id	sid	tid	token	lemma	pos
hassl-3074	1	1	336	336	NUM
hassl-3074	1	2	©	©	ADP
hassl-3074	1	3	2022	2022	NUM
hassl-3074	1	4	conscientia	conscientia	PROPN
hassl-3074	1	5	beam	beam	PROPN
hassl-3074	1	6	.	.	PUNCT
hassl-3074	2	1	all	all	DET
hassl-3074	2	2	rights	right	NOUN
hassl-3074	2	3	reserved	reserve	VERB
hassl-3074	2	4	.	.	PUNCT
hassl-3074	3	1	determinants	determinant	NOUN
hassl-3074	3	2	of	of	ADP
hassl-3074	3	3	the	the	DET
hassl-3074	3	4	quality	quality	NOUN
hassl-3074	3	5	of	of	ADP
hassl-3074	3	6	local	local	ADJ
hassl-3074	3	7	government	government	NOUN
hassl-3074	3	8	financial	financial	ADJ
hassl-3074	3	9	statements	statement	NOUN
hassl-3074	3	10	in	in	ADP
hassl-3074	3	11	indonesia	indonesia	PROPN
hassl-3074	3	12	:	:	PUNCT
hassl-3074	3	13	coercive	coercive	ADJ
hassl-3074	3	14	pressure	pressure	NOUN
hassl-3074	3	15	dominates	dominate	VERB
hassl-3074	3	16	johan	johan	PROPN
hassl-3074	3	17	arifin1	arifin1	PROPN
hassl-3074	3	18	+	+	CCONJ
hassl-3074	3	19	zuraidah	zuraidah	PROPN
hassl-3074	3	20	mohdsanusi2	mohdsanusi2	NOUN
hassl-3074	3	21	erna	erna	PROPN
hassl-3074	3	22	hidayah3	hidayah3	PROPN
hassl-3074	4	1	1department	1department	NUM
hassl-3074	4	2	of	of	ADP
hassl-3074	4	3	accounting	accounting	NOUN
hassl-3074	4	4	,	,	PUNCT
hassl-3074	4	5	universitas	universita	NOUN
hassl-3074	4	6	islam	islam	PROPN
hassl-3074	4	7	indonesia	indonesia	PROPN
hassl-3074	4	8	,	,	PUNCT
hassl-3074	4	9	indonesia	indonesia	PROPN
hassl-3074	4	10	.	.	PUNCT
hassl-3074	5	1	email	email	PROPN
hassl-3074	5	2	:	:	PUNCT
hassl-3074	6	1	johan.arifin@uii.ac.id	johan.arifin@uii.ac.id	PROPN
hassl-3074	6	2	tel	tel	PROPN
hassl-3074	6	3	:	:	PUNCT
hassl-3074	6	4	+628122751505	+628122751505	NUM
hassl-3074	6	5	2university	2university	NUM
hassl-3074	6	6	technology	technology	NOUN
hassl-3074	6	7	mara	mara	NOUN
hassl-3074	6	8	,	,	PUNCT
hassl-3074	6	9	accounting	accounting	NOUN
hassl-3074	6	10	research	research	PROPN
hassl-3074	6	11	institute	institute	PROPN
hassl-3074	6	12	,	,	PUNCT
hassl-3074	6	13	shah	shah	PROPN
hassl-3074	6	14	alam	alam	PROPN
hassl-3074	6	15	,	,	PUNCT
hassl-3074	6	16	malaysia	malaysia	PROPN
hassl-3074	6	17	.	.	PUNCT
hassl-3074	6	18	email	email	NOUN
hassl-3074	6	19	:	:	PUNCT
hassl-3074	6	20	zuraidah@salam.uitm.edu.my	zuraidah@salam.uitm.edu.my	NOUN
hassl-3074	6	21	tel	tel	NOUN
hassl-3074	6	22	:	:	PUNCT
hassl-3074	6	23	+60133455274	+60133455274	PROPN
hassl-3074	6	24	3department	3department	NUM
hassl-3074	6	25	of	of	ADP
hassl-3074	6	26	accounting	accounting	NOUN
hassl-3074	6	27	,	,	PUNCT
hassl-3074	6	28	univesitas	univesita	NOUN
hassl-3074	6	29	islam	islam	PROPN
hassl-3074	6	30	indonesia	indonesia	PROPN
hassl-3074	6	31	,	,	PUNCT
hassl-3074	6	32	indonesia	indonesia	PROPN
hassl-3074	6	33	.	.	PUNCT
hassl-3074	7	1	email	email	NOUN
hassl-3074	7	2	:	:	PUNCT
hassl-3074	7	3	erna.hidayah@uii.ac.id	erna.hidayah@uii.ac.id	PROPN
hassl-3074	7	4	tel	tel	PROPN
hassl-3074	7	5	:	:	PUNCT
hassl-3074	7	6	+6281222662296	+6281222662296	X
hassl-3074	7	7	(	(	PUNCT
hassl-3074	7	8	+	+	CCONJ
hassl-3074	7	9	corresponding	correspond	VERB
hassl-3074	7	10	author	author	NOUN
hassl-3074	7	11	)	)	PUNCT
hassl-3074	7	12	abstract	abstract	ADJ
hassl-3074	7	13	article	article	NOUN
hassl-3074	7	14	history	history	NOUN
hassl-3074	7	15	received	receive	VERB
hassl-3074	7	16	:	:	PUNCT
hassl-3074	7	17	8	8	NUM
hassl-3074	7	18	march	march	NOUN
hassl-3074	7	19	2022	2022	NUM
hassl-3074	7	20	revised	revise	VERB
hassl-3074	7	21	:	:	PUNCT
hassl-3074	7	22	22	22	NUM
hassl-3074	7	23	june	june	PROPN
hassl-3074	7	24	2022	2022	NUM
hassl-3074	7	25	accepted	accept	VERB
hassl-3074	7	26	:	:	PUNCT
hassl-3074	7	27	7	7	NUM
hassl-3074	7	28	july	july	PROPN
hassl-3074	7	29	2022	2022	NUM
hassl-3074	7	30	published	publish	VERB
hassl-3074	7	31	:	:	PUNCT
hassl-3074	7	32	25	25	NUM
hassl-3074	7	33	july	july	PROPN
hassl-3074	7	34	2022	2022	NUM
hassl-3074	7	35	keywords	keyword	NOUN
hassl-3074	7	36	comparative	comparative	ADJ
hassl-3074	7	37	studies	study	NOUN
hassl-3074	7	38	education	education	NOUN
hassl-3074	7	39	level	level	NOUN
hassl-3074	7	40	of	of	ADP
hassl-3074	7	41	the	the	DET
hassl-3074	7	42	regional	regional	ADJ
hassl-3074	7	43	head	head	NOUN
hassl-3074	7	44	institutional	institutional	PROPN
hassl-3074	7	45	isomorphism	isomorphism	PROPN
hassl-3074	7	46	intergovernmental	intergovernmental	ADJ
hassl-3074	7	47	revenue	revenue	NOUN
hassl-3074	7	48	number	number	NOUN
hassl-3074	7	49	of	of	ADP
hassl-3074	7	50	civil	civil	ADJ
hassl-3074	7	51	servants	servant	NOUN
hassl-3074	7	52	number	number	NOUN
hassl-3074	7	53	of	of	ADP
hassl-3074	7	54	local	local	ADJ
hassl-3074	7	55	parliamentarians	parliamentarian	NOUN
hassl-3074	7	56	urbanization	urbanization	NOUN
hassl-3074	7	57	level	level	NOUN
hassl-3074	7	58	.	.	PUNCT
hassl-3074	8	1	many	many	ADJ
hassl-3074	8	2	financial	financial	ADJ
hassl-3074	8	3	statements	statement	NOUN
hassl-3074	8	4	of	of	ADP
hassl-3074	8	5	the	the	DET
hassl-3074	8	6	indonesian	indonesian	ADJ
hassl-3074	8	7	local	local	ADJ
hassl-3074	8	8	government	government	NOUN
hassl-3074	8	9	are	be	AUX
hassl-3074	8	10	still	still	ADV
hassl-3074	8	11	of	of	ADP
hassl-3074	8	12	concern	concern	NOUN
hassl-3074	8	13	due	due	ADP
hassl-3074	8	14	to	to	ADP
hassl-3074	8	15	the	the	DET
hassl-3074	8	16	lack	lack	NOUN
hassl-3074	8	17	of	of	ADP
hassl-3074	8	18	disclosure	disclosure	NOUN
hassl-3074	8	19	,	,	PUNCT
hassl-3074	8	20	and	and	CCONJ
hassl-3074	8	21	not	not	PART
hassl-3074	8	22	complying	comply	VERB
hassl-3074	8	23	with	with	ADP
hassl-3074	8	24	standards	standard	NOUN
hassl-3074	8	25	and	and	CCONJ
hassl-3074	8	26	government	government	NOUN
hassl-3074	8	27	regulations	regulation	NOUN
hassl-3074	8	28	.	.	PUNCT
hassl-3074	9	1	this	this	DET
hassl-3074	9	2	fact	fact	NOUN
hassl-3074	9	3	was	be	AUX
hassl-3074	9	4	pointed	point	VERB
hassl-3074	9	5	out	out	ADP
hassl-3074	9	6	in	in	ADP
hassl-3074	9	7	the	the	DET
hassl-3074	9	8	poor	poor	ADJ
hassl-3074	9	9	audit	audit	NOUN
hassl-3074	9	10	results	result	NOUN
hassl-3074	9	11	on	on	ADP
hassl-3074	9	12	the	the	DET
hassl-3074	9	13	local	local	ADJ
hassl-3074	9	14	government	government	NOUN
hassl-3074	9	15	financial	financial	ADJ
hassl-3074	9	16	statements	statement	NOUN
hassl-3074	9	17	released	release	VERB
hassl-3074	9	18	by	by	ADP
hassl-3074	9	19	the	the	DET
hassl-3074	9	20	indonesian	indonesian	ADJ
hassl-3074	9	21	supreme	supreme	PROPN
hassl-3074	9	22	audit	audit	PROPN
hassl-3074	9	23	board	board	PROPN
hassl-3074	9	24	(	(	PUNCT
hassl-3074	9	25	sab	sab	ADJ
hassl-3074	9	26	)	)	PUNCT
hassl-3074	9	27	.	.	PUNCT
hassl-3074	10	1	using	use	VERB
hassl-3074	10	2	the	the	DET
hassl-3074	10	3	perspective	perspective	NOUN
hassl-3074	10	4	of	of	ADP
hassl-3074	10	5	institutional	institutional	ADJ
hassl-3074	10	6	isomorphism	isomorphism	NOUN
hassl-3074	10	7	theory	theory	NOUN
hassl-3074	10	8	,	,	PUNCT
hassl-3074	10	9	this	this	DET
hassl-3074	10	10	study	study	NOUN
hassl-3074	10	11	aimed	aim	VERB
hassl-3074	10	12	to	to	PART
hassl-3074	10	13	examine	examine	VERB
hassl-3074	10	14	various	various	ADJ
hassl-3074	10	15	potential	potential	ADJ
hassl-3074	10	16	factors	factor	NOUN
hassl-3074	10	17	that	that	PRON
hassl-3074	10	18	affect	affect	VERB
hassl-3074	10	19	the	the	DET
hassl-3074	10	20	quality	quality	NOUN
hassl-3074	10	21	of	of	ADP
hassl-3074	10	22	indonesian	indonesian	ADJ
hassl-3074	10	23	local	local	ADJ
hassl-3074	10	24	government	government	NOUN
hassl-3074	10	25	financial	financial	ADJ
hassl-3074	10	26	statements	statement	NOUN
hassl-3074	10	27	,	,	PUNCT
hassl-3074	10	28	including	include	VERB
hassl-3074	10	29	the	the	DET
hassl-3074	10	30	number	number	NOUN
hassl-3074	10	31	of	of	ADP
hassl-3074	10	32	local	local	ADJ
hassl-3074	10	33	parliamentarians	parliamentarian	NOUN
hassl-3074	10	34	,	,	PUNCT
hassl-3074	10	35	the	the	DET
hassl-3074	10	36	number	number	NOUN
hassl-3074	10	37	of	of	ADP
hassl-3074	10	38	civil	civil	ADJ
hassl-3074	10	39	servants	servant	NOUN
hassl-3074	10	40	,	,	PUNCT
hassl-3074	10	41	comparative	comparative	ADJ
hassl-3074	10	42	studies	study	NOUN
hassl-3074	10	43	,	,	PUNCT
hassl-3074	10	44	educational	educational	ADJ
hassl-3074	10	45	background	background	NOUN
hassl-3074	10	46	of	of	ADP
hassl-3074	10	47	regional	regional	ADJ
hassl-3074	10	48	heads	head	NOUN
hassl-3074	10	49	,	,	PUNCT
hassl-3074	10	50	and	and	CCONJ
hassl-3074	10	51	the	the	DET
hassl-3074	10	52	level	level	NOUN
hassl-3074	10	53	of	of	ADP
hassl-3074	10	54	urbanization	urbanization	NOUN
hassl-3074	10	55	.	.	PUNCT
hassl-3074	11	1	this	this	DET
hassl-3074	11	2	study	study	NOUN
hassl-3074	11	3	used	use	VERB
hassl-3074	11	4	a	a	DET
hassl-3074	11	5	sample	sample	NOUN
hassl-3074	11	6	of	of	ADP
hassl-3074	11	7	220	220	NUM
hassl-3074	11	8	local	local	ADJ
hassl-3074	11	9	governments	government	NOUN
hassl-3074	11	10	in	in	ADP
hassl-3074	11	11	indonesia	indonesia	PROPN
hassl-3074	11	12	taken	take	VERB
hassl-3074	11	13	in	in	ADP
hassl-3074	11	14	2018	2018	NUM
hassl-3074	11	15	.	.	PUNCT
hassl-3074	12	1	the	the	DET
hassl-3074	12	2	logistic	logistic	ADJ
hassl-3074	12	3	regression	regression	NOUN
hassl-3074	12	4	analysis	analysis	NOUN
hassl-3074	12	5	showed	show	VERB
hassl-3074	12	6	that	that	SCONJ
hassl-3074	12	7	the	the	DET
hassl-3074	12	8	number	number	NOUN
hassl-3074	12	9	of	of	ADP
hassl-3074	12	10	civil	civil	ADJ
hassl-3074	12	11	servants	servant	NOUN
hassl-3074	12	12	and	and	CCONJ
hassl-3074	12	13	the	the	DET
hassl-3074	12	14	number	number	NOUN
hassl-3074	12	15	of	of	ADP
hassl-3074	12	16	local	local	ADJ
hassl-3074	12	17	parliamentarians	parliamentarian	NOUN
hassl-3074	12	18	significantly	significantly	ADV
hassl-3074	12	19	affected	affect	VERB
hassl-3074	12	20	the	the	DET
hassl-3074	12	21	quality	quality	NOUN
hassl-3074	12	22	of	of	ADP
hassl-3074	12	23	indonesian	indonesian	ADJ
hassl-3074	12	24	local	local	ADJ
hassl-3074	12	25	government	government	NOUN
hassl-3074	12	26	financial	financial	ADJ
hassl-3074	12	27	statements	statement	NOUN
hassl-3074	12	28	.	.	PUNCT
hassl-3074	13	1	this	this	PRON
hassl-3074	13	2	highlights	highlight	VERB
hassl-3074	13	3	the	the	DET
hassl-3074	13	4	influence	influence	NOUN
hassl-3074	13	5	of	of	ADP
hassl-3074	13	6	coercive	coercive	ADJ
hassl-3074	13	7	pressures	pressure	NOUN
hassl-3074	13	8	on	on	ADP
hassl-3074	13	9	the	the	DET
hassl-3074	13	10	quality	quality	NOUN
hassl-3074	13	11	of	of	ADP
hassl-3074	13	12	financial	financial	ADJ
hassl-3074	13	13	statements	statement	NOUN
hassl-3074	13	14	of	of	ADP
hassl-3074	13	15	the	the	DET
hassl-3074	13	16	indonesian	indonesian	ADJ
hassl-3074	13	17	local	local	ADJ
hassl-3074	13	18	governments	government	NOUN
hassl-3074	13	19	.	.	PUNCT
hassl-3074	14	1	these	these	DET
hassl-3074	14	2	findings	finding	NOUN
hassl-3074	14	3	can	can	AUX
hassl-3074	14	4	serve	serve	VERB
hassl-3074	14	5	as	as	ADP
hassl-3074	14	6	input	input	NOUN
hassl-3074	14	7	for	for	ADP
hassl-3074	14	8	the	the	DET
hassl-3074	14	9	indonesian	indonesian	ADJ
hassl-3074	14	10	government	government	NOUN
hassl-3074	14	11	in	in	ADP
hassl-3074	14	12	formulating	formulate	VERB
hassl-3074	14	13	public	public	ADJ
hassl-3074	14	14	policies	policy	NOUN
hassl-3074	14	15	,	,	PUNCT
hassl-3074	14	16	particularly	particularly	ADV
hassl-3074	14	17	regarding	regard	VERB
hassl-3074	14	18	improving	improve	VERB
hassl-3074	14	19	the	the	DET
hassl-3074	14	20	quality	quality	NOUN
hassl-3074	14	21	of	of	ADP
hassl-3074	14	22	local	local	ADJ
hassl-3074	14	23	government	government	NOUN
hassl-3074	14	24	financial	financial	ADJ
hassl-3074	14	25	statements	statement	NOUN
hassl-3074	14	26	.	.	PUNCT
hassl-3074	15	1	contribution	contribution	NOUN
hassl-3074	15	2	/	/	SYM
hassl-3074	15	3	originality	originality	NOUN
hassl-3074	15	4	:	:	PUNCT
hassl-3074	15	5	from	from	ADP
hassl-3074	15	6	a	a	DET
hassl-3074	15	7	theoretical	theoretical	ADJ
hassl-3074	15	8	perspective	perspective	NOUN
hassl-3074	15	9	,	,	PUNCT
hassl-3074	15	10	this	this	DET
hassl-3074	15	11	study	study	NOUN
hassl-3074	15	12	provides	provide	VERB
hassl-3074	15	13	evidence	evidence	NOUN
hassl-3074	15	14	to	to	PART
hassl-3074	15	15	support	support	VERB
hassl-3074	15	16	the	the	DET
hassl-3074	15	17	use	use	NOUN
hassl-3074	15	18	of	of	ADP
hassl-3074	15	19	isomorphic	isomorphic	ADJ
hassl-3074	15	20	institutional	institutional	ADJ
hassl-3074	15	21	theory	theory	NOUN
hassl-3074	15	22	as	as	ADP
hassl-3074	15	23	a	a	DET
hassl-3074	15	24	theoretical	theoretical	ADJ
hassl-3074	15	25	framework	framework	NOUN
hassl-3074	15	26	to	to	PART
hassl-3074	15	27	explain	explain	VERB
hassl-3074	15	28	the	the	DET
hassl-3074	15	29	practice	practice	NOUN
hassl-3074	15	30	of	of	ADP
hassl-3074	15	31	preparing	prepare	VERB
hassl-3074	15	32	qualified	qualified	ADJ
hassl-3074	15	33	financial	financial	ADJ
hassl-3074	15	34	statements	statement	NOUN
hassl-3074	15	35	in	in	ADP
hassl-3074	15	36	public	public	ADJ
hassl-3074	15	37	sector	sector	NOUN
hassl-3074	15	38	institutions	institution	NOUN
hassl-3074	15	39	.	.	PUNCT
hassl-3074	16	1	furthermore	furthermore	ADV
hassl-3074	16	2	,	,	PUNCT
hassl-3074	16	3	this	this	DET
hassl-3074	16	4	study	study	NOUN
hassl-3074	16	5	proves	prove	VERB
hassl-3074	16	6	that	that	SCONJ
hassl-3074	16	7	coercive	coercive	ADJ
hassl-3074	16	8	pressure	pressure	NOUN
hassl-3074	16	9	dominates	dominate	VERB
hassl-3074	16	10	as	as	ADP
hassl-3074	16	11	a	a	DET
hassl-3074	16	12	factor	factor	NOUN
hassl-3074	16	13	affecting	affect	VERB
hassl-3074	16	14	the	the	DET
hassl-3074	16	15	quality	quality	NOUN
hassl-3074	16	16	of	of	ADP
hassl-3074	16	17	local	local	ADJ
hassl-3074	16	18	government	government	NOUN
hassl-3074	16	19	financial	financial	ADJ
hassl-3074	16	20	statements	statement	NOUN
hassl-3074	16	21	in	in	ADP
hassl-3074	16	22	indonesia	indonesia	PROPN
hassl-3074	16	23	.	.	PUNCT
hassl-3074	17	1	1	1	X
hassl-3074	17	2	.	.	X
hassl-3074	17	3	introduction	introduction	NOUN
hassl-3074	17	4	as	as	ADP
hassl-3074	17	5	one	one	NUM
hassl-3074	17	6	of	of	ADP
hassl-3074	17	7	the	the	DET
hassl-3074	17	8	developing	develop	VERB
hassl-3074	17	9	countries	country	NOUN
hassl-3074	17	10	in	in	ADP
hassl-3074	17	11	asia	asia	PROPN
hassl-3074	17	12	,	,	PUNCT
hassl-3074	17	13	indonesia	indonesia	PROPN
hassl-3074	17	14	has	have	AUX
hassl-3074	17	15	recently	recently	ADV
hassl-3074	17	16	reformed	reform	VERB
hassl-3074	17	17	many	many	ADJ
hassl-3074	17	18	aspects	aspect	NOUN
hassl-3074	17	19	of	of	ADP
hassl-3074	17	20	its	its	PRON
hassl-3074	17	21	governmental	governmental	ADJ
hassl-3074	17	22	sectors	sector	NOUN
hassl-3074	17	23	in	in	ADP
hassl-3074	17	24	the	the	DET
hassl-3074	17	25	last	last	ADJ
hassl-3074	17	26	decade	decade	NOUN
hassl-3074	17	27	,	,	PUNCT
hassl-3074	17	28	including	include	VERB
hassl-3074	17	29	reformation	reformation	NOUN
hassl-3074	17	30	in	in	ADP
hassl-3074	17	31	the	the	DET
hassl-3074	17	32	financial	financial	ADJ
hassl-3074	17	33	sector	sector	NOUN
hassl-3074	17	34	.	.	PUNCT
hassl-3074	18	1	the	the	DET
hassl-3074	18	2	implementation	implementation	NOUN
hassl-3074	18	3	of	of	ADP
hassl-3074	18	4	financial	financial	ADJ
hassl-3074	18	5	reforms	reform	NOUN
hassl-3074	18	6	along	along	ADP
hassl-3074	18	7	with	with	ADP
hassl-3074	18	8	the	the	DET
hassl-3074	18	9	enactment	enactment	NOUN
hassl-3074	18	10	of	of	ADP
hassl-3074	18	11	regional	regional	ADJ
hassl-3074	18	12	autonomy	autonomy	NOUN
hassl-3074	18	13	in	in	ADP
hassl-3074	18	14	indonesia	indonesia	PROPN
hassl-3074	18	15	has	have	AUX
hassl-3074	18	16	changed	change	VERB
hassl-3074	18	17	the	the	DET
hassl-3074	18	18	authoritative	authoritative	ADJ
hassl-3074	18	19	and	and	CCONJ
hassl-3074	18	20	centralized	centralized	ADJ
hassl-3074	18	21	governance	governance	NOUN
hassl-3074	18	22	system	system	NOUN
hassl-3074	18	23	into	into	ADP
hassl-3074	18	24	a	a	DET
hassl-3074	18	25	good	good	ADJ
hassl-3074	18	26	governance	governance	NOUN
hassl-3074	18	27	system	system	NOUN
hassl-3074	18	28	that	that	PRON
hassl-3074	18	29	is	be	AUX
hassl-3074	18	30	under	under	ADP
hassl-3074	18	31	the	the	DET
hassl-3074	18	32	applicable	applicable	ADJ
hassl-3074	18	33	laws	law	NOUN
hassl-3074	18	34	and	and	CCONJ
hassl-3074	18	35	regulations	regulation	NOUN
hassl-3074	18	36	(	(	PUNCT
hassl-3074	18	37	triggs	triggs	PROPN
hassl-3074	18	38	,	,	PUNCT
hassl-3074	18	39	kacaribu	kacaribu	NOUN
hassl-3074	18	40	,	,	PUNCT
hassl-3074	18	41	&	&	CCONJ
hassl-3074	18	42	wang	wang	PROPN
hassl-3074	18	43	,	,	PUNCT
hassl-3074	18	44	2019	2019	NUM
hassl-3074	18	45	)	)	PUNCT
hassl-3074	18	46	.	.	PUNCT
hassl-3074	19	1	before	before	ADP
hassl-3074	19	2	the	the	DET
hassl-3074	19	3	reform	reform	NOUN
hassl-3074	19	4	,	,	PUNCT
hassl-3074	19	5	most	most	ADJ
hassl-3074	19	6	of	of	ADP
hassl-3074	19	7	the	the	DET
hassl-3074	19	8	government	government	NOUN
hassl-3074	19	9	affairs	affair	NOUN
hassl-3074	19	10	in	in	ADP
hassl-3074	19	11	indonesia	indonesia	PROPN
hassl-3074	19	12	were	be	AUX
hassl-3074	19	13	handled	handle	VERB
hassl-3074	19	14	by	by	ADP
hassl-3074	19	15	the	the	DET
hassl-3074	19	16	central	central	ADJ
hassl-3074	19	17	government	government	NOUN
hassl-3074	19	18	.	.	PUNCT
hassl-3074	20	1	the	the	DET
hassl-3074	20	2	issuance	issuance	NOUN
hassl-3074	20	3	of	of	ADP
hassl-3074	20	4	the	the	DET
hassl-3074	20	5	law	law	NOUN
hassl-3074	20	6	of	of	ADP
hassl-3074	20	7	reforms	reform	NOUN
hassl-3074	20	8	required	require	VERB
hassl-3074	20	9	that	that	SCONJ
hassl-3074	20	10	some	some	PRON
hassl-3074	20	11	of	of	ADP
hassl-3074	20	12	the	the	DET
hassl-3074	20	13	government	government	NOUN
hassl-3074	20	14	’s	’s	PART
hassl-3074	20	15	household	household	NOUN
hassl-3074	20	16	affairs	affair	NOUN
hassl-3074	20	17	be	be	AUX
hassl-3074	20	18	handled	handle	VERB
hassl-3074	20	19	by	by	ADP
hassl-3074	20	20	local	local	ADJ
hassl-3074	20	21	governments	government	NOUN
hassl-3074	20	22	(	(	PUNCT
hassl-3074	20	23	waliyyani	waliyyani	NOUN
hassl-3074	20	24	&	&	CCONJ
hassl-3074	20	25	makhmud	makhmud	PROPN
hassl-3074	20	26	,	,	PUNCT
hassl-3074	20	27	2015	2015	NUM
hassl-3074	20	28	)	)	PUNCT
hassl-3074	20	29	.	.	PUNCT
hassl-3074	21	1	in	in	ADP
hassl-3074	21	2	the	the	DET
hassl-3074	21	3	reform	reform	NOUN
hassl-3074	21	4	era	era	NOUN
hassl-3074	21	5	,	,	PUNCT
hassl-3074	21	6	the	the	DET
hassl-3074	21	7	local	local	ADJ
hassl-3074	21	8	government	government	NOUN
hassl-3074	21	9	is	be	AUX
hassl-3074	21	10	authorized	authorize	VERB
hassl-3074	21	11	to	to	PART
hassl-3074	21	12	manage	manage	VERB
hassl-3074	21	13	besides	besides	SCONJ
hassl-3074	21	14	the	the	DET
hassl-3074	21	15	local	local	ADJ
hassl-3074	21	16	government	government	NOUN
hassl-3074	21	17	,	,	PUNCT
hassl-3074	21	18	regional	regional	ADJ
hassl-3074	21	19	development	development	NOUN
hassl-3074	21	20	and	and	CCONJ
hassl-3074	21	21	provide	provide	VERB
hassl-3074	21	22	community	community	NOUN
hassl-3074	21	23	services	service	NOUN
hassl-3074	21	24	as	as	ADV
hassl-3074	21	25	well	well	ADV
hassl-3074	21	26	.	.	PUNCT
hassl-3074	22	1	thus	thus	ADV
hassl-3074	22	2	,	,	PUNCT
hassl-3074	22	3	to	to	ADP
hassl-3074	22	4	humanities	humanity	NOUN
hassl-3074	22	5	and	and	CCONJ
hassl-3074	22	6	social	social	ADJ
hassl-3074	22	7	sciences	science	NOUN
hassl-3074	22	8	letters	letter	NOUN
hassl-3074	22	9	2022	2022	NUM
hassl-3074	22	10	vol	vol	NOUN
hassl-3074	22	11	.	.	PROPN
hassl-3074	23	1	10	10	NUM
hassl-3074	23	2	,	,	PUNCT
hassl-3074	23	3	no	no	INTJ
hassl-3074	23	4	.	.	NOUN
hassl-3074	23	5	3	3	NUM
hassl-3074	23	6	,	,	PUNCT
hassl-3074	23	7	pp	pp	ADJ
hassl-3074	23	8	.	.	PUNCT
hassl-3074	24	1	336	336	NUM
hassl-3074	24	2	-	-	SYM
hassl-3074	24	3	355	355	NUM
hassl-3074	24	4	.	.	PUNCT
hassl-3074	25	1	issn(e	issn(e	INTJ
hassl-3074	25	2	):	):	PUNCT
hassl-3074	25	3	2312	2312	NUM
hassl-3074	25	4	-	-	SYM
hassl-3074	25	5	4318	4318	NUM
hassl-3074	25	6	issn(p	issn(p	NUM
hassl-3074	25	7	):	):	PUNCT
hassl-3074	25	8	2312	2312	NUM
hassl-3074	25	9	-	-	SYM
hassl-3074	25	10	5659	5659	NUM
hassl-3074	25	11	doi	doi	NOUN
hassl-3074	25	12	:	:	PUNCT
hassl-3074	25	13	10.18488/73.v10i3.3074	10.18488/73.v10i3.3074	PROPN
hassl-3074	25	14	©	©	PROPN
hassl-3074	25	15	2022	2022	NUM
hassl-3074	25	16	conscientia	conscientia	PROPN
hassl-3074	25	17	beam	beam	PROPN
hassl-3074	25	18	.	.	PUNCT
hassl-3074	26	1	all	all	DET
hassl-3074	26	2	rights	right	NOUN
hassl-3074	26	3	reserved	reserve	VERB
hassl-3074	26	4	.	.	PUNCT
hassl-3074	26	5	https://orcid.org/0000-0003-3622-8923	https://orcid.org/0000-0003-3622-8923	VERB
hassl-3074	26	6	https://orcid.org/0000-0002-8047-4219	https://orcid.org/0000-0002-8047-4219	NOUN
hassl-3074	26	7	https://orcid.org/0000-0001-9673-5308	https://orcid.org/0000-0001-9673-5308	ADP
hassl-3074	26	8	mailto:johan.arifin@uii.ac.id	mailto:johan.arifin@uii.ac.id	PROPN
hassl-3074	26	9	mailto:zuraidah@salam.uitm.edu.my	mailto:zuraidah@salam.uitm.edu.my	PROPN
hassl-3074	26	10	mailto:erna.hidayah@uii.ac.id	mailto:erna.hidayah@uii.ac.id	PROPN
hassl-3074	26	11	https://www.doi.org/10.18488/73.v10i3.3074	https://www.doi.org/10.18488/73.v10i3.3074	PROPN
hassl-3074	26	12	humanities	humanity	NOUN
hassl-3074	26	13	and	and	CCONJ
hassl-3074	26	14	social	social	ADJ
hassl-3074	26	15	sciences	science	NOUN
hassl-3074	26	16	letters	letter	NOUN
hassl-3074	26	17	,	,	PUNCT
hassl-3074	26	18	2022	2022	NUM
hassl-3074	26	19	,	,	PUNCT
hassl-3074	26	20	10(3	10(3	NUM
hassl-3074	26	21	):	):	PUNCT
hassl-3074	26	22	336	336	NUM
hassl-3074	26	23	-	-	SYM
hassl-3074	26	24	355	355	NUM
hassl-3074	26	25	337	337	NUM
hassl-3074	26	26	©	©	PROPN
hassl-3074	26	27	2022	2022	NUM
hassl-3074	26	28	conscientia	conscientia	PROPN
hassl-3074	26	29	beam	beam	PROPN
hassl-3074	26	30	.	.	PUNCT
hassl-3074	27	1	all	all	DET
hassl-3074	27	2	rights	right	NOUN
hassl-3074	27	3	reserved	reserve	VERB
hassl-3074	27	4	.	.	PUNCT
hassl-3074	27	5	maintain	maintain	VERB
hassl-3074	27	6	good	good	ADJ
hassl-3074	27	7	governance	governance	NOUN
hassl-3074	27	8	,	,	PUNCT
hassl-3074	27	9	every	every	DET
hassl-3074	27	10	indonesian	indonesian	ADJ
hassl-3074	27	11	local	local	ADJ
hassl-3074	27	12	government	government	NOUN
hassl-3074	27	13	is	be	AUX
hassl-3074	27	14	required	require	VERB
hassl-3074	27	15	to	to	PART
hassl-3074	27	16	realize	realize	VERB
hassl-3074	27	17	transparent	transparent	ADJ
hassl-3074	27	18	and	and	CCONJ
hassl-3074	27	19	accountable	accountable	ADJ
hassl-3074	27	20	financial	financial	ADJ
hassl-3074	27	21	management	management	NOUN
hassl-3074	27	22	(	(	PUNCT
hassl-3074	27	23	maulana	maulana	PROPN
hassl-3074	27	24	&	&	CCONJ
hassl-3074	27	25	handayani	handayani	PROPN
hassl-3074	27	26	,	,	PUNCT
hassl-3074	27	27	2015	2015	NUM
hassl-3074	27	28	)	)	PUNCT
hassl-3074	27	29	.	.	PUNCT
hassl-3074	28	1	public	public	ADJ
hassl-3074	28	2	accountability	accountability	NOUN
hassl-3074	28	3	is	be	AUX
hassl-3074	28	4	achieved	achieve	VERB
hassl-3074	28	5	by	by	ADP
hassl-3074	28	6	complying	comply	VERB
hassl-3074	28	7	with	with	ADP
hassl-3074	28	8	government	government	NOUN
hassl-3074	28	9	accounting	accounting	NOUN
hassl-3074	28	10	systems	system	NOUN
hassl-3074	28	11	and	and	CCONJ
hassl-3074	28	12	standards	standard	NOUN
hassl-3074	28	13	to	to	PART
hassl-3074	28	14	achieve	achieve	VERB
hassl-3074	28	15	good	good	ADJ
hassl-3074	28	16	governance	governance	NOUN
hassl-3074	28	17	.	.	PUNCT
hassl-3074	29	1	the	the	DET
hassl-3074	29	2	local	local	ADJ
hassl-3074	29	3	government	government	NOUN
hassl-3074	29	4	financial	financial	ADJ
hassl-3074	29	5	statements	statement	NOUN
hassl-3074	29	6	are	be	AUX
hassl-3074	29	7	submitted	submit	VERB
hassl-3074	29	8	to	to	ADP
hassl-3074	29	9	stakeholders	stakeholder	NOUN
hassl-3074	29	10	in	in	ADP
hassl-3074	29	11	one	one	NUM
hassl-3074	29	12	period	period	NOUN
hassl-3074	29	13	to	to	PART
hassl-3074	29	14	realize	realize	VERB
hassl-3074	29	15	transparent	transparent	ADJ
hassl-3074	29	16	and	and	CCONJ
hassl-3074	29	17	accountable	accountable	ADJ
hassl-3074	29	18	financial	financial	ADJ
hassl-3074	29	19	reports	report	NOUN
hassl-3074	29	20	in	in	ADP
hassl-3074	29	21	local	local	ADJ
hassl-3074	29	22	government	government	NOUN
hassl-3074	29	23	financial	financial	ADJ
hassl-3074	29	24	management	management	NOUN
hassl-3074	29	25	under	under	ADP
hassl-3074	29	26	law	law	NOUN
hassl-3074	29	27	of	of	ADP
hassl-3074	29	28	the	the	DET
hassl-3074	29	29	republic	republic	NOUN
hassl-3074	29	30	of	of	ADP
hassl-3074	29	31	indonesia	indonesia	PROPN
hassl-3074	29	32	no	no	PROPN
hassl-3074	29	33	.	.	PROPN
hassl-3074	29	34	17	17	NUM
hassl-3074	29	35	of	of	ADP
hassl-3074	29	36	2003	2003	NUM
hassl-3074	29	37	concerning	concern	VERB
hassl-3074	29	38	state	state	NOUN
hassl-3074	29	39	finances	finance	NOUN
hassl-3074	29	40	and	and	CCONJ
hassl-3074	29	41	law	law	NOUN
hassl-3074	29	42	of	of	ADP
hassl-3074	29	43	the	the	DET
hassl-3074	29	44	republic	republic	NOUN
hassl-3074	29	45	of	of	ADP
hassl-3074	29	46	indonesia	indonesia	PROPN
hassl-3074	29	47	no	no	PROPN
hassl-3074	29	48	.	.	PROPN
hassl-3074	29	49	9	9	NUM
hassl-3074	29	50	2015	2015	NUM
hassl-3074	29	51	on	on	ADP
hassl-3074	29	52	local	local	ADJ
hassl-3074	29	53	government	government	NOUN
hassl-3074	29	54	.	.	PUNCT
hassl-3074	30	1	the	the	DET
hassl-3074	30	2	financial	financial	ADJ
hassl-3074	30	3	statements	statement	NOUN
hassl-3074	30	4	released	release	VERB
hassl-3074	30	5	by	by	ADP
hassl-3074	30	6	the	the	DET
hassl-3074	30	7	local	local	ADJ
hassl-3074	30	8	government	government	NOUN
hassl-3074	30	9	are	be	AUX
hassl-3074	30	10	referred	refer	VERB
hassl-3074	30	11	to	to	ADP
hassl-3074	30	12	by	by	ADP
hassl-3074	30	13	stakeholders	stakeholder	NOUN
hassl-3074	30	14	in	in	ADP
hassl-3074	30	15	the	the	DET
hassl-3074	30	16	decisionmaking	decisionmake	VERB
hassl-3074	30	17	process	process	NOUN
hassl-3074	30	18	.	.	PUNCT
hassl-3074	31	1	thus	thus	ADV
hassl-3074	31	2	,	,	PUNCT
hassl-3074	31	3	the	the	DET
hassl-3074	31	4	information	information	NOUN
hassl-3074	31	5	contained	contain	VERB
hassl-3074	31	6	in	in	ADP
hassl-3074	31	7	financial	financial	ADJ
hassl-3074	31	8	statements	statement	NOUN
hassl-3074	31	9	must	must	AUX
hassl-3074	31	10	be	be	AUX
hassl-3074	31	11	under	under	ADP
hassl-3074	31	12	the	the	DET
hassl-3074	31	13	user	user	NOUN
hassl-3074	31	14	’s	’s	PART
hassl-3074	31	15	needs	need	NOUN
hassl-3074	31	16	,	,	PUNCT
hassl-3074	31	17	must	must	AUX
hassl-3074	31	18	provide	provide	VERB
hassl-3074	31	19	benefit	benefit	NOUN
hassl-3074	31	20	by	by	ADP
hassl-3074	31	21	supporting	support	VERB
hassl-3074	31	22	decision	decision	NOUN
hassl-3074	31	23	making	making	NOUN
hassl-3074	31	24	,	,	PUNCT
hassl-3074	31	25	and	and	CCONJ
hassl-3074	31	26	can	can	AUX
hassl-3074	31	27	be	be	AUX
hassl-3074	31	28	easily	easily	ADV
hassl-3074	31	29	understood	understand	VERB
hassl-3074	31	30	by	by	ADP
hassl-3074	31	31	users	user	NOUN
hassl-3074	31	32	(	(	PUNCT
hassl-3074	31	33	safkaur	safkaur	NOUN
hassl-3074	31	34	,	,	PUNCT
hassl-3074	31	35	afiah	afiah	ADJ
hassl-3074	31	36	,	,	PUNCT
hassl-3074	31	37	poulus	poulus	NOUN
hassl-3074	31	38	,	,	PUNCT
hassl-3074	31	39	&	&	CCONJ
hassl-3074	31	40	dahlan	dahlan	NOUN
hassl-3074	31	41	,	,	PUNCT
hassl-3074	31	42	2019	2019	NUM
hassl-3074	31	43	)	)	PUNCT
hassl-3074	31	44	.	.	PUNCT
hassl-3074	32	1	accounting	account	VERB
hassl-3074	32	2	information	information	NOUN
hassl-3074	32	3	in	in	ADP
hassl-3074	32	4	financial	financial	ADJ
hassl-3074	32	5	statements	statement	NOUN
hassl-3074	32	6	must	must	AUX
hassl-3074	32	7	comply	comply	VERB
hassl-3074	32	8	with	with	ADP
hassl-3074	32	9	the	the	DET
hassl-3074	32	10	government	government	NOUN
hassl-3074	32	11	accounting	accounting	NOUN
hassl-3074	32	12	standards	standard	NOUN
hassl-3074	32	13	as	as	SCONJ
hassl-3074	32	14	stipulated	stipulate	VERB
hassl-3074	32	15	in	in	ADP
hassl-3074	32	16	government	government	NOUN
hassl-3074	32	17	regulation	regulation	NOUN
hassl-3074	32	18	no	no	NOUN
hassl-3074	32	19	.	.	NOUN
hassl-3074	32	20	71	71	NUM
hassl-3074	32	21	of	of	ADP
hassl-3074	32	22	2010	2010	NUM
hassl-3074	32	23	,	,	PUNCT
hassl-3074	32	24	which	which	PRON
hassl-3074	32	25	is	be	AUX
hassl-3074	32	26	relevant	relevant	ADJ
hassl-3074	32	27	,	,	PUNCT
hassl-3074	32	28	reliable	reliable	ADJ
hassl-3074	32	29	,	,	PUNCT
hassl-3074	32	30	comparable	comparable	ADJ
hassl-3074	32	31	,	,	PUNCT
hassl-3074	32	32	and	and	CCONJ
hassl-3074	32	33	understandable	understandable	ADJ
hassl-3074	32	34	.	.	PUNCT
hassl-3074	33	1	however	however	ADV
hassl-3074	33	2	,	,	PUNCT
hassl-3074	33	3	mokoginta	mokoginta	NOUN
hassl-3074	33	4	,	,	PUNCT
hassl-3074	33	5	lambey	lambey	NOUN
hassl-3074	33	6	,	,	PUNCT
hassl-3074	33	7	and	and	CCONJ
hassl-3074	33	8	pontoh	pontoh	ADJ
hassl-3074	33	9	(	(	PUNCT
hassl-3074	33	10	2017	2017	NUM
hassl-3074	33	11	)	)	PUNCT
hassl-3074	33	12	noted	note	VERB
hassl-3074	33	13	that	that	SCONJ
hassl-3074	33	14	the	the	DET
hassl-3074	33	15	quality	quality	NOUN
hassl-3074	33	16	of	of	ADP
hassl-3074	33	17	indonesian	indonesian	ADJ
hassl-3074	33	18	local	local	ADJ
hassl-3074	33	19	government	government	NOUN
hassl-3074	33	20	financial	financial	ADJ
hassl-3074	33	21	statements	statement	NOUN
hassl-3074	33	22	is	be	AUX
hassl-3074	33	23	generally	generally	ADV
hassl-3074	33	24	far	far	ADV
hassl-3074	33	25	below	below	ADP
hassl-3074	33	26	the	the	DET
hassl-3074	33	27	standard	standard	ADJ
hassl-3074	33	28	requirements	requirement	NOUN
hassl-3074	33	29	.	.	PUNCT
hassl-3074	34	1	in	in	ADP
hassl-3074	34	2	other	other	ADJ
hassl-3074	34	3	words	word	NOUN
hassl-3074	34	4	,	,	PUNCT
hassl-3074	34	5	the	the	DET
hassl-3074	34	6	local	local	ADJ
hassl-3074	34	7	government	government	NOUN
hassl-3074	34	8	’s	’s	PART
hassl-3074	34	9	financial	financial	ADJ
hassl-3074	34	10	statements	statement	NOUN
hassl-3074	34	11	are	be	AUX
hassl-3074	34	12	yet	yet	ADV
hassl-3074	34	13	to	to	PART
hassl-3074	34	14	meet	meet	VERB
hassl-3074	34	15	the	the	DET
hassl-3074	34	16	government	government	NOUN
hassl-3074	34	17	’s	’s	PART
hassl-3074	34	18	expectations	expectation	NOUN
hassl-3074	34	19	,	,	PUNCT
hassl-3074	34	20	despite	despite	SCONJ
hassl-3074	34	21	some	some	DET
hassl-3074	34	22	quality	quality	NOUN
hassl-3074	34	23	improvements	improvement	NOUN
hassl-3074	34	24	from	from	ADP
hassl-3074	34	25	year	year	NOUN
hassl-3074	34	26	to	to	ADP
hassl-3074	34	27	year	year	NOUN
hassl-3074	34	28	.	.	PUNCT
hassl-3074	35	1	in	in	ADP
hassl-3074	35	2	addition	addition	NOUN
hassl-3074	35	3	,	,	PUNCT
hassl-3074	35	4	arifin	arifin	PROPN
hassl-3074	35	5	(	(	PUNCT
hassl-3074	35	6	2020	2020	NUM
hassl-3074	35	7	)	)	PUNCT
hassl-3074	35	8	revealed	reveal	VERB
hassl-3074	35	9	that	that	SCONJ
hassl-3074	35	10	the	the	DET
hassl-3074	35	11	level	level	NOUN
hassl-3074	35	12	of	of	ADP
hassl-3074	35	13	mandatory	mandatory	ADJ
hassl-3074	35	14	disclosure	disclosure	NOUN
hassl-3074	35	15	of	of	ADP
hassl-3074	35	16	local	local	ADJ
hassl-3074	35	17	government	government	NOUN
hassl-3074	35	18	financial	financial	ADJ
hassl-3074	35	19	statements	statement	NOUN
hassl-3074	35	20	in	in	ADP
hassl-3074	35	21	indonesia	indonesia	PROPN
hassl-3074	35	22	is	be	AUX
hassl-3074	35	23	62	62	NUM
hassl-3074	35	24	%	%	NOUN
hassl-3074	35	25	,	,	PUNCT
hassl-3074	35	26	indicating	indicate	VERB
hassl-3074	35	27	that	that	SCONJ
hassl-3074	35	28	not	not	PART
hassl-3074	35	29	all	all	DET
hassl-3074	35	30	local	local	ADJ
hassl-3074	35	31	governments	government	NOUN
hassl-3074	35	32	have	have	AUX
hassl-3074	35	33	disclosed	disclose	VERB
hassl-3074	35	34	their	their	PRON
hassl-3074	35	35	financial	financial	ADJ
hassl-3074	35	36	statements	statement	NOUN
hassl-3074	35	37	to	to	ADP
hassl-3074	35	38	applicable	applicable	ADJ
hassl-3074	35	39	regulations	regulation	NOUN
hassl-3074	35	40	.	.	PUNCT
hassl-3074	36	1	this	this	DET
hassl-3074	36	2	study	study	NOUN
hassl-3074	36	3	used	use	VERB
hassl-3074	36	4	the	the	DET
hassl-3074	36	5	quality	quality	NOUN
hassl-3074	36	6	of	of	ADP
hassl-3074	36	7	the	the	DET
hassl-3074	36	8	local	local	ADJ
hassl-3074	36	9	government	government	NOUN
hassl-3074	36	10	financial	financial	ADJ
hassl-3074	36	11	statements	statement	NOUN
hassl-3074	36	12	as	as	ADP
hassl-3074	36	13	the	the	DET
hassl-3074	36	14	dependent	dependent	ADJ
hassl-3074	36	15	variable	variable	NOUN
hassl-3074	36	16	based	base	VERB
hassl-3074	36	17	on	on	ADP
hassl-3074	36	18	the	the	DET
hassl-3074	36	19	indonesian	indonesian	ADJ
hassl-3074	36	20	supreme	supreme	PROPN
hassl-3074	36	21	audit	audit	PROPN
hassl-3074	36	22	board	board	PROPN
hassl-3074	36	23	(	(	PUNCT
hassl-3074	36	24	sab	sab	ADJ
hassl-3074	36	25	)	)	PUNCT
hassl-3074	36	26	audit	audit	NOUN
hassl-3074	36	27	of	of	ADP
hassl-3074	36	28	local	local	ADJ
hassl-3074	36	29	government	government	NOUN
hassl-3074	36	30	financial	financial	ADJ
hassl-3074	36	31	statements	statement	NOUN
hassl-3074	36	32	in	in	ADP
hassl-3074	36	33	several	several	ADJ
hassl-3074	36	34	districts	district	NOUN
hassl-3074	36	35	/	/	SYM
hassl-3074	36	36	municipalities	municipality	NOUN
hassl-3074	36	37	in	in	ADP
hassl-3074	36	38	indonesia	indonesia	PROPN
hassl-3074	36	39	.	.	PUNCT
hassl-3074	37	1	this	this	DET
hassl-3074	37	2	study	study	NOUN
hassl-3074	37	3	aimed	aim	VERB
hassl-3074	37	4	to	to	PART
hassl-3074	37	5	address	address	VERB
hassl-3074	37	6	some	some	DET
hassl-3074	37	7	factors	factor	NOUN
hassl-3074	37	8	to	to	PART
hassl-3074	37	9	affect	affect	VERB
hassl-3074	37	10	the	the	DET
hassl-3074	37	11	quality	quality	NOUN
hassl-3074	37	12	of	of	ADP
hassl-3074	37	13	local	local	ADJ
hassl-3074	37	14	government	government	NOUN
hassl-3074	37	15	’s	’s	PART
hassl-3074	37	16	financial	financial	ADJ
hassl-3074	37	17	statements	statement	NOUN
hassl-3074	37	18	.	.	PUNCT
hassl-3074	38	1	the	the	DET
hassl-3074	38	2	predictor	predictor	NOUN
hassl-3074	38	3	variables	variable	NOUN
hassl-3074	38	4	of	of	ADP
hassl-3074	38	5	this	this	DET
hassl-3074	38	6	study	study	NOUN
hassl-3074	38	7	were	be	AUX
hassl-3074	38	8	the	the	DET
hassl-3074	38	9	number	number	NOUN
hassl-3074	38	10	of	of	ADP
hassl-3074	38	11	local	local	ADJ
hassl-3074	38	12	parliamentarians	parliamentarian	NOUN
hassl-3074	38	13	and	and	CCONJ
hassl-3074	38	14	the	the	DET
hassl-3074	38	15	number	number	NOUN
hassl-3074	38	16	of	of	ADP
hassl-3074	38	17	civil	civil	ADJ
hassl-3074	38	18	servants	servant	NOUN
hassl-3074	38	19	to	to	PART
hassl-3074	38	20	test	test	VERB
hassl-3074	38	21	the	the	DET
hassl-3074	38	22	theory	theory	NOUN
hassl-3074	38	23	of	of	ADP
hassl-3074	38	24	coercive	coercive	ADJ
hassl-3074	38	25	isomorphism	isomorphism	NOUN
hassl-3074	38	26	.	.	PUNCT
hassl-3074	39	1	a	a	DET
hassl-3074	39	2	comparative	comparative	ADJ
hassl-3074	39	3	study	study	NOUN
hassl-3074	39	4	variable	variable	NOUN
hassl-3074	39	5	was	be	AUX
hassl-3074	39	6	used	use	VERB
hassl-3074	39	7	to	to	PART
hassl-3074	39	8	examine	examine	VERB
hassl-3074	39	9	the	the	DET
hassl-3074	39	10	applicability	applicability	NOUN
hassl-3074	39	11	of	of	ADP
hassl-3074	39	12	mimetic	mimetic	ADJ
hassl-3074	39	13	isomorphism	isomorphism	NOUN
hassl-3074	39	14	theory	theory	NOUN
hassl-3074	39	15	,	,	PUNCT
hassl-3074	39	16	while	while	SCONJ
hassl-3074	39	17	regional	regional	ADJ
hassl-3074	39	18	head	head	NOUN
hassl-3074	39	19	education	education	NOUN
hassl-3074	39	20	variables	variable	NOUN
hassl-3074	39	21	and	and	CCONJ
hassl-3074	39	22	the	the	DET
hassl-3074	39	23	level	level	NOUN
hassl-3074	39	24	of	of	ADP
hassl-3074	39	25	urbanization	urbanization	NOUN
hassl-3074	39	26	were	be	AUX
hassl-3074	39	27	used	use	VERB
hassl-3074	39	28	to	to	PART
hassl-3074	39	29	examine	examine	VERB
hassl-3074	39	30	the	the	DET
hassl-3074	39	31	applicability	applicability	NOUN
hassl-3074	39	32	of	of	ADP
hassl-3074	39	33	normative	normative	ADJ
hassl-3074	39	34	isomorphism	isomorphism	NOUN
hassl-3074	39	35	theory	theory	NOUN
hassl-3074	39	36	.	.	PUNCT
hassl-3074	40	1	the	the	DET
hassl-3074	40	2	mimetic	mimetic	ADJ
hassl-3074	40	3	isomorphism	isomorphism	NOUN
hassl-3074	40	4	theory	theory	NOUN
hassl-3074	40	5	is	be	AUX
hassl-3074	40	6	related	relate	VERB
hassl-3074	40	7	to	to	ADP
hassl-3074	40	8	the	the	DET
hassl-3074	40	9	pressure	pressure	NOUN
hassl-3074	40	10	to	to	PART
hassl-3074	40	11	imitate	imitate	VERB
hassl-3074	40	12	other	other	ADJ
hassl-3074	40	13	organizational	organizational	ADJ
hassl-3074	40	14	practices	practice	NOUN
hassl-3074	40	15	with	with	ADP
hassl-3074	40	16	the	the	DET
hassl-3074	40	17	aim	aim	NOUN
hassl-3074	40	18	of	of	ADP
hassl-3074	40	19	improving	improve	VERB
hassl-3074	40	20	performance	performance	NOUN
hassl-3074	40	21	.	.	PUNCT
hassl-3074	41	1	the	the	DET
hassl-3074	41	2	mimetic	mimetic	ADJ
hassl-3074	41	3	pressure	pressure	NOUN
hassl-3074	41	4	is	be	AUX
hassl-3074	41	5	often	often	ADV
hassl-3074	41	6	referred	refer	VERB
hassl-3074	41	7	to	to	ADP
hassl-3074	41	8	as	as	ADP
hassl-3074	41	9	the	the	DET
hassl-3074	41	10	conduct	conduct	NOUN
hassl-3074	41	11	of	of	ADP
hassl-3074	41	12	comparative	comparative	ADJ
hassl-3074	41	13	studies	study	NOUN
hassl-3074	41	14	of	of	ADP
hassl-3074	41	15	local	local	ADJ
hassl-3074	41	16	governments	government	NOUN
hassl-3074	41	17	that	that	PRON
hassl-3074	41	18	have	have	VERB
hassl-3074	41	19	better	well	ADJ
hassl-3074	41	20	quality	quality	NOUN
hassl-3074	41	21	of	of	ADP
hassl-3074	41	22	financial	financial	ADJ
hassl-3074	41	23	statements	statement	NOUN
hassl-3074	41	24	and	and	CCONJ
hassl-3074	41	25	then	then	ADV
hassl-3074	41	26	mimic	mimic	VERB
hassl-3074	41	27	their	their	PRON
hassl-3074	41	28	practices	practice	NOUN
hassl-3074	41	29	with	with	ADP
hassl-3074	41	30	the	the	DET
hassl-3074	41	31	aim	aim	NOUN
hassl-3074	41	32	of	of	ADP
hassl-3074	41	33	improving	improve	VERB
hassl-3074	41	34	the	the	DET
hassl-3074	41	35	quality	quality	NOUN
hassl-3074	41	36	of	of	ADP
hassl-3074	41	37	financial	financial	ADJ
hassl-3074	41	38	statements	statement	NOUN
hassl-3074	41	39	.	.	PUNCT
hassl-3074	42	1	the	the	DET
hassl-3074	42	2	quality	quality	NOUN
hassl-3074	42	3	of	of	ADP
hassl-3074	42	4	financial	financial	ADJ
hassl-3074	42	5	accountability	accountability	NOUN
hassl-3074	42	6	of	of	ADP
hassl-3074	42	7	a	a	DET
hassl-3074	42	8	country	country	NOUN
hassl-3074	42	9	or	or	CCONJ
hassl-3074	42	10	local	local	ADJ
hassl-3074	42	11	government	government	NOUN
hassl-3074	42	12	is	be	AUX
hassl-3074	42	13	revealed	reveal	VERB
hassl-3074	42	14	by	by	ADP
hassl-3074	42	15	an	an	DET
hassl-3074	42	16	assessment	assessment	NOUN
hassl-3074	42	17	carried	carry	VERB
hassl-3074	42	18	out	out	ADP
hassl-3074	42	19	by	by	ADP
hassl-3074	42	20	a	a	DET
hassl-3074	42	21	competent	competent	ADJ
hassl-3074	42	22	and	and	CCONJ
hassl-3074	42	23	independent	independent	ADJ
hassl-3074	42	24	institution	institution	NOUN
hassl-3074	42	25	(	(	PUNCT
hassl-3074	42	26	ahmad	ahmad	PROPN
hassl-3074	42	27	&	&	CCONJ
hassl-3074	42	28	saad	saad	PROPN
hassl-3074	42	29	,	,	PUNCT
hassl-3074	42	30	2020	2020	NUM
hassl-3074	42	31	)	)	PUNCT
hassl-3074	42	32	.	.	PUNCT
hassl-3074	43	1	the	the	DET
hassl-3074	43	2	law	law	NOUN
hassl-3074	43	3	of	of	ADP
hassl-3074	43	4	the	the	DET
hassl-3074	43	5	republic	republic	NOUN
hassl-3074	43	6	of	of	ADP
hassl-3074	43	7	indonesia	indonesia	PROPN
hassl-3074	43	8	no	no	PROPN
hassl-3074	43	9	.	.	PROPN
hassl-3074	43	10	17	17	NUM
hassl-3074	43	11	of	of	ADP
hassl-3074	43	12	2003	2003	NUM
hassl-3074	43	13	concerning	concern	VERB
hassl-3074	43	14	state	state	NOUN
hassl-3074	43	15	finances	finance	NOUN
hassl-3074	43	16	has	have	AUX
hassl-3074	43	17	stipulated	stipulate	VERB
hassl-3074	43	18	that	that	SCONJ
hassl-3074	43	19	local	local	ADJ
hassl-3074	43	20	governments	government	NOUN
hassl-3074	43	21	must	must	AUX
hassl-3074	43	22	be	be	AUX
hassl-3074	43	23	held	hold	VERB
hassl-3074	43	24	accountable	accountable	ADJ
hassl-3074	43	25	for	for	ADP
hassl-3074	43	26	the	the	DET
hassl-3074	43	27	implementation	implementation	NOUN
hassl-3074	43	28	of	of	ADP
hassl-3074	43	29	regional	regional	ADJ
hassl-3074	43	30	revenue	revenue	NOUN
hassl-3074	43	31	and	and	CCONJ
hassl-3074	43	32	expenditure	expenditure	NOUN
hassl-3074	43	33	budget	budget	NOUN
hassl-3074	43	34	by	by	ADP
hassl-3074	43	35	submitting	submit	VERB
hassl-3074	43	36	their	their	PRON
hassl-3074	43	37	financial	financial	ADJ
hassl-3074	43	38	statements	statement	NOUN
hassl-3074	43	39	to	to	ADP
hassl-3074	43	40	the	the	DET
hassl-3074	43	41	local	local	ADJ
hassl-3074	43	42	parliamentarians	parliamentarian	NOUN
hassl-3074	43	43	as	as	ADP
hassl-3074	43	44	a	a	DET
hassl-3074	43	45	legislative	legislative	ADJ
hassl-3074	43	46	body	body	NOUN
hassl-3074	43	47	.	.	PUNCT
hassl-3074	44	1	as	as	ADP
hassl-3074	44	2	a	a	DET
hassl-3074	44	3	legislative	legislative	ADJ
hassl-3074	44	4	institution	institution	NOUN
hassl-3074	44	5	,	,	PUNCT
hassl-3074	44	6	a	a	DET
hassl-3074	44	7	local	local	ADJ
hassl-3074	44	8	parliamentarian	parliamentarian	NOUN
hassl-3074	44	9	is	be	AUX
hassl-3074	44	10	in	in	ADP
hassl-3074	44	11	charge	charge	NOUN
hassl-3074	44	12	of	of	ADP
hassl-3074	44	13	supervising	supervise	VERB
hassl-3074	44	14	the	the	DET
hassl-3074	44	15	implementation	implementation	NOUN
hassl-3074	44	16	of	of	ADP
hassl-3074	44	17	local	local	ADJ
hassl-3074	44	18	government	government	NOUN
hassl-3074	44	19	(	(	PUNCT
hassl-3074	44	20	arifin	arifin	PROPN
hassl-3074	44	21	,	,	PUNCT
hassl-3074	44	22	tower	tower	NOUN
hassl-3074	44	23	,	,	PUNCT
hassl-3074	44	24	&	&	CCONJ
hassl-3074	44	25	porter	porter	NOUN
hassl-3074	44	26	,	,	PUNCT
hassl-3074	44	27	2015	2015	NUM
hassl-3074	44	28	)	)	PUNCT
hassl-3074	44	29	.	.	PUNCT
hassl-3074	45	1	many	many	ADJ
hassl-3074	45	2	local	local	ADJ
hassl-3074	45	3	parliamentarians	parliamentarian	NOUN
hassl-3074	45	4	are	be	AUX
hassl-3074	45	5	expected	expect	VERB
hassl-3074	45	6	to	to	PART
hassl-3074	45	7	improve	improve	VERB
hassl-3074	45	8	the	the	DET
hassl-3074	45	9	quality	quality	NOUN
hassl-3074	45	10	of	of	ADP
hassl-3074	45	11	supervision	supervision	NOUN
hassl-3074	45	12	of	of	ADP
hassl-3074	45	13	local	local	ADJ
hassl-3074	45	14	governments	government	NOUN
hassl-3074	45	15	and	and	CCONJ
hassl-3074	45	16	contribute	contribute	VERB
hassl-3074	45	17	positively	positively	ADV
hassl-3074	45	18	to	to	ADP
hassl-3074	45	19	the	the	DET
hassl-3074	45	20	quality	quality	NOUN
hassl-3074	45	21	of	of	ADP
hassl-3074	45	22	financial	financial	ADJ
hassl-3074	45	23	statements	statement	NOUN
hassl-3074	45	24	.	.	PUNCT
hassl-3074	46	1	in	in	ADP
hassl-3074	46	2	addition	addition	NOUN
hassl-3074	46	3	to	to	ADP
hassl-3074	46	4	local	local	ADJ
hassl-3074	46	5	parliamentarians	parliamentarian	NOUN
hassl-3074	46	6	’	’	PART
hassl-3074	46	7	supervision	supervision	NOUN
hassl-3074	46	8	,	,	PUNCT
hassl-3074	46	9	public	public	ADJ
hassl-3074	46	10	accountability	accountability	NOUN
hassl-3074	46	11	and	and	CCONJ
hassl-3074	46	12	trust	trust	NOUN
hassl-3074	46	13	in	in	ADP
hassl-3074	46	14	the	the	DET
hassl-3074	46	15	information	information	NOUN
hassl-3074	46	16	of	of	ADP
hassl-3074	46	17	the	the	DET
hassl-3074	46	18	local	local	ADJ
hassl-3074	46	19	government	government	NOUN
hassl-3074	46	20	financial	financial	ADJ
hassl-3074	46	21	statements	statement	NOUN
hassl-3074	46	22	are	be	AUX
hassl-3074	46	23	enhanced	enhance	VERB
hassl-3074	46	24	by	by	ADP
hassl-3074	46	25	the	the	DET
hassl-3074	46	26	audits	audits	NOUN
hassl-3074	46	27	of	of	ADP
hassl-3074	46	28	the	the	DET
hassl-3074	46	29	supreme	supreme	PROPN
hassl-3074	46	30	audit	audit	PROPN
hassl-3074	46	31	board	board	NOUN
hassl-3074	46	32	(	(	PUNCT
hassl-3074	46	33	sab	sab	ADJ
hassl-3074	46	34	)	)	PUNCT
hassl-3074	46	35	.	.	PUNCT
hassl-3074	47	1	the	the	DET
hassl-3074	47	2	supreme	supreme	PROPN
hassl-3074	47	3	audit	audit	PROPN
hassl-3074	47	4	board	board	NOUN
hassl-3074	47	5	is	be	AUX
hassl-3074	47	6	the	the	DET
hassl-3074	47	7	only	only	ADJ
hassl-3074	47	8	external	external	ADJ
hassl-3074	47	9	financial	financial	ADJ
hassl-3074	47	10	examiner	examiner	NOUN
hassl-3074	47	11	in	in	ADP
hassl-3074	47	12	indonesia	indonesia	PROPN
hassl-3074	47	13	that	that	PRON
hassl-3074	47	14	has	have	VERB
hassl-3074	47	15	great	great	ADJ
hassl-3074	47	16	authority	authority	NOUN
hassl-3074	47	17	to	to	PART
hassl-3074	47	18	provide	provide	VERB
hassl-3074	47	19	opinions	opinion	NOUN
hassl-3074	47	20	on	on	ADP
hassl-3074	47	21	the	the	DET
hassl-3074	47	22	financial	financial	ADJ
hassl-3074	47	23	statements	statement	NOUN
hassl-3074	47	24	of	of	ADP
hassl-3074	47	25	government	government	NOUN
hassl-3074	47	26	institutions	institution	NOUN
hassl-3074	47	27	(	(	PUNCT
hassl-3074	47	28	raba	raba	PROPN
hassl-3074	47	29	,	,	PUNCT
hassl-3074	47	30	2017	2017	NUM
hassl-3074	47	31	)	)	PUNCT
hassl-3074	47	32	.	.	PUNCT
hassl-3074	48	1	the	the	DET
hassl-3074	48	2	audit	audit	NOUN
hassl-3074	48	3	is	be	AUX
hassl-3074	48	4	carried	carry	VERB
hassl-3074	48	5	out	out	ADP
hassl-3074	48	6	annually	annually	ADV
hassl-3074	48	7	to	to	PART
hassl-3074	48	8	assess	assess	VERB
hassl-3074	48	9	and	and	CCONJ
hassl-3074	48	10	state	state	VERB
hassl-3074	48	11	the	the	DET
hassl-3074	48	12	fairness	fairness	NOUN
hassl-3074	48	13	of	of	ADP
hassl-3074	48	14	the	the	DET
hassl-3074	48	15	financial	financial	ADJ
hassl-3074	48	16	information	information	NOUN
hassl-3074	48	17	presented	present	VERB
hassl-3074	48	18	in	in	ADP
hassl-3074	48	19	the	the	DET
hassl-3074	48	20	financial	financial	ADJ
hassl-3074	48	21	statements	statement	NOUN
hassl-3074	48	22	.	.	PUNCT
hassl-3074	49	1	to	to	PART
hassl-3074	49	2	obtain	obtain	VERB
hassl-3074	49	3	an	an	DET
hassl-3074	49	4	unqualified	unqualified	ADJ
hassl-3074	49	5	opinion	opinion	NOUN
hassl-3074	49	6	from	from	ADP
hassl-3074	49	7	the	the	DET
hassl-3074	49	8	sab	sab	NOUN
hassl-3074	49	9	,	,	PUNCT
hassl-3074	49	10	a	a	DET
hassl-3074	49	11	local	local	ADJ
hassl-3074	49	12	government	government	NOUN
hassl-3074	49	13	may	may	AUX
hassl-3074	49	14	learn	learn	VERB
hassl-3074	49	15	from	from	ADP
hassl-3074	49	16	other	other	ADJ
hassl-3074	49	17	local	local	ADJ
hassl-3074	49	18	governments	government	NOUN
hassl-3074	49	19	that	that	PRON
hassl-3074	49	20	receive	receive	VERB
hassl-3074	49	21	the	the	DET
hassl-3074	49	22	unqualified	unqualified	ADJ
hassl-3074	49	23	opinion	opinion	NOUN
hassl-3074	49	24	from	from	ADP
hassl-3074	49	25	the	the	DET
hassl-3074	49	26	sab	sab	PROPN
hassl-3074	49	27	through	through	ADP
hassl-3074	49	28	a	a	DET
hassl-3074	49	29	comparative	comparative	ADJ
hassl-3074	49	30	study	study	NOUN
hassl-3074	49	31	.	.	PUNCT
hassl-3074	50	1	such	such	DET
hassl-3074	50	2	a	a	DET
hassl-3074	50	3	method	method	NOUN
hassl-3074	50	4	is	be	AUX
hassl-3074	50	5	believed	believe	VERB
hassl-3074	50	6	to	to	PART
hassl-3074	50	7	provide	provide	VERB
hassl-3074	50	8	additional	additional	ADJ
hassl-3074	50	9	knowledge	knowledge	NOUN
hassl-3074	50	10	in	in	ADP
hassl-3074	50	11	dealing	deal	VERB
hassl-3074	50	12	with	with	ADP
hassl-3074	50	13	changes	change	NOUN
hassl-3074	50	14	or	or	CCONJ
hassl-3074	50	15	adjustments	adjustment	NOUN
hassl-3074	50	16	to	to	ADP
hassl-3074	50	17	the	the	DET
hassl-3074	50	18	work	work	NOUN
hassl-3074	50	19	system	system	NOUN
hassl-3074	50	20	in	in	ADP
hassl-3074	50	21	future	future	NOUN
hassl-3074	50	22	(	(	PUNCT
hassl-3074	50	23	wungow	wungow	NOUN
hassl-3074	50	24	,	,	PUNCT
hassl-3074	50	25	humanities	humanity	NOUN
hassl-3074	50	26	and	and	CCONJ
hassl-3074	50	27	social	social	ADJ
hassl-3074	50	28	sciences	science	NOUN
hassl-3074	50	29	letters	letter	NOUN
hassl-3074	50	30	,	,	PUNCT
hassl-3074	50	31	2022	2022	NUM
hassl-3074	50	32	,	,	PUNCT
hassl-3074	50	33	10(3	10(3	NUM
hassl-3074	50	34	):	):	PUNCT
hassl-3074	50	35	336	336	NUM
hassl-3074	50	36	-	-	SYM
hassl-3074	50	37	355	355	NUM
hassl-3074	50	38	338	338	NUM
hassl-3074	50	39	©	©	PROPN
hassl-3074	50	40	2022	2022	NUM
hassl-3074	50	41	conscientia	conscientia	PROPN
hassl-3074	50	42	beam	beam	PROPN
hassl-3074	50	43	.	.	PUNCT
hassl-3074	51	1	all	all	DET
hassl-3074	51	2	rights	right	NOUN
hassl-3074	51	3	reserved	reserve	VERB
hassl-3074	51	4	.	.	PUNCT
hassl-3074	52	1	lambey	lambey	PROPN
hassl-3074	52	2	,	,	PUNCT
hassl-3074	52	3	&	&	CCONJ
hassl-3074	52	4	pontoh	pontoh	ADJ
hassl-3074	52	5	,	,	PUNCT
hassl-3074	52	6	2016	2016	NUM
hassl-3074	52	7	)	)	PUNCT
hassl-3074	52	8	.	.	PUNCT
hassl-3074	53	1	comparative	comparative	ADJ
hassl-3074	53	2	studies	study	NOUN
hassl-3074	53	3	allow	allow	VERB
hassl-3074	53	4	the	the	DET
hassl-3074	53	5	government	government	NOUN
hassl-3074	53	6	to	to	PART
hassl-3074	53	7	improve	improve	VERB
hassl-3074	53	8	the	the	DET
hassl-3074	53	9	system	system	NOUN
hassl-3074	53	10	,	,	PUNCT
hassl-3074	53	11	enhance	enhance	VERB
hassl-3074	53	12	quality	quality	NOUN
hassl-3074	53	13	,	,	PUNCT
hassl-3074	53	14	determine	determine	VERB
hassl-3074	53	15	new	new	ADJ
hassl-3074	53	16	policies	policy	NOUN
hassl-3074	53	17	,	,	PUNCT
hassl-3074	53	18	and	and	CCONJ
hassl-3074	53	19	add	add	VERB
hassl-3074	53	20	insight	insight	NOUN
hassl-3074	53	21	related	relate	VERB
hassl-3074	53	22	to	to	ADP
hassl-3074	53	23	the	the	DET
hassl-3074	53	24	quality	quality	NOUN
hassl-3074	53	25	of	of	ADP
hassl-3074	53	26	financial	financial	ADJ
hassl-3074	53	27	reports	report	NOUN
hassl-3074	53	28	(	(	PUNCT
hassl-3074	53	29	rudyanto	rudyanto	NOUN
hassl-3074	53	30	,	,	PUNCT
hassl-3074	53	31	2019	2019	NUM
hassl-3074	53	32	)	)	PUNCT
hassl-3074	53	33	.	.	PUNCT
hassl-3074	54	1	in	in	ADP
hassl-3074	54	2	addition	addition	NOUN
hassl-3074	54	3	,	,	PUNCT
hassl-3074	54	4	every	every	DET
hassl-3074	54	5	financial	financial	ADJ
hassl-3074	54	6	manager	manager	NOUN
hassl-3074	54	7	must	must	AUX
hassl-3074	54	8	gain	gain	VERB
hassl-3074	54	9	an	an	DET
hassl-3074	54	10	insight	insight	NOUN
hassl-3074	54	11	into	into	ADP
hassl-3074	54	12	the	the	DET
hassl-3074	54	13	quality	quality	NOUN
hassl-3074	54	14	financial	financial	ADJ
hassl-3074	54	15	statements	statement	NOUN
hassl-3074	54	16	to	to	PART
hassl-3074	54	17	ensure	ensure	VERB
hassl-3074	54	18	that	that	SCONJ
hassl-3074	54	19	the	the	DET
hassl-3074	54	20	submitted	submit	VERB
hassl-3074	54	21	financial	financial	ADJ
hassl-3074	54	22	statements	statement	NOUN
hassl-3074	54	23	are	be	AUX
hassl-3074	54	24	free	free	ADJ
hassl-3074	54	25	from	from	ADP
hassl-3074	54	26	material	material	NOUN
hassl-3074	54	27	misstatement	misstatement	NOUN
hassl-3074	54	28	.	.	PUNCT
hassl-3074	55	1	education	education	NOUN
hassl-3074	55	2	is	be	AUX
hassl-3074	55	3	one	one	NUM
hassl-3074	55	4	indicator	indicator	NOUN
hassl-3074	55	5	of	of	ADP
hassl-3074	55	6	quality	quality	NOUN
hassl-3074	55	7	human	human	ADJ
hassl-3074	55	8	resources	resource	NOUN
hassl-3074	55	9	.	.	PUNCT
hassl-3074	56	1	a	a	DET
hassl-3074	56	2	high	high	ADJ
hassl-3074	56	3	level	level	NOUN
hassl-3074	56	4	of	of	ADP
hassl-3074	56	5	education	education	NOUN
hassl-3074	56	6	can	can	AUX
hassl-3074	56	7	assist	assist	VERB
hassl-3074	56	8	the	the	DET
hassl-3074	56	9	apparatus	apparatus	NOUN
hassl-3074	56	10	in	in	ADP
hassl-3074	56	11	completing	complete	VERB
hassl-3074	56	12	their	their	PRON
hassl-3074	56	13	tasks	task	NOUN
hassl-3074	56	14	,	,	PUNCT
hassl-3074	56	15	including	include	VERB
hassl-3074	56	16	the	the	DET
hassl-3074	56	17	preparation	preparation	NOUN
hassl-3074	56	18	of	of	ADP
hassl-3074	56	19	high	high	ADJ
hassl-3074	56	20	-	-	PUNCT
hassl-3074	56	21	quality	quality	NOUN
hassl-3074	56	22	and	and	CCONJ
hassl-3074	56	23	on	on	ADP
hassl-3074	56	24	-	-	PUNCT
hassl-3074	56	25	time	time	NOUN
hassl-3074	56	26	local	local	ADJ
hassl-3074	56	27	government	government	NOUN
hassl-3074	56	28	budget	budget	NOUN
hassl-3074	56	29	and	and	CCONJ
hassl-3074	56	30	financial	financial	ADJ
hassl-3074	56	31	statements	statement	NOUN
hassl-3074	56	32	(	(	PUNCT
hassl-3074	56	33	erlina	erlina	ADJ
hassl-3074	56	34	,	,	PUNCT
hassl-3074	56	35	tarigan	tarigan	ADJ
hassl-3074	56	36	,	,	PUNCT
hassl-3074	56	37	&	&	CCONJ
hassl-3074	56	38	muda	muda	NOUN
hassl-3074	56	39	,	,	PUNCT
hassl-3074	56	40	2017	2017	NUM
hassl-3074	56	41	)	)	PUNCT
hassl-3074	56	42	.	.	PUNCT
hassl-3074	57	1	furthermore	furthermore	ADV
hassl-3074	57	2	,	,	PUNCT
hassl-3074	57	3	suhardjanto	suhardjanto	NOUN
hassl-3074	57	4	and	and	CCONJ
hassl-3074	57	5	yulianingtyas	yulianingtyas	PROPN
hassl-3074	57	6	(	(	PUNCT
hassl-3074	57	7	2011	2011	NUM
hassl-3074	57	8	)	)	PUNCT
hassl-3074	57	9	revealed	reveal	VERB
hassl-3074	57	10	that	that	SCONJ
hassl-3074	57	11	the	the	DET
hassl-3074	57	12	number	number	NOUN
hassl-3074	57	13	of	of	ADP
hassl-3074	57	14	civil	civil	ADJ
hassl-3074	57	15	servants	servant	NOUN
hassl-3074	57	16	as	as	SCONJ
hassl-3074	57	17	the	the	DET
hassl-3074	57	18	state	state	NOUN
hassl-3074	57	19	apparatus	apparatus	NOUN
hassl-3074	57	20	can	can	AUX
hassl-3074	57	21	serve	serve	VERB
hassl-3074	57	22	as	as	ADP
hassl-3074	57	23	the	the	DET
hassl-3074	57	24	potential	potential	ADJ
hassl-3074	57	25	determinant	determinant	NOUN
hassl-3074	57	26	of	of	ADP
hassl-3074	57	27	the	the	DET
hassl-3074	57	28	quality	quality	NOUN
hassl-3074	57	29	of	of	ADP
hassl-3074	57	30	financial	financial	ADJ
hassl-3074	57	31	statements	statement	NOUN
hassl-3074	57	32	in	in	ADP
hassl-3074	57	33	government	government	NOUN
hassl-3074	57	34	organizations	organization	NOUN
hassl-3074	57	35	.	.	PUNCT
hassl-3074	58	1	the	the	DET
hassl-3074	58	2	number	number	NOUN
hassl-3074	58	3	of	of	ADP
hassl-3074	58	4	civil	civil	ADJ
hassl-3074	58	5	servants	servant	NOUN
hassl-3074	58	6	represents	represent	VERB
hassl-3074	58	7	the	the	DET
hassl-3074	58	8	number	number	NOUN
hassl-3074	58	9	of	of	ADP
hassl-3074	58	10	prioritized	prioritize	VERB
hassl-3074	58	11	affairs	affair	NOUN
hassl-3074	58	12	for	for	ADP
hassl-3074	58	13	local	local	ADJ
hassl-3074	58	14	governments	government	NOUN
hassl-3074	58	15	to	to	PART
hassl-3074	58	16	develop	develop	VERB
hassl-3074	58	17	the	the	DET
hassl-3074	58	18	area	area	NOUN
hassl-3074	58	19	.	.	PUNCT
hassl-3074	59	1	the	the	PRON
hassl-3074	59	2	larger	large	ADJ
hassl-3074	59	3	the	the	DET
hassl-3074	59	4	number	number	NOUN
hassl-3074	59	5	of	of	ADP
hassl-3074	59	6	affairs	affair	NOUN
hassl-3074	59	7	of	of	ADP
hassl-3074	59	8	a	a	DET
hassl-3074	59	9	certain	certain	ADJ
hassl-3074	59	10	region	region	NOUN
hassl-3074	59	11	,	,	PUNCT
hassl-3074	59	12	the	the	DET
hassl-3074	59	13	greater	great	ADJ
hassl-3074	59	14	is	be	AUX
hassl-3074	59	15	the	the	DET
hassl-3074	59	16	number	number	NOUN
hassl-3074	59	17	of	of	ADP
hassl-3074	59	18	civil	civil	ADJ
hassl-3074	59	19	servants	servant	NOUN
hassl-3074	59	20	who	who	PRON
hassl-3074	59	21	shall	shall	AUX
hassl-3074	59	22	prepare	prepare	VERB
hassl-3074	59	23	the	the	DET
hassl-3074	59	24	financial	financial	ADJ
hassl-3074	59	25	reports	report	NOUN
hassl-3074	59	26	of	of	ADP
hassl-3074	59	27	each	each	DET
hassl-3074	59	28	affair	affair	NOUN
hassl-3074	59	29	.	.	PUNCT
hassl-3074	60	1	the	the	DET
hassl-3074	60	2	achievement	achievement	NOUN
hassl-3074	60	3	of	of	ADP
hassl-3074	60	4	good	good	ADJ
hassl-3074	60	5	financial	financial	ADJ
hassl-3074	60	6	reports	report	NOUN
hassl-3074	60	7	can	can	AUX
hassl-3074	60	8	not	not	PART
hassl-3074	60	9	be	be	AUX
hassl-3074	60	10	separated	separate	VERB
hassl-3074	60	11	from	from	ADP
hassl-3074	60	12	the	the	DET
hassl-3074	60	13	rules	rule	NOUN
hassl-3074	60	14	and	and	CCONJ
hassl-3074	60	15	regulations	regulation	NOUN
hassl-3074	60	16	of	of	ADP
hassl-3074	60	17	the	the	DET
hassl-3074	60	18	organization	organization	NOUN
hassl-3074	60	19	.	.	PUNCT
hassl-3074	61	1	an	an	DET
hassl-3074	61	2	organization	organization	NOUN
hassl-3074	61	3	with	with	ADP
hassl-3074	61	4	a	a	DET
hassl-3074	61	5	large	large	ADJ
hassl-3074	61	6	number	number	NOUN
hassl-3074	61	7	of	of	ADP
hassl-3074	61	8	employees	employee	NOUN
hassl-3074	61	9	will	will	AUX
hassl-3074	61	10	generally	generally	ADV
hassl-3074	61	11	apply	apply	VERB
hassl-3074	61	12	many	many	ADJ
hassl-3074	61	13	rules	rule	NOUN
hassl-3074	61	14	and	and	CCONJ
hassl-3074	61	15	regulations	regulation	NOUN
hassl-3074	61	16	,	,	PUNCT
hassl-3074	61	17	but	but	CCONJ
hassl-3074	61	18	this	this	DET
hassl-3074	61	19	larger	large	ADJ
hassl-3074	61	20	number	number	NOUN
hassl-3074	61	21	of	of	ADP
hassl-3074	61	22	employees	employee	NOUN
hassl-3074	61	23	also	also	ADV
hassl-3074	61	24	can	can	AUX
hassl-3074	61	25	better	well	ADV
hassl-3074	61	26	provide	provide	VERB
hassl-3074	61	27	more	more	ADJ
hassl-3074	61	28	public	public	ADJ
hassl-3074	61	29	services	service	NOUN
hassl-3074	61	30	.	.	PUNCT
hassl-3074	62	1	another	another	DET
hassl-3074	62	2	factor	factor	NOUN
hassl-3074	62	3	to	to	PART
hassl-3074	62	4	affect	affect	VERB
hassl-3074	62	5	the	the	DET
hassl-3074	62	6	quality	quality	NOUN
hassl-3074	62	7	of	of	ADP
hassl-3074	62	8	local	local	ADJ
hassl-3074	62	9	government	government	NOUN
hassl-3074	62	10	financial	financial	ADJ
hassl-3074	62	11	statements	statement	NOUN
hassl-3074	62	12	is	be	AUX
hassl-3074	62	13	the	the	DET
hassl-3074	62	14	level	level	NOUN
hassl-3074	62	15	of	of	ADP
hassl-3074	62	16	urbanization	urbanization	NOUN
hassl-3074	62	17	.	.	PUNCT
hassl-3074	63	1	the	the	DET
hassl-3074	63	2	government	government	NOUN
hassl-3074	63	3	needs	need	VERB
hassl-3074	63	4	to	to	PART
hassl-3074	63	5	support	support	VERB
hassl-3074	63	6	the	the	DET
hassl-3074	63	7	increasing	increase	VERB
hassl-3074	63	8	population	population	NOUN
hassl-3074	63	9	in	in	ADP
hassl-3074	63	10	urban	urban	ADJ
hassl-3074	63	11	areas	area	NOUN
hassl-3074	63	12	by	by	ADP
hassl-3074	63	13	implementing	implement	VERB
hassl-3074	63	14	development	development	NOUN
hassl-3074	63	15	programs	program	NOUN
hassl-3074	63	16	to	to	PART
hassl-3074	63	17	empower	empower	VERB
hassl-3074	63	18	the	the	DET
hassl-3074	63	19	population	population	NOUN
hassl-3074	63	20	for	for	ADP
hassl-3074	63	21	the	the	DET
hassl-3074	63	22	good	good	ADJ
hassl-3074	63	23	sake	sake	NOUN
hassl-3074	63	24	of	of	ADP
hassl-3074	63	25	the	the	DET
hassl-3074	63	26	community	community	NOUN
hassl-3074	63	27	.	.	PUNCT
hassl-3074	64	1	development	development	NOUN
hassl-3074	64	2	programs	program	NOUN
hassl-3074	64	3	in	in	ADP
hassl-3074	64	4	some	some	DET
hassl-3074	64	5	developed	develop	VERB
hassl-3074	64	6	areas	area	NOUN
hassl-3074	64	7	are	be	AUX
hassl-3074	64	8	the	the	DET
hassl-3074	64	9	right	right	ADJ
hassl-3074	64	10	answer	answer	NOUN
hassl-3074	64	11	to	to	AUX
hassl-3074	64	12	trigger	trigger	VERB
hassl-3074	64	13	economic	economic	ADJ
hassl-3074	64	14	growth	growth	NOUN
hassl-3074	64	15	.	.	PUNCT
hassl-3074	65	1	the	the	DET
hassl-3074	65	2	better	well	ADJ
hassl-3074	65	3	development	development	NOUN
hassl-3074	65	4	programs	program	NOUN
hassl-3074	65	5	resulted	result	VERB
hassl-3074	65	6	in	in	ADP
hassl-3074	65	7	a	a	DET
hassl-3074	65	8	higher	high	ADJ
hassl-3074	65	9	level	level	NOUN
hassl-3074	65	10	of	of	ADP
hassl-3074	65	11	financial	financial	ADJ
hassl-3074	65	12	statement	statement	NOUN
hassl-3074	65	13	compliance	compliance	NOUN
hassl-3074	65	14	of	of	ADP
hassl-3074	65	15	the	the	DET
hassl-3074	65	16	metropolitan	metropolitan	ADJ
hassl-3074	65	17	areas	area	NOUN
hassl-3074	65	18	to	to	ADP
hassl-3074	65	19	the	the	DET
hassl-3074	65	20	government	government	NOUN
hassl-3074	65	21	standards	standard	NOUN
hassl-3074	65	22	.	.	PUNCT
hassl-3074	66	1	as	as	ADP
hassl-3074	66	2	a	a	DET
hassl-3074	66	3	result	result	NOUN
hassl-3074	66	4	,	,	PUNCT
hassl-3074	66	5	urban	urban	ADJ
hassl-3074	66	6	areas	area	NOUN
hassl-3074	66	7	serve	serve	VERB
hassl-3074	66	8	as	as	ADP
hassl-3074	66	9	a	a	DET
hassl-3074	66	10	magnetic	magnetic	ADJ
hassl-3074	66	11	attraction	attraction	NOUN
hassl-3074	66	12	for	for	ADP
hassl-3074	66	13	people	people	NOUN
hassl-3074	66	14	who	who	PRON
hassl-3074	66	15	have	have	VERB
hassl-3074	66	16	higher	high	ADJ
hassl-3074	66	17	education	education	NOUN
hassl-3074	66	18	,	,	PUNCT
hassl-3074	66	19	which	which	PRON
hassl-3074	66	20	eventually	eventually	ADV
hassl-3074	66	21	leads	lead	VERB
hassl-3074	66	22	to	to	ADP
hassl-3074	66	23	higher	high	ADJ
hassl-3074	66	24	and	and	CCONJ
hassl-3074	66	25	progressive	progressive	ADJ
hassl-3074	66	26	demands	demand	NOUN
hassl-3074	66	27	for	for	ADP
hassl-3074	66	28	public	public	ADJ
hassl-3074	66	29	,	,	PUNCT
hassl-3074	66	30	social	social	ADJ
hassl-3074	66	31	,	,	PUNCT
hassl-3074	66	32	and	and	CCONJ
hassl-3074	66	33	economic	economic	ADJ
hassl-3074	66	34	reform	reform	NOUN
hassl-3074	66	35	agendas	agenda	NOUN
