id	sid	tid	token	lemma	pos
easat-2210	1	1	edelweiss	edelweiss	PROPN
easat-2210	1	2	applied	apply	VERB
easat-2210	1	3	science	science	NOUN
easat-2210	1	4	and	and	CCONJ
easat-2210	1	5	technology	technology	NOUN
easat-2210	1	6	issn	issn	PROPN
easat-2210	1	7	:	:	PUNCT
easat-2210	1	8	2576	2576	NUM
easat-2210	1	9	-	-	SYM
easat-2210	1	10	8484	8484	NUM
easat-2210	1	11	vol	vol	NOUN
easat-2210	1	12	.	.	PROPN
easat-2210	1	13	8	8	NUM
easat-2210	1	14	,	,	PUNCT
easat-2210	1	15	no	no	INTJ
easat-2210	1	16	.	.	NOUN
easat-2210	1	17	6	6	NUM
easat-2210	1	18	,	,	PUNCT
easat-2210	1	19	1073	1073	NUM
easat-2210	1	20	-	-	SYM
easat-2210	1	21	1081	1081	NUM
easat-2210	1	22	2024	2024	NUM
easat-2210	1	23	publisher	publisher	NOUN
easat-2210	1	24	:	:	PUNCT
easat-2210	1	25	learning	learn	VERB
easat-2210	1	26	gate	gate	NOUN
easat-2210	1	27	doi	doi	PROPN
easat-2210	1	28	:	:	PUNCT
easat-2210	1	29	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	1	30	©	©	ADP
easat-2210	1	31	2024	2024	NUM
easat-2210	1	32	by	by	ADP
easat-2210	1	33	the	the	DET
easat-2210	1	34	authors	author	NOUN
easat-2210	1	35	;	;	PUNCT
easat-2210	1	36	licensee	licensee	PROPN
easat-2210	1	37	learning	learning	NOUN
easat-2210	1	38	gate	gate	NOUN
easat-2210	1	39	©	©	PROPN
easat-2210	1	40	2024	2024	NUM
easat-2210	1	41	by	by	ADP
easat-2210	1	42	the	the	DET
easat-2210	1	43	authors	author	NOUN
easat-2210	1	44	;	;	PUNCT
easat-2210	1	45	licensee	licensee	PROPN
easat-2210	1	46	learning	learn	VERB
easat-2210	1	47	gate	gate	NOUN
easat-2210	1	48	*	*	PUNCT
easat-2210	1	49	correspondence	correspondence	NOUN
easat-2210	1	50	:	:	PUNCT
easat-2210	1	51	1272100046@suret.untag-sby.ac.id	1272100046@suret.untag-sby.ac.id	NUM
easat-2210	1	52	the	the	DET
easat-2210	1	53	influence	influence	NOUN
easat-2210	1	54	of	of	ADP
easat-2210	1	55	professional	professional	ADJ
easat-2210	1	56	ethics	ethic	NOUN
easat-2210	1	57	,	,	PUNCT
easat-2210	1	58	competency	competency	NOUN
easat-2210	1	59	,	,	PUNCT
easat-2210	1	60	integrity	integrity	NOUN
easat-2210	1	61	,	,	PUNCT
easat-2210	1	62	skeptism	skeptism	NOUN
easat-2210	1	63	and	and	CCONJ
easat-2210	1	64	experience	experience	NOUN
easat-2210	1	65	on	on	ADP
easat-2210	1	66	audit	audit	NOUN
easat-2210	1	67	quality	quality	NOUN
easat-2210	1	68	with	with	ADP
easat-2210	1	69	independence	independence	NOUN
easat-2210	1	70	and	and	CCONJ
easat-2210	1	71	risk	risk	NOUN
easat-2210	1	72	based	base	VERB
easat-2210	1	73	audit	audit	NOUN
easat-2210	1	74	as	as	ADP
easat-2210	1	75	intervening	intervene	VERB
easat-2210	1	76	variables	variable	NOUN
easat-2210	1	77	and	and	CCONJ
easat-2210	1	78	artificial	artificial	ADJ
easat-2210	1	79	intellegance	intellegance	NOUN
easat-2210	1	80	audit	audit	NOUN
easat-2210	1	81	as	as	ADP
easat-2210	1	82	a	a	DET
easat-2210	1	83	moderation	moderation	NOUN
easat-2210	1	84	variable	variable	NOUN
easat-2210	1	85	at	at	ADP
easat-2210	1	86	financial	financial	ADJ
easat-2210	1	87	and	and	CCONJ
easat-2210	1	88	development	development	NOUN
easat-2210	1	89	supervisory	supervisory	ADJ
easat-2210	1	90	board	board	NOUN
easat-2210	1	91	in	in	ADP
easat-2210	1	92	east	east	PROPN
easat-2210	1	93	kalimantan	kalimantan	PROPN
easat-2210	1	94	muslimin1	muslimin1	PROPN
easat-2210	1	95	*	*	PROPN
easat-2210	1	96	,	,	PUNCT
easat-2210	1	97	tri	tri	ADJ
easat-2210	1	98	ratnawati2	ratnawati2	PROPN
easat-2210	1	99	,	,	PUNCT
easat-2210	1	100	slamet	slamet	PROPN
easat-2210	1	101	riyadi3	riyadi3	NOUN
easat-2210	1	102	1,2,3faculty	1,2,3faculty	NUM
easat-2210	1	103	of	of	ADP
easat-2210	1	104	economics	economic	NOUN
easat-2210	1	105	and	and	CCONJ
easat-2210	1	106	business	business	NOUN
easat-2210	1	107	,	,	PUNCT
easat-2210	1	108	17	17	NUM
easat-2210	1	109	august	august	PROPN
easat-2210	1	110	1945	1945	NUM
easat-2210	1	111	university	university	PROPN
easat-2210	1	112	of	of	ADP
easat-2210	1	113	surabaya	surabaya	PROPN
easat-2210	1	114	,	,	PUNCT
easat-2210	1	115	indonesia	indonesia	PROPN
easat-2210	1	116	;	;	PUNCT
easat-2210	1	117	1272100046@suret.untag-sby.ac.id	1272100046@suret.untag-sby.ac.id	NUM
easat-2210	1	118	(	(	PUNCT
easat-2210	1	119	m.	m.	NOUN
easat-2210	1	120	)	)	PUNCT
easat-2210	1	121	triratnawati@untag-sby.ac.id	triratnawati@untag-sby.ac.id	NOUN
easat-2210	1	122	(	(	PUNCT
easat-2210	1	123	t.r	t.r	PROPN
easat-2210	1	124	.	.	PROPN
easat-2210	1	125	)	)	PUNCT
easat-2210	2	1	slametriyadi10@untag-sby.ac.id	slametriyadi10@untag-sby.ac.id	PROPN
easat-2210	2	2	(	(	PUNCT
easat-2210	2	3	s.r	s.r	PROPN
easat-2210	2	4	.	.	PROPN
easat-2210	2	5	)	)	PUNCT
easat-2210	2	6	.	.	PUNCT
easat-2210	3	1	abstract	abstract	ADJ
easat-2210	3	2	:	:	PUNCT
easat-2210	4	1	professional	professional	ADJ
easat-2210	4	2	ethics	ethic	NOUN
easat-2210	4	3	has	have	VERB
easat-2210	4	4	a	a	DET
easat-2210	4	5	positive	positive	ADJ
easat-2210	4	6	and	and	CCONJ
easat-2210	4	7	significant	significant	ADJ
easat-2210	4	8	effect	effect	NOUN
easat-2210	4	9	on	on	ADP
easat-2210	4	10	independence	independence	NOUN
easat-2210	4	11	.	.	PUNCT
easat-2210	5	1	professional	professional	ADJ
easat-2210	5	2	ethics	ethic	NOUN
easat-2210	5	3	has	have	VERB
easat-2210	5	4	a	a	DET
easat-2210	5	5	positive	positive	ADJ
easat-2210	5	6	and	and	CCONJ
easat-2210	5	7	significant	significant	ADJ
easat-2210	5	8	effect	effect	NOUN
easat-2210	5	9	on	on	ADP
easat-2210	5	10	risk	risk	NOUN
easat-2210	5	11	based	base	VERB
easat-2210	5	12	audit	audit	NOUN
easat-2210	5	13	.	.	PUNCT
easat-2210	6	1	professional	professional	ADJ
easat-2210	6	2	ethics	ethic	NOUN
easat-2210	6	3	has	have	VERB
easat-2210	6	4	a	a	DET
easat-2210	6	5	negative	negative	ADJ
easat-2210	6	6	and	and	CCONJ
easat-2210	6	7	insignificant	insignificant	ADJ
easat-2210	6	8	effect	effect	NOUN
easat-2210	6	9	on	on	ADP
easat-2210	6	10	audit	audit	NOUN
easat-2210	6	11	quality	quality	NOUN
easat-2210	6	12	.	.	PUNCT
easat-2210	7	1	competence	competence	NOUN
easat-2210	7	2	has	have	VERB
easat-2210	7	3	a	a	DET
easat-2210	7	4	positive	positive	ADJ
easat-2210	7	5	and	and	CCONJ
easat-2210	7	6	significant	significant	ADJ
easat-2210	7	7	effect	effect	NOUN
easat-2210	7	8	on	on	ADP
easat-2210	7	9	independence	independence	NOUN
easat-2210	7	10	.	.	PUNCT
easat-2210	8	1	competence	competence	NOUN
easat-2210	8	2	has	have	VERB
easat-2210	8	3	a	a	DET
easat-2210	8	4	positive	positive	ADJ
easat-2210	8	5	and	and	CCONJ
easat-2210	8	6	significant	significant	ADJ
easat-2210	8	7	effect	effect	NOUN
easat-2210	8	8	on	on	ADP
easat-2210	8	9	risk	risk	NOUN
easat-2210	8	10	based	base	VERB
easat-2210	8	11	audit	audit	NOUN
easat-2210	8	12	.	.	PUNCT
easat-2210	9	1	competence	competence	NOUN
easat-2210	9	2	has	have	VERB
easat-2210	9	3	a	a	DET
easat-2210	9	4	positive	positive	ADJ
easat-2210	9	5	and	and	CCONJ
easat-2210	9	6	significant	significant	ADJ
easat-2210	9	7	effect	effect	NOUN
easat-2210	9	8	on	on	ADP
easat-2210	9	9	audit	audit	NOUN
easat-2210	9	10	quality	quality	NOUN
easat-2210	9	11	.	.	PUNCT
easat-2210	10	1	integrity	integrity	NOUN
easat-2210	10	2	has	have	VERB
easat-2210	10	3	a	a	DET
easat-2210	10	4	positive	positive	ADJ
easat-2210	10	5	and	and	CCONJ
easat-2210	10	6	significant	significant	ADJ
easat-2210	10	7	effect	effect	NOUN
easat-2210	10	8	on	on	ADP
easat-2210	10	9	independence	independence	NOUN
easat-2210	10	10	.	.	PUNCT
easat-2210	11	1	experience	experience	NOUN
easat-2210	11	2	has	have	VERB
easat-2210	11	3	a	a	DET
easat-2210	11	4	positive	positive	ADJ
easat-2210	11	5	and	and	CCONJ
easat-2210	11	6	significant	significant	ADJ
easat-2210	11	7	effect	effect	NOUN
easat-2210	11	8	on	on	ADP
easat-2210	11	9	independence	independence	NOUN
easat-2210	11	10	.	.	PUNCT
easat-2210	12	1	experience	experience	NOUN
easat-2210	12	2	has	have	VERB
easat-2210	12	3	a	a	DET
easat-2210	12	4	positive	positive	ADJ
easat-2210	12	5	and	and	CCONJ
easat-2210	12	6	significant	significant	ADJ
easat-2210	12	7	effect	effect	NOUN
easat-2210	12	8	on	on	ADP
easat-2210	12	9	risk	risk	NOUN
easat-2210	12	10	based	base	VERB
easat-2210	12	11	audits	audits	NOUN
easat-2210	12	12	.	.	PUNCT
easat-2210	13	1	experience	experience	NOUN
easat-2210	13	2	has	have	VERB
easat-2210	13	3	a	a	DET
easat-2210	13	4	positive	positive	ADJ
easat-2210	13	5	and	and	CCONJ
easat-2210	13	6	insignificant	insignificant	ADJ
easat-2210	13	7	effect	effect	NOUN
easat-2210	13	8	on	on	ADP
easat-2210	13	9	audit	audit	NOUN
easat-2210	13	10	quality	quality	NOUN
easat-2210	13	11	.	.	PUNCT
easat-2210	14	1	independence	independence	NOUN
easat-2210	14	2	has	have	VERB
easat-2210	14	3	a	a	DET
easat-2210	14	4	positive	positive	ADJ
easat-2210	14	5	and	and	CCONJ
easat-2210	14	6	significant	significant	ADJ
easat-2210	14	7	effect	effect	NOUN
easat-2210	14	8	on	on	ADP
easat-2210	14	9	audit	audit	NOUN
easat-2210	14	10	quality	quality	NOUN
easat-2210	14	11	.	.	PUNCT
easat-2210	15	1	risk	risk	NOUN
easat-2210	15	2	based	base	VERB
easat-2210	15	3	audit	audit	NOUN
easat-2210	15	4	has	have	VERB
easat-2210	15	5	a	a	DET
easat-2210	15	6	positive	positive	ADJ
easat-2210	15	7	and	and	CCONJ
easat-2210	15	8	significant	significant	ADJ
easat-2210	15	9	effect	effect	NOUN
easat-2210	15	10	on	on	ADP
easat-2210	15	11	audit	audit	NOUN
easat-2210	15	12	quality	quality	NOUN
easat-2210	15	13	.	.	PUNCT
easat-2210	16	1	audit	audit	VERB
easat-2210	16	2	artificial	artificial	ADJ
easat-2210	16	3	intelligence	intelligence	NOUN
easat-2210	16	4	has	have	VERB
easat-2210	16	5	a	a	DET
easat-2210	16	6	positive	positive	ADJ
easat-2210	16	7	but	but	CCONJ
easat-2210	16	8	not	not	PART
easat-2210	16	9	significant	significant	ADJ
easat-2210	16	10	moderating	moderate	VERB
easat-2210	16	11	effect	effect	NOUN
easat-2210	16	12	on	on	ADP
easat-2210	16	13	(	(	PUNCT
easat-2210	16	14	y1	y1	NOUN
easat-2210	16	15	)	)	PUNCT
easat-2210	16	16	independence	independence	NOUN
easat-2210	16	17	on	on	ADP
easat-2210	16	18	(	(	PUNCT
easat-2210	16	19	y3	y3	NOUN
easat-2210	16	20	)	)	PUNCT
easat-2210	16	21	audit	audit	NOUN
easat-2210	16	22	quality	quality	NOUN
easat-2210	16	23	.	.	PUNCT
easat-2210	17	1	artificial	artificial	ADJ
easat-2210	17	2	intelligence	intelligence	NOUN
easat-2210	17	3	audit	audit	NOUN
easat-2210	17	4	has	have	VERB
easat-2210	17	5	a	a	DET
easat-2210	17	6	positive	positive	ADJ
easat-2210	17	7	but	but	CCONJ
easat-2210	17	8	not	not	PART
easat-2210	17	9	significant	significant	ADJ
easat-2210	17	10	moderating	moderate	VERB
easat-2210	17	11	effect	effect	NOUN
easat-2210	17	12	on	on	ADP
easat-2210	17	13	(	(	PUNCT
easat-2210	17	14	y2	y2	NOUN
easat-2210	17	15	)	)	PUNCT
easat-2210	17	16	risk	risk	NOUN
easat-2210	17	17	based	base	VERB
easat-2210	17	18	audit	audit	NOUN
easat-2210	17	19	on	on	ADP
easat-2210	17	20	(	(	PUNCT
easat-2210	17	21	y3	y3	NOUN
easat-2210	17	22	)	)	PUNCT
easat-2210	17	23	audit	audit	NOUN
easat-2210	17	24	quality	quality	NOUN
easat-2210	17	25	.	.	PUNCT
easat-2210	18	1	researchers	researcher	NOUN
easat-2210	18	2	provide	provide	VERB
easat-2210	18	3	advice	advice	NOUN
easat-2210	18	4	to	to	ADP
easat-2210	18	5	the	the	DET
easat-2210	18	6	east	east	PROPN
easat-2210	18	7	kalimantan	kalimantan	PROPN
easat-2210	18	8	bpkp	bpkp	PROPN
easat-2210	18	9	representative	representative	PROPN
easat-2210	18	10	to	to	PART
easat-2210	18	11	always	always	ADV
easat-2210	18	12	maintain	maintain	VERB
easat-2210	18	13	professional	professional	ADJ
easat-2210	18	14	ethics	ethic	NOUN
easat-2210	18	15	,	,	PUNCT
easat-2210	18	16	improve	improve	VERB
easat-2210	18	17	their	their	PRON
easat-2210	18	18	competence	competence	NOUN
easat-2210	18	19	,	,	PUNCT
easat-2210	18	20	maintain	maintain	VERB
easat-2210	18	21	integrity	integrity	NOUN
easat-2210	18	22	as	as	ADP
easat-2210	18	23	an	an	DET
easat-2210	18	24	auditor	auditor	NOUN
easat-2210	18	25	,	,	PUNCT
easat-2210	18	26	increase	increase	VERB
easat-2210	18	27	skepticism	skepticism	NOUN
easat-2210	18	28	and	and	CCONJ
easat-2210	18	29	increase	increase	VERB
easat-2210	18	30	their	their	PRON
easat-2210	18	31	experience	experience	NOUN
easat-2210	18	32	in	in	ADP
easat-2210	18	33	auditing	auditing	NOUN
easat-2210	18	34	and	and	CCONJ
easat-2210	18	35	be	be	AUX
easat-2210	18	36	able	able	ADJ
easat-2210	18	37	to	to	PART
easat-2210	18	38	maintain	maintain	VERB
easat-2210	18	39	their	their	PRON
easat-2210	18	40	independence	independence	NOUN
easat-2210	18	41	and	and	CCONJ
easat-2210	18	42	be	be	AUX
easat-2210	18	43	able	able	ADJ
easat-2210	18	44	to	to	PART
easat-2210	18	45	control	control	VERB
easat-2210	18	46	risk	risk	NOUN
easat-2210	18	47	-	-	PUNCT
easat-2210	18	48	based	base	VERB
easat-2210	18	49	audits	audits	NOUN
easat-2210	18	50	.	.	PUNCT
easat-2210	19	1	keywords	keyword	NOUN
easat-2210	19	2	:	:	PUNCT
easat-2210	19	3	artificial	artificial	ADJ
easat-2210	19	4	intelligence	intelligence	NOUN
easat-2210	19	5	audit	audit	NOUN
easat-2210	19	6	,	,	PUNCT
easat-2210	19	7	competency	competency	NOUN
easat-2210	19	8	,	,	PUNCT
easat-2210	19	9	integrity	integrity	NOUN
easat-2210	19	10	,	,	PUNCT
easat-2210	19	11	professional	professional	ADJ
easat-2210	19	12	ethics	ethic	NOUN
easat-2210	19	13	,	,	PUNCT
easat-2210	19	14	skepticism	skepticism	NOUN
easat-2210	19	15	and	and	CCONJ
easat-2210	19	16	experience	experience	NOUN
easat-2210	19	17	.	.	PUNCT
easat-2210	20	1	1	1	X
easat-2210	20	2	.	.	X
easat-2210	20	3	introduction	introduction	NOUN
easat-2210	20	4	audit	audit	NOUN
easat-2210	20	5	quality	quality	NOUN
easat-2210	20	6	is	be	AUX
easat-2210	20	7	a	a	DET
easat-2210	20	8	very	very	ADV
easat-2210	20	9	important	important	ADJ
easat-2210	20	10	part	part	NOUN
easat-2210	20	11	in	in	ADP
easat-2210	20	12	presenting	present	VERB
easat-2210	20	13	audit	audit	NOUN
easat-2210	20	14	report	report	NOUN
easat-2210	20	15	results	result	NOUN
easat-2210	20	16	.	.	PUNCT
easat-2210	21	1	in	in	ADP
easat-2210	21	2	order	order	NOUN
easat-2210	21	3	for	for	SCONJ
easat-2210	21	4	the	the	DET
easat-2210	21	5	government	government	NOUN
easat-2210	21	6	to	to	PART
easat-2210	21	7	be	be	AUX
easat-2210	21	8	satisfied	satisfied	ADJ
easat-2210	21	9	with	with	ADP
easat-2210	21	10	the	the	DET
easat-2210	21	11	work	work	NOUN
easat-2210	21	12	of	of	ADP
easat-2210	21	13	an	an	DET
easat-2210	21	14	auditor	auditor	NOUN
easat-2210	21	15	,	,	PUNCT
easat-2210	21	16	good	good	ADJ
easat-2210	21	17	auditor	auditor	NOUN
easat-2210	21	18	attitudes	attitude	NOUN
easat-2210	21	19	are	be	AUX
easat-2210	21	20	needed	need	VERB
easat-2210	21	21	to	to	PART
easat-2210	21	22	produce	produce	VERB
easat-2210	21	23	good	good	ADJ
easat-2210	21	24	audit	audit	NOUN
easat-2210	21	25	quality	quality	NOUN
easat-2210	21	26	.	.	PUNCT
easat-2210	22	1	quality	quality	NOUN
easat-2210	22	2	audit	audit	NOUN
easat-2210	22	3	results	result	NOUN
easat-2210	22	4	will	will	AUX
easat-2210	22	5	show	show	VERB
easat-2210	22	6	good	good	ADJ
easat-2210	22	7	government	government	NOUN
easat-2210	22	8	financial	financial	ADJ
easat-2210	22	9	management	management	NOUN
easat-2210	22	10	.	.	PUNCT
easat-2210	23	1	good	good	ADJ
easat-2210	23	2	government	government	NOUN
easat-2210	23	3	financial	financial	ADJ
easat-2210	23	4	management	management	NOUN
easat-2210	23	5	must	must	AUX
easat-2210	23	6	be	be	AUX
easat-2210	23	7	supported	support	VERB
easat-2210	23	8	by	by	ADP
easat-2210	23	9	a	a	DET
easat-2210	23	10	good	good	ADJ
easat-2210	23	11	auditor	auditor	NOUN
easat-2210	23	12	in	in	ADP
easat-2210	23	13	order	order	NOUN
easat-2210	23	14	to	to	PART
easat-2210	23	15	produce	produce	VERB
easat-2210	23	16	good	good	ADJ
easat-2210	23	17	audit	audit	NOUN
easat-2210	23	18	quality	quality	NOUN
easat-2210	23	19	,	,	PUNCT
easat-2210	23	20	because	because	SCONJ
easat-2210	23	21	if	if	SCONJ
easat-2210	23	22	an	an	DET
easat-2210	23	23	auditor	auditor	NOUN
easat-2210	23	24	has	have	VERB
easat-2210	23	25	low	low	ADJ
easat-2210	23	26	quality	quality	NOUN
easat-2210	23	27	,	,	PUNCT
easat-2210	23	28	it	it	PRON
easat-2210	23	29	will	will	AUX
easat-2210	23	30	allow	allow	VERB
easat-2210	23	31	errors	error	NOUN
easat-2210	23	32	or	or	CCONJ
easat-2210	23	33	fraud	fraud	NOUN
easat-2210	23	34	to	to	PART
easat-2210	23	35	occur	occur	VERB
easat-2210	23	36	when	when	SCONJ
easat-2210	23	37	auditing	audit	VERB
easat-2210	23	38	financial	financial	ADJ
easat-2210	23	39	statements	statement	NOUN
easat-2210	23	40	,	,	PUNCT
easat-2210	23	41	thus	thus	ADV
easat-2210	23	42	a	a	DET
easat-2210	23	43	good	good	ADJ
easat-2210	23	44	auditor	auditor	NOUN
easat-2210	23	45	is	be	AUX
easat-2210	23	46	needed	need	VERB
easat-2210	23	47	to	to	PART
easat-2210	23	48	produce	produce	VERB
easat-2210	23	49	good	good	ADJ
easat-2210	23	50	audit	audit	NOUN
easat-2210	23	51	quality	quality	NOUN
easat-2210	23	52	.	.	PUNCT
easat-2210	24	1	if	if	SCONJ
easat-2210	24	2	it	it	PRON
easat-2210	24	3	is	be	AUX
easat-2210	24	4	possible	possible	ADJ
easat-2210	24	5	that	that	SCONJ
easat-2210	24	6	in	in	ADP
easat-2210	24	7	examining	examine	VERB
easat-2210	24	8	the	the	DET
easat-2210	24	9	financial	financial	ADJ
easat-2210	24	10	statements	statement	NOUN
easat-2210	24	11	the	the	DET
easat-2210	24	12	auditor	auditor	NOUN
easat-2210	24	13	finds	find	VERB
easat-2210	24	14	misstatements	misstatement	NOUN
easat-2210	24	15	or	or	CCONJ
easat-2210	24	16	finds	find	VERB
easat-2210	24	17	fraud	fraud	NOUN
easat-2210	24	18	that	that	PRON
easat-2210	24	19	occurs	occur	VERB
easat-2210	24	20	in	in	ADP
easat-2210	24	21	the	the	DET
easat-2210	24	22	financial	financial	ADJ
easat-2210	24	23	statements	statement	NOUN
easat-2210	24	24	,	,	PUNCT
easat-2210	24	25	the	the	DET
easat-2210	24	26	auditor	auditor	NOUN
easat-2210	24	27	must	must	AUX
easat-2210	24	28	report	report	VERB
easat-2210	24	29	it	it	PRON
easat-2210	24	30	according	accord	VERB
easat-2210	24	31	to	to	ADP
easat-2210	24	32	what	what	PRON
easat-2210	24	33	actually	actually	ADV
easat-2210	24	34	happened	happen	VERB
easat-2210	24	35	.	.	PUNCT
easat-2210	25	1	to	to	PART
easat-2210	25	2	measure	measure	VERB
easat-2210	25	3	the	the	DET
easat-2210	25	4	concept	concept	NOUN
easat-2210	25	5	of	of	ADP
easat-2210	25	6	audit	audit	NOUN
easat-2210	25	7	quality	quality	NOUN
easat-2210	25	8	directly	directly	ADV
easat-2210	25	9	is	be	AUX
easat-2210	25	10	very	very	ADV
easat-2210	25	11	complex	complex	ADJ
easat-2210	25	12	and	and	CCONJ
easat-2210	25	13	complicated	complicated	ADJ
easat-2210	25	14	(	(	PUNCT
easat-2210	25	15	deangelo	deangelo	NOUN
easat-2210	25	16	,	,	PUNCT
easat-2210	25	17	1981	1981	NUM
easat-2210	25	18	)	)	PUNCT
easat-2210	25	19	.	.	PUNCT
easat-2210	26	1	therefore	therefore	ADV
easat-2210	26	2	,	,	PUNCT
easat-2210	26	3	research	research	NOUN
easat-2210	26	4	on	on	ADP
easat-2210	26	5	audit	audit	NOUN
easat-2210	26	6	quality	quality	NOUN
easat-2210	26	7	is	be	AUX
easat-2210	26	8	still	still	ADV
easat-2210	26	9	very	very	ADV
easat-2210	26	10	important	important	ADJ
easat-2210	26	11	to	to	PART
easat-2210	26	12	be	be	AUX
easat-2210	26	13	carried	carry	VERB
easat-2210	26	14	out	out	ADP
easat-2210	26	15	to	to	PART
easat-2210	26	16	determine	determine	VERB
easat-2210	26	17	the	the	DET
easat-2210	26	18	factors	factor	NOUN
easat-2210	26	19	that	that	PRON
easat-2210	26	20	affect	affect	VERB
easat-2210	26	21	audit	audit	NOUN
easat-2210	26	22	quality	quality	NOUN
easat-2210	26	23	and	and	CCONJ
easat-2210	26	24	how	how	SCONJ
easat-2210	26	25	to	to	PART
easat-2210	26	26	improve	improve	VERB
easat-2210	26	27	audit	audit	NOUN
easat-2210	26	28	quality	quality	NOUN
easat-2210	26	29	,	,	PUNCT
easat-2210	26	30	especially	especially	ADV
easat-2210	26	31	for	for	ADP
easat-2210	26	32	auditors	auditor	NOUN
easat-2210	26	33	at	at	ADP
easat-2210	26	34	the	the	DET
easat-2210	26	35	provincial	provincial	ADJ
easat-2210	26	36	level	level	NOUN
easat-2210	26	37	.	.	PUNCT
easat-2210	27	1	this	this	DET
easat-2210	27	2	study	study	NOUN
easat-2210	27	3	was	be	AUX
easat-2210	27	4	conducted	conduct	VERB
easat-2210	27	5	to	to	PART
easat-2210	27	6	determine	determine	VERB
easat-2210	27	7	the	the	DET
easat-2210	27	8	factors	factor	NOUN
easat-2210	27	9	that	that	PRON
easat-2210	27	10	can	can	AUX
easat-2210	27	11	affect	affect	VERB
easat-2210	27	12	audit	audit	NOUN
easat-2210	27	13	quality	quality	NOUN
easat-2210	27	14	,	,	PUNCT
easat-2210	27	15	as	as	ADV
easat-2210	27	16	well	well	ADV
easat-2210	27	17	as	as	ADP
easat-2210	27	18	to	to	PART
easat-2210	27	19	assess	assess	VERB
easat-2210	27	20	the	the	DET
easat-2210	27	21	extent	extent	NOUN
easat-2210	27	22	of	of	ADP
easat-2210	27	23	the	the	DET
easat-2210	27	24	audit	audit	NOUN
easat-2210	27	25	quality	quality	NOUN
easat-2210	27	26	produced	produce	VERB
easat-2210	27	27	by	by	ADP
easat-2210	27	28	the	the	DET
easat-2210	27	29	bpkp	bpkp	PROPN
easat-2210	27	30	of	of	ADP
easat-2210	27	31	east	east	PROPN
easat-2210	27	32	kalimantan	kalimantan	PROPN
easat-2210	27	33	province	province	PROPN
easat-2210	27	34	,	,	PUNCT
easat-2210	27	35	so	so	SCONJ
easat-2210	27	36	that	that	SCONJ
easat-2210	27	37	it	it	PRON
easat-2210	27	38	has	have	VERB
easat-2210	27	39	implications	implication	NOUN
easat-2210	27	40	for	for	ADP
easat-2210	27	41	reducing	reduce	VERB
easat-2210	27	42	the	the	DET
easat-2210	27	43	number	number	NOUN
easat-2210	27	44	of	of	ADP
easat-2210	27	45	findings	finding	NOUN
easat-2210	27	46	and	and	CCONJ
easat-2210	27	47	deviations	deviation	NOUN
easat-2210	27	48	that	that	PRON
easat-2210	27	49	occur	occur	VERB
easat-2210	27	50	.	.	PUNCT
easat-2210	28	1	1074	1074	NUM
easat-2210	28	2	edelweiss	edelweiss	PROPN
easat-2210	28	3	applied	apply	VERB
easat-2210	28	4	science	science	NOUN
easat-2210	28	5	and	and	CCONJ
easat-2210	28	6	technology	technology	NOUN
easat-2210	28	7	issn	issn	PROPN
easat-2210	28	8	:	:	PUNCT
easat-2210	28	9	2576	2576	NUM
easat-2210	28	10	-	-	SYM
easat-2210	28	11	8484	8484	NUM
easat-2210	28	12	vol	vol	NOUN
easat-2210	28	13	.	.	PROPN
easat-2210	28	14	8	8	NUM
easat-2210	28	15	,	,	PUNCT
easat-2210	28	16	no	no	INTJ
easat-2210	28	17	.	.	NOUN
easat-2210	28	18	6	6	NUM
easat-2210	28	19	:	:	SYM
easat-2210	28	20	1073	1073	NUM
easat-2210	28	21	-	-	SYM
easat-2210	28	22	1081	1081	NUM
easat-2210	28	23	,	,	PUNCT
easat-2210	28	24	2024	2024	NUM
easat-2210	28	25	doi	doi	NOUN
easat-2210	28	26	:	:	PUNCT
easat-2210	28	27	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	28	28	©	©	ADP
easat-2210	28	29	2024	2024	NUM
easat-2210	28	30	by	by	ADP
easat-2210	28	31	the	the	DET
easat-2210	28	32	authors	author	NOUN
easat-2210	28	33	;	;	PUNCT
easat-2210	28	34	licensee	licensee	PROPN
easat-2210	28	35	learning	learning	NOUN
easat-2210	28	36	gate	gate	NOUN
easat-2210	28	37	this	this	DET
easat-2210	28	38	study	study	NOUN
easat-2210	28	39	is	be	AUX
easat-2210	28	40	a	a	DET
easat-2210	28	41	development	development	NOUN
easat-2210	28	42	of	of	ADP
easat-2210	28	43	research	research	NOUN
easat-2210	28	44	conducted	conduct	VERB
easat-2210	28	45	by	by	ADP
easat-2210	28	46	afni	afni	NOUN
easat-2210	28	47	et	et	PROPN
easat-2210	28	48	al	al	PROPN
easat-2210	28	49	.	.	PUNCT
easat-2210	29	1	(	(	PUNCT
easat-2210	29	2	2012	2012	NUM
easat-2210	29	3	)	)	PUNCT
easat-2210	29	4	,	,	PUNCT
easat-2210	29	5	by	by	ADP
easat-2210	29	6	combining	combine	VERB
easat-2210	29	7	research	research	NOUN
easat-2210	29	8	variables	variable	NOUN
easat-2210	29	9	conducted	conduct	VERB
easat-2210	29	10	by	by	ADP
easat-2210	29	11	sukriah	sukriah	PROPN
easat-2210	29	12	et	et	PROPN
easat-2210	29	13	al	al	PROPN
easat-2210	29	14	.	.	PUNCT
easat-2210	30	1	(	(	PUNCT
easat-2210	30	2	2009	2009	NUM
easat-2210	30	3	)	)	PUNCT
easat-2210	30	4	,	,	PUNCT
easat-2210	30	5	mabruri	mabruri	NOUN
easat-2210	30	6	and	and	CCONJ
easat-2210	30	7	winarna	winarna	NOUN
easat-2210	30	8	(	(	PUNCT
easat-2210	30	9	2010	2010	NUM
easat-2210	30	10	)	)	PUNCT
easat-2210	30	11	,	,	PUNCT
easat-2210	30	12	ayuningtyas	ayuningtyas	NOUN
easat-2210	30	13	and	and	CCONJ
easat-2210	30	14	pamudji	pamudji	NOUN
easat-2210	30	15	(	(	PUNCT
easat-2210	30	16	2012	2012	NUM
easat-2210	30	17	)	)	PUNCT
easat-2210	30	18	,	,	PUNCT
easat-2210	30	19	and	and	CCONJ
easat-2210	30	20	badjuri	badjuri	NOUN
easat-2210	30	21	's	's	PART
easat-2210	30	22	research	research	NOUN
easat-2210	30	23	(	(	PUNCT
easat-2210	30	24	2012	2012	NUM
easat-2210	30	25	)	)	PUNCT
easat-2210	30	26	which	which	PRON
easat-2210	30	27	was	be	AUX
easat-2210	30	28	also	also	ADV
easat-2210	30	29	conducted	conduct	VERB
easat-2210	30	30	at	at	ADP
easat-2210	30	31	bpkp	bpkp	PROPN
easat-2210	30	32	.	.	PUNCT
easat-2210	31	1	the	the	DET
easat-2210	31	2	difference	difference	NOUN
easat-2210	31	3	between	between	ADP
easat-2210	31	4	this	this	DET
easat-2210	31	5	study	study	NOUN
easat-2210	31	6	and	and	CCONJ
easat-2210	31	7	afni	afni	VERB
easat-2210	31	8	et	et	PROPN
easat-2210	31	9	al	al	PROPN
easat-2210	31	10	.	.	PUNCT
easat-2210	32	1	(	(	PUNCT
easat-2210	32	2	2012	2012	NUM
easat-2210	32	3	)	)	PUNCT
easat-2210	32	4	is	be	AUX
easat-2210	32	5	by	by	ADP
easat-2210	32	6	adding	add	VERB
easat-2210	32	7	independent	independent	ADJ
easat-2210	32	8	variables	variable	NOUN
easat-2210	32	9	,	,	PUNCT
easat-2210	32	10	namely	namely	ADV
easat-2210	32	11	integrity	integrity	NOUN
easat-2210	32	12	,	,	PUNCT
easat-2210	32	13	objectivity	objectivity	NOUN
easat-2210	32	14	and	and	CCONJ
easat-2210	32	15	work	work	NOUN
easat-2210	32	16	experience	experience	NOUN
easat-2210	32	17	and	and	CCONJ
easat-2210	32	18	auditor	auditor	NOUN
easat-2210	32	19	ethics	ethic	NOUN
easat-2210	32	20	as	as	ADP
easat-2210	32	21	moderating	moderate	VERB
easat-2210	32	22	variables	variable	NOUN
easat-2210	32	23	.	.	PUNCT
easat-2210	33	1	this	this	DET
easat-2210	33	2	study	study	NOUN
easat-2210	33	3	adopts	adopt	VERB
easat-2210	33	4	a	a	DET
easat-2210	33	5	contingency	contingency	NOUN
easat-2210	33	6	framework	framework	NOUN
easat-2210	33	7	to	to	PART
easat-2210	33	8	evaluate	evaluate	VERB
easat-2210	33	9	the	the	DET
easat-2210	33	10	relationship	relationship	NOUN
easat-2210	33	11	between	between	ADP
easat-2210	33	12	professional	professional	ADJ
easat-2210	33	13	ethics	ethic	NOUN
easat-2210	33	14	,	,	PUNCT
easat-2210	33	15	competence	competence	NOUN
easat-2210	33	16	,	,	PUNCT
easat-2210	33	17	integrity	integrity	NOUN
easat-2210	33	18	to	to	ADP
easat-2210	33	19	independence	independence	NOUN
easat-2210	33	20	and	and	CCONJ
easat-2210	33	21	audit	audit	NOUN
easat-2210	33	22	quality	quality	NOUN
easat-2210	33	23	.	.	PUNCT
easat-2210	34	1	this	this	DET
easat-2210	34	2	contingency	contingency	NOUN
easat-2210	34	3	approach	approach	NOUN
easat-2210	34	4	is	be	AUX
easat-2210	34	5	carried	carry	VERB
easat-2210	34	6	out	out	ADP
easat-2210	34	7	by	by	ADP
easat-2210	34	8	setting	set	VERB
easat-2210	34	9	the	the	DET
easat-2210	34	10	independence	independence	NOUN
easat-2210	34	11	and	and	CCONJ
easat-2210	34	12	risk	risk	NOUN
easat-2210	34	13	based	base	VERB
easat-2210	34	14	audit	audit	NOUN
easat-2210	34	15	variables	variable	NOUN
easat-2210	34	16	as	as	ADP
easat-2210	34	17	intervening	intervene	VERB
easat-2210	34	18	variables	variable	NOUN
easat-2210	34	19	and	and	CCONJ
easat-2210	34	20	the	the	DET
easat-2210	34	21	audit	audit	NOUN
easat-2210	34	22	artificial	artificial	ADJ
easat-2210	34	23	intelligence	intelligence	NOUN
easat-2210	34	24	variable	variable	NOUN
easat-2210	34	25	as	as	ADP
easat-2210	34	26	a	a	DET
easat-2210	34	27	moderating	moderate	VERB
easat-2210	34	28	variable	variable	NOUN
easat-2210	34	29	that	that	PRON
easat-2210	34	30	may	may	AUX
easat-2210	34	31	strongly	strongly	ADV
easat-2210	34	32	or	or	CCONJ
easat-2210	34	33	weakly	weakly	ADJ
easat-2210	34	34	influence	influence	NOUN
easat-2210	34	35	the	the	DET
easat-2210	34	36	relationship	relationship	NOUN
easat-2210	34	37	between	between	ADP
easat-2210	34	38	professional	professional	ADJ
easat-2210	34	39	ethics	ethic	NOUN
easat-2210	34	40	,	,	PUNCT
easat-2210	34	41	competence	competence	NOUN
easat-2210	34	42	,	,	PUNCT
easat-2210	34	43	integrity	integrity	NOUN
easat-2210	34	44	,	,	PUNCT
easat-2210	34	45	skepticism	skepticism	NOUN
easat-2210	34	46	and	and	CCONJ
easat-2210	34	47	experience	experience	NOUN
easat-2210	34	48	to	to	PART
easat-2210	34	49	audit	audit	VERB
easat-2210	34	50	quality	quality	NOUN
easat-2210	34	51	.	.	PUNCT
easat-2210	35	1	based	base	VERB
easat-2210	35	2	on	on	ADP
easat-2210	35	3	the	the	DET
easat-2210	35	4	background	background	NOUN
easat-2210	35	5	of	of	ADP
easat-2210	35	6	the	the	DET
easat-2210	35	7	problem	problem	NOUN
easat-2210	35	8	that	that	PRON
easat-2210	35	9	has	have	AUX
easat-2210	35	10	been	be	AUX
easat-2210	35	11	described	describe	VERB
easat-2210	35	12	previously	previously	ADV
easat-2210	35	13	,	,	PUNCT
easat-2210	35	14	the	the	DET
easat-2210	35	15	problems	problem	NOUN
easat-2210	35	16	of	of	ADP
easat-2210	35	17	this	this	DET
easat-2210	35	18	research	research	NOUN
