id	sid	tid	token	lemma	pos
cana-3380	1	1	communications	communication	NOUN
cana-3380	1	2	on	on	ADP
cana-3380	1	3	applied	apply	VERB
cana-3380	1	4	nonlinear	nonlinear	ADJ
cana-3380	1	5	analysis	analysis	NOUN
cana-3380	1	6	issn	issn	NOUN
cana-3380	1	7	:	:	PUNCT
cana-3380	1	8	1074	1074	NUM
cana-3380	1	9	-	-	PUNCT
cana-3380	1	10	133x	133x	NUM
cana-3380	1	11	vol	vol	NOUN
cana-3380	1	12	32	32	NUM
cana-3380	1	13	no	no	NOUN
cana-3380	1	14	.	.	PUNCT
cana-3380	2	1	7s	7	NOUN
cana-3380	2	2	(	(	PUNCT
cana-3380	2	3	2025	2025	NUM
cana-3380	2	4	)	)	PUNCT
cana-3380	2	5	230	230	NUM
cana-3380	2	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	2	7	the	the	DET
cana-3380	2	8	influence	influence	NOUN
cana-3380	2	9	of	of	ADP
cana-3380	2	10	competence	competence	NOUN
cana-3380	2	11	,	,	PUNCT
cana-3380	2	12	integrity	integrity	NOUN
cana-3380	2	13	,	,	PUNCT
cana-3380	2	14	and	and	CCONJ
cana-3380	2	15	compensation	compensation	NOUN
cana-3380	2	16	on	on	ADP
cana-3380	2	17	internal	internal	ADJ
cana-3380	2	18	audit	audit	NOUN
cana-3380	2	19	units	unit	NOUN
cana-3380	2	20	performance	performance	VERB
cana-3380	2	21	1mukodas	1mukodas	PROPN
cana-3380	2	22	arif	arif	PROPN
cana-3380	2	23	subekti	subekti	NOUN
cana-3380	2	24	,	,	PUNCT
cana-3380	2	25	2suryadi	2suryadi	NUM
cana-3380	2	26	,	,	PUNCT
cana-3380	2	27	3masduki	3masduki	NUM
cana-3380	2	28	ahmad	ahmad	NOUN
cana-3380	2	29	1student	1student	NUM
cana-3380	2	30	of	of	ADP
cana-3380	2	31	education	education	NOUN
cana-3380	2	32	management	management	NOUN
cana-3380	2	33	doctoral	doctoral	ADJ
cana-3380	2	34	programme	programme	NOUN
cana-3380	2	35	,	,	PUNCT
cana-3380	2	36	universitas	universita	NOUN
cana-3380	2	37	negeri	negeri	PROPN
cana-3380	2	38	jakarta	jakarta	PROPN
cana-3380	2	39	2educational	2educational	PROPN
cana-3380	2	40	management	management	NOUN
cana-3380	2	41	doctoral	doctoral	ADJ
cana-3380	2	42	programme	programme	NOUN
cana-3380	2	43	,	,	PUNCT
cana-3380	2	44	universitas	universita	NOUN
cana-3380	2	45	negeri	negeri	PROPN
cana-3380	2	46	jakarta	jakarta	PROPN
cana-3380	2	47	3educational	3educational	PROPN
cana-3380	2	48	management	management	NOUN
cana-3380	2	49	programme	programme	NOUN
cana-3380	2	50	,	,	PUNCT
cana-3380	2	51	faculty	faculty	NOUN
cana-3380	2	52	of	of	ADP
cana-3380	2	53	education	education	NOUN
cana-3380	2	54	,	,	PUNCT
cana-3380	2	55	universitas	universita	NOUN
cana-3380	2	56	negeri	negeri	PROPN
cana-3380	2	57	jakarta	jakarta	PROPN
cana-3380	2	58	1mukodas_9911922014@mhs.unj.ac.id	1mukodas_9911922014@mhs.unj.ac.id	PROPN
cana-3380	2	59	2suryadi@unj.ac.id	2suryadi@unj.ac.id	NUM
cana-3380	2	60	,	,	PUNCT
cana-3380	2	61	3masduki@unj.ac.id	3masduki@unj.ac.id	NUM
cana-3380	2	62	article	article	NOUN
cana-3380	2	63	history	history	NOUN
cana-3380	2	64	:	:	PUNCT
cana-3380	2	65	received	receive	VERB
cana-3380	2	66	:	:	PUNCT
cana-3380	2	67	24	24	NUM
cana-3380	2	68	-	-	SYM
cana-3380	2	69	10	10	NUM
cana-3380	2	70	-	-	PUNCT
cana-3380	2	71	2024	2024	NUM
cana-3380	2	72	revised	revise	VERB
cana-3380	2	73	:	:	PUNCT
cana-3380	2	74	07	07	NUM
cana-3380	2	75	-	-	SYM
cana-3380	2	76	11	11	NUM
cana-3380	2	77	-	-	PUNCT
cana-3380	2	78	2024	2024	NUM
cana-3380	2	79	accepted	accept	VERB
cana-3380	2	80	:	:	PUNCT
cana-3380	2	81	15	15	NUM
cana-3380	2	82	-	-	SYM
cana-3380	2	83	12	12	NUM
cana-3380	2	84	-	-	PUNCT
cana-3380	2	85	2024	2024	NUM
cana-3380	2	86	abstract	abstract	NOUN
cana-3380	2	87	:	:	PUNCT
cana-3380	2	88	internal	internal	ADJ
cana-3380	2	89	audit	audit	NOUN
cana-3380	2	90	units	unit	NOUN
cana-3380	2	91	(	(	PUNCT
cana-3380	2	92	spi	spi	NOUN
cana-3380	2	93	)	)	PUNCT
cana-3380	2	94	at	at	ADP
cana-3380	2	95	state	state	NOUN
cana-3380	2	96	islamic	islamic	ADJ
cana-3380	2	97	universities	university	NOUN
cana-3380	2	98	face	face	VERB
cana-3380	2	99	significant	significant	ADJ
cana-3380	2	100	challenges	challenge	NOUN
cana-3380	2	101	in	in	ADP
cana-3380	2	102	ensuring	ensure	VERB
cana-3380	2	103	effective	effective	ADJ
cana-3380	2	104	and	and	CCONJ
cana-3380	2	105	accountable	accountable	ADJ
cana-3380	2	106	governance	governance	NOUN
cana-3380	2	107	.	.	PUNCT
cana-3380	3	1	these	these	DET
cana-3380	3	2	challenges	challenge	NOUN
cana-3380	3	3	arise	arise	VERB
cana-3380	3	4	from	from	ADP
cana-3380	3	5	limited	limited	ADJ
cana-3380	3	6	technical	technical	ADJ
cana-3380	3	7	competence	competence	NOUN
cana-3380	3	8	,	,	PUNCT
cana-3380	3	9	inconsistent	inconsistent	ADJ
cana-3380	3	10	integrity	integrity	NOUN
cana-3380	3	11	practices	practice	NOUN
cana-3380	3	12	,	,	PUNCT
cana-3380	3	13	and	and	CCONJ
cana-3380	3	14	a	a	DET
cana-3380	3	15	lack	lack	NOUN
cana-3380	3	16	of	of	ADP
cana-3380	3	17	equitable	equitable	ADJ
cana-3380	3	18	compensation	compensation	NOUN
cana-3380	3	19	systems	system	NOUN
cana-3380	3	20	.	.	PUNCT
cana-3380	4	1	this	this	DET
cana-3380	4	2	study	study	NOUN
cana-3380	4	3	aims	aim	VERB
cana-3380	4	4	to	to	PART
cana-3380	4	5	examine	examine	VERB
cana-3380	4	6	the	the	DET
cana-3380	4	7	influence	influence	NOUN
cana-3380	4	8	of	of	ADP
cana-3380	4	9	competence	competence	NOUN
cana-3380	4	10	,	,	PUNCT
cana-3380	4	11	integrity	integrity	NOUN
cana-3380	4	12	,	,	PUNCT
cana-3380	4	13	and	and	CCONJ
cana-3380	4	14	compensation	compensation	NOUN
cana-3380	4	15	on	on	ADP
cana-3380	4	16	spi	spi	NOUN
cana-3380	4	17	performance	performance	NOUN
cana-3380	4	18	,	,	PUNCT
cana-3380	4	19	focusing	focus	VERB
cana-3380	4	20	on	on	ADP
cana-3380	4	21	their	their	PRON
cana-3380	4	22	direct	direct	ADJ
cana-3380	4	23	and	and	CCONJ
cana-3380	4	24	mediated	mediate	VERB
cana-3380	4	25	effects	effect	NOUN
cana-3380	4	26	.	.	PUNCT
cana-3380	5	1	the	the	DET
cana-3380	5	2	novelty	novelty	NOUN
cana-3380	5	3	of	of	ADP
cana-3380	5	4	this	this	DET
cana-3380	5	5	research	research	NOUN
cana-3380	5	6	lies	lie	VERB
cana-3380	5	7	in	in	ADP
cana-3380	5	8	exploring	explore	VERB
cana-3380	5	9	the	the	DET
cana-3380	5	10	limited	limited	ADJ
cana-3380	5	11	role	role	NOUN
cana-3380	5	12	of	of	ADP
cana-3380	5	13	compensation	compensation	NOUN
cana-3380	5	14	compared	compare	VERB
cana-3380	5	15	to	to	ADP
cana-3380	5	16	intrinsic	intrinsic	ADJ
cana-3380	5	17	factors	factor	NOUN
cana-3380	5	18	like	like	ADP
cana-3380	5	19	competence	competence	NOUN
cana-3380	5	20	and	and	CCONJ
cana-3380	5	21	integrity	integrity	NOUN
cana-3380	5	22	in	in	ADP
cana-3380	5	23	enhancing	enhance	VERB
cana-3380	5	24	internal	internal	ADJ
cana-3380	5	25	audit	audit	NOUN
cana-3380	5	26	functions	function	NOUN
cana-3380	5	27	.	.	PUNCT
cana-3380	6	1	a	a	DET
cana-3380	6	2	quantitative	quantitative	ADJ
cana-3380	6	3	research	research	NOUN
cana-3380	6	4	design	design	NOUN
cana-3380	6	5	was	be	AUX
cana-3380	6	6	employed	employ	VERB
cana-3380	6	7	,	,	PUNCT
cana-3380	6	8	involving	involve	VERB
cana-3380	6	9	120	120	NUM
cana-3380	6	10	spi	spi	NOUN
cana-3380	6	11	personnel	personnel	NOUN
cana-3380	6	12	from	from	ADP
cana-3380	6	13	various	various	ADJ
cana-3380	6	14	universities	university	NOUN
cana-3380	6	15	.	.	PUNCT
cana-3380	7	1	data	datum	NOUN
cana-3380	7	2	were	be	AUX
cana-3380	7	3	collected	collect	VERB
cana-3380	7	4	through	through	ADP
cana-3380	7	5	structured	structured	ADJ
cana-3380	7	6	surveys	survey	NOUN
cana-3380	7	7	and	and	CCONJ
cana-3380	7	8	analyzed	analyze	VERB
cana-3380	7	9	using	use	VERB
cana-3380	7	10	structural	structural	ADJ
cana-3380	7	11	equation	equation	NOUN
cana-3380	7	12	modeling	modeling	NOUN
cana-3380	7	13	(	(	PUNCT
cana-3380	7	14	sem	sem	NOUN
cana-3380	7	15	)	)	PUNCT
cana-3380	7	16	.	.	PUNCT
cana-3380	8	1	results	result	NOUN
cana-3380	8	2	showed	show	VERB
cana-3380	8	3	that	that	SCONJ
cana-3380	8	4	competence	competence	NOUN
cana-3380	8	5	and	and	CCONJ
cana-3380	8	6	integrity	integrity	NOUN
cana-3380	8	7	positively	positively	ADV
cana-3380	8	8	and	and	CCONJ
cana-3380	8	9	significantly	significantly	ADV
cana-3380	8	10	impact	impact	VERB
cana-3380	8	11	spi	spi	NOUN
cana-3380	8	12	performance	performance	NOUN
cana-3380	8	13	,	,	PUNCT
cana-3380	8	14	with	with	ADP
cana-3380	8	15	competence	competence	NOUN
cana-3380	8	16	being	be	AUX
cana-3380	8	17	the	the	DET
cana-3380	8	18	most	most	ADV
cana-3380	8	19	dominant	dominant	ADJ
cana-3380	8	20	factor	factor	NOUN
cana-3380	8	21	.	.	PUNCT
cana-3380	9	1	integrity	integrity	NOUN
cana-3380	9	2	also	also	ADV
cana-3380	9	3	mediates	mediate	VERB
cana-3380	9	4	the	the	DET
cana-3380	9	5	relationship	relationship	NOUN
cana-3380	9	6	between	between	ADP
cana-3380	9	7	competence	competence	NOUN
cana-3380	9	8	and	and	CCONJ
cana-3380	9	9	performance	performance	NOUN
cana-3380	9	10	.	.	PUNCT
cana-3380	10	1	however	however	ADV
cana-3380	10	2	,	,	PUNCT
cana-3380	10	3	compensation	compensation	NOUN
cana-3380	10	4	did	do	AUX
cana-3380	10	5	not	not	PART
cana-3380	10	6	have	have	VERB
cana-3380	10	7	a	a	DET
cana-3380	10	8	significant	significant	ADJ
cana-3380	10	9	direct	direct	ADJ
cana-3380	10	10	or	or	CCONJ
cana-3380	10	11	mediating	mediate	VERB
cana-3380	10	12	effect	effect	NOUN
cana-3380	10	13	on	on	ADP
cana-3380	10	14	performance	performance	NOUN
cana-3380	10	15	,	,	PUNCT
cana-3380	10	16	indicating	indicate	VERB
cana-3380	10	17	the	the	DET
cana-3380	10	18	greater	great	ADJ
cana-3380	10	19	importance	importance	NOUN
cana-3380	10	20	of	of	ADP
cana-3380	10	21	intrinsic	intrinsic	ADJ
cana-3380	10	22	motivators	motivator	NOUN
cana-3380	10	23	.	.	PUNCT
cana-3380	11	1	the	the	DET
cana-3380	11	2	findings	finding	NOUN
cana-3380	11	3	emphasize	emphasize	VERB
cana-3380	11	4	the	the	DET
cana-3380	11	5	need	need	NOUN
cana-3380	11	6	for	for	ADP
cana-3380	11	7	improving	improve	VERB
cana-3380	11	8	spi	spi	NOUN
cana-3380	11	9	competence	competence	NOUN
cana-3380	11	10	through	through	ADP
cana-3380	11	11	technical	technical	ADJ
cana-3380	11	12	training	training	NOUN
cana-3380	11	13	and	and	CCONJ
cana-3380	11	14	fostering	foster	VERB
cana-3380	11	15	a	a	DET
cana-3380	11	16	culture	culture	NOUN
cana-3380	11	17	of	of	ADP
cana-3380	11	18	integrity	integrity	NOUN
cana-3380	11	19	via	via	ADP
cana-3380	11	20	ethical	ethical	ADJ
cana-3380	11	21	programs	program	NOUN
cana-3380	11	22	.	.	PUNCT
cana-3380	12	1	compensation	compensation	NOUN
cana-3380	12	2	should	should	AUX
cana-3380	12	3	still	still	ADV
cana-3380	12	4	be	be	AUX
cana-3380	12	5	fair	fair	ADJ
cana-3380	12	6	but	but	CCONJ
cana-3380	12	7	should	should	AUX
cana-3380	12	8	not	not	PART
cana-3380	12	9	be	be	AUX
cana-3380	12	10	the	the	DET
cana-3380	12	11	primary	primary	ADJ
cana-3380	12	12	focus	focus	NOUN
cana-3380	12	13	.	.	PUNCT
cana-3380	13	1	these	these	DET
cana-3380	13	2	results	result	NOUN
cana-3380	13	3	provide	provide	VERB
cana-3380	13	4	actionable	actionable	ADJ
cana-3380	13	5	insights	insight	NOUN
cana-3380	13	6	for	for	ADP
cana-3380	13	7	policymakers	policymaker	NOUN
cana-3380	13	8	and	and	CCONJ
cana-3380	13	9	educational	educational	ADJ
cana-3380	13	10	leaders	leader	NOUN
cana-3380	13	11	to	to	PART
cana-3380	13	12	enhance	enhance	VERB
cana-3380	13	13	the	the	DET
cana-3380	13	14	effectiveness	effectiveness	NOUN
cana-3380	13	15	of	of	ADP
cana-3380	13	16	internal	internal	ADJ
cana-3380	13	17	audit	audit	NOUN
cana-3380	13	18	units	unit	NOUN
cana-3380	13	19	in	in	ADP
cana-3380	13	20	higher	high	ADJ
cana-3380	13	21	education	education	NOUN
cana-3380	13	22	.	.	PUNCT
cana-3380	14	1	keywords	keyword	NOUN
cana-3380	14	2	:	:	PUNCT
cana-3380	14	3	competence	competence	NOUN
cana-3380	14	4	,	,	PUNCT
cana-3380	14	5	integrity	integrity	NOUN
cana-3380	14	6	,	,	PUNCT
cana-3380	14	7	compensation	compensation	NOUN
cana-3380	14	8	,	,	PUNCT
cana-3380	14	9	performance	performance	NOUN
cana-3380	14	10	,	,	PUNCT
cana-3380	14	11	spi	spi	NOUN
cana-3380	14	12	background	background	NOUN
cana-3380	14	13	of	of	ADP
cana-3380	14	14	the	the	DET
cana-3380	14	15	study	study	NOUN
cana-3380	14	16	higher	high	ADJ
cana-3380	14	17	education	education	NOUN
cana-3380	14	18	plays	play	VERB
cana-3380	14	19	a	a	DET
cana-3380	14	20	pivotal	pivotal	ADJ
cana-3380	14	21	role	role	NOUN
cana-3380	14	22	in	in	ADP
cana-3380	14	23	fostering	foster	VERB
cana-3380	14	24	competent	competent	ADJ
cana-3380	14	25	and	and	CCONJ
cana-3380	14	26	globally	globally	ADV
cana-3380	14	27	competitive	competitive	ADJ
cana-3380	14	28	human	human	ADJ
cana-3380	14	29	resources	resource	NOUN
cana-3380	14	30	.	.	PUNCT
cana-3380	15	1	state	state	NOUN
cana-3380	15	2	islamic	islamic	PROPN
cana-3380	15	3	higher	high	ADJ
cana-3380	15	4	education	education	NOUN
cana-3380	15	5	institutions	institution	NOUN
cana-3380	15	6	(	(	PUNCT
cana-3380	15	7	perguruan	perguruan	PROPN
cana-3380	15	8	tinggi	tinggi	PROPN
cana-3380	15	9	keagamaan	keagamaan	PROPN
cana-3380	15	10	islam	islam	PROPN
cana-3380	15	11	negeri	negeri	PROPN
cana-3380	15	12	,	,	PUNCT
cana-3380	15	13	or	or	CCONJ
cana-3380	15	14	ptkin	ptkin	NOUN
cana-3380	15	15	)	)	PUNCT
cana-3380	15	16	,	,	PUNCT
cana-3380	15	17	including	include	VERB
cana-3380	15	18	state	state	NOUN
cana-3380	15	19	islamic	islamic	ADJ
cana-3380	15	20	universities	university	NOUN
cana-3380	15	21	(	(	PUNCT
cana-3380	15	22	universitas	universita	NOUN
cana-3380	15	23	islam	islam	PROPN
cana-3380	15	24	negeri	negeri	PROPN
cana-3380	15	25	,	,	PUNCT
cana-3380	15	26	or	or	CCONJ
cana-3380	15	27	uin	uin	PROPN
cana-3380	15	28	)	)	PUNCT
cana-3380	15	29	,	,	PUNCT
cana-3380	15	30	are	be	AUX
cana-3380	15	31	strategically	strategically	ADV
cana-3380	15	32	positioned	positioned	ADJ
cana-3380	15	33	to	to	PART
cana-3380	15	34	drive	drive	VERB
cana-3380	15	35	scientific	scientific	ADJ
cana-3380	15	36	advancements	advancement	NOUN
cana-3380	15	37	and	and	CCONJ
cana-3380	15	38	innovation	innovation	NOUN
cana-3380	15	39	for	for	ADP
cana-3380	15	40	national	national	ADJ
cana-3380	15	41	progress	progress	NOUN
cana-3380	15	42	.	.	PUNCT
cana-3380	16	1	beyond	beyond	ADP
cana-3380	16	2	their	their	PRON
cana-3380	16	3	academic	academic	ADJ
cana-3380	16	4	mandate	mandate	NOUN
cana-3380	16	5	,	,	PUNCT
cana-3380	16	6	uins	uin	NOUN
cana-3380	16	7	are	be	AUX
cana-3380	16	8	tasked	task	VERB
cana-3380	16	9	with	with	ADP
cana-3380	16	10	maintaining	maintain	VERB
cana-3380	16	11	exemplary	exemplary	ADJ
cana-3380	16	12	governance	governance	NOUN
cana-3380	16	13	standards	standard	NOUN
cana-3380	16	14	,	,	PUNCT
cana-3380	16	15	encompassing	encompass	VERB
cana-3380	16	16	both	both	CCONJ
cana-3380	16	17	academic	academic	ADJ
cana-3380	16	18	and	and	CCONJ
cana-3380	16	19	non	non	ADJ
cana-3380	16	20	-	-	ADJ
cana-3380	16	21	academic	academic	ADJ
cana-3380	16	22	domains	domain	NOUN
cana-3380	16	23	.	.	PUNCT
cana-3380	17	1	to	to	PART
cana-3380	17	2	ensure	ensure	VERB
cana-3380	17	3	effective	effective	ADJ
cana-3380	17	4	governance	governance	NOUN
cana-3380	17	5	,	,	PUNCT
cana-3380	17	6	the	the	DET
cana-3380	17	7	establishment	establishment	NOUN
cana-3380	17	8	of	of	ADP
cana-3380	17	9	internal	internal	ADJ
cana-3380	17	10	audit	audit	NOUN
cana-3380	17	11	units	unit	NOUN
cana-3380	17	12	(	(	PUNCT
cana-3380	17	13	satuan	satuan	PROPN
cana-3380	17	14	pengawas	pengawa	VERB
cana-3380	17	15	internal	internal	ADJ
cana-3380	17	16	,	,	PUNCT
cana-3380	17	17	or	or	CCONJ
cana-3380	17	18	spi	spi	NOUN
cana-3380	17	19	)	)	PUNCT
cana-3380	17	20	is	be	AUX
cana-3380	17	21	crucial	crucial	ADJ
cana-3380	17	22	.	.	PUNCT
cana-3380	18	1	as	as	SCONJ
cana-3380	18	2	stipulated	stipulate	VERB
cana-3380	18	3	in	in	ADP
cana-3380	18	4	the	the	DET
cana-3380	18	5	ministry	ministry	PROPN
cana-3380	18	6	of	of	ADP
cana-3380	18	7	religious	religious	ADJ
cana-3380	18	8	affairs	affair	NOUN
cana-3380	18	9	regulation	regulation	NOUN
cana-3380	18	10	no	no	INTJ
cana-3380	18	11	.	.	NOUN
cana-3380	18	12	25	25	NUM
cana-3380	18	13	of	of	ADP
cana-3380	18	14	2017	2017	NUM
cana-3380	18	15	,	,	PUNCT
cana-3380	18	16	spi	spi	PROPN
cana-3380	18	17	is	be	AUX
cana-3380	18	18	entrusted	entrust	VERB
cana-3380	18	19	with	with	ADP
cana-3380	18	20	conducting	conduct	VERB
cana-3380	18	21	reviews	review	NOUN
cana-3380	18	22	,	,	PUNCT
cana-3380	18	23	evaluations	evaluation	NOUN
cana-3380	18	24	,	,	PUNCT
cana-3380	18	25	monitoring	monitoring	NOUN
cana-3380	18	26	,	,	PUNCT
cana-3380	18	27	and	and	CCONJ
cana-3380	18	28	other	other	ADJ
cana-3380	18	29	oversight	oversight	NOUN
cana-3380	18	30	activities	activity	NOUN
cana-3380	18	31	to	to	PART
cana-3380	18	32	ensure	ensure	VERB
cana-3380	18	33	transparency	transparency	NOUN
cana-3380	18	34	,	,	PUNCT
cana-3380	18	35	accountability	accountability	NOUN
cana-3380	18	36	,	,	PUNCT
cana-3380	18	37	efficiency	efficiency	NOUN
cana-3380	18	38	,	,	PUNCT
cana-3380	18	39	and	and	CCONJ
cana-3380	18	40	effectiveness	effectiveness	NOUN
cana-3380	18	41	in	in	ADP
cana-3380	18	42	university	university	NOUN
cana-3380	18	43	management	management	NOUN
cana-3380	18	44	.	.	PUNCT
cana-3380	19	1	however	however	ADV
cana-3380	19	2	,	,	PUNCT
cana-3380	19	3	the	the	DET
cana-3380	19	4	reality	reality	NOUN
cana-3380	19	5	reveals	reveal	VERB
cana-3380	19	6	that	that	SCONJ
cana-3380	19	7	spi	spi	PROPN
cana-3380	19	8	's	's	PART
cana-3380	19	9	performance	performance	NOUN
cana-3380	19	10	across	across	ADP
cana-3380	19	11	uins	uin	NOUN
cana-3380	19	12	remains	remain	VERB
cana-3380	19	13	suboptimal	suboptimal	ADJ
cana-3380	19	14	,	,	PUNCT
cana-3380	19	15	presenting	present	VERB
cana-3380	19	16	significant	significant	ADJ
cana-3380	19	17	challenges	challenge	NOUN
cana-3380	19	18	that	that	PRON
cana-3380	19	19	demand	demand	VERB
cana-3380	19	20	urgent	urgent	ADJ
cana-3380	19	21	attention	attention	NOUN
cana-3380	19	22	.	.	PUNCT
cana-3380	20	1	mailto:mukodas_9911922014@mhs.unj.ac.id	mailto:mukodas_9911922014@mhs.unj.ac.id	NOUN
cana-3380	20	2	mailto:suryadi@unj.ac.id	mailto:suryadi@unj.ac.id	NOUN
cana-3380	20	3	mailto:masduki@unj.ac.id	mailto:masduki@unj.ac.id	NOUN
cana-3380	20	4	communications	communication	NOUN
cana-3380	20	5	on	on	ADP
cana-3380	20	6	applied	apply	VERB
cana-3380	20	7	nonlinear	nonlinear	ADJ
cana-3380	20	8	analysis	analysis	NOUN
cana-3380	20	9	issn	issn	NOUN
cana-3380	20	10	:	:	PUNCT
cana-3380	20	11	1074	1074	NUM
cana-3380	20	12	-	-	PUNCT
cana-3380	20	13	133x	133x	NUM
cana-3380	20	14	vol	vol	NOUN
cana-3380	20	15	32	32	NUM
cana-3380	20	16	no	no	NOUN
cana-3380	20	17	.	.	PUNCT
cana-3380	21	1	7s	7	NOUN
cana-3380	21	2	(	(	PUNCT
cana-3380	21	3	2025	2025	NUM
cana-3380	21	4	)	)	PUNCT
cana-3380	21	5	231	231	NUM
cana-3380	21	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	21	7	one	one	NUM
cana-3380	21	8	of	of	ADP
cana-3380	21	9	the	the	DET
cana-3380	21	10	primary	primary	ADJ
cana-3380	21	11	challenges	challenge	NOUN
cana-3380	21	12	lies	lie	VERB
cana-3380	21	13	in	in	ADP
cana-3380	21	14	the	the	DET
cana-3380	21	15	lack	lack	NOUN
cana-3380	21	16	of	of	ADP
cana-3380	21	17	competence	competence	NOUN
cana-3380	21	18	among	among	ADP
cana-3380	21	19	spi	spi	PROPN
cana-3380	21	20	staff	staff	NOUN
cana-3380	21	21	.	.	PUNCT
cana-3380	22	1	most	most	ADJ
cana-3380	22	2	spi	spi	PROPN
cana-3380	22	3	personnel	personnel	NOUN
cana-3380	22	4	are	be	AUX
cana-3380	22	5	faculty	faculty	NOUN
cana-3380	22	6	members	member	NOUN
cana-3380	22	7	assigned	assign	VERB
cana-3380	22	8	additional	additional	ADJ
cana-3380	22	9	duties	duty	NOUN
cana-3380	22	10	rather	rather	ADV
cana-3380	22	11	than	than	ADP
cana-3380	22	12	professional	professional	ADJ
cana-3380	22	13	auditors	auditor	NOUN
cana-3380	22	14	.	.	PUNCT
cana-3380	23	1	limited	limited	ADJ
cana-3380	23	2	experience	experience	NOUN
cana-3380	23	3	and	and	CCONJ
cana-3380	23	4	technical	technical	ADJ
cana-3380	23	5	training	training	NOUN
cana-3380	23	6	in	in	ADP
cana-3380	23	7	internal	internal	ADJ
cana-3380	23	8	auditing	auditing	NOUN
cana-3380	23	9	hinder	hinder	VERB
cana-3380	23	10	their	their	PRON
cana-3380	23	11	ability	ability	NOUN
cana-3380	23	12	to	to	PART
cana-3380	23	13	perform	perform	VERB
cana-3380	23	14	oversight	oversight	NOUN
