id	sid	tid	token	lemma	pos
ijtc-1018	1	1	the	the	DET
ijtc-1018	1	2	illomata	illomata	PROPN
ijtc-1018	1	3	international	international	PROPN
ijtc-1018	1	4	journal	journal	PROPN
ijtc-1018	1	5	of	of	ADP
ijtc-1018	1	6	management	management	NOUN
ijtc-1018	1	7	ilomata	ilomata	PROPN
ijtc-1018	1	8	international	international	ADJ
ijtc-1018	1	9	journal	journal	NOUN
ijtc-1018	1	10	of	of	ADP
ijtc-1018	1	11	tax	tax	PROPN
ijtc-1018	1	12	&	&	CCONJ
ijtc-1018	1	13	accounting	account	VERB
ijtc-1018	1	14	p	p	PROPN
ijtc-1018	1	15	-	-	PUNCT
ijtc-1018	1	16	issn	issn	NOUN
ijtc-1018	1	17	:	:	PUNCT
ijtc-1018	1	18	2714	2714	NUM
ijtc-1018	1	19	-	-	SYM
ijtc-1018	1	20	9838	9838	NUM
ijtc-1018	1	21	;	;	PUNCT
ijtc-1018	1	22	e	e	X
ijtc-1018	1	23	-	-	PUNCT
ijtc-1018	1	24	issn	issn	NOUN
ijtc-1018	1	25	:	:	PUNCT
ijtc-1018	1	26	2714	2714	NUM
ijtc-1018	1	27	-	-	SYM
ijtc-1018	1	28	9846	9846	NUM
ijtc-1018	1	29	volume	volume	NOUN
ijtc-1018	1	30	5	5	NUM
ijtc-1018	1	31	,	,	PUNCT
ijtc-1018	1	32	issue	issue	NOUN
ijtc-1018	1	33	1	1	NUM
ijtc-1018	1	34	,	,	PUNCT
ijtc-1018	1	35	january	january	PROPN
ijtc-1018	1	36	2024	2024	NUM
ijtc-1018	1	37	page	page	NOUN
ijtc-1018	1	38	no	no	NOUN
ijtc-1018	1	39	.	.	NOUN
ijtc-1018	1	40	114	114	NUM
ijtc-1018	1	41	-	-	SYM
ijtc-1018	1	42	127	127	NUM
ijtc-1018	1	43	114	114	NUM
ijtc-1018	1	44	|	|	ADV
ijtc-1018	1	45	ilomata	ilomata	PROPN
ijtc-1018	1	46	international	international	ADJ
ijtc-1018	1	47	journal	journal	NOUN
ijtc-1018	1	48	of	of	ADP
ijtc-1018	1	49	tax	tax	PROPN
ijtc-1018	1	50	&	&	CCONJ
ijtc-1018	1	51	accounting	account	VERB
ijtc-1018	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	1	53	financial	financial	ADJ
ijtc-1018	1	54	reporting	reporting	NOUN
ijtc-1018	1	55	and	and	CCONJ
ijtc-1018	1	56	audit	audit	VERB
ijtc-1018	1	57	quality	quality	NOUN
ijtc-1018	1	58	impact	impact	NOUN
ijtc-1018	1	59	on	on	ADP
ijtc-1018	1	60	investment	investment	NOUN
ijtc-1018	1	61	efficiency	efficiency	NOUN
ijtc-1018	1	62	in	in	ADP
ijtc-1018	1	63	indonesian	indonesian	ADJ
ijtc-1018	1	64	transport	transport	NOUN
ijtc-1018	1	65	and	and	CCONJ
ijtc-1018	1	66	logistics	logistic	NOUN
ijtc-1018	1	67	companies	company	NOUN
ijtc-1018	1	68	aziza	aziza	PROPN
ijtc-1018	1	69	chinhayu1	chinhayu1	PROPN
ijtc-1018	1	70	,	,	PUNCT
ijtc-1018	1	71	saiful2	saiful2	VERB
ijtc-1018	1	72	university	university	NOUN
ijtc-1018	1	73	of	of	ADP
ijtc-1018	1	74	bengkulu	bengkulu	PROPN
ijtc-1018	1	75	,	,	PUNCT
ijtc-1018	1	76	indonesia	indonesia	PROPN
ijtc-1018	1	77	correspondent	correspondent	NOUN
ijtc-1018	1	78	:	:	PUNCT
ijtc-1018	1	79	azizahchinhayu@gmail.com1	azizahchinhayu@gmail.com1	PROPN
ijtc-1018	1	80	received	receive	VERB
ijtc-1018	1	81	:	:	PUNCT
ijtc-1018	1	82	october	october	PROPN
ijtc-1018	1	83	29	29	NUM
ijtc-1018	1	84	,	,	PUNCT
ijtc-1018	1	85	2023	2023	NUM
ijtc-1018	1	86	accepted	accept	VERB
ijtc-1018	1	87	:	:	PUNCT
ijtc-1018	1	88	december	december	PROPN
ijtc-1018	1	89	31	31	NUM
ijtc-1018	1	90	,	,	PUNCT
ijtc-1018	1	91	2023	2023	NUM
ijtc-1018	1	92	published	publish	VERB
ijtc-1018	1	93	:	:	PUNCT
ijtc-1018	1	94	january	january	PROPN
ijtc-1018	1	95	31	31	NUM
ijtc-1018	1	96	,	,	PUNCT
ijtc-1018	1	97	2024	2024	NUM
ijtc-1018	1	98	citation	citation	NOUN
ijtc-1018	1	99	:	:	PUNCT
ijtc-1018	2	1	chinhayu	chinhayu	PROPN
ijtc-1018	2	2	,	,	PUNCT
ijtc-1018	2	3	a.	a.	NOUN
ijtc-1018	2	4	,	,	PUNCT
ijtc-1018	2	5	saiful	saiful	PROPN
ijtc-1018	2	6	.	.	PUNCT
ijtc-1018	3	1	(	(	PUNCT
ijtc-1018	3	2	2024	2024	NUM
ijtc-1018	3	3	)	)	PUNCT
ijtc-1018	3	4	.	.	PUNCT
ijtc-1018	4	1	financial	financial	ADJ
ijtc-1018	4	2	reporting	reporting	NOUN
ijtc-1018	4	3	and	and	CCONJ
ijtc-1018	4	4	audit	audit	VERB
ijtc-1018	4	5	quality	quality	NOUN
ijtc-1018	4	6	impact	impact	NOUN
ijtc-1018	4	7	on	on	ADP
ijtc-1018	4	8	investment	investment	NOUN
ijtc-1018	4	9	efficiency	efficiency	NOUN
ijtc-1018	4	10	in	in	ADP
ijtc-1018	4	11	indonesian	indonesian	ADJ
ijtc-1018	4	12	transport	transport	NOUN
ijtc-1018	4	13	and	and	CCONJ
ijtc-1018	4	14	logistics	logistic	NOUN
ijtc-1018	4	15	companies	company	NOUN
ijtc-1018	4	16	,	,	PUNCT
ijtc-1018	4	17	5(1	5(1	NUM
ijtc-1018	4	18	)	)	PUNCT
ijtc-1018	4	19	,	,	PUNCT
ijtc-1018	4	20	114	114	NUM
ijtc-1018	4	21	-	-	SYM
ijtc-1018	4	22	127	127	NUM
ijtc-1018	4	23	.	.	PUNCT
ijtc-1018	5	1	https://doi.org/10.52728/ijtc.v5i1.1018	https://doi.org/10.52728/ijtc.v5i1.1018	NOUN
ijtc-1018	5	2	abstract	abstract	NOUN
ijtc-1018	5	3	:	:	PUNCT
ijtc-1018	5	4	the	the	DET
ijtc-1018	5	5	purpose	purpose	NOUN
ijtc-1018	5	6	of	of	ADP
ijtc-1018	5	7	this	this	DET
ijtc-1018	5	8	research	research	NOUN
ijtc-1018	5	9	is	be	AUX
ijtc-1018	5	10	to	to	PART
ijtc-1018	5	11	determine	determine	VERB
ijtc-1018	5	12	the	the	DET
ijtc-1018	5	13	impact	impact	NOUN
ijtc-1018	5	14	of	of	ADP
ijtc-1018	5	15	financial	financial	ADJ
ijtc-1018	5	16	statement	statement	NOUN
ijtc-1018	5	17	quality	quality	NOUN
ijtc-1018	5	18	and	and	CCONJ
ijtc-1018	5	19	audit	audit	NOUN
ijtc-1018	5	20	quality	quality	NOUN
ijtc-1018	5	21	on	on	ADP
ijtc-1018	5	22	companies	company	NOUN
ijtc-1018	5	23	in	in	ADP
ijtc-1018	5	24	the	the	DET
ijtc-1018	5	25	transportation	transportation	NOUN
ijtc-1018	5	26	and	and	CCONJ
ijtc-1018	5	27	logistics	logistic	NOUN
ijtc-1018	5	28	sector	sector	NOUN
ijtc-1018	5	29	listed	list	VERB
ijtc-1018	5	30	on	on	ADP
ijtc-1018	5	31	the	the	DET
ijtc-1018	5	32	indonesia	indonesia	PROPN
ijtc-1018	5	33	stock	stock	PROPN
ijtc-1018	5	34	exchange	exchange	PROPN
ijtc-1018	5	35	during	during	ADP
ijtc-1018	5	36	the	the	DET
ijtc-1018	5	37	period	period	NOUN
ijtc-1018	5	38	2018	2018	NUM
ijtc-1018	5	39	to	to	ADP
ijtc-1018	5	40	2022	2022	NUM
ijtc-1018	5	41	,	,	PUNCT
ijtc-1018	5	42	especially	especially	ADV
ijtc-1018	5	43	in	in	ADP
ijtc-1018	5	44	the	the	DET
ijtc-1018	5	45	transportation	transportation	NOUN
ijtc-1018	5	46	and	and	CCONJ
ijtc-1018	5	47	logistics	logistic	NOUN
ijtc-1018	5	48	sector	sector	NOUN
ijtc-1018	5	49	.	.	PUNCT
ijtc-1018	6	1	based	base	VERB
ijtc-1018	6	2	on	on	ADP
ijtc-1018	6	3	the	the	DET
ijtc-1018	6	4	issues	issue	NOUN
ijtc-1018	6	5	of	of	ADP
ijtc-1018	6	6	investment	investment	NOUN
ijtc-1018	6	7	inefficiency	inefficiency	NOUN
ijtc-1018	6	8	in	in	ADP
ijtc-1018	6	9	the	the	DET
ijtc-1018	6	10	company	company	NOUN
ijtc-1018	6	11	,	,	PUNCT
ijtc-1018	6	12	research	research	NOUN
ijtc-1018	6	13	is	be	AUX
ijtc-1018	6	14	conducted	conduct	VERB
ijtc-1018	6	15	to	to	PART
ijtc-1018	6	16	provide	provide	VERB
ijtc-1018	6	17	managers	manager	NOUN
ijtc-1018	6	18	with	with	ADP
ijtc-1018	6	19	insights	insight	NOUN
ijtc-1018	6	20	to	to	PART
ijtc-1018	6	21	consider	consider	VERB
ijtc-1018	6	22	investment	investment	NOUN
ijtc-1018	6	23	decisions	decision	NOUN
ijtc-1018	6	24	based	base	VERB
ijtc-1018	6	25	on	on	ADP
ijtc-1018	6	26	several	several	ADJ
ijtc-1018	6	27	variables	variable	NOUN
ijtc-1018	6	28	influencing	influence	VERB
ijtc-1018	6	29	investment	investment	NOUN
ijtc-1018	6	30	efficiency	efficiency	NOUN
ijtc-1018	6	31	.	.	PUNCT
ijtc-1018	7	1	the	the	DET
ijtc-1018	7	2	purpose	purpose	NOUN
ijtc-1018	7	3	of	of	ADP
ijtc-1018	7	4	this	this	DET
ijtc-1018	7	5	research	research	NOUN
ijtc-1018	7	6	is	be	AUX
ijtc-1018	7	7	to	to	PART
ijtc-1018	7	8	determine	determine	VERB
ijtc-1018	7	9	the	the	DET
ijtc-1018	7	10	impact	impact	NOUN
ijtc-1018	7	11	of	of	ADP