hassl-3074	66	36	in	in	ADP
hassl-3074	66	37	the	the	DET
hassl-3074	66	38	densely	densely	ADV
hassl-3074	66	39	populated	populated	ADJ
hassl-3074	66	40	urban	urban	ADJ
hassl-3074	66	41	areas	area	NOUN
hassl-3074	66	42	(	(	PUNCT
hassl-3074	66	43	ratmono	ratmono	PROPN
hassl-3074	66	44	,	,	PUNCT
hassl-3074	66	45	2013	2013	NUM
hassl-3074	66	46	)	)	PUNCT
hassl-3074	66	47	.	.	PUNCT
hassl-3074	67	1	thus	thus	ADV
hassl-3074	67	2	,	,	PUNCT
hassl-3074	67	3	urbanization	urbanization	NOUN
hassl-3074	67	4	is	be	AUX
hassl-3074	67	5	a	a	DET
hassl-3074	67	6	natural	natural	ADJ
hassl-3074	67	7	process	process	NOUN
hassl-3074	67	8	of	of	ADP
hassl-3074	67	9	change	change	NOUN
hassl-3074	67	10	to	to	PART
hassl-3074	67	11	improve	improve	VERB
hassl-3074	67	12	the	the	DET
hassl-3074	67	13	quality	quality	NOUN
hassl-3074	67	14	of	of	ADP
hassl-3074	67	15	financial	financial	ADJ
hassl-3074	67	16	statements	statement	NOUN
hassl-3074	67	17	.	.	PUNCT
hassl-3074	68	1	broadly	broadly	ADV
hassl-3074	68	2	speaking	speak	VERB
hassl-3074	68	3	,	,	PUNCT
hassl-3074	68	4	this	this	DET
hassl-3074	68	5	study	study	NOUN
hassl-3074	68	6	examined	examine	VERB
hassl-3074	68	7	several	several	ADJ
hassl-3074	68	8	key	key	ADJ
hassl-3074	68	9	variables	variable	NOUN
hassl-3074	68	10	assumed	assume	VERB
hassl-3074	68	11	to	to	PART
hassl-3074	68	12	affect	affect	VERB
hassl-3074	68	13	the	the	DET
hassl-3074	68	14	quality	quality	NOUN
hassl-3074	68	15	of	of	ADP
hassl-3074	68	16	indonesian	indonesian	ADJ
hassl-3074	68	17	local	local	ADJ
hassl-3074	68	18	government	government	NOUN
hassl-3074	68	19	financial	financial	ADJ
hassl-3074	68	20	statements	statement	NOUN
hassl-3074	68	21	.	.	PUNCT
hassl-3074	69	1	three	three	NUM
hassl-3074	69	2	main	main	ADJ
hassl-3074	69	3	important	important	ADJ
hassl-3074	69	4	aspects	aspect	NOUN
hassl-3074	69	5	were	be	AUX
hassl-3074	69	6	addressed	address	VERB
hassl-3074	69	7	in	in	ADP
hassl-3074	69	8	this	this	DET
hassl-3074	69	9	study	study	NOUN
hassl-3074	69	10	.	.	PUNCT
hassl-3074	70	1	first	first	ADV
hassl-3074	70	2	,	,	PUNCT
hassl-3074	70	3	this	this	DET
hassl-3074	70	4	study	study	NOUN
hassl-3074	70	5	used	use	VERB
hassl-3074	70	6	an	an	DET
hassl-3074	70	7	institutional	institutional	ADJ
hassl-3074	70	8	isomorphism	isomorphism	NOUN
hassl-3074	70	9	theory	theory	NOUN
hassl-3074	70	10	to	to	PART
hassl-3074	70	11	examine	examine	VERB
hassl-3074	70	12	the	the	DET
hassl-3074	70	13	quality	quality	NOUN
hassl-3074	70	14	of	of	ADP
hassl-3074	70	15	local	local	ADJ
hassl-3074	70	16	government	government	NOUN
hassl-3074	70	17	financial	financial	ADJ
hassl-3074	70	18	statements	statement	NOUN
hassl-3074	70	19	,	,	PUNCT
hassl-3074	70	20	since	since	SCONJ
hassl-3074	70	21	this	this	DET
hassl-3074	70	22	theory	theory	NOUN
hassl-3074	70	23	had	have	VERB
hassl-3074	70	24	a	a	DET
hassl-3074	70	25	perspective	perspective	NOUN
hassl-3074	70	26	broader	broad	ADJ
hassl-3074	70	27	than	than	ADP
hassl-3074	70	28	other	other	ADJ
hassl-3074	70	29	theories	theory	NOUN
hassl-3074	70	30	,	,	PUNCT
hassl-3074	70	31	especially	especially	ADV
hassl-3074	70	32	to	to	PART
hassl-3074	70	33	examine	examine	VERB
hassl-3074	70	34	the	the	DET
hassl-3074	70	35	quality	quality	NOUN
hassl-3074	70	36	of	of	ADP
hassl-3074	70	37	local	local	ADJ
hassl-3074	70	38	government	government	NOUN
hassl-3074	70	39	financial	financial	ADJ
hassl-3074	70	40	statements	statement	NOUN
hassl-3074	70	41	(	(	PUNCT
hassl-3074	70	42	martínez	martínez	NOUN
hassl-3074	70	43	-	-	PUNCT
hassl-3074	70	44	ferrero	ferrero	PROPN
hassl-3074	70	45	&	&	CCONJ
hassl-3074	70	46	garcía	garcía	ADJ
hassl-3074	70	47	-	-	PUNCT
hassl-3074	70	48	sánchez	sánchez	NOUN
hassl-3074	70	49	,	,	PUNCT
hassl-3074	70	50	2017	2017	NUM
hassl-3074	70	51	)	)	PUNCT
hassl-3074	70	52	.	.	PUNCT
hassl-3074	71	1	second	second	ADJ
hassl-3074	71	2	,	,	PUNCT
hassl-3074	71	3	this	this	DET
hassl-3074	71	4	research	research	NOUN
hassl-3074	71	5	was	be	AUX
hassl-3074	71	6	conducted	conduct	VERB
hassl-3074	71	7	in	in	ADP
hassl-3074	71	8	indonesia	indonesia	PROPN
hassl-3074	71	9	,	,	PUNCT
hassl-3074	71	10	since	since	SCONJ
hassl-3074	71	11	this	this	DET
hassl-3074	71	12	country	country	NOUN
hassl-3074	71	13	is	be	AUX
hassl-3074	71	14	known	know	VERB
hassl-3074	71	15	for	for	ADP
hassl-3074	71	16	its	its	PRON
hassl-3074	71	17	unique	unique	ADJ
hassl-3074	71	18	government	government	NOUN
hassl-3074	71	19	structure	structure	NOUN
hassl-3074	71	20	consisting	consist	VERB
hassl-3074	71	21	of	of	ADP
hassl-3074	71	22	some	some	DET
hassl-3074	71	23	tiers	tier	NOUN
hassl-3074	71	24	,	,	PUNCT
hassl-3074	71	25	ranging	range	VERB
hassl-3074	71	26	from	from	ADP
hassl-3074	71	27	the	the	DET
hassl-3074	71	28	central	central	ADJ
hassl-3074	71	29	government	government	NOUN
hassl-3074	71	30	,	,	PUNCT
hassl-3074	71	31	provincial	provincial	ADJ
hassl-3074	71	32	government	government	NOUN
hassl-3074	71	33	,	,	PUNCT
hassl-3074	71	34	and	and	CCONJ
hassl-3074	71	35	local	local	ADJ
hassl-3074	71	36	government	government	NOUN
hassl-3074	71	37	that	that	PRON
hassl-3074	71	38	manages	manage	VERB
hassl-3074	71	39	districts	district	NOUN
hassl-3074	71	40	and	and	CCONJ
hassl-3074	71	41	municipalities	municipality	NOUN
hassl-3074	71	42	.	.	PUNCT
hassl-3074	72	1	this	this	DET
hassl-3074	72	2	study	study	NOUN
hassl-3074	72	3	focused	focus	VERB
hassl-3074	72	4	on	on	ADP
hassl-3074	72	5	the	the	DET
hassl-3074	72	6	financial	financial	ADJ
hassl-3074	72	7	statements	statement	NOUN
hassl-3074	72	8	of	of	ADP
hassl-3074	72	9	the	the	DET
hassl-3074	72	10	district	district	NOUN
hassl-3074	72	11	and	and	CCONJ
hassl-3074	72	12	municipal	municipal	ADJ
hassl-3074	72	13	levels	level	NOUN
hassl-3074	72	14	,	,	PUNCT
hassl-3074	72	15	which	which	PRON
hassl-3074	72	16	in	in	ADP
hassl-3074	72	17	this	this	DET
hassl-3074	72	18	study	study	NOUN
hassl-3074	72	19	are	be	AUX
hassl-3074	72	20	referred	refer	VERB
hassl-3074	72	21	to	to	ADP
hassl-3074	72	22	as	as	ADP
hassl-3074	72	23	local	local	ADJ
hassl-3074	72	24	governments	government	NOUN
hassl-3074	72	25	.	.	PUNCT
hassl-3074	73	1	third	third	ADV
hassl-3074	73	2	,	,	PUNCT
hassl-3074	73	3	this	this	DET
hassl-3074	73	4	study	study	NOUN
hassl-3074	73	5	used	use	VERB
hassl-3074	73	6	the	the	DET
hassl-3074	73	7	number	number	NOUN
hassl-3074	73	8	of	of	ADP
hassl-3074	73	9	civil	civil	ADJ
hassl-3074	73	10	servants	servant	NOUN
hassl-3074	73	11	working	work	VERB
hassl-3074	73	12	in	in	ADP
hassl-3074	73	13	local	local	ADJ
hassl-3074	73	14	governments	government	NOUN
hassl-3074	73	15	as	as	ADP
hassl-3074	73	16	one	one	NUM
hassl-3074	73	17	of	of	ADP
hassl-3074	73	18	the	the	DET
hassl-3074	73	19	predictor	predictor	NOUN
hassl-3074	73	20	variables	variable	NOUN
hassl-3074	73	21	.	.	PUNCT
hassl-3074	74	1	the	the	DET
hassl-3074	74	2	use	use	NOUN
hassl-3074	74	3	of	of	ADP
hassl-3074	74	4	a	a	DET
hassl-3074	74	5	predictive	predictive	ADJ
hassl-3074	74	6	variable	variable	NOUN
hassl-3074	74	7	aimed	aim	VERB
hassl-3074	74	8	to	to	PART
hassl-3074	74	9	measure	measure	VERB
hassl-3074	74	10	the	the	DET
hassl-3074	74	11	effect	effect	NOUN
hassl-3074	74	12	of	of	ADP
hassl-3074	74	13	a	a	DET
hassl-3074	74	14	reduction	reduction	NOUN
hassl-3074	74	15	in	in	ADP
hassl-3074	74	16	the	the	DET
hassl-3074	74	17	number	number	NOUN
hassl-3074	74	18	of	of	ADP
hassl-3074	74	19	employees	employee	NOUN
hassl-3074	74	20	in	in	ADP
hassl-3074	74	21	each	each	DET
hassl-3074	74	22	local	local	ADJ
hassl-3074	74	23	government	government	NOUN
hassl-3074	74	24	in	in	ADP
hassl-3074	74	25	indonesia	indonesia	PROPN
hassl-3074	74	26	due	due	ADP
hassl-3074	74	27	to	to	ADP
hassl-3074	74	28	the	the	DET
hassl-3074	74	29	introduction	introduction	NOUN
hassl-3074	74	30	of	of	ADP
hassl-3074	74	31	information	information	NOUN
hassl-3074	74	32	technology	technology	NOUN
hassl-3074	74	33	in	in	ADP
hassl-3074	74	34	local	local	ADJ
hassl-3074	74	35	governments	government	NOUN
hassl-3074	74	36	.	.	PUNCT
hassl-3074	75	1	2	2	X
hassl-3074	75	2	.	.	X
hassl-3074	75	3	literature	literature	NOUN
hassl-3074	75	4	review	review	PROPN
hassl-3074	75	5	and	and	CCONJ
hassl-3074	75	6	hypotheses	hypothese	VERB
hassl-3074	75	7	development	development	NOUN
hassl-3074	75	8	2.1	2.1	NUM
hassl-3074	75	9	.	.	PUNCT
hassl-3074	76	1	previous	previous	ADJ
hassl-3074	76	2	studies	study	NOUN
hassl-3074	76	3	and	and	CCONJ
hassl-3074	76	4	discussion	discussion	NOUN
hassl-3074	76	5	of	of	ADP
hassl-3074	76	6	institutional	institutional	ADJ
hassl-3074	76	7	theory	theory	NOUN
hassl-3074	76	8	according	accord	VERB
hassl-3074	76	9	to	to	ADP
hassl-3074	76	10	dimaggio	dimaggio	PROPN
hassl-3074	76	11	and	and	CCONJ
hassl-3074	76	12	powell	powell	PROPN
hassl-3074	76	13	(	(	PUNCT
hassl-3074	76	14	1983	1983	NUM
hassl-3074	76	15	)	)	PUNCT
hassl-3074	76	16	,	,	PUNCT
hassl-3074	76	17	organizations	organization	NOUN
hassl-3074	76	18	are	be	AUX
hassl-3074	76	19	formed	form	VERB
hassl-3074	76	20	by	by	ADP
hassl-3074	76	21	the	the	DET
hassl-3074	76	22	surrounding	surround	VERB
hassl-3074	76	23	institutional	institutional	ADJ
hassl-3074	76	24	environment	environment	NOUN
hassl-3074	76	25	.	.	PUNCT
hassl-3074	77	1	influential	influential	ADJ
hassl-3074	77	2	ideas	idea	NOUN
hassl-3074	77	3	from	from	ADP
hassl-3074	77	4	the	the	DET
hassl-3074	77	5	surrounding	surround	VERB
hassl-3074	77	6	area	area	NOUN
hassl-3074	77	7	are	be	AUX
hassl-3074	77	8	institutionalized	institutionalize	VERB
hassl-3074	77	9	and	and	CCONJ
hassl-3074	77	10	considered	consider	VERB
hassl-3074	77	11	valid	valid	ADJ
hassl-3074	77	12	and	and	CCONJ
hassl-3074	77	13	accepted	accept	VERB
hassl-3074	77	14	as	as	ADP
hassl-3074	77	15	the	the	DET
hassl-3074	77	16	way	way	NOUN
hassl-3074	77	17	of	of	ADP
hassl-3074	77	18	thinking	thinking	NOUN
hassl-3074	77	19	of	of	ADP
hassl-3074	77	20	the	the	DET
hassl-3074	77	21	organization	organization	NOUN
hassl-3074	77	22	.	.	PUNCT
hassl-3074	78	1	to	to	PART
hassl-3074	78	2	legitimate	legitimate	VERB
hassl-3074	78	3	this	this	DET
hassl-3074	78	4	way	way	NOUN
hassl-3074	78	5	of	of	ADP
hassl-3074	78	6	thinking	thinking	NOUN
hassl-3074	78	7	,	,	PUNCT
hassl-3074	78	8	the	the	DET
hassl-3074	78	9	organizations	organization	NOUN
hassl-3074	78	10	apply	apply	VERB
hassl-3074	78	11	some	some	DET
hassl-3074	78	12	pressure	pressure	NOUN
hassl-3074	78	13	by	by	ADP
hassl-3074	78	14	way	way	NOUN
hassl-3074	78	15	of	of	ADP
hassl-3074	78	16	producing	produce	VERB
hassl-3074	78	17	qualitative	qualitative	ADJ
hassl-3074	78	18	regulations	regulation	NOUN
hassl-3074	78	19	and	and	CCONJ
hassl-3074	78	20	statements	statement	NOUN
hassl-3074	78	21	.	.	PUNCT
hassl-3074	79	1	there	there	PRON
hassl-3074	79	2	have	have	AUX
hassl-3074	79	3	been	be	AUX
hassl-3074	79	4	many	many	ADJ
hassl-3074	79	5	studies	study	NOUN
hassl-3074	79	6	on	on	ADP
hassl-3074	79	7	the	the	DET
hassl-3074	79	8	quality	quality	NOUN
hassl-3074	79	9	of	of	ADP
hassl-3074	79	10	financial	financial	ADJ
hassl-3074	79	11	statements	statement	NOUN
hassl-3074	79	12	in	in	ADP
hassl-3074	79	13	public	public	ADJ
hassl-3074	79	14	sector	sector	NOUN
hassl-3074	79	15	organizations	organization	NOUN
hassl-3074	79	16	by	by	ADP
hassl-3074	79	17	adopting	adopt	VERB
hassl-3074	79	18	various	various	ADJ
hassl-3074	79	19	basic	basic	ADJ
hassl-3074	79	20	theories	theory	NOUN
hassl-3074	79	21	,	,	PUNCT
hassl-3074	79	22	for	for	ADP
hassl-3074	79	23	example	example	NOUN
hassl-3074	79	24	,	,	PUNCT
hassl-3074	79	25	legitimacy	legitimacy	NOUN
hassl-3074	79	26	theory	theory	NOUN
hassl-3074	79	27	(	(	PUNCT
hassl-3074	79	28	ali	ali	PROPN
hassl-3074	79	29	,	,	PUNCT
hassl-3074	79	30	lodhia	lodhia	PROPN
hassl-3074	79	31	,	,	PUNCT
hassl-3074	79	32	&	&	CCONJ
hassl-3074	79	33	narayan	narayan	PROPN
hassl-3074	79	34	,	,	PUNCT
hassl-3074	79	35	2021	2021	NUM
hassl-3074	79	36	;	;	PUNCT
hassl-3074	79	37	deegan	deegan	PROPN
hassl-3074	79	38	,	,	PUNCT
hassl-3074	79	39	2019	2019	NUM
hassl-3074	79	40	;	;	PUNCT
hassl-3074	79	41	hassan	hassan	PROPN
hassl-3074	79	42	&	&	CCONJ
hassl-3074	79	43	guo	guo	PROPN
hassl-3074	79	44	,	,	PUNCT
hassl-3074	79	45	2017	2017	NUM
hassl-3074	79	46	)	)	PUNCT
hassl-3074	79	47	stakeholder	stakeholder	NOUN
hassl-3074	79	48	theory	theory	NOUN
hassl-3074	79	49	(	(	PUNCT
hassl-3074	79	50	beske	beske	ADJ
hassl-3074	79	51	,	,	PUNCT
hassl-3074	79	52	haustein	haustein	ADJ
hassl-3074	79	53	,	,	PUNCT
hassl-3074	79	54	&	&	CCONJ
hassl-3074	79	55	lorson	lorson	PROPN
hassl-3074	79	56	,	,	PUNCT
hassl-3074	79	57	2020	2020	NUM
hassl-3074	79	58	;	;	PUNCT
hassl-3074	79	59	rudyanto	rudyanto	PROPN
hassl-3074	79	60	.	.	PROPN
hassl-3074	79	61	&	&	CCONJ
hassl-3074	79	62	siregar	siregar	NOUN
hassl-3074	79	63	,	,	PUNCT
hassl-3074	79	64	2018	2018	NUM
hassl-3074	79	65	;	;	PUNCT
hassl-3074	79	66	zhang	zhang	PROPN
hassl-3074	79	67	,	,	PUNCT
hassl-3074	79	68	chong	chong	PROPN
hassl-3074	79	69	,	,	PUNCT
hassl-3074	79	70	&	&	CCONJ
hassl-3074	79	71	jia	jia	PROPN
hassl-3074	79	72	,	,	PUNCT
hassl-3074	79	73	2019	2019	NUM
hassl-3074	79	74	)	)	PUNCT
hassl-3074	79	75	agency	agency	NOUN
hassl-3074	79	76	theory	theory	NOUN
hassl-3074	79	77	(	(	PUNCT
hassl-3074	79	78	goebel	goebel	NOUN
hassl-3074	79	79	,	,	PUNCT
hassl-3074	79	80	2019	2019	NUM
hassl-3074	79	81	;	;	PUNCT
hassl-3074	79	82	nirwana	nirwana	PROPN
hassl-3074	79	83	&	&	CCONJ
hassl-3074	79	84	haliah	haliah	PROPN
hassl-3074	79	85	,	,	PUNCT
hassl-3074	79	86	2018	2018	NUM
hassl-3074	79	87	;	;	PUNCT
hassl-3074	79	88	shahzad	shahzad	PROPN
hassl-3074	79	89	,	,	PUNCT
hassl-3074	79	90	rehman	rehman	PROPN
hassl-3074	79	91	,	,	PUNCT
hassl-3074	79	92	hanif	hanif	PROPN
hassl-3074	79	93	,	,	PUNCT
hassl-3074	79	94	asim	asim	PROPN
hassl-3074	79	95	,	,	PUNCT
hassl-3074	79	96	&	&	CCONJ
hassl-3074	79	97	baig	baig	PROPN
hassl-3074	79	98	,	,	PUNCT
hassl-3074	79	99	2019	2019	NUM
hassl-3074	79	100	)	)	PUNCT
hassl-3074	79	101	stewardship	stewardship	NOUN
hassl-3074	79	102	theory	theory	NOUN
hassl-3074	79	103	(	(	PUNCT
hassl-3074	79	104	camilleri	camilleri	PROPN
hassl-3074	79	105	,	,	PUNCT
hassl-3074	79	106	2018	2018	NUM
hassl-3074	79	107	;	;	PUNCT
hassl-3074	79	108	dumay	dumay	PROPN
hassl-3074	79	109	&	&	CCONJ
hassl-3074	79	110	cai	cai	PROPN
hassl-3074	79	111	,	,	PUNCT
hassl-3074	79	112	humanities	humanity	NOUN
hassl-3074	79	113	and	and	CCONJ
hassl-3074	79	114	social	social	ADJ
hassl-3074	79	115	sciences	science	NOUN
hassl-3074	79	116	letters	letter	NOUN
hassl-3074	79	117	,	,	PUNCT
hassl-3074	79	118	2022	2022	NUM
hassl-3074	79	119	,	,	PUNCT
hassl-3074	79	120	10(3	10(3	NUM
hassl-3074	79	121	):	):	PUNCT
hassl-3074	79	122	336	336	NUM
hassl-3074	79	123	-	-	SYM
hassl-3074	79	124	355	355	NUM
hassl-3074	79	125	339	339	NUM
hassl-3074	79	126	©	©	PROPN
hassl-3074	79	127	2022	2022	NUM
hassl-3074	79	128	conscientia	conscientia	PROPN
hassl-3074	79	129	beam	beam	PROPN
hassl-3074	79	130	.	.	PUNCT
hassl-3074	80	1	all	all	DET
hassl-3074	80	2	rights	right	NOUN
hassl-3074	80	3	reserved	reserve	VERB
hassl-3074	80	4	.	.	PUNCT
hassl-3074	81	1	2015	2015	NUM
hassl-3074	81	2	)	)	PUNCT
hassl-3074	81	3	institutional	institutional	ADJ
hassl-3074	81	4	theory	theory	NOUN
hassl-3074	81	5	(	(	PUNCT
hassl-3074	81	6	carungu	carungu	X
hassl-3074	81	7	,	,	PUNCT
hassl-3074	81	8	di	di	X
hassl-3074	81	9	pietra	pietra	PROPN
hassl-3074	81	10	,	,	PUNCT
hassl-3074	81	11	&	&	CCONJ
hassl-3074	81	12	molinari	molinari	PROPN
hassl-3074	81	13	,	,	PUNCT
hassl-3074	81	14	2021	2021	NUM
hassl-3074	81	15	;	;	PUNCT
hassl-3074	81	16	simoni	simoni	PROPN
hassl-3074	81	17	,	,	PUNCT
hassl-3074	81	18	bini	bini	PROPN
hassl-3074	81	19	,	,	PUNCT
hassl-3074	81	20	&	&	CCONJ
hassl-3074	81	21	bellucci	bellucci	PROPN
hassl-3074	81	22	,	,	PUNCT
hassl-3074	81	23	2020	2020	NUM
hassl-3074	81	24	;	;	PUNCT
hassl-3074	81	25	vitolla	vitolla	NOUN
hassl-3074	81	26	,	,	PUNCT
hassl-3074	81	27	raimo	raimo	VERB
hassl-3074	81	28	,	,	PUNCT
hassl-3074	81	29	rubino	rubino	NOUN
hassl-3074	81	30	,	,	PUNCT
hassl-3074	81	31	&	&	CCONJ
hassl-3074	81	32	garzoni	garzoni	NOUN
hassl-3074	81	33	,	,	PUNCT
hassl-3074	81	34	2020	2020	NUM
hassl-3074	81	35	)	)	PUNCT
hassl-3074	81	36	.	.	PUNCT
hassl-3074	82	1	of	of	ADP
hassl-3074	82	2	these	these	DET
hassl-3074	82	3	several	several	ADJ
hassl-3074	82	4	theories	theory	NOUN
hassl-3074	82	5	,	,	PUNCT
hassl-3074	82	6	agency	agency	NOUN
hassl-3074	82	7	theory	theory	NOUN
hassl-3074	82	8	and	and	CCONJ
hassl-3074	82	9	institutional	institutional	ADJ
hassl-3074	82	10	theory	theory	NOUN
hassl-3074	82	11	are	be	AUX
hassl-3074	82	12	the	the	DET
hassl-3074	82	13	most	most	ADV
hassl-3074	82	14	frequently	frequently	ADV
hassl-3074	82	15	used	use	VERB
hassl-3074	82	16	theories	theory	NOUN
hassl-3074	82	17	to	to	PART
hassl-3074	82	18	predict	predict	VERB
hassl-3074	82	19	potential	potential	ADJ
hassl-3074	82	20	factors	factor	NOUN
hassl-3074	82	21	that	that	PRON
hassl-3074	82	22	affect	affect	VERB
hassl-3074	82	23	financial	financial	ADJ
hassl-3074	82	24	statements	statement	NOUN
hassl-3074	82	25	.	.	PUNCT
hassl-3074	83	1	institutional	institutional	ADJ
hassl-3074	83	2	theory	theory	NOUN
hassl-3074	83	3	is	be	AUX
hassl-3074	83	4	known	know	VERB
hassl-3074	83	5	for	for	ADP
hassl-3074	83	6	its	its	PRON
hassl-3074	83	7	assertion	assertion	NOUN
hassl-3074	83	8	of	of	ADP
hassl-3074	83	9	organizations	organization	NOUN
hassl-3074	83	10	as	as	ADP
hassl-3074	83	11	mere	mere	ADJ
hassl-3074	83	12	symbols	symbol	NOUN
hassl-3074	83	13	and	and	CCONJ
hassl-3074	83	14	rituals	ritual	NOUN
hassl-3074	83	15	.	.	PUNCT
hassl-3074	84	1	in	in	ADP
hassl-3074	84	2	terms	term	NOUN
hassl-3074	84	3	of	of	ADP
hassl-3074	84	4	organizational	organizational	ADJ
hassl-3074	84	5	studies	study	NOUN
hassl-3074	84	6	,	,	PUNCT
hassl-3074	84	7	many	many	ADJ
hassl-3074	84	8	researchers	researcher	NOUN
hassl-3074	84	9	have	have	AUX
hassl-3074	84	10	often	often	ADV
hassl-3074	84	11	used	use	VERB
hassl-3074	84	12	the	the	DET
hassl-3074	84	13	institutional	institutional	ADJ
hassl-3074	84	14	theory	theory	NOUN
hassl-3074	84	15	as	as	ADP
hassl-3074	84	16	the	the	DET
hassl-3074	84	17	basic	basic	ADJ
hassl-3074	84	18	research	research	NOUN
hassl-3074	84	19	framework	framework	NOUN
hassl-3074	84	20	.	.	PUNCT
hassl-3074	85	1	institutional	institutional	ADJ
hassl-3074	85	2	theory	theory	NOUN
hassl-3074	85	3	means	mean	VERB
hassl-3074	85	4	that	that	SCONJ
hassl-3074	85	5	the	the	DET
hassl-3074	85	6	existence	existence	NOUN
hassl-3074	85	7	of	of	ADP
hassl-3074	85	8	an	an	DET
hassl-3074	85	9	organization	organization	NOUN
hassl-3074	85	10	is	be	AUX
hassl-3074	85	11	influenced	influence	VERB
hassl-3074	85	12	by	by	ADP
hassl-3074	85	13	normative	normative	ADJ
hassl-3074	85	14	pressures	pressure	NOUN
hassl-3074	85	15	arising	arise	VERB
hassl-3074	85	16	from	from	ADP
hassl-3074	85	17	external	external	ADJ
hassl-3074	85	18	or	or	CCONJ
hassl-3074	85	19	internal	internal	ADJ
hassl-3074	85	20	sources	source	NOUN
hassl-3074	85	21	(	(	PUNCT
hassl-3074	85	22	hyatt	hyatt	PROPN
hassl-3074	85	23	&	&	CCONJ
hassl-3074	85	24	berente	berente	PROPN
hassl-3074	85	25	,	,	PUNCT
hassl-3074	85	26	2017	2017	NUM
hassl-3074	85	27	)	)	PUNCT
hassl-3074	85	28	.	.	PUNCT
hassl-3074	86	1	institutional	institutional	ADJ
hassl-3074	86	2	theory	theory	NOUN
hassl-3074	86	3	is	be	AUX
hassl-3074	86	4	usually	usually	ADV
hassl-3074	86	5	referred	refer	VERB
hassl-3074	86	6	to	to	ADP
hassl-3074	86	7	as	as	ADP
hassl-3074	86	8	explaining	explain	VERB
hassl-3074	86	9	action	action	NOUN
hassl-3074	86	10	and	and	CCONJ
hassl-3074	86	11	decision	decision	NOUN
hassl-3074	86	12	-	-	PUNCT
hassl-3074	86	13	making	making	NOUN
hassl-3074	86	14	in	in	ADP
hassl-3074	86	15	a	a	DET
hassl-3074	86	16	public	public	ADJ
hassl-3074	86	17	organization	organization	NOUN
hassl-3074	86	18	(	(	PUNCT
hassl-3074	86	19	alvesson	alvesson	NOUN
hassl-3074	86	20	&	&	CCONJ
hassl-3074	86	21	spicer	spicer	PROPN
hassl-3074	86	22	,	,	PUNCT
hassl-3074	86	23	2019	2019	NUM
hassl-3074	86	24	)	)	PUNCT
hassl-3074	86	25	.	.	PUNCT
hassl-3074	87	1	the	the	DET
hassl-3074	87	2	institutional	institutional	ADJ
hassl-3074	87	3	theory	theory	NOUN
hassl-3074	87	4	also	also	ADV
hassl-3074	87	5	states	state	VERB
hassl-3074	87	6	that	that	SCONJ
hassl-3074	87	7	institutions	institution	NOUN
hassl-3074	87	8	outside	outside	ADP
hassl-3074	87	9	the	the	DET
hassl-3074	87	10	organization	organization	NOUN
hassl-3074	87	11	may	may	AUX
hassl-3074	87	12	influence	influence	VERB
hassl-3074	87	13	organizational	organizational	ADJ
hassl-3074	87	14	behavior	behavior	NOUN
hassl-3074	87	15	or	or	CCONJ
hassl-3074	87	16	decisions	decision	NOUN
hassl-3074	87	17	taken	take	VERB
hassl-3074	87	18	by	by	ADP
hassl-3074	87	19	the	the	DET
hassl-3074	87	20	organization	organization	NOUN
hassl-3074	87	21	.	.	PUNCT
hassl-3074	88	1	the	the	DET
hassl-3074	88	2	institutional	institutional	ADJ
hassl-3074	88	3	theory	theory	NOUN
hassl-3074	88	4	explains	explain	VERB
hassl-3074	88	5	that	that	SCONJ
hassl-3074	88	6	organizations	organization	NOUN
hassl-3074	88	7	that	that	PRON
hassl-3074	88	8	prioritize	prioritize	VERB
hassl-3074	88	9	legitimacy	legitimacy	NOUN
hassl-3074	88	10	will	will	AUX
hassl-3074	88	11	tend	tend	VERB
hassl-3074	88	12	to	to	PART
hassl-3074	88	13	try	try	VERB
hassl-3074	88	14	to	to	PART
hassl-3074	88	15	conform	conform	VERB
hassl-3074	88	16	to	to	ADP
hassl-3074	88	17	external	external	ADJ
hassl-3074	88	18	expectations	expectation	NOUN
hassl-3074	88	19	or	or	CCONJ
hassl-3074	88	20	social	social	ADJ
hassl-3074	88	21	expectations	expectation	NOUN
hassl-3074	88	22	where	where	SCONJ
hassl-3074	88	23	the	the	DET
hassl-3074	88	24	organization	organization	NOUN
hassl-3074	88	25	is	be	AUX
hassl-3074	88	26	located	locate	VERB
hassl-3074	88	27	.	.	PUNCT
hassl-3074	89	1	as	as	ADP
hassl-3074	89	2	a	a	DET
hassl-3074	89	3	result	result	NOUN
hassl-3074	89	4	of	of	ADP
hassl-3074	89	5	the	the	DET
hassl-3074	89	6	adjustment	adjustment	NOUN
hassl-3074	89	7	to	to	ADP
hassl-3074	89	8	external	external	ADJ
hassl-3074	89	9	or	or	CCONJ
hassl-3074	89	10	social	social	ADJ
hassl-3074	89	11	expectations	expectation	NOUN
hassl-3074	89	12	,	,	PUNCT
hassl-3074	89	13	organizations	organization	NOUN
hassl-3074	89	14	tend	tend	VERB
hassl-3074	89	15	to	to	PART
hassl-3074	89	16	separate	separate	VERB
hassl-3074	89	17	their	their	PRON
hassl-3074	89	18	internal	internal	ADJ
hassl-3074	89	19	activities	activity	NOUN
hassl-3074	89	20	and	and	CCONJ
hassl-3074	89	21	focus	focus	VERB
hassl-3074	89	22	on	on	ADP
hassl-3074	89	23	systems	system	NOUN
hassl-3074	89	24	that	that	PRON
hassl-3074	89	25	are	be	AUX
hassl-3074	89	26	symbolic	symbolic	ADJ
hassl-3074	89	27	of	of	ADP
hassl-3074	89	28	external	external	ADJ
hassl-3074	89	29	parties	party	NOUN
hassl-3074	89	30	.	.	PUNCT
hassl-3074	90	1	this	this	DET
hassl-3074	90	2	fact	fact	NOUN
hassl-3074	90	3	is	be	AUX
hassl-3074	90	4	also	also	ADV
hassl-3074	90	5	held	hold	VERB
hassl-3074	90	6	by	by	ADP
hassl-3074	90	7	boxenbaum	boxenbaum	NOUN
hassl-3074	90	8	and	and	CCONJ
hassl-3074	90	9	jonsson	jonsson	PROPN
hassl-3074	90	10	(	(	PUNCT
hassl-3074	90	11	2017	2017	NUM
hassl-3074	90	12	)	)	PUNCT
hassl-3074	90	13	who	who	PRON
hassl-3074	90	14	believed	believe	VERB
hassl-3074	90	15	that	that	SCONJ
hassl-3074	90	16	the	the	DET
hassl-3074	90	17	considerable	considerable	ADJ
hassl-3074	90	18	impact	impact	NOUN
hassl-3074	90	19	of	of	ADP
hassl-3074	90	20	external	external	ADJ
hassl-3074	90	21	pressure	pressure	NOUN
hassl-3074	90	22	has	have	AUX
hassl-3074	90	23	forced	force	VERB
hassl-3074	90	24	organizations	organization	NOUN
hassl-3074	90	25	to	to	PART
hassl-3074	90	26	survive	survive	VERB
hassl-3074	90	27	by	by	ADP
hassl-3074	90	28	seeking	seek	VERB
hassl-3074	90	29	to	to	PART
hassl-3074	90	30	adapt	adapt	VERB
hassl-3074	90	31	to	to	ADP
hassl-3074	90	32	the	the	DET
hassl-3074	90	33	condition	condition	NOUN
hassl-3074	90	34	,	,	PUNCT
hassl-3074	90	35	an	an	DET
hassl-3074	90	36	attempt	attempt	NOUN
hassl-3074	90	37	known	know	VERB
hassl-3074	90	38	as	as	ADP
hassl-3074	90	39	isomorphism	isomorphism	NOUN
hassl-3074	90	40	.	.	PUNCT
hassl-3074	91	1	isomorphism	isomorphism	NOUN
hassl-3074	91	2	refers	refer	VERB
hassl-3074	91	3	to	to	ADP
hassl-3074	91	4	a	a	DET
hassl-3074	91	5	process	process	NOUN
hassl-3074	91	6	of	of	ADP
hassl-3074	91	7	pushing	push	VERB
hassl-3074	91	8	one	one	NUM
hassl-3074	91	9	unit	unit	NOUN
hassl-3074	91	10	in	in	ADP
hassl-3074	91	11	a	a	DET
hassl-3074	91	12	population	population	NOUN
hassl-3074	91	13	to	to	PART
hassl-3074	91	14	resemble	resemble	VERB
hassl-3074	91	15	another	another	DET
hassl-3074	91	16	unit	unit	NOUN
hassl-3074	91	17	in	in	ADP
hassl-3074	91	18	the	the	DET
hassl-3074	91	19	face	face	NOUN
hassl-3074	91	20	of	of	ADP
hassl-3074	91	21	the	the	DET
hassl-3074	91	22	same	same	ADJ
hassl-3074	91	23	environmental	environmental	ADJ
hassl-3074	91	24	conditions	condition	NOUN
hassl-3074	91	25	.	.	PUNCT
hassl-3074	92	1	public	public	ADJ
hassl-3074	92	2	organizations	organization	NOUN
hassl-3074	92	3	that	that	PRON
hassl-3074	92	4	tend	tend	VERB
hassl-3074	92	5	to	to	PART
hassl-3074	92	6	gain	gain	VERB
hassl-3074	92	7	legitimacy	legitimacy	NOUN
hassl-3074	92	8	may	may	AUX
hassl-3074	92	9	have	have	VERB
hassl-3074	92	10	similarities	similarity	NOUN
hassl-3074	92	11	or	or	CCONJ
hassl-3074	92	12	isomorphism	isomorphism	NOUN
hassl-3074	92	13	with	with	ADP
hassl-3074	92	14	various	various	ADJ
hassl-3074	92	15	other	other	ADJ
hassl-3074	92	16	public	public	ADJ
hassl-3074	92	17	organizations	organization	NOUN
hassl-3074	92	18	.	.	PUNCT
hassl-3074	93	1	thus	thus	ADV
hassl-3074	93	2	this	this	DET
hassl-3074	93	3	isomorphism	isomorphism	NOUN
hassl-3074	93	4	theory	theory	NOUN
hassl-3074	93	5	is	be	AUX
hassl-3074	93	6	suitable	suitable	ADJ
hassl-3074	93	7	to	to	PART
hassl-3074	93	8	be	be	AUX
hassl-3074	93	9	used	use	VERB
hassl-3074	93	10	as	as	ADP
hassl-3074	93	11	a	a	DET
hassl-3074	93	12	basis	basis	NOUN
hassl-3074	93	13	theory	theory	NOUN
hassl-3074	93	14	in	in	ADP
hassl-3074	93	15	predicting	predict	VERB
hassl-3074	93	16	various	various	ADJ
hassl-3074	93	17	factors	factor	NOUN
hassl-3074	93	18	that	that	PRON
hassl-3074	93	19	potentially	potentially	ADV
hassl-3074	93	20	influence	influence	VERB
hassl-3074	93	21	the	the	DET
hassl-3074	93	22	practice	practice	NOUN
hassl-3074	93	23	of	of	ADP
hassl-3074	93	24	preparing	prepare	VERB
hassl-3074	93	25	quality	quality	NOUN
hassl-3074	93	26	financial	financial	ADJ
hassl-3074	93	27	statements	statement	NOUN
hassl-3074	93	28	in	in	ADP
hassl-3074	93	29	the	the	DET
hassl-3074	93	30	indonesian	indonesian	ADJ
hassl-3074	93	31	local	local	ADJ
hassl-3074	93	32	governments	government	NOUN
hassl-3074	93	33	.	.	PUNCT
hassl-3074	94	1	this	this	PRON
hassl-3074	94	2	is	be	AUX
hassl-3074	94	3	because	because	SCONJ
hassl-3074	94	4	this	this	DET
hassl-3074	94	5	theory	theory	NOUN
hassl-3074	94	6	has	have	VERB
hassl-3074	94	7	a	a	DET
hassl-3074	94	8	broader	broad	ADJ
hassl-3074	94	9	perspective	perspective	NOUN
hassl-3074	94	10	including	include	VERB
hassl-3074	94	11	coercive	coercive	ADJ
hassl-3074	94	12	,	,	PUNCT
hassl-3074	94	13	mimetic	mimetic	ADJ
hassl-3074	94	14	,	,	PUNCT
hassl-3074	94	15	and	and	CCONJ
hassl-3074	94	16	normative	normative	ADJ
hassl-3074	94	17	pressures	pressure	NOUN
hassl-3074	94	18	perspective	perspective	VERB
hassl-3074	94	19	.	.	PUNCT
hassl-3074	95	1	each	each	PRON
hassl-3074	95	2	of	of	ADP
hassl-3074	95	3	these	these	DET
hassl-3074	95	4	pressures	pressure	NOUN
hassl-3074	95	5	will	will	AUX
hassl-3074	95	6	be	be	AUX
hassl-3074	95	7	explained	explain	VERB
hassl-3074	95	8	in	in	ADP
hassl-3074	95	9	the	the	DET
hassl-3074	95	10	development	development	NOUN
hassl-3074	95	11	of	of	ADP
hassl-3074	95	12	hypotheses	hypothesis	NOUN
hassl-3074	95	13	section	section	NOUN
hassl-3074	95	14	in	in	ADP
hassl-3074	95	15	this	this	DET
hassl-3074	95	16	study	study	NOUN
hassl-3074	95	17	.	.	PUNCT
hassl-3074	96	1	institutional	institutional	ADJ
hassl-3074	96	2	theory	theory	NOUN
hassl-3074	96	3	also	also	ADV
hassl-3074	96	4	predicts	predict	VERB
hassl-3074	96	5	that	that	SCONJ
hassl-3074	96	6	if	if	SCONJ
hassl-3074	96	7	organizations	organization	NOUN
hassl-3074	96	8	can	can	AUX
hassl-3074	96	9	imitate	imitate	VERB
hassl-3074	96	10	other	other	ADJ
hassl-3074	96	11	organizations	organization	NOUN
hassl-3074	96	12	because	because	SCONJ
hassl-3074	96	13	of	of	ADP
hassl-3074	96	14	institutional	institutional	ADJ
hassl-3074	96	15	pressure	pressure	NOUN
hassl-3074	96	16	,	,	PUNCT
hassl-3074	96	17	the	the	DET
hassl-3074	96	18	pressure	pressure	NOUN
hassl-3074	96	19	will	will	AUX
hassl-3074	96	20	cause	cause	VERB
hassl-3074	96	21	the	the	DET
hassl-3074	96	22	need	need	NOUN
hassl-3074	96	23	to	to	PART
hassl-3074	96	24	adapt	adapt	VERB
hassl-3074	96	25	to	to	ADP
hassl-3074	96	26	the	the	DET
hassl-3074	96	27	environment	environment	NOUN
hassl-3074	96	28	by	by	ADP
hassl-3074	96	29	applying	apply	VERB
hassl-3074	96	30	three	three	NUM
hassl-3074	96	31	forms	form	NOUN
hassl-3074	96	32	of	of	ADP
hassl-3074	96	33	changes	change	NOUN
hassl-3074	96	34	or	or	CCONJ
hassl-3074	96	35	efforts	effort	NOUN
hassl-3074	96	36	of	of	ADP
hassl-3074	96	37	the	the	DET
hassl-3074	96	38	organization	organization	NOUN
hassl-3074	96	39	.	.	PUNCT
hassl-3074	97	1	the	the	DET
hassl-3074	97	2	first	first	ADJ
hassl-3074	97	3	form	form	NOUN
hassl-3074	97	4	is	be	AUX
hassl-3074	97	5	a	a	DET
hassl-3074	97	6	coercive	coercive	ADJ
hassl-3074	97	7	isomorphism	isomorphism	NOUN
hassl-3074	97	8	,	,	PUNCT
hassl-3074	97	9	namely	namely	ADV
hassl-3074	97	10	the	the	DET
hassl-3074	97	11	process	process	NOUN
hassl-3074	97	12	of	of	ADP
hassl-3074	97	13	adjustment	adjustment	NOUN
hassl-3074	97	14	towards	towards	ADP
hassl-3074	97	15	equality	equality	NOUN
hassl-3074	97	16	by	by	ADP
hassl-3074	97	17	way	way	NOUN
hassl-3074	97	18	of	of	ADP
hassl-3074	97	19	"	"	PUNCT
hassl-3074	97	20	coercion	coercion	NOUN
hassl-3074	97	21	"	"	PUNCT
hassl-3074	97	22	of	of	ADP
hassl-3074	97	23	the	the	DET
hassl-3074	97	24	powerful	powerful	ADJ
hassl-3074	97	25	stakeholders	stakeholder	NOUN
hassl-3074	97	26	.	.	PUNCT
hassl-3074	98	1	this	this	DET
hassl-3074	98	2	form	form	NOUN
hassl-3074	98	3	of	of	ADP
hassl-3074	98	4	adaptation	adaptation	NOUN
hassl-3074	98	5	will	will	AUX
hassl-3074	98	6	draw	draw	VERB
hassl-3074	98	7	the	the	DET
hassl-3074	98	8	responding	respond	VERB
hassl-3074	98	9	organization	organization	NOUN
hassl-3074	98	10	to	to	PART
hassl-3074	98	11	be	be	AUX
hassl-3074	98	12	highly	highly	ADV
hassl-3074	98	13	dependent	dependent	ADJ
hassl-3074	98	14	.	.	PUNCT
hassl-3074	99	1	for	for	ADP
hassl-3074	99	2	example	example	NOUN
hassl-3074	99	3	,	,	PUNCT
hassl-3074	99	4	pressure	pressure	NOUN
hassl-3074	99	5	comes	come	VERB
hassl-3074	99	6	because	because	SCONJ
hassl-3074	99	7	government	government	NOUN
hassl-3074	99	8	regulations	regulation	NOUN
hassl-3074	99	9	have	have	VERB
hassl-3074	99	10	sanctions	sanction	NOUN
hassl-3074	99	11	for	for	ADP
hassl-3074	99	12	those	those	PRON
hassl-3074	99	13	who	who	PRON
hassl-3074	99	14	violate	violate	VERB
hassl-3074	99	15	them	they	PRON
hassl-3074	99	16	.	.	PUNCT
hassl-3074	100	1	the	the	DET
hassl-3074	100	2	second	second	ADJ
hassl-3074	100	3	type	type	NOUN
hassl-3074	100	4	is	be	AUX
hassl-3074	100	5	a	a	DET
hassl-3074	100	6	mimetic	mimetic	ADJ
hassl-3074	100	7	isomorphism	isomorphism	NOUN
hassl-3074	100	8	,	,	PUNCT
hassl-3074	100	9	or	or	CCONJ
hassl-3074	100	10	the	the	DET
hassl-3074	100	11	process	process	NOUN
hassl-3074	100	12	of	of	ADP
hassl-3074	100	13	imitating	imitate	VERB
hassl-3074	100	14	other	other	ADJ
hassl-3074	100	15	organizations	organization	NOUN
hassl-3074	100	16	that	that	PRON
hassl-3074	100	17	are	be	AUX
hassl-3074	100	18	successful	successful	ADJ
hassl-3074	100	19	in	in	ADP
hassl-3074	100	20	one	one	NUM
hassl-3074	100	21	field	field	NOUN
hassl-3074	100	22	,	,	PUNCT
hassl-3074	100	23	not	not	PART
hassl-3074	100	24	because	because	SCONJ
hassl-3074	100	25	of	of	ADP
hassl-3074	100	26	encouragement	encouragement	NOUN
hassl-3074	100	27	,	,	PUNCT
hassl-3074	100	28	but	but	CCONJ
hassl-3074	100	29	because	because	SCONJ
hassl-3074	100	30	of	of	ADP
hassl-3074	100	31	ambiguous	ambiguous	ADJ
hassl-3074	100	32	goals	goal	NOUN
hassl-3074	100	33	or	or	CCONJ
hassl-3074	100	34	symbiotic	symbiotic	ADJ
hassl-3074	100	35	environmental	environmental	ADJ
hassl-3074	100	36	uncertainty	uncertainty	NOUN
hassl-3074	100	37	(	(	PUNCT
hassl-3074	100	38	hwang	hwang	PROPN
hassl-3074	100	39	&	&	CCONJ
hassl-3074	100	40	choi	choi	PROPN
hassl-3074	100	41	,	,	PUNCT
hassl-3074	100	42	2017	2017	NUM
hassl-3074	100	43	)	)	PUNCT
hassl-3074	100	44	.	.	PUNCT
hassl-3074	101	1	therefore	therefore	ADV
hassl-3074	101	2	,	,	PUNCT
hassl-3074	101	3	organizations	organization	NOUN
hassl-3074	101	4	in	in	ADP
hassl-3074	101	5	this	this	DET
hassl-3074	101	6	type	type	NOUN
hassl-3074	101	7	of	of	ADP
hassl-3074	101	8	adaptation	adaptation	NOUN
hassl-3074	101	9	will	will	AUX
hassl-3074	101	10	tend	tend	VERB
hassl-3074	101	11	to	to	PART
hassl-3074	101	12	make	make	VERB
hassl-3074	101	13	themselves	themselves	PRON
hassl-3074	101	14	the	the	DET
hassl-3074	101	15	same	same	ADJ
hassl-3074	101	16	model	model	NOUN
hassl-3074	101	17	as	as	ADP
hassl-3074	101	18	other	other	ADJ
hassl-3074	101	19	organizations	organization	NOUN
hassl-3074	101	20	and	and	CCONJ
hassl-3074	101	21	encourage	encourage	VERB
hassl-3074	101	22	other	other	ADJ
hassl-3074	101	23	organizations	organization	NOUN
hassl-3074	101	24	to	to	PART
hassl-3074	101	25	imitate	imitate	VERB
hassl-3074	101	26	them	they	PRON
hassl-3074	101	27	.	.	PUNCT
hassl-3074	102	1	according	accord	VERB
hassl-3074	102	2	to	to	ADP
hassl-3074	102	3	alsharari	alsharari	PROPN
hassl-3074	102	4	(	(	PUNCT
hassl-3074	102	5	2020	2020	NUM
hassl-3074	102	6	)	)	PUNCT
hassl-3074	102	7	the	the	DET
hassl-3074	102	8	process	process	NOUN
hassl-3074	102	9	of	of	ADP
hassl-3074	102	10	imitating	imitate	VERB
hassl-3074	102	11	other	other	ADJ
hassl-3074	102	12	organizations	organization	NOUN
hassl-3074	102	13	normally	normally	ADV
hassl-3074	102	14	occurs	occur	VERB
hassl-3074	102	15	in	in	ADP
hassl-3074	102	16	an	an	DET
hassl-3074	102	17	uncertain	uncertain	ADJ
hassl-3074	102	18	environment	environment	NOUN
hassl-3074	102	19	.	.	PUNCT
hassl-3074	103	1	in	in	ADP
hassl-3074	103	2	connection	connection	NOUN
hassl-3074	103	3	with	with	ADP
hassl-3074	103	4	this	this	DET
hassl-3074	103	5	research	research	NOUN
hassl-3074	103	6	,	,	PUNCT
hassl-3074	103	7	for	for	ADP
hassl-3074	103	8	example	example	NOUN
hassl-3074	103	9	,	,	PUNCT
hassl-3074	103	10	a	a	DET
hassl-3074	103	11	local	local	ADJ
hassl-3074	103	12	government	government	NOUN
hassl-3074	103	13	will	will	AUX
hassl-3074	103	14	try	try	VERB
hassl-3074	103	15	to	to	PART
hassl-3074	103	16	imitate	imitate	VERB
hassl-3074	103	17	the	the	DET
hassl-3074	103	18	practice	practice	NOUN
hassl-3074	103	19	of	of	ADP
hassl-3074	103	20	preparing	prepare	VERB
hassl-3074	103	21	financial	financial	ADJ
hassl-3074	103	22	statements	statement	NOUN
hassl-3074	103	23	of	of	ADP
hassl-3074	103	24	other	other	ADJ
hassl-3074	103	25	local	local	ADJ
hassl-3074	103	26	governments	government	NOUN
hassl-3074	103	27	that	that	PRON
hassl-3074	103	28	get	get	VERB
hassl-3074	103	29	the	the	DET
hassl-3074	103	30	best	good	ADJ
hassl-3074	103	31	opinion	opinion	NOUN
hassl-3074	103	32	from	from	ADP
hassl-3074	103	33	the	the	DET
hassl-3074	103	34	government	government	NOUN
hassl-3074	103	35	auditor	auditor	NOUN
hassl-3074	103	36	(	(	PUNCT
hassl-3074	103	37	sab	sab	PROPN
hassl-3074	103	38	)	)	PUNCT
hassl-3074	103	39	.	.	PUNCT
hassl-3074	104	1	the	the	DET
hassl-3074	104	2	third	third	ADJ
hassl-3074	104	3	type	type	NOUN
hassl-3074	104	4	of	of	ADP
hassl-3074	104	5	normative	normative	ADJ
hassl-3074	104	6	isomorphism	isomorphism	NOUN
hassl-3074	104	7	refers	refer	VERB
hassl-3074	104	8	to	to	ADP
hassl-3074	104	9	the	the	DET
hassl-3074	104	10	role	role	NOUN
hassl-3074	104	11	of	of	ADP
hassl-3074	104	12	a	a	DET
hassl-3074	104	13	group	group	NOUN
hassl-3074	104	14	that	that	PRON
hassl-3074	104	15	is	be	AUX
hassl-3074	104	16	often	often	ADV
hassl-3074	104	17	associated	associate	VERB
hassl-3074	104	18	with	with	ADP
hassl-3074	104	19	professionalism	professionalism	NOUN
hassl-3074	104	20	and	and	CCONJ
hassl-3074	104	21	struggles	struggle	NOUN
hassl-3074	104	22	for	for	ADP
hassl-3074	104	23	adoption	adoption	NOUN
hassl-3074	104	24	practices	practice	NOUN
hassl-3074	104	25	that	that	PRON
hassl-3074	104	26	should	should	AUX
hassl-3074	104	27	be	be	AUX
hassl-3074	104	28	carried	carry	VERB
hassl-3074	104	29	out	out	ADP
hassl-3074	104	30	.	.	PUNCT
hassl-3074	105	1	in	in	ADP
hassl-3074	105	2	the	the	DET
hassl-3074	105	3	context	context	NOUN
hassl-3074	105	4	of	of	ADP
hassl-3074	105	5	improving	improve	VERB
hassl-3074	105	6	the	the	DET
hassl-3074	105	7	quality	quality	NOUN
hassl-3074	105	8	of	of	ADP
hassl-3074	105	9	financial	financial	ADJ
hassl-3074	105	10	statements	statement	NOUN
hassl-3074	105	11	such	such	ADJ
hassl-3074	105	12	as	as	ADP
hassl-3074	105	13	the	the	DET
hassl-3074	105	14	level	level	NOUN
hassl-3074	105	15	of	of	ADP
hassl-3074	105	16	education	education	NOUN
hassl-3074	105	17	of	of	ADP
hassl-3074	105	18	regional	regional	ADJ
hassl-3074	105	19	heads	head	NOUN
hassl-3074	105	20	and	and	CCONJ
hassl-3074	105	21	members	member	NOUN
hassl-3074	105	22	of	of	ADP
hassl-3074	105	23	local	local	ADJ
hassl-3074	105	24	parliamentarians	parliamentarian	NOUN
hassl-3074	105	25	in	in	ADP
hassl-3074	105	26	each	each	DET
hassl-3074	105	27	indonesian	indonesian	ADJ
hassl-3074	105	28	local	local	ADJ
hassl-3074	105	29	government	government	NOUN
hassl-3074	105	30	.	.	PUNCT
hassl-3074	106	1	2.2	2.2	NUM
hassl-3074	106	2	.	.	PUNCT
hassl-3074	107	1	financial	financial	ADJ
hassl-3074	107	2	statements	statement	NOUN
hassl-3074	107	3	quality	quality	NOUN
hassl-3074	107	4	to	to	PART
hassl-3074	107	5	ensure	ensure	VERB
hassl-3074	107	6	the	the	DET
hassl-3074	107	7	benefits	benefit	NOUN
hassl-3074	107	8	for	for	ADP
hassl-3074	107	9	their	their	PRON
hassl-3074	107	10	users	user	NOUN
hassl-3074	107	11	,	,	PUNCT
hassl-3074	107	12	the	the	DET
hassl-3074	107	13	financial	financial	ADJ
hassl-3074	107	14	statements	statement	NOUN
hassl-3074	107	15	are	be	AUX
hassl-3074	107	16	required	require	VERB
hassl-3074	107	17	to	to	PART
hassl-3074	107	18	provide	provide	VERB
hassl-3074	107	19	high	high	ADJ
hassl-3074	107	20	-	-	PUNCT
hassl-3074	107	21	quality	quality	NOUN
hassl-3074	107	22	information	information	NOUN
hassl-3074	107	23	which	which	PRON
hassl-3074	107	24	is	be	AUX
hassl-3074	107	25	very	very	ADV
hassl-3074	107	26	useful	useful	ADJ
hassl-3074	107	27	for	for	ADP
hassl-3074	107	28	decision	decision	NOUN
hassl-3074	107	29	making	making	NOUN
hassl-3074	107	30	(	(	PUNCT
hassl-3074	107	31	stolowy	stolowy	PROPN
hassl-3074	107	32	&	&	CCONJ
hassl-3074	107	33	paugam	paugam	ADV
hassl-3074	107	34	,	,	PUNCT
hassl-3074	107	35	2018	2018	NUM
hassl-3074	107	36	)	)	PUNCT
hassl-3074	107	37	.	.	PUNCT
hassl-3074	108	1	the	the	DET
hassl-3074	108	2	quality	quality	NOUN
hassl-3074	108	3	of	of	ADP
hassl-3074	108	4	the	the	DET
hassl-3074	108	5	indonesian	indonesian	ADJ
hassl-3074	108	6	financial	financial	ADJ
hassl-3074	108	7	statements	statement	NOUN
hassl-3074	108	8	of	of	ADP
hassl-3074	108	9	government	government	NOUN
hassl-3074	108	10	institutions	institution	NOUN
hassl-3074	108	11	can	can	AUX
hassl-3074	108	12	be	be	AUX
hassl-3074	108	13	measured	measure	VERB
hassl-3074	108	14	using	use	VERB
hassl-3074	108	15	the	the	DET
hassl-3074	108	16	opinion	opinion	NOUN
hassl-3074	108	17	of	of	ADP
hassl-3074	108	18	the	the	DET
hassl-3074	108	19	indonesian	indonesian	ADJ
hassl-3074	108	20	auditor	auditor	PROPN
hassl-3074	108	21	institution	institution	NOUN
hassl-3074	108	22	,	,	PUNCT
hassl-3074	108	23	namely	namely	ADV
hassl-3074	108	24	the	the	DET
hassl-3074	108	25	supreme	supreme	PROPN
hassl-3074	108	26	audit	audit	PROPN
hassl-3074	108	27	board	board	NOUN
hassl-3074	108	28	(	(	PUNCT
hassl-3074	108	29	sab	sab	ADJ
hassl-3074	108	30	)	)	PUNCT
hassl-3074	108	31	.	.	PUNCT
hassl-3074	109	1	the	the	DET
hassl-3074	109	2	opinion	opinion	NOUN
hassl-3074	109	3	by	by	ADP
hassl-3074	109	4	the	the	DET
hassl-3074	109	5	indonesian	indonesian	ADJ
hassl-3074	109	6	supreme	supreme	PROPN
hassl-3074	109	7	audit	audit	PROPN
hassl-3074	109	8	board	board	NOUN
hassl-3074	109	9	on	on	ADP
hassl-3074	109	10	the	the	DET
hassl-3074	109	11	financial	financial	ADJ
hassl-3074	109	12	statements	statement	NOUN
hassl-3074	109	13	is	be	AUX
hassl-3074	109	14	provided	provide	VERB
hassl-3074	109	15	by	by	ADP
hassl-3074	109	16	conforming	conform	VERB
hassl-3074	109	17	to	to	ADP
hassl-3074	109	18	the	the	DET
hassl-3074	109	19	law	law	NOUN
hassl-3074	109	20	of	of	ADP
hassl-3074	109	21	the	the	DET
hassl-3074	109	22	republic	republic	NOUN
hassl-3074	109	23	of	of	ADP
hassl-3074	109	24	indonesia	indonesia	PROPN
hassl-3074	109	25	no	no	PROPN
hassl-3074	109	26	.	.	PROPN
hassl-3074	109	27	15	15	NUM
hassl-3074	109	28	of	of	ADP
hassl-3074	109	29	2004	2004	NUM
hassl-3074	109	30	concerning	concern	VERB
hassl-3074	109	31	the	the	DET
hassl-3074	109	32	audit	audit	NOUN
hassl-3074	109	33	of	of	ADP
hassl-3074	109	34	state	state	NOUN
hassl-3074	109	35	finance	finance	NOUN
hassl-3074	109	36	management	management	NOUN
hassl-3074	109	37	and	and	CCONJ
hassl-3074	109	38	accountability	accountability	NOUN
hassl-3074	109	39	.	.	PUNCT
hassl-3074	110	1	article	article	NOUN
hassl-3074	110	2	16	16	NUM
hassl-3074	110	3	paragraph	paragraph	NOUN
hassl-3074	110	4	1	1	NUM
hassl-3074	110	5	of	of	ADP
hassl-3074	110	6	the	the	DET
hassl-3074	110	7	law	law	NOUN
hassl-3074	110	8	explains	explain	VERB
hassl-3074	110	9	that	that	SCONJ
hassl-3074	110	10	opinion	opinion	NOUN
hassl-3074	110	11	is	be	AUX
hassl-3074	110	12	an	an	DET
hassl-3074	110	13	humanities	humanity	NOUN
hassl-3074	110	14	and	and	CCONJ
hassl-3074	110	15	social	social	ADJ
hassl-3074	110	16	sciences	science	NOUN
hassl-3074	110	17	letters	letter	NOUN
hassl-3074	110	18	,	,	PUNCT
hassl-3074	110	19	2022	2022	NUM
hassl-3074	110	20	,	,	PUNCT
hassl-3074	110	21	10(3	10(3	NUM
hassl-3074	110	22	):	):	PUNCT
hassl-3074	110	23	336	336	NUM
hassl-3074	110	24	-	-	SYM
hassl-3074	110	25	355	355	NUM
hassl-3074	110	26	340	340	NUM
hassl-3074	110	27	©	©	PROPN
hassl-3074	110	28	2022	2022	NUM
hassl-3074	110	29	conscientia	conscientia	PROPN
hassl-3074	110	30	beam	beam	PROPN
hassl-3074	110	31	.	.	PUNCT
hassl-3074	111	1	all	all	DET
hassl-3074	111	2	rights	right	NOUN
hassl-3074	111	3	reserved	reserve	VERB
hassl-3074	111	4	.	.	PUNCT
hassl-3074	112	1	auditor	auditor	NOUN
hassl-3074	112	2	’s	’s	PART
hassl-3074	112	3	professional	professional	ADJ
hassl-3074	112	4	statement	statement	NOUN
hassl-3074	112	5	regarding	regard	VERB
hassl-3074	112	6	the	the	DET
hassl-3074	112	7	fairness	fairness	NOUN
hassl-3074	112	8	of	of	ADP
hassl-3074	112	9	financial	financial	ADJ
hassl-3074	112	10	information	information	NOUN
hassl-3074	112	11	that	that	PRON
hassl-3074	112	12	has	have	AUX
hassl-3074	112	13	been	be	AUX
hassl-3074	112	14	presented	present	VERB
hassl-3074	112	15	in	in	ADP
hassl-3074	112	16	financial	financial	ADJ
hassl-3074	112	17	statements	statement	NOUN
hassl-3074	112	18	based	base	VERB
hassl-3074	112	19	on	on	ADP
hassl-3074	112	20	criteria	criterion	NOUN
hassl-3074	112	21	:	:	PUNCT
hassl-3074	112	22	compliance	compliance	NOUN
hassl-3074	112	23	with	with	ADP
hassl-3074	112	24	government	government	NOUN
hassl-3074	112	25	accounting	accounting	NOUN
hassl-3074	112	26	standards	standard	NOUN
hassl-3074	112	27	,	,	PUNCT
hassl-3074	112	28	adequate	adequate	ADJ
hassl-3074	112	29	disclosure	disclosure	NOUN
hassl-3074	112	30	,	,	PUNCT
hassl-3074	112	31	compliance	compliance	NOUN
hassl-3074	112	32	with	with	ADP
hassl-3074	112	33	laws	law	NOUN
hassl-3074	112	34	and	and	CCONJ
hassl-3074	112	35	regulations	regulation	NOUN
hassl-3074	112	36	,	,	PUNCT
hassl-3074	112	37	and	and	CCONJ
hassl-3074	112	38	the	the	DET
hassl-3074	112	39	effectiveness	effectiveness	NOUN
hassl-3074	112	40	of	of	ADP
hassl-3074	112	41	the	the	DET
hassl-3074	112	42	internal	internal	ADJ
hassl-3074	112	43	control	control	NOUN
hassl-3074	112	44	system	system	NOUN
hassl-3074	112	45	.	.	PUNCT
hassl-3074	113	1	the	the	DET
hassl-3074	113	2	opinion	opinion	NOUN
hassl-3074	113	3	given	give	VERB
hassl-3074	113	4	by	by	ADP
hassl-3074	113	5	the	the	DET
hassl-3074	113	6	supreme	supreme	PROPN
hassl-3074	113	7	audit	audit	PROPN
hassl-3074	113	8	board	board	NOUN
hassl-3074	113	9	(	(	PUNCT
hassl-3074	113	10	sab	sab	INTJ
hassl-3074	113	11	)	)	PUNCT
hassl-3074	113	12	must	must	AUX
hassl-3074	113	13	also	also	ADV
hassl-3074	113	14	consider	consider	VERB
hassl-3074	113	15	the	the	DET
hassl-3074	113	16	level	level	NOUN
hassl-3074	113	17	of	of	ADP
hassl-3074	113	18	conformity	conformity	NOUN
hassl-3074	113	19	,	,	PUNCT
hassl-3074	113	20	adequate	adequate	ADJ
hassl-3074	113	21	disclosure	disclosure	NOUN
hassl-3074	113	22	of	of	ADP
hassl-3074	113	23	financial	financial	ADJ
hassl-3074	113	24	statements	statement	NOUN
hassl-3074	113	25	related	relate	VERB
hassl-3074	113	26	to	to	ADP
hassl-3074	113	27	the	the	DET
hassl-3074	113	28	predetermined	predetermine	VERB
hassl-3074	113	29	materiality	materiality	NOUN
hassl-3074	113	30	level	level	NOUN
hassl-3074	113	31	,	,	PUNCT
hassl-3074	113	32	and	and	CCONJ
hassl-3074	113	33	follow	follow	VERB
hassl-3074	113	34	-	-	PUNCT
hassl-3074	113	35	up	up	NOUN
hassl-3074	113	36	on	on	ADP
hassl-3074	113	37	the	the	DET
hassl-3074	113	38	results	result	NOUN
hassl-3074	113	39	of	of	ADP
hassl-3074	113	40	the	the	DET
hassl-3074	113	41	examination	examination	NOUN
hassl-3074	113	42	in	in	ADP
hassl-3074	113	43	the	the	DET
hassl-3074	113	44	previous	previous	ADJ
hassl-3074	113	45	year	year	NOUN
hassl-3074	113	46	(	(	PUNCT
hassl-3074	113	47	habiby	habiby	PROPN
hassl-3074	113	48	,	,	PUNCT
hassl-3074	113	49	2020	2020	NUM
hassl-3074	113	50	)	)	PUNCT
hassl-3074	113	51	.	.	PUNCT
hassl-3074	114	1	the	the	DET
hassl-3074	114	2	quality	quality	NOUN
hassl-3074	114	3	of	of	ADP
hassl-3074	114	4	financial	financial	ADJ
hassl-3074	114	5	statements	statement	NOUN
hassl-3074	114	6	as	as	SCONJ
hassl-3074	114	7	measured	measure	VERB
hassl-3074	114	8	using	use	VERB
hassl-3074	114	9	sab	sab	PROPN
hassl-3074	114	10	’s	’s	PART
hassl-3074	114	11	opinion	opinion	NOUN
hassl-3074	114	12	,	,	PUNCT
hassl-3074	114	13	according	accord	VERB
hassl-3074	114	14	to	to	ADP
hassl-3074	114	15	institutional	institutional	ADJ
hassl-3074	114	16	theory	theory	NOUN
hassl-3074	114	17	can	can	AUX
hassl-3074	114	18	be	be	AUX
hassl-3074	114	19	seen	see	VERB
hassl-3074	114	20	as	as	ADP
hassl-3074	114	21	a	a	DET
hassl-3074	114	22	socially	socially	ADV
hassl-3074	114	23	acceptable	acceptable	ADJ
hassl-3074	114	24	practice	practice	NOUN
hassl-3074	114	25	to	to	PART
hassl-3074	114	26	gain	gain	VERB
hassl-3074	114	27	legitimacy	legitimacy	NOUN
hassl-3074	114	28	from	from	ADP
hassl-3074	114	29	their	their	PRON
hassl-3074	114	30	institutional	institutional	ADJ
hassl-3074	114	31	context	context	NOUN
hassl-3074	114	32	(	(	PUNCT
hassl-3074	114	33	adiputra	adiputra	PROPN
hassl-3074	114	34	,	,	PUNCT
hassl-3074	114	35	utama	utama	PROPN
hassl-3074	114	36	,	,	PUNCT
hassl-3074	114	37	&	&	CCONJ
hassl-3074	114	38	rossieta	rossieta	PROPN
hassl-3074	114	39	,	,	PUNCT
hassl-3074	114	40	2018	2018	NUM
hassl-3074	114	41	)	)	PUNCT
hassl-3074	114	42	.	.	PUNCT
hassl-3074	115	1	the	the	DET
hassl-3074	115	2	sab	sab	PROPN
hassl-3074	115	3	’s	’s	PART
hassl-3074	115	4	opinion	opinion	NOUN
hassl-3074	115	5	obtained	obtain	VERB
hassl-3074	115	6	by	by	ADP
hassl-3074	115	7	the	the	DET
hassl-3074	115	8	local	local	ADJ
hassl-3074	115	9	government	government	NOUN
hassl-3074	115	10	is	be	AUX
hassl-3074	115	11	intended	intend	VERB
hassl-3074	115	12	to	to	PART
hassl-3074	115	13	gain	gain	VERB
hassl-3074	115	14	legitimacy	legitimacy	NOUN
hassl-3074	115	15	from	from	ADP
hassl-3074	115	16	the	the	DET
hassl-3074	115	17	community	community	NOUN
hassl-3074	115	18	,	,	PUNCT
hassl-3074	115	19	the	the	DET
hassl-3074	115	20	central	central	ADJ
hassl-3074	115	21	government	government	NOUN
hassl-3074	115	22	,	,	PUNCT
hassl-3074	115	23	or	or	CCONJ
hassl-3074	115	24	other	other	ADJ
hassl-3074	115	25	organizations	organization	NOUN
hassl-3074	115	26	that	that	PRON
hassl-3074	115	27	the	the	DET
hassl-3074	115	28	local	local	ADJ
hassl-3074	115	29	government	government	NOUN
hassl-3074	115	30	has	have	VERB
hassl-3074	115	31	the	the	DET
hassl-3074	115	32	ability	ability	NOUN
hassl-3074	115	33	and	and	CCONJ
hassl-3074	115	34	good	good	ADJ
hassl-3074	115	35	commitment	commitment	NOUN
hassl-3074	115	36	to	to	ADP
hassl-3074	115	37	producing	produce	VERB
hassl-3074	115	38	quality	quality	NOUN
hassl-3074	115	39	financial	financial	ADJ
hassl-3074	115	40	statements	statement	NOUN
hassl-3074	115	41	.	.	PUNCT
hassl-3074	116	1	in	in	ADP
hassl-3074	116	2	this	this	DET
hassl-3074	116	3	study	study	NOUN
hassl-3074	116	4	,	,	PUNCT
hassl-3074	116	5	audit	audit	NOUN
hassl-3074	116	6	opinions	opinion	NOUN
hassl-3074	116	7	are	be	AUX
hassl-3074	116	8	divided	divide	VERB
hassl-3074	116	9	into	into	ADP
hassl-3074	116	10	2	2	NUM
hassl-3074	116	11	types	type	NOUN
hassl-3074	116	12	,	,	PUNCT
hassl-3074	116	13	namely	namely	ADV
hassl-3074	116	14	unqualified	unqualified	ADJ
hassl-3074	116	15	opinions	opinion	NOUN
hassl-3074	116	16	which	which	PRON
hassl-3074	116	17	reflect	reflect	VERB
hassl-3074	116	18	very	very	ADV
hassl-3074	116	19	good	good	ADJ
hassl-3074	116	20	audit	audit	NOUN
hassl-3074	116	21	results	result	NOUN
hassl-3074	116	22	,	,	PUNCT
hassl-3074	116	23	and	and	CCONJ
hassl-3074	116	24	qualified	qualified	ADJ
hassl-3074	116	25	opinions	opinion	NOUN
hassl-3074	116	26	which	which	PRON
hassl-3074	116	27	reflect	reflect	VERB
hassl-3074	116	28	audit	audit	NOUN
hassl-3074	116	29	results	result	NOUN
hassl-3074	116	30	that	that	PRON
hassl-3074	116	31	are	be	AUX
hassl-3074	116	32	not	not	PART
hassl-3074	116	33	so	so	ADV
hassl-3074	116	34	good	good	ADJ
hassl-3074	116	35	.	.	PUNCT
hassl-3074	117	1	an	an	DET
hassl-3074	117	2	unqualified	unqualified	ADJ
hassl-3074	117	3	opinion	opinion	NOUN
hassl-3074	117	4	is	be	AUX
hassl-3074	117	5	given	give	VERB
hassl-3074	117	6	when	when	SCONJ
hassl-3074	117	7	the	the	DET
hassl-3074	117	8	financial	financial	ADJ
hassl-3074	117	9	statements	statement	NOUN
hassl-3074	117	10	have	have	AUX
hassl-3074	117	11	presented	present	VERB
hassl-3074	117	12	all	all	DET
hassl-3074	117	13	material	material	NOUN
hassl-3074	117	14	respects	respect	NOUN
hassl-3074	117	15	fairly	fairly	ADV
hassl-3074	117	16	and	and	CCONJ
hassl-3074	117	17	are	be	AUX
hassl-3074	117	18	under	under	ADP
hassl-3074	117	19	generally	generally	ADV
hassl-3074	117	20	accepted	accept	VERB
hassl-3074	117	21	accounting	accounting	NOUN
hassl-3074	117	22	principles	principle	NOUN
hassl-3074	117	23	.	.	PUNCT
hassl-3074	118	1	in	in	ADP
hassl-3074	118	2	contrast	contrast	NOUN
hassl-3074	118	3	,	,	PUNCT
hassl-3074	118	4	qualified	qualified	ADJ
hassl-3074	118	5	opinion	opinion	NOUN
hassl-3074	118	6	is	be	AUX
hassl-3074	118	7	given	give	VERB
hassl-3074	118	8	when	when	SCONJ
hassl-3074	118	9	the	the	DET
hassl-3074	118	10	financial	financial	ADJ
hassl-3074	118	11	statements	statement	NOUN
hassl-3074	118	12	have	have	AUX
hassl-3074	118	13	presented	present	VERB
hassl-3074	118	14	all	all	DET
hassl-3074	118	15	financial	financial	ADJ
hassl-3074	118	16	statements	statement	NOUN
hassl-3074	118	17	fairly	fairly	ADV
hassl-3074	118	18	in	in	ADP
hassl-3074	118	19	all	all	DET
hassl-3074	118	20	material	material	NOUN
hassl-3074	118	21	respects	respect	NOUN
hassl-3074	118	22	,	,	PUNCT
hassl-3074	118	23	under	under	ADP
hassl-3074	118	24	generally	generally	ADV
hassl-3074	118	25	accepted	accept	VERB
hassl-3074	118	26	accounting	accounting	NOUN
hassl-3074	118	27	principles	principle	NOUN
hassl-3074	118	28	,	,	PUNCT
hassl-3074	118	29	but	but	CCONJ
hassl-3074	118	30	with	with	ADP
hassl-3074	118	31	several	several	ADJ
hassl-3074	118	32	exclusions	exclusion	NOUN
hassl-3074	118	33	(	(	PUNCT
hassl-3074	118	34	ardi	ardi	PROPN
hassl-3074	118	35	,	,	PUNCT
hassl-3074	118	36	saputra	saputra	PROPN
hassl-3074	118	37	,	,	PUNCT
hassl-3074	118	38	&	&	CCONJ
hassl-3074	118	39	mulyani	mulyani	PROPN
hassl-3074	118	40	,	,	PUNCT
hassl-3074	118	41	2019	2019	NUM
hassl-3074	118	42	)	)	PUNCT
hassl-3074	118	43	.	.	PUNCT
hassl-3074	119	1	the	the	DET
hassl-3074	119	2	quality	quality	NOUN
hassl-3074	119	3	of	of	ADP
hassl-3074	119	4	financial	financial	ADJ
hassl-3074	119	5	statements	statement	NOUN
hassl-3074	119	6	influences	influence	VERB
hassl-3074	119	7	accountability	accountability	NOUN
hassl-3074	119	8	because	because	SCONJ
hassl-3074	119	9	good	good	ADJ
hassl-3074	119	10	quality	quality	NOUN
hassl-3074	119	11	financial	financial	ADJ
hassl-3074	119	12	statements	statement	NOUN
hassl-3074	119	13	will	will	AUX
hassl-3074	119	14	lead	lead	VERB
hassl-3074	119	15	to	to	ADP
hassl-3074	119	16	accountability	accountability	NOUN
hassl-3074	119	17	of	of	ADP
hassl-3074	119	18	the	the	DET
hassl-3074	119	19	submitted	submit	VERB
hassl-3074	119	20	financial	financial	ADJ
hassl-3074	119	21	statements	statement	NOUN
hassl-3074	119	22	(	(	PUNCT
hassl-3074	119	23	setyowati	setyowati	NOUN
hassl-3074	119	24	,	,	PUNCT
hassl-3074	119	25	isthika	isthika	PROPN
hassl-3074	119	26	,	,	PUNCT
hassl-3074	119	27	&	&	CCONJ
hassl-3074	119	28	pratiwi	pratiwi	NOUN
hassl-3074	119	29	,	,	PUNCT
hassl-3074	119	30	2016	2016	NUM
hassl-3074	119	31	)	)	PUNCT
hassl-3074	119	32	.	.	PUNCT
hassl-3074	120	1	the	the	DET
hassl-3074	120	2	indonesian	indonesian	ADJ
hassl-3074	120	3	local	local	ADJ
hassl-3074	120	4	government	government	NOUN
hassl-3074	120	5	whose	whose	DET
hassl-3074	120	6	financial	financial	ADJ
hassl-3074	120	7	statements	statement	NOUN
hassl-3074	120	8	have	have	AUX
hassl-3074	120	9	received	receive	VERB
hassl-3074	120	10	"	"	PUNCT
hassl-3074	120	11	unqualified	unqualified	ADJ
hassl-3074	120	12	opinion	opinion	NOUN
hassl-3074	120	13	"	"	PUNCT
hassl-3074	120	14	(	(	PUNCT
hassl-3074	120	15	which	which	PRON
hassl-3074	120	16	reflect	reflect	VERB
hassl-3074	120	17	very	very	ADV
hassl-3074	120	18	good	good	ADJ
hassl-3074	120	19	audit	audit	NOUN
hassl-3074	120	20	results	result	NOUN
hassl-3074	120	21	)	)	PUNCT
hassl-3074	120	22	from	from	ADP
hassl-3074	120	23	the	the	DET
hassl-3074	120	24	supreme	supreme	PROPN
hassl-3074	120	25	audit	audit	PROPN
hassl-3074	120	26	board	board	NOUN
hassl-3074	120	27	(	(	PUNCT
hassl-3074	120	28	sab	sab	INTJ
hassl-3074	120	29	)	)	PUNCT
hassl-3074	120	30	is	be	AUX
hassl-3074	120	31	considered	consider	VERB
hassl-3074	120	32	to	to	PART
hassl-3074	120	33	have	have	AUX
hassl-3074	120	34	implemented	implement	VERB
hassl-3074	120	35	public	public	ADJ
hassl-3074	120	36	accountability	accountability	NOUN
hassl-3074	120	37	well	well	ADV
hassl-3074	120	38	.	.	PUNCT
hassl-3074	121	1	therefore	therefore	ADV
hassl-3074	121	2	,	,	PUNCT
hassl-3074	121	3	the	the	DET
hassl-3074	121	4	indonesian	indonesian	ADJ
hassl-3074	121	5	central	central	ADJ
hassl-3074	121	6	government	government	NOUN
hassl-3074	121	7	once	once	ADV
hassl-3074	121	8	also	also	ADV
hassl-3074	121	9	rewarded	reward	VERB
hassl-3074	121	10	the	the	DET
hassl-3074	121	11	local	local	ADJ
hassl-3074	121	12	governments	government	NOUN
hassl-3074	121	13	three	three	NUM
hassl-3074	121	14	times	time	NOUN
hassl-3074	121	15	in	in	ADP
hassl-3074	121	16	a	a	DET
hassl-3074	121	17	row	row	NOUN
hassl-3074	121	18	for	for	ADP
hassl-3074	121	19	getting	get	VERB
hassl-3074	121	20	"	"	PUNCT
hassl-3074	121	21	unqualified	unqualified	ADJ
hassl-3074	121	22	opinion	opinion	NOUN
hassl-3074	121	23	"	"	PUNCT
hassl-3074	121	24	from	from	ADP
hassl-3074	121	25	the	the	DET
hassl-3074	121	26	sab	sab	NOUN
hassl-3074	121	27	.	.	PROPN
hassl-3074	121	28	2.3	2.3	NUM
hassl-3074	121	29	.	.	PUNCT
hassl-3074	122	1	hypotheses	hypothesis	NOUN
hassl-3074	122	2	related	relate	VERB
hassl-3074	122	3	to	to	ADP
hassl-3074	122	4	coercive	coercive	ADJ
hassl-3074	122	5	isomorphism	isomorphism	NOUN
hassl-3074	122	6	2.3.1	2.3.1	NUM
hassl-3074	122	7	.	.	PUNCT
hassl-3074	123	1	the	the	DET
hassl-3074	123	2	number	number	NOUN
hassl-3074	123	3	of	of	ADP
hassl-3074	123	4	local	local	ADJ
hassl-3074	123	5	parliamentarians	parliamentarian	NOUN
hassl-3074	123	6	this	this	DET
hassl-3074	123	7	study	study	NOUN
hassl-3074	123	8	examines	examine	VERB
hassl-3074	123	9	the	the	DET
hassl-3074	123	10	predictor	predictor	NOUN
hassl-3074	123	11	variables	variable	NOUN
hassl-3074	123	12	for	for	ADP
hassl-3074	123	13	the	the	DET
hassl-3074	123	14	number	number	NOUN
hassl-3074	123	15	of	of	ADP
hassl-3074	123	16	local	local	ADJ
hassl-3074	123	17	parliamentarians	parliamentarian	NOUN
hassl-3074	123	18	in	in	ADP
hassl-3074	123	19	the	the	DET
hassl-3074	123	20	framework	framework	NOUN
hassl-3074	123	21	of	of	ADP
hassl-3074	123	22	coercive	coercive	ADJ
hassl-3074	123	23	isomorphism	isomorphism	NOUN
hassl-3074	123	24	.	.	PUNCT
hassl-3074	124	1	the	the	DET
hassl-3074	124	2	number	number	NOUN
hassl-3074	124	3	of	of	ADP
hassl-3074	124	4	local	local	ADJ
hassl-3074	124	5	parliamentarians	parliamentarian	NOUN
hassl-3074	124	6	as	as	ADP
hassl-3074	124	7	a	a	DET
hassl-3074	124	8	research	research	NOUN
hassl-3074	124	9	variable	variable	NOUN
hassl-3074	124	10	has	have	AUX
hassl-3074	124	11	been	be	AUX
hassl-3074	124	12	used	use	VERB
hassl-3074	124	13	in	in	ADP
hassl-3074	124	14	several	several	ADJ
hassl-3074	124	15	previous	previous	ADJ
hassl-3074	124	16	kinds	kind	NOUN
hassl-3074	124	17	of	of	ADP
hassl-3074	124	18	research	research	NOUN
hassl-3074	124	19	on	on	ADP
hassl-3074	124	20	public	public	ADJ
hassl-3074	124	21	sector	sector	NOUN
hassl-3074	124	22	organizations	organization	NOUN
hassl-3074	124	23	as	as	ADP
hassl-3074	124	24	a	a	DET
hassl-3074	124	25	strong	strong	ADJ
hassl-3074	124	26	determinant	determinant	ADJ
hassl-3074	124	27	,	,	PUNCT
hassl-3074	124	28	for	for	ADP
hassl-3074	124	29	example	example	NOUN
hassl-3074	124	30	,	,	PUNCT
hassl-3074	124	31	to	to	PART
hassl-3074	124	32	test	test	VERB
hassl-3074	124	33	the	the	DET
hassl-3074	124	34	level	level	NOUN
hassl-3074	124	35	of	of	ADP
hassl-3074	124	36	financial	financial	ADJ
hassl-3074	124	37	statement	statement	NOUN
hassl-3074	124	38	disclosure	disclosure	NOUN
hassl-3074	124	39	(	(	PUNCT
hassl-3074	124	40	arifin	arifin	PROPN
hassl-3074	124	41	et	et	PROPN
hassl-3074	124	42	al	al	PROPN
hassl-3074	124	43	.	.	PROPN
hassl-3074	124	44	,	,	PUNCT
hassl-3074	124	45	2015	2015	NUM
hassl-3074	124	46	)	)	PUNCT
hassl-3074	124	47	;	;	PUNCT
hassl-3074	124	48	(	(	PUNCT
hassl-3074	124	49	nurlianto	nurlianto	NOUN
hassl-3074	124	50	&	&	CCONJ
hassl-3074	124	51	aswar	aswar	ADJ
hassl-3074	124	52	,	,	PUNCT
hassl-3074	124	53	2020	2020	NUM
hassl-3074	124	54	)	)	PUNCT
hassl-3074	124	55	.	.	PUNCT
hassl-3074	125	1	in	in	ADP
hassl-3074	125	2	the	the	DET
hassl-3074	125	3	perspective	perspective	NOUN
hassl-3074	125	4	of	of	ADP
hassl-3074	125	5	institutional	institutional	ADJ
hassl-3074	125	6	theory	theory	NOUN
hassl-3074	125	7	,	,	PUNCT
hassl-3074	125	8	coercive	coercive	ADJ
hassl-3074	125	9	pressure	pressure	NOUN
hassl-3074	125	10	refers	refer	VERB
hassl-3074	125	11	to	to	ADP
hassl-3074	125	12	pressure	pressure	NOUN
hassl-3074	125	13	from	from	ADP
hassl-3074	125	14	external	external	ADJ
hassl-3074	125	15	parties	party	NOUN
hassl-3074	125	16	to	to	PART
hassl-3074	125	17	improve	improve	VERB
hassl-3074	125	18	the	the	DET
hassl-3074	125	19	quality	quality	NOUN
hassl-3074	125	20	of	of	ADP
hassl-3074	125	21	local	local	ADJ
hassl-3074	125	22	government	government	NOUN
hassl-3074	125	23	financial	financial	ADJ
hassl-3074	125	24	reports	report	NOUN
hassl-3074	125	25	.	.	PUNCT
hassl-3074	126	1	a	a	DET
hassl-3074	126	2	research	research	NOUN
hassl-3074	126	3	by	by	ADP
hassl-3074	126	4	murtini	murtini	NOUN
hassl-3074	126	5	,	,	PUNCT
hassl-3074	126	6	suhardjanto	suhardjanto	NOUN
hassl-3074	126	7	,	,	PUNCT
hassl-3074	126	8	djuminah	djuminah	NOUN
hassl-3074	126	9	,	,	PUNCT
hassl-3074	126	10	and	and	CCONJ