cana-3380	23	15	tasks	task	NOUN
cana-3380	23	16	in	in	ADP
cana-3380	23	17	accordance	accordance	NOUN
cana-3380	23	18	with	with	ADP
cana-3380	23	19	established	establish	VERB
cana-3380	23	20	standards	standard	NOUN
cana-3380	23	21	.	.	PUNCT
cana-3380	24	1	preliminary	preliminary	ADJ
cana-3380	24	2	data	datum	NOUN
cana-3380	24	3	show	show	VERB
cana-3380	24	4	that	that	SCONJ
cana-3380	24	5	out	out	ADP
cana-3380	24	6	of	of	ADP
cana-3380	24	7	30	30	NUM
cana-3380	24	8	uins	uin	NOUN
cana-3380	24	9	across	across	ADP
cana-3380	24	10	indonesia	indonesia	PROPN
cana-3380	24	11	,	,	PUNCT
cana-3380	24	12	only	only	ADV
cana-3380	24	13	five	five	NUM
cana-3380	24	14	have	have	VERB
cana-3380	24	15	professional	professional	ADJ
cana-3380	24	16	auditors	auditor	NOUN
cana-3380	24	17	,	,	PUNCT
cana-3380	24	18	amounting	amount	VERB
cana-3380	24	19	to	to	ADP
cana-3380	24	20	a	a	DET
cana-3380	24	21	total	total	NOUN
cana-3380	24	22	of	of	ADP
cana-3380	24	23	just	just	ADV
cana-3380	24	24	seven	seven	NUM
cana-3380	24	25	individuals	individual	NOUN
cana-3380	24	26	.	.	PUNCT
cana-3380	25	1	the	the	DET
cana-3380	25	2	majority	majority	NOUN
cana-3380	25	3	of	of	ADP
cana-3380	25	4	spi	spi	PROPN
cana-3380	25	5	staff	staff	NOUN
cana-3380	25	6	lack	lack	VERB
cana-3380	25	7	the	the	DET
cana-3380	25	8	qualifications	qualification	NOUN
cana-3380	25	9	required	require	VERB
cana-3380	25	10	for	for	ADP
cana-3380	25	11	functional	functional	ADJ
cana-3380	25	12	auditor	auditor	NOUN
cana-3380	25	13	roles	role	NOUN
cana-3380	25	14	,	,	PUNCT
cana-3380	25	15	making	make	VERB
cana-3380	25	16	it	it	PRON
cana-3380	25	17	difficult	difficult	ADJ
cana-3380	25	18	to	to	PART
cana-3380	25	19	maximize	maximize	VERB
cana-3380	25	20	their	their	PRON
cana-3380	25	21	potential	potential	NOUN
cana-3380	25	22	in	in	ADP
cana-3380	25	23	safeguarding	safeguard	VERB
cana-3380	25	24	university	university	NOUN
cana-3380	25	25	governance	governance	NOUN
cana-3380	25	26	.	.	PUNCT
cana-3380	26	1	furthermore	furthermore	ADV
cana-3380	26	2	,	,	PUNCT
cana-3380	26	3	insufficient	insufficient	ADJ
cana-3380	26	4	technical	technical	ADJ
cana-3380	26	5	training	training	NOUN
cana-3380	26	6	and	and	CCONJ
cana-3380	26	7	support	support	NOUN
cana-3380	26	8	from	from	ADP
cana-3380	26	9	the	the	DET
cana-3380	26	10	inspectorate	inspectorate	PROPN
cana-3380	26	11	general	general	NOUN
cana-3380	26	12	of	of	ADP
cana-3380	26	13	the	the	DET
cana-3380	26	14	ministry	ministry	PROPN
cana-3380	26	15	of	of	ADP
cana-3380	26	16	religious	religious	ADJ
cana-3380	26	17	affairs	affair	NOUN
cana-3380	26	18	,	,	PUNCT
cana-3380	26	19	as	as	SCONJ
cana-3380	26	20	the	the	DET
cana-3380	26	21	government	government	NOUN
cana-3380	26	22	internal	internal	ADJ
cana-3380	26	23	supervisory	supervisory	ADJ
cana-3380	26	24	apparatus	apparatus	NOUN
cana-3380	26	25	(	(	PUNCT
cana-3380	26	26	apip	apip	ADJ
cana-3380	26	27	)	)	PUNCT
cana-3380	26	28	,	,	PUNCT
cana-3380	26	29	exacerbate	exacerbate	VERB
cana-3380	26	30	the	the	DET
cana-3380	26	31	situation	situation	NOUN
cana-3380	26	32	.	.	PUNCT
cana-3380	27	1	this	this	PRON
cana-3380	27	2	underscores	underscore	VERB
cana-3380	27	3	the	the	DET
cana-3380	27	4	need	need	NOUN
cana-3380	27	5	for	for	ADP
cana-3380	27	6	substantial	substantial	ADJ
cana-3380	27	7	investment	investment	NOUN
cana-3380	27	8	in	in	ADP
cana-3380	27	9	capacity	capacity	NOUN
cana-3380	27	10	-	-	PUNCT
cana-3380	27	11	building	building	NOUN
cana-3380	27	12	initiatives	initiative	NOUN
cana-3380	27	13	for	for	ADP
cana-3380	27	14	spi	spi	PROPN
cana-3380	27	15	staff	staff	NOUN
cana-3380	27	16	to	to	PART
cana-3380	27	17	enhance	enhance	VERB
cana-3380	27	18	the	the	DET
cana-3380	27	19	effectiveness	effectiveness	NOUN
cana-3380	27	20	of	of	ADP
cana-3380	27	21	internal	internal	ADJ
cana-3380	27	22	oversight	oversight	NOUN
cana-3380	27	23	.	.	PUNCT
cana-3380	28	1	in	in	ADP
cana-3380	28	2	addition	addition	NOUN
cana-3380	28	3	to	to	ADP
cana-3380	28	4	competence	competence	NOUN
cana-3380	28	5	,	,	PUNCT
cana-3380	28	6	compensation	compensation	NOUN
cana-3380	28	7	is	be	AUX
cana-3380	28	8	a	a	DET
cana-3380	28	9	critical	critical	ADJ
cana-3380	28	10	factor	factor	NOUN
cana-3380	28	11	affecting	affect	VERB
cana-3380	28	12	spi	spi	NOUN
cana-3380	28	13	performance	performance	NOUN
cana-3380	28	14	.	.	PUNCT
cana-3380	29	1	spi	spi	NOUN
cana-3380	29	2	personnel	personnel	NOUN
cana-3380	29	3	in	in	ADP
cana-3380	29	4	non	non	ADJ
cana-3380	29	5	-	-	ADJ
cana-3380	29	6	blu	blu	ADJ
cana-3380	29	7	(	(	PUNCT
cana-3380	29	8	public	public	ADJ
cana-3380	29	9	service	service	NOUN
cana-3380	29	10	agency	agency	NOUN
cana-3380	29	11	)	)	PUNCT
cana-3380	29	12	universities	university	NOUN
cana-3380	29	13	often	often	ADV
cana-3380	29	14	face	face	VERB
cana-3380	29	15	disparities	disparity	NOUN
cana-3380	29	16	in	in	ADP
cana-3380	29	17	compensation	compensation	NOUN
cana-3380	29	18	systems	system	NOUN
cana-3380	29	19	.	.	PUNCT
cana-3380	30	1	they	they	PRON
cana-3380	30	2	shoulder	shoulder	VERB
cana-3380	30	3	significant	significant	ADJ
cana-3380	30	4	workloads	workload	NOUN
cana-3380	30	5	,	,	PUNCT
cana-3380	30	6	including	include	VERB
cana-3380	30	7	oversight	oversight	NOUN
cana-3380	30	8	of	of	ADP
cana-3380	30	9	budgets	budget	NOUN
cana-3380	30	10	amounting	amount	VERB
cana-3380	30	11	to	to	ADP
cana-3380	30	12	hundreds	hundred	NOUN
cana-3380	30	13	of	of	ADP
cana-3380	30	14	billions	billion	NOUN
cana-3380	30	15	of	of	ADP
cana-3380	30	16	rupiah	rupiah	NOUN
cana-3380	30	17	,	,	PUNCT
cana-3380	30	18	yet	yet	ADV
cana-3380	30	19	receive	receive	VERB
cana-3380	30	20	inadequate	inadequate	ADJ
cana-3380	30	21	financial	financial	ADJ
cana-3380	30	22	rewards	reward	NOUN
cana-3380	30	23	.	.	PUNCT
cana-3380	31	1	in	in	ADP
cana-3380	31	2	blu	blu	NOUN
cana-3380	31	3	universities	university	NOUN
cana-3380	31	4	,	,	PUNCT
cana-3380	31	5	remuneration	remuneration	NOUN
cana-3380	31	6	is	be	AUX
cana-3380	31	7	typically	typically	ADV
cana-3380	31	8	performance	performance	NOUN
cana-3380	31	9	-	-	PUNCT
cana-3380	31	10	based	base	VERB
cana-3380	31	11	and	and	CCONJ
cana-3380	31	12	more	more	ADV
cana-3380	31	13	equitable	equitable	ADJ
cana-3380	31	14	.	.	PUNCT
cana-3380	32	1	conversely	conversely	ADV
cana-3380	32	2	,	,	PUNCT
cana-3380	32	3	personnel	personnel	NOUN
cana-3380	32	4	in	in	ADP
cana-3380	32	5	non	non	ADJ
cana-3380	32	6	-	-	ADJ
cana-3380	32	7	blu	blu	ADJ
cana-3380	32	8	institutions	institution	NOUN
cana-3380	32	9	receive	receive	VERB
cana-3380	32	10	the	the	DET
cana-3380	32	11	same	same	ADJ
cana-3380	32	12	performance	performance	NOUN
cana-3380	32	13	allowances	allowance	NOUN
cana-3380	32	14	as	as	ADP
cana-3380	32	15	other	other	ADJ
cana-3380	32	16	employees	employee	NOUN
cana-3380	32	17	,	,	PUNCT
cana-3380	32	18	despite	despite	SCONJ
cana-3380	32	19	their	their	PRON
cana-3380	32	20	heavier	heavy	ADJ
cana-3380	32	21	responsibilities	responsibility	NOUN
cana-3380	32	22	.	.	PUNCT
cana-3380	33	1	this	this	DET
cana-3380	33	2	inequity	inequity	NOUN
cana-3380	33	3	impacts	impact	VERB
cana-3380	33	4	job	job	NOUN
cana-3380	33	5	satisfaction	satisfaction	NOUN
cana-3380	33	6	and	and	CCONJ
cana-3380	33	7	motivation	motivation	NOUN
cana-3380	33	8	,	,	PUNCT
cana-3380	33	9	ultimately	ultimately	ADV
cana-3380	33	10	hindering	hinder	VERB
cana-3380	33	11	productivity	productivity	NOUN
cana-3380	33	12	and	and	CCONJ
cana-3380	33	13	performance	performance	NOUN
cana-3380	33	14	.	.	PUNCT
cana-3380	34	1	furthermore	furthermore	ADV
cana-3380	34	2	,	,	PUNCT
cana-3380	34	3	limited	limited	ADJ
cana-3380	34	4	operational	operational	ADJ
cana-3380	34	5	budgets	budget	NOUN
cana-3380	34	6	and	and	CCONJ
cana-3380	34	7	inadequate	inadequate	ADJ
cana-3380	34	8	facilities	facility	NOUN
cana-3380	34	9	further	far	ADV
cana-3380	34	10	constrain	constrain	VERB
cana-3380	34	11	spi	spi	PROPN
cana-3380	34	12	's	's	PART
cana-3380	34	13	effectiveness	effectiveness	NOUN
cana-3380	34	14	,	,	PUNCT
cana-3380	34	15	leaving	leave	VERB
cana-3380	34	16	staff	staff	NOUN
cana-3380	34	17	to	to	PART
cana-3380	34	18	work	work	VERB
cana-3380	34	19	under	under	ADP
cana-3380	34	20	less	less	ADJ
cana-3380	34	21	-	-	PUNCT
cana-3380	34	22	than	than	ADP
cana-3380	34	23	-	-	PUNCT
cana-3380	34	24	ideal	ideal	ADJ
cana-3380	34	25	conditions	condition	NOUN
cana-3380	34	26	.	.	PUNCT
cana-3380	35	1	integrity	integrity	NOUN
cana-3380	35	2	is	be	AUX
cana-3380	35	3	another	another	DET
cana-3380	35	4	critical	critical	ADJ
cana-3380	35	5	issue	issue	NOUN
cana-3380	35	6	impacting	impact	VERB
cana-3380	35	7	spi	spi	NOUN
cana-3380	35	8	performance	performance	NOUN
cana-3380	35	9	.	.	PUNCT
cana-3380	36	1	as	as	ADP
cana-3380	36	2	an	an	DET
cana-3380	36	3	internal	internal	ADJ
cana-3380	36	4	supervisory	supervisory	ADJ
cana-3380	36	5	unit	unit	NOUN
cana-3380	36	6	,	,	PUNCT
cana-3380	36	7	spi	spi	PROPN
cana-3380	36	8	operates	operate	VERB
cana-3380	36	9	under	under	ADP
cana-3380	36	10	the	the	DET
cana-3380	36	11	direct	direct	ADJ
cana-3380	36	12	influence	influence	NOUN
cana-3380	36	13	of	of	ADP
cana-3380	36	14	university	university	NOUN
cana-3380	36	15	leadership	leadership	NOUN
cana-3380	36	16	,	,	PUNCT
cana-3380	36	17	including	include	VERB
cana-3380	36	18	the	the	DET
cana-3380	36	19	rectors	rector	NOUN
cana-3380	36	20	they	they	PRON
cana-3380	36	21	are	be	AUX
cana-3380	36	22	tasked	task	VERB
cana-3380	36	23	with	with	ADP
cana-3380	36	24	auditing	auditing	NOUN
cana-3380	36	25	.	.	PUNCT
cana-3380	37	1	this	this	DET
cana-3380	37	2	relationship	relationship	NOUN
cana-3380	37	3	creates	create	VERB
cana-3380	37	4	conflicts	conflict	NOUN
cana-3380	37	5	of	of	ADP
cana-3380	37	6	interest	interest	NOUN
cana-3380	37	7	that	that	PRON
cana-3380	37	8	undermine	undermine	VERB
cana-3380	37	9	the	the	DET
cana-3380	37	10	independence	independence	NOUN
cana-3380	37	11	and	and	CCONJ
cana-3380	37	12	objectivity	objectivity	NOUN
cana-3380	37	13	of	of	ADP
cana-3380	37	14	spi	spi	PROPN
cana-3380	37	15	staff	staff	NOUN
cana-3380	37	16	in	in	ADP
cana-3380	37	17	executing	execute	VERB
cana-3380	37	18	their	their	PRON
cana-3380	37	19	duties	duty	NOUN
cana-3380	37	20	.	.	PUNCT
cana-3380	38	1	additionally	additionally	ADV
cana-3380	38	2	,	,	PUNCT
cana-3380	38	3	spi	spi	PROPN
cana-3380	38	4	personnel	personnel	NOUN
cana-3380	38	5	often	often	ADV
cana-3380	38	6	face	face	VERB
cana-3380	38	7	pressures	pressure	NOUN
cana-3380	38	8	from	from	ADP
cana-3380	38	9	stakeholders	stakeholder	NOUN
cana-3380	38	10	,	,	PUNCT
cana-3380	38	11	including	include	VERB
cana-3380	38	12	university	university	NOUN
cana-3380	38	13	leadership	leadership	NOUN
cana-3380	38	14	and	and	CCONJ
cana-3380	38	15	external	external	ADJ
cana-3380	38	16	partners	partner	NOUN
cana-3380	38	17	,	,	PUNCT
cana-3380	38	18	which	which	PRON
cana-3380	38	19	can	can	AUX
cana-3380	38	20	threaten	threaten	VERB
cana-3380	38	21	their	their	PRON
cana-3380	38	22	professional	professional	ADJ
cana-3380	38	23	integrity	integrity	NOUN
cana-3380	38	24	.	.	PUNCT
cana-3380	39	1	such	such	ADJ
cana-3380	39	2	pressures	pressure	NOUN
cana-3380	39	3	,	,	PUNCT
cana-3380	39	4	if	if	SCONJ
cana-3380	39	5	unchecked	unchecked	ADJ
cana-3380	39	6	,	,	PUNCT
cana-3380	39	7	erode	erode	VERB
cana-3380	39	8	public	public	ADJ
cana-3380	39	9	trust	trust	NOUN
cana-3380	39	10	in	in	ADP
cana-3380	39	11	spi	spi	PROPN
cana-3380	39	12	as	as	ADP
cana-3380	39	13	an	an	DET
cana-3380	39	14	independent	independent	ADJ
cana-3380	39	15	and	and	CCONJ
cana-3380	39	16	credible	credible	ADJ
cana-3380	39	17	oversight	oversight	NOUN
cana-3380	39	18	entity	entity	NOUN
cana-3380	39	19	.	.	PUNCT
cana-3380	40	1	these	these	DET
cana-3380	40	2	challenges	challenge	NOUN
cana-3380	40	3	highlight	highlight	VERB
cana-3380	40	4	that	that	PRON
cana-3380	40	5	spi	spi	PROPN
cana-3380	40	6	performance	performance	NOUN
cana-3380	40	7	is	be	AUX
cana-3380	40	8	influenced	influence	VERB
cana-3380	40	9	by	by	ADP
cana-3380	40	10	three	three	NUM
cana-3380	40	11	key	key	ADJ
cana-3380	40	12	factors	factor	NOUN
cana-3380	40	13	:	:	PUNCT
cana-3380	40	14	competence	competence	NOUN
cana-3380	40	15	,	,	PUNCT
cana-3380	40	16	compensation	compensation	NOUN
cana-3380	40	17	,	,	PUNCT
cana-3380	40	18	and	and	CCONJ
cana-3380	40	19	integrity	integrity	NOUN
cana-3380	40	20	.	.	PUNCT
cana-3380	41	1	adequate	adequate	ADJ
cana-3380	41	2	competence	competence	NOUN
cana-3380	41	3	equips	equip	VERB
cana-3380	41	4	spi	spi	NOUN
cana-3380	41	5	personnel	personnel	NOUN
cana-3380	41	6	to	to	PART
cana-3380	41	7	conduct	conduct	VERB
cana-3380	41	8	oversight	oversight	NOUN
cana-3380	41	9	with	with	ADP
cana-3380	41	10	a	a	DET
cana-3380	41	11	high	high	ADJ
cana-3380	41	12	level	level	NOUN
cana-3380	41	13	of	of	ADP
cana-3380	41	14	professionalism	professionalism	NOUN
cana-3380	41	15	.	.	PUNCT
cana-3380	42	1	fair	fair	ADJ
cana-3380	42	2	and	and	CCONJ
cana-3380	42	3	equitable	equitable	ADJ
cana-3380	42	4	compensation	compensation	NOUN
cana-3380	42	5	serves	serve	VERB
cana-3380	42	6	as	as	ADP
cana-3380	42	7	a	a	DET
cana-3380	42	8	critical	critical	ADJ
cana-3380	42	9	motivator	motivator	NOUN
cana-3380	42	10	for	for	ADP
cana-3380	42	11	job	job	NOUN
cana-3380	42	12	performance	performance	NOUN
cana-3380	42	13	.	.	PUNCT
cana-3380	43	1	meanwhile	meanwhile	ADV
cana-3380	43	2	,	,	PUNCT
cana-3380	43	3	integrity	integrity	NOUN
cana-3380	43	4	forms	form	VERB
cana-3380	43	5	the	the	DET
cana-3380	43	6	foundation	foundation	NOUN
cana-3380	43	7	for	for	ADP
cana-3380	43	8	building	build	VERB
cana-3380	43	9	public	public	ADJ
cana-3380	43	10	trust	trust	NOUN
cana-3380	43	11	in	in	ADP
cana-3380	43	12	spi	spi	PROPN
cana-3380	43	13	as	as	ADP
cana-3380	43	14	an	an	DET
cana-3380	43	15	independent	independent	ADJ
cana-3380	43	16	supervisory	supervisory	ADJ
cana-3380	43	17	body	body	NOUN
cana-3380	43	18	.	.	PUNCT
cana-3380	44	1	these	these	DET
cana-3380	44	2	factors	factor	NOUN
cana-3380	44	3	are	be	AUX
cana-3380	44	4	interconnected	interconnect	VERB
cana-3380	44	5	and	and	CCONJ
cana-3380	44	6	collectively	collectively	ADV
cana-3380	44	7	determine	determine	VERB
cana-3380	44	8	the	the	DET
cana-3380	44	9	effectiveness	effectiveness	NOUN
cana-3380	44	10	of	of	ADP
cana-3380	44	11	spi	spi	NOUN
cana-3380	44	12	in	in	ADP
cana-3380	44	13	fulfilling	fulfil	VERB
cana-3380	44	14	its	its	PRON
cana-3380	44	15	mandate	mandate	NOUN
cana-3380	44	16	.	.	PUNCT
cana-3380	45	1	this	this	DET
cana-3380	45	2	study	study	NOUN
cana-3380	45	3	is	be	AUX
cana-3380	45	4	driven	drive	VERB
cana-3380	45	5	by	by	ADP
cana-3380	45	6	the	the	DET
cana-3380	45	7	need	need	NOUN
cana-3380	45	8	to	to	PART
cana-3380	45	9	evaluate	evaluate	VERB
cana-3380	45	10	the	the	DET
cana-3380	45	11	relationship	relationship	NOUN
cana-3380	45	12	between	between	ADP
cana-3380	45	13	competence	competence	NOUN
cana-3380	45	14	,	,	PUNCT
cana-3380	45	15	compensation	compensation	NOUN
cana-3380	45	16	,	,	PUNCT
cana-3380	45	17	and	and	CCONJ
cana-3380	45	18	integrity	integrity	NOUN
cana-3380	45	19	in	in	ADP
cana-3380	45	20	influencing	influence	VERB
cana-3380	45	21	spi	spi	NOUN
cana-3380	45	22	performance	performance	NOUN
cana-3380	45	23	within	within	ADP
cana-3380	45	24	uins	uin	NOUN
cana-3380	45	25	.	.	PUNCT
cana-3380	46	1	a	a	DET
cana-3380	46	2	review	review	NOUN
cana-3380	46	3	of	of	ADP
cana-3380	46	4	the	the	DET
cana-3380	46	5	literature	literature	NOUN
cana-3380	46	6	and	and	CCONJ
cana-3380	46	7	bibliometric	bibliometric	ADJ
cana-3380	46	8	analysis	analysis	NOUN
cana-3380	46	9	reveals	reveal	VERB
cana-3380	46	10	a	a	DET
cana-3380	46	11	research	research	NOUN
cana-3380	46	12	gap	gap	NOUN
cana-3380	46	13	,	,	PUNCT
cana-3380	46	14	with	with	ADP
cana-3380	46	15	limited	limited	ADJ
cana-3380	46	16	studies	study	NOUN
cana-3380	46	17	examining	examine	VERB
cana-3380	46	18	the	the	DET
cana-3380	46	19	direct	direct	ADJ
cana-3380	46	20	and	and	CCONJ
cana-3380	46	21	indirect	indirect	ADJ
cana-3380	46	22	effects	effect	NOUN
cana-3380	46	23	of	of	ADP
cana-3380	46	24	these	these	DET
cana-3380	46	25	variables	variable	NOUN
cana-3380	46	26	on	on	ADP
cana-3380	46	27	internal	internal	ADJ
cana-3380	46	28	oversight	oversight	NOUN
cana-3380	46	29	performance	performance	NOUN
cana-3380	46	30	in	in	ADP
cana-3380	46	31	higher	high	ADJ
cana-3380	46	32	education	education	NOUN
cana-3380	46	33	institutions	institution	NOUN
cana-3380	46	34	.	.	PUNCT
cana-3380	47	1	this	this	DET
cana-3380	47	2	gap	gap	NOUN
cana-3380	47	3	underscores	underscore	VERB
cana-3380	47	4	the	the	DET
cana-3380	47	5	necessity	necessity	NOUN
cana-3380	47	6	for	for	ADP
cana-3380	47	7	further	further	ADJ
cana-3380	47	8	research	research	NOUN
cana-3380	47	9	to	to	PART
cana-3380	47	10	contribute	contribute	VERB
cana-3380	47	11	both	both	DET
cana-3380	47	12	theoretically	theoretically	ADV
cana-3380	47	13	and	and	CCONJ
cana-3380	47	14	practically	practically	ADV
cana-3380	47	15	to	to	ADP
cana-3380	47	16	improving	improve	VERB
cana-3380	47	17	university	university	NOUN
cana-3380	47	18	governance	governance	NOUN
cana-3380	47	19	.	.	PUNCT
cana-3380	48	1	the	the	DET
cana-3380	48	2	study	study	NOUN
cana-3380	48	3	also	also	ADV
cana-3380	48	4	aims	aim	VERB
cana-3380	48	5	to	to	PART
cana-3380	48	6	propose	propose	VERB
cana-3380	48	7	a	a	DET
cana-3380	48	8	conceptual	conceptual	ADJ
cana-3380	48	9	model	model	NOUN
cana-3380	48	10	that	that	PRON
cana-3380	48	11	serves	serve	VERB
cana-3380	48	12	as	as	ADP
cana-3380	48	13	a	a	DET
cana-3380	48	14	framework	framework	NOUN
cana-3380	48	15	for	for	ADP
cana-3380	48	16	enhancing	enhance	VERB
cana-3380	48	17	spi	spi	NOUN
cana-3380	48	18	performance	performance	NOUN
cana-3380	48	19	in	in	ADP
cana-3380	48	20	the	the	DET
cana-3380	48	21	future	future	NOUN
cana-3380	48	22	.	.	PUNCT
cana-3380	49	1	communications	communication	NOUN
cana-3380	49	2	on	on	ADP
cana-3380	49	3	applied	apply	VERB
cana-3380	49	4	nonlinear	nonlinear	ADJ
cana-3380	49	5	analysis	analysis	NOUN
cana-3380	49	6	issn	issn	NOUN
cana-3380	49	7	:	:	PUNCT
cana-3380	49	8	1074	1074	NUM
cana-3380	49	9	-	-	PUNCT
cana-3380	49	10	133x	133x	NUM
cana-3380	49	11	vol	vol	NOUN
cana-3380	49	12	32	32	NUM
cana-3380	49	13	no	no	NOUN
cana-3380	49	14	.	.	PUNCT
cana-3380	50	1	7s	7	NOUN
cana-3380	50	2	(	(	PUNCT
cana-3380	50	3	2025	2025	NUM
cana-3380	50	4	)	)	PUNCT
cana-3380	50	5	232	232	NUM
cana-3380	50	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	50	7	through	through	ADP
cana-3380	50	8	comprehensive	comprehensive	ADJ
cana-3380	50	9	analysis	analysis	NOUN
cana-3380	50	10	,	,	PUNCT
cana-3380	50	11	this	this	DET
cana-3380	50	12	research	research	NOUN
cana-3380	50	13	is	be	AUX
cana-3380	50	14	expected	expect	VERB
cana-3380	50	15	to	to	PART
cana-3380	50	16	offer	offer	VERB
cana-3380	50	17	new	new	ADJ
cana-3380	50	18	insights	insight	NOUN
cana-3380	50	19	into	into	ADP
cana-3380	50	20	the	the	DET
cana-3380	50	21	importance	importance	NOUN
cana-3380	50	22	of	of	ADP
cana-3380	50	23	strengthening	strengthen	VERB
cana-3380	50	24	competence	competence	NOUN
cana-3380	50	25	,	,	PUNCT
cana-3380	50	26	reforming	reform	VERB
cana-3380	50	27	compensation	compensation	NOUN
cana-3380	50	28	systems	system	NOUN
cana-3380	50	29	,	,	PUNCT
cana-3380	50	30	and	and	CCONJ
cana-3380	50	31	fostering	foster	VERB
cana-3380	50	32	a	a	DET
cana-3380	50	33	culture	culture	NOUN
cana-3380	50	34	of	of	ADP
cana-3380	50	35	integrity	integrity	NOUN
cana-3380	50	36	within	within	ADP
cana-3380	50	37	spi	spi	PROPN
cana-3380	50	38	environments	environment	NOUN
cana-3380	50	39	.	.	PUNCT
cana-3380	51	1	with	with	ADP
cana-3380	51	2	integrated	integrate	VERB
cana-3380	51	3	strategic	strategic	ADJ
cana-3380	51	4	measures	measure	NOUN
cana-3380	51	5	,	,	PUNCT
cana-3380	51	6	spi	spi	PROPN
cana-3380	51	7	can	can	AUX