ijtc-1018	7	12	financial	financial	ADJ
ijtc-1018	7	13	reporting	reporting	NOUN
ijtc-1018	7	14	quality	quality	NOUN
ijtc-1018	7	15	and	and	CCONJ
ijtc-1018	7	16	audit	audit	NOUN
ijtc-1018	7	17	quality	quality	NOUN
ijtc-1018	7	18	on	on	ADP
ijtc-1018	7	19	investment	investment	NOUN
ijtc-1018	7	20	efficiency	efficiency	NOUN
ijtc-1018	7	21	on	on	ADP
ijtc-1018	7	22	companies	company	NOUN
ijtc-1018	7	23	in	in	ADP
ijtc-1018	7	24	the	the	DET
ijtc-1018	7	25	transportation	transportation	NOUN
ijtc-1018	7	26	and	and	CCONJ
ijtc-1018	7	27	logistics	logistic	NOUN
ijtc-1018	7	28	sector	sector	NOUN
ijtc-1018	7	29	listed	list	VERB
ijtc-1018	7	30	on	on	ADP
ijtc-1018	7	31	the	the	DET
ijtc-1018	7	32	indonesia	indonesia	PROPN
ijtc-1018	7	33	stock	stock	PROPN
ijtc-1018	7	34	exchange	exchange	PROPN
ijtc-1018	7	35	during	during	ADP
ijtc-1018	7	36	the	the	DET
ijtc-1018	7	37	period	period	NOUN
ijtc-1018	7	38	2018	2018	NUM
ijtc-1018	7	39	to	to	ADP
ijtc-1018	7	40	2022	2022	NUM
ijtc-1018	7	41	.	.	PUNCT
ijtc-1018	8	1	by	by	ADP
ijtc-1018	8	2	applying	apply	VERB
ijtc-1018	8	3	the	the	DET
ijtc-1018	8	4	purposive	purposive	ADJ
ijtc-1018	8	5	sampling	sampling	NOUN
ijtc-1018	8	6	method	method	NOUN
ijtc-1018	8	7	as	as	ADP
ijtc-1018	8	8	a	a	DET
ijtc-1018	8	9	sampling	sampling	NOUN
ijtc-1018	8	10	technique	technique	NOUN
ijtc-1018	8	11	,	,	PUNCT
ijtc-1018	8	12	the	the	DET
ijtc-1018	8	13	data	datum	NOUN
ijtc-1018	8	14	used	use	VERB
ijtc-1018	8	15	in	in	ADP
ijtc-1018	8	16	this	this	DET
ijtc-1018	8	17	research	research	NOUN
ijtc-1018	8	18	is	be	AUX
ijtc-1018	8	19	24	24	NUM
ijtc-1018	8	20	companies	company	NOUN
ijtc-1018	8	21	.	.	PUNCT
ijtc-1018	9	1	the	the	DET
ijtc-1018	9	2	total	total	ADJ
ijtc-1018	9	3	data	datum	NOUN
ijtc-1018	9	4	used	use	VERB
ijtc-1018	9	5	in	in	ADP
ijtc-1018	9	6	this	this	DET
ijtc-1018	9	7	research	research	NOUN
ijtc-1018	9	8	included	include	VERB
ijtc-1018	9	9	120	120	NUM
ijtc-1018	9	10	observations	observation	NOUN
ijtc-1018	9	11	based	base	VERB
ijtc-1018	9	12	on	on	ADP
ijtc-1018	9	13	certain	certain	ADJ
ijtc-1018	9	14	criteria	criterion	NOUN
ijtc-1018	9	15	.	.	PUNCT
ijtc-1018	10	1	the	the	DET
ijtc-1018	10	2	analysis	analysis	NOUN
ijtc-1018	10	3	method	method	NOUN
ijtc-1018	10	4	applied	apply	VERB
ijtc-1018	10	5	is	be	AUX
ijtc-1018	10	6	multiple	multiple	ADJ
ijtc-1018	10	7	linear	linear	ADJ
ijtc-1018	10	8	regression	regression	NOUN
ijtc-1018	10	9	analysis	analysis	NOUN
ijtc-1018	10	10	.	.	PUNCT
ijtc-1018	11	1	and	and	CCONJ
ijtc-1018	11	2	the	the	DET
ijtc-1018	11	3	results	result	NOUN
ijtc-1018	11	4	show	show	VERB
ijtc-1018	11	5	that	that	SCONJ
ijtc-1018	11	6	the	the	DET
ijtc-1018	11	7	quality	quality	NOUN
ijtc-1018	11	8	of	of	ADP
ijtc-1018	11	9	financial	financial	ADJ
ijtc-1018	11	10	reporting	reporting	NOUN
ijtc-1018	11	11	and	and	CCONJ
ijtc-1018	11	12	audit	audit	NOUN
ijtc-1018	11	13	quality	quality	NOUN
ijtc-1018	11	14	have	have	VERB
ijtc-1018	11	15	a	a	DET
ijtc-1018	11	16	positive	positive	ADJ
ijtc-1018	11	17	and	and	CCONJ
ijtc-1018	11	18	significant	significant	ADJ
ijtc-1018	11	19	influence	influence	NOUN
ijtc-1018	11	20	on	on	ADP
ijtc-1018	11	21	the	the	DET
ijtc-1018	11	22	company	company	NOUN
ijtc-1018	11	23	's	's	PART
ijtc-1018	11	24	investment	investment	NOUN
ijtc-1018	11	25	efficiency	efficiency	NOUN
ijtc-1018	11	26	decisions	decision	NOUN
ijtc-1018	11	27	.	.	PUNCT
ijtc-1018	12	1	keywords	keyword	NOUN
ijtc-1018	12	2	:	:	PUNCT
ijtc-1018	12	3	investment	investment	NOUN
ijtc-1018	12	4	efficiency	efficiency	NOUN
ijtc-1018	12	5	,	,	PUNCT
ijtc-1018	12	6	financial	financial	ADJ
ijtc-1018	12	7	reporting	reporting	NOUN
ijtc-1018	12	8	quality	quality	NOUN
ijtc-1018	12	9	,	,	PUNCT
ijtc-1018	12	10	audit	audit	NOUN
ijtc-1018	12	11	quality	quality	NOUN
ijtc-1018	12	12	this	this	PRON
ijtc-1018	12	13	is	be	AUX
ijtc-1018	12	14	an	an	DET
ijtc-1018	12	15	open	open	ADJ
ijtc-1018	12	16	access	access	NOUN
ijtc-1018	12	17	article	article	NOUN
ijtc-1018	12	18	under	under	ADP
ijtc-1018	12	19	the	the	DET
ijtc-1018	12	20	cc	cc	NOUN
ijtc-1018	12	21	-	-	PUNCT
ijtc-1018	12	22	by	by	ADP
ijtc-1018	12	23	4.0	4.0	NUM
ijtc-1018	12	24	license	license	NOUN
ijtc-1018	12	25	.	.	PUNCT
ijtc-1018	13	1	introduction	introduction	NOUN
ijtc-1018	13	2	one	one	NUM
ijtc-1018	13	3	of	of	ADP
ijtc-1018	13	4	the	the	DET
ijtc-1018	13	5	objectives	objective	NOUN
ijtc-1018	13	6	of	of	ADP
ijtc-1018	13	7	establishing	establish	VERB
ijtc-1018	13	8	the	the	DET
ijtc-1018	13	9	company	company	NOUN
ijtc-1018	13	10	is	be	AUX
ijtc-1018	13	11	to	to	PART
ijtc-1018	13	12	increase	increase	VERB
ijtc-1018	13	13	the	the	DET
ijtc-1018	13	14	wealth	wealth	NOUN
ijtc-1018	13	15	of	of	ADP
ijtc-1018	13	16	owners	owner	NOUN
ijtc-1018	13	17	through	through	ADP
ijtc-1018	13	18	the	the	DET
ijtc-1018	13	19	achievement	achievement	NOUN
ijtc-1018	13	20	of	of	ADP
ijtc-1018	13	21	high	high	ADJ
ijtc-1018	13	22	profits	profit	NOUN
ijtc-1018	13	23	and	and	CCONJ
ijtc-1018	13	24	equity	equity	NOUN
ijtc-1018	13	25	as	as	ADV
ijtc-1018	13	26	well	well	ADV
ijtc-1018	13	27	as	as	ADP
ijtc-1018	13	28	optimal	optimal	ADJ
ijtc-1018	13	29	share	share	NOUN
ijtc-1018	13	30	prices	price	NOUN
ijtc-1018	13	31	.	.	PUNCT
ijtc-1018	14	1	in	in	ADP
ijtc-1018	14	2	order	order	NOUN
ijtc-1018	14	3	for	for	SCONJ
ijtc-1018	14	4	company	company	NOUN
ijtc-1018	14	5	goals	goal	NOUN
ijtc-1018	14	6	to	to	PART
ijtc-1018	14	7	be	be	AUX
ijtc-1018	14	8	achieved	achieve	VERB
ijtc-1018	14	9	,	,	PUNCT
ijtc-1018	14	10	the	the	DET
ijtc-1018	14	11	company	company	NOUN
ijtc-1018	14	12	must	must	AUX
ijtc-1018	14	13	be	be	AUX
ijtc-1018	14	14	managed	manage	VERB
ijtc-1018	14	15	by	by	ADP
ijtc-1018	14	16	professional	professional	ADJ
ijtc-1018	14	17	management	management	NOUN
ijtc-1018	14	18	.	.	PUNCT
ijtc-1018	15	1	the	the	DET
ijtc-1018	15	2	professional	professional	ADJ
ijtc-1018	15	3	management	management	NOUN
ijtc-1018	15	4	will	will	AUX
ijtc-1018	15	5	make	make	VERB
ijtc-1018	15	6	various	various	ADJ
ijtc-1018	15	7	policies	policy	NOUN
ijtc-1018	15	8	that	that	PRON
ijtc-1018	15	9	can	can	AUX
ijtc-1018	15	10	make	make	VERB
ijtc-1018	15	11	the	the	DET
ijtc-1018	15	12	company	company	NOUN
ijtc-1018	15	13	achieve	achieve	VERB
ijtc-1018	15	14	company	company	NOUN
ijtc-1018	15	15	goals	goal	NOUN
ijtc-1018	15	16	.	.	PUNCT
ijtc-1018	16	1	according	accord	VERB
ijtc-1018	16	2	to	to	ADP
ijtc-1018	16	3	(	(	PUNCT
ijtc-1018	16	4	horne	horne	PROPN
ijtc-1018	16	5	&	&	CCONJ
ijtc-1018	16	6	wachowicz	wachowicz	PROPN
ijtc-1018	16	7	,	,	PUNCT
ijtc-1018	16	8	2001	2001	NUM
ijtc-1018	16	9	;	;	PUNCT
ijtc-1018	16	10	silaban	silaban	NOUN
ijtc-1018	16	11	&	&	CCONJ
ijtc-1018	16	12	dewi	dewi	PROPN
ijtc-1018	16	13	,	,	PUNCT
ijtc-1018	16	14	2023	2023	NUM
ijtc-1018	16	15	;	;	PUNCT
ijtc-1018	16	16	wang	wang	PROPN
ijtc-1018	16	17	&	&	CCONJ
ijtc-1018	16	18	zhang	zhang	PROPN
ijtc-1018	16	19	,	,	PUNCT
ijtc-1018	16	20	2022	2022	NUM
ijtc-1018	16	21	)	)	PUNCT
ijtc-1018	16	22	there	there	PRON
ijtc-1018	16	23	are	be	VERB
ijtc-1018	16	24	three	three	NUM
ijtc-1018	16	25	main	main	ADJ
ijtc-1018	16	26	company	company	NOUN
ijtc-1018	16	27	policies	policy	NOUN
ijtc-1018	16	28	that	that	PRON
ijtc-1018	16	29	must	must	AUX
ijtc-1018	16	30	be	be	AUX
ijtc-1018	16	31	decided	decide	VERB
ijtc-1018	16	32	by	by	ADP
