	PROPN
ajfa-6341	56	49	1946	1946	NUM
ajfa-6341	56	50	-	-	PUNCT
ajfa-6341	56	51	052x	052x	PROPN
ajfa-6341	56	52	2014	2014	NUM
ajfa-6341	56	53	,	,	PUNCT
ajfa-6341	56	54	vol	vol	NOUN
ajfa-6341	56	55	.	.	PROPN
ajfa-6341	56	56	6	6	NUM
ajfa-6341	56	57	,	,	PUNCT
ajfa-6341	56	58	no	no	INTJ
ajfa-6341	56	59	.	.	NOUN
ajfa-6341	56	60	2	2	NUM
ajfa-6341	56	61	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	56	62	304	304	NUM
ajfa-6341	56	63	implement	implement	VERB
ajfa-6341	56	64	something	something	PRON
ajfa-6341	56	65	which	which	PRON
ajfa-6341	56	66	has	have	AUX
ajfa-6341	56	67	been	be	AUX
ajfa-6341	56	68	set	set	VERB
ajfa-6341	56	69	.	.	PUNCT
ajfa-6341	57	1	motivation	motivation	NOUN
ajfa-6341	57	2	is	be	AUX
ajfa-6341	57	3	a	a	DET
ajfa-6341	57	4	condition	condition	NOUN
ajfa-6341	57	5	or	or	CCONJ
ajfa-6341	57	6	energy	energy	NOUN
ajfa-6341	57	7	that	that	PRON
ajfa-6341	57	8	drives	drive	VERB
ajfa-6341	57	9	employees	employee	NOUN
ajfa-6341	57	10	’	’	PART
ajfa-6341	57	11	self	self	NOUN
ajfa-6341	57	12	-	-	PUNCT
ajfa-6341	57	13	directed	direct	VERB
ajfa-6341	57	14	state	state	NOUN
ajfa-6341	57	15	that	that	PRON
ajfa-6341	57	16	will	will	AUX
ajfa-6341	57	17	lead	lead	VERB
ajfa-6341	57	18	them	they	PRON
ajfa-6341	57	19	to	to	PART
ajfa-6341	57	20	achieve	achieve	VERB
ajfa-6341	57	21	organizational	organizational	ADJ
ajfa-6341	57	22	goals	goal	NOUN
ajfa-6341	57	23	.	.	PUNCT
ajfa-6341	58	1	meanwhile	meanwhile	ADV
ajfa-6341	58	2	,	,	PUNCT
ajfa-6341	58	3	siegel	siegel	NOUN
ajfa-6341	58	4	and	and	CCONJ
ajfa-6341	58	5	marconi	marconi	PROPN
ajfa-6341	58	6	(	(	PUNCT
ajfa-6341	58	7	1989	1989	NUM
ajfa-6341	58	8	)	)	PUNCT
ajfa-6341	58	9	,	,	PUNCT
ajfa-6341	58	10	carlos	carlos	PROPN
ajfa-6341	58	11	(	(	PUNCT
ajfa-6341	58	12	2013	2013	NUM
ajfa-6341	58	13	)	)	PUNCT
ajfa-6341	58	14	in	in	ADP
ajfa-6341	58	15	wibowo	wibowo	PROPN
ajfa-6341	58	16	(	(	PUNCT
ajfa-6341	58	17	2013	2013	NUM
ajfa-6341	58	18	)	)	PUNCT
ajfa-6341	58	19	mention	mention	VERB
ajfa-6341	58	20	that	that	SCONJ
ajfa-6341	58	21	a	a	DET
ajfa-6341	58	22	motivation	motivation	NOUN
ajfa-6341	58	23	is	be	AUX
ajfa-6341	58	24	the	the	DET
ajfa-6341	58	25	key	key	NOUN
ajfa-6341	58	26	to	to	PART
ajfa-6341	58	27	start	start	VERB
ajfa-6341	58	28	,	,	PUNCT
ajfa-6341	58	29	control	control	NOUN
ajfa-6341	58	30	,	,	PUNCT
ajfa-6341	58	31	maintain	maintain	VERB
ajfa-6341	58	32	and	and	CCONJ
ajfa-6341	58	33	direct	direct	VERB
ajfa-6341	58	34	the	the	DET
ajfa-6341	58	35	behaviors	behavior	NOUN
ajfa-6341	58	36	.	.	PUNCT
ajfa-6341	59	1	it	it	PRON
ajfa-6341	59	2	is	be	AUX
ajfa-6341	59	3	also	also	ADV
ajfa-6341	59	4	regarded	regard	VERB
ajfa-6341	59	5	as	as	ADP
ajfa-6341	59	6	a	a	DET
ajfa-6341	59	7	driving	drive	VERB
ajfa-6341	59	8	force	force	NOUN
ajfa-6341	59	9	of	of	ADP
ajfa-6341	59	10	one	one	NUM
ajfa-6341	59	11	's	's	PART
ajfa-6341	59	12	heart	heart	NOUN
ajfa-6341	59	13	,	,	PUNCT
ajfa-6341	59	14	which	which	PRON
ajfa-6341	59	15	means	mean	VERB
ajfa-6341	59	16	that	that	SCONJ
ajfa-6341	59	17	he	he	PRON
ajfa-6341	59	18	has	have	VERB
ajfa-6341	59	19	the	the	DET
ajfa-6341	59	20	willingness	willingness	NOUN
ajfa-6341	59	21	to	to	PART
ajfa-6341	59	22	obtain	obtain	VERB
ajfa-6341	59	23	the	the	DET
ajfa-6341	59	24	success	success	NOUN
ajfa-6341	59	25	and	and	CCONJ
ajfa-6341	59	26	achieve	achieve	VERB
ajfa-6341	59	27	the	the	DET
ajfa-6341	59	28	goals	goal	NOUN
ajfa-6341	59	29	.	.	PUNCT
ajfa-6341	60	1	moreover	moreover	ADV
ajfa-6341	60	2	,	,	PUNCT
ajfa-6341	60	3	robbins	robbin	NOUN
ajfa-6341	60	4	and	and	CCONJ
ajfa-6341	60	5	judge	judge	NOUN
ajfa-6341	60	6	(	(	PUNCT
ajfa-6341	60	7	2007	2007	NUM
ajfa-6341	60	8	)	)	PUNCT
ajfa-6341	60	9	,	,	PUNCT
ajfa-6341	60	10	carlos	carlos	PROPN
ajfa-6341	60	11	(	(	PUNCT
ajfa-6341	60	12	2013	2013	NUM
ajfa-6341	60	13	)	)	PUNCT
ajfa-6341	60	14	in	in	ADP
ajfa-6341	60	15	wibowo	wibowo	PROPN
ajfa-6341	60	16	(	(	PUNCT
ajfa-6341	60	17	2013	2013	NUM
ajfa-6341	60	18	)	)	PUNCT
ajfa-6341	60	19	have	have	AUX
ajfa-6341	60	20	posited	posit	VERB
ajfa-6341	60	21	that	that	SCONJ
ajfa-6341	60	22	the	the	DET
ajfa-6341	60	23	motivation	motivation	NOUN
ajfa-6341	60	24	is	be	AUX
ajfa-6341	60	25	a	a	DET
ajfa-6341	60	26	process	process	NOUN
ajfa-6341	60	27	that	that	PRON
ajfa-6341	60	28	describes	describe	VERB
ajfa-6341	60	29	the	the	DET
ajfa-6341	60	30	intensity	intensity	NOUN
ajfa-6341	60	31	,	,	PUNCT
ajfa-6341	60	32	direction	direction	NOUN
ajfa-6341	60	33	and	and	CCONJ
ajfa-6341	60	34	persistence	persistence	NOUN
ajfa-6341	60	35	of	of	ADP
ajfa-6341	60	36	an	an	DET
ajfa-6341	60	37	individual	individual	NOUN
ajfa-6341	60	38	to	to	PART
ajfa-6341	60	39	achieve	achieve	VERB
ajfa-6341	60	40	his	his	PRON
ajfa-6341	60	41	goal	goal	NOUN
ajfa-6341	60	42	.	.	PUNCT
ajfa-6341	61	1	on	on	ADP
ajfa-6341	61	2	the	the	DET
ajfa-6341	61	3	other	other	ADJ
ajfa-6341	61	4	hand	hand	NOUN
ajfa-6341	61	5	,	,	PUNCT
ajfa-6341	61	6	general	general	ADJ
ajfa-6341	61	7	motivation	motivation	NOUN
ajfa-6341	61	8	is	be	AUX
ajfa-6341	61	9	associated	associate	VERB
ajfa-6341	61	10	with	with	ADP
ajfa-6341	61	11	any	any	DET
ajfa-6341	61	12	effort	effort	NOUN
ajfa-6341	61	13	to	to	PART
ajfa-6341	61	14	achieve	achieve	VERB
ajfa-6341	61	15	the	the	DET
ajfa-6341	61	16	goal	goal	NOUN
ajfa-6341	61	17	.	.	PUNCT
ajfa-6341	62	1	the	the	DET
ajfa-6341	62	2	three	three	NUM
ajfa-6341	62	3	main	main	ADJ
ajfa-6341	62	4	elements	element	NOUN
ajfa-6341	62	5	in	in	ADP
ajfa-6341	62	6	this	this	DET
ajfa-6341	62	7	definition	definition	NOUN
ajfa-6341	62	8	are	be	AUX
ajfa-6341	62	9	the	the	DET
ajfa-6341	62	10	intensity	intensity	NOUN
ajfa-6341	62	11	,	,	PUNCT
ajfa-6341	62	12	direction	direction	NOUN
ajfa-6341	62	13	and	and	CCONJ
ajfa-6341	62	14	persistence	persistence	NOUN
ajfa-6341	62	15	related	relate	VERB
ajfa-6341	62	16	to	to	ADP
ajfa-6341	62	17	the	the	DET
ajfa-6341	62	18	extent	extent	NOUN
ajfa-6341	62	19	of	of	ADP
ajfa-6341	62	20	how	how	SCONJ
ajfa-6341	62	21	hard	hard	ADJ
ajfa-6341	62	22	one	one	NUM
ajfa-6341	62	23	works	work	NOUN
ajfa-6341	62	24	,	,	PUNCT
ajfa-6341	62	25	or	or	CCONJ
ajfa-6341	62	26	attempts	attempt	VERB
ajfa-6341	62	27	at	at	ADP
ajfa-6341	62	28	something	something	PRON
ajfa-6341	62	29	.	.	PUNCT
ajfa-6341	63	1	a	a	DET
ajfa-6341	63	2	high	high	ADJ
ajfa-6341	63	3	intensity	intensity	NOUN
ajfa-6341	63	4	to	to	PART
ajfa-6341	63	5	produce	produce	VERB
ajfa-6341	63	6	satisfactory	satisfactory	ADJ
ajfa-6341	63	7	work	work	NOUN
ajfa-6341	63	8	performance	performance	NOUN
ajfa-6341	63	9	should	should	AUX
ajfa-6341	63	10	be	be	AUX
ajfa-6341	63	11	associated	associate	VERB
ajfa-6341	63	12	with	with	ADP
ajfa-6341	63	13	a	a	DET
ajfa-6341	63	14	favorable	favorable	ADJ
ajfa-6341	63	15	direction	direction	NOUN
ajfa-6341	63	16	.	.	PUNCT
ajfa-6341	64	1	persistence	persistence	NOUN
ajfa-6341	64	2	is	be	AUX
ajfa-6341	64	3	a	a	DET
ajfa-6341	64	4	measure	measure	NOUN
ajfa-6341	64	5	of	of	ADP
ajfa-6341	64	6	how	how	SCONJ
ajfa-6341	64	7	long	long	ADJ
ajfa-6341	64	8	a	a	DET
ajfa-6341	64	9	person	person	NOUN
ajfa-6341	64	10	can	can	AUX
ajfa-6341	64	11	maintain	maintain	VERB
ajfa-6341	64	12	his	his	PRON
ajfa-6341	64	13	business	business	NOUN
ajfa-6341	64	14	.	.	PUNCT
ajfa-6341	65	1	2.1.3	2.1.3	NUM
ajfa-6341	65	2	.	.	PUNCT
ajfa-6341	65	3	characteristics	characteristic	NOUN
ajfa-6341	65	4	of	of	ADP
ajfa-6341	65	5	administration	administration	NOUN
ajfa-6341	65	6	information	information	NOUN
ajfa-6341	65	7	quality	quality	NOUN
ajfa-6341	65	8	and	and	CCONJ
ajfa-6341	65	9	financial	financial	ADJ
ajfa-6341	65	10	accountability	accountability	NOUN
ajfa-6341	65	11	report	report	NOUN
ajfa-6341	65	12	the	the	DET
ajfa-6341	65	13	characteristics	characteristic	NOUN
ajfa-6341	65	14	of	of	ADP
ajfa-6341	65	15	the	the	DET
ajfa-6341	65	16	accounting	accounting	NOUN
ajfa-6341	65	17	information	information	NOUN
ajfa-6341	65	18	system	system	NOUN
ajfa-6341	65	19	comprise	comprise	NOUN
ajfa-6341	65	20	of	of	ADP
ajfa-6341	65	21	elements	element	NOUN
ajfa-6341	65	22	as	as	SCONJ
ajfa-6341	65	23	follows	follow	VERB
ajfa-6341	65	24	(	(	PUNCT
ajfa-6341	65	25	hall	hall	NOUN
ajfa-6341	65	26	,	,	PUNCT
ajfa-6341	65	27	2007	2007	NUM
ajfa-6341	65	28	):	):	PUNCT
ajfa-6341	66	1	1	1	NUM
ajfa-6341	66	2	.	.	PUNCT
ajfa-6341	66	3	relevant	relevant	ADJ
ajfa-6341	66	4	.	.	PUNCT
ajfa-6341	67	1	this	this	PRON
ajfa-6341	67	2	refers	refer	VERB
ajfa-6341	67	3	to	to	ADP
ajfa-6341	67	4	the	the	DET
ajfa-6341	67	5	information	information	NOUN
ajfa-6341	67	6	that	that	PRON
ajfa-6341	67	7	needs	need	VERB
ajfa-6341	67	8	to	to	PART
ajfa-6341	67	9	be	be	AUX
ajfa-6341	67	10	known	know	VERB
ajfa-6341	67	11	to	to	PART
ajfa-6341	67	12	deliver	deliver	VERB
ajfa-6341	67	13	new	new	ADJ
ajfa-6341	67	14	insights	insight	NOUN
ajfa-6341	67	15	.	.	PUNCT
ajfa-6341	68	1	the	the	DET
ajfa-6341	68	2	reports	report	NOUN
ajfa-6341	68	3	that	that	PRON
ajfa-6341	68	4	are	be	AUX
ajfa-6341	68	5	used	use	VERB
ajfa-6341	68	6	temporarily	temporarily	ADV
ajfa-6341	68	7	and	and	CCONJ
ajfa-6341	68	8	are	be	AUX
ajfa-6341	68	9	later	later	ADV
ajfa-6341	68	10	on	on	ADP
ajfa-6341	68	11	irrelevant	irrelevant	ADJ
ajfa-6341	68	12	are	be	AUX
ajfa-6341	68	13	to	to	PART
ajfa-6341	68	14	be	be	AUX
ajfa-6341	68	15	eliminated	eliminate	VERB
ajfa-6341	68	16	.	.	PUNCT
ajfa-6341	69	1	2	2	X
ajfa-6341	69	2	.	.	X
ajfa-6341	69	3	the	the	DET
ajfa-6341	69	4	right	right	ADJ
ajfa-6341	69	5	time	time	NOUN
ajfa-6341	69	6	.	.	PUNCT
ajfa-6341	70	1	the	the	DET
ajfa-6341	70	2	age	age	NOUN
ajfa-6341	70	3	of	of	ADP
ajfa-6341	70	4	information	information	NOUN
ajfa-6341	70	5	is	be	AUX
ajfa-6341	70	6	a	a	DET
ajfa-6341	70	7	critical	critical	ADJ
ajfa-6341	70	8	factor	factor	NOUN
ajfa-6341	70	9	in	in	ADP
ajfa-6341	70	10	determining	determine	VERB
ajfa-6341	70	11	its	its	PRON
ajfa-6341	70	12	usefulness	usefulness	NOUN
ajfa-6341	70	13	.	.	PUNCT
ajfa-6341	71	1	information	information	NOUN
ajfa-6341	71	2	should	should	AUX
ajfa-6341	71	3	not	not	PART
ajfa-6341	71	4	be	be	AUX
ajfa-6341	71	5	older	old	ADJ
ajfa-6341	71	6	than	than	ADP
ajfa-6341	71	7	the	the	DET
ajfa-6341	71	8	period	period	NOUN
ajfa-6341	71	9	of	of	ADP
ajfa-6341	71	10	time	time	NOUN
ajfa-6341	71	11	that	that	PRON
ajfa-6341	71	12	it	it	PRON
ajfa-6341	71	13	enables	enable	VERB
ajfa-6341	71	14	the	the	DET
ajfa-6341	71	15	action	action	NOUN
ajfa-6341	71	16	to	to	PART
ajfa-6341	71	17	be	be	AUX
ajfa-6341	71	18	supported	support	VERB
ajfa-6341	71	19	.	.	PUNCT
ajfa-6341	72	1	3	3	X
ajfa-6341	72	2	.	.	X
ajfa-6341	72	3	accurate	accurate	ADJ
ajfa-6341	72	4	.	.	PUNCT
ajfa-6341	73	1	information	information	NOUN
ajfa-6341	73	2	should	should	AUX
ajfa-6341	73	3	be	be	AUX
ajfa-6341	73	4	free	free	ADJ
ajfa-6341	73	5	of	of	ADP
ajfa-6341	73	6	errors	error	NOUN
ajfa-6341	73	7	that	that	PRON
ajfa-6341	73	8	is	be	AUX
ajfa-6341	73	9	material	material	NOUN
ajfa-6341	73	10	by	by	ADP
ajfa-6341	73	11	nature	nature	NOUN
ajfa-6341	73	12	.	.	PUNCT
ajfa-6341	74	1	the	the	DET
ajfa-6341	74	2	material	material	NOUN
ajfa-6341	74	3	errors	error	NOUN
ajfa-6341	74	4	occur	occur	VERB
ajfa-6341	74	5	when	when	SCONJ
ajfa-6341	74	6	the	the	DET
ajfa-6341	74	7	amount	amount	NOUN
ajfa-6341	74	8	of	of	ADP
ajfa-6341	74	9	information	information	NOUN
ajfa-6341	74	10	is	be	AUX
ajfa-6341	74	11	inaccurate	inaccurate	ADJ
ajfa-6341	74	12	,	,	PUNCT
ajfa-6341	74	13	thus	thus	ADV
ajfa-6341	74	14	the	the	DET
ajfa-6341	74	15	decision	decision	NOUN
ajfa-6341	74	16	makers	maker	NOUN
ajfa-6341	74	17	tend	tend	VERB
ajfa-6341	74	18	to	to	PART
ajfa-6341	74	19	make	make	VERB
ajfa-6341	74	20	poor	poor	ADJ
ajfa-6341	74	21	decisions	decision	NOUN
ajfa-6341	74	22	or	or	CCONJ
ajfa-6341	74	23	fail	fail	VERB
ajfa-6341	74	24	to	to	PART
ajfa-6341	74	25	make	make	VERB
ajfa-6341	74	26	necessary	necessary	ADJ
ajfa-6341	74	27	decisions	decision	NOUN
ajfa-6341	74	28	.	.	PUNCT
ajfa-6341	75	1	4	4	X
ajfa-6341	75	2	.	.	X
ajfa-6341	75	3	completeness	completeness	NOUN
ajfa-6341	75	4	.	.	PUNCT
ajfa-6341	76	1	there	there	PRON
ajfa-6341	76	2	is	be	VERB
ajfa-6341	76	3	no	no	DET
ajfa-6341	76	4	part	part	NOUN
ajfa-6341	76	5	of	of	ADP
ajfa-6341	76	6	information	information	NOUN
ajfa-6341	76	7	that	that	PRON
ajfa-6341	76	8	is	be	AUX
ajfa-6341	76	9	essentially	essentially	ADV
ajfa-6341	76	10	needed	need	VERB
ajfa-6341	76	11	in	in	ADP
ajfa-6341	76	12	decision	decision	NOUN
ajfa-6341	76	13	making	making	NOUN
ajfa-6341	76	14	or	or	CCONJ
ajfa-6341	76	15	the	the	DET
ajfa-6341	76	16	execution	execution	NOUN
ajfa-6341	76	17	of	of	ADP
ajfa-6341	76	18	a	a	DET
ajfa-6341	76	19	task	task	NOUN
ajfa-6341	76	20	is	be	AUX
ajfa-6341	76	21	missing	missing	ADJ
ajfa-6341	76	22	.	.	PUNCT
ajfa-6341	77	1	incomplete	incomplete	ADJ
ajfa-6341	77	2	information	information	NOUN
ajfa-6341	77	3	can	can	AUX
ajfa-6341	77	4	cause	cause	VERB
ajfa-6341	77	5	difficulties	difficulty	NOUN
ajfa-6341	77	6	and	and	CCONJ
ajfa-6341	77	7	has	have	VERB
ajfa-6341	77	8	an	an	DET
ajfa-6341	77	9	impact	impact	NOUN
ajfa-6341	77	10	to	to	ADP
ajfa-6341	77	11	a	a	DET
ajfa-6341	77	12	great	great	ADJ
ajfa-6341	77	13	element	element	NOUN
ajfa-6341	77	14	of	of	ADP
ajfa-6341	77	15	uncertainty	uncertainty	NOUN
ajfa-6341	77	16	.	.	PUNCT
ajfa-6341	78	1	5	5	X
ajfa-6341	78	2	.	.	X
ajfa-6341	78	3	summary	summary	NOUN
ajfa-6341	78	4	.	.	PUNCT
ajfa-6341	79	1	information	information	NOUN
ajfa-6341	79	2	must	must	AUX
ajfa-6341	79	3	be	be	AUX
ajfa-6341	79	4	aggregated	aggregate	VERB
ajfa-6341	79	5	to	to	PART
ajfa-6341	79	6	fit	fit	VERB
ajfa-6341	79	7	the	the	DET
ajfa-6341	79	8	user	user	NOUN
ajfa-6341	79	9	's	's	PART
ajfa-6341	79	10	needs	need	NOUN
ajfa-6341	79	11	.	.	PUNCT
ajfa-6341	80	1	concise	concise	ADJ
ajfa-6341	80	2	information	information	NOUN
ajfa-6341	80	3	and	and	CCONJ
ajfa-6341	80	4	the	the	DET
ajfa-6341	80	5	summary	summary	NOUN
ajfa-6341	80	6	of	of	ADP
ajfa-6341	80	7	relevant	relevant	ADJ
ajfa-6341	80	8	data	datum	NOUN
ajfa-6341	80	9	show	show	VERB
ajfa-6341	80	10	deviations	deviation	NOUN
ajfa-6341	80	11	from	from	ADP
ajfa-6341	80	12	the	the	DET
ajfa-6341	80	13	areas	area	NOUN
ajfa-6341	80	14	of	of	ADP
ajfa-6341	80	15	the	the	DET
ajfa-6341	80	16	normal	normal	ADJ
ajfa-6341	80	17	level	level	NOUN
ajfa-6341	80	18	,	,	PUNCT
ajfa-6341	80	19	which	which	PRON
ajfa-6341	80	20	is	be	AUX
ajfa-6341	80	21	standard	standard	ADJ
ajfa-6341	80	22	or	or	CCONJ
ajfa-6341	80	23	planned	plan	VERB
ajfa-6341	80	24	as	as	ADP
ajfa-6341	80	25	a	a	DET
ajfa-6341	80	26	form	form	NOUN
ajfa-6341	80	27	of	of	ADP
ajfa-6341	80	28	information	information	NOUN
ajfa-6341	80	29	that	that	PRON
ajfa-6341	80	30	is	be	AUX
ajfa-6341	80	31	much	much	ADV
ajfa-6341	80	32	needed	need	VERB
ajfa-6341	80	33	by	by	ADP
ajfa-6341	80	34	the	the	DET
ajfa-6341	80	35	users	user	NOUN
ajfa-6341	80	36	.	.	PUNCT
ajfa-6341	81	1	2.1.4	2.1.4	NUM
ajfa-6341	81	2	.	.	PUNCT
ajfa-6341	82	1	experience	experience	VERB
ajfa-6341	82	2	an	an	DET
ajfa-6341	82	3	experience	experience	NOUN
ajfa-6341	82	4	refers	refer	VERB
ajfa-6341	82	5	to	to	ADP
ajfa-6341	82	6	the	the	DET
ajfa-6341	82	7	administration	administration	NOUN
ajfa-6341	82	8	and	and	CCONJ
ajfa-6341	82	9	reporting	report	VERB
ajfa-6341	82	10	accountability	accountability	NOUN
ajfa-6341	82	11	both	both	CCONJ
ajfa-6341	82	12	in	in	ADP
ajfa-6341	82	13	terms	term	NOUN
ajfa-6341	82	14	of	of	ADP
ajfa-6341	82	15	the	the	DET
ajfa-6341	82	16	length	length	NOUN
ajfa-6341	82	17	of	of	ADP
ajfa-6341	82	18	time	time	NOUN
ajfa-6341	82	19	,	,	PUNCT
ajfa-6341	82	20	the	the	DET
ajfa-6341	82	21	number	number	NOUN
ajfa-6341	82	22	of	of	ADP
ajfa-6341	82	23	assignments	assignment	NOUN
ajfa-6341	82	24	as	as	ADV
ajfa-6341	82	25	well	well	ADV
ajfa-6341	82	26	as	as	ADP
ajfa-6341	82	27	the	the	DET
ajfa-6341	82	28	kinds	kind	NOUN
ajfa-6341	82	29	of	of	ADP
ajfa-6341	82	30	tasks	task	NOUN
ajfa-6341	82	31	that	that	PRON
ajfa-6341	82	32	are	be	AUX
ajfa-6341	82	33	handled	handle	VERB
ajfa-6341	82	34	(	(	PUNCT
ajfa-6341	82	35	nilawati	nilawati	PROPN
ajfa-6341	82	36	,	,	PUNCT
ajfa-6341	82	37	2009	2009	NUM
ajfa-6341	82	38	)	)	PUNCT
ajfa-6341	82	39	.	.	PUNCT
ajfa-6341	83	1	another	another	DET
ajfa-6341	83	2	definition	definition	NOUN
ajfa-6341	83	3	states	state	VERB
ajfa-6341	83	4	that	that	SCONJ
ajfa-6341	83	5	an	an	DET
ajfa-6341	83	6	experience	experience	NOUN
ajfa-6341	83	7	is	be	AUX
ajfa-6341	83	8	a	a	DET
ajfa-6341	83	9	learning	learning	NOUN
ajfa-6341	83	10	process	process	NOUN
ajfa-6341	83	11	and	and	CCONJ
ajfa-6341	83	12	an	an	DET
ajfa-6341	83	13	extension	extension	NOUN
ajfa-6341	83	14	of	of	ADP
ajfa-6341	83	15	the	the	DET
ajfa-6341	83	16	potential	potential	ADJ
ajfa-6341	83	17	development	development	NOUN
ajfa-6341	83	18	of	of	ADP
ajfa-6341	83	19	behaviors	behavior	NOUN
ajfa-6341	83	20	in	in	ADP
ajfa-6341	83	21	both	both	CCONJ
ajfa-6341	83	22	formal	formal	ADJ
ajfa-6341	83	23	and	and	CCONJ
ajfa-6341	83	24	non	non	ADJ
ajfa-6341	83	25	-	-	ADJ
ajfa-6341	83	26	formal	formal	ADJ
ajfa-6341	83	27	education	education	NOUN
ajfa-6341	83	28	or	or	CCONJ
ajfa-6341	83	29	could	could	AUX
ajfa-6341	83	30	be	be	AUX
ajfa-6341	83	31	defined	define	VERB
ajfa-6341	83	32	as	as	ADP
ajfa-6341	83	33	a	a	DET
ajfa-6341	83	34	process	process	NOUN
ajfa-6341	83	35	that	that	PRON
ajfa-6341	83	36	brings	bring	VERB
ajfa-6341	83	37	a	a	DET
ajfa-6341	83	38	person	person	NOUN
ajfa-6341	83	39	to	to	ADP
ajfa-6341	83	40	a	a	DET
ajfa-6341	83	41	pattern	pattern	NOUN
ajfa-6341	83	42	of	of	ADP
ajfa-6341	83	43	higher	high	ADJ
ajfa-6341	83	44	behavior	behavior	NOUN
ajfa-6341	83	45	.	.	PUNCT
ajfa-6341	84	1	according	accord	VERB
ajfa-6341	84	2	to	to	ADP
ajfa-6341	84	3	nilawati	nilawati	PROPN
ajfa-6341	84	4	(	(	PUNCT
ajfa-6341	84	5	2009	2009	NUM
ajfa-6341	84	6	)	)	PUNCT
ajfa-6341	84	7	,	,	PUNCT
ajfa-6341	84	8	the	the	DET
ajfa-6341	84	9	length	length	NOUN
ajfa-6341	84	10	of	of	ADP
ajfa-6341	84	11	treasurer	treasurer	NOUN
ajfa-6341	84	12	’s	’s	PART
ajfa-6341	84	13	service	service	NOUN
ajfa-6341	84	14	and	and	CCONJ
ajfa-6341	84	15	experience	experience	NOUN
ajfa-6341	84	16	in	in	ADP
ajfa-6341	84	17	holding	hold	VERB
ajfa-6341	84	18	a	a	DET
ajfa-6341	84	19	position	position	NOUN
ajfa-6341	84	20	will	will	AUX
ajfa-6341	84	21	render	render	VERB
ajfa-6341	84	22	them	they	PRON
ajfa-6341	84	23	acknowledged	acknowledge	VERB
ajfa-6341	84	24	as	as	ADP
ajfa-6341	84	25	a	a	DET
ajfa-6341	84	26	person	person	NOUN
ajfa-6341	84	27	who	who	PRON
ajfa-6341	84	28	is	be	AUX
ajfa-6341	84	29	responsible	responsible	ADJ
ajfa-6341	84	30	for	for	ADP
ajfa-6341	84	31	the	the	DET
ajfa-6341	84	32	basic	basic	ADJ
ajfa-6341	84	33	activities	activity	NOUN
ajfa-6341	84	34	in	in	ADP
ajfa-6341	84	35	the	the	DET
ajfa-6341	84	36	asian	asian	ADJ
ajfa-6341	84	37	journal	journal	NOUN
ajfa-6341	84	38	of	of	ADP
ajfa-6341	84	39	finance	finance	PROPN
ajfa-6341	84	40	&	&	CCONJ
ajfa-6341	84	41	accounting	accounting	PROPN
ajfa-6341	84	42	issn	issn	PROPN
ajfa-6341	84	43	1946	1946	NUM
ajfa-6341	84	44	-	-	PUNCT
ajfa-6341	84	45	052x	052x	PROPN
ajfa-6341	84	46	2014	2014	NUM
ajfa-6341	84	47	,	,	PUNCT
ajfa-6341	84	48	vol	vol	NOUN
ajfa-6341	84	49	.	.	PROPN
ajfa-6341	84	50	6	6	NUM
ajfa-6341	84	51	,	,	PUNCT
ajfa-6341	84	52	no	no	INTJ
ajfa-6341	84	53	.	.	NOUN
ajfa-6341	84	54	2	2	NUM
ajfa-6341	84	55	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	84	56	305	305	NUM
ajfa-6341	84	57	organization	organization	NOUN
ajfa-6341	84	58	’s	’s	PART
ajfa-6341	84	59	daily	daily	ADJ
ajfa-6341	84	60	operations	operation	NOUN
ajfa-6341	84	61	.	.	PUNCT
ajfa-6341	85	1	the	the	DET
ajfa-6341	85	2	longer	long	ADJ
ajfa-6341	85	3	duration	duration	NOUN
ajfa-6341	85	4	that	that	SCONJ
ajfa-6341	85	5	the	the	DET
ajfa-6341	85	6	treasurers	treasurer	NOUN
ajfa-6341	85	7	are	be	AUX
ajfa-6341	85	8	holding	hold	VERB
ajfa-6341	85	9	the	the	DET
ajfa-6341	85	10	position	position	NOUN
ajfa-6341	85	11	,	,	PUNCT
ajfa-6341	85	12	the	the	PRON
ajfa-6341	85	13	better	well	ADJ
ajfa-6341	85	14	their	their	PRON
ajfa-6341	85	15	work	work	NOUN
ajfa-6341	85	16	performance	performance	NOUN
ajfa-6341	85	17	.	.	PUNCT
ajfa-6341	86	1	2.1.5	2.1.5	NUM
ajfa-6341	86	2	.	.	PUNCT
ajfa-6341	87	1	the	the	DET
ajfa-6341	87	2	knowledge	knowledge	NOUN
ajfa-6341	87	3	of	of	ADP
ajfa-6341	87	4	permendagri	permendagri	NOUN
ajfa-6341	87	5	(	(	PUNCT
ajfa-6341	87	6	ministry	ministry	NOUN
ajfa-6341	87	7	of	of	ADP
ajfa-6341	87	8	internal	internal	PROPN
ajfa-6341	87	9	affair	affair	PROPN
ajfa-6341	87	10	’s	’s	PART
ajfa-6341	87	11	regulation	regulation	NOUN
ajfa-6341	87	12	)	)	PUNCT
ajfa-6341	87	13	no	no	INTJ
ajfa-6341	87	14	.	.	PUNCT
ajfa-6341	88	1	55/2008	55/2008	NOUN
ajfa-6341	88	2	in	in	ADP
ajfa-6341	88	3	relation	relation	NOUN
ajfa-6341	88	4	to	to	ADP
ajfa-6341	88	5	the	the	DET
ajfa-6341	88	6	administration	administration	NOUN
ajfa-6341	88	7	and	and	CCONJ
ajfa-6341	88	8	accountability	accountability	NOUN
ajfa-6341	88	9	reporting	reporting	NOUN
ajfa-6341	88	10	system	system	NOUN
ajfa-6341	88	11	aligned	align	VERB
ajfa-6341	88	12	with	with	ADP
ajfa-6341	88	13	the	the	DET
ajfa-6341	88	14	orderly	orderly	ADJ
ajfa-6341	88	15	administration	administration	NOUN
ajfa-6341	88	16	and	and	CCONJ
ajfa-6341	88	17	accountability	accountability	NOUN
ajfa-6341	88	18	of	of	ADP
ajfa-6341	88	19	the	the	DET
ajfa-6341	88	20	budget	budget	NOUN
ajfa-6341	88	21	implementation	implementation	NOUN
ajfa-6341	88	22	,	,	PUNCT
ajfa-6341	88	23	it	it	PRON
ajfa-6341	88	24	needs	need	VERB
ajfa-6341	88	25	to	to	PART
ajfa-6341	88	26	prepare	prepare	VERB
ajfa-6341	88	27	and	and	CCONJ
ajfa-6341	88	28	submit	submit	VERB
ajfa-6341	88	29	the	the	DET
ajfa-6341	88	30	administration	administration	NOUN
ajfa-6341	88	31	procedures	procedure	NOUN
ajfa-6341	88	32	and	and	CCONJ
ajfa-6341	88	33	accountability	accountability	NOUN
ajfa-6341	88	34	reports	report	NOUN
ajfa-6341	88	35	for	for	ADP
ajfa-6341	88	36	the	the	DET
ajfa-6341	88	37	treasurers	treasurer	NOUN
ajfa-6341	88	38	.	.	PUNCT
ajfa-6341	89	1	the	the	DET
ajfa-6341	89	2	regulation	regulation	NOUN
ajfa-6341	89	3	of	of	ADP
ajfa-6341	89	4	the	the	DET
ajfa-6341	89	5	ministry	ministry	PROPN
ajfa-6341	89	6	of	of	ADP
ajfa-6341	89	7	the	the	DET
ajfa-6341	89	8	internal	internal	PROPN
ajfa-6341	89	9	affairs	affairs	PROPN
ajfa-6341	89	10	no.55/2008	no.55/2008	NOUN
ajfa-6341	89	11	is	be	AUX
ajfa-6341	89	12	a	a	DET
ajfa-6341	89	13	refinement	refinement	NOUN
ajfa-6341	89	14	of	of	ADP
ajfa-6341	89	15	the	the	DET
ajfa-6341	89	16	regulation	regulation	NOUN
ajfa-6341	89	17	of	of	ADP
ajfa-6341	89	18	the	the	DET
ajfa-6341	89	19	ministry	ministry	PROPN
ajfa-6341	89	20	of	of	ADP
ajfa-6341	89	21	internal	internal	PROPN
ajfa-6341	89	22	affairs	affairs	PROPN
ajfa-6341	89	23	no.13/2006	no.13/2006	PROPN
ajfa-6341	89	24	on	on	ADP
ajfa-6341	89	25	the	the	DET
ajfa-6341	89	26	regional	regional	ADJ
ajfa-6341	89	27	financial	financial	ADJ
ajfa-6341	89	28	management	management	NOUN
ajfa-6341	89	29	guidelines	guideline	NOUN
ajfa-6341	89	30	.	.	PUNCT
ajfa-6341	90	1	this	this	DET
ajfa-6341	90	2	permendagri	permendagri	NOUN
ajfa-6341	90	3	was	be	AUX
ajfa-6341	90	4	launched	launch	VERB
ajfa-6341	90	5	in	in	ADP
ajfa-6341	90	6	order	order	NOUN
ajfa-6341	90	7	to	to	PART
ajfa-6341	90	8	control	control	VERB
ajfa-6341	90	9	everything	everything	PRON
ajfa-6341	90	10	related	relate	VERB
ajfa-6341	90	11	to	to	ADP