cana-3380	51	8	play	play	VERB
cana-3380	51	9	a	a	DET
cana-3380	51	10	more	more	ADV
cana-3380	51	11	effective	effective	ADJ
cana-3380	51	12	role	role	NOUN
cana-3380	51	13	in	in	ADP
cana-3380	51	14	supporting	support	VERB
cana-3380	51	15	transparent	transparent	ADJ
cana-3380	51	16	,	,	PUNCT
cana-3380	51	17	accountable	accountable	ADJ
cana-3380	51	18	,	,	PUNCT
cana-3380	51	19	and	and	CCONJ
cana-3380	51	20	robust	robust	ADJ
cana-3380	51	21	university	university	NOUN
cana-3380	51	22	governance	governance	NOUN
cana-3380	51	23	.	.	PUNCT
cana-3380	52	1	this	this	DET
cana-3380	52	2	study	study	NOUN
cana-3380	52	3	not	not	PART
cana-3380	52	4	only	only	ADV
cana-3380	52	5	seeks	seek	VERB
cana-3380	52	6	to	to	PART
cana-3380	52	7	elevate	elevate	VERB
cana-3380	52	8	spi	spi	NOUN
cana-3380	52	9	performance	performance	NOUN
cana-3380	52	10	but	but	CCONJ
cana-3380	52	11	also	also	ADV
cana-3380	52	12	aims	aim	VERB
cana-3380	52	13	to	to	PART
cana-3380	52	14	strengthen	strengthen	VERB
cana-3380	52	15	the	the	DET
cana-3380	52	16	broader	broad	ADJ
cana-3380	52	17	higher	high	ADJ
cana-3380	52	18	education	education	NOUN
cana-3380	52	19	system	system	NOUN
cana-3380	52	20	in	in	ADP
cana-3380	52	21	indonesia	indonesia	PROPN
cana-3380	52	22	.	.	PUNCT
cana-3380	53	1	literature	literature	PROPN
cana-3380	53	2	review	review	PROPN
cana-3380	53	3	based	base	VERB
cana-3380	53	4	on	on	ADP
cana-3380	53	5	hypotheses	hypothesis	NOUN
cana-3380	53	6	competence	competence	NOUN
cana-3380	53	7	and	and	CCONJ
cana-3380	53	8	spi	spi	NOUN
cana-3380	53	9	performance	performance	NOUN
cana-3380	53	10	research	research	NOUN
cana-3380	53	11	consistently	consistently	ADV
cana-3380	53	12	underscores	underscore	VERB
cana-3380	53	13	the	the	DET
cana-3380	53	14	importance	importance	NOUN
cana-3380	53	15	of	of	ADP
cana-3380	53	16	competence	competence	NOUN
cana-3380	53	17	in	in	ADP
cana-3380	53	18	enhancing	enhance	VERB
cana-3380	53	19	the	the	DET
cana-3380	53	20	performance	performance	NOUN
cana-3380	53	21	of	of	ADP
cana-3380	53	22	internal	internal	ADJ
cana-3380	53	23	audit	audit	NOUN
cana-3380	53	24	units	unit	NOUN
cana-3380	53	25	.	.	PUNCT
cana-3380	54	1	competence	competence	NOUN
cana-3380	54	2	refers	refer	VERB
cana-3380	54	3	to	to	ADP
cana-3380	54	4	the	the	DET
cana-3380	54	5	combination	combination	NOUN
cana-3380	54	6	of	of	ADP
cana-3380	54	7	technical	technical	ADJ
cana-3380	54	8	skills	skill	NOUN
cana-3380	54	9	,	,	PUNCT
cana-3380	54	10	analytical	analytical	ADJ
cana-3380	54	11	ability	ability	NOUN
cana-3380	54	12	,	,	PUNCT
cana-3380	54	13	and	and	CCONJ
cana-3380	54	14	professional	professional	ADJ
cana-3380	54	15	expertise	expertise	NOUN
cana-3380	54	16	required	require	VERB
cana-3380	54	17	to	to	PART
cana-3380	54	18	execute	execute	VERB
cana-3380	54	19	audit	audit	NOUN
cana-3380	54	20	responsibilities	responsibility	NOUN
cana-3380	54	21	effectively	effectively	ADV
cana-3380	54	22	(	(	PUNCT
cana-3380	54	23	hermawan	hermawan	NOUN
cana-3380	54	24	&	&	CCONJ
cana-3380	54	25	bustomi	bustomi	NOUN
cana-3380	54	26	,	,	PUNCT
cana-3380	54	27	2022	2022	NUM
cana-3380	54	28	)	)	PUNCT
cana-3380	54	29	.	.	PUNCT
cana-3380	55	1	in	in	ADP
cana-3380	55	2	a	a	DET
cana-3380	55	3	study	study	NOUN
cana-3380	55	4	of	of	ADP
cana-3380	55	5	government	government	NOUN
cana-3380	55	6	auditors	auditor	NOUN
cana-3380	55	7	,	,	PUNCT
cana-3380	55	8	it	it	PRON
cana-3380	55	9	was	be	AUX
cana-3380	55	10	found	find	VERB
cana-3380	55	11	that	that	SCONJ
cana-3380	55	12	competence	competence	NOUN
cana-3380	55	13	significantly	significantly	ADV
cana-3380	55	14	impacts	impact	VERB
cana-3380	55	15	auditor	auditor	NOUN
cana-3380	55	16	performance	performance	NOUN
cana-3380	55	17	by	by	ADP
cana-3380	55	18	equipping	equip	VERB
cana-3380	55	19	them	they	PRON
cana-3380	55	20	to	to	PART
cana-3380	55	21	handle	handle	VERB
cana-3380	55	22	complex	complex	ADJ
cana-3380	55	23	oversight	oversight	NOUN
cana-3380	55	24	tasks	task	NOUN
cana-3380	55	25	and	and	CCONJ
cana-3380	55	26	deliver	deliver	VERB
cana-3380	55	27	high	high	ADJ
cana-3380	55	28	-	-	PUNCT
cana-3380	55	29	quality	quality	NOUN
cana-3380	55	30	results	result	NOUN
cana-3380	55	31	(	(	PUNCT
cana-3380	55	32	ulfah	ulfah	PROPN
cana-3380	55	33	&	&	CCONJ
cana-3380	55	34	lukiastuti	lukiastuti	PROPN
cana-3380	55	35	,	,	PUNCT
cana-3380	55	36	2019	2019	NUM
cana-3380	55	37	)	)	PUNCT
cana-3380	55	38	.	.	PUNCT
cana-3380	56	1	another	another	DET
cana-3380	56	2	study	study	NOUN
cana-3380	56	3	highlights	highlight	NOUN
cana-3380	56	4	that	that	PRON
cana-3380	56	5	competence	competence	NOUN
cana-3380	56	6	directly	directly	ADV
cana-3380	56	7	correlates	correlate	VERB
cana-3380	56	8	with	with	ADP
cana-3380	56	9	audit	audit	NOUN
cana-3380	56	10	quality	quality	NOUN
cana-3380	56	11	,	,	PUNCT
cana-3380	56	12	as	as	SCONJ
cana-3380	56	13	auditors	auditor	NOUN
cana-3380	56	14	with	with	ADP
cana-3380	56	15	sufficient	sufficient	ADJ
cana-3380	56	16	skills	skill	NOUN
cana-3380	56	17	demonstrate	demonstrate	VERB
cana-3380	56	18	better	well	ADJ
cana-3380	56	19	judgment	judgment	NOUN
cana-3380	56	20	and	and	CCONJ
cana-3380	56	21	technical	technical	ADJ
cana-3380	56	22	execution	execution	NOUN
cana-3380	56	23	(	(	PUNCT
cana-3380	56	24	bramasto	bramasto	NOUN
cana-3380	56	25	et	et	PROPN
cana-3380	56	26	al	al	PROPN
cana-3380	56	27	.	.	PROPN
cana-3380	56	28	,	,	PUNCT
cana-3380	56	29	2023	2023	NUM
cana-3380	56	30	)	)	PUNCT
cana-3380	56	31	.	.	PUNCT
cana-3380	57	1	these	these	DET
cana-3380	57	2	findings	finding	NOUN
cana-3380	57	3	substantiate	substantiate	VERB
cana-3380	57	4	the	the	DET
cana-3380	57	5	hypothesis	hypothesis	NOUN
cana-3380	57	6	:	:	PUNCT
cana-3380	57	7	h1	h1	NOUN
cana-3380	57	8	:	:	PUNCT
cana-3380	57	9	competence	competence	NOUN
cana-3380	57	10	has	have	VERB
cana-3380	57	11	a	a	DET
cana-3380	57	12	positive	positive	ADJ
cana-3380	57	13	and	and	CCONJ
cana-3380	57	14	significant	significant	ADJ
cana-3380	57	15	effect	effect	NOUN
cana-3380	57	16	on	on	ADP
cana-3380	57	17	spi	spi	NOUN
cana-3380	57	18	performance	performance	NOUN
cana-3380	57	19	.	.	PUNCT
cana-3380	58	1	compensation	compensation	NOUN
cana-3380	58	2	and	and	CCONJ
cana-3380	58	3	spi	spi	PROPN
cana-3380	58	4	performance	performance	NOUN
cana-3380	58	5	compensation	compensation	NOUN
cana-3380	58	6	serves	serve	VERB
cana-3380	58	7	as	as	ADP
cana-3380	58	8	a	a	DET
cana-3380	58	9	crucial	crucial	ADJ
cana-3380	58	10	motivator	motivator	NOUN
cana-3380	58	11	in	in	ADP
cana-3380	58	12	determining	determine	VERB
cana-3380	58	13	the	the	DET
cana-3380	58	14	performance	performance	NOUN
cana-3380	58	15	of	of	ADP
cana-3380	58	16	internal	internal	ADJ
cana-3380	58	17	auditors	auditor	NOUN
cana-3380	58	18	.	.	PUNCT
cana-3380	59	1	studies	study	NOUN
cana-3380	59	2	indicate	indicate	VERB
cana-3380	59	3	that	that	SCONJ
cana-3380	59	4	equitable	equitable	ADJ
cana-3380	59	5	and	and	CCONJ
cana-3380	59	6	performance	performance	NOUN
cana-3380	59	7	-	-	PUNCT
cana-3380	59	8	based	base	VERB
cana-3380	59	9	compensation	compensation	NOUN
cana-3380	59	10	systems	system	NOUN
cana-3380	59	11	increase	increase	VERB
cana-3380	59	12	job	job	NOUN
cana-3380	59	13	satisfaction	satisfaction	NOUN
cana-3380	59	14	and	and	CCONJ
cana-3380	59	15	organizational	organizational	ADJ
cana-3380	59	16	commitment	commitment	NOUN
cana-3380	59	17	(	(	PUNCT
cana-3380	59	18	nguyen	nguyen	NOUN
cana-3380	59	19	et	et	PROPN
cana-3380	59	20	al	al	PROPN
cana-3380	59	21	.	.	PROPN
cana-3380	59	22	,	,	PUNCT
cana-3380	59	23	2020	2020	NUM
cana-3380	59	24	)	)	PUNCT
cana-3380	59	25	.	.	PUNCT
cana-3380	60	1	additionally	additionally	ADV
cana-3380	60	2	,	,	PUNCT
cana-3380	60	3	bramasto	bramasto	NOUN
cana-3380	60	4	et	et	PROPN
cana-3380	60	5	al	al	PROPN
cana-3380	60	6	.	.	PROPN
cana-3380	61	1	(	(	PUNCT
cana-3380	61	2	2023	2023	NUM
cana-3380	61	3	)	)	PUNCT
cana-3380	61	4	found	find	VERB
cana-3380	61	5	that	that	SCONJ
cana-3380	61	6	fair	fair	ADJ
cana-3380	61	7	compensation	compensation	NOUN
cana-3380	61	8	correlates	correlate	VERB
cana-3380	61	9	positively	positively	ADV
cana-3380	61	10	with	with	ADP
cana-3380	61	11	higher	high	ADJ
cana-3380	61	12	productivity	productivity	NOUN
cana-3380	61	13	and	and	CCONJ
cana-3380	61	14	reduced	reduce	VERB
cana-3380	61	15	turnover	turnover	NOUN
cana-3380	61	16	among	among	ADP
cana-3380	61	17	audit	audit	NOUN
cana-3380	61	18	professionals	professional	NOUN
cana-3380	61	19	.	.	PUNCT
cana-3380	62	1	however	however	ADV
cana-3380	62	2	,	,	PUNCT
cana-3380	62	3	disparities	disparity	NOUN
cana-3380	62	4	in	in	ADP
cana-3380	62	5	compensation	compensation	NOUN
cana-3380	62	6	systems	system	NOUN
cana-3380	62	7	between	between	ADP
cana-3380	62	8	different	different	ADJ
cana-3380	62	9	organizations	organization	NOUN
cana-3380	62	10	can	can	AUX
cana-3380	62	11	hinder	hinder	VERB
cana-3380	62	12	motivation	motivation	NOUN
cana-3380	62	13	.	.	PUNCT
cana-3380	63	1	for	for	ADP
cana-3380	63	2	instance	instance	NOUN
cana-3380	63	3	,	,	PUNCT
cana-3380	63	4	non	non	ADJ
cana-3380	63	5	-	-	NOUN
cana-3380	63	6	performance	performance	NOUN
cana-3380	63	7	-	-	PUNCT
cana-3380	63	8	based	base	VERB
cana-3380	63	9	rewards	reward	NOUN
cana-3380	63	10	lead	lead	VERB
cana-3380	63	11	to	to	ADP
cana-3380	63	12	dissatisfaction	dissatisfaction	NOUN
cana-3380	63	13	,	,	PUNCT
cana-3380	63	14	negatively	negatively	ADV
cana-3380	63	15	impacting	impact	VERB
cana-3380	63	16	audit	audit	NOUN
cana-3380	63	17	quality	quality	NOUN
cana-3380	63	18	(	(	PUNCT
cana-3380	63	19	ulfah	ulfah	PROPN
cana-3380	63	20	&	&	CCONJ
cana-3380	63	21	lukiastuti	lukiastuti	PROPN
cana-3380	63	22	,	,	PUNCT
cana-3380	63	23	2019	2019	NUM
cana-3380	63	24	)	)	PUNCT
cana-3380	63	25	.	.	PUNCT
cana-3380	64	1	based	base	VERB
cana-3380	64	2	on	on	ADP
cana-3380	64	3	this	this	DET
cana-3380	64	4	evidence	evidence	NOUN
cana-3380	64	5	,	,	PUNCT
cana-3380	64	6	the	the	DET
cana-3380	64	7	hypothesis	hypothesis	NOUN
cana-3380	64	8	is	be	AUX
cana-3380	64	9	supported	support	VERB
cana-3380	64	10	:	:	PUNCT
cana-3380	64	11	h2	h2	NOUN
cana-3380	64	12	:	:	PUNCT
cana-3380	64	13	compensation	compensation	NOUN
cana-3380	64	14	has	have	VERB
cana-3380	64	15	a	a	DET
cana-3380	64	16	positive	positive	ADJ
cana-3380	64	17	and	and	CCONJ
cana-3380	64	18	significant	significant	ADJ
cana-3380	64	19	effect	effect	NOUN
cana-3380	64	20	on	on	ADP
cana-3380	64	21	spi	spi	NOUN
cana-3380	64	22	performance	performance	NOUN
cana-3380	64	23	.	.	PUNCT
cana-3380	65	1	integrity	integrity	NOUN
cana-3380	65	2	and	and	CCONJ
cana-3380	65	3	spi	spi	NOUN
cana-3380	65	4	performance	performance	NOUN
cana-3380	65	5	integrity	integrity	NOUN
cana-3380	65	6	,	,	PUNCT
cana-3380	65	7	defined	define	VERB
cana-3380	65	8	as	as	ADP
cana-3380	65	9	adherence	adherence	NOUN
cana-3380	65	10	to	to	ADP
cana-3380	65	11	ethical	ethical	ADJ
cana-3380	65	12	principles	principle	NOUN
cana-3380	65	13	and	and	CCONJ
cana-3380	65	14	transparency	transparency	NOUN
cana-3380	65	15	,	,	PUNCT
cana-3380	65	16	is	be	AUX
cana-3380	65	17	a	a	DET
cana-3380	65	18	critical	critical	ADJ
cana-3380	65	19	determinant	determinant	NOUN
cana-3380	65	20	of	of	ADP
cana-3380	65	21	internal	internal	ADJ
cana-3380	65	22	audit	audit	NOUN
cana-3380	65	23	effectiveness	effectiveness	NOUN
cana-3380	65	24	.	.	PUNCT
cana-3380	66	1	high	high	ADJ
cana-3380	66	2	-	-	PUNCT
cana-3380	66	3	integrity	integrity	NOUN
cana-3380	66	4	auditors	auditor	NOUN
cana-3380	66	5	maintain	maintain	VERB
cana-3380	66	6	objectivity	objectivity	NOUN
cana-3380	66	7	and	and	CCONJ
cana-3380	66	8	independence	independence	NOUN
cana-3380	66	9	,	,	PUNCT
cana-3380	66	10	ensuring	ensure	VERB
cana-3380	66	11	the	the	DET
cana-3380	66	12	reliability	reliability	NOUN
cana-3380	66	13	of	of	ADP
cana-3380	66	14	audit	audit	NOUN
cana-3380	66	15	outcomes	outcome	NOUN
cana-3380	66	16	(	(	PUNCT
cana-3380	66	17	setyaningrum	setyaningrum	PROPN
cana-3380	66	18	&	&	CCONJ
cana-3380	66	19	kuntadi	kuntadi	PROPN
cana-3380	66	20	,	,	PUNCT
cana-3380	66	21	2019	2019	NUM
cana-3380	66	22	)	)	PUNCT
cana-3380	66	23	.	.	PUNCT
cana-3380	67	1	research	research	NOUN
cana-3380	67	2	demonstrates	demonstrate	VERB
cana-3380	67	3	that	that	SCONJ
cana-3380	67	4	auditors	auditor	NOUN
cana-3380	67	5	who	who	PRON
cana-3380	67	6	exhibit	exhibit	VERB
cana-3380	67	7	strong	strong	ADJ
cana-3380	67	8	ethical	ethical	ADJ
cana-3380	67	9	conduct	conduct	NOUN
cana-3380	67	10	perform	perform	VERB
cana-3380	67	11	better	well	ADV
cana-3380	67	12	and	and	CCONJ
cana-3380	67	13	inspire	inspire	VERB
cana-3380	67	14	greater	great	ADJ
cana-3380	67	15	confidence	confidence	NOUN
cana-3380	67	16	in	in	ADP
cana-3380	67	17	their	their	PRON
cana-3380	67	18	findings	finding	NOUN
cana-3380	67	19	.	.	PUNCT
cana-3380	68	1	hikmayah	hikmayah	PROPN
cana-3380	68	2	(	(	PUNCT
cana-3380	68	3	2020	2020	NUM
cana-3380	68	4	)	)	PUNCT
cana-3380	68	5	highlighted	highlight	VERB
cana-3380	68	6	that	that	SCONJ
cana-3380	68	7	integrity	integrity	NOUN
cana-3380	68	8	reinforces	reinforce	VERB
cana-3380	68	9	the	the	DET
cana-3380	68	10	credibility	credibility	NOUN
cana-3380	68	11	of	of	ADP
cana-3380	68	12	audits	audits	NOUN
cana-3380	68	13	,	,	PUNCT
cana-3380	68	14	particularly	particularly	ADV
cana-3380	68	15	in	in	ADP
cana-3380	68	16	high	high	ADJ
cana-3380	68	17	-	-	PUNCT
cana-3380	68	18	stakes	stake	NOUN
cana-3380	68	19	environments	environment	NOUN
cana-3380	68	20	.	.	PUNCT
cana-3380	69	1	furthermore	furthermore	ADV
cana-3380	69	2	,	,	PUNCT
cana-3380	69	3	the	the	DET
cana-3380	69	4	mediating	mediate	VERB
cana-3380	69	5	role	role	NOUN
cana-3380	69	6	of	of	ADP
cana-3380	69	7	organizational	organizational	ADJ
cana-3380	69	8	support	support	NOUN
cana-3380	69	9	is	be	AUX
cana-3380	69	10	emphasized	emphasize	VERB
cana-3380	69	11	in	in	ADP
cana-3380	69	12	fostering	foster	VERB
cana-3380	69	13	auditor	auditor	NOUN
cana-3380	69	14	independence	independence	NOUN
cana-3380	69	15	and	and	CCONJ
cana-3380	69	16	ethical	ethical	ADJ
cana-3380	69	17	practices	practice	NOUN
cana-3380	69	18	(	(	PUNCT
cana-3380	69	19	febrianti	febrianti	X
cana-3380	69	20	et	et	PROPN
cana-3380	69	21	al	al	PROPN
cana-3380	69	22	.	.	PROPN
cana-3380	69	23	,	,	PUNCT
cana-3380	69	24	2024	2024	NUM
cana-3380	69	25	)	)	PUNCT
cana-3380	69	26	.	.	PUNCT
cana-3380	70	1	this	this	DET
cana-3380	70	2	evidence	evidence	NOUN
cana-3380	70	3	supports	support	VERB
cana-3380	70	4	the	the	DET
cana-3380	70	5	hypothesis	hypothesis	NOUN
cana-3380	70	6	:	:	PUNCT
cana-3380	70	7	h3	h3	NOUN
cana-3380	70	8	:	:	PUNCT
cana-3380	70	9	integrity	integrity	NOUN
cana-3380	70	10	has	have	VERB
cana-3380	70	11	a	a	DET
cana-3380	70	12	positive	positive	ADJ
cana-3380	70	13	and	and	CCONJ
cana-3380	70	14	significant	significant	ADJ
cana-3380	70	15	effect	effect	NOUN
cana-3380	70	16	on	on	ADP
cana-3380	70	17	spi	spi	NOUN
cana-3380	70	18	performance	performance	NOUN
cana-3380	70	19	.	.	PUNCT
cana-3380	71	1	communications	communication	NOUN
cana-3380	71	2	on	on	ADP
cana-3380	71	3	applied	apply	VERB
cana-3380	71	4	nonlinear	nonlinear	ADJ
cana-3380	71	5	analysis	analysis	NOUN
cana-3380	71	6	issn	issn	NOUN
cana-3380	71	7	:	:	PUNCT
cana-3380	71	8	1074	1074	NUM
cana-3380	71	9	-	-	PUNCT
cana-3380	71	10	133x	133x	NUM
cana-3380	71	11	vol	vol	NOUN
cana-3380	71	12	32	32	NUM
cana-3380	71	13	no	no	NOUN
cana-3380	71	14	.	.	PUNCT
cana-3380	72	1	7s	7	NOUN
cana-3380	72	2	(	(	PUNCT
cana-3380	72	3	2025	2025	NUM
cana-3380	72	4	)	)	PUNCT
cana-3380	72	5	233	233	NUM
cana-3380	72	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	72	7	competence	competence	NOUN
cana-3380	72	8	and	and	CCONJ
cana-3380	72	9	integrity	integrity	NOUN
cana-3380	72	10	competence	competence	NOUN
cana-3380	72	11	directly	directly	ADV
cana-3380	72	12	influences	influence	VERB
cana-3380	72	13	the	the	DET
cana-3380	72	14	ethical	ethical	ADJ
cana-3380	72	15	standards	standard	NOUN
cana-3380	72	16	upheld	uphold	VERB
cana-3380	72	17	by	by	ADP
cana-3380	72	18	internal	internal	ADJ
cana-3380	72	19	auditors	auditor	NOUN
cana-3380	72	20	.	.	PUNCT
cana-3380	73	1	auditors	auditor	NOUN
cana-3380	73	2	with	with	ADP
cana-3380	73	3	advanced	advanced	ADJ
cana-3380	73	4	technical	technical	ADJ
cana-3380	73	5	knowledge	knowledge	NOUN
cana-3380	73	6	and	and	CCONJ
cana-3380	73	7	expertise	expertise	NOUN
cana-3380	73	8	are	be	AUX
cana-3380	73	9	better	well	ADV
cana-3380	73	10	equipped	equip	VERB
cana-3380	73	11	to	to	PART
cana-3380	73	12	navigate	navigate	VERB
cana-3380	73	13	ethical	ethical	ADJ
cana-3380	73	14	dilemmas	dilemma	NOUN
cana-3380	73	15	and	and	CCONJ
cana-3380	73	16	maintain	maintain	VERB
cana-3380	73	17	impartiality	impartiality	NOUN
cana-3380	73	18	(	(	PUNCT
cana-3380	73	19	chang	chang	PROPN
cana-3380	73	20	et	et	PROPN
cana-3380	73	21	al	al	PROPN
cana-3380	73	22	.	.	PROPN
cana-3380	73	23	,	,	PUNCT
cana-3380	73	24	2019	2019	NUM
cana-3380	73	25	)	)	PUNCT
cana-3380	73	26	.	.	PUNCT
cana-3380	74	1	coetzee	coetzee	PROPN
cana-3380	74	2	et	et	PROPN
cana-3380	74	3	al	al	PROPN
cana-3380	74	4	.	.	PROPN
cana-3380	75	1	(	(	PUNCT
cana-3380	75	2	2019	2019	NUM
cana-3380	75	3	)	)	PUNCT
cana-3380	75	4	noted	note	VERB
cana-3380	75	5	that	that	SCONJ
cana-3380	75	6	competence	competence	NOUN
cana-3380	75	7	enhances	enhance	VERB
cana-3380	75	8	decision	decision	NOUN
cana-3380	75	9	-	-	PUNCT
cana-3380	75	10	making	making	NOUN
cana-3380	75	11	,	,	PUNCT
cana-3380	75	12	enabling	enable	VERB
cana-3380	75	13	auditors	auditor	NOUN
cana-3380	75	14	to	to	PART
cana-3380	75	15	act	act	VERB
cana-3380	75	16	with	with	ADP
cana-3380	75	17	professionalism	professionalism	NOUN
cana-3380	75	18	even	even	ADV
cana-3380	75	19	under	under	ADP
cana-3380	75	20	challenging	challenging	ADJ
cana-3380	75	21	circumstances	circumstance	NOUN
cana-3380	75	22	.	.	PUNCT
cana-3380	76	1	these	these	DET
cana-3380	76	2	findings	finding	NOUN
cana-3380	76	3	suggest	suggest	VERB
cana-3380	76	4	that	that	SCONJ
cana-3380	76	5	competence	competence	NOUN
cana-3380	76	6	and	and	CCONJ
cana-3380	76	7	integrity	integrity	NOUN
cana-3380	76	8	are	be	AUX
cana-3380	76	9	interdependent	interdependent	ADJ
cana-3380	76	10	:	:	PUNCT
cana-3380	76	11	h4	h4	NOUN
cana-3380	76	12	:	:	PUNCT
cana-3380	76	13	competence	competence	NOUN
cana-3380	76	14	has	have	VERB
cana-3380	76	15	a	a	DET
cana-3380	76	16	positive	positive	ADJ
cana-3380	76	17	and	and	CCONJ
cana-3380	76	18	significant	significant	ADJ
cana-3380	76	19	effect	effect	NOUN
cana-3380	76	20	on	on	ADP
cana-3380	76	21	integrity	integrity	NOUN
cana-3380	76	22	.	.	PUNCT
cana-3380	77	1	compensation	compensation	NOUN
cana-3380	77	2	and	and	CCONJ
cana-3380	77	3	integrity	integrity	NOUN
cana-3380	77	4	equitable	equitable	ADJ
cana-3380	77	5	compensation	compensation	NOUN
cana-3380	77	6	contributes	contribute	VERB
cana-3380	77	7	to	to	ADP
cana-3380	77	8	a	a	DET
cana-3380	77	9	culture	culture	NOUN
cana-3380	77	10	of	of	ADP
cana-3380	77	11	integrity	integrity	NOUN
cana-3380	77	12	by	by	ADP
cana-3380	77	13	reducing	reduce	VERB
cana-3380	77	14	financial	financial	ADJ
cana-3380	77	15	stress	stress	NOUN
cana-3380	77	16	and	and	CCONJ
cana-3380	77	17	potential	potential	ADJ
cana-3380	77	18	conflicts	conflict	NOUN
cana-3380	77	19	of	of	ADP
cana-3380	77	20	interest	interest	NOUN
cana-3380	77	21	.	.	PUNCT
cana-3380	78	1	research	research	NOUN
cana-3380	78	2	shows	show	VERB
cana-3380	78	3	that	that	SCONJ
cana-3380	78	4	inadequate	inadequate	ADJ
cana-3380	78	5	remuneration	remuneration	NOUN
cana-3380	78	6	can	can	AUX
cana-3380	78	7	lead	lead	VERB
cana-3380	78	8	to	to	ADP
cana-3380	78	9	ethical	ethical	ADJ
cana-3380	78	10	compromises	compromise	NOUN
cana-3380	78	11	,	,	PUNCT
cana-3380	78	12	whereas	whereas	SCONJ
cana-3380	78	13	fair	fair	ADJ
cana-3380	78	14	pay	pay	NOUN
cana-3380	78	15	fosters	foster	VERB
cana-3380	78	16	professional	professional	ADJ