ijtc-1018	16	33	management	management	NOUN
ijtc-1018	16	34	,	,	PUNCT
ijtc-1018	16	35	namely	namely	ADV
ijtc-1018	16	36	investment	investment	NOUN
ijtc-1018	16	37	policy	policy	NOUN
ijtc-1018	16	38	,	,	PUNCT
ijtc-1018	16	39	financing	financing	NOUN
ijtc-1018	16	40	policy	policy	NOUN
ijtc-1018	16	41	and	and	CCONJ
ijtc-1018	16	42	asset	asset	NOUN
ijtc-1018	16	43	management	management	NOUN
ijtc-1018	16	44	policy	policy	NOUN
ijtc-1018	16	45	.	.	PUNCT
ijtc-1018	17	1	(	(	PUNCT
ijtc-1018	17	2	horne	horne	PROPN
ijtc-1018	17	3	&	&	CCONJ
ijtc-1018	17	4	wachowicz	wachowicz	PROPN
ijtc-1018	17	5	,	,	PUNCT
ijtc-1018	17	6	2001	2001	NUM
ijtc-1018	17	7	)	)	PUNCT
ijtc-1018	17	8	states	state	VERB
ijtc-1018	17	9	investment	investment	NOUN
ijtc-1018	17	10	policy	policy	NOUN
ijtc-1018	17	11	is	be	AUX
ijtc-1018	17	12	the	the	DET
ijtc-1018	17	13	most	most	ADV
ijtc-1018	17	14	important	important	ADJ
ijtc-1018	17	15	thing	thing	NOUN
ijtc-1018	17	16	to	to	PART
ijtc-1018	17	17	create	create	VERB
ijtc-1018	17	18	company	company	NOUN
ijtc-1018	17	19	value	value	NOUN
ijtc-1018	17	20	,	,	PUNCT
ijtc-1018	17	21	starting	start	VERB
ijtc-1018	17	22	with	with	ADP
ijtc-1018	17	23	the	the	DET
ijtc-1018	17	24	determination	determination	NOUN
ijtc-1018	17	25	of	of	ADP
ijtc-1018	17	26	the	the	DET
ijtc-1018	17	27	total	total	ADJ
ijtc-1018	17	28	assets	asset	NOUN
ijtc-1018	17	29	required	require	VERB
ijtc-1018	17	30	by	by	ADP
ijtc-1018	17	31	the	the	DET
ijtc-1018	17	32	company	company	NOUN
ijtc-1018	17	33	.	.	PUNCT
ijtc-1018	18	1	(	(	PUNCT
ijtc-1018	18	2	li	li	PROPN
ijtc-1018	18	3	et	et	PROPN
ijtc-1018	18	4	al	al	PROPN
ijtc-1018	18	5	.	.	PROPN
ijtc-1018	18	6	,	,	PUNCT
ijtc-1018	18	7	2023	2023	NUM
ijtc-1018	18	8	;	;	PUNCT
ijtc-1018	18	9	verawaty	verawaty	PROPN
ijtc-1018	18	10	&	&	CCONJ
ijtc-1018	18	11	anggraini	anggraini	NOUN
ijtc-1018	18	12	,	,	PUNCT
ijtc-1018	18	13	2022	2022	NUM
ijtc-1018	18	14	)	)	PUNCT
ijtc-1018	18	15	an	an	DET
ijtc-1018	18	16	investment	investment	NOUN
ijtc-1018	18	17	can	can	AUX
ijtc-1018	18	18	be	be	AUX
ijtc-1018	18	19	categorized	categorize	VERB
ijtc-1018	18	20	as	as	ADV
ijtc-1018	18	21	efficient	efficient	ADJ
ijtc-1018	18	22	if	if	SCONJ
ijtc-1018	18	23	the	the	DET
ijtc-1018	18	24	use	use	NOUN
ijtc-1018	18	25	of	of	ADP
ijtc-1018	18	26	assets	asset	NOUN
ijtc-1018	18	27	or	or	CCONJ
ijtc-1018	18	28	company	company	NOUN
ijtc-1018	18	29	investment	investment	NOUN
ijtc-1018	18	30	is	be	AUX
ijtc-1018	18	31	carried	carry	VERB
ijtc-1018	18	32	out	out	ADP
ijtc-1018	18	33	correctly	correctly	ADV
ijtc-1018	18	34	and	and	CCONJ
ijtc-1018	18	35	appropriately	appropriately	ADV
ijtc-1018	18	36	to	to	PART
ijtc-1018	18	37	avoid	avoid	VERB
ijtc-1018	18	38	excessive	excessive	ADJ
ijtc-1018	18	39	use	use	NOUN
ijtc-1018	18	40	of	of	ADP
ijtc-1018	18	41	resources	resource	NOUN
ijtc-1018	18	42	by	by	ADP
ijtc-1018	18	43	reducing	reduce	VERB
ijtc-1018	18	44	company	company	NOUN
ijtc-1018	18	45	costs	cost	NOUN
ijtc-1018	18	46	incurred	incur	VERB
ijtc-1018	18	47	and	and	CCONJ
ijtc-1018	18	48	managing	manage	VERB
ijtc-1018	18	49	the	the	DET
ijtc-1018	18	50	company	company	NOUN
ijtc-1018	18	51	optimally	optimally	ADV
ijtc-1018	18	52	,	,	PUNCT
ijtc-1018	18	53	to	to	ADP
ijtc-1018	18	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	18	55	mailto:azizahchinhayu@gmail.com	mailto:azizahchinhayu@gmail.com	PROPN
ijtc-1018	19	1	https://doi.org/10.52728/ijtc.v5i1.1018	https://doi.org/10.52728/ijtc.v5i1.1018	ADP
ijtc-1018	19	2	financial	financial	ADJ
ijtc-1018	19	3	reporting	reporting	NOUN
ijtc-1018	19	4	and	and	CCONJ
ijtc-1018	19	5	audit	audit	VERB
ijtc-1018	19	6	quality	quality	NOUN
ijtc-1018	19	7	impact	impact	NOUN
ijtc-1018	19	8	on	on	ADP
ijtc-1018	19	9	investment	investment	NOUN
ijtc-1018	19	10	efficiency	efficiency	NOUN
ijtc-1018	19	11	in	in	ADP
ijtc-1018	19	12	indonesian	indonesian	ADJ
ijtc-1018	19	13	transport	transport	NOUN
ijtc-1018	19	14	and	and	CCONJ
ijtc-1018	19	15	logistics	logistic	NOUN
ijtc-1018	19	16	companies	company	NOUN
ijtc-1018	19	17	chinhayu	chinhayu	VERB
ijtc-1018	19	18	and	and	CCONJ
ijtc-1018	19	19	saiful	saiful	ADJ
ijtc-1018	19	20	115	115	NUM
ijtc-1018	19	21	|	|	ADV
ijtc-1018	19	22	ilomata	ilomata	PROPN
ijtc-1018	19	23	international	international	ADJ
ijtc-1018	19	24	journal	journal	NOUN
ijtc-1018	19	25	of	of	ADP
ijtc-1018	19	26	tax	tax	PROPN
ijtc-1018	19	27	&	&	CCONJ
ijtc-1018	19	28	accounting	accounting	PROPN
ijtc-1018	19	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	19	30	achieve	achieve	VERB
ijtc-1018	19	31	profitable	profitable	ADJ
ijtc-1018	19	32	company	company	NOUN
ijtc-1018	19	33	goals	goal	NOUN
ijtc-1018	19	34	.	.	PUNCT
ijtc-1018	20	1	in	in	ADP
ijtc-1018	20	2	order	order	NOUN
ijtc-1018	20	3	for	for	SCONJ
ijtc-1018	20	4	investment	investment	NOUN
ijtc-1018	20	5	decisions	decision	NOUN
ijtc-1018	20	6	to	to	PART
ijtc-1018	20	7	be	be	AUX
ijtc-1018	20	8	efficient	efficient	ADJ
ijtc-1018	20	9	,	,	PUNCT
ijtc-1018	20	10	companies	company	NOUN
ijtc-1018	20	11	must	must	AUX
ijtc-1018	20	12	avoid	avoid	VERB
ijtc-1018	20	13	overinvestment	overinvestment	ADJ
ijtc-1018	20	14	problems	problem	NOUN
ijtc-1018	20	15	and	and	CCONJ
ijtc-1018	20	16	underinvestment	underinvestment	ADJ
ijtc-1018	20	17	problems	problem	NOUN
ijtc-1018	20	18	.	.	PUNCT
ijtc-1018	21	1	based	base	VERB
ijtc-1018	21	2	(	(	PUNCT
ijtc-1018	21	3	perdana	perdana	PROPN
ijtc-1018	21	4	,	,	PUNCT
ijtc-1018	21	5	2019a	2019a	NUM
ijtc-1018	21	6	)	)	PUNCT
ijtc-1018	21	7	found	find	VERB
ijtc-1018	21	8	that	that	SCONJ
ijtc-1018	21	9	under	under	ADP
ijtc-1018	21	10	or	or	CCONJ
ijtc-1018	21	11	over	over	ADP
ijtc-1018	21	12	-	-	PUNCT
ijtc-1018	21	13	investment	investment	NOUN
ijtc-1018	21	14	conditions	condition	NOUN
ijtc-1018	21	15	are	be	AUX
ijtc-1018	21	16	indicators	indicator	NOUN
ijtc-1018	21	17	of	of	ADP
ijtc-1018	21	18	investment	investment	NOUN
ijtc-1018	21	19	inefficiencies	inefficiency	NOUN
ijtc-1018	21	20	by	by	ADP
ijtc-1018	21	21	companies	company	NOUN
ijtc-1018	21	22	.	.	PUNCT
ijtc-1018	22	1	the	the	DET
ijtc-1018	22	2	occurrence	occurrence	NOUN
ijtc-1018	22	3	of	of	ADP
ijtc-1018	22	4	overinvestment	overinvestment	ADJ
ijtc-1018	22	5	conditions	condition	NOUN
ijtc-1018	22	6	,	,	PUNCT
ijtc-1018	22	7	if	if	SCONJ
ijtc-1018	22	8	the	the	DET
ijtc-1018	22	9	company	company	NOUN
ijtc-1018	22	10	invests	invest	VERB
ijtc-1018	22	11	excessively	excessively	ADV
ijtc-1018	22	12	or	or	CCONJ
ijtc-1018	22	13	in	in	ADP
ijtc-1018	22	14	other	other	ADJ
ijtc-1018	22	15	words	word	NOUN
ijtc-1018	22	16	exceeds	exceed	VERB
ijtc-1018	22	17	the	the	DET
ijtc-1018	22	18	predetermined	predetermine	VERB
ijtc-1018	22	19	target	target	NOUN
ijtc-1018	22	20	,	,	PUNCT
ijtc-1018	22	21	while	while	SCONJ
ijtc-1018	22	22	underinvestment	underinvestment	ADJ
ijtc-1018	22	23	occurs	occur	VERB
ijtc-1018	22	24	when	when	SCONJ
ijtc-1018	22	25	the	the	DET
ijtc-1018	22	26	company	company	NOUN
ijtc-1018	22	27	knows	know	VERB
ijtc-1018	22	28	that	that	SCONJ
ijtc-1018	22	29	a	a	DET
ijtc-1018	22	30	project	project	NOUN
ijtc-1018	22	31	is	be	AUX
ijtc-1018	22	32	profitable	profitable	ADJ
ijtc-1018	22	33	but	but	CCONJ
ijtc-1018	22	34	chooses	choose	VERB
ijtc-1018	22	35	not	not	PART
ijtc-1018	22	36	to	to	PART
ijtc-1018	22	37	carry	carry	VERB