hassl-3074	126	11	probohudono	probohudono	NOUN
hassl-3074	126	12	(	(	PUNCT
hassl-3074	126	13	2021	2021	NUM
hassl-3074	126	14	)	)	PUNCT
hassl-3074	126	15	reveals	reveal	VERB
hassl-3074	126	16	that	that	SCONJ
hassl-3074	126	17	there	there	PRON
hassl-3074	126	18	is	be	VERB
hassl-3074	126	19	a	a	DET
hassl-3074	126	20	potentially	potentially	ADV
hassl-3074	126	21	great	great	ADJ
hassl-3074	126	22	pressure	pressure	NOUN
hassl-3074	126	23	from	from	ADP
hassl-3074	126	24	parliamentarians	parliamentarian	NOUN
hassl-3074	126	25	to	to	PART
hassl-3074	126	26	make	make	VERB
hassl-3074	126	27	disclosures	disclosure	NOUN
hassl-3074	126	28	of	of	ADP
hassl-3074	126	29	local	local	ADJ
hassl-3074	126	30	government	government	NOUN
hassl-3074	126	31	financial	financial	ADJ
hassl-3074	126	32	statements	statement	NOUN
hassl-3074	126	33	.	.	PUNCT
hassl-3074	127	1	in	in	ADP
hassl-3074	127	2	line	line	NOUN
hassl-3074	127	3	with	with	ADP
hassl-3074	127	4	the	the	DET
hassl-3074	127	5	aspect	aspect	NOUN
hassl-3074	127	6	of	of	ADP
hassl-3074	127	7	coercive	coercive	ADJ
hassl-3074	127	8	isomorphism	isomorphism	NOUN
hassl-3074	127	9	in	in	ADP
hassl-3074	127	10	institutional	institutional	ADJ
hassl-3074	127	11	theory	theory	NOUN
hassl-3074	127	12	,	,	PUNCT
hassl-3074	127	13	local	local	ADJ
hassl-3074	127	14	parliamentarians	parliamentarian	NOUN
hassl-3074	127	15	are	be	AUX
hassl-3074	127	16	considered	consider	VERB
hassl-3074	127	17	to	to	PART
hassl-3074	127	18	have	have	VERB
hassl-3074	127	19	the	the	DET
hassl-3074	127	20	power	power	NOUN
hassl-3074	127	21	to	to	PART
hassl-3074	127	22	pressurize	pressurize	VERB
hassl-3074	127	23	local	local	ADJ
hassl-3074	127	24	government	government	NOUN
hassl-3074	127	25	administrators	administrator	NOUN
hassl-3074	127	26	to	to	PART
hassl-3074	127	27	be	be	AUX
hassl-3074	127	28	in	in	ADP
hassl-3074	127	29	line	line	NOUN
hassl-3074	127	30	with	with	ADP
hassl-3074	127	31	the	the	DET
hassl-3074	127	32	community	community	NOUN
hassl-3074	127	33	’s	’s	PART
hassl-3074	127	34	aspirations	aspiration	NOUN
hassl-3074	127	35	.	.	PUNCT
hassl-3074	128	1	therefore	therefore	ADV
hassl-3074	128	2	,	,	PUNCT
hassl-3074	128	3	this	this	DET
hassl-3074	128	4	study	study	NOUN
hassl-3074	128	5	used	use	VERB
hassl-3074	128	6	the	the	DET
hassl-3074	128	7	number	number	NOUN
hassl-3074	128	8	of	of	ADP
hassl-3074	128	9	local	local	ADJ
hassl-3074	128	10	parliamentarians	parliamentarian	NOUN
hassl-3074	128	11	as	as	ADP
hassl-3074	128	12	a	a	DET
hassl-3074	128	13	predictor	predictor	NOUN
hassl-3074	128	14	to	to	PART
hassl-3074	128	15	measure	measure	VERB
hassl-3074	128	16	the	the	DET
hassl-3074	128	17	quality	quality	NOUN
hassl-3074	128	18	of	of	ADP
hassl-3074	128	19	financial	financial	ADJ
hassl-3074	128	20	reports	report	NOUN
hassl-3074	128	21	.	.	PUNCT
hassl-3074	129	1	as	as	ADP
hassl-3074	129	2	the	the	DET
hassl-3074	129	3	people	people	NOUN
hassl-3074	129	4	’s	’s	PART
hassl-3074	129	5	representative	representative	NOUN
hassl-3074	129	6	,	,	PUNCT
hassl-3074	129	7	a	a	DET
hassl-3074	129	8	local	local	ADJ
hassl-3074	129	9	parliamentarian	parliamentarian	NOUN
hassl-3074	129	10	has	have	VERB
hassl-3074	129	11	a	a	DET
hassl-3074	129	12	supervisory	supervisory	ADJ
hassl-3074	129	13	function	function	NOUN
hassl-3074	129	14	to	to	PART
hassl-3074	129	15	control	control	VERB
hassl-3074	129	16	the	the	DET
hassl-3074	129	17	running	running	NOUN
hassl-3074	129	18	of	of	ADP
hassl-3074	129	19	the	the	DET
hassl-3074	129	20	government	government	NOUN
hassl-3074	129	21	to	to	PART
hassl-3074	129	22	make	make	VERB
hassl-3074	129	23	sure	sure	ADJ
hassl-3074	129	24	that	that	SCONJ
hassl-3074	129	25	it	it	PRON
hassl-3074	129	26	is	be	AUX
hassl-3074	129	27	in	in	ADP
hassl-3074	129	28	line	line	NOUN
hassl-3074	129	29	with	with	ADP
hassl-3074	129	30	the	the	DET
hassl-3074	129	31	community	community	NOUN
hassl-3074	129	32	aspirations	aspiration	NOUN
hassl-3074	129	33	and	and	CCONJ
hassl-3074	129	34	other	other	ADJ
hassl-3074	129	35	functions	function	NOUN
hassl-3074	129	36	.	.	PUNCT
hassl-3074	130	1	the	the	DET
hassl-3074	130	2	local	local	ADJ
hassl-3074	130	3	parliamentarians	parliamentarian	NOUN
hassl-3074	130	4	supervise	supervise	VERB
hassl-3074	130	5	the	the	DET
hassl-3074	130	6	implementation	implementation	NOUN
hassl-3074	130	7	and	and	CCONJ
hassl-3074	130	8	reporting	reporting	NOUN
hassl-3074	130	9	of	of	ADP
hassl-3074	130	10	local	local	ADJ
hassl-3074	130	11	government	government	NOUN
hassl-3074	130	12	financial	financial	ADJ
hassl-3074	130	13	information	information	NOUN
hassl-3074	130	14	to	to	PART
hassl-3074	130	15	improve	improve	VERB
hassl-3074	130	16	its	its	PRON
hassl-3074	130	17	transparency	transparency	NOUN
hassl-3074	130	18	and	and	CCONJ
hassl-3074	130	19	build	build	VERB
hassl-3074	130	20	accountability	accountability	NOUN
hassl-3074	130	21	of	of	ADP
hassl-3074	130	22	the	the	DET
hassl-3074	130	23	local	local	ADJ
hassl-3074	130	24	government	government	NOUN
hassl-3074	130	25	’s	’s	PART
hassl-3074	130	26	financial	financial	ADJ
hassl-3074	130	27	reports	report	NOUN
hassl-3074	130	28	.	.	PUNCT
hassl-3074	131	1	therefore	therefore	ADV
hassl-3074	131	2	,	,	PUNCT
hassl-3074	131	3	it	it	PRON
hassl-3074	131	4	is	be	AUX
hassl-3074	131	5	assumed	assume	VERB
hassl-3074	131	6	that	that	SCONJ
hassl-3074	131	7	the	the	DET
hassl-3074	131	8	higher	high	ADJ
hassl-3074	131	9	number	number	NOUN
hassl-3074	131	10	of	of	ADP
hassl-3074	131	11	local	local	ADJ
hassl-3074	131	12	parliamentarians	parliamentarian	NOUN
hassl-3074	131	13	can	can	AUX
hassl-3074	131	14	help	help	VERB
hassl-3074	131	15	prepare	prepare	VERB
hassl-3074	131	16	and	and	CCONJ
hassl-3074	131	17	present	present	VERB
hassl-3074	131	18	better	well	ADV
hassl-3074	131	19	and	and	CCONJ
hassl-3074	131	20	more	more	ADV
hassl-3074	131	21	accountable	accountable	ADJ
hassl-3074	131	22	financial	financial	ADJ
hassl-3074	131	23	reports	report	NOUN
hassl-3074	131	24	since	since	SCONJ
hassl-3074	131	25	there	there	PRON
hassl-3074	131	26	will	will	AUX
hassl-3074	131	27	be	be	AUX
hassl-3074	131	28	better	well	ADJ
hassl-3074	131	29	supervision	supervision	NOUN
hassl-3074	131	30	,	,	PUNCT
hassl-3074	131	31	feedback	feedback	NOUN
hassl-3074	131	32	,	,	PUNCT
hassl-3074	131	33	and	and	CCONJ
hassl-3074	131	34	encouragement	encouragement	NOUN
hassl-3074	131	35	to	to	ADP
hassl-3074	131	36	local	local	ADJ
hassl-3074	131	37	governments	government	NOUN
hassl-3074	131	38	to	to	PART
hassl-3074	131	39	make	make	VERB
hassl-3074	131	40	the	the	DET
hassl-3074	131	41	best	good	ADJ
hassl-3074	131	42	use	use	NOUN
hassl-3074	131	43	of	of	ADP
hassl-3074	131	44	their	their	PRON
hassl-3074	131	45	existing	exist	VERB
hassl-3074	131	46	budget	budget	NOUN
hassl-3074	131	47	properly	properly	ADV
hassl-3074	131	48	(	(	PUNCT
hassl-3074	131	49	bolívar	bolívar	PROPN
hassl-3074	131	50	,	,	PUNCT
hassl-3074	131	51	galera	galera	PROPN
hassl-3074	131	52	,	,	PUNCT
hassl-3074	131	53	subirés	subirés	PROPN
hassl-3074	131	54	,	,	PUNCT
hassl-3074	131	55	&	&	CCONJ
hassl-3074	131	56	muñoz	muñoz	PROPN
hassl-3074	131	57	,	,	PUNCT
hassl-3074	131	58	2018	2018	NUM
hassl-3074	131	59	)	)	PUNCT
hassl-3074	131	60	.	.	PUNCT
hassl-3074	132	1	in	in	ADP
hassl-3074	132	2	the	the	DET
hassl-3074	132	3	perspective	perspective	NOUN
hassl-3074	132	4	of	of	ADP
hassl-3074	132	5	institutional	institutional	ADJ
hassl-3074	132	6	theory	theory	NOUN
hassl-3074	132	7	,	,	PUNCT
hassl-3074	132	8	the	the	DET
hassl-3074	132	9	supervisory	supervisory	ADJ
hassl-3074	132	10	function	function	NOUN
hassl-3074	132	11	of	of	ADP
hassl-3074	132	12	the	the	DET
hassl-3074	132	13	local	local	ADJ
hassl-3074	132	14	parliamentarians	parliamentarian	NOUN
hassl-3074	132	15	serves	serve	VERB
hassl-3074	132	16	as	as	ADP
hassl-3074	132	17	a	a	DET
hassl-3074	132	18	coercive	coercive	ADJ
hassl-3074	132	19	pressure	pressure	NOUN
hassl-3074	132	20	from	from	ADP
hassl-3074	132	21	external	external	ADJ
hassl-3074	132	22	parties	party	NOUN
hassl-3074	132	23	to	to	ADP
hassl-3074	132	24	local	local	ADJ
hassl-3074	132	25	governments	government	NOUN
hassl-3074	132	26	to	to	PART
hassl-3074	132	27	change	change	VERB
hassl-3074	132	28	their	their	PRON
hassl-3074	132	29	accountability	accountability	NOUN
hassl-3074	132	30	system	system	NOUN
hassl-3074	132	31	and	and	CCONJ
hassl-3074	132	32	achieve	achieve	VERB
hassl-3074	132	33	a	a	DET
hassl-3074	132	34	humanities	humanity	NOUN
hassl-3074	132	35	and	and	CCONJ
hassl-3074	132	36	social	social	ADJ
hassl-3074	132	37	sciences	science	NOUN
hassl-3074	132	38	letters	letter	NOUN
hassl-3074	132	39	,	,	PUNCT
hassl-3074	132	40	2022	2022	NUM
hassl-3074	132	41	,	,	PUNCT
hassl-3074	132	42	10(3	10(3	NUM
hassl-3074	132	43	):	):	PUNCT
hassl-3074	132	44	336	336	NUM
hassl-3074	132	45	-	-	SYM
hassl-3074	132	46	355	355	NUM
hassl-3074	132	47	341	341	NUM
hassl-3074	132	48	©	©	PROPN
hassl-3074	132	49	2022	2022	NUM
hassl-3074	132	50	conscientia	conscientia	PROPN
hassl-3074	132	51	beam	beam	PROPN
hassl-3074	132	52	.	.	PUNCT
hassl-3074	133	1	all	all	DET
hassl-3074	133	2	rights	right	NOUN
hassl-3074	133	3	reserved	reserve	VERB
hassl-3074	133	4	.	.	PUNCT
hassl-3074	134	1	higher	high	ADJ
hassl-3074	134	2	quality	quality	NOUN
hassl-3074	134	3	in	in	ADP
hassl-3074	134	4	local	local	ADJ
hassl-3074	134	5	government	government	NOUN
hassl-3074	134	6	financial	financial	ADJ
hassl-3074	134	7	reports	report	NOUN
hassl-3074	134	8	.	.	PUNCT
hassl-3074	135	1	logically	logically	ADV
hassl-3074	135	2	,	,	PUNCT
hassl-3074	135	3	the	the	PRON
hassl-3074	135	4	greater	great	ADJ
hassl-3074	135	5	the	the	DET
hassl-3074	135	6	number	number	NOUN
hassl-3074	135	7	of	of	ADP
hassl-3074	135	8	local	local	ADJ
hassl-3074	135	9	parliamentarians	parliamentarian	NOUN
hassl-3074	135	10	,	,	PUNCT
hassl-3074	135	11	the	the	DET
hassl-3074	135	12	stronger	strong	ADJ
hassl-3074	135	13	is	be	AUX
hassl-3074	135	14	the	the	DET
hassl-3074	135	15	coercive	coercive	ADJ
hassl-3074	135	16	pressure	pressure	NOUN
hassl-3074	135	17	on	on	ADP
hassl-3074	135	18	the	the	DET
hassl-3074	135	19	behavior	behavior	NOUN
hassl-3074	135	20	of	of	ADP
hassl-3074	135	21	local	local	ADJ
hassl-3074	135	22	governments	government	NOUN
hassl-3074	135	23	in	in	ADP
hassl-3074	135	24	producing	produce	VERB
hassl-3074	135	25	quality	quality	NOUN
hassl-3074	135	26	financial	financial	ADJ
hassl-3074	135	27	statements	statement	NOUN
hassl-3074	135	28	.	.	PUNCT
hassl-3074	136	1	article	article	NOUN
hassl-3074	136	2	21	21	NUM
hassl-3074	136	3	of	of	ADP
hassl-3074	136	4	the	the	DET
hassl-3074	136	5	law	law	NOUN
hassl-3074	136	6	of	of	ADP
hassl-3074	136	7	the	the	DET
hassl-3074	136	8	republic	republic	NOUN
hassl-3074	136	9	of	of	ADP
hassl-3074	136	10	indonesia	indonesia	PROPN
hassl-3074	136	11	no	no	PROPN
hassl-3074	136	12	.	.	PROPN
hassl-3074	136	13	15	15	NUM
hassl-3074	136	14	of	of	ADP
hassl-3074	136	15	2004	2004	NUM
hassl-3074	136	16	concerning	concern	VERB
hassl-3074	136	17	local	local	ADJ
hassl-3074	136	18	financial	financial	ADJ
hassl-3074	136	19	management	management	NOUN
hassl-3074	136	20	stipulated	stipulate	VERB
hassl-3074	136	21	that	that	SCONJ
hassl-3074	136	22	the	the	DET
hassl-3074	136	23	local	local	ADJ
hassl-3074	136	24	parliamentarians	parliamentarian	NOUN
hassl-3074	136	25	could	could	AUX
hassl-3074	136	26	ask	ask	VERB
hassl-3074	136	27	the	the	DET
hassl-3074	136	28	local	local	ADJ
hassl-3074	136	29	government	government	NOUN
hassl-3074	136	30	to	to	PART
hassl-3074	136	31	carry	carry	VERB
hassl-3074	136	32	out	out	ADP
hassl-3074	136	33	a	a	DET
hassl-3074	136	34	follow	follow	NOUN
hassl-3074	136	35	-	-	PUNCT
hassl-3074	136	36	up	up	NOUN
hassl-3074	136	37	on	on	ADP
hassl-3074	136	38	the	the	DET
hassl-3074	136	39	results	result	NOUN
hassl-3074	136	40	of	of	ADP
hassl-3074	136	41	the	the	DET
hassl-3074	136	42	audit	audit	NOUN
hassl-3074	136	43	to	to	PART
hassl-3074	136	44	improve	improve	VERB
hassl-3074	136	45	the	the	DET
hassl-3074	136	46	quality	quality	NOUN
hassl-3074	136	47	of	of	ADP
hassl-3074	136	48	its	its	PRON
hassl-3074	136	49	financial	financial	ADJ
hassl-3074	136	50	reports	report	NOUN
hassl-3074	136	51	.	.	PUNCT
hassl-3074	137	1	thus	thus	ADV
hassl-3074	137	2	,	,	PUNCT
hassl-3074	137	3	an	an	DET
hassl-3074	137	4	increasing	increase	VERB
hassl-3074	137	5	number	number	NOUN
hassl-3074	137	6	of	of	ADP
hassl-3074	137	7	local	local	ADJ
hassl-3074	137	8	parliamentarians	parliamentarian	NOUN
hassl-3074	137	9	can	can	AUX
hassl-3074	137	10	potentially	potentially	ADV
hassl-3074	137	11	improve	improve	VERB
hassl-3074	137	12	the	the	DET
hassl-3074	137	13	quality	quality	NOUN
hassl-3074	137	14	of	of	ADP
hassl-3074	137	15	financial	financial	ADJ
hassl-3074	137	16	reports	report	NOUN
hassl-3074	137	17	(	(	PUNCT
hassl-3074	137	18	effendi	effendi	NOUN
hassl-3074	137	19	,	,	PUNCT
hassl-3074	137	20	2021	2021	NUM
hassl-3074	137	21	)	)	PUNCT
hassl-3074	137	22	.	.	PUNCT
hassl-3074	138	1	based	base	VERB
hassl-3074	138	2	on	on	ADP
hassl-3074	138	3	this	this	DET
hassl-3074	138	4	description	description	NOUN
hassl-3074	138	5	,	,	PUNCT
hassl-3074	138	6	the	the	DET
hassl-3074	138	7	following	follow	VERB
hassl-3074	138	8	research	research	NOUN
hassl-3074	138	9	hypothesis	hypothesis	NOUN
hassl-3074	138	10	is	be	AUX
hassl-3074	138	11	proposed	propose	VERB
hassl-3074	138	12	:	:	PUNCT
hassl-3074	139	1	h1	h1	PROPN
hassl-3074	139	2	:	:	PUNCT
hassl-3074	139	3	the	the	DET
hassl-3074	139	4	number	number	NOUN
hassl-3074	139	5	of	of	ADP
hassl-3074	139	6	local	local	ADJ
hassl-3074	139	7	parliamentarians	parliamentarian	NOUN
hassl-3074	139	8	is	be	AUX
hassl-3074	139	9	positively	positively	ADV
hassl-3074	139	10	correlated	correlate	VERB
hassl-3074	139	11	with	with	ADP
hassl-3074	139	12	the	the	DET
hassl-3074	139	13	quality	quality	NOUN
hassl-3074	139	14	of	of	ADP
hassl-3074	139	15	local	local	ADJ
hassl-3074	139	16	government	government	NOUN
hassl-3074	139	17	financial	financial	ADJ
hassl-3074	139	18	statements	statement	NOUN
hassl-3074	139	19	.	.	PUNCT
hassl-3074	140	1	2.3.2	2.3.2	X
hassl-3074	140	2	.	.	PUNCT
hassl-3074	141	1	the	the	DET
hassl-3074	141	2	number	number	NOUN
hassl-3074	141	3	of	of	ADP
hassl-3074	141	4	civil	civil	ADJ
hassl-3074	141	5	servants	servant	NOUN
hassl-3074	141	6	another	another	DET
hassl-3074	141	7	predictor	predictor	NOUN
hassl-3074	141	8	variable	variable	NOUN
hassl-3074	141	9	used	use	VERB
hassl-3074	141	10	in	in	ADP
hassl-3074	141	11	this	this	DET
hassl-3074	141	12	study	study	NOUN
hassl-3074	141	13	as	as	ADP
hassl-3074	141	14	a	a	DET
hassl-3074	141	15	part	part	NOUN
hassl-3074	141	16	of	of	ADP
hassl-3074	141	17	the	the	DET
hassl-3074	141	18	coercive	coercive	ADJ
hassl-3074	141	19	isomorphism	isomorphism	NOUN
hassl-3074	141	20	framework	framework	NOUN
hassl-3074	141	21	was	be	AUX
hassl-3074	141	22	the	the	DET
hassl-3074	141	23	number	number	NOUN
hassl-3074	141	24	of	of	ADP
hassl-3074	141	25	civil	civil	ADJ
hassl-3074	141	26	servants	servant	NOUN
hassl-3074	141	27	.	.	PUNCT
hassl-3074	142	1	coercive	coercive	ADJ
hassl-3074	142	2	pressure	pressure	NOUN
hassl-3074	142	3	refers	refer	VERB
hassl-3074	142	4	to	to	ADP
hassl-3074	142	5	the	the	DET
hassl-3074	142	6	need	need	NOUN
hassl-3074	142	7	for	for	SCONJ
hassl-3074	142	8	an	an	DET
hassl-3074	142	9	organization	organization	NOUN
hassl-3074	142	10	to	to	PART
hassl-3074	142	11	apply	apply	VERB
hassl-3074	142	12	certain	certain	ADJ
hassl-3074	142	13	norms	norm	NOUN
hassl-3074	142	14	due	due	ADP
hassl-3074	142	15	to	to	ADP
hassl-3074	142	16	the	the	DET
hassl-3074	142	17	pressure	pressure	NOUN
hassl-3074	142	18	from	from	ADP
hassl-3074	142	19	other	other	ADJ
hassl-3074	142	20	organizations	organization	NOUN
hassl-3074	142	21	or	or	CCONJ
hassl-3074	142	22	society	society	NOUN
hassl-3074	142	23	.	.	PUNCT
hassl-3074	143	1	in	in	ADP
hassl-3074	143	2	this	this	DET
hassl-3074	143	3	case	case	NOUN
hassl-3074	143	4	,	,	PUNCT
hassl-3074	143	5	the	the	DET
hassl-3074	143	6	number	number	NOUN
hassl-3074	143	7	of	of	ADP
hassl-3074	143	8	civil	civil	ADJ
hassl-3074	143	9	servants	servant	NOUN
hassl-3074	143	10	is	be	AUX
hassl-3074	143	11	one	one	NUM
hassl-3074	143	12	of	of	ADP
hassl-3074	143	13	the	the	DET
hassl-3074	143	14	potential	potential	ADJ
hassl-3074	143	15	variables	variable	NOUN
hassl-3074	143	16	that	that	PRON
hassl-3074	143	17	may	may	AUX
hassl-3074	143	18	have	have	VERB
hassl-3074	143	19	a	a	DET
hassl-3074	143	20	coercive	coercive	ADJ
hassl-3074	143	21	pressure	pressure	NOUN
hassl-3074	143	22	since	since	SCONJ
hassl-3074	143	23	there	there	PRON
hassl-3074	143	24	will	will	AUX
hassl-3074	143	25	be	be	AUX
hassl-3074	143	26	some	some	DET
hassl-3074	143	27	pressures	pressure	NOUN
hassl-3074	143	28	from	from	ADP
hassl-3074	143	29	the	the	DET
hassl-3074	143	30	government	government	NOUN
hassl-3074	143	31	executives	executive	NOUN
hassl-3074	143	32	as	as	ADP
hassl-3074	143	33	one	one	NUM
hassl-3074	143	34	of	of	ADP
hassl-3074	143	35	the	the	DET
hassl-3074	143	36	users	user	NOUN
hassl-3074	143	37	of	of	ADP
hassl-3074	143	38	financial	financial	ADJ
hassl-3074	143	39	statements	statement	NOUN
hassl-3074	143	40	.	.	PUNCT
hassl-3074	144	1	the	the	DET
hassl-3074	144	2	number	number	NOUN
hassl-3074	144	3	of	of	ADP
hassl-3074	144	4	civil	civil	ADJ
hassl-3074	144	5	servants	servant	NOUN
hassl-3074	144	6	is	be	AUX
hassl-3074	144	7	understood	understand	VERB
hassl-3074	144	8	in	in	ADP
hassl-3074	144	9	the	the	DET
hassl-3074	144	10	number	number	NOUN
hassl-3074	144	11	of	of	ADP
hassl-3074	144	12	affairs	affair	NOUN
hassl-3074	144	13	to	to	PART
hassl-3074	144	14	be	be	AUX
hassl-3074	144	15	prioritized	prioritize	VERB
hassl-3074	144	16	by	by	ADP
hassl-3074	144	17	local	local	ADJ
hassl-3074	144	18	governments	government	NOUN
hassl-3074	144	19	in	in	ADP
hassl-3074	144	20	regional	regional	ADJ
hassl-3074	144	21	development	development	NOUN
hassl-3074	144	22	.	.	PUNCT
hassl-3074	145	1	in	in	ADP
hassl-3074	145	2	this	this	DET
hassl-3074	145	3	context	context	NOUN
hassl-3074	145	4	,	,	PUNCT
hassl-3074	145	5	the	the	DET
hassl-3074	145	6	greater	great	ADJ
hassl-3074	145	7	is	be	AUX
hassl-3074	145	8	the	the	DET
hassl-3074	145	9	number	number	NOUN
hassl-3074	145	10	of	of	ADP
hassl-3074	145	11	government	government	NOUN
hassl-3074	145	12	affairs	affair	NOUN
hassl-3074	145	13	,	,	PUNCT
hassl-3074	145	14	the	the	DET
hassl-3074	145	15	more	more	ADV
hassl-3074	145	16	complex	complex	ADJ
hassl-3074	145	17	is	be	AUX
hassl-3074	145	18	the	the	DET
hassl-3074	145	19	government	government	NOUN
hassl-3074	145	20	structure	structure	NOUN
hassl-3074	145	21	and	and	CCONJ
hassl-3074	145	22	the	the	DET
hassl-3074	145	23	more	more	ADV
hassl-3074	145	24	complex	complex	NOUN
hassl-3074	145	25	becomes	become	VERB
hassl-3074	145	26	a	a	DET
hassl-3074	145	27	government	government	NOUN
hassl-3074	145	28	structure	structure	NOUN
hassl-3074	145	29	,	,	PUNCT
hassl-3074	145	30	the	the	DET
hassl-3074	145	31	greater	great	ADJ
hassl-3074	145	32	should	should	AUX
hassl-3074	145	33	be	be	AUX
hassl-3074	145	34	the	the	DET
hassl-3074	145	35	number	number	NOUN
hassl-3074	145	36	of	of	ADP
hassl-3074	145	37	civil	civil	ADJ
hassl-3074	145	38	servants	servant	NOUN
hassl-3074	145	39	.	.	PUNCT
hassl-3074	146	1	as	as	ADP
hassl-3074	146	2	a	a	DET
hassl-3074	146	3	result	result	NOUN
hassl-3074	146	4	,	,	PUNCT
hassl-3074	146	5	the	the	PRON
hassl-3074	146	6	more	more	ADV
hassl-3074	146	7	the	the	DET
hassl-3074	146	8	number	number	NOUN
hassl-3074	146	9	of	of	ADP
hassl-3074	146	10	civil	civil	ADJ
hassl-3074	146	11	servants	servant	NOUN
hassl-3074	146	12	,	,	PUNCT
hassl-3074	146	13	the	the	DET
hassl-3074	146	14	greater	great	ADJ
hassl-3074	146	15	information	information	NOUN
hassl-3074	146	16	is	be	AUX
hassl-3074	146	17	disclosed	disclose	VERB
hassl-3074	146	18	as	as	ADP
hassl-3074	146	19	a	a	DET
hassl-3074	146	20	way	way	NOUN
hassl-3074	146	21	to	to	PART
hassl-3074	146	22	reduce	reduce	VERB
hassl-3074	146	23	asymmetrical	asymmetrical	ADJ
hassl-3074	146	24	information	information	NOUN
hassl-3074	146	25	and	and	CCONJ
hassl-3074	146	26	as	as	ADP
hassl-3074	146	27	a	a	DET
hassl-3074	146	28	way	way	NOUN
hassl-3074	146	29	to	to	PART
hassl-3074	146	30	show	show	VERB
hassl-3074	146	31	better	well	ADJ
hassl-3074	146	32	performance	performance	NOUN
hassl-3074	146	33	(	(	PUNCT
hassl-3074	146	34	martínez	martínez	NOUN
hassl-3074	146	35	-	-	PUNCT
hassl-3074	146	36	ferrero	ferrero	PROPN
hassl-3074	146	37	&	&	CCONJ
hassl-3074	146	38	garcíasánchez	garcíasánchez	PROPN
hassl-3074	146	39	,	,	PUNCT
hassl-3074	146	40	2017	2017	NUM
hassl-3074	146	41	)	)	PUNCT
hassl-3074	146	42	.	.	PUNCT
hassl-3074	147	1	thus	thus	ADV
hassl-3074	147	2	,	,	PUNCT
hassl-3074	147	3	a	a	DET
hassl-3074	147	4	larger	large	ADJ
hassl-3074	147	5	number	number	NOUN
hassl-3074	147	6	of	of	ADP
hassl-3074	147	7	civil	civil	ADJ
hassl-3074	147	8	servants	servant	NOUN
hassl-3074	147	9	is	be	AUX
hassl-3074	147	10	expected	expect	VERB
hassl-3074	147	11	to	to	PART
hassl-3074	147	12	result	result	VERB
hassl-3074	147	13	in	in	ADP
hassl-3074	147	14	higher	high	ADJ
hassl-3074	147	15	fulfillment	fulfillment	NOUN
hassl-3074	147	16	of	of	ADP
hassl-3074	147	17	local	local	ADJ
hassl-3074	147	18	government	government	NOUN
hassl-3074	147	19	financial	financial	ADJ
hassl-3074	147	20	statement	statement	NOUN
hassl-3074	147	21	disclosures	disclosure	NOUN
hassl-3074	147	22	with	with	ADP
hassl-3074	147	23	better	well	ADJ
hassl-3074	147	24	quality	quality	NOUN
hassl-3074	147	25	of	of	ADP
hassl-3074	147	26	financial	financial	ADJ
hassl-3074	147	27	statements	statement	NOUN
hassl-3074	147	28	(	(	PUNCT
hassl-3074	147	29	khasanah	khasanah	PROPN
hassl-3074	147	30	&	&	CCONJ
hassl-3074	147	31	rahardjo	rahardjo	PROPN
hassl-3074	147	32	,	,	PUNCT
hassl-3074	147	33	2014	2014	NUM
hassl-3074	147	34	)	)	PUNCT
hassl-3074	147	35	.	.	PUNCT
hassl-3074	148	1	the	the	DET
hassl-3074	148	2	indonesian	indonesian	ADJ
hassl-3074	148	3	government	government	NOUN
hassl-3074	148	4	regulation	regulation	NOUN
hassl-3074	148	5	no.71	no.71	PROPN
hassl-3074	148	6	of	of	ADP
hassl-3074	148	7	2010	2010	NUM
hassl-3074	148	8	concerning	concern	VERB
hassl-3074	148	9	government	government	NOUN
hassl-3074	148	10	accounting	accounting	NOUN
hassl-3074	148	11	standards	standard	NOUN
hassl-3074	148	12	has	have	AUX
hassl-3074	148	13	stipulated	stipulate	VERB
hassl-3074	148	14	the	the	DET
hassl-3074	148	15	obligation	obligation	NOUN
hassl-3074	148	16	for	for	ADP
hassl-3074	148	17	the	the	DET
hassl-3074	148	18	local	local	ADJ
hassl-3074	148	19	governments	government	NOUN
hassl-3074	148	20	to	to	PART
hassl-3074	148	21	submit	submit	VERB
hassl-3074	148	22	an	an	DET
hassl-3074	148	23	accountability	accountability	NOUN
hassl-3074	148	24	report	report	NOUN
hassl-3074	148	25	in	in	ADP
hassl-3074	148	26	the	the	DET
hassl-3074	148	27	form	form	NOUN
hassl-3074	148	28	of	of	ADP
hassl-3074	148	29	financial	financial	ADJ
hassl-3074	148	30	statements	statement	NOUN
hassl-3074	148	31	.	.	PUNCT
hassl-3074	149	1	in	in	ADP
hassl-3074	149	2	this	this	DET
hassl-3074	149	3	case	case	NOUN
hassl-3074	149	4	,	,	PUNCT
hassl-3074	149	5	the	the	DET
hassl-3074	149	6	local	local	ADJ
hassl-3074	149	7	government	government	NOUN
hassl-3074	149	8	is	be	AUX
hassl-3074	149	9	one	one	NUM
hassl-3074	149	10	of	of	ADP
hassl-3074	149	11	the	the	DET
hassl-3074	149	12	reporting	reporting	NOUN
hassl-3074	149	13	entities	entity	NOUN
hassl-3074	149	14	and	and	CCONJ
hassl-3074	149	15	a	a	DET
hassl-3074	149	16	government	government	NOUN
hassl-3074	149	17	unit	unit	NOUN
hassl-3074	149	18	consisting	consist	VERB
hassl-3074	149	19	of	of	ADP
hassl-3074	149	20	one	one	NUM
hassl-3074	149	21	or	or	CCONJ
hassl-3074	149	22	more	more	ADJ
hassl-3074	149	23	accounting	accounting	NOUN
hassl-3074	149	24	entities	entity	NOUN
hassl-3074	149	25	.	.	PUNCT
hassl-3074	150	1	from	from	ADP
hassl-3074	150	2	this	this	DET
hassl-3074	150	3	definition	definition	NOUN
hassl-3074	150	4	,	,	PUNCT
hassl-3074	150	5	the	the	DET
hassl-3074	150	6	accounting	accounting	NOUN
hassl-3074	150	7	entity	entity	NOUN
hassl-3074	150	8	refers	refer	VERB
hassl-3074	150	9	to	to	ADP
hassl-3074	150	10	a	a	DET
hassl-3074	150	11	civil	civil	ADJ
hassl-3074	150	12	servant	servant	NOUN
hassl-3074	150	13	or	or	CCONJ
hassl-3074	150	14	local	local	ADJ
hassl-3074	150	15	work	work	NOUN
hassl-3074	150	16	unit	unit	NOUN
hassl-3074	150	17	.	.	PUNCT
hassl-3074	151	1	in	in	ADP
hassl-3074	151	2	the	the	DET
hassl-3074	151	3	indonesian	indonesian	ADJ
hassl-3074	151	4	government	government	NOUN
hassl-3074	151	5	structure	structure	NOUN
hassl-3074	151	6	,	,	PUNCT
hassl-3074	151	7	civil	civil	ADJ
hassl-3074	151	8	servants	servant	NOUN
hassl-3074	151	9	are	be	AUX
hassl-3074	151	10	accounting	account	VERB
hassl-3074	151	11	entities	entity	NOUN
hassl-3074	151	12	that	that	PRON
hassl-3074	151	13	are	be	AUX
hassl-3074	151	14	required	require	VERB
hassl-3074	151	15	to	to	PART
hassl-3074	151	16	record	record	NOUN
hassl-3074	151	17	transactions	transaction	NOUN
hassl-3074	151	18	that	that	PRON
hassl-3074	151	19	occur	occur	VERB
hassl-3074	151	20	within	within	ADP
hassl-3074	151	21	government	government	NOUN
hassl-3074	151	22	institutions	institution	NOUN
hassl-3074	151	23	.	.	PUNCT
hassl-3074	152	1	thus	thus	ADV
hassl-3074	152	2	,	,	PUNCT
hassl-3074	152	3	a	a	DET
hassl-3074	152	4	more	more	ADJ
hassl-3074	152	5	number	number	NOUN
hassl-3074	152	6	of	of	ADP
hassl-3074	152	7	civil	civil	ADJ
hassl-3074	152	8	servants	servant	NOUN
hassl-3074	152	9	results	result	VERB
hassl-3074	152	10	in	in	ADP
hassl-3074	152	11	a	a	DET
hassl-3074	152	12	more	more	ADV
hassl-3074	152	13	complex	complex	ADJ
hassl-3074	152	14	government	government	NOUN
hassl-3074	152	15	unit	unit	NOUN
hassl-3074	152	16	,	,	PUNCT
hassl-3074	152	17	which	which	PRON
hassl-3074	152	18	is	be	AUX
hassl-3074	152	19	expected	expect	VERB
hassl-3074	152	20	to	to	PART
hassl-3074	152	21	achieve	achieve	VERB
hassl-3074	152	22	a	a	DET
hassl-3074	152	23	better	well	ADJ
hassl-3074	152	24	quality	quality	NOUN
hassl-3074	152	25	of	of	ADP
hassl-3074	152	26	the	the	DET
hassl-3074	152	27	financial	financial	ADJ
hassl-3074	152	28	statements	statement	NOUN
hassl-3074	152	29	(	(	PUNCT
hassl-3074	152	30	hermansyah	hermansyah	NOUN
hassl-3074	152	31	&	&	CCONJ
hassl-3074	152	32	marliana	marliana	PROPN
hassl-3074	152	33	,	,	PUNCT
hassl-3074	152	34	2019	2019	NUM
hassl-3074	152	35	)	)	PUNCT
hassl-3074	152	36	.	.	PUNCT
hassl-3074	153	1	logically	logically	ADV
hassl-3074	153	2	,	,	PUNCT
hassl-3074	153	3	a	a	DET
hassl-3074	153	4	more	more	ADV
hassl-3074	153	5	functional	functional	ADJ
hassl-3074	153	6	differentiation	differentiation	NOUN
hassl-3074	153	7	within	within	ADP
hassl-3074	153	8	the	the	DET
hassl-3074	153	9	local	local	ADJ
hassl-3074	153	10	government	government	NOUN
hassl-3074	153	11	can	can	AUX
hassl-3074	153	12	increase	increase	VERB
hassl-3074	153	13	the	the	DET
hassl-3074	153	14	available	available	ADJ
hassl-3074	153	15	ideas	idea	NOUN
hassl-3074	153	16	,	,	PUNCT
hassl-3074	153	17	information	information	NOUN
hassl-3074	153	18	,	,	PUNCT
hassl-3074	153	19	and	and	CCONJ
hassl-3074	153	20	innovations	innovation	NOUN
hassl-3074	153	21	regarding	regard	VERB
hassl-3074	153	22	the	the	DET
hassl-3074	153	23	quality	quality	NOUN
hassl-3074	153	24	of	of	ADP
hassl-3074	153	25	good	good	ADJ
hassl-3074	153	26	financial	financial	ADJ
hassl-3074	153	27	reports	report	NOUN
hassl-3074	153	28	.	.	PUNCT
hassl-3074	154	1	furthermore	furthermore	ADV
hassl-3074	154	2	,	,	PUNCT
hassl-3074	154	3	pradono	pradono	NOUN
hassl-3074	154	4	and	and	CCONJ
hassl-3074	154	5	basukianto	basukianto	NOUN
hassl-3074	154	6	(	(	PUNCT
hassl-3074	154	7	2015	2015	NUM
hassl-3074	154	8	)	)	PUNCT
hassl-3074	154	9	revealed	reveal	VERB
hassl-3074	154	10	that	that	SCONJ
hassl-3074	154	11	the	the	DET
hassl-3074	154	12	greater	great	ADJ
hassl-3074	154	13	number	number	NOUN
hassl-3074	154	14	of	of	ADP
hassl-3074	154	15	civil	civil	ADJ
hassl-3074	154	16	servants	servant	NOUN
hassl-3074	154	17	in	in	ADP
hassl-3074	154	18	a	a	DET
hassl-3074	154	19	government	government	NOUN
hassl-3074	154	20	organization	organization	NOUN
hassl-3074	154	21	will	will	AUX
hassl-3074	154	22	improve	improve	VERB
hassl-3074	154	23	the	the	DET
hassl-3074	154	24	performance	performance	NOUN
hassl-3074	154	25	of	of	ADP
hassl-3074	154	26	the	the	DET
hassl-3074	154	27	government	government	NOUN
hassl-3074	154	28	organization	organization	NOUN
hassl-3074	154	29	.	.	PUNCT
hassl-3074	155	1	based	base	VERB
hassl-3074	155	2	on	on	ADP
hassl-3074	155	3	the	the	DET
hassl-3074	155	4	given	give	VERB
hassl-3074	155	5	description	description	NOUN
hassl-3074	155	6	,	,	PUNCT
hassl-3074	155	7	the	the	DET
hassl-3074	155	8	following	follow	VERB
hassl-3074	155	9	research	research	NOUN
hassl-3074	155	10	hypothesis	hypothesis	NOUN
hassl-3074	155	11	is	be	AUX
hassl-3074	155	12	proposed	propose	VERB
hassl-3074	155	13	:	:	PUNCT
hassl-3074	155	14	h2	h2	NOUN
hassl-3074	155	15	:	:	PUNCT
hassl-3074	155	16	the	the	DET
hassl-3074	155	17	number	number	NOUN
hassl-3074	155	18	of	of	ADP
hassl-3074	155	19	civil	civil	ADJ
hassl-3074	155	20	servants	servant	NOUN
hassl-3074	155	21	is	be	AUX
hassl-3074	155	22	positively	positively	ADV
hassl-3074	155	23	correlated	correlate	VERB
hassl-3074	155	24	with	with	ADP
hassl-3074	155	25	the	the	DET
hassl-3074	155	26	quality	quality	NOUN
hassl-3074	155	27	of	of	ADP
hassl-3074	155	28	local	local	ADJ
hassl-3074	155	29	government	government	NOUN
hassl-3074	155	30	financial	financial	ADJ
hassl-3074	155	31	statements	statement	NOUN
hassl-3074	155	32	.	.	PUNCT
hassl-3074	156	1	2.4	2.4	NUM
hassl-3074	156	2	.	.	PUNCT
hassl-3074	156	3	hypothesis	hypothesis	NOUN
hassl-3074	156	4	related	relate	VERB
hassl-3074	156	5	to	to	ADP
hassl-3074	156	6	mimetic	mimetic	ADJ
hassl-3074	156	7	isomorphism	isomorphism	NOUN
hassl-3074	156	8	2.4.1	2.4.1	NUM
hassl-3074	156	9	.	.	PUNCT
hassl-3074	157	1	comparative	comparative	ADJ
hassl-3074	157	2	study	study	NOUN
hassl-3074	157	3	the	the	DET
hassl-3074	157	4	predictor	predictor	NOUN
hassl-3074	157	5	variable	variable	NOUN
hassl-3074	157	6	in	in	ADP
hassl-3074	157	7	the	the	DET
hassl-3074	157	8	mimetic	mimetic	ADJ
hassl-3074	157	9	isomorphism	isomorphism	NOUN
hassl-3074	157	10	framework	framework	NOUN
hassl-3074	157	11	is	be	AUX
hassl-3074	157	12	the	the	DET
hassl-3074	157	13	implementation	implementation	NOUN
hassl-3074	157	14	of	of	ADP
hassl-3074	157	15	a	a	DET
hassl-3074	157	16	comparative	comparative	ADJ
hassl-3074	157	17	study	study	NOUN
hassl-3074	157	18	by	by	ADP
hassl-3074	157	19	one	one	NUM
hassl-3074	157	20	local	local	ADJ
hassl-3074	157	21	government	government	NOUN
hassl-3074	157	22	to	to	ADP
hassl-3074	157	23	another	another	DET
hassl-3074	157	24	local	local	ADJ
hassl-3074	157	25	government	government	NOUN
hassl-3074	157	26	.	.	PUNCT
hassl-3074	158	1	the	the	DET
hassl-3074	158	2	implementation	implementation	NOUN
hassl-3074	158	3	of	of	ADP
hassl-3074	158	4	comparative	comparative	ADJ
hassl-3074	158	5	study	study	NOUN
hassl-3074	158	6	is	be	AUX
hassl-3074	158	7	closely	closely	ADV
hassl-3074	158	8	related	relate	VERB
hassl-3074	158	9	to	to	ADP
hassl-3074	158	10	the	the	DET
hassl-3074	158	11	pressure	pressure	NOUN
hassl-3074	158	12	of	of	ADP
hassl-3074	158	13	mimetic	mimetic	ADJ
hassl-3074	158	14	isomorphism	isomorphism	NOUN
hassl-3074	158	15	.	.	PUNCT
hassl-3074	159	1	in	in	ADP
hassl-3074	159	2	this	this	DET
hassl-3074	159	3	case	case	NOUN
hassl-3074	159	4	,	,	PUNCT
hassl-3074	159	5	when	when	SCONJ
hassl-3074	159	6	a	a	DET
hassl-3074	159	7	local	local	ADJ
hassl-3074	159	8	government	government	NOUN
hassl-3074	159	9	is	be	AUX
hassl-3074	159	10	facing	face	VERB
hassl-3074	159	11	uncertainty	uncertainty	NOUN
hassl-3074	159	12	or	or	CCONJ
hassl-3074	159	13	an	an	DET
hassl-3074	159	14	unsolved	unsolved	ADJ
hassl-3074	159	15	problem	problem	NOUN
hassl-3074	159	16	,	,	PUNCT
hassl-3074	159	17	the	the	DET
hassl-3074	159	18	comparative	comparative	ADJ
hassl-3074	159	19	study	study	NOUN
hassl-3074	159	20	provides	provide	VERB
hassl-3074	159	21	one	one	NUM
hassl-3074	159	22	way	way	NOUN
hassl-3074	159	23	to	to	PART
hassl-3074	159	24	solve	solve	VERB
hassl-3074	159	25	the	the	DET
hassl-3074	159	26	existing	exist	VERB
hassl-3074	159	27	problems	problem	NOUN
hassl-3074	159	28	.	.	PUNCT
hassl-3074	160	1	the	the	DET
hassl-3074	160	2	comparative	comparative	ADJ
hassl-3074	160	3	study	study	NOUN
hassl-3074	160	4	enables	enable	VERB
hassl-3074	160	5	one	one	NUM
hassl-3074	160	6	local	local	ADJ
hassl-3074	160	7	government	government	NOUN
hassl-3074	160	8	to	to	PART
hassl-3074	160	9	imitate	imitate	VERB
hassl-3074	160	10	the	the	DET
hassl-3074	160	11	practices	practice	NOUN
hassl-3074	160	12	of	of	ADP
hassl-3074	160	13	other	other	ADJ
hassl-3074	160	14	local	local	ADJ
hassl-3074	160	15	governments	government	NOUN
hassl-3074	160	16	as	as	ADP
hassl-3074	160	17	the	the	DET
hassl-3074	160	18	object	object	NOUN
hassl-3074	160	19	of	of	ADP
hassl-3074	160	20	a	a	DET
hassl-3074	160	21	comparative	comparative	ADJ
hassl-3074	160	22	study	study	NOUN
hassl-3074	160	23	.	.	PUNCT
hassl-3074	161	1	this	this	DET
hassl-3074	161	2	humanities	humanity	NOUN
hassl-3074	161	3	and	and	CCONJ
hassl-3074	161	4	social	social	ADJ
hassl-3074	161	5	sciences	science	NOUN
hassl-3074	161	6	letters	letter	NOUN
hassl-3074	161	7	,	,	PUNCT
hassl-3074	161	8	2022	2022	NUM
hassl-3074	161	9	,	,	PUNCT
hassl-3074	161	10	10(3	10(3	NUM
hassl-3074	161	11	):	):	PUNCT
hassl-3074	161	12	336	336	NUM
hassl-3074	161	13	-	-	SYM
hassl-3074	161	14	355	355	NUM
hassl-3074	161	15	342	342	NUM
hassl-3074	161	16	©	©	PROPN
hassl-3074	161	17	2022	2022	NUM
hassl-3074	161	18	conscientia	conscientia	PROPN
hassl-3074	161	19	beam	beam	PROPN
hassl-3074	161	20	.	.	PUNCT
hassl-3074	162	1	all	all	DET
hassl-3074	162	2	rights	right	NOUN
hassl-3074	162	3	reserved	reserve	VERB
hassl-3074	162	4	.	.	PUNCT
hassl-3074	163	1	comparative	comparative	ADJ
hassl-3074	163	2	study	study	NOUN
hassl-3074	163	3	is	be	AUX
hassl-3074	163	4	generally	generally	ADV
hassl-3074	163	5	applied	apply	VERB
hassl-3074	163	6	to	to	ADP
hassl-3074	163	7	organizations	organization	NOUN
hassl-3074	163	8	that	that	PRON
hassl-3074	163	9	are	be	AUX
hassl-3074	163	10	seen	see	VERB
hassl-3074	163	11	to	to	PART
hassl-3074	163	12	have	have	VERB
hassl-3074	163	13	better	well	ADJ
hassl-3074	163	14	achievement	achievement	NOUN
hassl-3074	163	15	and	and	CCONJ
hassl-3074	163	16	gain	gain	VERB
hassl-3074	163	17	better	well	ADJ
hassl-3074	163	18	legitimacy	legitimacy	NOUN
hassl-3074	163	19	than	than	ADP
hassl-3074	163	20	the	the	DET
hassl-3074	163	21	organizations	organization	NOUN
hassl-3074	163	22	that	that	PRON
hassl-3074	163	23	imitate	imitate	VERB
hassl-3074	163	24	them	they	PRON
hassl-3074	163	25	.	.	PUNCT
hassl-3074	164	1	comparative	comparative	ADJ
hassl-3074	164	2	studies	study	NOUN
hassl-3074	164	3	are	be	AUX
hassl-3074	164	4	the	the	DET
hassl-3074	164	5	process	process	NOUN
hassl-3074	164	6	of	of	ADP
hassl-3074	164	7	extracting	extract	VERB
hassl-3074	164	8	certain	certain	ADJ
hassl-3074	164	9	knowledge	knowledge	NOUN
hassl-3074	164	10	from	from	ADP
hassl-3074	164	11	other	other	ADJ
hassl-3074	164	12	locations	location	NOUN
hassl-3074	164	13	and	and	CCONJ
hassl-3074	164	14	institutions	institution	NOUN
hassl-3074	164	15	to	to	PART
hassl-3074	164	16	be	be	AUX
hassl-3074	164	17	applied	apply	VERB
hassl-3074	164	18	and	and	CCONJ
hassl-3074	164	19	developed	develop	VERB
hassl-3074	164	20	in	in	ADP
hassl-3074	164	21	their	their	PRON
hassl-3074	164	22	institution	institution	NOUN
hassl-3074	164	23	.	.	PUNCT
hassl-3074	165	1	comparative	comparative	ADJ
hassl-3074	165	2	studies	study	NOUN
hassl-3074	165	3	are	be	AUX
hassl-3074	165	4	a	a	DET
hassl-3074	165	5	part	part	NOUN
hassl-3074	165	6	of	of	ADP
hassl-3074	165	7	competency	competency	NOUN
hassl-3074	165	8	development	development	NOUN
hassl-3074	165	9	and	and	CCONJ
hassl-3074	165	10	employee	employee	NOUN
hassl-3074	165	11	career	career	NOUN
hassl-3074	165	12	development	development	NOUN
hassl-3074	165	13	through	through	ADP
hassl-3074	165	14	increased	increase	VERB
hassl-3074	165	15	knowledge	knowledge	NOUN
hassl-3074	165	16	and	and	CCONJ
hassl-3074	165	17	skills	skill	NOUN
hassl-3074	165	18	(	(	PUNCT
hassl-3074	165	19	bach	bach	PROPN
hassl-3074	165	20	&	&	CCONJ
hassl-3074	165	21	veit	veit	PROPN
hassl-3074	165	22	,	,	PUNCT
hassl-3074	165	23	2018	2018	NUM
hassl-3074	165	24	)	)	PUNCT
hassl-3074	165	25	.	.	PUNCT
hassl-3074	166	1	a	a	DET
hassl-3074	166	2	comparative	comparative	ADJ
hassl-3074	166	3	study	study	NOUN
hassl-3074	166	4	is	be	AUX
hassl-3074	166	5	an	an	DET
hassl-3074	166	6	educational	educational	ADJ
hassl-3074	166	7	process	process	NOUN
hassl-3074	166	8	carried	carry	VERB
hassl-3074	166	9	out	out	ADP
hassl-3074	166	10	by	by	ADP
hassl-3074	166	11	an	an	DET
hassl-3074	166	12	organization	organization	NOUN
hassl-3074	166	13	or	or	CCONJ
hassl-3074	166	14	company	company	NOUN
hassl-3074	166	15	,	,	PUNCT
hassl-3074	166	16	which	which	PRON
hassl-3074	166	17	enables	enable	VERB
hassl-3074	166	18	a	a	DET
hassl-3074	166	19	short	short	ADJ
hassl-3074	166	20	-	-	PUNCT
hassl-3074	166	21	term	term	NOUN
hassl-3074	166	22	learning	learning	NOUN
hassl-3074	166	23	process	process	NOUN
hassl-3074	166	24	to	to	PART
hassl-3074	166	25	improve	improve	VERB
hassl-3074	166	26	insight	insight	NOUN
hassl-3074	166	27	,	,	PUNCT
hassl-3074	166	28	attitudes	attitude	NOUN
hassl-3074	166	29	,	,	PUNCT
hassl-3074	166	30	and	and	CCONJ
hassl-3074	166	31	skills	skill	NOUN
hassl-3074	166	32	,	,	PUNCT
hassl-3074	166	33	as	as	ADV
hassl-3074	166	34	well	well	ADV
hassl-3074	166	35	as	as	ADP
hassl-3074	166	36	knowledge	knowledge	NOUN
hassl-3074	166	37	to	to	PART
hassl-3074	166	38	be	be	AUX
hassl-3074	166	39	applied	apply	VERB
hassl-3074	166	40	for	for	ADP
hassl-3074	166	41	future	future	ADJ
hassl-3074	166	42	betterment	betterment	NOUN
hassl-3074	166	43	.	.	PUNCT
hassl-3074	167	1	these	these	DET
hassl-3074	167	2	activities	activity	NOUN
hassl-3074	167	3	are	be	AUX
hassl-3074	167	4	known	know	VERB
hassl-3074	167	5	to	to	PART
hassl-3074	167	6	be	be	AUX
hassl-3074	167	7	useful	useful	ADJ
hassl-3074	167	8	for	for	ADP
hassl-3074	167	9	the	the	DET
hassl-3074	167	10	need	need	NOUN
hassl-3074	167	11	for	for	SCONJ
hassl-3074	167	12	future	future	ADJ
hassl-3074	167	13	developments	development	NOUN
hassl-3074	167	14	to	to	PART
hassl-3074	167	15	meet	meet	VERB
hassl-3074	167	16	the	the	DET
hassl-3074	167	17	expected	expect	VERB
hassl-3074	167	18	outcome	outcome	NOUN
hassl-3074	167	19	.	.	PUNCT
hassl-3074	168	1	a	a	DET
hassl-3074	168	2	comparative	comparative	ADJ
hassl-3074	168	3	study	study	NOUN
hassl-3074	168	4	in	in	ADP
hassl-3074	168	5	terms	term	NOUN
hassl-3074	168	6	of	of	ADP
hassl-3074	168	7	local	local	ADJ
hassl-3074	168	8	government	government	NOUN
hassl-3074	168	9	organizations	organization	NOUN
hassl-3074	168	10	is	be	AUX
hassl-3074	168	11	intended	intend	VERB
hassl-3074	168	12	to	to	PART
hassl-3074	168	13	dig	dig	VERB
hassl-3074	168	14	up	up	ADP
hassl-3074	168	15	information	information	NOUN
hassl-3074	168	16	,	,	PUNCT
hassl-3074	168	17	add	add	VERB
hassl-3074	168	18	insight	insight	NOUN
hassl-3074	168	19	about	about	ADP
hassl-3074	168	20	other	other	ADJ
hassl-3074	168	21	local	local	ADJ
hassl-3074	168	22	governments	government	NOUN
hassl-3074	168	23	,	,	PUNCT
hassl-3074	168	24	compare	compare	VERB
hassl-3074	168	25	the	the	DET
hassl-3074	168	26	performance	performance	NOUN
hassl-3074	168	27	of	of	ADP
hassl-3074	168	28	other	other	ADJ
hassl-3074	168	29	local	local	ADJ
hassl-3074	168	30	governments	government	NOUN
hassl-3074	168	31	that	that	PRON
hassl-3074	168	32	have	have	VERB
hassl-3074	168	33	good	good	ADJ
hassl-3074	168	34	quality	quality	NOUN
hassl-3074	168	35	financial	financial	ADJ
hassl-3074	168	36	statements	statement	NOUN
hassl-3074	168	37	,	,	PUNCT
hassl-3074	168	38	and	and	CCONJ
hassl-3074	168	39	transfer	transfer	VERB
hassl-3074	168	40	knowledge	knowledge	NOUN
hassl-3074	168	41	on	on	ADP
hassl-3074	168	42	the	the	DET
hassl-3074	168	43	way	way	NOUN
hassl-3074	168	44	to	to	PART
hassl-3074	168	45	achieve	achieve	VERB
hassl-3074	168	46	the	the	DET
hassl-3074	168	47	unqualified	unqualified	ADJ
hassl-3074	168	48	opinion	opinion	NOUN
hassl-3074	168	49	from	from	ADP
hassl-3074	168	50	the	the	DET
hassl-3074	168	51	indonesian	indonesian	ADJ
hassl-3074	168	52	supreme	supreme	PROPN
hassl-3074	168	53	audit	audit	PROPN
hassl-3074	168	54	board	board	PROPN
hassl-3074	168	55	(	(	PUNCT
hassl-3074	168	56	sab	sab	INTJ
hassl-3074	168	57	)	)	PUNCT
hassl-3074	168	58	on	on	ADP
hassl-3074	168	59	their	their	PRON
hassl-3074	168	60	financial	financial	ADJ
hassl-3074	168	61	statements	statement	NOUN
hassl-3074	168	62	.	.	PUNCT
hassl-3074	169	1	this	this	DET
hassl-3074	169	2	fact	fact	NOUN
hassl-3074	169	3	was	be	AUX
hassl-3074	169	4	revealed	reveal	VERB
hassl-3074	169	5	by	by	ADP
hassl-3074	169	6	zhang	zhang	PROPN
hassl-3074	169	7	and	and	CCONJ
hassl-3074	169	8	zhao	zhao	PROPN
hassl-3074	169	9	(	(	PUNCT
hassl-3074	169	10	2019	2019	NUM
hassl-3074	169	11	)	)	PUNCT
hassl-3074	169	12	in	in	ADP
hassl-3074	169	13	their	their	PRON
hassl-3074	169	14	research	research	NOUN
hassl-3074	169	15	,	,	PUNCT
hassl-3074	169	16	which	which	PRON
hassl-3074	169	17	stated	state	VERB
hassl-3074	169	18	that	that	SCONJ
hassl-3074	169	19	comparative	comparative	ADJ
hassl-3074	169	20	studies	study	NOUN
hassl-3074	169	21	can	can	AUX
hassl-3074	169	22	improve	improve	VERB
hassl-3074	169	23	employee	employee	NOUN
hassl-3074	169	24	performance	performance	NOUN
hassl-3074	169	25	.	.	PUNCT
hassl-3074	170	1	thus	thus	ADV
hassl-3074	170	2	,	,	PUNCT
hassl-3074	170	3	the	the	DET
hassl-3074	170	4	improvement	improvement	NOUN
hassl-3074	170	5	in	in	ADP
hassl-3074	170	6	employee	employee	NOUN
hassl-3074	170	7	performance	performance	NOUN
hassl-3074	170	8	can	can	AUX
hassl-3074	170	9	produce	produce	VERB
hassl-3074	170	10	higher	high	ADJ
hassl-3074	170	11	-	-	PUNCT
hassl-3074	170	12	quality	quality	NOUN
hassl-3074	170	13	financial	financial	ADJ
hassl-3074	170	14	statements	statement	NOUN
hassl-3074	170	15	.	.	PUNCT
hassl-3074	171	1	based	base	VERB
hassl-3074	171	2	on	on	ADP
hassl-3074	171	3	the	the	DET
hassl-3074	171	4	above	above	ADV
hassl-3074	171	5	-	-	PUNCT
hassl-3074	171	6	mentioned	mention	VERB
hassl-3074	171	7	description	description	NOUN
hassl-3074	171	8	,	,	PUNCT
hassl-3074	171	9	the	the	DET
hassl-3074	171	10	following	follow	VERB
hassl-3074	171	11	hypothesis	hypothesis	NOUN
hassl-3074	171	12	is	be	AUX
hassl-3074	171	13	proposed	propose	VERB
hassl-3074	171	14	in	in	ADP
hassl-3074	171	15	this	this	DET
hassl-3074	171	16	study	study	NOUN
hassl-3074	171	17	:	:	PUNCT
hassl-3074	171	18	h3	h3	NOUN
hassl-3074	171	19	:	:	PUNCT
hassl-3074	171	20	comparative	comparative	ADJ
hassl-3074	171	21	studies	study	NOUN
hassl-3074	171	22	are	be	AUX
hassl-3074	171	23	positively	positively	ADV
hassl-3074	171	24	correlated	correlate	VERB
hassl-3074	171	25	with	with	ADP
hassl-3074	171	26	the	the	DET
hassl-3074	171	27	quality	quality	NOUN
hassl-3074	171	28	of	of	ADP
hassl-3074	171	29	local	local	ADJ
hassl-3074	171	30	government	government	NOUN
hassl-3074	171	31	financial	financial	ADJ
hassl-3074	171	32	statements	statement	NOUN
hassl-3074	171	33	.	.	PUNCT
hassl-3074	172	1	2.5	2.5	NUM
hassl-3074	172	2	.	.	PUNCT
hassl-3074	173	1	hypotheses	hypothesis	NOUN
hassl-3074	173	2	related	relate	VERB
hassl-3074	173	3	to	to	ADP
hassl-3074	173	4	normative	normative	ADJ
hassl-3074	173	5	isomorphism	isomorphism	NOUN
hassl-3074	173	6	2.5.1	2.5.1	NUM
hassl-3074	173	7	.	.	PUNCT
hassl-3074	174	1	regional	regional	ADJ
hassl-3074	174	2	head	head	NOUN
hassl-3074	174	3	’s	’s	PART
hassl-3074	174	4	educational	educational	ADJ
hassl-3074	174	5	background	background	NOUN
hassl-3074	174	6	the	the	DET
hassl-3074	174	7	next	next	ADJ
hassl-3074	174	8	predictor	predictor	NOUN
hassl-3074	174	9	variable	variable	NOUN
hassl-3074	174	10	is	be	AUX
hassl-3074	174	11	the	the	DET
hassl-3074	174	12	regional	regional	ADJ
hassl-3074	174	13	head	head	NOUN
hassl-3074	174	14	’s	’s	PART
hassl-3074	174	15	educational	educational	ADJ
hassl-3074	174	16	background	background	NOUN
hassl-3074	174	17	.	.	PUNCT
hassl-3074	175	1	this	this	DET
hassl-3074	175	2	variable	variable	NOUN
hassl-3074	175	3	was	be	AUX
hassl-3074	175	4	included	include	VERB
hassl-3074	175	5	in	in	ADP
hassl-3074	175	6	the	the	DET
hassl-3074	175	7	framework	framework	NOUN
hassl-3074	175	8	of	of	ADP
hassl-3074	175	9	normative	normative	ADJ
hassl-3074	175	10	isomorphism	isomorphism	NOUN
hassl-3074	175	11	,	,	PUNCT
hassl-3074	175	12	which	which	PRON
hassl-3074	175	13	is	be	AUX
hassl-3074	175	14	associated	associate	VERB
hassl-3074	175	15	with	with	ADP
hassl-3074	175	16	the	the	DET
hassl-3074	175	17	homogenization	homogenization	NOUN
hassl-3074	175	18	process	process	NOUN
hassl-3074	175	19	of	of	ADP
hassl-3074	175	20	the	the	DET
hassl-3074	175	21	organization	organization	NOUN
hassl-3074	175	22	through	through	ADP
hassl-3074	175	23	the	the	DET
hassl-3074	175	24	educational	educational	ADJ
hassl-3074	175	25	process	process	NOUN
hassl-3074	175	26	and	and	CCONJ
hassl-3074	175	27	the	the	DET
hassl-3074	175	28	association	association	NOUN
hassl-3074	175	29	of	of	ADP
hassl-3074	175	30	professional	professional	ADJ
hassl-3074	175	31	organizations	organization	NOUN
hassl-3074	175	32	.	.	PUNCT
hassl-3074	176	1	within	within	ADP
hassl-3074	176	2	the	the	DET
hassl-3074	176	3	framework	framework	NOUN
hassl-3074	176	4	of	of	ADP
hassl-3074	176	5	normative	normative	ADJ
hassl-3074	176	6	isomorphism	isomorphism	NOUN
hassl-3074	176	7	,	,	PUNCT
hassl-3074	176	8	it	it	PRON
hassl-3074	176	9	is	be	AUX
hassl-3074	176	10	explained	explain	VERB
hassl-3074	176	11	that	that	SCONJ
hassl-3074	176	12	a	a	DET
hassl-3074	176	13	person	person	NOUN
hassl-3074	176	14	or	or	CCONJ
hassl-3074	176	15	an	an	DET
hassl-3074	176	16	organization	organization	NOUN
hassl-3074	176	17	adopts	adopt	VERB
hassl-3074	176	18	various	various	ADJ
hassl-3074	176	19	forms	form	NOUN
hassl-3074	176	20	because	because	SCONJ
hassl-3074	176	21	of	of	ADP
hassl-3074	176	22	the	the	DET
hassl-3074	176	23	professional	professional	ADJ
hassl-3074	176	24	demands	demand	NOUN
hassl-3074	176	25	of	of	ADP
hassl-3074	176	26	the	the	DET
hassl-3074	176	27	organization	organization	NOUN
hassl-3074	176	28	.	.	PUNCT
hassl-3074	177	1	education	education	NOUN
hassl-3074	177	2	is	be	AUX
hassl-3074	177	3	a	a	DET
hassl-3074	177	4	process	process	NOUN
hassl-3074	177	5	of	of	ADP
hassl-3074	177	6	changing	change	VERB
hassl-3074	177	7	the	the	DET
hassl-3074	177	8	attitudes	attitude	NOUN
hassl-3074	177	9	and	and	CCONJ
hassl-3074	177	10	behavior	behavior	NOUN
hassl-3074	177	11	of	of	ADP
hassl-3074	177	12	a	a	DET
hassl-3074	177	13	person	person	NOUN
hassl-3074	177	14	or	or	CCONJ
hassl-3074	177	15	group	group	NOUN
hassl-3074	177	16	as	as	ADP
hassl-3074	177	17	an	an	DET
hassl-3074	177	18	effort	effort	NOUN
hassl-3074	177	19	to	to	PART
hassl-3074	177	20	increase	increase	VERB
hassl-3074	177	21	the	the	DET
hassl-3074	177	22	maturity	maturity	NOUN
hassl-3074	177	23	level	level	NOUN
hassl-3074	177	24	of	of	ADP
hassl-3074	177	25	a	a	DET
hassl-3074	177	26	person	person	NOUN
hassl-3074	177	27	through	through	ADP
hassl-3074	177	28	teaching	teaching	NOUN
hassl-3074	177	29	and	and	CCONJ
hassl-3074	177	30	training	training	NOUN
hassl-3074	177	31	(	(	PUNCT
hassl-3074	177	32	kroesen	kroesen	VERB
hassl-3074	177	33	,	,	PUNCT
hassl-3074	177	34	handy	handy	ADJ
hassl-3074	177	35	,	,	PUNCT
hassl-3074	177	36	&	&	CCONJ
hassl-3074	177	37	chorus	chorus	NOUN
hassl-3074	177	38	,	,	PUNCT
hassl-3074	177	39	2017	2017	NUM
hassl-3074	177	40	)	)	PUNCT
hassl-3074	177	41	.	.	PUNCT
hassl-3074	178	1	education	education	NOUN
hassl-3074	178	2	can	can	AUX
hassl-3074	178	3	enhance	enhance	VERB
hassl-3074	178	4	someone	someone	PRON
hassl-3074	178	5	’s	’s	PART
hassl-3074	178	6	knowledge	knowledge	NOUN
hassl-3074	178	7	abilities	ability	NOUN
hassl-3074	178	8	and	and	CCONJ
hassl-3074	178	9	improve	improve	VERB
hassl-3074	178	10	his	his	PRON
hassl-3074	178	11	/	/	SYM
hassl-3074	178	12	her	her	PRON
hassl-3074	178	13	quality	quality	NOUN
hassl-3074	178	14	because	because	SCONJ
hassl-3074	178	15	educated	educated	ADJ
hassl-3074	178	16	people	people	NOUN
hassl-3074	178	17	are	be	AUX
hassl-3074	178	18	expected	expect	VERB
hassl-3074	178	19	to	to	PART
hassl-3074	178	20	think	think	VERB
hassl-3074	178	21	and	and	CCONJ
hassl-3074	178	22	act	act	VERB
hassl-3074	178	23	more	more	ADV
hassl-3074	178	24	rationally	rationally	ADV
hassl-3074	178	25	and	and	CCONJ
hassl-3074	178	26	understand	understand	VERB
hassl-3074	178	27	the	the	DET
hassl-3074	178	28	duties	duty	NOUN
hassl-3074	178	29	and	and	CCONJ
hassl-3074	178	30	responsibilities	responsibility	NOUN
hassl-3074	178	31	assigned	assign	VERB
hassl-3074	178	32	to	to	ADP
hassl-3074	178	33	them	they	PRON
hassl-3074	178	34	more	more	ADV
hassl-3074	178	35	appropriately	appropriately	ADV
hassl-3074	178	36	.	.	PUNCT
hassl-3074	179	1	employees	employee	NOUN
hassl-3074	179	2	with	with	ADP
hassl-3074	179	3	good	good	ADJ
hassl-3074	179	4	self	self	NOUN
hassl-3074	179	5	-	-	PUNCT
hassl-3074	179	6	acknowledgment	acknowledgment	NOUN
hassl-3074	179	7	should	should	AUX
hassl-3074	179	8	be	be	AUX
hassl-3074	179	9	able	able	ADJ
hassl-3074	179	10	to	to	PART
hassl-3074	179	11	improve	improve	VERB
hassl-3074	179	12	their	their	PRON
hassl-3074	179	13	performance	performance	NOUN
hassl-3074	179	14	and	and	CCONJ
hassl-3074	179	15	produce	produce	VERB
hassl-3074	179	16	work	work	NOUN
hassl-3074	179	17	reports	report	NOUN
hassl-3074	179	18	of	of	ADP
hassl-3074	179	19	better	well	ADJ
hassl-3074	179	20	quality	quality	NOUN
hassl-3074	179	21	(	(	PUNCT
hassl-3074	179	22	jonker	jonker	PROPN
hassl-3074	179	23	&	&	CCONJ
hassl-3074	179	24	botma	botma	PROPN
hassl-3074	179	25	,	,	PUNCT
hassl-3074	179	26	2012	2012	NUM
hassl-3074	179	27	)	)	PUNCT
hassl-3074	179	28	.	.	PUNCT
hassl-3074	180	1	panagiotakopoulos	panagiotakopoulos	PROPN
hassl-3074	180	2	(	(	PUNCT
hassl-3074	180	3	2020	2020	NUM
hassl-3074	180	4	)	)	PUNCT
hassl-3074	180	5	further	far	ADV
hassl-3074	180	6	stated	state	VERB
hassl-3074	180	7	that	that	SCONJ
hassl-3074	180	8	in	in	ADP
hassl-3074	180	9	terms	term	NOUN
hassl-3074	180	10	of	of	ADP
hassl-3074	180	11	job	job	NOUN
hassl-3074	180	12	completion	completion	NOUN
hassl-3074	180	13	,	,	PUNCT
hassl-3074	180	14	educational	educational	ADJ
hassl-3074	180	15	background	background	NOUN
hassl-3074	180	16	and	and	CCONJ
hassl-3074	180	17	level	level	NOUN
hassl-3074	180	18	serve	serve	VERB
hassl-3074	180	19	as	as	ADP
hassl-3074	180	20	considerable	considerable	ADJ
hassl-3074	180	21	important	important	ADJ
hassl-3074	180	22	factors	factor	NOUN
hassl-3074	180	23	that	that	PRON
hassl-3074	180	24	affect	affect	VERB
hassl-3074	180	25	job	job	NOUN
hassl-3074	180	26	completion	completion	NOUN
hassl-3074	180	27	.	.	PUNCT
hassl-3074	181	1	someone	someone	PRON
hassl-3074	181	2	with	with	ADP
hassl-3074	181	3	a	a	DET
hassl-3074	181	4	formal	formal	ADJ
hassl-3074	181	5	educational	educational	ADJ
hassl-3074	181	6	background	background	NOUN
hassl-3074	181	7	has	have	VERB
hassl-3074	181	8	more	more	ADJ
hassl-3074	181	9	complex	complex	ADJ
hassl-3074	181	10	information	information	NOUN
hassl-3074	181	11	because	because	SCONJ
hassl-3074	181	12	the	the	DET
hassl-3074	181	13	level	level	NOUN
hassl-3074	181	14	of	of	ADP
hassl-3074	181	15	education	education	NOUN
hassl-3074	181	16	can	can	AUX
hassl-3074	181	17	reflect	reflect	VERB
hassl-3074	181	18	the	the	DET
hassl-3074	181	19	individual	individual	NOUN
hassl-3074	181	20	’s	’s	PART
hassl-3074	181	21	self	self	NOUN
hassl-3074	181	22	-	-	PUNCT
hassl-3074	181	23	acknowledgment	acknowledgment	NOUN
hassl-3074	181	24	and	and	CCONJ
hassl-3074	181	25	skills	skill	NOUN
hassl-3074	181	26	(	(	PUNCT
hassl-3074	181	27	pratiwi	pratiwi	NOUN
hassl-3074	181	28	&	&	CCONJ
hassl-3074	181	29	aryani	aryani	PROPN
hassl-3074	181	30	,	,	PUNCT
hassl-3074	181	31	2017	2017	NUM
hassl-3074	181	32	)	)	PUNCT
hassl-3074	181	33	.	.	PUNCT
hassl-3074	182	1	education	education	NOUN
hassl-3074	182	2	in	in	ADP
hassl-3074	182	3	a	a	DET
hassl-3074	182	4	particular	particular	ADJ
hassl-3074	182	5	field	field	NOUN
hassl-3074	182	6	(	(	PUNCT
hassl-3074	182	7	specialization	specialization	NOUN
hassl-3074	182	8	)	)	PUNCT
hassl-3074	182	9	will	will	AUX
hassl-3074	182	10	increase	increase	VERB
hassl-3074	182	11	knowledge	knowledge	NOUN
hassl-3074	182	12	and	and	CCONJ
hassl-3074	182	13	confidence	confidence	NOUN
hassl-3074	182	14	in	in	ADP
hassl-3074	182	15	areas	area	NOUN
hassl-3074	182	16	related	relate	VERB
hassl-3074	182	17	to	to	ADP
hassl-3074	182	18	one	one	PRON
hassl-3074	182	19	's	's	PART
hassl-3074	182	20	work	work	NOUN
hassl-3074	182	21	(	(	PUNCT
hassl-3074	182	22	carr	carr	PROPN
hassl-3074	182	23	,	,	PUNCT
hassl-3074	182	24	loucks	louck	NOUN
hassl-3074	182	25	,	,	PUNCT
hassl-3074	182	26	&	&	CCONJ
hassl-3074	182	27	blöschl	blöschl	PROPN
hassl-3074	182	28	,	,	PUNCT
hassl-3074	182	29	2018	2018	NUM
hassl-3074	182	30	)	)	PUNCT
hassl-3074	182	31	.	.	PUNCT
hassl-3074	183	1	increasing	increase	VERB
hassl-3074	183	2	knowledge	knowledge	NOUN
hassl-3074	183	3	and	and	CCONJ
hassl-3074	183	4	skills	skill	NOUN
hassl-3074	183	5	are	be	AUX
hassl-3074	183	6	part	part	NOUN
hassl-3074	183	7	of	of	ADP
hassl-3074	183	8	an	an	DET
hassl-3074	183	9	educational	educational	ADJ
hassl-3074	183	10	path	path	NOUN
hassl-3074	183	11	that	that	PRON
hassl-3074	183	12	can	can	AUX
hassl-3074	183	13	enhance	enhance	VERB
hassl-3074	183	14	one	one	NUM
hassl-3074	183	15	's	's	PART
hassl-3074	183	16	competence	competence	NOUN
hassl-3074	183	17	and	and	CCONJ
hassl-3074	183	18	career	career	NOUN
hassl-3074	183	19	development	development	NOUN
hassl-3074	183	20	(	(	PUNCT
hassl-3074	183	21	jafari	jafari	PROPN
hassl-3074	183	22	-	-	NOUN
hassl-3074	183	23	sadeghi	sadeghi	PROPN
hassl-3074	183	24	,	,	PUNCT
hassl-3074	183	25	kimiagari	kimiagari	NOUN
hassl-3074	183	26	,	,	PUNCT
hassl-3074	183	27	&	&	CCONJ
hassl-3074	183	28	biancone	biancone	PROPN
hassl-3074	183	29	,	,	PUNCT
hassl-3074	183	30	2020	2020	NUM
hassl-3074	183	31	)	)	PUNCT
hassl-3074	183	32	.	.	PUNCT
hassl-3074	184	1	in	in	ADP
hassl-3074	184	2	other	other	ADJ
hassl-3074	184	3	words	word	NOUN
hassl-3074	184	4	,	,	PUNCT
hassl-3074	184	5	educational	educational	ADJ
hassl-3074	184	6	background	background	NOUN
hassl-3074	184	7	plays	play	VERB
hassl-3074	184	8	an	an	DET
hassl-3074	184	9	essential	essential	ADJ
hassl-3074	184	10	role	role	NOUN
hassl-3074	184	11	in	in	ADP
hassl-3074	184	12	enhancing	enhance	VERB
hassl-3074	184	13	the	the	DET
hassl-3074	184	14	quality	quality	NOUN
hassl-3074	184	15	of	of	ADP
hassl-3074	184	16	a	a	DET
hassl-3074	184	17	person	person	NOUN
hassl-3074	184	18	.	.	PUNCT
hassl-3074	185	1	the	the	DET
hassl-3074	185	2	regional	regional	ADJ
hassl-3074	185	3	head	head	NOUN
hassl-3074	185	4	plays	play	VERB
hassl-3074	185	5	a	a	DET
hassl-3074	185	6	central	central	ADJ
hassl-3074	185	7	and	and	CCONJ
hassl-3074	185	8	strategic	strategic	ADJ
hassl-3074	185	9	role	role	NOUN
hassl-3074	185	10	in	in	ADP
hassl-3074	185	11	the	the	DET
hassl-3074	185	12	government	government	NOUN
hassl-3074	185	13	system	system	NOUN
hassl-3074	185	14	at	at	ADP
hassl-3074	185	15	the	the	DET
hassl-3074	185	16	regional	regional	ADJ
hassl-3074	185	17	level	level	NOUN
hassl-3074	185	18	.	.	PUNCT
hassl-3074	186	1	as	as	ADP
hassl-3074	186	2	a	a	DET
hassl-3074	186	3	leader	leader	NOUN
hassl-3074	186	4	,	,	PUNCT
hassl-3074	186	5	the	the	DET
hassl-3074	186	6	regional	regional	ADJ
hassl-3074	186	7	head	head	NOUN
hassl-3074	186	8	shall	shall	AUX
hassl-3074	186	9	direct	direct	VERB
hassl-3074	186	10	the	the	DET
hassl-3074	186	11	thoughts	thought	NOUN
hassl-3074	186	12	and	and	CCONJ
hassl-3074	186	13	opinions	opinion	NOUN
hassl-3074	186	14	of	of	ADP
hassl-3074	186	15	members	member	NOUN
hassl-3074	186	16	of	of	ADP
hassl-3074	186	17	the	the	DET
hassl-3074	186	18	organization	organization	NOUN
hassl-3074	186	19	,	,	PUNCT
hassl-3074	186	20	guide	guide	NOUN
hassl-3074	186	21	,	,	PUNCT
hassl-3074	186	22	set	set	VERB
hassl-3074	186	23	organizational	organizational	ADJ
hassl-3074	186	24	goals	goal	NOUN
hassl-3074	186	25	,	,	PUNCT
hassl-3074	186	26	motivate	motivate	ADJ
hassl-3074	186	27	members	member	NOUN
hassl-3074	186	28	of	of	ADP
hassl-3074	186	29	the	the	DET
hassl-3074	186	30	organization	organization	NOUN
hassl-3074	186	31	to	to	PART
hassl-3074	186	32	conform	conform	VERB
hassl-3074	186	33	to	to	ADP
hassl-3074	186	34	organizational	organizational	ADJ
hassl-3074	186	35	goals	goal	NOUN
hassl-3074	186	36	,	,	PUNCT
hassl-3074	186	37	influence	influence	NOUN
hassl-3074	186	38	,	,	PUNCT
hassl-3074	186	39	and	and	CCONJ
hassl-3074	186	40	supervise	supervise	VERB
hassl-3074	186	41	members	member	NOUN
hassl-3074	186	42	of	of	ADP
hassl-3074	186	43	the	the	DET
hassl-3074	186	44	group	group	NOUN
hassl-3074	186	45	he	he	PRON
hassl-3074	186	46	leads	lead	VERB
hassl-3074	186	47	.	.	PUNCT
hassl-3074	187	1	the	the	DET
hassl-3074	187	2	law	law	NOUN
hassl-3074	187	3	of	of	ADP
hassl-3074	187	4	the	the	DET
hassl-3074	187	5	republic	republic	NOUN
hassl-3074	187	6	of	of	ADP
hassl-3074	187	7	indonesia	indonesia	PROPN
hassl-3074	187	8	no	no	INTJ
hassl-3074	187	9	.	.	PROPN
hassl-3074	187	10	32	32	NUM
hassl-3074	187	11	of	of	ADP
hassl-3074	187	12	2004	2004	NUM
hassl-3074	187	13	concerning	concern	VERB
hassl-3074	187	14	local	local	ADJ
hassl-3074	187	15	government	government	NOUN
hassl-3074	187	16	stipulates	stipulate	VERB
hassl-3074	187	17	those	those	DET
hassl-3074	187	18	regional	regional	ADJ
hassl-3074	187	19	heads	head	NOUN
hassl-3074	187	20	are	be	AUX
hassl-3074	187	21	regional	regional	ADJ
hassl-3074	187	22	leaders	leader	NOUN
hassl-3074	187	23	who	who	PRON
hassl-3074	187	24	are	be	AUX
hassl-3074	187	25	required	require	VERB
hassl-3074	187	26	and	and	CCONJ
hassl-3074	187	27	authorized	authorize	VERB
hassl-3074	187	28	to	to	PART
hassl-3074	187	29	lead	lead	VERB
hassl-3074	187	30	the	the	DET
hassl-3074	187	31	administration	administration	NOUN
hassl-3074	187	32	of	of	ADP
hassl-3074	187	33	local	local	ADJ
hassl-3074	187	34	governments	government	NOUN
hassl-3074	187	35	.	.	PUNCT
hassl-3074	188	1	in	in	ADP
hassl-3074	188	2	addition	addition	NOUN
hassl-3074	188	3	,	,	PUNCT
hassl-3074	188	4	regional	regional	ADJ
hassl-3074	188	5	heads	head	NOUN
hassl-3074	188	6	are	be	AUX
hassl-3074	188	7	accountable	accountable	ADJ
hassl-3074	188	8	for	for	ADP
hassl-3074	188	9	regional	regional	ADJ
hassl-3074	188	10	financial	financial	ADJ
hassl-3074	188	11	management	management	NOUN
hassl-3074	188	12	,	,	PUNCT
hassl-3074	188	13	and	and	CCONJ
hassl-3074	188	14	they	they	PRON
hassl-3074	188	15	are	be	AUX
hassl-3074	188	16	required	require	VERB
hassl-3074	188	17	to	to	PART
hassl-3074	188	18	be	be	AUX
hassl-3074	188	19	able	able	ADJ
hassl-3074	188	20	to	to	PART
hassl-3074	188	21	produce	produce	VERB
hassl-3074	188	22	financial	financial	ADJ
hassl-3074	188	23	reports	report	NOUN
hassl-3074	188	24	of	of	ADP
hassl-3074	188	25	the	the	DET
hassl-3074	188	26	organizations	organization	NOUN
hassl-3074	188	27	they	they	PRON
hassl-3074	188	28	lead	lead	VERB
hassl-3074	188	29	under	under	ADP
hassl-3074	188	30	applicable	applicable	ADJ
hassl-3074	188	31	government	government	NOUN
hassl-3074	188	32	accounting	accounting	NOUN
hassl-3074	188	33	regulations	regulation	NOUN
hassl-3074	188	34	and	and	CCONJ
hassl-3074	188	35	standards	standard	NOUN
hassl-3074	188	36	.	.	PUNCT
hassl-3074	189	1	logically	logically	ADV
hassl-3074	189	2	,	,	PUNCT
hassl-3074	189	3	regional	regional	ADJ
hassl-3074	189	4	heads	head	NOUN
hassl-3074	189	5	with	with	ADP
hassl-3074	189	6	a	a	DET
hassl-3074	189	7	higher	high	ADJ
hassl-3074	189	8	educational	educational	ADJ
hassl-3074	189	9	background	background	NOUN
hassl-3074	189	10	will	will	AUX
hassl-3074	189	11	find	find	VERB
hassl-3074	189	12	it	it	PRON
