id	sid	tid	token	lemma	pos
faba-102	1	1	176	176	NUM
faba-102	1	2	finance	finance	NOUN
faba-102	1	3	,	,	PUNCT
faba-102	1	4	accounting	accounting	NOUN
faba-102	1	5	and	and	CCONJ
faba-102	1	6	business	business	NOUN
faba-102	1	7	analysis	analysis	NOUN
faba-102	1	8	volume	volume	NOUN
faba-102	1	9	3	3	NUM
faba-102	1	10	issue	issue	NOUN
faba-102	1	11	2	2	NUM
faba-102	1	12	,	,	PUNCT
faba-102	1	13	2021	2021	NUM
faba-102	1	14	http://faba.bg	http://faba.bg	NOUN
faba-102	1	15	the	the	DET
faba-102	1	16	influence	influence	NOUN
faba-102	1	17	of	of	ADP
faba-102	1	18	internal	internal	ADJ
faba-102	1	19	audit	audit	NOUN
faba-102	1	20	activities	activity	NOUN
faba-102	1	21	and	and	CCONJ
faba-102	1	22	business	business	NOUN
faba-102	1	23	complexity	complexity	NOUN
faba-102	1	24	on	on	ADP
faba-102	1	25	the	the	DET
faba-102	1	26	amount	amount	NOUN
faba-102	1	27	of	of	ADP
faba-102	1	28	fees	fee	NOUN
faba-102	1	29	for	for	ADP
faba-102	1	30	external	external	ADJ
faba-102	1	31	auditors	auditor	NOUN
faba-102	1	32	(	(	PUNCT
faba-102	1	33	case	case	NOUN
faba-102	1	34	study	study	NOUN
faba-102	1	35	of	of	ADP
faba-102	1	36	manufacturing	manufacture	VERB
faba-102	1	37	companies	company	NOUN
faba-102	1	38	on	on	ADP
faba-102	1	39	the	the	DET
faba-102	1	40	idx	idx	PROPN
faba-102	1	41	)	)	PUNCT
faba-102	1	42	arum	arum	PROPN
faba-102	1	43	ardianingsih	ardianingsih	PROPN
faba-102	1	44	*	*	PROPN
faba-102	1	45	,	,	PUNCT
faba-102	1	46	hidayatul	hidayatul	NOUN
faba-102	1	47	affifah	affifah	PROPN
faba-102	1	48	universitas	universita	NOUN
faba-102	1	49	pekalongan	pekalongan	NOUN
faba-102	1	50	,	,	PUNCT
faba-102	1	51	indonesia	indonesia	PROPN
faba-102	1	52	info	info	NOUN
faba-102	1	53	articles	article	NOUN
faba-102	1	54	abstract	abstract	ADJ
faba-102	1	55	keywords	keyword	NOUN
faba-102	1	56	:	:	PUNCT
faba-102	1	57	the	the	DET
faba-102	1	58	amount	amount	NOUN
faba-102	1	59	of	of	ADP
faba-102	1	60	fees	fee	NOUN
faba-102	1	61	for	for	ADP
faba-102	1	62	external	external	ADJ
faba-102	1	63	auditors	auditor	NOUN
faba-102	1	64	,	,	PUNCT
faba-102	1	65	internal	internal	ADJ
faba-102	1	66	audit	audit	NOUN
faba-102	1	67	activities	activity	NOUN
faba-102	1	68	an	an	DET
faba-102	1	69	audit	audit	NOUN
faba-102	1	70	is	be	AUX
faba-102	1	71	a	a	DET
faba-102	1	72	supervision	supervision	NOUN
faba-102	1	73	activity	activity	NOUN
faba-102	1	74	and	and	CCONJ
faba-102	1	75	evaluation	evaluation	NOUN
faba-102	1	76	of	of	ADP
faba-102	1	77	the	the	DET
faba-102	1	78	effectiveness	effectiveness	NOUN
faba-102	1	79	of	of	ADP
faba-102	1	80	internal	internal	ADJ
faba-102	1	81	control	control	NOUN
faba-102	1	82	and	and	CCONJ
faba-102	1	83	the	the	DET
faba-102	1	84	reasonableness	reasonableness	NOUN
faba-102	1	85	of	of	ADP
faba-102	1	86	the	the	DET
faba-102	1	87	financial	financial	ADJ
faba-102	1	88	statements	statement	NOUN
faba-102	1	89	.	.	PUNCT
faba-102	2	1	the	the	DET
faba-102	2	2	purpose	purpose	NOUN
faba-102	2	3	of	of	ADP
faba-102	2	4	the	the	DET
faba-102	2	5	audit	audit	NOUN
faba-102	2	6	is	be	AUX
faba-102	2	7	to	to	PART
faba-102	2	8	add	add	VERB
faba-102	2	9	the	the	DET
faba-102	2	10	value	value	NOUN
faba-102	2	11	to	to	ADP
faba-102	2	12	the	the	DET
faba-102	2	13	company	company	NOUN
faba-102	2	14	's	's	PART
faba-102	2	15	operations	operation	NOUN
faba-102	2	16	and	and	CCONJ
faba-102	2	17	improve	improve	VERB
faba-102	2	18	the	the	DET
faba-102	2	19	reliability	reliability	NOUN
faba-102	2	20	of	of	ADP
faba-102	2	21	financial	financial	ADJ
faba-102	2	22	reporting	reporting	NOUN
faba-102	2	23	.	.	PUNCT
faba-102	3	1	internal	internal	ADJ
faba-102	3	2	audit	audit	NOUN
faba-102	3	3	activities	activity	NOUN
faba-102	3	4	provide	provide	VERB
faba-102	3	5	company	company	NOUN
faba-102	3	6	business	business	NOUN
faba-102	3	7	risk	risk	NOUN
faba-102	3	8	information	information	NOUN
faba-102	3	9	to	to	ADP
faba-102	3	10	external	external	ADJ
faba-102	3	11	auditors	auditor	NOUN
faba-102	3	12	so	so	SCONJ
faba-102	3	13	as	as	SCONJ
faba-102	3	14	to	to	PART
faba-102	3	15	reduce	reduce	VERB
faba-102	3	16	the	the	DET
faba-102	3	17	scope	scope	NOUN
faba-102	3	18	of	of	ADP
faba-102	3	19	the	the	DET
faba-102	3	20	audit	audit	NOUN
faba-102	3	21	and	and	CCONJ
faba-102	3	22	have	have	VERB
faba-102	3	23	an	an	DET
faba-102	3	24	impact	impact	NOUN
faba-102	3	25	on	on	ADP
faba-102	3	26	the	the	DET
faba-102	3	27	amount	amount	NOUN
faba-102	3	28	of	of	ADP
faba-102	3	29	fees	fee	NOUN
faba-102	3	30	for	for	ADP
faba-102	3	31	external	external	ADJ
faba-102	3	32	auditors	auditor	NOUN
faba-102	3	33	.	.	PUNCT
faba-102	4	1	companies	company	NOUN
faba-102	4	2	that	that	PRON
faba-102	4	3	are	be	AUX
faba-102	4	4	increasingly	increasingly	ADV
faba-102	4	5	complex	complex	ADJ
faba-102	4	6	businesses	business	NOUN
faba-102	4	7	owned	own	VERB
faba-102	4	8	also	also	ADV
faba-102	4	9	make	make	VERB
faba-102	4	10	the	the	DET
faba-102	4	11	completion	completion	NOUN
faba-102	4	12	of	of	ADP
faba-102	4	13	the	the	DET
faba-102	4	14	audit	audit	NOUN
faba-102	4	15	longer	long	ADV
faba-102	4	16	,	,	PUNCT
faba-102	4	17	as	as	ADP
faba-102	4	18	a	a	DET
faba-102	4	19	result	result	NOUN
faba-102	4	20	the	the	DET
faba-102	4	21	amount	amount	NOUN
faba-102	4	22	of	of	ADP
faba-102	4	23	the	the	DET
faba-102	4	24	fees	fee	NOUN
faba-102	4	25	for	for	ADP
faba-102	4	26	auditor	auditor	NOUN
faba-102	4	27	services	service	NOUN
faba-102	4	28	rises	rise	VERB
faba-102	4	29	.	.	PUNCT
faba-102	5	1	this	this	DET
faba-102	5	2	study	study	NOUN
faba-102	5	3	wants	want	VERB
faba-102	5	4	to	to	PART
faba-102	5	5	examine	examine	VERB
faba-102	5	6	the	the	DET
faba-102	5	7	effect	effect	NOUN
faba-102	5	8	of	of	ADP
faba-102	5	9	internal	internal	ADJ
faba-102	5	10	audit	audit	NOUN
faba-102	5	11	activity	activity	NOUN
faba-102	5	12	and	and	CCONJ
faba-102	5	13	business	business	NOUN
faba-102	5	14	complexity	complexity	NOUN
faba-102	5	15	on	on	ADP
faba-102	5	16	the	the	DET
faba-102	5	17	amount	amount	NOUN
faba-102	5	18	of	of	ADP
faba-102	5	19	fees	fee	NOUN
faba-102	5	20	for	for	ADP
faba-102	5	21	external	external	ADJ
faba-102	5	22	auditor	auditor	NOUN
faba-102	5	23	services	service	NOUN
faba-102	5	24	.	.	PUNCT
faba-102	6	1	the	the	DET
faba-102	6	2	analysis	analysis	NOUN
faba-102	6	3	technique	technique	NOUN
faba-102	6	4	uses	use	VERB
faba-102	6	5	classical	classical	ADJ
faba-102	6	6	assumption	assumption	NOUN
faba-102	6	7	test	test	NOUN
faba-102	6	8	,	,	PUNCT
faba-102	6	9	multiple	multiple	ADJ
faba-102	6	10	linear	linear	ADJ
faba-102	6	11	regression	regression	NOUN
faba-102	6	12	and	and	CCONJ
faba-102	6	13	hypothesis	hypothesis	NOUN
faba-102	6	14	testing	testing	NOUN
faba-102	6	15	.	.	PUNCT
faba-102	7	1	this	this	DET
faba-102	7	2	study	study	NOUN
faba-102	7	3	found	find	VERB
faba-102	7	4	that	that	SCONJ
faba-102	7	5	internal	internal	ADJ
faba-102	7	6	audit	audit	NOUN
faba-102	7	7	activity	activity	NOUN
faba-102	7	8	did	do	AUX
faba-102	7	9	not	not	PART
faba-102	7	10	have	have	VERB
faba-102	7	11	a	a	DET
faba-102	7	12	effect	effect	NOUN
faba-102	7	13	on	on	ADP
faba-102	7	14	the	the	DET
faba-102	7	15	amount	amount	NOUN
faba-102	7	16	of	of	ADP
faba-102	7	17	auditor	auditor	NOUN
faba-102	7	18	fees	fee	NOUN
faba-102	7	19	.	.	PUNCT
faba-102	8	1	while	while	SCONJ
faba-102	8	2	the	the	DET
faba-102	8	3	complexity	complexity	NOUN
faba-102	8	4	of	of	ADP
faba-102	8	5	the	the	DET
faba-102	8	6	business	business	NOUN
faba-102	8	7	has	have	VERB
faba-102	8	8	a	a	DET
faba-102	8	9	positive	positive	ADJ
faba-102	8	10	effect	effect	NOUN
faba-102	8	11	on	on	ADP
faba-102	8	12	the	the	DET
faba-102	8	13	amount	amount	NOUN
faba-102	8	14	of	of	ADP
faba-102	8	15	auditor	auditor	NOUN
faba-102	8	16	fees	fee	NOUN
faba-102	8	17	.	.	PUNCT
faba-102	9	1	*	*	PUNCT
faba-102	9	2	address	address	NOUN
faba-102	9	3	correspondence	correspondence	NOUN
faba-102	9	4	:	:	PUNCT
faba-102	10	1	e	e	X
faba-102	10	2	-	-	NOUN
faba-102	10	3	mail	mail	NOUN
faba-102	10	4	:	:	PUNCT
faba-102	10	5	arumbundavina@gmail.com	arumbundavina@gmail.com	X
faba-102	11	1	finance	finance	NOUN
faba-102	11	2	,	,	PUNCT
faba-102	11	3	accounting	accounting	NOUN
faba-102	11	4	and	and	CCONJ
faba-102	11	5	business	business	NOUN
faba-102	11	6	analysis	analysis	NOUN
faba-102	11	7	3	3	NUM
faba-102	11	8	(	(	PUNCT
faba-102	11	9	2	2	NUM
faba-102	11	10	)	)	PUNCT
faba-102	11	11	2021	2021	NUM
faba-102	11	12	177	177	NUM
faba-102	11	13	introduction	introduction	NOUN
faba-102	11	14	the	the	DET
faba-102	11	15	contemporary	contemporary	PROPN
faba-102	11	16	business	business	NOUN
faba-102	11	17	era	era	NOUN
faba-102	11	18	has	have	AUX
faba-102	11	19	changed	change	VERB
faba-102	11	20	the	the	DET
faba-102	11	21	business	business	NOUN
faba-102	11	22	order	order	NOUN
faba-102	11	23	to	to	PART
faba-102	11	24	be	be	AUX
faba-102	11	25	borderless	borderless	ADJ
faba-102	11	26	and	and	CCONJ
faba-102	11	27	increased	increase	VERB
faba-102	11	28	business	business	NOUN
faba-102	11	29	risk	risk	NOUN
faba-102	11	30	.	.	PUNCT
faba-102	12	1	conflicts	conflict	NOUN
faba-102	12	2	of	of	ADP
faba-102	12	3	interest	interest	NOUN
faba-102	12	4	between	between	ADP
faba-102	12	5	shareholders	shareholder	NOUN
faba-102	12	6	,	,	PUNCT
faba-102	12	7	company	company	NOUN
faba-102	12	8	management	management	NOUN
faba-102	12	9	,	,	PUNCT
faba-102	12	10	employees	employee	NOUN
faba-102	12	11	and	and	CCONJ
faba-102	12	12	parties	party	NOUN
faba-102	12	13	within	within	ADP
faba-102	12	14	the	the	DET
faba-102	12	15	company	company	NOUN
faba-102	12	16	's	's	PART
faba-102	12	17	circle	circle	NOUN
faba-102	12	18	itself	itself	PRON
faba-102	12	19	have	have	AUX
faba-102	12	20	increased	increase	VERB
faba-102	12	21	the	the	DET
faba-102	12	22	risk	risk	NOUN
faba-102	12	23	of	of	ADP
faba-102	12	24	this	this	DET
faba-102	12	25	business	business	NOUN
faba-102	12	26	,	,	PUNCT
faba-102	12	27	so	so	CCONJ
faba-102	12	28	an	an	DET
faba-102	12	29	independent	independent	ADJ
faba-102	12	30	party	party	NOUN
faba-102	12	31	is	be	AUX
faba-102	12	32	needed	need	VERB
faba-102	12	33	to	to	PART
faba-102	12	34	bridge	bridge	VERB
faba-102	12	35	this	this	DET
faba-102	12	36	matter	matter	NOUN
faba-102	12	37	.	.	PUNCT
faba-102	13	1	external	external	ADJ
faba-102	13	2	auditors	auditor	NOUN
faba-102	13	3	are	be	AUX
faba-102	13	4	independent	independent	ADJ
faba-102	13	5	parties	party	NOUN
faba-102	13	6	outside	outside	ADP
faba-102	13	7	the	the	DET
faba-102	13	8	company	company	NOUN
faba-102	13	9	whose	whose	DET
faba-102	13	10	job	job	NOUN