ijtc-1018	22	38	it	it	PRON
ijtc-1018	22	39	out	out	ADP
ijtc-1018	22	40	(	(	PUNCT
ijtc-1018	22	41	andika	andika	X
ijtc-1018	22	42	,	,	PUNCT
ijtc-1018	22	43	2019	2019	NUM
ijtc-1018	22	44	)	)	PUNCT
ijtc-1018	22	45	.	.	PUNCT
ijtc-1018	23	1	based	base	VERB
ijtc-1018	23	2	on	on	ADP
ijtc-1018	23	3	the	the	DET
ijtc-1018	23	4	conducted	conduct	VERB
ijtc-1018	23	5	research	research	NOUN
ijtc-1018	23	6	(	(	PUNCT
ijtc-1018	23	7	perdana	perdana	PROPN
ijtc-1018	23	8	,	,	PUNCT
ijtc-1018	23	9	2019b	2019b	NUM
ijtc-1018	23	10	)	)	PUNCT
ijtc-1018	23	11	,	,	PUNCT
ijtc-1018	23	12	the	the	DET
ijtc-1018	23	13	obtained	obtain	VERB
ijtc-1018	23	14	results	result	NOUN
ijtc-1018	23	15	are	be	AUX
ijtc-1018	23	16	described	describe	VERB
ijtc-1018	23	17	in	in	ADP
ijtc-1018	23	18	the	the	DET
ijtc-1018	23	19	following	follow	VERB
ijtc-1018	23	20	table	table	NOUN
ijtc-1018	23	21	:	:	PUNCT
ijtc-1018	23	22	company	company	NOUN
ijtc-1018	23	23	sector	sector	NOUN
ijtc-1018	23	24	years	year	NOUN
ijtc-1018	23	25	results	result	VERB
ijtc-1018	23	26	remarks	remark	VERB
ijtc-1018	23	27	infrastructure	infrastructure	NOUN
ijtc-1018	23	28	,	,	PUNCT
ijtc-1018	23	29	utilities	utility	NOUN
ijtc-1018	23	30	,	,	PUNCT
ijtc-1018	23	31	and	and	CCONJ
ijtc-1018	23	32	transport	transport	NOUN
ijtc-1018	23	33	2014	2014	NUM
ijtc-1018	23	34	-	-	SYM
ijtc-1018	23	35	2018	2018	NUM
ijtc-1018	23	36	64	64	NUM
ijtc-1018	23	37	%	%	NOUN
ijtc-1018	23	38	underinvestment	underinvestment	ADJ
ijtc-1018	23	39	infrastructure	infrastructure	NOUN
ijtc-1018	23	40	,	,	PUNCT
ijtc-1018	23	41	utilities	utility	NOUN
ijtc-1018	23	42	,	,	PUNCT
ijtc-1018	23	43	and	and	CCONJ
ijtc-1018	23	44	transport	transport	NOUN
ijtc-1018	23	45	2014	2014	NUM
ijtc-1018	23	46	-	-	SYM
ijtc-1018	23	47	2018	2018	NUM
ijtc-1018	23	48	31	31	NUM
ijtc-1018	23	49	%	%	NOUN
ijtc-1018	23	50	overinvestment	overinvestment	NOUN
ijtc-1018	23	51	the	the	DET
ijtc-1018	23	52	table	table	NOUN
ijtc-1018	23	53	indicates	indicate	VERB
ijtc-1018	23	54	the	the	DET
ijtc-1018	23	55	ongoing	ongoing	ADJ
ijtc-1018	23	56	presence	presence	NOUN
ijtc-1018	23	57	of	of	ADP
ijtc-1018	23	58	investment	investment	NOUN
ijtc-1018	23	59	inefficiency	inefficiency	NOUN
ijtc-1018	23	60	problems	problem	NOUN
ijtc-1018	23	61	(	(	PUNCT
ijtc-1018	23	62	underinvestment	underinvestment	ADJ
ijtc-1018	23	63	and	and	CCONJ
ijtc-1018	23	64	overinvestment	overinvestment	ADJ
ijtc-1018	23	65	)	)	PUNCT
ijtc-1018	23	66	in	in	ADP
ijtc-1018	23	67	companies	company	NOUN
ijtc-1018	23	68	,	,	PUNCT
ijtc-1018	23	69	specifically	specifically	ADV
ijtc-1018	23	70	within	within	ADP
ijtc-1018	23	71	the	the	DET
ijtc-1018	23	72	transportation	transportation	NOUN
ijtc-1018	23	73	sector	sector	NOUN
ijtc-1018	23	74	.	.	PUNCT
ijtc-1018	24	1	hence	hence	ADV
ijtc-1018	24	2	,	,	PUNCT
ijtc-1018	24	3	there	there	PRON
ijtc-1018	24	4	is	be	VERB
ijtc-1018	24	5	a	a	DET
ijtc-1018	24	6	need	need	NOUN
ijtc-1018	24	7	for	for	SCONJ
ijtc-1018	24	8	this	this	DET
ijtc-1018	24	9	study	study	NOUN
ijtc-1018	24	10	to	to	PART
ijtc-1018	24	11	further	far	ADV
ijtc-1018	24	12	investigate	investigate	VERB
ijtc-1018	24	13	the	the	DET
ijtc-1018	24	14	factors	factor	NOUN
ijtc-1018	24	15	that	that	PRON
ijtc-1018	24	16	impact	impact	VERB
ijtc-1018	24	17	management	management	NOUN
ijtc-1018	24	18	's	's	PART
ijtc-1018	24	19	investment	investment	NOUN
ijtc-1018	24	20	decisions	decision	NOUN
ijtc-1018	24	21	.	.	PUNCT
ijtc-1018	25	1	the	the	DET
ijtc-1018	25	2	condition	condition	NOUN
ijtc-1018	25	3	of	of	ADP
ijtc-1018	25	4	under	under	ADP
ijtc-1018	25	5	and	and	CCONJ
ijtc-1018	25	6	overinvestment	overinvestment	ADJ
ijtc-1018	25	7	is	be	AUX
ijtc-1018	25	8	very	very	ADV
ijtc-1018	25	9	dependent	dependent	ADJ
ijtc-1018	25	10	on	on	ADP
ijtc-1018	25	11	the	the	DET
ijtc-1018	25	12	quality	quality	NOUN
ijtc-1018	25	13	of	of	ADP
ijtc-1018	25	14	information	information	NOUN
ijtc-1018	25	15	used	use	VERB
ijtc-1018	25	16	in	in	ADP
ijtc-1018	25	17	deciding	decide	VERB
ijtc-1018	25	18	on	on	ADP
ijtc-1018	25	19	investment	investment	NOUN
ijtc-1018	25	20	.	.	PUNCT
ijtc-1018	26	1	one	one	NUM
ijtc-1018	26	2	of	of	ADP
ijtc-1018	26	3	the	the	DET
ijtc-1018	26	4	bases	basis	NOUN
ijtc-1018	26	5	for	for	ADP
ijtc-1018	26	6	making	make	VERB
ijtc-1018	26	7	investment	investment	NOUN
ijtc-1018	26	8	decisions	decision	NOUN
ijtc-1018	26	9	comes	come	VERB
ijtc-1018	26	10	from	from	ADP
ijtc-1018	26	11	financial	financial	ADJ
ijtc-1018	26	12	statement	statement	NOUN
ijtc-1018	26	13	information	information	NOUN
ijtc-1018	26	14	,	,	PUNCT
ijtc-1018	26	15	which	which	PRON
ijtc-1018	26	16	is	be	AUX
ijtc-1018	26	17	available	available	ADJ
ijtc-1018	26	18	in	in	ADP
ijtc-1018	26	19	financial	financial	ADJ
ijtc-1018	26	20	reporting	reporting	NOUN
ijtc-1018	26	21	.	.	PUNCT
ijtc-1018	27	1	when	when	SCONJ
ijtc-1018	27	2	the	the	DET
ijtc-1018	27	3	information	information	NOUN
ijtc-1018	27	4	used	use	VERB
ijtc-1018	27	5	turns	turn	VERB
ijtc-1018	27	6	out	out	ADP
ijtc-1018	27	7	to	to	PART
ijtc-1018	27	8	have	have	VERB
ijtc-1018	27	9	weaknesses	weakness	NOUN
ijtc-1018	27	10	,	,	PUNCT
ijtc-1018	27	11	the	the	DET
ijtc-1018	27	12	decisions	decision	NOUN
ijtc-1018	27	13	made	make	VERB
ijtc-1018	27	14	will	will	AUX
ijtc-1018	27	15	not	not	PART
ijtc-1018	27	16	be	be	AUX
ijtc-1018	27	17	appropriate	appropriate	ADJ
ijtc-1018	27	18	,	,	PUNCT
ijtc-1018	27	19	it	it	PRON
ijtc-1018	27	20	can	can	AUX
ijtc-1018	27	21	have	have	VERB
ijtc-1018	27	22	an	an	DET
ijtc-1018	27	23	impact	impact	NOUN
ijtc-1018	27	24	on	on	ADP
ijtc-1018	27	25	inefficient	inefficient	ADJ
ijtc-1018	27	26	investment	investment	NOUN
ijtc-1018	27	27	decision	decision	NOUN
ijtc-1018	27	28	making	make	VERB
ijtc-1018	27	29	.	.	PUNCT
ijtc-1018	28	1	(	(	PUNCT
ijtc-1018	28	2	bzeouich	bzeouich	X
ijtc-1018	28	3	et	et	PROPN
ijtc-1018	28	4	al	al	PROPN
ijtc-1018	28	5	.	.	PROPN
ijtc-1018	28	6	,	,	PUNCT
ijtc-1018	28	7	2019	2019	NUM
ijtc-1018	28	8	)	)	PUNCT
ijtc-1018	28	9	found	find	VERB
ijtc-1018	28	10	a	a	DET
ijtc-1018	28	11	positive	positive	ADJ
ijtc-1018	28	12	influence	influence	NOUN
ijtc-1018	28	13	between	between	ADP
ijtc-1018	28	14	the	the	DET
ijtc-1018	28	15	quality	quality	NOUN
ijtc-1018	28	16	of	of	ADP
ijtc-1018	28	17	financial	financial	ADJ
ijtc-1018	28	18	reporting	reporting	NOUN
ijtc-1018	28	19	on	on	ADP
ijtc-1018	28	20	investment	investment	NOUN
ijtc-1018	28	21	efficiency	efficiency	NOUN
ijtc-1018	28	22	.	.	PUNCT
ijtc-1018	29	1	(	(	PUNCT
ijtc-1018	29	2	firmansyah	firmansyah	NOUN
ijtc-1018	29	3	et	et	PROPN
ijtc-1018	29	4	al	al	PROPN
ijtc-1018	29	5	.	.	PROPN
ijtc-1018	29	6	,	,	PUNCT
ijtc-1018	29	7	2022	2022	NUM
ijtc-1018	29	8	)	)	PUNCT
ijtc-1018	29	9	found	find	VERB
ijtc-1018	29	10	that	that	SCONJ
ijtc-1018	29	11	the	the	DET
ijtc-1018	29	12	quality	quality	NOUN
ijtc-1018	29	13	of	of	ADP
ijtc-1018	29	14	financial	financial	ADJ
ijtc-1018	29	15	reporting	reporting	NOUN
ijtc-1018	29	16	negatively	negatively	ADV
ijtc-1018	29	17	affects	affect	VERB
ijtc-1018	29	18	investment	investment	NOUN
ijtc-1018	29	19	efficiency	efficiency	NOUN
ijtc-1018	29	20	.	.	PUNCT
ijtc-1018	30	1	meanwhile	meanwhile	ADV
ijtc-1018	30	2	(	(	PUNCT
ijtc-1018	30	3	biddle	biddle	NOUN
ijtc-1018	30	4	,	,	PUNCT
ijtc-1018	30	5	2009a	2009a	NUM