cana-3380	78	17	independence	independence	NOUN
cana-3380	78	18	(	(	PUNCT
cana-3380	78	19	nguyen	nguyen	NOUN
cana-3380	78	20	et	et	PROPN
cana-3380	78	21	al	al	PROPN
cana-3380	78	22	.	.	PROPN
cana-3380	78	23	,	,	PUNCT
cana-3380	78	24	2020	2020	NUM
cana-3380	78	25	)	)	PUNCT
cana-3380	78	26	.	.	PUNCT
cana-3380	79	1	further	far	ADV
cana-3380	79	2	,	,	PUNCT
cana-3380	79	3	febrianti	febrianti	PROPN
cana-3380	79	4	et	et	PROPN
cana-3380	79	5	al	al	PROPN
cana-3380	79	6	.	.	PROPN
cana-3380	80	1	(	(	PUNCT
cana-3380	80	2	2024	2024	NUM
cana-3380	80	3	)	)	PUNCT
cana-3380	80	4	observed	observe	VERB
cana-3380	80	5	that	that	SCONJ
cana-3380	80	6	internal	internal	ADJ
cana-3380	80	7	auditors	auditor	NOUN
cana-3380	80	8	with	with	ADP
cana-3380	80	9	adequate	adequate	ADJ
cana-3380	80	10	financial	financial	ADJ
cana-3380	80	11	rewards	reward	NOUN
cana-3380	80	12	exhibit	exhibit	VERB
cana-3380	80	13	greater	great	ADJ
cana-3380	80	14	resilience	resilience	NOUN
cana-3380	80	15	to	to	ADP
cana-3380	80	16	external	external	ADJ
cana-3380	80	17	pressures	pressure	NOUN
cana-3380	80	18	,	,	PUNCT
cana-3380	80	19	reinforcing	reinforce	VERB
cana-3380	80	20	their	their	PRON
cana-3380	80	21	ethical	ethical	ADJ
cana-3380	80	22	stance	stance	NOUN
cana-3380	80	23	.	.	PUNCT
cana-3380	81	1	this	this	PRON
cana-3380	81	2	supports	support	VERB
cana-3380	81	3	the	the	DET
cana-3380	81	4	hypothesis	hypothesis	NOUN
cana-3380	81	5	:	:	PUNCT
cana-3380	81	6	h5	h5	PROPN
cana-3380	81	7	:	:	PUNCT
cana-3380	81	8	compensation	compensation	NOUN
cana-3380	81	9	has	have	VERB
cana-3380	81	10	a	a	DET
cana-3380	81	11	positive	positive	ADJ
cana-3380	81	12	and	and	CCONJ
cana-3380	81	13	significant	significant	ADJ
cana-3380	81	14	effect	effect	NOUN
cana-3380	81	15	on	on	ADP
cana-3380	81	16	integrity	integrity	NOUN
cana-3380	81	17	.	.	PUNCT
cana-3380	82	1	competence	competence	NOUN
cana-3380	82	2	and	and	CCONJ
cana-3380	82	3	compensation	compensation	NOUN
cana-3380	82	4	competence	competence	NOUN
cana-3380	82	5	often	often	ADV
cana-3380	82	6	dictates	dictate	VERB
cana-3380	82	7	compensation	compensation	NOUN
cana-3380	82	8	structures	structure	NOUN
cana-3380	82	9	,	,	PUNCT
cana-3380	82	10	particularly	particularly	ADV
cana-3380	82	11	in	in	ADP
cana-3380	82	12	performance	performance	NOUN
cana-3380	82	13	-	-	PUNCT
cana-3380	82	14	driven	drive	VERB
cana-3380	82	15	roles	role	NOUN
cana-3380	82	16	.	.	PUNCT
cana-3380	83	1	research	research	NOUN
cana-3380	83	2	emphasizes	emphasize	VERB
cana-3380	83	3	that	that	SCONJ
cana-3380	83	4	skillful	skillful	ADJ
cana-3380	83	5	auditors	auditor	NOUN
cana-3380	83	6	with	with	ADP
cana-3380	83	7	a	a	DET
cana-3380	83	8	higher	high	ADJ
cana-3380	83	9	level	level	NOUN
cana-3380	83	10	of	of	ADP
cana-3380	83	11	expertise	expertise	NOUN
cana-3380	83	12	are	be	AUX
cana-3380	83	13	rewarded	reward	VERB
cana-3380	83	14	with	with	ADP
cana-3380	83	15	better	well	ADJ
cana-3380	83	16	financial	financial	ADJ
cana-3380	83	17	packages	package	NOUN
cana-3380	83	18	,	,	PUNCT
cana-3380	83	19	reflecting	reflect	VERB
cana-3380	83	20	the	the	DET
cana-3380	83	21	value	value	NOUN
cana-3380	83	22	of	of	ADP
cana-3380	83	23	their	their	PRON
cana-3380	83	24	contributions	contribution	NOUN
cana-3380	83	25	(	(	PUNCT
cana-3380	83	26	vitalis	vitali	NOUN
cana-3380	83	27	et	et	PROPN
cana-3380	83	28	al	al	PROPN
cana-3380	83	29	.	.	PROPN
cana-3380	83	30	,	,	PUNCT
cana-3380	83	31	2023	2023	NUM
cana-3380	83	32	)	)	PUNCT
cana-3380	83	33	.	.	PUNCT
cana-3380	84	1	nguyen	nguyen	PROPN
cana-3380	84	2	et	et	PROPN
cana-3380	84	3	al	al	PROPN
cana-3380	84	4	.	.	PROPN
cana-3380	84	5	(	(	PUNCT
cana-3380	84	6	2020	2020	NUM
cana-3380	84	7	)	)	PUNCT
cana-3380	84	8	also	also	ADV
cana-3380	84	9	highlighted	highlight	VERB
cana-3380	84	10	that	that	SCONJ
cana-3380	84	11	organizations	organization	NOUN
cana-3380	84	12	aligning	align	VERB
cana-3380	84	13	pay	pay	NOUN
cana-3380	84	14	with	with	ADP
cana-3380	84	15	competence	competence	NOUN
cana-3380	84	16	levels	level	NOUN
cana-3380	84	17	achieve	achieve	VERB
cana-3380	84	18	higher	high	ADJ
cana-3380	84	19	job	job	NOUN
cana-3380	84	20	satisfaction	satisfaction	NOUN
cana-3380	84	21	and	and	CCONJ
cana-3380	84	22	retention	retention	NOUN
cana-3380	84	23	rates	rate	NOUN
cana-3380	84	24	.	.	PUNCT
cana-3380	85	1	therefore	therefore	ADV
cana-3380	85	2	,	,	PUNCT
cana-3380	85	3	the	the	DET
cana-3380	85	4	hypothesis	hypothesis	NOUN
cana-3380	85	5	is	be	AUX
cana-3380	85	6	validated	validate	VERB
cana-3380	85	7	:	:	PUNCT
cana-3380	85	8	h6	h6	NOUN
cana-3380	85	9	:	:	PUNCT
cana-3380	85	10	competence	competence	NOUN
cana-3380	85	11	has	have	VERB
cana-3380	85	12	a	a	DET
cana-3380	85	13	positive	positive	ADJ
cana-3380	85	14	and	and	CCONJ
cana-3380	85	15	significant	significant	ADJ
cana-3380	85	16	effect	effect	NOUN
cana-3380	85	17	on	on	ADP
cana-3380	85	18	compensation	compensation	NOUN
cana-3380	85	19	.	.	PUNCT
cana-3380	86	1	mediating	mediate	VERB
cana-3380	86	2	roles	role	NOUN
cana-3380	86	3	of	of	ADP
cana-3380	86	4	integrity	integrity	NOUN
cana-3380	86	5	and	and	CCONJ
cana-3380	86	6	compensation	compensation	NOUN
cana-3380	86	7	the	the	DET
cana-3380	86	8	mediating	mediate	VERB
cana-3380	86	9	roles	role	NOUN
cana-3380	86	10	of	of	ADP
cana-3380	86	11	integrity	integrity	NOUN
cana-3380	86	12	and	and	CCONJ
cana-3380	86	13	compensation	compensation	NOUN
cana-3380	86	14	in	in	ADP
cana-3380	86	15	the	the	DET
cana-3380	86	16	relationship	relationship	NOUN
cana-3380	86	17	between	between	ADP
cana-3380	86	18	competence	competence	NOUN
cana-3380	86	19	and	and	CCONJ
cana-3380	86	20	spi	spi	NOUN
cana-3380	86	21	performance	performance	NOUN
cana-3380	86	22	highlight	highlight	VERB
cana-3380	86	23	their	their	PRON
cana-3380	86	24	intertwined	intertwine	VERB
cana-3380	86	25	influence	influence	NOUN
cana-3380	86	26	on	on	ADP
cana-3380	86	27	organizational	organizational	ADJ
cana-3380	86	28	outcomes	outcome	NOUN
cana-3380	86	29	.	.	PUNCT
cana-3380	87	1	competence	competence	NOUN
cana-3380	87	2	,	,	PUNCT
cana-3380	87	3	as	as	SCONJ
cana-3380	87	4	the	the	DET
cana-3380	87	5	ability	ability	NOUN
cana-3380	87	6	to	to	PART
cana-3380	87	7	apply	apply	VERB
cana-3380	87	8	technical	technical	ADJ
cana-3380	87	9	skills	skill	NOUN
cana-3380	87	10	and	and	CCONJ
cana-3380	87	11	knowledge	knowledge	NOUN
cana-3380	87	12	effectively	effectively	ADV
cana-3380	87	13	,	,	PUNCT
cana-3380	87	14	serves	serve	VERB
cana-3380	87	15	as	as	ADP
cana-3380	87	16	a	a	DET
cana-3380	87	17	fundamental	fundamental	ADJ
cana-3380	87	18	driver	driver	NOUN
cana-3380	87	19	of	of	ADP
cana-3380	87	20	individual	individual	ADJ
cana-3380	87	21	and	and	CCONJ
cana-3380	87	22	organizational	organizational	ADJ
cana-3380	87	23	performance	performance	NOUN
cana-3380	87	24	.	.	PUNCT
cana-3380	88	1	however	however	ADV
cana-3380	88	2	,	,	PUNCT
cana-3380	88	3	its	its	PRON
cana-3380	88	4	impact	impact	NOUN
cana-3380	88	5	is	be	AUX
cana-3380	88	6	often	often	ADV
cana-3380	88	7	amplified	amplify	VERB
cana-3380	88	8	through	through	ADP
cana-3380	88	9	the	the	DET
cana-3380	88	10	mediating	mediate	VERB
cana-3380	88	11	effects	effect	NOUN
cana-3380	88	12	of	of	ADP
cana-3380	88	13	integrity	integrity	NOUN
cana-3380	88	14	and	and	CCONJ
cana-3380	88	15	compensation	compensation	NOUN
cana-3380	88	16	,	,	PUNCT
cana-3380	88	17	which	which	PRON
cana-3380	88	18	enhance	enhance	VERB
cana-3380	88	19	the	the	DET
cana-3380	88	20	pathways	pathway	NOUN
cana-3380	88	21	by	by	ADP
cana-3380	88	22	which	which	DET
cana-3380	88	23	competence	competence	NOUN
cana-3380	88	24	translates	translate	VERB
cana-3380	88	25	into	into	ADP
cana-3380	88	26	performance	performance	NOUN
cana-3380	88	27	.	.	PUNCT
cana-3380	89	1	h7	h7	PROPN
cana-3380	89	2	:	:	PUNCT
cana-3380	89	3	integrity	integrity	NOUN
cana-3380	89	4	mediates	mediate	VERB
cana-3380	89	5	the	the	DET
cana-3380	89	6	relationship	relationship	NOUN
cana-3380	89	7	between	between	ADP
cana-3380	89	8	competence	competence	NOUN
cana-3380	89	9	and	and	CCONJ
cana-3380	89	10	spi	spi	NOUN
cana-3380	89	11	performance	performance	NOUN
cana-3380	89	12	integrity	integrity	NOUN
cana-3380	89	13	plays	play	VERB
cana-3380	89	14	a	a	DET
cana-3380	89	15	pivotal	pivotal	ADJ
cana-3380	89	16	role	role	NOUN
cana-3380	89	17	in	in	ADP
cana-3380	89	18	bridging	bridge	VERB
cana-3380	89	19	the	the	DET
cana-3380	89	20	relationship	relationship	NOUN
cana-3380	89	21	between	between	ADP
cana-3380	89	22	competence	competence	NOUN
cana-3380	89	23	and	and	CCONJ
cana-3380	89	24	spi	spi	NOUN
cana-3380	89	25	performance	performance	NOUN
cana-3380	89	26	by	by	ADP
cana-3380	89	27	ensuring	ensure	VERB
cana-3380	89	28	ethical	ethical	ADJ
cana-3380	89	29	behavior	behavior	NOUN
cana-3380	89	30	and	and	CCONJ
cana-3380	89	31	adherence	adherence	NOUN
cana-3380	89	32	to	to	ADP
cana-3380	89	33	professional	professional	ADJ
cana-3380	89	34	standards	standard	NOUN
cana-3380	89	35	.	.	PUNCT
cana-3380	90	1	hikmayah	hikmayah	PROPN
cana-3380	90	2	(	(	PUNCT
cana-3380	90	3	2020	2020	NUM
cana-3380	90	4	)	)	PUNCT
cana-3380	90	5	demonstrated	demonstrate	VERB
cana-3380	90	6	that	that	SCONJ
cana-3380	90	7	competence	competence	NOUN
cana-3380	90	8	influences	influence	VERB
cana-3380	90	9	performance	performance	NOUN
cana-3380	90	10	indirectly	indirectly	ADV
cana-3380	90	11	by	by	ADP
cana-3380	90	12	strengthening	strengthen	VERB
cana-3380	90	13	ethical	ethical	ADJ
cana-3380	90	14	conduct	conduct	NOUN
cana-3380	90	15	,	,	PUNCT
cana-3380	90	16	which	which	PRON
cana-3380	90	17	ensures	ensure	VERB
cana-3380	90	18	auditors	auditor	NOUN
cana-3380	90	19	maintain	maintain	VERB
cana-3380	90	20	transparency	transparency	NOUN
cana-3380	90	21	and	and	CCONJ
cana-3380	90	22	objectivity	objectivity	NOUN
cana-3380	90	23	.	.	PUNCT
cana-3380	91	1	similarly	similarly	ADV
cana-3380	91	2	,	,	PUNCT
cana-3380	91	3	febrianti	febrianti	PROPN
cana-3380	91	4	et	et	PROPN
cana-3380	91	5	al	al	PROPN
cana-3380	91	6	.	.	PROPN
cana-3380	92	1	(	(	PUNCT
cana-3380	92	2	2024	2024	NUM
cana-3380	92	3	)	)	PUNCT
cana-3380	92	4	found	find	VERB
cana-3380	92	5	that	that	SCONJ
cana-3380	92	6	integrity	integrity	NOUN
cana-3380	92	7	is	be	AUX
cana-3380	92	8	critical	critical	ADJ
cana-3380	92	9	for	for	SCONJ
cana-3380	92	10	auditors	auditor	NOUN
cana-3380	92	11	to	to	PART
cana-3380	92	12	navigate	navigate	VERB
cana-3380	92	13	ethical	ethical	ADJ
cana-3380	92	14	dilemmas	dilemma	NOUN
cana-3380	92	15	,	,	PUNCT
cana-3380	92	16	enabling	enable	VERB
cana-3380	92	17	them	they	PRON
cana-3380	92	18	to	to	PART
cana-3380	92	19	apply	apply	VERB
cana-3380	92	20	their	their	PRON
cana-3380	92	21	skills	skill	NOUN
cana-3380	92	22	without	without	ADP
cana-3380	92	23	compromise	compromise	NOUN
cana-3380	92	24	.	.	PUNCT
cana-3380	93	1	research	research	NOUN
cana-3380	93	2	by	by	ADP
cana-3380	93	3	setyaningrum	setyaningrum	NOUN
cana-3380	93	4	and	and	CCONJ
cana-3380	93	5	kuntadi	kuntadi	NOUN
cana-3380	93	6	(	(	PUNCT
cana-3380	93	7	2019	2019	NUM
cana-3380	93	8	)	)	PUNCT
cana-3380	93	9	highlights	highlight	NOUN
cana-3380	93	10	that	that	PRON
cana-3380	93	11	integrity	integrity	NOUN
cana-3380	93	12	fosters	foster	VERB
cana-3380	93	13	public	public	ADJ
cana-3380	93	14	communications	communication	NOUN
cana-3380	93	15	on	on	ADP
cana-3380	93	16	applied	apply	VERB
cana-3380	93	17	nonlinear	nonlinear	ADJ
cana-3380	93	18	analysis	analysis	NOUN
cana-3380	93	19	issn	issn	NOUN
cana-3380	93	20	:	:	PUNCT
cana-3380	93	21	1074	1074	NUM
cana-3380	93	22	-	-	PUNCT
cana-3380	93	23	133x	133x	NUM
cana-3380	93	24	vol	vol	NOUN
cana-3380	93	25	32	32	NUM
cana-3380	93	26	no	no	NOUN
cana-3380	93	27	.	.	PUNCT
cana-3380	94	1	7s	7	NOUN
cana-3380	94	2	(	(	PUNCT
cana-3380	94	3	2025	2025	NUM
cana-3380	94	4	)	)	PUNCT
cana-3380	94	5	234	234	NUM
cana-3380	94	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	94	7	trust	trust	NOUN
cana-3380	94	8	in	in	ADP
cana-3380	94	9	audit	audit	NOUN
cana-3380	94	10	outcomes	outcome	NOUN
cana-3380	94	11	,	,	PUNCT
cana-3380	94	12	making	make	VERB
cana-3380	94	13	it	it	PRON
cana-3380	94	14	an	an	DET
cana-3380	94	15	indispensable	indispensable	ADJ
cana-3380	94	16	factor	factor	NOUN
cana-3380	94	17	in	in	ADP
cana-3380	94	18	maximizing	maximize	VERB
cana-3380	94	19	competence	competence	NOUN
cana-3380	94	20	-	-	PUNCT
cana-3380	94	21	driven	drive	VERB
cana-3380	94	22	performance	performance	NOUN
cana-3380	94	23	.	.	PUNCT
cana-3380	95	1	moreover	moreover	ADV
cana-3380	95	2	,	,	PUNCT
cana-3380	95	3	chang	chang	PROPN
cana-3380	95	4	et	et	PROPN
cana-3380	95	5	al	al	PROPN
cana-3380	95	6	.	.	PROPN
cana-3380	96	1	(	(	PUNCT
cana-3380	96	2	2019	2019	NUM
cana-3380	96	3	)	)	PUNCT
cana-3380	96	4	underscore	underscore	VERB
cana-3380	96	5	that	that	SCONJ
cana-3380	96	6	ethical	ethical	ADJ
cana-3380	96	7	commitment	commitment	NOUN
cana-3380	96	8	rooted	root	VERB
cana-3380	96	9	in	in	ADP
cana-3380	96	10	integrity	integrity	NOUN
cana-3380	96	11	allows	allow	VERB
cana-3380	96	12	auditors	auditor	NOUN
cana-3380	96	13	to	to	PART
cana-3380	96	14	use	use	VERB
cana-3380	96	15	their	their	PRON
cana-3380	96	16	technical	technical	ADJ
cana-3380	96	17	skills	skill	NOUN
cana-3380	96	18	to	to	PART
cana-3380	96	19	address	address	VERB
cana-3380	96	20	complex	complex	ADJ
cana-3380	96	21	governance	governance	NOUN
cana-3380	96	22	challenges	challenge	NOUN
cana-3380	96	23	effectively	effectively	ADV
cana-3380	96	24	.	.	PUNCT
cana-3380	97	1	these	these	DET
cana-3380	97	2	findings	finding	NOUN
cana-3380	97	3	affirm	affirm	NOUN
cana-3380	97	4	that	that	SCONJ
cana-3380	97	5	integrity	integrity	NOUN
cana-3380	97	6	amplifies	amplify	VERB
cana-3380	97	7	the	the	DET
cana-3380	97	8	positive	positive	ADJ
cana-3380	97	9	effects	effect	NOUN
cana-3380	97	10	of	of	ADP
cana-3380	97	11	competence	competence	NOUN
cana-3380	97	12	on	on	ADP
cana-3380	97	13	spi	spi	NOUN
cana-3380	97	14	performance	performance	NOUN
cana-3380	97	15	by	by	ADP
cana-3380	97	16	fostering	foster	VERB
cana-3380	97	17	a	a	DET
cana-3380	97	18	culture	culture	NOUN
cana-3380	97	19	of	of	ADP
cana-3380	97	20	accountability	accountability	NOUN
cana-3380	97	21	and	and	CCONJ
cana-3380	97	22	ethical	ethical	ADJ
cana-3380	97	23	application	application	NOUN
cana-3380	97	24	of	of	ADP
cana-3380	97	25	knowledge	knowledge	NOUN
cana-3380	97	26	.	.	PUNCT
cana-3380	98	1	h8	h8	PROPN
cana-3380	98	2	:	:	PUNCT
cana-3380	98	3	compensation	compensation	NOUN
cana-3380	98	4	mediates	mediate	VERB
cana-3380	98	5	the	the	DET
cana-3380	98	6	relationship	relationship	NOUN
cana-3380	98	7	between	between	ADP
cana-3380	98	8	competence	competence	NOUN
cana-3380	98	9	and	and	CCONJ
cana-3380	98	10	spi	spi	NOUN
cana-3380	98	11	performance	performance	NOUN
cana-3380	98	12	compensation	compensation	NOUN
cana-3380	98	13	serves	serve	VERB
cana-3380	98	14	as	as	ADP
cana-3380	98	15	an	an	DET
cana-3380	98	16	extrinsic	extrinsic	ADJ
cana-3380	98	17	motivator	motivator	NOUN
cana-3380	98	18	,	,	PUNCT
cana-3380	98	19	aligning	align	VERB
cana-3380	98	20	individual	individual	ADJ
cana-3380	98	21	competencies	competency	NOUN
cana-3380	98	22	with	with	ADP
cana-3380	98	23	organizational	organizational	ADJ
cana-3380	98	24	goals	goal	NOUN
cana-3380	98	25	and	and	CCONJ
cana-3380	98	26	enhancing	enhance	VERB
cana-3380	98	27	performance	performance	NOUN
cana-3380	98	28	.	.	PUNCT
cana-3380	99	1	nguyen	nguyen	PROPN
cana-3380	99	2	et	et	PROPN
cana-3380	99	3	al	al	PROPN
cana-3380	99	4	.	.	PROPN
cana-3380	99	5	(	(	PUNCT
cana-3380	99	6	2020	2020	NUM
cana-3380	99	7	)	)	PUNCT
cana-3380	99	8	observed	observe	VERB
cana-3380	99	9	that	that	SCONJ
cana-3380	99	10	performance	performance	NOUN
cana-3380	99	11	-	-	PUNCT
cana-3380	99	12	based	base	VERB
cana-3380	99	13	compensation	compensation	NOUN
cana-3380	99	14	systems	system	NOUN
cana-3380	99	15	encourage	encourage	VERB
cana-3380	99	16	auditors	auditor	NOUN
cana-3380	99	17	to	to	PART
cana-3380	99	18	utilize	utilize	VERB
cana-3380	99	19	their	their	PRON
cana-3380	99	20	competencies	competency	NOUN
cana-3380	99	21	effectively	effectively	ADV
cana-3380	99	22	,	,	PUNCT
cana-3380	99	23	leading	lead	VERB
cana-3380	99	24	to	to	ADP
cana-3380	99	25	greater	great	ADJ
cana-3380	99	26	job	job	NOUN
cana-3380	99	27	satisfaction	satisfaction	NOUN
cana-3380	99	28	and	and	CCONJ
cana-3380	99	29	productivity	productivity	NOUN
cana-3380	99	30	.	.	PUNCT
cana-3380	100	1	coetzee	coetzee	PROPN
cana-3380	100	2	et	et	PROPN
cana-3380	100	3	al	al	PROPN
cana-3380	100	4	.	.	PROPN
cana-3380	101	1	(	(	PUNCT
cana-3380	101	2	2019	2019	NUM
cana-3380	101	3	)	)	PUNCT
cana-3380	101	4	further	far	ADV
cana-3380	101	5	emphasized	emphasize	VERB
cana-3380	101	6	that	that	SCONJ
cana-3380	101	7	fair	fair	ADJ
cana-3380	101	8	compensation	compensation	NOUN
cana-3380	101	9	provides	provide	VERB
cana-3380	101	10	financial	financial	ADJ
cana-3380	101	11	stability	stability	NOUN
cana-3380	101	12	,	,	PUNCT
cana-3380	101	13	reducing	reduce	VERB
cana-3380	101	14	ethical	ethical	ADJ
cana-3380	101	15	risks	risk	NOUN
cana-3380	101	16	and	and	CCONJ
cana-3380	101	17	enhancing	enhance	VERB
cana-3380	101	18	auditors	auditor	NOUN
cana-3380	101	19	’	'	PUNCT
cana-3380	101	20	focus	focus	VERB
cana-3380	101	21	on	on	ADP
cana-3380	101	22	their	their	PRON
cana-3380	101	23	roles	role	NOUN
cana-3380	101	24	.	.	PUNCT
cana-3380	102	1	vitalis	vitalis	PROPN
cana-3380	102	2	et	et	PROPN
cana-3380	102	3	al	al	PROPN
cana-3380	102	4	.	.	PROPN
cana-3380	103	1	(	(	PUNCT
cana-3380	103	2	2023	2023	NUM
cana-3380	103	3	)	)	PUNCT
cana-3380	103	4	found	find	VERB
cana-3380	103	5	that	that	SCONJ
cana-3380	103	6	auditors	auditor	NOUN
cana-3380	103	7	who	who	PRON
cana-3380	103	8	perceive	perceive	VERB
cana-3380	103	9	their	their	PRON
cana-3380	103	10	skills	skill	NOUN
cana-3380	103	11	and	and	CCONJ
cana-3380	103	12	efforts	effort	NOUN
cana-3380	103	13	to	to	PART
cana-3380	103	14	be	be	AUX
cana-3380	103	15	adequately	adequately	ADV
cana-3380	103	16	rewarded	reward	VERB
cana-3380	103	17	are	be	AUX
cana-3380	103	18	more	more	ADV
cana-3380	103	19	likely	likely	ADJ
cana-3380	103	20	to	to	PART
cana-3380	103	21	engage	engage	VERB
cana-3380	103	22	in	in	ADP
cana-3380	103	23	high	high	ADJ
cana-3380	103	24	-	-	PUNCT
cana-3380	103	25	quality	quality	NOUN
cana-3380	103	26	work	work	NOUN
cana-3380	103	27	.	.	PUNCT
cana-3380	104	1	additionally	additionally	ADV
cana-3380	104	2	,	,	PUNCT
cana-3380	104	3	ulfah	ulfah	NOUN
cana-3380	104	4	and	and	CCONJ
cana-3380	104	5	lukiastuti	lukiastuti	PROPN
cana-3380	104	6	(	(	PUNCT
cana-3380	104	7	2019	2019	NUM
cana-3380	104	8	)	)	PUNCT
cana-3380	104	9	highlighted	highlight	VERB
cana-3380	104	10	that	that	SCONJ
cana-3380	104	11	compensation	compensation	NOUN
cana-3380	104	12	systems	system	NOUN
cana-3380	104	13	reflecting	reflect	VERB
cana-3380	104	14	the	the	DET
cana-3380	104	15	value	value	NOUN
cana-3380	104	16	of	of	ADP
cana-3380	104	17	auditors	auditor	NOUN
cana-3380	104	18	’	’	PART
cana-3380	104	19	competencies	competency	NOUN
cana-3380	104	20	increase	increase	VERB
cana-3380	104	21	their	their	PRON
cana-3380	104	22	commitment	commitment	NOUN
cana-3380	104	23	to	to	ADP
cana-3380	104	24	achieving	achieve	VERB
cana-3380	104	25	organizational	organizational	ADJ
cana-3380	104	26	objectives	objective	NOUN
cana-3380	104	27	.	.	PUNCT
cana-3380	105	1	these	these	DET
cana-3380	105	2	studies	study	NOUN
cana-3380	105	3	validate	validate	VERB
cana-3380	105	4	that	that	SCONJ
cana-3380	105	5	compensation	compensation	NOUN
cana-3380	105	6	not	not	PART
cana-3380	105	7	only	only	ADV
cana-3380	105	8	motivates	motivate	VERB
cana-3380	105	9	auditors	auditor	NOUN
cana-3380	105	10	to	to	PART
cana-3380	105	11	maximize	maximize	VERB
cana-3380	105	12	their	their	PRON
cana-3380	105	13	technical	technical	ADJ
cana-3380	105	14	expertise	expertise	NOUN
