id	sid	tid	token	lemma	pos
faba-174	1	1	42	42	NUM
faba-174	1	2	finance	finance	NOUN
faba-174	1	3	,	,	PUNCT
faba-174	1	4	accounting	accounting	NOUN
faba-174	1	5	and	and	CCONJ
faba-174	1	6	business	business	NOUN
faba-174	1	7	analysis	analysis	NOUN
faba-174	1	8	volume	volume	NOUN
faba-174	1	9	6	6	NUM
faba-174	1	10	issue	issue	NOUN
faba-174	1	11	1	1	NUM
faba-174	1	12	,	,	PUNCT
faba-174	1	13	2024	2024	NUM
faba-174	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-174	1	15	issn	issn	VERB
faba-174	1	16	2603	2603	NUM
faba-174	1	17	-	-	SYM
faba-174	1	18	5324	5324	NUM
faba-174	1	19	the	the	DET
faba-174	1	20	phenomenon	phenomenon	NOUN
faba-174	1	21	of	of	ADP
faba-174	1	22	government	government	NOUN
faba-174	1	23	audit	audit	NOUN
faba-174	1	24	delay	delay	NOUN
faba-174	1	25	in	in	ADP
faba-174	1	26	indonesia	indonesia	PROPN
faba-174	1	27	stela	stela	PROPN
faba-174	1	28	petrisia1	petrisia1	PROPN
faba-174	1	29	*	*	PROPN
faba-174	1	30	,	,	PUNCT
faba-174	1	31	evada	evada	PROPN
faba-174	1	32	dewata2	dewata2	PROPN
faba-174	1	33	,	,	PUNCT
faba-174	1	34	yevi	yevi	ADJ
faba-174	1	35	dwitayanti3	dwitayanti3	PROPN
faba-174	1	36	,	,	PUNCT
faba-174	1	37	hadi	hadi	PROPN
faba-174	1	38	jauhari4	jauhari4	PROPN
faba-174	1	39	department	department	PROPN
faba-174	1	40	of	of	ADP
faba-174	1	41	accounting	accounting	PROPN
faba-174	1	42	,	,	PUNCT
faba-174	1	43	sriwijaya	sriwijaya	PROPN
faba-174	1	44	state	state	PROPN
faba-174	1	45	polytechnic	polytechnic	ADJ
faba-174	1	46	,	,	PUNCT
faba-174	1	47	indonesia1	indonesia1	PROPN
faba-174	1	48	department	department	NOUN
faba-174	1	49	of	of	ADP
faba-174	1	50	accounting	accounting	PROPN
faba-174	1	51	,	,	PUNCT
faba-174	1	52	sriwijaya	sriwijaya	PROPN
faba-174	1	53	state	state	PROPN
faba-174	1	54	polytechnic	polytechnic	PROPN
faba-174	1	55	,	,	PUNCT
faba-174	1	56	indonesia2	indonesia2	ADJ
faba-174	1	57	department	department	NOUN
faba-174	1	58	of	of	ADP
faba-174	1	59	accounting	accounting	PROPN
faba-174	1	60	,	,	PUNCT
faba-174	1	61	sriwijaya	sriwijaya	PROPN
faba-174	1	62	state	state	PROPN
faba-174	1	63	polytechnic	polytechnic	PROPN
faba-174	1	64	,	,	PUNCT
faba-174	1	65	indonesia3	indonesia3	PROPN
faba-174	1	66	department	department	PROPN
faba-174	1	67	of	of	ADP
faba-174	1	68	business	business	PROPN
faba-174	1	69	administration	administration	PROPN
faba-174	1	70	,	,	PUNCT
faba-174	1	71	sriwijaya	sriwijaya	PROPN
faba-174	1	72	state	state	PROPN
faba-174	1	73	polytechnic	polytechnic	PROPN
faba-174	1	74	,	,	PUNCT
faba-174	1	75	indonesia4	indonesia4	X
faba-174	1	76	*	*	PUNCT
faba-174	1	77	corresponding	correspond	VERB
faba-174	1	78	author	author	NOUN
faba-174	1	79	info	info	NOUN
faba-174	1	80	articles	article	NOUN
faba-174	1	81	abstract	abstract	ADJ
faba-174	1	82	history	history	NOUN
faba-174	1	83	article	article	NOUN
faba-174	1	84	:	:	PUNCT
faba-174	1	85	submitted	submit	VERB
faba-174	1	86	9	9	NUM
faba-174	1	87	november	november	PROPN
faba-174	1	88	2023	2023	NUM
faba-174	1	89	revised	revise	VERB
faba-174	1	90	1	1	NUM
faba-174	1	91	april	april	PROPN
faba-174	1	92	2024	2024	NUM
faba-174	1	93	accepted	accept	VERB
faba-174	1	94	30	30	NUM
faba-174	1	95	april	april	PROPN
faba-174	1	96	2024	2024	NUM
faba-174	1	97	purpose	purpose	NOUN
faba-174	1	98	:	:	PUNCT
faba-174	1	99	to	to	PART
faba-174	1	100	find	find	VERB
faba-174	1	101	out	out	ADP
faba-174	1	102	whether	whether	SCONJ
faba-174	1	103	government	government	NOUN
faba-174	1	104	size	size	NOUN
faba-174	1	105	,	,	PUNCT
faba-174	1	106	audit	audit	NOUN
faba-174	1	107	findings	finding	NOUN
faba-174	1	108	,	,	PUNCT
faba-174	1	109	and	and	CCONJ
faba-174	1	110	the	the	DET
faba-174	1	111	number	number	NOUN
faba-174	1	112	of	of	ADP
faba-174	1	113	accounting	accounting	NOUN
faba-174	1	114	entities	entity	NOUN
faba-174	1	115	have	have	VERB
faba-174	1	116	an	an	DET
faba-174	1	117	effect	effect	NOUN
faba-174	1	118	on	on	ADP
faba-174	1	119	audit	audit	NOUN
faba-174	1	120	delay	delay	NOUN
faba-174	1	121	in	in	ADP
faba-174	1	122	the	the	DET
faba-174	1	123	context	context	NOUN
faba-174	1	124	of	of	ADP
faba-174	1	125	regional	regional	ADJ
faba-174	1	126	financial	financial	ADJ
faba-174	1	127	reporting	reporting	NOUN
faba-174	1	128	.	.	PUNCT
faba-174	2	1	design	design	NOUN
faba-174	2	2	/	/	SYM
faba-174	2	3	methodology	methodology	NOUN
faba-174	2	4	/	/	SYM
faba-174	2	5	approach	approach	NOUN
faba-174	2	6	:	:	PUNCT
faba-174	2	7	this	this	DET
faba-174	2	8	type	type	NOUN
faba-174	2	9	of	of	ADP
faba-174	2	10	quantitative	quantitative	ADJ
faba-174	2	11	research	research	NOUN
faba-174	2	12	uses	use	VERB
faba-174	2	13	multiple	multiple	ADJ
faba-174	2	14	regression	regression	NOUN
faba-174	2	15	analysis	analysis	NOUN
faba-174	2	16	techniques	technique	NOUN
faba-174	2	17	with	with	ADP
faba-174	2	18	the	the	DET
faba-174	2	19	help	help	NOUN
faba-174	2	20	of	of	ADP
faba-174	2	21	the	the	DET
faba-174	2	22	e	e	NOUN
faba-174	2	23	-	-	NOUN
faba-174	2	24	views	views	ADJ
faba-174	2	25	version	version	NOUN
faba-174	2	26	12	12	NUM
faba-174	2	27	application	application	NOUN
faba-174	2	28	with	with	ADP
faba-174	2	29	sample	sample	NOUN
faba-174	2	30	observations	observation	NOUN
faba-174	2	31	of	of	ADP
faba-174	2	32	102	102	NUM
faba-174	2	33	provincial	provincial	ADJ
faba-174	2	34	governments	government	NOUN
faba-174	2	35	in	in	ADP
faba-174	2	36	indonesia	indonesia	PROPN
faba-174	2	37	in	in	ADP
faba-174	2	38	the	the	DET
faba-174	2	39	period	period	NOUN
faba-174	2	40	2019	2019	NUM
faba-174	2	41	-	-	SYM
faba-174	2	42	2021	2021	NUM
faba-174	2	43	.	.	PUNCT
faba-174	3	1	findings	finding	NOUN
faba-174	3	2	:	:	PUNCT
faba-174	3	3	the	the	DET
faba-174	3	4	results	result	NOUN
faba-174	3	5	of	of	ADP
faba-174	3	6	the	the	DET
faba-174	3	7	study	study	NOUN
faba-174	3	8	reveal	reveal	VERB
faba-174	3	9	that	that	SCONJ
faba-174	3	10	government	government	NOUN
faba-174	3	11	size	size	NOUN
faba-174	3	12	has	have	VERB
faba-174	3	13	a	a	DET
faba-174	3	14	negative	negative	ADJ
faba-174	3	15	influence	influence	NOUN
faba-174	3	16	on	on	ADP
faba-174	3	17	audit	audit	NOUN
faba-174	3	18	delay	delay	NOUN
faba-174	3	19	.	.	PUNCT
faba-174	4	1	different	different	ADJ
faba-174	4	2	things	thing	NOUN
faba-174	4	3	happen	happen	VERB
faba-174	4	4	to	to	PART
faba-174	4	5	audit	audit	VERB
faba-174	4	6	findings	finding	NOUN
faba-174	4	7	and	and	CCONJ
faba-174	4	8	the	the	DET
faba-174	4	9	number	number	NOUN
faba-174	4	10	of	of	ADP
faba-174	4	11	accounting	accounting	NOUN
faba-174	4	12	entities	entity	NOUN
faba-174	4	13	which	which	PRON
faba-174	4	14	have	have	VERB
faba-174	4	15	a	a	DET
faba-174	4	16	positive	positive	ADJ
faba-174	4	17	effect	effect	NOUN
faba-174	4	18	on	on	ADP
faba-174	4	19	audit	audit	NOUN
faba-174	4	20	delay	delay	NOUN
faba-174	4	21	.	.	PUNCT
faba-174	5	1	government	government	NOUN
faba-174	5	2	size	size	NOUN
faba-174	5	3	,	,	PUNCT
faba-174	5	4	audit	audit	NOUN
faba-174	5	5	findings	finding	NOUN
faba-174	5	6	,	,	PUNCT
faba-174	5	7	and	and	CCONJ
faba-174	5	8	the	the	DET
faba-174	5	9	number	number	NOUN
faba-174	5	10	of	of	ADP
faba-174	5	11	accounting	accounting	NOUN
faba-174	5	12	entities	entity	NOUN
faba-174	5	13	jointly	jointly	ADV
faba-174	5	14	influence	influence	VERB
faba-174	5	15	the	the	DET
faba-174	5	16	audit	audit	NOUN
faba-174	5	17	delay	delay	NOUN
faba-174	5	18	of	of	ADP
faba-174	5	19	provincial	provincial	ADJ
faba-174	5	20	governments	government	NOUN
faba-174	5	21	in	in	ADP
faba-174	5	22	indonesia	indonesia	PROPN
faba-174	5	23	.	.	PUNCT
faba-174	6	1	practical	practical	ADJ
faba-174	6	2	implications	implication	NOUN
faba-174	6	3	:	:	PUNCT
faba-174	6	4	this	this	DET
faba-174	6	5	research	research	NOUN
faba-174	6	6	can	can	AUX
faba-174	6	7	provide	provide	VERB
faba-174	6	8	implications	implication	NOUN
faba-174	6	9	that	that	SCONJ
faba-174	6	10	provincial	provincial	ADJ
faba-174	6	11	governments	government	NOUN
faba-174	6	12	in	in	ADP
faba-174	6	13	indonesia	indonesia	PROPN
faba-174	6	14	can	can	AUX
faba-174	6	15	be	be	AUX
faba-174	6	16	more	more	ADV
faba-174	6	17	timely	timely	ADJ
faba-174	6	18	in	in	ADP
faba-174	6	19	preparing	prepare	VERB
faba-174	6	20	financial	financial	ADJ
faba-174	6	21	reports	report	NOUN
faba-174	6	22	so	so	SCONJ
faba-174	6	23	that	that	SCONJ
faba-174	6	24	audit	audit	NOUN
faba-174	6	25	delays	delay	NOUN
faba-174	6	26	can	can	AUX
faba-174	6	27	be	be	AUX
faba-174	6	28	minimized	minimize	VERB
faba-174	6	29	.	.	PUNCT
faba-174	7	1	the	the	DET
faba-174	7	2	average	average	ADJ
faba-174	7	3	audit	audit	NOUN
faba-174	7	4	delay	delay	NOUN
faba-174	7	5	phenomenon	phenomenon	NOUN
faba-174	7	6	that	that	PRON
faba-174	7	7	occurs	occur	VERB
faba-174	7	8	in	in	ADP
faba-174	7	9	provincial	provincial	ADJ
faba-174	7	10	governments	government	NOUN
faba-174	7	11	in	in	ADP
faba-174	7	12	indonesia	indonesia	PROPN
faba-174	7	13	exceeds	exceed	VERB
faba-174	7	14	the	the	DET
faba-174	7	15	applicable	applicable	ADJ
faba-174	7	16	statutory	statutory	ADJ
faba-174	7	17	limits	limit	NOUN
faba-174	7	18	,	,	PUNCT
faba-174	7	19	with	with	ADP
faba-174	7	20	the	the	DET
faba-174	7	21	most	most	ADV
faba-174	7	22	occurring	occurring	NOUN
faba-174	7	23	in	in	ADP
faba-174	7	24	2019	2019	NUM
faba-174	7	25	,	,	PUNCT
faba-174	7	26	namely	namely	ADV
faba-174	7	27	163	163	NUM
faba-174	7	28	days	day	NOUN
faba-174	7	29	.	.	PUNCT
faba-174	8	1	originality	originality	NOUN
faba-174	8	2	/	/	SYM
faba-174	8	3	value	value	NOUN
faba-174	8	4	:	:	PUNCT
faba-174	8	5	this	this	DET
faba-174	8	6	research	research	NOUN
faba-174	8	7	examines	examine	VERB
faba-174	8	8	factors	factor	NOUN
faba-174	8	9	within	within	ADP
faba-174	8	10	the	the	DET
faba-174	8	11	scope	scope	NOUN
faba-174	8	12	of	of	ADP
faba-174	8	13	the	the	DET
faba-174	8	14	government	government	NOUN
faba-174	8	15	sector	sector	NOUN
faba-174	8	16	that	that	PRON
faba-174	8	17	influence	influence	VERB
faba-174	8	18	the	the	DET
faba-174	8	19	phenomenon	phenomenon	NOUN
faba-174	8	20	of	of	ADP
faba-174	8	21	audit	audit	NOUN
faba-174	8	22	delay	delay	NOUN
faba-174	8	23	in	in	ADP
faba-174	8	24	financial	financial	ADJ
faba-174	8	25	reports	report	NOUN
faba-174	8	26	.	.	PUNCT
faba-174	9	1	paper	paper	NOUN
faba-174	9	2	type	type	NOUN
faba-174	9	3	:	:	PUNCT
faba-174	9	4	research	research	NOUN
faba-174	9	5	paper	paper	NOUN
faba-174	9	6	keywords	keyword	NOUN
faba-174	9	7	:	:	PUNCT
faba-174	9	8	audit	audit	NOUN
faba-174	9	9	delay	delay	NOUN
faba-174	9	10	,	,	PUNCT
faba-174	9	11	government	government	NOUN
faba-174	9	12	size	size	NOUN
faba-174	9	13	,	,	PUNCT
faba-174	9	14	audit	audit	NOUN
faba-174	9	15	findings	finding	NOUN
faba-174	9	16	,	,	PUNCT
faba-174	9	17	the	the	DET
faba-174	9	18	number	number	NOUN
faba-174	9	19	of	of	ADP
faba-174	9	20	accounting	accounting	NOUN
faba-174	9	21	entities	entity	NOUN
faba-174	9	22	jel	jel	PROPN
faba-174	9	23	:	:	PUNCT
faba-174	9	24	h11	h11	PROPN
faba-174	9	25	address	address	NOUN
faba-174	9	26	correspondence	correspondence	NOUN
faba-174	9	27	:	:	PUNCT
faba-174	9	28	email	email	NOUN
faba-174	9	29	:	:	PUNCT
faba-174	9	30	stela16petrisia@gmail.com1	stela16petrisia@gmail.com1	PROPN
faba-174	9	31	evada78@polsri.ac.id2	evada78@polsri.ac.id2	NOUN
faba-174	9	32	yevi_dwitayanti@polsri.ac.id3	yevi_dwitayanti@polsri.ac.id3	ADJ
faba-174	9	33	ha.di@polsri.ac.id4	ha.di@polsri.ac.id4	NOUN
faba-174	9	34	mailto:%20stela16petrisia@gmail.com1	mailto:%20stela16petrisia@gmail.com1	PROPN
faba-174	9	35	mailto	mailto	NOUN
faba-174	9	36	:	:	PUNCT
faba-174	9	37	evada78@polsri.ac.id2	evada78@polsri.ac.id2	PROPN
faba-174	9	38	petrisia	petrisia	PROPN
faba-174	9	39	,	,	PUNCT
faba-174	9	40	dewata	dewata	ADJ
faba-174	9	41	,	,	PUNCT
faba-174	9	42	dwitayanti	dwitayanti	PROPN
faba-174	9	43	,	,	PUNCT
faba-174	9	44	jauhari	jauhari	NOUN
faba-174	9	45	/	/	SYM
faba-174	9	46	finance	finance	NOUN
faba-174	9	47	,	,	PUNCT
faba-174	9	48	accounting	accounting	NOUN
faba-174	9	49	and	and	CCONJ
faba-174	9	50	business	business	NOUN
faba-174	9	51	analysis	analysis	NOUN
faba-174	9	52	,	,	PUNCT
faba-174	9	53	volume	volume	NOUN
faba-174	9	54	6	6	NUM
faba-174	9	55	,	,	PUNCT
faba-174	9	56	issue	issue	NOUN
faba-174	9	57	1	1	NUM
faba-174	9	58	,	,	PUNCT
faba-174	9	59	2024	2024	NUM
faba-174	9	60	43	43	NUM
faba-174	9	61	introduction	introduction	NOUN
faba-174	9	62	creating	create	VERB
faba-174	9	63	financial	financial	ADJ
faba-174	9	64	statements	statement	NOUN
faba-174	9	65	for	for	ADP
faba-174	9	66	local	local	ADJ
faba-174	9	67	governments	government	NOUN
faba-174	9	68	is	be	AUX
faba-174	9	69	carried	carry	VERB
faba-174	9	70	out	out	ADP
faba-174	9	71	in	in	ADP
faba-174	9	72	order	order	NOUN
faba-174	9	73	to	to	PART
faba-174	9	74	obtain	obtain	VERB
faba-174	9	75	information	information	NOUN
faba-174	9	76	that	that	PRON
faba-174	9	77	contributes	contribute	VERB
faba-174	9	78	to	to	ADP
faba-174	9	79	information	information	NOUN
faba-174	9	80	users	user	NOUN
faba-174	9	81	to	to	PART
faba-174	9	82	assess	assess	VERB
faba-174	9	83	accountability	accountability	NOUN
faba-174	9	84	and	and	CCONJ
faba-174	9	85	make	make	VERB
faba-174	9	86	decisions	decision	NOUN
faba-174	9	87	.	.	PUNCT
faba-174	10	1	government	government	NOUN
faba-174	10	2	regulation	regulation	NOUN
faba-174	10	3	no	no	NOUN
faba-174	10	4	.	.	NOUN
faba-174	11	1	71	71	NUM
faba-174	11	2	of	of	ADP
faba-174	11	3	2010	2010	NUM
faba-174	11	4	,	,	PUNCT
faba-174	11	5	government	government	NOUN
faba-174	11	6	financial	financial	ADJ
faba-174	11	7	statements	statement	NOUN
faba-174	11	8	must	must	AUX
faba-174	11	9	meet	meet	VERB
faba-174	11	10	the	the	DET
faba-174	11	11	qualitative	qualitative	ADJ
faba-174	11	12	characteristics	characteristic	NOUN
faba-174	11	13	of	of	ADP
faba-174	11	14	information	information	NOUN
faba-174	11	15	ranging	range	VERB
faba-174	11	16	from	from	ADP
faba-174	11	17	information	information	NOUN
faba-174	11	18	relevance	relevance	NOUN
faba-174	11	19	,	,	PUNCT
faba-174	11	20	reliable	reliable	ADJ
faba-174	11	21	,	,	PUNCT
faba-174	11	22	comparable	comparable	ADJ
faba-174	11	23	,	,	PUNCT
faba-174	11	24	and	and	CCONJ
faba-174	11	25	understandable	understandable	ADJ
faba-174	11	26	.	.	PUNCT
faba-174	12	1	the	the	DET
faba-174	12	2	relevance	relevance	NOUN
faba-174	12	3	of	of	ADP
faba-174	12	4	financial	financial	ADJ
faba-174	12	5	information	information	NOUN
faba-174	12	6	is	be	AUX
faba-174	12	7	that	that	SCONJ
faba-174	12	8	it	it	PRON
faba-174	12	9	can	can	AUX
faba-174	12	10	determine	determine	VERB
faba-174	12	11	user	user	NOUN
faba-174	12	12	decisions	decision	NOUN
faba-174	12	13	in	in	ADP
faba-174	12	14	order	order	NOUN
faba-174	12	15	to	to	PART
faba-174	12	16	evaluate	evaluate	VERB
faba-174	12	17	financial	financial	ADJ
faba-174	12	18	events	event	NOUN
faba-174	12	19	,	,	PUNCT
faba-174	12	20	predict	predict	VERB
faba-174	12	21	,	,	PUNCT
faba-174	12	22	and	and	CCONJ
faba-174	12	23	confirm	confirm	VERB
faba-174	12	24	or	or	CCONJ
faba-174	12	25	correct	correct	ADJ
faba-174	12	26	evaluation	evaluation	NOUN
faba-174	12	27	results	result	NOUN
faba-174	12	28	.	.	PUNCT
faba-174	13	1	the	the	DET
faba-174	13	2	significance	significance	NOUN
faba-174	13	3	of	of	ADP
faba-174	13	4	relevance	relevance	NOUN
faba-174	13	5	can	can	AUX
faba-174	13	6	state	state	VERB
faba-174	13	7	that	that	SCONJ
faba-174	13	8	all	all	DET
faba-174	13	9	government	government	NOUN
faba-174	13	10	financial	financial	ADJ
faba-174	13	11	information	information	NOUN
faba-174	13	12	must	must	AUX
faba-174	13	13	be	be	AUX
faba-174	13	14	statements	statement	NOUN
faba-174	13	15	in	in	ADP
faba-174	13	16	a	a	DET
faba-174	13	17	timely	timely	ADJ
faba-174	13	18	manner	manner	NOUN
faba-174	13	19	.	.	PUNCT
faba-174	14	1	timeliness	timeliness	NOUN
faba-174	14	2	is	be	AUX
faba-174	14	3	required	require	VERB
faba-174	14	4	in	in	ADP
faba-174	14	5	terms	term	NOUN
faba-174	14	6	of	of	ADP
faba-174	14	7	presenting	present	VERB
faba-174	14	8	quality	quality	NOUN
faba-174	14	9	government	government	NOUN
faba-174	14	10	financial	financial	ADJ
faba-174	14	11	statements	statement	NOUN
faba-174	14	12	information	information	NOUN
faba-174	14	13	.	.	PUNCT
faba-174	15	1	based	base	VERB
faba-174	15	2	on	on	ADP
faba-174	15	3	recognized	recognize	VERB
faba-174	15	4	provisions	provision	NOUN
faba-174	15	5	,	,	PUNCT
faba-174	15	6	the	the	DET
faba-174	15	7	relevance	relevance	NOUN
faba-174	15	8	of	of	ADP
faba-174	15	9	financial	financial	ADJ
faba-174	15	10	statements	statement	NOUN
faba-174	15	11	for	for	ADP
faba-174	15	12	local	local	ADJ
faba-174	15	13	governments	government	NOUN
faba-174	15	14	published	publish	VERB
faba-174	15	15	in	in	ADP
faba-174	15	16	a	a	DET
faba-174	15	17	timely	timely	ADJ
faba-174	15	18	manner	manner	NOUN
faba-174	15	19	can	can	AUX
faba-174	15	20	be	be	AUX
faba-174	15	21	predicted	predict	VERB
faba-174	15	22	from	from	ADP
faba-174	15	23	the	the	DET
faba-174	15	24	time	time	NOUN
faba-174	15	25	required	require	VERB
faba-174	15	26	by	by	ADP
faba-174	15	27	the	the	DET
faba-174	15	28	government	government	NOUN
faba-174	15	29	in	in	ADP
faba-174	15	30	preparing	prepare	VERB
faba-174	15	31	until	until	ADP
faba-174	15	32	the	the	DET
faba-174	15	33	submission	submission	NOUN
faba-174	15	34	of	of	ADP
faba-174	15	35	the	the	DET
faba-174	15	36	financial	financial	ADJ
faba-174	15	37	statements	statement	NOUN
faba-174	15	38	for	for	ADP
faba-174	15	39	local	local	ADJ
faba-174	15	40	governments	government	NOUN
faba-174	15	41	to	to	ADP
faba-174	15	42	the	the	DET
faba-174	15	43	financial	financial	ADJ
faba-174	15	44	audit	audit	NOUN
faba-174	15	45	agency	agency	NOUN
faba-174	15	46	(	(	PUNCT
faba-174	15	47	bpk	bpk	PROPN
faba-174	15	48	)	)	PUNCT
faba-174	15	49	and	and	CCONJ
faba-174	15	50	the	the	DET
faba-174	15	51	duration	duration	NOUN
faba-174	15	52	of	of	ADP
faba-174	15	53	the	the	DET
faba-174	15	54	bpk	bpk	PROPN
faba-174	15	55	's	's	PART
faba-174	15	56	examination	examination	NOUN
faba-174	15	57	(	(	PUNCT
faba-174	15	58	wicaksono	wicaksono	NOUN
faba-174	15	59	and	and	CCONJ
faba-174	15	60	sutaryo	sutaryo	ADJ
faba-174	15	61	2017	2017	NUM
faba-174	15	62	)	)	PUNCT
faba-174	15	63	.	.	PUNCT
faba-174	16	1	the	the	DET
faba-174	16	2	publication	publication	NOUN
faba-174	16	3	of	of	ADP
faba-174	16	4	the	the	DET
faba-174	16	5	audit	audit	NOUN
faba-174	16	6	statements	statement	NOUN
faba-174	16	7	requires	require	VERB
faba-174	16	8	time	time	NOUN
faba-174	16	9	to	to	PART
faba-174	16	10	examine	examine	VERB
faba-174	16	11	the	the	DET
faba-174	16	12	local	local	ADJ
faba-174	16	13	government	government	NOUN
faba-174	16	14	financial	financial	ADJ
faba-174	16	15	statements	statement	NOUN
faba-174	16	16	.	.	PUNCT
faba-174	17	1	this	this	DET
faba-174	17	2	examination	examination	NOUN
faba-174	17	3	process	process	NOUN
faba-174	17	4	then	then	ADV
faba-174	17	5	stretches	stretch	VERB
faba-174	17	6	the	the	DET
faba-174	17	7	duration	duration	NOUN
faba-174	17	8	from	from	ADP
faba-174	17	9	the	the	DET
faba-174	17	10	end	end	NOUN
faba-174	17	11	date	date	NOUN
faba-174	17	12	of	of	ADP
faba-174	17	13	the	the	DET
faba-174	17	14	fiscal	fiscal	ADJ
faba-174	17	15	year	year	NOUN
faba-174	17	16	to	to	ADP
faba-174	17	17	the	the	DET
faba-174	17	18	issuance	issuance	NOUN
faba-174	17	19	of	of	ADP
faba-174	17	20	the	the	DET
faba-174	17	21	audit	audit	NOUN
faba-174	17	22	statements	statement	NOUN
faba-174	17	23	(	(	PUNCT
faba-174	17	24	lhp	lhp	NOUN
faba-174	17	25	)	)	PUNCT
faba-174	17	26	which	which	PRON
faba-174	17	27	is	be	AUX
faba-174	17	28	called	call	VERB
faba-174	17	29	audit	audit	NOUN
faba-174	17	30	delay	delay	NOUN
faba-174	17	31	.	.	PUNCT
faba-174	18	1	the	the	DET
faba-174	18	2	delay	delay	NOUN
faba-174	18	3	in	in	ADP
faba-174	18	4	submitting	submit	VERB
faba-174	18	5	unaudited	unaudited	ADJ
faba-174	18	6	financial	financial	ADJ
faba-174	18	7	statements	statement	NOUN
faba-174	18	8	to	to	ADP
faba-174	18	9	financial	financial	ADJ
faba-174	18	10	audit	audit	NOUN
faba-174	18	11	agency	agency	NOUN
faba-174	18	12	(	(	PUNCT
faba-174	18	13	bpk	bpk	NOUN
faba-174	18	14	)	)	PUNCT
faba-174	18	15	exceeds	exceed	VERB
faba-174	18	16	the	the	DET
faba-174	18	17	predetermined	predetermined	ADJ
faba-174	18	18	duration	duration	NOUN
faba-174	18	19	,	,	PUNCT
faba-174	18	20	which	which	PRON
faba-174	18	21	is	be	AUX
faba-174	18	22	three	three	NUM
faba-174	18	23	months	month	NOUN
faba-174	18	24	after	after	ADP
faba-174	18	25	the	the	DET
faba-174	18	26	end	end	NOUN
faba-174	18	27	of	of	ADP
faba-174	18	28	the	the	DET
faba-174	18	29	fiscal	fiscal	ADJ
faba-174	18	30	year	year	NOUN
faba-174	18	31	.	.	PUNCT
faba-174	19	1	this	this	PRON
faba-174	19	2	left	leave	VERB
faba-174	19	3	two	two	NUM
faba-174	19	4	months	month	NOUN
faba-174	19	5	for	for	SCONJ
faba-174	19	6	the	the	DET
faba-174	19	7	statements	statement	NOUN
faba-174	19	8	to	to	PART
faba-174	19	9	be	be	AUX
faba-174	19	10	audited	audit	VERB
faba-174	19	11	by	by	ADP
faba-174	19	12	the	the	DET
faba-174	19	13	financial	financial	ADJ
faba-174	19	14	audit	audit	NOUN
faba-174	19	15	agency	agency	NOUN
faba-174	19	16	(	(	PUNCT
faba-174	19	17	bpk	bpk	PROPN
faba-174	19	18	)	)	PUNCT
faba-174	19	19	.	.	PUNCT
faba-174	20	1	in	in	ADP
faba-174	20	2	the	the	DET
faba-174	20	3	end	end	NOUN
faba-174	20	4	,	,	PUNCT
faba-174	20	5	the	the	DET
faba-174	20	6	maximum	maximum	ADJ
faba-174	20	7	time	time	NOUN
faba-174	20	8	is	be	AUX
faba-174	20	9	five	five	NUM
faba-174	20	10	months	month	NOUN
faba-174	20	11	or	or	CCONJ
faba-174	20	12	about	about	ADV
faba-174	20	13	150	150	NUM
faba-174	20	14	days	day	NOUN
faba-174	20	15	to	to	PART
faba-174	20	16	produce	produce	VERB
faba-174	20	17	audited	audit	VERB
faba-174	20	18	financial	financial	ADJ
faba-174	20	19	statements	statement	NOUN
faba-174	20	20	after	after	ADP
faba-174	20	21	the	the	DET
faba-174	20	22	end	end	NOUN
faba-174	20	23	of	of	ADP
faba-174	20	24	the	the	DET
faba-174	20	25	fiscal	fiscal	ADJ
faba-174	20	26	year	year	NOUN
faba-174	20	27	.	.	PUNCT
faba-174	21	1	the	the	DET
faba-174	21	2	occurrence	occurrence	NOUN
faba-174	21	3	of	of	ADP
faba-174	21	4	audit	audit	NOUN
faba-174	21	5	delay	delay	NOUN
faba-174	21	6	that	that	PRON
faba-174	21	7	exceeds	exceed	VERB
faba-174	21	8	the	the	DET
faba-174	21	9	threshold	threshold	NOUN
faba-174	21	10	provisions	provision	NOUN
faba-174	21	11	will	will	AUX
faba-174	21	12	result	result	VERB
faba-174	21	13	in	in	ADP
faba-174	21	14	financial	financial	ADJ
faba-174	21	15	statements	statement	NOUN
faba-174	21	16	that	that	PRON
faba-174	21	17	experience	experience	VERB
faba-174	21	18	delays	delay	NOUN
faba-174	21	19	in	in	ADP
faba-174	21	20	publication	publication	NOUN
faba-174	21	21	.	.	PUNCT
faba-174	22	1	delayed	delay	VERB
faba-174	22	2	publication	publication	NOUN
faba-174	22	3	indicates	indicate	VERB
faba-174	22	4	that	that	SCONJ
faba-174	22	5	there	there	PRON
faba-174	22	6	is	be	VERB
faba-174	22	7	an	an	DET
faba-174	22	8	error	error	NOUN
faba-174	22	9	in	in	ADP
faba-174	22	10	the	the	DET
faba-174	22	11	statements	statement	NOUN
faba-174	22	12	,	,	PUNCT
faba-174	22	13	so	so	SCONJ
faba-174	22	14	that	that	SCONJ
faba-174	22	15	the	the	DET
faba-174	22	16	completion	completion	NOUN
faba-174	22	17	of	of	ADP
faba-174	22	18	the	the	DET
faba-174	22	19	audit	audit	NOUN
faba-174	22	20	takes	take	VERB
faba-174	22	21	a	a	DET
faba-174	22	22	lot	lot	NOUN
faba-174	22	23	of	of	ADP
faba-174	22	24	time	time	NOUN
faba-174	22	25	.	.	PUNCT
faba-174	23	1	even	even	ADV
faba-174	23	2	though	though	SCONJ
faba-174	23	3	various	various	ADJ
faba-174	23	4	regulations	regulation	NOUN
faba-174	23	5	have	have	AUX
faba-174	23	6	been	be	AUX
faba-174	23	7	established	establish	VERB
faba-174	23	8	regarding	regard	VERB
faba-174	23	9	the	the	DET
faba-174	23	10	timing	timing	NOUN
faba-174	23	11	of	of	ADP
faba-174	23	12	financial	financial	ADJ
faba-174	23	13	statements	statement	NOUN
faba-174	23	14	,	,	PUNCT
faba-174	23	15	in	in	ADP
faba-174	23	16	reality	reality	NOUN
faba-174	23	17	there	there	PRON
faba-174	23	18	are	be	VERB
faba-174	23	19	still	still	ADV
faba-174	23	20	several	several	ADJ
faba-174	23	21	local	local	ADJ
faba-174	23	22	governments	government	NOUN
faba-174	23	23	that	that	PRON
faba-174	23	24	exceed	exceed	VERB
faba-174	23	25	the	the	DET
faba-174	23	26	threshold	threshold	NOUN
faba-174	23	27	of	of	ADP
faba-174	23	28	the	the	DET
faba-174	23	29	time	time	NOUN
faba-174	23	30	provisions	provision	NOUN
faba-174	23	31	submission	submission	NOUN
faba-174	23	32	of	of	ADP
faba-174	23	33	financial	financial	ADJ
faba-174	23	34	statements	statement	NOUN
faba-174	23	35	.	.	PUNCT
faba-174	24	1	the	the	DET
faba-174	24	2	following	follow	VERB
faba-174	24	3	can	can	AUX
faba-174	24	4	be	be	AUX
faba-174	24	5	seen	see	VERB
faba-174	24	6	in	in	ADP
faba-174	24	7	figure	figure	NOUN
faba-174	24	8	1	1	NUM
faba-174	24	9	the	the	DET
faba-174	24	10	average	average	ADJ
faba-174	24	11	level	level	NOUN
faba-174	24	12	audit	audit	NOUN
faba-174	24	13	delay	delay	NOUN
faba-174	24	14	per	per	ADP
faba-174	24	15	year	year	NOUN
faba-174	24	16	as	as	SCONJ
faba-174	24	17	follows	follow	VERB
faba-174	24	18	:	:	PUNCT
faba-174	24	19	source	source	NOUN
faba-174	24	20	:	:	PUNCT
faba-174	24	21	audit	audit	NOUN
faba-174	24	22	statements	statement	NOUN
faba-174	24	23	(	(	PUNCT
faba-174	24	24	lhp	lhp	NOUN
faba-174	24	25	)	)	PUNCT
faba-174	24	26	figure	figure	NOUN
faba-174	24	27	1	1	NUM
faba-174	24	28	.	.	PUNCT
faba-174	24	29	average	average	ADJ
faba-174	24	30	level	level	NOUN
faba-174	24	31	of	of	ADP
faba-174	24	32	audit	audit	NOUN
faba-174	24	33	delay	delay	NOUN
faba-174	24	34	in	in	ADP
faba-174	24	35	indonesia	indonesia	PROPN
faba-174	24	36	audit	audit	NOUN
faba-174	24	37	delay	delay	NOUN
faba-174	24	38	in	in	ADP
faba-174	24	39	2019	2019	NUM
faba-174	24	40	has	have	VERB
faba-174	24	41	the	the	DET
faba-174	24	42	highest	high	ADJ
faba-174	24	43	average	average	ADJ
faba-174	24	44	value	value	NOUN
faba-174	24	45	of	of	ADP
faba-174	24	46	around	around	ADP
faba-174	24	47	163	163	NUM
faba-174	24	48	days	day	NOUN
faba-174	24	49	.	.	PUNCT
faba-174	25	1	in	in	ADP
faba-174	25	2	2019	2019	NUM
faba-174	25	3	the	the	DET
faba-174	25	4	maluku	maluku	PROPN
faba-174	25	5	provincial	provincial	ADJ
faba-174	25	6	government	government	NOUN
faba-174	25	7	achieved	achieve	VERB
faba-174	25	8	the	the	DET
faba-174	25	9	goal	goal	NOUN
faba-174	25	10	of	of	ADP
faba-174	25	11	an	an	DET
faba-174	25	12	audit	audit	NOUN
faba-174	25	13	delay	delay	NOUN
faba-174	25	14	exceeding	exceed	VERB
faba-174	25	15	the	the	DET
faba-174	25	16	threshold	threshold	NOUN
faba-174	25	17	by	by	ADP
faba-174	25	18	209	209	NUM
faba-174	25	19	days	day	NOUN
faba-174	25	20	.	.	PUNCT
faba-174	26	1	in	in	ADP
faba-174	26	2	the	the	DET
faba-174	26	3	meantime	meantime	NOUN
faba-174	26	4	,	,	PUNCT
faba-174	26	5	the	the	DET
faba-174	26	6	west	west	PROPN
faba-174	26	7	kalimantan	kalimantan	PROPN
faba-174	26	8	provincial	provincial	ADJ
faba-174	26	9	government	government	NOUN
faba-174	26	10	encountered	encounter	VERB
faba-174	26	11	the	the	DET
faba-174	26	12	quickest	quick	ADJ
faba-174	26	13	audit	audit	NOUN
faba-174	26	14	delay	delay	NOUN
faba-174	26	15	,	,	PUNCT
faba-174	26	16	lasting	last	VERB
faba-174	26	17	66	66	NUM
faba-174	26	18	days.based	days.base	VERB
faba-174	26	19	on	on	ADP
faba-174	26	20	the	the	DET
faba-174	26	21	2019	2019	NUM
faba-174	26	22	audit	audit	NOUN
faba-174	26	23	statements	statement	NOUN
faba-174	26	24	,	,	PUNCT
faba-174	26	25	there	there	PRON
faba-174	26	26	were	be	VERB
faba-174	26	27	25	25	NUM
faba-174	26	28	provincial	provincial	ADJ
faba-174	26	29	governments	government	NOUN
faba-174	26	30	that	that	PRON
faba-174	26	31	experienced	experience	VERB
faba-174	26	32	an	an	DET
faba-174	26	33	increase	increase	NOUN
faba-174	26	34	in	in	ADP
faba-174	26	35	audit	audit	NOUN
faba-174	26	36	delay	delay	NOUN
faba-174	26	37	.	.	PUNCT
faba-174	27	1	the	the	DET
faba-174	27	2	occurrence	occurrence	NOUN
faba-174	27	3	of	of	ADP
faba-174	27	4	the	the	DET
faba-174	27	5	audit	audit	NOUN
faba-174	27	6	delay	delay	NOUN
faba-174	27	7	phenomenon	phenomenon	NOUN
faba-174	27	8	results	result	NOUN
faba-174	27	9	in	in	ADP
faba-174	27	10	delays	delay	NOUN
faba-174	27	11	in	in	ADP
faba-174	27	12	local	local	ADJ
faba-174	27	13	government	government	NOUN
faba-174	27	14	financial	financial	ADJ
faba-174	27	15	statements	statement	NOUN
faba-174	27	16	which	which	PRON
faba-174	27	17	can	can	AUX
faba-174	27	18	indicate	indicate	VERB
faba-174	27	19	problems	problem	NOUN
faba-174	27	20	with	with	ADP
faba-174	27	21	the	the	DET
faba-174	27	22	financial	financial	ADJ
faba-174	27	23	statements	statement	NOUN
faba-174	27	24	.	.	PUNCT
faba-174	28	1	delays	delay	NOUN
faba-174	28	2	in	in	ADP
faba-174	28	3	finance	finance	NOUN
faba-174	28	4	statements	statement	NOUN
faba-174	28	5	of	of	ADP
faba-174	28	6	the	the	DET
faba-174	28	7	local	local	ADJ
faba-174	28	8	government	government	NOUN
faba-174	28	9	statements	statement	NOUN
faba-174	28	10	can	can	AUX
faba-174	28	11	result	result	VERB
faba-174	28	12	in	in	ADP
faba-174	28	13	loss	loss	NOUN
faba-174	28	14	of	of	ADP
faba-174	28	15	capacity	capacity	NOUN
faba-174	28	16	in	in	ADP
faba-174	28	17	decision	decision	NOUN
faba-174	28	18	making	making	NOUN
faba-174	28	19	(	(	PUNCT
faba-174	28	20	sutaryo	sutaryo	NOUN
faba-174	28	21	and	and	CCONJ
faba-174	28	22	lase	lase	NOUN
faba-174	28	23	2015	2015	NUM
faba-174	28	24	)	)	PUNCT
faba-174	28	25	.	.	PUNCT
faba-174	29	1	audit	audit	NOUN
faba-174	29	2	delay	delay	NOUN
faba-174	29	3	can	can	AUX
faba-174	29	4	be	be	AUX
faba-174	29	5	influenced	influence	VERB
faba-174	29	6	by	by	ADP
faba-174	29	7	many	many	ADJ
faba-174	29	8	factors	factor	NOUN
faba-174	29	9	.	.	PUNCT
faba-174	30	1	much	much	ADJ
faba-174	30	2	has	have	AUX
faba-174	30	3	been	be	AUX
faba-174	30	4	found	find	VERB
faba-174	30	5	before	before	ADP
faba-174	30	6	about	about	ADP
faba-174	30	7	the	the	DET
faba-174	30	8	effect	effect	NOUN
faba-174	30	9	of	of	ADP
faba-174	30	10	audit	audit	NOUN
faba-174	30	11	delay	delay	NOUN
faba-174	30	12	in	in	ADP
faba-174	30	13	the	the	DET
faba-174	30	14	private	private	ADJ
faba-174	30	15	sector	sector	NOUN
faba-174	30	16	,	,	PUNCT
faba-174	30	17	while	while	SCONJ
faba-174	30	18	in	in	ADP
faba-174	30	19	the	the	DET
faba-174	30	20	government	government	NOUN
faba-174	30	21	sector	sector	NOUN
faba-174	30	22	it	it	PRON
faba-174	30	23	is	be	AUX
faba-174	30	24	still	still	ADV
faba-174	30	25	relatively	relatively	ADV
faba-174	30	26	small	small	ADJ
faba-174	30	27	.	.	PUNCT
faba-174	31	1	the	the	DET
faba-174	31	2	variables	variable	NOUN
faba-174	31	3	that	that	PRON
faba-174	31	4	have	have	VERB
faba-174	31	5	implications	implication	NOUN
faba-174	31	6	for	for	ADP
faba-174	31	7	audit	audit	NOUN
faba-174	31	8	delay	delay	NOUN
faba-174	31	9	in	in	ADP
faba-174	31	10	the	the	DET
faba-174	31	11	public	public	ADJ
faba-174	31	12	sector	sector	NOUN
faba-174	31	13	include	include	VERB
faba-174	31	14	government	government	NOUN
faba-174	31	15	size	size	NOUN
faba-174	31	16	.	.	PUNCT
faba-174	32	1	rather	rather	ADV
faba-174	32	2	than	than	ADP
faba-174	32	3	having	have	VERB
faba-174	32	4	a	a	DET
faba-174	32	5	small	small	ADJ
faba-174	32	6	total	total	ADJ
faba-174	32	7	amount	amount	NOUN
faba-174	32	8	of	of	ADP
faba-174	32	9	assets	asset	NOUN
faba-174	32	10	,	,	PUNCT
faba-174	32	11	a	a	DET
faba-174	32	12	government	government	NOUN
faba-174	32	13	with	with	ADP
faba-174	32	14	a	a	DET
faba-174	32	15	large	large	ADJ
faba-174	32	16	asset	asset	NOUN
faba-174	32	17	size	size	NOUN
faba-174	32	18	also	also	ADV
faba-174	32	19	has	have	VERB
faba-174	32	20	a	a	DET
faba-174	32	21	large	large	ADJ
faba-174	32	22	number	number	NOUN
faba-174	32	23	of	of	ADP
faba-174	32	24	transactions	transaction	NOUN
faba-174	32	25	.	.	PUNCT
faba-174	33	1	this	this	PRON
faba-174	33	2	causes	cause	VERB
faba-174	33	3	financial	financial	ADJ
faba-174	33	4	management	management	NOUN
faba-174	33	5	to	to	PART
faba-174	33	6	be	be	AUX
faba-174	33	7	more	more	ADV
faba-174	33	8	complicated	complicated	ADJ
faba-174	33	9	,	,	PUNCT
faba-174	33	10	thus	thus	ADV
faba-174	33	11	spending	spend	VERB
faba-174	33	12	a	a	DET
faba-174	33	13	lot	lot	NOUN
faba-174	33	14	of	of	ADP
faba-174	33	15	time	time	NOUN
faba-174	33	16	in	in	ADP
faba-174	33	17	preparing	prepare	VERB
faba-174	33	18	and	and	CCONJ
faba-174	33	19	examining	examine	VERB
faba-174	33	20	government	government	NOUN
faba-174	33	21	finances	finance	NOUN
faba-174	33	22	.	.	PUNCT
faba-174	34	1	audit	audit	NOUN
faba-174	34	2	findings	finding	NOUN
faba-174	34	3	are	be	AUX