ijtc-1018	30	6	)	)	PUNCT
ijtc-1018	30	7	states	state	VERB
ijtc-1018	30	8	that	that	SCONJ
ijtc-1018	30	9	the	the	DET
ijtc-1018	30	10	quality	quality	NOUN
ijtc-1018	30	11	of	of	ADP
ijtc-1018	30	12	financial	financial	ADJ
ijtc-1018	30	13	reporting	reporting	NOUN
ijtc-1018	30	14	has	have	VERB
ijtc-1018	30	15	a	a	DET
ijtc-1018	30	16	negative	negative	ADJ
ijtc-1018	30	17	impact	impact	NOUN
ijtc-1018	30	18	on	on	ADP
ijtc-1018	30	19	one	one	NUM
ijtc-1018	30	20	condition	condition	NOUN
ijtc-1018	30	21	of	of	ADP
ijtc-1018	30	22	less	less	ADJ
ijtc-1018	30	23	or	or	CCONJ
ijtc-1018	30	24	more	more	ADJ
ijtc-1018	30	25	an	an	DET
ijtc-1018	30	26	investment	investment	NOUN
ijtc-1018	30	27	.	.	PUNCT
ijtc-1018	31	1	and	and	CCONJ
ijtc-1018	31	2	(	(	PUNCT
ijtc-1018	31	3	houcine	houcine	NOUN
ijtc-1018	31	4	,	,	PUNCT
ijtc-1018	31	5	2017	2017	NUM
ijtc-1018	31	6	)	)	PUNCT
ijtc-1018	31	7	found	find	VERB
ijtc-1018	31	8	a	a	DET
ijtc-1018	31	9	negative	negative	ADJ
ijtc-1018	31	10	relationship	relationship	NOUN
ijtc-1018	31	11	between	between	ADP
ijtc-1018	31	12	the	the	DET
ijtc-1018	31	13	quality	quality	NOUN
ijtc-1018	31	14	of	of	ADP
ijtc-1018	31	15	financial	financial	ADJ
ijtc-1018	31	16	reporting	reporting	NOUN
ijtc-1018	31	17	to	to	ADP
ijtc-1018	31	18	underinvestment	underinvestment	NOUN
ijtc-1018	31	19	but	but	CCONJ
ijtc-1018	31	20	did	do	AUX
ijtc-1018	31	21	not	not	PART
ijtc-1018	31	22	affect	affect	VERB
ijtc-1018	31	23	overinvestment	overinvestment	ADJ
ijtc-1018	31	24	.	.	PUNCT
ijtc-1018	32	1	investment	investment	NOUN
ijtc-1018	32	2	efficiency	efficiency	NOUN
ijtc-1018	32	3	also	also	ADV
ijtc-1018	32	4	depends	depend	VERB
ijtc-1018	32	5	on	on	ADP
ijtc-1018	32	6	the	the	DET
ijtc-1018	32	7	quality	quality	NOUN
ijtc-1018	32	8	of	of	ADP
ijtc-1018	32	9	the	the	DET
ijtc-1018	32	10	audit	audit	NOUN
ijtc-1018	32	11	,	,	PUNCT
ijtc-1018	32	12	a	a	DET
ijtc-1018	32	13	quality	quality	NOUN
ijtc-1018	32	14	audit	audit	NOUN
ijtc-1018	32	15	can	can	AUX
ijtc-1018	32	16	ensure	ensure	VERB
ijtc-1018	32	17	that	that	SCONJ
ijtc-1018	32	18	important	important	ADJ
ijtc-1018	32	19	and	and	CCONJ
ijtc-1018	32	20	relevant	relevant	ADJ
ijtc-1018	32	21	information	information	NOUN
ijtc-1018	32	22	has	have	AUX
ijtc-1018	32	23	been	be	AUX
ijtc-1018	32	24	disclosed	disclose	VERB
ijtc-1018	32	25	in	in	ADP
ijtc-1018	32	26	the	the	DET
ijtc-1018	32	27	financial	financial	ADJ
ijtc-1018	32	28	reporting	reporting	NOUN
ijtc-1018	32	29	.	.	PUNCT
ijtc-1018	33	1	this	this	PRON
ijtc-1018	33	2	can	can	AUX
ijtc-1018	33	3	help	help	VERB
ijtc-1018	33	4	companies	company	NOUN
ijtc-1018	33	5	make	make	VERB
ijtc-1018	33	6	efficient	efficient	ADJ
ijtc-1018	33	7	investment	investment	NOUN
ijtc-1018	33	8	decisions	decision	NOUN
ijtc-1018	33	9	based	base	VERB
ijtc-1018	33	10	on	on	ADP
ijtc-1018	33	11	the	the	DET
ijtc-1018	33	12	information	information	NOUN
ijtc-1018	33	13	available	available	ADJ
ijtc-1018	33	14	in	in	ADP
ijtc-1018	33	15	the	the	DET
ijtc-1018	33	16	financial	financial	ADJ
ijtc-1018	33	17	reporting	reporting	NOUN
ijtc-1018	33	18	.	.	PUNCT
ijtc-1018	34	1	according	accord	VERB
ijtc-1018	34	2	to	to	ADP
ijtc-1018	34	3	(	(	PUNCT
ijtc-1018	34	4	boubaker	boubaker	NOUN
ijtc-1018	34	5	et	et	PROPN
ijtc-1018	34	6	al	al	PROPN
ijtc-1018	34	7	.	.	PROPN
ijtc-1018	34	8	,	,	PUNCT
ijtc-1018	34	9	2018	2018	NUM
ijtc-1018	34	10	)	)	PUNCT
ijtc-1018	34	11	and	and	CCONJ
ijtc-1018	34	12	(	(	PUNCT
ijtc-1018	34	13	shahzad	shahzad	PROPN
ijtc-1018	34	14	et	et	PROPN
ijtc-1018	34	15	al	al	PROPN
ijtc-1018	34	16	.	.	PROPN
ijtc-1018	34	17	,	,	PUNCT
ijtc-1018	34	18	2019	2019	NUM
ijtc-1018	34	19	)	)	PUNCT
ijtc-1018	34	20	audit	audit	NOUN
ijtc-1018	34	21	quality	quality	NOUN
ijtc-1018	34	22	is	be	AUX
ijtc-1018	34	23	positively	positively	ADV
ijtc-1018	34	24	related	relate	VERB
ijtc-1018	34	25	to	to	ADP
ijtc-1018	34	26	investment	investment	NOUN
ijtc-1018	34	27	efficiency	efficiency	NOUN
ijtc-1018	34	28	.	.	PUNCT
ijtc-1018	35	1	however	however	ADV
ijtc-1018	35	2	,	,	PUNCT
ijtc-1018	35	3	research	research	NOUN
ijtc-1018	35	4	from	from	ADP
ijtc-1018	35	5	(	(	PUNCT
ijtc-1018	35	6	andriani	andriani	PROPN
ijtc-1018	35	7	et	et	PROPN
ijtc-1018	35	8	al	al	PROPN
ijtc-1018	35	9	.	.	PROPN
ijtc-1018	35	10	,	,	PUNCT
ijtc-1018	35	11	2020	2020	NUM
ijtc-1018	35	12	)	)	PUNCT
ijtc-1018	35	13	found	find	VERB
ijtc-1018	35	14	that	that	SCONJ
ijtc-1018	35	15	audit	audit	NOUN
ijtc-1018	35	16	quality	quality	NOUN
ijtc-1018	35	17	has	have	VERB
ijtc-1018	35	18	no	no	DET
ijtc-1018	35	19	effect	effect	NOUN
ijtc-1018	35	20	on	on	ADP
ijtc-1018	35	21	financial	financial	ADJ
ijtc-1018	35	22	reporting	reporting	NOUN
ijtc-1018	35	23	.	.	PUNCT
ijtc-1018	36	1	and	and	CCONJ
ijtc-1018	36	2	(	(	PUNCT
ijtc-1018	36	3	siregar	siregar	NOUN
ijtc-1018	36	4	&	&	CCONJ
ijtc-1018	36	5	nuryanah	nuryanah	PROPN
ijtc-1018	36	6	,	,	PUNCT
ijtc-1018	36	7	2019	2019	NUM
ijtc-1018	36	8	)	)	PUNCT
ijtc-1018	36	9	found	find	VERB
ijtc-1018	36	10	that	that	SCONJ
ijtc-1018	36	11	audit	audit	NOUN
ijtc-1018	36	12	quality	quality	NOUN
ijtc-1018	36	13	has	have	VERB
ijtc-1018	36	14	no	no	DET
ijtc-1018	36	15	effect	effect	NOUN
ijtc-1018	36	16	on	on	ADP
ijtc-1018	36	17	investment	investment	NOUN
ijtc-1018	36	18	efficiency	efficiency	NOUN
ijtc-1018	36	19	.	.	PUNCT
ijtc-1018	37	1	based	base	VERB
ijtc-1018	37	2	on	on	ADP
ijtc-1018	37	3	the	the	DET
ijtc-1018	37	4	discussion	discussion	NOUN
ijtc-1018	37	5	above	above	ADP
ijtc-1018	37	6	,	,	PUNCT
ijtc-1018	37	7	indications	indication	NOUN
ijtc-1018	37	8	were	be	AUX
ijtc-1018	37	9	found	find	VERB
ijtc-1018	37	10	that	that	SCONJ
ijtc-1018	37	11	the	the	DET
ijtc-1018	37	12	quality	quality	NOUN
ijtc-1018	37	13	of	of	ADP
ijtc-1018	37	14	financial	financial	ADJ
ijtc-1018	37	15	reporting	reporting	NOUN
ijtc-1018	37	16	and	and	CCONJ
ijtc-1018	37	17	audit	audit	NOUN
ijtc-1018	37	18	quality	quality	NOUN
ijtc-1018	37	19	affect	affect	VERB
ijtc-1018	37	20	investment	investment	NOUN
ijtc-1018	37	21	efficiency	efficiency	NOUN
ijtc-1018	37	22	decisions	decision	NOUN
ijtc-1018	37	23	,	,	PUNCT
ijtc-1018	37	24	but	but	CCONJ
ijtc-1018	37	25	the	the	DET
ijtc-1018	37	26	results	result	NOUN
ijtc-1018	37	27	of	of	ADP
ijtc-1018	37	28	the	the	DET
ijtc-1018	37	29	research	research	NOUN
ijtc-1018	37	30	are	be	AUX
ijtc-1018	37	31	still	still	ADV
ijtc-1018	37	32	inconclusive	inconclusive	ADJ
ijtc-1018	37	33	.	.	PUNCT
ijtc-1018	38	1	based	base	VERB
ijtc-1018	38	2	on	on	ADP
ijtc-1018	38	3	the	the	DET
ijtc-1018	38	4	results	result	NOUN
ijtc-1018	38	5	that	that	PRON
ijtc-1018	38	6	can	can	AUX
ijtc-1018	38	7	not	not	PART
ijtc-1018	38	8	be	be	AUX
ijtc-1018	38	9	concluded	conclude	VERB
ijtc-1018	38	10	above	above	ADP
ijtc-1018	38	11	,	,	PUNCT
ijtc-1018	38	12	this	this	DET
ijtc-1018	38	13	research	research	NOUN
ijtc-1018	38	14	will	will	AUX
ijtc-1018	38	15	be	be	AUX
ijtc-1018	38	16	conducted	conduct	VERB
ijtc-1018	38	17	again	again	ADV
ijtc-1018	38	18	to	to	PART
ijtc-1018	38	19	determine	determine	VERB
ijtc-1018	38	20	the	the	DET
ijtc-1018	38	21	relationship	relationship	NOUN
ijtc-1018	38	22	between	between	ADP
ijtc-1018	38	23	the	the	DET
ijtc-1018	38	24	quality	quality	NOUN
ijtc-1018	38	25	of	of	ADP
ijtc-1018	38	26	financial	financial	ADJ
ijtc-1018	38	27	reporting	reporting	NOUN