cana-3380	105	15	but	but	CCONJ
cana-3380	105	16	also	also	ADV
cana-3380	105	17	ensures	ensure	VERB
cana-3380	105	18	their	their	PRON
cana-3380	105	19	ethical	ethical	ADJ
cana-3380	105	20	commitment	commitment	NOUN
cana-3380	105	21	,	,	PUNCT
cana-3380	105	22	indirectly	indirectly	ADV
cana-3380	105	23	enhancing	enhance	VERB
cana-3380	105	24	spi	spi	NOUN
cana-3380	105	25	performance	performance	NOUN
cana-3380	105	26	.	.	PUNCT
cana-3380	106	1	h9	h9	NOUN
cana-3380	106	2	:	:	PUNCT
cana-3380	106	3	integrity	integrity	NOUN
cana-3380	106	4	and	and	CCONJ
cana-3380	106	5	compensation	compensation	NOUN
cana-3380	106	6	mediate	mediate	VERB
cana-3380	106	7	the	the	DET
cana-3380	106	8	relationship	relationship	NOUN
cana-3380	106	9	between	between	ADP
cana-3380	106	10	competence	competence	NOUN
cana-3380	106	11	and	and	CCONJ
cana-3380	106	12	spi	spi	NOUN
cana-3380	106	13	performance	performance	NOUN
cana-3380	106	14	the	the	DET
cana-3380	106	15	dual	dual	ADJ
cana-3380	106	16	mediating	mediate	VERB
cana-3380	106	17	effects	effect	NOUN
cana-3380	106	18	of	of	ADP
cana-3380	106	19	integrity	integrity	NOUN
cana-3380	106	20	and	and	CCONJ
cana-3380	106	21	compensation	compensation	NOUN
cana-3380	106	22	reveal	reveal	VERB
cana-3380	106	23	the	the	DET
cana-3380	106	24	complex	complex	ADJ
cana-3380	106	25	interplay	interplay	NOUN
cana-3380	106	26	between	between	ADP
cana-3380	106	27	intrinsic	intrinsic	ADJ
cana-3380	106	28	and	and	CCONJ
cana-3380	106	29	extrinsic	extrinsic	ADJ
cana-3380	106	30	factors	factor	NOUN
cana-3380	106	31	in	in	ADP
cana-3380	106	32	driving	drive	VERB
cana-3380	106	33	performance	performance	NOUN
cana-3380	106	34	.	.	PUNCT
cana-3380	107	1	hikmayah	hikmayah	PROPN
cana-3380	107	2	(	(	PUNCT
cana-3380	107	3	2020	2020	NUM
cana-3380	107	4	)	)	PUNCT
cana-3380	107	5	asserted	assert	VERB
cana-3380	107	6	that	that	SCONJ
cana-3380	107	7	integrity	integrity	NOUN
cana-3380	107	8	ensures	ensure	VERB
cana-3380	107	9	the	the	DET
cana-3380	107	10	ethical	ethical	ADJ
cana-3380	107	11	application	application	NOUN
cana-3380	107	12	of	of	ADP
cana-3380	107	13	competence	competence	NOUN
cana-3380	107	14	,	,	PUNCT
cana-3380	107	15	while	while	SCONJ
cana-3380	107	16	compensation	compensation	NOUN
cana-3380	107	17	motivates	motivate	VERB
cana-3380	107	18	auditors	auditor	NOUN
cana-3380	107	19	to	to	PART
cana-3380	107	20	maintain	maintain	VERB
cana-3380	107	21	high	high	ADJ
cana-3380	107	22	levels	level	NOUN
cana-3380	107	23	of	of	ADP
cana-3380	107	24	engagement	engagement	NOUN
cana-3380	107	25	.	.	PUNCT
cana-3380	108	1	nguyen	nguyen	PROPN
cana-3380	108	2	et	et	PROPN
cana-3380	108	3	al	al	PROPN
cana-3380	108	4	.	.	PROPN
cana-3380	108	5	(	(	PUNCT
cana-3380	108	6	2020	2020	NUM
cana-3380	108	7	)	)	PUNCT
cana-3380	108	8	emphasized	emphasize	VERB
cana-3380	108	9	that	that	SCONJ
cana-3380	108	10	organizations	organization	NOUN
cana-3380	108	11	that	that	PRON
cana-3380	108	12	integrate	integrate	VERB
cana-3380	108	13	fair	fair	ADJ
cana-3380	108	14	compensation	compensation	NOUN
cana-3380	108	15	systems	system	NOUN
cana-3380	108	16	with	with	ADP
cana-3380	108	17	a	a	DET
cana-3380	108	18	culture	culture	NOUN
cana-3380	108	19	of	of	ADP
cana-3380	108	20	integrity	integrity	NOUN
cana-3380	108	21	achieve	achieve	VERB
cana-3380	108	22	better	well	ADJ
cana-3380	108	23	alignment	alignment	NOUN
cana-3380	108	24	between	between	ADP
cana-3380	108	25	individual	individual	ADJ
cana-3380	108	26	and	and	CCONJ
cana-3380	108	27	organizational	organizational	ADJ
cana-3380	108	28	goals	goal	NOUN
cana-3380	108	29	.	.	PUNCT
cana-3380	109	1	febrianti	febrianti	PROPN
cana-3380	109	2	et	et	PROPN
cana-3380	109	3	al	al	PROPN
cana-3380	109	4	.	.	PROPN
cana-3380	110	1	(	(	PUNCT
cana-3380	110	2	2024	2024	NUM
cana-3380	110	3	)	)	PUNCT
cana-3380	110	4	highlighted	highlight	VERB
cana-3380	110	5	that	that	SCONJ
cana-3380	110	6	integrity	integrity	NOUN
cana-3380	110	7	strengthens	strengthen	VERB
cana-3380	110	8	the	the	DET
cana-3380	110	9	relationship	relationship	NOUN
cana-3380	110	10	between	between	ADP
cana-3380	110	11	competence	competence	NOUN
cana-3380	110	12	and	and	CCONJ
cana-3380	110	13	performance	performance	NOUN
cana-3380	110	14	by	by	ADP
cana-3380	110	15	ensuring	ensure	VERB
cana-3380	110	16	transparency	transparency	NOUN
cana-3380	110	17	,	,	PUNCT
cana-3380	110	18	while	while	SCONJ
cana-3380	110	19	compensation	compensation	NOUN
cana-3380	110	20	reinforces	reinforce	VERB
cana-3380	110	21	it	it	PRON
cana-3380	110	22	by	by	ADP
cana-3380	110	23	rewarding	rewarding	ADJ
cana-3380	110	24	effort	effort	NOUN
cana-3380	110	25	and	and	CCONJ
cana-3380	110	26	results	result	NOUN
cana-3380	110	27	.	.	PUNCT
cana-3380	111	1	furthermore	furthermore	ADV
cana-3380	111	2	,	,	PUNCT
cana-3380	111	3	setyaningrum	setyaningrum	NOUN
cana-3380	111	4	and	and	CCONJ
cana-3380	111	5	kuntadi	kuntadi	NOUN
cana-3380	111	6	(	(	PUNCT
cana-3380	111	7	2019	2019	NUM
cana-3380	111	8	)	)	PUNCT
cana-3380	111	9	concluded	conclude	VERB
cana-3380	111	10	that	that	SCONJ
cana-3380	111	11	these	these	DET
cana-3380	111	12	mediators	mediator	NOUN
cana-3380	111	13	work	work	VERB
cana-3380	111	14	synergistically	synergistically	ADV
cana-3380	111	15	to	to	PART
cana-3380	111	16	create	create	VERB
cana-3380	111	17	an	an	DET
cana-3380	111	18	environment	environment	NOUN
cana-3380	111	19	where	where	SCONJ
cana-3380	111	20	auditors	auditor	NOUN
cana-3380	111	21	can	can	AUX
cana-3380	111	22	fully	fully	ADV
cana-3380	111	23	leverage	leverage	VERB
cana-3380	111	24	their	their	PRON
cana-3380	111	25	competencies	competency	NOUN
cana-3380	111	26	,	,	PUNCT
cana-3380	111	27	ethically	ethically	ADV
cana-3380	111	28	and	and	CCONJ
cana-3380	111	29	effectively	effectively	ADV
cana-3380	111	30	.	.	PUNCT
cana-3380	112	1	this	this	DET
cana-3380	112	2	integrated	integrate	VERB
cana-3380	112	3	approach	approach	NOUN
cana-3380	112	4	ensures	ensure	VERB
cana-3380	112	5	that	that	SCONJ
cana-3380	112	6	spi	spi	NOUN
cana-3380	112	7	performance	performance	NOUN
cana-3380	112	8	benefits	benefit	NOUN
cana-3380	112	9	from	from	ADP
cana-3380	112	10	both	both	CCONJ
cana-3380	112	11	moral	moral	ADJ
cana-3380	112	12	accountability	accountability	NOUN
cana-3380	112	13	and	and	CCONJ
cana-3380	112	14	tangible	tangible	ADJ
cana-3380	112	15	rewards	reward	NOUN
cana-3380	112	16	.	.	PUNCT
cana-3380	113	1	methodologi	methodologi	NOUN
cana-3380	113	2	this	this	DET
cana-3380	113	3	study	study	NOUN
cana-3380	113	4	employs	employ	VERB
cana-3380	113	5	a	a	DET
cana-3380	113	6	quantitative	quantitative	ADJ
cana-3380	113	7	approach	approach	NOUN
cana-3380	113	8	to	to	PART
cana-3380	113	9	analyze	analyze	VERB
cana-3380	113	10	the	the	DET
cana-3380	113	11	relationships	relationship	NOUN
cana-3380	113	12	between	between	ADP
cana-3380	113	13	competence	competence	NOUN
cana-3380	113	14	,	,	PUNCT
cana-3380	113	15	compensation	compensation	NOUN
cana-3380	113	16	,	,	PUNCT
cana-3380	113	17	integrity	integrity	NOUN
cana-3380	113	18	,	,	PUNCT
cana-3380	113	19	and	and	CCONJ
cana-3380	113	20	spi	spi	NOUN
cana-3380	113	21	performance	performance	NOUN
cana-3380	113	22	.	.	PUNCT
cana-3380	114	1	data	datum	NOUN
cana-3380	114	2	collection	collection	NOUN
cana-3380	114	3	was	be	AUX
cana-3380	114	4	conducted	conduct	VERB
cana-3380	114	5	through	through	ADP
cana-3380	114	6	structured	structured	ADJ
cana-3380	114	7	surveys	survey	NOUN
cana-3380	114	8	distributed	distribute	VERB
cana-3380	114	9	to	to	ADP
cana-3380	114	10	spi	spi	NOUN
cana-3380	114	11	personnel	personnel	NOUN
cana-3380	114	12	at	at	ADP
cana-3380	114	13	various	various	ADJ
cana-3380	114	14	state	state	NOUN
cana-3380	114	15	islamic	islamic	ADJ
cana-3380	114	16	universities	university	NOUN
cana-3380	114	17	(	(	PUNCT
cana-3380	114	18	uin	uin	PROPN
cana-3380	114	19	)	)	PUNCT
cana-3380	114	20	across	across	ADP
cana-3380	114	21	indonesia	indonesia	PROPN
cana-3380	114	22	.	.	PUNCT
cana-3380	115	1	the	the	DET
cana-3380	115	2	survey	survey	NOUN
cana-3380	115	3	instruments	instrument	NOUN
cana-3380	115	4	were	be	AUX
cana-3380	115	5	validated	validate	VERB
cana-3380	115	6	for	for	ADP
cana-3380	115	7	reliability	reliability	NOUN
cana-3380	115	8	and	and	CCONJ
cana-3380	115	9	consistency	consistency	NOUN
cana-3380	115	10	using	use	VERB
cana-3380	115	11	cronbach	cronbach	NOUN
cana-3380	115	12	's	's	PART
cana-3380	115	13	alpha	alpha	NOUN
cana-3380	115	14	and	and	CCONJ
cana-3380	115	15	exploratory	exploratory	ADJ
cana-3380	115	16	factor	factor	NOUN
cana-3380	115	17	analysis	analysis	NOUN
cana-3380	115	18	.	.	PUNCT
cana-3380	116	1	the	the	DET
cana-3380	116	2	population	population	NOUN
cana-3380	116	3	included	include	VERB
cana-3380	116	4	all	all	DET
cana-3380	116	5	spi	spi	NOUN
cana-3380	116	6	employees	employee	NOUN
cana-3380	116	7	,	,	PUNCT
cana-3380	116	8	and	and	CCONJ
cana-3380	116	9	sampling	sampling	NOUN
cana-3380	116	10	was	be	AUX
cana-3380	116	11	performed	perform	VERB
cana-3380	116	12	using	use	VERB
cana-3380	116	13	a	a	DET
cana-3380	116	14	purposive	purposive	ADJ
cana-3380	116	15	sampling	sample	VERB
cana-3380	116	16	technique	technique	NOUN
cana-3380	116	17	,	,	PUNCT
cana-3380	116	18	focusing	focus	VERB
cana-3380	116	19	on	on	ADP
cana-3380	116	20	individuals	individual	NOUN
cana-3380	116	21	directly	directly	ADV
cana-3380	116	22	involved	involve	VERB
cana-3380	116	23	in	in	ADP
cana-3380	116	24	internal	internal	ADJ
cana-3380	116	25	audit	audit	NOUN
cana-3380	116	26	processes	process	NOUN
cana-3380	116	27	.	.	PUNCT
cana-3380	117	1	data	datum	NOUN
cana-3380	117	2	were	be	AUX
cana-3380	117	3	analyzed	analyze	VERB
cana-3380	117	4	using	use	VERB
cana-3380	117	5	structural	structural	ADJ
cana-3380	117	6	equation	equation	NOUN
cana-3380	117	7	modeling	modeling	NOUN
cana-3380	117	8	(	(	PUNCT
cana-3380	117	9	sem	sem	NOUN
cana-3380	117	10	)	)	PUNCT
cana-3380	117	11	with	with	ADP
cana-3380	117	12	smartpls	smartpls	PROPN
cana-3380	117	13	software	software	NOUN
cana-3380	117	14	to	to	PART
cana-3380	117	15	test	test	VERB
cana-3380	117	16	the	the	DET
cana-3380	117	17	direct	direct	ADJ
cana-3380	117	18	,	,	PUNCT
cana-3380	117	19	indirect	indirect	ADJ
cana-3380	117	20	,	,	PUNCT
cana-3380	117	21	and	and	CCONJ
cana-3380	117	22	mediating	mediate	VERB
cana-3380	117	23	effects	effect	NOUN
cana-3380	117	24	among	among	ADP
cana-3380	117	25	variables	variable	NOUN
cana-3380	117	26	.	.	PUNCT
cana-3380	118	1	this	this	DET
cana-3380	118	2	methodology	methodology	NOUN
cana-3380	118	3	ensures	ensure	VERB
cana-3380	118	4	robust	robust	ADJ
cana-3380	118	5	statistical	statistical	ADJ
cana-3380	118	6	analysis	analysis	NOUN
cana-3380	118	7	,	,	PUNCT
cana-3380	118	8	offering	offer	VERB
cana-3380	118	9	insights	insight	NOUN
cana-3380	118	10	into	into	ADP
cana-3380	118	11	the	the	DET
cana-3380	118	12	complex	complex	ADJ
cana-3380	118	13	interplay	interplay	NOUN
cana-3380	118	14	of	of	ADP
cana-3380	118	15	factors	factor	NOUN
cana-3380	118	16	influencing	influence	VERB
cana-3380	118	17	spi	spi	NOUN
cana-3380	118	18	performance	performance	NOUN
cana-3380	118	19	.	.	PUNCT
cana-3380	119	1	communications	communication	NOUN
cana-3380	119	2	on	on	ADP
cana-3380	119	3	applied	apply	VERB
cana-3380	119	4	nonlinear	nonlinear	ADJ
cana-3380	119	5	analysis	analysis	NOUN
cana-3380	119	6	issn	issn	NOUN
cana-3380	119	7	:	:	PUNCT
cana-3380	119	8	1074	1074	NUM
cana-3380	119	9	-	-	PUNCT
cana-3380	119	10	133x	133x	NUM
cana-3380	119	11	vol	vol	NOUN
cana-3380	119	12	32	32	NUM
cana-3380	119	13	no	no	NOUN
cana-3380	119	14	.	.	PUNCT
cana-3380	120	1	7s	7	NOUN
cana-3380	120	2	(	(	PUNCT
cana-3380	120	3	2025	2025	NUM
cana-3380	120	4	)	)	PUNCT
cana-3380	120	5	235	235	NUM
cana-3380	120	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	120	7	result	result	NOUN
cana-3380	120	8	evaluating	evaluate	VERB
cana-3380	120	9	the	the	DET
cana-3380	120	10	measurement	measurement	NOUN
cana-3380	120	11	model	model	NOUN
cana-3380	120	12	the	the	DET
cana-3380	120	13	results	result	NOUN
cana-3380	120	14	of	of	ADP
cana-3380	120	15	testing	test	VERB
cana-3380	120	16	the	the	DET
cana-3380	120	17	outer	outer	ADJ
cana-3380	120	18	model	model	NOUN
cana-3380	120	19	are	be	AUX
cana-3380	120	20	shown	show	VERB
cana-3380	120	21	in	in	ADP
cana-3380	120	22	figure	figure	NOUN
cana-3380	120	23	4.7	4.7	NUM
cana-3380	120	24	.	.	PUNCT
cana-3380	121	1	pls	pls	PROPN
cana-3380	121	2	algorithm	algorithm	PROPN
cana-3380	121	3	as	as	SCONJ
cana-3380	121	4	follows	follow	VERB
cana-3380	121	5	:	:	PUNCT
cana-3380	121	6	source	source	NOUN
cana-3380	121	7	:	:	PUNCT
cana-3380	121	8	data	datum	NOUN
cana-3380	121	9	processing	processing	NOUN
cana-3380	121	10	in	in	ADP
cana-3380	121	11	2024	2024	NUM
cana-3380	121	12	figure	figure	NOUN
cana-3380	121	13	1	1	NUM
cana-3380	121	14	.	.	PUNCT
cana-3380	122	1	pls	pls	PROPN
cana-3380	122	2	algorithm	algorithm	NOUN
cana-3380	122	3	evaluation	evaluation	NOUN
cana-3380	122	4	of	of	ADP
cana-3380	122	5	the	the	DET
cana-3380	122	6	measurement	measurement	NOUN
cana-3380	122	7	model	model	NOUN
cana-3380	122	8	is	be	AUX
cana-3380	122	9	carried	carry	VERB
cana-3380	122	10	out	out	ADP
cana-3380	122	11	through	through	ADP
cana-3380	122	12	several	several	ADJ
cana-3380	122	13	stages	stage	NOUN
cana-3380	122	14	,	,	PUNCT
cana-3380	122	15	namely	namely	ADV
cana-3380	122	16	convergent	convergent	ADJ
cana-3380	122	17	validity	validity	NOUN
cana-3380	122	18	test	test	NOUN
cana-3380	122	19	,	,	PUNCT
cana-3380	122	20	construct	construct	VERB
cana-3380	122	21	validity	validity	NOUN
cana-3380	122	22	and	and	CCONJ
cana-3380	122	23	reliability	reliability	NOUN
cana-3380	122	24	test	test	NOUN
cana-3380	122	25	,	,	PUNCT
cana-3380	122	26	and	and	CCONJ
cana-3380	122	27	discriminant	discriminant	ADJ
cana-3380	122	28	validity	validity	NOUN
cana-3380	122	29	test	test	NOUN
cana-3380	122	30	.	.	PUNCT
cana-3380	123	1	the	the	DET
cana-3380	123	2	results	result	NOUN
cana-3380	123	3	of	of	ADP
cana-3380	123	4	this	this	DET
cana-3380	123	5	study	study	NOUN
cana-3380	123	6	provide	provide	VERB
cana-3380	123	7	a	a	DET
cana-3380	123	8	comprehensive	comprehensive	ADJ
cana-3380	123	9	understanding	understanding	NOUN
cana-3380	123	10	of	of	ADP
cana-3380	123	11	the	the	DET
cana-3380	123	12	factors	factor	NOUN
cana-3380	123	13	influencing	influence	VERB
cana-3380	123	14	spi	spi	NOUN
cana-3380	123	15	performance	performance	NOUN
cana-3380	123	16	and	and	CCONJ
cana-3380	123	17	the	the	DET
cana-3380	123	18	characteristics	characteristic	NOUN
cana-3380	123	19	of	of	ADP
cana-3380	123	20	respondents	respondent	NOUN
cana-3380	123	21	who	who	PRON
cana-3380	123	22	participated	participate	VERB
cana-3380	123	23	.	.	PUNCT
cana-3380	124	1	a	a	DET
cana-3380	124	2	total	total	NOUN
cana-3380	124	3	of	of	ADP
cana-3380	124	4	120	120	NUM
cana-3380	124	5	respondents	respondent	NOUN
cana-3380	124	6	were	be	AUX
cana-3380	124	7	involved	involve	VERB
cana-3380	124	8	,	,	PUNCT
cana-3380	124	9	comprising	comprise	VERB
cana-3380	124	10	spi	spi	NOUN
cana-3380	124	11	personnel	personnel	NOUN
cana-3380	124	12	from	from	ADP
cana-3380	124	13	various	various	ADJ
cana-3380	124	14	state	state	NOUN
cana-3380	124	15	islamic	islamic	ADJ
cana-3380	124	16	universities	university	NOUN
cana-3380	124	17	(	(	PUNCT
cana-3380	124	18	uins	uins	PROPN
cana-3380	124	19	)	)	PUNCT
cana-3380	124	20	across	across	ADP
cana-3380	124	21	indonesia	indonesia	PROPN
cana-3380	124	22	.	.	PUNCT
cana-3380	125	1	respondents	respondent	NOUN
cana-3380	125	2	were	be	AUX
cana-3380	125	3	selected	select	VERB
cana-3380	125	4	purposively	purposively	ADV
cana-3380	125	5	,	,	PUNCT
cana-3380	125	6	ensuring	ensure	VERB
cana-3380	125	7	their	their	PRON
cana-3380	125	8	direct	direct	ADJ
cana-3380	125	9	involvement	involvement	NOUN
cana-3380	125	10	in	in	ADP
cana-3380	125	11	internal	internal	ADJ
cana-3380	125	12	auditing	auditing	NOUN
cana-3380	125	13	activities	activity	NOUN
cana-3380	125	14	.	.	PUNCT
cana-3380	126	1	the	the	DET
cana-3380	126	2	demographic	demographic	ADJ
cana-3380	126	3	profile	profile	NOUN
cana-3380	126	4	revealed	reveal	VERB
cana-3380	126	5	that	that	SCONJ
cana-3380	126	6	60	60	NUM
cana-3380	126	7	%	%	NOUN
cana-3380	126	8	of	of	ADP
cana-3380	126	9	respondents	respondent	NOUN
cana-3380	126	10	were	be	AUX
cana-3380	126	11	male	male	ADJ
cana-3380	126	12	and	and	CCONJ
cana-3380	127	1	40	40	NUM
cana-3380	127	2	%	%	NOUN
cana-3380	127	3	female	female	NOUN
cana-3380	127	4	,	,	PUNCT
cana-3380	127	5	with	with	ADP
cana-3380	127	6	45	45	NUM
cana-3380	127	7	%	%	NOUN
cana-3380	127	8	holding	hold	VERB
cana-3380	127	9	managerial	managerial	ADJ
cana-3380	127	10	positions	position	NOUN
cana-3380	127	11	and	and	CCONJ
cana-3380	127	12	55	55	NUM
cana-3380	127	13	%	%	NOUN
cana-3380	127	14	serving	serve	VERB
cana-3380	127	15	as	as	ADP
cana-3380	127	16	staff	staff	NOUN
cana-3380	127	17	auditors	auditor	NOUN
cana-3380	127	18	.	.	PUNCT
cana-3380	128	1	most	most	ADJ
cana-3380	128	2	respondents	respondent	NOUN
cana-3380	128	3	(	(	PUNCT
cana-3380	128	4	70	70	NUM
cana-3380	128	5	%	%	NOUN
cana-3380	128	6	)	)	PUNCT
cana-3380	128	7	had	have	VERB
cana-3380	128	8	over	over	ADP
cana-3380	128	9	five	five	NUM
cana-3380	128	10	years	year	NOUN
cana-3380	128	11	of	of	ADP
cana-3380	128	12	professional	professional	ADJ
cana-3380	128	13	experience	experience	NOUN
cana-3380	128	14	in	in	ADP
cana-3380	128	15	auditing	auditing	NOUN
cana-3380	128	16	,	,	PUNCT
cana-3380	128	17	and	and	CCONJ
cana-3380	128	18	80	80	NUM
cana-3380	128	19	%	%	NOUN
cana-3380	128	20	held	hold	VERB
cana-3380	128	21	at	at	ADP
cana-3380	128	22	least	least	ADJ
cana-3380	128	23	a	a	DET
cana-3380	128	24	bachelor	bachelor	NOUN
cana-3380	128	25	’s	’s	PART
cana-3380	128	26	degree	degree	NOUN
cana-3380	128	27	,	,	PUNCT
cana-3380	128	28	while	while	SCONJ
cana-3380	128	29	20	20	NUM
cana-3380	128	30	%	%	NOUN
cana-3380	128	31	possessed	possess	VERB
cana-3380	128	32	advanced	advanced	ADJ
cana-3380	128	33	degrees	degree	NOUN
cana-3380	128	34	in	in	ADP
cana-3380	128	35	auditing	auditing	NOUN
cana-3380	128	36	or	or	CCONJ
cana-3380	128	37	related	related	ADJ
cana-3380	128	38	fields	field	NOUN
cana-3380	128	39	.	.	PUNCT
cana-3380	129	1	these	these	DET
cana-3380	129	2	characteristics	characteristic	NOUN
cana-3380	129	3	indicate	indicate	VERB
cana-3380	129	4	a	a	DET
cana-3380	129	5	highly	highly	ADV
cana-3380	129	6	experienced	experienced	ADJ
cana-3380	129	7	and	and	CCONJ
cana-3380	129	8	educated	educate	VERB
cana-3380	129	9	cohort	cohort	NOUN
cana-3380	129	10	,	,	PUNCT
cana-3380	129	11	consistent	consistent	ADJ
cana-3380	129	12	with	with	ADP
cana-3380	129	13	prior	prior	ADJ
cana-3380	129	14	research	research	NOUN
cana-3380	129	15	emphasizing	emphasize	VERB
cana-3380	129	16	the	the	DET
cana-3380	129	17	importance	importance	NOUN
cana-3380	129	18	of	of	ADP
cana-3380	129	19	expertise	expertise	NOUN
cana-3380	129	20	in	in	ADP
cana-3380	129	21	ensuring	ensure	VERB
cana-3380	129	22	audit	audit	NOUN
cana-3380	129	23	quality	quality	NOUN
cana-3380	129	24	(	(	PUNCT
cana-3380	129	25	louis	louis	PROPN
cana-3380	129	26	et	et	PROPN
cana-3380	129	27	al	al	PROPN
cana-3380	129	28	.	.	PROPN
cana-3380	129	29	,	,	PUNCT
cana-3380	129	30	2022	2022	NUM
cana-3380	129	31	;	;	PUNCT
cana-3380	129	32	feng	feng	PROPN
cana-3380	129	33	,	,	PUNCT
cana-3380	129	34	2020	2020	NUM
cana-3380	129	35	)	)	PUNCT
cana-3380	129	36	.	.	PUNCT
cana-3380	130	1	the	the	DET
cana-3380	130	2	findings	finding	NOUN
cana-3380	130	3	showed	show	VERB
cana-3380	130	4	a	a	DET
cana-3380	130	5	strong	strong	ADJ
cana-3380	130	6	,	,	PUNCT
cana-3380	130	7	positive	positive	ADJ
cana-3380	130	8	relationship	relationship	NOUN
cana-3380	130	9	between	between	ADP
cana-3380	130	10	competence	competence	NOUN
cana-3380	130	11	and	and	CCONJ
cana-3380	130	12	spi	spi	NOUN
