id	sid	tid	token	lemma	pos
hassl-846	1	1	145	145	NUM
hassl-846	1	2	©	©	PROPN
hassl-846	1	3	2020	2020	NUM
hassl-846	1	4	conscientia	conscientia	PROPN
hassl-846	1	5	beam	beam	PROPN
hassl-846	1	6	.	.	PUNCT
hassl-846	2	1	all	all	DET
hassl-846	2	2	rights	right	NOUN
hassl-846	2	3	reserved	reserve	VERB
hassl-846	2	4	.	.	PUNCT
hassl-846	3	1	determinants	determinant	NOUN
hassl-846	3	2	of	of	ADP
hassl-846	3	3	transparency	transparency	NOUN
hassl-846	3	4	in	in	ADP
hassl-846	3	5	financial	financial	ADJ
hassl-846	3	6	management	management	NOUN
hassl-846	3	7	on	on	ADP
hassl-846	3	8	local	local	ADJ
hassl-846	3	9	government	government	NOUN
hassl-846	3	10	websites	website	NOUN
hassl-846	3	11	:	:	PUNCT
hassl-846	3	12	evidence	evidence	NOUN
hassl-846	3	13	from	from	ADP
hassl-846	3	14	indonesia	indonesia	PROPN
hassl-846	3	15	nuryani1	nuryani1	PROPN
hassl-846	3	16	amrie	amrie	VERB
hassl-846	3	17	firmansyah2	firmansyah2	PROPN
hassl-846	3	18	+	+	X
hassl-846	4	1	1,2department	1,2department	NUM
hassl-846	4	2	of	of	ADP
hassl-846	4	3	accounting	accounting	NOUN
hassl-846	4	4	,	,	PUNCT
hassl-846	4	5	polytechnic	polytechnic	ADJ
hassl-846	4	6	of	of	ADP
hassl-846	4	7	state	state	NOUN
hassl-846	4	8	finance	finance	PROPN
hassl-846	4	9	stan	stan	PROPN
hassl-846	4	10	,	,	PUNCT
hassl-846	4	11	south	south	PROPN
hassl-846	4	12	tangerang	tangerang	PROPN
hassl-846	4	13	,	,	PUNCT
hassl-846	4	14	banten	banten	PROPN
hassl-846	4	15	,	,	PUNCT
hassl-846	4	16	indonesia	indonesia	PROPN
hassl-846	4	17	.	.	PUNCT
hassl-846	5	1	(	(	PUNCT
hassl-846	5	2	+	+	CCONJ
hassl-846	5	3	corresponding	correspond	VERB
hassl-846	5	4	author	author	NOUN
hassl-846	5	5	)	)	PUNCT
hassl-846	5	6	abstract	abstract	ADJ
hassl-846	5	7	article	article	NOUN
hassl-846	5	8	history	history	NOUN
hassl-846	5	9	received	receive	VERB
hassl-846	5	10	:	:	PUNCT
hassl-846	5	11	11	11	NUM
hassl-846	5	12	december	december	PROPN
hassl-846	5	13	2019	2019	NUM
hassl-846	5	14	revised	revise	VERB
hassl-846	5	15	:	:	PUNCT
hassl-846	5	16	31	31	NUM
hassl-846	5	17	january	january	PROPN
hassl-846	5	18	2020	2020	NUM
hassl-846	5	19	accepted	accept	VERB
hassl-846	5	20	:	:	PUNCT
hassl-846	5	21	6	6	NUM
hassl-846	5	22	march	march	NOUN
hassl-846	5	23	2020	2020	NUM
hassl-846	5	24	published	publish	VERB
hassl-846	5	25	:	:	PUNCT
hassl-846	5	26	17	17	NUM
hassl-846	5	27	march	march	NOUN
hassl-846	5	28	2020	2020	NUM
hassl-846	5	29	keywords	keyword	VERB
hassl-846	5	30	financial	financial	ADJ
hassl-846	5	31	transparency	transparency	NOUN
hassl-846	5	32	local	local	ADJ
hassl-846	5	33	government	government	NOUN
hassl-846	5	34	size	size	NOUN
hassl-846	5	35	local	local	ADJ
hassl-846	5	36	government	government	NOUN
hassl-846	5	37	expenditure	expenditure	NOUN
hassl-846	5	38	local	local	ADJ
hassl-846	5	39	government	government	NOUN
hassl-846	5	40	dependency	dependency	NOUN
hassl-846	5	41	community	community	NOUN
hassl-846	5	42	welfare	welfare	NOUN
hassl-846	5	43	local	local	ADJ
hassl-846	5	44	government	government	NOUN
hassl-846	5	45	.	.	PUNCT
hassl-846	6	1	this	this	DET
hassl-846	6	2	study	study	NOUN
hassl-846	6	3	aimed	aim	VERB
hassl-846	6	4	to	to	PART
hassl-846	6	5	examine	examine	VERB
hassl-846	6	6	the	the	DET
hassl-846	6	7	determinants	determinant	NOUN
hassl-846	6	8	of	of	ADP
hassl-846	6	9	transparency	transparency	NOUN
hassl-846	6	10	in	in	ADP
hassl-846	6	11	financial	financial	ADJ
hassl-846	6	12	management	management	NOUN
hassl-846	6	13	on	on	ADP
hassl-846	6	14	local	local	ADJ
hassl-846	6	15	government	government	NOUN
hassl-846	6	16	websites	website	NOUN
hassl-846	6	17	in	in	ADP
hassl-846	6	18	indonesia	indonesia	PROPN
hassl-846	6	19	.	.	PUNCT
hassl-846	7	1	the	the	DET
hassl-846	7	2	level	level	NOUN
hassl-846	7	3	of	of	ADP
hassl-846	7	4	transparency	transparency	NOUN
hassl-846	7	5	was	be	AUX
hassl-846	7	6	measured	measure	VERB
hassl-846	7	7	at	at	ADP
hassl-846	7	8	each	each	DET
hassl-846	7	9	stage	stage	NOUN
hassl-846	7	10	of	of	ADP
hassl-846	7	11	local	local	ADJ
hassl-846	7	12	government	government	NOUN
hassl-846	7	13	finance	finance	NOUN
hassl-846	7	14	:	:	PUNCT
hassl-846	7	15	planning	planning	NOUN
hassl-846	7	16	,	,	PUNCT
hassl-846	7	17	implementation	implementation	NOUN
hassl-846	7	18	,	,	PUNCT
hassl-846	7	19	and	and	CCONJ
hassl-846	7	20	reporting	reporting	NOUN
hassl-846	7	21	and	and	CCONJ
hassl-846	7	22	accountability	accountability	NOUN
hassl-846	7	23	,	,	PUNCT
hassl-846	7	24	using	use	VERB
hassl-846	7	25	internal	internal	ADJ
hassl-846	7	26	,	,	PUNCT
hassl-846	7	27	local	local	ADJ
hassl-846	7	28	government	government	NOUN
hassl-846	7	29	characteristics	characteristic	NOUN
hassl-846	7	30	,	,	PUNCT
hassl-846	7	31	and	and	CCONJ
hassl-846	7	32	external	external	ADJ
hassl-846	7	33	,	,	PUNCT
hassl-846	7	34	community	community	NOUN
hassl-846	7	35	conditions	condition	NOUN
hassl-846	7	36	,	,	PUNCT
hassl-846	7	37	factors	factor	NOUN
hassl-846	7	38	of	of	ADP
hassl-846	7	39	influence	influence	NOUN
hassl-846	7	40	.	.	PUNCT
hassl-846	8	1	the	the	DET
hassl-846	8	2	internal	internal	ADJ
hassl-846	8	3	factor	factor	NOUN
hassl-846	8	4	was	be	AUX
hassl-846	8	5	represented	represent	VERB
hassl-846	8	6	by	by	ADP
hassl-846	8	7	local	local	ADJ
hassl-846	8	8	government	government	NOUN
hassl-846	8	9	size	size	NOUN
hassl-846	8	10	,	,	PUNCT
hassl-846	8	11	expenditure	expenditure	NOUN
hassl-846	8	12	,	,	PUNCT
hassl-846	8	13	and	and	CCONJ
hassl-846	8	14	dependence	dependence	NOUN
hassl-846	8	15	,	,	PUNCT
hassl-846	8	16	while	while	SCONJ
hassl-846	8	17	community	community	NOUN
hassl-846	8	18	welfare	welfare	NOUN
hassl-846	8	19	was	be	AUX
hassl-846	8	20	adopted	adopt	VERB
hassl-846	8	21	for	for	ADP
hassl-846	8	22	the	the	DET
hassl-846	8	23	external	external	ADJ
hassl-846	8	24	factor	factor	NOUN
hassl-846	8	25	.	.	PUNCT
hassl-846	9	1	the	the	DET
hassl-846	9	2	study	study	NOUN
hassl-846	9	3	was	be	AUX
hassl-846	9	4	designed	design	VERB
hassl-846	9	5	as	as	ADP
hassl-846	9	6	quantitative	quantitative	ADJ
hassl-846	9	7	research	research	NOUN
hassl-846	9	8	based	base	VERB
hassl-846	9	9	on	on	ADP
hassl-846	9	10	a	a	DET
hassl-846	9	11	multiple	multiple	ADJ
hassl-846	9	12	linear	linear	ADJ
hassl-846	9	13	regression	regression	NOUN
hassl-846	9	14	model	model	NOUN
hassl-846	9	15	.	.	PUNCT
hassl-846	10	1	the	the	DET
hassl-846	10	2	study	study	NOUN
hassl-846	10	3	sample	sample	NOUN
hassl-846	10	4	of	of	ADP
hassl-846	10	5	424	424	NUM
hassl-846	10	6	observations	observation	NOUN
hassl-846	10	7	was	be	AUX
hassl-846	10	8	selected	select	VERB
hassl-846	10	9	from	from	ADP
hassl-846	10	10	the	the	DET
hassl-846	10	11	district	district	NOUN
hassl-846	10	12	/	/	SYM
hassl-846	10	13	city	city	NOUN
hassl-846	10	14	governments	government	NOUN
hassl-846	10	15	in	in	ADP
hassl-846	10	16	java	java	NOUN
hassl-846	10	17	that	that	PRON
hassl-846	10	18	met	meet	VERB
hassl-846	10	19	the	the	DET
hassl-846	10	20	criteria	criterion	NOUN
hassl-846	10	21	of	of	ADP
hassl-846	10	22	having	have	VERB
hassl-846	10	23	an	an	DET
hassl-846	10	24	official	official	ADJ
hassl-846	10	25	and	and	CCONJ
hassl-846	10	26	accessible	accessible	ADJ
hassl-846	10	27	website	website	NOUN
hassl-846	10	28	,	,	PUNCT
hassl-846	10	29	as	as	ADV
hassl-846	10	30	well	well	ADV
hassl-846	10	31	as	as	ADP
hassl-846	10	32	completes	complete	VERB
hassl-846	10	33	financial	financial	ADJ
hassl-846	10	34	data	datum	NOUN
hassl-846	10	35	from	from	ADP
hassl-846	10	36	2013	2013	NUM
hassl-846	10	37	to	to	ADP
hassl-846	10	38	2016	2016	NUM
hassl-846	10	39	.	.	PUNCT
hassl-846	11	1	the	the	DET
hassl-846	11	2	results	result	NOUN
hassl-846	11	3	suggested	suggest	VERB
hassl-846	11	4	that	that	SCONJ
hassl-846	11	5	the	the	DET
hassl-846	11	6	average	average	ADJ
hassl-846	11	7	level	level	NOUN
hassl-846	11	8	of	of	ADP
hassl-846	11	9	transparency	transparency	NOUN
hassl-846	11	10	in	in	ADP
hassl-846	11	11	financial	financial	ADJ
hassl-846	11	12	management	management	NOUN
hassl-846	11	13	on	on	ADP
hassl-846	11	14	these	these	DET
hassl-846	11	15	local	local	ADJ
hassl-846	11	16	government	government	NOUN
hassl-846	11	17	websites	website	NOUN
hassl-846	11	18	over	over	ADP
hassl-846	11	19	the	the	DET
hassl-846	11	20	four	four	NUM
hassl-846	11	21	-	-	PUNCT
hassl-846	11	22	year	year	NOUN
hassl-846	11	23	period	period	NOUN
hassl-846	11	24	was	be	AUX
hassl-846	11	25	24.76	24.76	NUM
hassl-846	11	26	%	%	NOUN
hassl-846	11	27	.	.	PUNCT
hassl-846	12	1	in	in	ADP
hassl-846	12	2	addition	addition	NOUN
hassl-846	12	3	,	,	PUNCT
hassl-846	12	4	both	both	CCONJ
hassl-846	12	5	the	the	DET
hassl-846	12	6	size	size	NOUN
hassl-846	12	7	and	and	CCONJ
hassl-846	12	8	expenditure	expenditure	NOUN
hassl-846	12	9	of	of	ADP
hassl-846	12	10	the	the	DET
hassl-846	12	11	selected	select	VERB
hassl-846	12	12	local	local	ADJ
hassl-846	12	13	governments	government	NOUN
hassl-846	12	14	were	be	AUX
hassl-846	12	15	positively	positively	ADV
hassl-846	12	16	associated	associate	VERB
hassl-846	12	17	with	with	ADP
hassl-846	12	18	their	their	PRON
hassl-846	12	19	transparency	transparency	NOUN
hassl-846	12	20	levels	level	NOUN
hassl-846	12	21	,	,	PUNCT
hassl-846	12	22	while	while	SCONJ
hassl-846	12	23	no	no	DET
hassl-846	12	24	association	association	NOUN
hassl-846	12	25	was	be	AUX
hassl-846	12	26	shown	show	VERB
hassl-846	12	27	with	with	ADP
hassl-846	12	28	the	the	DET
hassl-846	12	29	levels	level	NOUN
hassl-846	12	30	of	of	ADP
hassl-846	12	31	both	both	DET
hassl-846	12	32	dependence	dependence	NOUN
hassl-846	12	33	and	and	CCONJ
hassl-846	12	34	community	community	NOUN
hassl-846	12	35	welfare	welfare	NOUN
hassl-846	12	36	.	.	PUNCT
hassl-846	13	1	the	the	DET
hassl-846	13	2	conclusions	conclusion	NOUN
hassl-846	13	3	drawn	draw	VERB
hassl-846	13	4	offer	offer	VERB
hassl-846	13	5	suggestions	suggestion	NOUN
hassl-846	13	6	on	on	ADP
hassl-846	13	7	how	how	SCONJ
hassl-846	13	8	central	central	ADJ
hassl-846	13	9	government	government	NOUN
hassl-846	13	10	can	can	AUX
hassl-846	13	11	encourage	encourage	VERB
hassl-846	13	12	regional	regional	ADJ
hassl-846	13	13	financial	financial	ADJ
hassl-846	13	14	transparency	transparency	NOUN
hassl-846	13	15	in	in	ADP
hassl-846	13	16	their	their	PRON
hassl-846	13	17	policies	policy	NOUN
hassl-846	13	18	and	and	CCONJ
hassl-846	13	19	for	for	ADP
hassl-846	13	20	local	local	ADJ
hassl-846	13	21	governments	government	NOUN
hassl-846	13	22	in	in	ADP
hassl-846	13	23	increasing	increase	VERB
hassl-846	13	24	their	their	PRON
hassl-846	13	25	commitment	commitment	NOUN
hassl-846	13	26	to	to	ADP
hassl-846	13	27	implementing	implement	VERB
hassl-846	13	28	transparency	transparency	NOUN
hassl-846	13	29	.	.	PUNCT
hassl-846	14	1	contribution	contribution	NOUN
hassl-846	14	2	/	/	SYM
hassl-846	14	3	originality	originality	NOUN
hassl-846	14	4	:	:	PUNCT
hassl-846	14	5	this	this	DET
hassl-846	14	6	study	study	NOUN
hassl-846	14	7	contributes	contribute	VERB
hassl-846	14	8	to	to	ADP
hassl-846	14	9	the	the	DET
hassl-846	14	10	current	current	ADJ
hassl-846	14	11	literature	literature	NOUN
hassl-846	14	12	on	on	ADP
hassl-846	14	13	transparency	transparency	NOUN
hassl-846	14	14	in	in	ADP
hassl-846	14	15	regional	regional	ADJ
hassl-846	14	16	financial	financial	ADJ
hassl-846	14	17	management	management	NOUN
hassl-846	14	18	by	by	ADP
hassl-846	14	19	covering	cover	VERB
hassl-846	14	20	more	more	ADJ
hassl-846	14	21	than	than	ADP
hassl-846	14	22	one	one	NUM
hassl-846	14	23	fiscal	fiscal	ADJ
hassl-846	14	24	year—2013	year—2013	NOUN
hassl-846	14	25	to	to	ADP
hassl-846	14	26	2016	2016	NUM
hassl-846	14	27	—	—	PUNCT
hassl-846	14	28	and	and	CCONJ
hassl-846	14	29	illustrating	illustrate	VERB
hassl-846	14	30	how	how	SCONJ
hassl-846	14	31	local	local	ADJ
hassl-846	14	32	government	government	NOUN
hassl-846	14	33	size	size	NOUN
hassl-846	14	34	and	and	CCONJ
hassl-846	14	35	expenditure	expenditure	NOUN
hassl-846	14	36	play	play	VERB
hassl-846	14	37	a	a	DET
hassl-846	14	38	role	role	NOUN
hassl-846	14	39	in	in	ADP
hassl-846	14	40	increasing	increase	VERB
hassl-846	14	41	the	the	DET
hassl-846	14	42	level	level	NOUN
hassl-846	14	43	of	of	ADP
hassl-846	14	44	transparency	transparency	NOUN
hassl-846	14	45	.	.	PUNCT
hassl-846	15	1	1	1	X
hassl-846	15	2	.	.	X
hassl-846	15	3	introduction	introduction	NOUN
hassl-846	15	4	the	the	DET
hassl-846	15	5	local	local	ADJ
hassl-846	15	6	government	government	NOUN
hassl-846	15	7	act	act	VERB
hassl-846	15	8	no.22/1999	no.22/1999	PROPN
hassl-846	15	9	in	in	ADP
hassl-846	15	10	indonesia	indonesia	PROPN
hassl-846	15	11	ushered	usher	VERB
hassl-846	15	12	in	in	ADP
hassl-846	15	13	the	the	DET
hassl-846	15	14	decentralization	decentralization	NOUN
hassl-846	15	15	of	of	ADP
hassl-846	15	16	government	government	NOUN
hassl-846	15	17	,	,	PUNCT
hassl-846	15	18	which	which	PRON
hassl-846	15	19	delegated	delegate	VERB
hassl-846	15	20	authority	authority	NOUN
hassl-846	15	21	to	to	ADP
hassl-846	15	22	local	local	ADJ
hassl-846	15	23	governments	government	NOUN
hassl-846	15	24	to	to	PART
hassl-846	15	25	independently	independently	ADV
hassl-846	15	26	regulate	regulate	VERB
hassl-846	15	27	and	and	CCONJ
hassl-846	15	28	manage	manage	VERB
hassl-846	15	29	their	their	PRON
hassl-846	15	30	regional	regional	ADJ
hassl-846	15	31	affairs	affair	NOUN
hassl-846	15	32	,	,	PUNCT
hassl-846	15	33	except	except	SCONJ
hassl-846	15	34	those	those	PRON
hassl-846	15	35	related	relate	VERB
hassl-846	15	36	to	to	ADP
hassl-846	15	37	defense	defense	NOUN
hassl-846	15	38	,	,	PUNCT
hassl-846	15	39	monetary	monetary	ADJ
hassl-846	15	40	and	and	CCONJ
hassl-846	15	41	fiscal	fiscal	ADJ
hassl-846	15	42	,	,	PUNCT
hassl-846	15	43	judicial	judicial	ADJ
hassl-846	15	44	,	,	PUNCT
hassl-846	15	45	religious	religious	ADJ
hassl-846	15	46	,	,	PUNCT
hassl-846	15	47	and	and	CCONJ
hassl-846	15	48	foreign	foreign	ADJ
hassl-846	15	49	policies	policy	NOUN
hassl-846	15	50	.	.	PUNCT
hassl-846	16	1	however	however	ADV
hassl-846	16	2	,	,	PUNCT
hassl-846	16	3	local	local	ADJ
hassl-846	16	4	governments	government	NOUN
hassl-846	16	5	were	be	AUX
hassl-846	16	6	granted	grant	VERB
hassl-846	16	7	considerable	considerable	ADJ
hassl-846	16	8	discretion	discretion	NOUN
hassl-846	16	9	in	in	ADP
hassl-846	16	10	managing	manage	VERB
hassl-846	16	11	their	their	PRON
hassl-846	16	12	financial	financial	ADJ
hassl-846	16	13	resources	resource	NOUN
hassl-846	16	14	and	and	CCONJ
hassl-846	16	15	determining	determine	VERB
hassl-846	16	16	the	the	DET
hassl-846	16	17	direction	direction	NOUN
hassl-846	16	18	of	of	ADP
hassl-846	16	19	regional	regional	ADJ
hassl-846	16	20	development	development	NOUN
hassl-846	16	21	policies	policy	NOUN
hassl-846	16	22	that	that	PRON
hassl-846	16	23	would	would	AUX
hassl-846	16	24	be	be	AUX
hassl-846	16	25	outlined	outline	VERB
hassl-846	16	26	in	in	ADP
hassl-846	16	27	their	their	PRON
hassl-846	16	28	budgets	budget	NOUN
hassl-846	16	29	.	.	PUNCT
hassl-846	17	1	such	such	DET
hassl-846	17	2	a	a	DET
hassl-846	17	3	system	system	NOUN
hassl-846	17	4	is	be	AUX
hassl-846	17	5	open	open	ADJ
hassl-846	17	6	to	to	ADP
hassl-846	17	7	abuse	abuse	NOUN
hassl-846	17	8	by	by	ADP
hassl-846	17	9	regional	regional	ADJ
hassl-846	17	10	officials	official	NOUN
hassl-846	17	11	,	,	PUNCT
hassl-846	17	12	though	though	ADV
hassl-846	17	13	,	,	PUNCT
hassl-846	17	14	as	as	SCONJ
hassl-846	17	15	seen	see	VERB
hassl-846	17	16	in	in	ADP
hassl-846	17	17	the	the	DET
hassl-846	17	18	results	result	NOUN
hassl-846	17	19	from	from	ADP
hassl-846	17	20	the	the	DET
hassl-846	17	21	indonesian	indonesian	ADJ
hassl-846	17	22	corruption	corruption	NOUN
hassl-846	17	23	watch	watch	NOUN
hassl-846	17	24	(	(	PUNCT
hassl-846	17	25	icw	icw	PROPN
hassl-846	17	26	)	)	PUNCT
hassl-846	17	27	,	,	PUNCT
hassl-846	17	28	there	there	PRON
hassl-846	17	29	were	be	VERB
hassl-846	17	30	30	30	NUM
hassl-846	17	31	local	local	ADJ
hassl-846	17	32	government	government	NOUN
hassl-846	17	33	leaders	leader	NOUN
hassl-846	17	34	were	be	AUX
hassl-846	17	35	suspected	suspect	VERB
hassl-846	17	36	of	of	ADP
hassl-846	17	37	corruption	corruption	NOUN
hassl-846	17	38	in	in	ADP
hassl-846	17	39	2017	2017	NUM
hassl-846	17	40	(	(	PUNCT
hassl-846	17	41	kuswandi	kuswandi	PROPN
hassl-846	17	42	,	,	PUNCT
hassl-846	17	43	2018	2018	NUM
hassl-846	17	44	)	)	PUNCT
hassl-846	17	45	.	.	PUNCT
hassl-846	18	1	the	the	DET
hassl-846	18	2	high	high	ADJ
hassl-846	18	3	rate	rate	NOUN
hassl-846	18	4	of	of	ADP
hassl-846	18	5	corruption	corruption	NOUN
hassl-846	18	6	in	in	ADP
hassl-846	18	7	regional	regional	ADJ
hassl-846	18	8	government	government	NOUN
hassl-846	18	9	,	,	PUNCT
hassl-846	18	10	the	the	DET
hassl-846	18	11	ease	ease	NOUN
hassl-846	18	12	with	with	ADP
hassl-846	18	13	it	it	PRON
hassl-846	18	14	can	can	AUX
hassl-846	18	15	be	be	AUX
hassl-846	18	16	undertake	undertake	ADJ
hassl-846	18	17	,	,	PUNCT
hassl-846	18	18	is	be	AUX
hassl-846	18	19	caused	cause	VERB
hassl-846	18	20	by	by	ADP
hassl-846	18	21	weak	weak	ADJ
hassl-846	18	22	supervision	supervision	NOUN
hassl-846	18	23	,	,	PUNCT
hassl-846	18	24	the	the	DET
hassl-846	18	25	lack	lack	NOUN
hassl-846	18	26	of	of	ADP
hassl-846	18	27	checks	check	NOUN
hassl-846	18	28	and	and	CCONJ
hassl-846	18	29	balances	balance	NOUN
hassl-846	18	30	(	(	PUNCT
hassl-846	18	31	scholastica	scholastica	NOUN
hassl-846	18	32	,	,	PUNCT
hassl-846	18	33	2018	2018	NUM
hassl-846	18	34	)	)	PUNCT
hassl-846	18	35	.	.	PUNCT
hassl-846	19	1	transparency	transparency	NOUN
hassl-846	19	2	could	could	AUX
hassl-846	19	3	be	be	AUX
hassl-846	19	4	a	a	DET
hassl-846	19	5	solution	solution	NOUN
hassl-846	19	6	,	,	PUNCT
hassl-846	19	7	minimizing	minimize	VERB
hassl-846	19	8	the	the	DET
hassl-846	19	9	opportunities	opportunity	NOUN
hassl-846	19	10	for	for	ADP
hassl-846	19	11	corruption	corruption	NOUN
hassl-846	19	12	(	(	PUNCT
hassl-846	19	13	sol	sol	NOUN
hassl-846	19	14	(	(	PUNCT
hassl-846	19	15	2013	2013	NUM
hassl-846	19	16	):	):	PUNCT
hassl-846	19	17	increasing	increase	VERB
hassl-846	19	18	public	public	ADJ
hassl-846	19	19	awareness	awareness	NOUN
hassl-846	19	20	prevents	prevent	VERB
hassl-846	19	21	public	public	ADJ
hassl-846	19	22	officials	official	NOUN
hassl-846	19	23	misusing	misuse	VERB
hassl-846	19	24	their	their	PRON
hassl-846	19	25	authority	authority	NOUN
hassl-846	19	26	(	(	PUNCT
hassl-846	19	27	florini	florini	PROPN
hassl-846	19	28	,	,	PUNCT
hassl-846	19	29	2007	2007	NUM
hassl-846	19	30	)	)	PUNCT
hassl-846	19	31	.	.	PUNCT
hassl-846	20	1	to	to	PART
hassl-846	20	2	prevent	prevent	VERB
hassl-846	20	3	and	and	CCONJ
hassl-846	20	4	reduce	reduce	VERB
hassl-846	20	5	corruption	corruption	NOUN
hassl-846	20	6	,	,	PUNCT
hassl-846	20	7	the	the	DET
hassl-846	20	8	humanities	humanity	NOUN
hassl-846	20	9	and	and	CCONJ
hassl-846	20	10	social	social	ADJ
hassl-846	20	11	sciences	science	NOUN
hassl-846	20	12	letters	letter	NOUN
hassl-846	20	13	2020	2020	NUM
hassl-846	20	14	vol	vol	NOUN
hassl-846	20	15	.	.	PROPN
hassl-846	21	1	8	8	NUM
hassl-846	21	2	,	,	PUNCT
hassl-846	21	3	no	no	INTJ
hassl-846	21	4	.	.	NOUN
hassl-846	21	5	2	2	NUM
hassl-846	21	6	,	,	PUNCT
hassl-846	21	7	pp	pp	ADJ
hassl-846	21	8	.	.	PUNCT
hassl-846	22	1	145	145	NUM
hassl-846	22	2	-	-	SYM
hassl-846	22	3	155	155	NUM
hassl-846	22	4	.	.	PUNCT
hassl-846	23	1	issn(e	issn(e	PROPN
hassl-846	23	2	):	):	PUNCT
hassl-846	23	3	2312	2312	NUM
hassl-846	23	4	-	-	SYM
hassl-846	23	5	4318	4318	NUM
hassl-846	23	6	issn(p	issn(p	NUM
hassl-846	23	7	):	):	PUNCT
hassl-846	23	8	2312	2312	NUM
hassl-846	23	9	-	-	SYM
hassl-846	23	10	5659	5659	NUM
hassl-846	23	11	doi	doi	NOUN
hassl-846	23	12	:	:	PUNCT
hassl-846	23	13	10.18488	10.18488	NUM
hassl-846	23	14	/	/	SYM
hassl-846	23	15	journal.73.2020.82.145.155	journal.73.2020.82.145.155	PROPN
hassl-846	23	16	©	©	PROPN
hassl-846	23	17	2020	2020	NUM
hassl-846	23	18	conscientia	conscientia	PROPN
hassl-846	23	19	beam	beam	PROPN
hassl-846	23	20	.	.	PUNCT
hassl-846	24	1	all	all	DET
hassl-846	24	2	rights	right	NOUN
hassl-846	24	3	reserved	reserve	VERB
hassl-846	24	4	.	.	PUNCT
hassl-846	25	1	https://orcid.org/0000-0001-8126-3205	https://orcid.org/0000-0001-8126-3205	PROPN
hassl-846	25	2	https://orcid.org/0000-0002-2317-6899	https://orcid.org/0000-0002-2317-6899	VERB
hassl-846	25	3	https://www.doi.org/10.18488/journal.73.2020.82.145.155	https://www.doi.org/10.18488/journal.73.2020.82.145.155	PROPN
hassl-846	25	4	humanities	humanity	NOUN
hassl-846	25	5	and	and	CCONJ
hassl-846	25	6	social	social	ADJ
hassl-846	25	7	sciences	science	NOUN
hassl-846	25	8	letters	letter	NOUN
hassl-846	25	9	,	,	PUNCT
hassl-846	25	10	2020	2020	NUM
hassl-846	25	11	,	,	PUNCT
hassl-846	25	12	8(2	8(2	NUM
hassl-846	25	13	):	):	PUNCT
hassl-846	25	14	145	145	NUM
hassl-846	25	15	-	-	SYM
hassl-846	25	16	155	155	NUM
hassl-846	25	17	146	146	NUM
hassl-846	25	18	©	©	PROPN
hassl-846	25	19	2020	2020	NUM
hassl-846	25	20	conscientia	conscientia	PROPN
hassl-846	25	21	beam	beam	PROPN
hassl-846	25	22	.	.	PUNCT
hassl-846	26	1	all	all	DET
hassl-846	26	2	rights	right	NOUN
hassl-846	26	3	reserved	reserve	VERB
hassl-846	26	4	.	.	PUNCT
hassl-846	27	1	central	central	ADJ
hassl-846	27	2	government	government	NOUN
hassl-846	27	3	issued	issue	VERB
hassl-846	27	4	presidential	presidential	ADJ
hassl-846	27	5	instruction	instruction	NOUN
hassl-846	27	6	no.7	no.7	PROPN
hassl-846	27	7	,	,	PUNCT
hassl-846	27	8	2015	2015	NUM
hassl-846	27	9	,	,	PUNCT
hassl-846	27	10	on	on	ADP
hassl-846	27	11	―national	―national	ADJ
hassl-846	27	12	action	action	NOUN
hassl-846	27	13	for	for	ADP
hassl-846	27	14	corruption	corruption	NOUN
hassl-846	27	15	prevention	prevention	NOUN
hassl-846	27	16	and	and	CCONJ
hassl-846	27	17	eradication,‖	eradication,‖	PROPN
hassl-846	27	18	which	which	PRON
hassl-846	27	19	established	establish	VERB
hassl-846	27	20	transparency	transparency	NOUN
hassl-846	27	21	for	for	ADP
hassl-846	27	22	local	local	ADJ
hassl-846	27	23	government	government	NOUN
hassl-846	27	24	budgets	budget	NOUN
hassl-846	27	25	by	by	ADP
hassl-846	27	26	requiring	require	VERB
hassl-846	27	27	the	the	DET
hassl-846	27	28	publication	publication	NOUN
hassl-846	27	29	of	of	ADP
hassl-846	27	30	planning	planning	NOUN
hassl-846	27	31	,	,	PUNCT
hassl-846	27	32	budget	budget	NOUN
hassl-846	27	33	,	,	PUNCT
hassl-846	27	34	implementation	implementation	NOUN
hassl-846	27	35	,	,	PUNCT
hassl-846	27	36	and	and	CCONJ
hassl-846	27	37	accountability	accountability	NOUN
hassl-846	27	38	documents	document	NOUN
hassl-846	27	39	through	through	ADP
hassl-846	27	40	local	local	ADJ
hassl-846	27	41	government	government	NOUN
hassl-846	27	42	websites	website	NOUN
hassl-846	27	43	.	.	PUNCT
hassl-846	28	1	further	further	ADJ
hassl-846	28	2	regulations	regulation	NOUN
hassl-846	28	3	mandating	mandate	VERB
hassl-846	28	4	financial	financial	ADJ
hassl-846	28	5	disclosure	disclosure	NOUN
hassl-846	28	6	followed	follow	VERB
hassl-846	28	7	:	:	PUNCT
hassl-846	28	8	the	the	DET
hassl-846	28	9	disclosure	disclosure	NOUN
hassl-846	28	10	of	of	ADP
hassl-846	28	11	public	public	ADJ
hassl-846	28	12	information	information	NOUN
hassl-846	28	13	act	act	VERB
hassl-846	28	14	no	no	INTJ
hassl-846	28	15	.	.	PROPN
hassl-846	28	16	14/2008	14/2008	NOUN
hassl-846	28	17	and	and	CCONJ
hassl-846	28	18	minister	minister	PROPN
hassl-846	28	19	of	of	ADP
hassl-846	28	20	home	home	NOUN
hassl-846	28	21	affairs	affair	NOUN
hassl-846	28	22	instruction	instruction	NOUN
hassl-846	28	23	no	no	INTJ
hassl-846	28	24	.	.	PUNCT
hassl-846	29	1	188.52/1797	188.52/1797	NUM
hassl-846	29	2	/	/	SYM
hassl-846	29	3	sj/2012	sj/2012	PROPN
hassl-846	29	4	on	on	ADP
hassl-846	29	5	―improvement	―improvement	NOUN
hassl-846	29	6	of	of	ADP
hassl-846	29	7	transparency	transparency	NOUN
hassl-846	29	8	in	in	ADP
hassl-846	29	9	local	local	ADJ
hassl-846	29	10	budget	budget	NOUN
hassl-846	29	11	management	management	NOUN
hassl-846	29	12	.	.	PUNCT
hassl-846	30	1	transparency	transparency	NOUN
hassl-846	30	2	is	be	AUX
hassl-846	30	3	both	both	CCONJ
hassl-846	30	4	a	a	DET
hassl-846	30	5	general	general	ADJ
hassl-846	30	6	principle	principle	NOUN
hassl-846	30	7	of	of	ADP
hassl-846	30	8	managing	manage	VERB
hassl-846	30	9	regional	regional	ADJ
hassl-846	30	10	finance	finance	NOUN
hassl-846	30	11	and	and	CCONJ
hassl-846	30	12	pillar	pillar	NOUN
hassl-846	30	13	of	of	ADP
hassl-846	30	14	good	good	ADJ
hassl-846	30	15	governance	governance	NOUN
hassl-846	30	16	,	,	PUNCT
hassl-846	30	17	and	and	CCONJ
hassl-846	30	18	government	government	NOUN
hassl-846	30	19	regulation	regulation	NOUN
hassl-846	30	20	no	no	INTJ
hassl-846	30	21	.	.	PUNCT
hassl-846	31	1	58/2005	58/2005	NUM
hassl-846	31	2	on	on	ADP
hassl-846	31	3	―regional	―regional	ADJ
hassl-846	31	4	financial	financial	ADJ
hassl-846	31	5	management‖	management‖	NOUN
hassl-846	31	6	mandated	mandate	VERB
hassl-846	31	7	that	that	SCONJ
hassl-846	31	8	local	local	ADJ
hassl-846	31	9	government	government	NOUN
hassl-846	31	10	finance	finance	NOUN
hassl-846	31	11	be	be	AUX
hassl-846	31	12	managed	manage	VERB
hassl-846	31	13	efficiently	efficiently	ADV
hassl-846	31	14	,	,	PUNCT
hassl-846	31	15	economically	economically	ADV
hassl-846	31	16	,	,	PUNCT
hassl-846	31	17	effectively	effectively	ADV
hassl-846	31	18	,	,	PUNCT
hassl-846	31	19	transparently	transparently	ADV
hassl-846	31	20	,	,	PUNCT
hassl-846	31	21	and	and	CCONJ
hassl-846	31	22	responsibly	responsibly	ADV
hassl-846	31	23	,	,	PUNCT
hassl-846	31	24	defining	define	VERB
hassl-846	31	25	transparency	transparency	NOUN
hassl-846	31	26	as	as	ADP
hassl-846	31	27	the	the	DET
hassl-846	31	28	principle	principle	NOUN
hassl-846	31	29	of	of	ADP
hassl-846	31	30	openness	openness	NOUN
hassl-846	31	31	that	that	PRON
hassl-846	31	32	raises	raise	VERB
hassl-846	31	33	public	public	ADJ
hassl-846	31	34	awareness	awareness	NOUN
hassl-846	31	35	of	of	ADP
hassl-846	31	36	and	and	CCONJ
hassl-846	31	37	enables	enable	VERB
hassl-846	31	38	access	access	NOUN
hassl-846	31	39	to	to	ADP
hassl-846	31	40	information	information	NOUN
hassl-846	31	41	on	on	ADP
hassl-846	31	42	regional	regional	ADJ
hassl-846	31	43	finances	finance	NOUN
hassl-846	31	44	.	.	PUNCT
hassl-846	32	1	furthermore	furthermore	ADV
hassl-846	32	2	,	,	PUNCT
hassl-846	32	3	the	the	DET
hassl-846	32	4	united	united	PROPN
hassl-846	32	5	nations	nations	PROPN
hassl-846	32	6	development	development	PROPN
hassl-846	32	7	programme	programme	PROPN
hassl-846	32	8	(	(	PUNCT
hassl-846	32	9	undp	undp	PROPN
hassl-846	32	10	)	)	PUNCT
hassl-846	32	11	states	state	VERB
hassl-846	32	12	that	that	SCONJ
hassl-846	32	13	transparency	transparency	NOUN
hassl-846	32	14	is	be	AUX
hassl-846	32	15	a	a	DET
hassl-846	32	16	characteristic	characteristic	NOUN
hassl-846	32	17	of	of	ADP
hassl-846	32	18	good	good	ADJ
hassl-846	32	19	governance	governance	NOUN
hassl-846	32	20	and	and	CCONJ
hassl-846	32	21	related	relate	VERB
hassl-846	32	22	to	to	ADP
hassl-846	32	23	the	the	DET
hassl-846	32	24	independent	independent	ADJ
hassl-846	32	25	availability	availability	NOUN
hassl-846	32	26	of	of	ADP
hassl-846	32	27	and	and	CCONJ
hassl-846	32	28	direct	direct	ADJ
hassl-846	32	29	accessibility	accessibility	NOUN
hassl-846	32	30	to	to	ADP
hassl-846	32	31	those	those	PRON
hassl-846	32	32	affected	affect	VERB
hassl-846	32	33	by	by	ADP
hassl-846	32	34	the	the	DET
hassl-846	32	35	decisions	decision	NOUN
hassl-846	32	36	(	(	PUNCT
hassl-846	32	37	cui	cui	NOUN
hassl-846	32	38	-	-	NOUN
hassl-846	32	39	itb	itb	NOUN
hassl-846	32	40	,	,	PUNCT
hassl-846	32	41	2004	2004	NUM
hassl-846	32	42	)	)	PUNCT
hassl-846	32	43	.	.	PUNCT
hassl-846	33	1	thus	thus	ADV
hassl-846	33	2	,	,	PUNCT
hassl-846	33	3	transparency	transparency	NOUN
hassl-846	33	4	ensures	ensure	VERB
hassl-846	33	5	information	information	NOUN
hassl-846	33	6	on	on	ADP
hassl-846	33	7	government	government	NOUN
hassl-846	33	8	activities	activity	NOUN
hassl-846	33	9	is	be	AUX
hassl-846	33	10	easily	easily	ADV
hassl-846	33	11	obtainable	obtainable	ADJ
hassl-846	33	12	and	and	CCONJ
hassl-846	33	13	understood	understand	VERB
hassl-846	33	14	by	by	ADP
hassl-846	33	15	stakeholders	stakeholder	NOUN
hassl-846	33	16	.	.	PUNCT
hassl-846	34	1	local	local	ADJ
hassl-846	34	2	governments	government	NOUN
hassl-846	34	3	are	be	AUX
hassl-846	34	4	expected	expect	VERB
hassl-846	34	5	to	to	PART
hassl-846	34	6	implement	implement	VERB
hassl-846	34	7	transparency	transparency	NOUN
hassl-846	34	8	in	in	ADP
hassl-846	34	9	regional	regional	ADJ
hassl-846	34	10	financial	financial	ADJ
hassl-846	34	11	management	management	NOUN
hassl-846	34	12	.	.	PUNCT
hassl-846	35	1	according	accord	VERB
hassl-846	35	2	to	to	ADP
hassl-846	35	3	agency	agency	NOUN
hassl-846	35	4	theory	theory	NOUN
hassl-846	35	5	,	,	PUNCT
hassl-846	35	6	local	local	ADJ
hassl-846	35	7	governments	government	NOUN
hassl-846	35	8	are	be	AUX
hassl-846	35	9	the	the	DET
hassl-846	35	10	agents	agent	NOUN
hassl-846	35	11	to	to	PART
hassl-846	35	12	whom	whom	PRON
hassl-846	35	13	communities	community	NOUN
hassl-846	35	14	,	,	PUNCT
hassl-846	35	15	the	the	DET
hassl-846	35	16	principal	principal	NOUN
hassl-846	35	17	,	,	PUNCT
hassl-846	35	18	grant	grant	VERB
hassl-846	35	19	the	the	DET
hassl-846	35	20	authority	authority	NOUN
hassl-846	35	21	to	to	PART
hassl-846	35	22	manage	manage	VERB
hassl-846	35	23	public	public	ADJ
hassl-846	35	24	resources	resource	NOUN
hassl-846	35	25	in	in	ADP
hassl-846	35	26	their	their	PRON
hassl-846	35	27	best	good	ADJ
hassl-846	35	28	interests	interest	NOUN
hassl-846	35	29	,	,	PUNCT
hassl-846	35	30	by	by	ADP
hassl-846	35	31	means	mean	NOUN
hassl-846	35	32	of	of	ADP
hassl-846	35	33	general	general	ADJ
hassl-846	35	34	elections	election	NOUN
hassl-846	35	35	.	.	PUNCT
hassl-846	36	1	consequently	consequently	ADV
hassl-846	36	2	,	,	PUNCT
hassl-846	36	3	local	local	ADJ
hassl-846	36	4	governments	government	NOUN
hassl-846	36	5	are	be	AUX
hassl-846	36	6	obliged	oblige	VERB
hassl-846	36	7	to	to	PART
hassl-846	36	8	disclose	disclose	VERB
hassl-846	36	9	financial	financial	ADJ
hassl-846	36	10	information	information	NOUN
hassl-846	36	11	to	to	ADP
hassl-846	36	12	stakeholders	stakeholder	NOUN
hassl-846	36	13	,	,	PUNCT
hassl-846	36	14	often	often	ADV
hassl-846	36	15	on	on	ADP
hassl-846	36	16	websites	website	NOUN
hassl-846	36	17	,	,	PUNCT
hassl-846	36	18	providing	provide	VERB
hassl-846	36	19	evidence	evidence	NOUN
hassl-846	36	20	that	that	SCONJ
hassl-846	36	21	their	their	PRON
hassl-846	36	22	policies	policy	NOUN
hassl-846	36	23	are	be	AUX
hassl-846	36	24	in	in	ADP
hassl-846	36	25	the	the	DET
hassl-846	36	26	interests	interest	NOUN
hassl-846	36	27	of	of	ADP
hassl-846	36	28	their	their	PRON
hassl-846	36	29	communities	community	NOUN
hassl-846	36	30	(	(	PUNCT
hassl-846	36	31	puspita	puspita	NOUN
hassl-846	36	32	and	and	CCONJ
hassl-846	36	33	martani	martani	NOUN
hassl-846	36	34	,	,	PUNCT
hassl-846	36	35	2012	2012	NUM
hassl-846	36	36	)	)	PUNCT
hassl-846	36	37	.	.	PUNCT
hassl-846	37	1	although	although	SCONJ
hassl-846	37	2	the	the	DET
hassl-846	37	3	central	central	ADJ
hassl-846	37	4	government	government	NOUN
hassl-846	37	5	has	have	AUX
hassl-846	37	6	encouraged	encourage	VERB
hassl-846	37	7	the	the	DET
hassl-846	37	8	implementation	implementation	NOUN