ijtc-1018	38	28	and	and	CCONJ
ijtc-1018	38	29	audit	audit	NOUN
ijtc-1018	38	30	quality	quality	NOUN
ijtc-1018	38	31	on	on	ADP
ijtc-1018	38	32	investment	investment	NOUN
ijtc-1018	38	33	efficiency	efficiency	NOUN
ijtc-1018	38	34	.	.	PUNCT
ijtc-1018	39	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	39	2	financial	financial	ADJ
ijtc-1018	39	3	reporting	reporting	NOUN
ijtc-1018	39	4	and	and	CCONJ
ijtc-1018	39	5	audit	audit	VERB
ijtc-1018	39	6	quality	quality	NOUN
ijtc-1018	39	7	impact	impact	NOUN
ijtc-1018	39	8	on	on	ADP
ijtc-1018	39	9	investment	investment	NOUN
ijtc-1018	39	10	efficiency	efficiency	NOUN
ijtc-1018	39	11	in	in	ADP
ijtc-1018	39	12	indonesian	indonesian	ADJ
ijtc-1018	39	13	transport	transport	NOUN
ijtc-1018	39	14	and	and	CCONJ
ijtc-1018	39	15	logistics	logistic	NOUN
ijtc-1018	39	16	companies	company	NOUN
ijtc-1018	39	17	chinhayu	chinhayu	VERB
ijtc-1018	39	18	and	and	CCONJ
ijtc-1018	39	19	saiful	saiful	ADJ
ijtc-1018	39	20	116	116	NUM
ijtc-1018	40	1	|	|	CCONJ
ijtc-1018	40	2	ilomata	ilomata	PROPN
ijtc-1018	40	3	international	international	ADJ
ijtc-1018	40	4	journal	journal	NOUN
ijtc-1018	40	5	of	of	ADP
ijtc-1018	40	6	tax	tax	PROPN
ijtc-1018	40	7	&	&	CCONJ
ijtc-1018	40	8	accounting	accounting	PROPN
ijtc-1018	40	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	40	10	agency	agency	NOUN
ijtc-1018	40	11	theory	theory	NOUN
ijtc-1018	40	12	proposed	propose	VERB
ijtc-1018	40	13	by	by	ADP
ijtc-1018	40	14	(	(	PUNCT
ijtc-1018	40	15	jensen	jensen	PROPN
ijtc-1018	40	16	&	&	CCONJ
ijtc-1018	40	17	meckling	meckling	PROPN
ijtc-1018	40	18	,	,	PUNCT
ijtc-1018	40	19	1976	1976	NUM
ijtc-1018	40	20	)	)	PUNCT
ijtc-1018	40	21	known	know	VERB
ijtc-1018	40	22	as	as	ADP
ijtc-1018	40	23	agency	agency	NOUN
ijtc-1018	40	24	theory	theory	NOUN
ijtc-1018	40	25	,	,	PUNCT
ijtc-1018	40	26	is	be	AUX
ijtc-1018	40	27	a	a	DET
ijtc-1018	40	28	theoretical	theoretical	ADJ
ijtc-1018	40	29	foundation	foundation	NOUN
ijtc-1018	40	30	in	in	ADP
ijtc-1018	40	31	the	the	DET
ijtc-1018	40	32	field	field	NOUN
ijtc-1018	40	33	of	of	ADP
ijtc-1018	40	34	economics	economic	NOUN
ijtc-1018	40	35	and	and	CCONJ
ijtc-1018	40	36	management	management	NOUN
ijtc-1018	40	37	that	that	PRON
ijtc-1018	40	38	focuses	focus	VERB
ijtc-1018	40	39	on	on	ADP
ijtc-1018	40	40	the	the	DET
ijtc-1018	40	41	research	research	NOUN
ijtc-1018	40	42	of	of	ADP
ijtc-1018	40	43	the	the	DET
ijtc-1018	40	44	relationship	relationship	NOUN
ijtc-1018	40	45	between	between	ADP
ijtc-1018	40	46	owners	owner	NOUN
ijtc-1018	40	47	(	(	PUNCT
ijtc-1018	40	48	principals	principal	NOUN
ijtc-1018	40	49	)	)	PUNCT
ijtc-1018	40	50	and	and	CCONJ
ijtc-1018	40	51	agents	agent	NOUN
ijtc-1018	40	52	(	(	PUNCT
ijtc-1018	40	53	management	management	NOUN
ijtc-1018	40	54	or	or	CCONJ
ijtc-1018	40	55	executives	executive	NOUN
ijtc-1018	40	56	)	)	PUNCT
ijtc-1018	40	57	in	in	ADP
ijtc-1018	40	58	companies	company	NOUN
ijtc-1018	40	59	.	.	PUNCT
ijtc-1018	41	1	this	this	DET
ijtc-1018	41	2	theory	theory	NOUN
ijtc-1018	41	3	addresses	address	VERB
ijtc-1018	41	4	the	the	DET
ijtc-1018	41	5	agency	agency	NOUN
ijtc-1018	41	6	conflict	conflict	NOUN
ijtc-1018	41	7	that	that	PRON
ijtc-1018	41	8	arises	arise	VERB
ijtc-1018	41	9	between	between	ADP
ijtc-1018	41	10	the	the	DET
ijtc-1018	41	11	owner	owner	NOUN
ijtc-1018	41	12	and	and	CCONJ
ijtc-1018	41	13	the	the	DET
ijtc-1018	41	14	agent	agent	NOUN
ijtc-1018	41	15	.	.	PUNCT
ijtc-1018	42	1	the	the	DET
ijtc-1018	42	2	presence	presence	NOUN
ijtc-1018	42	3	of	of	ADP
ijtc-1018	42	4	agency	agency	NOUN
ijtc-1018	42	5	conflicts	conflict	NOUN
ijtc-1018	42	6	leads	lead	VERB
ijtc-1018	42	7	to	to	ADP
ijtc-1018	42	8	inequality	inequality	NOUN
ijtc-1018	42	9	of	of	ADP
ijtc-1018	42	10	information	information	NOUN
ijtc-1018	42	11	received	receive	VERB
ijtc-1018	42	12	by	by	ADP
ijtc-1018	42	13	owners	owner	NOUN
ijtc-1018	42	14	and	and	CCONJ
ijtc-1018	42	15	managers	manager	NOUN
ijtc-1018	42	16	(	(	PUNCT
ijtc-1018	42	17	information	information	NOUN
ijtc-1018	42	18	asymmetry	asymmetry	NOUN
ijtc-1018	42	19	)	)	PUNCT
ijtc-1018	42	20	.	.	PUNCT
ijtc-1018	43	1	information	information	NOUN
ijtc-1018	43	2	asymmetry	asymmetry	NOUN
ijtc-1018	43	3	causes	cause	VERB
ijtc-1018	43	4	an	an	DET
ijtc-1018	43	5	inequality	inequality	NOUN
ijtc-1018	43	6	of	of	ADP
ijtc-1018	43	7	information	information	NOUN
ijtc-1018	43	8	received	receive	VERB
ijtc-1018	43	9	by	by	ADP
ijtc-1018	43	10	managers	manager	NOUN
ijtc-1018	43	11	and	and	CCONJ
ijtc-1018	43	12	shareholders	shareholder	NOUN
ijtc-1018	43	13	,	,	PUNCT
ijtc-1018	43	14	this	this	PRON
ijtc-1018	43	15	can	can	AUX
ijtc-1018	43	16	have	have	VERB
ijtc-1018	43	17	an	an	DET
ijtc-1018	43	18	impact	impact	NOUN
ijtc-1018	43	19	on	on	ADP
ijtc-1018	43	20	investment	investment	NOUN
ijtc-1018	43	21	decision	decision	NOUN
ijtc-1018	43	22	making	making	NOUN
ijtc-1018	43	23	,	,	PUNCT
ijtc-1018	43	24	can	can	AUX
ijtc-1018	43	25	make	make	VERB
ijtc-1018	43	26	investment	investment	NOUN
ijtc-1018	43	27	decisions	decision	NOUN
ijtc-1018	43	28	inefficient	inefficient	ADJ
ijtc-1018	43	29	and	and	CCONJ
ijtc-1018	43	30	make	make	VERB
ijtc-1018	43	31	company	company	NOUN
ijtc-1018	43	32	goals	goal	NOUN
ijtc-1018	43	33	unattainable	unattainable	ADJ
ijtc-1018	43	34	(	(	PUNCT
ijtc-1018	43	35	sari	sari	PROPN
ijtc-1018	43	36	&	&	CCONJ
ijtc-1018	43	37	;	;	PUNCT
ijtc-1018	43	38	suaryana	suaryana	NOUN
ijtc-1018	43	39	,	,	PUNCT
ijtc-1018	43	40	2014	2014	NUM
ijtc-1018	43	41	)	)	PUNCT
ijtc-1018	43	42	.	.	PUNCT
ijtc-1018	44	1	investment	investment	NOUN
ijtc-1018	44	2	efficiency	efficiency	NOUN
ijtc-1018	44	3	investment	investment	NOUN
ijtc-1018	44	4	efficiency	efficiency	NOUN
ijtc-1018	44	5	is	be	AUX
ijtc-1018	44	6	an	an	DET
ijtc-1018	44	7	investment	investment	NOUN
ijtc-1018	44	8	activity	activity	NOUN
ijtc-1018	44	9	where	where	SCONJ
ijtc-1018	44	10	the	the	DET
ijtc-1018	44	11	investment	investment	NOUN
ijtc-1018	44	12	made	make	VERB
ijtc-1018	44	13	is	be	AUX
ijtc-1018	44	14	in	in	ADP
ijtc-1018	44	15	accordance	accordance	NOUN
ijtc-1018	44	16	with	with	ADP
ijtc-1018	44	17	the	the	DET
ijtc-1018	44	18	company	company	NOUN
ijtc-1018	44	19	's	's	PART
ijtc-1018	44	20	expectations	expectation	NOUN
ijtc-1018	44	21	.	.	PUNCT
ijtc-1018	45	1	an	an	DET
ijtc-1018	45	2	investment	investment	NOUN
ijtc-1018	45	3	can	can	AUX
ijtc-1018	45	4	be	be	AUX
ijtc-1018	45	5	said	say	VERB
ijtc-1018	45	6	to	to	PART
ijtc-1018	45	7	be	be	AUX
ijtc-1018	45	8	efficient	efficient	ADJ
ijtc-1018	45	9	if	if	SCONJ
ijtc-1018	45	10	the	the	DET
ijtc-1018	45	11	level	level	NOUN
ijtc-1018	45	12	of	of	ADP
ijtc-1018	45	13	investment	investment	NOUN
ijtc-1018	45	14	expected	expect	VERB
ijtc-1018	45	15	by	by	ADP
ijtc-1018	45	16	the	the	DET
ijtc-1018	45	17	company	company	NOUN
ijtc-1018	45	18	does	do	AUX
ijtc-1018	45	19	not	not	PART
ijtc-1018	45	20	experience	experience	VERB
ijtc-1018	45	21	a	a	DET
ijtc-1018	45	22	deviation	deviation	NOUN
ijtc-1018	45	23	.	.	PUNCT
ijtc-1018	46	1	in	in	ADP
ijtc-1018	46	2	the	the	DET
ijtc-1018	46	3	sense	sense	NOUN
ijtc-1018	46	4	that	that	SCONJ
ijtc-1018	46	5	the	the	DET
ijtc-1018	46	6	investment	investment	NOUN
ijtc-1018	46	7	made	make	VERB
ijtc-1018	46	8	by	by	ADP
ijtc-1018	46	9	the	the	DET
ijtc-1018	46	10	company	company	NOUN