hassl-3074	189	13	humanities	humanity	NOUN
hassl-3074	189	14	and	and	CCONJ
hassl-3074	189	15	social	social	ADJ
hassl-3074	189	16	sciences	science	NOUN
hassl-3074	189	17	letters	letter	NOUN
hassl-3074	189	18	,	,	PUNCT
hassl-3074	189	19	2022	2022	NUM
hassl-3074	189	20	,	,	PUNCT
hassl-3074	189	21	10(3	10(3	NUM
hassl-3074	189	22	):	):	PUNCT
hassl-3074	189	23	336	336	NUM
hassl-3074	189	24	-	-	SYM
hassl-3074	189	25	355	355	NUM
hassl-3074	189	26	343	343	NUM
hassl-3074	189	27	©	©	PROPN
hassl-3074	189	28	2022	2022	NUM
hassl-3074	189	29	conscientia	conscientia	PROPN
hassl-3074	189	30	beam	beam	PROPN
hassl-3074	189	31	.	.	PUNCT
hassl-3074	190	1	all	all	DET
hassl-3074	190	2	rights	right	NOUN
hassl-3074	190	3	reserved	reserve	VERB
hassl-3074	190	4	.	.	PUNCT
hassl-3074	191	1	easier	easy	ADJ
hassl-3074	191	2	to	to	PART
hassl-3074	191	3	understand	understand	VERB
hassl-3074	191	4	and	and	CCONJ
hassl-3074	191	5	apply	apply	VERB
hassl-3074	191	6	all	all	DET
hassl-3074	191	7	kinds	kind	NOUN
hassl-3074	191	8	of	of	ADP
hassl-3074	191	9	existing	exist	VERB
hassl-3074	191	10	regulations	regulation	NOUN
hassl-3074	191	11	,	,	PUNCT
hassl-3074	191	12	including	include	VERB
hassl-3074	191	13	government	government	NOUN
hassl-3074	191	14	accounting	accounting	NOUN
hassl-3074	191	15	standards	standard	NOUN
hassl-3074	191	16	in	in	ADP
hassl-3074	191	17	the	the	DET
hassl-3074	191	18	presentation	presentation	NOUN
hassl-3074	191	19	of	of	ADP
hassl-3074	191	20	financial	financial	ADJ
hassl-3074	191	21	statements	statement	NOUN
hassl-3074	191	22	.	.	PUNCT
hassl-3074	192	1	the	the	DET
hassl-3074	192	2	level	level	NOUN
hassl-3074	192	3	of	of	ADP
hassl-3074	192	4	education	education	NOUN
hassl-3074	192	5	indicates	indicate	VERB
hassl-3074	192	6	a	a	DET
hassl-3074	192	7	person	person	NOUN
hassl-3074	192	8	's	's	PART
hassl-3074	192	9	level	level	NOUN
hassl-3074	192	10	of	of	ADP
hassl-3074	192	11	professionalism	professionalism	NOUN
hassl-3074	192	12	in	in	ADP
hassl-3074	192	13	carrying	carry	VERB
hassl-3074	192	14	out	out	ADP
hassl-3074	192	15	their	their	PRON
hassl-3074	192	16	duties	duty	NOUN
hassl-3074	192	17	.	.	PUNCT
hassl-3074	193	1	therefore	therefore	ADV
hassl-3074	193	2	,	,	PUNCT
hassl-3074	193	3	an	an	DET
hassl-3074	193	4	adequate	adequate	ADJ
hassl-3074	193	5	level	level	NOUN
hassl-3074	193	6	of	of	ADP
hassl-3074	193	7	education	education	NOUN
hassl-3074	193	8	allows	allow	VERB
hassl-3074	193	9	a	a	DET
hassl-3074	193	10	person	person	NOUN
hassl-3074	193	11	to	to	PART
hassl-3074	193	12	carry	carry	VERB
hassl-3074	193	13	out	out	ADP
hassl-3074	193	14	his	his	PRON
hassl-3074	193	15	/	/	SYM
hassl-3074	193	16	her	her	PRON
hassl-3074	193	17	duties	duty	NOUN
hassl-3074	193	18	more	more	ADV
hassl-3074	193	19	easily	easily	ADV
hassl-3074	193	20	in	in	ADP
hassl-3074	193	21	good	good	ADJ
hassl-3074	193	22	financial	financial	ADJ
hassl-3074	193	23	management	management	NOUN
hassl-3074	193	24	(	(	PUNCT
hassl-3074	193	25	abualoush	abualoush	PROPN
hassl-3074	193	26	,	,	PUNCT
hassl-3074	193	27	bataineh	bataineh	NOUN
hassl-3074	193	28	,	,	PUNCT
hassl-3074	193	29	&	&	CCONJ
hassl-3074	193	30	alrowwad	alrowwad	NOUN
hassl-3074	193	31	,	,	PUNCT
hassl-3074	193	32	2018	2018	NUM
hassl-3074	193	33	)	)	PUNCT
hassl-3074	193	34	.	.	PUNCT
hassl-3074	194	1	a	a	DET
hassl-3074	194	2	high	high	ADJ
hassl-3074	194	3	level	level	NOUN
hassl-3074	194	4	of	of	ADP
hassl-3074	194	5	education	education	NOUN
hassl-3074	194	6	potentially	potentially	ADV
hassl-3074	194	7	can	can	AUX
hassl-3074	194	8	improve	improve	VERB
hassl-3074	194	9	employee	employee	NOUN
hassl-3074	194	10	performance	performance	NOUN
hassl-3074	194	11	.	.	PUNCT
hassl-3074	195	1	hence	hence	ADV
hassl-3074	195	2	,	,	PUNCT
hassl-3074	195	3	when	when	SCONJ
hassl-3074	195	4	an	an	DET
hassl-3074	195	5	employee	employee	NOUN
hassl-3074	195	6	performance	performance	NOUN
hassl-3074	195	7	increases	increase	NOUN
hassl-3074	195	8	,	,	PUNCT
hassl-3074	195	9	it	it	PRON
hassl-3074	195	10	may	may	AUX
hassl-3074	195	11	lead	lead	VERB
hassl-3074	195	12	to	to	ADP
hassl-3074	195	13	the	the	DET
hassl-3074	195	14	production	production	NOUN
hassl-3074	195	15	of	of	ADP
hassl-3074	195	16	good	good	ADJ
hassl-3074	195	17	quality	quality	NOUN
hassl-3074	195	18	financial	financial	ADJ
hassl-3074	195	19	reports	report	NOUN
hassl-3074	195	20	(	(	PUNCT
hassl-3074	195	21	maqbool	maqbool	PROPN
hassl-3074	195	22	&	&	CCONJ
hassl-3074	195	23	zameer	zameer	NOUN
hassl-3074	195	24	,	,	PUNCT
hassl-3074	195	25	2018	2018	NUM
hassl-3074	195	26	)	)	PUNCT
hassl-3074	195	27	.	.	PUNCT
hassl-3074	196	1	based	base	VERB
hassl-3074	196	2	on	on	ADP
hassl-3074	196	3	this	this	DET
hassl-3074	196	4	description	description	NOUN
hassl-3074	196	5	,	,	PUNCT
hassl-3074	196	6	the	the	DET
hassl-3074	196	7	following	follow	VERB
hassl-3074	196	8	hypothesis	hypothesis	NOUN
hassl-3074	196	9	is	be	AUX
hassl-3074	196	10	proposed	propose	VERB
hassl-3074	196	11	:	:	PUNCT
hassl-3074	196	12	h4	h4	NOUN
hassl-3074	196	13	:	:	PUNCT
hassl-3074	196	14	the	the	DET
hassl-3074	196	15	education	education	NOUN
hassl-3074	196	16	level	level	NOUN
hassl-3074	196	17	of	of	ADP
hassl-3074	196	18	the	the	DET
hassl-3074	196	19	regional	regional	ADJ
hassl-3074	196	20	head	head	NOUN
hassl-3074	196	21	is	be	AUX
hassl-3074	196	22	positively	positively	ADV
hassl-3074	196	23	correlated	correlate	VERB
hassl-3074	196	24	with	with	ADP
hassl-3074	196	25	the	the	DET
hassl-3074	196	26	quality	quality	NOUN
hassl-3074	196	27	of	of	ADP
hassl-3074	196	28	local	local	ADJ
hassl-3074	196	29	government	government	NOUN
hassl-3074	196	30	financial	financial	ADJ
hassl-3074	196	31	statements	statement	NOUN
hassl-3074	196	32	.	.	PUNCT
hassl-3074	197	1	2.5.2	2.5.2	NUM
hassl-3074	197	2	.	.	PUNCT
hassl-3074	198	1	the	the	DET
hassl-3074	198	2	level	level	NOUN
hassl-3074	198	3	of	of	ADP
hassl-3074	198	4	urbanization	urbanization	NOUN
hassl-3074	198	5	the	the	DET
hassl-3074	198	6	last	last	ADJ
hassl-3074	198	7	predictor	predictor	NOUN
hassl-3074	198	8	variable	variable	NOUN
hassl-3074	198	9	in	in	ADP
hassl-3074	198	10	this	this	DET
hassl-3074	198	11	study	study	NOUN
hassl-3074	198	12	was	be	AUX
hassl-3074	198	13	the	the	DET
hassl-3074	198	14	level	level	NOUN
hassl-3074	198	15	of	of	ADP
hassl-3074	198	16	urbanization	urbanization	NOUN
hassl-3074	198	17	.	.	PUNCT
hassl-3074	199	1	urbanization	urbanization	NOUN
hassl-3074	199	2	is	be	AUX
hassl-3074	199	3	popularly	popularly	ADV
hassl-3074	199	4	defined	define	VERB
hassl-3074	199	5	as	as	ADP
hassl-3074	199	6	the	the	DET
hassl-3074	199	7	movement	movement	NOUN
hassl-3074	199	8	of	of	ADP
hassl-3074	199	9	people	people	NOUN
hassl-3074	199	10	from	from	ADP
hassl-3074	199	11	rural	rural	ADJ
hassl-3074	199	12	to	to	ADP
hassl-3074	199	13	urban	urban	ADJ
hassl-3074	199	14	areas	area	NOUN
hassl-3074	199	15	.	.	PUNCT
hassl-3074	200	1	several	several	ADJ
hassl-3074	200	2	studies	study	NOUN
hassl-3074	200	3	and	and	CCONJ
hassl-3074	200	4	data	datum	NOUN
hassl-3074	200	5	show	show	VERB
hassl-3074	200	6	that	that	SCONJ
hassl-3074	200	7	the	the	DET
hassl-3074	200	8	more	more	ADV
hassl-3074	200	9	advanced	advanced	ADJ
hassl-3074	200	10	the	the	DET
hassl-3074	200	11	level	level	NOUN
hassl-3074	200	12	of	of	ADP
hassl-3074	200	13	a	a	DET
hassl-3074	200	14	country	country	NOUN
hassl-3074	200	15	’s	’s	PART
hassl-3074	200	16	economy	economy	NOUN
hassl-3074	200	17	,	,	PUNCT
hassl-3074	200	18	the	the	DET
hassl-3074	200	19	higher	high	ADJ
hassl-3074	200	20	is	be	AUX
hassl-3074	200	21	the	the	DET
hassl-3074	200	22	level	level	NOUN
hassl-3074	200	23	of	of	ADP
hassl-3074	200	24	urbanization	urbanization	NOUN
hassl-3074	200	25	(	(	PUNCT
hassl-3074	200	26	zheng	zheng	PROPN
hassl-3074	200	27	&	&	CCONJ
hassl-3074	200	28	walsh	walsh	PROPN
hassl-3074	200	29	,	,	PUNCT
hassl-3074	200	30	2019	2019	NUM
hassl-3074	200	31	)	)	PUNCT
hassl-3074	200	32	.	.	PUNCT
hassl-3074	201	1	thus	thus	ADV
hassl-3074	201	2	,	,	PUNCT
hassl-3074	201	3	urbanization	urbanization	NOUN
hassl-3074	201	4	is	be	AUX
hassl-3074	201	5	a	a	DET
hassl-3074	201	6	natural	natural	ADJ
hassl-3074	201	7	phenomenon	phenomenon	NOUN
hassl-3074	201	8	in	in	ADP
hassl-3074	201	9	line	line	NOUN
hassl-3074	201	10	with	with	ADP
hassl-3074	201	11	the	the	DET
hassl-3074	201	12	development	development	NOUN
hassl-3074	201	13	and	and	CCONJ
hassl-3074	201	14	economic	economic	ADJ
hassl-3074	201	15	growth	growth	NOUN
hassl-3074	201	16	and	and	CCONJ
hassl-3074	201	17	the	the	DET
hassl-3074	201	18	level	level	NOUN
hassl-3074	201	19	of	of	ADP
hassl-3074	201	20	welfare	welfare	NOUN
hassl-3074	201	21	of	of	ADP
hassl-3074	201	22	the	the	DET
hassl-3074	201	23	population	population	NOUN
hassl-3074	201	24	in	in	ADP
hassl-3074	201	25	a	a	DET
hassl-3074	201	26	country	country	NOUN
hassl-3074	201	27	.	.	PUNCT
hassl-3074	202	1	according	accord	VERB
hassl-3074	202	2	to	to	ADP
hassl-3074	202	3	masoumi	masoumi	PROPN
hassl-3074	202	4	,	,	PUNCT
hassl-3074	202	5	hosseini	hosseini	PROPN
hassl-3074	202	6	,	,	PUNCT
hassl-3074	202	7	and	and	CCONJ
hassl-3074	202	8	gouda	gouda	NOUN
hassl-3074	202	9	(	(	PUNCT
hassl-3074	202	10	2018	2018	NUM
hassl-3074	202	11	)	)	PUNCT
hassl-3074	202	12	urbanization	urbanization	NOUN
hassl-3074	202	13	is	be	AUX
hassl-3074	202	14	not	not	PART
hassl-3074	202	15	merely	merely	ADV
hassl-3074	202	16	a	a	DET
hassl-3074	202	17	population	population	NOUN
hassl-3074	202	18	-	-	PUNCT
hassl-3074	202	19	related	relate	VERB
hassl-3074	202	20	phenomenon	phenomenon	NOUN
hassl-3074	202	21	,	,	PUNCT
hassl-3074	202	22	but	but	CCONJ
hassl-3074	202	23	in	in	ADP
hassl-3074	202	24	a	a	DET
hassl-3074	202	25	broader	broad	ADJ
hassl-3074	202	26	scope	scope	NOUN
hassl-3074	202	27	,	,	PUNCT
hassl-3074	202	28	urbanization	urbanization	NOUN
hassl-3074	202	29	is	be	AUX
hassl-3074	202	30	seen	see	VERB
hassl-3074	202	31	as	as	ADP
hassl-3074	202	32	a	a	DET
hassl-3074	202	33	political	political	ADJ
hassl-3074	202	34	,	,	PUNCT
hassl-3074	202	35	social	social	ADJ
hassl-3074	202	36	,	,	PUNCT
hassl-3074	202	37	cultural	cultural	ADJ
hassl-3074	202	38	,	,	PUNCT
hassl-3074	202	39	and	and	CCONJ
hassl-3074	202	40	economic	economic	ADJ
hassl-3074	202	41	phenomenon	phenomenon	NOUN
hassl-3074	202	42	.	.	PUNCT
hassl-3074	203	1	there	there	PRON
hassl-3074	203	2	is	be	VERB
hassl-3074	203	3	a	a	DET
hassl-3074	203	4	tendency	tendency	NOUN
hassl-3074	203	5	that	that	SCONJ
hassl-3074	203	6	some	some	DET
hassl-3074	203	7	big	big	ADJ
hassl-3074	203	8	cities	city	NOUN
hassl-3074	203	9	will	will	AUX
hassl-3074	203	10	grow	grow	VERB
hassl-3074	203	11	and	and	CCONJ
hassl-3074	203	12	develop	develop	VERB
hassl-3074	203	13	,	,	PUNCT
hassl-3074	203	14	then	then	ADV
hassl-3074	203	15	form	form	VERB
hassl-3074	203	16	mega	mega	ADJ
hassl-3074	203	17	-	-	ADJ
hassl-3074	203	18	scale	scale	ADJ
hassl-3074	203	19	level	level	NOUN
hassl-3074	203	20	cities	city	NOUN
hassl-3074	203	21	known	know	VERB
hassl-3074	203	22	as	as	ADP
hassl-3074	203	23	metropolitan	metropolitan	ADJ
hassl-3074	203	24	cities	city	NOUN
hassl-3074	203	25	.	.	PUNCT
hassl-3074	204	1	urbanization	urbanization	NOUN
hassl-3074	204	2	and	and	CCONJ
hassl-3074	204	3	economic	economic	ADJ
hassl-3074	204	4	factors	factor	NOUN
hassl-3074	204	5	will	will	AUX
hassl-3074	204	6	certainly	certainly	ADV
hassl-3074	204	7	lead	lead	VERB
hassl-3074	204	8	to	to	ADP
hassl-3074	204	9	some	some	DET
hassl-3074	204	10	significant	significant	ADJ
hassl-3074	204	11	changes	change	NOUN
hassl-3074	204	12	in	in	ADP
hassl-3074	204	13	all	all	DET
hassl-3074	204	14	aspects	aspect	NOUN
hassl-3074	204	15	,	,	PUNCT
hassl-3074	204	16	such	such	ADJ
hassl-3074	204	17	as	as	ADP
hassl-3074	204	18	population	population	NOUN
hassl-3074	204	19	,	,	PUNCT
hassl-3074	204	20	politics	politic	NOUN
hassl-3074	204	21	,	,	PUNCT
hassl-3074	204	22	culture	culture	NOUN
hassl-3074	204	23	,	,	PUNCT
hassl-3074	204	24	social	social	ADJ
hassl-3074	204	25	,	,	PUNCT
hassl-3074	204	26	technology	technology	NOUN
hassl-3074	204	27	,	,	PUNCT
hassl-3074	204	28	environmental	environmental	ADJ
hassl-3074	204	29	resources	resource	NOUN
hassl-3074	204	30	,	,	PUNCT
hassl-3074	204	31	and	and	CCONJ
hassl-3074	204	32	historical	historical	ADJ
hassl-3074	204	33	results	result	NOUN
hassl-3074	204	34	(	(	PUNCT
hassl-3074	204	35	zhang	zhang	PROPN
hassl-3074	204	36	&	&	CCONJ
hassl-3074	204	37	zhao	zhao	PROPN
hassl-3074	204	38	,	,	PUNCT
hassl-3074	204	39	2019	2019	NUM
hassl-3074	204	40	)	)	PUNCT
hassl-3074	204	41	.	.	PUNCT
hassl-3074	205	1	urban	urban	ADJ
hassl-3074	205	2	development	development	PROPN
hassl-3074	205	3	and	and	CCONJ
hassl-3074	205	4	urbanization	urbanization	NOUN
hassl-3074	205	5	are	be	AUX
hassl-3074	205	6	strongly	strongly	ADV
hassl-3074	205	7	influenced	influence	VERB
hassl-3074	205	8	by	by	ADP
hassl-3074	205	9	economic	economic	ADJ
hassl-3074	205	10	development	development	NOUN
hassl-3074	205	11	in	in	ADP
hassl-3074	205	12	the	the	DET
hassl-3074	205	13	area	area	NOUN
hassl-3074	205	14	.	.	PUNCT
hassl-3074	206	1	thus	thus	ADV
hassl-3074	206	2	,	,	PUNCT
hassl-3074	206	3	the	the	DET
hassl-3074	206	4	more	more	ADV
hassl-3074	206	5	advanced	advanced	ADJ
hassl-3074	206	6	is	be	AUX
hassl-3074	206	7	the	the	DET
hassl-3074	206	8	economic	economic	ADJ
hassl-3074	206	9	level	level	NOUN
hassl-3074	206	10	of	of	ADP
hassl-3074	206	11	an	an	DET
hassl-3074	206	12	area	area	NOUN
hassl-3074	206	13	,	,	PUNCT
hassl-3074	206	14	the	the	DET
hassl-3074	206	15	higher	high	ADJ
hassl-3074	206	16	is	be	AUX
hassl-3074	206	17	the	the	DET
hassl-3074	206	18	level	level	NOUN
hassl-3074	206	19	of	of	ADP
hassl-3074	206	20	urbanization	urbanization	NOUN
hassl-3074	206	21	.	.	PUNCT
hassl-3074	207	1	hence	hence	ADV
hassl-3074	207	2	,	,	PUNCT
hassl-3074	207	3	this	this	DET
hassl-3074	207	4	condition	condition	NOUN
hassl-3074	207	5	will	will	AUX
hassl-3074	207	6	have	have	VERB
hassl-3074	207	7	an	an	DET
hassl-3074	207	8	impact	impact	NOUN
hassl-3074	207	9	on	on	ADP
hassl-3074	207	10	increasing	increase	VERB
hassl-3074	207	11	public	public	ADJ
hassl-3074	207	12	accountability	accountability	NOUN
hassl-3074	207	13	in	in	ADP
hassl-3074	207	14	the	the	DET
hassl-3074	207	15	area	area	NOUN
hassl-3074	207	16	and	and	CCONJ
hassl-3074	207	17	will	will	AUX
hassl-3074	207	18	result	result	VERB
hassl-3074	207	19	in	in	ADP
hassl-3074	207	20	a	a	DET
hassl-3074	207	21	better	well	ADJ
hassl-3074	207	22	quality	quality	NOUN
hassl-3074	207	23	of	of	ADP
hassl-3074	207	24	financial	financial	ADJ
hassl-3074	207	25	statements	statement	NOUN
hassl-3074	207	26	from	from	ADP
hassl-3074	207	27	the	the	DET
hassl-3074	207	28	region	region	NOUN
hassl-3074	207	29	.	.	PUNCT
hassl-3074	208	1	in	in	ADP
hassl-3074	208	2	this	this	DET
hassl-3074	208	3	context	context	NOUN
hassl-3074	208	4	,	,	PUNCT
hassl-3074	208	5	the	the	DET
hassl-3074	208	6	variable	variable	NOUN
hassl-3074	208	7	of	of	ADP
hassl-3074	208	8	the	the	DET
hassl-3074	208	9	level	level	NOUN
hassl-3074	208	10	of	of	ADP
hassl-3074	208	11	urbanization	urbanization	NOUN
hassl-3074	208	12	was	be	AUX
hassl-3074	208	13	classified	classify	VERB
hassl-3074	208	14	under	under	ADP
hassl-3074	208	15	the	the	DET
hassl-3074	208	16	normative	normative	ADJ
hassl-3074	208	17	isomorphism	isomorphism	NOUN
hassl-3074	208	18	framework	framework	NOUN
hassl-3074	208	19	,	,	PUNCT
hassl-3074	208	20	since	since	SCONJ
hassl-3074	208	21	the	the	DET
hassl-3074	208	22	higher	high	ADJ
hassl-3074	208	23	level	level	NOUN
hassl-3074	208	24	of	of	ADP
hassl-3074	208	25	urbanization	urbanization	NOUN
hassl-3074	208	26	certainly	certainly	ADV
hassl-3074	208	27	requires	require	VERB
hassl-3074	208	28	more	more	ADJ
hassl-3074	208	29	need	need	NOUN
hassl-3074	208	30	for	for	ADP
hassl-3074	208	31	special	special	ADJ
hassl-3074	208	32	skills	skill	NOUN
hassl-3074	208	33	,	,	PUNCT
hassl-3074	208	34	education	education	NOUN
hassl-3074	208	35	,	,	PUNCT
hassl-3074	208	36	and	and	CCONJ
hassl-3074	208	37	adequate	adequate	ADJ
hassl-3074	208	38	experience	experience	NOUN
hassl-3074	208	39	.	.	PUNCT
hassl-3074	209	1	there	there	PRON
hassl-3074	209	2	exists	exist	VERB
hassl-3074	209	3	a	a	DET
hassl-3074	209	4	high	high	ADJ
hassl-3074	209	5	level	level	NOUN
hassl-3074	209	6	of	of	ADP
hassl-3074	209	7	competitiveness	competitiveness	NOUN
hassl-3074	209	8	in	in	ADP
hassl-3074	209	9	urban	urban	ADJ
hassl-3074	209	10	areas	area	NOUN
hassl-3074	209	11	that	that	PRON
hassl-3074	209	12	requires	require	VERB
hassl-3074	209	13	a	a	DET
hassl-3074	209	14	higher	high	ADJ
hassl-3074	209	15	level	level	NOUN
hassl-3074	209	16	of	of	ADP
hassl-3074	209	17	professionalism	professionalism	NOUN
hassl-3074	209	18	.	.	PUNCT
hassl-3074	210	1	an	an	DET
hassl-3074	210	2	individual	individual	NOUN
hassl-3074	210	3	who	who	PRON
hassl-3074	210	4	does	do	AUX
hassl-3074	210	5	not	not	PART
hassl-3074	210	6	have	have	VERB
hassl-3074	210	7	special	special	ADJ
hassl-3074	210	8	expertise	expertise	NOUN
hassl-3074	210	9	or	or	CCONJ
hassl-3074	210	10	experience	experience	NOUN
hassl-3074	210	11	will	will	AUX
hassl-3074	210	12	certainly	certainly	ADV
hassl-3074	210	13	be	be	AUX
hassl-3074	210	14	displaced	displace	VERB
hassl-3074	210	15	from	from	ADP
hassl-3074	210	16	the	the	DET
hassl-3074	210	17	existing	exist	VERB
hassl-3074	210	18	professional	professional	ADJ
hassl-3074	210	19	competition	competition	NOUN
hassl-3074	210	20	.	.	PUNCT
hassl-3074	211	1	in	in	ADP
hassl-3074	211	2	addition	addition	NOUN
hassl-3074	211	3	,	,	PUNCT
hassl-3074	211	4	urban	urban	ADJ
hassl-3074	211	5	areas	area	NOUN
hassl-3074	211	6	have	have	VERB
hassl-3074	211	7	a	a	DET
hassl-3074	211	8	higher	high	ADJ
hassl-3074	211	9	population	population	NOUN
hassl-3074	211	10	density	density	NOUN
hassl-3074	211	11	,	,	PUNCT
hassl-3074	211	12	thus	thus	ADV
hassl-3074	211	13	enabling	enable	VERB
hassl-3074	211	14	them	they	PRON
hassl-3074	211	15	to	to	PART
hassl-3074	211	16	have	have	VERB
hassl-3074	211	17	more	more	ADJ
hassl-3074	211	18	legislators	legislator	NOUN
hassl-3074	211	19	and	and	CCONJ
hassl-3074	211	20	a	a	DET
hassl-3074	211	21	more	more	ADV
hassl-3074	211	22	educated	educate	VERB
hassl-3074	211	23	population	population	NOUN
hassl-3074	211	24	than	than	ADP
hassl-3074	211	25	non	non	ADJ
hassl-3074	211	26	-	-	ADJ
hassl-3074	211	27	urban	urban	ADJ
hassl-3074	211	28	areas	area	NOUN
hassl-3074	211	29	.	.	PUNCT
hassl-3074	212	1	therefore	therefore	ADV
hassl-3074	212	2	,	,	PUNCT
hassl-3074	212	3	urban	urban	ADJ
hassl-3074	212	4	areas	area	NOUN
hassl-3074	212	5	generally	generally	ADV
hassl-3074	212	6	have	have	VERB
hassl-3074	212	7	higher	high	ADJ
hassl-3074	212	8	and	and	CCONJ
hassl-3074	212	9	more	more	ADV
hassl-3074	212	10	progressive	progressive	ADJ
hassl-3074	212	11	demands	demand	NOUN
hassl-3074	212	12	for	for	ADP
hassl-3074	212	13	political	political	ADJ
hassl-3074	212	14	,	,	PUNCT
hassl-3074	212	15	social	social	ADJ
hassl-3074	212	16	,	,	PUNCT
hassl-3074	212	17	and	and	CCONJ
hassl-3074	212	18	economic	economic	ADJ
hassl-3074	212	19	reform	reform	NOUN
hassl-3074	212	20	agenda	agenda	NOUN
hassl-3074	212	21	(	(	PUNCT
hassl-3074	212	22	yoshida	yoshida	PROPN
hassl-3074	212	23	,	,	PUNCT
hassl-3074	212	24	2020	2020	NUM
hassl-3074	212	25	)	)	PUNCT
hassl-3074	212	26	.	.	PUNCT
hassl-3074	213	1	based	base	VERB
hassl-3074	213	2	on	on	ADP
hassl-3074	213	3	the	the	DET
hassl-3074	213	4	institutional	institutional	ADJ
hassl-3074	213	5	theory	theory	NOUN
hassl-3074	213	6	,	,	PUNCT
hassl-3074	213	7	it	it	PRON
hassl-3074	213	8	can	can	AUX
hassl-3074	213	9	be	be	AUX
hassl-3074	213	10	argued	argue	VERB
hassl-3074	213	11	that	that	SCONJ
hassl-3074	213	12	the	the	DET
hassl-3074	213	13	demand	demand	NOUN
hassl-3074	213	14	for	for	ADP
hassl-3074	213	15	normative	normative	ADJ
hassl-3074	213	16	isomorphism	isomorphism	NOUN
hassl-3074	213	17	,	,	PUNCT
hassl-3074	213	18	such	such	ADJ
hassl-3074	213	19	as	as	ADP
hassl-3074	213	20	the	the	DET
hassl-3074	213	21	quality	quality	NOUN
hassl-3074	213	22	of	of	ADP
hassl-3074	213	23	financial	financial	ADJ
hassl-3074	213	24	statements	statement	NOUN
hassl-3074	213	25	,	,	PUNCT
hassl-3074	213	26	will	will	AUX
hassl-3074	213	27	be	be	AUX
hassl-3074	213	28	better	well	ADJ
hassl-3074	213	29	for	for	ADP
hassl-3074	213	30	local	local	ADJ
hassl-3074	213	31	governments	government	NOUN
hassl-3074	213	32	with	with	ADP
hassl-3074	213	33	higher	high	ADJ
hassl-3074	213	34	urbanization	urbanization	NOUN
hassl-3074	213	35	rates	rate	NOUN
hassl-3074	213	36	.	.	PUNCT
hassl-3074	214	1	given	give	VERB
hassl-3074	214	2	the	the	DET
hassl-3074	214	3	above	above	ADV
hassl-3074	214	4	-	-	PUNCT
hassl-3074	214	5	mentioned	mention	VERB
hassl-3074	214	6	description	description	NOUN
hassl-3074	214	7	,	,	PUNCT
hassl-3074	214	8	the	the	DET
hassl-3074	214	9	following	follow	VERB
hassl-3074	214	10	hypothesis	hypothesis	NOUN
hassl-3074	214	11	is	be	AUX
hassl-3074	214	12	proposed	propose	VERB
hassl-3074	214	13	in	in	ADP
hassl-3074	214	14	this	this	DET
hassl-3074	214	15	study	study	NOUN
hassl-3074	214	16	:	:	PUNCT
hassl-3074	214	17	h5	h5	PROPN
hassl-3074	214	18	:	:	PUNCT
hassl-3074	214	19	the	the	DET
hassl-3074	214	20	level	level	NOUN
hassl-3074	214	21	of	of	ADP
hassl-3074	214	22	urbanization	urbanization	NOUN
hassl-3074	214	23	is	be	AUX
hassl-3074	214	24	positively	positively	ADV
hassl-3074	214	25	correlated	correlate	VERB
hassl-3074	214	26	with	with	ADP
hassl-3074	214	27	the	the	DET
hassl-3074	214	28	quality	quality	NOUN
hassl-3074	214	29	of	of	ADP
hassl-3074	214	30	local	local	ADJ
hassl-3074	214	31	government	government	NOUN
hassl-3074	214	32	financial	financial	ADJ
hassl-3074	214	33	statements	statement	NOUN
hassl-3074	214	34	.	.	PUNCT
hassl-3074	215	1	2.6	2.6	NUM
hassl-3074	215	2	.	.	PUNCT
hassl-3074	216	1	control	control	VERB
hassl-3074	216	2	variable	variable	ADJ
hassl-3074	216	3	2.6.1	2.6.1	NUM
hassl-3074	216	4	.	.	PUNCT
hassl-3074	217	1	intergovernmental	intergovernmental	ADJ
hassl-3074	217	2	revenue	revenue	NOUN
hassl-3074	217	3	intergovernmental	intergovernmental	ADJ
hassl-3074	217	4	revenue	revenue	NOUN
hassl-3074	217	5	or	or	CCONJ
hassl-3074	217	6	the	the	DET
hassl-3074	217	7	level	level	NOUN
hassl-3074	217	8	of	of	ADP
hassl-3074	217	9	dependence	dependence	NOUN
hassl-3074	217	10	on	on	ADP
hassl-3074	217	11	the	the	DET
hassl-3074	217	12	central	central	ADJ
hassl-3074	217	13	government	government	NOUN
hassl-3074	217	14	is	be	AUX
hassl-3074	217	15	the	the	DET
hassl-3074	217	16	amount	amount	NOUN
hassl-3074	217	17	of	of	ADP
hassl-3074	217	18	local	local	ADJ
hassl-3074	217	19	government	government	NOUN
hassl-3074	217	20	revenue	revenue	NOUN
hassl-3074	217	21	obtained	obtain	VERB
hassl-3074	217	22	from	from	ADP
hassl-3074	217	23	central	central	ADJ
hassl-3074	217	24	government	government	NOUN
hassl-3074	217	25	and	and	CCONJ
hassl-3074	217	26	is	be	AUX
hassl-3074	217	27	transferred	transfer	VERB
hassl-3074	217	28	to	to	ADP
hassl-3074	217	29	local	local	ADJ
hassl-3074	217	30	governments	government	NOUN
hassl-3074	217	31	to	to	PART
hassl-3074	217	32	finance	finance	VERB
hassl-3074	217	33	regional	regional	ADJ
hassl-3074	217	34	operations	operation	NOUN
hassl-3074	217	35	.	.	PUNCT
hassl-3074	218	1	it	it	PRON
hassl-3074	218	2	also	also	ADV
hassl-3074	218	3	refers	refer	VERB
hassl-3074	218	4	to	to	ADP
hassl-3074	218	5	funds	fund	NOUN
hassl-3074	218	6	given	give	VERB
hassl-3074	218	7	by	by	ADP
hassl-3074	218	8	the	the	DET
hassl-3074	218	9	central	central	ADJ
hassl-3074	218	10	government	government	NOUN
hassl-3074	218	11	in	in	ADP
hassl-3074	218	12	the	the	DET
hassl-3074	218	13	form	form	NOUN
hassl-3074	218	14	of	of	ADP
hassl-3074	218	15	balancing	balance	VERB
hassl-3074	218	16	funds	fund	NOUN
hassl-3074	218	17	(	(	PUNCT
hassl-3074	218	18	girsang	girsang	PROPN
hassl-3074	218	19	&	&	CCONJ
hassl-3074	218	20	yuyetta	yuyetta	PROPN
hassl-3074	218	21	,	,	PUNCT
hassl-3074	218	22	2015	2015	NUM
hassl-3074	218	23	)	)	PUNCT
hassl-3074	218	24	.	.	PUNCT
hassl-3074	219	1	according	accord	VERB
hassl-3074	219	2	to	to	ADP
hassl-3074	219	3	marhawai	marhawai	PROPN
hassl-3074	219	4	(	(	PUNCT
hassl-3074	219	5	2015	2015	NUM
hassl-3074	219	6	)	)	PUNCT
hassl-3074	219	7	the	the	DET
hassl-3074	219	8	fiscal	fiscal	ADJ
hassl-3074	219	9	imbalances	imbalance	NOUN
hassl-3074	219	10	result	result	VERB
hassl-3074	219	11	from	from	ADP
hassl-3074	219	12	the	the	DET
hassl-3074	219	13	central	central	ADJ
hassl-3074	219	14	government	government	NOUN
hassl-3074	219	15	’s	’s	PART
hassl-3074	219	16	policy	policy	NOUN
hassl-3074	219	17	in	in	ADP
hassl-3074	219	18	the	the	DET
hassl-3074	219	19	field	field	NOUN
hassl-3074	219	20	of	of	ADP
hassl-3074	219	21	fiscal	fiscal	ADJ
hassl-3074	219	22	decentralization	decentralization	NOUN
hassl-3074	219	23	for	for	ADP
hassl-3074	219	24	the	the	DET
hassl-3074	219	25	sake	sake	NOUN
hassl-3074	219	26	of	of	ADP
hassl-3074	219	27	fiscal	fiscal	ADJ
hassl-3074	219	28	imbalances	imbalance	NOUN
hassl-3074	219	29	between	between	ADP
hassl-3074	219	30	the	the	DET
hassl-3074	219	31	central	central	ADJ
hassl-3074	219	32	and	and	CCONJ
hassl-3074	219	33	regional	regional	ADJ
hassl-3074	219	34	governments	government	NOUN
hassl-3074	219	35	.	.	PUNCT
hassl-3074	220	1	the	the	DET
hassl-3074	220	2	central	central	ADJ
hassl-3074	220	3	government	government	NOUN
hassl-3074	220	4	will	will	AUX
hassl-3074	220	5	demand	demand	VERB
hassl-3074	220	6	that	that	SCONJ
hassl-3074	220	7	local	local	ADJ
hassl-3074	220	8	governments	government	NOUN
hassl-3074	220	9	make	make	VERB
hassl-3074	220	10	sufficient	sufficient	ADJ
hassl-3074	220	11	disclosures	disclosure	NOUN
hassl-3074	220	12	with	with	ADP
hassl-3074	220	13	supporting	support	VERB
hassl-3074	220	14	humanities	humanity	NOUN
hassl-3074	220	15	and	and	CCONJ
hassl-3074	220	16	social	social	ADJ
hassl-3074	220	17	sciences	science	NOUN
hassl-3074	220	18	letters	letter	NOUN
hassl-3074	220	19	,	,	PUNCT
hassl-3074	220	20	2022	2022	NUM
hassl-3074	220	21	,	,	PUNCT
hassl-3074	220	22	10(3	10(3	NUM
hassl-3074	220	23	):	):	PUNCT
hassl-3074	220	24	336	336	NUM
hassl-3074	220	25	-	-	SYM
hassl-3074	220	26	355	355	NUM
hassl-3074	220	27	344	344	NUM
hassl-3074	220	28	©	©	PROPN
hassl-3074	220	29	2022	2022	NUM
hassl-3074	220	30	conscientia	conscientia	PROPN
hassl-3074	220	31	beam	beam	PROPN
hassl-3074	220	32	.	.	PUNCT
hassl-3074	221	1	all	all	DET
hassl-3074	221	2	rights	right	NOUN
hassl-3074	221	3	reserved	reserve	VERB
hassl-3074	221	4	.	.	PUNCT
hassl-3074	222	1	information	information	NOUN
hassl-3074	222	2	as	as	ADP
hassl-3074	222	3	a	a	DET
hassl-3074	222	4	basis	basis	NOUN
hassl-3074	222	5	for	for	ADP
hassl-3074	222	6	monitoring	monitor	VERB
hassl-3074	222	7	the	the	DET
hassl-3074	222	8	performance	performance	NOUN
hassl-3074	222	9	of	of	ADP
hassl-3074	222	10	local	local	ADJ
hassl-3074	222	11	governments	government	NOUN
hassl-3074	222	12	on	on	ADP
hassl-3074	222	13	the	the	DET
hassl-3074	222	14	use	use	NOUN
hassl-3074	222	15	of	of	ADP
hassl-3074	222	16	transfer	transfer	NOUN
hassl-3074	222	17	funds	fund	NOUN
hassl-3074	222	18	.	.	PUNCT
hassl-3074	223	1	the	the	DET
hassl-3074	223	2	level	level	NOUN
hassl-3074	223	3	of	of	ADP
hassl-3074	223	4	dependence	dependence	NOUN
hassl-3074	223	5	of	of	ADP
hassl-3074	223	6	local	local	ADJ
hassl-3074	223	7	governments	government	NOUN
hassl-3074	223	8	on	on	ADP
hassl-3074	223	9	the	the	DET
hassl-3074	223	10	central	central	ADJ
hassl-3074	223	11	government	government	NOUN
hassl-3074	223	12	can	can	AUX
hassl-3074	223	13	make	make	VERB
hassl-3074	223	14	local	local	ADJ
hassl-3074	223	15	governments	government	NOUN
hassl-3074	223	16	comply	comply	VERB
hassl-3074	223	17	with	with	ADP
hassl-3074	223	18	applicable	applicable	ADJ
hassl-3074	223	19	regulations	regulation	NOUN
hassl-3074	223	20	(	(	PUNCT
hassl-3074	223	21	cohen	cohen	PROPN
hassl-3074	223	22	&	&	CCONJ
hassl-3074	223	23	hlepas	hlepas	PROPN
hassl-3074	223	24	,	,	PUNCT
hassl-3074	223	25	2017	2017	NUM
hassl-3074	223	26	)	)	PUNCT
hassl-3074	223	27	.	.	PUNCT
hassl-3074	224	1	in	in	ADP
hassl-3074	224	2	this	this	DET
hassl-3074	224	3	regard	regard	NOUN
hassl-3074	224	4	,	,	PUNCT
hassl-3074	224	5	local	local	ADJ
hassl-3074	224	6	governments	government	NOUN
hassl-3074	224	7	are	be	AUX
hassl-3074	224	8	encouraged	encourage	VERB
hassl-3074	224	9	to	to	PART
hassl-3074	224	10	increase	increase	VERB
hassl-3074	224	11	the	the	DET
hassl-3074	224	12	transparency	transparency	NOUN
hassl-3074	224	13	of	of	ADP
hassl-3074	224	14	the	the	DET
hassl-3074	224	15	funds	fund	NOUN
hassl-3074	224	16	they	they	PRON
hassl-3074	224	17	receive	receive	VERB
hassl-3074	224	18	to	to	PART
hassl-3074	224	19	increase	increase	VERB
hassl-3074	224	20	the	the	DET
hassl-3074	224	21	trust	trust	NOUN
hassl-3074	224	22	of	of	ADP
hassl-3074	224	23	the	the	DET
hassl-3074	224	24	central	central	ADJ
hassl-3074	224	25	government	government	NOUN
hassl-3074	224	26	and	and	CCONJ
hassl-3074	224	27	to	to	PART
hassl-3074	224	28	demonstrate	demonstrate	VERB
hassl-3074	224	29	compliance	compliance	NOUN
hassl-3074	224	30	with	with	ADP
hassl-3074	224	31	relevant	relevant	ADJ
hassl-3074	224	32	regulations	regulation	NOUN
hassl-3074	224	33	.	.	PUNCT
hassl-3074	225	1	in	in	ADP
hassl-3074	225	2	this	this	DET
hassl-3074	225	3	study	study	NOUN
hassl-3074	225	4	,	,	PUNCT
hassl-3074	225	5	intergovernmental	intergovernmental	ADJ
hassl-3074	225	6	revenue	revenue	NOUN
hassl-3074	225	7	is	be	AUX
hassl-3074	225	8	used	use	VERB
hassl-3074	225	9	as	as	ADP
hassl-3074	225	10	a	a	DET
hassl-3074	225	11	control	control	NOUN
hassl-3074	225	12	variable	variable	NOUN
hassl-3074	225	13	,	,	PUNCT
hassl-3074	225	14	which	which	PRON
hassl-3074	225	15	is	be	AUX
hassl-3074	225	16	measured	measure	VERB
hassl-3074	225	17	using	use	VERB
hassl-3074	225	18	total	total	ADJ
hassl-3074	225	19	balancing	balancing	NOUN
hassl-3074	225	20	funds	fund	NOUN
hassl-3074	225	21	divided	divide	VERB
hassl-3074	225	22	by	by	ADP
hassl-3074	225	23	total	total	ADJ
hassl-3074	225	24	income	income	NOUN
hassl-3074	225	25	.	.	PUNCT
hassl-3074	226	1	based	base	VERB
hassl-3074	226	2	on	on	ADP
hassl-3074	226	3	the	the	DET
hassl-3074	226	4	discussion	discussion	NOUN
hassl-3074	226	5	of	of	ADP
hassl-3074	226	6	all	all	DET
hassl-3074	226	7	predictor	predictor	NOUN
hassl-3074	226	8	variables	variable	NOUN
hassl-3074	226	9	and	and	CCONJ
hassl-3074	226	10	control	control	VERB
hassl-3074	226	11	variables	variable	NOUN
hassl-3074	226	12	in	in	ADP
hassl-3074	226	13	advance	advance	NOUN
hassl-3074	226	14	,	,	PUNCT
hassl-3074	226	15	the	the	DET
hassl-3074	226	16	research	research	NOUN
hassl-3074	226	17	framework	framework	NOUN
hassl-3074	226	18	can	can	AUX
hassl-3074	226	19	be	be	AUX
hassl-3074	226	20	presented	present	VERB
hassl-3074	226	21	as	as	SCONJ
hassl-3074	226	22	follows	follow	VERB
hassl-3074	226	23	:	:	PUNCT
hassl-3074	226	24	figure	figure	NOUN
hassl-3074	226	25	1	1	NUM
hassl-3074	226	26	.	.	PUNCT
hassl-3074	226	27	research	research	NOUN
hassl-3074	226	28	framework	framework	NOUN
hassl-3074	226	29	.	.	PUNCT
hassl-3074	227	1	3	3	X
hassl-3074	227	2	.	.	X
hassl-3074	227	3	research	research	NOUN
hassl-3074	227	4	methodology	methodology	NOUN
hassl-3074	227	5	3.1	3.1	NUM
hassl-3074	227	6	.	.	PUNCT
hassl-3074	228	1	population	population	NOUN
hassl-3074	228	2	and	and	CCONJ
hassl-3074	228	3	sample	sample	VERB
hassl-3074	228	4	the	the	DET
hassl-3074	228	5	research	research	NOUN
hassl-3074	228	6	population	population	NOUN
hassl-3074	228	7	of	of	ADP
hassl-3074	228	8	this	this	DET
hassl-3074	228	9	study	study	NOUN
hassl-3074	228	10	was	be	AUX
hassl-3074	228	11	the	the	DET
hassl-3074	228	12	district	district	NOUN
hassl-3074	228	13	/	/	SYM
hassl-3074	228	14	municipality	municipality	NOUN
hassl-3074	228	15	government	government	NOUN
hassl-3074	228	16	in	in	ADP
hassl-3074	228	17	indonesia	indonesia	PROPN
hassl-3074	228	18	totaling	total	VERB
hassl-3074	228	19	540	540	NUM
hassl-3074	228	20	districts	district	NOUN
hassl-3074	228	21	/	/	SYM
hassl-3074	228	22	municipalities	municipality	NOUN
hassl-3074	228	23	in	in	ADP
hassl-3074	228	24	the	the	DET
hassl-3074	228	25	2018	2018	NUM
hassl-3074	228	26	fiscal	fiscal	ADJ
hassl-3074	228	27	year	year	NOUN
hassl-3074	228	28	,	,	PUNCT
hassl-3074	228	29	which	which	PRON
hassl-3074	228	30	were	be	AUX
hassl-3074	228	31	audited	audit	VERB
hassl-3074	228	32	by	by	ADP
hassl-3074	228	33	the	the	DET
hassl-3074	228	34	indonesian	indonesian	ADJ
hassl-3074	228	35	supreme	supreme	PROPN
hassl-3074	228	36	audit	audit	PROPN
hassl-3074	228	37	board	board	PROPN
hassl-3074	228	38	(	(	PUNCT
hassl-3074	228	39	sab	sab	ADJ
hassl-3074	228	40	)	)	PUNCT
hassl-3074	228	41	and	and	CCONJ
hassl-3074	228	42	met	meet	VERB
hassl-3074	228	43	the	the	DET
hassl-3074	228	44	required	require	VERB
hassl-3074	228	45	information	information	NOUN
hassl-3074	228	46	related	relate	VERB
hassl-3074	228	47	to	to	ADP
hassl-3074	228	48	the	the	DET
hassl-3074	228	49	research	research	NOUN
hassl-3074	228	50	variables	variable	NOUN
hassl-3074	228	51	.	.	PUNCT
hassl-3074	229	1	samples	sample	NOUN
hassl-3074	229	2	were	be	AUX
hassl-3074	229	3	selected	select	VERB
hassl-3074	229	4	using	use	VERB
hassl-3074	229	5	purposive	purposive	ADJ
hassl-3074	229	6	sampling	sampling	NOUN
hassl-3074	229	7	method	method	NOUN
hassl-3074	229	8	based	base	VERB
hassl-3074	229	9	on	on	ADP
hassl-3074	229	10	the	the	DET
hassl-3074	229	11	following	follow	VERB
hassl-3074	229	12	criteria	criterion	NOUN
hassl-3074	229	13	:	:	PUNCT
hassl-3074	229	14	the	the	DET
hassl-3074	229	15	indonesian	indonesian	ADJ
hassl-3074	229	16	local	local	ADJ
hassl-3074	229	17	governments	government	NOUN
hassl-3074	229	18	that	that	PRON
hassl-3074	229	19	have	have	VERB
hassl-3074	229	20	official	official	ADJ
hassl-3074	229	21	websites	website	NOUN
hassl-3074	229	22	containing	contain	VERB
hassl-3074	229	23	information	information	NOUN
hassl-3074	229	24	about	about	ADP
hassl-3074	229	25	government	government	NOUN
hassl-3074	229	26	financial	financial	ADJ
hassl-3074	229	27	statements	statement	NOUN
hassl-3074	229	28	and	and	CCONJ
hassl-3074	229	29	audit	audit	NOUN
hassl-3074	229	30	results	result	NOUN
hassl-3074	229	31	in	in	ADP
hassl-3074	229	32	the	the	DET
hassl-3074	229	33	form	form	NOUN
hassl-3074	229	34	of	of	ADP
hassl-3074	229	35	opinions	opinion	NOUN
hassl-3074	229	36	from	from	ADP
hassl-3074	229	37	auditors	auditor	NOUN
hassl-3074	229	38	,	,	PUNCT
hassl-3074	229	39	information	information	NOUN
hassl-3074	229	40	on	on	ADP
hassl-3074	229	41	regional	regional	ADJ
hassl-3074	229	42	head	head	NOUN
hassl-3074	229	43	profiles	profile	NOUN
hassl-3074	229	44	,	,	PUNCT
hassl-3074	229	45	data	datum	NOUN
hassl-3074	229	46	on	on	ADP
hassl-3074	229	47	the	the	DET
hassl-3074	229	48	number	number	NOUN
hassl-3074	229	49	of	of	ADP
hassl-3074	229	50	civil	civil	ADJ
hassl-3074	229	51	servants	servant	NOUN
hassl-3074	229	52	,	,	PUNCT
hassl-3074	229	53	urbanization	urbanization	NOUN
hassl-3074	229	54	levels	level	NOUN
hassl-3074	229	55	,	,	PUNCT
hassl-3074	229	56	as	as	ADV
hassl-3074	229	57	well	well	ADV
hassl-3074	229	58	as	as	ADP
hassl-3074	229	59	information	information	NOUN
hassl-3074	229	60	on	on	ADP
hassl-3074	229	61	the	the	DET
hassl-3074	229	62	number	number	NOUN
hassl-3074	229	63	of	of	ADP
hassl-3074	229	64	local	local	ADJ
hassl-3074	229	65	parliamentarians	parliamentarian	NOUN
hassl-3074	229	66	.	.	PUNCT
hassl-3074	230	1	based	base	VERB
hassl-3074	230	2	on	on	ADP
hassl-3074	230	3	these	these	DET
hassl-3074	230	4	criteria	criterion	NOUN
hassl-3074	230	5	,	,	PUNCT
hassl-3074	230	6	220	220	NUM
hassl-3074	230	7	research	research	NOUN
hassl-3074	230	8	samples	sample	NOUN
hassl-3074	230	9	were	be	AUX
hassl-3074	230	10	selected	select	VERB
hassl-3074	230	11	.	.	PUNCT
hassl-3074	231	1	3.2	3.2	NUM
hassl-3074	231	2	.	.	PUNCT
hassl-3074	232	1	dependent	dependent	ADJ
hassl-3074	232	2	variable	variable	NOUN
hassl-3074	232	3	according	accord	VERB
hassl-3074	232	4	to	to	ADP
hassl-3074	232	5	the	the	DET
hassl-3074	232	6	problem	problem	NOUN
hassl-3074	232	7	under	under	ADP
hassl-3074	232	8	study	study	NOUN
hassl-3074	232	9	,	,	PUNCT
hassl-3074	232	10	the	the	DET
hassl-3074	232	11	dependent	dependent	ADJ
hassl-3074	232	12	variable	variable	NOUN
hassl-3074	232	13	of	of	ADP
hassl-3074	232	14	quality	quality	NOUN
hassl-3074	232	15	of	of	ADP
hassl-3074	232	16	local	local	ADJ
hassl-3074	232	17	government	government	NOUN
hassl-3074	232	18	financial	financial	ADJ
hassl-3074	232	19	statements	statement	NOUN
hassl-3074	232	20	in	in	ADP
hassl-3074	232	21	indonesia	indonesia	PROPN
hassl-3074	232	22	was	be	AUX
hassl-3074	232	23	measured	measure	VERB
hassl-3074	232	24	by	by	ADP
hassl-3074	232	25	point	point	NOUN
hassl-3074	232	26	1	1	NUM
hassl-3074	232	27	if	if	SCONJ
hassl-3074	232	28	the	the	DET
hassl-3074	232	29	local	local	ADJ
hassl-3074	232	30	government	government	NOUN
hassl-3074	232	31	obtained	obtain	VERB
hassl-3074	232	32	an	an	DET
hassl-3074	232	33	unqualified	unqualified	ADJ
hassl-3074	232	34	opinion	opinion	NOUN
hassl-3074	232	35	(	(	PUNCT
hassl-3074	232	36	good	good	ADJ
hassl-3074	232	37	)	)	PUNCT
hassl-3074	232	38	and	and	CCONJ
hassl-3074	232	39	point	point	NOUN
hassl-3074	232	40	0	0	PUNCT
hassl-3074	233	1	if	if	SCONJ
hassl-3074	233	2	the	the	DET
hassl-3074	233	3	district	district	NOUN
hassl-3074	233	4	/	/	SYM
hassl-3074	233	5	municipality	municipality	NOUN
hassl-3074	233	6	government	government	NOUN
hassl-3074	233	7	received	receive	VERB
hassl-3074	233	8	a	a	DET
hassl-3074	233	9	qualified	qualified	ADJ
hassl-3074	233	10	opinion	opinion	NOUN
hassl-3074	233	11	(	(	PUNCT
hassl-3074	233	12	not	not	PART
hassl-3074	233	13	good	good	ADJ
hassl-3074	233	14	)	)	PUNCT
hassl-3074	233	15	.	.	PUNCT
hassl-3074	234	1	3.3	3.3	NUM
hassl-3074	234	2	.	.	PUNCT
hassl-3074	235	1	independent	independent	ADJ
hassl-3074	235	2	variables	variable	NOUN
hassl-3074	235	3	3.3.1	3.3.1	NUM
hassl-3074	235	4	.	.	PUNCT
hassl-3074	235	5	number	number	NOUN
hassl-3074	235	6	of	of	ADP
hassl-3074	235	7	local	local	ADJ
hassl-3074	235	8	parliamentarians	parliamentarian	NOUN
hassl-3074	235	9	the	the	DET
hassl-3074	235	10	number	number	NOUN
hassl-3074	235	11	of	of	ADP
hassl-3074	235	12	local	local	ADJ
hassl-3074	235	13	parliamentarians	parliamentarian	NOUN
hassl-3074	235	14	in	in	ADP
hassl-3074	235	15	this	this	DET
hassl-3074	235	16	study	study	NOUN
hassl-3074	235	17	was	be	AUX
hassl-3074	235	18	used	use	VERB
hassl-3074	235	19	as	as	ADP
hassl-3074	235	20	a	a	DET
hassl-3074	235	21	proxy	proxy	NOUN
hassl-3074	235	22	in	in	ADP
hassl-3074	235	23	measuring	measure	VERB
hassl-3074	235	24	legislative	legislative	ADJ
hassl-3074	235	25	size	size	NOUN
hassl-3074	235	26	.	.	PUNCT
hassl-3074	236	1	the	the	DET
hassl-3074	236	2	number	number	NOUN
hassl-3074	236	3	of	of	ADP
hassl-3074	236	4	local	local	ADJ
hassl-3074	236	5	parliamentarians	parliamentarian	NOUN
hassl-3074	236	6	was	be	AUX
hassl-3074	236	7	a	a	DET
hassl-3074	236	8	proxy	proxy	NOUN
hassl-3074	236	9	of	of	ADP
hassl-3074	236	10	the	the	DET
hassl-3074	236	11	natural	natural	ADJ
hassl-3074	236	12	logarithm	logarithm	NOUN
hassl-3074	236	13	(	(	PUNCT
hassl-3074	236	14	ln	ln	NOUN
hassl-3074	236	15	)	)	PUNCT
hassl-3074	236	16	of	of	ADP
hassl-3074	236	17	the	the	DET
hassl-3074	236	18	number	number	NOUN
hassl-3074	236	19	of	of	ADP
hassl-3074	236	20	local	local	ADJ
hassl-3074	236	21	parliamentarians	parliamentarian	NOUN
hassl-3074	236	22	.	.	PUNCT
hassl-3074	237	1	humanities	humanity	NOUN
hassl-3074	237	2	and	and	CCONJ
hassl-3074	237	3	social	social	ADJ
hassl-3074	237	4	sciences	science	NOUN
hassl-3074	237	5	letters	letter	NOUN
hassl-3074	237	6	,	,	PUNCT
hassl-3074	237	7	2022	2022	NUM
hassl-3074	237	8	,	,	PUNCT
hassl-3074	237	9	10(3	10(3	NUM
hassl-3074	237	10	):	):	PUNCT
hassl-3074	237	11	336	336	NUM
hassl-3074	237	12	-	-	SYM
hassl-3074	237	13	355	355	NUM
hassl-3074	237	14	345	345	NUM
hassl-3074	237	15	©	©	PROPN
hassl-3074	237	16	2022	2022	NUM
hassl-3074	237	17	conscientia	conscientia	PROPN
hassl-3074	237	18	beam	beam	PROPN
hassl-3074	237	19	.	.	PUNCT
hassl-3074	238	1	all	all	DET
hassl-3074	238	2	rights	right	NOUN
hassl-3074	238	3	reserved	reserve	VERB
hassl-3074	238	4	.	.	PUNCT
hassl-3074	239	1	the	the	DET
hassl-3074	239	2	measurement	measurement	NOUN
hassl-3074	239	3	was	be	AUX
hassl-3074	239	4	done	do	VERB
hassl-3074	239	5	because	because	SCONJ
hassl-3074	239	6	there	there	PRON
hassl-3074	239	7	had	have	AUX
hassl-3074	239	8	been	be	AUX
hassl-3074	239	9	a	a	DET
hassl-3074	239	10	significant	significant	ADJ
hassl-3074	239	11	difference	difference	NOUN
hassl-3074	239	12	in	in	ADP
hassl-3074	239	13	the	the	DET
hassl-3074	239	14	number	number	NOUN
hassl-3074	239	15	of	of	ADP
hassl-3074	239	16	local	local	ADJ
hassl-3074	239	17	parliamentarians	parliamentarian	NOUN
hassl-3074	239	18	from	from	ADP
hassl-3074	239	19	one	one	NUM
hassl-3074	239	20	local	local	ADJ
hassl-3074	239	21	government	government	NOUN
hassl-3074	239	22	to	to	ADP
hassl-3074	239	23	another	another	PRON
hassl-3074	239	24	,	,	PUNCT
hassl-3074	239	25	which	which	PRON
hassl-3074	239	26	can	can	AUX
hassl-3074	239	27	lead	lead	VERB
hassl-3074	239	28	to	to	ADP
hassl-3074	239	29	extremely	extremely	ADV
hassl-3074	239	30	different	different	ADJ
hassl-3074	239	31	values	value	NOUN
hassl-3074	239	32	.	.	PUNCT
hassl-3074	240	1	3.3.2	3.3.2	X
hassl-3074	240	2	.	.	X
hassl-3074	240	3	number	number	NOUN
hassl-3074	240	4	of	of	ADP
hassl-3074	240	5	civil	civil	ADJ
hassl-3074	240	6	servants	servant	NOUN
hassl-3074	240	7	the	the	DET
hassl-3074	240	8	website	website	NOUN
hassl-3074	240	9	of	of	ADP
hassl-3074	240	10	the	the	DET
hassl-3074	240	11	central	central	ADJ
hassl-3074	240	12	bureau	bureau	NOUN
hassl-3074	240	13	of	of	ADP
hassl-3074	240	14	statistics	statistic	NOUN
hassl-3074	240	15	provides	provide	VERB
hassl-3074	240	16	data	datum	NOUN
hassl-3074	240	17	on	on	ADP
hassl-3074	240	18	the	the	DET
hassl-3074	240	19	number	number	NOUN
hassl-3074	240	20	of	of	ADP
hassl-3074	240	21	civil	civil	ADJ
hassl-3074	240	22	servants	servant	NOUN
hassl-3074	240	23	in	in	ADP
hassl-3074	240	24	each	each	DET
hassl-3074	240	25	local	local	ADJ
hassl-3074	240	26	government	government	NOUN
hassl-3074	240	27	in	in	ADP
hassl-3074	240	28	indonesia	indonesia	PROPN
hassl-3074	240	29	.	.	PUNCT
hassl-3074	241	1	according	accord	VERB
hassl-3074	241	2	to	to	ADP
hassl-3074	241	3	government	government	NOUN
hassl-3074	241	4	regulation	regulation	NOUN
hassl-3074	241	5	of	of	ADP
hassl-3074	241	6	the	the	DET
hassl-3074	241	7	republic	republic	NOUN
hassl-3074	241	8	of	of	ADP
hassl-3074	241	9	indonesia	indonesia	PROPN
hassl-3074	241	10	no	no	INTJ
hassl-3074	241	11	.	.	PROPN
hassl-3074	241	12	71	71	NUM
hassl-3074	241	13	of	of	ADP
hassl-3074	241	14	2010	2010	NUM
hassl-3074	241	15	concerning	concern	VERB
hassl-3074	241	16	government	government	NOUN
hassl-3074	241	17	accounting	accounting	NOUN
hassl-3074	241	18	standards	standard	NOUN
hassl-3074	241	19	,	,	PUNCT
hassl-3074	241	20	it	it	PRON
hassl-3074	241	21	is	be	AUX
hassl-3074	241	22	stated	state	VERB
hassl-3074	241	23	that	that	SCONJ
hassl-3074	241	24	civil	civil	ADJ
hassl-3074	241	25	servants	servant	NOUN
hassl-3074	241	26	are	be	AUX
hassl-3074	241	27	an	an	DET
hassl-3074	241	28	accounting	accounting	NOUN
hassl-3074	241	29	entity	entity	NOUN
hassl-3074	241	30	that	that	PRON
hassl-3074	241	31	has	have	VERB
hassl-3074	241	32	the	the	DET
hassl-3074	241	33	task	task	NOUN
hassl-3074	241	34	of	of	ADP
hassl-3074	241	35	managing	manage	VERB
hassl-3074	241	36	the	the	DET
hassl-3074	241	37	budget	budget	NOUN
hassl-3074	241	38	,	,	PUNCT
hassl-3074	241	39	assets	asset	NOUN
hassl-3074	241	40	,	,	PUNCT
hassl-3074	241	41	and	and	CCONJ
hassl-3074	241	42	the	the	DET
hassl-3074	241	43	obligation	obligation	NOUN
hassl-3074	241	44	to	to	PART
hassl-3074	241	45	carry	carry	VERB
hassl-3074	241	46	out	out	ADP
hassl-3074	241	47	accounting	accounting	NOUN
hassl-3074	241	48	and	and	CCONJ
hassl-3074	241	49	present	present	ADJ
hassl-3074	241	50	financial	financial	ADJ
hassl-3074	241	51	statements	statement	NOUN
hassl-3074	241	52	based	base	VERB
hassl-3074	241	53	on	on	ADP
hassl-3074	241	54	applicable	applicable	ADJ
hassl-3074	241	55	rules	rule	NOUN
hassl-3074	241	56	and	and	CCONJ
hassl-3074	241	57	standards	standard	NOUN
hassl-3074	241	58	.	.	PUNCT
hassl-3074	242	1	3.3.3	3.3.3	NUM
hassl-3074	242	2	.	.	PUNCT
hassl-3074	242	3	comparative	comparative	ADJ
hassl-3074	242	4	studies	study	NOUN
hassl-3074	242	5	the	the	DET
hassl-3074	242	6	variable	variable	NOUN
hassl-3074	242	7	of	of	ADP
hassl-3074	242	8	comparative	comparative	ADJ
hassl-3074	242	9	studies	study	NOUN
hassl-3074	242	10	in	in	ADP
hassl-3074	242	11	this	this	DET
hassl-3074	242	12	context	context	NOUN
hassl-3074	242	13	was	be	AUX
hassl-3074	242	14	emphasized	emphasize	VERB
hassl-3074	242	15	to	to	PART
hassl-3074	242	16	improve	improve	VERB
hassl-3074	242	17	the	the	DET
hassl-3074	242	18	civil	civil	ADJ
hassl-3074	242	19	servants	servant	NOUN
hassl-3074	242	20	’	'	PUNCT
hassl-3074	242	21	ability	ability	NOUN
hassl-3074	242	22	to	to	PART
hassl-3074	242	23	do	do	AUX
hassl-3074	242	24	more	more	ADV
hassl-3074	242	25	specific	specific	ADJ
hassl-3074	242	26	jobs	job	NOUN
hassl-3074	242	27	,	,	PUNCT
hassl-3074	242	28	especially	especially	ADV
hassl-3074	242	29	those	those	PRON
hassl-3074	242	30	related	relate	VERB
hassl-3074	242	31	to	to	ADP
hassl-3074	242	32	accounting	accounting	NOUN
hassl-3074	242	33	and	and	CCONJ
hassl-3074	242	34	finance	finance	NOUN
hassl-3074	242	35	.	.	PUNCT
hassl-3074	243	1	the	the	DET
hassl-3074	243	2	comparative	comparative	ADJ
hassl-3074	243	3	studies	study	NOUN
hassl-3074	243	4	variable	variable	NOUN
hassl-3074	243	5	was	be	AUX
hassl-3074	243	6	measured	measure	VERB
hassl-3074	243	7	based	base	VERB
hassl-3074	243	8	on	on	ADP
hassl-3074	243	9	the	the	DET
hassl-3074	243	10	following	follow	VERB
hassl-3074	243	11	measurements	measurement	NOUN
hassl-3074	243	12	:	:	PUNCT
hassl-3074	243	13	1	1	NUM
hassl-3074	243	14	point	point	NOUN
hassl-3074	243	15	awarded	award	VERB
hassl-3074	243	16	if	if	SCONJ
hassl-3074	243	17	the	the	DET
hassl-3074	243	18	local	local	ADJ
hassl-3074	243	19	government	government	NOUN
hassl-3074	243	20	conducts	conduct	VERB
hassl-3074	243	21	a	a	DET
hassl-3074	243	22	comparative	comparative	ADJ
hassl-3074	243	23	study	study	NOUN
hassl-3074	243	24	and	and	CCONJ
hassl-3074	243	25	0	0	NUM
hassl-3074	243	26	point	point	NOUN
hassl-3074	243	27	if	if	SCONJ
hassl-3074	243	28	the	the	DET
hassl-3074	243	29	local	local	ADJ
hassl-3074	243	30	government	government	NOUN
hassl-3074	243	31	does	do	AUX
hassl-3074	243	32	not	not	PART
hassl-3074	243	33	conduct	conduct	VERB
hassl-3074	243	34	a	a	DET
hassl-3074	243	35	comparative	comparative	ADJ
hassl-3074	243	36	study	study	NOUN
hassl-3074	243	37	.	.	PUNCT
hassl-3074	244	1	3.3.4	3.3.4	X
hassl-3074	244	2	.	.	PUNCT
hassl-3074	244	3	educational	educational	ADJ
hassl-3074	244	4	background	background	NOUN
hassl-3074	244	5	of	of	ADP
hassl-3074	244	6	regional	regional	ADJ
hassl-3074	244	7	heads	head	NOUN
hassl-3074	244	8	education	education	NOUN
hassl-3074	244	9	is	be	AUX
hassl-3074	244	10	essential	essential	ADJ
hassl-3074	244	11	for	for	ADP
hassl-3074	244	12	human	human	ADJ
hassl-3074	244	13	life	life	NOUN
hassl-3074	244	14	because	because	SCONJ
hassl-3074	244	15	it	it	PRON
hassl-3074	244	16	allows	allow	VERB
hassl-3074	244	17	a	a	DET
hassl-3074	244	18	person	person	NOUN
hassl-3074	244	19	to	to	PART
hassl-3074	244	20	enhance	enhance	VERB
hassl-3074	244	21	his	his	PRON
hassl-3074	244	22	potential	potential	NOUN
hassl-3074	244	23	to	to	PART
hassl-3074	244	24	realize	realize	VERB
hassl-3074	244	25	expected	expect	VERB
hassl-3074	244	26	personality	personality	NOUN
hassl-3074	244	27	,	,	PUNCT
hassl-3074	244	28	intelligence	intelligence	NOUN
hassl-3074	244	29	,	,	PUNCT
hassl-3074	244	30	and	and	CCONJ
hassl-3074	244	31	skills	skill	NOUN
hassl-3074	244	32	.	.	PUNCT
hassl-3074	245	1	the	the	DET
hassl-3074	245	2	higher	high	ADJ
hassl-3074	245	3	is	be	AUX
hassl-3074	245	4	the	the	DET
hassl-3074	245	5	level	level	NOUN
hassl-3074	245	6	of	of	ADP
hassl-3074	245	7	education	education	NOUN
hassl-3074	245	8	,	,	PUNCT
hassl-3074	245	9	the	the	DET
hassl-3074	245	10	more	more	ADV
hassl-3074	245	11	complex	complex	ADJ
hassl-3074	245	12	are	be	AUX
hassl-3074	245	13	the	the	DET
hassl-3074	245	14	knowledge	knowledge	NOUN
hassl-3074	245	15	,	,	PUNCT
hassl-3074	245	16	skills	skill	NOUN
hassl-3074	245	17	,	,	PUNCT
hassl-3074	245	18	and	and	CCONJ
hassl-3074	245	19	experience	experience	NOUN
hassl-3074	245	20	they	they	PRON
hassl-3074	245	21	have	have	VERB
hassl-3074	245	22	.	.	PUNCT
hassl-3074	246	1	in	in	ADP
hassl-3074	246	2	this	this	DET
hassl-3074	246	3	study	study	NOUN
hassl-3074	246	4	,	,	PUNCT
hassl-3074	246	5	the	the	DET
hassl-3074	246	6	element	element	NOUN
hassl-3074	246	7	of	of	ADP
hassl-3074	246	8	the	the	DET
hassl-3074	246	9	regional	regional	ADJ
hassl-3074	246	10	head	head	NOUN
hassl-3074	246	11	’s	’s	PART
hassl-3074	246	12	education	education	NOUN
hassl-3074	246	13	level	level	NOUN
hassl-3074	246	14	was	be	AUX
hassl-3074	246	15	seen	see	VERB
hassl-3074	246	16	from	from	ADP
hassl-3074	246	17	the	the	DET
hassl-3074	246	18	highest	high	ADJ
hassl-3074	246	19	level	level	NOUN
hassl-3074	246	20	of	of	ADP
hassl-3074	246	21	formal	formal	ADJ
hassl-3074	246	22	education	education	NOUN
hassl-3074	246	23	completed	complete	VERB
hassl-3074	246	24	by	by	ADP
hassl-3074	246	25	the	the	DET
hassl-3074	246	26	regional	regional	ADJ
hassl-3074	246	27	heads	head	NOUN
hassl-3074	246	28	.	.	PUNCT
hassl-3074	247	1	3.3.5	3.3.5	X
hassl-3074	247	2	.	.	PUNCT
hassl-3074	247	3	urbanization	urbanization	NOUN
hassl-3074	247	4	level	level	NOUN
hassl-3074	247	5	urbanization	urbanization	NOUN
hassl-3074	247	6	is	be	AUX
hassl-3074	247	7	generally	generally	ADV
hassl-3074	247	8	defined	define	VERB
hassl-3074	247	9	as	as	ADP
hassl-3074	247	10	the	the	DET
hassl-3074	247	11	movement	movement	NOUN
hassl-3074	247	12	of	of	ADP
hassl-3074	247	13	people	people	NOUN
hassl-3074	247	14	from	from	ADP
hassl-3074	247	15	rural	rural	ADJ
hassl-3074	247	16	areas	area	NOUN
hassl-3074	247	17	to	to	ADP
hassl-3074	247	18	cities	city	NOUN
hassl-3074	247	19	.	.	PUNCT
hassl-3074	248	1	the	the	DET
hassl-3074	248	2	level	level	NOUN
hassl-3074	248	3	of	of	ADP
hassl-3074	248	4	urbanization	urbanization	NOUN
hassl-3074	248	5	is	be	AUX
hassl-3074	248	6	used	use	VERB
hassl-3074	248	7	as	as	ADP
hassl-3074	248	8	a	a	DET
hassl-3074	248	9	proxy	proxy	NOUN
hassl-3074	248	10	of	of	ADP
hassl-3074	248	11	the	the	DET
hassl-3074	248	12	natural	natural	ADJ
hassl-3074	248	13	logarithm	logarithm	NOUN
hassl-3074	248	14	(	(	PUNCT
hassl-3074	248	15	ln	ln	NOUN
hassl-3074	248	16	)	)	PUNCT
hassl-3074	248	17	of	of	ADP
hassl-3074	248	18	the	the	DET
hassl-3074	248	19	population	population	NOUN
hassl-3074	248	20	density	density	NOUN
hassl-3074	248	21	per	per	ADP
hassl-3074	248	22	km2	km2	PROPN
hassl-3074	248	23	.	.	PUNCT
hassl-3074	249	1	this	this	DET
hassl-3074	249	2	measurement	measurement	NOUN
hassl-3074	249	3	was	be	AUX
hassl-3074	249	4	done	do	VERB
hassl-3074	249	5	because	because	SCONJ
hassl-3074	249	6	there	there	PRON
hassl-3074	249	7	had	have	AUX
hassl-3074	249	8	been	be	AUX
hassl-3074	249	9	a	a	DET
hassl-3074	249	10	large	large	ADJ
hassl-3074	249	11	gap	gap	NOUN
hassl-3074	249	12	in	in	ADP
hassl-3074	249	13	population	population	NOUN
hassl-3074	249	14	density	density	NOUN
hassl-3074	249	15	from	from	ADP
hassl-3074	249	16	one	one	NUM
hassl-3074	249	17	local	local	ADJ
hassl-3074	249	18	government	government	NOUN
hassl-3074	249	19	to	to	ADP
hassl-3074	249	20	another	another	PRON
hassl-3074	249	21	,	,	PUNCT
hassl-3074	249	22	which	which	PRON
hassl-3074	249	23	can	can	AUX
hassl-3074	249	24	lead	lead	VERB
hassl-3074	249	25	to	to	ADP
hassl-3074	249	26	an	an	DET
hassl-3074	249	27	extremely	extremely	ADV
hassl-3074	249	28	different	different	ADJ
hassl-3074	249	29	level	level	NOUN
hassl-3074	249	30	of	of	ADP
hassl-3074	249	31	urbanization	urbanization	NOUN
hassl-3074	249	32	.	.	PUNCT
hassl-3074	250	1	3.4	3.4	NUM
hassl-3074	250	2	.	.	PUNCT
hassl-3074	250	3	control	control	NOUN
hassl-3074	250	4	variable	variable	ADJ
hassl-3074	250	5	3.4.1	3.4.1	NUM
hassl-3074	250	6	.	.	PUNCT
hassl-3074	250	7	intergovernmental	intergovernmental	ADJ
hassl-3074	250	8	revenue	revenue	NOUN
hassl-3074	250	9	intergovernmental	intergovernmental	ADJ
hassl-3074	250	10	revenue	revenue	NOUN
hassl-3074	250	11	is	be	AUX
hassl-3074	250	12	a	a	DET
hassl-3074	250	13	type	type	NOUN
hassl-3074	250	14	of	of	ADP
hassl-3074	250	15	local	local	ADJ
hassl-3074	250	16	government	government	NOUN
hassl-3074	250	17	revenue	revenue	NOUN
hassl-3074	250	18	generated	generate	VERB
hassl-3074	250	19	from	from	ADP
hassl-3074	250	20	transfers	transfer	NOUN
hassl-3074	250	21	from	from	ADP
hassl-3074	250	22	the	the	DET
hassl-3074	250	23	central	central	ADJ
hassl-3074	250	24	government	government	NOUN
hassl-3074	250	25	to	to	ADP
hassl-3074	250	26	local	local	ADJ
hassl-3074	250	27	governments	government	NOUN
hassl-3074	250	28	to	to	PART
hassl-3074	250	29	finance	finance	VERB
hassl-3074	250	30	local	local	ADJ
hassl-3074	250	31	government	government	NOUN
hassl-3074	250	32	operations	operation	NOUN
hassl-3074	250	33	.	.	PUNCT
hassl-3074	251	1	in	in	ADP
hassl-3074	251	2	this	this	DET
hassl-3074	251	3	research	research	NOUN
hassl-3074	251	4	,	,	PUNCT
hassl-3074	251	5	the	the	DET
hassl-3074	251	6	authors	author	NOUN
hassl-3074	251	7	used	use	VERB
hassl-3074	251	8	the	the	DET
hassl-3074	251	9	following	follow	VERB
hassl-3074	251	10	formula	formula	NOUN
hassl-3074	251	11	to	to	PART
hassl-3074	251	12	compare	compare	VERB
hassl-3074	251	13	total	total	ADJ
hassl-3074	251	14	revenue	revenue	NOUN
hassl-3074	251	15	as	as	ADP
hassl-3074	251	16	a	a	DET
hassl-3074	251	17	way	way	NOUN
hassl-3074	251	18	to	to	PART
hassl-3074	251	19	measure	measure	VERB
hassl-3074	251	20	intergovernmental	intergovernmental	ADJ
hassl-3074	251	21	revenue	revenue	NOUN
hassl-3074	251	22	(	(	PUNCT
hassl-3074	251	23	xiao	xiao	PROPN
hassl-3074	251	24	,	,	PUNCT
hassl-3074	251	25	2020	2020	NUM
hassl-3074	251	26	):	):	PUNCT
hassl-3074	251	27	civil	civil	ADJ
hassl-3074	251	28	servants	servant	NOUN
hassl-3074	251	29	=	=	SYM
hassl-3074	251	30	ln	ln	ADJ
hassl-3074	251	31	(	(	PUNCT
hassl-3074	251	32	number	number	NOUN
hassl-3074	251	33	of	of	ADP
hassl-3074	251	34	civil	civil	ADJ
hassl-3074	251	35	servants	servant	NOUN
hassl-3074	251	36	)	)	PUNCT
hassl-3074	251	37	urbanization	urbanization	NOUN
hassl-3074	251	38	=	=	SYM
hassl-3074	251	39	ln	ln	NOUN
hassl-3074	251	40	(	(	PUNCT
hassl-3074	251	41	population	population	NOUN
hassl-3074	251	42	density	density	NOUN
hassl-3074	251	43	per	per	ADP
hassl-3074	251	44	km2	km2	PROPN
hassl-3074	251	45	)	)	PUNCT
hassl-3074	251	46	local	local	ADJ
hassl-3074	251	47	parliamentarians	parliamentarian	NOUN
hassl-3074	251	48	=	=	SYM
hassl-3074	251	49	ln	ln	ADJ
hassl-3074	251	50	(	(	PUNCT
hassl-3074	251	51	number	number	NOUN
hassl-3074	251	52	of	of	ADP
hassl-3074	251	53	local	local	ADJ
hassl-3074	251	54	parliamentarians	parliamentarian	NOUN
hassl-3074	251	55	)	)	PUNCT
hassl-3074	251	56	humanities	humanity	NOUN
hassl-3074	251	57	and	and	CCONJ
hassl-3074	251	58	social	social	ADJ
hassl-3074	251	59	sciences	science	NOUN
hassl-3074	251	60	letters	letter	NOUN
hassl-3074	251	61	,	,	PUNCT
hassl-3074	251	62	2022	2022	NUM
hassl-3074	251	63	,	,	PUNCT
hassl-3074	251	64	10(3	10(3	NUM
hassl-3074	251	65	):	):	PUNCT
hassl-3074	251	66	336	336	NUM
hassl-3074	251	67	-	-	SYM
hassl-3074	251	68	355	355	NUM
hassl-3074	251	69	346	346	NUM
hassl-3074	251	70	©	©	PROPN
hassl-3074	251	71	2022	2022	NUM
hassl-3074	251	72	conscientia	conscientia	PROPN
hassl-3074	251	73	beam	beam	PROPN
hassl-3074	251	74	.	.	PUNCT
hassl-3074	252	1	all	all	DET
hassl-3074	252	2	rights	right	NOUN
hassl-3074	252	3	reserved	reserve	VERB
hassl-3074	252	4	.	.	PUNCT
hassl-3074	253	1	4	4	X
hassl-3074	253	2	.	.	X
hassl-3074	253	3	data	datum	NOUN
hassl-3074	253	4	analysis	analysis	NOUN
hassl-3074	253	5	the	the	DET
hassl-3074	253	6	purpose	purpose	NOUN
hassl-3074	253	7	of	of	ADP
hassl-3074	253	8	this	this	DET
hassl-3074	253	9	study	study	NOUN
hassl-3074	253	10	was	be	AUX
hassl-3074	253	11	to	to	PART
hassl-3074	253	12	determine	determine	VERB
hassl-3074	253	13	the	the	DET
hassl-3074	253	14	effect	effect	NOUN
hassl-3074	253	15	of	of	ADP
hassl-3074	253	16	the	the	DET
hassl-3074	253	17	number	number	NOUN
hassl-3074	253	18	of	of	ADP
hassl-3074	253	19	local	local	ADJ
hassl-3074	253	20	parliamentarians	parliamentarian	NOUN
hassl-3074	253	21	,	,	PUNCT
hassl-3074	253	22	the	the	DET
hassl-3074	253	23	number	number	NOUN
hassl-3074	253	24	of	of	ADP
hassl-3074	253	25	civil	civil	ADJ
hassl-3074	253	26	servants	servant	NOUN
hassl-3074	253	27	,	,	PUNCT
hassl-3074	253	28	comparative	comparative	ADJ
hassl-3074	253	29	studies	study	NOUN
hassl-3074	253	30	,	,	PUNCT
hassl-3074	253	31	educational	educational	ADJ
hassl-3074	253	32	background	background	NOUN
hassl-3074	253	33	of	of	ADP
hassl-3074	253	34	regional	regional	ADJ
hassl-3074	253	35	heads	head	NOUN
hassl-3074	253	36	,	,	PUNCT
hassl-3074	253	37	the	the	DET
hassl-3074	253	38	level	level	NOUN
hassl-3074	253	39	of	of	ADP
hassl-3074	253	40	urbanization	urbanization	NOUN
hassl-3074	253	41	,	,	PUNCT
hassl-3074	253	42	and	and	CCONJ
hassl-3074	253	43	intergovernmental	intergovernmental	ADJ
hassl-3074	253	44	revenue	revenue	NOUN
hassl-3074	253	45	on	on	ADP
hassl-3074	253	46	the	the	DET
hassl-3074	253	47	quality	quality	NOUN
hassl-3074	253	48	of	of	ADP
hassl-3074	253	49	local	local	ADJ
hassl-3074	253	50	government	government	NOUN
hassl-3074	253	51	financial	financial	ADJ
hassl-3074	253	52	statements	statement	NOUN
hassl-3074	253	53	.	.	PUNCT
hassl-3074	254	1	it	it	PRON
hassl-3074	254	2	analyzed	analyze	VERB
hassl-3074	254	3	the	the	DET
hassl-3074	254	4	data	datum	NOUN
hassl-3074	254	5	derived	derive	VERB
hassl-3074	254	6	from	from	ADP
hassl-3074	254	7	220	220	NUM
hassl-3074	254	8	local	local	ADJ
hassl-3074	254	9	government	government	NOUN
hassl-3074	254	10	financial	financial	ADJ
hassl-3074	254	11	statements	statement	NOUN
hassl-3074	254	12	in	in	ADP
hassl-3074	254	13	districts	district	NOUN
hassl-3074	254	14	/	/	SYM
hassl-3074	254	15	municipalities	municipality	NOUN
hassl-3074	254	16	in	in	ADP
hassl-3074	254	17	indonesia	indonesia	PROPN
hassl-3074	254	18	in	in	ADP
hassl-3074	254	19	2018	2018	NUM
hassl-3074	254	20	that	that	PRON
hassl-3074	254	21	had	have	AUX
hassl-3074	254	22	met	meet	VERB
hassl-3074	254	23	the	the	DET
hassl-3074	254	24	predetermined	predetermine	VERB
hassl-3074	254	25	criteria	criterion	NOUN
hassl-3074	254	26	.	.	PUNCT
hassl-3074	255	1	these	these	DET
hassl-3074	255	2	data	datum	NOUN
hassl-3074	255	3	were	be	AUX
hassl-3074	255	4	included	include	VERB
hassl-3074	255	5	in	in	ADP
hassl-3074	255	6	local	local	ADJ
hassl-3074	255	7	government	government	NOUN
hassl-3074	255	8	financial	financial	ADJ
hassl-3074	255	9	statements	statement	NOUN
hassl-3074	255	10	.	.	PUNCT
hassl-3074	256	1	4.1	4.1	NUM
hassl-3074	256	2	.	.	PUNCT
hassl-3074	256	3	descriptive	descriptive	ADJ
hassl-3074	256	4	statistical	statistical	ADJ
hassl-3074	256	5	analysis	analysis	NOUN
hassl-3074	256	6	the	the	DET
hassl-3074	256	7	independent	independent	ADJ
hassl-3074	256	8	variables	variable	NOUN
hassl-3074	256	9	in	in	ADP
hassl-3074	256	10	this	this	DET
hassl-3074	256	11	study	study	NOUN
hassl-3074	256	12	were	be	AUX
hassl-3074	256	13	the	the	DET
hassl-3074	256	14	educational	educational	ADJ
hassl-3074	256	15	background	background	NOUN
hassl-3074	256	16	of	of	ADP
hassl-3074	256	17	regional	regional	ADJ
hassl-3074	256	18	heads	head	NOUN
hassl-3074	256	19	,	,	PUNCT
hassl-3074	256	20	the	the	DET
hassl-3074	256	21	number	number	NOUN
hassl-3074	256	22	of	of	ADP
hassl-3074	256	23	civil	civil	ADJ
hassl-3074	256	24	servants	servant	NOUN
hassl-3074	256	25	,	,	PUNCT
hassl-3074	256	26	comparative	comparative	ADJ
hassl-3074	256	27	study	study	NOUN
hassl-3074	256	28	activities	activity	NOUN
hassl-3074	256	29	,	,	PUNCT
hassl-3074	256	30	the	the	DET