easat-2210	35	19	can	can	AUX
easat-2210	35	20	be	be	AUX
easat-2210	35	21	formulated	formulate	VERB
easat-2210	35	22	as	as	SCONJ
easat-2210	35	23	follows	follow	VERB
easat-2210	35	24	:	:	PUNCT
easat-2210	35	25	1	1	X
easat-2210	35	26	)	)	PUNCT
easat-2210	35	27	does	do	AUX
easat-2210	35	28	professional	professional	ADJ
easat-2210	35	29	ethics	ethic	NOUN
easat-2210	35	30	have	have	VERB
easat-2210	35	31	a	a	DET
easat-2210	35	32	significant	significant	ADJ
easat-2210	35	33	and	and	CCONJ
easat-2210	35	34	positive	positive	ADJ
easat-2210	35	35	influence	influence	NOUN
easat-2210	35	36	on	on	ADP
easat-2210	35	37	independence	independence	NOUN
easat-2210	35	38	at	at	ADP
easat-2210	35	39	the	the	DET
easat-2210	35	40	bpkp	bpkp	PROPN
easat-2210	35	41	of	of	ADP
easat-2210	35	42	east	east	PROPN
easat-2210	35	43	kalimantan	kalimantan	PROPN
easat-2210	35	44	province	province	PROPN
easat-2210	35	45	?	?	PUNCT
easat-2210	36	1	2	2	X
easat-2210	36	2	)	)	PUNCT
easat-2210	36	3	does	do	AUX
easat-2210	36	4	professional	professional	ADJ
easat-2210	36	5	ethics	ethic	NOUN
easat-2210	36	6	have	have	VERB
easat-2210	36	7	a	a	DET
easat-2210	36	8	significant	significant	ADJ
easat-2210	36	9	and	and	CCONJ
easat-2210	36	10	positive	positive	ADJ
easat-2210	36	11	influence	influence	NOUN
easat-2210	36	12	on	on	ADP
easat-2210	36	13	risk	risk	NOUN
easat-2210	36	14	-	-	PUNCT
easat-2210	36	15	based	base	VERB
easat-2210	36	16	audits	audits	NOUN
easat-2210	36	17	at	at	ADP
easat-2210	36	18	the	the	DET
easat-2210	36	19	bpkp	bpkp	PROPN
easat-2210	36	20	of	of	ADP
easat-2210	36	21	east	east	PROPN
easat-2210	36	22	kalimantan	kalimantan	PROPN
easat-2210	36	23	province	province	PROPN
easat-2210	36	24	?	?	PUNCT
easat-2210	37	1	3	3	X
easat-2210	37	2	)	)	PUNCT
easat-2210	37	3	does	do	AUX
easat-2210	37	4	professional	professional	ADJ
easat-2210	37	5	ethics	ethic	NOUN
easat-2210	37	6	have	have	VERB
easat-2210	37	7	a	a	DET
easat-2210	37	8	significant	significant	ADJ
easat-2210	37	9	and	and	CCONJ
easat-2210	37	10	positive	positive	ADJ
easat-2210	37	11	influence	influence	NOUN
easat-2210	37	12	on	on	ADP
easat-2210	37	13	audit	audit	NOUN
easat-2210	37	14	quality	quality	NOUN
easat-2210	37	15	at	at	ADP
easat-2210	37	16	the	the	DET
easat-2210	37	17	bpkp	bpkp	PROPN
easat-2210	37	18	of	of	ADP
easat-2210	37	19	east	east	PROPN
easat-2210	37	20	kalimantan	kalimantan	PROPN
easat-2210	37	21	province	province	PROPN
easat-2210	37	22	?	?	PUNCT
easat-2210	38	1	4	4	X
easat-2210	38	2	)	)	PUNCT
easat-2210	38	3	does	do	AUX
easat-2210	38	4	competence	competence	NOUN
easat-2210	38	5	have	have	VERB
easat-2210	38	6	a	a	DET
easat-2210	38	7	significant	significant	ADJ
easat-2210	38	8	and	and	CCONJ
easat-2210	38	9	positive	positive	ADJ
easat-2210	38	10	influence	influence	NOUN
easat-2210	38	11	on	on	ADP
easat-2210	38	12	independence	independence	NOUN
easat-2210	38	13	at	at	ADP
easat-2210	38	14	the	the	DET
easat-2210	38	15	bpkp	bpkp	PROPN
easat-2210	38	16	of	of	ADP
easat-2210	38	17	east	east	PROPN
easat-2210	38	18	kalimantan	kalimantan	PROPN
easat-2210	38	19	province	province	PROPN
easat-2210	38	20	?	?	PUNCT
easat-2210	39	1	5	5	X
easat-2210	39	2	)	)	PUNCT
easat-2210	39	3	does	do	AUX
easat-2210	39	4	competence	competence	NOUN
easat-2210	39	5	have	have	VERB
easat-2210	39	6	a	a	DET
easat-2210	39	7	significant	significant	ADJ
easat-2210	39	8	and	and	CCONJ
easat-2210	39	9	positive	positive	ADJ
easat-2210	39	10	influence	influence	NOUN
easat-2210	39	11	on	on	ADP
easat-2210	39	12	risk	risk	NOUN
easat-2210	39	13	-	-	PUNCT
easat-2210	39	14	based	base	VERB
easat-2210	39	15	audits	audits	NOUN
easat-2210	39	16	at	at	ADP
easat-2210	39	17	the	the	DET
easat-2210	39	18	bpkp	bpkp	PROPN
easat-2210	39	19	of	of	ADP
easat-2210	39	20	east	east	PROPN
easat-2210	39	21	kalimantan	kalimantan	PROPN
easat-2210	39	22	province	province	PROPN
easat-2210	39	23	?	?	PUNCT
easat-2210	40	1	6	6	NUM
easat-2210	40	2	)	)	PUNCT
easat-2210	40	3	does	do	AUX
easat-2210	40	4	competence	competence	NOUN
easat-2210	40	5	have	have	VERB
easat-2210	40	6	a	a	DET
easat-2210	40	7	significant	significant	ADJ
easat-2210	40	8	and	and	CCONJ
easat-2210	40	9	positive	positive	ADJ
easat-2210	40	10	influence	influence	NOUN
easat-2210	40	11	on	on	ADP
easat-2210	40	12	audit	audit	NOUN
easat-2210	40	13	quality	quality	NOUN
easat-2210	40	14	at	at	ADP
easat-2210	40	15	the	the	DET
easat-2210	40	16	bpkp	bpkp	PROPN
easat-2210	40	17	of	of	ADP
easat-2210	40	18	east	east	PROPN
easat-2210	40	19	kalimantan	kalimantan	PROPN
easat-2210	40	20	province	province	PROPN
easat-2210	40	21	?	?	PUNCT
easat-2210	41	1	7	7	X
easat-2210	41	2	)	)	PUNCT
easat-2210	41	3	does	do	AUX
easat-2210	41	4	integrity	integrity	NOUN
easat-2210	41	5	have	have	VERB
easat-2210	41	6	a	a	DET
easat-2210	41	7	significant	significant	ADJ
easat-2210	41	8	and	and	CCONJ
easat-2210	41	9	positive	positive	ADJ
easat-2210	41	10	influence	influence	NOUN
easat-2210	41	11	on	on	ADP
easat-2210	41	12	independence	independence	NOUN
easat-2210	41	13	at	at	ADP
easat-2210	41	14	the	the	DET
easat-2210	41	15	bpkp	bpkp	PROPN
easat-2210	41	16	of	of	ADP
easat-2210	41	17	east	east	PROPN
easat-2210	41	18	kalimantan	kalimantan	PROPN
easat-2210	41	19	province	province	PROPN
easat-2210	41	20	?	?	PUNCT
easat-2210	42	1	8)	8)	NUM
easat-2210	42	2	does	do	AUX
easat-2210	42	3	integrity	integrity	NOUN
easat-2210	42	4	have	have	VERB
easat-2210	42	5	a	a	DET
easat-2210	42	6	significant	significant	ADJ
easat-2210	42	7	and	and	CCONJ
easat-2210	42	8	positive	positive	ADJ
easat-2210	42	9	influence	influence	NOUN
easat-2210	42	10	on	on	ADP
easat-2210	42	11	risk	risk	NOUN
easat-2210	42	12	-	-	PUNCT
easat-2210	42	13	based	base	VERB
easat-2210	42	14	audits	audits	NOUN
easat-2210	42	15	at	at	ADP
easat-2210	42	16	the	the	DET
easat-2210	42	17	bpkp	bpkp	PROPN
easat-2210	42	18	of	of	ADP
easat-2210	42	19	east	east	PROPN
easat-2210	42	20	kalimantan	kalimantan	PROPN
easat-2210	42	21	province	province	PROPN
easat-2210	42	22	?	?	PUNCT
easat-2210	43	1	9	9	X
easat-2210	43	2	)	)	PUNCT
easat-2210	43	3	does	do	AUX
easat-2210	43	4	integrity	integrity	NOUN
easat-2210	43	5	have	have	VERB
easat-2210	43	6	a	a	DET
easat-2210	43	7	significant	significant	ADJ
easat-2210	43	8	and	and	CCONJ
easat-2210	43	9	positive	positive	ADJ
easat-2210	43	10	influence	influence	NOUN
easat-2210	43	11	on	on	ADP
easat-2210	43	12	audit	audit	NOUN
easat-2210	43	13	quality	quality	NOUN
easat-2210	43	14	at	at	ADP
easat-2210	43	15	the	the	DET
easat-2210	43	16	bpkp	bpkp	PROPN
easat-2210	43	17	of	of	ADP
easat-2210	43	18	east	east	PROPN
easat-2210	43	19	kalimantan	kalimantan	PROPN
easat-2210	43	20	province	province	PROPN
easat-2210	43	21	?	?	PUNCT
easat-2210	44	1	10	10	NUM
easat-2210	44	2	)	)	PUNCT
easat-2210	44	3	does	do	AUX
easat-2210	44	4	skepticism	skepticism	NOUN
easat-2210	44	5	have	have	VERB
easat-2210	44	6	a	a	DET
easat-2210	44	7	significant	significant	ADJ
easat-2210	44	8	and	and	CCONJ
easat-2210	44	9	positive	positive	ADJ
easat-2210	44	10	effect	effect	NOUN
easat-2210	44	11	on	on	ADP
easat-2210	44	12	independence	independence	NOUN
easat-2210	44	13	at	at	ADP
easat-2210	44	14	the	the	DET
easat-2210	44	15	bpkp	bpkp	PROPN
easat-2210	44	16	of	of	ADP
easat-2210	44	17	east	east	PROPN
easat-2210	44	18	kalimantan	kalimantan	PROPN
easat-2210	44	19	province	province	PROPN
easat-2210	44	20	?	?	PUNCT
easat-2210	45	1	11	11	NUM
easat-2210	45	2	)	)	PUNCT
easat-2210	45	3	does	do	AUX
easat-2210	45	4	skepticism	skepticism	NOUN
easat-2210	45	5	have	have	VERB
easat-2210	45	6	a	a	DET
easat-2210	45	7	significant	significant	ADJ
easat-2210	45	8	and	and	CCONJ
easat-2210	45	9	positive	positive	ADJ
easat-2210	45	10	effect	effect	NOUN
easat-2210	45	11	on	on	ADP
easat-2210	45	12	risk	risk	NOUN
easat-2210	45	13	-	-	PUNCT
easat-2210	45	14	based	base	VERB
easat-2210	45	15	audits	audits	NOUN
easat-2210	45	16	at	at	ADP
easat-2210	45	17	the	the	DET
easat-2210	45	18	bpkp	bpkp	PROPN
easat-2210	45	19	of	of	ADP
easat-2210	45	20	east	east	PROPN
easat-2210	45	21	kalimantan	kalimantan	PROPN
easat-2210	45	22	province	province	PROPN
easat-2210	45	23	?	?	PUNCT
easat-2210	46	1	12	12	NUM
easat-2210	46	2	)	)	PUNCT
easat-2210	46	3	does	do	AUX
easat-2210	46	4	skepticism	skepticism	NOUN
easat-2210	46	5	have	have	VERB
easat-2210	46	6	a	a	DET
easat-2210	46	7	significant	significant	ADJ
easat-2210	46	8	and	and	CCONJ
easat-2210	46	9	positive	positive	ADJ
easat-2210	46	10	effect	effect	NOUN
easat-2210	46	11	on	on	ADP
easat-2210	46	12	audit	audit	NOUN
easat-2210	46	13	quality	quality	NOUN
easat-2210	46	14	at	at	ADP
easat-2210	46	15	the	the	DET
easat-2210	46	16	bpkp	bpkp	PROPN
easat-2210	46	17	of	of	ADP
easat-2210	46	18	east	east	PROPN
easat-2210	46	19	kalimantan	kalimantan	PROPN
easat-2210	46	20	province	province	PROPN
easat-2210	46	21	?	?	PUNCT
easat-2210	47	1	13	13	NUM
easat-2210	47	2	)	)	PUNCT
easat-2210	47	3	does	do	AUX
easat-2210	47	4	experience	experience	NOUN
easat-2210	47	5	have	have	VERB
easat-2210	47	6	a	a	DET
easat-2210	47	7	significant	significant	ADJ
easat-2210	47	8	and	and	CCONJ
easat-2210	47	9	positive	positive	ADJ
easat-2210	47	10	influence	influence	NOUN
easat-2210	47	11	on	on	ADP
easat-2210	47	12	independence	independence	NOUN
easat-2210	47	13	at	at	ADP
easat-2210	47	14	the	the	DET
easat-2210	47	15	bpkp	bpkp	PROPN
easat-2210	47	16	of	of	ADP
easat-2210	47	17	east	east	PROPN
easat-2210	47	18	kalimantan	kalimantan	PROPN
easat-2210	47	19	province	province	PROPN
easat-2210	47	20	?	?	PUNCT
easat-2210	48	1	14	14	NUM
easat-2210	48	2	)	)	PUNCT
easat-2210	48	3	does	do	AUX
easat-2210	48	4	experience	experience	NOUN
easat-2210	48	5	have	have	VERB
easat-2210	48	6	a	a	DET
easat-2210	48	7	significant	significant	ADJ
easat-2210	48	8	and	and	CCONJ
easat-2210	48	9	positive	positive	ADJ
easat-2210	48	10	influence	influence	NOUN
easat-2210	48	11	on	on	ADP
easat-2210	48	12	risk	risk	NOUN
easat-2210	48	13	-	-	PUNCT
easat-2210	48	14	based	base	VERB
easat-2210	48	15	audits	audits	NOUN
easat-2210	48	16	at	at	ADP
easat-2210	48	17	the	the	DET
easat-2210	48	18	bpkp	bpkp	PROPN
easat-2210	48	19	of	of	ADP
easat-2210	48	20	east	east	PROPN
easat-2210	48	21	kalimantan	kalimantan	PROPN
easat-2210	48	22	province	province	PROPN
easat-2210	48	23	?	?	PUNCT
easat-2210	49	1	15	15	NUM
easat-2210	49	2	)	)	PUNCT
easat-2210	49	3	does	do	AUX
easat-2210	49	4	experience	experience	NOUN
easat-2210	49	5	have	have	VERB
easat-2210	49	6	a	a	DET
easat-2210	49	7	significant	significant	ADJ
easat-2210	49	8	and	and	CCONJ
easat-2210	49	9	positive	positive	ADJ
easat-2210	49	10	influence	influence	NOUN
easat-2210	49	11	on	on	ADP
easat-2210	49	12	audit	audit	NOUN
easat-2210	49	13	quality	quality	NOUN
easat-2210	49	14	at	at	ADP
easat-2210	49	15	the	the	DET
easat-2210	49	16	bpkp	bpkp	PROPN
easat-2210	49	17	of	of	ADP
easat-2210	49	18	east	east	PROPN
easat-2210	49	19	kalimantan	kalimantan	PROPN
easat-2210	49	20	province	province	PROPN
easat-2210	49	21	?	?	PUNCT
easat-2210	50	1	16	16	NUM
easat-2210	50	2	)	)	PUNCT
easat-2210	50	3	does	do	AUX
easat-2210	50	4	independence	independence	NOUN
easat-2210	50	5	have	have	VERB
easat-2210	50	6	a	a	DET
easat-2210	50	7	significant	significant	ADJ
easat-2210	50	8	and	and	CCONJ
easat-2210	50	9	positive	positive	ADJ
easat-2210	50	10	effect	effect	NOUN
easat-2210	50	11	on	on	ADP
easat-2210	50	12	audit	audit	NOUN
easat-2210	50	13	quality	quality	NOUN
easat-2210	50	14	at	at	ADP
easat-2210	50	15	the	the	DET
easat-2210	50	16	bpkp	bpkp	PROPN
easat-2210	50	17	of	of	ADP
easat-2210	50	18	east	east	PROPN
easat-2210	50	19	kalimantan	kalimantan	PROPN
easat-2210	50	20	province	province	PROPN
easat-2210	50	21	?	?	PUNCT
easat-2210	51	1	17	17	NUM
easat-2210	51	2	)	)	PUNCT
easat-2210	52	1	does	do	AUX
easat-2210	52	2	risk	risk	NOUN
easat-2210	52	3	-	-	PUNCT
easat-2210	52	4	based	base	VERB
easat-2210	52	5	audit	audit	NOUN
easat-2210	52	6	have	have	VERB
easat-2210	52	7	a	a	DET
easat-2210	52	8	significant	significant	ADJ
easat-2210	52	9	and	and	CCONJ
easat-2210	52	10	positive	positive	ADJ
easat-2210	52	11	effect	effect	NOUN
easat-2210	52	12	on	on	ADP
easat-2210	52	13	audit	audit	NOUN
easat-2210	52	14	quality	quality	NOUN
easat-2210	52	15	at	at	ADP
easat-2210	52	16	the	the	DET
easat-2210	52	17	bpkp	bpkp	PROPN
easat-2210	52	18	of	of	ADP
easat-2210	52	19	east	east	PROPN
easat-2210	52	20	kalimantan	kalimantan	PROPN
easat-2210	52	21	province	province	PROPN
easat-2210	52	22	?	?	PUNCT
easat-2210	53	1	18	18	NUM
easat-2210	53	2	)	)	PUNCT
easat-2210	53	3	does	do	AUX
easat-2210	53	4	independence	independence	NOUN
easat-2210	53	5	have	have	VERB
easat-2210	53	6	a	a	DET
easat-2210	53	7	significant	significant	ADJ
easat-2210	53	8	and	and	CCONJ
easat-2210	53	9	positive	positive	ADJ
easat-2210	53	10	effect	effect	NOUN
easat-2210	53	11	on	on	ADP
easat-2210	53	12	audit	audit	NOUN
easat-2210	53	13	quality	quality	NOUN
easat-2210	53	14	moderated	moderate	VERB
easat-2210	53	15	by	by	ADP
easat-2210	53	16	artificial	artificial	ADJ
easat-2210	53	17	intelligence	intelligence	NOUN
easat-2210	53	18	audits	audits	NOUN
easat-2210	53	19	at	at	ADP
easat-2210	53	20	the	the	DET
easat-2210	53	21	bpkp	bpkp	PROPN
easat-2210	53	22	of	of	ADP
easat-2210	53	23	east	east	PROPN
easat-2210	53	24	kalimantan	kalimantan	PROPN
easat-2210	53	25	province	province	PROPN
easat-2210	53	26	?	?	PUNCT
easat-2210	54	1	19	19	NUM
easat-2210	54	2	)	)	PUNCT
easat-2210	54	3	does	do	AUX
easat-2210	54	4	risk	risk	NOUN
easat-2210	54	5	-	-	PUNCT
easat-2210	54	6	based	base	VERB
easat-2210	54	7	audit	audit	NOUN
easat-2210	54	8	have	have	VERB
easat-2210	54	9	a	a	DET
easat-2210	54	10	significant	significant	ADJ
easat-2210	54	11	and	and	CCONJ
easat-2210	54	12	positive	positive	ADJ
easat-2210	54	13	effect	effect	NOUN
easat-2210	54	14	on	on	ADP
easat-2210	54	15	audit	audit	NOUN
easat-2210	54	16	quality	quality	NOUN
easat-2210	54	17	moderated	moderate	VERB
easat-2210	54	18	by	by	ADP
easat-2210	54	19	artificial	artificial	ADJ
easat-2210	54	20	intelligence	intelligence	NOUN
easat-2210	54	21	audit	audit	NOUN
easat-2210	54	22	at	at	ADP
easat-2210	54	23	bpkp	bpkp	PROPN
easat-2210	54	24	east	east	PROPN
easat-2210	54	25	kalimantan	kalimantan	PROPN
easat-2210	54	26	province	province	PROPN
easat-2210	54	27	?	?	PUNCT
easat-2210	55	1	1075	1075	NUM
easat-2210	55	2	edelweiss	edelweiss	PROPN
easat-2210	55	3	applied	apply	VERB
easat-2210	55	4	science	science	NOUN
easat-2210	55	5	and	and	CCONJ
easat-2210	55	6	technology	technology	NOUN
easat-2210	55	7	issn	issn	PROPN
easat-2210	55	8	:	:	PUNCT
easat-2210	55	9	2576	2576	NUM
easat-2210	55	10	-	-	SYM
easat-2210	55	11	8484	8484	NUM
easat-2210	55	12	vol	vol	NOUN
easat-2210	55	13	.	.	PROPN
easat-2210	55	14	8	8	NUM
easat-2210	55	15	,	,	PUNCT
easat-2210	55	16	no	no	INTJ
easat-2210	55	17	.	.	NOUN
easat-2210	56	1	6	6	NUM
easat-2210	56	2	:	:	SYM
easat-2210	56	3	1073	1073	NUM
easat-2210	56	4	-	-	SYM
easat-2210	56	5	1081	1081	NUM
easat-2210	56	6	,	,	PUNCT
easat-2210	56	7	2024	2024	NUM
easat-2210	56	8	doi	doi	NOUN
easat-2210	56	9	:	:	PUNCT
easat-2210	56	10	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	56	11	©	©	ADP
easat-2210	56	12	2024	2024	NUM
easat-2210	56	13	by	by	ADP
easat-2210	56	14	the	the	DET
easat-2210	56	15	authors	author	NOUN
easat-2210	56	16	;	;	PUNCT
easat-2210	56	17	licensee	licensee	PROPN
easat-2210	56	18	learning	learning	NOUN
easat-2210	56	19	gate	gate	NOUN
easat-2210	56	20	2	2	NUM
easat-2210	56	21	.	.	PUNCT
easat-2210	57	1	literature	literature	PROPN
easat-2210	57	2	review	review	VERB
easat-2210	57	3	2.1	2.1	NUM
easat-2210	57	4	.	.	PUNCT
easat-2210	58	1	professional	professional	ADJ
easat-2210	58	2	ethics	ethic	NOUN
easat-2210	58	3	according	accord	VERB
easat-2210	58	4	to	to	ADP
easat-2210	58	5	sukarman	sukarman	ADJ
easat-2210	58	6	purba	purba	PROPN
easat-2210	58	7	et	et	PROPN
easat-2210	58	8	al	al	PROPN
easat-2210	58	9	.	.	PROPN
easat-2210	59	1	(	(	PUNCT
easat-2210	59	2	2020	2020	NUM
easat-2210	59	3	)	)	PUNCT
easat-2210	59	4	ethics	ethic	NOUN
easat-2210	59	5	are	be	AUX
easat-2210	59	6	values	value	NOUN
easat-2210	59	7	or	or	CCONJ
easat-2210	59	8	norms	norm	NOUN
easat-2210	59	9	related	relate	VERB
easat-2210	59	10	to	to	ADP
easat-2210	59	11	good	good	ADJ
easat-2210	59	12	living	living	NOUN
easat-2210	59	13	habits	habit	NOUN
easat-2210	59	14	,	,	PUNCT
easat-2210	59	15	good	good	ADJ
easat-2210	59	16	ways	way	NOUN
easat-2210	59	17	of	of	ADP
easat-2210	59	18	life	life	NOUN
easat-2210	59	19	,	,	PUNCT
easat-2210	59	20	both	both	CCONJ
easat-2210	59	21	in	in	ADP
easat-2210	59	22	an	an	DET
easat-2210	59	23	individual	individual	ADJ
easat-2210	59	24	or	or	CCONJ
easat-2210	59	25	in	in	ADP
easat-2210	59	26	society	society	NOUN
easat-2210	59	27	,	,	PUNCT
easat-2210	59	28	while	while	SCONJ
easat-2210	59	29	a	a	DET
easat-2210	59	30	profession	profession	NOUN
easat-2210	59	31	is	be	AUX
easat-2210	59	32	a	a	DET
easat-2210	59	33	job	job	NOUN
easat-2210	59	34	that	that	PRON
easat-2210	59	35	is	be	AUX
easat-2210	59	36	done	do	VERB
easat-2210	59	37	as	as	ADP
easat-2210	59	38	a	a	DET
easat-2210	59	39	mainstay	mainstay	NOUN
easat-2210	59	40	to	to	PART
easat-2210	59	41	earn	earn	VERB
easat-2210	59	42	a	a	DET
easat-2210	59	43	living	living	NOUN
easat-2210	59	44	and	and	CCONJ
easat-2210	59	45	rely	rely	VERB
easat-2210	59	46	on	on	ADP
easat-2210	59	47	expertise	expertise	NOUN
easat-2210	59	48	,	,	PUNCT
easat-2210	59	49	meaning	mean	VERB
easat-2210	59	50	that	that	SCONJ
easat-2210	59	51	someone	someone	PRON
easat-2210	59	52	who	who	PRON
easat-2210	59	53	pursues	pursue	VERB
easat-2210	59	54	a	a	DET
easat-2210	59	55	profession	profession	NOUN
easat-2210	59	56	with	with	ADP
easat-2210	59	57	certain	certain	ADJ
easat-2210	59	58	expertise	expertise	NOUN
easat-2210	59	59	is	be	AUX
easat-2210	59	60	called	call	VERB
easat-2210	59	61	a	a	DET
easat-2210	59	62	professional	professional	NOUN
easat-2210	59	63	.	.	PUNCT
easat-2210	60	1	so	so	ADV
easat-2210	60	2	professional	professional	ADJ
easat-2210	60	3	ethics	ethic	NOUN
easat-2210	60	4	is	be	AUX
easat-2210	60	5	an	an	DET
easat-2210	60	6	attitude	attitude	NOUN
easat-2210	60	7	of	of	ADP
easat-2210	60	8	life	life	NOUN
easat-2210	60	9	in	in	ADP
easat-2210	60	10	the	the	DET
easat-2210	60	11	form	form	NOUN
easat-2210	60	12	of	of	ADP
easat-2210	60	13	justice	justice	NOUN
easat-2210	60	14	to	to	PART
easat-2210	60	15	provide	provide	VERB
easat-2210	60	16	professional	professional	ADJ
easat-2210	60	17	services	service	NOUN
easat-2210	60	18	to	to	ADP
easat-2210	60	19	the	the	DET
easat-2210	60	20	community	community	NOUN
easat-2210	60	21	with	with	ADP
easat-2210	60	22	full	full	ADJ
easat-2210	60	23	responsibility	responsibility	NOUN
easat-2210	60	24	and	and	CCONJ
easat-2210	60	25	expertise	expertise	NOUN
easat-2210	60	26	as	as	ADP
easat-2210	60	27	services	service	NOUN
easat-2210	60	28	in	in	ADP
easat-2210	60	29	the	the	DET
easat-2210	60	30	context	context	NOUN
easat-2210	60	31	of	of	ADP
easat-2210	60	32	carrying	carry	VERB
easat-2210	60	33	out	out	ADP
easat-2210	60	34	tasks	task	NOUN
easat-2210	60	35	in	in	ADP
easat-2210	60	36	the	the	DET
easat-2210	60	37	form	form	NOUN
easat-2210	60	38	of	of	ADP
easat-2210	60	39	obligations	obligation	NOUN
easat-2210	60	40	to	to	ADP
easat-2210	60	41	the	the	DET
easat-2210	60	42	community	community	NOUN
easat-2210	60	43	to	to	PART
easat-2210	60	44	be	be	AUX
easat-2210	60	45	served	serve	VERB
easat-2210	60	46	.	.	PUNCT
easat-2210	61	1	according	accord	VERB
easat-2210	61	2	to	to	ADP
easat-2210	61	3	arens	arens	PROPN
easat-2210	61	4	et	et	PROPN
easat-2210	61	5	al	al	PROPN
easat-2210	61	6	(	(	PUNCT
easat-2210	61	7	2015:199	2015:199	NOUN
easat-2210	61	8	)	)	PUNCT
easat-2210	61	9	ethics	ethic	NOUN
easat-2210	61	10	has	have	VERB
easat-2210	61	11	6	6	NUM
easat-2210	61	12	principles	principle	NOUN
easat-2210	61	13	,	,	PUNCT
easat-2210	61	14	namely	namely	ADV
easat-2210	61	15	:	:	PUNCT
easat-2210	61	16	responsibility	responsibility	NOUN
easat-2210	61	17	,	,	PUNCT
easat-2210	61	18	public	public	ADJ
easat-2210	61	19	interest	interest	NOUN
easat-2210	61	20	,	,	PUNCT
easat-2210	61	21	integrity	integrity	NOUN
easat-2210	61	22	,	,	PUNCT
easat-2210	61	23	objectivity	objectivity	NOUN
easat-2210	61	24	and	and	CCONJ
easat-2210	61	25	independence	independence	NOUN
easat-2210	61	26	and	and	CCONJ
easat-2210	61	27	fairness	fairness	NOUN
easat-2210	61	28	.	.	PUNCT
easat-2210	62	1	2.2	2.2	NUM
easat-2210	62	2	.	.	PUNCT
easat-2210	62	3	competence	competence	NOUN
easat-2210	62	4	bpkp	bpkp	PROPN
easat-2210	62	5	(	(	PUNCT
easat-2210	62	6	2008	2008	NUM
easat-2210	62	7	)	)	PUNCT
easat-2210	62	8	states	state	VERB
easat-2210	62	9	that	that	SCONJ
easat-2210	62	10	"	"	PUNCT
easat-2210	62	11	auditor	auditor	NOUN
easat-2210	62	12	competence	competence	NOUN
easat-2210	62	13	is	be	AUX
easat-2210	62	14	supported	support	VERB
easat-2210	62	15	by	by	ADP
easat-2210	62	16	the	the	DET
easat-2210	62	17	knowledge	knowledge	NOUN
easat-2210	62	18	,	,	PUNCT
easat-2210	62	19	expertise	expertise	NOUN
easat-2210	62	20	,	,	PUNCT
easat-2210	62	21	experience	experience	NOUN
easat-2210	62	22	and	and	CCONJ
easat-2210	62	23	skills	skill	NOUN
easat-2210	62	24	needed	need	VERB
easat-2210	62	25	to	to	PART
easat-2210	62	26	carry	carry	VERB
easat-2210	62	27	out	out	ADP
easat-2210	62	28	the	the	DET
easat-2210	62	29	task	task	NOUN
easat-2210	62	30	.	.	PUNCT
easat-2210	62	31	"	"	PUNCT
easat-2210	63	1	all	all	DET
easat-2210	63	2	audit	audit	NOUN
easat-2210	63	3	organizations	organization	NOUN
easat-2210	63	4	are	be	AUX
easat-2210	63	5	responsible	responsible	ADJ
easat-2210	63	6	for	for	ADP
easat-2210	63	7	ensuring	ensure	VERB
easat-2210	63	8	that	that	SCONJ
easat-2210	63	9	each	each	DET
easat-2210	63	10	audit	audit	NOUN
easat-2210	63	11	is	be	AUX
easat-2210	63	12	carried	carry	VERB
easat-2210	63	13	out	out	ADP
easat-2210	63	14	by	by	ADP
easat-2210	63	15	auditors	auditor	NOUN
easat-2210	63	16	who	who	PRON
easat-2210	63	17	collectively	collectively	ADV
easat-2210	63	18	have	have	VERB
easat-2210	63	19	the	the	DET
easat-2210	63	20	knowledge	knowledge	NOUN
easat-2210	63	21	,	,	PUNCT
easat-2210	63	22	expertise	expertise	NOUN
easat-2210	63	23	and	and	CCONJ
easat-2210	63	24	experience	experience	NOUN
easat-2210	63	25	needed	need	VERB
easat-2210	63	26	to	to	PART
easat-2210	63	27	carry	carry	VERB
easat-2210	63	28	out	out	ADP
easat-2210	63	29	the	the	DET
easat-2210	63	30	task	task	NOUN
easat-2210	63	31	.	.	PUNCT
easat-2210	64	1	(	(	PUNCT
easat-2210	64	2	efendy	efendy	ADJ
easat-2210	64	3	,	,	PUNCT
easat-2210	64	4	2010	2010	NUM
easat-2210	64	5	)	)	PUNCT
easat-2210	64	6	.	.	PUNCT
easat-2210	65	1	linting	linte	VERB
easat-2210	65	2	et	et	PROPN
easat-2210	65	3	al	al	PROPN
easat-2210	65	4	.	.	PUNCT
easat-2210	66	1	(	(	PUNCT
easat-2210	66	2	2013	2013	NUM
easat-2210	66	3	)	)	PUNCT
easat-2210	66	4	also	also	ADV
easat-2210	66	5	stated	state	VERB
easat-2210	66	6	that	that	SCONJ
easat-2210	66	7	"	"	PUNCT
easat-2210	66	8	internal	internal	ADJ
easat-2210	66	9	auditor	auditor	NOUN
easat-2210	66	10	competence	competence	NOUN
easat-2210	66	11	can	can	AUX
easat-2210	66	12	be	be	AUX
easat-2210	66	13	achieved	achieve	VERB
easat-2210	66	14	if	if	SCONJ
easat-2210	66	15	in	in	ADP
easat-2210	66	16	carrying	carry	VERB
easat-2210	66	17	out	out	ADP
easat-2210	66	18	the	the	DET
easat-2210	66	19	audit	audit	NOUN
easat-2210	66	20	,	,	PUNCT
easat-2210	66	21	the	the	DET
easat-2210	66	22	internal	internal	ADJ
easat-2210	66	23	auditor	auditor	NOUN
easat-2210	66	24	has	have	VERB
easat-2210	66	25	expertise	expertise	NOUN
easat-2210	66	26	,	,	PUNCT
easat-2210	66	27	applies	apply	VERB
easat-2210	66	28	professional	professional	ADJ
easat-2210	66	29	care	care	NOUN
easat-2210	66	30	,	,	PUNCT
easat-2210	66	31	and	and	CCONJ
easat-2210	66	32	improves	improve	VERB
easat-2210	66	33	his	his	PRON
easat-2210	66	34	technical	technical	ADJ
easat-2210	66	35	abilities	ability	NOUN
easat-2210	66	36	through	through	ADP
easat-2210	66	37	continuing	continue	VERB
easat-2210	66	38	education	education	NOUN
easat-2210	66	39	.	.	PUNCT
easat-2210	66	40	"	"	PUNCT
easat-2210	67	1	audits	audit	NOUN
easat-2210	67	2	must	must	AUX
easat-2210	67	3	be	be	AUX
easat-2210	67	4	carried	carry	VERB
easat-2210	67	5	out	out	ADP
easat-2210	67	6	by	by	ADP
easat-2210	67	7	people	people	NOUN
easat-2210	67	8	who	who	PRON
easat-2210	67	9	have	have	VERB
easat-2210	67	10	sufficient	sufficient	ADJ
easat-2210	67	11	technical	technical	ADJ
easat-2210	67	12	expertise	expertise	NOUN
easat-2210	67	13	and	and	CCONJ
easat-2210	67	14	training	training	NOUN
easat-2210	67	15	as	as	ADP
easat-2210	67	16	auditors	auditor	NOUN
easat-2210	67	17	.	.	PUNCT
easat-2210	68	1	thus	thus	ADV
easat-2210	68	2	,	,	PUNCT
easat-2210	68	3	apip	apip	ADJ
easat-2210	68	4	auditors	auditor	NOUN
easat-2210	68	5	have	have	AUX
easat-2210	68	6	not	not	PART
easat-2210	68	7	met	meet	VERB
easat-2210	68	8	the	the	DET
easat-2210	68	9	requirements	requirement	NOUN
easat-2210	68	10	if	if	SCONJ
easat-2210	68	11	they	they	PRON
easat-2210	68	12	do	do	AUX
easat-2210	68	13	not	not	PART
easat-2210	68	14	have	have	VERB
easat-2210	68	15	adequate	adequate	ADJ
easat-2210	68	16	education	education	NOUN
easat-2210	68	17	and	and	CCONJ
easat-2210	68	18	experience	experience	NOUN
easat-2210	68	19	in	in	ADP
easat-2210	68	20	the	the	DET
easat-2210	68	21	field	field	NOUN
easat-2210	68	22	of	of	ADP
easat-2210	68	23	auditing	auditing	NOUN
easat-2210	68	24	(	(	PUNCT
easat-2210	68	25	bpkp	bpkp	PROPN
easat-2210	68	26	,	,	PUNCT
easat-2210	68	27	2008	2008	NUM
easat-2210	68	28	)	)	PUNCT
easat-2210	68	29	.	.	PUNCT
easat-2210	69	1	competency	competency	NOUN
easat-2210	69	2	indicators	indicator	NOUN
easat-2210	69	3	according	accord	VERB
easat-2210	69	4	to	to	ADP
easat-2210	69	5	emron	emron	PROPN
easat-2210	69	6	edison	edison	PROPN
easat-2210	69	7	,	,	PUNCT
easat-2210	69	8	yohny	yohny	PROPN
easat-2210	69	9	anwar	anwar	PROPN
easat-2210	69	10	and	and	CCONJ
easat-2210	69	11	imas	imas	PROPN
easat-2210	69	12	komariyah	komariyah	NOUN
easat-2210	69	13	(	(	PUNCT
easat-2210	69	14	2017:140	2017:140	X
easat-2210	69	15	)	)	PUNCT
easat-2210	69	16	include	include	VERB
easat-2210	69	17	the	the	DET
easat-2210	69	18	following	follow	VERB
easat-2210	69	19	:	:	PUNCT
easat-2210	69	20	knowledge	knowledge	NOUN
easat-2210	69	21	,	,	PUNCT
easat-2210	69	22	skill	skill	NOUN
easat-2210	69	23	and	and	CCONJ
easat-2210	69	24	attitude	attitude	NOUN
easat-2210	69	25	2.3	2.3	NUM
easat-2210	69	26	.	.	PUNCT
easat-2210	70	1	integrity	integrity	NOUN
easat-2210	70	2	bpkp	bpkp	PROPN
easat-2210	70	3	(	(	PUNCT
easat-2210	70	4	2008	2008	NUM
easat-2210	70	5	)	)	PUNCT
easat-2210	70	6	,	,	PUNCT
easat-2210	70	7	the	the	DET
easat-2210	70	8	auditor	auditor	NOUN
easat-2210	70	9	's	's	PART
easat-2210	70	10	integrity	integrity	NOUN
easat-2210	70	11	attitude	attitude	NOUN
easat-2210	70	12	is	be	AUX
easat-2210	70	13	an	an	DET
easat-2210	70	14	auditor	auditor	NOUN
easat-2210	70	15	when	when	SCONJ
easat-2210	70	16	carrying	carry	VERB
easat-2210	70	17	out	out	ADP
easat-2210	70	18	his	his	PRON
easat-2210	70	19	duties	duty	NOUN
easat-2210	70	20	with	with	ADP
easat-2210	70	21	an	an	DET
easat-2210	70	22	honest	honest	ADJ
easat-2210	70	23	,	,	PUNCT
easat-2210	70	24	thorough	thorough	ADJ
easat-2210	70	25	,	,	PUNCT
easat-2210	70	26	responsible	responsible	ADJ
easat-2210	70	27	and	and	CCONJ
easat-2210	70	28	serious	serious	ADJ
easat-2210	70	29	attitude	attitude	NOUN
easat-2210	70	30	and	and	CCONJ
easat-2210	70	31	also	also	ADV
easat-2210	70	32	has	have	VERB
easat-2210	70	33	adequate	adequate	ADJ
easat-2210	70	34	competence	competence	NOUN
easat-2210	70	35	.	.	PUNCT
easat-2210	71	1	the	the	DET
easat-2210	71	2	principle	principle	NOUN
easat-2210	71	3	of	of	ADP
easat-2210	71	4	integrity	integrity	NOUN
easat-2210	71	5	according	accord	VERB
easat-2210	71	6	to	to	ADP
easat-2210	71	7	(	(	PUNCT
easat-2210	71	8	iai	iai	NOUN
easat-2210	71	9	et	et	PROPN
easat-2210	71	10	al	al	PROPN
easat-2210	71	11	.	.	PROPN
easat-2210	71	12	,	,	PUNCT
easat-2210	71	13	2020	2020	NUM
easat-2210	71	14	)	)	PUNCT
easat-2210	71	15	,	,	PUNCT
easat-2210	71	16	namely	namely	ADV
easat-2210	71	17	,	,	PUNCT
easat-2210	71	18	being	be	AUX
easat-2210	71	19	straightforward	straightforward	ADJ
easat-2210	71	20	and	and	CCONJ
easat-2210	71	21	honest	honest	ADJ
easat-2210	71	22	in	in	ADP
easat-2210	71	23	all	all	DET
easat-2210	71	24	professional	professional	ADJ
easat-2210	71	25	and	and	CCONJ
easat-2210	71	26	business	business	NOUN
easat-2210	71	27	relationships	relationship	NOUN
easat-2210	71	28	.	.	PUNCT
easat-2210	72	1	in	in	ADP
easat-2210	72	2	(	(	PUNCT
easat-2210	72	3	bpkp	bpkp	PROPN
easat-2210	72	4	,	,	PUNCT
easat-2210	72	5	2008	2008	NUM