ijtc-1018	46	11	is	be	AUX
ijtc-1018	46	12	neither	neither	CCONJ
ijtc-1018	46	13	over	over	ADP
ijtc-1018	46	14	investment	investment	NOUN
ijtc-1018	46	15	nor	nor	CCONJ
ijtc-1018	46	16	under	under	ADP
ijtc-1018	46	17	investment	investment	NOUN
ijtc-1018	46	18	(	(	PUNCT
ijtc-1018	46	19	andika	andika	X
ijtc-1018	46	20	,	,	PUNCT
ijtc-1018	46	21	2019	2019	NUM
ijtc-1018	46	22	)	)	PUNCT
ijtc-1018	46	23	.	.	PUNCT
ijtc-1018	47	1	investment	investment	NOUN
ijtc-1018	47	2	efficiency	efficiency	NOUN
ijtc-1018	47	3	refers	refer	VERB
ijtc-1018	47	4	to	to	ADP
ijtc-1018	47	5	the	the	DET
ijtc-1018	47	6	ability	ability	NOUN
ijtc-1018	47	7	of	of	ADP
ijtc-1018	47	8	a	a	DET
ijtc-1018	47	9	company	company	NOUN
ijtc-1018	47	10	or	or	CCONJ
ijtc-1018	47	11	project	project	NOUN
ijtc-1018	47	12	to	to	PART
ijtc-1018	47	13	optimally	optimally	ADV
ijtc-1018	47	14	allocate	allocate	VERB
ijtc-1018	47	15	resources	resource	NOUN
ijtc-1018	47	16	and	and	CCONJ
ijtc-1018	47	17	capital	capital	NOUN
ijtc-1018	47	18	so	so	SCONJ
ijtc-1018	47	19	as	as	SCONJ
ijtc-1018	47	20	to	to	PART
ijtc-1018	47	21	achieve	achieve	VERB
ijtc-1018	47	22	the	the	DET
ijtc-1018	47	23	desired	desire	VERB
ijtc-1018	47	24	results	result	NOUN
ijtc-1018	47	25	.	.	PUNCT
ijtc-1018	48	1	the	the	DET
ijtc-1018	48	2	process	process	NOUN
ijtc-1018	48	3	of	of	ADP
ijtc-1018	48	4	investment	investment	NOUN
ijtc-1018	48	5	efficiency	efficiency	NOUN
ijtc-1018	48	6	involves	involve	VERB
ijtc-1018	48	7	the	the	DET
ijtc-1018	48	8	selection	selection	NOUN
ijtc-1018	48	9	of	of	ADP
ijtc-1018	48	10	suitable	suitable	ADJ
ijtc-1018	48	11	projects	project	NOUN
ijtc-1018	48	12	,	,	PUNCT
ijtc-1018	48	13	efficient	efficient	ADJ
ijtc-1018	48	14	utilization	utilization	NOUN
ijtc-1018	48	15	of	of	ADP
ijtc-1018	48	16	resources	resource	NOUN
ijtc-1018	48	17	,	,	PUNCT
ijtc-1018	48	18	and	and	CCONJ
ijtc-1018	48	19	adequate	adequate	ADJ
ijtc-1018	48	20	assessment	assessment	NOUN
ijtc-1018	48	21	of	of	ADP
ijtc-1018	48	22	investment	investment	NOUN
ijtc-1018	48	23	returns	return	NOUN
ijtc-1018	48	24	.	.	PUNCT
ijtc-1018	49	1	(	(	PUNCT
ijtc-1018	49	2	biddle	biddle	NOUN
ijtc-1018	49	3	,	,	PUNCT
ijtc-1018	49	4	2009a	2009a	NUM
ijtc-1018	49	5	)	)	PUNCT
ijtc-1018	49	6	found	find	VERB
ijtc-1018	49	7	that	that	SCONJ
ijtc-1018	49	8	investment	investment	NOUN
ijtc-1018	49	9	is	be	AUX
ijtc-1018	49	10	derived	derive	VERB
ijtc-1018	49	11	from	from	ADP
ijtc-1018	49	12	the	the	DET
ijtc-1018	49	13	total	total	ADJ
ijtc-1018	49	14	investment	investment	NOUN
ijtc-1018	49	15	of	of	ADP
ijtc-1018	49	16	the	the	DET
ijtc-1018	49	17	fixed	fix	VERB
ijtc-1018	49	18	assets	asset	NOUN
ijtc-1018	49	19	of	of	ADP
ijtc-1018	49	20	the	the	DET
ijtc-1018	49	21	company	company	NOUN
ijtc-1018	49	22	minus	minus	ADP
ijtc-1018	49	23	the	the	DET
ijtc-1018	49	24	total	total	ADJ
ijtc-1018	49	25	sales	sale	NOUN
ijtc-1018	49	26	of	of	ADP
ijtc-1018	49	27	fixed	fix	VERB
ijtc-1018	49	28	assets	asset	NOUN
ijtc-1018	49	29	(	(	PUNCT
ijtc-1018	49	30	machinery	machinery	NOUN
ijtc-1018	49	31	,	,	PUNCT
ijtc-1018	49	32	equipment	equipment	NOUN
ijtc-1018	49	33	,	,	PUNCT
ijtc-1018	49	34	vehicles	vehicle	NOUN
ijtc-1018	49	35	,	,	PUNCT
ijtc-1018	49	36	land	land	NOUN
ijtc-1018	49	37	and	and	CCONJ
ijtc-1018	49	38	buildings	building	NOUN
ijtc-1018	49	39	)	)	PUNCT
ijtc-1018	49	40	and	and	CCONJ
ijtc-1018	49	41	divided	divide	VERB
ijtc-1018	49	42	by	by	ADP
ijtc-1018	49	43	the	the	DET
ijtc-1018	49	44	total	total	ADJ
ijtc-1018	49	45	assets	asset	NOUN
ijtc-1018	49	46	.	.	PUNCT
ijtc-1018	50	1	(	(	PUNCT
ijtc-1018	50	2	firawan	firawan	PROPN
ijtc-1018	50	3	&	&	CCONJ
ijtc-1018	50	4	dewayanto	dewayanto	PROPN
ijtc-1018	50	5	,	,	PUNCT
ijtc-1018	50	6	2021a	2021a	NUM
ijtc-1018	50	7	)	)	PUNCT
ijtc-1018	50	8	measuring	measure	VERB
ijtc-1018	50	9	investment	investment	NOUN
ijtc-1018	50	10	efficiency	efficiency	NOUN
ijtc-1018	50	11	based	base	VERB
ijtc-1018	50	12	on	on	ADP
ijtc-1018	50	13	a	a	DET
ijtc-1018	50	14	measurement	measurement	NOUN
ijtc-1018	50	15	model	model	NOUN
ijtc-1018	50	16	,	,	PUNCT
ijtc-1018	50	17	namely	namely	ADV
ijtc-1018	50	18	the	the	DET
ijtc-1018	50	19	total	total	ADJ
ijtc-1018	50	20	investment	investment	NOUN
ijtc-1018	50	21	from	from	ADP
ijtc-1018	50	22	the	the	DET
ijtc-1018	50	23	company	company	NOUN
ijtc-1018	50	24	in	in	ADP
ijtc-1018	50	25	that	that	DET
ijtc-1018	50	26	year	year	NOUN
ijtc-1018	50	27	,	,	PUNCT
ijtc-1018	50	28	can	can	AUX
ijtc-1018	50	29	be	be	AUX
ijtc-1018	50	30	calculated	calculate	VERB
ijtc-1018	50	31	from	from	ADP
ijtc-1018	50	32	the	the	DET
ijtc-1018	50	33	increase	increase	NOUN
ijtc-1018	50	34	in	in	ADP
ijtc-1018	50	35	tangible	tangible	ADJ
ijtc-1018	50	36	assets	asset	NOUN
ijtc-1018	50	37	with	with	ADP
ijtc-1018	50	38	intangible	intangible	ADJ
ijtc-1018	50	39	assets	asset	NOUN
ijtc-1018	50	40	divided	divide	VERB
ijtc-1018	50	41	by	by	ADP
ijtc-1018	50	42	lagged	lag	VERB
ijtc-1018	50	43	total	total	ADJ
ijtc-1018	50	44	assets	asset	NOUN
ijtc-1018	50	45	.	.	PUNCT
ijtc-1018	51	1	the	the	DET
ijtc-1018	51	2	dependent	dependent	ADJ
ijtc-1018	51	3	variable	variable	NOUN
ijtc-1018	51	4	of	of	ADP
ijtc-1018	51	5	this	this	DET
ijtc-1018	51	6	research	research	NOUN
ijtc-1018	51	7	is	be	AUX
ijtc-1018	51	8	the	the	DET
ijtc-1018	51	9	residual	residual	ADJ
ijtc-1018	51	10	value	value	NOUN
ijtc-1018	51	11	multiplied	multiply	VERB
ijtc-1018	51	12	by	by	ADP
ijtc-1018	51	13	-1	-1	PUNCT
ijtc-1018	51	14	,	,	PUNCT
ijtc-1018	51	15	so	so	CCONJ
ijtc-1018	51	16	if	if	SCONJ
ijtc-1018	51	17	you	you	PRON
ijtc-1018	51	18	get	get	VERB
ijtc-1018	51	19	a	a	DET
ijtc-1018	51	20	high	high	ADJ
ijtc-1018	51	21	value	value	NOUN
ijtc-1018	51	22	it	it	PRON
ijtc-1018	51	23	means	mean	VERB
ijtc-1018	51	24	that	that	SCONJ
ijtc-1018	51	25	the	the	DET
ijtc-1018	51	26	investment	investment	NOUN
ijtc-1018	51	27	efficiency	efficiency	NOUN
ijtc-1018	51	28	is	be	AUX
ijtc-1018	51	29	higher	high	ADJ
ijtc-1018	51	30	.	.	PUNCT
ijtc-1018	52	1	financial	financial	ADJ
ijtc-1018	52	2	reporting	reporting	NOUN
ijtc-1018	52	3	quality	quality	NOUN
ijtc-1018	52	4	a	a	DET
ijtc-1018	52	5	corporation	corporation	NOUN
ijtc-1018	52	6	or	or	CCONJ
ijtc-1018	52	7	other	other	ADJ
ijtc-1018	52	8	entity	entity	NOUN
ijtc-1018	52	9	may	may	AUX
ijtc-1018	52	10	provide	provide	VERB
ijtc-1018	52	11	information	information	NOUN
ijtc-1018	52	12	to	to	ADP
ijtc-1018	52	13	consumers	consumer	NOUN
ijtc-1018	52	14	of	of	ADP
ijtc-1018	52	15	financial	financial	ADJ
ijtc-1018	52	16	reporting	reporting	NOUN
ijtc-1018	52	17	as	as	ADP
ijtc-1018	52	18	a	a	DET
ijtc-1018	52	19	foundation	foundation	NOUN
ijtc-1018	52	20	for	for	ADP
ijtc-1018	52	21	decision	decision	NOUN
ijtc-1018	52	22	-	-	PUNCT
ijtc-1018	52	23	making	making	NOUN
ijtc-1018	52	24	through	through	ADP
ijtc-1018	52	25	the	the	DET
ijtc-1018	52	26	use	use	NOUN
ijtc-1018	52	27	of	of	ADP
ijtc-1018	52	28	financial	financial	ADJ
ijtc-1018	52	29	reporting	reporting	NOUN
ijtc-1018	52	30	(	(	PUNCT
ijtc-1018	52	31	indella	indella	NOUN
ijtc-1018	52	32	&	&	CCONJ
ijtc-1018	52	33	husaini	husaini	PROPN
ijtc-1018	52	34	,	,	PUNCT
ijtc-1018	52	35	2021	2021	NUM
ijtc-1018	52	36	)	)	PUNCT
ijtc-1018	52	37	.	.	PUNCT
ijtc-1018	53	1	the	the	DET
ijtc-1018	53	2	accuracy	accuracy	NOUN
ijtc-1018	53	3	of	of	ADP