faba-102	13	11	is	be	AUX
faba-102	13	12	to	to	PART
faba-102	13	13	check	check	VERB
faba-102	13	14	the	the	DET
faba-102	13	15	fairness	fairness	NOUN
faba-102	13	16	of	of	ADP
faba-102	13	17	the	the	DET
faba-102	13	18	company	company	NOUN
faba-102	13	19	's	's	PART
faba-102	13	20	financial	financial	ADJ
faba-102	13	21	statements	statement	NOUN
faba-102	13	22	so	so	SCONJ
faba-102	13	23	as	as	SCONJ
faba-102	13	24	to	to	PART
faba-102	13	25	minimize	minimize	VERB
faba-102	13	26	the	the	DET
faba-102	13	27	occurrence	occurrence	NOUN
faba-102	13	28	of	of	ADP
faba-102	13	29	fraud	fraud	NOUN
faba-102	13	30	.	.	PUNCT
faba-102	14	1	external	external	ADJ
faba-102	14	2	auditors	auditor	NOUN
faba-102	14	3	or	or	CCONJ
faba-102	14	4	independent	independent	ADJ
faba-102	14	5	auditors	auditor	NOUN
faba-102	14	6	are	be	AUX
faba-102	14	7	needed	need	VERB
faba-102	14	8	by	by	ADP
faba-102	14	9	companies	company	NOUN
faba-102	14	10	because	because	SCONJ
faba-102	14	11	many	many	ADJ
faba-102	14	12	business	business	NOUN
faba-102	14	13	decisions	decision	NOUN
faba-102	14	14	are	be	AUX
faba-102	14	15	based	base	VERB
faba-102	14	16	on	on	ADP
faba-102	14	17	independent	independent	ADJ
faba-102	14	18	auditor	auditor	NOUN
faba-102	14	19	reports	report	NOUN
faba-102	14	20	.	.	PUNCT
faba-102	15	1	the	the	DET
faba-102	15	2	external	external	ADJ
faba-102	15	3	auditor	auditor	NOUN
faba-102	15	4	's	's	PART
faba-102	15	5	duties	duty	NOUN
faba-102	15	6	and	and	CCONJ
faba-102	15	7	responsibilities	responsibility	NOUN
faba-102	15	8	are	be	AUX
faba-102	15	9	quite	quite	ADV
faba-102	15	10	large	large	ADJ
faba-102	15	11	,	,	PUNCT
faba-102	15	12	making	make	VERB
faba-102	15	13	the	the	DET
faba-102	15	14	company	company	NOUN
faba-102	15	15	provide	provide	VERB
faba-102	15	16	compensation	compensation	NOUN
faba-102	15	17	for	for	ADP
faba-102	15	18	audit	audit	NOUN
faba-102	15	19	services	service	NOUN
faba-102	15	20	.	.	PUNCT
faba-102	16	1	in	in	ADP
faba-102	16	2	determining	determine	VERB
faba-102	16	3	the	the	DET
faba-102	16	4	amount	amount	NOUN
faba-102	16	5	of	of	ADP
faba-102	16	6	compensation	compensation	NOUN
faba-102	16	7	for	for	ADP
faba-102	16	8	audit	audit	NOUN
faba-102	16	9	services	service	NOUN
faba-102	16	10	,	,	PUNCT
faba-102	16	11	the	the	DET
faba-102	16	12	auditor	auditor	NOUN
faba-102	16	13	must	must	AUX
faba-102	16	14	pay	pay	VERB
faba-102	16	15	attention	attention	NOUN
faba-102	16	16	to	to	ADP
faba-102	16	17	several	several	ADJ
faba-102	16	18	things	thing	NOUN
faba-102	16	19	such	such	ADJ
faba-102	16	20	as	as	ADP
faba-102	16	21	the	the	DET
faba-102	16	22	responsibilities	responsibility	NOUN
faba-102	16	23	attached	attach	VERB
faba-102	16	24	to	to	ADP
faba-102	16	25	the	the	DET
faba-102	16	26	audit	audit	NOUN
faba-102	16	27	task	task	NOUN
faba-102	16	28	,	,	PUNCT
faba-102	16	29	the	the	DET
faba-102	16	30	complexity	complexity	NOUN
faba-102	16	31	of	of	ADP
faba-102	16	32	the	the	DET
faba-102	16	33	transaction	transaction	NOUN
faba-102	16	34	or	or	CCONJ
faba-102	16	35	the	the	DET
faba-102	16	36	complexity	complexity	NOUN
faba-102	16	37	of	of	ADP
faba-102	16	38	the	the	DET
faba-102	16	39	business	business	NOUN
faba-102	16	40	division	division	NOUN
faba-102	16	41	,	,	PUNCT
faba-102	16	42	the	the	DET
faba-102	16	43	expertise	expertise	NOUN
faba-102	16	44	and	and	CCONJ
faba-102	16	45	knowledge	knowledge	NOUN
faba-102	16	46	of	of	ADP
faba-102	16	47	the	the	DET
faba-102	16	48	company	company	NOUN
faba-102	16	49	being	be	AUX
faba-102	16	50	audited	audit	VERB
faba-102	16	51	.	.	PUNCT
faba-102	17	1	the	the	DET
faba-102	17	2	amount	amount	NOUN
faba-102	17	3	of	of	ADP
faba-102	17	4	fees	fee	NOUN
faba-102	17	5	for	for	ADP
faba-102	17	6	auditor	auditor	NOUN
faba-102	17	7	services	service	NOUN
faba-102	17	8	has	have	AUX
faba-102	17	9	been	be	AUX
faba-102	17	10	determined	determine	VERB
faba-102	17	11	through	through	ADP
faba-102	17	12	the	the	DET
faba-102	17	13	bargaining	bargaining	NOUN
faba-102	17	14	power	power	NOUN
faba-102	17	15	between	between	ADP
faba-102	17	16	the	the	DET
faba-102	17	17	company	company	NOUN
faba-102	17	18	as	as	ADP
faba-102	17	19	a	a	DET
faba-102	17	20	client	client	NOUN
faba-102	17	21	and	and	CCONJ
faba-102	17	22	the	the	DET
faba-102	17	23	auditor	auditor	NOUN
faba-102	17	24	as	as	ADP
faba-102	17	25	an	an	DET
faba-102	17	26	examiner	examiner	NOUN
faba-102	17	27	of	of	ADP
faba-102	17	28	the	the	DET
faba-102	17	29	company	company	NOUN
faba-102	17	30	's	's	PART
faba-102	17	31	financial	financial	ADJ
faba-102	17	32	statements	statement	NOUN
faba-102	17	33	.	.	PUNCT
faba-102	18	1	the	the	DET
faba-102	18	2	amount	amount	NOUN
faba-102	18	3	of	of	ADP
faba-102	18	4	auditor	auditor	NOUN
faba-102	18	5	fees	fee	NOUN
faba-102	18	6	is	be	AUX
faba-102	18	7	sometimes	sometimes	ADV
faba-102	18	8	too	too	ADV
faba-102	18	9	low	low	ADJ
faba-102	18	10	or	or	CCONJ
faba-102	18	11	too	too	ADV
faba-102	18	12	high	high	ADJ
faba-102	18	13	because	because	SCONJ
faba-102	18	14	there	there	PRON
faba-102	18	15	is	be	VERB
faba-102	18	16	no	no	DET
faba-102	18	17	standard	standard	NOUN
faba-102	18	18	for	for	ADP
faba-102	18	19	auditor	auditor	NOUN
faba-102	18	20	fees	fee	NOUN
faba-102	18	21	,	,	PUNCT
faba-102	18	22	so	so	SCONJ
faba-102	18	23	it	it	PRON
faba-102	18	24	is	be	AUX
faba-102	18	25	feared	fear	VERB
faba-102	18	26	that	that	SCONJ
faba-102	18	27	it	it	PRON
faba-102	18	28	will	will	AUX
faba-102	18	29	have	have	VERB
faba-102	18	30	an	an	DET
faba-102	18	31	impact	impact	NOUN
faba-102	18	32	on	on	ADP
faba-102	18	33	the	the	DET
faba-102	18	34	quality	quality	NOUN
faba-102	18	35	of	of	ADP
faba-102	18	36	the	the	DET
faba-102	18	37	audit	audit	NOUN
faba-102	18	38	results	result	NOUN
faba-102	18	39	provided	provide	VERB
faba-102	18	40	.	.	PUNCT
faba-102	19	1	in	in	ADP
faba-102	19	2	2016	2016	NUM
faba-102	19	3	,	,	PUNCT
faba-102	19	4	the	the	DET
faba-102	19	5	indonesian	indonesian	PROPN
faba-102	19	6	institute	institute	PROPN
faba-102	19	7	of	of	ADP
faba-102	19	8	certified	certify	VERB
faba-102	19	9	public	public	ADJ
faba-102	19	10	accountants	accountant	NOUN
faba-102	19	11	(	(	PUNCT
faba-102	19	12	iapi	iapi	NOUN
faba-102	19	13	)	)	PUNCT
faba-102	19	14	issued	issue	VERB
faba-102	19	15	decree	decree	NOUN
faba-102	19	16	no	no	INTJ
faba-102	19	17	.	.	PUNCT
faba-102	20	1	kep.95	kep.95	NOUN
faba-102	20	2	/	/	SYM
faba-102	20	3	iapi	iapi	NOUN
faba-102	20	4	/	/	SYM
faba-102	20	5	ii/2016	ii/2016	PROPN
faba-102	20	6	contains	contain	VERB
faba-102	20	7	aspects	aspect	NOUN
faba-102	20	8	that	that	PRON
faba-102	20	9	are	be	AUX
faba-102	20	10	taken	take	VERB
faba-102	20	11	into	into	ADP
faba-102	20	12	account	account	NOUN
faba-102	20	13	in	in	ADP
faba-102	20	14	determining	determine	VERB
faba-102	20	15	the	the	DET
faba-102	20	16	fee	fee	NOUN
faba-102	20	17	for	for	ADP
faba-102	20	18	auditor	auditor	NOUN
faba-102	20	19	services	service	NOUN
faba-102	20	20	such	such	ADJ
faba-102	20	21	as	as	ADP
faba-102	20	22	the	the	DET
faba-102	20	23	size	size	NOUN
faba-102	20	24	of	of	ADP
faba-102	20	25	the	the	DET
faba-102	20	26	company	company	NOUN
faba-102	20	27	,	,	PUNCT
faba-102	20	28	transaction	transaction	NOUN
faba-102	20	29	complexity	complexity	NOUN
faba-102	20	30	and	and	CCONJ
faba-102	20	31	business	business	NOUN
faba-102	20	32	complexity	complexity	NOUN
faba-102	20	33	,	,	PUNCT
faba-102	20	34	the	the	DET
faba-102	20	35	competence	competence	NOUN
faba-102	20	36	of	of	ADP
faba-102	20	37	the	the	DET
faba-102	20	38	auditor	auditor	NOUN
faba-102	20	39	to	to	PART
faba-102	20	40	enter	enter	VERB
faba-102	20	41	into	into	ADP
faba-102	20	42	carrying	carry	VERB
faba-102	20	43	out	out	ADP
faba-102	20	44	his	his	PRON
faba-102	20	45	audit	audit	NOUN
faba-102	20	46	duties	duty	NOUN
faba-102	20	47	.	.	PUNCT
faba-102	21	1	this	this	DET
faba-102	21	2	iapi	iapi	ADJ
faba-102	21	3	decision	decision	NOUN
faba-102	21	4	letter	letter	NOUN
faba-102	21	5	provides	provide	VERB
faba-102	21	6	a	a	DET
faba-102	21	7	standard	standard	NOUN
faba-102	21	8	for	for	ADP
faba-102	21	9	the	the	DET
faba-102	21	10	amount	amount	NOUN
faba-102	21	11	of	of	ADP
faba-102	21	12	auditor	auditor	NOUN
faba-102	21	13	fees	fee	NOUN
faba-102	21	14	and	and	CCONJ
faba-102	21	15	ensures	ensure	VERB
faba-102	21	16	that	that	SCONJ
faba-102	21	17	the	the	DET
faba-102	21	18	audit	audit	NOUN
faba-102	21	19	carried	carry	VERB
faba-102	21	20	out	out	ADP
faba-102	21	21	has	have	AUX
faba-102	21	22	been	be	AUX
faba-102	21	23	running	run	VERB
faba-102	21	24	well	well	ADV
faba-102	21	25	.	.	PUNCT
faba-102	22	1	empirical	empirical	ADJ
faba-102	22	2	evidence	evidence	NOUN
faba-102	22	3	shows	show	VERB
faba-102	22	4	that	that	SCONJ
faba-102	22	5	audit	audit	NOUN
faba-102	22	6	fees	fee	NOUN
faba-102	22	7	can	can	AUX
faba-102	22	8	be	be	AUX
faba-102	22	9	influenced	influence	VERB
faba-102	22	10	by	by	ADP
faba-102	22	11	auditor	auditor	NOUN
faba-102	22	12	concentration	concentration	NOUN
faba-102	22	13	ratios	ratio	NOUN
faba-102	22	14	,	,	PUNCT
faba-102	22	15	public	public	ADJ
faba-102	22	16	accounting	accounting	NOUN
faba-102	22	17	firm	firm	NOUN
faba-102	22	18	size	size	NOUN
faba-102	22	19	,	,	PUNCT
faba-102	22	20	firm	firm	ADJ
faba-102	22	21	size	size	NOUN
faba-102	22	22	and	and	CCONJ
faba-102	22	23	number	number	NOUN
faba-102	22	24	of	of	ADP
faba-102	22	25	subsidiaries	subsidiary	NOUN
faba-102	22	26	(	(	PUNCT
faba-102	22	27	suharli	suharli	NOUN
faba-102	22	28	and	and	CCONJ
faba-102	22	29	nurlaelah	nurlaelah	NOUN
faba-102	22	30	,	,	PUNCT
faba-102	22	31	2008	2008	NUM
faba-102	22	32	)	)	PUNCT
faba-102	22	33	.	.	PUNCT
faba-102	23	1	an	an	DET
faba-102	23	2	audit	audit	NOUN
faba-102	23	3	conducted	conduct	VERB
faba-102	23	4	by	by	ADP
faba-102	23	5	an	an	DET
faba-102	23	6	external	external	ADJ
faba-102	23	7	auditor	auditor	NOUN
faba-102	23	8	usually	usually	ADV
faba-102	23	9	considers	consider	VERB
faba-102	23	10	a	a	DET
faba-102	23	11	recommendation	recommendation	NOUN
faba-102	23	12	report	report	NOUN
faba-102	23	13	as	as	ADP
faba-102	23	14	a	a	DET
faba-102	23	15	result	result	NOUN
faba-102	23	16	of	of	ADP
faba-102	23	17	an	an	DET
faba-102	23	18	audit	audit	NOUN
faba-102	23	19	that	that	PRON
faba-102	23	20	has	have	AUX
faba-102	23	21	been	be	AUX
faba-102	23	22	carried	carry	VERB
faba-102	23	23	out	out	ADP
faba-102	23	24	by	by	ADP
faba-102	23	25	an	an	DET
faba-102	23	26	internal	internal	ADJ
faba-102	23	27	audit	audit	NOUN
faba-102	23	28	.	.	PUNCT
faba-102	24	1	the	the	DET