easat-2210	72	6	)	)	PUNCT
easat-2210	72	7	also	also	ADV
easat-2210	72	8	explains	explain	VERB
easat-2210	72	9	an	an	DET
easat-2210	72	10	honest	honest	ADJ
easat-2210	72	11	attitude	attitude	NOUN
easat-2210	72	12	and	and	CCONJ
easat-2210	72	13	supported	support	VERB
easat-2210	72	14	by	by	ADP
easat-2210	72	15	a	a	DET
easat-2210	72	16	courageous	courageous	ADJ
easat-2210	72	17	attitude	attitude	NOUN
easat-2210	72	18	to	to	PART
easat-2210	72	19	uphold	uphold	VERB
easat-2210	72	20	the	the	DET
easat-2210	72	21	truth	truth	NOUN
easat-2210	72	22	in	in	ADP
easat-2210	72	23	the	the	DET
easat-2210	72	24	sense	sense	NOUN
easat-2210	72	25	of	of	ADP
easat-2210	72	26	not	not	PART
easat-2210	72	27	being	be	AUX
easat-2210	72	28	easily	easily	ADV
easat-2210	72	29	threatened	threaten	VERB
easat-2210	72	30	with	with	ADP
easat-2210	72	31	various	various	ADJ
easat-2210	72	32	threats	threat	NOUN
easat-2210	72	33	,	,	PUNCT
easat-2210	72	34	wise	wise	ADJ
easat-2210	72	35	in	in	ADP
easat-2210	72	36	the	the	DET
easat-2210	72	37	sense	sense	NOUN
easat-2210	72	38	that	that	SCONJ
easat-2210	72	39	the	the	DET
easat-2210	72	40	auditor	auditor	NOUN
easat-2210	72	41	carries	carry	VERB
easat-2210	72	42	out	out	ADP
easat-2210	72	43	his	his	PRON
easat-2210	72	44	duties	duty	NOUN
easat-2210	72	45	without	without	ADP
easat-2210	72	46	rushing	rush	VERB
easat-2210	72	47	but	but	CCONJ
easat-2210	72	48	based	base	VERB
easat-2210	72	49	on	on	ADP
easat-2210	72	50	adequate	adequate	ADJ
easat-2210	72	51	evidence	evidence	NOUN
easat-2210	72	52	,	,	PUNCT
easat-2210	72	53	and	and	CCONJ
easat-2210	72	54	then	then	ADV
easat-2210	72	55	the	the	DET
easat-2210	72	56	auditor	auditor	NOUN
easat-2210	72	57	is	be	AUX
easat-2210	72	58	considered	consider	VERB
easat-2210	72	59	responsible	responsible	ADJ
easat-2210	72	60	if	if	SCONJ
easat-2210	72	61	in	in	ADP
easat-2210	72	62	the	the	DET
easat-2210	72	63	delivery	delivery	NOUN
easat-2210	72	64	of	of	ADP
easat-2210	72	65	the	the	DET
easat-2210	72	66	results	result	NOUN
easat-2210	72	67	of	of	ADP
easat-2210	72	68	supervision	supervision	NOUN
easat-2210	72	69	all	all	DET
easat-2210	72	70	evidence	evidence	NOUN
easat-2210	72	71	supporting	support	VERB
easat-2210	72	72	the	the	DET
easat-2210	72	73	audit	audit	NOUN
easat-2210	72	74	findings	finding	NOUN
easat-2210	72	75	is	be	AUX
easat-2210	72	76	based	base	VERB
easat-2210	72	77	on	on	ADP
easat-2210	72	78	sufficient	sufficient	ADJ
easat-2210	72	79	,	,	PUNCT
easat-2210	72	80	competent	competent	ADJ
easat-2210	72	81	and	and	CCONJ
easat-2210	72	82	relevant	relevant	ADJ
easat-2210	72	83	evidence	evidence	NOUN
easat-2210	72	84	.	.	PUNCT
easat-2210	73	1	sukrisno	sukrisno	ADJ
easat-2210	73	2	(	(	PUNCT
easat-2210	73	3	2019	2019	NUM
easat-2210	73	4	)	)	PUNCT
easat-2210	73	5	explains	explain	VERB
easat-2210	73	6	several	several	ADJ
easat-2210	73	7	indicators	indicator	NOUN
easat-2210	73	8	that	that	PRON
easat-2210	73	9	underlie	underlie	VERB
easat-2210	73	10	the	the	DET
easat-2210	73	11	integrity	integrity	NOUN
easat-2210	73	12	of	of	ADP
easat-2210	73	13	an	an	DET
easat-2210	73	14	auditor	auditor	NOUN
easat-2210	73	15	,	,	PUNCT
easat-2210	73	16	namely	namely	ADV
easat-2210	73	17	:	:	PUNCT
easat-2210	73	18	honesty	honesty	NOUN
easat-2210	73	19	,	,	PUNCT
easat-2210	73	20	courage	courage	NOUN
easat-2210	73	21	and	and	CCONJ
easat-2210	73	22	having	have	VERB
easat-2210	73	23	a	a	DET
easat-2210	73	24	wise	wise	ADJ
easat-2210	73	25	attitude	attitude	NOUN
easat-2210	73	26	.	.	PUNCT
easat-2210	74	1	2.4	2.4	NUM
easat-2210	74	2	.	.	PUNCT
easat-2210	74	3	skepticism	skepticism	NOUN
easat-2210	74	4	according	accord	VERB
easat-2210	74	5	to	to	ADP
easat-2210	74	6	yohanes	yohane	NOUN
easat-2210	74	7	(	(	PUNCT
easat-2210	74	8	2020:63	2020:63	NUM
easat-2210	74	9	)	)	PUNCT
easat-2210	74	10	,	,	PUNCT
easat-2210	74	11	professional	professional	ADJ
easat-2210	74	12	skepticism	skepticism	NOUN
easat-2210	74	13	is	be	AUX
easat-2210	74	14	an	an	DET
easat-2210	74	15	attitude	attitude	NOUN
easat-2210	74	16	that	that	PRON
easat-2210	74	17	includes	include	VERB
easat-2210	74	18	a	a	DET
easat-2210	74	19	mind	mind	NOUN
easat-2210	74	20	that	that	PRON
easat-2210	74	21	always	always	ADV
easat-2210	74	22	questions	question	NOUN
easat-2210	74	23	and	and	CCONJ
easat-2210	74	24	critically	critically	ADV
easat-2210	74	25	evaluates	evaluate	VERB
easat-2210	74	26	audit	audit	VERB
easat-2210	74	27	evidence	evidence	NOUN
easat-2210	74	28	.	.	PUNCT
easat-2210	75	1	according	accord	VERB
easat-2210	75	2	to	to	ADP
easat-2210	75	3	arum	arum	PROPN
easat-2210	75	4	ardianingsih	ardianingsih	PROPN
easat-2210	75	5	(	(	PUNCT
easat-2210	75	6	2019:88	2019:88	NUM
easat-2210	75	7	)	)	PUNCT
easat-2210	75	8	,	,	PUNCT
easat-2210	75	9	professional	professional	ADJ
easat-2210	75	10	skepticism	skepticism	NOUN
easat-2210	75	11	is	be	AUX
easat-2210	75	12	the	the	DET
easat-2210	75	13	auditor	auditor	NOUN
easat-2210	75	14	's	's	PART
easat-2210	75	15	obligation	obligation	NOUN
easat-2210	75	16	to	to	PART
easat-2210	75	17	use	use	VERB
easat-2210	75	18	and	and	CCONJ
easat-2210	75	19	maintain	maintain	VERB
easat-2210	75	20	a	a	DET
easat-2210	75	21	vigilant	vigilant	ADJ
easat-2210	75	22	attitude	attitude	NOUN
easat-2210	75	23	throughout	throughout	ADP
easat-2210	75	24	the	the	DET
easat-2210	75	25	audit	audit	NOUN
easat-2210	75	26	assignment	assignment	NOUN
easat-2210	75	27	against	against	ADP
easat-2210	75	28	the	the	DET
easat-2210	75	29	possibility	possibility	NOUN
easat-2210	75	30	of	of	ADP
easat-2210	75	31	fraud	fraud	NOUN
easat-2210	75	32	.	.	PUNCT
easat-2210	76	1	according	accord	VERB
easat-2210	76	2	to	to	ADP
easat-2210	76	3	wibowo	wibowo	PROPN
easat-2210	76	4	(	(	PUNCT
easat-2210	76	5	2015:172	2015:172	NOUN
easat-2210	76	6	)	)	PUNCT
easat-2210	76	7	,	,	PUNCT
easat-2210	76	8	indicators	indicator	NOUN
easat-2210	76	9	for	for	ADP
easat-2210	76	10	measuring	measure	VERB
easat-2210	76	11	the	the	DET
easat-2210	76	12	auditor	auditor	NOUN
easat-2210	76	13	's	's	PART
easat-2210	76	14	professional	professional	ADJ
easat-2210	76	15	skepticism	skepticism	NOUN
easat-2210	76	16	include	include	VERB
easat-2210	76	17	the	the	DET
easat-2210	76	18	following	following	NOUN
easat-2210	76	19	:	:	PUNCT
easat-2210	76	20	questioning	question	VERB
easat-2210	76	21	minded	minded	ADJ
easat-2210	76	22	,	,	PUNCT
easat-2210	76	23	suspension	suspension	NOUN
easat-2210	76	24	of	of	ADP
easat-2210	76	25	judgment	judgment	NOUN
easat-2210	76	26	,	,	PUNCT
easat-2210	76	27	search	search	NOUN
easat-2210	76	28	for	for	ADP
easat-2210	76	29	knowledge	knowledge	NOUN
easat-2210	76	30	,	,	PUNCT
easat-2210	76	31	interpersonal	interpersonal	ADJ
easat-2210	76	32	understanding	understanding	NOUN
easat-2210	76	33	,	,	PUNCT
easat-2210	76	34	self	self	NOUN
easat-2210	76	35	-	-	PUNCT
easat-2210	76	36	direction	direction	NOUN
easat-2210	76	37	and	and	CCONJ
easat-2210	76	38	self	self	NOUN
easat-2210	76	39	-	-	PUNCT
easat-2210	76	40	esteem	esteem	NOUN
easat-2210	76	41	.	.	PUNCT
easat-2210	77	1	2.5	2.5	NUM
easat-2210	77	2	.	.	PUNCT
easat-2210	77	3	experience	experience	NOUN
easat-2210	77	4	according	accord	VERB
easat-2210	77	5	to	to	ADP
easat-2210	77	6	salwa	salwa	PROPN
easat-2210	77	7	(	(	PUNCT
easat-2210	77	8	2021	2021	NUM
easat-2210	77	9	)	)	PUNCT
easat-2210	77	10	states	state	VERB
easat-2210	77	11	that	that	SCONJ
easat-2210	77	12	"	"	PUNCT
easat-2210	77	13	experience	experience	NOUN
easat-2210	77	14	brings	bring	VERB
easat-2210	77	15	out	out	ADP
easat-2210	77	16	a	a	DET
easat-2210	77	17	person	person	NOUN
easat-2210	77	18	's	's	PART
easat-2210	77	19	potential	potential	NOUN
easat-2210	77	20	.	.	PUNCT
easat-2210	78	1	full	full	ADJ
easat-2210	78	2	potential	potential	NOUN
easat-2210	78	3	will	will	AUX
easat-2210	78	4	emerge	emerge	VERB
easat-2210	78	5	gradually	gradually	ADV
easat-2210	78	6	over	over	ADP
easat-2210	78	7	time	time	NOUN
easat-2210	78	8	in	in	ADP
easat-2210	78	9	response	response	NOUN
easat-2210	78	10	to	to	ADP
easat-2210	78	11	various	various	ADJ
easat-2210	78	12	experiences	experience	NOUN
easat-2210	78	13	.	.	PUNCT
easat-2210	78	14	”	"	PUNCT
easat-2210	79	1	so	so	ADV
easat-2210	79	2	what	what	PRON
easat-2210	79	3	is	be	AUX
easat-2210	79	4	really	really	ADV
easat-2210	79	5	important	important	ADJ
easat-2210	79	6	to	to	PART
easat-2210	79	7	pay	pay	VERB
easat-2210	79	8	attention	attention	NOUN
easat-2210	79	9	to	to	ADP
easat-2210	79	10	in	in	ADP
easat-2210	79	11	this	this	DET
easat-2210	79	12	relationship	relationship	NOUN
easat-2210	79	13	is	be	AUX
easat-2210	79	14	a	a	DET
easat-2210	79	15	person	person	NOUN
easat-2210	79	16	's	's	PART
easat-2210	79	17	ability	ability	NOUN
easat-2210	79	18	to	to	PART
easat-2210	79	19	learn	learn	VERB
easat-2210	79	20	from	from	ADP
easat-2210	79	21	their	their	PRON
easat-2210	79	22	experiences	experience	NOUN
easat-2210	79	23	,	,	PUNCT
easat-2210	79	24	both	both	CCONJ
easat-2210	79	25	sweet	sweet	ADJ
easat-2210	79	26	and	and	CCONJ
easat-2210	79	27	bitter	bitter	ADJ
easat-2210	79	28	experiences	experience	NOUN
easat-2210	79	29	.	.	PUNCT
easat-2210	80	1	so	so	ADV
easat-2210	80	2	,	,	PUNCT
easat-2210	80	3	in	in	ADP
easat-2210	80	4	essence	essence	NOUN
easat-2210	80	5	,	,	PUNCT
easat-2210	80	6	experience	experience	NOUN
easat-2210	80	7	is	be	AUX
easat-2210	80	8	an	an	DET
easat-2210	80	9	understanding	understanding	NOUN
easat-2210	80	10	of	of	ADP
easat-2210	80	11	something	something	PRON
easat-2210	80	12	that	that	PRON
easat-2210	80	13	is	be	AUX
easat-2210	80	14	internalized	internalize	VERB
easat-2210	80	15	and	and	CCONJ
easat-2210	80	16	by	by	ADP
easat-2210	80	17	appreciating	appreciate	VERB
easat-2210	80	18	and	and	CCONJ
easat-2210	80	19	experiencing	experience	VERB
easat-2210	80	20	something	something	PRON
easat-2210	80	21	,	,	PUNCT
easat-2210	80	22	experience	experience	NOUN
easat-2210	80	23	,	,	PUNCT
easat-2210	80	24	skills	skill	NOUN
easat-2210	80	25	or	or	CCONJ
easat-2210	80	26	values	value	NOUN
easat-2210	80	27	are	be	AUX
easat-2210	80	28	obtained	obtain	VERB
easat-2210	80	29	that	that	PRON
easat-2210	80	30	are	be	AUX
easat-2210	80	31	integrated	integrate	VERB
easat-2210	80	32	into	into	ADP
easat-2210	80	33	one	one	PRON
easat-2210	80	34	's	's	PART
easat-2210	80	35	potential	potential	NOUN
easat-2210	80	36	.	.	PUNCT
easat-2210	81	1	people	people	NOUN
easat-2210	81	2	who	who	PRON
easat-2210	81	3	are	be	AUX
easat-2210	81	4	experienced	experience	VERB
easat-2210	81	5	at	at	ADP
easat-2210	81	6	work	work	NOUN
easat-2210	81	7	have	have	VERB
easat-2210	81	8	better	well	ADJ
easat-2210	81	9	work	work	NOUN
easat-2210	81	10	abilities	ability	NOUN
easat-2210	81	11	than	than	ADP
easat-2210	81	12	people	people	NOUN
easat-2210	81	13	who	who	PRON
easat-2210	81	14	1076	1076	NUM
easat-2210	81	15	edelweiss	edelweiss	PROPN
easat-2210	81	16	applied	apply	VERB
easat-2210	81	17	science	science	NOUN
easat-2210	81	18	and	and	CCONJ
easat-2210	81	19	technology	technology	NOUN
easat-2210	81	20	issn	issn	PROPN
easat-2210	81	21	:	:	PUNCT
easat-2210	81	22	2576	2576	NUM
easat-2210	81	23	-	-	SYM
easat-2210	81	24	8484	8484	NUM
easat-2210	81	25	vol	vol	NOUN
easat-2210	81	26	.	.	PROPN
easat-2210	81	27	8	8	NUM
easat-2210	81	28	,	,	PUNCT
easat-2210	81	29	no	no	INTJ
easat-2210	81	30	.	.	NOUN
easat-2210	81	31	6	6	NUM
easat-2210	81	32	:	:	SYM
easat-2210	81	33	1073	1073	NUM
easat-2210	81	34	-	-	SYM
easat-2210	81	35	1081	1081	NUM
easat-2210	81	36	,	,	PUNCT
easat-2210	81	37	2024	2024	NUM
easat-2210	81	38	doi	doi	NOUN
easat-2210	81	39	:	:	PUNCT
easat-2210	81	40	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	81	41	©	©	ADP
easat-2210	81	42	2024	2024	NUM
easat-2210	81	43	by	by	ADP
easat-2210	81	44	the	the	DET
easat-2210	81	45	authors	author	NOUN
easat-2210	81	46	;	;	PUNCT
easat-2210	81	47	licensee	licensee	PROPN
easat-2210	81	48	learning	learning	NOUN
easat-2210	81	49	gate	gate	NOUN
easat-2210	81	50	have	have	AUX
easat-2210	81	51	just	just	ADV
easat-2210	81	52	entered	enter	VERB
easat-2210	81	53	the	the	DET
easat-2210	81	54	world	world	NOUN
easat-2210	81	55	of	of	ADP
easat-2210	81	56	work	work	NOUN
easat-2210	81	57	,	,	PUNCT
easat-2210	81	58	because	because	SCONJ
easat-2210	81	59	these	these	DET
easat-2210	81	60	people	people	NOUN
easat-2210	81	61	have	have	AUX
easat-2210	81	62	learned	learn	VERB
easat-2210	81	63	from	from	ADP
easat-2210	81	64	the	the	DET
easat-2210	81	65	activities	activity	NOUN
easat-2210	81	66	and	and	CCONJ
easat-2210	81	67	problems	problem	NOUN
easat-2210	81	68	that	that	PRON
easat-2210	81	69	arise	arise	VERB
easat-2210	81	70	in	in	ADP
easat-2210	81	71	their	their	PRON
easat-2210	81	72	work	work	NOUN
easat-2210	81	73	.	.	PUNCT
easat-2210	82	1	according	accord	VERB
easat-2210	82	2	to	to	ADP
easat-2210	82	3	susanto	susanto	NOUN
easat-2210	82	4	(	(	PUNCT
easat-2210	82	5	2020	2020	NUM
easat-2210	82	6	)	)	PUNCT
easat-2210	82	7	stated	state	VERB
easat-2210	82	8	that	that	SCONJ
easat-2210	82	9	there	there	PRON
easat-2210	82	10	are	be	VERB
easat-2210	82	11	several	several	ADJ
easat-2210	82	12	things	thing	NOUN
easat-2210	82	13	to	to	PART
easat-2210	82	14	determine	determine	VERB
easat-2210	82	15	whether	whether	SCONJ
easat-2210	82	16	an	an	DET
easat-2210	82	17	employee	employee	NOUN
easat-2210	82	18	is	be	AUX
easat-2210	82	19	experienced	experience	VERB
easat-2210	82	20	or	or	CCONJ
easat-2210	82	21	not	not	PART
easat-2210	82	22	,	,	PUNCT
easat-2210	82	23	which	which	PRON
easat-2210	82	24	also	also	ADV
easat-2210	82	25	serve	serve	VERB
easat-2210	82	26	as	as	ADP
easat-2210	82	27	indicators	indicator	NOUN
easat-2210	82	28	of	of	ADP
easat-2210	82	29	work	work	NOUN
easat-2210	82	30	experience	experience	NOUN
easat-2210	82	31	,	,	PUNCT
easat-2210	82	32	namely	namely	ADV
easat-2210	82	33	:	:	PUNCT
easat-2210	82	34	length	length	NOUN
easat-2210	82	35	of	of	ADP
easat-2210	82	36	time	time	NOUN
easat-2210	82	37	or	or	CCONJ
easat-2210	82	38	period	period	NOUN
easat-2210	82	39	of	of	ADP
easat-2210	82	40	work	work	NOUN
easat-2210	82	41	,	,	PUNCT
easat-2210	82	42	level	level	NOUN
easat-2210	82	43	of	of	ADP
easat-2210	82	44	knowledge	knowledge	NOUN
easat-2210	82	45	and	and	CCONJ
easat-2210	82	46	skills	skill	NOUN
easat-2210	82	47	mastered	master	VERB
easat-2210	82	48	and	and	CCONJ
easat-2210	82	49	mastery	mastery	NOUN
easat-2210	82	50	of	of	ADP
easat-2210	82	51	work	work	NOUN
easat-2210	82	52	and	and	CCONJ
easat-2210	82	53	equipment	equipment	NOUN
easat-2210	82	54	.	.	PUNCT
easat-2210	83	1	2.6	2.6	NUM
easat-2210	83	2	.	.	PUNCT
easat-2210	83	3	independence	independence	NOUN
easat-2210	83	4	according	accord	VERB
easat-2210	83	5	to	to	ADP
easat-2210	83	6	the	the	DET
easat-2210	83	7	public	public	ADJ
easat-2210	83	8	accountant	accountant	NOUN
easat-2210	83	9	professional	professional	ADJ
easat-2210	83	10	standards	standard	NOUN
easat-2210	83	11	(	(	PUNCT
easat-2210	83	12	spap	spap	NOUN
easat-2210	83	13	)	)	PUNCT
easat-2210	83	14	,	,	PUNCT
easat-2210	83	15	the	the	DET
easat-2210	83	16	definition	definition	NOUN
easat-2210	83	17	of	of	ADP
easat-2210	83	18	independent	independent	ADJ
easat-2210	83	19	means	mean	NOUN
easat-2210	83	20	that	that	SCONJ
easat-2210	83	21	public	public	ADJ
easat-2210	83	22	accountants	accountant	NOUN
easat-2210	83	23	are	be	AUX
easat-2210	83	24	not	not	PART
easat-2210	83	25	easily	easily	ADV
easat-2210	83	26	influenced	influence	VERB
easat-2210	83	27	.	.	PUNCT
easat-2210	84	1	public	public	ADJ
easat-2210	84	2	accountants	accountant	NOUN
easat-2210	84	3	are	be	AUX
easat-2210	84	4	not	not	PART
easat-2210	84	5	allowed	allow	VERB
easat-2210	84	6	to	to	PART
easat-2210	84	7	side	side	VERB
easat-2210	84	8	with	with	ADP
easat-2210	84	9	anyone	anyone	PRON
easat-2210	84	10	's	's	PART
easat-2210	84	11	interests	interest	NOUN
easat-2210	84	12	.	.	PUNCT
easat-2210	85	1	public	public	ADJ
easat-2210	85	2	accountants	accountant	NOUN
easat-2210	85	3	are	be	AUX
easat-2210	85	4	obliged	oblige	VERB
easat-2210	85	5	to	to	PART
easat-2210	85	6	be	be	AUX
easat-2210	85	7	honest	honest	ADJ
easat-2210	85	8	not	not	PART
easat-2210	85	9	only	only	ADV
easat-2210	85	10	to	to	ADP
easat-2210	85	11	management	management	NOUN
easat-2210	85	12	and	and	CCONJ
easat-2210	85	13	company	company	NOUN
easat-2210	85	14	owners	owner	NOUN
easat-2210	85	15	but	but	CCONJ
easat-2210	85	16	also	also	ADV
easat-2210	85	17	to	to	ADP
easat-2210	85	18	creditors	creditor	NOUN
easat-2210	85	19	and	and	CCONJ
easat-2210	85	20	other	other	ADJ
easat-2210	85	21	parties	party	NOUN
easat-2210	85	22	who	who	PRON
easat-2210	85	23	place	place	VERB
easat-2210	85	24	their	their	PRON
easat-2210	85	25	trust	trust	NOUN
easat-2210	85	26	in	in	ADP
easat-2210	85	27	the	the	DET
easat-2210	85	28	work	work	NOUN
easat-2210	85	29	of	of	ADP
easat-2210	85	30	public	public	ADJ
easat-2210	85	31	accountants	accountant	NOUN
easat-2210	85	32	(	(	PUNCT
easat-2210	85	33	saseksi220	saseksi220	PROPN
easat-2210	85	34	,	,	PUNCT
easat-2210	85	35	psano.4	psano.4	NOUN
easat-2210	85	36	)	)	PUNCT
easat-2210	85	37	.	.	PUNCT
easat-2210	86	1	according	accord	VERB
easat-2210	86	2	to	to	ADP
easat-2210	86	3	mautz	mautz	PROPN
easat-2210	86	4	&	&	CCONJ
easat-2210	86	5	sharaf	sharaf	PROPN
easat-2210	86	6	,	,	PUNCT
easat-2210	86	7	(	(	PUNCT
easat-2210	86	8	1961:206	1961:206	NUM
easat-2210	86	9	-	-	SYM
easat-2210	86	10	207	207	NUM
easat-2210	86	11	)	)	PUNCT
easat-2210	86	12	in	in	ADP
easat-2210	86	13	ardianingsih	ardianingsih	PROPN
easat-2210	86	14	,	,	PUNCT
easat-2210	86	15	(	(	PUNCT
easat-2210	86	16	2021	2021	NUM
easat-2210	86	17	)	)	PUNCT
easat-2210	86	18	there	there	PRON
easat-2210	86	19	are	be	VERB
easat-2210	86	20	several	several	ADJ
easat-2210	86	21	indicators	indicator	NOUN
easat-2210	86	22	,	,	PUNCT
easat-2210	86	23	namely	namely	ADV
easat-2210	86	24	:	:	PUNCT
easat-2210	86	25	programming	programming	NOUN
easat-2210	86	26	independence	independence	NOUN
easat-2210	86	27	,	,	PUNCT
easat-2210	86	28	investigative	investigative	ADJ
easat-2210	86	29	independence	independence	NOUN
easat-2210	86	30	and	and	CCONJ
easat-2210	86	31	reporting	report	VERB
easat-2210	86	32	independence	independence	NOUN
easat-2210	86	33	.	.	PUNCT
easat-2210	87	1	2.7	2.7	X
easat-2210	87	2	.	.	PUNCT
easat-2210	87	3	risk	risk	NOUN
easat-2210	87	4	based	base	VERB
easat-2210	87	5	audit	audit	NOUN
easat-2210	87	6	risk	risk	NOUN
easat-2210	87	7	based	base	VERB
easat-2210	87	8	audit	audit	NOUN
easat-2210	87	9	or	or	CCONJ
easat-2210	87	10	risk	risk	NOUN
easat-2210	87	11	-	-	PUNCT
easat-2210	87	12	based	base	VERB
easat-2210	87	13	audit	audit	NOUN
easat-2210	87	14	according	accord	VERB
easat-2210	87	15	to	to	ADP
easat-2210	87	16	randal	randal	PROPN
easat-2210	87	17	j.	j.	PROPN
easat-2210	87	18	elder	elder	PROPN
easat-2210	87	19	,	,	PUNCT
easat-2210	87	20	mark	mark	PROPN
easat-2210	87	21	s.	s.	PROPN
easat-2210	87	22	beasley	beasley	PROPN
easat-2210	87	23	,	,	PUNCT
easat-2210	87	24	alvin	alvin	PROPN
easat-2210	87	25	a.	a.	PROPN
easat-2210	87	26	arens	arens	PROPN
easat-2210	87	27	,	,	PUNCT
easat-2210	87	28	amir	amir	PROPN
easat-2210	87	29	abadi	abadi	PROPN
easat-2210	87	30	jusuf	jusuf	PROPN
easat-2210	87	31	(	(	PUNCT
easat-2210	87	32	2013:268	2013:268	NOUN
easat-2210	87	33	)	)	PUNCT
easat-2210	87	34	,	,	PUNCT
easat-2210	87	35	is	be	AUX
easat-2210	87	36	the	the	DET
easat-2210	87	37	possibility	possibility	NOUN
easat-2210	87	38	that	that	SCONJ
easat-2210	87	39	the	the	DET
easat-2210	87	40	auditor	auditor	NOUN
easat-2210	87	41	will	will	AUX
easat-2210	87	42	make	make	VERB
easat-2210	87	43	a	a	DET
easat-2210	87	44	mistake	mistake	NOUN
easat-2210	87	45	.	.	PUNCT
easat-2210	88	1	conclude	conclude	VERB
easat-2210	88	2	after	after	ADP
easat-2210	88	3	conducting	conduct	VERB
easat-2210	88	4	an	an	DET
easat-2210	88	5	adequate	adequate	ADJ
easat-2210	88	6	audit	audit	NOUN
easat-2210	88	7	that	that	SCONJ
easat-2210	88	8	the	the	DET
easat-2210	88	9	report	report	NOUN
easat-2210	88	10	finances	finance	NOUN
easat-2210	88	11	have	have	AUX
easat-2210	88	12	been	be	AUX
easat-2210	88	13	stated	state	VERB
easat-2210	88	14	fairly	fairly	ADV
easat-2210	88	15	while	while	SCONJ
easat-2210	88	16	in	in	ADP
easat-2210	88	17	reality	reality	NOUN
easat-2210	88	18	contains	contain	VERB
easat-2210	88	19	material	material	NOUN
easat-2210	88	20	misstatements	misstatement	NOUN
easat-2210	88	21	.	.	PUNCT
easat-2210	89	1	risk	risk	NOUN
easat-2210	89	2	-	-	PUNCT
easat-2210	89	3	based	base	VERB
easat-2210	89	4	audits	audits	NOUN
easat-2210	89	5	are	be	AUX
easat-2210	89	6	inevitable	inevitable	ADJ
easat-2210	89	7	because	because	SCONJ
easat-2210	89	8	auditors	auditor	NOUN
easat-2210	89	9	collect	collect	VERB
easat-2210	89	10	evidence	evidence	NOUN
easat-2210	89	11	only	only	ADV
easat-2210	89	12	on	on	ADP
easat-2210	89	13	the	the	DET
easat-2210	89	14	basis	basis	NOUN
easat-2210	89	15	of	of	ADP
easat-2210	89	16	their	their	PRON
easat-2210	89	17	testing	testing	NOUN
easat-2210	89	18	and	and	CCONJ
easat-2210	89	19	because	because	SCONJ
easat-2210	89	20	the	the	DET
easat-2210	89	21	fraud	fraud	NOUN
easat-2210	89	22	is	be	AUX
easat-2210	89	23	so	so	ADV
easat-2210	89	24	well	well	ADV
easat-2210	89	25	concealed	conceal	VERB
easat-2210	89	26	that	that	SCONJ
easat-2210	89	27	it	it	PRON
easat-2210	89	28	is	be	AUX
easat-2210	89	29	difficult	difficult	ADJ
easat-2210	89	30	to	to	PART
easat-2210	89	31	detect	detect	VERB
easat-2210	89	32	.	.	PUNCT
easat-2210	90	1	detected	detect	VERB
easat-2210	90	2	.	.	PUNCT
easat-2210	91	1	an	an	DET
easat-2210	91	2	auditor	auditor	NOUN
easat-2210	91	3	may	may	AUX
easat-2210	91	4	comply	comply	VERB
easat-2210	91	5	with	with	ADP
easat-2210	91	6	all	all	DET
easat-2210	91	7	auditing	auditing	NOUN
easat-2210	91	8	standards	standard	NOUN
easat-2210	91	9	.	.	PUNCT
easat-2210	92	1	but	but	CCONJ
easat-2210	92	2	still	still	ADV
easat-2210	92	3	failed	fail	VERB
easat-2210	92	4	to	to	PART
easat-2210	92	5	reveal	reveal	VERB
easat-2210	92	6	material	material	ADJ
easat-2210	92	7	misstatements	misstatement	NOUN
easat-2210	92	8	due	due	ADJ
easat-2210	92	9	to	to	ADP
easat-2210	92	10	fraud	fraud	NOUN
easat-2210	92	11	.	.	PUNCT
easat-2210	92	12	"	"	PUNCT
easat-2210	93	1	according	accord	VERB
easat-2210	93	2	to	to	ADP
easat-2210	93	3	a	a	DET
easat-2210	93	4	rens	ren	NOUN
easat-2210	93	5	.	.	PUNCT
easat-2210	93	6	,	,	PUNCT
easat-2210	93	7	et	et	PROPN
easat-2210	93	8	al	al	PROPN
easat-2210	93	9	(	(	PUNCT
easat-2210	93	10	2010	2010	NUM
easat-2210	93	11	)	)	PUNCT
easat-2210	93	12	there	there	PRON
easat-2210	93	13	are	be	VERB
easat-2210	93	14	several	several	ADJ
easat-2210	93	15	indicators	indicator	NOUN
easat-2210	93	16	in	in	ADP
easat-2210	93	17	risk	risk	NOUN
easat-2210	93	18	based	base	VERB
easat-2210	93	19	audits	audits	NOUN
easat-2210	93	20	,	,	PUNCT
easat-2210	93	21	namely	namely	ADV
easat-2210	93	22	:	:	PUNCT
easat-2210	93	23	inherent	inherent	ADJ
easat-2210	93	24	risk	risk	NOUN
easat-2210	93	25	,	,	PUNCT
easat-2210	93	26	control	control	NOUN
easat-2210	93	27	risk	risk	NOUN
easat-2210	93	28	,	,	PUNCT
easat-2210	93	29	and	and	CCONJ
easat-2210	93	30	detection	detection	NOUN
easat-2210	93	31	risk	risk	NOUN
easat-2210	93	32	2.8	2.8	NUM
easat-2210	93	33	.	.	PUNCT
easat-2210	94	1	audit	audit	NOUN
easat-2210	94	2	quality	quality	NOUN
easat-2210	94	3	according	accord	VERB
easat-2210	94	4	to	to	ADP
easat-2210	94	5	pratiwi	pratiwi	NOUN
easat-2210	94	6	et	et	PROPN
easat-2210	94	7	al	al	PROPN
easat-2210	94	8	.	.	PROPN
easat-2210	94	9	,	,	PUNCT
easat-2210	94	10	(	(	PUNCT
easat-2210	94	11	2020	2020	NUM
easat-2210	94	12	)	)	PUNCT
easat-2210	94	13	audit	audit	NOUN
easat-2210	94	14	quality	quality	NOUN
easat-2210	94	15	is	be	AUX
easat-2210	94	16	the	the	DET
easat-2210	94	17	probability	probability	NOUN
easat-2210	94	18	that	that	SCONJ
easat-2210	94	19	the	the	DET
easat-2210	94	20	auditor	auditor	NOUN
easat-2210	94	21	will	will	AUX
easat-2210	94	22	find	find	VERB
easat-2210	94	23	and	and	CCONJ
easat-2210	94	24	report	report	VERB
easat-2210	94	25	violations	violation	NOUN
easat-2210	94	26	in	in	ADP
easat-2210	94	27	the	the	DET
easat-2210	94	28	client	client	NOUN
easat-2210	94	29	's	's	PART
easat-2210	94	30	accounting	accounting	NOUN
easat-2210	94	31	system	system	NOUN
easat-2210	94	32	that	that	PRON
easat-2210	94	33	occur	occur	VERB
easat-2210	94	34	.	.	PUNCT
easat-2210	95	1	audit	audit	NOUN
easat-2210	95	2	quality	quality	NOUN
easat-2210	95	3	is	be	AUX
easat-2210	95	4	the	the	DET
easat-2210	95	5	result	result	NOUN
easat-2210	95	6	obtained	obtain	VERB
easat-2210	95	7	from	from	ADP
easat-2210	95	8	the	the	DET
easat-2210	95	9	audit	audit	NOUN
easat-2210	95	10	process	process	NOUN
easat-2210	95	11	by	by	ADP
easat-2210	95	12	the	the	DET
easat-2210	95	13	auditor	auditor	NOUN
easat-2210	95	14	of	of	ADP
easat-2210	95	15	the	the	DET
easat-2210	95	16	financial	financial	ADJ
easat-2210	95	17	statements	statement	NOUN
easat-2210	95	18	in	in	ADP
easat-2210	95	19	detecting	detect	VERB
easat-2210	95	20	misstatements	misstatement	NOUN
easat-2210	95	21	in	in	ADP
easat-2210	95	22	the	the	DET
easat-2210	95	23	financial	financial	ADJ
easat-2210	95	24	statements	statement	NOUN
easat-2210	95	25	.	.	PUNCT
easat-2210	96	1	an	an	DET
easat-2210	96	2	auditor	auditor	NOUN
easat-2210	96	3	must	must	AUX
easat-2210	96	4	pay	pay	VERB
easat-2210	96	5	attention	attention	NOUN
easat-2210	96	6	to	to	ADP
easat-2210	96	7	the	the	DET
easat-2210	96	8	quality	quality	NOUN
easat-2210	96	9	of	of	ADP
easat-2210	96	10	his	his	PRON
easat-2210	96	11	audit	audit	NOUN
easat-2210	96	12	,	,	PUNCT
easat-2210	96	13	because	because	SCONJ
easat-2210	96	14	high	high	ADJ
easat-2210	96	15	audit	audit	NOUN
easat-2210	96	16	quality	quality	NOUN
easat-2210	96	17	will	will	AUX
easat-2210	96	18	produce	produce	VERB
easat-2210	96	19	financial	financial	ADJ
easat-2210	96	20	statements	statement	NOUN
easat-2210	96	21	that	that	PRON
easat-2210	96	22	can	can	AUX
easat-2210	96	23	be	be	AUX
easat-2210	96	24	trusted	trust	VERB
easat-2210	96	25	to	to	PART
easat-2210	96	26	be	be	AUX
easat-2210	96	27	true	true	ADJ
easat-2210	96	28	.	.	PUNCT
easat-2210	97	1	2.9	2.9	NUM
easat-2210	97	2	.	.	PUNCT
easat-2210	98	1	artificial	artificial	ADJ
easat-2210	98	2	intelligence	intelligence	NOUN
easat-2210	98	3	audit	audit	NOUN
easat-2210	98	4	artificial	artificial	ADJ
easat-2210	98	5	intelligence	intelligence	NOUN
easat-2210	98	6	audit	audit	NOUN
easat-2210	98	7	is	be	AUX
easat-2210	98	8	the	the	DET
easat-2210	98	9	use	use	NOUN
easat-2210	98	10	of	of	ADP
easat-2210	98	11	technology	technology	NOUN
easat-2210	98	12	as	as	ADP
easat-2210	98	13	a	a	DET
easat-2210	98	14	tool	tool	NOUN
easat-2210	98	15	in	in	ADP
easat-2210	98	16	the	the	DET
easat-2210	98	17	audit	audit	NOUN
easat-2210	98	18	process	process	NOUN
easat-2210	98	19	that	that	PRON
easat-2210	98	20	can	can	AUX
easat-2210	98	21	reduce	reduce	VERB
easat-2210	98	22	costs	cost	NOUN
easat-2210	98	23	and	and	CCONJ
easat-2210	98	24	human	human	ADJ
easat-2210	98	25	error	error	NOUN
easat-2210	98	26	by	by	ADP
easat-2210	98	27	automating	automate	VERB
easat-2210	98	28	transactions	transaction	NOUN
easat-2210	98	29	through	through	ADP
easat-2210	98	30	smart	smart	ADJ
easat-2210	98	31	contracts	contract	NOUN
easat-2210	98	32	.	.	PUNCT
easat-2210	99	1	this	this	PRON
easat-2210	99	2	can	can	AUX
easat-2210	99	3	help	help	VERB
easat-2210	99	4	auditors	auditor	NOUN
easat-2210	99	5	avoid	avoid	VERB
easat-2210	99	6	manipulation	manipulation	NOUN
easat-2210	99	7	and	and	CCONJ
easat-2210	99	8	fraud	fraud	NOUN
easat-2210	99	9	and	and	CCONJ
easat-2210	99	10	enable	enable	VERB
easat-2210	99	11	instant	instant	ADJ
easat-2210	99	12	information	information	NOUN
easat-2210	99	13	sharing	sharing	NOUN
easat-2210	99	14	and	and	CCONJ
easat-2210	99	15	improve	improve	VERB
easat-2210	99	16	information	information	NOUN
easat-2210	99	17	integrity	integrity	NOUN
easat-2210	99	18	(	(	PUNCT
easat-2210	99	19	bonson	bonson	PROPN
easat-2210	99	20	&	&	CCONJ
easat-2210	99	21	bednarova	bednarova	PROPN
easat-2210	99	22	,	,	PUNCT
easat-2210	99	23	2019	2019	NUM
easat-2210	99	24	)	)	PUNCT
easat-2210	99	25	.	.	PUNCT
easat-2210	100	1	according	accord	VERB
easat-2210	100	2	to	to	ADP
easat-2210	100	3	giarratano	giarratano	NOUN
easat-2210	100	4	and	and	CCONJ
easat-2210	100	5	riley	riley	PROPN
easat-2210	100	6	(	(	PUNCT
easat-2210	100	7	2005	2005	NUM
easat-2210	100	8	)	)	PUNCT
easat-2210	100	9	it	it	PRON
easat-2210	100	10	has	have	VERB
easat-2210	100	11	several	several	ADJ
easat-2210	100	12	indicators	indicator	NOUN
easat-2210	100	13	,	,	PUNCT
easat-2210	100	14	namely	namely	ADV
easat-2210	100	15	:	:	PUNCT
easat-2210	100	16	reducing	reduce	VERB