cana-3380	130	13	performance	performance	NOUN
cana-3380	130	14	(	(	PUNCT
cana-3380	130	15	β	β	X
cana-3380	130	16	=	=	PUNCT
cana-3380	130	17	0.42	0.42	NUM
cana-3380	130	18	,	,	PUNCT
cana-3380	130	19	p	p	X
cana-3380	130	20	<	<	X
cana-3380	130	21	0.01	0.01	NUM
cana-3380	130	22	)	)	PUNCT
cana-3380	130	23	.	.	PUNCT
cana-3380	131	1	competence	competence	NOUN
cana-3380	131	2	,	,	PUNCT
cana-3380	131	3	defined	define	VERB
cana-3380	131	4	by	by	ADP
cana-3380	131	5	technical	technical	ADJ
cana-3380	131	6	knowledge	knowledge	NOUN
cana-3380	131	7	,	,	PUNCT
cana-3380	131	8	analytical	analytical	ADJ
cana-3380	131	9	skills	skill	NOUN
cana-3380	131	10	,	,	PUNCT
cana-3380	131	11	and	and	CCONJ
cana-3380	131	12	adherence	adherence	NOUN
cana-3380	131	13	to	to	ADP
cana-3380	131	14	audit	audit	NOUN
cana-3380	131	15	standards	standard	NOUN
cana-3380	131	16	,	,	PUNCT
cana-3380	131	17	emerged	emerge	VERB
cana-3380	131	18	as	as	ADP
cana-3380	131	19	a	a	DET
cana-3380	131	20	crucial	crucial	ADJ
cana-3380	131	21	determinant	determinant	NOUN
cana-3380	131	22	of	of	ADP
cana-3380	131	23	performance	performance	NOUN
cana-3380	131	24	.	.	PUNCT
cana-3380	132	1	this	this	PRON
cana-3380	132	2	aligns	align	VERB
cana-3380	132	3	with	with	ADP
cana-3380	132	4	hermawan	hermawan	NOUN
cana-3380	132	5	and	and	CCONJ
cana-3380	132	6	bustomi	bustomi	NOUN
cana-3380	132	7	(	(	PUNCT
cana-3380	132	8	2022	2022	NUM
cana-3380	132	9	)	)	PUNCT
cana-3380	132	10	,	,	PUNCT
cana-3380	132	11	who	who	PRON
cana-3380	132	12	identified	identify	VERB
cana-3380	132	13	that	that	SCONJ
cana-3380	132	14	higher	high	ADJ
cana-3380	132	15	auditor	auditor	NOUN
cana-3380	132	16	competence	competence	NOUN
cana-3380	132	17	significantly	significantly	ADV
cana-3380	132	18	enhances	enhance	VERB
cana-3380	132	19	audit	audit	NOUN
cana-3380	132	20	quality	quality	NOUN
cana-3380	132	21	.	.	PUNCT
cana-3380	133	1	similarly	similarly	ADV
cana-3380	133	2	,	,	PUNCT
cana-3380	133	3	compensation	compensation	NOUN
cana-3380	133	4	was	be	AUX
cana-3380	133	5	found	find	VERB
cana-3380	133	6	to	to	PART
cana-3380	133	7	have	have	VERB
cana-3380	133	8	a	a	DET
cana-3380	133	9	moderate	moderate	ADJ
cana-3380	133	10	,	,	PUNCT
cana-3380	133	11	positive	positive	ADJ
cana-3380	133	12	effect	effect	NOUN
cana-3380	133	13	on	on	ADP
cana-3380	133	14	spi	spi	NOUN
cana-3380	133	15	performance	performance	NOUN
cana-3380	133	16	(	(	PUNCT
cana-3380	133	17	β	β	X
cana-3380	133	18	=	=	SYM
cana-3380	133	19	0.36	0.36	NUM
cana-3380	133	20	,	,	PUNCT
cana-3380	133	21	p	p	X
cana-3380	133	22	<	<	X
cana-3380	133	23	0.05	0.05	NUM
cana-3380	133	24	)	)	PUNCT
cana-3380	133	25	.	.	PUNCT
cana-3380	134	1	respondents	respondent	NOUN
cana-3380	134	2	indicated	indicate	VERB
cana-3380	134	3	that	that	SCONJ
cana-3380	134	4	fair	fair	ADJ
cana-3380	134	5	and	and	CCONJ
cana-3380	134	6	performance	performance	NOUN
cana-3380	134	7	-	-	PUNCT
cana-3380	134	8	based	base	VERB
cana-3380	134	9	compensation	compensation	NOUN
cana-3380	134	10	systems	system	NOUN
cana-3380	134	11	motivated	motivate	VERB
cana-3380	134	12	them	they	PRON
cana-3380	134	13	to	to	PART
cana-3380	134	14	optimize	optimize	VERB
cana-3380	134	15	their	their	PRON
cana-3380	134	16	capabilities	capability	NOUN
cana-3380	134	17	,	,	PUNCT
cana-3380	134	18	corroborating	corroborate	VERB
cana-3380	134	19	findings	finding	NOUN
cana-3380	134	20	by	by	ADP
cana-3380	134	21	coetzee	coetzee	PROPN
cana-3380	134	22	et	et	PROPN
cana-3380	134	23	al	al	PROPN
cana-3380	134	24	.	.	PROPN
cana-3380	135	1	(	(	PUNCT
cana-3380	135	2	2019	2019	NUM
cana-3380	135	3	)	)	PUNCT
cana-3380	135	4	,	,	PUNCT
cana-3380	135	5	which	which	PRON
cana-3380	135	6	suggest	suggest	VERB
cana-3380	135	7	that	that	SCONJ
cana-3380	135	8	equitable	equitable	ADJ
cana-3380	135	9	remuneration	remuneration	NOUN
cana-3380	135	10	fosters	foster	VERB
cana-3380	135	11	job	job	NOUN
cana-3380	135	12	satisfaction	satisfaction	NOUN
cana-3380	135	13	and	and	CCONJ
cana-3380	135	14	productivity	productivity	NOUN
cana-3380	135	15	.	.	PUNCT
cana-3380	136	1	integrity	integrity	NOUN
cana-3380	136	2	also	also	ADV
cana-3380	136	3	played	play	VERB
cana-3380	136	4	a	a	DET
cana-3380	136	5	significant	significant	ADJ
cana-3380	136	6	role	role	NOUN
cana-3380	136	7	,	,	PUNCT
cana-3380	136	8	mediating	mediate	VERB
cana-3380	136	9	the	the	DET
cana-3380	136	10	relationship	relationship	NOUN
cana-3380	136	11	between	between	ADP
cana-3380	136	12	competence	competence	NOUN
cana-3380	136	13	and	and	CCONJ
cana-3380	136	14	spi	spi	NOUN
cana-3380	136	15	performance	performance	NOUN
cana-3380	136	16	(	(	PUNCT
cana-3380	136	17	β	β	X
cana-3380	136	18	=	=	SYM
cana-3380	136	19	0.28	0.28	NUM
cana-3380	136	20	,	,	PUNCT
cana-3380	136	21	p	p	X
cana-3380	136	22	<	<	X
cana-3380	136	23	0.01	0.01	NUM
cana-3380	136	24	)	)	PUNCT
cana-3380	136	25	.	.	PUNCT
cana-3380	137	1	auditors	auditor	NOUN
cana-3380	137	2	with	with	ADP
cana-3380	137	3	strong	strong	ADJ
cana-3380	137	4	ethical	ethical	ADJ
cana-3380	137	5	commitment	commitment	NOUN
cana-3380	137	6	were	be	AUX
cana-3380	137	7	found	find	VERB
cana-3380	137	8	to	to	PART
cana-3380	137	9	enhance	enhance	VERB
cana-3380	137	10	their	their	PRON
cana-3380	137	11	credibility	credibility	NOUN
cana-3380	137	12	and	and	CCONJ
cana-3380	137	13	reliability	reliability	NOUN
cana-3380	137	14	,	,	PUNCT
cana-3380	137	15	further	far	ADV
cana-3380	137	16	amplifying	amplifying	ADJ
cana-3380	137	17	performance	performance	NOUN
cana-3380	137	18	outcomes	outcome	NOUN
cana-3380	137	19	.	.	PUNCT
cana-3380	138	1	this	this	DET
cana-3380	138	2	result	result	NOUN
cana-3380	138	3	is	be	AUX
cana-3380	138	4	consistent	consistent	ADJ
cana-3380	138	5	with	with	ADP
cana-3380	138	6	1	1	NUM
cana-3380	138	7	2	2	NUM
cana-3380	138	8	8	8	NUM
cana-3380	138	9	6	6	NUM
cana-3380	138	10	3	3	NUM
cana-3380	138	11	9	9	NUM
cana-3380	138	12	7	7	NUM
cana-3380	138	13	kompetensi	kompetensi	NOUN
cana-3380	138	14	(	(	PUNCT
cana-3380	138	15	x1	x1	ADJ
cana-3380	138	16	)	)	PUNCT
cana-3380	138	17	kompensasi	kompensasi	NOUN
cana-3380	138	18	(	(	PUNCT
cana-3380	138	19	x2	x2	NOUN
cana-3380	138	20	)	)	PUNCT
cana-3380	138	21	integritas	integrita	VERB
cana-3380	138	22	(	(	PUNCT
cana-3380	138	23	x3	x3	ADJ
cana-3380	138	24	)	)	PUNCT
cana-3380	138	25	kinerja	kinerja	NOUN
cana-3380	138	26	(	(	PUNCT
cana-3380	138	27	y	y	NOUN
cana-3380	138	28	)	)	PUNCT
cana-3380	138	29	5	5	NUM
cana-3380	138	30	4	4	NUM
cana-3380	138	31	communications	communication	NOUN
cana-3380	138	32	on	on	ADP
cana-3380	138	33	applied	apply	VERB
cana-3380	138	34	nonlinear	nonlinear	ADJ
cana-3380	138	35	analysis	analysis	NOUN
cana-3380	138	36	issn	issn	NOUN
cana-3380	138	37	:	:	PUNCT
cana-3380	138	38	1074	1074	NUM
cana-3380	138	39	-	-	PUNCT
cana-3380	138	40	133x	133x	NUM
cana-3380	138	41	vol	vol	NOUN
cana-3380	138	42	32	32	NUM
cana-3380	138	43	no	no	NOUN
cana-3380	138	44	.	.	PUNCT
cana-3380	139	1	7s	7	NOUN
cana-3380	139	2	(	(	PUNCT
cana-3380	139	3	2025	2025	NUM
cana-3380	139	4	)	)	PUNCT
cana-3380	139	5	236	236	NUM
cana-3380	139	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	139	7	the	the	DET
cana-3380	139	8	findings	finding	NOUN
cana-3380	139	9	of	of	ADP
cana-3380	139	10	setyaningrum	setyaningrum	PROPN
cana-3380	139	11	and	and	CCONJ
cana-3380	139	12	kuntadi	kuntadi	NOUN
cana-3380	139	13	(	(	PUNCT
cana-3380	139	14	2019	2019	NUM
cana-3380	139	15	)	)	PUNCT
cana-3380	139	16	,	,	PUNCT
cana-3380	139	17	who	who	PRON
cana-3380	139	18	emphasized	emphasize	VERB
cana-3380	139	19	the	the	DET
cana-3380	139	20	centrality	centrality	NOUN
cana-3380	139	21	of	of	ADP
cana-3380	139	22	integrity	integrity	NOUN
cana-3380	139	23	in	in	ADP
cana-3380	139	24	effective	effective	ADJ
cana-3380	139	25	auditing	auditing	NOUN
cana-3380	139	26	.	.	PUNCT
cana-3380	140	1	moreover	moreover	ADV
cana-3380	140	2	,	,	PUNCT
cana-3380	140	3	the	the	DET
cana-3380	140	4	dual	dual	ADJ
cana-3380	140	5	mediating	mediate	VERB
cana-3380	140	6	roles	role	NOUN
cana-3380	140	7	of	of	ADP
cana-3380	140	8	integrity	integrity	NOUN
cana-3380	140	9	and	and	CCONJ
cana-3380	140	10	compensation	compensation	NOUN
cana-3380	140	11	provided	provide	VERB
cana-3380	140	12	critical	critical	ADJ
cana-3380	140	13	insights	insight	NOUN
cana-3380	140	14	,	,	PUNCT
cana-3380	140	15	explaining	explain	VERB
cana-3380	140	16	a	a	DET
cana-3380	140	17	significant	significant	ADJ
cana-3380	140	18	portion	portion	NOUN
cana-3380	140	19	of	of	ADP
cana-3380	140	20	the	the	DET
cana-3380	140	21	variance	variance	NOUN
cana-3380	140	22	in	in	ADP
cana-3380	140	23	spi	spi	NOUN
cana-3380	140	24	performance	performance	NOUN
cana-3380	140	25	(	(	PUNCT
cana-3380	140	26	r²	r²	NOUN
cana-3380	140	27	=	=	NOUN
cana-3380	140	28	0.64	0.64	NUM
cana-3380	140	29	)	)	PUNCT
cana-3380	140	30	.	.	PUNCT
cana-3380	141	1	this	this	PRON
cana-3380	141	2	highlights	highlight	VERB
cana-3380	141	3	the	the	DET
cana-3380	141	4	synergistic	synergistic	ADJ
cana-3380	141	5	effect	effect	NOUN
cana-3380	141	6	of	of	ADP
cana-3380	141	7	ethical	ethical	ADJ
cana-3380	141	8	behavior	behavior	NOUN
cana-3380	141	9	and	and	CCONJ
cana-3380	141	10	fair	fair	ADJ
cana-3380	141	11	rewards	reward	NOUN
cana-3380	141	12	in	in	ADP
cana-3380	141	13	maximizing	maximize	VERB
cana-3380	141	14	the	the	DET
cana-3380	141	15	application	application	NOUN
cana-3380	141	16	of	of	ADP
cana-3380	141	17	competence	competence	NOUN
cana-3380	141	18	,	,	PUNCT
cana-3380	141	19	as	as	SCONJ
cana-3380	141	20	also	also	ADV
cana-3380	141	21	reported	report	VERB
cana-3380	141	22	by	by	ADP
cana-3380	141	23	hikmayah	hikmayah	PROPN
cana-3380	141	24	(	(	PUNCT
cana-3380	141	25	2020	2020	NUM
cana-3380	141	26	)	)	PUNCT
cana-3380	141	27	.	.	PUNCT
cana-3380	142	1	discussion	discussion	NOUN
cana-3380	142	2	h1	h1	PROPN
cana-3380	142	3	:	:	PUNCT
cana-3380	142	4	competence	competence	NOUN
cana-3380	142	5	positively	positively	ADV
cana-3380	142	6	and	and	CCONJ
cana-3380	142	7	significantly	significantly	ADV
cana-3380	142	8	influences	influence	VERB
cana-3380	142	9	spi	spi	NOUN
cana-3380	142	10	performance	performance	NOUN
cana-3380	142	11	the	the	DET
cana-3380	142	12	findings	finding	NOUN
cana-3380	142	13	confirm	confirm	VERB
cana-3380	142	14	that	that	DET
cana-3380	142	15	competence	competence	NOUN
cana-3380	142	16	has	have	VERB
cana-3380	142	17	a	a	DET
cana-3380	142	18	positive	positive	ADJ
cana-3380	142	19	and	and	CCONJ
cana-3380	142	20	significant	significant	ADJ
cana-3380	142	21	influence	influence	NOUN
cana-3380	142	22	on	on	ADP
cana-3380	142	23	spi	spi	NOUN
cana-3380	142	24	performance	performance	NOUN
cana-3380	142	25	,	,	PUNCT
cana-3380	142	26	with	with	ADP
cana-3380	142	27	experience	experience	NOUN
cana-3380	142	28	being	be	AUX
cana-3380	142	29	the	the	DET
cana-3380	142	30	most	most	ADV
cana-3380	142	31	influential	influential	ADJ
cana-3380	142	32	indicator	indicator	NOUN
cana-3380	142	33	,	,	PUNCT
cana-3380	142	34	followed	follow	VERB
cana-3380	142	35	by	by	ADP
cana-3380	142	36	technical	technical	ADJ
cana-3380	142	37	skills	skill	NOUN
cana-3380	142	38	,	,	PUNCT
cana-3380	142	39	communication	communication	NOUN
cana-3380	142	40	,	,	PUNCT
cana-3380	142	41	knowledge	knowledge	NOUN
cana-3380	142	42	,	,	PUNCT
cana-3380	142	43	and	and	CCONJ
cana-3380	142	44	training	training	NOUN
cana-3380	142	45	.	.	PUNCT
cana-3380	143	1	this	this	PRON
cana-3380	143	2	aligns	align	VERB
cana-3380	143	3	with	with	ADP
cana-3380	143	4	studies	study	NOUN
cana-3380	143	5	by	by	ADP
cana-3380	143	6	hurriyaturrohman	hurriyaturrohman	NOUN
cana-3380	143	7	et	et	PROPN
cana-3380	143	8	al	al	PROPN
cana-3380	143	9	.	.	PROPN
cana-3380	144	1	(	(	PUNCT
cana-3380	144	2	2024	2024	NUM
cana-3380	144	3	)	)	PUNCT
cana-3380	144	4	,	,	PUNCT
cana-3380	144	5	who	who	PRON
cana-3380	144	6	emphasized	emphasize	VERB
cana-3380	144	7	that	that	SCONJ
cana-3380	144	8	competence	competence	NOUN
cana-3380	144	9	directly	directly	ADV
cana-3380	144	10	improves	improve	VERB
cana-3380	144	11	auditors	auditor	NOUN
cana-3380	144	12	'	'	PART
cana-3380	144	13	performance	performance	NOUN
cana-3380	144	14	through	through	ADP
cana-3380	144	15	enhanced	enhance	VERB
cana-3380	144	16	technical	technical	ADJ
cana-3380	144	17	and	and	CCONJ
cana-3380	144	18	analytical	analytical	ADJ
cana-3380	144	19	capabilities	capability	NOUN
cana-3380	144	20	(	(	PUNCT
cana-3380	144	21	hurriyaturrohman	hurriyaturrohman	NOUN
cana-3380	144	22	et	et	PROPN
cana-3380	144	23	al	al	PROPN
cana-3380	144	24	.	.	PROPN
cana-3380	144	25	,	,	PUNCT
cana-3380	144	26	2024	2024	NUM
cana-3380	144	27	)	)	PUNCT
cana-3380	144	28	.	.	PUNCT
cana-3380	145	1	these	these	DET
cana-3380	145	2	findings	finding	NOUN
cana-3380	145	3	underscore	underscore	VERB
cana-3380	145	4	that	that	SCONJ
cana-3380	145	5	improving	improve	VERB
cana-3380	145	6	competence	competence	NOUN
cana-3380	145	7	,	,	PUNCT
cana-3380	145	8	particularly	particularly	ADV
cana-3380	145	9	in	in	ADP
cana-3380	145	10	areas	area	NOUN
cana-3380	145	11	of	of	ADP
cana-3380	145	12	experience	experience	NOUN
cana-3380	145	13	and	and	CCONJ
cana-3380	145	14	skills	skill	NOUN
cana-3380	145	15	development	development	NOUN
cana-3380	145	16	,	,	PUNCT
cana-3380	145	17	leads	lead	VERB
cana-3380	145	18	to	to	ADP
cana-3380	145	19	significant	significant	ADJ
cana-3380	145	20	performance	performance	NOUN
cana-3380	145	21	improvements	improvement	NOUN
cana-3380	145	22	in	in	ADP
cana-3380	145	23	internal	internal	ADJ
cana-3380	145	24	audit	audit	NOUN
cana-3380	145	25	functions	function	NOUN
cana-3380	145	26	.	.	PUNCT
cana-3380	146	1	h2	h2	NOUN
cana-3380	146	2	:	:	PUNCT
cana-3380	146	3	compensation	compensation	NOUN
cana-3380	146	4	positively	positively	ADV
cana-3380	146	5	influences	influence	VERB
cana-3380	146	6	spi	spi	NOUN
cana-3380	146	7	performance	performance	NOUN
cana-3380	146	8	while	while	SCONJ
cana-3380	146	9	compensation	compensation	NOUN
cana-3380	146	10	shows	show	VERB
cana-3380	146	11	a	a	DET
cana-3380	146	12	positive	positive	ADJ
cana-3380	146	13	influence	influence	NOUN
cana-3380	146	14	on	on	ADP
cana-3380	146	15	spi	spi	NOUN
cana-3380	146	16	performance	performance	NOUN
cana-3380	146	17	,	,	PUNCT
cana-3380	146	18	it	it	PRON
cana-3380	146	19	is	be	AUX
cana-3380	146	20	not	not	PART
cana-3380	146	21	statistically	statistically	ADV
cana-3380	146	22	significant	significant	ADJ
cana-3380	146	23	in	in	ADP
cana-3380	146	24	this	this	DET
cana-3380	146	25	context	context	NOUN
cana-3380	146	26	.	.	PUNCT
cana-3380	147	1	this	this	DET
cana-3380	147	2	result	result	NOUN
cana-3380	147	3	suggests	suggest	VERB
cana-3380	147	4	that	that	SCONJ
cana-3380	147	5	other	other	ADJ
cana-3380	147	6	factors	factor	NOUN
cana-3380	147	7	,	,	PUNCT
cana-3380	147	8	such	such	ADJ
cana-3380	147	9	as	as	ADP
cana-3380	147	10	intrinsic	intrinsic	ADJ
cana-3380	147	11	motivation	motivation	NOUN
cana-3380	147	12	and	and	CCONJ
cana-3380	147	13	ethical	ethical	ADJ
cana-3380	147	14	commitment	commitment	NOUN
cana-3380	147	15	,	,	PUNCT
cana-3380	147	16	may	may	AUX
cana-3380	147	17	play	play	VERB
cana-3380	147	18	a	a	DET
cana-3380	147	19	more	more	ADV
cana-3380	147	20	critical	critical	ADJ
cana-3380	147	21	role	role	NOUN
cana-3380	147	22	than	than	ADP
cana-3380	147	23	material	material	NOUN
cana-3380	147	24	rewards	reward	NOUN
cana-3380	147	25	.	.	PUNCT
cana-3380	148	1	nguyen	nguyen	NOUN
cana-3380	148	2	et	et	PROPN
cana-3380	148	3	al	al	PROPN
cana-3380	148	4	.	.	PROPN
cana-3380	148	5	(	(	PUNCT
cana-3380	148	6	2020	2020	NUM
cana-3380	148	7	)	)	PUNCT
cana-3380	148	8	supported	support	VERB
cana-3380	148	9	this	this	PRON
cana-3380	148	10	by	by	ADP
cana-3380	148	11	noting	note	VERB
cana-3380	148	12	that	that	SCONJ
cana-3380	148	13	,	,	PUNCT
cana-3380	148	14	in	in	ADP
cana-3380	148	15	some	some	DET
cana-3380	148	16	professional	professional	ADJ
cana-3380	148	17	contexts	contexts	NOUN
cana-3380	148	18	,	,	PUNCT
cana-3380	148	19	non	non	ADJ
cana-3380	148	20	-	-	ADJ
cana-3380	148	21	material	material	ADJ
cana-3380	148	22	factors	factor	NOUN
cana-3380	148	23	,	,	PUNCT
cana-3380	148	24	such	such	ADJ
cana-3380	148	25	as	as	ADP
cana-3380	148	26	a	a	DET
cana-3380	148	27	strong	strong	ADJ
cana-3380	148	28	sense	sense	NOUN
cana-3380	148	29	of	of	ADP
cana-3380	148	30	responsibility	responsibility	NOUN
cana-3380	148	31	or	or	CCONJ
cana-3380	148	32	ethical	ethical	ADJ
cana-3380	148	33	adherence	adherence	NOUN
cana-3380	148	34	,	,	PUNCT
cana-3380	148	35	outweigh	outweigh	VERB
cana-3380	148	36	the	the	DET
cana-3380	148	37	influence	influence	NOUN
cana-3380	148	38	of	of	ADP
cana-3380	148	39	financial	financial	ADJ
cana-3380	148	40	rewards	reward	NOUN
cana-3380	148	41	(	(	PUNCT
cana-3380	148	42	nguyen	nguyen	NOUN
cana-3380	148	43	et	et	PROPN
cana-3380	148	44	al	al	PROPN
cana-3380	148	45	.	.	PROPN
cana-3380	148	46	,	,	PUNCT
cana-3380	148	47	2020	2020	NUM
cana-3380	148	48	)	)	PUNCT
cana-3380	148	49	.	.	PUNCT
cana-3380	149	1	in	in	ADP
cana-3380	149	2	environments	environment	NOUN
cana-3380	149	3	with	with	ADP
cana-3380	149	4	high	high	ADJ
cana-3380	149	5	levels	level	NOUN
cana-3380	149	6	of	of	ADP
cana-3380	149	7	intrinsic	intrinsic	ADJ
cana-3380	149	8	motivation	motivation	NOUN
cana-3380	149	9	,	,	PUNCT
cana-3380	149	10	financial	financial	ADJ
cana-3380	149	11	compensation	compensation	NOUN
cana-3380	149	12	may	may	AUX
cana-3380	149	13	serve	serve	VERB
cana-3380	149	14	only	only	ADV
cana-3380	149	15	as	as	ADP
cana-3380	149	16	a	a	DET
cana-3380	149	17	secondary	secondary	ADJ
cana-3380	149	18	reinforcement	reinforcement	NOUN
cana-3380	149	19	.	.	PUNCT
cana-3380	150	1	h3	h3	NOUN
cana-3380	150	2	:	:	PUNCT
cana-3380	150	3	integrity	integrity	NOUN
cana-3380	150	4	positively	positively	ADV
cana-3380	150	5	and	and	CCONJ
cana-3380	150	6	significantly	significantly	ADV
cana-3380	150	7	influences	influence	VERB
cana-3380	150	8	spi	spi	NOUN
cana-3380	150	9	performance	performance	NOUN
cana-3380	150	10	integrity	integrity	NOUN
cana-3380	150	11	emerges	emerge	VERB
cana-3380	150	12	as	as	ADP
cana-3380	150	13	a	a	DET
cana-3380	150	14	critical	critical	ADJ
cana-3380	150	15	factor	factor	NOUN
cana-3380	150	16	,	,	PUNCT
cana-3380	150	17	with	with	ADP
cana-3380	150	18	indicators	indicator	NOUN
cana-3380	150	19	such	such	ADJ
cana-3380	150	20	as	as	ADP
cana-3380	150	21	consistency	consistency	NOUN
cana-3380	150	22	,	,	PUNCT
cana-3380	150	23	rejection	rejection	NOUN
cana-3380	150	24	of	of	ADP
cana-3380	150	25	corruption	corruption	NOUN
cana-3380	150	26	,	,	PUNCT
cana-3380	150	27	honesty	honesty	NOUN
cana-3380	150	28	,	,	PUNCT
cana-3380	150	29	adherence	adherence	NOUN
cana-3380	150	30	to	to	ADP
cana-3380	150	31	regulations	regulation	NOUN
cana-3380	150	32	,	,	PUNCT
cana-3380	150	33	and	and	CCONJ
cana-3380	150	34	organizational	organizational	ADJ
cana-3380	150	35	culture	culture	NOUN
cana-3380	150	36	playing	play	VERB
cana-3380	150	37	significant	significant	ADJ
cana-3380	150	38	roles	role	NOUN
cana-3380	150	39	.	.	PUNCT
cana-3380	151	1	the	the	DET
cana-3380	151	2	study	study	NOUN
cana-3380	151	3	highlights	highlight	VERB
cana-3380	151	4	consistency	consistency	NOUN
cana-3380	151	5	and	and	CCONJ
cana-3380	151	6	rejection	rejection	NOUN
cana-3380	151	7	of	of	ADP
cana-3380	151	8	corruption	corruption	NOUN
cana-3380	151	9	as	as	ADP
cana-3380	151	10	the	the	DET
cana-3380	151	11	most	most	ADV
cana-3380	151	12	dominant	dominant	ADJ
cana-3380	151	13	contributors	contributor	NOUN
cana-3380	151	14	to	to	PART
cana-3380	151	15	enhanced	enhance	VERB
cana-3380	151	16	spi	spi	NOUN
cana-3380	151	17	performance	performance	NOUN
cana-3380	151	18	.	.	PUNCT
cana-3380	152	1	this	this	PRON
cana-3380	152	2	aligns	align	VERB
cana-3380	152	3	with	with	ADP
cana-3380	152	4	findings	finding	NOUN
cana-3380	152	5	by	by	ADP
cana-3380	152	6	setyaningrum	setyaningrum	NOUN
cana-3380	152	7	and	and	CCONJ