ajfa-6341	90	12	treasury	treasury	NOUN
ajfa-6341	90	13	with	with	ADP
ajfa-6341	90	14	the	the	DET
ajfa-6341	90	15	expectations	expectation	NOUN
ajfa-6341	90	16	to	to	PART
ajfa-6341	90	17	achieve	achieve	VERB
ajfa-6341	90	18	goals	goal	NOUN
ajfa-6341	90	19	.	.	PUNCT
ajfa-6341	91	1	the	the	DET
ajfa-6341	91	2	regulation	regulation	NOUN
ajfa-6341	91	3	will	will	AUX
ajfa-6341	91	4	then	then	ADV
ajfa-6341	91	5	bring	bring	VERB
ajfa-6341	91	6	improvement	improvement	NOUN
ajfa-6341	91	7	to	to	ADP
ajfa-6341	91	8	the	the	DET
ajfa-6341	91	9	regional	regional	ADJ
ajfa-6341	91	10	governance	governance	NOUN
ajfa-6341	91	11	policy	policy	NOUN
ajfa-6341	91	12	and	and	CCONJ
ajfa-6341	91	13	its	its	PRON
ajfa-6341	91	14	financial	financial	ADJ
ajfa-6341	91	15	management	management	NOUN
ajfa-6341	91	16	.	.	PUNCT
ajfa-6341	92	1	according	accord	VERB
ajfa-6341	92	2	to	to	ADP
ajfa-6341	92	3	halim	halim	PROPN
ajfa-6341	92	4	(	(	PUNCT
ajfa-6341	92	5	2007	2007	NUM
ajfa-6341	92	6	)	)	PUNCT
ajfa-6341	92	7	in	in	ADP
ajfa-6341	92	8	pangkong	pangkong	PROPN
ajfa-6341	92	9	et	et	PROPN
ajfa-6341	92	10	al	al	PROPN
ajfa-6341	92	11	.	.	PROPN
ajfa-6341	93	1	(	(	PUNCT
ajfa-6341	93	2	2013	2013	NUM
ajfa-6341	93	3	)	)	PUNCT
ajfa-6341	93	4	,	,	PUNCT
ajfa-6341	93	5	the	the	DET
ajfa-6341	93	6	government	government	NOUN
ajfa-6341	93	7	accounting	accounting	NOUN
ajfa-6341	93	8	standards	standard	NOUN
ajfa-6341	93	9	(	(	PUNCT
ajfa-6341	93	10	sap	sap	NOUN
ajfa-6341	93	11	)	)	PUNCT
ajfa-6341	93	12	work	work	NOUN
ajfa-6341	93	13	as	as	ADP
ajfa-6341	93	14	a	a	DET
ajfa-6341	93	15	guideline	guideline	NOUN
ajfa-6341	93	16	for	for	ADP
ajfa-6341	93	17	the	the	DET
ajfa-6341	93	18	preparation	preparation	NOUN
ajfa-6341	93	19	and	and	CCONJ
ajfa-6341	93	20	reporting	reporting	NOUN
ajfa-6341	93	21	of	of	ADP
ajfa-6341	93	22	budget	budget	NOUN
ajfa-6341	93	23	realization	realization	NOUN
ajfa-6341	93	24	,	,	PUNCT
ajfa-6341	93	25	to	to	ADP
ajfa-6341	93	26	both	both	CCONJ
ajfa-6341	93	27	central	central	ADJ
ajfa-6341	93	28	and	and	CCONJ
ajfa-6341	93	29	regional	regional	ADJ
ajfa-6341	93	30	governments	government	NOUN
ajfa-6341	93	31	,	,	PUNCT
ajfa-6341	93	32	with	with	ADP
ajfa-6341	93	33	the	the	DET
ajfa-6341	93	34	goal	goal	NOUN
ajfa-6341	93	35	of	of	ADP
ajfa-6341	93	36	uniformity	uniformity	NOUN
ajfa-6341	93	37	,	,	PUNCT
ajfa-6341	93	38	synchronization	synchronization	NOUN
ajfa-6341	93	39	and	and	CCONJ
ajfa-6341	93	40	harmonization	harmonization	NOUN
ajfa-6341	93	41	of	of	ADP
ajfa-6341	93	42	all	all	DET
ajfa-6341	93	43	kinds	kind	NOUN
ajfa-6341	93	44	of	of	ADP
ajfa-6341	93	45	reports	report	NOUN
ajfa-6341	93	46	.	.	PUNCT
ajfa-6341	94	1	based	base	VERB
ajfa-6341	94	2	on	on	ADP
ajfa-6341	94	3	the	the	DET
ajfa-6341	94	4	government	government	NOUN
ajfa-6341	94	5	regulation	regulation	NOUN
ajfa-6341	94	6	no	no	INTJ
ajfa-6341	94	7	.	.	PUNCT
ajfa-6341	95	1	58/2005	58/2005	NUM
ajfa-6341	95	2	on	on	ADP
ajfa-6341	95	3	the	the	DET
ajfa-6341	95	4	regional	regional	ADJ
ajfa-6341	95	5	financial	financial	ADJ
ajfa-6341	95	6	management	management	NOUN
ajfa-6341	95	7	,	,	PUNCT
ajfa-6341	95	8	the	the	DET
ajfa-6341	95	9	regional	regional	ADJ
ajfa-6341	95	10	government	government	NOUN
ajfa-6341	95	11	has	have	VERB
ajfa-6341	95	12	the	the	DET
ajfa-6341	95	13	authority	authority	NOUN
ajfa-6341	95	14	to	to	PART
ajfa-6341	95	15	develop	develop	VERB
ajfa-6341	95	16	policies	policy	NOUN
ajfa-6341	95	17	and	and	CCONJ
ajfa-6341	95	18	procedures	procedure	NOUN
ajfa-6341	95	19	for	for	ADP
ajfa-6341	95	20	the	the	DET
ajfa-6341	95	21	accounting	accounting	NOUN
ajfa-6341	95	22	and	and	CCONJ
ajfa-6341	95	23	financial	financial	ADJ
ajfa-6341	95	24	management	management	NOUN
ajfa-6341	95	25	system	system	NOUN
ajfa-6341	95	26	in	in	ADP
ajfa-6341	95	27	accordance	accordance	NOUN
ajfa-6341	95	28	with	with	ADP
ajfa-6341	95	29	the	the	DET
ajfa-6341	95	30	regional	regional	ADJ
ajfa-6341	95	31	government	government	NOUN
ajfa-6341	95	32	’s	’s	PART
ajfa-6341	95	33	accounting	accounting	NOUN
ajfa-6341	95	34	standards	standard	NOUN
ajfa-6341	95	35	.	.	PUNCT
ajfa-6341	96	1	above	above	ADP
ajfa-6341	96	2	all	all	PRON
ajfa-6341	96	3	,	,	PUNCT
ajfa-6341	96	4	the	the	DET
ajfa-6341	96	5	regional	regional	ADJ
ajfa-6341	96	6	government	government	NOUN
ajfa-6341	96	7	may	may	AUX
ajfa-6341	96	8	prepare	prepare	VERB
ajfa-6341	96	9	its	its	PRON
ajfa-6341	96	10	financial	financial	ADJ
ajfa-6341	96	11	statements	statement	NOUN
ajfa-6341	96	12	in	in	ADP
ajfa-6341	96	13	the	the	DET
ajfa-6341	96	14	form	form	NOUN
ajfa-6341	96	15	of	of	ADP
ajfa-6341	96	16	the	the	DET
ajfa-6341	96	17	budget	budget	NOUN
ajfa-6341	96	18	realization	realization	NOUN
ajfa-6341	96	19	report	report	NOUN
ajfa-6341	96	20	,	,	PUNCT
ajfa-6341	96	21	balance	balance	NOUN
ajfa-6341	96	22	sheet	sheet	NOUN
ajfa-6341	96	23	,	,	PUNCT
ajfa-6341	96	24	cash	cash	NOUN
ajfa-6341	96	25	flow	flow	NOUN
ajfa-6341	96	26	statement	statement	NOUN
ajfa-6341	96	27	and	and	CCONJ
ajfa-6341	96	28	notes	note	NOUN
ajfa-6341	96	29	to	to	ADP
ajfa-6341	96	30	the	the	DET
ajfa-6341	96	31	financial	financial	ADJ
ajfa-6341	96	32	statements	statement	NOUN
ajfa-6341	96	33	in	in	ADP
ajfa-6341	96	34	accordance	accordance	NOUN
ajfa-6341	96	35	with	with	ADP
ajfa-6341	96	36	the	the	DET
ajfa-6341	96	37	government	government	NOUN
ajfa-6341	96	38	accounting	accounting	NOUN
ajfa-6341	96	39	standards	standard	NOUN
ajfa-6341	96	40	,	,	PUNCT
ajfa-6341	96	41	accounting	accounting	NOUN
ajfa-6341	96	42	policies	policy	NOUN
ajfa-6341	96	43	and	and	CCONJ
ajfa-6341	96	44	financial	financial	ADJ
ajfa-6341	96	45	management	management	NOUN
ajfa-6341	96	46	systems	system	NOUN
ajfa-6341	96	47	and	and	CCONJ
ajfa-6341	96	48	procedures	procedure	NOUN
ajfa-6341	96	49	,	,	PUNCT
ajfa-6341	96	50	so	so	SCONJ
ajfa-6341	96	51	as	as	SCONJ
ajfa-6341	96	52	to	to	PART
ajfa-6341	96	53	produce	produce	VERB
ajfa-6341	96	54	transparent	transparent	ADJ
ajfa-6341	96	55	and	and	CCONJ
ajfa-6341	96	56	accountable	accountable	ADJ
ajfa-6341	96	57	financial	financial	ADJ
ajfa-6341	96	58	statements	statement	NOUN
ajfa-6341	96	59	(	(	PUNCT
ajfa-6341	96	60	halim	halim	PROPN
ajfa-6341	96	61	et	et	PROPN
ajfa-6341	96	62	al	al	PROPN
ajfa-6341	96	63	.	.	PROPN
ajfa-6341	96	64	,	,	PUNCT
ajfa-6341	96	65	2010	2010	NUM
ajfa-6341	96	66	)	)	PUNCT
ajfa-6341	96	67	.	.	PUNCT
ajfa-6341	97	1	the	the	DET
ajfa-6341	97	2	regulation	regulation	NOUN
ajfa-6341	97	3	that	that	PRON
ajfa-6341	97	4	relates	relate	VERB
ajfa-6341	97	5	to	to	ADP
ajfa-6341	97	6	the	the	DET
ajfa-6341	97	7	treasury	treasury	NOUN
ajfa-6341	97	8	mentioned	mention	VERB
ajfa-6341	97	9	must	must	AUX
ajfa-6341	97	10	at	at	ADV
ajfa-6341	97	11	least	least	ADJ
ajfa-6341	97	12	be	be	AUX
ajfa-6341	97	13	understood	understand	VERB
ajfa-6341	97	14	by	by	ADP
ajfa-6341	97	15	those	those	PRON
ajfa-6341	97	16	who	who	PRON
ajfa-6341	97	17	carry	carry	VERB
ajfa-6341	97	18	it	it	PRON
ajfa-6341	97	19	out	out	ADP
ajfa-6341	97	20	.	.	PUNCT
ajfa-6341	98	1	2.2	2.2	NUM
ajfa-6341	98	2	.	.	PUNCT
ajfa-6341	99	1	review	review	NOUN
ajfa-6341	99	2	of	of	ADP
ajfa-6341	99	3	previous	previous	ADJ
ajfa-6341	99	4	research	research	NOUN
ajfa-6341	99	5	the	the	DET
ajfa-6341	99	6	matric	matric	NOUN
ajfa-6341	99	7	results	result	NOUN
ajfa-6341	99	8	of	of	ADP
ajfa-6341	99	9	the	the	DET
ajfa-6341	99	10	previous	previous	ADJ
ajfa-6341	99	11	studies	study	NOUN
ajfa-6341	99	12	are	be	AUX
ajfa-6341	99	13	related	relate	VERB
ajfa-6341	99	14	to	to	ADP
ajfa-6341	99	15	the	the	DET
ajfa-6341	99	16	topic	topic	NOUN
ajfa-6341	99	17	of	of	ADP
ajfa-6341	99	18	this	this	DET
ajfa-6341	99	19	research	research	NOUN
ajfa-6341	99	20	as	as	SCONJ
ajfa-6341	99	21	illustrated	illustrate	VERB
ajfa-6341	99	22	in	in	ADP
ajfa-6341	99	23	table	table	NOUN
ajfa-6341	99	24	1	1	NUM
ajfa-6341	99	25	.	.	PUNCT
ajfa-6341	100	1	below	below	ADV
ajfa-6341	100	2	:	:	PUNCT
ajfa-6341	100	3	asian	asian	ADJ
ajfa-6341	100	4	journal	journal	NOUN
ajfa-6341	100	5	of	of	ADP
ajfa-6341	100	6	finance	finance	PROPN
ajfa-6341	100	7	&	&	CCONJ
ajfa-6341	100	8	accounting	accounting	PROPN
ajfa-6341	100	9	issn	issn	PROPN
ajfa-6341	100	10	1946	1946	NUM
ajfa-6341	100	11	-	-	PUNCT
ajfa-6341	100	12	052x	052x	PROPN
ajfa-6341	100	13	2014	2014	NUM
ajfa-6341	100	14	,	,	PUNCT
ajfa-6341	100	15	vol	vol	NOUN
ajfa-6341	100	16	.	.	PROPN
ajfa-6341	100	17	6	6	NUM
ajfa-6341	100	18	,	,	PUNCT
ajfa-6341	100	19	no	no	INTJ
ajfa-6341	100	20	.	.	NOUN
ajfa-6341	100	21	2	2	NUM
ajfa-6341	100	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	100	23	306	306	NUM
ajfa-6341	100	24	table	table	NOUN
ajfa-6341	100	25	1	1	NUM
ajfa-6341	100	26	.	.	X
ajfa-6341	100	27	review	review	NOUN
ajfa-6341	100	28	on	on	ADP
ajfa-6341	100	29	previous	previous	ADJ
ajfa-6341	100	30	research	research	NOUN
ajfa-6341	100	31	author	author	NOUN
ajfa-6341	100	32	/	/	SYM
ajfa-6341	100	33	year	year	NOUN
ajfa-6341	100	34	title	title	NOUN
ajfa-6341	100	35	variables	variable	VERB
ajfa-6341	100	36	findings	finding	NOUN
ajfa-6341	100	37	of	of	ADP
ajfa-6341	100	38	research	research	NOUN
ajfa-6341	100	39	nilawati	nilawati	PROPN
ajfa-6341	100	40	,	,	PUNCT
ajfa-6341	100	41	ivon	ivon	NOUN
ajfa-6341	100	42	(	(	PUNCT
ajfa-6341	100	43	2009	2009	NUM
ajfa-6341	100	44	)	)	PUNCT
ajfa-6341	100	45	a	a	DET
ajfa-6341	100	46	study	study	NOUN
ajfa-6341	100	47	on	on	ADP
ajfa-6341	100	48	delay	delay	NOUN
ajfa-6341	100	49	of	of	ADP
ajfa-6341	100	50	spending	spend	VERB
ajfa-6341	100	51	accountability	accountability	NOUN
ajfa-6341	100	52	report	report	NOUN
ajfa-6341	100	53	delay	delay	NOUN
ajfa-6341	100	54	by	by	ADP
ajfa-6341	100	55	the	the	DET
ajfa-6341	100	56	task	task	PROPN
ajfa-6341	100	57	force	force	PROPN
ajfa-6341	100	58	units	unit	NOUN
ajfa-6341	100	59	(	(	PUNCT
ajfa-6341	100	60	skpd	skpd	VERB
ajfa-6341	100	61	)	)	PUNCT
ajfa-6341	100	62	in	in	ADP
ajfa-6341	100	63	central	central	ADJ
ajfa-6341	100	64	lampung	lampung	NOUN
ajfa-6341	100	65	of	of	ADP
ajfa-6341	100	66	2008	2008	NUM
ajfa-6341	100	67	.	.	PUNCT
ajfa-6341	101	1	the	the	DET
ajfa-6341	101	2	research	research	NOUN
ajfa-6341	101	3	is	be	AUX
ajfa-6341	101	4	conducted	conduct	VERB
ajfa-6341	101	5	descriptively	descriptively	ADV
ajfa-6341	101	6	not	not	PART
ajfa-6341	101	7	using	use	VERB
ajfa-6341	101	8	the	the	DET
ajfa-6341	101	9	dependent	dependent	ADJ
ajfa-6341	101	10	and	and	CCONJ
ajfa-6341	101	11	dependent	dependent	ADJ
ajfa-6341	101	12	variables	variable	NOUN
ajfa-6341	101	13	.	.	PUNCT
ajfa-6341	102	1	the	the	DET
ajfa-6341	102	2	submission	submission	NOUN
ajfa-6341	102	3	activity	activity	NOUN
ajfa-6341	102	4	of	of	ADP
ajfa-6341	102	5	spending	spend	VERB
ajfa-6341	102	6	accountability	accountability	NOUN
ajfa-6341	102	7	report	report	NOUN
ajfa-6341	102	8	in	in	ADP
ajfa-6341	102	9	central	central	ADJ
ajfa-6341	102	10	lampung	lampung	NOUN
ajfa-6341	102	11	region	region	NOUN
ajfa-6341	102	12	is	be	AUX
ajfa-6341	102	13	not	not	PART
ajfa-6341	102	14	running	run	VERB
ajfa-6341	102	15	accordingly	accordingly	ADV
ajfa-6341	102	16	based	base	VERB
ajfa-6341	102	17	on	on	ADP
ajfa-6341	102	18	the	the	DET
ajfa-6341	102	19	applicable	applicable	ADJ
ajfa-6341	102	20	regulations	regulation	NOUN
ajfa-6341	102	21	and	and	CCONJ
ajfa-6341	102	22	has	have	VERB
ajfa-6341	102	23	frequent	frequent	ADJ
ajfa-6341	102	24	timing	timing	NOUN
ajfa-6341	102	25	inaccuracy	inaccuracy	NOUN
ajfa-6341	102	26	in	in	ADP
ajfa-6341	102	27	it	it	PRON
ajfa-6341	102	28	’s	’s	ADJ
ajfa-6341	102	29	submission	submission	NOUN
ajfa-6341	102	30	.	.	PUNCT
ajfa-6341	103	1	the	the	DET
ajfa-6341	103	2	possible	possible	ADJ
ajfa-6341	103	3	constraints	constraint	NOUN
ajfa-6341	103	4	are	be	AUX
ajfa-6341	103	5	due	due	ADJ
ajfa-6341	103	6	to	to	ADP
ajfa-6341	103	7	;	;	PUNCT
ajfa-6341	103	8	(	(	PUNCT
ajfa-6341	103	9	i	i	NOUN
ajfa-6341	103	10	)	)	PUNCT
ajfa-6341	103	11	the	the	DET
ajfa-6341	103	12	presence	presence	NOUN
ajfa-6341	103	13	of	of	ADP
ajfa-6341	103	14	policy	policy	NOUN
ajfa-6341	103	15	in	in	ADP
ajfa-6341	103	16	spending	spend	VERB
ajfa-6341	103	17	accountability	accountability	NOUN
ajfa-6341	103	18	activities	activity	NOUN
ajfa-6341	103	19	in	in	ADP
ajfa-6341	103	20	central	central	ADJ
ajfa-6341	103	21	lampung	lampung	NOUN
ajfa-6341	103	22	is	be	AUX
ajfa-6341	103	23	considered	consider	VERB
ajfa-6341	103	24	inappropriate	inappropriate	ADJ
ajfa-6341	103	25	and	and	CCONJ
ajfa-6341	103	26	inconsistent	inconsistent	ADJ
ajfa-6341	103	27	with	with	ADP
ajfa-6341	103	28	permendagri	permendagri	NOUN
ajfa-6341	103	29	13/2006	13/2006	NUM
ajfa-6341	103	30	,	,	PUNCT
ajfa-6341	103	31	and	and	CCONJ
ajfa-6341	103	32	(	(	PUNCT
ajfa-6341	103	33	ii	ii	NOUN
ajfa-6341	103	34	)	)	PUNCT
ajfa-6341	103	35	the	the	DET
ajfa-6341	103	36	lack	lack	NOUN
ajfa-6341	103	37	of	of	ADP
ajfa-6341	103	38	ability	ability	NOUN
ajfa-6341	103	39	on	on	ADP
ajfa-6341	103	40	task	task	NOUN
ajfa-6341	103	41	force	force	NOUN
ajfa-6341	103	42	units	unit	NOUN
ajfa-6341	103	43	in	in	ADP
ajfa-6341	103	44	these	these	DET
ajfa-6341	103	45	activities	activity	NOUN
ajfa-6341	103	46	,	,	PUNCT
ajfa-6341	103	47	among	among	ADP
ajfa-6341	103	48	others	other	NOUN
ajfa-6341	103	49	,	,	PUNCT
ajfa-6341	103	50	due	due	ADP
ajfa-6341	103	51	to	to	ADP
ajfa-6341	103	52	the	the	DET
ajfa-6341	103	53	low	low	ADJ
ajfa-6341	103	54	quality	quality	NOUN
ajfa-6341	103	55	of	of	ADP
ajfa-6341	103	56	human	human	ADJ
ajfa-6341	103	57	resources	resource	NOUN
ajfa-6341	103	58	and	and	CCONJ
ajfa-6341	103	59	lack	lack	NOUN
ajfa-6341	103	60	of	of	ADP
ajfa-6341	103	61	socialization	socialization	NOUN
ajfa-6341	103	62	and	and	CCONJ
ajfa-6341	103	63	training	training	NOUN
ajfa-6341	103	64	about	about	ADP
ajfa-6341	103	65	the	the	DET
ajfa-6341	103	66	rules	rule	NOUN
ajfa-6341	103	67	of	of	ADP
ajfa-6341	103	68	the	the	DET
ajfa-6341	103	69	spending	spending	NOUN
ajfa-6341	103	70	accountability	accountability	NOUN
ajfa-6341	103	71	activities	activity	NOUN
ajfa-6341	103	72	in	in	ADP
ajfa-6341	103	73	central	central	ADJ
ajfa-6341	103	74	lampung	lampung	NOUN
ajfa-6341	103	75	region	region	NOUN
ajfa-6341	103	76	.	.	PUNCT
ajfa-6341	104	1	muda	muda	PROPN
ajfa-6341	104	2	,	,	PUNCT
ajfa-6341	104	3	iskandar	iskandar	PROPN
ajfa-6341	104	4	.	.	PROPN
ajfa-6341	104	5	,	,	PUNCT
ajfa-6341	104	6	rasdianto	rasdianto	PROPN
ajfa-6341	104	7	,	,	PUNCT
ajfa-6341	104	8	&	&	CCONJ
ajfa-6341	104	9	muhammad	muhammad	PROPN
ajfa-6341	104	10	safri	safri	PROPN
ajfa-6341	104	11	lubis	lubis	PROPN
ajfa-6341	104	12	.	.	PUNCT
ajfa-6341	105	1	(	(	PUNCT
ajfa-6341	105	2	2014	2014	NUM
ajfa-6341	105	3	)	)	PUNCT
ajfa-6341	105	4	implementation	implementation	NOUN
ajfa-6341	105	5	of	of	ADP
ajfa-6341	105	6	the	the	DET
ajfa-6341	105	7	cash	cash	NOUN
ajfa-6341	105	8	revenue	revenue	NOUN
ajfa-6341	105	9	system	system	NOUN
ajfa-6341	105	10	:	:	PUNCT
ajfa-6341	105	11	a	a	DET
ajfa-6341	105	12	case	case	NOUN
ajfa-6341	105	13	study	study	NOUN
ajfa-6341	105	14	in	in	ADP
ajfa-6341	105	15	the	the	DET
ajfa-6341	105	16	local	local	ADJ
ajfa-6341	105	17	government	government	NOUN
ajfa-6341	105	18	task	task	NOUN
ajfa-6341	105	19	forces	force	NOUN
ajfa-6341	105	20	’	'	PUNCT
ajfa-6341	105	21	units	unit	NOUN
ajfa-6341	105	22	of	of	ADP
ajfa-6341	105	23	north	north	PROPN
ajfa-6341	105	24	sumatera	sumatera	PROPN
ajfa-6341	105	25	province	province	NOUN
ajfa-6341	105	26	,	,	PUNCT
ajfa-6341	105	27	indonesia	indonesia	PROPN
ajfa-6341	105	28	case	case	NOUN
ajfa-6341	105	29	studies	study	NOUN
ajfa-6341	105	30	related	relate	VERB
ajfa-6341	105	31	to	to	ADP
ajfa-6341	105	32	regional	regional	ADJ
ajfa-6341	105	33	financial	financial	ADJ
ajfa-6341	105	34	management	management	NOUN
ajfa-6341	105	35	will	will	AUX
ajfa-6341	105	36	be	be	AUX
ajfa-6341	105	37	easy	easy	ADJ
ajfa-6341	105	38	,	,	PUNCT
ajfa-6341	105	39	fast	fast	ADJ
ajfa-6341	105	40	and	and	CCONJ
ajfa-6341	105	41	accurate	accurate	ADJ
ajfa-6341	105	42	when	when	SCONJ
ajfa-6341	105	43	its	its	PRON
ajfa-6341	105	44	computerized	computerized	NOUN
ajfa-6341	105	45	with	with	ADP
ajfa-6341	105	46	the	the	DET
ajfa-6341	105	47	help	help	NOUN
ajfa-6341	105	48	of	of	ADP
ajfa-6341	105	49	the	the	DET
ajfa-6341	105	50	regional	regional	ADJ
ajfa-6341	105	51	financial	financial	ADJ
ajfa-6341	105	52	management	management	NOUN
ajfa-6341	105	53	application	application	NOUN
ajfa-6341	105	54	software	software	NOUN
ajfa-6341	105	55	.	.	PUNCT
ajfa-6341	106	1	with	with	ADP
ajfa-6341	106	2	a	a	DET
ajfa-6341	106	3	reliable	reliable	ADJ
ajfa-6341	106	4	it	it	PRON
ajfa-6341	106	5	support	support	VERB
ajfa-6341	106	6	,	,	PUNCT
ajfa-6341	106	7	then	then	ADV
ajfa-6341	106	8	the	the	DET
ajfa-6341	106	9	rules	rule	NOUN
ajfa-6341	106	10	of	of	ADP
ajfa-6341	106	11	financial	financial	ADJ
ajfa-6341	106	12	accountability	accountability	NOUN
ajfa-6341	106	13	to	to	PART
ajfa-6341	106	14	be	be	AUX
ajfa-6341	106	15	a	a	DET
ajfa-6341	106	16	contributing	contribute	VERB
ajfa-6341	106	17	factor	factor	NOUN
ajfa-6341	106	18	to	to	PART
ajfa-6341	106	19	realize	realize	VERB
ajfa-6341	106	20	the	the	DET
ajfa-6341	106	21	adequacy	adequacy	NOUN
ajfa-6341	106	22	of	of	ADP
ajfa-6341	106	23	disclosure	disclosure	NOUN
ajfa-6341	106	24	and	and	CCONJ
ajfa-6341	106	25	can	can	AUX
ajfa-6341	106	26	create	create	VERB
ajfa-6341	106	27	the	the	DET
ajfa-6341	106	28	effectiveness	effectiveness	NOUN
ajfa-6341	106	29	of	of	ADP
ajfa-6341	106	30	internal	internal	ADJ
ajfa-6341	106	31	control	control	NOUN
ajfa-6341	106	32	systems	system	NOUN
ajfa-6341	106	33	.	.	PUNCT
ajfa-6341	107	1	wibowo	wibowo	PROPN
ajfa-6341	107	2	,	,	PUNCT
ajfa-6341	107	3	dedye	dedye	ADJ
ajfa-6341	107	4	priyo	priyo	NOUN
ajfa-6341	107	5	(	(	PUNCT
ajfa-6341	107	6	2013	2013	NUM
ajfa-6341	107	7	)	)	PUNCT
ajfa-6341	107	8	an	an	DET
ajfa-6341	107	9	analysis	analysis	NOUN
ajfa-6341	107	10	of	of	ADP
ajfa-6341	107	11	factors	factor	NOUN
ajfa-6341	107	12	affecting	affect	VERB
ajfa-6341	107	13	the	the	DET
ajfa-6341	107	14	reconciliation	reconciliation	NOUN
ajfa-6341	107	15	timeliness	timeliness	NOUN
ajfa-6341	107	16	on	on	ADP
ajfa-6341	107	17	sai	sai	PROPN
ajfa-6341	107	18	data	datum	NOUN
ajfa-6341	107	19	by	by	ADP
ajfa-6341	107	20	the	the	DET
ajfa-6341	107	21	task	task	PROPN
ajfa-6341	107	22	force	force	PROPN
ajfa-6341	107	23	units	unit	NOUN
ajfa-6341	107	24	(	(	PUNCT
ajfa-6341	107	25	a	a	DET
ajfa-6341	107	26	study	study	NOUN
ajfa-6341	107	27	in	in	ADP
ajfa-6341	107	28	the	the	DET
ajfa-6341	107	29	task	task	NOUN
ajfa-6341	107	30	force	force	PROPN
ajfa-6341	107	31	units	unit	NOUN
ajfa-6341	107	32	in	in	ADP
ajfa-6341	107	33	malang	malang	PROPN
ajfa-6341	107	34	treasury	treasury	PROPN
ajfa-6341	107	35	office	office	PROPN
ajfa-6341	107	36	)	)	PUNCT
ajfa-6341	107	37	budget	budget	NOUN
ajfa-6341	107	38	ceiling	ceiling	NOUN
ajfa-6341	107	39	,	,	PUNCT
ajfa-6341	107	40	the	the	DET
ajfa-6341	107	41	amount	amount	NOUN
ajfa-6341	107	42	of	of	ADP
ajfa-6341	107	43	spending	spending	NOUN
ajfa-6341	107	44	,	,	PUNCT
ajfa-6341	107	45	assets	asset	NOUN
ajfa-6341	107	46	,	,	PUNCT
ajfa-6341	107	47	education	education	NOUN
ajfa-6341	107	48	,	,	PUNCT
ajfa-6341	107	49	experience	experience	NOUN
ajfa-6341	107	50	,	,	PUNCT
ajfa-6341	107	51	training	training	NOUN
ajfa-6341	107	52	,	,	PUNCT
ajfa-6341	107	53	number	number	NOUN
ajfa-6341	107	54	of	of	ADP
ajfa-6341	107	55	repairs	repair	NOUN
ajfa-6341	107	56	,	,	PUNCT
ajfa-6341	107	57	up	up	ADP
ajfa-6341	107	58	to	to	ADP
ajfa-6341	107	59	date	date	NOUN
ajfa-6341	107	60	applications	application	NOUN
ajfa-6341	107	61	of	of	ADP
ajfa-6341	107	62	authorized	authorize	VERB
ajfa-6341	107	63	budget	budget	NOUN
ajfa-6341	107	64	accounting	accounting	NOUN
ajfa-6341	107	65	systems	system	NOUN
ajfa-6341	107	66	(	(	PUNCT
ajfa-6341	107	67	sakpa	sakpa	PROPN
ajfa-6341	107	68	)	)	PUNCT
ajfa-6341	107	69	and	and	CCONJ
ajfa-6341	107	70	the	the	DET
ajfa-6341	107	71	use	use	NOUN
ajfa-6341	107	72	of	of	ADP
ajfa-6341	107	73	electronic	electronic	ADJ
ajfa-6341	107	74	reconciliation	reconciliation	NOUN
ajfa-6341	107	75	.	.	PUNCT
ajfa-6341	108	1	the	the	DET
ajfa-6341	108	2	formed	form	VERB
ajfa-6341	108	3	factors	factor	NOUN
ajfa-6341	108	4	,	,	PUNCT
ajfa-6341	108	5	thus	thus	ADV
ajfa-6341	108	6	a	a	DET
ajfa-6341	108	7	panel	panel	NOUN
ajfa-6341	108	8	data	datum	NOUN
ajfa-6341	108	9	analysis	analysis	NOUN
ajfa-6341	108	10	resulted	result	VERB
ajfa-6341	108	11	that	that	SCONJ
ajfa-6341	108	12	the	the	DET
ajfa-6341	108	13	human	human	ADJ
ajfa-6341	108	14	resource	resource	NOUN
ajfa-6341	108	15	capacity	capacity	NOUN
ajfa-6341	108	16	significantly	significantly	ADV
ajfa-6341	108	17	affect	affect	VERB
ajfa-6341	108	18	the	the	DET
ajfa-6341	108	19	timeliness	timeliness	NOUN
ajfa-6341	108	20	of	of	ADP
ajfa-6341	108	21	sai	sai	PROPN
ajfa-6341	108	22	data	data	PROPN
ajfa-6341	108	23	reconciliation	reconciliation	NOUN
ajfa-6341	108	24	rahman	rahman	PROPN
ajfa-6341	108	25	,	,	PUNCT
ajfa-6341	108	26	aulia	aulia	PROPN
ajfa-6341	108	27	et	et	PROPN
ajfa-6341	108	28	al	al	PROPN
ajfa-6341	108	29	.	.	PROPN
ajfa-6341	109	1	(	(	PUNCT
ajfa-6341	109	2	2012	2012	NUM
ajfa-6341	109	3	)	)	PUNCT
ajfa-6341	109	4	the	the	DET
ajfa-6341	109	5	effect	effect	NOUN
ajfa-6341	109	6	of	of	ADP
ajfa-6341	109	7	competence	competence	NOUN
ajfa-6341	109	8	,	,	PUNCT
ajfa-6341	109	9	training	training	NOUN
ajfa-6341	109	10	and	and	CCONJ
ajfa-6341	109	11	agency	agency	NOUN
ajfa-6341	109	12	accounting	accounting	NOUN
ajfa-6341	109	13	system	system	NOUN
ajfa-6341	109	14	on	on	ADP
ajfa-6341	109	15	the	the	DET
ajfa-6341	109	16	competence	competence	NOUN
ajfa-6341	109	17	,	,	PUNCT
ajfa-6341	109	18	training	training	NOUN
ajfa-6341	109	19	and	and	CCONJ
ajfa-6341	109	20	agency	agency	NOUN
ajfa-6341	109	21	accounting	accounting	NOUN
ajfa-6341	109	22	systems	system	NOUN
ajfa-6341	109	23	and	and	CCONJ
ajfa-6341	109	24	quality	quality	NOUN
ajfa-6341	109	25	on	on	ADP
ajfa-6341	109	26	competence	competence	NOUN
ajfa-6341	109	27	,	,	PUNCT
ajfa-6341	109	28	training	training	NOUN
ajfa-6341	109	29	and	and	CCONJ
ajfa-6341	109	30	the	the	DET
ajfa-6341	109	31	agencies	agency	NOUN
ajfa-6341	109	32	’	’	PART
ajfa-6341	109	33	accounting	accounting	NOUN
ajfa-6341	109	34	systems	system	NOUN
ajfa-6341	109	35	simultaneously	simultaneously	ADV
ajfa-6341	109	36	affect	affect	VERB
ajfa-6341	109	37	the	the	DET
ajfa-6341	109	38	quality	quality	NOUN
ajfa-6341	109	39	of	of	ADP
ajfa-6341	109	40	asian	asian	ADJ
ajfa-6341	109	41	journal	journal	NOUN
ajfa-6341	109	42	of	of	ADP
ajfa-6341	109	43	finance	finance	PROPN
ajfa-6341	109	44	&	&	CCONJ
ajfa-6341	109	45	accounting	accounting	PROPN
ajfa-6341	109	46	issn	issn	PROPN
ajfa-6341	109	47	1946	1946	NUM
ajfa-6341	109	48	-	-	PUNCT
ajfa-6341	109	49	052x	052x	PROPN
ajfa-6341	109	50	2014	2014	NUM
ajfa-6341	109	51	,	,	PUNCT
ajfa-6341	109	52	vol	vol	NOUN
ajfa-6341	109	53	.	.	PROPN
ajfa-6341	109	54	6	6	NUM
ajfa-6341	109	55	,	,	PUNCT
ajfa-6341	109	56	no	no	INTJ
ajfa-6341	109	57	.	.	NOUN
ajfa-6341	109	58	2	2	NUM
ajfa-6341	109	59	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	109	60	307	307	NUM
ajfa-6341	109	61	quality	quality	NOUN
ajfa-6341	109	62	of	of	ADP
ajfa-6341	109	63	financial	financial	ADJ
ajfa-6341	109	64	reporting	reporting	NOUN
ajfa-6341	109	65	accountability	accountability	NOUN
ajfa-6341	109	66	on	on	ADP