easat-2210	100	17	development	development	NOUN
easat-2210	100	18	costs	cost	NOUN
easat-2210	100	19	,	,	PUNCT
easat-2210	100	20	increasing	increase	VERB
easat-2210	100	21	expertise	expertise	NOUN
easat-2210	100	22	availability	availability	NOUN
easat-2210	100	23	,	,	PUNCT
easat-2210	100	24	saving	save	VERB
easat-2210	100	25	time	time	NOUN
easat-2210	100	26	and	and	CCONJ
easat-2210	100	27	stable	stable	ADJ
easat-2210	100	28	and	and	CCONJ
easat-2210	100	29	complete	complete	ADJ
easat-2210	100	30	response	response	NOUN
easat-2210	100	31	.	.	PUNCT
easat-2210	101	1	3	3	X
easat-2210	101	2	.	.	X
easat-2210	101	3	research	research	NOUN
easat-2210	101	4	methods	method	NOUN
easat-2210	101	5	the	the	DET
easat-2210	101	6	method	method	NOUN
easat-2210	101	7	used	use	VERB
easat-2210	101	8	in	in	ADP
easat-2210	101	9	this	this	DET
easat-2210	101	10	study	study	NOUN
easat-2210	101	11	is	be	AUX
easat-2210	101	12	the	the	DET
easat-2210	101	13	survey	survey	NOUN
easat-2210	101	14	method	method	NOUN
easat-2210	101	15	.	.	PUNCT
easat-2210	102	1	survey	survey	NOUN
easat-2210	102	2	or	or	CCONJ
easat-2210	102	3	complete	complete	ADJ
easat-2210	102	4	self	self	NOUN
easat-2210	102	5	-	-	PUNCT
easat-2210	102	6	administrated	administrate	VERB
easat-2210	102	7	survey	survey	NOUN
easat-2210	102	8	is	be	AUX
easat-2210	102	9	a	a	DET
easat-2210	102	10	method	method	NOUN
easat-2210	102	11	of	of	ADP
easat-2210	102	12	collecting	collect	VERB
easat-2210	102	13	primary	primary	ADJ
easat-2210	102	14	data	datum	NOUN
easat-2210	102	15	by	by	ADP
easat-2210	102	16	giving	give	VERB
easat-2210	102	17	questions	question	NOUN
easat-2210	102	18	to	to	ADP
easat-2210	102	19	individual	individual	ADJ
easat-2210	102	20	respondents	respondent	NOUN
easat-2210	102	21	.	.	PUNCT
easat-2210	103	1	the	the	DET
easat-2210	103	2	population	population	NOUN
easat-2210	103	3	in	in	ADP
easat-2210	103	4	this	this	DET
easat-2210	103	5	study	study	NOUN
easat-2210	103	6	were	be	AUX
easat-2210	103	7	all	all	PRON
easat-2210	103	8	apips	apip	NOUN
easat-2210	103	9	working	work	VERB
easat-2210	103	10	at	at	ADP
easat-2210	103	11	the	the	DET
easat-2210	103	12	financial	financial	ADJ
easat-2210	103	13	and	and	CCONJ
easat-2210	103	14	development	development	NOUN
easat-2210	103	15	supervisory	supervisory	ADJ
easat-2210	103	16	agency	agency	NOUN
easat-2210	103	17	(	(	PUNCT
easat-2210	103	18	bpkp	bpkp	PROPN
easat-2210	103	19	)	)	PUNCT
easat-2210	103	20	of	of	ADP
easat-2210	103	21	east	east	PROPN
easat-2210	103	22	kalimantan	kalimantan	PROPN
easat-2210	103	23	province	province	PROPN
easat-2210	103	24	.	.	PUNCT
easat-2210	104	1	the	the	DET
easat-2210	104	2	sampling	sample	VERB
easat-2210	104	3	technique	technique	NOUN
easat-2210	104	4	used	use	VERB
easat-2210	104	5	in	in	ADP
easat-2210	104	6	this	this	DET
easat-2210	104	7	study	study	NOUN
easat-2210	104	8	was	be	AUX
easat-2210	104	9	nonprobability	nonprobability	NOUN
easat-2210	104	10	sampling	sample	VERB
easat-2210	104	11	with	with	ADP
easat-2210	104	12	a	a	DET
easat-2210	104	13	purposive	purposive	ADJ
easat-2210	104	14	sampling	sampling	NOUN
easat-2210	104	15	type	type	NOUN
easat-2210	104	16	.	.	PUNCT
easat-2210	105	1	testing	testing	NOUN
easat-2210	105	2	was	be	AUX
easat-2210	105	3	conducted	conduct	VERB
easat-2210	105	4	using	use	VERB
easat-2210	105	5	the	the	DET
easat-2210	105	6	structural	structural	ADJ
easat-2210	105	7	equation	equation	NOUN
easat-2210	105	8	model	model	NOUN
easat-2210	105	9	(	(	PUNCT
easat-2210	105	10	sem	sem	NOUN
easat-2210	105	11	)	)	PUNCT
easat-2210	105	12	approach	approach	NOUN
easat-2210	105	13	using	use	VERB
easat-2210	105	14	warp	warp	NOUN
easat-2210	105	15	pls	pls	PROPN
easat-2210	105	16	software	software	NOUN
easat-2210	105	17	.	.	PUNCT
easat-2210	106	1	pls	pls	PROPN
easat-2210	106	2	is	be	AUX
easat-2210	106	3	a	a	DET
easat-2210	106	4	structural	structural	ADJ
easat-2210	106	5	equation	equation	NOUN
easat-2210	106	6	model	model	NOUN
easat-2210	106	7	(	(	PUNCT
easat-2210	106	8	sem	sem	NOUN
easat-2210	106	9	)	)	PUNCT
easat-2210	106	10	based	base	VERB
easat-2210	106	11	on	on	ADP
easat-2210	106	12	components	component	NOUN
easat-2210	106	13	or	or	CCONJ
easat-2210	106	14	variance	variance	NOUN
easat-2210	106	15	.	.	PUNCT
easat-2210	107	1	according	accord	VERB
easat-2210	107	2	to	to	ADP
easat-2210	107	3	latan	latan	PROPN
easat-2210	107	4	and	and	CCONJ
easat-2210	107	5	ghozali	ghozali	ADJ
easat-2210	107	6	(	(	PUNCT
easat-2210	107	7	2012	2012	NUM
easat-2210	107	8	)	)	PUNCT
easat-2210	107	9	,	,	PUNCT
easat-2210	107	10	pls	pls	PROPN
easat-2210	107	11	is	be	AUX
easat-2210	107	12	an	an	DET
easat-2210	107	13	alternative	alternative	ADJ
easat-2210	107	14	approach	approach	NOUN
easat-2210	107	15	that	that	SCONJ
easat-2210	107	16	shifts	shift	NOUN
easat-2210	107	17	from	from	ADP
easat-2210	107	18	a	a	DET
easat-2210	107	19	covariancebased	covariancebase	VERB
easat-2210	107	20	sem	sem	NOUN
easat-2210	107	21	approach	approach	NOUN
easat-2210	107	22	to	to	ADP
easat-2210	107	23	a	a	DET
easat-2210	107	24	variance	variance	NOUN
easat-2210	107	25	-	-	PUNCT
easat-2210	107	26	based	base	VERB
easat-2210	107	27	one	one	NOUN
easat-2210	107	28	.	.	PUNCT
easat-2210	108	1	covariance	covariance	NOUN
easat-2210	108	2	-	-	PUNCT
easat-2210	108	3	based	base	VERB
easat-2210	108	4	sem	sem	NOUN
easat-2210	108	5	generally	generally	ADV
easat-2210	108	6	tests	test	VERB
easat-2210	108	7	causality	causality	NOUN
easat-2210	108	8	/	/	SYM
easat-2210	108	9	theory	theory	NOUN
easat-2210	108	10	,	,	PUNCT
easat-2210	108	11	while	while	SCONJ
easat-2210	108	12	pls	pls	PRON
easat-2210	108	13	is	be	AUX
easat-2210	108	14	more	more	ADJ
easat-2210	108	15	of	of	ADP
easat-2210	108	16	a	a	DET
easat-2210	108	17	predictive	predictive	ADJ
easat-2210	108	18	model	model	NOUN
easat-2210	108	19	.	.	PUNCT
easat-2210	109	1	1077	1077	PROPN
easat-2210	109	2	edelweiss	edelweiss	PROPN
easat-2210	109	3	applied	apply	VERB
easat-2210	109	4	science	science	NOUN
easat-2210	109	5	and	and	CCONJ
easat-2210	109	6	technology	technology	NOUN
easat-2210	109	7	issn	issn	PROPN
easat-2210	109	8	:	:	PUNCT
easat-2210	109	9	2576	2576	NUM
easat-2210	109	10	-	-	SYM
easat-2210	109	11	8484	8484	NUM
easat-2210	109	12	vol	vol	NOUN
easat-2210	109	13	.	.	PROPN
easat-2210	109	14	8	8	NUM
easat-2210	109	15	,	,	PUNCT
easat-2210	109	16	no	no	INTJ
easat-2210	109	17	.	.	NOUN
easat-2210	109	18	6	6	NUM
easat-2210	109	19	:	:	SYM
easat-2210	109	20	1073	1073	NUM
easat-2210	109	21	-	-	SYM
easat-2210	109	22	1081	1081	NUM
easat-2210	109	23	,	,	PUNCT
easat-2210	109	24	2024	2024	NUM
easat-2210	109	25	doi	doi	NOUN
easat-2210	109	26	:	:	PUNCT
easat-2210	109	27	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	109	28	©	©	ADP
easat-2210	109	29	2024	2024	NUM
easat-2210	109	30	by	by	ADP
easat-2210	109	31	the	the	DET
easat-2210	109	32	authors	author	NOUN
easat-2210	109	33	;	;	PUNCT
easat-2210	109	34	licensee	licensee	PROPN
easat-2210	109	35	learning	learning	NOUN
easat-2210	109	36	gate	gate	NOUN
easat-2210	109	37	4	4	NUM
easat-2210	109	38	.	.	PUNCT
easat-2210	110	1	research	research	NOUN
easat-2210	110	2	result	result	NOUN
easat-2210	110	3	in	in	ADP
easat-2210	110	4	this	this	DET
easat-2210	110	5	study	study	NOUN
easat-2210	110	6	,	,	PUNCT
easat-2210	110	7	the	the	DET
easat-2210	110	8	influence	influence	NOUN
easat-2210	110	9	of	of	ADP
easat-2210	110	10	professional	professional	ADJ
easat-2210	110	11	ethics	ethic	NOUN
easat-2210	110	12	,	,	PUNCT
easat-2210	110	13	competence	competence	NOUN
easat-2210	110	14	,	,	PUNCT
easat-2210	110	15	integrity	integrity	NOUN
easat-2210	110	16	,	,	PUNCT
easat-2210	110	17	skepticism	skepticism	NOUN
easat-2210	110	18	and	and	CCONJ
easat-2210	110	19	experience	experience	NOUN
easat-2210	110	20	on	on	ADP
easat-2210	110	21	audit	audit	NOUN
easat-2210	110	22	quality	quality	NOUN
easat-2210	110	23	with	with	ADP
easat-2210	110	24	independence	independence	NOUN
easat-2210	110	25	and	and	CCONJ
easat-2210	110	26	risk	risk	NOUN
easat-2210	110	27	based	base	VERB
easat-2210	110	28	audit	audit	NOUN
easat-2210	110	29	as	as	ADP
easat-2210	110	30	intervening	intervene	VERB
easat-2210	110	31	variables	variable	NOUN
easat-2210	110	32	and	and	CCONJ
easat-2210	110	33	audit	audit	VERB
easat-2210	110	34	artificial	artificial	ADJ
easat-2210	110	35	intelligence	intelligence	NOUN
easat-2210	110	36	as	as	ADP
easat-2210	110	37	moderating	moderate	VERB
easat-2210	110	38	variables	variable	NOUN
easat-2210	110	39	(	(	PUNCT
easat-2210	110	40	case	case	NOUN
easat-2210	110	41	study	study	NOUN
easat-2210	110	42	at	at	ADP
easat-2210	110	43	bpkp	bpkp	PROPN
easat-2210	110	44	east	east	PROPN
easat-2210	110	45	kalimantan	kalimantan	PROPN
easat-2210	110	46	province	province	PROPN
easat-2210	110	47	)	)	PUNCT
easat-2210	110	48	will	will	AUX
easat-2210	110	49	be	be	AUX
easat-2210	110	50	analyzed	analyze	VERB
easat-2210	110	51	using	use	VERB
easat-2210	110	52	sem	sem	ADJ
easat-2210	110	53	analysis	analysis	NOUN
easat-2210	110	54	using	use	VERB
easat-2210	110	55	the	the	DET
easat-2210	110	56	warp	warp	ADJ
easat-2210	110	57	pls	pls	NOUN
easat-2210	110	58	tool	tool	NOUN
easat-2210	110	59	.	.	PUNCT
easat-2210	111	1	table	table	NOUN
easat-2210	111	2	1	1	NUM
easat-2210	111	3	.	.	PUNCT
easat-2210	111	4	path	path	PROPN
easat-2210	111	5	coefficient	coefficient	PROPN
easat-2210	111	6	testing	testing	NOUN
easat-2210	111	7	.	.	PUNCT
easat-2210	112	1	path	path	NOUN
easat-2210	112	2	coefficients	coefficient	NOUN
easat-2210	112	3	and	and	CCONJ
easat-2210	112	4	p	p	NOUN
easat-2210	112	5	values	value	NOUN
easat-2210	112	6	path	path	NOUN
easat-2210	112	7	coefficients	coefficient	NOUN
easat-2210	113	1	x1	x1	PROPN
easat-2210	114	1	x2	x2	PROPN
easat-2210	114	2	x3	x3	PROPN
easat-2210	114	3	x4	x4	PROPN
easat-2210	114	4	x5	x5	PROPN
easat-2210	114	5	y1	y1	ADJ
easat-2210	114	6	y2	y2	NOUN
easat-2210	114	7	y3	y3	PROPN
easat-2210	114	8	z	z	PROPN
easat-2210	114	9	z*y2	z*y2	PROPN
easat-2210	114	10	z*y1	z*y1	PROPN
easat-2210	114	11	y1	y1	NOUN
easat-2210	114	12	0.921	0.921	NUM
easat-2210	114	13	3,062	3,062	NUM
easat-2210	114	14	1,994	1,994	NUM
easat-2210	114	15	0.19	0.19	NUM
easat-2210	114	16	0.609	0.609	NUM
easat-2210	114	17	y2	y2	NOUN
easat-2210	114	18	0.177	0.177	NUM
easat-2210	114	19	0.432	0.432	NUM
easat-2210	114	20	0.115	0.115	NUM
easat-2210	114	21	0.232	0.232	NUM
easat-2210	114	22	0.393	0.393	NUM
easat-2210	114	23	y3	y3	NOUN
easat-2210	114	24	-0.008	-0.008	NUM
easat-2210	114	25	0.417	0.417	NUM
easat-2210	114	26	0.38	0.38	NUM
easat-2210	114	27	0.061	0.061	NUM
easat-2210	114	28	0.085	0.085	NUM
easat-2210	114	29	0.899	0.899	NUM
easat-2210	114	30	0.666	0.666	NUM
easat-2210	114	31	0.033	0.033	NUM
easat-2210	114	32	0.02	0.02	NUM
easat-2210	114	33	p	p	NOUN
easat-2210	114	34	values	value	NOUN
easat-2210	115	1	x1	x1	NOUN
easat-2210	116	1	x2	x2	PROPN
easat-2210	116	2	x3	x3	PROPN
easat-2210	116	3	x4	x4	PROPN
easat-2210	116	4	x5	x5	PROPN
easat-2210	116	5	y1	y1	ADJ
easat-2210	116	6	y2	y2	NOUN
easat-2210	116	7	y3	y3	PROPN
easat-2210	116	8	z	z	PROPN
easat-2210	116	9	z*y2	z*y2	PROPN
easat-2210	116	10	z*y1	z*y1	PROPN
easat-2210	116	11	y1	y1	NOUN
easat-2210	116	12	<	<	X
easat-2210	116	13	0.001	0.001	NUM
easat-2210	116	14	<	<	NOUN
easat-2210	116	15	0.001	0.001	NUM
easat-2210	116	16	<	<	NOUN
easat-2210	116	17	0.001	0.001	NUM
easat-2210	116	18	0.011	0.011	NUM
easat-2210	116	19	<	<	NOUN
easat-2210	116	20	0.001	0.001	NUM
easat-2210	116	21	y2	y2	NOUN
easat-2210	116	22	0.017	0.017	NUM
easat-2210	116	23	<	<	X
easat-2210	116	24	0.001	0.001	NUM
easat-2210	116	25	0.086	0.086	NUM
easat-2210	116	26	0.002	0.002	NUM
easat-2210	116	27	<	<	SYM
easat-2210	116	28	0.001	0.001	NUM
easat-2210	116	29	y3	y3	NOUN
easat-2210	116	30	0.462	0.462	NUM
easat-2210	116	31	<	<	X
easat-2210	116	32	0.001	0.001	NUM
easat-2210	116	33	<	<	X
easat-2210	116	34	0.001	0.001	NUM
easat-2210	116	35	0.235	0.235	NUM
easat-2210	116	36	0.158	0.158	NUM
easat-2210	116	37	<	<	NOUN
easat-2210	116	38	0.001	0.001	NUM
easat-2210	116	39	<	<	NOUN
easat-2210	116	40	0.001	0.001	NUM
easat-2210	116	41	0.349	0.349	NUM
easat-2210	116	42	0.41	0.41	NUM
easat-2210	116	43	based	base	VERB
easat-2210	116	44	on	on	ADP
easat-2210	116	45	the	the	DET
easat-2210	116	46	table	table	NOUN
easat-2210	116	47	above	above	ADV
easat-2210	116	48	,	,	PUNCT
easat-2210	116	49	the	the	DET
easat-2210	116	50	results	result	NOUN
easat-2210	116	51	are	be	AUX
easat-2210	116	52	interpreted	interpret	VERB
easat-2210	116	53	as	as	SCONJ
easat-2210	116	54	follows	follow	VERB
easat-2210	116	55	:	:	PUNCT
easat-2210	116	56	1	1	X
easat-2210	116	57	)	)	PUNCT
easat-2210	116	58	x1	x1	PROPN
easat-2210	116	59	has	have	VERB
easat-2210	116	60	a	a	DET
easat-2210	116	61	positive	positive	ADJ
easat-2210	116	62	effect	effect	NOUN
easat-2210	116	63	on	on	ADP
easat-2210	116	64	y1	y1	NOUN
easat-2210	116	65	with	with	ADP
easat-2210	116	66	a	a	DET
easat-2210	116	67	path	path	NOUN
easat-2210	116	68	coefficient	coefficient	NOUN
easat-2210	116	69	value	value	NOUN
easat-2210	116	70	of	of	ADP
easat-2210	116	71	0.921	0.921	NUM
easat-2210	116	72	,	,	PUNCT
easat-2210	116	73	and	and	CCONJ
easat-2210	116	74	is	be	AUX
easat-2210	116	75	significant	significant	ADJ
easat-2210	116	76	with	with	ADP
easat-2210	116	77	a	a	DET
easat-2210	116	78	pvalue	pvalue	NOUN
easat-2210	116	79	of	of	ADP
easat-2210	116	80	0.001	0.001	NUM
easat-2210	116	81	,	,	PUNCT
easat-2210	116	82	which	which	PRON
easat-2210	116	83	means	mean	VERB
easat-2210	116	84	<	<	X
easat-2210	116	85	0.05	0.05	NUM
easat-2210	116	86	.	.	NOUN
easat-2210	117	1	2	2	NUM
easat-2210	117	2	)	)	PUNCT
easat-2210	117	3	x1	x1	PROPN
easat-2210	117	4	has	have	VERB
easat-2210	117	5	a	a	DET
easat-2210	117	6	positive	positive	ADJ
easat-2210	117	7	effect	effect	NOUN
easat-2210	117	8	on	on	ADP
easat-2210	117	9	y2	y2	PROPN
easat-2210	117	10	with	with	ADP
easat-2210	117	11	a	a	DET
easat-2210	117	12	path	path	NOUN
easat-2210	117	13	coefficient	coefficient	NOUN
easat-2210	117	14	value	value	NOUN
easat-2210	117	15	of	of	ADP
easat-2210	117	16	0.177	0.177	NUM
easat-2210	117	17	,	,	PUNCT
easat-2210	117	18	and	and	CCONJ
easat-2210	117	19	is	be	AUX
easat-2210	117	20	significant	significant	ADJ
easat-2210	117	21	with	with	ADP
easat-2210	117	22	a	a	DET
easat-2210	117	23	pvalue	pvalue	NOUN
easat-2210	117	24	of	of	ADP
easat-2210	117	25	0.017	0.017	NUM
easat-2210	117	26	,	,	PUNCT
easat-2210	117	27	which	which	PRON
easat-2210	117	28	means	mean	VERB
easat-2210	117	29	>	>	X
easat-2210	117	30	0.05	0.05	NUM
easat-2210	117	31	.	.	PUNCT
easat-2210	118	1	3	3	NUM
easat-2210	118	2	)	)	PUNCT
easat-2210	118	3	x1	x1	PROPN
easat-2210	118	4	has	have	VERB
easat-2210	118	5	a	a	DET
easat-2210	118	6	negative	negative	ADJ
easat-2210	118	7	effect	effect	NOUN
easat-2210	118	8	on	on	ADP
easat-2210	118	9	y3	y3	NOUN
easat-2210	118	10	with	with	ADP
easat-2210	118	11	a	a	DET
easat-2210	118	12	path	path	NOUN
easat-2210	118	13	coefficient	coefficient	NOUN
easat-2210	118	14	value	value	NOUN
easat-2210	118	15	of	of	ADP
easat-2210	118	16	-0.008	-0.008	PUNCT
easat-2210	118	17	and	and	CCONJ
easat-2210	118	18	is	be	AUX
easat-2210	118	19	not	not	PART
easat-2210	118	20	significant	significant	ADJ
easat-2210	118	21	with	with	ADP
easat-2210	118	22	a	a	DET
easat-2210	118	23	pvalue	pvalue	NOUN
easat-2210	118	24	of	of	ADP
easat-2210	118	25	0.462	0.462	NUM
easat-2210	118	26	.	.	PUNCT
easat-2210	119	1	4	4	NUM
easat-2210	119	2	)	)	PUNCT
easat-2210	119	3	x2	x2	NOUN
easat-2210	119	4	has	have	VERB
easat-2210	119	5	a	a	DET
easat-2210	119	6	positive	positive	ADJ
easat-2210	119	7	effect	effect	NOUN
easat-2210	119	8	on	on	ADP
easat-2210	119	9	y1	y1	NOUN
easat-2210	119	10	with	with	ADP
easat-2210	119	11	a	a	DET
easat-2210	119	12	path	path	NOUN
easat-2210	119	13	coefficient	coefficient	NOUN
easat-2210	119	14	value	value	NOUN
easat-2210	119	15	of	of	ADP
easat-2210	119	16	3.062	3.062	NUM
easat-2210	119	17	,	,	PUNCT
easat-2210	119	18	and	and	CCONJ
easat-2210	119	19	is	be	AUX
easat-2210	119	20	significant	significant	ADJ
easat-2210	119	21	with	with	ADP
easat-2210	119	22	a	a	DET
easat-2210	119	23	pvalue	pvalue	NOUN
easat-2210	119	24	of	of	ADP
easat-2210	119	25	0.001	0.001	NUM
easat-2210	119	26	,	,	PUNCT
easat-2210	119	27	which	which	PRON
easat-2210	119	28	means	mean	VERB
easat-2210	119	29	<	<	X
easat-2210	119	30	0.05	0.05	NUM
easat-2210	119	31	.	.	NOUN
easat-2210	119	32	5	5	NUM
easat-2210	119	33	)	)	PUNCT
easat-2210	119	34	x2	x2	NOUN
easat-2210	119	35	has	have	VERB
easat-2210	119	36	a	a	DET
easat-2210	119	37	positive	positive	ADJ
easat-2210	119	38	effect	effect	NOUN
easat-2210	119	39	on	on	ADP
easat-2210	119	40	y2	y2	PROPN
easat-2210	119	41	with	with	ADP
easat-2210	119	42	a	a	DET
easat-2210	119	43	path	path	NOUN
easat-2210	119	44	coefficient	coefficient	NOUN
easat-2210	119	45	value	value	NOUN
easat-2210	119	46	of	of	ADP
easat-2210	119	47	0.432	0.432	NUM
easat-2210	119	48	,	,	PUNCT
easat-2210	119	49	and	and	CCONJ
easat-2210	119	50	is	be	AUX
easat-2210	119	51	significant	significant	ADJ
easat-2210	119	52	with	with	ADP
easat-2210	119	53	a	a	DET
easat-2210	119	54	pvalue	pvalue	NOUN
easat-2210	119	55	of	of	ADP
easat-2210	119	56	0.001	0.001	NUM
easat-2210	119	57	,	,	PUNCT
easat-2210	119	58	which	which	PRON
easat-2210	119	59	means	mean	VERB
easat-2210	119	60	<	<	X
easat-2210	119	61	0.05	0.05	NUM
easat-2210	119	62	.	.	NOUN
easat-2210	120	1	6	6	NUM
easat-2210	120	2	)	)	PUNCT
easat-2210	120	3	x2	x2	NOUN
easat-2210	120	4	has	have	VERB
easat-2210	120	5	a	a	DET
easat-2210	120	6	positive	positive	ADJ
easat-2210	120	7	effect	effect	NOUN
easat-2210	120	8	on	on	ADP
easat-2210	120	9	y3	y3	NOUN
easat-2210	120	10	with	with	ADP
easat-2210	120	11	a	a	DET
easat-2210	120	12	path	path	NOUN
easat-2210	120	13	coefficient	coefficient	NOUN
easat-2210	120	14	value	value	NOUN
easat-2210	120	15	of	of	ADP
easat-2210	120	16	0.417	0.417	NUM
easat-2210	120	17	and	and	CCONJ
easat-2210	120	18	is	be	AUX
easat-2210	120	19	significant	significant	ADJ
easat-2210	120	20	with	with	ADP
easat-2210	120	21	a	a	DET
easat-2210	120	22	p	p	NOUN
easat-2210	120	23	-	-	PUNCT
easat-2210	120	24	value	value	NOUN
easat-2210	120	25	of	of	ADP
easat-2210	120	26	0.001	0.001	NUM
easat-2210	120	27	,	,	PUNCT
easat-2210	120	28	which	which	PRON
easat-2210	120	29	means	mean	VERB
easat-2210	120	30	<	<	X
easat-2210	120	31	0.05	0.05	NUM
easat-2210	120	32	.	.	PUNCT
easat-2210	120	33	7	7	NUM
easat-2210	120	34	)	)	PUNCT
easat-2210	120	35	x3	x3	NOUN
easat-2210	120	36	has	have	VERB
easat-2210	120	37	a	a	DET
easat-2210	120	38	positive	positive	ADJ
easat-2210	120	39	effect	effect	NOUN
easat-2210	120	40	on	on	ADP
easat-2210	120	41	y1	y1	NOUN
easat-2210	120	42	with	with	ADP
easat-2210	120	43	a	a	DET
easat-2210	120	44	path	path	NOUN
easat-2210	120	45	coefficient	coefficient	NOUN
easat-2210	120	46	value	value	NOUN
easat-2210	120	47	of	of	ADP
easat-2210	120	48	1.994	1.994	NUM
easat-2210	120	49	,	,	PUNCT
easat-2210	120	50	and	and	CCONJ
easat-2210	120	51	is	be	AUX
easat-2210	120	52	significant	significant	ADJ
easat-2210	120	53	with	with	ADP
easat-2210	120	54	a	a	DET
easat-2210	120	55	pvalue	pvalue	NOUN
easat-2210	120	56	of	of	ADP
easat-2210	120	57	0.001	0.001	NUM
easat-2210	120	58	,	,	PUNCT
easat-2210	120	59	which	which	PRON
easat-2210	120	60	means	mean	VERB
easat-2210	120	61	<	<	X
easat-2210	120	62	0.05	0.05	NUM
easat-2210	120	63	.	.	PUNCT
easat-2210	121	1	8)	8)	NUM
easat-2210	121	2	x3	x3	PROPN
easat-2210	121	3	has	have	VERB
easat-2210	121	4	a	a	DET
easat-2210	121	5	positive	positive	ADJ
easat-2210	121	6	effect	effect	NOUN
easat-2210	121	7	on	on	ADP
easat-2210	121	8	y2	y2	PROPN
easat-2210	121	9	with	with	ADP
easat-2210	121	10	a	a	DET
easat-2210	121	11	path	path	NOUN
easat-2210	121	12	coefficient	coefficient	NOUN
easat-2210	121	13	value	value	NOUN
easat-2210	121	14	of	of	ADP
easat-2210	121	15	0.115	0.115	NUM
easat-2210	121	16	,	,	PUNCT
easat-2210	121	17	and	and	CCONJ
easat-2210	121	18	is	be	AUX
easat-2210	121	19	not	not	PART
easat-2210	121	20	significant	significant	ADJ
easat-2210	121	21	with	with	ADP
easat-2210	121	22	a	a	DET
easat-2210	121	23	pvalue	pvalue	NOUN
easat-2210	121	24	of	of	ADP
easat-2210	121	25	0.086	0.086	NUM
easat-2210	121	26	,	,	PUNCT
easat-2210	121	27	which	which	PRON
easat-2210	121	28	means	mean	VERB
easat-2210	121	29	>	>	X
easat-2210	121	30	0.05	0.05	NUM
easat-2210	121	31	.	.	PUNCT
easat-2210	121	32	9	9	NUM
easat-2210	121	33	)	)	PUNCT
easat-2210	121	34	x3	x3	NOUN
easat-2210	121	35	has	have	VERB
easat-2210	121	36	a	a	DET
easat-2210	121	37	positive	positive	ADJ
easat-2210	121	38	effect	effect	NOUN
easat-2210	121	39	on	on	ADP
easat-2210	121	40	y3	y3	NOUN
easat-2210	121	41	with	with	ADP
easat-2210	121	42	a	a	DET
easat-2210	121	43	path	path	NOUN
easat-2210	121	44	coefficient	coefficient	NOUN
easat-2210	121	45	value	value	NOUN
easat-2210	121	46	of	of	ADP
easat-2210	121	47	0.38	0.38	NUM
easat-2210	121	48	and	and	CCONJ
easat-2210	121	49	is	be	AUX
easat-2210	121	50	significant	significant	ADJ
easat-2210	121	51	with	with	ADP
easat-2210	121	52	a	a	DET
easat-2210	121	53	p	p	NOUN
easat-2210	121	54	-	-	PUNCT
easat-2210	121	55	value	value	NOUN
easat-2210	121	56	of	of	ADP
easat-2210	121	57	0.001	0.001	NUM
easat-2210	121	58	,	,	PUNCT
easat-2210	121	59	which	which	PRON
easat-2210	121	60	means	mean	VERB
easat-2210	121	61	<	<	X
easat-2210	121	62	0.05	0.05	NUM
easat-2210	121	63	.	.	PUNCT
easat-2210	121	64	10	10	NUM
easat-2210	121	65	)	)	PUNCT
easat-2210	122	1	x4	x4	NOUN
easat-2210	122	2	has	have	VERB
easat-2210	122	3	a	a	DET
easat-2210	122	4	positive	positive	ADJ
easat-2210	122	5	effect	effect	NOUN
easat-2210	122	6	on	on	ADP
easat-2210	122	7	y1	y1	NOUN
easat-2210	122	8	with	with	ADP
easat-2210	122	9	a	a	DET
easat-2210	122	10	path	path	NOUN
easat-2210	122	11	coefficient	coefficient	NOUN
easat-2210	122	12	value	value	NOUN
easat-2210	122	13	of	of	ADP
easat-2210	122	14	0.19	0.19	NUM
easat-2210	122	15	,	,	PUNCT
easat-2210	122	16	and	and	CCONJ
easat-2210	122	17	is	be	AUX
easat-2210	122	18	significant	significant	ADJ
easat-2210	122	19	with	with	ADP
easat-2210	122	20	a	a	DET
easat-2210	122	21	p	p	NOUN
easat-2210	122	22	-	-	PUNCT
easat-2210	122	23	value	value	NOUN
easat-2210	122	24	of	of	ADP
easat-2210	122	25	0.011	0.011	NUM
easat-2210	122	26	,	,	PUNCT
easat-2210	122	27	which	which	PRON
easat-2210	122	28	means	mean	VERB
easat-2210	122	29	<	<	X
easat-2210	122	30	0.05	0.05	NUM
easat-2210	122	31	.	.	PUNCT
easat-2210	122	32	11	11	NUM
easat-2210	122	33	)	)	PUNCT
easat-2210	122	34	x4	x4	NOUN
easat-2210	122	35	has	have	VERB
easat-2210	122	36	a	a	DET
easat-2210	122	37	positive	positive	ADJ
easat-2210	122	38	effect	effect	NOUN
easat-2210	122	39	on	on	ADP
easat-2210	122	40	y2	y2	PROPN
easat-2210	122	41	with	with	ADP
easat-2210	122	42	a	a	DET
easat-2210	122	43	path	path	NOUN
easat-2210	122	44	coefficient	coefficient	NOUN
easat-2210	122	45	value	value	NOUN
easat-2210	122	46	of	of	ADP
easat-2210	122	47	0.232	0.232	NUM
easat-2210	122	48	,	,	PUNCT
easat-2210	122	49	and	and	CCONJ
easat-2210	122	50	is	be	AUX
easat-2210	122	51	significant	significant	ADJ
easat-2210	122	52	with	with	ADP
easat-2210	122	53	a	a	DET
easat-2210	122	54	pvalue	pvalue	NOUN
easat-2210	122	55	of	of	ADP
easat-2210	122	56	0.002	0.002	NUM
easat-2210	122	57	,	,	PUNCT
easat-2210	122	58	which	which	PRON
easat-2210	122	59	means	mean	VERB
easat-2210	122	60	<	<	X
easat-2210	122	61	0.05	0.05	NUM
easat-2210	122	62	.	.	PUNCT
easat-2210	122	63	12	12	NUM
easat-2210	122	64	)	)	PUNCT
easat-2210	122	65	x4	x4	NOUN
easat-2210	122	66	has	have	VERB
easat-2210	122	67	a	a	DET
easat-2210	122	68	positive	positive	ADJ
easat-2210	122	69	effect	effect	NOUN
easat-2210	122	70	on	on	ADP
easat-2210	122	71	y3	y3	NOUN
easat-2210	122	72	with	with	ADP
easat-2210	122	73	a	a	DET
easat-2210	122	74	path	path	NOUN
easat-2210	122	75	coefficient	coefficient	NOUN
easat-2210	122	76	value	value	NOUN
easat-2210	122	77	of	of	ADP
easat-2210	122	78	-0.008	-0.008	PUNCT
easat-2210	122	79	and	and	CCONJ
easat-2210	122	80	is	be	AUX
easat-2210	122	81	not	not	PART
easat-2210	122	82	significant	significant	ADJ
easat-2210	122	83	with	with	ADP
easat-2210	122	84	a	a	DET
easat-2210	122	85	pvalue	pvalue	NOUN
easat-2210	122	86	of	of	ADP
easat-2210	122	87	0.235	0.235	NUM
easat-2210	122	88	which	which	PRON
easat-2210	122	89	means	mean	VERB
easat-2210	122	90	>	>	X
easat-2210	122	91	0.05	0.05	NUM
easat-2210	122	92	.	.	PUNCT
easat-2210	122	93	13	13	NUM
easat-2210	122	94	)	)	PUNCT
easat-2210	122	95	x5	x5	PROPN
easat-2210	122	96	has	have	VERB
easat-2210	122	97	a	a	DET
easat-2210	122	98	positive	positive	ADJ
easat-2210	122	99	effect	effect	NOUN
easat-2210	122	100	on	on	ADP
easat-2210	122	101	y1	y1	NOUN
easat-2210	122	102	with	with	ADP
easat-2210	122	103	a	a	DET
easat-2210	122	104	path	path	NOUN
easat-2210	122	105	coefficient	coefficient	NOUN
easat-2210	122	106	value	value	NOUN
easat-2210	122	107	of	of	ADP
easat-2210	122	108	0.609	0.609	NUM
easat-2210	122	109	,	,	PUNCT
easat-2210	122	110	and	and	CCONJ
easat-2210	122	111	is	be	AUX
easat-2210	122	112	significant	significant	ADJ
easat-2210	122	113	with	with	ADP
easat-2210	122	114	a	a	DET
easat-2210	122	115	pvalue	pvalue	NOUN
easat-2210	122	116	of	of	ADP
easat-2210	122	117	0.001	0.001	NUM
easat-2210	122	118	,	,	PUNCT
easat-2210	122	119	which	which	PRON
easat-2210	122	120	means	mean	VERB
easat-2210	122	121	<	<	X
easat-2210	122	122	0.05	0.05	NUM
easat-2210	122	123	.	.	PUNCT
easat-2210	122	124	14	14	NUM
easat-2210	122	125	)	)	PUNCT
easat-2210	122	126	x5	x5	PROPN
easat-2210	122	127	has	have	VERB
easat-2210	122	128	a	a	DET
easat-2210	122	129	positive	positive	ADJ
easat-2210	122	130	effect	effect	NOUN
easat-2210	122	131	on	on	ADP
easat-2210	122	132	y2	y2	PROPN
easat-2210	122	133	with	with	ADP
easat-2210	122	134	a	a	DET
easat-2210	122	135	path	path	NOUN
easat-2210	122	136	coefficient	coefficient	NOUN
easat-2210	122	137	value	value	NOUN
easat-2210	122	138	of	of	ADP
easat-2210	122	139	0.393	0.393	NUM
easat-2210	122	140	,	,	PUNCT
easat-2210	122	141	and	and	CCONJ
easat-2210	122	142	is	be	AUX
easat-2210	122	143	significant	significant	ADJ
easat-2210	122	144	with	with	ADP
easat-2210	122	145	a	a	DET
easat-2210	122	146	pvalue	pvalue	NOUN
easat-2210	122	147	of	of	ADP
easat-2210	122	148	0.001	0.001	NUM
easat-2210	122	149	,	,	PUNCT
easat-2210	122	150	which	which	PRON
easat-2210	122	151	means	mean	VERB
easat-2210	122	152	<	<	X
easat-2210	122	153	0.05	0.05	NUM
easat-2210	122	154	.	.	PUNCT
easat-2210	123	1	1078	1078	NUM
easat-2210	123	2	edelweiss	edelweiss	PROPN
easat-2210	123	3	applied	apply	VERB
easat-2210	123	4	science	science	NOUN
easat-2210	123	5	and	and	CCONJ
easat-2210	123	6	technology	technology	NOUN
easat-2210	123	7	issn	issn	PROPN
easat-2210	123	8	:	:	PUNCT
easat-2210	123	9	2576	2576	NUM
easat-2210	123	10	-	-	SYM
easat-2210	123	11	8484	8484	NUM
easat-2210	123	12	vol	vol	NOUN
easat-2210	123	13	.	.	PROPN
easat-2210	123	14	8	8	NUM
easat-2210	123	15	,	,	PUNCT
easat-2210	123	16	no	no	INTJ
easat-2210	123	17	.	.	NOUN
easat-2210	124	1	6	6	NUM
easat-2210	124	2	:	:	SYM
easat-2210	124	3	1073	1073	NUM
easat-2210	124	4	-	-	SYM
easat-2210	124	5	1081	1081	NUM
easat-2210	124	6	,	,	PUNCT
easat-2210	124	7	2024	2024	NUM
easat-2210	124	8	doi	doi	NOUN
easat-2210	124	9	:	:	PUNCT
easat-2210	124	10	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	124	11	©	©	ADP
easat-2210	124	12	2024	2024	NUM
easat-2210	124	13	by	by	ADP
easat-2210	124	14	the	the	DET
easat-2210	124	15	authors	author	NOUN
easat-2210	124	16	;	;	PUNCT
easat-2210	124	17	licensee	licensee	PROPN
easat-2210	124	18	learning	learning	NOUN
easat-2210	124	19	gate	gate	NOUN
easat-2210	124	20	15	15	NUM
easat-2210	124	21	)	)	PUNCT
easat-2210	124	22	x5	x5	PROPN
easat-2210	124	23	has	have	VERB
easat-2210	124	24	a	a	DET
easat-2210	124	25	positive	positive	ADJ
easat-2210	124	26	effect	effect	NOUN
easat-2210	124	27	on	on	ADP
easat-2210	124	28	y3	y3	NOUN
easat-2210	124	29	with	with	ADP
easat-2210	124	30	a	a	DET
easat-2210	124	31	path	path	NOUN
easat-2210	124	32	coefficient	coefficient	NOUN
easat-2210	124	33	value	value	NOUN
easat-2210	124	34	of	of	ADP
easat-2210	124	35	0.085	0.085	NUM
easat-2210	124	36	and	and	CCONJ
easat-2210	124	37	is	be	AUX
easat-2210	124	38	not	not	PART
easat-2210	124	39	significant	significant	ADJ
easat-2210	124	40	with	with	ADP
easat-2210	124	41	a	a	DET
easat-2210	124	42	pvalue	pvalue	NOUN
easat-2210	124	43	of	of	ADP
easat-2210	124	44	0.158	0.158	NUM
easat-2210	124	45	which	which	PRON
easat-2210	124	46	means	mean	VERB
easat-2210	124	47	>	>	X
easat-2210	124	48	0.05	0.05	NUM
easat-2210	124	49	.	.	PUNCT
easat-2210	124	50	16	16	NUM
easat-2210	124	51	)	)	PUNCT
easat-2210	124	52	y1	y1	NOUN
