id	sid	tid	token	lemma	pos
faba-100	1	1	149	149	NUM
faba-100	1	2	finance	finance	NOUN
faba-100	1	3	,	,	PUNCT
faba-100	1	4	accounting	accounting	NOUN
faba-100	1	5	and	and	CCONJ
faba-100	1	6	business	business	NOUN
faba-100	1	7	analysis	analysis	NOUN
faba-100	1	8	volume	volume	NOUN
faba-100	1	9	3	3	NUM
faba-100	1	10	issue	issue	NOUN
faba-100	1	11	2	2	NUM
faba-100	1	12	,	,	PUNCT
faba-100	1	13	2021	2021	NUM
faba-100	1	14	http://faba.bg	http://faba.bg	NOUN
faba-100	1	15	the	the	DET
faba-100	1	16	influence	influence	NOUN
faba-100	1	17	of	of	ADP
faba-100	1	18	audit	audit	NOUN
faba-100	1	19	tenure	tenure	NOUN
faba-100	1	20	and	and	CCONJ
faba-100	1	21	audit	audit	NOUN
faba-100	1	22	market	market	NOUN
faba-100	1	23	concentration	concentration	NOUN
faba-100	1	24	on	on	ADP
faba-100	1	25	sharia	sharia	PROPN
faba-100	1	26	audit	audit	NOUN
faba-100	1	27	quality	quality	NOUN
faba-100	1	28	fadhila	fadhila	PROPN
faba-100	1	29	rizki	rizki	NOUN
faba-100	1	30	afifah	afifah	PROPN
faba-100	1	31	,	,	PUNCT
faba-100	1	32	tulus	tulus	X
faba-100	1	33	suryanto	suryanto	NOUN
faba-100	1	34	*	*	NOUN
faba-100	1	35	,	,	PUNCT
faba-100	1	36	yetri	yetri	PROPN
faba-100	1	37	martika	martika	PROPN
faba-100	1	38	sari	sari	PROPN
faba-100	1	39	uin	uin	PROPN
faba-100	1	40	raden	raden	PROPN
faba-100	1	41	intan	intan	PROPN
faba-100	1	42	lampung	lampung	PROPN
faba-100	1	43	,	,	PUNCT
faba-100	1	44	indonesia	indonesia	PROPN
faba-100	1	45	info	info	NOUN
faba-100	1	46	articles	article	NOUN
faba-100	1	47	abstract	abstract	ADJ
faba-100	1	48	keywords	keyword	NOUN
faba-100	1	49	:	:	PUNCT
faba-100	1	50	audit	audit	NOUN
faba-100	1	51	tenure	tenure	NOUN
faba-100	1	52	,	,	PUNCT
faba-100	1	53	audit	audit	NOUN
faba-100	1	54	market	market	NOUN
faba-100	1	55	concentration	concentration	NOUN
faba-100	1	56	,	,	PUNCT
faba-100	1	57	sharia	sharia	PROPN
faba-100	1	58	audit	audit	NOUN
faba-100	1	59	quality	quality	NOUN
faba-100	1	60	purpose	purpose	NOUN
faba-100	1	61	:	:	PUNCT
faba-100	1	62	the	the	DET
faba-100	1	63	research	research	NOUN
faba-100	1	64	is	be	AUX
faba-100	1	65	aimed	aim	VERB
faba-100	1	66	to	to	PART
faba-100	1	67	determine	determine	VERB
faba-100	1	68	how	how	SCONJ
faba-100	1	69	the	the	DET
faba-100	1	70	influence	influence	NOUN
faba-100	1	71	of	of	ADP
faba-100	1	72	audit	audit	NOUN
faba-100	1	73	tenure	tenure	NOUN
faba-100	1	74	and	and	CCONJ
faba-100	1	75	audit	audit	NOUN
faba-100	1	76	market	market	NOUN
faba-100	1	77	concentration	concentration	NOUN
faba-100	1	78	on	on	ADP
faba-100	1	79	sharia	sharia	PROPN
faba-100	1	80	audit	audit	NOUN
faba-100	1	81	quality	quality	NOUN
faba-100	1	82	,	,	PUNCT
faba-100	1	83	study	study	NOUN
faba-100	1	84	in	in	ADP
faba-100	1	85	listed	list	VERB
faba-100	1	86	companies	company	NOUN
faba-100	1	87	at	at	ADP
faba-100	1	88	jakarta	jakarta	PROPN
faba-100	1	89	islamic	islamic	PROPN
faba-100	1	90	index	index	PROPN
faba-100	1	91	period	period	NOUN
faba-100	1	92	2016	2016	NUM
faba-100	1	93	-	-	SYM
faba-100	1	94	2020	2020	NUM
faba-100	1	95	.	.	PUNCT
faba-100	2	1	design	design	NOUN
faba-100	2	2	/	/	SYM
faba-100	2	3	methodology	methodology	NOUN
faba-100	2	4	/	/	SYM
faba-100	2	5	approach	approach	NOUN
faba-100	2	6	:	:	PUNCT
faba-100	2	7	associative	associative	ADJ
faba-100	2	8	method	method	NOUN
faba-100	2	9	and	and	CCONJ
faba-100	2	10	quantitative	quantitative	ADJ
faba-100	2	11	approach	approach	NOUN
faba-100	2	12	.	.	PUNCT
faba-100	3	1	use	use	VERB
faba-100	3	2	logistic	logistic	ADJ
faba-100	3	3	regression	regression	NOUN
faba-100	3	4	models	model	NOUN
faba-100	3	5	and	and	CCONJ
faba-100	3	6	purposive	purposive	NOUN
faba-100	3	7	sampling	sampling	NOUN
faba-100	3	8	to	to	PART
faba-100	3	9	collect	collect	VERB
faba-100	3	10	the	the	DET
faba-100	3	11	data	datum	NOUN
faba-100	3	12	,	,	PUNCT
faba-100	3	13	and	and	CCONJ
faba-100	3	14	secondary	secondary	ADJ
faba-100	3	15	data	datum	NOUN
faba-100	3	16	sources	source	NOUN
faba-100	3	17	from	from	ADP
faba-100	3	18	annual	annual	ADJ
faba-100	3	19	financial	financial	ADJ
faba-100	3	20	statement	statement	NOUN
faba-100	3	21	and	and	CCONJ
faba-100	3	22	literature	literature	NOUN
faba-100	3	23	related	relate	VERB
faba-100	3	24	to	to	ADP
faba-100	3	25	the	the	DET
faba-100	3	26	topics	topic	NOUN
faba-100	3	27	.	.	PUNCT
faba-100	4	1	findings	finding	NOUN
faba-100	4	2	:	:	PUNCT
faba-100	4	3	the	the	DET
faba-100	4	4	results	result	NOUN
faba-100	4	5	are	be	AUX
faba-100	4	6	audit	audit	NOUN
faba-100	4	7	tenure	tenure	NOUN
faba-100	4	8	has	have	VERB
faba-100	4	9	negative	negative	ADJ
faba-100	4	10	influence	influence	NOUN
faba-100	4	11	with	with	ADP
faba-100	4	12	low	low	ADJ
faba-100	4	13	significance	significance	NOUN
faba-100	4	14	,	,	PUNCT
faba-100	4	15	it	it	PRON
faba-100	4	16	was	be	AUX
faba-100	4	17	shown	show	VERB
faba-100	4	18	by	by	ADP
faba-100	4	19	sig	sig	NOUN
faba-100	4	20	value	value	NOUN
faba-100	4	21	0.083>0.05	0.083>0.05	NOUN
faba-100	4	22	,	,	PUNCT
faba-100	4	23	audit	audit	NOUN
faba-100	4	24	market	market	NOUN
faba-100	4	25	concentration	concentration	NOUN
faba-100	4	26	has	have	VERB
faba-100	4	27	negative	negative	ADJ
faba-100	4	28	influence	influence	NOUN
faba-100	4	29	with	with	ADP
faba-100	4	30	low	low	ADJ
faba-100	4	31	significance	significance	NOUN
faba-100	4	32	,	,	PUNCT
faba-100	4	33	it	it	PRON
faba-100	4	34	was	be	AUX
faba-100	4	35	shown	show	VERB
faba-100	4	36	by	by	ADP
faba-100	4	37	sig	sig	NOUN
faba-100	4	38	value	value	NOUN
faba-100	4	39	0.196>0.05	0.196>0.05	NOUN
faba-100	4	40	,	,	PUNCT
faba-100	4	41	and	and	CCONJ
faba-100	4	42	audit	audit	NOUN
faba-100	4	43	tenure	tenure	NOUN
faba-100	4	44	and	and	CCONJ
faba-100	4	45	audit	audit	NOUN
faba-100	4	46	market	market	NOUN
faba-100	4	47	concentration	concentration	NOUN
faba-100	4	48	have	have	VERB
faba-100	4	49	negative	negative	ADJ
faba-100	4	50	influence	influence	NOUN
faba-100	4	51	with	with	ADP
faba-100	4	52	low	low	ADJ
faba-100	4	53	significance	significance	NOUN
faba-100	4	54	,	,	PUNCT
faba-100	4	55	it	it	PRON
faba-100	4	56	was	be	AUX
faba-100	4	57	shown	show	VERB
faba-100	4	58	by	by	ADP
faba-100	4	59	sig	sig	NOUN
faba-100	4	60	value	value	NOUN
faba-100	4	61	0.097>0.05	0.097>0.05	PROPN
faba-100	4	62	.	.	PUNCT
faba-100	5	1	practical	practical	ADJ
faba-100	5	2	implications	implication	NOUN
faba-100	5	3	:	:	PUNCT
faba-100	5	4	the	the	DET
faba-100	5	5	research	research	NOUN
faba-100	5	6	provides	provide	VERB
faba-100	5	7	a	a	DET
faba-100	5	8	good	good	ADJ
faba-100	5	9	starting	starting	NOUN
faba-100	5	10	point	point	NOUN
faba-100	5	11	for	for	ADP
faba-100	5	12	deregulation	deregulation	NOUN
faba-100	5	13	about	about	ADP
faba-100	5	14	audit	audit	NOUN
faba-100	5	15	tenure	tenure	NOUN
faba-100	5	16	and	and	CCONJ
faba-100	5	17	also	also	ADV
faba-100	5	18	recommendations	recommendation	NOUN
faba-100	5	19	for	for	SCONJ
faba-100	5	20	auditor	auditor	NOUN
faba-100	5	21	to	to	PART
faba-100	5	22	maintain	maintain	VERB
faba-100	5	23	their	their	PRON
faba-100	5	24	independence	independence	NOUN
faba-100	5	25	,	,	PUNCT
faba-100	5	26	the	the	DET
faba-100	5	27	company	company	NOUN
faba-100	5	28	give	give	VERB
faba-100	5	29	actual	actual	ADJ
faba-100	5	30	information	information	NOUN
faba-100	5	31	and	and	CCONJ
faba-100	5	32	not	not	PART
faba-100	5	33	overly	overly	ADV
faba-100	5	34	restrict	restrict	VERB
faba-100	5	35	auditor	auditor	NOUN
faba-100	5	36	in	in	ADP
faba-100	5	37	first	first	ADJ
faba-100	5	38	engagement	engagement	NOUN
faba-100	5	39	,	,	PUNCT
faba-100	5	40	and	and	CCONJ
faba-100	5	41	recommendations	recommendation	NOUN
faba-100	5	42	for	for	ADP
faba-100	5	43	next	next	ADJ
faba-100	5	44	research	research	NOUN
faba-100	5	45	are	be	AUX
faba-100	5	46	research	research	NOUN
faba-100	5	47	period	period	NOUN
faba-100	5	48	is	be	AUX
faba-100	5	49	longer	long	ADV
faba-100	5	50	,	,	PUNCT
faba-100	5	51	expand	expand	VERB
faba-100	5	52	the	the	DET
faba-100	5	53	object	object	NOUN
faba-100	5	54	research	research	NOUN
faba-100	5	55	,	,	PUNCT
faba-100	5	56	use	use	VERB
faba-100	5	57	moderation	moderation	NOUN
faba-100	5	58	or	or	CCONJ
faba-100	5	59	intervening	intervene	VERB
faba-100	5	60	variable	variable	NOUN
faba-100	5	61	,	,	PUNCT
faba-100	5	62	and	and	CCONJ
faba-100	5	63	use	use	VERB
faba-100	5	64	other	other	ADJ
faba-100	5	65	audit	audit	NOUN
faba-100	5	66	market	market	NOUN
faba-100	5	67	concentration	concentration	NOUN
faba-100	5	68	proxy	proxy	NOUN
faba-100	5	69	.	.	PUNCT
faba-100	6	1	originality	originality	NOUN
faba-100	6	2	/	/	SYM
faba-100	6	3	value	value	NOUN
faba-100	6	4	:	:	PUNCT
faba-100	6	5	the	the	DET
faba-100	6	6	research	research	NOUN
faba-100	6	7	contributes	contribute	VERB
faba-100	6	8	to	to	ADP
faba-100	6	9	the	the	DET
faba-100	6	10	scientific	scientific	ADJ
faba-100	6	11	literature	literature	NOUN
faba-100	6	12	related	relate	VERB
faba-100	6	13	to	to	ADP
faba-100	6	14	the	the	DET
faba-100	6	15	sharia	sharia	PROPN
faba-100	6	16	audit	audit	NOUN
faba-100	6	17	,	,	PUNCT
faba-100	6	18	audit	audit	NOUN
faba-100	6	19	tenure	tenure	NOUN
faba-100	6	20	,	,	PUNCT
faba-100	6	21	and	and	CCONJ
faba-100	6	22	audit	audit	NOUN
faba-100	6	23	market	market	NOUN
faba-100	6	24	concentration	concentration	NOUN
faba-100	6	25	topics	topic	NOUN
faba-100	6	26	.	.	PUNCT
faba-100	7	1	*	*	PUNCT
faba-100	7	2	address	address	NOUN
faba-100	7	3	correspondence	correspondence	NOUN
faba-100	7	4	:	:	PUNCT
faba-100	8	1	e	e	X
faba-100	8	2	-	-	NOUN
faba-100	8	3	mail	mail	NOUN
faba-100	8	4	:	:	PUNCT
faba-100	8	5	tulus_suryan70@yahoo.co.id	tulus_suryan70@yahoo.co.id	PROPN
faba-100	8	6	finance	finance	NOUN
faba-100	8	7	,	,	PUNCT
faba-100	8	8	accounting	accounting	NOUN
faba-100	8	9	and	and	CCONJ
faba-100	8	10	business	business	NOUN
faba-100	8	11	analysis	analysis	NOUN
faba-100	8	12	3	3	NUM
faba-100	8	13	(	(	PUNCT
faba-100	8	14	2	2	NUM
faba-100	8	15	)	)	PUNCT
faba-100	8	16	2021	2021	NUM
faba-100	8	17	150	150	NUM
faba-100	8	18	introduction	introduction	NOUN
faba-100	8	19	audit	audit	NOUN
faba-100	8	20	quality	quality	NOUN
faba-100	8	21	is	be	AUX
faba-100	8	22	the	the	DET
faba-100	8	23	important	important	ADJ
faba-100	8	24	thing	thing	NOUN
faba-100	8	25	for	for	ADP
faba-100	8	26	the	the	DET
faba-100	8	27	external	external	ADJ
faba-100	8	28	and	and	CCONJ
faba-100	8	29	internal	internal	ADJ
faba-100	8	30	financial	financial	ADJ
faba-100	8	31	statement	statement	NOUN
faba-100	8	32	users	user	NOUN
faba-100	8	33	in	in	ADP
faba-100	8	34	conventional	conventional	ADJ
faba-100	8	35	and	and	CCONJ
faba-100	8	36	sharia	sharia	PROPN
faba-100	8	37	companies	company	NOUN
faba-100	8	38	because	because	SCONJ
faba-100	8	39	good	good	ADJ
faba-100	8	40	audit	audit	NOUN
faba-100	8	41	quality	quality	NOUN
faba-100	8	42	is	be	AUX
faba-100	8	43	going	go	VERB
faba-100	8	44	to	to	PART
faba-100	8	45	give	give	VERB
faba-100	8	46	great	great	ADJ
faba-100	8	47	opportunity	opportunity	NOUN
faba-100	8	48	to	to	PART
faba-100	8	49	company	company	VERB
faba-100	8	50	to	to	PART
faba-100	8	51	grow	grow	VERB
faba-100	8	52	up	up	ADP
faba-100	8	53	.	.	PUNCT
faba-100	9	1	it	it	PRON
faba-100	9	2	because	because	SCONJ
faba-100	9	3	independent	independent	ADJ
faba-100	9	4	auditor	auditor	NOUN
faba-100	9	5	’s	’s	X
faba-100	9	6	in	in	ADP
faba-100	9	7	an	an	DET
faba-100	9	8	entity	entity	NOUN
faba-100	9	9	as	as	ADP
faba-100	9	10	detector	detector	NOUN
faba-100	9	11	of	of	ADP
faba-100	9	12	unusual	unusual	ADJ
faba-100	9	13	in	in	ADP
faba-100	9	14	financial	financial	ADJ
faba-100	9	15	statement	statement	NOUN
faba-100	9	16	,	,	PUNCT
faba-100	9	17	they	they	PRON
faba-100	9	18	must	must	AUX
faba-100	9	19	be	be	AUX
faba-100	9	20	able	able	ADJ
faba-100	9	21	to	to	PART
faba-100	9	22	find	find	VERB
faba-100	9	23	fraud	fraud	NOUN
faba-100	9	24	which	which	PRON
faba-100	9	25	possible	possible	ADJ
faba-100	9	26	done	do	VERB
faba-100	9	27	by	by	ADP
faba-100	9	28	manager	manager	NOUN
faba-100	9	29	and	and	CCONJ
faba-100	9	30	avoid	avoid	VERB
faba-100	9	31	principal	principal	NOUN
faba-100	9	32	from	from	ADP
faba-100	9	33	loss	loss	NOUN
faba-100	9	34	as	as	ADP
faba-100	9	35	shareholders	shareholder	NOUN
faba-100	9	36	in	in	ADP
faba-100	9	37	the	the	DET
faba-100	9	38	company	company	NOUN
faba-100	9	39	(	(	PUNCT
faba-100	9	40	pramesti	pramesti	NOUN
faba-100	9	41	and	and	CCONJ
faba-100	9	42	wiratmaja	wiratmaja	VERB
faba-100	9	43	2017	2017	NUM
faba-100	9	44	)	)	PUNCT
faba-100	9	45	.	.	PUNCT
faba-100	10	1	sharia	sharia	PROPN
faba-100	10	2	audit	audit	PROPN
faba-100	10	3	quality	quality	NOUN
faba-100	10	4	becomes	become	VERB
faba-100	10	5	important	important	ADJ
faba-100	10	6	spotlight	spotlight	NOUN
faba-100	10	7	because	because	SCONJ
faba-100	10	8	nowadays	nowadays	ADV
faba-100	10	9	,	,	PUNCT
faba-100	10	10	sharia	sharia	PROPN
faba-100	10	11	system	system	NOUN
faba-100	10	12	is	be	AUX
faba-100	10	13	interested	interested	ADJ
faba-100	10	14	by	by	ADP
faba-100	10	15	public	public	ADJ
faba-100	10	16	and	and	CCONJ
faba-100	10	17	there	there	PRON
faba-100	10	18	is	be	VERB
faba-100	10	19	great	great	ADJ
faba-100	10	20	market	market	NOUN
faba-100	10	21	opportunity	opportunity	NOUN
faba-100	10	22	,	,	PUNCT
faba-100	10	23	so	so	SCONJ
faba-100	10	24	that	that	SCONJ
faba-100	10	25	many	many	ADJ
faba-100	10	26	kinds	kind	NOUN
faba-100	10	27	of	of	ADP
faba-100	10	28	companies	company	NOUN
faba-100	10	29	start	start	VERB
faba-100	10	30	to	to	PART
faba-100	10	31	involve	involve	VERB
faba-100	10	32	in	in	ADP
faba-100	10	33	sharia	sharia	PROPN
faba-100	10	34	scope	scope	NOUN
faba-100	10	35	,	,	PUNCT
faba-100	10	36	then	then	ADV
faba-100	10	37	the	the	DET
faba-100	10	38	sharia	sharia	PROPN
faba-100	10	39	audit	audit	NOUN
faba-100	10	40	quality	quality	NOUN
faba-100	10	41	must	must	AUX
faba-100	10	42	be	be	AUX
faba-100	10	43	good	good	ADJ
faba-100	10	44	and	and	CCONJ
faba-100	10	45	correct	correct	VERB
faba-100	10	46	so	so	SCONJ
faba-100	10	47	the	the	DET
faba-100	10	48	products	product	NOUN
faba-100	10	49	used	use	VERB
faba-100	10	50	by	by	ADP
faba-100	10	51	consumers	consumer	NOUN
faba-100	10	52	are	be	AUX
faba-100	10	53	accordance	accordance	NOUN
faba-100	10	54	with	with	ADP
faba-100	10	55	sharia	sharia	PROPN
faba-100	10	56	principles	principle	NOUN
faba-100	10	57	.	.	PUNCT
faba-100	11	1	sharia	sharia	PROPN
faba-100	11	2	principles	principle	NOUN
faba-100	11	3	do	do	AUX
faba-100	11	4	not	not	PART
faba-100	11	5	contains	contain	VERB
faba-100	11	6	of	of	ADP
faba-100	11	7	maysir	maysir	NOUN
faba-100	11	8	(	(	PUNCT
faba-100	11	9	gambling	gambling	NOUN
faba-100	11	10	)	)	PUNCT
faba-100	11	11	,	,	PUNCT
faba-100	11	12	gharar	gharar	NOUN
faba-100	11	13	(	(	PUNCT
faba-100	11	14	unclear	unclear	ADJ
faba-100	11	15	)	)	PUNCT
faba-100	11	16	,	,	PUNCT
faba-100	11	17	and	and	CCONJ
faba-100	11	18	riba	riba	PROPN
faba-100	11	19	.	.	PUNCT
faba-100	12	1	the	the	DET
faba-100	12	2	difference	difference	NOUN
faba-100	12	3	of	of	ADP
faba-100	12	4	conventional	conventional	ADJ
faba-100	12	5	audit	audit	NOUN
faba-100	12	6	and	and	CCONJ
faba-100	12	7	sharia	sharia	PROPN
faba-100	12	8	:	:	PUNCT
faba-100	12	9	if	if	SCONJ
faba-100	12	10	conventional	conventional	ADJ
faba-100	12	11	audit	audit	NOUN
faba-100	12	12	is	be	AUX
faba-100	12	13	limited	limit	VERB
faba-100	12	14	to	to	ADP
faba-100	12	15	financial	financial	ADJ
faba-100	12	16	statement	statement	NOUN
faba-100	12	17	and	and	CCONJ
faba-100	12	18	if	if	SCONJ
faba-100	12	19	sharia	sharia	PROPN
faba-100	12	20	audit	audit	NOUN
faba-100	12	21	is	be	AUX
faba-100	12	22	financial	financial	ADJ
faba-100	12	23	statement	statement	NOUN
faba-100	12	24	and	and	CCONJ
faba-100	12	25	sharia	sharia	PROPN
faba-100	12	26	compliance	compliance	NOUN
faba-100	12	27	tests	test	NOUN
faba-100	12	28	in	in	ADP
faba-100	12	29	system	system	NOUN
faba-100	12	30	or	or	CCONJ
faba-100	12	31	product	product	NOUN
faba-100	12	32	of	of	ADP
faba-100	12	33	company	company	NOUN
faba-100	12	34	.	.	PUNCT
faba-100	13	1	based	base	VERB
faba-100	13	2	on	on	ADP
faba-100	13	3	that	that	PRON
faba-100	13	4	,	,	PUNCT
faba-100	13	5	auditor	auditor	NOUN
faba-100	13	6	must	must	AUX
faba-100	13	7	concentrate	concentrate	VERB
faba-100	13	8	in	in	ADP
faba-100	13	9	client	client	NOUN
faba-100	13	10	market	market	NOUN
faba-100	13	11	as	as	ADV
faba-100	13	12	well	well	ADV
faba-100	13	13	in	in	ADP
faba-100	13	14	sharia	sharia	PROPN
faba-100	13	15	scope	scope	NOUN
faba-100	13	16	because	because	SCONJ
faba-100	13	17	in	in	ADP
faba-100	13	18	ethics	ethic	NOUN
faba-100	13	19	’	'	PUNCT
faba-100	13	20	code	code	NOUN
faba-100	13	21	of	of	ADP
faba-100	13	22	sharia	sharia	PROPN
faba-100	13	23	auditor	auditor	PROPN
faba-100	13	24	there	there	PRON
faba-100	13	25	is	be	VERB
faba-100	13	26	faith	faith	NOUN
faba-100	13	27	values	value	NOUN
faba-100	13	28	,	,	PUNCT
faba-100	13	29	that	that	PRON
faba-100	13	30	means	mean	VERB
faba-100	13	31	the	the	DET
faba-100	13	32	auditor	auditor	NOUN
faba-100	13	33	must	must	AUX
faba-100	13	34	responsible	responsible	ADJ
faba-100	13	35	to	to	ADP
faba-100	13	36	allah	allah	PROPN
faba-100	13	37	as	as	ADP
faba-100	13	38	god	god	PROPN
faba-100	13	39	and	and	CCONJ
faba-100	13	40	financial	financial	ADJ
faba-100	13	41	statement	statement	NOUN
faba-100	13	42	users	user	NOUN
faba-100	13	43	(	(	PUNCT
faba-100	13	44	bambang	bambang	PROPN
faba-100	13	45	2017	2017	NUM
faba-100	13	46	)	)	PUNCT
faba-100	14	1	but	but	CCONJ
faba-100	14	2	there	there	PRON
faba-100	14	3	is	be	VERB
faba-100	14	4	limitation	limitation	NOUN
faba-100	14	5	of	of	ADP
faba-100	14	6	audit	audit	NOUN
faba-100	14	7	tenure	tenure	NOUN
faba-100	14	8	as	as	SCONJ
faba-100	14	9	regulated	regulate	VERB
faba-100	14	10	by	by	ADP
faba-100	14	11	peraturan	peraturan	NOUN
faba-100	14	12	menteri	menteri	PROPN
faba-100	14	13	keuangan	keuangan	PROPN
faba-100	14	14	no.17	no.17	PROPN
faba-100	14	15	/	/	SYM
faba-100	14	16	pmk.01/2008	pmk.01/2008	PROPN
faba-100	14	17	,	,	PUNCT
faba-100	14	18	it	it	PRON
faba-100	14	19	is	be	AUX
faba-100	14	20	feared	fear	VERB
faba-100	14	21	that	that	PRON
faba-100	14	22	will	will	AUX
faba-100	14	23	reduce	reduce	VERB
faba-100	14	24	audit	audit	NOUN
faba-100	14	25	quality	quality	NOUN
faba-100	14	26	.	.	PUNCT
faba-100	15	1	that	that	PRON
faba-100	15	2	means	mean	VERB
faba-100	15	3	,	,	PUNCT
faba-100	15	4	audit	audit	NOUN
faba-100	15	5	has	have	VERB
faba-100	15	6	limitation	limitation	NOUN
faba-100	15	7	in	in	ADP
faba-100	15	8	this	this	DET
faba-100	15	9	case	case	NOUN
faba-100	15	10	that	that	PRON
faba-100	15	11	is	be	AUX
faba-100	15	12	audit	audit	NOUN
faba-100	15	13	market	market	NOUN
faba-100	15	14	concentration	concentration	NOUN
faba-100	15	15	and	and	CCONJ
faba-100	15	16	audit	audit	NOUN
faba-100	15	17	tenure	tenure	NOUN
faba-100	15	18	(	(	PUNCT
faba-100	15	19	nurdin	nurdin	VERB
faba-100	15	20	and	and	CCONJ
faba-100	15	21	suyudi	suyudi	ADJ
faba-100	15	22	2019	2019	NUM
faba-100	15	23	)	)	PUNCT
faba-100	15	24	.	.	PUNCT
faba-100	16	1	audit	audit	NOUN
faba-100	16	2	tenure	tenure	NOUN
faba-100	16	3	is	be	AUX
faba-100	16	4	related	relate	VERB
faba-100	16	5	to	to	ADP
faba-100	16	6	sharia	sharia	PROPN
faba-100	16	7	audit	audit	NOUN
faba-100	16	8	quality	quality	NOUN
faba-100	16	9	because	because	SCONJ
faba-100	16	10	there	there	PRON
faba-100	16	11	is	be	VERB
faba-100	16	12	tenure	tenure	NOUN
faba-100	16	13	makes	make	VERB
faba-100	16	14	auditor	auditor	NOUN
faba-100	16	15	can	can	AUX
faba-100	16	16	have	have	VERB
faba-100	16	17	more	more	ADJ
faba-100	16	18	comprehensive	comprehensive	ADJ
faba-100	16	19	knowledge	knowledge	NOUN
faba-100	16	20	and	and	CCONJ
faba-100	16	21	lower	low	ADJ
faba-100	16	22	emotional	emotional	ADJ
faba-100	16	23	bonds	bond	NOUN
faba-100	16	24	between	between	ADP
faba-100	16	25	auditor	auditor	NOUN
faba-100	16	26	and	and	CCONJ
faba-100	16	27	client	client	NOUN
faba-100	16	28	,	,	PUNCT
faba-100	16	29	but	but	CCONJ
faba-100	16	30	in	in	ADP
faba-100	16	31	other	other	ADJ
faba-100	16	32	side	side	NOUN
faba-100	16	33	,	,	PUNCT
faba-100	16	34	short	short	ADJ
faba-100	16	35	tenure	tenure	NOUN
faba-100	16	36	causes	cause	VERB
faba-100	16	37	limited	limit	VERB
faba-100	16	38	the	the	DET
faba-100	16	39	information	information	NOUN
faba-100	16	40	acquisition	acquisition	NOUN
faba-100	16	41	,	,	PUNCT
faba-100	16	42	which	which	PRON
faba-100	16	43	allows	allow	VERB
faba-100	16	44	data	datum	NOUN
faba-100	16	45	to	to	PART
faba-100	16	46	be	be	AUX
faba-100	16	47	intentionally	intentionally	ADV
faba-100	16	48	omitted	omit	VERB
faba-100	16	49	by	by	ADP
faba-100	16	50	manager	manager	NOUN
faba-100	16	51	and	and	CCONJ
faba-100	16	52	difficult	difficult	ADJ
faba-100	16	53	to	to	PART
faba-100	16	54	find	find	VERB
faba-100	16	55	(	(	PUNCT
faba-100	16	56	hamid	hamid	PROPN
faba-100	16	57	2013	2013	NUM
faba-100	16	58	)	)	PUNCT
faba-100	16	59	.	.	PUNCT
faba-100	17	1	so	so	ADV
faba-100	17	2	,	,	PUNCT
faba-100	17	3	the	the	DET
faba-100	17	4	sharia	sharia	PROPN
faba-100	17	5	audit	audit	NOUN
faba-100	17	6	quality	quality	NOUN
faba-100	17	7	result	result	NOUN
faba-100	17	8	can	can	AUX
faba-100	17	9	also	also	ADV
faba-100	17	10	be	be	AUX
faba-100	17	11	better	well	ADJ
faba-100	17	12	or	or	CCONJ
faba-100	17	13	worse	bad	ADJ
faba-100	17	14	.	.	PUNCT
faba-100	18	1	audit	audit	NOUN
faba-100	18	2	market	market	NOUN
faba-100	18	3	concentration	concentration	NOUN
faba-100	18	4	is	be	AUX
faba-100	18	5	related	relate	VERB
faba-100	18	6	to	to	ADP
faba-100	18	7	sharia	sharia	PROPN
faba-100	18	8	audit	audit	NOUN
faba-100	18	9	quality	quality	NOUN
faba-100	18	10	because	because	SCONJ
faba-100	18	11	has	have	VERB
faba-100	18	12	impact	impact	NOUN
faba-100	18	13	which	which	PRON
faba-100	18	14	reduce	reduce	VERB
faba-100	18	15	the	the	DET
faba-100	18	16	opportunity	opportunity	NOUN
faba-100	18	17	for	for	SCONJ
faba-100	18	18	big	big	ADJ
faba-100	18	19	4	4	NUM
faba-100	18	20	client	client	NOUN
faba-100	18	21	to	to	PART
faba-100	18	22	switch	switch	VERB
faba-100	18	23	auditor	auditor	NOUN
faba-100	18	24	and	and	CCONJ
faba-100	18	25	limiting	limit	VERB
faba-100	18	26	the	the	DET
faba-100	18	27	auditor	auditor	NOUN
faba-100	18	28	’s	’s	PART
faba-100	18	29	choice	choice	NOUN
faba-100	18	30	for	for	ADP
faba-100	18	31	big	big	ADJ
faba-100	18	32	company	company	NOUN
faba-100	18	33	,	,	PUNCT
faba-100	18	34	so	so	SCONJ
faba-100	18	35	it	it	PRON
faba-100	18	36	resulting	result	VERB
faba-100	18	37	in	in	ADP
faba-100	18	38	a	a	DET
faba-100	18	39	more	more	ADV
faba-100	18	40	lenient	lenient	ADJ
faba-100	18	41	audit	audit	NOUN
faba-100	18	42	approach	approach	NOUN
faba-100	18	43	and	and	CCONJ
faba-100	18	44	fear	fear	VERB
faba-100	18	45	that	that	SCONJ
faba-100	18	46	the	the	DET
faba-100	18	47	audit	audit	NOUN
faba-100	18	48	quality	quality	NOUN
faba-100	18	49	result	result	NOUN
faba-100	18	50	will	will	AUX
faba-100	18	51	be	be	AUX
faba-100	18	52	lower	low	ADJ
faba-100	18	53	.	.	PUNCT
faba-100	19	1	based	base	VERB
faba-100	19	2	on	on	ADP
faba-100	19	3	professional	professional	ADJ
faba-100	19	4	standards	standard	NOUN
faba-100	19	5	of	of	ADP
faba-100	19	6	public	public	ADJ
faba-100	19	7	accountants	accountant	NOUN
faba-100	19	8	,	,	PUNCT
faba-100	19	9	audit	audit	NOUN
faba-100	19	10	can	can	AUX
faba-100	19	11	be	be	AUX
faba-100	19	12	said	say	VERB
faba-100	19	13	high	high	ADJ
faba-100	19	14	quality	quality	NOUN
faba-100	19	15	if	if	SCONJ
faba-100	19	16	the	the	DET
faba-100	19	17	implementation	implementation	NOUN
faba-100	19	18	in	in	ADP
faba-100	19	19	financial	financial	ADJ
faba-100	19	20	statement	statement	NOUN
faba-100	19	21	audit	audit	NOUN
faba-100	19	22	has	have	AUX
faba-100	19	23	complied	comply	VERB
faba-100	19	24	with	with	ADP
faba-100	19	25	the	the	DET
faba-100	19	26	provisions	provision	NOUN
faba-100	19	27	and	and	CCONJ
faba-100	19	28	auditing	auditing	NOUN
faba-100	19	29	standards	standard	NOUN
faba-100	19	30	.	.	PUNCT
faba-100	20	1	meanwhile	meanwhile	ADV
faba-100	20	2	according	accord	VERB
faba-100	20	3	to	to	ADP
faba-100	20	4	aaoifi	aaoifi	PROPN
faba-100	20	5	,	,	PUNCT
faba-100	20	6	sharia	sharia	PROPN
faba-100	20	7	audit	audit	NOUN
faba-100	20	8	quality	quality	NOUN
faba-100	20	9	is	be	AUX
faba-100	20	10	presenting	present	VERB
faba-100	20	11	actual	actual	ADJ
faba-100	20	12	information	information	NOUN
faba-100	20	13	,	,	PUNCT
faba-100	20	14	the	the	DET
faba-100	20	15	other	other	ADJ
faba-100	20	16	definition	definition	NOUN
faba-100	20	17	of	of	ADP
faba-100	20	18	sharia	sharia	PROPN
faba-100	20	19	audit	audit	NOUN
faba-100	20	20	quality	quality	NOUN
faba-100	20	21	is	be	AUX
faba-100	20	22	watching	watch	VERB
faba-100	20	23	and	and	CCONJ
faba-100	20	24	supervising	supervise	VERB
faba-100	20	25	,	,	PUNCT
faba-100	20	26	controlling	control	VERB
faba-100	20	27	and	and	CCONJ
faba-100	20	28	reporting	report	VERB
faba-100	20	29	transactions	transaction	NOUN
faba-100	20	30	according	accord	VERB
faba-100	20	31	to	to	ADP
faba-100	20	32	islamic	islamic	ADJ
faba-100	20	33	rules	rule	NOUN
faba-100	20	34	and	and	CCONJ
faba-100	20	35	laws	law	NOUN
faba-100	20	36	which	which	PRON
faba-100	20	37	useful	useful	ADJ
faba-100	20	38	,	,	PUNCT
faba-100	20	39	accurate	accurate	ADJ
faba-100	20	40	and	and	CCONJ
faba-100	20	41	on	on	ADP
faba-100	20	42	time	time	NOUN
faba-100	20	43	,	,	PUNCT
faba-100	20	44	and	and	CCONJ
faba-100	20	45	fair	fair	ADJ
faba-100	20	46	report	report	NOUN
faba-100	20	47	to	to	PART
faba-100	20	48	take	take	VERB
faba-100	20	49	decision	decision	NOUN
faba-100	20	50	(	(	PUNCT
faba-100	20	51	yazid	yazid	PROPN
faba-100	20	52	and	and	CCONJ
faba-100	20	53	suryanto	suryanto	ADP
faba-100	20	54	2016	2016	NUM
faba-100	20	55	)	)	PUNCT
faba-100	20	56	.	.	PUNCT
faba-100	21	1	related	relate	VERB
faba-100	21	2	cases	case	NOUN
faba-100	21	3	to	to	PART
faba-100	21	4	audit	audit	VERB
faba-100	21	5	quality	quality	NOUN
faba-100	21	6	is	be	AUX
faba-100	21	7	enron	enron	PROPN
faba-100	21	8	scandal	scandal	NOUN
faba-100	21	9	,	,	PUNCT
faba-100	21	10	in	in	ADP