faba-102	24	2	company	company	NOUN
faba-102	24	3	's	's	PART
faba-102	24	4	internal	internal	ADJ
faba-102	24	5	control	control	NOUN
faba-102	24	6	is	be	AUX
faba-102	24	7	usually	usually	ADV
faba-102	24	8	carried	carry	VERB
faba-102	24	9	out	out	ADP
faba-102	24	10	by	by	ADP
faba-102	24	11	internal	internal	ADJ
faba-102	24	12	audit	audit	NOUN
faba-102	24	13	.	.	PUNCT
faba-102	25	1	the	the	DET
faba-102	25	2	supervisory	supervisory	ADJ
faba-102	25	3	activities	activity	NOUN
faba-102	25	4	carried	carry	VERB
faba-102	25	5	out	out	ADP
faba-102	25	6	by	by	ADP
faba-102	25	7	the	the	DET
faba-102	25	8	internal	internal	ADJ
faba-102	25	9	auditors	auditor	NOUN
faba-102	25	10	include	include	VERB
faba-102	25	11	monitoring	monitor	VERB
faba-102	25	12	the	the	DET
faba-102	25	13	effectiveness	effectiveness	NOUN
faba-102	25	14	of	of	ADP
faba-102	25	15	the	the	DET
faba-102	25	16	company	company	NOUN
faba-102	25	17	's	's	PART
faba-102	25	18	internal	internal	ADJ
faba-102	25	19	control	control	NOUN
faba-102	25	20	,	,	PUNCT
faba-102	25	21	projects	project	NOUN
faba-102	25	22	or	or	CCONJ
faba-102	25	23	work	work	NOUN
faba-102	25	24	programs	program	NOUN
faba-102	25	25	,	,	PUNCT
faba-102	25	26	ensuring	ensure	VERB
faba-102	25	27	the	the	DET
faba-102	25	28	achievement	achievement	NOUN
faba-102	25	29	of	of	ADP
faba-102	25	30	company	company	NOUN
faba-102	25	31	objectives	objective	NOUN
faba-102	25	32	as	as	SCONJ
faba-102	25	33	reflected	reflect	VERB
faba-102	25	34	in	in	ADP
faba-102	25	35	the	the	DET
faba-102	25	36	company	company	NOUN
faba-102	25	37	's	's	PART
faba-102	25	38	financial	financial	ADJ
faba-102	25	39	statements	statement	NOUN
faba-102	25	40	.	.	PUNCT
faba-102	26	1	external	external	ADJ
faba-102	26	2	auditors	auditor	NOUN
faba-102	26	3	and	and	CCONJ
faba-102	26	4	internal	internal	ADJ
faba-102	26	5	auditors	auditor	NOUN
faba-102	26	6	have	have	VERB
faba-102	26	7	responsibilities	responsibility	NOUN
faba-102	26	8	,	,	PUNCT
faba-102	26	9	goals	goal	NOUN
faba-102	26	10	,	,	PUNCT
faba-102	26	11	qualifications	qualification	NOUN
faba-102	26	12	and	and	CCONJ
faba-102	26	13	duties	duty	NOUN
faba-102	26	14	in	in	ADP
faba-102	26	15	different	different	ADJ
faba-102	26	16	activities	activity	NOUN
faba-102	26	17	,	,	PUNCT
faba-102	26	18	but	but	CCONJ
faba-102	26	19	both	both	PRON
faba-102	26	20	must	must	AUX
faba-102	26	21	coordinate	coordinate	VERB
faba-102	26	22	with	with	ADP
faba-102	26	23	each	each	DET
faba-102	26	24	other	other	ADJ
faba-102	26	25	so	so	SCONJ
faba-102	26	26	that	that	SCONJ
faba-102	26	27	audit	audit	NOUN
faba-102	26	28	results	result	NOUN
faba-102	26	29	can	can	AUX
faba-102	26	30	be	be	AUX
faba-102	26	31	of	of	ADP
faba-102	26	32	high	high	ADJ
faba-102	26	33	quality	quality	NOUN
faba-102	26	34	and	and	CCONJ
faba-102	26	35	can	can	AUX
faba-102	26	36	be	be	AUX
faba-102	26	37	used	use	VERB
faba-102	26	38	for	for	ADP
faba-102	26	39	company	company	NOUN
faba-102	26	40	business	business	NOUN
faba-102	26	41	decision	decision	NOUN
faba-102	26	42	making	making	NOUN
faba-102	26	43	.	.	PUNCT
faba-102	27	1	the	the	DET
faba-102	27	2	internal	internal	ADJ
faba-102	27	3	audit	audit	NOUN
faba-102	27	4	activity	activity	NOUN
faba-102	27	5	assists	assist	VERB
faba-102	27	6	the	the	DET
faba-102	27	7	external	external	ADJ
faba-102	27	8	auditor	auditor	NOUN
faba-102	27	9	in	in	ADP
faba-102	27	10	identifying	identify	VERB
faba-102	27	11	significant	significant	ADJ
faba-102	27	12	risks	risk	NOUN
faba-102	27	13	and	and	CCONJ
faba-102	27	14	the	the	DET
faba-102	27	15	effectiveness	effectiveness	NOUN
faba-102	27	16	of	of	ADP
faba-102	27	17	internal	internal	ADJ
faba-102	27	18	control	control	NOUN
faba-102	27	19	which	which	PRON
faba-102	27	20	in	in	ADP
faba-102	27	21	turn	turn	NOUN
faba-102	27	22	has	have	VERB
faba-102	27	23	an	an	DET
faba-102	27	24	impact	impact	NOUN
faba-102	27	25	on	on	ADP
faba-102	27	26	determining	determine	VERB
faba-102	27	27	the	the	DET
faba-102	27	28	amount	amount	NOUN
faba-102	27	29	of	of	ADP
faba-102	27	30	fees	fee	NOUN
faba-102	27	31	for	for	ADP
faba-102	27	32	external	external	ADJ
faba-102	27	33	auditors	auditor	NOUN
faba-102	27	34	'	'	PART
faba-102	27	35	services	service	NOUN
faba-102	27	36	.	.	PUNCT
faba-102	28	1	the	the	DET
faba-102	28	2	research	research	NOUN
faba-102	28	3	of	of	ADP
faba-102	28	4	hapsari	hapsari	PROPN
faba-102	28	5	and	and	CCONJ
faba-102	28	6	laksito	laksito	PROPN
faba-102	28	7	(	(	PUNCT
faba-102	28	8	2013	2013	NUM
faba-102	28	9	)	)	PUNCT
faba-102	28	10	found	find	VERB
faba-102	28	11	that	that	SCONJ
faba-102	28	12	the	the	DET
faba-102	28	13	number	number	NOUN
faba-102	28	14	of	of	ADP
faba-102	28	15	audit	audit	NOUN
faba-102	28	16	objects	object	NOUN
faba-102	28	17	audited	audit	VERB
faba-102	28	18	by	by	ADP
faba-102	28	19	the	the	DET
faba-102	28	20	internal	internal	ADJ
faba-102	28	21	audit	audit	NOUN
faba-102	28	22	unit	unit	NOUN
faba-102	28	23	for	for	ADP
faba-102	28	24	1	1	NUM
faba-102	28	25	period	period	NOUN
faba-102	28	26	had	have	AUX
faba-102	28	27	influenced	influence	VERB
faba-102	28	28	the	the	DET
faba-102	28	29	audit	audit	NOUN
faba-102	28	30	fees	fee	NOUN
faba-102	28	31	paid	pay	VERB
faba-102	28	32	by	by	ADP
faba-102	28	33	the	the	DET
faba-102	28	34	company	company	NOUN
faba-102	28	35	.	.	PUNCT
faba-102	29	1	rahayu	rahayu	PROPN
faba-102	29	2	(	(	PUNCT
faba-102	29	3	2017	2017	NUM
faba-102	29	4	)	)	PUNCT
faba-102	29	5	found	find	VERB
faba-102	29	6	something	something	PRON
faba-102	29	7	different	different	ADJ
faba-102	29	8	,	,	PUNCT
faba-102	29	9	namely	namely	ADV
faba-102	29	10	internal	internal	ADJ
faba-102	29	11	audit	audit	NOUN
faba-102	29	12	,	,	PUNCT
faba-102	29	13	which	which	PRON
faba-102	29	14	was	be	AUX
faba-102	29	15	seen	see	VERB
faba-102	29	16	from	from	ADP
faba-102	29	17	the	the	DET
faba-102	29	18	number	number	NOUN
faba-102	29	19	of	of	ADP
faba-102	29	20	internal	internal	ADJ
faba-102	29	21	audit	audit	NOUN
faba-102	29	22	members	member	NOUN
faba-102	29	23	in	in	ADP
faba-102	29	24	the	the	DET
faba-102	29	25	company	company	NOUN
faba-102	29	26	,	,	PUNCT
faba-102	29	27	did	do	AUX
faba-102	29	28	not	not	PART
faba-102	29	29	affect	affect	VERB
faba-102	29	30	the	the	DET
faba-102	29	31	audit	audit	NOUN
faba-102	29	32	fee	fee	NOUN
faba-102	29	33	.	.	PUNCT
faba-102	30	1	one	one	NUM
faba-102	30	2	of	of	ADP
faba-102	30	3	the	the	DET
faba-102	30	4	internal	internal	ADJ
faba-102	30	5	audit	audit	NOUN
faba-102	30	6	activities	activity	NOUN
faba-102	30	7	is	be	AUX
faba-102	30	8	to	to	PART
faba-102	30	9	supervise	supervise	VERB
faba-102	30	10	the	the	DET
faba-102	30	11	complexity	complexity	NOUN
faba-102	30	12	of	of	ADP
faba-102	30	13	business	business	NOUN
faba-102	30	14	transactions	transaction	NOUN
faba-102	30	15	and	and	CCONJ
faba-102	30	16	the	the	DET
faba-102	30	17	complexity	complexity	NOUN
faba-102	30	18	of	of	ADP
faba-102	30	19	the	the	DET
faba-102	30	20	company	company	NOUN
faba-102	30	21	's	's	PART
faba-102	30	22	business	business	NOUN
faba-102	30	23	.	.	PUNCT
faba-102	31	1	in	in	ADP
faba-102	31	2	general	general	ADJ
faba-102	31	3	,	,	PUNCT
faba-102	31	4	companies	company	NOUN
faba-102	31	5	listed	list	VERB
faba-102	31	6	on	on	ADP
faba-102	31	7	the	the	DET
faba-102	31	8	indonesia	indonesia	PROPN
faba-102	31	9	stock	stock	PROPN
faba-102	31	10	exchange	exchange	PROPN
faba-102	31	11	(	(	PUNCT
faba-102	31	12	idx	idx	PROPN
faba-102	31	13	)	)	PUNCT
faba-102	31	14	have	have	VERB
faba-102	31	15	many	many	ADJ
faba-102	31	16	business	business	NOUN
faba-102	31	17	divisions	division	NOUN
faba-102	31	18	or	or	CCONJ
faba-102	31	19	subsidiaries	subsidiary	NOUN
faba-102	31	20	.	.	PUNCT
faba-102	32	1	the	the	DET
faba-102	32	2	complexity	complexity	NOUN
faba-102	32	3	of	of	ADP
faba-102	32	4	the	the	DET
faba-102	32	5	business	business	NOUN
faba-102	32	6	seen	see	VERB
faba-102	32	7	from	from	ADP
faba-102	32	8	the	the	DET
faba-102	32	9	number	number	NOUN
faba-102	32	10	of	of	ADP
faba-102	32	11	subsidiaries	subsidiary	NOUN
faba-102	32	12	has	have	AUX
faba-102	32	13	been	be	AUX
faba-102	32	14	able	able	ADJ
faba-102	32	15	to	to	PART
faba-102	32	16	make	make	VERB
faba-102	32	17	the	the	DET
faba-102	32	18	scope	scope	NOUN
faba-102	32	19	of	of	ADP
faba-102	32	20	audits	audit	NOUN
faba-102	32	21	carried	carry	VERB
faba-102	32	22	out	out	ADP
faba-102	32	23	by	by	ADP
faba-102	32	24	external	external	ADJ
faba-102	32	25	auditors	auditor	NOUN
faba-102	32	26	wider	wide	ADJ
faba-102	32	27	.	.	PUNCT
faba-102	33	1	the	the	DET
faba-102	33	2	complexity	complexity	NOUN
faba-102	33	3	of	of	ADP
faba-102	33	4	business	business	NOUN
faba-102	33	5	transactions	transaction	NOUN
faba-102	33	6	in	in	ADP
faba-102	33	7	each	each	DET
faba-102	33	8	parent	parent	NOUN
faba-102	33	9	and	and	CCONJ
faba-102	33	10	subsidiary	subsidiary	NOUN
faba-102	33	11	means	mean	VERB
faba-102	33	12	that	that	SCONJ
faba-102	33	13	the	the	DET
faba-102	33	14	external	external	ADJ
faba-102	33	15	auditor	auditor	NOUN
faba-102	33	16	's	's	PART
faba-102	33	17	duties	duty	NOUN
faba-102	33	18	and	and	CCONJ
faba-102	33	19	responsibilities	responsibility	NOUN
faba-102	33	20	are	be	AUX
faba-102	33	21	getting	get	VERB
faba-102	33	22	bigger	big	ADJ
faba-102	33	23	.	.	PUNCT
faba-102	34	1	so	so	ADV
faba-102	34	2	that	that	SCONJ
faba-102	34	3	the	the	DET
faba-102	34	4	amount	amount	NOUN
faba-102	34	5	of	of	ADP
faba-102	34	6	external	external	ADJ
faba-102	34	7	auditor	auditor	NOUN
faba-102	34	8	fees	fee	NOUN
faba-102	34	9	charged	charge	VERB
faba-102	34	10	by	by	ADP
faba-102	34	11	the	the	DET
faba-102	34	12	company	company	NOUN
faba-102	34	13	is	be	AUX
faba-102	34	14	getting	get	VERB
faba-102	34	15	bigger	big	ADJ
faba-102	34	16	.	.	PUNCT
faba-102	35	1	okta	okta	PROPN
faba-102	35	2	's	's	PART
faba-102	35	3	research	research	NOUN
faba-102	35	4	(	(	PUNCT
faba-102	35	5	2016	2016	NUM
faba-102	35	6	)	)	PUNCT
faba-102	35	7	on	on	ADP
faba-102	35	8	business	business	NOUN
faba-102	35	9	complexity	complexity	NOUN
faba-102	35	10	which	which	PRON
faba-102	35	11	is	be	AUX
faba-102	35	12	calculated	calculate	VERB
faba-102	35	13	on	on	ADP
faba-102	35	14	a	a	DET
faba-102	35	15	dummy	dummy	ADJ
faba-102	35	16	basis	basis	NOUN
faba-102	35	17	where	where	SCONJ
faba-102	35	18	(	(	PUNCT
faba-102	35	19	1	1	X
faba-102	35	20	)	)	PUNCT
faba-102	35	21	means	mean	VERB
faba-102	35	22	having	have	VERB
faba-102	35	23	a	a	DET
faba-102	35	24	subsidiary	subsidiary	NOUN
faba-102	35	25	,	,	PUNCT