hassl-3074	256	31	level	level	NOUN
hassl-3074	256	32	of	of	ADP
hassl-3074	256	33	urbanization	urbanization	NOUN
hassl-3074	256	34	,	,	PUNCT
hassl-3074	256	35	and	and	CCONJ
hassl-3074	256	36	the	the	DET
hassl-3074	256	37	number	number	NOUN
hassl-3074	256	38	of	of	ADP
hassl-3074	256	39	local	local	ADJ
hassl-3074	256	40	parliamentarians	parliamentarian	NOUN
hassl-3074	256	41	,	,	PUNCT
hassl-3074	256	42	while	while	SCONJ
hassl-3074	256	43	the	the	DET
hassl-3074	256	44	intergovernmental	intergovernmental	ADJ
hassl-3074	256	45	revenue	revenue	NOUN
hassl-3074	256	46	was	be	AUX
hassl-3074	256	47	a	a	DET
hassl-3074	256	48	control	control	NOUN
hassl-3074	256	49	variable	variable	NOUN
hassl-3074	256	50	.	.	PUNCT
hassl-3074	257	1	furthermore	furthermore	ADV
hassl-3074	257	2	,	,	PUNCT
hassl-3074	257	3	the	the	DET
hassl-3074	257	4	quality	quality	NOUN
hassl-3074	257	5	of	of	ADP
hassl-3074	257	6	local	local	ADJ
hassl-3074	257	7	government	government	NOUN
hassl-3074	257	8	financial	financial	ADJ
hassl-3074	257	9	statements	statement	NOUN
hassl-3074	257	10	was	be	AUX
hassl-3074	257	11	determined	determine	VERB
hassl-3074	257	12	as	as	ADP
hassl-3074	257	13	the	the	DET
hassl-3074	257	14	dependent	dependent	ADJ
hassl-3074	257	15	variable	variable	NOUN
hassl-3074	257	16	.	.	PUNCT
hassl-3074	258	1	these	these	DET
hassl-3074	258	2	variables	variable	NOUN
hassl-3074	258	3	were	be	AUX
hassl-3074	258	4	tested	test	VERB
hassl-3074	258	5	statistically	statistically	ADV
hassl-3074	258	6	descriptively	descriptively	ADV
hassl-3074	258	7	as	as	SCONJ
hassl-3074	258	8	shown	show	VERB
hassl-3074	258	9	in	in	ADP
hassl-3074	258	10	table	table	NOUN
hassl-3074	258	11	1	1	NUM
hassl-3074	258	12	:	:	PUNCT
hassl-3074	258	13	table	table	NOUN
hassl-3074	258	14	1	1	NUM
hassl-3074	258	15	.	.	PUNCT
hassl-3074	258	16	descriptive	descriptive	ADJ
hassl-3074	258	17	statistical	statistical	ADJ
hassl-3074	258	18	analysis	analysis	NOUN
hassl-3074	258	19	.	.	PUNCT
hassl-3074	259	1	variables	variable	NOUN
hassl-3074	259	2	n	n	PRON
hassl-3074	259	3	minimum	minimum	ADJ
hassl-3074	259	4	maximum	maximum	ADJ
hassl-3074	259	5	mean	mean	NOUN
hassl-3074	259	6	standard	standard	ADJ
hassl-3074	259	7	deviation	deviation	NOUN
hassl-3074	259	8	number	number	NOUN
hassl-3074	259	9	of	of	ADP
hassl-3074	259	10	local	local	ADJ
hassl-3074	259	11	parliamentarians	parliamentarian	NOUN
hassl-3074	259	12	(	(	PUNCT
hassl-3074	259	13	x1	x1	PROPN
hassl-3074	259	14	)	)	PUNCT
hassl-3074	259	15	220	220	NUM
hassl-3074	259	16	18	18	NUM
hassl-3074	259	17	50	50	NUM
hassl-3074	259	18	36.07	36.07	NUM
hassl-3074	259	19	10.463	10.463	NUM
hassl-3074	259	20	number	number	NOUN
hassl-3074	259	21	of	of	ADP
hassl-3074	259	22	civil	civil	ADJ
hassl-3074	259	23	servants	servant	NOUN
hassl-3074	259	24	(	(	PUNCT
hassl-3074	259	25	x2	x2	PROPN
hassl-3074	259	26	)	)	PUNCT
hassl-3074	259	27	220	220	NUM
hassl-3074	259	28	524	524	NUM
hassl-3074	259	29	20580	20580	NUM
hassl-3074	259	30	6118	6118	NUM
hassl-3074	259	31	3760.251	3760.251	NUM
hassl-3074	259	32	comparative	comparative	ADJ
hassl-3074	259	33	studies	study	NOUN
hassl-3074	259	34	(	(	PUNCT
hassl-3074	259	35	x3	x3	ADJ
hassl-3074	259	36	)	)	PUNCT
hassl-3074	259	37	220	220	NUM
hassl-3074	259	38	0	0	NUM
hassl-3074	259	39	1	1	NUM
hassl-3074	259	40	0.71	0.71	NUM
hassl-3074	259	41	0.456	0.456	NUM
hassl-3074	259	42	educational	educational	ADJ
hassl-3074	259	43	background	background	NOUN
hassl-3074	259	44	of	of	ADP
hassl-3074	259	45	regional	regional	ADJ
hassl-3074	259	46	heads	head	NOUN
hassl-3074	259	47	(	(	PUNCT
hassl-3074	259	48	x4	x4	PROPN
hassl-3074	259	49	)	)	PUNCT
hassl-3074	259	50	220	220	NUM
hassl-3074	259	51	1	1	NUM
hassl-3074	259	52	4	4	NUM
hassl-3074	259	53	2.78	2.78	NUM
hassl-3074	259	54	1.001	1.001	NUM
hassl-3074	259	55	urbanization	urbanization	NOUN
hassl-3074	259	56	level	level	NOUN
hassl-3074	259	57	(	(	PUNCT
hassl-3074	259	58	x5	x5	NOUN
hassl-3074	259	59	)	)	PUNCT
hassl-3074	259	60	220	220	NUM
hassl-3074	259	61	2.99	2.99	NUM
hassl-3074	259	62	13340.00	13340.00	NUM
hassl-3074	259	63	2108.75	2108.75	NUM
hassl-3074	259	64	2887.61	2887.61	NUM
hassl-3074	259	65	intergovernmental	intergovernmental	ADJ
hassl-3074	259	66	revenue	revenue	NOUN
hassl-3074	259	67	(	(	PUNCT
hassl-3074	259	68	x6	x6	PROPN
hassl-3074	259	69	)	)	PUNCT
hassl-3074	259	70	220	220	NUM
hassl-3074	259	71	0.063	0.063	NUM
hassl-3074	259	72	1.229	1.229	NUM
hassl-3074	259	73	0.50485	0.50485	NUM
hassl-3074	259	74	0.166105	0.166105	NUM
hassl-3074	259	75	local	local	ADJ
hassl-3074	259	76	government	government	NOUN
hassl-3074	259	77	financial	financial	ADJ
hassl-3074	259	78	statements	statement	NOUN
hassl-3074	259	79	quality	quality	NOUN
hassl-3074	259	80	(	(	PUNCT
hassl-3074	259	81	sab	sab	PROPN
hassl-3074	259	82	opinion	opinion	NOUN
hassl-3074	259	83	)	)	PUNCT
hassl-3074	259	84	(	(	PUNCT
hassl-3074	259	85	y	y	NOUN
hassl-3074	259	86	)	)	PUNCT
hassl-3074	259	87	220	220	NUM
hassl-3074	259	88	0	0	NUM
hassl-3074	259	89	1	1	NUM
hassl-3074	259	90	0.84	0.84	NUM
hassl-3074	259	91	0.368	0.368	NUM
hassl-3074	259	92	4.2	4.2	NUM
hassl-3074	259	93	.	.	PUNCT
hassl-3074	260	1	testing	test	VERB
hassl-3074	260	2	the	the	DET
hassl-3074	260	3	feasibility	feasibility	NOUN
hassl-3074	260	4	of	of	ADP
hassl-3074	260	5	the	the	DET
hassl-3074	260	6	regression	regression	NOUN
hassl-3074	260	7	model	model	NOUN
hassl-3074	260	8	hosmer	hosmer	PROPN
hassl-3074	260	9	and	and	CCONJ
hassl-3074	260	10	lemeshow	lemeshow	PROPN
hassl-3074	260	11	's	's	PART
hassl-3074	260	12	goodness	goodness	NOUN
hassl-3074	260	13	of	of	ADP
hassl-3074	260	14	fit	fit	ADJ
hassl-3074	260	15	test	test	NOUN
hassl-3074	260	16	is	be	AUX
hassl-3074	260	17	shown	show	VERB
hassl-3074	260	18	in	in	ADP
hassl-3074	260	19	table	table	NOUN
hassl-3074	260	20	2	2	NUM
hassl-3074	260	21	:	:	PUNCT
hassl-3074	260	22	table	table	NOUN
hassl-3074	260	23	2	2	NUM
hassl-3074	260	24	.	.	PUNCT
hassl-3074	260	25	regression	regression	NOUN
hassl-3074	260	26	model	model	NOUN
hassl-3074	260	27	feasibility	feasibility	NOUN
hassl-3074	260	28	test	test	NOUN
hassl-3074	260	29	results	result	NOUN
hassl-3074	260	30	.	.	PUNCT
hassl-3074	261	1	step	step	VERB
hassl-3074	261	2	chi	chi	ADJ
hassl-3074	261	3	-	-	PUNCT
hassl-3074	261	4	square	square	ADJ
hassl-3074	261	5	df	df	PROPN
hassl-3074	261	6	sig	sig	NOUN
hassl-3074	261	7	.	.	PROPN
hassl-3074	261	8	1	1	NUM
hassl-3074	261	9	3.651	3.651	NUM
hassl-3074	261	10	8	8	NUM
hassl-3074	261	11	0.885	0.885	NUM
hassl-3074	261	12	table	table	NOUN
hassl-3074	261	13	2	2	NUM
hassl-3074	261	14	indicates	indicate	VERB
hassl-3074	261	15	that	that	SCONJ
hassl-3074	261	16	the	the	DET
hassl-3074	261	17	feasibility	feasibility	NOUN
hassl-3074	261	18	criteria	criterion	NOUN
hassl-3074	261	19	of	of	ADP
hassl-3074	261	20	the	the	DET
hassl-3074	261	21	model	model	NOUN
hassl-3074	261	22	tested	test	VERB
hassl-3074	261	23	by	by	ADP
hassl-3074	261	24	hosmer	hosmer	PROPN
hassl-3074	261	25	and	and	CCONJ
hassl-3074	261	26	lemeshow	lemeshow	PROPN
hassl-3074	261	27	's	's	PART
hassl-3074	261	28	goodness	goodness	NOUN
hassl-3074	261	29	of	of	ADP
hassl-3074	261	30	fit	fit	ADJ
hassl-3074	261	31	test	test	NOUN
hassl-3074	261	32	was	be	AUX
hassl-3074	261	33	met	meet	VERB
hassl-3074	261	34	by	by	ADP
hassl-3074	261	35	the	the	DET
hassl-3074	261	36	chi	chi	NOUN
hassl-3074	261	37	-	-	PUNCT
hassl-3074	261	38	square	square	NOUN
hassl-3074	261	39	of	of	ADP
hassl-3074	261	40	3.651	3.651	NUM
hassl-3074	261	41	with	with	ADP
hassl-3074	261	42	a	a	DET
hassl-3074	261	43	significant	significant	ADJ
hassl-3074	261	44	probability	probability	NOUN
hassl-3074	261	45	of	of	ADP
hassl-3074	261	46	0.885	0.885	NUM
hassl-3074	261	47	.	.	PUNCT
hassl-3074	262	1	a	a	DET
hassl-3074	262	2	significance	significance	NOUN
hassl-3074	262	3	value	value	NOUN
hassl-3074	262	4	greater	great	ADJ
hassl-3074	262	5	than	than	ADP
hassl-3074	262	6	0.05	0.05	NUM
hassl-3074	262	7	caused	cause	VERB
hassl-3074	262	8	the	the	DET
hassl-3074	262	9	h0	h0	ADJ
hassl-3074	262	10	hypothesis	hypothesis	NOUN
hassl-3074	262	11	to	to	PART
hassl-3074	262	12	fail	fail	VERB
hassl-3074	262	13	and	and	CCONJ
hassl-3074	262	14	get	get	AUX
hassl-3074	262	15	rejected	reject	VERB
hassl-3074	262	16	.	.	PUNCT
hassl-3074	263	1	this	this	PRON
hassl-3074	263	2	means	mean	VERB
hassl-3074	263	3	that	that	SCONJ
hassl-3074	263	4	there	there	PRON
hassl-3074	263	5	was	be	VERB
hassl-3074	263	6	no	no	DET
hassl-3074	263	7	difference	difference	NOUN
hassl-3074	263	8	between	between	ADP
hassl-3074	263	9	the	the	DET
hassl-3074	263	10	estimation	estimation	NOUN
hassl-3074	263	11	data	datum	NOUN
hassl-3074	263	12	of	of	ADP
hassl-3074	263	13	the	the	DET
hassl-3074	263	14	logistic	logistic	ADJ
hassl-3074	263	15	regression	regression	NOUN
hassl-3074	263	16	model	model	NOUN
hassl-3074	263	17	and	and	CCONJ
hassl-3074	263	18	the	the	DET
hassl-3074	263	19	observation	observation	NOUN
hassl-3074	263	20	data	datum	NOUN
hassl-3074	263	21	,	,	PUNCT
hassl-3074	263	22	so	so	SCONJ
hassl-3074	263	23	the	the	DET
hassl-3074	263	24	model	model	NOUN
hassl-3074	263	25	was	be	AUX
hassl-3074	263	26	feasible	feasible	ADJ
hassl-3074	263	27	and	and	CCONJ
hassl-3074	263	28	appropriate	appropriate	ADJ
hassl-3074	263	29	to	to	PART
hassl-3074	263	30	use	use	VERB
hassl-3074	263	31	.	.	PUNCT
hassl-3074	264	1	therefore	therefore	ADV
hassl-3074	264	2	,	,	PUNCT
hassl-3074	264	3	it	it	PRON
hassl-3074	264	4	can	can	AUX
hassl-3074	264	5	be	be	AUX
hassl-3074	264	6	concluded	conclude	VERB
hassl-3074	264	7	that	that	SCONJ
hassl-3074	264	8	the	the	DET
hassl-3074	264	9	model	model	NOUN
hassl-3074	264	10	used	use	VERB
hassl-3074	264	11	in	in	ADP
hassl-3074	264	12	the	the	DET
hassl-3074	264	13	research	research	NOUN
hassl-3074	264	14	,	,	PUNCT
hassl-3074	264	15	in	in	ADP
hassl-3074	264	16	general	general	ADJ
hassl-3074	264	17	,	,	PUNCT
hassl-3074	264	18	was	be	AUX
hassl-3074	264	19	appropriate	appropriate	ADJ
hassl-3074	264	20	and	and	CCONJ
hassl-3074	264	21	feasible	feasible	ADJ
hassl-3074	264	22	.	.	PUNCT
hassl-3074	264	23	table	table	NOUN
hassl-3074	264	24	3	3	NUM
hassl-3074	264	25	.	.	PUNCT
hassl-3074	264	26	results	result	NOUN
hassl-3074	264	27	of	of	ADP
hassl-3074	264	28	regression	regression	NOUN
hassl-3074	264	29	model	model	NOUN
hassl-3074	264	30	analysis	analysis	NOUN
hassl-3074	264	31	.	.	PUNCT
hassl-3074	265	1	variables	variable	NOUN
hassl-3074	265	2	b	b	PROPN
hassl-3074	265	3	s.e	s.e	PROPN
hassl-3074	265	4	.	.	PROPN
hassl-3074	265	5	wald	wald	PROPN
hassl-3074	265	6	df	df	PROPN
hassl-3074	265	7	sig	sig	PROPN
hassl-3074	265	8	.	.	PUNCT
hassl-3074	266	1	exp	exp	PROPN
hassl-3074	266	2	(	(	PUNCT
hassl-3074	266	3	b	b	NOUN
hassl-3074	266	4	)	)	PUNCT
hassl-3074	266	5	zx1	zx1	NOUN
hassl-3074	266	6	0.615	0.615	NUM
hassl-3074	266	7	0.480	0.480	NUM
hassl-3074	266	8	1.802	1.802	NUM
hassl-3074	266	9	1	1	NUM
hassl-3074	266	10	0.041	0.041	NUM
hassl-3074	266	11	1.904	1.904	NUM
hassl-3074	266	12	zx2	zx2	NOUN
hassl-3074	266	13	0.627	0.627	NUM
hassl-3074	266	14	0.441	0.441	NUM
hassl-3074	266	15	2.124	2.124	NUM
hassl-3074	266	16	1	1	NUM
hassl-3074	266	17	0.030	0.030	NUM
hassl-3074	266	18	0.526	0.526	NUM
hassl-3074	266	19	zx3	zx3	NOUN
hassl-3074	266	20	0.035	0.035	NUM
hassl-3074	266	21	0.281	0.281	NUM
hassl-3074	266	22	0.015	0.015	NUM
hassl-3074	266	23	1	1	NUM
hassl-3074	266	24	0.913	0.913	NUM
hassl-3074	266	25	1.034	1.034	NUM
hassl-3074	266	26	zx4	zx4	NOUN
hassl-3074	266	27	-0.061	-0.061	NUM
hassl-3074	266	28	0.303	0.303	NUM
hassl-3074	266	29	0.040	0.040	NUM
hassl-3074	266	30	1	1	NUM
hassl-3074	266	31	0.812	0.812	NUM
hassl-3074	266	32	0.941	0.941	NUM
hassl-3074	266	33	zx5	zx5	NOUN
hassl-3074	266	34	0.042	0.042	NUM
hassl-3074	266	35	0.311	0.311	NUM
hassl-3074	266	36	0.017	0.017	NUM
hassl-3074	266	37	1	1	NUM
hassl-3074	266	38	0.822	0.822	NUM
hassl-3074	266	39	1.043	1.043	NUM
hassl-3074	266	40	zx6	zx6	NOUN
hassl-3074	266	41	-0.461	-0.461	NUM
hassl-3074	266	42	0.298	0.298	NUM
hassl-3074	266	43	2.401	2.401	NUM
hassl-3074	266	44	1	1	NUM
hassl-3074	266	45	0.122	0.122	NUM
hassl-3074	266	46	0.630	0.630	NUM
hassl-3074	266	47	constant	constant	ADJ
hassl-3074	266	48	1.787	1.787	NUM
hassl-3074	266	49	0.304	0.304	NUM
hassl-3074	266	50	34.614	34.614	NUM
hassl-3074	266	51	1	1	NUM
hassl-3074	266	52	0.000	0.000	NUM
hassl-3074	266	53	5.974	5.974	NUM
hassl-3074	266	54	note	note	NOUN
hassl-3074	266	55	:	:	PUNCT
hassl-3074	266	56	zx1	zx1	NOUN
hassl-3074	266	57	:	:	PUNCT
hassl-3074	266	58	number	number	NOUN
hassl-3074	266	59	of	of	ADP
hassl-3074	266	60	local	local	ADJ
hassl-3074	266	61	parliamentarians	parliamentarian	NOUN
hassl-3074	266	62	;	;	PUNCT
hassl-3074	266	63	zx2	zx2	PROPN
hassl-3074	266	64	:	:	PUNCT
hassl-3074	266	65	number	number	NOUN
hassl-3074	266	66	of	of	ADP
hassl-3074	266	67	civil	civil	ADJ
hassl-3074	266	68	servants	servant	NOUN
hassl-3074	266	69	;	;	PUNCT
hassl-3074	266	70	zx3	zx3	NUM
hassl-3074	266	71	:	:	PUNCT
hassl-3074	266	72	comparative	comparative	ADJ
hassl-3074	266	73	studies	study	NOUN
hassl-3074	266	74	;	;	PUNCT
hassl-3074	266	75	zx4	zx4	NOUN
hassl-3074	266	76	:	:	PUNCT
hassl-3074	266	77	educational	educational	ADJ
hassl-3074	266	78	background	background	NOUN
hassl-3074	266	79	;	;	PUNCT
hassl-3074	266	80	zx5	zx5	NOUN
hassl-3074	266	81	:	:	PUNCT
hassl-3074	266	82	level	level	NOUN
hassl-3074	266	83	of	of	ADP
hassl-3074	266	84	urbanization	urbanization	NOUN
hassl-3074	266	85	;	;	PUNCT
hassl-3074	266	86	zx6	zx6	NUM
hassl-3074	266	87	:	:	PUNCT
hassl-3074	266	88	intergovernmental	intergovernmental	ADJ
hassl-3074	266	89	revenue	revenue	NOUN
hassl-3074	266	90	.	.	PUNCT
hassl-3074	267	1	humanities	humanity	NOUN
hassl-3074	267	2	and	and	CCONJ
hassl-3074	267	3	social	social	ADJ
hassl-3074	267	4	sciences	science	NOUN
hassl-3074	267	5	letters	letter	NOUN
hassl-3074	267	6	,	,	PUNCT
hassl-3074	267	7	2022	2022	NUM
hassl-3074	267	8	,	,	PUNCT
hassl-3074	267	9	10(3	10(3	NUM
hassl-3074	267	10	):	):	PUNCT
hassl-3074	267	11	336	336	NUM
hassl-3074	267	12	-	-	SYM
hassl-3074	267	13	355	355	NUM
hassl-3074	267	14	347	347	NUM
hassl-3074	267	15	©	©	PROPN
hassl-3074	267	16	2022	2022	NUM
hassl-3074	267	17	conscientia	conscientia	PROPN
hassl-3074	267	18	beam	beam	PROPN
hassl-3074	267	19	.	.	PUNCT
hassl-3074	268	1	all	all	DET
hassl-3074	268	2	rights	right	NOUN
hassl-3074	268	3	reserved	reserve	VERB
hassl-3074	268	4	.	.	PUNCT
hassl-3074	269	1	4.3	4.3	NUM
hassl-3074	269	2	.	.	PUNCT
hassl-3074	269	3	logistic	logistic	ADJ
hassl-3074	269	4	regression	regression	NOUN
hassl-3074	269	5	analysis	analysis	NOUN
hassl-3074	269	6	logistic	logistic	ADJ
hassl-3074	269	7	regression	regression	NOUN
hassl-3074	269	8	model	model	NOUN
hassl-3074	269	9	analysis	analysis	NOUN
hassl-3074	269	10	was	be	AUX
hassl-3074	269	11	conducted	conduct	VERB
hassl-3074	269	12	to	to	PART
hassl-3074	269	13	determine	determine	VERB
hassl-3074	269	14	how	how	SCONJ
hassl-3074	269	15	the	the	DET
hassl-3074	269	16	probable	probable	ADJ
hassl-3074	269	17	occurrence	occurrence	NOUN
hassl-3074	269	18	of	of	ADP
hassl-3074	269	19	the	the	DET
hassl-3074	269	20	dependent	dependent	ADJ
hassl-3074	269	21	variable	variable	NOUN
hassl-3074	269	22	can	can	AUX
hassl-3074	269	23	be	be	AUX
hassl-3074	269	24	predicted	predict	VERB
hassl-3074	269	25	with	with	ADP
hassl-3074	269	26	the	the	DET
hassl-3074	269	27	independent	independent	ADJ
hassl-3074	269	28	variable	variable	NOUN
hassl-3074	269	29	,	,	PUNCT
hassl-3074	269	30	which	which	PRON
hassl-3074	269	31	gave	give	VERB
hassl-3074	269	32	a	a	DET
hassl-3074	269	33	reason	reason	NOUN
hassl-3074	269	34	to	to	PART
hassl-3074	269	35	conduct	conduct	VERB
hassl-3074	269	36	this	this	DET
hassl-3074	269	37	analysis	analysis	NOUN
hassl-3074	269	38	.	.	PUNCT
hassl-3074	270	1	table	table	NOUN
hassl-3074	270	2	3	3	NUM
hassl-3074	270	3	shows	show	VERB
hassl-3074	270	4	the	the	DET
hassl-3074	270	5	results	result	NOUN
hassl-3074	270	6	of	of	ADP
hassl-3074	270	7	the	the	DET
hassl-3074	270	8	regression	regression	NOUN
hassl-3074	270	9	model	model	NOUN
hassl-3074	270	10	coefficient	coefficient	NOUN
hassl-3074	270	11	analysis	analysis	NOUN
hassl-3074	270	12	.	.	PUNCT
hassl-3074	271	1	the	the	DET
hassl-3074	271	2	data	data	NOUN
hassl-3074	271	3	analysis	analysis	NOUN
hassl-3074	271	4	in	in	ADP
hassl-3074	271	5	this	this	DET
hassl-3074	271	6	study	study	NOUN
hassl-3074	271	7	obtained	obtain	VERB
hassl-3074	271	8	the	the	DET
hassl-3074	271	9	following	following	ADJ
hassl-3074	271	10	regression	regression	NOUN
hassl-3074	271	11	model	model	NOUN
hassl-3074	271	12	:	:	PUNCT
hassl-3074	272	1	y	y	PROPN
hassl-3074	272	2	=	=	PROPN
hassl-3074	272	3	1.787	1.787	NUM
hassl-3074	272	4	–	–	PUNCT
hassl-3074	272	5	0.061	0.061	NUM
hassl-3074	272	6	zx1	zx1	NOUN
hassl-3074	272	7	+	+	CCONJ
hassl-3074	272	8	0.627	0.627	NUM
hassl-3074	272	9	zx2	zx2	X
hassl-3074	272	10	+	+	CCONJ
hassl-3074	272	11	0.035	0.035	NUM
hassl-3074	272	12	zx3	zx3	X
hassl-3074	272	13	+	+	PUNCT
hassl-3074	272	14	0.042	0.042	NUM
hassl-3074	272	15	zx4	zx4	NOUN
hassl-3074	272	16	+	+	CCONJ
hassl-3074	272	17	0.615	0.615	NUM
hassl-3074	272	18	zx5	zx5	NOUN
hassl-3074	272	19	–	–	PUNCT
hassl-3074	272	20	0.461	0.461	NUM
hassl-3074	272	21	zx6	zx6	NOUN
hassl-3074	272	22	4.4	4.4	NUM
hassl-3074	272	23	.	.	PUNCT
hassl-3074	273	1	hypotheses	hypothesis	NOUN
hassl-3074	273	2	testing	testing	NOUN
hassl-3074	273	3	table	table	NOUN
hassl-3074	273	4	4	4	NUM
hassl-3074	273	5	describes	describe	VERB
hassl-3074	273	6	the	the	DET
hassl-3074	273	7	results	result	NOUN
hassl-3074	273	8	of	of	ADP
hassl-3074	273	9	hypotheses	hypothesis	NOUN
hassl-3074	273	10	testing	test	VERB
hassl-3074	273	11	in	in	ADP
hassl-3074	273	12	this	this	DET
hassl-3074	273	13	study	study	NOUN
hassl-3074	273	14	.	.	PUNCT
hassl-3074	274	1	table	table	NOUN
hassl-3074	274	2	4	4	NUM
hassl-3074	274	3	.	.	PUNCT
hassl-3074	275	1	summary	summary	NOUN
hassl-3074	275	2	of	of	ADP
hassl-3074	275	3	hypotheses	hypothesis	NOUN
hassl-3074	275	4	testing	testing	NOUN
hassl-3074	275	5	results	result	NOUN
hassl-3074	275	6	.	.	PUNCT
hassl-3074	276	1	hypothesis	hypothesis	NOUN
hassl-3074	276	2	descriptive	descriptive	ADJ
hassl-3074	276	3	b	b	X
hassl-3074	276	4	sig	sig	NOUN
hassl-3074	276	5	(	(	PUNCT
hassl-3074	276	6	p	p	NOUN
hassl-3074	276	7	-	-	PUNCT
hassl-3074	276	8	value	value	NOUN
hassl-3074	276	9	)	)	PUNCT
hassl-3074	276	10	results	result	VERB
hassl-3074	276	11	h1	h1	ADJ
hassl-3074	276	12	number	number	NOUN
hassl-3074	276	13	of	of	ADP
hassl-3074	276	14	local	local	ADJ
hassl-3074	276	15	parliamentarians	parliamentarian	NOUN
hassl-3074	276	16	0.615	0.615	NUM
hassl-3074	276	17	0.041	0.041	NUM
hassl-3074	276	18	supported	support	VERB
hassl-3074	276	19	h2	h2	NOUN
hassl-3074	276	20	number	number	NOUN
hassl-3074	276	21	of	of	ADP
hassl-3074	276	22	civil	civil	ADJ
hassl-3074	276	23	servants	servant	NOUN
hassl-3074	276	24	0.627	0.627	NUM
hassl-3074	276	25	0.030	0.030	NUM
hassl-3074	276	26	supported	support	VERB
hassl-3074	276	27	h3	h3	NOUN
hassl-3074	276	28	comparative	comparative	ADJ
hassl-3074	276	29	studies	study	NOUN
hassl-3074	276	30	0.035	0.035	NUM
hassl-3074	276	31	0.913	0.913	NUM
hassl-3074	276	32	not	not	PART
hassl-3074	276	33	supported	support	VERB
hassl-3074	276	34	h4	h4	PROPN
hassl-3074	276	35	educational	educational	ADJ
hassl-3074	276	36	background	background	NOUN
hassl-3074	276	37	of	of	ADP
hassl-3074	276	38	regional	regional	ADJ
hassl-3074	276	39	heads	head	NOUN
hassl-3074	276	40	-0.061	-0.061	PUNCT
hassl-3074	276	41	0.812	0.812	NUM
hassl-3074	276	42	not	not	PART
hassl-3074	276	43	supported	support	VERB
hassl-3074	276	44	h5	h5	NOUN
hassl-3074	276	45	level	level	NOUN
hassl-3074	276	46	of	of	ADP
hassl-3074	276	47	urbanization	urbanization	NOUN
hassl-3074	276	48	0.042	0.042	NUM
hassl-3074	276	49	0.822	0.822	NUM
hassl-3074	276	50	not	not	PART
hassl-3074	276	51	supported	support	VERB
hassl-3074	276	52	4.5	4.5	NUM
hassl-3074	276	53	.	.	PUNCT
hassl-3074	277	1	discussion	discussion	NOUN
hassl-3074	277	2	4.5.1	4.5.1	NUM
hassl-3074	277	3	.	.	PUNCT
hassl-3074	278	1	the	the	DET
hassl-3074	278	2	effect	effect	NOUN
hassl-3074	278	3	of	of	ADP
hassl-3074	278	4	the	the	DET
hassl-3074	278	5	number	number	NOUN
hassl-3074	278	6	of	of	ADP
hassl-3074	278	7	local	local	ADJ
hassl-3074	278	8	parliamentarians	parliamentarian	NOUN
hassl-3074	278	9	on	on	ADP
hassl-3074	278	10	the	the	DET
hassl-3074	278	11	quality	quality	NOUN
hassl-3074	278	12	of	of	ADP
hassl-3074	278	13	local	local	ADJ
hassl-3074	278	14	government	government	NOUN
hassl-3074	278	15	financial	financial	ADJ
hassl-3074	278	16	statements	statement	NOUN
hassl-3074	278	17	the	the	DET
hassl-3074	278	18	hypothesis	hypothesis	NOUN
hassl-3074	278	19	testing	testing	NOUN
hassl-3074	278	20	proves	prove	VERB
hassl-3074	278	21	that	that	SCONJ
hassl-3074	278	22	the	the	DET
hassl-3074	278	23	number	number	NOUN
hassl-3074	278	24	of	of	ADP
hassl-3074	278	25	local	local	ADJ
hassl-3074	278	26	parliamentarians	parliamentarian	NOUN
hassl-3074	278	27	was	be	AUX
hassl-3074	278	28	positively	positively	ADV
hassl-3074	278	29	correlated	correlate	VERB
hassl-3074	278	30	with	with	ADP
hassl-3074	278	31	the	the	DET
hassl-3074	278	32	quality	quality	NOUN
hassl-3074	278	33	of	of	ADP
hassl-3074	278	34	local	local	ADJ
hassl-3074	278	35	government	government	NOUN
hassl-3074	278	36	financial	financial	ADJ
hassl-3074	278	37	reports	report	NOUN
hassl-3074	278	38	based	base	VERB
hassl-3074	278	39	on	on	ADP
hassl-3074	278	40	the	the	DET
hassl-3074	278	41	p	p	NOUN
hassl-3074	278	42	-	-	PUNCT
hassl-3074	278	43	value	value	NOUN
hassl-3074	278	44	of	of	ADP
hassl-3074	278	45	0.041	0.041	NUM
hassl-3074	278	46	,	,	PUNCT
hassl-3074	278	47	which	which	PRON
hassl-3074	278	48	was	be	AUX
hassl-3074	278	49	smaller	small	ADJ
hassl-3074	278	50	than	than	ADP
hassl-3074	278	51	the	the	DET
hassl-3074	278	52	alpha	alpha	NOUN
hassl-3074	278	53	value	value	NOUN
hassl-3074	278	54	of	of	ADP
hassl-3074	278	55	0.05	0.05	NUM
hassl-3074	278	56	and	and	CCONJ
hassl-3074	278	57	with	with	ADP
hassl-3074	278	58	the	the	DET
hassl-3074	278	59	direction	direction	NOUN
hassl-3074	278	60	of	of	ADP
hassl-3074	278	61	the	the	DET
hassl-3074	278	62	regression	regression	NOUN
hassl-3074	278	63	coefficient	coefficient	NOUN
hassl-3074	278	64	which	which	PRON
hassl-3074	278	65	was	be	AUX
hassl-3074	278	66	the	the	DET
hassl-3074	278	67	same	same	ADJ
hassl-3074	278	68	as	as	ADP
hassl-3074	278	69	the	the	DET
hassl-3074	278	70	hypothesis	hypothesis	NOUN
hassl-3074	278	71	.	.	PUNCT
hassl-3074	279	1	the	the	DET
hassl-3074	279	2	results	result	NOUN
hassl-3074	279	3	of	of	ADP
hassl-3074	279	4	this	this	DET
hassl-3074	279	5	test	test	NOUN
hassl-3074	279	6	are	be	AUX
hassl-3074	279	7	in	in	ADP
hassl-3074	279	8	line	line	NOUN
hassl-3074	279	9	with	with	ADP
hassl-3074	279	10	the	the	DET
hassl-3074	279	11	researcher	researcher	NOUN
hassl-3074	279	12	's	's	PART
hassl-3074	279	13	expectations	expectation	NOUN
hassl-3074	279	14	that	that	SCONJ
hassl-3074	279	15	a	a	DET
hassl-3074	279	16	greater	great	ADJ
hassl-3074	279	17	number	number	NOUN
hassl-3074	279	18	of	of	ADP
hassl-3074	279	19	local	local	ADJ
hassl-3074	279	20	parliamentarians	parliamentarian	NOUN
hassl-3074	279	21	will	will	AUX
hassl-3074	279	22	result	result	VERB
hassl-3074	279	23	in	in	ADP
hassl-3074	279	24	better	well	ADJ
hassl-3074	279	25	-	-	PUNCT
hassl-3074	279	26	quality	quality	NOUN
hassl-3074	279	27	financial	financial	ADJ
hassl-3074	279	28	statements	statement	NOUN
hassl-3074	279	29	.	.	PUNCT
hassl-3074	280	1	the	the	DET
hassl-3074	280	2	local	local	ADJ
hassl-3074	280	3	parliamentarian	parliamentarian	NOUN
hassl-3074	280	4	members	member	NOUN
hassl-3074	280	5	are	be	AUX
hassl-3074	280	6	the	the	DET
hassl-3074	280	7	people	people	NOUN
hassl-3074	280	8	’s	’s	PART
hassl-3074	280	9	representatives	representative	NOUN
hassl-3074	280	10	who	who	PRON
hassl-3074	280	11	have	have	VERB
hassl-3074	280	12	a	a	DET
hassl-3074	280	13	supervisory	supervisory	ADJ
hassl-3074	280	14	function	function	NOUN
hassl-3074	280	15	and	and	CCONJ
hassl-3074	280	16	can	can	AUX
hassl-3074	280	17	control	control	VERB
hassl-3074	280	18	the	the	DET
hassl-3074	280	19	running	running	NOUN
hassl-3074	280	20	of	of	ADP
hassl-3074	280	21	a	a	DET
hassl-3074	280	22	government	government	NOUN
hassl-3074	280	23	to	to	PART
hassl-3074	280	24	ensure	ensure	VERB
hassl-3074	280	25	that	that	SCONJ
hassl-3074	280	26	it	it	PRON
hassl-3074	280	27	meets	meet	VERB
hassl-3074	280	28	the	the	DET
hassl-3074	280	29	aspirations	aspiration	NOUN
hassl-3074	280	30	of	of	ADP
hassl-3074	280	31	the	the	DET
hassl-3074	280	32	people	people	NOUN
hassl-3074	280	33	.	.	PUNCT
hassl-3074	281	1	in	in	ADP
hassl-3074	281	2	addition	addition	NOUN
hassl-3074	281	3	,	,	PUNCT
hassl-3074	281	4	they	they	PRON
hassl-3074	281	5	also	also	ADV
hassl-3074	281	6	have	have	VERB
hassl-3074	281	7	the	the	DET
hassl-3074	281	8	task	task	NOUN
hassl-3074	281	9	of	of	ADP
hassl-3074	281	10	supervising	supervise	VERB
hassl-3074	281	11	the	the	DET
hassl-3074	281	12	implementation	implementation	NOUN
hassl-3074	281	13	and	and	CCONJ
hassl-3074	281	14	reporting	reporting	NOUN
hassl-3074	281	15	of	of	ADP
hassl-3074	281	16	local	local	ADJ
hassl-3074	281	17	government	government	NOUN
hassl-3074	281	18	financial	financial	ADJ
hassl-3074	281	19	information	information	NOUN
hassl-3074	281	20	to	to	PART
hassl-3074	281	21	create	create	VERB
hassl-3074	281	22	an	an	DET
hassl-3074	281	23	accountable	accountable	ADJ
hassl-3074	281	24	and	and	CCONJ
hassl-3074	281	25	transparent	transparent	ADJ
hassl-3074	281	26	government	government	NOUN
hassl-3074	281	27	.	.	PUNCT
hassl-3074	282	1	this	this	PRON
hassl-3074	282	2	shows	show	VERB
hassl-3074	282	3	that	that	SCONJ
hassl-3074	282	4	local	local	ADJ
hassl-3074	282	5	parliamentarians	parliamentarian	NOUN
hassl-3074	282	6	have	have	VERB
hassl-3074	282	7	the	the	DET
hassl-3074	282	8	power	power	NOUN
hassl-3074	282	9	to	to	PART
hassl-3074	282	10	pressurize	pressurize	VERB
hassl-3074	282	11	governments	government	NOUN
hassl-3074	282	12	to	to	PART
hassl-3074	282	13	improve	improve	VERB
hassl-3074	282	14	the	the	DET
hassl-3074	282	15	quality	quality	NOUN
hassl-3074	282	16	of	of	ADP
hassl-3074	282	17	their	their	PRON
hassl-3074	282	18	financial	financial	ADJ
hassl-3074	282	19	statements	statement	NOUN
hassl-3074	282	20	.	.	PUNCT
hassl-3074	283	1	the	the	DET
hassl-3074	283	2	institutional	institutional	ADJ
hassl-3074	283	3	theory	theory	NOUN
hassl-3074	283	4	applies	apply	VERB
hassl-3074	283	5	a	a	DET
hassl-3074	283	6	coercive	coercive	ADJ
hassl-3074	283	7	isomorphism	isomorphism	NOUN
hassl-3074	283	8	pressure	pressure	NOUN
hassl-3074	283	9	,	,	PUNCT
hassl-3074	283	10	as	as	SCONJ
hassl-3074	283	11	indicated	indicate	VERB
hassl-3074	283	12	by	by	ADP
hassl-3074	283	13	an	an	DET
hassl-3074	283	14	external	external	ADJ
hassl-3074	283	15	pressure	pressure	NOUN
hassl-3074	283	16	given	give	VERB
hassl-3074	283	17	by	by	ADP
hassl-3074	283	18	local	local	ADJ
hassl-3074	283	19	parliamentarians	parliamentarian	NOUN
hassl-3074	283	20	to	to	ADP
hassl-3074	283	21	local	local	ADJ
hassl-3074	283	22	governments	government	NOUN
hassl-3074	283	23	to	to	PART
hassl-3074	283	24	improve	improve	VERB
hassl-3074	283	25	the	the	DET
hassl-3074	283	26	quality	quality	NOUN
hassl-3074	283	27	of	of	ADP
hassl-3074	283	28	their	their	PRON
hassl-3074	283	29	financial	financial	ADJ
hassl-3074	283	30	statements	statement	NOUN
hassl-3074	283	31	.	.	PUNCT
hassl-3074	284	1	thus	thus	ADV
hassl-3074	284	2	,	,	PUNCT
hassl-3074	284	3	it	it	PRON
hassl-3074	284	4	can	can	AUX
hassl-3074	284	5	be	be	AUX
hassl-3074	284	6	concluded	conclude	VERB
hassl-3074	284	7	that	that	SCONJ
hassl-3074	284	8	in	in	ADP
hassl-3074	284	9	this	this	DET
hassl-3074	284	10	study	study	NOUN
hassl-3074	284	11	the	the	DET
hassl-3074	284	12	coercive	coercive	ADJ
hassl-3074	284	13	pressure	pressure	NOUN
hassl-3074	284	14	caused	cause	VERB
hassl-3074	284	15	by	by	ADP
hassl-3074	284	16	the	the	DET
hassl-3074	284	17	number	number	NOUN
hassl-3074	284	18	of	of	ADP
hassl-3074	284	19	local	local	ADJ
hassl-3074	284	20	parliamentarians	parliamentarian	NOUN
hassl-3074	284	21	can	can	AUX
hassl-3074	284	22	support	support	VERB
hassl-3074	284	23	the	the	DET
hassl-3074	284	24	improvement	improvement	NOUN
hassl-3074	284	25	in	in	ADP
hassl-3074	284	26	the	the	DET
hassl-3074	284	27	quality	quality	NOUN
hassl-3074	284	28	of	of	ADP
hassl-3074	284	29	local	local	ADJ
hassl-3074	284	30	government	government	NOUN
hassl-3074	284	31	financial	financial	ADJ
hassl-3074	284	32	statements	statement	NOUN
hassl-3074	284	33	.	.	PUNCT
hassl-3074	285	1	this	this	PRON
hassl-3074	285	2	is	be	AUX
hassl-3074	285	3	different	different	ADJ
hassl-3074	285	4	from	from	ADP
hassl-3074	285	5	madelia	madelia	PROPN
hassl-3074	285	6	(	(	PUNCT
hassl-3074	285	7	2018	2018	NUM
hassl-3074	285	8	)	)	PUNCT
hassl-3074	285	9	which	which	PRON
hassl-3074	285	10	revealed	reveal	VERB
hassl-3074	285	11	that	that	SCONJ
hassl-3074	285	12	a	a	DET
hassl-3074	285	13	large	large	ADJ
hassl-3074	285	14	number	number	NOUN
hassl-3074	285	15	of	of	ADP
hassl-3074	285	16	local	local	ADJ
hassl-3074	285	17	parliamentarians	parliamentarian	NOUN
hassl-3074	285	18	did	do	AUX
hassl-3074	285	19	not	not	PART
hassl-3074	285	20	necessarily	necessarily	ADV
hassl-3074	285	21	affect	affect	VERB
hassl-3074	285	22	the	the	DET
hassl-3074	285	23	better	well	ADJ
hassl-3074	285	24	function	function	NOUN
hassl-3074	285	25	and	and	CCONJ
hassl-3074	285	26	role	role	NOUN
hassl-3074	285	27	in	in	ADP
hassl-3074	285	28	the	the	DET
hassl-3074	285	29	supervisory	supervisory	ADJ
hassl-3074	285	30	process	process	NOUN
hassl-3074	285	31	exercised	exercise	VERB
hassl-3074	285	32	by	by	ADP
hassl-3074	285	33	the	the	DET
hassl-3074	285	34	local	local	ADJ
hassl-3074	285	35	parliamentarians	parliamentarian	NOUN
hassl-3074	285	36	.	.	PUNCT
hassl-3074	286	1	many	many	ADJ
hassl-3074	286	2	issues	issue	NOUN
hassl-3074	286	3	regarding	regard	VERB
hassl-3074	286	4	corruption	corruption	NOUN
hassl-3074	286	5	committed	commit	VERB
hassl-3074	286	6	by	by	ADP
hassl-3074	286	7	local	local	ADJ
hassl-3074	286	8	parliamentarians	parliamentarian	NOUN
hassl-3074	286	9	have	have	AUX
hassl-3074	286	10	led	lead	VERB
hassl-3074	286	11	to	to	ADP
hassl-3074	286	12	a	a	DET
hassl-3074	286	13	decrease	decrease	NOUN
hassl-3074	286	14	in	in	ADP
hassl-3074	286	15	government	government	NOUN
hassl-3074	286	16	performance	performance	NOUN
hassl-3074	286	17	which	which	PRON
hassl-3074	286	18	had	have	VERB
hassl-3074	286	19	a	a	DET
hassl-3074	286	20	negative	negative	ADJ
hassl-3074	286	21	impact	impact	NOUN
hassl-3074	286	22	and	and	CCONJ
hassl-3074	286	23	resulted	result	VERB
hassl-3074	286	24	in	in	ADP
hassl-3074	286	25	a	a	DET
hassl-3074	286	26	decrease	decrease	NOUN
hassl-3074	286	27	in	in	ADP
hassl-3074	286	28	the	the	DET
hassl-3074	286	29	performance	performance	NOUN
hassl-3074	286	30	of	of	ADP
hassl-3074	286	31	the	the	DET
hassl-3074	286	32	quality	quality	NOUN
hassl-3074	286	33	of	of	ADP
hassl-3074	286	34	local	local	ADJ
hassl-3074	286	35	government	government	NOUN
hassl-3074	286	36	financial	financial	ADJ
hassl-3074	286	37	statements	statement	NOUN
hassl-3074	286	38	.	.	PUNCT
hassl-3074	287	1	thus	thus	ADV
hassl-3074	287	2	,	,	PUNCT
hassl-3074	287	3	it	it	PRON
hassl-3074	287	4	can	can	AUX
hassl-3074	287	5	be	be	AUX
hassl-3074	287	6	concluded	conclude	VERB
hassl-3074	287	7	that	that	SCONJ
hassl-3074	287	8	the	the	DET
hassl-3074	287	9	quality	quality	NOUN
hassl-3074	287	10	of	of	ADP
hassl-3074	287	11	local	local	ADJ
hassl-3074	287	12	parliamentarians	parliamentarian	NOUN
hassl-3074	287	13	is	be	AUX
hassl-3074	287	14	more	more	ADV
hassl-3074	287	15	important	important	ADJ
hassl-3074	287	16	than	than	ADP
hassl-3074	287	17	the	the	DET
hassl-3074	287	18	number	number	NOUN
hassl-3074	287	19	of	of	ADP
hassl-3074	287	20	local	local	ADJ
hassl-3074	287	21	parliamentarians	parliamentarian	NOUN
hassl-3074	287	22	to	to	PART
hassl-3074	287	23	create	create	VERB
hassl-3074	287	24	a	a	DET
hassl-3074	287	25	good	good	ADJ
hassl-3074	287	26	supervisory	supervisory	ADJ
hassl-3074	287	27	function	function	NOUN
hassl-3074	287	28	in	in	ADP
hassl-3074	287	29	government	government	NOUN
hassl-3074	287	30	,	,	PUNCT
hassl-3074	287	31	resulting	result	VERB
hassl-3074	287	32	in	in	ADP
hassl-3074	287	33	the	the	DET
hassl-3074	287	34	evidence	evidence	NOUN
hassl-3074	287	35	that	that	SCONJ
hassl-3074	287	36	many	many	ADJ
hassl-3074	287	37	local	local	ADJ
hassl-3074	287	38	parliamentarians	parliamentarian	NOUN
hassl-3074	287	39	can	can	AUX
hassl-3074	287	40	not	not	PART
hassl-3074	287	41	improve	improve	VERB
hassl-3074	287	42	the	the	DET
hassl-3074	287	43	quality	quality	NOUN
hassl-3074	287	44	of	of	ADP
hassl-3074	287	45	local	local	ADJ
hassl-3074	287	46	government	government	NOUN
hassl-3074	287	47	financial	financial	ADJ
hassl-3074	287	48	statements	statement	NOUN
hassl-3074	287	49	.	.	PUNCT
hassl-3074	288	1	4.5.2	4.5.2	NUM
hassl-3074	288	2	.	.	PUNCT
hassl-3074	289	1	the	the	DET
hassl-3074	289	2	effect	effect	NOUN
hassl-3074	289	3	of	of	ADP
hassl-3074	289	4	the	the	DET
hassl-3074	289	5	number	number	NOUN
hassl-3074	289	6	of	of	ADP
hassl-3074	289	7	civil	civil	ADJ
hassl-3074	289	8	servants	servant	NOUN
hassl-3074	289	9	on	on	ADP
hassl-3074	289	10	the	the	DET
hassl-3074	289	11	quality	quality	NOUN
hassl-3074	289	12	of	of	ADP
hassl-3074	289	13	local	local	ADJ
hassl-3074	289	14	government	government	NOUN
hassl-3074	289	15	financial	financial	ADJ
hassl-3074	289	16	statements	statement	NOUN
hassl-3074	289	17	the	the	DET
hassl-3074	289	18	statistical	statistical	ADJ
hassl-3074	289	19	tests	test	NOUN
hassl-3074	289	20	prove	prove	VERB
hassl-3074	289	21	that	that	SCONJ
hassl-3074	289	22	the	the	DET
hassl-3074	289	23	number	number	NOUN
hassl-3074	289	24	of	of	ADP
hassl-3074	289	25	civil	civil	ADJ
hassl-3074	289	26	servants	servant	NOUN
hassl-3074	289	27	was	be	AUX
hassl-3074	289	28	positively	positively	ADV
hassl-3074	289	29	correlated	correlate	VERB
hassl-3074	289	30	with	with	ADP
hassl-3074	289	31	the	the	DET
hassl-3074	289	32	quality	quality	NOUN
hassl-3074	289	33	of	of	ADP
hassl-3074	289	34	local	local	ADJ
hassl-3074	289	35	government	government	NOUN
hassl-3074	289	36	financial	financial	ADJ
hassl-3074	289	37	statements	statement	NOUN
hassl-3074	289	38	based	base	VERB
hassl-3074	289	39	on	on	ADP
hassl-3074	289	40	the	the	DET
hassl-3074	289	41	p	p	NOUN
hassl-3074	289	42	-	-	PUNCT
hassl-3074	289	43	value	value	NOUN
hassl-3074	289	44	of	of	ADP
hassl-3074	289	45	0.030	0.030	NUM
hassl-3074	289	46	,	,	PUNCT
hassl-3074	289	47	which	which	PRON
hassl-3074	289	48	was	be	AUX
hassl-3074	289	49	smaller	small	ADJ
hassl-3074	289	50	than	than	ADP
hassl-3074	289	51	the	the	DET
hassl-3074	289	52	alpha	alpha	NOUN
hassl-3074	289	53	value	value	NOUN
hassl-3074	289	54	of	of	ADP
hassl-3074	289	55	0.05	0.05	NUM
hassl-3074	289	56	.	.	PUNCT
hassl-3074	290	1	in	in	ADP
hassl-3074	290	2	addition	addition	NOUN
hassl-3074	290	3	,	,	PUNCT
hassl-3074	290	4	the	the	DET
hassl-3074	290	5	regression	regression	NOUN
hassl-3074	290	6	coefficient	coefficient	NOUN
hassl-3074	290	7	value	value	NOUN
hassl-3074	290	8	was	be	AUX
hassl-3074	290	9	0.627	0.627	NUM
hassl-3074	290	10	with	with	ADP
hassl-3074	290	11	a	a	DET
hassl-3074	290	12	positive	positive	ADJ
hassl-3074	290	13	direction	direction	NOUN
hassl-3074	290	14	.	.	PUNCT
hassl-3074	291	1	the	the	DET
hassl-3074	291	2	results	result	NOUN
hassl-3074	291	3	of	of	ADP
hassl-3074	291	4	this	this	DET
hassl-3074	291	5	test	test	NOUN
hassl-3074	291	6	are	be	AUX
hassl-3074	291	7	in	in	ADP
hassl-3074	291	8	line	line	NOUN
hassl-3074	291	9	with	with	ADP
hassl-3074	291	10	humanities	humanity	NOUN
hassl-3074	291	11	and	and	CCONJ
hassl-3074	291	12	social	social	ADJ
hassl-3074	291	13	sciences	science	NOUN
hassl-3074	291	14	letters	letter	NOUN
hassl-3074	291	15	,	,	PUNCT
hassl-3074	291	16	2022	2022	NUM
hassl-3074	291	17	,	,	PUNCT
hassl-3074	291	18	10(3	10(3	NUM
hassl-3074	291	19	):	):	PUNCT
hassl-3074	291	20	336	336	NUM
hassl-3074	291	21	-	-	SYM
hassl-3074	291	22	355	355	NUM
hassl-3074	291	23	348	348	NUM
hassl-3074	291	24	©	©	PROPN
hassl-3074	291	25	2022	2022	NUM
hassl-3074	291	26	conscientia	conscientia	PROPN
hassl-3074	291	27	beam	beam	PROPN
hassl-3074	291	28	.	.	PUNCT
hassl-3074	292	1	all	all	DET
hassl-3074	292	2	rights	right	NOUN
hassl-3074	292	3	reserved	reserve	VERB
hassl-3074	292	4	.	.	PUNCT
hassl-3074	293	1	the	the	DET
hassl-3074	293	2	expectation	expectation	NOUN
hassl-3074	293	3	that	that	SCONJ
hassl-3074	293	4	a	a	DET
hassl-3074	293	5	higher	high	ADJ
hassl-3074	293	6	number	number	NOUN
hassl-3074	293	7	of	of	ADP
hassl-3074	293	8	civil	civil	ADJ
hassl-3074	293	9	servants	servant	NOUN
hassl-3074	293	10	will	will	AUX
hassl-3074	293	11	result	result	VERB
hassl-3074	293	12	in	in	ADP
hassl-3074	293	13	better	well	ADJ
hassl-3074	293	14	quality	quality	NOUN
hassl-3074	293	15	financial	financial	ADJ
hassl-3074	293	16	statements	statement	NOUN
hassl-3074	293	17	than	than	ADP
hassl-3074	293	18	local	local	ADJ
hassl-3074	293	19	governments	government	NOUN
hassl-3074	293	20	with	with	ADP
hassl-3074	293	21	fewer	few	ADJ
hassl-3074	293	22	civil	civil	ADJ
hassl-3074	293	23	servants	servant	NOUN
hassl-3074	293	24	.	.	PUNCT
hassl-3074	294	1	according	accord	VERB
hassl-3074	294	2	to	to	ADP
hassl-3074	294	3	chen	chen	PROPN
hassl-3074	294	4	,	,	PUNCT
hassl-3074	294	5	lam	lam	PROPN
hassl-3074	294	6	,	,	PUNCT
hassl-3074	294	7	and	and	CCONJ
hassl-3074	294	8	zhu	zhu	X
hassl-3074	294	9	(	(	PUNCT
hassl-3074	294	10	2021	2021	NUM
hassl-3074	294	11	)	)	PUNCT
hassl-3074	294	12	the	the	DET
hassl-3074	294	13	preparation	preparation	NOUN
hassl-3074	294	14	and	and	CCONJ
hassl-3074	294	15	arrangement	arrangement	NOUN
hassl-3074	294	16	of	of	ADP
hassl-3074	294	17	quality	quality	NOUN
hassl-3074	294	18	financial	financial	ADJ
hassl-3074	294	19	statements	statement	NOUN
hassl-3074	294	20	require	require	VERB
hassl-3074	294	21	a	a	DET
hassl-3074	294	22	lot	lot	NOUN
hassl-3074	294	23	of	of	ADP
hassl-3074	294	24	human	human	ADJ
hassl-3074	294	25	resources	resource	NOUN
hassl-3074	294	26	who	who	PRON
hassl-3074	294	27	are	be	AUX
hassl-3074	294	28	expert	expert	ADJ
hassl-3074	294	29	in	in	ADP
hassl-3074	294	30	government	government	NOUN
hassl-3074	294	31	accounting	accounting	NOUN
hassl-3074	294	32	.	.	PUNCT
hassl-3074	295	1	human	human	ADJ
hassl-3074	295	2	resource	resource	NOUN
hassl-3074	295	3	is	be	AUX
hassl-3074	295	4	a	a	DET
hassl-3074	295	5	key	key	ADJ
hassl-3074	295	6	factor	factor	NOUN
hassl-3074	295	7	in	in	ADP
hassl-3074	295	8	creating	create	VERB
hassl-3074	295	9	quality	quality	NOUN
hassl-3074	295	10	financial	financial	ADJ
hassl-3074	295	11	statements	statement	NOUN
hassl-3074	295	12	because	because	SCONJ
hassl-3074	295	13	only	only	ADV
hassl-3074	295	14	those	those	PRON
hassl-3074	295	15	having	have	VERB
hassl-3074	295	16	the	the	DET
hassl-3074	295	17	expertise	expertise	NOUN
hassl-3074	295	18	in	in	ADP
hassl-3074	295	19	government	government	NOUN
hassl-3074	295	20	accounting	accounting	NOUN
hassl-3074	295	21	standards	standard	NOUN
hassl-3074	295	22	shall	shall	AUX
hassl-3074	295	23	compile	compile	VERB
hassl-3074	295	24	government	government	NOUN
hassl-3074	295	25	financial	financial	ADJ
hassl-3074	295	26	statements	statement	NOUN
hassl-3074	295	27	.	.	PUNCT
hassl-3074	296	1	financial	financial	ADJ
hassl-3074	296	2	statements	statement	NOUN
hassl-3074	296	3	must	must	AUX
hassl-3074	296	4	be	be	AUX
hassl-3074	296	5	submitted	submit	VERB
hassl-3074	296	6	by	by	ADP
hassl-3074	296	7	the	the	DET
hassl-3074	296	8	regional	regional	ADJ
hassl-3074	296	9	government	government	NOUN
hassl-3074	296	10	consisting	consist	VERB
hassl-3074	296	11	of	of	ADP
hassl-3074	296	12	one	one	NUM
hassl-3074	296	13	or	or	CCONJ
hassl-3074	296	14	more	more	ADJ
hassl-3074	296	15	accounting	accounting	NOUN
hassl-3074	296	16	entities	entity	NOUN
hassl-3074	296	17	.	.	PUNCT
hassl-3074	297	1	in	in	ADP
hassl-3074	297	2	this	this	DET
hassl-3074	297	3	process	process	NOUN
hassl-3074	297	4	,	,	PUNCT
hassl-3074	297	5	the	the	DET
hassl-3074	297	6	regional	regional	ADJ
hassl-3074	297	7	head	head	NOUN
hassl-3074	297	8	as	as	ADP
hassl-3074	297	9	the	the	DET
hassl-3074	297	10	highest	high	ADJ
hassl-3074	297	11	level	level	NOUN
hassl-3074	297	12	of	of	ADP
hassl-3074	297	13	authority	authority	NOUN
hassl-3074	297	14	shall	shall	AUX
hassl-3074	297	15	administer	administer	VERB
hassl-3074	297	16	the	the	DET
hassl-3074	297	17	regional	regional	ADJ
hassl-3074	297	18	government	government	NOUN
hassl-3074	297	19	and	and	CCONJ
hassl-3074	297	20	regional	regional	ADJ
hassl-3074	297	21	financial	financial	ADJ
hassl-3074	297	22	management	management	NOUN
hassl-3074	297	23	,	,	PUNCT
hassl-3074	297	24	and	and	CCONJ
hassl-3074	297	25	delegate	delegate	VERB
hassl-3074	297	26	his	his	PRON
hassl-3074	297	27	authority	authority	NOUN
hassl-3074	297	28	to	to	PART
hassl-3074	297	29	be	be	AUX
hassl-3074	297	30	carried	carry	VERB
hassl-3074	297	31	out	out	ADP
hassl-3074	297	32	by	by	ADP
hassl-3074	297	33	each	each	DET
hassl-3074	297	34	civil	civil	ADJ
hassl-3074	297	35	servant	servant	NOUN
hassl-3074	297	36	in	in	ADP
hassl-3074	297	37	each	each	DET
hassl-3074	297	38	district	district	NOUN
hassl-3074	297	39	/	/	SYM
hassl-3074	297	40	municipality	municipality	NOUN
hassl-3074	297	41	area	area	NOUN
hassl-3074	297	42	.	.	PUNCT
hassl-3074	298	1	in	in	ADP
hassl-3074	298	2	the	the	DET
hassl-3074	298	3	government	government	NOUN
hassl-3074	298	4	structure	structure	NOUN
hassl-3074	298	5	in	in	ADP
hassl-3074	298	6	indonesia	indonesia	PROPN
hassl-3074	298	7	,	,	PUNCT
hassl-3074	298	8	civil	civil	ADJ
hassl-3074	298	9	servants	servant	NOUN
hassl-3074	298	10	are	be	AUX
hassl-3074	298	11	accounting	account	VERB
hassl-3074	298	12	entities	entity	NOUN
hassl-3074	298	13	that	that	PRON
hassl-3074	298	14	are	be	AUX
hassl-3074	298	15	required	require	VERB
hassl-3074	298	16	to	to	PART
hassl-3074	298	17	record	record	NOUN
hassl-3074	298	18	transactions	transaction	NOUN
hassl-3074	298	19	that	that	PRON
hassl-3074	298	20	occur	occur	VERB
hassl-3074	298	21	within	within	ADP
hassl-3074	298	22	the	the	DET
hassl-3074	298	23	local	local	ADJ
hassl-3074	298	24	government	government	NOUN
hassl-3074	298	25	environment	environment	NOUN
hassl-3074	298	26	.	.	PUNCT
hassl-3074	299	1	this	this	PRON
hassl-3074	299	2	shows	show	VERB
hassl-3074	299	3	that	that	SCONJ
hassl-3074	299	4	civil	civil	ADJ
hassl-3074	299	5	servants	servant	NOUN
hassl-3074	299	6	have	have	VERB
hassl-3074	299	7	the	the	DET
hassl-3074	299	8	coercive	coercive	ADJ
hassl-3074	299	9	power	power	NOUN
hassl-3074	299	10	of	of	ADP
hassl-3074	299	11	pressuring	pressure	VERB
hassl-3074	299	12	local	local	ADJ
hassl-3074	299	13	governments	government	NOUN
hassl-3074	299	14	to	to	PART
hassl-3074	299	15	carry	carry	VERB
hassl-3074	299	16	out	out	ADP
hassl-3074	299	17	activities	activity	NOUN
hassl-3074	299	18	under	under	ADP
hassl-3074	299	19	predetermined	predetermine	VERB
hassl-3074	299	20	plans	plan	NOUN
hassl-3074	299	21	and	and	CCONJ
hassl-3074	299	22	applicable	applicable	ADJ
hassl-3074	299	23	regulations	regulation	NOUN
hassl-3074	299	24	.	.	PUNCT
hassl-3074	300	1	this	this	DET
hassl-3074	300	2	pressure	pressure	NOUN
hassl-3074	300	3	includes	include	VERB
hassl-3074	300	4	the	the	DET
hassl-3074	300	5	pressure	pressure	NOUN
hassl-3074	300	6	exerted	exert	VERB
hassl-3074	300	7	by	by	ADP
hassl-3074	300	8	civil	civil	ADJ
hassl-3074	300	9	servants	servant	NOUN
hassl-3074	300	10	on	on	ADP
hassl-3074	300	11	local	local	ADJ
hassl-3074	300	12	governments	government	NOUN
hassl-3074	300	13	to	to	PART
hassl-3074	300	14	produce	produce	VERB
hassl-3074	300	15	better	well	ADJ
hassl-3074	300	16	quality	quality	NOUN
hassl-3074	300	17	financial	financial	ADJ
hassl-3074	300	18	statements	statement	NOUN
hassl-3074	300	19	as	as	ADP
hassl-3074	300	20	an	an	DET
hassl-3074	300	21	indication	indication	NOUN
hassl-3074	300	22	of	of	ADP
hassl-3074	300	23	public	public	ADJ
hassl-3074	300	24	accountability	accountability	NOUN
hassl-3074	300	25	.	.	PUNCT
hassl-3074	301	1	4.5.3	4.5.3	X
hassl-3074	301	2	.	.	PUNCT
hassl-3074	302	1	the	the	DET
hassl-3074	302	2	effect	effect	NOUN
hassl-3074	302	3	of	of	ADP
hassl-3074	302	4	comparative	comparative	ADJ
hassl-3074	302	5	studies	study	NOUN
hassl-3074	302	6	on	on	ADP
hassl-3074	302	7	the	the	DET
hassl-3074	302	8	quality	quality	NOUN
hassl-3074	302	9	of	of	ADP
hassl-3074	302	10	local	local	ADJ
hassl-3074	302	11	government	government	NOUN
hassl-3074	302	12	financial	financial	ADJ
hassl-3074	302	13	statements	statement	NOUN
hassl-3074	302	14	the	the	DET
hassl-3074	302	15	hypothesis	hypothesis	NOUN
hassl-3074	302	16	testing	testing	NOUN
hassl-3074	302	17	proves	prove	VERB
hassl-3074	302	18	that	that	SCONJ
hassl-3074	302	19	conducting	conduct	VERB
hassl-3074	302	20	comparative	comparative	ADJ
hassl-3074	302	21	studies	study	NOUN
hassl-3074	302	22	was	be	AUX
hassl-3074	302	23	not	not	PART
hassl-3074	302	24	positively	positively	ADV
hassl-3074	302	25	correlated	correlate	VERB
hassl-3074	302	26	with	with	ADP
hassl-3074	302	27	the	the	DET
hassl-3074	302	28	quality	quality	NOUN
hassl-3074	302	29	of	of	ADP
hassl-3074	302	30	local	local	ADJ
hassl-3074	302	31	government	government	NOUN
hassl-3074	302	32	financial	financial	ADJ
hassl-3074	302	33	statements	statement	NOUN
hassl-3074	302	34	based	base	VERB
hassl-3074	302	35	on	on	ADP
hassl-3074	302	36	the	the	DET
hassl-3074	302	37	p	p	NOUN
hassl-3074	302	38	-	-	PUNCT
hassl-3074	302	39	value	value	NOUN
hassl-3074	302	40	of	of	ADP
hassl-3074	302	41	0.913	0.913	NUM
hassl-3074	302	42	,	,	PUNCT
hassl-3074	302	43	which	which	PRON
hassl-3074	302	44	was	be	AUX
hassl-3074	302	45	greater	great	ADJ
hassl-3074	302	46	than	than	ADP
hassl-3074	302	47	the	the	DET
hassl-3074	302	48	alpha	alpha	NOUN
hassl-3074	302	49	value	value	NOUN
hassl-3074	302	50	of	of	ADP
hassl-3074	302	51	0.05	0.05	NUM
hassl-3074	302	52	.	.	PUNCT
hassl-3074	303	1	the	the	DET
hassl-3074	303	2	results	result	NOUN
hassl-3074	303	3	of	of	ADP
hassl-3074	303	4	this	this	DET
hassl-3074	303	5	test	test	NOUN
hassl-3074	303	6	are	be	AUX
hassl-3074	303	7	not	not	PART
hassl-3074	303	8	in	in	ADP
hassl-3074	303	9	line	line	NOUN
hassl-3074	303	10	with	with	ADP
hassl-3074	303	11	the	the	DET
hassl-3074	303	12	researchers	researcher	NOUN
hassl-3074	303	13	’	’	PART
hassl-3074	303	14	expectations	expectation	NOUN
hassl-3074	303	15	that	that	SCONJ
hassl-3074	303	16	a	a	DET
hassl-3074	303	17	comparative	comparative	ADJ
hassl-3074	303	18	study	study	NOUN
hassl-3074	303	19	shall	shall	AUX
hassl-3074	303	20	improve	improve	VERB
hassl-3074	303	21	employee	employee	NOUN
hassl-3074	303	22	performance	performance	NOUN
hassl-3074	303	23	,	,	PUNCT
hassl-3074	303	24	including	include	VERB
hassl-3074	303	25	in	in	ADP
hassl-3074	303	26	their	their	PRON
hassl-3074	303	27	performance	performance	NOUN
hassl-3074	303	28	to	to	PART
hassl-3074	303	29	prepare	prepare	VERB
hassl-3074	303	30	good	good	ADJ
hassl-3074	303	31	quality	quality	NOUN
hassl-3074	303	32	financial	financial	ADJ
hassl-3074	303	33	statements	statement	NOUN
hassl-3074	303	34	.	.	PUNCT
hassl-3074	304	1	the	the	DET
hassl-3074	304	2	ineffectiveness	ineffectiveness	NOUN
hassl-3074	304	3	of	of	ADP
hassl-3074	304	4	this	this	DET
hassl-3074	304	5	variable	variable	NOUN
hassl-3074	304	6	is	be	AUX
hassl-3074	304	7	probably	probably	ADV
hassl-3074	304	8	because	because	SCONJ
hassl-3074	304	9	the	the	DET
hassl-3074	304	10	materials	material	NOUN
hassl-3074	304	11	provided	provide	VERB
hassl-3074	304	12	in	in	ADP
hassl-3074	304	13	the	the	DET
hassl-3074	304	14	comparative	comparative	ADJ
hassl-3074	304	15	study	study	NOUN
hassl-3074	304	16	to	to	PART
hassl-3074	304	17	improve	improve	VERB
hassl-3074	304	18	the	the	DET
hassl-3074	304	19	quality	quality	NOUN
hassl-3074	304	20	of	of	ADP
hassl-3074	304	21	the	the	DET
hassl-3074	304	22	preparation	preparation	NOUN
hassl-3074	304	23	of	of	ADP
hassl-3074	304	24	financial	financial	ADJ
hassl-3074	304	25	statements	statement	NOUN
hassl-3074	304	26	has	have	AUX
hassl-3074	304	27	not	not	PART
hassl-3074	304	28	been	be	AUX
hassl-3074	304	29	effective	effective	ADJ
hassl-3074	304	30	.	.	PUNCT
hassl-3074	305	1	after	after	ADV
hassl-3074	305	2	all	all	ADV
hassl-3074	305	3	,	,	PUNCT
hassl-3074	305	4	the	the	DET
hassl-3074	305	5	comparative	comparative	ADJ
hassl-3074	305	6	study	study	NOUN
hassl-3074	305	7	participants	participant	NOUN
hassl-3074	305	8	have	have	VERB
hassl-3074	305	9	different	different	ADJ
hassl-3074	305	10	scientific	scientific	ADJ
hassl-3074	305	11	experiences	experience	NOUN
hassl-3074	305	12	and	and	CCONJ
hassl-3074	305	13	competencies	competency	NOUN
hassl-3074	305	14	.	.	PUNCT
hassl-3074	306	1	another	another	DET
hassl-3074	306	2	possibility	possibility	NOUN
hassl-3074	306	3	is	be	AUX
hassl-3074	306	4	due	due	ADJ
hassl-3074	306	5	to	to	ADP
hassl-3074	306	6	different	different	ADJ
hassl-3074	306	7	situations	situation	NOUN
hassl-3074	306	8	and	and	CCONJ
hassl-3074	306	9	conditions	condition	NOUN
hassl-3074	306	10	found	find	VERB
hassl-3074	306	11	during	during	ADP
hassl-3074	306	12	the	the	DET
hassl-3074	306	13	process	process	NOUN
hassl-3074	306	14	of	of	ADP
hassl-3074	306	15	adopting	adopt	VERB
hassl-3074	306	16	comparative	comparative	ADJ
hassl-3074	306	17	study	study	NOUN
hassl-3074	306	18	materials	material	NOUN
hassl-3074	306	19	as	as	SCONJ
hassl-3074	306	20	implemented	implement	VERB
hassl-3074	306	21	in	in	ADP
hassl-3074	306	22	the	the	DET
hassl-3074	306	23	local	local	ADJ
hassl-3074	306	24	government	government	NOUN
hassl-3074	306	25	conducting	conduct	VERB
hassl-3074	306	26	comparative	comparative	ADJ
hassl-3074	306	27	studies	study	NOUN
hassl-3074	306	28	.	.	PUNCT
hassl-3074	307	1	there	there	PRON
hassl-3074	307	2	are	be	VERB
hassl-3074	307	3	some	some	DET
hassl-3074	307	4	obstacles	obstacle	NOUN
hassl-3074	307	5	in	in	ADP
hassl-3074	307	6	the	the	DET
hassl-3074	307	7	implementation	implementation	NOUN
hassl-3074	307	8	of	of	ADP
hassl-3074	307	9	a	a	DET
hassl-3074	307	10	comparative	comparative	ADJ
hassl-3074	307	11	study	study	NOUN
hassl-3074	307	12	by	by	ADP
hassl-3074	307	13	a	a	DET
hassl-3074	307	14	local	local	ADJ
hassl-3074	307	15	government	government	NOUN
hassl-3074	307	16	with	with	ADP
hassl-3074	307	17	poor	poor	ADJ
hassl-3074	307	18	quality	quality	NOUN
hassl-3074	307	19	financial	financial	ADJ
hassl-3074	307	20	statements	statement	NOUN
hassl-3074	307	21	to	to	ADP
hassl-3074	307	22	local	local	ADJ
hassl-3074	307	23	governments	government	NOUN
hassl-3074	307	24	that	that	PRON
hassl-3074	307	25	are	be	AUX
hassl-3074	307	26	considered	consider	VERB
hassl-3074	307	27	to	to	PART
hassl-3074	307	28	have	have	VERB
hassl-3074	307	29	better	well	ADJ
hassl-3074	307	30	quality	quality	NOUN
hassl-3074	307	31	management	management	NOUN
hassl-3074	307	32	and	and	CCONJ
hassl-3074	307	33	financial	financial	ADJ
hassl-3074	307	34	reporting	reporting	NOUN
hassl-3074	307	35	.	.	PUNCT
hassl-3074	308	1	these	these	DET
hassl-3074	308	2	obstacles	obstacle	NOUN
hassl-3074	308	3	may	may	AUX
hassl-3074	308	4	be	be	AUX
hassl-3074	308	5	due	due	ADJ
hassl-3074	308	6	to	to	ADP
hassl-3074	308	7	several	several	ADJ
hassl-3074	308	8	factors	factor	NOUN
hassl-3074	308	9	including	include	VERB
hassl-3074	308	10	the	the	DET
hassl-3074	308	11	quality	quality	NOUN
hassl-3074	308	12	of	of	ADP
hassl-3074	308	13	human	human	ADJ
hassl-3074	308	14	resources	resource	NOUN
hassl-3074	308	15	,	,	PUNCT
hassl-3074	308	16	infrastructure	infrastructure	NOUN
hassl-3074	308	17	facilities	facility	NOUN
hassl-3074	308	18	,	,	PUNCT
hassl-3074	308	19	regulatory	regulatory	ADJ
hassl-3074	308	20	systems	system	NOUN
hassl-3074	308	21	,	,	PUNCT
hassl-3074	308	22	and	and	CCONJ
hassl-3074	308	23	local	local	ADJ
hassl-3074	308	24	government	government	NOUN
hassl-3074	308	25	policies	policy	NOUN
hassl-3074	308	26	(	(	PUNCT
hassl-3074	308	27	ratnadila	ratnadila	NOUN
hassl-3074	308	28	,	,	PUNCT
hassl-3074	308	29	2018	2018	NUM
hassl-3074	308	30	)	)	PUNCT
hassl-3074	308	31	.	.	PUNCT
hassl-3074	309	1	related	relate	VERB
hassl-3074	309	2	to	to	ADP
hassl-3074	309	3	this	this	PRON
hassl-3074	309	4	,	,	PUNCT
hassl-3074	309	5	the	the	DET
hassl-3074	309	6	local	local	ADJ
hassl-3074	309	7	government	government	NOUN
hassl-3074	309	8	needs	need	VERB
hassl-3074	309	9	to	to	PART
hassl-3074	309	10	try	try	VERB
hassl-3074	309	11	to	to	PART
hassl-3074	309	12	overcome	overcome	VERB
hassl-3074	309	13	these	these	DET
hassl-3074	309	14	problems	problem	NOUN
hassl-3074	309	15	before	before	ADP
hassl-3074	309	16	deciding	decide	VERB
hassl-3074	309	17	to	to	PART
hassl-3074	309	18	conduct	conduct	VERB
hassl-3074	309	19	a	a	DET
hassl-3074	309	20	comparative	comparative	ADJ
hassl-3074	309	21	study	study	NOUN
hassl-3074	309	22	in	in	ADP
hassl-3074	309	23	other	other	ADJ
hassl-3074	309	24	regions	region	NOUN
hassl-3074	309	25	.	.	PUNCT
hassl-3074	310	1	in	in	ADP
hassl-3074	310	2	this	this	DET
hassl-3074	310	3	regard	regard	NOUN
hassl-3074	310	4	,	,	PUNCT
hassl-3074	310	5	it	it	PRON
hassl-3074	310	6	is	be	AUX
hassl-3074	310	7	conclusive	conclusive	ADJ
hassl-3074	310	8	that	that	SCONJ
hassl-3074	310	9	there	there	PRON
hassl-3074	310	10	has	have	AUX
hassl-3074	310	11	not	not	PART
hassl-3074	310	12	been	be	AUX
hassl-3074	310	13	a	a	DET
hassl-3074	310	14	good	good	ADJ
hassl-3074	310	15	process	process	NOUN
hassl-3074	310	16	of	of	ADP
hassl-3074	310	17	mimetic	mimetic	ADJ
hassl-3074	310	18	pressure	pressure	NOUN
hassl-3074	310	19	of	of	ADP
hassl-3074	310	20	isomorphism	isomorphism	NOUN
hassl-3074	310	21	on	on	ADP
hassl-3074	310	22	the	the	DET
hassl-3074	310	23	implementation	implementation	NOUN
hassl-3074	310	24	of	of	ADP
hassl-3074	310	25	comparative	comparative	ADJ
hassl-3074	310	26	studies	study	NOUN
hassl-3074	310	27	between	between	ADP
hassl-3074	310	28	the	the	DET
hassl-3074	310	29	local	local	ADJ
hassl-3074	310	30	governments	government	NOUN
hassl-3074	310	31	with	with	ADP
hassl-3074	310	32	poor	poor	ADJ
hassl-3074	310	33	financial	financial	ADJ
hassl-3074	310	34	reports	report	NOUN
hassl-3074	310	35	to	to	ADP
hassl-3074	310	36	other	other	ADJ
hassl-3074	310	37	local	local	ADJ
hassl-3074	310	38	governments	government	NOUN
hassl-3074	310	39	with	with	ADP
hassl-3074	310	40	better	well	ADJ
hassl-3074	310	41	quality	quality	NOUN
hassl-3074	310	42	financial	financial	ADJ
hassl-3074	310	43	reports	report	NOUN
hassl-3074	310	44	.	.	PUNCT
hassl-3074	311	1	there	there	PRON
hassl-3074	311	2	are	be	VERB
hassl-3074	311	3	no	no	DET
hassl-3074	311	4	certain	certain	ADJ
hassl-3074	311	5	achievable	achievable	ADJ
hassl-3074	311	6	positive	positive	ADJ
hassl-3074	311	7	outcomes	outcome	NOUN
hassl-3074	311	8	of	of	ADP
hassl-3074	311	9	the	the	DET
hassl-3074	311	10	local	local	ADJ
hassl-3074	311	11	governments	government	NOUN
hassl-3074	311	12	that	that	PRON
hassl-3074	311	13	have	have	AUX
hassl-3074	311	14	participated	participate	VERB
hassl-3074	311	15	in	in	ADP
hassl-3074	311	16	comparative	comparative	ADJ
hassl-3074	311	17	studies	study	NOUN
hassl-3074	311	18	in	in	ADP
hassl-3074	311	19	the	the	DET
hassl-3074	311	20	improvement	improvement	NOUN
hassl-3074	311	21	in	in	ADP
hassl-3074	311	22	the	the	DET
hassl-3074	311	23	quality	quality	NOUN
hassl-3074	311	24	of	of	ADP
hassl-3074	311	25	their	their	PRON
hassl-3074	311	26	financial	financial	ADJ
hassl-3074	311	27	statements	statement	NOUN
hassl-3074	311	28	because	because	SCONJ
hassl-3074	311	29	the	the	DET
hassl-3074	311	30	comparative	comparative	ADJ
hassl-3074	311	31	study	study	NOUN
hassl-3074	311	32	activities	activity	NOUN
hassl-3074	311	33	do	do	AUX
hassl-3074	311	34	not	not	PART
hassl-3074	311	35	cause	cause	VERB
hassl-3074	311	36	a	a	DET
hassl-3074	311	37	local	local	ADJ
hassl-3074	311	38	government	government	NOUN
hassl-3074	311	39	to	to	PART
hassl-3074	311	40	take	take	VERB
hassl-3074	311	41	mimetic	mimetic	ADJ
hassl-3074	311	42	actions	action	NOUN
hassl-3074	311	43	(	(	PUNCT
hassl-3074	311	44	imitate	imitate	VERB
hassl-3074	311	45	)	)	PUNCT
hassl-3074	311	46	the	the	DET
hassl-3074	311	47	knowledge	knowledge	NOUN
hassl-3074	311	48	gained	gain	VERB
hassl-3074	311	49	to	to	PART
hassl-3074	311	50	make	make	VERB
hassl-3074	311	51	an	an	DET
hassl-3074	311	52	optimal	optimal	ADJ
hassl-3074	311	53	contribution	contribution	NOUN
hassl-3074	311	54	to	to	ADP
hassl-3074	311	55	the	the	DET
hassl-3074	311	56	region	region	NOUN
hassl-3074	311	57	.	.	PUNCT
hassl-3074	312	1	this	this	DET
hassl-3074	312	2	study	study	NOUN
hassl-3074	312	3	is	be	AUX
hassl-3074	312	4	in	in	ADP
hassl-3074	312	5	line	line	NOUN
hassl-3074	312	6	with	with	ADP
hassl-3074	312	7	trawardani	trawardani	NOUN
hassl-3074	312	8	,	,	PUNCT
hassl-3074	312	9	prasetya	prasetya	NOUN
hassl-3074	312	10	,	,	PUNCT
hassl-3074	312	11	and	and	CCONJ
hassl-3074	312	12	mayowan	mayowan	PROPN
hassl-3074	312	13	(	(	PUNCT
hassl-3074	312	14	2015	2015	NUM
hassl-3074	312	15	)	)	PUNCT
hassl-3074	312	16	who	who	PRON
hassl-3074	312	17	demonstrated	demonstrate	VERB
hassl-3074	312	18	that	that	SCONJ
hassl-3074	312	19	comparative	comparative	ADJ
hassl-3074	312	20	studies	study	NOUN
hassl-3074	312	21	do	do	AUX
hassl-3074	312	22	not	not	PART
hassl-3074	312	23	contribute	contribute	VERB
hassl-3074	312	24	positively	positively	ADV
hassl-3074	312	25	to	to	ADP
hassl-3074	312	26	the	the	DET
hassl-3074	312	27	quality	quality	NOUN
hassl-3074	312	28	of	of	ADP
hassl-3074	312	29	local	local	ADJ
hassl-3074	312	30	government	government	NOUN
hassl-3074	312	31	financial	financial	ADJ
hassl-3074	312	32	reports	report	NOUN
hassl-3074	312	33	,	,	PUNCT
hassl-3074	312	34	because	because	SCONJ
hassl-3074	312	35	comparative	comparative	ADJ
hassl-3074	312	36	studies	study	NOUN
hassl-3074	312	37	have	have	AUX
hassl-3074	312	38	not	not	PART
hassl-3074	312	39	been	be	AUX
hassl-3074	312	40	able	able	ADJ
hassl-3074	312	41	to	to	PART
hassl-3074	312	42	influence	influence	VERB
hassl-3074	312	43	the	the	DET
hassl-3074	312	44	work	work	NOUN
hassl-3074	312	45	ability	ability	NOUN
hassl-3074	312	46	of	of	ADP
hassl-3074	312	47	employees	employee	NOUN
hassl-3074	312	48	which	which	PRON
hassl-3074	312	49	has	have	VERB
hassl-3074	312	50	an	an	DET
hassl-3074	312	51	impact	impact	NOUN
hassl-3074	312	52	on	on	ADP
hassl-3074	312	53	improving	improve	VERB
hassl-3074	312	54	government	government	NOUN
hassl-3074	312	55	performance	performance	NOUN
hassl-3074	312	56	.	.	PUNCT
hassl-3074	313	1	therefore	therefore	ADV
hassl-3074	313	2	,	,	PUNCT
hassl-3074	313	3	it	it	PRON
hassl-3074	313	4	can	can	AUX
hassl-3074	313	5	be	be	AUX
hassl-3074	313	6	concluded	conclude	VERB
hassl-3074	313	7	that	that	SCONJ
hassl-3074	313	8	comparative	comparative	ADJ
hassl-3074	313	9	studies	study	NOUN
hassl-3074	313	10	conducted	conduct	VERB
hassl-3074	313	11	by	by	ADP
hassl-3074	313	12	local	local	ADJ
hassl-3074	313	13	governments	government	NOUN
hassl-3074	313	14	in	in	ADP
hassl-3074	313	15	indonesia	indonesia	PROPN
hassl-3074	313	16	have	have	AUX
hassl-3074	313	17	not	not	PART
hassl-3074	313	18	been	be	AUX
hassl-3074	313	19	able	able	ADJ
hassl-3074	313	20	to	to	PART
hassl-3074	313	21	improve	improve	VERB
hassl-3074	313	22	the	the	DET
hassl-3074	313	23	quality	quality	NOUN
hassl-3074	313	24	of	of	ADP
hassl-3074	313	25	local	local	ADJ
hassl-3074	313	26	government	government	NOUN
hassl-3074	313	27	financial	financial	ADJ
hassl-3074	313	28	statements	statement	NOUN
hassl-3074	313	29	.	.	PUNCT
hassl-3074	314	1	4.5.4	4.5.4	X
hassl-3074	314	2	.	.	PUNCT
hassl-3074	314	3	the	the	DET
hassl-3074	314	4	effect	effect	NOUN
hassl-3074	314	5	of	of	ADP
hassl-3074	314	6	educational	educational	ADJ
hassl-3074	314	7	background	background	NOUN
hassl-3074	314	8	of	of	ADP
hassl-3074	314	9	regional	regional	ADJ
hassl-3074	314	10	heads	head	NOUN
hassl-3074	314	11	on	on	ADP
hassl-3074	314	12	the	the	DET
hassl-3074	314	13	quality	quality	NOUN
hassl-3074	314	14	of	of	ADP
hassl-3074	314	15	local	local	ADJ
hassl-3074	314	16	government	government	NOUN