faba-100	21	11	sharia	sharia	PROPN
faba-100	21	12	audit	audit	NOUN
faba-100	21	13	quality	quality	NOUN
faba-100	21	14	that	that	PRON
faba-100	21	15	is	be	AUX
faba-100	21	16	global	global	ADJ
faba-100	21	17	sukuk	sukuk	NOUN
faba-100	21	18	85	85	NUM
faba-100	21	19	%	%	NOUN
faba-100	21	20	are	be	AUX
faba-100	21	21	not	not	PART
faba-100	21	22	sharia	sharia	PROPN
faba-100	21	23	non	non	ADJ
faba-100	21	24	-	-	ADJ
faba-100	21	25	compliant	compliant	ADJ
faba-100	21	26	,	,	PUNCT
faba-100	21	27	and	and	CCONJ
faba-100	21	28	cases	case	NOUN
faba-100	21	29	in	in	ADP
faba-100	21	30	this	this	DET
faba-100	21	31	object	object	NOUN
faba-100	21	32	research	research	NOUN
faba-100	21	33	are	be	AUX
faba-100	21	34	pt	pt	PROPN
faba-100	21	35	jasa	jasa	PROPN
faba-100	21	36	marga	marga	PROPN
faba-100	21	37	persero	persero	PROPN
faba-100	21	38	(	(	PUNCT
faba-100	21	39	jsmr	jsmr	PROPN
faba-100	21	40	)	)	PUNCT
faba-100	21	41	that	that	PRON
faba-100	21	42	is	be	AUX
faba-100	21	43	bribe	bribe	NOUN
faba-100	21	44	to	to	ADP
faba-100	21	45	auditor	auditor	NOUN
faba-100	21	46	to	to	PART
faba-100	21	47	influence	influence	VERB
faba-100	21	48	the	the	DET
faba-100	21	49	result	result	NOUN
faba-100	21	50	of	of	ADP
faba-100	21	51	audit	audit	NOUN
faba-100	21	52	from	from	ADP
faba-100	21	53	badan	badan	PROPN
faba-100	21	54	pemeriksa	pemeriksa	PROPN
faba-100	21	55	keuangan	keuangan	VERB
faba-100	21	56	audit	audit	NOUN
faba-100	21	57	team	team	NOUN
faba-100	21	58	and	and	CCONJ
faba-100	21	59	pt	pt	PROPN
faba-100	21	60	waskita	waskita	PROPN
faba-100	21	61	karya	karya	PROPN
faba-100	21	62	that	that	PRON
faba-100	21	63	is	be	AUX
faba-100	21	64	manipulating	manipulate	VERB
faba-100	21	65	financial	financial	ADJ
faba-100	21	66	statement	statement	NOUN
faba-100	21	67	and	and	CCONJ
faba-100	21	68	fictitious	fictitious	ADJ
faba-100	21	69	subcontractor	subcontractor	NOUN
faba-100	21	70	projects	project	NOUN
faba-100	21	71	.	.	PUNCT
faba-100	22	1	sharia	sharia	PROPN
faba-100	22	2	audit	audit	PROPN
faba-100	22	3	basis	basis	NOUN
faba-100	22	4	that	that	PRON
faba-100	22	5	is	be	AUX
faba-100	22	6	quran	quran	PROPN
faba-100	22	7	surah	surah	PROPN
faba-100	22	8	al	al	PROPN
faba-100	22	9	-	-	PUNCT
faba-100	22	10	hujurat	hujurat	PROPN
faba-100	22	11	verse	verse	NOUN
faba-100	22	12	6	6	NUM
faba-100	23	1	,	,	PUNCT
faba-100	23	2	it	it	PRON
faba-100	23	3	shows	show	VERB
faba-100	23	4	the	the	DET
faba-100	23	5	importance	importance	NOUN
faba-100	23	6	of	of	ADP
faba-100	23	7	careful	careful	ADJ
faba-100	23	8	examination	examination	NOUN
faba-100	23	9	of	of	ADP
faba-100	23	10	information	information	NOUN
faba-100	23	11	because	because	SCONJ
faba-100	23	12	it	it	PRON
faba-100	23	13	can	can	AUX
faba-100	23	14	cause	cause	VERB
faba-100	23	15	calamity	calamity	NOUN
faba-100	23	16	(	(	PUNCT
faba-100	23	17	bambang	bambang	PROPN
faba-100	23	18	2017	2017	NUM
faba-100	23	19	)	)	PUNCT
faba-100	23	20	and	and	CCONJ
faba-100	23	21	it	it	PRON
faba-100	23	22	also	also	ADV
faba-100	23	23	shows	show	VERB
faba-100	23	24	that	that	SCONJ
faba-100	23	25	by	by	ADP
faba-100	23	26	examining	examine	VERB
faba-100	23	27	carefully	carefully	ADV
faba-100	23	28	,	,	PUNCT
faba-100	23	29	information	information	NOUN
faba-100	23	30	’s	’s	PART
faba-100	23	31	quality	quality	NOUN
faba-100	23	32	can	can	AUX
faba-100	23	33	be	be	AUX
faba-100	23	34	known	know	VERB
faba-100	23	35	and	and	CCONJ
faba-100	23	36	become	become	VERB
faba-100	23	37	a	a	DET
faba-100	23	38	consideration	consideration	NOUN
faba-100	23	39	for	for	SCONJ
faba-100	23	40	the	the	DET
faba-100	23	41	recipient	recipient	NOUN
faba-100	23	42	of	of	ADP
faba-100	23	43	information	information	NOUN
faba-100	23	44	to	to	PART
faba-100	23	45	trust	trust	VERB
faba-100	23	46	and	and	CCONJ
faba-100	23	47	share	share	VERB
faba-100	23	48	it	it	PRON
faba-100	23	49	,	,	PUNCT
faba-100	23	50	because	because	SCONJ
faba-100	23	51	if	if	SCONJ
faba-100	23	52	this	this	PRON
faba-100	23	53	is	be	AUX
faba-100	23	54	not	not	PART
faba-100	23	55	done	do	VERB
faba-100	23	56	,	,	PUNCT
faba-100	23	57	it	it	PRON
faba-100	23	58	will	will	AUX
faba-100	23	59	harm	harm	VERB
faba-100	23	60	others	other	NOUN
faba-100	23	61	,	,	PUNCT
faba-100	23	62	as	as	ADP
faba-100	23	63	in	in	ADP
faba-100	23	64	the	the	DET
faba-100	23	65	case	case	NOUN
faba-100	23	66	example	example	NOUN
faba-100	23	67	above	above	ADV
faba-100	23	68	.	.	PUNCT
faba-100	24	1	research	research	NOUN
faba-100	24	2	topics	topic	NOUN
faba-100	24	3	about	about	ADP
faba-100	24	4	audit	audit	NOUN
faba-100	24	5	tenure	tenure	NOUN
faba-100	24	6	,	,	PUNCT
faba-100	24	7	audit	audit	NOUN
faba-100	24	8	market	market	NOUN
faba-100	24	9	concentration	concentration	NOUN
faba-100	24	10	,	,	PUNCT
faba-100	24	11	and	and	CCONJ
faba-100	24	12	sharia	sharia	PROPN
faba-100	24	13	audit	audit	NOUN
faba-100	24	14	quality	quality	NOUN
faba-100	24	15	have	have	AUX
faba-100	24	16	been	be	AUX
faba-100	24	17	many	many	ADJ
faba-100	24	18	researched	research	VERB
faba-100	24	19	with	with	ADP
faba-100	24	20	different	different	ADJ
faba-100	24	21	results	result	NOUN
faba-100	24	22	.	.	PUNCT
faba-100	25	1	research	research	NOUN
faba-100	25	2	about	about	ADP
faba-100	25	3	audit	audit	NOUN
faba-100	25	4	tenure	tenure	NOUN
faba-100	25	5	has	have	AUX
faba-100	25	6	been	be	AUX
faba-100	25	7	researched	research	VERB
faba-100	25	8	by	by	ADP
faba-100	25	9	(	(	PUNCT
faba-100	25	10	kurniasih	kurniasih	NOUN
faba-100	25	11	and	and	CCONJ
faba-100	25	12	rohman	rohman	NOUN
faba-100	25	13	2014	2014	NUM
faba-100	25	14	)	)	PUNCT
faba-100	25	15	,	,	PUNCT
faba-100	25	16	(	(	PUNCT
faba-100	25	17	febriyanti	febriyanti	NOUN
faba-100	25	18	and	and	CCONJ
faba-100	25	19	mertha	mertha	NOUN
faba-100	25	20	2014	2014	NUM
faba-100	25	21	)	)	PUNCT
faba-100	25	22	,	,	PUNCT
faba-100	25	23	and	and	CCONJ
faba-100	25	24	(	(	PUNCT
faba-100	25	25	andriani	andriani	PROPN
faba-100	25	26	and	and	CCONJ
faba-100	25	27	nursiam	nursiam	PROPN
faba-100	25	28	2018	2018	NUM
faba-100	25	29	)	)	PUNCT
faba-100	25	30	the	the	DET
faba-100	25	31	results	result	NOUN
faba-100	25	32	shown	show	VERB
faba-100	25	33	that	that	SCONJ
faba-100	25	34	audit	audit	NOUN
faba-100	25	35	tenure	tenure	NOUN
faba-100	25	36	has	have	VERB
faba-100	25	37	negative	negative	ADJ
faba-100	25	38	influence	influence	NOUN
faba-100	25	39	on	on	ADP
faba-100	25	40	audit	audit	NOUN
faba-100	25	41	quality	quality	NOUN
faba-100	25	42	but	but	CCONJ
faba-100	25	43	,	,	PUNCT
faba-100	25	44	different	different	ADJ
faba-100	25	45	result	result	NOUN
faba-100	25	46	with	with	ADP
faba-100	25	47	(	(	PUNCT
faba-100	25	48	mislinawati	mislinawati	NOUN
faba-100	25	49	2017	2017	NUM
faba-100	25	50	)	)	PUNCT
faba-100	25	51	and	and	CCONJ
faba-100	25	52	(	(	PUNCT
faba-100	25	53	mujiyati	mujiyati	PROPN
faba-100	25	54	,	,	PUNCT
faba-100	25	55	rohmah	rohmah	NOUN
faba-100	25	56	,	,	PUNCT
faba-100	25	57	and	and	CCONJ
faba-100	25	58	kusumo	kusumo	NOUN
faba-100	25	59	2020	2020	NUM
faba-100	25	60	)	)	PUNCT
faba-100	25	61	.	.	PUNCT
faba-100	26	1	audit	audit	NOUN
faba-100	26	2	market	market	NOUN
faba-100	26	3	concentration	concentration	NOUN
faba-100	26	4	has	have	AUX
faba-100	26	5	been	be	AUX
faba-100	26	6	researched	research	VERB
faba-100	26	7	by	by	ADP
faba-100	26	8	(	(	PUNCT
faba-100	26	9	eguasa	eguasa	PROPN
faba-100	26	10	and	and	CCONJ
faba-100	26	11	urhoghide	urhoghide	ADJ
faba-100	26	12	2019	2019	NUM
faba-100	26	13	)	)	PUNCT
faba-100	26	14	,	,	PUNCT
faba-100	26	15	(	(	PUNCT
faba-100	26	16	nurdin	nurdin	VERB
faba-100	26	17	and	and	CCONJ
faba-100	26	18	widiasari	widiasari	ADJ
faba-100	26	19	2016	2016	NUM
faba-100	26	20	)	)	PUNCT
faba-100	26	21	,	,	PUNCT
faba-100	26	22	(	(	PUNCT
faba-100	26	23	huang	huang	PROPN
faba-100	26	24	,	,	PUNCT
faba-100	26	25	chang	chang	PROPN
faba-100	26	26	,	,	PUNCT
faba-100	26	27	and	and	CCONJ
faba-100	26	28	chiou	chiou	NOUN
faba-100	26	29	2016	2016	NUM
faba-100	26	30	)	)	PUNCT
faba-100	26	31	,	,	PUNCT
faba-100	26	32	and	and	CCONJ
faba-100	26	33	(	(	PUNCT
faba-100	26	34	clarina	clarina	PROPN
faba-100	26	35	and	and	CCONJ
faba-100	26	36	fitriany	fitriany	NUM
faba-100	26	37	2019	2019	NUM
faba-100	26	38	)	)	PUNCT
faba-100	26	39	the	the	DET
faba-100	26	40	results	result	NOUN
faba-100	26	41	shown	show	VERB
faba-100	26	42	that	that	SCONJ
faba-100	26	43	audit	audit	NOUN
faba-100	26	44	market	market	NOUN
faba-100	26	45	concentration	concentration	NOUN
faba-100	26	46	has	have	VERB
faba-100	26	47	positive	positive	ADJ
faba-100	26	48	influence	influence	NOUN
faba-100	26	49	on	on	ADP
faba-100	26	50	audit	audit	NOUN
faba-100	26	51	quality	quality	NOUN
faba-100	26	52	but	but	CCONJ
faba-100	26	53	,	,	PUNCT
faba-100	26	54	different	different	ADJ
faba-100	26	55	result	result	NOUN
faba-100	26	56	with	with	ADP
faba-100	26	57	(	(	PUNCT
faba-100	26	58	gunn	gunn	PROPN
faba-100	26	59	,	,	PUNCT
faba-100	26	60	kawada	kawada	PROPN
faba-100	26	61	,	,	PUNCT
faba-100	26	62	and	and	CCONJ
faba-100	26	63	michas	michas	PROPN
faba-100	26	64	2019	2019	NUM
faba-100	26	65	)	)	PUNCT
faba-100	26	66	.	.	PUNCT
faba-100	27	1	sharia	sharia	PROPN
faba-100	27	2	audit	audit	PROPN
faba-100	27	3	quality	quality	NOUN
faba-100	27	4	has	have	AUX
faba-100	27	5	been	be	AUX
faba-100	27	6	researched	research	VERB
faba-100	27	7	by	by	ADP
faba-100	27	8	(	(	PUNCT
faba-100	27	9	mujiyati	mujiyati	PROPN
faba-100	27	10	,	,	PUNCT
faba-100	27	11	rohmah	rohmah	NOUN
faba-100	27	12	,	,	PUNCT
faba-100	27	13	and	and	CCONJ
faba-100	27	14	kusumo	kusumo	NOUN
faba-100	27	15	2020	2020	NUM
faba-100	27	16	)	)	PUNCT
faba-100	27	17	and	and	CCONJ
faba-100	27	18	the	the	DET
faba-100	27	19	sharia	sharia	PROPN
faba-100	27	20	audit	audit	PROPN
faba-100	27	21	quality	quality	NOUN
faba-100	27	22	research	research	NOUN
faba-100	27	23	still	still	ADV
faba-100	27	24	rare	rare	ADJ
faba-100	27	25	to	to	PART
faba-100	27	26	find	find	VERB
faba-100	27	27	.	.	PUNCT
faba-100	28	1	there	there	PRON
faba-100	28	2	were	be	VERB
faba-100	28	3	phenomenon	phenomenon	NOUN
faba-100	28	4	of	of	ADP
faba-100	28	5	frauds	fraud	NOUN
faba-100	28	6	and	and	CCONJ
faba-100	28	7	unprofessional	unprofessional	ADJ
faba-100	28	8	in	in	ADP
faba-100	28	9	sharia	sharia	PROPN
faba-100	28	10	audit	audit	NOUN
faba-100	28	11	makes	make	VERB
faba-100	28	12	sharia	sharia	PROPN
faba-100	28	13	audit	audit	NOUN
faba-100	28	14	quality	quality	NOUN
faba-100	28	15	must	must	AUX
faba-100	28	16	be	be	AUX
faba-100	28	17	maintained	maintain	VERB
faba-100	28	18	and	and	CCONJ
faba-100	28	19	this	this	DET
faba-100	28	20	research	research	NOUN
faba-100	28	21	focus	focus	NOUN
faba-100	28	22	is	be	AUX
faba-100	28	23	external	external	ADJ
faba-100	28	24	sharia	sharia	ADJ
faba-100	28	25	audit	audit	NOUN
faba-100	28	26	quality	quality	NOUN
faba-100	28	27	factors	factor	NOUN
faba-100	28	28	those	those	PRON
faba-100	28	29	are	be	AUX
faba-100	28	30	audit	audit	NOUN
faba-100	28	31	tenure	tenure	NOUN
faba-100	28	32	and	and	CCONJ
faba-100	28	33	audit	audit	NOUN
faba-100	28	34	market	market	NOUN
faba-100	28	35	concentration	concentration	NOUN
faba-100	28	36	.	.	PUNCT
faba-100	29	1	so	so	ADV
faba-100	29	2	the	the	DET
faba-100	29	3	aim	aim	NOUN
faba-100	29	4	of	of	ADP
faba-100	29	5	this	this	DET
faba-100	29	6	research	research	NOUN
faba-100	29	7	is	be	AUX
faba-100	29	8	to	to	PART
faba-100	29	9	determine	determine	VERB
faba-100	29	10	how	how	SCONJ
faba-100	29	11	the	the	DET
faba-100	29	12	influence	influence	NOUN
faba-100	29	13	of	of	ADP
faba-100	29	14	audit	audit	NOUN
faba-100	29	15	tenure	tenure	NOUN
faba-100	29	16	and	and	CCONJ
faba-100	29	17	audit	audit	NOUN
faba-100	29	18	market	market	NOUN
faba-100	29	19	concentration	concentration	NOUN
faba-100	29	20	on	on	ADP
faba-100	29	21	sharia	sharia	PROPN
faba-100	29	22	audit	audit	NOUN
faba-100	29	23	quality	quality	NOUN
faba-100	29	24	,	,	PUNCT
faba-100	29	25	study	study	NOUN
faba-100	29	26	in	in	ADP
faba-100	29	27	listed	list	VERB
faba-100	29	28	companies	company	NOUN
faba-100	29	29	at	at	ADP
faba-100	29	30	jakarta	jakarta	PROPN
faba-100	29	31	islamic	islamic	PROPN
faba-100	29	32	index	index	PROPN
faba-100	29	33	period	period	NOUN
faba-100	29	34	2016	2016	NUM
faba-100	29	35	-	-	SYM
faba-100	29	36	2020	2020	NUM
faba-100	29	37	.	.	PUNCT
faba-100	30	1	literature	literature	NOUN
faba-100	30	2	review	review	PROPN
faba-100	30	3	company	company	NOUN
faba-100	30	4	theory	theory	NOUN
faba-100	30	5	company	company	NOUN
faba-100	30	6	theory	theory	NOUN
faba-100	30	7	is	be	AUX
faba-100	30	8	an	an	DET
faba-100	30	9	organization	organization	NOUN
faba-100	30	10	which	which	PRON
faba-100	30	11	combines	combine	VERB
faba-100	30	12	and	and	CCONJ
faba-100	30	13	organizes	organize	VERB
faba-100	30	14	various	various	ADJ
faba-100	30	15	resources	resource	NOUN
faba-100	30	16	with	with	ADP
faba-100	30	17	the	the	DET
faba-100	30	18	aim	aim	NOUN
faba-100	30	19	of	of	ADP
faba-100	30	20	producing	produce	VERB
faba-100	30	21	goods	good	NOUN
faba-100	30	22	or	or	CCONJ
faba-100	30	23	services	service	NOUN
faba-100	30	24	for	for	ADP
faba-100	30	25	sale	sale	NOUN
faba-100	30	26	.	.	PUNCT
faba-100	31	1	in	in	ADP
faba-100	31	2	long	long	ADV
faba-100	31	3	-	-	PUNCT
faba-100	31	4	run	run	VERB
faba-100	31	5	their	their	PRON
faba-100	31	6	existence	existence	NOUN
faba-100	31	7	is	be	AUX
faba-100	31	8	not	not	PART
faba-100	31	9	only	only	ADV
faba-100	31	10	give	give	VERB
faba-100	31	11	benefit	benefit	NOUN
faba-100	31	12	for	for	ADP
faba-100	31	13	the	the	DET
faba-100	31	14	owners	owner	NOUN
faba-100	31	15	shareholders	shareholder	NOUN
faba-100	31	16	but	but	CCONJ
faba-100	31	17	will	will	AUX
faba-100	31	18	also	also	ADV
faba-100	31	19	give	give	VERB
faba-100	31	20	benefit	benefit	NOUN
faba-100	31	21	to	to	ADP
faba-100	31	22	publics	public	NOUN
faba-100	31	23	and	and	CCONJ
faba-100	31	24	government	government	NOUN
faba-100	31	25	through	through	ADP
faba-100	31	26	a	a	DET
faba-100	31	27	process	process	NOUN
faba-100	31	28	called	call	VERB
faba-100	31	29	the	the	DET
faba-100	31	30	circular	circular	ADJ
faba-100	31	31	flow	flow	NOUN
faba-100	31	32	finance	finance	NOUN
faba-100	31	33	,	,	PUNCT
faba-100	31	34	accounting	accounting	NOUN
faba-100	31	35	and	and	CCONJ
faba-100	31	36	business	business	NOUN
faba-100	31	37	analysis	analysis	NOUN
faba-100	31	38	3	3	NUM
faba-100	31	39	(	(	PUNCT
faba-100	31	40	2	2	NUM
faba-100	31	41	)	)	PUNCT
faba-100	31	42	2021	2021	NUM
faba-100	31	43	151	151	NUM
faba-100	31	44	of	of	ADP
faba-100	31	45	economic	economic	ADJ
faba-100	31	46	activity	activity	NOUN
faba-100	31	47	(	(	PUNCT
faba-100	31	48	setiono	setiono	NOUN
faba-100	31	49	2015	2015	NUM
faba-100	31	50	)	)	PUNCT
faba-100	31	51	.	.	PUNCT
faba-100	32	1	agency	agency	NOUN
faba-100	32	2	theory	theory	NOUN
faba-100	32	3	agency	agency	NOUN
faba-100	32	4	theory	theory	NOUN
faba-100	32	5	is	be	AUX
faba-100	32	6	defined	define	VERB
faba-100	32	7	as	as	ADP
faba-100	32	8	contractual	contractual	ADJ
faba-100	32	9	network	network	NOUN
faba-100	32	10	between	between	ADP
faba-100	32	11	principal	principal	NOUN
faba-100	32	12	and	and	CCONJ
faba-100	32	13	agent	agent	NOUN
faba-100	32	14	(	(	PUNCT
faba-100	32	15	jensen	jensen	PROPN
faba-100	32	16	and	and	CCONJ
faba-100	32	17	meckling	meckle	VERB
faba-100	32	18	1976	1976	NUM
faba-100	32	19	)	)	PUNCT
faba-100	32	20	,	,	PUNCT
faba-100	32	21	principal	principal	NOUN
faba-100	32	22	is	be	AUX
faba-100	32	23	person	person	NOUN
faba-100	32	24	give	give	VERB
faba-100	32	25	mandate	mandate	NOUN
faba-100	32	26	to	to	PART
faba-100	32	27	agent	agent	VERB
faba-100	32	28	to	to	ADP
faba-100	32	29	acts	act	NOUN
faba-100	32	30	on	on	ADP
faba-100	32	31	behalf	behalf	ADJ
faba-100	32	32	principal	principal	NOUN
faba-100	32	33	to	to	PART
faba-100	32	34	carry	carry	VERB
faba-100	32	35	out	out	ADP
faba-100	32	36	company	company	NOUN
faba-100	32	37	and	and	CCONJ
faba-100	32	38	report	report	VERB
faba-100	32	39	information	information	NOUN
faba-100	32	40	of	of	ADP
faba-100	32	41	financial	financial	ADJ
faba-100	32	42	company	company	NOUN
faba-100	32	43	in	in	ADP
faba-100	32	44	form	form	NOUN
faba-100	32	45	financial	financial	ADJ
faba-100	32	46	statement	statement	NOUN
faba-100	32	47	(	(	PUNCT
faba-100	32	48	arifin	arifin	PROPN
faba-100	32	49	2005	2005	NUM
faba-100	32	50	)	)	PUNCT
faba-100	32	51	.	.	PUNCT
faba-100	33	1	there	there	PRON
faba-100	33	2	is	be	VERB
faba-100	33	3	separation	separation	NOUN
faba-100	33	4	between	between	ADP
faba-100	33	5	company	company	NOUN
faba-100	33	6	owner	owner	NOUN
faba-100	33	7	and	and	CCONJ
faba-100	33	8	manager	manager	NOUN
faba-100	33	9	tend	tend	VERB
faba-100	33	10	to	to	PART
faba-100	33	11	cause	cause	VERB
faba-100	33	12	agency	agency	NOUN
faba-100	33	13	conflict	conflict	NOUN
faba-100	33	14	between	between	ADP
faba-100	33	15	principal	principal	NOUN
faba-100	33	16	and	and	CCONJ
faba-100	33	17	agent	agent	NOUN
faba-100	33	18	(	(	PUNCT
faba-100	33	19	jensen	jensen	PROPN
faba-100	33	20	and	and	CCONJ
faba-100	33	21	meckling	meckle	VERB
faba-100	33	22	1976	1976	NUM
faba-100	33	23	)	)	PUNCT
faba-100	33	24	due	due	ADP
faba-100	33	25	to	to	ADP
faba-100	33	26	moral	moral	ADJ
faba-100	33	27	hazard	hazard	NOUN
faba-100	33	28	which	which	PRON
faba-100	33	29	can	can	AUX
faba-100	33	30	cause	cause	VERB
faba-100	33	31	imbalance	imbalance	NOUN
faba-100	33	32	of	of	ADP
faba-100	33	33	information	information	NOUN
faba-100	33	34	(	(	PUNCT
faba-100	33	35	kurniasih	kurniasih	NOUN
faba-100	33	36	and	and	CCONJ
faba-100	33	37	rohman	rohman	NOUN
faba-100	33	38	2014	2014	NUM
faba-100	33	39	)	)	PUNCT
faba-100	33	40	.	.	PUNCT
faba-100	34	1	this	this	PRON
faba-100	34	2	can	can	AUX
faba-100	34	3	lead	lead	VERB
faba-100	34	4	to	to	ADP
faba-100	34	5	unwanted	unwanted	ADJ
faba-100	34	6	variations	variation	NOUN
faba-100	34	7	risk	risk	NOUN
faba-100	34	8	such	such	ADJ
faba-100	34	9	as	as	ADP
faba-100	34	10	,	,	PUNCT
faba-100	34	11	use	use	VERB
faba-100	34	12	wealth	wealth	NOUN
faba-100	34	13	which	which	PRON
faba-100	34	14	is	be	AUX
faba-100	34	15	not	not	PART
faba-100	34	16	in	in	ADP
faba-100	34	17	accordance	accordance	NOUN
faba-100	34	18	with	with	ADP
faba-100	34	19	the	the	DET
faba-100	34	20	rule	rule	NOUN
faba-100	34	21	,	,	PUNCT
faba-100	34	22	the	the	DET
faba-100	34	23	manager	manager	NOUN
faba-100	34	24	is	be	AUX
faba-100	34	25	not	not	PART
faba-100	34	26	inadequate	inadequate	ADJ
faba-100	34	27	competence	competence	NOUN
faba-100	34	28	,	,	PUNCT
faba-100	34	29	and	and	CCONJ
faba-100	34	30	fraud	fraud	NOUN
faba-100	34	31	(	(	PUNCT
faba-100	34	32	aldona	aldona	NOUN
faba-100	34	33	and	and	CCONJ
faba-100	34	34	trisnawati	trisnawati	NOUN
faba-100	34	35	2018	2018	NUM
faba-100	34	36	)	)	PUNCT
faba-100	34	37	,	,	PUNCT
faba-100	34	38	in	in	ADP
faba-100	34	39	order	order	NOUN
faba-100	34	40	to	to	PART
faba-100	34	41	avoid	avoid	VERB
faba-100	34	42	fraud	fraud	NOUN
faba-100	34	43	and	and	CCONJ
faba-100	34	44	to	to	PART
faba-100	34	45	ensure	ensure	VERB
faba-100	34	46	alignment	alignment	NOUN
faba-100	34	47	with	with	ADP
faba-100	34	48	the	the	DET
faba-100	34	49	company	company	NOUN
faba-100	34	50	’s	’s	PART
faba-100	34	51	objectiveness	objectiveness	NOUN
faba-100	34	52	,	,	PUNCT
faba-100	34	53	in	in	ADP
faba-100	34	54	this	this	DET
faba-100	34	55	case	case	NOUN
faba-100	34	56	an	an	DET
faba-100	34	57	independent	independent	ADJ
faba-100	34	58	third	third	ADJ
faba-100	34	59	person	person	NOUN
faba-100	34	60	(	(	PUNCT
faba-100	34	61	auditor	auditor	NOUN
faba-100	34	62	)	)	PUNCT
faba-100	34	63	is	be	AUX
faba-100	34	64	needed	need	VERB
faba-100	34	65	to	to	PART
faba-100	34	66	examine	examine	VERB
faba-100	34	67	and	and	CCONJ
faba-100	34	68	provide	provide	VERB
faba-100	34	69	assurance	assurance	NOUN
faba-100	34	70	on	on	ADP
faba-100	34	71	the	the	DET
faba-100	34	72	financial	financial	ADJ
faba-100	34	73	statement	statement	NOUN
faba-100	34	74	made	make	VERB
faba-100	34	75	(	(	PUNCT
faba-100	34	76	ittonen	ittonen	NOUN
faba-100	34	77	2010	2010	NUM
faba-100	34	78	)	)	PUNCT
faba-100	34	79	.	.	PUNCT
faba-100	35	1	stakeholders	stakeholder	NOUN
faba-100	35	2	theory	theory	NOUN
faba-100	35	3	stakeholder	stakeholder	NOUN
faba-100	35	4	theory	theory	NOUN
faba-100	35	5	is	be	AUX
faba-100	35	6	a	a	DET
faba-100	35	7	theory	theory	NOUN
faba-100	35	8	which	which	PRON
faba-100	35	9	describes	describe	VERB
faba-100	35	10	to	to	ADP
faba-100	35	11	parties	party	NOUN
faba-100	35	12	about	about	ADP
faba-100	35	13	company	company	NOUN
faba-100	35	14	’s	’s	PART
faba-100	35	15	responsibility	responsibility	NOUN
faba-100	35	16	,	,	PUNCT
faba-100	35	17	stakeholders	stakeholder	NOUN
faba-100	35	18	are	be	AUX
faba-100	35	19	divide	divide	ADJ
faba-100	35	20	into	into	ADP
faba-100	35	21	two	two	NUM
faba-100	35	22	categories	category	NOUN
faba-100	35	23	that	that	PRON
faba-100	35	24	is	be	AUX
faba-100	35	25	inside	inside	ADP
faba-100	35	26	stakeholders	stakeholder	NOUN
faba-100	35	27	(	(	PUNCT
faba-100	35	28	stockholders	stockholder	NOUN
faba-100	35	29	,	,	PUNCT
faba-100	35	30	manager	manager	NOUN
faba-100	35	31	,	,	PUNCT
faba-100	35	32	and	and	CCONJ
faba-100	35	33	employer	employer	NOUN
faba-100	35	34	)	)	PUNCT
faba-100	35	35	and	and	CCONJ
faba-100	35	36	outside	outside	ADP
faba-100	35	37	stakeholder	stakeholder	NOUN
faba-100	35	38	(	(	PUNCT
faba-100	35	39	customer	customer	NOUN
faba-100	35	40	,	,	PUNCT
faba-100	35	41	supplier	supplier	NOUN
faba-100	35	42	,	,	PUNCT
faba-100	35	43	government	government	NOUN
faba-100	35	44	,	,	PUNCT
faba-100	35	45	and	and	CCONJ
faba-100	35	46	people	people	NOUN
faba-100	35	47	)	)	PUNCT
faba-100	35	48	(	(	PUNCT
faba-100	35	49	solihin	solihin	NOUN
faba-100	35	50	2009	2009	NUM
faba-100	35	51	)	)	PUNCT
faba-100	35	52	.	.	PUNCT
faba-100	36	1	that	that	PRON
faba-100	36	2	parties	party	NOUN
faba-100	36	3	need	need	VERB
faba-100	36	4	information	information	NOUN
faba-100	36	5	about	about	ADP
faba-100	36	6	financial	financial	ADJ
faba-100	36	7	statement	statement	NOUN
faba-100	36	8	of	of	ADP
faba-100	36	9	company	company	NOUN
faba-100	36	10	as	as	ADP
faba-100	36	11	the	the	DET
faba-100	36	12	one	one	NUM
faba-100	36	13	of	of	ADP
faba-100	36	14	consideration	consideration	NOUN
faba-100	36	15	to	to	PART
faba-100	36	16	take	take	VERB
faba-100	36	17	decision	decision	NOUN
faba-100	36	18	(	(	PUNCT
faba-100	36	19	maulida	maulida	PROPN
faba-100	36	20	and	and	CCONJ
faba-100	36	21	adam	adam	PROPN
faba-100	36	22	2012	2012	NUM
faba-100	36	23	)	)	PUNCT
faba-100	36	24	.	.	PUNCT
faba-100	37	1	in	in	ADP
faba-100	37	2	sharia	sharia	PROPN
faba-100	37	3	enterprise	enterprise	NOUN
faba-100	37	4	theory	theory	NOUN
faba-100	37	5	concept	concept	NOUN
faba-100	37	6	,	,	PUNCT
faba-100	37	7	stakeholders	stakeholder	NOUN
faba-100	37	8	are	be	AUX
faba-100	37	9	divided	divide	VERB
faba-100	37	10	into	into	ADP
faba-100	37	11	three	three	NUM
faba-100	37	12	categories	category	NOUN
faba-100	37	13	those	those	PRON
faba-100	37	14	are	be	AUX
faba-100	37	15	allah	allah	PROPN
faba-100	37	16	swt	swt	PROPN
faba-100	37	17	as	as	ADP
faba-100	37	18	the	the	DET
faba-100	37	19	highest	high	ADJ
faba-100	37	20	stakeholder	stakeholder	NOUN
faba-100	37	21	,	,	PUNCT
faba-100	37	22	people	people	NOUN
faba-100	37	23	,	,	PUNCT
faba-100	37	24	and	and	CCONJ
faba-100	37	25	planet	planet	NOUN
faba-100	37	26	(	(	PUNCT
faba-100	37	27	triyuwono	triyuwono	PROPN
faba-100	37	28	2011	2011	NUM
faba-100	37	29	)	)	PUNCT
faba-100	37	30	.	.	PUNCT
faba-100	38	1	based	base	VERB
faba-100	38	2	on	on	ADP
faba-100	38	3	this	this	DET
faba-100	38	4	focus	focus	NOUN
faba-100	38	5	research	research	NOUN
faba-100	38	6	,	,	PUNCT
faba-100	38	7	it	it	PRON
faba-100	38	8	can	can	AUX
faba-100	38	9	be	be	AUX
faba-100	38	10	conclusion	conclusion	NOUN
faba-100	38	11	that	that	SCONJ
faba-100	38	12	the	the	DET
faba-100	38	13	parties	party	NOUN
faba-100	38	14	are	be	AUX
faba-100	38	15	aimed	aim	VERB
faba-100	38	16	as	as	ADP
faba-100	38	17	stakeholders	stakeholder	NOUN
faba-100	38	18	are	be	AUX
faba-100	38	19	allah	allah	PROPN
faba-100	38	20	swt	swt	PROPN
faba-100	38	21	,	,	PUNCT
faba-100	38	22	principal	principal	NOUN
faba-100	38	23	,	,	PUNCT
faba-100	38	24	agent	agent	NOUN
faba-100	38	25	,	,	PUNCT
faba-100	38	26	regulator	regulator	NOUN
faba-100	38	27	,	,	PUNCT
faba-100	38	28	and	and	CCONJ
faba-100	38	29	people	people	NOUN
faba-100	38	30	.	.	PUNCT
faba-100	39	1	contract	contract	NOUN
faba-100	39	2	theory	theory	NOUN
faba-100	39	3	contract	contract	NOUN
faba-100	39	4	theory	theory	NOUN
faba-100	39	5	is	be	AUX
faba-100	39	6	learning	learn	VERB
faba-100	39	7	how	how	SCONJ
faba-100	39	8	economic	economic	ADJ
faba-100	39	9	agents	agent	NOUN
faba-100	39	10	in	in	ADP
faba-100	39	11	developing	develop	VERB
faba-100	39	12	efficient	efficient	ADJ
faba-100	39	13	or	or	CCONJ
faba-100	39	14	optimal	optimal	ADJ
faba-100	39	15	contract	contract	NOUN
faba-100	39	16	agreement	agreement	NOUN
faba-100	39	17	,	,	PUNCT
faba-100	39	18	commonly	commonly	ADV
faba-100	39	19	in	in	ADP
faba-100	39	20	uncertain	uncertain	ADJ
faba-100	39	21	situation	situation	NOUN
faba-100	39	22	and	and	CCONJ
faba-100	39	23	there	there	PRON
faba-100	39	24	is	be	VERB
faba-100	39	25	asymmetric	asymmetric	ADJ
faba-100	39	26	information	information	NOUN
faba-100	39	27	(	(	PUNCT
faba-100	39	28	laffont	laffont	NOUN
faba-100	39	29	and	and	CCONJ
faba-100	39	30	tirole	tirole	NOUN
faba-100	39	31	1993	1993	NUM
faba-100	39	32	)	)	PUNCT
faba-100	39	33	.	.	PUNCT
faba-100	40	1	in	in	ADP
faba-100	40	2	contract	contract	NOUN
faba-100	40	3	theory	theory	NOUN
faba-100	40	4	,	,	PUNCT
faba-100	40	5	the	the	DET
faba-100	40	6	one	one	NUM
faba-100	40	7	of	of	ADP
faba-100	40	8	kinds	kind	NOUN
faba-100	40	9	is	be	AUX
faba-100	40	10	complete	complete	ADJ
faba-100	40	11	contract	contract	NOUN
faba-100	40	12	theory	theory	NOUN
faba-100	40	13	which	which	PRON
faba-100	40	14	is	be	AUX
faba-100	40	15	used	use	VERB
faba-100	40	16	to	to	PART
faba-100	40	17	explain	explain	VERB
faba-100	40	18	that	that	SCONJ