faba-102	35	26	while	while	SCONJ
faba-102	35	27	(	(	PUNCT
faba-102	35	28	0	0	X
faba-102	35	29	)	)	PUNCT
faba-102	35	30	not	not	PART
faba-102	35	31	having	have	VERB
faba-102	35	32	a	a	DET
faba-102	35	33	subsidiary	subsidiary	NOUN
faba-102	35	34	turns	turn	VERB
faba-102	35	35	out	out	ADP
faba-102	35	36	to	to	PART
faba-102	35	37	be	be	AUX
faba-102	35	38	considered	consider	VERB
faba-102	35	39	in	in	ADP
faba-102	35	40	determining	determine	VERB
faba-102	35	41	the	the	DET
faba-102	35	42	audit	audit	NOUN
faba-102	35	43	fee	fee	NOUN
faba-102	35	44	.	.	PUNCT
faba-102	36	1	this	this	DET
faba-102	36	2	study	study	NOUN
faba-102	36	3	tries	try	VERB
faba-102	36	4	to	to	PART
faba-102	36	5	proxy	proxy	VERB
faba-102	36	6	the	the	DET
faba-102	36	7	complexity	complexity	NOUN
faba-102	36	8	of	of	ADP
faba-102	36	9	the	the	DET
faba-102	36	10	business	business	NOUN
faba-102	36	11	by	by	ADP
faba-102	36	12	looking	look	VERB
faba-102	36	13	at	at	ADP
faba-102	36	14	the	the	DET
faba-102	36	15	number	number	NOUN
faba-102	36	16	of	of	ADP
faba-102	36	17	subsidiaries	subsidiary	NOUN
faba-102	36	18	owned	own	VERB
faba-102	36	19	by	by	ADP
faba-102	36	20	the	the	DET
faba-102	36	21	company	company	NOUN
faba-102	36	22	.	.	PUNCT
faba-102	37	1	because	because	SCONJ
faba-102	37	2	subsidiaries	subsidiary	NOUN
faba-102	37	3	can	can	AUX
faba-102	37	4	reflect	reflect	VERB
faba-102	37	5	the	the	DET
faba-102	37	6	complexity	complexity	NOUN
faba-102	37	7	of	of	ADP
faba-102	37	8	business	business	NOUN
faba-102	37	9	transactions	transaction	NOUN
faba-102	37	10	,	,	PUNCT
faba-102	37	11	it	it	PRON
faba-102	37	12	increases	increase	VERB
faba-102	37	13	the	the	DET
faba-102	37	14	scope	scope	NOUN
faba-102	37	15	of	of	ADP
faba-102	37	16	the	the	DET
faba-102	37	17	audit	audit	NOUN
faba-102	37	18	.	.	PUNCT
faba-102	38	1	so	so	ADV
faba-102	38	2	the	the	DET
faba-102	38	3	possibility	possibility	NOUN
faba-102	38	4	of	of	ADP
faba-102	38	5	an	an	DET
faba-102	38	6	external	external	ADJ
faba-102	38	7	auditor	auditor	NOUN
faba-102	38	8	fee	fee	NOUN
faba-102	38	9	will	will	AUX
faba-102	38	10	increase	increase	VERB
faba-102	38	11	.	.	PUNCT
faba-102	39	1	meanwhile	meanwhile	ADV
faba-102	39	2	,	,	PUNCT
faba-102	39	3	according	accord	VERB
faba-102	39	4	to	to	ADP
faba-102	39	5	hay	hay	PROPN
faba-102	39	6	,	,	PUNCT
faba-102	39	7	et.al(2006	et.al(2006	PROPN
faba-102	39	8	)	)	PUNCT
faba-102	39	9	suggests	suggest	VERB
faba-102	39	10	that	that	SCONJ
faba-102	39	11	when	when	SCONJ
faba-102	39	12	the	the	DET
faba-102	39	13	complexity	complexity	NOUN
faba-102	39	14	of	of	ADP
faba-102	39	15	the	the	DET
faba-102	39	16	client	client	NOUN
faba-102	39	17	is	be	AUX
faba-102	39	18	higher	high	ADJ
faba-102	39	19	,	,	PUNCT
faba-102	39	20	the	the	DET
faba-102	39	21	audit	audit	NOUN
faba-102	39	22	becomes	become	VERB
faba-102	39	23	more	more	ADV
faba-102	39	24	challenging	challenging	ADJ
faba-102	39	25	and	and	CCONJ
faba-102	39	26	requires	require	VERB
faba-102	39	27	a	a	DET
faba-102	39	28	longer	long	ADJ
faba-102	39	29	completion	completion	NOUN
faba-102	39	30	time	time	NOUN
faba-102	39	31	so	so	SCONJ
faba-102	39	32	that	that	SCONJ
faba-102	39	33	it	it	PRON
faba-102	39	34	has	have	VERB
faba-102	39	35	an	an	DET
faba-102	39	36	impact	impact	NOUN
faba-102	39	37	on	on	ADP
faba-102	39	38	the	the	DET
faba-102	39	39	amount	amount	NOUN
faba-102	39	40	of	of	ADP
faba-102	39	41	remuneration	remuneration	NOUN
faba-102	39	42	for	for	ADP
faba-102	39	43	external	external	ADJ
faba-102	39	44	auditors	auditor	NOUN
faba-102	39	45	'	'	PART
faba-102	39	46	services	service	NOUN
faba-102	39	47	.	.	PUNCT
faba-102	40	1	these	these	DET
faba-102	40	2	phenomena	phenomenon	NOUN
faba-102	40	3	are	be	AUX
faba-102	40	4	a	a	DET
faba-102	40	5	reference	reference	NOUN
faba-102	40	6	for	for	SCONJ
faba-102	40	7	researchers	researcher	NOUN
faba-102	40	8	to	to	PART
faba-102	40	9	propose	propose	VERB
faba-102	40	10	problem	problem	NOUN
faba-102	40	11	formulations	formulation	NOUN
faba-102	40	12	(	(	PUNCT
faba-102	40	13	1	1	X
faba-102	40	14	)	)	PUNCT
faba-102	40	15	can	can	AUX
faba-102	40	16	internal	internal	ADJ
faba-102	40	17	audit	audit	NOUN
faba-102	40	18	activities	activity	NOUN
faba-102	40	19	affect	affect	VERB
faba-102	40	20	the	the	DET
faba-102	40	21	amount	amount	NOUN
faba-102	40	22	of	of	ADP
faba-102	40	23	remuneration	remuneration	NOUN
faba-102	40	24	for	for	ADP
faba-102	40	25	external	external	ADJ
faba-102	40	26	auditors	auditor	NOUN
faba-102	40	27	'	'	PART
faba-102	40	28	services	service	NOUN
faba-102	40	29	?	?	PUNCT
faba-102	40	30	.	.	PUNCT
faba-102	41	1	(	(	PUNCT
faba-102	41	2	2	2	X
faba-102	41	3	)	)	PUNCT
faba-102	41	4	can	can	AUX
faba-102	41	5	the	the	DET
faba-102	41	6	complexity	complexity	NOUN
faba-102	41	7	of	of	ADP
faba-102	41	8	the	the	DET
faba-102	41	9	business	business	NOUN
faba-102	41	10	affect	affect	VERB
faba-102	41	11	the	the	DET
faba-102	41	12	amount	amount	NOUN
faba-102	41	13	of	of	ADP
faba-102	41	14	remuneration	remuneration	NOUN
faba-102	41	15	for	for	ADP
faba-102	41	16	external	external	ADJ
faba-102	41	17	auditors	auditor	NOUN
faba-102	41	18	?	?	PUNCT
faba-102	42	1	the	the	DET
faba-102	42	2	purpose	purpose	NOUN
faba-102	42	3	of	of	ADP
faba-102	42	4	this	this	DET
faba-102	42	5	study	study	NOUN
faba-102	42	6	is	be	AUX
faba-102	42	7	to	to	PART
faba-102	42	8	provide	provide	VERB
faba-102	42	9	empirical	empirical	ADJ
faba-102	42	10	evidence	evidence	NOUN
faba-102	42	11	that	that	SCONJ
faba-102	42	12	internal	internal	ADJ
faba-102	42	13	audit	audit	NOUN
faba-102	42	14	activities	activity	NOUN
faba-102	42	15	and	and	CCONJ
faba-102	42	16	business	business	NOUN
faba-102	42	17	complexity	complexity	NOUN
faba-102	42	18	in	in	ADP
faba-102	42	19	manufacturing	manufacture	VERB
faba-102	42	20	companies	company	NOUN
faba-102	42	21	on	on	ADP
faba-102	42	22	the	the	DET
faba-102	42	23	idx	idx	NOUN
faba-102	42	24	have	have	AUX
faba-102	42	25	an	an	DET
faba-102	42	26	influence	influence	NOUN
faba-102	42	27	on	on	ADP
faba-102	42	28	the	the	DET
faba-102	42	29	determination	determination	NOUN
faba-102	42	30	of	of	ADP
faba-102	42	31	the	the	DET
faba-102	42	32	amount	amount	NOUN
faba-102	42	33	of	of	ADP
faba-102	42	34	remuneration	remuneration	NOUN
faba-102	42	35	for	for	ADP
faba-102	42	36	external	external	ADJ
faba-102	42	37	auditors	auditor	NOUN
faba-102	42	38	.	.	PUNCT
faba-102	43	1	methods	method	NOUN
faba-102	43	2	the	the	DET
faba-102	43	3	research	research	NOUN
faba-102	43	4	conducted	conduct	VERB
faba-102	43	5	is	be	AUX
faba-102	43	6	a	a	DET
faba-102	43	7	type	type	NOUN
faba-102	43	8	of	of	ADP
faba-102	43	9	causal	causal	ADJ
faba-102	43	10	research	research	NOUN
faba-102	43	11	or	or	CCONJ
faba-102	43	12	cause	cause	VERB
faba-102	43	13	and	and	CCONJ
faba-102	43	14	effect	effect	VERB
faba-102	43	15	.	.	PUNCT
faba-102	44	1	this	this	DET
faba-102	44	2	study	study	NOUN
faba-102	44	3	identifies	identify	VERB
faba-102	44	4	a	a	DET
faba-102	44	5	finance	finance	NOUN
faba-102	44	6	,	,	PUNCT
faba-102	44	7	accounting	accounting	NOUN
faba-102	44	8	and	and	CCONJ
faba-102	44	9	business	business	NOUN
faba-102	44	10	analysis	analysis	NOUN
faba-102	44	11	3	3	NUM
faba-102	44	12	(	(	PUNCT
faba-102	44	13	2	2	NUM
faba-102	44	14	)	)	PUNCT
faba-102	44	15	2021	2021	NUM
faba-102	44	16	178	178	NUM
faba-102	44	17	causal	causal	NOUN
faba-102	44	18	relationship	relationship	NOUN
faba-102	44	19	between	between	ADP
faba-102	44	20	variable	variable	NOUN
faba-102	44	21	x	x	NOUN
faba-102	44	22	and	and	CCONJ
faba-102	44	23	variable	variable	ADJ
faba-102	44	24	y	y	NOUN
faba-102	44	25	or	or	CCONJ
faba-102	44	26	how	how	SCONJ
faba-102	44	27	variable	variable	ADJ
faba-102	44	28	x	x	PUNCT
faba-102	44	29	affects	affect	VERB
faba-102	44	30	variable	variable	ADJ
faba-102	44	31	y	y	PROPN
faba-102	44	32	(	(	PUNCT
faba-102	44	33	sugiyono	sugiyono	PROPN
faba-102	44	34	,	,	PUNCT
faba-102	44	35	2013	2013	NUM
faba-102	44	36	)	)	PUNCT
faba-102	44	37	.	.	PUNCT
faba-102	45	1	there	there	PRON
faba-102	45	2	are	be	VERB
faba-102	45	3	2	2	NUM
faba-102	45	4	independent	independent	ADJ
faba-102	45	5	variables	variable	NOUN
faba-102	45	6	(	(	PUNCT
faba-102	45	7	x	x	X
faba-102	45	8	)	)	PUNCT
faba-102	45	9	in	in	ADP
faba-102	45	10	this	this	DET
faba-102	45	11	study	study	NOUN
faba-102	45	12	,	,	PUNCT
faba-102	45	13	namely	namely	ADV
faba-102	45	14	internal	internal	ADJ
faba-102	45	15	audit	audit	NOUN
faba-102	45	16	activity	activity	NOUN
faba-102	45	17	(	(	PUNCT
faba-102	45	18	x1	x1	PROPN
faba-102	45	19	)	)	PUNCT
faba-102	45	20	measured	measure	VERB
faba-102	45	21	from	from	ADP
faba-102	45	22	the	the	DET
faba-102	45	23	frequency	frequency	NOUN
faba-102	45	24	of	of	ADP
faba-102	45	25	supervision	supervision	NOUN
faba-102	45	26	carried	carry	VERB
faba-102	45	27	out	out	ADP
faba-102	45	28	by	by	ADP
faba-102	45	29	internal	internal	ADJ
faba-102	45	30	audit	audit	NOUN
faba-102	45	31	so	so	SCONJ
faba-102	45	32	as	as	SCONJ
faba-102	45	33	to	to	PART
faba-102	45	34	provide	provide	VERB
faba-102	45	35	added	add	VERB
faba-102	45	36	value	value	NOUN
faba-102	45	37	for	for	ADP
faba-102	45	38	company	company	NOUN
faba-102	45	39	operations	operation	NOUN
faba-102	45	40	.	.	PUNCT
faba-102	46	1	meanwhile	meanwhile	ADV
faba-102	46	2	,	,	PUNCT
faba-102	46	3	the	the	DET
faba-102	46	4	x2	x2	PROPN
faba-102	46	5	variable	variable	NOUN
faba-102	46	6	is	be	AUX
faba-102	46	7	the	the	DET
faba-102	46	8	complexity	complexity	NOUN
faba-102	46	9	of	of	ADP
faba-102	46	10	the	the	DET
faba-102	46	11	business	business	NOUN
faba-102	46	12	as	as	SCONJ
faba-102	46	13	measured	measure	VERB
faba-102	46	14	by	by	ADP
faba-102	46	15	the	the	DET
faba-102	46	16	number	number	NOUN
faba-102	46	17	of	of	ADP
faba-102	46	18	subsidiaries	subsidiary	NOUN
faba-102	46	19	.	.	PUNCT
faba-102	47	1	the	the	DET
faba-102	47	2	dependent	dependent	ADJ
faba-102	47	3	variable	variable	NOUN
faba-102	47	4	(	(	PUNCT
faba-102	47	5	y	y	NOUN
faba-102	47	6	)	)	PUNCT
faba-102	47	7	in	in	ADP
faba-102	47	8	this	this	DET
faba-102	47	9	study	study	NOUN
faba-102	47	10	is	be	AUX
faba-102	47	11	measured	measure	VERB
faba-102	47	12	by	by	ADP
faba-102	47	13	the	the	DET
faba-102	47	14	logarithm	logarithm	NOUN
faba-102	47	15	of	of	ADP
faba-102	47	16	the	the	DET
faba-102	47	17	external	external	ADJ
faba-102	47	18	auditor	auditor	NOUN
faba-102	47	19	's	's	PART
faba-102	47	20	fee	fee	NOUN
faba-102	47	21	.	.	PUNCT
faba-102	48	1	the	the	DET
faba-102	48	2	object	object	NOUN
faba-102	48	3	of	of	ADP