ajfa-6341	109	67	deconcentration	deconcentration	NOUN
ajfa-6341	109	68	fund	fund	NOUN
ajfa-6341	109	69	(	(	PUNCT
ajfa-6341	109	70	a	a	DET
ajfa-6341	109	71	study	study	NOUN
ajfa-6341	109	72	on	on	ADP
ajfa-6341	109	73	task	task	NOUN
ajfa-6341	109	74	force	force	PROPN
ajfa-6341	109	75	units	unit	NOUN
ajfa-6341	109	76	of	of	ADP
ajfa-6341	109	77	aceh	aceh	PROPN
ajfa-6341	109	78	government	government	NOUN
ajfa-6341	109	79	in	in	ADP
ajfa-6341	109	80	managing	manage	VERB
ajfa-6341	109	81	deconcentration	deconcentration	NOUN
ajfa-6341	109	82	funds	fund	NOUN
ajfa-6341	109	83	)	)	PUNCT
ajfa-6341	109	84	accountability	accountability	NOUN
ajfa-6341	109	85	of	of	ADP
ajfa-6341	109	86	financial	financial	ADJ
ajfa-6341	109	87	statements	statement	NOUN
ajfa-6341	109	88	financial	financial	ADJ
ajfa-6341	109	89	reporting	report	VERB
ajfa-6341	109	90	accountability	accountability	NOUN
ajfa-6341	109	91	deconcentration	deconcentration	NOUN
ajfa-6341	109	92	on	on	ADP
ajfa-6341	109	93	the	the	DET
ajfa-6341	109	94	task	task	NOUN
ajfa-6341	109	95	force	force	PROPN
ajfa-6341	109	96	units	unit	NOUN
ajfa-6341	109	97	of	of	ADP
ajfa-6341	109	98	aceh	aceh	PROPN
ajfa-6341	109	99	government	government	PROPN
ajfa-6341	109	100	.	.	PUNCT
ajfa-6341	110	1	aliyah	aliyah	PROPN
ajfa-6341	110	2	,	,	PUNCT
ajfa-6341	110	3	siti	siti	PROPN
ajfa-6341	110	4	and	and	CCONJ
ajfa-6341	110	5	aida	aida	PROPN
ajfa-6341	110	6	nahar	nahar	PROPN
ajfa-6341	110	7	(	(	PUNCT
ajfa-6341	110	8	2012	2012	NUM
ajfa-6341	110	9	)	)	PUNCT
ajfa-6341	110	10	the	the	DET
ajfa-6341	110	11	influence	influence	NOUN
ajfa-6341	110	12	of	of	ADP
ajfa-6341	110	13	regional	regional	ADJ
ajfa-6341	110	14	financial	financial	ADJ
ajfa-6341	110	15	statements	statement	NOUN
ajfa-6341	110	16	and	and	CCONJ
ajfa-6341	110	17	accessibility	accessibility	NOUN
ajfa-6341	110	18	of	of	ADP
ajfa-6341	110	19	regional	regional	ADJ
ajfa-6341	110	20	financial	financial	ADJ
ajfa-6341	110	21	statements	statement	NOUN
ajfa-6341	110	22	on	on	ADP
ajfa-6341	110	23	transparency	transparency	NOUN
ajfa-6341	110	24	and	and	CCONJ
ajfa-6341	110	25	financial	financial	ADJ
ajfa-6341	110	26	management	management	NOUN
ajfa-6341	110	27	accountability	accountability	NOUN
ajfa-6341	110	28	in	in	ADP
ajfa-6341	110	29	jepara	jepara	PROPN
ajfa-6341	110	30	regency	regency	PROPN
ajfa-6341	110	31	presentation	presentation	NOUN
ajfa-6341	110	32	of	of	ADP
ajfa-6341	110	33	regional	regional	ADJ
ajfa-6341	110	34	financial	financial	ADJ
ajfa-6341	110	35	statements	statement	NOUN
ajfa-6341	110	36	(	(	PUNCT
ajfa-6341	110	37	x1	x1	NUM
ajfa-6341	110	38	)	)	PUNCT
ajfa-6341	110	39	and	and	CCONJ
ajfa-6341	110	40	accessibility	accessibility	NOUN
ajfa-6341	110	41	of	of	ADP
ajfa-6341	110	42	regional	regional	ADJ
ajfa-6341	110	43	financial	financial	ADJ
ajfa-6341	110	44	report	report	NOUN
ajfa-6341	110	45	(	(	PUNCT
ajfa-6341	110	46	x2	x2	NOUN
ajfa-6341	110	47	)	)	PUNCT
ajfa-6341	110	48	and	and	CCONJ
ajfa-6341	110	49	transparency	transparency	NOUN
ajfa-6341	110	50	and	and	CCONJ
ajfa-6341	110	51	management	management	NOUN
ajfa-6341	110	52	accountability	accountability	NOUN
ajfa-6341	110	53	of	of	ADP
ajfa-6341	110	54	regional	regional	ADJ
ajfa-6341	110	55	financial	financial	ADJ
ajfa-6341	110	56	(	(	PUNCT
ajfa-6341	110	57	y	y	NOUN
ajfa-6341	110	58	)	)	PUNCT
ajfa-6341	110	59	presentation	presentation	NOUN
ajfa-6341	110	60	of	of	ADP
ajfa-6341	110	61	the	the	DET
ajfa-6341	110	62	regional	regional	ADJ
ajfa-6341	110	63	financial	financial	ADJ
ajfa-6341	110	64	statements	statement	NOUN
ajfa-6341	110	65	has	have	VERB
ajfa-6341	110	66	a	a	DET
ajfa-6341	110	67	positive	positive	ADJ
ajfa-6341	110	68	and	and	CCONJ
ajfa-6341	110	69	significant	significant	ADJ
ajfa-6341	110	70	effect	effect	NOUN
ajfa-6341	110	71	on	on	ADP
ajfa-6341	110	72	the	the	DET
ajfa-6341	110	73	accountability	accountability	NOUN
ajfa-6341	110	74	reports	report	NOUN
ajfa-6341	110	75	that	that	PRON
ajfa-6341	110	76	can	can	AUX
ajfa-6341	110	77	be	be	AUX
ajfa-6341	110	78	read	read	VERB
ajfa-6341	110	79	and	and	CCONJ
ajfa-6341	110	80	understood	understand	VERB
ajfa-6341	110	81	.	.	PUNCT
ajfa-6341	111	1	presentation	presentation	NOUN
ajfa-6341	111	2	of	of	ADP
ajfa-6341	111	3	a	a	DET
ajfa-6341	111	4	complete	complete	ADJ
ajfa-6341	111	5	financial	financial	ADJ
ajfa-6341	111	6	statements	statement	NOUN
ajfa-6341	111	7	in	in	ADP
ajfa-6341	111	8	accordance	accordance	NOUN
ajfa-6341	111	9	with	with	ADP
ajfa-6341	111	10	the	the	DET
ajfa-6341	111	11	standard	standard	ADJ
ajfa-6341	111	12	accounting	accounting	NOUN
ajfa-6341	111	13	administration	administration	NOUN
ajfa-6341	111	14	and	and	CCONJ
ajfa-6341	111	15	easily	easily	ADV
ajfa-6341	111	16	accessible	accessible	ADJ
ajfa-6341	111	17	to	to	ADP
ajfa-6341	111	18	all	all	DET
ajfa-6341	111	19	respective	respective	ADJ
ajfa-6341	111	20	parties	party	NOUN
ajfa-6341	111	21	is	be	AUX
ajfa-6341	111	22	enable	enable	ADJ
ajfa-6341	111	23	to	to	PART
ajfa-6341	111	24	control	control	VERB
ajfa-6341	111	25	and	and	CCONJ
ajfa-6341	111	26	supervise	supervise	VERB
ajfa-6341	111	27	the	the	DET
ajfa-6341	111	28	financial	financial	ADJ
ajfa-6341	111	29	management	management	NOUN
ajfa-6341	111	30	appropriately	appropriately	ADV
ajfa-6341	111	31	.	.	PUNCT
ajfa-6341	112	1	2.3	2.3	NUM
ajfa-6341	112	2	.	.	PUNCT
ajfa-6341	112	3	conceptual	conceptual	ADJ
ajfa-6341	112	4	framework	framework	NOUN
ajfa-6341	112	5	the	the	DET
ajfa-6341	112	6	conceptual	conceptual	ADJ
ajfa-6341	112	7	framework	framework	NOUN
ajfa-6341	112	8	of	of	ADP
ajfa-6341	112	9	this	this	DET
ajfa-6341	112	10	study	study	NOUN
ajfa-6341	112	11	is	be	AUX
ajfa-6341	112	12	formulated	formulate	VERB
ajfa-6341	112	13	as	as	SCONJ
ajfa-6341	112	14	follows	follow	VERB
ajfa-6341	112	15	:	:	PUNCT
ajfa-6341	112	16	figure	figure	NOUN
ajfa-6341	112	17	1	1	NUM
ajfa-6341	112	18	.	.	PUNCT
ajfa-6341	112	19	conceptual	conceptual	ADJ
ajfa-6341	112	20	framework	framework	NOUN
ajfa-6341	112	21	2.4	2.4	NUM
ajfa-6341	112	22	.	.	PUNCT
ajfa-6341	113	1	hypothesis	hypothesis	VERB
ajfa-6341	113	2	the	the	DET
ajfa-6341	113	3	hypothesis	hypothesis	NOUN
ajfa-6341	113	4	of	of	ADP
ajfa-6341	113	5	this	this	DET
ajfa-6341	113	6	study	study	NOUN
ajfa-6341	113	7	is	be	AUX
ajfa-6341	113	8	established	establish	VERB
ajfa-6341	113	9	as	as	SCONJ
ajfa-6341	113	10	follows	follow	VERB
ajfa-6341	113	11	:	:	PUNCT
ajfa-6341	114	1	1	1	X
ajfa-6341	114	2	.	.	PUNCT
ajfa-6341	114	3	the	the	DET
ajfa-6341	114	4	experience	experience	NOUN
ajfa-6341	114	5	and	and	CCONJ
ajfa-6341	114	6	knowledge	knowledge	NOUN
ajfa-6341	114	7	of	of	ADP
ajfa-6341	114	8	task	task	PROPN
ajfa-6341	114	9	force	force	PROPN
ajfa-6341	114	10	units	unit	NOUN
ajfa-6341	114	11	’	'	PUNCT
ajfa-6341	114	12	treasurers	treasurer	NOUN
ajfa-6341	114	13	on	on	ADP
ajfa-6341	114	14	permendagri	permendagri	NOUN
ajfa-6341	114	15	no.55/2008	no.55/2008	NOUN
ajfa-6341	114	16	affect	affect	VERB
ajfa-6341	114	17	the	the	DET
ajfa-6341	114	18	effectiveness	effectiveness	NOUN
ajfa-6341	114	19	of	of	ADP
ajfa-6341	114	20	the	the	DET
ajfa-6341	114	21	administration	administration	NOUN
ajfa-6341	114	22	and	and	CCONJ
ajfa-6341	114	23	preparation	preparation	NOUN
ajfa-6341	114	24	of	of	ADP
ajfa-6341	114	25	the	the	DET
ajfa-6341	114	26	accountability	accountability	NOUN
ajfa-6341	114	27	reporting	reporting	NOUN
ajfa-6341	114	28	system	system	NOUN
ajfa-6341	114	29	.	.	PUNCT
ajfa-6341	115	1	2	2	X
ajfa-6341	115	2	.	.	X
ajfa-6341	115	3	the	the	DET
ajfa-6341	115	4	administration	administration	NOUN
ajfa-6341	115	5	and	and	CCONJ
ajfa-6341	115	6	accountability	accountability	NOUN
ajfa-6341	115	7	report	report	NOUN
ajfa-6341	115	8	system	system	NOUN
ajfa-6341	115	9	in	in	ADP
ajfa-6341	115	10	accordance	accordance	NOUN
ajfa-6341	115	11	with	with	ADP
ajfa-6341	115	12	permendagri	permendagri	NOUN
ajfa-6341	115	13	no.55/2008	no.55/2008	NOUN
ajfa-6341	115	14	has	have	AUX
ajfa-6341	115	15	effectively	effectively	ADV
ajfa-6341	115	16	been	be	AUX
ajfa-6341	115	17	done	do	VERB
ajfa-6341	115	18	or	or	CCONJ
ajfa-6341	115	19	otherwise	otherwise	ADV
ajfa-6341	115	20	.	.	PUNCT
ajfa-6341	116	1	treasurer	treasurer	NOUN
ajfa-6341	116	2	’s	’s	PART
ajfa-6341	116	3	knowledge	knowledge	NOUN
ajfa-6341	116	4	(	(	PUNCT
ajfa-6341	116	5	x2	x2	PROPN
ajfa-6341	116	6	)	)	PUNCT
ajfa-6341	116	7	the	the	DET
ajfa-6341	116	8	effectiveness	effectiveness	NOUN
ajfa-6341	116	9	of	of	ADP
ajfa-6341	116	10	administration	administration	NOUN
ajfa-6341	116	11	and	and	CCONJ
ajfa-6341	116	12	preparation	preparation	NOUN
ajfa-6341	116	13	accountability	accountability	NOUN
ajfa-6341	116	14	reporting	reporting	NOUN
ajfa-6341	116	15	system	system	NOUN
ajfa-6341	116	16	of	of	ADP
ajfa-6341	116	17	regional	regional	ADJ
ajfa-6341	116	18	task	task	PROPN
ajfa-6341	116	19	force	force	NOUN
ajfa-6341	116	20	units	unit	NOUN
ajfa-6341	116	21	(	(	PUNCT
ajfa-6341	116	22	y	y	NOUN
ajfa-6341	116	23	)	)	PUNCT
ajfa-6341	116	24	treasurer	treasurer	NOUN
ajfa-6341	116	25	’s	’s	PART
ajfa-6341	116	26	experience	experience	NOUN
ajfa-6341	116	27	(	(	PUNCT
ajfa-6341	116	28	x1	x1	ADJ
ajfa-6341	116	29	)	)	PUNCT
ajfa-6341	116	30	asian	asian	ADJ
ajfa-6341	116	31	journal	journal	NOUN
ajfa-6341	116	32	of	of	ADP
ajfa-6341	116	33	finance	finance	PROPN
ajfa-6341	116	34	&	&	CCONJ
ajfa-6341	116	35	accounting	accounting	PROPN
ajfa-6341	116	36	issn	issn	PROPN
ajfa-6341	116	37	1946	1946	NUM
ajfa-6341	116	38	-	-	PUNCT
ajfa-6341	116	39	052x	052x	PROPN
ajfa-6341	116	40	2014	2014	NUM
ajfa-6341	116	41	,	,	PUNCT
ajfa-6341	116	42	vol	vol	NOUN
ajfa-6341	116	43	.	.	PROPN
ajfa-6341	116	44	6	6	NUM
ajfa-6341	116	45	,	,	PUNCT
ajfa-6341	116	46	no	no	INTJ
ajfa-6341	116	47	.	.	NOUN
ajfa-6341	116	48	2	2	NUM
ajfa-6341	116	49	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	116	50	308	308	NUM
ajfa-6341	116	51	3	3	NUM
ajfa-6341	116	52	.	.	PUNCT
ajfa-6341	116	53	methodology	methodology	NOUN
ajfa-6341	116	54	this	this	DET
ajfa-6341	116	55	study	study	NOUN
ajfa-6341	116	56	uses	use	VERB
ajfa-6341	116	57	an	an	DET
ajfa-6341	116	58	explanatory	explanatory	ADJ
ajfa-6341	116	59	,	,	PUNCT
ajfa-6341	116	60	survey	survey	NOUN
ajfa-6341	116	61	-	-	PUNCT
ajfa-6341	116	62	type	type	NOUN
ajfa-6341	116	63	of	of	ADP
ajfa-6341	116	64	research	research	NOUN
ajfa-6341	116	65	that	that	PRON
ajfa-6341	116	66	aims	aim	VERB
ajfa-6341	116	67	to	to	PART
ajfa-6341	116	68	explain	explain	VERB
ajfa-6341	116	69	a	a	DET
ajfa-6341	116	70	relationnship	relationnship	NOUN
ajfa-6341	116	71	of	of	ADP
ajfa-6341	116	72	a	a	DET
ajfa-6341	116	73	phenomenon	phenomenon	NOUN
ajfa-6341	116	74	using	use	VERB
ajfa-6341	116	75	primary	primary	ADJ
ajfa-6341	116	76	data	datum	NOUN
ajfa-6341	116	77	.	.	PUNCT
ajfa-6341	117	1	meanwhile	meanwhile	ADV
ajfa-6341	117	2	,	,	PUNCT
ajfa-6341	117	3	the	the	DET
ajfa-6341	117	4	collection	collection	NOUN
ajfa-6341	117	5	of	of	ADP
ajfa-6341	117	6	data	datum	NOUN
ajfa-6341	117	7	uses	use	VERB
ajfa-6341	117	8	questionnaires	questionnaire	NOUN
ajfa-6341	117	9	that	that	PRON
ajfa-6341	117	10	consist	consist	VERB
ajfa-6341	117	11	of	of	ADP
ajfa-6341	117	12	;	;	PUNCT
ajfa-6341	117	13	a	a	DET
ajfa-6341	117	14	number	number	NOUN
ajfa-6341	117	15	of	of	ADP
ajfa-6341	117	16	demographic	demographic	ADJ
ajfa-6341	117	17	variables	variable	NOUN
ajfa-6341	117	18	and	and	CCONJ
ajfa-6341	117	19	other	other	ADJ
ajfa-6341	117	20	questions	question	NOUN
ajfa-6341	117	21	related	relate	VERB
ajfa-6341	117	22	to	to	ADP
ajfa-6341	117	23	the	the	DET
ajfa-6341	117	24	researches	research	NOUN
ajfa-6341	117	25	’	'	PUNCT
ajfa-6341	117	26	variables	variable	NOUN
ajfa-6341	117	27	.	.	PUNCT
ajfa-6341	118	1	meanwhile	meanwhile	ADV
ajfa-6341	118	2	,	,	PUNCT
ajfa-6341	118	3	the	the	DET
ajfa-6341	118	4	population	population	NOUN
ajfa-6341	118	5	of	of	ADP
ajfa-6341	118	6	this	this	DET
ajfa-6341	118	7	study	study	NOUN
ajfa-6341	118	8	has	have	AUX
ajfa-6341	118	9	included	include	VERB
ajfa-6341	118	10	all	all	DET
ajfa-6341	118	11	the	the	DET
ajfa-6341	118	12	treasurers	treasurer	NOUN
ajfa-6341	118	13	(	(	PUNCT
ajfa-6341	118	14	receipt	receipt	NOUN
ajfa-6341	118	15	and	and	CCONJ
ajfa-6341	118	16	spending	spending	NOUN
ajfa-6341	118	17	)	)	PUNCT
ajfa-6341	118	18	on	on	ADP
ajfa-6341	118	19	the	the	DET
ajfa-6341	118	20	new	new	ADJ
ajfa-6341	118	21	expanded	expand	VERB
ajfa-6341	118	22	regional	regional	ADJ
ajfa-6341	118	23	governments	government	NOUN
ajfa-6341	118	24	,	,	PUNCT
ajfa-6341	118	25	namely	namely	ADV
ajfa-6341	118	26	:	:	PUNCT
ajfa-6341	118	27	batu	batu	PROPN
ajfa-6341	118	28	bara	bara	PROPN
ajfa-6341	118	29	,	,	PUNCT
ajfa-6341	118	30	padang	padang	PROPN
ajfa-6341	118	31	lawas	lawas	PROPN
ajfa-6341	118	32	,	,	PUNCT
ajfa-6341	118	33	south	south	PROPN
ajfa-6341	118	34	labuhan	labuhan	PROPN
ajfa-6341	118	35	batu	batu	PROPN
ajfa-6341	118	36	and	and	CCONJ
ajfa-6341	118	37	north	north	PROPN
ajfa-6341	118	38	labuhan	labuhan	PROPN
ajfa-6341	118	39	batu	batu	NOUN
ajfa-6341	118	40	districts	district	NOUN
ajfa-6341	118	41	in	in	ADP
ajfa-6341	118	42	which	which	PRON
ajfa-6341	118	43	,	,	PUNCT
ajfa-6341	118	44	as	as	ADV
ajfa-6341	118	45	many	many	ADJ
ajfa-6341	118	46	as	as	ADP
ajfa-6341	118	47	168	168	NUM
ajfa-6341	118	48	people	people	NOUN
ajfa-6341	118	49	with	with	ADP
ajfa-6341	118	50	a	a	DET
ajfa-6341	118	51	sample	sample	NOUN
ajfa-6341	118	52	of	of	ADP
ajfa-6341	118	53	115	115	NUM
ajfa-6341	118	54	people	people	NOUN
ajfa-6341	118	55	had	have	AUX
ajfa-6341	118	56	been	be	AUX
ajfa-6341	118	57	derived	derive	VERB
ajfa-6341	118	58	from	from	ADP
ajfa-6341	118	59	the	the	DET
ajfa-6341	118	60	purposive	purposive	ADJ
ajfa-6341	118	61	random	random	ADJ
ajfa-6341	118	62	sampling	sampling	NOUN
ajfa-6341	118	63	.	.	PUNCT
ajfa-6341	119	1	3.1	3.1	NUM
ajfa-6341	119	2	operational	operational	ADJ
ajfa-6341	119	3	of	of	ADP
ajfa-6341	119	4	definitions	definition	NOUN
ajfa-6341	119	5	and	and	CCONJ
ajfa-6341	119	6	measurement	measurement	NOUN
ajfa-6341	119	7	of	of	ADP
ajfa-6341	119	8	research	research	NOUN
ajfa-6341	119	9	variables	variable	VERB
ajfa-6341	119	10	the	the	DET
ajfa-6341	119	11	variables	variable	NOUN
ajfa-6341	119	12	consist	consist	VERB
ajfa-6341	119	13	of	of	ADP
ajfa-6341	119	14	independent	independent	ADJ
ajfa-6341	119	15	variables	variable	NOUN
ajfa-6341	119	16	and	and	CCONJ
ajfa-6341	119	17	dependent	dependent	ADJ
ajfa-6341	119	18	variable	variable	NOUN
ajfa-6341	119	19	which	which	PRON
ajfa-6341	119	20	are	be	AUX
ajfa-6341	119	21	defined	define	VERB
ajfa-6341	119	22	in	in	ADP
ajfa-6341	119	23	the	the	DET
ajfa-6341	119	24	following	follow	VERB
ajfa-6341	119	25	table	table	NOUN
ajfa-6341	119	26	:	:	PUNCT
ajfa-6341	119	27	table	table	NOUN
ajfa-6341	119	28	2	2	NUM
ajfa-6341	119	29	.	.	PUNCT
ajfa-6341	120	1	operational	operational	ADJ
ajfa-6341	120	2	of	of	ADP
ajfa-6341	120	3	definitions	definition	NOUN
ajfa-6341	120	4	and	and	CCONJ
ajfa-6341	120	5	measurement	measurement	NOUN
ajfa-6341	120	6	of	of	ADP
ajfa-6341	120	7	variables	variable	NOUN
ajfa-6341	120	8	variable	variable	ADJ
ajfa-6341	120	9	operational	operational	ADJ
ajfa-6341	120	10	of	of	ADP
ajfa-6341	120	11	definitions	definition	NOUN
ajfa-6341	120	12	measurement	measurement	NOUN
ajfa-6341	120	13	scale	scale	NOUN
ajfa-6341	120	14	dependent	dependent	ADJ
ajfa-6341	120	15	the	the	DET
ajfa-6341	120	16	effectiveness	effectiveness	NOUN
ajfa-6341	120	17	of	of	ADP
ajfa-6341	120	18	administration	administration	NOUN
ajfa-6341	120	19	and	and	CCONJ
ajfa-6341	120	20	preparation	preparation	NOUN
ajfa-6341	120	21	accountability	accountability	NOUN
ajfa-6341	120	22	reporting	reporting	NOUN
ajfa-6341	120	23	system	system	NOUN
ajfa-6341	120	24	of	of	ADP
ajfa-6341	120	25	regional	regional	ADJ
ajfa-6341	120	26	task	task	PROPN
ajfa-6341	120	27	force	force	NOUN
ajfa-6341	120	28	units	unit	NOUN
ajfa-6341	120	29	(	(	PUNCT
ajfa-6341	120	30	y	y	NOUN
ajfa-6341	120	31	)	)	PUNCT
ajfa-6341	120	32	accuracy	accuracy	NOUN
ajfa-6341	120	33	and	and	CCONJ
ajfa-6341	120	34	relevancy	relevancy	NOUN
ajfa-6341	120	35	of	of	ADP
ajfa-6341	120	36	presentation	presentation	NOUN
ajfa-6341	120	37	of	of	ADP
ajfa-6341	120	38	the	the	DET
ajfa-6341	120	39	treasurer	treasurer	NOUN
ajfa-6341	120	40	’s	’s	PART
ajfa-6341	120	41	accountability	accountability	NOUN
ajfa-6341	120	42	for	for	ADP
ajfa-6341	120	43	the	the	DET
ajfa-6341	120	44	task	task	PROPN
ajfa-6341	120	45	force	force	PROPN
ajfa-6341	120	46	units	unit	NOUN
ajfa-6341	120	47	’	'	PUNCT
ajfa-6341	120	48	financial	financial	ADJ
ajfa-6341	120	49	statements	statement	NOUN
ajfa-6341	120	50	and	and	CCONJ
ajfa-6341	120	51	support	support	NOUN
ajfa-6341	120	52	of	of	ADP
ajfa-6341	120	53	regional	regional	ADJ
ajfa-6341	120	54	government	government	NOUN
ajfa-6341	120	55	financial	financial	ADJ
ajfa-6341	120	56	statements	statement	NOUN
ajfa-6341	120	57	.	.	PUNCT
ajfa-6341	121	1	a.	a.	NOUN
ajfa-6341	121	2	effectiveness	effectiveness	NOUN
ajfa-6341	121	3	of	of	ADP
ajfa-6341	121	4	financial	financial	ADJ
ajfa-6341	121	5	statements	statement	NOUN
ajfa-6341	121	6	prepared	prepare	VERB
ajfa-6341	121	7	by	by	ADP
ajfa-6341	121	8	the	the	DET
ajfa-6341	121	9	task	task	PROPN
ajfa-6341	121	10	force	force	PROPN
ajfa-6341	121	11	units	unit	NOUN
ajfa-6341	121	12	onsists	onsist	NOUN
ajfa-6341	121	13	of	of	ADP
ajfa-6341	121	14	budget	budget	NOUN
ajfa-6341	121	15	realization	realization	NOUN
ajfa-6341	121	16	report	report	NOUN
ajfa-6341	121	17	,	,	PUNCT
ajfa-6341	121	18	balance	balance	NOUN
ajfa-6341	121	19	sheet	sheet	NOUN
ajfa-6341	121	20	and	and	CCONJ
ajfa-6341	121	21	notes	note	NOUN
ajfa-6341	121	22	to	to	ADP
ajfa-6341	121	23	financial	financial	ADJ
ajfa-6341	121	24	statements	statement	NOUN
ajfa-6341	121	25	.	.	PUNCT
ajfa-6341	122	1	b.	b.	PROPN
ajfa-6341	122	2	relevancy	relevancy	NOUN
ajfa-6341	122	3	in	in	ADP
ajfa-6341	122	4	receipts	receipt	NOUN
ajfa-6341	122	5	and	and	CCONJ
ajfa-6341	122	6	spending	spending	NOUN
ajfa-6341	122	7	.	.	PUNCT
ajfa-6341	123	1	c.	c.	NOUN
ajfa-6341	123	2	timely	timely	ADJ
ajfa-6341	123	3	receipts	receipt	NOUN
ajfa-6341	123	4	and	and	CCONJ
ajfa-6341	123	5	spending	spend	VERB
ajfa-6341	123	6	d.	d.	PROPN
ajfa-6341	123	7	accurate	accurate	ADJ
ajfa-6341	123	8	receipts	receipt	NOUN
ajfa-6341	123	9	and	and	CCONJ
ajfa-6341	123	10	spending	spend	VERB
ajfa-6341	123	11	e.	e.	PROPN
ajfa-6341	123	12	complete	complete	PROPN
ajfa-6341	123	13	receipts	receipt	NOUN
ajfa-6341	123	14	and	and	CCONJ
ajfa-6341	123	15	spending	spending	NOUN
ajfa-6341	123	16	.	.	PUNCT
ajfa-6341	124	1	f.	f.	PROPN
ajfa-6341	125	1	the	the	DET
ajfa-6341	125	2	task	task	PROPN
ajfa-6341	125	3	force	force	PROPN
ajfa-6341	125	4	units	unit	NOUN
ajfa-6341	125	5	’	'	PUNCT
ajfa-6341	125	6	financial	financial	ADJ
ajfa-6341	125	7	statements	statement	NOUN
ajfa-6341	125	8	prepared	prepare	VERB
ajfa-6341	125	9	not	not	PART
ajfa-6341	125	10	later	later	ADV
ajfa-6341	125	11	than	than	ADP
ajfa-6341	125	12	2	2	NUM
ajfa-6341	125	13	months	month	NOUN
ajfa-6341	125	14	after	after	SCONJ
ajfa-6341	125	15	the	the	DET
ajfa-6341	125	16	fiscal	fiscal	ADJ
ajfa-6341	125	17	year	year	NOUN
ajfa-6341	125	18	ends	end	NOUN
ajfa-6341	125	19	and	and	CCONJ
ajfa-6341	125	20	regional	regional	ADJ
ajfa-6341	125	21	government	government	NOUN
ajfa-6341	125	22	financial	financial	ADJ
ajfa-6341	125	23	reports	report	NOUN
ajfa-6341	125	24	prepared	prepare	VERB
ajfa-6341	125	25	at	at	ADP
ajfa-6341	125	26	least	least	ADJ
ajfa-6341	125	27	3	3	NUM
ajfa-6341	125	28	(	(	PUNCT
ajfa-6341	125	29	three	three	NUM
ajfa-6341	125	30	)	)	PUNCT
ajfa-6341	125	31	months	month	NOUN
ajfa-6341	125	32	after	after	SCONJ
ajfa-6341	125	33	the	the	DET
ajfa-6341	125	34	fiscal	fiscal	ADJ
ajfa-6341	125	35	year	year	NOUN
ajfa-6341	125	36	ends	end	VERB
ajfa-6341	125	37	.	.	PUNCT
ajfa-6341	126	1	interval	interval	NOUN
ajfa-6341	126	2	independent	independent	ADJ
ajfa-6341	126	3	variable	variable	ADJ
ajfa-6341	126	4	experience	experience	NOUN
ajfa-6341	126	5	(	(	PUNCT
ajfa-6341	126	6	x1	x1	ADJ
ajfa-6341	126	7	)	)	PUNCT
ajfa-6341	126	8	experience	experience	NOUN
ajfa-6341	126	9	of	of	ADP
ajfa-6341	126	10	treasurer	treasurer	NOUN
ajfa-6341	126	11	’s	’s	PART
ajfa-6341	126	12	tenure	tenure	NOUN
ajfa-6341	126	13	of	of	ADP
ajfa-6341	126	14	service	service	NOUN
ajfa-6341	126	15	.	.	PUNCT
ajfa-6341	127	1	formal	formal	ADJ
ajfa-6341	127	2	and	and	CCONJ
ajfa-6341	127	3	non	non	ADJ
ajfa-6341	127	4	-	-	ADJ
ajfa-6341	127	5	formal	formal	ADJ
ajfa-6341	127	6	education	education	NOUN
ajfa-6341	127	7	tenure	tenure	NOUN
ajfa-6341	127	8	of	of	ADP
ajfa-6341	127	9	service	service	NOUN
ajfa-6341	127	10	socialization	socialization	NOUN
ajfa-6341	127	11	,	,	PUNCT
ajfa-6341	127	12	training	training	NOUN
ajfa-6341	127	13	and	and	CCONJ
ajfa-6341	127	14	workshop	workshop	NOUN
ajfa-6341	127	15	interval	interval	NOUN
ajfa-6341	127	16	treasurer	treasurer	NOUN
ajfa-6341	127	17	’s	’s	PART
ajfa-6341	127	18	knowledge	knowledge	NOUN
ajfa-6341	127	19	(	(	PUNCT
ajfa-6341	127	20	x2	x2	ADJ
ajfa-6341	127	21	)	)	PUNCT
ajfa-6341	127	22	knowledge	knowledge	NOUN
ajfa-6341	127	23	and	and	CCONJ
ajfa-6341	127	24	understanding	understanding	NOUN
ajfa-6341	127	25	of	of	ADP
ajfa-6341	127	26	the	the	DET
ajfa-6341	127	27	treasurer	treasurer	NOUN
ajfa-6341	127	28	on	on	ADP
ajfa-6341	127	29	accountability	accountability	NOUN
ajfa-6341	127	30	system	system	NOUN
ajfa-6341	127	31	according	accord	VERB
ajfa-6341	127	32	permendagri	permendagri	NOUN
ajfa-6341	127	33	no.55/2008	no.55/2008	PROPN
ajfa-6341	127	34	administrative	administrative	ADJ
ajfa-6341	127	35	accountability	accountability	NOUN
ajfa-6341	127	36	system	system	NOUN
ajfa-6341	127	37	functional	functional	ADJ
ajfa-6341	127	38	responsibility	responsibility	NOUN
ajfa-6341	127	39	preparation	preparation	NOUN
ajfa-6341	127	40	accountability	accountability	NOUN
ajfa-6341	127	41	report	report	NOUN
ajfa-6341	127	42	system	system	NOUN
ajfa-6341	127	43	recording	recording	NOUN
ajfa-6341	127	44	of	of	ADP
ajfa-6341	127	45	cash	cash	NOUN
ajfa-6341	127	46	receipts	receipt	NOUN
ajfa-6341	127	47	and	and	CCONJ
ajfa-6341	127	48	interval	interval	NOUN
ajfa-6341	127	49	asian	asian	ADJ
ajfa-6341	127	50	journal	journal	PROPN
ajfa-6341	127	51	of	of	ADP
ajfa-6341	127	52	finance	finance	PROPN
ajfa-6341	127	53	&	&	CCONJ
ajfa-6341	127	54	accounting	accounting	PROPN
ajfa-6341	127	55	issn	issn	PROPN
ajfa-6341	127	56	1946	1946	NUM
ajfa-6341	127	57	-	-	PUNCT
ajfa-6341	127	58	052x	052x	PROPN
ajfa-6341	127	59	2014	2014	NUM
ajfa-6341	127	60	,	,	PUNCT
ajfa-6341	127	61	vol	vol	NOUN
ajfa-6341	127	62	.	.	PROPN
ajfa-6341	128	1	6	6	NUM
ajfa-6341	128	2	,	,	PUNCT
ajfa-6341	128	3	no	no	INTJ
ajfa-6341	128	4	.	.	NOUN
ajfa-6341	128	5	2	2	NUM
ajfa-6341	128	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	128	7	309	309	NUM
ajfa-6341	128	8	spendings	spending	NOUN
ajfa-6341	128	9	system	system	VERB
ajfa-6341	128	10	the	the	DET
ajfa-6341	128	11	cash	cash	NOUN
ajfa-6341	128	12	receipts	receipt	NOUN
ajfa-6341	128	13	and	and	CCONJ
ajfa-6341	128	14	spendings	spending	NOUN
ajfa-6341	128	15	through	through	ADP
ajfa-6341	128	16	treasurer	treasurer	NOUN
ajfa-6341	128	17	bank	bank	NOUN
ajfa-6341	128	18	account	account	NOUN
ajfa-6341	128	19	system	system	NOUN
ajfa-6341	128	20	the	the	DET