faba-174	34	4	problems	problem	NOUN
faba-174	34	5	identified	identify	VERB
faba-174	34	6	by	by	ADP
faba-174	34	7	the	the	DET
faba-174	34	8	auditor	auditor	NOUN
faba-174	34	9	during	during	ADP
faba-174	34	10	the	the	DET
faba-174	34	11	examination	examination	NOUN
faba-174	34	12	that	that	PRON
faba-174	34	13	are	be	AUX
faba-174	34	14	contained	contain	VERB
faba-174	34	15	in	in	ADP
faba-174	34	16	the	the	DET
faba-174	34	17	audit	audit	NOUN
faba-174	34	18	statements	statement	NOUN
faba-174	34	19	.	.	PUNCT
faba-174	35	1	auditor	auditor	NOUN
faba-174	35	2	checks	check	NOUN
faba-174	35	3	are	be	AUX
faba-174	35	4	carried	carry	VERB
faba-174	35	5	out	out	ADP
faba-174	35	6	by	by	ADP
faba-174	35	7	identifying	identify	VERB
faba-174	35	8	the	the	DET
faba-174	35	9	necessary	necessary	ADJ
faba-174	35	10	corrective	corrective	ADJ
faba-174	35	11	actions	action	NOUN
faba-174	35	12	against	against	ADP
faba-174	35	13	142	142	NUM
faba-174	35	14	142	142	NUM
faba-174	35	15	163	163	NUM
faba-174	35	16	135	135	NUM
faba-174	35	17	134	134	NUM
faba-174	35	18	0	0	NUM
faba-174	35	19	20	20	NUM
faba-174	35	20	40	40	NUM
faba-174	35	21	60	60	NUM
faba-174	35	22	80	80	NUM
faba-174	35	23	100	100	NUM
faba-174	35	24	120	120	NUM
faba-174	35	25	140	140	NUM
faba-174	35	26	160	160	NUM
faba-174	35	27	180	180	NUM
faba-174	35	28	2017	2017	NUM
faba-174	35	29	2018	2018	NUM
faba-174	35	30	2019	2019	NUM
faba-174	35	31	2020	2020	NUM
faba-174	35	32	2021	2021	NUM
faba-174	35	33	petrisia	petrisia	PROPN
faba-174	35	34	,	,	PUNCT
faba-174	35	35	dewata	dewata	ADJ
faba-174	35	36	,	,	PUNCT
faba-174	35	37	dwitayanti	dwitayanti	PROPN
faba-174	35	38	,	,	PUNCT
faba-174	35	39	jauhari	jauhari	NOUN
faba-174	35	40	/	/	SYM
faba-174	35	41	finance	finance	NOUN
faba-174	35	42	,	,	PUNCT
faba-174	35	43	accounting	accounting	NOUN
faba-174	35	44	and	and	CCONJ
faba-174	35	45	business	business	NOUN
faba-174	35	46	analysis	analysis	NOUN
faba-174	35	47	,	,	PUNCT
faba-174	35	48	volume	volume	NOUN
faba-174	35	49	6	6	NUM
faba-174	35	50	,	,	PUNCT
faba-174	35	51	issue	issue	NOUN
faba-174	35	52	1	1	NUM
faba-174	35	53	,	,	PUNCT
faba-174	35	54	2024	2024	NUM
faba-174	35	55	44	44	NUM
faba-174	35	56	deviations	deviation	NOUN
faba-174	35	57	from	from	ADP
faba-174	35	58	recognized	recognize	VERB
faba-174	35	59	standards	standard	NOUN
faba-174	35	60	and	and	CCONJ
faba-174	35	61	regulations	regulation	NOUN
faba-174	35	62	(	(	PUNCT
faba-174	35	63	karlina	karlina	NOUN
faba-174	35	64	et	et	PROPN
faba-174	35	65	al	al	PROPN
faba-174	35	66	.	.	PROPN
faba-174	35	67	2018	2018	NUM
faba-174	35	68	)	)	PUNCT
faba-174	35	69	.	.	PUNCT
faba-174	36	1	the	the	DET
faba-174	36	2	results	result	NOUN
faba-174	36	3	of	of	ADP
faba-174	36	4	the	the	DET
faba-174	36	5	examination	examination	NOUN
faba-174	36	6	of	of	ADP
faba-174	36	7	audit	audit	NOUN
faba-174	36	8	findings	finding	NOUN
faba-174	36	9	require	require	VERB
faba-174	36	10	time	time	NOUN
faba-174	36	11	for	for	ADP
faba-174	36	12	longer	long	ADJ
faba-174	36	13	discussions	discussion	NOUN
faba-174	36	14	before	before	SCONJ
faba-174	36	15	the	the	DET
faba-174	36	16	results	result	NOUN
faba-174	36	17	are	be	AUX
faba-174	36	18	presented	present	VERB
faba-174	36	19	in	in	ADP
faba-174	36	20	the	the	DET
faba-174	36	21	audit	audit	NOUN
faba-174	36	22	statements	statement	NOUN
faba-174	36	23	,	,	PUNCT
faba-174	36	24	including	include	VERB
faba-174	36	25	discussions	discussion	NOUN
faba-174	36	26	within	within	ADP
faba-174	36	27	the	the	DET
faba-174	36	28	audit	audit	NOUN
faba-174	36	29	team	team	NOUN
faba-174	36	30	as	as	ADV
faba-174	36	31	well	well	ADV
faba-174	36	32	as	as	ADP
faba-174	36	33	the	the	DET
faba-174	36	34	findings	finding	NOUN
faba-174	36	35	of	of	ADP
faba-174	36	36	the	the	DET
faba-174	36	37	inspection	inspection	NOUN
faba-174	36	38	team	team	NOUN
faba-174	36	39	and	and	CCONJ
faba-174	36	40	related	related	ADJ
faba-174	36	41	governments	government	NOUN
faba-174	36	42	.	.	PUNCT
faba-174	37	1	government	government	NOUN
faba-174	37	2	accounting	accounting	PROPN
faba-174	37	3	standard	standard	PROPN
faba-174	37	4	(	(	PUNCT
faba-174	37	5	sap	sap	PROPN
faba-174	37	6	)	)	PUNCT
faba-174	37	7	no	no	NOUN
faba-174	37	8	.	.	NOUN
faba-174	38	1	71	71	NUM
faba-174	38	2	of	of	ADP
faba-174	38	3	2010	2010	NUM
faba-174	38	4	states	state	NOUN
faba-174	38	5	that	that	SCONJ
faba-174	38	6	the	the	DET
faba-174	38	7	accounting	accounting	NOUN
faba-174	38	8	entity	entity	NOUN
faba-174	38	9	is	be	AUX
faba-174	38	10	a	a	DET
faba-174	38	11	government	government	NOUN
faba-174	38	12	unit	unit	NOUN
faba-174	38	13	,	,	PUNCT
faba-174	38	14	either	either	CCONJ
faba-174	38	15	a	a	DET
faba-174	38	16	budget	budget	NOUN
faba-174	38	17	user	user	NOUN
faba-174	38	18	or	or	CCONJ
faba-174	38	19	goods	good	NOUN
faba-174	38	20	that	that	PRON
faba-174	38	21	are	be	AUX
faba-174	38	22	obliged	oblige	VERB
faba-174	38	23	in	in	ADP
faba-174	38	24	terms	term	NOUN
faba-174	38	25	of	of	ADP
faba-174	38	26	preparing	prepare	VERB
faba-174	38	27	financial	financial	ADJ
faba-174	38	28	statements	statement	NOUN
faba-174	38	29	that	that	PRON
faba-174	38	30	will	will	AUX
faba-174	38	31	eventually	eventually	ADV
faba-174	38	32	be	be	AUX
faba-174	38	33	consolidated	consolidate	VERB
faba-174	38	34	.	.	PUNCT
faba-174	39	1	the	the	PRON
faba-174	39	2	more	more	ADV
faba-174	39	3	the	the	DET
faba-174	39	4	number	number	NOUN
faba-174	39	5	of	of	ADP
faba-174	39	6	accounting	accounting	NOUN
faba-174	39	7	entities	entity	NOUN
faba-174	39	8	in	in	ADP
faba-174	39	9	local	local	ADJ
faba-174	39	10	governments	government	NOUN
faba-174	39	11	,	,	PUNCT
faba-174	39	12	the	the	PRON
faba-174	39	13	easier	easy	ADJ
faba-174	39	14	it	it	PRON
faba-174	39	15	will	will	AUX
faba-174	39	16	be	be	AUX
faba-174	39	17	to	to	PART
faba-174	39	18	prepare	prepare	VERB
faba-174	39	19	lkpd	lkpd	ADJ
faba-174	39	20	.	.	PUNCT
faba-174	40	1	the	the	DET
faba-174	40	2	local	local	ADJ
faba-174	40	3	government	government	NOUN
faba-174	40	4	combines	combine	VERB
faba-174	40	5	the	the	DET
faba-174	40	6	financial	financial	ADJ
faba-174	40	7	statements	statement	NOUN
faba-174	40	8	of	of	ADP
faba-174	40	9	several	several	ADJ
faba-174	40	10	the	the	DET
faba-174	40	11	number	number	NOUN
faba-174	40	12	of	of	ADP
faba-174	40	13	accounting	accounting	NOUN
faba-174	40	14	entities	entity	NOUN
faba-174	40	15	it	it	PRON
faba-174	40	16	owns	own	VERB
faba-174	40	17	without	without	ADP
faba-174	40	18	having	have	VERB
faba-174	40	19	to	to	PART
faba-174	40	20	record	record	VERB
faba-174	40	21	transactions	transaction	NOUN
faba-174	40	22	one	one	NUM
faba-174	40	23	by	by	ADP
faba-174	40	24	one	one	NUM
faba-174	40	25	that	that	PRON
faba-174	40	26	occur	occur	VERB
faba-174	40	27	in	in	ADP
faba-174	40	28	the	the	DET
faba-174	40	29	use	use	NOUN
faba-174	40	30	of	of	ADP
faba-174	40	31	the	the	DET
faba-174	40	32	budget	budget	NOUN
faba-174	40	33	in	in	ADP
faba-174	40	34	its	its	PRON
faba-174	40	35	local	local	ADJ
faba-174	40	36	government	government	NOUN
faba-174	40	37	.	.	PUNCT
faba-174	41	1	in	in	ADP
faba-174	41	2	the	the	DET
faba-174	41	3	end	end	NOUN
faba-174	41	4	,	,	PUNCT
faba-174	41	5	it	it	PRON
faba-174	41	6	can	can	AUX
faba-174	41	7	be	be	AUX
faba-174	41	8	seen	see	VERB
faba-174	41	9	how	how	SCONJ
faba-174	41	10	many	many	ADJ
faba-174	41	11	the	the	DET
faba-174	41	12	number	number	NOUN
faba-174	41	13	of	of	ADP
faba-174	41	14	accounting	accounting	NOUN
faba-174	41	15	entities	entity	NOUN
faba-174	41	16	,	,	PUNCT
faba-174	41	17	namely	namely	ADV
faba-174	41	18	opd	opd	PROPN
faba-174	41	19	in	in	ADP
faba-174	41	20	each	each	DET
faba-174	41	21	local	local	ADJ
faba-174	41	22	government	government	NOUN
faba-174	41	23	,	,	PUNCT
faba-174	41	24	will	will	AUX
faba-174	41	25	make	make	VERB
faba-174	41	26	it	it	PRON
faba-174	41	27	easier	easy	ADJ
faba-174	41	28	to	to	PART
faba-174	41	29	prepare	prepare	VERB
faba-174	41	30	financial	financial	ADJ
faba-174	41	31	statements	statement	NOUN
faba-174	41	32	.	.	PUNCT
faba-174	42	1	based	base	VERB
faba-174	42	2	on	on	ADP
faba-174	42	3	previous	previous	ADJ
faba-174	42	4	research	research	NOUN
faba-174	42	5	,	,	PUNCT
faba-174	42	6	inconsistencies	inconsistency	NOUN
faba-174	42	7	in	in	ADP
faba-174	42	8	research	research	NOUN
faba-174	42	9	results	result	NOUN
faba-174	42	10	are	be	AUX
faba-174	42	11	still	still	ADV
faba-174	42	12	obtained	obtain	VERB
faba-174	42	13	,	,	PUNCT
faba-174	42	14	such	such	ADJ
faba-174	42	15	as	as	ADP
faba-174	42	16	(	(	PUNCT
faba-174	42	17	wafa	wafa	NOUN
faba-174	42	18	and	and	CCONJ
faba-174	42	19	nugraeni	nugraeni	PROPN
faba-174	42	20	2018	2018	NUM
faba-174	42	21	)	)	PUNCT
faba-174	42	22	stating	state	VERB
faba-174	42	23	that	that	SCONJ
faba-174	42	24	government	government	NOUN
faba-174	42	25	size	size	NOUN
faba-174	42	26	affects	affect	VERB
faba-174	42	27	audit	audit	NOUN
faba-174	42	28	delay	delay	NOUN
faba-174	42	29	positively	positively	ADV
faba-174	42	30	,	,	PUNCT
faba-174	42	31	because	because	SCONJ
faba-174	42	32	governments	government	NOUN
faba-174	42	33	with	with	ADP
faba-174	42	34	large	large	ADJ
faba-174	42	35	total	total	ADJ
faba-174	42	36	assets	asset	NOUN
faba-174	42	37	have	have	VERB
faba-174	42	38	more	more	ADJ
faba-174	42	39	transactions	transaction	NOUN
faba-174	42	40	,	,	PUNCT
faba-174	42	41	causing	cause	VERB
faba-174	42	42	the	the	DET
faba-174	42	43	length	length	NOUN
faba-174	42	44	of	of	ADP
faba-174	42	45	financial	financial	ADJ
faba-174	42	46	statements	statement	NOUN
faba-174	42	47	.	.	PUNCT
faba-174	43	1	in	in	ADP
faba-174	43	2	line	line	NOUN
faba-174	43	3	with	with	ADP
faba-174	43	4	(	(	PUNCT
faba-174	43	5	erniza	erniza	NOUN
faba-174	43	6	et	et	PROPN
faba-174	43	7	al	al	PROPN
faba-174	43	8	.	.	PROPN
faba-174	43	9	2015	2015	NUM
faba-174	43	10	)	)	PUNCT
faba-174	43	11	the	the	DET
faba-174	43	12	size	size	NOUN
faba-174	43	13	of	of	ADP
faba-174	43	14	the	the	DET
faba-174	43	15	government	government	NOUN
faba-174	43	16	composition	composition	NOUN
faba-174	43	17	will	will	AUX
faba-174	43	18	further	far	ADV
faba-174	43	19	prolong	prolong	VERB
faba-174	43	20	the	the	DET
faba-174	43	21	examination	examination	NOUN
faba-174	43	22	and	and	CCONJ
faba-174	43	23	the	the	DET
faba-174	43	24	possibility	possibility	NOUN
faba-174	43	25	of	of	ADP
faba-174	43	26	audit	audit	NOUN
faba-174	43	27	delay	delay	NOUN
faba-174	43	28	is	be	AUX
faba-174	43	29	greater	great	ADJ
faba-174	43	30	.	.	PUNCT
faba-174	44	1	in	in	ADP
faba-174	44	2	contrast	contrast	NOUN
faba-174	44	3	to	to	ADP
faba-174	44	4	vertiarani	vertiarani	NOUN
faba-174	44	5	and	and	CCONJ
faba-174	44	6	halim	halim	PROPN
faba-174	44	7	(	(	PUNCT
faba-174	44	8	2019	2019	NUM
faba-174	44	9	)	)	PUNCT
faba-174	44	10	the	the	DET
faba-174	44	11	size	size	NOUN
faba-174	44	12	of	of	ADP
faba-174	44	13	the	the	DET
faba-174	44	14	government	government	NOUN
faba-174	44	15	negatively	negatively	ADV
faba-174	44	16	affects	affect	VERB
faba-174	44	17	audit	audit	NOUN
faba-174	44	18	delay	delay	NOUN
faba-174	44	19	,	,	PUNCT
faba-174	44	20	because	because	SCONJ
faba-174	44	21	a	a	DET
faba-174	44	22	large	large	ADJ
faba-174	44	23	government	government	NOUN
faba-174	44	24	can	can	AUX
faba-174	44	25	be	be	AUX
faba-174	44	26	consistent	consistent	ADJ
faba-174	44	27	in	in	ADP
faba-174	44	28	timeliness	timeliness	NOUN
faba-174	44	29	rather	rather	ADV
faba-174	44	30	than	than	ADP
faba-174	44	31	the	the	DET
faba-174	44	32	small	small	ADJ
faba-174	44	33	total	total	ADJ
faba-174	44	34	assets	asset	NOUN
faba-174	44	35	owned	own	VERB
faba-174	44	36	by	by	ADP
faba-174	44	37	the	the	DET
faba-174	44	38	government	government	NOUN
faba-174	44	39	.	.	PUNCT
faba-174	45	1	(	(	PUNCT
faba-174	45	2	wibowo	wibowo	NOUN
faba-174	45	3	and	and	CCONJ
faba-174	45	4	purwaningsih	purwaningsih	NOUN
faba-174	45	5	2019	2019	NUM
faba-174	45	6	)	)	PUNCT
faba-174	45	7	states	state	VERB
faba-174	45	8	that	that	SCONJ
faba-174	45	9	there	there	PRON
faba-174	45	10	is	be	VERB
faba-174	45	11	a	a	DET
faba-174	45	12	negative	negative	ADJ
faba-174	45	13	influence	influence	NOUN
faba-174	45	14	between	between	ADP
faba-174	45	15	government	government	NOUN
faba-174	45	16	size	size	NOUN
faba-174	45	17	and	and	CCONJ
faba-174	45	18	audit	audit	NOUN
faba-174	45	19	delay	delay	NOUN
faba-174	45	20	,	,	PUNCT
faba-174	45	21	because	because	SCONJ
faba-174	45	22	a	a	DET
faba-174	45	23	large	large	ADJ
faba-174	45	24	government	government	NOUN
faba-174	45	25	is	be	AUX
faba-174	45	26	supported	support	VERB
faba-174	45	27	by	by	ADP
faba-174	45	28	good	good	ADJ
faba-174	45	29	management	management	NOUN
faba-174	45	30	and	and	CCONJ
faba-174	45	31	will	will	AUX
faba-174	45	32	reduce	reduce	VERB
faba-174	45	33	the	the	DET
faba-174	45	34	duration	duration	NOUN
faba-174	45	35	of	of	ADP
faba-174	45	36	financial	financial	ADJ
faba-174	45	37	statements	statement	NOUN
faba-174	45	38	.	.	PUNCT
faba-174	46	1	other	other	ADJ
faba-174	46	2	research	research	NOUN
faba-174	46	3	by	by	ADP
faba-174	46	4	vanesha	vanesha	PROPN
faba-174	46	5	and	and	CCONJ
faba-174	46	6	syofyan	syofyan	ADJ
faba-174	46	7	(	(	PUNCT
faba-174	46	8	2020	2020	NUM
faba-174	46	9	)	)	PUNCT
faba-174	46	10	,	,	PUNCT
faba-174	46	11	marni	marni	PROPN
faba-174	46	12	et	et	PROPN
faba-174	46	13	al	al	PROPN
faba-174	46	14	.	.	PROPN
faba-174	46	15	(	(	PUNCT
faba-174	46	16	2019	2019	NUM
faba-174	46	17	)	)	PUNCT
faba-174	46	18	,	,	PUNCT
faba-174	46	19	bakar	bakar	NOUN
faba-174	46	20	and	and	CCONJ
faba-174	46	21	arza	arza	PROPN
faba-174	46	22	(	(	PUNCT
faba-174	46	23	2019	2019	NUM
faba-174	46	24	)	)	PUNCT
faba-174	46	25	,	,	PUNCT
faba-174	46	26	and	and	CCONJ
faba-174	46	27	karlina	karlina	VERB
faba-174	46	28	et	et	PROPN
faba-174	46	29	al	al	PROPN
faba-174	46	30	.	.	PROPN
faba-174	46	31	(	(	PUNCT
faba-174	46	32	2018	2018	NUM
faba-174	46	33	)	)	PUNCT
faba-174	47	1	,	,	PUNCT
faba-174	47	2	their	their	PRON
faba-174	47	3	research	research	NOUN
faba-174	47	4	shows	show	VERB
faba-174	47	5	that	that	SCONJ
faba-174	47	6	government	government	NOUN
faba-174	47	7	size	size	NOUN
faba-174	47	8	can	can	AUX
faba-174	47	9	not	not	PART
faba-174	47	10	affect	affect	VERB
faba-174	47	11	audit	audit	NOUN
faba-174	47	12	delay	delay	NOUN
faba-174	47	13	,	,	PUNCT
faba-174	47	14	because	because	SCONJ
faba-174	47	15	a	a	DET
faba-174	47	16	large	large	ADJ
faba-174	47	17	government	government	NOUN
faba-174	47	18	does	do	AUX
faba-174	47	19	not	not	PART
faba-174	47	20	mean	mean	VERB
faba-174	47	21	that	that	SCONJ
faba-174	47	22	it	it	PRON
faba-174	47	23	can	can	AUX
faba-174	47	24	be	be	AUX
faba-174	47	25	used	use	VERB
faba-174	47	26	as	as	ADP
faba-174	47	27	an	an	DET
faba-174	47	28	excuse	excuse	NOUN
faba-174	47	29	for	for	ADP
faba-174	47	30	delays	delay	NOUN
faba-174	47	31	in	in	ADP
faba-174	47	32	submitting	submit	VERB
faba-174	47	33	financial	financial	ADJ
faba-174	47	34	statements	statement	NOUN
faba-174	47	35	.	.	PUNCT
faba-174	48	1	gemilang	gemilang	PROPN
faba-174	48	2	and	and	CCONJ
faba-174	48	3	pramita	pramita	PROPN
faba-174	48	4	(	(	PUNCT
faba-174	48	5	2021	2021	NUM
faba-174	48	6	)	)	PUNCT
faba-174	48	7	state	state	NOUN
faba-174	48	8	that	that	SCONJ
faba-174	48	9	government	government	NOUN
faba-174	48	10	size	size	NOUN
faba-174	48	11	can	can	AUX
faba-174	48	12	not	not	PART
faba-174	48	13	affect	affect	VERB
faba-174	48	14	audit	audit	NOUN
faba-174	48	15	delay	delay	NOUN
faba-174	48	16	.	.	PUNCT
faba-174	49	1	the	the	DET
faba-174	49	2	number	number	NOUN
faba-174	49	3	of	of	ADP
faba-174	49	4	transactions	transaction	NOUN
faba-174	49	5	will	will	AUX
faba-174	49	6	not	not	PART
faba-174	49	7	necessarily	necessarily	ADV
faba-174	49	8	affect	affect	VERB
faba-174	49	9	the	the	DET
faba-174	49	10	examination	examination	NOUN
faba-174	49	11	and	and	CCONJ
faba-174	49	12	the	the	DET
faba-174	49	13	size	size	NOUN
faba-174	49	14	of	of	ADP
faba-174	49	15	the	the	DET
faba-174	49	16	total	total	ADJ
faba-174	49	17	assets	asset	NOUN
faba-174	49	18	of	of	ADP
faba-174	49	19	the	the	DET
faba-174	49	20	local	local	ADJ
faba-174	49	21	government	government	NOUN
faba-174	49	22	has	have	VERB
faba-174	49	23	the	the	DET
faba-174	49	24	same	same	ADJ
faba-174	49	25	pressure	pressure	NOUN
faba-174	49	26	in	in	ADP
faba-174	49	27	the	the	DET
faba-174	49	28	context	context	NOUN
faba-174	49	29	of	of	ADP
faba-174	49	30	timely	timely	ADJ
faba-174	49	31	financial	financial	ADJ
faba-174	49	32	statements	statement	NOUN
faba-174	49	33	,	,	PUNCT
faba-174	49	34	so	so	SCONJ
faba-174	49	35	it	it	PRON
faba-174	49	36	can	can	AUX
faba-174	49	37	not	not	PART
faba-174	49	38	be	be	AUX
faba-174	49	39	used	use	VERB
faba-174	49	40	as	as	ADP
faba-174	49	41	a	a	DET
faba-174	49	42	reference	reference	NOUN
faba-174	49	43	for	for	ADP
faba-174	49	44	how	how	SCONJ
faba-174	49	45	long	long	ADV
faba-174	49	46	the	the	DET
faba-174	49	47	audit	audit	NOUN
faba-174	49	48	delay	delay	NOUN
faba-174	49	49	is	be	AUX
faba-174	49	50	.	.	PUNCT
faba-174	50	1	research	research	NOUN
faba-174	50	2	by	by	ADP
faba-174	50	3	gemilang	gemilang	PROPN
faba-174	50	4	and	and	CCONJ
faba-174	50	5	pramita	pramita	PROPN
faba-174	50	6	(	(	PUNCT
faba-174	50	7	2021	2021	NUM
faba-174	50	8	)	)	PUNCT
faba-174	50	9	,	,	PUNCT
faba-174	50	10	wulandari	wulandari	X
faba-174	50	11	(	(	PUNCT
faba-174	50	12	2021	2021	NUM
faba-174	50	13	)	)	PUNCT
faba-174	50	14	,	,	PUNCT
faba-174	50	15	(	(	PUNCT
faba-174	50	16	wafa	wafa	NOUN
faba-174	50	17	and	and	CCONJ
faba-174	50	18	nugraeni	nugraeni	PROPN
faba-174	50	19	(	(	PUNCT
faba-174	50	20	2018	2018	NUM
faba-174	50	21	)	)	PUNCT
faba-174	50	22	and	and	CCONJ
faba-174	50	23	karlina	karlina	VERB
faba-174	50	24	et	et	PROPN
faba-174	50	25	al	al	PROPN
faba-174	50	26	.	.	PROPN
faba-174	51	1	(	(	PUNCT
faba-174	51	2	2018	2018	NUM
faba-174	51	3	)	)	PUNCT
faba-174	51	4	mention	mention	VERB
faba-174	51	5	that	that	SCONJ
faba-174	51	6	audit	audit	NOUN
faba-174	51	7	findings	finding	NOUN
faba-174	51	8	can	can	AUX
faba-174	51	9	affect	affect	VERB
faba-174	51	10	audit	audit	NOUN
faba-174	51	11	delay	delay	NOUN
faba-174	51	12	.	.	PUNCT
faba-174	52	1	there	there	PRON
faba-174	52	2	is	be	VERB
faba-174	52	3	a	a	DET
faba-174	52	4	confirmation	confirmation	NOUN
faba-174	52	5	process	process	NOUN
faba-174	52	6	in	in	ADP
faba-174	52	7	advance	advance	NOUN
faba-174	52	8	regarding	regard	VERB
faba-174	52	9	the	the	DET
faba-174	52	10	audit	audit	NOUN
faba-174	52	11	findings	finding	NOUN
faba-174	52	12	that	that	PRON
faba-174	52	13	are	be	AUX
faba-174	52	14	communicated	communicate	VERB
faba-174	52	15	to	to	ADP
faba-174	52	16	the	the	DET
faba-174	52	17	auditee	auditee	NOUN
faba-174	52	18	to	to	PART
faba-174	52	19	obtain	obtain	VERB
faba-174	52	20	a	a	DET
faba-174	52	21	response	response	NOUN
faba-174	52	22	to	to	ADP
faba-174	52	23	these	these	DET
faba-174	52	24	findings	finding	NOUN
faba-174	52	25	.	.	PUNCT
faba-174	53	1	in	in	ADP
faba-174	53	2	the	the	DET
faba-174	53	3	end	end	NOUN
faba-174	53	4	,	,	PUNCT
faba-174	53	5	it	it	PRON
faba-174	53	6	takes	take	VERB
faba-174	53	7	longer	long	ADV
faba-174	53	8	in	in	ADP
faba-174	53	9	the	the	DET
faba-174	53	10	examination	examination	NOUN
faba-174	53	11	which	which	PRON
faba-174	53	12	results	result	VERB
faba-174	53	13	in	in	ADP
faba-174	53	14	longer	long	ADJ
faba-174	53	15	audit	audit	NOUN
faba-174	53	16	delay	delay	NOUN
faba-174	53	17	.	.	PUNCT
faba-174	54	1	in	in	ADP
faba-174	54	2	contrast	contrast	NOUN
faba-174	54	3	to	to	ADP
faba-174	54	4	rahmawati	rahmawati	NOUN
faba-174	54	5	and	and	CCONJ
faba-174	54	6	verawaty	verawaty	PROPN
faba-174	54	7	(	(	PUNCT
faba-174	54	8	2021	2021	NUM
faba-174	54	9	)	)	PUNCT
faba-174	54	10	which	which	PRON
faba-174	54	11	resulted	result	VERB
faba-174	54	12	in	in	ADP
faba-174	54	13	a	a	DET
faba-174	54	14	negative	negative	ADJ
faba-174	54	15	effect	effect	NOUN
faba-174	54	16	,	,	PUNCT
faba-174	54	17	because	because	SCONJ
faba-174	54	18	the	the	DET
faba-174	54	19	increasing	increase	VERB
faba-174	54	20	number	number	NOUN
faba-174	54	21	of	of	ADP
faba-174	54	22	audit	audit	NOUN
faba-174	54	23	findings	finding	NOUN
faba-174	54	24	encourages	encourage	VERB
faba-174	54	25	the	the	DET
faba-174	54	26	government	government	NOUN
faba-174	54	27	to	to	PART
faba-174	54	28	follow	follow	VERB
faba-174	54	29	up	up	ADP
faba-174	54	30	on	on	ADP
faba-174	54	31	audit	audit	NOUN
faba-174	54	32	findings	finding	NOUN
faba-174	54	33	so	so	SCONJ
faba-174	54	34	that	that	SCONJ
faba-174	54	35	the	the	DET
faba-174	54	36	number	number	NOUN
faba-174	54	37	of	of	ADP
faba-174	54	38	findings	finding	NOUN
faba-174	54	39	in	in	ADP
faba-174	54	40	the	the	DET
faba-174	54	41	future	future	ADJ
faba-174	54	42	period	period	NOUN
faba-174	54	43	can	can	AUX
faba-174	54	44	be	be	AUX
faba-174	54	45	minimized	minimize	VERB
faba-174	54	46	and	and	CCONJ
faba-174	54	47	strive	strive	VERB
faba-174	54	48	for	for	ADP
faba-174	54	49	well	well	ADV
faba-174	54	50	-	-	PUNCT
faba-174	54	51	prepared	prepare	VERB
faba-174	54	52	financial	financial	ADJ
faba-174	54	53	statements	statement	NOUN
faba-174	54	54	.	.	PUNCT
faba-174	55	1	(	(	PUNCT
faba-174	55	2	ramadhani	ramadhani	VERB
faba-174	55	3	et	et	PROPN
faba-174	55	4	al	al	PROPN
faba-174	55	5	.	.	PROPN
faba-174	55	6	2022	2022	NUM
faba-174	55	7	)	)	PUNCT
faba-174	55	8	audit	audit	NOUN
faba-174	55	9	findings	finding	NOUN
faba-174	55	10	that	that	PRON
faba-174	55	11	could	could	AUX
faba-174	55	12	not	not	PART
faba-174	55	13	affect	affect	VERB
faba-174	55	14	audit	audit	NOUN
faba-174	55	15	delay	delay	NOUN
faba-174	55	16	,	,	PUNCT
faba-174	55	17	because	because	SCONJ
faba-174	55	18	the	the	DET
faba-174	55	19	large	large	ADJ
faba-174	55	20	number	number	NOUN
faba-174	55	21	of	of	ADP
faba-174	55	22	audit	audit	NOUN
faba-174	55	23	findings	finding	NOUN
faba-174	55	24	in	in	ADP
faba-174	55	25	local	local	ADJ
faba-174	55	26	governments	government	NOUN
faba-174	55	27	does	do	AUX
faba-174	55	28	not	not	PART
faba-174	55	29	necessarily	necessarily	ADV
faba-174	55	30	increase	increase	VERB
faba-174	55	31	the	the	DET
faba-174	55	32	length	length	NOUN
faba-174	55	33	of	of	ADP
faba-174	55	34	audit	audit	NOUN
faba-174	55	35	time	time	NOUN
faba-174	55	36	.	.	PUNCT
faba-174	56	1	research	research	NOUN
faba-174	56	2	(	(	PUNCT
faba-174	56	3	hardini	hardini	NOUN
faba-174	56	4	and	and	CCONJ
faba-174	56	5	sukirman	sukirman	NOUN
faba-174	56	6	2016	2016	NUM
faba-174	56	7	)	)	PUNCT
faba-174	56	8	concluded	conclude	VERB
faba-174	56	9	that	that	SCONJ
faba-174	56	10	the	the	DET
faba-174	56	11	number	number	NOUN
faba-174	56	12	of	of	ADP
faba-174	56	13	accounting	accounting	NOUN
faba-174	56	14	entities	entity	NOUN
faba-174	56	15	have	have	VERB
faba-174	56	16	a	a	DET
faba-174	56	17	negative	negative	ADJ
faba-174	56	18	effect	effect	NOUN
faba-174	56	19	on	on	ADP
faba-174	56	20	audit	audit	NOUN
faba-174	56	21	delay	delay	NOUN
faba-174	56	22	,	,	PUNCT
faba-174	56	23	because	because	SCONJ
faba-174	56	24	the	the	DET
faba-174	56	25	number	number	NOUN
faba-174	56	26	of	of	ADP
faba-174	56	27	accounting	accounting	NOUN
faba-174	56	28	entities	entity	NOUN
faba-174	56	29	indicates	indicate	VERB
faba-174	56	30	a	a	DET
faba-174	56	31	higher	high	ADJ
faba-174	56	32	quality	quality	NOUN
faba-174	56	33	management	management	NOUN
faba-174	56	34	system	system	NOUN
faba-174	56	35	to	to	PART
faba-174	56	36	facilitate	facilitate	VERB
faba-174	56	37	the	the	DET
faba-174	56	38	preparation	preparation	NOUN
faba-174	56	39	of	of	ADP
faba-174	56	40	financial	financial	ADJ
faba-174	56	41	statements	statement	NOUN
faba-174	56	42	.	.	PUNCT
faba-174	57	1	research	research	NOUN
faba-174	57	2	by	by	ADP
faba-174	57	3	tullah	tullah	PROPN
faba-174	57	4	et	et	PROPN
faba-174	57	5	al	al	PROPN
faba-174	57	6	.	.	PROPN
faba-174	58	1	(	(	PUNCT
faba-174	58	2	2019	2019	NUM
faba-174	58	3	)	)	PUNCT
faba-174	58	4	the	the	DET
faba-174	58	5	number	number	NOUN
faba-174	58	6	of	of	ADP
faba-174	58	7	accounting	accounting	NOUN
faba-174	58	8	entities	entity	NOUN
faba-174	58	9	can	can	AUX
faba-174	58	10	not	not	PART
faba-174	58	11	affect	affect	VERB
faba-174	58	12	audit	audit	NOUN
faba-174	58	13	delay	delay	NOUN
faba-174	58	14	.	.	PUNCT
faba-174	59	1	the	the	DET
faba-174	59	2	small	small	ADJ
faba-174	59	3	number	number	NOUN
faba-174	59	4	of	of	ADP
faba-174	59	5	accounting	accounting	NOUN
faba-174	59	6	entities	entity	NOUN
faba-174	59	7	creates	create	VERB
faba-174	59	8	a	a	DET
faba-174	59	9	large	large	ADJ
faba-174	59	10	workload	workload	NOUN
faba-174	59	11	which	which	PRON
faba-174	59	12	results	result	VERB
faba-174	59	13	in	in	ADP
faba-174	59	14	a	a	DET
faba-174	59	15	lack	lack	NOUN
faba-174	59	16	of	of	ADP
faba-174	59	17	effectiveness	effectiveness	NOUN
faba-174	59	18	in	in	ADP
faba-174	59	19	preparing	prepare	VERB
faba-174	59	20	financial	financial	ADJ
faba-174	59	21	statements	statement	NOUN
faba-174	59	22	.	.	PUNCT
faba-174	60	1	meanwhile	meanwhile	ADV
faba-174	60	2	,	,	PUNCT
faba-174	60	3	the	the	DET
faba-174	60	4	size	size	NOUN
faba-174	60	5	of	of	ADP
faba-174	60	6	an	an	DET
faba-174	60	7	entity	entity	NOUN
faba-174	60	8	will	will	AUX
faba-174	60	9	require	require	VERB
faba-174	60	10	a	a	DET
faba-174	60	11	larger	large	ADJ
faba-174	60	12	audit	audit	NOUN
faba-174	60	13	scope	scope	NOUN
faba-174	60	14	as	as	ADV
faba-174	60	15	well	well	ADV
faba-174	60	16	,	,	PUNCT
faba-174	60	17	resulting	result	VERB
faba-174	60	18	in	in	ADP
faba-174	60	19	a	a	DET
faba-174	60	20	longer	long	ADJ
faba-174	60	21	audit	audit	NOUN
faba-174	60	22	process	process	NOUN
faba-174	60	23	.	.	PUNCT
faba-174	61	1	the	the	DET
faba-174	61	2	difference	difference	NOUN
faba-174	61	3	in	in	ADP
faba-174	61	4	research	research	NOUN
faba-174	61	5	from	from	ADP
faba-174	61	6	the	the	DET
faba-174	61	7	previous	previous	ADJ
faba-174	61	8	one	one	NUM
faba-174	61	9	is	be	AUX
faba-174	61	10	in	in	ADP
faba-174	61	11	observations	observation	NOUN
faba-174	61	12	consisting	consist	VERB
faba-174	61	13	of	of	ADP
faba-174	61	14	34	34	NUM
faba-174	61	15	provincial	provincial	ADJ
faba-174	61	16	governments	government	NOUN
faba-174	61	17	in	in	ADP
faba-174	61	18	indonesia	indonesia	PROPN
faba-174	61	19	for	for	ADP
faba-174	61	20	the	the	DET
faba-174	61	21	2019	2019	NUM
faba-174	61	22	-	-	SYM
faba-174	61	23	2021	2021	NUM
faba-174	61	24	fiscal	fiscal	ADJ
faba-174	61	25	year	year	NOUN
faba-174	61	26	and	and	CCONJ
faba-174	61	27	using	use	VERB
faba-174	61	28	e	e	NOUN
faba-174	61	29	-	-	NOUN
faba-174	61	30	views	view	NOUN
faba-174	61	31	12	12	NUM
faba-174	61	32	.	.	PUNCT
faba-174	62	1	in	in	ADP
faba-174	62	2	addition	addition	NOUN
faba-174	62	3	,	,	PUNCT
faba-174	62	4	the	the	DET
faba-174	62	5	use	use	NOUN
faba-174	62	6	of	of	ADP
faba-174	62	7	research	research	NOUN
faba-174	62	8	theory	theory	NOUN
faba-174	62	9	,	,	PUNCT
faba-174	62	10	where	where	SCONJ
faba-174	62	11	vanesha	vanesha	NOUN
faba-174	62	12	and	and	CCONJ
faba-174	62	13	syofyan	syofyan	ADJ
faba-174	62	14	(	(	PUNCT
faba-174	62	15	2020	2020	NUM
faba-174	62	16	)	)	PUNCT
faba-174	62	17	and	and	CCONJ
faba-174	62	18	marni	marni	VERB
faba-174	62	19	et	et	PROPN
faba-174	62	20	al	al	PROPN
faba-174	62	21	.	.	PROPN
faba-174	63	1	(	(	PUNCT
faba-174	63	2	2019	2019	NUM
faba-174	63	3	)	)	PUNCT
faba-174	63	4	used	use	VERB
faba-174	63	5	the	the	DET
faba-174	63	6	value	value	NOUN
faba-174	63	7	of	of	ADP
faba-174	63	8	information	information	NOUN
faba-174	63	9	theory	theory	NOUN
faba-174	63	10	and	and	CCONJ
faba-174	63	11	research	research	NOUN
faba-174	63	12	by	by	ADP
faba-174	63	13	frasti	frasti	X
faba-174	63	14	et	et	PROPN
faba-174	63	15	al	al	PROPN
faba-174	63	16	.	.	PROPN
faba-174	64	1	(	(	PUNCT
faba-174	64	2	2017	2017	NUM
faba-174	64	3	)	)	PUNCT
faba-174	64	4	which	which	PRON
faba-174	64	5	used	use	VERB
faba-174	64	6	the	the	DET
faba-174	64	7	upper	upper	ADJ
faba-174	64	8	echelons	echelon	NOUN
faba-174	64	9	theory	theory	NOUN
faba-174	64	10	.	.	PUNCT
faba-174	65	1	meanwhile	meanwhile	ADV
faba-174	65	2	,	,	PUNCT
faba-174	65	3	the	the	DET
faba-174	65	4	use	use	NOUN
faba-174	65	5	of	of	ADP
faba-174	65	6	grand	grand	ADJ
faba-174	65	7	theory	theory	NOUN
faba-174	65	8	in	in	ADP
faba-174	65	9	this	this	DET
faba-174	65	10	study	study	NOUN
faba-174	65	11	is	be	AUX
faba-174	65	12	agency	agency	NOUN
faba-174	65	13	theory	theory	NOUN
faba-174	65	14	and	and	CCONJ
faba-174	65	15	compliance	compliance	NOUN
faba-174	65	16	theory	theory	NOUN
faba-174	65	17	.	.	PUNCT
faba-174	66	1	this	this	DET
faba-174	66	2	study	study	NOUN
faba-174	66	3	also	also	ADV
faba-174	66	4	does	do	AUX
faba-174	66	5	not	not	PART
faba-174	66	6	discuss	discuss	VERB
faba-174	66	7	audit	audit	NOUN
faba-174	66	8	delay	delay	NOUN
faba-174	66	9	in	in	ADP
faba-174	66	10	corporate	corporate	ADJ
faba-174	66	11	financial	financial	ADJ
faba-174	66	12	statements	statement	NOUN
faba-174	66	13	,	,	PUNCT
faba-174	66	14	but	but	CCONJ
faba-174	66	15	in	in	ADP
faba-174	66	16	the	the	DET
faba-174	66	17	public	public	ADJ
faba-174	66	18	or	or	CCONJ
faba-174	66	19	government	government	NOUN
faba-174	66	20	sector	sector	NOUN
faba-174	66	21	.	.	PUNCT
faba-174	67	1	the	the	DET
faba-174	67	2	timeliness	timeliness	NOUN
faba-174	67	3	of	of	ADP
faba-174	67	4	financial	financial	ADJ
faba-174	67	5	statements	statement	NOUN
faba-174	67	6	must	must	AUX
faba-174	67	7	be	be	AUX
faba-174	67	8	considered	consider	VERB
faba-174	67	9	because	because	SCONJ
faba-174	67	10	it	it	PRON
faba-174	67	11	affects	affect	VERB
faba-174	67	12	the	the	DET
faba-174	67	13	quality	quality	NOUN
faba-174	67	14	of	of	ADP
faba-174	67	15	lkpd	lkpd	ADJ
faba-174	67	16	.	.	PUNCT
faba-174	68	1	in	in	ADP
faba-174	68	2	agencies	agency	NOUN
faba-174	68	3	,	,	PUNCT
faba-174	68	4	audited	audit	VERB
faba-174	68	5	lkpds	lkpds	NOUN
faba-174	68	6	provide	provide	VERB
faba-174	68	7	information	information	NOUN
faba-174	68	8	to	to	ADP
faba-174	68	9	the	the	DET
faba-174	68	10	public	public	ADJ
faba-174	68	11	and	and	CCONJ
faba-174	68	12	other	other	ADJ
faba-174	68	13	parties	party	NOUN
faba-174	68	14	on	on	ADP
faba-174	68	15	how	how	SCONJ
faba-174	68	16	important	important	ADJ
faba-174	68	17	it	it	PRON
faba-174	68	18	is	be	AUX
faba-174	68	19	to	to	PART
faba-174	68	20	provide	provide	VERB
faba-174	68	21	financial	financial	ADJ
faba-174	68	22	statements	statement	NOUN
faba-174	68	23	in	in	ADP
faba-174	68	24	a	a	DET
faba-174	68	25	timely	timely	ADJ
faba-174	68	26	manner	manner	NOUN
faba-174	68	27	(	(	PUNCT
faba-174	68	28	asni	asni	PROPN
faba-174	68	29	et	et	PROPN
faba-174	68	30	al	al	PROPN
faba-174	68	31	.	.	PROPN
faba-174	68	32	2017	2017	NUM
faba-174	68	33	)	)	PUNCT
faba-174	68	34	.	.	PUNCT
faba-174	69	1	several	several	ADJ
faba-174	69	2	other	other	ADJ
faba-174	69	3	considerations	consideration	NOUN
faba-174	69	4	for	for	ADP
faba-174	69	5	conducting	conduct	VERB
faba-174	69	6	research	research	NOUN
faba-174	69	7	related	relate	VERB
faba-174	69	8	to	to	ADP
faba-174	69	9	audit	audit	NOUN
faba-174	69	10	delay	delay	NOUN
faba-174	69	11	are	be	AUX
faba-174	69	12	the	the	DET
faba-174	69	13	phenomenon	phenomenon	NOUN
faba-174	69	14	of	of	ADP
faba-174	69	15	audit	audit	NOUN
faba-174	69	16	delay	delay	NOUN
faba-174	69	17	in	in	ADP
faba-174	69	18	the	the	DET
faba-174	69	19	supreme	supreme	PROPN
faba-174	69	20	audit	audit	PROPN
faba-174	69	21	agency	agency	PROPN
faba-174	69	22	(	(	PUNCT
faba-174	69	23	bpk	bpk	PROPN
faba-174	69	24	)	)	PUNCT
faba-174	69	25	of	of	ADP
faba-174	69	26	the	the	DET
faba-174	69	27	provincial	provincial	ADJ
faba-174	69	28	government	government	NOUN
faba-174	69	29	in	in	ADP
faba-174	69	30	indonesia	indonesia	PROPN
faba-174	69	31	which	which	PRON
faba-174	69	32	still	still	ADV
faba-174	69	33	experiences	experience	VERB
faba-174	69	34	untimeliness	untimeliness	ADV
faba-174	69	35	in	in	ADP
faba-174	69	36	issuing	issue	VERB
faba-174	69	37	lhp	lhp	NOUN
faba-174	69	38	on	on	ADP
faba-174	69	39	lkpd	lkpd	ADJ
faba-174	69	40	.	.	PUNCT
faba-174	70	1	this	this	DET
faba-174	70	2	research	research	NOUN
faba-174	70	3	is	be	AUX
faba-174	70	4	expected	expect	VERB
faba-174	70	5	so	so	SCONJ
faba-174	70	6	that	that	SCONJ
faba-174	70	7	the	the	DET
faba-174	70	8	provincial	provincial	ADJ
faba-174	70	9	government	government	NOUN
faba-174	70	10	in	in	ADP
faba-174	70	11	indonesia	indonesia	PROPN
faba-174	70	12	can	can	AUX
faba-174	70	13	be	be	AUX
faba-174	70	14	more	more	ADV
faba-174	70	15	relevant	relevant	ADJ
faba-174	70	16	and	and	CCONJ
faba-174	70	17	ensure	ensure	VERB
faba-174	70	18	timeliness	timeliness	NOUN
faba-174	70	19	in	in	ADP
faba-174	70	20	presenting	present	VERB