hassl-846	37	9	of	of	ADP
hassl-846	37	10	transparency	transparency	NOUN
hassl-846	37	11	,	,	PUNCT
hassl-846	37	12	it	it	PRON
hassl-846	37	13	has	have	AUX
hassl-846	37	14	not	not	PART
hassl-846	37	15	yet	yet	ADV
hassl-846	37	16	established	establish	VERB
hassl-846	37	17	any	any	DET
hassl-846	37	18	means	mean	NOUN
hassl-846	37	19	of	of	ADP
hassl-846	37	20	evaluating	evaluate	VERB
hassl-846	37	21	its	its	PRON
hassl-846	37	22	implementation	implementation	NOUN
hassl-846	37	23	.	.	PUNCT
hassl-846	38	1	adriana	adriana	PROPN
hassl-846	38	2	and	and	CCONJ
hassl-846	38	3	ritonga	ritonga	PROPN
hassl-846	38	4	(	(	PUNCT
hassl-846	38	5	2018	2018	NUM
hassl-846	38	6	)	)	PUNCT
hassl-846	38	7	attempted	attempt	VERB
hassl-846	38	8	to	to	PART
hassl-846	38	9	assess	assess	VERB
hassl-846	38	10	the	the	DET
hassl-846	38	11	level	level	NOUN
hassl-846	38	12	of	of	ADP
hassl-846	38	13	transparency	transparency	NOUN
hassl-846	38	14	on	on	ADP
hassl-846	38	15	the	the	DET
hassl-846	38	16	websites	website	NOUN
hassl-846	38	17	of	of	ADP
hassl-846	38	18	all	all	DET
hassl-846	38	19	local	local	ADJ
hassl-846	38	20	governments	government	NOUN
hassl-846	38	21	in	in	ADP
hassl-846	38	22	java	java	NOUN
hassl-846	38	23	for	for	ADP
hassl-846	38	24	the	the	DET
hassl-846	38	25	2016	2016	NUM
hassl-846	38	26	fiscal	fiscal	ADJ
hassl-846	38	27	year	year	NOUN
hassl-846	38	28	;	;	PUNCT
hassl-846	38	29	they	they	PRON
hassl-846	38	30	examined	examine	VERB
hassl-846	38	31	the	the	DET
hassl-846	38	32	three	three	NUM
hassl-846	38	33	main	main	ADJ
hassl-846	38	34	stages	stage	NOUN
hassl-846	38	35	of	of	ADP
hassl-846	38	36	regional	regional	ADJ
hassl-846	38	37	financial	financial	ADJ
hassl-846	38	38	management	management	NOUN
hassl-846	38	39	–	–	PUNCT
hassl-846	38	40	planning	planning	NOUN
hassl-846	38	41	,	,	PUNCT
hassl-846	38	42	implementation	implementation	NOUN
hassl-846	38	43	,	,	PUNCT
hassl-846	38	44	and	and	CCONJ
hassl-846	38	45	reporting	reporting	NOUN
hassl-846	38	46	and	and	CCONJ
hassl-846	38	47	accountability	accountability	NOUN
hassl-846	38	48	–	–	PUNCT
hassl-846	38	49	using	use	VERB
hassl-846	38	50	the	the	DET
hassl-846	38	51	transparency	transparency	NOUN
hassl-846	38	52	indicators	indicator	NOUN
hassl-846	38	53	developed	develop	VERB
hassl-846	38	54	by	by	ADP
hassl-846	38	55	huawei	huawei	PROPN
hassl-846	38	56	(	(	PUNCT
hassl-846	38	57	2016	2016	NUM
hassl-846	38	58	)	)	PUNCT
hassl-846	38	59	.	.	PUNCT
hassl-846	39	1	their	their	PRON
hassl-846	39	2	findings	finding	NOUN
hassl-846	39	3	suggested	suggest	VERB
hassl-846	39	4	that	that	SCONJ
hassl-846	39	5	the	the	DET
hassl-846	39	6	average	average	ADJ
hassl-846	39	7	level	level	NOUN
hassl-846	39	8	of	of	ADP
hassl-846	39	9	transparency	transparency	NOUN
hassl-846	39	10	was	be	AUX
hassl-846	39	11	19.59	19.59	NUM
hassl-846	39	12	%	%	NOUN
hassl-846	39	13	,	,	PUNCT
hassl-846	39	14	with	with	ADP
hassl-846	39	15	the	the	DET
hassl-846	39	16	highest	high	ADJ
hassl-846	39	17	level	level	NOUN
hassl-846	39	18	of	of	ADP
hassl-846	39	19	50.62	50.62	NUM
hassl-846	39	20	%	%	NOUN
hassl-846	39	21	achieved	achieve	VERB
hassl-846	39	22	by	by	ADP
hassl-846	39	23	bojonegoro	bojonegoro	PROPN
hassl-846	39	24	regency	regency	PROPN
hassl-846	39	25	,	,	PUNCT
hassl-846	39	26	and	and	CCONJ
hassl-846	39	27	the	the	DET
hassl-846	39	28	lowest	low	ADJ
hassl-846	39	29	of	of	ADP
hassl-846	39	30	3.4	3.4	NUM
hassl-846	39	31	%	%	NOUN
hassl-846	39	32	by	by	ADP
hassl-846	39	33	madiun	madiun	ADJ
hassl-846	39	34	regency	regency	PROPN
hassl-846	39	35	,	,	PUNCT
hassl-846	39	36	indicating	indicate	VERB
hassl-846	39	37	the	the	DET
hassl-846	39	38	varying	vary	VERB
hassl-846	39	39	commitment	commitment	NOUN
hassl-846	39	40	among	among	ADP
hassl-846	39	41	district	district	NOUN
hassl-846	39	42	/	/	SYM
hassl-846	39	43	city	city	NOUN
hassl-846	39	44	governments	government	NOUN
hassl-846	39	45	to	to	ADP
hassl-846	39	46	implementing	implement	VERB
hassl-846	39	47	transparency	transparency	NOUN
hassl-846	39	48	.	.	PUNCT
hassl-846	40	1	several	several	ADJ
hassl-846	40	2	previous	previous	ADJ
hassl-846	40	3	studies	study	NOUN
hassl-846	40	4	have	have	AUX
hassl-846	40	5	examined	examine	VERB
hassl-846	40	6	the	the	DET
hassl-846	40	7	factors	factor	NOUN
hassl-846	40	8	,	,	PUNCT
hassl-846	40	9	categorized	categorize	VERB
hassl-846	40	10	as	as	ADP
hassl-846	40	11	ether	ether	NOUN
hassl-846	40	12	internal	internal	ADJ
hassl-846	40	13	or	or	CCONJ
hassl-846	40	14	external	external	ADJ
hassl-846	40	15	,	,	PUNCT
hassl-846	40	16	expected	expect	VERB
hassl-846	40	17	to	to	PART
hassl-846	40	18	influence	influence	VERB
hassl-846	40	19	the	the	DET
hassl-846	40	20	disclosure	disclosure	NOUN
hassl-846	40	21	of	of	ADP
hassl-846	40	22	government	government	NOUN
hassl-846	40	23	financial	financial	ADJ
hassl-846	40	24	information	information	NOUN
hassl-846	40	25	.	.	PUNCT
hassl-846	41	1	the	the	DET
hassl-846	41	2	internal	internal	ADJ
hassl-846	41	3	factors	factor	NOUN
hassl-846	41	4	are	be	AUX
hassl-846	41	5	based	base	VERB
hassl-846	41	6	on	on	ADP
hassl-846	41	7	either	either	CCONJ
hassl-846	41	8	the	the	DET
hassl-846	41	9	government	government	NOUN
hassl-846	41	10	’s	’s	PART
hassl-846	41	11	characteristics	characteristic	NOUN
hassl-846	41	12	or	or	CCONJ
hassl-846	41	13	leader	leader	NOUN
hassl-846	41	14	’s	’s	PART
hassl-846	41	15	profile	profile	NOUN
hassl-846	41	16	,	,	PUNCT
hassl-846	41	17	while	while	SCONJ
hassl-846	41	18	external	external	ADJ
hassl-846	41	19	factors	factor	NOUN
hassl-846	41	20	are	be	AUX
hassl-846	41	21	based	base	VERB
hassl-846	41	22	on	on	ADP
hassl-846	41	23	either	either	PRON
hassl-846	41	24	community	community	NOUN
hassl-846	41	25	or	or	CCONJ
hassl-846	41	26	political	political	ADJ
hassl-846	41	27	conditions	condition	NOUN
hassl-846	41	28	.	.	PUNCT
hassl-846	42	1	puspita	puspita	PROPN
hassl-846	42	2	and	and	CCONJ
hassl-846	42	3	martani	martani	PROPN
hassl-846	42	4	(	(	PUNCT
hassl-846	42	5	2012	2012	NUM
hassl-846	42	6	)	)	PUNCT
hassl-846	42	7	adopted	adopt	VERB
hassl-846	42	8	variables	variable	NOUN
hassl-846	42	9	representing	represent	VERB
hassl-846	42	10	local	local	ADJ
hassl-846	42	11	government	government	NOUN
hassl-846	42	12	characteristics	characteristic	NOUN
hassl-846	42	13	–	–	PUNCT
hassl-846	42	14	local	local	ADJ
hassl-846	42	15	government	government	NOUN
hassl-846	42	16	size	size	NOUN
hassl-846	42	17	,	,	PUNCT
hassl-846	42	18	level	level	NOUN
hassl-846	42	19	of	of	ADP
hassl-846	42	20	dependence	dependence	NOUN
hassl-846	42	21	,	,	PUNCT
hassl-846	42	22	complexity	complexity	NOUN
hassl-846	42	23	of	of	ADP
hassl-846	42	24	government	government	NOUN
hassl-846	42	25	,	,	PUNCT
hassl-846	42	26	and	and	CCONJ
hassl-846	42	27	local	local	ADJ
hassl-846	42	28	government	government	NOUN
hassl-846	42	29	expenditure	expenditure	NOUN
hassl-846	42	30	–	–	PUNCT
hassl-846	42	31	to	to	PART
hassl-846	42	32	test	test	VERB
hassl-846	42	33	their	their	PRON
hassl-846	42	34	influence	influence	NOUN
hassl-846	42	35	on	on	ADP
hassl-846	42	36	the	the	DET
hassl-846	42	37	level	level	NOUN
hassl-846	42	38	of	of	ADP
hassl-846	42	39	information	information	NOUN
hassl-846	42	40	disclosure	disclosure	NOUN
hassl-846	42	41	on	on	ADP
hassl-846	42	42	the	the	DET
hassl-846	42	43	websites	website	NOUN
hassl-846	42	44	of	of	ADP
hassl-846	42	45	108	108	NUM
hassl-846	42	46	district	district	NOUN
hassl-846	42	47	/	/	SYM
hassl-846	42	48	city	city	NOUN
hassl-846	42	49	governments	government	NOUN
hassl-846	42	50	in	in	ADP
hassl-846	42	51	indonesia	indonesia	PROPN
hassl-846	42	52	.	.	PUNCT
hassl-846	43	1	they	they	PRON
hassl-846	43	2	found	find	VERB
hassl-846	43	3	that	that	SCONJ
hassl-846	43	4	the	the	DET
hassl-846	43	5	size	size	NOUN
hassl-846	43	6	,	,	PUNCT
hassl-846	43	7	level	level	NOUN
hassl-846	43	8	of	of	ADP
hassl-846	43	9	dependence	dependence	NOUN
hassl-846	43	10	,	,	PUNCT
hassl-846	43	11	and	and	CCONJ
hassl-846	43	12	complexity	complexity	NOUN
hassl-846	43	13	of	of	ADP
hassl-846	43	14	local	local	ADJ
hassl-846	43	15	government	government	NOUN
hassl-846	43	16	exerts	exert	VERB
hassl-846	43	17	a	a	DET
hassl-846	43	18	positive	positive	ADJ
hassl-846	43	19	influence	influence	NOUN
hassl-846	43	20	on	on	ADP
hassl-846	43	21	disclosure	disclosure	NOUN
hassl-846	43	22	on	on	ADP
hassl-846	43	23	their	their	PRON
hassl-846	43	24	websites	website	NOUN
hassl-846	43	25	.	.	PUNCT
hassl-846	44	1	in	in	ADP
hassl-846	44	2	addition	addition	NOUN
hassl-846	44	3	,	,	PUNCT
hassl-846	44	4	socioeconomic	socioeconomic	ADJ
hassl-846	44	5	conditions	condition	NOUN
hassl-846	44	6	in	in	ADP
hassl-846	44	7	the	the	DET
hassl-846	44	8	community	community	NOUN
hassl-846	44	9	are	be	AUX
hassl-846	44	10	often	often	ADV
hassl-846	44	11	regarded	regard	VERB
hassl-846	44	12	as	as	ADP
hassl-846	44	13	factors	factor	NOUN
hassl-846	44	14	influencing	influence	VERB
hassl-846	44	15	the	the	DET
hassl-846	44	16	disclosure	disclosure	NOUN
hassl-846	44	17	of	of	ADP
hassl-846	44	18	government	government	NOUN
hassl-846	44	19	financial	financial	ADJ
hassl-846	44	20	information	information	NOUN
hassl-846	44	21	.	.	PUNCT
hassl-846	45	1	ingram	ingram	PROPN
hassl-846	45	2	(	(	PUNCT
hassl-846	45	3	1984	1984	NUM
hassl-846	45	4	)	)	PUNCT
hassl-846	45	5	,	,	PUNCT
hassl-846	45	6	giroux	giroux	NOUN
hassl-846	45	7	and	and	CCONJ
hassl-846	45	8	mclelland	mclelland	NOUN
hassl-846	45	9	(	(	PUNCT
hassl-846	45	10	2003	2003	NUM
hassl-846	45	11	)	)	PUNCT
hassl-846	45	12	,	,	PUNCT
hassl-846	45	13	styles	style	NOUN
hassl-846	45	14	and	and	CCONJ
hassl-846	45	15	tennyson	tennyson	NOUN
hassl-846	45	16	(	(	PUNCT
hassl-846	45	17	2007	2007	NUM
hassl-846	45	18	)	)	PUNCT
hassl-846	45	19	,	,	PUNCT
hassl-846	45	20	serrano	serrano	NOUN
hassl-846	45	21	-	-	PUNCT
hassl-846	45	22	cinca	cinca	VERB
hassl-846	45	23	et	et	PROPN
hassl-846	45	24	al	al	PROPN
hassl-846	45	25	.	.	PUNCT
hassl-846	46	1	(	(	PUNCT
hassl-846	46	2	2009	2009	NUM
hassl-846	46	3	)	)	PUNCT
hassl-846	46	4	,	,	PUNCT
hassl-846	46	5	and	and	CCONJ
hassl-846	46	6	rodríguez	rodríguez	VERB
hassl-846	46	7	et	et	PROPN
hassl-846	46	8	al	al	PROPN
hassl-846	46	9	.	.	PROPN
hassl-846	47	1	(	(	PUNCT
hassl-846	47	2	2013	2013	NUM
hassl-846	47	3	)	)	PUNCT
hassl-846	47	4	all	all	PRON
hassl-846	47	5	used	use	VERB
hassl-846	47	6	a	a	DET
hassl-846	47	7	per	per	ADP
hassl-846	47	8	capita	capita	X
hassl-846	47	9	income	income	NOUN
hassl-846	47	10	variable	variable	NOUN
hassl-846	47	11	.	.	PUNCT
hassl-846	48	1	according	accord	VERB
hassl-846	48	2	to	to	ADP
hassl-846	48	3	styles	style	NOUN
hassl-846	48	4	and	and	CCONJ
hassl-846	48	5	tennyson	tennyson	NOUN
hassl-846	48	6	(	(	PUNCT
hassl-846	48	7	2007	2007	NUM
hassl-846	48	8	)	)	PUNCT
hassl-846	48	9	,	,	PUNCT
hassl-846	48	10	when	when	SCONJ
hassl-846	48	11	their	their	PRON
hassl-846	48	12	income	income	NOUN
hassl-846	48	13	increases	increase	NOUN
hassl-846	48	14	,	,	PUNCT
hassl-846	48	15	members	member	NOUN
hassl-846	48	16	of	of	ADP
hassl-846	48	17	the	the	DET
hassl-846	48	18	community	community	NOUN
hassl-846	48	19	scrutinize	scrutinize	VERB
hassl-846	48	20	government	government	NOUN
hassl-846	48	21	activities	activity	NOUN
hassl-846	48	22	more	more	ADV
hassl-846	48	23	closely	closely	ADV
hassl-846	48	24	and	and	CCONJ
hassl-846	48	25	demand	demand	VERB
hassl-846	48	26	a	a	DET
hassl-846	48	27	higher	high	ADJ
hassl-846	48	28	disclosure	disclosure	NOUN
hassl-846	48	29	of	of	ADP
hassl-846	48	30	information	information	NOUN
hassl-846	48	31	with	with	ADP
hassl-846	48	32	which	which	PRON
hassl-846	48	33	to	to	PART
hassl-846	48	34	assess	assess	VERB
hassl-846	48	35	government	government	NOUN
hassl-846	48	36	performance	performance	NOUN
hassl-846	48	37	.	.	PUNCT
hassl-846	49	1	research	research	NOUN
hassl-846	49	2	using	use	VERB
hassl-846	49	3	the	the	DET
hassl-846	49	4	same	same	ADJ
hassl-846	49	5	variable	variable	NOUN
hassl-846	49	6	has	have	AUX
hassl-846	49	7	also	also	ADV
hassl-846	49	8	been	be	AUX
hassl-846	49	9	used	use	VERB
hassl-846	49	10	to	to	PART
hassl-846	49	11	assess	assess	VERB
hassl-846	49	12	transparency	transparency	NOUN
hassl-846	49	13	on	on	ADP
hassl-846	49	14	websites	website	NOUN
hassl-846	49	15	in	in	ADP
hassl-846	49	16	indonesia	indonesia	PROPN
hassl-846	49	17	(	(	PUNCT
hassl-846	49	18	medina	medina	PROPN
hassl-846	49	19	(	(	PUNCT
hassl-846	49	20	2012	2012	NUM
hassl-846	49	21	)	)	PUNCT
hassl-846	49	22	;	;	PUNCT
hassl-846	49	23	nainggolan	nainggolan	PROPN
hassl-846	49	24	and	and	CCONJ
hassl-846	49	25	purwanti	purwanti	PROPN
hassl-846	49	26	(	(	PUNCT
hassl-846	49	27	2016	2016	NUM
hassl-846	49	28	)	)	PUNCT
hassl-846	49	29	,	,	PUNCT
hassl-846	49	30	with	with	ADP
hassl-846	49	31	nainggolan	nainggolan	PROPN
hassl-846	49	32	and	and	CCONJ
hassl-846	49	33	purwanti	purwanti	PROPN
hassl-846	49	34	(	(	PUNCT
hassl-846	49	35	2016	2016	NUM
hassl-846	49	36	)	)	PUNCT
hassl-846	49	37	adopting	adopt	VERB
hassl-846	49	38	per	per	ADP
hassl-846	49	39	capita	capita	X
hassl-846	49	40	income	income	NOUN
hassl-846	49	41	to	to	PART
hassl-846	49	42	reflect	reflect	VERB
hassl-846	49	43	the	the	DET
hassl-846	49	44	level	level	NOUN
hassl-846	49	45	of	of	ADP
hassl-846	49	46	community	community	NOUN
hassl-846	49	47	welfare	welfare	NOUN
hassl-846	49	48	.	.	PUNCT
hassl-846	50	1	this	this	DET
hassl-846	50	2	study	study	NOUN
hassl-846	50	3	also	also	ADV
hassl-846	50	4	aims	aim	VERB
hassl-846	50	5	to	to	PART
hassl-846	50	6	examine	examine	VERB
hassl-846	50	7	the	the	DET
hassl-846	50	8	influence	influence	NOUN
hassl-846	50	9	of	of	ADP
hassl-846	50	10	the	the	DET
hassl-846	50	11	size	size	NOUN
hassl-846	50	12	,	,	PUNCT
hassl-846	50	13	level	level	NOUN
hassl-846	50	14	of	of	ADP
hassl-846	50	15	dependence	dependence	NOUN
hassl-846	50	16	,	,	PUNCT
hassl-846	50	17	and	and	CCONJ
hassl-846	50	18	expenditure	expenditure	NOUN
hassl-846	50	19	of	of	ADP
hassl-846	50	20	local	local	ADJ
hassl-846	50	21	government	government	NOUN
hassl-846	50	22	and	and	CCONJ
hassl-846	50	23	community	community	NOUN
hassl-846	50	24	welfare	welfare	NOUN
hassl-846	50	25	on	on	ADP
hassl-846	50	26	transparency	transparency	NOUN
hassl-846	50	27	in	in	ADP
hassl-846	50	28	local	local	ADJ
hassl-846	50	29	government	government	NOUN
hassl-846	50	30	financial	financial	ADJ
hassl-846	50	31	management	management	NOUN
hassl-846	50	32	through	through	ADP
hassl-846	50	33	their	their	PRON
hassl-846	50	34	humanities	humanity	NOUN
hassl-846	50	35	and	and	CCONJ
hassl-846	50	36	social	social	ADJ
hassl-846	50	37	sciences	science	NOUN
hassl-846	50	38	letters	letter	NOUN
hassl-846	50	39	,	,	PUNCT
hassl-846	50	40	2020	2020	NUM
hassl-846	50	41	,	,	PUNCT
hassl-846	50	42	8(2	8(2	NUM
hassl-846	50	43	):	):	PUNCT
hassl-846	50	44	145	145	NUM
hassl-846	50	45	-	-	SYM
hassl-846	50	46	155	155	NUM
hassl-846	50	47	147	147	NUM
hassl-846	50	48	©	©	PROPN
hassl-846	50	49	2020	2020	NUM
hassl-846	50	50	conscientia	conscientia	PROPN
hassl-846	50	51	beam	beam	PROPN
hassl-846	50	52	.	.	PUNCT
hassl-846	51	1	all	all	DET
hassl-846	51	2	rights	right	NOUN
hassl-846	51	3	reserved	reserve	VERB
hassl-846	51	4	.	.	PUNCT
hassl-846	52	1	websites	website	NOUN
hassl-846	52	2	.	.	PUNCT
hassl-846	53	1	however	however	ADV
hassl-846	53	2	,	,	PUNCT
hassl-846	53	3	it	it	PRON
hassl-846	53	4	differs	differ	VERB
hassl-846	53	5	from	from	ADP
hassl-846	53	6	the	the	DET
hassl-846	53	7	earlier	early	ADJ
hassl-846	53	8	studies	study	NOUN
hassl-846	53	9	by	by	ADP
hassl-846	53	10	measuring	measure	VERB
hassl-846	53	11	the	the	DET
hassl-846	53	12	level	level	NOUN
hassl-846	53	13	of	of	ADP
hassl-846	53	14	transparency	transparency	NOUN
hassl-846	53	15	/	/	SYM
hassl-846	53	16	disclosure	disclosure	NOUN
hassl-846	53	17	through	through	ADP
hassl-846	53	18	the	the	DET
hassl-846	53	19	planning	planning	NOUN
hassl-846	53	20	,	,	PUNCT
hassl-846	53	21	implementation	implementation	NOUN
hassl-846	53	22	,	,	PUNCT
hassl-846	53	23	and	and	CCONJ
hassl-846	53	24	reporting	reporting	NOUN
hassl-846	53	25	and	and	CCONJ
hassl-846	53	26	accountability	accountability	NOUN
hassl-846	53	27	stages	stage	NOUN
hassl-846	53	28	,	,	PUNCT
hassl-846	53	29	similar	similar	ADJ
hassl-846	53	30	to	to	ADP
hassl-846	53	31	the	the	DET
hassl-846	53	32	study	study	NOUN
hassl-846	53	33	of	of	ADP
hassl-846	53	34	adriana	adriana	PROPN
hassl-846	53	35	and	and	CCONJ
hassl-846	53	36	ritonga	ritonga	PROPN
hassl-846	53	37	(	(	PUNCT
hassl-846	53	38	2018	2018	NUM
hassl-846	53	39	)	)	PUNCT
hassl-846	53	40	,	,	PUNCT
hassl-846	53	41	rather	rather	ADV
hassl-846	53	42	than	than	ADP
hassl-846	53	43	the	the	DET
hassl-846	53	44	disclosure	disclosure	NOUN
hassl-846	53	45	of	of	ADP
hassl-846	53	46	budgeting	budgeting	NOUN
hassl-846	53	47	and	and	CCONJ
hassl-846	53	48	financial	financial	ADJ
hassl-846	53	49	reporting	reporting	NOUN
hassl-846	53	50	documents	document	NOUN
hassl-846	53	51	.	.	PUNCT
hassl-846	54	1	in	in	ADP
hassl-846	54	2	contrast	contrast	NOUN
hassl-846	54	3	to	to	ADP
hassl-846	54	4	adriana	adriana	PROPN
hassl-846	54	5	and	and	CCONJ
hassl-846	54	6	ritonga	ritonga	PROPN
hassl-846	54	7	(	(	PUNCT
hassl-846	54	8	2018	2018	NUM
hassl-846	54	9	)	)	PUNCT
hassl-846	54	10	,	,	PUNCT
hassl-846	54	11	though	though	ADV
hassl-846	54	12	,	,	PUNCT
hassl-846	54	13	this	this	DET
hassl-846	54	14	study	study	NOUN
hassl-846	54	15	aims	aim	VERB
hassl-846	54	16	not	not	PART
hassl-846	54	17	to	to	PART
hassl-846	54	18	assess	assess	VERB
hassl-846	54	19	the	the	DET
hassl-846	54	20	level	level	NOUN
hassl-846	54	21	but	but	CCONJ
hassl-846	54	22	to	to	PART
hassl-846	54	23	identify	identify	VERB
hassl-846	54	24	the	the	DET
hassl-846	54	25	factors	factor	NOUN
hassl-846	54	26	that	that	PRON
hassl-846	54	27	influence	influence	VERB
hassl-846	54	28	the	the	DET
hassl-846	54	29	level	level	NOUN
hassl-846	54	30	of	of	ADP
hassl-846	54	31	transparency	transparency	NOUN
hassl-846	54	32	,	,	PUNCT
hassl-846	54	33	as	as	ADV
hassl-846	54	34	well	well	ADV
hassl-846	54	35	as	as	ADP
hassl-846	54	36	covering	cover	VERB
hassl-846	54	37	more	more	ADJ
hassl-846	54	38	than	than	ADP
hassl-846	54	39	one	one	NUM
hassl-846	54	40	fiscal	fiscal	ADJ
hassl-846	54	41	year	year	NOUN
hassl-846	54	42	to	to	PART
hassl-846	54	43	trace	trace	VERB
hassl-846	54	44	the	the	DET
hassl-846	54	45	development	development	NOUN
hassl-846	54	46	of	of	ADP
hassl-846	54	47	transparency	transparency	NOUN
hassl-846	54	48	each	each	DET
hassl-846	54	49	year	year	NOUN
hassl-846	54	50	.	.	PUNCT
hassl-846	55	1	the	the	DET
hassl-846	55	2	variables	variable	NOUN
hassl-846	55	3	were	be	AUX
hassl-846	55	4	selected	select	VERB
hassl-846	55	5	due	due	ADP
hassl-846	55	6	to	to	ADP
hassl-846	55	7	the	the	DET
hassl-846	55	8	inconsistent	inconsistent	ADJ
hassl-846	55	9	results	result	NOUN
hassl-846	55	10	from	from	ADP
hassl-846	55	11	testing	test	VERB
hassl-846	55	12	the	the	DET
hassl-846	55	13	size	size	NOUN
hassl-846	55	14	of	of	ADP
hassl-846	55	15	the	the	DET
hassl-846	55	16	local	local	ADJ
hassl-846	55	17	government	government	NOUN
hassl-846	55	18	on	on	ADP
hassl-846	55	19	its	its	PRON
hassl-846	55	20	level	level	NOUN
hassl-846	55	21	of	of	ADP
hassl-846	55	22	financial	financial	ADJ
hassl-846	55	23	information	information	NOUN
hassl-846	55	24	disclosure	disclosure	NOUN
hassl-846	55	25	and	and	CCONJ
hassl-846	55	26	the	the	DET
hassl-846	55	27	lack	lack	NOUN
hassl-846	55	28	of	of	ADP
hassl-846	55	29	research	research	NOUN
hassl-846	55	30	in	in	ADP
hassl-846	55	31	indonesia	indonesia	PROPN
hassl-846	55	32	using	use	VERB
hassl-846	55	33	the	the	DET
hassl-846	55	34	expenditure	expenditure	NOUN
hassl-846	55	35	,	,	PUNCT
hassl-846	55	36	and	and	CCONJ
hassl-846	55	37	levels	level	NOUN
hassl-846	55	38	of	of	ADP
hassl-846	55	39	dependence	dependence	NOUN
hassl-846	55	40	and	and	CCONJ
hassl-846	55	41	community	community	NOUN
hassl-846	55	42	welfare	welfare	NOUN
hassl-846	55	43	.	.	PUNCT
hassl-846	56	1	2	2	X
hassl-846	56	2	.	.	NUM
hassl-846	56	3	hypotheses	hypothesis	NOUN
hassl-846	56	4	agency	agency	NOUN
hassl-846	56	5	theory	theory	NOUN
hassl-846	56	6	explains	explain	VERB
hassl-846	56	7	how	how	SCONJ
hassl-846	56	8	information	information	NOUN
hassl-846	56	9	asymmetry	asymmetry	NOUN
hassl-846	56	10	occurs	occur	VERB
hassl-846	56	11	when	when	SCONJ
hassl-846	56	12	agents	agent	NOUN
hassl-846	56	13	(	(	PUNCT
hassl-846	56	14	i.e.	i.e.	X
hassl-846	56	15	,	,	PUNCT
hassl-846	56	16	local	local	ADJ
hassl-846	56	17	governments	government	NOUN
hassl-846	56	18	)	)	PUNCT
hassl-846	56	19	possess	possess	VERB
hassl-846	56	20	more	more	ADJ
hassl-846	56	21	information	information	NOUN
hassl-846	56	22	related	relate	VERB
hassl-846	56	23	to	to	ADP
hassl-846	56	24	the	the	DET
hassl-846	56	25	resources	resource	NOUN
hassl-846	56	26	(	(	PUNCT
hassl-846	56	27	i.e.	i.e.	X
hassl-846	56	28	,	,	PUNCT
hassl-846	56	29	financial	financial	ADJ
hassl-846	56	30	management	management	NOUN
hassl-846	56	31	)	)	PUNCT
hassl-846	56	32	they	they	PRON
hassl-846	56	33	manage	manage	VERB
hassl-846	56	34	than	than	ADP
hassl-846	56	35	the	the	DET
hassl-846	56	36	principals	principal	NOUN
hassl-846	56	37	(	(	PUNCT
hassl-846	56	38	i.e.	i.e.	X
hassl-846	56	39	,	,	PUNCT
hassl-846	56	40	communities	community	NOUN
hassl-846	56	41	)	)	PUNCT
hassl-846	56	42	,	,	PUNCT
hassl-846	56	43	leading	lead	VERB
hassl-846	56	44	to	to	ADP
hassl-846	56	45	the	the	DET
hassl-846	56	46	different	different	ADJ
hassl-846	56	47	perceptions	perception	NOUN
hassl-846	56	48	of	of	ADP
hassl-846	56	49	each	each	DET
hassl-846	56	50	party	party	NOUN
hassl-846	56	51	and	and	CCONJ
hassl-846	56	52	eroding	erode	VERB
hassl-846	56	53	the	the	DET
hassl-846	56	54	principal	principal	NOUN
hassl-846	56	55	's	's	PART
hassl-846	56	56	trust	trust	NOUN
hassl-846	56	57	in	in	ADP
hassl-846	56	58	their	their	PRON
hassl-846	56	59	agents	agent	NOUN
hassl-846	56	60	.	.	PUNCT
hassl-846	57	1	therefore	therefore	ADV
hassl-846	57	2	,	,	PUNCT
hassl-846	57	3	the	the	DET
hassl-846	57	4	disclosure	disclosure	NOUN
hassl-846	57	5	of	of	ADP
hassl-846	57	6	financial	financial	ADJ
hassl-846	57	7	information	information	NOUN
hassl-846	57	8	could	could	AUX
hassl-846	57	9	minimize	minimize	VERB
hassl-846	57	10	asymmetric	asymmetric	ADJ
hassl-846	57	11	information	information	NOUN
hassl-846	57	12	and	and	CCONJ
hassl-846	57	13	subsequent	subsequent	ADJ
hassl-846	57	14	conflicts	conflict	NOUN
hassl-846	57	15	between	between	ADP
hassl-846	57	16	agents	agent	NOUN
hassl-846	57	17	and	and	CCONJ
hassl-846	57	18	principals	principal	NOUN
hassl-846	57	19	.	.	PUNCT
hassl-846	58	1	according	accord	VERB
hassl-846	58	2	to	to	ADP
hassl-846	58	3	garcía	garcía	ADJ
hassl-846	58	4	and	and	CCONJ
hassl-846	58	5	garcía	garcía	ADV
hassl-846	58	6	-	-	PUNCT
hassl-846	58	7	garcía	garcía	ADJ
hassl-846	58	8	(	(	PUNCT
hassl-846	58	9	2010	2010	NUM
hassl-846	58	10	)	)	PUNCT
hassl-846	58	11	,	,	PUNCT
hassl-846	58	12	larger	large	ADJ
hassl-846	58	13	entities	entity	NOUN
hassl-846	58	14	face	face	VERB
hassl-846	58	15	more	more	ADJ
hassl-846	58	16	information	information	NOUN
hassl-846	58	17	asymmetry	asymmetry	NOUN
hassl-846	58	18	than	than	ADP
hassl-846	58	19	smaller	small	ADJ
hassl-846	58	20	ones	one	NOUN
hassl-846	58	21	,	,	PUNCT
hassl-846	58	22	meaning	mean	VERB
hassl-846	58	23	conflicts	conflict	NOUN
hassl-846	58	24	of	of	ADP
hassl-846	58	25	interest	interest	NOUN
hassl-846	58	26	are	be	AUX
hassl-846	58	27	more	more	ADV
hassl-846	58	28	likely	likely	ADJ
hassl-846	58	29	to	to	PART
hassl-846	58	30	occur	occur	VERB
hassl-846	58	31	and	and	CCONJ
hassl-846	58	32	,	,	PUNCT
hassl-846	58	33	thus	thus	ADV
hassl-846	58	34	,	,	PUNCT
hassl-846	58	35	the	the	DET
hassl-846	58	36	benefits	benefit	NOUN
hassl-846	58	37	of	of	ADP
hassl-846	58	38	information	information	NOUN
hassl-846	58	39	disclosure	disclosure	NOUN
hassl-846	58	40	more	more	ADV
hassl-846	58	41	significant	significant	ADJ
hassl-846	58	42	(	(	PUNCT
hassl-846	58	43	serrano	serrano	NOUN
hassl-846	58	44	-	-	PUNCT
hassl-846	58	45	cinca	cinca	VERB
hassl-846	58	46	et	et	PROPN
hassl-846	58	47	al	al	PROPN
hassl-846	58	48	.	.	PROPN
hassl-846	58	49	,	,	PUNCT
hassl-846	58	50	2009	2009	NUM
hassl-846	58	51	)	)	PUNCT
hassl-846	58	52	.	.	PUNCT
hassl-846	59	1	indeed	indeed	ADV
hassl-846	59	2	,	,	PUNCT
hassl-846	59	3	medina	medina	PROPN
hassl-846	59	4	(	(	PUNCT
hassl-846	59	5	2012	2012	NUM
hassl-846	59	6	)	)	PUNCT
hassl-846	59	7	,	,	PUNCT
hassl-846	59	8	puspita	puspita	NOUN
hassl-846	59	9	and	and	CCONJ
hassl-846	59	10	martani	martani	PROPN
hassl-846	59	11	(	(	PUNCT
hassl-846	59	12	2012	2012	NUM
hassl-846	59	13	)	)	PUNCT
hassl-846	59	14	,	,	PUNCT
hassl-846	59	15	medina	medina	PROPN
hassl-846	59	16	(	(	PUNCT
hassl-846	59	17	2012	2012	NUM
hassl-846	59	18	)	)	PUNCT
hassl-846	59	19	and	and	CCONJ
hassl-846	59	20	chusna	chusna	NOUN
hassl-846	59	21	(	(	PUNCT
hassl-846	59	22	2016	2016	NUM
hassl-846	59	23	)	)	PUNCT
hassl-846	59	24	proved	prove	VERB
hassl-846	59	25	the	the	DET
hassl-846	59	26	positive	positive	ADJ
hassl-846	59	27	association	association	NOUN
hassl-846	59	28	between	between	ADP
hassl-846	59	29	the	the	DET
hassl-846	59	30	size	size	NOUN
hassl-846	59	31	of	of	ADP
hassl-846	59	32	local	local	ADJ
hassl-846	59	33	governments	government	NOUN
hassl-846	59	34	in	in	ADP
hassl-846	59	35	indonesia	indonesia	PROPN
hassl-846	59	36	and	and	CCONJ
hassl-846	59	37	the	the	DET
hassl-846	59	38	level	level	NOUN
hassl-846	59	39	of	of	ADP
hassl-846	59	40	financial	financial	ADJ
hassl-846	59	41	information	information	NOUN
hassl-846	59	42	disclosure	disclosure	NOUN
hassl-846	59	43	on	on	ADP
hassl-846	59	44	their	their	PRON
hassl-846	59	45	websites	website	NOUN
hassl-846	59	46	.	.	PUNCT
hassl-846	60	1	therefore	therefore	ADV
hassl-846	60	2	,	,	PUNCT
hassl-846	60	3	the	the	DET
hassl-846	60	4	first	first	ADJ
hassl-846	60	5	hypothesis	hypothesis	NOUN
hassl-846	60	6	in	in	ADP
hassl-846	60	7	this	this	DET
hassl-846	60	8	study	study	NOUN
hassl-846	60	9	is	be	AUX
hassl-846	60	10	:	:	PUNCT
hassl-846	60	11	h1	h1	PROPN
hassl-846	60	12	:	:	PUNCT
hassl-846	60	13	local	local	ADJ
hassl-846	60	14	government	government	NOUN
hassl-846	60	15	size	size	NOUN
hassl-846	60	16	is	be	AUX
hassl-846	60	17	positively	positively	ADV
hassl-846	60	18	associated	associate	VERB
hassl-846	60	19	with	with	ADP
hassl-846	60	20	the	the	DET
hassl-846	60	21	level	level	NOUN
hassl-846	60	22	of	of	ADP
hassl-846	60	23	transparency	transparency	NOUN
hassl-846	60	24	in	in	ADP
hassl-846	60	25	financial	financial	ADJ
hassl-846	60	26	management	management	NOUN
hassl-846	60	27	on	on	ADP
hassl-846	60	28	their	their	PRON
hassl-846	60	29	websites	website	NOUN
hassl-846	60	30	.	.	PUNCT
hassl-846	61	1	according	accord	VERB
hassl-846	61	2	to	to	ADP
hassl-846	61	3	agency	agency	NOUN
hassl-846	61	4	theory	theory	NOUN
hassl-846	61	5	,	,	PUNCT
hassl-846	61	6	principals	principal	NOUN
hassl-846	61	7	trust	trust	VERB
hassl-846	61	8	their	their	PRON
hassl-846	61	9	agents	agent	NOUN
hassl-846	61	10	to	to	PART
hassl-846	61	11	manage	manage	VERB
hassl-846	61	12	resources	resource	NOUN
hassl-846	61	13	and	and	CCONJ
hassl-846	61	14	act	act	VERB
hassl-846	61	15	in	in	ADP
hassl-846	61	16	the	the	DET
hassl-846	61	17	interests	interest	NOUN
hassl-846	61	18	of	of	ADP
hassl-846	61	19	the	the	DET
hassl-846	61	20	principals	principal	NOUN
hassl-846	61	21	;	;	PUNCT
hassl-846	61	22	according	accord	VERB
hassl-846	61	23	to	to	ADP
hassl-846	61	24	signaling	signal	VERB
hassl-846	61	25	theory	theory	NOUN
hassl-846	61	26	,	,	PUNCT
hassl-846	61	27	agents	agent	NOUN
hassl-846	61	28	will	will	AUX
hassl-846	61	29	demonstrate	demonstrate	VERB
hassl-846	61	30	how	how	SCONJ
hassl-846	61	31	their	their	PRON
hassl-846	61	32	actions	action	NOUN
hassl-846	61	33	are	be	AUX
hassl-846	61	34	in	in	ADP
hassl-846	61	35	the	the	DET
hassl-846	61	36	principals	principal	NOUN
hassl-846	61	37	’	’	PART
hassl-846	61	38	interests	interest	NOUN
hassl-846	61	39	,	,	PUNCT
hassl-846	61	40	as	as	ADV
hassl-846	61	41	well	well	ADV
hassl-846	61	42	as	as	ADP
hassl-846	61	43	provide	provide	VERB
hassl-846	61	44	evidence	evidence	NOUN
hassl-846	61	45	of	of	ADP
hassl-846	61	46	their	their	PRON
hassl-846	61	47	achievements	achievement	NOUN
hassl-846	61	48	and	and	CCONJ
hassl-846	61	49	profit	profit	NOUN
hassl-846	61	50	predictions	prediction	NOUN
hassl-846	61	51	for	for	ADP
hassl-846	61	52	the	the	DET
hassl-846	61	53	resources	resource	NOUN
hassl-846	61	54	they	they	PRON
hassl-846	61	55	manage	manage	VERB
hassl-846	61	56	.	.	PUNCT
hassl-846	62	1	local	local	ADJ
hassl-846	62	2	government	government	NOUN
hassl-846	62	3	performance	performance	NOUN
hassl-846	62	4	is	be	AUX
hassl-846	62	5	proved	prove	VERB
hassl-846	62	6	by	by	ADP
hassl-846	62	7	improvements	improvement	NOUN
hassl-846	62	8	in	in	ADP
hassl-846	62	9	their	their	PRON
hassl-846	62	10	communities	community	NOUN
hassl-846	62	11	’	'	PUNCT
hassl-846	62	12	quality	quality	NOUN
hassl-846	62	13	of	of	ADP
hassl-846	62	14	life	life	NOUN
hassl-846	62	15	(	(	PUNCT
hassl-846	62	16	nainggolan	nainggolan	PROPN
hassl-846	62	17	and	and	CCONJ
hassl-846	62	18	purwanti	purwanti	NOUN
hassl-846	62	19	,	,	PUNCT
hassl-846	62	20	2016	2016	NUM
hassl-846	62	21	)	)	PUNCT
hassl-846	62	22	;	;	PUNCT
hassl-846	62	23	the	the	PRON
hassl-846	62	24	higher	high	ADJ
hassl-846	62	25	the	the	DET
hassl-846	62	26	performance	performance	NOUN
hassl-846	62	27	,	,	PUNCT
hassl-846	62	28	the	the	PRON
hassl-846	62	29	better	well	ADJ
hassl-846	62	30	the	the	DET
hassl-846	62	31	quality	quality	NOUN
hassl-846	62	32	of	of	ADP
hassl-846	62	33	life	life	NOUN
hassl-846	62	34	,	,	PUNCT
hassl-846	62	35	and	and	CCONJ
hassl-846	62	36	the	the	PRON
hassl-846	62	37	greater	great	ADJ
hassl-846	62	38	the	the	DET
hassl-846	62	39	desire	desire	NOUN
hassl-846	62	40	of	of	ADP
hassl-846	62	41	the	the	DET
hassl-846	62	42	local	local	ADJ
hassl-846	62	43	government	government	NOUN
hassl-846	62	44	to	to	PART
hassl-846	62	45	disclose	disclose	VERB
hassl-846	62	46	information	information	NOUN
hassl-846	62	47	to	to	ADP
hassl-846	62	48	the	the	DET
hassl-846	62	49	community	community	NOUN
hassl-846	62	50	on	on	ADP
hassl-846	62	51	its	its	PRON
hassl-846	62	52	website	website	NOUN
hassl-846	62	53	(	(	PUNCT
hassl-846	62	54	puspita	puspita	NOUN
hassl-846	62	55	and	and	CCONJ
hassl-846	62	56	martani	martani	NOUN
hassl-846	62	57	,	,	PUNCT
hassl-846	62	58	2012	2012	NUM
hassl-846	62	59	)	)	PUNCT
hassl-846	62	60	.	.	PUNCT
hassl-846	63	1	obviously	obviously	ADV
hassl-846	63	2	,	,	PUNCT
hassl-846	63	3	local	local	ADJ
hassl-846	63	4	government	government	NOUN
hassl-846	63	5	expenditure	expenditure	NOUN
hassl-846	63	6	supports	support	VERB
hassl-846	63	7	these	these	DET
hassl-846	63	8	achievements	achievement	NOUN
hassl-846	63	9	was	be	AUX
hassl-846	63	10	thus	thus	ADV
hassl-846	63	11	adopted	adopt	VERB
hassl-846	63	12	by	by	ADP
hassl-846	63	13	both	both	DET
hassl-846	63	14	puspita	puspita	NOUN
hassl-846	63	15	and	and	CCONJ
hassl-846	63	16	martani	martani	PROPN
hassl-846	63	17	(	(	PUNCT
hassl-846	63	18	2012	2012	NUM
hassl-846	63	19	)	)	PUNCT
hassl-846	63	20	and	and	CCONJ
hassl-846	63	21	nainggolan	nainggolan	PROPN
hassl-846	63	22	and	and	CCONJ