ajfa-6341	128	21	cash	cash	NOUN
ajfa-6341	128	22	receipts	receipt	NOUN
ajfa-6341	128	23	and	and	CCONJ
ajfa-6341	128	24	spendings	spending	NOUN
ajfa-6341	128	25	through	through	ADP
ajfa-6341	128	26	treasurer	treasurer	NOUN
ajfa-6341	128	27	’s	’s	PART
ajfa-6341	128	28	receipts	receipt	NOUN
ajfa-6341	128	29	bank	bank	PROPN
ajfa-6341	128	30	account	account	NOUN
ajfa-6341	128	31	of	of	ADP
ajfa-6341	128	32	cash	cash	NOUN
ajfa-6341	128	33	general	general	ADJ
ajfa-6341	128	34	regional	regional	ADJ
ajfa-6341	128	35	system	system	NOUN
ajfa-6341	128	36	the	the	DET
ajfa-6341	128	37	receipts	receipt	NOUN
ajfa-6341	128	38	through	through	ADP
ajfa-6341	128	39	cash	cash	NOUN
ajfa-6341	128	40	account	account	NOUN
ajfa-6341	128	41	of	of	ADP
ajfa-6341	128	42	general	general	ADJ
ajfa-6341	128	43	regional	regional	ADJ
ajfa-6341	128	44	system	system	NOUN
ajfa-6341	128	45	the	the	DET
ajfa-6341	128	46	receipt	receipt	NOUN
ajfa-6341	128	47	of	of	ADP
ajfa-6341	128	48	cash	cash	NOUN
ajfa-6341	128	49	deposit	deposit	NOUN
ajfa-6341	128	50	system	system	NOUN
ajfa-6341	128	51	3.2	3.2	NUM
ajfa-6341	128	52	hypothesis	hypothesis	NOUN
ajfa-6341	128	53	test	test	NOUN
ajfa-6341	128	54	to	to	PART
ajfa-6341	128	55	test	test	VERB
ajfa-6341	128	56	the	the	DET
ajfa-6341	128	57	proposed	propose	VERB
ajfa-6341	128	58	hypothesis	hypothesis	NOUN
ajfa-6341	128	59	,	,	PUNCT
ajfa-6341	128	60	the	the	DET
ajfa-6341	128	61	multiple	multiple	ADJ
ajfa-6341	128	62	regression	regression	NOUN
ajfa-6341	128	63	test	test	NOUN
ajfa-6341	128	64	with	with	ADP
ajfa-6341	128	65	a	a	DET
ajfa-6341	128	66	mathematical	mathematical	ADJ
ajfa-6341	128	67	form	form	NOUN
ajfa-6341	128	68	works	work	VERB
ajfa-6341	128	69	as	as	SCONJ
ajfa-6341	128	70	follows	follow	VERB
ajfa-6341	128	71	:	:	PUNCT
ajfa-6341	129	1	y	y	PROPN
ajfa-6341	129	2	=	=	PUNCT
ajfa-6341	129	3	a	a	DET
ajfa-6341	129	4	+	+	ADJ
ajfa-6341	129	5	b1x1	b1x1	NOUN
ajfa-6341	129	6	+	+	NOUN
ajfa-6341	129	7	b2x2	b2x2	ADP
ajfa-6341	129	8	+	+	NOUN
ajfa-6341	129	9	e	e	NOUN
ajfa-6341	129	10	where	where	SCONJ
ajfa-6341	129	11	:	:	PUNCT
ajfa-6341	129	12	y	y	PROPN
ajfa-6341	129	13	=	=	PUNCT
ajfa-6341	129	14	the	the	DET
ajfa-6341	129	15	effectiveness	effectiveness	NOUN
ajfa-6341	129	16	of	of	ADP
ajfa-6341	129	17	administration	administration	NOUN
ajfa-6341	129	18	and	and	CCONJ
ajfa-6341	129	19	preparation	preparation	NOUN
ajfa-6341	129	20	accountability	accountability	NOUN
ajfa-6341	129	21	reporting	reporting	NOUN
ajfa-6341	129	22	system	system	NOUN
ajfa-6341	130	1	x1	x1	NOUN
ajfa-6341	130	2	=	=	PUNCT
ajfa-6341	130	3	experience	experience	NOUN
ajfa-6341	130	4	x2	x2	NOUN
ajfa-6341	130	5	=	=	PUNCT
ajfa-6341	130	6	knowledge	knowledge	NOUN
ajfa-6341	130	7	and	and	CCONJ
ajfa-6341	130	8	understanding	understand	VERB
ajfa-6341	130	9	a	a	DET
ajfa-6341	130	10	=	=	SYM
ajfa-6341	130	11	constant	constant	ADJ
ajfa-6341	130	12	b	b	NOUN
ajfa-6341	130	13	=	=	PUNCT
ajfa-6341	130	14	regression	regression	NOUN
ajfa-6341	130	15	coefficient	coefficient	NOUN
ajfa-6341	130	16	e	e	NOUN
ajfa-6341	130	17	=	=	NOUN
ajfa-6341	130	18	error	error	NOUN
ajfa-6341	130	19	the	the	DET
ajfa-6341	130	20	confirmatory	confirmatory	ADJ
ajfa-6341	130	21	factor	factor	NOUN
ajfa-6341	130	22	analysis	analysis	NOUN
ajfa-6341	130	23	for	for	ADP
ajfa-6341	130	24	the	the	DET
ajfa-6341	130	25	indicator	indicator	NOUN
ajfa-6341	130	26	model	model	NOUN
ajfa-6341	130	27	will	will	AUX
ajfa-6341	130	28	generate	generate	VERB
ajfa-6341	130	29	a	a	DET
ajfa-6341	130	30	coefficient	coefficient	NOUN
ajfa-6341	130	31	called	call	VERB
ajfa-6341	130	32	the	the	DET
ajfa-6341	130	33	loading	loading	NOUN
ajfa-6341	130	34	standard	standard	ADJ
ajfa-6341	130	35	or	or	CCONJ
ajfa-6341	130	36	lambda	lambda	ADJ
ajfa-6341	130	37	value	value	NOUN
ajfa-6341	130	38	(	(	PUNCT
ajfa-6341	130	39	λ	λ	NOUN
ajfa-6341	130	40	)	)	PUNCT
ajfa-6341	130	41	.	.	PUNCT
ajfa-6341	131	1	the	the	DET
ajfa-6341	131	2	lambda	lambda	ADJ
ajfa-6341	131	3	values	value	NOUN
ajfa-6341	131	4	are	be	AUX
ajfa-6341	131	5	used	use	VERB
ajfa-6341	131	6	to	to	PART
ajfa-6341	131	7	assess	assess	VERB
ajfa-6341	131	8	the	the	DET
ajfa-6341	131	9	appropriateness	appropriateness	NOUN
ajfa-6341	131	10	of	of	ADP
ajfa-6341	131	11	the	the	DET
ajfa-6341	131	12	instruments	instrument	NOUN
ajfa-6341	131	13	in	in	ADP
ajfa-6341	131	14	the	the	DET
ajfa-6341	131	15	form	form	NOUN
ajfa-6341	131	16	of	of	ADP
ajfa-6341	131	17	a	a	DET
ajfa-6341	131	18	factor	factor	NOUN
ajfa-6341	131	19	.	.	PUNCT
ajfa-6341	132	1	meanwhile	meanwhile	ADV
ajfa-6341	132	2	,	,	PUNCT
ajfa-6341	132	3	the	the	DET
ajfa-6341	132	4	analysis	analysis	NOUN
ajfa-6341	132	5	using	use	VERB
ajfa-6341	132	6	sem	sem	PROPN
ajfa-6341	132	7	warppls	warppls	NOUN
ajfa-6341	132	8	requires	require	VERB
ajfa-6341	132	9	several	several	ADJ
ajfa-6341	132	10	fit	fit	ADJ
ajfa-6341	132	11	indices	index	NOUN
ajfa-6341	132	12	to	to	PART
ajfa-6341	132	13	measure	measure	VERB
ajfa-6341	132	14	the	the	DET
ajfa-6341	132	15	accuracy	accuracy	NOUN
ajfa-6341	132	16	of	of	ADP
ajfa-6341	132	17	the	the	DET
ajfa-6341	132	18	proposed	propose	VERB
ajfa-6341	132	19	model	model	NOUN
ajfa-6341	132	20	.	.	PUNCT
ajfa-6341	133	1	there	there	PRON
ajfa-6341	133	2	are	be	VERB
ajfa-6341	133	3	some	some	DET
ajfa-6341	133	4	suitability	suitability	NOUN
ajfa-6341	133	5	indices	index	NOUN
ajfa-6341	133	6	and	and	CCONJ
ajfa-6341	133	7	the	the	DET
ajfa-6341	133	8	cut	cut	VERB
ajfa-6341	133	9	-	-	PUNCT
ajfa-6341	133	10	off	off	ADP
ajfa-6341	133	11	values	value	NOUN
ajfa-6341	133	12	in	in	ADP
ajfa-6341	133	13	testing	test	VERB
ajfa-6341	133	14	the	the	DET
ajfa-6341	133	15	acceptance	acceptance	NOUN
ajfa-6341	133	16	or	or	CCONJ
ajfa-6341	133	17	rejection	rejection	NOUN
ajfa-6341	133	18	of	of	ADP
ajfa-6341	133	19	a	a	DET
ajfa-6341	133	20	model	model	NOUN
ajfa-6341	133	21	(	(	PUNCT
ajfa-6341	133	22	feasibility	feasibility	NOUN
ajfa-6341	133	23	test	test	NOUN
ajfa-6341	133	24	model	model	NOUN
ajfa-6341	133	25	)	)	PUNCT
ajfa-6341	133	26	among	among	ADP
ajfa-6341	133	27	others	other	NOUN
ajfa-6341	133	28	;	;	PUNCT
ajfa-6341	133	29	the	the	DET
ajfa-6341	133	30	effect	effect	NOUN
ajfa-6341	133	31	size	size	NOUN
ajfa-6341	133	32	,	,	PUNCT
ajfa-6341	133	33	output	output	NOUN
ajfa-6341	133	34	combined	combine	VERB
ajfa-6341	133	35	loadings	loading	NOUN
ajfa-6341	133	36	and	and	CCONJ
ajfa-6341	133	37	cross	cross	NOUN
ajfa-6341	133	38	loadings	loading	NOUN
ajfa-6341	133	39	,	,	PUNCT
ajfa-6341	133	40	output	output	NOUN
ajfa-6341	133	41	pattern	pattern	NOUN
ajfa-6341	133	42	loading	loading	NOUN
ajfa-6341	133	43	and	and	CCONJ
ajfa-6341	133	44	cross	cross	NOUN
ajfa-6341	133	45	loading	loading	NOUN
ajfa-6341	133	46	,	,	PUNCT
ajfa-6341	133	47	output	output	NOUN
ajfa-6341	133	48	indicator	indicator	NOUN
ajfa-6341	133	49	weight	weight	NOUN
ajfa-6341	133	50	,	,	PUNCT
ajfa-6341	133	51	output	output	NOUN
ajfa-6341	133	52	latent	latent	PROPN
ajfa-6341	133	53	variable	variable	ADJ
ajfa-6341	133	54	coefficient	coefficient	NOUN
ajfa-6341	133	55	,	,	PUNCT
ajfa-6341	133	56	q	q	PROPN
ajfa-6341	133	57	squared	squared	ADJ
ajfa-6341	133	58	(	(	PUNCT
ajfa-6341	133	59	stoner	stoner	NOUN
ajfa-6341	133	60	-	-	PUNCT
ajfa-6341	133	61	geisser	geisser	NOUN
ajfa-6341	133	62	coefficient	coefficient	NOUN
ajfa-6341	133	63	)	)	PUNCT
ajfa-6341	133	64	,	,	PUNCT
ajfa-6341	133	65	full	full	ADJ
ajfa-6341	133	66	collinearity	collinearity	NOUN
ajfa-6341	133	67	test	test	NOUN
ajfa-6341	133	68	,	,	PUNCT
ajfa-6341	133	69	output	output	NOUN
ajfa-6341	133	70	correlations	correlation	NOUN
ajfa-6341	133	71	among	among	ADP
ajfa-6341	133	72	latent	latent	NOUN
ajfa-6341	133	73	variables	variable	NOUN
ajfa-6341	133	74	,	,	PUNCT
ajfa-6341	133	75	output	output	NOUN
ajfa-6341	133	76	block	block	NOUN
ajfa-6341	133	77	vif	vif	PROPN
ajfa-6341	133	78	,	,	PUNCT
ajfa-6341	133	79	output	output	NOUN
ajfa-6341	133	80	correlation	correlation	NOUN
ajfa-6341	133	81	among	among	ADP
ajfa-6341	133	82	indicators	indicator	NOUN
ajfa-6341	133	83	and	and	CCONJ
ajfa-6341	133	84	output	output	NOUN
ajfa-6341	133	85	indirect	indirect	ADJ
ajfa-6341	133	86	and	and	CCONJ
ajfa-6341	133	87	total	total	ADJ
ajfa-6341	133	88	effect	effect	NOUN
ajfa-6341	133	89	if	if	SCONJ
ajfa-6341	133	90	needed	need	VERB
ajfa-6341	133	91	(	(	PUNCT
ajfa-6341	133	92	kock	kock	NOUN
ajfa-6341	133	93	,	,	PUNCT
ajfa-6341	133	94	2013	2013	NUM
ajfa-6341	133	95	)	)	PUNCT
ajfa-6341	133	96	.	.	PUNCT
ajfa-6341	134	1	4	4	X
ajfa-6341	134	2	.	.	NUM
ajfa-6341	134	3	findings	finding	NOUN
ajfa-6341	134	4	and	and	CCONJ
ajfa-6341	134	5	discussion	discussion	NOUN
ajfa-6341	134	6	4.1	4.1	NUM
ajfa-6341	134	7	description	description	NOUN
ajfa-6341	134	8	of	of	ADP
ajfa-6341	134	9	data	datum	NOUN
ajfa-6341	134	10	there	there	PRON
ajfa-6341	134	11	were	be	VERB
ajfa-6341	134	12	115	115	NUM
ajfa-6341	134	13	questionnaires	questionnaire	NOUN
ajfa-6341	134	14	distributed	distribute	VERB
ajfa-6341	134	15	to	to	ADP
ajfa-6341	134	16	respondents	respondent	NOUN
ajfa-6341	134	17	in	in	ADP
ajfa-6341	134	18	batubara	batubara	PROPN
ajfa-6341	134	19	district	district	PROPN
ajfa-6341	134	20	(	(	PUNCT
ajfa-6341	134	21	20	20	NUM
ajfa-6341	134	22	respondents	respondent	NOUN
ajfa-6341	134	23	)	)	PUNCT
ajfa-6341	134	24	,	,	PUNCT
ajfa-6341	134	25	padang	padang	PROPN
ajfa-6341	134	26	lawas	lawas	PROPN
ajfa-6341	134	27	district	district	PROPN
ajfa-6341	134	28	(	(	PUNCT
ajfa-6341	134	29	25	25	NUM
ajfa-6341	134	30	respondents	respondent	NOUN
ajfa-6341	134	31	)	)	PUNCT
ajfa-6341	134	32	,	,	PUNCT
ajfa-6341	134	33	south	south	PROPN
ajfa-6341	134	34	labuhan	labuhan	PROPN
ajfa-6341	134	35	batu	batu	PROPN
ajfa-6341	134	36	district	district	PROPN
ajfa-6341	134	37	(	(	PUNCT
ajfa-6341	134	38	32	32	NUM
ajfa-6341	134	39	respondents	respondent	NOUN
ajfa-6341	134	40	)	)	PUNCT
ajfa-6341	134	41	,	,	PUNCT
ajfa-6341	134	42	and	and	CCONJ
ajfa-6341	134	43	asian	asian	ADJ
ajfa-6341	134	44	journal	journal	NOUN
ajfa-6341	134	45	of	of	ADP
ajfa-6341	134	46	finance	finance	PROPN
ajfa-6341	134	47	&	&	CCONJ
ajfa-6341	134	48	accounting	accounting	PROPN
ajfa-6341	134	49	issn	issn	PROPN
ajfa-6341	134	50	1946	1946	NUM
ajfa-6341	134	51	-	-	PUNCT
ajfa-6341	134	52	052x	052x	PROPN
ajfa-6341	134	53	2014	2014	NUM
ajfa-6341	134	54	,	,	PUNCT
ajfa-6341	134	55	vol	vol	NOUN
ajfa-6341	134	56	.	.	PROPN
ajfa-6341	134	57	6	6	NUM
ajfa-6341	134	58	,	,	PUNCT
ajfa-6341	134	59	no	no	INTJ
ajfa-6341	134	60	.	.	NOUN
ajfa-6341	134	61	2	2	NUM
ajfa-6341	134	62	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	134	63	310	310	NUM
ajfa-6341	134	64	north	north	PROPN
ajfa-6341	134	65	labuhan	labuhan	PROPN
ajfa-6341	134	66	batu	batu	PROPN
ajfa-6341	134	67	district	district	PROPN
ajfa-6341	134	68	(	(	PUNCT
ajfa-6341	134	69	27	27	NUM
ajfa-6341	134	70	respondents	respondent	NOUN
ajfa-6341	134	71	)	)	PUNCT
ajfa-6341	134	72	.	.	PUNCT
ajfa-6341	135	1	the	the	DET
ajfa-6341	135	2	detail	detail	NOUN
ajfa-6341	135	3	of	of	ADP
ajfa-6341	135	4	this	this	DET
ajfa-6341	135	5	distribution	distribution	NOUN
ajfa-6341	135	6	is	be	AUX
ajfa-6341	135	7	illustrated	illustrate	VERB
ajfa-6341	135	8	in	in	ADP
ajfa-6341	135	9	the	the	DET
ajfa-6341	135	10	following	follow	VERB
ajfa-6341	135	11	table	table	NOUN
ajfa-6341	135	12	:	:	PUNCT
ajfa-6341	135	13	table	table	NOUN
ajfa-6341	135	14	3	3	NUM
ajfa-6341	135	15	.	.	PUNCT
ajfa-6341	135	16	distribution	distribution	NOUN
ajfa-6341	135	17	of	of	ADP
ajfa-6341	135	18	questionnaires	questionnaire	NOUN
ajfa-6341	135	19	particular	particular	ADJ
ajfa-6341	135	20	total	total	ADJ
ajfa-6341	135	21	percentage	percentage	NOUN
ajfa-6341	135	22	distributed	distribute	VERB
ajfa-6341	135	23	questionnaires	questionnaire	NOUN
ajfa-6341	135	24	115	115	NUM
ajfa-6341	135	25	100	100	NUM
ajfa-6341	135	26	%	%	NOUN
ajfa-6341	135	27	returned	return	VERB
ajfa-6341	135	28	questionnaires	questionnaire	NOUN
ajfa-6341	135	29	93	93	NUM
ajfa-6341	135	30	80.87	80.87	NUM
ajfa-6341	135	31	%	%	NOUN
ajfa-6341	135	32	unreturned	unreturned	ADJ
ajfa-6341	135	33	questionnaires	questionnaire	NOUN
ajfa-6341	135	34	22	22	NUM
ajfa-6341	135	35	19.13	19.13	NUM
ajfa-6341	135	36	%	%	NOUN
ajfa-6341	135	37	questionnaires	questionnaire	NOUN
ajfa-6341	135	38	analysized	analysize	VERB
ajfa-6341	135	39	in	in	ADP
ajfa-6341	135	40	the	the	DET
ajfa-6341	135	41	research	research	NOUN
ajfa-6341	135	42	93	93	NUM
ajfa-6341	135	43	80.87	80.87	NUM
ajfa-6341	135	44	%	%	NOUN
ajfa-6341	135	45	source	source	NOUN
ajfa-6341	135	46	:	:	PUNCT
ajfa-6341	135	47	data	data	NOUN
ajfa-6341	135	48	output	output	NOUN
ajfa-6341	135	49	(	(	PUNCT
ajfa-6341	135	50	2014	2014	NUM
ajfa-6341	135	51	)	)	PUNCT
ajfa-6341	135	52	4.2	4.2	NUM
ajfa-6341	135	53	analysis	analysis	NOUN
ajfa-6341	135	54	on	on	ADP
ajfa-6341	135	55	the	the	DET
ajfa-6341	135	56	test	test	NOUN
ajfa-6341	135	57	of	of	ADP
ajfa-6341	135	58	qualitative	qualitative	ADJ
ajfa-6341	135	59	data	datum	NOUN
ajfa-6341	135	60	4.2.1	4.2.1	NUM
ajfa-6341	135	61	validity	validity	NOUN
ajfa-6341	135	62	test	test	NOUN
ajfa-6341	135	63	from	from	ADP
ajfa-6341	135	64	the	the	DET
ajfa-6341	135	65	142	142	NUM
ajfa-6341	135	66	distributed	distribute	VERB
ajfa-6341	135	67	questionnaires	questionnaire	NOUN
ajfa-6341	135	68	,	,	PUNCT
ajfa-6341	135	69	the	the	DET
ajfa-6341	135	70	output	output	NOUN
ajfa-6341	135	71	’s	’s	PART
ajfa-6341	135	72	combined	combine	VERB
ajfa-6341	135	73	loadings	loading	NOUN
ajfa-6341	135	74	and	and	CCONJ
ajfa-6341	135	75	cross	cross	NOUN
ajfa-6341	135	76	loading	loading	NOUN
ajfa-6341	135	77	are	be	AUX
ajfa-6341	135	78	used	use	VERB
ajfa-6341	135	79	as	as	ADP
ajfa-6341	135	80	the	the	DET
ajfa-6341	135	81	indicators	indicator	NOUN
ajfa-6341	135	82	of	of	ADP
ajfa-6341	135	83	the	the	DET
ajfa-6341	135	84	convergent	convergent	NOUN
ajfa-6341	135	85	validity	validity	NOUN
ajfa-6341	135	86	,	,	PUNCT
ajfa-6341	135	87	which	which	PRON
ajfa-6341	135	88	is	be	AUX
ajfa-6341	135	89	part	part	NOUN
ajfa-6341	135	90	of	of	ADP
ajfa-6341	135	91	the	the	DET
ajfa-6341	135	92	measurement	measurement	NOUN
ajfa-6341	135	93	model	model	NOUN
ajfa-6341	135	94	in	in	ADP
ajfa-6341	135	95	sem	sem	PROPN
ajfa-6341	135	96	-	-	PUNCT
ajfa-6341	135	97	pls	pls	INTJ
ajfa-6341	135	98	(	(	PUNCT
ajfa-6341	135	99	kock	kock	PROPN
ajfa-6341	135	100	,	,	PUNCT
ajfa-6341	135	101	2013	2013	NUM
ajfa-6341	135	102	)	)	PUNCT
ajfa-6341	135	103	.	.	PUNCT
ajfa-6341	136	1	the	the	DET
ajfa-6341	136	2	output	output	NOUN
ajfa-6341	136	3	is	be	AUX
ajfa-6341	136	4	expected	expect	VERB
ajfa-6341	136	5	to	to	PART
ajfa-6341	136	6	show	show	VERB
ajfa-6341	136	7	the	the	DET
ajfa-6341	136	8	constructs	construct	NOUN
ajfa-6341	136	9	on	on	ADP
ajfa-6341	136	10	the	the	DET
ajfa-6341	136	11	column	column	NOUN
ajfa-6341	136	12	and	and	CCONJ
ajfa-6341	136	13	the	the	DET
ajfa-6341	136	14	indicators	indicator	NOUN
ajfa-6341	136	15	on	on	ADP
ajfa-6341	136	16	the	the	DET
ajfa-6341	136	17	row	row	NOUN
ajfa-6341	136	18	which	which	PRON
ajfa-6341	136	19	have	have	AUX
ajfa-6341	136	20	obtained	obtain	VERB
ajfa-6341	136	21	the	the	DET
ajfa-6341	136	22	results	result	NOUN
ajfa-6341	136	23	as	as	SCONJ
ajfa-6341	136	24	follows	follow	VERB
ajfa-6341	136	25	:	:	PUNCT
ajfa-6341	136	26	asian	asian	ADJ
ajfa-6341	136	27	journal	journal	NOUN
ajfa-6341	136	28	of	of	ADP
ajfa-6341	136	29	finance	finance	PROPN
ajfa-6341	136	30	&	&	CCONJ
ajfa-6341	136	31	accounting	accounting	PROPN
ajfa-6341	136	32	issn	issn	PROPN
ajfa-6341	136	33	1946	1946	NUM
ajfa-6341	136	34	-	-	PUNCT
ajfa-6341	136	35	052x	052x	PROPN
ajfa-6341	136	36	2014	2014	NUM
ajfa-6341	136	37	,	,	PUNCT
ajfa-6341	136	38	vol	vol	NOUN
ajfa-6341	136	39	.	.	PROPN
ajfa-6341	136	40	6	6	NUM
ajfa-6341	136	41	,	,	PUNCT
ajfa-6341	136	42	no	no	INTJ
ajfa-6341	136	43	.	.	NOUN
ajfa-6341	136	44	2	2	NUM
ajfa-6341	136	45	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	136	46	311	311	NUM
ajfa-6341	136	47	table	table	NOUN
ajfa-6341	136	48	4	4	NUM
ajfa-6341	136	49	.	.	X
ajfa-6341	136	50	output	output	NOUN
ajfa-6341	136	51	combined	combine	VERB
ajfa-6341	136	52	loadings	loading	NOUN
ajfa-6341	136	53	and	and	CCONJ
ajfa-6341	136	54	cross	cross	NOUN
ajfa-6341	136	55	-	-	NOUN
ajfa-6341	136	56	loading	load	VERB
ajfa-6341	136	57	*	*	NOUN
ajfa-6341	136	58	*	*	PUNCT
ajfa-6341	136	59	*	*	PUNCT
ajfa-6341	136	60	*	*	PUNCT
ajfa-6341	136	61	*	*	PUNCT
ajfa-6341	136	62	*	*	PUNCT
ajfa-6341	136	63	*	*	PUNCT
ajfa-6341	136	64	*	*	PUNCT
ajfa-6341	136	65	*	*	PUNCT
ajfa-6341	136	66	*	*	PUNCT
ajfa-6341	136	67	*	*	PUNCT
ajfa-6341	136	68	*	*	PUNCT
ajfa-6341	136	69	*	*	PUNCT
ajfa-6341	136	70	*	*	PUNCT
ajfa-6341	136	71	*	*	PUNCT
ajfa-6341	136	72	*	*	PUNCT
ajfa-6341	136	73	*	*	PUNCT
ajfa-6341	136	74	*	*	PUNCT
ajfa-6341	136	75	*	*	PUNCT
ajfa-6341	136	76	*	*	PUNCT
ajfa-6341	136	77	*	*	PUNCT
ajfa-6341	136	78	*	*	PUNCT
ajfa-6341	136	79	indicator	indicator	NOUN
ajfa-6341	136	80	weights	weight	VERB
ajfa-6341	136	81	*	*	PUNCT
ajfa-6341	136	82	*	*	PUNCT
ajfa-6341	136	83	*	*	PUNCT
ajfa-6341	136	84	*	*	PUNCT
ajfa-6341	136	85	*	*	PUNCT
ajfa-6341	136	86	*	*	PUNCT
ajfa-6341	136	87	*	*	PUNCT
ajfa-6341	136	88	*	*	PUNCT
ajfa-6341	136	89	*	*	PUNCT
ajfa-6341	136	90	*	*	PUNCT
ajfa-6341	136	91	*	*	PUNCT
ajfa-6341	136	92	*	*	PUNCT
ajfa-6341	136	93	*	*	PUNCT
ajfa-6341	136	94	*	*	PUNCT
ajfa-6341	136	95	*	*	PUNCT
ajfa-6341	136	96	*	*	PUNCT
ajfa-6341	136	97	*	*	PUNCT
ajfa-6341	136	98	*	*	PUNCT
ajfa-6341	136	99	*	*	PUNCT
ajfa-6341	136	100	*	*	PUNCT
ajfa-6341	136	101	*	*	PUNCT
ajfa-6341	136	102	*	*	PUNCT
ajfa-6341	137	1	pb_x1	pb_x1	DET
ajfa-6341	137	2	peng_b	peng_b	NOUN
ajfa-6341	137	3	_	_	PUNCT
ajfa-6341	138	1	x2	x2	NUM
ajfa-6341	138	2	esppl_y	esppl_y	X
ajfa-6341	138	3	se	se	X
ajfa-6341	138	4	p	p	PROPN
ajfa-6341	138	5	value	value	NOUN
ajfa-6341	138	6	vif	vif	NOUN
ajfa-6341	138	7	p1	p1	PROPN
ajfa-6341	138	8	0.000	0.000	NUM
ajfa-6341	138	9	0.000	0.000	NUM
ajfa-6341	138	10	0.000	0.000	NUM
ajfa-6341	138	11	0.074	0.074	NUM
ajfa-6341	138	12	<	<	X
ajfa-6341	138	13	0.001	0.001	NUM
ajfa-6341	138	14	1.446	1.446	NUM
ajfa-6341	138	15	p2	p2	NOUN
ajfa-6341	138	16	0.000	0.000	NUM
ajfa-6341	138	17	0.000	0.000	NUM
ajfa-6341	138	18	0.000	0.000	NUM
ajfa-6341	138	19	0.022	0.022	NUM
ajfa-6341	138	20	<	<	X
ajfa-6341	138	21	0.001	0.001	NUM
ajfa-6341	138	22	1.416	1.416	NUM
ajfa-6341	138	23	p3	p3	NOUN
ajfa-6341	138	24	0.000	0.000	NUM
ajfa-6341	138	25	0.000	0.000	NUM
ajfa-6341	138	26	0.000	0.000	NUM
ajfa-6341	138	27	0.041	0.041	NUM
ajfa-6341	138	28	<	<	X
ajfa-6341	138	29	0.001	0.001	NUM
ajfa-6341	138	30	1.448	1.448	NUM
ajfa-6341	138	31	pp1	pp1	NOUN
ajfa-6341	138	32	0.000	0.000	NUM
ajfa-6341	138	33	0.132	0.132	NUM
ajfa-6341	138	34	0.000	0.000	NUM
ajfa-6341	138	35	0.042	0.042	NUM
ajfa-6341	138	36	<	<	X
ajfa-6341	138	37	0.001	0.001	NUM
ajfa-6341	138	38	1.966	1.966	NUM
ajfa-6341	138	39	pp2	pp2	X
ajfa-6341	138	40	0.000	0.000	NUM
ajfa-6341	138	41	0.160	0.160	NUM
ajfa-6341	138	42	0.000	0.000	NUM
ajfa-6341	138	43	0.036	0.036	NUM
ajfa-6341	138	44	<	<	X
ajfa-6341	138	45	0.001	0.001	NUM
ajfa-6341	138	46	2.623	2.623	NUM
ajfa-6341	138	47	pp3	pp3	NOUN
ajfa-6341	138	48	0.000	0.000	NUM
ajfa-6341	138	49	0.183	0.183	NUM
ajfa-6341	138	50	0.000	0.000	NUM
ajfa-6341	138	51	0.036	0.036	NUM
ajfa-6341	138	52	<	<	X
ajfa-6341	138	53	0.001	0.001	NUM
ajfa-6341	138	54	4.327	4.327	NUM
ajfa-6341	138	55	pp4	pp4	VERB
ajfa-6341	138	56	0.000	0.000	NUM
ajfa-6341	138	57	0.187	0.187	NUM
ajfa-6341	138	58	0.000	0.000	NUM
ajfa-6341	138	59	0.032	0.032	NUM
ajfa-6341	138	60	<	<	NOUN
ajfa-6341	138	61	0.001	0.001	NUM
ajfa-6341	138	62	4.314	4.314	NUM
ajfa-6341	138	63	pp5	pp5	NOUN
ajfa-6341	138	64	0.000	0.000	NUM
ajfa-6341	138	65	0.166	0.166	NUM
ajfa-6341	138	66	0.000	0.000	NUM
ajfa-6341	138	67	0.034	0.034	NUM
ajfa-6341	138	68	<	<	X
ajfa-6341	138	69	0.001	0.001	NUM
ajfa-6341	138	70	2.162	2.162	NUM
ajfa-6341	138	71	pp6	pp6	NOUN
ajfa-6341	139	1	0.000	0.000	NUM
ajfa-6341	139	2	0.170	0.170	NUM
ajfa-6341	139	3	0.000	0.000	NUM
ajfa-6341	139	4	0.034	0.034	NUM
ajfa-6341	139	5	<	<	X
ajfa-6341	139	6	0.001	0.001	NUM
ajfa-6341	139	7	2.571	2.571	NUM
ajfa-6341	139	8	pp7	pp7	PROPN
ajfa-6341	139	9	0.000	0.000	NUM
ajfa-6341	139	10	0.163	0.163	NUM
ajfa-6341	139	11	0.000	0.000	NUM
ajfa-6341	139	12	0.036	0.036	NUM
ajfa-6341	139	13	<	<	X
ajfa-6341	139	14	0.001	0.001	NUM
ajfa-6341	139	15	3.031	3.031	NUM
ajfa-6341	139	16	pp8	pp8	NOUN
ajfa-6341	139	17	0.000	0.000	NUM
ajfa-6341	139	18	0.167	0.167	NUM
ajfa-6341	139	19	0.000	0.000	NUM
ajfa-6341	139	20	0.038	0.038	NUM
ajfa-6341	139	21	<	<	NOUN
ajfa-6341	139	22	0.001	0.001	NUM
ajfa-6341	139	23	2.867	2.867	NUM
ajfa-6341	139	24	ef1	ef1	NOUN
ajfa-6341	139	25	0.000	0.000	NUM
ajfa-6341	139	26	0.000	0.000	NUM
ajfa-6341	139	27	0.097	0.097	NUM
ajfa-6341	139	28	0.028	0.028	NUM
ajfa-6341	139	29	<	<	X
ajfa-6341	139	30	0.001	0.001	NUM
ajfa-6341	139	31	1.489	1.489	NUM
ajfa-6341	139	32	ef2	ef2	NOUN
ajfa-6341	139	33	0.000	0.000	NUM
ajfa-6341	139	34	0.000	0.000	NUM
ajfa-6341	139	35	0.126	0.126	NUM
ajfa-6341	139	36	0.034	0.034	NUM
ajfa-6341	139	37	<	<	X
ajfa-6341	139	38	0.001	0.001	NUM
ajfa-6341	139	39	3.181	3.181	NUM
ajfa-6341	139	40	ef3	ef3	NOUN
ajfa-6341	139	41	0.000	0.000	NUM
ajfa-6341	139	42	0.000	0.000	NUM
ajfa-6341	139	43	0.127	0.127	NUM
ajfa-6341	139	44	0.023	0.023	NUM
ajfa-6341	139	45	<	<	X
ajfa-6341	139	46	0.001	0.001	NUM
ajfa-6341	139	47	3.374	3.374	NUM
ajfa-6341	139	48	ef4	ef4	NOUN
ajfa-6341	139	49	0.000	0.000	NUM
ajfa-6341	139	50	0.000	0.000	NUM
ajfa-6341	139	51	0.118	0.118	NUM
ajfa-6341	139	52	0.031	0.031	NUM
ajfa-6341	139	53	<	<	X
ajfa-6341	139	54	0.001	0.001	NUM
ajfa-6341	139	55	2.118	2.118	NUM
ajfa-6341	139	56	ef5	ef5	NOUN
ajfa-6341	139	57	0.000	0.000	NUM
ajfa-6341	139	58	0.000	0.000	NUM
ajfa-6341	139	59	0.141	0.141	NUM
ajfa-6341	139	60	0.031	0.031	NUM
ajfa-6341	139	61	<	<	X
ajfa-6341	139	62	0.001	0.001	NUM
ajfa-6341	139	63	3.573	3.573	NUM
ajfa-6341	139	64	ef6	ef6	NOUN
ajfa-6341	139	65	0.000	0.000	NUM
ajfa-6341	139	66	0.000	0.000	NUM
ajfa-6341	139	67	0.139	0.139	NUM
ajfa-6341	139	68	0.025	0.025	NUM
ajfa-6341	139	69	<	<	NOUN
ajfa-6341	139	70	0.001	0.001	NUM
ajfa-6341	139	71	3.217	3.217	NUM
ajfa-6341	139	72	ef7	ef7	NOUN
ajfa-6341	139	73	0.000	0.000	NUM
ajfa-6341	139	74	0.000	0.000	NUM
ajfa-6341	139	75	0.130	0.130	NUM
ajfa-6341	139	76	0.028	0.028	NUM
ajfa-6341	139	77	<	<	X
ajfa-6341	139	78	0.001	0.001	NUM
ajfa-6341	139	79	2.313	2.313	NUM
ajfa-6341	139	80	ef8	ef8	NOUN
ajfa-6341	139	81	0.000	0.000	NUM
ajfa-6341	139	82	0.000	0.000	NUM
ajfa-6341	139	83	0.126	0.126	NUM
ajfa-6341	139	84	0.028	0.028	NUM
ajfa-6341	139	85	<	<	X
ajfa-6341	139	86	0.001	0.001	NUM
ajfa-6341	139	87	2.267	2.267	NUM
ajfa-6341	139	88	ef9	ef9	NOUN
ajfa-6341	139	89	0.000	0.000	NUM
ajfa-6341	139	90	0.000	0.000	NUM
ajfa-6341	139	91	0.140	0.140	NUM
ajfa-6341	139	92	0.031	0.031	NUM
ajfa-6341	139	93	<	<	NOUN
ajfa-6341	139	94	0.001	0.001	NUM
ajfa-6341	139	95	6.957	6.957	NUM
ajfa-6341	139	96	ef10	ef10	PROPN
ajfa-6341	139	97	0.000	0.000	NUM
ajfa-6341	139	98	0.000	0.000	NUM
ajfa-6341	139	99	0.142	0.142	NUM
ajfa-6341	139	100	0.040	0.040	NUM
ajfa-6341	139	101	<	<	X
ajfa-6341	139	102	0.001	0.001	NUM
ajfa-6341	139	103	7.150	7.150	NUM
ajfa-6341	139	104	note	note	NOUN
ajfa-6341	139	105	:	:	PUNCT
ajfa-6341	139	106	p	p	NOUN
ajfa-6341	139	107	values	value	NOUN
ajfa-6341	139	108	<	<	X