easat-2210	124	53	has	have	VERB
easat-2210	124	54	a	a	DET
easat-2210	124	55	positive	positive	ADJ
easat-2210	124	56	effect	effect	NOUN
easat-2210	124	57	on	on	ADP
easat-2210	124	58	y3	y3	NOUN
easat-2210	124	59	with	with	ADP
easat-2210	124	60	a	a	DET
easat-2210	124	61	path	path	NOUN
easat-2210	124	62	coefficient	coefficient	NOUN
easat-2210	124	63	value	value	NOUN
easat-2210	124	64	of	of	ADP
easat-2210	124	65	0.899	0.899	NUM
easat-2210	124	66	and	and	CCONJ
easat-2210	124	67	is	be	AUX
easat-2210	124	68	significant	significant	ADJ
easat-2210	124	69	with	with	ADP
easat-2210	124	70	a	a	DET
easat-2210	124	71	p	p	NOUN
easat-2210	124	72	-	-	PUNCT
easat-2210	124	73	value	value	NOUN
easat-2210	124	74	of	of	ADP
easat-2210	124	75	0.001	0.001	NUM
easat-2210	124	76	,	,	PUNCT
easat-2210	124	77	which	which	PRON
easat-2210	124	78	means	mean	VERB
easat-2210	124	79	<	<	X
easat-2210	124	80	0.05	0.05	NUM
easat-2210	124	81	.	.	PUNCT
easat-2210	124	82	17	17	NUM
easat-2210	124	83	)	)	PUNCT
easat-2210	125	1	y2	y2	NOUN
easat-2210	125	2	has	have	VERB
easat-2210	125	3	a	a	DET
easat-2210	125	4	positive	positive	ADJ
easat-2210	125	5	effect	effect	NOUN
easat-2210	125	6	on	on	ADP
easat-2210	125	7	y3	y3	NOUN
easat-2210	125	8	with	with	ADP
easat-2210	125	9	a	a	DET
easat-2210	125	10	path	path	NOUN
easat-2210	125	11	coefficient	coefficient	NOUN
easat-2210	125	12	value	value	NOUN
easat-2210	125	13	of	of	ADP
easat-2210	125	14	0.666	0.666	NUM
easat-2210	125	15	and	and	CCONJ
easat-2210	125	16	is	be	AUX
easat-2210	125	17	significant	significant	ADJ
easat-2210	125	18	with	with	ADP
easat-2210	125	19	a	a	DET
easat-2210	125	20	p	p	NOUN
easat-2210	125	21	-	-	PUNCT
easat-2210	125	22	value	value	NOUN
easat-2210	125	23	of	of	ADP
easat-2210	125	24	0.001	0.001	NUM
easat-2210	125	25	,	,	PUNCT
easat-2210	125	26	which	which	PRON
easat-2210	125	27	means	mean	VERB
easat-2210	125	28	<	<	X
easat-2210	125	29	0.05	0.05	NUM
easat-2210	125	30	.	.	PUNCT
easat-2210	125	31	18	18	NUM
easat-2210	125	32	)	)	PUNCT
easat-2210	125	33	z	z	NOUN
easat-2210	125	34	does	do	AUX
easat-2210	125	35	not	not	PART
easat-2210	125	36	significantly	significantly	ADV
easat-2210	125	37	moderate	moderate	VERB
easat-2210	125	38	the	the	DET
easat-2210	125	39	influence	influence	NOUN
easat-2210	125	40	of	of	ADP
easat-2210	125	41	y1	y1	NOUN
easat-2210	125	42	on	on	ADP
easat-2210	125	43	y3	y3	NOUN
easat-2210	125	44	with	with	ADP
easat-2210	125	45	a	a	DET
easat-2210	125	46	path	path	NOUN
easat-2210	125	47	coefficient	coefficient	NOUN
easat-2210	125	48	value	value	NOUN
easat-2210	125	49	of	of	ADP
easat-2210	125	50	0.033	0.033	NUM
easat-2210	125	51	and	and	CCONJ
easat-2210	125	52	is	be	AUX
easat-2210	125	53	not	not	PART
easat-2210	125	54	significant	significant	ADJ
easat-2210	125	55	with	with	ADP
easat-2210	125	56	p	p	NOUN
easat-2210	125	57	-	-	PUNCT
easat-2210	125	58	value	value	NOUN
easat-2210	125	59	=	=	PUNCT
easat-2210	125	60	0.224	0.224	NUM
easat-2210	125	61	>	>	PUNCT
easat-2210	125	62	0.05	0.05	NUM
easat-2210	125	63	.	.	PUNCT
easat-2210	125	64	19	19	NUM
easat-2210	125	65	)	)	PUNCT
easat-2210	125	66	z	z	NOUN
easat-2210	125	67	does	do	AUX
easat-2210	125	68	not	not	PART
easat-2210	125	69	significantly	significantly	ADV
easat-2210	125	70	moderate	moderate	VERB
easat-2210	125	71	the	the	DET
easat-2210	125	72	influence	influence	NOUN
easat-2210	125	73	of	of	ADP
easat-2210	125	74	y2	y2	PROPN
easat-2210	125	75	on	on	ADP
easat-2210	125	76	y3	y3	NOUN
easat-2210	125	77	with	with	ADP
easat-2210	125	78	a	a	DET
easat-2210	125	79	path	path	NOUN
easat-2210	125	80	coefficient	coefficient	NOUN
easat-2210	125	81	value	value	NOUN
easat-2210	125	82	of	of	ADP
easat-2210	125	83	0.02	0.02	NUM
easat-2210	125	84	and	and	CCONJ
easat-2210	125	85	is	be	AUX
easat-2210	125	86	not	not	PART
easat-2210	125	87	significant	significant	ADJ
easat-2210	125	88	with	with	ADP
easat-2210	125	89	a	a	DET
easat-2210	125	90	p	p	NOUN
easat-2210	125	91	-	-	PUNCT
easat-2210	125	92	value	value	NOUN
easat-2210	125	93	=	=	NOUN
easat-2210	125	94	0.41	0.41	NUM
easat-2210	125	95	>	>	NOUN
easat-2210	125	96	0.05	0.05	NUM
easat-2210	125	97	.	.	PUNCT
easat-2210	126	1	this	this	DET
easat-2210	126	2	result	result	NOUN
easat-2210	126	3	can	can	AUX
easat-2210	126	4	also	also	ADV
easat-2210	126	5	be	be	AUX
easat-2210	126	6	seen	see	VERB
easat-2210	126	7	in	in	ADP
easat-2210	126	8	the	the	DET
easat-2210	126	9	model	model	NOUN
easat-2210	126	10	image	image	NOUN
easat-2210	126	11	below	below	ADV
easat-2210	126	12	:	:	PUNCT
easat-2210	126	13	table	table	NOUN
easat-2210	126	14	2	2	NUM
easat-2210	127	1	.	.	X
easat-2210	127	2	goodness	goodness	NOUN
easat-2210	127	3	of	of	ADP
easat-2210	127	4	fit	fit	ADJ
easat-2210	127	5	test	test	NOUN
easat-2210	127	6	.	.	PUNCT
easat-2210	128	1	indicator	indicator	NOUN
easat-2210	128	2	mark	mark	VERB
easat-2210	128	3	p	p	PROPN
easat-2210	128	4	-	-	PUNCT
easat-2210	128	5	value	value	NOUN
easat-2210	128	6	average	average	ADJ
easat-2210	128	7	path	path	NOUN
easat-2210	128	8	coefficient	coefficient	NOUN
easat-2210	128	9	(	(	PUNCT
easat-2210	128	10	apc	apc	PROPN
easat-2210	128	11	0.563	0.563	NUM
easat-2210	128	12	<	<	NOUN
easat-2210	128	13	0.001	0.001	NUM
easat-2210	128	14	average	average	ADJ
easat-2210	128	15	r	r	NOUN
easat-2210	128	16	-	-	PUNCT
easat-2210	128	17	squared	squared	ADJ
easat-2210	128	18	(	(	PUNCT
easat-2210	128	19	ars	ar	NOUN
easat-2210	128	20	3.430	3.430	NUM
easat-2210	128	21	<	<	NOUN
easat-2210	128	22	0.001	0.001	NUM
easat-2210	128	23	average	average	ADJ
easat-2210	128	24	adjusted	adjust	VERB
easat-2210	128	25	r	r	NOUN
easat-2210	128	26	-	-	PUNCT
easat-2210	128	27	squared	squared	ADJ
easat-2210	128	28	(	(	PUNCT
easat-2210	128	29	aars	aar	NOUN
easat-2210	128	30	)	)	PUNCT
easat-2210	128	31	3,540	3,540	NUM
easat-2210	128	32	<	<	SYM
easat-2210	128	33	0.001	0.001	NUM
easat-2210	128	34	average	average	ADJ
easat-2210	128	35	block	block	NOUN
easat-2210	128	36	vif	vif	NOUN
easat-2210	128	37	(	(	PUNCT
easat-2210	128	38	avif)=	avif)=	PROPN
easat-2210	128	39	316.376	316.376	NUM
easat-2210	128	40	,	,	PUNCT
easat-2210	128	41	acceptable	acceptable	ADJ
easat-2210	128	42	if	if	SCONJ
easat-2210	128	43	<	<	X
easat-2210	128	44	=	=	SYM
easat-2210	128	45	5	5	NUM
easat-2210	128	46	,	,	PUNCT
easat-2210	128	47	ideally	ideally	ADV
easat-2210	128	48	<	<	X
easat-2210	128	49	=	=	SYM
easat-2210	128	50	3.3	3.3	NUM
easat-2210	128	51	average	average	ADJ
easat-2210	128	52	full	full	ADJ
easat-2210	128	53	collinearity	collinearity	NOUN
easat-2210	128	54	vif	vif	NOUN
easat-2210	128	55	(	(	PUNCT
easat-2210	128	56	afvif)=6611.957	afvif)=6611.957	PROPN
easat-2210	128	57	,	,	PUNCT
easat-2210	128	58	acceptable	acceptable	ADJ
easat-2210	128	59	if	if	SCONJ
easat-2210	128	60	<	<	X
easat-2210	128	61	=	=	SYM
easat-2210	128	62	5	5	NUM
easat-2210	128	63	,	,	PUNCT
easat-2210	128	64	ideally	ideally	ADV
easat-2210	128	65	<	<	X
easat-2210	128	66	=	=	SYM
easat-2210	128	67	3.3	3.3	NUM
easat-2210	128	68	tenenhaus	tenenhaus	ADP
easat-2210	128	69	gof	gof	NOUN
easat-2210	128	70	(	(	PUNCT
easat-2210	128	71	gof)=1.413	gof)=1.413	X
easat-2210	128	72	,	,	PUNCT
easat-2210	128	73	small	small	ADJ
easat-2210	128	74	>	>	X
easat-2210	128	75	=	=	SYM
easat-2210	128	76	0.1	0.1	NUM
easat-2210	128	77	,	,	PUNCT
easat-2210	128	78	medium	medium	NOUN
easat-2210	128	79	>	>	NOUN
easat-2210	128	80	=	=	NOUN
easat-2210	128	81	0.25	0.25	NUM
easat-2210	128	82	,	,	PUNCT
easat-2210	128	83	large	large	ADJ
easat-2210	128	84	>	>	X
easat-2210	128	85	=	=	PROPN
easat-2210	128	86	0.36	0.36	NUM
easat-2210	128	87	simpson	simpson	PROPN
easat-2210	128	88	's	's	PART
easat-2210	128	89	paradox	paradox	ADJ
easat-2210	128	90	ratio	ratio	NOUN
easat-2210	128	91	(	(	PUNCT
easat-2210	128	92	spr)=0.947	spr)=0.947	ADJ
easat-2210	128	93	,	,	PUNCT
easat-2210	128	94	acceptable	acceptable	ADJ
easat-2210	128	95	if	if	SCONJ
easat-2210	128	96	>	>	X
easat-2210	128	97	=	=	NOUN
easat-2210	128	98	0.7	0.7	NUM
easat-2210	128	99	,	,	PUNCT
easat-2210	128	100	ideal	ideal	ADJ
easat-2210	128	101	=	=	SYM
easat-2210	128	102	1	1	NUM
easat-2210	128	103	r	r	NOUN
easat-2210	128	104	-	-	PUNCT
easat-2210	128	105	squared	square	VERB
easat-2210	128	106	contribution	contribution	NOUN
easat-2210	128	107	ratio	ratio	NOUN
easat-2210	128	108	(	(	PUNCT
easat-2210	128	109	rscr)=0.999	rscr)=0.999	NOUN
easat-2210	128	110	,	,	PUNCT
easat-2210	128	111	acceptable	acceptable	ADJ
easat-2210	128	112	if	if	SCONJ
easat-2210	128	113	>	>	X
easat-2210	128	114	=	=	NOUN
easat-2210	128	115	0.9	0.9	NUM
easat-2210	128	116	,	,	PUNCT
easat-2210	128	117	ideally	ideally	ADV
easat-2210	128	118	=	=	SYM
easat-2210	128	119	1	1	NUM
easat-2210	128	120	statistical	statistical	ADJ
easat-2210	128	121	suppression	suppression	NOUN
easat-2210	128	122	ratio	ratio	NOUN
easat-2210	128	123	(	(	PUNCT
easat-2210	128	124	ssr)=0.895	ssr)=0.895	ADJ
easat-2210	128	125	,	,	PUNCT
easat-2210	128	126	acceptable	acceptable	ADJ
easat-2210	128	127	if	if	SCONJ
easat-2210	128	128	>	>	SYM
easat-2210	128	129	=	=	SYM
easat-2210	128	130	0.7	0.7	NUM
easat-2210	128	131	nonlinear	nonlinear	ADJ
easat-2210	128	132	bivariate	bivariate	ADJ
easat-2210	128	133	causality	causality	NOUN
easat-2210	128	134	direction	direction	NOUN
easat-2210	128	135	ratio	ratio	NOUN
easat-2210	128	136	(	(	PUNCT
easat-2210	128	137	nlbcdr)=0.895	nlbcdr)=0.895	PROPN
easat-2210	128	138	,	,	PUNCT
easat-2210	128	139	acceptable	acceptable	ADJ
easat-2210	128	140	if	if	SCONJ
easat-2210	128	141	>	>	X
easat-2210	128	142	=	=	SYM
easat-2210	128	143	0.7	0.7	NUM
easat-2210	128	144	based	base	VERB
easat-2210	128	145	on	on	ADP
easat-2210	128	146	the	the	DET
easat-2210	128	147	results	result	NOUN
easat-2210	128	148	of	of	ADP
easat-2210	128	149	the	the	DET
easat-2210	128	150	goodness	goodness	NOUN
easat-2210	128	151	of	of	ADP
easat-2210	128	152	fit	fit	ADJ
easat-2210	128	153	test	test	NOUN
easat-2210	128	154	,	,	PUNCT
easat-2210	128	155	it	it	PRON
easat-2210	128	156	can	can	AUX
easat-2210	128	157	be	be	AUX
easat-2210	128	158	concluded	conclude	VERB
easat-2210	128	159	that	that	SCONJ
easat-2210	128	160	:	:	PUNCT
easat-2210	128	161	1	1	X
easat-2210	128	162	)	)	PUNCT
easat-2210	128	163	based	base	VERB
easat-2210	128	164	on	on	ADP
easat-2210	128	165	the	the	DET
easat-2210	128	166	apc	apc	PROPN
easat-2210	128	167	indicator	indicator	NOUN
easat-2210	128	168	,	,	PUNCT
easat-2210	128	169	the	the	DET
easat-2210	128	170	apc	apc	PROPN
easat-2210	128	171	value	value	NOUN
easat-2210	128	172	is	be	AUX
easat-2210	128	173	known	know	VERB
easat-2210	128	174	to	to	PART
easat-2210	128	175	be	be	AUX
easat-2210	128	176	0.563	0.563	NUM
easat-2210	128	177	,	,	PUNCT
easat-2210	128	178	with	with	ADP
easat-2210	128	179	p	p	NOUN
easat-2210	128	180	-	-	PUNCT
easat-2210	128	181	value	value	NOUN
easat-2210	128	182	=	=	NOUN
easat-2210	128	183	0.001	0.001	NUM
easat-2210	128	184	<	<	X
easat-2210	128	185	0.05	0.05	NUM
easat-2210	128	186	,	,	PUNCT
easat-2210	128	187	which	which	PRON
easat-2210	128	188	means	mean	VERB
easat-2210	128	189	that	that	SCONJ
easat-2210	128	190	the	the	DET
easat-2210	128	191	model	model	NOUN
easat-2210	128	192	fit	fit	ADJ
easat-2210	128	193	test	test	NOUN
easat-2210	128	194	is	be	AUX
easat-2210	128	195	fulfilled	fulfil	VERB
easat-2210	128	196	.	.	PUNCT
easat-2210	129	1	2	2	X
easat-2210	129	2	)	)	PUNCT
easat-2210	129	3	based	base	VERB
easat-2210	129	4	on	on	ADP
easat-2210	129	5	the	the	DET
easat-2210	129	6	ars	ar	NOUN
easat-2210	129	7	indicator	indicator	NOUN
easat-2210	129	8	,	,	PUNCT
easat-2210	129	9	it	it	PRON
easat-2210	129	10	is	be	AUX
easat-2210	129	11	known	know	VERB
easat-2210	129	12	that	that	SCONJ
easat-2210	129	13	the	the	DET
easat-2210	129	14	ars	ar	NOUN
easat-2210	129	15	value	value	NOUN
easat-2210	129	16	is	be	AUX
easat-2210	129	17	3,430	3,430	NUM
easat-2210	129	18	,	,	PUNCT
easat-2210	129	19	with	with	ADP
easat-2210	129	20	p	p	NOUN
easat-2210	129	21	-	-	PUNCT
easat-2210	129	22	value	value	NOUN
easat-2210	129	23	=	=	NOUN
easat-2210	129	24	0.001	0.001	NUM
easat-2210	129	25	<	<	X
easat-2210	129	26	0.05	0.05	NUM
easat-2210	129	27	,	,	PUNCT
easat-2210	129	28	which	which	PRON
easat-2210	129	29	means	mean	VERB
easat-2210	129	30	that	that	SCONJ
easat-2210	129	31	the	the	DET
easat-2210	129	32	model	model	NOUN
easat-2210	129	33	fit	fit	ADJ
easat-2210	129	34	test	test	NOUN
easat-2210	129	35	is	be	AUX
easat-2210	129	36	fit	fit	ADJ
easat-2210	129	37	.	.	PUNCT
easat-2210	130	1	3	3	X
easat-2210	130	2	)	)	PUNCT
easat-2210	130	3	based	base	VERB
easat-2210	130	4	on	on	ADP
easat-2210	130	5	the	the	DET
easat-2210	130	6	aars	aar	NOUN
easat-2210	130	7	indicator	indicator	NOUN
easat-2210	130	8	,	,	PUNCT
easat-2210	130	9	it	it	PRON
easat-2210	130	10	is	be	AUX
easat-2210	130	11	known	know	VERB
easat-2210	130	12	that	that	SCONJ
easat-2210	130	13	the	the	DET
easat-2210	130	14	aars	aar	NOUN
easat-2210	130	15	value	value	NOUN
easat-2210	130	16	is	be	AUX
easat-2210	130	17	3,540	3,540	NUM
easat-2210	130	18	,	,	PUNCT
easat-2210	130	19	with	with	ADP
easat-2210	130	20	p	p	NOUN
easat-2210	130	21	-	-	PUNCT
easat-2210	130	22	value	value	NOUN
easat-2210	130	23	=	=	NOUN
easat-2210	130	24	0.001	0.001	NUM
easat-2210	130	25	<	<	X
easat-2210	130	26	0.05	0.05	NUM
easat-2210	130	27	,	,	PUNCT
easat-2210	130	28	which	which	PRON
easat-2210	130	29	means	mean	VERB
easat-2210	130	30	that	that	SCONJ
easat-2210	130	31	the	the	DET
easat-2210	130	32	model	model	NOUN
easat-2210	130	33	fit	fit	ADJ
easat-2210	130	34	test	test	NOUN
easat-2210	130	35	is	be	AUX
easat-2210	130	36	fit	fit	ADJ
easat-2210	130	37	.	.	PUNCT
easat-2210	131	1	4	4	NUM
easat-2210	131	2	)	)	PUNCT
easat-2210	131	3	based	base	VERB
easat-2210	131	4	on	on	ADP
easat-2210	131	5	the	the	DET
easat-2210	131	6	afvif	afvif	NOUN
easat-2210	131	7	indicator	indicator	NOUN
easat-2210	131	8	,	,	PUNCT
easat-2210	131	9	it	it	PRON
easat-2210	131	10	is	be	AUX
easat-2210	131	11	known	know	VERB
easat-2210	131	12	that	that	SCONJ
easat-2210	131	13	the	the	DET
easat-2210	131	14	afvif	afvif	NOUN
easat-2210	131	15	value	value	NOUN
easat-2210	131	16	is	be	AUX
easat-2210	131	17	316.376	316.376	NUM
easat-2210	131	18	<	<	X
easat-2210	131	19	5	5	NUM
easat-2210	131	20	,	,	PUNCT
easat-2210	131	21	which	which	PRON
easat-2210	131	22	means	mean	VERB
easat-2210	131	23	that	that	SCONJ
easat-2210	131	24	the	the	DET
easat-2210	131	25	model	model	NOUN
easat-2210	131	26	fit	fit	ADJ
easat-2210	131	27	test	test	NOUN
easat-2210	131	28	is	be	AUX
easat-2210	131	29	fit	fit	ADJ
easat-2210	131	30	.	.	PUNCT
easat-2210	131	31	5	5	NUM
easat-2210	131	32	)	)	PUNCT
easat-2210	131	33	based	base	VERB
easat-2210	131	34	on	on	ADP
easat-2210	131	35	the	the	DET
easat-2210	131	36	gof	gof	NOUN
easat-2210	131	37	indicator	indicator	NOUN
easat-2210	131	38	,	,	PUNCT
easat-2210	131	39	it	it	PRON
easat-2210	131	40	is	be	AUX
easat-2210	131	41	known	know	VERB
easat-2210	131	42	that	that	SCONJ
easat-2210	131	43	the	the	DET
easat-2210	131	44	gof	gof	NOUN
easat-2210	131	45	value	value	NOUN
easat-2210	131	46	is	be	AUX
easat-2210	131	47	1.413>=	1.413>=	NUM
easat-2210	131	48	0.25	0.25	NUM
easat-2210	131	49	,	,	PUNCT
easat-2210	131	50	which	which	PRON
easat-2210	131	51	means	mean	VERB
easat-2210	131	52	that	that	SCONJ
easat-2210	131	53	the	the	DET
easat-2210	131	54	model	model	NOUN
easat-2210	131	55	fit	fit	ADJ
easat-2210	131	56	test	test	NOUN
easat-2210	131	57	is	be	AUX
easat-2210	131	58	classified	classify	VERB
easat-2210	131	59	as	as	ADP
easat-2210	131	60	strong	strong	ADJ
easat-2210	131	61	(	(	PUNCT
easat-2210	131	62	large	large	ADJ
easat-2210	131	63	)	)	PUNCT
easat-2210	131	64	.	.	PUNCT
easat-2210	132	1	5	5	X
easat-2210	132	2	.	.	X
easat-2210	132	3	conclusion	conclusion	NOUN
easat-2210	132	4	1	1	NUM
easat-2210	132	5	)	)	PUNCT
easat-2210	132	6	professional	professional	ADJ
easat-2210	132	7	ethics	ethic	NOUN
easat-2210	132	8	have	have	VERB
easat-2210	132	9	a	a	DET
easat-2210	132	10	positive	positive	ADJ
easat-2210	132	11	and	and	CCONJ
easat-2210	132	12	significant	significant	ADJ
easat-2210	132	13	effect	effect	NOUN
easat-2210	132	14	on	on	ADP
easat-2210	132	15	independence	independence	NOUN
easat-2210	132	16	.	.	PUNCT
easat-2210	133	1	this	this	PRON
easat-2210	133	2	means	mean	VERB
easat-2210	133	3	that	that	SCONJ
easat-2210	133	4	the	the	PRON
easat-2210	133	5	higher	high	ADJ
easat-2210	133	6	the	the	DET
easat-2210	133	7	professional	professional	ADJ
easat-2210	133	8	ethics	ethic	NOUN
easat-2210	133	9	,	,	PUNCT
easat-2210	133	10	the	the	PRON
easat-2210	133	11	better	well	ADJ
easat-2210	133	12	the	the	DET
easat-2210	133	13	audit	audit	NOUN
easat-2210	133	14	quality	quality	NOUN
easat-2210	133	15	.	.	PUNCT
easat-2210	134	1	in	in	ADP
easat-2210	134	2	other	other	ADJ
easat-2210	134	3	words	word	NOUN
easat-2210	134	4	,	,	PUNCT
easat-2210	134	5	the	the	PRON
easat-2210	134	6	higher	high	ADJ
easat-2210	134	7	the	the	DET
easat-2210	134	8	auditor	auditor	NOUN
easat-2210	134	9	's	's	PART
easat-2210	134	10	ethics	ethic	NOUN
easat-2210	134	11	,	,	PUNCT
easat-2210	134	12	the	the	PRON
easat-2210	134	13	better	well	ADJ
easat-2210	134	14	the	the	DET
easat-2210	134	15	audit	audit	NOUN
easat-2210	134	16	quality	quality	NOUN
easat-2210	134	17	.	.	PUNCT
easat-2210	135	1	audit	audit	NOUN
easat-2210	135	2	quality	quality	NOUN
easat-2210	135	3	is	be	AUX
easat-2210	135	4	a	a	DET
easat-2210	135	5	condition	condition	NOUN
easat-2210	135	6	where	where	SCONJ
easat-2210	135	7	an	an	DET
easat-2210	135	8	auditor	auditor	NOUN
easat-2210	135	9	will	will	AUX
easat-2210	135	10	find	find	VERB
easat-2210	135	11	and	and	CCONJ
easat-2210	135	12	report	report	VERB
easat-2210	135	13	violations	violation	NOUN
easat-2210	135	14	in	in	ADP
easat-2210	135	15	the	the	DET
easat-2210	135	16	client	client	NOUN
easat-2210	135	17	's	's	PART
easat-2210	135	18	accounting	accounting	NOUN
easat-2210	135	19	system	system	NOUN
easat-2210	135	20	.	.	PUNCT
easat-2210	136	1	in	in	ADP
easat-2210	136	2	conducting	conduct	VERB
easat-2210	136	3	an	an	DET
easat-2210	136	4	audit	audit	NOUN
easat-2210	136	5	,	,	PUNCT
easat-2210	136	6	the	the	DET
easat-2210	136	7	auditor	auditor	NOUN
easat-2210	136	8	must	must	AUX
easat-2210	136	9	act	act	VERB
easat-2210	136	10	as	as	ADP
easat-2210	136	11	someone	someone	PRON
easat-2210	136	12	who	who	PRON
easat-2210	136	13	is	be	AUX
easat-2210	136	14	competent	competent	ADJ
easat-2210	136	15	in	in	ADP
easat-2210	136	16	the	the	DET
easat-2210	136	17	fields	field	NOUN
easat-2210	136	18	of	of	ADP
easat-2210	136	19	accounting	accounting	NOUN
easat-2210	136	20	and	and	CCONJ
easat-2210	136	21	auditing	auditing	NOUN
easat-2210	136	22	.	.	PUNCT
easat-2210	137	1	2	2	X
easat-2210	137	2	)	)	PUNCT
easat-2210	137	3	professional	professional	ADJ
easat-2210	137	4	ethics	ethic	NOUN
easat-2210	137	5	have	have	VERB
easat-2210	137	6	a	a	DET
easat-2210	137	7	positive	positive	ADJ
easat-2210	137	8	and	and	CCONJ
easat-2210	137	9	significant	significant	ADJ
easat-2210	137	10	effect	effect	NOUN
easat-2210	137	11	on	on	ADP
easat-2210	137	12	risk	risk	NOUN
easat-2210	137	13	based	base	VERB
easat-2210	137	14	audit	audit	NOUN
easat-2210	137	15	.	.	PUNCT
easat-2210	138	1	this	this	PRON
easat-2210	138	2	means	mean	VERB
easat-2210	138	3	that	that	SCONJ
easat-2210	138	4	the	the	PRON
easat-2210	138	5	higher	high	ADJ
easat-2210	138	6	the	the	DET
easat-2210	138	7	professional	professional	ADJ
easat-2210	138	8	ethics	ethic	NOUN
easat-2210	138	9	,	,	PUNCT
easat-2210	138	10	the	the	PRON
easat-2210	138	11	higher	high	ADJ
easat-2210	138	12	the	the	DET
easat-2210	138	13	risk	risk	NOUN
easat-2210	138	14	based	base	VERB
easat-2210	138	15	audit	audit	NOUN
easat-2210	138	16	.	.	PUNCT
easat-2210	139	1	ethics	ethic	NOUN
easat-2210	139	2	are	be	AUX
easat-2210	139	3	important	important	ADJ
easat-2210	139	4	because	because	SCONJ
easat-2210	139	5	they	they	PRON
easat-2210	139	6	maintain	maintain	VERB
easat-2210	139	7	the	the	DET
easat-2210	139	8	integrity	integrity	NOUN
easat-2210	139	9	,	,	PUNCT
easat-2210	139	10	reliability	reliability	NOUN
easat-2210	139	11	,	,	PUNCT
easat-2210	139	12	and	and	CCONJ
easat-2210	139	13	transparency	transparency	NOUN
easat-2210	139	14	of	of	ADP
easat-2210	139	15	financial	financial	ADJ
easat-2210	139	16	information	information	NOUN
easat-2210	139	17	.	.	PUNCT
easat-2210	140	1	this	this	PRON
easat-2210	140	2	protects	protect	VERB
easat-2210	140	3	the	the	DET
easat-2210	140	4	public	public	ADJ
easat-2210	140	5	interest	interest	NOUN
easat-2210	140	6	,	,	PUNCT
easat-2210	140	7	prevents	prevent	VERB
easat-2210	140	8	fraud	fraud	NOUN
easat-2210	140	9	,	,	PUNCT
easat-2210	140	10	and	and	CCONJ
easat-2210	140	11	builds	build	VERB
easat-2210	140	12	public	public	ADJ
easat-2210	140	13	trust	trust	NOUN
easat-2210	140	14	in	in	ADP
easat-2210	140	15	the	the	DET
easat-2210	140	16	accounting	accounting	NOUN
easat-2210	140	17	profession	profession	NOUN
easat-2210	140	18	.	.	PUNCT
easat-2210	141	1	3	3	X
easat-2210	141	2	)	)	PUNCT
easat-2210	141	3	professional	professional	ADJ
easat-2210	141	4	ethics	ethic	NOUN
easat-2210	141	5	have	have	VERB
easat-2210	141	6	a	a	DET
easat-2210	141	7	negative	negative	ADJ
easat-2210	141	8	and	and	CCONJ
easat-2210	141	9	insignificant	insignificant	ADJ
easat-2210	141	10	effect	effect	NOUN
easat-2210	141	11	on	on	ADP
easat-2210	141	12	audit	audit	NOUN
easat-2210	141	13	quality	quality	NOUN
easat-2210	141	14	.	.	PUNCT
easat-2210	142	1	this	this	PRON
easat-2210	142	2	means	mean	VERB
easat-2210	142	3	that	that	SCONJ
easat-2210	142	4	the	the	PRON
easat-2210	142	5	higher	high	ADJ
easat-2210	142	6	the	the	DET
easat-2210	142	7	professional	professional	ADJ
easat-2210	142	8	ethics	ethic	NOUN
easat-2210	142	9	,	,	PUNCT
easat-2210	142	10	the	the	PRON
easat-2210	142	11	better	well	ADJ
easat-2210	142	12	the	the	DET
easat-2210	142	13	audit	audit	NOUN
easat-2210	142	14	quality	quality	NOUN
easat-2210	142	15	.	.	PUNCT
easat-2210	143	1	the	the	DET
easat-2210	143	2	issue	issue	NOUN
easat-2210	143	3	of	of	ADP
easat-2210	143	4	professional	professional	ADJ
easat-2210	143	5	ethics	ethic	NOUN
easat-2210	143	6	is	be	AUX
easat-2210	143	7	an	an	DET
easat-2210	143	8	issue	issue	NOUN
easat-2210	143	9	1079	1079	NUM
easat-2210	143	10	edelweiss	edelweiss	PROPN
easat-2210	143	11	applied	apply	VERB
easat-2210	143	12	science	science	NOUN
easat-2210	143	13	and	and	CCONJ
easat-2210	143	14	technology	technology	NOUN
easat-2210	143	15	issn	issn	PROPN
easat-2210	143	16	:	:	PUNCT
easat-2210	143	17	2576	2576	NUM
easat-2210	143	18	-	-	SYM
easat-2210	143	19	8484	8484	NUM
easat-2210	143	20	vol	vol	NOUN
easat-2210	143	21	.	.	PROPN
easat-2210	143	22	8	8	NUM
easat-2210	143	23	,	,	PUNCT
easat-2210	143	24	no	no	INTJ
easat-2210	143	25	.	.	NOUN
easat-2210	143	26	6	6	NUM
easat-2210	143	27	:	:	SYM
easat-2210	143	28	1073	1073	NUM
easat-2210	143	29	-	-	SYM
easat-2210	143	30	1081	1081	NUM
easat-2210	143	31	,	,	PUNCT
easat-2210	143	32	2024	2024	NUM
easat-2210	143	33	doi	doi	NOUN
easat-2210	143	34	:	:	PUNCT
easat-2210	143	35	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	143	36	©	©	ADP
easat-2210	143	37	2024	2024	NUM
easat-2210	143	38	by	by	ADP
easat-2210	143	39	the	the	DET
easat-2210	143	40	authors	author	NOUN
easat-2210	143	41	;	;	PUNCT
easat-2210	143	42	licensee	licensee	PROPN
easat-2210	143	43	learning	learning	NOUN
easat-2210	143	44	gate	gate	NOUN
easat-2210	143	45	that	that	PRON
easat-2210	143	46	is	be	AUX
easat-2210	143	47	always	always	ADV
easat-2210	143	48	interesting	interesting	ADJ
easat-2210	143	49	.	.	PUNCT
easat-2210	144	1	ethical	ethical	ADJ
easat-2210	144	2	violations	violation	NOUN
easat-2210	144	3	committed	commit	VERB
easat-2210	144	4	by	by	ADP
easat-2210	144	5	auditors	auditor	NOUN
easat-2210	144	6	have	have	AUX
easat-2210	144	7	damaged	damage	VERB
easat-2210	144	8	the	the	DET
easat-2210	144	9	image	image	NOUN
easat-2210	144	10	and	and	CCONJ
easat-2210	144	11	good	good	ADJ
easat-2210	144	12	name	name	NOUN
easat-2210	144	13	of	of	ADP
easat-2210	144	14	the	the	DET
easat-2210	144	15	auditing	auditing	NOUN
easat-2210	144	16	agency	agency	NOUN
easat-2210	144	17	itself	itself	PRON
easat-2210	144	18	.	.	PUNCT
easat-2210	145	1	the	the	DET
easat-2210	145	2	increasing	increase	VERB
easat-2210	145	3	cases	case	NOUN
easat-2210	145	4	of	of	ADP
easat-2210	145	5	auditor	auditor	NOUN
easat-2210	145	6	ethical	ethical	ADJ
easat-2210	145	7	violations	violation	NOUN
easat-2210	145	8	have	have	AUX
easat-2210	145	9	caused	cause	VERB
easat-2210	145	10	an	an	DET
easat-2210	145	11	auditor	auditor	NOUN
easat-2210	145	12	ethical	ethical	ADJ
easat-2210	145	13	crisis	crisis	NOUN
easat-2210	145	14	.	.	PUNCT
easat-2210	146	1	this	this	PRON
easat-2210	146	2	has	have	AUX
easat-2210	146	3	resulted	result	VERB
easat-2210	146	4	in	in	ADP
easat-2210	146	5	reduced	reduced	ADJ
easat-2210	146	6	public	public	ADJ
easat-2210	146	7	trust	trust	NOUN
easat-2210	146	8	in	in	ADP
easat-2210	146	9	auditors	auditor	NOUN
easat-2210	146	10	.	.	PUNCT
easat-2210	147	1	4	4	X
easat-2210	147	2	)	)	PUNCT
easat-2210	147	3	competence	competence	NOUN
easat-2210	147	4	has	have	VERB
easat-2210	147	5	a	a	DET
easat-2210	147	6	positive	positive	ADJ
easat-2210	147	7	and	and	CCONJ
easat-2210	147	8	significant	significant	ADJ
easat-2210	147	9	effect	effect	NOUN
easat-2210	147	10	on	on	ADP
easat-2210	147	11	independence	independence	NOUN
easat-2210	147	12	.	.	PUNCT
easat-2210	148	1	this	this	PRON
easat-2210	148	2	means	mean	VERB
easat-2210	148	3	that	that	SCONJ
easat-2210	148	4	the	the	PRON
easat-2210	148	5	higher	high	ADJ
easat-2210	148	6	the	the	DET
easat-2210	148	7	competence	competence	NOUN
easat-2210	148	8	,	,	PUNCT
easat-2210	148	9	the	the	PRON
easat-2210	148	10	higher	high	ADJ
easat-2210	148	11	the	the	DET
easat-2210	148	12	independence	independence	NOUN
easat-2210	148	13	.	.	PUNCT
easat-2210	149	1	to	to	PART
easat-2210	149	2	produce	produce	VERB
easat-2210	149	3	good	good	ADJ
easat-2210	149	4	audit	audit	NOUN
easat-2210	149	5	quality	quality	NOUN
easat-2210	149	6	,	,	PUNCT
easat-2210	149	7	an	an	DET
easat-2210	149	8	auditor	auditor	NOUN
easat-2210	149	9	must	must	AUX
easat-2210	149	10	have	have	VERB
easat-2210	149	11	competence	competence	NOUN
easat-2210	149	12	and	and	CCONJ
easat-2210	149	13	independence	independence	NOUN
easat-2210	149	14	.	.	PUNCT
easat-2210	150	1	in	in	ADP
easat-2210	150	2	addition	addition	NOUN
easat-2210	150	3	to	to	ADP
easat-2210	150	4	competence	competence	NOUN
easat-2210	150	5	reviewed	review	VERB
easat-2210	150	6	from	from	ADP
easat-2210	150	7	knowledge	knowledge	NOUN
easat-2210	150	8	and	and	CCONJ
easat-2210	150	9	experience	experience	NOUN
easat-2210	150	10	,	,	PUNCT
easat-2210	150	11	an	an	DET
easat-2210	150	12	auditor	auditor	NOUN
easat-2210	150	13	must	must	AUX
easat-2210	150	14	also	also	ADV
easat-2210	150	15	have	have	VERB
easat-2210	150	16	an	an	DET
easat-2210	150	17	independent	independent	ADJ
easat-2210	150	18	attitude	attitude	NOUN
easat-2210	150	19	,	,	PUNCT
easat-2210	150	20	have	have	VERB
easat-2210	150	21	a	a	DET
easat-2210	150	22	high	high	ADJ
easat-2210	150	23	independent	independent	ADJ
easat-2210	150	24	attitude	attitude	NOUN
easat-2210	150	25	.	.	PUNCT
easat-2210	151	1	5	5	NUM
easat-2210	151	2	)	)	PUNCT
easat-2210	151	3	competence	competence	NOUN
easat-2210	151	4	has	have	VERB
easat-2210	151	5	a	a	DET
easat-2210	151	6	positive	positive	ADJ
easat-2210	151	7	and	and	CCONJ
easat-2210	151	8	significant	significant	ADJ
easat-2210	151	9	effect	effect	NOUN
easat-2210	151	10	on	on	ADP
easat-2210	151	11	risk	risk	NOUN
easat-2210	151	12	-	-	PUNCT
easat-2210	151	13	based	base	VERB
easat-2210	151	14	audit	audit	NOUN
easat-2210	151	15	.	.	PUNCT
easat-2210	152	1	this	this	PRON
easat-2210	152	2	means	mean	VERB
easat-2210	152	3	that	that	SCONJ
easat-2210	152	4	the	the	PRON
easat-2210	152	5	higher	high	ADJ
easat-2210	152	6	the	the	DET
easat-2210	152	7	competence	competence	NOUN
easat-2210	152	8	,	,	PUNCT
easat-2210	152	9	the	the	PRON
easat-2210	152	10	higher	high	ADJ
easat-2210	152	11	the	the	DET
easat-2210	152	12	risk	risk	NOUN
easat-2210	152	13	-	-	PUNCT
easat-2210	152	14	based	base	VERB
easat-2210	152	15	audit	audit	NOUN
easat-2210	152	16	.	.	PUNCT
easat-2210	153	1	the	the	DET
easat-2210	153	2	technical	technical	ADJ
easat-2210	153	3	competencies	competency	NOUN
easat-2210	153	4	that	that	PRON
easat-2210	153	5	must	must	AUX
easat-2210	153	6	be	be	AUX
easat-2210	153	7	possessed	possess	VERB
easat-2210	153	8	by	by	ADP
easat-2210	153	9	an	an	DET
easat-2210	153	10	auditor	auditor	NOUN
easat-2210	153	11	are	be	AUX
easat-2210	153	12	auditing	audit	VERB
easat-2210	153	13	,	,	PUNCT
easat-2210	153	14	accounting	accounting	NOUN