hassl-846	63	23	purwanti	purwanti	PROPN
hassl-846	63	24	(	(	PUNCT
hassl-846	63	25	2016	2016	NUM
hassl-846	63	26	)	)	PUNCT
hassl-846	63	27	as	as	ADP
hassl-846	63	28	a	a	DET
hassl-846	63	29	factor	factor	NOUN
hassl-846	63	30	that	that	PRON
hassl-846	63	31	influences	influence	VERB
hassl-846	63	32	the	the	DET
hassl-846	63	33	level	level	NOUN
hassl-846	63	34	of	of	ADP
hassl-846	63	35	financial	financial	ADJ
hassl-846	63	36	information	information	NOUN
hassl-846	63	37	disclosure	disclosure	NOUN
hassl-846	63	38	on	on	ADP
hassl-846	63	39	local	local	ADJ
hassl-846	63	40	government	government	NOUN
hassl-846	63	41	websites	website	NOUN
hassl-846	63	42	.	.	PUNCT
hassl-846	64	1	as	as	ADP
hassl-846	64	2	a	a	DET
hassl-846	64	3	result	result	NOUN
hassl-846	64	4	,	,	PUNCT
hassl-846	64	5	the	the	PRON
hassl-846	64	6	higher	high	ADJ
hassl-846	64	7	the	the	DET
hassl-846	64	8	expenditure	expenditure	NOUN
hassl-846	64	9	,	,	PUNCT
hassl-846	64	10	the	the	DET
hassl-846	64	11	more	more	ADV
hassl-846	64	12	readily	readily	ADV
hassl-846	64	13	available	available	ADJ
hassl-846	64	14	is	be	AUX
hassl-846	64	15	funding	fund	VERB
hassl-846	64	16	for	for	ADP
hassl-846	64	17	local	local	ADJ
hassl-846	64	18	government	government	NOUN
hassl-846	64	19	programs	program	NOUN
hassl-846	64	20	,	,	PUNCT
hassl-846	64	21	the	the	PRON
hassl-846	64	22	better	well	ADJ
hassl-846	64	23	the	the	DET
hassl-846	64	24	quality	quality	NOUN
hassl-846	64	25	of	of	ADP
hassl-846	64	26	services	service	NOUN
hassl-846	64	27	provided	provide	VERB
hassl-846	64	28	to	to	ADP
hassl-846	64	29	the	the	DET
hassl-846	64	30	community	community	NOUN
hassl-846	64	31	,	,	PUNCT
hassl-846	64	32	and	and	CCONJ
hassl-846	64	33	the	the	DET
hassl-846	64	34	fuller	full	ADJ
hassl-846	64	35	the	the	DET
hassl-846	64	36	disclosure	disclosure	NOUN
hassl-846	64	37	of	of	ADP
hassl-846	64	38	complete	complete	ADJ
hassl-846	64	39	financial	financial	ADJ
hassl-846	64	40	information	information	NOUN
hassl-846	64	41	on	on	ADP
hassl-846	64	42	the	the	DET
hassl-846	64	43	local	local	ADJ
hassl-846	64	44	government	government	NOUN
hassl-846	64	45	website	website	NOUN
hassl-846	64	46	.	.	PUNCT
hassl-846	65	1	therefore	therefore	ADV
hassl-846	65	2	,	,	PUNCT
hassl-846	65	3	the	the	DET
hassl-846	65	4	second	second	ADJ
hassl-846	65	5	hypothesis	hypothesis	NOUN
hassl-846	65	6	in	in	ADP
hassl-846	65	7	this	this	DET
hassl-846	65	8	study	study	NOUN
hassl-846	65	9	is	be	AUX
hassl-846	65	10	:	:	PUNCT
hassl-846	65	11	h2	h2	NOUN
hassl-846	65	12	:	:	PUNCT
hassl-846	65	13	local	local	ADJ
hassl-846	65	14	government	government	NOUN
hassl-846	65	15	expenditure	expenditure	NOUN
hassl-846	65	16	is	be	AUX
hassl-846	65	17	positively	positively	ADV
hassl-846	65	18	associated	associate	VERB
hassl-846	65	19	with	with	ADP
hassl-846	65	20	the	the	DET
hassl-846	65	21	level	level	NOUN
hassl-846	65	22	of	of	ADP
hassl-846	65	23	transparency	transparency	NOUN
hassl-846	65	24	in	in	ADP
hassl-846	65	25	financial	financial	ADJ
hassl-846	65	26	management	management	NOUN
hassl-846	65	27	on	on	ADP
hassl-846	65	28	their	their	PRON
hassl-846	65	29	websites	website	NOUN
hassl-846	65	30	.	.	PUNCT
hassl-846	66	1	based	base	VERB
hassl-846	66	2	on	on	ADP
hassl-846	66	3	agency	agency	NOUN
hassl-846	66	4	theory	theory	NOUN
hassl-846	66	5	,	,	PUNCT
hassl-846	66	6	principals	principal	NOUN
hassl-846	66	7	monitor	monitor	VERB
hassl-846	66	8	agents	agent	NOUN
hassl-846	66	9	to	to	PART
hassl-846	66	10	ensure	ensure	VERB
hassl-846	66	11	that	that	SCONJ
hassl-846	66	12	the	the	DET
hassl-846	66	13	latter	latter	ADJ
hassl-846	66	14	’s	’s	PART
hassl-846	66	15	decisions	decision	NOUN
hassl-846	66	16	are	be	AUX
hassl-846	66	17	in	in	ADP
hassl-846	66	18	the	the	DET
hassl-846	66	19	principals	principal	NOUN
hassl-846	66	20	’	’	PART
hassl-846	66	21	interests	interest	NOUN
hassl-846	66	22	.	.	PUNCT
hassl-846	67	1	such	such	DET
hassl-846	67	2	a	a	DET
hassl-846	67	3	principal	principal	ADJ
hassl-846	67	4	–	–	PUNCT
hassl-846	67	5	agent	agent	NOUN
hassl-846	67	6	relationship	relationship	NOUN
hassl-846	67	7	also	also	ADV
hassl-846	67	8	exists	exist	VERB
hassl-846	67	9	between	between	ADP
hassl-846	67	10	local	local	ADJ
hassl-846	67	11	and	and	CCONJ
hassl-846	67	12	central	central	ADJ
hassl-846	67	13	governments	government	NOUN
hassl-846	67	14	:	:	PUNCT
hassl-846	67	15	in	in	ADP
hassl-846	67	16	indonesia	indonesia	PROPN
hassl-846	67	17	,	,	PUNCT
hassl-846	67	18	the	the	DET
hassl-846	67	19	central	central	ADJ
hassl-846	67	20	government	government	NOUN
hassl-846	67	21	distributes	distribute	VERB
hassl-846	67	22	general	general	ADJ
hassl-846	67	23	allocation	allocation	NOUN
hassl-846	67	24	funds	fund	NOUN
hassl-846	67	25	(	(	PUNCT
hassl-846	67	26	dau	dau	NOUN
hassl-846	67	27	)	)	PUNCT
hassl-846	67	28	from	from	ADP
hassl-846	67	29	the	the	DET
hassl-846	67	30	state	state	NOUN
hassl-846	67	31	budget	budget	NOUN
hassl-846	67	32	(	(	PUNCT
hassl-846	67	33	apbn	apbn	ADJ
hassl-846	67	34	)	)	PUNCT
hassl-846	67	35	to	to	ADP
hassl-846	67	36	local	local	ADJ
hassl-846	67	37	governments	government	NOUN
hassl-846	67	38	to	to	PART
hassl-846	67	39	ensure	ensure	VERB
hassl-846	67	40	financial	financial	ADJ
hassl-846	67	41	equity	equity	NOUN
hassl-846	67	42	in	in	ADP
hassl-846	67	43	funding	funding	NOUN
hassl-846	67	44	decentralization	decentralization	NOUN
hassl-846	67	45	.	.	PUNCT
hassl-846	68	1	the	the	DET
hassl-846	68	2	proportion	proportion	NOUN
hassl-846	68	3	of	of	ADP
hassl-846	68	4	a	a	DET
hassl-846	68	5	local	local	ADJ
hassl-846	68	6	government	government	NOUN
hassl-846	68	7	’s	’s	PART
hassl-846	68	8	total	total	ADJ
hassl-846	68	9	income	income	NOUN
hassl-846	68	10	that	that	PRON
hassl-846	68	11	is	be	AUX
hassl-846	68	12	funded	fund	VERB
hassl-846	68	13	from	from	ADP
hassl-846	68	14	dau	dau	NOUN
hassl-846	68	15	reflects	reflect	VERB
hassl-846	68	16	the	the	DET
hassl-846	68	17	level	level	NOUN
hassl-846	68	18	of	of	ADP
hassl-846	68	19	local	local	ADJ
hassl-846	68	20	dependence	dependence	NOUN
hassl-846	68	21	:	:	PUNCT
hassl-846	68	22	according	accord	VERB
hassl-846	68	23	to	to	ADP
hassl-846	68	24	puspita	puspita	NOUN
hassl-846	68	25	and	and	CCONJ
hassl-846	68	26	martani	martani	PROPN
hassl-846	68	27	(	(	PUNCT
hassl-846	68	28	2012	2012	NUM
hassl-846	68	29	)	)	PUNCT
hassl-846	68	30	,	,	PUNCT
hassl-846	68	31	the	the	PRON
hassl-846	68	32	higher	high	ADJ
hassl-846	68	33	the	the	DET
hassl-846	68	34	level	level	NOUN
hassl-846	68	35	of	of	ADP
hassl-846	68	36	dependence	dependence	NOUN
hassl-846	68	37	,	,	PUNCT
hassl-846	68	38	the	the	PRON
hassl-846	68	39	greater	great	ADJ
hassl-846	68	40	the	the	DET
hassl-846	68	41	pressure	pressure	NOUN
hassl-846	68	42	to	to	PART
hassl-846	68	43	increase	increase	VERB
hassl-846	68	44	disclosure	disclosure	NOUN
hassl-846	68	45	rates	rate	NOUN
hassl-846	68	46	.	.	PUNCT
hassl-846	69	1	in	in	ADP
hassl-846	69	2	practice	practice	NOUN
hassl-846	69	3	,	,	PUNCT
hassl-846	69	4	central	central	ADJ
hassl-846	69	5	governments	government	NOUN
hassl-846	69	6	may	may	AUX
hassl-846	69	7	specify	specify	VERB
hassl-846	69	8	the	the	DET
hassl-846	69	9	use	use	NOUN
hassl-846	69	10	of	of	ADP
hassl-846	69	11	these	these	DET
hassl-846	69	12	funds	fund	NOUN
hassl-846	69	13	and	and	CCONJ
hassl-846	69	14	require	require	VERB
hassl-846	69	15	financial	financial	ADJ
hassl-846	69	16	disclosure	disclosure	NOUN
hassl-846	69	17	to	to	PART
hassl-846	69	18	monitor	monitor	VERB
hassl-846	69	19	the	the	DET
hassl-846	69	20	implementation	implementation	NOUN
hassl-846	69	21	for	for	ADP
hassl-846	69	22	the	the	DET
hassl-846	69	23	defined	define	VERB
hassl-846	69	24	purposes	purpose	NOUN
hassl-846	69	25	(	(	PUNCT
hassl-846	69	26	ingram	ingram	PROPN
hassl-846	69	27	,	,	PUNCT
hassl-846	69	28	1984	1984	NUM
hassl-846	69	29	)	)	PUNCT
hassl-846	69	30	.	.	PUNCT
hassl-846	70	1	robbins	robbins	PROPN
hassl-846	70	2	and	and	CCONJ
hassl-846	70	3	austin	austin	PROPN
hassl-846	70	4	(	(	PUNCT
hassl-846	70	5	1986	1986	NUM
hassl-846	70	6	)	)	PUNCT
hassl-846	70	7	,	,	PUNCT
hassl-846	70	8	puspita	puspita	NOUN
hassl-846	70	9	and	and	CCONJ
hassl-846	70	10	martani	martani	PROPN
hassl-846	70	11	(	(	PUNCT
hassl-846	70	12	2012	2012	NUM
hassl-846	70	13	)	)	PUNCT
hassl-846	70	14	,	,	PUNCT
hassl-846	70	15	and	and	CCONJ
hassl-846	70	16	rodríguez	rodríguez	VERB
hassl-846	70	17	et	et	PROPN
hassl-846	70	18	al	al	PROPN
hassl-846	70	19	.	.	PROPN
hassl-846	71	1	(	(	PUNCT
hassl-846	71	2	2013	2013	NUM
hassl-846	71	3	)	)	PUNCT
hassl-846	71	4	all	all	PRON
hassl-846	71	5	found	find	VERB
hassl-846	71	6	a	a	DET
hassl-846	71	7	positive	positive	ADJ
hassl-846	71	8	association	association	NOUN
hassl-846	71	9	between	between	ADP
hassl-846	71	10	the	the	DET
hassl-846	71	11	level	level	NOUN
hassl-846	71	12	of	of	ADP
hassl-846	71	13	dependence	dependence	NOUN
hassl-846	71	14	on	on	ADP
hassl-846	71	15	central	central	ADJ
hassl-846	71	16	government	government	NOUN
hassl-846	71	17	funds	fund	NOUN
hassl-846	71	18	and	and	CCONJ
hassl-846	71	19	the	the	DET
hassl-846	71	20	disclosure	disclosure	NOUN
hassl-846	71	21	of	of	ADP
hassl-846	71	22	local	local	ADJ
hassl-846	71	23	government	government	NOUN
hassl-846	71	24	financial	financial	ADJ
hassl-846	71	25	information	information	NOUN
hassl-846	71	26	.	.	PUNCT
hassl-846	72	1	therefore	therefore	ADV
hassl-846	72	2	,	,	PUNCT
hassl-846	72	3	the	the	DET
hassl-846	72	4	third	third	ADJ
hassl-846	72	5	hypothesis	hypothesis	NOUN
hassl-846	72	6	in	in	ADP
hassl-846	72	7	this	this	DET
hassl-846	72	8	study	study	NOUN
hassl-846	72	9	is	be	AUX
hassl-846	72	10	:	:	PUNCT
hassl-846	72	11	humanities	humanity	NOUN
hassl-846	72	12	and	and	CCONJ
hassl-846	72	13	social	social	ADJ
hassl-846	72	14	sciences	science	NOUN
hassl-846	72	15	letters	letter	NOUN
hassl-846	72	16	,	,	PUNCT
hassl-846	72	17	2020	2020	NUM
hassl-846	72	18	,	,	PUNCT
hassl-846	72	19	8(2	8(2	NUM
hassl-846	72	20	):	):	PUNCT
hassl-846	72	21	145	145	NUM
hassl-846	72	22	-	-	SYM
hassl-846	72	23	155	155	NUM
hassl-846	72	24	148	148	NUM
hassl-846	72	25	©	©	PROPN
hassl-846	72	26	2020	2020	NUM
hassl-846	72	27	conscientia	conscientia	PROPN
hassl-846	72	28	beam	beam	PROPN
hassl-846	72	29	.	.	PUNCT
hassl-846	73	1	all	all	DET
hassl-846	73	2	rights	right	NOUN
hassl-846	73	3	reserved	reserve	VERB
hassl-846	73	4	.	.	PUNCT
hassl-846	74	1	h3	h3	NOUN
hassl-846	74	2	:	:	PUNCT
hassl-846	74	3	local	local	ADJ
hassl-846	74	4	government	government	NOUN
hassl-846	74	5	dependence	dependence	NOUN
hassl-846	74	6	is	be	AUX
hassl-846	74	7	positively	positively	ADV
hassl-846	74	8	associated	associate	VERB
hassl-846	74	9	with	with	ADP
hassl-846	74	10	the	the	DET
hassl-846	74	11	level	level	NOUN
hassl-846	74	12	of	of	ADP
hassl-846	74	13	transparency	transparency	NOUN
hassl-846	74	14	in	in	ADP
hassl-846	74	15	financial	financial	ADJ
hassl-846	74	16	management	management	NOUN
hassl-846	74	17	on	on	ADP
hassl-846	74	18	their	their	PRON
hassl-846	74	19	websites	website	NOUN
hassl-846	74	20	.	.	PUNCT
hassl-846	75	1	finally	finally	ADV
hassl-846	75	2	,	,	PUNCT
hassl-846	75	3	agency	agency	NOUN
hassl-846	75	4	theory	theory	NOUN
hassl-846	75	5	states	state	VERB
hassl-846	75	6	that	that	SCONJ
hassl-846	75	7	principals	principal	NOUN
hassl-846	75	8	supervise	supervise	VERB
hassl-846	75	9	the	the	DET
hassl-846	75	10	policies	policy	NOUN
hassl-846	75	11	adopted	adopt	VERB
hassl-846	75	12	by	by	ADP
hassl-846	75	13	agents	agent	NOUN
hassl-846	75	14	,	,	PUNCT
hassl-846	75	15	and	and	CCONJ
hassl-846	75	16	increases	increase	NOUN
hassl-846	75	17	as	as	ADP
hassl-846	75	18	their	their	PRON
hassl-846	75	19	per	per	ADP
hassl-846	75	20	capita	capita	NOUN
hassl-846	75	21	income	income	NOUN
hassl-846	75	22	increases	increase	NOUN
hassl-846	75	23	(	(	PUNCT
hassl-846	75	24	styles	style	NOUN
hassl-846	75	25	and	and	CCONJ
hassl-846	75	26	tennyson	tennyson	NOUN
hassl-846	75	27	,	,	PUNCT
hassl-846	75	28	2007	2007	NUM
hassl-846	75	29	)	)	PUNCT
hassl-846	75	30	.	.	PUNCT
hassl-846	76	1	income	income	NOUN
hassl-846	76	2	or	or	CCONJ
hassl-846	76	3	gross	gross	ADJ
hassl-846	76	4	domestic	domestic	ADJ
hassl-846	76	5	product	product	NOUN
hassl-846	76	6	(	(	PUNCT
hassl-846	76	7	gdp	gdp	NOUN
hassl-846	76	8	)	)	PUNCT
hassl-846	76	9	per	per	ADP
hassl-846	76	10	capita	capita	NOUN
hassl-846	76	11	is	be	AUX
hassl-846	76	12	an	an	DET
hassl-846	76	13	indicator	indicator	NOUN
hassl-846	76	14	of	of	ADP
hassl-846	76	15	the	the	DET
hassl-846	76	16	level	level	NOUN
hassl-846	76	17	of	of	ADP
hassl-846	76	18	community	community	NOUN
hassl-846	76	19	welfare	welfare	NOUN
hassl-846	76	20	,	,	PUNCT
hassl-846	76	21	which	which	PRON
hassl-846	76	22	describes	describe	VERB
hassl-846	76	23	the	the	DET
hassl-846	76	24	ability	ability	NOUN
hassl-846	76	25	to	to	PART
hassl-846	76	26	not	not	PART
hassl-846	76	27	only	only	ADV
hassl-846	76	28	satisfy	satisfy	VERB
hassl-846	76	29	basic	basic	ADJ
hassl-846	76	30	needs	need	NOUN
hassl-846	76	31	but	but	CCONJ
hassl-846	76	32	also	also	ADV
hassl-846	76	33	obtain	obtain	VERB
hassl-846	76	34	an	an	DET
hassl-846	76	35	education	education	NOUN
hassl-846	76	36	through	through	ADP
hassl-846	76	37	the	the	DET
hassl-846	76	38	internet	internet	NOUN
hassl-846	76	39	and	and	CCONJ
hassl-846	76	40	group	group	NOUN
hassl-846	76	41	participation	participation	NOUN
hassl-846	76	42	.	.	PUNCT
hassl-846	77	1	furthermore	furthermore	ADV
hassl-846	77	2	,	,	PUNCT
hassl-846	77	3	a	a	DET
hassl-846	77	4	positive	positive	ADJ
hassl-846	77	5	association	association	NOUN
hassl-846	77	6	between	between	ADP
hassl-846	77	7	per	per	ADP
hassl-846	77	8	capita	capita	NOUN
hassl-846	77	9	income	income	NOUN
hassl-846	77	10	and	and	CCONJ
hassl-846	77	11	the	the	DET
hassl-846	77	12	level	level	NOUN
hassl-846	77	13	of	of	ADP
hassl-846	77	14	financial	financial	ADJ
hassl-846	77	15	information	information	NOUN
hassl-846	77	16	disclosure	disclosure	NOUN
hassl-846	77	17	on	on	ADP
hassl-846	77	18	local	local	ADJ
hassl-846	77	19	government	government	NOUN
hassl-846	77	20	websites	website	NOUN
hassl-846	77	21	was	be	AUX
hassl-846	77	22	found	find	VERB
hassl-846	77	23	by	by	ADP
hassl-846	77	24	styles	style	NOUN
hassl-846	77	25	and	and	CCONJ
hassl-846	77	26	tennyson	tennyson	NOUN
hassl-846	77	27	(	(	PUNCT
hassl-846	77	28	2007	2007	NUM
hassl-846	77	29	)	)	PUNCT
hassl-846	77	30	,	,	PUNCT
hassl-846	77	31	serrano	serrano	NOUN
hassl-846	77	32	-	-	PUNCT
hassl-846	77	33	cinca	cinca	VERB
hassl-846	77	34	et	et	PROPN
hassl-846	77	35	al	al	PROPN
hassl-846	77	36	.	.	PUNCT
hassl-846	78	1	(	(	PUNCT
hassl-846	78	2	2009	2009	NUM
hassl-846	78	3	)	)	PUNCT
hassl-846	79	1	,	,	PUNCT
hassl-846	79	2	rodríguez	rodríguez	VERB
hassl-846	79	3	et	et	PROPN
hassl-846	79	4	al	al	PROPN
hassl-846	79	5	.	.	PROPN
hassl-846	80	1	(	(	PUNCT
hassl-846	80	2	2013	2013	NUM
hassl-846	80	3	)	)	PUNCT
hassl-846	80	4	,	,	PUNCT
hassl-846	80	5	and	and	CCONJ
hassl-846	80	6	nainggolan	nainggolan	PROPN
hassl-846	80	7	and	and	CCONJ
hassl-846	80	8	purwanti	purwanti	PROPN
hassl-846	80	9	(	(	PUNCT
hassl-846	80	10	2016	2016	NUM
hassl-846	80	11	)	)	PUNCT
hassl-846	80	12	.	.	PUNCT
hassl-846	81	1	according	accord	VERB
hassl-846	81	2	to	to	ADP
hassl-846	81	3	styles	style	NOUN
hassl-846	81	4	and	and	CCONJ
hassl-846	81	5	tennyson	tennyson	NOUN
hassl-846	81	6	(	(	PUNCT
hassl-846	81	7	2007	2007	NUM
hassl-846	81	8	)	)	PUNCT
hassl-846	81	9	,	,	PUNCT
hassl-846	81	10	the	the	PRON
hassl-846	81	11	higher	high	ADJ
hassl-846	81	12	the	the	DET
hassl-846	81	13	per	per	ADP
hassl-846	81	14	capita	capita	X
hassl-846	81	15	income	income	NOUN
hassl-846	81	16	in	in	ADP
hassl-846	81	17	the	the	DET
hassl-846	81	18	community	community	NOUN
hassl-846	81	19	,	,	PUNCT
hassl-846	81	20	the	the	PRON
hassl-846	81	21	higher	high	ADJ
hassl-846	81	22	their	their	PRON
hassl-846	81	23	supervision	supervision	NOUN
hassl-846	81	24	and	and	CCONJ
hassl-846	81	25	the	the	PRON
hassl-846	81	26	greater	great	ADJ
hassl-846	81	27	their	their	PRON
hassl-846	81	28	demand	demand	NOUN
hassl-846	81	29	for	for	ADP
hassl-846	81	30	disclosure	disclosure	NOUN
hassl-846	81	31	of	of	ADP
hassl-846	81	32	information	information	NOUN
hassl-846	81	33	with	with	ADP
hassl-846	81	34	which	which	PRON
hassl-846	81	35	to	to	PART
hassl-846	81	36	assess	assess	VERB
hassl-846	81	37	the	the	DET
hassl-846	81	38	local	local	ADJ
hassl-846	81	39	government	government	NOUN
hassl-846	81	40	’s	’s	PART
hassl-846	81	41	performance	performance	NOUN
hassl-846	81	42	.	.	PUNCT
hassl-846	82	1	meanwhile	meanwhile	ADV
hassl-846	82	2	,	,	PUNCT
hassl-846	82	3	serrano	serrano	NOUN
hassl-846	82	4	-	-	PUNCT
hassl-846	82	5	cinca	cinca	VERB
hassl-846	82	6	et	et	PROPN
hassl-846	82	7	al	al	PROPN
hassl-846	82	8	.	.	PROPN
hassl-846	83	1	(	(	PUNCT
hassl-846	83	2	2009	2009	NUM
hassl-846	83	3	)	)	PUNCT
hassl-846	83	4	revealed	reveal	VERB
hassl-846	83	5	that	that	SCONJ
hassl-846	83	6	higher	high	ADJ
hassl-846	83	7	standards	standard	NOUN
hassl-846	83	8	of	of	ADP
hassl-846	83	9	living	living	NOUN
hassl-846	83	10	derive	derive	VERB
hassl-846	83	11	more	more	ADJ
hassl-846	83	12	benefit	benefit	NOUN
hassl-846	83	13	from	from	ADP
hassl-846	83	14	technology	technology	NOUN
hassl-846	83	15	and	and	CCONJ
hassl-846	83	16	online	online	ADJ
hassl-846	83	17	request	request	NOUN
hassl-846	83	18	services	service	NOUN
hassl-846	83	19	and	and	CCONJ
hassl-846	83	20	information	information	NOUN
hassl-846	83	21	(	(	PUNCT
hassl-846	83	22	including	include	VERB
hassl-846	83	23	financial	financial	ADJ
hassl-846	83	24	)	)	PUNCT
hassl-846	83	25	through	through	ADP
hassl-846	83	26	the	the	DET
hassl-846	83	27	internet	internet	NOUN
hassl-846	83	28	.	.	PUNCT
hassl-846	84	1	therefore	therefore	ADV
hassl-846	84	2	,	,	PUNCT
hassl-846	84	3	it	it	PRON
hassl-846	84	4	would	would	AUX
hassl-846	84	5	be	be	AUX
hassl-846	84	6	advisable	advisable	ADJ
hassl-846	84	7	for	for	ADP
hassl-846	84	8	local	local	ADJ
hassl-846	84	9	governments	government	NOUN
hassl-846	84	10	providing	provide	VERB
hassl-846	84	11	high	high	ADJ
hassl-846	84	12	levels	level	NOUN
hassl-846	84	13	of	of	ADP
hassl-846	84	14	community	community	NOUN
hassl-846	84	15	welfare	welfare	NOUN
hassl-846	84	16	to	to	PART
hassl-846	84	17	disclose	disclose	VERB
hassl-846	84	18	financial	financial	ADJ
hassl-846	84	19	management	management	NOUN
hassl-846	84	20	information	information	NOUN
hassl-846	84	21	on	on	ADP
hassl-846	84	22	their	their	PRON
hassl-846	84	23	websites	website	NOUN
hassl-846	84	24	.	.	PUNCT
hassl-846	85	1	therefore	therefore	ADV
hassl-846	85	2	,	,	PUNCT
hassl-846	85	3	the	the	DET
hassl-846	85	4	fourth	fourth	ADJ
hassl-846	85	5	hypothesis	hypothesis	NOUN
hassl-846	85	6	in	in	ADP
hassl-846	85	7	this	this	DET
hassl-846	85	8	study	study	NOUN
hassl-846	85	9	is	be	AUX
hassl-846	85	10	:	:	PUNCT
hassl-846	85	11	h4	h4	NOUN
hassl-846	85	12	:	:	PUNCT
hassl-846	85	13	community	community	NOUN
hassl-846	85	14	welfare	welfare	NOUN
hassl-846	85	15	is	be	AUX
hassl-846	85	16	positively	positively	ADV
hassl-846	85	17	associated	associate	VERB
hassl-846	85	18	with	with	ADP
hassl-846	85	19	the	the	DET
hassl-846	85	20	level	level	NOUN
hassl-846	85	21	of	of	ADP
hassl-846	85	22	transparency	transparency	NOUN
hassl-846	85	23	in	in	ADP
hassl-846	85	24	financial	financial	ADJ
hassl-846	85	25	management	management	NOUN
hassl-846	85	26	on	on	ADP
hassl-846	85	27	local	local	ADJ
hassl-846	85	28	government	government	NOUN
hassl-846	85	29	websites	website	NOUN
hassl-846	85	30	.	.	PUNCT
hassl-846	86	1	3	3	X
hassl-846	86	2	.	.	X
hassl-846	86	3	methodology	methodology	NOUN
hassl-846	86	4	3.1	3.1	NUM
hassl-846	86	5	.	.	PUNCT
hassl-846	87	1	population	population	NOUN
hassl-846	87	2	and	and	CCONJ
hassl-846	87	3	sample	sample	VERB
hassl-846	87	4	the	the	DET
hassl-846	87	5	population	population	NOUN
hassl-846	87	6	studied	study	VERB
hassl-846	87	7	in	in	ADP
hassl-846	87	8	this	this	DET
hassl-846	87	9	study	study	NOUN
hassl-846	87	10	consists	consist	VERB
hassl-846	87	11	of	of	ADP
hassl-846	87	12	the	the	DET
hassl-846	87	13	district	district	NOUN
hassl-846	87	14	/	/	SYM
hassl-846	87	15	city	city	NOUN
hassl-846	87	16	governments	government	NOUN
hassl-846	87	17	in	in	ADP
hassl-846	87	18	java	java	PROPN
hassl-846	87	19	,	,	PUNCT
hassl-846	87	20	which	which	PRON
hassl-846	87	21	have	have	VERB
hassl-846	87	22	higher	high	ADJ
hassl-846	87	23	revenue	revenue	NOUN
hassl-846	87	24	and	and	CCONJ
hassl-846	87	25	expenditure	expenditure	NOUN
hassl-846	87	26	realization	realization	NOUN
hassl-846	87	27	than	than	ADP
hassl-846	87	28	other	other	ADJ
hassl-846	87	29	local	local	ADJ
hassl-846	87	30	governments	government	NOUN
hassl-846	87	31	,	,	PUNCT
hassl-846	87	32	more	more	ADV
hassl-846	87	33	prosperous	prosperous	ADJ
hassl-846	87	34	communities	community	NOUN
hassl-846	87	35	,	,	PUNCT
hassl-846	87	36	and	and	CCONJ
hassl-846	87	37	frequent	frequent	ADJ
hassl-846	87	38	internet	internet	NOUN
hassl-846	87	39	access	access	NOUN
hassl-846	87	40	.	.	PUNCT
hassl-846	88	1	a	a	DET
hassl-846	88	2	purposive	purposive	ADJ
hassl-846	88	3	sampling	sampling	NOUN
hassl-846	88	4	method	method	NOUN
hassl-846	88	5	was	be	AUX
hassl-846	88	6	adopted	adopt	VERB
hassl-846	88	7	,	,	PUNCT
hassl-846	88	8	using	use	VERB
hassl-846	88	9	the	the	DET
hassl-846	88	10	following	follow	VERB
hassl-846	88	11	criteria	criterion	NOUN
hassl-846	88	12	:	:	PUNCT
hassl-846	88	13	official	official	ADJ
hassl-846	88	14	website	website	NOUN
hassl-846	88	15	for	for	ADP
hassl-846	88	16	district	district	NOUN
hassl-846	88	17	/	/	SYM
hassl-846	88	18	city	city	NOUN
hassl-846	88	19	government	government	NOUN
hassl-846	88	20	,	,	PUNCT
hassl-846	88	21	accessible	accessible	ADJ
hassl-846	88	22	website	website	NOUN
hassl-846	88	23	,	,	PUNCT
hassl-846	88	24	availability	availability	NOUN
hassl-846	88	25	of	of	ADP
hassl-846	88	26	complete	complete	ADJ
hassl-846	88	27	district	district	NOUN
hassl-846	88	28	/	/	SYM
hassl-846	88	29	city	city	NOUN
hassl-846	88	30	government	government	NOUN
hassl-846	88	31	financial	financial	ADJ
hassl-846	88	32	data	datum	NOUN
hassl-846	88	33	from	from	ADP
hassl-846	88	34	2013	2013	NUM
hassl-846	88	35	to	to	ADP
hassl-846	88	36	2016	2016	NUM
hassl-846	88	37	.	.	PUNCT
hassl-846	89	1	the	the	DET
hassl-846	89	2	final	final	ADJ
hassl-846	89	3	sample	sample	NOUN
hassl-846	89	4	comprised	comprise	VERB
hassl-846	89	5	424	424	NUM
hassl-846	89	6	observations	observation	NOUN
hassl-846	89	7	(	(	PUNCT
hassl-846	89	8	table	table	NOUN
hassl-846	89	9	1	1	NUM
hassl-846	89	10	)	)	PUNCT
hassl-846	89	11	.	.	PUNCT
hassl-846	90	1	table-1	table-1	NUM
hassl-846	90	2	.	.	PUNCT
hassl-846	90	3	sample	sample	NOUN
hassl-846	90	4	selection	selection	NOUN
hassl-846	90	5	summary	summary	NOUN
hassl-846	90	6	.	.	PUNCT
hassl-846	91	1	criteria	criterion	NOUN
hassl-846	91	2	observations	observation	NOUN
hassl-846	91	3	district	district	PROPN
hassl-846	91	4	/	/	SYM
hassl-846	91	5	city	city	NOUN
hassl-846	91	6	governments	government	NOUN
hassl-846	91	7	in	in	ADP
hassl-846	91	8	java	java	PROPN
hassl-846	91	9	113	113	NUM
hassl-846	91	10	district	district	NOUN
hassl-846	91	11	/	/	SYM
hassl-846	91	12	city	city	NOUN
hassl-846	91	13	governments	government	NOUN
hassl-846	91	14	whose	whose	DET
hassl-846	91	15	website	website	NOUN
hassl-846	91	16	is	be	AUX
hassl-846	91	17	inaccessible	inaccessible	ADJ
hassl-846	91	18	(	(	PUNCT
hassl-846	91	19	6	6	NUM
hassl-846	91	20	)	)	PUNCT
hassl-846	91	21	district	district	NOUN
hassl-846	91	22	/	/	SYM
hassl-846	91	23	city	city	NOUN
hassl-846	91	24	governments	government	NOUN
hassl-846	91	25	whose	whose	DET
hassl-846	91	26	financial	financial	ADJ
hassl-846	91	27	data	datum	NOUN
hassl-846	91	28	is	be	AUX
hassl-846	91	29	incomplete	incomplete	ADJ
hassl-846	91	30	(	(	PUNCT
hassl-846	91	31	1	1	X
hassl-846	91	32	)	)	PUNCT
hassl-846	91	33	district	district	NOUN
hassl-846	91	34	/	/	SYM
hassl-846	91	35	city	city	NOUN
hassl-846	91	36	governments	government	NOUN
hassl-846	91	37	observed	observe	VERB
hassl-846	91	38	106	106	NUM
hassl-846	91	39	research	research	NOUN
hassl-846	91	40	year	year	NOUN
hassl-846	91	41	/	/	SYM
hassl-846	91	42	period	period	NOUN
hassl-846	91	43	4	4	NUM
hassl-846	91	44	number	number	NOUN
hassl-846	91	45	of	of	ADP
hassl-846	91	46	research	research	NOUN
hassl-846	91	47	samples	sample	NOUN
hassl-846	91	48	over	over	ADP
hassl-846	91	49	four	four	NUM
hassl-846	91	50	years	year	NOUN
hassl-846	91	51	(	(	PUNCT
hassl-846	91	52	2013–2016	2013–2016	NUM
hassl-846	91	53	)	)	PUNCT
hassl-846	91	54	424	424	NUM
hassl-846	91	55	3.2	3.2	NUM
hassl-846	91	56	.	.	PUNCT
hassl-846	92	1	design	design	VERB
hassl-846	92	2	four	four	NUM
hassl-846	92	3	independent	independent	ADJ
hassl-846	92	4	variables	variable	NOUN
hassl-846	92	5	were	be	AUX
hassl-846	92	6	used	use	VERB
hassl-846	92	7	to	to	PART
hassl-846	92	8	represent	represent	VERB
hassl-846	92	9	the	the	DET
hassl-846	92	10	factors	factor	NOUN
hassl-846	92	11	likely	likely	ADJ
hassl-846	92	12	to	to	PART
hassl-846	92	13	influence	influence	VERB
hassl-846	92	14	the	the	DET
hassl-846	92	15	level	level	NOUN
hassl-846	92	16	of	of	ADP
hassl-846	92	17	transparency	transparency	NOUN
hassl-846	92	18	.	.	PUNCT
hassl-846	93	1	local	local	ADJ
hassl-846	93	2	government	government	NOUN
hassl-846	93	3	size	size	NOUN
hassl-846	93	4	and	and	CCONJ
hassl-846	93	5	expenditure	expenditure	NOUN
hassl-846	93	6	were	be	AUX
hassl-846	93	7	measured	measure	VERB
hassl-846	93	8	by	by	ADP
hassl-846	93	9	the	the	DET
hassl-846	93	10	natural	natural	ADJ
hassl-846	93	11	logarithms	logarithm	NOUN
hassl-846	93	12	of	of	ADP
hassl-846	93	13	total	total	ADJ
hassl-846	93	14	assets	asset	NOUN
hassl-846	93	15	(	(	PUNCT
hassl-846	93	16	medina	medina	PROPN
hassl-846	93	17	(	(	PUNCT
hassl-846	93	18	2012	2012	NUM
hassl-846	93	19	)	)	PUNCT
hassl-846	93	20	;	;	PUNCT
hassl-846	93	21	puspita	puspita	NOUN
hassl-846	93	22	and	and	CCONJ
hassl-846	93	23	martani	martani	PROPN
hassl-846	93	24	(	(	PUNCT
hassl-846	93	25	2012	2012	NUM
hassl-846	93	26	)	)	PUNCT
hassl-846	93	27	;	;	PUNCT
hassl-846	93	28	chusna	chusna	NOUN
hassl-846	93	29	(	(	PUNCT
hassl-846	93	30	2016	2016	NUM
hassl-846	93	31	)	)	PUNCT
hassl-846	93	32	;	;	PUNCT
hassl-846	93	33	nainggolan	nainggolan	PROPN
hassl-846	93	34	and	and	CCONJ
hassl-846	93	35	purwanti	purwanti	PROPN
hassl-846	93	36	(	(	PUNCT
hassl-846	93	37	2016	2016	NUM
hassl-846	93	38	)	)	PUNCT
hassl-846	93	39	and	and	CCONJ
hassl-846	93	40	the	the	DET
hassl-846	93	41	number	number	NOUN
hassl-846	93	42	of	of	ADP
hassl-846	93	43	unrecoverable	unrecoverable	ADJ
hassl-846	93	44	expendses	expendse	NOUN
hassl-846	93	45	from	from	ADP
hassl-846	93	46	the	the	DET
hassl-846	93	47	general	general	ADJ
hassl-846	93	48	cash	cash	NOUN
hassl-846	93	49	account	account	NOUN
hassl-846	93	50	,	,	PUNCT
hassl-846	93	51	respectively	respectively	ADV
hassl-846	93	52	.	.	PUNCT
hassl-846	94	1	the	the	DET
hassl-846	94	2	level	level	NOUN
hassl-846	94	3	of	of	ADP
hassl-846	94	4	local	local	ADJ
hassl-846	94	5	government	government	NOUN
hassl-846	94	6	dependence	dependence	NOUN
hassl-846	94	7	on	on	ADP
hassl-846	94	8	the	the	DET
hassl-846	94	9	central	central	ADJ
hassl-846	94	10	government	government	NOUN
hassl-846	94	11	was	be	AUX
hassl-846	94	12	measured	measure	VERB
hassl-846	94	13	by	by	ADP
hassl-846	94	14	dividing	divide	VERB
hassl-846	94	15	the	the	DET
hassl-846	94	16	realization	realization	NOUN
hassl-846	94	17	value	value	NOUN
hassl-846	94	18	of	of	ADP
hassl-846	94	19	dau	dau	NOUN
hassl-846	94	20	by	by	ADP
hassl-846	94	21	the	the	DET
hassl-846	94	22	total	total	ADJ
hassl-846	94	23	regional	regional	ADJ
hassl-846	94	24	income	income	NOUN
hassl-846	94	25	,	,	PUNCT
hassl-846	94	26	while	while	SCONJ
hassl-846	94	27	community	community	NOUN
hassl-846	94	28	welfare	welfare	NOUN
hassl-846	94	29	was	be	AUX
hassl-846	94	30	measured	measure	VERB
hassl-846	94	31	by	by	ADP
hassl-846	94	32	per	per	ADP
hassl-846	94	33	capita	capita	X
hassl-846	94	34	income	income	NOUN
hassl-846	94	35	(	(	PUNCT
hassl-846	94	36	batafor	batafor	PROPN
hassl-846	94	37	(	(	PUNCT
hassl-846	94	38	2011	2011	NUM
hassl-846	94	39	)	)	PUNCT
hassl-846	94	40	.	.	PUNCT
hassl-846	95	1	the	the	DET
hassl-846	95	2	level	level	NOUN
hassl-846	95	3	of	of	ADP
hassl-846	95	4	transparency	transparency	NOUN
hassl-846	95	5	was	be	AUX
hassl-846	95	6	the	the	DET
hassl-846	95	7	dependent	dependent	ADJ
hassl-846	95	8	variable	variable	NOUN
hassl-846	95	9	in	in	ADP
hassl-846	95	10	this	this	DET
hassl-846	95	11	study	study	NOUN
hassl-846	95	12	:	:	PUNCT
hassl-846	95	13	transparency	transparency	NOUN
hassl-846	95	14	in	in	ADP
hassl-846	95	15	regional	regional	ADJ
hassl-846	95	16	financial	financial	ADJ
hassl-846	95	17	management	management	NOUN
hassl-846	95	18	was	be	AUX
hassl-846	95	19	indicated	indicate	VERB
hassl-846	95	20	by	by	ADP
hassl-846	95	21	the	the	DET
hassl-846	95	22	disclosure	disclosure	NOUN
hassl-846	95	23	and	and	CCONJ
hassl-846	95	24	availability	availability	NOUN
hassl-846	95	25	of	of	ADP
hassl-846	95	26	regional	regional	ADJ
hassl-846	95	27	financial	financial	ADJ
hassl-846	95	28	information	information	NOUN
hassl-846	95	29	at	at	ADP
hassl-846	95	30	the	the	DET
hassl-846	95	31	planning	planning	NOUN
hassl-846	95	32	,	,	PUNCT
hassl-846	95	33	implementation	implementation	NOUN
hassl-846	95	34	,	,	PUNCT
hassl-846	95	35	and	and	CCONJ
hassl-846	95	36	reporting	report	VERB
hassl-846	95	37	stages	stage	NOUN
hassl-846	95	38	on	on	ADP
hassl-846	95	39	district	district	NOUN
hassl-846	95	40	/	/	SYM
hassl-846	95	41	city	city	NOUN
hassl-846	95	42	government	government	NOUN
hassl-846	95	43	websites	website	NOUN
hassl-846	95	44	,	,	PUNCT
hassl-846	95	45	and	and	CCONJ
hassl-846	95	46	others	other	NOUN
hassl-846	95	47	,	,	PUNCT
hassl-846	95	48	for	for	ADP
hassl-846	95	49	the	the	DET
hassl-846	95	50	2013	2013	NUM
hassl-846	95	51	,	,	PUNCT
hassl-846	95	52	2014	2014	NUM
hassl-846	95	53	,	,	PUNCT
hassl-846	95	54	2015	2015	NUM
hassl-846	95	55	,	,	PUNCT
hassl-846	95	56	and	and	CCONJ
hassl-846	95	57	2016	2016	NUM
hassl-846	95	58	fiscal	fiscal	ADJ
hassl-846	95	59	years	year	NOUN
hassl-846	95	60	.	.	PUNCT
hassl-846	96	1	therefore	therefore	ADV
hassl-846	96	2	,	,	PUNCT
hassl-846	96	3	this	this	DET
hassl-846	96	4	study	study	NOUN
hassl-846	96	5	used	use	VERB
hassl-846	96	6	an	an	DET
hassl-846	96	7	amended	amend	VERB
hassl-846	96	8	version	version	NOUN
hassl-846	96	9	of	of	ADP
hassl-846	96	10	those	those	DET
hassl-846	96	11	indicators	indicator	NOUN
hassl-846	96	12	adopted	adopt	VERB
hassl-846	96	13	by	by	ADP
hassl-846	96	14	adriana	adriana	PROPN
hassl-846	96	15	and	and	CCONJ
hassl-846	96	16	ritonga	ritonga	PROPN
hassl-846	96	17	(	(	PUNCT
hassl-846	96	18	2018	2018	NUM
hassl-846	96	19	)	)	PUNCT
hassl-846	96	20	,	,	PUNCT
hassl-846	96	21	which	which	PRON
hassl-846	96	22	were	be	AUX
hassl-846	96	23	originally	originally	ADV
hassl-846	96	24	developed	develop	VERB
hassl-846	96	25	by	by	ADP
hassl-846	96	26	huawei	huawei	PROPN
hassl-846	96	27	(	(	PUNCT
hassl-846	96	28	2016	2016	NUM
hassl-846	96	29	)	)	PUNCT
hassl-846	96	30	.	.	PUNCT
hassl-846	97	1	the	the	DET
hassl-846	97	2	amendments	amendment	NOUN