ajfa-6341	139	109	0.05	0.05	NUM
ajfa-6341	139	110	and	and	CCONJ
ajfa-6341	139	111	vifs	vifs	PROPN
ajfa-6341	139	112	<	<	X
ajfa-6341	139	113	2.5	2.5	NUM
ajfa-6341	139	114	are	be	AUX
ajfa-6341	139	115	desirable	desirable	ADJ
ajfa-6341	139	116	for	for	ADP
ajfa-6341	139	117	formative	formative	ADJ
ajfa-6341	139	118	indicators	indicator	NOUN
ajfa-6341	139	119	.	.	PUNCT
ajfa-6341	140	1	source	source	NOUN
ajfa-6341	140	2	:	:	PUNCT
ajfa-6341	140	3	data	datum	NOUN
ajfa-6341	140	4	output	output	NOUN
ajfa-6341	140	5	warppls	warppls	NOUN
ajfa-6341	140	6	3.0	3.0	NUM
ajfa-6341	140	7	.	.	PUNCT
ajfa-6341	141	1	(	(	PUNCT
ajfa-6341	141	2	2014	2014	NUM
ajfa-6341	141	3	)	)	PUNCT
ajfa-6341	141	4	.	.	PUNCT
ajfa-6341	142	1	based	base	VERB
ajfa-6341	142	2	on	on	ADP
ajfa-6341	142	3	the	the	DET
ajfa-6341	142	4	results	result	NOUN
ajfa-6341	142	5	above	above	ADV
ajfa-6341	142	6	,	,	PUNCT
ajfa-6341	142	7	it	it	PRON
ajfa-6341	142	8	indicates	indicate	VERB
ajfa-6341	142	9	that	that	SCONJ
ajfa-6341	142	10	the	the	DET
ajfa-6341	142	11	outer	outer	ADJ
ajfa-6341	142	12	model	model	NOUN
ajfa-6341	142	13	qualifies	qualify	VERB
ajfa-6341	142	14	for	for	ADP
ajfa-6341	142	15	the	the	DET
ajfa-6341	142	16	convergent	convergent	ADJ
ajfa-6341	142	17	validity	validity	NOUN
ajfa-6341	142	18	of	of	ADP
ajfa-6341	142	19	the	the	DET
ajfa-6341	142	20	reflective	reflective	ADJ
ajfa-6341	142	21	constructs	construct	NOUN
ajfa-6341	142	22	,	,	PUNCT
ajfa-6341	142	23	except	except	SCONJ
ajfa-6341	142	24	for	for	ADP
ajfa-6341	142	25	the	the	DET
ajfa-6341	142	26	indicator	indicator	NOUN
ajfa-6341	142	27	of	of	ADP
ajfa-6341	142	28	p2	p2	PROPN
ajfa-6341	142	29	where	where	SCONJ
ajfa-6341	142	30	it	it	PRON
ajfa-6341	142	31	has	have	AUX
ajfa-6341	142	32	found	find	VERB
ajfa-6341	142	33	an	an	DET
ajfa-6341	142	34	insignificant	insignificant	ADJ
ajfa-6341	142	35	p	p	NOUN
ajfa-6341	142	36	-	-	PUNCT
ajfa-6341	142	37	value	value	NOUN
ajfa-6341	142	38	.	.	PUNCT
ajfa-6341	143	1	thus	thus	ADV
ajfa-6341	143	2	,	,	PUNCT
ajfa-6341	143	3	it	it	PRON
ajfa-6341	143	4	needs	need	VERB
ajfa-6341	143	5	to	to	PART
ajfa-6341	143	6	make	make	VERB
ajfa-6341	143	7	an	an	DET
ajfa-6341	143	8	elimination	elimination	NOUN
ajfa-6341	143	9	of	of	ADP
ajfa-6341	143	10	p2	p2	NOUN
ajfa-6341	143	11	.	.	PUNCT
ajfa-6341	144	1	meanwhile	meanwhile	ADV
ajfa-6341	144	2	,	,	PUNCT
ajfa-6341	144	3	the	the	DET
ajfa-6341	144	4	loading	loading	NOUN
ajfa-6341	144	5	value	value	NOUN
ajfa-6341	144	6	above	above	ADP
ajfa-6341	144	7	0.70	0.70	NUM
ajfa-6341	144	8	and	and	CCONJ
ajfa-6341	144	9	significant	significant	ADJ
ajfa-6341	144	10	p	p	NOUN
ajfa-6341	144	11	-	-	PUNCT
ajfa-6341	144	12	value	value	NOUN
ajfa-6341	144	13	of	of	ADP
ajfa-6341	144	14	>	>	X
ajfa-6341	144	15	0.05	0.05	NUM
ajfa-6341	144	16	indicate	indicate	VERB
ajfa-6341	144	17	that	that	SCONJ
ajfa-6341	144	18	the	the	DET
ajfa-6341	144	19	outer	outer	ADJ
ajfa-6341	144	20	model	model	NOUN
ajfa-6341	144	21	has	have	AUX
ajfa-6341	144	22	fulfilled	fulfil	VERB
ajfa-6341	144	23	the	the	DET
ajfa-6341	144	24	convergent	convergent	NOUN
ajfa-6341	144	25	validity	validity	NOUN
ajfa-6341	144	26	of	of	ADP
ajfa-6341	144	27	the	the	DET
ajfa-6341	144	28	reflective	reflective	ADJ
ajfa-6341	144	29	constructs	construct	NOUN
ajfa-6341	144	30	(	(	PUNCT
ajfa-6341	144	31	hair	hair	NOUN
ajfa-6341	144	32	et	et	PROPN
ajfa-6341	144	33	al	al	PROPN
ajfa-6341	144	34	.	.	PROPN
ajfa-6341	144	35	,	,	PUNCT
ajfa-6341	144	36	2013	2013	NUM
ajfa-6341	144	37	)	)	PUNCT
ajfa-6341	144	38	.	.	PUNCT
ajfa-6341	145	1	this	this	DET
ajfa-6341	145	2	construct	construct	NOUN
ajfa-6341	145	3	test	test	NOUN
ajfa-6341	145	4	qualifies	qualify	VERB
ajfa-6341	145	5	the	the	DET
ajfa-6341	145	6	requirement	requirement	NOUN
ajfa-6341	145	7	of	of	ADP
ajfa-6341	145	8	the	the	DET
ajfa-6341	145	9	convergent	convergent	NOUN
ajfa-6341	145	10	validity	validity	NOUN
ajfa-6341	145	11	and	and	CCONJ
ajfa-6341	145	12	loading	loading	NOUN
ajfa-6341	145	13	into	into	ADP
ajfa-6341	145	14	another	another	DET
ajfa-6341	145	15	construct	construct	NOUN
ajfa-6341	145	16	to	to	PART
ajfa-6341	145	17	be	be	AUX
ajfa-6341	145	18	lower	low	ADJ
ajfa-6341	145	19	than	than	ADP
ajfa-6341	145	20	that	that	PRON
ajfa-6341	145	21	into	into	ADP
ajfa-6341	145	22	the	the	DET
ajfa-6341	145	23	earlier	early	ADJ
ajfa-6341	145	24	construct	construct	NOUN
ajfa-6341	145	25	.	.	PUNCT
ajfa-6341	146	1	4.2.2	4.2.2	X
ajfa-6341	146	2	.	.	PUNCT
ajfa-6341	146	3	reliability	reliability	NOUN
ajfa-6341	146	4	test	test	NOUN
ajfa-6341	146	5	based	base	VERB
ajfa-6341	146	6	on	on	ADP
ajfa-6341	146	7	the	the	DET
ajfa-6341	146	8	output	output	NOUN
ajfa-6341	146	9	of	of	ADP
ajfa-6341	146	10	warppls	warppls	NOUN
ajfa-6341	146	11	,	,	PUNCT
ajfa-6341	146	12	the	the	DET
ajfa-6341	146	13	reliability	reliability	NOUN
ajfa-6341	146	14	test	test	NOUN
ajfa-6341	146	15	is	be	AUX
ajfa-6341	146	16	as	as	SCONJ
ajfa-6341	146	17	follows	follow	VERB
ajfa-6341	146	18	:	:	PUNCT
ajfa-6341	146	19	asian	asian	ADJ
ajfa-6341	146	20	journal	journal	NOUN
ajfa-6341	146	21	of	of	ADP
ajfa-6341	146	22	finance	finance	PROPN
ajfa-6341	146	23	&	&	CCONJ
ajfa-6341	146	24	accounting	accounting	PROPN
ajfa-6341	146	25	issn	issn	PROPN
ajfa-6341	146	26	1946	1946	NUM
ajfa-6341	146	27	-	-	PUNCT
ajfa-6341	146	28	052x	052x	PROPN
ajfa-6341	146	29	2014	2014	NUM
ajfa-6341	146	30	,	,	PUNCT
ajfa-6341	146	31	vol	vol	NOUN
ajfa-6341	146	32	.	.	PROPN
ajfa-6341	147	1	6	6	NUM
ajfa-6341	147	2	,	,	PUNCT
ajfa-6341	147	3	no	no	INTJ
ajfa-6341	147	4	.	.	NOUN
ajfa-6341	147	5	2	2	NUM
ajfa-6341	147	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	147	7	312	312	NUM
ajfa-6341	147	8	cronbach	cronbach	NOUN
ajfa-6341	147	9	's	's	PART
ajfa-6341	147	10	alpha	alpha	ADJ
ajfa-6341	147	11	coefficients	coefficient	NOUN
ajfa-6341	147	12	--------------------------	--------------------------	PUNCT
ajfa-6341	148	1	pb_x1	pb_x1	INTJ
ajfa-6341	148	2	peng_b_x2	peng_b_x2	VERB
ajfa-6341	148	3	esppl_y	esppl_y	NOUN
ajfa-6341	148	4	0.704	0.704	NUM
ajfa-6341	148	5	0.886	0.886	NUM
ajfa-6341	148	6	0.924	0.924	NUM
ajfa-6341	148	7	based	base	VERB
ajfa-6341	148	8	on	on	ADP
ajfa-6341	148	9	the	the	DET
ajfa-6341	148	10	reliability	reliability	NOUN
ajfa-6341	148	11	test	test	NOUN
ajfa-6341	148	12	on	on	ADP
ajfa-6341	148	13	the	the	DET
ajfa-6341	148	14	2	2	NUM
ajfa-6341	148	15	constructs	construct	NOUN
ajfa-6341	148	16	,	,	PUNCT
ajfa-6341	148	17	it	it	PRON
ajfa-6341	148	18	obtains	obtain	VERB
ajfa-6341	148	19	the	the	DET
ajfa-6341	148	20	cronbach	cronbach	NOUN
ajfa-6341	148	21	’s	’s	PART
ajfa-6341	148	22	alpha	alpha	NOUN
ajfa-6341	148	23	above	above	ADP
ajfa-6341	148	24	60	60	NUM
ajfa-6341	148	25	%	%	NOUN
ajfa-6341	148	26	,	,	PUNCT
ajfa-6341	148	27	thus	thus	ADV
ajfa-6341	148	28	all	all	DET
ajfa-6341	148	29	the	the	DET
ajfa-6341	148	30	questions	question	NOUN
ajfa-6341	148	31	are	be	AUX
ajfa-6341	148	32	proven	prove	VERB
ajfa-6341	148	33	reliable	reliable	ADJ
ajfa-6341	148	34	.	.	PUNCT
ajfa-6341	149	1	4.3	4.3	NUM
ajfa-6341	149	2	.	.	PUNCT
ajfa-6341	149	3	goodness	goodness	NOUN
ajfa-6341	149	4	of	of	ADP
ajfa-6341	149	5	fit	fit	ADJ
ajfa-6341	149	6	model	model	NOUN
ajfa-6341	149	7	test	test	NOUN
ajfa-6341	149	8	the	the	DET
ajfa-6341	149	9	indicators	indicator	NOUN
ajfa-6341	149	10	of	of	ADP
ajfa-6341	149	11	the	the	DET
ajfa-6341	149	12	model	model	NOUN
ajfa-6341	149	13	fit	fit	NOUN
ajfa-6341	149	14	are	be	AUX
ajfa-6341	149	15	based	base	VERB
ajfa-6341	149	16	on	on	ADP
ajfa-6341	149	17	three	three	NUM
ajfa-6341	149	18	indicators	indicator	NOUN
ajfa-6341	149	19	;	;	PUNCT
ajfa-6341	149	20	the	the	DET
ajfa-6341	149	21	average	average	ADJ
ajfa-6341	149	22	path	path	NOUN
ajfa-6341	149	23	coefficient	coefficient	NOUN
ajfa-6341	149	24	(	(	PUNCT
ajfa-6341	149	25	apc	apc	PROPN
ajfa-6341	149	26	)	)	PUNCT
ajfa-6341	149	27	,	,	PUNCT
ajfa-6341	149	28	the	the	DET
ajfa-6341	149	29	average	average	ADJ
ajfa-6341	149	30	r	r	NOUN
ajfa-6341	149	31	-	-	PUNCT
ajfa-6341	149	32	squared	square	VERB
ajfa-6341	149	33	(	(	PUNCT
ajfa-6341	149	34	ars	ar	NOUN
ajfa-6341	149	35	)	)	PUNCT
ajfa-6341	149	36	and	and	CCONJ
ajfa-6341	149	37	the	the	DET
ajfa-6341	149	38	average	average	ADJ
ajfa-6341	149	39	variance	variance	NOUN
ajfa-6341	149	40	inflation	inflation	NOUN
ajfa-6341	149	41	factor	factor	NOUN
ajfa-6341	149	42	(	(	PUNCT
ajfa-6341	149	43	avif	avif	PROPN
ajfa-6341	149	44	)	)	PUNCT
ajfa-6341	149	45	.	.	PUNCT
ajfa-6341	150	1	the	the	DET
ajfa-6341	150	2	p	p	PROPN
ajfa-6341	150	3	value	value	NOUN
ajfa-6341	150	4	is	be	AUX
ajfa-6341	150	5	given	give	VERB
ajfa-6341	150	6	to	to	ADP
ajfa-6341	150	7	both	both	DET
ajfa-6341	150	8	indicators	indicator	NOUN
ajfa-6341	150	9	of	of	ADP
ajfa-6341	150	10	apc	apc	PROPN
ajfa-6341	150	11	and	and	CCONJ
ajfa-6341	150	12	ars	ar	NOUN
ajfa-6341	150	13	that	that	PRON
ajfa-6341	150	14	is	be	AUX
ajfa-6341	150	15	computed	compute	VERB
ajfa-6341	150	16	by	by	ADP
ajfa-6341	150	17	the	the	DET
ajfa-6341	150	18	resampling	resample	VERB
ajfa-6341	150	19	estimation	estimation	NOUN
ajfa-6341	150	20	and	and	CCONJ
ajfa-6341	150	21	bonferroni	bonferroni	NOUN
ajfa-6341	150	22	-	-	PUNCT
ajfa-6341	150	23	like	like	ADJ
ajfa-6341	150	24	correction	correction	NOUN
ajfa-6341	150	25	(	(	PUNCT
ajfa-6341	150	26	sholihin	sholihin	PROPN
ajfa-6341	150	27	&	&	CCONJ
ajfa-6341	150	28	ratmono	ratmono	PROPN
ajfa-6341	150	29	,	,	PUNCT
ajfa-6341	150	30	2013	2013	NUM
ajfa-6341	150	31	)	)	PUNCT
ajfa-6341	150	32	.	.	PUNCT
ajfa-6341	151	1	the	the	DET
ajfa-6341	151	2	results	result	NOUN
ajfa-6341	151	3	show	show	VERB
ajfa-6341	151	4	:	:	PUNCT
ajfa-6341	151	5	model	model	NOUN
ajfa-6341	151	6	fit	fit	ADJ
ajfa-6341	151	7	indices	index	NOUN
ajfa-6341	151	8	and	and	CCONJ
ajfa-6341	151	9	p	p	NOUN
ajfa-6341	151	10	values	value	NOUN
ajfa-6341	151	11	-----------------------------	-----------------------------	PUNCT
ajfa-6341	152	1	apc=0.250	apc=0.250	PROPN
ajfa-6341	152	2	,	,	PUNCT
ajfa-6341	152	3	p<0.001	p<0.001	ADJ
ajfa-6341	152	4	ars=0.167	ars=0.167	PROPN
ajfa-6341	152	5	,	,	PUNCT
ajfa-6341	152	6	p=0.044	p=0.044	X
ajfa-6341	152	7	avif=1.059	avif=1.059	NUM
ajfa-6341	152	8	,	,	PUNCT
ajfa-6341	152	9	good	good	ADJ
ajfa-6341	152	10	if	if	SCONJ
ajfa-6341	152	11	<	<	X
ajfa-6341	152	12	5	5	NUM
ajfa-6341	152	13	source	source	NOUN
ajfa-6341	152	14	:	:	PUNCT
ajfa-6341	152	15	result	result	NOUN
ajfa-6341	152	16	test	test	NOUN
ajfa-6341	152	17	of	of	ADP
ajfa-6341	152	18	warppls	warppls	NOUN
ajfa-6341	152	19	,	,	PUNCT
ajfa-6341	152	20	2014	2014	NUM
ajfa-6341	152	21	.	.	PUNCT
ajfa-6341	153	1	thus	thus	ADV
ajfa-6341	153	2	,	,	PUNCT
ajfa-6341	153	3	both	both	CCONJ
ajfa-6341	153	4	the	the	DET
ajfa-6341	153	5	apc	apc	PROPN
ajfa-6341	153	6	and	and	CCONJ
ajfa-6341	153	7	the	the	DET
ajfa-6341	153	8	ars	ar	NOUN
ajfa-6341	153	9	values	value	NOUN
ajfa-6341	153	10	are	be	AUX
ajfa-6341	153	11	significant	significant	ADJ
ajfa-6341	153	12	at	at	ADP
ajfa-6341	153	13	the	the	DET
ajfa-6341	153	14	alpha	alpha	ADJ
ajfa-6341	153	15	level	level	NOUN
ajfa-6341	153	16	of	of	ADP
ajfa-6341	153	17	below	below	ADP
ajfa-6341	153	18	5	5	NUM
ajfa-6341	153	19	%	%	NOUN
ajfa-6341	153	20	and	and	CCONJ
ajfa-6341	153	21	the	the	DET
ajfa-6341	153	22	avif	avif	NOUN
ajfa-6341	153	23	value	value	NOUN
ajfa-6341	153	24	is	be	AUX
ajfa-6341	153	25	below	below	ADP
ajfa-6341	153	26	the	the	DET
ajfa-6341	153	27	value	value	NOUN
ajfa-6341	153	28	of	of	ADP
ajfa-6341	153	29	5	5	NUM
ajfa-6341	153	30	,	,	PUNCT
ajfa-6341	153	31	indicating	indicate	VERB
ajfa-6341	153	32	that	that	SCONJ
ajfa-6341	153	33	the	the	DET
ajfa-6341	153	34	model	model	NOUN
ajfa-6341	153	35	is	be	AUX
ajfa-6341	153	36	fit	fit	ADJ
ajfa-6341	153	37	.	.	PUNCT
ajfa-6341	154	1	4.4	4.4	NUM
ajfa-6341	154	2	.	.	PUNCT
ajfa-6341	155	1	classical	classical	ADJ
ajfa-6341	155	2	assumption	assumption	NOUN
ajfa-6341	155	3	test	test	NOUN
ajfa-6341	155	4	testing	test	VERB
ajfa-6341	155	5	the	the	DET
ajfa-6341	155	6	classical	classical	ADJ
ajfa-6341	155	7	assumptions	assumption	NOUN
ajfa-6341	155	8	are	be	AUX
ajfa-6341	155	9	done	do	VERB
ajfa-6341	155	10	to	to	PART
ajfa-6341	155	11	determine	determine	VERB
ajfa-6341	155	12	that	that	SCONJ
ajfa-6341	155	13	the	the	DET
ajfa-6341	155	14	regression	regression	NOUN
ajfa-6341	155	15	models	model	NOUN
ajfa-6341	155	16	are	be	AUX
ajfa-6341	155	17	acceptable	acceptable	ADJ
ajfa-6341	155	18	econometrically	econometrically	ADV
ajfa-6341	155	19	.	.	PUNCT
ajfa-6341	156	1	they	they	PRON
ajfa-6341	156	2	are	be	AUX
ajfa-6341	156	3	the	the	DET
ajfa-6341	156	4	normality	normality	NOUN
ajfa-6341	156	5	,	,	PUNCT
ajfa-6341	156	6	multicollinearity	multicollinearity	NOUN
ajfa-6341	156	7	and	and	CCONJ
ajfa-6341	156	8	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6341	156	9	tests	test	NOUN
ajfa-6341	156	10	.	.	PUNCT
ajfa-6341	157	1	4.4.1	4.4.1	X
ajfa-6341	157	2	.	.	PUNCT
ajfa-6341	157	3	normality	normality	NOUN
ajfa-6341	157	4	test	test	NOUN
ajfa-6341	157	5	based	base	VERB
ajfa-6341	157	6	on	on	ADP
ajfa-6341	157	7	the	the	DET
ajfa-6341	157	8	test	test	NOUN
ajfa-6341	157	9	results	result	NOUN
ajfa-6341	157	10	for	for	ADP
ajfa-6341	157	11	normality	normality	NOUN
ajfa-6341	157	12	using	use	VERB
ajfa-6341	157	13	the	the	DET
ajfa-6341	157	14	kolmogorov	kolmogorov	ADJ
ajfa-6341	157	15	smirnov	smirnov	PROPN
ajfa-6341	157	16	test	test	NOUN
ajfa-6341	157	17	and	and	CCONJ
ajfa-6341	157	18	by	by	ADP
ajfa-6341	157	19	looking	look	VERB
ajfa-6341	157	20	at	at	ADP
ajfa-6341	157	21	the	the	DET
ajfa-6341	157	22	graph	graph	NOUN
ajfa-6341	157	23	,	,	PUNCT
ajfa-6341	157	24	it	it	PRON
ajfa-6341	157	25	is	be	AUX
ajfa-6341	157	26	concluded	conclude	VERB
ajfa-6341	157	27	that	that	SCONJ
ajfa-6341	157	28	the	the	DET
ajfa-6341	157	29	residuals	residual	NOUN
ajfa-6341	157	30	are	be	AUX
ajfa-6341	157	31	normally	normally	ADV
ajfa-6341	157	32	distributed	distribute	VERB
ajfa-6341	157	33	.	.	PUNCT
ajfa-6341	158	1	if	if	SCONJ
ajfa-6341	158	2	the	the	DET
ajfa-6341	158	3	probability	probability	NOUN
ajfa-6341	158	4	value	value	NOUN
ajfa-6341	158	5	asymp	asymp	NOUN
ajfa-6341	158	6	.	.	PUNCT
ajfa-6341	159	1	sig	sig	NOUN
ajfa-6341	159	2	(	(	PUNCT
ajfa-6341	159	3	2	2	NUM
ajfa-6341	159	4	-	-	PUNCT
ajfa-6341	159	5	tailed	tail	VERB
ajfa-6341	159	6	)	)	PUNCT
ajfa-6341	159	7	on	on	ADP
ajfa-6341	159	8	the	the	DET
ajfa-6341	159	9	kolmogorov	kolmogorov	ADJ
ajfa-6341	159	10	smirnov	smirnov	PROPN
ajfa-6341	159	11	test	test	NOUN
ajfa-6341	159	12	is	be	AUX
ajfa-6341	159	13	greater	great	ADJ
ajfa-6341	159	14	than	than	ADP
ajfa-6341	159	15	0.05	0.05	NUM
ajfa-6341	159	16	,	,	PUNCT
ajfa-6341	159	17	it	it	PRON
ajfa-6341	159	18	can	can	AUX
ajfa-6341	159	19	be	be	AUX
ajfa-6341	159	20	stated	state	VERB
ajfa-6341	159	21	that	that	SCONJ
ajfa-6341	159	22	the	the	DET
ajfa-6341	159	23	data	datum	NOUN
ajfa-6341	159	24	are	be	AUX
ajfa-6341	159	25	normally	normally	ADV
ajfa-6341	159	26	distributed	distribute	VERB
ajfa-6341	159	27	,	,	PUNCT
ajfa-6341	159	28	otherwise	otherwise	ADV
ajfa-6341	159	29	if	if	SCONJ
ajfa-6341	159	30	the	the	DET
ajfa-6341	159	31	probability	probability	NOUN
ajfa-6341	159	32	asymp	asymp	NOUN
ajfa-6341	159	33	.	.	PUNCT
ajfa-6341	160	1	sig	sig	NOUN
ajfa-6341	160	2	(	(	PUNCT
ajfa-6341	160	3	2	2	NUM
ajfa-6341	160	4	-	-	PUNCT
ajfa-6341	160	5	tailed	tail	VERB
ajfa-6341	160	6	)	)	PUNCT
ajfa-6341	160	7	is	be	AUX
ajfa-6341	160	8	less	less	ADJ
ajfa-6341	160	9	than	than	ADP
ajfa-6341	160	10	0.05	0.05	NUM
ajfa-6341	160	11	,	,	PUNCT
ajfa-6341	160	12	thus	thus	ADV
ajfa-6341	160	13	the	the	DET
ajfa-6341	160	14	data	datum	NOUN
ajfa-6341	160	15	are	be	AUX
ajfa-6341	160	16	not	not	PART
ajfa-6341	160	17	normally	normally	ADV
ajfa-6341	160	18	distributed	distribute	VERB
ajfa-6341	160	19	(	(	PUNCT
ajfa-6341	160	20	ghozali	ghozali	ADJ
ajfa-6341	160	21	,	,	PUNCT
ajfa-6341	160	22	2009	2009	NUM
ajfa-6341	160	23	)	)	PUNCT
ajfa-6341	160	24	.	.	PUNCT
ajfa-6341	161	1	asian	asian	ADJ
ajfa-6341	161	2	journal	journal	PROPN
ajfa-6341	161	3	of	of	ADP
ajfa-6341	161	4	finance	finance	PROPN
ajfa-6341	161	5	&	&	CCONJ
ajfa-6341	161	6	accounting	accounting	PROPN
ajfa-6341	161	7	issn	issn	PROPN
ajfa-6341	161	8	1946	1946	NUM
ajfa-6341	161	9	-	-	PUNCT
ajfa-6341	161	10	052x	052x	PROPN
ajfa-6341	161	11	2014	2014	NUM
ajfa-6341	161	12	,	,	PUNCT
ajfa-6341	161	13	vol	vol	NOUN
ajfa-6341	161	14	.	.	PROPN
ajfa-6341	161	15	6	6	NUM
ajfa-6341	161	16	,	,	PUNCT
ajfa-6341	161	17	no	no	INTJ
ajfa-6341	161	18	.	.	NOUN
ajfa-6341	161	19	2	2	NUM
ajfa-6341	161	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	161	21	313	313	NUM
ajfa-6341	161	22	figure	figure	NOUN
ajfa-6341	161	23	2	2	NUM
ajfa-6341	161	24	.	.	NOUN
ajfa-6341	161	25	normal	normal	ADJ
ajfa-6341	161	26	p	p	NOUN
ajfa-6341	161	27	-	-	PUNCT
ajfa-6341	161	28	plot	plot	NOUN
ajfa-6341	161	29	of	of	ADP
ajfa-6341	161	30	regression	regression	NOUN
ajfa-6341	161	31	standardized	standardize	VERB
ajfa-6341	161	32	residual	residual	ADJ
ajfa-6341	161	33	source	source	NOUN
ajfa-6341	161	34	:	:	PUNCT
ajfa-6341	161	35	data	datum	NOUN
ajfa-6341	161	36	output	output	NOUN
ajfa-6341	161	37	spss	spss	PROPN
ajfa-6341	161	38	figure	figure	NOUN
ajfa-6341	161	39	3	3	NUM
ajfa-6341	161	40	.	.	NOUN
ajfa-6341	161	41	histogram	histogram	NOUN
ajfa-6341	161	42	by	by	ADP
ajfa-6341	161	43	looking	look	VERB
ajfa-6341	161	44	at	at	ADP
ajfa-6341	161	45	the	the	DET
ajfa-6341	161	46	graphs	graph	NOUN
ajfa-6341	161	47	displayed	display	VERB
ajfa-6341	161	48	in	in	ADP
ajfa-6341	161	49	figure	figure	NOUN
ajfa-6341	161	50	2	2	NUM
ajfa-6341	161	51	,	,	PUNCT
ajfa-6341	161	52	it	it	PRON
ajfa-6341	161	53	can	can	AUX
ajfa-6341	161	54	be	be	AUX
ajfa-6341	161	55	concluded	conclude	VERB
ajfa-6341	161	56	that	that	SCONJ
ajfa-6341	161	57	the	the	DET
ajfa-6341	161	58	data	datum	NOUN
ajfa-6341	161	59	spread	spread	VERB
ajfa-6341	161	60	around	around	ADP
ajfa-6341	161	61	the	the	DET
ajfa-6341	161	62	diagonal	diagonal	ADJ
ajfa-6341	161	63	line	line	NOUN
ajfa-6341	161	64	,	,	PUNCT
ajfa-6341	161	65	and	and	CCONJ
ajfa-6341	161	66	follow	follow	VERB
ajfa-6341	161	67	the	the	DET
ajfa-6341	161	68	direction	direction	NOUN
ajfa-6341	161	69	of	of	ADP
ajfa-6341	161	70	its	its	PRON
ajfa-6341	161	71	diagonal	diagonal	ADJ
ajfa-6341	161	72	line	line	NOUN
ajfa-6341	161	73	.	.	PUNCT
ajfa-6341	162	1	this	this	PRON
ajfa-6341	162	2	shows	show	VERB
ajfa-6341	162	3	that	that	SCONJ
ajfa-6341	162	4	the	the	DET
ajfa-6341	162	5	data	data	NOUN
ajfa-6341	162	6	residuals	residual	NOUN
ajfa-6341	162	7	are	be	AUX
ajfa-6341	162	8	normally	normally	ADV
ajfa-6341	162	9	distributed	distribute	VERB
ajfa-6341	162	10	.	.	PUNCT
ajfa-6341	163	1	similarly	similarly	ADV
ajfa-6341	163	2	,	,	PUNCT
ajfa-6341	163	3	with	with	ADP
ajfa-6341	163	4	the	the	DET
ajfa-6341	163	5	results	result	NOUN
ajfa-6341	163	6	of	of	ADP
ajfa-6341	163	7	the	the	DET
ajfa-6341	163	8	histogram	histogram	NOUN
ajfa-6341	163	9	graph	graph	NOUN
ajfa-6341	163	10	in	in	ADP
ajfa-6341	163	11	figure	figure	NOUN
ajfa-6341	163	12	3	3	NUM
ajfa-6341	163	13	,	,	PUNCT
ajfa-6341	163	14	it	it	PRON
ajfa-6341	163	15	shows	show	VERB
ajfa-6341	163	16	that	that	SCONJ
ajfa-6341	163	17	the	the	DET
ajfa-6341	163	18	data	data	NOUN
ajfa-6341	163	19	residuals	residual	NOUN
ajfa-6341	163	20	are	be	AUX
ajfa-6341	163	21	normally	normally	ADV
ajfa-6341	163	22	distributed	distribute	VERB
ajfa-6341	163	23	which	which	PRON
ajfa-6341	163	24	can	can	AUX
ajfa-6341	163	25	be	be	AUX
ajfa-6341	163	26	seen	see	VERB
ajfa-6341	163	27	from	from	ADP
ajfa-6341	163	28	the	the	DET
ajfa-6341	163	29	picture	picture	NOUN
ajfa-6341	163	30	in	in	ADP
ajfa-6341	163	31	a	a	DET
ajfa-6341	163	32	bell	bell	NOUN
ajfa-6341	163	33	form	form	NOUN
ajfa-6341	163	34	that	that	PRON
ajfa-6341	163	35	is	be	AUX
ajfa-6341	163	36	almost	almost	ADV
ajfa-6341	163	37	perfect	perfect	ADJ
ajfa-6341	163	38	(	(	PUNCT
ajfa-6341	163	39	symmetrical	symmetrical	ADJ
ajfa-6341	163	40	)	)	PUNCT
ajfa-6341	163	41	.	.	PUNCT
ajfa-6341	164	1	4.4.2	4.4.2	X
ajfa-6341	164	2	.	.	PUNCT
ajfa-6341	164	3	multicollinearity	multicollinearity	NOUN
ajfa-6341	164	4	test	test	NOUN
ajfa-6341	164	5	based	base	VERB
ajfa-6341	164	6	on	on	ADP
ajfa-6341	164	7	the	the	DET
ajfa-6341	164	8	results	result	NOUN
ajfa-6341	164	9	of	of	ADP
ajfa-6341	164	10	the	the	DET
ajfa-6341	164	11	correlation	correlation	NOUN
ajfa-6341	164	12	test	test	NOUN
ajfa-6341	164	13	between	between	ADP
ajfa-6341	164	14	the	the	DET
ajfa-6341	164	15	independent	independent	ADJ
ajfa-6341	164	16	variables	variable	NOUN
ajfa-6341	164	17	by	by	ADP
ajfa-6341	164	18	looking	look	VERB
ajfa-6341	164	19	at	at	ADP
ajfa-6341	164	20	the	the	DET
ajfa-6341	164	21	value	value	NOUN
ajfa-6341	164	22	of	of	ADP
ajfa-6341	164	23	the	the	DET
ajfa-6341	164	24	vif	vif	NOUN
ajfa-6341	164	25	,	,	PUNCT
ajfa-6341	164	26	it	it	PRON
ajfa-6341	164	27	is	be	AUX
ajfa-6341	164	28	concluded	conclude	VERB
ajfa-6341	164	29	that	that	SCONJ
ajfa-6341	164	30	the	the	DET
ajfa-6341	164	31	multicollinearity	multicollinearity	NOUN
ajfa-6341	164	32	problem	problem	NOUN
ajfa-6341	164	33	does	do	AUX
ajfa-6341	164	34	not	not	PART
ajfa-6341	164	35	occur	occur	VERB
ajfa-6341	164	36	.	.	PUNCT
ajfa-6341	165	1	this	this	PRON
ajfa-6341	165	2	is	be	AUX
ajfa-6341	165	3	supported	support	VERB
ajfa-6341	165	4	by	by	ADP
ajfa-6341	165	5	the	the	DET
ajfa-6341	165	6	full	full	ADJ
ajfa-6341	165	7	collon	collon	NOUN
ajfa-6341	165	8	value	value	NOUN
ajfa-6341	165	9	.	.	PUNCT
ajfa-6341	166	1	the	the	DET
ajfa-6341	166	2	vif	vif	NOUN
ajfa-6341	166	3	is	be	AUX
ajfa-6341	166	4	relatively	relatively	ADV
ajfa-6341	166	5	small	small	ADJ
ajfa-6341	166	6	;	;	PUNCT
ajfa-6341	166	7	not	not	PART
ajfa-6341	166	8	greater	great	ADJ
ajfa-6341	166	9	than	than	ADP
ajfa-6341	166	10	3.3	3.3	NUM
ajfa-6341	166	11	(	(	PUNCT
ajfa-6341	166	12	kock	kock	NOUN
ajfa-6341	166	13	,	,	PUNCT
ajfa-6341	166	14	2013	2013	NUM
ajfa-6341	166	15	)	)	PUNCT
ajfa-6341	166	16	.	.	PUNCT
ajfa-6341	167	1	the	the	DET
ajfa-6341	167	2	results	result	NOUN
ajfa-6341	167	3	indicate	indicate	VERB
ajfa-6341	167	4	that	that	SCONJ
ajfa-6341	167	5	the	the	DET
ajfa-6341	167	6	independent	independent	ADJ
ajfa-6341	167	7	variables	variable	NOUN
ajfa-6341	167	8	do	do	AUX
ajfa-6341	167	9	not	not	PART
ajfa-6341	167	10	occur	occur	VERB
ajfa-6341	167	11	in	in	ADP
ajfa-6341	167	12	multicollinearity	multicollinearity	NOUN
ajfa-6341	167	13	,	,	PUNCT
ajfa-6341	167	14	asian	asian	ADJ
ajfa-6341	167	15	journal	journal	NOUN
ajfa-6341	167	16	of	of	ADP
ajfa-6341	167	17	finance	finance	PROPN
ajfa-6341	167	18	&	&	CCONJ
ajfa-6341	167	19	accounting	accounting	PROPN
ajfa-6341	167	20	issn	issn	PROPN
ajfa-6341	167	21	1946	1946	NUM
ajfa-6341	167	22	-	-	PUNCT
ajfa-6341	167	23	052x	052x	PROPN
ajfa-6341	167	24	2014	2014	NUM
ajfa-6341	167	25	,	,	PUNCT
ajfa-6341	167	26	vol	vol	NOUN
ajfa-6341	167	27	.	.	PROPN
ajfa-6341	167	28	6	6	NUM
ajfa-6341	167	29	,	,	PUNCT
ajfa-6341	167	30	no	no	INTJ
ajfa-6341	167	31	.	.	NOUN
ajfa-6341	167	32	2	2	NUM
ajfa-6341	167	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	167	34	314	314	NUM
ajfa-6341	167	35	whereby	whereby	SCONJ
ajfa-6341	167	36	the	the	DET
ajfa-6341	167	37	avif	avif	NOUN
ajfa-6341	167	38	results	result	NOUN
ajfa-6341	167	39	are	be	AUX
ajfa-6341	167	40	all	all	ADV
ajfa-6341	167	41	smaller	small	ADJ