easat-2210	153	15	,	,	PUNCT
easat-2210	153	16	government	government	NOUN
easat-2210	153	17	administration	administration	NOUN
easat-2210	153	18	and	and	CCONJ
easat-2210	153	19	communication	communication	NOUN
easat-2210	153	20	.	.	PUNCT
easat-2210	154	1	in	in	ADP
easat-2210	154	2	addition	addition	NOUN
easat-2210	154	3	,	,	PUNCT
easat-2210	154	4	an	an	DET
easat-2210	154	5	auditor	auditor	NOUN
easat-2210	154	6	must	must	AUX
easat-2210	154	7	also	also	ADV
easat-2210	154	8	have	have	VERB
easat-2210	154	9	adequate	adequate	ADJ
easat-2210	154	10	knowledge	knowledge	NOUN
easat-2210	154	11	in	in	ADP
easat-2210	154	12	the	the	DET
easat-2210	154	13	legal	legal	ADJ
easat-2210	154	14	field	field	NOUN
easat-2210	154	15	to	to	PART
easat-2210	154	16	prove	prove	VERB
easat-2210	154	17	the	the	DET
easat-2210	154	18	existence	existence	NOUN
easat-2210	154	19	of	of	ADP
easat-2210	154	20	fraud	fraud	NOUN
easat-2210	154	21	.	.	PUNCT
easat-2210	155	1	6	6	NUM
easat-2210	155	2	)	)	PUNCT
easat-2210	155	3	competence	competence	NOUN
easat-2210	155	4	has	have	VERB
easat-2210	155	5	a	a	DET
easat-2210	155	6	positive	positive	ADJ
easat-2210	155	7	and	and	CCONJ
easat-2210	155	8	significant	significant	ADJ
easat-2210	155	9	effect	effect	NOUN
easat-2210	155	10	on	on	ADP
easat-2210	155	11	audit	audit	NOUN
easat-2210	155	12	quality	quality	NOUN
easat-2210	155	13	.	.	PUNCT
easat-2210	156	1	this	this	PRON
easat-2210	156	2	means	mean	VERB
easat-2210	156	3	that	that	SCONJ
easat-2210	156	4	the	the	PRON
easat-2210	156	5	higher	high	ADJ
easat-2210	156	6	the	the	DET
easat-2210	156	7	competence	competence	NOUN
easat-2210	156	8	,	,	PUNCT
easat-2210	156	9	the	the	PRON
easat-2210	156	10	better	well	ADJ
easat-2210	156	11	the	the	DET
easat-2210	156	12	audit	audit	NOUN
easat-2210	156	13	quality	quality	NOUN
easat-2210	156	14	.	.	PUNCT
easat-2210	157	1	the	the	PRON
easat-2210	157	2	broader	broad	ADJ
easat-2210	157	3	the	the	DET
easat-2210	157	4	competence	competence	NOUN
easat-2210	157	5	of	of	ADP
easat-2210	157	6	an	an	DET
easat-2210	157	7	auditor	auditor	NOUN
easat-2210	157	8	and	and	CCONJ
easat-2210	157	9	the	the	PRON
easat-2210	157	10	deeper	deep	ADJ
easat-2210	157	11	the	the	DET
easat-2210	157	12	independence	independence	NOUN
easat-2210	157	13	in	in	ADP
easat-2210	157	14	the	the	DET
easat-2210	157	15	field	field	NOUN
easat-2210	157	16	of	of	ADP
easat-2210	157	17	auditing	auditing	NOUN
easat-2210	157	18	,	,	PUNCT
easat-2210	157	19	the	the	PRON
easat-2210	157	20	better	well	ADJ
easat-2210	157	21	the	the	DET
easat-2210	157	22	quality	quality	NOUN
easat-2210	157	23	of	of	ADP
easat-2210	157	24	the	the	DET
easat-2210	157	25	audit	audit	NOUN
easat-2210	157	26	performed	perform	VERB
easat-2210	157	27	.	.	PUNCT
easat-2210	158	1	7	7	X
easat-2210	158	2	)	)	PUNCT
easat-2210	158	3	integrity	integrity	NOUN
easat-2210	158	4	has	have	VERB
easat-2210	158	5	a	a	DET
easat-2210	158	6	positive	positive	ADJ
easat-2210	158	7	and	and	CCONJ
easat-2210	158	8	significant	significant	ADJ
easat-2210	158	9	effect	effect	NOUN
easat-2210	158	10	on	on	ADP
easat-2210	158	11	independence	independence	NOUN
easat-2210	158	12	.	.	PUNCT
easat-2210	159	1	this	this	PRON
easat-2210	159	2	means	mean	VERB
easat-2210	159	3	that	that	SCONJ
easat-2210	159	4	the	the	PRON
easat-2210	159	5	higher	high	ADJ
easat-2210	159	6	the	the	DET
easat-2210	159	7	integrity	integrity	NOUN
easat-2210	159	8	,	,	PUNCT
easat-2210	159	9	the	the	PRON
easat-2210	159	10	higher	high	ADJ
easat-2210	159	11	the	the	DET
easat-2210	159	12	independence	independence	NOUN
easat-2210	159	13	.	.	PUNCT
easat-2210	160	1	integrity	integrity	NOUN
easat-2210	160	2	is	be	AUX
easat-2210	160	3	an	an	DET
easat-2210	160	4	important	important	ADJ
easat-2210	160	5	factor	factor	NOUN
easat-2210	160	6	in	in	ADP
easat-2210	160	7	ensuring	ensure	VERB
easat-2210	160	8	the	the	DET
easat-2210	160	9	objectivity	objectivity	NOUN
easat-2210	160	10	and	and	CCONJ
easat-2210	160	11	impartiality	impartiality	NOUN
easat-2210	160	12	of	of	ADP
easat-2210	160	13	internal	internal	ADJ
easat-2210	160	14	auditors	auditor	NOUN
easat-2210	160	15	in	in	ADP
easat-2210	160	16	carrying	carry	VERB
easat-2210	160	17	out	out	ADP
easat-2210	160	18	their	their	PRON
easat-2210	160	19	duties	duty	NOUN
easat-2210	160	20	.	.	PUNCT
easat-2210	161	1	internal	internal	ADJ
easat-2210	161	2	auditors	auditor	NOUN
easat-2210	161	3	must	must	AUX
easat-2210	161	4	work	work	VERB
easat-2210	161	5	professionally	professionally	ADV
easat-2210	161	6	and	and	CCONJ
easat-2210	161	7	not	not	PART
easat-2210	161	8	take	take	VERB
easat-2210	161	9	sides	side	NOUN
easat-2210	161	10	with	with	ADP
easat-2210	161	11	any	any	DET
easat-2210	161	12	party	party	NOUN
easat-2210	161	13	in	in	ADP
easat-2210	161	14	making	make	VERB
easat-2210	161	15	decisions	decision	NOUN
easat-2210	161	16	and	and	CCONJ
easat-2210	161	17	submitting	submit	VERB
easat-2210	161	18	audit	audit	NOUN
easat-2210	161	19	reports	report	NOUN
easat-2210	161	20	.	.	PUNCT
easat-2210	162	1	8)	8)	NUM
easat-2210	162	2	integrity	integrity	NOUN
easat-2210	162	3	has	have	VERB
easat-2210	162	4	a	a	DET
easat-2210	162	5	positive	positive	ADJ
easat-2210	162	6	and	and	CCONJ
easat-2210	162	7	insignificant	insignificant	ADJ
easat-2210	162	8	effect	effect	NOUN
easat-2210	162	9	on	on	ADP
easat-2210	162	10	risk	risk	NOUN
easat-2210	162	11	-	-	PUNCT
easat-2210	162	12	based	base	VERB
easat-2210	162	13	audit	audit	NOUN
easat-2210	162	14	.	.	PUNCT
easat-2210	163	1	this	this	PRON
easat-2210	163	2	means	mean	VERB
easat-2210	163	3	that	that	SCONJ
easat-2210	163	4	the	the	PRON
easat-2210	163	5	higher	high	ADJ
easat-2210	163	6	the	the	DET
easat-2210	163	7	integrity	integrity	NOUN
easat-2210	163	8	,	,	PUNCT
easat-2210	163	9	the	the	PRON
easat-2210	163	10	higher	high	ADJ
easat-2210	163	11	the	the	DET
easat-2210	163	12	risk	risk	NOUN
easat-2210	163	13	-	-	PUNCT
easat-2210	163	14	based	base	VERB
easat-2210	163	15	audit	audit	NOUN
easat-2210	163	16	.	.	PUNCT
easat-2210	164	1	integrity	integrity	NOUN
easat-2210	164	2	in	in	ADP
easat-2210	164	3	the	the	DET
easat-2210	164	4	work	work	NOUN
easat-2210	164	5	of	of	ADP
easat-2210	164	6	internal	internal	ADJ
easat-2210	164	7	auditors	auditor	NOUN
easat-2210	164	8	includes	include	VERB
easat-2210	164	9	honesty	honesty	NOUN
easat-2210	164	10	,	,	PUNCT
easat-2210	164	11	impartiality	impartiality	NOUN
easat-2210	164	12	,	,	PUNCT
easat-2210	164	13	and	and	CCONJ
easat-2210	164	14	professionalism	professionalism	NOUN
easat-2210	164	15	.	.	PUNCT
easat-2210	165	1	government	government	NOUN
easat-2210	165	2	internal	internal	ADJ
easat-2210	165	3	auditors	auditor	NOUN
easat-2210	165	4	must	must	AUX
easat-2210	165	5	have	have	VERB
easat-2210	165	6	the	the	DET
easat-2210	165	7	ability	ability	NOUN
easat-2210	165	8	to	to	PART
easat-2210	165	9	carry	carry	VERB
easat-2210	165	10	out	out	ADP
easat-2210	165	11	their	their	PRON
easat-2210	165	12	duties	duty	NOUN
easat-2210	165	13	without	without	ADP
easat-2210	165	14	siding	side	VERB
easat-2210	165	15	with	with	ADP
easat-2210	165	16	any	any	DET
easat-2210	165	17	party	party	NOUN
easat-2210	165	18	and	and	CCONJ
easat-2210	165	19	avoid	avoid	VERB
easat-2210	165	20	conflicts	conflict	NOUN
easat-2210	165	21	of	of	ADP
easat-2210	165	22	interest	interest	NOUN
easat-2210	165	23	that	that	PRON
easat-2210	165	24	can	can	AUX
easat-2210	165	25	harm	harm	VERB
easat-2210	165	26	the	the	DET
easat-2210	165	27	agency	agency	NOUN
easat-2210	165	28	.	.	PUNCT
easat-2210	166	1	9	9	NUM
easat-2210	166	2	)	)	PUNCT
easat-2210	166	3	integrity	integrity	NOUN
easat-2210	166	4	has	have	VERB
easat-2210	166	5	a	a	DET
easat-2210	166	6	positive	positive	ADJ
easat-2210	166	7	and	and	CCONJ
easat-2210	166	8	significant	significant	ADJ
easat-2210	166	9	effect	effect	NOUN
easat-2210	166	10	on	on	ADP
easat-2210	166	11	audit	audit	NOUN
easat-2210	166	12	quality	quality	NOUN
easat-2210	166	13	.	.	PUNCT
easat-2210	167	1	this	this	PRON
easat-2210	167	2	means	mean	VERB
easat-2210	167	3	that	that	SCONJ
easat-2210	167	4	the	the	PRON
easat-2210	167	5	higher	high	ADJ
easat-2210	167	6	the	the	DET
easat-2210	167	7	integrity	integrity	NOUN
easat-2210	167	8	,	,	PUNCT
easat-2210	167	9	the	the	PRON
easat-2210	167	10	better	well	ADJ
easat-2210	167	11	the	the	DET
easat-2210	167	12	audit	audit	NOUN
easat-2210	167	13	quality	quality	NOUN
easat-2210	167	14	.	.	PUNCT
easat-2210	168	1	the	the	PRON
easat-2210	168	2	higher	high	ADJ
easat-2210	168	3	the	the	DET
easat-2210	168	4	integrity	integrity	NOUN
easat-2210	168	5	of	of	ADP
easat-2210	168	6	an	an	DET
easat-2210	168	7	auditor	auditor	NOUN
easat-2210	168	8	and	and	CCONJ
easat-2210	168	9	the	the	PRON
easat-2210	168	10	deeper	deep	ADJ
easat-2210	168	11	the	the	DET
easat-2210	168	12	independence	independence	NOUN
easat-2210	168	13	in	in	ADP
easat-2210	168	14	the	the	DET
easat-2210	168	15	field	field	NOUN
easat-2210	168	16	of	of	ADP
easat-2210	168	17	auditing	auditing	NOUN
easat-2210	168	18	,	,	PUNCT
easat-2210	168	19	the	the	PRON
easat-2210	168	20	better	well	ADJ
easat-2210	168	21	the	the	DET
easat-2210	168	22	quality	quality	NOUN
easat-2210	168	23	of	of	ADP
easat-2210	168	24	the	the	DET
easat-2210	168	25	audit	audit	NOUN
easat-2210	168	26	performed	perform	VERB
easat-2210	168	27	.	.	PUNCT
easat-2210	169	1	10	10	NUM
easat-2210	169	2	)	)	PUNCT
easat-2210	169	3	skepticism	skepticism	NOUN
easat-2210	169	4	has	have	VERB
easat-2210	169	5	a	a	DET
easat-2210	169	6	positive	positive	ADJ
easat-2210	169	7	and	and	CCONJ
easat-2210	169	8	significant	significant	ADJ
easat-2210	169	9	effect	effect	NOUN
easat-2210	169	10	on	on	ADP
easat-2210	169	11	independence	independence	NOUN
easat-2210	169	12	.	.	PUNCT
easat-2210	170	1	this	this	PRON
easat-2210	170	2	means	mean	VERB
easat-2210	170	3	that	that	SCONJ
easat-2210	170	4	the	the	PRON
easat-2210	170	5	higher	high	ADJ
easat-2210	170	6	the	the	DET
easat-2210	170	7	skepticism	skepticism	NOUN
easat-2210	170	8	,	,	PUNCT
easat-2210	170	9	the	the	PRON
easat-2210	170	10	higher	high	ADJ
easat-2210	170	11	the	the	DET
easat-2210	170	12	independence	independence	NOUN
easat-2210	170	13	.	.	PUNCT
easat-2210	171	1	by	by	ADP
easat-2210	171	2	having	have	VERB
easat-2210	171	3	a	a	DET
easat-2210	171	4	skeptical	skeptical	ADJ
easat-2210	171	5	attitude	attitude	NOUN
easat-2210	171	6	,	,	PUNCT
easat-2210	171	7	it	it	PRON
easat-2210	171	8	is	be	AUX
easat-2210	171	9	expected	expect	VERB
easat-2210	171	10	that	that	SCONJ
easat-2210	171	11	auditors	auditor	NOUN
easat-2210	171	12	can	can	AUX
easat-2210	171	13	carry	carry	VERB
easat-2210	171	14	out	out	ADP
easat-2210	171	15	audit	audit	NOUN
easat-2210	171	16	procedures	procedure	NOUN
easat-2210	171	17	effectively	effectively	ADV
easat-2210	171	18	to	to	PART
easat-2210	171	19	uncover	uncover	VERB
easat-2210	171	20	fraud	fraud	NOUN
easat-2210	171	21	.	.	PUNCT
easat-2210	172	1	11	11	NUM
easat-2210	172	2	)	)	PUNCT
easat-2210	172	3	skepticism	skepticism	NOUN
easat-2210	172	4	has	have	VERB
easat-2210	172	5	a	a	DET
easat-2210	172	6	positive	positive	ADJ
easat-2210	172	7	and	and	CCONJ
easat-2210	172	8	significant	significant	ADJ
easat-2210	172	9	effect	effect	NOUN
easat-2210	172	10	on	on	ADP
easat-2210	172	11	risk	risk	NOUN
easat-2210	172	12	-	-	PUNCT
easat-2210	172	13	based	base	VERB
easat-2210	172	14	audit	audit	NOUN
easat-2210	172	15	.	.	PUNCT
easat-2210	173	1	this	this	PRON
easat-2210	173	2	means	mean	VERB
easat-2210	173	3	that	that	SCONJ
easat-2210	173	4	the	the	PRON
easat-2210	173	5	higher	high	ADJ
easat-2210	173	6	the	the	DET
easat-2210	173	7	skepticism	skepticism	NOUN
easat-2210	173	8	,	,	PUNCT
easat-2210	173	9	the	the	PRON
easat-2210	173	10	higher	high	ADJ
easat-2210	173	11	the	the	DET
easat-2210	173	12	risk	risk	NOUN
easat-2210	173	13	-	-	PUNCT
easat-2210	173	14	based	base	VERB
easat-2210	173	15	audit	audit	NOUN
easat-2210	173	16	.	.	PUNCT
easat-2210	174	1	an	an	DET
easat-2210	174	2	auditor	auditor	NOUN
easat-2210	174	3	needs	need	VERB
easat-2210	174	4	to	to	PART
easat-2210	174	5	apply	apply	VERB
easat-2210	174	6	his	his	PRON
easat-2210	174	7	/	/	SYM
easat-2210	174	8	her	her	PRON
easat-2210	174	9	professional	professional	ADJ
easat-2210	174	10	skepticism	skepticism	NOUN
easat-2210	174	11	attitude	attitude	NOUN
easat-2210	174	12	during	during	ADP
easat-2210	174	13	the	the	DET
easat-2210	174	14	audit	audit	NOUN
easat-2210	174	15	,	,	PUNCT
easat-2210	174	16	to	to	PART
easat-2210	174	17	obtain	obtain	VERB
easat-2210	174	18	reasonable	reasonable	ADJ
easat-2210	174	19	assurance	assurance	NOUN
easat-2210	174	20	that	that	PRON
easat-2210	174	21	material	material	NOUN
easat-2210	174	22	misstatements	misstatement	NOUN
easat-2210	174	23	or	or	CCONJ
easat-2210	174	24	significant	significant	ADJ
easat-2210	174	25	inaccuracies	inaccuracy	NOUN
easat-2210	174	26	in	in	ADP
easat-2210	174	27	the	the	DET
easat-2210	174	28	data	datum	NOUN
easat-2210	174	29	will	will	AUX
easat-2210	174	30	be	be	AUX
easat-2210	174	31	detected	detect	VERB
easat-2210	174	32	,	,	PUNCT
easat-2210	174	33	whether	whether	SCONJ
easat-2210	174	34	due	due	ADP
easat-2210	174	35	to	to	ADP
easat-2210	174	36	errors	error	NOUN
easat-2210	174	37	,	,	PUNCT
easat-2210	174	38	fraud	fraud	NOUN
easat-2210	174	39	,	,	PUNCT
easat-2210	174	40	unlawful	unlawful	ADJ
easat-2210	174	41	acts	act	NOUN
easat-2210	174	42	or	or	CCONJ
easat-2210	174	43	violations	violation	NOUN
easat-2210	174	44	of	of	ADP
easat-2210	174	45	regulations	regulation	NOUN
easat-2210	174	46	.	.	PUNCT
easat-2210	175	1	12	12	NUM
easat-2210	175	2	)	)	PUNCT
easat-2210	175	3	integrity	integrity	NOUN
easat-2210	175	4	has	have	VERB
easat-2210	175	5	a	a	DET
easat-2210	175	6	negative	negative	ADJ
easat-2210	175	7	and	and	CCONJ
easat-2210	175	8	insignificant	insignificant	ADJ
easat-2210	175	9	effect	effect	NOUN
easat-2210	175	10	on	on	ADP
easat-2210	175	11	audit	audit	NOUN
easat-2210	175	12	quality	quality	NOUN
easat-2210	175	13	.	.	PUNCT
easat-2210	176	1	this	this	PRON
easat-2210	176	2	means	mean	VERB
easat-2210	176	3	that	that	SCONJ
easat-2210	176	4	the	the	PRON
easat-2210	176	5	lower	low	ADJ
easat-2210	176	6	the	the	DET
easat-2210	176	7	integrity	integrity	NOUN
easat-2210	176	8	,	,	PUNCT
easat-2210	176	9	the	the	PRON
easat-2210	176	10	lower	low	ADJ
easat-2210	176	11	the	the	DET
easat-2210	176	12	quality	quality	NOUN
easat-2210	176	13	.	.	PUNCT
easat-2210	177	1	integrity	integrity	NOUN
easat-2210	177	2	in	in	ADP
easat-2210	177	3	the	the	DET
easat-2210	177	4	work	work	NOUN
easat-2210	177	5	of	of	ADP
easat-2210	177	6	government	government	NOUN
easat-2210	177	7	internal	internal	ADJ
easat-2210	177	8	auditors	auditor	NOUN
easat-2210	177	9	includes	include	VERB
easat-2210	177	10	honesty	honesty	NOUN
easat-2210	177	11	,	,	PUNCT
easat-2210	177	12	impartiality	impartiality	NOUN
easat-2210	177	13	,	,	PUNCT
easat-2210	177	14	and	and	CCONJ
easat-2210	177	15	professionalism	professionalism	NOUN
easat-2210	177	16	.	.	PUNCT
easat-2210	178	1	government	government	NOUN
easat-2210	178	2	internal	internal	ADJ
easat-2210	178	3	auditors	auditor	NOUN
easat-2210	178	4	must	must	AUX
easat-2210	178	5	have	have	VERB
easat-2210	178	6	the	the	DET
easat-2210	178	7	ability	ability	NOUN
easat-2210	178	8	to	to	PART
easat-2210	178	9	carry	carry	VERB
easat-2210	178	10	out	out	ADP
easat-2210	178	11	their	their	PRON
easat-2210	178	12	duties	duty	NOUN
easat-2210	178	13	without	without	ADP
easat-2210	178	14	siding	side	VERB
easat-2210	178	15	with	with	ADP
easat-2210	178	16	any	any	DET
easat-2210	178	17	party	party	NOUN
easat-2210	178	18	and	and	CCONJ
easat-2210	178	19	avoid	avoid	VERB
easat-2210	178	20	conflicts	conflict	NOUN
easat-2210	178	21	of	of	ADP
easat-2210	178	22	interest	interest	NOUN
easat-2210	178	23	.	.	PUNCT
easat-2210	179	1	13	13	NUM
easat-2210	179	2	)	)	PUNCT
easat-2210	179	3	experience	experience	NOUN
easat-2210	179	4	has	have	VERB
easat-2210	179	5	a	a	DET
easat-2210	179	6	positive	positive	ADJ
easat-2210	179	7	and	and	CCONJ
easat-2210	179	8	significant	significant	ADJ
easat-2210	179	9	effect	effect	NOUN
easat-2210	179	10	on	on	ADP
easat-2210	179	11	independence	independence	NOUN
easat-2210	179	12	.	.	PUNCT
easat-2210	180	1	this	this	PRON
easat-2210	180	2	means	mean	VERB
easat-2210	180	3	that	that	SCONJ
easat-2210	180	4	the	the	PRON
easat-2210	180	5	higher	high	ADJ
easat-2210	180	6	the	the	DET
easat-2210	180	7	experience	experience	NOUN
easat-2210	180	8	,	,	PUNCT
easat-2210	180	9	the	the	PRON
easat-2210	180	10	higher	high	ADJ
easat-2210	180	11	the	the	DET
easat-2210	180	12	independence	independence	NOUN
easat-2210	180	13	.	.	PUNCT
easat-2210	181	1	independence	independence	NOUN
easat-2210	181	2	means	mean	VERB
easat-2210	181	3	a	a	DET
easat-2210	181	4	mental	mental	ADJ
easat-2210	181	5	attitude	attitude	NOUN
easat-2210	181	6	that	that	PRON
easat-2210	181	7	is	be	AUX
easat-2210	181	8	free	free	ADJ
easat-2210	181	9	from	from	ADP
easat-2210	181	10	being	be	AUX
easat-2210	181	11	influenced	influence	VERB
easat-2210	181	12	,	,	PUNCT
easat-2210	181	13	not	not	PART
easat-2210	181	14	controlled	control	VERB
easat-2210	181	15	by	by	ADP
easat-2210	181	16	other	other	ADJ
easat-2210	181	17	parties	party	NOUN
easat-2210	181	18	,	,	PUNCT
easat-2210	181	19	not	not	PART
easat-2210	181	20	dependent	dependent	ADJ
easat-2210	181	21	on	on	ADP
easat-2210	181	22	other	other	ADJ
easat-2210	181	23	people	people	NOUN
easat-2210	181	24	,	,	PUNCT
easat-2210	181	25	independence	independence	NOUN
easat-2210	181	26	also	also	ADV
easat-2210	181	27	means	mean	VERB
easat-2210	181	28	honesty	honesty	NOUN
easat-2210	181	29	in	in	ADP
easat-2210	181	30	the	the	DET
easat-2210	181	31	auditor	auditor	NOUN
easat-2210	181	32	himself	himself	PRON
easat-2210	181	33	to	to	PART
easat-2210	181	34	consider	consider	VERB
easat-2210	181	35	facts	fact	NOUN
easat-2210	181	36	and	and	CCONJ
easat-2210	181	37	the	the	DET
easat-2210	181	38	existence	existence	NOUN
easat-2210	181	39	of	of	ADP
easat-2210	181	40	objective	objective	ADJ
easat-2210	181	41	considerations	consideration	NOUN
easat-2210	181	42	in	in	ADP
easat-2210	181	43	formulating	formulate	VERB
easat-2210	181	44	and	and	CCONJ
easat-2210	181	45	stating	state	VERB
easat-2210	181	46	his	his	PRON
easat-2210	181	47	opinion	opinion	NOUN
easat-2210	181	48	.	.	PUNCT
easat-2210	182	1	14	14	NUM
easat-2210	182	2	)	)	PUNCT
easat-2210	182	3	experience	experience	NOUN
easat-2210	182	4	has	have	VERB
easat-2210	182	5	a	a	DET
easat-2210	182	6	positive	positive	ADJ
easat-2210	182	7	and	and	CCONJ
easat-2210	182	8	significant	significant	ADJ
easat-2210	182	9	effect	effect	NOUN
easat-2210	182	10	on	on	ADP
easat-2210	182	11	risk	risk	NOUN
easat-2210	182	12	-	-	PUNCT
easat-2210	182	13	based	base	VERB
easat-2210	182	14	audit	audit	NOUN
easat-2210	182	15	.	.	PUNCT
easat-2210	183	1	this	this	PRON
easat-2210	183	2	means	mean	VERB
easat-2210	183	3	that	that	SCONJ
easat-2210	183	4	the	the	PRON
easat-2210	183	5	higher	high	ADJ
easat-2210	183	6	the	the	DET
easat-2210	183	7	experience	experience	NOUN
easat-2210	183	8	,	,	PUNCT
easat-2210	183	9	the	the	PRON
easat-2210	183	10	higher	high	ADJ
easat-2210	183	11	the	the	DET
easat-2210	183	12	risk	risk	NOUN
easat-2210	183	13	-	-	PUNCT
easat-2210	183	14	based	base	VERB
easat-2210	183	15	audit	audit	NOUN
easat-2210	183	16	.	.	PUNCT
easat-2210	184	1	basically	basically	ADV
easat-2210	184	2	,	,	PUNCT
easat-2210	184	3	an	an	DET
easat-2210	184	4	auditor	auditor	NOUN
easat-2210	184	5	's	's	PART
easat-2210	184	6	experience	experience	NOUN
easat-2210	184	7	is	be	AUX
easat-2210	184	8	very	very	ADV
easat-2210	184	9	influential	influential	ADJ
easat-2210	184	10	in	in	ADP
easat-2210	184	11	the	the	DET
easat-2210	184	12	audit	audit	NOUN
easat-2210	184	13	world	world	NOUN
easat-2210	184	14	,	,	PUNCT
easat-2210	184	15	the	the	DET
easat-2210	184	16	level	level	NOUN
easat-2210	184	17	of	of	ADP
easat-2210	184	18	risk	risk	NOUN
easat-2210	184	19	faced	face	VERB
easat-2210	184	20	is	be	AUX
easat-2210	184	21	also	also	ADV
easat-2210	184	22	high	high	ADJ
easat-2210	184	23	,	,	PUNCT
easat-2210	184	24	therefore	therefore	ADV
easat-2210	184	25	,	,	PUNCT
easat-2210	184	26	to	to	PART
easat-2210	184	27	find	find	VERB
easat-2210	184	28	fraud	fraud	NOUN
easat-2210	184	29	that	that	PRON
easat-2210	184	30	occurs	occur	VERB
easat-2210	184	31	,	,	PUNCT
easat-2210	184	32	adequate	adequate	ADJ
easat-2210	184	33	experience	experience	NOUN
easat-2210	184	34	is	be	AUX
easat-2210	184	35	needed	need	VERB
easat-2210	184	36	to	to	PART
easat-2210	184	37	carry	carry	VERB
easat-2210	184	38	out	out	ADP
easat-2210	184	39	the	the	DET
easat-2210	184	40	task	task	NOUN
easat-2210	184	41	properly	properly	ADV
easat-2210	184	42	.	.	PUNCT
easat-2210	185	1	15	15	NUM
easat-2210	185	2	)	)	PUNCT
easat-2210	185	3	experience	experience	NOUN
easat-2210	185	4	has	have	VERB
easat-2210	185	5	a	a	DET
easat-2210	185	6	positive	positive	ADJ
easat-2210	185	7	and	and	CCONJ
easat-2210	185	8	insignificant	insignificant	ADJ
easat-2210	185	9	effect	effect	NOUN
easat-2210	185	10	on	on	ADP
easat-2210	185	11	audit	audit	NOUN
easat-2210	185	12	quality	quality	NOUN
easat-2210	185	13	.	.	PUNCT
easat-2210	186	1	this	this	PRON
easat-2210	186	2	means	mean	VERB
easat-2210	186	3	that	that	SCONJ
easat-2210	186	4	the	the	PRON
easat-2210	186	5	higher	high	ADJ
easat-2210	186	6	the	the	DET
easat-2210	186	7	experience	experience	NOUN
easat-2210	186	8	,	,	PUNCT
easat-2210	186	9	the	the	PRON
easat-2210	186	10	better	well	ADJ
easat-2210	186	11	the	the	DET
easat-2210	186	12	audit	audit	NOUN
easat-2210	186	13	quality	quality	NOUN
easat-2210	186	14	.	.	PUNCT
easat-2210	187	1	to	to	PART
easat-2210	187	2	improve	improve	VERB
easat-2210	187	3	audit	audit	NOUN
easat-2210	187	4	quality	quality	NOUN
easat-2210	187	5	,	,	PUNCT
easat-2210	187	6	auditors	auditor	NOUN
easat-2210	187	7	must	must	AUX
easat-2210	187	8	improve	improve	VERB
easat-2210	187	9	their	their	PRON
easat-2210	187	10	professional	professional	ADJ
easat-2210	187	11	education	education	NOUN
easat-2210	187	12	,	,	PUNCT
easat-2210	187	13	maintain	maintain	VERB
easat-2210	187	14	independence	independence	NOUN
easat-2210	187	15	in	in	ADP
easat-2210	187	16	mental	mental	ADJ
easat-2210	187	17	attitude	attitude	NOUN
easat-2210	187	18	.	.	PUNCT
easat-2210	188	1	in	in	ADP
easat-2210	188	2	carrying	carry	VERB
easat-2210	188	3	out	out	ADP
easat-2210	188	4	audit	audit	NOUN
easat-2210	188	5	work	work	NOUN
easat-2210	188	6	,	,	PUNCT
easat-2210	188	7	use	use	VERB
easat-2210	188	8	1080	1080	NUM
easat-2210	188	9	edelweiss	edelweiss	PROPN
easat-2210	188	10	applied	apply	VERB
easat-2210	188	11	science	science	NOUN
easat-2210	188	12	and	and	CCONJ
easat-2210	188	13	technology	technology	NOUN
easat-2210	188	14	issn	issn	PROPN
easat-2210	188	15	:	:	PUNCT
easat-2210	188	16	2576	2576	NUM
easat-2210	188	17	-	-	SYM
easat-2210	188	18	8484	8484	NUM
easat-2210	188	19	vol	vol	NOUN
easat-2210	188	20	.	.	PROPN
easat-2210	188	21	8	8	NUM
easat-2210	188	22	,	,	PUNCT
easat-2210	188	23	no	no	INTJ
easat-2210	188	24	.	.	NOUN
easat-2210	188	25	6	6	NUM
easat-2210	188	26	:	:	SYM
easat-2210	188	27	1073	1073	NUM
easat-2210	188	28	-	-	SYM
easat-2210	188	29	1081	1081	NUM
easat-2210	188	30	,	,	PUNCT
easat-2210	188	31	2024	2024	NUM
easat-2210	188	32	doi	doi	NOUN
easat-2210	188	33	:	:	PUNCT
easat-2210	188	34	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	188	35	©	©	ADP
easat-2210	188	36	2024	2024	NUM
easat-2210	188	37	by	by	ADP
easat-2210	188	38	the	the	DET
easat-2210	188	39	authors	author	NOUN
easat-2210	188	40	;	;	PUNCT
easat-2210	188	41	licensee	licensee	PROPN
easat-2210	188	42	learning	learning	NOUN
easat-2210	188	43	gate	gate	VERB
easat-2210	188	44	their	their	PRON
easat-2210	188	45	professional	professional	ADJ
easat-2210	188	46	skills	skill	NOUN
easat-2210	188	47	carefully	carefully	ADV
easat-2210	188	48	and	and	CCONJ
easat-2210	188	49	thoroughly	thoroughly	ADV
easat-2210	188	50	,	,	PUNCT
easat-2210	188	51	and	and	CCONJ
easat-2210	188	52	plan	plan	VERB
easat-2210	188	53	carefully	carefully	ADV
easat-2210	188	54	based	base	VERB
easat-2210	188	55	on	on	ADP
easat-2210	188	56	previous	previous	ADJ
easat-2210	188	57	experience	experience	NOUN
easat-2210	188	58	.	.	PUNCT
easat-2210	189	1	16	16	NUM
easat-2210	189	2	)	)	PUNCT
easat-2210	189	3	independence	independence	NOUN
easat-2210	189	4	has	have	VERB
easat-2210	189	5	a	a	DET
easat-2210	189	6	positive	positive	ADJ
easat-2210	189	7	and	and	CCONJ
easat-2210	189	8	significant	significant	ADJ
easat-2210	189	9	effect	effect	NOUN
easat-2210	189	10	on	on	ADP
easat-2210	189	11	audit	audit	NOUN
easat-2210	189	12	quality	quality	NOUN
easat-2210	189	13	.	.	PUNCT
easat-2210	190	1	this	this	PRON
easat-2210	190	2	means	mean	VERB
easat-2210	190	3	that	that	SCONJ
easat-2210	190	4	the	the	PRON
easat-2210	190	5	higher	high	ADJ
easat-2210	190	6	the	the	DET
easat-2210	190	7	independence	independence	NOUN
easat-2210	190	8	,	,	PUNCT
easat-2210	190	9	the	the	PRON
easat-2210	190	10	better	well	ADJ
easat-2210	190	11	the	the	DET
easat-2210	190	12	audit	audit	NOUN
easat-2210	190	13	quality	quality	NOUN
easat-2210	190	14	.	.	PUNCT
easat-2210	191	1	the	the	PRON
easat-2210	191	2	broader	broad	ADJ
easat-2210	191	3	the	the	DET
easat-2210	191	4	competence	competence	NOUN
easat-2210	191	5	of	of	ADP
easat-2210	191	6	an	an	DET
easat-2210	191	7	auditor	auditor	NOUN
easat-2210	191	8	and	and	CCONJ
easat-2210	191	9	the	the	PRON
easat-2210	191	10	deeper	deep	ADJ
easat-2210	191	11	the	the	DET
easat-2210	191	12	independence	independence	NOUN
easat-2210	191	13	in	in	ADP
easat-2210	191	14	the	the	DET
easat-2210	191	15	field	field	NOUN
easat-2210	191	16	of	of	ADP
easat-2210	191	17	auditing	auditing	NOUN
easat-2210	191	18	,	,	PUNCT
easat-2210	191	19	the	the	PRON
easat-2210	191	20	better	well	ADJ
easat-2210	191	21	the	the	DET
easat-2210	191	22	quality	quality	NOUN
easat-2210	191	23	of	of	ADP
easat-2210	191	24	the	the	DET
easat-2210	191	25	audit	audit	NOUN
easat-2210	191	26	performed	perform	VERB
easat-2210	191	27	.	.	PUNCT
easat-2210	192	1	17	17	NUM
easat-2210	192	2	)	)	PUNCT
easat-2210	192	3	risk	risk	NOUN
easat-2210	192	4	based	base	VERB
easat-2210	192	5	audit	audit	NOUN
easat-2210	192	6	has	have	VERB
easat-2210	192	7	a	a	DET
easat-2210	192	8	positive	positive	ADJ
easat-2210	192	9	and	and	CCONJ
easat-2210	192	10	significant	significant	ADJ
easat-2210	192	11	effect	effect	NOUN
easat-2210	192	12	on	on	ADP
easat-2210	192	13	audit	audit	NOUN
easat-2210	192	14	quality	quality	NOUN
easat-2210	192	15	.	.	PUNCT
easat-2210	193	1	the	the	PRON
easat-2210	193	2	higher	high	ADJ
easat-2210	193	3	the	the	DET
easat-2210	193	4	risk	risk	NOUN
easat-2210	193	5	based	base	VERB
easat-2210	193	6	audit	audit	NOUN
easat-2210	193	7	,	,	PUNCT
easat-2210	193	8	the	the	PRON
easat-2210	193	9	better	well	ADJ
easat-2210	193	10	the	the	DET
easat-2210	193	11	audit	audit	NOUN
easat-2210	193	12	quality	quality	NOUN
easat-2210	193	13	.	.	PUNCT
easat-2210	194	1	risk	risk	NOUN
easat-2210	194	2	based	base	VERB
easat-2210	194	3	audit	audit	NOUN
easat-2210	194	4	is	be	AUX
easat-2210	194	5	very	very	ADV
easat-2210	194	6	important	important	ADJ
easat-2210	194	7	to	to	PART
easat-2210	194	8	carry	carry	VERB
easat-2210	194	9	out	out	ADP
easat-2210	194	10	because	because	SCONJ
easat-2210	194	11	it	it	PRON
easat-2210	194	12	can	can	AUX
easat-2210	194	13	help	help	VERB
easat-2210	194	14	fulfill	fulfill	VERB
easat-2210	194	15	management	management	NOUN
easat-2210	194	16	responsibilities	responsibility	NOUN
easat-2210	194	17	effectively	effectively	ADV
easat-2210	194	18	.	.	PUNCT
easat-2210	195	1	the	the	DET
easat-2210	195	2	first	first	ADJ
easat-2210	195	3	step	step	NOUN
easat-2210	195	4	in	in	ADP
easat-2210	195	5	conducting	conduct	VERB
easat-2210	195	6	a	a	DET
easat-2210	195	7	risk	risk	NOUN
easat-2210	195	8	based	base	VERB
easat-2210	195	9	audit	audit	NOUN
easat-2210	195	10	is	be	AUX
easat-2210	195	11	to	to	PART
easat-2210	195	12	identify	identify	VERB
easat-2210	195	13	risks	risk	NOUN
easat-2210	195	14	that	that	PRON
easat-2210	195	15	can	can	AUX
easat-2210	195	16	affect	affect	VERB
easat-2210	195	17	the	the	DET
easat-2210	195	18	achievement	achievement	NOUN
easat-2210	195	19	of	of	ADP
easat-2210	195	20	organizational	organizational	ADJ
easat-2210	195	21	goals	goal	NOUN
easat-2210	195	22	.	.	PUNCT
easat-2210	196	1	these	these	DET
easat-2210	196	2	risks	risk	NOUN
easat-2210	196	3	can	can	AUX
easat-2210	196	4	come	come	VERB
easat-2210	196	5	from	from	ADP
easat-2210	196	6	various	various	ADJ
easat-2210	196	7	aspects	aspect	NOUN
easat-2210	196	8	,	,	PUNCT
easat-2210	196	9	such	such	ADJ