faba-174	70	21	financial	financial	ADJ
faba-174	70	22	statements	statement	NOUN
faba-174	70	23	,	,	PUNCT
faba-174	70	24	where	where	SCONJ
faba-174	70	25	in	in	ADP
faba-174	70	26	the	the	DET
faba-174	70	27	end	end	NOUN
faba-174	70	28	the	the	DET
faba-174	70	29	inspection	inspection	NOUN
faba-174	70	30	process	process	NOUN
faba-174	70	31	can	can	AUX
faba-174	70	32	be	be	AUX
faba-174	70	33	accelerated	accelerate	VERB
faba-174	70	34	and	and	CCONJ
faba-174	70	35	will	will	AUX
faba-174	70	36	not	not	PART
faba-174	70	37	cause	cause	VERB
faba-174	70	38	delays	delay	NOUN
faba-174	70	39	in	in	ADP
faba-174	70	40	the	the	DET
faba-174	70	41	publication	publication	NOUN
faba-174	70	42	of	of	ADP
faba-174	70	43	local	local	ADJ
faba-174	70	44	government	government	NOUN
faba-174	70	45	financial	financial	ADJ
faba-174	70	46	statements	statement	NOUN
faba-174	70	47	.	.	PUNCT
faba-174	71	1	literature	literature	NOUN
faba-174	71	2	review	review	PROPN
faba-174	71	3	and	and	CCONJ
faba-174	71	4	hypothesis	hypothesis	NOUN
faba-174	71	5	development	development	NOUN
faba-174	71	6	agency	agency	PROPN
faba-174	71	7	theory	theory	NOUN
faba-174	71	8	the	the	DET
faba-174	71	9	theory	theory	NOUN
faba-174	71	10	that	that	PRON
faba-174	71	11	describes	describe	VERB
faba-174	71	12	the	the	DET
faba-174	71	13	relationship	relationship	NOUN
faba-174	71	14	that	that	PRON
faba-174	71	15	exists	exist	VERB
faba-174	71	16	between	between	ADP
faba-174	71	17	principals	principal	NOUN
faba-174	71	18	(	(	PUNCT
faba-174	71	19	shareholders	shareholder	NOUN
faba-174	71	20	)	)	PUNCT
faba-174	71	21	and	and	CCONJ
faba-174	71	22	agents	agent	NOUN
faba-174	71	23	petrisia	petrisia	PROPN
faba-174	71	24	,	,	PUNCT
faba-174	71	25	dewata	dewata	ADJ
faba-174	71	26	,	,	PUNCT
faba-174	71	27	dwitayanti	dwitayanti	PROPN
faba-174	71	28	,	,	PUNCT
faba-174	71	29	jauhari	jauhari	NOUN
faba-174	71	30	/	/	SYM
faba-174	71	31	finance	finance	NOUN
faba-174	71	32	,	,	PUNCT
faba-174	71	33	accounting	accounting	NOUN
faba-174	71	34	and	and	CCONJ
faba-174	71	35	business	business	NOUN
faba-174	71	36	analysis	analysis	NOUN
faba-174	71	37	,	,	PUNCT
faba-174	71	38	volume	volume	NOUN
faba-174	71	39	6	6	NUM
faba-174	71	40	,	,	PUNCT
faba-174	71	41	issue	issue	NOUN
faba-174	71	42	1	1	NUM
faba-174	71	43	,	,	PUNCT
faba-174	71	44	2024	2024	NUM
faba-174	71	45	45	45	NUM
faba-174	71	46	(	(	PUNCT
faba-174	71	47	management	management	NOUN
faba-174	71	48	)	)	PUNCT
faba-174	71	49	is	be	AUX
faba-174	71	50	defined	define	VERB
faba-174	71	51	as	as	ADP
faba-174	71	52	agency	agency	NOUN
faba-174	71	53	theory	theory	NOUN
faba-174	71	54	,	,	PUNCT
faba-174	71	55	jensen	jensen	PROPN
faba-174	71	56	and	and	CCONJ
faba-174	71	57	meckling	meckling	NOUN
faba-174	71	58	(	(	PUNCT
faba-174	71	59	1976	1976	NUM
faba-174	71	60	)	)	PUNCT
faba-174	71	61	.	.	PUNCT
faba-174	72	1	the	the	DET
faba-174	72	2	governance	governance	NOUN
faba-174	72	3	relationship	relationship	NOUN
faba-174	72	4	in	in	ADP
faba-174	72	5	this	this	DET
faba-174	72	6	theory	theory	NOUN
faba-174	72	7	is	be	AUX
faba-174	72	8	experienced	experience	VERB
faba-174	72	9	between	between	ADP
faba-174	72	10	the	the	DET
faba-174	72	11	public	public	ADJ
faba-174	72	12	(	(	PUNCT
faba-174	72	13	principal	principal	NOUN
faba-174	72	14	)	)	PUNCT
faba-174	72	15	and	and	CCONJ
faba-174	72	16	the	the	DET
faba-174	72	17	government	government	NOUN
faba-174	72	18	(	(	PUNCT
faba-174	72	19	agent	agent	NOUN
faba-174	72	20	)	)	PUNCT
faba-174	72	21	.	.	PUNCT
faba-174	73	1	information	information	NOUN
faba-174	73	2	asymmetry	asymmetry	NOUN
faba-174	73	3	is	be	AUX
faba-174	73	4	an	an	DET
faba-174	73	5	agency	agency	NOUN
faba-174	73	6	problem	problem	NOUN
faba-174	73	7	that	that	PRON
faba-174	73	8	is	be	AUX
faba-174	73	9	often	often	ADV
faba-174	73	10	encountered	encounter	VERB
faba-174	73	11	.	.	PUNCT
faba-174	74	1	the	the	DET
faba-174	74	2	public	public	NOUN
faba-174	74	3	depends	depend	VERB
faba-174	74	4	on	on	ADP
faba-174	74	5	the	the	DET
faba-174	74	6	information	information	NOUN
faba-174	74	7	provided	provide	VERB
faba-174	74	8	by	by	ADP
faba-174	74	9	government	government	NOUN
faba-174	74	10	,	,	PUNCT
faba-174	74	11	and	and	CCONJ
faba-174	74	12	the	the	DET
faba-174	74	13	government	government	NOUN
faba-174	74	14	is	be	AUX
faba-174	74	15	aware	aware	ADJ
faba-174	74	16	of	of	ADP
faba-174	74	17	the	the	DET
faba-174	74	18	circumstances	circumstance	NOUN
faba-174	74	19	that	that	PRON
faba-174	74	20	it	it	PRON
faba-174	74	21	faces	face	VERB
faba-174	74	22	.	.	PUNCT
faba-174	75	1	in	in	ADP
faba-174	75	2	the	the	DET
faba-174	75	3	public	public	ADJ
faba-174	75	4	sector	sector	NOUN
faba-174	75	5	concept	concept	NOUN
faba-174	75	6	,	,	PUNCT
faba-174	75	7	the	the	DET
faba-174	75	8	government	government	NOUN
faba-174	75	9	,	,	PUNCT
faba-174	75	10	which	which	PRON
faba-174	75	11	acts	act	VERB
faba-174	75	12	as	as	ADP
faba-174	75	13	an	an	DET
faba-174	75	14	agent	agent	NOUN
faba-174	75	15	,	,	PUNCT
faba-174	75	16	obtains	obtain	VERB
faba-174	75	17	a	a	DET
faba-174	75	18	mandate	mandate	NOUN
faba-174	75	19	for	for	ADP
faba-174	75	20	governance	governance	NOUN
faba-174	75	21	from	from	ADP
faba-174	75	22	the	the	DET
faba-174	75	23	public	public	NOUN
faba-174	75	24	which	which	PRON
faba-174	75	25	is	be	AUX
faba-174	75	26	useful	useful	ADJ
faba-174	75	27	in	in	ADP
faba-174	75	28	achieving	achieve	VERB
faba-174	75	29	public	public	ADJ
faba-174	75	30	welfare	welfare	NOUN
faba-174	75	31	and	and	CCONJ
faba-174	75	32	submitting	submit	VERB
faba-174	75	33	local	local	ADJ
faba-174	75	34	government	government	NOUN
faba-174	75	35	financial	financial	ADJ
faba-174	75	36	statements	statement	NOUN
faba-174	75	37	.	.	PUNCT
faba-174	76	1	therefore	therefore	ADV
faba-174	76	2	,	,	PUNCT
faba-174	76	3	the	the	DET
faba-174	76	4	timeliness	timeliness	NOUN
faba-174	76	5	of	of	ADP
faba-174	76	6	financial	financial	ADJ
faba-174	76	7	statements	statement	NOUN
faba-174	76	8	is	be	AUX
faba-174	76	9	carried	carry	VERB
faba-174	76	10	out	out	ADP
faba-174	76	11	as	as	ADP
faba-174	76	12	a	a	DET
faba-174	76	13	criterion	criterion	NOUN
faba-174	76	14	of	of	ADP
faba-174	76	15	the	the	DET
faba-174	76	16	government	government	NOUN
faba-174	76	17	's	's	PART
faba-174	76	18	responsibility	responsibility	NOUN
faba-174	76	19	as	as	ADP
faba-174	76	20	an	an	DET
faba-174	76	21	agent	agent	NOUN
faba-174	76	22	to	to	ADP
faba-174	76	23	the	the	DET
faba-174	76	24	public	public	NOUN
faba-174	76	25	as	as	ADP
faba-174	76	26	a	a	DET
faba-174	76	27	principal	principal	NOUN
faba-174	76	28	.	.	PUNCT
faba-174	77	1	this	this	PRON
faba-174	77	2	is	be	AUX
faba-174	77	3	done	do	VERB
faba-174	77	4	so	so	SCONJ
faba-174	77	5	that	that	SCONJ
faba-174	77	6	government	government	NOUN
faba-174	77	7	financial	financial	ADJ
faba-174	77	8	information	information	NOUN
faba-174	77	9	will	will	AUX
faba-174	77	10	be	be	AUX
faba-174	77	11	useful	useful	ADJ
faba-174	77	12	and	and	CCONJ
faba-174	77	13	right	right	ADJ
faba-174	77	14	on	on	ADP
faba-174	77	15	target	target	NOUN
faba-174	77	16	.	.	PUNCT
faba-174	78	1	compliance	compliance	NOUN
faba-174	78	2	theory	theory	NOUN
faba-174	78	3	local	local	ADJ
faba-174	78	4	government	government	NOUN
faba-174	78	5	engagement	engagement	NOUN
faba-174	78	6	complies	complie	NOUN
faba-174	78	7	with	with	ADP
faba-174	78	8	applicable	applicable	ADJ
faba-174	78	9	laws	law	NOUN
faba-174	78	10	and	and	CCONJ
faba-174	78	11	regulations	regulation	NOUN
faba-174	78	12	.	.	PUNCT
faba-174	79	1	compliance	compliance	NOUN
faba-174	79	2	theory	theory	NOUN
faba-174	79	3	in	in	ADP
faba-174	79	4	the	the	DET
faba-174	79	5	number	number	NOUN
faba-174	79	6	of	of	ADP
faba-174	79	7	accounting	accounting	NOUN
faba-174	79	8	entities	entity	NOUN
faba-174	79	9	takes	take	VERB
faba-174	79	10	responsibility	responsibility	NOUN
faba-174	79	11	for	for	ADP
faba-174	79	12	financial	financial	ADJ
faba-174	79	13	statements	statement	NOUN
faba-174	79	14	as	as	ADP
faba-174	79	15	an	an	DET
faba-174	79	16	absolute	absolute	ADJ
faba-174	79	17	matter	matter	NOUN
faba-174	79	18	on	on	ADP
faba-174	79	19	disclosing	disclose	VERB
faba-174	79	20	information	information	NOUN
faba-174	79	21	based	base	VERB
faba-174	79	22	on	on	ADP
faba-174	79	23	laws	law	NOUN
faba-174	79	24	and	and	CCONJ
faba-174	79	25	regulations	regulation	NOUN
faba-174	79	26	and	and	CCONJ
faba-174	79	27	government	government	NOUN
faba-174	79	28	accounting	accounting	NOUN
faba-174	79	29	standards	standard	NOUN
faba-174	79	30	.	.	PUNCT
faba-174	80	1	audit	audit	NOUN
faba-174	80	2	delay	delay	NOUN
faba-174	80	3	will	will	AUX
faba-174	80	4	be	be	AUX
faba-174	80	5	faster	fast	ADJ
faba-174	80	6	if	if	SCONJ
faba-174	80	7	the	the	DET
faba-174	80	8	accounting	accounting	NOUN
faba-174	80	9	entity	entity	NOUN
faba-174	80	10	is	be	AUX
faba-174	80	11	compliant	compliant	ADJ
faba-174	80	12	in	in	ADP
faba-174	80	13	submitting	submit	VERB
faba-174	80	14	financial	financial	ADJ
faba-174	80	15	statements	statement	NOUN
faba-174	80	16	.	.	PUNCT
faba-174	81	1	this	this	DET
faba-174	81	2	theory	theory	NOUN
faba-174	81	3	moves	move	VERB
faba-174	81	4	to	to	PART
faba-174	81	5	be	be	AUX
faba-174	81	6	more	more	ADV
faba-174	81	7	compliant	compliant	ADJ
faba-174	81	8	with	with	ADP
faba-174	81	9	applicable	applicable	ADJ
faba-174	81	10	regulations	regulation	NOUN
faba-174	81	11	,	,	PUNCT
faba-174	81	12	in	in	ADP
faba-174	81	13	line	line	NOUN
faba-174	81	14	with	with	ADP
faba-174	81	15	the	the	DET
faba-174	81	16	government	government	NOUN
faba-174	81	17	's	's	PART
faba-174	81	18	obligation	obligation	NOUN
faba-174	81	19	to	to	PART
faba-174	81	20	statements	statement	NOUN
faba-174	81	21	its	its	PRON
faba-174	81	22	finances	finance	NOUN
faba-174	81	23	in	in	ADP
faba-174	81	24	a	a	DET
faba-174	81	25	timely	timely	ADJ
faba-174	81	26	manner	manner	NOUN
faba-174	81	27	.	.	PUNCT
faba-174	82	1	in	in	ADP
faba-174	82	2	the	the	DET
faba-174	82	3	context	context	NOUN
faba-174	82	4	of	of	ADP
faba-174	82	5	the	the	DET
faba-174	82	6	theory	theory	NOUN
faba-174	82	7	of	of	ADP
faba-174	82	8	local	local	ADJ
faba-174	82	9	government	government	NOUN
faba-174	82	10	compliance	compliance	NOUN
faba-174	82	11	in	in	ADP
faba-174	82	12	complying	comply	VERB
faba-174	82	13	with	with	ADP
faba-174	82	14	the	the	DET
faba-174	82	15	provisions	provision	NOUN
faba-174	82	16	of	of	ADP
faba-174	82	17	laws	law	NOUN
faba-174	82	18	and	and	CCONJ
faba-174	82	19	regulations	regulation	NOUN
faba-174	82	20	so	so	SCONJ
faba-174	82	21	that	that	SCONJ
faba-174	82	22	the	the	DET
faba-174	82	23	audit	audit	NOUN
faba-174	82	24	process	process	NOUN
faba-174	82	25	can	can	AUX
faba-174	82	26	minimize	minimize	VERB
faba-174	82	27	the	the	DET
faba-174	82	28	number	number	NOUN
faba-174	82	29	of	of	ADP
faba-174	82	30	audit	audit	NOUN
faba-174	82	31	findings	finding	NOUN
faba-174	82	32	on	on	ADP
faba-174	82	33	financial	financial	ADJ
faba-174	82	34	statements	statement	NOUN
faba-174	82	35	and	and	CCONJ
faba-174	82	36	can	can	AUX
faba-174	82	37	indicate	indicate	VERB
faba-174	82	38	good	good	ADJ
faba-174	82	39	financial	financial	ADJ
faba-174	82	40	management	management	NOUN
faba-174	82	41	.	.	PUNCT
faba-174	83	1	audit	audit	NOUN
faba-174	83	2	delay	delay	VERB
faba-174	83	3	the	the	DET
faba-174	83	4	length	length	NOUN
faba-174	83	5	of	of	ADP
faba-174	83	6	time	time	NOUN
faba-174	83	7	required	require	VERB
faba-174	83	8	in	in	ADP
faba-174	83	9	completing	complete	VERB
faba-174	83	10	the	the	DET
faba-174	83	11	lkpd	lkpd	ADJ
faba-174	83	12	audit	audit	NOUN
faba-174	83	13	is	be	AUX
faba-174	83	14	more	more	ADV
faba-174	83	15	appropriately	appropriately	ADV
faba-174	83	16	called	call	VERB
faba-174	83	17	audit	audit	NOUN
faba-174	83	18	delay	delay	NOUN
faba-174	83	19	,	,	PUNCT
faba-174	83	20	which	which	PRON
faba-174	83	21	is	be	AUX
faba-174	83	22	calculated	calculate	VERB
faba-174	83	23	from	from	ADP
faba-174	83	24	the	the	DET
faba-174	83	25	number	number	NOUN
faba-174	83	26	of	of	ADP
faba-174	83	27	days	day	NOUN
faba-174	83	28	during	during	ADP
faba-174	83	29	the	the	DET
faba-174	83	30	issuance	issuance	NOUN
faba-174	83	31	of	of	ADP
faba-174	83	32	the	the	DET
faba-174	83	33	audit	audit	NOUN
faba-174	83	34	statements	statement	NOUN
faba-174	83	35	on	on	ADP
faba-174	83	36	the	the	DET
faba-174	83	37	lkpd	lkpd	NOUN
faba-174	83	38	starting	start	VERB
faba-174	83	39	from	from	ADP
faba-174	83	40	the	the	DET
faba-174	83	41	closing	closing	NOUN
faba-174	83	42	date	date	NOUN
faba-174	83	43	of	of	ADP
faba-174	83	44	the	the	DET
faba-174	83	45	fiscal	fiscal	ADJ
faba-174	83	46	year	year	NOUN
faba-174	83	47	,	,	PUNCT
faba-174	83	48	namely	namely	ADV
faba-174	83	49	december	december	PROPN
faba-174	83	50	until	until	SCONJ
faba-174	83	51	the	the	DET
faba-174	83	52	auditor	auditor	NOUN
faba-174	83	53	's	's	PART
faba-174	83	54	statements	statement	NOUN
faba-174	83	55	is	be	AUX
faba-174	83	56	stated	state	VERB
faba-174	83	57	.	.	PUNCT
faba-174	84	1	the	the	DET
faba-174	84	2	management	management	NOUN
faba-174	84	3	of	of	ADP
faba-174	84	4	the	the	DET
faba-174	84	5	entity	entity	NOUN
faba-174	84	6	as	as	ADP
faba-174	84	7	the	the	DET
faba-174	84	8	object	object	NOUN
faba-174	84	9	of	of	ADP
faba-174	84	10	examination	examination	NOUN
faba-174	84	11	is	be	AUX
faba-174	84	12	responsible	responsible	ADJ
faba-174	84	13	according	accord	VERB
faba-174	84	14	to	to	ADP
faba-174	84	15	bpk	bpk	NOUN
faba-174	84	16	regulation	regulation	NOUN
faba-174	84	17	number	number	NOUN
faba-174	84	18	1	1	NUM
faba-174	84	19	of	of	ADP
faba-174	84	20	2017	2017	NUM
faba-174	84	21	,	,	PUNCT
faba-174	84	22	which	which	PRON
faba-174	84	23	is	be	AUX
faba-174	84	24	to	to	PART
faba-174	84	25	prepare	prepare	VERB
faba-174	84	26	and	and	CCONJ
faba-174	84	27	submit	submit	VERB
faba-174	84	28	in	in	ADP
faba-174	84	29	a	a	DET
faba-174	84	30	timely	timely	ADJ
faba-174	84	31	manner	manner	NOUN
faba-174	84	32	its	its	PRON
faba-174	84	33	financial	financial	ADJ
faba-174	84	34	statements	statement	NOUN
faba-174	84	35	.	.	PUNCT
faba-174	85	1	starting	start	VERB
faba-174	85	2	three	three	NUM
faba-174	85	3	months	month	NOUN
faba-174	85	4	after	after	ADP
faba-174	85	5	the	the	DET
faba-174	85	6	end	end	NOUN
faba-174	85	7	of	of	ADP
faba-174	85	8	the	the	DET
faba-174	85	9	fiscal	fiscal	ADJ
faba-174	85	10	year	year	NOUN
faba-174	85	11	must	must	AUX
faba-174	85	12	submit	submit	VERB
faba-174	85	13	financial	financial	ADJ
faba-174	85	14	statements	statement	NOUN
faba-174	85	15	in	in	ADP
faba-174	85	16	accordance	accordance	NOUN
faba-174	85	17	with	with	ADP
faba-174	85	18	the	the	DET
faba-174	85	19	provisions	provision	NOUN
faba-174	85	20	to	to	ADP
faba-174	85	21	bpk	bpk	NOUN
faba-174	85	22	which	which	PRON
faba-174	85	23	will	will	AUX
faba-174	85	24	then	then	ADV
faba-174	85	25	go	go	VERB
faba-174	85	26	through	through	ADP
faba-174	85	27	the	the	DET
faba-174	85	28	inspection	inspection	NOUN
faba-174	85	29	process	process	NOUN
faba-174	85	30	.	.	PUNCT
faba-174	86	1	at	at	ADP
faba-174	86	2	the	the	DET
faba-174	86	3	end	end	NOUN
faba-174	86	4	of	of	ADP
faba-174	86	5	the	the	DET
faba-174	86	6	examination	examination	NOUN
faba-174	86	7	process	process	NOUN
faba-174	86	8	,	,	PUNCT
faba-174	86	9	it	it	PRON
faba-174	86	10	is	be	AUX
faba-174	86	11	an	an	DET
faba-174	86	12	obligation	obligation	NOUN
faba-174	86	13	for	for	SCONJ
faba-174	86	14	bpk	bpk	NOUN
faba-174	86	15	to	to	PART
faba-174	86	16	provide	provide	VERB
faba-174	86	17	lhp	lhp	NOUN
faba-174	86	18	on	on	ADP
faba-174	86	19	lkpd	lkpd	PROPN
faba-174	86	20	to	to	PART
faba-174	86	21	be	be	AUX
faba-174	86	22	submitted	submit	VERB
faba-174	86	23	to	to	ADP
faba-174	86	24	dprd	dprd	VERB
faba-174	86	25	with	with	ADP
faba-174	86	26	a	a	DET
faba-174	86	27	deadline	deadline	NOUN
faba-174	86	28	of	of	ADP
faba-174	86	29	two	two	NUM
faba-174	86	30	months	month	NOUN
faba-174	86	31	after	after	ADP
faba-174	86	32	receipt	receipt	NOUN
faba-174	86	33	of	of	ADP
faba-174	86	34	lkpd	lkpd	ADJ
faba-174	86	35	.	.	PUNCT
faba-174	87	1	audit	audit	NOUN
faba-174	87	2	delay	delay	NOUN
faba-174	87	3	is	be	AUX
faba-174	87	4	measured	measure	VERB
faba-174	87	5	based	base	VERB
faba-174	87	6	on	on	ADP
faba-174	87	7	the	the	DET
faba-174	87	8	number	number	NOUN
faba-174	87	9	of	of	ADP
faba-174	87	10	days	day	NOUN
faba-174	87	11	starting	start	VERB
faba-174	87	12	from	from	ADP
faba-174	87	13	the	the	DET
faba-174	87	14	submission	submission	NOUN
faba-174	87	15	of	of	ADP
faba-174	87	16	the	the	DET
faba-174	87	17	lkpd	lkpd	NOUN
faba-174	87	18	until	until	ADP
faba-174	87	19	the	the	DET
faba-174	87	20	availability	availability	NOUN
faba-174	87	21	of	of	ADP
faba-174	87	22	the	the	DET
faba-174	87	23	lhp	lhp	NOUN
faba-174	87	24	by	by	ADP
faba-174	87	25	the	the	DET
faba-174	87	26	bpk	bpk	NOUN
faba-174	87	27	to	to	ADP
faba-174	87	28	the	the	DET
faba-174	87	29	dpr	dpr	PROPN
faba-174	87	30	,	,	PUNCT
faba-174	87	31	which	which	PRON
faba-174	87	32	shows	show	VERB
faba-174	87	33	that	that	SCONJ
faba-174	87	34	the	the	DET
faba-174	87	35	audit	audit	NOUN
faba-174	87	36	delay	delay	NOUN
faba-174	87	37	deadline	deadline	NOUN
faba-174	87	38	does	do	AUX
faba-174	87	39	not	not	PART
faba-174	87	40	exceed	exceed	VERB
faba-174	87	41	may	may	AUX
faba-174	87	42	31	31	NUM
faba-174	87	43	(	(	PUNCT
faba-174	87	44	karlina	karlina	NOUN
faba-174	87	45	et	et	PROPN
faba-174	87	46	al	al	PROPN
faba-174	87	47	.	.	PROPN
faba-174	87	48	2018	2018	NUM
faba-174	87	49	)	)	PUNCT
faba-174	87	50	.	.	PUNCT
faba-174	88	1	the	the	DET
faba-174	88	2	process	process	NOUN
faba-174	88	3	of	of	ADP
faba-174	88	4	examining	examine	VERB
faba-174	88	5	financial	financial	ADJ
faba-174	88	6	statements	statement	NOUN
faba-174	88	7	takes	take	VERB
faba-174	88	8	time	time	NOUN
faba-174	88	9	so	so	SCONJ
faba-174	88	10	that	that	SCONJ
faba-174	88	11	it	it	PRON
faba-174	88	12	can	can	AUX
faba-174	88	13	result	result	VERB
faba-174	88	14	in	in	ADP
faba-174	88	15	audit	audit	NOUN
faba-174	88	16	delay	delay	NOUN
faba-174	88	17	.	.	PUNCT
faba-174	89	1	audit	audit	NOUN
faba-174	89	2	delay	delay	NOUN
faba-174	89	3	results	result	NOUN
faba-174	89	4	in	in	ADP
faba-174	89	5	low	low	ADJ
faba-174	89	6	quality	quality	NOUN
faba-174	89	7	financial	financial	ADJ
faba-174	89	8	information	information	NOUN
faba-174	89	9	which	which	PRON
faba-174	89	10	can	can	AUX
faba-174	89	11	indicate	indicate	VERB
faba-174	89	12	the	the	DET
faba-174	89	13	level	level	NOUN
faba-174	89	14	of	of	ADP
faba-174	89	15	inconsistency	inconsistency	NOUN
faba-174	89	16	of	of	ADP
faba-174	89	17	decisions	decision	NOUN
faba-174	89	18	based	base	VERB
faba-174	89	19	on	on	ADP
faba-174	89	20	published	publish	VERB
faba-174	89	21	information	information	NOUN
faba-174	89	22	.	.	PUNCT
faba-174	90	1	audit	audit	NOUN
faba-174	90	2	delay	delay	NOUN
faba-174	90	3	that	that	PRON
faba-174	90	4	exceeds	exceed	VERB
faba-174	90	5	the	the	DET
faba-174	90	6	statutory	statutory	ADJ
faba-174	90	7	deadline	deadline	NOUN
faba-174	90	8	will	will	AUX
faba-174	90	9	have	have	VERB
faba-174	90	10	an	an	DET
faba-174	90	11	impact	impact	NOUN
faba-174	90	12	on	on	ADP
faba-174	90	13	the	the	DET
faba-174	90	14	delay	delay	NOUN
faba-174	90	15	in	in	ADP
faba-174	90	16	the	the	DET
faba-174	90	17	publication	publication	NOUN
faba-174	90	18	of	of	ADP
faba-174	90	19	local	local	ADJ
faba-174	90	20	government	government	NOUN
faba-174	90	21	financial	financial	ADJ
faba-174	90	22	statements	statement	NOUN
faba-174	90	23	,	,	PUNCT
faba-174	90	24	this	this	PRON
faba-174	90	25	signaling	signal	VERB
faba-174	90	26	an	an	DET
faba-174	90	27	error	error	NOUN
faba-174	90	28	in	in	ADP
faba-174	90	29	the	the	DET
faba-174	90	30	financial	financial	ADJ
faba-174	90	31	statements	statement	NOUN
faba-174	90	32	for	for	ADP
faba-174	90	33	local	local	ADJ
faba-174	90	34	governments	government	NOUN
faba-174	90	35	,	,	PUNCT
faba-174	90	36	so	so	SCONJ
faba-174	90	37	that	that	SCONJ
faba-174	90	38	the	the	DET
faba-174	90	39	time	time	NOUN
faba-174	90	40	span	span	NOUN
faba-174	90	41	required	require	VERB
faba-174	90	42	for	for	ADP
faba-174	90	43	examination	examination	NOUN
faba-174	90	44	will	will	AUX
faba-174	90	45	be	be	AUX
faba-174	90	46	longer	long	ADJ
faba-174	90	47	.	.	PUNCT
faba-174	91	1	size	size	NOUN
faba-174	91	2	of	of	ADP
faba-174	91	3	government	government	NOUN
faba-174	91	4	the	the	DET
faba-174	91	5	size	size	NOUN
faba-174	91	6	of	of	ADP
faba-174	91	7	the	the	DET
faba-174	91	8	government	government	NOUN
faba-174	91	9	is	be	AUX
faba-174	91	10	said	say	VERB
faba-174	91	11	to	to	PART
faba-174	91	12	resemble	resemble	VERB
faba-174	91	13	a	a	DET
faba-174	91	14	picture	picture	NOUN
faba-174	91	15	where	where	SCONJ
faba-174	91	16	the	the	DET
faba-174	91	17	government	government	NOUN
faba-174	91	18	is	be	AUX
faba-174	91	19	classified	classify	VERB
faba-174	91	20	in	in	ADP
faba-174	91	21	to	to	ADP
faba-174	91	22	the	the	DET
faba-174	91	23	category	category	NOUN
faba-174	91	24	of	of	ADP
faba-174	91	25	a	a	DET
faba-174	91	26	large	large	ADJ
faba-174	91	27	government	government	NOUN
faba-174	91	28	or	or	CCONJ
faba-174	91	29	a	a	DET
faba-174	91	30	small	small	ADJ
faba-174	91	31	government	government	NOUN
faba-174	91	32	based	base	VERB
faba-174	91	33	on	on	ADP
faba-174	91	34	the	the	DET
faba-174	91	35	amount	amount	NOUN
faba-174	91	36	of	of	ADP
faba-174	91	37	government	government	NOUN
faba-174	91	38	assets	asset	NOUN
faba-174	91	39	as	as	ADP
faba-174	91	40	a	a	DET
faba-174	91	41	measurement	measurement	NOUN
faba-174	91	42	scale	scale	NOUN
faba-174	91	43	used	use	VERB
faba-174	91	44	.	.	PUNCT
faba-174	92	1	the	the	DET
faba-174	92	2	total	total	ADJ
faba-174	92	3	assets	asset	NOUN
faba-174	92	4	of	of	ADP
faba-174	92	5	each	each	DET
faba-174	92	6	government	government	NOUN
faba-174	92	7	are	be	AUX
faba-174	92	8	shown	show	VERB
faba-174	92	9	in	in	ADP
faba-174	92	10	the	the	DET
faba-174	92	11	financial	financial	ADJ
faba-174	92	12	statements	statement	NOUN
faba-174	92	13	for	for	ADP
faba-174	92	14	local	local	ADJ
faba-174	92	15	governments	government	NOUN
faba-174	92	16	on	on	ADP
faba-174	92	17	the	the	DET
faba-174	92	18	balance	balance	NOUN
faba-174	92	19	sheet	sheet	NOUN
faba-174	92	20	for	for	ADP
faba-174	92	21	the	the	DET
faba-174	92	22	fiscal	fiscal	ADJ
faba-174	92	23	year	year	NOUN
faba-174	92	24	in	in	ADP
faba-174	92	25	question	question	NOUN
faba-174	92	26	.	.	PUNCT
faba-174	93	1	small	small	ADJ
faba-174	93	2	government	government	NOUN
faba-174	93	3	,	,	PUNCT
faba-174	93	4	a	a	DET
faba-174	93	5	large	large	ADJ
faba-174	93	6	government	government	NOUN
faba-174	93	7	's	's	PART
faba-174	93	8	capacity	capacity	NOUN
faba-174	93	9	is	be	AUX
faba-174	93	10	determined	determine	VERB
faba-174	93	11	by	by	ADP
faba-174	93	12	its	its	PRON
faba-174	93	13	assets	asset	NOUN
faba-174	93	14	.	.	PUNCT
faba-174	94	1	the	the	DET
faba-174	94	2	large	large	ADJ
faba-174	94	3	size	size	NOUN
faba-174	94	4	of	of	ADP
faba-174	94	5	local	local	ADJ
faba-174	94	6	tends	tend	VERB
faba-174	94	7	to	to	PART
faba-174	94	8	be	be	AUX
faba-174	94	9	encouraged	encourage	VERB
faba-174	94	10	by	by	ADP
faba-174	94	11	good	good	ADJ
faba-174	94	12	management	management	NOUN
faba-174	94	13	,	,	PUNCT
faba-174	94	14	so	so	CCONJ
faba-174	94	15	the	the	DET
faba-174	94	16	audit	audit	NOUN
faba-174	94	17	delay	delay	NOUN
faba-174	94	18	will	will	AUX
faba-174	94	19	be	be	AUX
faba-174	94	20	smaller	small	ADJ
faba-174	94	21	(	(	PUNCT
faba-174	94	22	wibowo	wibowo	NOUN
faba-174	94	23	and	and	CCONJ
faba-174	94	24	purwaningsih	purwaningsih	NOUN
faba-174	94	25	2019	2019	NUM
faba-174	94	26	)	)	PUNCT
faba-174	94	27	.	.	PUNCT
faba-174	95	1	local	local	ADJ
faba-174	95	2	governments	government	NOUN
faba-174	95	3	with	with	ADP
faba-174	95	4	a	a	DET
faba-174	95	5	large	large	ADJ
faba-174	95	6	number	number	NOUN
faba-174	95	7	of	of	ADP
faba-174	95	8	assets	asset	NOUN
faba-174	95	9	will	will	AUX
faba-174	95	10	relatively	relatively	ADV
faba-174	95	11	help	help	VERB
faba-174	95	12	government	government	NOUN
faba-174	95	13	operations	operation	NOUN
faba-174	95	14	because	because	SCONJ
faba-174	95	15	large	large	ADJ
faba-174	95	16	-	-	PUNCT
faba-174	95	17	scale	scale	NOUN
faba-174	95	18	local	local	ADJ
faba-174	95	19	governments	government	NOUN
faba-174	95	20	are	be	AUX
faba-174	95	21	required	require	VERB
faba-174	95	22	to	to	PART
faba-174	95	23	disclose	disclose	VERB
faba-174	95	24	their	their	PRON
faba-174	95	25	financial	financial	ADJ
faba-174	95	26	statements	statement	NOUN
faba-174	95	27	in	in	ADP
faba-174	95	28	a	a	DET
faba-174	95	29	timely	timely	ADJ
faba-174	95	30	manner	manner	NOUN
faba-174	95	31	.	.	PUNCT
faba-174	96	1	carried	carry	VERB
faba-174	96	2	out	out	ADP
faba-174	96	3	due	due	ADP
faba-174	96	4	to	to	ADP
faba-174	96	5	the	the	DET
faba-174	96	6	substantial	substantial	ADJ
faba-174	96	7	obligation	obligation	NOUN
faba-174	96	8	that	that	PRON
faba-174	96	9	comes	come	VERB
faba-174	96	10	with	with	ADP
faba-174	96	11	managing	manage	VERB
faba-174	96	12	the	the	DET
faba-174	96	13	government	government	NOUN
faba-174	96	14	's	's	PART
faba-174	96	15	vast	vast	ADJ
faba-174	96	16	asset	asset	NOUN
faba-174	96	17	base	base	NOUN
faba-174	96	18	,	,	PUNCT
faba-174	96	19	which	which	PRON
faba-174	96	20	includes	include	VERB
faba-174	96	21	financial	financial	ADJ
faba-174	96	22	statements	statement	NOUN
faba-174	96	23	.	.	PUNCT
faba-174	97	1	several	several	ADJ
faba-174	97	2	studies	study	NOUN
faba-174	97	3	have	have	AUX
faba-174	97	4	been	be	AUX
faba-174	97	5	conducted	conduct	VERB
faba-174	97	6	,	,	PUNCT
faba-174	97	7	especially	especially	ADV
faba-174	97	8	in	in	ADP
faba-174	97	9	the	the	DET
faba-174	97	10	government	government	NOUN
faba-174	97	11	sector	sector	NOUN
faba-174	97	12	,	,	PUNCT
faba-174	97	13	not	not	PART
faba-174	97	14	only	only	ADV
faba-174	97	15	the	the	DET
faba-174	97	16	number	number	NOUN
faba-174	97	17	of	of	ADP
faba-174	97	18	assets	asset	NOUN
faba-174	97	19	used	use	VERB
faba-174	97	20	as	as	ADP
faba-174	97	21	a	a	DET
faba-174	97	22	measurement	measurement	NOUN
faba-174	97	23	of	of	ADP
faba-174	97	24	the	the	DET
faba-174	97	25	size	size	NOUN
faba-174	97	26	of	of	ADP
faba-174	97	27	a	a	DET
faba-174	97	28	government	government	NOUN
faba-174	97	29	.	.	PUNCT
faba-174	98	1	the	the	DET
faba-174	98	2	size	size	NOUN
faba-174	98	3	of	of	ADP
faba-174	98	4	the	the	DET
faba-174	98	5	government	government	NOUN
faba-174	98	6	can	can	AUX
faba-174	98	7	be	be	AUX
faba-174	98	8	determined	determine	VERB
faba-174	98	9	by	by	ADP
faba-174	98	10	the	the	DET
faba-174	98	11	amount	amount	NOUN
faba-174	98	12	of	of	ADP
faba-174	98	13	regional	regional	ADJ
faba-174	98	14	income	income	NOUN
faba-174	98	15	,	,	PUNCT
faba-174	98	16	area	area	NOUN
faba-174	98	17	,	,	PUNCT
faba-174	98	18	population	population	NOUN
faba-174	98	19	density	density	NOUN
faba-174	98	20	,	,	PUNCT
faba-174	98	21	apbd	apbd	NOUN
faba-174	98	22	value	value	NOUN
faba-174	98	23	,	,	PUNCT
faba-174	98	24	number	number	NOUN
faba-174	98	25	of	of	ADP
faba-174	98	26	employees	employee	NOUN
faba-174	98	27	,	,	PUNCT
faba-174	98	28	and	and	CCONJ
faba-174	98	29	productivity	productivity	NOUN
faba-174	98	30	levels	level	NOUN
faba-174	98	31	.	.	PUNCT
faba-174	99	1	natural	natural	ADJ
faba-174	99	2	logarithm	logarithm	NOUN
faba-174	99	3	of	of	ADP
faba-174	99	4	the	the	DET
faba-174	99	5	total	total	ADJ
faba-174	99	6	assets	asset	NOUN
faba-174	99	7	(	(	PUNCT
faba-174	99	8	ln	ln	ADJ
faba-174	99	9	total	total	ADJ
faba-174	99	10	assets	asset	NOUN
faba-174	99	11	)	)	PUNCT
faba-174	99	12	,	,	PUNCT
faba-174	99	13	which	which	PRON
faba-174	99	14	is	be	AUX
faba-174	99	15	the	the	DET
faba-174	99	16	result	result	NOUN
faba-174	99	17	of	of	ADP
faba-174	99	18	converting	convert	VERB
faba-174	99	19	the	the	DET
faba-174	99	20	owned	own	VERB
faba-174	99	21	assets	asset	NOUN
faba-174	99	22	into	into	ADP
faba-174	99	23	an	an	DET
faba-174	99	24	amount	amount	NOUN
faba-174	99	25	,	,	PUNCT
faba-174	99	26	is	be	AUX
faba-174	99	27	used	use	VERB
faba-174	99	28	to	to	PART
faba-174	99	29	determine	determine	VERB
faba-174	99	30	the	the	DET
faba-174	99	31	size	size	NOUN
faba-174	99	32	of	of	ADP
faba-174	99	33	the	the	DET
faba-174	99	34	government	government	NOUN
faba-174	99	35	.	.	PUNCT
faba-174	100	1	assets	asset	NOUN
faba-174	100	2	owned	own	VERB
faba-174	100	3	by	by	ADP
faba-174	100	4	the	the	DET
faba-174	100	5	government	government	NOUN
faba-174	100	6	are	be	AUX
faba-174	100	7	as	as	ADP
faba-174	100	8	a	a	DET
faba-174	100	9	support	support	NOUN
faba-174	100	10	in	in	ADP
faba-174	100	11	providing	provide	VERB
faba-174	100	12	optimal	optimal	ADJ
faba-174	100	13	services	service	NOUN
faba-174	100	14	for	for	ADP
faba-174	100	15	the	the	DET
faba-174	100	16	community	community	NOUN
faba-174	100	17	.	.	PUNCT
faba-174	101	1	audit	audit	NOUN
faba-174	101	2	findings	finding	VERB
faba-174	101	3	the	the	DET
faba-174	101	4	data	datum	NOUN
faba-174	101	5	collected	collect	VERB
faba-174	101	6	,	,	PUNCT
faba-174	101	7	processed	process	VERB
faba-174	101	8	and	and	CCONJ
faba-174	101	9	tested	test	VERB
faba-174	101	10	in	in	ADP
faba-174	101	11	the	the	DET
faba-174	101	12	context	context	NOUN
faba-174	101	13	of	of	ADP
faba-174	101	14	conducting	conduct	VERB
faba-174	101	15	audits	audits	NOUN
faba-174	101	16	are	be	AUX
faba-174	101	17	provided	provide	VERB
faba-174	101	18	analytically	analytically	ADV
faba-174	101	19	based	base	VERB
faba-174	101	20	on	on	ADP
faba-174	101	21	elements	element	NOUN
faba-174	101	22	of	of	ADP
faba-174	101	23	recognition	recognition	NOUN
faba-174	101	24	of	of	ADP
faba-174	101	25	usefulness	usefulness	NOUN
faba-174	101	26	for	for	ADP
faba-174	101	27	interested	interested	ADJ
faba-174	101	28	parties	party	NOUN
faba-174	101	29	.	.	PUNCT
faba-174	102	1	audit	audit	NOUN
faba-174	102	2	findings	finding	NOUN
faba-174	102	3	contain	contain	VERB
faba-174	102	4	problems	problem	NOUN
faba-174	102	5	encountered	encounter	VERB
faba-174	102	6	while	while	SCONJ
faba-174	102	7	on	on	ADP
faba-174	102	8	-	-	PUNCT
faba-174	102	9	site	site	NOUN
faba-174	102	10	by	by	ADP
faba-174	102	11	the	the	DET
faba-174	102	12	auditor	auditor	NOUN
faba-174	102	13	,	,	PUNCT
faba-174	102	14	by	by	ADP
faba-174	102	15	identifying	identify	VERB
faba-174	102	16	deviations	deviation	NOUN
faba-174	102	17	that	that	PRON
faba-174	102	18	require	require	VERB
faba-174	102	19	acceptable	acceptable	ADJ
faba-174	102	20	corrective	corrective	ADJ
faba-174	102	21	action	action	NOUN
faba-174	102	22	(	(	PUNCT
faba-174	102	23	karlina	karlina	NOUN
faba-174	102	24	et	et	PROPN
faba-174	102	25	al	al	PROPN
faba-174	102	26	.	.	PROPN
faba-174	103	1	2018).the	2018).the	DET
faba-174	103	2	inspection	inspection	NOUN
faba-174	103	3	findings	finding	NOUN
faba-174	103	4	imply	imply	VERB
faba-174	103	5	the	the	DET
faba-174	103	6	existence	existence	NOUN
faba-174	103	7	of	of	ADP
faba-174	103	8	conformity	conformity	NOUN
faba-174	103	9	or	or	CCONJ
faba-174	103	10	nonpetrisia	nonpetrisia	NOUN
faba-174	103	11	,	,	PUNCT
faba-174	103	12	dewata	dewata	ADJ
faba-174	103	13	,	,	PUNCT
faba-174	103	14	dwitayanti	dwitayanti	PROPN
faba-174	103	15	,	,	PUNCT
faba-174	103	16	jauhari	jauhari	NOUN
faba-174	103	17	/	/	SYM
faba-174	103	18	finance	finance	NOUN
faba-174	103	19	,	,	PUNCT
faba-174	103	20	accounting	accounting	NOUN
faba-174	103	21	and	and	CCONJ
faba-174	103	22	business	business	NOUN
faba-174	103	23	analysis	analysis	NOUN
faba-174	103	24	,	,	PUNCT
faba-174	103	25	volume	volume	NOUN
faba-174	103	26	6	6	NUM
faba-174	103	27	,	,	PUNCT
faba-174	103	28	issue	issue	NOUN
faba-174	103	29	1	1	NUM
faba-174	103	30	,	,	PUNCT
faba-174	103	31	2024	2024	NUM
faba-174	103	32	46	46	NUM
faba-174	103	33	conformity	conformity	NOUN
faba-174	103	34	of	of	ADP
faba-174	103	35	the	the	DET
faba-174	103	36	implementation	implementation	NOUN
faba-174	103	37	process	process	NOUN
faba-174	103	38	.	.	PUNCT
faba-174	104	1	the	the	DET
faba-174	104	2	discrepancy	discrepancy	NOUN
faba-174	104	3	is	be	AUX
faba-174	104	4	in	in	ADP
faba-174	104	5	the	the	DET
faba-174	104	6	form	form	NOUN
faba-174	104	7	of	of	ADP
faba-174	104	8	problems	problem	NOUN
faba-174	104	9	with	with	ADP
faba-174	104	10	the	the	DET
faba-174	104	11	objective	objective	ADJ
faba-174	104	12	evidence	evidence	NOUN
faba-174	104	13	of	of	ADP
faba-174	104	14	the	the	DET
faba-174	104	15	audit	audit	NOUN
faba-174	104	16	provisions	provision	NOUN
faba-174	104	17	in	in	ADP