cana-3380	152	8	kuntadi	kuntadi	NOUN
cana-3380	152	9	(	(	PUNCT
cana-3380	152	10	2019	2019	NUM
cana-3380	152	11	)	)	PUNCT
cana-3380	152	12	,	,	PUNCT
cana-3380	152	13	who	who	PRON
cana-3380	152	14	observed	observe	VERB
cana-3380	152	15	that	that	SCONJ
cana-3380	152	16	strong	strong	ADJ
cana-3380	152	17	ethical	ethical	ADJ
cana-3380	152	18	adherence	adherence	NOUN
cana-3380	152	19	builds	build	VERB
cana-3380	152	20	trust	trust	NOUN
cana-3380	152	21	and	and	CCONJ
cana-3380	152	22	improves	improve	VERB
cana-3380	152	23	organizational	organizational	ADJ
cana-3380	152	24	accountability	accountability	NOUN
cana-3380	152	25	(	(	PUNCT
cana-3380	152	26	setyaningrum	setyaningrum	PROPN
cana-3380	152	27	&	&	CCONJ
cana-3380	152	28	kuntadi	kuntadi	PROPN
cana-3380	152	29	,	,	PUNCT
cana-3380	152	30	2019	2019	NUM
cana-3380	152	31	)	)	PUNCT
cana-3380	152	32	.	.	PUNCT
cana-3380	153	1	organizations	organization	NOUN
cana-3380	153	2	prioritizing	prioritize	VERB
cana-3380	153	3	integrity	integrity	NOUN
cana-3380	153	4	often	often	ADV
cana-3380	153	5	achieve	achieve	VERB
cana-3380	153	6	better	well	ADJ
cana-3380	153	7	transparency	transparency	NOUN
cana-3380	153	8	and	and	CCONJ
cana-3380	153	9	accountability	accountability	NOUN
cana-3380	153	10	outcomes	outcome	NOUN
cana-3380	153	11	.	.	PUNCT
cana-3380	154	1	h4	h4	NOUN
cana-3380	154	2	:	:	PUNCT
cana-3380	154	3	competence	competence	NOUN
cana-3380	154	4	positively	positively	ADV
cana-3380	154	5	influences	influence	VERB
cana-3380	154	6	integrity	integrity	NOUN
cana-3380	154	7	the	the	DET
cana-3380	154	8	study	study	NOUN
cana-3380	154	9	demonstrates	demonstrate	VERB
cana-3380	154	10	that	that	PRON
cana-3380	154	11	competence	competence	NOUN
cana-3380	154	12	significantly	significantly	ADV
cana-3380	154	13	strengthens	strengthen	VERB
cana-3380	154	14	integrity	integrity	NOUN
cana-3380	154	15	,	,	PUNCT
cana-3380	154	16	primarily	primarily	ADV
cana-3380	154	17	through	through	ADP
cana-3380	154	18	technical	technical	ADJ
cana-3380	154	19	skills	skill	NOUN
cana-3380	154	20	that	that	PRON
cana-3380	154	21	enhance	enhance	VERB
cana-3380	154	22	work	work	NOUN
cana-3380	154	23	ethics	ethic	NOUN
cana-3380	154	24	,	,	PUNCT
cana-3380	154	25	honesty	honesty	NOUN
cana-3380	154	26	,	,	PUNCT
cana-3380	154	27	and	and	CCONJ
cana-3380	154	28	accountability	accountability	NOUN
cana-3380	154	29	.	.	PUNCT
cana-3380	155	1	similar	similar	ADJ
cana-3380	155	2	findings	finding	NOUN
cana-3380	155	3	by	by	ADP
cana-3380	155	4	hermawan	hermawan	NOUN
cana-3380	155	5	and	and	CCONJ
cana-3380	155	6	bustomi	bustomi	NOUN
cana-3380	155	7	(	(	PUNCT
cana-3380	155	8	2022	2022	NUM
cana-3380	155	9	)	)	PUNCT
cana-3380	155	10	highlight	highlight	VERB
cana-3380	155	11	that	that	SCONJ
cana-3380	155	12	technical	technical	ADJ
cana-3380	155	13	proficiency	proficiency	NOUN
cana-3380	155	14	improves	improve	VERB
cana-3380	155	15	ethical	ethical	ADJ
cana-3380	155	16	decision	decision	NOUN
cana-3380	155	17	-	-	PUNCT
cana-3380	155	18	making	making	NOUN
cana-3380	155	19	and	and	CCONJ
cana-3380	155	20	promotes	promote	VERB
cana-3380	155	21	adherence	adherence	NOUN
cana-3380	155	22	to	to	ADP
cana-3380	155	23	professional	professional	ADJ
cana-3380	155	24	standards	standard	NOUN
cana-3380	155	25	(	(	PUNCT
cana-3380	155	26	hermawan	hermawan	NOUN
cana-3380	155	27	&	&	CCONJ
cana-3380	155	28	bustomi	bustomi	NOUN
cana-3380	155	29	,	,	PUNCT
cana-3380	155	30	2022	2022	NUM
cana-3380	155	31	)	)	PUNCT
cana-3380	155	32	.	.	PUNCT
cana-3380	156	1	this	this	PRON
cana-3380	156	2	reinforces	reinforce	VERB
cana-3380	156	3	the	the	DET
cana-3380	156	4	notion	notion	NOUN
cana-3380	156	5	that	that	SCONJ
cana-3380	156	6	well	well	ADV
cana-3380	156	7	-	-	PUNCT
cana-3380	156	8	trained	train	VERB
cana-3380	156	9	and	and	CCONJ
cana-3380	156	10	knowledgeable	knowledgeable	ADJ
cana-3380	156	11	auditors	auditor	NOUN
cana-3380	156	12	are	be	AUX
cana-3380	156	13	better	well	ADV
cana-3380	156	14	equipped	equip	VERB
cana-3380	156	15	to	to	PART
cana-3380	156	16	uphold	uphold	VERB
cana-3380	156	17	ethical	ethical	ADJ
cana-3380	156	18	standards	standard	NOUN
cana-3380	156	19	.	.	PUNCT
cana-3380	157	1	communications	communication	NOUN
cana-3380	157	2	on	on	ADP
cana-3380	157	3	applied	apply	VERB
cana-3380	157	4	nonlinear	nonlinear	ADJ
cana-3380	157	5	analysis	analysis	NOUN
cana-3380	157	6	issn	issn	NOUN
cana-3380	157	7	:	:	PUNCT
cana-3380	157	8	1074	1074	NUM
cana-3380	157	9	-	-	PUNCT
cana-3380	157	10	133x	133x	NUM
cana-3380	157	11	vol	vol	NOUN
cana-3380	157	12	32	32	NUM
cana-3380	157	13	no	no	NOUN
cana-3380	157	14	.	.	PUNCT
cana-3380	158	1	7s	7	NOUN
cana-3380	158	2	(	(	PUNCT
cana-3380	158	3	2025	2025	NUM
cana-3380	158	4	)	)	PUNCT
cana-3380	158	5	237	237	NUM
cana-3380	158	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	158	7	h5	h5	PROPN
cana-3380	158	8	:	:	PUNCT
cana-3380	158	9	compensation	compensation	NOUN
cana-3380	158	10	does	do	AUX
cana-3380	158	11	not	not	PART
cana-3380	158	12	significantly	significantly	ADV
cana-3380	158	13	influence	influence	VERB
cana-3380	158	14	integrity	integrity	NOUN
cana-3380	158	15	the	the	DET
cana-3380	158	16	results	result	NOUN
cana-3380	158	17	indicate	indicate	VERB
cana-3380	158	18	that	that	SCONJ
cana-3380	158	19	compensation	compensation	NOUN
cana-3380	158	20	does	do	AUX
cana-3380	158	21	not	not	PART
cana-3380	158	22	have	have	VERB
cana-3380	158	23	a	a	DET
cana-3380	158	24	statistically	statistically	ADV
cana-3380	158	25	significant	significant	ADJ
cana-3380	158	26	influence	influence	NOUN
cana-3380	158	27	on	on	ADP
cana-3380	158	28	integrity	integrity	NOUN
cana-3380	158	29	.	.	PUNCT
cana-3380	159	1	this	this	PRON
cana-3380	159	2	suggests	suggest	VERB
cana-3380	159	3	that	that	SCONJ
cana-3380	159	4	intrinsic	intrinsic	ADJ
cana-3380	159	5	factors	factor	NOUN
cana-3380	159	6	,	,	PUNCT
cana-3380	159	7	such	such	ADJ
cana-3380	159	8	as	as	ADP
cana-3380	159	9	ethical	ethical	ADJ
cana-3380	159	10	commitment	commitment	NOUN
cana-3380	159	11	and	and	CCONJ
cana-3380	159	12	personal	personal	ADJ
cana-3380	159	13	values	value	NOUN
cana-3380	159	14	,	,	PUNCT
cana-3380	159	15	play	play	VERB
cana-3380	159	16	a	a	DET
cana-3380	159	17	larger	large	ADJ
cana-3380	159	18	role	role	NOUN
cana-3380	159	19	in	in	ADP
cana-3380	159	20	shaping	shape	VERB
cana-3380	159	21	integrity	integrity	NOUN
cana-3380	159	22	than	than	ADP
cana-3380	159	23	financial	financial	ADJ
cana-3380	159	24	rewards	reward	NOUN
cana-3380	159	25	.	.	PUNCT
cana-3380	160	1	bramasto	bramasto	NOUN
cana-3380	160	2	et	et	PROPN
cana-3380	160	3	al	al	PROPN
cana-3380	160	4	.	.	PROPN
cana-3380	161	1	(	(	PUNCT
cana-3380	161	2	2023	2023	NUM
cana-3380	161	3	)	)	PUNCT
cana-3380	161	4	also	also	ADV
cana-3380	161	5	observed	observe	VERB
cana-3380	161	6	that	that	SCONJ
cana-3380	161	7	ethical	ethical	ADJ
cana-3380	161	8	principles	principle	NOUN
cana-3380	161	9	are	be	AUX
cana-3380	161	10	often	often	ADV
cana-3380	161	11	driven	drive	VERB
cana-3380	161	12	by	by	ADP
cana-3380	161	13	intrinsic	intrinsic	ADJ
cana-3380	161	14	motivations	motivation	NOUN
cana-3380	161	15	rather	rather	ADV
cana-3380	161	16	than	than	ADP
cana-3380	161	17	external	external	ADJ
cana-3380	161	18	financial	financial	ADJ
cana-3380	161	19	incentives	incentive	NOUN
cana-3380	161	20	(	(	PUNCT
cana-3380	161	21	bramasto	bramasto	NOUN
cana-3380	161	22	et	et	PROPN
cana-3380	161	23	al	al	PROPN
cana-3380	161	24	.	.	PROPN
cana-3380	161	25	,	,	PUNCT
cana-3380	161	26	2023	2023	NUM
cana-3380	161	27	)	)	PUNCT
cana-3380	161	28	.	.	PUNCT
cana-3380	162	1	the	the	DET
cana-3380	162	2	findings	finding	NOUN
cana-3380	162	3	underscore	underscore	VERB
cana-3380	162	4	the	the	DET
cana-3380	162	5	limited	limited	ADJ
cana-3380	162	6	role	role	NOUN
cana-3380	162	7	of	of	ADP
cana-3380	162	8	compensation	compensation	NOUN
cana-3380	162	9	in	in	ADP
cana-3380	162	10	influencing	influence	VERB
cana-3380	162	11	ethical	ethical	ADJ
cana-3380	162	12	behavior	behavior	NOUN
cana-3380	162	13	in	in	ADP
cana-3380	162	14	highly	highly	ADV
cana-3380	162	15	ethical	ethical	ADJ
cana-3380	162	16	professions	profession	NOUN
cana-3380	162	17	.	.	PUNCT
cana-3380	163	1	h6	h6	NOUN
cana-3380	163	2	:	:	PUNCT
cana-3380	163	3	competence	competence	NOUN
cana-3380	163	4	positively	positively	ADV
cana-3380	163	5	and	and	CCONJ
cana-3380	163	6	significantly	significantly	ADV
cana-3380	163	7	influences	influence	VERB
cana-3380	163	8	compensation	compensation	NOUN
cana-3380	163	9	the	the	DET
cana-3380	163	10	research	research	NOUN
cana-3380	163	11	confirms	confirm	VERB
cana-3380	163	12	that	that	SCONJ
cana-3380	163	13	competence	competence	NOUN
cana-3380	163	14	directly	directly	ADV
cana-3380	163	15	impacts	impact	VERB
cana-3380	163	16	the	the	DET
cana-3380	163	17	compensation	compensation	NOUN
cana-3380	163	18	received	receive	VERB
cana-3380	163	19	by	by	ADP
cana-3380	163	20	spi	spi	PROPN
cana-3380	163	21	personnel	personnel	NOUN
cana-3380	163	22	.	.	PUNCT
cana-3380	164	1	higher	high	ADJ
cana-3380	164	2	competence	competence	NOUN
cana-3380	164	3	,	,	PUNCT
cana-3380	164	4	particularly	particularly	ADV
cana-3380	164	5	in	in	ADP
cana-3380	164	6	terms	term	NOUN
cana-3380	164	7	of	of	ADP
cana-3380	164	8	work	work	NOUN
cana-3380	164	9	experience	experience	NOUN
cana-3380	164	10	,	,	PUNCT
cana-3380	164	11	technical	technical	ADJ
cana-3380	164	12	skills	skill	NOUN
cana-3380	164	13	,	,	PUNCT
cana-3380	164	14	and	and	CCONJ
cana-3380	164	15	regulatory	regulatory	ADJ
cana-3380	164	16	understanding	understanding	NOUN
cana-3380	164	17	,	,	PUNCT
cana-3380	164	18	correlates	correlate	VERB
cana-3380	164	19	with	with	ADP
cana-3380	164	20	increased	increase	VERB
cana-3380	164	21	rewards	reward	NOUN
cana-3380	164	22	.	.	PUNCT
cana-3380	165	1	efendi	efendi	PROPN
cana-3380	165	2	(	(	PUNCT
cana-3380	165	3	2022	2022	NUM
cana-3380	165	4	)	)	PUNCT
cana-3380	165	5	also	also	ADV
cana-3380	165	6	found	find	VERB
cana-3380	165	7	that	that	SCONJ
cana-3380	165	8	organizations	organization	NOUN
cana-3380	165	9	value	value	NOUN
cana-3380	165	10	competence	competence	NOUN
cana-3380	165	11	by	by	ADP
cana-3380	165	12	providing	provide	VERB
cana-3380	165	13	higher	high	ADJ
cana-3380	165	14	compensation	compensation	NOUN
cana-3380	165	15	as	as	ADP
cana-3380	165	16	a	a	DET
cana-3380	165	17	recognition	recognition	NOUN
cana-3380	165	18	of	of	ADP
cana-3380	165	19	expertise	expertise	NOUN
cana-3380	165	20	and	and	CCONJ
cana-3380	165	21	contribution	contribution	NOUN
cana-3380	165	22	(	(	PUNCT
cana-3380	165	23	efendi	efendi	PROPN
cana-3380	165	24	,	,	PUNCT
cana-3380	165	25	2022	2022	NUM
cana-3380	165	26	)	)	PUNCT
cana-3380	165	27	.	.	PUNCT
cana-3380	166	1	this	this	PRON
cana-3380	166	2	highlights	highlight	VERB
cana-3380	166	3	the	the	DET
cana-3380	166	4	importance	importance	NOUN
cana-3380	166	5	of	of	ADP
cana-3380	166	6	fostering	foster	VERB
cana-3380	166	7	professional	professional	ADJ
cana-3380	166	8	development	development	NOUN
cana-3380	166	9	to	to	PART
cana-3380	166	10	improve	improve	VERB
cana-3380	166	11	both	both	DET
cana-3380	166	12	performance	performance	NOUN
cana-3380	166	13	and	and	CCONJ
cana-3380	166	14	financial	financial	ADJ
cana-3380	166	15	recognition	recognition	NOUN
cana-3380	166	16	.	.	PUNCT
cana-3380	167	1	h7	h7	PROPN
cana-3380	167	2	:	:	PUNCT
cana-3380	167	3	integrity	integrity	NOUN
cana-3380	167	4	mediates	mediate	VERB
cana-3380	167	5	the	the	DET
cana-3380	167	6	relationship	relationship	NOUN
cana-3380	167	7	between	between	ADP
cana-3380	167	8	competence	competence	NOUN
cana-3380	167	9	and	and	CCONJ
cana-3380	167	10	spi	spi	NOUN
cana-3380	167	11	performance	performance	NOUN
cana-3380	167	12	the	the	DET
cana-3380	167	13	study	study	NOUN
cana-3380	167	14	finds	find	VERB
cana-3380	167	15	that	that	SCONJ
cana-3380	167	16	integrity	integrity	NOUN
cana-3380	167	17	positively	positively	ADV
cana-3380	167	18	and	and	CCONJ
cana-3380	167	19	significantly	significantly	ADV
cana-3380	167	20	mediates	mediate	VERB
cana-3380	167	21	the	the	DET
cana-3380	167	22	relationship	relationship	NOUN
cana-3380	167	23	between	between	ADP
cana-3380	167	24	competence	competence	NOUN
cana-3380	167	25	and	and	CCONJ
cana-3380	167	26	spi	spi	NOUN
cana-3380	167	27	performance	performance	NOUN
cana-3380	167	28	.	.	PUNCT
cana-3380	168	1	this	this	PRON
cana-3380	168	2	demonstrates	demonstrate	VERB
cana-3380	168	3	that	that	DET
cana-3380	168	4	competence	competence	NOUN
cana-3380	168	5	becomes	become	VERB
cana-3380	168	6	more	more	ADV
cana-3380	168	7	impactful	impactful	ADJ
cana-3380	168	8	when	when	SCONJ
cana-3380	168	9	supported	support	VERB
cana-3380	168	10	by	by	ADP
cana-3380	168	11	strong	strong	ADJ
cana-3380	168	12	ethical	ethical	ADJ
cana-3380	168	13	foundations	foundation	NOUN
cana-3380	168	14	.	.	PUNCT
cana-3380	169	1	hikmayah	hikmayah	PROPN
cana-3380	169	2	(	(	PUNCT
cana-3380	169	3	2020	2020	NUM
cana-3380	169	4	)	)	PUNCT
cana-3380	169	5	observed	observe	VERB
cana-3380	169	6	similar	similar	ADJ
cana-3380	169	7	findings	finding	NOUN
cana-3380	169	8	,	,	PUNCT
cana-3380	169	9	noting	note	VERB
cana-3380	169	10	that	that	SCONJ
cana-3380	169	11	ethical	ethical	ADJ
cana-3380	169	12	behavior	behavior	NOUN
cana-3380	169	13	amplifies	amplify	VERB
cana-3380	169	14	the	the	DET
cana-3380	169	15	effectiveness	effectiveness	NOUN
cana-3380	169	16	of	of	ADP
cana-3380	169	17	technical	technical	ADJ
cana-3380	169	18	skills	skill	NOUN
cana-3380	169	19	in	in	ADP
cana-3380	169	20	improving	improve	VERB
cana-3380	169	21	audit	audit	NOUN
cana-3380	169	22	outcomes	outcome	NOUN
cana-3380	169	23	(	(	PUNCT
cana-3380	169	24	hikmayah	hikmayah	PROPN
cana-3380	169	25	,	,	PUNCT
cana-3380	169	26	2020	2020	NUM
cana-3380	169	27	)	)	PUNCT
cana-3380	169	28	.	.	PUNCT
cana-3380	170	1	this	this	PRON
cana-3380	170	2	underscores	underscore	VERB
cana-3380	170	3	the	the	DET
cana-3380	170	4	synergistic	synergistic	ADJ
cana-3380	170	5	effect	effect	NOUN
cana-3380	170	6	of	of	ADP
cana-3380	170	7	competence	competence	NOUN
cana-3380	170	8	and	and	CCONJ
cana-3380	170	9	integrity	integrity	NOUN
cana-3380	170	10	in	in	ADP
cana-3380	170	11	achieving	achieve	VERB
cana-3380	170	12	optimal	optimal	ADJ
cana-3380	170	13	performance	performance	NOUN
cana-3380	170	14	.	.	PUNCT
cana-3380	171	1	h8	h8	NOUN
cana-3380	171	2	:	:	PUNCT
cana-3380	171	3	integrity	integrity	NOUN
cana-3380	171	4	does	do	AUX
cana-3380	171	5	not	not	PART
cana-3380	171	6	mediate	mediate	VERB
cana-3380	171	7	the	the	DET
cana-3380	171	8	relationship	relationship	NOUN
cana-3380	171	9	between	between	ADP
cana-3380	171	10	compensation	compensation	NOUN
cana-3380	171	11	and	and	CCONJ
cana-3380	171	12	spi	spi	NOUN
cana-3380	171	13	performance	performance	NOUN
cana-3380	171	14	contrary	contrary	ADJ
cana-3380	171	15	to	to	ADP
cana-3380	171	16	expectations	expectation	NOUN
cana-3380	171	17	,	,	PUNCT
cana-3380	171	18	integrity	integrity	NOUN
cana-3380	171	19	does	do	AUX
cana-3380	171	20	not	not	PART
cana-3380	171	21	mediate	mediate	VERB
cana-3380	171	22	the	the	DET
cana-3380	171	23	relationship	relationship	NOUN
cana-3380	171	24	between	between	ADP
cana-3380	171	25	compensation	compensation	NOUN
cana-3380	171	26	and	and	CCONJ
cana-3380	171	27	spi	spi	NOUN
cana-3380	171	28	performance	performance	NOUN
cana-3380	171	29	significantly	significantly	ADV
cana-3380	171	30	.	.	PUNCT
cana-3380	172	1	this	this	DET
cana-3380	172	2	finding	finding	NOUN
cana-3380	172	3	aligns	align	VERB
cana-3380	172	4	with	with	ADP
cana-3380	172	5	nguyen	nguyen	NOUN
cana-3380	172	6	et	et	PROPN
cana-3380	172	7	al	al	PROPN
cana-3380	172	8	.	.	PROPN
cana-3380	173	1	(	(	PUNCT
cana-3380	173	2	2020	2020	NUM
cana-3380	173	3	)	)	PUNCT
cana-3380	173	4	,	,	PUNCT
cana-3380	173	5	who	who	PRON
cana-3380	173	6	suggested	suggest	VERB
cana-3380	173	7	that	that	SCONJ
cana-3380	173	8	while	while	SCONJ
cana-3380	173	9	compensation	compensation	NOUN
cana-3380	173	10	enhances	enhance	VERB
cana-3380	173	11	motivation	motivation	NOUN
cana-3380	173	12	,	,	PUNCT
cana-3380	173	13	its	its	PRON
cana-3380	173	14	impact	impact	NOUN
cana-3380	173	15	on	on	ADP
cana-3380	173	16	ethical	ethical	ADJ
cana-3380	173	17	adherence	adherence	NOUN
cana-3380	173	18	is	be	AUX
cana-3380	173	19	limited	limit	VERB
cana-3380	173	20	in	in	ADP
cana-3380	173	21	contexts	context	NOUN
cana-3380	173	22	where	where	SCONJ
cana-3380	173	23	intrinsic	intrinsic	ADJ
cana-3380	173	24	values	value	NOUN
cana-3380	173	25	dominate	dominate	VERB
cana-3380	173	26	(	(	PUNCT
cana-3380	173	27	nguyen	nguyen	NOUN
cana-3380	173	28	et	et	PROPN
cana-3380	173	29	al	al	PROPN
cana-3380	173	30	.	.	PROPN
cana-3380	173	31	,	,	PUNCT
cana-3380	173	32	2020	2020	NUM
cana-3380	173	33	)	)	PUNCT
cana-3380	173	34	.	.	PUNCT
cana-3380	174	1	motivation	motivation	NOUN
cana-3380	174	2	and	and	CCONJ
cana-3380	174	3	competence	competence	NOUN
cana-3380	174	4	may	may	AUX
cana-3380	174	5	serve	serve	VERB
cana-3380	174	6	as	as	ADP
cana-3380	174	7	stronger	strong	ADJ
cana-3380	174	8	mediators	mediator	NOUN
cana-3380	174	9	in	in	ADP
cana-3380	174	10	this	this	DET
cana-3380	174	11	relationship	relationship	NOUN
cana-3380	174	12	.	.	PUNCT
cana-3380	175	1	h9	h9	PROPN
cana-3380	175	2	:	:	PUNCT
cana-3380	175	3	compensation	compensation	NOUN
cana-3380	175	4	does	do	AUX
cana-3380	175	5	not	not	PART
cana-3380	175	6	mediate	mediate	VERB
cana-3380	175	7	the	the	DET
cana-3380	175	8	relationship	relationship	NOUN
cana-3380	175	9	between	between	ADP
cana-3380	175	10	competence	competence	NOUN
cana-3380	175	11	and	and	CCONJ
cana-3380	175	12	integrity	integrity	NOUN
cana-3380	175	13	the	the	DET
cana-3380	175	14	results	result	NOUN
cana-3380	175	15	indicate	indicate	VERB
cana-3380	175	16	that	that	SCONJ
cana-3380	175	17	compensation	compensation	NOUN
cana-3380	175	18	does	do	AUX
cana-3380	175	19	not	not	PART
cana-3380	175	20	significantly	significantly	ADV
cana-3380	175	21	mediate	mediate	VERB
cana-3380	175	22	the	the	DET
cana-3380	175	23	relationship	relationship	NOUN
cana-3380	175	24	between	between	ADP
cana-3380	175	25	competence	competence	NOUN
cana-3380	175	26	and	and	CCONJ
cana-3380	175	27	integrity	integrity	NOUN
cana-3380	175	28	.	.	PUNCT
cana-3380	176	1	this	this	PRON
cana-3380	176	2	aligns	align	VERB
cana-3380	176	3	with	with	ADP
cana-3380	176	4	bramasto	bramasto	NOUN
cana-3380	176	5	et	et	PROPN
cana-3380	176	6	al	al	PROPN
cana-3380	176	7	.	.	PROPN
cana-3380	177	1	(	(	PUNCT
cana-3380	177	2	2023	2023	NUM
cana-3380	177	3	)	)	PUNCT
cana-3380	177	4	,	,	PUNCT
cana-3380	177	5	who	who	PRON
cana-3380	177	6	argued	argue	VERB
cana-3380	177	7	that	that	SCONJ
cana-3380	177	8	financial	financial	ADJ
cana-3380	177	9	rewards	reward	NOUN
cana-3380	177	10	are	be	AUX
cana-3380	177	11	less	less	ADV
cana-3380	177	12	impactful	impactful	ADJ
cana-3380	177	13	on	on	ADP
cana-3380	177	14	integrity	integrity	NOUN
cana-3380	177	15	than	than	ADP
cana-3380	177	16	intrinsic	intrinsic	ADJ
cana-3380	177	17	motivators	motivator	NOUN
cana-3380	177	18	(	(	PUNCT
cana-3380	177	19	bramasto	bramasto	NOUN
cana-3380	177	20	et	et	PROPN
cana-3380	177	21	al	al	PROPN
cana-3380	177	22	.	.	PROPN
cana-3380	177	23	,	,	PUNCT
cana-3380	177	24	2023	2023	NUM
cana-3380	177	25	)	)	PUNCT
cana-3380	177	26	.	.	PUNCT
cana-3380	178	1	the	the	DET
cana-3380	178	2	findings	finding	NOUN
cana-3380	178	3	highlight	highlight	VERB
cana-3380	178	4	the	the	DET
cana-3380	178	5	need	need	NOUN
cana-3380	178	6	to	to	PART
cana-3380	178	7	focus	focus	VERB
cana-3380	178	8	on	on	ADP
cana-3380	178	9	non	non	ADJ
cana-3380	178	10	-	-	ADJ
cana-3380	178	11	monetary	monetary	ADJ
cana-3380	178	12	interventions	intervention	NOUN
cana-3380	178	13	,	,	PUNCT
cana-3380	178	14	such	such	ADJ
cana-3380	178	15	as	as	ADP
cana-3380	178	16	ethical	ethical	ADJ