ajfa-6341	167	42	than	than	ADP
ajfa-6341	167	43	5	5	NUM
ajfa-6341	167	44	,	,	PUNCT
ajfa-6341	167	45	justifying	justify	VERB
ajfa-6341	167	46	that	that	SCONJ
ajfa-6341	167	47	the	the	DET
ajfa-6341	167	48	model	model	NOUN
ajfa-6341	167	49	is	be	AUX
ajfa-6341	167	50	qualified	qualified	ADJ
ajfa-6341	167	51	for	for	ADP
ajfa-6341	167	52	the	the	DET
ajfa-6341	167	53	classical	classical	ADJ
ajfa-6341	167	54	assumption	assumption	NOUN
ajfa-6341	167	55	in	in	ADP
ajfa-6341	167	56	the	the	DET
ajfa-6341	167	57	regression	regression	NOUN
ajfa-6341	167	58	analysis	analysis	NOUN
ajfa-6341	167	59	.	.	PUNCT
ajfa-6341	168	1	table	table	NOUN
ajfa-6341	168	2	5	5	NUM
ajfa-6341	168	3	.	.	PUNCT
ajfa-6341	169	1	multicollinearity	multicollinearity	NOUN
ajfa-6341	169	2	test	test	NOUN
ajfa-6341	169	3	result	result	VERB
ajfa-6341	169	4	full	full	ADJ
ajfa-6341	169	5	collinearity	collinearity	NOUN
ajfa-6341	169	6	vifs	vif	NOUN
ajfa-6341	169	7	---------------------	---------------------	PUNCT
ajfa-6341	170	1	pb_x1	pb_x1	PRON
ajfa-6341	170	2	peng_b	peng_b	NOUN
ajfa-6341	170	3	_	_	PUNCT
ajfa-6341	170	4	esppl_y	esppl_y	NOUN
ajfa-6341	170	5	1.080	1.080	NUM
ajfa-6341	170	6	1.164	1.164	NUM
ajfa-6341	170	7	1.188	1.188	NUM
ajfa-6341	170	8	source	source	NOUN
ajfa-6341	170	9	:	:	PUNCT
ajfa-6341	170	10	result	result	VERB
ajfa-6341	170	11	output	output	NOUN
ajfa-6341	170	12	of	of	ADP
ajfa-6341	170	13	warppls	warppls	NOUN
ajfa-6341	170	14	3.0	3.0	NUM
ajfa-6341	170	15	.	.	PUNCT
ajfa-6341	171	1	(	(	PUNCT
ajfa-6341	171	2	2014	2014	NUM
ajfa-6341	171	3	)	)	PUNCT
ajfa-6341	171	4	4.4.3	4.4.3	NUM
ajfa-6341	171	5	.	.	PUNCT
ajfa-6341	171	6	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6341	171	7	test	test	VERB
ajfa-6341	171	8	the	the	DET
ajfa-6341	171	9	test	test	NOUN
ajfa-6341	171	10	result	result	NOUN
ajfa-6341	171	11	has	have	AUX
ajfa-6341	171	12	concluded	conclude	VERB
ajfa-6341	171	13	that	that	SCONJ
ajfa-6341	171	14	the	the	DET
ajfa-6341	171	15	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6341	171	16	did	do	AUX
ajfa-6341	171	17	not	not	PART
ajfa-6341	171	18	occur	occur	VERB
ajfa-6341	171	19	in	in	ADP
ajfa-6341	171	20	the	the	DET
ajfa-6341	171	21	regression	regression	NOUN
ajfa-6341	171	22	model	model	NOUN
ajfa-6341	171	23	.	.	PUNCT
ajfa-6341	172	1	it	it	PRON
ajfa-6341	172	2	can	can	AUX
ajfa-6341	172	3	be	be	AUX
ajfa-6341	172	4	seen	see	VERB
ajfa-6341	172	5	from	from	ADP
ajfa-6341	172	6	the	the	DET
ajfa-6341	172	7	scatterplot	scatterplot	NOUN
ajfa-6341	172	8	in	in	ADP
ajfa-6341	172	9	which	which	PRON
ajfa-6341	172	10	the	the	DET
ajfa-6341	172	11	points	point	NOUN
ajfa-6341	172	12	are	be	AUX
ajfa-6341	172	13	spread	spread	VERB
ajfa-6341	172	14	randomly	randomly	ADV
ajfa-6341	172	15	or	or	CCONJ
ajfa-6341	172	16	that	that	SCONJ
ajfa-6341	172	17	they	they	PRON
ajfa-6341	172	18	do	do	AUX
ajfa-6341	172	19	not	not	PART
ajfa-6341	172	20	form	form	VERB
ajfa-6341	172	21	a	a	DET
ajfa-6341	172	22	specific	specific	ADJ
ajfa-6341	172	23	pattern	pattern	NOUN
ajfa-6341	172	24	clearly	clearly	ADV
ajfa-6341	172	25	,	,	PUNCT
ajfa-6341	172	26	and	and	CCONJ
ajfa-6341	172	27	scattered	scatter	VERB
ajfa-6341	172	28	both	both	CCONJ
ajfa-6341	172	29	above	above	ADP
ajfa-6341	172	30	and	and	CCONJ
ajfa-6341	172	31	below	below	ADP
ajfa-6341	172	32	0	0	NUM
ajfa-6341	172	33	on	on	ADP
ajfa-6341	172	34	the	the	DET
ajfa-6341	172	35	y	y	PROPN
ajfa-6341	172	36	axis	axis	NOUN
ajfa-6341	172	37	(	(	PUNCT
ajfa-6341	172	38	ghozali	ghozali	PROPN
ajfa-6341	172	39	,	,	PUNCT
ajfa-6341	172	40	2009	2009	NUM
ajfa-6341	172	41	)	)	PUNCT
ajfa-6341	172	42	.	.	PUNCT
ajfa-6341	173	1	figure	figure	VERB
ajfa-6341	173	2	4	4	NUM
ajfa-6341	173	3	.	.	PUNCT
ajfa-6341	174	1	scatterplots	scatterplot	NOUN
ajfa-6341	174	2	graph	graph	VERB
ajfa-6341	174	3	4.5	4.5	NUM
ajfa-6341	174	4	hypothesis	hypothesis	NOUN
ajfa-6341	174	5	test	test	NOUN
ajfa-6341	174	6	several	several	ADJ
ajfa-6341	174	7	hypotheses	hypothesis	NOUN
ajfa-6341	174	8	proposed	propose	VERB
ajfa-6341	174	9	in	in	ADP
ajfa-6341	174	10	this	this	DET
ajfa-6341	174	11	study	study	NOUN
ajfa-6341	174	12	are	be	AUX
ajfa-6341	174	13	as	as	SCONJ
ajfa-6341	174	14	follows	follow	VERB
ajfa-6341	174	15	:	:	PUNCT
ajfa-6341	175	1	1	1	X
ajfa-6341	175	2	.	.	PUNCT
ajfa-6341	175	3	the	the	DET
ajfa-6341	175	4	experience	experience	NOUN
ajfa-6341	175	5	and	and	CCONJ
ajfa-6341	175	6	knowledge	knowledge	NOUN
ajfa-6341	175	7	of	of	ADP
ajfa-6341	175	8	treasurers	treasurer	NOUN
ajfa-6341	175	9	’	'	PUNCT
ajfa-6341	175	10	task	task	PROPN
ajfa-6341	175	11	force	force	NOUN
ajfa-6341	175	12	units	unit	NOUN
ajfa-6341	175	13	on	on	ADP
ajfa-6341	175	14	permendagri	permendagri	NOUN
ajfa-6341	175	15	no.55/2008	no.55/2008	NOUN
ajfa-6341	175	16	affect	affect	VERB
ajfa-6341	175	17	the	the	DET
ajfa-6341	175	18	effectiveness	effectiveness	NOUN
ajfa-6341	175	19	of	of	ADP
ajfa-6341	175	20	the	the	DET
ajfa-6341	175	21	administration	administration	NOUN
ajfa-6341	175	22	and	and	CCONJ
ajfa-6341	175	23	preparation	preparation	NOUN
ajfa-6341	175	24	of	of	ADP
ajfa-6341	175	25	the	the	DET
ajfa-6341	175	26	accountability	accountability	NOUN
ajfa-6341	175	27	reporting	reporting	NOUN
ajfa-6341	175	28	system	system	NOUN
ajfa-6341	175	29	.	.	PUNCT
ajfa-6341	176	1	2	2	X
ajfa-6341	176	2	.	.	X
ajfa-6341	176	3	the	the	DET
ajfa-6341	176	4	effectiveness	effectiveness	NOUN
ajfa-6341	176	5	of	of	ADP
ajfa-6341	176	6	the	the	DET
ajfa-6341	176	7	administration	administration	NOUN
ajfa-6341	176	8	and	and	CCONJ
ajfa-6341	176	9	preparation	preparation	NOUN
ajfa-6341	176	10	of	of	ADP
ajfa-6341	176	11	the	the	DET
ajfa-6341	176	12	accountability	accountability	NOUN
ajfa-6341	176	13	reporting	reporting	NOUN
ajfa-6341	176	14	system	system	NOUN
ajfa-6341	176	15	in	in	ADP
ajfa-6341	176	16	accordance	accordance	NOUN
ajfa-6341	176	17	with	with	ADP
ajfa-6341	176	18	permendagri	permendagri	NOUN
ajfa-6341	176	19	no.55/2008	no.55/2008	NOUN
ajfa-6341	176	20	has	have	AUX
ajfa-6341	176	21	been	be	AUX
ajfa-6341	176	22	running	run	VERB
ajfa-6341	176	23	effectively	effectively	ADV
ajfa-6341	176	24	.	.	PUNCT
ajfa-6341	177	1	the	the	DET
ajfa-6341	177	2	results	result	NOUN
ajfa-6341	177	3	of	of	ADP
ajfa-6341	177	4	testing	test	VERB
ajfa-6341	177	5	on	on	ADP
ajfa-6341	177	6	the	the	DET
ajfa-6341	177	7	first	first	ADJ
ajfa-6341	177	8	hypothesis	hypothesis	NOUN
ajfa-6341	177	9	are	be	AUX
ajfa-6341	177	10	unacceptable	unacceptable	ADJ
ajfa-6341	177	11	.	.	PUNCT
ajfa-6341	178	1	to	to	PART
ajfa-6341	178	2	test	test	VERB
ajfa-6341	178	3	the	the	DET
ajfa-6341	178	4	coefficient	coefficient	NOUN
ajfa-6341	178	5	on	on	ADP
ajfa-6341	178	6	individual	individual	ADJ
ajfa-6341	178	7	partial	partial	ADJ
ajfa-6341	178	8	regression	regression	NOUN
ajfa-6341	178	9	of	of	ADP
ajfa-6341	178	10	each	each	DET
ajfa-6341	178	11	independent	independent	ADJ
ajfa-6341	178	12	variables	variable	NOUN
ajfa-6341	178	13	can	can	AUX
ajfa-6341	178	14	be	be	AUX
ajfa-6341	178	15	seen	see	VERB
ajfa-6341	178	16	in	in	ADP
ajfa-6341	178	17	the	the	DET
ajfa-6341	178	18	following	follow	VERB
ajfa-6341	178	19	figure	figure	NOUN
ajfa-6341	178	20	:	:	PUNCT
ajfa-6341	178	21	asian	asian	ADJ
ajfa-6341	178	22	journal	journal	NOUN
ajfa-6341	178	23	of	of	ADP
ajfa-6341	178	24	finance	finance	PROPN
ajfa-6341	178	25	&	&	CCONJ
ajfa-6341	178	26	accounting	accounting	PROPN
ajfa-6341	178	27	issn	issn	PROPN
ajfa-6341	178	28	1946	1946	NUM
ajfa-6341	178	29	-	-	PUNCT
ajfa-6341	178	30	052x	052x	PROPN
ajfa-6341	178	31	2014	2014	NUM
ajfa-6341	178	32	,	,	PUNCT
ajfa-6341	178	33	vol	vol	NOUN
ajfa-6341	178	34	.	.	PROPN
ajfa-6341	179	1	6	6	NUM
ajfa-6341	179	2	,	,	PUNCT
ajfa-6341	179	3	no	no	INTJ
ajfa-6341	179	4	.	.	NOUN
ajfa-6341	179	5	2	2	NUM
ajfa-6341	179	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	179	7	315	315	NUM
ajfa-6341	179	8	figure	figure	NOUN
ajfa-6341	179	9	5	5	NUM
ajfa-6341	179	10	.	.	PUNCT
ajfa-6341	179	11	result	result	VERB
ajfa-6341	179	12	output	output	NOUN
ajfa-6341	179	13	of	of	ADP
ajfa-6341	179	14	warppls	warppls	NOUN
ajfa-6341	179	15	3.0	3.0	NUM
ajfa-6341	179	16	.	.	PUNCT
ajfa-6341	180	1	from	from	ADP
ajfa-6341	180	2	the	the	DET
ajfa-6341	180	3	structural	structural	ADJ
ajfa-6341	180	4	equation	equation	NOUN
ajfa-6341	180	5	modeling	modeling	NOUN
ajfa-6341	180	6	of	of	ADP
ajfa-6341	180	7	the	the	DET
ajfa-6341	180	8	figure	figure	NOUN
ajfa-6341	180	9	5	5	NUM
ajfa-6341	180	10	,	,	PUNCT
ajfa-6341	180	11	the	the	DET
ajfa-6341	180	12	t	t	NOUN
ajfa-6341	180	13	-	-	PUNCT
ajfa-6341	180	14	test	test	NOUN
ajfa-6341	180	15	statistic	statistic	NOUN
ajfa-6341	180	16	is	be	AUX
ajfa-6341	180	17	obtained	obtain	VERB
ajfa-6341	180	18	as	as	ADP
ajfa-6341	180	19	follows	follow	VERB
ajfa-6341	180	20	:	:	PUNCT
ajfa-6341	181	1	1	1	X
ajfa-6341	181	2	.	.	PUNCT
ajfa-6341	181	3	the	the	DET
ajfa-6341	181	4	experience	experience	NOUN
ajfa-6341	181	5	variable	variable	NOUN
ajfa-6341	181	6	(	(	PUNCT
ajfa-6341	181	7	x1	x1	PROPN
ajfa-6341	181	8	)	)	PUNCT
ajfa-6341	181	9	with	with	ADP
ajfa-6341	181	10	a	a	DET
ajfa-6341	181	11	beta	beta	ADJ
ajfa-6341	181	12	value	value	NOUN
ajfa-6341	181	13	of	of	ADP
ajfa-6341	181	14	0.16	0.16	NUM
ajfa-6341	181	15	and	and	CCONJ
ajfa-6341	181	16	the	the	DET
ajfa-6341	181	17	p	p	NOUN
ajfa-6341	181	18	-	-	PUNCT
ajfa-6341	181	19	value	value	NOUN
ajfa-6341	181	20	with	with	ADP
ajfa-6341	181	21	0.10	0.10	NUM
ajfa-6341	181	22	probability	probability	NOUN
ajfa-6341	181	23	level	level	NOUN
ajfa-6341	181	24	.	.	PUNCT
ajfa-6341	182	1	thus	thus	ADV
ajfa-6341	182	2	,	,	PUNCT
ajfa-6341	182	3	it	it	PRON
ajfa-6341	182	4	can	can	AUX
ajfa-6341	182	5	be	be	AUX
ajfa-6341	182	6	concluded	conclude	VERB
ajfa-6341	182	7	that	that	SCONJ
ajfa-6341	182	8	p	p	X
ajfa-6341	182	9	=	=	PUNCT
ajfa-6341	182	10	0.17	0.17	NUM
ajfa-6341	182	11	>	>	X
ajfa-6341	182	12	α	α	X
ajfa-6341	182	13	=	=	NOUN
ajfa-6341	182	14	0.05	0.05	NUM
ajfa-6341	182	15	,	,	PUNCT
ajfa-6341	182	16	and	and	CCONJ
ajfa-6341	182	17	we	we	PRON
ajfa-6341	182	18	accept	accept	VERB
ajfa-6341	182	19	h0	h0	NOUN
ajfa-6341	182	20	and	and	CCONJ
ajfa-6341	182	21	reject	reject	VERB
ajfa-6341	182	22	ha	ha	INTJ
ajfa-6341	182	23	,	,	PUNCT
ajfa-6341	182	24	whereby	whereby	SCONJ
ajfa-6341	182	25	experience	experience	NOUN
ajfa-6341	182	26	does	do	AUX
ajfa-6341	182	27	not	not	PART
ajfa-6341	182	28	affect	affect	VERB
ajfa-6341	182	29	the	the	DET
ajfa-6341	182	30	effectiveness	effectiveness	NOUN
ajfa-6341	182	31	of	of	ADP
ajfa-6341	182	32	the	the	DET
ajfa-6341	182	33	administration	administration	NOUN
ajfa-6341	182	34	and	and	CCONJ
ajfa-6341	182	35	preparation	preparation	NOUN
ajfa-6341	182	36	of	of	ADP
ajfa-6341	182	37	the	the	DET
ajfa-6341	182	38	accountability	accountability	NOUN
ajfa-6341	182	39	reporting	reporting	NOUN
ajfa-6341	182	40	system	system	NOUN
ajfa-6341	182	41	.	.	PUNCT
ajfa-6341	183	1	2	2	X
ajfa-6341	183	2	.	.	X
ajfa-6341	183	3	the	the	DET
ajfa-6341	183	4	treasurer	treasurer	NOUN
ajfa-6341	183	5	’s	’s	PART
ajfa-6341	183	6	knowledge	knowledge	NOUN
ajfa-6341	183	7	variable	variable	NOUN
ajfa-6341	183	8	of	of	ADP
ajfa-6341	183	9	task	task	PROPN
ajfa-6341	183	10	force	force	PROPN
ajfa-6341	183	11	units	unit	NOUN
ajfa-6341	183	12	on	on	ADP
ajfa-6341	183	13	permendagri	permendagri	NOUN
ajfa-6341	183	14	no.55/2008	no.55/2008	NOUN
ajfa-6341	183	15	(	(	PUNCT
ajfa-6341	183	16	x2	x2	PROPN
ajfa-6341	183	17	)	)	PUNCT
ajfa-6341	183	18	with	with	ADP
ajfa-6341	183	19	a	a	DET
ajfa-6341	183	20	beta	beta	ADJ
ajfa-6341	183	21	value	value	NOUN
ajfa-6341	183	22	of	of	ADP
ajfa-6341	183	23	0.34	0.34	NUM
ajfa-6341	183	24	and	and	CCONJ
ajfa-6341	183	25	the	the	DET
ajfa-6341	183	26	p	p	NOUN
ajfa-6341	183	27	-	-	PUNCT
ajfa-6341	183	28	value	value	NOUN
ajfa-6341	183	29	with	with	ADP
ajfa-6341	183	30	a	a	DET
ajfa-6341	183	31	probability	probability	NOUN
ajfa-6341	183	32	level	level	NOUN
ajfa-6341	183	33	of	of	ADP
ajfa-6341	183	34	<	<	NOUN
ajfa-6341	183	35	0.01	0.01	NUM
ajfa-6341	183	36	.	.	PUNCT
ajfa-6341	184	1	it	it	PRON
ajfa-6341	184	2	can	can	AUX
ajfa-6341	184	3	be	be	AUX
ajfa-6341	184	4	concluded	conclude	VERB
ajfa-6341	184	5	that	that	SCONJ
ajfa-6341	184	6	p	p	X
ajfa-6341	184	7	=	=	PUNCT
ajfa-6341	184	8	0.01	0.01	NUM
ajfa-6341	184	9	<	<	X
ajfa-6341	184	10	α	α	X
ajfa-6341	184	11	=	=	NOUN
ajfa-6341	184	12	0.05	0.05	NUM
ajfa-6341	184	13	,	,	PUNCT
ajfa-6341	184	14	and	and	CCONJ
ajfa-6341	184	15	h0	h0	NOUN
ajfa-6341	184	16	is	be	AUX
ajfa-6341	184	17	rejected	reject	VERB
ajfa-6341	184	18	and	and	CCONJ
ajfa-6341	184	19	ha	ha	AUX
ajfa-6341	184	20	accepted	accept	VERB
ajfa-6341	184	21	,	,	PUNCT
ajfa-6341	184	22	whereby	whereby	SCONJ
ajfa-6341	184	23	the	the	DET
ajfa-6341	184	24	knowledge	knowledge	NOUN
ajfa-6341	184	25	of	of	ADP
ajfa-6341	184	26	treasurers	treasurer	NOUN
ajfa-6341	184	27	’	'	PUNCT
ajfa-6341	184	28	task	task	PROPN
ajfa-6341	184	29	force	force	NOUN
ajfa-6341	184	30	units	unit	NOUN
ajfa-6341	184	31	on	on	ADP
ajfa-6341	184	32	permendagri	permendagri	NOUN
ajfa-6341	184	33	no.55/2008	no.55/2008	NOUN
ajfa-6341	184	34	affects	affect	VERB
ajfa-6341	184	35	the	the	DET
ajfa-6341	184	36	effectiveness	effectiveness	NOUN
ajfa-6341	184	37	of	of	ADP
ajfa-6341	184	38	the	the	DET
ajfa-6341	184	39	administration	administration	NOUN
ajfa-6341	184	40	and	and	CCONJ
ajfa-6341	184	41	preparation	preparation	NOUN
ajfa-6341	184	42	of	of	ADP
ajfa-6341	184	43	the	the	DET
ajfa-6341	184	44	accountability	accountability	NOUN
ajfa-6341	184	45	reporting	reporting	NOUN
ajfa-6341	184	46	system	system	NOUN
ajfa-6341	184	47	.	.	PUNCT
ajfa-6341	185	1	with	with	ADP
ajfa-6341	185	2	the	the	DET
ajfa-6341	185	3	above	above	ADJ
ajfa-6341	185	4	elaboration	elaboration	NOUN
ajfa-6341	185	5	,	,	PUNCT
ajfa-6341	185	6	the	the	DET
ajfa-6341	185	7	multiple	multiple	ADJ
ajfa-6341	185	8	regression	regression	NOUN
ajfa-6341	185	9	is	be	AUX
ajfa-6341	185	10	formulated	formulate	VERB
ajfa-6341	185	11	based	base	VERB
ajfa-6341	185	12	on	on	ADP
ajfa-6341	185	13	the	the	DET
ajfa-6341	185	14	path	path	NOUN
ajfa-6341	185	15	coefficient	coefficient	NOUN
ajfa-6341	185	16	as	as	SCONJ
ajfa-6341	185	17	follows	follow	VERB
ajfa-6341	185	18	:	:	PUNCT
ajfa-6341	186	1	y	y	NOUN
ajfa-6341	186	2	=	=	PUNCT
ajfa-6341	186	3	0,164	0,164	NUM
ajfa-6341	187	1	x1	x1	NOUN
ajfa-6341	188	1	+	+	CCONJ
ajfa-6341	188	2	0,337	0,337	NUM
ajfa-6341	188	3	x2	x2	NOUN
ajfa-6341	189	1	+	+	CCONJ
ajfa-6341	189	2	e	e	X
ajfa-6341	189	3	the	the	DET
ajfa-6341	189	4	multiple	multiple	ADJ
ajfa-6341	189	5	regression	regression	NOUN
ajfa-6341	189	6	model	model	NOUN
ajfa-6341	189	7	is	be	AUX
ajfa-6341	189	8	interpreted	interpret	VERB
ajfa-6341	189	9	as	as	ADP
ajfa-6341	189	10	:	:	PUNCT
ajfa-6341	189	11	1	1	X
ajfa-6341	189	12	.	.	PUNCT
ajfa-6341	190	1	the	the	DET
ajfa-6341	190	2	experience	experience	NOUN
ajfa-6341	190	3	variable	variable	NOUN
ajfa-6341	190	4	(	(	PUNCT
ajfa-6341	190	5	x1	x1	PROPN
ajfa-6341	190	6	)	)	PUNCT
ajfa-6341	190	7	does	do	AUX
ajfa-6341	190	8	not	not	PART
ajfa-6341	190	9	affect	affect	VERB
ajfa-6341	190	10	the	the	DET
ajfa-6341	190	11	effectiveness	effectiveness	NOUN
ajfa-6341	190	12	of	of	ADP
ajfa-6341	190	13	the	the	DET
ajfa-6341	190	14	administration	administration	NOUN
ajfa-6341	190	15	and	and	CCONJ
ajfa-6341	190	16	preparation	preparation	NOUN
ajfa-6341	190	17	of	of	ADP
ajfa-6341	190	18	the	the	DET
ajfa-6341	190	19	accountability	accountability	NOUN
ajfa-6341	190	20	reporting	reporting	NOUN
ajfa-6341	190	21	system	system	NOUN
ajfa-6341	190	22	with	with	ADP
ajfa-6341	190	23	the	the	DET
ajfa-6341	190	24	coefficient	coefficient	NOUN
ajfa-6341	190	25	value	value	NOUN
ajfa-6341	190	26	of	of	ADP
ajfa-6341	190	27	0.164	0.164	NUM
ajfa-6341	190	28	,	,	PUNCT
ajfa-6341	190	29	meaning	mean	VERB
ajfa-6341	190	30	that	that	SCONJ
ajfa-6341	190	31	each	each	DET
ajfa-6341	190	32	additional	additional	ADJ
ajfa-6341	190	33	unit	unit	NOUN
ajfa-6341	190	34	on	on	ADP
ajfa-6341	190	35	the	the	DET
ajfa-6341	190	36	value	value	NOUN
ajfa-6341	190	37	of	of	ADP
ajfa-6341	190	38	the	the	DET
ajfa-6341	190	39	experience	experience	NOUN
ajfa-6341	190	40	variable	variable	ADJ
ajfa-6341	190	41	score	score	NOUN
ajfa-6341	190	42	will	will	AUX
ajfa-6341	190	43	raise	raise	VERB
ajfa-6341	190	44	the	the	DET
ajfa-6341	190	45	value	value	NOUN
ajfa-6341	190	46	of	of	ADP
ajfa-6341	190	47	one	one	NUM
ajfa-6341	190	48	unit	unit	NOUN
ajfa-6341	190	49	of	of	ADP
ajfa-6341	190	50	creation	creation	NOUN
ajfa-6341	190	51	effectiveness	effectiveness	NOUN
ajfa-6341	190	52	of	of	ADP
ajfa-6341	190	53	the	the	DET
ajfa-6341	190	54	administration	administration	NOUN
ajfa-6341	190	55	and	and	CCONJ
ajfa-6341	190	56	preparation	preparation	NOUN
ajfa-6341	190	57	of	of	ADP
ajfa-6341	190	58	the	the	DET
ajfa-6341	190	59	accountability	accountability	NOUN
ajfa-6341	190	60	reporting	reporting	NOUN
ajfa-6341	190	61	system	system	NOUN
ajfa-6341	190	62	for	for	ADP
ajfa-6341	190	63	1.64	1.64	NUM
ajfa-6341	190	64	units	unit	NOUN
ajfa-6341	190	65	.	.	PUNCT
ajfa-6341	191	1	2	2	X
ajfa-6341	191	2	.	.	X
ajfa-6341	191	3	the	the	DET
ajfa-6341	191	4	treasurer	treasurer	NOUN
ajfa-6341	191	5	’s	’s	PART
ajfa-6341	191	6	knowledge	knowledge	NOUN
ajfa-6341	191	7	variable	variable	NOUN
ajfa-6341	191	8	of	of	ADP
ajfa-6341	191	9	task	task	PROPN
ajfa-6341	191	10	force	force	PROPN
ajfa-6341	191	11	units	unit	NOUN
ajfa-6341	191	12	on	on	ADP
ajfa-6341	191	13	permendagri	permendagri	NOUN
ajfa-6341	191	14	no.55/2008	no.55/2008	NOUN
ajfa-6341	191	15	(	(	PUNCT
ajfa-6341	191	16	x2	x2	PROPN
ajfa-6341	191	17	)	)	PUNCT
ajfa-6341	191	18	affects	affect	VERB
ajfa-6341	191	19	the	the	DET
ajfa-6341	191	20	effectiveness	effectiveness	NOUN
ajfa-6341	191	21	of	of	ADP
ajfa-6341	191	22	the	the	DET
ajfa-6341	191	23	administration	administration	NOUN
ajfa-6341	191	24	and	and	CCONJ
ajfa-6341	191	25	preparation	preparation	NOUN
ajfa-6341	191	26	of	of	ADP
ajfa-6341	191	27	the	the	DET
ajfa-6341	191	28	accountability	accountability	NOUN
ajfa-6341	191	29	reporting	reporting	NOUN
ajfa-6341	191	30	system	system	NOUN
ajfa-6341	191	31	with	with	ADP
ajfa-6341	191	32	the	the	DET
ajfa-6341	191	33	coefficient	coefficient	NOUN
ajfa-6341	191	34	value	value	NOUN
ajfa-6341	191	35	of	of	ADP
ajfa-6341	191	36	0.337	0.337	NUM
ajfa-6341	191	37	,	,	PUNCT
ajfa-6341	191	38	meaning	mean	VERB
ajfa-6341	191	39	that	that	SCONJ
ajfa-6341	191	40	each	each	DET
ajfa-6341	191	41	additional	additional	ADJ
ajfa-6341	191	42	unit	unit	NOUN
ajfa-6341	191	43	of	of	ADP
ajfa-6341	191	44	the	the	DET
ajfa-6341	191	45	value	value	NOUN
ajfa-6341	191	46	of	of	ADP
ajfa-6341	191	47	the	the	DET
ajfa-6341	191	48	treasurer	treasurer	NOUN
ajfa-6341	191	49	’s	’s	PART
ajfa-6341	191	50	knowledge	knowledge	NOUN
ajfa-6341	191	51	variable	variable	ADJ
ajfa-6341	191	52	score	score	NOUN
ajfa-6341	191	53	,	,	PUNCT
ajfa-6341	191	54	will	will	AUX
ajfa-6341	191	55	raise	raise	VERB
ajfa-6341	191	56	the	the	DET
ajfa-6341	191	57	value	value	NOUN
ajfa-6341	191	58	of	of	ADP
ajfa-6341	191	59	one	one	NUM
ajfa-6341	191	60	unit	unit	NOUN
ajfa-6341	191	61	of	of	ADP
ajfa-6341	191	62	creation	creation	NOUN
ajfa-6341	191	63	effectiveness	effectiveness	NOUN
ajfa-6341	191	64	of	of	ADP
ajfa-6341	191	65	the	the	DET
ajfa-6341	191	66	administration	administration	NOUN
ajfa-6341	191	67	and	and	CCONJ
ajfa-6341	191	68	preparation	preparation	NOUN
ajfa-6341	191	69	of	of	ADP
ajfa-6341	191	70	the	the	DET
ajfa-6341	191	71	accountability	accountability	NOUN
ajfa-6341	191	72	reporting	reporting	NOUN
ajfa-6341	191	73	system	system	NOUN
ajfa-6341	191	74	by	by	ADP
ajfa-6341	191	75	3.37	3.37	NUM
ajfa-6341	191	76	units	unit	NOUN
ajfa-6341	191	77	.	.	PUNCT
ajfa-6341	192	1	asian	asian	ADJ
ajfa-6341	192	2	journal	journal	PROPN
ajfa-6341	192	3	of	of	ADP
ajfa-6341	192	4	finance	finance	PROPN
ajfa-6341	192	5	&	&	CCONJ
ajfa-6341	192	6	accounting	accounting	PROPN
ajfa-6341	192	7	issn	issn	PROPN
ajfa-6341	192	8	1946	1946	NUM
ajfa-6341	192	9	-	-	PUNCT
ajfa-6341	192	10	052x	052x	PROPN
ajfa-6341	192	11	2014	2014	NUM
ajfa-6341	192	12	,	,	PUNCT
ajfa-6341	192	13	vol	vol	NOUN
ajfa-6341	192	14	.	.	PROPN
ajfa-6341	193	1	6	6	NUM
ajfa-6341	193	2	,	,	PUNCT
ajfa-6341	193	3	no	no	INTJ
ajfa-6341	193	4	.	.	NOUN
ajfa-6341	193	5	2	2	NUM
ajfa-6341	193	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	193	7	316	316	NUM
ajfa-6341	193	8	4.6	4.6	NUM
ajfa-6341	193	9	the	the	DET
ajfa-6341	193	10	result	result	NOUN
ajfa-6341	193	11	test	test	NOUN
ajfa-6341	193	12	of	of	ADP
ajfa-6341	193	13	determinant	determinant	ADJ
ajfa-6341	193	14	coefficient	coefficient	NOUN
ajfa-6341	193	15	(	(	PUNCT
ajfa-6341	193	16	r2	r2	PROPN
ajfa-6341	193	17	)	)	PUNCT
ajfa-6341	193	18	the	the	DET
ajfa-6341	193	19	determinant	determinant	ADJ
ajfa-6341	193	20	coefficient	coefficient	NOUN
ajfa-6341	193	21	is	be	AUX
ajfa-6341	193	22	used	use	VERB
ajfa-6341	193	23	to	to	PART
ajfa-6341	193	24	test	test	VERB
ajfa-6341	193	25	the	the	DET
ajfa-6341	193	26	goodness	goodness	NOUN
ajfa-6341	193	27	-	-	PUNCT
ajfa-6341	193	28	fit	fit	NOUN
ajfa-6341	193	29	of	of	ADP
ajfa-6341	193	30	the	the	DET
ajfa-6341	193	31	regression	regression	NOUN
ajfa-6341	193	32	model	model	NOUN
ajfa-6341	193	33	that	that	PRON
ajfa-6341	193	34	is	be	AUX
ajfa-6341	193	35	seen	see	VERB
ajfa-6341	193	36	from	from	ADP
ajfa-6341	193	37	the	the	DET
ajfa-6341	193	38	value	value	NOUN
ajfa-6341	193	39	of	of	ADP
ajfa-6341	193	40	r	r	NOUN
ajfa-6341	193	41	square	square	NOUN
ajfa-6341	193	42	.	.	PUNCT
ajfa-6341	194	1	r	r	NOUN
ajfa-6341	194	2	square	square	NOUN
ajfa-6341	194	3	is	be	AUX
ajfa-6341	194	4	the	the	DET
ajfa-6341	194	5	means	mean	NOUN
ajfa-6341	194	6	for	for	ADP
ajfa-6341	194	7	the	the	DET
ajfa-6341	194	8	endogenous	endogenous	ADJ
ajfa-6341	194	9	construct	construct	NOUN
ajfa-6341	194	10	.	.	PUNCT
ajfa-6341	195	1	for	for	ADP
ajfa-6341	195	2	a	a	DET
ajfa-6341	195	3	set	set	NOUN
ajfa-6341	195	4	of	of	ADP
ajfa-6341	195	5	latent	latent	NOUN
ajfa-6341	195	6	predictor	predictor	NOUN
ajfa-6341	195	7	variables	variable	NOUN
ajfa-6341	195	8	on	on	ADP
ajfa-6341	195	9	the	the	DET
ajfa-6341	195	10	criterion	criterion	NOUN
ajfa-6341	195	11	variable	variable	NOUN
ajfa-6341	195	12	,	,	PUNCT
ajfa-6341	195	13	an	an	DET
ajfa-6341	195	14	indicator	indicator	NOUN
ajfa-6341	195	15	of	of	ADP
ajfa-6341	195	16	q	q	NOUN
ajfa-6341	195	17	-	-	PUNCT
ajfa-6341	195	18	squares	square	NOUN
ajfa-6341	195	19	or	or	CCONJ
ajfa-6341	195	20	any	any	DET
ajfa-6341	195	21	other	other	ADJ
ajfa-6341	195	22	terms	term	NOUN
ajfa-6341	195	23	called	call	VERB
ajfa-6341	195	24	the	the	DET
ajfa-6341	195	25	stoner	stoner	NOUN
ajfa-6341	195	26	-	-	PUNCT
ajfa-6341	195	27	geisser	geisser	NOUN
ajfa-6341	195	28	coefficient	coefficient	NOUN
ajfa-6341	195	29	(	(	PUNCT
ajfa-6341	195	30	sholihin	sholihin	PROPN
ajfa-6341	195	31	&	&	CCONJ
ajfa-6341	195	32	ratmono	ratmono	PROPN
ajfa-6341	195	33	,	,	PUNCT
ajfa-6341	195	34	2013	2013	NUM
ajfa-6341	195	35	,	,	PUNCT
ajfa-6341	195	36	p.	p.	NOUN
ajfa-6341	195	37	72	72	NUM
ajfa-6341	195	38	)	)	PUNCT
ajfa-6341	195	39	are	be	AUX
ajfa-6341	195	40	used	use	VERB
ajfa-6341	195	41	.	.	PUNCT
ajfa-6341	196	1	determining	determine	VERB
ajfa-6341	196	2	the	the	DET
ajfa-6341	196	3	effect	effect	NOUN
ajfa-6341	196	4	of	of	ADP
ajfa-6341	196	5	variables	variable	NOUN
ajfa-6341	196	6	;	;	PUNCT