faba-174	104	18	investigating	investigate	VERB
faba-174	104	19	the	the	DET
faba-174	104	20	accuracy	accuracy	NOUN
faba-174	104	21	of	of	ADP
faba-174	104	22	the	the	DET
faba-174	104	23	discovery	discovery	NOUN
faba-174	104	24	of	of	ADP
faba-174	104	25	violated	violate	VERB
faba-174	104	26	audit	audit	NOUN
faba-174	104	27	criteria	criterion	NOUN
faba-174	104	28	and	and	CCONJ
faba-174	104	29	determining	determine	VERB
faba-174	104	30	recommendations	recommendation	NOUN
faba-174	104	31	for	for	ADP
faba-174	104	32	corrective	corrective	ADJ
faba-174	104	33	action	action	NOUN
faba-174	104	34	.	.	PUNCT
faba-174	105	1	the	the	DET
faba-174	105	2	audit	audit	NOUN
faba-174	105	3	findings	finding	NOUN
faba-174	105	4	contained	contain	VERB
faba-174	105	5	in	in	ADP
faba-174	105	6	the	the	DET
faba-174	105	7	audit	audit	NOUN
faba-174	105	8	statements	statement	NOUN
faba-174	105	9	on	on	ADP
faba-174	105	10	the	the	DET
faba-174	105	11	financial	financial	ADJ
faba-174	105	12	statements	statement	NOUN
faba-174	105	13	for	for	ADP
faba-174	105	14	local	local	ADJ
faba-174	105	15	governments	government	NOUN
faba-174	105	16	consist	consist	VERB
faba-174	105	17	of	of	ADP
faba-174	105	18	findings	finding	NOUN
faba-174	105	19	on	on	ADP
faba-174	105	20	weaknesses	weakness	NOUN
faba-174	105	21	in	in	ADP
faba-174	105	22	the	the	DET
faba-174	105	23	internal	internal	ADJ
faba-174	105	24	control	control	NOUN
faba-174	105	25	system	system	NOUN
faba-174	105	26	and	and	CCONJ
faba-174	105	27	findings	finding	NOUN
faba-174	105	28	on	on	ADP
faba-174	105	29	non	non	ADJ
faba-174	105	30	-	-	NOUN
faba-174	105	31	compliance	compliance	NOUN
faba-174	105	32	with	with	ADP
faba-174	105	33	statutory	statutory	ADJ
faba-174	105	34	provisions	provision	NOUN
faba-174	105	35	.	.	PUNCT
faba-174	106	1	competence	competence	NOUN
faba-174	106	2	is	be	AUX
faba-174	106	3	better	well	ADJ
faba-174	106	4	able	able	ADJ
faba-174	106	5	to	to	PART
faba-174	106	6	increase	increase	VERB
faba-174	106	7	effectiveness	effectiveness	NOUN
faba-174	106	8	and	and	CCONJ
faba-174	106	9	reduce	reduce	VERB
faba-174	106	10	misstatements	misstatement	NOUN
faba-174	106	11	in	in	ADP
faba-174	106	12	financial	financial	ADJ
faba-174	106	13	statements	statement	NOUN
faba-174	106	14	.	.	PUNCT
faba-174	107	1	this	this	PRON
faba-174	107	2	encourages	encourage	VERB
faba-174	107	3	more	more	ADJ
faba-174	107	4	reliance	reliance	NOUN
faba-174	107	5	on	on	ADP
faba-174	107	6	the	the	DET
faba-174	107	7	resilience	resilience	NOUN
faba-174	107	8	of	of	ADP
faba-174	107	9	the	the	DET
faba-174	107	10	government	government	NOUN
faba-174	107	11	's	's	PART
faba-174	107	12	internal	internal	ADJ
faba-174	107	13	control	control	NOUN
faba-174	107	14	system	system	NOUN
faba-174	107	15	and	and	CCONJ
faba-174	107	16	reduces	reduce	VERB
faba-174	107	17	substantive	substantive	ADJ
faba-174	107	18	testing	testing	NOUN
faba-174	107	19	time	time	NOUN
faba-174	107	20	at	at	ADP
faba-174	107	21	the	the	DET
faba-174	107	22	end	end	NOUN
faba-174	107	23	of	of	ADP
faba-174	107	24	the	the	DET
faba-174	107	25	period	period	NOUN
faba-174	107	26	thereby	thereby	ADV
faba-174	107	27	accelerating	accelerate	VERB
faba-174	107	28	the	the	DET
faba-174	107	29	issuance	issuance	NOUN
faba-174	107	30	of	of	ADP
faba-174	107	31	audit	audit	NOUN
faba-174	107	32	statements	statement	NOUN
faba-174	107	33	(	(	PUNCT
faba-174	107	34	nouraldeen	nouraldeen	NOUN
faba-174	107	35	2020	2020	NUM
faba-174	107	36	)	)	PUNCT
faba-174	107	37	.	.	PUNCT
faba-174	108	1	the	the	DET
faba-174	108	2	number	number	NOUN
faba-174	108	3	of	of	ADP
faba-174	108	4	accounting	accounting	NOUN
faba-174	108	5	entities	entity	NOUN
faba-174	108	6	pp	pp	ADP
faba-174	108	7	no	no	INTJ
faba-174	108	8	.	.	PROPN
faba-174	109	1	71	71	NUM
faba-174	109	2	of	of	ADP
faba-174	109	3	2010	2010	NUM
faba-174	109	4	concerning	concern	VERB
faba-174	109	5	sap	sap	PROPN
faba-174	109	6	states	state	NOUN
faba-174	109	7	that	that	SCONJ
faba-174	109	8	the	the	DET
faba-174	109	9	number	number	NOUN
faba-174	109	10	of	of	ADP
faba-174	109	11	accounting	accounting	NOUN
faba-174	109	12	entities	entity	NOUN
faba-174	109	13	consists	consist	VERB
faba-174	109	14	of	of	ADP
faba-174	109	15	government	government	NOUN
faba-174	109	16	units	unit	NOUN
faba-174	109	17	that	that	PRON
faba-174	109	18	use	use	VERB
faba-174	109	19	regional	regional	ADJ
faba-174	109	20	/	/	SYM
faba-174	109	21	state	state	NOUN
faba-174	109	22	budgets	budget	NOUN
faba-174	109	23	and	and	CCONJ
faba-174	109	24	goods	good	NOUN
faba-174	109	25	that	that	PRON
faba-174	109	26	have	have	VERB
faba-174	109	27	the	the	DET
faba-174	109	28	obligation	obligation	NOUN
faba-174	109	29	to	to	PART
faba-174	109	30	carry	carry	VERB
faba-174	109	31	out	out	ADP
faba-174	109	32	accounting	accounting	NOUN
faba-174	109	33	and	and	CCONJ
faba-174	109	34	preparation	preparation	NOUN
faba-174	109	35	activities	activity	NOUN
faba-174	109	36	.	.	PUNCT
faba-174	110	1	financial	financial	ADJ
faba-174	110	2	statements	statement	NOUN
faba-174	110	3	,	,	PUNCT
faba-174	110	4	which	which	PRON
faba-174	110	5	will	will	AUX
faba-174	110	6	later	later	ADV
faba-174	110	7	be	be	AUX
faba-174	110	8	consolidated	consolidate	VERB
faba-174	110	9	to	to	ADP
faba-174	110	10	the	the	DET
faba-174	110	11	statements	statement	NOUN
faba-174	110	12	entity	entity	NOUN
faba-174	110	13	.	.	PUNCT
faba-174	111	1	the	the	DET
faba-174	111	2	local	local	ADJ
faba-174	111	3	government	government	NOUN
faba-174	111	4	is	be	AUX
faba-174	111	5	used	use	VERB
faba-174	111	6	as	as	ADP
faba-174	111	7	one	one	NUM
faba-174	111	8	of	of	ADP
faba-174	111	9	the	the	DET
faba-174	111	10	statements	statement	NOUN
faba-174	111	11	entity	entity	NOUN
faba-174	111	12	parties	party	NOUN
faba-174	111	13	with	with	ADP
faba-174	111	14	the	the	DET
faba-174	111	15	regional	regional	ADJ
faba-174	111	16	apparatus	apparatus	NOUN
faba-174	111	17	organization	organization	NOUN
faba-174	111	18	(	(	PUNCT
faba-174	111	19	opd	opd	PROPN
faba-174	111	20	)	)	PUNCT
faba-174	111	21	acting	act	VERB
faba-174	111	22	as	as	ADP
faba-174	111	23	the	the	DET
faba-174	111	24	accounting	accounting	NOUN
faba-174	111	25	entity	entity	NOUN
faba-174	111	26	.	.	PUNCT
faba-174	112	1	the	the	DET
faba-174	112	2	number	number	NOUN
faba-174	112	3	of	of	ADP
faba-174	112	4	accounting	accounting	NOUN
faba-174	112	5	entities	entity	NOUN
faba-174	112	6	,	,	PUNCT
faba-174	112	7	the	the	DET
faba-174	112	8	more	more	ADJ
faba-174	112	9	complexity	complexity	NOUN
faba-174	112	10	between	between	ADP
faba-174	112	11	the	the	DET
faba-174	112	12	number	number	NOUN
faba-174	112	13	of	of	ADP
faba-174	112	14	accounting	accounting	NOUN
faba-174	112	15	entities	entity	NOUN
faba-174	112	16	in	in	ADP
faba-174	112	17	carrying	carry	VERB
faba-174	112	18	out	out	ADP
faba-174	112	19	the	the	DET
faba-174	112	20	cooperation	cooperation	NOUN
faba-174	112	21	process	process	NOUN
faba-174	112	22	and	and	CCONJ
faba-174	112	23	the	the	DET
faba-174	112	24	difficulty	difficulty	NOUN
faba-174	112	25	in	in	ADP
faba-174	112	26	controlling	control	VERB
faba-174	112	27	financial	financial	ADJ
faba-174	112	28	statements	statement	NOUN
faba-174	112	29	by	by	ADP
faba-174	112	30	each	each	DET
faba-174	112	31	agency	agency	NOUN
faba-174	112	32	.	.	PUNCT
faba-174	113	1	quality	quality	NOUN
faba-174	113	2	resources	resource	NOUN
faba-174	113	3	accompanied	accompany	VERB
faba-174	113	4	by	by	ADP
faba-174	113	5	adequate	adequate	ADJ
faba-174	113	6	facilities	facility	NOUN
faba-174	113	7	can	can	AUX
faba-174	113	8	improve	improve	VERB
faba-174	113	9	the	the	DET
faba-174	113	10	management	management	NOUN
faba-174	113	11	system	system	NOUN
faba-174	113	12	,	,	PUNCT
faba-174	113	13	so	so	SCONJ
faba-174	113	14	that	that	SCONJ
faba-174	113	15	the	the	DET
faba-174	113	16	lkpd	lkpd	ADJ
faba-174	113	17	preparation	preparation	NOUN
faba-174	113	18	process	process	NOUN
faba-174	113	19	will	will	AUX
faba-174	113	20	be	be	AUX
faba-174	113	21	better	well	ADJ
faba-174	113	22	and	and	CCONJ
faba-174	113	23	can	can	AUX
faba-174	113	24	reduce	reduce	VERB
faba-174	113	25	the	the	DET
faba-174	113	26	audit	audit	NOUN
faba-174	113	27	delay	delay	NOUN
faba-174	113	28	that	that	PRON
faba-174	113	29	occurs	occur	VERB
faba-174	113	30	(	(	PUNCT
faba-174	113	31	afriani	afriani	NOUN
faba-174	113	32	and	and	CCONJ
faba-174	113	33	satyawan	satyawan	NOUN
faba-174	113	34	2023	2023	NUM
faba-174	113	35	)	)	PUNCT
faba-174	113	36	.	.	PUNCT
faba-174	114	1	this	this	DET
faba-174	114	2	research	research	NOUN
faba-174	114	3	used	use	VERB
faba-174	114	4	the	the	DET
faba-174	114	5	number	number	NOUN
faba-174	114	6	of	of	ADP
faba-174	114	7	accounting	accounting	NOUN
faba-174	114	8	entities	entity	NOUN
faba-174	114	9	contained	contain	VERB
faba-174	114	10	in	in	ADP
faba-174	114	11	the	the	DET
faba-174	114	12	audit	audit	NOUN
faba-174	114	13	report	report	NOUN
faba-174	114	14	on	on	ADP
faba-174	114	15	the	the	DET
faba-174	114	16	lkpd	lkpd	NOUN
faba-174	114	17	in	in	ADP
faba-174	114	18	each	each	DET
faba-174	114	19	local	local	ADJ
faba-174	114	20	government	government	NOUN
faba-174	114	21	.	.	PUNCT
faba-174	115	1	the	the	DET
faba-174	115	2	effect	effect	NOUN
faba-174	115	3	of	of	ADP
faba-174	115	4	government	government	NOUN
faba-174	115	5	size	size	NOUN
faba-174	115	6	on	on	ADP
faba-174	115	7	audit	audit	NOUN
faba-174	115	8	delay	delay	VERB
faba-174	115	9	the	the	DET
faba-174	115	10	size	size	NOUN
faba-174	115	11	of	of	ADP
faba-174	115	12	the	the	DET
faba-174	115	13	government	government	NOUN
faba-174	115	14	can	can	AUX
faba-174	115	15	be	be	AUX
faba-174	115	16	described	describe	VERB
faba-174	115	17	in	in	ADP
faba-174	115	18	asset	asset	NOUN
faba-174	115	19	ownership	ownership	NOUN
faba-174	115	20	,	,	PUNCT
faba-174	115	21	the	the	DET
faba-174	115	22	high	high	ADJ
faba-174	115	23	total	total	ADJ
faba-174	115	24	assets	asset	NOUN
faba-174	115	25	,	,	PUNCT
faba-174	115	26	the	the	DET
faba-174	115	27	size	size	NOUN
faba-174	115	28	of	of	ADP
faba-174	115	29	the	the	DET
faba-174	115	30	government	government	NOUN
faba-174	115	31	can	can	AUX
faba-174	115	32	also	also	ADV
faba-174	115	33	be	be	AUX
faba-174	115	34	assumed	assume	VERB
faba-174	115	35	.	.	PUNCT
faba-174	116	1	according	accord	VERB
faba-174	116	2	to	to	ADP
faba-174	116	3	jensen	jensen	PROPN
faba-174	116	4	and	and	CCONJ
faba-174	116	5	meckling	meckling	NOUN
faba-174	116	6	(	(	PUNCT
faba-174	116	7	1976	1976	NUM
faba-174	116	8	)	)	PUNCT
faba-174	116	9	,	,	PUNCT
faba-174	116	10	agency	agency	NOUN
faba-174	116	11	theory	theory	NOUN
faba-174	116	12	has	have	VERB
faba-174	116	13	a	a	DET
faba-174	116	14	basic	basic	ADJ
faba-174	116	15	principle	principle	NOUN
faba-174	116	16	in	in	ADP
faba-174	116	17	the	the	DET
faba-174	116	18	partnership	partnership	NOUN
faba-174	116	19	between	between	ADP
faba-174	116	20	principal	principal	NOUN
faba-174	116	21	and	and	CCONJ
faba-174	116	22	agent	agent	NOUN
faba-174	116	23	as	as	ADP
faba-174	116	24	a	a	DET
faba-174	116	25	"	"	PUNCT
faba-174	116	26	nexus	nexus	NOUN
faba-174	116	27	of	of	ADP
faba-174	116	28	contract	contract	NOUN
faba-174	116	29	"	"	PUNCT
faba-174	116	30	.	.	PUNCT
faba-174	117	1	the	the	DET
faba-174	117	2	amount	amount	NOUN
faba-174	117	3	of	of	ADP
faba-174	117	4	assets	asset	NOUN
faba-174	117	5	owned	own	VERB
faba-174	117	6	by	by	ADP
faba-174	117	7	the	the	DET
faba-174	117	8	government	government	NOUN
faba-174	117	9	leads	lead	VERB
faba-174	117	10	to	to	ADP
faba-174	117	11	timely	timely	ADJ
faba-174	117	12	statements	statement	NOUN
faba-174	117	13	.	.	PUNCT
faba-174	118	1	governments	government	NOUN
faba-174	118	2	with	with	ADP
faba-174	118	3	large	large	ADJ
faba-174	118	4	total	total	ADJ
faba-174	118	5	assets	asset	NOUN
faba-174	118	6	can	can	AUX
faba-174	118	7	be	be	AUX
faba-174	118	8	consistent	consistent	ADJ
faba-174	118	9	in	in	ADP
faba-174	118	10	timeliness	timeliness	NOUN
faba-174	118	11	rather	rather	ADV
faba-174	118	12	than	than	ADP
faba-174	118	13	small	small	ADJ
faba-174	118	14	total	total	ADJ
faba-174	118	15	assets	asset	NOUN
faba-174	118	16	owned	own	VERB
faba-174	118	17	by	by	ADP
faba-174	118	18	the	the	DET
faba-174	118	19	government	government	NOUN
faba-174	118	20	(	(	PUNCT
faba-174	118	21	vertiarani	vertiarani	NOUN
faba-174	118	22	and	and	CCONJ
faba-174	118	23	halim	halim	PROPN
faba-174	118	24	2019	2019	NUM
faba-174	118	25	)	)	PUNCT
faba-174	118	26	.	.	PUNCT
faba-174	119	1	the	the	DET
faba-174	119	2	size	size	NOUN
faba-174	119	3	of	of	ADP
faba-174	119	4	a	a	DET
faba-174	119	5	large	large	ADJ
faba-174	119	6	local	local	ADJ
faba-174	119	7	government	government	NOUN
faba-174	119	8	is	be	AUX
faba-174	119	9	driven	drive	VERB
faba-174	119	10	by	by	ADP
faba-174	119	11	good	good	ADJ
faba-174	119	12	management	management	NOUN
faba-174	119	13	,	,	PUNCT
faba-174	119	14	so	so	CCONJ
faba-174	119	15	the	the	DET
faba-174	119	16	audit	audit	NOUN
faba-174	119	17	delay	delay	NOUN
faba-174	119	18	will	will	AUX
faba-174	119	19	be	be	AUX
faba-174	119	20	smaller	small	ADJ
faba-174	119	21	(	(	PUNCT
faba-174	119	22	wibowo	wibowo	NOUN
faba-174	119	23	and	and	CCONJ
faba-174	119	24	purwaningsih	purwaningsih	NOUN
faba-174	119	25	2019	2019	NUM
faba-174	119	26	)	)	PUNCT
faba-174	119	27	.	.	PUNCT
faba-174	120	1	so	so	ADV
faba-174	120	2	it	it	PRON
faba-174	120	3	can	can	AUX
faba-174	120	4	be	be	AUX
faba-174	120	5	concluded	conclude	VERB
faba-174	120	6	that	that	SCONJ
faba-174	120	7	the	the	DET
faba-174	120	8	size	size	NOUN
faba-174	120	9	of	of	ADP
faba-174	120	10	the	the	DET
faba-174	120	11	local	local	ADJ
faba-174	120	12	government	government	NOUN
faba-174	120	13	will	will	AUX
faba-174	120	14	minimize	minimize	VERB
faba-174	120	15	audit	audit	NOUN
faba-174	120	16	delay	delay	NOUN
faba-174	120	17	.	.	PUNCT
faba-174	121	1	from	from	ADP
faba-174	121	2	this	this	DET
faba-174	121	3	description	description	NOUN
faba-174	121	4	,	,	PUNCT
faba-174	121	5	the	the	DET
faba-174	121	6	first	first	ADJ
faba-174	121	7	hypothesis	hypothesis	NOUN
faba-174	121	8	proposal	proposal	NOUN
faba-174	121	9	is	be	AUX
faba-174	121	10	:	:	PUNCT
faba-174	121	11	h1	h1	ADJ
faba-174	121	12	:	:	PUNCT
faba-174	121	13	government	government	NOUN
faba-174	121	14	size	size	NOUN
faba-174	121	15	has	have	VERB
faba-174	121	16	a	a	DET
faba-174	121	17	negative	negative	ADJ
faba-174	121	18	effect	effect	NOUN
faba-174	121	19	on	on	ADP
faba-174	121	20	audit	audit	NOUN
faba-174	121	21	delay	delay	VERB
faba-174	121	22	the	the	DET
faba-174	121	23	effect	effect	NOUN
faba-174	121	24	of	of	ADP
faba-174	121	25	audit	audit	NOUN
faba-174	121	26	findings	finding	NOUN
faba-174	121	27	on	on	ADP
faba-174	121	28	audit	audit	NOUN
faba-174	121	29	delay	delay	NOUN
faba-174	121	30	audit	audit	NOUN
faba-174	121	31	findings	finding	NOUN
faba-174	121	32	can	can	AUX
faba-174	121	33	be	be	AUX
faba-174	121	34	contained	contain	VERB
faba-174	121	35	in	in	ADP
faba-174	121	36	the	the	DET
faba-174	121	37	lhp	lhp	NOUN
faba-174	121	38	of	of	ADP
faba-174	121	39	each	each	DET
faba-174	121	40	local	local	ADJ
faba-174	121	41	government	government	NOUN
faba-174	121	42	.	.	PUNCT
faba-174	122	1	the	the	DET
faba-174	122	2	number	number	NOUN
faba-174	122	3	of	of	ADP
faba-174	122	4	audit	audit	NOUN
faba-174	122	5	findings	finding	NOUN
faba-174	122	6	is	be	AUX
faba-174	122	7	related	relate	VERB
faba-174	122	8	to	to	ADP
faba-174	122	9	compliance	compliance	NOUN
faba-174	122	10	theory	theory	NOUN
faba-174	122	11	.	.	PUNCT
faba-174	123	1	local	local	ADJ
faba-174	123	2	governments	government	NOUN
faba-174	123	3	are	be	AUX
faba-174	123	4	required	require	VERB
faba-174	123	5	to	to	PART
faba-174	123	6	comply	comply	VERB
faba-174	123	7	with	with	ADP
faba-174	123	8	laws	law	NOUN
faba-174	123	9	and	and	CCONJ
faba-174	123	10	regulations	regulation	NOUN
faba-174	123	11	.	.	PUNCT
faba-174	124	1	the	the	DET
faba-174	124	2	compliance	compliance	NOUN
faba-174	124	3	theory	theory	NOUN
faba-174	124	4	of	of	ADP
faba-174	124	5	local	local	ADJ
faba-174	124	6	governments	government	NOUN
faba-174	124	7	in	in	ADP
faba-174	124	8	complying	comply	VERB
faba-174	124	9	with	with	ADP
faba-174	124	10	the	the	DET
faba-174	124	11	provisions	provision	NOUN
faba-174	124	12	of	of	ADP
faba-174	124	13	laws	law	NOUN
faba-174	124	14	and	and	CCONJ
faba-174	124	15	regulations	regulation	NOUN
faba-174	124	16	so	so	SCONJ
faba-174	124	17	that	that	SCONJ
faba-174	124	18	the	the	DET
faba-174	124	19	audit	audit	NOUN
faba-174	124	20	process	process	NOUN
faba-174	124	21	can	can	AUX
faba-174	124	22	minimize	minimize	VERB
faba-174	124	23	the	the	DET
faba-174	124	24	number	number	NOUN
faba-174	124	25	of	of	ADP
faba-174	124	26	audit	audit	NOUN
faba-174	124	27	findings	finding	NOUN
faba-174	124	28	on	on	ADP
faba-174	124	29	financial	financial	ADJ
faba-174	124	30	statements	statement	NOUN
faba-174	124	31	and	and	CCONJ
faba-174	124	32	can	can	AUX
faba-174	124	33	indicate	indicate	VERB
faba-174	124	34	good	good	ADJ
faba-174	124	35	financial	financial	ADJ
faba-174	124	36	management	management	NOUN
faba-174	124	37	.	.	PUNCT
faba-174	125	1	low	low	ADJ
faba-174	125	2	audit	audit	NOUN
faba-174	125	3	findings	finding	NOUN
faba-174	125	4	can	can	AUX
faba-174	125	5	reduce	reduce	VERB
faba-174	125	6	the	the	DET
faba-174	125	7	time	time	NOUN
faba-174	125	8	for	for	ADP
faba-174	125	9	rebuttal	rebuttal	NOUN
faba-174	125	10	or	or	CCONJ
faba-174	125	11	response	response	NOUN
faba-174	125	12	to	to	ADP
faba-174	125	13	the	the	DET
faba-174	125	14	findings	finding	NOUN
faba-174	125	15	that	that	PRON
faba-174	125	16	occur	occur	VERB
faba-174	125	17	,	,	PUNCT
faba-174	125	18	thus	thus	ADV
faba-174	125	19	the	the	DET
faba-174	125	20	audit	audit	NOUN
faba-174	125	21	process	process	NOUN
faba-174	125	22	takes	take	VERB
faba-174	125	23	place	place	NOUN
faba-174	125	24	faster	fast	ADV
faba-174	125	25	and	and	CCONJ
faba-174	125	26	the	the	DET
faba-174	125	27	audit	audit	NOUN
faba-174	125	28	delay	delay	NOUN
faba-174	125	29	will	will	AUX
faba-174	125	30	be	be	AUX
faba-174	125	31	low	low	ADJ
faba-174	125	32	.	.	PUNCT
faba-174	126	1	efforts	effort	NOUN
faba-174	126	2	made	make	VERB
faba-174	126	3	by	by	ADP
faba-174	126	4	local	local	ADJ
faba-174	126	5	governments	government	NOUN
faba-174	126	6	in	in	ADP
faba-174	126	7	order	order	NOUN
faba-174	126	8	to	to	PART
faba-174	126	9	serve	serve	VERB
faba-174	126	10	the	the	DET
faba-174	126	11	community	community	NOUN
faba-174	126	12	well	well	ADV
faba-174	126	13	,	,	PUNCT
faba-174	126	14	including	include	VERB
faba-174	126	15	by	by	ADP
faba-174	126	16	minimizing	minimize	VERB
faba-174	126	17	the	the	DET
faba-174	126	18	occurrence	occurrence	NOUN
faba-174	126	19	of	of	ADP
faba-174	126	20	misstatements	misstatement	NOUN
faba-174	126	21	in	in	ADP
faba-174	126	22	the	the	DET
faba-174	126	23	preparation	preparation	NOUN
faba-174	126	24	of	of	ADP
faba-174	126	25	financial	financial	ADJ
faba-174	126	26	statements	statement	NOUN
faba-174	126	27	that	that	PRON
faba-174	126	28	are	be	AUX
faba-174	126	29	not	not	PART
faba-174	126	30	reasonable	reasonable	ADJ
faba-174	126	31	as	as	ADV
faba-174	126	32	well	well	ADV
faba-174	126	33	as	as	ADP
faba-174	126	34	possible	possible	ADJ
faba-174	126	35	(	(	PUNCT
faba-174	126	36	aprila	aprila	NOUN
faba-174	126	37	et	et	PROPN
faba-174	126	38	al	al	PROPN
faba-174	126	39	.	.	PROPN
faba-174	126	40	2019	2019	NUM
faba-174	126	41	)	)	PUNCT
faba-174	126	42	.	.	PUNCT
faba-174	127	1	compliance	compliance	NOUN
faba-174	127	2	theory	theory	NOUN
faba-174	127	3	encourages	encourage	VERB
faba-174	127	4	the	the	DET
faba-174	127	5	government	government	NOUN
faba-174	127	6	to	to	PART
faba-174	127	7	strive	strive	VERB
faba-174	127	8	to	to	PART
faba-174	127	9	publish	publish	VERB
faba-174	127	10	financial	financial	ADJ
faba-174	127	11	statements	statement	NOUN
faba-174	127	12	in	in	ADP
faba-174	127	13	a	a	DET
faba-174	127	14	timely	timely	ADJ
faba-174	127	15	manner	manner	NOUN
faba-174	127	16	.	.	PUNCT
faba-174	128	1	clarification	clarification	NOUN
faba-174	128	2	,	,	PUNCT
faba-174	128	3	responses	response	NOUN
faba-174	128	4	,	,	PUNCT
faba-174	128	5	and	and	CCONJ
faba-174	128	6	answers	answer	NOUN
faba-174	128	7	to	to	PART
faba-174	128	8	audit	audit	NOUN
faba-174	128	9	findings	finding	NOUN
faba-174	128	10	are	be	AUX
faba-174	128	11	obtained	obtain	VERB
faba-174	128	12	after	after	ADP
faba-174	128	13	communicating	communicate	VERB
faba-174	128	14	them	they	PRON
faba-174	128	15	to	to	ADP
faba-174	128	16	the	the	DET
faba-174	128	17	auditee	auditee	NOUN
faba-174	128	18	.	.	PUNCT
faba-174	129	1	therefore	therefore	ADV
faba-174	129	2	,	,	PUNCT
faba-174	129	3	the	the	DET
faba-174	129	4	large	large	ADJ
faba-174	129	5	number	number	NOUN
faba-174	129	6	of	of	ADP
faba-174	129	7	audit	audit	NOUN
faba-174	129	8	findings	finding	NOUN
faba-174	129	9	causes	cause	VERB
faba-174	129	10	the	the	DET
faba-174	129	11	length	length	NOUN
faba-174	129	12	of	of	ADP
faba-174	129	13	the	the	DET
faba-174	129	14	examination	examination	NOUN
faba-174	129	15	and	and	CCONJ
faba-174	129	16	audit	audit	NOUN
faba-174	129	17	delay	delay	NOUN
faba-174	129	18	to	to	PART
faba-174	129	19	be	be	AUX
faba-174	129	20	more	more	ADJ
faba-174	129	21	(	(	PUNCT
faba-174	129	22	gemilang	gemilang	PROPN
faba-174	129	23	and	and	CCONJ
faba-174	129	24	pramita	pramita	PROPN
faba-174	129	25	2021	2021	NUM
faba-174	129	26	)	)	PUNCT
faba-174	129	27	.	.	PUNCT
faba-174	130	1	the	the	DET
faba-174	130	2	large	large	ADJ
faba-174	130	3	number	number	NOUN
faba-174	130	4	of	of	ADP
faba-174	130	5	audit	audit	NOUN
faba-174	130	6	findings	finding	NOUN
faba-174	130	7	requires	require	VERB
faba-174	130	8	additional	additional	ADJ
faba-174	130	9	time	time	NOUN
faba-174	130	10	in	in	ADP
faba-174	130	11	order	order	NOUN
faba-174	130	12	to	to	PART
faba-174	130	13	discuss	discuss	VERB
faba-174	130	14	the	the	DET
faba-174	130	15	findings	finding	NOUN
faba-174	130	16	both	both	CCONJ
faba-174	130	17	within	within	ADP
faba-174	130	18	the	the	DET
faba-174	130	19	bpk	bpk	NOUN
faba-174	130	20	and	and	CCONJ
faba-174	130	21	with	with	ADP
faba-174	130	22	the	the	DET
faba-174	130	23	local	local	ADJ
faba-174	130	24	authorities	authority	NOUN
faba-174	130	25	before	before	ADP
faba-174	130	26	being	be	AUX
faba-174	130	27	determined	determine	VERB
faba-174	130	28	in	in	ADP
faba-174	130	29	the	the	DET
faba-174	130	30	audit	audit	NOUN
faba-174	130	31	statements	statement	NOUN
faba-174	130	32	.	.	PUNCT
faba-174	131	1	the	the	DET
faba-174	131	2	relatively	relatively	ADV
faba-174	131	3	larger	large	ADJ
faba-174	131	4	number	number	NOUN
faba-174	131	5	of	of	ADP
faba-174	131	6	audit	audit	NOUN
faba-174	131	7	findings	finding	NOUN
faba-174	131	8	can	can	AUX
faba-174	131	9	cause	cause	VERB
faba-174	131	10	time	time	NOUN
faba-174	131	11	to	to	PART
faba-174	131	12	respond	respond	VERB
faba-174	131	13	to	to	ADP
faba-174	131	14	these	these	DET
faba-174	131	15	findings	finding	NOUN
faba-174	131	16	,	,	PUNCT
faba-174	131	17	so	so	SCONJ
faba-174	131	18	that	that	SCONJ
faba-174	131	19	the	the	DET
faba-174	131	20	audit	audit	NOUN
faba-174	131	21	delay	delay	NOUN
faba-174	131	22	will	will	AUX
faba-174	131	23	also	also	ADV
faba-174	131	24	increase	increase	VERB
faba-174	131	25	(	(	PUNCT
faba-174	131	26	wulandari	wulandari	ADJ
faba-174	131	27	2021	2021	NUM
faba-174	131	28	)	)	PUNCT
faba-174	131	29	.	.	PUNCT
faba-174	132	1	so	so	ADV
faba-174	132	2	it	it	PRON
faba-174	132	3	can	can	AUX
faba-174	132	4	be	be	AUX
faba-174	132	5	said	say	VERB
faba-174	132	6	that	that	SCONJ
faba-174	132	7	the	the	DET
faba-174	132	8	magnitude	magnitude	NOUN
faba-174	132	9	of	of	ADP
faba-174	132	10	audit	audit	NOUN
faba-174	132	11	findings	finding	NOUN
faba-174	132	12	can	can	AUX
faba-174	132	13	also	also	ADV
faba-174	132	14	increase	increase	VERB
faba-174	132	15	audit	audit	NOUN
faba-174	132	16	delay	delay	NOUN
faba-174	132	17	.	.	PUNCT
faba-174	133	1	based	base	VERB
faba-174	133	2	on	on	ADP
faba-174	133	3	this	this	DET
faba-174	133	4	description	description	NOUN
faba-174	133	5	,	,	PUNCT
faba-174	133	6	the	the	DET
faba-174	133	7	second	second	ADJ
faba-174	133	8	hypothesis	hypothesis	NOUN
faba-174	133	9	proposal	proposal	NOUN
faba-174	133	10	reads	read	VERB
faba-174	133	11	:	:	PUNCT
faba-174	133	12	h2	h2	NOUN
faba-174	133	13	:	:	PUNCT
faba-174	133	14	audit	audit	NOUN
faba-174	133	15	findings	finding	NOUN
faba-174	133	16	have	have	VERB
faba-174	133	17	a	a	DET
faba-174	133	18	positive	positive	ADJ
faba-174	133	19	effect	effect	NOUN
faba-174	133	20	on	on	ADP
faba-174	133	21	audit	audit	NOUN
faba-174	133	22	delay	delay	VERB
faba-174	133	23	the	the	DET
faba-174	133	24	effect	effect	NOUN
faba-174	133	25	of	of	ADP
faba-174	133	26	the	the	DET
faba-174	133	27	number	number	NOUN
faba-174	133	28	of	of	ADP
faba-174	133	29	accounting	accounting	NOUN
faba-174	133	30	entities	entity	NOUN
faba-174	133	31	on	on	ADP
faba-174	133	32	audit	audit	NOUN
faba-174	133	33	delay	delay	NOUN
faba-174	133	34	compliance	compliance	NOUN
faba-174	133	35	theory	theory	NOUN
faba-174	133	36	in	in	ADP
faba-174	133	37	the	the	DET
faba-174	133	38	number	number	NOUN
faba-174	133	39	of	of	ADP
faba-174	133	40	accounting	accounting	NOUN
faba-174	133	41	entities	entity	NOUN
faba-174	133	42	is	be	AUX
faba-174	133	43	absolute	absolute	ADJ
faba-174	133	44	in	in	ADP
faba-174	133	45	accounting	accounting	NOUN
faba-174	133	46	for	for	ADP
faba-174	133	47	financial	financial	ADJ
faba-174	133	48	statements	statement	NOUN
faba-174	133	49	as	as	ADP
faba-174	133	50	financial	financial	ADJ
faba-174	133	51	statements	statement	NOUN
faba-174	133	52	compliance	compliance	NOUN
faba-174	133	53	in	in	ADP
faba-174	133	54	accordance	accordance	NOUN
faba-174	133	55	with	with	ADP
faba-174	133	56	laws	law	NOUN
faba-174	133	57	and	and	CCONJ
faba-174	133	58	regulations	regulation	NOUN
faba-174	133	59	and	and	CCONJ
faba-174	133	60	government	government	NOUN
faba-174	133	61	accounting	accounting	NOUN
faba-174	133	62	standards	standard	NOUN
faba-174	133	63	.	.	PUNCT
faba-174	134	1	audit	audit	NOUN
faba-174	134	2	delay	delay	NOUN
faba-174	134	3	will	will	AUX
faba-174	134	4	be	be	AUX
faba-174	134	5	faster	fast	ADJ
faba-174	134	6	if	if	SCONJ
faba-174	134	7	the	the	DET
faba-174	134	8	accounting	accounting	NOUN
faba-174	134	9	entity	entity	NOUN
faba-174	134	10	is	be	AUX
faba-174	134	11	compliant	compliant	ADJ
faba-174	134	12	in	in	ADP
faba-174	134	13	submitting	submit	VERB
faba-174	134	14	financial	financial	ADJ
faba-174	134	15	statements	statement	NOUN
faba-174	134	16	.	.	PUNCT
faba-174	135	1	the	the	DET
faba-174	135	2	number	number	NOUN
faba-174	135	3	of	of	ADP
faba-174	135	4	accounting	accounting	NOUN
faba-174	135	5	entities	entity	NOUN
faba-174	135	6	can	can	AUX
faba-174	135	7	make	make	VERB
faba-174	135	8	it	it	PRON
faba-174	135	9	difficult	difficult	ADJ
faba-174	135	10	for	for	SCONJ
faba-174	135	11	the	the	DET
faba-174	135	12	government	government	NOUN
faba-174	135	13	to	to	PART
faba-174	135	14	control	control	VERB
faba-174	135	15	the	the	DET
faba-174	135	16	process	process	NOUN
faba-174	135	17	of	of	ADP
faba-174	135	18	cooperation	cooperation	NOUN
faba-174	135	19	and	and	CCONJ
faba-174	135	20	coordination	coordination	NOUN
faba-174	135	21	of	of	ADP
faba-174	135	22	financial	financial	ADJ
faba-174	135	23	statements	statement	NOUN
faba-174	135	24	of	of	ADP
faba-174	135	25	accounting	accounting	NOUN
faba-174	135	26	entities	entity	NOUN
faba-174	135	27	.	.	PUNCT
faba-174	136	1	many	many	ADJ
faba-174	136	2	accounting	accounting	NOUN
faba-174	136	3	entities	entity	NOUN
faba-174	136	4	can	can	AUX
faba-174	136	5	increase	increase	VERB
faba-174	136	6	the	the	DET
faba-174	136	7	merging	merging	NOUN
faba-174	136	8	process	process	NOUN
faba-174	136	9	and	and	CCONJ
faba-174	136	10	statements	statement	NOUN
faba-174	136	11	duration	duration	NOUN
faba-174	136	12	,	,	PUNCT
faba-174	136	13	so	so	SCONJ
faba-174	136	14	that	that	SCONJ
faba-174	136	15	it	it	PRON
faba-174	136	16	will	will	AUX
faba-174	136	17	increase	increase	VERB
faba-174	136	18	audit	audit	NOUN
faba-174	136	19	delay	delay	NOUN
faba-174	136	20	(	(	PUNCT
faba-174	136	21	itsniawan	itsniawan	NOUN
faba-174	136	22	and	and	CCONJ
faba-174	136	23	suranta	suranta	VERB
faba-174	136	24	2015	2015	NUM
faba-174	136	25	)	)	PUNCT
faba-174	136	26	.	.	PUNCT
faba-174	137	1	so	so	ADV
faba-174	137	2	the	the	DET
faba-174	137	3	conclusion	conclusion	NOUN
faba-174	137	4	that	that	PRON
faba-174	137	5	can	can	AUX
faba-174	137	6	be	be	AUX
faba-174	137	7	drawn	draw	VERB
faba-174	137	8	is	be	AUX
faba-174	137	9	that	that	SCONJ
faba-174	137	10	the	the	DET
faba-174	137	11	more	more	ADJ
faba-174	137	12	petrisia	petrisia	PROPN
faba-174	137	13	,	,	PUNCT
faba-174	137	14	dewata	dewata	ADJ
faba-174	137	15	,	,	PUNCT
faba-174	137	16	dwitayanti	dwitayanti	PROPN
faba-174	137	17	,	,	PUNCT
faba-174	137	18	jauhari	jauhari	NOUN
faba-174	137	19	/	/	SYM
faba-174	137	20	finance	finance	NOUN
faba-174	137	21	,	,	PUNCT
faba-174	137	22	accounting	accounting	NOUN
faba-174	137	23	and	and	CCONJ
faba-174	137	24	business	business	NOUN
faba-174	137	25	analysis	analysis	NOUN
faba-174	137	26	,	,	PUNCT
faba-174	137	27	volume	volume	NOUN
faba-174	137	28	6	6	NUM
faba-174	137	29	,	,	PUNCT
faba-174	137	30	issue	issue	NOUN
faba-174	137	31	1	1	NUM
faba-174	137	32	,	,	PUNCT
faba-174	137	33	2024	2024	NUM
faba-174	137	34	47	47	NUM
faba-174	137	35	accounting	accounting	NOUN
faba-174	137	36	entities	entity	NOUN
faba-174	137	37	,	,	PUNCT
faba-174	137	38	the	the	DET
faba-174	137	39	more	more	ADJ
faba-174	137	40	audit	audit	NOUN
faba-174	137	41	delay	delay	NOUN
faba-174	137	42	.	.	PUNCT
faba-174	138	1	from	from	ADP
faba-174	138	2	this	this	DET
faba-174	138	3	explanation	explanation	NOUN
faba-174	138	4	,	,	PUNCT
faba-174	138	5	the	the	DET
faba-174	138	6	third	third	ADJ
faba-174	138	7	hypothesis	hypothesis	NOUN
faba-174	138	8	proposal	proposal	NOUN
faba-174	138	9	reads	read	VERB
faba-174	138	10	:	:	PUNCT
faba-174	138	11	h3	h3	VERB
faba-174	138	12	:	:	PUNCT
faba-174	138	13	the	the	DET
faba-174	138	14	number	number	NOUN
faba-174	138	15	of	of	ADP
faba-174	138	16	accounting	accounting	NOUN
faba-174	138	17	entities	entity	NOUN
faba-174	138	18	has	have	VERB
faba-174	138	19	a	a	DET
faba-174	138	20	positive	positive	ADJ
faba-174	138	21	effect	effect	NOUN
faba-174	138	22	on	on	ADP
faba-174	138	23	audit	audit	NOUN
faba-174	138	24	delay	delay	VERB
faba-174	138	25	the	the	DET
faba-174	138	26	effect	effect	NOUN
faba-174	138	27	of	of	ADP
faba-174	138	28	government	government	NOUN
faba-174	138	29	size	size	NOUN
faba-174	138	30	,	,	PUNCT
faba-174	138	31	audit	audit	NOUN
faba-174	138	32	findings	finding	NOUN
faba-174	138	33	,	,	PUNCT
faba-174	138	34	and	and	CCONJ
faba-174	138	35	the	the	DET
faba-174	138	36	number	number	NOUN
faba-174	138	37	of	of	ADP
faba-174	138	38	accounting	accounting	NOUN
faba-174	138	39	entities	entity	NOUN
faba-174	138	40	on	on	ADP
faba-174	138	41	audit	audit	NOUN
faba-174	138	42	delay	delay	VERB
faba-174	138	43	large	large	ADJ
faba-174	138	44	government	government	NOUN
faba-174	138	45	size	size	NOUN
faba-174	138	46	is	be	AUX
faba-174	138	47	encouraged	encourage	VERB
faba-174	138	48	by	by	ADP
faba-174	138	49	good	good	ADJ
faba-174	138	50	management	management	NOUN
faba-174	138	51	,	,	PUNCT
faba-174	138	52	so	so	SCONJ
faba-174	138	53	audit	audit	NOUN
faba-174	138	54	delay	delay	NOUN
faba-174	138	55	will	will	AUX
faba-174	138	56	be	be	AUX
faba-174	138	57	smaller	small	ADJ
faba-174	138	58	(	(	PUNCT
faba-174	138	59	wibowo	wibowo	NOUN
faba-174	138	60	and	and	CCONJ
faba-174	138	61	purwaningsih	purwaningsih	NOUN
faba-174	138	62	2019	2019	NUM
faba-174	138	63	)	)	PUNCT
faba-174	138	64	.	.	PUNCT
faba-174	139	1	many	many	ADJ
faba-174	139	2	audit	audit	NOUN
faba-174	139	3	findings	finding	NOUN
faba-174	139	4	require	require	VERB
faba-174	139	5	a	a	DET
faba-174	139	6	relatively	relatively	ADV
faba-174	139	7	long	long	ADJ
faba-174	139	8	duration	duration	NOUN
faba-174	139	9	in	in	ADP
faba-174	139	10	the	the	DET
faba-174	139	11	examination	examination	NOUN
faba-174	139	12	,	,	PUNCT
faba-174	139	13	in	in	ADP
faba-174	139	14	the	the	DET
faba-174	139	15	end	end	NOUN
faba-174	139	16	the	the	DET
faba-174	139	17	audit	audit	NOUN
faba-174	139	18	delay	delay	NOUN
faba-174	139	19	becomes	become	VERB
faba-174	139	20	more	more	ADJ
faba-174	139	21	.	.	PUNCT
faba-174	140	1	the	the	DET
faba-174	140	2	number	number	NOUN
faba-174	140	3	of	of	ADP
faba-174	140	4	accounting	accounting	NOUN