hassl-846	97	3	included	include	VERB
hassl-846	97	4	:	:	PUNCT
hassl-846	97	5	humanities	humanity	NOUN
hassl-846	97	6	and	and	CCONJ
hassl-846	97	7	social	social	ADJ
hassl-846	97	8	sciences	science	NOUN
hassl-846	97	9	letters	letter	NOUN
hassl-846	97	10	,	,	PUNCT
hassl-846	97	11	2020	2020	NUM
hassl-846	97	12	,	,	PUNCT
hassl-846	97	13	8(2	8(2	NUM
hassl-846	97	14	):	):	PUNCT
hassl-846	97	15	145	145	NUM
hassl-846	97	16	-	-	SYM
hassl-846	97	17	155	155	NUM
hassl-846	97	18	149	149	NUM
hassl-846	97	19	©	©	PROPN
hassl-846	97	20	2020	2020	NUM
hassl-846	97	21	conscientia	conscientia	PROPN
hassl-846	97	22	beam	beam	PROPN
hassl-846	97	23	.	.	PUNCT
hassl-846	98	1	all	all	DET
hassl-846	98	2	rights	right	NOUN
hassl-846	98	3	reserved	reserve	VERB
hassl-846	98	4	.	.	PUNCT
hassl-846	99	1	a.	a.	NOUN
hassl-846	99	2	additions	addition	NOUN
hassl-846	99	3	to	to	ADP
hassl-846	99	4	the	the	DET
hassl-846	99	5	budget	budget	NOUN
hassl-846	99	6	surplus	surplus	NOUN
hassl-846	99	7	changes	change	NOUN
hassl-846	99	8	and	and	CCONJ
hassl-846	99	9	operational	operational	ADJ
hassl-846	99	10	reports	report	NOUN
hassl-846	99	11	,	,	PUNCT
hassl-846	99	12	and	and	CCONJ
hassl-846	99	13	equity	equity	NOUN
hassl-846	99	14	report	report	NOUN
hassl-846	99	15	change	change	NOUN
hassl-846	99	16	in	in	ADP
hassl-846	99	17	relation	relation	NOUN
hassl-846	99	18	to	to	ADP
hassl-846	99	19	transparency	transparency	NOUN
hassl-846	99	20	levels	level	NOUN
hassl-846	99	21	in	in	ADP
hassl-846	99	22	2015	2015	NUM
hassl-846	99	23	and	and	CCONJ
hassl-846	99	24	2016	2016	NUM
hassl-846	99	25	,	,	PUNCT
hassl-846	99	26	as	as	SCONJ
hassl-846	99	27	regulated	regulate	VERB
hassl-846	99	28	by	by	ADP
hassl-846	99	29	government	government	NOUN
hassl-846	99	30	regulation	regulation	NOUN
hassl-846	99	31	no	no	INTJ
hassl-846	99	32	.	.	PUNCT
hassl-846	100	1	71/2010	71/2010	NOUN
hassl-846	100	2	on	on	ADP
hassl-846	100	3	―government	―government	PROPN
hassl-846	100	4	accounting	accounting	PROPN
hassl-846	100	5	standards‖.	standards‖.	PROPN
hassl-846	100	6	b.	b.	PROPN
hassl-846	100	7	combining	combine	VERB
hassl-846	100	8	the	the	DET
hassl-846	100	9	budget	budget	NOUN
hassl-846	100	10	realization	realization	NOUN
hassl-846	100	11	reports	report	NOUN
hassl-846	100	12	for	for	SCONJ
hassl-846	100	13	all	all	DET
hassl-846	100	14	local	local	ADJ
hassl-846	100	15	government	government	NOUN
hassl-846	100	16	work	work	NOUN
hassl-846	100	17	units	unit	NOUN
hassl-846	100	18	(	(	PUNCT
hassl-846	100	19	skpd	skpd	VERB
hassl-846	100	20	)	)	PUNCT
hassl-846	100	21	and	and	CCONJ
hassl-846	100	22	regional	regional	ADJ
hassl-846	100	23	financial	financial	ADJ
hassl-846	100	24	information	information	NOUN
hassl-846	100	25	officer	officer	NOUN
hassl-846	100	26	(	(	PUNCT
hassl-846	100	27	ppkd	ppkd	PROPN
hassl-846	100	28	)	)	PUNCT
hassl-846	100	29	into	into	ADP
hassl-846	100	30	local	local	ADJ
hassl-846	100	31	government	government	NOUN
hassl-846	100	32	budget	budget	NOUN
hassl-846	100	33	realization	realization	NOUN
hassl-846	100	34	reports	report	NOUN
hassl-846	100	35	to	to	PART
hassl-846	100	36	facilitate	facilitate	VERB
hassl-846	100	37	assessment	assessment	NOUN
hassl-846	100	38	.	.	PUNCT
hassl-846	101	1	c.	c.	NOUN
hassl-846	101	2	excluding	exclude	VERB
hassl-846	101	3	the	the	DET
hassl-846	101	4	regional	regional	ADJ
hassl-846	101	5	head	head	NOUN
hassl-846	101	6	regulations	regulation	NOUN
hassl-846	101	7	in	in	ADP
hassl-846	101	8	relation	relation	NOUN
hassl-846	101	9	to	to	ADP
hassl-846	101	10	accounting	accounting	NOUN
hassl-846	101	11	policy	policy	NOUN
hassl-846	101	12	due	due	ADP
hassl-846	101	13	to	to	ADP
hassl-846	101	14	the	the	DET
hassl-846	101	15	regulations	regulation	NOUN
hassl-846	101	16	not	not	PART
hassl-846	101	17	being	be	AUX
hassl-846	101	18	a	a	DET
hassl-846	101	19	routine	routine	ADJ
hassl-846	101	20	annual	annual	ADJ
hassl-846	101	21	document	document	NOUN
hassl-846	101	22	.	.	PUNCT
hassl-846	102	1	each	each	PRON
hassl-846	102	2	of	of	ADP
hassl-846	102	3	the	the	DET
hassl-846	102	4	three	three	NUM
hassl-846	102	5	regional	regional	ADJ
hassl-846	102	6	financial	financial	ADJ
hassl-846	102	7	management	management	NOUN
hassl-846	102	8	stages	stage	NOUN
hassl-846	102	9	comprise	comprise	VERB
hassl-846	102	10	indicators	indicator	NOUN
hassl-846	102	11	(	(	PUNCT
hassl-846	102	12	shown	show	VERB
hassl-846	102	13	in	in	ADP
hassl-846	102	14	appendix	appendix	PROPN
hassl-846	102	15	i	i	PRON
hassl-846	102	16	)	)	PUNCT
hassl-846	102	17	that	that	PRON
hassl-846	102	18	are	be	AUX
hassl-846	102	19	measured	measure	VERB
hassl-846	102	20	against	against	ADP
hassl-846	102	21	availability	availability	NOUN
hassl-846	102	22	and	and	CCONJ
hassl-846	102	23	accessibility	accessibility	NOUN
hassl-846	102	24	criteria	criterion	NOUN
hassl-846	102	25	.	.	PUNCT
hassl-846	103	1	availability	availability	NOUN
hassl-846	103	2	refers	refer	VERB
hassl-846	103	3	to	to	ADP
hassl-846	103	4	the	the	DET
hassl-846	103	5	presence	presence	NOUN
hassl-846	103	6	of	of	ADP
hassl-846	103	7	links	link	NOUN
hassl-846	103	8	from	from	ADP
hassl-846	103	9	the	the	DET
hassl-846	103	10	indicators	indicator	NOUN
hassl-846	103	11	to	to	ADP
hassl-846	103	12	and	and	CCONJ
hassl-846	103	13	download	download	VERB
hassl-846	103	14	options	option	NOUN
hassl-846	103	15	for	for	ADP
hassl-846	103	16	relevant	relevant	ADJ
hassl-846	103	17	information	information	NOUN
hassl-846	103	18	on	on	ADP
hassl-846	103	19	the	the	DET
hassl-846	103	20	website	website	NOUN
hassl-846	103	21	,	,	PUNCT
hassl-846	103	22	while	while	SCONJ
hassl-846	103	23	accessibility	accessibility	NOUN
hassl-846	103	24	refers	refer	VERB
hassl-846	103	25	to	to	ADP
hassl-846	103	26	the	the	DET
hassl-846	103	27	ability	ability	NOUN
hassl-846	103	28	for	for	SCONJ
hassl-846	103	29	financial	financial	ADJ
hassl-846	103	30	information	information	NOUN
hassl-846	103	31	to	to	PART
hassl-846	103	32	be	be	AUX
hassl-846	103	33	easily	easily	ADV
hassl-846	103	34	read	read	VERB
hassl-846	103	35	and	and	CCONJ
hassl-846	103	36	downloaded	download	VERB
hassl-846	103	37	by	by	ADP
hassl-846	103	38	the	the	DET
hassl-846	103	39	public	public	NOUN
hassl-846	103	40	.	.	PUNCT
hassl-846	104	1	each	each	DET
hassl-846	104	2	transparency	transparency	NOUN
hassl-846	104	3	indicator	indicator	NOUN
hassl-846	104	4	was	be	AUX
hassl-846	104	5	measured	measure	VERB
hassl-846	104	6	using	use	VERB
hassl-846	104	7	a	a	DET
hassl-846	104	8	dichotomous	dichotomous	ADJ
hassl-846	104	9	score	score	NOUN
hassl-846	104	10	:	:	PUNCT
hassl-846	104	11	if	if	SCONJ
hassl-846	104	12	an	an	DET
hassl-846	104	13	indicator	indicator	NOUN
hassl-846	104	14	is	be	AUX
hassl-846	104	15	available	available	ADJ
hassl-846	104	16	and	and	CCONJ
hassl-846	104	17	accessible	accessible	ADJ
hassl-846	104	18	,	,	PUNCT
hassl-846	104	19	it	it	PRON
hassl-846	104	20	is	be	AUX
hassl-846	104	21	assigned	assign	VERB
hassl-846	104	22	a	a	DET
hassl-846	104	23	score	score	NOUN
hassl-846	104	24	of	of	ADP
hassl-846	104	25	1	1	NUM
hassl-846	104	26	for	for	ADP
hassl-846	104	27	each	each	DET
hassl-846	104	28	criterion	criterion	NOUN
hassl-846	104	29	;	;	PUNCT
hassl-846	104	30	if	if	SCONJ
hassl-846	104	31	it	it	PRON
hassl-846	104	32	is	be	AUX
hassl-846	104	33	unavailable	unavailable	ADJ
hassl-846	104	34	and	and	CCONJ
hassl-846	104	35	inaccessible	inaccessible	ADJ
hassl-846	104	36	,	,	PUNCT
hassl-846	104	37	each	each	PRON
hassl-846	104	38	is	be	AUX
hassl-846	104	39	given	give	VERB
hassl-846	104	40	a	a	DET
hassl-846	104	41	score	score	NOUN
hassl-846	104	42	of	of	ADP
hassl-846	104	43	0	0	NUM
hassl-846	104	44	.	.	PUNCT
hassl-846	105	1	each	each	DET
hassl-846	105	2	score	score	NOUN
hassl-846	105	3	is	be	AUX
hassl-846	105	4	then	then	ADV
hassl-846	105	5	multiplied	multiply	VERB
hassl-846	105	6	by	by	ADP
hassl-846	105	7	the	the	DET
hassl-846	105	8	weight	weight	NOUN
hassl-846	105	9	for	for	ADP
hassl-846	105	10	each	each	DET
hassl-846	105	11	criterion	criterion	NOUN
hassl-846	105	12	,	,	PUNCT
hassl-846	105	13	both	both	PRON
hassl-846	105	14	of	of	ADP
hassl-846	105	15	which	which	PRON
hassl-846	105	16	carry	carry	VERB
hassl-846	105	17	the	the	DET
hassl-846	105	18	same	same	ADJ
hassl-846	105	19	weight	weight	NOUN
hassl-846	105	20	of	of	ADP
hassl-846	105	21	0.5	0.5	NUM
hassl-846	105	22	:	:	PUNCT
hassl-846	105	23	if	if	SCONJ
hassl-846	105	24	an	an	DET
hassl-846	105	25	indicator	indicator	NOUN
hassl-846	105	26	is	be	AUX
hassl-846	105	27	available	available	ADJ
hassl-846	105	28	but	but	CCONJ
hassl-846	105	29	inaccessible	inaccessible	ADJ
hassl-846	105	30	,	,	PUNCT
hassl-846	105	31	it	it	PRON
hassl-846	105	32	is	be	AUX
hassl-846	105	33	only	only	ADV
hassl-846	105	34	scored	score	VERB
hassl-846	105	35	as	as	ADP
hassl-846	105	36	0.5	0.5	NUM
hassl-846	105	37	.	.	PUNCT
hassl-846	106	1	finally	finally	ADV
hassl-846	106	2	,	,	PUNCT
hassl-846	106	3	the	the	DET
hassl-846	106	4	scores	score	NOUN
hassl-846	106	5	for	for	ADP
hassl-846	106	6	each	each	DET
hassl-846	106	7	indicator	indicator	NOUN
hassl-846	106	8	are	be	AUX
hassl-846	106	9	added	add	VERB
hassl-846	106	10	together	together	ADV
hassl-846	106	11	to	to	PART
hassl-846	106	12	obtain	obtain	VERB
hassl-846	106	13	an	an	DET
hassl-846	106	14	overall	overall	ADJ
hassl-846	106	15	score	score	NOUN
hassl-846	106	16	,	,	PUNCT
hassl-846	106	17	which	which	PRON
hassl-846	106	18	is	be	AUX
hassl-846	106	19	then	then	ADV
hassl-846	106	20	divided	divide	VERB
hassl-846	106	21	by	by	ADP
hassl-846	106	22	the	the	DET
hassl-846	106	23	expected	expect	VERB
hassl-846	106	24	total	total	ADJ
hassl-846	106	25	score	score	NOUN
hassl-846	106	26	to	to	PART
hassl-846	106	27	generate	generate	VERB
hassl-846	106	28	a	a	DET
hassl-846	106	29	value	value	NOUN
hassl-846	106	30	for	for	ADP
hassl-846	106	31	the	the	DET
hassl-846	106	32	transparency	transparency	NOUN
hassl-846	106	33	variable	variable	NOUN
hassl-846	106	34	.	.	PUNCT
hassl-846	107	1	the	the	DET
hassl-846	107	2	regression	regression	NOUN
hassl-846	107	3	model	model	NOUN
hassl-846	107	4	tested	test	VERB
hassl-846	107	5	in	in	ADP
hassl-846	107	6	this	this	DET
hassl-846	107	7	study	study	NOUN
hassl-846	107	8	was	be	AUX
hassl-846	107	9	as	as	SCONJ
hassl-846	107	10	follows	follow	VERB
hassl-846	107	11	:	:	PUNCT
hassl-846	108	1	rfmti	rfmti	NOUN
hassl-846	108	2	,	,	PUNCT
hassl-846	108	3	t	t	NOUN
hassl-846	108	4	=	=	SYM
hassl-846	108	5	α0	α0	PROPN
hassl-846	108	6	+	+	CCONJ
hassl-846	108	7	β1lgsi	β1lgsi	NUM
hassl-846	108	8	,	,	PUNCT
hassl-846	108	9	t	t	PROPN
hassl-846	108	10	+	+	CCONJ
hassl-846	108	11	β2lgei	β2lgei	PROPN
hassl-846	108	12	,	,	PUNCT
hassl-846	108	13	t	t	PROPN
hassl-846	108	14	+	+	NUM
hassl-846	108	15	β3lgdi	β3lgdi	PROPN
hassl-846	108	16	,	,	PUNCT
hassl-846	108	17	t	t	NOUN
hassl-846	108	18	+	+	CCONJ
hassl-846	108	19	β4cwi	β4cwi	PROPN
hassl-846	108	20	,	,	PUNCT
hassl-846	108	21	t	t	PROPN
hassl-846	108	22	+	+	CCONJ
hassl-846	108	23	ɛi	ɛi	PROPN
hassl-846	108	24	,	,	PUNCT
hassl-846	108	25	t	t	NOUN
hassl-846	108	26	where	where	SCONJ
hassl-846	108	27	,	,	PUNCT
hassl-846	108	28	rfmti	rfmti	PROPN
hassl-846	108	29	,	,	PUNCT
hassl-846	108	30	t	t	PROPN
hassl-846	108	31	,	,	PUNCT
hassl-846	108	32	=	=	SYM
hassl-846	108	33	regional	regional	ADJ
hassl-846	108	34	financial	financial	ADJ
hassl-846	108	35	management	management	NOUN
hassl-846	108	36	transparency	transparency	NOUN
hassl-846	108	37	.	.	PUNCT
hassl-846	109	1	lgsi	lgsi	ADJ
hassl-846	109	2	,	,	PUNCT
hassl-846	109	3	t	t	PROPN
hassl-846	109	4	,	,	PUNCT
hassl-846	109	5	=	=	SYM
hassl-846	109	6	local	local	ADJ
hassl-846	109	7	government	government	NOUN
hassl-846	109	8	size	size	NOUN
hassl-846	109	9	.	.	PUNCT
hassl-846	110	1	lgei	lgei	PROPN
hassl-846	110	2	,	,	PUNCT
hassl-846	110	3	t	t	PROPN
hassl-846	110	4	,	,	PUNCT
hassl-846	110	5	=	=	SYM
hassl-846	110	6	local	local	ADJ
hassl-846	110	7	government	government	NOUN
hassl-846	110	8	expenditure	expenditure	NOUN
hassl-846	110	9	.	.	PUNCT
hassl-846	111	1	lgdi	lgdi	PROPN
hassl-846	111	2	,	,	PUNCT
hassl-846	111	3	t	t	PROPN
hassl-846	111	4	,	,	PUNCT
hassl-846	111	5	=	=	SYM
hassl-846	111	6	local	local	ADJ
hassl-846	111	7	government	government	NOUN
hassl-846	111	8	dependence	dependence	NOUN
hassl-846	111	9	.	.	PUNCT
hassl-846	112	1	cwi	cwi	NOUN
hassl-846	112	2	,	,	PUNCT
hassl-846	112	3	t	t	PROPN
hassl-846	112	4	,	,	PUNCT
hassl-846	112	5	=	=	PUNCT
hassl-846	112	6	community	community	NOUN
hassl-846	112	7	welfare	welfare	NOUN
hassl-846	112	8	.	.	PUNCT
hassl-846	113	1	4	4	X
hassl-846	113	2	.	.	NOUN
hassl-846	113	3	results	result	NOUN
hassl-846	113	4	and	and	CCONJ
hassl-846	113	5	discussion	discussion	NOUN
hassl-846	113	6	4.1	4.1	NUM
hassl-846	113	7	.	.	PUNCT
hassl-846	113	8	results	result	VERB
hassl-846	113	9	the	the	DET
hassl-846	113	10	descriptive	descriptive	ADJ
hassl-846	113	11	statistics	statistic	NOUN
hassl-846	113	12	for	for	ADP
hassl-846	113	13	each	each	DET
hassl-846	113	14	variable	variable	NOUN
hassl-846	113	15	are	be	AUX
hassl-846	113	16	shown	show	VERB
hassl-846	113	17	in	in	ADP
hassl-846	113	18	table	table	NOUN
hassl-846	113	19	2	2	NUM
hassl-846	113	20	.	.	PUNCT
hassl-846	114	1	in	in	ADP
hassl-846	114	2	java	java	PROPN
hassl-846	114	3	,	,	PUNCT
hassl-846	114	4	the	the	DET
hassl-846	114	5	average	average	ADJ
hassl-846	114	6	level	level	NOUN
hassl-846	114	7	of	of	ADP
hassl-846	114	8	district	district	NOUN
hassl-846	114	9	/	/	SYM
hassl-846	114	10	city	city	NOUN
hassl-846	114	11	government	government	NOUN
hassl-846	114	12	transparency	transparency	NOUN
hassl-846	114	13	in	in	ADP
hassl-846	114	14	regional	regional	ADJ
hassl-846	114	15	financial	financial	ADJ
hassl-846	114	16	management	management	NOUN
hassl-846	114	17	from	from	ADP
hassl-846	114	18	2013	2013	NUM
hassl-846	114	19	to	to	ADP
hassl-846	114	20	2016	2016	NUM
hassl-846	114	21	was	be	AUX
hassl-846	114	22	24.76	24.76	NUM
hassl-846	114	23	%	%	NOUN
hassl-846	114	24	,	,	PUNCT
hassl-846	114	25	which	which	PRON
hassl-846	114	26	is	be	AUX
hassl-846	114	27	higher	high	ADJ
hassl-846	114	28	than	than	ADP
hassl-846	114	29	the	the	DET
hassl-846	114	30	20	20	NUM
hassl-846	114	31	%	%	NOUN
hassl-846	114	32	reported	report	VERB
hassl-846	114	33	in	in	ADP
hassl-846	114	34	previous	previous	ADJ
hassl-846	114	35	studies	study	NOUN
hassl-846	114	36	.	.	PUNCT
hassl-846	115	1	however	however	ADV
hassl-846	115	2	,	,	PUNCT
hassl-846	115	3	despite	despite	SCONJ
hassl-846	115	4	the	the	DET
hassl-846	115	5	minister	minister	NOUN
hassl-846	115	6	of	of	ADP
hassl-846	115	7	home	home	NOUN
hassl-846	115	8	affairs	affair	NOUN
hassl-846	115	9	instruction	instruction	NOUN
hassl-846	115	10	no	no	INTJ
hassl-846	115	11	.	.	PUNCT
hassl-846	115	12	188.52/1797	188.52/1797	NUM
hassl-846	115	13	/	/	SYM
hassl-846	115	14	sj/2012	sj/2012	NOUN
hassl-846	115	15	mandating	mandate	VERB
hassl-846	115	16	regents	regent	NOUN
hassl-846	115	17	/	/	SYM
hassl-846	115	18	mayors	mayor	NOUN
hassl-846	115	19	to	to	PART
hassl-846	115	20	publish	publish	VERB
hassl-846	115	21	budget	budget	NOUN
hassl-846	115	22	management	management	NOUN
hassl-846	115	23	documents	document	NOUN
hassl-846	115	24	no	no	ADV
hassl-846	115	25	later	later	ADV
hassl-846	115	26	than	than	ADP
hassl-846	115	27	june	june	PROPN
hassl-846	115	28	15	15	NUM
hassl-846	115	29	,	,	PUNCT
hassl-846	115	30	2012	2012	NUM
hassl-846	115	31	,	,	PUNCT
hassl-846	115	32	the	the	DET
hassl-846	115	33	lowest	low	ADJ
hassl-846	115	34	transparency	transparency	NOUN
hassl-846	115	35	level	level	NOUN
hassl-846	115	36	of	of	ADP
hassl-846	115	37	0	0	NUM
hassl-846	115	38	%	%	NOUN
hassl-846	115	39	indicates	indicate	VERB
hassl-846	115	40	that	that	SCONJ
hassl-846	115	41	some	some	DET
hassl-846	115	42	local	local	ADJ
hassl-846	115	43	governments	government	NOUN
hassl-846	115	44	have	have	AUX
hassl-846	115	45	not	not	PART
hassl-846	115	46	yet	yet	ADV
hassl-846	115	47	published	publish	VERB
hassl-846	115	48	the	the	DET
hassl-846	115	49	relevant	relevant	ADJ
hassl-846	115	50	information	information	NOUN
hassl-846	115	51	on	on	ADP
hassl-846	115	52	their	their	PRON
hassl-846	115	53	websites	website	NOUN
hassl-846	115	54	.	.	PUNCT
hassl-846	116	1	over	over	ADP
hassl-846	116	2	the	the	DET
hassl-846	116	3	same	same	ADJ
hassl-846	116	4	four	four	NUM
hassl-846	116	5	-	-	PUNCT
hassl-846	116	6	year	year	NOUN
hassl-846	116	7	period	period	NOUN
hassl-846	116	8	,	,	PUNCT
hassl-846	116	9	the	the	DET
hassl-846	116	10	average	average	ADJ
hassl-846	116	11	size	size	NOUN
hassl-846	116	12	for	for	ADP
hassl-846	116	13	local	local	ADJ
hassl-846	116	14	governments	government	NOUN
hassl-846	116	15	in	in	ADP
hassl-846	116	16	java	java	PROPN
hassl-846	116	17	was	be	AUX
hassl-846	116	18	28.87	28.87	NUM
hassl-846	116	19	,	,	PUNCT
hassl-846	116	20	and	and	CCONJ
hassl-846	116	21	with	with	ADP
hassl-846	116	22	the	the	DET
hassl-846	116	23	median	median	ADJ
hassl-846	116	24	value	value	NOUN
hassl-846	116	25	being	be	AUX
hassl-846	116	26	28.74	28.74	NUM
hassl-846	116	27	,	,	PUNCT
hassl-846	116	28	most	most	ADJ
hassl-846	116	29	appear	appear	VERB
hassl-846	116	30	to	to	PART
hassl-846	116	31	be	be	AUX
hassl-846	116	32	of	of	ADP
hassl-846	116	33	an	an	DET
hassl-846	116	34	average	average	ADJ
hassl-846	116	35	size	size	NOUN
hassl-846	116	36	.	.	PUNCT
hassl-846	117	1	similarly	similarly	ADV
hassl-846	117	2	,	,	PUNCT
hassl-846	117	3	with	with	ADP
hassl-846	117	4	a	a	DET
hassl-846	117	5	median	median	ADJ
hassl-846	117	6	value	value	NOUN
hassl-846	117	7	of	of	ADP
hassl-846	117	8	28.21	28.21	NUM
hassl-846	117	9	,	,	PUNCT
hassl-846	117	10	most	most	ADJ
hassl-846	117	11	local	local	ADJ
hassl-846	117	12	governments	government	NOUN
hassl-846	117	13	disclosed	disclose	VERB
hassl-846	117	14	average	average	ADJ
hassl-846	117	15	expenditures	expenditure	NOUN
hassl-846	117	16	of	of	ADP
hassl-846	117	17	28.20	28.20	NUM
hassl-846	117	18	.	.	PUNCT
hassl-846	118	1	the	the	DET
hassl-846	118	2	level	level	NOUN
hassl-846	118	3	of	of	ADP
hassl-846	118	4	local	local	ADJ
hassl-846	118	5	government	government	NOUN
hassl-846	118	6	dependence	dependence	NOUN
hassl-846	118	7	on	on	ADP
hassl-846	118	8	central	central	ADJ
hassl-846	118	9	government	government	NOUN
hassl-846	118	10	between	between	ADP
hassl-846	118	11	2013	2013	NUM
hassl-846	118	12	and	and	CCONJ
hassl-846	118	13	2016	2016	NUM
hassl-846	118	14	was	be	AUX
hassl-846	118	15	on	on	ADP
hassl-846	118	16	average	average	ADJ
hassl-846	118	17	49.48	49.48	NUM
hassl-846	118	18	%	%	NOUN
hassl-846	118	19	;	;	PUNCT
hassl-846	118	20	however	however	ADV
hassl-846	118	21	,	,	PUNCT
hassl-846	118	22	the	the	DET
hassl-846	118	23	51.21	51.21	NUM
hassl-846	118	24	%	%	NOUN
hassl-846	118	25	median	median	ADJ
hassl-846	118	26	value	value	NOUN
hassl-846	118	27	indicated	indicate	VERB
hassl-846	118	28	that	that	SCONJ
hassl-846	118	29	most	most	ADJ
hassl-846	118	30	still	still	ADV
hassl-846	118	31	required	require	VERB
hassl-846	118	32	central	central	ADJ
hassl-846	118	33	funding	funding	NOUN
hassl-846	118	34	as	as	ADP
hassl-846	118	35	a	a	DET
hassl-846	118	36	source	source	NOUN
hassl-846	118	37	of	of	ADP
hassl-846	118	38	regional	regional	ADJ
hassl-846	118	39	income	income	NOUN
hassl-846	118	40	.	.	PUNCT
hassl-846	119	1	the	the	DET
hassl-846	119	2	average	average	ADJ
hassl-846	119	3	per	per	ADP
hassl-846	119	4	capita	capita	X
hassl-846	119	5	income	income	NOUN
hassl-846	119	6	during	during	ADP
hassl-846	119	7	this	this	DET
hassl-846	119	8	period	period	NOUN
hassl-846	119	9	amounted	amount	VERB
hassl-846	119	10	to	to	ADP
hassl-846	119	11	36.18	36.18	NUM
hassl-846	119	12	million	million	NUM
hassl-846	119	13	rupiahs	rupiah	NOUN
hassl-846	119	14	,	,	PUNCT
hassl-846	119	15	but	but	CCONJ
hassl-846	119	16	again	again	ADV
hassl-846	119	17	the	the	DET
hassl-846	119	18	median	median	NOUN
hassl-846	119	19	of	of	ADP
hassl-846	119	20	23.86	23.86	NUM
hassl-846	119	21	million	million	NUM
hassl-846	119	22	rupiahs	rupiah	NOUN
hassl-846	119	23	revealed	reveal	VERB
hassl-846	119	24	that	that	SCONJ
hassl-846	119	25	for	for	ADP
hassl-846	119	26	people	people	NOUN
hassl-846	119	27	in	in	ADP
hassl-846	119	28	java	java	PROPN
hassl-846	119	29	,	,	PUNCT
hassl-846	119	30	their	their	PRON
hassl-846	119	31	income	income	NOUN
hassl-846	119	32	was	be	AUX
hassl-846	119	33	much	much	ADV
hassl-846	119	34	less	less	ADJ
hassl-846	119	35	.	.	PUNCT
hassl-846	120	1	humanities	humanity	NOUN
hassl-846	120	2	and	and	CCONJ
hassl-846	120	3	social	social	ADJ
hassl-846	120	4	sciences	science	NOUN
hassl-846	120	5	letters	letter	NOUN
hassl-846	120	6	,	,	PUNCT
hassl-846	120	7	2020	2020	NUM
hassl-846	120	8	,	,	PUNCT
hassl-846	120	9	8(2	8(2	NUM
hassl-846	120	10	):	):	PUNCT
hassl-846	120	11	145	145	NUM
hassl-846	120	12	-	-	SYM
hassl-846	120	13	155	155	NUM
hassl-846	120	14	150	150	NUM
hassl-846	120	15	©	©	PROPN
hassl-846	120	16	2020	2020	NUM
hassl-846	120	17	conscientia	conscientia	PROPN
hassl-846	120	18	beam	beam	PROPN
hassl-846	120	19	.	.	PUNCT
hassl-846	121	1	all	all	DET
hassl-846	121	2	rights	right	NOUN
hassl-846	121	3	reserved	reserve	VERB
hassl-846	121	4	.	.	PUNCT
hassl-846	122	1	table-2	table-2	NUM
hassl-846	122	2	.	.	PUNCT
hassl-846	122	3	descriptive	descriptive	ADJ
hassl-846	122	4	statistics	statistic	NOUN
hassl-846	122	5	.	.	PUNCT
hassl-846	123	1	statistics	statistic	NOUN
hassl-846	123	2	rfmt	rfmt	PROPN
hassl-846	123	3	lgs	lgs	PROPN
hassl-846	123	4	lge	lge	PROPN
hassl-846	123	5	lgd	lgd	PROPN
hassl-846	123	6	cw	cw	PROPN
hassl-846	123	7	mean	mean	VERB
hassl-846	123	8	0.247	0.247	NUM
hassl-846	123	9	28.868	28.868	NUM
hassl-846	123	10	28.203	28.203	NUM
hassl-846	123	11	0.494	0.494	NUM
hassl-846	123	12	36.185	36.185	NUM
hassl-846	123	13	median	median	NOUN
hassl-846	123	14	0.203	0.203	NUM
hassl-846	123	15	28.747	28.747	NUM
hassl-846	123	16	28.205	28.205	NUM
hassl-846	123	17	0.512	0.512	NUM
hassl-846	123	18	23.859	23.859	NUM
hassl-846	123	19	maximum	maximum	ADJ
hassl-846	123	20	0.833	0.833	NUM
hassl-846	123	21	31.294	31.294	NUM
hassl-846	123	22	29.598	29.598	NUM
hassl-846	123	23	0.676	0.676	NUM
hassl-846	123	24	377.322	377.322	NUM
hassl-846	123	25	minimum	minimum	NOUN
hassl-846	123	26	0.000	0.000	NUM
hassl-846	123	27	27.807	27.807	NUM
hassl-846	123	28	26.959	26.959	NUM
hassl-846	123	29	0.037	0.037	NUM
hassl-846	123	30	11.748	11.748	NUM
hassl-846	123	31	std	std	NOUN
hassl-846	123	32	.	.	PUNCT
hassl-846	124	1	dev	dev	PROPN
hassl-846	124	2	.	.	PUNCT
hassl-846	125	1	0.172	0.172	NUM
hassl-846	125	2	0.598	0.598	NUM
hassl-846	125	3	0.476	0.476	NUM
hassl-846	125	4	0.091	0.091	NUM
hassl-846	125	5	38.359	38.359	NUM
hassl-846	125	6	a	a	DET
hassl-846	125	7	multicollinearity	multicollinearity	NOUN
hassl-846	125	8	test	test	NOUN
hassl-846	125	9	was	be	AUX
hassl-846	125	10	conducted	conduct	VERB
hassl-846	125	11	to	to	PART
hassl-846	125	12	determine	determine	VERB
hassl-846	125	13	whether	whether	SCONJ
hassl-846	125	14	any	any	DET
hassl-846	125	15	correlation	correlation	NOUN
hassl-846	125	16	existed	exist	VERB
hassl-846	125	17	between	between	ADP
hassl-846	125	18	the	the	DET
hassl-846	125	19	independent	independent	ADJ
hassl-846	125	20	variables	variable	NOUN
hassl-846	125	21	in	in	ADP
hassl-846	125	22	the	the	DET
hassl-846	125	23	regression	regression	NOUN
hassl-846	125	24	model	model	NOUN
hassl-846	125	25	.	.	PUNCT
hassl-846	126	1	according	accord	VERB
hassl-846	126	2	to	to	ADP
hassl-846	126	3	ghozali	ghozali	PROPN
hassl-846	126	4	(	(	PUNCT
hassl-846	126	5	2016	2016	NUM
hassl-846	126	6	)	)	PUNCT
hassl-846	126	7	,	,	PUNCT
hassl-846	126	8	the	the	DET
hassl-846	126	9	correlation	correlation	NOUN
hassl-846	126	10	between	between	ADP
hassl-846	126	11	variables	variable	NOUN
hassl-846	126	12	is	be	AUX
hassl-846	126	13	relatively	relatively	ADV
hassl-846	126	14	high	high	ADJ
hassl-846	126	15	when	when	SCONJ
hassl-846	126	16	its	its	PRON
hassl-846	126	17	value	value	NOUN
hassl-846	126	18	exceeds	exceed	VERB
hassl-846	126	19	0.9	0.9	NUM
hassl-846	126	20	,	,	PUNCT
hassl-846	126	21	and	and	CCONJ
hassl-846	126	22	as	as	SCONJ
hassl-846	126	23	is	be	AUX
hassl-846	126	24	evident	evident	ADJ
hassl-846	126	25	from	from	ADP
hassl-846	126	26	the	the	DET
hassl-846	126	27	correlation	correlation	NOUN
hassl-846	126	28	matrix	matrix	NOUN
hassl-846	126	29	in	in	ADP
hassl-846	126	30	table	table	NOUN
hassl-846	126	31	3	3	NUM
hassl-846	126	32	there	there	PRON
hassl-846	126	33	is	be	VERB
hassl-846	126	34	no	no	DET
hassl-846	126	35	such	such	ADJ
hassl-846	126	36	relationship	relationship	NOUN
hassl-846	126	37	between	between	ADP
hassl-846	126	38	the	the	DET
hassl-846	126	39	variables	variable	NOUN
hassl-846	126	40	in	in	ADP
hassl-846	126	41	this	this	DET
hassl-846	126	42	study	study	NOUN
hassl-846	126	43	.	.	PUNCT
hassl-846	127	1	it	it	PRON
hassl-846	127	2	is	be	AUX
hassl-846	127	3	thus	thus	ADV
hassl-846	127	4	concluded	conclude	VERB
hassl-846	127	5	that	that	SCONJ
hassl-846	127	6	this	this	DET
hassl-846	127	7	study	study	NOUN
hassl-846	127	8	is	be	AUX
hassl-846	127	9	free	free	ADJ
hassl-846	127	10	from	from	ADP
hassl-846	127	11	the	the	DET
hassl-846	127	12	problem	problem	NOUN
hassl-846	127	13	of	of	ADP
hassl-846	127	14	multicollinearity	multicollinearity	NOUN
hassl-846	127	15	.	.	PUNCT
hassl-846	128	1	table-3	table-3	NUM
hassl-846	128	2	.	.	PUNCT
hassl-846	128	3	correlation	correlation	NOUN
hassl-846	128	4	matrix	matrix	NOUN
hassl-846	128	5	.	.	PUNCT
hassl-846	129	1	variables	variable	NOUN
hassl-846	129	2	lgs	lgs	PROPN
hassl-846	129	3	lge	lge	PROPN
hassl-846	129	4	lgd	lgd	PROPN
hassl-846	129	5	cw	cw	PROPN
hassl-846	129	6	lgs	lgs	PROPN
hassl-846	129	7	1.000	1.000	NUM
hassl-846	129	8	0.736	0.736	NUM
hassl-846	129	9	-0.675	-0.675	NOUN
hassl-846	129	10	0.225	0.225	NUM
hassl-846	129	11	lge	lge	NOUN
hassl-846	129	12	0.736	0.736	NUM
hassl-846	129	13	1.000	1.000	NUM
hassl-846	129	14	-0.616	-0.616	SYM
hassl-846	129	15	0.028	0.028	NUM
hassl-846	129	16	lgd	lgd	NOUN
hassl-846	129	17	-0.675	-0.675	PUNCT
hassl-846	130	1	-0.616	-0.616	SYM
hassl-846	130	2	1.000	1.000	NUM
hassl-846	130	3	-0.315	-0.315	NUM
hassl-846	130	4	cw	cw	NOUN
hassl-846	130	5	0.225	0.225	NUM
hassl-846	130	6	0.028	0.028	NUM
hassl-846	130	7	-0.315	-0.315	PROPN
hassl-846	130	8	1.000	1.000	NUM
hassl-846	131	1	the	the	DET
hassl-846	131	2	regression	regression	NOUN
hassl-846	131	3	results	result	NOUN
hassl-846	131	4	shown	show	VERB
hassl-846	131	5	in	in	ADP
hassl-846	131	6	table	table	NOUN
hassl-846	131	7	4	4	NUM
hassl-846	131	8	show	show	VERB
hassl-846	131	9	that	that	SCONJ
hassl-846	131	10	all	all	DET
hassl-846	131	11	four	four	NUM
hassl-846	131	12	variables	variable	NOUN
hassl-846	131	13	exert	exert	VERB
hassl-846	131	14	a	a	DET
hassl-846	131	15	significant	significant	ADJ
hassl-846	131	16	influence	influence	NOUN
hassl-846	131	17	on	on	ADP
hassl-846	131	18	the	the	DET
hassl-846	131	19	level	level	NOUN
hassl-846	131	20	of	of	ADP
hassl-846	131	21	transparency	transparency	NOUN
hassl-846	131	22	in	in	ADP
hassl-846	131	23	regional	regional	ADJ
hassl-846	131	24	financial	financial	ADJ
hassl-846	131	25	management	management	NOUN
hassl-846	131	26	.	.	PUNCT
hassl-846	132	1	both	both	CCONJ
hassl-846	132	2	the	the	DET
hassl-846	132	3	size	size	NOUN
hassl-846	132	4	and	and	CCONJ
hassl-846	132	5	expenditure	expenditure	NOUN
hassl-846	132	6	of	of	ADP
hassl-846	132	7	local	local	ADJ
hassl-846	132	8	governments	government	NOUN
hassl-846	132	9	have	have	VERB
hassl-846	132	10	positive	positive	ADJ
hassl-846	132	11	coefficients	coefficient	NOUN
hassl-846	132	12	,	,	PUNCT
hassl-846	132	13	supporting	support	VERB
hassl-846	132	14	hypotheses	hypothesis	NOUN
hassl-846	132	15	h1	h1	ADJ
hassl-846	132	16	and	and	CCONJ
hassl-846	132	17	h2	h2	NOUN
hassl-846	132	18	;	;	PUNCT
hassl-846	132	19	however	however	ADV
hassl-846	132	20	,	,	PUNCT
hassl-846	132	21	the	the	DET
hassl-846	132	22	coefficients	coefficient	NOUN
hassl-846	132	23	for	for	ADP
hassl-846	132	24	the	the	DET
hassl-846	132	25	levels	level	NOUN
hassl-846	132	26	of	of	ADP
hassl-846	132	27	local	local	ADJ
hassl-846	132	28	government	government	NOUN
hassl-846	132	29	dependence	dependence	NOUN
hassl-846	132	30	and	and	CCONJ
hassl-846	132	31	community	community	NOUN
hassl-846	132	32	welfare	welfare	NOUN
hassl-846	132	33	are	be	AUX
hassl-846	132	34	negative	negative	ADJ
hassl-846	132	35	,	,	PUNCT
hassl-846	132	36	rejecting	reject	VERB
hassl-846	132	37	hypotheses	hypothesis	NOUN
hassl-846	132	38	h3	h3	NOUN
hassl-846	132	39	and	and	CCONJ
hassl-846	132	40	h4	h4	NOUN
hassl-846	132	41	.	.	PUNCT
hassl-846	133	1	table-4	table-4	PROPN
hassl-846	133	2	.	.	PUNCT
hassl-846	134	1	regression	regression	NOUN
hassl-846	134	2	test	test	NOUN
hassl-846	134	3	results	result	NOUN
hassl-846	134	4	.	.	PUNCT
hassl-846	135	1	variables	variable	NOUN
hassl-846	135	2	prediction	prediction	NOUN
hassl-846	135	3	coefficient	coefficient	NOUN
hassl-846	135	4	t	t	PROPN
hassl-846	135	5	-	-	PUNCT
hassl-846	135	6	statistic	statistic	NOUN
hassl-846	135	7	probability	probability	NOUN
hassl-846	135	8	lgs	lgs	NOUN
hassl-846	135	9	+	+	CCONJ
hassl-846	135	10	0.027	0.027	NUM
hassl-846	135	11	1.833	1.833	NUM
hassl-846	135	12	0.033	0.033	NUM
hassl-846	135	13	lge	lge	NOUN
hassl-846	136	1	+	+	CCONJ
hassl-846	136	2	0.191	0.191	NUM
hassl-846	136	3	6.480	6.480	NUM
hassl-846	136	4	0.000	0.000	NUM
hassl-846	136	5	lgd	lgd	PROPN
hassl-846	136	6	+	+	CCONJ
hassl-846	136	7	-0.266	-0.266	X
hassl-846	136	8	-2.550	-2.550	NOUN
hassl-846	137	1	0.005	0.005	NUM
hassl-846	137	2	cw	cw	NOUN
hassl-846	137	3	+	+	CCONJ
hassl-846	137	4	-0.001	-0.001	NUM
hassl-846	137	5	-2.232	-2.232	NOUN
hassl-846	137	6	0.013	0.013	NUM
hassl-846	137	7	constant	constant	ADJ
hassl-846	137	8	-5.740	-5.740	NOUN
hassl-846	137	9	-6.564	-6.564	NOUN
hassl-846	138	1	0.000	0.000	NUM
hassl-846	138	2	r	r	NOUN
hassl-846	138	3	-	-	PUNCT
hassl-846	138	4	squared	square	VERB
hassl-846	138	5	0.912	0.912	NUM
hassl-846	138	6	adjusted	adjust	VERB
hassl-846	138	7	r	r	NOUN
hassl-846	138	8	-	-	PUNCT
hassl-846	138	9	squared	square	VERB
hassl-846	138	10	0.882	0.882	NUM
hassl-846	138	11	f	f	X
hassl-846	138	12	-	-	PUNCT
hassl-846	138	13	statistic	statistic	ADJ
hassl-846	138	14	30.027	30.027	NUM
hassl-846	138	15	probability	probability	NOUN
hassl-846	138	16	(	(	PUNCT
hassl-846	138	17	f	f	NOUN
hassl-846	138	18	-	-	PUNCT
hassl-846	138	19	statistic	statistic	NOUN
hassl-846	138	20	)	)	PUNCT
hassl-846	138	21	0.000	0.000	NUM
hassl-846	138	22	4.2	4.2	NUM
hassl-846	138	23	.	.	PUNCT
hassl-846	139	1	discussion	discussion	NOUN
hassl-846	139	2	h1	h1	PROPN
hassl-846	139	3	:	:	PUNCT
hassl-846	139	4	local	local	ADJ
hassl-846	139	5	government	government	NOUN
hassl-846	139	6	size	size	NOUN
hassl-846	139	7	is	be	AUX
hassl-846	139	8	positively	positively	ADV
hassl-846	139	9	associated	associate	VERB
hassl-846	139	10	with	with	ADP
hassl-846	139	11	the	the	DET
hassl-846	139	12	level	level	NOUN
hassl-846	139	13	of	of	ADP
hassl-846	139	14	transparency	transparency	NOUN
hassl-846	139	15	in	in	ADP
hassl-846	139	16	financial	financial	ADJ
hassl-846	139	17	management	management	NOUN
hassl-846	139	18	on	on	ADP
hassl-846	139	19	their	their	PRON
hassl-846	139	20	websites	website	NOUN