faba-100	40	19	public	public	ADJ
faba-100	40	20	accounting	accounting	NOUN
faba-100	40	21	firm	firm	NOUN
faba-100	40	22	is	be	AUX
faba-100	40	23	collection	collection	NOUN
faba-100	40	24	of	of	ADP
faba-100	40	25	contract	contract	NOUN
faba-100	40	26	among	among	ADP
faba-100	40	27	various	various	ADJ
faba-100	40	28	interests	interest	NOUN
faba-100	40	29	(	(	PUNCT
faba-100	40	30	tandiontong	tandiontong	NOUN
faba-100	40	31	2015	2015	NUM
faba-100	40	32	)	)	PUNCT
faba-100	40	33	.	.	PUNCT
faba-100	41	1	in	in	ADP
faba-100	41	2	this	this	DET
faba-100	41	3	case	case	NOUN
faba-100	41	4	,	,	PUNCT
faba-100	41	5	between	between	ADP
faba-100	41	6	agent	agent	NOUN
faba-100	41	7	and	and	CCONJ
faba-100	41	8	principal	principal	NOUN
faba-100	41	9	want	want	VERB
faba-100	41	10	to	to	PART
faba-100	41	11	maximize	maximize	VERB
faba-100	41	12	their	their	PRON
faba-100	41	13	need	need	NOUN
faba-100	41	14	with	with	ADP
faba-100	41	15	information	information	NOUN
faba-100	41	16	they	they	PRON
faba-100	41	17	have	have	VERB
faba-100	41	18	,	,	PUNCT
faba-100	41	19	related	relate	VERB
faba-100	41	20	to	to	ADP
faba-100	41	21	this	this	DET
faba-100	41	22	matter	matter	NOUN
faba-100	41	23	,	,	PUNCT
faba-100	41	24	so	so	CCONJ
faba-100	41	25	the	the	DET
faba-100	41	26	third	third	ADJ
faba-100	41	27	party	party	NOUN
faba-100	41	28	is	be	AUX
faba-100	41	29	needed	need	VERB
faba-100	41	30	that	that	PRON
faba-100	41	31	is	be	AUX
faba-100	41	32	auditor	auditor	NOUN
faba-100	41	33	as	as	ADP
faba-100	41	34	examiner	examiner	NOUN
faba-100	41	35	and	and	CCONJ
faba-100	41	36	disclosure	disclosure	NOUN
faba-100	41	37	of	of	ADP
faba-100	41	38	information	information	NOUN
faba-100	41	39	in	in	ADP
faba-100	41	40	order	order	NOUN
faba-100	41	41	to	to	PART
faba-100	41	42	avoid	avoid	VERB
faba-100	41	43	asymmetric	asymmetric	ADJ
faba-100	41	44	information	information	NOUN
faba-100	41	45	,	,	PUNCT
faba-100	41	46	this	this	PRON
faba-100	41	47	is	be	AUX
faba-100	41	48	because	because	SCONJ
faba-100	41	49	the	the	DET
faba-100	41	50	auditor	auditor	NOUN
faba-100	41	51	is	be	AUX
faba-100	41	52	a	a	DET
faba-100	41	53	party	party	NOUN
faba-100	41	54	which	which	PRON
faba-100	41	55	is	be	AUX
faba-100	41	56	considered	consider	VERB
faba-100	41	57	capable	capable	ADJ
faba-100	41	58	of	of	ADP
faba-100	41	59	bridging	bridge	VERB
faba-100	41	60	the	the	DET
faba-100	41	61	interest	interest	NOUN
faba-100	41	62	of	of	ADP
faba-100	41	63	principal	principal	NOUN
faba-100	41	64	with	with	ADP
faba-100	41	65	agent	agent	NOUN
faba-100	41	66	in	in	ADP
faba-100	41	67	managing	manage	VERB
faba-100	41	68	company	company	NOUN
faba-100	41	69	’s	’s	PART
faba-100	41	70	finance	finance	NOUN
faba-100	41	71	(	(	PUNCT
faba-100	41	72	pratama	pratama	NOUN
faba-100	41	73	2012	2012	NUM
faba-100	41	74	)	)	PUNCT
faba-100	41	75	.	.	PUNCT
faba-100	42	1	sharia	sharia	PROPN
faba-100	42	2	audit	audit	PROPN
faba-100	42	3	quality	quality	PROPN
faba-100	42	4	sharia	sharia	PROPN
faba-100	42	5	audit	audit	NOUN
faba-100	42	6	is	be	AUX
faba-100	42	7	one	one	NUM
faba-100	42	8	of	of	ADP
faba-100	42	9	way	way	NOUN
faba-100	42	10	to	to	PART
faba-100	42	11	maintain	maintain	VERB
faba-100	42	12	and	and	CCONJ
faba-100	42	13	ensure	ensure	VERB
faba-100	42	14	integrity	integrity	NOUN
faba-100	42	15	of	of	ADP
faba-100	42	16	sharia	sharia	PROPN
faba-100	42	17	financial	financial	ADJ
faba-100	42	18	institutions	institution	NOUN
faba-100	42	19	in	in	ADP
faba-100	42	20	carrying	carry	VERB
faba-100	42	21	out	out	ADP
faba-100	42	22	sharia	sharia	PROPN
faba-100	42	23	principles	principle	NOUN
faba-100	42	24	,	,	PUNCT
faba-100	42	25	so	so	SCONJ
faba-100	42	26	it	it	PRON
faba-100	42	27	can	can	AUX
faba-100	42	28	provide	provide	VERB
faba-100	42	29	assurance	assurance	NOUN
faba-100	42	30	to	to	ADP
faba-100	42	31	stakeholders	stakeholder	NOUN
faba-100	42	32	(	(	PUNCT
faba-100	42	33	akbar	akbar	NOUN
faba-100	42	34	,	,	PUNCT
faba-100	42	35	mardian	mardian	NOUN
faba-100	42	36	,	,	PUNCT
faba-100	42	37	and	and	CCONJ
faba-100	42	38	anwar	anwar	PROPN
faba-100	42	39	2015	2015	NUM
faba-100	42	40	)	)	PUNCT
faba-100	42	41	.	.	PUNCT
faba-100	43	1	according	accord	VERB
faba-100	43	2	to	to	ADP
faba-100	43	3	aaoifi	aaoifi	PROPN
faba-100	43	4	sharia	sharia	PROPN
faba-100	43	5	audit	audit	PROPN
faba-100	43	6	quality	quality	NOUN
faba-100	43	7	is	be	AUX
faba-100	43	8	presenting	present	VERB
faba-100	43	9	actual	actual	ADJ
faba-100	43	10	information	information	NOUN
faba-100	43	11	,	,	PUNCT
faba-100	43	12	the	the	DET
faba-100	43	13	other	other	ADJ
faba-100	43	14	definition	definition	NOUN
faba-100	43	15	of	of	ADP
faba-100	43	16	sharia	sharia	PROPN
faba-100	43	17	audit	audit	NOUN
faba-100	43	18	quality	quality	NOUN
faba-100	43	19	is	be	AUX
faba-100	43	20	watching	watch	VERB
faba-100	43	21	and	and	CCONJ
faba-100	43	22	supervising	supervise	VERB
faba-100	43	23	,	,	PUNCT
faba-100	43	24	controlling	control	VERB
faba-100	43	25	and	and	CCONJ
faba-100	43	26	reporting	report	VERB
faba-100	43	27	transactions	transaction	NOUN
faba-100	43	28	according	accord	VERB
faba-100	43	29	to	to	ADP
faba-100	43	30	islamic	islamic	ADJ
faba-100	43	31	rules	rule	NOUN
faba-100	43	32	and	and	CCONJ
faba-100	43	33	laws	law	NOUN
faba-100	43	34	which	which	PRON
faba-100	43	35	useful	useful	ADJ
faba-100	43	36	,	,	PUNCT
faba-100	43	37	accurate	accurate	ADJ
faba-100	43	38	and	and	CCONJ
faba-100	43	39	on	on	ADP
faba-100	43	40	time	time	NOUN
faba-100	43	41	,	,	PUNCT
faba-100	43	42	and	and	CCONJ
faba-100	43	43	fair	fair	ADJ
faba-100	43	44	report	report	NOUN
faba-100	43	45	to	to	PART
faba-100	43	46	take	take	VERB
faba-100	43	47	decision	decision	NOUN
faba-100	43	48	(	(	PUNCT
faba-100	43	49	yazid	yazid	PROPN
faba-100	43	50	and	and	CCONJ
faba-100	43	51	suryanto	suryanto	ADP
faba-100	43	52	2016	2016	NUM
faba-100	43	53	)	)	PUNCT
faba-100	43	54	.	.	PUNCT
faba-100	44	1	sharia	sharia	PROPN
faba-100	44	2	audit	audit	NOUN
faba-100	44	3	standards	standard	NOUN
faba-100	44	4	by	by	ADP
faba-100	44	5	aaoifi	aaoifi	NOUN
faba-100	44	6	that	that	PRON
faba-100	44	7	is	be	AUX
faba-100	44	8	objective	objective	ADJ
faba-100	44	9	and	and	CCONJ
faba-100	44	10	principles	principle	NOUN
faba-100	44	11	of	of	ADP
faba-100	44	12	auditing	auditing	NOUN
faba-100	44	13	,	,	PUNCT
faba-100	44	14	the	the	DET
faba-100	44	15	auditor	auditor	NOUN
faba-100	44	16	’s	’s	PART
faba-100	44	17	report	report	NOUN
faba-100	44	18	,	,	PUNCT
faba-100	44	19	terms	term	NOUN
faba-100	44	20	of	of	ADP
faba-100	44	21	audit	audit	NOUN
faba-100	44	22	engagement	engagement	NOUN
faba-100	44	23	,	,	PUNCT
faba-100	44	24	sharia	sharia	PROPN
faba-100	44	25	supervisory	supervisory	ADJ
faba-100	44	26	board	board	NOUN
faba-100	44	27	:	:	PUNCT
faba-100	44	28	appointment	appointment	NOUN
faba-100	44	29	,	,	PUNCT
faba-100	44	30	composition	composition	NOUN
faba-100	44	31	,	,	PUNCT
faba-100	44	32	and	and	CCONJ
faba-100	44	33	report	report	NOUN
faba-100	44	34	,	,	PUNCT
faba-100	44	35	and	and	CCONJ
faba-100	44	36	sharia	sharia	PROPN
faba-100	44	37	review	review	PROPN
faba-100	44	38	(	(	PUNCT
faba-100	44	39	abdel	abdel	PROPN
faba-100	44	40	and	and	CCONJ
faba-100	44	41	rifaat	rifaat	PROPN
faba-100	44	42	1999	1999	NUM
faba-100	44	43	)	)	PUNCT
faba-100	44	44	.	.	PUNCT
faba-100	45	1	there	there	PRON
faba-100	45	2	are	be	VERB
faba-100	45	3	four	four	NUM
faba-100	45	4	things	thing	NOUN
faba-100	45	5	which	which	PRON
faba-100	45	6	have	have	VERB
faba-100	45	7	relation	relation	NOUN
faba-100	45	8	with	with	ADP
faba-100	45	9	audit	audit	NOUN
faba-100	45	10	quality	quality	NOUN
faba-100	45	11	those	those	PRON
faba-100	45	12	are	be	AUX
faba-100	45	13	length	length	NOUN
faba-100	45	14	of	of	ADP
faba-100	45	15	time	time	NOUN
faba-100	45	16	auditor	auditor	NOUN
faba-100	45	17	to	to	ADP
faba-100	45	18	conducted	conduct	VERB
faba-100	45	19	examination	examination	NOUN
faba-100	45	20	of	of	ADP
faba-100	45	21	company	company	NOUN
faba-100	45	22	,	,	PUNCT
faba-100	45	23	the	the	DET
faba-100	45	24	number	number	NOUN
faba-100	45	25	of	of	ADP
faba-100	45	26	clients	client	NOUN
faba-100	45	27	,	,	PUNCT
faba-100	45	28	financial	financial	ADJ
faba-100	45	29	health	health	NOUN
faba-100	45	30	client	client	NOUN
faba-100	45	31	,	,	PUNCT
faba-100	45	32	and	and	CCONJ
faba-100	45	33	reviewed	review	VERB
faba-100	45	34	by	by	ADP
faba-100	45	35	the	the	DET
faba-100	45	36	third	third	ADJ
faba-100	45	37	parties	party	NOUN
faba-100	45	38	(	(	PUNCT
faba-100	45	39	hamid	hamid	PROPN
faba-100	45	40	2013	2013	NUM
faba-100	45	41	)	)	PUNCT
faba-100	45	42	.	.	PUNCT
faba-100	46	1	in	in	ADP
faba-100	46	2	islam	islam	PROPN
faba-100	46	3	,	,	PUNCT
faba-100	46	4	audit	audit	NOUN
faba-100	46	5	sharia	sharia	PROPN
faba-100	46	6	basis	basis	NOUN
faba-100	46	7	is	be	AUX
faba-100	46	8	quran	quran	PROPN
faba-100	46	9	surah	surah	PROPN
faba-100	46	10	al	al	PROPN
faba-100	46	11	hujurat	hujurat	PROPN
faba-100	46	12	verse	verse	PROPN
faba-100	46	13	6	6	NUM
faba-100	46	14	,	,	PUNCT
faba-100	46	15	it	it	PRON
faba-100	46	16	show	show	VERB
faba-100	46	17	the	the	DET
faba-100	46	18	importance	importance	NOUN
faba-100	46	19	of	of	ADP
faba-100	46	20	careful	careful	ADJ
faba-100	46	21	examination	examination	NOUN
faba-100	46	22	of	of	ADP
faba-100	46	23	information	information	NOUN
faba-100	46	24	because	because	SCONJ
faba-100	46	25	it	it	PRON
faba-100	46	26	can	can	AUX
faba-100	46	27	lead	lead	VERB
faba-100	46	28	to	to	ADP
faba-100	46	29	calamity	calamity	NOUN
faba-100	46	30	(	(	PUNCT
faba-100	46	31	bambang	bambang	PROPN
faba-100	46	32	2017	2017	NUM
faba-100	46	33	)	)	PUNCT
faba-100	46	34	.	.	PUNCT
faba-100	47	1	audit	audit	NOUN
faba-100	47	2	tenure	tenure	NOUN
faba-100	47	3	audit	audit	NOUN
faba-100	47	4	tenure	tenure	NOUN
faba-100	47	5	is	be	AUX
faba-100	47	6	the	the	DET
faba-100	47	7	length	length	NOUN
faba-100	47	8	of	of	ADP
faba-100	47	9	auditor	auditor	NOUN
faba-100	47	10	’s	’s	PART
faba-100	47	11	engagement	engagement	NOUN
faba-100	47	12	with	with	ADP
faba-100	47	13	client	client	NOUN
faba-100	47	14	(	(	PUNCT
faba-100	47	15	andriani	andriani	PROPN
faba-100	47	16	and	and	CCONJ
faba-100	47	17	nursiam	nursiam	PROPN
faba-100	47	18	2018	2018	NUM
faba-100	47	19	)	)	PUNCT
faba-100	47	20	.	.	PUNCT
faba-100	48	1	short	short	ADJ
faba-100	48	2	tenure	tenure	NOUN
faba-100	48	3	causes	cause	VERB
faba-100	48	4	limited	limited	ADJ
faba-100	48	5	information	information	NOUN
faba-100	48	6	about	about	ADP
faba-100	48	7	data	datum	NOUN
faba-100	48	8	and	and	CCONJ
faba-100	48	9	evidence	evidence	NOUN
faba-100	48	10	,	,	PUNCT
faba-100	48	11	so	so	CCONJ
faba-100	48	12	,	,	PUNCT
faba-100	48	13	if	if	SCONJ
faba-100	48	14	there	there	PRON
faba-100	48	15	is	be	VERB
faba-100	48	16	data	datum	NOUN
faba-100	48	17	intentionally	intentionally	ADV
faba-100	48	18	omitted	omit	VERB
faba-100	48	19	by	by	ADP
faba-100	48	20	manager	manager	NOUN
faba-100	48	21	,	,	PUNCT
faba-100	48	22	it	it	PRON
faba-100	48	23	will	will	AUX
faba-100	48	24	difficult	difficult	VERB
faba-100	48	25	to	to	PART
faba-100	48	26	find	find	VERB
faba-100	48	27	.	.	PUNCT
faba-100	49	1	audit	audit	NOUN
faba-100	49	2	tenure	tenure	NOUN
faba-100	49	3	is	be	AUX
faba-100	49	4	measured	measure	VERB
faba-100	49	5	by	by	ADP
faba-100	49	6	count	count	NOUN
faba-100	49	7	number	number	NOUN
faba-100	49	8	of	of	ADP
faba-100	49	9	years	year	NOUN
faba-100	49	10	auditor	auditor	NOUN
faba-100	49	11	’s	’s	PART
faba-100	49	12	engagement	engagement	NOUN
faba-100	49	13	in	in	ADP
faba-100	49	14	same	same	ADJ
faba-100	49	15	company	company	NOUN
faba-100	49	16	consecutively	consecutively	ADV
faba-100	49	17	(	(	PUNCT
faba-100	49	18	hamid	hamid	PROPN
faba-100	49	19	2013	2013	NUM
faba-100	49	20	)	)	PUNCT
faba-100	49	21	.	.	PUNCT
faba-100	50	1	tenure	tenure	NOUN
faba-100	50	2	can	can	AUX
faba-100	50	3	have	have	VERB
faba-100	50	4	impact	impact	NOUN
faba-100	50	5	on	on	ADP
faba-100	50	6	auditor	auditor	NOUN
faba-100	50	7	performance	performance	NOUN
faba-100	50	8	with	with	ADP
faba-100	50	9	client	client	NOUN
faba-100	50	10	such	such	ADJ
faba-100	50	11	as	as	ADP
faba-100	50	12	,	,	PUNCT
faba-100	50	13	emotional	emotional	ADJ
faba-100	50	14	relationship	relationship	NOUN
faba-100	50	15	between	between	ADP
faba-100	50	16	auditor	auditor	NOUN
faba-100	50	17	and	and	CCONJ
faba-100	50	18	client	client	NOUN
faba-100	50	19	,	,	PUNCT
faba-100	50	20	independence	independence	NOUN
faba-100	50	21	,	,	PUNCT
faba-100	50	22	fee	fee	NOUN
faba-100	50	23	,	,	PUNCT
faba-100	50	24	compensation	compensation	NOUN
faba-100	50	25	,	,	PUNCT
faba-100	50	26	and	and	CCONJ
faba-100	50	27	others	other	NOUN
faba-100	50	28	(	(	PUNCT
faba-100	50	29	hamid	hamid	PROPN
faba-100	50	30	2013	2013	NUM
faba-100	50	31	)	)	PUNCT
faba-100	50	32	long	long	ADJ
faba-100	50	33	tenure	tenure	NOUN
faba-100	50	34	will	will	AUX
faba-100	50	35	increase	increase	VERB
faba-100	50	36	quality	quality	NOUN
faba-100	50	37	and	and	CCONJ
faba-100	50	38	effective	effective	ADJ
faba-100	50	39	auditor	auditor	NOUN
faba-100	50	40	about	about	ADP
faba-100	50	41	client	client	NOUN
faba-100	50	42	business	business	NOUN
faba-100	50	43	knowledge	knowledge	NOUN
faba-100	50	44	but	but	CCONJ
faba-100	50	45	,	,	PUNCT
faba-100	50	46	short	short	ADJ
faba-100	50	47	tenure	tenure	NOUN
faba-100	50	48	can	can	AUX
faba-100	50	49	causes	cause	VERB
faba-100	50	50	delay	delay	NOUN
faba-100	50	51	information	information	NOUN
faba-100	50	52	,	,	PUNCT
faba-100	50	53	audit	audit	NOUN
faba-100	50	54	failures	failure	NOUN
faba-100	50	55	often	often	ADV
faba-100	50	56	occur	occur	VERB
faba-100	50	57	in	in	ADP
faba-100	50	58	early	early	ADJ
faba-100	50	59	period	period	NOUN
faba-100	50	60	of	of	ADP
faba-100	50	61	auditor	auditor	NOUN
faba-100	50	62	carrying	carry	VERB
faba-100	50	63	out	out	ADP
faba-100	50	64	his	his	PRON
faba-100	50	65	audit	audit	NOUN
faba-100	50	66	duties	duty	NOUN
faba-100	50	67	(	(	PUNCT
faba-100	50	68	geiger	geiger	PROPN
faba-100	50	69	and	and	CCONJ
faba-100	50	70	raghunandan	raghunandan	PROPN
faba-100	50	71	2002	2002	NUM
faba-100	50	72	)	)	PUNCT
faba-100	50	73	,	,	PUNCT
faba-100	50	74	and	and	CCONJ
faba-100	50	75	financial	financial	ADJ
faba-100	50	76	statement	statement	NOUN
faba-100	50	77	fraud	fraud	NOUN
faba-100	50	78	usually	usually	ADV
faba-100	50	79	occur	occur	VERB
faba-100	50	80	in	in	ADP
faba-100	50	81	early	early	ADJ
faba-100	50	82	years	year	NOUN
faba-100	50	83	of	of	ADP
faba-100	50	84	audit	audit	NOUN
faba-100	50	85	(	(	PUNCT
faba-100	50	86	carcello	carcello	PROPN
faba-100	50	87	and	and	CCONJ
faba-100	50	88	nagy	nagy	PROPN
faba-100	50	89	2004	2004	NUM
faba-100	50	90	)	)	PUNCT
faba-100	50	91	.	.	PUNCT
faba-100	51	1	audit	audit	NOUN
faba-100	51	2	tenure	tenure	NOUN
faba-100	51	3	is	be	AUX
faba-100	51	4	carried	carry	VERB
faba-100	51	5	out	out	ADP
faba-100	51	6	because	because	SCONJ
faba-100	51	7	to	to	PART
faba-100	51	8	avoid	avoid	VERB
faba-100	51	9	auditor	auditor	NOUN
faba-100	51	10	from	from	ADP
faba-100	51	11	interacting	interact	VERB
faba-100	51	12	too	too	ADV
faba-100	51	13	close	close	ADJ
faba-100	51	14	with	with	ADP
faba-100	51	15	client	client	NOUN
faba-100	51	16	,	,	PUNCT
faba-100	51	17	avoid	avoid	VERB
faba-100	51	18	auditor	auditor	NOUN
faba-100	51	19	from	from	ADP
faba-100	51	20	commitment	commitment	NOUN
faba-100	51	21	escalation	escalation	NOUN
faba-100	51	22	to	to	ADP
faba-100	51	23	client	client	NOUN
faba-100	51	24	deviation	deviation	NOUN
faba-100	51	25	(	(	PUNCT
faba-100	51	26	nurdin	nurdin	VERB
faba-100	51	27	and	and	CCONJ
faba-100	51	28	widiasari	widiasari	ADJ
faba-100	51	29	finance	finance	NOUN
faba-100	51	30	,	,	PUNCT
faba-100	51	31	accounting	accounting	NOUN
faba-100	51	32	and	and	CCONJ
faba-100	51	33	business	business	NOUN
faba-100	51	34	analysis	analysis	NOUN
faba-100	51	35	3	3	NUM
faba-100	51	36	(	(	PUNCT
faba-100	51	37	2	2	NUM
faba-100	51	38	)	)	PUNCT
faba-100	51	39	2021	2021	NUM
faba-100	51	40	152	152	NUM
faba-100	51	41	2016	2016	NUM
faba-100	51	42	)	)	PUNCT
faba-100	51	43	,	,	PUNCT
faba-100	51	44	there	there	PRON
faba-100	51	45	is	be	VERB
faba-100	51	46	not	not	PART
faba-100	51	47	over	over	ADP
faba-100	51	48	familiarity	familiarity	NOUN
faba-100	51	49	which	which	PRON
faba-100	51	50	will	will	AUX
faba-100	51	51	make	make	VERB
faba-100	51	52	collusion	collusion	NOUN
faba-100	51	53	between	between	ADP
faba-100	51	54	auditor	auditor	NOUN
faba-100	51	55	with	with	ADP
faba-100	51	56	client	client	NOUN
faba-100	51	57	,	,	PUNCT
faba-100	51	58	lack	lack	NOUN
faba-100	51	59	of	of	ADP
faba-100	51	60	innovation	innovation	NOUN
faba-100	51	61	,	,	PUNCT
faba-100	51	62	audit	audit	NOUN
faba-100	51	63	procedure	procedure	NOUN
faba-100	51	64	is	be	AUX
faba-100	51	65	weak	weak	ADJ
faba-100	51	66	,	,	PUNCT
faba-100	51	67	and	and	CCONJ
faba-100	51	68	lack	lack	NOUN
faba-100	51	69	of	of	ADP
faba-100	51	70	critical	critical	ADJ
faba-100	51	71	and	and	CCONJ
faba-100	51	72	auditor	auditor	NOUN
faba-100	51	73	independence	independence	NOUN
faba-100	51	74	(	(	PUNCT
faba-100	51	75	carey	carey	NOUN
faba-100	51	76	and	and	CCONJ
faba-100	51	77	simnett	simnett	NOUN
faba-100	51	78	2006	2006	NUM
faba-100	51	79	)	)	PUNCT
faba-100	51	80	.	.	PUNCT
faba-100	52	1	audit	audit	NOUN
faba-100	52	2	market	market	NOUN
faba-100	52	3	concentration	concentration	NOUN
faba-100	52	4	audit	audit	NOUN
faba-100	52	5	market	market	NOUN
faba-100	52	6	concentration	concentration	NOUN
faba-100	52	7	is	be	AUX
faba-100	52	8	audit	audit	NOUN
faba-100	52	9	market	market	NOUN
faba-100	52	10	share	share	NOUN
faba-100	52	11	control	control	NOUN
faba-100	52	12	from	from	ADP
faba-100	52	13	each	each	DET
faba-100	52	14	company	company	NOUN
faba-100	52	15	in	in	ADP
faba-100	52	16	each	each	DET
faba-100	52	17	industry	industry	NOUN
faba-100	52	18	in	in	ADP
faba-100	52	19	certain	certain	ADJ
faba-100	52	20	period	period	NOUN
faba-100	52	21	(	(	PUNCT
faba-100	52	22	mardiana	mardiana	PROPN
faba-100	52	23	and	and	CCONJ
faba-100	52	24	anggraita	anggraita	PROPN
faba-100	52	25	2015	2015	NUM
faba-100	52	26	)	)	PUNCT
faba-100	52	27	.	.	PUNCT
faba-100	53	1	the	the	DET
faba-100	53	2	aimed	aim	VERB
faba-100	53	3	concentration	concentration	NOUN
faba-100	53	4	is	be	AUX
faba-100	53	5	centered	center	VERB
faba-100	53	6	in	in	ADP
faba-100	53	7	competition	competition	NOUN
faba-100	53	8	in	in	ADP
faba-100	53	9	the	the	DET
faba-100	53	10	same	same	ADJ
faba-100	53	11	industry	industry	NOUN
faba-100	53	12	(	(	PUNCT
faba-100	53	13	kallapur	kallapur	PROPN
faba-100	53	14	,	,	PUNCT
faba-100	53	15	sankaraguruswamy	sankaraguruswamy	NOUN
faba-100	53	16	,	,	PUNCT
faba-100	53	17	and	and	CCONJ
faba-100	53	18	zang	zang	PROPN
faba-100	53	19	2010	2010	NUM
faba-100	53	20	)	)	PUNCT
faba-100	53	21	.	.	PUNCT
faba-100	54	1	the	the	DET
faba-100	54	2	consequence	consequence	NOUN
faba-100	54	3	from	from	ADP
faba-100	54	4	increased	increase	VERB
faba-100	54	5	concentration	concentration	NOUN
faba-100	54	6	of	of	ADP
faba-100	54	7	audit	audit	NOUN
faba-100	54	8	market	market	NOUN
faba-100	54	9	is	be	AUX
faba-100	54	10	a	a	DET
faba-100	54	11	bigger	big	ADJ
faba-100	54	12	gap	gap	NOUN
faba-100	54	13	between	between	ADP
faba-100	54	14	first	first	ADJ
faba-100	54	15	-	-	PUNCT
faba-100	54	16	tier	tier	NOUN
faba-100	54	17	public	public	ADJ
faba-100	54	18	accounting	accounting	NOUN
faba-100	54	19	firm	firm	NOUN
faba-100	54	20	(	(	PUNCT
faba-100	54	21	paf	paf	PROPN
faba-100	54	22	)	)	PUNCT
faba-100	54	23	and	and	CCONJ
faba-100	54	24	smaller	small	ADJ
faba-100	54	25	paf	paf	NOUN
faba-100	54	26	(	(	PUNCT
faba-100	54	27	willekens	willeken	NOUN
faba-100	54	28	and	and	CCONJ
faba-100	54	29	achmadi	achmadi	NOUN
faba-100	54	30	2003	2003	NUM
faba-100	54	31	)	)	PUNCT
faba-100	54	32	and	and	CCONJ
faba-100	54	33	concentrate	concentrate	NOUN
faba-100	54	34	has	have	VERB
faba-100	54	35	harmful	harmful	ADJ
faba-100	54	36	impact	impact	NOUN
faba-100	54	37	to	to	ADP
faba-100	54	38	others	other	NOUN
faba-100	54	39	because	because	SCONJ
faba-100	54	40	it	it	PRON
faba-100	54	41	has	have	AUX
faba-100	54	42	reduced	reduce	VERB
faba-100	54	43	chance	chance	NOUN
faba-100	54	44	to	to	PART
faba-100	54	45	big	big	VERB
faba-100	54	46	4	4	NUM
faba-100	54	47	client	client	NOUN
faba-100	54	48	to	to	PART
faba-100	54	49	change	change	VERB
faba-100	54	50	auditor	auditor	NOUN
faba-100	54	51	,	,	PUNCT
faba-100	54	52	especially	especially	ADV
faba-100	54	53	remember	remember	VERB
faba-100	54	54	about	about	ADP
faba-100	54	55	independence	independence	NOUN
faba-100	54	56	auditor	auditor	NOUN
faba-100	54	57	requirement	requirement	NOUN
faba-100	54	58	in	in	ADP
faba-100	54	59	sarbanes	sarbanes	PROPN
faba-100	54	60	oxley	oxley	PROPN
faba-100	54	61	2002	2002	NUM
faba-100	54	62	(	(	PUNCT
faba-100	54	63	boone	boone	PROPN
faba-100	54	64	,	,	PUNCT
faba-100	54	65	khurana	khurana	PROPN
faba-100	54	66	,	,	PUNCT
faba-100	54	67	and	and	CCONJ
faba-100	54	68	raman	raman	NOUN
faba-100	54	69	2012	2012	NUM
faba-100	54	70	)	)	PUNCT
faba-100	54	71	,	,	PUNCT
faba-100	54	72	so	so	SCONJ
faba-100	54	73	that	that	SCONJ
faba-100	54	74	resulting	result	VERB
faba-100	54	75	softer	soft	ADJ
faba-100	54	76	audit	audit	NOUN
faba-100	54	77	approach	approach	NOUN
faba-100	54	78	and	and	CCONJ
faba-100	54	79	lower	low	ADJ
faba-100	54	80	audit	audit	NOUN
faba-100	54	81	quality	quality	NOUN
faba-100	54	82	but	but	CCONJ
faba-100	54	83	,	,	PUNCT
faba-100	54	84	audit	audit	NOUN
faba-100	54	85	market	market	NOUN
faba-100	54	86	concentration	concentration	NOUN
faba-100	54	87	also	also	ADV
faba-100	54	88	can	can	AUX
faba-100	54	89	increase	increase	VERB
faba-100	54	90	audit	audit	NOUN
faba-100	54	91	quality	quality	NOUN
faba-100	54	92	(	(	PUNCT
faba-100	54	93	rahmah	rahmah	NOUN
faba-100	54	94	and	and	CCONJ
faba-100	54	95	apandi	apandi	NOUN
faba-100	54	96	2020	2020	NUM
faba-100	54	97	)	)	PUNCT
faba-100	54	98	.	.	PUNCT
faba-100	55	1	if	if	SCONJ
faba-100	55	2	it	it	PRON
faba-100	55	3	is	be	AUX
faba-100	55	4	seen	see	VERB
faba-100	55	5	by	by	ADP
faba-100	55	6	other	other	ADJ
faba-100	55	7	side	side	NOUN
faba-100	55	8	,	,	PUNCT
faba-100	55	9	audit	audit	NOUN
faba-100	55	10	market	market	NOUN
faba-100	55	11	concentration	concentration	NOUN
faba-100	55	12	can	can	AUX
faba-100	55	13	trigger	trigger	VERB
faba-100	55	14	audit	audit	NOUN
faba-100	55	15	quality	quality	NOUN
faba-100	55	16	to	to	PART
faba-100	55	17	decline	decline	VERB
faba-100	55	18	due	due	ADP
faba-100	55	19	to	to	ADP
faba-100	55	20	the	the	DET
faba-100	55	21	large	large	ADJ
faba-100	55	22	number	number	NOUN
faba-100	55	23	of	of	ADP
faba-100	55	24	engagement	engagement	NOUN
faba-100	55	25	with	with	ADP
faba-100	55	26	client	client	NOUN
faba-100	55	27	and	and	CCONJ
faba-100	55	28	dominate	dominate	VERB
faba-100	55	29	market	market	NOUN
faba-100	55	30	and	and	CCONJ
faba-100	55	31	it	it	PRON
faba-100	55	32	will	will	AUX
faba-100	55	33	be	be	AUX
faba-100	55	34	tendency	tendency	NOUN
faba-100	55	35	to	to	PART
faba-100	55	36	change	change	VERB
faba-100	55	37	behavior	behavior	NOUN
faba-100	55	38	because	because	SCONJ
faba-100	55	39	they	they	PRON
faba-100	55	40	feel	feel	VERB
faba-100	55	41	better	well	ADJ
faba-100	55	42	and	and	CCONJ
faba-100	55	43	powerful	powerful	ADJ
faba-100	55	44	so	so	ADV
faba-100	55	45	,	,	PUNCT
faba-100	55	46	it	it	PRON
faba-100	55	47	motivate	motivate	VERB
faba-100	55	48	to	to	PART
faba-100	55	49	reduce	reduce	VERB
faba-100	55	50	audit	audit	NOUN
faba-100	55	51	quality	quality	NOUN
faba-100	55	52	such	such	ADJ
faba-100	55	53	as	as	ADP
faba-100	55	54	reduction	reduction	NOUN
faba-100	55	55	of	of	ADP
faba-100	55	56	audit	audit	NOUN
faba-100	55	57	time	time	NOUN
faba-100	55	58	or	or	CCONJ
faba-100	55	59	opinion	opinion	NOUN
faba-100	55	60	shopping	shopping	NOUN
faba-100	55	61	(	(	PUNCT
faba-100	55	62	rahmah	rahmah	NOUN
faba-100	55	63	and	and	CCONJ
faba-100	55	64	apandi	apandi	NOUN
faba-100	55	65	2020	2020	NUM
faba-100	55	66	)	)	PUNCT
faba-100	55	67	methods	method	NOUN
faba-100	55	68	the	the	DET
faba-100	55	69	research	research	NOUN
faba-100	55	70	used	use	VERB
faba-100	55	71	in	in	ADP
faba-100	55	72	this	this	DET
faba-100	55	73	study	study	NOUN
faba-100	55	74	is	be	AUX
faba-100	55	75	associative	associative	ADJ
faba-100	55	76	method	method	NOUN
faba-100	55	77	with	with	ADP
faba-100	55	78	quantitative	quantitative	ADJ
faba-100	55	79	approach	approach	NOUN
faba-100	55	80	.	.	PUNCT
faba-100	56	1	research	research	NOUN
faba-100	56	2	type	type	NOUN
faba-100	56	3	is	be	AUX
faba-100	56	4	library	library	ADJ
faba-100	56	5	research	research	NOUN
faba-100	56	6	and	and	CCONJ
faba-100	56	7	the	the	DET
faba-100	56	8	data	data	NOUN
faba-100	56	9	source	source	NOUN
faba-100	56	10	is	be	AUX
faba-100	56	11	secondary	secondary	ADJ
faba-100	56	12	data	datum	NOUN
faba-100	56	13	which	which	PRON
faba-100	56	14	gotten	get	VERB
faba-100	56	15	by	by	ADP
faba-100	56	16	e	e	NOUN
faba-100	56	17	-	-	NOUN
faba-100	56	18	journal	journal	ADJ
faba-100	56	19	,	,	PUNCT
faba-100	56	20	e	e	NOUN
faba-100	56	21	-	-	NOUN
faba-100	56	22	book	book	NOUN
faba-100	56	23	,	,	PUNCT
faba-100	56	24	book	book	NOUN
faba-100	56	25	,	,	PUNCT
faba-100	56	26	article	article	NOUN
faba-100	56	27	or	or	CCONJ
faba-100	56	28	symposium	symposium	NOUN
faba-100	56	29	related	relate	VERB
faba-100	56	30	to	to	ADP
faba-100	56	31	this	this	DET
faba-100	56	32	topic	topic	NOUN
faba-100	56	33	research	research	NOUN
faba-100	56	34	and	and	CCONJ
faba-100	56	35	website	website	NOUN
faba-100	56	36	to	to	PART
faba-100	56	37	download	download	VERB
faba-100	56	38	financial	financial	ADJ
faba-100	56	39	statement	statement	NOUN
faba-100	56	40	of	of	ADP
faba-100	56	41	listed	list	VERB
faba-100	56	42	company	company	NOUN
faba-100	56	43	at	at	ADP
faba-100	56	44	jii	jii	PROPN
faba-100	56	45	period	period	VERB
faba-100	56	46	2016	2016	NUM
faba-100	56	47	-	-	SYM
faba-100	56	48	2020	2020	NUM
faba-100	56	49	that	that	PRON
faba-100	56	50	is	be	AUX
faba-100	56	51	www.idx.co.id	www.idx.co.id	PROPN