faba-174	140	5	entities	entity	NOUN
faba-174	140	6	can	can	AUX
faba-174	140	7	increase	increase	VERB
faba-174	140	8	the	the	DET
faba-174	140	9	merging	merging	NOUN
faba-174	140	10	process	process	NOUN
faba-174	140	11	and	and	CCONJ
faba-174	140	12	statements	statement	NOUN
faba-174	140	13	duration	duration	NOUN
faba-174	140	14	,	,	PUNCT
faba-174	140	15	resulting	result	VERB
faba-174	140	16	in	in	ADP
faba-174	140	17	more	more	ADJ
faba-174	140	18	audit	audit	NOUN
faba-174	140	19	delay	delay	NOUN
faba-174	140	20	.	.	PUNCT
faba-174	141	1	the	the	DET
faba-174	141	2	conclusion	conclusion	NOUN
faba-174	141	3	that	that	PRON
faba-174	141	4	can	can	AUX
faba-174	141	5	be	be	AUX
faba-174	141	6	drawn	draw	VERB
faba-174	141	7	is	be	AUX
faba-174	141	8	that	that	PRON
faba-174	141	9	government	government	NOUN
faba-174	141	10	size	size	NOUN
faba-174	141	11	,	,	PUNCT
faba-174	141	12	audit	audit	NOUN
faba-174	141	13	findings	finding	NOUN
faba-174	141	14	and	and	CCONJ
faba-174	141	15	the	the	DET
faba-174	141	16	number	number	NOUN
faba-174	141	17	of	of	ADP
faba-174	141	18	accounting	accounting	NOUN
faba-174	141	19	entities	entity	NOUN
faba-174	141	20	can	can	AUX
faba-174	141	21	simultaneously	simultaneously	ADV
faba-174	141	22	affect	affect	VERB
faba-174	141	23	audit	audit	NOUN
faba-174	141	24	delay	delay	NOUN
faba-174	141	25	.	.	PUNCT
faba-174	142	1	from	from	ADP
faba-174	142	2	this	this	DET
faba-174	142	3	description	description	NOUN
faba-174	142	4	,	,	PUNCT
faba-174	142	5	the	the	DET
faba-174	142	6	fourth	fourth	ADJ
faba-174	142	7	hypothesis	hypothesis	NOUN
faba-174	142	8	proposal	proposal	NOUN
faba-174	142	9	reads	read	VERB
faba-174	142	10	:	:	PUNCT
faba-174	142	11	h4	h4	NOUN
faba-174	142	12	:	:	PUNCT
faba-174	142	13	government	government	NOUN
faba-174	142	14	size	size	NOUN
faba-174	142	15	,	,	PUNCT
faba-174	142	16	audit	audit	NOUN
faba-174	142	17	findings	finding	NOUN
faba-174	142	18	and	and	CCONJ
faba-174	142	19	the	the	DET
faba-174	142	20	number	number	NOUN
faba-174	142	21	of	of	ADP
faba-174	142	22	accounting	accounting	NOUN
faba-174	142	23	entities	entity	NOUN
faba-174	142	24	have	have	VERB
faba-174	142	25	an	an	DET
faba-174	142	26	effect	effect	NOUN
faba-174	142	27	on	on	ADP
faba-174	142	28	audit	audit	NOUN
faba-174	142	29	delay	delay	NOUN
faba-174	142	30	methods	method	NOUN
faba-174	142	31	the	the	DET
faba-174	142	32	type	type	NOUN
faba-174	142	33	of	of	ADP
faba-174	142	34	quantitative	quantitative	ADJ
faba-174	142	35	data	datum	NOUN
faba-174	142	36	used	use	VERB
faba-174	142	37	is	be	AUX
faba-174	142	38	panel	panel	NOUN
faba-174	142	39	data	datum	NOUN
faba-174	142	40	.	.	PUNCT
faba-174	143	1	the	the	DET
faba-174	143	2	data	data	NOUN
faba-174	143	3	comes	come	VERB
faba-174	143	4	from	from	ADP
faba-174	143	5	the	the	DET
faba-174	143	6	audit	audit	NOUN
faba-174	143	7	statements	statement	NOUN
faba-174	143	8	on	on	ADP
faba-174	143	9	the	the	DET
faba-174	143	10	annual	annual	ADJ
faba-174	143	11	financial	financial	NOUN
faba-174	143	12	of	of	ADP
faba-174	143	13	provincial	provincial	ADJ
faba-174	143	14	local	local	ADJ
faba-174	143	15	governments	government	NOUN
faba-174	143	16	in	in	ADP
faba-174	143	17	indonesia	indonesia	PROPN
faba-174	143	18	in	in	ADP
faba-174	143	19	the	the	DET
faba-174	143	20	2019	2019	NUM
faba-174	143	21	-	-	SYM
faba-174	143	22	2021	2021	NUM
faba-174	143	23	fiscal	fiscal	ADJ
faba-174	143	24	year	year	NOUN
faba-174	143	25	.	.	PUNCT
faba-174	144	1	the	the	DET
faba-174	144	2	population	population	NOUN
faba-174	144	3	used	use	VERB
faba-174	144	4	in	in	ADP
faba-174	144	5	the	the	DET
faba-174	144	6	study	study	NOUN
faba-174	144	7	consisted	consist	VERB
faba-174	144	8	of	of	ADP
faba-174	144	9	provinces	province	NOUN
faba-174	144	10	in	in	ADP
faba-174	144	11	indonesia	indonesia	PROPN
faba-174	144	12	for	for	ADP
faba-174	144	13	the	the	DET
faba-174	144	14	2019	2019	NUM
faba-174	144	15	-	-	SYM
faba-174	144	16	2021	2021	NUM
faba-174	144	17	fiscal	fiscal	ADJ
faba-174	144	18	year	year	NOUN
faba-174	144	19	.	.	PUNCT
faba-174	145	1	the	the	DET
faba-174	145	2	purposive	purposive	ADJ
faba-174	145	3	sampling	sampling	NOUN
faba-174	145	4	technique	technique	NOUN
faba-174	145	5	is	be	AUX
faba-174	145	6	used	use	VERB
faba-174	145	7	as	as	ADP
faba-174	145	8	a	a	DET
faba-174	145	9	sample	sample	NOUN
faba-174	145	10	technique	technique	NOUN
faba-174	145	11	on	on	ADP
faba-174	145	12	certain	certain	ADJ
faba-174	145	13	conditions	condition	NOUN
faba-174	145	14	.	.	PUNCT
faba-174	146	1	the	the	DET
faba-174	146	2	provisions	provision	NOUN
faba-174	146	3	referred	refer	VERB
faba-174	146	4	to	to	ADP
faba-174	146	5	in	in	ADP
faba-174	146	6	the	the	DET
faba-174	146	7	sampling	sampling	NOUN
faba-174	146	8	is	be	AUX
faba-174	146	9	the	the	DET
faba-174	146	10	audit	audit	NOUN
faba-174	146	11	statements	statement	NOUN
faba-174	146	12	(	(	PUNCT
faba-174	146	13	lhp	lhp	NOUN
faba-174	146	14	)	)	PUNCT
faba-174	146	15	which	which	PRON
faba-174	146	16	is	be	AUX
faba-174	146	17	available	available	ADJ
faba-174	146	18	at	at	ADP
faba-174	146	19	the	the	DET
faba-174	146	20	bpk	bpk	NOUN
faba-174	146	21	for	for	ADP
faba-174	146	22	the	the	DET
faba-174	146	23	20192021	20192021	NUM
faba-174	146	24	period	period	NOUN
faba-174	146	25	.	.	PUNCT
faba-174	147	1	the	the	DET
faba-174	147	2	following	follow	VERB
faba-174	147	3	are	be	AUX
faba-174	147	4	the	the	DET
faba-174	147	5	details	detail	NOUN
faba-174	147	6	of	of	ADP
faba-174	147	7	the	the	DET
faba-174	147	8	sample	sample	NOUN
faba-174	147	9	selection	selection	NOUN
faba-174	147	10	in	in	ADP
faba-174	147	11	table	table	NOUN
faba-174	147	12	1	1	NUM
faba-174	147	13	as	as	SCONJ
faba-174	147	14	follows	follow	VERB
faba-174	147	15	:	:	PUNCT
faba-174	147	16	table	table	NOUN
faba-174	147	17	1	1	NUM
faba-174	147	18	.	.	PUNCT
faba-174	147	19	sample	sample	NOUN
faba-174	147	20	selection	selection	NOUN
faba-174	147	21	details	detail	NOUN
faba-174	147	22	election	election	NOUN
faba-174	147	23	requirements	requirement	NOUN
faba-174	147	24	total	total	VERB
faba-174	147	25	provincial	provincial	ADJ
faba-174	147	26	government	government	NOUN
faba-174	147	27	in	in	ADP
faba-174	147	28	indonesia	indonesia	PROPN
faba-174	147	29	38	38	NUM
faba-174	147	30	government	government	NOUN
faba-174	147	31	that	that	PRON
faba-174	147	32	has	have	AUX
faba-174	147	33	not	not	PART
faba-174	147	34	yet	yet	ADV
faba-174	147	35	provided	provide	VERB
faba-174	147	36	lhp	lhp	NOUN
faba-174	147	37	on	on	ADP
faba-174	147	38	lkpd	lkpd	PROPN
faba-174	147	39	in	in	ADP
faba-174	147	40	2019	2019	NUM
faba-174	147	41	-	-	SYM
faba-174	147	42	2021	2021	NUM
faba-174	147	43	(	(	PUNCT
faba-174	147	44	4	4	X
faba-174	147	45	)	)	PUNCT
faba-174	147	46	number	number	NOUN
faba-174	147	47	of	of	ADP
faba-174	147	48	samples	sample	NOUN
faba-174	147	49	34	34	NUM
faba-174	147	50	number	number	NOUN
faba-174	147	51	of	of	ADP
faba-174	147	52	years	year	NOUN
faba-174	147	53	of	of	ADP
faba-174	147	54	research	research	NOUN
faba-174	147	55	3	3	NUM
faba-174	147	56	number	number	NOUN
faba-174	147	57	of	of	ADP
faba-174	147	58	observation	observation	NOUN
faba-174	147	59	units	unit	NOUN
faba-174	147	60	102	102	NUM
faba-174	147	61	source	source	NOUN
faba-174	147	62	:	:	PUNCT
faba-174	147	63	data	datum	NOUN
faba-174	147	64	processed	process	VERB
faba-174	147	65	(	(	PUNCT
faba-174	147	66	2023	2023	NUM
faba-174	147	67	)	)	PUNCT
faba-174	147	68	operational	operational	ADJ
faba-174	147	69	definition	definition	NOUN
faba-174	147	70	of	of	ADP
faba-174	147	71	variables	variable	NOUN
faba-174	147	72	audit	audit	NOUN
faba-174	147	73	delay	delay	NOUN
faba-174	147	74	is	be	AUX
faba-174	147	75	an	an	DET
faba-174	147	76	independent	independent	ADJ
faba-174	147	77	variable	variable	NOUN
faba-174	147	78	in	in	ADP
faba-174	147	79	this	this	DET
faba-174	147	80	study	study	NOUN
faba-174	147	81	.	.	PUNCT
faba-174	148	1	generally	generally	ADV
faba-174	148	2	speaking	speak	VERB
faba-174	148	3	,	,	PUNCT
faba-174	148	4	the	the	DET
faba-174	148	5	benchmark	benchmark	NOUN
faba-174	148	6	for	for	ADP
faba-174	148	7	determining	determine	VERB
faba-174	148	8	the	the	DET
faba-174	148	9	length	length	NOUN
faba-174	148	10	of	of	ADP
faba-174	148	11	time	time	NOUN
faba-174	148	12	needed	need	VERB
faba-174	148	13	to	to	PART
faba-174	148	14	complete	complete	VERB
faba-174	148	15	the	the	DET
faba-174	148	16	annual	annual	ADJ
faba-174	148	17	audit	audit	NOUN
faba-174	148	18	statements	statement	NOUN
faba-174	148	19	is	be	AUX
faba-174	148	20	to	to	PART
faba-174	148	21	count	count	VERB
faba-174	148	22	the	the	DET
faba-174	148	23	days	day	NOUN
faba-174	148	24	from	from	ADP
faba-174	148	25	the	the	DET
faba-174	148	26	end	end	NOUN
faba-174	148	27	of	of	ADP
faba-174	148	28	the	the	DET
faba-174	148	29	fiscal	fiscal	ADJ
faba-174	148	30	year	year	NOUN
faba-174	148	31	to	to	ADP
faba-174	148	32	the	the	DET
faba-174	148	33	bpk	bpk	PROPN
faba-174	148	34	's	's	PART
faba-174	148	35	release	release	NOUN
faba-174	148	36	of	of	ADP
faba-174	148	37	the	the	DET
faba-174	148	38	audit	audit	NOUN
faba-174	148	39	statements	statement	NOUN
faba-174	148	40	.	.	PUNCT
faba-174	149	1	therefore	therefore	ADV
faba-174	149	2	,	,	PUNCT
faba-174	149	3	audit	audit	NOUN
faba-174	149	4	delay	delay	NOUN
faba-174	149	5	is	be	AUX
faba-174	149	6	measured	measure	VERB
faba-174	149	7	based	base	VERB
faba-174	149	8	on	on	ADP
faba-174	149	9	the	the	DET
faba-174	149	10	number	number	NOUN
faba-174	149	11	of	of	ADP
faba-174	149	12	days	day	NOUN
faba-174	149	13	after	after	ADP
faba-174	149	14	the	the	DET
faba-174	149	15	december	december	PROPN
faba-174	149	16	31	31	NUM
faba-174	149	17	book	book	NOUN
faba-174	149	18	closing	closing	NOUN
faba-174	149	19	date	date	NOUN
faba-174	149	20	.	.	PUNCT
faba-174	150	1	if	if	SCONJ
faba-174	150	2	the	the	DET
faba-174	150	3	number	number	NOUN
faba-174	150	4	of	of	ADP
faba-174	150	5	days	day	NOUN
faba-174	150	6	of	of	ADP
faba-174	150	7	audit	audit	NOUN
faba-174	150	8	delay	delay	NOUN
faba-174	150	9	is	be	AUX
faba-174	150	10	high	high	ADJ
faba-174	150	11	,	,	PUNCT
faba-174	150	12	it	it	PRON
faba-174	150	13	indicates	indicate	VERB
faba-174	150	14	a	a	DET
faba-174	150	15	delay	delay	NOUN
faba-174	150	16	in	in	ADP
faba-174	150	17	financial	financial	ADJ
faba-174	150	18	statements	statement	NOUN
faba-174	150	19	.	.	PUNCT
faba-174	151	1	in	in	ADP
faba-174	151	2	contrast	contrast	NOUN
faba-174	151	3	,	,	PUNCT
faba-174	151	4	audit	audit	NOUN
faba-174	151	5	delay	delay	NOUN
faba-174	151	6	with	with	ADP
faba-174	151	7	a	a	DET
faba-174	151	8	low	low	ADJ
faba-174	151	9	number	number	NOUN
faba-174	151	10	of	of	ADP
faba-174	151	11	days	day	NOUN
faba-174	151	12	means	mean	VERB
faba-174	151	13	the	the	DET
faba-174	151	14	timeliness	timeliness	NOUN
faba-174	151	15	of	of	ADP
faba-174	151	16	financial	financial	ADJ
faba-174	151	17	statements	statement	NOUN
faba-174	151	18	.	.	PUNCT
faba-174	152	1	the	the	DET
faba-174	152	2	formula	formula	NOUN
faba-174	152	3	for	for	ADP
faba-174	152	4	calculating	calculate	VERB
faba-174	152	5	audit	audit	NOUN
faba-174	152	6	delay	delay	NOUN
faba-174	152	7	is	be	AUX
faba-174	152	8	as	as	SCONJ
faba-174	152	9	follows	follow	VERB
faba-174	152	10	:	:	PUNCT
faba-174	152	11	ad	ad	NOUN
faba-174	152	12	=	=	SYM
faba-174	152	13	date	date	NOUN
faba-174	152	14	of	of	ADP
faba-174	152	15	issuance	issuance	NOUN
faba-174	152	16	of	of	ADP
faba-174	152	17	the	the	DET
faba-174	152	18	lhp	lhp	NOUN
faba-174	152	19	−	−	PROPN
faba-174	152	20	date	date	NOUN
faba-174	152	21	of	of	ADP
faba-174	152	22	end	end	NOUN
faba-174	152	23	of	of	ADP
faba-174	152	24	fiscal	fiscal	ADJ
faba-174	152	25	year	year	NOUN
faba-174	152	26	(	(	PUNCT
faba-174	152	27	1	1	X
faba-174	152	28	)	)	PUNCT
faba-174	152	29	government	government	NOUN
faba-174	152	30	size	size	NOUN
faba-174	152	31	is	be	AUX
faba-174	152	32	an	an	DET
faba-174	152	33	assessment	assessment	NOUN
faba-174	152	34	of	of	ADP
faba-174	152	35	its	its	PRON
faba-174	152	36	size	size	NOUN
faba-174	152	37	or	or	CCONJ
faba-174	152	38	size	size	NOUN
faba-174	152	39	based	base	VERB
faba-174	152	40	on	on	ADP
faba-174	152	41	various	various	ADJ
faba-174	152	42	measurement	measurement	NOUN
faba-174	152	43	scales	scale	NOUN
faba-174	152	44	,	,	PUNCT
faba-174	152	45	such	such	ADJ
faba-174	152	46	as	as	ADP
faba-174	152	47	total	total	ADJ
faba-174	152	48	assets	asset	NOUN
faba-174	152	49	,	,	PUNCT
faba-174	152	50	regional	regional	ADJ
faba-174	152	51	income	income	NOUN
faba-174	152	52	,	,	PUNCT
faba-174	152	53	population	population	NOUN
faba-174	152	54	,	,	PUNCT
faba-174	152	55	area	area	NOUN
faba-174	152	56	,	,	PUNCT
faba-174	152	57	and	and	CCONJ
faba-174	152	58	the	the	DET
faba-174	152	59	value	value	NOUN
faba-174	152	60	of	of	ADP
faba-174	152	61	a	a	DET
faba-174	152	62	government	government	NOUN
faba-174	152	63	's	's	PART
faba-174	152	64	apbd	apbd	NOUN
faba-174	152	65	.	.	PUNCT
faba-174	153	1	in	in	ADP
faba-174	153	2	this	this	DET
faba-174	153	3	study	study	NOUN
faba-174	153	4	,	,	PUNCT
faba-174	153	5	the	the	DET
faba-174	153	6	size	size	NOUN
faba-174	153	7	of	of	ADP
faba-174	153	8	the	the	DET
faba-174	153	9	government	government	NOUN
faba-174	153	10	is	be	AUX
faba-174	153	11	based	base	VERB
faba-174	153	12	on	on	ADP
faba-174	153	13	the	the	DET
faba-174	153	14	measurement	measurement	NOUN
faba-174	153	15	can	can	AUX
faba-174	153	16	be	be	AUX
faba-174	153	17	seen	see	VERB
faba-174	153	18	as	as	SCONJ
faba-174	153	19	follows	follow	VERB
faba-174	153	20	:	:	PUNCT
faba-174	153	21	upd	upd	PROPN
faba-174	153	22	=	=	SYM
faba-174	153	23	ln(total	ln(total	ADJ
faba-174	153	24	assets	asset	NOUN
faba-174	153	25	)	)	PUNCT
faba-174	153	26	(	(	PUNCT
faba-174	153	27	2	2	X
faba-174	153	28	)	)	PUNCT
faba-174	153	29	the	the	DET
faba-174	153	30	amount	amount	NOUN
faba-174	153	31	of	of	ADP
faba-174	153	32	audit	audit	NOUN
faba-174	153	33	findings	finding	NOUN
faba-174	153	34	,	,	PUNCT
faba-174	153	35	weaknesses	weakness	NOUN
faba-174	153	36	in	in	ADP
faba-174	153	37	the	the	DET
faba-174	153	38	internal	internal	ADJ
faba-174	153	39	control	control	NOUN
faba-174	153	40	system	system	NOUN
faba-174	153	41	as	as	ADV
faba-174	153	42	well	well	ADV
faba-174	153	43	as	as	ADP
faba-174	153	44	non	non	ADJ
faba-174	153	45	-	-	NOUN
faba-174	153	46	compliance	compliance	NOUN
faba-174	153	47	with	with	ADP
faba-174	153	48	legal	legal	ADJ
faba-174	153	49	requirements	requirement	NOUN
faba-174	153	50	that	that	PRON
faba-174	153	51	are	be	AUX
faba-174	153	52	included	include	VERB
faba-174	153	53	in	in	ADP
faba-174	153	54	the	the	DET
faba-174	153	55	audit	audit	NOUN
faba-174	153	56	statements	statement	NOUN
faba-174	153	57	is	be	AUX
faba-174	153	58	used	use	VERB
faba-174	153	59	to	to	PART
faba-174	153	60	evaluate	evaluate	VERB
faba-174	153	61	the	the	DET
faba-174	153	62	audit	audit	NOUN
faba-174	153	63	findings	finding	NOUN
faba-174	153	64	.	.	PUNCT
faba-174	154	1	bpk	bpk	NOUN
faba-174	154	2	auditors	auditor	NOUN
faba-174	154	3	statements	statement	VERB
faba-174	154	4	audit	audit	NOUN
faba-174	154	5	findings	finding	NOUN
faba-174	154	6	that	that	PRON
faba-174	154	7	have	have	VERB
faba-174	154	8	a	a	DET
faba-174	154	9	direct	direct	ADJ
faba-174	154	10	and	and	CCONJ
faba-174	154	11	material	material	ADJ
faba-174	154	12	effect	effect	NOUN
faba-174	154	13	on	on	ADP
faba-174	154	14	weaknesses	weakness	NOUN
faba-174	154	15	or	or	CCONJ
faba-174	154	16	noncompliance	noncompliance	NOUN
faba-174	154	17	with	with	ADP
faba-174	154	18	the	the	DET
faba-174	154	19	presentation	presentation	NOUN
faba-174	154	20	of	of	ADP
faba-174	154	21	financial	financial	ADJ
faba-174	154	22	statements	statement	NOUN
faba-174	154	23	.	.	PUNCT
faba-174	155	1	the	the	DET
faba-174	155	2	number	number	NOUN
faba-174	155	3	of	of	ADP
faba-174	155	4	accounting	accounting	NOUN
faba-174	155	5	entities	entity	NOUN
faba-174	155	6	must	must	AUX
faba-174	155	7	prepare	prepare	VERB
faba-174	155	8	financial	financial	ADJ
faba-174	155	9	statements	statement	NOUN
faba-174	155	10	as	as	ADP
faba-174	155	11	budget	budget	NOUN
faba-174	155	12	and	and	CCONJ
faba-174	155	13	goods	good	NOUN
faba-174	155	14	users	user	NOUN
faba-174	155	15	which	which	PRON
faba-174	155	16	are	be	AUX
faba-174	155	17	ultimately	ultimately	ADV
faba-174	155	18	combined	combine	VERB
faba-174	155	19	in	in	ADP
faba-174	155	20	the	the	DET
faba-174	155	21	statements	statement	NOUN
faba-174	155	22	entity	entity	NOUN
faba-174	155	23	.	.	PUNCT
faba-174	156	1	the	the	DET
faba-174	156	2	number	number	NOUN
faba-174	156	3	of	of	ADP
faba-174	156	4	accounting	accounting	NOUN
faba-174	156	5	entities	entity	NOUN
faba-174	156	6	can	can	AUX
faba-174	156	7	be	be	AUX
faba-174	156	8	seen	see	VERB
faba-174	156	9	from	from	ADP
faba-174	156	10	the	the	DET
faba-174	156	11	lhp	lhp	NOUN
faba-174	156	12	on	on	ADP
faba-174	156	13	lkpd	lkpd	PROPN
faba-174	156	14	which	which	PRON
faba-174	156	15	contains	contain	VERB
faba-174	156	16	the	the	DET
faba-174	156	17	number	number	NOUN
faba-174	156	18	of	of	ADP
faba-174	156	19	accounting	accounting	NOUN
faba-174	156	20	entities	entity	NOUN
faba-174	156	21	examined	examine	VERB
faba-174	156	22	.	.	PUNCT
faba-174	157	1	data	datum	NOUN
faba-174	157	2	analysis	analysis	NOUN
faba-174	157	3	technique	technique	NOUN
faba-174	157	4	the	the	DET
faba-174	157	5	use	use	NOUN
faba-174	157	6	of	of	ADP
faba-174	157	7	data	datum	NOUN
faba-174	157	8	analysis	analysis	NOUN
faba-174	157	9	techniques	technique	NOUN
faba-174	157	10	in	in	ADP
faba-174	157	11	this	this	DET
faba-174	157	12	study	study	NOUN
faba-174	157	13	raised	raise	VERB
faba-174	157	14	multiple	multiple	ADJ
faba-174	157	15	regression	regression	NOUN
faba-174	157	16	analysis	analysis	NOUN
faba-174	157	17	models	model	NOUN
faba-174	157	18	with	with	ADP
faba-174	157	19	the	the	DET
faba-174	157	20	petrisia	petrisia	PROPN
faba-174	157	21	,	,	PUNCT
faba-174	157	22	dewata	dewata	ADJ
faba-174	157	23	,	,	PUNCT
faba-174	157	24	dwitayanti	dwitayanti	PROPN
faba-174	157	25	,	,	PUNCT
faba-174	157	26	jauhari	jauhari	NOUN
faba-174	157	27	/	/	SYM
faba-174	157	28	finance	finance	NOUN
faba-174	157	29	,	,	PUNCT
faba-174	157	30	accounting	accounting	NOUN
faba-174	157	31	and	and	CCONJ
faba-174	157	32	business	business	NOUN
faba-174	157	33	analysis	analysis	NOUN
faba-174	157	34	,	,	PUNCT
faba-174	157	35	volume	volume	NOUN
faba-174	157	36	6	6	NUM
faba-174	157	37	,	,	PUNCT
faba-174	157	38	issue	issue	NOUN
faba-174	157	39	1	1	NUM
faba-174	157	40	,	,	PUNCT
faba-174	157	41	2024	2024	NUM
faba-174	157	42	48	48	NUM
faba-174	157	43	formula	formula	NOUN
faba-174	157	44	:	:	PUNCT
faba-174	157	45	ad	ad	NOUN
faba-174	157	46	=	=	PUNCT
faba-174	157	47	α	α	PROPN
faba-174	157	48	+	+	X
faba-174	157	49	β1up	β1up	PUNCT
faba-174	158	1	+	+	PUNCT
faba-174	158	2	β2ta	β2ta	PUNCT
faba-174	158	3	+	+	CCONJ
faba-174	158	4	β3ea	β3ea	PUNCT
faba-174	158	5	+	+	NUM
faba-174	158	6	ε	ε	PROPN
faba-174	158	7	(	(	PUNCT
faba-174	158	8	3	3	NUM
faba-174	158	9	)	)	PUNCT
faba-174	158	10	where	where	SCONJ
faba-174	158	11	:	:	PUNCT
faba-174	158	12	ad	ad	NOUN
faba-174	158	13	audit	audit	NOUN
faba-174	158	14	delay	delay	NOUN
faba-174	158	15	α	α	PRON
faba-174	158	16	constant	constant	ADJ
faba-174	158	17	up	up	ADP
faba-174	158	18	size	size	NOUN
faba-174	158	19	of	of	ADP
faba-174	158	20	government	government	NOUN
faba-174	158	21	ta	ta	PART
faba-174	158	22	audit	audit	VERB
faba-174	158	23	findings	finding	NOUN
faba-174	158	24	ea	ea	ADP
faba-174	158	25	the	the	DET
faba-174	158	26	number	number	NOUN
faba-174	158	27	of	of	ADP
faba-174	158	28	accounting	accounting	NOUN
faba-174	158	29	entities	entity	NOUN
faba-174	158	30	β1	β1	PROPN
faba-174	158	31	,	,	PUNCT
faba-174	158	32	β2	β2	VERB
faba-174	158	33	,	,	PUNCT
faba-174	158	34	β3	β3	VERB
faba-174	158	35	coefficient	coefficient	NOUN
faba-174	158	36	ε	ε	PROPN
faba-174	158	37	error	error	NOUN
faba-174	158	38	term	term	NOUN
faba-174	158	39	descriptive	descriptive	ADJ
faba-174	158	40	statistical	statistical	ADJ
faba-174	158	41	analysis	analysis	NOUN
faba-174	158	42	table	table	NOUN
faba-174	158	43	2	2	NUM
faba-174	158	44	.	.	PUNCT
faba-174	158	45	descriptive	descriptive	ADJ
faba-174	158	46	statistical	statistical	ADJ
faba-174	158	47	testing	testing	NOUN
faba-174	158	48	results	result	VERB
faba-174	158	49	y_ad	y_ad	NOUN
faba-174	158	50	x1_up	x1_up	PROPN
faba-174	158	51	x2_ta	x2_ta	PUNCT
faba-174	159	1	x3_ea	x3_ea	PROPN
faba-174	159	2	mean	mean	VERB
faba-174	159	3	144.0098	144.0098	NUM
faba-174	159	4	30.26765	30.26765	NUM
faba-174	159	5	16.65686	16.65686	NUM
faba-174	159	6	43.17647	43.17647	NUM
faba-174	159	7	median	median	NOUN
faba-174	159	8	143.0000	143.0000	NUM
faba-174	159	9	30.10500	30.10500	NUM
faba-174	159	10	16.00000	16.00000	NUM
faba-174	159	11	41.00000	41.00000	NUM
faba-174	159	12	maximum	maximum	ADJ
faba-174	159	13	209.0000	209.0000	NUM
faba-174	159	14	33.93000	33.93000	NUM
faba-174	159	15	43.00000	43.00000	NUM
faba-174	159	16	96.00000	96.00000	NUM
faba-174	159	17	minimum	minimum	NOUN
faba-174	159	18	66.00000	66.00000	NUM
faba-174	159	19	28.48000	28.48000	NUM
faba-174	159	20	5.000000	5.000000	NUM
faba-174	159	21	27.00000	27.00000	NUM
faba-174	159	22	std	std	NOUN
faba-174	159	23	.	.	PUNCT
faba-174	160	1	dev	dev	PROPN
faba-174	160	2	.	.	PROPN
faba-174	161	1	22.39718	22.39718	NUM
faba-174	161	2	0.963192	0.963192	NUM
faba-174	161	3	7.641076	7.641076	NUM
faba-174	161	4	12.36845	12.36845	NUM
faba-174	161	5	observations	observation	NOUN
faba-174	161	6	102	102	NUM
faba-174	161	7	102	102	NUM
faba-174	161	8	102	102	NUM
faba-174	161	9	102	102	NUM
faba-174	161	10	source	source	NOUN
faba-174	161	11	:	:	PUNCT
faba-174	161	12	data	datum	NOUN
faba-174	161	13	processed	process	VERB
faba-174	161	14	(	(	PUNCT
faba-174	161	15	2023	2023	NUM
faba-174	161	16	)	)	PUNCT
faba-174	161	17	the	the	DET
faba-174	161	18	average	average	ADJ
faba-174	161	19	audit	audit	NOUN
faba-174	161	20	delay	delay	NOUN
faba-174	161	21	(	(	PUNCT
faba-174	161	22	ad	ad	NOUN
faba-174	161	23	)	)	PUNCT
faba-174	161	24	deviation	deviation	NOUN
faba-174	161	25	is	be	AUX
faba-174	161	26	22.39718	22.39718	NUM
faba-174	161	27	from	from	ADP
faba-174	161	28	the	the	DET
faba-174	161	29	mean	mean	ADJ
faba-174	161	30	value	value	NOUN
faba-174	161	31	of	of	ADP
faba-174	161	32	144.0098	144.0098	NUM
faba-174	161	33	.	.	PUNCT
faba-174	162	1	the	the	DET
faba-174	162	2	lowest	low	ADJ
faba-174	162	3	audit	audit	NOUN
faba-174	162	4	delay	delay	NOUN
faba-174	162	5	value	value	NOUN
faba-174	162	6	is	be	AUX
faba-174	162	7	66	66	NUM
faba-174	162	8	and	and	CCONJ
faba-174	162	9	the	the	DET
faba-174	162	10	highest	high	ADJ
faba-174	162	11	is	be	AUX
faba-174	162	12	209	209	NUM
faba-174	162	13	.	.	PUNCT
faba-174	163	1	the	the	DET
faba-174	163	2	government	government	NOUN
faba-174	163	3	size	size	NOUN
faba-174	163	4	variable	variable	NOUN
faba-174	163	5	(	(	PUNCT
faba-174	163	6	up	up	ADV
faba-174	163	7	)	)	PUNCT
faba-174	163	8	has	have	VERB
faba-174	163	9	an	an	DET
faba-174	163	10	average	average	ADJ
faba-174	163	11	deviation	deviation	NOUN
faba-174	163	12	of	of	ADP
faba-174	163	13	0.963192	0.963192	NUM
faba-174	163	14	from	from	ADP
faba-174	163	15	30.26765	30.26765	NUM
faba-174	163	16	.	.	PUNCT
faba-174	164	1	the	the	DET
faba-174	164	2	lowest	low	ADJ
faba-174	164	3	value	value	NOUN
faba-174	164	4	of	of	ADP
faba-174	164	5	government	government	NOUN
faba-174	164	6	size	size	NOUN
faba-174	164	7	is	be	AUX
faba-174	164	8	28.48	28.48	NUM
faba-174	164	9	and	and	CCONJ
faba-174	164	10	the	the	DET
faba-174	164	11	highest	high	ADJ
faba-174	164	12	value	value	NOUN
faba-174	164	13	is	be	AUX
faba-174	164	14	33.93	33.93	NUM
faba-174	164	15	.	.	PUNCT
faba-174	165	1	in	in	ADP
faba-174	165	2	contrast	contrast	NOUN
faba-174	165	3	to	to	ADP
faba-174	165	4	the	the	DET
faba-174	165	5	average	average	ADJ
faba-174	165	6	deviation	deviation	NOUN
faba-174	165	7	of	of	ADP
faba-174	165	8	audit	audit	NOUN
faba-174	165	9	findings	finding	VERB
faba-174	165	10	data	datum	NOUN
faba-174	165	11	(	(	PUNCT
faba-174	165	12	ta	ta	NOUN
faba-174	165	13	)	)	PUNCT
faba-174	165	14	of	of	ADP
faba-174	165	15	7.641076	7.641076	NUM
faba-174	165	16	from	from	ADP
faba-174	165	17	the	the	DET
faba-174	165	18	average	average	ADJ
faba-174	165	19	value	value	NOUN
faba-174	165	20	of	of	ADP
faba-174	165	21	16.65686	16.65686	NUM
faba-174	165	22	.	.	PUNCT
faba-174	166	1	the	the	DET
faba-174	166	2	average	average	ADJ
faba-174	166	3	deviation	deviation	NOUN
faba-174	166	4	of	of	ADP
faba-174	166	5	accounting	accounting	NOUN
faba-174	166	6	entity	entity	NOUN
faba-174	166	7	(	(	PUNCT
faba-174	166	8	ea	ea	NOUN
faba-174	166	9	)	)	PUNCT
faba-174	166	10	data	datum	NOUN
faba-174	166	11	is	be	AUX
faba-174	166	12	12.36845	12.36845	NUM
faba-174	166	13	from	from	ADP
faba-174	166	14	the	the	DET
faba-174	166	15	average	average	ADJ
faba-174	166	16	value	value	NOUN
faba-174	166	17	of	of	ADP
faba-174	166	18	43.17647	43.17647	NUM
faba-174	166	19	with	with	ADP
faba-174	166	20	the	the	DET
faba-174	166	21	lowest	low	ADJ
faba-174	166	22	value	value	NOUN
faba-174	166	23	of	of	ADP
faba-174	166	24	accounting	accounting	NOUN
faba-174	166	25	entity	entity	NOUN
faba-174	166	26	of	of	ADP
faba-174	166	27	27	27	NUM
faba-174	166	28	and	and	CCONJ
faba-174	166	29	the	the	DET
faba-174	166	30	highest	high	ADJ
faba-174	166	31	value	value	NOUN
faba-174	166	32	of	of	ADP
faba-174	166	33	96	96	NUM
faba-174	166	34	.	.	PUNCT
faba-174	167	1	panel	panel	NOUN
faba-174	167	2	data	data	PROPN
faba-174	167	3	regression	regression	PROPN
faba-174	167	4	model	model	NOUN
faba-174	167	5	selection	selection	NOUN
faba-174	167	6	results	result	NOUN
faba-174	167	7	chow	chow	PROPN
faba-174	167	8	test	test	NOUN
faba-174	167	9	determine	determine	NOUN
faba-174	167	10	which	which	DET
faba-174	167	11	model	model	NOUN
faba-174	167	12	is	be	AUX
faba-174	167	13	better	well	ADJ
faba-174	167	14	between	between	ADP
faba-174	167	15	the	the	DET
faba-174	167	16	common	common	ADJ
faba-174	167	17	effect	effect	NOUN
faba-174	167	18	model	model	NOUN
faba-174	167	19	(	(	PUNCT
faba-174	167	20	cem	cem	NOUN
faba-174	167	21	)	)	PUNCT
faba-174	167	22	and	and	CCONJ
faba-174	167	23	the	the	DET
faba-174	167	24	fixed	fixed	ADJ
faba-174	167	25	effect	effect	NOUN
faba-174	167	26	model	model	NOUN
faba-174	167	27	(	(	PUNCT
faba-174	167	28	fem	fem	PROPN
faba-174	167	29	)	)	PUNCT
faba-174	167	30	by	by	ADP
faba-174	167	31	conducting	conduct	VERB
faba-174	167	32	a	a	DET
faba-174	167	33	chow	chow	PROPN
faba-174	167	34	test	test	NOUN
faba-174	167	35	.	.	PUNCT
faba-174	168	1	table	table	NOUN
faba-174	168	2	3	3	NUM
faba-174	168	3	.	.	X
faba-174	168	4	chow	chow	PROPN
faba-174	168	5	test	test	NOUN
faba-174	168	6	results	result	NOUN
faba-174	168	7	effects	effect	NOUN
faba-174	168	8	test	test	NOUN
faba-174	168	9	statistic	statistic	PROPN
faba-174	168	10	d.f	d.f	PROPN
faba-174	168	11	.	.	PROPN
faba-174	168	12	prob	prob	PROPN
faba-174	168	13	.	.	PUNCT
faba-174	169	1	cross	cross	NOUN
faba-174	169	2	-	-	NOUN
faba-174	169	3	section	section	NOUN
faba-174	169	4	f	f	PROPN
faba-174	169	5	1.763392	1.763392	NUM
faba-174	169	6	(	(	PUNCT
faba-174	169	7	33,65	33,65	NOUN
faba-174	169	8	)	)	PUNCT
faba-174	169	9	0.0258	0.0258	NUM
faba-174	169	10	cross	cross	ADJ
faba-174	169	11	-	-	ADJ
faba-174	169	12	section	section	ADJ
faba-174	169	13	chi	chi	ADJ
faba-174	169	14	-	-	PUNCT
faba-174	169	15	square	square	ADJ
faba-174	169	16	65.214342	65.214342	NUM
faba-174	169	17	33	33	NUM
faba-174	169	18	0.0007	0.0007	NUM
faba-174	169	19	source	source	NOUN
faba-174	169	20	:	:	PUNCT
faba-174	169	21	data	datum	NOUN
faba-174	169	22	processed	process	VERB
faba-174	169	23	(	(	PUNCT
faba-174	169	24	2023	2023	NUM
faba-174	169	25	)	)	PUNCT
faba-174	169	26	the	the	DET
faba-174	169	27	results	result	NOUN
faba-174	169	28	of	of	ADP
faba-174	169	29	model	model	NOUN
faba-174	169	30	selection	selection	NOUN
faba-174	169	31	with	with	ADP
faba-174	169	32	the	the	DET
faba-174	169	33	chow	chow	PROPN
faba-174	169	34	test	test	NOUN
faba-174	169	35	display	display	VERB
faba-174	169	36	a	a	DET
faba-174	169	37	cross	cross	ADJ
faba-174	169	38	-	-	ADJ
faba-174	169	39	section	section	ADJ
faba-174	169	40	chi	chi	ADJ
faba-174	169	41	-	-	PUNCT
faba-174	169	42	square	square	ADJ
faba-174	169	43	probability	probability	NOUN
faba-174	169	44	value	value	NOUN
faba-174	169	45	of	of	ADP
faba-174	169	46	0.0007<0.05	0.0007<0.05	NOUN
faba-174	169	47	,	,	PUNCT
faba-174	169	48	so	so	SCONJ
faba-174	169	49	that	that	SCONJ
faba-174	169	50	in	in	ADP
faba-174	169	51	the	the	DET
faba-174	169	52	chow	chow	PROPN
faba-174	169	53	test	test	NOUN
faba-174	169	54	the	the	DET
faba-174	169	55	best	good	ADJ
faba-174	169	56	model	model	NOUN
faba-174	169	57	use	use	NOUN
faba-174	169	58	is	be	AUX
faba-174	169	59	the	the	DET
faba-174	169	60	fixed	fixed	ADJ
faba-174	169	61	effect	effect	NOUN
faba-174	169	62	model	model	NOUN
faba-174	169	63	.	.	PUNCT
faba-174	170	1	hausman	hausman	PROPN
faba-174	170	2	test	test	VERB
faba-174	170	3	the	the	DET
faba-174	170	4	hausman	hausman	ADJ
faba-174	170	5	test	test	NOUN
faba-174	170	6	was	be	AUX
faba-174	170	7	conducted	conduct	VERB
faba-174	170	8	to	to	PART
faba-174	170	9	determine	determine	VERB
faba-174	170	10	the	the	DET
faba-174	170	11	best	good	ADJ
faba-174	170	12	model	model	NOUN
faba-174	170	13	between	between	ADP
faba-174	170	14	the	the	DET
faba-174	170	15	random	random	ADJ
faba-174	170	16	effect	effect	NOUN
faba-174	170	17	model	model	NOUN
faba-174	170	18	(	(	PUNCT
faba-174	170	19	rem	rem	NOUN
faba-174	170	20	)	)	PUNCT
faba-174	170	21	with	with	ADP
faba-174	170	22	fixed	fix	VERB
faba-174	170	23	effect	effect	NOUN
faba-174	170	24	model	model	NOUN
faba-174	170	25	(	(	PUNCT
faba-174	170	26	fem	fem	PROPN
faba-174	170	27	)	)	PUNCT
faba-174	170	28	.	.	PUNCT
faba-174	171	1	table	table	NOUN
faba-174	171	2	4	4	NUM
faba-174	171	3	.	.	PUNCT
faba-174	171	4	hausman	hausman	PROPN
faba-174	171	5	test	test	PROPN
faba-174	171	6	results	result	NOUN
faba-174	171	7	test	test	NOUN
faba-174	171	8	summary	summary	NOUN
faba-174	171	9	chi	chi	PROPN
faba-174	171	10	-	-	PUNCT
faba-174	171	11	sq	sq	PROPN
faba-174	171	12	.	.	PROPN
faba-174	171	13	statistic	statistic	ADJ
faba-174	171	14	chi	chi	PROPN
faba-174	171	15	-	-	PUNCT
faba-174	171	16	sq	sq	PROPN
faba-174	171	17	.	.	PUNCT
faba-174	171	18	d.f	d.f	PROPN
faba-174	171	19	.	.	PROPN
faba-174	171	20	prob	prob	PROPN
faba-174	171	21	.	.	PUNCT
faba-174	172	1	cross	cross	ADJ
faba-174	172	2	-	-	ADJ
faba-174	172	3	section	section	ADJ
faba-174	172	4	random	random	ADJ
faba-174	172	5	9.755455	9.755455	NUM
faba-174	172	6	3	3	NUM
faba-174	172	7	0.0208	0.0208	NUM
faba-174	172	8	source	source	NOUN
faba-174	172	9	:	:	PUNCT
faba-174	172	10	data	datum	NOUN
faba-174	172	11	processed	process	VERB
faba-174	172	12	(	(	PUNCT
faba-174	172	13	2023	2023	NUM
faba-174	172	14	)	)	PUNCT
faba-174	172	15	the	the	DET
faba-174	172	16	results	result	NOUN
faba-174	172	17	of	of	ADP
faba-174	172	18	the	the	DET
faba-174	172	19	hausman	hausman	PROPN
faba-174	172	20	test	test	NOUN
faba-174	172	21	model	model	PROPN
faba-174	172	22	selection	selection	NOUN
faba-174	172	23	display	display	VERB
faba-174	172	24	a	a	DET
faba-174	172	25	probability	probability	NOUN
faba-174	172	26	value	value	NOUN
faba-174	172	27	of	of	ADP
faba-174	172	28	0.0208<0.05	0.0208<0.05	NOUN
faba-174	172	29	,	,	PUNCT
faba-174	172	30	petrisia	petrisia	PROPN
faba-174	172	31	,	,	PUNCT
faba-174	172	32	dewata	dewata	ADJ
faba-174	172	33	,	,	PUNCT
faba-174	172	34	dwitayanti	dwitayanti	PROPN
faba-174	172	35	,	,	PUNCT
faba-174	172	36	jauhari	jauhari	NOUN
faba-174	172	37	/	/	SYM
faba-174	172	38	finance	finance	NOUN
faba-174	172	39	,	,	PUNCT
faba-174	172	40	accounting	accounting	NOUN
faba-174	172	41	and	and	CCONJ
faba-174	172	42	business	business	NOUN
faba-174	172	43	analysis	analysis	NOUN
faba-174	172	44	,	,	PUNCT
faba-174	172	45	volume	volume	NOUN
faba-174	172	46	6	6	NUM
faba-174	172	47	,	,	PUNCT
faba-174	172	48	issue	issue	NOUN
faba-174	172	49	1	1	NUM
faba-174	172	50	,	,	PUNCT
faba-174	172	51	2024	2024	NUM
faba-174	172	52	49	49	NUM
faba-174	172	53	so	so	SCONJ
faba-174	172	54	that	that	SCONJ
faba-174	172	55	the	the	DET
faba-174	172	56	suitable	suitable	ADJ
faba-174	172	57	model	model	NOUN
faba-174	172	58	is	be	AUX
faba-174	172	59	the	the	DET
faba-174	172	60	fixed	fixed	ADJ
faba-174	172	61	effect	effect	NOUN
faba-174	172	62	model	model	NOUN
faba-174	172	63	.	.	PUNCT
faba-174	173	1	the	the	DET
faba-174	173	2	use	use	NOUN