faba-102	48	4	research	research	NOUN
faba-102	48	5	is	be	AUX
faba-102	48	6	a	a	DET
faba-102	48	7	manufacturing	manufacture	VERB
faba-102	48	8	company	company	NOUN
faba-102	48	9	listed	list	VERB
faba-102	48	10	on	on	ADP
faba-102	48	11	the	the	DET
faba-102	48	12	indonesia	indonesia	PROPN
faba-102	48	13	stock	stock	PROPN
faba-102	48	14	exchange	exchange	PROPN
faba-102	48	15	(	(	PUNCT
faba-102	48	16	idx	idx	PROPN
faba-102	48	17	)	)	PUNCT
faba-102	48	18	.	.	PUNCT
faba-102	49	1	the	the	DET
faba-102	49	2	sample	sample	NOUN
faba-102	49	3	criteria	criterion	NOUN
faba-102	49	4	are	be	AUX
faba-102	49	5	(	(	PUNCT
faba-102	49	6	1	1	X
faba-102	49	7	)	)	PUNCT
faba-102	49	8	manufacturing	manufacturing	NOUN
faba-102	49	9	companies	company	NOUN
faba-102	49	10	that	that	PRON
faba-102	49	11	are	be	AUX
faba-102	49	12	listed	list	VERB
faba-102	49	13	consecutively	consecutively	ADV
faba-102	49	14	during	during	ADP
faba-102	49	15	2016	2016	NUM
faba-102	49	16	-	-	SYM
faba-102	49	17	2018	2018	NUM
faba-102	49	18	,	,	PUNCT
faba-102	49	19	(	(	PUNCT
faba-102	49	20	2	2	X
faba-102	49	21	)	)	PUNCT
faba-102	49	22	companies	company	NOUN
faba-102	49	23	that	that	PRON
faba-102	49	24	issue	issue	VERB
faba-102	49	25	annual	annual	ADJ
faba-102	49	26	reports	report	NOUN
faba-102	49	27	and	and	CCONJ
faba-102	49	28	have	have	AUX
faba-102	49	29	been	be	AUX
faba-102	49	30	audited	audit	VERB
faba-102	49	31	by	by	ADP
faba-102	49	32	external	external	ADJ
faba-102	49	33	auditors	auditor	NOUN
faba-102	49	34	,	,	PUNCT
faba-102	49	35	(	(	PUNCT
faba-102	49	36	3	3	X
faba-102	49	37	)	)	PUNCT
faba-102	49	38	financial	financial	ADJ
faba-102	49	39	statements	statement	NOUN
faba-102	49	40	include	include	VERB
faba-102	49	41	the	the	DET
faba-102	49	42	amount	amount	NOUN
faba-102	49	43	of	of	ADP
faba-102	49	44	fees	fee	NOUN
faba-102	49	45	for	for	ADP
faba-102	49	46	external	external	ADJ
faba-102	49	47	auditors	auditor	NOUN
faba-102	49	48	,	,	PUNCT
faba-102	49	49	internal	internal	ADJ
faba-102	49	50	audit	audit	NOUN
faba-102	49	51	activities	activity	NOUN
faba-102	49	52	and	and	CCONJ
faba-102	49	53	has	have	VERB
faba-102	49	54	subsidiaries	subsidiary	NOUN
faba-102	49	55	.	.	PUNCT
faba-102	50	1	the	the	DET
faba-102	50	2	data	datum	NOUN
faba-102	50	3	analysis	analysis	NOUN
faba-102	50	4	technique	technique	NOUN
faba-102	50	5	used	use	VERB
faba-102	50	6	classical	classical	ADJ
faba-102	50	7	assumption	assumption	NOUN
faba-102	50	8	test	test	NOUN
faba-102	50	9	,	,	PUNCT
faba-102	50	10	multiple	multiple	ADJ
faba-102	50	11	linear	linear	ADJ
faba-102	50	12	regression	regression	NOUN
faba-102	50	13	analysis	analysis	NOUN
faba-102	50	14	and	and	CCONJ
faba-102	50	15	hypothesis	hypothesis	NOUN
faba-102	50	16	testing	testing	NOUN
faba-102	50	17	.	.	PUNCT
faba-102	51	1	results	result	NOUN
faba-102	51	2	and	and	CCONJ
faba-102	51	3	discussion	discussion	NOUN
faba-102	51	4	this	this	DET
faba-102	51	5	research	research	NOUN
faba-102	51	6	was	be	AUX
faba-102	51	7	conducted	conduct	VERB
faba-102	51	8	on	on	ADP
faba-102	51	9	the	the	DET
faba-102	51	10	audited	audit	VERB
faba-102	51	11	annual	annual	ADJ
faba-102	51	12	reports	report	NOUN
faba-102	51	13	of	of	ADP
faba-102	51	14	manufacturing	manufacturing	NOUN
faba-102	51	15	companies	company	NOUN
faba-102	51	16	listed	list	VERB
faba-102	51	17	on	on	ADP
faba-102	51	18	the	the	DET
faba-102	51	19	indonesia	indonesia	PROPN
faba-102	51	20	stock	stock	PROPN
faba-102	51	21	exchange	exchange	PROPN
faba-102	51	22	(	(	PUNCT
faba-102	51	23	idx	idx	PROPN
faba-102	51	24	)	)	PUNCT
faba-102	51	25	.	.	PUNCT
faba-102	52	1	the	the	DET
faba-102	52	2	observation	observation	NOUN
faba-102	52	3	period	period	NOUN
faba-102	52	4	in	in	ADP
faba-102	52	5	this	this	DET
faba-102	52	6	study	study	NOUN
faba-102	52	7	was	be	AUX
faba-102	52	8	2016	2016	NUM
faba-102	52	9	-	-	SYM
faba-102	52	10	2018	2018	NUM
faba-102	52	11	.	.	PUNCT
faba-102	53	1	the	the	DET
faba-102	53	2	research	research	NOUN
faba-102	53	3	sample	sample	NOUN
faba-102	53	4	amounted	amount	VERB
faba-102	53	5	to	to	ADP
faba-102	53	6	51	51	NUM
faba-102	53	7	consisting	consist	VERB
faba-102	53	8	of	of	ADP
faba-102	53	9	17	17	NUM
faba-102	53	10	manufacturing	manufacture	VERB
faba-102	53	11	companies	company	NOUN
faba-102	53	12	during	during	ADP
faba-102	53	13	the	the	DET
faba-102	53	14	2016	2016	NUM
faba-102	53	15	-	-	PUNCT
faba-102	53	16	2018	2018	NUM
faba-102	53	17	period	period	NOUN
faba-102	53	18	,	,	PUNCT
faba-102	53	19	presented	present	VERB
faba-102	53	20	in	in	ADP
faba-102	53	21	the	the	DET
faba-102	53	22	table	table	NOUN
faba-102	53	23	as	as	SCONJ
faba-102	53	24	follows	follow	VERB
faba-102	53	25	:	:	PUNCT
faba-102	53	26	table	table	NOUN
faba-102	53	27	1	1	NUM
faba-102	53	28	.	.	PUNCT
faba-102	53	29	company	company	NOUN
faba-102	53	30	sample	sample	NOUN
faba-102	53	31	list	list	NOUN
faba-102	53	32	code	code	NOUN
faba-102	53	33	company	company	NOUN
faba-102	53	34	name	name	NOUN
faba-102	53	35	ades	ade	VERB
faba-102	53	36	pt	pt	PROPN
faba-102	53	37	.	.	PUNCT
faba-102	54	1	akasha	akasha	PROPN
faba-102	54	2	wira	wira	PROPN
faba-102	54	3	international	international	PROPN
faba-102	54	4	tbk	tbk	PROPN
faba-102	54	5	akpi	akpi	PROPN
faba-102	54	6	pt	pt	PROPN
faba-102	54	7	.	.	PROPN
faba-102	54	8	argha	argha	PROPN
faba-102	54	9	karya	karya	PROPN
faba-102	54	10	prima	prima	PROPN
faba-102	54	11	industry	industry	NOUN
faba-102	54	12	tbk	tbk	PROPN
faba-102	54	13	almi	almi	PROPN
faba-102	54	14	pt	pt	PROPN
faba-102	54	15	.	.	PROPN
faba-102	54	16	alumindo	alumindo	PROPN
faba-102	54	17	light	light	ADJ
faba-102	54	18	metal	metal	NOUN
faba-102	54	19	industry	industry	NOUN
faba-102	54	20	tbk	tbk	NOUN
faba-102	54	21	amfg	amfg	PROPN
faba-102	54	22	pt	pt	PROPN
faba-102	54	23	.	.	PROPN
faba-102	54	24	asahimas	asahimas	PROPN
faba-102	54	25	flat	flat	ADJ
faba-102	54	26	glass	glass	NOUN
faba-102	54	27	tbk	tbk	PROPN
faba-102	54	28	dvla	dvla	PROPN
faba-102	54	29	pt	pt	PROPN
faba-102	54	30	.	.	PROPN
faba-102	54	31	darya	darya	PROPN
faba-102	54	32	–	–	PUNCT
faba-102	54	33	varia	varia	NOUN
faba-102	54	34	laboratoria	laboratoria	NOUN
faba-102	54	35	tbk	tbk	PROPN
faba-102	54	36	icbp	icbp	PROPN
faba-102	54	37	pt	pt	PROPN
faba-102	54	38	.	.	PROPN
faba-102	54	39	indofood	indofood	PROPN
faba-102	54	40	cbp	cbp	PROPN
faba-102	54	41	sukses	sukse	VERB
faba-102	54	42	makmur	makmur	PROPN
faba-102	54	43	tbk	tbk	PROPN
faba-102	54	44	impc	impc	PROPN
faba-102	54	45	pt	pt	PROPN
faba-102	54	46	.	.	PROPN
faba-102	54	47	impack	impack	PROPN
faba-102	54	48	pratama	pratama	PROPN
faba-102	54	49	industri	industri	PROPN
faba-102	54	50	tbk	tbk	PROPN
faba-102	54	51	indf	indf	PROPN
faba-102	54	52	pt	pt	PROPN
faba-102	54	53	.	.	PROPN
faba-102	54	54	indofood	indofood	PROPN
faba-102	54	55	sukses	sukse	VERB
faba-102	54	56	makmur	makmur	PROPN
faba-102	54	57	tbk	tbk	PROPN
faba-102	54	58	kdsi	kdsi	PROPN
faba-102	54	59	pt	pt	PROPN
faba-102	54	60	.	.	PROPN
faba-102	54	61	kedawung	kedawung	PROPN
faba-102	54	62	setia	setia	PROPN
faba-102	54	63	industrial	industrial	PROPN
faba-102	54	64	tbk	tbk	PROPN
faba-102	54	65	klbf	klbf	PROPN
faba-102	54	66	pt	pt	PROPN
faba-102	54	67	.	.	PROPN
faba-102	54	68	kalbe	kalbe	PROPN
faba-102	54	69	farma	farma	PROPN
faba-102	54	70	tbk	tbk	PROPN
faba-102	54	71	lmsh	lmsh	PROPN
faba-102	54	72	pt	pt	PROPN
faba-102	54	73	.	.	PROPN
faba-102	54	74	lionmesh	lionmesh	PROPN
faba-102	54	75	prima	prima	PROPN
faba-102	54	76	tbk	tbk	PROPN
faba-102	54	77	mbto	mbto	PROPN
faba-102	54	78	pt	pt	PROPN
faba-102	54	79	.	.	PROPN
faba-102	54	80	martina	martina	PROPN
faba-102	54	81	berto	berto	PROPN
faba-102	54	82	tbk	tbk	PROPN
faba-102	54	83	mlbi	mlbi	PROPN
faba-102	54	84	pt	pt	PROPN
faba-102	54	85	.	.	PROPN
faba-102	54	86	multi	multi	PROPN
faba-102	54	87	bintang	bintang	PROPN
faba-102	54	88	indonesia	indonesia	PROPN
faba-102	54	89	tbk	tbk	PROPN
faba-102	54	90	smsm	smsm	PROPN
faba-102	54	91	pt	pt	PROPN
faba-102	54	92	.	.	PROPN
faba-102	54	93	selamat	selamat	PROPN
faba-102	54	94	sempurna	sempurna	PROPN
faba-102	54	95	tbk	tbk	PROPN
faba-102	54	96	tcid	tcid	PROPN
faba-102	54	97	pt	pt	PROPN
faba-102	54	98	.	.	PROPN
faba-102	54	99	mandom	mandom	NOUN
faba-102	54	100	indonesia	indonesia	PROPN
faba-102	54	101	tbk	tbk	PROPN
faba-102	54	102	unvr	unvr	PROPN
faba-102	54	103	pt	pt	PROPN
faba-102	54	104	.	.	PROPN
faba-102	54	105	unilever	unilever	PROPN
faba-102	54	106	indonesia	indonesia	PROPN
faba-102	54	107	tbk	tbk	PROPN
faba-102	54	108	wsbp	wsbp	PROPN
faba-102	54	109	pt	pt	PROPN
faba-102	54	110	.	.	PROPN
faba-102	54	111	waskita	waskita	PROPN
faba-102	54	112	beton	beton	PROPN
faba-102	54	113	precast	precast	PROPN
faba-102	54	114	tbk	tbk	PROPN
faba-102	54	115	classical	classical	ADJ
faba-102	54	116	assumption	assumption	NOUN
faba-102	54	117	test	test	NOUN
faba-102	54	118	results	result	VERB
faba-102	54	119	the	the	DET
faba-102	54	120	classical	classical	ADJ
faba-102	54	121	assumption	assumption	NOUN
faba-102	54	122	test	test	NOUN
faba-102	54	123	in	in	ADP
faba-102	54	124	this	this	DET
faba-102	54	125	study	study	NOUN
faba-102	54	126	consisted	consist	VERB
faba-102	54	127	of	of	ADP
faba-102	54	128	normality	normality	NOUN
faba-102	54	129	test	test	NOUN
faba-102	54	130	,	,	PUNCT
faba-102	54	131	multicollinearity	multicollinearity	NOUN
faba-102	54	132	test	test	NOUN
faba-102	54	133	,	,	PUNCT
faba-102	54	134	heteroscedasticity	heteroscedasticity	NOUN
faba-102	54	135	test	test	NOUN
faba-102	54	136	and	and	CCONJ
faba-102	54	137	autocorrelation	autocorrelation	NOUN
faba-102	54	138	test	test	NOUN
faba-102	54	139	.	.	PUNCT
faba-102	55	1	the	the	DET
faba-102	55	2	normality	normality	NOUN
faba-102	55	3	test	test	NOUN
faba-102	55	4	shows	show	VERB
faba-102	55	5	a	a	DET
faba-102	55	6	significance	significance	NOUN
faba-102	55	7	value	value	NOUN
faba-102	55	8	of	of	ADP
faba-102	55	9	0.145	0.145	NUM
faba-102	55	10	and	and	CCONJ
faba-102	55	11	the	the	DET
faba-102	55	12	value	value	NOUN
faba-102	55	13	of	of	ADP
faba-102	55	14	kolmogorow	kolmogorow	NOUN
faba-102	55	15	-	-	PUNCT
faba-102	55	16	smirnov	smirnov	PROPN
faba-102	55	17	is	be	AUX
faba-102	55	18	0.151	0.151	NUM
faba-102	55	19	so	so	SCONJ
faba-102	55	20	that	that	SCONJ
faba-102	55	21	the	the	DET
faba-102	55	22	data	data	NOUN
faba-102	55	23	is	be	AUX
faba-102	55	24	said	say	VERB
faba-102	55	25	to	to	PART
faba-102	55	26	be	be	AUX
faba-102	55	27	normally	normally	ADV
faba-102	55	28	distributed	distribute	VERB
faba-102	55	29	.	.	PUNCT
faba-102	56	1	the	the	DET