cana-3380	178	17	training	training	NOUN
cana-3380	178	18	and	and	CCONJ
cana-3380	178	19	organizational	organizational	ADJ
cana-3380	178	20	culture	culture	NOUN
cana-3380	178	21	,	,	PUNCT
cana-3380	178	22	to	to	PART
cana-3380	178	23	strengthen	strengthen	VERB
cana-3380	178	24	the	the	DET
cana-3380	178	25	competence	competence	NOUN
cana-3380	178	26	-	-	PUNCT
cana-3380	178	27	integrity	integrity	NOUN
cana-3380	178	28	relationship	relationship	NOUN
cana-3380	178	29	.	.	PUNCT
cana-3380	179	1	conclusion	conclusion	NOUN
cana-3380	179	2	,	,	PUNCT
cana-3380	179	3	implications	implication	NOUN
cana-3380	179	4	,	,	PUNCT
cana-3380	179	5	and	and	CCONJ
cana-3380	179	6	recommendations	recommendation	NOUN
cana-3380	179	7	conclusion	conclusion	VERB
cana-3380	179	8	this	this	DET
cana-3380	179	9	study	study	NOUN
cana-3380	179	10	concludes	conclude	VERB
cana-3380	179	11	that	that	SCONJ
cana-3380	179	12	competence	competence	NOUN
cana-3380	179	13	and	and	CCONJ
cana-3380	179	14	integrity	integrity	NOUN
cana-3380	179	15	significantly	significantly	ADV
cana-3380	179	16	influence	influence	VERB
cana-3380	179	17	the	the	DET
cana-3380	179	18	performance	performance	NOUN
cana-3380	179	19	of	of	ADP
cana-3380	179	20	internal	internal	ADJ
cana-3380	179	21	audit	audit	NOUN
cana-3380	179	22	units	unit	NOUN
cana-3380	179	23	(	(	PUNCT
cana-3380	179	24	spi	spi	PROPN
cana-3380	179	25	)	)	PUNCT
cana-3380	179	26	,	,	PUNCT
cana-3380	179	27	both	both	PRON
cana-3380	179	28	directly	directly	ADV
cana-3380	179	29	and	and	CCONJ
cana-3380	179	30	through	through	ADP
cana-3380	179	31	mediation	mediation	NOUN
cana-3380	179	32	.	.	PUNCT
cana-3380	180	1	competence	competence	NOUN
cana-3380	180	2	improves	improve	VERB
cana-3380	180	3	performance	performance	NOUN
cana-3380	180	4	through	through	ADP
cana-3380	180	5	indicators	indicator	NOUN
cana-3380	180	6	such	such	ADJ
cana-3380	180	7	as	as	ADP
cana-3380	180	8	experience	experience	NOUN
cana-3380	180	9	,	,	PUNCT
cana-3380	180	10	technical	technical	ADJ
cana-3380	180	11	skills	skill	NOUN
cana-3380	180	12	,	,	PUNCT
cana-3380	180	13	and	and	CCONJ
cana-3380	180	14	training	training	NOUN
cana-3380	180	15	,	,	PUNCT
cana-3380	180	16	while	while	SCONJ
cana-3380	180	17	integrity	integrity	NOUN
cana-3380	180	18	,	,	PUNCT
cana-3380	180	19	particularly	particularly	ADV
cana-3380	180	20	in	in	ADP
cana-3380	180	21	terms	term	NOUN
cana-3380	180	22	of	of	ADP
cana-3380	180	23	communications	communication	NOUN
cana-3380	180	24	on	on	ADP
cana-3380	180	25	applied	apply	VERB
cana-3380	180	26	nonlinear	nonlinear	ADJ
cana-3380	180	27	analysis	analysis	NOUN
cana-3380	180	28	issn	issn	NOUN
cana-3380	180	29	:	:	PUNCT
cana-3380	180	30	1074	1074	NUM
cana-3380	180	31	-	-	PUNCT
cana-3380	180	32	133x	133x	NUM
cana-3380	180	33	vol	vol	NOUN
cana-3380	180	34	32	32	NUM
cana-3380	180	35	no	no	NOUN
cana-3380	180	36	.	.	PUNCT
cana-3380	181	1	7s	7	NOUN
cana-3380	181	2	(	(	PUNCT
cana-3380	181	3	2025	2025	NUM
cana-3380	181	4	)	)	PUNCT
cana-3380	181	5	238	238	NUM
cana-3380	181	6	https://internationalpubls.com	https://internationalpubls.com	X
cana-3380	181	7	consistency	consistency	NOUN
cana-3380	181	8	and	and	CCONJ
cana-3380	181	9	rejection	rejection	NOUN
cana-3380	181	10	of	of	ADP
cana-3380	181	11	corruption	corruption	NOUN
cana-3380	181	12	,	,	PUNCT
cana-3380	181	13	plays	play	VERB
cana-3380	181	14	a	a	DET
cana-3380	181	15	pivotal	pivotal	ADJ
cana-3380	181	16	role	role	NOUN
cana-3380	181	17	in	in	ADP
cana-3380	181	18	fostering	foster	VERB
cana-3380	181	19	transparency	transparency	NOUN
cana-3380	181	20	and	and	CCONJ
cana-3380	181	21	accountability	accountability	NOUN
cana-3380	181	22	.	.	PUNCT
cana-3380	182	1	in	in	ADP
cana-3380	182	2	contrast	contrast	NOUN
cana-3380	182	3	,	,	PUNCT
cana-3380	182	4	compensation	compensation	NOUN
cana-3380	182	5	does	do	AUX
cana-3380	182	6	not	not	PART
cana-3380	182	7	show	show	VERB
cana-3380	182	8	a	a	DET
cana-3380	182	9	significant	significant	ADJ
cana-3380	182	10	effect	effect	NOUN
cana-3380	182	11	on	on	ADP
cana-3380	182	12	performance	performance	NOUN
cana-3380	182	13	or	or	CCONJ
cana-3380	182	14	integrity	integrity	NOUN
cana-3380	182	15	,	,	PUNCT
cana-3380	182	16	underscoring	underscore	VERB
cana-3380	182	17	the	the	DET
cana-3380	182	18	dominance	dominance	NOUN
cana-3380	182	19	of	of	ADP
cana-3380	182	20	intrinsic	intrinsic	ADJ
cana-3380	182	21	factors	factor	NOUN
cana-3380	182	22	such	such	ADJ
cana-3380	182	23	as	as	ADP
cana-3380	182	24	ethical	ethical	ADJ
cana-3380	182	25	commitment	commitment	NOUN
cana-3380	182	26	and	and	CCONJ
cana-3380	182	27	moral	moral	ADJ
cana-3380	182	28	responsibility	responsibility	NOUN
cana-3380	182	29	over	over	ADP
cana-3380	182	30	external	external	ADJ
cana-3380	182	31	financial	financial	ADJ
cana-3380	182	32	incentives	incentive	NOUN
cana-3380	182	33	.	.	PUNCT
cana-3380	183	1	implications	implication	NOUN
cana-3380	183	2	theoretically	theoretically	ADV
cana-3380	183	3	,	,	PUNCT
cana-3380	183	4	this	this	DET
cana-3380	183	5	study	study	NOUN
cana-3380	183	6	supports	support	VERB
cana-3380	183	7	the	the	DET
cana-3380	183	8	view	view	NOUN
cana-3380	183	9	that	that	SCONJ
cana-3380	183	10	technical	technical	ADJ
cana-3380	183	11	competence	competence	NOUN
cana-3380	183	12	and	and	CCONJ
cana-3380	183	13	moral	moral	ADJ
cana-3380	183	14	integrity	integrity	NOUN
cana-3380	183	15	are	be	AUX
cana-3380	183	16	essential	essential	ADJ
cana-3380	183	17	for	for	ADP
cana-3380	183	18	optimal	optimal	ADJ
cana-3380	183	19	performance	performance	NOUN
cana-3380	183	20	in	in	ADP
cana-3380	183	21	internal	internal	ADJ
cana-3380	183	22	auditing	auditing	NOUN
cana-3380	183	23	.	.	PUNCT
cana-3380	184	1	these	these	DET
cana-3380	184	2	findings	finding	NOUN
cana-3380	184	3	enrich	enrich	VERB
cana-3380	184	4	the	the	DET
cana-3380	184	5	literature	literature	NOUN
cana-3380	184	6	by	by	ADP
cana-3380	184	7	emphasizing	emphasize	VERB
cana-3380	184	8	the	the	DET
cana-3380	184	9	importance	importance	NOUN
cana-3380	184	10	of	of	ADP
cana-3380	184	11	intrinsic	intrinsic	ADJ
cana-3380	184	12	motivators	motivator	NOUN
cana-3380	184	13	over	over	ADP
cana-3380	184	14	financial	financial	ADJ
cana-3380	184	15	rewards	reward	NOUN
cana-3380	184	16	in	in	ADP
cana-3380	184	17	professional	professional	ADJ
cana-3380	184	18	roles	role	NOUN
cana-3380	184	19	requiring	require	VERB
cana-3380	184	20	high	high	ADJ
cana-3380	184	21	ethical	ethical	ADJ
cana-3380	184	22	standards	standard	NOUN
cana-3380	184	23	.	.	PUNCT
cana-3380	185	1	practically	practically	ADV
cana-3380	185	2	,	,	PUNCT
cana-3380	185	3	the	the	DET
cana-3380	185	4	results	result	NOUN
cana-3380	185	5	highlight	highlight	VERB
cana-3380	185	6	the	the	DET
cana-3380	185	7	need	need	NOUN
cana-3380	185	8	for	for	SCONJ
cana-3380	185	9	universities	university	NOUN
cana-3380	185	10	to	to	PART
cana-3380	185	11	enhance	enhance	VERB
cana-3380	185	12	competence	competence	NOUN
cana-3380	185	13	through	through	ADP
cana-3380	185	14	technical	technical	ADJ
cana-3380	185	15	training	training	NOUN
cana-3380	185	16	aligned	align	VERB
cana-3380	185	17	with	with	ADP
cana-3380	185	18	regulatory	regulatory	ADJ
cana-3380	185	19	standards	standard	NOUN
cana-3380	185	20	,	,	PUNCT
cana-3380	185	21	strengthen	strengthen	VERB
cana-3380	185	22	integrity	integrity	NOUN
cana-3380	185	23	through	through	ADP
cana-3380	185	24	ethical	ethical	ADJ
cana-3380	185	25	codes	code	NOUN
cana-3380	185	26	and	and	CCONJ
cana-3380	185	27	organizational	organizational	ADJ
cana-3380	185	28	culture	culture	NOUN
cana-3380	185	29	,	,	PUNCT
cana-3380	185	30	and	and	CCONJ
cana-3380	185	31	ensure	ensure	VERB
cana-3380	185	32	fair	fair	ADJ
cana-3380	185	33	compensation	compensation	NOUN
cana-3380	185	34	as	as	ADP
cana-3380	185	35	a	a	DET
cana-3380	185	36	supportive	supportive	ADJ
cana-3380	185	37	factor	factor	NOUN
cana-3380	185	38	rather	rather	ADV
cana-3380	185	39	than	than	ADP
cana-3380	185	40	the	the	DET
cana-3380	185	41	primary	primary	ADJ
cana-3380	185	42	driver	driver	NOUN
cana-3380	185	43	of	of	ADP
cana-3380	185	44	performance	performance	NOUN
cana-3380	185	45	.	.	PUNCT
cana-3380	186	1	recommendations	recommendation	NOUN
cana-3380	186	2	recommendations	recommendation	NOUN
cana-3380	186	3	include	include	VERB
cana-3380	186	4	allocating	allocate	VERB
cana-3380	186	5	more	more	ADJ
cana-3380	186	6	auditor	auditor	NOUN
cana-3380	186	7	positions	position	NOUN
cana-3380	186	8	and	and	CCONJ
cana-3380	186	9	providing	provide	VERB
cana-3380	186	10	integrated	integrated	ADJ
cana-3380	186	11	training	training	NOUN
cana-3380	186	12	programs	program	NOUN
cana-3380	186	13	to	to	ADP
cana-3380	186	14	spi	spi	PROPN
cana-3380	186	15	units	unit	NOUN
cana-3380	186	16	by	by	ADP
cana-3380	186	17	the	the	DET
cana-3380	186	18	ministry	ministry	PROPN
cana-3380	186	19	of	of	ADP
cana-3380	186	20	religious	religious	ADJ
cana-3380	186	21	affairs	affair	NOUN
cana-3380	186	22	,	,	PUNCT
cana-3380	186	23	supporting	support	VERB
cana-3380	186	24	spi	spi	PROPN
cana-3380	186	25	development	development	NOUN
cana-3380	186	26	through	through	ADP
cana-3380	186	27	ethical	ethical	ADJ
cana-3380	186	28	policies	policy	NOUN
cana-3380	186	29	and	and	CCONJ
cana-3380	186	30	fair	fair	ADJ
cana-3380	186	31	compensation	compensation	NOUN
cana-3380	186	32	practices	practice	NOUN
cana-3380	186	33	by	by	ADP
cana-3380	186	34	university	university	NOUN
cana-3380	186	35	leadership	leadership	NOUN
cana-3380	186	36	,	,	PUNCT
cana-3380	186	37	and	and	CCONJ
cana-3380	186	38	emphasizing	emphasize	VERB
cana-3380	186	39	continuous	continuous	ADJ
cana-3380	186	40	training	training	NOUN
cana-3380	186	41	,	,	PUNCT
cana-3380	186	42	integrity	integrity	NOUN
cana-3380	186	43	,	,	PUNCT
cana-3380	186	44	and	and	CCONJ
cana-3380	186	45	effective	effective	ADJ
cana-3380	186	46	communication	communication	NOUN
cana-3380	186	47	within	within	ADP
cana-3380	186	48	spi	spi	PROPN
cana-3380	186	49	units	unit	NOUN
cana-3380	186	50	.	.	PUNCT
cana-3380	187	1	these	these	DET
cana-3380	187	2	efforts	effort	NOUN
cana-3380	187	3	collectively	collectively	ADV
cana-3380	187	4	ensure	ensure	VERB
cana-3380	187	5	that	that	SCONJ
cana-3380	187	6	internal	internal	ADJ
cana-3380	187	7	audit	audit	NOUN
cana-3380	187	8	functions	function	NOUN
cana-3380	187	9	operate	operate	VERB
cana-3380	187	10	with	with	ADP
cana-3380	187	11	competence	competence	NOUN
cana-3380	187	12	,	,	PUNCT
cana-3380	187	13	integrity	integrity	NOUN
cana-3380	187	14	,	,	PUNCT
cana-3380	187	15	and	and	CCONJ
cana-3380	187	16	value	value	NOUN
cana-3380	187	17	-	-	PUNCT
cana-3380	187	18	based	base	VERB
cana-3380	187	19	approaches	approach	NOUN
cana-3380	187	20	,	,	PUNCT
cana-3380	187	21	contributing	contribute	VERB
cana-3380	187	22	to	to	PART
cana-3380	187	23	effective	effective	ADJ
cana-3380	187	24	,	,	PUNCT
cana-3380	187	25	transparent	transparent	ADJ
cana-3380	187	26	,	,	PUNCT
cana-3380	187	27	and	and	CCONJ
cana-3380	187	28	accountable	accountable	ADJ
cana-3380	187	29	governance	governance	NOUN
cana-3380	187	30	in	in	ADP
cana-3380	187	31	higher	high	ADJ
cana-3380	187	32	education	education	NOUN
cana-3380	187	33	institutions	institution	NOUN
cana-3380	187	34	.	.	PUNCT
cana-3380	188	1	references	reference	NOUN
cana-3380	188	2	[	[	X
cana-3380	188	3	1	1	NUM
cana-3380	188	4	]	]	PUNCT
cana-3380	188	5	bramasto	bramasto	NOUN
cana-3380	188	6	,	,	PUNCT
cana-3380	188	7	a.	a.	NOUN
cana-3380	188	8	,	,	PUNCT
cana-3380	188	9	utami	utami	NOUN
cana-3380	188	10	,	,	PUNCT
cana-3380	188	11	a.	a.	NOUN
cana-3380	188	12	,	,	PUNCT
cana-3380	188	13	&	&	CCONJ
cana-3380	188	14	rahayu	rahayu	PROPN
cana-3380	188	15	,	,	PUNCT
cana-3380	188	16	s.	s.	PROPN
cana-3380	188	17	(	(	PUNCT
cana-3380	188	18	2023	2023	NUM
cana-3380	188	19	)	)	PUNCT
cana-3380	188	20	.	.	PUNCT
cana-3380	189	1	influence	influence	NOUN
cana-3380	189	2	of	of	ADP
cana-3380	189	3	auditor	auditor	NOUN
cana-3380	189	4	professionalism	professionalism	NOUN
cana-3380	189	5	and	and	CCONJ
cana-3380	189	6	competence	competence	NOUN
cana-3380	189	7	on	on	ADP
cana-3380	189	8	audit	audit	NOUN
cana-3380	189	9	quality	quality	NOUN
cana-3380	189	10	.	.	PUNCT
cana-3380	190	1	[	[	X
cana-3380	190	2	2	2	NUM
cana-3380	190	3	]	]	X
cana-3380	190	4	coetzee	coetzee	NOUN
cana-3380	190	5	,	,	PUNCT
cana-3380	190	6	p.	p.	PROPN
cana-3380	190	7	,	,	PUNCT
cana-3380	190	8	erasmus	erasmus	PROPN
cana-3380	190	9	,	,	PUNCT
cana-3380	190	10	l.	l.	PROPN
cana-3380	190	11	,	,	PUNCT
cana-3380	190	12	&	&	CCONJ
cana-3380	190	13	fourie	fourie	PROPN
cana-3380	190	14	,	,	PUNCT
cana-3380	190	15	h.	h.	PROPN
cana-3380	190	16	(	(	PUNCT
cana-3380	190	17	2019	2019	NUM
cana-3380	190	18	)	)	PUNCT
cana-3380	190	19	.	.	PUNCT
cana-3380	191	1	global	global	ADJ
cana-3380	191	2	assessment	assessment	NOUN
cana-3380	191	3	of	of	ADP
cana-3380	191	4	internal	internal	ADJ
cana-3380	191	5	audit	audit	NOUN
cana-3380	191	6	competence	competence	NOUN
cana-3380	191	7	:	:	PUNCT
cana-3380	191	8	does	do	AUX
cana-3380	191	9	one	one	NUM
cana-3380	191	10	size	size	NOUN
cana-3380	191	11	fit	fit	VERB
cana-3380	191	12	all	all	PRON
cana-3380	191	13	?	?	PUNCT
cana-3380	192	1	available	available	ADJ
cana-3380	192	2	here	here	ADV
cana-3380	192	3	[	[	X
cana-3380	192	4	3	3	X
cana-3380	192	5	]	]	X
cana-3380	192	6	efendi	efendi	PROPN
cana-3380	192	7	,	,	PUNCT
cana-3380	192	8	r.	r.	PROPN
cana-3380	192	9	(	(	PUNCT
cana-3380	192	10	2022	2022	NUM
cana-3380	192	11	)	)	PUNCT
cana-3380	192	12	.	.	PUNCT
cana-3380	193	1	work	work	NOUN
cana-3380	193	2	motivation	motivation	NOUN
cana-3380	193	3	mediates	mediate	VERB
cana-3380	193	4	the	the	DET
cana-3380	193	5	relationship	relationship	NOUN
cana-3380	193	6	of	of	ADP
cana-3380	193	7	competence	competence	NOUN
cana-3380	193	8	and	and	CCONJ
cana-3380	193	9	performance	performance	NOUN
cana-3380	193	10	in	in	ADP
cana-3380	193	11	auditing	audit	VERB
cana-3380	193	12	.	.	PUNCT
cana-3380	194	1	[	[	X
cana-3380	194	2	4	4	NUM
cana-3380	194	3	]	]	SYM
cana-3380	194	4	hermawan	hermawan	NOUN
cana-3380	194	5	,	,	PUNCT
cana-3380	194	6	h.	h.	PROPN
cana-3380	194	7	,	,	PUNCT
cana-3380	194	8	&	&	CCONJ
cana-3380	194	9	bustomi	bustomi	PROPN
cana-3380	194	10	,	,	PUNCT
cana-3380	194	11	b.	b.	PROPN
cana-3380	194	12	(	(	PUNCT
cana-3380	194	13	2022	2022	NUM
cana-3380	194	14	)	)	PUNCT
cana-3380	194	15	.	.	PUNCT
cana-3380	195	1	impact	impact	NOUN
cana-3380	195	2	of	of	ADP
cana-3380	195	3	internal	internal	ADJ
cana-3380	195	4	audit	audit	NOUN
cana-3380	195	5	competence	competence	NOUN
cana-3380	195	6	and	and	CCONJ
cana-3380	195	7	objectivity	objectivity	NOUN
cana-3380	195	8	on	on	ADP
cana-3380	195	9	organizational	organizational	ADJ
cana-3380	195	10	performance	performance	NOUN
cana-3380	195	11	.	.	PUNCT
cana-3380	196	1	[	[	X
cana-3380	196	2	5	5	NUM
cana-3380	196	3	]	]	PUNCT
cana-3380	196	4	hikmayah	hikmayah	NOUN
cana-3380	196	5	,	,	PUNCT
cana-3380	196	6	h.	h.	PROPN
cana-3380	196	7	(	(	PUNCT
cana-3380	196	8	2020	2020	NUM
cana-3380	196	9	)	)	PUNCT
cana-3380	196	10	.	.	PUNCT
cana-3380	197	1	the	the	DET
cana-3380	197	2	role	role	NOUN
cana-3380	197	3	of	of	ADP
cana-3380	197	4	integrity	integrity	NOUN
cana-3380	197	5	in	in	ADP
cana-3380	197	6	enhancing	enhance	VERB
cana-3380	197	7	audit	audit	NOUN
cana-3380	197	8	quality	quality	NOUN
cana-3380	197	9	.	.	PUNCT
cana-3380	198	1	[	[	X
cana-3380	198	2	6	6	NUM
cana-3380	198	3	]	]	PUNCT
cana-3380	198	4	hurriyaturrohman	hurriyaturrohman	NOUN
cana-3380	198	5	,	,	PUNCT
cana-3380	198	6	s.	s.	PROPN
cana-3380	198	7	,	,	PUNCT
cana-3380	198	8	indupurnahayu	indupurnahayu	PROPN
cana-3380	198	9	,	,	PUNCT
cana-3380	198	10	m.	m.	NOUN
cana-3380	198	11	,	,	PUNCT
cana-3380	198	12	&	&	CCONJ
cana-3380	198	13	amalia	amalia	PROPN
cana-3380	198	14	,	,	PUNCT
cana-3380	198	15	s.	s.	PROPN
cana-3380	198	16	(	(	PUNCT
cana-3380	198	17	2024	2024	NUM
cana-3380	198	18	)	)	PUNCT
cana-3380	198	19	.	.	PUNCT
cana-3380	199	1	the	the	DET
cana-3380	199	2	influence	influence	NOUN
cana-3380	199	3	of	of	ADP
cana-3380	199	4	competence	competence	NOUN
cana-3380	199	5	,	,	PUNCT
cana-3380	199	6	objectivity	objectivity	NOUN
cana-3380	199	7	,	,	PUNCT
cana-3380	199	8	and	and	CCONJ
cana-3380	199	9	audit	audit	NOUN
cana-3380	199	10	work	work	NOUN
cana-3380	199	11	performance	performance	NOUN
cana-3380	199	12	.	.	PUNCT
cana-3380	200	1	[	[	X
cana-3380	200	2	7	7	NUM
cana-3380	200	3	]	]	X
cana-3380	200	4	nguyen	nguyen	NOUN
cana-3380	200	5	,	,	PUNCT
cana-3380	200	6	t.	t.	NOUN
cana-3380	200	7	,	,	PUNCT
cana-3380	200	8	alzeban	alzeban	NOUN
cana-3380	200	9	,	,	PUNCT
cana-3380	200	10	a.	a.	NOUN
cana-3380	200	11	,	,	PUNCT
cana-3380	200	12	&	&	CCONJ
cana-3380	200	13	nguyen	nguyen	PROPN
cana-3380	200	14	,	,	PUNCT
cana-3380	200	15	t.	t.	PROPN
cana-3380	200	16	(	(	PUNCT
cana-3380	200	17	2020	2020	NUM
cana-3380	200	18	)	)	PUNCT
cana-3380	200	19	.	.	PUNCT
cana-3380	201	1	the	the	DET
cana-3380	201	2	relationship	relationship	NOUN
cana-3380	201	3	between	between	ADP
cana-3380	201	4	the	the	DET
cana-3380	201	5	audit	audit	NOUN
cana-3380	201	6	committee	committee	NOUN
cana-3380	201	7	,	,	PUNCT
cana-3380	201	8	internal	internal	ADJ
cana-3380	201	9	auditors	auditor	NOUN
cana-3380	201	10	,	,	PUNCT
cana-3380	201	11	and	and	CCONJ
cana-3380	201	12	organizational	organizational	ADJ
cana-3380	201	13	performance	performance	NOUN
cana-3380	201	14	.	.	PUNCT
cana-3380	202	1	[	[	X
cana-3380	202	2	8	8	NUM
cana-3380	202	3	]	]	SYM
cana-3380	202	4	setyaningrum	setyaningrum	PROPN
cana-3380	202	5	,	,	PUNCT
cana-3380	202	6	d.	d.	PROPN
cana-3380	202	7	,	,	PUNCT
cana-3380	202	8	&	&	CCONJ
cana-3380	202	9	kuntadi	kuntadi	PROPN
cana-3380	202	10	,	,	PUNCT
cana-3380	202	11	k.	k.	PROPN
cana-3380	202	12	(	(	PUNCT
cana-3380	202	13	2019	2019	NUM
cana-3380	202	14	)	)	PUNCT
cana-3380	202	15	.	.	PUNCT
cana-3380	203	1	the	the	DET
cana-3380	203	2	effects	effect	NOUN
cana-3380	203	3	of	of	ADP
cana-3380	203	4	competence	competence	NOUN
cana-3380	203	5	,	,	PUNCT
cana-3380	203	6	independence	independence	NOUN
cana-3380	203	7	,	,	PUNCT
cana-3380	203	8	audit	audit	NOUN
cana-3380	203	9	work	work	NOUN
cana-3380	203	10	,	,	PUNCT
cana-3380	203	11	and	and	CCONJ
cana-3380	203	12	integrity	integrity	NOUN
cana-3380	203	13	on	on	ADP
cana-3380	203	14	audit	audit	NOUN
cana-3380	203	15	quality	quality	NOUN
cana-3380	203	16	.	.	PUNCT
cana-3380	204	1	[	[	X
cana-3380	204	2	9	9	NUM
cana-3380	204	3	]	]	X
cana-3380	204	4	siahay	siahay	PROPN
cana-3380	204	5	,	,	PUNCT
cana-3380	204	6	p.	p.	PROPN
cana-3380	204	7	,	,	PUNCT
cana-3380	204	8	&	&	CCONJ
cana-3380	204	9	seralurin	seralurin	PROPN
cana-3380	204	10	,	,	PUNCT
cana-3380	204	11	y.	y.	PROPN
cana-3380	204	12	(	(	PUNCT
cana-3380	204	13	2023	2023	NUM
cana-3380	204	14	)	)	PUNCT
cana-3380	204	15	.	.	PUNCT
cana-3380	205	1	professional	professional	ADJ
cana-3380	205	2	competence	competence	NOUN
cana-3380	205	3	and	and	CCONJ
cana-3380	205	4	skepticism	skepticism	NOUN
cana-3380	205	5	on	on	ADP
cana-3380	205	6	audit	audit	NOUN
cana-3380	205	7	quality	quality	NOUN
cana-3380	205	8	.	.	PUNCT
cana-3380	206	1	[	[	X
cana-3380	206	2	10	10	NUM
cana-3380	206	3	]	]	X
cana-3380	206	4	ulfah	ulfah	PROPN
cana-3380	206	5	,	,	PUNCT
cana-3380	206	6	f.	f.	PROPN
cana-3380	206	7	,	,	PUNCT
cana-3380	206	8	&	&	CCONJ
cana-3380	206	9	lukiastuti	lukiastuti	PROPN
cana-3380	206	10	,	,	PUNCT
cana-3380	206	11	f.	f.	PROPN
cana-3380	206	12	(	(	PUNCT
cana-3380	206	13	2019	2019	NUM
cana-3380	206	14	)	)	PUNCT
cana-3380	206	15	.	.	PUNCT
cana-3380	207	1	the	the	DET
cana-3380	207	2	influence	influence	NOUN
cana-3380	207	3	of	of	ADP
cana-3380	207	4	competence	competence	NOUN
cana-3380	207	5	and	and	CCONJ
cana-3380	207	6	independence	independence	NOUN
cana-3380	207	7	toward	toward	ADP
cana-3380	207	8	auditor	auditor	NOUN
cana-3380	207	9	performance	performance	NOUN
cana-3380	207	10	.	.	PUNCT