hassl-846	139	21	.	.	PUNCT
hassl-846	140	1	the	the	DET
hassl-846	140	2	results	result	NOUN
hassl-846	140	3	suggested	suggest	VERB
hassl-846	140	4	that	that	SCONJ
hassl-846	140	5	the	the	DET
hassl-846	140	6	first	first	ADJ
hassl-846	140	7	hypothesis	hypothesis	NOUN
hassl-846	140	8	was	be	AUX
hassl-846	140	9	supported	support	VERB
hassl-846	140	10	.	.	PUNCT
hassl-846	141	1	to	to	PART
hassl-846	141	2	run	run	VERB
hassl-846	141	3	the	the	DET
hassl-846	141	4	administration	administration	NOUN
hassl-846	141	5	and	and	CCONJ
hassl-846	141	6	serve	serve	VERB
hassl-846	141	7	the	the	DET
hassl-846	141	8	many	many	ADJ
hassl-846	141	9	stakeholders	stakeholder	NOUN
hassl-846	141	10	,	,	PUNCT
hassl-846	141	11	large	large	ADJ
hassl-846	141	12	local	local	ADJ
hassl-846	141	13	governments	government	NOUN
hassl-846	141	14	manage	manage	VERB
hassl-846	141	15	extensive	extensive	ADJ
hassl-846	141	16	resources	resource	NOUN
hassl-846	141	17	,	,	PUNCT
hassl-846	141	18	which	which	PRON
hassl-846	141	19	are	be	AUX
hassl-846	141	20	provided	provide	VERB
hassl-846	141	21	by	by	ADP
hassl-846	141	22	various	various	ADJ
hassl-846	141	23	parties	party	NOUN
hassl-846	141	24	:	:	PUNCT
hassl-846	141	25	the	the	DET
hassl-846	141	26	community	community	NOUN
hassl-846	141	27	,	,	PUNCT
hassl-846	141	28	central	central	ADJ
hassl-846	141	29	government	government	NOUN
hassl-846	141	30	,	,	PUNCT
hassl-846	141	31	creditors	creditor	NOUN
hassl-846	141	32	,	,	PUNCT
hassl-846	141	33	and	and	CCONJ
hassl-846	141	34	grant	grant	NOUN
hassl-846	141	35	donors	donor	NOUN
hassl-846	141	36	,	,	PUNCT
hassl-846	141	37	among	among	ADP
hassl-846	141	38	others	other	NOUN
hassl-846	141	39	.	.	PUNCT
hassl-846	142	1	local	local	ADJ
hassl-846	142	2	governments	government	NOUN
hassl-846	142	3	fulfill	fulfill	VERB
hassl-846	142	4	the	the	DET
hassl-846	142	5	requirement	requirement	NOUN
hassl-846	142	6	for	for	ADP
hassl-846	142	7	accountability	accountability	NOUN
hassl-846	142	8	by	by	ADP
hassl-846	142	9	revealing	reveal	VERB
hassl-846	142	10	their	their	PRON
hassl-846	142	11	management	management	NOUN
hassl-846	142	12	of	of	ADP
hassl-846	142	13	financial	financial	ADJ
hassl-846	142	14	resources	resource	NOUN
hassl-846	142	15	,	,	PUNCT
hassl-846	142	16	more	more	ADV
hassl-846	142	17	efficiently	efficiently	ADV
hassl-846	142	18	and	and	CCONJ
hassl-846	142	19	effectively	effectively	ADV
hassl-846	142	20	if	if	SCONJ
hassl-846	142	21	disseminated	disseminate	VERB
hassl-846	142	22	through	through	ADP
hassl-846	142	23	the	the	DET
hassl-846	142	24	internet	internet	NOUN
hassl-846	142	25	.	.	PUNCT
hassl-846	143	1	efficiency	efficiency	NOUN
hassl-846	143	2	lies	lie	VERB
hassl-846	143	3	in	in	ADP
hassl-846	143	4	disclosing	disclose	VERB
hassl-846	143	5	a	a	DET
hassl-846	143	6	large	large	ADJ
hassl-846	143	7	amount	amount	NOUN
hassl-846	143	8	of	of	ADP
hassl-846	143	9	information	information	NOUN
hassl-846	143	10	without	without	ADP
hassl-846	143	11	increasing	increase	VERB
hassl-846	143	12	the	the	DET
hassl-846	143	13	publication	publication	NOUN
hassl-846	143	14	costs	cost	NOUN
hassl-846	143	15	,	,	PUNCT
hassl-846	143	16	while	while	SCONJ
hassl-846	143	17	effectiveness	effectiveness	NOUN
hassl-846	143	18	is	be	AUX
hassl-846	143	19	in	in	ADP
hassl-846	143	20	ensuring	ensure	VERB
hassl-846	143	21	that	that	SCONJ
hassl-846	143	22	information	information	NOUN
hassl-846	143	23	is	be	AUX
hassl-846	143	24	disseminated	disseminate	VERB
hassl-846	143	25	to	to	ADP
hassl-846	143	26	a	a	DET
hassl-846	143	27	wide	wide	ADJ
hassl-846	143	28	range	range	NOUN
hassl-846	143	29	of	of	ADP
hassl-846	143	30	users	user	NOUN
hassl-846	143	31	.	.	PUNCT
hassl-846	144	1	this	this	DET
hassl-846	144	2	result	result	NOUN
hassl-846	144	3	corresponds	correspond	VERB
hassl-846	144	4	to	to	ADP
hassl-846	144	5	that	that	PRON
hassl-846	144	6	of	of	ADP
hassl-846	144	7	styles	style	NOUN
hassl-846	144	8	and	and	CCONJ
hassl-846	144	9	tennyson	tennyson	NOUN
hassl-846	144	10	(	(	PUNCT
hassl-846	144	11	2007	2007	NUM
hassl-846	144	12	)	)	PUNCT
hassl-846	144	13	,	,	PUNCT
hassl-846	144	14	serrano	serrano	NOUN
hassl-846	144	15	-	-	PUNCT
hassl-846	144	16	cinca	cinca	VERB
hassl-846	144	17	et	et	PROPN
hassl-846	144	18	al	al	PROPN
hassl-846	144	19	.	.	PUNCT
hassl-846	145	1	(	(	PUNCT
hassl-846	145	2	2009	2009	NUM
hassl-846	145	3	)	)	PUNCT
hassl-846	145	4	,	,	PUNCT
hassl-846	145	5	garcía	garcía	ADJ
hassl-846	145	6	and	and	CCONJ
hassl-846	145	7	garcíagarcía	garcíagarcía	NOUN
hassl-846	145	8	(	(	PUNCT
hassl-846	145	9	2010	2010	NUM
hassl-846	145	10	)	)	PUNCT
hassl-846	145	11	,	,	PUNCT
hassl-846	145	12	medina	medina	PROPN
hassl-846	145	13	(	(	PUNCT
hassl-846	145	14	2012	2012	NUM
hassl-846	145	15	)	)	PUNCT
hassl-846	145	16	,	,	PUNCT
hassl-846	145	17	and	and	CCONJ
hassl-846	145	18	puspita	puspita	NOUN
hassl-846	145	19	and	and	CCONJ
hassl-846	145	20	martani	martani	PROPN
hassl-846	145	21	(	(	PUNCT
hassl-846	145	22	2012	2012	NUM
hassl-846	145	23	)	)	PUNCT
hassl-846	145	24	.	.	PUNCT
hassl-846	146	1	moreover	moreover	ADV
hassl-846	146	2	,	,	PUNCT
hassl-846	146	3	the	the	DET
hassl-846	146	4	descriptive	descriptive	ADJ
hassl-846	146	5	statistics	statistic	NOUN
hassl-846	146	6	reveal	reveal	VERB
hassl-846	146	7	that	that	SCONJ
hassl-846	146	8	most	most	ADJ
hassl-846	146	9	local	local	ADJ
hassl-846	146	10	governments	government	NOUN
hassl-846	146	11	in	in	ADP
hassl-846	146	12	java	java	PROPN
hassl-846	146	13	are	be	AUX
hassl-846	146	14	of	of	ADP
hassl-846	146	15	a	a	DET
hassl-846	146	16	large	large	ADJ
hassl-846	146	17	enough	enough	ADJ
hassl-846	146	18	size	size	NOUN
hassl-846	146	19	to	to	PART
hassl-846	146	20	supports	support	VERB
hassl-846	146	21	the	the	DET
hassl-846	146	22	implementation	implementation	NOUN
hassl-846	146	23	of	of	ADP
hassl-846	146	24	transparency	transparency	NOUN
hassl-846	146	25	through	through	ADP
hassl-846	146	26	the	the	DET
hassl-846	146	27	internet	internet	NOUN
hassl-846	146	28	.	.	PUNCT
hassl-846	147	1	serrano	serrano	NOUN
hassl-846	147	2	-	-	PUNCT
hassl-846	147	3	cinca	cinca	VERB
hassl-846	147	4	et	et	PROPN
hassl-846	147	5	al	al	PROPN
hassl-846	147	6	.	.	PROPN
hassl-846	148	1	(	(	PUNCT
hassl-846	148	2	2009	2009	NUM
hassl-846	148	3	)	)	PUNCT
hassl-846	148	4	stated	state	VERB
hassl-846	148	5	that	that	SCONJ
hassl-846	148	6	larger	large	ADJ
hassl-846	148	7	local	local	ADJ
hassl-846	148	8	governments	government	NOUN
hassl-846	148	9	possess	possess	VERB
hassl-846	148	10	sufficient	sufficient	ADJ
hassl-846	148	11	resources	resource	NOUN
hassl-846	148	12	to	to	PART
hassl-846	148	13	provide	provide	VERB
hassl-846	148	14	services	service	NOUN
hassl-846	148	15	,	,	PUNCT
hassl-846	148	16	including	include	VERB
hassl-846	148	17	financial	financial	ADJ
hassl-846	148	18	information	information	NOUN
hassl-846	148	19	disclosure	disclosure	NOUN
hassl-846	148	20	,	,	PUNCT
hassl-846	148	21	to	to	ADP
hassl-846	148	22	humanities	humanity	NOUN
hassl-846	148	23	and	and	CCONJ
hassl-846	148	24	social	social	ADJ
hassl-846	148	25	sciences	science	NOUN
hassl-846	148	26	letters	letter	NOUN
hassl-846	148	27	,	,	PUNCT
hassl-846	148	28	2020	2020	NUM
hassl-846	148	29	,	,	PUNCT
hassl-846	148	30	8(2	8(2	NUM
hassl-846	148	31	):	):	PUNCT
hassl-846	148	32	145	145	NUM
hassl-846	148	33	-	-	SYM
hassl-846	148	34	155	155	NUM
hassl-846	148	35	151	151	NUM
hassl-846	148	36	©	©	PROPN
hassl-846	148	37	2020	2020	NUM
hassl-846	148	38	conscientia	conscientia	PROPN
hassl-846	148	39	beam	beam	PROPN
hassl-846	148	40	.	.	PUNCT
hassl-846	149	1	all	all	DET
hassl-846	149	2	rights	right	NOUN
hassl-846	149	3	reserved	reserve	VERB
hassl-846	149	4	.	.	PUNCT
hassl-846	150	1	their	their	PRON
hassl-846	150	2	communities	community	NOUN
hassl-846	150	3	through	through	ADP
hassl-846	150	4	the	the	DET
hassl-846	150	5	internet	internet	NOUN
hassl-846	150	6	:	:	PUNCT
hassl-846	150	7	they	they	PRON
hassl-846	150	8	are	be	AUX
hassl-846	150	9	able	able	ADJ
hassl-846	150	10	to	to	PART
hassl-846	150	11	invest	invest	VERB
hassl-846	150	12	in	in	ADP
hassl-846	150	13	building	build	VERB
hassl-846	150	14	the	the	DET
hassl-846	150	15	infrastructure	infrastructure	NOUN
hassl-846	150	16	for	for	ADP
hassl-846	150	17	maintaining	maintain	VERB
hassl-846	150	18	and	and	CCONJ
hassl-846	150	19	developing	develop	VERB
hassl-846	150	20	websites	website	NOUN
hassl-846	150	21	.	.	PUNCT
hassl-846	151	1	however	however	ADV
hassl-846	151	2	,	,	PUNCT
hassl-846	151	3	although	although	SCONJ
hassl-846	151	4	all	all	DET
hassl-846	151	5	the	the	DET
hassl-846	151	6	district	district	NOUN
hassl-846	151	7	/	/	SYM
hassl-846	151	8	city	city	NOUN
hassl-846	151	9	governments	government	NOUN
hassl-846	151	10	were	be	AUX
hassl-846	151	11	observed	observe	VERB
hassl-846	151	12	to	to	PART
hassl-846	151	13	have	have	VERB
hassl-846	151	14	websites	website	NOUN
hassl-846	151	15	,	,	PUNCT
hassl-846	151	16	not	not	PART
hassl-846	151	17	all	all	PRON
hassl-846	151	18	had	have	VERB
hassl-846	151	19	good	good	ADJ
hassl-846	151	20	accessibility	accessibility	NOUN
hassl-846	151	21	,	,	PUNCT
hassl-846	151	22	which	which	PRON
hassl-846	151	23	includes	include	VERB
hassl-846	151	24	issues	issue	NOUN
hassl-846	151	25	with	with	ADP
hassl-846	151	26	document	document	NOUN
hassl-846	151	27	links	link	NOUN
hassl-846	151	28	.	.	PUNCT
hassl-846	152	1	accessibility	accessibility	NOUN
hassl-846	152	2	relies	rely	VERB
hassl-846	152	3	on	on	ADP
hassl-846	152	4	routine	routine	ADJ
hassl-846	152	5	website	website	NOUN
hassl-846	152	6	maintenance	maintenance	NOUN
hassl-846	152	7	,	,	PUNCT
hassl-846	152	8	domain	domain	NOUN
hassl-846	152	9	extension	extension	NOUN
hassl-846	152	10	,	,	PUNCT
hassl-846	152	11	and	and	CCONJ
hassl-846	152	12	web	web	NOUN
hassl-846	152	13	hosting	host	VERB
hassl-846	152	14	to	to	PART
hassl-846	152	15	ensure	ensure	VERB
hassl-846	152	16	the	the	DET
hassl-846	152	17	sustainability	sustainability	NOUN
hassl-846	152	18	of	of	ADP
hassl-846	152	19	the	the	DET
hassl-846	152	20	website	website	NOUN
hassl-846	152	21	,	,	PUNCT
hassl-846	152	22	for	for	ADP
hassl-846	152	23	which	which	PRON
hassl-846	152	24	large	large	ADJ
hassl-846	152	25	local	local	ADJ
hassl-846	152	26	governments	government	NOUN
hassl-846	152	27	are	be	AUX
hassl-846	152	28	usually	usually	ADV
hassl-846	152	29	to	to	PART
hassl-846	152	30	afford	afford	VERB
hassl-846	152	31	information	information	NOUN
hassl-846	152	32	technology	technology	NOUN
hassl-846	152	33	services	service	NOUN
hassl-846	152	34	(	(	PUNCT
hassl-846	152	35	styles	style	NOUN
hassl-846	152	36	and	and	CCONJ
hassl-846	152	37	tennyson	tennyson	NOUN
hassl-846	152	38	,	,	PUNCT
hassl-846	152	39	2007	2007	NUM
hassl-846	152	40	)	)	PUNCT
hassl-846	152	41	.	.	PUNCT
hassl-846	153	1	in	in	ADP
hassl-846	153	2	java	java	PROPN
hassl-846	153	3	,	,	PUNCT
hassl-846	153	4	the	the	DET
hassl-846	153	5	city	city	NOUN
hassl-846	153	6	government	government	NOUN
hassl-846	153	7	of	of	ADP
hassl-846	153	8	surabaya	surabaya	PROPN
hassl-846	153	9	is	be	AUX
hassl-846	153	10	the	the	DET
hassl-846	153	11	largest	large	ADJ
hassl-846	153	12	its	its	PRON
hassl-846	153	13	average	average	ADJ
hassl-846	153	14	level	level	NOUN
hassl-846	153	15	of	of	ADP
hassl-846	153	16	transparency	transparency	NOUN
hassl-846	153	17	in	in	ADP
hassl-846	153	18	financial	financial	ADJ
hassl-846	153	19	management	management	NOUN
hassl-846	153	20	reached	reach	VERB
hassl-846	153	21	44	44	NUM
hassl-846	153	22	%	%	NOUN
hassl-846	153	23	.	.	PUNCT
hassl-846	154	1	h2	h2	NOUN
hassl-846	154	2	:	:	PUNCT
hassl-846	154	3	local	local	ADJ
hassl-846	154	4	government	government	NOUN
hassl-846	154	5	expenditure	expenditure	NOUN
hassl-846	154	6	is	be	AUX
hassl-846	154	7	positively	positively	ADV
hassl-846	154	8	associated	associate	VERB
hassl-846	154	9	with	with	ADP
hassl-846	154	10	the	the	DET
hassl-846	154	11	level	level	NOUN
hassl-846	154	12	of	of	ADP
hassl-846	154	13	transparency	transparency	NOUN
hassl-846	154	14	in	in	ADP
hassl-846	154	15	financial	financial	ADJ
hassl-846	154	16	management	management	NOUN
hassl-846	154	17	on	on	ADP
hassl-846	154	18	their	their	PRON
hassl-846	154	19	websites	website	NOUN
hassl-846	154	20	.	.	PUNCT
hassl-846	155	1	this	this	DET
hassl-846	155	2	study	study	NOUN
hassl-846	155	3	suggested	suggest	VERB
hassl-846	155	4	that	that	SCONJ
hassl-846	155	5	the	the	DET
hassl-846	155	6	second	second	ADJ
hassl-846	155	7	hypothesis	hypothesis	NOUN
hassl-846	155	8	was	be	AUX
hassl-846	155	9	also	also	ADV
hassl-846	155	10	supported	support	VERB
hassl-846	155	11	.	.	PUNCT
hassl-846	156	1	whereas	whereas	SCONJ
hassl-846	156	2	increased	increase	VERB
hassl-846	156	3	spending	spending	NOUN
hassl-846	156	4	encouraged	encourage	VERB
hassl-846	156	5	local	local	ADJ
hassl-846	156	6	governments	government	NOUN
hassl-846	156	7	to	to	PART
hassl-846	156	8	disclose	disclose	VERB
hassl-846	156	9	financial	financial	ADJ
hassl-846	156	10	information	information	NOUN
hassl-846	156	11	on	on	ADP
hassl-846	156	12	their	their	PRON
hassl-846	156	13	websites	website	NOUN
hassl-846	156	14	in	in	ADP
hassl-846	156	15	this	this	DET
hassl-846	156	16	study	study	NOUN
hassl-846	156	17	,	,	PUNCT
hassl-846	156	18	puspita	puspita	NOUN
hassl-846	156	19	and	and	CCONJ
hassl-846	156	20	martani	martani	PROPN
hassl-846	156	21	(	(	PUNCT
hassl-846	156	22	2012	2012	NUM
hassl-846	156	23	)	)	PUNCT
hassl-846	156	24	and	and	CCONJ
hassl-846	156	25	nainggolan	nainggolan	PROPN
hassl-846	156	26	and	and	CCONJ
hassl-846	156	27	purwanti	purwanti	PROPN
hassl-846	156	28	(	(	PUNCT
hassl-846	156	29	2016	2016	NUM
hassl-846	156	30	)	)	PUNCT
hassl-846	156	31	found	find	VERB
hassl-846	156	32	that	that	SCONJ
hassl-846	156	33	the	the	DET
hassl-846	156	34	amount	amount	NOUN
hassl-846	156	35	of	of	ADP
hassl-846	156	36	expenditure	expenditure	NOUN
hassl-846	156	37	showed	show	VERB
hassl-846	156	38	no	no	DET
hassl-846	156	39	such	such	ADJ
hassl-846	156	40	effect	effect	NOUN
hassl-846	156	41	.	.	PUNCT
hassl-846	157	1	however	however	ADV
hassl-846	157	2	,	,	PUNCT
hassl-846	157	3	this	this	PRON
hassl-846	157	4	could	could	AUX
hassl-846	157	5	be	be	AUX
hassl-846	157	6	due	due	ADJ
hassl-846	157	7	to	to	ADP
hassl-846	157	8	the	the	DET
hassl-846	157	9	difference	difference	NOUN
hassl-846	157	10	in	in	ADP
hassl-846	157	11	how	how	SCONJ
hassl-846	157	12	transparency	transparency	NOUN
hassl-846	157	13	levels	level	NOUN
hassl-846	157	14	were	be	AUX
hassl-846	157	15	measured	measure	VERB
hassl-846	157	16	:	:	PUNCT
hassl-846	157	17	puspita	puspita	NOUN
hassl-846	157	18	and	and	CCONJ
hassl-846	157	19	martani	martani	PROPN
hassl-846	157	20	(	(	PUNCT
hassl-846	157	21	2012	2012	NUM
hassl-846	157	22	)	)	PUNCT
hassl-846	157	23	using	use	VERB
hassl-846	157	24	financial	financial	ADJ
hassl-846	157	25	and	and	CCONJ
hassl-846	157	26	non	non	ADJ
hassl-846	157	27	-	-	ADJ
hassl-846	157	28	financial	financial	ADJ
hassl-846	157	29	information	information	NOUN
hassl-846	157	30	;	;	PUNCT
hassl-846	157	31	nainggolan	nainggolan	PROPN
hassl-846	157	32	and	and	CCONJ
hassl-846	157	33	purwanti	purwanti	PROPN
hassl-846	157	34	(	(	PUNCT
hassl-846	157	35	2016	2016	NUM
hassl-846	157	36	)	)	PUNCT
hassl-846	157	37	,	,	PUNCT
hassl-846	157	38	the	the	DET
hassl-846	157	39	components	component	NOUN
hassl-846	157	40	of	of	ADP
hassl-846	157	41	financial	financial	ADJ
hassl-846	157	42	statements	statement	NOUN
hassl-846	157	43	and	and	CCONJ
hassl-846	157	44	the	the	DET
hassl-846	157	45	regional	regional	ADJ
hassl-846	157	46	budget	budget	NOUN
hassl-846	157	47	;	;	PUNCT
hassl-846	157	48	while	while	SCONJ
hassl-846	157	49	this	this	DET
hassl-846	157	50	study	study	NOUN
hassl-846	157	51	used	use	VERB
hassl-846	157	52	not	not	PART
hassl-846	157	53	only	only	ADV
hassl-846	157	54	financial	financial	ADJ
hassl-846	157	55	reports	report	NOUN
hassl-846	157	56	and	and	CCONJ
hassl-846	157	57	regional	regional	ADJ
hassl-846	157	58	budgets	budget	NOUN
hassl-846	157	59	but	but	CCONJ
hassl-846	157	60	also	also	ADV
hassl-846	157	61	planning	plan	VERB
hassl-846	157	62	documents	document	NOUN
hassl-846	157	63	,	,	PUNCT
hassl-846	157	64	such	such	ADJ
hassl-846	157	65	as	as	ADP
hassl-846	157	66	the	the	DET
hassl-846	157	67	regional	regional	ADJ
hassl-846	157	68	government	government	NOUN
hassl-846	157	69	work	work	NOUN
hassl-846	157	70	plan	plan	NOUN
hassl-846	157	71	(	(	PUNCT
hassl-846	157	72	rkpd	rkpd	VERB
hassl-846	157	73	)	)	PUNCT
hassl-846	157	74	,	,	PUNCT
hassl-846	157	75	and	and	CCONJ
hassl-846	157	76	the	the	DET
hassl-846	157	77	procurement	procurement	NOUN
hassl-846	157	78	of	of	ADP
hassl-846	157	79	goods	good	NOUN
hassl-846	157	80	and	and	CCONJ
hassl-846	157	81	services	service	NOUN
hassl-846	157	82	.	.	PUNCT
hassl-846	158	1	furthermore	furthermore	ADV
hassl-846	158	2	,	,	PUNCT
hassl-846	158	3	the	the	DET
hassl-846	158	4	descriptive	descriptive	ADJ
hassl-846	158	5	statistics	statistic	NOUN
hassl-846	158	6	showed	show	VERB
hassl-846	158	7	a	a	DET
hassl-846	158	8	high	high	ADJ
hassl-846	158	9	level	level	NOUN
hassl-846	158	10	of	of	ADP
hassl-846	158	11	expenditure	expenditure	NOUN
hassl-846	158	12	by	by	ADP
hassl-846	158	13	most	most	ADJ
hassl-846	158	14	local	local	ADJ
hassl-846	158	15	governments	government	NOUN
hassl-846	158	16	in	in	ADP
hassl-846	158	17	java	java	PROPN
hassl-846	158	18	.	.	PUNCT
hassl-846	159	1	more	more	ADV
hassl-846	159	2	detailed	detailed	ADJ
hassl-846	159	3	examination	examination	NOUN
hassl-846	159	4	indicated	indicate	VERB
hassl-846	159	5	that	that	SCONJ
hassl-846	159	6	on	on	ADP
hassl-846	159	7	average	average	ADJ
hassl-846	159	8	the	the	DET
hassl-846	159	9	greatest	great	ADJ
hassl-846	159	10	proportion	proportion	NOUN
hassl-846	159	11	consists	consist	VERB
hassl-846	159	12	of	of	ADP
hassl-846	159	13	indirect	indirect	ADJ
hassl-846	159	14	expenditure	expenditure	NOUN
hassl-846	159	15	,	,	PUNCT
hassl-846	159	16	at	at	ADP
hassl-846	159	17	around	around	ADV
hassl-846	159	18	60	60	NUM
hassl-846	159	19	%	%	NOUN
hassl-846	159	20	.	.	PUNCT
hassl-846	160	1	the	the	DET
hassl-846	160	2	desire	desire	NOUN
hassl-846	160	3	to	to	PART
hassl-846	160	4	disclose	disclose	VERB
hassl-846	160	5	financial	financial	ADJ
hassl-846	160	6	information	information	NOUN
hassl-846	160	7	is	be	AUX
hassl-846	160	8	not	not	PART
hassl-846	160	9	lessened	lessen	VERB
hassl-846	160	10	,	,	PUNCT
hassl-846	160	11	though	though	ADV
hassl-846	160	12	,	,	PUNCT
hassl-846	160	13	because	because	SCONJ
hassl-846	160	14	indirect	indirect	ADJ
hassl-846	160	15	expenditure	expenditure	NOUN
hassl-846	160	16	also	also	ADV
hassl-846	160	17	provides	provide	VERB
hassl-846	160	18	public	public	ADJ
hassl-846	160	19	services	service	NOUN
hassl-846	160	20	and	and	CCONJ
hassl-846	160	21	improves	improve	VERB
hassl-846	160	22	community	community	NOUN
hassl-846	160	23	welfare	welfare	NOUN
hassl-846	160	24	:	:	PUNCT
hassl-846	160	25	personnel	personnel	NOUN
hassl-846	160	26	expenditure	expenditure	NOUN
hassl-846	160	27	remunerates	remunerate	VERB
hassl-846	160	28	public	public	ADJ
hassl-846	160	29	servants	servant	NOUN
hassl-846	160	30	for	for	ADP
hassl-846	160	31	providing	provide	VERB
hassl-846	160	32	services	service	NOUN
hassl-846	160	33	;	;	PUNCT
hassl-846	160	34	grants	grant	NOUN
hassl-846	160	35	expenditure	expenditure	NOUN
hassl-846	160	36	supports	support	VERB
hassl-846	160	37	the	the	DET
hassl-846	160	38	improvement	improvement	NOUN
hassl-846	160	39	of	of	ADP
hassl-846	160	40	essential	essential	ADJ
hassl-846	160	41	services	service	NOUN
hassl-846	160	42	;	;	PUNCT
hassl-846	160	43	and	and	CCONJ
hassl-846	160	44	social	social	ADJ
hassl-846	160	45	assistance	assistance	NOUN
hassl-846	160	46	expenditure	expenditure	NOUN
hassl-846	160	47	improves	improve	VERB
hassl-846	160	48	the	the	DET
hassl-846	160	49	community	community	NOUN
hassl-846	160	50	’s	’s	PART
hassl-846	160	51	welfare	welfare	NOUN
hassl-846	160	52	.	.	PUNCT
hassl-846	161	1	the	the	DET
hassl-846	161	2	online	online	ADJ
hassl-846	161	3	disclosure	disclosure	NOUN
hassl-846	161	4	of	of	ADP
hassl-846	161	5	financial	financial	ADJ
hassl-846	161	6	information	information	NOUN
hassl-846	161	7	increases	increase	VERB
hassl-846	161	8	trust	trust	NOUN
hassl-846	161	9	in	in	ADP
hassl-846	161	10	and	and	CCONJ
hassl-846	161	11	support	support	VERB
hassl-846	161	12	for	for	ADP
hassl-846	161	13	local	local	ADJ
hassl-846	161	14	governments	government	NOUN
hassl-846	161	15	(	(	PUNCT
hassl-846	161	16	hadi	hadi	PROPN
hassl-846	161	17	et	et	PROPN
hassl-846	161	18	al	al	PROPN
hassl-846	161	19	.	.	PROPN
hassl-846	161	20	,	,	PUNCT
hassl-846	161	21	2018	2018	NUM
hassl-846	161	22	)	)	PUNCT
hassl-846	161	23	.	.	PUNCT
hassl-846	162	1	trust	trust	NOUN
hassl-846	162	2	is	be	AUX
hassl-846	162	3	built	build	VERB
hassl-846	162	4	when	when	SCONJ
hassl-846	162	5	the	the	DET
hassl-846	162	6	public	public	ADJ
hassl-846	162	7	views	view	VERB
hassl-846	162	8	the	the	DET
hassl-846	162	9	local	local	ADJ
hassl-846	162	10	government	government	NOUN
hassl-846	162	11	as	as	ADP
hassl-846	162	12	competent	competent	ADJ
hassl-846	162	13	,	,	PUNCT
hassl-846	162	14	reliable	reliable	ADJ
hassl-846	162	15	,	,	PUNCT
hassl-846	162	16	honest	honest	ADJ
hassl-846	162	17	,	,	PUNCT
hassl-846	162	18	and	and	CCONJ
hassl-846	162	19	meeting	meet	VERB
hassl-846	162	20	their	their	PRON
hassl-846	162	21	needs	need	NOUN
hassl-846	162	22	(	(	PUNCT
hassl-846	162	23	park	park	NOUN
hassl-846	162	24	and	and	CCONJ
hassl-846	162	25	blenkinsopp	blenkinsopp	NOUN
hassl-846	162	26	,	,	PUNCT
hassl-846	162	27	2011	2011	NUM
hassl-846	162	28	)	)	PUNCT
hassl-846	162	29	.	.	PUNCT
hassl-846	163	1	therefore	therefore	ADV
hassl-846	163	2	,	,	PUNCT
hassl-846	163	3	high	high	ADJ
hassl-846	163	4	-	-	PUNCT
hassl-846	163	5	spending	spend	VERB
hassl-846	163	6	local	local	ADJ
hassl-846	163	7	governments	government	NOUN
hassl-846	163	8	are	be	AUX
hassl-846	163	9	further	far	ADV
hassl-846	163	10	encouraged	encourage	VERB
hassl-846	163	11	to	to	PART
hassl-846	163	12	publish	publish	VERB
hassl-846	163	13	complete	complete	ADJ
hassl-846	163	14	financial	financial	ADJ
hassl-846	163	15	management	management	NOUN
hassl-846	163	16	information	information	NOUN
hassl-846	163	17	to	to	PART
hassl-846	163	18	demonstrate	demonstrate	VERB
hassl-846	163	19	their	their	PRON
hassl-846	163	20	performance	performance	NOUN
hassl-846	163	21	in	in	ADP
hassl-846	163	22	improving	improve	VERB
hassl-846	163	23	services	service	NOUN
hassl-846	163	24	to	to	ADP
hassl-846	163	25	their	their	PRON
hassl-846	163	26	communities	community	NOUN
hassl-846	163	27	.	.	PUNCT
hassl-846	164	1	h3	h3	NOUN
hassl-846	164	2	:	:	PUNCT
hassl-846	164	3	local	local	ADJ
hassl-846	164	4	government	government	NOUN
hassl-846	164	5	dependence	dependence	NOUN
hassl-846	164	6	is	be	AUX
hassl-846	164	7	positively	positively	ADV
hassl-846	164	8	associated	associate	VERB
hassl-846	164	9	with	with	ADP
hassl-846	164	10	the	the	DET
hassl-846	164	11	level	level	NOUN
hassl-846	164	12	of	of	ADP
hassl-846	164	13	transparency	transparency	NOUN
hassl-846	164	14	in	in	ADP
hassl-846	164	15	financial	financial	ADJ
hassl-846	164	16	management	management	NOUN
hassl-846	164	17	on	on	ADP
hassl-846	164	18	their	their	PRON
hassl-846	164	19	websites	website	NOUN
hassl-846	164	20	.	.	PUNCT
hassl-846	165	1	according	accord	VERB
hassl-846	165	2	to	to	ADP
hassl-846	165	3	the	the	DET
hassl-846	165	4	results	result	NOUN
hassl-846	165	5	,	,	PUNCT
hassl-846	165	6	the	the	DET
hassl-846	165	7	third	third	ADJ
hassl-846	165	8	hypothesis	hypothesis	NOUN
hassl-846	165	9	is	be	AUX
hassl-846	165	10	rejected	reject	VERB
hassl-846	165	11	.	.	PUNCT
hassl-846	166	1	like	like	ADP
hassl-846	166	2	chusna	chusna	PROPN
hassl-846	166	3	(	(	PUNCT
hassl-846	166	4	2016	2016	NUM
hassl-846	166	5	)	)	PUNCT
hassl-846	166	6	,	,	PUNCT
hassl-846	166	7	this	this	DET
hassl-846	166	8	study	study	NOUN
hassl-846	166	9	found	find	VERB
hassl-846	166	10	that	that	SCONJ
hassl-846	166	11	a	a	DET
hassl-846	166	12	high	high	ADJ
hassl-846	166	13	level	level	NOUN
hassl-846	166	14	of	of	ADP
hassl-846	166	15	dependence	dependence	NOUN
hassl-846	166	16	does	do	AUX
hassl-846	166	17	not	not	PART
hassl-846	166	18	result	result	VERB
hassl-846	166	19	in	in	ADP
hassl-846	166	20	an	an	DET
hassl-846	166	21	increased	increase	VERB
hassl-846	166	22	level	level	NOUN
hassl-846	166	23	of	of	ADP
hassl-846	166	24	transparency	transparency	NOUN
hassl-846	166	25	on	on	ADP
hassl-846	166	26	local	local	ADJ
hassl-846	166	27	government	government	NOUN
hassl-846	166	28	websites	website	NOUN
hassl-846	166	29	.	.	PUNCT
hassl-846	167	1	this	this	PRON
hassl-846	167	2	contrasts	contrast	VERB
hassl-846	167	3	with	with	ADP
hassl-846	167	4	puspita	puspita	NOUN
hassl-846	167	5	and	and	CCONJ
hassl-846	167	6	martani	martani	NOUN
hassl-846	167	7	(	(	PUNCT
hassl-846	167	8	2012	2012	NUM
hassl-846	167	9	)	)	PUNCT
hassl-846	167	10	,	,	PUNCT
hassl-846	167	11	who	who	PRON
hassl-846	167	12	concluded	conclude	VERB
hassl-846	167	13	that	that	SCONJ
hassl-846	167	14	a	a	DET
hassl-846	167	15	high	high	ADJ
hassl-846	167	16	level	level	NOUN
hassl-846	167	17	of	of	ADP
hassl-846	167	18	disclosure	disclosure	NOUN
hassl-846	167	19	reflected	reflect	VERB
hassl-846	167	20	a	a	DET
hassl-846	167	21	high	high	ADJ
hassl-846	167	22	level	level	NOUN
hassl-846	167	23	of	of	ADP
hassl-846	167	24	dependence	dependence	NOUN
hassl-846	167	25	;	;	PUNCT
hassl-846	167	26	however	however	ADV
hassl-846	167	27	,	,	PUNCT
hassl-846	167	28	as	as	SCONJ
hassl-846	167	29	explained	explain	VERB
hassl-846	167	30	for	for	ADP
hassl-846	167	31	hypothesis	hypothesis	NOUN
hassl-846	167	32	h2	h2	NOUN
hassl-846	167	33	,	,	PUNCT
hassl-846	167	34	the	the	DET
hassl-846	167	35	difference	difference	NOUN
hassl-846	167	36	was	be	AUX
hassl-846	167	37	the	the	DET
hassl-846	167	38	effect	effect	NOUN
hassl-846	167	39	of	of	ADP
hassl-846	167	40	the	the	DET
hassl-846	167	41	different	different	ADJ
hassl-846	167	42	methods	method	NOUN
hassl-846	167	43	with	with	ADP
hassl-846	167	44	which	which	PRON
hassl-846	167	45	transparency	transparency	NOUN
hassl-846	167	46	levels	level	NOUN
hassl-846	167	47	were	be	AUX
hassl-846	167	48	measured	measure	VERB
hassl-846	167	49	.	.	PUNCT
hassl-846	168	1	based	base	VERB
hassl-846	168	2	on	on	ADP
hassl-846	168	3	agency	agency	NOUN
hassl-846	168	4	theory	theory	NOUN
hassl-846	168	5	,	,	PUNCT
hassl-846	168	6	greiling	greile	VERB
hassl-846	168	7	and	and	CCONJ
hassl-846	168	8	spraul	spraul	NOUN
hassl-846	168	9	(	(	PUNCT
hassl-846	168	10	2010	2010	NUM
hassl-846	168	11	)	)	PUNCT
hassl-846	168	12	described	describe	VERB
hassl-846	168	13	how	how	SCONJ
hassl-846	168	14	various	various	ADJ
hassl-846	168	15	forms	form	NOUN
hassl-846	168	16	of	of	ADP
hassl-846	168	17	information	information	NOUN
hassl-846	168	18	asymmetry	asymmetry	NOUN
hassl-846	168	19	explained	explain	VERB
hassl-846	168	20	local	local	ADJ
hassl-846	168	21	governments	government	NOUN
hassl-846	168	22	’	'	PUNCT
hassl-846	168	23	reluctance	reluctance	NOUN
hassl-846	168	24	to	to	PART
hassl-846	168	25	disclose	disclose	VERB
hassl-846	168	26	information	information	NOUN
hassl-846	168	27	,	,	PUNCT
hassl-846	168	28	and	and	CCONJ
hassl-846	168	29	although	although	SCONJ
hassl-846	168	30	asymmetric	asymmetric	ADJ
hassl-846	168	31	information	information	NOUN
hassl-846	168	32	can	can	AUX
hassl-846	168	33	not	not	PART
hassl-846	168	34	be	be	AUX
hassl-846	168	35	eliminated	eliminate	VERB
hassl-846	168	36	,	,	PUNCT
hassl-846	168	37	it	it	PRON
hassl-846	168	38	can	can	AUX
hassl-846	168	39	be	be	AUX
hassl-846	168	40	minimized	minimize	VERB
hassl-846	168	41	.	.	PUNCT
hassl-846	169	1	the	the	DET
hassl-846	169	2	specific	specific	ADJ
hassl-846	169	3	form	form	NOUN
hassl-846	169	4	of	of	ADP
hassl-846	169	5	information	information	NOUN
hassl-846	169	6	asymmetry	asymmetry	NOUN
hassl-846	169	7	referred	refer	VERB
hassl-846	169	8	to	to	AUX
hassl-846	169	9	was	be	AUX
hassl-846	169	10	hidden	hide	VERB
hassl-846	169	11	knowledge	knowledge	NOUN
hassl-846	169	12	,	,	PUNCT
hassl-846	169	13	occurs	occur	VERB
hassl-846	169	14	when	when	SCONJ
hassl-846	169	15	the	the	DET
hassl-846	169	16	agent	agent	NOUN
hassl-846	169	17	fails	fail	VERB
hassl-846	169	18	to	to	PART
hassl-846	169	19	act	act	VERB
hassl-846	169	20	in	in	ADP
hassl-846	169	21	the	the	DET
hassl-846	169	22	best	good	ADJ
hassl-846	169	23	interests	interest	NOUN
hassl-846	169	24	of	of	ADP
hassl-846	169	25	the	the	DET
hassl-846	169	26	principal	principal	NOUN
hassl-846	169	27	despite	despite	SCONJ
hassl-846	169	28	achieving	achieve	VERB
hassl-846	169	29	the	the	DET
hassl-846	169	30	expected	expect	VERB
hassl-846	169	31	results	result	NOUN
hassl-846	169	32	,	,	PUNCT
hassl-846	169	33	while	while	SCONJ
hassl-846	169	34	the	the	DET
hassl-846	169	35	principal	principal	NOUN
hassl-846	169	36	is	be	AUX
hassl-846	169	37	restricted	restrict	VERB
hassl-846	169	38	in	in	ADP
hassl-846	169	39	its	its	PRON
hassl-846	169	40	evaluation	evaluation	NOUN
hassl-846	169	41	of	of	ADP
hassl-846	169	42	the	the	DET
hassl-846	169	43	agent	agent	NOUN
hassl-846	169	44	’s	’s	PART
hassl-846	169	45	policies	policy	NOUN
hassl-846	169	46	(	(	PUNCT
hassl-846	169	47	benz	benz	PROPN
hassl-846	169	48	,	,	PUNCT
hassl-846	169	49	cited	cite	VERB
hassl-846	169	50	in	in	ADP
hassl-846	169	51	greiling	greiling	NOUN
hassl-846	169	52	and	and	CCONJ
hassl-846	169	53	spraul	spraul	NOUN
hassl-846	169	54	(	(	PUNCT
hassl-846	169	55	2010	2010	NUM
hassl-846	169	56	)	)	PUNCT
hassl-846	169	57	)	)	PUNCT
hassl-846	169	58	.	.	PUNCT
hassl-846	170	1	in	in	ADP
hassl-846	170	2	light	light	NOUN
hassl-846	170	3	of	of	ADP
hassl-846	170	4	the	the	DET
hassl-846	170	5	findings	finding	NOUN
hassl-846	170	6	of	of	ADP
hassl-846	170	7	this	this	DET
hassl-846	170	8	study	study	NOUN
hassl-846	170	9	,	,	PUNCT
hassl-846	170	10	the	the	DET
hassl-846	170	11	low	low	ADJ
hassl-846	170	12	transparency	transparency	NOUN
hassl-846	170	13	levels	level	NOUN
hassl-846	170	14	could	could	AUX
hassl-846	170	15	be	be	AUX
hassl-846	170	16	explained	explain	VERB
hassl-846	170	17	by	by	ADP
hassl-846	170	18	local	local	ADJ
hassl-846	170	19	governments	government	NOUN
hassl-846	170	20	’	'	PUNCT
hassl-846	170	21	using	use	VERB
hassl-846	170	22	dau	dau	NOUN
hassl-846	170	23	for	for	ADP
hassl-846	170	24	purposes	purpose	NOUN
hassl-846	170	25	not	not	PART
hassl-846	170	26	intended	intend	VERB
hassl-846	170	27	by	by	ADP
hassl-846	170	28	the	the	DET
hassl-846	170	29	central	central	ADJ
hassl-846	170	30	government	government	NOUN
hassl-846	170	31	.	.	PUNCT
hassl-846	171	1	the	the	DET
hassl-846	171	2	central	central	ADJ
hassl-846	171	3	government	government	NOUN
hassl-846	171	4	provides	provide	VERB
hassl-846	171	5	dau	dau	NOUN
hassl-846	171	6	to	to	PART
hassl-846	171	7	help	help	VERB
hassl-846	171	8	fund	fund	VERB
hassl-846	171	9	public	public	ADJ
hassl-846	171	10	services	service	NOUN
hassl-846	171	11	that	that	PRON
hassl-846	171	12	will	will	AUX
hassl-846	171	13	directly	directly	ADV
hassl-846	171	14	benefit	benefit	VERB
hassl-846	171	15	the	the	DET