easat-2210	196	10	as	as	ADP
easat-2210	196	11	operational	operational	ADJ
easat-2210	196	12	,	,	PUNCT
easat-2210	196	13	financial	financial	ADJ
easat-2210	196	14	,	,	PUNCT
easat-2210	196	15	and	and	CCONJ
easat-2210	196	16	reputational	reputational	ADJ
easat-2210	196	17	.	.	PUNCT
easat-2210	197	1	audit	audit	NOUN
easat-2210	197	2	risk	risk	NOUN
easat-2210	197	3	refers	refer	VERB
easat-2210	197	4	to	to	ADP
easat-2210	197	5	the	the	DET
easat-2210	197	6	auditor	auditor	NOUN
easat-2210	197	7	's	's	PART
easat-2210	197	8	inaccurate	inaccurate	ADJ
easat-2210	197	9	opinion	opinion	NOUN
easat-2210	197	10	on	on	ADP
easat-2210	197	11	the	the	DET
easat-2210	197	12	financial	financial	ADJ
easat-2210	197	13	statements	statement	NOUN
easat-2210	197	14	regarding	regard	VERB
easat-2210	197	15	material	material	ADJ
easat-2210	197	16	misstatements	misstatement	NOUN
easat-2210	197	17	.	.	PUNCT
easat-2210	198	1	to	to	PART
easat-2210	198	2	reduce	reduce	VERB
easat-2210	198	3	the	the	DET
easat-2210	198	4	level	level	NOUN
easat-2210	198	5	of	of	ADP
easat-2210	198	6	risk	risk	NOUN
easat-2210	198	7	accepted	accept	VERB
easat-2210	198	8	by	by	ADP
easat-2210	198	9	the	the	DET
easat-2210	198	10	auditor	auditor	NOUN
easat-2210	198	11	,	,	PUNCT
easat-2210	198	12	a	a	DET
easat-2210	198	13	risk	risk	NOUN
easat-2210	198	14	-	-	PUNCT
easat-2210	198	15	based	base	VERB
easat-2210	198	16	audit	audit	NOUN
easat-2210	198	17	needs	need	VERB
easat-2210	198	18	to	to	PART
easat-2210	198	19	be	be	AUX
easat-2210	198	20	carried	carry	VERB
easat-2210	198	21	out	out	ADP
easat-2210	198	22	to	to	PART
easat-2210	198	23	achieve	achieve	VERB
easat-2210	198	24	audit	audit	NOUN
easat-2210	198	25	objectives	objective	NOUN
easat-2210	198	26	and	and	CCONJ
easat-2210	198	27	produce	produce	VERB
easat-2210	198	28	quality	quality	NOUN
easat-2210	198	29	audit	audit	NOUN
easat-2210	198	30	reports	report	NOUN
easat-2210	198	31	.	.	PUNCT
easat-2210	199	1	ai	ai	VERB
easat-2210	199	2	can	can	AUX
easat-2210	199	3	be	be	AUX
easat-2210	199	4	described	describe	VERB
easat-2210	199	5	as	as	ADP
easat-2210	199	6	the	the	DET
easat-2210	199	7	development	development	NOUN
easat-2210	199	8	of	of	ADP
easat-2210	199	9	computer	computer	NOUN
easat-2210	199	10	systems	system	NOUN
easat-2210	199	11	that	that	PRON
easat-2210	199	12	can	can	AUX
easat-2210	199	13	make	make	VERB
easat-2210	199	14	better	well	ADJ
easat-2210	199	15	decisions	decision	NOUN
easat-2210	199	16	,	,	PUNCT
easat-2210	199	17	observe	observe	VERB
easat-2210	199	18	their	their	PRON
easat-2210	199	19	environment	environment	NOUN
easat-2210	199	20	,	,	PUNCT
easat-2210	199	21	and	and	CCONJ
easat-2210	199	22	act	act	VERB
easat-2210	199	23	in	in	ADP
easat-2210	199	24	a	a	DET
easat-2210	199	25	way	way	NOUN
easat-2210	199	26	that	that	PRON
easat-2210	199	27	minimizes	minimize	VERB
easat-2210	199	28	the	the	DET
easat-2210	199	29	risk	risk	NOUN
easat-2210	199	30	of	of	ADP
easat-2210	199	31	achieving	achieve	VERB
easat-2210	199	32	a	a	DET
easat-2210	199	33	goal	goal	NOUN
easat-2210	199	34	.	.	PUNCT
easat-2210	200	1	18	18	NUM
easat-2210	200	2	)	)	PUNCT
easat-2210	200	3	independence	independence	NOUN
easat-2210	200	4	has	have	VERB
easat-2210	200	5	a	a	DET
easat-2210	200	6	positive	positive	ADJ
easat-2210	200	7	and	and	CCONJ
easat-2210	200	8	significant	significant	ADJ
easat-2210	200	9	effect	effect	NOUN
easat-2210	200	10	on	on	ADP
easat-2210	200	11	audit	audit	NOUN
easat-2210	200	12	quality	quality	NOUN
easat-2210	200	13	with	with	ADP
easat-2210	200	14	artificial	artificial	ADJ
easat-2210	200	15	intelligence	intelligence	NOUN
easat-2210	200	16	audit	audit	NOUN
easat-2210	200	17	interaction	interaction	NOUN
easat-2210	200	18	not	not	PART
easat-2210	200	19	fully	fully	ADV
easat-2210	200	20	accepted	accept	VERB
easat-2210	200	21	where	where	SCONJ
easat-2210	200	22	artificial	artificial	ADJ
easat-2210	200	23	intelligence	intelligence	NOUN
easat-2210	200	24	audit	audit	NOUN
easat-2210	200	25	has	have	VERB
easat-2210	200	26	a	a	DET
easat-2210	200	27	positive	positive	ADJ
easat-2210	200	28	but	but	CCONJ
easat-2210	200	29	insignificant	insignificant	ADJ
easat-2210	200	30	effect	effect	NOUN
easat-2210	200	31	moderating	moderate	VERB
easat-2210	200	32	the	the	DET
easat-2210	200	33	influence	influence	NOUN
easat-2210	200	34	of	of	ADP
easat-2210	200	35	(	(	PUNCT
easat-2210	200	36	y1	y1	NOUN
easat-2210	200	37	)	)	PUNCT
easat-2210	200	38	independence	independence	NOUN
easat-2210	200	39	on	on	ADP
easat-2210	200	40	(	(	PUNCT
easat-2210	200	41	y3	y3	NOUN
easat-2210	200	42	)	)	PUNCT
easat-2210	200	43	audit	audit	NOUN
easat-2210	200	44	quality	quality	NOUN
easat-2210	200	45	.	.	PUNCT
easat-2210	201	1	the	the	DET
easat-2210	201	2	use	use	NOUN
easat-2210	201	3	of	of	ADP
easat-2210	201	4	ai	ai	NOUN
easat-2210	201	5	in	in	ADP
easat-2210	201	6	the	the	DET
easat-2210	201	7	audit	audit	NOUN
easat-2210	201	8	process	process	NOUN
easat-2210	201	9	,	,	PUNCT
easat-2210	201	10	one	one	NUM
easat-2210	201	11	of	of	ADP
easat-2210	201	12	which	which	PRON
easat-2210	201	13	is	be	AUX
easat-2210	201	14	:	:	PUNCT
easat-2210	201	15	producing	produce	VERB
easat-2210	201	16	a	a	DET
easat-2210	201	17	better	well	ADJ
easat-2210	201	18	understanding	understanding	NOUN
easat-2210	201	19	of	of	ADP
easat-2210	201	20	client	client	NOUN
easat-2210	201	21	operations	operation	NOUN
easat-2210	201	22	and	and	CCONJ
easat-2210	201	23	audit	audit	NOUN
easat-2210	201	24	risks	risk	NOUN
easat-2210	201	25	.	.	PUNCT
easat-2210	202	1	the	the	DET
easat-2210	202	2	use	use	NOUN
easat-2210	202	3	of	of	ADP
easat-2210	202	4	ai	ai	NOUN
easat-2210	202	5	in	in	ADP
easat-2210	202	6	the	the	DET
easat-2210	202	7	audit	audit	NOUN
easat-2210	202	8	process	process	NOUN
easat-2210	202	9	presents	present	VERB
easat-2210	202	10	new	new	ADJ
easat-2210	202	11	risks	risk	NOUN
easat-2210	202	12	that	that	PRON
easat-2210	202	13	can	can	AUX
easat-2210	202	14	affect	affect	VERB
easat-2210	202	15	audit	audit	NOUN
easat-2210	202	16	quality	quality	NOUN
easat-2210	202	17	.	.	PUNCT
easat-2210	203	1	19	19	NUM
easat-2210	203	2	)	)	PUNCT
easat-2210	203	3	risk	risk	NOUN
easat-2210	203	4	based	base	VERB
easat-2210	203	5	audit	audit	NOUN
easat-2210	203	6	has	have	VERB
easat-2210	203	7	a	a	DET
easat-2210	203	8	positive	positive	ADJ
easat-2210	203	9	and	and	CCONJ
easat-2210	203	10	significant	significant	ADJ
easat-2210	203	11	effect	effect	NOUN
easat-2210	203	12	on	on	ADP
easat-2210	203	13	audit	audit	NOUN
easat-2210	203	14	quality	quality	NOUN
easat-2210	203	15	with	with	ADP
easat-2210	203	16	the	the	DET
easat-2210	203	17	interaction	interaction	NOUN
easat-2210	203	18	of	of	ADP
easat-2210	203	19	artificial	artificial	ADJ
easat-2210	203	20	intelligence	intelligence	NOUN
easat-2210	203	21	audit	audit	NOUN
easat-2210	203	22	not	not	PART
easat-2210	203	23	fully	fully	ADV
easat-2210	203	24	accepted	accept	VERB
easat-2210	203	25	where	where	SCONJ
easat-2210	203	26	artificial	artificial	ADJ
easat-2210	203	27	intelligence	intelligence	NOUN
easat-2210	203	28	audit	audit	NOUN
easat-2210	203	29	has	have	VERB
easat-2210	203	30	a	a	DET
easat-2210	203	31	positive	positive	ADJ
easat-2210	203	32	but	but	CCONJ
easat-2210	203	33	insignificant	insignificant	ADJ
easat-2210	203	34	effect	effect	NOUN
easat-2210	203	35	moderating	moderate	VERB
easat-2210	203	36	the	the	DET
easat-2210	203	37	influence	influence	NOUN
easat-2210	203	38	of	of	ADP
easat-2210	203	39	(	(	PUNCT
easat-2210	203	40	y2	y2	NOUN
easat-2210	203	41	)	)	PUNCT
easat-2210	203	42	risk	risk	NOUN
easat-2210	203	43	based	base	VERB
easat-2210	203	44	audit	audit	NOUN
easat-2210	203	45	on	on	ADP
easat-2210	203	46	(	(	PUNCT
easat-2210	203	47	y3	y3	NOUN
easat-2210	203	48	)	)	PUNCT
easat-2210	203	49	audit	audit	NOUN
easat-2210	203	50	quality	quality	NOUN
easat-2210	203	51	.	.	PUNCT
easat-2210	204	1	copyright	copyright	NOUN
easat-2210	204	2	:	:	PUNCT
easat-2210	204	3	©	©	PROPN
easat-2210	204	4	2024	2024	NUM
easat-2210	204	5	by	by	ADP
easat-2210	204	6	the	the	DET
easat-2210	204	7	authors	author	NOUN
easat-2210	204	8	.	.	PUNCT
easat-2210	205	1	this	this	DET
easat-2210	205	2	article	article	NOUN
easat-2210	205	3	is	be	AUX
easat-2210	205	4	an	an	DET
easat-2210	205	5	open	open	ADJ
easat-2210	205	6	access	access	NOUN
easat-2210	205	7	article	article	NOUN
easat-2210	205	8	distributed	distribute	VERB
easat-2210	205	9	under	under	ADP
easat-2210	205	10	the	the	DET
easat-2210	205	11	terms	term	NOUN
easat-2210	205	12	and	and	CCONJ
easat-2210	205	13	conditions	condition	NOUN
easat-2210	205	14	of	of	ADP
easat-2210	205	15	the	the	DET
easat-2210	205	16	creative	creative	ADJ
easat-2210	205	17	commons	common	NOUN
easat-2210	205	18	attribution	attribution	NOUN
easat-2210	205	19	(	(	PUNCT
easat-2210	205	20	cc	cc	NOUN
easat-2210	205	21	by	by	ADP
easat-2210	205	22	)	)	PUNCT
easat-2210	205	23	license	license	NOUN
easat-2210	205	24	(	(	PUNCT
easat-2210	205	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2210	205	26	)	)	PUNCT
easat-2210	205	27	.	.	PUNCT
easat-2210	206	1	references	reference	NOUN
easat-2210	206	2	[	[	X
easat-2210	206	3	1	1	NUM
easat-2210	206	4	]	]	PUNCT
easat-2210	206	5	efendy	efendy	NOUN
easat-2210	206	6	,	,	PUNCT
easat-2210	206	7	m	m	PROPN
easat-2210	206	8	taufiq	taufiq	PROPN
easat-2210	206	9	.	.	PUNCT
easat-2210	206	10	2010	2010	NUM
easat-2210	206	11	.	.	PUNCT
easat-2210	207	1	“	"	PUNCT
easat-2210	207	2	pengaruh	pengaruh	NOUN
easat-2210	207	3	kompetensi	kompetensi	PROPN
easat-2210	207	4	,	,	PUNCT
easat-2210	207	5	independensi	independensi	PROPN
easat-2210	207	6	,	,	PUNCT
easat-2210	207	7	dan	dan	PROPN
easat-2210	207	8	motivasi	motivasi	PROPN
easat-2210	207	9	terhadap	terhadap	PROPN
easat-2210	207	10	kualitas	kualitas	PROPN
easat-2210	207	11	audit	audit	PROPN
easat-2210	207	12	aparat	aparat	NOUN
easat-2210	207	13	inspektorat	inspektorat	PROPN
easat-2210	207	14	dalam	dalam	PROPN
easat-2210	207	15	pengawasan	pengawasan	PROPN
easat-2210	207	16	keuangan	keuangan	PROPN
easat-2210	207	17	daerah	daerah	PROPN
easat-2210	207	18	”	"	PUNCT
easat-2210	207	19	.	.	PUNCT
easat-2210	208	1	tesis	tesis	NOUN
easat-2210	208	2	universitas	universita	NOUN
easat-2210	208	3	diponegoro	diponegoro	PROPN
easat-2210	208	4	.	.	PUNCT
easat-2210	209	1	semarang	semarang	PROPN
easat-2210	209	2	.	.	PUNCT
easat-2210	210	1	[	[	X
easat-2210	210	2	2	2	NUM
easat-2210	210	3	]	]	PUNCT
easat-2210	210	4	aaa	aaa	NOUN
easat-2210	210	5	financial	financial	ADJ
easat-2210	210	6	accounting	accounting	PROPN
easat-2210	210	7	standard	standard	PROPN
easat-2210	210	8	committee	committee	NOUN
easat-2210	210	9	.	.	PUNCT
easat-2210	211	1	2000	2000	NUM
easat-2210	211	2	.	.	PUNCT
easat-2210	212	1	“	"	PUNCT
easat-2210	212	2	commentary	commentary	NOUN
easat-2210	212	3	:	:	PUNCT
easat-2210	212	4	sec	sec	PROPN
easat-2210	212	5	auditor	auditor	NOUN
easat-2210	212	6	independece	independece	NOUN
easat-2210	212	7	requirements	requirement	NOUN
easat-2210	212	8	”	"	PUNCT
easat-2210	212	9	.	.	PUNCT
easat-2210	213	1	accounting	accounting	NOUN
easat-2210	213	2	horizons	horizon	NOUN
easat-2210	213	3	.	.	PUNCT
easat-2210	214	1	vol	vol	NOUN
easat-2210	214	2	15	15	NUM
easat-2210	214	3	,	,	PUNCT
easat-2210	214	4	no	no	DET
easat-2210	214	5	4	4	NUM
easat-2210	214	6	.	.	PUNCT
easat-2210	214	7	december	december	PROPN
easat-2210	214	8	.	.	PUNCT
easat-2210	215	1	p	p	X
easat-2210	215	2	373	373	NUM
easat-2210	215	3	-	-	SYM
easat-2210	215	4	386	386	NUM
easat-2210	215	5	.	.	PUNCT
easat-2210	216	1	[	[	X
easat-2210	216	2	3	3	NUM
easat-2210	216	3	]	]	X
easat-2210	216	4	adisti	adisti	NOUN
easat-2210	216	5	,	,	PUNCT
easat-2210	216	6	m.	m.	NOUN
easat-2210	216	7	i.	i.	PROPN
easat-2210	216	8	,	,	PUNCT
easat-2210	216	9	&	&	CCONJ
easat-2210	216	10	setyohadi	setyohadi	PROPN
easat-2210	216	11	,	,	PUNCT
easat-2210	216	12	j.	j.	PROPN
easat-2210	216	13	s.	s.	PROPN
easat-2210	216	14	(	(	PUNCT
easat-2210	216	15	2019	2019	NUM
easat-2210	216	16	)	)	PUNCT
easat-2210	216	17	.	.	PUNCT
easat-2210	217	1	pengaruh	pengaruh	PROPN
easat-2210	217	2	independensi	independensi	PROPN
easat-2210	217	3	,	,	PUNCT
easat-2210	217	4	kompetensi	kompetensi	PROPN
easat-2210	217	5	dan	dan	PROPN
easat-2210	217	6	pengalaman	pengalaman	PROPN
easat-2210	217	7	kerja	kerja	PROPN
easat-2210	217	8	auditor	auditor	PROPN
easat-2210	217	9	terhadap	terhadap	PROPN
easat-2210	217	10	kualitas	kualitas	PROPN
easat-2210	217	11	audit	audit	PROPN
easat-2210	217	12	.	.	PUNCT
easat-2210	218	1	sosio	sosio	ADJ
easat-2210	218	2	e	e	NOUN
easat-2210	218	3	-	-	NOUN
easat-2210	218	4	kons	kon	NOUN
easat-2210	218	5	,	,	PUNCT
easat-2210	218	6	11(1	11(1	NUM
easat-2210	218	7	)	)	PUNCT
easat-2210	218	8	,	,	PUNCT
easat-2210	218	9	37	37	NUM
easat-2210	218	10	-	-	SYM
easat-2210	218	11	45	45	NUM
easat-2210	218	12	.	.	PUNCT
easat-2210	219	1	[	[	X
easat-2210	219	2	4	4	NUM
easat-2210	219	3	]	]	PUNCT
easat-2210	219	4	afni	afni	NOUN
easat-2210	219	5	,	,	PUNCT
easat-2210	219	6	zalida	zalida	PROPN
easat-2210	219	7	.	.	PUNCT
easat-2210	219	8	,	,	PUNCT
easat-2210	219	9	sriyunianti	sriyunianti	PROPN
easat-2210	219	10	,	,	PUNCT
easat-2210	219	11	fera	fera	PROPN
easat-2210	219	12	.	.	PROPN
easat-2210	219	13	,	,	PUNCT
easat-2210	219	14	dan	dan	PROPN
easat-2210	219	15	ahmad	ahmad	PROPN
easat-2210	219	16	,	,	PUNCT
easat-2210	219	17	afridian	afridian	PROPN
easat-2210	219	18	,	,	PUNCT
easat-2210	219	19	w.	w.	PROPN
easat-2210	219	20	2012	2012	NUM
easat-2210	219	21	.	.	PUNCT
easat-2210	220	1	“	"	PUNCT
easat-2210	220	2	pengaruh	pengaruh	NOUN
easat-2210	220	3	kompetensi	kompetensi	PROPN
easat-2210	220	4	dan	dan	PROPN
easat-2210	220	5	independensi	independensi	PROPN
easat-2210	220	6	pemeriksa	pemeriksa	PROPN
easat-2210	220	7	terhadap	terhadap	PROPN
easat-2210	220	8	kualitas	kualitas	PROPN
easat-2210	220	9	hasil	hasil	PROPN
easat-2210	220	10	pemeriksaan	pemeriksaan	PROPN
easat-2210	220	11	dalam	dalam	PROPN
easat-2210	220	12	pengawasan	pengawasan	PROPN
easat-2210	220	13	keuangan	keuangan	PROPN
easat-2210	220	14	daerah	daerah	PROPN
easat-2210	220	15	:	:	PUNCT
easat-2210	220	16	studi	studi	PROPN
easat-2210	220	17	pada	pada	PROPN
easat-2210	220	18	inspektorat	inspektorat	PROPN
easat-2210	220	19	kabupaten	kabupaten	PROPN
easat-2210	220	20	/	/	SYM
easat-2210	220	21	kota	kota	PROPN
easat-2210	220	22	di	di	PROPN
easat-2210	220	23	sumatera	sumatera	PROPN
easat-2210	220	24	barat	barat	PROPN
easat-2210	220	25	”	"	PUNCT
easat-2210	220	26	.	.	PUNCT
easat-2210	221	1	jurnal	jurnal	PROPN
easat-2210	221	2	akuntansi	akuntansi	PROPN
easat-2210	221	3	&	&	CCONJ
easat-2210	221	4	manajemen	manajeman	NOUN
easat-2210	221	5	.	.	PUNCT
easat-2210	222	1	vol	vol	NOUN
easat-2210	222	2	7	7	NUM
easat-2210	222	3	,	,	PUNCT
easat-2210	222	4	no	no	DET
easat-2210	222	5	2	2	NUM
easat-2210	222	6	.	.	PUNCT
easat-2210	222	7	desember	desember	PROPN
easat-2210	222	8	.	.	PUNCT
easat-2210	223	1	hal	hal	PROPN
easat-2210	223	2	69	69	NUM
easat-2210	223	3	-	-	SYM
easat-2210	223	4	77	77	NUM
easat-2210	223	5	.	.	PUNCT
easat-2210	224	1	[	[	X
easat-2210	224	2	5	5	NUM
easat-2210	224	3	]	]	X
easat-2210	224	4	ahmad	ahmad	NOUN
easat-2210	224	5	,	,	PUNCT
easat-2210	224	6	afridian	afridian	PROPN
easat-2210	224	7	,	,	PUNCT
easat-2210	224	8	w.	w.	PROPN
easat-2210	224	9	,	,	PUNCT
easat-2210	224	10	sriyunianti	sriyunianti	PROPN
easat-2210	224	11	,	,	PUNCT
easat-2210	224	12	fera	fera	PROPN
easat-2210	224	13	.	.	PROPN
easat-2210	224	14	,	,	PUNCT
easat-2210	224	15	fauzi	fauzi	PROPN
easat-2210	224	16	,	,	PUNCT
easat-2210	224	17	nurul	nurul	NOUN
easat-2210	224	18	.	.	PUNCT
easat-2210	224	19	,	,	PUNCT
easat-2210	224	20	dan	dan	PROPN
easat-2210	224	21	septriani	septriani	PROPN
easat-2210	224	22	,	,	PUNCT
easat-2210	224	23	yosi	yosi	PROPN
easat-2210	224	24	.	.	PROPN
easat-2210	224	25	2011	2011	NUM
easat-2210	224	26	.	.	PUNCT
easat-2210	225	1	“	"	PUNCT
easat-2210	225	2	pengaruh	pengaruh	NOUN
easat-2210	225	3	kompetensi	kompetensi	PROPN
easat-2210	225	4	dan	dan	PROPN
easat-2210	225	5	independensi	independensi	PROPN
easat-2210	225	6	pemeriksa	pemeriksa	PROPN
easat-2210	225	7	terhadap	terhadap	PROPN
easat-2210	225	8	kualitas	kualitas	PROPN
easat-2210	225	9	hasil	hasil	PROPN
easat-2210	225	10	pemeriksaan	pemeriksaan	PROPN
easat-2210	225	11	dalam	dalam	PROPN
easat-2210	225	12	pengawasan	pengawasan	PROPN
easat-2210	225	13	keuangan	keuangan	PROPN
easat-2210	225	14	daerah	daerah	PROPN
easat-2210	225	15	:	:	PUNCT
easat-2210	225	16	studi	studi	PROPN
easat-2210	225	17	pada	pada	PROPN
easat-2210	225	18	inspektorat	inspektorat	PROPN
easat-2210	225	19	kabupaten	kabupaten	PROPN
easat-2210	225	20	pasaman	pasaman	PROPN
easat-2210	225	21	”	"	PUNCT
easat-2210	225	22	.	.	PUNCT
easat-2210	226	1	jurnal	jurnal	PROPN
easat-2210	226	2	akuntansi	akuntansi	PROPN
easat-2210	226	3	&	&	CCONJ
easat-2210	226	4	manajemen	manajeman	NOUN
easat-2210	226	5	.	.	PUNCT
easat-2210	227	1	vol	vol	NOUN
easat-2210	227	2	6	6	NUM
easat-2210	227	3	,	,	PUNCT
easat-2210	227	4	no	no	DET
easat-2210	227	5	2	2	NUM
easat-2210	227	6	.	.	PUNCT
easat-2210	227	7	desember	desember	PROPN
easat-2210	227	8	.	.	PUNCT
easat-2210	228	1	hal	hal	PROPN
easat-2210	228	2	63	63	NUM
easat-2210	228	3	-	-	SYM
easat-2210	228	4	73	73	NUM
easat-2210	228	5	.	.	PUNCT
easat-2210	229	1	[	[	X
easat-2210	229	2	6	6	NUM
easat-2210	229	3	]	]	X
easat-2210	229	4	amelia	amelia	PROPN
easat-2210	229	5	,	,	PUNCT
easat-2210	229	6	r.	r.	PROPN
easat-2210	229	7	,	,	PUNCT
easat-2210	229	8	asrori	asrori	PROPN
easat-2210	229	9	and	and	CCONJ
easat-2210	229	10	ibrahim	ibrahim	PROPN
easat-2210	229	11	,	,	PUNCT
easat-2210	229	12	r.	r.	PROPN
easat-2210	229	13	(	(	PUNCT
easat-2210	229	14	2021	2021	NUM
easat-2210	229	15	)	)	PUNCT
easat-2210	229	16	‘	'	PUNCT
easat-2210	229	17	gambaran	gambaran	NOUN
easat-2210	229	18	kadar	kadar	PROPN
easat-2210	229	19	kolesterol	kolesterol	PROPN
easat-2210	229	20	total	total	PROPN
easat-2210	229	21	dosen	dosen	PROPN
easat-2210	229	22	di	di	PROPN
easat-2210	229	23	perguruan	perguruan	PROPN
easat-2210	229	24	tinggi	tinggi	PROPN
easat-2210	229	25	kesehatan	kesehatan	PROPN
easat-2210	229	26	kota	kota	PROPN
easat-2210	229	27	palembang	palembang	PROPN
easat-2210	229	28	’	'	PUNCT
easat-2210	229	29	,	,	PUNCT
easat-2210	229	30	journal	journal	NOUN
easat-2210	229	31	of	of	ADP
easat-2210	229	32	medical	medical	ADJ
easat-2210	229	33	laboratory	laboratory	NOUN
easat-2210	229	34	and	and	CCONJ
easat-2210	229	35	science	science	NOUN
easat-2210	229	36	,	,	PUNCT
easat-2210	229	37	1(1	1(1	NUM
easat-2210	229	38	)	)	PUNCT
easat-2210	229	39	.	.	PUNCT
easat-2210	230	1	doi	doi	NOUN
easat-2210	230	2	:	:	PUNCT
easat-2210	230	3	10.36086	10.36086	NUM
easat-2210	230	4	/	/	SYM
easat-2210	230	5	medlabscience.v1i1	medlabscience.v1i1	PROPN
easat-2210	230	6	.	.	PUNCT
easat-2210	231	1	[	[	X
easat-2210	231	2	7	7	X
easat-2210	231	3	]	]	X
easat-2210	231	4	aprianti	aprianti	ADJ
easat-2210	231	5	tety	tety	PROPN
easat-2210	231	6	indah	indah	PROPN
easat-2210	231	7	,	,	PUNCT
easat-2210	231	8	sudaryati	sudaryati	PROPN
easat-2210	231	9	erina	erina	PROPN
easat-2210	231	10	(	(	PUNCT
easat-2210	231	11	2019	2019	NUM
easat-2210	231	12	)	)	PUNCT
easat-2210	231	13	.	.	PUNCT
easat-2210	232	1	the	the	DET
easat-2210	232	2	role	role	NOUN
easat-2210	232	3	of	of	ADP
easat-2210	232	4	gender	gender	NOUN
easat-2210	232	5	in	in	ADP
easat-2210	232	6	moderating	moderate	VERB
easat-2210	232	7	the	the	DET
easat-2210	232	8	effect	effect	NOUN
easat-2210	232	9	of	of	ADP
easat-2210	232	10	competence	competence	NOUN
easat-2210	232	11	,	,	PUNCT
easat-2210	232	12	independence	independence	NOUN
easat-2210	232	13	,	,	PUNCT
easat-2210	232	14	and	and	CCONJ
easat-2210	232	15	ethics	ethic	NOUN
easat-2210	232	16	toward	toward	ADP
easat-2210	232	17	audit	audit	NOUN
easat-2210	232	18	quality	quality	NOUN
easat-2210	232	19	:	:	PUNCT
easat-2210	232	20	a	a	DET
easat-2210	232	21	case	case	NOUN
easat-2210	232	22	study	study	NOUN
easat-2210	232	23	on	on	ADP
easat-2210	232	24	finance	finance	NOUN
easat-2210	232	25	and	and	CCONJ
easat-2210	232	26	development	development	NOUN
easat-2210	232	27	supervision	supervision	NOUN
easat-2210	232	28	body	body	NOUN
easat-2210	232	29	of	of	ADP
easat-2210	232	30	east	east	PROPN
easat-2210	232	31	java	java	PROPN
easat-2210	232	32	representative	representative	PROPN
easat-2210	232	33	.	.	PUNCT
easat-2210	233	1	jawa	jawa	PROPN
easat-2210	233	2	timur	timur	PROPN
easat-2210	233	3	.	.	PUNCT
easat-2210	234	1	[	[	X
easat-2210	234	2	8	8	NUM
easat-2210	234	3	]	]	PUNCT
easat-2210	234	4	arens	arens	PROPN
easat-2210	234	5	,	,	PUNCT
easat-2210	234	6	et	et	PROPN
easat-2210	234	7	al	al	PROPN
easat-2210	234	8	.	.	PROPN
easat-2210	234	9	2010	2010	NUM
easat-2210	234	10	.	.	PUNCT
easat-2210	235	1	auditing	auditing	NOUN
easat-2210	235	2	.	.	PUNCT
easat-2210	236	1	edisi	edisi	VERB
easat-2210	236	2	indonesia	indonesia	PROPN
easat-2210	236	3	.	.	PUNCT
easat-2210	237	1	salemba	salemba	PROPN
easat-2210	237	2	empat	empat	PROPN
easat-2210	237	3	.	.	PUNCT
easat-2210	238	1	jakarta	jakarta	PROPN
easat-2210	239	1	[	[	X
easat-2210	239	2	9	9	NUM
easat-2210	239	3	]	]	SYM
easat-2210	239	4	armawan	armawan	PROPN
easat-2210	239	5	,	,	PUNCT
easat-2210	239	6	i.	i.	PROPN
easat-2210	239	7	s.	s.	PROPN
easat-2210	239	8	,	,	PUNCT
easat-2210	239	9	&	&	CCONJ
easat-2210	239	10	wiratmaja	wiratmaja	PROPN
easat-2210	239	11	,	,	PUNCT
easat-2210	239	12	i.	i.	PROPN
easat-2210	239	13	n.	n.	PROPN
easat-2210	239	14	(	(	PUNCT
easat-2210	239	15	2020	2020	NUM
easat-2210	239	16	)	)	PUNCT
easat-2210	239	17	.	.	PUNCT
easat-2210	240	1	pengaruh	pengaruh	NOUN
easat-2210	240	2	pengalaman	pengalaman	NOUN
easat-2210	240	3	,	,	PUNCT
easat-2210	240	4	kompetensi	kompetensi	PROPN
easat-2210	240	5	,	,	PUNCT
easat-2210	240	6	independensi	independensi	PROPN
easat-2210	240	7	dan	dan	PROPN
easat-2210	240	8	fee	fee	PROPN
easat-2210	240	9	audit	audit	PROPN
easat-2210	240	10	pada	pada	PROPN
easat-2210	240	11	kualitas	kualitas	PROPN
easat-2210	240	12	audit	audit	NOUN
easat-2210	240	13	.	.	PUNCT
easat-2210	241	1	e	e	X
easat-2210	241	2	-	-	ADJ
easat-2210	241	3	jurnal	jurnal	ADJ
easat-2210	241	4	akuntansi	akuntansi	PROPN
easat-2210	241	5	,	,	PUNCT
easat-2210	241	6	30(5	30(5	NUM
easat-2210	241	7	)	)	PUNCT
easat-2210	241	8	,	,	PUNCT
easat-2210	241	9	1208	1208	NUM
easat-2210	241	10	-	-	SYM
easat-2210	241	11	1220	1220	NUM
easat-2210	241	12	.	.	PUNCT
easat-2210	242	1	[	[	X
easat-2210	242	2	10	10	NUM
easat-2210	242	3	]	]	X
easat-2210	242	4	astro	astro	PROPN
easat-2210	242	5	yudha	yudha	PROPN
easat-2210	242	6	kertarajasa	kertarajasa	PROPN
easat-2210	242	7	.	.	PUNCT
easat-2210	243	1	2019	2019	NUM
easat-2210	243	2	.	.	PUNCT
easat-2210	244	1	the	the	DET
easat-2210	244	2	effect	effect	NOUN
easat-2210	244	3	of	of	ADP
easat-2210	244	4	competence	competence	NOUN
easat-2210	244	5	,	,	PUNCT
easat-2210	244	6	experience	experience	NOUN
easat-2210	244	7	,	,	PUNCT
easat-2210	244	8	independence	independence	NOUN
easat-2210	244	9	,	,	PUNCT
easat-2210	244	10	due	due	ADJ
easat-2210	244	11	professional	professional	ADJ
easat-2210	244	12	care	care	NOUN
easat-2210	244	13	,	,	PUNCT
easat-2210	244	14	and	and	CCONJ
easat-2210	244	15	auditor	auditor	NOUN
easat-2210	244	16	integrity	integrity	NOUN
easat-2210	244	17	on	on	ADP
easat-2210	244	18	audit	audit	NOUN
easat-2210	244	19	qualitiy	qualitiy	VERB
easat-2210	244	20	with	with	ADP
easat-2210	244	21	auditor	auditor	NOUN
easat-2210	244	22	ethics	ethic	NOUN
easat-2210	244	23	as	as	ADP
easat-2210	244	24	moderating	moderate	VERB
easat-2210	244	25	variabel	variabel	PROPN
easat-2210	244	26	.	.	PUNCT
easat-2210	245	1	journal	journal	PROPN
easat-2210	245	2	of	of	ADP
easat-2210	245	3	accounting	accounting	NOUN
easat-2210	245	4	,	,	PUNCT
easat-2210	245	5	finance	finance	NOUN
easat-2210	245	6	and	and	CCONJ
easat-2210	245	7	auditing	auditing	NOUN
easat-2210	245	8	studies	study	NOUN
easat-2210	245	9	.	.	PUNCT
easat-2210	246	1	[	[	X
easat-2210	246	2	11	11	NUM
easat-2210	246	3	]	]	PUNCT
easat-2210	246	4	astrawati	astrawati	PROPN
easat-2210	246	5	,	,	PUNCT
easat-2210	246	6	a.	a.	PROPN
easat-2210	246	7	p.	p.	PROPN
easat-2210	246	8	b.	b.	PROPN
easat-2210	246	9	,	,	PUNCT
easat-2210	246	10	sujana	sujana	PROPN
easat-2210	246	11	,	,	PUNCT
easat-2210	246	12	e.	e.	PROPN
easat-2210	246	13	,	,	PUNCT
easat-2210	246	14	&	&	CCONJ
easat-2210	246	15	dewi	dewi	PROPN
easat-2210	246	16	,	,	PUNCT
easat-2210	246	17	p.	p.	PROPN
easat-2210	246	18	e.	e.	PROPN
easat-2210	246	19	m.	m.	PROPN
easat-2210	246	20	d.	d.	PROPN
easat-2210	246	21	(	(	PUNCT
easat-2210	246	22	2017	2017	NUM
easat-2210	246	23	)	)	PUNCT
easat-2210	246	24	.	.	PUNCT
easat-2210	247	1	pengaruh	pengaruh	PROPN
easat-2210	247	2	kesulitan	kesulitan	PROPN
easat-2210	247	3	keuangan	keuangan	PROPN
easat-2210	247	4	klien	klien	PROPN
easat-2210	247	5	,	,	PUNCT
easat-2210	247	6	integritas	integrita	VERB
easat-2210	247	7	manajemen	manajeman	NOUN
easat-2210	247	8	,	,	PUNCT
easat-2210	247	9	dan	dan	PROPN
easat-2210	247	10	profesionalisme	profesionalisme	PROPN
easat-2210	247	11	auditor	auditor	PROPN
easat-2210	247	12	terhadap	terhadap	PROPN
easat-2210	247	13	risiko	risiko	PROPN
easat-2210	247	14	audit	audit	PROPN
easat-2210	247	15	pada	pada	PROPN
easat-2210	247	16	kap	kap	PROPN
easat-2210	247	17	wilayah	wilayah	PROPN
easat-2210	247	18	bali	bali	PROPN
easat-2210	247	19	.	.	PUNCT
easat-2210	248	1	e	e	X
easat-2210	248	2	-	-	NOUN
easat-2210	248	3	journal	journal	ADJ
easat-2210	248	4	universitas	universita	NOUN
easat-2210	248	5	pendidikan	pendidikan	PROPN
easat-2210	248	6	ganesha	ganesha	PROPN
easat-2210	248	7	jurusan	jurusan	PROPN
easat-2210	248	8	akuntansi	akuntansi	PROPN
easat-2210	248	9	program	program	PROPN
easat-2210	248	10	s1	s1	PROPN
easat-2210	248	11	,	,	PUNCT
easat-2210	248	12	8	8	NUM
easat-2210	248	13	.	.	PUNCT
easat-2210	249	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-2210	249	2	1081	1081	NUM
easat-2210	249	3	edelweiss	edelweiss	PROPN
easat-2210	249	4	applied	apply	VERB
easat-2210	249	5	science	science	NOUN
easat-2210	249	6	and	and	CCONJ
easat-2210	249	7	technology	technology	NOUN
easat-2210	249	8	issn	issn	PROPN
easat-2210	249	9	:	:	PUNCT
easat-2210	249	10	2576	2576	NUM
easat-2210	249	11	-	-	SYM
easat-2210	249	12	8484	8484	NUM
easat-2210	249	13	vol	vol	NOUN
easat-2210	249	14	.	.	PROPN
easat-2210	249	15	8	8	NUM
easat-2210	249	16	,	,	PUNCT
easat-2210	249	17	no	no	INTJ
easat-2210	249	18	.	.	NOUN
easat-2210	249	19	6	6	NUM
easat-2210	249	20	:	:	SYM
easat-2210	249	21	1073	1073	NUM
easat-2210	249	22	-	-	SYM
easat-2210	249	23	1081	1081	NUM
easat-2210	249	24	,	,	PUNCT
easat-2210	249	25	2024	2024	NUM
easat-2210	249	26	doi	doi	NOUN
easat-2210	249	27	:	:	PUNCT
easat-2210	249	28	10.55214/25768484.v8i6.2210	10.55214/25768484.v8i6.2210	NUM
easat-2210	249	29	©	©	ADP
easat-2210	249	30	2024	2024	NUM
easat-2210	249	31	by	by	ADP
easat-2210	249	32	the	the	DET
easat-2210	249	33	authors	author	NOUN
easat-2210	249	34	;	;	PUNCT
easat-2210	249	35	licensee	licensee	PROPN
easat-2210	249	36	learning	learning	NOUN
easat-2210	249	37	gate	gate	NOUN
easat-2210	250	1	[	[	X
easat-2210	250	2	12	12	NUM
easat-2210	250	3	]	]	PUNCT
easat-2210	250	4	ayuningtyas	ayuningtyas	NOUN
easat-2210	250	5	,	,	PUNCT
easat-2210	250	6	harvita	harvita	PROPN
easat-2210	250	7	y.	y.	PROPN
easat-2210	250	8	,	,	PUNCT
easat-2210	250	9	dan	dan	PROPN
easat-2210	250	10	pamudji	pamudji	PROPN
easat-2210	250	11	,	,	PUNCT
easat-2210	250	12	s.	s.	PROPN
easat-2210	250	13	2012	2012	NUM
easat-2210	250	14	.	.	PUNCT
easat-2210	251	1	“	"	PUNCT
easat-2210	251	2	pengaruh	pengaruh	NOUN
easat-2210	251	3	pengalaman	pengalaman	PROPN
easat-2210	251	4	kerja	kerja	PROPN
easat-2210	251	5	,	,	PUNCT
easat-2210	251	6	independensi	independensi	PROPN
easat-2210	251	7	,	,	PUNCT
easat-2210	251	8	objektivitas	objektivita	NOUN
easat-2210	251	9	,	,	PUNCT
easat-2210	251	10	integritas	integrita	VERB
easat-2210	251	11	,	,	PUNCT
easat-2210	251	12	dan	dan	PROPN
easat-2210	251	13	kompetensi	kompetensi	PROPN
easat-2210	251	14	terhadap	terhadap	PROPN
easat-2210	251	15	kualitas	kualitas	PROPN
easat-2210	251	16	hasil	hasil	PROPN
easat-2210	251	17	audit	audit	PROPN
easat-2210	251	18	”	"	PUNCT
easat-2210	251	19	.	.	PUNCT
easat-2210	252	1	diponegoro	diponegoro	PROPN
easat-2210	252	2	journal	journal	PROPN
easat-2210	252	3	of	of	ADP
easat-2210	252	4	accounting	accounting	NOUN
easat-2210	252	5	,	,	PUNCT
easat-2210	252	6	(	(	PUNCT
easat-2210	252	7	online	online	ADJ
easat-2210	252	8	)	)	PUNCT
easat-2210	252	9	,	,	PUNCT
easat-2210	252	10	vol	vol	NOUN
easat-2210	252	11	2	2	NUM
easat-2210	252	12	,	,	PUNCT
easat-2210	252	13	no	no	DET
easat-2210	252	14	1	1	NUM
easat-2210	252	15	.	.	PUNCT
easat-2210	252	16	http://eprints.undip.ac.id/36161	http://eprints.undip.ac.id/36161	VERB