ajfa-6341	196	7	treasurer	treasurer	NOUN
ajfa-6341	196	8	’s	’s	PART
ajfa-6341	196	9	experience	experience	NOUN
ajfa-6341	196	10	and	and	CCONJ
ajfa-6341	196	11	knowledge	knowledge	NOUN
ajfa-6341	196	12	on	on	ADP
ajfa-6341	196	13	the	the	DET
ajfa-6341	196	14	effectiveness	effectiveness	NOUN
ajfa-6341	196	15	of	of	ADP
ajfa-6341	196	16	the	the	DET
ajfa-6341	196	17	administration	administration	NOUN
ajfa-6341	196	18	and	and	CCONJ
ajfa-6341	196	19	preparation	preparation	NOUN
ajfa-6341	196	20	of	of	ADP
ajfa-6341	196	21	the	the	DET
ajfa-6341	196	22	accountability	accountability	NOUN
ajfa-6341	196	23	reporting	reporting	NOUN
ajfa-6341	196	24	system	system	NOUN
ajfa-6341	196	25	can	can	AUX
ajfa-6341	196	26	be	be	AUX
ajfa-6341	196	27	seen	see	VERB
ajfa-6341	196	28	on	on	ADP
ajfa-6341	196	29	the	the	DET
ajfa-6341	196	30	greater	great	ADJ
ajfa-6341	196	31	value	value	NOUN
ajfa-6341	196	32	of	of	ADP
ajfa-6341	196	33	q	q	ADJ
ajfa-6341	196	34	-	-	PUNCT
ajfa-6341	196	35	squares	square	NOUN
ajfa-6341	196	36	coefficient	coefficient	NOUN
ajfa-6341	196	37	on	on	ADP
ajfa-6341	196	38	the	the	DET
ajfa-6341	196	39	results	result	NOUN
ajfa-6341	196	40	output	output	NOUN
ajfa-6341	196	41	of	of	ADP
ajfa-6341	196	42	warppls	warppls	NOUN
ajfa-6341	196	43	3.0	3.0	NUM
ajfa-6341	196	44	.	.	PUNCT
ajfa-6341	197	1	table	table	NOUN
ajfa-6341	197	2	6	6	NUM
ajfa-6341	197	3	.	.	PUNCT
ajfa-6341	198	1	r	r	X
ajfa-6341	198	2	-	-	PUNCT
ajfa-6341	198	3	square	square	ADJ
ajfa-6341	198	4	coefficient	coefficient	NOUN
ajfa-6341	198	5	no	no	DET
ajfa-6341	198	6	pb_x1	pb_x1	NOUN
ajfa-6341	198	7	peng_b	peng_b	NOUN
ajfa-6341	199	1	x2	x2	NOUN
ajfa-6341	199	2	esppl_y	esppl_y	NOUN
ajfa-6341	199	3	1	1	NUM
ajfa-6341	199	4	0.174	0.174	NUM
ajfa-6341	199	5	source	source	NOUN
ajfa-6341	199	6	:	:	PUNCT
ajfa-6341	199	7	result	result	VERB
ajfa-6341	199	8	output	output	NOUN
ajfa-6341	199	9	of	of	ADP
ajfa-6341	199	10	warppls	warppls	NOUN
ajfa-6341	199	11	,	,	PUNCT
ajfa-6341	199	12	2014	2014	NUM
ajfa-6341	199	13	.	.	PUNCT
ajfa-6341	200	1	based	base	VERB
ajfa-6341	200	2	on	on	ADP
ajfa-6341	200	3	the	the	DET
ajfa-6341	200	4	calculation	calculation	NOUN
ajfa-6341	200	5	above	above	ADV
ajfa-6341	200	6	,	,	PUNCT
ajfa-6341	200	7	the	the	DET
ajfa-6341	200	8	q	q	ADJ
ajfa-6341	200	9	-	-	PUNCT
ajfa-6341	200	10	squared	square	VERB
ajfa-6341	200	11	coefficient	coefficient	NOUN
ajfa-6341	200	12	value	value	NOUN
ajfa-6341	200	13	is	be	AUX
ajfa-6341	200	14	0.174	0.174	NUM
ajfa-6341	200	15	.	.	PUNCT
ajfa-6341	201	1	this	this	PRON
ajfa-6341	201	2	means	mean	VERB
ajfa-6341	201	3	that	that	SCONJ
ajfa-6341	201	4	17.4	17.4	NUM
ajfa-6341	201	5	%	%	NOUN
ajfa-6341	201	6	of	of	ADP
ajfa-6341	201	7	the	the	DET
ajfa-6341	201	8	variables	variable	NOUN
ajfa-6341	201	9	;	;	PUNCT
ajfa-6341	201	10	treasurer	treasurer	NOUN
ajfa-6341	201	11	’s	’s	PART
ajfa-6341	201	12	experience	experience	NOUN
ajfa-6341	201	13	and	and	CCONJ
ajfa-6341	201	14	knowledge	knowledge	NOUN
ajfa-6341	201	15	on	on	ADP
ajfa-6341	201	16	permendagri	permendagri	NOUN
ajfa-6341	201	17	no	no	INTJ
ajfa-6341	201	18	.	.	PUNCT
ajfa-6341	202	1	55/2008	55/2008	NOUN
ajfa-6341	202	2	on	on	ADP
ajfa-6341	202	3	the	the	DET
ajfa-6341	202	4	effectiveness	effectiveness	NOUN
ajfa-6341	202	5	of	of	ADP
ajfa-6341	202	6	the	the	DET
ajfa-6341	202	7	administration	administration	NOUN
ajfa-6341	202	8	and	and	CCONJ
ajfa-6341	202	9	preparation	preparation	NOUN
ajfa-6341	202	10	of	of	ADP
ajfa-6341	202	11	the	the	DET
ajfa-6341	202	12	accountability	accountability	NOUN
ajfa-6341	202	13	reporting	reporting	NOUN
ajfa-6341	202	14	system	system	NOUN
ajfa-6341	202	15	can	can	AUX
ajfa-6341	202	16	be	be	AUX
ajfa-6341	202	17	explained	explain	VERB
ajfa-6341	202	18	by	by	ADP
ajfa-6341	202	19	both	both	CCONJ
ajfa-6341	202	20	independent	independent	ADJ
ajfa-6341	202	21	variables	variable	NOUN
ajfa-6341	202	22	,	,	PUNCT
ajfa-6341	202	23	while	while	SCONJ
ajfa-6341	202	24	the	the	DET
ajfa-6341	202	25	remaining	remain	VERB
ajfa-6341	202	26	82.6	82.6	NUM
ajfa-6341	202	27	%	%	NOUN
ajfa-6341	202	28	is	be	AUX
ajfa-6341	202	29	explained	explain	VERB
ajfa-6341	202	30	by	by	ADP
ajfa-6341	202	31	other	other	ADJ
ajfa-6341	202	32	factors	factor	NOUN
ajfa-6341	202	33	outside	outside	ADP
ajfa-6341	202	34	the	the	DET
ajfa-6341	202	35	model	model	NOUN
ajfa-6341	202	36	.	.	PUNCT
ajfa-6341	203	1	the	the	DET
ajfa-6341	203	2	estimated	estimate	VERB
ajfa-6341	203	3	models	model	NOUN
ajfa-6341	203	4	show	show	VERB
ajfa-6341	203	5	a	a	DET
ajfa-6341	203	6	good	good	ADJ
ajfa-6341	203	7	predictive	predictive	ADJ
ajfa-6341	203	8	validity	validity	NOUN
ajfa-6341	203	9	of	of	ADP
ajfa-6341	203	10	17.4	17.4	NUM
ajfa-6341	203	11	%	%	NOUN
ajfa-6341	203	12	.	.	PUNCT
ajfa-6341	204	1	for	for	ADP
ajfa-6341	204	2	the	the	DET
ajfa-6341	204	3	second	second	ADJ
ajfa-6341	204	4	problem	problem	NOUN
ajfa-6341	204	5	related	relate	VERB
ajfa-6341	204	6	to	to	ADP
ajfa-6341	204	7	the	the	DET
ajfa-6341	204	8	implementation	implementation	NOUN
ajfa-6341	204	9	on	on	ADP
ajfa-6341	204	10	the	the	DET
ajfa-6341	204	11	effectiveness	effectiveness	NOUN
ajfa-6341	204	12	of	of	ADP
ajfa-6341	204	13	the	the	DET
ajfa-6341	204	14	administration	administration	NOUN
ajfa-6341	204	15	and	and	CCONJ
ajfa-6341	204	16	preparation	preparation	NOUN
ajfa-6341	204	17	of	of	ADP
ajfa-6341	204	18	the	the	DET
ajfa-6341	204	19	accountability	accountability	NOUN
ajfa-6341	204	20	reporting	reporting	NOUN
ajfa-6341	204	21	system	system	NOUN
ajfa-6341	204	22	in	in	ADP
ajfa-6341	204	23	accordance	accordance	NOUN
ajfa-6341	204	24	with	with	ADP
ajfa-6341	204	25	permendagri	permendagri	NOUN
ajfa-6341	204	26	no.55/2008	no.55/2008	NOUN
ajfa-6341	204	27	,	,	PUNCT
ajfa-6341	204	28	it	it	PRON
ajfa-6341	204	29	can	can	AUX
ajfa-6341	204	30	be	be	AUX
ajfa-6341	204	31	viewed	view	VERB
ajfa-6341	204	32	from	from	ADP
ajfa-6341	204	33	the	the	DET
ajfa-6341	204	34	respondents	respondent	NOUN
ajfa-6341	204	35	’	’	PART
ajfa-6341	204	36	scores	score	NOUN
ajfa-6341	204	37	found	find	VERB
ajfa-6341	204	38	in	in	ADP
ajfa-6341	204	39	the	the	DET
ajfa-6341	204	40	variable	variable	NOUN
ajfa-6341	204	41	of	of	ADP
ajfa-6341	204	42	the	the	DET
ajfa-6341	204	43	effectiveness	effectiveness	NOUN
ajfa-6341	204	44	of	of	ADP
ajfa-6341	204	45	the	the	DET
ajfa-6341	204	46	administration	administration	NOUN
ajfa-6341	204	47	and	and	CCONJ
ajfa-6341	204	48	preparation	preparation	NOUN
ajfa-6341	204	49	of	of	ADP
ajfa-6341	204	50	the	the	DET
ajfa-6341	204	51	accountability	accountability	NOUN
ajfa-6341	204	52	reporting	reporting	NOUN
ajfa-6341	204	53	system	system	NOUN
ajfa-6341	204	54	(	(	PUNCT
ajfa-6341	204	55	y	y	NOUN
ajfa-6341	204	56	)	)	PUNCT
ajfa-6341	204	57	,	,	PUNCT
ajfa-6341	204	58	where	where	SCONJ
ajfa-6341	204	59	there	there	PRON
ajfa-6341	204	60	are	be	VERB
ajfa-6341	204	61	10	10	NUM
ajfa-6341	204	62	items	item	NOUN
ajfa-6341	204	63	of	of	ADP
ajfa-6341	204	64	questions	question	NOUN
ajfa-6341	204	65	that	that	PRON
ajfa-6341	204	66	have	have	VERB
ajfa-6341	204	67	to	to	PART
ajfa-6341	204	68	achieve	achieve	VERB
ajfa-6341	204	69	the	the	DET
ajfa-6341	204	70	maximum	maximum	ADJ
ajfa-6341	204	71	answer	answer	NOUN
ajfa-6341	204	72	values	value	NOUN
ajfa-6341	204	73	of	of	ADP
ajfa-6341	204	74	50	50	NUM
ajfa-6341	204	75	.	.	PUNCT
ajfa-6341	205	1	the	the	DET
ajfa-6341	205	2	tabulation	tabulation	NOUN
ajfa-6341	205	3	results	result	NOUN
ajfa-6341	205	4	of	of	ADP
ajfa-6341	205	5	93	93	NUM
ajfa-6341	205	6	respondents	respondent	NOUN
ajfa-6341	205	7	indicate	indicate	VERB
ajfa-6341	205	8	the	the	DET
ajfa-6341	205	9	maximum	maximum	ADJ
ajfa-6341	205	10	response	response	NOUN
ajfa-6341	205	11	that	that	PRON
ajfa-6341	205	12	reached	reach	VERB
ajfa-6341	205	13	49	49	NUM
ajfa-6341	205	14	points	point	NOUN
ajfa-6341	205	15	and	and	CCONJ
ajfa-6341	205	16	the	the	DET
ajfa-6341	205	17	lowest	low	ADJ
ajfa-6341	205	18	minimum	minimum	NOUN
ajfa-6341	205	19	that	that	PRON
ajfa-6341	205	20	reached	reach	VERB
ajfa-6341	205	21	22	22	NUM
ajfa-6341	205	22	points	point	NOUN
ajfa-6341	205	23	.	.	PUNCT
ajfa-6341	206	1	the	the	DET
ajfa-6341	206	2	average	average	ADJ
ajfa-6341	206	3	response	response	NOUN
ajfa-6341	206	4	value	value	NOUN
ajfa-6341	206	5	reached	reach	VERB
ajfa-6341	206	6	36.58	36.58	NUM
ajfa-6341	206	7	with	with	ADP
ajfa-6341	206	8	a	a	DET
ajfa-6341	206	9	standard	standard	ADJ
ajfa-6341	206	10	deviation	deviation	NOUN
ajfa-6341	206	11	of	of	ADP
ajfa-6341	206	12	an	an	DET
ajfa-6341	206	13	average	average	NOUN
ajfa-6341	206	14	of	of	ADP
ajfa-6341	206	15	6.03	6.03	NUM
ajfa-6341	206	16	.	.	PUNCT
ajfa-6341	207	1	thus	thus	ADV
ajfa-6341	207	2	,	,	PUNCT
ajfa-6341	207	3	the	the	DET
ajfa-6341	207	4	intensity	intensity	NOUN
ajfa-6341	207	5	of	of	ADP
ajfa-6341	207	6	the	the	DET
ajfa-6341	207	7	average	average	ADJ
ajfa-6341	207	8	respondents	respondent	NOUN
ajfa-6341	207	9	’	’	PART
ajfa-6341	207	10	responses	response	NOUN
ajfa-6341	207	11	was	be	AUX
ajfa-6341	207	12	close	close	ADJ
ajfa-6341	207	13	to	to	PART
ajfa-6341	207	14	‘	'	PUNCT
ajfa-6341	207	15	strongly	strongly	ADV
ajfa-6341	207	16	agreed	agree	VERB
ajfa-6341	207	17	’	'	PUNCT
ajfa-6341	207	18	,	,	PUNCT
ajfa-6341	207	19	which	which	PRON
ajfa-6341	207	20	means	mean	VERB
ajfa-6341	207	21	lower	low	ADJ
ajfa-6341	207	22	effectiveness	effectiveness	NOUN
ajfa-6341	207	23	because	because	SCONJ
ajfa-6341	207	24	it	it	PRON
ajfa-6341	207	25	only	only	ADV
ajfa-6341	207	26	reached	reach	VERB
ajfa-6341	207	27	36.58	36.58	NUM
ajfa-6341	207	28	%	%	NOUN
ajfa-6341	207	29	.	.	PUNCT
ajfa-6341	208	1	4.7	4.7	NUM
ajfa-6341	208	2	discussion	discussion	NOUN
ajfa-6341	208	3	the	the	DET
ajfa-6341	208	4	hypothesis	hypothesis	NOUN
ajfa-6341	208	5	that	that	PRON
ajfa-6341	208	6	the	the	DET
ajfa-6341	208	7	variables	variable	NOUN
ajfa-6341	208	8	of	of	ADP
ajfa-6341	208	9	treasurer	treasurer	NOUN
ajfa-6341	208	10	’s	’s	PART
ajfa-6341	208	11	experience	experience	NOUN
ajfa-6341	208	12	and	and	CCONJ
ajfa-6341	208	13	knowledge	knowledge	NOUN
ajfa-6341	208	14	of	of	ADP
ajfa-6341	208	15	task	task	NOUN
ajfa-6341	208	16	force	force	PROPN
ajfa-6341	208	17	units	unit	NOUN
ajfa-6341	208	18	on	on	ADP
ajfa-6341	208	19	permendagri	permendagri	NOUN
ajfa-6341	208	20	no.55/2008	no.55/2008	NOUN
ajfa-6341	208	21	affect	affect	VERB
ajfa-6341	208	22	the	the	DET
ajfa-6341	208	23	effectiveness	effectiveness	NOUN
ajfa-6341	208	24	of	of	ADP
ajfa-6341	208	25	the	the	DET
ajfa-6341	208	26	administration	administration	NOUN
ajfa-6341	208	27	and	and	CCONJ
ajfa-6341	208	28	preparation	preparation	NOUN
ajfa-6341	208	29	of	of	ADP
ajfa-6341	208	30	the	the	DET
ajfa-6341	208	31	accountability	accountability	NOUN
ajfa-6341	208	32	reporting	reporting	NOUN
ajfa-6341	208	33	system	system	NOUN
ajfa-6341	208	34	is	be	AUX
ajfa-6341	208	35	acceptable	acceptable	ADJ
ajfa-6341	208	36	.	.	PUNCT
ajfa-6341	209	1	the	the	DET
ajfa-6341	209	2	results	result	NOUN
ajfa-6341	209	3	of	of	ADP
ajfa-6341	209	4	this	this	DET
ajfa-6341	209	5	study	study	NOUN
ajfa-6341	209	6	contradict	contradict	NOUN
ajfa-6341	209	7	(	(	PUNCT
ajfa-6341	209	8	inconsistent	inconsistent	ADJ
ajfa-6341	209	9	)	)	PUNCT
ajfa-6341	209	10	the	the	DET
ajfa-6341	209	11	results	result	NOUN
ajfa-6341	209	12	found	find	VERB
ajfa-6341	209	13	by	by	ADP
ajfa-6341	209	14	pangkong	pangkong	PROPN
ajfa-6341	209	15	et	et	PROPN
ajfa-6341	209	16	al	al	PROPN
ajfa-6341	209	17	.	.	PROPN
ajfa-6341	210	1	(	(	PUNCT
ajfa-6341	210	2	2013	2013	NUM
ajfa-6341	210	3	)	)	PUNCT
ajfa-6341	210	4	showing	show	VERB
ajfa-6341	210	5	that	that	DET
ajfa-6341	210	6	experience	experience	NOUN
ajfa-6341	210	7	is	be	AUX
ajfa-6341	210	8	the	the	DET
ajfa-6341	210	9	dominant	dominant	ADJ
ajfa-6341	210	10	factor	factor	NOUN
ajfa-6341	210	11	which	which	PRON
ajfa-6341	210	12	determines	determine	VERB
ajfa-6341	210	13	the	the	DET
ajfa-6341	210	14	effectiveness	effectiveness	NOUN
ajfa-6341	210	15	of	of	ADP
ajfa-6341	210	16	the	the	DET
ajfa-6341	210	17	administration	administration	NOUN
ajfa-6341	210	18	and	and	CCONJ
ajfa-6341	210	19	preparation	preparation	NOUN
ajfa-6341	210	20	of	of	ADP
ajfa-6341	210	21	the	the	DET
ajfa-6341	210	22	accountability	accountability	NOUN
ajfa-6341	210	23	reporting	reporting	NOUN
ajfa-6341	210	24	system	system	NOUN
ajfa-6341	210	25	.	.	PUNCT
ajfa-6341	211	1	without	without	ADP
ajfa-6341	211	2	an	an	DET
ajfa-6341	211	3	experience	experience	NOUN
ajfa-6341	211	4	,	,	PUNCT
ajfa-6341	211	5	then	then	ADV
ajfa-6341	211	6	all	all	DET
ajfa-6341	211	7	tasks	task	NOUN
ajfa-6341	211	8	done	do	VERB
ajfa-6341	211	9	are	be	AUX
ajfa-6341	211	10	unable	unable	ADJ
ajfa-6341	211	11	to	to	PART
ajfa-6341	211	12	determine	determine	VERB
ajfa-6341	211	13	the	the	DET
ajfa-6341	211	14	direction	direction	NOUN
ajfa-6341	211	15	.	.	PUNCT
ajfa-6341	212	1	the	the	PRON
ajfa-6341	212	2	higher	high	ADJ
ajfa-6341	212	3	the	the	DET
ajfa-6341	212	4	experience	experience	NOUN
ajfa-6341	212	5	,	,	PUNCT
ajfa-6341	212	6	the	the	PRON
ajfa-6341	212	7	greater	great	ADJ
ajfa-6341	212	8	the	the	DET
ajfa-6341	212	9	determination	determination	NOUN
ajfa-6341	212	10	of	of	ADP
ajfa-6341	212	11	the	the	DET
ajfa-6341	212	12	asian	asian	ADJ
ajfa-6341	212	13	journal	journal	NOUN
ajfa-6341	212	14	of	of	ADP
ajfa-6341	212	15	finance	finance	PROPN
ajfa-6341	212	16	&	&	CCONJ
ajfa-6341	212	17	accounting	accounting	PROPN
ajfa-6341	212	18	issn	issn	PROPN
ajfa-6341	212	19	1946	1946	NUM
ajfa-6341	212	20	-	-	PUNCT
ajfa-6341	212	21	052x	052x	PROPN
ajfa-6341	212	22	2014	2014	NUM
ajfa-6341	212	23	,	,	PUNCT
ajfa-6341	212	24	vol	vol	NOUN
ajfa-6341	212	25	.	.	PROPN
ajfa-6341	213	1	6	6	NUM
ajfa-6341	213	2	,	,	PUNCT
ajfa-6341	213	3	no	no	INTJ
ajfa-6341	213	4	.	.	NOUN
ajfa-6341	213	5	2	2	NUM
ajfa-6341	213	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6341	213	7	317	317	NUM
ajfa-6341	213	8	effectiveness	effectiveness	NOUN
ajfa-6341	213	9	underlying	underlie	VERB
ajfa-6341	213	10	the	the	DET
ajfa-6341	213	11	administration	administration	NOUN
ajfa-6341	213	12	and	and	CCONJ
ajfa-6341	213	13	the	the	DET
ajfa-6341	213	14	preparation	preparation	NOUN
ajfa-6341	213	15	accountability	accountability	NOUN
ajfa-6341	213	16	reporting	reporting	NOUN
ajfa-6341	213	17	system	system	NOUN
ajfa-6341	213	18	.	.	PUNCT
ajfa-6341	214	1	regulations	regulation	NOUN
ajfa-6341	214	2	can	can	AUX
ajfa-6341	214	3	be	be	AUX
ajfa-6341	214	4	applied	apply	VERB
ajfa-6341	214	5	in	in	ADP
ajfa-6341	214	6	such	such	DET
ajfa-6341	214	7	a	a	DET
ajfa-6341	214	8	way	way	NOUN
ajfa-6341	214	9	and	and	CCONJ
ajfa-6341	214	10	can	can	AUX
ajfa-6341	214	11	be	be	AUX
ajfa-6341	214	12	run	run	VERB
ajfa-6341	214	13	based	base	VERB
ajfa-6341	214	14	on	on	ADP
ajfa-6341	214	15	the	the	DET
ajfa-6341	214	16	experience	experience	NOUN
ajfa-6341	214	17	of	of	ADP
ajfa-6341	214	18	implementing	implement	VERB
ajfa-6341	214	19	the	the	DET
ajfa-6341	214	20	activities	activity	NOUN
ajfa-6341	214	21	.	.	PUNCT
ajfa-6341	215	1	meanwhile	meanwhile	ADV
ajfa-6341	215	2	,	,	PUNCT
ajfa-6341	215	3	the	the	DET
ajfa-6341	215	4	activities	activity	NOUN
ajfa-6341	215	5	of	of	ADP
ajfa-6341	215	6	data	datum	NOUN
ajfa-6341	215	7	processes	process	NOUN
ajfa-6341	215	8	,	,	PUNCT
ajfa-6341	215	9	collection	collection	NOUN
ajfa-6341	215	10	,	,	PUNCT
ajfa-6341	215	11	recording	recording	NOUN
ajfa-6341	215	12	and	and	CCONJ
ajfa-6341	215	13	summarizing	summarizing	NOUN
ajfa-6341	215	14	alongside	alongside	ADP
ajfa-6341	215	15	the	the	DET
ajfa-6341	215	16	financial	financial	ADJ
ajfa-6341	215	17	reporting	reporting	NOUN
ajfa-6341	215	18	responsibilities	responsibility	NOUN
ajfa-6341	215	19	within	within	ADP
ajfa-6341	215	20	the	the	DET
ajfa-6341	215	21	framework	framework	NOUN
ajfa-6341	215	22	of	of	ADP
ajfa-6341	215	23	the	the	DET
ajfa-6341	215	24	implementation	implementation	NOUN
ajfa-6341	215	25	on	on	ADP
ajfa-6341	215	26	each	each	PRON
ajfa-6341	215	27	of	of	ADP
ajfa-6341	215	28	the	the	DET
ajfa-6341	215	29	task	task	NOUN
ajfa-6341	215	30	force	force	PROPN
ajfa-6341	215	31	units	unit	NOUN
ajfa-6341	215	32	have	have	AUX
ajfa-6341	215	33	been	be	AUX
ajfa-6341	215	34	well	well	ADV
ajfa-6341	215	35	-	-	PUNCT
ajfa-6341	215	36	performed	perform	VERB
ajfa-6341	215	37	,	,	PUNCT
ajfa-6341	215	38	based	base	VERB
ajfa-6341	215	39	on	on	ADP
ajfa-6341	215	40	the	the	DET
ajfa-6341	215	41	understanding	understanding	NOUN
ajfa-6341	215	42	of	of	ADP
ajfa-6341	215	43	the	the	DET
ajfa-6341	215	44	treasurers	treasurer	NOUN
ajfa-6341	215	45	.	.	PUNCT
ajfa-6341	216	1	the	the	DET
ajfa-6341	216	2	understanding	understanding	NOUN
ajfa-6341	216	3	covers	cover	VERB
ajfa-6341	216	4	the	the	DET
ajfa-6341	216	5	use	use	NOUN
ajfa-6341	216	6	of	of	ADP
ajfa-6341	216	7	certain	certain	ADJ
ajfa-6341	216	8	documents	document	NOUN
ajfa-6341	216	9	as	as	ADP
ajfa-6341	216	10	the	the	DET
ajfa-6341	216	11	basis	basis	NOUN
ajfa-6341	216	12	of	of	ADP
ajfa-6341	216	13	recording	record	VERB
ajfa-6341	216	14	among	among	ADP
ajfa-6341	216	15	others	other	NOUN
ajfa-6341	216	16	;	;	PUNCT
ajfa-6341	216	17	payment	payment	NOUN
ajfa-6341	216	18	for	for	ADP
ajfa-6341	216	19	the	the	DET
ajfa-6341	216	20	certificate	certificate	NOUN
ajfa-6341	216	21	,	,	PUNCT
ajfa-6341	216	22	using	use	VERB
ajfa-6341	216	23	credit	credit	NOUN
ajfa-6341	216	24	notes	note	NOUN
ajfa-6341	216	25	and	and	CCONJ
ajfa-6341	216	26	legal	legal	ADJ
ajfa-6341	216	27	receipts	receipt	NOUN
ajfa-6341	216	28	and	and	CCONJ
ajfa-6341	216	29	filling	fill	VERB
ajfa-6341	216	30	in	in	ADP
ajfa-6341	216	31	the	the	DET
ajfa-6341	216	32	certificate	certificate	NOUN
ajfa-6341	216	33	of	of	ADP
ajfa-6341	216	34	deposit	deposit	NOUN
ajfa-6341	216	35	.	.	PUNCT
ajfa-6341	217	1	5	5	X
ajfa-6341	217	2	.	.	X
ajfa-6341	217	3	conclusion	conclusion	NOUN
ajfa-6341	217	4	and	and	CCONJ
ajfa-6341	217	5	recommendation	recommendation	VERB
ajfa-6341	217	6	the	the	DET
ajfa-6341	217	7	conclusions	conclusion	NOUN
ajfa-6341	217	8	of	of	ADP
ajfa-6341	217	9	this	this	DET
ajfa-6341	217	10	research	research	NOUN
ajfa-6341	217	11	are	be	AUX
ajfa-6341	217	12	:	:	PUNCT
ajfa-6341	217	13	1	1	X
ajfa-6341	217	14	.	.	PUNCT
ajfa-6341	218	1	the	the	DET
ajfa-6341	218	2	experience	experience	NOUN
ajfa-6341	218	3	variable	variable	NOUN
ajfa-6341	218	4	does	do	AUX
ajfa-6341	218	5	not	not	PART
ajfa-6341	218	6	affect	affect	VERB
ajfa-6341	218	7	the	the	DET
ajfa-6341	218	8	effectiveness	effectiveness	NOUN
ajfa-6341	218	9	of	of	ADP
ajfa-6341	218	10	the	the	DET
ajfa-6341	218	11	administration	administration	NOUN
ajfa-6341	218	12	and	and	CCONJ
ajfa-6341	218	13	preparation	preparation	NOUN
ajfa-6341	218	14	of	of	ADP
ajfa-6341	218	15	the	the	DET
ajfa-6341	218	16	accountability	accountability	NOUN
ajfa-6341	218	17	reporting	reporting	NOUN
ajfa-6341	218	18	system	system	NOUN
ajfa-6341	218	19	.	.	PUNCT
ajfa-6341	219	1	the	the	DET
ajfa-6341	219	2	results	result	NOUN
ajfa-6341	219	3	are	be	AUX
ajfa-6341	219	4	inconsistent	inconsistent	ADJ
ajfa-6341	219	5	with	with	ADP
ajfa-6341	219	6	the	the	DET
ajfa-6341	219	7	findings	finding	NOUN
ajfa-6341	219	8	found	find	VERB
ajfa-6341	219	9	by	by	ADP
ajfa-6341	219	10	pangkong	pangkong	PROPN
ajfa-6341	219	11	et	et	PROPN
ajfa-6341	219	12	al	al	PROPN
ajfa-6341	219	13	.	.	PROPN
ajfa-6341	220	1	(	(	PUNCT
ajfa-6341	220	2	2013	2013	NUM
ajfa-6341	220	3	)	)	PUNCT
ajfa-6341	220	4	.	.	PUNCT
ajfa-6341	221	1	2	2	X
ajfa-6341	221	2	.	.	X
ajfa-6341	221	3	the	the	DET
ajfa-6341	221	4	treasurer	treasurer	NOUN
ajfa-6341	221	5	’s	’s	PART
ajfa-6341	221	6	knowledge	knowledge	NOUN
ajfa-6341	221	7	of	of	ADP
ajfa-6341	221	8	the	the	DET
ajfa-6341	221	9	task	task	NOUN
ajfa-6341	221	10	force	force	PROPN
ajfa-6341	221	11	units	unit	NOUN
ajfa-6341	221	12	on	on	ADP
ajfa-6341	221	13	permendagri	permendagri	NOUN
ajfa-6341	221	14	no	no	INTJ
ajfa-6341	221	15	.	.	PUNCT
ajfa-6341	222	1	55/2008	55/2008	NOUN
ajfa-6341	222	2	affects	affect	VERB
ajfa-6341	222	3	the	the	DET
ajfa-6341	222	4	effectiveness	effectiveness	NOUN
ajfa-6341	222	5	of	of	ADP
ajfa-6341	222	6	the	the	DET
ajfa-6341	222	7	administration	administration	NOUN
ajfa-6341	222	8	and	and	CCONJ
ajfa-6341	222	9	preparation	preparation	NOUN
ajfa-6341	222	10	of	of	ADP
ajfa-6341	222	11	the	the	DET
ajfa-6341	222	12	accountability	accountability	NOUN
ajfa-6341	222	13	reporting	reporting	NOUN
ajfa-6341	222	14	system	system	NOUN
ajfa-6341	222	15	.	.	PUNCT
ajfa-6341	223	1	these	these	PRON
ajfa-6341	223	2	contradict	contradict	VERB
ajfa-6341	223	3	the	the	DET
ajfa-6341	223	4	results	result	NOUN
ajfa-6341	223	5	established	establish	VERB
ajfa-6341	223	6	by	by	ADP
ajfa-6341	223	7	pangkong	pangkong	PROPN
ajfa-6341	223	8	et	et	PROPN
ajfa-6341	223	9	al	al	PROPN
ajfa-6341	223	10	.	.	PROPN
ajfa-6341	224	1	(	(	PUNCT
ajfa-6341	224	2	2013	2013	NUM
ajfa-6341	224	3	)	)	PUNCT
ajfa-6341	224	4	.	.	PUNCT
ajfa-6341	225	1	meanwhile	meanwhile	ADV
ajfa-6341	225	2	,	,	PUNCT
ajfa-6341	225	3	the	the	DET
ajfa-6341	225	4	suggestions	suggestion	NOUN
ajfa-6341	225	5	of	of	ADP
ajfa-6341	225	6	this	this	DET
ajfa-6341	225	7	study	study	NOUN
ajfa-6341	225	8	for	for	ADP
ajfa-6341	225	9	further	further	ADJ
ajfa-6341	225	10	activities	activity	NOUN
ajfa-6341	225	11	are	be	AUX
ajfa-6341	225	12	:	:	PUNCT
ajfa-6341	225	13	1	1	X
ajfa-6341	225	14	.	.	X
ajfa-6341	226	1	in	in	ADP
ajfa-6341	226	2	the	the	DET
ajfa-6341	226	3	future	future	NOUN
ajfa-6341	226	4	,	,	PUNCT
ajfa-6341	226	5	it	it	PRON
ajfa-6341	226	6	is	be	AUX
ajfa-6341	226	7	necessary	necessary	ADJ
ajfa-6341	226	8	to	to	PART
ajfa-6341	226	9	acknowledge	acknowledge	VERB
ajfa-6341	226	10	that	that	DET
ajfa-6341	226	11	experience	experience	NOUN
ajfa-6341	226	12	is	be	AUX
ajfa-6341	226	13	not	not	PART
ajfa-6341	226	14	a	a	DET
ajfa-6341	226	15	factor	factor	NOUN
ajfa-6341	226	16	that	that	PRON
ajfa-6341	226	17	determines	determine	VERB
ajfa-6341	226	18	the	the	DET
ajfa-6341	226	19	success	success	NOUN
ajfa-6341	226	20	of	of	ADP
ajfa-6341	226	21	accountability	accountability	NOUN
ajfa-6341	226	22	reporting	reporting	NOUN
ajfa-6341	226	23	,	,	PUNCT
ajfa-6341	226	24	while	while	SCONJ
ajfa-6341	226	25	other	other	ADJ
ajfa-6341	226	26	factors	factor	NOUN
ajfa-6341	226	27	such	such	ADJ
ajfa-6341	226	28	as	as	ADP
ajfa-6341	226	29	the	the	DET
ajfa-6341	226	30	commitment	commitment	NOUN
ajfa-6341	226	31	of	of	ADP
ajfa-6341	226	32	the	the	DET
ajfa-6341	226	33	head	head	NOUN
ajfa-6341	226	34	of	of	ADP
ajfa-6341	226	35	task	task	PROPN
ajfa-6341	226	36	force	force	PROPN
ajfa-6341	226	37	units	unit	NOUN
ajfa-6341	226	38	and	and	CCONJ
ajfa-6341	226	39	the	the	DET
ajfa-6341	226	40	policies	policy	NOUN
ajfa-6341	226	41	of	of	ADP
ajfa-6341	226	42	accounting	accounting	NOUN
ajfa-6341	226	43	and	and	CCONJ
ajfa-6341	226	44	internal	internal	ADJ
ajfa-6341	226	45	control	control	NOUN
ajfa-6341	226	46	that	that	PRON
ajfa-6341	226	47	are	be	AUX
ajfa-6341	226	48	applied	apply	VERB
ajfa-6341	226	49	to	to	ADP
ajfa-6341	226	50	the	the	DET
ajfa-6341	226	51	treasurers	treasurer	NOUN
ajfa-6341	226	52	of	of	ADP
ajfa-6341	226	53	task	task	PROPN
ajfa-6341	226	54	force	force	PROPN
ajfa-6341	226	55	units	unit	NOUN
ajfa-6341	226	56	used	use	VERB
ajfa-6341	226	57	to	to	PART
ajfa-6341	226	58	be	be	AUX
ajfa-6341	226	59	a	a	DET
ajfa-6341	226	60	critical	critical	ADJ