faba-102	56	2	result	result	NOUN
faba-102	56	3	of	of	ADP
faba-102	56	4	the	the	DET
faba-102	56	5	tolerance	tolerance	NOUN
faba-102	56	6	value	value	NOUN
faba-102	56	7	for	for	ADP
faba-102	56	8	the	the	DET
faba-102	56	9	internal	internal	ADJ
faba-102	56	10	audit	audit	NOUN
faba-102	56	11	activity	activity	NOUN
faba-102	56	12	variable	variable	NOUN
faba-102	56	13	is	be	AUX
faba-102	56	14	1,977	1,977	NUM
faba-102	56	15	with	with	ADP
faba-102	56	16	a	a	DET
faba-102	56	17	vif	vif	NOUN
faba-102	56	18	value	value	NOUN
faba-102	56	19	of	of	ADP
faba-102	56	20	1,023	1,023	NUM
faba-102	56	21	while	while	SCONJ
faba-102	56	22	the	the	DET
faba-102	56	23	business	business	NOUN
faba-102	56	24	complexity	complexity	NOUN
faba-102	56	25	variable	variable	NOUN
faba-102	56	26	is	be	AUX
faba-102	56	27	1,975	1,975	NUM
faba-102	56	28	with	with	ADP
faba-102	56	29	a	a	DET
faba-102	56	30	vif	vif	NOUN
faba-102	56	31	value	value	NOUN
faba-102	56	32	of	of	ADP
faba-102	56	33	1,021	1,021	NUM
faba-102	56	34	.	.	PUNCT
faba-102	57	1	this	this	PRON
faba-102	57	2	means	mean	VERB
faba-102	57	3	that	that	SCONJ
faba-102	57	4	there	there	PRON
faba-102	57	5	is	be	VERB
faba-102	57	6	no	no	DET
faba-102	57	7	multicollinearity	multicollinearity	NOUN
faba-102	57	8	.	.	PUNCT
faba-102	58	1	the	the	DET
faba-102	58	2	results	result	NOUN
faba-102	58	3	of	of	ADP
faba-102	58	4	the	the	DET
faba-102	58	5	heteroscedasticity	heteroscedasticity	NOUN
faba-102	58	6	test	test	NOUN
faba-102	58	7	using	use	VERB
faba-102	58	8	the	the	DET
faba-102	58	9	glejser	glejser	NOUN
faba-102	58	10	test	test	NOUN
faba-102	58	11	show	show	VERB
faba-102	58	12	a	a	DET
faba-102	58	13	significance	significance	NOUN
faba-102	58	14	value	value	NOUN
faba-102	58	15	for	for	ADP
faba-102	58	16	the	the	DET
faba-102	58	17	internal	internal	ADJ
faba-102	58	18	audit	audit	NOUN
faba-102	58	19	activity	activity	NOUN
faba-102	58	20	variable	variable	NOUN
faba-102	58	21	of	of	ADP
faba-102	58	22	0.592	0.592	NUM
faba-102	58	23	and	and	CCONJ
faba-102	58	24	business	business	NOUN
faba-102	58	25	complexity	complexity	NOUN
faba-102	58	26	of	of	ADP
faba-102	58	27	0.057	0.057	NUM
faba-102	58	28	so	so	CCONJ
faba-102	58	29	there	there	PRON
faba-102	58	30	is	be	VERB
faba-102	58	31	no	no	DET
faba-102	58	32	heteroscedasticity	heteroscedasticity	NOUN
faba-102	58	33	because	because	SCONJ
faba-102	58	34	the	the	DET
faba-102	58	35	sig	sig	NOUN
faba-102	58	36	value	value	NOUN
faba-102	58	37	is	be	AUX
faba-102	58	38	above	above	ADP
faba-102	58	39	0.005	0.005	NUM
faba-102	58	40	.	.	PUNCT
faba-102	59	1	autocorrelation	autocorrelation	NOUN
faba-102	59	2	test	test	NOUN
faba-102	59	3	using	use	VERB
faba-102	59	4	durbin	durbin	PROPN
faba-102	59	5	watson	watson	PROPN
faba-102	59	6	obtained	obtain	VERB
faba-102	59	7	a	a	DET
faba-102	59	8	value	value	NOUN
faba-102	59	9	of	of	ADP
faba-102	59	10	2,391	2,391	NUM
faba-102	59	11	so	so	SCONJ
faba-102	59	12	that	that	SCONJ
faba-102	59	13	there	there	PRON
faba-102	59	14	is	be	VERB
faba-102	59	15	no	no	DET
faba-102	59	16	autocorrelation	autocorrelation	NOUN
faba-102	59	17	.	.	PUNCT
faba-102	60	1	the	the	DET
faba-102	60	2	influence	influence	NOUN
faba-102	60	3	of	of	ADP
faba-102	60	4	internal	internal	ADJ
faba-102	60	5	audit	audit	NOUN
faba-102	60	6	activities	activity	NOUN
faba-102	60	7	on	on	ADP
faba-102	60	8	the	the	DET
faba-102	60	9	external	external	ADJ
faba-102	60	10	auditor	auditor	NOUN
faba-102	60	11	fees	fee	NOUN
faba-102	60	12	based	base	VERB
faba-102	60	13	on	on	ADP
faba-102	60	14	the	the	DET
faba-102	60	15	regression	regression	NOUN
faba-102	60	16	test	test	NOUN
faba-102	60	17	,	,	PUNCT
faba-102	60	18	the	the	DET
faba-102	60	19	results	result	NOUN
faba-102	60	20	obtained	obtain	VERB
faba-102	60	21	a	a	DET
faba-102	60	22	significance	significance	NOUN
faba-102	60	23	value	value	NOUN
faba-102	60	24	of	of	ADP
faba-102	60	25	0.856	0.856	NUM
faba-102	60	26	with	with	ADP
faba-102	60	27	a	a	DET
faba-102	60	28	coefficient	coefficient	NOUN
faba-102	60	29	of	of	ADP
faba-102	60	30	-0.004	-0.004	PROPN
faba-102	60	31	.	.	PUNCT
faba-102	61	1	so	so	ADV
faba-102	61	2	that	that	SCONJ
faba-102	61	3	the	the	DET
faba-102	61	4	internal	internal	ADJ
faba-102	61	5	audit	audit	NOUN
faba-102	61	6	activity	activity	NOUN
faba-102	61	7	does	do	AUX
faba-102	61	8	not	not	PART
faba-102	61	9	have	have	VERB
faba-102	61	10	a	a	DET
faba-102	61	11	negative	negative	ADJ
faba-102	61	12	effect	effect	NOUN
faba-102	61	13	on	on	ADP
faba-102	61	14	the	the	DET
faba-102	61	15	amount	amount	NOUN
faba-102	61	16	of	of	ADP
faba-102	61	17	fees	fee	NOUN
faba-102	61	18	for	for	ADP
faba-102	61	19	external	external	ADJ
faba-102	61	20	auditors	auditor	NOUN
faba-102	61	21	'	'	PART
faba-102	61	22	services	service	NOUN
faba-102	61	23	.	.	PUNCT
faba-102	62	1	internal	internal	ADJ
faba-102	62	2	audit	audit	NOUN
faba-102	62	3	activities	activity	NOUN
faba-102	62	4	owned	own	VERB
faba-102	62	5	by	by	ADP
faba-102	62	6	publicly	publicly	ADV
faba-102	62	7	listed	list	VERB
faba-102	62	8	companies	company	NOUN
faba-102	62	9	have	have	AUX
faba-102	62	10	met	meet	VERB
faba-102	62	11	the	the	DET
faba-102	62	12	requirements	requirement	NOUN
faba-102	62	13	set	set	VERB
faba-102	62	14	by	by	ADP
faba-102	62	15	the	the	DET
faba-102	62	16	stock	stock	NOUN
faba-102	62	17	exchange	exchange	NOUN
faba-102	62	18	to	to	PART
faba-102	62	19	carry	carry	VERB
faba-102	62	20	out	out	ADP
faba-102	62	21	internal	internal	ADJ
faba-102	62	22	supervision	supervision	NOUN
faba-102	62	23	.	.	PUNCT
faba-102	63	1	because	because	SCONJ
faba-102	63	2	the	the	DET
faba-102	63	3	internal	internal	ADJ
faba-102	63	4	audit	audit	NOUN
faba-102	63	5	activity	activity	NOUN
faba-102	63	6	is	be	AUX
faba-102	63	7	related	relate	VERB
faba-102	63	8	to	to	ADP
faba-102	63	9	the	the	DET
faba-102	63	10	supervision	supervision	NOUN
faba-102	63	11	of	of	ADP
faba-102	63	12	the	the	DET
faba-102	63	13	company	company	NOUN
faba-102	63	14	's	's	PART
faba-102	63	15	operations	operation	NOUN
faba-102	63	16	,	,	PUNCT
faba-102	63	17	supervision	supervision	NOUN
faba-102	63	18	of	of	ADP
faba-102	63	19	the	the	DET
faba-102	63	20	effectiveness	effectiveness	NOUN
faba-102	63	21	of	of	ADP
faba-102	63	22	the	the	DET
faba-102	63	23	company	company	NOUN
faba-102	63	24	's	's	PART
faba-102	63	25	internal	internal	ADJ
faba-102	63	26	control	control	NOUN
faba-102	63	27	,	,	PUNCT
faba-102	63	28	significant	significant	ADJ
faba-102	63	29	business	business	NOUN
faba-102	63	30	risks	risk	NOUN
faba-102	63	31	that	that	PRON
faba-102	63	32	need	need	VERB
faba-102	63	33	to	to	PART
faba-102	63	34	be	be	AUX
faba-102	63	35	watched	watch	VERB
faba-102	63	36	out	out	ADP
faba-102	63	37	for	for	ADP
faba-102	63	38	so	so	SCONJ
faba-102	63	39	that	that	SCONJ
faba-102	63	40	the	the	DET
faba-102	63	41	company	company	NOUN
faba-102	63	42	's	's	PART
faba-102	63	43	goals	goal	NOUN
faba-102	63	44	can	can	AUX
faba-102	63	45	be	be	AUX
faba-102	63	46	achieved	achieve	VERB
faba-102	63	47	.	.	PUNCT
faba-102	64	1	internal	internal	ADJ
faba-102	64	2	audit	audit	NOUN
faba-102	64	3	activities	activity	NOUN
faba-102	64	4	are	be	AUX
faba-102	64	5	also	also	ADV
faba-102	64	6	related	relate	VERB
faba-102	64	7	to	to	ADP
faba-102	64	8	oversight	oversight	NOUN
faba-102	64	9	of	of	ADP
faba-102	64	10	company	company	NOUN
faba-102	64	11	policies	policy	NOUN
faba-102	64	12	and	and	CCONJ
faba-102	64	13	rules	rule	NOUN
faba-102	64	14	,	,	PUNCT
faba-102	64	15	company	company	NOUN
faba-102	64	16	work	work	NOUN
faba-102	64	17	programs	program	NOUN
faba-102	64	18	and	and	CCONJ
faba-102	64	19	good	good	ADJ
faba-102	64	20	governance	governance	NOUN
faba-102	64	21	systems	system	NOUN
faba-102	64	22	.	.	PUNCT
faba-102	65	1	when	when	SCONJ
faba-102	65	2	internal	internal	ADJ
faba-102	65	3	audit	audit	NOUN
faba-102	65	4	activity	activity	NOUN
faba-102	65	5	increases	increase	NOUN
faba-102	65	6	,	,	PUNCT
faba-102	65	7	external	external	ADJ
faba-102	65	8	auditors	auditor	NOUN
faba-102	65	9	can	can	AUX
faba-102	65	10	use	use	VERB
faba-102	65	11	information	information	NOUN
faba-102	65	12	from	from	ADP
faba-102	65	13	internal	internal	ADJ
faba-102	65	14	audit	audit	NOUN
faba-102	65	15	related	relate	VERB
faba-102	65	16	to	to	ADP
faba-102	65	17	significant	significant	ADJ
faba-102	65	18	risks	risk	NOUN
faba-102	65	19	in	in	ADP
faba-102	65	20	the	the	DET
faba-102	65	21	company	company	NOUN
faba-102	65	22	.	.	PUNCT
faba-102	66	1	this	this	PRON
faba-102	66	2	will	will	AUX
faba-102	66	3	reduce	reduce	VERB
faba-102	66	4	the	the	DET
faba-102	66	5	finance	finance	NOUN
faba-102	66	6	,	,	PUNCT
faba-102	66	7	accounting	accounting	NOUN
faba-102	66	8	and	and	CCONJ
faba-102	66	9	business	business	NOUN
faba-102	66	10	analysis	analysis	NOUN
faba-102	66	11	3	3	NUM
faba-102	66	12	(	(	PUNCT
faba-102	66	13	2	2	NUM
faba-102	66	14	)	)	PUNCT
faba-102	66	15	2021	2021	NUM
faba-102	66	16	179	179	NUM
faba-102	66	17	need	need	NOUN
faba-102	66	18	for	for	SCONJ
faba-102	66	19	the	the	DET
faba-102	66	20	scope	scope	NOUN
faba-102	66	21	of	of	ADP
faba-102	66	22	the	the	DET
faba-102	66	23	audit	audit	NOUN
faba-102	66	24	to	to	PART
faba-102	66	25	be	be	AUX
faba-102	66	26	carried	carry	VERB
faba-102	66	27	out	out	ADP
faba-102	66	28	by	by	ADP
faba-102	66	29	the	the	DET
faba-102	66	30	external	external	ADJ
faba-102	66	31	auditor	auditor	NOUN
faba-102	66	32	,	,	PUNCT
faba-102	66	33	thereby	thereby	ADV
faba-102	66	34	reducing	reduce	VERB
faba-102	66	35	the	the	DET
faba-102	66	36	amount	amount	NOUN
faba-102	66	37	of	of	ADP
faba-102	66	38	the	the	DET
faba-102	66	39	auditor	auditor	NOUN
faba-102	66	40	's	's	PART
faba-102	66	41	fee	fee	NOUN
faba-102	66	42	.	.	PUNCT
faba-102	67	1	this	this	DET
faba-102	67	2	study	study	NOUN
faba-102	67	3	supports	support	VERB
faba-102	67	4	the	the	DET
faba-102	67	5	research	research	NOUN
faba-102	67	6	conducted	conduct	VERB
faba-102	67	7	by	by	ADP
faba-102	67	8	dita	dita	PROPN
faba-102	67	9	(	(	PUNCT
faba-102	67	10	2017	2017	NUM
faba-102	67	11	)	)	PUNCT
faba-102	67	12	and	and	CCONJ
faba-102	67	13	rahayu	rahayu	PROPN
faba-102	67	14	(	(	PUNCT
faba-102	67	15	2017	2017	NUM
faba-102	67	16	)	)	PUNCT
faba-102	67	17	about	about	ADP
faba-102	67	18	the	the	DET
faba-102	67	19	internal	internal	ADJ
faba-102	67	20	audit	audit	NOUN
faba-102	67	21	function	function	NOUN
faba-102	67	22	having	have	VERB
faba-102	67	23	no	no	DET
faba-102	67	24	effect	effect	NOUN
faba-102	67	25	on	on	ADP
faba-102	67	26	the	the	DET