faba-100	56	52	.	.	PUNCT
faba-100	57	1	the	the	DET
faba-100	57	2	population	population	NOUN
faba-100	57	3	is	be	AUX
faba-100	57	4	all	all	PRON
faba-100	57	5	listed	list	VERB
faba-100	57	6	companies	company	NOUN
faba-100	57	7	at	at	ADP
faba-100	57	8	jii	jii	PROPN
faba-100	57	9	period	period	VERB
faba-100	57	10	2016	2016	NUM
faba-100	57	11	-	-	SYM
faba-100	57	12	2020	2020	NUM
faba-100	57	13	.	.	PUNCT
faba-100	58	1	data	datum	NOUN
faba-100	58	2	collection	collection	NOUN
faba-100	58	3	technique	technique	NOUN
faba-100	58	4	is	be	AUX
faba-100	58	5	research	research	NOUN
faba-100	58	6	library	library	NOUN
faba-100	58	7	and	and	CCONJ
faba-100	58	8	field	field	NOUN
faba-100	58	9	data	datum	NOUN
faba-100	58	10	is	be	AUX
faba-100	58	11	annual	annual	ADJ
faba-100	58	12	financial	financial	ADJ
faba-100	58	13	report	report	NOUN
faba-100	58	14	of	of	ADP
faba-100	58	15	listed	list	VERB
faba-100	58	16	company	company	NOUN
faba-100	58	17	at	at	ADP
faba-100	58	18	jii	jii	PROPN
faba-100	58	19	period	period	VERB
faba-100	58	20	2016	2016	NUM
faba-100	58	21	-	-	SYM
faba-100	58	22	2020	2020	NUM
faba-100	58	23	.	.	PUNCT
faba-100	59	1	dependent	dependent	ADJ
faba-100	59	2	variable	variable	NOUN
faba-100	59	3	is	be	AUX
faba-100	59	4	sharia	sharia	PROPN
faba-100	59	5	audit	audit	NOUN
faba-100	59	6	quality	quality	NOUN
faba-100	59	7	,	,	PUNCT
faba-100	59	8	the	the	DET
faba-100	59	9	proxy	proxy	NOUN
faba-100	59	10	is	be	AUX
faba-100	59	11	company	company	NOUN
faba-100	59	12	activities	activity	NOUN
faba-100	59	13	on	on	ADP
faba-100	59	14	sharia	sharia	PROPN
faba-100	59	15	rules	rule	NOUN
faba-100	59	16	,	,	PUNCT
faba-100	59	17	generally	generally	ADV
faba-100	59	18	accepted	accept	VERB
faba-100	59	19	principles	principle	NOUN
faba-100	59	20	,	,	PUNCT
faba-100	59	21	report	report	NOUN
faba-100	59	22	to	to	ADP
faba-100	59	23	financial	financial	ADJ
faba-100	59	24	statement	statement	NOUN
faba-100	59	25	users	user	NOUN
faba-100	59	26	,	,	PUNCT
faba-100	59	27	and	and	CCONJ
faba-100	59	28	auditor	auditor	NOUN
faba-100	59	29	independence	independence	NOUN
faba-100	59	30	in	in	ADP
faba-100	59	31	terms	term	NOUN
faba-100	59	32	to	to	PART
faba-100	59	33	test	test	VERB
faba-100	59	34	sharia	sharia	PROPN
faba-100	59	35	compliance	compliance	NOUN
faba-100	59	36	test	test	NOUN
faba-100	59	37	,	,	PUNCT
faba-100	59	38	that	that	SCONJ
faba-100	59	39	proxy	proxy	NOUN
faba-100	59	40	is	be	AUX
faba-100	59	41	taken	take	VERB
faba-100	59	42	from	from	ADP
faba-100	59	43	audit	audit	NOUN
faba-100	59	44	opinion	opinion	NOUN
faba-100	59	45	such	such	ADJ
faba-100	59	46	as	as	ADP
faba-100	59	47	previous	previous	ADJ
faba-100	59	48	research	research	NOUN
faba-100	59	49	(	(	PUNCT
faba-100	59	50	yazid	yazid	PROPN
faba-100	59	51	and	and	CCONJ
faba-100	59	52	suryanto	suryanto	ADP
faba-100	59	53	2016	2016	NUM
faba-100	59	54	)	)	PUNCT
faba-100	59	55	.	.	PUNCT
faba-100	60	1	this	this	DET
faba-100	60	2	dependent	dependent	ADJ
faba-100	60	3	variable	variable	NOUN
faba-100	60	4	is	be	AUX
faba-100	60	5	measured	measure	VERB
faba-100	60	6	by	by	ADP
faba-100	60	7	variable	variable	ADJ
faba-100	60	8	dummy	dummy	NOUN
faba-100	60	9	where	where	SCONJ
faba-100	60	10	,	,	PUNCT
faba-100	60	11	0=	0=	NUM
faba-100	60	12	not	not	PART
faba-100	60	13	sharia	sharia	PROPN
faba-100	60	14	compliant	compliant	NOUN
faba-100	60	15	and	and	CCONJ
faba-100	60	16	1=	1=	NUM
faba-100	60	17	sharia	sharia	PROPN
faba-100	60	18	compliant	compliant	PROPN
faba-100	60	19	.	.	PUNCT
faba-100	61	1	independent	independent	ADJ
faba-100	61	2	variables	variable	NOUN
faba-100	61	3	are	be	AUX
faba-100	61	4	audit	audit	NOUN
faba-100	61	5	tenure	tenure	NOUN
faba-100	61	6	and	and	CCONJ
faba-100	61	7	audit	audit	NOUN
faba-100	61	8	market	market	NOUN
faba-100	61	9	concentration	concentration	NOUN
faba-100	61	10	.	.	PUNCT
faba-100	62	1	audit	audit	NOUN
faba-100	62	2	tenure	tenure	NOUN
faba-100	62	3	uses	use	VERB
faba-100	62	4	proxy	proxy	NOUN
faba-100	62	5	that	that	PRON
faba-100	62	6	is	be	AUX
faba-100	62	7	first	first	ADJ
faba-100	62	8	audit	audit	NOUN
faba-100	62	9	engagement	engagement	NOUN
faba-100	62	10	is	be	AUX
faba-100	62	11	starting	start	VERB
faba-100	62	12	by	by	ADP
faba-100	62	13	number	number	NOUN
faba-100	62	14	one	one	NUM
faba-100	62	15	and	and	CCONJ
faba-100	62	16	plus	plus	CCONJ
faba-100	62	17	one	one	NUM
faba-100	62	18	for	for	ADP
faba-100	62	19	the	the	DET
faba-100	62	20	next	next	ADJ
faba-100	62	21	year	year	NOUN
faba-100	62	22	,	,	PUNCT
faba-100	62	23	this	this	DET
faba-100	62	24	proxy	proxy	NOUN
faba-100	62	25	same	same	ADJ
faba-100	62	26	with	with	ADP
faba-100	62	27	previous	previous	ADJ
faba-100	62	28	researches	research	NOUN
faba-100	62	29	are	be	AUX
faba-100	62	30	(	(	PUNCT
faba-100	62	31	andriani	andriani	ADJ
faba-100	62	32	and	and	CCONJ
faba-100	62	33	nursiam	nursiam	PROPN
faba-100	62	34	2018	2018	NUM
faba-100	62	35	)	)	PUNCT
faba-100	62	36	,	,	PUNCT
faba-100	62	37	(	(	PUNCT
faba-100	62	38	kurniasih	kurniasih	NOUN
faba-100	62	39	and	and	CCONJ
faba-100	62	40	rohman	rohman	NOUN
faba-100	62	41	2014	2014	NUM
faba-100	62	42	)	)	PUNCT
faba-100	62	43	,	,	PUNCT
faba-100	62	44	and	and	CCONJ
faba-100	62	45	(	(	PUNCT
faba-100	62	46	werastuti	werastuti	NOUN
faba-100	62	47	2013	2013	NUM
faba-100	62	48	)	)	PUNCT
faba-100	62	49	.	.	PUNCT
faba-100	63	1	audit	audit	NOUN
faba-100	63	2	market	market	NOUN
faba-100	63	3	concentration	concentration	NOUN
faba-100	63	4	uses	use	VERB
faba-100	63	5	proxy	proxy	NOUN
faba-100	63	6	herfindahl	herfindahl	NOUN
faba-100	63	7	-	-	PUNCT
faba-100	63	8	hirschman	hirschman	NOUN
faba-100	63	9	index	index	NOUN
faba-100	63	10	(	(	PUNCT
faba-100	63	11	hhi	hhi	NOUN
faba-100	63	12	)	)	PUNCT
faba-100	63	13	as	as	SCONJ
faba-100	63	14	used	use	VERB
faba-100	63	15	in	in	ADP
faba-100	63	16	previous	previous	ADJ
faba-100	63	17	researches	research	NOUN
faba-100	63	18	those	those	PRON
faba-100	63	19	are	be	AUX
faba-100	63	20	(	(	PUNCT
faba-100	63	21	gunn	gunn	PROPN
faba-100	63	22	,	,	PUNCT
faba-100	63	23	kawada	kawada	PROPN
faba-100	63	24	,	,	PUNCT
faba-100	63	25	and	and	CCONJ
faba-100	63	26	michas	michas	PROPN
faba-100	63	27	2019	2019	NUM
faba-100	63	28	)	)	PUNCT
faba-100	63	29	and	and	CCONJ
faba-100	63	30	(	(	PUNCT
faba-100	63	31	mardiana	mardiana	PROPN
faba-100	63	32	and	and	CCONJ
faba-100	63	33	anggraita	anggraita	PROPN
faba-100	63	34	2015	2015	NUM
faba-100	63	35	)	)	PUNCT
faba-100	63	36	.	.	PUNCT
faba-100	64	1	hhi	hhi	NOUN
faba-100	64	2	formula	formula	NOUN
faba-100	64	3	is	be	AUX
faba-100	64	4	:	:	PUNCT
faba-100	64	5	hhi=	hhi=	PROPN
faba-100	64	6	∑(a	∑(a	NOUN
faba-100	64	7	/	/	SYM
faba-100	64	8	a	a	NOUN
faba-100	64	9	)	)	PUNCT
faba-100	64	10	(	(	PUNCT
faba-100	64	11	1	1	X
faba-100	64	12	)	)	PUNCT
faba-100	64	13	where	where	SCONJ
faba-100	64	14	:	:	PUNCT
faba-100	64	15	∑	∑	ADP
faba-100	64	16	:	:	PUNCT
faba-100	64	17	summation	summation	NOUN
faba-100	64	18	over	over	ADP
faba-100	64	19	all	all	ADV
faba-100	64	20	big	big	ADJ
faba-100	64	21	4	4	NUM
faba-100	64	22	auditors	auditor	NOUN
faba-100	64	23	that	that	PRON
faba-100	64	24	perform	perform	VERB
faba-100	64	25	audits	audits	NOUN
faba-100	64	26	within	within	ADP
faba-100	64	27	that	that	DET
faba-100	64	28	group	group	NOUN
faba-100	64	29	a	a	DET
faba-100	64	30	:	:	PUNCT
faba-100	64	31	total	total	ADJ
faba-100	64	32	client	client	NOUN
faba-100	64	33	asset	asset	NOUN
faba-100	64	34	a	a	DET
faba-100	64	35	:	:	PUNCT
faba-100	64	36	total	total	ADJ
faba-100	64	37	value	value	NOUN
faba-100	64	38	of	of	ADP
faba-100	64	39	asset	asset	NOUN
faba-100	64	40	audited	audit	VERB
faba-100	64	41	in	in	ADP
faba-100	64	42	that	that	DET
faba-100	64	43	group	group	NOUN
faba-100	64	44	by	by	ADP
faba-100	64	45	all	all	DET
faba-100	64	46	public	public	ADJ
faba-100	64	47	accounting	accounting	NOUN
faba-100	64	48	firms	firm	NOUN
faba-100	64	49	auditors	auditor	NOUN
faba-100	64	50	data	datum	NOUN
faba-100	64	51	analyze	analyze	NOUN
faba-100	64	52	method	method	NOUN
faba-100	64	53	in	in	ADP
faba-100	64	54	this	this	DET
faba-100	64	55	research	research	NOUN
faba-100	64	56	is	be	AUX
faba-100	64	57	regression	regression	NOUN
faba-100	64	58	logistic	logistic	ADJ
faba-100	64	59	analysis	analysis	NOUN
faba-100	64	60	,	,	PUNCT
faba-100	64	61	it	it	PRON
faba-100	64	62	is	be	AUX
faba-100	64	63	used	use	VERB
faba-100	64	64	to	to	PART
faba-100	64	65	examine	examine	VERB
faba-100	64	66	dependent	dependent	ADJ
faba-100	64	67	variable	variable	NOUN
faba-100	64	68	can	can	AUX
faba-100	64	69	be	be	AUX
faba-100	64	70	predicted	predict	VERB
faba-100	64	71	with	with	ADP
faba-100	64	72	independent	independent	ADJ
faba-100	64	73	variable	variable	NOUN
faba-100	64	74	(	(	PUNCT
faba-100	64	75	ghozali	ghozali	ADJ
faba-100	64	76	2018	2018	NUM
faba-100	64	77	)	)	PUNCT
faba-100	64	78	and	and	CCONJ
faba-100	64	79	this	this	DET
faba-100	64	80	research	research	NOUN
faba-100	64	81	uses	use	VERB
faba-100	64	82	spps	spp	NOUN
faba-100	64	83	apps	app	NOUN
faba-100	64	84	verse	verse	NOUN
faba-100	64	85	25	25	NUM
faba-100	64	86	to	to	PART
faba-100	64	87	process	process	VERB
faba-100	64	88	data	datum	NOUN
faba-100	64	89	.	.	PUNCT
faba-100	65	1	in	in	ADP
faba-100	65	2	this	this	DET
faba-100	65	3	research	research	NOUN
faba-100	65	4	uses	use	VERB
faba-100	65	5	some	some	DET
faba-100	65	6	tests	test	NOUN
faba-100	65	7	those	those	PRON
faba-100	65	8	are	be	AUX
faba-100	65	9	1	1	NUM
faba-100	65	10	)	)	PUNCT
faba-100	65	11	statistics	statistic	NOUN
faba-100	65	12	descriptive	descriptive	ADJ
faba-100	65	13	analysis	analysis	NOUN
faba-100	65	14	to	to	PART
faba-100	65	15	show	show	VERB
faba-100	65	16	maximum	maximum	ADJ
faba-100	65	17	and	and	CCONJ
faba-100	65	18	minimum	minimum	ADJ
faba-100	65	19	score	score	NOUN
faba-100	65	20	,	,	PUNCT
faba-100	65	21	mean	mean	VERB
faba-100	65	22	,	,	PUNCT
faba-100	65	23	and	and	CCONJ
faba-100	65	24	standard	standard	ADJ
faba-100	65	25	deviation	deviation	NOUN
faba-100	65	26	,	,	PUNCT
faba-100	65	27	2	2	NUM
faba-100	65	28	)	)	PUNCT
faba-100	65	29	classic	classic	ADJ
faba-100	65	30	assumption	assumption	NOUN
faba-100	65	31	test	test	NOUN
faba-100	65	32	to	to	PART
faba-100	65	33	know	know	VERB
faba-100	65	34	probability	probability	NOUN
faba-100	65	35	habituation	habituation	NOUN
faba-100	65	36	has	have	VERB
faba-100	65	37	bias	bias	NOUN
faba-100	65	38	consequence	consequence	NOUN
faba-100	65	39	,	,	PUNCT
faba-100	65	40	so	so	ADV
faba-100	65	41	to	to	PART
faba-100	65	42	know	know	VERB
faba-100	65	43	it	it	PRON
faba-100	65	44	happen	happen	VERB
faba-100	65	45	or	or	CCONJ
faba-100	65	46	not	not	PART
faba-100	65	47	,	,	PUNCT
faba-100	65	48	we	we	PRON
faba-100	65	49	did	do	VERB
faba-100	65	50	multicollinearity	multicollinearity	NOUN
faba-100	65	51	test	test	NOUN
faba-100	65	52	(	(	PUNCT
faba-100	65	53	ghozali	ghozali	PROPN
faba-100	65	54	2016	2016	NUM
faba-100	65	55	)	)	PUNCT
faba-100	65	56	,	,	PUNCT
faba-100	65	57	multicollinearity	multicollinearity	NOUN
faba-100	65	58	test	test	NOUN
faba-100	65	59	is	be	AUX
faba-100	65	60	aimed	aim	VERB
faba-100	65	61	to	to	PART
faba-100	65	62	examine	examine	VERB
faba-100	65	63	about	about	ADP
faba-100	65	64	does	do	AUX
faba-100	65	65	regression	regression	VERB
faba-100	65	66	model	model	NOUN
faba-100	65	67	there	there	PRON
faba-100	65	68	is	be	VERB
faba-100	65	69	correlation	correlation	NOUN
faba-100	65	70	between	between	ADP
faba-100	65	71	independent	independent	ADJ
faba-100	65	72	variable	variable	NOUN
faba-100	65	73	,	,	PUNCT
faba-100	65	74	to	to	PART
faba-100	65	75	detect	detect	VERB
faba-100	65	76	it	it	PRON
faba-100	65	77	by	by	ADP
faba-100	65	78	attention	attention	NOUN
faba-100	65	79	variance	variance	NOUN
faba-100	65	80	inflation	inflation	NOUN
faba-100	65	81	factor	factor	NOUN
faba-100	65	82	(	(	PUNCT
faba-100	65	83	vif	vif	NOUN
faba-100	65	84	)	)	PUNCT
faba-100	65	85	score	score	NOUN
faba-100	65	86	and	and	CCONJ
faba-100	65	87	tolerance	tolerance	NOUN
faba-100	65	88	(	(	PUNCT
faba-100	65	89	ghozali	ghozali	ADJ
faba-100	65	90	2018	2018	NUM
faba-100	65	91	)	)	PUNCT
faba-100	65	92	.	.	PUNCT
faba-100	66	1	the	the	DET
faba-100	66	2	score	score	NOUN
faba-100	66	3	used	use	VERB
faba-100	66	4	to	to	PART
faba-100	66	5	indicate	indicate	VERB
faba-100	66	6	existence	existence	NOUN
faba-100	66	7	of	of	ADP
faba-100	66	8	multicollinearity	multicollinearity	NOUN
faba-100	66	9	factor	factor	NOUN
faba-100	66	10	if	if	SCONJ
faba-100	66	11	tolerance	tolerance	NOUN
faba-100	66	12	score	score	VERB
faba-100	66	13	>	>	X
faba-100	66	14	0.10	0.10	NUM
faba-100	66	15	and	and	CCONJ
faba-100	66	16	vif	vif	NOUN
faba-100	66	17	so	so	ADV
faba-100	66	18	,	,	PUNCT
faba-100	66	19	multicollinearity	multicollinearity	NOUN
faba-100	66	20	does	do	AUX
faba-100	66	21	not	not	PART
faba-100	66	22	occur	occur	VERB
faba-100	66	23	(	(	PUNCT
faba-100	66	24	riswandi	riswandi	NOUN
faba-100	66	25	2014	2014	NUM
faba-100	66	26	)	)	PUNCT
faba-100	66	27	,	,	PUNCT
faba-100	66	28	and	and	CCONJ
faba-100	66	29	3	3	X
faba-100	66	30	)	)	PUNCT
faba-100	66	31	hypothesis	hypothesis	NOUN
faba-100	66	32	tests	test	NOUN
faba-100	66	33	ares	are	NOUN
faba-100	66	34	used	use	VERB
faba-100	66	35	logistic	logistic	ADJ
faba-100	66	36	regression	regression	NOUN
faba-100	66	37	analysis	analysis	NOUN
faba-100	66	38	as	as	ADP
faba-100	66	39	model	model	NOUN
faba-100	66	40	to	to	PART
faba-100	66	41	predict	predict	VERB
faba-100	66	42	and	and	CCONJ
faba-100	66	43	learn	learn	VERB
faba-100	66	44	relation	relation	NOUN
faba-100	66	45	between	between	ADP
faba-100	66	46	independent	independent	ADJ
faba-100	66	47	variable	variable	NOUN
faba-100	66	48	and	and	CCONJ
faba-100	66	49	dependent	dependent	ADJ
faba-100	66	50	variable	variable	NOUN
faba-100	66	51	.	.	PUNCT
faba-100	67	1	in	in	ADP
faba-100	67	2	this	this	DET
faba-100	67	3	research	research	NOUN
faba-100	67	4	we	we	PRON
faba-100	67	5	did	do	VERB
faba-100	67	6	with	with	ADP
faba-100	67	7	use	use	NOUN
faba-100	67	8	significance	significance	NOUN
faba-100	67	9	level	level	NOUN
faba-100	67	10	0.05	0.05	NUM
faba-100	67	11	(	(	PUNCT
faba-100	67	12	α=5	α=5	NOUN
faba-100	67	13	%	%	NOUN
faba-100	67	14	)	)	PUNCT
faba-100	67	15	(	(	PUNCT
faba-100	67	16	ghozali	ghozali	PROPN
faba-100	67	17	2012	2012	NUM
faba-100	67	18	)	)	PUNCT
faba-100	67	19	.	.	PUNCT
faba-100	68	1	this	this	DET
faba-100	68	2	research	research	NOUN
faba-100	68	3	analysis	analysis	NOUN
faba-100	68	4	use	use	VERB
faba-100	68	5	five	five	NUM
faba-100	68	6	tests	test	NOUN
faba-100	68	7	those	those	PRON
faba-100	68	8	are	be	AUX
faba-100	68	9	hosmer	hosmer	NOUN
faba-100	68	10	and	and	CCONJ
faba-100	68	11	lemeshow	lemeshow	PROPN
faba-100	68	12	’s	’s	PART
faba-100	68	13	goodnes	goodne	NOUN
faba-100	68	14	of	of	ADP
faba-100	68	15	fit	fit	ADJ
faba-100	68	16	test	test	NOUN
faba-100	68	17	,	,	PUNCT
faba-100	68	18	overall	overall	ADJ
faba-100	68	19	model	model	NOUN
faba-100	68	20	fit	fit	PROPN
faba-100	68	21	,	,	PUNCT
faba-100	68	22	nagelkerke	nagelkerke	NOUN
faba-100	68	23	r	r	PROPN
faba-100	68	24	square	square	NOUN
faba-100	68	25	,	,	PUNCT
faba-100	68	26	logistic	logistic	ADJ
faba-100	68	27	regression	regression	NOUN
faba-100	68	28	analysis	analysis	NOUN
faba-100	68	29	,	,	PUNCT
faba-100	68	30	and	and	CCONJ
faba-100	68	31	wald	wald	NOUN
faba-100	68	32	test	test	NOUN
faba-100	68	33	.	.	PUNCT
faba-100	69	1	hosmer	hosmer	NOUN
faba-100	69	2	and	and	CCONJ
faba-100	69	3	lemeshow	lemeshow	PROPN
faba-100	69	4	’s	’s	PART
faba-100	69	5	goodnes	goodne	NOUN
faba-100	69	6	of	of	ADP
faba-100	69	7	fit	fit	ADJ
faba-100	69	8	test	test	NOUN
faba-100	69	9	is	be	AUX
faba-100	69	10	used	use	VERB
faba-100	69	11	to	to	PART
faba-100	69	12	examine	examine	VERB
faba-100	69	13	empirical	empirical	ADJ
faba-100	69	14	data	datum	NOUN
faba-100	69	15	match	match	NOUN
faba-100	69	16	or	or	CCONJ
faba-100	69	17	fit	fit	ADJ
faba-100	69	18	with	with	ADP
faba-100	69	19	the	the	DET
faba-100	69	20	model	model	NOUN
faba-100	69	21	,	,	PUNCT
faba-100	69	22	that	that	PRON
faba-100	69	23	means	mean	VERB
faba-100	69	24	,	,	PUNCT
faba-100	69	25	there	there	PRON
faba-100	69	26	is	be	VERB
faba-100	69	27	not	not	PART
faba-100	69	28	difference	difference	NOUN
faba-100	69	29	between	between	ADP
faba-100	69	30	data	datum	NOUN
faba-100	69	31	and	and	CCONJ
faba-100	69	32	model	model	NOUN
faba-100	69	33	so	so	ADV
faba-100	69	34	,	,	PUNCT
faba-100	69	35	it	it	PRON
faba-100	69	36	can	can	AUX
faba-100	69	37	be	be	AUX
faba-100	69	38	said	say	VERB
faba-100	69	39	fit	fit	ADJ
faba-100	69	40	.	.	PUNCT
faba-100	70	1	if	if	SCONJ
faba-100	70	2	statistic	statistic	ADJ
faba-100	70	3	score	score	NOUN
faba-100	70	4	of	of	ADP
faba-100	70	5	hosmer	hosmer	NOUN
faba-100	70	6	and	and	CCONJ
faba-100	70	7	lemeshow	lemeshow	NOUN
faba-100	70	8	’s	’s	PART
faba-100	70	9	=	=	X
faba-100	70	10	or	or	CCONJ
faba-100	70	11	<	<	X
faba-100	70	12	0.05	0.05	NUM
faba-100	70	13	,	,	PUNCT
faba-100	70	14	so	so	SCONJ
faba-100	70	15	there	there	PRON
faba-100	70	16	is	be	VERB
faba-100	70	17	significant	significant	ADJ
faba-100	70	18	difference	difference	NOUN
faba-100	70	19	between	between	ADP
faba-100	70	20	model	model	NOUN
faba-100	70	21	with	with	ADP
faba-100	70	22	observation	observation	NOUN
faba-100	70	23	score	score	NOUN
faba-100	70	24	,	,	PUNCT
faba-100	70	25	so	so	ADV
faba-100	70	26	,	,	PUNCT
faba-100	70	27	goodnes	goodne	NOUN
faba-100	70	28	of	of	ADP
faba-100	70	29	fit	fit	ADJ
faba-100	70	30	model	model	NOUN
faba-100	70	31	is	be	AUX
faba-100	70	32	bad	bad	ADJ
faba-100	70	33	because	because	SCONJ
faba-100	70	34	model	model	NOUN
faba-100	70	35	can	can	AUX
faba-100	70	36	not	not	PART
faba-100	70	37	predict	predict	VERB
faba-100	70	38	the	the	DET
faba-100	70	39	observation	observation	NOUN
faba-100	70	40	score	score	NOUN
faba-100	70	41	.	.	PUNCT
faba-100	71	1	if	if	SCONJ
faba-100	71	2	score	score	NOUN
faba-100	71	3	of	of	ADP
faba-100	71	4	http://www.idx.co.id/	http://www.idx.co.id/	NOUN
faba-100	71	5	finance	finance	NOUN
faba-100	71	6	,	,	PUNCT
faba-100	71	7	accounting	accounting	NOUN
faba-100	71	8	and	and	CCONJ
faba-100	71	9	business	business	NOUN
faba-100	71	10	analysis	analysis	NOUN
faba-100	71	11	3	3	NUM
faba-100	71	12	(	(	PUNCT
faba-100	71	13	2	2	NUM
faba-100	71	14	)	)	PUNCT
faba-100	71	15	2021	2021	NUM
faba-100	71	16	153	153	NUM
faba-100	71	17	hosmer	hosmer	NOUN
faba-100	71	18	and	and	CCONJ
faba-100	71	19	lemeshow	lemeshow	PROPN
faba-100	71	20	’s	’s	NOUN
faba-100	71	21	>	>	X
faba-100	71	22	0.05	0.05	NUM
faba-100	71	23	so	so	ADV
faba-100	71	24	,	,	PUNCT
faba-100	71	25	model	model	NOUN
faba-100	71	26	can	can	AUX
faba-100	71	27	predict	predict	VERB
faba-100	71	28	observation	observation	NOUN
faba-100	71	29	score	score	NOUN
faba-100	71	30	or	or	CCONJ
faba-100	71	31	it	it	PRON
faba-100	71	32	can	can	AUX
faba-100	71	33	be	be	AUX
faba-100	71	34	said	say	VERB
faba-100	71	35	model	model	NOUN
faba-100	71	36	be	be	AUX
faba-100	71	37	able	able	ADJ
faba-100	71	38	to	to	PART
faba-100	71	39	accept	accept	VERB
faba-100	71	40	because	because	SCONJ
faba-100	71	41	fit	fit	ADJ
faba-100	71	42	with	with	ADP
faba-100	71	43	observation	observation	NOUN
faba-100	71	44	data	datum	NOUN
faba-100	71	45	(	(	PUNCT
faba-100	71	46	ghozali	ghozali	PROPN
faba-100	71	47	2009	2009	NUM
faba-100	71	48	)	)	PUNCT
faba-100	71	49	over	over	ADP
faba-100	71	50	all	all	DET
faba-100	71	51	model	model	NOUN
faba-100	71	52	fit	fit	NOUN
faba-100	71	53	is	be	AUX
faba-100	71	54	used	use	VERB
faba-100	71	55	to	to	PART
faba-100	71	56	examine	examine	VERB
faba-100	71	57	:	:	PUNCT
faba-100	71	58	does	do	AUX
faba-100	71	59	all	all	DET
faba-100	71	60	independent	independent	ADJ
faba-100	71	61	variable	variable	NOUN
faba-100	71	62	in	in	ADP
faba-100	71	63	logistic	logistic	ADJ
faba-100	71	64	regression	regression	NOUN
faba-100	71	65	analysis	analysis	NOUN
faba-100	71	66	simultaneously	simultaneously	ADV
faba-100	71	67	influence	influence	VERB
faba-100	71	68	dependent	dependent	ADJ
faba-100	71	69	variable	variable	NOUN
faba-100	71	70	.	.	PUNCT
faba-100	72	1	over	over	ADP
faba-100	72	2	all	all	DET
faba-100	72	3	model	model	NOUN
faba-100	72	4	fit	fit	NOUN
faba-100	72	5	based	base	VERB
faba-100	72	6	on	on	ADP
faba-100	72	7	statistic	statistic	ADJ
faba-100	72	8	score	score	NOUN
faba-100	72	9	-2ll	-2ll	NOUN
faba-100	72	10	or	or	CCONJ
faba-100	72	11	lr	lr	NOUN
faba-100	72	12	score	score	NOUN
faba-100	72	13	(	(	PUNCT
faba-100	72	14	widarjono	widarjono	NOUN
faba-100	72	15	2010	2010	NUM
faba-100	72	16	)	)	PUNCT
faba-100	72	17	.	.	PUNCT
faba-100	73	1	this	this	DET
faba-100	73	2	test	test	NOUN
faba-100	73	3	did	do	VERB
faba-100	73	4	with	with	ADP
faba-100	73	5	compare	compare	ADJ
faba-100	73	6	difference	difference	NOUN
faba-100	73	7	score	score	NOUN
faba-100	74	1	-2	-2	INTJ
faba-100	74	2	log	log	PROPN
faba-100	74	3	likehood	likehood	NOUN
faba-100	74	4	(	(	PUNCT
faba-100	74	5	chi	chi	PROPN
faba-100	74	6	square	square	PROPN
faba-100	74	7	test	test	NOUN
faba-100	74	8	)	)	PUNCT
faba-100	74	9	,	,	PUNCT
faba-100	74	10	if	if	SCONJ
faba-100	74	11	score	score	NOUN
faba-100	74	12	of	of	ADP
faba-100	74	13	chi	chi	PROPN
faba-100	74	14	square	square	PROPN
faba-100	74	15	test	test	NOUN
faba-100	74	16	is	be	AUX
faba-100	74	17	bigger	big	ADJ
faba-100	74	18	than	than	ADP
faba-100	74	19	chi	chi	ADJ
faba-100	74	20	square	square	ADJ
faba-100	74	21	table	table	NOUN
faba-100	74	22	or	or	CCONJ
faba-100	74	23	significance	significance	NOUN
faba-100	74	24	score	score	NOUN
faba-100	74	25	is	be	AUX
faba-100	74	26	smaller	small	ADJ
faba-100	74	27	from	from	ADP
faba-100	74	28	alpha	alpha	NOUN
faba-100	74	29	,	,	PUNCT
faba-100	74	30	so	so	SCONJ
faba-100	74	31	it	it	PRON
faba-100	74	32	can	can	AUX
faba-100	74	33	be	be	AUX
faba-100	74	34	said	say	VERB
faba-100	74	35	that	that	SCONJ
faba-100	74	36	there	there	PRON
faba-100	74	37	is	be	VERB
faba-100	74	38	influence	influence	NOUN
faba-100	74	39	of	of	ADP
faba-100	74	40	independent	independent	ADJ
faba-100	74	41	variable	variable	NOUN
faba-100	74	42	on	on	ADP
faba-100	74	43	dependent	dependent	ADJ
faba-100	74	44	variable	variable	NOUN
faba-100	74	45	simultaneously	simultaneously	ADV
faba-100	74	46	.	.	PUNCT
faba-100	75	1	nagelkerke	nagelkerke	NOUN
faba-100	75	2	r	r	PROPN
faba-100	75	3	square	square	NOUN
faba-100	75	4	is	be	AUX
faba-100	75	5	used	use	VERB
faba-100	75	6	to	to	PART
faba-100	75	7	get	get	VERB
faba-100	75	8	determination	determination	NOUN
faba-100	75	9	coefficient	coefficient	NOUN
faba-100	75	10	interpretable	interpretable	ADJ
faba-100	75	11	by	by	ADP
faba-100	75	12	dividing	divide	VERB
faba-100	75	13	cox	cox	PROPN
faba-100	75	14	and	and	CCONJ
faba-100	75	15	snell	snell	PROPN
faba-100	75	16	r2	r2	PROPN
faba-100	75	17	score	score	NOUN
faba-100	75	18	with	with	ADP
faba-100	75	19	maximum	maximum	ADJ
faba-100	75	20	score	score	NOUN
faba-100	75	21	(	(	PUNCT
faba-100	75	22	ghozali	ghozali	ADJ
faba-100	75	23	2009	2009	NUM
faba-100	75	24	)	)	PUNCT
faba-100	75	25	.	.	PUNCT
faba-100	76	1	logistic	logistic	ADJ
faba-100	76	2	regression	regression	NOUN
faba-100	76	3	model	model	NOUN
faba-100	76	4	in	in	ADP
faba-100	76	5	this	this	DET
faba-100	76	6	research	research	NOUN
faba-100	76	7	is	be	AUX
faba-100	76	8	:	:	PUNCT
faba-100	76	9	saq=	saq=	ADV
faba-100	76	10	α+β1at+	α+β1at+	PROPN
faba-100	76	11	β2	β2	VERB
faba-100	76	12	amc+е	amc+е	PUNCT
faba-100	76	13	(	(	PUNCT
faba-100	76	14	2	2	NUM
faba-100	76	15	)	)	PUNCT
faba-100	76	16	where	where	SCONJ
faba-100	76	17	:	:	PUNCT
faba-100	76	18	saq	saq	PROPN
faba-100	76	19	=	=	PUNCT
faba-100	76	20	sharia	sharia	PROPN
faba-100	76	21	audit	audit	NOUN
faba-100	76	22	quality	quality	NOUN
faba-100	76	23	α	α	NOUN
faba-100	76	24	=	=	SYM
faba-100	76	25	constant	constant	ADJ
faba-100	76	26	β1	β1	NOUN
faba-100	76	27	…	…	PUNCT
faba-100	76	28	βn	βn	NOUN
faba-100	77	1	=	=	PUNCT
faba-100	77	2	regression	regression	NOUN
faba-100	77	3	coefficient	coefficient	NOUN
faba-100	77	4	at	at	ADP
faba-100	77	5	=	=	NOUN
faba-100	77	6	audit	audit	NOUN
faba-100	77	7	tenure	tenure	NOUN
faba-100	77	8	amc	amc	PROPN
faba-100	77	9	=	=	PUNCT
faba-100	77	10	audit	audit	NOUN
faba-100	77	11	market	market	NOUN
faba-100	77	12	concentration	concentration	NOUN
faba-100	77	13	е	е	NOUN
faba-100	77	14	=	=	X
faba-100	77	15	error	error	NOUN
faba-100	77	16	wald	wald	NOUN
faba-100	77	17	test	test	NOUN
faba-100	77	18	is	be	AUX
faba-100	77	19	used	use	VERB
faba-100	77	20	to	to	PART
faba-100	77	21	examine	examine	VERB
faba-100	77	22	there	there	PRON
faba-100	77	23	is	be	VERB
faba-100	77	24	or	or	CCONJ
faba-100	77	25	not	not	PART
faba-100	77	26	influence	influence	NOUN
faba-100	77	27	of	of	ADP
faba-100	77	28	variable	variable	ADJ
faba-100	77	29	dependent	dependent	ADJ
faba-100	77	30	on	on	ADP
faba-100	77	31	independent	independent	ADJ
faba-100	77	32	variable	variable	NOUN
faba-100	77	33	partially	partially	ADV
faba-100	77	34	by	by	ADP
faba-100	77	35	comparing	compare	VERB
faba-100	77	36	wald	wald	NOUN
faba-100	77	37	statistic	statistic	NOUN
faba-100	77	38	score	score	NOUN
faba-100	77	39	with	with	ADP
faba-100	77	40	comparison	comparison	NOUN
faba-100	77	41	chi	chi	PROPN
faba-100	77	42	square	square	PROPN
faba-100	77	43	in	in	ADP
faba-100	77	44	freedom	freedom	NOUN
faba-100	77	45	degree	degree	NOUN
faba-100	77	46	(	(	PUNCT
faba-100	77	47	fd)=1	fd)=1	VERB
faba-100	77	48	alpha	alpha	NOUN
faba-100	77	49	5	5	NUM
faba-100	77	50	%	%	NOUN
faba-100	77	51	or	or	CCONJ
faba-100	77	52	with	with	ADP
faba-100	77	53	compare	compare	ADJ
faba-100	77	54	significance	significance	NOUN
faba-100	77	55	score	score	NOUN
faba-100	77	56	(	(	PUNCT
faba-100	77	57	p	p	NOUN
faba-100	77	58	-	-	PUNCT
faba-100	77	59	value	value	NOUN
faba-100	77	60	)	)	PUNCT
faba-100	77	61	with	with	ADP
faba-100	77	62	alpha	alpha	NOUN
faba-100	77	63	5	5	NUM
faba-100	77	64	%	%	NOUN
faba-100	77	65	where	where	SCONJ
faba-100	77	66	smaller	small	ADJ
faba-100	77	67	p	p	NOUN
faba-100	77	68	-	-	PUNCT
faba-100	77	69	value	value	NOUN
faba-100	77	70	from	from	ADP