hassl-846	171	16	local	local	ADJ
hassl-846	171	17	community	community	NOUN
hassl-846	171	18	such	such	ADJ
hassl-846	171	19	as	as	ADP
hassl-846	171	20	roadbuilding	roadbuilding	NOUN
hassl-846	171	21	,	,	PUNCT
hassl-846	171	22	health	health	NOUN
hassl-846	171	23	care	care	NOUN
hassl-846	171	24	,	,	PUNCT
hassl-846	171	25	education	education	NOUN
hassl-846	171	26	,	,	PUNCT
hassl-846	171	27	and	and	CCONJ
hassl-846	171	28	other	other	ADJ
hassl-846	171	29	types	type	NOUN
hassl-846	171	30	of	of	ADP
hassl-846	171	31	infrastructure	infrastructure	NOUN
hassl-846	171	32	,	,	PUNCT
hassl-846	171	33	whereas	whereas	SCONJ
hassl-846	171	34	the	the	DET
hassl-846	171	35	impact	impact	NOUN
hassl-846	171	36	of	of	ADP
hassl-846	171	37	spending	spending	NOUN
hassl-846	171	38	on	on	ADP
hassl-846	171	39	personnel	personnel	NOUN
hassl-846	171	40	can	can	AUX
hassl-846	171	41	not	not	PART
hassl-846	171	42	be	be	AUX
hassl-846	171	43	directly	directly	ADV
hassl-846	171	44	enjoyed	enjoy	VERB
hassl-846	171	45	(	(	PUNCT
hassl-846	171	46	mardiasmo	mardiasmo	NOUN
hassl-846	171	47	(	(	PUNCT
hassl-846	171	48	2004	2004	NUM
hassl-846	171	49	)	)	PUNCT
hassl-846	171	50	.	.	PUNCT
hassl-846	172	1	therefore	therefore	ADV
hassl-846	172	2	,	,	PUNCT
hassl-846	172	3	dau	dau	NOUN
hassl-846	172	4	is	be	AUX
hassl-846	172	5	expected	expect	VERB
hassl-846	172	6	to	to	PART
hassl-846	172	7	be	be	AUX
hassl-846	172	8	used	use	VERB
hassl-846	172	9	for	for	ADP
hassl-846	172	10	capital	capital	NOUN
hassl-846	172	11	expenditure	expenditure	NOUN
hassl-846	172	12	;	;	PUNCT
hassl-846	172	13	however	however	ADV
hassl-846	172	14	,	,	PUNCT
hassl-846	172	15	in	in	ADP
hassl-846	172	16	practice	practice	NOUN
hassl-846	172	17	,	,	PUNCT
hassl-846	172	18	almost	almost	ADV
hassl-846	172	19	half	half	ADJ
hassl-846	172	20	,	,	PUNCT
hassl-846	172	21	if	if	SCONJ
hassl-846	172	22	not	not	PART
hassl-846	172	23	the	the	DET
hassl-846	172	24	greatest	great	ADJ
hassl-846	172	25	portion	portion	NOUN
hassl-846	172	26	,	,	PUNCT
hassl-846	172	27	of	of	ADP
hassl-846	172	28	the	the	DET
hassl-846	172	29	funds	fund	NOUN
hassl-846	172	30	are	be	AUX
hassl-846	172	31	spent	spend	VERB
hassl-846	172	32	on	on	ADP
hassl-846	172	33	personnel	personnel	NOUN
hassl-846	172	34	(	(	PUNCT
hassl-846	172	35	fiscal	fiscal	ADJ
hassl-846	172	36	policy	policy	NOUN
hassl-846	172	37	agency	agency	NOUN
hassl-846	172	38	(	(	PUNCT
hassl-846	172	39	bkf	bkf	PROPN
hassl-846	172	40	)	)	PUNCT
hassl-846	172	41	,	,	PUNCT
hassl-846	172	42	2017	2017	NUM
hassl-846	172	43	)	)	PUNCT
hassl-846	172	44	.	.	PUNCT
hassl-846	173	1	humanities	humanity	NOUN
hassl-846	173	2	and	and	CCONJ
hassl-846	173	3	social	social	ADJ
hassl-846	173	4	sciences	science	NOUN
hassl-846	173	5	letters	letter	NOUN
hassl-846	173	6	,	,	PUNCT
hassl-846	173	7	2020	2020	NUM
hassl-846	173	8	,	,	PUNCT
hassl-846	173	9	8(2	8(2	NUM
hassl-846	173	10	):	):	PUNCT
hassl-846	173	11	145	145	NUM
hassl-846	173	12	-	-	SYM
hassl-846	173	13	155	155	NUM
hassl-846	173	14	152	152	NUM
hassl-846	173	15	©	©	PROPN
hassl-846	173	16	2020	2020	NUM
hassl-846	173	17	conscientia	conscientia	PROPN
hassl-846	173	18	beam	beam	PROPN
hassl-846	173	19	.	.	PUNCT
hassl-846	174	1	all	all	DET
hassl-846	174	2	rights	right	NOUN
hassl-846	174	3	reserved	reserve	VERB
hassl-846	174	4	.	.	PUNCT
hassl-846	175	1	there	there	PRON
hassl-846	175	2	are	be	VERB
hassl-846	175	3	two	two	NUM
hassl-846	175	4	reasons	reason	NOUN
hassl-846	175	5	for	for	ADP
hassl-846	175	6	this	this	DET
hassl-846	175	7	tendency	tendency	NOUN
hassl-846	175	8	in	in	ADP
hassl-846	175	9	the	the	DET
hassl-846	175	10	spending	spending	NOUN
hassl-846	175	11	of	of	ADP
hassl-846	175	12	dau	dau	NOUN
hassl-846	175	13	:	:	PUNCT
hassl-846	175	14	first	first	ADV
hassl-846	175	15	,	,	PUNCT
hassl-846	175	16	the	the	DET
hassl-846	175	17	salaries	salary	NOUN
hassl-846	175	18	of	of	ADP
hassl-846	175	19	local	local	ADJ
hassl-846	175	20	civil	civil	ADJ
hassl-846	175	21	servants	servant	NOUN
hassl-846	175	22	,	,	PUNCT
hassl-846	175	23	and	and	CCONJ
hassl-846	175	24	second	second	ADJ
hassl-846	175	25	,	,	PUNCT
hassl-846	175	26	dau	dau	NOUN
hassl-846	175	27	is	be	AUX
hassl-846	175	28	a	a	DET
hassl-846	175	29	block	block	NOUN
hassl-846	175	30	grant	grant	NOUN
hassl-846	175	31	.	.	PUNCT
hassl-846	176	1	one	one	NUM
hassl-846	176	2	of	of	ADP
hassl-846	176	3	the	the	DET
hassl-846	176	4	components	component	NOUN
hassl-846	176	5	determining	determine	VERB
hassl-846	176	6	the	the	DET
hassl-846	176	7	amount	amount	NOUN
hassl-846	176	8	of	of	ADP
hassl-846	176	9	dau	dau	NOUN
hassl-846	176	10	is	be	AUX
hassl-846	176	11	the	the	DET
hassl-846	176	12	basic	basic	ADJ
hassl-846	176	13	allocation	allocation	NOUN
hassl-846	176	14	,	,	PUNCT
hassl-846	176	15	which	which	PRON
hassl-846	176	16	equals	equal	VERB
hassl-846	176	17	100	100	NUM
hassl-846	176	18	%	%	NOUN
hassl-846	176	19	of	of	ADP
hassl-846	176	20	local	local	ADJ
hassl-846	176	21	civil	civil	ADJ
hassl-846	176	22	servant	servant	NOUN
hassl-846	176	23	salaries	salary	NOUN
hassl-846	176	24	,	,	PUNCT
hassl-846	176	25	indicating	indicate	VERB
hassl-846	176	26	that	that	SCONJ
hassl-846	176	27	the	the	DET
hassl-846	176	28	funds	fund	NOUN
hassl-846	176	29	should	should	AUX
hassl-846	176	30	be	be	AUX
hassl-846	176	31	used	use	VERB
hassl-846	176	32	for	for	ADP
hassl-846	176	33	personnel	personnel	NOUN
hassl-846	176	34	expenditure	expenditure	NOUN
hassl-846	176	35	.	.	PUNCT
hassl-846	177	1	as	as	ADP
hassl-846	177	2	a	a	DET
hassl-846	177	3	block	block	NOUN
hassl-846	177	4	grant	grant	NOUN
hassl-846	177	5	,	,	PUNCT
hassl-846	177	6	dau	dau	NOUN
hassl-846	177	7	is	be	AUX
hassl-846	177	8	not	not	PART
hassl-846	177	9	explicitly	explicitly	ADV
hassl-846	177	10	regulated	regulate	VERB
hassl-846	177	11	by	by	ADP
hassl-846	177	12	the	the	DET
hassl-846	177	13	central	central	ADJ
hassl-846	177	14	government	government	NOUN
hassl-846	177	15	—	—	PUNCT
hassl-846	177	16	unlike	unlike	ADP
hassl-846	177	17	the	the	DET
hassl-846	177	18	specific	specific	ADJ
hassl-846	177	19	allocation	allocation	NOUN
hassl-846	177	20	funds	fund	NOUN
hassl-846	177	21	(	(	PUNCT
hassl-846	177	22	dak	dak	PROPN
hassl-846	177	23	)	)	PUNCT
hassl-846	177	24	;	;	PUNCT
hassl-846	177	25	instead	instead	ADV
hassl-846	177	26	,	,	PUNCT
hassl-846	177	27	the	the	DET
hassl-846	177	28	local	local	ADJ
hassl-846	177	29	government	government	NOUN
hassl-846	177	30	uses	use	VERB
hassl-846	177	31	its	its	PRON
hassl-846	177	32	discretion	discretion	NOUN
hassl-846	177	33	in	in	ADP
hassl-846	177	34	spending	spend	VERB
hassl-846	177	35	the	the	DET
hassl-846	177	36	funds	fund	NOUN
hassl-846	177	37	to	to	PART
hassl-846	177	38	meet	meet	VERB
hassl-846	177	39	their	their	PRON
hassl-846	177	40	local	local	ADJ
hassl-846	177	41	needs	need	NOUN
hassl-846	177	42	(	(	PUNCT
hassl-846	177	43	bkf	bkf	NOUN
hassl-846	177	44	,	,	PUNCT
hassl-846	177	45	2017	2017	NUM
hassl-846	177	46	)	)	PUNCT
hassl-846	177	47	.	.	PUNCT
hassl-846	178	1	furthermore	furthermore	ADV
hassl-846	178	2	,	,	PUNCT
hassl-846	178	3	there	there	PRON
hassl-846	178	4	are	be	VERB
hassl-846	178	5	no	no	DET
hassl-846	178	6	regulations	regulation	NOUN
hassl-846	178	7	requiring	require	VERB
hassl-846	178	8	disclosure	disclosure	NOUN
hassl-846	178	9	on	on	ADP
hassl-846	178	10	the	the	DET
hassl-846	178	11	use	use	NOUN
hassl-846	178	12	of	of	ADP
hassl-846	178	13	dau	dau	NOUN
hassl-846	178	14	,	,	PUNCT
hassl-846	178	15	and	and	CCONJ
hassl-846	178	16	local	local	ADJ
hassl-846	178	17	governments	government	NOUN
hassl-846	178	18	submit	submit	VERB
hassl-846	178	19	no	no	DET
hassl-846	178	20	financial	financial	ADJ
hassl-846	178	21	reports	report	NOUN
hassl-846	178	22	to	to	ADP
hassl-846	178	23	the	the	DET
hassl-846	178	24	central	central	ADJ
hassl-846	178	25	government	government	NOUN
hassl-846	178	26	,	,	PUNCT
hassl-846	178	27	still	still	ADV
hassl-846	178	28	less	less	ADJ
hassl-846	178	29	their	their	PRON
hassl-846	178	30	communities	community	NOUN
hassl-846	178	31	,	,	PUNCT
hassl-846	178	32	for	for	ADP
hassl-846	178	33	scrutiny	scrutiny	NOUN
hassl-846	178	34	.	.	PUNCT
hassl-846	179	1	as	as	SCONJ
hassl-846	179	2	this	this	DET
hassl-846	179	3	study	study	NOUN
hassl-846	179	4	revealed	reveal	VERB
hassl-846	179	5	that	that	SCONJ
hassl-846	179	6	the	the	DET
hassl-846	179	7	average	average	ADJ
hassl-846	179	8	contribution	contribution	NOUN
hassl-846	179	9	to	to	ADP
hassl-846	179	10	the	the	DET
hassl-846	179	11	total	total	ADJ
hassl-846	179	12	local	local	ADJ
hassl-846	179	13	government	government	NOUN
hassl-846	179	14	income	income	NOUN
hassl-846	179	15	from	from	ADP
hassl-846	179	16	dau	dau	NOUN
hassl-846	179	17	is	be	AUX
hassl-846	179	18	49.5	49.5	NUM
hassl-846	179	19	%	%	NOUN
hassl-846	179	20	,	,	PUNCT
hassl-846	179	21	so	so	SCONJ
hassl-846	179	22	that	that	SCONJ
hassl-846	179	23	disclosure	disclosure	NOUN
hassl-846	179	24	is	be	AUX
hassl-846	179	25	not	not	PART
hassl-846	179	26	required	require	VERB
hassl-846	179	27	for	for	ADP
hassl-846	179	28	the	the	DET
hassl-846	179	29	majority	majority	NOUN
hassl-846	179	30	of	of	ADP
hassl-846	179	31	the	the	DET
hassl-846	179	32	revenue	revenue	NOUN
hassl-846	179	33	,	,	PUNCT
hassl-846	179	34	the	the	DET
hassl-846	179	35	lack	lack	NOUN
hassl-846	179	36	of	of	ADP
hassl-846	179	37	transparency	transparency	NOUN
hassl-846	179	38	in	in	ADP
hassl-846	179	39	regional	regional	ADJ
hassl-846	179	40	financial	financial	ADJ
hassl-846	179	41	management	management	NOUN
hassl-846	179	42	is	be	AUX
hassl-846	179	43	not	not	PART
hassl-846	179	44	surprising	surprising	ADJ
hassl-846	179	45	.	.	PUNCT
hassl-846	180	1	h4	h4	NOUN
hassl-846	180	2	:	:	PUNCT
hassl-846	180	3	community	community	NOUN
hassl-846	180	4	welfare	welfare	NOUN
hassl-846	180	5	is	be	AUX
hassl-846	180	6	positively	positively	ADV
hassl-846	180	7	associated	associate	VERB
hassl-846	180	8	with	with	ADP
hassl-846	180	9	and	and	CCONJ
hassl-846	180	10	the	the	DET
hassl-846	180	11	level	level	NOUN
hassl-846	180	12	of	of	ADP
hassl-846	180	13	transparency	transparency	NOUN
hassl-846	180	14	in	in	ADP
hassl-846	180	15	financial	financial	ADJ
hassl-846	180	16	management	management	NOUN
hassl-846	180	17	on	on	ADP
hassl-846	180	18	local	local	ADJ
hassl-846	180	19	government	government	NOUN
hassl-846	180	20	websites	website	NOUN
hassl-846	180	21	.	.	PUNCT
hassl-846	181	1	based	base	VERB
hassl-846	181	2	on	on	ADP
hassl-846	181	3	the	the	DET
hassl-846	181	4	findings	finding	NOUN
hassl-846	181	5	of	of	ADP
hassl-846	181	6	this	this	DET
hassl-846	181	7	study	study	NOUN
hassl-846	181	8	,	,	PUNCT
hassl-846	181	9	the	the	DET
hassl-846	181	10	fourth	fourth	ADJ
hassl-846	181	11	hypothesis	hypothesis	NOUN
hassl-846	181	12	is	be	AUX
hassl-846	181	13	rejected	reject	VERB
hassl-846	181	14	.	.	PUNCT
hassl-846	182	1	improving	improve	VERB
hassl-846	182	2	people	people	NOUN
hassl-846	182	3	’s	’s	PART
hassl-846	182	4	welfare	welfare	NOUN
hassl-846	182	5	does	do	AUX
hassl-846	182	6	not	not	PART
hassl-846	182	7	result	result	VERB
hassl-846	182	8	in	in	ADP
hassl-846	182	9	the	the	DET
hassl-846	182	10	local	local	ADJ
hassl-846	182	11	government	government	NOUN
hassl-846	182	12	increasing	increase	VERB
hassl-846	182	13	its	its	PRON
hassl-846	182	14	transparency	transparency	NOUN
hassl-846	182	15	;	;	PUNCT
hassl-846	182	16	in	in	ADP
hassl-846	182	17	fact	fact	NOUN
hassl-846	182	18	this	this	DET
hassl-846	182	19	study	study	NOUN
hassl-846	182	20	showed	show	VERB
hassl-846	182	21	that	that	SCONJ
hassl-846	182	22	per	per	ADP
hassl-846	182	23	capita	capita	NOUN
hassl-846	182	24	income	income	NOUN
hassl-846	182	25	negatively	negatively	ADV
hassl-846	182	26	affected	affect	VERB
hassl-846	182	27	the	the	DET
hassl-846	182	28	availability	availability	NOUN
hassl-846	182	29	and	and	CCONJ
hassl-846	182	30	accessibility	accessibility	NOUN
hassl-846	182	31	of	of	ADP
hassl-846	182	32	financial	financial	ADJ
hassl-846	182	33	information	information	NOUN
hassl-846	182	34	on	on	ADP
hassl-846	182	35	local	local	ADJ
hassl-846	182	36	government	government	NOUN
hassl-846	182	37	websites	website	NOUN
hassl-846	182	38	.	.	PUNCT
hassl-846	183	1	in	in	ADP
hassl-846	183	2	this	this	DET
hassl-846	183	3	context	context	NOUN
hassl-846	183	4	,	,	PUNCT
hassl-846	183	5	medina	medina	PROPN
hassl-846	183	6	(	(	PUNCT
hassl-846	183	7	2012	2012	NUM
hassl-846	183	8	)	)	PUNCT
hassl-846	183	9	findings	finding	NOUN
hassl-846	183	10	become	become	VERB
hassl-846	183	11	relevant	relevant	ADJ
hassl-846	183	12	:	:	PUNCT
hassl-846	183	13	other	other	ADJ
hassl-846	183	14	than	than	ADP
hassl-846	183	15	income	income	NOUN
hassl-846	183	16	,	,	PUNCT
hassl-846	183	17	other	other	ADJ
hassl-846	183	18	factors	factor	NOUN
hassl-846	183	19	,	,	PUNCT
hassl-846	183	20	such	such	ADJ
hassl-846	183	21	as	as	ADP
hassl-846	183	22	education	education	NOUN
hassl-846	183	23	,	,	PUNCT
hassl-846	183	24	influence	influence	VERB
hassl-846	183	25	whether	whether	SCONJ
hassl-846	183	26	the	the	DET
hassl-846	183	27	public	public	NOUN
hassl-846	183	28	expect	expect	VERB
hassl-846	183	29	information	information	NOUN
hassl-846	183	30	to	to	PART
hassl-846	183	31	be	be	AUX
hassl-846	183	32	disclosed	disclose	VERB
hassl-846	183	33	on	on	ADP
hassl-846	183	34	local	local	ADJ
hassl-846	183	35	government	government	NOUN
hassl-846	183	36	websites	website	NOUN
hassl-846	183	37	.	.	PUNCT
hassl-846	184	1	however	however	ADV
hassl-846	184	2	,	,	PUNCT
hassl-846	184	3	these	these	DET
hassl-846	184	4	findings	finding	NOUN
hassl-846	184	5	differ	differ	VERB
hassl-846	184	6	from	from	ADP
hassl-846	184	7	those	those	PRON
hassl-846	184	8	of	of	ADP
hassl-846	184	9	styles	style	NOUN
hassl-846	184	10	and	and	CCONJ
hassl-846	184	11	tennyson	tennyson	NOUN
hassl-846	184	12	(	(	PUNCT
hassl-846	184	13	2007	2007	NUM
hassl-846	184	14	)	)	PUNCT
hassl-846	184	15	,	,	PUNCT
hassl-846	184	16	serrano	serrano	NOUN
hassl-846	184	17	-	-	PUNCT
hassl-846	184	18	cinca	cinca	VERB
hassl-846	184	19	et	et	PROPN
hassl-846	184	20	al	al	PROPN
hassl-846	184	21	.	.	PUNCT
hassl-846	185	1	(	(	PUNCT
hassl-846	185	2	2009	2009	NUM
hassl-846	185	3	)	)	PUNCT
hassl-846	186	1	,	,	PUNCT
hassl-846	186	2	rodríguez	rodríguez	VERB
hassl-846	186	3	et	et	PROPN
hassl-846	186	4	al	al	PROPN
hassl-846	186	5	.	.	PROPN
hassl-846	187	1	(	(	PUNCT
hassl-846	187	2	2013	2013	NUM
hassl-846	187	3	)	)	PUNCT
hassl-846	187	4	,	,	PUNCT
hassl-846	187	5	and	and	CCONJ
hassl-846	187	6	nainggolan	nainggolan	PROPN
hassl-846	187	7	and	and	CCONJ
hassl-846	187	8	purwanti	purwanti	PROPN
hassl-846	187	9	(	(	PUNCT
hassl-846	187	10	2016	2016	NUM
hassl-846	187	11	)	)	PUNCT
hassl-846	187	12	,	,	PUNCT
hassl-846	187	13	who	who	PRON
hassl-846	187	14	discovered	discover	VERB
hassl-846	187	15	that	that	SCONJ
hassl-846	187	16	financial	financial	ADJ
hassl-846	187	17	transparency	transparency	NOUN
hassl-846	187	18	increased	increase	VERB
hassl-846	187	19	in	in	ADP
hassl-846	187	20	conjunction	conjunction	NOUN
hassl-846	187	21	with	with	ADP
hassl-846	187	22	per	per	ADP
hassl-846	187	23	capita	capita	NOUN
hassl-846	187	24	income	income	NOUN
hassl-846	187	25	.	.	PUNCT
hassl-846	188	1	once	once	ADV
hassl-846	188	2	more	more	ADV
hassl-846	188	3	,	,	PUNCT
hassl-846	188	4	though	though	ADV
hassl-846	188	5	,	,	PUNCT
hassl-846	188	6	the	the	DET
hassl-846	188	7	discrepancy	discrepancy	NOUN
hassl-846	188	8	is	be	AUX
hassl-846	188	9	explained	explain	VERB
hassl-846	188	10	by	by	ADP
hassl-846	188	11	different	different	ADJ
hassl-846	188	12	ways	way	NOUN
hassl-846	188	13	in	in	ADP
hassl-846	188	14	which	which	PRON
hassl-846	188	15	the	the	DET
hassl-846	188	16	transparency	transparency	NOUN
hassl-846	188	17	levels	level	NOUN
hassl-846	188	18	were	be	AUX
hassl-846	188	19	evaluated	evaluate	VERB
hassl-846	188	20	.	.	PUNCT
hassl-846	189	1	the	the	DET
hassl-846	189	2	reason	reason	NOUN
hassl-846	189	3	for	for	ADP
hassl-846	189	4	the	the	DET
hassl-846	189	5	level	level	NOUN
hassl-846	189	6	of	of	ADP
hassl-846	189	7	community	community	NOUN
hassl-846	189	8	welfare	welfare	NOUN
hassl-846	189	9	having	have	VERB
hassl-846	189	10	no	no	DET
hassl-846	189	11	influence	influence	NOUN
hassl-846	189	12	over	over	ADP
hassl-846	189	13	transparency	transparency	NOUN
hassl-846	189	14	in	in	ADP
hassl-846	189	15	regional	regional	ADJ
hassl-846	189	16	financial	financial	ADJ
hassl-846	189	17	management	management	NOUN
hassl-846	189	18	is	be	AUX
hassl-846	189	19	possibly	possibly	ADV
hassl-846	189	20	due	due	ADJ
hassl-846	189	21	to	to	ADP
hassl-846	189	22	the	the	DET
hassl-846	189	23	community	community	NOUN
hassl-846	189	24	’s	’s	PART
hassl-846	189	25	low	low	ADJ
hassl-846	189	26	level	level	NOUN
hassl-846	189	27	of	of	ADP
hassl-846	189	28	supervision	supervision	NOUN
hassl-846	189	29	.	.	PUNCT
hassl-846	190	1	the	the	DET
hassl-846	190	2	descriptive	descriptive	ADJ
hassl-846	190	3	statistics	statistic	NOUN
hassl-846	190	4	showed	show	VERB
hassl-846	190	5	that	that	SCONJ
hassl-846	190	6	most	most	ADJ
hassl-846	190	7	people	people	NOUN
hassl-846	190	8	’s	’s	X
hassl-846	190	9	per	per	ADP
hassl-846	190	10	capita	capita	X
hassl-846	190	11	income	income	NOUN
hassl-846	190	12	in	in	ADP
hassl-846	190	13	java	java	PROPN
hassl-846	190	14	was	be	AUX
hassl-846	190	15	less	less	ADJ
hassl-846	190	16	than	than	ADP
hassl-846	190	17	the	the	DET
hassl-846	190	18	average	average	NOUN
hassl-846	190	19	,	,	PUNCT
hassl-846	190	20	indicating	indicate	VERB
hassl-846	190	21	that	that	SCONJ
hassl-846	190	22	this	this	DET
hassl-846	190	23	study	study	NOUN
hassl-846	190	24	is	be	AUX
hassl-846	190	25	dominated	dominate	VERB
hassl-846	190	26	by	by	ADP
hassl-846	190	27	local	local	ADJ
hassl-846	190	28	governments	government	NOUN
hassl-846	190	29	providing	provide	VERB
hassl-846	190	30	a	a	DET
hassl-846	190	31	lower	low	ADJ
hassl-846	190	32	level	level	NOUN
hassl-846	190	33	of	of	ADP
hassl-846	190	34	community	community	NOUN
hassl-846	190	35	welfare	welfare	NOUN
hassl-846	190	36	,	,	PUNCT
hassl-846	190	37	which	which	PRON
hassl-846	190	38	,	,	PUNCT
hassl-846	190	39	in	in	ADP
hassl-846	190	40	turn	turn	NOUN
hassl-846	190	41	,	,	PUNCT
hassl-846	190	42	people	people	NOUN
hassl-846	190	43	’s	’s	PART
hassl-846	190	44	access	access	NOUN
hassl-846	190	45	to	to	ADP
hassl-846	190	46	education	education	NOUN
hassl-846	190	47	.	.	PUNCT
hassl-846	191	1	based	base	VERB
hassl-846	191	2	on	on	ADP
hassl-846	191	3	the	the	DET
hassl-846	191	4	oecd	oecd	PROPN
hassl-846	191	5	’s	’s	PART
hassl-846	191	6	education	education	NOUN
hassl-846	191	7	at	at	ADP
hassl-846	191	8	a	a	DET
hassl-846	191	9	glance	glance	NOUN
hassl-846	191	10	2017	2017	NUM
hassl-846	191	11	,	,	PUNCT
hassl-846	191	12	only	only	ADV
hassl-846	191	13	10	10	NUM
hassl-846	191	14	%	%	NOUN
hassl-846	191	15	of	of	ADP
hassl-846	191	16	all	all	DET
hassl-846	191	17	those	those	PRON
hassl-846	191	18	aged	aged	ADJ
hassl-846	191	19	25–64	25–64	NUM
hassl-846	191	20	in	in	ADP
hassl-846	191	21	indonesia	indonesia	PROPN
hassl-846	191	22	entered	enter	VERB
hassl-846	191	23	tertiary	tertiary	ADJ
hassl-846	191	24	education	education	NOUN
hassl-846	191	25	,	,	PUNCT
hassl-846	191	26	which	which	PRON
hassl-846	191	27	is	be	AUX
hassl-846	191	28	not	not	PART
hassl-846	191	29	only	only	ADV
hassl-846	191	30	lower	low	ADJ
hassl-846	191	31	than	than	ADP
hassl-846	191	32	the	the	DET
hassl-846	191	33	average	average	NOUN
hassl-846	191	34	of	of	ADP
hassl-846	191	35	16	16	NUM
hassl-846	191	36	%	%	NOUN
hassl-846	191	37	across	across	ADP
hassl-846	191	38	oecd	oecd	PROPN
hassl-846	191	39	countries	country	NOUN
hassl-846	191	40	but	but	CCONJ
hassl-846	191	41	far	far	ADV
hassl-846	191	42	below	below	ADP
hassl-846	191	43	the	the	DET
hassl-846	191	44	46	46	NUM
hassl-846	191	45	%	%	NOUN
hassl-846	191	46	of	of	ADP
hassl-846	191	47	the	the	DET
hassl-846	191	48	united	united	PROPN
hassl-846	191	49	states	states	PROPN
hassl-846	191	50	(	(	PUNCT
hassl-846	191	51	oecd	oecd	PROPN
hassl-846	191	52	,	,	PUNCT
hassl-846	191	53	2017	2017	NUM
hassl-846	191	54	)	)	PUNCT
hassl-846	191	55	.	.	PUNCT
hassl-846	192	1	according	accord	VERB
hassl-846	192	2	to	to	ADP
hassl-846	192	3	the	the	DET
hassl-846	192	4	data	datum	NOUN
hassl-846	192	5	published	publish	VERB
hassl-846	192	6	by	by	ADP
hassl-846	192	7	statistics	statistic	NOUN
hassl-846	192	8	indonesia	indonesia	PROPN
hassl-846	192	9	(	(	PUNCT
hassl-846	192	10	bps	bps	NOUN
hassl-846	192	11	)	)	PUNCT
hassl-846	192	12	in	in	ADP
hassl-846	192	13	2017	2017	NUM
hassl-846	192	14	,	,	PUNCT
hassl-846	192	15	57	57	NUM
hassl-846	192	16	%	%	NOUN
hassl-846	192	17	of	of	ADP
hassl-846	192	18	indonesia	indonesia	PROPN
hassl-846	192	19	's	's	PART
hassl-846	192	20	population	population	NOUN
hassl-846	192	21	lives	live	VERB
hassl-846	192	22	in	in	ADP
hassl-846	192	23	java	java	PROPN
hassl-846	192	24	,	,	PUNCT
hassl-846	192	25	from	from	ADP
hassl-846	192	26	which	which	PRON
hassl-846	192	27	it	it	PRON
hassl-846	192	28	can	can	AUX
hassl-846	192	29	be	be	AUX
hassl-846	192	30	concluded	conclude	VERB
hassl-846	192	31	that	that	SCONJ
hassl-846	192	32	the	the	DET
hassl-846	192	33	level	level	NOUN
hassl-846	192	34	of	of	ADP
hassl-846	192	35	education	education	NOUN
hassl-846	192	36	in	in	ADP
hassl-846	192	37	java	java	PROPN
hassl-846	192	38	is	be	AUX
hassl-846	192	39	low	low	ADJ
hassl-846	192	40	(	(	PUNCT
hassl-846	192	41	bps	bps	NOUN
hassl-846	192	42	,	,	PUNCT
hassl-846	192	43	2018	2018	NUM
hassl-846	192	44	)	)	PUNCT
hassl-846	192	45	.	.	PUNCT
hassl-846	193	1	thus	thus	ADV
hassl-846	193	2	,	,	PUNCT
hassl-846	193	3	the	the	DET
hassl-846	193	4	level	level	NOUN
hassl-846	193	5	of	of	ADP
hassl-846	193	6	education	education	NOUN
hassl-846	193	7	could	could	AUX
hassl-846	193	8	be	be	AUX
hassl-846	193	9	an	an	DET
hassl-846	193	10	influential	influential	ADJ
hassl-846	193	11	factor	factor	NOUN
hassl-846	193	12	in	in	ADP
hassl-846	193	13	whether	whether	SCONJ
hassl-846	193	14	the	the	DET
hassl-846	193	15	community	community	NOUN
hassl-846	193	16	monitors	monitor	VERB
hassl-846	193	17	the	the	DET
hassl-846	193	18	administration	administration	NOUN
hassl-846	193	19	of	of	ADP
hassl-846	193	20	their	their	PRON
hassl-846	193	21	local	local	ADJ
hassl-846	193	22	government	government	NOUN
hassl-846	193	23	.	.	PUNCT
hassl-846	194	1	moreover	moreover	ADV
hassl-846	194	2	,	,	PUNCT
hassl-846	194	3	the	the	DET
hassl-846	194	4	lack	lack	NOUN
hassl-846	194	5	of	of	ADP
hassl-846	194	6	public	public	ADJ
hassl-846	194	7	participation	participation	NOUN
hassl-846	194	8	in	in	ADP
hassl-846	194	9	government	government	NOUN
hassl-846	194	10	activities	activity	NOUN
hassl-846	194	11	reduces	reduce	VERB
hassl-846	194	12	their	their	PRON
hassl-846	194	13	supervision	supervision	NOUN
hassl-846	194	14	of	of	ADP
hassl-846	194	15	local	local	ADJ
hassl-846	194	16	government	government	NOUN
hassl-846	194	17	.	.	PUNCT
hassl-846	195	1	sopanah	sopanah	PROPN
hassl-846	195	2	(	(	PUNCT
hassl-846	195	3	cited	cite	VERB
hassl-846	195	4	in	in	ADP
hassl-846	195	5	hidayat	hidayat	PROPN
hassl-846	195	6	(	(	PUNCT
hassl-846	195	7	2011	2011	NUM
hassl-846	195	8	)	)	PUNCT
hassl-846	195	9	)	)	PUNCT
hassl-846	195	10	revealed	reveal	VERB
hassl-846	195	11	that	that	SCONJ
hassl-846	195	12	community	community	NOUN
hassl-846	195	13	participation	participation	NOUN
hassl-846	195	14	in	in	ADP
hassl-846	195	15	the	the	DET
hassl-846	195	16	preparation	preparation	NOUN
hassl-846	195	17	of	of	ADP
hassl-846	195	18	the	the	DET
hassl-846	195	19	regional	regional	ADJ
hassl-846	195	20	budget	budget	NOUN
hassl-846	195	21	(	(	PUNCT
hassl-846	195	22	apbd	apbd	NOUN
hassl-846	195	23	)	)	PUNCT
hassl-846	195	24	was	be	AUX
hassl-846	195	25	minimal	minimal	ADJ
hassl-846	195	26	,	,	PUNCT
hassl-846	195	27	even	even	ADV
hassl-846	195	28	nonexistent	nonexistent	ADJ
hassl-846	195	29	,	,	PUNCT
hassl-846	195	30	and	and	CCONJ
hassl-846	195	31	in	in	ADP
hassl-846	195	32	2017	2017	NUM
hassl-846	195	33	,	,	PUNCT
hassl-846	195	34	the	the	DET
hassl-846	195	35	secretary	secretary	NOUN
hassl-846	195	36	-	-	PUNCT
hassl-846	195	37	general	general	NOUN
hassl-846	195	38	of	of	ADP
hassl-846	195	39	the	the	DET
hassl-846	195	40	national	national	ADJ
hassl-846	195	41	secretariat	secretariat	NOUN
hassl-846	195	42	of	of	ADP
hassl-846	195	43	the	the	DET
hassl-846	195	44	indonesian	indonesian	PROPN
hassl-846	195	45	forum	forum	PROPN
hassl-846	195	46	for	for	ADP
hassl-846	195	47	budget	budget	NOUN
hassl-846	195	48	transparency	transparency	NOUN
hassl-846	195	49	revealed	reveal	VERB
hassl-846	195	50	that	that	SCONJ
hassl-846	195	51	it	it	PRON
hassl-846	195	52	was	be	AUX
hassl-846	195	53	still	still	ADV
hassl-846	195	54	insufficient	insufficient	ADJ
hassl-846	195	55	and	and	CCONJ
hassl-846	195	56	remained	remain	VERB
hassl-846	195	57	a	a	DET
hassl-846	195	58	mere	mere	ADJ
hassl-846	195	59	formality	formality	NOUN
hassl-846	195	60	(	(	PUNCT
hassl-846	195	61	arkhelaus	arkhelaus	PROPN
hassl-846	195	62	,	,	PUNCT
hassl-846	195	63	2017	2017	NUM
hassl-846	195	64	)	)	PUNCT
hassl-846	195	65	.	.	PUNCT
hassl-846	196	1	however	however	ADV
hassl-846	196	2	,	,	PUNCT
hassl-846	196	3	community	community	NOUN
hassl-846	196	4	participation	participation	NOUN
hassl-846	196	5	is	be	AUX
hassl-846	196	6	vital	vital	ADJ
hassl-846	196	7	at	at	ADP
hassl-846	196	8	every	every	DET
hassl-846	196	9	stage	stage	NOUN
hassl-846	196	10	of	of	ADP
hassl-846	196	11	financial	financial	ADJ
hassl-846	196	12	management	management	NOUN
hassl-846	196	13	to	to	PART
hassl-846	196	14	ensure	ensure	VERB
hassl-846	196	15	that	that	SCONJ
hassl-846	196	16	funds	fund	NOUN
hassl-846	196	17	are	be	AUX
hassl-846	196	18	well	well	ADV
hassl-846	196	19	-	-	PUNCT
hassl-846	196	20	managed	manage	VERB
hassl-846	196	21	for	for	ADP
hassl-846	196	22	the	the	DET
hassl-846	196	23	benefit	benefit	NOUN
hassl-846	196	24	of	of	ADP
hassl-846	196	25	the	the	DET
hassl-846	196	26	community	community	NOUN
hassl-846	196	27	(	(	PUNCT
hassl-846	196	28	hidayat	hidayat	PROPN
hassl-846	196	29	,	,	PUNCT
hassl-846	196	30	2011	2011	NUM
hassl-846	196	31	)	)	PUNCT
hassl-846	196	32	.	.	PUNCT
hassl-846	197	1	from	from	ADP
hassl-846	197	2	the	the	DET
hassl-846	197	3	perspective	perspective	NOUN
hassl-846	197	4	of	of	ADP
hassl-846	197	5	agency	agency	NOUN
hassl-846	197	6	theory	theory	NOUN
hassl-846	197	7	,	,	PUNCT
hassl-846	197	8	greiling	greile	VERB
hassl-846	197	9	and	and	CCONJ
hassl-846	197	10	spraul	spraul	NOUN
hassl-846	197	11	(	(	PUNCT
hassl-846	197	12	2010	2010	NUM
hassl-846	197	13	)	)	PUNCT
hassl-846	197	14	explained	explain	VERB
hassl-846	197	15	that	that	SCONJ
hassl-846	197	16	the	the	DET
hassl-846	197	17	agent	agent	NOUN
hassl-846	197	18	’s	’s	PART
hassl-846	197	19	hidden	hide	VERB
hassl-846	197	20	intention	intention	NOUN
hassl-846	197	21	,	,	PUNCT
hassl-846	197	22	another	another	DET
hassl-846	197	23	form	form	NOUN
hassl-846	197	24	of	of	ADP
hassl-846	197	25	information	information	NOUN
hassl-846	197	26	asymmetry	asymmetry	NOUN
hassl-846	197	27	,	,	PUNCT
hassl-846	197	28	leads	lead	VERB
hassl-846	197	29	to	to	ADP
hassl-846	197	30	the	the	DET
hassl-846	197	31	lack	lack	NOUN
hassl-846	197	32	of	of	ADP
hassl-846	197	33	financial	financial	ADJ
hassl-846	197	34	information	information	NOUN
hassl-846	197	35	disclosure	disclosure	NOUN
hassl-846	197	36	.	.	PUNCT
hassl-846	198	1	hidden	hide	VERB
hassl-846	198	2	intention	intention	NOUN
hassl-846	198	3	refers	refer	VERB
hassl-846	198	4	to	to	ADP
hassl-846	198	5	the	the	DET
hassl-846	198	6	agent	agent	NOUN
hassl-846	198	7	's	's	PART
hassl-846	198	8	motivation	motivation	NOUN
hassl-846	198	9	and	and	CCONJ
hassl-846	198	10	willingness	willingness	NOUN
hassl-846	198	11	to	to	PART
hassl-846	198	12	not	not	PART
hassl-846	198	13	fulfill	fulfill	VERB
hassl-846	198	14	their	their	PRON
hassl-846	198	15	mandate	mandate	NOUN
hassl-846	198	16	,	,	PUNCT
hassl-846	198	17	or	or	CCONJ
hassl-846	198	18	their	their	PRON
hassl-846	198	19	intention	intention	NOUN
hassl-846	198	20	to	to	PART
hassl-846	198	21	take	take	VERB
hassl-846	198	22	advantage	advantage	NOUN
hassl-846	198	23	of	of	ADP
hassl-846	198	24	any	any	DET
hassl-846	198	25	loopholes	loophole	NOUN
hassl-846	198	26	for	for	ADP
hassl-846	198	27	their	their	PRON
hassl-846	198	28	personal	personal	ADJ
hassl-846	198	29	benefit	benefit	NOUN
hassl-846	198	30	.	.	PUNCT
hassl-846	199	1	thus	thus	ADV
hassl-846	199	2	,	,	PUNCT
hassl-846	199	3	any	any	DET
hassl-846	199	4	hidden	hidden	ADJ
hassl-846	199	5	intentions	intention	NOUN
hassl-846	199	6	of	of	ADP
hassl-846	199	7	the	the	DET
hassl-846	199	8	local	local	ADJ
hassl-846	199	9	government	government	NOUN
hassl-846	199	10	,	,	PUNCT
hassl-846	199	11	as	as	ADP
hassl-846	199	12	the	the	DET
hassl-846	199	13	agent	agent	NOUN
hassl-846	199	14	,	,	PUNCT
hassl-846	199	15	will	will	AUX
hassl-846	199	16	result	result	VERB
hassl-846	199	17	in	in	ADP
hassl-846	199	18	its	its	PRON
hassl-846	199	19	reluctance	reluctance	NOUN
hassl-846	199	20	,	,	PUNCT
hassl-846	199	21	or	or	CCONJ
hassl-846	199	22	at	at	ADP
hassl-846	199	23	least	least	ADJ
hassl-846	199	24	caution	caution	VERB
hassl-846	199	25	,	,	PUNCT
hassl-846	199	26	in	in	ADP
hassl-846	199	27	disclosing	disclose	VERB
hassl-846	199	28	financial	financial	ADJ
hassl-846	199	29	information	information	NOUN
hassl-846	199	30	;	;	PUNCT
hassl-846	199	31	this	this	PRON
hassl-846	199	32	is	be	AUX
hassl-846	199	33	especially	especially	ADV
hassl-846	199	34	true	true	ADJ
hassl-846	199	35	when	when	SCONJ
hassl-846	199	36	it	it	PRON
hassl-846	199	37	serves	serve	VERB
hassl-846	199	38	and	and	CCONJ
hassl-846	199	39	is	be	AUX
hassl-846	199	40	scrutinized	scrutinize	VERB
hassl-846	199	41	by	by	ADP
hassl-846	199	42	a	a	DET
hassl-846	199	43	community	community	NOUN
hassl-846	199	44	with	with	ADP
hassl-846	199	45	a	a	DET
hassl-846	199	46	high	high	ADJ
hassl-846	199	47	level	level	NOUN
hassl-846	199	48	of	of	ADP
hassl-846	199	49	welfare	welfare	NOUN
hassl-846	199	50	.	.	PUNCT
hassl-846	200	1	in	in	ADP
hassl-846	200	2	such	such	DET
hassl-846	200	3	a	a	DET
hassl-846	200	4	situation	situation	NOUN
hassl-846	200	5	,	,	PUNCT
hassl-846	200	6	the	the	DET
hassl-846	200	7	local	local	ADJ
hassl-846	200	8	government	government	NOUN
hassl-846	200	9	tends	tend	VERB
hassl-846	200	10	to	to	PART
hassl-846	200	11	publish	publish	VERB
hassl-846	200	12	relatively	relatively	ADV
hassl-846	200	13	―safe‖	―safe‖	ADP
hassl-846	200	14	data	datum	NOUN
hassl-846	200	15	,	,	PUNCT
hassl-846	200	16	meaning	mean	VERB
hassl-846	200	17	any	any	DET
hassl-846	200	18	feedback	feedback	NOUN
hassl-846	200	19	from	from	ADP
hassl-846	200	20	the	the	DET
hassl-846	200	21	public	public	NOUN
hassl-846	200	22	is	be	AUX
hassl-846	200	23	of	of	ADP
hassl-846	200	24	little	little	ADJ
hassl-846	200	25	value	value	NOUN
hassl-846	200	26	(	(	PUNCT
hassl-846	200	27	janssen	janssen	PROPN
hassl-846	200	28	et	et	PROPN
hassl-846	200	29	al	al	PROPN
hassl-846	200	30	.	.	PROPN
hassl-846	200	31	,	,	PUNCT
hassl-846	200	32	2012	2012	NUM
hassl-846	200	33	)	)	PUNCT
hassl-846	200	34	.	.	PUNCT
hassl-846	201	1	humanities	humanity	NOUN
hassl-846	201	2	and	and	CCONJ
hassl-846	201	3	social	social	ADJ