easat-2210	252	17	.	.	PUNCT
easat-2210	253	1	[	[	X
easat-2210	253	2	13	13	NUM
easat-2210	253	3	]	]	SYM
easat-2210	253	4	bpkp	bpkp	PROPN
easat-2210	253	5	.	.	PUNCT
easat-2210	253	6	2008	2008	NUM
easat-2210	253	7	.	.	PUNCT
easat-2210	254	1	“	"	PUNCT
easat-2210	254	2	kode	kode	PROPN
easat-2210	254	3	etik	etik	PROPN
easat-2210	254	4	dan	dan	PROPN
easat-2210	254	5	standar	standar	PROPN
easat-2210	254	6	audit	audit	PROPN
easat-2210	254	7	”	"	PUNCT
easat-2210	254	8	.	.	PUNCT
easat-2210	255	1	edisi	edisi	VERB
easat-2210	255	2	kelima	kelima	PROPN
easat-2210	255	3	.	.	PUNCT
easat-2210	256	1	pusdiklatwas	pusdiklatwas	PROPN
easat-2210	256	2	bpkp	bpkp	PROPN
easat-2210	256	3	.	.	PUNCT
easat-2210	257	1	bogor	bogor	PROPN
easat-2210	257	2	.	.	PUNCT
easat-2210	258	1	[	[	X
easat-2210	258	2	14	14	NUM
easat-2210	258	3	]	]	X
easat-2210	258	4	bpkp.2014	bpkp.2014	PROPN
easat-2210	258	5	.	.	PUNCT
easat-2210	258	6	“	"	PUNCT
easat-2210	258	7	laporan	laporan	ADJ
easat-2210	258	8	hasil	hasil	PROPN
easat-2210	258	9	pengawasan	pengawasan	PROPN
easat-2210	258	10	wilayah	wilayah	NOUN
easat-2210	258	11	provinsi	provinsi	PROPN
easat-2210	258	12	kalimatan	kalimatan	PROPN
easat-2210	258	13	timur	timur	PROPN
easat-2210	258	14	tahun	tahun	PROPN
easat-2210	258	15	2014	2014	NUM
easat-2210	258	16	.	.	PUNCT
easat-2210	259	1	[	[	X
easat-2210	259	2	15	15	NUM
easat-2210	259	3	]	]	X
easat-2210	259	4	cahyat	cahyat	NOUN
easat-2210	259	5	,	,	PUNCT
easat-2210	259	6	a.	a.	NOUN
easat-2210	259	7	2004	2004	NUM
easat-2210	259	8	.	.	PUNCT
easat-2210	260	1	“	"	PUNCT
easat-2210	260	2	sistem	sistem	PROPN
easat-2210	260	3	pengawasan	pengawasan	PROPN
easat-2210	260	4	terhadap	terhadap	PROPN
easat-2210	260	5	penyelenggaraan	penyelenggaraan	PROPN
easat-2210	260	6	pemerintah	pemerintah	PROPN
easat-2210	260	7	daerah	daerah	PROPN
easat-2210	260	8	kabupaten	kabupaten	PROPN
easat-2210	260	9	:	:	PUNCT
easat-2210	260	10	pembahasan	pembahasan	ADJ
easat-2210	260	11	peraturan	peraturan	NOUN
easat-2210	260	12	perundangan	perundangan	PROPN
easat-2210	260	13	di	di	PROPN
easat-2210	260	14	bidang	bidang	PROPN
easat-2210	260	15	pengawasan	pengawasan	PROPN
easat-2210	260	16	”	"	PUNCT
easat-2210	260	17	.	.	PUNCT
easat-2210	261	1	jurnal	jurnal	ADJ
easat-2210	261	2	governance	governance	NOUN
easat-2210	261	3	brief	brief	ADJ
easat-2210	261	4	number	number	NOUN
easat-2210	261	5	3	3	NUM
easat-2210	261	6	.	.	PUNCT
easat-2210	261	7	november	november	PROPN
easat-2210	261	8	.	.	PUNCT
easat-2210	262	1	hal	hal	PROPN
easat-2210	262	2	1	1	NUM
easat-2210	262	3	-	-	SYM
easat-2210	262	4	8	8	NUM
easat-2210	262	5	.	.	PUNCT
easat-2210	263	1	[	[	X
easat-2210	263	2	16	16	NUM
easat-2210	263	3	]	]	SYM
easat-2210	263	4	cahyani	cahyani	PROPN
easat-2210	263	5	,	,	PUNCT
easat-2210	263	6	g.	g.	PROPN
easat-2210	263	7	,	,	PUNCT
easat-2210	263	8	&	&	CCONJ
easat-2210	263	9	zulvia	zulvia	PROPN
easat-2210	263	10	,	,	PUNCT
easat-2210	263	11	d.	d.	PROPN
easat-2210	263	12	(	(	PUNCT
easat-2210	263	13	2019	2019	NUM
easat-2210	263	14	)	)	PUNCT
easat-2210	263	15	.	.	PUNCT
easat-2210	264	1	pengaruh	pengaruh	NOUN
easat-2210	264	2	etika	etika	PROPN
easat-2210	264	3	audit	audit	PROPN
easat-2210	264	4	dan	dan	PROPN
easat-2210	264	5	fee	fee	PROPN
easat-2210	264	6	audit	audit	PROPN
easat-2210	264	7	terhadap	terhadap	PROPN
easat-2210	264	8	kualitas	kualitas	PROPN
easat-2210	264	9	audit	audit	PROPN
easat-2210	264	10	di	di	PROPN
easat-2210	264	11	kantor	kantor	PROPN
easat-2210	264	12	akuntan	akuntan	PROPN
easat-2210	264	13	publik	publik	PROPN
easat-2210	264	14	(	(	PUNCT
easat-2210	264	15	kap	kap	PROPN
easat-2210	264	16	)	)	PUNCT
easat-2210	264	17	kota	kota	PROPN
easat-2210	264	18	padang	padang	PROPN
easat-2210	264	19	.	.	PROPN
easat-2210	265	1	jurnal	jurnal	ADJ
easat-2210	265	2	pundi	pundi	PROPN
easat-2210	265	3	,	,	PUNCT
easat-2210	265	4	3(1	3(1	NUM
easat-2210	265	5	)	)	PUNCT
easat-2210	265	6	,	,	PUNCT
easat-2210	265	7	41–54	41–54	NUM
easat-2210	265	8	.	.	PUNCT
easat-2210	266	1	https://doi.org/10.31575/jp.v3i1.127	https://doi.org/10.31575/jp.v3i1.127	NOUN
easat-2210	267	1	[	[	X
easat-2210	267	2	17	17	NUM
easat-2210	267	3	]	]	X
easat-2210	267	4	carcello	carcello	PROPN
easat-2210	267	5	,	,	PUNCT
easat-2210	267	6	j.v	j.v	PROPN
easat-2210	267	7	,	,	PUNCT
easat-2210	267	8	r.h	r.h	PROPN
easat-2210	267	9	.	.	PROPN
easat-2210	267	10	hermanson	hermanson	PROPN
easat-2210	267	11	,	,	PUNCT
easat-2210	267	12	and	and	CCONJ
easat-2210	267	13	n.t	n.t	PROPN
easat-2210	267	14	.	.	PROPN
easat-2210	267	15	mcgrath	mcgrath	PROPN
easat-2210	267	16	.	.	PUNCT
easat-2210	268	1	1992	1992	NUM
easat-2210	268	2	.	.	PUNCT
easat-2210	269	1	audit	audit	NOUN
easat-2210	269	2	quality	quality	NOUN
easat-2210	269	3	attributes	attribute	VERB
easat-2210	269	4	:	:	PUNCT
easat-2210	269	5	the	the	DET
easat-2210	269	6	perceptions	perception	NOUN
easat-2210	269	7	of	of	ADP
easat-2210	269	8	audit	audit	NOUN
easat-2210	269	9	partners	partner	NOUN
easat-2210	269	10	,	,	PUNCT
easat-2210	269	11	prepares	prepare	VERB
easat-2210	269	12	and	and	CCONJ
easat-2210	269	13	financial	financial	ADJ
easat-2210	269	14	statement	statement	NOUN
easat-2210	269	15	users	user	NOUN
easat-2210	269	16	,	,	PUNCT
easat-2210	269	17	auditing	audit	VERB
easat-2210	269	18	:	:	PUNCT
easat-2210	269	19	a	a	DET
easat-2210	269	20	journal	journal	NOUN
easat-2210	269	21	of	of	ADP
easat-2210	269	22	practice	practice	NOUN
easat-2210	269	23	&	&	CCONJ
easat-2210	269	24	theory	theory	NOUN
easat-2210	269	25	11	11	NUM
easat-2210	269	26	(	(	PUNCT
easat-2210	269	27	spring	spring	NOUN
easat-2210	269	28	)	)	PUNCT
easat-2210	269	29	.	.	PUNCT
easat-2210	270	1	p	p	NOUN
easat-2210	270	2	115	115	NUM
easat-2210	271	1	[	[	SYM
easat-2210	271	2	18	18	NUM
easat-2210	271	3	]	]	PUNCT
easat-2210	271	4	carolita	carolita	PROPN
easat-2210	271	5	,	,	PUNCT
easat-2210	271	6	metha	metha	PROPN
easat-2210	271	7	,	,	PUNCT
easat-2210	271	8	k.	k.	PROPN
easat-2210	271	9	dan	dan	PROPN
easat-2210	271	10	rahardjo	rahardjo	PROPN
easat-2210	271	11	,	,	PUNCT
easat-2210	271	12	shiddiq	shiddiq	NOUN
easat-2210	271	13	,	,	PUNCT
easat-2210	271	14	n.	n.	PROPN
easat-2210	271	15	2012	2012	NUM
easat-2210	271	16	.	.	PUNCT
easat-2210	272	1	“	"	PUNCT
easat-2210	272	2	pengaruh	pengaruh	NOUN
easat-2210	272	3	pengalaman	pengalaman	PROPN
easat-2210	272	4	kerja	kerja	PROPN
easat-2210	272	5	,	,	PUNCT
easat-2210	272	6	independensi	independensi	PROPN
easat-2210	272	7	,	,	PUNCT
easat-2210	272	8	objektifitas	objektifita	NOUN
easat-2210	272	9	,	,	PUNCT
easat-2210	272	10	integritas	integrita	NOUN
easat-2210	272	11	,	,	PUNCT
easat-2210	272	12	kompetensi	kompetensi	PROPN
easat-2210	272	13	,	,	PUNCT
easat-2210	272	14	dan	dan	PROPN
easat-2210	272	15	komitmen	komitmen	PROPN
easat-2210	272	16	organisasi	organisasi	PROPN
easat-2210	272	17	terhadap	terhadap	PROPN
easat-2210	272	18	kualitas	kualitas	PROPN
easat-2210	272	19	hasil	hasil	PROPN
easat-2210	272	20	audit	audit	PROPN
easat-2210	272	21	:	:	PUNCT
easat-2210	272	22	studi	studi	PROPN
easat-2210	272	23	pada	pada	PROPN
easat-2210	272	24	kantor	kantor	PROPN
easat-2210	272	25	akuntan	akuntan	PROPN
easat-2210	272	26	publik	publik	PROPN
easat-2210	272	27	di	di	PROPN
easat-2210	272	28	semarang	semarang	PROPN
easat-2210	272	29	”	"	PUNCT
easat-2210	272	30	.	.	PUNCT
easat-2210	273	1	diponegoro	diponegoro	PROPN
easat-2210	273	2	journal	journal	PROPN
easat-2210	273	3	of	of	ADP
easat-2210	273	4	accounting	accounting	NOUN
easat-2210	273	5	.	.	PUNCT
easat-2210	274	1	vol	vol	NOUN
easat-2210	274	2	1	1	NUM
easat-2210	274	3	,	,	PUNCT
easat-2210	274	4	no	no	DET
easat-2210	274	5	2	2	NUM
easat-2210	274	6	.	.	PUNCT
easat-2210	275	1	hal	hal	NOUN
easat-2210	275	2	1	1	NUM
easat-2210	275	3	-	-	SYM
easat-2210	275	4	11	11	NUM
easat-2210	275	5	.	.	PUNCT
easat-2210	276	1	[	[	X
easat-2210	276	2	19	19	NUM
easat-2210	276	3	]	]	X
easat-2210	276	4	christiawan	christiawan	PROPN
easat-2210	276	5	,	,	PUNCT
easat-2210	276	6	y.j	y.j	PROPN
easat-2210	276	7	.	.	PROPN
easat-2210	276	8	2002	2002	NUM
easat-2210	276	9	.	.	PUNCT
easat-2210	277	1	“	"	PUNCT
easat-2210	277	2	kompetensi	kompetensi	PROPN
easat-2210	277	3	dan	dan	PROPN
easat-2210	277	4	independensi	independensi	PROPN
easat-2210	277	5	akuntan	akuntan	PROPN
easat-2210	277	6	publik	publik	PROPN
easat-2210	277	7	:	:	PUNCT
easat-2210	277	8	refleksi	refleksi	PROPN
easat-2210	277	9	hasil	hasil	PROPN
easat-2210	277	10	penelitian	penelitian	PROPN
easat-2210	277	11	empiris	empiris	PROPN
easat-2210	277	12	”	"	PUNCT
easat-2210	277	13	.	.	PUNCT
easat-2210	278	1	jurnal	jurnal	PROPN
easat-2210	278	2	akuntansi	akuntansi	PROPN
easat-2210	278	3	dan	dan	PROPN
easat-2210	278	4	keuangan	keuangan	PROPN
easat-2210	278	5	.	.	PUNCT
easat-2210	279	1	vol	vol	NOUN
easat-2210	279	2	4	4	NUM
easat-2210	279	3	,	,	PUNCT
easat-2210	279	4	no	no	DET
easat-2210	279	5	2	2	NUM
easat-2210	279	6	.	.	PUNCT
easat-2210	279	7	november	november	PROPN
easat-2210	279	8	.	.	PUNCT
easat-2210	280	1	hal	hal	PROPN
easat-2210	280	2	79	79	NUM
easat-2210	280	3	-	-	SYM
easat-2210	280	4	92	92	NUM
easat-2210	280	5	.	.	PUNCT
easat-2210	281	1	[	[	X
easat-2210	281	2	20	20	NUM
easat-2210	281	3	]	]	PUNCT
easat-2210	281	4	diza	diza	NOUN
easat-2210	281	5	dianeke	dianeke	PROPN
easat-2210	281	6	budi	budi	PROPN
easat-2210	281	7	prabowo	prabowo	PROPN
easat-2210	281	8	.	.	PUNCT
easat-2210	282	1	(	(	PUNCT
easat-2210	282	2	2020	2020	NUM
easat-2210	282	3	)	)	PUNCT
easat-2210	282	4	.	.	PUNCT
easat-2210	283	1	the	the	DET
easat-2210	283	2	effect	effect	NOUN
easat-2210	283	3	of	of	ADP
easat-2210	283	4	independence	independence	NOUN
easat-2210	283	5	and	and	CCONJ
easat-2210	283	6	integrity	integrity	NOUN
easat-2210	283	7	on	on	ADP
easat-2210	283	8	audit	audit	NOUN
easat-2210	283	9	quality	quality	NOUN
easat-2210	283	10	:	:	PUNCT
easat-2210	283	11	is	be	AUX
easat-2210	283	12	there	there	PRON
easat-2210	283	13	a	a	DET
easat-2210	283	14	moderating	moderate	VERB
easat-2210	283	15	role	role	NOUN
easat-2210	283	16	for	for	ADP
easat-2210	283	17	e	e	NOUN
easat-2210	283	18	-	-	NOUN
easat-2210	283	19	audit	audit	NOUN
easat-2210	283	20	?	?	PUNCT
easat-2210	283	21	.	.	PUNCT
easat-2210	284	1	surabaya	surabaya	PROPN
easat-2210	284	2	.	.	PUNCT
easat-2210	285	1	[	[	X
easat-2210	285	2	21	21	NUM
easat-2210	285	3	]	]	PUNCT
easat-2210	285	4	efendy	efendy	PROPN
easat-2210	285	5	,	,	PUNCT
easat-2210	285	6	m	m	PROPN
easat-2210	285	7	taufiq	taufiq	PROPN
easat-2210	285	8	.	.	PUNCT
easat-2210	285	9	2010	2010	NUM
easat-2210	285	10	.	.	PUNCT
easat-2210	286	1	“	"	PUNCT
easat-2210	286	2	pengaruh	pengaruh	NOUN
easat-2210	286	3	kompetensi	kompetensi	PROPN
easat-2210	286	4	,	,	PUNCT
easat-2210	286	5	independensi	independensi	PROPN
easat-2210	286	6	,	,	PUNCT
easat-2210	286	7	dan	dan	PROPN
easat-2210	286	8	motivasi	motivasi	PROPN
easat-2210	286	9	terhadap	terhadap	PROPN
easat-2210	286	10	kualitas	kualitas	PROPN
easat-2210	286	11	audit	audit	PROPN
easat-2210	286	12	aparat	aparat	NOUN
easat-2210	286	13	inspektorat	inspektorat	PROPN
easat-2210	286	14	dalam	dalam	PROPN
easat-2210	286	15	pengawasan	pengawasan	PROPN
easat-2210	286	16	keuangan	keuangan	PROPN
easat-2210	286	17	daerah	daerah	PROPN
easat-2210	286	18	”	"	PUNCT
easat-2210	286	19	.	.	PUNCT
easat-2210	287	1	tesis	tesis	NOUN
easat-2210	287	2	universitas	universita	NOUN
easat-2210	287	3	diponegoro	diponegoro	PROPN
easat-2210	287	4	.	.	PUNCT
easat-2210	288	1	semarang	semarang	PROPN
easat-2210	288	2	.	.	PUNCT
easat-2210	289	1	[	[	X
easat-2210	289	2	22	22	NUM
easat-2210	289	3	]	]	X
easat-2210	289	4	fahdi	fahdi	NOUN
easat-2210	289	5	,	,	PUNCT
easat-2210	289	6	muhammad	muhammad	PROPN
easat-2210	289	7	.	.	PROPN
easat-2210	289	8	2012	2012	NUM
easat-2210	289	9	.	.	PUNCT
easat-2210	290	1	pengaruhpengalaman	pengaruhpengalaman	PROPN
easat-2210	290	2	kerja	kerja	PROPN
easat-2210	290	3	,	,	PUNCT
easat-2210	290	4	independensi	independensi	PROPN
easat-2210	290	5	,	,	PUNCT
easat-2210	290	6	objektifitas	objektifita	NOUN
easat-2210	290	7	,	,	PUNCT
easat-2210	290	8	integritas	integrita	NOUN
easat-2210	290	9	,	,	PUNCT
easat-2210	290	10	kompetensi	kompetensi	PROPN
easat-2210	290	11	,	,	PUNCT
easat-2210	290	12	dan	dan	PROPN
easat-2210	290	13	motivasi	motivasi	PROPN
easat-2210	290	14	terhadap	terhadap	PROPN
easat-2210	290	15	kualitas	kualitas	PROPN
easat-2210	290	16	hasil	hasil	PROPN
easat-2210	290	17	pemeriksaan	pemeriksaan	PROPN
easat-2210	291	1	[	[	X
easat-2210	291	2	23	23	NUM
easat-2210	291	3	]	]	X
easat-2210	291	4	fuad	fuad	PROPN
easat-2210	291	5	,	,	PUNCT
easat-2210	291	6	k.	k.	PROPN
easat-2210	291	7	(	(	PUNCT
easat-2210	291	8	2015	2015	NUM
easat-2210	291	9	)	)	PUNCT
easat-2210	291	10	.	.	PUNCT
easat-2210	292	1	pengaruh	pengaruh	PROPN
easat-2210	292	2	independensi	independensi	PROPN
easat-2210	292	3	,	,	PUNCT
easat-2210	292	4	kompetensi	kompetensi	PROPN
easat-2210	292	5	,	,	PUNCT
easat-2210	292	6	dan	dan	PROPN
easat-2210	292	7	prosedur	prosedur	PROPN
easat-2210	292	8	audit	audit	PROPN
easat-2210	292	9	terhadap	terhadap	PROPN
easat-2210	292	10	tanggung	tanggung	PROPN
easat-2210	293	1	jawab	jawab	PROPN
easat-2210	293	2	dalam	dalam	PROPN
easat-2210	293	3	pendeteksian	pendeteksian	PROPN
easat-2210	293	4	fraud	fraud	NOUN
easat-2210	293	5	.	.	PUNCT
easat-2210	294	1	jurnal	jurnal	ADJ
easat-2210	294	2	dinamika	dinamika	PROPN
easat-2210	294	3	akuntansi	akuntansi	PROPN
easat-2210	294	4	,	,	PUNCT
easat-2210	294	5	7(1	7(1	NUM
easat-2210	294	6	)	)	PUNCT
easat-2210	294	7	.	.	PUNCT
easat-2210	295	1	[	[	X
easat-2210	295	2	24	24	NUM
easat-2210	295	3	]	]	PUNCT
easat-2210	295	4	hardianti	hardianti	NOUN
easat-2210	295	5	,	,	PUNCT
easat-2210	295	6	andi	andi	PROPN
easat-2210	295	7	.	.	PROPN
easat-2210	295	8	,	,	PUNCT
easat-2210	295	9	alimudin	alimudin	ADV
easat-2210	295	10	.	.	PUNCT
easat-2210	295	11	,	,	PUNCT
easat-2210	295	12	syamsuddin	syamsuddin	VERB
easat-2210	295	13	.	.	PUNCT
easat-2210	296	1	(	(	PUNCT
easat-2210	296	2	2021	2021	NUM
easat-2210	296	3	)	)	PUNCT
easat-2210	296	4	.	.	PUNCT
easat-2210	297	1	the	the	DET
easat-2210	297	2	effect	effect	NOUN
easat-2210	297	3	of	of	ADP
easat-2210	297	4	work	work	NOUN
easat-2210	297	5	experience	experience	NOUN
easat-2210	297	6	,	,	PUNCT
easat-2210	297	7	integrity	integrity	NOUN
easat-2210	297	8	,	,	PUNCT
easat-2210	297	9	and	and	CCONJ
easat-2210	297	10	competence	competence	NOUN
easat-2210	297	11	of	of	ADP
easat-2210	297	12	auditors	auditor	NOUN
easat-2210	297	13	on	on	ADP
easat-2210	297	14	audit	audit	NOUN
easat-2210	297	15	quality	quality	NOUN
easat-2210	297	16	with	with	ADP
easat-2210	297	17	emotional	emotional	ADJ
easat-2210	297	18	intelligence	intelligence	NOUN
easat-2210	297	19	as	as	ADP
easat-2210	297	20	a	a	DET
easat-2210	297	21	moderating	moderate	VERB
easat-2210	297	22	variable	variable	NOUN
easat-2210	297	23	(	(	PUNCT
easat-2210	297	24	case	case	NOUN
easat-2210	297	25	study	study	NOUN
easat-2210	297	26	on	on	ADP
easat-2210	297	27	bpkp	bpkp	PROPN
easat-2210	297	28	south	south	PROPN
easat-2210	297	29	sulawesi	sulawesi	PROPN
easat-2210	297	30	province	province	PROPN
easat-2210	297	31	)	)	PUNCT
easat-2210	297	32	.	.	PUNCT
easat-2210	298	1	provinsi	provinsi	PROPN
easat-2210	298	2	sulawesi	sulawesi	PROPN
easat-2210	298	3	selatan	selatan	PROPN
easat-2210	298	4	.	.	PUNCT
easat-2210	299	1	[	[	X
easat-2210	299	2	25	25	NUM
easat-2210	299	3	]	]	X
easat-2210	299	4	indah	indah	PROPN
easat-2210	299	5	fitriani	fitriani	PROPN
easat-2210	299	6	dan	dan	PROPN
easat-2210	299	7	yuga	yuga	PROPN
easat-2210	299	8	luthfi	luthfi	PROPN
easat-2210	299	9	hidayat	hidayat	PROPN
easat-2210	299	10	(	(	PUNCT
easat-2210	299	11	2013	2013	NUM
easat-2210	299	12	)	)	PUNCT
easat-2210	299	13	.	.	PUNCT
easat-2210	300	1	pengaruh	pengaruh	NOUN
easat-2210	300	2	objektivitas	objektivitas	PROPN
easat-2210	300	3	dan	dan	PROPN
easat-2210	300	4	integritas	integrita	VERB
easat-2210	300	5	auditor	auditor	PROPN
easat-2210	300	6	internal	internal	PROPN
easat-2210	300	7	terhadap	terhadap	PROPN
easat-2210	300	8	kualitas	kualitas	PROPN
easat-2210	300	9	audit	audit	NOUN
easat-2210	300	10	(	(	PUNCT
easat-2210	300	11	studi	studi	PROPN
easat-2210	300	12	kasus	kasus	PROPN
easat-2210	300	13	pada	pada	PROPN
easat-2210	300	14	inspektorat	inspektorat	PROPN
easat-2210	300	15	daerah	daerah	PROPN
easat-2210	300	16	se	se	PROPN
easat-2210	300	17	–	–	PUNCT
easat-2210	300	18	bandung	bandung	PROPN
easat-2210	300	19	raya	raya	PROPN
easat-2210	300	20	)	)	PUNCT
easat-2210	300	21	.	.	PUNCT
easat-2210	301	1	bandung	bandung	PROPN
easat-2210	301	2	.	.	PUNCT
easat-2210	302	1	[	[	X
easat-2210	302	2	26	26	NUM
easat-2210	302	3	]	]	PUNCT
easat-2210	302	4	nurul	nurul	NOUN
easat-2210	302	5	azizah	azizah	PROPN
easat-2210	302	6	a.	a.	PROPN
easat-2210	302	7	sunnari	sunnari	PROPN
easat-2210	302	8	et	et	PROPN
easat-2210	302	9	al	al	PROPN
easat-2210	302	10	.	.	PROPN
easat-2210	302	11	,	,	PUNCT
easat-2210	302	12	(	(	PUNCT
easat-2210	302	13	2021	2021	NUM
easat-2210	302	14	)	)	PUNCT
easat-2210	302	15	.	.	PUNCT
easat-2210	302	16	pengaruh	pengaruh	PROPN
easat-2210	302	17	kompetensi	kompetensi	PROPN
easat-2210	302	18	,	,	PUNCT
easat-2210	302	19	objektivitas	objektivita	NOUN
easat-2210	302	20	,	,	PUNCT
easat-2210	302	21	kemandirian	kemandirian	PROPN
easat-2210	302	22	tentang	tentang	PROPN
easat-2210	302	23	efektivitas	efektivitas	PROPN
easat-2210	302	24	audit	audit	PROPN
easat-2210	302	25	internal	internal	PROPN
easat-2210	302	26	dengan	dengan	PROPN
easat-2210	302	27	dukungan	dukungan	PROPN
easat-2210	302	28	manajemen	manajemen	PROPN
easat-2210	302	29	sebagai	sebagai	PROPN
easat-2210	302	30	variabel	variabel	PROPN
easat-2210	302	31	pemoderasi	pemoderasi	PROPN
easat-2210	302	32	.	.	PUNCT
easat-2210	303	1	inspektorat	inspektorat	PROPN
easat-2210	303	2	kabupaten	kabupaten	PROPN
easat-2210	303	3	gowa	gowa	PROPN
easat-2210	303	4	dan	dan	PROPN
easat-2210	303	5	inspektorat	inspektorat	PROPN
easat-2210	303	6	kabupaten	kabupaten	PROPN
easat-2210	303	7	maros	maros	PROPN
easat-2210	303	8	.	.	PUNCT
easat-2210	304	1	[	[	X
easat-2210	304	2	27	27	NUM
easat-2210	304	3	]	]	X
easat-2210	304	4	rahayu	rahayu	PROPN
easat-2210	304	5	,	,	PUNCT
easat-2210	304	6	r.	r.	PROPN
easat-2210	304	7	a.	a.	NOUN
easat-2210	304	8	2020	2020	NUM
easat-2210	304	9	.	.	PUNCT
easat-2210	305	1	pengaruh	pengaruh	NOUN
easat-2210	305	2	skeptisisme	skeptisisme	PROPN
easat-2210	305	3	profesional	profesional	ADJ
easat-2210	305	4	audit	audit	NOUN
easat-2210	305	5	dan	dan	PROPN
easat-2210	305	6	keahlian	keahlian	PROPN
easat-2210	305	7	auditor	auditor	PROPN
easat-2210	305	8	terhadap	terhadap	PROPN
easat-2210	305	9	kualitas	kualitas	PROPN
easat-2210	305	10	audit	audit	PROPN
easat-2210	305	11	.	.	PUNCT
easat-2210	306	1	jurnal	jurnal	ADJ
easat-2210	306	2	riset	riset	PROPN
easat-2210	306	3	akuntansi	akuntansi	PROPN
easat-2210	306	4	terpadu	terpadu	NOUN
easat-2210	306	5	,	,	PUNCT
easat-2210	306	6	13(2	13(2	PROPN
easat-2210	306	7	)	)	PUNCT
easat-2210	306	8	,	,	PUNCT
easat-2210	306	9	242	242	NUM
easat-2210	306	10	.	.	PUNCT
easat-2210	306	11	https://doi.org/10.35448/jrat.v13i2.9129	https://doi.org/10.35448/jrat.v13i2.9129	X
easat-2210	307	1	[	[	X
easat-2210	307	2	28	28	NUM
easat-2210	307	3	]	]	PUNCT
easat-2210	307	4	ratna	ratna	PROPN
easat-2210	307	5	,	,	PUNCT
easat-2210	307	6	t.	t.	PROPN
easat-2210	307	7	and	and	CCONJ
easat-2210	307	8	anisykurlillah	anisykurlillah	PROPN
easat-2210	307	9	,	,	PUNCT
easat-2210	307	10	i.	i.	NOUN
easat-2210	307	11	2020	2020	NUM
easat-2210	307	12	.	.	PUNCT
easat-2210	308	1	the	the	DET
easat-2210	308	2	effect	effect	NOUN
easat-2210	308	3	of	of	ADP
easat-2210	308	4	experience	experience	NOUN
easat-2210	308	5	,	,	PUNCT
easat-2210	308	6	independence	independence	NOUN
easat-2210	308	7	,	,	PUNCT
easat-2210	308	8	and	and	CCONJ
easat-2210	308	9	gender	gender	NOUN
easat-2210	308	10	on	on	ADP
easat-2210	308	11	auditor	auditor	NOUN
easat-2210	308	12	professional	professional	ADJ
easat-2210	308	13	scepticism	scepticism	NOUN
easat-2210	308	14	with	with	ADP
easat-2210	308	15	professional	professional	ADJ
easat-2210	308	16	ethics	ethic	NOUN
easat-2210	308	17	as	as	ADP
easat-2210	308	18	moderating	moderate	VERB
easat-2210	308	19	.	.	PUNCT
easat-2210	309	1	accounting	account	VERB
easat-2210	309	2	analysis	analysis	NOUN
easat-2210	309	3	journal	journal	NOUN
easat-2210	309	4	.	.	PUNCT
easat-2210	310	1	9	9	NUM
easat-2210	310	2	,	,	PUNCT
easat-2210	310	3	2	2	NUM
easat-2210	310	4	(	(	PUNCT
easat-2210	310	5	sep	sep	PROPN
easat-2210	310	6	.	.	PROPN
easat-2210	310	7	2020	2020	NUM
easat-2210	310	8	)	)	PUNCT
easat-2210	310	9	,	,	PUNCT
easat-2210	310	10	138	138	NUM
easat-2210	310	11	-	-	SYM
easat-2210	310	12	145	145	NUM
easat-2210	310	13	.	.	PUNCT
easat-2210	311	1	doi	doi	NOUN
easat-2210	311	2	:	:	PUNCT
easat-2210	311	3	https://doi.org/10.15294	https://doi.org/10.15294	NOUN
easat-2210	311	4	/	/	SYM
easat-2210	311	5	aaj.v9i2.25629	aaj.v9i2.25629	PROPN
easat-2210	311	6	.	.	PUNCT
easat-2210	312	1	[	[	X
easat-2210	312	2	29	29	NUM
easat-2210	312	3	]	]	X
easat-2210	312	4	ramadhan	ramadhan	PROPN
easat-2210	312	5	,	,	PUNCT
easat-2210	312	6	m.	m.	NOUN
easat-2210	312	7	a.	a.	NOUN
easat-2210	312	8	2020	2020	NUM
easat-2210	312	9	.	.	PUNCT
easat-2210	313	1	pengaruh	pengaruh	PROPN
easat-2210	313	2	kompetensi	kompetensi	PROPN
easat-2210	313	3	dan	dan	PROPN
easat-2210	313	4	independensi	independensi	PROPN
easat-2210	313	5	auditor	auditor	PROPN
easat-2210	313	6	terhadap	terhadap	PROPN
easat-2210	313	7	kualitas	kualitas	PROPN
easat-2210	313	8	audit	audit	PROPN
easat-2210	313	9	:	:	PUNCT
easat-2210	313	10	studi	studi	PROPN
easat-2210	313	11	kasus	kasus	PROPN
easat-2210	313	12	kantor	kantor	PROPN
easat-2210	313	13	akuntan	akuntan	PROPN
easat-2210	313	14	publik	publik	PROPN
easat-2210	313	15	di	di	PROPN
easat-2210	313	16	kota	kota	PROPN
easat-2210	313	17	makassar	makassar	PROPN
easat-2210	313	18	.	.	PUNCT
easat-2210	314	1	05	05	NUM
easat-2210	314	2	.	.	PUNCT
easat-2210	315	1	[	[	X
easat-2210	315	2	30	30	NUM
easat-2210	315	3	]	]	X
easat-2210	315	4	ramadhany	ramadhany	NOUN
easat-2210	315	5	,	,	PUNCT
easat-2210	315	6	febrina	febrina	PROPN
easat-2210	315	7	.	.	PUNCT
easat-2210	315	8	2015	2015	NUM
easat-2210	315	9	.	.	PUNCT
easat-2210	316	1	“	"	PUNCT
easat-2210	316	2	pengaruh	pengaruh	NOUN
easat-2210	316	3	pengalaman	pengalaman	NOUN
easat-2210	316	4	,	,	PUNCT
easat-2210	316	5	independensi	independensi	PROPN
easat-2210	316	6	,	,	PUNCT
easat-2210	316	7	skeptisme	skeptisme	PROPN
easat-2210	316	8	profesional	profesional	PROPN
easat-2210	316	9	,	,	PUNCT
easat-2210	316	10	kompetensi	kompetensi	PROPN
easat-2210	316	11	,	,	PUNCT
easat-2210	316	12	dan	dan	PROPN
easat-2210	316	13	komunikasi	komunikasi	PROPN
easat-2210	316	14	interpersonal	interpersonal	PROPN
easat-2210	316	15	auditor	auditor	PROPN
easat-2210	316	16	kap	kap	PROPN
easat-2210	316	17	terhadap	terhadap	PROPN
easat-2210	316	18	pendeteksian	pendeteksian	PROPN
easat-2210	316	19	kecurangan	kecurangan	PROPN
easat-2210	316	20	(	(	PUNCT
easat-2210	316	21	studi	studi	PROPN
easat-2210	316	22	empiris	empiris	PROPN
easat-2210	316	23	pada	pada	PROPN
easat-2210	316	24	kap	kap	PROPN
easat-2210	316	25	di	di	PROPN
easat-2210	316	26	wilayah	wilayah	PROPN
easat-2210	316	27	pekanbaru	pekanbaru	PROPN
easat-2210	316	28	,	,	PUNCT
easat-2210	316	29	medan	medan	PROPN
easat-2210	316	30	,	,	PUNCT
easat-2210	316	31	dan	dan	PROPN
easat-2210	316	32	batam	batam	PROPN
easat-2210	316	33	)	)	PUNCT
easat-2210	316	34	”	"	PUNCT
easat-2210	316	35	.	.	PUNCT
easat-2210	317	1	jom	jom	PROPN
easat-2210	317	2	fekon	fekon	PROPN
easat-2210	317	3	vol	vol	NOUN
easat-2210	317	4	.	.	PROPN
easat-2210	317	5	2	2	NUM
easat-2210	317	6	no	no	NOUN
easat-2210	317	7	.	.	NOUN
easat-2210	318	1	2	2	X
easat-2210	318	2	.	.	X
easat-2210	318	3	universitas	universita	NOUN
easat-2210	318	4	riau	riau	PROPN
easat-2210	318	5	,	,	PUNCT
easat-2210	318	6	pekanbaru	pekanbaru	NOUN
easat-2210	318	7	.	.	PUNCT
easat-2210	319	1	[	[	X
easat-2210	319	2	31	31	NUM
easat-2210	319	3	]	]	PUNCT
easat-2210	319	4	salim	salim	NOUN
easat-2210	319	5	,	,	PUNCT
easat-2210	319	6	annisa.r	annisa.r	PROPN
easat-2210	319	7	.	.	PROPN
easat-2210	319	8	,	,	PUNCT
easat-2210	319	9	kamaliah	kamaliah	PROPN
easat-2210	319	10	.	.	PROPN
easat-2210	319	11	,	,	PUNCT
easat-2210	319	12	dan	dan	PROPN
easat-2210	319	13	ilham	ilham	PROPN
easat-2210	319	14	,	,	PUNCT
easat-2210	319	15	elfi	elfi	NOUN
easat-2210	319	16	.	.	PUNCT
easat-2210	320	1	2012	2012	NUM
easat-2210	320	2	“	"	PUNCT
easat-2210	320	3	pengaruh	pengaruh	NOUN
easat-2210	320	4	pengalaman	pengalaman	NOUN
easat-2210	320	5	kerja	kerja	PROPN
easat-2210	320	6	,	,	PUNCT
easat-2210	320	7	independensi	independensi	PROPN
easat-2210	320	8	,	,	PUNCT
easat-2210	320	9	kompetensi	kompetensi	PROPN
easat-2210	320	10	dan	dan	PROPN
easat-2210	320	11	integritas	integrita	VERB
easat-2210	320	12	terhadap	terhadap	PROPN
easat-2210	320	13	kualitas	kualitas	PROPN
easat-2210	320	14	audit	audit	PROPN
easat-2210	320	15	:	:	PUNCT
easat-2210	320	16	studi	studi	PROPN
easat-2210	320	17	empiris	empiris	PROPN
easat-2210	320	18	pada	pada	PROPN
easat-2210	320	19	kap	kap	PROPN
easat-2210	320	20	di	di	PROPN
easat-2210	320	21	kepulauan	kepulauan	PROPN
easat-2210	320	22	riau	riau	PROPN
easat-2210	320	23	,	,	PUNCT
easat-2210	320	24	sumatera	sumatera	PROPN
easat-2210	320	25	barat	barat	PROPN
easat-2210	320	26	dan	dan	PROPN
easat-2210	320	27	riau	riau	PROPN
easat-2210	320	28	”	"	PUNCT
easat-2210	320	29	.	.	PUNCT
easat-2210	321	1	jurnal	jurnal	ADJ
easat-2210	321	2	akuntansi	akuntansi	PROPN
easat-2210	321	3	fe	fe	PROPN
easat-2210	321	4	universitas	universita	NOUN
easat-2210	321	5	riau	riau	NOUN
easat-2210	321	6	.	.	PUNCT
easat-2210	322	1	[	[	X
easat-2210	322	2	32	32	NUM
easat-2210	322	3	]	]	PUNCT
easat-2210	322	4	sari	sari	NOUN
easat-2210	322	5	,	,	PUNCT
easat-2210	322	6	eka	eka	PROPN
easat-2210	322	7	novia	novia	PROPN
easat-2210	322	8	.	.	PROPN
easat-2210	322	9	2015	2015	NUM
easat-2210	322	10	.	.	PUNCT
easat-2210	323	1	“	"	PUNCT
easat-2210	323	2	pengaruh	pengaruh	NOUN
easat-2210	323	3	kompetensi	kompetensi	PROPN
easat-2210	323	4	,	,	PUNCT
easat-2210	323	5	independensi	independensi	PROPN
easat-2210	323	6	,	,	PUNCT
easat-2210	323	7	dan	dan	PROPN
easat-2210	323	8	due	due	PROPN
easat-2210	323	9	proffesional	proffesional	PROPN
easat-2210	323	10	care	care	NOUN
easat-2210	323	11	terhadap	terhadap	PROPN
easat-2210	323	12	kualitas	kualitas	PROPN
easat-2210	323	13	audit	audit	NOUN
easat-2210	323	14	(	(	PUNCT
easat-2210	323	15	studi	studi	PROPN
easat-2210	323	16	empiris	empiris	PROPN
easat-2210	323	17	pada	pada	PROPN
easat-2210	323	18	kantor	kantor	PROPN
easat-2210	323	19	akuntan	akuntan	PROPN
easat-2210	323	20	publik	publik	PROPN
easat-2210	323	21	di	di	PROPN
easat-2210	323	22	dki	dki	PROPN
easat-2210	323	23	jakarta	jakarta	PROPN
easat-2210	323	24	dan	dan	PROPN
easat-2210	323	25	tangerang	tangerang	PROPN
easat-2210	323	26	)	)	PUNCT
easat-2210	323	27	”	"	PUNCT
easat-2210	323	28	.	.	PUNCT
easat-2210	323	29	fakultas	fakulta	VERB
easat-2210	323	30	ekonomi	ekonomi	PROPN
easat-2210	323	31	dan	dan	PROPN
easat-2210	323	32	bisnis	bisnis	PROPN
easat-2210	323	33	universitas	universita	VERB
easat-2210	323	34	islam	islam	PROPN
easat-2210	323	35	negeri	negeri	PROPN
easat-2210	323	36	syarif	syarif	PROPN
easat-2210	323	37	hidayatullah	hidayatullah	PROPN
easat-2210	323	38	.	.	PUNCT
easat-2210	324	1	jakarta	jakarta	PROPN
easat-2210	324	2	.	.	PUNCT
easat-2210	325	1	[	[	X
easat-2210	325	2	33	33	NUM
easat-2210	325	3	]	]	PUNCT
easat-2210	325	4	siti	siti	PROPN
easat-2210	325	5	kurnia	kurnia	PROPN
easat-2210	325	6	rahayu	rahayu	PROPN
easat-2210	325	7	dan	dan	PROPN
easat-2210	325	8	ely	ely	PROPN
easat-2210	325	9	suhayati	suhayati	PROPN
easat-2210	325	10	.	.	PUNCT
easat-2210	326	1	2013	2013	NUM
easat-2210	326	2	.	.	PUNCT
easat-2210	327	1	auditing	auditing	NOUN
easat-2210	327	2	:	:	PUNCT
easat-2210	327	3	konsep	konsep	PROPN
easat-2210	327	4	dasar	dasar	VERB
easat-2210	327	5	dan	dan	PROPN
easat-2210	327	6	pedoman	pedoman	PROPN
easat-2210	327	7	pemerikasaan	pemerikasaan	PROPN
easat-2210	327	8	akuntan	akuntan	PROPN
easat-2210	327	9	publik	publik	PROPN
easat-2210	327	10	,	,	PUNCT
easat-2210	327	11	edisi	edisi	VERB
easat-2210	327	12	pertama	pertama	PROPN
easat-2210	327	13	,	,	PUNCT
easat-2210	327	14	penerbit	penerbit	PROPN
easat-2210	327	15	graha	graha	PROPN
easat-2210	327	16	ilmu	ilmu	PROPN
easat-2210	327	17	yogyakarta	yogyakarta	PROPN
easat-2210	327	18	http://eprints.undip.ac.id/36161	http://eprints.undip.ac.id/36161	VERB
easat-2210	327	19	https://doi.org/10.31575/jp.v3i1.127	https://doi.org/10.31575/jp.v3i1.127	NOUN
easat-2210	327	20	https://doi.org/10.35448/jrat.v13i2.9129	https://doi.org/10.35448/jrat.v13i2.9129	X