hassl-3074	314	17	financial	financial	ADJ
hassl-3074	314	18	statements	statement	NOUN
hassl-3074	314	19	the	the	DET
hassl-3074	314	20	hypothesis	hypothesis	NOUN
hassl-3074	314	21	testing	testing	NOUN
hassl-3074	314	22	proves	prove	VERB
hassl-3074	314	23	that	that	SCONJ
hassl-3074	314	24	the	the	DET
hassl-3074	314	25	educational	educational	ADJ
hassl-3074	314	26	background	background	NOUN
hassl-3074	314	27	of	of	ADP
hassl-3074	314	28	regional	regional	ADJ
hassl-3074	314	29	heads	head	NOUN
hassl-3074	314	30	was	be	AUX
hassl-3074	314	31	not	not	PART
hassl-3074	314	32	positively	positively	ADV
hassl-3074	314	33	correlated	correlate	VERB
hassl-3074	314	34	with	with	ADP
hassl-3074	314	35	the	the	DET
hassl-3074	314	36	quality	quality	NOUN
hassl-3074	314	37	of	of	ADP
hassl-3074	314	38	local	local	ADJ
hassl-3074	314	39	government	government	NOUN
hassl-3074	314	40	financial	financial	ADJ
hassl-3074	314	41	reports	report	NOUN
hassl-3074	314	42	based	base	VERB
hassl-3074	314	43	on	on	ADP
hassl-3074	314	44	the	the	DET
hassl-3074	314	45	p	p	NOUN
hassl-3074	314	46	-	-	PUNCT
hassl-3074	314	47	value	value	NOUN
hassl-3074	314	48	of	of	ADP
hassl-3074	314	49	0.812	0.812	NUM
hassl-3074	314	50	,	,	PUNCT
hassl-3074	314	51	which	which	PRON
hassl-3074	314	52	was	be	AUX
hassl-3074	314	53	greater	great	ADJ
hassl-3074	314	54	than	than	ADP
hassl-3074	314	55	the	the	DET
hassl-3074	314	56	humanities	humanity	NOUN
hassl-3074	314	57	and	and	CCONJ
hassl-3074	314	58	social	social	ADJ
hassl-3074	314	59	sciences	science	NOUN
hassl-3074	314	60	letters	letter	NOUN
hassl-3074	314	61	,	,	PUNCT
hassl-3074	314	62	2022	2022	NUM
hassl-3074	314	63	,	,	PUNCT
hassl-3074	314	64	10(3	10(3	NUM
hassl-3074	314	65	):	):	PUNCT
hassl-3074	314	66	336	336	NUM
hassl-3074	314	67	-	-	SYM
hassl-3074	314	68	355	355	NUM
hassl-3074	314	69	349	349	NUM
hassl-3074	314	70	©	©	PROPN
hassl-3074	314	71	2022	2022	NUM
hassl-3074	314	72	conscientia	conscientia	PROPN
hassl-3074	314	73	beam	beam	PROPN
hassl-3074	314	74	.	.	PUNCT
hassl-3074	315	1	all	all	DET
hassl-3074	315	2	rights	right	NOUN
hassl-3074	315	3	reserved	reserve	VERB
hassl-3074	315	4	.	.	PUNCT
hassl-3074	316	1	alpha	alpha	NOUN
hassl-3074	316	2	value	value	NOUN
hassl-3074	316	3	of	of	ADP
hassl-3074	316	4	0.05	0.05	NUM
hassl-3074	316	5	and	and	CCONJ
hassl-3074	316	6	the	the	DET
hassl-3074	316	7	different	different	ADJ
hassl-3074	316	8	direction	direction	NOUN
hassl-3074	316	9	of	of	ADP
hassl-3074	316	10	the	the	DET
hassl-3074	316	11	coefficient	coefficient	NOUN
hassl-3074	316	12	.	.	PUNCT
hassl-3074	317	1	this	this	DET
hassl-3074	317	2	result	result	NOUN
hassl-3074	317	3	indicates	indicate	VERB
hassl-3074	317	4	that	that	SCONJ
hassl-3074	317	5	a	a	DET
hassl-3074	317	6	higher	high	ADJ
hassl-3074	317	7	educational	educational	ADJ
hassl-3074	317	8	level	level	NOUN
hassl-3074	317	9	of	of	ADP
hassl-3074	317	10	the	the	DET
hassl-3074	317	11	regional	regional	ADJ
hassl-3074	317	12	heads	head	NOUN
hassl-3074	317	13	does	do	AUX
hassl-3074	317	14	not	not	PART
hassl-3074	317	15	correspond	correspond	VERB
hassl-3074	317	16	to	to	ADP
hassl-3074	317	17	their	their	PRON
hassl-3074	317	18	ability	ability	NOUN
hassl-3074	317	19	in	in	ADP
hassl-3074	317	20	preparing	prepare	VERB
hassl-3074	317	21	good	good	ADJ
hassl-3074	317	22	quality	quality	NOUN
hassl-3074	317	23	local	local	ADJ
hassl-3074	317	24	government	government	NOUN
hassl-3074	317	25	financial	financial	ADJ
hassl-3074	317	26	statements	statement	NOUN
hassl-3074	317	27	.	.	PUNCT
hassl-3074	318	1	it	it	PRON
hassl-3074	318	2	was	be	AUX
hassl-3074	318	3	assumed	assume	VERB
hassl-3074	318	4	that	that	SCONJ
hassl-3074	318	5	the	the	DET
hassl-3074	318	6	higher	high	ADJ
hassl-3074	318	7	is	be	AUX
hassl-3074	318	8	the	the	DET
hassl-3074	318	9	educational	educational	ADJ
hassl-3074	318	10	level	level	NOUN
hassl-3074	318	11	of	of	ADP
hassl-3074	318	12	the	the	DET
hassl-3074	318	13	regional	regional	ADJ
hassl-3074	318	14	heads	head	NOUN
hassl-3074	318	15	,	,	PUNCT
hassl-3074	318	16	the	the	DET
hassl-3074	318	17	better	well	ADJ
hassl-3074	318	18	is	be	AUX
hassl-3074	318	19	their	their	PRON
hassl-3074	318	20	ability	ability	NOUN
hassl-3074	318	21	in	in	ADP
hassl-3074	318	22	managing	manage	VERB
hassl-3074	318	23	the	the	DET
hassl-3074	318	24	region	region	NOUN
hassl-3074	318	25	,	,	PUNCT
hassl-3074	318	26	including	include	VERB
hassl-3074	318	27	in	in	ADP
hassl-3074	318	28	preparing	prepare	VERB
hassl-3074	318	29	regional	regional	ADJ
hassl-3074	318	30	financial	financial	ADJ
hassl-3074	318	31	statements	statement	NOUN
hassl-3074	318	32	.	.	PUNCT
hassl-3074	319	1	however	however	ADV
hassl-3074	319	2	,	,	PUNCT
hassl-3074	319	3	this	this	DET
hassl-3074	319	4	study	study	NOUN
hassl-3074	319	5	revealed	reveal	VERB
hassl-3074	319	6	that	that	SCONJ
hassl-3074	319	7	the	the	DET
hassl-3074	319	8	educational	educational	ADJ
hassl-3074	319	9	background	background	NOUN
hassl-3074	319	10	of	of	ADP
hassl-3074	319	11	regional	regional	ADJ
hassl-3074	319	12	heads	head	NOUN
hassl-3074	319	13	did	do	AUX
hassl-3074	319	14	not	not	PART
hassl-3074	319	15	cause	cause	VERB
hassl-3074	319	16	any	any	DET
hassl-3074	319	17	considerable	considerable	ADJ
hassl-3074	319	18	effect	effect	NOUN
hassl-3074	319	19	on	on	ADP
hassl-3074	319	20	the	the	DET
hassl-3074	319	21	quality	quality	NOUN
hassl-3074	319	22	of	of	ADP
hassl-3074	319	23	financial	financial	ADJ
hassl-3074	319	24	statements	statement	NOUN
hassl-3074	319	25	.	.	PUNCT
hassl-3074	320	1	this	this	PRON
hassl-3074	320	2	is	be	AUX
hassl-3074	320	3	likely	likely	ADJ
hassl-3074	320	4	because	because	SCONJ
hassl-3074	320	5	regional	regional	ADJ
hassl-3074	320	6	heads	head	NOUN
hassl-3074	320	7	who	who	PRON
hassl-3074	320	8	have	have	VERB
hassl-3074	320	9	higher	high	ADJ
hassl-3074	320	10	education	education	NOUN
hassl-3074	320	11	do	do	AUX
hassl-3074	320	12	not	not	PART
hassl-3074	320	13	have	have	VERB
hassl-3074	320	14	a	a	DET
hassl-3074	320	15	degree	degree	NOUN
hassl-3074	320	16	and	and	CCONJ
hassl-3074	320	17	proficiency	proficiency	NOUN
hassl-3074	320	18	in	in	ADP
hassl-3074	320	19	accounting	accounting	NOUN
hassl-3074	320	20	,	,	PUNCT
hassl-3074	320	21	business	business	NOUN
hassl-3074	320	22	,	,	PUNCT
hassl-3074	320	23	or	or	CCONJ
hassl-3074	320	24	economic	economic	ADJ
hassl-3074	320	25	education	education	NOUN
hassl-3074	320	26	background	background	NOUN
hassl-3074	320	27	,	,	PUNCT
hassl-3074	320	28	which	which	PRON
hassl-3074	320	29	makes	make	VERB
hassl-3074	320	30	them	they	PRON
hassl-3074	320	31	have	have	VERB
hassl-3074	320	32	a	a	DET
hassl-3074	320	33	low	low	ADJ
hassl-3074	320	34	level	level	NOUN
hassl-3074	320	35	of	of	ADP
hassl-3074	320	36	understanding	understand	VERB
hassl-3074	320	37	the	the	DET
hassl-3074	320	38	preparation	preparation	NOUN
hassl-3074	320	39	and	and	CCONJ
hassl-3074	320	40	presentation	presentation	NOUN
hassl-3074	320	41	of	of	ADP
hassl-3074	320	42	correct	correct	ADJ
hassl-3074	320	43	financial	financial	ADJ
hassl-3074	320	44	statements	statement	NOUN
hassl-3074	320	45	.	.	PUNCT
hassl-3074	321	1	on	on	ADP
hassl-3074	321	2	this	this	DET
hassl-3074	321	3	basis	basis	NOUN
hassl-3074	321	4	,	,	PUNCT
hassl-3074	321	5	regional	regional	ADJ
hassl-3074	321	6	heads	head	NOUN
hassl-3074	321	7	who	who	PRON
hassl-3074	321	8	have	have	VERB
hassl-3074	321	9	higher	high	ADJ
hassl-3074	321	10	educational	educational	ADJ
hassl-3074	321	11	backgrounds	background	NOUN
hassl-3074	321	12	do	do	AUX
hassl-3074	321	13	not	not	PART
hassl-3074	321	14	necessarily	necessarily	ADV
hassl-3074	321	15	have	have	VERB
hassl-3074	321	16	a	a	DET
hassl-3074	321	17	better	well	ADJ
hassl-3074	321	18	understanding	understanding	NOUN
hassl-3074	321	19	of	of	ADP
hassl-3074	321	20	the	the	DET
hassl-3074	321	21	government	government	NOUN
hassl-3074	321	22	administration	administration	NOUN
hassl-3074	321	23	,	,	PUNCT
hassl-3074	321	24	especially	especially	ADV
hassl-3074	321	25	related	relate	VERB
hassl-3074	321	26	to	to	ADP
hassl-3074	321	27	financial	financial	ADJ
hassl-3074	321	28	statements	statement	NOUN
hassl-3074	321	29	.	.	PUNCT
hassl-3074	322	1	based	base	VERB
hassl-3074	322	2	on	on	ADP
hassl-3074	322	3	institutional	institutional	ADJ
hassl-3074	322	4	theory	theory	NOUN
hassl-3074	322	5	,	,	PUNCT
hassl-3074	322	6	the	the	DET
hassl-3074	322	7	educational	educational	ADJ
hassl-3074	322	8	background	background	NOUN
hassl-3074	322	9	of	of	ADP
hassl-3074	322	10	regional	regional	ADJ
hassl-3074	322	11	heads	head	NOUN
hassl-3074	322	12	is	be	AUX
hassl-3074	322	13	classified	classify	VERB
hassl-3074	322	14	as	as	ADP
hassl-3074	322	15	normative	normative	ADJ
hassl-3074	322	16	isomorphism	isomorphism	NOUN
hassl-3074	322	17	pressure	pressure	NOUN
hassl-3074	322	18	because	because	SCONJ
hassl-3074	322	19	regional	regional	ADJ
hassl-3074	322	20	heads	head	NOUN
hassl-3074	322	21	’	'	PUNCT
hassl-3074	322	22	education	education	NOUN
hassl-3074	322	23	plays	play	VERB
hassl-3074	322	24	a	a	DET
hassl-3074	322	25	professional	professional	ADJ
hassl-3074	322	26	role	role	NOUN
hassl-3074	322	27	in	in	ADP
hassl-3074	322	28	the	the	DET
hassl-3074	322	29	attempt	attempt	NOUN
hassl-3074	322	30	of	of	ADP
hassl-3074	322	31	adoption	adoption	NOUN
hassl-3074	322	32	of	of	ADP
hassl-3074	322	33	standard	standard	ADJ
hassl-3074	322	34	practices	practice	NOUN
hassl-3074	322	35	as	as	SCONJ
hassl-3074	322	36	required	require	VERB
hassl-3074	322	37	.	.	PUNCT
hassl-3074	323	1	logically	logically	ADV
hassl-3074	323	2	,	,	PUNCT
hassl-3074	323	3	the	the	DET
hassl-3074	323	4	regional	regional	ADJ
hassl-3074	323	5	heads	head	NOUN
hassl-3074	323	6	play	play	VERB
hassl-3074	323	7	an	an	DET
hassl-3074	323	8	essential	essential	ADJ
hassl-3074	323	9	role	role	NOUN
hassl-3074	323	10	in	in	ADP
hassl-3074	323	11	influencing	influence	VERB
hassl-3074	323	12	the	the	DET
hassl-3074	323	13	preparation	preparation	NOUN
hassl-3074	323	14	and	and	CCONJ
hassl-3074	323	15	presentation	presentation	NOUN
hassl-3074	323	16	of	of	ADP
hassl-3074	323	17	local	local	ADJ
hassl-3074	323	18	government	government	NOUN
hassl-3074	323	19	financial	financial	ADJ
hassl-3074	323	20	statements	statement	NOUN
hassl-3074	323	21	,	,	PUNCT
hassl-3074	323	22	because	because	SCONJ
hassl-3074	323	23	a	a	DET
hassl-3074	323	24	higher	high	ADJ
hassl-3074	323	25	level	level	NOUN
hassl-3074	323	26	of	of	ADP
hassl-3074	323	27	education	education	NOUN
hassl-3074	323	28	will	will	AUX
hassl-3074	323	29	help	help	VERB
hassl-3074	323	30	them	they	PRON
hassl-3074	323	31	to	to	PART
hassl-3074	323	32	know	know	VERB
hassl-3074	323	33	and	and	CCONJ
hassl-3074	323	34	understand	understand	VERB
hassl-3074	323	35	the	the	DET
hassl-3074	323	36	preparation	preparation	NOUN
hassl-3074	323	37	of	of	ADP
hassl-3074	323	38	quality	quality	NOUN
hassl-3074	323	39	regional	regional	ADJ
hassl-3074	323	40	financial	financial	ADJ
hassl-3074	323	41	statements	statement	NOUN
hassl-3074	323	42	.	.	PUNCT
hassl-3074	324	1	the	the	DET
hassl-3074	324	2	results	result	NOUN
hassl-3074	324	3	of	of	ADP
hassl-3074	324	4	this	this	DET
hassl-3074	324	5	study	study	NOUN
hassl-3074	324	6	are	be	AUX
hassl-3074	324	7	not	not	PART
hassl-3074	324	8	in	in	ADP
hassl-3074	324	9	line	line	NOUN
hassl-3074	324	10	with	with	ADP
hassl-3074	324	11	the	the	DET
hassl-3074	324	12	researchers	researcher	NOUN
hassl-3074	324	13	’	’	PART
hassl-3074	324	14	expectations	expectation	NOUN
hassl-3074	324	15	that	that	SCONJ
hassl-3074	324	16	regional	regional	ADJ
hassl-3074	324	17	heads	head	NOUN
hassl-3074	324	18	who	who	PRON
hassl-3074	324	19	have	have	VERB
hassl-3074	324	20	higher	high	ADJ
hassl-3074	324	21	education	education	NOUN
hassl-3074	324	22	levels	level	NOUN
hassl-3074	324	23	will	will	AUX
hassl-3074	324	24	be	be	AUX
hassl-3074	324	25	better	well	ADJ
hassl-3074	324	26	at	at	ADP
hassl-3074	324	27	producing	produce	VERB
hassl-3074	324	28	quality	quality	NOUN
hassl-3074	324	29	financial	financial	ADJ
hassl-3074	324	30	statements	statement	NOUN
hassl-3074	324	31	.	.	PUNCT
hassl-3074	325	1	a	a	DET
hassl-3074	325	2	different	different	ADJ
hassl-3074	325	3	result	result	NOUN
hassl-3074	325	4	,	,	PUNCT
hassl-3074	325	5	however	however	ADV
hassl-3074	325	6	,	,	PUNCT
hassl-3074	325	7	was	be	AUX
hassl-3074	325	8	revealed	reveal	VERB
hassl-3074	325	9	by	by	ADP
hassl-3074	325	10	jaenudin	jaenudin	VERB
hassl-3074	325	11	and	and	CCONJ
hassl-3074	325	12	chairunisa	chairunisa	NOUN
hassl-3074	325	13	(	(	PUNCT
hassl-3074	325	14	2015	2015	NUM
hassl-3074	325	15	)	)	PUNCT
hassl-3074	325	16	who	who	PRON
hassl-3074	325	17	stated	state	VERB
hassl-3074	325	18	that	that	SCONJ
hassl-3074	325	19	the	the	DET
hassl-3074	325	20	higher	high	ADJ
hassl-3074	325	21	level	level	NOUN
hassl-3074	325	22	of	of	ADP
hassl-3074	325	23	education	education	NOUN
hassl-3074	325	24	of	of	ADP
hassl-3074	325	25	leaders	leader	NOUN
hassl-3074	325	26	is	be	AUX
hassl-3074	325	27	positively	positively	ADV
hassl-3074	325	28	correlated	correlate	VERB
hassl-3074	325	29	with	with	ADP
hassl-3074	325	30	the	the	DET
hassl-3074	325	31	quality	quality	NOUN
hassl-3074	325	32	of	of	ADP
hassl-3074	325	33	local	local	ADJ
hassl-3074	325	34	government	government	NOUN
hassl-3074	325	35	financial	financial	ADJ
hassl-3074	325	36	reports	report	NOUN
hassl-3074	325	37	because	because	SCONJ
hassl-3074	325	38	they	they	PRON
hassl-3074	325	39	can	can	AUX
hassl-3074	325	40	improve	improve	VERB
hassl-3074	325	41	the	the	DET
hassl-3074	325	42	performance	performance	NOUN
hassl-3074	325	43	of	of	ADP
hassl-3074	325	44	the	the	DET
hassl-3074	325	45	employees	employee	NOUN
hassl-3074	325	46	working	work	VERB
hassl-3074	325	47	in	in	ADP
hassl-3074	325	48	the	the	DET
hassl-3074	325	49	financial	financial	ADJ
hassl-3074	325	50	section	section	NOUN
hassl-3074	325	51	.	.	PUNCT
hassl-3074	326	1	in	in	ADP
hassl-3074	326	2	this	this	DET
hassl-3074	326	3	way	way	NOUN
hassl-3074	326	4	,	,	PUNCT
hassl-3074	326	5	the	the	DET
hassl-3074	326	6	improvement	improvement	NOUN
hassl-3074	326	7	in	in	ADP
hassl-3074	326	8	the	the	DET
hassl-3074	326	9	performance	performance	NOUN
hassl-3074	326	10	of	of	ADP
hassl-3074	326	11	employees	employee	NOUN
hassl-3074	326	12	in	in	ADP
hassl-3074	326	13	the	the	DET
hassl-3074	326	14	financial	financial	ADJ
hassl-3074	326	15	section	section	NOUN
hassl-3074	326	16	can	can	AUX
hassl-3074	326	17	produce	produce	VERB
hassl-3074	326	18	good	good	ADJ
hassl-3074	326	19	quality	quality	NOUN
hassl-3074	326	20	financial	financial	ADJ
hassl-3074	326	21	statements	statement	NOUN
hassl-3074	326	22	.	.	PUNCT
hassl-3074	327	1	a	a	DET
hassl-3074	327	2	research	research	NOUN
hassl-3074	327	3	by	by	ADP
hassl-3074	327	4	wungow	wungow	PROPN
hassl-3074	327	5	et	et	PROPN
hassl-3074	327	6	al	al	PROPN
hassl-3074	327	7	.	.	PUNCT
hassl-3074	328	1	(	(	PUNCT
hassl-3074	328	2	2016	2016	NUM
hassl-3074	328	3	)	)	PUNCT
hassl-3074	328	4	demonstrated	demonstrate	VERB
hassl-3074	328	5	that	that	SCONJ
hassl-3074	328	6	not	not	PART
hassl-3074	328	7	all	all	DET
hassl-3074	328	8	employees	employee	NOUN
hassl-3074	328	9	who	who	PRON
hassl-3074	328	10	have	have	VERB
hassl-3074	328	11	a	a	DET
hassl-3074	328	12	high	high	ADJ
hassl-3074	328	13	level	level	NOUN
hassl-3074	328	14	of	of	ADP
hassl-3074	328	15	education	education	NOUN
hassl-3074	328	16	can	can	AUX
hassl-3074	328	17	understand	understand	VERB
hassl-3074	328	18	and	and	CCONJ
hassl-3074	328	19	have	have	VERB
hassl-3074	328	20	the	the	DET
hassl-3074	328	21	ability	ability	NOUN
hassl-3074	328	22	to	to	PART
hassl-3074	328	23	solve	solve	VERB
hassl-3074	328	24	problems	problem	NOUN
hassl-3074	328	25	in	in	ADP
hassl-3074	328	26	regional	regional	ADJ
hassl-3074	328	27	financial	financial	ADJ
hassl-3074	328	28	statements	statement	NOUN
hassl-3074	328	29	because	because	SCONJ
hassl-3074	328	30	many	many	ADJ
hassl-3074	328	31	employees	employee	NOUN
hassl-3074	328	32	in	in	ADP
hassl-3074	328	33	each	each	DET
hassl-3074	328	34	regional	regional	ADJ
hassl-3074	328	35	work	work	NOUN
hassl-3074	328	36	unit	unit	NOUN
hassl-3074	328	37	are	be	AUX
hassl-3074	328	38	placed	place	VERB
hassl-3074	328	39	not	not	PART
hassl-3074	328	40	under	under	ADP
hassl-3074	328	41	their	their	PRON
hassl-3074	328	42	field	field	NOUN
hassl-3074	328	43	of	of	ADP
hassl-3074	328	44	expertise	expertise	NOUN
hassl-3074	328	45	,	,	PUNCT
hassl-3074	328	46	not	not	PART
hassl-3074	328	47	to	to	PART
hassl-3074	328	48	mention	mention	VERB
hassl-3074	328	49	the	the	DET
hassl-3074	328	50	lack	lack	NOUN
hassl-3074	328	51	of	of	ADP
hassl-3074	328	52	employees	employee	NOUN
hassl-3074	328	53	with	with	ADP
hassl-3074	328	54	the	the	DET
hassl-3074	328	55	backgrounds	background	NOUN
hassl-3074	328	56	of	of	ADP
hassl-3074	328	57	accounting	accounting	NOUN
hassl-3074	328	58	as	as	SCONJ
hassl-3074	328	59	required	require	VERB
hassl-3074	328	60	for	for	ADP
hassl-3074	328	61	the	the	DET
hassl-3074	328	62	position	position	NOUN
hassl-3074	328	63	in	in	ADP
hassl-3074	328	64	the	the	DET
hassl-3074	328	65	financial	financial	ADJ
hassl-3074	328	66	sectors	sector	NOUN
hassl-3074	328	67	.	.	PUNCT
hassl-3074	329	1	employees	employee	NOUN
hassl-3074	329	2	with	with	ADP
hassl-3074	329	3	accounting	accounting	NOUN
hassl-3074	329	4	backgrounds	background	NOUN
hassl-3074	329	5	generally	generally	ADV
hassl-3074	329	6	have	have	VERB
hassl-3074	329	7	a	a	DET
hassl-3074	329	8	good	good	ADJ
hassl-3074	329	9	understanding	understanding	NOUN
hassl-3074	329	10	of	of	ADP
hassl-3074	329	11	accounting	accounting	NOUN
hassl-3074	329	12	and	and	CCONJ
hassl-3074	329	13	financial	financial	ADJ
hassl-3074	329	14	reporting	reporting	NOUN
hassl-3074	329	15	.	.	PUNCT
hassl-3074	330	1	a	a	DET
hassl-3074	330	2	person	person	NOUN
hassl-3074	330	3	is	be	AUX
hassl-3074	330	4	said	say	VERB
hassl-3074	330	5	to	to	PART
hassl-3074	330	6	have	have	VERB
hassl-3074	330	7	a	a	DET
hassl-3074	330	8	good	good	ADJ
hassl-3074	330	9	understanding	understanding	NOUN
hassl-3074	330	10	of	of	ADP
hassl-3074	330	11	accounting	accounting	NOUN
hassl-3074	330	12	if	if	SCONJ
hassl-3074	330	13	he	he	PRON
hassl-3074	330	14	/	/	SYM
hassl-3074	330	15	she	she	PRON
hassl-3074	330	16	understands	understand	VERB
hassl-3074	330	17	the	the	DET
hassl-3074	330	18	process	process	NOUN
hassl-3074	330	19	to	to	PART
hassl-3074	330	20	carry	carry	VERB
hassl-3074	330	21	out	out	ADP
hassl-3074	330	22	a	a	DET
hassl-3074	330	23	good	good	ADJ
hassl-3074	330	24	accounting	accounting	NOUN
hassl-3074	330	25	to	to	PART
hassl-3074	330	26	prepare	prepare	VERB
hassl-3074	330	27	for	for	ADP
hassl-3074	330	28	a	a	DET
hassl-3074	330	29	proper	proper	ADJ
hassl-3074	330	30	financial	financial	ADJ
hassl-3074	330	31	statement	statement	NOUN
hassl-3074	330	32	that	that	PRON
hassl-3074	330	33	meets	meet	VERB
hassl-3074	330	34	the	the	DET
hassl-3074	330	35	principles	principle	NOUN
hassl-3074	330	36	and	and	CCONJ
hassl-3074	330	37	standards	standard	NOUN
hassl-3074	330	38	of	of	ADP
hassl-3074	330	39	financial	financial	ADJ
hassl-3074	330	40	statements	statement	NOUN
hassl-3074	330	41	as	as	SCONJ
hassl-3074	330	42	stipulated	stipulate	VERB
hassl-3074	330	43	in	in	ADP
hassl-3074	330	44	the	the	DET
hassl-3074	330	45	regulations	regulation	NOUN
hassl-3074	330	46	(	(	PUNCT
hassl-3074	330	47	laws	law	NOUN
hassl-3074	330	48	)	)	PUNCT
hassl-3074	330	49	.	.	PUNCT
hassl-3074	331	1	the	the	DET
hassl-3074	331	2	results	result	NOUN
hassl-3074	331	3	of	of	ADP
hassl-3074	331	4	this	this	DET
hassl-3074	331	5	study	study	NOUN
hassl-3074	331	6	are	be	AUX
hassl-3074	331	7	in	in	ADP
hassl-3074	331	8	line	line	NOUN
hassl-3074	331	9	with	with	ADP
hassl-3074	331	10	research	research	NOUN
hassl-3074	331	11	by	by	ADP
hassl-3074	331	12	hanifah	hanifah	NOUN
hassl-3074	331	13	,	,	PUNCT
hassl-3074	331	14	sarpingah	sarpingah	NOUN
hassl-3074	331	15	,	,	PUNCT
hassl-3074	331	16	and	and	CCONJ
hassl-3074	331	17	putra	putra	PROPN
hassl-3074	331	18	(	(	PUNCT
hassl-3074	331	19	2020	2020	NUM
hassl-3074	331	20	)	)	PUNCT
hassl-3074	331	21	which	which	PRON
hassl-3074	331	22	states	state	VERB
hassl-3074	331	23	that	that	SCONJ
hassl-3074	331	24	the	the	DET
hassl-3074	331	25	latest	late	ADJ
hassl-3074	331	26	education	education	NOUN
hassl-3074	331	27	of	of	ADP
hassl-3074	331	28	regional	regional	ADJ
hassl-3074	331	29	heads	head	NOUN
hassl-3074	331	30	does	do	AUX
hassl-3074	331	31	not	not	PART
hassl-3074	331	32	affect	affect	VERB
hassl-3074	331	33	the	the	DET
hassl-3074	331	34	quality	quality	NOUN
hassl-3074	331	35	of	of	ADP
hassl-3074	331	36	local	local	ADJ
hassl-3074	331	37	government	government	NOUN
hassl-3074	331	38	financial	financial	ADJ
hassl-3074	331	39	statements	statement	NOUN
hassl-3074	331	40	.	.	PUNCT
hassl-3074	332	1	4.5.5	4.5.5	X
hassl-3074	332	2	.	.	PUNCT
hassl-3074	333	1	the	the	DET
hassl-3074	333	2	effect	effect	NOUN
hassl-3074	333	3	of	of	ADP
hassl-3074	333	4	urbanization	urbanization	NOUN
hassl-3074	333	5	level	level	NOUN
hassl-3074	333	6	on	on	ADP
hassl-3074	333	7	the	the	DET
hassl-3074	333	8	quality	quality	NOUN
hassl-3074	333	9	of	of	ADP
hassl-3074	333	10	local	local	ADJ
hassl-3074	333	11	government	government	NOUN
hassl-3074	333	12	financial	financial	ADJ
hassl-3074	333	13	statements	statement	NOUN
hassl-3074	333	14	the	the	DET
hassl-3074	333	15	hypothesis	hypothesis	NOUN
hassl-3074	333	16	testing	testing	NOUN
hassl-3074	333	17	proves	prove	VERB
hassl-3074	333	18	that	that	SCONJ
hassl-3074	333	19	the	the	DET
hassl-3074	333	20	urbanization	urbanization	NOUN
hassl-3074	333	21	level	level	NOUN
hassl-3074	333	22	was	be	AUX
hassl-3074	333	23	not	not	PART
hassl-3074	333	24	positively	positively	ADV
hassl-3074	333	25	correlated	correlate	VERB
hassl-3074	333	26	with	with	ADP
hassl-3074	333	27	the	the	DET
hassl-3074	333	28	quality	quality	NOUN
hassl-3074	333	29	of	of	ADP
hassl-3074	333	30	local	local	ADJ
hassl-3074	333	31	government	government	NOUN
hassl-3074	333	32	financial	financial	ADJ
hassl-3074	333	33	reports	report	NOUN
hassl-3074	333	34	based	base	VERB
hassl-3074	333	35	on	on	ADP
hassl-3074	333	36	the	the	DET
hassl-3074	333	37	p	p	NOUN
hassl-3074	333	38	-	-	PUNCT
hassl-3074	333	39	value	value	NOUN
hassl-3074	333	40	of	of	ADP
hassl-3074	333	41	0.822	0.822	NUM
hassl-3074	333	42	,	,	PUNCT
hassl-3074	333	43	which	which	PRON
hassl-3074	333	44	was	be	AUX
hassl-3074	333	45	greater	great	ADJ
hassl-3074	333	46	than	than	ADP
hassl-3074	333	47	the	the	DET
hassl-3074	333	48	alpha	alpha	NOUN
hassl-3074	333	49	value	value	NOUN
hassl-3074	333	50	of	of	ADP
hassl-3074	333	51	0.05	0.05	NUM
hassl-3074	333	52	.	.	PUNCT
hassl-3074	334	1	the	the	DET
hassl-3074	334	2	results	result	NOUN
hassl-3074	334	3	of	of	ADP
hassl-3074	334	4	this	this	DET
hassl-3074	334	5	test	test	NOUN
hassl-3074	334	6	are	be	AUX
hassl-3074	334	7	not	not	PART
hassl-3074	334	8	in	in	ADP
hassl-3074	334	9	line	line	NOUN
hassl-3074	334	10	with	with	ADP
hassl-3074	334	11	the	the	DET
hassl-3074	334	12	researchers	researcher	NOUN
hassl-3074	334	13	’	’	PART
hassl-3074	334	14	expectations	expectation	NOUN
hassl-3074	334	15	that	that	SCONJ
hassl-3074	334	16	urban	urban	ADJ
hassl-3074	334	17	areas	area	NOUN
hassl-3074	334	18	will	will	AUX
hassl-3074	334	19	produce	produce	VERB
hassl-3074	334	20	good	good	ADJ
hassl-3074	334	21	quality	quality	NOUN
hassl-3074	334	22	financial	financial	ADJ
hassl-3074	334	23	reports	report	NOUN
hassl-3074	334	24	.	.	PUNCT
hassl-3074	335	1	it	it	PRON
hassl-3074	335	2	was	be	AUX
hassl-3074	335	3	assumed	assume	VERB
hassl-3074	335	4	that	that	SCONJ
hassl-3074	335	5	the	the	DET
hassl-3074	335	6	local	local	ADJ
hassl-3074	335	7	governments	government	NOUN
hassl-3074	335	8	with	with	ADP
hassl-3074	335	9	a	a	DET
hassl-3074	335	10	higher	high	ADJ
hassl-3074	335	11	level	level	NOUN
hassl-3074	335	12	of	of	ADP
hassl-3074	335	13	urbanization	urbanization	NOUN
hassl-3074	335	14	would	would	AUX
hassl-3074	335	15	produce	produce	VERB
hassl-3074	335	16	a	a	DET
hassl-3074	335	17	better	well	ADJ
hassl-3074	335	18	quality	quality	NOUN
hassl-3074	335	19	of	of	ADP
hassl-3074	335	20	financial	financial	ADJ
hassl-3074	335	21	reports	report	NOUN
hassl-3074	335	22	given	give	VERB
hassl-3074	335	23	the	the	DET
hassl-3074	335	24	higher	high	ADJ
hassl-3074	335	25	level	level	NOUN
hassl-3074	335	26	of	of	ADP
hassl-3074	335	27	political	political	ADJ
hassl-3074	335	28	,	,	PUNCT
hassl-3074	335	29	social	social	ADJ
hassl-3074	335	30	,	,	PUNCT
hassl-3074	335	31	and	and	CCONJ
hassl-3074	335	32	economic	economic	ADJ
hassl-3074	335	33	reform	reform	NOUN
hassl-3074	335	34	agendas	agenda	NOUN
hassl-3074	335	35	and	and	CCONJ
hassl-3074	335	36	development	development	NOUN
hassl-3074	335	37	programs	program	NOUN
hassl-3074	335	38	as	as	ADP
hassl-3074	335	39	compared	compare	VERB
hassl-3074	335	40	to	to	ADP
hassl-3074	335	41	non	non	ADJ
hassl-3074	335	42	-	-	ADJ
hassl-3074	335	43	urban	urban	ADJ
hassl-3074	335	44	areas	area	NOUN
hassl-3074	335	45	(	(	PUNCT
hassl-3074	335	46	bambang	bambang	PROPN
hassl-3074	335	47	,	,	PUNCT
hassl-3074	335	48	pusparini	pusparini	PROPN
hassl-3074	335	49	,	,	PUNCT
hassl-3074	335	50	&	&	CCONJ
hassl-3074	335	51	nurabiah	nurabiah	PROPN
hassl-3074	335	52	,	,	PUNCT
hassl-3074	335	53	2020	2020	NUM
hassl-3074	335	54	)	)	PUNCT
hassl-3074	335	55	.	.	PUNCT
hassl-3074	336	1	based	base	VERB
hassl-3074	336	2	on	on	ADP
hassl-3074	336	3	the	the	DET
hassl-3074	336	4	research	research	NOUN
hassl-3074	336	5	,	,	PUNCT
hassl-3074	336	6	one	one	NUM
hassl-3074	336	7	possible	possible	ADJ
hassl-3074	336	8	factor	factor	NOUN
hassl-3074	336	9	to	to	PART
hassl-3074	336	10	cause	cause	VERB
hassl-3074	336	11	the	the	DET
hassl-3074	336	12	lack	lack	NOUN
hassl-3074	336	13	of	of	ADP
hassl-3074	336	14	positive	positive	ADJ
hassl-3074	336	15	correlation	correlation	NOUN
hassl-3074	336	16	between	between	ADP
hassl-3074	336	17	the	the	DET
hassl-3074	336	18	level	level	NOUN
hassl-3074	336	19	of	of	ADP
hassl-3074	336	20	urbanization	urbanization	NOUN
hassl-3074	336	21	and	and	CCONJ
hassl-3074	336	22	the	the	DET
hassl-3074	336	23	quality	quality	NOUN
hassl-3074	336	24	of	of	ADP
hassl-3074	336	25	financial	financial	ADJ
hassl-3074	336	26	reports	report	NOUN
hassl-3074	336	27	is	be	AUX
hassl-3074	336	28	the	the	DET
hassl-3074	336	29	uneven	uneven	ADJ
hassl-3074	336	30	distribution	distribution	NOUN
hassl-3074	336	31	of	of	ADP
hassl-3074	336	32	the	the	DET
hassl-3074	336	33	population	population	NOUN
hassl-3074	336	34	with	with	ADP
hassl-3074	336	35	higher	high	ADJ
hassl-3074	336	36	concentration	concentration	NOUN
hassl-3074	336	37	in	in	ADP
hassl-3074	336	38	certain	certain	ADJ
hassl-3074	336	39	areas	area	NOUN
hassl-3074	336	40	,	,	PUNCT
hassl-3074	336	41	which	which	PRON
hassl-3074	336	42	thus	thus	ADV
hassl-3074	336	43	impedes	impede	VERB
hassl-3074	336	44	the	the	DET
hassl-3074	336	45	development	development	NOUN
hassl-3074	336	46	of	of	ADP
hassl-3074	336	47	the	the	DET
hassl-3074	336	48	whole	whole	ADJ
hassl-3074	336	49	community	community	NOUN
hassl-3074	336	50	.	.	PUNCT
hassl-3074	337	1	the	the	DET
hassl-3074	337	2	results	result	NOUN
hassl-3074	337	3	of	of	ADP
hassl-3074	337	4	this	this	DET
hassl-3074	337	5	study	study	NOUN
hassl-3074	337	6	are	be	AUX
hassl-3074	337	7	in	in	ADP
hassl-3074	337	8	line	line	NOUN
hassl-3074	337	9	with	with	ADP
hassl-3074	337	10	huda	huda	PROPN
hassl-3074	337	11	(	(	PUNCT
hassl-3074	337	12	2015	2015	NUM
hassl-3074	337	13	)	)	PUNCT
hassl-3074	337	14	which	which	PRON
hassl-3074	337	15	revealed	reveal	VERB
hassl-3074	337	16	that	that	SCONJ
hassl-3074	337	17	the	the	DET
hassl-3074	337	18	level	level	NOUN
hassl-3074	337	19	of	of	ADP
hassl-3074	337	20	urbanization	urbanization	NOUN
hassl-3074	337	21	did	do	AUX
hassl-3074	337	22	not	not	PART
hassl-3074	337	23	contribute	contribute	VERB
hassl-3074	337	24	positively	positively	ADV
hassl-3074	337	25	to	to	ADP
hassl-3074	337	26	the	the	DET
hassl-3074	337	27	quality	quality	NOUN
hassl-3074	337	28	of	of	ADP
hassl-3074	337	29	local	local	ADJ
hassl-3074	337	30	government	government	NOUN
hassl-3074	337	31	financial	financial	ADJ
hassl-3074	337	32	statements	statement	NOUN
hassl-3074	337	33	.	.	PUNCT
hassl-3074	338	1	this	this	DET
hassl-3074	338	2	finding	finding	NOUN
hassl-3074	338	3	does	do	AUX
hassl-3074	338	4	not	not	PART
hassl-3074	338	5	support	support	VERB
hassl-3074	338	6	the	the	DET
hassl-3074	338	7	institutional	institutional	ADJ
hassl-3074	338	8	theory	theory	NOUN
hassl-3074	338	9	,	,	PUNCT
hassl-3074	338	10	since	since	SCONJ
hassl-3074	338	11	the	the	DET
hassl-3074	338	12	humanities	humanity	NOUN
hassl-3074	338	13	and	and	CCONJ
hassl-3074	338	14	social	social	ADJ
hassl-3074	338	15	sciences	science	NOUN
hassl-3074	338	16	letters	letter	NOUN
hassl-3074	338	17	,	,	PUNCT
hassl-3074	338	18	2022	2022	NUM
hassl-3074	338	19	,	,	PUNCT
hassl-3074	338	20	10(3	10(3	NUM
hassl-3074	338	21	):	):	PUNCT
hassl-3074	338	22	336	336	NUM
hassl-3074	338	23	-	-	SYM
hassl-3074	338	24	355	355	NUM
hassl-3074	338	25	350	350	NUM
hassl-3074	338	26	©	©	PROPN
hassl-3074	338	27	2022	2022	NUM
hassl-3074	338	28	conscientia	conscientia	PROPN
hassl-3074	338	29	beam	beam	PROPN
hassl-3074	338	30	.	.	PUNCT
hassl-3074	339	1	all	all	DET
hassl-3074	339	2	rights	right	NOUN
hassl-3074	339	3	reserved	reserve	VERB
hassl-3074	339	4	.	.	PUNCT
hassl-3074	340	1	level	level	NOUN
hassl-3074	340	2	of	of	ADP
hassl-3074	340	3	urbanization	urbanization	NOUN
hassl-3074	340	4	does	do	AUX
hassl-3074	340	5	not	not	PART
hassl-3074	340	6	cause	cause	VERB
hassl-3074	340	7	an	an	DET
hassl-3074	340	8	organization	organization	NOUN
hassl-3074	340	9	to	to	PART
hassl-3074	340	10	be	be	AUX
hassl-3074	340	11	pressured	pressure	VERB
hassl-3074	340	12	by	by	ADP
hassl-3074	340	13	normative	normative	ADJ
hassl-3074	340	14	isomorphism	isomorphism	NOUN
hassl-3074	340	15	to	to	PART
hassl-3074	340	16	increase	increase	VERB
hassl-3074	340	17	professionalism	professionalism	NOUN
hassl-3074	340	18	,	,	PUNCT
hassl-3074	340	19	especially	especially	ADV
hassl-3074	340	20	related	relate	VERB
hassl-3074	340	21	to	to	ADP
hassl-3074	340	22	improving	improve	VERB
hassl-3074	340	23	the	the	DET
hassl-3074	340	24	quality	quality	NOUN
hassl-3074	340	25	of	of	ADP
hassl-3074	340	26	local	local	ADJ
hassl-3074	340	27	government	government	NOUN
hassl-3074	340	28	financial	financial	ADJ
hassl-3074	340	29	statements	statement	NOUN
hassl-3074	340	30	.	.	PUNCT
hassl-3074	341	1	4.5.6	4.5.6	X
hassl-3074	341	2	.	.	PUNCT
hassl-3074	342	1	the	the	DET
hassl-3074	342	2	effect	effect	NOUN
hassl-3074	342	3	of	of	ADP
hassl-3074	342	4	intergovernmental	intergovernmental	ADJ
hassl-3074	342	5	revenue	revenue	NOUN
hassl-3074	342	6	on	on	ADP
hassl-3074	342	7	the	the	DET
hassl-3074	342	8	quality	quality	NOUN
hassl-3074	342	9	of	of	ADP
hassl-3074	342	10	local	local	ADJ
hassl-3074	342	11	government	government	NOUN
hassl-3074	342	12	financial	financial	ADJ
hassl-3074	342	13	statements	statement	NOUN
hassl-3074	342	14	the	the	DET
hassl-3074	342	15	results	result	NOUN
hassl-3074	342	16	of	of	ADP
hassl-3074	342	17	statistical	statistical	ADJ
hassl-3074	342	18	testing	testing	NOUN
hassl-3074	342	19	also	also	ADV
hassl-3074	342	20	prove	prove	VERB
hassl-3074	342	21	that	that	SCONJ
hassl-3074	342	22	intergovernmental	intergovernmental	ADJ
hassl-3074	342	23	revenue	revenue	NOUN
hassl-3074	342	24	(	(	PUNCT
hassl-3074	342	25	as	as	ADP
hassl-3074	342	26	a	a	DET
hassl-3074	342	27	control	control	NOUN
hassl-3074	342	28	variable	variable	NOUN
hassl-3074	342	29	)	)	PUNCT
hassl-3074	342	30	was	be	AUX
hassl-3074	342	31	not	not	PART
hassl-3074	342	32	positively	positively	ADV
hassl-3074	342	33	correlated	correlate	VERB
hassl-3074	342	34	with	with	ADP
hassl-3074	342	35	the	the	DET
hassl-3074	342	36	quality	quality	NOUN
hassl-3074	342	37	of	of	ADP
hassl-3074	342	38	local	local	ADJ
hassl-3074	342	39	government	government	NOUN
hassl-3074	342	40	financial	financial	ADJ
hassl-3074	342	41	statements	statement	NOUN
hassl-3074	342	42	.	.	PUNCT
hassl-3074	343	1	this	this	DET
hassl-3074	343	2	result	result	NOUN
hassl-3074	343	3	is	be	AUX
hassl-3074	343	4	attributed	attribute	VERB
hassl-3074	343	5	to	to	ADP
hassl-3074	343	6	the	the	DET
hassl-3074	343	7	fact	fact	NOUN
hassl-3074	343	8	that	that	SCONJ
hassl-3074	343	9	the	the	DET
hassl-3074	343	10	central	central	ADJ
hassl-3074	343	11	and	and	CCONJ
hassl-3074	343	12	local	local	ADJ
hassl-3074	343	13	governments	government	NOUN
hassl-3074	343	14	are	be	AUX
hassl-3074	343	15	no	no	ADV
hassl-3074	343	16	longer	long	ADV
hassl-3074	343	17	closely	closely	ADV
hassl-3074	343	18	related	relate	VERB
hassl-3074	343	19	during	during	ADP
hassl-3074	343	20	the	the	DET
hassl-3074	343	21	decentralization	decentralization	NOUN
hassl-3074	343	22	,	,	PUNCT
hassl-3074	343	23	which	which	PRON
hassl-3074	343	24	may	may	AUX
hassl-3074	343	25	lead	lead	VERB
hassl-3074	343	26	to	to	ADP
hassl-3074	343	27	a	a	DET
hassl-3074	343	28	lack	lack	NOUN
hassl-3074	343	29	of	of	ADP
hassl-3074	343	30	special	special	ADJ
hassl-3074	343	31	monitoring	monitoring	NOUN
hassl-3074	343	32	from	from	ADP
hassl-3074	343	33	the	the	DET
hassl-3074	343	34	central	central	ADJ
hassl-3074	343	35	government	government	NOUN
hassl-3074	343	36	,	,	PUNCT
hassl-3074	343	37	especially	especially	ADV
hassl-3074	343	38	regarding	regard	VERB
hassl-3074	343	39	the	the	DET
hassl-3074	343	40	quality	quality	NOUN
hassl-3074	343	41	of	of	ADP
hassl-3074	343	42	local	local	ADJ
hassl-3074	343	43	government	government	NOUN
hassl-3074	343	44	financial	financial	ADJ
hassl-3074	343	45	statements	statement	NOUN
hassl-3074	343	46	.	.	PUNCT
hassl-3074	344	1	there	there	PRON
hassl-3074	344	2	has	have	AUX
hassl-3074	344	3	been	be	AUX
hassl-3074	344	4	declining	decline	VERB
hassl-3074	344	5	monitoring	monitoring	NOUN
hassl-3074	344	6	activity	activity	NOUN
hassl-3074	344	7	on	on	ADP
hassl-3074	344	8	local	local	ADJ
hassl-3074	344	9	government	government	NOUN
hassl-3074	344	10	financial	financial	ADJ
hassl-3074	344	11	performance	performance	NOUN
hassl-3074	344	12	because	because	SCONJ
hassl-3074	344	13	the	the	DET
hassl-3074	344	14	result	result	NOUN
hassl-3074	344	15	is	be	AUX
hassl-3074	344	16	not	not	PART
hassl-3074	344	17	referred	refer	VERB
hassl-3074	344	18	to	to	ADP
hassl-3074	344	19	in	in	ADP
hassl-3074	344	20	determining	determine	VERB
hassl-3074	344	21	the	the	DET
hassl-3074	344	22	regional	regional	ADJ
hassl-3074	344	23	fiscal	fiscal	ADJ
hassl-3074	344	24	imbalances	imbalance	NOUN
hassl-3074	344	25	.	.	PUNCT
hassl-3074	345	1	as	as	ADP
hassl-3074	345	2	a	a	DET
hassl-3074	345	3	result	result	NOUN
hassl-3074	345	4	,	,	PUNCT
hassl-3074	345	5	it	it	PRON
hassl-3074	345	6	does	do	AUX
hassl-3074	345	7	not	not	PART
hassl-3074	345	8	encourage	encourage	VERB
hassl-3074	345	9	local	local	ADJ
hassl-3074	345	10	governments	government	NOUN
hassl-3074	345	11	to	to	PART
hassl-3074	345	12	improve	improve	VERB
hassl-3074	345	13	the	the	DET
hassl-3074	345	14	quality	quality	NOUN
hassl-3074	345	15	of	of	ADP
hassl-3074	345	16	their	their	PRON
hassl-3074	345	17	financial	financial	ADJ
hassl-3074	345	18	statements	statement	NOUN
hassl-3074	345	19	.	.	PUNCT
hassl-3074	346	1	thus	thus	ADV
hassl-3074	346	2	,	,	PUNCT
hassl-3074	346	3	it	it	PRON
hassl-3074	346	4	can	can	AUX
hassl-3074	346	5	be	be	AUX
hassl-3074	346	6	concluded	conclude	VERB
hassl-3074	346	7	that	that	SCONJ
hassl-3074	346	8	the	the	DET
hassl-3074	346	9	amount	amount	NOUN
hassl-3074	346	10	of	of	ADP
hassl-3074	346	11	intergovernmental	intergovernmental	ADJ
hassl-3074	346	12	revenue	revenue	NOUN
hassl-3074	346	13	has	have	AUX
hassl-3074	346	14	not	not	PART
hassl-3074	346	15	been	be	AUX
hassl-3074	346	16	able	able	ADJ
hassl-3074	346	17	to	to	PART
hassl-3074	346	18	improve	improve	VERB
hassl-3074	346	19	the	the	DET
hassl-3074	346	20	quality	quality	NOUN
hassl-3074	346	21	of	of	ADP
hassl-3074	346	22	local	local	ADJ
hassl-3074	346	23	government	government	NOUN
hassl-3074	346	24	financial	financial	ADJ
hassl-3074	346	25	statements	statement	NOUN
hassl-3074	346	26	.	.	PUNCT
hassl-3074	347	1	5	5	X
hassl-3074	347	2	.	.	X
hassl-3074	347	3	conclusion	conclusion	NOUN
hassl-3074	347	4	and	and	CCONJ
hassl-3074	347	5	recommendations	recommendation	NOUN
hassl-3074	347	6	the	the	DET
hassl-3074	347	7	research	research	NOUN
hassl-3074	347	8	presented	present	VERB
hassl-3074	347	9	in	in	ADP
hassl-3074	347	10	this	this	DET
hassl-3074	347	11	paper	paper	NOUN
hassl-3074	347	12	focuses	focus	VERB
hassl-3074	347	13	on	on	ADP
hassl-3074	347	14	an	an	DET
hassl-3074	347	15	empirical	empirical	ADJ
hassl-3074	347	16	analysis	analysis	NOUN
hassl-3074	347	17	of	of	ADP
hassl-3074	347	18	the	the	DET
hassl-3074	347	19	veracity	veracity	NOUN
hassl-3074	347	20	of	of	ADP
hassl-3074	347	21	isomorphic	isomorphic	ADJ
hassl-3074	347	22	institutional	institutional	ADJ
hassl-3074	347	23	theory	theory	NOUN
hassl-3074	347	24	to	to	PART
hassl-3074	347	25	find	find	VERB
hassl-3074	347	26	factors	factor	NOUN
hassl-3074	347	27	that	that	PRON
hassl-3074	347	28	affect	affect	VERB
hassl-3074	347	29	the	the	DET
hassl-3074	347	30	quality	quality	NOUN
hassl-3074	347	31	of	of	ADP
hassl-3074	347	32	local	local	ADJ
hassl-3074	347	33	government	government	NOUN
hassl-3074	347	34	financial	financial	ADJ
hassl-3074	347	35	statements	statement	NOUN
hassl-3074	347	36	.	.	PUNCT
hassl-3074	348	1	in	in	ADP
hassl-3074	348	2	summary	summary	NOUN
hassl-3074	348	3	,	,	PUNCT
hassl-3074	348	4	from	from	ADP
hassl-3074	348	5	the	the	DET
hassl-3074	348	6	three	three	NUM
hassl-3074	348	7	isomorphic	isomorphic	ADJ
hassl-3074	348	8	components	component	NOUN
hassl-3074	348	9	including	include	VERB
hassl-3074	348	10	coercive	coercive	ADJ
hassl-3074	348	11	,	,	PUNCT
hassl-3074	348	12	mimetic	mimetic	ADJ
hassl-3074	348	13	,	,	PUNCT
hassl-3074	348	14	and	and	CCONJ
hassl-3074	348	15	normative	normative	ADJ
hassl-3074	348	16	,	,	PUNCT
hassl-3074	348	17	only	only	ADV
hassl-3074	348	18	coercive	coercive	ADJ
hassl-3074	348	19	components	component	NOUN
hassl-3074	348	20	have	have	VERB
hassl-3074	348	21	a	a	DET
hassl-3074	348	22	significant	significant	ADJ
hassl-3074	348	23	effect	effect	NOUN
hassl-3074	348	24	on	on	ADP
hassl-3074	348	25	the	the	DET
hassl-3074	348	26	quality	quality	NOUN
hassl-3074	348	27	of	of	ADP
hassl-3074	348	28	financial	financial	ADJ
hassl-3074	348	29	statements	statement	NOUN
hassl-3074	348	30	of	of	ADP
hassl-3074	348	31	indonesian	indonesian	ADJ
hassl-3074	348	32	local	local	ADJ
hassl-3074	348	33	governments	government	NOUN
hassl-3074	348	34	.	.	PUNCT
hassl-3074	349	1	these	these	DET
hassl-3074	349	2	components	component	NOUN
hassl-3074	349	3	include	include	VERB
hassl-3074	349	4	the	the	DET
hassl-3074	349	5	number	number	NOUN
hassl-3074	349	6	of	of	ADP
hassl-3074	349	7	civil	civil	ADJ
hassl-3074	349	8	servants	servant	NOUN
hassl-3074	349	9	and	and	CCONJ
hassl-3074	349	10	the	the	DET
hassl-3074	349	11	number	number	NOUN
hassl-3074	349	12	of	of	ADP
hassl-3074	349	13	local	local	ADJ
hassl-3074	349	14	parliamentarians	parliamentarian	NOUN
hassl-3074	349	15	.	.	PUNCT
hassl-3074	350	1	these	these	DET
hassl-3074	350	2	coercive	coercive	ADJ
hassl-3074	350	3	variables	variable	NOUN
hassl-3074	350	4	provide	provide	VERB
hassl-3074	350	5	evidence	evidence	NOUN
hassl-3074	350	6	that	that	SCONJ
hassl-3074	350	7	pressure	pressure	NOUN
hassl-3074	350	8	from	from	ADP
hassl-3074	350	9	outside	outside	ADP
hassl-3074	350	10	of	of	ADP
hassl-3074	350	11	the	the	DET
hassl-3074	350	12	organization	organization	NOUN
hassl-3074	350	13	which	which	PRON
hassl-3074	350	14	includes	include	VERB
hassl-3074	350	15	the	the	DET
hassl-3074	350	16	number	number	NOUN
hassl-3074	350	17	of	of	ADP
hassl-3074	350	18	civil	civil	ADJ
hassl-3074	350	19	servants	servant	NOUN
hassl-3074	350	20	,	,	PUNCT
hassl-3074	350	21	and	and	CCONJ
hassl-3074	350	22	the	the	DET
hassl-3074	350	23	number	number	NOUN
hassl-3074	350	24	of	of	ADP
hassl-3074	350	25	local	local	ADJ
hassl-3074	350	26	parliamentarian	parliamentarian	NOUN
hassl-3074	350	27	members	member	NOUN
hassl-3074	350	28	are	be	AUX
hassl-3074	350	29	the	the	DET
hassl-3074	350	30	dominant	dominant	ADJ
hassl-3074	350	31	factor	factor	NOUN
hassl-3074	350	32	affecting	affect	VERB
hassl-3074	350	33	the	the	DET
hassl-3074	350	34	quality	quality	NOUN
hassl-3074	350	35	of	of	ADP
hassl-3074	350	36	local	local	ADJ
hassl-3074	350	37	government	government	NOUN
hassl-3074	350	38	financial	financial	ADJ
hassl-3074	350	39	statements	statement	NOUN
hassl-3074	350	40	in	in	ADP
hassl-3074	350	41	indonesia	indonesia	PROPN
hassl-3074	350	42	.	.	PUNCT
hassl-3074	351	1	it	it	PRON
hassl-3074	351	2	has	have	AUX
hassl-3074	351	3	been	be	AUX
hassl-3074	351	4	proven	prove	VERB
hassl-3074	351	5	in	in	ADP
hassl-3074	351	6	this	this	DET
hassl-3074	351	7	study	study	NOUN
hassl-3074	351	8	that	that	SCONJ
hassl-3074	351	9	the	the	DET
hassl-3074	351	10	number	number	NOUN
hassl-3074	351	11	of	of	ADP
hassl-3074	351	12	civil	civil	ADJ
hassl-3074	351	13	servants	servant	NOUN
hassl-3074	351	14	is	be	AUX
hassl-3074	351	15	positively	positively	ADV
hassl-3074	351	16	correlated	correlate	VERB
hassl-3074	351	17	with	with	ADP
hassl-3074	351	18	the	the	DET
hassl-3074	351	19	quality	quality	NOUN
hassl-3074	351	20	of	of	ADP
hassl-3074	351	21	local	local	ADJ
hassl-3074	351	22	government	government	NOUN
hassl-3074	351	23	financial	financial	ADJ
hassl-3074	351	24	statements	statement	NOUN
hassl-3074	351	25	.	.	PUNCT
hassl-3074	352	1	it	it	PRON
hassl-3074	352	2	means	mean	VERB
hassl-3074	352	3	the	the	DET
hassl-3074	352	4	quantity	quantity	NOUN
hassl-3074	352	5	and	and	CCONJ
hassl-3074	352	6	competence	competence	NOUN
hassl-3074	352	7	of	of	ADP
hassl-3074	352	8	civil	civil	ADJ
hassl-3074	352	9	servants	servant	NOUN
hassl-3074	352	10	are	be	AUX
hassl-3074	352	11	indispensable	indispensable	ADJ
hassl-3074	352	12	in	in	ADP
hassl-3074	352	13	meeting	meet	VERB
hassl-3074	352	14	various	various	ADJ
hassl-3074	352	15	needs	need	NOUN
hassl-3074	352	16	to	to	PART
hassl-3074	352	17	ensure	ensure	VERB
hassl-3074	352	18	that	that	SCONJ
hassl-3074	352	19	the	the	DET
hassl-3074	352	20	quality	quality	NOUN
hassl-3074	352	21	of	of	ADP
hassl-3074	352	22	financial	financial	ADJ
hassl-3074	352	23	statements	statement	NOUN
hassl-3074	352	24	is	be	AUX
hassl-3074	352	25	under	under	ADP
hassl-3074	352	26	applicable	applicable	ADJ
hassl-3074	352	27	rules	rule	NOUN
hassl-3074	352	28	or	or	CCONJ
hassl-3074	352	29	regulations	regulation	NOUN
hassl-3074	352	30	.	.	PUNCT
hassl-3074	353	1	this	this	PRON
hassl-3074	353	2	implies	imply	VERB
hassl-3074	353	3	that	that	SCONJ
hassl-3074	353	4	the	the	DET
hassl-3074	353	5	coercive	coercive	ADJ
hassl-3074	353	6	pressure	pressure	NOUN
hassl-3074	353	7	caused	cause	VERB
hassl-3074	353	8	by	by	ADP
hassl-3074	353	9	a	a	DET
hassl-3074	353	10	large	large	ADJ
hassl-3074	353	11	number	number	NOUN
hassl-3074	353	12	of	of	ADP
hassl-3074	353	13	civil	civil	ADJ
hassl-3074	353	14	servants	servant	NOUN
hassl-3074	353	15	can	can	AUX
hassl-3074	353	16	encourage	encourage	VERB
hassl-3074	353	17	the	the	DET
hassl-3074	353	18	improvement	improvement	NOUN
hassl-3074	353	19	of	of	ADP
hassl-3074	353	20	the	the	DET
hassl-3074	353	21	quality	quality	NOUN
hassl-3074	353	22	of	of	ADP
hassl-3074	353	23	local	local	ADJ
hassl-3074	353	24	government	government	NOUN
hassl-3074	353	25	financial	financial	ADJ
hassl-3074	353	26	statements	statement	NOUN
hassl-3074	353	27	in	in	ADP
hassl-3074	353	28	indonesia	indonesia	PROPN
hassl-3074	353	29	.	.	PUNCT
hassl-3074	354	1	in	in	ADP
hassl-3074	354	2	addition	addition	NOUN
hassl-3074	354	3	,	,	PUNCT
hassl-3074	354	4	this	this	DET
hassl-3074	354	5	study	study	NOUN
hassl-3074	354	6	also	also	ADV
hassl-3074	354	7	proves	prove	VERB
hassl-3074	354	8	that	that	SCONJ
hassl-3074	354	9	the	the	DET
hassl-3074	354	10	pressure	pressure	NOUN
hassl-3074	354	11	arising	arise	VERB
hassl-3074	354	12	from	from	ADP
hassl-3074	354	13	the	the	DET
hassl-3074	354	14	number	number	NOUN
hassl-3074	354	15	of	of	ADP
hassl-3074	354	16	local	local	ADJ
hassl-3074	354	17	parliamentarians	parliamentarian	NOUN
hassl-3074	354	18	affects	affect	VERB
hassl-3074	354	19	the	the	DET
hassl-3074	354	20	quality	quality	NOUN
hassl-3074	354	21	of	of	ADP
hassl-3074	354	22	local	local	ADJ
hassl-3074	354	23	government	government	NOUN
hassl-3074	354	24	financial	financial	ADJ
hassl-3074	354	25	statements	statement	NOUN
hassl-3074	354	26	.	.	PUNCT
hassl-3074	355	1	this	this	DET
hassl-3074	355	2	result	result	NOUN
hassl-3074	355	3	shows	show	VERB
hassl-3074	355	4	that	that	SCONJ
hassl-3074	355	5	coercive	coercive	ADJ
hassl-3074	355	6	pressure	pressure	NOUN
hassl-3074	355	7	resulting	result	VERB
hassl-3074	355	8	from	from	ADP
hassl-3074	355	9	a	a	DET
hassl-3074	355	10	large	large	ADJ
hassl-3074	355	11	number	number	NOUN
hassl-3074	355	12	of	of	ADP
hassl-3074	355	13	local	local	ADJ
hassl-3074	355	14	parliamentarians	parliamentarian	NOUN
hassl-3074	355	15	has	have	VERB
hassl-3074	355	16	the	the	DET
hassl-3074	355	17	power	power	NOUN
hassl-3074	355	18	to	to	PART
hassl-3074	355	19	pressure	pressure	VERB
hassl-3074	355	20	local	local	ADJ
hassl-3074	355	21	governments	government	NOUN
hassl-3074	355	22	to	to	PART
hassl-3074	355	23	improve	improve	VERB
hassl-3074	355	24	the	the	DET
hassl-3074	355	25	quality	quality	NOUN
hassl-3074	355	26	of	of	ADP
hassl-3074	355	27	their	their	PRON
hassl-3074	355	28	financial	financial	ADJ
hassl-3074	355	29	statements	statement	NOUN
hassl-3074	355	30	.	.	PUNCT
hassl-3074	356	1	these	these	DET
hassl-3074	356	2	findings	finding	NOUN
hassl-3074	356	3	can	can	AUX
hassl-3074	356	4	be	be	AUX
hassl-3074	356	5	used	use	VERB
hassl-3074	356	6	as	as	ADP
hassl-3074	356	7	input	input	NOUN
hassl-3074	356	8	for	for	ADP
hassl-3074	356	9	the	the	DET
hassl-3074	356	10	indonesian	indonesian	ADJ
hassl-3074	356	11	government	government	NOUN
hassl-3074	356	12	in	in	ADP
hassl-3074	356	13	formulating	formulate	VERB
hassl-3074	356	14	public	public	ADJ
hassl-3074	356	15	policy	policy	NOUN
hassl-3074	356	16	taking	take	VERB
hassl-3074	356	17	into	into	ADP
hassl-3074	356	18	account	account	NOUN
hassl-3074	356	19	the	the	DET
hassl-3074	356	20	potential	potential	ADJ
hassl-3074	356	21	factors	factor	NOUN
hassl-3074	356	22	that	that	PRON
hassl-3074	356	23	are	be	AUX
hassl-3074	356	24	expected	expect	VERB
hassl-3074	356	25	to	to	PART
hassl-3074	356	26	increase	increase	VERB
hassl-3074	356	27	the	the	DET
hassl-3074	356	28	strength	strength	NOUN
hassl-3074	356	29	of	of	ADP
hassl-3074	356	30	coercive	coercive	ADJ
hassl-3074	356	31	pressure	pressure	NOUN
hassl-3074	356	32	,	,	PUNCT
hassl-3074	356	33	such	such	ADJ
hassl-3074	356	34	as	as	ADP
hassl-3074	356	35	creating	create	VERB
hassl-3074	356	36	more	more	ADV
hassl-3074	356	37	effective	effective	ADJ
hassl-3074	356	38	regulations	regulation	NOUN
hassl-3074	356	39	that	that	PRON
hassl-3074	356	40	encourage	encourage	VERB
hassl-3074	356	41	the	the	DET
hassl-3074	356	42	practice	practice	NOUN
hassl-3074	356	43	of	of	ADP
hassl-3074	356	44	preparing	prepare	VERB
hassl-3074	356	45	quality	quality	NOUN
hassl-3074	356	46	financial	financial	ADJ
hassl-3074	356	47	statements	statement	NOUN
hassl-3074	356	48	or	or	CCONJ
hassl-3074	356	49	applying	apply	VERB
hassl-3074	356	50	law	law	NOUN
hassl-3074	356	51	enforcement	enforcement	NOUN
hassl-3074	356	52	more	more	ADV
hassl-3074	356	53	consistently	consistently	ADV
hassl-3074	356	54	.	.	PUNCT
hassl-3074	357	1	the	the	DET
hassl-3074	357	2	lack	lack	NOUN
hassl-3074	357	3	of	of	ADP
hassl-3074	357	4	regulation	regulation	NOUN
hassl-3074	357	5	and	and	CCONJ
hassl-3074	357	6	effective	effective	ADJ
hassl-3074	357	7	law	law	NOUN
hassl-3074	357	8	enforcement	enforcement	NOUN
hassl-3074	357	9	is	be	AUX
hassl-3074	357	10	likely	likely	ADJ
hassl-3074	357	11	to	to	PART
hassl-3074	357	12	contribute	contribute	VERB
hassl-3074	357	13	to	to	ADP
hassl-3074	357	14	the	the	DET
hassl-3074	357	15	indifferent	indifferent	ADJ
hassl-3074	357	16	impact	impact	NOUN
hassl-3074	357	17	of	of	ADP
hassl-3074	357	18	the	the	DET
hassl-3074	357	19	coercive	coercive	ADJ
hassl-3074	357	20	variables	variable	NOUN
hassl-3074	357	21	used	use	VERB
hassl-3074	357	22	in	in	ADP
hassl-3074	357	23	research	research	NOUN
hassl-3074	357	24	(	(	PUNCT
hassl-3074	357	25	civil	civil	ADJ
hassl-3074	357	26	servants	servant	NOUN
hassl-3074	357	27	and	and	CCONJ
hassl-3074	357	28	local	local	ADJ
hassl-3074	357	29	parliamentarians	parliamentarian	NOUN
hassl-3074	357	30	)	)	PUNCT
hassl-3074	357	31	,	,	PUNCT
hassl-3074	357	32	related	relate	VERB
hassl-3074	357	33	to	to	ADP
hassl-3074	357	34	efforts	effort	NOUN
hassl-3074	357	35	to	to	PART
hassl-3074	357	36	improve	improve	VERB
hassl-3074	357	37	the	the	DET
hassl-3074	357	38	quality	quality	NOUN
hassl-3074	357	39	of	of	ADP
hassl-3074	357	40	the	the	DET
hassl-3074	357	41	indonesian	indonesian	ADJ
hassl-3074	357	42	regional	regional	ADJ
hassl-3074	357	43	government	government	NOUN
hassl-3074	357	44	financial	financial	ADJ
hassl-3074	357	45	report	report	NOUN
hassl-3074	357	46	.	.	PUNCT
hassl-3074	358	1	moreover	moreover	ADV
hassl-3074	358	2	,	,	PUNCT
hassl-3074	358	3	empirical	empirical	ADJ
hassl-3074	358	4	findings	finding	NOUN
hassl-3074	358	5	from	from	ADP
hassl-3074	358	6	this	this	DET
hassl-3074	358	7	study	study	NOUN
hassl-3074	358	8	are	be	AUX
hassl-3074	358	9	potentially	potentially	ADV
hassl-3074	358	10	important	important	ADJ
hassl-3074	358	11	for	for	ADP
hassl-3074	358	12	regulatory	regulatory	ADJ
hassl-3074	358	13	bodies	body	NOUN
hassl-3074	358	14	,	,	PUNCT
hassl-3074	358	15	professional	professional	ADJ
hassl-3074	358	16	accounting	accounting	NOUN
hassl-3074	358	17	agencies	agency	NOUN
hassl-3074	358	18	,	,	PUNCT
hassl-3074	358	19	local	local	ADJ
hassl-3074	358	20	governments	government	NOUN
hassl-3074	358	21	,	,	PUNCT
hassl-3074	358	22	central	central	ADJ
hassl-3074	358	23	governments	government	NOUN
hassl-3074	358	24	,	,	PUNCT
hassl-3074	358	25	and	and	CCONJ
hassl-3074	358	26	users	user	NOUN
hassl-3074	358	27	of	of	ADP
hassl-3074	358	28	local	local	ADJ
hassl-3074	358	29	government	government	NOUN
hassl-3074	358	30	financial	financial	ADJ
hassl-3074	358	31	statements	statement	NOUN
hassl-3074	358	32	.	.	PUNCT
hassl-3074	359	1	these	these	DET
hassl-3074	359	2	findings	finding	NOUN
hassl-3074	359	3	can	can	AUX
hassl-3074	359	4	be	be	AUX
hassl-3074	359	5	applied	apply	VERB
hassl-3074	359	6	to	to	PART
hassl-3074	359	7	develop	develop	VERB
hassl-3074	359	8	and	and	CCONJ
hassl-3074	359	9	improve	improve	VERB
hassl-3074	359	10	public	public	ADJ
hassl-3074	359	11	sector	sector	NOUN
hassl-3074	359	12	governance	governance	NOUN
hassl-3074	359	13	.	.	PUNCT
hassl-3074	360	1	in	in	ADP
hassl-3074	360	2	particular	particular	ADJ
hassl-3074	360	3	,	,	PUNCT
hassl-3074	360	4	these	these	DET
hassl-3074	360	5	findings	finding	NOUN
hassl-3074	360	6	can	can	AUX
hassl-3074	360	7	be	be	AUX
hassl-3074	360	8	input	input	NOUN
hassl-3074	360	9	for	for	ADP
hassl-3074	360	10	public	public	ADJ
hassl-3074	360	11	policy	policy	NOUN
hassl-3074	360	12	making	making	NOUN
hassl-3074	360	13	in	in	ADP
hassl-3074	360	14	calibrating	calibrate	VERB
hassl-3074	360	15	the	the	DET
hassl-3074	360	16	implementation	implementation	NOUN
hassl-3074	360	17	of	of	ADP
hassl-3074	360	18	regulations	regulation	NOUN
hassl-3074	360	19	on	on	ADP
hassl-3074	360	20	government	government	NOUN
hassl-3074	360	21	accounting	accounting	NOUN
hassl-3074	360	22	standards	standard	NOUN
hassl-3074	360	23	in	in	ADP
hassl-3074	360	24	indonesia	indonesia	PROPN
hassl-3074	360	25	(	(	PUNCT
hassl-3074	360	26	government	government	NOUN
hassl-3074	360	27	regulation	regulation	NOUN
hassl-3074	360	28	no	no	NOUN
hassl-3074	360	29	.	.	NOUN
hassl-3074	361	1	71	71	NUM
hassl-3074	361	2	of	of	ADP
hassl-3074	361	3	2010	2010	NUM
hassl-3074	361	4	,	,	PUNCT
hassl-3074	361	5	2010	2010	NUM
hassl-3074	361	6	)	)	PUNCT
hassl-3074	362	1	better	well	ADV
hassl-3074	362	2	in	in	ADP
hassl-3074	362	3	supporting	support	VERB
hassl-3074	362	4	the	the	DET
hassl-3074	362	5	quality	quality	NOUN
hassl-3074	362	6	improvement	improvement	NOUN
hassl-3074	362	7	of	of	ADP
hassl-3074	362	8	the	the	DET
hassl-3074	362	9	regional	regional	ADJ
hassl-3074	362	10	government	government	NOUN
hassl-3074	362	11	financial	financial	ADJ
hassl-3074	362	12	report	report	NOUN
hassl-3074	362	13	in	in	ADP
hassl-3074	362	14	indonesia	indonesia	PROPN
hassl-3074	362	15	.	.	PUNCT
hassl-3074	363	1	finally	finally	ADV
hassl-3074	363	2	,	,	PUNCT
hassl-3074	363	3	from	from	ADP
hassl-3074	363	4	various	various	ADJ
hassl-3074	363	5	previous	previous	ADJ
hassl-3074	363	6	discussions	discussion	NOUN
hassl-3074	363	7	,	,	PUNCT
hassl-3074	363	8	the	the	DET
hassl-3074	363	9	results	result	NOUN
hassl-3074	363	10	of	of	ADP
hassl-3074	363	11	this	this	DET
hassl-3074	363	12	study	study	NOUN
hassl-3074	363	13	contribute	contribute	VERB
hassl-3074	363	14	to	to	ADP
hassl-3074	363	15	the	the	DET
hassl-3074	363	16	public	public	ADJ
hassl-3074	363	17	sector	sector	NOUN
hassl-3074	363	18	accounting	accounting	NOUN
hassl-3074	363	19	literature	literature	NOUN
hassl-3074	363	20	in	in	ADP
hassl-3074	363	21	some	some	DET
hassl-3074	363	22	important	important	ADJ
hassl-3074	363	23	things	thing	NOUN
hassl-3074	363	24	.	.	PUNCT
hassl-3074	364	1	first	first	ADV
hassl-3074	364	2	,	,	PUNCT
hassl-3074	364	3	this	this	DET
hassl-3074	364	4	research	research	NOUN
hassl-3074	364	5	relates	relate	VERB
hassl-3074	364	6	to	to	ADP
hassl-3074	364	7	the	the	DET
hassl-3074	364	8	quality	quality	NOUN
hassl-3074	364	9	of	of	ADP
hassl-3074	364	10	financial	financial	ADJ
hassl-3074	364	11	statements	statement	NOUN
hassl-3074	364	12	in	in	ADP
hassl-3074	364	13	indonesia	indonesia	PROPN
hassl-3074	364	14	which	which	PRON
hassl-3074	364	15	is	be	AUX
hassl-3074	364	16	one	one	NUM
hassl-3074	364	17	of	of	ADP
hassl-3074	364	18	the	the	DET
hassl-3074	364	19	first	first	ADJ
hassl-3074	364	20	studies	study	NOUN
hassl-3074	364	21	known	know	VERB
hassl-3074	364	22	to	to	PART
hassl-3074	364	23	examine	examine	VERB
hassl-3074	364	24	the	the	DET
hassl-3074	364	25	quality	quality	NOUN
hassl-3074	364	26	of	of	ADP
hassl-3074	364	27	financial	financial	ADJ
hassl-3074	364	28	statements	statement	NOUN
hassl-3074	364	29	in	in	ADP
hassl-3074	364	30	the	the	DET
hassl-3074	364	31	context	context	NOUN
hassl-3074	364	32	of	of	ADP
hassl-3074	364	33	the	the	DET
hassl-3074	364	34	local	local	ADJ
hassl-3074	364	35	humanities	humanity	NOUN
hassl-3074	364	36	and	and	CCONJ
hassl-3074	364	37	social	social	ADJ
hassl-3074	364	38	sciences	science	NOUN
hassl-3074	364	39	letters	letter	NOUN
hassl-3074	364	40	,	,	PUNCT
hassl-3074	364	41	2022	2022	NUM
hassl-3074	364	42	,	,	PUNCT
hassl-3074	364	43	10(3	10(3	NUM
hassl-3074	364	44	):	):	PUNCT
hassl-3074	364	45	336	336	NUM
hassl-3074	364	46	-	-	SYM
hassl-3074	364	47	355	355	NUM
hassl-3074	364	48	351	351	NUM
hassl-3074	364	49	©	©	PROPN
hassl-3074	364	50	2022	2022	NUM
hassl-3074	364	51	conscientia	conscientia	PROPN
hassl-3074	364	52	beam	beam	PROPN
hassl-3074	364	53	.	.	PUNCT
hassl-3074	365	1	all	all	DET
hassl-3074	365	2	rights	right	NOUN
hassl-3074	365	3	reserved	reserve	VERB
hassl-3074	365	4	.	.	PUNCT
hassl-3074	366	1	government	government	NOUN
hassl-3074	366	2	by	by	ADP
hassl-3074	366	3	using	use	VERB
hassl-3074	366	4	the	the	DET
hassl-3074	366	5	principle	principle	NOUN
hassl-3074	366	6	of	of	ADP
hassl-3074	366	7	isomorphic	isomorphic	ADJ
hassl-3074	366	8	institutional	institutional	ADJ
hassl-3074	366	9	theory	theory	NOUN
hassl-3074	366	10	.	.	PUNCT
hassl-3074	367	1	in	in	ADP
hassl-3074	367	2	the	the	DET
hassl-3074	367	3	indonesian	indonesian	ADJ
hassl-3074	367	4	environment	environment	NOUN
hassl-3074	367	5	,	,	PUNCT
hassl-3074	367	6	it	it	PRON
hassl-3074	367	7	is	be	AUX
hassl-3074	367	8	often	often	ADV
hassl-3074	367	9	stated	state	VERB
hassl-3074	367	10	that	that	SCONJ
hassl-3074	367	11	the	the	DET
hassl-3074	367	12	indonesian	indonesian	ADJ
hassl-3074	367	13	local	local	ADJ
hassl-3074	367	14	government	government	NOUN
hassl-3074	367	15	has	have	AUX
hassl-3074	367	16	shown	show	VERB
hassl-3074	367	17	financial	financial	ADJ
hassl-3074	367	18	statements	statement	NOUN
hassl-3074	367	19	that	that	PRON
hassl-3074	367	20	tend	tend	VERB
hassl-3074	367	21	to	to	PART
hassl-3074	367	22	decline	decline	VERB
hassl-3074	367	23	in	in	ADP
hassl-3074	367	24	quality	quality	NOUN
hassl-3074	367	25	.	.	PUNCT
hassl-3074	368	1	however	however	ADV
hassl-3074	368	2	,	,	PUNCT
hassl-3074	368	3	there	there	PRON
hassl-3074	368	4	are	be	VERB
hassl-3074	368	5	very	very	ADV
hassl-3074	368	6	few	few	ADJ
hassl-3074	368	7	empirical	empirical	ADJ
hassl-3074	368	8	studies	study	NOUN
hassl-3074	368	9	that	that	PRON
hassl-3074	368	10	provide	provide	VERB
hassl-3074	368	11	evidence	evidence	NOUN
hassl-3074	368	12	to	to	PART
hassl-3074	368	13	support	support	VERB
hassl-3074	368	14	or	or	CCONJ
hassl-3074	368	15	deny	deny	VERB
hassl-3074	368	16	this	this	DET
hassl-3074	368	17	view	view	NOUN
hassl-3074	368	18	.	.	PUNCT
hassl-3074	369	1	therefore	therefore	ADV
hassl-3074	369	2	,	,	PUNCT
hassl-3074	369	3	the	the	DET
hassl-3074	369	4	findings	finding	NOUN
hassl-3074	369	5	of	of	ADP
hassl-3074	369	6	this	this	DET
hassl-3074	369	7	thesis	thesis	NOUN
hassl-3074	369	8	are	be	AUX
hassl-3074	369	9	expected	expect	VERB
hassl-3074	369	10	to	to	PART
hassl-3074	369	11	be	be	AUX
hassl-3074	369	12	the	the	DET
hassl-3074	369	13	basis	basis	NOUN
hassl-3074	369	14	for	for	ADP
hassl-3074	369	15	subsequent	subsequent	ADJ
hassl-3074	369	16	studies	study	NOUN
hassl-3074	369	17	that	that	PRON
hassl-3074	369	18	examine	examine	VERB
hassl-3074	369	19	institutional	institutional	ADJ
hassl-3074	369	20	key	key	ADJ
hassl-3074	369	21	factors	factor	NOUN
hassl-3074	369	22	related	relate	VERB
hassl-3074	369	23	to	to	ADP
hassl-3074	369	24	improving	improve	VERB
hassl-3074	369	25	the	the	DET
hassl-3074	369	26	quality	quality	NOUN
hassl-3074	369	27	of	of	ADP
hassl-3074	369	28	financial	financial	ADJ
hassl-3074	369	29	statements	statement	NOUN
hassl-3074	369	30	.	.	PUNCT
hassl-3074	370	1	while	while	SCONJ
hassl-3074	370	2	from	from	ADP
hassl-3074	370	3	theoretical	theoretical	ADJ
hassl-3074	370	4	perspective	perspective	NOUN
hassl-3074	370	5	,	,	PUNCT
hassl-3074	370	6	this	this	DET
hassl-3074	370	7	study	study	NOUN
hassl-3074	370	8	provides	provide	VERB
hassl-3074	370	9	evidence	evidence	NOUN
hassl-3074	370	10	to	to	PART
hassl-3074	370	11	support	support	VERB
hassl-3074	370	12	the	the	DET
hassl-3074	370	13	use	use	NOUN
hassl-3074	370	14	of	of	ADP
hassl-3074	370	15	isomorphic	isomorphic	ADJ
hassl-3074	370	16	institutional	institutional	ADJ
hassl-3074	370	17	theory	theory	NOUN
hassl-3074	370	18	as	as	ADP
hassl-3074	370	19	a	a	DET
hassl-3074	370	20	useful	useful	ADJ
hassl-3074	370	21	framework	framework	NOUN
hassl-3074	370	22	for	for	ADP
hassl-3074	370	23	explaining	explain	VERB
hassl-3074	370	24	the	the	DET
hassl-3074	370	25	determinants	determinant	NOUN
hassl-3074	370	26	of	of	ADP
hassl-3074	370	27	the	the	DET
hassl-3074	370	28	quality	quality	NOUN
hassl-3074	370	29	of	of	ADP
hassl-3074	370	30	local	local	ADJ
hassl-3074	370	31	government	government	NOUN
hassl-3074	370	32	financial	financial	ADJ
hassl-3074	370	33	statements	statement	NOUN
hassl-3074	370	34	or	or	CCONJ
hassl-3074	370	35	other	other	ADJ
hassl-3074	370	36	public	public	ADJ
hassl-3074	370	37	sector	sector	NOUN
hassl-3074	370	38	entities	entity	NOUN
hassl-3074	370	39	,	,	PUNCT
hassl-3074	370	40	especially	especially	ADV
hassl-3074	370	41	those	those	PRON
hassl-3074	370	42	related	relate	VERB
hassl-3074	370	43	to	to	ADP
hassl-3074	370	44	the	the	DET
hassl-3074	370	45	influence	influence	NOUN
hassl-3074	370	46	of	of	ADP
hassl-3074	370	47	coercive	coercive	ADJ
hassl-3074	370	48	pressure	pressure	NOUN
hassl-3074	370	49	.	.	PUNCT
hassl-3074	371	1	finally	finally	ADV
hassl-3074	371	2	,	,	PUNCT
hassl-3074	371	3	to	to	PART
hassl-3074	371	4	increase	increase	VERB
hassl-3074	371	5	the	the	DET
hassl-3074	371	6	strength	strength	NOUN