faba-100	77	71	alpha	alpha	NOUN
faba-100	77	72	shows	show	NOUN
faba-100	77	73	that	that	SCONJ
faba-100	77	74	hypotheses	hypothesis	NOUN
faba-100	77	75	is	be	AUX
faba-100	77	76	accepted	accept	VERB
faba-100	77	77	or	or	CCONJ
faba-100	77	78	there	there	PRON
faba-100	77	79	is	be	VERB
faba-100	77	80	significance	significance	NOUN
faba-100	77	81	influence	influence	NOUN
faba-100	77	82	from	from	ADP
faba-100	77	83	dependent	dependent	ADJ
faba-100	77	84	variable	variable	NOUN
faba-100	77	85	on	on	ADP
faba-100	77	86	independent	independent	ADJ
faba-100	77	87	variable	variable	NOUN
faba-100	77	88	partially	partially	ADV
faba-100	77	89	(	(	PUNCT
faba-100	77	90	widarjono	widarjono	NOUN
faba-100	77	91	2010	2010	NUM
faba-100	77	92	)	)	PUNCT
faba-100	77	93	.	.	PUNCT
faba-100	78	1	results	result	NOUN
faba-100	78	2	and	and	CCONJ
faba-100	78	3	discussion	discussion	VERB
faba-100	78	4	the	the	DET
faba-100	78	5	following	follow	VERB
faba-100	78	6	table	table	NOUN
faba-100	78	7	present	present	ADJ
faba-100	78	8	sample	sample	NOUN
faba-100	78	9	selection	selection	NOUN
faba-100	78	10	procedure	procedure	NOUN
faba-100	78	11	:	:	PUNCT
faba-100	78	12	table	table	NOUN
faba-100	78	13	1	1	NUM
faba-100	78	14	.	.	PUNCT
faba-100	78	15	sample	sample	NOUN
faba-100	78	16	selection	selection	NOUN
faba-100	78	17	procedure	procedure	NOUN
faba-100	78	18	defined	define	VERB
faba-100	78	19	criteria	criterion	NOUN
faba-100	78	20	numbers	number	NOUN
faba-100	78	21	of	of	ADP
faba-100	78	22	company	company	NOUN
faba-100	78	23	numbers	number	NOUN
faba-100	78	24	of	of	ADP
faba-100	78	25	listed	list	VERB
faba-100	78	26	companies	company	NOUN
faba-100	78	27	at	at	ADP
faba-100	78	28	jii	jii	PROPN
faba-100	78	29	period	period	VERB
faba-100	78	30	2016	2016	NUM
faba-100	78	31	-	-	SYM
faba-100	78	32	2020	2020	NUM
faba-100	78	33	150	150	NUM
faba-100	78	34	incomplete	incomplete	ADJ
faba-100	78	35	data	datum	NOUN
faba-100	78	36	(	(	PUNCT
faba-100	78	37	60	60	NUM
faba-100	78	38	)	)	PUNCT
faba-100	78	39	numbers	number	NOUN
faba-100	78	40	of	of	ADP
faba-100	78	41	research	research	NOUN
faba-100	78	42	sample	sample	NOUN
faba-100	78	43	90	90	NUM
faba-100	78	44	source	source	NOUN
faba-100	78	45	:	:	PUNCT
faba-100	78	46	authors	author	NOUN
faba-100	78	47	'	'	PART
faba-100	78	48	own	own	ADJ
faba-100	78	49	calculations	calculation	NOUN
faba-100	78	50	,	,	PUNCT
faba-100	78	51	2021	2021	NUM
faba-100	78	52	the	the	DET
faba-100	78	53	following	follow	VERB
faba-100	78	54	tables	table	NOUN
faba-100	78	55	present	present	ADJ
faba-100	78	56	research	research	NOUN
faba-100	78	57	result	result	NOUN
faba-100	78	58	and	and	CCONJ
faba-100	78	59	the	the	DET
faba-100	78	60	analysis	analysis	NOUN
faba-100	78	61	table	table	NOUN
faba-100	78	62	2	2	NUM
faba-100	78	63	.	.	PUNCT
faba-100	78	64	descriptive	descriptive	ADJ
faba-100	78	65	statistics	statistic	NOUN
faba-100	78	66	analysis	analysis	NOUN
faba-100	78	67	result	result	VERB
faba-100	78	68	descriptive	descriptive	ADJ
faba-100	78	69	statistics	statistic	NOUN
faba-100	78	70	n	n	PRON
faba-100	78	71	minimum	minimum	ADJ
faba-100	78	72	maximum	maximum	ADJ
faba-100	78	73	mean	mean	ADJ
faba-100	78	74	std	std	NOUN
faba-100	78	75	.	.	PUNCT
faba-100	79	1	deviation	deviation	NOUN
faba-100	79	2	at	at	ADP
faba-100	79	3	90	90	NUM
faba-100	79	4	1	1	NUM
faba-100	79	5	3	3	NUM
faba-100	79	6	1.50	1.50	NUM
faba-100	79	7	0,675	0,675	NUM
faba-100	79	8	amc	amc	PROPN
faba-100	79	9	90	90	NUM
faba-100	79	10	0,003911784	0,003911784	PROPN
faba-100	79	11	1,568005860	1,568005860	PROPN
faba-100	79	12	0,390536923	0,390536923	NUM
faba-100	79	13	0,374260023	0,374260023	PROPN
faba-100	79	14	valid	valid	ADJ
faba-100	79	15	n	n	CCONJ
faba-100	79	16	(	(	PUNCT
faba-100	79	17	listwise	listwise	PROPN
faba-100	79	18	)	)	PUNCT
faba-100	79	19	90	90	NUM
faba-100	79	20	source	source	NOUN
faba-100	79	21	:	:	PUNCT
faba-100	79	22	processed	process	VERB
faba-100	79	23	spss	spss	PROPN
faba-100	79	24	output	output	NOUN
faba-100	79	25	,	,	PUNCT
faba-100	79	26	2021	2021	NUM
faba-100	79	27	the	the	DET
faba-100	79	28	data	datum	NOUN
faba-100	79	29	in	in	ADP
faba-100	79	30	table	table	NOUN
faba-100	79	31	1	1	NUM
faba-100	79	32	is	be	AUX
faba-100	79	33	known	know	VERB
faba-100	79	34	that	that	SCONJ
faba-100	79	35	numbers	number	NOUN
faba-100	79	36	of	of	ADP
faba-100	79	37	sample	sample	NOUN
faba-100	79	38	(	(	PUNCT
faba-100	79	39	n	n	CCONJ
faba-100	79	40	)	)	PUNCT
faba-100	79	41	are	be	AUX
faba-100	79	42	90	90	NUM
faba-100	79	43	companies	company	NOUN
faba-100	79	44	sample	sample	NOUN
faba-100	79	45	,	,	PUNCT
faba-100	79	46	audit	audit	NOUN
faba-100	79	47	tenure	tenure	NOUN
faba-100	79	48	has	have	VERB
faba-100	79	49	minimum	minimum	ADJ
faba-100	79	50	score	score	NOUN
faba-100	79	51	is	be	AUX
faba-100	79	52	1	1	NUM
faba-100	79	53	and	and	CCONJ
faba-100	79	54	maximum	maximum	NOUN
faba-100	79	55	is	be	AUX
faba-100	79	56	3	3	NUM
faba-100	79	57	that	that	PRON
faba-100	79	58	means	mean	VERB
faba-100	79	59	each	each	DET
faba-100	79	60	listed	list	VERB
faba-100	79	61	companies	company	NOUN
faba-100	79	62	at	at	ADP
faba-100	79	63	jii	jii	PROPN
faba-100	79	64	during	during	ADP
faba-100	79	65	june	june	PROPN
faba-100	79	66	-	-	PUNCT
faba-100	79	67	november	november	PROPN
faba-100	79	68	period	period	NOUN
faba-100	79	69	2016	2016	NUM
faba-100	79	70	-	-	SYM
faba-100	79	71	2020	2020	NUM
faba-100	79	72	have	have	AUX
faba-100	79	73	done	do	VERB
faba-100	79	74	audit	audit	NOUN
faba-100	79	75	at	at	ADP
faba-100	79	76	least	least	ADJ
faba-100	79	77	1	1	NUM
faba-100	79	78	tenure	tenure	NOUN
faba-100	79	79	and	and	CCONJ
faba-100	79	80	the	the	DET
faba-100	79	81	most	most	ADJ
faba-100	79	82	is	be	AUX
faba-100	79	83	3	3	NUM
faba-100	79	84	tenure	tenure	NOUN
faba-100	79	85	audit	audit	NOUN
faba-100	79	86	engagements	engagement	NOUN
faba-100	79	87	with	with	ADP
faba-100	79	88	the	the	DET
faba-100	79	89	same	same	ADJ
faba-100	79	90	paf	paf	NOUN
faba-100	79	91	and	and	CCONJ
faba-100	79	92	average	average	ADJ
faba-100	79	93	score	score	NOUN
faba-100	79	94	is	be	AUX
faba-100	79	95	1.5	1.5	NUM
faba-100	79	96	that	that	PRON
faba-100	79	97	means	mean	VERB
faba-100	79	98	,	,	PUNCT
faba-100	79	99	average	average	ADJ
faba-100	79	100	companies	company	NOUN
faba-100	79	101	have	have	VERB
faba-100	79	102	audit	audit	NOUN
faba-100	79	103	engagements	engagement	NOUN
faba-100	79	104	with	with	ADP
faba-100	79	105	the	the	DET
faba-100	79	106	same	same	ADJ
faba-100	79	107	paf	paf	NOUN
faba-100	79	108	is	be	AUX
faba-100	79	109	1	1	NUM
faba-100	79	110	until	until	ADP
faba-100	79	111	2	2	NUM
faba-100	79	112	times	time	NOUN
faba-100	79	113	.	.	PUNCT
faba-100	80	1	audit	audit	NOUN
faba-100	80	2	market	market	NOUN
faba-100	80	3	concentration	concentration	NOUN
faba-100	80	4	has	have	VERB
faba-100	80	5	minimum	minimum	ADJ
faba-100	80	6	score	score	NOUN
faba-100	80	7	is	be	AUX
faba-100	80	8	0.003911784	0.003911784	NUM
faba-100	80	9	,	,	PUNCT
faba-100	80	10	it	it	PRON
faba-100	80	11	is	be	AUX
faba-100	80	12	from	from	ADP
faba-100	80	13	inco	inco	NOUN
faba-100	80	14	company	company	NOUN
faba-100	80	15	and	and	CCONJ
faba-100	80	16	maximum	maximum	ADJ
faba-100	80	17	score	score	NOUN
faba-100	80	18	is	be	AUX
faba-100	80	19	1.568005860	1.568005860	NUM
faba-100	80	20	and	and	CCONJ
faba-100	80	21	it	it	PRON
faba-100	80	22	is	be	AUX
faba-100	80	23	from	from	ADP
faba-100	80	24	ptba	ptba	ADJ
faba-100	80	25	company	company	NOUN
faba-100	80	26	.	.	PUNCT
faba-100	81	1	the	the	DET
faba-100	81	2	companies	company	NOUN
faba-100	81	3	are	be	AUX
faba-100	81	4	mining	mining	NOUN
faba-100	81	5	sector	sector	NOUN
faba-100	81	6	,	,	PUNCT
faba-100	81	7	that	that	SCONJ
faba-100	81	8	score	score	NOUN
faba-100	81	9	is	be	AUX
faba-100	81	10	shown	show	VERB
faba-100	81	11	that	that	SCONJ
faba-100	81	12	based	base	VERB
faba-100	81	13	on	on	ADP
faba-100	81	14	total	total	ADJ
faba-100	81	15	asset	asset	NOUN
faba-100	81	16	client	client	NOUN
faba-100	81	17	,	,	PUNCT
faba-100	81	18	start	start	VERB
faba-100	81	19	from	from	ADP
faba-100	81	20	minimum	minimum	ADJ
faba-100	81	21	score	score	NOUN
faba-100	81	22	until	until	SCONJ
faba-100	81	23	maximum	maximum	ADJ
faba-100	81	24	score	score	NOUN
faba-100	81	25	of	of	ADP
faba-100	81	26	audit	audit	NOUN
faba-100	81	27	market	market	NOUN
faba-100	81	28	concentration	concentration	NOUN
faba-100	81	29	there	there	PRON
faba-100	81	30	is	be	VERB
faba-100	81	31	in	in	ADP
faba-100	81	32	mining	mining	NOUN
faba-100	81	33	sector	sector	NOUN
faba-100	81	34	and	and	CCONJ
faba-100	81	35	the	the	DET
faba-100	81	36	average	average	ADJ
faba-100	81	37	score	score	NOUN
faba-100	81	38	for	for	ADP
faba-100	81	39	audit	audit	NOUN
faba-100	81	40	market	market	NOUN
faba-100	81	41	concentration	concentration	NOUN
faba-100	81	42	is	be	AUX
faba-100	81	43	0.390536923	0.390536923	NUM
faba-100	81	44	.	.	PUNCT
faba-100	82	1	table	table	NOUN
faba-100	82	2	3	3	NUM
faba-100	82	3	.	.	PUNCT
faba-100	83	1	classical	classical	ADJ
faba-100	83	2	assume	assume	PROPN
faba-100	83	3	test	test	NOUN
faba-100	83	4	:	:	PUNCT
faba-100	83	5	multicollinearity	multicollinearity	NOUN
faba-100	83	6	test	test	NOUN
faba-100	83	7	.	.	PUNCT
faba-100	84	1	coefficientsα	coefficientsα	NOUN
faba-100	84	2	model	model	PROPN
faba-100	84	3	collinearity	collinearity	PROPN
faba-100	84	4	statistic	statistic	NOUN
faba-100	84	5	finance	finance	NOUN
faba-100	84	6	,	,	PUNCT
faba-100	84	7	accounting	accounting	NOUN
faba-100	84	8	and	and	CCONJ
faba-100	84	9	business	business	NOUN
faba-100	84	10	analysis	analysis	NOUN
faba-100	84	11	3	3	NUM
faba-100	84	12	(	(	PUNCT
faba-100	84	13	2	2	NUM
faba-100	84	14	)	)	PUNCT
faba-100	84	15	2021	2021	NUM
faba-100	84	16	154	154	NUM
faba-100	84	17	tolerance	tolerance	NOUN
faba-100	84	18	vif	vif	NOUN
faba-100	84	19	1	1	NUM
faba-100	84	20	.	.	PUNCT
faba-100	85	1	(	(	PUNCT
faba-100	85	2	constant	constant	ADJ
faba-100	85	3	)	)	PUNCT
faba-100	85	4	0.999	0.999	NUM
faba-100	85	5	1.001	1.001	NUM
faba-100	85	6	amc	amc	PROPN
faba-100	85	7	0.999	0.999	NUM
faba-100	85	8	1.001	1.001	NUM
faba-100	85	9	at	at	ADP
faba-100	85	10	a.	a.	NOUN
faba-100	85	11	dependent	dependent	ADJ
faba-100	85	12	variable	variable	NOUN
faba-100	85	13	:	:	PUNCT
faba-100	85	14	saq	saq	NUM
faba-100	85	15	source	source	NOUN
faba-100	85	16	:	:	PUNCT
faba-100	85	17	processed	process	VERB
faba-100	85	18	spss	spss	PROPN
faba-100	85	19	output	output	NOUN
faba-100	85	20	,	,	PUNCT
faba-100	85	21	2021	2021	NUM
faba-100	85	22	based	base	VERB
faba-100	85	23	on	on	ADP
faba-100	85	24	table	table	NOUN
faba-100	85	25	3	3	NUM
faba-100	85	26	,	,	PUNCT
faba-100	85	27	it	it	PRON
faba-100	85	28	showed	show	VERB
faba-100	85	29	that	that	SCONJ
faba-100	85	30	no	no	DET
faba-100	85	31	one	one	NUM
faba-100	85	32	independent	independent	ADJ
faba-100	85	33	variable	variable	NOUN
faba-100	85	34	have	have	VERB
faba-100	85	35	tolerance	tolerance	NOUN
faba-100	85	36	score	score	NOUN
faba-100	85	37	less	less	ADJ
faba-100	85	38	than	than	ADP
faba-100	85	39	0.1	0.1	NUM
faba-100	86	1	and	and	CCONJ
faba-100	86	2	no	no	DET
faba-100	86	3	one	one	NUM
faba-100	86	4	independent	independent	ADJ
faba-100	86	5	variable	variable	NOUN
faba-100	86	6	have	have	VERB
faba-100	86	7	vif	vif	NOUN
faba-100	86	8	score	score	VERB
faba-100	86	9	more	more	ADJ
faba-100	86	10	than	than	ADP
faba-100	86	11	10	10	NUM
faba-100	86	12	or	or	CCONJ
faba-100	86	13	score	score	VERB
faba-100	86	14	tolerance	tolerance	NOUN
faba-100	86	15	>	>	PUNCT
faba-100	86	16	0.1	0.1	NUM
faba-100	86	17	and	and	CCONJ
faba-100	86	18	vif	vif	NOUN
faba-100	86	19	<	<	PROPN
faba-100	86	20	10	10	NUM
faba-100	86	21	.	.	PUNCT
faba-100	87	1	so	so	ADV
faba-100	87	2	the	the	DET
faba-100	87	3	conclusion	conclusion	NOUN
faba-100	87	4	is	be	AUX
faba-100	87	5	there	there	PRON
faba-100	87	6	were	be	VERB
faba-100	87	7	not	not	PART
faba-100	87	8	multicollinearity	multicollinearity	NOUN
faba-100	87	9	between	between	ADP
faba-100	87	10	independent	independent	ADJ
faba-100	87	11	variable	variable	NOUN
faba-100	87	12	in	in	ADP
faba-100	87	13	this	this	DET
faba-100	87	14	research	research	NOUN
faba-100	87	15	.	.	PUNCT
faba-100	88	1	table	table	NOUN
faba-100	88	2	4	4	NUM
faba-100	88	3	.	.	X
faba-100	88	4	hypothesis	hypothesis	NOUN
faba-100	88	5	test	test	NOUN
faba-100	88	6	:	:	PUNCT
faba-100	89	1	hosmer	hosmer	PROPN
faba-100	89	2	and	and	CCONJ
faba-100	89	3	lemeshow	lemeshow	PROPN
faba-100	89	4	’s	’s	PART
faba-100	89	5	goodnes	goodne	NOUN
faba-100	89	6	of	of	ADP
faba-100	89	7	fit	fit	ADJ
faba-100	89	8	test	test	NOUN
faba-100	89	9	step	step	NOUN
faba-100	89	10	chi	chi	ADJ
faba-100	89	11	-	-	PUNCT
faba-100	89	12	square	square	ADJ
faba-100	89	13	df	df	PROPN
faba-100	89	14	sig	sig	NOUN
faba-100	89	15	.	.	PROPN
faba-100	89	16	1	1	NUM
faba-100	89	17	9.316	9.316	NUM
faba-100	89	18	8	8	NUM
faba-100	89	19	0.315	0.315	NUM
faba-100	89	20	source	source	NOUN
faba-100	89	21	:	:	PUNCT
faba-100	89	22	processed	process	VERB
faba-100	89	23	spss	spss	PROPN
faba-100	89	24	output	output	NOUN
faba-100	89	25	,	,	PUNCT
faba-100	89	26	2021	2021	NUM
faba-100	89	27	based	base	VERB
faba-100	89	28	on	on	ADP
faba-100	89	29	table	table	NOUN
faba-100	89	30	4	4	NUM
faba-100	89	31	,	,	PUNCT
faba-100	89	32	it	it	PRON
faba-100	89	33	knew	know	VERB
faba-100	89	34	that	that	SCONJ
faba-100	89	35	chi	chi	NOUN
faba-100	89	36	-	-	PUNCT
faba-100	89	37	square	square	NOUN
faba-100	89	38	9.316	9.316	NUM
faba-100	89	39	and	and	CCONJ
faba-100	89	40	significance	significance	NOUN
faba-100	89	41	is	be	AUX
faba-100	89	42	0.315	0.315	NUM
faba-100	89	43	.	.	PUNCT
faba-100	90	1	the	the	DET
faba-100	90	2	significance	significance	NOUN
faba-100	90	3	score	score	NOUN
faba-100	90	4	is	be	AUX
faba-100	90	5	bigger	big	ADJ
faba-100	90	6	than	than	ADP
faba-100	90	7	0.005	0.005	NUM
faba-100	90	8	so	so	ADV
faba-100	90	9	,	,	PUNCT
faba-100	90	10	h0	h0	PROPN
faba-100	90	11	is	be	AUX
faba-100	90	12	accepted	accept	VERB
faba-100	90	13	that	that	SCONJ
faba-100	90	14	means	mean	VERB
faba-100	90	15	,	,	PUNCT
faba-100	90	16	the	the	DET
faba-100	90	17	model	model	NOUN
faba-100	90	18	can	can	AUX
faba-100	90	19	predict	predict	VERB
faba-100	90	20	observation	observation	NOUN
faba-100	90	21	score	score	NOUN
faba-100	90	22	or	or	CCONJ
faba-100	90	23	can	can	AUX
faba-100	90	24	be	be	AUX
faba-100	90	25	said	say	VERB
faba-100	90	26	model	model	NOUN
faba-100	90	27	be	be	AUX
faba-100	90	28	able	able	ADJ
faba-100	90	29	to	to	PART
faba-100	90	30	accept	accept	VERB
faba-100	90	31	because	because	SCONJ
faba-100	90	32	it	it	PRON
faba-100	90	33	according	accord	VERB
faba-100	90	34	to	to	ADP
faba-100	90	35	the	the	DET
faba-100	90	36	observation	observation	NOUN
faba-100	90	37	data	datum	NOUN
faba-100	90	38	.	.	PUNCT
faba-100	91	1	table	table	NOUN
faba-100	91	2	5	5	NUM
faba-100	91	3	.	.	X
faba-100	91	4	hypothesis	hypothesis	NOUN
faba-100	91	5	test	test	NOUN
faba-100	91	6	:	:	PUNCT
faba-100	91	7	overall	overall	ADJ
faba-100	91	8	model	model	NOUN
faba-100	91	9	fit	fit	ADJ
faba-100	91	10	-2	-2	INTJ
faba-100	91	11	log	log	PROPN
faba-100	91	12	likehood	likehood	NOUN
faba-100	91	13	first	first	ADV
faba-100	91	14	-2	-2	INTJ
faba-100	91	15	log	log	PROPN
faba-100	91	16	likehood	likehood	NOUN
faba-100	91	17	(	(	PUNCT
faba-100	91	18	block	block	NOUN
faba-100	91	19	number=0	number=0	PROPN
faba-100	91	20	)	)	PUNCT
faba-100	91	21	87.229	87.229	NUM
faba-100	91	22	final	final	ADJ
faba-100	91	23	-2	-2	INTJ
faba-100	91	24	log	log	NOUN
faba-100	91	25	likehood	likehood	NOUN
faba-100	91	26	(	(	PUNCT
faba-100	91	27	block	block	NOUN
faba-100	91	28	number=1	number=1	PROPN
faba-100	91	29	)	)	PUNCT
faba-100	91	30	82.560	82.560	NUM
faba-100	91	31	source	source	NOUN
faba-100	91	32	:	:	PUNCT
faba-100	91	33	processed	process	VERB
faba-100	91	34	spss	spss	PROPN
faba-100	91	35	output	output	NOUN
faba-100	91	36	,	,	PUNCT
faba-100	91	37	2021	2021	NUM
faba-100	91	38	based	base	VERB
faba-100	91	39	on	on	ADP
faba-100	91	40	table	table	NOUN
faba-100	91	41	5	5	NUM
faba-100	91	42	,	,	PUNCT
faba-100	91	43	it	it	PRON
faba-100	91	44	knew	know	VERB
faba-100	91	45	first	first	ADV
faba-100	91	46	-2	-2	INTJ
faba-100	92	1	log	log	PROPN
faba-100	92	2	likehood	likehood	NOUN
faba-100	92	3	has	have	AUX
faba-100	92	4	decrease	decrease	NOUN
faba-100	92	5	if	if	SCONJ
faba-100	92	6	it	it	PRON
faba-100	92	7	compare	compare	VERB
faba-100	92	8	with	with	ADP
faba-100	92	9	final	final	ADJ
faba-100	92	10	-2	-2	INTJ
faba-100	92	11	log	log	NOUN
faba-100	92	12	likehood	likehood	NOUN
faba-100	92	13	,	,	PUNCT
faba-100	92	14	that	that	PRON
faba-100	92	15	means	mean	VERB
faba-100	92	16	,	,	PUNCT
faba-100	92	17	addition	addition	NOUN
faba-100	92	18	of	of	ADP
faba-100	92	19	2	2	NUM
faba-100	92	20	independent	independent	ADJ
faba-100	92	21	variables	variable	NOUN
faba-100	92	22	into	into	ADP
faba-100	92	23	regression	regression	NOUN
faba-100	92	24	model	model	NOUN
faba-100	92	25	was	be	AUX
faba-100	92	26	repairing	repair	VERB
faba-100	92	27	model	model	NOUN
faba-100	92	28	fit	fit	ADJ
faba-100	92	29	and	and	CCONJ
faba-100	92	30	showing	show	VERB
faba-100	92	31	better	well	ADJ
faba-100	92	32	regression	regression	NOUN
faba-100	92	33	model	model	NOUN
faba-100	92	34	.	.	PUNCT
faba-100	93	1	table	table	NOUN
faba-100	93	2	6	6	NUM
faba-100	93	3	.	.	PUNCT
faba-100	93	4	hypothesis	hypothesis	NOUN
faba-100	93	5	test	test	NOUN
faba-100	93	6	:	:	PUNCT
faba-100	93	7	the	the	DET
faba-100	93	8	result	result	NOUN
faba-100	93	9	of	of	ADP
faba-100	93	10	comparison	comparison	NOUN
faba-100	93	11	-2ll	-2ll	NUM
faba-100	93	12	score	score	NOUN
faba-100	93	13	omnibus	omnibus	NOUN
faba-100	93	14	test	test	NOUN
faba-100	93	15	model	model	NOUN
faba-100	93	16	coefficients	coefficient	VERB
faba-100	93	17	chi	chi	ADJ
faba-100	93	18	-	-	PUNCT
faba-100	93	19	square	square	ADJ
faba-100	93	20	df	df	PROPN
faba-100	93	21	sig	sig	PROPN
faba-100	93	22	.	.	PUNCT
faba-100	94	1	step	step	NOUN
faba-100	94	2	1	1	NUM
faba-100	94	3	step	step	NOUN
faba-100	94	4	4.669	4.669	NUM
faba-100	94	5	2	2	NUM
faba-100	94	6	0.097	0.097	NUM
faba-100	94	7	block	block	VERB
faba-100	94	8	4.669	4.669	NUM
faba-100	94	9	2	2	NUM
faba-100	94	10	0.097	0.097	NUM
faba-100	94	11	model	model	NOUN
faba-100	94	12	4.669	4.669	NUM
faba-100	94	13	2	2	NUM
faba-100	94	14	0.097	0.097	NUM
faba-100	94	15	source	source	NOUN
faba-100	94	16	:	:	PUNCT
faba-100	94	17	processed	process	VERB
faba-100	94	18	spss	spss	PROPN
faba-100	94	19	output	output	NOUN
faba-100	94	20	,	,	PUNCT
faba-100	94	21	2021	2021	NUM
faba-100	94	22	table	table	NOUN
faba-100	94	23	6	6	NUM
faba-100	94	24	shows	show	VERB
faba-100	94	25	the	the	DET
faba-100	94	26	comparison	comparison	NOUN
faba-100	94	27	of	of	ADP
faba-100	94	28	-2log	-2log	PROPN
faba-100	94	29	likehood	likehood	PROPN
faba-100	94	30	which	which	PRON
faba-100	94	31	the	the	DET
faba-100	94	32	comparison	comparison	NOUN
faba-100	94	33	follows	follow	VERB
faba-100	94	34	chi	chi	ADJ
faba-100	94	35	-	-	PUNCT
faba-100	94	36	square	square	ADJ
faba-100	94	37	distribution	distribution	NOUN
faba-100	94	38	,	,	PUNCT
faba-100	94	39	from	from	ADP
faba-100	94	40	that	that	DET
faba-100	94	41	table	table	NOUN
faba-100	94	42	was	be	AUX
faba-100	94	43	known	know	VERB
faba-100	94	44	that	that	DET
faba-100	94	45	significance	significance	NOUN
faba-100	94	46	score	score	VERB
faba-100	94	47	0.097	0.097	NUM
faba-100	94	48	or	or	CCONJ
faba-100	94	49	9.7	9.7	NUM
faba-100	94	50	%	%	NOUN
faba-100	94	51	,	,	PUNCT
faba-100	94	52	that	that	PRON
faba-100	94	53	means	mean	VERB
faba-100	94	54	0.097	0.097	NUM
faba-100	94	55	score	score	NOUN
faba-100	94	56	is	be	AUX
faba-100	94	57	bigger	big	ADJ
faba-100	94	58	than	than	SCONJ
faba-100	94	59	α	α	NOUN
faba-100	94	60	that	that	PRON
faba-100	94	61	is	be	AUX
faba-100	94	62	0.05	0.05	NUM
faba-100	94	63	(	(	PUNCT
faba-100	94	64	α=	α=	NOUN
faba-100	94	65	0.05	0.05	NUM
faba-100	94	66	or	or	CCONJ
faba-100	94	67	5	5	NUM
faba-100	94	68	%	%	NOUN
faba-100	94	69	)	)	PUNCT
faba-100	94	70	due	due	ADP
faba-100	94	71	to	to	ADP
faba-100	94	72	significance	significance	NOUN
faba-100	94	73	value	value	NOUN
faba-100	94	74	in	in	ADP
faba-100	94	75	that	that	DET
faba-100	94	76	test	test	NOUN
faba-100	94	77	is	be	AUX
faba-100	94	78	bigger	big	ADJ
faba-100	94	79	than	than	ADP
faba-100	94	80	α	α	NOUN
faba-100	94	81	,	,	PUNCT
faba-100	94	82	so	so	SCONJ
faba-100	94	83	it	it	PRON
faba-100	94	84	can	can	AUX
faba-100	94	85	be	be	AUX
faba-100	94	86	interpreted	interpret	VERB
faba-100	94	87	that	that	SCONJ
faba-100	94	88	audit	audit	NOUN
faba-100	94	89	tenure	tenure	NOUN
faba-100	94	90	and	and	CCONJ
faba-100	94	91	audit	audit	NOUN
faba-100	94	92	market	market	NOUN
faba-100	94	93	concentration	concentration	NOUN
faba-100	94	94	have	have	VERB
faba-100	94	95	negative	negative	ADJ
faba-100	94	96	influence	influence	NOUN
faba-100	94	97	on	on	ADP
faba-100	94	98	sharia	sharia	PROPN
faba-100	94	99	audit	audit	NOUN
faba-100	94	100	quality	quality	NOUN
faba-100	94	101	with	with	ADP
faba-100	94	102	low	low	ADJ
faba-100	94	103	significance	significance	NOUN
faba-100	94	104	.	.	PUNCT
faba-100	95	1	table	table	NOUN
faba-100	95	2	7	7	NUM
faba-100	95	3	.	.	X
faba-100	95	4	hypothesis	hypothesis	NOUN
faba-100	95	5	test	test	NOUN
faba-100	95	6	:	:	PUNCT
faba-100	95	7	test	test	NOUN
faba-100	95	8	result	result	NOUN
faba-100	95	9	of	of	ADP
faba-100	95	10	nagelkerke	nagelkerke	NOUN
faba-100	95	11	r	r	PROPN
faba-100	95	12	square	square	ADJ
faba-100	95	13	model	model	NOUN
faba-100	95	14	summary	summary	NOUN
faba-100	95	15	step	step	NOUN
faba-100	95	16	-2	-2	INTJ
faba-100	96	1	log	log	VERB
faba-100	96	2	likehood	likehood	PROPN
faba-100	96	3	cox	cox	PROPN
faba-100	96	4	&	&	CCONJ
faba-100	96	5	snell	snell	PROPN
faba-100	96	6	r	r	PROPN
faba-100	96	7	square	square	PROPN
faba-100	96	8	nagelkerke	nagelkerke	PROPN
faba-100	96	9	r	r	NOUN
faba-100	96	10	square	square	ADJ
faba-100	96	11	1	1	NUM
faba-100	96	12	82.560a	82.560a	NUM
faba-100	96	13	0.051	0.051	NUM
faba-100	96	14	0.081	0.081	NUM
faba-100	96	15	source	source	NOUN
faba-100	96	16	:	:	PUNCT
faba-100	96	17	processed	process	VERB
faba-100	96	18	spss	spss	PROPN
faba-100	96	19	output	output	NOUN
faba-100	96	20	,	,	PUNCT
faba-100	96	21	2021	2021	NUM
faba-100	96	22	based	base	VERB
faba-100	96	23	on	on	ADP
faba-100	96	24	table	table	NOUN
faba-100	96	25	7	7	NUM
faba-100	96	26	knew	know	VERB
faba-100	96	27	that	that	DET
faba-100	96	28	nagelkerke	nagelkerke	PROPN
faba-100	96	29	r	r	PROPN
faba-100	96	30	square	square	ADJ
faba-100	96	31	score	score	NOUN
faba-100	96	32	is	be	AUX
faba-100	96	33	0.081	0.081	NUM
faba-100	96	34	,	,	PUNCT
faba-100	96	35	that	that	PRON
faba-100	96	36	means	mean	VERB
faba-100	96	37	8.1	8.1	NUM
faba-100	96	38	%	%	NOUN
faba-100	96	39	variability	variability	NOUN
faba-100	96	40	of	of	ADP
faba-100	96	41	dependent	dependent	ADJ
faba-100	96	42	variable	variable	NOUN
faba-100	96	43	can	can	AUX
faba-100	96	44	be	be	AUX
faba-100	96	45	explained	explain	VERB
faba-100	96	46	by	by	ADP
faba-100	96	47	variability	variability	NOUN
faba-100	96	48	of	of	ADP
faba-100	96	49	independent	independent	ADJ
faba-100	96	50	variables	variable	NOUN
faba-100	96	51	,	,	PUNCT
faba-100	96	52	that	that	PRON
faba-100	96	53	means	mean	VERB
faba-100	96	54	in	in	ADP
faba-100	96	55	this	this	DET
faba-100	96	56	research	research	NOUN
faba-100	96	57	,	,	PUNCT
faba-100	96	58	variability	variability	NOUN
faba-100	96	59	of	of	ADP
faba-100	96	60	audit	audit	NOUN
faba-100	96	61	tenure	tenure	NOUN
faba-100	96	62	variable	variable	NOUN
faba-100	96	63	and	and	CCONJ
faba-100	96	64	audit	audit	NOUN
faba-100	96	65	market	market	NOUN
faba-100	96	66	concentration	concentration	NOUN
faba-100	96	67	variable	variable	NOUN
faba-100	96	68	explain	explain	VERB
faba-100	96	69	dependent	dependent	ADJ
faba-100	96	70	variable	variable	NOUN
faba-100	96	71	(	(	PUNCT
faba-100	96	72	sharia	sharia	PROPN
faba-100	96	73	audit	audit	NOUN
faba-100	96	74	quality	quality	NOUN
faba-100	96	75	)	)	PUNCT
faba-100	96	76	is	be	AUX
faba-100	96	77	8.1	8.1	NUM
faba-100	96	78	%	%	NOUN
faba-100	96	79	and	and	CCONJ
faba-100	96	80	91.9	91.9	NUM
faba-100	96	81	%	%	NOUN
faba-100	96	82	is	be	AUX
faba-100	96	83	explained	explain	VERB
faba-100	96	84	by	by	ADP
faba-100	96	85	outside	outside	ADP
faba-100	96	86	of	of	ADP
faba-100	96	87	research	research	NOUN
faba-100	96	88	variables	variable	NOUN
faba-100	96	89	.	.	PUNCT
faba-100	97	1	table	table	NOUN
faba-100	97	2	7	7	NUM
faba-100	97	3	.	.	X
faba-100	97	4	hypothesis	hypothesis	NOUN
faba-100	97	5	test	test	NOUN
faba-100	97	6	:	:	PUNCT
faba-100	97	7	logistic	logistic	ADJ
faba-100	97	8	regression	regression	NOUN
faba-100	97	9	model	model	NOUN
faba-100	97	10	result	result	PROPN
faba-100	97	11	b	b	PROPN
faba-100	97	12	s.e	s.e	PROPN
faba-100	97	13	wald	wald	PROPN
faba-100	97	14	df	df	PROPN
faba-100	97	15	sig	sig	PROPN
faba-100	97	16	.	.	PUNCT
faba-100	98	1	exp(b	exp(b	NUM
faba-100	98	2	)	)	PUNCT
faba-100	98	3	at	at	ADP
faba-100	98	4	-0.658	-0.658	NUM
faba-100	98	5	0.379	0.379	NUM
faba-100	98	6	3.011	3.011	NUM
faba-100	98	7	1	1	NUM
faba-100	98	8	0.083	0.083	NUM
faba-100	98	9	0.518	0.518	NUM
faba-100	98	10	amc	amc	PROPN
faba-100	98	11	-0.891	-0.891	NUM
faba-100	98	12	0.689	0.689	NUM
faba-100	98	13	1.672	1.672	NUM
faba-100	98	14	1	1	NUM
faba-100	98	15	0.196	0.196	NUM
faba-100	98	16	0.410	0.410	NUM
faba-100	98	17	finance	finance	NOUN
faba-100	98	18	,	,	PUNCT
faba-100	98	19	accounting	accounting	NOUN
faba-100	98	20	and	and	CCONJ
faba-100	98	21	business	business	NOUN
faba-100	98	22	analysis	analysis	NOUN
faba-100	98	23	3	3	NUM
faba-100	98	24	(	(	PUNCT
faba-100	98	25	2	2	NUM
faba-100	98	26	)	)	PUNCT
faba-100	98	27	2021	2021	NUM
faba-100	98	28	155	155	NUM
faba-100	98	29	constant	constant	ADJ
faba-100	98	30	2.887	2.887	NUM
faba-100	98	31	0.769	0.769	NUM
faba-100	98	32	14.081	14.081	NUM
faba-100	98	33	1	1	NUM
faba-100	98	34	0.00	0.00	NUM
faba-100	98	35	17.933	17.933	NUM
faba-100	98	36	source	source	NOUN