faba-174	173	3	of	of	ADP
faba-174	173	4	fixed	fix	VERB
faba-174	173	5	has	have	AUX
faba-174	173	6	been	be	AUX
faba-174	173	7	selected	select	VERB
faba-174	173	8	twice	twice	ADV
faba-174	173	9	,	,	PUNCT
faba-174	173	10	namely	namely	ADV
faba-174	173	11	in	in	ADP
faba-174	173	12	the	the	DET
faba-174	173	13	chow	chow	PROPN
faba-174	173	14	test	test	NOUN
faba-174	173	15	and	and	CCONJ
faba-174	173	16	hausman	hausman	ADJ
faba-174	173	17	test	test	NOUN
faba-174	173	18	.	.	PUNCT
faba-174	174	1	while	while	SCONJ
faba-174	174	2	common	common	ADJ
faba-174	174	3	and	and	CCONJ
faba-174	174	4	random	random	ADJ
faba-174	174	5	were	be	AUX
faba-174	174	6	not	not	PART
faba-174	174	7	selected	select	VERB
faba-174	174	8	at	at	ADV
faba-174	174	9	all	all	ADV
faba-174	174	10	.	.	PUNCT
faba-174	175	1	it	it	PRON
faba-174	175	2	can	can	AUX
faba-174	175	3	be	be	AUX
faba-174	175	4	concluded	conclude	VERB
faba-174	175	5	from	from	ADP
faba-174	175	6	the	the	DET
faba-174	175	7	three	three	NUM
faba-174	175	8	models	model	NOUN
faba-174	175	9	(	(	PUNCT
faba-174	175	10	cem	cem	NOUN
faba-174	175	11	,	,	PUNCT
faba-174	175	12	fem	fem	NOUN
faba-174	175	13	,	,	PUNCT
faba-174	175	14	and	and	CCONJ
faba-174	175	15	rem	rem	NOUN
faba-174	175	16	)	)	PUNCT
faba-174	175	17	,	,	PUNCT
faba-174	175	18	the	the	DET
faba-174	175	19	best	good	ADJ
faba-174	175	20	use	use	NOUN
faba-174	175	21	of	of	ADP
faba-174	175	22	the	the	DET
faba-174	175	23	model	model	NOUN
faba-174	175	24	is	be	AUX
faba-174	175	25	the	the	DET
faba-174	175	26	fixed	fixed	ADJ
faba-174	175	27	effect	effect	NOUN
faba-174	175	28	model	model	NOUN
faba-174	175	29	(	(	PUNCT
faba-174	175	30	fem	fem	NOUN
faba-174	175	31	)	)	PUNCT
faba-174	175	32	in	in	ADP
faba-174	175	33	interpreting	interpret	VERB
faba-174	175	34	panel	panel	NOUN
faba-174	175	35	data	datum	NOUN
faba-174	175	36	regression	regression	NOUN
faba-174	175	37	in	in	ADP
faba-174	175	38	this	this	DET
faba-174	175	39	study	study	NOUN
faba-174	175	40	.	.	PUNCT
faba-174	176	1	panel	panel	NOUN
faba-174	176	2	data	datum	NOUN
faba-174	176	3	regression	regression	NOUN
faba-174	176	4	analysis	analysis	NOUN
faba-174	176	5	based	base	VERB
faba-174	176	6	on	on	ADP
faba-174	176	7	the	the	DET
faba-174	176	8	fixed	fix	VERB
faba-174	176	9	effect	effect	NOUN
faba-174	176	10	model	model	NOUN
faba-174	176	11	,	,	PUNCT
faba-174	176	12	the	the	DET
faba-174	176	13	results	result	NOUN
faba-174	176	14	of	of	ADP
faba-174	176	15	multiple	multiple	ADJ
faba-174	176	16	linear	linear	ADJ
faba-174	176	17	regression	regression	NOUN
faba-174	176	18	with	with	ADP
faba-174	176	19	this	this	DET
faba-174	176	20	model	model	NOUN
faba-174	176	21	can	can	AUX
faba-174	176	22	be	be	AUX
faba-174	176	23	displayed	display	VERB
faba-174	176	24	as	as	SCONJ
faba-174	176	25	follows	follow	VERB
faba-174	176	26	table	table	NOUN
faba-174	176	27	5	5	NUM
faba-174	176	28	.	.	PUNCT
faba-174	177	1	multiple	multiple	ADJ
faba-174	177	2	linear	linear	PROPN
faba-174	177	3	regression	regression	NOUN
faba-174	177	4	results	result	VERB
faba-174	177	5	variable	variable	ADJ
faba-174	177	6	coefficient	coefficient	NOUN
faba-174	177	7	std	std	NOUN
faba-174	177	8	.	.	NOUN
faba-174	177	9	error	error	NOUN
faba-174	177	10	t	t	NOUN
faba-174	177	11	-	-	PUNCT
faba-174	177	12	statistic	statistic	NOUN
faba-174	177	13	prob	prob	NOUN
faba-174	177	14	.	.	PUNCT
faba-174	178	1	c	c	PROPN
faba-174	179	1	1936.092	1936.092	PROPN
faba-174	179	2	809.008	809.008	NUM
faba-174	179	3	2.393	2.393	NUM
faba-174	179	4	0.019	0.019	NUM
faba-174	179	5	x1_up	x1_up	PUNCT
faba-174	180	1	-61.522	-61.522	PRON
faba-174	180	2	26.553	26.553	NUM
faba-174	180	3	-2.317	-2.317	SYM
faba-174	180	4	0.024	0.024	NUM
faba-174	180	5	x2_ta	x2_ta	NUM
faba-174	180	6	1.597	1.597	NUM
faba-174	180	7	0.423	0.423	NUM
faba-174	180	8	3.779	3.779	NUM
faba-174	180	9	0.003	0.003	NUM
faba-174	180	10	x3_ea	x3_ea	PROPN
faba-174	180	11	1.006	1.006	NUM
faba-174	180	12	0.390	0.390	NUM
faba-174	180	13	2.578	2.578	NUM
faba-174	180	14	0.012	0.012	NUM
faba-174	180	15	adjusted	adjust	VERB
faba-174	180	16	r	r	NOUN
faba-174	180	17	-	-	PUNCT
faba-174	180	18	squared	square	VERB
faba-174	180	19	0.379	0.379	NUM
faba-174	180	20	=	=	SYM
faba-174	180	21	37.9	37.9	NUM
faba-174	180	22	%	%	NOUN
faba-174	180	23	f	f	NOUN
faba-174	180	24	-	-	PUNCT
faba-174	180	25	statistic	statistic	ADJ
faba-174	180	26	2.711	2.711	NUM
faba-174	180	27	prob	prob	NOUN
faba-174	180	28	(	(	PUNCT
faba-174	180	29	f	f	NOUN
faba-174	180	30	-	-	PUNCT
faba-174	180	31	statistic	statistic	NOUN
faba-174	180	32	)	)	PUNCT
faba-174	180	33	0.000	0.000	NUM
faba-174	180	34	source	source	NOUN
faba-174	180	35	:	:	PUNCT
faba-174	180	36	data	datum	NOUN
faba-174	180	37	processed	process	VERB
faba-174	180	38	,	,	PUNCT
faba-174	180	39	2023	2023	NUM
faba-174	180	40	based	base	VERB
faba-174	180	41	on	on	ADP
faba-174	180	42	table	table	NOUN
faba-174	180	43	5	5	NUM
faba-174	180	44	,	,	PUNCT
faba-174	180	45	the	the	DET
faba-174	180	46	coefficient	coefficient	NOUN
faba-174	180	47	value	value	NOUN
faba-174	180	48	of	of	ADP
faba-174	180	49	variable	variable	NOUN
faba-174	180	50	x1	x1	PROPN
faba-174	180	51	is	be	AUX
faba-174	180	52	-61.522	-61.522	PRON
faba-174	180	53	,	,	PUNCT
faba-174	180	54	the	the	DET
faba-174	180	55	coefficient	coefficient	NOUN
faba-174	180	56	value	value	NOUN
faba-174	180	57	of	of	ADP
faba-174	180	58	variable	variable	ADJ
faba-174	181	1	x2	x2	INTJ
faba-174	182	1	i	i	PRON
faba-174	182	2	s	s	VERB
faba-174	182	3	1.597	1.597	NUM
faba-174	182	4	,	,	PUNCT
faba-174	182	5	the	the	DET
faba-174	182	6	coefficient	coefficient	NOUN
faba-174	182	7	value	value	NOUN
faba-174	182	8	of	of	ADP
faba-174	182	9	variable	variable	ADJ
faba-174	183	1	x3	x3	VERB
faba-174	183	2	i	i	PRON
faba-174	183	3	s	s	VERB
faba-174	183	4	1.006	1.006	NUM
faba-174	183	5	and	and	CCONJ
faba-174	183	6	the	the	DET
faba-174	183	7	constant	constant	ADJ
faba-174	183	8	value	value	NOUN
faba-174	183	9	is	be	AUX
faba-174	183	10	1936.092	1936.092	PROPN
faba-174	183	11	.	.	PUNCT
faba-174	184	1	then	then	ADV
faba-174	184	2	the	the	DET
faba-174	184	3	results	result	NOUN
faba-174	184	4	of	of	ADP
faba-174	184	5	the	the	DET
faba-174	184	6	equation	equation	NOUN
faba-174	184	7	are	be	AUX
faba-174	184	8	obtained	obtain	VERB
faba-174	184	9	as	as	SCONJ
faba-174	184	10	follows	follow	VERB
faba-174	184	11	:	:	PUNCT
faba-174	184	12	y	y	PROPN
faba-174	184	13	=	=	PUNCT
faba-174	184	14	1936.092	1936.092	PROPN
faba-174	184	15	−	−	NUM
faba-174	184	16	61.522	61.522	NUM
faba-174	184	17	x1	x1	PROPN
faba-174	184	18	+	+	NUM
faba-174	184	19	1.597	1.597	NUM
faba-174	184	20	x2	x2	NOUN
faba-174	184	21	+	+	CCONJ
faba-174	184	22	1.006	1.006	NUM
faba-174	184	23	x3	x3	ADJ
faba-174	184	24	(	(	PUNCT
faba-174	184	25	4	4	NUM
faba-174	184	26	)	)	PUNCT
faba-174	184	27	the	the	DET
faba-174	184	28	beta	beta	ADJ
faba-174	184	29	coefficient	coefficient	NOUN
faba-174	184	30	for	for	ADP
faba-174	184	31	government	government	NOUN
faba-174	184	32	size	size	NOUN
faba-174	184	33	(	(	PUNCT
faba-174	184	34	x1	x1	PROPN
faba-174	184	35	)	)	PUNCT
faba-174	184	36	is	be	AUX
faba-174	184	37	-61.522	-61.522	PRON
faba-174	184	38	.	.	PUNCT
faba-174	185	1	this	this	PRON
faba-174	185	2	means	mean	VERB
faba-174	185	3	that	that	SCONJ
faba-174	185	4	a	a	DET
faba-174	185	5	1	1	NUM
faba-174	185	6	%	%	NOUN
faba-174	185	7	increase	increase	NOUN
faba-174	185	8	in	in	ADP
faba-174	185	9	x1	x1	PROPN
faba-174	185	10	will	will	AUX
faba-174	185	11	result	result	VERB
faba-174	185	12	in	in	ADP
faba-174	185	13	a	a	DET
faba-174	185	14	corresponding	corresponding	ADJ
faba-174	185	15	decrease	decrease	NOUN
faba-174	185	16	in	in	ADP
faba-174	185	17	audit	audit	NOUN
faba-174	185	18	delay	delay	NOUN
faba-174	185	19	(	(	PUNCT
faba-174	185	20	y	y	NOUN
faba-174	185	21	)	)	PUNCT
faba-174	185	22	.	.	PUNCT
faba-174	186	1	the	the	DET
faba-174	186	2	ratio	ratio	NOUN
faba-174	186	3	of	of	ADP
faba-174	186	4	audit	audit	NOUN
faba-174	186	5	findings	finding	NOUN
faba-174	186	6	(	(	PUNCT
faba-174	186	7	x2	x2	PROPN
faba-174	186	8	)	)	PUNCT
faba-174	186	9	to	to	PART
faba-174	186	10	audit	audit	VERB
faba-174	186	11	delay	delay	NOUN
faba-174	186	12	(	(	PUNCT
faba-174	186	13	y	y	NOUN
faba-174	186	14	)	)	PUNCT
faba-174	186	15	is	be	AUX
faba-174	186	16	1.59	1.59	NUM
faba-174	186	17	.	.	PUNCT
faba-174	187	1	if	if	SCONJ
faba-174	187	2	x2	x2	PROPN
faba-174	187	3	increases	increase	VERB
faba-174	187	4	by	by	ADP
faba-174	187	5	1	1	NUM
faba-174	187	6	%	%	NOUN
faba-174	187	7	,	,	PUNCT
faba-174	187	8	audit	audit	NOUN
faba-174	187	9	delay	delay	NOUN
faba-174	187	10	(	(	PUNCT
faba-174	187	11	y	y	NOUN
faba-174	187	12	)	)	PUNCT
faba-174	187	13	will	will	AUX
faba-174	187	14	also	also	ADV
faba-174	187	15	increase	increase	VERB
faba-174	187	16	.	.	PUNCT
faba-174	188	1	the	the	DET
faba-174	188	2	accounting	accounting	NOUN
faba-174	188	3	entity	entity	NOUN
faba-174	188	4	variable	variable	NOUN
faba-174	188	5	(	(	PUNCT
faba-174	188	6	x3	x3	ADJ
faba-174	188	7	)	)	PUNCT
faba-174	188	8	has	have	VERB
faba-174	188	9	a	a	DET
faba-174	188	10	value	value	NOUN
faba-174	188	11	of	of	ADP
faba-174	188	12	1.006	1.006	NUM
faba-174	188	13	.	.	PUNCT
faba-174	189	1	a	a	DET
faba-174	189	2	1	1	NUM
faba-174	189	3	%	%	NOUN
faba-174	189	4	increase	increase	NOUN
faba-174	189	5	in	in	ADP
faba-174	189	6	x3	x3	PROPN
faba-174	189	7	is	be	AUX
faba-174	189	8	accompanied	accompany	VERB
faba-174	189	9	by	by	ADP
faba-174	189	10	a	a	DET
faba-174	189	11	100.6	100.6	NUM
faba-174	189	12	%	%	NOUN
faba-174	189	13	increase	increase	NOUN
faba-174	189	14	in	in	ADP
faba-174	189	15	audit	audit	NOUN
faba-174	189	16	delay	delay	NOUN
faba-174	189	17	(	(	PUNCT
faba-174	189	18	y	y	NOUN
faba-174	189	19	)	)	PUNCT
faba-174	189	20	.	.	PUNCT
faba-174	190	1	hypothesis	hypothesis	NOUN
faba-174	190	2	testing	testing	NOUN
faba-174	190	3	test	test	NOUN
faba-174	190	4	t	t	PROPN
faba-174	190	5	(	(	PUNCT
faba-174	190	6	partial	partial	ADJ
faba-174	190	7	)	)	PUNCT
faba-174	190	8	government	government	NOUN
faba-174	190	9	size	size	NOUN
faba-174	190	10	(	(	PUNCT
faba-174	190	11	x1	x1	PROPN
faba-174	190	12	)	)	PUNCT
faba-174	190	13	with	with	ADP
faba-174	190	14	a	a	DET
faba-174	190	15	t	t	NOUN
faba-174	190	16	count	count	NOUN
faba-174	190	17	of	of	ADP
faba-174	190	18	-2.317	-2.317	PUNCT
faba-174	190	19	with	with	ADP
faba-174	190	20	significance	significance	NOUN
faba-174	190	21	0.024<0.05	0.024<0.05	NUM
faba-174	190	22	.	.	PUNCT
faba-174	191	1	so	so	ADV
faba-174	191	2	that	that	SCONJ
faba-174	191	3	it	it	PRON
faba-174	191	4	states	state	VERB
faba-174	191	5	that	that	SCONJ
faba-174	191	6	government	government	NOUN
faba-174	191	7	size	size	NOUN
faba-174	191	8	(	(	PUNCT
faba-174	191	9	x1	x1	PROPN
faba-174	191	10	)	)	PUNCT
faba-174	191	11	has	have	VERB
faba-174	191	12	a	a	DET
faba-174	191	13	negative	negative	ADJ
faba-174	191	14	and	and	CCONJ
faba-174	191	15	significant	significant	ADJ
faba-174	191	16	effect	effect	NOUN
faba-174	191	17	on	on	ADP
faba-174	191	18	audit	audit	NOUN
faba-174	191	19	delay	delay	NOUN
faba-174	191	20	,	,	PUNCT
faba-174	191	21	so	so	CCONJ
faba-174	191	22	hypothesis	hypothesis	NOUN
faba-174	191	23	1	1	NUM
faba-174	191	24	is	be	AUX
faba-174	191	25	accepted	accept	VERB
faba-174	191	26	.	.	PUNCT
faba-174	192	1	partial	partial	ADJ
faba-174	192	2	test	test	NOUN
faba-174	192	3	results	result	NOUN
faba-174	192	4	show	show	VERB
faba-174	192	5	that	that	SCONJ
faba-174	192	6	audit	audit	NOUN
faba-174	192	7	findings	finding	NOUN
faba-174	192	8	(	(	PUNCT
faba-174	192	9	x2	x2	PROPN
faba-174	192	10	)	)	PUNCT
faba-174	192	11	are	be	AUX
faba-174	192	12	3.779	3.779	NUM
faba-174	192	13	and	and	CCONJ
faba-174	192	14	a	a	DET
faba-174	192	15	significance	significance	NOUN
faba-174	192	16	value	value	NOUN
faba-174	192	17	of	of	ADP
faba-174	192	18	0.003<0.05	0.003<0.05	NOUN
faba-174	192	19	,	,	PUNCT
faba-174	192	20	this	this	DET
faba-174	192	21	audit	audit	NOUN
faba-174	192	22	findings	finding	NOUN
faba-174	192	23	have	have	VERB
faba-174	192	24	a	a	DET
faba-174	192	25	positive	positive	ADJ
faba-174	192	26	and	and	CCONJ
faba-174	192	27	significant	significant	ADJ
faba-174	192	28	effect	effect	NOUN
faba-174	192	29	on	on	ADP
faba-174	192	30	audit	audit	NOUN
faba-174	192	31	delay	delay	NOUN
faba-174	192	32	so	so	SCONJ
faba-174	192	33	that	that	DET
faba-174	192	34	hypothesis	hypothesis	NOUN
faba-174	192	35	2	2	NUM
faba-174	192	36	is	be	AUX
faba-174	192	37	accepted	accept	VERB
faba-174	192	38	.	.	PUNCT
faba-174	193	1	the	the	DET
faba-174	193	2	t	t	PROPN
faba-174	193	3	value	value	NOUN
faba-174	193	4	of	of	ADP
faba-174	193	5	the	the	DET
faba-174	193	6	accounting	accounting	NOUN
faba-174	193	7	entity	entity	NOUN
faba-174	193	8	variable	variable	NOUN
faba-174	193	9	(	(	PUNCT
faba-174	193	10	x3	x3	ADJ
faba-174	193	11	)	)	PUNCT
faba-174	193	12	is	be	AUX
faba-174	193	13	2.578	2.578	NUM
faba-174	193	14	and	and	CCONJ
faba-174	193	15	the	the	DET
faba-174	193	16	significance	significance	NOUN
faba-174	193	17	value	value	NOUN
faba-174	193	18	is	be	AUX
faba-174	193	19	0.012<0.05	0.012<0.05	ADJ
faba-174	193	20	.	.	PUNCT
faba-174	194	1	this	this	PRON
faba-174	194	2	states	state	VERB
faba-174	194	3	that	that	SCONJ
faba-174	194	4	the	the	DET
faba-174	194	5	number	number	NOUN
faba-174	194	6	of	of	ADP
faba-174	194	7	accounting	accounting	NOUN
faba-174	194	8	entities	entity	NOUN
faba-174	194	9	partially	partially	ADV
faba-174	194	10	affect	affect	VERB
faba-174	194	11	audit	audit	NOUN
faba-174	194	12	delay	delay	NOUN
faba-174	194	13	and	and	CCONJ
faba-174	194	14	hypothesis	hypothesis	NOUN
faba-174	194	15	3	3	NUM
faba-174	194	16	is	be	AUX
faba-174	194	17	accepted	accept	VERB
faba-174	194	18	.	.	PUNCT
faba-174	195	1	f	f	PROPN
faba-174	195	2	test	test	NOUN
faba-174	195	3	(	(	PUNCT
faba-174	195	4	simultaneous	simultaneous	ADJ
faba-174	195	5	)	)	PUNCT
faba-174	195	6	based	base	VERB
faba-174	195	7	on	on	ADP
faba-174	195	8	the	the	DET
faba-174	195	9	f	f	PROPN
faba-174	195	10	value	value	NOUN
faba-174	195	11	of	of	ADP
faba-174	195	12	2.711	2.711	NUM
faba-174	195	13	,	,	PUNCT
faba-174	195	14	the	the	DET
faba-174	195	15	f	f	PROPN
faba-174	195	16	count	count	NOUN
faba-174	195	17	>	>	X
faba-174	195	18	f	f	PROPN
faba-174	195	19	table	table	NOUN
faba-174	195	20	is	be	AUX
faba-174	195	21	2.711>2.697	2.711>2.697	NUM
faba-174	195	22	and	and	CCONJ
faba-174	195	23	a	a	DET
faba-174	195	24	significance	significance	NOUN
faba-174	195	25	of	of	ADP
faba-174	195	26	0.0002<0.05	0.0002<0.05	NOUN
faba-174	195	27	.	.	PUNCT
faba-174	196	1	so	so	ADV
faba-174	196	2	that	that	SCONJ
faba-174	196	3	the	the	DET
faba-174	196	4	size	size	NOUN
faba-174	196	5	of	of	ADP
faba-174	196	6	the	the	DET
faba-174	196	7	government	government	NOUN
faba-174	196	8	,	,	PUNCT
faba-174	196	9	audit	audit	NOUN
faba-174	196	10	findings	finding	NOUN
faba-174	196	11	and	and	CCONJ
faba-174	196	12	the	the	DET
faba-174	196	13	number	number	NOUN
faba-174	196	14	of	of	ADP
faba-174	196	15	accounting	accounting	NOUN
faba-174	196	16	entities	entity	NOUN
faba-174	196	17	simultaneously	simultaneously	ADV
faba-174	196	18	have	have	VERB
faba-174	196	19	an	an	DET
faba-174	196	20	influence	influence	NOUN
faba-174	196	21	on	on	ADP
faba-174	196	22	audit	audit	NOUN
faba-174	196	23	delay	delay	NOUN
faba-174	196	24	.	.	PUNCT
faba-174	197	1	in	in	ADP
faba-174	197	2	this	this	DET
faba-174	197	3	study	study	NOUN
faba-174	197	4	hypothesis	hypothesis	NOUN
faba-174	197	5	4	4	NUM
faba-174	197	6	is	be	AUX
faba-174	197	7	accepted	accept	VERB
faba-174	197	8	.	.	PUNCT
faba-174	198	1	test	test	NOUN
faba-174	198	2	coefficient	coefficient	NOUN
faba-174	198	3	of	of	ADP
faba-174	198	4	determination	determination	NOUN
faba-174	198	5	(	(	PUNCT
faba-174	198	6	adjusted	adjust	VERB
faba-174	198	7	r	r	NOUN
faba-174	198	8	-	-	ADJ
faba-174	198	9	square	square	NOUN
faba-174	198	10	)	)	PUNCT
faba-174	198	11	the	the	DET
faba-174	198	12	results	result	NOUN
faba-174	198	13	in	in	ADP
faba-174	198	14	the	the	DET
faba-174	198	15	equation	equation	NOUN
faba-174	198	16	obtained	obtain	VERB
faba-174	198	17	adjusted	adjust	VERB
faba-174	198	18	r	r	NOUN
faba-174	198	19	-	-	PUNCT
faba-174	198	20	squared	square	VERB
faba-174	198	21	of	of	ADP
faba-174	198	22	0.379	0.379	NUM
faba-174	198	23	,	,	PUNCT
faba-174	198	24	meaning	mean	VERB
faba-174	198	25	that	that	SCONJ
faba-174	198	26	37.9	37.9	NUM
faba-174	198	27	%	%	NOUN
faba-174	198	28	of	of	ADP
faba-174	198	29	the	the	DET
faba-174	198	30	factors	factor	NOUN
faba-174	198	31	of	of	ADP
faba-174	198	32	examination	examination	NOUN
faba-174	198	33	detention	detention	NOUN
faba-174	198	34	can	can	AUX
faba-174	198	35	be	be	AUX
faba-174	198	36	explained	explain	VERB
faba-174	198	37	by	by	ADP
faba-174	198	38	the	the	DET
faba-174	198	39	independent	independent	ADJ
faba-174	198	40	variables	variable	NOUN
faba-174	198	41	conforming	conforming	NOUN
faba-174	198	42	of	of	ADP
faba-174	198	43	government	government	NOUN
faba-174	198	44	size	size	NOUN
faba-174	198	45	,	,	PUNCT
faba-174	198	46	audit	audit	NOUN
faba-174	198	47	findings	finding	NOUN
faba-174	198	48	and	and	CCONJ
faba-174	198	49	the	the	DET
faba-174	198	50	number	number	NOUN
faba-174	198	51	of	of	ADP
faba-174	198	52	accounting	accounting	NOUN
faba-174	198	53	entities	entity	NOUN
faba-174	198	54	.	.	PUNCT
faba-174	199	1	the	the	DET
faba-174	199	2	rest	rest	NOUN
faba-174	199	3	is	be	AUX
faba-174	199	4	explained	explain	VERB
faba-174	199	5	by	by	ADP
faba-174	199	6	other	other	ADJ
faba-174	199	7	variables	variable	NOUN
faba-174	199	8	,	,	PUNCT
faba-174	199	9	videlicet	videlicet	NOUN
faba-174	199	10	62.1	62.1	NUM
faba-174	199	11	%	%	NOUN
faba-174	199	12	which	which	PRON
faba-174	199	13	are	be	AUX
faba-174	199	14	not	not	PART
faba-174	199	15	included	include	VERB
faba-174	199	16	in	in	ADP
faba-174	199	17	this	this	DET
faba-174	199	18	disquisition	disquisition	NOUN
faba-174	199	19	model	model	NOUN
faba-174	199	20	.	.	PUNCT
faba-174	200	1	result	result	NOUN
faba-174	200	2	and	and	CCONJ
faba-174	200	3	discussion	discussion	NOUN
faba-174	200	4	effect	effect	NOUN
faba-174	200	5	of	of	ADP
faba-174	200	6	government	government	NOUN
faba-174	200	7	size	size	NOUN
faba-174	200	8	on	on	ADP
faba-174	200	9	audit	audit	NOUN
faba-174	200	10	delay	delay	NOUN
faba-174	200	11	petrisia	petrisia	PROPN
faba-174	200	12	,	,	PUNCT
faba-174	200	13	dewata	dewata	ADJ
faba-174	200	14	,	,	PUNCT
faba-174	200	15	dwitayanti	dwitayanti	PROPN
faba-174	200	16	,	,	PUNCT
faba-174	200	17	jauhari	jauhari	NOUN
faba-174	200	18	/	/	SYM
faba-174	200	19	finance	finance	NOUN
faba-174	200	20	,	,	PUNCT
faba-174	200	21	accounting	accounting	NOUN
faba-174	200	22	and	and	CCONJ
faba-174	200	23	business	business	NOUN
faba-174	200	24	analysis	analysis	NOUN
faba-174	200	25	,	,	PUNCT
faba-174	200	26	volume	volume	NOUN
faba-174	200	27	6	6	NUM
faba-174	200	28	,	,	PUNCT
faba-174	200	29	issue	issue	NOUN
faba-174	200	30	1	1	NUM
faba-174	200	31	,	,	PUNCT
faba-174	200	32	2024	2024	NUM
faba-174	200	33	50	50	NUM
faba-174	200	34	partially	partially	ADV
faba-174	200	35	,	,	PUNCT
faba-174	200	36	variables	variable	NOUN
faba-174	200	37	can	can	AUX
faba-174	200	38	affect	affect	VERB
faba-174	200	39	audit	audit	NOUN
faba-174	200	40	delay	delay	NOUN
faba-174	200	41	with	with	ADP
faba-174	200	42	the	the	DET
faba-174	200	43	results	result	NOUN
faba-174	200	44	of	of	ADP
faba-174	200	45	t	t	NOUN
faba-174	200	46	count	count	NOUN
faba-174	200	47	by	by	ADP
faba-174	200	48	-2.317	-2.317	NOUN
faba-174	200	49	with	with	ADP
faba-174	200	50	a	a	DET
faba-174	200	51	significance	significance	NOUN
faba-174	200	52	of	of	ADP
faba-174	200	53	0.024<0.05	0.024<0.05	NUM
faba-174	200	54	,	,	PUNCT
faba-174	200	55	then	then	ADV
faba-174	200	56	h1	h1	PROPN
faba-174	200	57	is	be	AUX
faba-174	200	58	accepted	accept	VERB
faba-174	200	59	.	.	PUNCT
faba-174	201	1	it	it	PRON
faba-174	201	2	was	be	AUX
faba-174	201	3	found	find	VERB
faba-174	201	4	that	that	SCONJ
faba-174	201	5	there	there	PRON
faba-174	201	6	is	be	VERB
faba-174	201	7	an	an	DET
faba-174	201	8	unidirectional	unidirectional	ADJ
faba-174	201	9	relationship	relationship	NOUN
faba-174	201	10	between	between	ADP
faba-174	201	11	government	government	NOUN
faba-174	201	12	size	size	NOUN
faba-174	201	13	and	and	CCONJ
faba-174	201	14	audit	audit	NOUN
faba-174	201	15	delay	delay	NOUN
faba-174	201	16	,	,	PUNCT
faba-174	201	17	where	where	SCONJ
faba-174	201	18	the	the	DET
faba-174	201	19	small	small	ADJ
faba-174	201	20	size	size	NOUN
faba-174	201	21	of	of	ADP
faba-174	201	22	the	the	DET
faba-174	201	23	government	government	NOUN
faba-174	201	24	causes	cause	VERB
faba-174	201	25	the	the	DET
faba-174	201	26	audit	audit	NOUN
faba-174	201	27	delay	delay	NOUN
faba-174	201	28	to	to	PART
faba-174	201	29	be	be	AUX
faba-174	201	30	greater	great	ADJ
faba-174	201	31	.	.	PUNCT
faba-174	202	1	large	large	ADJ
faba-174	202	2	governments	government	NOUN
faba-174	202	3	can	can	AUX
faba-174	202	4	be	be	AUX
faba-174	202	5	consistent	consistent	ADJ
faba-174	202	6	in	in	ADP
faba-174	202	7	timeliness	timeliness	NOUN
faba-174	202	8	than	than	ADP
faba-174	202	9	small	small	ADJ
faba-174	202	10	governments	government	NOUN
faba-174	202	11	(	(	PUNCT
faba-174	202	12	azaharia	azaharia	NOUN
faba-174	202	13	and	and	CCONJ
faba-174	202	14	sulardi	sulardi	PROPN
faba-174	202	15	2021	2021	NUM
faba-174	202	16	)	)	PUNCT
faba-174	202	17	.	.	PUNCT
faba-174	203	1	good	good	ADJ
faba-174	203	2	control	control	NOUN
faba-174	203	3	helps	help	VERB
faba-174	203	4	large	large	ADJ
faba-174	203	5	governments	government	NOUN
faba-174	203	6	minimize	minimize	VERB
faba-174	203	7	errors	error	NOUN
faba-174	203	8	in	in	ADP
faba-174	203	9	the	the	DET
faba-174	203	10	financial	financial	ADJ
faba-174	203	11	statement	statement	NOUN
faba-174	203	12	presentation	presentation	NOUN
faba-174	203	13	.	.	PUNCT
faba-174	204	1	furthermore	furthermore	ADV
faba-174	204	2	,	,	PUNCT
faba-174	204	3	there	there	PRON
faba-174	204	4	is	be	VERB
faba-174	204	5	a	a	DET
faba-174	204	6	lot	lot	NOUN
faba-174	204	7	of	of	ADP
faba-174	204	8	pressure	pressure	NOUN
faba-174	204	9	on	on	ADP
faba-174	204	10	the	the	DET
faba-174	204	11	government	government	NOUN
faba-174	204	12	's	's	PART
faba-174	204	13	financial	financial	ADJ
faba-174	204	14	performance	performance	NOUN
faba-174	204	15	,	,	PUNCT
faba-174	204	16	therefore	therefore	ADV
faba-174	204	17	management	management	NOUN
faba-174	204	18	is	be	AUX
faba-174	204	19	trying	try	VERB
faba-174	204	20	to	to	PART
faba-174	204	21	publish	publish	VERB
faba-174	204	22	financial	financial	ADJ
faba-174	204	23	statements	statement	NOUN
faba-174	204	24	more	more	ADV
faba-174	204	25	quickly	quickly	ADV
faba-174	204	26	,	,	PUNCT
faba-174	204	27	which	which	PRON
faba-174	204	28	will	will	AUX
faba-174	204	29	shorten	shorten	VERB
faba-174	204	30	the	the	DET
faba-174	204	31	audit	audit	NOUN
faba-174	204	32	's	's	PART
faba-174	204	33	delay	delay	NOUN
faba-174	204	34	.	.	PUNCT
faba-174	205	1	research	research	NOUN
faba-174	205	2	by	by	ADP
faba-174	205	3	vertiarani	vertiarani	NOUN
faba-174	205	4	and	and	CCONJ
faba-174	205	5	halim	halim	PROPN
faba-174	205	6	(	(	PUNCT
faba-174	205	7	2019	2019	NUM
faba-174	205	8	)	)	PUNCT
faba-174	205	9	,	,	PUNCT
faba-174	205	10	wibowo	wibowo	NOUN
faba-174	205	11	and	and	CCONJ
faba-174	205	12	purwaningsih	purwaningsih	PROPN
faba-174	205	13	(	(	PUNCT
faba-174	205	14	2019	2019	NUM
faba-174	205	15	)	)	PUNCT
faba-174	205	16	and	and	CCONJ
faba-174	205	17	siregar	siregar	NOUN
faba-174	205	18	(	(	PUNCT
faba-174	205	19	2015	2015	NUM
faba-174	205	20	)	)	PUNCT
faba-174	205	21	which	which	PRON
faba-174	205	22	states	state	VERB
faba-174	205	23	that	that	SCONJ
faba-174	205	24	government	government	NOUN
faba-174	205	25	size	size	NOUN
faba-174	205	26	has	have	VERB
faba-174	205	27	a	a	DET
faba-174	205	28	negative	negative	ADJ
faba-174	205	29	effect	effect	NOUN
faba-174	205	30	on	on	ADP
faba-174	205	31	audit	audit	NOUN
faba-174	205	32	delay	delay	NOUN
faba-174	205	33	is	be	AUX
faba-174	205	34	in	in	ADP
faba-174	205	35	line	line	NOUN
faba-174	205	36	with	with	ADP
faba-174	205	37	the	the	DET
faba-174	205	38	results	result	NOUN
faba-174	205	39	of	of	ADP
faba-174	205	40	this	this	DET
faba-174	205	41	study	study	NOUN
faba-174	205	42	.	.	PUNCT
faba-174	206	1	however	however	ADV
faba-174	206	2	,	,	PUNCT
faba-174	206	3	the	the	DET
faba-174	206	4	results	result	NOUN
faba-174	206	5	of	of	ADP
faba-174	206	6	this	this	DET
faba-174	206	7	study	study	NOUN
faba-174	206	8	contradict	contradict	VERB
faba-174	206	9	research	research	NOUN
faba-174	206	10	conducted	conduct	VERB
faba-174	206	11	by	by	ADP
faba-174	206	12	wafa	wafa	NOUN
faba-174	206	13	and	and	CCONJ
faba-174	206	14	nugraeni	nugraeni	PROPN
faba-174	206	15	(	(	PUNCT
faba-174	206	16	2018	2018	NUM
faba-174	206	17	)	)	PUNCT
faba-174	206	18	where	where	SCONJ
faba-174	206	19	government	government	NOUN
faba-174	206	20	size	size	NOUN
faba-174	206	21	has	have	VERB
faba-174	206	22	a	a	DET
faba-174	206	23	positive	positive	ADJ
faba-174	206	24	effect	effect	NOUN
faba-174	206	25	on	on	ADP
faba-174	206	26	audit	audit	NOUN
faba-174	206	27	delay	delay	NOUN
faba-174	206	28	.	.	PUNCT
faba-174	207	1	in	in	ADP
faba-174	207	2	contrast	contrast	NOUN
faba-174	207	3	,	,	PUNCT
faba-174	207	4	gemilang	gemilang	PROPN
faba-174	207	5	and	and	CCONJ
faba-174	207	6	pramita	pramita	PROPN
faba-174	207	7	(	(	PUNCT
faba-174	207	8	2021	2021	NUM
faba-174	207	9	)	)	PUNCT
faba-174	207	10	and	and	CCONJ
faba-174	207	11	fuad	fuad	PROPN
faba-174	207	12	and	and	CCONJ
faba-174	207	13	wiradinata	wiradinata	NOUN
faba-174	207	14	(	(	PUNCT
faba-174	207	15	2020	2020	NUM
faba-174	207	16	)	)	PUNCT
faba-174	207	17	concluded	conclude	VERB
faba-174	207	18	that	that	SCONJ
faba-174	207	19	government	government	NOUN
faba-174	207	20	size	size	NOUN
faba-174	207	21	has	have	VERB
faba-174	207	22	no	no	DET
faba-174	207	23	effect	effect	NOUN
faba-174	207	24	on	on	ADP
faba-174	207	25	audit	audit	NOUN
faba-174	207	26	delay	delay	NOUN
faba-174	207	27	,	,	PUNCT
faba-174	207	28	because	because	SCONJ
faba-174	207	29	it	it	PRON
faba-174	207	30	is	be	AUX
faba-174	207	31	not	not	PART
faba-174	207	32	a	a	DET
faba-174	207	33	benchmark	benchmark	NOUN
faba-174	207	34	for	for	ADP
faba-174	207	35	how	how	SCONJ
faba-174	207	36	long	long	ADV
faba-174	207	37	the	the	DET
faba-174	207	38	audit	audit	NOUN
faba-174	207	39	delay	delay	NOUN
faba-174	207	40	is	be	AUX
faba-174	207	41	and	and	CCONJ
faba-174	207	42	will	will	AUX
faba-174	207	43	not	not	PART
faba-174	207	44	affect	affect	VERB
faba-174	207	45	the	the	DET
faba-174	207	46	examination	examination	NOUN
faba-174	207	47	of	of	ADP
faba-174	207	48	financial	financial	ADJ
faba-174	207	49	statements	statement	NOUN
faba-174	207	50	.	.	PUNCT
faba-174	208	1	the	the	DET
faba-174	208	2	effect	effect	NOUN
faba-174	208	3	of	of	ADP
faba-174	208	4	audit	audit	NOUN
faba-174	208	5	findings	finding	NOUN
faba-174	208	6	on	on	ADP
faba-174	208	7	audit	audit	NOUN
faba-174	208	8	delay	delay	VERB
faba-174	208	9	partial	partial	ADJ
faba-174	208	10	results	result	NOUN
faba-174	208	11	show	show	VERB
faba-174	208	12	that	that	SCONJ
faba-174	208	13	audit	audit	NOUN
faba-174	208	14	findings	finding	NOUN
faba-174	208	15	are	be	AUX
faba-174	208	16	3.779>1.984	3.779>1.984	NUM
faba-174	208	17	with	with	ADP
faba-174	208	18	a	a	DET
faba-174	208	19	significance	significance	NOUN
faba-174	208	20	of	of	ADP
faba-174	208	21	0.003<0.05	0.003<0.05	NOUN
faba-174	208	22	,	,	PUNCT
faba-174	208	23	thus	thus	ADV
faba-174	208	24	audit	audit	NOUN
faba-174	208	25	findings	finding	NOUN
faba-174	208	26	have	have	VERB
faba-174	208	27	a	a	DET
faba-174	208	28	positive	positive	ADJ
faba-174	208	29	and	and	CCONJ
faba-174	208	30	significant	significant	ADJ
faba-174	208	31	effect	effect	NOUN
faba-174	208	32	on	on	ADP
faba-174	208	33	audit	audit	NOUN
faba-174	208	34	delay	delay	NOUN
faba-174	208	35	so	so	SCONJ
faba-174	208	36	that	that	PRON
faba-174	208	37	h2	h2	NOUN
faba-174	208	38	is	be	AUX
faba-174	208	39	accepted	accept	VERB
faba-174	208	40	.	.	PUNCT
faba-174	209	1	there	there	PRON
faba-174	209	2	is	be	VERB
faba-174	209	3	a	a	DET
faba-174	209	4	positive	positive	ADJ
faba-174	209	5	or	or	CCONJ
faba-174	209	6	unidirectional	unidirectional	ADJ
faba-174	209	7	relationship	relationship	NOUN
faba-174	209	8	between	between	ADP
faba-174	209	9	audit	audit	NOUN
faba-174	209	10	findings	finding	NOUN
faba-174	209	11	and	and	CCONJ
faba-174	209	12	audit	audit	NOUN
faba-174	209	13	delay	delay	NOUN
faba-174	209	14	,	,	PUNCT
faba-174	209	15	where	where	SCONJ
faba-174	209	16	the	the	PRON
faba-174	209	17	greater	great	ADJ
faba-174	209	18	the	the	DET
faba-174	209	19	audit	audit	NOUN
faba-174	209	20	findings	finding	NOUN
faba-174	209	21	,	,	PUNCT
faba-174	209	22	the	the	PRON
faba-174	209	23	greater	great	ADJ
faba-174	209	24	the	the	DET
faba-174	209	25	audit	audit	NOUN
faba-174	209	26	delay	delay	NOUN
faba-174	209	27	.	.	PUNCT
faba-174	210	1	usually	usually	ADV
faba-174	210	2	audit	audit	VERB
faba-174	210	3	findings	finding	NOUN
faba-174	210	4	contain	contain	VERB
faba-174	210	5	problems	problem	NOUN
faba-174	210	6	encountered	encounter	VERB
faba-174	210	7	during	during	ADP
faba-174	210	8	the	the	DET
faba-174	210	9	examination	examination	NOUN
faba-174	210	10	.	.	PUNCT
faba-174	211	1	the	the	DET
faba-174	211	2	number	number	NOUN
faba-174	211	3	of	of	ADP
faba-174	211	4	audit	audit	NOUN
faba-174	211	5	findings	finding	NOUN
faba-174	211	6	requires	require	VERB
faba-174	211	7	a	a	DET
faba-174	211	8	longer	long	ADJ
faba-174	211	9	duration	duration	NOUN
faba-174	211	10	before	before	SCONJ
faba-174	211	11	it	it	PRON
faba-174	211	12	is	be	AUX
faba-174	211	13	determined	determine	VERB
faba-174	211	14	,	,	PUNCT
faba-174	211	15	either	either	CCONJ
faba-174	211	16	within	within	ADP
faba-174	211	17	the	the	DET
faba-174	211	18	audit	audit	NOUN
faba-174	211	19	team	team	NOUN
faba-174	211	20	or	or	CCONJ
faba-174	211	21	with	with	ADP
faba-174	211	22	the	the	DET
faba-174	211	23	local	local	ADJ
faba-174	211	24	authority	authority	NOUN
faba-174	211	25	in	in	ADP
faba-174	211	26	responding	respond	VERB
faba-174	211	27	to	to	ADP
faba-174	211	28	the	the	DET
faba-174	211	29	findings	finding	NOUN
faba-174	211	30	.	.	PUNCT
faba-174	212	1	so	so	ADV
faba-174	212	2	that	that	SCONJ
faba-174	212	3	it	it	PRON
faba-174	212	4	takes	take	VERB
faba-174	212	5	longer	long	ADV
faba-174	212	6	in	in	ADP
faba-174	212	7	the	the	DET
faba-174	212	8	examination	examination	NOUN
faba-174	212	9	and	and	CCONJ
faba-174	212	10	can	can	AUX
faba-174	212	11	cause	cause	VERB
faba-174	212	12	the	the	PRON
faba-174	212	13	longer	long	ADJ
faba-174	212	14	the	the	DET
faba-174	212	15	audit	audit	NOUN
faba-174	212	16	delay	delay	NOUN
faba-174	212	17	.	.	PUNCT
faba-174	213	1	the	the	DET
faba-174	213	2	non	non	NOUN
faba-174	213	3	-	-	NOUN
faba-174	213	4	compliance	compliance	NOUN
faba-174	213	5	of	of	ADP
faba-174	213	6	public	public	ADJ
faba-174	213	7	sector	sector	NOUN
faba-174	213	8	entities	entity	NOUN
faba-174	213	9	(	(	PUNCT
faba-174	213	10	auditees	auditee	NOUN
faba-174	213	11	)	)	PUNCT
faba-174	213	12	in	in	ADP
faba-174	213	13	responding	respond	VERB
faba-174	213	14	to	to	ADP
faba-174	213	15	the	the	DET
faba-174	213	16	auditor	auditor	NOUN
faba-174	213	17	's	's	PART
faba-174	213	18	questions	question	NOUN
faba-174	213	19	,	,	PUNCT
faba-174	213	20	providing	provide	VERB
faba-174	213	21	the	the	DET
faba-174	213	22	required	require	VERB
faba-174	213	23	paperwork	paperwork	NOUN
faba-174	213	24	,	,	PUNCT
faba-174	213	25	answering	answer	VERB
faba-174	213	26	audit	audit	NOUN
faba-174	213	27	findings	finding	NOUN
faba-174	213	28	promptly	promptly	ADV
faba-174	213	29	,	,	PUNCT
faba-174	213	30	or	or	CCONJ
faba-174	213	31	replying	reply	VERB
faba-174	213	32	to	to	ADP
faba-174	213	33	audit	audit	NOUN
faba-174	213	34	engagement	engagement	NOUN
faba-174	213	35	letters	letter	NOUN
faba-174	213	36	causes	cause	VERB
faba-174	213	37	the	the	DET
faba-174	213	38	length	length	NOUN
faba-174	213	39	of	of	ADP
faba-174	213	40	audit	audit	NOUN
faba-174	213	41	delay	delay	NOUN
faba-174	213	42	(	(	PUNCT
faba-174	213	43	cohen	cohen	NOUN
faba-174	213	44	and	and	CCONJ
faba-174	213	45	leventis	leventis	PROPN
faba-174	213	46	2013	2013	NUM
faba-174	213	47	;	;	PUNCT
faba-174	213	48	fully	fully	ADV
faba-174	213	49	and	and	CCONJ
faba-174	213	50	david	david	PROPN
faba-174	213	51	2020	2020	NUM
faba-174	213	52	)	)	PUNCT
faba-174	213	53	.	.	PUNCT