hassl-3074	371	7	of	of	ADP
hassl-3074	371	8	the	the	DET
hassl-3074	371	9	research	research	NOUN
hassl-3074	371	10	results	result	NOUN
hassl-3074	371	11	,	,	PUNCT
hassl-3074	371	12	we	we	PRON
hassl-3074	371	13	suggest	suggest	VERB
hassl-3074	371	14	that	that	SCONJ
hassl-3074	371	15	the	the	DET
hassl-3074	371	16	coming	come	VERB
hassl-3074	371	17	research	research	NOUN
hassl-3074	371	18	is	be	AUX
hassl-3074	371	19	designed	design	VERB
hassl-3074	371	20	by	by	ADP
hassl-3074	371	21	a	a	DET
hassl-3074	371	22	research	research	NOUN
hassl-3074	371	23	scenario	scenario	NOUN
hassl-3074	371	24	using	use	VERB
hassl-3074	371	25	time	time	NOUN
hassl-3074	371	26	series	series	PROPN
hassl-3074	371	27	data	data	PROPN
hassl-3074	371	28	,	,	PUNCT
hassl-3074	371	29	where	where	SCONJ
hassl-3074	371	30	data	datum	NOUN
hassl-3074	371	31	is	be	AUX
hassl-3074	371	32	taken	take	VERB
hassl-3074	371	33	from	from	ADP
hassl-3074	371	34	several	several	ADJ
hassl-3074	371	35	fiscal	fiscal	ADJ
hassl-3074	371	36	years	year	NOUN
hassl-3074	371	37	.	.	PUNCT
hassl-3074	372	1	funding	funding	NOUN
hassl-3074	372	2	:	:	PUNCT
hassl-3074	372	3	this	this	DET
hassl-3074	372	4	study	study	NOUN
hassl-3074	372	5	received	receive	VERB
hassl-3074	372	6	no	no	DET
hassl-3074	372	7	specific	specific	ADJ
hassl-3074	372	8	financial	financial	ADJ
hassl-3074	372	9	support	support	NOUN
hassl-3074	372	10	.	.	PUNCT
hassl-3074	373	1	competing	compete	VERB
hassl-3074	373	2	interests	interest	NOUN
hassl-3074	373	3	:	:	PUNCT
hassl-3074	373	4	the	the	DET
hassl-3074	373	5	authors	author	NOUN
hassl-3074	373	6	declare	declare	VERB
hassl-3074	373	7	that	that	SCONJ
hassl-3074	373	8	they	they	PRON
hassl-3074	373	9	have	have	VERB
hassl-3074	373	10	no	no	DET
hassl-3074	373	11	competing	compete	VERB
hassl-3074	373	12	interests	interest	NOUN
hassl-3074	373	13	.	.	PUNCT
hassl-3074	374	1	authors	author	NOUN
hassl-3074	374	2	’	'	PUNCT
hassl-3074	374	3	contributions	contribution	NOUN
hassl-3074	374	4	:	:	PUNCT
hassl-3074	374	5	all	all	DET
hassl-3074	374	6	authors	author	NOUN
hassl-3074	374	7	contributed	contribute	VERB
hassl-3074	374	8	equally	equally	ADV
hassl-3074	374	9	to	to	ADP
hassl-3074	374	10	the	the	DET
hassl-3074	374	11	conception	conception	NOUN
hassl-3074	374	12	and	and	CCONJ
hassl-3074	374	13	design	design	NOUN
hassl-3074	374	14	of	of	ADP
hassl-3074	374	15	the	the	DET
hassl-3074	374	16	study	study	NOUN
hassl-3074	374	17	.	.	PUNCT
hassl-3074	375	1	references	reference	NOUN
hassl-3074	375	2	abualoush	abualoush	PROPN
hassl-3074	375	3	,	,	PUNCT
hassl-3074	375	4	s.	s.	PROPN
hassl-3074	375	5	,	,	PUNCT
hassl-3074	375	6	bataineh	bataineh	PROPN
hassl-3074	375	7	,	,	PUNCT
hassl-3074	375	8	k.	k.	PROPN
hassl-3074	375	9	,	,	PUNCT
hassl-3074	375	10	&	&	CCONJ
hassl-3074	375	11	alrowwad	alrowwad	PROPN
hassl-3074	375	12	,	,	PUNCT
hassl-3074	375	13	a.	a.	NOUN
hassl-3074	375	14	a.	a.	NOUN
hassl-3074	376	1	(	(	PUNCT
hassl-3074	376	2	2018	2018	NUM
hassl-3074	376	3	)	)	PUNCT
hassl-3074	376	4	.	.	PUNCT
hassl-3074	377	1	the	the	DET
hassl-3074	377	2	role	role	NOUN
hassl-3074	377	3	of	of	ADP
hassl-3074	377	4	knowledge	knowledge	NOUN
hassl-3074	377	5	management	management	NOUN
hassl-3074	377	6	process	process	NOUN
hassl-3074	377	7	and	and	CCONJ
hassl-3074	377	8	intellectual	intellectual	ADJ
hassl-3074	377	9	capital	capital	NOUN
hassl-3074	377	10	as	as	ADP
hassl-3074	377	11	intermediary	intermediary	ADJ
hassl-3074	377	12	variables	variable	NOUN
hassl-3074	377	13	between	between	ADP
hassl-3074	377	14	knowledge	knowledge	NOUN
hassl-3074	377	15	management	management	NOUN
hassl-3074	377	16	infrastructure	infrastructure	NOUN
hassl-3074	377	17	and	and	CCONJ
hassl-3074	377	18	organization	organization	NOUN
hassl-3074	377	19	performance	performance	NOUN
hassl-3074	377	20	.	.	PUNCT
hassl-3074	378	1	interdisciplinary	interdisciplinary	ADJ
hassl-3074	378	2	journal	journal	NOUN
hassl-3074	378	3	of	of	ADP
hassl-3074	378	4	information	information	NOUN
hassl-3074	378	5	,	,	PUNCT
hassl-3074	378	6	knowledge	knowledge	NOUN
hassl-3074	378	7	,	,	PUNCT
hassl-3074	378	8	and	and	CCONJ
hassl-3074	378	9	management	management	NOUN
hassl-3074	378	10	,	,	PUNCT
hassl-3074	378	11	13	13	NUM
hassl-3074	378	12	,	,	PUNCT
hassl-3074	378	13	279–309.available	279–309.available	NUM
hassl-3074	378	14	at	at	ADP
hassl-3074	378	15	:	:	PUNCT
hassl-3074	378	16	https://doi.org/10.28945/4088	https://doi.org/10.28945/4088	NOUN
hassl-3074	378	17	.	.	PUNCT
hassl-3074	379	1	adiputra	adiputra	PROPN
hassl-3074	379	2	,	,	PUNCT
hassl-3074	379	3	i.	i.	PROPN
hassl-3074	379	4	m.	m.	PROPN
hassl-3074	379	5	p.	p.	PROPN
hassl-3074	379	6	,	,	PUNCT
hassl-3074	379	7	utama	utama	PROPN
hassl-3074	379	8	,	,	PUNCT
hassl-3074	379	9	s.	s.	PROPN
hassl-3074	379	10	,	,	PUNCT
hassl-3074	379	11	&	&	CCONJ
hassl-3074	379	12	rossieta	rossieta	PROPN
hassl-3074	379	13	,	,	PUNCT
hassl-3074	379	14	h.	h.	PROPN
hassl-3074	379	15	(	(	PUNCT
hassl-3074	379	16	2018	2018	NUM
hassl-3074	379	17	)	)	PUNCT
hassl-3074	379	18	.	.	PUNCT
hassl-3074	380	1	transparency	transparency	NOUN
hassl-3074	380	2	of	of	ADP
hassl-3074	380	3	local	local	ADJ
hassl-3074	380	4	government	government	NOUN
hassl-3074	380	5	in	in	ADP
hassl-3074	380	6	indonesia	indonesia	PROPN
hassl-3074	380	7	.	.	PUNCT
hassl-3074	381	1	asian	asian	PROPN
hassl-3074	381	2	journal	journal	PROPN
hassl-3074	381	3	of	of	ADP
hassl-3074	381	4	accounting	accounting	NOUN
hassl-3074	381	5	research	research	NOUN
hassl-3074	381	6	,	,	PUNCT
hassl-3074	381	7	3(1	3(1	NUM
hassl-3074	381	8	)	)	PUNCT
hassl-3074	381	9	,	,	PUNCT
hassl-3074	381	10	123-138.available	123-138.available	NUM
hassl-3074	381	11	at	at	ADP
hassl-3074	381	12	:	:	PUNCT
hassl-3074	381	13	https://doi.org/10.1108/ajar-07-2018-0019	https://doi.org/10.1108/ajar-07-2018-0019	NOUN
hassl-3074	381	14	.	.	PUNCT
hassl-3074	382	1	ahmad	ahmad	PROPN
hassl-3074	382	2	,	,	PUNCT
hassl-3074	382	3	r.	r.	PROPN
hassl-3074	382	4	,	,	PUNCT
hassl-3074	382	5	&	&	CCONJ
hassl-3074	382	6	saad	saad	PROPN
hassl-3074	382	7	,	,	PUNCT
hassl-3074	382	8	m.	m.	NOUN
hassl-3074	382	9	(	(	PUNCT
hassl-3074	382	10	2020	2020	NUM
hassl-3074	382	11	)	)	PUNCT
hassl-3074	382	12	.	.	PUNCT
hassl-3074	383	1	the	the	DET
hassl-3074	383	2	impact	impact	NOUN
hassl-3074	383	3	of	of	ADP
hassl-3074	383	4	malaysian	malaysian	ADJ
hassl-3074	383	5	public	public	ADJ
hassl-3074	383	6	sector	sector	NOUN
hassl-3074	383	7	in	in	ADP
hassl-3074	383	8	the	the	DET
hassl-3074	383	9	relationship	relationship	NOUN
hassl-3074	383	10	between	between	ADP
hassl-3074	383	11	transformational	transformational	ADJ
hassl-3074	383	12	leadership	leadership	NOUN
hassl-3074	383	13	styles	style	NOUN
hassl-3074	383	14	and	and	CCONJ
hassl-3074	383	15	career	career	NOUN
hassl-3074	383	16	development	development	NOUN
hassl-3074	383	17	.	.	PUNCT
hassl-3074	384	1	international	international	ADJ
hassl-3074	384	2	journal	journal	PROPN
hassl-3074	384	3	of	of	ADP
hassl-3074	384	4	public	public	ADJ
hassl-3074	384	5	administration	administration	NOUN
hassl-3074	384	6	,	,	PUNCT
hassl-3074	384	7	43(3	43(3	NUM
hassl-3074	384	8	)	)	PUNCT
hassl-3074	384	9	,	,	PUNCT
hassl-3074	384	10	203-212.available	203-212.available	NUM
hassl-3074	384	11	at	at	ADP
hassl-3074	384	12	:	:	PUNCT
hassl-3074	384	13	https://doi.org/10.1080/01900692.2019.1627555	https://doi.org/10.1080/01900692.2019.1627555	PROPN
hassl-3074	384	14	.	.	PROPN
hassl-3074	384	15	ali	ali	PROPN
hassl-3074	384	16	,	,	PUNCT
hassl-3074	384	17	i.	i.	PROPN
hassl-3074	384	18	,	,	PUNCT
hassl-3074	384	19	lodhia	lodhia	PROPN
hassl-3074	384	20	,	,	PUNCT
hassl-3074	384	21	s.	s.	PROPN
hassl-3074	384	22	,	,	PUNCT
hassl-3074	384	23	&	&	CCONJ
hassl-3074	384	24	narayan	narayan	PROPN
hassl-3074	384	25	,	,	PUNCT
hassl-3074	384	26	a.	a.	PROPN
hassl-3074	384	27	k.	k.	PROPN
hassl-3074	384	28	(	(	PUNCT
hassl-3074	384	29	2021	2021	NUM
hassl-3074	384	30	)	)	PUNCT
hassl-3074	384	31	.	.	PUNCT
hassl-3074	385	1	value	value	NOUN
hassl-3074	385	2	creation	creation	NOUN
hassl-3074	385	3	attempts	attempt	NOUN
hassl-3074	385	4	via	via	ADP
hassl-3074	385	5	photographs	photograph	NOUN
hassl-3074	385	6	in	in	ADP
hassl-3074	385	7	sustainability	sustainability	NOUN
hassl-3074	385	8	reporting	reporting	NOUN
hassl-3074	385	9	:	:	PUNCT
hassl-3074	385	10	a	a	DET
hassl-3074	385	11	legitimacy	legitimacy	NOUN
hassl-3074	385	12	theory	theory	NOUN
hassl-3074	385	13	perspective	perspective	NOUN
hassl-3074	385	14	.	.	PUNCT
hassl-3074	386	1	meditari	meditari	ADJ
hassl-3074	386	2	accountancy	accountancy	NOUN
hassl-3074	386	3	research	research	NOUN
hassl-3074	386	4	,	,	PUNCT
hassl-3074	386	5	29(2	29(2	NUM
hassl-3074	386	6	)	)	PUNCT
hassl-3074	386	7	,	,	PUNCT
hassl-3074	386	8	247-263.available	247-263.available	NUM
hassl-3074	386	9	at	at	ADP
hassl-3074	386	10	:	:	PUNCT
hassl-3074	386	11	https://doi.org/10.1108/medar-022020-0722	https://doi.org/10.1108/medar-022020-0722	PROPN
hassl-3074	386	12	.	.	PUNCT
hassl-3074	386	13	alsharari	alsharari	PROPN
hassl-3074	386	14	,	,	PUNCT
hassl-3074	386	15	n.	n.	PROPN
hassl-3074	386	16	m.	m.	NOUN
hassl-3074	386	17	(	(	PUNCT
hassl-3074	386	18	2020	2020	NUM
hassl-3074	386	19	)	)	PUNCT
hassl-3074	386	20	.	.	PUNCT
hassl-3074	387	1	accounting	accounting	NOUN
hassl-3074	387	2	changes	change	NOUN
hassl-3074	387	3	and	and	CCONJ
hassl-3074	387	4	beyond	beyond	ADP
hassl-3074	387	5	budgeting	budgeting	ADJ
hassl-3074	387	6	principles	principle	NOUN
hassl-3074	387	7	(	(	PUNCT
hassl-3074	387	8	bbp	bbp	NOUN
hassl-3074	387	9	)	)	PUNCT
hassl-3074	387	10	in	in	ADP
hassl-3074	387	11	the	the	DET
hassl-3074	387	12	public	public	ADJ
hassl-3074	387	13	sector	sector	NOUN
hassl-3074	387	14	:	:	PUNCT
hassl-3074	387	15	institutional	institutional	ADJ
hassl-3074	387	16	isomorphism	isomorphism	NOUN
hassl-3074	387	17	.	.	PUNCT
hassl-3074	388	1	international	international	ADJ
hassl-3074	388	2	journal	journal	PROPN
hassl-3074	388	3	of	of	ADP
hassl-3074	388	4	public	public	ADJ
hassl-3074	388	5	sector	sector	NOUN
hassl-3074	388	6	management	management	NOUN
hassl-3074	388	7	,	,	PUNCT
hassl-3074	388	8	33(2	33(2	NUM
hassl-3074	388	9	-	-	SYM
hassl-3074	388	10	3	3	NUM
hassl-3074	388	11	)	)	PUNCT
hassl-3074	388	12	,	,	PUNCT
hassl-3074	388	13	165-189.available	165-189.available	NUM
hassl-3074	388	14	at	at	ADP
hassl-3074	388	15	:	:	PUNCT
hassl-3074	388	16	https://doi.org/10.1108/ijpsm-10-2018-0217	https://doi.org/10.1108/ijpsm-10-2018-0217	NOUN
hassl-3074	388	17	.	.	PUNCT
hassl-3074	389	1	alvesson	alvesson	NOUN
hassl-3074	389	2	,	,	PUNCT
hassl-3074	389	3	m.	m.	NOUN
hassl-3074	389	4	,	,	PUNCT
hassl-3074	389	5	&	&	CCONJ
hassl-3074	389	6	spicer	spicer	PROPN
hassl-3074	389	7	,	,	PUNCT
hassl-3074	389	8	a.	a.	NOUN
hassl-3074	389	9	(	(	PUNCT
hassl-3074	389	10	2019	2019	NUM
hassl-3074	389	11	)	)	PUNCT
hassl-3074	389	12	.	.	PUNCT
hassl-3074	390	1	neo	neo	X
hassl-3074	390	2	-	-	ADJ
hassl-3074	390	3	institutional	institutional	ADJ
hassl-3074	390	4	theory	theory	NOUN
hassl-3074	390	5	and	and	CCONJ
hassl-3074	390	6	organization	organization	NOUN
hassl-3074	390	7	studies	study	NOUN
hassl-3074	390	8	:	:	PUNCT
hassl-3074	390	9	a	a	DET
hassl-3074	390	10	mid	mid	ADJ
hassl-3074	390	11	-	-	ADJ
hassl-3074	390	12	life	life	ADJ
hassl-3074	390	13	crisis	crisis	NOUN
hassl-3074	390	14	?	?	PUNCT
hassl-3074	391	1	organization	organization	NOUN
hassl-3074	391	2	studies	study	NOUN
hassl-3074	391	3	,	,	PUNCT
hassl-3074	391	4	40(2	40(2	NUM
hassl-3074	391	5	)	)	PUNCT
hassl-3074	391	6	,	,	PUNCT
hassl-3074	391	7	199-218.available	199-218.available	NUM
hassl-3074	391	8	at	at	ADP
hassl-3074	391	9	:	:	PUNCT
hassl-3074	391	10	https://doi.org/10.1177/0170840618772610	https://doi.org/10.1177/0170840618772610	X
hassl-3074	391	11	.	.	PUNCT
hassl-3074	392	1	ardi	ardi	PROPN
hassl-3074	392	2	,	,	PUNCT
hassl-3074	392	3	f.	f.	PROPN
hassl-3074	392	4	g.	g.	PROPN
hassl-3074	392	5	,	,	PUNCT
hassl-3074	392	6	saputra	saputra	PROPN
hassl-3074	392	7	,	,	PUNCT
hassl-3074	392	8	i.	i.	PROPN
hassl-3074	392	9	,	,	PUNCT
hassl-3074	392	10	&	&	CCONJ
hassl-3074	392	11	mulyani	mulyani	PROPN
hassl-3074	392	12	,	,	PUNCT
hassl-3074	392	13	s.	s.	PROPN
hassl-3074	392	14	d.	d.	PROPN
hassl-3074	392	15	(	(	PUNCT
hassl-3074	392	16	2019	2019	NUM
hassl-3074	392	17	)	)	PUNCT
hassl-3074	392	18	.	.	PUNCT
hassl-3074	393	1	effect	effect	NOUN
hassl-3074	393	2	of	of	ADP
hassl-3074	393	3	financial	financial	ADJ
hassl-3074	393	4	distress	distress	NOUN
hassl-3074	393	5	,	,	PUNCT
hassl-3074	393	6	company	company	NOUN
hassl-3074	393	7	size	size	NOUN
hassl-3074	393	8	,	,	PUNCT
hassl-3074	393	9	audit	audit	NOUN
hassl-3074	393	10	tenure	tenure	NOUN
hassl-3074	393	11	and	and	CCONJ
hassl-3074	393	12	auditor	auditor	NOUN
hassl-3074	393	13	reputation	reputation	NOUN
hassl-3074	393	14	on	on	ADP
hassl-3074	393	15	going	go	VERB
hassl-3074	393	16	concern	concern	NOUN
hassl-3074	393	17	modified	modify	VERB
hassl-3074	393	18	audit	audit	NOUN
hassl-3074	393	19	opinion	opinion	NOUN
hassl-3074	393	20	.	.	PUNCT
hassl-3074	394	1	trisakti	trisakti	ADJ
hassl-3074	394	2	accounting	accounting	NOUN
hassl-3074	394	3	masters	master	NOUN
hassl-3074	394	4	journal	journal	PROPN
hassl-3074	394	5	,	,	PUNCT
hassl-3074	394	6	6(2	6(2	NUM
hassl-3074	394	7	)	)	PUNCT
hassl-3074	394	8	,	,	PUNCT
hassl-3074	394	9	225	225	NUM
hassl-3074	394	10	-	-	SYM
hassl-3074	394	11	246	246	NUM
hassl-3074	394	12	.	.	PUNCT
hassl-3074	395	1	arifin	arifin	PROPN
hassl-3074	395	2	,	,	PUNCT
hassl-3074	395	3	j.	j.	PROPN
hassl-3074	395	4	(	(	PUNCT
hassl-3074	395	5	2020	2020	NUM
hassl-3074	395	6	)	)	PUNCT
hassl-3074	395	7	.	.	PUNCT
hassl-3074	396	1	domination	domination	NOUN
hassl-3074	396	2	of	of	ADP
hassl-3074	396	3	regional	regional	ADJ
hassl-3074	396	4	wealth	wealth	NOUN
hassl-3074	396	5	as	as	ADP
hassl-3074	396	6	a	a	DET
hassl-3074	396	7	determining	determine	VERB
hassl-3074	396	8	factor	factor	NOUN
hassl-3074	396	9	of	of	ADP
hassl-3074	396	10	financial	financial	ADJ
hassl-3074	396	11	statement	statement	NOUN
hassl-3074	396	12	disclosure	disclosure	NOUN
hassl-3074	396	13	.	.	PUNCT
hassl-3074	397	1	journal	journal	NOUN
hassl-3074	397	2	of	of	ADP
hassl-3074	397	3	accounting	accounting	NOUN
hassl-3074	397	4	and	and	CCONJ
hassl-3074	397	5	finance	finance	NOUN
hassl-3074	397	6	,	,	PUNCT
hassl-3074	397	7	22(2	22(2	NUM
hassl-3074	397	8	)	)	PUNCT
hassl-3074	397	9	,	,	PUNCT
hassl-3074	397	10	91-104.available	91-104.available	ADJ
hassl-3074	397	11	at	at	ADP
hassl-3074	397	12	:	:	PUNCT
hassl-3074	397	13	https://doi.org/10.9744/jak.22.2.91-104	https://doi.org/10.9744/jak.22.2.91-104	PROPN
hassl-3074	397	14	.	.	PUNCT
hassl-3074	398	1	arifin	arifin	PROPN
hassl-3074	398	2	,	,	PUNCT
hassl-3074	398	3	j.	j.	PROPN
hassl-3074	398	4	,	,	PUNCT
hassl-3074	398	5	tower	tower	NOUN
hassl-3074	398	6	,	,	PUNCT
hassl-3074	398	7	g.	g.	PROPN
hassl-3074	398	8	,	,	PUNCT
hassl-3074	398	9	&	&	CCONJ
hassl-3074	398	10	porter	porter	PROPN
hassl-3074	398	11	,	,	PUNCT
hassl-3074	398	12	s.	s.	PROPN
hassl-3074	398	13	(	(	PUNCT
hassl-3074	398	14	2015	2015	NUM
hassl-3074	398	15	)	)	PUNCT
hassl-3074	398	16	.	.	PUNCT
hassl-3074	399	1	financial	financial	ADJ
hassl-3074	399	2	reporting	reporting	NOUN
hassl-3074	399	3	compliance	compliance	NOUN
hassl-3074	399	4	in	in	ADP
hassl-3074	399	5	indonesian	indonesian	ADJ
hassl-3074	399	6	local	local	ADJ
hassl-3074	399	7	governments	government	NOUN
hassl-3074	399	8	:	:	PUNCT
hassl-3074	399	9	mimetic	mimetic	ADJ
hassl-3074	399	10	pressure	pressure	NOUN
hassl-3074	399	11	dominates	dominate	VERB
hassl-3074	399	12	.	.	PUNCT
hassl-3074	400	1	indonesian	indonesian	ADJ
hassl-3074	400	2	journal	journal	PROPN
hassl-3074	400	3	of	of	ADP
hassl-3074	400	4	accounting	accounting	NOUN
hassl-3074	400	5	and	and	CCONJ
hassl-3074	400	6	auditing	auditing	NOUN
hassl-3074	400	7	,	,	PUNCT
hassl-3074	400	8	19(1	19(1	NUM
hassl-3074	400	9	)	)	PUNCT
hassl-3074	400	10	,	,	PUNCT
hassl-3074	400	11	68-84.available	68-84.available	ADJ
hassl-3074	400	12	at	at	ADP
hassl-3074	400	13	:	:	PUNCT
hassl-3074	400	14	https://doi.org/10.20885/jaai.vol19.iss1.art6	https://doi.org/10.20885/jaai.vol19.iss1.art6	NOUN
hassl-3074	400	15	.	.	PUNCT
hassl-3074	401	1	bach	bach	PROPN
hassl-3074	401	2	,	,	PUNCT
hassl-3074	401	3	t.	t.	PROPN
hassl-3074	401	4	,	,	PUNCT
hassl-3074	401	5	&	&	CCONJ
hassl-3074	401	6	veit	veit	PROPN
hassl-3074	401	7	,	,	PUNCT
hassl-3074	401	8	s.	s.	PROPN
hassl-3074	401	9	(	(	PUNCT
hassl-3074	401	10	2018	2018	NUM
hassl-3074	401	11	)	)	PUNCT
hassl-3074	401	12	.	.	PUNCT
hassl-3074	402	1	the	the	DET
hassl-3074	402	2	determinants	determinant	NOUN
hassl-3074	402	3	of	of	ADP
hassl-3074	402	4	promotion	promotion	NOUN
hassl-3074	402	5	to	to	ADP
hassl-3074	402	6	high	high	ADJ
hassl-3074	402	7	public	public	ADJ
hassl-3074	402	8	office	office	NOUN
hassl-3074	402	9	in	in	ADP
hassl-3074	402	10	germany	germany	PROPN
hassl-3074	402	11	:	:	PUNCT
hassl-3074	402	12	partisan	partisan	ADJ
hassl-3074	402	13	loyalty	loyalty	NOUN
hassl-3074	402	14	,	,	PUNCT
hassl-3074	402	15	political	political	ADJ
hassl-3074	402	16	craft	craft	NOUN
hassl-3074	402	17	,	,	PUNCT
hassl-3074	402	18	or	or	CCONJ
hassl-3074	402	19	managerial	managerial	ADJ
hassl-3074	402	20	competencies	competency	NOUN
hassl-3074	402	21	?	?	PUNCT
hassl-3074	403	1	journal	journal	NOUN
hassl-3074	403	2	of	of	ADP
hassl-3074	403	3	public	public	ADJ
hassl-3074	403	4	administration	administration	NOUN
hassl-3074	403	5	research	research	NOUN
hassl-3074	403	6	and	and	CCONJ
hassl-3074	403	7	theory	theory	NOUN
hassl-3074	403	8	,	,	PUNCT
hassl-3074	403	9	28(2	28(2	NUM
hassl-3074	403	10	)	)	PUNCT
hassl-3074	403	11	,	,	PUNCT
hassl-3074	403	12	254-269.available	254-269.available	NUM
hassl-3074	403	13	at	at	ADP
hassl-3074	403	14	:	:	PUNCT
hassl-3074	403	15	https://doi.org/10.1093/jopart/mux041	https://doi.org/10.1093/jopart/mux041	PROPN
hassl-3074	403	16	.	.	PUNCT
hassl-3074	404	1	bambang	bambang	PROPN
hassl-3074	404	2	,	,	PUNCT
hassl-3074	404	3	b.	b.	PROPN
hassl-3074	404	4	,	,	PUNCT
hassl-3074	404	5	pusparini	pusparini	PROPN
hassl-3074	404	6	,	,	PUNCT
hassl-3074	404	7	h.	h.	PROPN
hassl-3074	404	8	,	,	PUNCT
hassl-3074	404	9	&	&	CCONJ
hassl-3074	404	10	nurabiah	nurabiah	PROPN
hassl-3074	404	11	,	,	PUNCT
hassl-3074	404	12	n.	n.	PROPN
hassl-3074	404	13	(	(	PUNCT
hassl-3074	404	14	2020	2020	NUM
hassl-3074	404	15	)	)	PUNCT
hassl-3074	404	16	.	.	PUNCT
hassl-3074	405	1	the	the	DET
hassl-3074	405	2	effect	effect	NOUN
hassl-3074	405	3	of	of	ADP
hassl-3074	405	4	local	local	ADJ
hassl-3074	405	5	government	government	NOUN
hassl-3074	405	6	performance	performance	NOUN
hassl-3074	405	7	,	,	PUNCT
hassl-3074	405	8	local	local	ADJ
hassl-3074	405	9	government	government	NOUN
hassl-3074	405	10	characteristics	characteristic	NOUN
hassl-3074	405	11	,	,	PUNCT
hassl-3074	405	12	and	and	CCONJ
hassl-3074	405	13	demographic	demographic	ADJ
hassl-3074	405	14	characteristics	characteristic	NOUN
hassl-3074	405	15	on	on	ADP
hassl-3074	405	16	e	e	NOUN
hassl-3074	405	17	-	-	NOUN
hassl-3074	405	18	government	government	ADJ
hassl-3074	405	19	implementation	implementation	NOUN
hassl-3074	405	20	(	(	PUNCT
hassl-3074	405	21	study	study	NOUN
hassl-3074	405	22	on	on	ADP
hassl-3074	405	23	provincial	provincial	ADJ
hassl-3074	405	24	government	government	NOUN
hassl-3074	405	25	in	in	ADP
hassl-3074	405	26	indonesia	indonesia	PROPN
hassl-3074	405	27	)	)	PUNCT
hassl-3074	405	28	.	.	PUNCT
hassl-3074	406	1	journal	journal	NOUN
hassl-3074	406	2	of	of	ADP
hassl-3074	406	3	accounting	accounting	NOUN
hassl-3074	406	4	applications	application	NOUN
hassl-3074	406	5	,	,	PUNCT
hassl-3074	406	6	4(2	4(2	NUM
hassl-3074	406	7	)	)	PUNCT
hassl-3074	406	8	,	,	PUNCT
hassl-3074	406	9	127–146.available	127–146.available	NUM
hassl-3074	406	10	at	at	ADP
hassl-3074	406	11	:	:	PUNCT
hassl-3074	406	12	https://doi.org/10.29303/jaa.v4i2.83	https://doi.org/10.29303/jaa.v4i2.83	PROPN
hassl-3074	406	13	.	.	PUNCT
hassl-3074	406	14	beske	beske	PROPN
hassl-3074	406	15	,	,	PUNCT
hassl-3074	406	16	f.	f.	PROPN
hassl-3074	406	17	,	,	PUNCT
hassl-3074	406	18	haustein	haustein	PROPN
hassl-3074	406	19	,	,	PUNCT
hassl-3074	406	20	e.	e.	PROPN
hassl-3074	406	21	,	,	PUNCT
hassl-3074	406	22	&	&	CCONJ
hassl-3074	406	23	lorson	lorson	PROPN
hassl-3074	406	24	,	,	PUNCT
hassl-3074	406	25	p.	p.	PROPN
hassl-3074	406	26	c.	c.	PROPN
hassl-3074	406	27	(	(	PUNCT
hassl-3074	406	28	2020	2020	NUM
hassl-3074	406	29	)	)	PUNCT
hassl-3074	406	30	.	.	PUNCT
hassl-3074	407	1	materiality	materiality	NOUN
hassl-3074	407	2	analysis	analysis	NOUN
hassl-3074	407	3	in	in	ADP
hassl-3074	407	4	sustainability	sustainability	NOUN
hassl-3074	407	5	and	and	CCONJ
hassl-3074	407	6	integrated	integrate	VERB
hassl-3074	407	7	reports	report	NOUN
hassl-3074	407	8	.	.	PUNCT
hassl-3074	408	1	sustainability	sustainability	NOUN
hassl-3074	408	2	accounting	accounting	NOUN
hassl-3074	408	3	,	,	PUNCT
hassl-3074	408	4	management	management	NOUN
hassl-3074	408	5	and	and	CCONJ
hassl-3074	408	6	policy	policy	NOUN
hassl-3074	408	7	journal	journal	NOUN
hassl-3074	408	8	,	,	PUNCT
hassl-3074	408	9	11(1	11(1	NUM
hassl-3074	408	10	)	)	PUNCT
hassl-3074	408	11	,	,	PUNCT
hassl-3074	408	12	162-186.available	162-186.available	NUM
hassl-3074	408	13	at	at	ADP
hassl-3074	408	14	:	:	PUNCT
hassl-3074	408	15	https://doi.org/10.1108/sampj-12-2018-0343	https://doi.org/10.1108/sampj-12-2018-0343	NOUN
hassl-3074	408	16	.	.	PUNCT
hassl-3074	409	1	humanities	humanity	NOUN
hassl-3074	409	2	and	and	CCONJ
hassl-3074	409	3	social	social	ADJ
hassl-3074	409	4	sciences	science	NOUN
hassl-3074	409	5	letters	letter	NOUN
hassl-3074	409	6	,	,	PUNCT
hassl-3074	409	7	2022	2022	NUM
hassl-3074	409	8	,	,	PUNCT
hassl-3074	409	9	10(3	10(3	NUM
hassl-3074	409	10	):	):	PUNCT
hassl-3074	409	11	336	336	NUM
hassl-3074	409	12	-	-	SYM
hassl-3074	409	13	355	355	NUM
hassl-3074	409	14	352	352	NUM
hassl-3074	409	15	©	©	PROPN
hassl-3074	409	16	2022	2022	NUM
hassl-3074	409	17	conscientia	conscientia	PROPN
hassl-3074	409	18	beam	beam	PROPN
hassl-3074	409	19	.	.	PUNCT
hassl-3074	410	1	all	all	DET
hassl-3074	410	2	rights	right	NOUN
hassl-3074	410	3	reserved	reserve	VERB
hassl-3074	410	4	.	.	PUNCT
hassl-3074	411	1	bolívar	bolívar	PROPN
hassl-3074	411	2	,	,	PUNCT
hassl-3074	411	3	m.	m.	PROPN
hassl-3074	411	4	p.	p.	PROPN
hassl-3074	411	5	r.	r.	PROPN
hassl-3074	411	6	,	,	PUNCT
hassl-3074	411	7	galera	galera	PROPN
hassl-3074	411	8	,	,	PUNCT
hassl-3074	411	9	a.	a.	NOUN
hassl-3074	411	10	n.	n.	PROPN
hassl-3074	411	11	,	,	PUNCT
hassl-3074	411	12	subirés	subirés	PROPN
hassl-3074	411	13	,	,	PUNCT
hassl-3074	411	14	m.	m.	PROPN
hassl-3074	411	15	d.	d.	PROPN
hassl-3074	411	16	l.	l.	PROPN
hassl-3074	411	17	,	,	PUNCT
hassl-3074	411	18	&	&	CCONJ
hassl-3074	411	19	muñoz	muñoz	PROPN
hassl-3074	411	20	,	,	PUNCT
hassl-3074	411	21	l.	l.	PROPN
hassl-3074	411	22	a.	a.	PROPN
hassl-3074	411	23	(	(	PUNCT
hassl-3074	411	24	2018	2018	NUM
hassl-3074	411	25	)	)	PUNCT
hassl-3074	411	26	.	.	PUNCT
hassl-3074	412	1	analyzing	analyze	VERB
hassl-3074	412	2	the	the	DET
hassl-3074	412	3	accounting	accounting	NOUN
hassl-3074	412	4	measurement	measurement	NOUN
hassl-3074	412	5	of	of	ADP
hassl-3074	412	6	financial	financial	ADJ
hassl-3074	412	7	sustainability	sustainability	NOUN
hassl-3074	412	8	in	in	ADP
hassl-3074	412	9	local	local	ADJ
hassl-3074	412	10	governments	government	NOUN
hassl-3074	412	11	through	through	ADP
hassl-3074	412	12	political	political	ADJ
hassl-3074	412	13	factors	factor	NOUN
hassl-3074	412	14	.	.	PUNCT
hassl-3074	413	1	accounting	accounting	NOUN
hassl-3074	413	2	,	,	PUNCT
hassl-3074	413	3	auditing	auditing	NOUN
hassl-3074	413	4	&	&	CCONJ
hassl-3074	413	5	accountability	accountability	NOUN
hassl-3074	413	6	journal	journal	NOUN
hassl-3074	413	7	,	,	PUNCT
hassl-3074	413	8	31(8	31(8	NUM
hassl-3074	413	9	)	)	PUNCT
hassl-3074	413	10	,	,	PUNCT
hassl-3074	413	11	2135	2135	NUM
hassl-3074	413	12	–	–	PUNCT
hassl-3074	413	13	2164.available	2164.available	NUM
hassl-3074	413	14	at	at	ADP
hassl-3074	413	15	:	:	PUNCT
hassl-3074	413	16	https://doi.org/10.1108/aaaj-10-2016-2754	https://doi.org/10.1108/aaaj-10-2016-2754	PROPN
hassl-3074	413	17	.	.	PUNCT
hassl-3074	413	18	boxenbaum	boxenbaum	PROPN
hassl-3074	413	19	,	,	PUNCT
hassl-3074	413	20	e.	e.	PROPN
hassl-3074	413	21	,	,	PUNCT
hassl-3074	413	22	&	&	CCONJ
hassl-3074	413	23	jonsson	jonsson	PROPN
hassl-3074	413	24	,	,	PUNCT
hassl-3074	413	25	s.	s.	PROPN
hassl-3074	413	26	(	(	PUNCT
hassl-3074	413	27	2017	2017	NUM
hassl-3074	413	28	)	)	PUNCT
hassl-3074	413	29	.	.	PUNCT
hassl-3074	414	1	isomorphism	isomorphism	NOUN
hassl-3074	414	2	,	,	PUNCT
hassl-3074	414	3	diffusion	diffusion	NOUN
hassl-3074	414	4	and	and	CCONJ
hassl-3074	414	5	decoupling	decoupling	NOUN
hassl-3074	414	6	:	:	PUNCT
hassl-3074	414	7	concept	concept	NOUN
hassl-3074	414	8	evolution	evolution	NOUN
hassl-3074	414	9	and	and	CCONJ
hassl-3074	414	10	theoretical	theoretical	ADJ
hassl-3074	414	11	challenges	challenge	NOUN
hassl-3074	414	12	.	.	PUNCT
hassl-3074	415	1	the	the	DET
hassl-3074	415	2	sage	sage	NOUN
hassl-3074	415	3	handbook	handbook	NOUN
hassl-3074	415	4	of	of	ADP
hassl-3074	415	5	organizational	organizational	ADJ
hassl-3074	415	6	institutionalism	institutionalism	NOUN
hassl-3074	415	7	,	,	PUNCT
hassl-3074	415	8	77-97.available	77-97.available	ADJ
hassl-3074	415	9	at	at	ADP
hassl-3074	415	10	:	:	PUNCT
hassl-3074	415	11	https://doi.org/10.4135/9781446280669.n4	https://doi.org/10.4135/9781446280669.n4	X
hassl-3074	415	12	.	.	PUNCT
hassl-3074	416	1	camilleri	camilleri	NOUN
hassl-3074	416	2	,	,	PUNCT
hassl-3074	416	3	m.	m.	NOUN
hassl-3074	416	4	a.	a.	NOUN
hassl-3074	416	5	(	(	PUNCT
hassl-3074	416	6	2018	2018	NUM
hassl-3074	416	7	)	)	PUNCT
hassl-3074	416	8	.	.	PUNCT
hassl-3074	417	1	theoretical	theoretical	ADJ
hassl-3074	417	2	insights	insight	NOUN
hassl-3074	417	3	on	on	ADP
hassl-3074	417	4	integrated	integrated	ADJ
hassl-3074	417	5	reporting	reporting	NOUN
hassl-3074	417	6	:	:	PUNCT
hassl-3074	417	7	the	the	DET
hassl-3074	417	8	inclusion	inclusion	NOUN
hassl-3074	417	9	of	of	ADP
hassl-3074	417	10	non	non	ADJ
hassl-3074	417	11	-	-	ADJ
hassl-3074	417	12	financial	financial	ADJ
hassl-3074	417	13	capitals	capital	NOUN
hassl-3074	417	14	in	in	ADP
hassl-3074	417	15	corporate	corporate	ADJ
hassl-3074	417	16	disclosures	disclosure	NOUN
hassl-3074	417	17	.	.	PUNCT
hassl-3074	418	1	corporate	corporate	ADJ
hassl-3074	418	2	communications	communication	NOUN
hassl-3074	418	3	:	:	PUNCT
hassl-3074	418	4	an	an	DET
hassl-3074	418	5	international	international	ADJ
hassl-3074	418	6	journal	journal	NOUN
hassl-3074	418	7	,	,	PUNCT
hassl-3074	418	8	23(4	23(4	NOUN
hassl-3074	418	9	)	)	PUNCT
hassl-3074	418	10	,	,	PUNCT
hassl-3074	418	11	567-581.available	567-581.available	NUM
hassl-3074	418	12	at	at	ADP
hassl-3074	418	13	:	:	PUNCT
hassl-3074	418	14	https://doi.org/10.1108/ccij-01-2018-0016	https://doi.org/10.1108/ccij-01-2018-0016	PROPN
hassl-3074	418	15	.	.	PUNCT
hassl-3074	419	1	carr	carr	PROPN
hassl-3074	419	2	,	,	PUNCT
hassl-3074	419	3	g.	g.	PROPN
hassl-3074	419	4	,	,	PUNCT
hassl-3074	419	5	loucks	louck	NOUN
hassl-3074	419	6	,	,	PUNCT
hassl-3074	419	7	d.	d.	PROPN
hassl-3074	419	8	p.	p.	PROPN
hassl-3074	419	9	,	,	PUNCT
hassl-3074	419	10	&	&	CCONJ
hassl-3074	419	11	blöschl	blöschl	PROPN
hassl-3074	419	12	,	,	PUNCT
hassl-3074	419	13	g.	g.	PROPN
hassl-3074	419	14	(	(	PUNCT
hassl-3074	419	15	2018	2018	NUM
hassl-3074	419	16	)	)	PUNCT
hassl-3074	419	17	.	.	PUNCT
hassl-3074	420	1	gaining	gain	VERB
hassl-3074	420	2	insight	insight	NOUN
hassl-3074	420	3	into	into	ADP
hassl-3074	420	4	interdisciplinary	interdisciplinary	ADJ
hassl-3074	420	5	research	research	NOUN
hassl-3074	420	6	and	and	CCONJ
hassl-3074	420	7	education	education	NOUN
hassl-3074	420	8	programmes	programme	NOUN
hassl-3074	420	9	:	:	PUNCT
hassl-3074	420	10	a	a	DET
hassl-3074	420	11	framework	framework	NOUN
hassl-3074	420	12	for	for	ADP
hassl-3074	420	13	evaluation	evaluation	NOUN
hassl-3074	420	14	.	.	PUNCT
hassl-3074	421	1	research	research	NOUN
hassl-3074	421	2	policy	policy	NOUN
hassl-3074	421	3	,	,	PUNCT
hassl-3074	421	4	47(1	47(1	NUM
hassl-3074	421	5	)	)	PUNCT
hassl-3074	421	6	,	,	PUNCT
hassl-3074	421	7	35-48.available	35-48.available	ADJ
hassl-3074	421	8	at	at	ADP
hassl-3074	421	9	:	:	PUNCT
hassl-3074	421	10	https://doi.org/10.1016/j.respol.2017.09.010	https://doi.org/10.1016/j.respol.2017.09.010	NOUN
hassl-3074	421	11	.	.	PUNCT
hassl-3074	422	1	carungu	carungu	PROPN
hassl-3074	422	2	,	,	PUNCT
hassl-3074	422	3	j.	j.	PROPN
hassl-3074	422	4	,	,	PUNCT
hassl-3074	422	5	di	di	X
hassl-3074	422	6	pietra	pietra	PROPN
hassl-3074	422	7	,	,	PUNCT
hassl-3074	422	8	r.	r.	PROPN
hassl-3074	422	9	,	,	PUNCT
hassl-3074	422	10	&	&	CCONJ
hassl-3074	422	11	molinari	molinari	PROPN
hassl-3074	422	12	,	,	PUNCT
hassl-3074	422	13	m.	m.	NOUN
hassl-3074	422	14	(	(	PUNCT
hassl-3074	422	15	2021	2021	NUM
hassl-3074	422	16	)	)	PUNCT
hassl-3074	422	17	.	.	PUNCT
hassl-3074	423	1	mandatory	mandatory	ADJ
hassl-3074	423	2	vs	vs	ADP
hassl-3074	423	3	voluntary	voluntary	ADJ
hassl-3074	423	4	exercise	exercise	NOUN
hassl-3074	423	5	on	on	ADP
hassl-3074	423	6	non	non	ADJ
hassl-3074	423	7	-	-	ADJ
hassl-3074	423	8	financial	financial	ADJ
hassl-3074	423	9	reporting	reporting	NOUN
hassl-3074	423	10	:	:	PUNCT
hassl-3074	423	11	does	do	AUX
hassl-3074	423	12	a	a	DET
hassl-3074	423	13	normative	normative	ADJ
hassl-3074	423	14	/	/	SYM
hassl-3074	423	15	coercive	coercive	ADJ
hassl-3074	423	16	isomorphism	isomorphism	NOUN
hassl-3074	423	17	facilitate	facilitate	VERB
hassl-3074	423	18	an	an	DET
hassl-3074	423	19	increase	increase	NOUN
hassl-3074	423	20	in	in	ADP
hassl-3074	423	21	quality	quality	NOUN
hassl-3074	423	22	?	?	PUNCT
hassl-3074	424	1	meditari	meditari	ADJ
hassl-3074	424	2	accountancy	accountancy	NOUN
hassl-3074	424	3	research	research	NOUN
hassl-3074	424	4	,	,	PUNCT
hassl-3074	424	5	29(3	29(3	NUM
hassl-3074	424	6	)	)	PUNCT
hassl-3074	424	7	,	,	PUNCT
hassl-3074	424	8	449	449	NUM
hassl-3074	424	9	–	–	PUNCT
hassl-3074	424	10	476.available	476.available	ADJ
hassl-3074	424	11	at	at	ADP
hassl-3074	424	12	:	:	PUNCT
hassl-3074	424	13	https://doi.org/10.1108/medar-08-2019-0540	https://doi.org/10.1108/medar-08-2019-0540	PROPN
hassl-3074	424	14	.	.	PUNCT
hassl-3074	425	1	chen	chen	PROPN
hassl-3074	425	2	,	,	PUNCT
hassl-3074	425	3	m.	m.	PROPN
hassl-3074	425	4	y.	y.	PROPN
hassl-3074	425	5	c.	c.	PROPN
hassl-3074	425	6	,	,	PUNCT
hassl-3074	425	7	lam	lam	PROPN
hassl-3074	425	8	,	,	PUNCT
hassl-3074	425	9	l.	l.	PROPN
hassl-3074	425	10	w.	w.	PROPN
hassl-3074	425	11	,	,	PUNCT
hassl-3074	425	12	&	&	CCONJ
hassl-3074	425	13	zhu	zhu	PROPN
hassl-3074	425	14	,	,	PUNCT
hassl-3074	425	15	j.	j.	PROPN
hassl-3074	425	16	n.	n.	PROPN
hassl-3074	425	17	(	(	PUNCT
hassl-3074	425	18	2021	2021	NUM
hassl-3074	425	19	)	)	PUNCT
hassl-3074	425	20	.	.	PUNCT
hassl-3074	426	1	should	should	AUX
hassl-3074	426	2	companies	company	NOUN
hassl-3074	426	3	invest	invest	VERB
hassl-3074	426	4	in	in	ADP
hassl-3074	426	5	human	human	ADJ
hassl-3074	426	6	resource	resource	NOUN
hassl-3074	426	7	development	development	NOUN
hassl-3074	426	8	practices	practice	NOUN
hassl-3074	426	9	?	?	PUNCT
hassl-3074	427	1	the	the	DET
hassl-3074	427	2	role	role	NOUN
hassl-3074	427	3	of	of	ADP
hassl-3074	427	4	intellectual	intellectual	ADJ
hassl-3074	427	5	capital	capital	NOUN
hassl-3074	427	6	and	and	CCONJ
hassl-3074	427	7	organizational	organizational	ADJ
hassl-3074	427	8	performance	performance	NOUN
hassl-3074	427	9	improvements	improvement	NOUN
hassl-3074	427	10	.	.	PUNCT
hassl-3074	428	1	personnel	personnel	NOUN
hassl-3074	428	2	review	review	PROPN
hassl-3074	428	3	,	,	PUNCT
hassl-3074	428	4	50(2	50(2	NUM
hassl-3074	428	5	)	)	PUNCT
hassl-3074	428	6	,	,	PUNCT
hassl-3074	428	7	460-477.available	460-477.available	NUM
hassl-3074	428	8	at	at	ADP
hassl-3074	428	9	:	:	PUNCT
hassl-3074	428	10	https://doi.org/10.1108/pr-04-2019-0179	https://doi.org/10.1108/pr-04-2019-0179	PROPN
hassl-3074	428	11	.	.	PUNCT
hassl-3074	429	1	cohen	cohen	PROPN
hassl-3074	429	2	,	,	PUNCT
hassl-3074	429	3	s.	s.	PROPN
hassl-3074	429	4	,	,	PUNCT
hassl-3074	429	5	&	&	CCONJ
hassl-3074	429	6	hlepas	hlepas	PROPN
hassl-3074	429	7	,	,	PUNCT
hassl-3074	429	8	n.	n.	NOUN
hassl-3074	429	9	(	(	PUNCT
hassl-3074	429	10	2017	2017	NUM
hassl-3074	429	11	)	)	PUNCT
hassl-3074	429	12	.	.	PUNCT
hassl-3074	430	1	financial	financial	ADJ
hassl-3074	430	2	resilience	resilience	NOUN
hassl-3074	430	3	of	of	ADP
hassl-3074	430	4	greek	greek	ADJ
hassl-3074	430	5	local	local	ADJ
hassl-3074	430	6	governments	government	NOUN
hassl-3074	430	7	.	.	PUNCT
hassl-3074	431	1	in	in	ADP
hassl-3074	431	2	governmental	governmental	ADJ
hassl-3074	431	3	financial	financial	ADJ
hassl-3074	431	4	resilience	resilience	NOUN
hassl-3074	431	5	(	(	PUNCT
hassl-3074	431	6	public	public	ADJ
hassl-3074	431	7	policy	policy	NOUN
hassl-3074	431	8	and	and	CCONJ
hassl-3074	431	9	governance	governance	NOUN
hassl-3074	431	10	)	)	PUNCT
hassl-3074	431	11	(	(	PUNCT
hassl-3074	431	12	vol	vol	NOUN
hassl-3074	431	13	.	.	PROPN
hassl-3074	431	14	27	27	NUM
hassl-3074	431	15	,	,	PUNCT
hassl-3074	431	16	pp	pp	ADJ
hassl-3074	431	17	.	.	PUNCT
hassl-3074	431	18	135–152	135–152	NUM
hassl-3074	431	19	)	)	PUNCT
hassl-3074	431	20	.	.	PUNCT
hassl-3074	432	1	bingley	bingley	PROPN
hassl-3074	432	2	:	:	PUNCT
hassl-3074	432	3	emerald	emerald	PROPN
hassl-3074	432	4	publishing	publishing	PROPN
hassl-3074	432	5	limited	limit	VERB
hassl-3074	432	6	.	.	PUNCT
hassl-3074	433	1	deegan	deegan	PROPN
hassl-3074	433	2	,	,	PUNCT
hassl-3074	433	3	c.	c.	PROPN
hassl-3074	433	4	m.	m.	NOUN
hassl-3074	433	5	(	(	PUNCT
hassl-3074	433	6	2019	2019	NUM
hassl-3074	433	7	)	)	PUNCT
hassl-3074	433	8	.	.	PUNCT
hassl-3074	434	1	legitimacy	legitimacy	NOUN
hassl-3074	434	2	theory	theory	NOUN
hassl-3074	434	3	:	:	PUNCT
hassl-3074	434	4	despite	despite	SCONJ
hassl-3074	434	5	its	its	PRON
hassl-3074	434	6	enduring	endure	VERB
hassl-3074	434	7	popularity	popularity	NOUN
hassl-3074	434	8	and	and	CCONJ
hassl-3074	434	9	contribution	contribution	NOUN
hassl-3074	434	10	,	,	PUNCT
hassl-3074	434	11	time	time	NOUN
hassl-3074	434	12	is	be	AUX
hassl-3074	434	13	right	right	ADJ
hassl-3074	434	14	for	for	ADP
hassl-3074	434	15	a	a	DET
hassl-3074	434	16	necessary	necessary	ADJ
hassl-3074	434	17	makeover	makeover	NOUN
hassl-3074	434	18	.	.	PUNCT
hassl-3074	435	1	accounting	accounting	NOUN
hassl-3074	435	2	,	,	PUNCT
hassl-3074	435	3	auditing	auditing	NOUN
hassl-3074	435	4	&	&	CCONJ
hassl-3074	435	5	accountability	accountability	NOUN
hassl-3074	435	6	journal	journal	NOUN
hassl-3074	435	7	,	,	PUNCT
hassl-3074	435	8	32(8	32(8	NUM
hassl-3074	435	9	)	)	PUNCT
hassl-3074	435	10	,	,	PUNCT
hassl-3074	435	11	2307–2329.available	2307–2329.available	NUM
hassl-3074	435	12	at	at	ADP
hassl-3074	435	13	:	:	PUNCT
hassl-3074	435	14	https://doi.org/10.1108/aaaj08-2018-3638	https://doi.org/10.1108/aaaj08-2018-3638	NOUN
hassl-3074	435	15	.	.	PUNCT
hassl-3074	436	1	dimaggio	dimaggio	PROPN
hassl-3074	436	2	,	,	PUNCT
hassl-3074	436	3	p.	p.	PROPN
hassl-3074	436	4	j.	j.	PROPN
hassl-3074	436	5	,	,	PUNCT
hassl-3074	436	6	&	&	CCONJ
hassl-3074	436	7	powell	powell	PROPN
hassl-3074	436	8	,	,	PUNCT
hassl-3074	436	9	w.	w.	PROPN
hassl-3074	436	10	w.	w.	PROPN
hassl-3074	436	11	(	(	PUNCT
hassl-3074	436	12	1983	1983	NUM
hassl-3074	436	13	)	)	PUNCT
hassl-3074	436	14	.	.	PUNCT
hassl-3074	437	1	the	the	DET
hassl-3074	437	2	iron	iron	NOUN
hassl-3074	437	3	cage	cage	NOUN
hassl-3074	437	4	revisited	revisit	VERB
hassl-3074	437	5	:	:	PUNCT
hassl-3074	437	6	institutional	institutional	ADJ
hassl-3074	437	7	isomorphism	isomorphism	NOUN
hassl-3074	437	8	and	and	CCONJ
hassl-3074	437	9	collective	collective	ADJ
hassl-3074	437	10	rationality	rationality	NOUN
hassl-3074	437	11	in	in	ADP
hassl-3074	437	12	organizational	organizational	ADJ
hassl-3074	437	13	fields	field	NOUN
hassl-3074	437	14	.	.	PUNCT
hassl-3074	438	1	american	american	ADJ
hassl-3074	438	2	sociological	sociological	PROPN
hassl-3074	438	3	review	review	PROPN
hassl-3074	438	4	,	,	PUNCT
hassl-3074	438	5	48(2	48(2	NUM
hassl-3074	438	6	)	)	PUNCT
hassl-3074	438	7	,	,	PUNCT
hassl-3074	438	8	147-160.available	147-160.available	NUM
hassl-3074	438	9	at	at	ADP
hassl-3074	438	10	:	:	PUNCT
hassl-3074	438	11	https://doi.org/10.2307/2095101	https://doi.org/10.2307/2095101	NOUN
hassl-3074	438	12	.	.	PUNCT
hassl-3074	439	1	dumay	dumay	PROPN
hassl-3074	439	2	,	,	PUNCT
hassl-3074	439	3	j.	j.	PROPN
hassl-3074	439	4	,	,	PUNCT
hassl-3074	439	5	&	&	CCONJ
hassl-3074	439	6	cai	cai	PROPN
hassl-3074	439	7	,	,	PUNCT
hassl-3074	439	8	l.	l.	PROPN
hassl-3074	439	9	(	(	PUNCT
hassl-3074	439	10	2015	2015	NUM
hassl-3074	439	11	)	)	PUNCT
hassl-3074	439	12	.	.	PUNCT
hassl-3074	440	1	using	use	VERB
hassl-3074	440	2	content	content	NOUN
hassl-3074	440	3	analysis	analysis	NOUN
hassl-3074	440	4	as	as	ADP
hassl-3074	440	5	a	a	DET
hassl-3074	440	6	research	research	NOUN
hassl-3074	440	7	methodology	methodology	NOUN
hassl-3074	440	8	for	for	ADP
hassl-3074	440	9	investigating	investigate	VERB
hassl-3074	440	10	intellectual	intellectual	ADJ
hassl-3074	440	11	capital	capital	NOUN
hassl-3074	440	12	disclosure	disclosure	NOUN
hassl-3074	440	13	:	:	PUNCT
hassl-3074	440	14	a	a	DET
hassl-3074	440	15	critique	critique	NOUN
hassl-3074	440	16	.	.	PUNCT
hassl-3074	441	1	journal	journal	NOUN
hassl-3074	441	2	of	of	ADP
hassl-3074	441	3	intellectual	intellectual	ADJ
hassl-3074	441	4	capital	capital	NOUN
hassl-3074	441	5	,	,	PUNCT
hassl-3074	441	6	16(1	16(1	NUM
hassl-3074	441	7	)	)	PUNCT
hassl-3074	441	8	,	,	PUNCT
hassl-3074	441	9	121-155.available	121-155.available	NUM
hassl-3074	441	10	at	at	ADP
hassl-3074	441	11	:	:	PUNCT
hassl-3074	441	12	https://doi.org/10.1108/jic-04-2014-0043	https://doi.org/10.1108/jic-04-2014-0043	NOUN
hassl-3074	441	13	.	.	PUNCT
hassl-3074	441	14	effendi	effendi	PROPN
hassl-3074	441	15	,	,	PUNCT
hassl-3074	441	16	s.	s.	PROPN
hassl-3074	441	17	f.	f.	PROPN
hassl-3074	441	18	(	(	PUNCT
hassl-3074	441	19	2021	2021	NUM
hassl-3074	441	20	)	)	PUNCT
hassl-3074	441	21	.	.	PUNCT
hassl-3074	442	1	strengthening	strengthen	VERB
hassl-3074	442	2	the	the	DET
hassl-3074	442	3	recommendations	recommendation	NOUN
hassl-3074	442	4	of	of	ADP
hassl-3074	442	5	the	the	DET
hassl-3074	442	6	prosecutor	prosecutor	NOUN
hassl-3074	442	7	's	's	PART
hassl-3074	442	8	commission	commission	NOUN
hassl-3074	442	9	in	in	ADP
hassl-3074	442	10	supervising	supervise	VERB
hassl-3074	442	11	prosecutors	prosecutor	NOUN
hassl-3074	442	12	'	'	PART
hassl-3074	442	13	ethical	ethical	ADJ
hassl-3074	442	14	violations	violation	NOUN
hassl-3074	442	15	.	.	PUNCT
hassl-3074	443	1	legislative	legislative	ADJ
hassl-3074	443	2	journal	journal	NOUN
hassl-3074	443	3	,	,	PUNCT
hassl-3074	443	4	4(2	4(2	NUM
hassl-3074	443	5	)	)	PUNCT
hassl-3074	443	6	,	,	PUNCT
hassl-3074	443	7	180-193.available	180-193.available	NUM
hassl-3074	443	8	at	at	ADP
hassl-3074	443	9	:	:	PUNCT
hassl-3074	443	10	https://doi.org/10.20956/jl.vi.14599	https://doi.org/10.20956/jl.vi.14599	PROPN
hassl-3074	443	11	.	.	PUNCT
hassl-3074	444	1	erlina	erlina	ADJ
hassl-3074	444	2	,	,	PUNCT
hassl-3074	444	3	tarigan	tarigan	PROPN
hassl-3074	444	4	,	,	PUNCT
hassl-3074	444	5	z.	z.	PROPN
hassl-3074	444	6	a.	a.	PROPN
hassl-3074	444	7	,	,	PUNCT
hassl-3074	444	8	&	&	CCONJ
hassl-3074	444	9	muda	muda	PROPN
hassl-3074	444	10	,	,	PUNCT
hassl-3074	444	11	i.	i.	PROPN
hassl-3074	444	12	(	(	PUNCT
hassl-3074	444	13	2017	2017	NUM
hassl-3074	444	14	)	)	PUNCT
hassl-3074	444	15	.	.	PUNCT
hassl-3074	445	1	antecedents	antecedent	NOUN
hassl-3074	445	2	of	of	ADP
hassl-3074	445	3	budget	budget	NOUN
hassl-3074	445	4	quality	quality	NOUN
hassl-3074	445	5	empirical	empirical	ADJ
hassl-3074	445	6	evidence	evidence	NOUN
hassl-3074	445	7	from	from	ADP
hassl-3074	445	8	provincial	provincial	ADJ
hassl-3074	445	9	government	government	NOUN
hassl-3074	445	10	in	in	ADP
hassl-3074	445	11	indonesia	indonesia	PROPN
hassl-3074	445	12	.	.	PUNCT
hassl-3074	446	1	international	international	ADJ
hassl-3074	446	2	journal	journal	PROPN
hassl-3074	446	3	of	of	ADP
hassl-3074	446	4	economic	economic	ADJ
hassl-3074	446	5	research	research	NOUN
hassl-3074	446	6	,	,	PUNCT
hassl-3074	446	7	14(12	14(12	NUM
hassl-3074	446	8	)	)	PUNCT
hassl-3074	446	9	,	,	PUNCT
hassl-3074	446	10	301	301	NUM
hassl-3074	446	11	-	-	SYM
hassl-3074	446	12	312	312	NUM
hassl-3074	446	13	.	.	PUNCT
hassl-3074	446	14	girsang	girsang	PROPN
hassl-3074	446	15	,	,	PUNCT
hassl-3074	446	16	h.	h.	PROPN
hassl-3074	446	17	a.	a.	PROPN
hassl-3074	446	18	v.	v.	PROPN
hassl-3074	446	19	,	,	PUNCT
hassl-3074	446	20	&	&	CCONJ
hassl-3074	446	21	yuyetta	yuyetta	PROPN
hassl-3074	446	22	,	,	PUNCT
hassl-3074	446	23	e.	e.	PROPN
hassl-3074	446	24	n.	n.	PROPN
hassl-3074	446	25	a.	a.	PROPN
hassl-3074	446	26	(	(	PUNCT
hassl-3074	446	27	2015	2015	NUM
hassl-3074	446	28	)	)	PUNCT
hassl-3074	446	29	.	.	PUNCT
hassl-3074	447	1	analysis	analysis	NOUN
hassl-3074	447	2	of	of	ADP
hassl-3074	447	3	the	the	DET
hassl-3074	447	4	factors	factor	NOUN
hassl-3074	447	5	that	that	PRON
hassl-3074	447	6	affect	affect	VERB
hassl-3074	447	7	the	the	DET
hassl-3074	447	8	level	level	NOUN
hassl-3074	447	9	of	of	ADP
hassl-3074	447	10	disclosure	disclosure	NOUN
hassl-3074	447	11	of	of	ADP
hassl-3074	447	12	local	local	ADJ
hassl-3074	447	13	government	government	NOUN
hassl-3074	447	14	financial	financial	ADJ
hassl-3074	447	15	statements	statement	NOUN
hassl-3074	447	16	(	(	PUNCT
hassl-3074	447	17	study	study	NOUN
hassl-3074	447	18	on	on	ADP
hassl-3074	447	19	lkpd	lkpd	ADJ
hassl-3074	447	20	districts	district	NOUN
hassl-3074	447	21	/	/	SYM
hassl-3074	447	22	cities	city	NOUN
hassl-3074	447	23	of	of	ADP
hassl-3074	447	24	central	central	PROPN
hassl-3074	447	25	java	java	PROPN
hassl-3074	447	26	province	province	PROPN
hassl-3074	447	27	2010	2010	NUM
hassl-3074	447	28	-	-	SYM
hassl-3074	447	29	2012	2012	NUM
hassl-3074	447	30	)	)	PUNCT
hassl-3074	447	31	.	.	PUNCT
hassl-3074	448	1	diponegoro	diponegoro	PROPN
hassl-3074	448	2	journal	journal	PROPN
hassl-3074	448	3	of	of	ADP
hassl-3074	448	4	accounting	accounting	NOUN
hassl-3074	448	5	,	,	PUNCT
hassl-3074	448	6	4(4	4(4	NUM
hassl-3074	448	7	)	)	PUNCT
hassl-3074	448	8	,	,	PUNCT
hassl-3074	448	9	166	166	NUM
hassl-3074	448	10	-	-	SYM
hassl-3074	448	11	176	176	NUM
hassl-3074	448	12	.	.	PUNCT
hassl-3074	449	1	goebel	goebel	NOUN
hassl-3074	449	2	,	,	PUNCT
hassl-3074	449	3	v.	v.	PROPN
hassl-3074	449	4	(	(	PUNCT
hassl-3074	449	5	2019	2019	NUM
hassl-3074	449	6	)	)	PUNCT
hassl-3074	449	7	.	.	PUNCT
hassl-3074	450	1	drivers	driver	NOUN
hassl-3074	450	2	for	for	ADP
hassl-3074	450	3	voluntary	voluntary	ADJ
hassl-3074	450	4	intellectual	intellectual	ADJ
hassl-3074	450	5	capital	capital	NOUN
hassl-3074	450	6	reporting	reporting	NOUN
hassl-3074	450	7	based	base	VERB
hassl-3074	450	8	on	on	ADP
hassl-3074	450	9	agency	agency	NOUN
hassl-3074	450	10	theory	theory	NOUN
hassl-3074	450	11	.	.	PUNCT
hassl-3074	451	1	journal	journal	PROPN
hassl-3074	451	2	of	of	ADP
hassl-3074	451	3	intellectual	intellectual	ADJ
hassl-3074	451	4	capital	capital	NOUN
hassl-3074	451	5	,	,	PUNCT
hassl-3074	451	6	20(2	20(2	NUM
hassl-3074	451	7	)	)	PUNCT
hassl-3074	451	8	,	,	PUNCT
hassl-3074	451	9	264-281.available	264-281.available	NUM
hassl-3074	451	10	at	at	ADP
hassl-3074	451	11	:	:	PUNCT
hassl-3074	451	12	https://doi.org/10.1108/jic-01-2018-0019	https://doi.org/10.1108/jic-01-2018-0019	NOUN
hassl-3074	451	13	.	.	PUNCT
hassl-3074	452	1	government	government	NOUN
hassl-3074	452	2	regulation	regulation	NOUN
hassl-3074	452	3	no	no	NOUN
hassl-3074	452	4	.	.	NOUN
hassl-3074	453	1	71	71	NUM
hassl-3074	453	2	of	of	ADP
hassl-3074	453	3	2010	2010	NUM
hassl-3074	453	4	.	.	PUNCT
hassl-3074	454	1	(	(	PUNCT
hassl-3074	454	2	2010	2010	NUM
hassl-3074	454	3	)	)	PUNCT
hassl-3074	454	4	.	.	PUNCT
hassl-3074	455	1	government	government	NOUN
hassl-3074	455	2	regulation	regulation	NOUN
hassl-3074	455	3	of	of	ADP
hassl-3074	455	4	the	the	DET
hassl-3074	455	5	republic	republic	NOUN
hassl-3074	455	6	of	of	ADP
hassl-3074	455	7	indonesia	indonesia	PROPN
hassl-3074	455	8	no	no	INTJ
hassl-3074	455	9	.	.	PROPN
hassl-3074	456	1	71	71	NUM
hassl-3074	456	2	of	of	ADP
hassl-3074	456	3	2010	2010	NUM
hassl-3074	456	4	,	,	PUNCT
hassl-3074	456	5	concerning	concern	VERB
hassl-3074	456	6	government	government	NOUN
hassl-3074	456	7	accounting	accounting	NOUN
hassl-3074	456	8	standards	standard	NOUN
hassl-3074	456	9	.	.	PUNCT
hassl-3074	457	1	habiby	habiby	PROPN
hassl-3074	457	2	,	,	PUNCT
hassl-3074	457	3	a.	a.	PROPN
hassl-3074	457	4	l.	l.	PROPN
hassl-3074	457	5	e.	e.	PROPN
hassl-3074	457	6	(	(	PUNCT
hassl-3074	457	7	2020	2020	NUM
hassl-3074	457	8	)	)	PUNCT
hassl-3074	457	9	.	.	PUNCT
hassl-3074	458	1	analysis	analysis	NOUN
hassl-3074	458	2	of	of	ADP
hassl-3074	458	3	the	the	DET
hassl-3074	458	4	relationship	relationship	NOUN
hassl-3074	458	5	between	between	ADP
hassl-3074	458	6	local	local	ADJ
hassl-3074	458	7	government	government	NOUN
hassl-3074	458	8	compliance	compliance	NOUN
hassl-3074	458	9	levels	level	NOUN
hassl-3074	458	10	with	with	ADP
hassl-3074	458	11	legislation	legislation	NOUN
hassl-3074	458	12	and	and	CCONJ
hassl-3074	458	13	opinion	opinion	NOUN
hassl-3074	458	14	on	on	ADP
hassl-3074	458	15	regional	regional	ADJ
hassl-3074	458	16	government	government	NOUN
hassl-3074	458	17	financial	financial	ADJ
hassl-3074	458	18	reports	report	NOUN
hassl-3074	458	19	.	.	PUNCT
hassl-3074	459	1	accounting	accounting	NOUN
hassl-3074	459	2	and	and	CCONJ
hassl-3074	459	3	business	business	NOUN
hassl-3074	459	4	information	information	NOUN
hassl-3074	459	5	systems	system	NOUN
hassl-3074	459	6	journal	journal	NOUN
hassl-3074	459	7	,	,	PUNCT
hassl-3074	459	8	8(1	8(1	NOUN
hassl-3074	459	9	)	)	PUNCT
hassl-3074	459	10	,	,	PUNCT
hassl-3074	459	11	1–20	1–20	PROPN
hassl-3074	459	12	.	.	PUNCT
hassl-3074	460	1	hanifah	hanifah	PROPN
hassl-3074	460	2	,	,	PUNCT
hassl-3074	460	3	s.	s.	PROPN
hassl-3074	460	4	,	,	PUNCT
hassl-3074	460	5	sarpingah	sarpingah	PROPN
hassl-3074	460	6	,	,	PUNCT
hassl-3074	460	7	s.	s.	PROPN
hassl-3074	460	8	,	,	PUNCT
hassl-3074	460	9	&	&	CCONJ
hassl-3074	460	10	putra	putra	PROPN
hassl-3074	460	11	,	,	PUNCT
hassl-3074	460	12	y.	y.	PROPN
hassl-3074	460	13	(	(	PUNCT
hassl-3074	460	14	2020	2020	NUM
hassl-3074	460	15	)	)	PUNCT
hassl-3074	460	16	.	.	PUNCT
hassl-3074	461	1	the	the	DET
hassl-3074	461	2	effect	effect	NOUN
hassl-3074	461	3	of	of	ADP
hassl-3074	461	4	level	level	NOUN
hassl-3074	461	5	of	of	ADP
hassl-3074	461	6	education	education	NOUN
hassl-3074	461	7	,	,	PUNCT
hassl-3074	461	8	accounting	accounting	NOUN
hassl-3074	461	9	knowledge	knowledge	NOUN
hassl-3074	461	10	,	,	PUNCT
hassl-3074	461	11	and	and	CCONJ
hassl-3074	461	12	utilization	utilization	NOUN
hassl-3074	461	13	of	of	ADP
hassl-3074	461	14	information	information	NOUN
hassl-3074	461	15	technology	technology	NOUN
hassl-3074	461	16	toward	toward	ADP
hassl-3074	461	17	quality	quality	NOUN
hassl-3074	461	18	the	the	DET
hassl-3074	461	19	quality	quality	NOUN
hassl-3074	461	20	of	of	ADP
hassl-3074	461	21	msme	msme	PROPN
hassl-3074	461	22	’s	’s	PART
hassl-3074	461	23	financial	financial	ADJ
hassl-3074	461	24	reports	report	NOUN
hassl-3074	461	25	.	.	PUNCT
hassl-3074	462	1	paper	paper	NOUN
hassl-3074	462	2	presented	present	VERB
hassl-3074	462	3	at	at	ADP
hassl-3074	462	4	the	the	DET
hassl-3074	462	5	proceedings	proceeding	NOUN
hassl-3074	462	6	of	of	ADP
hassl-3074	462	7	the	the	DET
hassl-3074	462	8	first	first	ADJ
hassl-3074	462	9	annual	annual	ADJ
hassl-3074	462	10	conference	conference	NOUN
hassl-3074	462	11	of	of	ADP
hassl-3074	462	12	economics	economic	NOUN
hassl-3074	462	13	,	,	PUNCT
hassl-3074	462	14	business	business	NOUN
hassl-3074	462	15	,	,	PUNCT
hassl-3074	462	16	and	and	CCONJ
hassl-3074	462	17	social	social	ADJ
hassl-3074	462	18	science	science	NOUN
hassl-3074	462	19	,	,	PUNCT
hassl-3074	462	20	acebiss	acebiss	NOUN
hassl-3074	462	21	2019	2019	NUM
hassl-3074	462	22	,	,	PUNCT
hassl-3074	462	23	26	26	NUM
hassl-3074	462	24	30	30	NUM
hassl-3074	462	25	march	march	NOUN
hassl-3074	462	26	,	,	PUNCT
hassl-3074	462	27	jakarta	jakarta	PROPN
hassl-3074	462	28	,	,	PUNCT
hassl-3074	462	29	indonesia	indonesia	PROPN
hassl-3074	462	30	.	.	PUNCT
hassl-3074	463	1	hassan	hassan	PROPN
hassl-3074	463	2	,	,	PUNCT
hassl-3074	463	3	a.	a.	PROPN
hassl-3074	463	4	,	,	PUNCT
hassl-3074	463	5	&	&	CCONJ
hassl-3074	463	6	guo	guo	PROPN
hassl-3074	463	7	,	,	PUNCT
hassl-3074	463	8	x.	x.	NOUN
hassl-3074	463	9	(	(	PUNCT
hassl-3074	463	10	2017	2017	NUM
hassl-3074	463	11	)	)	PUNCT
hassl-3074	463	12	.	.	PUNCT
hassl-3074	464	1	the	the	DET
hassl-3074	464	2	relationships	relationship	NOUN
hassl-3074	464	3	between	between	ADP
hassl-3074	464	4	reporting	reporting	NOUN
hassl-3074	464	5	format	format	NOUN
hassl-3074	464	6	,	,	PUNCT
hassl-3074	464	7	environmental	environmental	ADJ
hassl-3074	464	8	disclosure	disclosure	NOUN
hassl-3074	464	9	and	and	CCONJ
hassl-3074	464	10	environmental	environmental	ADJ
hassl-3074	464	11	performance	performance	NOUN
hassl-3074	464	12	:	:	PUNCT
hassl-3074	464	13	an	an	DET
hassl-3074	464	14	empirical	empirical	ADJ
hassl-3074	464	15	study	study	NOUN
hassl-3074	464	16	.	.	PUNCT
hassl-3074	465	1	journal	journal	NOUN
hassl-3074	465	2	of	of	ADP
hassl-3074	465	3	applied	apply	VERB
hassl-3074	465	4	accounting	accounting	NOUN
hassl-3074	465	5	research	research	NOUN
hassl-3074	465	6	,	,	PUNCT
hassl-3074	465	7	18(4	18(4	NUM
hassl-3074	465	8	)	)	PUNCT
hassl-3074	465	9	,	,	PUNCT
hassl-3074	465	10	425-444.available	425-444.available	NUM
hassl-3074	465	11	at	at	ADP
hassl-3074	465	12	:	:	PUNCT
hassl-3074	465	13	https://doi.org/10.1108/jaar-06-2015-0056	https://doi.org/10.1108/jaar-06-2015-0056	NOUN
hassl-3074	465	14	.	.	PUNCT
hassl-3074	466	1	humanities	humanity	NOUN
hassl-3074	466	2	and	and	CCONJ
hassl-3074	466	3	social	social	ADJ
hassl-3074	466	4	sciences	science	NOUN
hassl-3074	466	5	letters	letter	NOUN
hassl-3074	466	6	,	,	PUNCT
hassl-3074	466	7	2022	2022	NUM
hassl-3074	466	8	,	,	PUNCT
hassl-3074	466	9	10(3	10(3	NUM
hassl-3074	466	10	):	):	PUNCT
hassl-3074	466	11	336	336	NUM
hassl-3074	466	12	-	-	SYM
hassl-3074	466	13	355	355	NUM
hassl-3074	466	14	353	353	NUM
hassl-3074	466	15	©	©	PROPN
hassl-3074	466	16	2022	2022	NUM
hassl-3074	466	17	conscientia	conscientia	PROPN
hassl-3074	466	18	beam	beam	PROPN
hassl-3074	466	19	.	.	PUNCT
hassl-3074	467	1	all	all	DET
hassl-3074	467	2	rights	right	NOUN
hassl-3074	467	3	reserved	reserve	VERB
hassl-3074	467	4	.	.	PUNCT
hassl-3074	468	1	hermansyah	hermansyah	NOUN
hassl-3074	468	2	,	,	PUNCT
hassl-3074	468	3	i.	i.	PROPN
hassl-3074	468	4	,	,	PUNCT
hassl-3074	468	5	&	&	CCONJ
hassl-3074	468	6	marliana	marliana	PROPN
hassl-3074	468	7	,	,	PUNCT
hassl-3074	468	8	r.	r.	PROPN
hassl-3074	468	9	(	(	PUNCT
hassl-3074	468	10	2019	2019	NUM
hassl-3074	468	11	)	)	PUNCT
hassl-3074	468	12	.	.	PUNCT
hassl-3074	469	1	the	the	DET
hassl-3074	469	2	competence	competence	NOUN
hassl-3074	469	3	role	role	NOUN
hassl-3074	469	4	of	of	ADP
hassl-3074	469	5	accounting	accounting	NOUN
hassl-3074	469	6	staff	staff	NOUN
hassl-3074	469	7	in	in	ADP
hassl-3074	469	8	achieving	achieve	VERB
hassl-3074	469	9	the	the	DET
hassl-3074	469	10	quality	quality	NOUN
hassl-3074	469	11	of	of	ADP
hassl-3074	469	12	regional	regional	ADJ
hassl-3074	469	13	financial	financial	ADJ
hassl-3074	469	14	information	information	NOUN
hassl-3074	469	15	(	(	PUNCT
hassl-3074	469	16	census	census	NOUN
hassl-3074	469	17	at	at	ADP
hassl-3074	469	18	the	the	DET
hassl-3074	469	19	tasikmalaya	tasikmalaya	NOUN
hassl-3074	469	20	city	city	PROPN
hassl-3074	469	21	district	district	PROPN
hassl-3074	469	22	office	office	PROPN
hassl-3074	469	23	)	)	PUNCT
hassl-3074	469	24	.	.	PUNCT
hassl-3074	470	1	siliwangi	siliwangi	PROPN
hassl-3074	470	2	university	university	PROPN
hassl-3074	470	3	journal	journal	NOUN
hassl-3074	470	4	of	of	ADP
hassl-3074	470	5	accounting	accounting	NOUN
hassl-3074	470	6	,	,	PUNCT
hassl-3074	470	7	14(2	14(2	NUM
hassl-3074	470	8	)	)	PUNCT
hassl-3074	470	9	,	,	PUNCT
hassl-3074	470	10	60–66	60–66	NUM
hassl-3074	470	11	.	.	PUNCT
hassl-3074	471	1	huda	huda	PROPN
hassl-3074	471	2	,	,	PUNCT
hassl-3074	471	3	a.	a.	PROPN
hassl-3074	471	4	s.	s.	PROPN
hassl-3074	471	5	(	(	PUNCT
hassl-3074	471	6	2015	2015	NUM
hassl-3074	471	7	)	)	PUNCT
hassl-3074	471	8	.	.	PUNCT
hassl-3074	472	1	effect	effect	NOUN
hassl-3074	472	2	of	of	ADP
hassl-3074	472	3	financial	financial	ADJ
hassl-3074	472	4	performance	performance	NOUN
hassl-3074	472	5	,	,	PUNCT
hassl-3074	472	6	fiscal	fiscal	ADJ
hassl-3074	472	7	stress	stress	NOUN
hassl-3074	472	8	,	,	PUNCT
hassl-3074	472	9	and	and	CCONJ
hassl-3074	472	10	population	population	NOUN
hassl-3074	472	11	density	density	NOUN
hassl-3074	472	12	on	on	ADP
hassl-3074	472	13	capital	capital	NOUN
hassl-3074	472	14	expenditure	expenditure	NOUN
hassl-3074	472	15	allocation	allocation	NOUN
hassl-3074	472	16	in	in	ADP
hassl-3074	472	17	west	west	PROPN
hassl-3074	472	18	nusa	nusa	PROPN
hassl-3074	472	19	tenggara	tenggara	PROPN
hassl-3074	472	20	.	.	PUNCT
hassl-3074	473	1	assets	asset	NOUN
hassl-3074	473	2	:	:	PUNCT
hassl-3074	473	3	journal	journal	NOUN
hassl-3074	473	4	of	of	ADP
hassl-3074	473	5	economics	economic	NOUN
hassl-3074	473	6	,	,	PUNCT
hassl-3074	473	7	management	management	NOUN
hassl-3074	473	8	and	and	CCONJ
hassl-3074	473	9	accounting	accounting	NOUN
hassl-3074	473	10	,	,	PUNCT
hassl-3074	473	11	5(2	5(2	NUM
hassl-3074	473	12	)	)	PUNCT
hassl-3074	473	13	,	,	PUNCT
hassl-3074	473	14	151	151	NUM
hassl-3074	473	15	-	-	SYM
hassl-3074	473	16	166	166	NUM
hassl-3074	473	17	.	.	PUNCT
hassl-3074	474	1	hwang	hwang	PROPN
hassl-3074	474	2	,	,	PUNCT
hassl-3074	474	3	k.	k.	PROPN
hassl-3074	474	4	,	,	PUNCT
hassl-3074	474	5	&	&	CCONJ
hassl-3074	474	6	choi	choi	NOUN
hassl-3074	474	7	,	,	PUNCT
hassl-3074	474	8	m.	m.	NOUN
hassl-3074	474	9	(	(	PUNCT
hassl-3074	474	10	2017	2017	NUM
hassl-3074	474	11	)	)	PUNCT
hassl-3074	474	12	.	.	PUNCT
hassl-3074	475	1	effects	effect	NOUN
hassl-3074	475	2	of	of	ADP
hassl-3074	475	3	innovation	innovation	NOUN
hassl-3074	475	4	-	-	PUNCT
hassl-3074	475	5	supportive	supportive	ADJ
hassl-3074	475	6	culture	culture	NOUN
hassl-3074	475	7	and	and	CCONJ
hassl-3074	475	8	organizational	organizational	ADJ
hassl-3074	475	9	citizenship	citizenship	NOUN
hassl-3074	475	10	behavior	behavior	NOUN
hassl-3074	475	11	on	on	ADP
hassl-3074	475	12	e	e	NOUN
hassl-3074	475	13	-	-	NOUN
hassl-3074	475	14	government	government	ADJ
hassl-3074	475	15	information	information	NOUN
hassl-3074	475	16	system	system	NOUN
hassl-3074	475	17	security	security	NOUN
hassl-3074	475	18	stemming	stem	VERB
hassl-3074	475	19	from	from	ADP
hassl-3074	475	20	mimetic	mimetic	ADJ
hassl-3074	475	21	isomorphism	isomorphism	NOUN
hassl-3074	475	22	.	.	PUNCT
hassl-3074	476	1	government	government	NOUN
hassl-3074	476	2	information	information	NOUN
hassl-3074	476	3	quarterly	quarterly	ADV
hassl-3074	476	4	,	,	PUNCT
hassl-3074	476	5	34(2	34(2	NUM
hassl-3074	476	6	)	)	PUNCT
hassl-3074	476	7	,	,	PUNCT
hassl-3074	476	8	183198.available	183198.available	NUM
hassl-3074	476	9	at	at	ADP
hassl-3074	476	10	:	:	PUNCT
hassl-3074	476	11	https://doi.org/10.1016/j.giq.2017.02.001	https://doi.org/10.1016/j.giq.2017.02.001	PROPN
hassl-3074	476	12	.	.	PUNCT
hassl-3074	476	13	hyatt	hyatt	PROPN
hassl-3074	476	14	,	,	PUNCT
hassl-3074	476	15	d.	d.	PROPN
hassl-3074	476	16	g.	g.	PROPN
hassl-3074	476	17	,	,	PUNCT
hassl-3074	476	18	&	&	CCONJ
hassl-3074	476	19	berente	berente	PROPN
hassl-3074	476	20	,	,	PUNCT
hassl-3074	476	21	n.	n.	NOUN
hassl-3074	476	22	(	(	PUNCT
hassl-3074	476	23	2017	2017	NUM
hassl-3074	476	24	)	)	PUNCT
hassl-3074	476	25	.	.	PUNCT
hassl-3074	477	1	substantive	substantive	ADJ
hassl-3074	477	2	or	or	CCONJ
hassl-3074	477	3	symbolic	symbolic	ADJ
hassl-3074	477	4	environmental	environmental	ADJ
hassl-3074	477	5	strategies	strategy	NOUN
hassl-3074	477	6	?	?	PUNCT
hassl-3074	478	1	effects	effect	NOUN
hassl-3074	478	2	of	of	ADP
hassl-3074	478	3	external	external	ADJ
hassl-3074	478	4	and	and	CCONJ
hassl-3074	478	5	internal	internal	ADJ
hassl-3074	478	6	normative	normative	ADJ
hassl-3074	478	7	stakeholder	stakeholder	NOUN
hassl-3074	478	8	pressures	pressure	NOUN
hassl-3074	478	9	.	.	PUNCT
hassl-3074	479	1	business	business	NOUN
hassl-3074	479	2	strategy	strategy	NOUN
hassl-3074	479	3	and	and	CCONJ
hassl-3074	479	4	the	the	DET
hassl-3074	479	5	environment	environment	NOUN
hassl-3074	479	6	,	,	PUNCT
hassl-3074	479	7	26(8	26(8	NUM
hassl-3074	479	8	)	)	PUNCT
hassl-3074	479	9	,	,	PUNCT
hassl-3074	479	10	1212-1234.available	1212-1234.available	ADJ
hassl-3074	479	11	at	at	ADP
hassl-3074	479	12	:	:	PUNCT
hassl-3074	479	13	https://doi.org/10.1002/bse.1979	https://doi.org/10.1002/bse.1979	PROPN
hassl-3074	479	14	.	.	PUNCT
hassl-3074	479	15	jaenudin	jaenudin	PROPN
hassl-3074	479	16	,	,	PUNCT
hassl-3074	479	17	j.	j.	PROPN
hassl-3074	479	18	,	,	PUNCT
hassl-3074	479	19	&	&	CCONJ
hassl-3074	479	20	chairunisa	chairunisa	PROPN
hassl-3074	479	21	,	,	PUNCT
hassl-3074	479	22	f.	f.	PROPN
hassl-3074	479	23	(	(	PUNCT
hassl-3074	479	24	2015	2015	NUM
hassl-3074	479	25	)	)	PUNCT
hassl-3074	479	26	.	.	PUNCT
hassl-3074	480	1	factors	factor	NOUN
hassl-3074	480	2	affecting	affect	VERB
hassl-3074	480	3	the	the	DET
hassl-3074	480	4	performance	performance	NOUN
hassl-3074	480	5	of	of	ADP
hassl-3074	480	6	civil	civil	ADJ
hassl-3074	480	7	servants	servant	NOUN
hassl-3074	480	8	at	at	ADP
hassl-3074	480	9	the	the	DET
hassl-3074	480	10	regional	regional	ADJ
hassl-3074	480	11	secretariat	secretariat	NOUN
hassl-3074	480	12	of	of	ADP
hassl-3074	480	13	bulungan	bulungan	PROPN
hassl-3074	480	14	regency	regency	PROPN
hassl-3074	480	15	.	.	PUNCT
hassl-3074	481	1	journal	journal	PROPN
hassl-3074	481	2	of	of	ADP
hassl-3074	481	3	public	public	ADJ
hassl-3074	481	4	administration	administration	NOUN
hassl-3074	481	5	,	,	PUNCT
hassl-3074	481	6	21(2	21(2	NUM
hassl-3074	481	7	)	)	PUNCT
hassl-3074	481	8	,	,	PUNCT
hassl-3074	481	9	50–61	50–61	NUM
hassl-3074	481	10	.	.	PUNCT
hassl-3074	482	1	jafari	jafari	PROPN
hassl-3074	482	2	-	-	PUNCT
hassl-3074	482	3	sadeghi	sadeghi	PROPN
hassl-3074	482	4	,	,	PUNCT
hassl-3074	482	5	v.	v.	ADP
hassl-3074	482	6	,	,	PUNCT
hassl-3074	482	7	kimiagari	kimiagari	PROPN
hassl-3074	482	8	,	,	PUNCT
hassl-3074	482	9	s.	s.	PROPN
hassl-3074	482	10	,	,	PUNCT
hassl-3074	482	11	&	&	CCONJ
hassl-3074	482	12	biancone	biancone	PROPN
hassl-3074	482	13	,	,	PUNCT
hassl-3074	482	14	p.	p.	NOUN
hassl-3074	482	15	p.	p.	NOUN
hassl-3074	482	16	(	(	PUNCT
hassl-3074	482	17	2020	2020	NUM
hassl-3074	482	18	)	)	PUNCT
hassl-3074	482	19	.	.	PUNCT
hassl-3074	483	1	level	level	NOUN
hassl-3074	483	2	of	of	ADP
hassl-3074	483	3	education	education	NOUN
hassl-3074	483	4	and	and	CCONJ
hassl-3074	483	5	knowledge	knowledge	NOUN
hassl-3074	483	6	,	,	PUNCT
hassl-3074	483	7	foresight	foresight	NOUN
hassl-3074	483	8	competency	competency	NOUN
hassl-3074	483	9	and	and	CCONJ
hassl-3074	483	10	international	international	ADJ
hassl-3074	483	11	entrepreneurship	entrepreneurship	NOUN
hassl-3074	483	12	:	:	PUNCT
hassl-3074	483	13	a	a	DET
hassl-3074	483	14	study	study	NOUN
hassl-3074	483	15	of	of	ADP
hassl-3074	483	16	human	human	ADJ
hassl-3074	483	17	capital	capital	NOUN
hassl-3074	483	18	determinants	determinant	NOUN
hassl-3074	483	19	in	in	ADP
hassl-3074	483	20	the	the	DET
hassl-3074	483	21	european	european	ADJ
hassl-3074	483	22	countries	country	NOUN
hassl-3074	483	23	.	.	PUNCT
hassl-3074	484	1	european	european	PROPN
hassl-3074	484	2	business	business	PROPN
hassl-3074	484	3	review	review	PROPN
hassl-3074	484	4	,	,	PUNCT
hassl-3074	484	5	32(1	32(1	NUM
hassl-3074	484	6	)	)	PUNCT
hassl-3074	484	7	,	,	PUNCT
hassl-3074	484	8	46-68.available	46-68.available	ADJ
hassl-3074	484	9	at	at	ADP
hassl-3074	484	10	:	:	PUNCT
hassl-3074	484	11	https://doi.org/10.1108/ebr-05-2018-0098	https://doi.org/10.1108/ebr-05-2018-0098	PROPN
hassl-3074	484	12	.	.	NOUN
hassl-3074	484	13	jonker	jonker	PROPN
hassl-3074	484	14	,	,	PUNCT
hassl-3074	484	15	c.	c.	PROPN
hassl-3074	484	16	,	,	PUNCT
hassl-3074	484	17	&	&	CCONJ
hassl-3074	484	18	botma	botma	PROPN
hassl-3074	484	19	,	,	PUNCT
hassl-3074	484	20	n.	n.	NOUN
hassl-3074	484	21	(	(	PUNCT