hassl-846	201	4	sciences	science	NOUN
hassl-846	201	5	letters	letter	NOUN
hassl-846	201	6	,	,	PUNCT
hassl-846	201	7	2020	2020	NUM
hassl-846	201	8	,	,	PUNCT
hassl-846	201	9	8(2	8(2	NUM
hassl-846	201	10	):	):	PUNCT
hassl-846	201	11	145	145	NUM
hassl-846	201	12	-	-	SYM
hassl-846	201	13	155	155	NUM
hassl-846	201	14	153	153	NUM
hassl-846	201	15	©	©	PROPN
hassl-846	201	16	2020	2020	NUM
hassl-846	201	17	conscientia	conscientia	PROPN
hassl-846	201	18	beam	beam	PROPN
hassl-846	201	19	.	.	PUNCT
hassl-846	202	1	all	all	DET
hassl-846	202	2	rights	right	NOUN
hassl-846	202	3	reserved	reserve	VERB
hassl-846	202	4	.	.	PUNCT
hassl-846	203	1	5	5	X
hassl-846	203	2	.	.	X
hassl-846	203	3	conclusions	conclusion	NOUN
hassl-846	203	4	this	this	DET
hassl-846	203	5	study	study	NOUN
hassl-846	203	6	measured	measure	VERB
hassl-846	203	7	the	the	DET
hassl-846	203	8	level	level	NOUN
hassl-846	203	9	of	of	ADP
hassl-846	203	10	transparency	transparency	NOUN
hassl-846	203	11	in	in	ADP
hassl-846	203	12	regional	regional	ADJ
hassl-846	203	13	financial	financial	ADJ
hassl-846	203	14	management	management	NOUN
hassl-846	203	15	on	on	ADP
hassl-846	203	16	local	local	ADJ
hassl-846	203	17	government	government	NOUN
hassl-846	203	18	websites	website	NOUN
hassl-846	203	19	and	and	CCONJ
hassl-846	203	20	examined	examine	VERB
hassl-846	203	21	the	the	DET
hassl-846	203	22	influence	influence	NOUN
hassl-846	203	23	of	of	ADP
hassl-846	203	24	local	local	ADJ
hassl-846	203	25	government	government	NOUN
hassl-846	203	26	size	size	NOUN
hassl-846	203	27	and	and	CCONJ
hassl-846	203	28	expenditure	expenditure	NOUN
hassl-846	203	29	,	,	PUNCT
hassl-846	203	30	levels	level	NOUN
hassl-846	203	31	of	of	ADP
hassl-846	203	32	dependence	dependence	NOUN
hassl-846	203	33	and	and	CCONJ
hassl-846	203	34	community	community	NOUN
hassl-846	203	35	welfare	welfare	NOUN
hassl-846	203	36	.	.	PUNCT
hassl-846	204	1	the	the	DET
hassl-846	204	2	results	result	NOUN
hassl-846	204	3	suggested	suggest	VERB
hassl-846	204	4	that	that	SCONJ
hassl-846	204	5	the	the	DET
hassl-846	204	6	level	level	NOUN
hassl-846	204	7	of	of	ADP
hassl-846	204	8	transparency	transparency	NOUN
hassl-846	204	9	among	among	ADP
hassl-846	204	10	district	district	NOUN
hassl-846	204	11	/	/	SYM
hassl-846	204	12	city	city	NOUN
hassl-846	204	13	governments	government	NOUN
hassl-846	204	14	in	in	ADP
hassl-846	204	15	java	java	PROPN
hassl-846	204	16	remains	remain	VERB
hassl-846	204	17	low	low	ADJ
hassl-846	204	18	at	at	ADP
hassl-846	204	19	only	only	ADV
hassl-846	204	20	24.76	24.76	NUM
hassl-846	204	21	%	%	NOUN
hassl-846	204	22	.	.	PUNCT
hassl-846	205	1	it	it	PRON
hassl-846	205	2	was	be	AUX
hassl-846	205	3	found	find	VERB
hassl-846	205	4	that	that	SCONJ
hassl-846	205	5	while	while	SCONJ
hassl-846	205	6	the	the	DET
hassl-846	205	7	size	size	NOUN
hassl-846	205	8	and	and	CCONJ
hassl-846	205	9	expenditure	expenditure	NOUN
hassl-846	205	10	of	of	ADP
hassl-846	205	11	local	local	ADJ
hassl-846	205	12	governments	government	NOUN
hassl-846	205	13	positively	positively	ADV
hassl-846	205	14	affected	affect	VERB
hassl-846	205	15	transparency	transparency	NOUN
hassl-846	205	16	levels	level	NOUN
hassl-846	205	17	,	,	PUNCT
hassl-846	205	18	levels	level	NOUN
hassl-846	205	19	of	of	ADP
hassl-846	205	20	dependence	dependence	NOUN
hassl-846	205	21	and	and	CCONJ
hassl-846	205	22	community	community	NOUN
hassl-846	205	23	welfare	welfare	NOUN
hassl-846	205	24	had	have	VERB
hassl-846	205	25	no	no	DET
hassl-846	205	26	effect	effect	NOUN
hassl-846	205	27	.	.	PUNCT
hassl-846	206	1	despite	despite	SCONJ
hassl-846	206	2	local	local	ADJ
hassl-846	206	3	government	government	NOUN
hassl-846	206	4	dependence	dependence	NOUN
hassl-846	206	5	on	on	ADP
hassl-846	206	6	dau	dau	NOUN
hassl-846	206	7	from	from	ADP
hassl-846	206	8	the	the	DET
hassl-846	206	9	central	central	ADJ
hassl-846	206	10	government	government	NOUN
hassl-846	206	11	,	,	PUNCT
hassl-846	206	12	the	the	DET
hassl-846	206	13	lack	lack	NOUN
hassl-846	206	14	of	of	ADP
hassl-846	206	15	regulations	regulation	NOUN
hassl-846	206	16	requiring	require	VERB
hassl-846	206	17	any	any	DET
hassl-846	206	18	disclosure	disclosure	NOUN
hassl-846	206	19	on	on	ADP
hassl-846	206	20	its	its	PRON
hassl-846	206	21	use	use	NOUN
hassl-846	206	22	and	and	CCONJ
hassl-846	206	23	the	the	DET
hassl-846	206	24	spending	spending	NOUN
hassl-846	206	25	of	of	ADP
hassl-846	206	26	the	the	DET
hassl-846	206	27	funds	fund	NOUN
hassl-846	206	28	on	on	ADP
hassl-846	206	29	activities	activity	NOUN
hassl-846	206	30	not	not	PART
hassl-846	206	31	intended	intend	VERB
hassl-846	206	32	by	by	ADP
hassl-846	206	33	the	the	DET
hassl-846	206	34	central	central	ADJ
hassl-846	206	35	government	government	NOUN
hassl-846	206	36	results	result	VERB
hassl-846	206	37	in	in	ADP
hassl-846	206	38	a	a	DET
hassl-846	206	39	lack	lack	NOUN
hassl-846	206	40	of	of	ADP
hassl-846	206	41	transparency	transparency	NOUN
hassl-846	206	42	.	.	PUNCT
hassl-846	207	1	similarly	similarly	ADV
hassl-846	207	2	,	,	PUNCT
hassl-846	207	3	the	the	DET
hassl-846	207	4	continuing	continue	VERB
hassl-846	207	5	poor	poor	ADJ
hassl-846	207	6	participation	participation	NOUN
hassl-846	207	7	of	of	ADP
hassl-846	207	8	the	the	DET
hassl-846	207	9	community	community	NOUN
hassl-846	207	10	in	in	ADP
hassl-846	207	11	government	government	NOUN
hassl-846	207	12	activities	activity	NOUN
hassl-846	207	13	means	mean	VERB
hassl-846	207	14	local	local	ADJ
hassl-846	207	15	governments	government	NOUN
hassl-846	207	16	have	have	VERB
hassl-846	207	17	no	no	DET
hassl-846	207	18	incentive	incentive	NOUN
hassl-846	207	19	to	to	PART
hassl-846	207	20	improve	improve	VERB
hassl-846	207	21	their	their	PRON
hassl-846	207	22	transparency	transparency	NOUN
hassl-846	207	23	.	.	PUNCT
hassl-846	208	1	in	in	ADP
hassl-846	208	2	addition	addition	NOUN
hassl-846	208	3	,	,	PUNCT
hassl-846	208	4	the	the	DET
hassl-846	208	5	reluctance	reluctance	NOUN
hassl-846	208	6	to	to	PART
hassl-846	208	7	disclose	disclose	VERB
hassl-846	208	8	complete	complete	ADJ
hassl-846	208	9	financial	financial	ADJ
hassl-846	208	10	information	information	NOUN
hassl-846	208	11	may	may	AUX
hassl-846	208	12	be	be	AUX
hassl-846	208	13	due	due	ADJ
hassl-846	208	14	to	to	ADP
hassl-846	208	15	ulterior	ulterior	ADJ
hassl-846	208	16	motives	motive	NOUN
hassl-846	208	17	,	,	PUNCT
hassl-846	208	18	resulting	result	VERB
hassl-846	208	19	in	in	ADP
hassl-846	208	20	the	the	DET
hassl-846	208	21	release	release	NOUN
hassl-846	208	22	of	of	ADP
hassl-846	208	23	―safe‖	―safe‖	X
hassl-846	208	24	information	information	NOUN
hassl-846	208	25	only	only	ADV
hassl-846	208	26	.	.	PUNCT
hassl-846	209	1	this	this	DET
hassl-846	209	2	study	study	NOUN
hassl-846	209	3	contributes	contribute	VERB
hassl-846	209	4	to	to	ADP
hassl-846	209	5	the	the	DET
hassl-846	209	6	current	current	ADJ
hassl-846	209	7	body	body	NOUN
hassl-846	209	8	of	of	ADP
hassl-846	209	9	literature	literature	NOUN
hassl-846	209	10	on	on	ADP
hassl-846	209	11	transparency	transparency	NOUN
hassl-846	209	12	in	in	ADP
hassl-846	209	13	regional	regional	ADJ
hassl-846	209	14	financial	financial	ADJ
hassl-846	209	15	management	management	NOUN
hassl-846	209	16	by	by	ADP
hassl-846	209	17	identifying	identify	VERB
hassl-846	209	18	the	the	DET
hassl-846	209	19	factors	factor	NOUN
hassl-846	209	20	that	that	PRON
hassl-846	209	21	influence	influence	VERB
hassl-846	209	22	the	the	DET
hassl-846	209	23	implementation	implementation	NOUN
hassl-846	209	24	of	of	ADP
hassl-846	209	25	transparency	transparency	NOUN
hassl-846	209	26	.	.	PUNCT
hassl-846	210	1	it	it	PRON
hassl-846	210	2	thus	thus	ADV
hassl-846	210	3	provides	provide	VERB
hassl-846	210	4	ideas	idea	NOUN
hassl-846	210	5	for	for	ADP
hassl-846	210	6	encouraging	encourage	VERB
hassl-846	210	7	regional	regional	ADJ
hassl-846	210	8	financial	financial	ADJ
hassl-846	210	9	transparency	transparency	NOUN
hassl-846	210	10	when	when	SCONJ
hassl-846	210	11	central	central	ADJ
hassl-846	210	12	government	government	NOUN
hassl-846	210	13	formulates	formulate	VERB
hassl-846	210	14	its	its	PRON
hassl-846	210	15	policies	policy	NOUN
hassl-846	210	16	and	and	CCONJ
hassl-846	210	17	emphasizes	emphasize	VERB
hassl-846	210	18	the	the	DET
hassl-846	210	19	need	need	NOUN
hassl-846	210	20	to	to	PART
hassl-846	210	21	monitor	monitor	VERB
hassl-846	210	22	the	the	DET
hassl-846	210	23	implementation	implementation	NOUN
hassl-846	210	24	of	of	ADP
hassl-846	210	25	those	those	DET
hassl-846	210	26	policies	policy	NOUN
hassl-846	210	27	.	.	PUNCT
hassl-846	211	1	furthermore	furthermore	ADV
hassl-846	211	2	,	,	PUNCT
hassl-846	211	3	an	an	DET
hassl-846	211	4	overview	overview	NOUN
hassl-846	211	5	of	of	ADP
hassl-846	211	6	the	the	DET
hassl-846	211	7	implementation	implementation	NOUN
hassl-846	211	8	of	of	ADP
hassl-846	211	9	financial	financial	ADJ
hassl-846	211	10	management	management	NOUN
hassl-846	211	11	transparency	transparency	NOUN
hassl-846	211	12	on	on	ADP
hassl-846	211	13	local	local	ADJ
hassl-846	211	14	government	government	NOUN
hassl-846	211	15	websites	website	NOUN
hassl-846	211	16	is	be	AUX
hassl-846	211	17	given	give	VERB
hassl-846	211	18	,	,	PUNCT
hassl-846	211	19	raising	raise	VERB
hassl-846	211	20	awareness	awareness	NOUN
hassl-846	211	21	that	that	SCONJ
hassl-846	211	22	local	local	ADJ
hassl-846	211	23	governments	government	NOUN
hassl-846	211	24	need	need	VERB
hassl-846	211	25	to	to	PART
hassl-846	211	26	commit	commit	VERB
hassl-846	211	27	more	more	ADJ
hassl-846	211	28	to	to	ADP
hassl-846	211	29	implementation	implementation	NOUN
hassl-846	211	30	and	and	CCONJ
hassl-846	211	31	the	the	DET
hassl-846	211	32	public	public	NOUN
hassl-846	211	33	to	to	PART
hassl-846	211	34	actively	actively	ADV
hassl-846	211	35	participate	participate	VERB
hassl-846	211	36	in	in	ADP
hassl-846	211	37	supervising	supervise	VERB
hassl-846	211	38	government	government	NOUN
hassl-846	211	39	policies	policy	NOUN
hassl-846	211	40	so	so	SCONJ
hassl-846	211	41	that	that	SCONJ
hassl-846	211	42	communities	community	NOUN
hassl-846	211	43	become	become	VERB
hassl-846	211	44	just	just	ADV
hassl-846	211	45	and	and	CCONJ
hassl-846	211	46	prosperous	prosperous	ADJ
hassl-846	211	47	.	.	PUNCT
hassl-846	212	1	there	there	PRON
hassl-846	212	2	are	be	VERB
hassl-846	212	3	limitations	limitation	NOUN
hassl-846	212	4	to	to	ADP
hassl-846	212	5	this	this	DET
hassl-846	212	6	research	research	NOUN
hassl-846	212	7	,	,	PUNCT
hassl-846	212	8	though	though	ADV
hassl-846	212	9	.	.	PUNCT
hassl-846	213	1	first	first	ADV
hassl-846	213	2	,	,	PUNCT
hassl-846	213	3	the	the	DET
hassl-846	213	4	process	process	NOUN
hassl-846	213	5	of	of	ADP
hassl-846	213	6	determining	determine	VERB
hassl-846	213	7	the	the	DET
hassl-846	213	8	transparency	transparency	NOUN
hassl-846	213	9	levels	level	NOUN
hassl-846	213	10	from	from	ADP
hassl-846	213	11	local	local	ADJ
hassl-846	213	12	government	government	NOUN
hassl-846	213	13	,	,	PUNCT
hassl-846	213	14	and	and	CCONJ
hassl-846	213	15	other	other	ADJ
hassl-846	213	16	,	,	PUNCT
hassl-846	213	17	websites	website	NOUN
hassl-846	213	18	,	,	PUNCT
hassl-846	213	19	was	be	AUX
hassl-846	213	20	conducted	conduct	VERB
hassl-846	213	21	from	from	ADP
hassl-846	213	22	the	the	DET
hassl-846	213	23	researchers	researcher	NOUN
hassl-846	213	24	'	'	PART
hassl-846	213	25	perspectives	perspective	NOUN
hassl-846	213	26	only	only	ADV
hassl-846	213	27	,	,	PUNCT
hassl-846	213	28	no	no	DET
hassl-846	213	29	other	other	ADJ
hassl-846	213	30	parties	party	NOUN
hassl-846	213	31	were	be	AUX
hassl-846	213	32	involved	involve	VERB
hassl-846	213	33	to	to	PART
hassl-846	213	34	confirm	confirm	VERB
hassl-846	213	35	the	the	DET
hassl-846	213	36	validity	validity	NOUN
hassl-846	213	37	and	and	CCONJ
hassl-846	213	38	reliability	reliability	NOUN
hassl-846	213	39	of	of	ADP
hassl-846	213	40	the	the	DET
hassl-846	213	41	outcomes	outcome	NOUN
hassl-846	213	42	.	.	PUNCT
hassl-846	214	1	second	second	ADJ
hassl-846	214	2	,	,	PUNCT
hassl-846	214	3	although	although	SCONJ
hassl-846	214	4	the	the	DET
hassl-846	214	5	transparency	transparency	NOUN
hassl-846	214	6	scores	score	NOUN
hassl-846	214	7	were	be	AUX
hassl-846	214	8	based	base	VERB
hassl-846	214	9	on	on	ADP
hassl-846	214	10	predefined	predefine	VERB
hassl-846	214	11	availability	availability	NOUN
hassl-846	214	12	and	and	CCONJ
hassl-846	214	13	accessibility	accessibility	NOUN
hassl-846	214	14	criteria	criterion	NOUN
hassl-846	214	15	,	,	PUNCT
hassl-846	214	16	subjectivity	subjectivity	NOUN
hassl-846	214	17	in	in	ADP
hassl-846	214	18	the	the	DET
hassl-846	214	19	researchers	researcher	NOUN
hassl-846	214	20	’	'	PUNCT
hassl-846	214	21	scoring	scoring	NOUN
hassl-846	214	22	was	be	AUX
hassl-846	214	23	not	not	PART
hassl-846	214	24	eradicated	eradicate	VERB
hassl-846	214	25	.	.	PUNCT
hassl-846	215	1	third	third	ADV
hassl-846	215	2	,	,	PUNCT
hassl-846	215	3	the	the	DET
hassl-846	215	4	sample	sample	NOUN
hassl-846	215	5	studied	study	VERB
hassl-846	215	6	can	can	AUX
hassl-846	215	7	not	not	PART
hassl-846	215	8	be	be	AUX
hassl-846	215	9	generalized	generalize	VERB
hassl-846	215	10	to	to	ADP
hassl-846	215	11	all	all	DET
hassl-846	215	12	the	the	DET
hassl-846	215	13	indonesian	indonesian	ADJ
hassl-846	215	14	local	local	ADJ
hassl-846	215	15	governments	government	NOUN
hassl-846	215	16	.	.	PUNCT
hassl-846	216	1	consequently	consequently	ADV
hassl-846	216	2	,	,	PUNCT
hassl-846	216	3	future	future	ADJ
hassl-846	216	4	research	research	NOUN
hassl-846	216	5	could	could	AUX
hassl-846	216	6	expand	expand	VERB
hassl-846	216	7	on	on	ADP
hassl-846	216	8	the	the	DET
hassl-846	216	9	objectives	objective	NOUN
hassl-846	216	10	of	of	ADP
hassl-846	216	11	this	this	DET
hassl-846	216	12	study	study	NOUN
hassl-846	216	13	,	,	PUNCT
hassl-846	216	14	include	include	VERB
hassl-846	216	15	more	more	ADJ
hassl-846	216	16	indicators	indicator	NOUN
hassl-846	216	17	with	with	ADP
hassl-846	216	18	which	which	PRON
hassl-846	216	19	to	to	PART
hassl-846	216	20	measure	measure	VERB
hassl-846	216	21	transparency	transparency	NOUN
hassl-846	216	22	levels	level	NOUN
hassl-846	216	23	,	,	PUNCT
hassl-846	216	24	use	use	VERB
hassl-846	216	25	different	different	ADJ
hassl-846	216	26	independent	independent	ADJ
hassl-846	216	27	variables	variable	NOUN
hassl-846	216	28	,	,	PUNCT
hassl-846	216	29	such	such	ADJ
hassl-846	216	30	as	as	ADP
hassl-846	216	31	the	the	DET
hassl-846	216	32	attributes	attribute	NOUN
hassl-846	216	33	of	of	ADP
hassl-846	216	34	regional	regional	ADJ
hassl-846	216	35	leaders	leader	NOUN
hassl-846	216	36	,	,	PUNCT
hassl-846	216	37	and	and	CCONJ
hassl-846	216	38	other	other	ADJ
hassl-846	216	39	proxies	proxy	NOUN
hassl-846	216	40	that	that	PRON
hassl-846	216	41	better	well	ADV
hassl-846	216	42	reflect	reflect	VERB
hassl-846	216	43	public	public	ADJ
hassl-846	216	44	participation	participation	NOUN
hassl-846	216	45	in	in	ADP
hassl-846	216	46	government	government	NOUN
hassl-846	216	47	activities	activity	NOUN
hassl-846	216	48	.	.	PUNCT
hassl-846	217	1	funding	funding	NOUN
hassl-846	217	2	:	:	PUNCT
hassl-846	217	3	this	this	DET
hassl-846	217	4	study	study	NOUN
hassl-846	217	5	received	receive	VERB
hassl-846	217	6	no	no	DET
hassl-846	217	7	specific	specific	ADJ
hassl-846	217	8	financial	financial	ADJ
hassl-846	217	9	support	support	NOUN
hassl-846	217	10	.	.	PUNCT
hassl-846	218	1	competing	compete	VERB
hassl-846	218	2	interests	interest	NOUN
hassl-846	218	3	:	:	PUNCT
hassl-846	218	4	the	the	DET
hassl-846	218	5	authors	author	NOUN
hassl-846	218	6	declare	declare	VERB
hassl-846	218	7	that	that	SCONJ
hassl-846	218	8	they	they	PRON
hassl-846	218	9	have	have	VERB
hassl-846	218	10	no	no	DET
hassl-846	218	11	competing	compete	VERB
hassl-846	218	12	interests	interest	NOUN
hassl-846	218	13	.	.	PUNCT
hassl-846	219	1	acknowledgement	acknowledgement	NOUN
hassl-846	219	2	:	:	PUNCT
hassl-846	219	3	both	both	DET
hassl-846	219	4	authors	author	NOUN
hassl-846	219	5	contributed	contribute	VERB
hassl-846	219	6	equally	equally	ADV
hassl-846	219	7	to	to	ADP
hassl-846	219	8	the	the	DET
hassl-846	219	9	conception	conception	NOUN
hassl-846	219	10	and	and	CCONJ
hassl-846	219	11	design	design	NOUN
hassl-846	219	12	of	of	ADP
hassl-846	219	13	the	the	DET
hassl-846	219	14	study	study	NOUN
hassl-846	219	15	.	.	PUNCT
hassl-846	220	1	references	reference	NOUN
hassl-846	220	2	adriana	adriana	PROPN
hassl-846	220	3	,	,	PUNCT
hassl-846	220	4	a.	a.	PROPN
hassl-846	220	5	and	and	CCONJ
hassl-846	220	6	i.t	i.t	PROPN
hassl-846	220	7	.	.	PROPN
hassl-846	220	8	ritonga	ritonga	PROPN
hassl-846	220	9	,	,	PUNCT
hassl-846	220	10	2018	2018	NUM
hassl-846	220	11	.	.	PUNCT
hassl-846	221	1	analysis	analysis	NOUN
hassl-846	221	2	of	of	ADP
hassl-846	221	3	local	local	ADJ
hassl-846	221	4	financial	financial	ADJ
hassl-846	221	5	management	management	NOUN
hassl-846	221	6	transparency	transparency	NOUN
hassl-846	221	7	based	base	VERB
hassl-846	221	8	on	on	ADP
hassl-846	221	9	websites	website	NOUN
hassl-846	221	10	on	on	ADP
hassl-846	221	11	local	local	ADJ
hassl-846	221	12	government	government	NOUN
hassl-846	221	13	in	in	ADP
hassl-846	221	14	java	java	PROPN
hassl-846	221	15	.	.	PUNCT
hassl-846	222	1	journal	journal	PROPN
hassl-846	222	2	of	of	ADP
hassl-846	222	3	accounting	accounting	NOUN
hassl-846	222	4	dynamics	dynamic	NOUN
hassl-846	222	5	,	,	PUNCT
hassl-846	222	6	10(1	10(1	NUM
hassl-846	222	7	):	):	PUNCT
hassl-846	222	8	13-26.available	13-26.available	NUM
hassl-846	222	9	at	at	ADP
hassl-846	222	10	:	:	PUNCT
hassl-846	222	11	https://doi.org/10.15294/jda.v10i1.12558	https://doi.org/10.15294/jda.v10i1.12558	PROPN
hassl-846	222	12	.	.	PROPN
hassl-846	222	13	arkhelaus	arkhelaus	PROPN
hassl-846	222	14	,	,	PUNCT
hassl-846	222	15	w.	w.	PROPN
hassl-846	222	16	,	,	PUNCT
hassl-846	222	17	2017	2017	NUM
hassl-846	222	18	.	.	PUNCT
hassl-846	223	1	community	community	NOUN
hassl-846	223	2	participation	participation	NOUN
hassl-846	223	3	in	in	ADP
hassl-846	223	4	apbd	apbd	NOUN
hassl-846	223	5	control	control	NOUN
hassl-846	223	6	is	be	AUX
hassl-846	223	7	still	still	ADV
hassl-846	223	8	low	low	ADJ
hassl-846	223	9	.	.	PUNCT
hassl-846	224	1	available	available	ADJ
hassl-846	224	2	from	from	ADP
hassl-846	224	3	https://nasional.tempo.co/read/856726/fitra-pparticipation-masyarakat-in-kontrol-apbd-masih-rendah/full&view=ok	https://nasional.tempo.co/read/856726/fitra-pparticipation-masyarakat-in-kontrol-apbd-masih-rendah/full&view=ok	NOUN
hassl-846	225	1	[	[	X
hassl-846	225	2	accessed	access	VERB
hassl-846	225	3	december	december	NOUN
hassl-846	225	4	,	,	PUNCT
hassl-846	225	5	28th	28th	NOUN
hassl-846	225	6	,	,	PUNCT
hassl-846	225	7	2018	2018	NUM
hassl-846	225	8	]	]	PUNCT
hassl-846	225	9	.	.	PUNCT
hassl-846	226	1	batafor	batafor	PROPN
hassl-846	226	2	,	,	PUNCT
hassl-846	226	3	g.g	g.g	PROPN
hassl-846	226	4	.	.	PROPN
hassl-846	226	5	,	,	PUNCT
hassl-846	226	6	2011	2011	NUM
hassl-846	226	7	.	.	PUNCT
hassl-846	227	1	evaluation	evaluation	NOUN
hassl-846	227	2	of	of	ADP
hassl-846	227	3	financial	financial	ADJ
hassl-846	227	4	performance	performance	NOUN
hassl-846	227	5	and	and	CCONJ
hassl-846	227	6	welfare	welfare	NOUN
hassl-846	227	7	level	level	NOUN
hassl-846	227	8	of	of	ADP
hassl-846	227	9	lembata	lembata	ADJ
hassl-846	227	10	district	district	NOUN
hassl-846	227	11	ntt	ntt	PROPN
hassl-846	227	12	province	province	PROPN
hassl-846	227	13	.	.	PUNCT
hassl-846	228	1	thesis	thesis	NOUN
hassl-846	228	2	.	.	PUNCT
hassl-846	229	1	denpasar	denpasar	PROPN
hassl-846	229	2	:	:	PUNCT
hassl-846	229	3	udayana	udayana	PROPN
hassl-846	229	4	university	university	NOUN
hassl-846	229	5	.	.	PUNCT
hassl-846	230	1	bkf	bkf	NOUN
hassl-846	230	2	,	,	PUNCT
hassl-846	230	3	2017	2017	NUM
hassl-846	230	4	.	.	PUNCT
hassl-846	231	1	2017	2017	NUM
hassl-846	231	2	etudy	etudy	NOUN
hassl-846	231	3	report	report	NOUN
hassl-846	231	4	improving	improve	VERB
hassl-846	231	5	the	the	DET
hassl-846	231	6	effectiveness	effectiveness	NOUN
hassl-846	231	7	of	of	ADP
hassl-846	231	8	the	the	DET
hassl-846	231	9	dau	dau	NOUN
hassl-846	231	10	's	's	PART
hassl-846	231	11	role	role	NOUN
hassl-846	231	12	in	in	ADP
hassl-846	231	13	equitable	equitable	ADJ
hassl-846	231	14	regional	regional	ADJ
hassl-846	231	15	financial	financial	ADJ
hassl-846	231	16	capability	capability	NOUN
hassl-846	231	17	.	.	PUNCT
hassl-846	232	1	jakarta	jakarta	PROPN
hassl-846	232	2	:	:	PUNCT
hassl-846	232	3	ministry	ministry	PROPN
hassl-846	232	4	of	of	ADP
hassl-846	232	5	finance	finance	PROPN
hassl-846	232	6	of	of	ADP
hassl-846	232	7	the	the	DET
hassl-846	232	8	republic	republic	NOUN
hassl-846	232	9	of	of	ADP
hassl-846	232	10	indonesia	indonesia	PROPN
hassl-846	232	11	.	.	PUNCT
hassl-846	233	1	chusna	chusna	PROPN
hassl-846	233	2	,	,	PUNCT
hassl-846	233	3	f.n	f.n	PROPN
hassl-846	233	4	.	.	PROPN
hassl-846	233	5	,	,	PUNCT
hassl-846	233	6	2016	2016	NUM
hassl-846	233	7	.	.	PUNCT
hassl-846	234	1	determinant	determinant	ADJ
hassl-846	234	2	of	of	ADP
hassl-846	234	3	the	the	DET
hassl-846	234	4	level	level	NOUN
hassl-846	234	5	of	of	ADP
hassl-846	234	6	disclosure	disclosure	NOUN
hassl-846	234	7	of	of	ADP
hassl-846	234	8	regional	regional	ADJ
hassl-846	234	9	budget	budget	NOUN
hassl-846	234	10	management	management	NOUN
hassl-846	234	11	information	information	NOUN
hassl-846	234	12	on	on	ADP
hassl-846	234	13	the	the	DET
hassl-846	234	14	local	local	ADJ
hassl-846	234	15	government	government	NOUN
hassl-846	234	16	website	website	NOUN
hassl-846	234	17	.	.	PUNCT
hassl-846	235	1	thesis	thesis	NOUN
hassl-846	235	2	.	.	PUNCT
hassl-846	236	1	bandar	bandar	PROPN
hassl-846	236	2	lampung	lampung	PROPN
hassl-846	236	3	:	:	PUNCT
hassl-846	236	4	university	university	NOUN
hassl-846	236	5	of	of	ADP
hassl-846	236	6	lampung	lampung	PROPN
hassl-846	236	7	.	.	PUNCT
hassl-846	237	1	cui	cui	NOUN
hassl-846	237	2	-	-	NOUN
hassl-846	237	3	itb	itb	NOUN
hassl-846	237	4	,	,	PUNCT
hassl-846	237	5	2004	2004	NUM
hassl-846	237	6	.	.	PUNCT
hassl-846	238	1	the	the	DET
hassl-846	238	2	linkage	linkage	NOUN
hassl-846	238	3	of	of	ADP
hassl-846	238	4	accountability	accountability	NOUN
hassl-846	238	5	and	and	CCONJ
hassl-846	238	6	transparency	transparency	NOUN
hassl-846	238	7	in	in	ADP
hassl-846	238	8	achieving	achieve	VERB
hassl-846	238	9	good	good	ADJ
hassl-846	238	10	governance	governance	NOUN
hassl-846	238	11	.	.	PUNCT
hassl-846	239	1	journal	journal	NOUN
hassl-846	239	2	of	of	ADP
hassl-846	239	3	regional	regional	ADJ
hassl-846	239	4	and	and	CCONJ
hassl-846	239	5	city	city	NOUN
hassl-846	239	6	planning	planning	NOUN
hassl-846	239	7	,	,	PUNCT
hassl-846	239	8	15(1	15(1	NUM
hassl-846	239	9	):	):	PUNCT
hassl-846	239	10	34	34	NUM
hassl-846	239	11	-	-	SYM
hassl-846	239	12	47	47	NUM
hassl-846	239	13	.	.	PUNCT
hassl-846	240	1	humanities	humanity	NOUN
hassl-846	240	2	and	and	CCONJ
hassl-846	240	3	social	social	ADJ
hassl-846	240	4	sciences	science	NOUN
hassl-846	240	5	letters	letter	NOUN
hassl-846	240	6	,	,	PUNCT
hassl-846	240	7	2020	2020	NUM
hassl-846	240	8	,	,	PUNCT
hassl-846	240	9	8(2	8(2	NUM
hassl-846	240	10	):	):	PUNCT
hassl-846	240	11	145	145	NUM
hassl-846	240	12	-	-	SYM
hassl-846	240	13	155	155	NUM
hassl-846	240	14	154	154	NUM
hassl-846	240	15	©	©	PROPN
hassl-846	240	16	2020	2020	NUM
hassl-846	240	17	conscientia	conscientia	PROPN
hassl-846	240	18	beam	beam	PROPN
hassl-846	240	19	.	.	PUNCT
hassl-846	241	1	all	all	DET
hassl-846	241	2	rights	right	NOUN
hassl-846	241	3	reserved	reserve	VERB
hassl-846	241	4	.	.	PUNCT
hassl-846	242	1	fiscal	fiscal	ADJ
hassl-846	242	2	policy	policy	NOUN
hassl-846	242	3	agency	agency	NOUN
hassl-846	242	4	(	(	PUNCT
hassl-846	242	5	bkf	bkf	PROPN
hassl-846	242	6	)	)	PUNCT
hassl-846	242	7	,	,	PUNCT
hassl-846	242	8	2017	2017	NUM
hassl-846	242	9	.	.	PUNCT
hassl-846	243	1	2017	2017	NUM
hassl-846	243	2	etudy	etudy	NOUN
hassl-846	243	3	report	report	NOUN
hassl-846	243	4	improving	improve	VERB
hassl-846	243	5	the	the	DET
hassl-846	243	6	effectiveness	effectiveness	NOUN
hassl-846	243	7	of	of	ADP
hassl-846	243	8	the	the	DET
hassl-846	243	9	dau	dau	NOUN
hassl-846	243	10	's	's	PART
hassl-846	243	11	role	role	NOUN
hassl-846	243	12	in	in	ADP
hassl-846	243	13	equitable	equitable	ADJ
hassl-846	243	14	regional	regional	ADJ
hassl-846	243	15	financial	financial	ADJ
hassl-846	243	16	capability	capability	NOUN
hassl-846	243	17	.	.	PUNCT
hassl-846	244	1	jakarta	jakarta	PROPN
hassl-846	244	2	:	:	PUNCT
hassl-846	244	3	ministry	ministry	PROPN
hassl-846	244	4	of	of	ADP
hassl-846	244	5	finance	finance	PROPN
hassl-846	244	6	of	of	ADP
hassl-846	244	7	the	the	DET
hassl-846	244	8	republic	republic	NOUN
hassl-846	244	9	of	of	ADP
hassl-846	244	10	indonesia	indonesia	PROPN
hassl-846	244	11	.	.	PUNCT
hassl-846	245	1	florini	florini	PROPN
hassl-846	245	2	,	,	PUNCT
hassl-846	245	3	a.m.	a.m.	ADV
hassl-846	245	4	,	,	PUNCT
hassl-846	245	5	2007	2007	NUM
hassl-846	245	6	.	.	PUNCT
hassl-846	246	1	the	the	DET
hassl-846	246	2	battle	battle	NOUN
hassl-846	246	3	over	over	ADP
hassl-846	246	4	transparency	transparency	NOUN
hassl-846	246	5	:	:	PUNCT
hassl-846	246	6	transparency	transparency	NOUN
hassl-846	246	7	for	for	ADP
hassl-846	246	8	an	an	DET
hassl-846	246	9	open	open	ADJ
hassl-846	246	10	world	world	NOUN
hassl-846	246	11	.	.	PUNCT
hassl-846	247	1	new	new	PROPN
hassl-846	247	2	york	york	PROPN
hassl-846	247	3	:	:	PUNCT
hassl-846	247	4	columbia	columbia	PROPN
hassl-846	247	5	university	university	PROPN
hassl-846	247	6	press	press	NOUN
hassl-846	247	7	.	.	PUNCT
hassl-846	248	1	garcía	garcía	ADJ
hassl-846	248	2	,	,	PUNCT
hassl-846	248	3	a.c	a.c	PROPN
hassl-846	248	4	.	.	PROPN
hassl-846	248	5	and	and	CCONJ
hassl-846	248	6	j.	j.	PROPN
hassl-846	248	7	garcía	garcía	PROPN
hassl-846	248	8	-	-	PUNCT
hassl-846	248	9	garcía	garcía	ADJ
hassl-846	248	10	,	,	PUNCT
hassl-846	248	11	2010	2010	NUM
hassl-846	248	12	.	.	PUNCT
hassl-846	249	1	determinants	determinant	NOUN
hassl-846	249	2	of	of	ADP
hassl-846	249	3	online	online	ADJ
hassl-846	249	4	reporting	reporting	NOUN
hassl-846	249	5	of	of	ADP
hassl-846	249	6	accounting	accounting	NOUN
hassl-846	249	7	information	information	NOUN
hassl-846	249	8	by	by	ADP
hassl-846	249	9	spanish	spanish	ADJ
hassl-846	249	10	local	local	ADJ
hassl-846	249	11	government	government	NOUN
hassl-846	249	12	authorities	authority	NOUN
hassl-846	249	13	.	.	PUNCT
hassl-846	250	1	local	local	ADJ
hassl-846	250	2	government	government	NOUN
hassl-846	250	3	studies	study	NOUN
hassl-846	250	4	,	,	PUNCT
hassl-846	250	5	36(5	36(5	NUM
hassl-846	250	6	):	):	PUNCT
hassl-846	250	7	679-695.available	679-695.available	NUM
hassl-846	250	8	at	at	ADP
hassl-846	250	9	:	:	PUNCT
hassl-846	251	1	https://doi.org/10.1080/03003930.2010.506980	https://doi.org/10.1080/03003930.2010.506980	PROPN
hassl-846	251	2	.	.	PUNCT
hassl-846	251	3	ghozali	ghozali	PROPN
hassl-846	251	4	,	,	PUNCT
hassl-846	251	5	i.	i.	PROPN
hassl-846	251	6	,	,	PUNCT
hassl-846	251	7	2016	2016	NUM
hassl-846	251	8	.	.	PUNCT
hassl-846	252	1	multivariate	multivariate	VERB
hassl-846	252	2	analysis	analysis	NOUN
hassl-846	252	3	application	application	NOUN
hassl-846	252	4	with	with	ADP
hassl-846	252	5	the	the	DET
hassl-846	252	6	spss	spss	PROPN
hassl-846	252	7	program	program	NOUN
hassl-846	252	8	.	.	PUNCT
hassl-846	253	1	semarang	semarang	PROPN
hassl-846	253	2	:	:	PUNCT
hassl-846	253	3	dipenogoro	dipenogoro	PROPN
hassl-846	253	4	university	university	PROPN
hassl-846	253	5	publishing	publishing	PROPN
hassl-846	253	6	board	board	PROPN
hassl-846	253	7	.	.	PUNCT
hassl-846	254	1	giroux	giroux	NOUN
hassl-846	254	2	,	,	PUNCT
hassl-846	254	3	g.	g.	PROPN
hassl-846	254	4	and	and	CCONJ
hassl-846	254	5	a.j	a.j	PROPN
hassl-846	254	6	.	.	PROPN
hassl-846	254	7	mclelland	mclelland	PROPN
hassl-846	254	8	,	,	PUNCT
hassl-846	254	9	2003	2003	NUM
hassl-846	254	10	.	.	PUNCT
hassl-846	255	1	governance	governance	NOUN
hassl-846	255	2	structures	structure	NOUN
hassl-846	255	3	and	and	CCONJ
hassl-846	255	4	accounting	account	VERB
hassl-846	255	5	at	at	ADP
hassl-846	255	6	large	large	ADJ
hassl-846	255	7	municipalities	municipality	NOUN
hassl-846	255	8	.	.	PUNCT
hassl-846	256	1	journal	journal	PROPN
hassl-846	256	2	of	of	ADP
hassl-846	256	3	accounting	accounting	NOUN
hassl-846	256	4	and	and	CCONJ
hassl-846	256	5	public	public	ADJ
hassl-846	256	6	policy	policy	NOUN
hassl-846	256	7	,	,	PUNCT
hassl-846	256	8	22(3	22(3	NUM
hassl-846	256	9	):	):	PUNCT
hassl-846	256	10	203-230.available	203-230.available	NUM
hassl-846	256	11	at	at	ADP
hassl-846	256	12	:	:	PUNCT
hassl-846	256	13	https://doi.org/10.1016/s0278-4254(03)00020-6	https://doi.org/10.1016/s0278-4254(03)00020-6	PROPN
hassl-846	256	14	.	.	PUNCT
hassl-846	257	1	greiling	greile	VERB
hassl-846	257	2	,	,	PUNCT
hassl-846	257	3	d.	d.	PROPN
hassl-846	257	4	and	and	CCONJ
hassl-846	257	5	k.	k.	PROPN
hassl-846	257	6	spraul	spraul	PROPN
hassl-846	257	7	,	,	PUNCT
hassl-846	257	8	2010	2010	NUM
hassl-846	257	9	.	.	PUNCT
hassl-846	258	1	accountability	accountability	NOUN
hassl-846	258	2	and	and	CCONJ
hassl-846	258	3	the	the	DET
hassl-846	258	4	challenges	challenge	NOUN
hassl-846	258	5	of	of	ADP
hassl-846	258	6	information	information	NOUN
hassl-846	258	7	disclosure	disclosure	NOUN
hassl-846	258	8	.	.	PUNCT
hassl-846	259	1	public	public	ADJ
hassl-846	259	2	administration	administration	PROPN
hassl-846	259	3	quarterly	quarterly	PROPN
hassl-846	259	4	,	,	PUNCT
hassl-846	259	5	34(3	34(3	NUM
hassl-846	259	6	):	):	PUNCT
hassl-846	259	7	338	338	NUM
hassl-846	259	8	-	-	SYM
hassl-846	259	9	377	377	NUM
hassl-846	259	10	.	.	PUNCT
hassl-846	260	1	hadi	hadi	PROPN
hassl-846	260	2	,	,	PUNCT
hassl-846	260	3	a.	a.	PROPN
hassl-846	260	4	,	,	PUNCT
hassl-846	260	5	l.	l.	PROPN
hassl-846	260	6	handajani	handajani	PROPN
hassl-846	260	7	and	and	CCONJ
hassl-846	260	8	i.n.n.a	i.n.n.a	PROPN
hassl-846	260	9	.	.	PROPN
hassl-846	260	10	putra	putra	PROPN
hassl-846	260	11	,	,	PUNCT
hassl-846	260	12	2018	2018	NUM
hassl-846	260	13	.	.	PUNCT
hassl-846	261	1	financial	financial	ADJ
hassl-846	261	2	disclosure	disclosure	NOUN
hassl-846	261	3	based	base	VERB
hassl-846	261	4	on	on	ADP
hassl-846	261	5	web	web	NOUN
hassl-846	261	6	-	-	ADJ
hassl-846	261	7	ict	ict	ADJ
hassl-846	261	8	determinants	determinant	NOUN
hassl-846	261	9	:	:	PUNCT
hassl-846	261	10	its	its	PRON
hassl-846	261	11	implications	implication	NOUN
hassl-846	261	12	for	for	ADP
hassl-846	261	13	local	local	ADJ
hassl-846	261	14	government	government	NOUN
hassl-846	261	15	financial	financial	ADJ
hassl-846	261	16	performance	performance	NOUN
hassl-846	261	17	in	in	ADP
hassl-846	261	18	indonesia	indonesia	PROPN
hassl-846	261	19	.	.	PUNCT
hassl-846	262	1	international	international	ADJ
hassl-846	262	2	research	research	PROPN
hassl-846	262	3	journal	journal	PROPN
hassl-846	262	4	of	of	ADP
hassl-846	262	5	management	management	NOUN
hassl-846	262	6	,	,	PUNCT
hassl-846	262	7	it	it	PRON
hassl-846	262	8	and	and	CCONJ
hassl-846	262	9	social	social	ADJ
hassl-846	262	10	sciences	science	NOUN
hassl-846	262	11	,	,	PUNCT
hassl-846	262	12	5(1	5(1	NUM
hassl-846	262	13	):	):	PUNCT