ajfa-6341	226	61	success	success	NOUN
ajfa-6341	226	62	factor	factor	NOUN
ajfa-6341	226	63	.	.	PUNCT
ajfa-6341	227	1	2	2	X
ajfa-6341	227	2	.	.	X
ajfa-6341	227	3	moreover	moreover	ADV
ajfa-6341	227	4	,	,	PUNCT
ajfa-6341	227	5	concerning	concern	VERB
ajfa-6341	227	6	the	the	DET
ajfa-6341	227	7	knowledge	knowledge	NOUN
ajfa-6341	227	8	on	on	ADP
ajfa-6341	227	9	the	the	DET
ajfa-6341	227	10	permendagri	permendagri	NOUN
ajfa-6341	227	11	no	no	INTJ
ajfa-6341	227	12	.	.	PUNCT
ajfa-6341	228	1	55/2008	55/2008	NOUN
ajfa-6341	228	2	,	,	PUNCT
ajfa-6341	228	3	it	it	PRON
ajfa-6341	228	4	needs	need	VERB
ajfa-6341	228	5	to	to	PART
ajfa-6341	228	6	be	be	AUX
ajfa-6341	228	7	strengthened	strengthen	VERB
ajfa-6341	228	8	in	in	ADP
ajfa-6341	228	9	the	the	DET
ajfa-6341	228	10	form	form	NOUN
ajfa-6341	228	11	of	of	ADP
ajfa-6341	228	12	training	training	NOUN
ajfa-6341	228	13	and	and	CCONJ
ajfa-6341	228	14	technical	technical	ADJ
ajfa-6341	228	15	assistance	assistance	NOUN
ajfa-6341	228	16	as	as	ADP
ajfa-6341	228	17	a	a	DET
ajfa-6341	228	18	reinforcement	reinforcement	NOUN
ajfa-6341	228	19	that	that	PRON
ajfa-6341	228	20	can	can	AUX
ajfa-6341	228	21	benefit	benefit	VERB
ajfa-6341	228	22	the	the	DET
ajfa-6341	228	23	receipt	receipt	NOUN
ajfa-6341	228	24	and	and	CCONJ
ajfa-6341	228	25	spending	spending	NOUN
ajfa-6341	228	26	treasurers	treasurer	NOUN
ajfa-6341	228	27	.	.	PUNCT
ajfa-6341	229	1	references	reference	NOUN
ajfa-6341	229	2	aliyah	aliyah	PROPN
ajfa-6341	229	3	,	,	PUNCT
ajfa-6341	229	4	s.	s.	PROPN
ajfa-6341	229	5	,	,	PUNCT
ajfa-6341	229	6	&	&	CCONJ
ajfa-6341	229	7	aida	aida	PROPN
ajfa-6341	229	8	n.	n.	PROPN
ajfa-6341	229	9	(	(	PUNCT
ajfa-6341	229	10	2012	2012	NUM
ajfa-6341	229	11	)	)	PUNCT
ajfa-6341	229	12	.	.	PUNCT
ajfa-6341	230	1	pengaruh	pengaruh	PROPN
ajfa-6341	230	2	penyajian	penyajian	PROPN
ajfa-6341	230	3	laporan	laporan	ADJ
ajfa-6341	230	4	keuangan	keuangan	PROPN
ajfa-6341	230	5	daerah	daerah	PROPN
ajfa-6341	230	6	dan	dan	PROPN
ajfa-6341	230	7	aksesibilitas	aksesibilitas	PROPN
ajfa-6341	230	8	laporan	laporan	VERB
ajfa-6341	230	9	keuangan	keuangan	PROPN
ajfa-6341	230	10	daerah	daerah	PROPN
ajfa-6341	230	11	terhadap	terhadap	PROPN
ajfa-6341	230	12	transparansi	transparansi	PROPN
ajfa-6341	230	13	dan	dan	PROPN
ajfa-6341	230	14	akuntabilitas	akuntabilitas	PROPN
ajfa-6341	230	15	pengelolaan	pengelolaan	PROPN
ajfa-6341	230	16	keuangan	keuangan	PROPN
ajfa-6341	230	17	daerah	daerah	PROPN
ajfa-6341	230	18	kabupaten	kabupaten	PROPN
ajfa-6341	230	19	jepara	jepara	PROPN
ajfa-6341	230	20	.	.	PUNCT
ajfa-6341	231	1	jurnal	jurnal	PROPN
ajfa-6341	231	2	akuntansi	akuntansi	PROPN
ajfa-6341	231	3	&	&	CCONJ
ajfa-6341	231	4	auditing	auditing	PROPN
ajfa-6341	231	5	,	,	PUNCT
ajfa-6341	231	6	8(2	8(2	NUM
ajfa-6341	231	7	)	)	PUNCT
ajfa-6341	231	8	,	,	PUNCT
ajfa-6341	231	9	97	97	NUM
ajfa-6341	231	10	-	-	SYM
ajfa-6341	231	11	189	189	NUM
ajfa-6341	231	12	.	.	PUNCT
ajfa-6341	231	13	avazzadehfath	avazzadehfath	PROPN
ajfa-6341	231	14	,	,	PUNCT
ajfa-6341	231	15	f.	f.	PROPN
ajfa-6341	231	16	,	,	PUNCT
ajfa-6341	231	17	raiashekar	raiashekar	NOUN
ajfa-6341	231	18	.	.	PUNCT
ajfa-6341	232	1	(	(	PUNCT
ajfa-6341	232	2	2011	2011	NUM
ajfa-6341	232	3	)	)	PUNCT
ajfa-6341	232	4	.	.	PUNCT
ajfa-6341	233	1	decision	decision	NOUN
ajfa-6341	233	2	-	-	PUNCT
ajfa-6341	233	3	making	making	NOUN
ajfa-6341	233	4	based	base	VERB
ajfa-6341	233	5	on	on	ADP
ajfa-6341	233	6	human	human	ADJ
ajfa-6341	233	7	resource	resource	NOUN
ajfa-6341	233	8	accounting	accounting	NOUN
ajfa-6341	233	9	information	information	NOUN
ajfa-6341	233	10	and	and	CCONJ
ajfa-6341	233	11	it	it	PRON
ajfa-6341	233	12	’s	’	VERB
ajfa-6341	233	13	evaluation	evaluation	NOUN
ajfa-6341	233	14	method	method	NOUN
ajfa-6341	233	15	.	.	PUNCT
ajfa-6341	234	1	asian	asian	ADJ
ajfa-6341	234	2	journal	journal	PROPN
ajfa-6341	234	3	of	of	ADP
ajfa-6341	234	4	finance	finance	PROPN
ajfa-6341	234	5	&	&	CCONJ
ajfa-6341	234	6	accounting	accounting	PROPN
ajfa-6341	234	7	,	,	PUNCT
ajfa-6341	234	8	3(1	3(1	NUM
ajfa-6341	234	9	)	)	PUNCT
ajfa-6341	234	10	,	,	PUNCT
ajfa-6341	234	11	52	52	NUM
ajfa-6341	234	12	-	-	SYM
ajfa-6341	234	13	96	96	NUM
ajfa-6341	234	14	.	.	PUNCT
ajfa-6341	235	1	http://dx.doi.orgg/10.5296/ajfa.v3i1.881	http://dx.doi.orgg/10.5296/ajfa.v3i1.881	PROPN
ajfa-6341	235	2	.	.	PUNCT
ajfa-6341	236	1	hair	hair	NOUN
ajfa-6341	236	2	,	,	PUNCT
ajfa-6341	236	3	j.	j.	PROPN
ajfa-6341	236	4	,	,	PUNCT
ajfa-6341	236	5	hult	hult	PROPN
ajfa-6341	236	6	,	,	PUNCT
ajfa-6341	236	7	t.	t.	PROPN
ajfa-6341	236	8	,	,	PUNCT
ajfa-6341	236	9	ringle	ringle	PROPN
ajfa-6341	236	10	,	,	PUNCT
ajfa-6341	236	11	c.	c.	PROPN
ajfa-6341	236	12	,	,	PUNCT
ajfa-6341	236	13	&	&	CCONJ
ajfa-6341	236	14	sartstedt	sartstedt	ADJ
ajfa-6341	236	15	,	,	PUNCT
ajfa-6341	236	16	m.	m.	NOUN
ajfa-6341	236	17	(	(	PUNCT
ajfa-6341	236	18	2013	2013	NUM
ajfa-6341	236	19	)	)	PUNCT
ajfa-6341	236	20	.	.	PUNCT
ajfa-6341	237	1	a	a	DET
ajfa-6341	237	2	primer	primer	NOUN
ajfa-6341	237	3	on	on	ADP
ajfa-6341	237	4	partial	partial	ADJ
ajfa-6341	237	5	least	least	ADJ
ajfa-6341	237	6	squares	square	NOUN
ajfa-6341	237	7	structural	structural	ADJ
ajfa-6341	237	8	euation	euation	NOUN
ajfa-6341	237	9	modeling	modeling	NOUN
ajfa-6341	237	10	(	(	PUNCT
ajfa-6341	237	11	pls	pls	INTJ
ajfa-6341	237	12	-	-	PUNCT
ajfa-6341	237	13	sem	sem	NOUN
ajfa-6341	237	14	)	)	PUNCT
ajfa-6341	237	15	.	.	PUNCT
ajfa-6341	238	1	los	los	PROPN
ajfa-6341	238	2	angles	angles	PROPN
ajfa-6341	238	3	:	:	PUNCT
ajfa-6341	238	4	sage	sage	NOUN
ajfa-6341	238	5	.	.	PUNCT
ajfa-6341	239	1	hall	hall	PROPN
ajfa-6341	239	2	,	,	PUNCT
ajfa-6341	239	3	james	james	PROPN
ajfa-6341	239	4	a.	a.	PROPN
ajfa-6341	239	5	(	(	PUNCT
ajfa-6341	239	6	2013	2013	NUM
ajfa-6341	239	7	)	)	PUNCT
ajfa-6341	239	8	.	.	PUNCT
ajfa-6341	240	1	accounting	account	VERB
ajfa-6341	240	2	information	information	NOUN
ajfa-6341	240	3	systems	system	NOUN
ajfa-6341	240	4	.	.	PUNCT
ajfa-6341	241	1	the	the	DET
ajfa-6341	241	2	eighth	eighth	PROPN
ajfa-6341	241	3	edition	edition	PROPN
ajfa-6341	241	4	.	.	PUNCT
ajfa-6341	241	5	prentice	prentice	PROPN
ajfa-6341	241	6	hall	hall	PROPN
ajfa-6341	241	7	.	.	PUNCT
ajfa-6341	242	1	new	new	PROPN
ajfa-6341	242	2	york	york	PROPN
ajfa-6341	242	3	.	.	PUNCT
ajfa-6341	243	1	haryanto	haryanto	PROPN
ajfa-6341	243	2	.	.	PUNCT
ajfa-6341	244	1	(	(	PUNCT
ajfa-6341	244	2	2013	2013	NUM
ajfa-6341	244	3	)	)	PUNCT
ajfa-6341	244	4	.	.	PUNCT
ajfa-6341	245	1	pengelolaan	pengelolaan	PROPN
ajfa-6341	245	2	dan	dan	PROPN
ajfa-6341	245	3	akuntansi	akuntansi	PROPN
ajfa-6341	245	4	keuangan	keuangan	PROPN
ajfa-6341	245	5	daerah	daerah	PROPN
ajfa-6341	245	6	.	.	PUNCT
ajfa-6341	246	1	semarang	semarang	PROPN
ajfa-6341	246	2	:	:	PUNCT
ajfa-6341	246	3	undip	undip	ADJ
ajfa-6341	246	4	press	press	PROPN
ajfa-6341	246	5	.	.	PUNCT
ajfa-6341	247	1	asian	asian	ADJ
ajfa-6341	247	2	journal	journal	PROPN
ajfa-6341	247	3	of	of	ADP
ajfa-6341	247	4	finance	finance	PROPN
ajfa-6341	247	5	&	&	CCONJ
ajfa-6341	247	6	accounting	accounting	PROPN
ajfa-6341	247	7	issn	issn	PROPN
ajfa-6341	247	8	1946	1946	NUM
ajfa-6341	247	9	-	-	PUNCT
ajfa-6341	247	10	052x	052x	PROPN
ajfa-6341	247	11	2014	2014	NUM
ajfa-6341	247	12	,	,	PUNCT
ajfa-6341	247	13	vol	vol	NOUN
ajfa-6341	247	14	.	.	PROPN
ajfa-6341	248	1	6	6	NUM
ajfa-6341	248	2	,	,	PUNCT
ajfa-6341	248	3	no	no	INTJ
ajfa-6341	248	4	.	.	NOUN
ajfa-6341	248	5	2	2	NUM
ajfa-6341	248	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6341	248	7	318	318	NUM
ajfa-6341	248	8	ghozali	ghozali	PROPN
ajfa-6341	248	9	,	,	PUNCT
ajfa-6341	248	10	i.	i.	PROPN
ajfa-6341	248	11	(	(	PUNCT
ajfa-6341	248	12	2009	2009	NUM
ajfa-6341	248	13	)	)	PUNCT
ajfa-6341	248	14	.	.	PUNCT
ajfa-6341	249	1	aplikasi	aplikasi	PROPN
ajfa-6341	249	2	analisis	analisis	PROPN
ajfa-6341	249	3	multivariate	multivariate	PROPN
ajfa-6341	249	4	dengan	dengan	PROPN
ajfa-6341	249	5	program	program	PROPN
ajfa-6341	249	6	spss	spss	PROPN
ajfa-6341	249	7	.	.	PUNCT
ajfa-6341	250	1	universitas	universitas	PROPN
ajfa-6341	250	2	diponegoro	diponegoro	PROPN
ajfa-6341	250	3	.	.	PUNCT
ajfa-6341	251	1	semarang	semarang	PROPN
ajfa-6341	251	2	.	.	PUNCT
ajfa-6341	251	3	kock	kock	PROPN
ajfa-6341	251	4	,	,	PUNCT
ajfa-6341	251	5	n.	n.	PROPN
ajfa-6341	251	6	(	(	PUNCT
ajfa-6341	251	7	2013	2013	NUM
ajfa-6341	251	8	)	)	PUNCT
ajfa-6341	251	9	.	.	PUNCT
ajfa-6341	252	1	advanced	advanced	ADJ
ajfa-6341	252	2	mediating	mediating	NOUN
ajfa-6341	252	3	effects	effect	NOUN
ajfa-6341	252	4	tests	test	NOUN
ajfa-6341	252	5	,	,	PUNCT
ajfa-6341	252	6	multi	multi	ADJ
ajfa-6341	252	7	-	-	NOUN
ajfa-6341	252	8	group	group	NOUN
ajfa-6341	252	9	analyses	analysis	NOUN
ajfa-6341	252	10	,	,	PUNCT
ajfa-6341	252	11	and	and	CCONJ
ajfa-6341	252	12	measurement	measurement	NOUN
ajfa-6341	252	13	model	model	NOUN
ajfa-6341	252	14	assessments	assessment	NOUN
ajfa-6341	252	15	in	in	ADP
ajfa-6341	252	16	pls	pls	NOUN
ajfa-6341	252	17	-	-	PUNCT
ajfa-6341	252	18	based	base	VERB
ajfa-6341	252	19	sem	sem	NOUN
ajfa-6341	252	20	.	.	PUNCT
ajfa-6341	253	1	scriptwarp	scriptwarp	PROPN
ajfa-6341	253	2	systemslaredo	systemslaredo	PROPN
ajfa-6341	253	3	,	,	PUNCT
ajfa-6341	253	4	texas	texas	PROPN
ajfa-6341	253	5	usa	usa	PROPN
ajfa-6341	253	6	.	.	PUNCT
ajfa-6341	254	1	kim	kim	PROPN
ajfa-6341	254	2	,	,	PUNCT
ajfa-6341	254	3	s.	s.	PROPN
ajfa-6341	254	4	(	(	PUNCT
ajfa-6341	254	5	2005	2005	NUM
ajfa-6341	254	6	)	)	PUNCT
ajfa-6341	254	7	.	.	PUNCT
ajfa-6341	255	1	individual	individual	ADJ
ajfa-6341	255	2	level	level	NOUN
ajfa-6341	255	3	factors	factor	NOUN
ajfa-6341	255	4	and	and	CCONJ
ajfa-6341	255	5	organizational	organizational	ADJ
ajfa-6341	255	6	performance	performance	NOUN
ajfa-6341	255	7	in	in	ADP
ajfa-6341	255	8	government	government	NOUN
ajfa-6341	255	9	oganizations	oganization	NOUN
ajfa-6341	255	10	.	.	PUNCT
ajfa-6341	256	1	journal	journal	NOUN
ajfa-6341	256	2	of	of	ADP
ajfa-6341	256	3	public	public	ADJ
ajfa-6341	256	4	administration	administration	NOUN
ajfa-6341	256	5	research	research	NOUN
ajfa-6341	256	6	and	and	CCONJ
ajfa-6341	256	7	theory	theory	NOUN
ajfa-6341	256	8	,	,	PUNCT
ajfa-6341	256	9	15	15	NUM
ajfa-6341	256	10	,	,	PUNCT
ajfa-6341	256	11	245	245	NUM
ajfa-6341	256	12	-	-	SYM
ajfa-6341	256	13	261	261	NUM
ajfa-6341	256	14	.	.	PUNCT
ajfa-6341	257	1	http://dx.doi.org/10.1093/jopart/mui013	http://dx.doi.org/10.1093/jopart/mui013	PROPN
ajfa-6341	257	2	kengatharan	kengatharan	PROPN
ajfa-6341	257	3	,	,	PUNCT
ajfa-6341	257	4	l.	l.	PROPN
ajfa-6341	257	5	,	,	PUNCT
ajfa-6341	257	6	&	&	CCONJ
ajfa-6341	257	7	navaneethakrishnan	navaneethakrishnan	PROPN
ajfa-6341	257	8	,	,	PUNCT
ajfa-6341	257	9	k.	k.	PROPN
ajfa-6341	257	10	(	(	PUNCT
ajfa-6341	257	11	2014	2014	NUM
ajfa-6341	257	12	)	)	PUNCT
ajfa-6341	257	13	.	.	PUNCT
ajfa-6341	258	1	the	the	DET
ajfa-6341	258	2	influence	influence	NOUN
ajfa-6341	258	3	of	of	ADP
ajfa-6341	258	4	behavioral	behavioral	ADJ
ajfa-6341	258	5	factors	factor	NOUN
ajfa-6341	258	6	in	in	ADP
ajfa-6341	258	7	making	make	VERB
ajfa-6341	258	8	investment	investment	NOUN
ajfa-6341	258	9	decisions	decision	NOUN
ajfa-6341	258	10	and	and	CCONJ
ajfa-6341	258	11	performance	performance	NOUN
ajfa-6341	258	12	:	:	PUNCT
ajfa-6341	258	13	study	study	NOUN
ajfa-6341	258	14	on	on	ADP
ajfa-6341	258	15	investors	investor	NOUN
ajfa-6341	258	16	of	of	ADP
ajfa-6341	258	17	colombo	colombo	PROPN
ajfa-6341	258	18	stock	stock	NOUN
ajfa-6341	258	19	exchange	exchange	PROPN
ajfa-6341	258	20	,	,	PUNCT
ajfa-6341	258	21	sri	sri	PROPN
ajfa-6341	258	22	lanka	lanka	PROPN
ajfa-6341	258	23	.	.	PUNCT
ajfa-6341	259	1	asian	asian	PROPN
ajfa-6341	259	2	journal	journal	PROPN
ajfa-6341	259	3	of	of	ADP
ajfa-6341	259	4	finance	finance	PROPN
ajfa-6341	259	5	&	&	CCONJ
ajfa-6341	259	6	accounting	accounting	NOUN
ajfa-6341	259	7	.	.	PUNCT
ajfa-6341	260	1	6(1	6(1	NUM
ajfa-6341	260	2	)	)	PUNCT
ajfa-6341	260	3	,	,	PUNCT
ajfa-6341	260	4	48	48	NUM
ajfa-6341	260	5	-	-	SYM
ajfa-6341	260	6	53	53	NUM
ajfa-6341	260	7	.	.	PUNCT
ajfa-6341	260	8	http://dx.doi.org/10.5296/ajfa.v6i1.4893	http://dx.doi.org/10.5296/ajfa.v6i1.4893	PROPN
ajfa-6341	260	9	.	.	PUNCT
ajfa-6341	261	1	melati	melati	PROPN
ajfa-6341	261	2	,	,	PUNCT
ajfa-6341	261	3	i.i	i.i	PROPN
ajfa-6341	261	4	.	.	PROPN
ajfa-6341	261	5	(	(	PUNCT
ajfa-6341	261	6	2011	2011	NUM
ajfa-6341	261	7	)	)	PUNCT
ajfa-6341	261	8	.	.	PUNCT
ajfa-6341	262	1	faktor	faktor	NOUN
ajfa-6341	262	2	-	-	PUNCT
ajfa-6341	262	3	faktor	faktor	PROPN
ajfa-6341	262	4	yang	yang	PROPN
ajfa-6341	262	5	mempengaruhi	mempengaruhi	VERB
ajfa-6341	262	6	kinerja	kinerja	PROPN
ajfa-6341	262	7	pegawai	pegawai	PROPN
ajfa-6341	262	8	:	:	PUNCT
ajfa-6341	262	9	studi	studi	PROPN
ajfa-6341	262	10	empiris	empiris	PROPN
ajfa-6341	262	11	pada	pada	PROPN
ajfa-6341	262	12	kementerian	kementerian	PROPN
ajfa-6341	262	13	keuangan	keuangan	VERB
ajfa-6341	262	14	jawa	jawa	PROPN
ajfa-6341	262	15	tengah	tengah	PROPN
ajfa-6341	262	16	.	.	PUNCT
ajfa-6341	263	1	e	e	X
ajfa-6341	263	2	-	-	NOUN
ajfa-6341	263	3	journal	journal	NOUN
ajfa-6341	263	4	undip	undip	PROPN
ajfa-6341	263	5	semarang	semarang	PROPN
ajfa-6341	263	6	.	.	PROPN
ajfa-6341	263	7	muda	muda	PROPN
ajfa-6341	263	8	,	,	PUNCT
ajfa-6341	263	9	i.	i.	PROPN
ajfa-6341	263	10	,	,	PUNCT
ajfa-6341	263	11	&	&	CCONJ
ajfa-6341	263	12	rasdianto	rasdianto	PROPN
ajfa-6341	263	13	,	,	PUNCT
ajfa-6341	263	14	m.	m.	NOUN
ajfa-6341	263	15	s.	s.	PROPN
ajfa-6341	263	16	l.	l.	PROPN
ajfa-6341	263	17	(	(	PUNCT
ajfa-6341	263	18	2014	2014	NUM
ajfa-6341	263	19	)	)	PUNCT
ajfa-6341	263	20	.	.	PUNCT
ajfa-6341	264	1	implementation	implementation	NOUN
ajfa-6341	264	2	of	of	ADP
ajfa-6341	264	3	the	the	DET
ajfa-6341	264	4	cash	cash	NOUN
ajfa-6341	264	5	revenue	revenue	NOUN
ajfa-6341	264	6	system	system	NOUN
ajfa-6341	264	7	:	:	PUNCT
ajfa-6341	264	8	a	a	DET
ajfa-6341	264	9	case	case	NOUN
ajfa-6341	264	10	study	study	NOUN
ajfa-6341	264	11	in	in	ADP
ajfa-6341	264	12	the	the	DET
ajfa-6341	264	13	local	local	ADJ
ajfa-6341	264	14	government	government	NOUN
ajfa-6341	264	15	task	task	NOUN
ajfa-6341	264	16	forces	force	NOUN
ajfa-6341	264	17	’	'	PUNCT
ajfa-6341	264	18	units	unit	NOUN
ajfa-6341	264	19	of	of	ADP
ajfa-6341	264	20	north	north	PROPN
ajfa-6341	264	21	sumatera	sumatera	PROPN
ajfa-6341	264	22	province	province	NOUN
ajfa-6341	264	23	,	,	PUNCT
ajfa-6341	264	24	indonesia	indonesia	PROPN
ajfa-6341	264	25	.	.	PUNCT
ajfa-6341	265	1	information	information	PROPN
ajfa-6341	265	2	management	management	PROPN
ajfa-6341	265	3	&	&	CCONJ
ajfa-6341	265	4	business	business	PROPN
ajfa-6341	265	5	review	review	PROPN
ajfa-6341	265	6	,	,	PUNCT
ajfa-6341	265	7	6(2	6(2	NUM
ajfa-6341	265	8	)	)	PUNCT
ajfa-6341	265	9	nilawati	nilawati	PROPN
ajfa-6341	265	10	,	,	PUNCT
ajfa-6341	265	11	ivon	ivon	NOUN
ajfa-6341	265	12	.	.	PUNCT
ajfa-6341	266	1	(	(	PUNCT
ajfa-6341	266	2	2009	2009	NUM
ajfa-6341	266	3	)	)	PUNCT
ajfa-6341	266	4	.	.	PUNCT
ajfa-6341	267	1	kajian	kajian	PROPN
ajfa-6341	267	2	keterlambatan	keterlambatan	PROPN
ajfa-6341	267	3	laporan	laporan	PROPN
ajfa-6341	267	4	pertanggungjawaban	pertanggungjawaban	PROPN
ajfa-6341	267	5	pengeluaran	pengeluaran	VERB
ajfa-6341	267	6	satuan	satuan	PROPN
ajfa-6341	267	7	kerja	kerja	PROPN
ajfa-6341	267	8	perangkat	perangkat	PROPN
ajfa-6341	267	9	daerah	daerah	PROPN
ajfa-6341	267	10	(	(	PUNCT
ajfa-6341	267	11	skpd	skpd	PROPN
ajfa-6341	267	12	)	)	PUNCT
ajfa-6341	267	13	di	di	PROPN
ajfa-6341	267	14	kabupaten	kabupaten	PROPN
ajfa-6341	267	15	lampung	lampung	PROPN
ajfa-6341	267	16	tengah	tengah	PROPN
ajfa-6341	267	17	tahun	tahun	PROPN
ajfa-6341	267	18	2008	2008	NUM
ajfa-6341	267	19	.	.	PUNCT
ajfa-6341	268	1	jurnal	jurnal	ADJ
ajfa-6341	268	2	on	on	ADP
ajfa-6341	268	3	line	line	NOUN
ajfa-6341	268	4	universitas	universita	NOUN
ajfa-6341	268	5	indonesia	indonesia	PROPN
ajfa-6341	268	6	.	.	PUNCT
ajfa-6341	269	1	rahman	rahman	PROPN
ajfa-6341	269	2	,	,	PUNCT
ajfa-6341	269	3	a.	a.	NOUN
ajfa-6341	269	4	,	,	PUNCT
ajfa-6341	269	5	darwanis	darwanis	PROPN
ajfa-6341	269	6	,	,	PUNCT
ajfa-6341	269	7	&	&	CCONJ
ajfa-6341	269	8	siswar	siswar	PROPN
ajfa-6341	269	9	,	,	PUNCT
ajfa-6341	269	10	d.	d.	PROPN
ajfa-6341	269	11	(	(	PUNCT
ajfa-6341	269	12	2012	2012	NUM
ajfa-6341	269	13	)	)	PUNCT
ajfa-6341	269	14	.	.	PUNCT
ajfa-6341	270	1	pengaruh	pengaruh	PROPN
ajfa-6341	270	2	kompetensi	kompetensi	PROPN
ajfa-6341	270	3	,	,	PUNCT
ajfa-6341	270	4	pelatihan	pelatihan	PROPN
ajfa-6341	270	5	dan	dan	PROPN
ajfa-6341	270	6	sistem	sistem	PROPN
ajfa-6341	270	7	akuntansi	akuntansi	PROPN
ajfa-6341	270	8	instansi	instansi	PROPN
ajfa-6341	270	9	terhadap	terhadap	PROPN
ajfa-6341	270	10	kualitas	kualita	NOUN
ajfa-6341	270	11	pertanggungjawaban	pertanggungjawaban	VERB
ajfa-6341	270	12	laporan	laporan	ADJ
ajfa-6341	270	13	keuangan	keuangan	PROPN
ajfa-6341	270	14	dana	dana	PROPN
ajfa-6341	270	15	dekonsentrasi	dekonsentrasi	PROPN
ajfa-6341	270	16	(	(	PUNCT
ajfa-6341	270	17	studi	studi	PROPN
ajfa-6341	270	18	pada	pada	PROPN
ajfa-6341	270	19	satuan	satuan	PROPN
ajfa-6341	270	20	kerja	kerja	PROPN
ajfa-6341	270	21	pemerintah	pemerintah	PROPN
ajfa-6341	270	22	aceh	aceh	PROPN
ajfa-6341	270	23	yang	yang	PROPN
ajfa-6341	270	24	mengelola	mengelola	PROPN
ajfa-6341	270	25	dana	dana	PROPN
ajfa-6341	270	26	dekonsentrasi	dekonsentrasi	PROPN
ajfa-6341	270	27	)	)	PUNCT
ajfa-6341	270	28	.	.	PUNCT
ajfa-6341	271	1	jurnal	jurnal	ADJ
ajfa-6341	271	2	akuntansi	akuntansi	PROPN
ajfa-6341	271	3	pascasarjana	pascasarjana	PROPN
ajfa-6341	271	4	universitas	universitas	PROPN
ajfa-6341	271	5	syiah	syiah	PROPN
ajfa-6341	271	6	kuala	kuala	PROPN
ajfa-6341	271	7	banda	banda	PROPN
ajfa-6341	271	8	aceh	aceh	PROPN
ajfa-6341	271	9	,	,	PUNCT
ajfa-6341	271	10	2(1	2(1	NUM
ajfa-6341	271	11	)	)	PUNCT
ajfa-6341	271	12	.	.	PUNCT
ajfa-6341	272	1	pangkong	pangkong	PROPN
ajfa-6341	272	2	,	,	PUNCT
ajfa-6341	272	3	t.c	t.c	PROPN
ajfa-6341	272	4	.	.	PROPN
ajfa-6341	272	5	,	,	PUNCT
ajfa-6341	272	6	david	david	PROPN
ajfa-6341	272	7	,	,	PUNCT
ajfa-6341	272	8	p.e.s	p.e.s	VERB
ajfa-6341	272	9	.	.	PROPN
ajfa-6341	272	10	,	,	PUNCT
ajfa-6341	272	11	&	&	CCONJ
ajfa-6341	272	12	jullie	jullie	PROPN
ajfa-6341	272	13	,	,	PUNCT
ajfa-6341	272	14	j.s	j.s	PROPN
ajfa-6341	272	15	.	.	PROPN
ajfa-6341	273	1	(	(	PUNCT
ajfa-6341	273	2	2013	2013	NUM
ajfa-6341	273	3	)	)	PUNCT
ajfa-6341	273	4	.	.	PUNCT
ajfa-6341	274	1	faktor	faktor	NOUN
ajfa-6341	274	2	-	-	PUNCT
ajfa-6341	274	3	faktor	faktor	PROPN
ajfa-6341	274	4	yang	yang	PROPN
ajfa-6341	274	5	mempengaruhi	mempengaruhi	PROPN
ajfa-6341	274	6	kemampuan	kemampuan	PROPN
ajfa-6341	274	7	penyusunan	penyusunan	PROPN
ajfa-6341	274	8	laporan	laporan	PROPN
ajfa-6341	274	9	keuangan	keuangan	PROPN
ajfa-6341	274	10	pemerintah	pemerintah	PROPN
ajfa-6341	274	11	daerah	daerah	PROPN
ajfa-6341	274	12	di	di	PROPN
ajfa-6341	274	13	kabupaten	kabupaten	PROPN
ajfa-6341	274	14	biak	biak	PROPN
ajfa-6341	274	15	numfor	numfor	PROPN
ajfa-6341	274	16	.	.	PUNCT
ajfa-6341	275	1	jurnal	jurnal	PROPN
ajfa-6341	275	2	riset	riset	PROPN
ajfa-6341	275	3	akuntansi	akuntansi	PROPN
ajfa-6341	275	4	dan	dan	PROPN
ajfa-6341	275	5	auditing	auditing	PROPN
ajfa-6341	275	6	,	,	PUNCT
ajfa-6341	275	7	4(1	4(1	NUM
ajfa-6341	275	8	)	)	PUNCT
ajfa-6341	275	9	,	,	PUNCT
ajfa-6341	275	10	157	157	NUM
ajfa-6341	275	11	-	-	SYM
ajfa-6341	275	12	170	170	NUM
ajfa-6341	275	13	.	.	PUNCT
ajfa-6341	276	1	robbins	robbins	PROPN
ajfa-6341	276	2	,	,	PUNCT
ajfa-6341	276	3	s.p	s.p	PROPN
ajfa-6341	276	4	.	.	PROPN
ajfa-6341	276	5	,	,	PUNCT
ajfa-6341	276	6	&	&	CCONJ
ajfa-6341	276	7	judge	judge	PROPN
ajfa-6341	276	8	.	.	PUNCT
ajfa-6341	277	1	(	(	PUNCT
ajfa-6341	277	2	2007	2007	NUM
ajfa-6341	277	3	)	)	PUNCT
ajfa-6341	277	4	.	.	PUNCT
ajfa-6341	278	1	perilaku	perilaku	PROPN
ajfa-6341	278	2	organisasi	organisasi	PROPN
ajfa-6341	278	3	.	.	PUNCT
ajfa-6341	279	1	edisi	edisi	VERB
ajfa-6341	279	2	ke-10	ke-10	X
ajfa-6341	279	3	.	.	PUNCT
ajfa-6341	280	1	terjemahan	terjemahan	PROPN
ajfa-6341	280	2	benyamin	benyamin	PROPN
ajfa-6341	280	3	molan	molan	PROPN
ajfa-6341	280	4	.	.	PUNCT
ajfa-6341	281	1	jakarta	jakarta	PROPN
ajfa-6341	281	2	:	:	PUNCT
ajfa-6341	281	3	pt	pt	PROPN
ajfa-6341	281	4	indeks	indeks	PROPN
ajfa-6341	281	5	.	.	PUNCT
ajfa-6341	282	1	sholihin	sholihin	PROPN
ajfa-6341	282	2	,	,	PUNCT
ajfa-6341	282	3	m.	m.	NOUN
ajfa-6341	282	4	,	,	PUNCT
ajfa-6341	282	5	&	&	CCONJ
ajfa-6341	282	6	ratmono	ratmono	PROPN
ajfa-6341	282	7	,	,	PUNCT
ajfa-6341	282	8	d.	d.	PROPN
ajfa-6341	282	9	(	(	PUNCT
ajfa-6341	282	10	2013	2013	NUM
ajfa-6341	282	11	)	)	PUNCT
ajfa-6341	282	12	.	.	PUNCT
ajfa-6341	283	1	analisis	analisis	ADJ
ajfa-6341	283	2	sem	sem	PROPN
ajfa-6341	283	3	-	-	PUNCT
ajfa-6341	283	4	pls	pls	PROPN
ajfa-6341	283	5	dengan	dengan	PROPN
ajfa-6341	283	6	warppls	warppls	PROPN
ajfa-6341	283	7	3.0	3.0	NUM
ajfa-6341	283	8	untuk	untuk	NOUN
ajfa-6341	283	9	hubungan	hubungan	ADJ
ajfa-6341	283	10	non	non	PROPN
ajfa-6341	283	11	linier	linier	PROPN
ajfa-6341	283	12	dalam	dalam	PROPN
ajfa-6341	283	13	penelitian	penelitian	PROPN
ajfa-6341	283	14	sosial	sosial	PROPN
ajfa-6341	283	15	dan	dan	PROPN
ajfa-6341	283	16	bisnis	bisnis	PROPN
ajfa-6341	283	17	.	.	PUNCT
ajfa-6341	284	1	penerbit	penerbit	PROPN
ajfa-6341	284	2	andi	andi	PROPN
ajfa-6341	284	3	yogyakarta	yogyakarta	PROPN
ajfa-6341	284	4	.	.	PUNCT
ajfa-6341	285	1	siegel	siegel	PROPN
ajfa-6341	285	2	,	,	PUNCT
ajfa-6341	285	3	s.	s.	PROPN
ajfa-6341	285	4	,	,	PUNCT
ajfa-6341	285	5	&	&	CCONJ
ajfa-6341	285	6	marcony	marcony	PROPN
ajfa-6341	285	7	.	.	PUNCT
ajfa-6341	286	1	(	(	PUNCT
ajfa-6341	286	2	1989	1989	NUM
ajfa-6341	286	3	)	)	PUNCT
ajfa-6341	286	4	.	.	PUNCT
ajfa-6341	287	1	non	non	ADJ
ajfa-6341	287	2	-	-	ADJ
ajfa-6341	287	3	parametric	parametric	ADJ
ajfa-6341	287	4	statistics	statistic	NOUN
ajfa-6341	287	5	.	.	PUNCT
ajfa-6341	288	1	new	new	PROPN
ajfa-6341	288	2	york	york	PROPN
ajfa-6341	288	3	:	:	PUNCT
ajfa-6341	288	4	mcgraw	mcgraw	PROPN
ajfa-6341	288	5	hill	hill	PROPN
ajfa-6341	288	6	.	.	PUNCT
ajfa-6341	289	1	wibowo	wibowo	PROPN
ajfa-6341	289	2	,	,	PUNCT
ajfa-6341	289	3	dedye	dedye	NOUN
ajfa-6341	289	4	priyo	priyo	NOUN
ajfa-6341	289	5	.	.	PUNCT
ajfa-6341	290	1	(	(	PUNCT
ajfa-6341	290	2	2013	2013	NUM
ajfa-6341	290	3	)	)	PUNCT
ajfa-6341	290	4	.	.	PUNCT
ajfa-6341	291	1	analisis	analisis	ADJ
ajfa-6341	291	2	faktor	faktor	NOUN
ajfa-6341	291	3	-	-	PUNCT
ajfa-6341	291	4	faktor	faktor	NOUN
ajfa-6341	291	5	yang	yang	PROPN
ajfa-6341	291	6	mempengaruhi	mempengaruhi	PROPN
ajfa-6341	291	7	waktu	waktu	PROPN
ajfa-6341	291	8	penyelesaian	penyelesaian	PROPN
ajfa-6341	291	9	rekonsiliasi	rekonsiliasi	PROPN
ajfa-6341	291	10	data	data	PROPN
ajfa-6341	291	11	sai	sai	PROPN
ajfa-6341	291	12	satuan	satuan	PROPN
ajfa-6341	291	13	kerja	kerja	PROPN
ajfa-6341	291	14	(	(	PUNCT
ajfa-6341	291	15	studi	studi	PROPN
ajfa-6341	291	16	pada	pada	PROPN
ajfa-6341	291	17	satuan	satuan	PROPN
ajfa-6341	291	18	kerja	kerja	PROPN
ajfa-6341	291	19	di	di	PROPN
ajfa-6341	291	20	wilayah	wilayah	PROPN
ajfa-6341	291	21	kerja	kerja	PROPN
ajfa-6341	291	22	kppn	kppn	PROPN
ajfa-6341	291	23	malang	malang	PROPN
ajfa-6341	291	24	)	)	PUNCT
ajfa-6341	291	25	.	.	PUNCT
ajfa-6341	292	1	jurnal	jurnal	ADJ
ajfa-6341	292	2	on	on	ADP
ajfa-6341	292	3	line	line	NOUN
ajfa-6341	292	4	universitas	universita	NOUN
ajfa-6341	292	5	brawijaya	brawijaya	PROPN
ajfa-6341	292	6	malang	malang	PROPN
ajfa-6341	292	7	.	.	PUNCT