hassl-3074	484	22	2012	2012	NUM
hassl-3074	484	23	)	)	PUNCT
hassl-3074	484	24	.	.	PUNCT
hassl-3074	485	1	chapter	chapter	NOUN
hassl-3074	485	2	1	1	NUM
hassl-3074	485	3	the	the	DET
hassl-3074	485	4	emotion	emotion	NOUN
hassl-3074	485	5	experiences	experience	NOUN
hassl-3074	485	6	of	of	ADP
hassl-3074	485	7	employees	employee	NOUN
hassl-3074	485	8	in	in	ADP
hassl-3074	485	9	a	a	DET
hassl-3074	485	10	work	work	NOUN
hassl-3074	485	11	setting	setting	NOUN
hassl-3074	485	12	,	,	PUNCT
hassl-3074	485	13	ashkanasy	ashkanasy	PROPN
hassl-3074	485	14	,	,	PUNCT
hassl-3074	485	15	n.m	n.m	PROPN
hassl-3074	485	16	.	.	PROPN
hassl-3074	485	17	,	,	PUNCT
hassl-3074	485	18	härtel	härtel	NOUN
hassl-3074	485	19	,	,	PUNCT
hassl-3074	485	20	c.e.j	c.e.j	PROPN
hassl-3074	485	21	.	.	PROPN
hassl-3074	485	22	&	&	CCONJ
hassl-3074	485	23	zerbe	zerbe	PROPN
hassl-3074	485	24	,	,	PUNCT
hassl-3074	485	25	w.j	w.j	PROPN
hassl-3074	485	26	.	.	PROPN
hassl-3074	485	27	(	(	PUNCT
hassl-3074	485	28	ed	ed	NOUN
hassl-3074	485	29	.	.	PUNCT
hassl-3074	485	30	)	)	PUNCT
hassl-3074	485	31	experiencing	experience	VERB
hassl-3074	485	32	and	and	CCONJ
hassl-3074	485	33	managing	manage	VERB
hassl-3074	485	34	emotions	emotion	NOUN
hassl-3074	485	35	in	in	ADP
hassl-3074	485	36	the	the	DET
hassl-3074	485	37	workplace	workplace	NOUN
hassl-3074	485	38	(	(	PUNCT
hassl-3074	485	39	research	research	NOUN
hassl-3074	485	40	on	on	ADP
hassl-3074	485	41	emotion	emotion	NOUN
hassl-3074	485	42	in	in	ADP
hassl-3074	485	43	organizations	organization	NOUN
hassl-3074	485	44	)	)	PUNCT
hassl-3074	485	45	(	(	PUNCT
hassl-3074	485	46	vol	vol	NOUN
hassl-3074	485	47	.	.	PUNCT
hassl-3074	486	1	8)	8)	NUM
hassl-3074	486	2	.	.	PUNCT
hassl-3074	487	1	bingley	bingley	PROPN
hassl-3074	487	2	:	:	PUNCT
hassl-3074	487	3	emerald	emerald	PROPN
hassl-3074	487	4	group	group	PROPN
hassl-3074	487	5	publishing	publishing	PROPN
hassl-3074	487	6	limited	limit	VERB
hassl-3074	487	7	.	.	PUNCT
hassl-3074	488	1	khasanah	khasanah	PROPN
hassl-3074	488	2	,	,	PUNCT
hassl-3074	488	3	n.	n.	PROPN
hassl-3074	488	4	l.	l.	PROPN
hassl-3074	488	5	,	,	PUNCT
hassl-3074	488	6	&	&	CCONJ
hassl-3074	488	7	rahardjo	rahardjo	PROPN
hassl-3074	488	8	,	,	PUNCT
hassl-3074	488	9	s.	s.	PROPN
hassl-3074	488	10	n.	n.	PROPN
hassl-3074	488	11	(	(	PUNCT
hassl-3074	488	12	2014	2014	NUM
hassl-3074	488	13	)	)	PUNCT
hassl-3074	488	14	.	.	PUNCT
hassl-3074	489	1	the	the	DET
hassl-3074	489	2	effect	effect	NOUN
hassl-3074	489	3	of	of	ADP
hassl-3074	489	4	characteristics	characteristic	NOUN
hassl-3074	489	5	,	,	PUNCT
hassl-3074	489	6	complexity	complexity	NOUN
hassl-3074	489	7	,	,	PUNCT
hassl-3074	489	8	and	and	CCONJ
hassl-3074	489	9	audit	audit	NOUN
hassl-3074	489	10	findings	finding	NOUN
hassl-3074	489	11	on	on	ADP
hassl-3074	489	12	the	the	DET
hassl-3074	489	13	level	level	NOUN
hassl-3074	489	14	of	of	ADP
hassl-3074	489	15	disclosure	disclosure	NOUN
hassl-3074	489	16	of	of	ADP
hassl-3074	489	17	local	local	ADJ
hassl-3074	489	18	government	government	NOUN
hassl-3074	489	19	financial	financial	ADJ
hassl-3074	489	20	statements	statement	NOUN
hassl-3074	489	21	.	.	PUNCT
hassl-3074	490	1	diponegoro	diponegoro	PROPN
hassl-3074	490	2	journal	journal	PROPN
hassl-3074	490	3	of	of	ADP
hassl-3074	490	4	accounting	accounting	NOUN
hassl-3074	490	5	,	,	PUNCT
hassl-3074	490	6	3(2	3(2	NUM
hassl-3074	490	7	)	)	PUNCT
hassl-3074	490	8	,	,	PUNCT
hassl-3074	490	9	864–874	864–874	NUM
hassl-3074	490	10	.	.	PUNCT
hassl-3074	491	1	kroesen	kroesen	NOUN
hassl-3074	491	2	,	,	PUNCT
hassl-3074	491	3	m.	m.	NOUN
hassl-3074	491	4	,	,	PUNCT
hassl-3074	491	5	handy	handy	ADJ
hassl-3074	491	6	,	,	PUNCT
hassl-3074	491	7	s.	s.	PROPN
hassl-3074	491	8	,	,	PUNCT
hassl-3074	491	9	&	&	CCONJ
hassl-3074	491	10	chorus	chorus	PROPN
hassl-3074	491	11	,	,	PUNCT
hassl-3074	491	12	c.	c.	NOUN
hassl-3074	491	13	(	(	PUNCT
hassl-3074	491	14	2017	2017	NUM
hassl-3074	491	15	)	)	PUNCT
hassl-3074	491	16	.	.	PUNCT
hassl-3074	492	1	do	do	AUX
hassl-3074	492	2	attitudes	attitude	NOUN
hassl-3074	492	3	cause	cause	VERB
hassl-3074	492	4	behavior	behavior	NOUN
hassl-3074	492	5	or	or	CCONJ
hassl-3074	492	6	vice	vice	NOUN
hassl-3074	492	7	versa	versa	ADV
hassl-3074	492	8	?	?	PUNCT
hassl-3074	493	1	an	an	DET
hassl-3074	493	2	alternative	alternative	ADJ
hassl-3074	493	3	conceptualization	conceptualization	NOUN
hassl-3074	493	4	of	of	ADP
hassl-3074	493	5	the	the	DET
hassl-3074	493	6	attitude	attitude	NOUN
hassl-3074	493	7	-	-	PUNCT
hassl-3074	493	8	behavior	behavior	NOUN
hassl-3074	493	9	relationship	relationship	NOUN
hassl-3074	493	10	in	in	ADP
hassl-3074	493	11	travel	travel	NOUN
hassl-3074	493	12	behavior	behavior	NOUN
hassl-3074	493	13	modeling	modeling	NOUN
hassl-3074	493	14	.	.	PUNCT
hassl-3074	494	1	transportation	transportation	NOUN
hassl-3074	494	2	research	research	NOUN
hassl-3074	494	3	part	part	NOUN
hassl-3074	494	4	a	a	DET
hassl-3074	494	5	:	:	PUNCT
hassl-3074	494	6	policy	policy	NOUN
hassl-3074	494	7	and	and	CCONJ
hassl-3074	494	8	practice	practice	NOUN
hassl-3074	494	9	,	,	PUNCT
hassl-3074	494	10	101	101	NUM
hassl-3074	494	11	,	,	PUNCT
hassl-3074	494	12	190202.available	190202.available	NOUN
hassl-3074	494	13	at	at	ADP
hassl-3074	494	14	:	:	PUNCT
hassl-3074	494	15	https://doi.org/10.1016/j.tra.2017.05.013	https://doi.org/10.1016/j.tra.2017.05.013	PROPN
hassl-3074	494	16	.	.	PUNCT
hassl-3074	494	17	madelia	madelia	PROPN
hassl-3074	494	18	,	,	PUNCT
hassl-3074	494	19	m.	m.	NOUN
hassl-3074	494	20	(	(	PUNCT
hassl-3074	494	21	2018	2018	NUM
hassl-3074	494	22	)	)	PUNCT
hassl-3074	494	23	.	.	PUNCT
hassl-3074	495	1	the	the	DET
hassl-3074	495	2	influence	influence	NOUN
hassl-3074	495	3	of	of	ADP
hassl-3074	495	4	local	local	ADJ
hassl-3074	495	5	government	government	NOUN
hassl-3074	495	6	characteristics	characteristic	NOUN
hassl-3074	495	7	,	,	PUNCT
hassl-3074	495	8	number	number	NOUN
hassl-3074	495	9	of	of	ADP
hassl-3074	495	10	legislative	legislative	ADJ
hassl-3074	495	11	members	member	NOUN
hassl-3074	495	12	and	and	CCONJ
hassl-3074	495	13	sab	sab	ADJ
hassl-3074	495	14	audit	audit	NOUN
hassl-3074	495	15	opinions	opinion	NOUN
hassl-3074	495	16	on	on	ADP
hassl-3074	495	17	the	the	DET
hassl-3074	495	18	level	level	NOUN
hassl-3074	495	19	of	of	ADP
hassl-3074	495	20	disclosure	disclosure	NOUN
hassl-3074	495	21	of	of	ADP
hassl-3074	495	22	local	local	ADJ
hassl-3074	495	23	government	government	NOUN
hassl-3074	495	24	financial	financial	ADJ
hassl-3074	495	25	statements	statement	NOUN
hassl-3074	495	26	in	in	ADP
hassl-3074	495	27	jambi	jambi	PROPN
hassl-3074	495	28	province	province	PROPN
hassl-3074	495	29	in	in	ADP
hassl-3074	495	30	2011	2011	NUM
hassl-3074	495	31	-	-	SYM
hassl-3074	495	32	2015	2015	NUM
hassl-3074	495	33	.	.	PUNCT
hassl-3074	496	1	unja	unja	ADJ
hassl-3074	496	2	journal	journal	NOUN
hassl-3074	496	3	of	of	ADP
hassl-3074	496	4	accounting	accounting	PROPN
hassl-3074	496	5	&	&	CCONJ
hassl-3074	496	6	finance	finance	NOUN
hassl-3074	496	7	,	,	PUNCT
hassl-3074	496	8	3(1	3(1	NUM
hassl-3074	496	9	)	)	PUNCT
hassl-3074	496	10	,	,	PUNCT
hassl-3074	496	11	16–26	16–26	NUM
hassl-3074	496	12	.	.	PUNCT
hassl-3074	497	1	maqbool	maqbool	PROPN
hassl-3074	497	2	,	,	PUNCT
hassl-3074	497	3	s.	s.	PROPN
hassl-3074	497	4	,	,	PUNCT
hassl-3074	497	5	&	&	CCONJ
hassl-3074	497	6	zameer	zameer	PROPN
hassl-3074	497	7	,	,	PUNCT
hassl-3074	497	8	m.	m.	NOUN
hassl-3074	497	9	n.	n.	PROPN
hassl-3074	497	10	(	(	PUNCT
hassl-3074	497	11	2018	2018	NUM
hassl-3074	497	12	)	)	PUNCT
hassl-3074	497	13	.	.	PUNCT
hassl-3074	498	1	corporate	corporate	ADJ
hassl-3074	498	2	social	social	ADJ
hassl-3074	498	3	responsibility	responsibility	NOUN
hassl-3074	498	4	and	and	CCONJ
hassl-3074	498	5	financial	financial	ADJ
hassl-3074	498	6	performance	performance	NOUN
hassl-3074	498	7	:	:	PUNCT
hassl-3074	498	8	an	an	DET
hassl-3074	498	9	empirical	empirical	ADJ
hassl-3074	498	10	analysis	analysis	NOUN
hassl-3074	498	11	of	of	ADP
hassl-3074	498	12	indian	indian	ADJ
hassl-3074	498	13	banks	bank	NOUN
hassl-3074	498	14	.	.	PUNCT
hassl-3074	499	1	future	future	ADJ
hassl-3074	499	2	business	business	NOUN
hassl-3074	499	3	journal	journal	NOUN
hassl-3074	499	4	,	,	PUNCT
hassl-3074	499	5	4(1	4(1	NOUN
hassl-3074	499	6	)	)	PUNCT
hassl-3074	499	7	,	,	PUNCT
hassl-3074	499	8	84–93.available	84–93.available	ADJ
hassl-3074	499	9	at	at	ADP
hassl-3074	499	10	:	:	PUNCT
hassl-3074	499	11	https://doi.org/10.1016/j.fbj.2017.12.002	https://doi.org/10.1016/j.fbj.2017.12.002	PROPN
hassl-3074	499	12	.	.	PUNCT
hassl-3074	499	13	marhawai	marhawai	PROPN
hassl-3074	499	14	.	.	PUNCT
hassl-3074	500	1	(	(	PUNCT
hassl-3074	500	2	2015	2015	NUM
hassl-3074	500	3	)	)	PUNCT
hassl-3074	500	4	.	.	PUNCT
hassl-3074	501	1	the	the	DET
hassl-3074	501	2	influence	influence	NOUN
hassl-3074	501	3	of	of	ADP
hassl-3074	501	4	legislative	legislative	ADJ
hassl-3074	501	5	size	size	NOUN
hassl-3074	501	6	,	,	PUNCT
hassl-3074	501	7	local	local	ADJ
hassl-3074	501	8	government	government	NOUN
hassl-3074	501	9	prosperity	prosperity	NOUN
hassl-3074	501	10	,	,	PUNCT
hassl-3074	501	11	local	local	ADJ
hassl-3074	501	12	government	government	NOUN
hassl-3074	501	13	size	size	NOUN
hassl-3074	501	14	and	and	CCONJ
hassl-3074	501	15	intergovernmental	intergovernmental	ADJ
hassl-3074	501	16	revenue	revenue	NOUN
hassl-3074	501	17	on	on	ADP
hassl-3074	501	18	local	local	ADJ
hassl-3074	501	19	government	government	NOUN
hassl-3074	501	20	financial	financial	ADJ
hassl-3074	501	21	performance	performance	NOUN
hassl-3074	501	22	(	(	PUNCT
hassl-3074	501	23	study	study	VERB
hassl-3074	501	24	on	on	ADP
hassl-3074	501	25	districts	district	NOUN
hassl-3074	501	26	/	/	SYM
hassl-3074	501	27	cities	city	NOUN
hassl-3074	501	28	in	in	ADP
hassl-3074	501	29	aceh	aceh	PROPN
hassl-3074	501	30	2010	2010	NUM
hassl-3074	501	31	to	to	ADP
hassl-3074	501	32	2014	2014	NUM
hassl-3074	501	33	)	)	PUNCT
hassl-3074	501	34	.	.	PUNCT
hassl-3074	502	1	journal	journal	NOUN
hassl-3074	502	2	of	of	ADP
hassl-3074	502	3	accounting	accounting	NOUN
hassl-3074	502	4	studies	study	NOUN
hassl-3074	502	5	and	and	CCONJ
hassl-3074	502	6	research	research	NOUN
hassl-3074	502	7	,	,	PUNCT
hassl-3074	502	8	8(1	8(1	NOUN
hassl-3074	502	9	)	)	PUNCT
hassl-3074	502	10	,	,	PUNCT
hassl-3074	502	11	49–58	49–58	PROPN
hassl-3074	502	12	.	.	PUNCT
hassl-3074	503	1	martínez	martínez	NOUN
hassl-3074	503	2	-	-	PUNCT
hassl-3074	503	3	ferrero	ferrero	PROPN
hassl-3074	503	4	,	,	PUNCT
hassl-3074	503	5	j.	j.	PROPN
hassl-3074	503	6	,	,	PUNCT
hassl-3074	503	7	&	&	CCONJ
hassl-3074	503	8	garcía	garcía	ADJ
hassl-3074	503	9	-	-	PUNCT
hassl-3074	503	10	sánchez	sánchez	NOUN
hassl-3074	503	11	,	,	PUNCT
hassl-3074	503	12	i.-m	i.-m	PROPN
hassl-3074	503	13	.	.	PUNCT
hassl-3074	504	1	(	(	PUNCT
hassl-3074	504	2	2017	2017	NUM
hassl-3074	504	3	)	)	PUNCT
hassl-3074	504	4	.	.	PUNCT
hassl-3074	505	1	coercive	coercive	ADJ
hassl-3074	505	2	,	,	PUNCT
hassl-3074	505	3	normative	normative	ADJ
hassl-3074	505	4	and	and	CCONJ
hassl-3074	505	5	mimetic	mimetic	ADJ
hassl-3074	505	6	isomorphism	isomorphism	NOUN
hassl-3074	505	7	as	as	ADP
hassl-3074	505	8	determinants	determinant	NOUN
hassl-3074	505	9	of	of	ADP
hassl-3074	505	10	the	the	DET
hassl-3074	505	11	voluntary	voluntary	ADJ
hassl-3074	505	12	assurance	assurance	NOUN
hassl-3074	505	13	of	of	ADP
hassl-3074	505	14	sustainability	sustainability	NOUN
hassl-3074	505	15	reports	report	NOUN
hassl-3074	505	16	.	.	PUNCT
hassl-3074	506	1	international	international	ADJ
hassl-3074	506	2	business	business	PROPN
hassl-3074	506	3	review	review	PROPN
hassl-3074	506	4	,	,	PUNCT
hassl-3074	506	5	26(1	26(1	NUM
hassl-3074	506	6	)	)	PUNCT
hassl-3074	506	7	,	,	PUNCT
hassl-3074	506	8	102-118.available	102-118.available	NUM
hassl-3074	506	9	at	at	ADP
hassl-3074	506	10	:	:	PUNCT
hassl-3074	506	11	https://doi.org/10.1016/j.ibusrev.2016.05.009	https://doi.org/10.1016/j.ibusrev.2016.05.009	X
hassl-3074	506	12	.	.	PUNCT
hassl-3074	507	1	masoumi	masoumi	NOUN
hassl-3074	507	2	,	,	PUNCT
hassl-3074	507	3	h.	h.	PROPN
hassl-3074	507	4	e.	e.	PROPN
hassl-3074	507	5	,	,	PUNCT
hassl-3074	507	6	hosseini	hosseini	PROPN
hassl-3074	507	7	,	,	PUNCT
hassl-3074	507	8	m.	m.	NOUN
hassl-3074	507	9	,	,	PUNCT
hassl-3074	507	10	&	&	CCONJ
hassl-3074	507	11	gouda	gouda	NOUN
hassl-3074	507	12	,	,	PUNCT
hassl-3074	507	13	a.	a.	NOUN
hassl-3074	507	14	a.	a.	NOUN
hassl-3074	507	15	(	(	PUNCT
hassl-3074	507	16	2018	2018	NUM
hassl-3074	507	17	)	)	PUNCT
hassl-3074	507	18	.	.	PUNCT
hassl-3074	508	1	drivers	driver	NOUN
hassl-3074	508	2	of	of	ADP
hassl-3074	508	3	urban	urban	ADJ
hassl-3074	508	4	sprawl	sprawl	NOUN
hassl-3074	508	5	in	in	ADP
hassl-3074	508	6	two	two	NUM
hassl-3074	508	7	large	large	ADJ
hassl-3074	508	8	middle	middle	ADJ
hassl-3074	508	9	-	-	PUNCT
hassl-3074	508	10	eastern	eastern	ADJ
hassl-3074	508	11	countries	country	NOUN
hassl-3074	508	12	:	:	PUNCT
hassl-3074	508	13	literature	literature	NOUN
hassl-3074	508	14	on	on	ADP
hassl-3074	508	15	iran	iran	PROPN
hassl-3074	508	16	and	and	CCONJ
hassl-3074	508	17	egypt	egypt	PROPN
hassl-3074	508	18	.	.	PUNCT
hassl-3074	509	1	human	human	ADJ
hassl-3074	509	2	geographies	geography	NOUN
hassl-3074	509	3	,	,	PUNCT
hassl-3074	509	4	12(1	12(1	NUM
hassl-3074	509	5	)	)	PUNCT
hassl-3074	509	6	,	,	PUNCT
hassl-3074	509	7	55-79.available	55-79.available	ADJ
hassl-3074	509	8	at	at	ADP
hassl-3074	509	9	:	:	PUNCT
hassl-3074	509	10	https://doi.org/10.5719/hgeo.2018.121.4	https://doi.org/10.5719/hgeo.2018.121.4	PROPN
hassl-3074	509	11	.	.	PUNCT
hassl-3074	510	1	maulana	maulana	PROPN
hassl-3074	510	2	,	,	PUNCT
hassl-3074	510	3	c.	c.	PROPN
hassl-3074	510	4	,	,	PUNCT
hassl-3074	510	5	&	&	CCONJ
hassl-3074	510	6	handayani	handayani	PROPN
hassl-3074	510	7	,	,	PUNCT
hassl-3074	510	8	b.	b.	PROPN
hassl-3074	510	9	d.	d.	PROPN
hassl-3074	510	10	(	(	PUNCT
hassl-3074	510	11	2015	2015	NUM
hassl-3074	510	12	)	)	PUNCT
hassl-3074	510	13	.	.	PUNCT
hassl-3074	511	1	the	the	DET
hassl-3074	511	2	effect	effect	NOUN
hassl-3074	511	3	of	of	ADP
hassl-3074	511	4	characteristics	characteristic	NOUN
hassl-3074	511	5	,	,	PUNCT
hassl-3074	511	6	government	government	NOUN
hassl-3074	511	7	complexity	complexity	NOUN
hassl-3074	511	8	and	and	CCONJ
hassl-3074	511	9	audit	audit	NOUN
hassl-3074	511	10	findings	finding	NOUN
hassl-3074	511	11	on	on	ADP
hassl-3074	511	12	the	the	DET
hassl-3074	511	13	level	level	NOUN
hassl-3074	511	14	of	of	ADP
hassl-3074	511	15	compulsory	compulsory	ADJ
hassl-3074	511	16	disclosure	disclosure	NOUN
hassl-3074	511	17	of	of	ADP
hassl-3074	511	18	lkpd	lkpd	ADJ
hassl-3074	511	19	.	.	PUNCT
hassl-3074	512	1	accounting	account	VERB
hassl-3074	512	2	analysis	analysis	NOUN
hassl-3074	512	3	journal	journal	NOUN
hassl-3074	512	4	,	,	PUNCT
hassl-3074	512	5	4(4	4(4	NUM
hassl-3074	512	6	)	)	PUNCT
hassl-3074	512	7	,	,	PUNCT
hassl-3074	512	8	1–11	1–11	PROPN
hassl-3074	512	9	.	.	PUNCT
hassl-3074	513	1	mokoginta	mokoginta	PROPN
hassl-3074	513	2	,	,	PUNCT
hassl-3074	513	3	n.	n.	NOUN
hassl-3074	513	4	,	,	PUNCT
hassl-3074	513	5	lambey	lambey	NOUN
hassl-3074	513	6	,	,	PUNCT
hassl-3074	513	7	l.	l.	PROPN
hassl-3074	513	8	,	,	PUNCT
hassl-3074	513	9	&	&	CCONJ
hassl-3074	513	10	pontoh	pontoh	PROPN
hassl-3074	513	11	,	,	PUNCT
hassl-3074	513	12	w.	w.	PROPN
hassl-3074	513	13	(	(	PUNCT
hassl-3074	513	14	2017	2017	NUM
hassl-3074	513	15	)	)	PUNCT
hassl-3074	513	16	.	.	PUNCT
hassl-3074	514	1	effect	effect	NOUN
hassl-3074	514	2	of	of	ADP
hassl-3074	514	3	internal	internal	ADJ
hassl-3074	514	4	control	control	NOUN
hassl-3074	514	5	system	system	NOUN
hassl-3074	514	6	and	and	CCONJ
hassl-3074	514	7	regional	regional	ADJ
hassl-3074	514	8	financial	financial	ADJ
hassl-3074	514	9	accounting	accounting	NOUN
hassl-3074	514	10	system	system	NOUN
hassl-3074	514	11	on	on	ADP
hassl-3074	514	12	the	the	DET
hassl-3074	514	13	quality	quality	NOUN
hassl-3074	514	14	of	of	ADP
hassl-3074	514	15	government	government	NOUN
hassl-3074	514	16	financial	financial	ADJ
hassl-3074	514	17	reports	report	NOUN
hassl-3074	514	18	.	.	PUNCT
hassl-3074	515	1	going	go	VERB
hassl-3074	515	2	concern	concern	NOUN
hassl-3074	515	3	:	:	PUNCT
hassl-3074	515	4	journal	journal	NOUN
hassl-3074	515	5	of	of	ADP
hassl-3074	515	6	accounting	accounting	NOUN
hassl-3074	515	7	research	research	NOUN
hassl-3074	515	8	,	,	PUNCT
hassl-3074	515	9	12(2	12(2	NUM
hassl-3074	515	10	)	)	PUNCT
hassl-3074	515	11	,	,	PUNCT
hassl-3074	515	12	874–890.available	874–890.available	NUM
hassl-3074	515	13	at	at	ADP
hassl-3074	515	14	:	:	PUNCT
hassl-3074	515	15	https://doi.org/10.32400/gc.12.2.18282.2017	https://doi.org/10.32400/gc.12.2.18282.2017	PROPN
hassl-3074	515	16	.	.	PUNCT
hassl-3074	515	17	murtini	murtini	PROPN
hassl-3074	515	18	,	,	PUNCT
hassl-3074	515	19	h.	h.	PROPN
hassl-3074	515	20	,	,	PUNCT
hassl-3074	515	21	suhardjanto	suhardjanto	PROPN
hassl-3074	515	22	,	,	PUNCT
hassl-3074	515	23	d.	d.	PROPN
hassl-3074	515	24	,	,	PUNCT
hassl-3074	515	25	djuminah	djuminah	PROPN
hassl-3074	515	26	,	,	PUNCT
hassl-3074	515	27	d.	d.	PROPN
hassl-3074	515	28	,	,	PUNCT
hassl-3074	515	29	&	&	CCONJ
hassl-3074	515	30	probohudono	probohudono	PROPN
hassl-3074	515	31	,	,	PUNCT
hassl-3074	515	32	a.	a.	NOUN
hassl-3074	515	33	n.	n.	NOUN
hassl-3074	515	34	(	(	PUNCT
hassl-3074	515	35	2021	2021	NUM
hassl-3074	515	36	)	)	PUNCT
hassl-3074	515	37	.	.	PUNCT
hassl-3074	516	1	the	the	DET
hassl-3074	516	2	implementation	implementation	NOUN
hassl-3074	516	3	of	of	ADP
hassl-3074	516	4	human	human	ADJ
hassl-3074	516	5	capital	capital	NOUN
hassl-3074	516	6	disclosures	disclosure	NOUN
hassl-3074	516	7	on	on	ADP
hassl-3074	516	8	the	the	DET
hassl-3074	516	9	financial	financial	ADJ
hassl-3074	516	10	statements	statement	NOUN
hassl-3074	516	11	of	of	ADP
hassl-3074	516	12	local	local	ADJ
hassl-3074	516	13	governments	government	NOUN
hassl-3074	516	14	in	in	ADP
hassl-3074	516	15	indonesia	indonesia	PROPN
hassl-3074	516	16	based	base	VERB
hassl-3074	516	17	on	on	ADP
hassl-3074	516	18	the	the	DET
hassl-3074	516	19	institutional	institutional	ADJ
hassl-3074	516	20	theory	theory	NOUN
hassl-3074	516	21	.	.	PUNCT
hassl-3074	517	1	paper	paper	NOUN
hassl-3074	517	2	presented	present	VERB
hassl-3074	517	3	at	at	ADP
hassl-3074	517	4	the	the	DET
hassl-3074	517	5	recent	recent	ADJ
hassl-3074	517	6	developments	development	NOUN
hassl-3074	517	7	in	in	ADP
hassl-3074	517	8	asian	asian	ADJ
hassl-3074	517	9	economics	economics	PROPN
hassl-3074	517	10	international	international	ADJ
hassl-3074	517	11	symposia	symposia	NOUN
hassl-3074	517	12	in	in	ADP
hassl-3074	517	13	economic	economic	ADJ
hassl-3074	517	14	theory	theory	NOUN
hassl-3074	517	15	and	and	CCONJ
hassl-3074	517	16	econometrics	econometrics	NOUN
hassl-3074	517	17	emerald	emerald	NOUN
hassl-3074	517	18	publishing	publishing	NOUN
hassl-3074	517	19	limited	limit	VERB
hassl-3074	517	20	.	.	PUNCT
hassl-3074	518	1	humanities	humanity	NOUN
hassl-3074	518	2	and	and	CCONJ
hassl-3074	518	3	social	social	ADJ
hassl-3074	518	4	sciences	science	NOUN
hassl-3074	518	5	letters	letter	NOUN
hassl-3074	518	6	,	,	PUNCT
hassl-3074	518	7	2022	2022	NUM
hassl-3074	518	8	,	,	PUNCT
hassl-3074	518	9	10(3	10(3	NUM
hassl-3074	518	10	):	):	PUNCT
hassl-3074	518	11	336	336	NUM
hassl-3074	518	12	-	-	SYM
hassl-3074	518	13	355	355	NUM
hassl-3074	518	14	354	354	NUM
hassl-3074	518	15	©	©	PROPN
hassl-3074	518	16	2022	2022	NUM
hassl-3074	518	17	conscientia	conscientia	PROPN
hassl-3074	518	18	beam	beam	PROPN
hassl-3074	518	19	.	.	PUNCT
hassl-3074	519	1	all	all	DET
hassl-3074	519	2	rights	right	NOUN
hassl-3074	519	3	reserved	reserve	VERB
hassl-3074	519	4	.	.	PUNCT
hassl-3074	520	1	nirwana	nirwana	PROPN
hassl-3074	520	2	,	,	PUNCT
hassl-3074	520	3	n.	n.	PROPN
hassl-3074	520	4	,	,	PUNCT
hassl-3074	520	5	&	&	CCONJ
hassl-3074	520	6	haliah	haliah	PROPN
hassl-3074	520	7	,	,	PUNCT
hassl-3074	520	8	h.	h.	PROPN
hassl-3074	520	9	(	(	PUNCT
hassl-3074	520	10	2018	2018	NUM
hassl-3074	520	11	)	)	PUNCT
hassl-3074	520	12	.	.	PUNCT
hassl-3074	521	1	the	the	DET
hassl-3074	521	2	determinant	determinant	ADJ
hassl-3074	521	3	factor	factor	NOUN
hassl-3074	521	4	of	of	ADP
hassl-3074	521	5	the	the	DET
hassl-3074	521	6	quality	quality	NOUN
hassl-3074	521	7	of	of	ADP
hassl-3074	521	8	financial	financial	ADJ
hassl-3074	521	9	statements	statement	NOUN
hassl-3074	521	10	and	and	CCONJ
hassl-3074	521	11	performance	performance	NOUN
hassl-3074	521	12	of	of	ADP
hassl-3074	521	13	the	the	DET
hassl-3074	521	14	government	government	NOUN
hassl-3074	521	15	by	by	ADP
hassl-3074	521	16	adding	add	VERB
hassl-3074	521	17	contextual	contextual	ADJ
hassl-3074	521	18	factors	factor	NOUN
hassl-3074	521	19	.	.	PUNCT
hassl-3074	522	1	asian	asian	ADJ
hassl-3074	522	2	journal	journal	NOUN
hassl-3074	522	3	of	of	ADP
hassl-3074	522	4	accounting	accounting	NOUN
hassl-3074	522	5	research	research	NOUN
hassl-3074	522	6	,	,	PUNCT
hassl-3074	522	7	3(1	3(1	NUM
hassl-3074	522	8	)	)	PUNCT
hassl-3074	522	9	,	,	PUNCT
hassl-3074	522	10	28–40.available	28–40.available	NUM
hassl-3074	522	11	at	at	ADP
hassl-3074	522	12	:	:	PUNCT
hassl-3074	522	13	https://doi.org/10.1108/ajar-06-2018-0014	https://doi.org/10.1108/ajar-06-2018-0014	X
hassl-3074	522	14	.	.	PUNCT
hassl-3074	523	1	nurlianto	nurlianto	ADV
hassl-3074	523	2	,	,	PUNCT
hassl-3074	523	3	o.	o.	PROPN
hassl-3074	523	4	,	,	PUNCT
hassl-3074	523	5	&	&	CCONJ
hassl-3074	523	6	aswar	aswar	PROPN
hassl-3074	523	7	,	,	PUNCT
hassl-3074	523	8	k.	k.	PROPN
hassl-3074	523	9	(	(	PUNCT
hassl-3074	523	10	2020	2020	NUM
hassl-3074	523	11	)	)	PUNCT
hassl-3074	523	12	.	.	PUNCT
hassl-3074	524	1	a	a	DET
hassl-3074	524	2	conceptual	conceptual	ADJ
hassl-3074	524	3	framework	framework	NOUN
hassl-3074	524	4	on	on	ADP
hassl-3074	524	5	the	the	DET
hassl-3074	524	6	financial	financial	ADJ
hassl-3074	524	7	statement	statement	NOUN
hassl-3074	524	8	disclosure	disclosure	NOUN
hassl-3074	524	9	in	in	ADP
hassl-3074	524	10	indonesia	indonesia	PROPN
hassl-3074	524	11	local	local	ADJ
hassl-3074	524	12	government	government	NOUN
hassl-3074	524	13	.	.	PUNCT
hassl-3074	525	1	journal	journal	PROPN
hassl-3074	525	2	of	of	ADP
hassl-3074	525	3	economics	economic	NOUN
hassl-3074	525	4	and	and	CCONJ
hassl-3074	525	5	behavioral	behavioral	ADJ
hassl-3074	525	6	studies	study	NOUN
hassl-3074	525	7	,	,	PUNCT
hassl-3074	525	8	12(3(j	12(3(j	NUM
hassl-3074	525	9	)	)	PUNCT
hassl-3074	525	10	)	)	PUNCT
hassl-3074	525	11	,	,	PUNCT
hassl-3074	525	12	65–69.available	65–69.available	NOUN
hassl-3074	525	13	at	at	ADP
hassl-3074	525	14	:	:	PUNCT
hassl-3074	525	15	https://doi.org/10.22610/jebs.v12i3(j).3030	https://doi.org/10.22610/jebs.v12i3(j).3030	PROPN
hassl-3074	525	16	.	.	PUNCT
hassl-3074	525	17	panagiotakopoulos	panagiotakopoulos	PROPN
hassl-3074	525	18	,	,	PUNCT
hassl-3074	525	19	a.	a.	NOUN
hassl-3074	525	20	(	(	PUNCT
hassl-3074	525	21	2020	2020	NUM
hassl-3074	525	22	)	)	PUNCT
hassl-3074	525	23	.	.	PUNCT
hassl-3074	526	1	exploring	explore	VERB
hassl-3074	526	2	the	the	DET
hassl-3074	526	3	link	link	NOUN
hassl-3074	526	4	between	between	ADP
hassl-3074	526	5	management	management	NOUN
hassl-3074	526	6	training	training	NOUN
hassl-3074	526	7	and	and	CCONJ
hassl-3074	526	8	organizational	organizational	ADJ
hassl-3074	526	9	performance	performance	NOUN
hassl-3074	526	10	in	in	ADP
hassl-3074	526	11	the	the	DET
hassl-3074	526	12	small	small	ADJ
hassl-3074	526	13	business	business	NOUN
hassl-3074	526	14	context	context	NOUN
hassl-3074	526	15	.	.	PUNCT
hassl-3074	527	1	the	the	DET
hassl-3074	527	2	journal	journal	NOUN
hassl-3074	527	3	of	of	ADP
hassl-3074	527	4	workplace	workplace	NOUN
hassl-3074	527	5	learning	learning	NOUN
hassl-3074	527	6	,	,	PUNCT
hassl-3074	527	7	32(4	32(4	NUM
hassl-3074	527	8	)	)	PUNCT
hassl-3074	527	9	,	,	PUNCT
hassl-3074	527	10	245-257.available	245-257.available	NUM
hassl-3074	527	11	at	at	ADP
hassl-3074	527	12	:	:	PUNCT
hassl-3074	527	13	https://doi.org/10.1108/jwl-10-20190121	https://doi.org/10.1108/jwl-10-20190121	X
hassl-3074	527	14	.	.	PUNCT
hassl-3074	527	15	pradono	pradono	PROPN
hassl-3074	527	16	,	,	PUNCT
hassl-3074	527	17	f.	f.	PROPN
hassl-3074	527	18	c.	c.	PROPN
hassl-3074	527	19	,	,	PUNCT
hassl-3074	527	20	&	&	CCONJ
hassl-3074	527	21	basukianto	basukianto	PROPN
hassl-3074	527	22	.	.	PUNCT
hassl-3074	528	1	(	(	PUNCT
hassl-3074	528	2	2015	2015	NUM
hassl-3074	528	3	)	)	PUNCT
hassl-3074	528	4	.	.	PUNCT
hassl-3074	529	1	quality	quality	NOUN
hassl-3074	529	2	of	of	ADP
hassl-3074	529	3	local	local	ADJ
hassl-3074	529	4	government	government	NOUN
hassl-3074	529	5	financial	financial	ADJ
hassl-3074	529	6	reports	report	NOUN
hassl-3074	529	7	:	:	PUNCT
hassl-3074	529	8	influencing	influence	VERB
hassl-3074	529	9	factors	factor	NOUN
hassl-3074	529	10	and	and	CCONJ
hassl-3074	529	11	policy	policy	NOUN
hassl-3074	529	12	implications	implication	NOUN
hassl-3074	529	13	(	(	PUNCT
hassl-3074	529	14	study	study	NOUN
hassl-3074	529	15	on	on	ADP
hassl-3074	529	16	central	central	ADJ
hassl-3074	529	17	java	java	PROPN
hassl-3074	529	18	provincial	provincial	ADJ
hassl-3074	529	19	government	government	NOUN
hassl-3074	529	20	skpd	skpd	VERB
hassl-3074	529	21	)	)	PUNCT
hassl-3074	529	22	.	.	PUNCT
hassl-3074	530	1	journal	journal	PROPN
hassl-3074	530	2	of	of	ADP
hassl-3074	530	3	business	business	NOUN
hassl-3074	530	4	and	and	CCONJ
hassl-3074	530	5	economics	economic	NOUN
hassl-3074	530	6	,	,	PUNCT
hassl-3074	530	7	22(2	22(2	NUM
hassl-3074	530	8	)	)	PUNCT
hassl-3074	530	9	,	,	PUNCT
hassl-3074	530	10	188	188	NUM
hassl-3074	530	11	–	–	PUNCT
hassl-3074	530	12	200	200	NUM
hassl-3074	530	13	.	.	PUNCT
hassl-3074	531	1	pratiwi	pratiwi	NOUN
hassl-3074	531	2	,	,	PUNCT
hassl-3074	531	3	r.	r.	PROPN
hassl-3074	531	4	,	,	PUNCT
hassl-3074	531	5	&	&	CCONJ
hassl-3074	531	6	aryani	aryani	PROPN
hassl-3074	531	7	,	,	PUNCT
hassl-3074	531	8	y.	y.	PROPN
hassl-3074	531	9	a.	a.	PROPN
hassl-3074	531	10	(	(	PUNCT
hassl-3074	531	11	2017	2017	NUM
hassl-3074	531	12	)	)	PUNCT
hassl-3074	531	13	.	.	PUNCT
hassl-3074	532	1	the	the	DET
hassl-3074	532	2	influence	influence	NOUN
hassl-3074	532	3	of	of	ADP
hassl-3074	532	4	the	the	DET
hassl-3074	532	5	characteristics	characteristic	NOUN
hassl-3074	532	6	of	of	ADP
hassl-3074	532	7	local	local	ADJ
hassl-3074	532	8	governments	government	NOUN
hassl-3074	532	9	,	,	PUNCT
hassl-3074	532	10	regional	regional	ADJ
hassl-3074	532	11	heads	head	NOUN
hassl-3074	532	12	,	,	PUNCT
hassl-3074	532	13	follow	follow	VERB
hassl-3074	532	14	up	up	ADP
hassl-3074	532	15	audit	audit	NOUN
hassl-3074	532	16	findings	finding	NOUN
hassl-3074	532	17	on	on	ADP
hassl-3074	532	18	opinions	opinion	NOUN
hassl-3074	532	19	.	.	PUNCT
hassl-3074	533	1	journal	journal	NOUN
hassl-3074	533	2	of	of	ADP
hassl-3074	533	3	accounting	accounting	NOUN
hassl-3074	533	4	,	,	PUNCT
hassl-3074	533	5	20(2	20(2	NUM
hassl-3074	533	6	)	)	PUNCT
hassl-3074	533	7	,	,	PUNCT
hassl-3074	533	8	167.available	167.available	NUM
hassl-3074	533	9	at	at	ADP
hassl-3074	533	10	:	:	PUNCT
hassl-3074	533	11	https://doi.org/10.24912/ja.v20i2.52	https://doi.org/10.24912/ja.v20i2.52	PROPN
hassl-3074	533	12	.	.	PUNCT
hassl-3074	534	1	raba	raba	PROPN
hassl-3074	534	2	,	,	PUNCT
hassl-3074	534	3	m.	m.	PROPN
hassl-3074	534	4	r.	r.	PROPN
hassl-3074	534	5	(	(	PUNCT
hassl-3074	534	6	2017	2017	NUM
hassl-3074	534	7	)	)	PUNCT
hassl-3074	534	8	.	.	PUNCT
hassl-3074	535	1	the	the	DET
hassl-3074	535	2	role	role	NOUN
hassl-3074	535	3	of	of	ADP
hassl-3074	535	4	the	the	DET
hassl-3074	535	5	supreme	supreme	PROPN
hassl-3074	535	6	audit	audit	PROPN
hassl-3074	535	7	agency	agency	PROPN
hassl-3074	535	8	(	(	PUNCT
hassl-3074	535	9	sab	sab	INTJ
hassl-3074	535	10	)	)	PUNCT
hassl-3074	535	11	in	in	ADP
hassl-3074	535	12	conducting	conduct	VERB
hassl-3074	535	13	examinations	examination	NOUN
hassl-3074	535	14	on	on	ADP
hassl-3074	535	15	the	the	DET
hassl-3074	535	16	management	management	NOUN
hassl-3074	535	17	of	of	ADP
hassl-3074	535	18	state	state	NOUN
hassl-3074	535	19	finances	finance	NOUN
hassl-3074	535	20	to	to	PART
hassl-3074	535	21	realize	realize	VERB
hassl-3074	535	22	good	good	ADJ
hassl-3074	535	23	governance	governance	NOUN
hassl-3074	535	24	according	accord	VERB
hassl-3074	535	25	to	to	ADP
hassl-3074	535	26	law	law	NOUN
hassl-3074	535	27	no	no	NOUN
hassl-3074	535	28	.	.	NOUN
hassl-3074	535	29	15	15	NUM
hassl-3074	535	30	of	of	ADP
hassl-3074	535	31	2006	2006	NUM
hassl-3074	535	32	.	.	PUNCT
hassl-3074	536	1	the	the	DET
hassl-3074	536	2	law	law	NOUN
hassl-3074	536	3	of	of	ADP
hassl-3074	536	4	crime	crime	NOUN
hassl-3074	536	5	,	,	PUNCT
hassl-3074	536	6	6(3	6(3	NUM
hassl-3074	536	7	)	)	PUNCT
hassl-3074	536	8	,	,	PUNCT
hassl-3074	536	9	152–160	152–160	NUM
hassl-3074	536	10	.	.	PUNCT
hassl-3074	537	1	ratmono	ratmono	PROPN
hassl-3074	537	2	,	,	PUNCT
hassl-3074	537	3	d.	d.	PROPN
hassl-3074	537	4	(	(	PUNCT
hassl-3074	537	5	2013	2013	NUM
hassl-3074	537	6	)	)	PUNCT
hassl-3074	537	7	.	.	PUNCT
hassl-3074	538	1	local	local	ADJ
hassl-3074	538	2	government	government	NOUN
hassl-3074	538	3	financial	financial	ADJ
hassl-3074	538	4	reporting	reporting	NOUN
hassl-3074	538	5	on	on	ADP
hassl-3074	538	6	the	the	DET
hassl-3074	538	7	internet	internet	NOUN
hassl-3074	538	8	:	:	PUNCT
hassl-3074	538	9	institutional	institutional	ADJ
hassl-3074	538	10	and	and	CCONJ
hassl-3074	538	11	agency	agency	NOUN
hassl-3074	538	12	theory	theory	NOUN
hassl-3074	538	13	testing	testing	NOUN
hassl-3074	538	14	.	.	PUNCT
hassl-3074	539	1	accounting	account	VERB
hassl-3074	539	2	scientific	scientific	ADJ
hassl-3074	539	3	media	medium	NOUN
hassl-3074	539	4	,	,	PUNCT
hassl-3074	539	5	1(2	1(2	NUM
hassl-3074	539	6	)	)	PUNCT
hassl-3074	539	7	,	,	PUNCT
hassl-3074	539	8	28–48	28–48	NUM
hassl-3074	539	9	.	.	PUNCT
hassl-3074	540	1	ratnadila	ratnadila	PROPN
hassl-3074	540	2	,	,	PUNCT
hassl-3074	540	3	n.	n.	PROPN
hassl-3074	540	4	s.	s.	PROPN
hassl-3074	540	5	(	(	PUNCT
hassl-3074	540	6	2018	2018	NUM
hassl-3074	540	7	)	)	PUNCT
hassl-3074	540	8	.	.	PUNCT
hassl-3074	541	1	scenario	scenario	NOUN
hassl-3074	541	2	planning	planning	NOUN
hassl-3074	541	3	for	for	ADP
hassl-3074	541	4	development	development	NOUN
hassl-3074	541	5	of	of	ADP
hassl-3074	541	6	disadvantaged	disadvantaged	ADJ
hassl-3074	541	7	villages	village	NOUN
hassl-3074	541	8	:	:	PUNCT
hassl-3074	541	9	a	a	DET
hassl-3074	541	10	critical	critical	ADJ
hassl-3074	541	11	study	study	NOUN
hassl-3074	541	12	.	.	PUNCT
hassl-3074	542	1	journal	journal	NOUN
hassl-3074	542	2	of	of	ADP
hassl-3074	542	3	fisheries	fishery	NOUN
hassl-3074	542	4	and	and	CCONJ
hassl-3074	542	5	marine	marine	ADJ
hassl-3074	542	6	extension	extension	NOUN
hassl-3074	542	7	,	,	PUNCT
hassl-3074	542	8	12(2	12(2	NUM
hassl-3074	542	9	)	)	PUNCT
hassl-3074	542	10	,	,	PUNCT
hassl-3074	542	11	111	111	NUM
hassl-3074	542	12	-	-	SYM
hassl-3074	542	13	128	128	NUM
hassl-3074	542	14	.	.	PUNCT
hassl-3074	542	15	rudyanto	rudyanto	PROPN
hassl-3074	542	16	,	,	PUNCT
hassl-3074	542	17	a.	a.	NOUN
hassl-3074	542	18	(	(	PUNCT
hassl-3074	542	19	2019	2019	NUM
hassl-3074	542	20	)	)	PUNCT
hassl-3074	542	21	.	.	PUNCT
hassl-3074	543	1	mimetic	mimetic	ADJ
hassl-3074	543	2	isomorphism	isomorphism	NOUN
hassl-3074	543	3	as	as	ADP
hassl-3074	543	4	a	a	DET
hassl-3074	543	5	reason	reason	NOUN
hassl-3074	543	6	for	for	ADP
hassl-3074	543	7	preparing	prepare	VERB
hassl-3074	543	8	sustainability	sustainability	NOUN
hassl-3074	543	9	report	report	NOUN
hassl-3074	543	10	.	.	PUNCT
hassl-3074	544	1	multiparadigm	multiparadigm	PROPN
hassl-3074	544	2	accounting	accounting	PROPN
hassl-3074	544	3	journal	journal	PROPN
hassl-3074	544	4	,	,	PUNCT
hassl-3074	544	5	10(3	10(3	NUM
hassl-3074	544	6	)	)	PUNCT
hassl-3074	544	7	,	,	PUNCT
hassl-3074	544	8	433–447	433–447	NUM
hassl-3074	544	9	.	.	PUNCT
hassl-3074	545	1	rudyanto	rudyanto	PROPN
hassl-3074	545	2	.	.	PUNCT
hassl-3074	545	3	,	,	PUNCT
hassl-3074	545	4	a.	a.	PROPN
hassl-3074	545	5	,	,	PUNCT
hassl-3074	545	6	&	&	CCONJ
hassl-3074	545	7	siregar	siregar	NOUN
hassl-3074	545	8	,	,	PUNCT
hassl-3074	545	9	v.	v.	ADP
hassl-3074	545	10	s.	s.	PROPN
hassl-3074	545	11	(	(	PUNCT
hassl-3074	545	12	2018	2018	NUM
hassl-3074	545	13	)	)	PUNCT
hassl-3074	545	14	.	.	PUNCT
hassl-3074	546	1	the	the	DET
hassl-3074	546	2	effect	effect	NOUN
hassl-3074	546	3	of	of	ADP
hassl-3074	546	4	stakeholder	stakeholder	NOUN
hassl-3074	546	5	pressure	pressure	NOUN
hassl-3074	546	6	and	and	CCONJ
hassl-3074	546	7	corporate	corporate	ADJ
hassl-3074	546	8	governance	governance	NOUN
hassl-3074	546	9	on	on	ADP
hassl-3074	546	10	the	the	DET
hassl-3074	546	11	sustainability	sustainability	NOUN
hassl-3074	546	12	report	report	NOUN
hassl-3074	546	13	quality	quality	NOUN
hassl-3074	546	14	.	.	PUNCT
hassl-3074	547	1	international	international	ADJ
hassl-3074	547	2	journal	journal	PROPN
hassl-3074	547	3	of	of	ADP
hassl-3074	547	4	ethics	ethic	NOUN
hassl-3074	547	5	and	and	CCONJ
hassl-3074	547	6	systems	system	NOUN
hassl-3074	547	7	,	,	PUNCT
hassl-3074	547	8	34(2	34(2	NUM
hassl-3074	547	9	)	)	PUNCT
hassl-3074	547	10	,	,	PUNCT
hassl-3074	547	11	233-249.available	233-249.available	NUM
hassl-3074	547	12	at	at	ADP
hassl-3074	547	13	:	:	PUNCT
hassl-3074	547	14	https://doi.org/10.1108/ijoes-05-20170071	https://doi.org/10.1108/ijoes-05-20170071	X
hassl-3074	547	15	.	.	PUNCT
hassl-3074	548	1	safkaur	safkaur	NOUN
hassl-3074	548	2	,	,	PUNCT
hassl-3074	548	3	o.	o.	INTJ
hassl-3074	548	4	,	,	PUNCT
hassl-3074	548	5	afiah	afiah	PROPN
hassl-3074	548	6	,	,	PUNCT
hassl-3074	548	7	n.	n.	PROPN
hassl-3074	548	8	n.	n.	PROPN
hassl-3074	548	9	,	,	PUNCT
hassl-3074	548	10	poulus	poulus	PROPN
hassl-3074	548	11	,	,	PUNCT
hassl-3074	548	12	s.	s.	PROPN
hassl-3074	548	13	,	,	PUNCT
hassl-3074	548	14	&	&	CCONJ
hassl-3074	548	15	dahlan	dahlan	NOUN
hassl-3074	548	16	,	,	PUNCT
hassl-3074	548	17	m.	m.	NOUN
hassl-3074	548	18	(	(	PUNCT
hassl-3074	548	19	2019	2019	NUM
hassl-3074	548	20	)	)	PUNCT
hassl-3074	548	21	.	.	PUNCT
hassl-3074	549	1	the	the	DET
hassl-3074	549	2	effect	effect	NOUN
hassl-3074	549	3	of	of	ADP
hassl-3074	549	4	quality	quality	NOUN
hassl-3074	549	5	financial	financial	ADJ
hassl-3074	549	6	reporting	reporting	NOUN
hassl-3074	549	7	on	on	ADP
hassl-3074	549	8	good	good	ADJ
hassl-3074	549	9	governance	governance	NOUN
hassl-3074	549	10	.	.	PUNCT
hassl-3074	550	1	international	international	ADJ
hassl-3074	550	2	journal	journal	PROPN
hassl-3074	550	3	of	of	ADP
hassl-3074	550	4	economics	economic	NOUN
hassl-3074	550	5	and	and	CCONJ
hassl-3074	550	6	financial	financial	ADJ
hassl-3074	550	7	issues	issue	NOUN
hassl-3074	550	8	,	,	PUNCT
hassl-3074	550	9	9(3	9(3	NUM
hassl-3074	550	10	)	)	PUNCT
hassl-3074	550	11	,	,	PUNCT
hassl-3074	550	12	277–286.available	277–286.available	NUM
hassl-3074	550	13	at	at	ADP
hassl-3074	550	14	:	:	PUNCT
hassl-3074	550	15	https://doi.org/10.32479/ijefi.8047	https://doi.org/10.32479/ijefi.8047	ADJ
hassl-3074	550	16	.	.	PUNCT
hassl-3074	551	1	setyowati	setyowati	PROPN
hassl-3074	551	2	,	,	PUNCT
hassl-3074	551	3	l.	l.	PROPN
hassl-3074	551	4	,	,	PUNCT
hassl-3074	551	5	isthika	isthika	PROPN
hassl-3074	551	6	,	,	PUNCT
hassl-3074	551	7	w.	w.	PROPN
hassl-3074	551	8	,	,	PUNCT
hassl-3074	551	9	&	&	CCONJ
hassl-3074	551	10	pratiwi	pratiwi	PROPN
hassl-3074	551	11	,	,	PUNCT
hassl-3074	551	12	r.	r.	PROPN
hassl-3074	551	13	d.	d.	PROPN
hassl-3074	551	14	(	(	PUNCT
hassl-3074	551	15	2016	2016	NUM
hassl-3074	551	16	)	)	PUNCT
hassl-3074	551	17	.	.	PUNCT
hassl-3074	552	1	factors	factor	NOUN
hassl-3074	552	2	affecting	affect	VERB
hassl-3074	552	3	the	the	DET
hassl-3074	552	4	quality	quality	NOUN
hassl-3074	552	5	of	of	ADP
hassl-3074	552	6	local	local	ADJ
hassl-3074	552	7	government	government	NOUN
hassl-3074	552	8	financial	financial	ADJ
hassl-3074	552	9	reports	report	NOUN
hassl-3074	552	10	in	in	ADP
hassl-3074	552	11	semarang	semarang	PROPN
hassl-3074	552	12	city	city	PROPN
hassl-3074	552	13	.	.	PUNCT
hassl-3074	553	1	performance	performance	NOUN
hassl-3074	553	2	,	,	PUNCT
hassl-3074	553	3	20(2	20(2	NUM
hassl-3074	553	4	)	)	PUNCT
hassl-3074	553	5	,	,	PUNCT
hassl-3074	553	6	179–191.available	179–191.available	NUM
hassl-3074	553	7	at	at	ADP
hassl-3074	553	8	:	:	PUNCT
hassl-3074	553	9	https://doi.org/10.24002/kinerja.v20i2.843	https://doi.org/10.24002/kinerja.v20i2.843	PROPN
hassl-3074	553	10	.	.	PUNCT
hassl-3074	554	1	shahzad	shahzad	PROPN
hassl-3074	554	2	,	,	PUNCT
hassl-3074	554	3	f.	f.	PROPN
hassl-3074	554	4	,	,	PUNCT
hassl-3074	554	5	rehman	rehman	PROPN
hassl-3074	554	6	,	,	PUNCT
hassl-3074	554	7	i.	i.	PROPN
hassl-3074	554	8	u.	u.	PROPN
hassl-3074	554	9	,	,	PUNCT
hassl-3074	554	10	hanif	hanif	PROPN
hassl-3074	554	11	,	,	PUNCT
hassl-3074	554	12	w.	w.	PROPN
hassl-3074	554	13	,	,	PUNCT
hassl-3074	554	14	asim	asim	PROPN
hassl-3074	554	15	,	,	PUNCT
hassl-3074	554	16	g.	g.	PROPN
hassl-3074	554	17	a.	a.	PROPN
hassl-3074	554	18	,	,	PUNCT
hassl-3074	554	19	&	&	CCONJ
hassl-3074	554	20	baig	baig	PROPN
hassl-3074	554	21	,	,	PUNCT
hassl-3074	554	22	m.	m.	NOUN
hassl-3074	554	23	h.	h.	PROPN
hassl-3074	554	24	(	(	PUNCT
hassl-3074	554	25	2019	2019	NUM
hassl-3074	554	26	)	)	PUNCT
hassl-3074	554	27	.	.	PUNCT
hassl-3074	555	1	the	the	DET
hassl-3074	555	2	influence	influence	NOUN
hassl-3074	555	3	of	of	ADP
hassl-3074	555	4	financial	financial	ADJ
hassl-3074	555	5	reporting	reporting	NOUN
hassl-3074	555	6	quality	quality	NOUN
hassl-3074	555	7	and	and	CCONJ
hassl-3074	555	8	audit	audit	NOUN
hassl-3074	555	9	quality	quality	NOUN
hassl-3074	555	10	on	on	ADP
hassl-3074	555	11	investment	investment	NOUN
hassl-3074	555	12	efficiency	efficiency	NOUN
hassl-3074	555	13	:	:	PUNCT
hassl-3074	555	14	evidence	evidence	NOUN
hassl-3074	555	15	from	from	ADP
hassl-3074	555	16	pakistan	pakistan	PROPN
hassl-3074	555	17	.	.	PUNCT
hassl-3074	556	1	international	international	ADJ
hassl-3074	556	2	journal	journal	PROPN
hassl-3074	556	3	of	of	ADP
hassl-3074	556	4	accounting	accounting	NOUN
hassl-3074	556	5	and	and	CCONJ
hassl-3074	556	6	information	information	NOUN
hassl-3074	556	7	management	management	NOUN
hassl-3074	556	8	,	,	PUNCT
hassl-3074	556	9	27(4	27(4	PROPN
hassl-3074	556	10	)	)	PUNCT
hassl-3074	556	11	,	,	PUNCT
hassl-3074	556	12	600-614.available	600-614.available	NUM
hassl-3074	556	13	at	at	ADP
hassl-3074	556	14	:	:	PUNCT
hassl-3074	556	15	https://doi.org/10.1108/ijaim-08-2018-0097	https://doi.org/10.1108/ijaim-08-2018-0097	ADJ
hassl-3074	556	16	.	.	PUNCT
hassl-3074	557	1	simoni	simoni	PROPN
hassl-3074	557	2	,	,	PUNCT
hassl-3074	557	3	l.	l.	PROPN
hassl-3074	557	4	,	,	PUNCT
hassl-3074	557	5	bini	bini	PROPN
hassl-3074	557	6	,	,	PUNCT
hassl-3074	557	7	l.	l.	PROPN
hassl-3074	557	8	,	,	PUNCT
hassl-3074	557	9	&	&	CCONJ
hassl-3074	557	10	bellucci	bellucci	PROPN
hassl-3074	557	11	,	,	PUNCT
hassl-3074	557	12	m.	m.	NOUN
hassl-3074	557	13	(	(	PUNCT
hassl-3074	557	14	2020	2020	NUM
hassl-3074	557	15	)	)	PUNCT
hassl-3074	557	16	.	.	PUNCT
hassl-3074	558	1	effects	effect	NOUN
hassl-3074	558	2	of	of	ADP
hassl-3074	558	3	social	social	ADJ
hassl-3074	558	4	,	,	PUNCT
hassl-3074	558	5	environmental	environmental	ADJ
hassl-3074	558	6	,	,	PUNCT
hassl-3074	558	7	and	and	CCONJ
hassl-3074	558	8	institutional	institutional	ADJ
hassl-3074	558	9	factors	factor	NOUN
hassl-3074	558	10	on	on	ADP
hassl-3074	558	11	sustainability	sustainability	NOUN
hassl-3074	558	12	report	report	NOUN
hassl-3074	558	13	assurance	assurance	NOUN
hassl-3074	558	14	:	:	PUNCT
hassl-3074	558	15	evidence	evidence	NOUN
hassl-3074	558	16	from	from	ADP
hassl-3074	558	17	european	european	ADJ
hassl-3074	558	18	countries	country	NOUN
hassl-3074	558	19	.	.	PUNCT
hassl-3074	559	1	meditari	meditari	ADJ
hassl-3074	559	2	accountancy	accountancy	NOUN
hassl-3074	559	3	research	research	NOUN
hassl-3074	559	4	,	,	PUNCT
hassl-3074	559	5	28(6	28(6	NOUN
hassl-3074	559	6	)	)	PUNCT
hassl-3074	559	7	,	,	PUNCT
hassl-3074	559	8	1059–1087.available	1059–1087.available	NUM
hassl-3074	559	9	at	at	ADP
hassl-3074	559	10	:	:	PUNCT
hassl-3074	559	11	https://doi.org/10.1108/medar-03-2019-0462	https://doi.org/10.1108/medar-03-2019-0462	NOUN
hassl-3074	559	12	.	.	PUNCT
hassl-3074	560	1	stolowy	stolowy	PROPN
hassl-3074	560	2	,	,	PUNCT
hassl-3074	560	3	h.	h.	PROPN
hassl-3074	560	4	,	,	PUNCT
hassl-3074	560	5	&	&	CCONJ
hassl-3074	560	6	paugam	paugam	ADV
hassl-3074	560	7	,	,	PUNCT
hassl-3074	560	8	l.	l.	PROPN
hassl-3074	560	9	(	(	PUNCT
hassl-3074	560	10	2018	2018	NUM
hassl-3074	560	11	)	)	PUNCT
hassl-3074	560	12	.	.	PUNCT
hassl-3074	561	1	the	the	DET
hassl-3074	561	2	expansion	expansion	NOUN
hassl-3074	561	3	of	of	ADP
hassl-3074	561	4	non	non	ADJ
hassl-3074	561	5	-	-	ADJ
hassl-3074	561	6	financial	financial	ADJ
hassl-3074	561	7	reporting	reporting	NOUN
hassl-3074	561	8	:	:	PUNCT
hassl-3074	561	9	an	an	DET
hassl-3074	561	10	exploratory	exploratory	ADJ
hassl-3074	561	11	study	study	NOUN
hassl-3074	561	12	.	.	PUNCT
hassl-3074	562	1	accounting	accounting	NOUN
hassl-3074	562	2	and	and	CCONJ
hassl-3074	562	3	business	business	NOUN
hassl-3074	562	4	research	research	NOUN
hassl-3074	562	5	,	,	PUNCT
hassl-3074	562	6	48(5	48(5	NUM
hassl-3074	562	7	)	)	PUNCT
hassl-3074	562	8	,	,	PUNCT
hassl-3074	562	9	525-548.available	525-548.available	ADJ
hassl-3074	562	10	at	at	ADP
hassl-3074	562	11	:	:	PUNCT
hassl-3074	562	12	https://doi.org/10.1080/00014788.2018.1470141	https://doi.org/10.1080/00014788.2018.1470141	PROPN
hassl-3074	562	13	.	.	PROPN
hassl-3074	562	14	suhardjanto	suhardjanto	PROPN
hassl-3074	562	15	,	,	PUNCT
hassl-3074	562	16	d.	d.	PROPN
hassl-3074	562	17	,	,	PUNCT
hassl-3074	562	18	&	&	CCONJ
hassl-3074	562	19	yulianingtyas	yulianingtyas	PROPN
hassl-3074	562	20	,	,	PUNCT
hassl-3074	562	21	r.	r.	PROPN
hassl-3074	562	22	r.	r.	PROPN
hassl-3074	562	23	(	(	PUNCT
hassl-3074	562	24	2011	2011	NUM
hassl-3074	562	25	)	)	PUNCT
hassl-3074	562	26	.	.	PUNCT
hassl-3074	563	1	the	the	DET
hassl-3074	563	2	influence	influence	NOUN
hassl-3074	563	3	of	of	ADP
hassl-3074	563	4	local	local	ADJ
hassl-3074	563	5	government	government	NOUN
hassl-3074	563	6	characteristics	characteristic	NOUN
hassl-3074	563	7	on	on	ADP
hassl-3074	563	8	compliance	compliance	NOUN
hassl-3074	563	9	with	with	ADP
hassl-3074	563	10	mandatory	mandatory	ADJ
hassl-3074	563	11	disclosures	disclosure	NOUN
hassl-3074	563	12	in	in	ADP
hassl-3074	563	13	local	local	ADJ
hassl-3074	563	14	government	government	NOUN
hassl-3074	563	15	financial	financial	ADJ
hassl-3074	563	16	reports	report	NOUN
hassl-3074	563	17	.	.	PUNCT
hassl-3074	564	1	journal	journal	NOUN
hassl-3074	564	2	of	of	ADP
hassl-3074	564	3	accounting	accounting	PROPN
hassl-3074	564	4	&	&	CCONJ
hassl-3074	564	5	auditing	auditing	PROPN
hassl-3074	564	6	,	,	PUNCT
hassl-3074	564	7	8(1	8(1	NOUN
hassl-3074	564	8	)	)	PUNCT
hassl-3074	564	9	,	,	PUNCT
hassl-3074	564	10	30–42	30–42	NUM
hassl-3074	564	11	.	.	PUNCT
hassl-3074	565	1	trawardani	trawardani	PROPN
hassl-3074	565	2	,	,	PUNCT
hassl-3074	565	3	i.	i.	PROPN
hassl-3074	565	4	b.	b.	PROPN
hassl-3074	565	5	,	,	PUNCT
hassl-3074	565	6	prasetya	prasetya	NOUN
hassl-3074	565	7	,	,	PUNCT
hassl-3074	565	8	a.	a.	NOUN
hassl-3074	565	9	,	,	PUNCT
hassl-3074	565	10	&	&	CCONJ
hassl-3074	565	11	mayowan	mayowan	PROPN
hassl-3074	565	12	,	,	PUNCT
hassl-3074	565	13	y.	y.	PROPN
hassl-3074	565	14	(	(	PUNCT
hassl-3074	565	15	2015	2015	NUM
hassl-3074	565	16	)	)	PUNCT
hassl-3074	565	17	.	.	PUNCT
hassl-3074	566	1	the	the	DET
hassl-3074	566	2	effect	effect	NOUN
hassl-3074	566	3	of	of	ADP
hassl-3074	566	4	training	training	NOUN
hassl-3074	566	5	on	on	ADP
hassl-3074	566	6	work	work	NOUN
hassl-3074	566	7	ability	ability	NOUN
hassl-3074	566	8	that	that	PRON
hassl-3074	566	9	impacts	impact	VERB
hassl-3074	566	10	employee	employee	NOUN
hassl-3074	566	11	performance	performance	NOUN
hassl-3074	566	12	(	(	PUNCT
hassl-3074	566	13	study	study	NOUN
hassl-3074	566	14	on	on	ADP
hassl-3074	566	15	employees	employee	NOUN
hassl-3074	566	16	of	of	ADP
hassl-3074	566	17	pt	pt	PROPN
hassl-3074	566	18	bank	bank	PROPN
hassl-3074	566	19	rakyat	rakyat	PROPN
hassl-3074	566	20	indonesia	indonesia	PROPN
hassl-3074	566	21	(	(	PUNCT
hassl-3074	566	22	persero	persero	PROPN
hassl-3074	566	23	)	)	PUNCT
hassl-3074	566	24	tbk	tbk	PROPN
hassl-3074	566	25	lumajang	lumajang	PROPN
hassl-3074	566	26	branch	branch	PROPN
hassl-3074	566	27	)	)	PUNCT
hassl-3074	566	28	.	.	PUNCT
hassl-3074	567	1	journal	journal	PROPN
hassl-3074	567	2	of	of	ADP
hassl-3074	567	3	business	business	PROPN
hassl-3074	567	4	administration	administration	PROPN
hassl-3074	567	5	,	,	PUNCT
hassl-3074	567	6	29(1	29(1	NUM
hassl-3074	567	7	)	)	PUNCT
hassl-3074	567	8	,	,	PUNCT
hassl-3074	567	9	51–58	51–58	NUM
hassl-3074	567	10	.	.	PUNCT
hassl-3074	568	1	triggs	triggs	PROPN
hassl-3074	568	2	,	,	PUNCT
hassl-3074	568	3	a.	a.	NOUN
hassl-3074	568	4	,	,	PUNCT
hassl-3074	568	5	kacaribu	kacaribu	NOUN
hassl-3074	568	6	,	,	PUNCT
hassl-3074	568	7	f.	f.	PROPN
hassl-3074	568	8	,	,	PUNCT
hassl-3074	568	9	&	&	CCONJ
hassl-3074	568	10	wang	wang	PROPN
hassl-3074	568	11	,	,	PUNCT
hassl-3074	568	12	j.	j.	PROPN
hassl-3074	568	13	(	(	PUNCT
hassl-3074	568	14	2019	2019	NUM
hassl-3074	568	15	)	)	PUNCT
hassl-3074	568	16	.	.	PUNCT
hassl-3074	569	1	risks	risk	NOUN
hassl-3074	569	2	,	,	PUNCT
hassl-3074	569	3	resilience	resilience	NOUN
hassl-3074	569	4	,	,	PUNCT
hassl-3074	569	5	and	and	CCONJ
hassl-3074	569	6	reforms	reform	NOUN
hassl-3074	569	7	:	:	PUNCT
hassl-3074	569	8	indonesia	indonesia	PROPN
hassl-3074	569	9	’s	’s	PART
hassl-3074	569	10	financial	financial	ADJ
hassl-3074	569	11	system	system	NOUN
hassl-3074	569	12	in	in	ADP
hassl-3074	569	13	2019	2019	NUM
hassl-3074	569	14	.	.	PUNCT
hassl-3074	570	1	bulletin	bulletin	NOUN
hassl-3074	570	2	of	of	ADP
hassl-3074	570	3	indonesian	indonesian	ADJ
hassl-3074	570	4	economic	economic	ADJ
hassl-3074	570	5	studies	study	NOUN
hassl-3074	570	6	,	,	PUNCT
hassl-3074	570	7	55(1	55(1	NOUN
hassl-3074	570	8	)	)	PUNCT
hassl-3074	570	9	,	,	PUNCT
hassl-3074	570	10	1-27.available	1-27.available	NUM
hassl-3074	570	11	at	at	ADP
hassl-3074	570	12	:	:	PUNCT
hassl-3074	570	13	https://doi.org/10.1080/00074918.2019.1592644	https://doi.org/10.1080/00074918.2019.1592644	PROPN
hassl-3074	570	14	.	.	PUNCT
hassl-3074	570	15	vitolla	vitolla	PROPN
hassl-3074	570	16	,	,	PUNCT
hassl-3074	570	17	f.	f.	PROPN
hassl-3074	570	18	,	,	PUNCT
hassl-3074	570	19	raimo	raimo	VERB
hassl-3074	570	20	,	,	PUNCT
hassl-3074	570	21	n.	n.	NOUN
hassl-3074	570	22	,	,	PUNCT
hassl-3074	570	23	rubino	rubino	NOUN
hassl-3074	570	24	,	,	PUNCT
hassl-3074	570	25	m.	m.	NOUN
hassl-3074	570	26	,	,	PUNCT
hassl-3074	570	27	&	&	CCONJ
hassl-3074	570	28	garzoni	garzoni	PROPN
hassl-3074	570	29	,	,	PUNCT
hassl-3074	570	30	a.	a.	NOUN
hassl-3074	570	31	(	(	PUNCT
hassl-3074	570	32	2020	2020	NUM
hassl-3074	570	33	)	)	PUNCT
hassl-3074	570	34	.	.	PUNCT
hassl-3074	571	1	the	the	DET
hassl-3074	571	2	determinants	determinant	NOUN
hassl-3074	571	3	of	of	ADP
hassl-3074	571	4	integrated	integrated	ADJ
hassl-3074	571	5	reporting	reporting	NOUN
hassl-3074	571	6	quality	quality	NOUN
hassl-3074	571	7	in	in	ADP
hassl-3074	571	8	financial	financial	ADJ
hassl-3074	571	9	institutions	institution	NOUN
hassl-3074	571	10	.	.	PUNCT
hassl-3074	572	1	corporate	corporate	ADJ
hassl-3074	572	2	governance	governance	NOUN
hassl-3074	572	3	:	:	PUNCT
hassl-3074	572	4	international	international	ADJ
hassl-3074	572	5	journal	journal	NOUN
hassl-3074	572	6	of	of	ADP
hassl-3074	572	7	business	business	NOUN
hassl-3074	572	8	in	in	ADP
hassl-3074	572	9	society	society	NOUN
hassl-3074	572	10	,	,	PUNCT
hassl-3074	572	11	20(3	20(3	NOUN
hassl-3074	572	12	)	)	PUNCT
hassl-3074	572	13	,	,	PUNCT
hassl-3074	572	14	429-444.available	429-444.available	NUM
hassl-3074	572	15	at	at	ADP
hassl-3074	572	16	:	:	PUNCT
hassl-3074	572	17	https://doi.org/10.1108/cg-07-2019-0202	https://doi.org/10.1108/cg-07-2019-0202	PROPN
hassl-3074	572	18	.	.	PUNCT
hassl-3074	573	1	humanities	humanity	NOUN
hassl-3074	573	2	and	and	CCONJ
hassl-3074	573	3	social	social	ADJ
hassl-3074	573	4	sciences	science	NOUN
hassl-3074	573	5	letters	letter	NOUN
hassl-3074	573	6	,	,	PUNCT
hassl-3074	573	7	2022	2022	NUM
hassl-3074	573	8	,	,	PUNCT
hassl-3074	573	9	10(3	10(3	NUM
hassl-3074	573	10	):	):	PUNCT
hassl-3074	573	11	336	336	NUM
hassl-3074	573	12	-	-	SYM
hassl-3074	573	13	355	355	NUM
hassl-3074	573	14	355	355	NUM
hassl-3074	573	15	©	©	PROPN
hassl-3074	573	16	2022	2022	NUM
hassl-3074	573	17	conscientia	conscientia	PROPN
hassl-3074	573	18	beam	beam	PROPN
hassl-3074	573	19	.	.	PUNCT
hassl-3074	574	1	all	all	DET
hassl-3074	574	2	rights	right	NOUN
hassl-3074	574	3	reserved	reserve	VERB
hassl-3074	574	4	.	.	PUNCT
hassl-3074	575	1	waliyyani	waliyyani	PROPN
hassl-3074	575	2	,	,	PUNCT
hassl-3074	575	3	g.	g.	PROPN
hassl-3074	575	4	m.	m.	PROPN
hassl-3074	575	5	,	,	PUNCT
hassl-3074	575	6	&	&	CCONJ
hassl-3074	575	7	makhmud	makhmud	PROPN
hassl-3074	575	8	,	,	PUNCT
hassl-3074	575	9	a.	a.	NOUN
hassl-3074	575	10	(	(	PUNCT
hassl-3074	575	11	2015	2015	NUM
hassl-3074	575	12	)	)	PUNCT
hassl-3074	575	13	.	.	PUNCT
hassl-3074	576	1	the	the	DET
hassl-3074	576	2	effect	effect	NOUN
hassl-3074	576	3	of	of	ADP
hassl-3074	576	4	government	government	NOUN
hassl-3074	576	5	characteristics	characteristic	NOUN
hassl-3074	576	6	on	on	ADP
hassl-3074	576	7	the	the	DET
hassl-3074	576	8	level	level	NOUN
hassl-3074	576	9	of	of	ADP
hassl-3074	576	10	disclosure	disclosure	NOUN
hassl-3074	576	11	of	of	ADP
hassl-3074	576	12	local	local	ADJ
hassl-3074	576	13	government	government	NOUN
hassl-3074	576	14	financial	financial	ADJ
hassl-3074	576	15	statements	statement	NOUN
hassl-3074	576	16	in	in	ADP
hassl-3074	576	17	indonesia	indonesia	PROPN
hassl-3074	576	18	.	.	PUNCT
hassl-3074	577	1	accounting	account	VERB
hassl-3074	577	2	analysis	analysis	NOUN
hassl-3074	577	3	journal	journal	NOUN
hassl-3074	577	4	,	,	PUNCT
hassl-3074	577	5	4(2	4(2	NUM
hassl-3074	577	6	)	)	PUNCT
hassl-3074	577	7	,	,	PUNCT
hassl-3074	577	8	1–8	1–8	X
hassl-3074	577	9	.	.	PUNCT
hassl-3074	577	10	wungow	wungow	PROPN
hassl-3074	577	11	,	,	PUNCT
hassl-3074	577	12	j.	j.	PROPN
hassl-3074	577	13	f.	f.	PROPN
hassl-3074	577	14	,	,	PUNCT
hassl-3074	577	15	lambey	lambey	PROPN
hassl-3074	577	16	,	,	PUNCT
hassl-3074	577	17	l.	l.	PROPN
hassl-3074	577	18	,	,	PUNCT
hassl-3074	577	19	&	&	CCONJ
hassl-3074	577	20	pontoh	pontoh	PROPN
hassl-3074	577	21	,	,	PUNCT
hassl-3074	577	22	w.	w.	PROPN
hassl-3074	577	23	(	(	PUNCT
hassl-3074	577	24	2016	2016	NUM
hassl-3074	577	25	)	)	PUNCT
hassl-3074	577	26	.	.	PUNCT
hassl-3074	578	1	the	the	DET
hassl-3074	578	2	influence	influence	NOUN
hassl-3074	578	3	of	of	ADP
hassl-3074	578	4	education	education	NOUN
hassl-3074	578	5	level	level	NOUN
hassl-3074	578	6	,	,	PUNCT
hassl-3074	578	7	term	term	NOUN
hassl-3074	578	8	of	of	ADP
hassl-3074	578	9	work	work	NOUN
hassl-3074	578	10	,	,	PUNCT
hassl-3074	578	11	training	training	NOUN
hassl-3074	578	12	and	and	CCONJ
hassl-3074	578	13	position	position	NOUN
hassl-3074	578	14	on	on	ADP
hassl-3074	578	15	the	the	DET
hassl-3074	578	16	quality	quality	NOUN
hassl-3074	578	17	of	of	ADP
hassl-3074	578	18	financial	financial	ADJ
hassl-3074	578	19	statements	statement	NOUN
hassl-3074	578	20	of	of	ADP
hassl-3074	578	21	the	the	DET
hassl-3074	578	22	south	south	PROPN
hassl-3074	578	23	minahasa	minahasa	PROPN
hassl-3074	578	24	regency	regency	PROPN
hassl-3074	578	25	government	government	PROPN
hassl-3074	578	26	.	.	PUNCT
hassl-3074	579	1	journal	journal	PROPN
hassl-3074	579	2	of	of	ADP
hassl-3074	579	3	accounting	accounting	NOUN
hassl-3074	579	4	and	and	CCONJ
hassl-3074	579	5	auditing	auditing	NOUN
hassl-3074	579	6	research	research	NOUN
hassl-3074	579	7	“	"	PUNCT
hassl-3074	579	8	goodwill	goodwill	NOUN
hassl-3074	579	9	"	"	PUNCT
hassl-3074	579	10	,	,	PUNCT
hassl-3074	579	11	7(2	7(2	NUM
hassl-3074	579	12	)	)	PUNCT
hassl-3074	579	13	,	,	PUNCT
hassl-3074	579	14	1–15	1–15	PROPN
hassl-3074	579	15	.	.	PUNCT
hassl-3074	580	1	xiao	xiao	PROPN
hassl-3074	580	2	,	,	PUNCT
hassl-3074	580	3	c.	c.	PROPN
hassl-3074	580	4	(	(	PUNCT
hassl-3074	580	5	2020	2020	NUM
hassl-3074	580	6	)	)	PUNCT
hassl-3074	580	7	.	.	PUNCT
hassl-3074	581	1	intergovernmental	intergovernmental	ADJ
hassl-3074	581	2	revenue	revenue	NOUN
hassl-3074	581	3	relations	relation	NOUN
hassl-3074	581	4	,	,	PUNCT
hassl-3074	581	5	tax	tax	NOUN
hassl-3074	581	6	enforcement	enforcement	NOUN
hassl-3074	581	7	and	and	CCONJ
hassl-3074	581	8	tax	tax	NOUN
hassl-3074	581	9	shifting	shifting	NOUN
hassl-3074	581	10	:	:	PUNCT
hassl-3074	581	11	evidence	evidence	NOUN
hassl-3074	581	12	from	from	ADP
hassl-3074	581	13	china	china	PROPN
hassl-3074	581	14	.	.	PUNCT
hassl-3074	582	1	international	international	ADJ
hassl-3074	582	2	tax	tax	NOUN
hassl-3074	582	3	and	and	CCONJ
hassl-3074	582	4	public	public	ADJ
hassl-3074	582	5	finance	finance	NOUN
hassl-3074	582	6	,	,	PUNCT
hassl-3074	582	7	27(1	27(1	NUM
hassl-3074	582	8	)	)	PUNCT
hassl-3074	582	9	,	,	PUNCT
hassl-3074	582	10	128-152.available	128-152.available	NUM
hassl-3074	582	11	at	at	ADP
hassl-3074	582	12	:	:	PUNCT
hassl-3074	582	13	https://doi.org/10.1007/s10797-019-09546-9	https://doi.org/10.1007/s10797-019-09546-9	PROPN
hassl-3074	582	14	.	.	PUNCT
hassl-3074	583	1	yoshida	yoshida	PROPN
hassl-3074	583	2	,	,	PUNCT
hassl-3074	583	3	t.	t.	PROPN
hassl-3074	583	4	(	(	PUNCT
hassl-3074	583	5	2020	2020	NUM
hassl-3074	583	6	)	)	PUNCT
hassl-3074	583	7	.	.	PUNCT
hassl-3074	584	1	populism	populism	NOUN
hassl-3074	584	2	“	"	PUNCT
hassl-3074	584	3	made	make	VERB
hassl-3074	584	4	in	in	ADP
hassl-3074	584	5	japan	japan	PROPN
hassl-3074	584	6	”	"	PUNCT
hassl-3074	584	7	:	:	PUNCT
hassl-3074	584	8	a	a	DET
hassl-3074	584	9	new	new	ADJ
hassl-3074	584	10	species	specie	NOUN
hassl-3074	584	11	?	?	PUNCT
hassl-3074	585	1	asian	asian	ADJ
hassl-3074	585	2	journal	journal	NOUN
hassl-3074	585	3	of	of	ADP
hassl-3074	585	4	comparative	comparative	ADJ
hassl-3074	585	5	politics	politic	NOUN
hassl-3074	585	6	,	,	PUNCT
hassl-3074	585	7	5(3	5(3	NUM
hassl-3074	585	8	)	)	PUNCT
hassl-3074	585	9	,	,	PUNCT
hassl-3074	585	10	288-299.available	288-299.available	NUM
hassl-3074	585	11	at	at	ADP
hassl-3074	585	12	:	:	PUNCT
hassl-3074	585	13	https://doi.org/10.1177/2057891119844608	https://doi.org/10.1177/2057891119844608	X
hassl-3074	585	14	.	.	PUNCT
hassl-3074	586	1	zhang	zhang	PROPN
hassl-3074	586	2	,	,	PUNCT
hassl-3074	586	3	y.	y.	PROPN
hassl-3074	586	4	,	,	PUNCT
hassl-3074	586	5	chong	chong	PROPN
hassl-3074	586	6	,	,	PUNCT
hassl-3074	586	7	g.	g.	PROPN
hassl-3074	586	8	,	,	PUNCT
hassl-3074	586	9	&	&	CCONJ
hassl-3074	586	10	jia	jia	PROPN
hassl-3074	586	11	,	,	PUNCT
hassl-3074	586	12	r.	r.	PROPN
hassl-3074	586	13	(	(	PUNCT
hassl-3074	586	14	2019	2019	NUM
hassl-3074	586	15	)	)	PUNCT
hassl-3074	586	16	.	.	PUNCT
hassl-3074	587	1	fair	fair	ADJ
hassl-3074	587	2	value	value	NOUN
hassl-3074	587	3	,	,	PUNCT
hassl-3074	587	4	corporate	corporate	ADJ
hassl-3074	587	5	governance	governance	NOUN
hassl-3074	587	6	,	,	PUNCT
hassl-3074	587	7	social	social	ADJ
hassl-3074	587	8	responsibility	responsibility	NOUN
hassl-3074	587	9	disclosure	disclosure	NOUN
hassl-3074	587	10	and	and	CCONJ
hassl-3074	587	11	banks	bank	NOUN
hassl-3074	587	12	’	'	PUNCT
hassl-3074	587	13	performance	performance	NOUN
hassl-3074	587	14	.	.	PUNCT
hassl-3074	588	1	review	review	NOUN
hassl-3074	588	2	of	of	ADP
hassl-3074	588	3	accounting	accounting	NOUN
hassl-3074	588	4	and	and	CCONJ
hassl-3074	588	5	finance	finance	NOUN
hassl-3074	588	6	,	,	PUNCT
hassl-3074	588	7	19(1	19(1	NUM
hassl-3074	588	8	)	)	PUNCT
hassl-3074	588	9	,	,	PUNCT
hassl-3074	588	10	30-47.available	30-47.available	ADJ
hassl-3074	588	11	at	at	ADP
hassl-3074	588	12	:	:	PUNCT
hassl-3074	588	13	https://doi.org/10.1108/raf-01-2018-0016	https://doi.org/10.1108/raf-01-2018-0016	PROPN
hassl-3074	588	14	.	.	PUNCT
hassl-3074	589	1	zhang	zhang	PROPN
hassl-3074	589	2	,	,	PUNCT
hassl-3074	589	3	s.	s.	PROPN
hassl-3074	589	4	,	,	PUNCT
hassl-3074	589	5	&	&	CCONJ
hassl-3074	589	6	zhao	zhao	PROPN
hassl-3074	589	7	,	,	PUNCT
hassl-3074	589	8	t.	t.	PROPN
hassl-3074	589	9	(	(	PUNCT
hassl-3074	589	10	2019	2019	NUM
hassl-3074	589	11	)	)	PUNCT
hassl-3074	589	12	.	.	PUNCT
hassl-3074	590	1	identifying	identify	VERB
hassl-3074	590	2	major	major	ADJ
hassl-3074	590	3	influencing	influence	VERB
hassl-3074	590	4	factors	factor	NOUN
hassl-3074	590	5	of	of	ADP
hassl-3074	590	6	co2	co2	NOUN
hassl-3074	590	7	emissions	emission	NOUN
hassl-3074	590	8	in	in	ADP
hassl-3074	590	9	china	china	PROPN
hassl-3074	590	10	:	:	PUNCT
hassl-3074	590	11	regional	regional	ADJ
hassl-3074	590	12	disparities	disparity	NOUN
hassl-3074	590	13	analysis	analysis	NOUN
hassl-3074	590	14	based	base	VERB
hassl-3074	590	15	on	on	ADP
hassl-3074	590	16	stirpat	stirpat	PROPN
hassl-3074	590	17	model	model	NOUN
hassl-3074	590	18	from	from	ADP
hassl-3074	590	19	1996	1996	NUM
hassl-3074	590	20	to	to	ADP
hassl-3074	590	21	2015	2015	NUM
hassl-3074	590	22	.	.	PUNCT
hassl-3074	591	1	atmospheric	atmospheric	ADJ
hassl-3074	591	2	environment	environment	NOUN
hassl-3074	591	3	,	,	PUNCT
hassl-3074	591	4	207	207	NUM
hassl-3074	591	5	,	,	PUNCT
hassl-3074	591	6	136-147.available	136-147.available	NUM
hassl-3074	591	7	at	at	ADP
hassl-3074	591	8	:	:	PUNCT
hassl-3074	591	9	https://doi.org/10.1016/j.atmosenv.2018.12.040	https://doi.org/10.1016/j.atmosenv.2018.12.040	NOUN
hassl-3074	591	10	.	.	PUNCT
hassl-3074	592	1	zheng	zheng	PROPN
hassl-3074	592	2	,	,	PUNCT
hassl-3074	592	3	w.	w.	PROPN
hassl-3074	592	4	,	,	PUNCT
hassl-3074	592	5	&	&	CCONJ
hassl-3074	592	6	walsh	walsh	PROPN
hassl-3074	592	7	,	,	PUNCT
hassl-3074	592	8	p.	p.	NOUN
hassl-3074	592	9	p.	p.	NOUN
hassl-3074	592	10	(	(	PUNCT
hassl-3074	592	11	2019	2019	NUM
hassl-3074	592	12	)	)	PUNCT
hassl-3074	592	13	.	.	PUNCT
hassl-3074	593	1	economic	economic	ADJ
hassl-3074	593	2	growth	growth	NOUN
hassl-3074	593	3	,	,	PUNCT
hassl-3074	593	4	urbanization	urbanization	NOUN
hassl-3074	593	5	and	and	CCONJ
hassl-3074	593	6	energy	energy	NOUN
hassl-3074	593	7	consumption	consumption	NOUN
hassl-3074	593	8	—	—	PUNCT
hassl-3074	593	9	a	a	DET
hassl-3074	593	10	provincial	provincial	ADJ
hassl-3074	593	11	level	level	NOUN
hassl-3074	593	12	analysis	analysis	NOUN
hassl-3074	593	13	of	of	ADP
hassl-3074	593	14	china	china	PROPN
hassl-3074	593	15	.	.	PUNCT
hassl-3074	594	1	energy	energy	NOUN
hassl-3074	594	2	economics	economic	NOUN
hassl-3074	594	3	,	,	PUNCT
hassl-3074	594	4	80	80	NUM
hassl-3074	594	5	,	,	PUNCT
hassl-3074	594	6	153-162.available	153-162.available	NUM
hassl-3074	594	7	at	at	ADP
hassl-3074	594	8	:	:	PUNCT
hassl-3074	594	9	https://doi.org/10.1016/j.eneco.2019.01.004	https://doi.org/10.1016/j.eneco.2019.01.004	NOUN
hassl-3074	594	10	.	.	PUNCT
hassl-3074	595	1	views	view	NOUN
hassl-3074	595	2	and	and	CCONJ
hassl-3074	595	3	opinions	opinion	NOUN
hassl-3074	595	4	expressed	express	VERB
hassl-3074	595	5	in	in	ADP
hassl-3074	595	6	this	this	DET
hassl-3074	595	7	article	article	NOUN
hassl-3074	595	8	are	be	AUX
hassl-3074	595	9	the	the	DET
hassl-3074	595	10	views	view	NOUN
hassl-3074	595	11	and	and	CCONJ
hassl-3074	595	12	opinions	opinion	NOUN
hassl-3074	595	13	of	of	ADP
hassl-3074	595	14	the	the	DET
hassl-3074	595	15	author(s	author(s	NOUN
hassl-3074	595	16	)	)	PUNCT
hassl-3074	595	17	,	,	PUNCT
hassl-3074	595	18	humanities	humanity	NOUN
hassl-3074	595	19	and	and	CCONJ
hassl-3074	595	20	social	social	ADJ
hassl-3074	595	21	sciences	science	NOUN
hassl-3074	595	22	letters	letter	NOUN
hassl-3074	595	23	shall	shall	AUX
hassl-3074	595	24	not	not	PART
hassl-3074	595	25	be	be	AUX
hassl-3074	595	26	responsible	responsible	ADJ
hassl-3074	595	27	or	or	CCONJ
hassl-3074	595	28	answerable	answerable	ADJ
hassl-3074	595	29	for	for	ADP
hassl-3074	595	30	any	any	DET
hassl-3074	595	31	loss	loss	NOUN
hassl-3074	595	32	,	,	PUNCT
hassl-3074	595	33	damage	damage	NOUN
hassl-3074	595	34	or	or	CCONJ
hassl-3074	595	35	liability	liability	NOUN
hassl-3074	595	36	etc	etc	X
hassl-3074	595	37	.	.	X
hassl-3074	595	38	caused	cause	VERB
hassl-3074	595	39	in	in	ADP
hassl-3074	595	40	relation	relation	NOUN
hassl-3074	595	41	to	to	PART
hassl-3074	595	42	/	/	PUNCT
hassl-3074	595	43	arising	arise	VERB
hassl-3074	595	44	out	out	ADP
hassl-3074	595	45	of	of	ADP
hassl-3074	595	46	the	the	DET
hassl-3074	595	47	use	use	NOUN
hassl-3074	595	48	of	of	ADP
hassl-3074	595	49	the	the	DET
hassl-3074	595	50	content	content	NOUN
hassl-3074	595	51	.	.	PUNCT