faba-174	214	1	this	this	PRON
faba-174	214	2	is	be	AUX
faba-174	214	3	in	in	ADP
faba-174	214	4	line	line	NOUN
faba-174	214	5	with	with	ADP
faba-174	214	6	the	the	DET
faba-174	214	7	research	research	NOUN
faba-174	214	8	of	of	ADP
faba-174	214	9	gemilang	gemilang	PROPN
faba-174	214	10	and	and	CCONJ
faba-174	214	11	pramita	pramita	PROPN
faba-174	214	12	(	(	PUNCT
faba-174	214	13	2021	2021	NUM
faba-174	214	14	)	)	PUNCT
faba-174	214	15	,	,	PUNCT
faba-174	214	16	wulandari	wulandari	X
faba-174	214	17	(	(	PUNCT
faba-174	214	18	2021	2021	NUM
faba-174	214	19	)	)	PUNCT
faba-174	214	20	,	,	PUNCT
faba-174	214	21	wafa	wafa	NOUN
faba-174	214	22	and	and	CCONJ
faba-174	214	23	nugraeni	nugraeni	PROPN
faba-174	214	24	(	(	PUNCT
faba-174	214	25	2018	2018	NUM
faba-174	214	26	)	)	PUNCT
faba-174	214	27	and	and	CCONJ
faba-174	214	28	karlina	karlina	VERB
faba-174	214	29	et	et	PROPN
faba-174	214	30	al	al	PROPN
faba-174	214	31	.	.	PROPN
faba-174	215	1	(	(	PUNCT
faba-174	215	2	2018	2018	NUM
faba-174	215	3	)	)	PUNCT
faba-174	215	4	that	that	PRON
faba-174	215	5	audit	audit	NOUN
faba-174	215	6	findings	finding	NOUN
faba-174	215	7	have	have	VERB
faba-174	215	8	an	an	DET
faba-174	215	9	effect	effect	NOUN
faba-174	215	10	on	on	ADP
faba-174	215	11	audit	audit	NOUN
faba-174	215	12	delay	delay	NOUN
faba-174	215	13	.	.	PUNCT
faba-174	216	1	this	this	DET
faba-174	216	2	study	study	NOUN
faba-174	216	3	does	do	AUX
faba-174	216	4	not	not	PART
faba-174	216	5	support	support	VERB
faba-174	216	6	ramadhani	ramadhani	ADJ
faba-174	216	7	et	et	PROPN
faba-174	216	8	al	al	PROPN
faba-174	216	9	.	.	PROPN
faba-174	217	1	(	(	PUNCT
faba-174	217	2	2022	2022	NUM
faba-174	217	3	)	)	PUNCT
faba-174	217	4	and	and	CCONJ
faba-174	217	5	frasti	frasti	VERB
faba-174	217	6	et	et	PROPN
faba-174	217	7	al	al	PROPN
faba-174	217	8	.	.	PROPN
faba-174	218	1	(	(	PUNCT
faba-174	218	2	2017	2017	NUM
faba-174	218	3	)	)	PUNCT
faba-174	218	4	that	that	PRON
faba-174	218	5	audit	audit	NOUN
faba-174	218	6	findings	finding	NOUN
faba-174	218	7	are	be	AUX
faba-174	218	8	not	not	PART
faba-174	218	9	significant	significant	ADJ
faba-174	218	10	to	to	PART
faba-174	218	11	audit	audit	NOUN
faba-174	218	12	delay	delay	NOUN
faba-174	218	13	,	,	PUNCT
faba-174	218	14	most	most	ADV
faba-174	218	15	likely	likely	ADJ
faba-174	218	16	due	due	ADP
faba-174	218	17	to	to	ADP
faba-174	218	18	measurements	measurement	NOUN
faba-174	218	19	based	base	VERB
faba-174	218	20	on	on	ADP
faba-174	218	21	the	the	DET
faba-174	218	22	number	number	NOUN
faba-174	218	23	of	of	ADP
faba-174	218	24	cases	case	NOUN
faba-174	218	25	in	in	ADP
faba-174	218	26	audit	audit	NOUN
faba-174	218	27	findings	finding	NOUN
faba-174	218	28	only	only	ADV
faba-174	218	29	.	.	PUNCT
faba-174	219	1	the	the	DET
faba-174	219	2	effect	effect	NOUN
faba-174	219	3	of	of	ADP
faba-174	219	4	accounting	accounting	NOUN
faba-174	219	5	entity	entity	NOUN
faba-174	219	6	on	on	ADP
faba-174	219	7	audit	audit	NOUN
faba-174	219	8	delay	delay	VERB
faba-174	219	9	the	the	DET
faba-174	219	10	accounting	accounting	NOUN
faba-174	219	11	entity	entity	NOUN
faba-174	219	12	has	have	VERB
faba-174	219	13	a	a	DET
faba-174	219	14	positive	positive	ADJ
faba-174	219	15	effect	effect	NOUN
faba-174	219	16	on	on	ADP
faba-174	219	17	audit	audit	NOUN
faba-174	219	18	delay	delay	NOUN
faba-174	219	19	,	,	PUNCT
faba-174	219	20	by	by	ADP
faba-174	219	21	showing	show	VERB
faba-174	219	22	a	a	DET
faba-174	219	23	significance	significance	NOUN
faba-174	219	24	of	of	ADP
faba-174	219	25	0.0122<0.05	0.0122<0.05	NUM
faba-174	219	26	,	,	PUNCT
faba-174	219	27	and	and	CCONJ
faba-174	219	28	t	t	PROPN
faba-174	219	29	count	count	VERB
faba-174	219	30	>	>	X
faba-174	219	31	t	t	PROPN
faba-174	219	32	-	-	PUNCT
faba-174	219	33	table	table	NOUN
faba-174	219	34	,	,	PUNCT
faba-174	219	35	namely	namely	ADV
faba-174	219	36	2.578480>1.984467	2.578480>1.984467	NUM
faba-174	219	37	,	,	PUNCT
faba-174	219	38	so	so	SCONJ
faba-174	219	39	h3	h3	NOUN
faba-174	219	40	is	be	AUX
faba-174	219	41	accepted	accept	VERB
faba-174	219	42	.	.	PUNCT
faba-174	220	1	the	the	DET
faba-174	220	2	link	link	NOUN
faba-174	220	3	to	to	ADP
faba-174	220	4	a	a	DET
faba-174	220	5	large	large	ADJ
faba-174	220	6	accounting	accounting	NOUN
faba-174	220	7	entity	entity	NOUN
faba-174	220	8	will	will	AUX
faba-174	220	9	prolong	prolong	VERB
faba-174	220	10	the	the	DET
faba-174	220	11	audit	audit	NOUN
faba-174	220	12	delay	delay	NOUN
faba-174	220	13	.	.	PUNCT
faba-174	221	1	audit	audit	NOUN
faba-174	221	2	delay	delay	NOUN
faba-174	221	3	is	be	AUX
faba-174	221	4	faster	fast	ADJ
faba-174	221	5	if	if	SCONJ
faba-174	221	6	the	the	DET
faba-174	221	7	accounting	accounting	NOUN
faba-174	221	8	entity	entity	NOUN
faba-174	221	9	is	be	AUX
faba-174	221	10	compliant	compliant	ADJ
faba-174	221	11	in	in	ADP
faba-174	221	12	submitting	submit	VERB
faba-174	221	13	financial	financial	ADJ
faba-174	221	14	statements	statement	NOUN
faba-174	221	15	.	.	PUNCT
faba-174	222	1	if	if	SCONJ
faba-174	222	2	there	there	PRON
faba-174	222	3	are	be	VERB
faba-174	222	4	many	many	ADJ
faba-174	222	5	accounting	accounting	NOUN
faba-174	222	6	entities	entity	NOUN
faba-174	222	7	,	,	PUNCT
faba-174	222	8	it	it	PRON
faba-174	222	9	can	can	AUX
faba-174	222	10	make	make	VERB
faba-174	222	11	it	it	PRON
faba-174	222	12	difficult	difficult	ADJ
faba-174	222	13	for	for	SCONJ
faba-174	222	14	local	local	ADJ
faba-174	222	15	governments	government	NOUN
faba-174	222	16	to	to	PART
faba-174	222	17	control	control	VERB
faba-174	222	18	the	the	DET
faba-174	222	19	financial	financial	ADJ
faba-174	222	20	statements	statement	NOUN
faba-174	222	21	of	of	ADP
faba-174	222	22	each	each	DET
faba-174	222	23	accounting	accounting	NOUN
faba-174	222	24	entity	entity	NOUN
faba-174	222	25	with	with	ADP
faba-174	222	26	the	the	DET
faba-174	222	27	statements	statement	NOUN
faba-174	222	28	coordination	coordination	NOUN
faba-174	222	29	process	process	NOUN
faba-174	222	30	.	.	PUNCT
faba-174	223	1	the	the	DET
faba-174	223	2	number	number	NOUN
faba-174	223	3	of	of	ADP
faba-174	223	4	accounting	accounting	NOUN
faba-174	223	5	entities	entity	NOUN
faba-174	223	6	can	can	AUX
faba-174	223	7	increase	increase	VERB
faba-174	223	8	the	the	DET
faba-174	223	9	merger	merger	NOUN
faba-174	223	10	process	process	NOUN
faba-174	223	11	,	,	PUNCT
faba-174	223	12	so	so	SCONJ
faba-174	223	13	that	that	SCONJ
faba-174	223	14	it	it	PRON
faba-174	223	15	will	will	AUX
faba-174	223	16	increase	increase	VERB
faba-174	223	17	the	the	DET
faba-174	223	18	audit	audit	NOUN
faba-174	223	19	delay	delay	NOUN
faba-174	223	20	.	.	PUNCT
faba-174	224	1	this	this	DET
faba-174	224	2	study	study	NOUN
faba-174	224	3	does	do	AUX
faba-174	224	4	not	not	PART
faba-174	224	5	support	support	VERB
faba-174	224	6	research	research	NOUN
faba-174	224	7	conducted	conduct	VERB
faba-174	224	8	previously	previously	ADV
faba-174	224	9	by	by	ADV
faba-174	224	10	(	(	PUNCT
faba-174	224	11	tullah	tullah	PROPN
faba-174	224	12	et	et	PROPN
faba-174	224	13	al	al	PROPN
faba-174	224	14	.	.	PROPN
faba-174	224	15	2019	2019	NUM
faba-174	224	16	)	)	PUNCT
faba-174	224	17	saying	say	VERB
faba-174	224	18	audit	audit	NOUN
faba-174	224	19	delay	delay	NOUN
faba-174	224	20	has	have	VERB
faba-174	224	21	no	no	DET
faba-174	224	22	effect	effect	NOUN
faba-174	224	23	on	on	ADP
faba-174	224	24	the	the	DET
faba-174	224	25	number	number	NOUN
faba-174	224	26	of	of	ADP
faba-174	224	27	accounting	accounting	NOUN
faba-174	224	28	entities	entity	NOUN
faba-174	224	29	.	.	PUNCT
faba-174	225	1	the	the	DET
faba-174	225	2	effect	effect	NOUN
faba-174	225	3	of	of	ADP
faba-174	225	4	government	government	NOUN
faba-174	225	5	size	size	NOUN
faba-174	225	6	,	,	PUNCT
faba-174	225	7	audit	audit	NOUN
faba-174	225	8	findings	finding	NOUN
faba-174	225	9	,	,	PUNCT
faba-174	225	10	and	and	CCONJ
faba-174	225	11	the	the	DET
faba-174	225	12	number	number	NOUN
faba-174	225	13	of	of	ADP
faba-174	225	14	accounting	accounting	NOUN
faba-174	225	15	entities	entity	NOUN
faba-174	225	16	on	on	ADP
faba-174	225	17	audit	audit	NOUN
faba-174	225	18	delay	delay	NOUN
faba-174	225	19	based	base	VERB
faba-174	225	20	on	on	ADP
faba-174	225	21	the	the	DET
faba-174	225	22	test	test	NOUN
faba-174	225	23	results	result	NOUN
faba-174	225	24	by	by	ADP
faba-174	225	25	conducting	conduct	VERB
faba-174	225	26	the	the	DET
faba-174	225	27	f	f	NOUN
faba-174	225	28	-	-	PUNCT
faba-174	225	29	test	test	NOUN
faba-174	225	30	,	,	PUNCT
faba-174	225	31	the	the	DET
faba-174	225	32	probability	probability	NOUN
faba-174	225	33	amount	amount	NOUN
faba-174	225	34	(	(	PUNCT
faba-174	225	35	fstatistic	fstatistic	NOUN
faba-174	225	36	)	)	PUNCT
faba-174	225	37	is	be	AUX
faba-174	225	38	0.0002<0.05	0.0002<0.05	NUM
faba-174	225	39	,	,	PUNCT
faba-174	225	40	and	and	CCONJ
faba-174	225	41	f	f	PROPN
faba-174	225	42	count	count	NOUN
faba-174	225	43	is	be	AUX
faba-174	225	44	2.711>2.697	2.711>2.697	NUM
faba-174	225	45	so	so	SCONJ
faba-174	225	46	it	it	PRON
faba-174	225	47	can	can	AUX
faba-174	225	48	be	be	AUX
faba-174	225	49	concluded	conclude	VERB
faba-174	225	50	that	that	SCONJ
faba-174	225	51	the	the	DET
faba-174	225	52	variables	variable	NOUN
faba-174	225	53	of	of	ADP
faba-174	225	54	government	government	NOUN
faba-174	225	55	size	size	NOUN
faba-174	225	56	,	,	PUNCT
faba-174	225	57	audit	audit	NOUN
faba-174	225	58	findings	finding	NOUN
faba-174	225	59	and	and	CCONJ
faba-174	225	60	the	the	DET
faba-174	225	61	number	number	NOUN
faba-174	225	62	of	of	ADP
faba-174	225	63	accounting	accounting	NOUN
faba-174	225	64	entities	entity	NOUN
faba-174	225	65	simultaneously	simultaneously	ADV
faba-174	225	66	have	have	VERB
faba-174	225	67	an	an	DET
faba-174	225	68	influence	influence	NOUN
faba-174	225	69	on	on	ADP
faba-174	225	70	the	the	DET
faba-174	225	71	audit	audit	NOUN
faba-174	225	72	delay	delay	NOUN
faba-174	225	73	of	of	ADP
faba-174	225	74	the	the	DET
faba-174	225	75	provincial	provincial	ADJ
faba-174	225	76	government	government	NOUN
faba-174	225	77	in	in	ADP
faba-174	225	78	indonesia	indonesia	PROPN
faba-174	225	79	.	.	PUNCT
faba-174	226	1	this	this	PRON
faba-174	226	2	supports	support	VERB
faba-174	226	3	the	the	DET
faba-174	226	4	theory	theory	NOUN
faba-174	226	5	described	describe	VERB
faba-174	226	6	by	by	ADP
faba-174	226	7	vertiarani	vertiarani	NOUN
faba-174	226	8	and	and	CCONJ
faba-174	226	9	halim	halim	PROPN
faba-174	226	10	(	(	PUNCT
faba-174	226	11	2019	2019	NUM
faba-174	226	12	)	)	PUNCT
faba-174	226	13	.	.	PUNCT
faba-174	227	1	governments	government	NOUN
faba-174	227	2	that	that	PRON
faba-174	227	3	are	be	AUX
faba-174	227	4	capacitated	capacitate	VERB
faba-174	227	5	with	with	ADP
faba-174	227	6	large	large	ADJ
faba-174	227	7	total	total	ADJ
faba-174	227	8	assets	asset	NOUN
faba-174	227	9	will	will	AUX
faba-174	227	10	be	be	AUX
faba-174	227	11	more	more	ADV
faba-174	227	12	consistent	consistent	ADJ
faba-174	227	13	in	in	ADP
faba-174	227	14	their	their	PRON
faba-174	227	15	statements	statement	NOUN
faba-174	227	16	timeliness	timeliness	NOUN
faba-174	227	17	,	,	PUNCT
faba-174	227	18	in	in	ADP
faba-174	227	19	contrast	contrast	NOUN
faba-174	227	20	to	to	ADP
faba-174	227	21	governments	government	NOUN
faba-174	227	22	with	with	ADP
faba-174	227	23	smaller	small	ADJ
faba-174	227	24	asset	asset	NOUN
faba-174	227	25	scales	scale	NOUN
faba-174	227	26	that	that	PRON
faba-174	227	27	inform	inform	VERB
faba-174	227	28	finance	finance	NOUN
faba-174	227	29	.	.	PUNCT
faba-174	228	1	the	the	DET
faba-174	228	2	substantial	substantial	ADJ
faba-174	228	3	total	total	ADJ
faba-174	228	4	assets	asset	NOUN
faba-174	228	5	show	show	VERB
faba-174	228	6	this	this	DET
faba-174	228	7	effect	effect	NOUN
faba-174	228	8	,	,	PUNCT
faba-174	228	9	which	which	PRON
faba-174	228	10	reduces	reduce	VERB
faba-174	228	11	the	the	DET
faba-174	228	12	audit	audit	NOUN
faba-174	228	13	delay	delay	NOUN
faba-174	228	14	.	.	PUNCT
faba-174	229	1	the	the	DET
faba-174	229	2	findings	finding	NOUN
faba-174	229	3	of	of	ADP
faba-174	229	4	wibowo	wibowo	PROPN
faba-174	229	5	and	and	CCONJ
faba-174	229	6	purwaningsih	purwaningsih	NOUN
faba-174	229	7	's	's	PART
faba-174	229	8	(	(	PUNCT
faba-174	229	9	2019	2019	NUM
faba-174	229	10	)	)	PUNCT
faba-174	229	11	study	study	NOUN
faba-174	229	12	are	be	AUX
faba-174	229	13	further	far	ADV
faba-174	229	14	supported	support	VERB
faba-174	229	15	by	by	ADP
faba-174	229	16	the	the	DET
faba-174	229	17	results	result	NOUN
faba-174	229	18	of	of	ADP
faba-174	229	19	a	a	DET
faba-174	229	20	parallel	parallel	ADJ
faba-174	229	21	test	test	NOUN
faba-174	229	22	for	for	ADP
faba-174	229	23	variables	variable	NOUN
faba-174	229	24	relating	relate	VERB
faba-174	229	25	to	to	ADP
faba-174	229	26	local	local	ADJ
faba-174	229	27	government	government	NOUN
faba-174	229	28	size	size	NOUN
faba-174	229	29	that	that	PRON
faba-174	229	30	also	also	ADV
faba-174	229	31	influence	influence	VERB
faba-174	229	32	audit	audit	NOUN
faba-174	229	33	delay	delay	NOUN
faba-174	229	34	.	.	PUNCT
faba-174	230	1	the	the	DET
faba-174	230	2	present	present	ADJ
faba-174	230	3	study	study	NOUN
faba-174	230	4	is	be	AUX
faba-174	230	5	consistent	consistent	ADJ
faba-174	230	6	with	with	ADP
faba-174	230	7	the	the	DET
faba-174	230	8	research	research	NOUN
faba-174	230	9	conducted	conduct	VERB
faba-174	230	10	by	by	ADP
faba-174	230	11	wafa	wafa	NOUN
faba-174	230	12	and	and	CCONJ
faba-174	230	13	nugraeni	nugraeni	PROPN
faba-174	230	14	(	(	PUNCT
faba-174	230	15	2018	2018	NUM
faba-174	230	16	)	)	PUNCT
faba-174	230	17	,	,	PUNCT
faba-174	230	18	which	which	PRON
faba-174	230	19	determined	determine	VERB
faba-174	230	20	that	that	SCONJ
faba-174	230	21	the	the	DET
faba-174	230	22	combination	combination	NOUN
faba-174	230	23	of	of	ADP
faba-174	230	24	the	the	DET
faba-174	230	25	local	local	ADJ
faba-174	230	26	government	government	NOUN
faba-174	230	27	's	's	PART
faba-174	230	28	size	size	NOUN
faba-174	230	29	,	,	PUNCT
faba-174	230	30	audit	audit	NOUN
faba-174	230	31	findings	finding	NOUN
faba-174	230	32	,	,	PUNCT
faba-174	230	33	and	and	CCONJ
faba-174	230	34	audit	audit	NOUN
faba-174	230	35	opinion	opinion	NOUN
faba-174	230	36	significantly	significantly	ADV
faba-174	230	37	influences	influence	VERB
faba-174	230	38	the	the	DET
faba-174	230	39	duration	duration	NOUN
faba-174	230	40	of	of	ADP
faba-174	230	41	the	the	DET
faba-174	230	42	audit	audit	NOUN
faba-174	230	43	.	.	PUNCT
faba-174	231	1	conclusion	conclusion	NOUN
faba-174	231	2	large	large	ADJ
faba-174	231	3	government	government	NOUN
faba-174	231	4	size	size	NOUN
faba-174	231	5	has	have	VERB
faba-174	231	6	good	good	ADJ
faba-174	231	7	management	management	NOUN
faba-174	231	8	that	that	PRON
faba-174	231	9	can	can	AUX
faba-174	231	10	shorten	shorten	VERB
faba-174	231	11	the	the	DET
faba-174	231	12	number	number	NOUN
faba-174	231	13	of	of	ADP
faba-174	231	14	days	day	NOUN
faba-174	231	15	that	that	PRON
faba-174	231	16	government	government	NOUN
faba-174	231	17	financial	financial	ADJ
faba-174	231	18	statements	statement	NOUN
faba-174	231	19	audits	audit	NOUN
faba-174	231	20	take	take	VERB
faba-174	231	21	to	to	PART
faba-174	231	22	complete	complete	VERB
faba-174	231	23	.	.	PUNCT
faba-174	232	1	the	the	DET
faba-174	232	2	quantity	quantity	NOUN
faba-174	232	3	of	of	ADP
faba-174	232	4	audit	audit	NOUN
faba-174	232	5	findings	finding	NOUN
faba-174	232	6	is	be	AUX
faba-174	232	7	acquired	acquire	VERB
faba-174	232	8	by	by	ADP
faba-174	232	9	a	a	DET
faba-174	232	10	longer	long	ADJ
faba-174	232	11	discussion	discussion	NOUN
faba-174	232	12	time	time	NOUN
faba-174	232	13	to	to	PART
faba-174	232	14	give	give	VERB
faba-174	232	15	responses	response	NOUN
faba-174	232	16	and	and	CCONJ
faba-174	232	17	the	the	DET
faba-174	232	18	examination	examination	NOUN
faba-174	232	19	process	process	NOUN
faba-174	232	20	.	.	PUNCT
faba-174	233	1	local	local	ADJ
faba-174	233	2	governments	government	NOUN
faba-174	233	3	with	with	ADP
faba-174	233	4	a	a	DET
faba-174	233	5	large	large	ADJ
faba-174	233	6	number	number	NOUN
faba-174	233	7	of	of	ADP
faba-174	233	8	the	the	DET
faba-174	233	9	number	number	NOUN
faba-174	233	10	of	of	ADP
faba-174	233	11	accounting	accounting	NOUN
faba-174	233	12	entities	entity	NOUN
faba-174	233	13	need	need	VERB
faba-174	233	14	to	to	PART
faba-174	233	15	carry	carry	VERB
faba-174	233	16	out	out	ADP
faba-174	233	17	a	a	DET
faba-174	233	18	process	process	NOUN
faba-174	233	19	of	of	ADP
faba-174	233	20	cooperation	cooperation	NOUN
faba-174	233	21	and	and	CCONJ
faba-174	233	22	coordination	coordination	NOUN
faba-174	233	23	between	between	ADP
faba-174	233	24	the	the	DET
faba-174	233	25	number	number	NOUN
faba-174	233	26	of	of	ADP
faba-174	233	27	accounting	accounting	NOUN
faba-174	233	28	entities	entity	NOUN
faba-174	233	29	,	,	PUNCT
faba-174	233	30	resulting	result	VERB
faba-174	233	31	in	in	ADP
faba-174	233	32	a	a	DET
faba-174	233	33	longer	long	ADJ
faba-174	233	34	statements	statement	NOUN
faba-174	233	35	time	time	NOUN
faba-174	233	36	.	.	PUNCT
faba-174	234	1	petrisia	petrisia	PROPN
faba-174	234	2	,	,	PUNCT
faba-174	234	3	dewata	dewata	ADJ
faba-174	234	4	,	,	PUNCT
faba-174	234	5	dwitayanti	dwitayanti	PROPN
faba-174	234	6	,	,	PUNCT
faba-174	234	7	jauhari	jauhari	NOUN
faba-174	234	8	/	/	SYM
faba-174	234	9	finance	finance	NOUN
faba-174	234	10	,	,	PUNCT
faba-174	234	11	accounting	accounting	NOUN
faba-174	234	12	and	and	CCONJ
faba-174	234	13	business	business	NOUN
faba-174	234	14	analysis	analysis	NOUN
faba-174	234	15	,	,	PUNCT
faba-174	234	16	volume	volume	NOUN
faba-174	234	17	6	6	NUM
faba-174	234	18	,	,	PUNCT
faba-174	234	19	issue	issue	NOUN
faba-174	234	20	1	1	NUM
faba-174	234	21	,	,	PUNCT
faba-174	234	22	2024	2024	NUM
faba-174	234	23	51	51	NUM
faba-174	234	24	this	this	DET
faba-174	234	25	study	study	NOUN
faba-174	234	26	has	have	VERB
faba-174	234	27	limitations	limitation	NOUN
faba-174	234	28	,	,	PUNCT
faba-174	234	29	namely	namely	ADV
faba-174	234	30	that	that	SCONJ
faba-174	234	31	researchers	researcher	NOUN
faba-174	234	32	do	do	AUX
faba-174	234	33	not	not	PART
faba-174	234	34	use	use	VERB
faba-174	234	35	all	all	DET
faba-174	234	36	levels	level	NOUN
faba-174	234	37	of	of	ADP
faba-174	234	38	local	local	ADJ
faba-174	234	39	government	government	NOUN
faba-174	234	40	in	in	ADP
faba-174	234	41	indonesia	indonesia	PROPN
faba-174	234	42	,	,	PUNCT
faba-174	234	43	such	such	ADJ
faba-174	234	44	as	as	ADP
faba-174	234	45	provinces	province	NOUN
faba-174	234	46	,	,	PUNCT
faba-174	234	47	districts	district	NOUN
faba-174	234	48	and	and	CCONJ
faba-174	234	49	cities	city	NOUN
faba-174	234	50	in	in	ADP
faba-174	234	51	order	order	NOUN
faba-174	234	52	to	to	PART
faba-174	234	53	have	have	AUX
faba-174	234	54	more	more	ADJ
faba-174	234	55	representative	representative	ADJ
faba-174	234	56	research	research	NOUN
faba-174	234	57	results	result	NOUN
faba-174	234	58	.	.	PUNCT
faba-174	235	1	in	in	ADP
faba-174	235	2	addition	addition	NOUN
faba-174	235	3	,	,	PUNCT
faba-174	235	4	there	there	PRON
faba-174	235	5	is	be	VERB
faba-174	235	6	a	a	DET
faba-174	235	7	coefficient	coefficient	NOUN
faba-174	235	8	of	of	ADP
faba-174	235	9	determination	determination	NOUN
faba-174	235	10	of	of	ADP
faba-174	235	11	only	only	ADV
faba-174	235	12	37.9	37.9	NUM
faba-174	235	13	%	%	NOUN
faba-174	235	14	between	between	ADP
faba-174	235	15	government	government	NOUN
faba-174	235	16	size	size	NOUN
faba-174	235	17	,	,	PUNCT
faba-174	235	18	audit	audit	NOUN
faba-174	235	19	findings	finding	NOUN
faba-174	235	20	,	,	PUNCT
faba-174	235	21	and	and	CCONJ
faba-174	235	22	the	the	DET
faba-174	235	23	number	number	NOUN
faba-174	235	24	of	of	ADP
faba-174	235	25	accounting	accounting	NOUN
faba-174	235	26	entities	entity	NOUN
faba-174	235	27	on	on	ADP
faba-174	235	28	audit	audit	NOUN
faba-174	235	29	delay	delay	NOUN
faba-174	235	30	.	.	PUNCT
faba-174	236	1	this	this	PRON
faba-174	236	2	suggests	suggest	VERB
faba-174	236	3	adding	add	VERB
faba-174	236	4	other	other	ADJ
faba-174	236	5	variables	variable	NOUN
faba-174	236	6	in	in	ADP
faba-174	236	7	suppressing	suppress	VERB
faba-174	236	8	audit	audit	NOUN
faba-174	236	9	delay	delay	NOUN
faba-174	236	10	,	,	PUNCT
faba-174	236	11	analogous	analogous	ADJ
faba-174	236	12	as	as	ADP
faba-174	236	13	adjudicator	adjudicator	NOUN
faba-174	236	14	quality	quality	NOUN
faba-174	236	15	which	which	PRON
faba-174	236	16	allows	allow	VERB
faba-174	236	17	for	for	ADP
faba-174	236	18	farther	far	ADV
faba-174	236	19	effective	effective	ADJ
faba-174	236	20	results	result	NOUN
faba-174	236	21	as	as	ADP
faba-174	236	22	a	a	DET
faba-174	236	23	factor	factor	NOUN
faba-174	236	24	that	that	PRON
faba-174	236	25	is	be	AUX
faba-174	236	26	also	also	ADV
faba-174	236	27	told	tell	VERB
faba-174	236	28	by	by	ADP
faba-174	236	29	audit	audit	NOUN
faba-174	236	30	delay	delay	NOUN
faba-174	236	31	.	.	PUNCT
faba-174	237	1	reference	reference	NOUN
faba-174	237	2	afriani	afriani	PROPN
faba-174	237	3	,	,	PUNCT
faba-174	237	4	b.	b.	PROPN
faba-174	237	5	r.	r.	PROPN
faba-174	237	6	,	,	PUNCT
faba-174	237	7	and	and	CCONJ
faba-174	237	8	m.	m.	NOUN
faba-174	237	9	d.	d.	PROPN
faba-174	237	10	satyawan	satyawan	PROPN
faba-174	237	11	.	.	PUNCT
faba-174	238	1	2023	2023	NUM
faba-174	238	2	.	.	PUNCT
faba-174	239	1	analisis	analisis	ADJ
faba-174	239	2	faktor	faktor	NOUN
faba-174	239	3	-	-	PUNCT
faba-174	239	4	faktor	faktor	NOUN
faba-174	239	5	yang	yang	PROPN
faba-174	239	6	mempengaruhi	mempengaruhi	PROPN
faba-174	239	7	audit	audit	NOUN
faba-174	239	8	delay	delay	NOUN
faba-174	239	9	pada	pada	PROPN
faba-174	239	10	laporan	laporan	PROPN
faba-174	239	11	keuangan	keuangan	PROPN
faba-174	239	12	pemerintah	pemerintah	PROPN
faba-174	239	13	daerah	daerah	PROPN
faba-174	239	14	2016	2016	NUM
faba-174	239	15	-	-	SYM
faba-174	239	16	2018	2018	NUM
faba-174	239	17	analysis	analysis	NOUN
faba-174	239	18	of	of	ADP
faba-174	239	19	factors	factor	NOUN
faba-174	239	20	affecting	affect	VERB
faba-174	239	21	audit	audit	NOUN
faba-174	239	22	delay	delay	NOUN
faba-174	239	23	in	in	ADP
faba-174	239	24	local	local	ADJ
faba-174	239	25	government	government	NOUN
faba-174	239	26	financial	financial	ADJ
faba-174	239	27	statement	statement	NOUN
faba-174	239	28	in	in	ADP
faba-174	239	29	indonesia	indonesia	PROPN
faba-174	239	30	.	.	PUNCT
faba-174	240	1	jurnal	jurnal	PROPN
faba-174	240	2	akuntansi	akuntansi	PROPN
faba-174	240	3	akunesa	akunesa	PROPN
faba-174	240	4	,	,	PUNCT
faba-174	240	5	11(2	11(2	NUM
faba-174	240	6	):	):	PUNCT
faba-174	240	7	195	195	NUM
faba-174	240	8	-	-	SYM
faba-174	240	9	204	204	NUM
faba-174	240	10	.	.	PUNCT
faba-174	241	1	aprila	aprila	PROPN
faba-174	241	2	,	,	PUNCT
faba-174	241	3	n.	n.	NOUN
faba-174	241	4	,	,	PUNCT
faba-174	241	5	fachruzzaman	fachruzzaman	NOUN
faba-174	241	6	,	,	PUNCT
faba-174	241	7	f.	f.	PROPN
faba-174	241	8	,	,	PUNCT
faba-174	241	9	and	and	CCONJ
faba-174	241	10	d.	d.	PROPN
faba-174	241	11	pratiwi	pratiwi	NOUN
faba-174	241	12	.	.	PUNCT
faba-174	242	1	2019	2019	NUM
faba-174	242	2	.	.	PUNCT
faba-174	243	1	pengaruh	pengaruh	NOUN
faba-174	243	2	opini	opini	PROPN
faba-174	243	3	audit	audit	PROPN
faba-174	243	4	dan	dan	PROPN
faba-174	243	5	kualitas	kualitas	PROPN
faba-174	243	6	auditor	auditor	PROPN
faba-174	243	7	terhadap	terhadap	PROPN
faba-174	243	8	audit	audit	PROPN
faba-174	243	9	delay	delay	NOUN
faba-174	243	10	pada	pada	PROPN
faba-174	243	11	pemerintah	pemerintah	PROPN
faba-174	243	12	kabupaten	kabupaten	PROPN
faba-174	243	13	/	/	SYM
faba-174	243	14	kota	kota	PROPN
faba-174	243	15	di	di	PROPN
faba-174	243	16	indonesia	indonesia	PROPN
faba-174	243	17	.	.	PUNCT
faba-174	244	1	jurnal	jurnal	PROPN
faba-174	244	2	akuntansi	akuntansi	PROPN
faba-174	244	3	,	,	PUNCT
faba-174	244	4	7(3	7(3	NUM
faba-174	244	5	):	):	PUNCT
faba-174	244	6	75–86	75–86	NUM
faba-174	244	7	.	.	PUNCT
faba-174	245	1	https://doi.org/10.33369/j.akuntansi.7.3.75-86	https://doi.org/10.33369/j.akuntansi.7.3.75-86	PROPN
faba-174	245	2	.	.	PUNCT
faba-174	246	1	asni	asni	PROPN
faba-174	246	2	,	,	PUNCT
faba-174	246	3	n.	n.	NOUN
faba-174	246	4	,	,	PUNCT
faba-174	246	5	mas’ud	mas’ud	NOUN
faba-174	246	6	,	,	PUNCT
faba-174	246	7	a.	a.	NOUN
faba-174	246	8	,	,	PUNCT
faba-174	246	9	dharmawaty	dharmawaty	NOUN
faba-174	246	10	,	,	PUNCT
faba-174	246	11	t.	t.	PROPN
faba-174	246	12	,	,	PUNCT
faba-174	246	13	and	and	CCONJ
faba-174	246	14	i.	i.	PROPN
faba-174	246	15	irawati	irawati	PROPN
faba-174	246	16	.	.	PUNCT
faba-174	247	1	2017	2017	NUM
faba-174	247	2	.	.	PUNCT
faba-174	248	1	the	the	DET
faba-174	248	2	influence	influence	NOUN
faba-174	248	3	of	of	ADP
faba-174	248	4	educational	educational	ADJ
faba-174	248	5	background	background	NOUN
faba-174	248	6	,	,	PUNCT
faba-174	248	7	auditor	auditor	NOUN
faba-174	248	8	tenure	tenure	NOUN
faba-174	248	9	,	,	PUNCT
faba-174	248	10	and	and	CCONJ
faba-174	248	11	auditor	auditor	NOUN
faba-174	248	12	professional	professional	ADJ
faba-174	248	13	proficiency	proficiency	NOUN
faba-174	248	14	to	to	PART
faba-174	248	15	audit	audit	NOUN
faba-174	248	16	delay	delay	NOUN
faba-174	248	17	.	.	PUNCT
faba-174	249	1	international	international	ADJ
faba-174	249	2	journal	journal	PROPN
faba-174	249	3	of	of	ADP
faba-174	249	4	management	management	NOUN
faba-174	249	5	and	and	CCONJ
faba-174	249	6	applied	apply	VERB
faba-174	249	7	science	science	NOUN
faba-174	249	8	(	(	PUNCT
faba-174	249	9	ijmas	ijmas	PROPN
faba-174	249	10	)	)	PUNCT
faba-174	249	11	,	,	PUNCT
faba-174	249	12	3	3	NUM
faba-174	249	13	:	:	SYM
faba-174	249	14	124	124	NUM
faba-174	249	15	-	-	SYM
faba-174	249	16	128	128	NUM
faba-174	249	17	.	.	PUNCT
faba-174	250	1	http://iraj.in	http://iraj.in	PROPN
faba-174	250	2	.	.	PUNCT
faba-174	251	1	azaharia	azaharia	PROPN
faba-174	251	2	,	,	PUNCT
faba-174	251	3	a.	a.	PROPN
faba-174	251	4	y.	y.	PROPN
faba-174	251	5	p.	p.	PROPN
faba-174	251	6	,	,	PUNCT
faba-174	251	7	and	and	CCONJ
faba-174	251	8	sulardi	sulardi	PROPN
faba-174	251	9	.	.	PUNCT
faba-174	252	1	(	(	PUNCT
faba-174	252	2	2021	2021	NUM
faba-174	252	3	)	)	PUNCT
faba-174	252	4	.	.	PUNCT
faba-174	253	1	pengaruh	pengaruh	PROPN
faba-174	253	2	temuan	temuan	NOUN
faba-174	253	3	audit	audit	NOUN
faba-174	253	4	,	,	PUNCT
faba-174	253	5	opini	opini	ADJ
faba-174	253	6	audit	audit	NOUN
faba-174	253	7	,	,	PUNCT
faba-174	253	8	dan	dan	PROPN
faba-174	253	9	ukuran	ukuran	PROPN
faba-174	253	10	daerah	daerah	PROPN
faba-174	253	11	terhadap	terhadap	PROPN
faba-174	253	12	ketepatwaktuan	ketepatwaktuan	PROPN
faba-174	253	13	laporan	laporan	PROPN
faba-174	253	14	keuangan	keuangan	PROPN
faba-174	254	1	pemerintah	pemerintah	PROPN
faba-174	254	2	daerah	daerah	PROPN
faba-174	254	3	di	di	PROPN
faba-174	254	4	indonesia	indonesia	PROPN
faba-174	254	5	.	.	PUNCT
faba-174	255	1	jurnal	jurnal	PROPN
faba-174	255	2	akuntansi	akuntansi	PROPN
faba-174	255	3	dan	dan	PROPN
faba-174	255	4	bisnis	bisnis	PROPN
faba-174	255	5	,	,	PUNCT
faba-174	255	6	21(2	21(2	NUM
faba-174	255	7	)	)	PUNCT
faba-174	255	8	.	.	PUNCT
faba-174	256	1	www.jab.fe.uns.ac.id	www.jab.fe.uns.ac.id	X
faba-174	256	2	.	.	PUNCT
faba-174	256	3	bakar	bakar	NOUN
faba-174	256	4	,	,	PUNCT
faba-174	256	5	m.	m.	NOUN
faba-174	256	6	p.	p.	PROPN
faba-174	256	7	,	,	PUNCT
faba-174	256	8	and	and	CCONJ
faba-174	256	9	f.	f.	PROPN
faba-174	256	10	i.	i.	PROPN
faba-174	256	11	arza	arza	PROPN
faba-174	256	12	.	.	PROPN
faba-174	257	1	2019	2019	NUM
faba-174	257	2	.	.	PUNCT
faba-174	258	1	pengaruh	pengaruh	NOUN
faba-174	258	2	ukuran	ukuran	ADJ
faba-174	258	3	pemerintah	pemerintah	PROPN
faba-174	258	4	daerah	daerah	PROPN
faba-174	258	5	,	,	PUNCT
faba-174	258	6	opini	opini	ADJ
faba-174	258	7	audit	audit	NOUN
faba-174	258	8	,	,	PUNCT
faba-174	258	9	dan	dan	PROPN
faba-174	258	10	leverage	leverage	PROPN
faba-174	258	11	terhadap	terhadap	PROPN
faba-174	258	12	audit	audit	PROPN
faba-174	258	13	delay	delay	NOUN
faba-174	258	14	(	(	PUNCT
faba-174	258	15	studi	studi	PROPN
faba-174	258	16	empiris	empiris	PROPN
faba-174	258	17	pada	pada	PROPN
faba-174	258	18	pemerintah	pemerintah	PROPN
faba-174	258	19	daerah	daerah	PROPN
faba-174	258	20	kabupaten	kabupaten	PROPN
faba-174	258	21	/	/	SYM
faba-174	258	22	kota	kota	PROPN
faba-174	258	23	di	di	PROPN
faba-174	258	24	provinsi	provinsi	PROPN
faba-174	258	25	sumatera	sumatera	PROPN
faba-174	258	26	barat	barat	PROPN
faba-174	258	27	)	)	PUNCT
faba-174	258	28	.	.	PUNCT
faba-174	259	1	jurnal	jurnal	ADJ
faba-174	259	2	eksplorasi	eksplorasi	PROPN
faba-174	259	3	akuntansi	akuntansi	PROPN
faba-174	259	4	,	,	PUNCT
faba-174	259	5	1(3	1(3	NUM
faba-174	259	6	):	):	PUNCT
faba-174	259	7	1168–1183	1168–1183	NUM
faba-174	259	8	.	.	PUNCT
faba-174	260	1	https://doi.org/10.24036/jea.v1i3.134	https://doi.org/10.24036/jea.v1i3.134	PROPN
faba-174	260	2	.	.	PROPN
faba-174	260	3	cohen	cohen	PROPN
faba-174	260	4	,	,	PUNCT
faba-174	260	5	s.	s.	PROPN
faba-174	260	6	,	,	PUNCT
faba-174	260	7	and	and	CCONJ
faba-174	260	8	s.	s.	PROPN
faba-174	260	9	leventis	leventis	PROPN
faba-174	260	10	.	.	PUNCT
faba-174	261	1	2013	2013	NUM
faba-174	261	2	.	.	PUNCT
faba-174	262	1	effects	effect	NOUN
faba-174	262	2	of	of	ADP
faba-174	262	3	municipal	municipal	ADJ
faba-174	262	4	,	,	PUNCT
faba-174	262	5	auditing	auditing	NOUN
faba-174	262	6	and	and	CCONJ
faba-174	262	7	political	political	ADJ
faba-174	262	8	factors	factor	NOUN
faba-174	262	9	on	on	ADP
faba-174	262	10	audit	audit	NOUN
faba-174	262	11	delay	delay	NOUN
faba-174	262	12	.	.	PUNCT
faba-174	263	1	accounting	accounting	PROPN
faba-174	263	2	forum	forum	PROPN
faba-174	263	3	,	,	PUNCT
faba-174	263	4	37(1	37(1	NUM
faba-174	263	5	):	):	PUNCT
faba-174	263	6	40–53	40–53	NUM
faba-174	263	7	.	.	PUNCT
faba-174	264	1	erniza	erniza	PROPN
faba-174	264	2	,	,	PUNCT
faba-174	264	3	d.	d.	PROPN
faba-174	264	4	,	,	PUNCT
faba-174	264	5	zaitul	zaitul	NOUN
faba-174	264	6	,	,	PUNCT
faba-174	264	7	and	and	CCONJ
faba-174	264	8	yunilma	yunilma	NOUN
faba-174	264	9	.	.	PROPN
faba-174	264	10	2015	2015	NUM
faba-174	264	11	.	.	PUNCT
faba-174	265	1	pengaruh	pengaruh	NOUN
faba-174	265	2	latar	latar	PROPN
faba-174	265	3	belakang	belakang	PROPN
faba-174	265	4	pendidikan	pendidikan	PROPN
faba-174	265	5	kepala	kepala	PROPN
faba-174	265	6	daerah	daerah	PROPN
faba-174	265	7	,	,	PUNCT
faba-174	265	8	ukuran	ukuran	ADJ
faba-174	265	9	pemerintah	pemerintah	PROPN
faba-174	265	10	daerah	daerah	PROPN
faba-174	265	11	,	,	PUNCT
faba-174	265	12	dan	dan	PROPN
faba-174	265	13	opini	opini	PROPN
faba-174	265	14	audit	audit	PROPN
faba-174	265	15	terhadap	terhadap	PROPN
faba-174	265	16	audit	audit	PROPN
faba-174	265	17	statements	statement	NOUN
faba-174	265	18	lag	lag	VERB
faba-174	265	19	(	(	PUNCT
faba-174	265	20	pada	pada	NOUN
faba-174	265	21	pemerintah	pemerintah	PROPN
faba-174	265	22	daerah	daerah	PROPN
faba-174	265	23	kepulauan	kepulauan	PROPN
faba-174	265	24	sumatera	sumatera	PROPN
faba-174	265	25	)	)	PUNCT
faba-174	265	26	.	.	PUNCT
faba-174	266	1	jurnal	jurnal	ADJ
faba-174	266	2	fakultas	fakultas	PROPN
faba-174	266	3	ekonomi	ekonomi	PROPN
faba-174	266	4	,	,	PUNCT
faba-174	266	5	6(1	6(1	NUM
faba-174	266	6	)	)	PUNCT
faba-174	266	7	.	.	PUNCT
faba-174	267	1	https://www.researchgate.net/publication/343472231	https://www.researchgate.net/publication/343472231	PROPN
faba-174	267	2	.	.	PUNCT
faba-174	268	1	frasti	frasti	PROPN
faba-174	268	2	,	,	PUNCT
faba-174	268	3	h.	h.	PROPN
faba-174	268	4	e.	e.	PROPN
faba-174	268	5	,	,	PUNCT
faba-174	268	6	dita	dita	PROPN
faba-174	268	7	,	,	PUNCT
faba-174	268	8	e.	e.	PROPN
faba-174	268	9	p.	p.	PROPN
faba-174	268	10	,	,	PUNCT
faba-174	268	11	pracinthea	pracinthea	PROPN
faba-174	268	12	,	,	PUNCT
faba-174	268	13	e.	e.	PROPN
faba-174	268	14	,	,	PUNCT
faba-174	268	15	syahputra	syahputra	PROPN
faba-174	268	16	,	,	PUNCT
faba-174	268	17	a.	a.	NOUN
faba-174	268	18	,	,	PUNCT
faba-174	268	19	widyawati	widyawati	NOUN
faba-174	268	20	,	,	PUNCT
faba-174	268	21	a.	a.	NOUN
faba-174	268	22	,	,	PUNCT
faba-174	268	23	and	and	CCONJ
faba-174	268	24	s.	s.	PROPN
faba-174	268	25	t.	t.	PROPN
faba-174	268	26	hananto	hananto	PROPN
faba-174	268	27	.	.	PUNCT
faba-174	269	1	2017	2017	NUM
faba-174	269	2	.	.	PUNCT
faba-174	270	1	karakteristik	karakteristik	PROPN
faba-174	270	2	kepala	kepala	PROPN
faba-174	270	3	daerah	daerah	PROPN
faba-174	270	4	dan	dan	PROPN
faba-174	270	5	audit	audit	PROPN
faba-174	270	6	delay	delay	NOUN
faba-174	270	7	laporan	laporan	ADJ
faba-174	270	8	keuangan	keuangan	NOUN
faba-174	271	1	pemerintah	pemerintah	PROPN
faba-174	271	2	daerah	daerah	PROPN
faba-174	271	3	di	di	PROPN
faba-174	271	4	indonesia	indonesia	PROPN