faba-100	98	37	:	:	PUNCT
faba-100	98	38	processed	process	VERB
faba-100	98	39	spss	spss	PROPN
faba-100	98	40	output	output	NOUN
faba-100	98	41	,	,	PUNCT
faba-100	98	42	2021	2021	NUM
faba-100	98	43	so	so	SCONJ
faba-100	98	44	the	the	DET
faba-100	98	45	result	result	NOUN
faba-100	98	46	model	model	NOUN
faba-100	98	47	from	from	ADP
faba-100	98	48	the	the	DET
faba-100	98	49	test	test	NOUN
faba-100	98	50	on	on	ADP
faba-100	98	51	logistic	logistic	ADJ
faba-100	98	52	regression	regression	NOUN
faba-100	98	53	model	model	NOUN
faba-100	98	54	is	be	AUX
faba-100	98	55	:	:	PUNCT
faba-100	98	56	saq=2.887	saq=2.887	ADJ
faba-100	98	57	-	-	PUNCT
faba-100	98	58	0.658	0.658	NUM
faba-100	98	59	at-0.891	at-0.891	PROPN
faba-100	98	60	amc	amc	PROPN
faba-100	98	61	interpretations	interpretation	NOUN
faba-100	98	62	of	of	ADP
faba-100	98	63	logistic	logistic	ADJ
faba-100	98	64	regression	regression	NOUN
faba-100	98	65	model	model	NOUN
faba-100	98	66	above	above	ADV
faba-100	98	67	are	be	AUX
faba-100	98	68	:	:	PUNCT
faba-100	98	69	1	1	X
faba-100	98	70	)	)	PUNCT
faba-100	98	71	constanta	constanta	PROPN
faba-100	98	72	score	score	NOUN
faba-100	98	73	is	be	AUX
faba-100	98	74	2.887	2.887	NUM
faba-100	98	75	with	with	ADP
faba-100	98	76	positive	positive	ADJ
faba-100	98	77	coefficient	coefficient	NOUN
faba-100	98	78	direction	direction	NOUN
faba-100	98	79	showed	show	VERB
faba-100	98	80	if	if	SCONJ
faba-100	98	81	audit	audit	NOUN
faba-100	98	82	tenure	tenure	NOUN
faba-100	98	83	variable	variable	NOUN
faba-100	98	84	and	and	CCONJ
faba-100	98	85	audit	audit	NOUN
faba-100	98	86	market	market	NOUN
faba-100	98	87	concentration	concentration	NOUN
faba-100	98	88	variable	variable	NOUN
faba-100	98	89	changed	change	VERB
faba-100	98	90	in	in	ADP
faba-100	98	91	positive	positive	ADJ
faba-100	98	92	direction	direction	NOUN
faba-100	98	93	so	so	SCONJ
faba-100	98	94	sharia	sharia	PROPN
faba-100	98	95	audit	audit	PROPN
faba-100	98	96	quality	quality	NOUN
faba-100	98	97	will	will	AUX
faba-100	98	98	increase	increase	VERB
faba-100	98	99	and	and	CCONJ
faba-100	98	100	if	if	SCONJ
faba-100	98	101	changed	change	VERB
faba-100	98	102	in	in	ADP
faba-100	98	103	negative	negative	ADJ
faba-100	98	104	direction	direction	NOUN
faba-100	98	105	so	so	SCONJ
faba-100	98	106	sharia	sharia	PROPN
faba-100	98	107	audit	audit	PROPN
faba-100	98	108	quality	quality	NOUN
faba-100	98	109	will	will	AUX
faba-100	98	110	decrease	decrease	VERB
faba-100	98	111	.	.	PUNCT
faba-100	99	1	2	2	NUM
faba-100	99	2	)	)	PUNCT
faba-100	99	3	audit	audit	NOUN
faba-100	99	4	tenure	tenure	NOUN
faba-100	99	5	(	(	PUNCT
faba-100	99	6	at	at	ADP
faba-100	99	7	)	)	PUNCT
faba-100	99	8	variable	variable	ADJ
faba-100	99	9	regression	regression	NOUN
faba-100	99	10	coefficient	coefficient	NOUN
faba-100	99	11	score	score	NOUN
faba-100	99	12	is	be	AUX
faba-100	99	13	-0.658	-0.658	PUNCT
faba-100	99	14	with	with	ADP
faba-100	99	15	negative	negative	ADJ
faba-100	99	16	direction	direction	NOUN
faba-100	99	17	has	have	AUX
faba-100	99	18	meant	mean	VERB
faba-100	99	19	that	that	SCONJ
faba-100	99	20	every	every	DET
faba-100	99	21	there	there	PRON
faba-100	99	22	is	be	VERB
faba-100	99	23	increase	increase	NOUN
faba-100	99	24	of	of	ADP
faba-100	99	25	1	1	NUM
faba-100	99	26	on	on	ADP
faba-100	99	27	audit	audit	NOUN
faba-100	99	28	tenure	tenure	NOUN
faba-100	99	29	so	so	SCONJ
faba-100	99	30	the	the	DET
faba-100	99	31	probability	probability	NOUN
faba-100	99	32	sharia	sharia	PROPN
faba-100	99	33	audit	audit	PROPN
faba-100	99	34	quality	quality	NOUN
faba-100	99	35	occurs	occur	VERB
faba-100	99	36	will	will	AUX
faba-100	99	37	decrease	decrease	VERB
faba-100	99	38	.	.	PUNCT
faba-100	100	1	3	3	X
faba-100	100	2	)	)	PUNCT
faba-100	100	3	audit	audit	NOUN
faba-100	100	4	market	market	NOUN
faba-100	100	5	concentration	concentration	NOUN
faba-100	100	6	(	(	PUNCT
faba-100	100	7	amc	amc	NOUN
faba-100	100	8	)	)	PUNCT
faba-100	100	9	regression	regression	NOUN
faba-100	100	10	coefficient	coefficient	NOUN
faba-100	100	11	score	score	NOUN
faba-100	100	12	is	be	AUX
faba-100	100	13	-0.891	-0.891	NOUN
faba-100	100	14	with	with	ADP
faba-100	100	15	negative	negative	ADJ
faba-100	100	16	direction	direction	NOUN
faba-100	100	17	has	have	AUX
faba-100	100	18	means	mean	VERB
faba-100	100	19	that	that	SCONJ
faba-100	100	20	every	every	DET
faba-100	100	21	there	there	PRON
faba-100	100	22	is	be	VERB
faba-100	100	23	increase	increase	NOUN
faba-100	100	24	of	of	ADP
faba-100	100	25	1	1	NUM
faba-100	100	26	on	on	ADP
faba-100	100	27	audit	audit	NOUN
faba-100	100	28	market	market	NOUN
faba-100	100	29	concentration	concentration	NOUN
faba-100	100	30	so	so	SCONJ
faba-100	100	31	the	the	DET
faba-100	100	32	probability	probability	NOUN
faba-100	100	33	sharia	sharia	PROPN
faba-100	100	34	audit	audit	PROPN
faba-100	100	35	quality	quality	NOUN
faba-100	100	36	occurs	occur	VERB
faba-100	100	37	will	will	AUX
faba-100	100	38	decrease	decrease	VERB
faba-100	100	39	.	.	PUNCT
faba-100	101	1	table	table	NOUN
faba-100	101	2	8	8	NUM
faba-100	101	3	.	.	PUNCT
faba-100	102	1	hypothesis	hypothesis	NOUN
faba-100	102	2	test	test	NOUN
faba-100	102	3	:	:	PUNCT
faba-100	102	4	wald	wald	PROPN
faba-100	102	5	test	test	NOUN
faba-100	102	6	result	result	NOUN
faba-100	102	7	.	.	PUNCT
faba-100	103	1	wald	wald	PROPN
faba-100	103	2	sig	sig	PROPN
faba-100	103	3	.	.	PUNCT
faba-100	104	1	at	at	ADP
faba-100	104	2	3.001	3.001	NUM
faba-100	104	3	0.083	0.083	NUM
faba-100	104	4	amc	amc	PROPN
faba-100	104	5	1.672	1.672	NUM
faba-100	104	6	0.196	0.196	NUM
faba-100	104	7	constant	constant	ADJ
faba-100	104	8	0.00	0.00	NUM
faba-100	104	9	0.00	0.00	NUM
faba-100	104	10	source	source	NOUN
faba-100	104	11	:	:	PUNCT
faba-100	104	12	processed	process	VERB
faba-100	104	13	spss	spss	PROPN
faba-100	104	14	output	output	NOUN
faba-100	104	15	,	,	PUNCT
faba-100	104	16	2021	2021	NUM
faba-100	104	17	based	base	VERB
faba-100	104	18	on	on	ADP
faba-100	104	19	wald	wald	PROPN
faba-100	104	20	test	test	NOUN
faba-100	104	21	result	result	NOUN
faba-100	104	22	above	above	ADV
faba-100	104	23	,	,	PUNCT
faba-100	104	24	so	so	CCONJ
faba-100	104	25	the	the	DET
faba-100	104	26	interpretations	interpretation	NOUN
faba-100	104	27	from	from	ADP
faba-100	104	28	wald	wald	PROPN
faba-100	104	29	test	test	NOUN
faba-100	104	30	are	be	AUX
faba-100	104	31	:	:	PUNCT
faba-100	104	32	1	1	NUM
faba-100	104	33	)	)	PUNCT
faba-100	104	34	audit	audit	NOUN
faba-100	104	35	tenure	tenure	NOUN
faba-100	104	36	variable	variable	NOUN
faba-100	104	37	in	in	ADP
faba-100	104	38	wald	wald	PROPN
faba-100	104	39	test	test	NOUN
faba-100	104	40	got	get	VERB
faba-100	104	41	score	score	NOUN
faba-100	104	42	3.011	3.011	NUM
faba-100	104	43	with	with	ADP
faba-100	104	44	significance	significance	NOUN
faba-100	104	45	level	level	NOUN
faba-100	104	46	0.083	0.083	NUM
faba-100	104	47	or	or	CCONJ
faba-100	104	48	8.3	8.3	NUM
faba-100	104	49	%	%	NOUN
faba-100	104	50	that	that	PRON
faba-100	104	51	means	mean	VERB
faba-100	104	52	,	,	PUNCT
faba-100	104	53	it	it	PRON
faba-100	104	54	bigger	big	ADJ
faba-100	104	55	than	than	ADP
faba-100	104	56	α	α	NOUN
faba-100	104	57	(	(	PUNCT
faba-100	104	58	5	5	NUM
faba-100	104	59	%	%	NOUN
faba-100	104	60	)	)	PUNCT
faba-100	105	1	so	so	ADV
faba-100	105	2	,	,	PUNCT
faba-100	105	3	audit	audit	NOUN
faba-100	105	4	tenure	tenure	NOUN
faba-100	105	5	did	do	AUX
faba-100	105	6	not	not	PART
faba-100	105	7	influence	influence	VERB
faba-100	105	8	on	on	ADP
faba-100	105	9	sharia	sharia	PROPN
faba-100	105	10	audit	audit	NOUN
faba-100	105	11	quality	quality	NOUN
faba-100	105	12	.	.	PUNCT
faba-100	106	1	2	2	X
faba-100	106	2	)	)	PUNCT
faba-100	106	3	audit	audit	NOUN
faba-100	106	4	market	market	NOUN
faba-100	106	5	concentration	concentration	NOUN
faba-100	106	6	in	in	ADP
faba-100	106	7	wald	wald	PROPN
faba-100	106	8	test	test	NOUN
faba-100	106	9	got	get	VERB
faba-100	106	10	score	score	NOUN
faba-100	106	11	1.672	1.672	NUM
faba-100	106	12	with	with	ADP
faba-100	106	13	significance	significance	NOUN
faba-100	106	14	level	level	NOUN
faba-100	106	15	0.196	0.196	NUM
faba-100	106	16	or	or	CCONJ
faba-100	106	17	19.6	19.6	NUM
faba-100	106	18	%	%	NOUN
faba-100	106	19	that	that	PRON
faba-100	106	20	means	mean	VERB
faba-100	106	21	,	,	PUNCT
faba-100	106	22	it	it	PRON
faba-100	106	23	bigger	big	ADJ
faba-100	106	24	than	than	ADP
faba-100	106	25	α	α	NOUN
faba-100	106	26	(	(	PUNCT
faba-100	106	27	5	5	NUM
faba-100	106	28	%	%	NOUN
faba-100	106	29	)	)	PUNCT
faba-100	107	1	so	so	ADV
faba-100	107	2	,	,	PUNCT
faba-100	107	3	audit	audit	NOUN
faba-100	107	4	market	market	NOUN
faba-100	107	5	concentration	concentration	NOUN
faba-100	107	6	did	do	AUX
faba-100	107	7	not	not	PART
faba-100	107	8	influence	influence	VERB
faba-100	107	9	on	on	ADP
faba-100	107	10	sharia	sharia	PROPN
faba-100	107	11	audit	audit	PROPN
faba-100	107	12	quality	quality	NOUN
faba-100	107	13	.	.	PUNCT
faba-100	108	1	discussion	discussion	NOUN
faba-100	108	2	audit	audit	NOUN
faba-100	108	3	tenure	tenure	NOUN
faba-100	108	4	has	have	VERB
faba-100	108	5	negative	negative	ADJ
faba-100	108	6	influece	influece	PROPN
faba-100	108	7	and	and	CCONJ
faba-100	108	8	significance	significance	NOUN
faba-100	108	9	on	on	ADP
faba-100	108	10	sharia	sharia	PROPN
faba-100	108	11	audit	audit	NOUN
faba-100	108	12	quality	quality	NOUN
faba-100	108	13	based	base	VERB
faba-100	108	14	on	on	ADP
faba-100	108	15	the	the	DET
faba-100	108	16	tests	test	NOUN
faba-100	108	17	result	result	VERB
faba-100	108	18	above	above	ADP
faba-100	108	19	so	so	ADV
faba-100	108	20	,	,	PUNCT
faba-100	108	21	h1	h1	PROPN
faba-100	108	22	is	be	AUX
faba-100	108	23	accepted	accept	VERB
faba-100	108	24	but	but	CCONJ
faba-100	108	25	low	low	ADJ
faba-100	108	26	significance	significance	NOUN
faba-100	108	27	.	.	PUNCT
faba-100	109	1	this	this	DET
faba-100	109	2	result	result	NOUN
faba-100	109	3	support	support	NOUN
faba-100	109	4	previous	previous	ADJ
faba-100	109	5	researches	research	NOUN
faba-100	109	6	from	from	ADP
faba-100	109	7	(	(	PUNCT
faba-100	109	8	andriani	andriani	ADJ
faba-100	109	9	and	and	CCONJ
faba-100	109	10	nursiam	nursiam	PROPN
faba-100	109	11	2018	2018	NUM
faba-100	109	12	)	)	PUNCT
faba-100	109	13	,	,	PUNCT
faba-100	109	14	(	(	PUNCT
faba-100	109	15	kurniasih	kurniasih	NOUN
faba-100	109	16	and	and	CCONJ
faba-100	109	17	rohman	rohman	NOUN
faba-100	109	18	2014	2014	NUM
faba-100	109	19	)	)	PUNCT
faba-100	109	20	,	,	PUNCT
faba-100	109	21	and	and	CCONJ
faba-100	109	22	(	(	PUNCT
faba-100	109	23	febriyanti	febriyanti	NOUN
faba-100	109	24	and	and	CCONJ
faba-100	109	25	mertha	mertha	NOUN
faba-100	109	26	2014	2014	NUM
faba-100	109	27	)	)	PUNCT
faba-100	109	28	.	.	PUNCT
faba-100	110	1	this	this	DET
faba-100	110	2	hypothesis	hypothesis	NOUN
faba-100	110	3	is	be	AUX
faba-100	110	4	accepted	accept	VERB
faba-100	110	5	because	because	SCONJ
faba-100	110	6	there	there	PRON
faba-100	110	7	is	be	VERB
faba-100	110	8	limited	limited	ADJ
faba-100	110	9	information	information	NOUN
faba-100	110	10	,	,	PUNCT
faba-100	110	11	data	datum	NOUN
faba-100	110	12	,	,	PUNCT
faba-100	110	13	and	and	CCONJ
faba-100	110	14	evidence	evidence	NOUN
faba-100	110	15	related	relate	VERB
faba-100	110	16	to	to	ADP
faba-100	110	17	company	company	NOUN
faba-100	110	18	,	,	PUNCT
faba-100	110	19	then	then	ADV
faba-100	110	20	,	,	PUNCT
faba-100	110	21	audit	audit	NOUN
faba-100	110	22	failure	failure	NOUN
faba-100	110	23	often	often	ADV
faba-100	110	24	occur	occur	VERB
faba-100	110	25	when	when	SCONJ
faba-100	110	26	first	first	ADJ
faba-100	110	27	audit	audit	NOUN
faba-100	110	28	engagement	engagement	NOUN
faba-100	110	29	and	and	CCONJ
faba-100	110	30	financial	financial	ADJ
faba-100	110	31	statement	statement	NOUN
faba-100	110	32	fraud	fraud	NOUN
faba-100	110	33	often	often	ADV
faba-100	110	34	occur	occur	VERB
faba-100	110	35	in	in	ADP
faba-100	110	36	first	first	ADJ
faba-100	110	37	years	year	NOUN
faba-100	110	38	audit	audit	NOUN
faba-100	110	39	.	.	PUNCT
faba-100	111	1	audit	audit	NOUN
faba-100	111	2	market	market	NOUN
faba-100	111	3	concentration	concentration	NOUN
faba-100	111	4	has	have	VERB
faba-100	111	5	positive	positive	ADJ
faba-100	111	6	infulence	infulence	NOUN
faba-100	111	7	and	and	CCONJ
faba-100	111	8	significance	significance	NOUN
faba-100	111	9	on	on	ADP
faba-100	111	10	sharia	sharia	PROPN
faba-100	111	11	audit	audit	NOUN
faba-100	111	12	quality	quality	NOUN
faba-100	111	13	based	base	VERB
faba-100	111	14	on	on	ADP
faba-100	111	15	the	the	DET
faba-100	111	16	tests	test	NOUN
faba-100	111	17	result	result	VERB
faba-100	111	18	above	above	ADP
faba-100	111	19	so	so	ADV
faba-100	111	20	,	,	PUNCT
faba-100	111	21	h2	h2	PROPN
faba-100	111	22	is	be	AUX
faba-100	111	23	rejected	reject	VERB
faba-100	111	24	,	,	PUNCT
faba-100	111	25	that	that	PRON
faba-100	111	26	means	mean	VERB
faba-100	111	27	audit	audit	NOUN
faba-100	111	28	market	market	NOUN
faba-100	111	29	concentration	concentration	NOUN
faba-100	111	30	has	have	VERB
faba-100	111	31	negative	negative	ADJ
faba-100	111	32	influence	influence	NOUN
faba-100	111	33	with	with	ADP
faba-100	111	34	low	low	ADJ
faba-100	111	35	significance	significance	NOUN
faba-100	111	36	on	on	ADP
faba-100	111	37	sharia	sharia	PROPN
faba-100	111	38	audit	audit	NOUN
faba-100	111	39	quality	quality	NOUN
faba-100	111	40	.	.	PUNCT
faba-100	112	1	this	this	DET
faba-100	112	2	result	result	NOUN
faba-100	112	3	supported	support	VERB
faba-100	112	4	previous	previous	ADJ
faba-100	112	5	research	research	NOUN
faba-100	112	6	from	from	ADP
faba-100	112	7	(	(	PUNCT
faba-100	112	8	gunn	gunn	PROPN
faba-100	112	9	,	,	PUNCT
faba-100	112	10	kawada	kawada	PROPN
faba-100	112	11	,	,	PUNCT
faba-100	112	12	and	and	CCONJ
faba-100	112	13	michas	michas	PROPN
faba-100	112	14	2019	2019	NUM
faba-100	112	15	)	)	PUNCT
faba-100	112	16	.	.	PUNCT
faba-100	113	1	this	this	DET
faba-100	113	2	rejection	rejection	NOUN
faba-100	113	3	because	because	SCONJ
faba-100	113	4	of	of	ADP
faba-100	113	5	high	high	ADJ
faba-100	113	6	market	market	NOUN
faba-100	113	7	concentration	concentration	NOUN
faba-100	113	8	causes	cause	VERB
faba-100	113	9	few	few	ADJ
faba-100	113	10	paf	paf	NOUN
faba-100	113	11	choices	choice	NOUN
faba-100	113	12	,	,	PUNCT
faba-100	113	13	so	so	SCONJ
faba-100	113	14	the	the	DET
faba-100	113	15	paf	paf	PROPN
faba-100	113	16	has	have	VERB
faba-100	113	17	many	many	ADJ
faba-100	113	18	engagements	engagement	NOUN
faba-100	113	19	.	.	PUNCT
faba-100	114	1	audit	audit	NOUN
faba-100	114	2	tenure	tenure	NOUN
faba-100	114	3	and	and	CCONJ
faba-100	114	4	audit	audit	NOUN
faba-100	114	5	market	market	NOUN
faba-100	114	6	concentration	concentration	NOUN
faba-100	114	7	has	have	VERB
faba-100	114	8	positive	positive	ADJ
faba-100	114	9	infulence	infulence	NOUN
faba-100	114	10	and	and	CCONJ
faba-100	114	11	significance	significance	NOUN
faba-100	114	12	on	on	ADP
faba-100	114	13	sharia	sharia	PROPN
faba-100	114	14	audit	audit	NOUN
faba-100	114	15	quality	quality	NOUN
faba-100	114	16	based	base	VERB
faba-100	114	17	on	on	ADP
faba-100	114	18	the	the	DET
faba-100	114	19	tests	test	NOUN
faba-100	114	20	result	result	VERB
faba-100	114	21	above	above	ADP
faba-100	114	22	so	so	ADV
faba-100	114	23	,	,	PUNCT
faba-100	114	24	h3	h3	NOUN
faba-100	114	25	is	be	AUX
faba-100	114	26	rejected	reject	VERB
faba-100	114	27	,	,	PUNCT
faba-100	114	28	that	that	PRON
faba-100	114	29	means	mean	VERB
faba-100	114	30	audit	audit	NOUN
faba-100	114	31	tenure	tenure	NOUN
faba-100	114	32	and	and	CCONJ
faba-100	114	33	audit	audit	NOUN
faba-100	114	34	market	market	NOUN
faba-100	114	35	concentration	concentration	NOUN
faba-100	114	36	have	have	VERB
faba-100	114	37	negative	negative	ADJ
faba-100	114	38	influence	influence	NOUN
faba-100	114	39	with	with	ADP
faba-100	114	40	low	low	ADJ
faba-100	114	41	significance	significance	NOUN
faba-100	114	42	on	on	ADP
faba-100	114	43	sharia	sharia	PROPN
faba-100	114	44	audit	audit	NOUN
faba-100	114	45	quality	quality	NOUN
faba-100	114	46	.	.	PUNCT
faba-100	115	1	this	this	DET
faba-100	115	2	result	result	NOUN
faba-100	115	3	is	be	AUX
faba-100	115	4	novelty	novelty	NOUN
faba-100	115	5	from	from	ADP
faba-100	115	6	this	this	DET
faba-100	115	7	research	research	NOUN
faba-100	115	8	.	.	PUNCT
faba-100	116	1	this	this	DET
faba-100	116	2	rejection	rejection	NOUN
faba-100	116	3	because	because	SCONJ
faba-100	116	4	there	there	PRON
faba-100	116	5	is	be	VERB
faba-100	116	6	limited	limited	ADJ
faba-100	116	7	information	information	NOUN
faba-100	116	8	,	,	PUNCT
faba-100	116	9	data	datum	NOUN
faba-100	116	10	,	,	PUNCT
faba-100	116	11	and	and	CCONJ
faba-100	116	12	evidence	evidence	NOUN
faba-100	116	13	related	relate	VERB
faba-100	116	14	to	to	ADP
faba-100	116	15	company	company	NOUN
faba-100	116	16	,	,	PUNCT
faba-100	116	17	then	then	ADV
faba-100	116	18	,	,	PUNCT
faba-100	116	19	audit	audit	NOUN
faba-100	116	20	failure	failure	NOUN
faba-100	116	21	often	often	ADV
faba-100	116	22	occur	occur	VERB
faba-100	116	23	when	when	SCONJ
faba-100	116	24	first	first	ADJ
faba-100	116	25	audit	audit	NOUN
faba-100	116	26	engagement	engagement	NOUN
faba-100	116	27	,	,	PUNCT
faba-100	116	28	financial	financial	ADJ
faba-100	116	29	statement	statement	NOUN
faba-100	116	30	fraud	fraud	NOUN
faba-100	116	31	often	often	ADV
faba-100	116	32	occur	occur	VERB
faba-100	116	33	in	in	ADP
faba-100	116	34	first	first	ADJ
faba-100	116	35	years	year	NOUN
faba-100	116	36	audit	audit	NOUN
faba-100	116	37	,	,	PUNCT
faba-100	116	38	and	and	CCONJ
faba-100	116	39	high	high	ADJ
faba-100	116	40	market	market	NOUN
faba-100	116	41	concentration	concentration	NOUN
faba-100	116	42	causes	cause	VERB
faba-100	116	43	few	few	ADJ
faba-100	116	44	paf	paf	NOUN
faba-100	116	45	choices	choice	NOUN
faba-100	116	46	,	,	PUNCT
faba-100	116	47	so	so	SCONJ
faba-100	116	48	the	the	DET
faba-100	116	49	paf	paf	PROPN
faba-100	116	50	has	have	VERB
faba-100	116	51	many	many	ADJ
faba-100	116	52	engagements	engagement	NOUN
faba-100	116	53	.	.	PUNCT
faba-100	117	1	conclusion	conclusion	NOUN
faba-100	117	2	based	base	VERB
faba-100	117	3	on	on	ADP
faba-100	117	4	the	the	DET
faba-100	117	5	tests	test	NOUN
faba-100	117	6	result	result	VERB
faba-100	117	7	,	,	PUNCT
faba-100	117	8	audit	audit	NOUN
faba-100	117	9	tenure	tenure	NOUN
faba-100	117	10	has	have	VERB
faba-100	117	11	negative	negative	ADJ
faba-100	117	12	influence	influence	NOUN
faba-100	117	13	with	with	ADP
faba-100	117	14	low	low	ADJ
faba-100	117	15	significance	significance	NOUN
faba-100	117	16	,	,	PUNCT
faba-100	117	17	audit	audit	NOUN
faba-100	117	18	market	market	NOUN
faba-100	117	19	finance	finance	NOUN
faba-100	117	20	,	,	PUNCT
faba-100	117	21	accounting	accounting	NOUN
faba-100	117	22	and	and	CCONJ
faba-100	117	23	business	business	NOUN
faba-100	117	24	analysis	analysis	NOUN
faba-100	117	25	3	3	NUM
faba-100	117	26	(	(	PUNCT
faba-100	117	27	2	2	NUM
faba-100	117	28	)	)	PUNCT
faba-100	117	29	2021	2021	NUM
faba-100	117	30	156	156	NUM
faba-100	117	31	concentration	concentration	NOUN
faba-100	117	32	has	have	VERB
faba-100	117	33	negative	negative	ADJ
faba-100	117	34	influence	influence	NOUN
faba-100	117	35	with	with	ADP
faba-100	117	36	low	low	ADJ
faba-100	117	37	significance	significance	NOUN
faba-100	117	38	,	,	PUNCT
faba-100	117	39	and	and	CCONJ
faba-100	117	40	simultaneously	simultaneously	ADV
faba-100	117	41	has	have	VERB
faba-100	117	42	negative	negative	ADJ
faba-100	117	43	influence	influence	NOUN
faba-100	117	44	with	with	ADP
faba-100	117	45	low	low	ADJ
faba-100	117	46	significance	significance	NOUN
faba-100	117	47	.	.	PUNCT
faba-100	118	1	so	so	ADV
faba-100	118	2	the	the	DET
faba-100	118	3	recommendations	recommendation	NOUN
faba-100	118	4	given	give	VERB
faba-100	118	5	are	be	AUX
faba-100	118	6	for	for	SCONJ
faba-100	118	7	the	the	DET
faba-100	118	8	auditor	auditor	NOUN
faba-100	118	9	must	must	AUX
faba-100	118	10	remain	remain	VERB
faba-100	118	11	thorough	thorough	ADJ
faba-100	118	12	and	and	CCONJ
faba-100	118	13	maintain	maintain	VERB
faba-100	118	14	their	their	PRON
faba-100	118	15	independence	independence	NOUN
faba-100	118	16	because	because	SCONJ
faba-100	118	17	audit	audit	NOUN
faba-100	118	18	tenure	tenure	NOUN
faba-100	118	19	in	in	ADP
faba-100	118	20	this	this	DET
faba-100	118	21	case	case	NOUN
faba-100	118	22	is	be	AUX
faba-100	118	23	do	do	AUX
faba-100	118	24	not	not	PART
faba-100	118	25	mean	mean	VERB
faba-100	118	26	after	after	ADP
faba-100	118	27	three	three	NUM
faba-100	118	28	times	time	NOUN
faba-100	118	29	engagement	engagement	NOUN
faba-100	118	30	with	with	ADP
faba-100	118	31	the	the	DET
faba-100	118	32	same	same	ADJ
faba-100	118	33	client	client	NOUN
faba-100	118	34	and	and	CCONJ
faba-100	118	35	then	then	ADV
faba-100	118	36	unable	unable	ADJ
faba-100	118	37	at	at	ADV
faba-100	118	38	all	all	ADV
faba-100	118	39	to	to	PART
faba-100	118	40	do	do	VERB
faba-100	118	41	audit	audit	NOUN
faba-100	118	42	engagement	engagement	NOUN
faba-100	118	43	or	or	CCONJ
faba-100	118	44	with	with	ADP
faba-100	118	45	there	there	PRON
faba-100	118	46	is	be	VERB
faba-100	118	47	gap	gap	NOUN
faba-100	118	48	engagement	engagement	NOUN
faba-100	118	49	to	to	PART
faba-100	118	50	audit	audit	VERB
faba-100	118	51	with	with	ADP
faba-100	118	52	previous	previous	ADJ
faba-100	118	53	client	client	NOUN
faba-100	118	54	after	after	SCONJ
faba-100	118	55	audit	audit	NOUN
faba-100	118	56	tenure	tenure	NOUN
faba-100	118	57	ends	end	VERB
faba-100	118	58	.	.	PUNCT
faba-100	119	1	government	government	NOUN
faba-100	119	2	can	can	AUX
faba-100	119	3	be	be	AUX
faba-100	119	4	deregulation	deregulation	NOUN
faba-100	119	5	that	that	PRON
faba-100	119	6	is	be	AUX
faba-100	119	7	giving	give	VERB
faba-100	119	8	gap	gap	NOUN
faba-100	119	9	for	for	ADP
faba-100	119	10	two	two	NUM
faba-100	119	11	engagements	engagement	NOUN
faba-100	119	12	for	for	ADP
faba-100	119	13	the	the	DET
faba-100	119	14	same	same	ADJ
faba-100	119	15	auditor	auditor	NOUN
faba-100	119	16	after	after	SCONJ
faba-100	119	17	audit	audit	NOUN
faba-100	119	18	tenure	tenure	NOUN
faba-100	119	19	in	in	ADP
faba-100	119	20	that	that	DET
faba-100	119	21	company	company	NOUN
faba-100	119	22	ends	end	VERB
faba-100	119	23	.	.	PUNCT
faba-100	120	1	company	company	NOUN
faba-100	120	2	gives	give	VERB
faba-100	120	3	actual	actual	ADJ
faba-100	120	4	information	information	NOUN
faba-100	120	5	and	and	CCONJ
faba-100	120	6	not	not	PART
faba-100	120	7	over	over	ADP
faba-100	120	8	restrict	restrict	VERB
faba-100	120	9	in	in	ADP
faba-100	120	10	the	the	DET
faba-100	120	11	first	first	ADJ
faba-100	120	12	audit	audit	NOUN
faba-100	120	13	engagement	engagement	NOUN
faba-100	120	14	with	with	ADP
faba-100	120	15	new	new	ADJ
faba-100	120	16	auditor	auditor	NOUN
faba-100	120	17	.	.	PUNCT
faba-100	121	1	recommendations	recommendation	NOUN
faba-100	121	2	for	for	ADP
faba-100	121	3	next	next	ADJ
faba-100	121	4	research	research	NOUN
faba-100	121	5	are	be	AUX
faba-100	121	6	research	research	NOUN
faba-100	121	7	period	period	NOUN
faba-100	121	8	is	be	AUX
faba-100	121	9	longer	long	ADV
faba-100	121	10	,	,	PUNCT
faba-100	121	11	expand	expand	VERB
faba-100	121	12	the	the	DET
faba-100	121	13	object	object	NOUN
faba-100	121	14	research	research	NOUN
faba-100	121	15	,	,	PUNCT
faba-100	121	16	use	use	VERB
faba-100	121	17	moderation	moderation	NOUN
faba-100	121	18	or	or	CCONJ
faba-100	121	19	intervening	intervene	VERB
faba-100	121	20	variable	variable	NOUN
faba-100	121	21	,	,	PUNCT
faba-100	121	22	and	and	CCONJ
faba-100	121	23	use	use	VERB
faba-100	121	24	other	other	ADJ
faba-100	121	25	audit	audit	NOUN
faba-100	121	26	market	market	NOUN
faba-100	121	27	concentration	concentration	NOUN
faba-100	121	28	proxy	proxy	NOUN
faba-100	121	29	.	.	PUNCT
faba-100	122	1	references	reference	NOUN
faba-100	122	2	abdel	abdel	PROPN
faba-100	122	3	,	,	PUNCT
faba-100	122	4	karim	karim	PROPN
faba-100	122	5	,	,	PUNCT
faba-100	122	6	and	and	CCONJ
faba-100	122	7	ahmed	ahmed	PROPN
faba-100	122	8	rifaat	rifaat	PROPN
faba-100	122	9	.	.	PUNCT
faba-100	123	1	1999	1999	NUM
faba-100	123	2	.	.	PUNCT
faba-100	124	1	“	"	PUNCT
faba-100	124	2	accounting	account	VERB
faba-100	124	3	and	and	CCONJ
faba-100	124	4	auditing	auditing	NOUN
faba-100	124	5	standards	standard	NOUN
faba-100	124	6	for	for	ADP
faba-100	124	7	islamic	islamic	ADJ
faba-100	124	8	financial	financial	ADJ
faba-100	124	9	institutions	institution	NOUN
faba-100	124	10	.	.	PUNCT
faba-100	124	11	”	"	PUNCT
faba-100	125	1	in	in	ADP
faba-100	125	2	proceedings	proceeding	NOUN
faba-100	125	3	of	of	ADP
faba-100	125	4	the	the	DET
faba-100	125	5	second	second	ADJ
faba-100	125	6	harvard	harvard	PROPN
faba-100	125	7	university	university	PROPN
faba-100	125	8	forum	forum	PROPN
faba-100	125	9	on	on	ADP
faba-100	125	10	islamic	islamic	PROPN
faba-100	125	11	finance	finance	PROPN
faba-100	125	12	:	:	PUNCT
faba-100	125	13	islamic	islamic	ADJ
faba-100	125	14	finance	finance	NOUN
faba-100	125	15	into	into	ADP
faba-100	125	16	the	the	DET
faba-100	125	17	21	21	NUM
faba-100	125	18	century	century	NOUN
faba-100	125	19	,	,	PUNCT
faba-100	125	20	239–41	239–41	NUM
faba-100	125	21	.	.	PUNCT
faba-100	126	1	cambridge	cambridge	PROPN
faba-100	126	2	,	,	PUNCT
faba-100	126	3	massachusetts	massachusetts	PROPN
faba-100	126	4	:	:	PUNCT
faba-100	126	5	center	center	NOUN
faba-100	126	6	for	for	ADP
faba-100	126	7	middle	middle	ADJ
faba-100	126	8	eastern	eastern	ADJ
faba-100	126	9	studies	study	NOUN
faba-100	126	10	,	,	PUNCT
faba-100	126	11	harvard	harvard	PROPN
faba-100	126	12	university	university	PROPN
faba-100	126	13	.	.	PUNCT
faba-100	127	1	akbar	akbar	NOUN
faba-100	127	2	,	,	PUNCT
faba-100	127	3	taufik	taufik	PROPN
faba-100	127	4	,	,	PUNCT
faba-100	127	5	sepky	sepky	NOUN
faba-100	127	6	mardian	mardian	NOUN
faba-100	127	7	,	,	PUNCT
faba-100	127	8	and	and	CCONJ
faba-100	127	9	syaiful	syaiful	ADJ
faba-100	127	10	anwar	anwar	PROPN
faba-100	127	11	.	.	PUNCT