faba-102	67	27	determination	determination	NOUN
faba-102	67	28	of	of	ADP
faba-102	67	29	audit	audit	NOUN
faba-102	67	30	fees	fee	NOUN
faba-102	67	31	.	.	PUNCT
faba-102	68	1	the	the	DET
faba-102	68	2	effect	effect	NOUN
faba-102	68	3	of	of	ADP
faba-102	68	4	business	business	NOUN
faba-102	68	5	complexity	complexity	NOUN
faba-102	68	6	on	on	ADP
faba-102	68	7	the	the	DET
faba-102	68	8	amount	amount	NOUN
faba-102	68	9	of	of	ADP
faba-102	68	10	external	external	ADJ
faba-102	68	11	auditor	auditor	NOUN
faba-102	68	12	fees	fee	NOUN
faba-102	68	13	.	.	PUNCT
faba-102	69	1	the	the	DET
faba-102	69	2	results	result	NOUN
faba-102	69	3	of	of	ADP
faba-102	69	4	the	the	DET
faba-102	69	5	regression	regression	NOUN
faba-102	69	6	test	test	NOUN
faba-102	69	7	obtained	obtain	VERB
faba-102	69	8	a	a	DET
faba-102	69	9	significant	significant	ADJ
faba-102	69	10	value	value	NOUN
faba-102	69	11	of	of	ADP
faba-102	69	12	0.000	0.000	NUM
faba-102	69	13	with	with	ADP
faba-102	69	14	a	a	DET
faba-102	69	15	coefficient	coefficient	NOUN
faba-102	69	16	of	of	ADP
faba-102	69	17	0.071	0.071	NUM
faba-102	69	18	.	.	PUNCT
faba-102	70	1	this	this	PRON
faba-102	70	2	means	mean	VERB
faba-102	70	3	that	that	SCONJ
faba-102	70	4	companies	company	NOUN
faba-102	70	5	that	that	PRON
faba-102	70	6	have	have	VERB
faba-102	70	7	a	a	DET
faba-102	70	8	high	high	ADJ
faba-102	70	9	business	business	NOUN
faba-102	70	10	complexity	complexity	NOUN
faba-102	70	11	will	will	AUX
faba-102	70	12	make	make	VERB
faba-102	70	13	the	the	DET
faba-102	70	14	amount	amount	NOUN
faba-102	70	15	of	of	ADP
faba-102	70	16	compensation	compensation	NOUN
faba-102	70	17	for	for	ADP
faba-102	70	18	external	external	ADJ
faba-102	70	19	auditor	auditor	NOUN
faba-102	70	20	services	service	NOUN
faba-102	70	21	high	high	ADJ
faba-102	70	22	as	as	ADV
faba-102	70	23	well	well	ADV
faba-102	70	24	.	.	PUNCT
faba-102	71	1	the	the	PRON
faba-102	71	2	bigger	big	ADJ
faba-102	71	3	the	the	DET
faba-102	71	4	company	company	NOUN
faba-102	71	5	,	,	PUNCT
faba-102	71	6	the	the	PRON
faba-102	71	7	more	more	ADV
faba-102	71	8	likely	likely	ADJ
faba-102	71	9	it	it	PRON
faba-102	71	10	is	be	AUX
faba-102	71	11	that	that	SCONJ
faba-102	71	12	there	there	PRON
faba-102	71	13	are	be	VERB
faba-102	71	14	more	more	ADV
faba-102	71	15	and	and	CCONJ
faba-102	71	16	more	more	ADJ
faba-102	71	17	subsidiaries	subsidiary	NOUN
faba-102	71	18	that	that	PRON
faba-102	71	19	are	be	AUX
faba-102	71	20	scattered	scatter	VERB
faba-102	71	21	.	.	PUNCT
faba-102	72	1	because	because	SCONJ
faba-102	72	2	the	the	DET
faba-102	72	3	complexity	complexity	NOUN
faba-102	72	4	of	of	ADP
faba-102	72	5	the	the	DET
faba-102	72	6	business	business	NOUN
faba-102	72	7	refers	refer	VERB
faba-102	72	8	to	to	ADP
faba-102	72	9	the	the	DET
faba-102	72	10	complexity	complexity	NOUN
faba-102	72	11	of	of	ADP
faba-102	72	12	the	the	DET
faba-102	72	13	transactions	transaction	NOUN
faba-102	72	14	that	that	PRON
faba-102	72	15	occur	occur	VERB
faba-102	72	16	between	between	ADP
faba-102	72	17	the	the	DET
faba-102	72	18	parent	parent	NOUN
faba-102	72	19	and	and	CCONJ
faba-102	72	20	the	the	DET
faba-102	72	21	subsidiary	subsidiary	NOUN
faba-102	72	22	.	.	PUNCT
faba-102	73	1	the	the	DET
faba-102	73	2	complexity	complexity	NOUN
faba-102	73	3	of	of	ADP
faba-102	73	4	this	this	DET
faba-102	73	5	relationship	relationship	NOUN
faba-102	73	6	makes	make	VERB
faba-102	73	7	the	the	DET
faba-102	73	8	duties	duty	NOUN
faba-102	73	9	and	and	CCONJ
faba-102	73	10	responsibilities	responsibility	NOUN
faba-102	73	11	of	of	ADP
faba-102	73	12	the	the	DET
faba-102	73	13	audit	audit	NOUN
faba-102	73	14	scope	scope	NOUN
faba-102	73	15	of	of	ADP
faba-102	73	16	the	the	DET
faba-102	73	17	auditor	auditor	NOUN
faba-102	73	18	increase	increase	NOUN
faba-102	73	19	.	.	PUNCT
faba-102	74	1	as	as	ADP
faba-102	74	2	a	a	DET
faba-102	74	3	result	result	NOUN
faba-102	74	4	,	,	PUNCT
faba-102	74	5	the	the	DET
faba-102	74	6	amount	amount	NOUN
faba-102	74	7	of	of	ADP
faba-102	74	8	service	service	NOUN
faba-102	74	9	fees	fee	NOUN
faba-102	74	10	set	set	VERB
faba-102	74	11	also	also	ADV
faba-102	74	12	increased	increase	VERB
faba-102	74	13	.	.	PUNCT
faba-102	75	1	this	this	DET
faba-102	75	2	research	research	NOUN
faba-102	75	3	is	be	AUX
faba-102	75	4	in	in	ADP
faba-102	75	5	line	line	NOUN
faba-102	75	6	with	with	ADP
faba-102	75	7	okta	okta	NOUN
faba-102	75	8	's	's	PART
faba-102	75	9	(	(	PUNCT
faba-102	75	10	2016	2016	NUM
faba-102	75	11	)	)	PUNCT
faba-102	75	12	research	research	NOUN
faba-102	75	13	which	which	PRON
faba-102	75	14	states	state	VERB
faba-102	75	15	that	that	SCONJ
faba-102	75	16	the	the	DET
faba-102	75	17	number	number	NOUN
faba-102	75	18	of	of	ADP
faba-102	75	19	subsidiaries	subsidiary	NOUN
faba-102	75	20	owned	own	VERB
faba-102	75	21	has	have	VERB
faba-102	75	22	an	an	DET
faba-102	75	23	effect	effect	NOUN
faba-102	75	24	on	on	ADP
faba-102	75	25	the	the	DET
faba-102	75	26	determination	determination	NOUN
faba-102	75	27	of	of	ADP
faba-102	75	28	the	the	DET
faba-102	75	29	audit	audit	NOUN
faba-102	75	30	fee	fee	NOUN
faba-102	75	31	.	.	PUNCT
faba-102	76	1	conclusion	conclusion	NOUN
faba-102	76	2	internal	internal	ADJ
faba-102	76	3	audit	audit	NOUN
faba-102	76	4	activities	activity	NOUN
faba-102	76	5	do	do	AUX
faba-102	76	6	not	not	PART
faba-102	76	7	have	have	VERB
faba-102	76	8	a	a	DET
faba-102	76	9	negative	negative	ADJ
faba-102	76	10	effect	effect	NOUN
faba-102	76	11	on	on	ADP
faba-102	76	12	the	the	DET
faba-102	76	13	amount	amount	NOUN
faba-102	76	14	of	of	ADP
faba-102	76	15	fees	fee	NOUN
faba-102	76	16	for	for	ADP
faba-102	76	17	external	external	ADJ
faba-102	76	18	auditors	auditor	NOUN
faba-102	76	19	'	'	PART
faba-102	76	20	services	service	NOUN
faba-102	76	21	.	.	PUNCT
faba-102	77	1	companies	company	NOUN
faba-102	77	2	with	with	ADP
faba-102	77	3	better	well	ADJ
faba-102	77	4	internal	internal	ADJ
faba-102	77	5	audit	audit	NOUN
faba-102	77	6	controls	control	NOUN
faba-102	77	7	will	will	AUX
faba-102	77	8	reduce	reduce	VERB
faba-102	77	9	monitoring	monitoring	NOUN
faba-102	77	10	of	of	ADP
faba-102	77	11	external	external	ADJ
faba-102	77	12	auditors	auditor	NOUN
faba-102	77	13	,	,	PUNCT
faba-102	77	14	reduce	reduce	VERB
faba-102	77	15	the	the	DET
faba-102	77	16	scope	scope	NOUN
faba-102	77	17	of	of	ADP
faba-102	77	18	audits	audit	NOUN
faba-102	77	19	carried	carry	VERB
faba-102	77	20	out	out	ADP
faba-102	77	21	and	and	CCONJ
faba-102	77	22	will	will	AUX
faba-102	77	23	not	not	PART
faba-102	77	24	increase	increase	VERB
faba-102	77	25	audit	audit	NOUN
faba-102	77	26	fees	fee	NOUN
faba-102	77	27	given	give	VERB
faba-102	77	28	by	by	ADP
faba-102	77	29	companies	company	NOUN
faba-102	77	30	to	to	ADP
faba-102	77	31	external	external	ADJ
faba-102	77	32	auditors	auditor	NOUN
faba-102	77	33	.	.	PUNCT
faba-102	78	1	business	business	NOUN
faba-102	78	2	complexity	complexity	NOUN
faba-102	78	3	has	have	VERB
faba-102	78	4	a	a	DET
faba-102	78	5	positive	positive	ADJ
faba-102	78	6	influence	influence	NOUN
faba-102	78	7	on	on	ADP
faba-102	78	8	the	the	DET
faba-102	78	9	amount	amount	NOUN
faba-102	78	10	of	of	ADP
faba-102	78	11	remuneration	remuneration	NOUN
faba-102	78	12	for	for	ADP
faba-102	78	13	external	external	ADJ
faba-102	78	14	auditors	auditor	NOUN
faba-102	78	15	.	.	PUNCT
faba-102	79	1	the	the	DET
faba-102	79	2	more	more	ADV
faba-102	79	3	complex	complex	ADJ
faba-102	79	4	the	the	DET
faba-102	79	5	client	client	NOUN
faba-102	79	6	company	company	NOUN
faba-102	79	7	,	,	PUNCT
faba-102	79	8	the	the	DET
faba-102	79	9	auditor	auditor	NOUN
faba-102	79	10	will	will	AUX
faba-102	79	11	face	face	VERB
faba-102	79	12	a	a	DET
faba-102	79	13	high	high	ADJ
faba-102	79	14	significant	significant	ADJ
faba-102	79	15	risk	risk	NOUN
faba-102	79	16	,	,	PUNCT
faba-102	79	17	the	the	DET
faba-102	79	18	scope	scope	NOUN
faba-102	79	19	of	of	ADP
faba-102	79	20	the	the	DET
faba-102	79	21	audit	audit	NOUN
faba-102	79	22	and	and	CCONJ
faba-102	79	23	audit	audit	NOUN
faba-102	79	24	responsibilities	responsibility	NOUN
faba-102	79	25	are	be	AUX
faba-102	79	26	getting	get	VERB
faba-102	79	27	bigger	big	ADJ
faba-102	79	28	,	,	PUNCT
faba-102	79	29	so	so	SCONJ
faba-102	79	30	that	that	SCONJ
faba-102	79	31	the	the	DET
faba-102	79	32	amount	amount	NOUN
faba-102	79	33	of	of	ADP
faba-102	79	34	remuneration	remuneration	NOUN
faba-102	79	35	for	for	ADP
faba-102	79	36	external	external	ADJ
faba-102	79	37	auditor	auditor	NOUN
faba-102	79	38	services	service	NOUN
faba-102	79	39	will	will	AUX
faba-102	79	40	also	also	ADV
faba-102	79	41	increase	increase	VERB
faba-102	79	42	.	.	PUNCT
faba-102	80	1	references	reference	NOUN
faba-102	80	2	dita	dita	PROPN
faba-102	80	3	,	,	PUNCT
faba-102	80	4	nurwulansari	nurwulansari	NOUN
faba-102	80	5	.	.	PUNCT
faba-102	80	6	2017	2017	NUM
faba-102	80	7	.	.	PUNCT
faba-102	81	1	“	"	PUNCT
faba-102	81	2	pengaruh	pengaruh	NOUN
faba-102	81	3	fungsi	fungsi	PROPN
faba-102	81	4	audit	audit	PROPN
faba-102	81	5	internal	internal	ADJ
faba-102	81	6	,	,	PUNCT
faba-102	81	7	kompleksitas	kompleksitas	PROPN
faba-102	81	8	dan	dan	PROPN
faba-102	81	9	ukuran	ukuran	PROPN
faba-102	81	10	perusahaan	perusahaan	PROPN
faba-102	81	11	terhadap	terhadap	PROPN
faba-102	81	12	fee	fee	PROPN
faba-102	81	13	audit”.jurnal	audit”.jurnal	PROPN
faba-102	81	14	akuntansi	akuntansi	PROPN
faba-102	81	15	,	,	PUNCT
faba-102	81	16	fakultas	fakulta	VERB
faba-102	81	17	ekonomi	ekonomi	PROPN
faba-102	81	18	universitas	universita	NOUN
faba-102	81	19	muhammadiyah	muhammadiyah	ADP
faba-102	81	20	yogyakarta	yogyakarta	PROPN
faba-102	81	21	.	.	PUNCT
faba-102	82	1	vol	vol	NOUN
faba-102	82	2	.	.	PUNCT
faba-102	83	1	iv	iv	X
faba-102	83	2	.	.	PUNCT
faba-102	84	1	no	no	INTJ
faba-102	84	2	.	.	NOUN
faba-102	85	1	1	1	X
faba-102	85	2	.	.	X
faba-102	85	3	hapsari	hapsari	PROPN
faba-102	85	4	.	.	PUNCT
faba-102	86	1	erlina	erlina	ADJ
faba-102	86	2	dyah	dyah	PROPN
faba-102	86	3	.	.	PUNCT
faba-102	87	1	dan	dan	PROPN
faba-102	87	2	laksito	laksito	PROPN
faba-102	87	3	.	.	PUNCT
faba-102	88	1	herry	herry	PROPN
faba-102	88	2	.	.	PUNCT
faba-102	89	1	2013	2013	NUM
faba-102	89	2	.	.	PUNCT
faba-102	90	1	pengaruh	pengaruh	PROPN
faba-102	90	2	fungsi	fungsi	PROPN
faba-102	90	3	audit	audit	PROPN
faba-102	90	4	internal	internal	PROPN
faba-102	90	5	terhadap	terhadap	PROPN
faba-102	90	6	fee	fee	PROPN
faba-102	90	7	auditor	auditor	PROPN
faba-102	90	8	eksternal	eksternal	NOUN
faba-102	90	9	.	.	PUNCT
faba-102	91	1	diponegoro	diponegoro	PROPN