faba-174	271	5	.	.	PUNCT
faba-174	272	1	jurnal	jurnal	PROPN
faba-174	272	2	akuntansi	akuntansi	PROPN
faba-174	272	3	,	,	PUNCT
faba-174	272	4	21(1	21(1	NUM
faba-174	272	5	):	):	PUNCT
faba-174	272	6	21	21	NUM
faba-174	272	7	-	-	SYM
faba-174	272	8	34	34	NUM
faba-174	272	9	.	.	PUNCT
faba-174	273	1	fuad	fuad	PROPN
faba-174	273	2	,	,	PUNCT
faba-174	273	3	k.	k.	PROPN
faba-174	273	4	,	,	PUNCT
faba-174	273	5	and	and	CCONJ
faba-174	273	6	a.	a.	PROPN
faba-174	273	7	s.	s.	PROPN
faba-174	273	8	d.	d.	PROPN
faba-174	273	9	wiradinata	wiradinata	PROPN
faba-174	273	10	.	.	PUNCT
faba-174	274	1	2020	2020	NUM
faba-174	274	2	.	.	PUNCT
faba-174	275	1	seberapa	seberapa	VERB
faba-174	275	2	penting	penting	PROPN
faba-174	275	3	audit	audit	NOUN
faba-174	275	4	statements	statement	NOUN
faba-174	275	5	lag	lag	VERB
faba-174	275	6	di	di	X
faba-174	275	7	pemerintah	pemerintah	PROPN
faba-174	275	8	daerah	daerah	PROPN
faba-174	275	9	perlu	perlu	PROPN
faba-174	275	10	diungkapkan	diungkapkan	PROPN
faba-174	275	11	?	?	PUNCT
faba-174	276	1	dinamika	dinamika	PROPN
faba-174	276	2	akuntansi	akuntansi	PROPN
faba-174	276	3	keuangan	keuangan	PROPN
faba-174	276	4	dan	dan	PROPN
faba-174	276	5	perbankan	perbankan	PROPN
faba-174	276	6	,	,	PUNCT
faba-174	276	7	9(2	9(2	NUM
faba-174	276	8	):	):	PUNCT
faba-174	276	9	145–154	145–154	NUM
faba-174	276	10	.	.	PUNCT
faba-174	277	1	fully	fully	ADV
faba-174	277	2	,	,	PUNCT
faba-174	277	3	r.	r.	PROPN
faba-174	277	4	b.	b.	PROPN
faba-174	277	5	,	,	PUNCT
faba-174	277	6	and	and	CCONJ
faba-174	277	7	k.	k.	PROPN
faba-174	277	8	d.	d.	PROPN
faba-174	277	9	david	david	PROPN
faba-174	277	10	.	.	PUNCT
faba-174	278	1	2020	2020	NUM
faba-174	278	2	.	.	PUNCT
faba-174	279	1	causes	cause	NOUN
faba-174	279	2	of	of	ADP
faba-174	279	3	audit	audit	NOUN
faba-174	279	4	delay	delay	NOUN
faba-174	279	5	and	and	CCONJ
faba-174	279	6	their	their	PRON
faba-174	279	7	effects	effect	NOUN
faba-174	279	8	on	on	ADP
faba-174	279	9	public	public	ADJ
faba-174	279	10	sector	sector	NOUN
faba-174	279	11	audit	audit	NOUN
faba-174	279	12	quality	quality	NOUN
faba-174	279	13	(	(	PUNCT
faba-174	279	14	a	a	DET
faba-174	279	15	case	case	NOUN
faba-174	279	16	of	of	ADP
faba-174	279	17	the	the	DET
faba-174	279	18	supreme	supreme	PROPN
faba-174	279	19	audit	audit	PROPN
faba-174	279	20	institution	institution	NOUN
faba-174	279	21	of	of	ADP
faba-174	279	22	liberia	liberia	PROPN
faba-174	279	23	-	-	PUNCT
faba-174	279	24	general	general	ADJ
faba-174	279	25	auditing	auditing	NOUN
faba-174	279	26	commission	commission	NOUN
faba-174	279	27	)	)	PUNCT
faba-174	279	28	.	.	PUNCT
faba-174	280	1	master	master	NOUN
faba-174	280	2	thesis	thesis	NOUN
faba-174	280	3	,	,	PUNCT
faba-174	280	4	business	business	NOUN
faba-174	280	5	:	:	PUNCT
faba-174	280	6	auditing	auditing	NOUN
faba-174	280	7	and	and	CCONJ
faba-174	280	8	control	control	NOUN
faba-174	280	9	.	.	PUNCT
faba-174	281	1	http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758	http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758	PROPN
faba-174	281	2	.	.	PUNCT
faba-174	281	3	gemilang	gemilang	PROPN
faba-174	281	4	,	,	PUNCT
faba-174	281	5	y.	y.	PROPN
faba-174	281	6	a.	a.	PROPN
faba-174	281	7	k.	k.	PROPN
faba-174	281	8	,	,	PUNCT
faba-174	281	9	and	and	CCONJ
faba-174	281	10	y.	y.	PROPN
faba-174	281	11	d.	d.	PROPN
faba-174	281	12	pramita	pramita	PROPN
faba-174	281	13	.	.	PUNCT
faba-174	281	14	2021	2021	NUM
faba-174	281	15	.	.	PUNCT
faba-174	282	1	pengaruh	pengaruh	NOUN
faba-174	282	2	ukuran	ukuran	ADJ
faba-174	282	3	pemerintah	pemerintah	PROPN
faba-174	282	4	daerah	daerah	PROPN
faba-174	282	5	,	,	PUNCT
faba-174	282	6	tingkat	tingkat	PROPN
faba-174	282	7	ketergantungan	ketergantungan	VERB
faba-174	282	8	pemerintah	pemerintah	PROPN
faba-174	282	9	daerah	daerah	PROPN
faba-174	282	10	,	,	PUNCT
faba-174	282	11	opini	opini	ADJ
faba-174	282	12	audit	audit	PROPN
faba-174	282	13	dan	dan	PROPN
faba-174	282	14	temuan	temuan	PROPN
faba-174	282	15	audit	audit	PROPN
faba-174	282	16	terhadap	terhadap	PROPN
faba-174	282	17	audit	audit	NOUN
faba-174	282	18	delay	delay	NOUN
faba-174	282	19	.	.	PUNCT
faba-174	283	1	borobudur	borobudur	PROPN
faba-174	283	2	accounting	accounting	PROPN
faba-174	283	3	review	review	PROPN
faba-174	283	4	,	,	PUNCT
faba-174	283	5	1(1	1(1	NUM
faba-174	283	6	):	):	PUNCT
faba-174	283	7	78–88	78–88	NUM
faba-174	283	8	.	.	PUNCT
faba-174	284	1	https://doi.org/https://doi.org/10.31603/bacr.4895	https://doi.org/https://doi.org/10.31603/bacr.4895	VERB
faba-174	284	2	hardini	hardini	PROPN
faba-174	284	3	,	,	PUNCT
faba-174	284	4	z.	z.	PROPN
faba-174	284	5	g.	g.	PROPN
faba-174	284	6	,	,	PUNCT
faba-174	284	7	and	and	CCONJ
faba-174	284	8	sukirman	sukirman	NOUN
faba-174	284	9	.	.	PROPN
faba-174	284	10	2016	2016	NUM
faba-174	284	11	.	.	PUNCT
faba-174	285	1	analisis	analisis	ADJ
faba-174	285	2	determinan	determinan	ADJ
faba-174	285	3	audit	audit	NOUN
faba-174	285	4	delay	delay	NOUN
faba-174	285	5	pada	pada	PROPN
faba-174	285	6	pemerintah	pemerintah	PROPN
faba-174	285	7	kabupaten	kabupaten	PROPN
faba-174	285	8	/	/	SYM
faba-174	285	9	kota	kota	PROPN
faba-174	285	10	di	di	PROPN
faba-174	285	11	indonesia	indonesia	PROPN
faba-174	285	12	.	.	PUNCT
faba-174	286	1	accounting	account	VERB
faba-174	286	2	analysis	analysis	NOUN
faba-174	286	3	journal	journal	NOUN
faba-174	286	4	(	(	PUNCT
faba-174	286	5	aaj	aaj	PROPN
faba-174	286	6	)	)	PUNCT
faba-174	286	7	,	,	PUNCT
faba-174	286	8	5(1	5(1	NUM
faba-174	286	9	)	)	PUNCT
faba-174	286	10	.	.	PUNCT
faba-174	287	1	https://doi.org/http://journal.unnes.ac.id/sju/index.php/aaj	https://doi.org/http://journal.unnes.ac.id/sju/index.php/aaj	PROPN
faba-174	287	2	.	.	PUNCT
faba-174	287	3	itsniawan	itsniawan	PROPN
faba-174	287	4	,	,	PUNCT
faba-174	287	5	a.	a.	NOUN
faba-174	287	6	m.	m.	NOUN
faba-174	287	7	,	,	PUNCT
faba-174	287	8	and	and	CCONJ
faba-174	287	9	s.	s.	PROPN
faba-174	287	10	suranta	suranta	PROPN
faba-174	287	11	.	.	PUNCT
faba-174	288	1	2015	2015	NUM
faba-174	288	2	.	.	PUNCT
faba-174	289	1	audit	audit	NOUN
faba-174	289	2	statements	statement	NOUN
faba-174	289	3	lag	lag	VERB
faba-174	289	4	pada	pada	PROPN
faba-174	289	5	pemerintah	pemerintah	PROPN
faba-174	289	6	kabupaten	kabupaten	PROPN
faba-174	289	7	/	/	SYM
faba-174	289	8	kota	kota	PROPN
faba-174	289	9	di	di	PROPN
faba-174	289	10	indonesia	indonesia	PROPN
faba-174	289	11	.	.	PUNCT
faba-174	290	1	snema	snema	PROPN
faba-174	290	2	.	.	PUNCT
faba-174	291	1	http://fe.unp.ac.id/.	http://fe.unp.ac.id/.	PROPN
faba-174	291	2	jensen	jensen	PROPN
faba-174	291	3	,	,	PUNCT
faba-174	291	4	m.	m.	PROPN
faba-174	291	5	c.	c.	PROPN
faba-174	291	6	,	,	PUNCT
faba-174	291	7	and	and	CCONJ
faba-174	291	8	w.	w.	PROPN
faba-174	291	9	h.	h.	PROPN
faba-174	291	10	meckling	meckling	PROPN
faba-174	291	11	.	.	PUNCT
faba-174	292	1	1976	1976	NUM
faba-174	292	2	.	.	PUNCT
faba-174	293	1	theory	theory	NOUN
faba-174	293	2	of	of	ADP
faba-174	293	3	the	the	DET
faba-174	293	4	firm	firm	NOUN
faba-174	293	5	:	:	PUNCT
faba-174	293	6	managerial	managerial	ADJ
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faba-174	293	8	,	,	PUNCT
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faba-174	293	12	ownership	ownership	NOUN
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faba-174	293	14	.	.	PUNCT
faba-174	294	1	journal	journal	NOUN
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faba-174	294	4	economics	economic	NOUN
faba-174	294	5	,	,	PUNCT
faba-174	294	6	3(4	3(4	NUM
faba-174	294	7	):	):	PUNCT
faba-174	294	8	305–360	305–360	NUM
faba-174	294	9	.	.	PUNCT
faba-174	295	1	https://doi.org/10.1016/0304405x(76)90026-x	https://doi.org/10.1016/0304405x(76)90026-x	PROPN
faba-174	295	2	.	.	PUNCT
faba-174	296	1	karlina	karlina	PROPN
faba-174	296	2	,	,	PUNCT
faba-174	296	3	lindrianasari	lindrianasari	PROPN
faba-174	296	4	,	,	PUNCT
faba-174	296	5	and	and	CCONJ
faba-174	296	6	r.	r.	PROPN
faba-174	296	7	r.	r.	PROPN
faba-174	296	8	gamayuni	gamayuni	PROPN
faba-174	296	9	.	.	PUNCT
faba-174	297	1	2018	2018	NUM
faba-174	297	2	.	.	PUNCT
faba-174	298	1	determinant	determinant	ADJ
faba-174	298	2	analysis	analysis	NOUN
faba-174	298	3	of	of	ADP
faba-174	298	4	audit	audit	NOUN
faba-174	298	5	statements	statement	NOUN
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faba-174	298	7	in	in	ADP
faba-174	298	8	regional	regional	ADJ
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faba-174	298	10	in	in	ADP
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faba-174	298	12	.	.	PUNCT
faba-174	299	1	international	international	ADJ
faba-174	299	2	journal	journal	PROPN
faba-174	299	3	of	of	ADP
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faba-174	299	6	technology	technology	PROPN
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faba-174	299	8	,	,	PUNCT
faba-174	299	9	7(4	7(4	NUM
faba-174	299	10	):	):	PUNCT
faba-174	299	11	105	105	NUM
faba-174	299	12	–	–	PUNCT
faba-174	299	13	110.https://doi.org/https://www.researchgate.net/publication/330667991_determinant_analysis	110.https://doi.org/https://www.researchgate.net/publication/330667991_determinant_analysis	NUM
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faba-174	299	16	.	.	PUNCT
faba-174	300	1	marni	marni	PROPN
faba-174	300	2	,	,	PUNCT
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faba-174	300	4	,	,	PUNCT
faba-174	300	5	s.	s.	PROPN
faba-174	300	6	,	,	PUNCT
faba-174	300	7	and	and	CCONJ
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faba-174	300	9	s.	s.	PROPN
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faba-174	300	11	.	.	PROPN
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faba-174	300	13	.	.	PUNCT
faba-174	301	1	the	the	DET
faba-174	301	2	influence	influence	NOUN
faba-174	301	3	of	of	ADP
faba-174	301	4	government	government	NOUN
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faba-174	301	6	,	,	PUNCT
faba-174	301	7	audit	audit	NOUN
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faba-174	301	10	incumbent	incumbent	NOUN
faba-174	301	11	on	on	ADP
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faba-174	301	13	delay	delay	NOUN
faba-174	301	14	in	in	ADP
faba-174	301	15	the	the	DET
faba-174	301	16	provincial	provincial	ADJ
faba-174	301	17	government	government	NOUN
faba-174	301	18	in	in	ADP
faba-174	301	19	indonesia	indonesia	PROPN
faba-174	301	20	.	.	PUNCT
faba-174	302	1	international	international	ADJ
faba-174	302	2	journal	journal	PROPN
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faba-174	302	8	(	(	PUNCT
faba-174	302	9	ijpsat	ijpsat	PROPN
faba-174	302	10	)	)	PUNCT
faba-174	302	11	,	,	PUNCT
faba-174	302	12	12(2	12(2	NUM
faba-174	302	13	):	):	PUNCT
faba-174	302	14	118–126	118–126	NUM
faba-174	302	15	.	.	PUNCT
faba-174	302	16	https://doi.org/http://dx.doi.org/10.52155/ijpsat.v12.2.674	https://doi.org/http://dx.doi.org/10.52155/ijpsat.v12.2.674	NOUN
faba-174	302	17	.	.	PUNCT
faba-174	303	1	nouraldeen	nouraldeen	PROPN
faba-174	303	2	,	,	PUNCT
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faba-174	303	6	m.	m.	PROPN
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faba-174	303	9	,	,	PUNCT
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faba-174	303	14	.	.	PUNCT
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faba-174	304	2	.	.	PUNCT
faba-174	305	1	the	the	DET
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faba-174	305	6	audit	audit	NOUN
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faba-174	305	8	quality	quality	NOUN
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faba-174	305	10	and	and	CCONJ
faba-174	305	11	coordination	coordination	NOUN
faba-174	305	12	on	on	ADP
faba-174	305	13	audit	audit	NOUN
faba-174	305	14	statements	statement	NOUN
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faba-174	305	16	.	.	PUNCT
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faba-174	306	3	-	-	PUNCT
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faba-174	306	7	,	,	PUNCT
faba-174	306	8	2(1	2(1	NUM
faba-174	306	9	)	)	PUNCT
faba-174	306	10	.	.	PUNCT
faba-174	307	1	https://doi.org/https://doi.org/10.54729/2664-9446.1027	https://doi.org/https://doi.org/10.54729/2664-9446.1027	PROPN
faba-174	307	2	.	.	PUNCT
faba-174	308	1	rahmawati	rahmawati	PROPN
faba-174	308	2	,	,	PUNCT
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faba-174	308	4	,	,	PUNCT
faba-174	308	5	and	and	CCONJ
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faba-174	308	7	.	.	PUNCT
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faba-174	308	9	.	.	PUNCT
faba-174	309	1	‘	'	PUNCT
faba-174	309	2	analisis	analisis	ADJ
faba-174	309	3	determinan	determinan	ADJ
faba-174	309	4	audit	audit	NOUN
faba-174	309	5	delay	delay	NOUN
faba-174	309	6	of	of	ADP
faba-174	309	7	government	government	NOUN
faba-174	309	8	financial	financial	ADJ
faba-174	309	9	https://doi.org/10.33369/j.akuntansi.7.3.75-86	https://doi.org/10.33369/j.akuntansi.7.3.75-86	PROPN
faba-174	309	10	http://iraj.in/	http://iraj.in/	PROPN
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faba-174	309	15	https://doi.org/http:/journal.unnes.ac.id/sju/index.php/aaj	https://doi.org/http:/journal.unnes.ac.id/sju/index.php/aaj	NOUN
faba-174	309	16	http://fe.unp.ac.id/	http://fe.unp.ac.id/	X
faba-174	309	17	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-174	309	18	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
faba-174	309	19	https://doi.org/https:/www.researchgate.net/publication/330667991_determinant_analysis_of_audit_statements_lag_in_regional_governments_in_indonesia	https://doi.org/https:/www.researchgate.net/publication/330667991_determinant_analysis_of_audit_statements_lag_in_regional_governments_in_indonesia	NOUN
faba-174	309	20	https://doi.org/https:/www.researchgate.net/publication/330667991_determinant_analysis_of_audit_statements_lag_in_regional_governments_in_indonesia	https://doi.org/https:/www.researchgate.net/publication/330667991_determinant_analysis_of_audit_statements_lag_in_regional_governments_in_indonesia	NOUN
faba-174	309	21	https://doi.org/http:/dx.doi.org/10.52155/ijpsat.v12.2.674	https://doi.org/http:/dx.doi.org/10.52155/ijpsat.v12.2.674	PROPN
faba-174	309	22	https://doi.org/https:/doi.org/10.54729/2664-9446.1027	https://doi.org/https:/doi.org/10.54729/2664-9446.1027	PROPN
faba-174	309	23	petrisia	petrisia	PROPN
faba-174	309	24	,	,	PUNCT
faba-174	309	25	dewata	dewata	ADJ
faba-174	309	26	,	,	PUNCT
faba-174	309	27	dwitayanti	dwitayanti	PROPN
faba-174	309	28	,	,	PUNCT
faba-174	309	29	jauhari	jauhari	NOUN
faba-174	309	30	/	/	SYM
faba-174	309	31	finance	finance	NOUN
faba-174	309	32	,	,	PUNCT
faba-174	309	33	accounting	accounting	NOUN
faba-174	309	34	and	and	CCONJ
faba-174	309	35	business	business	NOUN
faba-174	309	36	analysis	analysis	NOUN
faba-174	309	37	,	,	PUNCT
faba-174	309	38	volume	volume	NOUN
faba-174	309	39	6	6	NUM
faba-174	309	40	,	,	PUNCT
faba-174	309	41	issue	issue	NOUN
faba-174	309	42	1	1	NUM
faba-174	309	43	,	,	PUNCT
faba-174	309	44	2024	2024	NUM
faba-174	309	45	52	52	NUM
faba-174	309	46	statements	statement	NOUN
faba-174	309	47	pada	pada	X
faba-174	309	48	pemerintah	pemerintah	PROPN
faba-174	309	49	provinsi	provinsi	PROPN
faba-174	309	50	di	di	PROPN
faba-174	309	51	indonesia	indonesia	PROPN
faba-174	309	52	’	'	PUNCT
faba-174	309	53	.	.	PUNCT
faba-174	310	1	in	in	ADP
faba-174	310	2	proceedings	proceeding	NOUN
faba-174	310	3	of	of	ADP
faba-174	310	4	the	the	DET
faba-174	310	5	global	global	ADJ
faba-174	310	6	competitive	competitive	ADJ
faba-174	310	7	advantage-6	advantage-6	PROPN
faba-174	310	8	,	,	PUNCT
faba-174	310	9	616	616	NUM
faba-174	310	10	-	-	SYM
faba-174	310	11	624	624	NUM
faba-174	310	12	.	.	PUNCT
faba-174	311	1	republik	republik	PROPN
faba-174	311	2	indonesia	indonesia	PROPN
faba-174	311	3	.	.	PUNCT
faba-174	312	1	2010	2010	NUM
faba-174	312	2	.	.	PUNCT
faba-174	313	1	peraturan	peraturan	NOUN
faba-174	313	2	pemerintah	pemerintah	PROPN
faba-174	313	3	ri	ri	PROPN
faba-174	313	4	no.71	no.71	PROPN
faba-174	313	5	tahun	tahun	PROPN
faba-174	313	6	2010	2010	NUM
faba-174	313	7	tentang	tentang	PROPN
faba-174	313	8	standar	standar	PROPN
faba-174	313	9	akuntansi	akuntansi	PROPN
faba-174	313	10	pemerintahan	pemerintahan	PROPN
faba-174	313	11	.	.	PUNCT
faba-174	314	1	dpr	dpr	PROPN
faba-174	314	2	ri	ri	PROPN
faba-174	314	3	.	.	PROPN
faba-174	314	4	jakarta	jakarta	PROPN
faba-174	314	5	.	.	PUNCT
faba-174	315	1	republik	republik	PROPN
faba-174	315	2	indonesia	indonesia	PROPN
faba-174	315	3	.	.	PROPN
faba-174	316	1	2017	2017	NUM
faba-174	316	2	.	.	PUNCT
faba-174	317	1	peraturan	peraturan	PROPN
faba-174	317	2	badan	badan	PROPN
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faba-174	317	4	keuangan	keuangan	PROPN
faba-174	317	5	ri	ri	INTJ
faba-174	318	1	no	no	INTJ
faba-174	318	2	.	.	NOUN
faba-174	318	3	1	1	NUM
faba-174	318	4	tahun	tahun	PROPN
faba-174	318	5	2017	2017	NUM
faba-174	318	6	tentang	tentang	PROPN
faba-174	318	7	standar	standar	PROPN
faba-174	318	8	keuangan	keuangan	PROPN
faba-174	318	9	negara	negara	PROPN
faba-174	318	10	.	.	PUNCT
faba-174	319	1	dpr	dpr	PROPN
faba-174	319	2	ri	ri	PROPN
faba-174	319	3	.	.	PROPN
faba-174	319	4	jakarta	jakarta	PROPN
faba-174	319	5	.	.	PUNCT
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faba-174	319	7	,	,	PUNCT
faba-174	319	8	b.	b.	PROPN
faba-174	319	9	2015	2015	NUM
faba-174	319	10	.	.	PUNCT
faba-174	320	1	pengaruh	pengaruh	NOUN
faba-174	320	2	karakteristik	karakteristik	PROPN
faba-174	320	3	pemerintahan	pemerintahan	PROPN
faba-174	320	4	terhadap	terhadap	PROPN
faba-174	320	5	audit	audit	PROPN
faba-174	320	6	delay	delay	NOUN
faba-174	320	7	laporan	laporan	ADJ
faba-174	320	8	keuangan	keuangan	PROPN
faba-174	320	9	pemerintah	pemerintah	PROPN
faba-174	320	10	daerah	daerah	PROPN
faba-174	320	11	.	.	PUNCT
faba-174	321	1	jurnal	jurnal	PROPN
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faba-174	321	4	dan	dan	PROPN
faba-174	321	5	keuangan	keuangan	PROPN
faba-174	321	6	,	,	PUNCT
faba-174	321	7	11(2	11(2	NUM
faba-174	321	8	):	):	PUNCT
faba-174	321	9	89	89	NUM
faba-174	321	10	-	-	SYM
faba-174	321	11	106	106	NUM
faba-174	321	12	.	.	PUNCT
faba-174	322	1	sutaryo	sutaryo	ADV
faba-174	322	2	,	,	PUNCT
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faba-174	322	4	,	,	PUNCT
faba-174	322	5	and	and	CCONJ
faba-174	322	6	y.	y.	PROPN
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faba-174	322	8	.	.	PUNCT
faba-174	323	1	2015	2015	NUM
faba-174	323	2	.	.	PUNCT
faba-174	324	1	auditors	auditor	NOUN
faba-174	324	2	characteristics	characteristic	NOUN
faba-174	324	3	and	and	CCONJ
faba-174	324	4	audit	audit	NOUN
faba-174	324	5	delay	delay	NOUN
faba-174	324	6	:	:	PUNCT
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faba-174	324	8	from	from	ADP
faba-174	324	9	indonesian	indonesian	ADJ
faba-174	324	10	regional	regional	ADJ
faba-174	324	11	governments	government	NOUN
faba-174	324	12	.	.	PUNCT
faba-174	325	1	corporate	corporate	ADJ
faba-174	325	2	ownership	ownership	NOUN
faba-174	325	3	&	&	CCONJ
faba-174	325	4	control	control	PROPN
faba-174	325	5	,	,	PUNCT
faba-174	325	6	13(1	13(1	NUM
faba-174	325	7	):	):	PUNCT
faba-174	325	8	66	66	NUM
faba-174	325	9	-	-	SYM
faba-174	325	10	73	73	NUM
faba-174	325	11	.	.	PUNCT
faba-174	326	1	ramadhani	ramadhani	PROPN
faba-174	326	2	,	,	PUNCT
faba-174	326	3	d.	d.	PROPN
faba-174	326	4	t.	t.	PROPN
faba-174	326	5	,	,	PUNCT
faba-174	326	6	sulaiman	sulaiman	PROPN
faba-174	326	7	,	,	PUNCT
faba-174	326	8	and	and	CCONJ
faba-174	326	9	nurhasanah	nurhasanah	NOUN
faba-174	326	10	.	.	PUNCT
faba-174	326	11	2022	2022	NUM
faba-174	326	12	.	.	PUNCT
faba-174	327	1	analisis	analisis	ADJ
faba-174	327	2	faktor	faktor	NOUN
faba-174	327	3	-	-	PUNCT
faba-174	327	4	faktor	faktor	NOUN
faba-174	327	5	yang	yang	PROPN
faba-174	327	6	mempengaruhi	mempengaruhi	PROPN
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faba-174	327	8	delay	delay	NOUN
faba-174	327	9	pada	pada	PROPN
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faba-174	327	12	sumatera	sumatera	PROPN
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faba-174	327	14	.	.	PUNCT
faba-174	328	1	comserva	comserva	PROPN
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faba-174	328	6	services	service	NOUN
faba-174	328	7	and	and	CCONJ
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faba-174	328	9	,	,	PUNCT
faba-174	328	10	2(07	2(07	NUM
faba-174	328	11	):	):	PUNCT
faba-174	328	12	1125–1137	1125–1137	NUM
faba-174	328	13	.	.	PUNCT
faba-174	329	1	https://doi.org/10.59141/comserva.v2i07.442	https://doi.org/10.59141/comserva.v2i07.442	INTJ
faba-174	329	2	.	.	PUNCT
faba-174	330	1	tullah	tullah	PROPN
faba-174	330	2	,	,	PUNCT
faba-174	330	3	d.	d.	PROPN
faba-174	330	4	s.	s.	PROPN
faba-174	330	5	,	,	PUNCT
faba-174	330	6	apriyanti	apriyanti	PROPN
faba-174	330	7	,	,	PUNCT
faba-174	330	8	e.	e.	PROPN
faba-174	330	9	,	,	PUNCT
faba-174	330	10	and	and	CCONJ
faba-174	330	11	f.	f.	PROPN
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faba-174	330	13	.	.	PROPN
faba-174	331	1	2019	2019	NUM
faba-174	331	2	.	.	PUNCT
faba-174	332	1	pengaruh	pengaruh	NOUN
faba-174	332	2	ukuran	ukuran	ADJ
faba-174	332	3	daerah	daerah	PROPN
faba-174	332	4	,	,	PUNCT
faba-174	332	5	opini	opini	ADJ
faba-174	332	6	audit	audit	PROPN
faba-174	332	7	dan	dan	PROPN
faba-174	332	8	tingkat	tingkat	PROPN
faba-174	332	9	ketergantungan	ketergantungan	VERB
faba-174	332	10	keuangan	keuangan	PROPN
faba-174	332	11	daerah	daerah	PROPN
faba-174	332	12	terhadap	terhadap	PROPN
faba-174	332	13	audit	audit	PROPN
faba-174	332	14	delay	delay	NOUN
faba-174	332	15	pada	pada	PROPN
faba-174	332	16	pemerintah	pemerintah	PROPN
faba-174	332	17	kabupaten	kabupaten	PROPN
faba-174	332	18	/	/	SYM
faba-174	332	19	kota	kota	PROPN
faba-174	332	20	di	di	PROPN
faba-174	332	21	indonesia	indonesia	PROPN
faba-174	332	22	periode	periode	PROPN
faba-174	332	23	2015	2015	NUM
faba-174	332	24	-	-	SYM
faba-174	332	25	2016	2016	NUM
faba-174	332	26	.	.	PUNCT
faba-174	333	1	jurnal	jurnal	PROPN
faba-174	333	2	profita	profita	PROPN
faba-174	333	3	,	,	PUNCT
faba-174	333	4	12(2	12(2	NUM
faba-174	333	5	):	):	PUNCT
faba-174	333	6	171	171	NUM
faba-174	333	7	.	.	PUNCT
faba-174	334	1	https://doi.org/10.22441/profita.2019.v12.02.001	https://doi.org/10.22441/profita.2019.v12.02.001	PROPN
faba-174	334	2	.	.	PUNCT
faba-174	335	1	vanesha	vanesha	PROPN
faba-174	335	2	,	,	PUNCT
faba-174	335	3	a.	a.	NOUN
faba-174	335	4	,	,	PUNCT
faba-174	335	5	and	and	CCONJ
faba-174	335	6	e.	e.	PROPN
faba-174	335	7	syofyan	syofyan	PROPN
faba-174	335	8	.	.	PUNCT
faba-174	336	1	2020	2020	NUM
faba-174	336	2	.	.	PUNCT
faba-174	337	1	pengaruh	pengaruh	NOUN
faba-174	337	2	ukuran	ukuran	ADJ
faba-174	337	3	pemerintah	pemerintah	PROPN
faba-174	337	4	,	,	PUNCT
faba-174	337	5	opini	opini	ADJ
faba-174	337	6	audit	audit	PROPN
faba-174	337	7	dan	dan	PROPN
faba-174	337	8	terpilihnya	terpilihnya	PROPN
faba-174	337	9	kembali	kembali	PROPN
faba-174	337	10	kepala	kepala	PROPN
faba-174	337	11	daerah	daerah	PROPN
faba-174	337	12	sebelumnya	sebelumnya	PROPN
faba-174	337	13	(	(	PUNCT
faba-174	337	14	petahana	petahana	ADJ
faba-174	337	15	)	)	PUNCT
faba-174	337	16	terhadap	terhadap	PROPN
faba-174	337	17	audit	audit	NOUN
faba-174	337	18	delay	delay	NOUN
faba-174	337	19	pada	pada	PROPN
faba-174	338	1	pemerintah	pemerintah	PROPN
faba-174	338	2	provinsi	provinsi	PROPN
faba-174	338	3	di	di	PROPN
faba-174	338	4	indonesia	indonesia	PROPN
faba-174	338	5	(	(	PUNCT
faba-174	338	6	studi	studi	PROPN
faba-174	338	7	empiris	empiris	PROPN
faba-174	338	8	pada	pada	PROPN
faba-174	338	9	pemerintah	pemerintah	PROPN
faba-174	338	10	provinsi	provinsi	PROPN
faba-174	338	11	di	di	PROPN
faba-174	338	12	indonesia	indonesia	PROPN
faba-174	338	13	periode	periode	PROPN
faba-174	338	14	2014	2014	NUM
faba-174	338	15	-	-	SYM
faba-174	338	16	2018	2018	NUM
faba-174	338	17	)	)	PUNCT
faba-174	338	18	.	.	PUNCT
faba-174	339	1	jea	jea	PROPN
faba-174	339	2	(	(	PUNCT
faba-174	339	3	jurnal	jurnal	ADJ
faba-174	339	4	eksplorasi	eksplorasi	NOUN
faba-174	339	5	akuntansi	akuntansi	PROPN
faba-174	339	6	)	)	PUNCT
faba-174	339	7	,	,	PUNCT
faba-174	339	8	2(4	2(4	NUM
faba-174	339	9	)	)	PUNCT
faba-174	339	10	.	.	PUNCT
faba-174	340	1	https://doi.org/https://doi.org/10.24036/jea.v2i4.291	https://doi.org/https://doi.org/10.24036/jea.v2i4.291	PROPN
faba-174	340	2	.	.	PROPN
faba-174	340	3	vertiarani	vertiarani	PROPN
faba-174	340	4	,	,	PUNCT
faba-174	340	5	r.	r.	PROPN
faba-174	340	6	,	,	PUNCT
faba-174	340	7	and	and	CCONJ
faba-174	340	8	a.	a.	PROPN
faba-174	340	9	halim	halim	PROPN
faba-174	340	10	.	.	PUNCT
faba-174	341	1	2019	2019	NUM
faba-174	341	2	.	.	PUNCT
faba-174	342	1	the	the	DET
faba-174	342	2	effect	effect	NOUN
faba-174	342	3	of	of	ADP
faba-174	342	4	full	full	ADJ
faba-174	342	5	accrual	accrual	ADJ
faba-174	342	6	accounting	accounting	NOUN
faba-174	342	7	implementation	implementation	NOUN
faba-174	342	8	on	on	ADP
faba-174	342	9	audit	audit	NOUN
faba-174	342	10	delay	delay	NOUN
faba-174	342	11	(	(	PUNCT
faba-174	342	12	evidence	evidence	NOUN
faba-174	342	13	from	from	ADP
faba-174	342	14	districts	district	NOUN
faba-174	342	15	/	/	SYM
faba-174	342	16	citied	citie	VERB
faba-174	342	17	government	government	NOUN
faba-174	342	18	in	in	ADP
faba-174	342	19	indonesia	indonesia	PROPN
faba-174	342	20	for	for	ADP
faba-174	342	21	the	the	DET
faba-174	342	22	years	year	NOUN
faba-174	342	23	2013	2013	NUM
faba-174	342	24	-	-	SYM
faba-174	342	25	2016	2016	NUM
faba-174	342	26	)	)	PUNCT
faba-174	342	27	.	.	PUNCT
faba-174	343	1	the	the	DET
faba-174	343	2	indonesian	indonesian	ADJ
faba-174	343	3	journal	journal	PROPN
faba-174	343	4	of	of	ADP
faba-174	343	5	accounting	accounting	NOUN
faba-174	343	6	research	research	NOUN
faba-174	343	7	,	,	PUNCT
faba-174	343	8	22(1	22(1	NUM
faba-174	343	9	)	)	PUNCT
faba-174	343	10	.	.	PUNCT
faba-174	344	1	https://doi.org/10.33312/ijar.xx	https://doi.org/10.33312/ijar.xx	PROPN
faba-174	344	2	.	.	PUNCT
faba-174	344	3	wafa	wafa	PROPN
faba-174	344	4	,	,	PUNCT
faba-174	344	5	z.	z.	PROPN
faba-174	344	6	,	,	PUNCT
faba-174	344	7	and	and	CCONJ
faba-174	344	8	nugraeni	nugraeni	PROPN
faba-174	344	9	.	.	PUNCT
faba-174	345	1	2018	2018	NUM
faba-174	345	2	.	.	PUNCT
faba-174	346	1	faktor	faktor	NOUN
faba-174	346	2	-	-	PUNCT
faba-174	346	3	faktor	faktor	PROPN
faba-174	346	4	yang	yang	PROPN
faba-174	346	5	mempengaruhi	mempengaruhi	PROPN
faba-174	346	6	audit	audit	NOUN
faba-174	346	7	delay	delay	NOUN
faba-174	346	8	pada	pada	PROPN
faba-174	346	9	pemerintah	pemerintah	PROPN
faba-174	346	10	kabupaten	kabupaten	PROPN
faba-174	346	11	/	/	SYM
faba-174	346	12	kota	kota	PROPN
faba-174	346	13	di	di	PROPN
faba-174	346	14	indonesia	indonesia	PROPN
faba-174	346	15	factors	factor	NOUN
faba-174	346	16	affecting	affect	VERB
faba-174	346	17	delay	delay	NOUN
faba-174	346	18	audits	audits	NOUN
faba-174	346	19	in	in	ADP
faba-174	346	20	district/	district/	NUM
faba-174	346	21	city	city	NOUN
faba-174	346	22	government	government	NOUN
faba-174	346	23	in	in	ADP
faba-174	346	24	indonesia	indonesia	PROPN
faba-174	346	25	.	.	PUNCT
faba-174	347	1	jurnal	jurnal	PROPN
faba-174	347	2	riset	riset	PROPN
faba-174	347	3	akuntansi	akuntansi	PROPN
faba-174	347	4	mercu	mercu	PROPN
faba-174	347	5	buana	buana	PROPN
faba-174	347	6	,	,	PUNCT
faba-174	347	7	4(1	4(1	NOUN
faba-174	347	8	):	):	PUNCT
faba-174	347	9	51–58	51–58	NUM
faba-174	347	10	.	.	PUNCT
faba-174	348	1	https://doi.org/https://doi.org/10.26486/jramb.v4i1	https://doi.org/https://doi.org/10.26486/jramb.v4i1	PROPN
faba-174	348	2	.	.	PUNCT
faba-174	348	3	wibowo	wibowo	PROPN
faba-174	348	4	,	,	PUNCT
faba-174	348	5	f.	f.	PROPN
faba-174	348	6	h.	h.	PROPN
faba-174	348	7	,	,	PUNCT
faba-174	348	8	and	and	CCONJ
faba-174	348	9	e.	e.	PROPN
faba-174	348	10	purwaningsih	purwaningsih	PROPN
faba-174	348	11	.	.	PUNCT
faba-174	349	1	2019	2019	NUM
faba-174	349	2	.	.	PUNCT
faba-174	350	1	pengaruh	pengaruh	PROPN
faba-174	350	2	nilai	nilai	PROPN
faba-174	350	3	apbd	apbd	PROPN
faba-174	350	4	,	,	PUNCT
faba-174	350	5	total	total	ADJ
faba-174	350	6	aset	aset	NOUN
faba-174	350	7	,	,	PUNCT
faba-174	350	8	opini	opini	ADJ
faba-174	350	9	audit	audit	NOUN
faba-174	350	10	,	,	PUNCT
faba-174	350	11	dan	dan	PROPN
faba-174	350	12	latar	latar	PROPN
faba-174	350	13	belakang	belakang	PROPN
faba-174	350	14	pendidikan	pendidikan	PROPN
faba-174	350	15	terhadap	terhadap	PROPN
faba-174	350	16	audit	audit	PROPN
faba-174	350	17	delay	delay	NOUN
faba-174	350	18	pemerintah	pemerintah	PROPN
faba-174	350	19	daerah	daerah	PROPN
faba-174	350	20	di	di	PROPN
faba-174	350	21	subosukowonosraten	subosukowonosraten	PROPN
faba-174	350	22	.	.	PUNCT
faba-174	351	1	media	media	PROPN
faba-174	351	2	akuntansi	akuntansi	PROPN
faba-174	351	3	,	,	PUNCT
faba-174	351	4	31(01	31(01	NUM
faba-174	351	5	):	):	PUNCT
faba-174	351	6	011–020	011–020	NUM
faba-174	351	7	.	.	PUNCT
faba-174	352	1	https://doi.org/https://onesearch.id/record/ios7457.article-2	https://doi.org/https://onesearch.id/record/ios7457.article-2	PROPN
faba-174	352	2	.	.	PROPN
faba-174	352	3	wicaksono	wicaksono	PROPN
faba-174	352	4	,	,	PUNCT
faba-174	352	5	a.	a.	PROPN
faba-174	352	6	k.	k.	PROPN
faba-174	352	7	,	,	PUNCT
faba-174	352	8	and	and	CCONJ
faba-174	352	9	s.	s.	PROPN
faba-174	352	10	sutaryo	sutaryo	PROPN
faba-174	352	11	.	.	PUNCT
faba-174	353	1	2017	2017	NUM
faba-174	353	2	.	.	PUNCT
faba-174	354	1	faktor	faktor	NOUN
faba-174	354	2	penentu	penentu	ADJ
faba-174	354	3	audit	audit	NOUN
faba-174	354	4	statements	statement	NOUN
faba-174	354	5	lag	lag	VERB
faba-174	354	6	pemerintah	pemerintah	PROPN
faba-174	354	7	daerah	daerah	PROPN
faba-174	354	8	di	di	PROPN
faba-174	354	9	indonesia	indonesia	PROPN
faba-174	354	10	.	.	PROPN
faba-174	355	1	esensi	esensi	PROPN
faba-174	355	2	:	:	PUNCT
faba-174	355	3	jurnal	jurnal	ADJ
faba-174	355	4	bisnis	bisnis	PROPN
faba-174	355	5	dan	dan	PROPN
faba-174	355	6	manajemen	manajemen	PROPN
faba-174	355	7	,	,	PUNCT
faba-174	355	8	7(2	7(2	NUM
faba-174	355	9	)	)	PUNCT
faba-174	355	10	.	.	PUNCT
faba-174	356	1	https://doi.org/10.15408/ess.v7i2.5199	https://doi.org/10.15408/ess.v7i2.5199	PROPN
faba-174	356	2	.	.	PUNCT
faba-174	357	1	wulandari	wulandari	PROPN
faba-174	357	2	,	,	PUNCT
faba-174	357	3	e.	e.	PROPN
faba-174	357	4	t.	t.	PROPN
faba-174	357	5	2021	2021	NUM
faba-174	357	6	.	.	PUNCT
faba-174	358	1	determinan	determinan	ADJ
faba-174	358	2	audit	audit	NOUN
faba-174	358	3	delay	delay	NOUN
faba-174	358	4	pemeintah	pemeintah	PROPN
faba-174	358	5	daerah	daerah	PROPN
faba-174	358	6	(	(	PUNCT
faba-174	358	7	studi	studi	PROPN
faba-174	358	8	empiris	empiris	PROPN
faba-174	358	9	pada	pada	PROPN
faba-174	358	10	pemerintah	pemerintah	PROPN
faba-174	358	11	daerah	daerah	PROPN
faba-174	358	12	kabupaten	kabupaten	PROPN
faba-174	358	13	/	/	SYM
faba-174	358	14	kota	kota	PROPN
faba-174	358	15	di	di	PROPN
faba-174	358	16	indonesia	indonesia	PROPN
faba-174	358	17	tahun	tahun	PROPN
faba-174	358	18	2019	2019	NUM
faba-174	358	19	)	)	PUNCT
faba-174	358	20	.	.	PUNCT
faba-174	359	1	jurnal	jurnal	ADJ
faba-174	359	2	kajian	kajian	PROPN
faba-174	359	3	ilmiah	ilmiah	PROPN
faba-174	359	4	akuntansi	akuntansi	PROPN
faba-174	359	5	fakultas	fakulta	VERB
faba-174	359	6	ekonomi	ekonomi	PROPN
faba-174	359	7	untan	untan	PROPN
faba-174	359	8	,	,	PUNCT
faba-174	359	9	11(1	11(1	NUM
faba-174	359	10	)	)	PUNCT
faba-174	359	11	.	.	PUNCT
faba-174	360	1	https://doi.org/https://jurnal.untan.ac.id/index.php/ejafe/article/view/49012	https://doi.org/https://jurnal.untan.ac.id/index.php/ejafe/article/view/49012	NOUN
faba-174	360	2	.	.	PUNCT
faba-174	361	1	https://doi.org/10.59141/comserva.v2i07.442	https://doi.org/10.59141/comserva.v2i07.442	PROPN
faba-174	361	2	https://doi.org/10.22441/profita.2019.v12.02.001	https://doi.org/10.22441/profita.2019.v12.02.001	PROPN
faba-174	361	3	https://doi.org/https:/doi.org/10.24036/jea.v2i4.291	https://doi.org/https:/doi.org/10.24036/jea.v2i4.291	NUM
faba-174	361	4	https://doi.org/10.33312/ijar.xx	https://doi.org/10.33312/ijar.xx	PROPN
faba-174	361	5	https://doi.org/https:/doi.org/10.26486/jramb.v4i1	https://doi.org/https:/doi.org/10.26486/jramb.v4i1	VERB
faba-174	361	6	https://doi.org/https:/onesearch.id/record/ios7457.article-2	https://doi.org/https:/onesearch.id/record/ios7457.article-2	NUM
faba-174	361	7	https://doi.org/10.15408/ess.v7i2.5199	https://doi.org/10.15408/ess.v7i2.5199	NOUN
faba-174	361	8	https://doi.org/https:/jurnal.untan.ac.id/index.php/ejafe/article/view/49012	https://doi.org/https:/jurnal.untan.ac.id/index.php/ejafe/article/view/49012	NOUN