faba-100	128	1	2015	2015	NUM
faba-100	128	2	.	.	PUNCT
faba-100	129	1	“	"	PUNCT
faba-100	129	2	mengurai	mengurai	VERB
faba-100	129	3	permasalahan	permasalahan	NOUN
faba-100	129	4	audit	audit	NOUN
faba-100	129	5	syariah	syariah	PROPN
faba-100	129	6	dengan	dengan	PROPN
faba-100	129	7	analytic	analytic	ADJ
faba-100	129	8	networking	networking	NOUN
faba-100	129	9	process	process	NOUN
faba-100	129	10	(	(	PUNCT
faba-100	129	11	anp	anp	PROPN
faba-100	129	12	)	)	PUNCT
faba-100	129	13	.	.	PUNCT
faba-100	129	14	”	"	PUNCT
faba-100	130	1	jurnal	jurnal	PROPN
faba-100	130	2	akuntansi	akuntansi	PROPN
faba-100	130	3	dan	dan	PROPN
faba-100	130	4	keuangan	keuangan	PROPN
faba-100	130	5	2	2	NUM
faba-100	130	6	(	(	PUNCT
faba-100	130	7	2	2	NUM
faba-100	130	8	):	):	PUNCT
faba-100	130	9	101–23	101–23	PROPN
faba-100	130	10	.	.	PUNCT
faba-100	131	1	https://doi.org/https://doi.org/10.35836/jakis.v3i2.32	https://doi.org/https://doi.org/10.35836/jakis.v3i2.32	AUX
faba-100	131	2	.	.	PUNCT
faba-100	132	1	aldona	aldona	PROPN
faba-100	132	2	,	,	PUNCT
faba-100	132	3	nakita	nakita	PROPN
faba-100	132	4	nanda	nanda	PROPN
faba-100	132	5	,	,	PUNCT
faba-100	132	6	and	and	CCONJ
faba-100	132	7	rina	rina	PROPN
faba-100	132	8	trisnawati	trisnawati	PROPN
faba-100	132	9	.	.	PUNCT
faba-100	132	10	2018	2018	NUM
faba-100	132	11	.	.	PUNCT
faba-100	133	1	“	"	PUNCT
faba-100	133	2	pengaruh	pengaruh	NOUN
faba-100	133	3	tenure	tenure	NOUN
faba-100	133	4	audit	audit	NOUN
faba-100	133	5	,	,	PUNCT
faba-100	133	6	ukuran	ukuran	ADJ
faba-100	133	7	kap	kap	PROPN
faba-100	133	8	,	,	PUNCT
faba-100	133	9	rotasi	rotasi	ADJ
faba-100	133	10	audit	audit	NOUN
faba-100	133	11	,	,	PUNCT
faba-100	133	12	ukuran	ukuran	PROPN
faba-100	133	13	perusahaan	perusahaan	PROPN
faba-100	133	14	terhadap	terhadap	PROPN
faba-100	133	15	kualitas	kualitas	PROPN
faba-100	133	16	audit	audit	NOUN
faba-100	133	17	(	(	PUNCT
faba-100	133	18	studi	studi	PROPN
faba-100	133	19	empiris	empiris	PROPN
faba-100	133	20	pada	pada	PROPN
faba-100	133	21	perusahaan	perusahaan	PROPN
faba-100	133	22	manufaktur	manufaktur	PROPN
faba-100	133	23	yang	yang	PROPN
faba-100	133	24	terdaftar	terdaftar	PROPN
faba-100	133	25	di	di	PROPN
faba-100	133	26	bursa	bursa	PROPN
faba-100	133	27	efek	efek	NOUN
faba-100	133	28	indonesia	indonesia	PROPN
faba-100	133	29	tahun	tahun	PROPN
faba-100	133	30	2012	2012	NUM
faba-100	133	31	-	-	SYM
faba-100	133	32	2016	2016	NUM
faba-100	133	33	)	)	PUNCT
faba-100	133	34	.	.	PUNCT
faba-100	133	35	”	"	PUNCT
faba-100	134	1	seminar	seminar	NOUN
faba-100	134	2	nasional	nasional	PROPN
faba-100	134	3	dan	dan	PROPN
faba-100	134	4	the	the	DET
faba-100	134	5	5th	5th	ADJ
faba-100	134	6	call	call	NOUN
faba-100	134	7	for	for	ADP
faba-100	134	8	syariah	syariah	PROPN
faba-100	134	9	paper	paper	NOUN
faba-100	134	10	universitas	universita	NOUN
faba-100	134	11	muhammadiyah	muhammadiyah	ADP
faba-100	134	12	surakarta	surakarta	NOUN
faba-100	134	13	:	:	PUNCT
faba-100	135	1	1–17	1–17	X
faba-100	135	2	.	.	PUNCT
faba-100	136	1	andriani	andriani	PROPN
faba-100	136	2	,	,	PUNCT
faba-100	136	3	ninik	ninik	NOUN
faba-100	136	4	,	,	PUNCT
faba-100	136	5	and	and	CCONJ
faba-100	136	6	nursiam	nursiam	NOUN
faba-100	136	7	.	.	PUNCT
faba-100	136	8	2018	2018	NUM
faba-100	136	9	.	.	PUNCT
faba-100	137	1	“	"	PUNCT
faba-100	137	2	pengaruh	pengaruh	NOUN
faba-100	137	3	fee	fee	NOUN
faba-100	137	4	audit	audit	NOUN
faba-100	137	5	,	,	PUNCT
faba-100	137	6	audit	audit	NOUN
faba-100	137	7	tenure	tenure	NOUN
faba-100	137	8	,	,	PUNCT
faba-100	137	9	rotasi	rotasi	PROPN
faba-100	137	10	audit	audit	PROPN
faba-100	137	11	dan	dan	PROPN
faba-100	137	12	reputasi	reputasi	PROPN
faba-100	137	13	auditor	auditor	PROPN
faba-100	137	14	terhadap	terhadap	PROPN
faba-100	137	15	kualitas	kualitas	PROPN
faba-100	137	16	audit	audit	NOUN
faba-100	137	17	(	(	PUNCT
faba-100	137	18	studi	studi	PROPN
faba-100	137	19	empiris	empiris	PROPN
faba-100	137	20	pada	pada	PROPN
faba-100	137	21	perusahaan	perusahaan	PROPN
faba-100	137	22	manufaktur	manufaktur	PROPN
faba-100	137	23	yang	yang	PROPN
faba-100	137	24	terdaftar	terdaftar	PROPN
faba-100	137	25	di	di	PROPN
faba-100	137	26	bursa	bursa	PROPN
faba-100	137	27	efek	efek	NOUN
faba-100	137	28	indonesia	indonesia	PROPN
faba-100	137	29	tahun	tahun	PROPN
faba-100	137	30	2013	2013	NUM
faba-100	137	31	-	-	SYM
faba-100	137	32	2015	2015	NUM
faba-100	137	33	)	)	PUNCT
faba-100	137	34	.	.	PUNCT
faba-100	137	35	”	"	PUNCT
faba-100	138	1	riset	riset	PROPN
faba-100	138	2	akuntansi	akuntansi	PROPN
faba-100	138	3	dan	dan	PROPN
faba-100	138	4	keuangan	keuangan	PROPN
faba-100	138	5	indonesia	indonesia	PROPN
faba-100	138	6	3	3	NUM
faba-100	138	7	(	(	PUNCT
faba-100	138	8	2	2	NUM
faba-100	138	9	):	):	PUNCT
faba-100	138	10	29–39	29–39	NUM
faba-100	138	11	.	.	PUNCT
faba-100	139	1	arifin	arifin	PROPN
faba-100	139	2	.	.	PROPN
faba-100	139	3	2005	2005	NUM
faba-100	139	4	.	.	PUNCT
faba-100	140	1	“	"	PUNCT
faba-100	140	2	peran	peran	VERB
faba-100	140	3	akuntansi	akuntansi	PROPN
faba-100	140	4	dalam	dalam	PROPN
faba-100	140	5	menegakkan	menegakkan	PROPN
faba-100	140	6	prinsip	prinsip	PROPN
faba-100	140	7	good	good	ADJ
faba-100	140	8	corporate	corporate	ADJ
faba-100	140	9	governance	governance	NOUN
faba-100	140	10	pada	pada	PROPN
faba-100	140	11	perusahaan	perusahaan	PROPN
faba-100	140	12	di	di	PROPN
faba-100	140	13	indonesia	indonesia	PROPN
faba-100	140	14	(	(	PUNCT
faba-100	140	15	tinjauan	tinjauan	PROPN
faba-100	140	16	perspektif	perspektif	PROPN
faba-100	140	17	teori	teori	PROPN
faba-100	140	18	keagenan	keagenan	PROPN
faba-100	140	19	)	)	PUNCT
faba-100	140	20	.	.	PUNCT
faba-100	140	21	”	"	PUNCT
faba-100	141	1	pidato	pidato	PROPN
faba-100	141	2	sidang	sidang	PROPN
faba-100	141	3	senat	senat	PROPN
faba-100	141	4	guru	guru	PROPN
faba-100	141	5	besar	besar	PROPN
faba-100	141	6	universitas	universitas	PROPN
faba-100	141	7	diponerogo	diponerogo	PROPN
faba-100	141	8	:	:	PUNCT
faba-100	141	9	1–52	1–52	NUM
faba-100	141	10	.	.	PUNCT
faba-100	142	1	bambang	bambang	PROPN
faba-100	142	2	.	.	PUNCT
faba-100	142	3	2017	2017	NUM
faba-100	142	4	.	.	PUNCT
faba-100	143	1	“	"	PUNCT
faba-100	143	2	pemahaman	pemahaman	NOUN
faba-100	143	3	profesi	profesi	NOUN
faba-100	143	4	auditor	auditor	PROPN
faba-100	143	5	syariah	syariah	PROPN
faba-100	143	6	oleh	oleh	PROPN
faba-100	143	7	mahasiswa	mahasiswa	PROPN
faba-100	143	8	akuntansi	akuntansi	PROPN
faba-100	143	9	di	di	PROPN
faba-100	143	10	universitas	universitas	PROPN
faba-100	143	11	mataram	mataram	PROPN
faba-100	143	12	.	.	PUNCT
faba-100	143	13	”	"	PUNCT
faba-100	144	1	jurnal	jurnal	ADJ
faba-100	144	2	riset	riset	PROPN
faba-100	144	3	akuntansi	akuntansi	PROPN
faba-100	144	4	aksioma	aksioma	PROPN
faba-100	144	5	16	16	NUM
faba-100	144	6	(	(	PUNCT
faba-100	144	7	2	2	NUM
faba-100	144	8	):	):	PUNCT
faba-100	144	9	1–14	1–14	PROPN
faba-100	144	10	.	.	PUNCT
faba-100	144	11	https://doi.org/https://doi.org/10.29303/aksioma.v16i2.15	https://doi.org/https://doi.org/10.29303/aksioma.v16i2.15	PROPN
faba-100	144	12	.	.	PUNCT
faba-100	145	1	boone	boone	PROPN
faba-100	145	2	,	,	PUNCT
faba-100	145	3	jeff	jeff	PROPN
faba-100	145	4	p	p	PROPN
faba-100	145	5	,	,	PUNCT
faba-100	145	6	inder	inder	PROPN
faba-100	145	7	k.	k.	PROPN
faba-100	145	8	khurana	khurana	PROPN
faba-100	145	9	,	,	PUNCT
faba-100	145	10	and	and	CCONJ
faba-100	145	11	k.k	k.k	PROPN
faba-100	145	12	.	.	PROPN
faba-100	145	13	raman	raman	PROPN
faba-100	145	14	.	.	PUNCT
faba-100	146	1	2012	2012	NUM
faba-100	146	2	.	.	PUNCT
faba-100	147	1	“	"	PUNCT
faba-100	147	2	audit	audit	NOUN
faba-100	147	3	market	market	NOUN
faba-100	147	4	concentration	concentration	NOUN
faba-100	147	5	and	and	CCONJ
faba-100	147	6	auditor	auditor	NOUN
faba-100	147	7	tolerance	tolerance	NOUN
faba-100	147	8	for	for	ADP
faba-100	147	9	earnings	earning	NOUN
faba-100	147	10	management	management	NOUN
faba-100	147	11	.	.	PUNCT
faba-100	147	12	”	"	PUNCT
faba-100	148	1	contemporary	contemporary	ADJ
faba-100	148	2	accounting	accounting	NOUN
faba-100	148	3	research	research	NOUN
faba-100	148	4	,	,	PUNCT
faba-100	148	5	working	work	VERB
faba-100	148	6	paper	paper	NOUN
faba-100	148	7	series	series	NOUN
faba-100	148	8	,	,	PUNCT
faba-100	148	9	the	the	DET
faba-100	148	10	university	university	PROPN
faba-100	148	11	of	of	ADP
faba-100	148	12	texas	texas	PROPN
faba-100	148	13	san	san	PROPN
faba-100	148	14	antonio	antonio	PROPN
faba-100	148	15	,	,	PUNCT
faba-100	148	16	college	college	NOUN
faba-100	148	17	of	of	ADP
faba-100	148	18	business	business	NOUN
faba-100	148	19	9	9	NUM
faba-100	148	20	(	(	PUNCT
faba-100	148	21	4	4	NUM
faba-100	148	22	):	):	PUNCT
faba-100	148	23	1171–1203	1171–1203	NUM
faba-100	148	24	.	.	PUNCT
faba-100	149	1	https://doi.org/https://doi.org/10.1111/j.1911--3846.2011.01144.x	https://doi.org/https://doi.org/10.1111/j.1911--3846.2011.01144.x	PROPN
faba-100	149	2	.	.	PROPN
faba-100	149	3	carcello	carcello	PROPN
faba-100	149	4	,	,	PUNCT
faba-100	149	5	joseph	joseph	PROPN
faba-100	149	6	v	v	PROPN
faba-100	149	7	,	,	PUNCT
faba-100	149	8	and	and	CCONJ
faba-100	149	9	albert	albert	PROPN
faba-100	149	10	nagy	nagy	PROPN
faba-100	149	11	.	.	PUNCT
faba-100	150	1	2004	2004	NUM
faba-100	150	2	.	.	PUNCT
faba-100	151	1	“	"	PUNCT
faba-100	151	2	audit	audit	NOUN
faba-100	151	3	firm	firm	ADJ
faba-100	151	4	tenure	tenure	NOUN
faba-100	151	5	and	and	CCONJ
faba-100	151	6	fraudulent	fraudulent	ADJ
faba-100	151	7	financial	financial	ADJ
faba-100	151	8	reporting	reporting	NOUN
faba-100	151	9	.	.	PUNCT
faba-100	151	10	”	"	PUNCT
faba-100	152	1	auditing	audit	VERB
faba-100	152	2	:	:	PUNCT
faba-100	152	3	a	a	DET
faba-100	152	4	journal	journal	NOUN
faba-100	152	5	of	of	ADP
faba-100	152	6	practice	practice	NOUN
faba-100	152	7	and	and	CCONJ
faba-100	152	8	theory	theory	NOUN
faba-100	152	9	23	23	NUM
faba-100	152	10	(	(	PUNCT
faba-100	152	11	2	2	NUM
faba-100	152	12	):	):	PUNCT
faba-100	152	13	55–69	55–69	NUM
faba-100	152	14	.	.	PUNCT
faba-100	153	1	https://doi.org/10.2308/aud.2004.23.2.55	https://doi.org/10.2308/aud.2004.23.2.55	PROPN
faba-100	153	2	.	.	PROPN
faba-100	153	3	carey	carey	PROPN
faba-100	153	4	,	,	PUNCT
faba-100	153	5	peter	peter	PROPN
faba-100	153	6	,	,	PUNCT
faba-100	153	7	and	and	CCONJ
faba-100	153	8	roger	roger	PROPN
faba-100	153	9	simnett	simnett	PROPN
faba-100	153	10	.	.	PUNCT
faba-100	154	1	2006	2006	NUM
faba-100	154	2	.	.	PUNCT
faba-100	155	1	“	"	PUNCT
faba-100	155	2	audit	audit	NOUN
faba-100	155	3	partner	partner	NOUN
faba-100	155	4	tenure	tenure	NOUN
faba-100	155	5	and	and	CCONJ
faba-100	155	6	audit	audit	NOUN
faba-100	155	7	quality	quality	NOUN
faba-100	155	8	.	.	PUNCT
faba-100	155	9	”	"	PUNCT
faba-100	156	1	the	the	DET
faba-100	156	2	accounting	accounting	NOUN
faba-100	156	3	review	review	NOUN
faba-100	156	4	81	81	NUM
faba-100	156	5	(	(	PUNCT
faba-100	156	6	3	3	NUM
faba-100	156	7	):	):	PUNCT
faba-100	156	8	653–76	653–76	NUM
faba-100	156	9	.	.	PUNCT
faba-100	157	1	https://doi.org/10.2308/accr.2006.81.3.653	https://doi.org/10.2308/accr.2006.81.3.653	PROPN
faba-100	157	2	.	.	PROPN
faba-100	157	3	clarina	clarina	PROPN
faba-100	157	4	,	,	PUNCT
faba-100	157	5	mutiara	mutiara	ADJ
faba-100	157	6	,	,	PUNCT
faba-100	157	7	and	and	CCONJ
faba-100	157	8	fitriany	fitriany	NOUN
faba-100	157	9	.	.	PUNCT
faba-100	157	10	2019	2019	NUM
faba-100	157	11	.	.	PUNCT
faba-100	158	1	“	"	PUNCT
faba-100	158	2	the	the	DET
faba-100	158	3	impact	impact	NOUN
faba-100	158	4	of	of	ADP
faba-100	158	5	audit	audit	NOUN
faba-100	158	6	market	market	NOUN
faba-100	158	7	concentration	concentration	NOUN
faba-100	158	8	on	on	ADP
faba-100	158	9	audit	audit	NOUN
faba-100	158	10	quality	quality	NOUN
faba-100	158	11	:	:	PUNCT
faba-100	158	12	evidence	evidence	NOUN
faba-100	158	13	from	from	ADP
faba-100	158	14	indonesia	indonesia	PROPN
faba-100	158	15	.	.	PUNCT
faba-100	158	16	”	"	PUNCT
faba-100	159	1	jurnal	jurnal	ADJ
faba-100	159	2	pengurusan	pengurusan	ADJ
faba-100	159	3	57	57	NUM
faba-100	159	4	:	:	PUNCT
faba-100	159	5	1–12	1–12	NOUN
faba-100	159	6	.	.	PUNCT
faba-100	160	1	eguasa	eguasa	PROPN
faba-100	160	2	,	,	PUNCT
faba-100	160	3	b.e	b.e	PROPN
faba-100	160	4	,	,	PUNCT
faba-100	160	5	and	and	CCONJ
faba-100	160	6	r.o	r.o	PROPN
faba-100	160	7	urhoghide	urhoghide	NOUN
faba-100	160	8	.	.	PUNCT
faba-100	161	1	2019	2019	NUM
faba-100	161	2	.	.	PUNCT
faba-100	162	1	“	"	PUNCT
faba-100	162	2	audit	audit	NOUN
faba-100	162	3	market	market	NOUN
faba-100	162	4	concentration	concentration	NOUN
faba-100	162	5	and	and	CCONJ
faba-100	162	6	audit	audit	NOUN
faba-100	162	7	quality	quality	NOUN
faba-100	162	8	in	in	ADP
faba-100	162	9	nigeria	nigeria	PROPN
faba-100	162	10	.	.	PUNCT
faba-100	162	11	”	"	PUNCT
faba-100	163	1	iosr	iosr	ADJ
faba-100	163	2	journal	journal	NOUN
faba-100	163	3	of	of	ADP
faba-100	163	4	business	business	NOUN
faba-100	163	5	and	and	CCONJ
faba-100	163	6	management	management	NOUN
faba-100	163	7	4	4	NUM
faba-100	163	8	(	(	PUNCT
faba-100	163	9	9	9	NUM
faba-100	163	10	):	):	PUNCT
faba-100	163	11	1–9	1–9	NUM
faba-100	163	12	.	.	PUNCT
faba-100	164	1	https://doi.org/10.9790/487x-1909040109	https://doi.org/10.9790/487x-1909040109	PROPN
faba-100	164	2	.	.	PUNCT
faba-100	164	3	febriyanti	febriyanti	PROPN
faba-100	164	4	,	,	PUNCT
faba-100	164	5	ni	ni	PROPN
faba-100	164	6	made	make	VERB
faba-100	164	7	dewi	dewi	PROPN
faba-100	164	8	,	,	PUNCT
faba-100	164	9	and	and	CCONJ
faba-100	164	10	i	i	PRON
faba-100	164	11	made	make	VERB
faba-100	164	12	mertha	mertha	NOUN
faba-100	164	13	.	.	PUNCT
faba-100	165	1	2014	2014	NUM
faba-100	165	2	.	.	PUNCT
faba-100	166	1	“	"	PUNCT
faba-100	166	2	pengaruh	pengaruh	NOUN
faba-100	166	3	masa	masa	PROPN
faba-100	166	4	perikatan	perikatan	PROPN
faba-100	166	5	audit	audit	NOUN
faba-100	166	6	,	,	PUNCT
faba-100	166	7	rotasi	rotasi	PROPN
faba-100	166	8	kap	kap	PROPN
faba-100	166	9	,	,	PUNCT
faba-100	166	10	ukuran	ukuran	PROPN
faba-100	166	11	perusahaan	perusahaan	PROPN
faba-100	166	12	klien	klien	PROPN
faba-100	166	13	dan	dan	PROPN
faba-100	166	14	ukuran	ukuran	PROPN
faba-100	166	15	kap	kap	PROPN
faba-100	166	16	terhadap	terhadap	PROPN
faba-100	166	17	kualitas	kualitas	PROPN
faba-100	166	18	audit	audit	PROPN
faba-100	166	19	.	.	PUNCT
faba-100	166	20	”	"	PUNCT
faba-100	167	1	e	e	X
faba-100	167	2	-	-	ADJ
faba-100	167	3	jurnal	jurnal	ADJ
faba-100	167	4	akuntansi	akuntansi	NOUN
faba-100	167	5	universitas	universita	NOUN
faba-100	167	6	udayana	udayana	ADJ
faba-100	167	7	7	7	NUM
faba-100	167	8	(	(	PUNCT
faba-100	167	9	2	2	NUM
faba-100	167	10	):	):	PUNCT
faba-100	167	11	503–18	503–18	NUM
faba-100	167	12	.	.	PUNCT
faba-100	168	1	geiger	geiger	PROPN
faba-100	168	2	,	,	PUNCT
faba-100	168	3	marshall	marshall	PROPN
faba-100	168	4	a	a	PROPN
faba-100	168	5	,	,	PUNCT
faba-100	168	6	and	and	CCONJ
faba-100	168	7	k	k	PROPN
faba-100	168	8	raghunandan	raghunandan	PROPN
faba-100	168	9	.	.	PUNCT
faba-100	168	10	2002	2002	NUM
faba-100	168	11	.	.	PUNCT
faba-100	169	1	“	"	PUNCT
faba-100	169	2	audit	audit	NOUN
faba-100	169	3	tenure	tenure	NOUN
faba-100	169	4	and	and	CCONJ
faba-100	169	5	audit	audit	NOUN
faba-100	169	6	reporting	reporting	NOUN
faba-100	169	7	failures	failure	NOUN
faba-100	169	8	.	.	PUNCT
faba-100	169	9	”	"	PUNCT
faba-100	170	1	auditing	audit	VERB
faba-100	170	2	:	:	PUNCT
faba-100	170	3	a	a	DET
faba-100	170	4	journal	journal	NOUN
faba-100	170	5	of	of	ADP
faba-100	170	6	practice	practice	NOUN
faba-100	170	7	and	and	CCONJ
faba-100	170	8	theory	theory	NOUN
faba-100	170	9	21	21	NUM
faba-100	170	10	(	(	PUNCT
faba-100	170	11	1	1	NUM
faba-100	170	12	):	):	PUNCT
faba-100	170	13	67–78	67–78	NOUN
faba-100	170	14	.	.	PUNCT
faba-100	171	1	https://doi.org/10.2308/aud.2002.21.1.67	https://doi.org/10.2308/aud.2002.21.1.67	PROPN
faba-100	171	2	.	.	PUNCT
faba-100	172	1	ghozali	ghozali	PROPN
faba-100	172	2	,	,	PUNCT
faba-100	172	3	imam	imam	PROPN
faba-100	172	4	.	.	PUNCT
faba-100	173	1	2009	2009	NUM
faba-100	173	2	.	.	PUNCT
faba-100	174	1	aplikasi	aplikasi	PROPN
faba-100	174	2	analisis	analisis	PROPN
faba-100	174	3	multivariate	multivariate	PROPN
faba-100	174	4	dengan	dengan	PROPN
faba-100	174	5	program	program	PROPN
faba-100	174	6	ibm	ibm	PROPN
faba-100	174	7	spss	spss	PROPN
faba-100	174	8	.	.	PUNCT
faba-100	175	1	yogyakarta	yogyakarta	PROPN
faba-100	175	2	:	:	PUNCT
faba-100	175	3	universitas	universita	NOUN
faba-100	175	4	diponegoro	diponegoro	PROPN
faba-100	175	5	.	.	PUNCT
faba-100	176	1	—	—	PUNCT
faba-100	176	2	—	—	PUNCT
faba-100	176	3	—	—	PUNCT
faba-100	176	4	.	.	NUM
faba-100	177	1	2012	2012	NUM
faba-100	177	2	.	.	PUNCT
faba-100	178	1	aplikasi	aplikasi	NOUN
faba-100	178	2	analisis	analisis	PROPN
faba-100	178	3	multivariate	multivariate	PROPN
faba-100	178	4	dengan	dengan	PROPN
faba-100	178	5	program	program	PROPN
faba-100	178	6	ibm	ibm	PROPN
faba-100	178	7	spss	spss	PROPN
faba-100	178	8	.	.	PUNCT
faba-100	179	1	yogyakarta	yogyakarta	PROPN
faba-100	179	2	:	:	PUNCT
faba-100	179	3	universitas	universita	NOUN
faba-100	179	4	diponegoro	diponegoro	PROPN
faba-100	179	5	.	.	PUNCT
faba-100	180	1	—	—	PUNCT
faba-100	180	2	—	—	PUNCT
faba-100	180	3	—	—	PUNCT
faba-100	180	4	.	.	X
faba-100	181	1	2016	2016	NUM
faba-100	181	2	.	.	PUNCT
faba-100	182	1	aplikasi	aplikasi	PROPN
faba-100	182	2	analisis	analisis	PROPN
faba-100	182	3	multivariate	multivariate	NOUN
faba-100	182	4	denagn	denagn	PROPN
faba-100	182	5	program	program	NOUN
faba-100	182	6	ibm	ibm	PROPN
faba-100	182	7	spss	spss	PROPN
faba-100	182	8	23	23	NUM
faba-100	182	9	.	.	PUNCT
faba-100	183	1	viii	viii	PROPN
faba-100	183	2	.	.	PUNCT
faba-100	184	1	semarang	semarang	PROPN
faba-100	184	2	:	:	PUNCT
faba-100	185	1	undip	undip	ADJ
faba-100	185	2	.	.	PUNCT
faba-100	186	1	—	—	PUNCT
faba-100	186	2	—	—	PUNCT
faba-100	186	3	—	—	PUNCT
faba-100	186	4	.	.	NOUN
faba-100	186	5	2018	2018	NUM
faba-100	186	6	.	.	PUNCT
faba-100	187	1	aplikasi	aplikasi	PROPN
faba-100	187	2	analisis	analisis	PROPN
faba-100	187	3	dengan	dengan	PROPN
faba-100	187	4	multivariate	multivariate	PROPN
faba-100	187	5	dengn	dengn	PROPN
faba-100	187	6	program	program	PROPN
faba-100	187	7	ibm	ibm	PROPN
faba-100	187	8	spss	spss	PROPN
faba-100	187	9	25	25	NUM
faba-100	187	10	.	.	PUNCT
faba-100	188	1	semarang	semarang	PROPN
faba-100	188	2	:	:	PUNCT
faba-100	189	1	badan	badan	PROPN
faba-100	189	2	penerbit	penerbit	PROPN
faba-100	189	3	universitas	universita	NOUN
faba-100	189	4	diponegoro	diponegoro	PROPN
faba-100	189	5	.	.	PUNCT
faba-100	190	1	gunn	gunn	PROPN
faba-100	190	2	,	,	PUNCT
faba-100	190	3	joshua	joshua	PROPN
faba-100	190	4	l	l	PROPN
faba-100	190	5	,	,	PUNCT
faba-100	190	6	brett	brett	PROPN
faba-100	190	7	s.	s.	PROPN
faba-100	190	8	kawada	kawada	PROPN
faba-100	190	9	,	,	PUNCT
faba-100	190	10	and	and	CCONJ
faba-100	190	11	paul	paul	PROPN
faba-100	190	12	n.	n.	PROPN
faba-100	190	13	michas	michas	PROPN
faba-100	190	14	.	.	PROPN
faba-100	190	15	2019	2019	NUM
faba-100	190	16	.	.	PUNCT
faba-100	191	1	“	"	PUNCT
faba-100	191	2	audit	audit	NOUN
faba-100	191	3	market	market	NOUN
faba-100	191	4	concentration	concentration	NOUN
faba-100	191	5	,	,	PUNCT
faba-100	191	6	audit	audit	NOUN
faba-100	191	7	fees	fee	NOUN
faba-100	191	8	,	,	PUNCT
faba-100	191	9	dan	dan	PROPN
faba-100	191	10	audit	audit	PROPN
faba-100	191	11	quality	quality	NOUN
faba-100	191	12	:	:	PUNCT
faba-100	191	13	a	a	DET
faba-100	191	14	cross	cross	ADJ
faba-100	191	15	-	-	ADJ
faba-100	191	16	country	country	ADJ
faba-100	191	17	analysis	analysis	NOUN
faba-100	191	18	of	of	ADP
faba-100	191	19	complex	complex	ADJ
faba-100	191	20	audit	audit	NOUN
faba-100	191	21	of	of	ADP
faba-100	191	22	complex	complex	ADJ
faba-100	191	23	audit	audit	NOUN
faba-100	191	24	clients	client	NOUN
faba-100	191	25	.	.	PUNCT
faba-100	191	26	”	"	PUNCT
faba-100	192	1	journal	journal	NOUN
faba-100	192	2	of	of	ADP
faba-100	192	3	accounting	accounting	NOUN
faba-100	192	4	and	and	CCONJ
faba-100	192	5	public	public	ADJ
faba-100	192	6	policy	policy	NOUN
faba-100	192	7	38	38	NUM
faba-100	192	8	(	(	PUNCT
faba-100	192	9	6	6	NUM
faba-100	192	10	):	):	PUNCT
faba-100	192	11	1–49	1–49	PROPN
faba-100	192	12	.	.	PUNCT
faba-100	193	1	finance	finance	NOUN
faba-100	193	2	,	,	PUNCT
faba-100	193	3	accounting	accounting	NOUN
faba-100	193	4	and	and	CCONJ
faba-100	193	5	business	business	NOUN
faba-100	193	6	analysis	analysis	NOUN
faba-100	193	7	3	3	NUM
faba-100	193	8	(	(	PUNCT
faba-100	193	9	2	2	NUM
faba-100	193	10	)	)	PUNCT
faba-100	193	11	2021	2021	NUM
faba-100	193	12	157	157	NUM
faba-100	193	13	https://doi.org/10.1016/j.jaccpubpol.2019.106693	https://doi.org/10.1016/j.jaccpubpol.2019.106693	PROPN
faba-100	193	14	.	.	PUNCT
faba-100	194	1	hamid	hamid	PROPN
faba-100	194	2	,	,	PUNCT
faba-100	194	3	abdul	abdul	PROPN
faba-100	194	4	.	.	PUNCT
faba-100	194	5	2013	2013	NUM
faba-100	194	6	.	.	PUNCT
faba-100	195	1	“	"	PUNCT
faba-100	195	2	pengaruh	pengaruh	NOUN
faba-100	195	3	tenure	tenure	NOUN
faba-100	195	4	kap	kap	PROPN
faba-100	195	5	dan	dan	PROPN
faba-100	195	6	ukuran	ukuran	PROPN
faba-100	195	7	kap	kap	PROPN
faba-100	195	8	terhadap	terhadap	PROPN
faba-100	195	9	kualitas	kualitas	PROPN
faba-100	195	10	audit	audit	NOUN
faba-100	195	11	(	(	PUNCT
faba-100	195	12	studi	studi	PROPN
faba-100	195	13	empiris	empiris	PROPN
faba-100	195	14	pada	pada	PROPN
faba-100	195	15	perusahaan	perusahaan	PROPN
faba-100	195	16	manufaktur	manufaktur	PROPN
faba-100	195	17	yang	yang	PROPN
faba-100	195	18	terdaftar	terdaftar	PROPN
faba-100	195	19	di	di	X
faba-100	195	20	bei	bei	PROPN
faba-100	195	21	)	)	PUNCT
faba-100	195	22	.	.	PUNCT
faba-100	195	23	”	"	PUNCT
faba-100	196	1	jurnal	jurnal	PROPN
faba-100	196	2	akuntansi	akuntansi	PROPN
faba-100	196	3	negeri	negeri	PROPN
faba-100	196	4	padang	padang	PROPN
faba-100	196	5	1	1	NUM
faba-100	196	6	(	(	PUNCT
faba-100	196	7	1	1	NUM
faba-100	196	8	)	)	PUNCT
faba-100	196	9	.	.	PUNCT
faba-100	197	1	huang	huang	PROPN
faba-100	197	2	,	,	PUNCT
faba-100	197	3	ting	ting	PROPN
faba-100	197	4	-	-	PUNCT
faba-100	197	5	chiao	chiao	PROPN
faba-100	197	6	,	,	PUNCT
faba-100	197	7	hsihui	hsihui	PROPN
faba-100	197	8	chang	chang	PROPN
faba-100	197	9	,	,	PUNCT
faba-100	197	10	and	and	CCONJ
faba-100	197	11	jeng	jeng	PROPN
faba-100	197	12	-	-	PUNCT
faba-100	197	13	ren	ren	PROPN
faba-100	197	14	chiou	chiou	NOUN
faba-100	197	15	.	.	PUNCT
faba-100	197	16	2016	2016	NUM
faba-100	197	17	.	.	PUNCT
faba-100	198	1	“	"	PUNCT
faba-100	198	2	audit	audit	NOUN
faba-100	198	3	market	market	NOUN
faba-100	198	4	concentration	concentration	NOUN
faba-100	198	5	,	,	PUNCT
faba-100	198	6	audit	audit	NOUN
faba-100	198	7	fees	fee	NOUN
faba-100	198	8	,	,	PUNCT
faba-100	198	9	and	and	CCONJ
faba-100	198	10	audit	audit	NOUN
faba-100	198	11	quality	quality	NOUN
faba-100	198	12	:	:	PUNCT
faba-100	198	13	evidence	evidence	NOUN
faba-100	198	14	from	from	ADP
faba-100	198	15	china	china	PROPN
faba-100	198	16	.	.	PUNCT
faba-100	198	17	”	"	PUNCT
faba-100	199	1	auditing	audit	VERB
faba-100	199	2	:	:	PUNCT
faba-100	199	3	a	a	DET
faba-100	199	4	journal	journal	NOUN
faba-100	199	5	of	of	ADP
faba-100	199	6	practice	practice	NOUN
faba-100	199	7	and	and	CCONJ
faba-100	199	8	theory	theory	NOUN
faba-100	199	9	,	,	PUNCT
faba-100	199	10	american	american	PROPN
faba-100	199	11	accounting	accounting	PROPN
faba-100	199	12	association	association	PROPN
faba-100	199	13	35	35	NUM
faba-100	199	14	(	(	PUNCT
faba-100	199	15	2	2	NUM
faba-100	199	16	):	):	PUNCT
faba-100	199	17	121–45	121–45	NUM
faba-100	199	18	.	.	PUNCT
faba-100	200	1	https://doi.org/10.2308/ajpt-51299	https://doi.org/10.2308/ajpt-51299	NOUN
faba-100	200	2	.	.	PUNCT
faba-100	201	1	husein	husein	PROPN
faba-100	201	2	,	,	PUNCT
faba-100	201	3	uus	uus	PROPN
faba-100	201	4	ahmad	ahmad	PROPN
faba-100	201	5	.	.	PROPN
faba-100	201	6	2018	2018	NUM
faba-100	201	7	.	.	PUNCT
faba-100	202	1	“	"	PUNCT
faba-100	202	2	determinants	determinant	NOUN
faba-100	202	3	of	of	ADP
faba-100	202	4	capital	capital	NOUN
faba-100	202	5	structure	structure	NOUN
faba-100	202	6	in	in	ADP
faba-100	202	7	companies	company	NOUN
faba-100	202	8	listed	list	VERB
faba-100	202	9	in	in	ADP
faba-100	202	10	the	the	DET
faba-100	202	11	jakarta	jakarta	PROPN
faba-100	202	12	islamic	islamic	PROPN
faba-100	202	13	index	index	PROPN
faba-100	202	14	.	.	PUNCT
faba-100	202	15	”	"	PUNCT
faba-100	203	1	international	international	ADJ
faba-100	203	2	journal	journal	NOUN
faba-100	203	3	of	of	ADP
faba-100	203	4	economics	economic	NOUN
faba-100	203	5	,	,	PUNCT
faba-100	203	6	management	management	NOUN
faba-100	203	7	,	,	PUNCT
faba-100	203	8	and	and	CCONJ
faba-100	203	9	accounting	account	VERB
faba-100	203	10	6	6	NUM
faba-100	203	11	(	(	PUNCT
faba-100	203	12	2	2	NUM
faba-100	203	13	):	):	PUNCT
faba-100	203	14	443–56	443–56	NUM
faba-100	203	15	.	.	PUNCT
faba-100	204	1	ittonen	ittonen	NOUN
faba-100	204	2	,	,	PUNCT
faba-100	204	3	kim	kim	PROPN
faba-100	204	4	.	.	PUNCT
faba-100	204	5	2010	2010	NUM
faba-100	204	6	.	.	PUNCT
faba-100	205	1	a	a	DET
faba-100	205	2	theoretical	theoretical	ADJ
faba-100	205	3	examination	examination	NOUN
faba-100	205	4	of	of	ADP
faba-100	205	5	the	the	DET
faba-100	205	6	role	role	NOUN
faba-100	205	7	of	of	ADP
faba-100	205	8	auditing	auditing	NOUN
faba-100	205	9	and	and	CCONJ
faba-100	205	10	the	the	DET
faba-100	205	11	relevance	relevance	NOUN
faba-100	205	12	of	of	ADP
faba-100	205	13	audit	audit	NOUN
faba-100	205	14	reports	report	NOUN
faba-100	205	15	.	.	PUNCT
faba-100	206	1	vaasa	vaasa	PROPN
faba-100	206	2	:	:	PUNCT
faba-100	206	3	university	university	NOUN
faba-100	206	4	of	of	ADP
faba-100	206	5	vaasa	vaasa	PROPN
faba-100	206	6	.	.	PUNCT
faba-100	207	1	jensen	jensen	PROPN
faba-100	207	2	,	,	PUNCT
faba-100	207	3	m.c	m.c	PROPN
faba-100	207	4	,	,	PUNCT
faba-100	207	5	and	and	CCONJ
faba-100	207	6	w.h	w.h	PROPN
faba-100	207	7	meckling	meckling	NOUN
faba-100	207	8	.	.	PUNCT
faba-100	207	9	1976	1976	NUM
faba-100	207	10	.	.	PUNCT
faba-100	208	1	“	"	PUNCT
faba-100	208	2	theory	theory	NOUN
faba-100	208	3	of	of	ADP
faba-100	208	4	the	the	DET
faba-100	208	5	firm	firm	NOUN