hassl-846	262	14	72-85.available	72-85.available	ADJ
hassl-846	262	15	at	at	ADP
hassl-846	262	16	:	:	PUNCT
hassl-846	262	17	https://doi.org/10.21744/irjmis.v5i1.598	https://doi.org/10.21744/irjmis.v5i1.598	ADJ
hassl-846	262	18	.	.	PUNCT
hassl-846	263	1	hidayat	hidayat	PROPN
hassl-846	263	2	,	,	PUNCT
hassl-846	263	3	a.	a.	PROPN
hassl-846	263	4	,	,	PUNCT
hassl-846	263	5	2011	2011	NUM
hassl-846	263	6	.	.	PUNCT
hassl-846	264	1	political	political	ADJ
hassl-846	264	2	analysis	analysis	NOUN
hassl-846	264	3	of	of	ADP
hassl-846	264	4	legal	legal	ADJ
hassl-846	264	5	community	community	NOUN
hassl-846	264	6	participation	participation	NOUN
hassl-846	264	7	in	in	ADP
hassl-846	264	8	the	the	DET
hassl-846	264	9	local	local	ADJ
hassl-846	264	10	budgeting	budgeting	NOUN
hassl-846	264	11	system	system	NOUN
hassl-846	264	12	in	in	ADP
hassl-846	264	13	indonesia	indonesia	PROPN
hassl-846	264	14	after	after	ADP
hassl-846	264	15	the	the	DET
hassl-846	264	16	reform	reform	NOUN
hassl-846	264	17	.	.	PUNCT
hassl-846	265	1	pandecta	pandecta	ADJ
hassl-846	265	2	,	,	PUNCT
hassl-846	265	3	6(1	6(1	NUM
hassl-846	265	4	):	):	PUNCT
hassl-846	265	5	26	26	NUM
hassl-846	265	6	-	-	SYM
hassl-846	265	7	39	39	NUM
hassl-846	265	8	.	.	PUNCT
hassl-846	266	1	huawei	huawei	PROPN
hassl-846	266	2	,	,	PUNCT
hassl-846	266	3	k.	k.	PROPN
hassl-846	266	4	,	,	PUNCT
hassl-846	266	5	2016	2016	NUM
hassl-846	266	6	.	.	PUNCT
hassl-846	267	1	analysis	analysis	NOUN
hassl-846	267	2	of	of	ADP
hassl-846	267	3	the	the	DET
hassl-846	267	4	level	level	NOUN
hassl-846	267	5	of	of	ADP
hassl-846	267	6	disclosure	disclosure	NOUN
hassl-846	267	7	of	of	ADP
hassl-846	267	8	regional	regional	ADJ
hassl-846	267	9	financial	financial	ADJ
hassl-846	267	10	management	management	NOUN
hassl-846	267	11	information	information	NOUN
hassl-846	267	12	(	(	PUNCT
hassl-846	267	13	study	study	NOUN
hassl-846	267	14	in	in	ADP
hassl-846	267	15	yogyakarta	yogyakarta	PROPN
hassl-846	267	16	special	special	PROPN
hassl-846	267	17	province	province	PROPN
hassl-846	267	18	)	)	PUNCT
hassl-846	267	19	.	.	PUNCT
hassl-846	268	1	thesis	thesis	NOUN
hassl-846	268	2	.	.	PUNCT
hassl-846	269	1	yogyakarta	yogyakarta	PROPN
hassl-846	269	2	:	:	PUNCT
hassl-846	269	3	gadjah	gadjah	PROPN
hassl-846	269	4	mada	mada	PROPN
hassl-846	269	5	university	university	PROPN
hassl-846	269	6	.	.	PUNCT
hassl-846	270	1	ingram	ingram	PROPN
hassl-846	270	2	,	,	PUNCT
hassl-846	270	3	r.w	r.w	PROPN
hassl-846	270	4	.	.	PROPN
hassl-846	270	5	,	,	PUNCT
hassl-846	270	6	1984	1984	NUM
hassl-846	270	7	.	.	PUNCT
hassl-846	271	1	economic	economic	ADJ
hassl-846	271	2	incentives	incentive	NOUN
hassl-846	271	3	and	and	CCONJ
hassl-846	271	4	the	the	DET
hassl-846	271	5	choice	choice	NOUN
hassl-846	271	6	of	of	ADP
hassl-846	271	7	state	state	NOUN
hassl-846	271	8	government	government	NOUN
hassl-846	271	9	accounting	accounting	NOUN
hassl-846	271	10	practices	practice	NOUN
hassl-846	271	11	.	.	PUNCT
hassl-846	272	1	journal	journal	NOUN
hassl-846	272	2	of	of	ADP
hassl-846	272	3	accounting	accounting	NOUN
hassl-846	272	4	research	research	NOUN
hassl-846	272	5	,	,	PUNCT
hassl-846	272	6	22(1	22(1	NUM
hassl-846	272	7	):	):	PUNCT
hassl-846	272	8	126-144.available	126-144.available	NUM
hassl-846	272	9	at	at	ADP
hassl-846	272	10	:	:	PUNCT
hassl-846	272	11	https://doi.org/10.2307/2490704	https://doi.org/10.2307/2490704	NOUN
hassl-846	272	12	.	.	PUNCT
hassl-846	273	1	janssen	janssen	PROPN
hassl-846	273	2	,	,	PUNCT
hassl-846	273	3	m.	m.	NOUN
hassl-846	273	4	,	,	PUNCT
hassl-846	273	5	y.	y.	PROPN
hassl-846	273	6	charalabidis	charalabidis	PROPN
hassl-846	273	7	and	and	CCONJ
hassl-846	273	8	a.	a.	NOUN
hassl-846	273	9	zuiderwijk	zuiderwijk	NOUN
hassl-846	273	10	,	,	PUNCT
hassl-846	273	11	2012	2012	NUM
hassl-846	273	12	.	.	PUNCT
hassl-846	274	1	benefits	benefit	NOUN
hassl-846	274	2	,	,	PUNCT
hassl-846	274	3	adoption	adoption	NOUN
hassl-846	274	4	barriers	barrier	NOUN
hassl-846	274	5	and	and	CCONJ
hassl-846	274	6	myths	myth	NOUN
hassl-846	274	7	of	of	ADP
hassl-846	274	8	open	open	ADJ
hassl-846	274	9	data	datum	NOUN
hassl-846	274	10	and	and	CCONJ
hassl-846	274	11	open	open	ADJ
hassl-846	274	12	government	government	NOUN
hassl-846	274	13	.	.	PUNCT
hassl-846	275	1	information	information	NOUN
hassl-846	275	2	systems	system	NOUN
hassl-846	275	3	management	management	NOUN
hassl-846	275	4	,	,	PUNCT
hassl-846	275	5	29(4	29(4	NOUN
hassl-846	275	6	):	):	PUNCT
hassl-846	275	7	258-268.available	258-268.available	NUM
hassl-846	275	8	at	at	ADP
hassl-846	275	9	:	:	PUNCT
hassl-846	275	10	https://doi.org/10.1080/10580530.2012.716740	https://doi.org/10.1080/10580530.2012.716740	PROPN
hassl-846	275	11	.	.	PUNCT
hassl-846	276	1	kuswandi	kuswandi	PROPN
hassl-846	276	2	,	,	PUNCT
hassl-846	276	3	2018	2018	NUM
hassl-846	276	4	.	.	PUNCT
hassl-846	277	1	available	available	ADJ
hassl-846	277	2	from	from	ADP
hassl-846	277	3	https://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-palingbanyak-korupsi-apbd	https://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-palingbanyak-korupsi-apbd	PROPN
hassl-846	278	1	[	[	X
hassl-846	278	2	accessed	access	VERB
hassl-846	278	3	september	september	PROPN
hassl-846	278	4	22nd	22nd	NOUN
hassl-846	278	5	,	,	PUNCT
hassl-846	278	6	2018	2018	NUM
hassl-846	278	7	]	]	PUNCT
hassl-846	278	8	.	.	PUNCT
hassl-846	279	1	mardiasmo	mardiasmo	PROPN
hassl-846	279	2	,	,	PUNCT
hassl-846	279	3	2004	2004	NUM
hassl-846	279	4	.	.	PUNCT
hassl-846	280	1	regional	regional	ADJ
hassl-846	280	2	autonomy	autonomy	NOUN
hassl-846	280	3	and	and	CCONJ
hassl-846	280	4	financial	financial	ADJ
hassl-846	280	5	management	management	NOUN
hassl-846	280	6	.	.	PUNCT
hassl-846	281	1	yogyakarta	yogyakarta	PROPN
hassl-846	281	2	:	:	PUNCT
hassl-846	282	1	andi	andi	PROPN
hassl-846	282	2	.	.	PUNCT
hassl-846	283	1	medina	medina	PROPN
hassl-846	283	2	,	,	PUNCT
hassl-846	283	3	f.	f.	PROPN
hassl-846	283	4	,	,	PUNCT
hassl-846	283	5	2012	2012	NUM
hassl-846	283	6	.	.	PUNCT
hassl-846	284	1	factors	factor	NOUN
hassl-846	284	2	that	that	PRON
hassl-846	284	3	influence	influence	VERB
hassl-846	284	4	the	the	DET
hassl-846	284	5	transparency	transparency	NOUN
hassl-846	284	6	of	of	ADP
hassl-846	284	7	financial	financial	ADJ
hassl-846	284	8	information	information	NOUN
hassl-846	284	9	on	on	ADP
hassl-846	284	10	the	the	DET
hassl-846	284	11	official	official	ADJ
hassl-846	284	12	website	website	NOUN
hassl-846	284	13	of	of	ADP
hassl-846	284	14	the	the	DET
hassl-846	284	15	local	local	ADJ
hassl-846	284	16	government	government	NOUN
hassl-846	284	17	.	.	PUNCT
hassl-846	285	1	thesis	thesis	NOUN
hassl-846	285	2	.	.	PUNCT
hassl-846	286	1	depok	depok	PROPN
hassl-846	286	2	:	:	PUNCT
hassl-846	286	3	university	university	NOUN
hassl-846	286	4	of	of	ADP
hassl-846	286	5	indonesia	indonesia	PROPN
hassl-846	286	6	.	.	PUNCT
hassl-846	287	1	nainggolan	nainggolan	PROPN
hassl-846	287	2	,	,	PUNCT
hassl-846	287	3	a.t	a.t	PROPN
hassl-846	287	4	.	.	PROPN
hassl-846	287	5	and	and	CCONJ
hassl-846	287	6	d.d	d.d	PROPN
hassl-846	287	7	.	.	PROPN
hassl-846	287	8	purwanti	purwanti	PROPN
hassl-846	287	9	,	,	PUNCT
hassl-846	287	10	2016	2016	NUM
hassl-846	287	11	.	.	PUNCT
hassl-846	288	1	analysis	analysis	NOUN
hassl-846	288	2	of	of	ADP
hassl-846	288	3	factors	factor	NOUN
hassl-846	288	4	that	that	PRON
hassl-846	288	5	influence	influence	VERB
hassl-846	288	6	transparency	transparency	NOUN
hassl-846	288	7	of	of	ADP
hassl-846	288	8	regional	regional	ADJ
hassl-846	288	9	financial	financial	ADJ
hassl-846	288	10	information	information	NOUN
hassl-846	288	11	via	via	ADP
hassl-846	288	12	the	the	DET
hassl-846	288	13	website	website	NOUN
hassl-846	288	14	.	.	PUNCT
hassl-846	289	1	9th	9th	ADJ
hassl-846	289	2	national	national	ADJ
hassl-846	289	3	accounting	accounting	NOUN
hassl-846	289	4	symposium	symposium	NOUN
hassl-846	289	5	,	,	PUNCT
hassl-846	289	6	lampung	lampung	NOUN
hassl-846	289	7	,	,	PUNCT
hassl-846	289	8	24	24	NUM
hassl-846	289	9	-	-	SYM
hassl-846	289	10	27	27	NUM
hassl-846	289	11	august	august	PROPN
hassl-846	289	12	2016	2016	NUM
hassl-846	289	13	.	.	PUNCT
hassl-846	290	1	park	park	PROPN
hassl-846	290	2	,	,	PUNCT
hassl-846	290	3	h.	h.	PROPN
hassl-846	290	4	and	and	CCONJ
hassl-846	290	5	j.	j.	PROPN
hassl-846	290	6	blenkinsopp	blenkinsopp	PROPN
hassl-846	290	7	,	,	PUNCT
hassl-846	290	8	2011	2011	NUM
hassl-846	290	9	.	.	PUNCT
hassl-846	291	1	the	the	DET
hassl-846	291	2	roles	role	NOUN
hassl-846	291	3	of	of	ADP
hassl-846	291	4	transparency	transparency	NOUN
hassl-846	291	5	and	and	CCONJ
hassl-846	291	6	trust	trust	NOUN
hassl-846	291	7	in	in	ADP
hassl-846	291	8	the	the	DET
hassl-846	291	9	relationship	relationship	NOUN
hassl-846	291	10	between	between	ADP
hassl-846	291	11	corruption	corruption	NOUN
hassl-846	291	12	and	and	CCONJ
hassl-846	291	13	citizen	citizen	NOUN
hassl-846	291	14	satisfaction	satisfaction	NOUN
hassl-846	291	15	.	.	PUNCT
hassl-846	292	1	international	international	ADJ
hassl-846	292	2	review	review	NOUN
hassl-846	292	3	of	of	ADP
hassl-846	292	4	administrative	administrative	ADJ
hassl-846	292	5	sciences	sciences	PROPN
hassl-846	292	6	,	,	PUNCT
hassl-846	292	7	77(2	77(2	NUM
hassl-846	292	8	):	):	PUNCT
hassl-846	292	9	254–274.available	254–274.available	NUM
hassl-846	292	10	at	at	ADP
hassl-846	292	11	:	:	PUNCT
hassl-846	292	12	https://doi.org/10.1177/0020852311399230	https://doi.org/10.1177/0020852311399230	PROPN
hassl-846	292	13	.	.	PROPN
hassl-846	292	14	puspita	puspita	PROPN
hassl-846	292	15	,	,	PUNCT
hassl-846	292	16	r.	r.	PROPN
hassl-846	292	17	and	and	CCONJ
hassl-846	292	18	d.	d.	PROPN
hassl-846	292	19	martani	martani	PROPN
hassl-846	292	20	,	,	PUNCT
hassl-846	292	21	2012	2012	NUM
hassl-846	292	22	.	.	PUNCT
hassl-846	293	1	analysis	analysis	NOUN
hassl-846	293	2	of	of	ADP
hassl-846	293	3	the	the	DET
hassl-846	293	4	effect	effect	NOUN
hassl-846	293	5	of	of	ADP
hassl-846	293	6	regional	regional	ADJ
hassl-846	293	7	government	government	NOUN
hassl-846	293	8	performance	performance	NOUN
hassl-846	293	9	and	and	CCONJ
hassl-846	293	10	characteristics	characteristic	NOUN
hassl-846	293	11	on	on	ADP
hassl-846	293	12	the	the	DET
hassl-846	293	13	level	level	NOUN
hassl-846	293	14	of	of	ADP
hassl-846	293	15	disclosure	disclosure	NOUN
hassl-846	293	16	and	and	CCONJ
hassl-846	293	17	quality	quality	NOUN
hassl-846	293	18	of	of	ADP
hassl-846	293	19	information	information	NOUN
hassl-846	293	20	on	on	ADP
hassl-846	293	21	the	the	DET
hassl-846	293	22	regional	regional	ADJ
hassl-846	293	23	government	government	NOUN
hassl-846	293	24	website	website	NOUN
hassl-846	293	25	.	.	PUNCT
hassl-846	294	1	15th	15th	ADJ
hassl-846	294	2	national	national	PROPN
hassl-846	294	3	accounting	accounting	PROPN
hassl-846	294	4	symposium	symposium	PROPN
hassl-846	294	5	,	,	PUNCT
hassl-846	294	6	banjarmasin	banjarmasin	NOUN
hassl-846	294	7	,	,	PUNCT
hassl-846	294	8	20	20	NUM
hassl-846	294	9	-	-	SYM
hassl-846	294	10	23	23	NUM
hassl-846	294	11	september	september	PROPN
hassl-846	294	12	2012	2012	NUM
hassl-846	294	13	.	.	PUNCT
hassl-846	295	1	robbins	robbins	PROPN
hassl-846	295	2	,	,	PUNCT
hassl-846	295	3	w.a	w.a	PROPN
hassl-846	295	4	.	.	PROPN
hassl-846	295	5	and	and	CCONJ
hassl-846	295	6	k.r	k.r	PROPN
hassl-846	295	7	.	.	PROPN
hassl-846	295	8	austin	austin	PROPN
hassl-846	295	9	,	,	PUNCT
hassl-846	295	10	1986	1986	NUM
hassl-846	295	11	.	.	PUNCT
hassl-846	296	1	disclosure	disclosure	NOUN
hassl-846	296	2	quality	quality	NOUN
hassl-846	296	3	in	in	ADP
hassl-846	296	4	governmental	governmental	ADJ
hassl-846	296	5	financial	financial	ADJ
hassl-846	296	6	reports	report	NOUN
hassl-846	296	7	:	:	PUNCT
hassl-846	296	8	an	an	DET
hassl-846	296	9	assessment	assessment	NOUN
hassl-846	296	10	of	of	ADP
hassl-846	296	11	the	the	DET
hassl-846	296	12	appropriateness	appropriateness	NOUN
hassl-846	296	13	of	of	ADP
hassl-846	296	14	a	a	DET
hassl-846	296	15	compound	compound	NOUN
hassl-846	296	16	measure	measure	NOUN
hassl-846	296	17	.	.	PUNCT
hassl-846	297	1	journal	journal	NOUN
hassl-846	297	2	of	of	ADP
hassl-846	297	3	accounting	accounting	NOUN
hassl-846	297	4	research	research	NOUN
hassl-846	297	5	,	,	PUNCT
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hassl-846	297	7	):	):	PUNCT
hassl-846	297	8	412-421.available	412-421.available	PROPN
hassl-846	297	9	at	at	ADP
hassl-846	297	10	:	:	PUNCT
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hassl-846	297	12	.	.	PUNCT
hassl-846	298	1	rodríguez	rodríguez	NOUN
hassl-846	298	2	,	,	PUNCT
hassl-846	298	3	b.m.p	b.m.p	PROPN
hassl-846	298	4	.	.	PROPN
hassl-846	298	5	,	,	PUNCT
hassl-846	298	6	m.l	m.l	PROPN
hassl-846	298	7	.	.	PROPN
hassl-846	298	8	alcaide	alcaide	PROPN
hassl-846	298	9	and	and	CCONJ
hassl-846	298	10	h.a.m	h.a.m	PROPN
hassl-846	298	11	.	.	PUNCT
hassl-846	299	1	lópez	lópez	PROPN
hassl-846	299	2	,	,	PUNCT
hassl-846	299	3	2013	2013	NUM
hassl-846	299	4	.	.	PUNCT
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hassl-846	300	3	financial	financial	ADJ
hassl-846	300	4	transparency	transparency	NOUN
hassl-846	300	5	in	in	ADP
hassl-846	300	6	government	government	NOUN
hassl-846	300	7	.	.	PUNCT
hassl-846	301	1	international	international	ADJ
hassl-846	301	2	public	public	ADJ
hassl-846	301	3	management	management	NOUN
hassl-846	301	4	journal	journal	NOUN
hassl-846	301	5	,	,	PUNCT
hassl-846	301	6	16(4	16(4	NUM
hassl-846	301	7	):	):	PUNCT
hassl-846	301	8	557-602.available	557-602.available	ADJ
hassl-846	301	9	at	at	ADP
hassl-846	301	10	:	:	PUNCT
hassl-846	301	11	https://doi.org/10.1080/10967494.2013.849169	https://doi.org/10.1080/10967494.2013.849169	PROPN
hassl-846	301	12	.	.	PROPN
hassl-846	301	13	scholastica	scholastica	PROPN
hassl-846	301	14	,	,	PUNCT
hassl-846	301	15	g.	g.	PROPN
hassl-846	301	16	,	,	PUNCT
hassl-846	301	17	2018	2018	NUM
hassl-846	301	18	.	.	PUNCT
hassl-846	302	1	available	available	ADJ
hassl-846	302	2	from	from	ADP
hassl-846	302	3	https://tirto.id/dalam-13-tahun-56-kepala-daerah-jadi-terpidana-korupsi-chdy	https://tirto.id/dalam-13-tahun-56-kepala-daerah-jadi-terpidana-korupsi-chdy	NUM
hassl-846	303	1	[	[	X
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hassl-846	303	5	,	,	PUNCT
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hassl-846	303	7	]	]	PUNCT
hassl-846	303	8	.	.	PUNCT
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hassl-846	304	3	cinca	cinca	VERB
hassl-846	304	4	,	,	PUNCT
hassl-846	304	5	c.	c.	NOUN
hassl-846	304	6	,	,	PUNCT
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hassl-846	304	8	rueda	rueda	PROPN
hassl-846	304	9	-	-	PROPN
hassl-846	304	10	tomás	tomás	PROPN
hassl-846	304	11	and	and	CCONJ
hassl-846	304	12	p.	p.	NOUN
hassl-846	304	13	portillo	portillo	PROPN
hassl-846	304	14	-	-	PUNCT
hassl-846	304	15	tarragona	tarragona	NOUN
hassl-846	304	16	,	,	PUNCT
hassl-846	304	17	2009	2009	NUM
hassl-846	304	18	.	.	PUNCT
hassl-846	305	1	factors	factor	NOUN
hassl-846	305	2	influencing	influence	VERB
hassl-846	305	3	e	e	NOUN
hassl-846	305	4	-	-	NOUN
hassl-846	305	5	disclosure	disclosure	NOUN
hassl-846	305	6	in	in	ADP
hassl-846	305	7	local	local	ADJ
hassl-846	305	8	public	public	ADJ
hassl-846	305	9	administrations	administration	NOUN
hassl-846	305	10	.	.	PUNCT
hassl-846	306	1	environment	environment	NOUN
hassl-846	306	2	and	and	CCONJ
hassl-846	306	3	planning	plan	VERB
hassl-846	306	4	c	c	NOUN
hassl-846	306	5	:	:	PUNCT
hassl-846	306	6	government	government	NOUN
hassl-846	306	7	and	and	CCONJ
hassl-846	306	8	policy	policy	NOUN
hassl-846	306	9	,	,	PUNCT
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hassl-846	306	11	):	):	PUNCT
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hassl-846	307	1	http://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-paling-banyak-korupsi-apbd	http://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-paling-banyak-korupsi-apbd	ADJ
hassl-846	307	2	http://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-paling-banyak-korupsi-apbd	http://www.jawapos.com/nasional/hukum-kriminal/20/02/2018/kepala-daerah-paling-banyak-korupsi-apbd	NOUN
hassl-846	307	3	humanities	humanity	NOUN
hassl-846	307	4	and	and	CCONJ
hassl-846	307	5	social	social	ADJ
hassl-846	307	6	sciences	science	NOUN
hassl-846	307	7	letters	letter	NOUN
hassl-846	307	8	,	,	PUNCT
hassl-846	307	9	2020	2020	NUM
hassl-846	307	10	,	,	PUNCT
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hassl-846	307	12	):	):	PUNCT
hassl-846	307	13	145	145	NUM
hassl-846	307	14	-	-	SYM
hassl-846	307	15	155	155	NUM
hassl-846	307	16	155	155	NUM
hassl-846	307	17	©	©	PROPN
hassl-846	307	18	2020	2020	NUM
hassl-846	307	19	conscientia	conscientia	PROPN
hassl-846	307	20	beam	beam	PROPN
hassl-846	307	21	.	.	PUNCT
hassl-846	308	1	all	all	DET
hassl-846	308	2	rights	right	NOUN
hassl-846	308	3	reserved	reserve	VERB
hassl-846	308	4	.	.	PUNCT
hassl-846	309	1	sol	sol	NOUN
hassl-846	309	2	,	,	PUNCT
hassl-846	309	3	d.a.d	d.a.d	NOUN
hassl-846	309	4	.	.	PROPN
hassl-846	309	5	,	,	PUNCT
hassl-846	309	6	2013	2013	NUM
hassl-846	309	7	.	.	PUNCT
hassl-846	310	1	the	the	DET
hassl-846	310	2	institutional	institutional	ADJ
hassl-846	310	3	,	,	PUNCT
hassl-846	310	4	economic	economic	ADJ
hassl-846	310	5	and	and	CCONJ
hassl-846	310	6	social	social	ADJ
hassl-846	310	7	determinants	determinant	NOUN
hassl-846	310	8	of	of	ADP
hassl-846	310	9	local	local	ADJ
hassl-846	310	10	government	government	NOUN
hassl-846	310	11	transparency	transparency	NOUN
hassl-846	310	12	.	.	PUNCT
hassl-846	311	1	journal	journal	NOUN
hassl-846	311	2	of	of	ADP
hassl-846	311	3	economic	economic	ADJ
hassl-846	311	4	policy	policy	NOUN
hassl-846	311	5	reform	reform	NOUN
hassl-846	311	6	,	,	PUNCT
hassl-846	311	7	16(1	16(1	NUM
hassl-846	311	8	):	):	PUNCT
hassl-846	311	9	90-107.available	90-107.available	ADJ
hassl-846	311	10	at	at	ADP
hassl-846	311	11	:	:	PUNCT
hassl-846	311	12	https://doi.org/10.1080/17487870.2012.759422	https://doi.org/10.1080/17487870.2012.759422	X
hassl-846	311	13	.	.	PUNCT
hassl-846	312	1	styles	style	NOUN
hassl-846	312	2	,	,	PUNCT
hassl-846	312	3	a.k	a.k	PROPN
hassl-846	312	4	.	.	PROPN
hassl-846	312	5	and	and	CCONJ
hassl-846	312	6	m.	m.	PROPN
hassl-846	312	7	tennyson	tennyson	PROPN
hassl-846	312	8	,	,	PUNCT
hassl-846	312	9	2007	2007	NUM
hassl-846	312	10	.	.	PUNCT
hassl-846	313	1	the	the	DET
hassl-846	313	2	accessibility	accessibility	NOUN
hassl-846	313	3	of	of	ADP
hassl-846	313	4	financial	financial	ADJ
hassl-846	313	5	reporting	reporting	NOUN
hassl-846	313	6	of	of	ADP
hassl-846	313	7	us	we	PRON
hassl-846	313	8	.	.	PUNCT
hassl-846	314	1	municipalities	municipality	NOUN
hassl-846	314	2	on	on	ADP
hassl-846	314	3	the	the	DET
hassl-846	314	4	internet	internet	NOUN
hassl-846	314	5	.	.	PUNCT
hassl-846	315	1	journal	journal	PROPN
hassl-846	315	2	of	of	ADP
hassl-846	315	3	public	public	ADJ
hassl-846	315	4	budgeting	budgeting	NOUN
hassl-846	315	5	,	,	PUNCT
hassl-846	315	6	accounting	accounting	NOUN
hassl-846	315	7	&	&	CCONJ
hassl-846	315	8	financial	financial	ADJ
hassl-846	315	9	management	management	NOUN
hassl-846	315	10	,	,	PUNCT
hassl-846	315	11	19(1	19(1	NUM
hassl-846	315	12	):	):	PUNCT
hassl-846	315	13	56-92.available	56-92.available	NOUN
hassl-846	315	14	at	at	ADP
hassl-846	315	15	:	:	PUNCT
hassl-846	315	16	https://doi.org/10.1108/jpbafm19-01-2007-b003	https://doi.org/10.1108/jpbafm19-01-2007-b003	PROPN
hassl-846	315	17	.	.	PUNCT
hassl-846	315	18	appendix-1	appendix-1	PROPN
hassl-846	315	19	.	.	PUNCT
hassl-846	316	1	transparency	transparency	NOUN
hassl-846	316	2	in	in	ADP
hassl-846	316	3	local	local	ADJ
hassl-846	316	4	government	government	NOUN
hassl-846	316	5	financial	financial	ADJ
hassl-846	316	6	management	management	NOUN
hassl-846	316	7	indicators	indicator	NOUN
hassl-846	316	8	.	.	PUNCT
hassl-846	317	1	no	no	INTJ
hassl-846	317	2	.	.	PUNCT
hassl-846	318	1	indicators	indicator	NOUN
hassl-846	318	2	year	year	NOUN
hassl-846	318	3	planning	plan	VERB
hassl-846	318	4	stages	stage	NOUN
hassl-846	318	5	1	1	NUM
hassl-846	318	6	local	local	ADJ
hassl-846	318	7	government	government	NOUN
hassl-846	318	8	work	work	NOUN
hassl-846	318	9	plan	plan	NOUN
hassl-846	318	10	2013–2016	2013–2016	NUM
hassl-846	318	11	2	2	NUM
hassl-846	318	12	budget	budget	NOUN
hassl-846	318	13	general	general	ADJ
hassl-846	318	14	policy	policy	NOUN
hassl-846	318	15	2013–2016	2013–2016	NUM
hassl-846	318	16	3	3	NUM
hassl-846	318	17	budget	budget	NOUN
hassl-846	318	18	priorities	priority	NOUN
hassl-846	318	19	and	and	CCONJ
hassl-846	318	20	ceiling	ceiling	NOUN
hassl-846	318	21	2013–2016	2013–2016	NUM
hassl-846	318	22	4	4	NUM
hassl-846	318	23	budget	budget	NOUN
hassl-846	318	24	work	work	NOUN
hassl-846	318	25	plan	plan	NOUN
hassl-846	318	26	of	of	ADP
hassl-846	318	27	skpd	skpd	VERB
hassl-846	318	28	2013–2016	2013–2016	NUM
hassl-846	318	29	5	5	NUM
hassl-846	318	30	budget	budget	NOUN
hassl-846	318	31	work	work	NOUN
hassl-846	318	32	plan	plan	NOUN
hassl-846	318	33	of	of	ADP
hassl-846	318	34	ppkd	ppkd	PROPN
hassl-846	318	35	2013–2016	2013–2016	NUM
hassl-846	318	36	6	6	NUM
hassl-846	318	37	draft	draft	NOUN
hassl-846	318	38	local	local	ADJ
hassl-846	318	39	regulations	regulation	NOUN
hassl-846	318	40	for	for	ADP
hassl-846	318	41	apbd	apbd	NOUN
hassl-846	318	42	2013–2016	2013–2016	NUM
hassl-846	318	43	7	7	NUM
hassl-846	318	44	local	local	ADJ
hassl-846	318	45	regulations	regulation	NOUN
hassl-846	318	46	for	for	ADP
hassl-846	318	47	apbd	apbd	NOUN
hassl-846	318	48	2013–2016	2013–2016	NUM
hassl-846	318	49	8	8	NUM
hassl-846	318	50	regulation	regulation	NOUN
hassl-846	318	51	from	from	ADP
hassl-846	318	52	the	the	DET
hassl-846	318	53	regional	regional	ADJ
hassl-846	318	54	head	head	NOUN
hassl-846	318	55	for	for	ADP
hassl-846	318	56	the	the	DET
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hassl-846	318	58	of	of	ADP
hassl-846	318	59	apbd	apbd	NOUN
hassl-846	318	60	2013–2016	2013–2016	NUM
hassl-846	318	61	9	9	NUM
hassl-846	318	62	budget	budget	NOUN
hassl-846	318	63	implementation	implementation	NOUN
hassl-846	318	64	document	document	NOUN
hassl-846	318	65	of	of	ADP
hassl-846	318	66	skpd	skpd	PROPN
hassl-846	318	67	2013–2016	2013–2016	NUM
hassl-846	318	68	10	10	NUM
hassl-846	318	69	budget	budget	NOUN
hassl-846	318	70	implementation	implementation	NOUN
hassl-846	318	71	document	document	NOUN
hassl-846	318	72	of	of	ADP
hassl-846	318	73	ppkd	ppkd	ADJ
hassl-846	318	74	2013–2016	2013–2016	NUM
hassl-846	318	75	implementation	implementation	NOUN
hassl-846	318	76	stages	stage	NOUN
hassl-846	318	77	1	1	NUM
hassl-846	318	78	regional	regional	ADJ
hassl-846	318	79	revenue	revenue	NOUN
hassl-846	318	80	realization	realization	NOUN
hassl-846	318	81	in	in	ADP
hassl-846	318	82	semester	semester	NOUN
hassl-846	318	83	i	i	PRON
hassl-846	318	84	2013–2016	2013–2016	NUM
hassl-846	318	85	2	2	NUM
hassl-846	318	86	regional	regional	ADJ
hassl-846	318	87	expenditure	expenditure	NOUN
hassl-846	318	88	realization	realization	NOUN
hassl-846	318	89	in	in	ADP
hassl-846	318	90	semester	semester	NOUN
hassl-846	318	91	i	i	PRON
hassl-846	318	92	2013–2016	2013–2016	NUM
hassl-846	318	93	3	3	NUM
hassl-846	318	94	regional	regional	ADJ
hassl-846	318	95	financing	financing	NOUN
hassl-846	318	96	realization	realization	NOUN
hassl-846	318	97	in	in	ADP
hassl-846	318	98	semester	semester	NOUN
hassl-846	318	99	i	i	PRON
hassl-846	318	100	2013–2016	2013–2016	NUM
hassl-846	318	101	4	4	NUM
hassl-846	318	102	draft	draft	NOUN
hassl-846	318	103	local	local	ADJ
hassl-846	318	104	regulations	regulation	NOUN
hassl-846	318	105	for	for	ADP
hassl-846	318	106	amendment	amendment	NOUN
hassl-846	318	107	of	of	ADP
hassl-846	318	108	apbd	apbd	NOUN
hassl-846	318	109	2013–2016	2013–2016	NUM
hassl-846	318	110	5	5	NUM
hassl-846	318	111	local	local	ADJ
hassl-846	318	112	regulations	regulation	NOUN
hassl-846	318	113	for	for	ADP
hassl-846	318	114	amendment	amendment	NOUN
hassl-846	318	115	of	of	ADP
hassl-846	318	116	apbd	apbd	NOUN
hassl-846	318	117	2013–2016	2013–2016	NUM
hassl-846	318	118	6	6	NUM
hassl-846	318	119	regulation	regulation	NOUN
hassl-846	318	120	from	from	ADP
hassl-846	318	121	the	the	DET
hassl-846	318	122	regional	regional	ADJ
hassl-846	318	123	head	head	NOUN
hassl-846	318	124	for	for	ADP
hassl-846	318	125	the	the	DET
hassl-846	318	126	implementation	implementation	NOUN
hassl-846	318	127	of	of	ADP
hassl-846	318	128	the	the	DET
hassl-846	318	129	amended	amend	VERB
hassl-846	318	130	apbd	apbd	NOUN
hassl-846	318	131	2013–2016	2013–2016	NUM
hassl-846	318	132	7	7	NUM
hassl-846	318	133	budget	budget	NOUN
hassl-846	318	134	work	work	NOUN
hassl-846	318	135	plan	plan	NOUN
hassl-846	318	136	for	for	ADP
hassl-846	318	137	amended	amend	VERB
hassl-846	318	138	apbd	apbd	NOUN
hassl-846	318	139	2013–2016	2013–2016	NUM
hassl-846	318	140	8	8	NUM
hassl-846	318	141	general	general	ADJ
hassl-846	318	142	procurement	procurement	NOUN
hassl-846	318	143	plan	plan	NOUN
hassl-846	318	144	2013–2016	2013–2016	NUM
hassl-846	318	145	9	9	NUM
hassl-846	318	146	decree	decree	NOUN
hassl-846	318	147	from	from	ADP
hassl-846	318	148	regional	regional	ADJ
hassl-846	318	149	head	head	NOUN
hassl-846	318	150	for	for	ADP
hassl-846	318	151	regional	regional	ADJ
hassl-846	318	152	finance	finance	NOUN
hassl-846	318	153	manager	manager	NOUN
hassl-846	318	154	2013–2016	2013–2016	NUM
hassl-846	318	155	reporting	reporting	NOUN
hassl-846	318	156	and	and	CCONJ
hassl-846	318	157	accountability	accountability	NOUN
hassl-846	318	158	1	1	NUM
hassl-846	318	159	cash	cash	NOUN
hassl-846	318	160	flow	flow	NOUN
hassl-846	318	161	statement	statement	NOUN
hassl-846	318	162	2013–2016	2013–2016	NUM
hassl-846	318	163	2	2	NUM
hassl-846	318	164	budget	budget	NOUN
hassl-846	318	165	realization	realization	NOUN
hassl-846	318	166	report	report	NOUN
hassl-846	318	167	2013–2016	2013–2016	NUM
hassl-846	318	168	3	3	NUM
hassl-846	318	169	balance	balance	NOUN
hassl-846	318	170	sheet	sheet	NOUN
hassl-846	318	171	2013–2016	2013–2016	NUM
hassl-846	318	172	4	4	NUM
hassl-846	318	173	financial	financial	ADJ
hassl-846	318	174	statement	statement	NOUN
hassl-846	318	175	notes	note	VERB
hassl-846	318	176	2013–2016	2013–2016	NUM
hassl-846	318	177	5	5	NUM
hassl-846	318	178	report	report	NOUN
hassl-846	318	179	of	of	ADP
hassl-846	318	180	bumds	bumds	NOUN
hassl-846	318	181	2013–2016	2013–2016	NUM
hassl-846	318	182	6	6	NUM
hassl-846	318	183	local	local	ADJ
hassl-846	318	184	government	government	NOUN
hassl-846	318	185	annual	annual	ADJ
hassl-846	318	186	accountability	accountability	NOUN
hassl-846	318	187	and	and	CCONJ
hassl-846	318	188	performance	performance	NOUN
hassl-846	318	189	report	report	NOUN
hassl-846	318	190	2013–2016	2013–2016	NUM
hassl-846	318	191	7	7	NUM
hassl-846	318	192	local	local	ADJ
hassl-846	318	193	regulation	regulation	NOUN
hassl-846	318	194	on	on	ADP
hassl-846	318	195	accountability	accountability	NOUN
hassl-846	318	196	of	of	ADP
hassl-846	318	197	apbd	apbd	NOUN
hassl-846	318	198	implementation	implementation	NOUN
hassl-846	318	199	2013–2016	2013–2016	NUM
hassl-846	318	200	8	8	NUM
hassl-846	318	201	bpk	bpk	PROPN
hassl-846	318	202	’s	’s	PART
hassl-846	318	203	opinion	opinion	NOUN
hassl-846	318	204	on	on	ADP
hassl-846	318	205	local	local	ADJ
hassl-846	318	206	government	government	NOUN
hassl-846	318	207	financial	financial	ADJ
hassl-846	318	208	report	report	NOUN
hassl-846	318	209	2013–2016	2013–2016	NUM
hassl-846	318	210	9	9	NUM
hassl-846	318	211	budget	budget	NOUN
hassl-846	318	212	surplus	surplus	NOUN
hassl-846	318	213	changes	change	NOUN
hassl-846	318	214	report	report	VERB
hassl-846	318	215	2013–2016	2013–2016	NUM
hassl-846	318	216	10	10	NUM
hassl-846	318	217	operational	operational	ADJ
hassl-846	318	218	report	report	NOUN
hassl-846	318	219	2013–2016	2013–2016	NUM
hassl-846	318	220	11	11	NUM
hassl-846	318	221	equity	equity	NOUN
hassl-846	318	222	report	report	NOUN
hassl-846	318	223	change	change	VERB
hassl-846	318	224	2013–2016	2013–2016	NUM
hassl-846	318	225	note	note	NOUN
hassl-846	318	226	:	:	PUNCT
hassl-846	318	227	skpd	skpd	ADJ
hassl-846	318	228	,	,	PUNCT
hassl-846	318	229	local	local	ADJ
hassl-846	318	230	government	government	NOUN
hassl-846	318	231	work	work	NOUN
hassl-846	318	232	units	unit	NOUN
hassl-846	318	233	;	;	PUNCT
hassl-846	318	234	ppkd	ppkd	ADJ
hassl-846	318	235	,	,	PUNCT
hassl-846	318	236	regional	regional	ADJ
hassl-846	318	237	financial	financial	ADJ
hassl-846	318	238	information	information	NOUN
hassl-846	318	239	officer	officer	NOUN
hassl-846	318	240	,	,	PUNCT
hassl-846	318	241	apbd	apbd	NOUN
hassl-846	318	242	,	,	PUNCT
hassl-846	318	243	regional	regional	ADJ
hassl-846	318	244	budget	budget	NOUN
hassl-846	318	245	of	of	ADP
hassl-846	318	246	revenue	revenue	NOUN
hassl-846	318	247	&	&	CCONJ
hassl-846	318	248	expenditure	expenditure	NOUN
hassl-846	318	249	,	,	PUNCT
hassl-846	318	250	bumd	bumd	NOUN
hassl-846	318	251	,	,	PUNCT
hassl-846	318	252	regional	regional	ADJ
hassl-846	318	253	government	government	NOUN
hassl-846	318	254	-	-	PUNCT
hassl-846	318	255	owned	own	VERB
hassl-846	318	256	companies	company	NOUN
hassl-846	318	257	,	,	PUNCT
hassl-846	318	258	bpk	bpk	PROPN
hassl-846	318	259	,	,	PUNCT
hassl-846	318	260	audit	audit	NOUN
hassl-846	318	261	board	board	NOUN
hassl-846	318	262	.	.	PUNCT
hassl-846	319	1	source	source	NOUN
hassl-846	319	2	:	:	PUNCT
hassl-846	319	3	adapted	adapt	VERB
hassl-846	319	4	from	from	ADP
hassl-846	319	5	huawei	huawei	PROPN
hassl-846	319	6	(	(	PUNCT
hassl-846	319	7	2016	2016	NUM
hassl-846	319	8	)	)	PUNCT
hassl-846	319	9	.	.	PUNCT
hassl-846	320	1	views	view	NOUN
hassl-846	320	2	and	and	CCONJ
hassl-846	320	3	opinions	opinion	NOUN
hassl-846	320	4	expressed	express	VERB
hassl-846	320	5	in	in	ADP
hassl-846	320	6	this	this	DET
hassl-846	320	7	article	article	NOUN
hassl-846	320	8	are	be	AUX
hassl-846	320	9	the	the	DET
hassl-846	320	10	views	view	NOUN
hassl-846	320	11	and	and	CCONJ
hassl-846	320	12	opinions	opinion	NOUN
hassl-846	320	13	of	of	ADP
hassl-846	320	14	the	the	DET
hassl-846	320	15	author(s	author(s	NOUN
hassl-846	320	16	)	)	PUNCT
hassl-846	320	17	,	,	PUNCT
hassl-846	320	18	humanities	humanity	NOUN
hassl-846	320	19	and	and	CCONJ
hassl-846	320	20	social	social	ADJ
hassl-846	320	21	sciences	science	NOUN
hassl-846	320	22	letters	letter	NOUN
hassl-846	320	23	shall	shall	AUX
hassl-846	320	24	not	not	PART
hassl-846	320	25	be	be	AUX
hassl-846	320	26	responsible	responsible	ADJ
hassl-846	320	27	or	or	CCONJ
hassl-846	320	28	answerable	answerable	ADJ
hassl-846	320	29	for	for	ADP
hassl-846	320	30	any	any	DET
hassl-846	320	31	loss	loss	NOUN
hassl-846	320	32	,	,	PUNCT
hassl-846	320	33	damage	damage	NOUN
hassl-846	320	34	or	or	CCONJ
hassl-846	320	35	liability	liability	NOUN
hassl-846	320	36	etc	etc	X
hassl-846	320	37	.	.	X
hassl-846	321	1	caused	cause	VERB
hassl-846	321	2	in	in	ADP
hassl-846	321	3	relation	relation	NOUN
hassl-846	321	4	to	to	PART
hassl-846	321	5	/	/	PUNCT
hassl-846	321	6	arising	arise	VERB
hassl-846	321	7	out	out	ADP
hassl-846	321	8	of	of	ADP
hassl-846	321	9	the	the	DET
hassl-846	321	10	use	use	NOUN
hassl-846	321	11	of	of	ADP
hassl-846	321	12	the	the	DET
hassl-846	321	13	content	content	NOUN
hassl-846	321	14	.	.	PUNCT