faba-102	91	2	journal	journal	PROPN
faba-102	91	3	of	of	ADP
faba-102	91	4	accounting	accounting	NOUN
faba-102	91	5	.	.	PUNCT
faba-102	92	1	volume	volume	NOUN
faba-102	92	2	02	02	NUM
faba-102	92	3	.	.	PUNCT
faba-102	93	1	no	no	INTJ
faba-102	93	2	.	.	NOUN
faba-102	93	3	02	02	NUM
faba-102	93	4	.	.	PUNCT
faba-102	94	1	hal	hal	PROPN
faba-102	94	2	1	1	NUM
faba-102	94	3	-	-	SYM
faba-102	94	4	10	10	NUM
faba-102	94	5	.	.	PUNCT
faba-102	95	1	hay	hay	PROPN
faba-102	95	2	.	.	PUNCT
faba-102	95	3	2008	2008	NUM
faba-102	95	4	.	.	PUNCT
faba-102	96	1	“	"	PUNCT
faba-102	96	2	evidence	evidence	NOUN
faba-102	96	3	on	on	ADP
faba-102	96	4	the	the	DET
faba-102	96	5	impact	impact	NOUN
faba-102	96	6	of	of	ADP
faba-102	96	7	internal	internal	ADJ
faba-102	96	8	control	control	NOUN
faba-102	96	9	andcorporate	andcorporate	VERB
faba-102	96	10	governanceon	governanceon	NOUN
faba-102	96	11	audit	audit	NOUN
faba-102	96	12	fees	fee	NOUN
faba-102	96	13	”	"	PUNCT
faba-102	96	14	.	.	PUNCT
faba-102	97	1	international	international	ADJ
faba-102	97	2	journal	journal	PROPN
faba-102	97	3	of	of	ADP
faba-102	97	4	auditing	auditing	NOUN
faba-102	97	5	.	.	PUNCT
faba-102	98	1	institut	institut	PROPN
faba-102	98	2	akuntan	akuntan	PROPN
faba-102	98	3	publik	publik	PROPN
faba-102	98	4	indonesia.2016	indonesia.2016	PROPN
faba-102	98	5	.	.	PUNCT
faba-102	99	1	surat	surat	PROPN
faba-102	99	2	keputusan	keputusan	PROPN
faba-102	99	3	nomor	nomor	PROPN
faba-102	99	4	:	:	PUNCT
faba-102	99	5	kep.95	kep.95	NOUN
faba-102	99	6	/	/	SYM
faba-102	99	7	iapi	iapi	NOUN
faba-102	99	8	/	/	SYM
faba-102	99	9	ii/2016	ii/2016	PROPN
faba-102	99	10	tentang	tentang	PROPN
faba-102	99	11	penentuan	penentuan	PROPN
faba-102	99	12	imbalan	imbalan	PROPN
faba-102	99	13	jasa	jasa	PROPN
faba-102	99	14	audit	audit	PROPN
faba-102	99	15	laporan	laporan	ADJ
faba-102	99	16	keuangan	keuangan	NOUN
faba-102	99	17	.	.	PUNCT
faba-102	100	1	jensen	jensen	PROPN
faba-102	100	2	&	&	CCONJ
faba-102	100	3	meckling	meckling	PROPN
faba-102	100	4	.	.	PUNCT
faba-102	100	5	1976	1976	NUM
faba-102	100	6	.	.	PUNCT
faba-102	101	1	the	the	DET
faba-102	101	2	theory	theory	NOUN
faba-102	101	3	of	of	ADP
faba-102	101	4	the	the	DET
faba-102	101	5	firm	firm	NOUN
faba-102	101	6	:	:	PUNCT
faba-102	101	7	manajerial	manajerial	ADJ
faba-102	101	8	behaviour	behaviour	NOUN
faba-102	101	9	.	.	PUNCT
faba-102	102	1	agency	agency	NOUN
faba-102	102	2	cost	cost	NOUN
faba-102	102	3	,	,	PUNCT
faba-102	102	4	and	and	CCONJ
faba-102	102	5	ownership	ownership	NOUN
faba-102	102	6	structure	structure	NOUN
faba-102	102	7	,	,	PUNCT
faba-102	102	8	journal	journal	NOUN
faba-102	102	9	of	of	ADP
faba-102	102	10	financial	financial	ADJ
faba-102	102	11	andeconomics	andeconomic	NOUN
faba-102	102	12	,	,	PUNCT
faba-102	102	13	3:305360	3:305360	NUM
faba-102	102	14	.	.	PUNCT
faba-102	102	15	messier	messy	ADJ
faba-102	102	16	,	,	PUNCT
faba-102	102	17	willian	willian	PROPN
faba-102	102	18	f.	f.	PROPN
faba-102	102	19	,	,	PUNCT
faba-102	102	20	steven	steven	PROPN
faba-102	102	21	m.	m.	PROPN
faba-102	102	22	glover	glover	PROPN
faba-102	102	23	,	,	PUNCT
faba-102	102	24	dan	dan	PROPN
faba-102	102	25	douglas	douglas	PROPN
faba-102	102	26	f.	f.	PROPN
faba-102	102	27	prawitt	prawitt	PROPN
faba-102	102	28	.	.	PUNCT
faba-102	103	1	2006	2006	NUM
faba-102	103	2	,	,	PUNCT
faba-102	103	3	“	"	PUNCT
faba-102	103	4	jasa	jasa	PROPN
faba-102	103	5	audit	audit	PROPN
faba-102	103	6	dan	dan	PROPN
faba-102	103	7	assurance	assurance	PROPN
faba-102	103	8	:	:	PUNCT
faba-102	103	9	pendekatan	pendekatan	PROPN
faba-102	103	10	sistematis	sistematis	PROPN
faba-102	103	11	”	"	PUNCT
faba-102	103	12	.	.	PUNCT
faba-102	104	1	ed.4	ed.4	PROPN
faba-102	104	2	,	,	PUNCT
faba-102	104	3	terjemahan	terjemahan	PROPN
faba-102	104	4	nuri	nuri	PROPN
faba-102	104	5	hinduan	hinduan	PROPN
faba-102	104	6	,	,	PUNCT
faba-102	104	7	jakarta	jakarta	PROPN
faba-102	104	8	:	:	PUNCT
faba-102	104	9	salemba	salemba	PROPN
faba-102	104	10	empat	empat	PROPN
faba-102	104	11	mulyadi	mulyadi	PROPN
faba-102	104	12	.	.	PUNCT
faba-102	105	1	2010	2010	NUM
faba-102	105	2	.	.	PUNCT
faba-102	106	1	auditing	auditing	NOUN
faba-102	106	2	.	.	PUNCT
faba-102	107	1	edisi	edisi	VERB
faba-102	107	2	keenam	keenam	PROPN
faba-102	107	3	.	.	PUNCT
faba-102	108	1	buku	buku	PROPN
faba-102	108	2	1	1	NUM
faba-102	108	3	.	.	PUNCT
faba-102	109	1	jakarta	jakarta	PROPN
faba-102	109	2	:	:	PUNCT
faba-102	109	3	salemba	salemba	PROPN
faba-102	109	4	empat	empat	PROPN
faba-102	109	5	.	.	PUNCT
faba-102	110	1	okta	okta	PROPN
faba-102	110	2	,	,	PUNCT
faba-102	110	3	yora	yora	PROPN
faba-102	110	4	.	.	PUNCT
faba-102	110	5	2016	2016	NUM
faba-102	110	6	.	.	PUNCT
faba-102	111	1	“	"	PUNCT
faba-102	111	2	faktor	faktor	ADJ
faba-102	111	3	-	-	PUNCT
faba-102	111	4	faktor	faktor	NOUN
faba-102	111	5	yang	yang	PROPN
faba-102	111	6	mempengaruhi	mempengaruhi	PROPN
faba-102	111	7	penetapan	penetapan	PROPN
faba-102	111	8	audit	audit	NOUN
faba-102	111	9	fees	fee	NOUN
faba-102	111	10	”	"	PUNCT
faba-102	111	11	.	.	PUNCT
faba-102	112	1	jurnal	jurnal	PROPN
faba-102	112	2	akuntansi	akuntansi	PROPN
faba-102	112	3	.	.	PUNCT
faba-102	113	1	fakultas	fakulta	VERB
faba-102	113	2	ekonomi	ekonomi	PROPN
faba-102	113	3	universitas	universitas	PROPN
faba-102	113	4	maritim	maritim	PROPN
faba-102	113	5	raja	raja	PROPN
faba-102	113	6	ali	ali	PROPN
faba-102	113	7	haji	haji	PROPN
faba-102	113	8	.	.	PUNCT
faba-102	114	1	rahayu	rahayu	PROPN
faba-102	114	2	,	,	PUNCT
faba-102	114	3	sri	sri	NOUN
faba-102	114	4	,	,	PUNCT
faba-102	114	5	2017	2017	NUM
faba-102	114	6	.	.	PUNCT
faba-102	115	1	“	"	PUNCT
faba-102	115	2	analisis	analisis	ADJ
faba-102	115	3	pengaruh	pengaruh	NOUN
faba-102	115	4	audit	audit	NOUN
faba-102	115	5	risk	risk	NOUN
faba-102	115	6	,	,	PUNCT
faba-102	115	7	ukuran	ukuran	PROPN
faba-102	115	8	perusahaan	perusahaan	PROPN
faba-102	115	9	&	&	CCONJ
faba-102	115	10	internal	internal	PROPN
faba-102	115	11	audit	audit	PROPN
faba-102	115	12	terhadap	terhadap	PROPN
faba-102	115	13	fee	fee	PROPN
faba-102	115	14	audit	audit	NOUN
faba-102	115	15	eksternal	eksternal	ADJ
faba-102	115	16	(	(	PUNCT
faba-102	115	17	studi	studi	PROPN
faba-102	115	18	empiris	empiris	PROPN
faba-102	115	19	pada	pada	PROPN
faba-102	115	20	perusahaan	perusahaan	PROPN
faba-102	115	21	perdagangan	perdagangan	PROPN
faba-102	115	22	,	,	PUNCT
faba-102	115	23	jasa	jasa	PROPN
faba-102	115	24	&	&	CCONJ
faba-102	115	25	investasi	investasi	PROPN
faba-102	115	26	lainnya	lainnya	PROPN
faba-102	115	27	yang	yang	PROPN
faba-102	115	28	terdaftar	terdaftar	PROPN
faba-102	115	29	dalam	dalam	PROPN
faba-102	115	30	bei	bei	PROPN
faba-102	115	31	(	(	PUNCT
faba-102	115	32	bursa	bursa	NOUN
faba-102	115	33	efek	efek	PROPN
faba-102	115	34	indonesia	indonesia	PROPN
faba-102	115	35	)	)	PUNCT
faba-102	115	36	tahun	tahun	PROPN
faba-102	115	37	2013	2013	NUM
faba-102	115	38	-	-	SYM
faba-102	115	39	2015	2015	NUM
faba-102	115	40	)	)	PUNCT
faba-102	115	41	”	"	PUNCT
faba-102	115	42	.	.	PUNCT
faba-102	116	1	skripsi	skripsi	PROPN
faba-102	116	2	:	:	PUNCT
faba-102	116	3	universitas	universita	NOUN
faba-102	116	4	maritim	maritim	PROPN
faba-102	116	5	raja	raja	PROPN
faba-102	116	6	ali	ali	PROPN
faba-102	116	7	haji	haji	PROPN
faba-102	116	8	.	.	PUNCT
faba-102	117	1	simunic	simunic	PROPN
faba-102	117	2	,	,	PUNCT
faba-102	117	3	d.	d.	PROPN
faba-102	117	4	(	(	PUNCT
faba-102	117	5	1980	1980	NUM
faba-102	117	6	)	)	PUNCT
faba-102	117	7	.	.	PUNCT
faba-102	118	1	“	"	PUNCT
faba-102	118	2	the	the	DET
faba-102	118	3	pricing	pricing	NOUN
faba-102	118	4	of	of	ADP
faba-102	118	5	audit	audit	NOUN
faba-102	118	6	services	service	NOUN
faba-102	118	7	:	:	PUNCT
faba-102	118	8	theory	theory	NOUN
faba-102	118	9	and	and	CCONJ
faba-102	118	10	evidence	evidence	NOUN
faba-102	118	11	”	"	PUNCT
faba-102	118	12	.	.	PUNCT
faba-102	119	1	journal	journal	NOUN
faba-102	119	2	of	of	ADP
faba-102	119	3	accounting	accounting	NOUN
faba-102	119	4	research	research	NOUN
faba-102	119	5	(	(	PUNCT
faba-102	119	6	spring):161	spring):161	VERB
faba-102	119	7	-	-	PUNCT
faba-102	119	8	190	190	NUM
faba-102	119	9	.	.	PUNCT
faba-102	120	1	singh	singh	PROPN
faba-102	120	2	,	,	PUNCT
faba-102	120	3	hajinder	hajinder	NOUN
faba-102	120	4	dan	dan	PROPN
faba-102	120	5	newby	newby	PROPN
faba-102	120	6	rick	rick	PROPN
faba-102	120	7	.	.	PUNCT
faba-102	121	1	2009	2009	NUM
faba-102	121	2	.	.	PUNCT
faba-102	122	1	internal	internal	ADJ
faba-102	122	2	audit	audit	NOUN
faba-102	122	3	and	and	CCONJ
faba-102	122	4	audit	audit	NOUN
faba-102	122	5	fees	fee	NOUN
faba-102	122	6	:	:	PUNCT
faba-102	122	7	further	further	ADJ
faba-102	122	8	evidence	evidence	NOUN
faba-102	122	9	managerial	managerial	ADJ
faba-102	122	10	accounting	accounting	NOUN
faba-102	122	11	journal	journal	PROPN
faba-102	122	12	.	.	PUNCT
faba-102	123	1	vol	vol	NOUN
faba-102	123	2	.	.	PROPN
faba-102	124	1	25	25	NUM
faba-102	124	2	.	.	PUNCT
faba-102	125	1	no	no	INTJ
faba-102	125	2	.	.	NOUN
faba-102	126	1	4	4	X
faba-102	126	2	.	.	X
faba-102	126	3	pp	pp	ADJ
faba-102	126	4	.	.	PUNCT
faba-102	127	1	309	309	NUM
faba-102	127	2	-	-	SYM
faba-102	127	3	327	327	NUM
faba-102	127	4	.	.	PUNCT
faba-102	128	1	sugiyono	sugiyono	PROPN
faba-102	128	2	,	,	PUNCT
faba-102	128	3	2013	2013	NUM
faba-102	128	4	.	.	PUNCT
faba-102	129	1	metode	metode	PROPN
faba-102	129	2	pendidikan	pendidikan	PROPN
faba-102	129	3	penelitian	penelitian	PROPN
faba-102	129	4	.	.	PUNCT
faba-102	130	1	bandung	bandung	PROPN
faba-102	130	2	:	:	PUNCT
faba-102	131	1	alfabeta	alfabeta	PROPN
faba-102	131	2	.	.	PROPN
faba-102	131	3	yasin	yasin	PROPN
faba-102	131	4	,	,	PUNCT
faba-102	131	5	f.m	f.m	PROPN
faba-102	131	6	.	.	PROPN
faba-102	131	7	nelson	nelson	PROPN
faba-102	131	8	.	.	PUNCT
faba-102	132	1	s.p	s.p	PROPN
faba-102	132	2	.	.	PROPN
faba-102	132	3	2012	2012	NUM
faba-102	132	4	.	.	PUNCT
faba-102	133	1	“	"	PUNCT
faba-102	133	2	audit	audit	NOUN
faba-102	133	3	committee	committee	NOUN
faba-102	133	4	and	and	CCONJ
faba-102	133	5	audit	audit	NOUN
faba-102	133	6	internal	internal	ADJ
faba-102	133	7	:	:	PUNCT
faba-102	133	8	implicaion	implicaion	NOUN
faba-102	133	9	on	on	ADP
faba-102	133	10	audit	audit	NOUN
faba-102	133	11	quality”.international	quality”.international	ADJ
faba-102	133	12	joutnal	joutnal	NOUN
faba-102	133	13	of	of	ADP
faba-102	133	14	economics	economic	NOUN
faba-102	133	15	.	.	PUNCT
faba-102	134	1	management	management	NOUN
faba-102	134	2	and	and	CCONJ
faba-102	134	3	accounting	accounting	NOUN
faba-102	134	4	.	.	PUNCT