faba-100	208	6	:	:	PUNCT
faba-100	208	7	managerial	managerial	ADJ
faba-100	208	8	behavior	behavior	NOUN
faba-100	208	9	,	,	PUNCT
faba-100	208	10	agency	agency	NOUN
faba-100	208	11	costs	cost	NOUN
faba-100	208	12	and	and	CCONJ
faba-100	208	13	ownership	ownership	NOUN
faba-100	208	14	structure	structure	NOUN
faba-100	208	15	.	.	PUNCT
faba-100	208	16	”	"	PUNCT
faba-100	209	1	journal	journal	NOUN
faba-100	209	2	of	of	ADP
faba-100	209	3	financial	financial	ADJ
faba-100	209	4	economics	economic	NOUN
faba-100	209	5	3	3	NUM
faba-100	209	6	(	(	PUNCT
faba-100	209	7	4	4	NUM
faba-100	209	8	):	):	PUNCT
faba-100	209	9	305–60	305–60	NUM
faba-100	209	10	.	.	PUNCT
faba-100	210	1	https://doi.org/10.1016/0304405x(76)90026-x	https://doi.org/10.1016/0304405x(76)90026-x	PROPN
faba-100	210	2	.	.	PUNCT
faba-100	211	1	kallapur	kallapur	PROPN
faba-100	211	2	,	,	PUNCT
faba-100	211	3	sanjay	sanjay	PROPN
faba-100	211	4	,	,	PUNCT
faba-100	211	5	srinivasan	srinivasan	NOUN
faba-100	211	6	sankaraguruswamy	sankaraguruswamy	NOUN
faba-100	211	7	,	,	PUNCT
faba-100	211	8	and	and	CCONJ
faba-100	211	9	y.	y.	PROPN
faba-100	211	10	zang	zang	PROPN
faba-100	211	11	.	.	PUNCT
faba-100	211	12	2010	2010	NUM
faba-100	211	13	.	.	PUNCT
faba-100	212	1	“	"	PUNCT
faba-100	212	2	audit	audit	NOUN
faba-100	212	3	market	market	NOUN
faba-100	212	4	concentartion	concentartion	NOUN
faba-100	212	5	and	and	CCONJ
faba-100	212	6	audit	audit	NOUN
faba-100	212	7	quality	quality	NOUN
faba-100	212	8	.	.	PUNCT
faba-100	212	9	”	"	PUNCT
faba-100	213	1	corporate	corporate	ADJ
faba-100	213	2	governance	governance	NOUN
faba-100	213	3	and	and	CCONJ
faba-100	213	4	accounting	account	VERB
faba-100	213	5	e	e	PROPN
faba-100	213	6	-	-	NOUN
faba-100	213	7	journal	journal	NOUN
faba-100	213	8	:	:	PUNCT
faba-100	213	9	1–53	1–53	NOUN
faba-100	213	10	.	.	PUNCT
faba-100	214	1	https://doi.org/10.2139/ssrn.1546356	https://doi.org/10.2139/ssrn.1546356	PROPN
faba-100	214	2	.	.	PUNCT
faba-100	215	1	kurniasih	kurniasih	PROPN
faba-100	215	2	,	,	PUNCT
faba-100	215	3	margi	margi	PROPN
faba-100	215	4	,	,	PUNCT
faba-100	215	5	and	and	CCONJ
faba-100	215	6	abdul	abdul	PROPN
faba-100	215	7	rohman	rohman	PROPN
faba-100	215	8	.	.	PUNCT
faba-100	216	1	2014	2014	NUM
faba-100	216	2	.	.	PUNCT
faba-100	217	1	“	"	PUNCT
faba-100	217	2	pengaruh	pengaruh	NOUN
faba-100	217	3	fee	fee	NOUN
faba-100	217	4	audit	audit	NOUN
faba-100	217	5	,	,	PUNCT
faba-100	217	6	audit	audit	NOUN
faba-100	217	7	tenure	tenure	NOUN
faba-100	217	8	,	,	PUNCT
faba-100	217	9	dan	dan	PROPN
faba-100	217	10	rotasi	rotasi	PROPN
faba-100	217	11	audit	audit	PROPN
faba-100	217	12	terhadap	terhadap	PROPN
faba-100	217	13	kualitas	kualitas	PROPN
faba-100	217	14	audit	audit	PROPN
faba-100	217	15	.	.	PUNCT
faba-100	217	16	”	"	PUNCT
faba-100	218	1	diponegoro	diponegoro	PROPN
faba-100	218	2	journal	journal	PROPN
faba-100	218	3	of	of	ADP
faba-100	218	4	accounting	account	VERB
faba-100	218	5	3	3	NUM
faba-100	218	6	(	(	PUNCT
faba-100	218	7	3	3	NUM
faba-100	218	8	):	):	PUNCT
faba-100	218	9	1–10	1–10	NOUN
faba-100	218	10	.	.	PUNCT
faba-100	219	1	laffont	laffont	PROPN
faba-100	219	2	,	,	PUNCT
faba-100	219	3	jean	jean	PROPN
faba-100	219	4	-	-	PUNCT
faba-100	219	5	jacques	jacques	PROPN
faba-100	219	6	,	,	PUNCT
faba-100	219	7	and	and	CCONJ
faba-100	219	8	jean	jean	PROPN
faba-100	219	9	tirole	tirole	PROPN
faba-100	219	10	.	.	PUNCT
faba-100	220	1	1993	1993	NUM
faba-100	220	2	.	.	PUNCT
faba-100	221	1	a	a	DET
faba-100	221	2	theory	theory	NOUN
faba-100	221	3	of	of	ADP
faba-100	221	4	incentives	incentive	NOUN
faba-100	221	5	in	in	ADP
faba-100	221	6	procurement	procurement	NOUN
faba-100	221	7	and	and	CCONJ
faba-100	221	8	regulation	regulation	NOUN
faba-100	221	9	.	.	PUNCT
faba-100	222	1	cambridge	cambridge	PROPN
faba-100	222	2	:	:	PUNCT
faba-100	222	3	the	the	DET
faba-100	222	4	mit	mit	PROPN
faba-100	222	5	press	press	NOUN
faba-100	222	6	.	.	PUNCT
faba-100	223	1	mardiana	mardiana	PROPN
faba-100	223	2	,	,	PUNCT
faba-100	223	3	d.	d.	PROPN
faba-100	223	4	s	s	PROPN
faba-100	223	5	,	,	PUNCT
faba-100	223	6	and	and	CCONJ
faba-100	223	7	v.	v.	ADP
faba-100	223	8	anggraita	anggraita	PROPN
faba-100	223	9	.	.	PUNCT
faba-100	224	1	2015	2015	NUM
faba-100	224	2	.	.	PUNCT
faba-100	225	1	“	"	PUNCT
faba-100	225	2	pengaruh	pengaruh	NOUN
faba-100	225	3	market	market	NOUN
faba-100	225	4	power	power	NOUN
faba-100	225	5	kap	kap	PROPN
faba-100	225	6	dan	dan	PROPN
faba-100	225	7	konsentrasi	konsentrasi	PROPN
faba-100	225	8	pasar	pasar	PROPN
faba-100	225	9	jasa	jasa	PROPN
faba-100	225	10	audit	audit	PROPN
faba-100	225	11	terhadap	terhadap	PROPN
faba-100	225	12	audit	audit	PROPN
faba-100	225	13	fee	fee	PROPN
faba-100	225	14	di	di	X
faba-100	225	15	indonesia	indonesia	PROPN
faba-100	225	16	.	.	PUNCT
faba-100	225	17	”	"	PUNCT
faba-100	226	1	simposium	simposium	PROPN
faba-100	226	2	nasional	nasional	PROPN
faba-100	226	3	akuntansi	akuntansi	PROPN
faba-100	226	4	xix	xix	PROPN
faba-100	226	5	:	:	PUNCT
faba-100	227	1	1–25	1–25	PROPN
faba-100	227	2	.	.	PUNCT
faba-100	228	1	maulida	maulida	PROPN
faba-100	228	2	,	,	PUNCT
faba-100	228	3	k.a	k.a	PROPN
faba-100	228	4	,	,	PUNCT
faba-100	228	5	and	and	CCONJ
faba-100	228	6	h.	h.	PROPN
faba-100	228	7	adam	adam	PROPN
faba-100	228	8	.	.	PUNCT
faba-100	228	9	2012	2012	NUM
faba-100	228	10	.	.	PUNCT
faba-100	229	1	“	"	PUNCT
faba-100	229	2	faktor	faktor	ADJ
faba-100	229	3	-	-	PUNCT
faba-100	229	4	faktor	faktor	NOUN
faba-100	229	5	yang	yang	PROPN
faba-100	229	6	mempengaruhi	mempengaruhi	PROPN
faba-100	229	7	pengungkapan	pengungkapan	PROPN
faba-100	229	8	sustainability	sustainability	NOUN
faba-100	229	9	performance	performance	NOUN
faba-100	229	10	.	.	PUNCT
faba-100	229	11	”	"	PUNCT
faba-100	230	1	jurnal	jurnal	ADJ
faba-100	230	2	ilmiah	ilmiah	PROPN
faba-100	230	3	mahasiswa	mahasiswa	PROPN
faba-100	230	4	feb	feb	PROPN
faba-100	230	5	1	1	NUM
faba-100	230	6	(	(	PUNCT
faba-100	230	7	1	1	NUM
faba-100	230	8	):	):	PUNCT
faba-100	230	9	1–25	1–25	PROPN
faba-100	230	10	.	.	PUNCT
faba-100	231	1	mislinawati	mislinawati	NOUN
faba-100	231	2	.	.	PUNCT
faba-100	232	1	2017	2017	NUM
faba-100	232	2	.	.	PUNCT
faba-100	233	1	“	"	PUNCT
faba-100	233	2	pengaruh	pengaruh	VERB
faba-100	233	3	lamanya	lamanya	ADJ
faba-100	233	4	jangka	jangka	PROPN
faba-100	233	5	waktu	waktu	PROPN
faba-100	233	6	audit	audit	PROPN
faba-100	233	7	dan	dan	PROPN
faba-100	233	8	skeptisme	skeptisme	PROPN
faba-100	233	9	profesional	profesional	PROPN
faba-100	233	10	auditor	auditor	PROPN
faba-100	233	11	terhadap	terhadap	PROPN
faba-100	233	12	kualitas	kualitas	PROPN
faba-100	233	13	audit	audit	PROPN
faba-100	233	14	:	:	PUNCT
faba-100	233	15	studi	studi	PROPN
faba-100	233	16	pada	pada	PROPN
faba-100	233	17	auditor	auditor	PROPN
faba-100	233	18	inspektorat	inspektorat	PROPN
faba-100	233	19	aceh	aceh	PROPN
faba-100	233	20	.	.	PUNCT
faba-100	233	21	”	"	PUNCT
faba-100	234	1	jurnal	jurnal	ADJ
faba-100	234	2	serambi	serambi	PROPN
faba-100	234	3	ekonomi	ekonomi	PROPN
faba-100	234	4	dan	dan	PROPN
faba-100	234	5	bisnis	bisnis	PROPN
faba-100	234	6	4	4	NUM
faba-100	234	7	(	(	PUNCT
faba-100	234	8	2	2	NUM
faba-100	234	9	):	):	PUNCT
faba-100	234	10	63–72	63–72	NUM
faba-100	234	11	.	.	PUNCT
faba-100	235	1	mujiyati	mujiyati	PROPN
faba-100	235	2	,	,	PUNCT
faba-100	235	3	fitri	fitri	NOUN
faba-100	235	4	rohmah	rohmah	NOUN
faba-100	235	5	,	,	PUNCT
faba-100	235	6	and	and	CCONJ
faba-100	235	7	romiardi	romiardi	PROPN
faba-100	235	8	wahyu	wahyu	PROPN
faba-100	235	9	kusumo	kusumo	PROPN
faba-100	235	10	.	.	PUNCT
faba-100	235	11	2020	2020	NUM
faba-100	235	12	.	.	PUNCT
faba-100	236	1	“	"	PUNCT
faba-100	236	2	faktor	faktor	NOUN
faba-100	236	3	-	-	PUNCT
faba-100	236	4	faktor	faktor	NOUN
faba-100	236	5	yang	yang	PROPN
faba-100	236	6	mempengaruhi	mempengaruhi	VERB
faba-100	236	7	kualitas	kualita	NOUN
faba-100	236	8	audit	audit	PROPN
faba-100	236	9	syariah	syariah	PROPN
faba-100	236	10	pada	pada	PROPN
faba-100	236	11	perusahaan	perusahaan	PROPN
faba-100	236	12	yang	yang	PROPN
faba-100	236	13	terdaftar	terdaftar	PROPN
faba-100	236	14	di	di	PROPN
faba-100	236	15	jii	jii	PROPN
faba-100	236	16	tahun	tahun	PROPN
faba-100	236	17	2014	2014	NUM
faba-100	236	18	-	-	SYM
faba-100	236	19	2018	2018	NUM
faba-100	236	20	.	.	PUNCT
faba-100	236	21	”	"	PUNCT
faba-100	237	1	urecol	urecol	INTJ
faba-100	237	2	:	:	PUNCT
faba-100	237	3	64–77	64–77	NUM
faba-100	237	4	.	.	PUNCT
faba-100	238	1	nurdin	nurdin	PROPN
faba-100	238	2	,	,	PUNCT
faba-100	238	3	sabri	sabri	NOUN
faba-100	238	4	,	,	PUNCT
faba-100	238	5	and	and	CCONJ
faba-100	238	6	muhammad	muhammad	PROPN
faba-100	238	7	suyudi	suyudi	PROPN
faba-100	238	8	.	.	PUNCT
faba-100	238	9	2019	2019	NUM
faba-100	238	10	.	.	PUNCT
faba-100	239	1	“	"	PUNCT
faba-100	239	2	pengaruh	pengaruh	VERB
faba-100	239	3	intellectual	intellectual	ADJ
faba-100	239	4	capital	capital	NOUN
faba-100	239	5	dan	dan	PROPN
faba-100	239	6	islamicity	islamicity	PROPN
faba-100	239	7	performance	performance	NOUN
faba-100	239	8	index	index	NOUN
faba-100	239	9	terhadap	terhadap	PROPN
faba-100	239	10	kinerja	kinerja	PROPN
faba-100	239	11	jeuangan	jeuangan	PROPN
faba-100	239	12	perbankan	perbankan	PROPN
faba-100	239	13	syariah	syariah	PROPN
faba-100	239	14	di	di	PROPN
faba-100	239	15	indonesia	indonesia	PROPN
faba-100	239	16	.	.	PUNCT
faba-100	239	17	”	"	PUNCT
faba-100	240	1	jurnal	jurnal	ADJ
faba-100	240	2	akuntansi	akuntansi	PROPN
faba-100	240	3	multi	multi	PROPN
faba-100	240	4	dimensi	dimensi	NOUN
faba-100	240	5	(	(	PUNCT
faba-100	240	6	jamdi	jamdi	NOUN
faba-100	240	7	):	):	PUNCT
faba-100	240	8	120	120	NUM
faba-100	240	9	.	.	X
faba-100	240	10	nurdin	nurdin	VERB
faba-100	240	11	,	,	PUNCT
faba-100	240	12	and	and	CCONJ
faba-100	240	13	dista	dista	PROPN
faba-100	240	14	widiasari	widiasari	PROPN
faba-100	240	15	.	.	PUNCT
faba-100	240	16	2016	2016	NUM
faba-100	240	17	.	.	PUNCT
faba-100	241	1	“	"	PUNCT
faba-100	241	2	pengaruh	pengaruh	NOUN
faba-100	241	3	fee	fee	NOUN
faba-100	241	4	audit	audit	NOUN
faba-100	241	5	dan	dan	PROPN
faba-100	241	6	perikatan	perikatan	PROPN
faba-100	241	7	auditor	auditor	PROPN
faba-100	241	8	terhadap	terhadap	PROPN
faba-100	241	9	kualitas	kualitas	PROPN
faba-100	241	10	audit	audit	PROPN
faba-100	241	11	.	.	PUNCT
faba-100	241	12	”	"	PUNCT
faba-100	242	1	jurnal	jurnal	ADJ
faba-100	242	2	manajemen	manajeman	NOUN
faba-100	242	3	bisnis	bisnis	PROPN
faba-100	242	4	krisnadwipayana	krisnadwipayana	PROPN
faba-100	242	5	4	4	NUM
faba-100	242	6	(	(	PUNCT
faba-100	242	7	1	1	NUM
faba-100	242	8	):	):	PUNCT
faba-100	242	9	1–14	1–14	PROPN
faba-100	242	10	.	.	PROPN
faba-100	242	11	oktaviani	oktaviani	PROPN
faba-100	242	12	,	,	PUNCT
faba-100	242	13	retno	retno	PROPN
faba-100	242	14	fuji	fuji	PROPN
faba-100	242	15	.	.	PUNCT
faba-100	243	1	2017	2017	NUM
faba-100	243	2	.	.	PUNCT
faba-100	244	1	“	"	PUNCT
faba-100	244	2	indeks	indeks	PROPN
faba-100	244	3	harga	harga	PROPN
faba-100	244	4	saham	saham	PROPN
faba-100	244	5	islamic	islamic	PROPN
faba-100	244	6	international	international	PROPN
faba-100	244	7	terhadap	terhadap	PROPN
faba-100	244	8	jakarta	jakarta	PROPN
faba-100	244	9	islamic	islamic	PROPN
faba-100	244	10	index	index	PROPN
faba-100	244	11	.	.	PUNCT
faba-100	244	12	”	"	PUNCT
faba-100	244	13	fakultas	fakulta	VERB
faba-100	244	14	ekonomi	ekonomi	PROPN
faba-100	244	15	dan	dan	PROPN
faba-100	244	16	bisnis	bisnis	PROPN
faba-100	244	17	,	,	PUNCT
faba-100	244	18	universitas	universitas	PROPN
faba-100	244	19	budi	budi	PROPN
faba-100	244	20	luhur	luhur	VERB
faba-100	244	21	jakarta	jakarta	PROPN
faba-100	244	22	6	6	NUM
faba-100	244	23	(	(	PUNCT
faba-100	244	24	1	1	NUM
faba-100	244	25	):	):	PUNCT
faba-100	244	26	1–15	1–15	PROPN
faba-100	244	27	.	.	PUNCT
faba-100	245	1	pramesti	pramesti	PROPN
faba-100	245	2	,	,	PUNCT
faba-100	245	3	i.g.a.r	i.g.a.r	PROPN
faba-100	245	4	,	,	PUNCT
faba-100	245	5	and	and	CCONJ
faba-100	245	6	i.d.n	i.d.n	ADP
faba-100	245	7	wiratmaja	wiratmaja	PROPN
faba-100	245	8	.	.	PUNCT
faba-100	245	9	2017	2017	NUM
faba-100	245	10	.	.	PUNCT
faba-100	246	1	“	"	PUNCT
faba-100	246	2	pengaruh	pengaruh	NOUN
faba-100	246	3	fee	fee	NOUN
faba-100	246	4	audit	audit	NOUN
faba-100	246	5	,	,	PUNCT
faba-100	246	6	profesionalisme	profesionalisme	PROPN
faba-100	246	7	pada	pada	PROPN
faba-100	246	8	kualitas	kualitas	PROPN
faba-100	246	9	audit	audit	PROPN
faba-100	246	10	dengan	dengan	PROPN
faba-100	246	11	kepuasan	kepuasan	PROPN
faba-100	246	12	kerja	kerja	PROPN
faba-100	246	13	sebagai	sebagai	PROPN
faba-100	246	14	pemediasi	pemediasi	PROPN
faba-100	246	15	pengaruh	pengaruh	NOUN
faba-100	246	16	fee	fee	NOUN
faba-100	246	17	audit	audit	NOUN
faba-100	246	18	,	,	PUNCT
faba-100	246	19	audit	audit	NOUN
faba-100	246	20	tenure	tenure	NOUN
faba-100	246	21	,	,	PUNCT
faba-100	246	22	rotasi	rotasi	PROPN
faba-100	246	23	audit	audit	PROPN
faba-100	246	24	dan	dan	PROPN
faba-100	246	25	reputasi	reputasi	PROPN
faba-100	246	26	auditor	auditor	PROPN
faba-100	246	27	terhadap	terhadap	PROPN
faba-100	246	28	kualitas	kualitas	PROPN
faba-100	246	29	audit	audit	NOUN
faba-100	246	30	(	(	PUNCT
faba-100	246	31	studi	studi	PROPN
faba-100	246	32	empiris	empiris	PROPN
faba-100	246	33	pada	pada	PROPN
faba-100	246	34	perusahaan	perusahaan	PROPN
faba-100	246	35	manufaktur	manufaktur	PROPN
faba-100	246	36	yang	yang	PROPN
faba-100	246	37	terdaftar	terdaftar	PROPN
faba-100	246	38	di	di	PROPN
faba-100	246	39	bursa	bursa	PROPN
faba-100	246	40	e.	e.	PROPN
faba-100	246	41	”	"	PUNCT
faba-100	246	42	e	e	ADJ
faba-100	246	43	-	-	ADJ
faba-100	246	44	jurnal	jurnal	ADJ
faba-100	246	45	akuntansi	akuntansi	PROPN
faba-100	246	46	universitas	universita	NOUN
faba-100	246	47	udayana	udayana	ADJ
faba-100	246	48	18	18	NUM
faba-100	246	49	(	(	PUNCT
faba-100	246	50	1	1	NUM
faba-100	246	51	):	):	PUNCT
faba-100	246	52	616–45	616–45	NOUN
faba-100	246	53	.	.	PUNCT
faba-100	247	1	pratama	pratama	NOUN
faba-100	247	2	,	,	PUNCT
faba-100	247	3	yoghi	yoghi	PROPN
faba-100	247	4	citra	citra	PROPN
faba-100	247	5	.	.	PROPN
faba-100	247	6	2012	2012	NUM
faba-100	247	7	.	.	PUNCT
faba-100	248	1	“	"	PUNCT
faba-100	248	2	pengaruh	pengaruh	NOUN
faba-100	248	3	indeks	indeks	PROPN
faba-100	248	4	regional	regional	PROPN
faba-100	248	5	terhadap	terhadap	PROPN
faba-100	248	6	jakarta	jakarta	PROPN
faba-100	248	7	islamic	islamic	PROPN
faba-100	248	8	index	index	PROPN
faba-100	248	9	(	(	PUNCT
faba-100	248	10	jii	jii	PROPN
faba-100	248	11	)	)	PUNCT
faba-100	248	12	.	.	PUNCT
faba-100	248	13	”	"	PUNCT
faba-100	249	1	jurnal	jurnal	ADJ
faba-100	249	2	etikonomi	etikonomi	VERB
faba-100	249	3	11	11	NUM
faba-100	249	4	(	(	PUNCT
faba-100	249	5	2	2	NUM
faba-100	249	6	):	):	PUNCT
faba-100	249	7	126–41	126–41	NUM
faba-100	249	8	.	.	PUNCT
faba-100	250	1	https://doi.org/10.15408/etk.v11i2.1888	https://doi.org/10.15408/etk.v11i2.1888	PROPN
faba-100	250	2	.	.	PROPN
faba-100	250	3	rahmah	rahmah	PROPN
faba-100	250	4	,	,	PUNCT
faba-100	250	5	fitri	fitri	NOUN
faba-100	250	6	siti	siti	PROPN
faba-100	250	7	,	,	PUNCT
faba-100	250	8	and	and	CCONJ
faba-100	250	9	r.	r.	PROPN
faba-100	250	10	nelly	nelly	PROPN
faba-100	250	11	nur	nur	VERB
faba-100	250	12	apandi	apandi	NOUN
faba-100	250	13	.	.	PUNCT
faba-100	251	1	2020	2020	NUM
faba-100	251	2	.	.	PUNCT
faba-100	252	1	“	"	PUNCT
faba-100	252	2	konsentrasi	konsentrasi	PROPN
faba-100	252	3	pasar	pasar	PROPN
faba-100	252	4	audit	audit	PROPN
faba-100	252	5	dan	dan	PROPN
faba-100	252	6	litigation	litigation	PROPN
faba-100	252	7	risk	risk	PROPN
faba-100	252	8	terhadap	terhadap	PROPN
faba-100	252	9	kualitas	kualitas	PROPN
faba-100	252	10	audit	audit	PROPN
faba-100	252	11	.	.	PUNCT
faba-100	252	12	”	"	PUNCT
faba-100	253	1	sikap	sikap	NOUN
faba-100	253	2	5	5	NUM
faba-100	253	3	(	(	PUNCT
faba-100	253	4	1	1	NUM
faba-100	253	5	):	):	PUNCT
faba-100	253	6	61–75	61–75	NUM
faba-100	253	7	.	.	PUNCT
faba-100	254	1	https://doi.org/10.32897/jsikap.v5i1.331	https://doi.org/10.32897/jsikap.v5i1.331	PROPN
faba-100	254	2	.	.	PUNCT
faba-100	255	1	riswandi	riswandi	PROPN
faba-100	255	2	,	,	PUNCT
faba-100	255	3	pedi	pedi	NOUN
faba-100	255	4	.	.	PROPN
faba-100	255	5	2014	2014	NUM
faba-100	255	6	.	.	PUNCT
faba-100	256	1	“	"	PUNCT
faba-100	256	2	pengaruh	pengaruh	NOUN
faba-100	256	3	kepemilikan	kepemilikan	VERB
faba-100	256	4	manajerial	manajerial	ADJ
faba-100	256	5	,	,	PUNCT
faba-100	256	6	proporsi	proporsi	ADJ
faba-100	256	7	komisaris	komisaris	PROPN
faba-100	256	8	independen	independen	PROPN
faba-100	256	9	terhadap	terhadap	PROPN
faba-100	256	10	kualitas	kualitas	PROPN
faba-100	256	11	laba	laba	PROPN
faba-100	256	12	.	.	PUNCT
faba-100	256	13	”	"	PUNCT
faba-100	257	1	ekombis	ekombis	ADJ
faba-100	257	2	review	review	VERB
faba-100	257	3	2	2	NUM
faba-100	257	4	(	(	PUNCT
faba-100	257	5	2	2	NUM
faba-100	257	6	):	):	PUNCT
faba-100	257	7	210–23	210–23	PROPN
faba-100	257	8	.	.	PUNCT
faba-100	258	1	https://doi.org/10.37676/ekombis.v2i2.16	https://doi.org/10.37676/ekombis.v2i2.16	PROPN
faba-100	258	2	.	.	PUNCT
faba-100	258	3	setiono	setiono	PROPN
faba-100	258	4	,	,	PUNCT
faba-100	258	5	benny	benny	PROPN
faba-100	258	6	agus	agus	PROPN
faba-100	258	7	.	.	PUNCT
faba-100	258	8	2015	2015	NUM
faba-100	258	9	.	.	PUNCT
faba-100	259	1	“	"	PUNCT
faba-100	259	2	teori	teori	PROPN
faba-100	259	3	perusahaan	perusahaan	PROPN
faba-100	259	4	/	/	SYM
faba-100	259	5	theory	theory	NOUN
faba-100	259	6	of	of	ADP
faba-100	259	7	the	the	DET
faba-100	259	8	firm	firm	NOUN
faba-100	259	9	:	:	PUNCT
faba-100	259	10	kajian	kajian	PROPN
faba-100	259	11	tentang	tentang	PROPN
faba-100	259	12	teori	teori	PROPN
faba-100	259	13	bagi	bagi	PROPN
faba-100	259	14	hasil	hasil	PROPN
faba-100	259	15	perusahaan	perusahaan	PROPN
faba-100	259	16	(	(	PUNCT
faba-100	259	17	profit	profit	NOUN
faba-100	259	18	and	and	CCONJ
faba-100	259	19	loss	loss	NOUN
faba-100	259	20	sharing	sharing	NOUN
faba-100	259	21	)	)	PUNCT
faba-100	260	1	dalam	dalam	PROPN
faba-100	260	2	perspektif	perspektif	PROPN
faba-100	260	3	ekonomi	ekonomi	PROPN
faba-100	260	4	syariah	syariah	PROPN
faba-100	260	5	.	.	PUNCT
faba-100	260	6	”	"	PUNCT
faba-100	261	1	jurnal	jurnal	ADJ
faba-100	261	2	aplikasi	aplikasi	PROPN
faba-100	261	3	pelayaran	pelayaran	PROPN
faba-100	261	4	dan	dan	PROPN
faba-100	261	5	kepelabuhanan	kepelabuhanan	PROPN
faba-100	261	6	5	5	NUM
faba-100	261	7	(	(	PUNCT
faba-100	261	8	2	2	NUM
faba-100	261	9	):	):	PUNCT
faba-100	261	10	153–69	153–69	PROPN
faba-100	261	11	.	.	PUNCT
faba-100	261	12	solihin	solihin	PROPN
faba-100	261	13	,	,	PUNCT
faba-100	261	14	ismail	ismail	PROPN
faba-100	261	15	.	.	PUNCT
faba-100	261	16	2009	2009	NUM
faba-100	261	17	.	.	PUNCT
faba-100	262	1	corporate	corporate	ADJ
faba-100	262	2	social	social	ADJ
faba-100	262	3	responsibility	responsibility	NOUN
faba-100	262	4	from	from	ADP
faba-100	262	5	charity	charity	NOUN
faba-100	262	6	to	to	ADP
faba-100	262	7	sustainability	sustainability	NOUN
faba-100	262	8	.	.	PUNCT
faba-100	263	1	jakarta	jakarta	PROPN
faba-100	263	2	:	:	PUNCT
faba-100	263	3	salemba	salemba	PROPN
faba-100	263	4	empat	empat	PROPN
faba-100	263	5	.	.	PUNCT
faba-100	264	1	tandiontong	tandiontong	PROPN
faba-100	264	2	,	,	PUNCT
faba-100	264	3	mathius	mathius	PROPN
faba-100	264	4	.	.	PROPN
faba-100	264	5	2015	2015	NUM
faba-100	264	6	.	.	PUNCT
faba-100	265	1	kualitas	kualita	NOUN
faba-100	265	2	audit	audit	PROPN
faba-100	265	3	dan	dan	PROPN
faba-100	265	4	pengukurannya	pengukurannya	PROPN
faba-100	265	5	.	.	PUNCT
faba-100	266	1	bandung	bandung	PROPN
faba-100	266	2	:	:	PUNCT
faba-100	267	1	alfabeta	alfabeta	PROPN
faba-100	267	2	.	.	PUNCT
faba-100	267	3	triyuwono	triyuwono	PROPN
faba-100	267	4	,	,	PUNCT
faba-100	267	5	iwan	iwan	PROPN
faba-100	267	6	.	.	PUNCT
faba-100	267	7	2011	2011	NUM
faba-100	267	8	.	.	PUNCT
faba-100	268	1	“	"	PUNCT
faba-100	268	2	mengangkat	mengangkat	X
faba-100	268	3	‘	'	PUNCT
faba-100	268	4	sing	sing	ADJ
faba-100	268	5	liyan	liyan	NOUN
faba-100	268	6	’	'	PUNCT
faba-100	268	7	untuk	untuk	PROPN
faba-100	268	8	formulasi	formulasi	PROPN
faba-100	268	9	nilai	nilai	PROPN
faba-100	268	10	tambah	tambah	PROPN
faba-100	268	11	syariah	syariah	PROPN
faba-100	268	12	.	.	PUNCT
faba-100	268	13	”	"	PUNCT
faba-100	269	1	jurnal	jurnal	ADJ
faba-100	269	2	akuntansi	akuntansi	PROPN
faba-100	269	3	multiparadigma	multiparadigma	NOUN
faba-100	269	4	2	2	NUM
faba-100	269	5	(	(	PUNCT
faba-100	269	6	2	2	NUM
faba-100	269	7	):	):	PUNCT
faba-100	269	8	186–200	186–200	NUM
faba-100	269	9	.	.	PUNCT
faba-100	269	10	https://doi.org/10.18202/jamal.2011.08.7116	https://doi.org/10.18202/jamal.2011.08.7116	PROPN
faba-100	269	11	.	.	PUNCT
faba-100	269	12	werastuti	werastuti	PROPN
faba-100	269	13	,	,	PUNCT
faba-100	269	14	desak	desak	PROPN
faba-100	269	15	nyoman	nyoman	PROPN
faba-100	269	16	sri	sri	PROPN
faba-100	269	17	.	.	PUNCT
faba-100	270	1	2013	2013	NUM
faba-100	270	2	.	.	PUNCT
faba-100	271	1	“	"	PUNCT
faba-100	271	2	pengaruh	pengaruh	NOUN
faba-100	271	3	auditor	auditor	NOUN
faba-100	271	4	client	client	NOUN
faba-100	271	5	tenure	tenure	NOUN
faba-100	271	6	,	,	PUNCT
faba-100	271	7	debt	debt	NOUN
faba-100	271	8	defalut	defalut	NOUN
faba-100	271	9	,	,	PUNCT
faba-100	271	10	reputasi	reputasi	NOUN
faba-100	271	11	auditor	auditor	NOUN
faba-100	271	12	,	,	PUNCT
faba-100	271	13	ukuran	ukuran	PROPN
faba-100	271	14	klien	klien	PROPN
faba-100	271	15	,	,	PUNCT
faba-100	271	16	dan	dan	PROPN
faba-100	271	17	kondisi	kondisi	PROPN
faba-100	271	18	keuangan	keuangan	PROPN
faba-100	271	19	terhadap	terhadap	PROPN
faba-100	271	20	kualitas	kualitas	PROPN
faba-100	271	21	audir	audir	PROPN
faba-100	271	22	melalui	melalui	PROPN
faba-100	271	23	opini	opini	PROPN
faba-100	271	24	audit	audit	PROPN
faba-100	271	25	going	go	VERB
faba-100	271	26	concern	concern	NOUN
faba-100	271	27	.	.	PUNCT
faba-100	271	28	”	"	PUNCT
faba-100	272	1	vokasi	vokasi	PROPN
faba-100	272	2	juranl	juranl	PROPN
faba-100	272	3	riset	riset	PROPN
faba-100	272	4	akuntansi	akuntansi	PROPN
faba-100	272	5	2	2	NUM
faba-100	272	6	(	(	PUNCT
faba-100	272	7	1	1	NUM
faba-100	272	8	):	):	PUNCT
faba-100	272	9	99–116	99–116	PROPN
faba-100	272	10	.	.	PUNCT
faba-100	272	11	widarjono	widarjono	PROPN
faba-100	272	12	,	,	PUNCT
faba-100	272	13	agus	agus	PROPN
faba-100	272	14	.	.	PUNCT
faba-100	272	15	2010	2010	NUM
faba-100	272	16	.	.	PUNCT
faba-100	273	1	analisis	analisis	NOUN
faba-100	273	2	statistika	statistika	PROPN
faba-100	273	3	multivariat	multivariat	PROPN
faba-100	273	4	terapan	terapan	PROPN
faba-100	273	5	.	.	PUNCT
faba-100	274	1	1st	1st	ADJ
faba-100	274	2	ed	ed	NOUN
faba-100	274	3	.	.	PUNCT
faba-100	275	1	yogyakarta	yogyakarta	PROPN
faba-100	275	2	:	:	PUNCT
faba-100	276	1	upp	upp	PROPN
faba-100	276	2	stim	stim	VERB
faba-100	276	3	ykpn	ykpn	PROPN
faba-100	276	4	.	.	PUNCT
faba-100	277	1	finance	finance	NOUN
faba-100	277	2	,	,	PUNCT
faba-100	277	3	accounting	accounting	NOUN
faba-100	277	4	and	and	CCONJ
faba-100	277	5	business	business	NOUN
faba-100	277	6	analysis	analysis	NOUN
faba-100	277	7	3	3	NUM
faba-100	277	8	(	(	PUNCT
faba-100	277	9	2	2	NUM
faba-100	277	10	)	)	PUNCT
faba-100	277	11	2021	2021	NUM
faba-100	277	12	158	158	NUM
faba-100	277	13	willekens	willeken	NOUN
faba-100	277	14	,	,	PUNCT
faba-100	277	15	marleen	marleen	PROPN
faba-100	277	16	,	,	PUNCT
faba-100	277	17	and	and	CCONJ
faba-100	277	18	christina	christina	PROPN
faba-100	277	19	achmadi	achmadi	NOUN
faba-100	277	20	.	.	PUNCT
faba-100	278	1	2003	2003	NUM
faba-100	278	2	.	.	PUNCT
faba-100	279	1	“	"	PUNCT
faba-100	279	2	pricing	pricing	NOUN
faba-100	279	3	and	and	CCONJ
faba-100	279	4	supplier	supplier	NOUN
faba-100	279	5	concentration	concentration	NOUN
faba-100	279	6	in	in	ADP
faba-100	279	7	the	the	DET
faba-100	279	8	private	private	ADJ
faba-100	279	9	client	client	NOUN
faba-100	279	10	segment	segment	NOUN
faba-100	279	11	of	of	ADP
faba-100	279	12	the	the	DET
faba-100	279	13	audit	audit	NOUN
faba-100	279	14	market	market	NOUN
faba-100	279	15	:	:	PUNCT
faba-100	279	16	market	market	NOUN
faba-100	279	17	power	power	NOUN
faba-100	279	18	of	of	ADP
faba-100	279	19	competition	competition	NOUN
faba-100	279	20	?	?	PUNCT
faba-100	279	21	”	"	PUNCT
faba-100	280	1	the	the	DET
faba-100	280	2	internation	internation	PROPN
faba-100	280	3	journal	journal	NOUN
faba-100	280	4	of	of	ADP
faba-100	280	5	accounting	account	VERB
faba-100	280	6	34	34	NUM
faba-100	280	7	(	(	PUNCT
faba-100	280	8	4	4	NUM
faba-100	280	9	):	):	PUNCT
faba-100	280	10	431–55	431–55	PROPN
faba-100	280	11	.	.	PUNCT
faba-100	281	1	https://doi.org/10.1016/j.intacc.2003.09.002	https://doi.org/10.1016/j.intacc.2003.09.002	PROPN
faba-100	281	2	.	.	PUNCT
faba-100	281	3	yazid	yazid	PROPN
faba-100	281	4	,	,	PUNCT
faba-100	281	5	helmi	helmi	PROPN
faba-100	281	6	,	,	PUNCT
faba-100	281	7	and	and	CCONJ
faba-100	281	8	tulus	tulus	ADP
faba-100	281	9	suryanto	suryanto	NOUN
faba-100	281	10	.	.	PROPN
faba-100	281	11	2016	2016	NUM
faba-100	281	12	.	.	PUNCT
faba-100	282	1	“	"	PUNCT
faba-100	282	2	an	an	DET
faba-100	282	3	investigation	investigation	NOUN
faba-100	282	4	of	of	ADP
faba-100	282	5	factors	factor	NOUN
faba-100	282	6	influencing	influence	VERB
faba-100	282	7	audit	audit	NOUN
faba-100	282	8	quality	quality	NOUN
faba-100	282	9	according	accord	VERB
faba-100	282	10	to	to	ADP
faba-100	282	11	islamic	islamic	ADJ
faba-100	282	12	audit	audit	NOUN
faba-100	282	13	:	:	PUNCT
faba-100	282	14	a	a	DET
faba-100	282	15	study	study	NOUN
faba-100	282	16	for	for	ADP
faba-100	282	17	the	the	DET
faba-100	282	18	jakarta	jakarta	PROPN
faba-100	282	19	islamic	islamic	PROPN
faba-100	282	20	index	index	PROPN
faba-100	282	21	.	.	PUNCT
faba-100	282	22	”	"	PUNCT
faba-100	283	1	international	international	ADJ
faba-100	283	2	journal	journal	NOUN
faba-100	283	3	in	in	ADP
faba-100	283	4	economics	economic	NOUN
faba-100	283	5	and	and	CCONJ
faba-100	283	6	business	business	NOUN
faba-100	283	7	administration	administration	NOUN
faba-100	283	8	4	4	NUM
faba-100	283	9	(	(	PUNCT
faba-100	283	10	1	1	NUM
faba-100	283	11	):	):	PUNCT
faba-100	283	12	20–38	20–38	NUM
faba-100	283	13	.	.	PUNCT