ijtc-1018	53	4	the	the	DET
ijtc-1018	53	5	data	datum	NOUN
ijtc-1018	53	6	included	include	VERB
ijtc-1018	53	7	in	in	ADP
ijtc-1018	53	8	the	the	DET
ijtc-1018	53	9	financial	financial	ADJ
ijtc-1018	53	10	reporting	reporting	NOUN
ijtc-1018	53	11	is	be	AUX
ijtc-1018	53	12	one	one	NUM
ijtc-1018	53	13	aspect	aspect	NOUN
ijtc-1018	53	14	of	of	ADP
ijtc-1018	53	15	their	their	PRON
ijtc-1018	53	16	quality	quality	NOUN
ijtc-1018	53	17	.	.	PUNCT
ijtc-1018	54	1	reputable	reputable	ADJ
ijtc-1018	54	2	and	and	CCONJ
ijtc-1018	54	3	pertinent	pertinent	ADJ
ijtc-1018	54	4	financial	financial	ADJ
ijtc-1018	54	5	accounts	account	NOUN
ijtc-1018	54	6	provide	provide	VERB
ijtc-1018	54	7	all	all	DET
ijtc-1018	54	8	important	important	ADJ
ijtc-1018	54	9	information	information	NOUN
ijtc-1018	54	10	regarding	regard	VERB
ijtc-1018	54	11	the	the	DET
ijtc-1018	54	12	company	company	NOUN
ijtc-1018	54	13	's	's	PART
ijtc-1018	54	14	operations	operation	NOUN
ijtc-1018	54	15	(	(	PUNCT
ijtc-1018	54	16	sari	sari	NOUN
ijtc-1018	54	17	&	&	CCONJ
ijtc-1018	54	18	suaryana	suaryana	PROPN
ijtc-1018	54	19	,	,	PUNCT
ijtc-1018	54	20	2014a	2014a	NUM
ijtc-1018	54	21	)	)	PUNCT
ijtc-1018	54	22	.	.	PUNCT
ijtc-1018	55	1	making	make	VERB
ijtc-1018	55	2	wise	wise	ADJ
ijtc-1018	55	3	and	and	CCONJ
ijtc-1018	55	4	effective	effective	ADJ
ijtc-1018	55	5	investing	investing	NOUN
ijtc-1018	55	6	decisions	decision	NOUN
ijtc-1018	55	7	is	be	AUX
ijtc-1018	55	8	based	base	VERB
ijtc-1018	55	9	on	on	ADP
ijtc-1018	55	10	having	have	VERB
ijtc-1018	55	11	accurate	accurate	ADJ
ijtc-1018	55	12	information	information	NOUN
ijtc-1018	55	13	.	.	PUNCT
ijtc-1018	56	1	in	in	ADP
ijtc-1018	56	2	addition	addition	NOUN
ijtc-1018	56	3	to	to	ADP
ijtc-1018	56	4	agency	agency	NOUN
ijtc-1018	56	5	problems	problem	NOUN
ijtc-1018	56	6	like	like	ADP
ijtc-1018	56	7	moral	moral	ADJ
ijtc-1018	56	8	hazards	hazard	NOUN
ijtc-1018	56	9	or	or	CCONJ
ijtc-1018	56	10	adverse	adverse	ADJ
ijtc-1018	56	11	selection	selection	NOUN
ijtc-1018	56	12	,	,	PUNCT
ijtc-1018	56	13	misjudgment	misjudgment	NOUN
ijtc-1018	56	14	in	in	ADP
ijtc-1018	56	15	financial	financial	ADJ
ijtc-1018	56	16	planning	planning	NOUN
ijtc-1018	56	17	or	or	CCONJ
ijtc-1018	56	18	judgment	judgment	NOUN
ijtc-1018	56	19	can	can	AUX
ijtc-1018	56	20	also	also	ADV
ijtc-1018	56	21	result	result	VERB
ijtc-1018	56	22	in	in	ADP
ijtc-1018	56	23	inefficient	inefficient	ADJ
ijtc-1018	56	24	investment	investment	NOUN
ijtc-1018	56	25	decisions	decision	NOUN
ijtc-1018	56	26	(	(	PUNCT
ijtc-1018	56	27	cherkasova	cherkasova	PROPN
ijtc-1018	56	28	&	&	CCONJ
ijtc-1018	56	29	rasadi	rasadi	PROPN
ijtc-1018	56	30	,	,	PUNCT
ijtc-1018	56	31	2017	2017	NUM
ijtc-1018	56	32	)	)	PUNCT
ijtc-1018	56	33	.	.	PUNCT
ijtc-1018	57	1	(	(	PUNCT
ijtc-1018	57	2	firawan	firawan	PROPN
ijtc-1018	57	3	&	&	CCONJ
ijtc-1018	57	4	dewayanto	dewayanto	PROPN
ijtc-1018	57	5	,	,	PUNCT
ijtc-1018	57	6	2021a	2021a	NUM
ijtc-1018	57	7	)	)	PUNCT
ijtc-1018	57	8	measuring	measure	VERB
ijtc-1018	57	9	the	the	DET
ijtc-1018	57	10	quality	quality	NOUN
ijtc-1018	57	11	of	of	ADP
ijtc-1018	57	12	financial	financial	ADJ
ijtc-1018	57	13	reporting	reporting	NOUN
ijtc-1018	57	14	(	(	PUNCT
ijtc-1018	57	15	frq	frq	PROPN
ijtc-1018	57	16	)	)	PUNCT
ijtc-1018	57	17	measured	measure	VERB
ijtc-1018	57	18	by	by	ADP
ijtc-1018	57	19	a	a	DET
ijtc-1018	57	20	discretionary	discretionary	ADJ
ijtc-1018	57	21	accrual	accrual	ADJ
ijtc-1018	57	22	model	model	NOUN
ijtc-1018	57	23	.	.	PUNCT
ijtc-1018	58	1	where	where	SCONJ
ijtc-1018	58	2	total	total	ADJ
ijtc-1018	58	3	accruals	accrual	NOUN
ijtc-1018	58	4	(	(	PUNCT
ijtc-1018	58	5	changes	change	NOUN
ijtc-1018	58	6	in	in	ADP
ijtc-1018	58	7	non	non	ADJ
ijtc-1018	58	8	-	-	ADJ
ijtc-1018	58	9	current	current	ADJ
ijtc-1018	58	10	assets	asset	NOUN
ijtc-1018	58	11	minus	minus	CCONJ
ijtc-1018	58	12	changes	change	NOUN
ijtc-1018	58	13	in	in	ADP
ijtc-1018	58	14	current	current	ADJ
ijtc-1018	58	15	debt	debt	NOUN
ijtc-1018	58	16	)	)	PUNCT
ijtc-1018	58	17	are	be	AUX
ijtc-1018	58	18	derived	derive	VERB
ijtc-1018	58	19	from	from	ADP
ijtc-1018	58	20	the	the	DET
ijtc-1018	58	21	total	total	ADJ
ijtc-1018	58	22	change	change	NOUN
ijtc-1018	58	23	in	in	ADP
ijtc-1018	58	24	income	income	NOUN
ijtc-1018	58	25	in	in	ADP
ijtc-1018	58	26	year	year	NOUN
ijtc-1018	58	27	t	t	PROPN
ijtc-1018	58	28	plus	plus	CCONJ
ijtc-1018	58	29	ppe	ppe	PROPN
ijtc-1018	58	30	(	(	PUNCT
ijtc-1018	58	31	seen	see	VERB
ijtc-1018	58	32	in	in	ADP
ijtc-1018	58	33	fixed	fix	VERB
ijtc-1018	58	34	assets	asset	NOUN
ijtc-1018	58	35	)	)	PUNCT
ijtc-1018	58	36	plus	plus	CCONJ
ijtc-1018	58	37	changes	change	NOUN
ijtc-1018	58	38	in	in	ADP
ijtc-1018	58	39	cash	cash	NOUN
ijtc-1018	58	40	flows	flow	NOUN
ijtc-1018	58	41	from	from	ADP
ijtc-1018	58	42	current	current	ADJ
ijtc-1018	58	43	year	year	NOUN
ijtc-1018	58	44	's	's	PART
ijtc-1018	58	45	operations	operation	NOUN
ijtc-1018	58	46	with	with	ADP
ijtc-1018	58	47	the	the	DET
ijtc-1018	58	48	previous	previous	ADJ
ijtc-1018	58	49	year	year	NOUN
ijtc-1018	58	50	.	.	PUNCT
ijtc-1018	59	1	(	(	PUNCT
ijtc-1018	59	2	suranta	suranta	VERB
ijtc-1018	59	3	et	et	PROPN
ijtc-1018	59	4	al	al	PROPN
ijtc-1018	59	5	.	.	PROPN
ijtc-1018	59	6	,	,	PUNCT
ijtc-1018	59	7	2023	2023	NUM
ijtc-1018	59	8	)	)	PUNCT
ijtc-1018	59	9	measure	measure	VERB
ijtc-1018	59	10	the	the	DET
ijtc-1018	59	11	quality	quality	NOUN
ijtc-1018	59	12	of	of	ADP
ijtc-1018	59	13	financial	financial	ADJ
ijtc-1018	59	14	reporting	reporting	NOUN
ijtc-1018	59	15	with	with	ADP
ijtc-1018	59	16	accrual	accrual	ADJ
ijtc-1018	59	17	total	total	ADJ
ijtc-1018	59	18	profit	profit	NOUN
ijtc-1018	59	19	management	management	NOUN
ijtc-1018	59	20	proxies	proxy	NOUN
ijtc-1018	59	21	.	.	PUNCT
ijtc-1018	60	1	the	the	DET
ijtc-1018	60	2	total	total	ADJ
ijtc-1018	60	3	value	value	NOUN
ijtc-1018	60	4	of	of	ADP
ijtc-1018	60	5	the	the	DET
ijtc-1018	60	6	company	company	NOUN
ijtc-1018	60	7	's	's	PART
ijtc-1018	60	8	assets	asset	NOUN
ijtc-1018	60	9	in	in	ADP
ijtc-1018	60	10	the	the	DET
ijtc-1018	60	11	prior	prior	ADJ
ijtc-1018	60	12	period	period	NOUN
ijtc-1018	60	13	,	,	PUNCT
ijtc-1018	60	14	changes	change	NOUN
ijtc-1018	60	15	in	in	ADP
ijtc-1018	60	16	the	the	DET
ijtc-1018	60	17	company	company	NOUN
ijtc-1018	60	18	's	's	PART
ijtc-1018	60	19	sales	sale	NOUN
ijtc-1018	60	20	amount	amount	NOUN
ijtc-1018	60	21	in	in	ADP
ijtc-1018	60	22	year	year	NOUN
ijtc-1018	60	23	t	t	PROPN
ijtc-1018	60	24	,	,	PUNCT
ijtc-1018	60	25	the	the	DET
ijtc-1018	60	26	total	total	ADJ
ijtc-1018	60	27	net	net	ADJ
ijtc-1018	60	28	value	value	NOUN
ijtc-1018	60	29	of	of	ADP
ijtc-1018	60	30	the	the	DET
ijtc-1018	60	31	fixed	fix	VERB
ijtc-1018	60	32	assets	asset	NOUN
ijtc-1018	60	33	the	the	DET
ijtc-1018	60	34	company	company	NOUN
ijtc-1018	60	35	owns	own	VERB
ijtc-1018	60	36	in	in	ADP
ijtc-1018	60	37	year	year	NOUN
ijtc-1018	60	38	t	t	PROPN
ijtc-1018	60	39	,	,	PUNCT
ijtc-1018	60	40	and	and	CCONJ
ijtc-1018	60	41	performance	performance	NOUN
ijtc-1018	60	42	metrics	metric	NOUN
ijtc-1018	60	43	derived	derive	VERB
ijtc-1018	60	44	from	from	ADP
ijtc-1018	60	45	the	the	DET
ijtc-1018	60	46	rate	rate	NOUN
ijtc-1018	60	47	of	of	ADP
ijtc-1018	60	48	return	return	NOUN
ijtc-1018	60	49	on	on	ADP
ijtc-1018	60	50	assets	asset	NOUN
ijtc-1018	60	51	are	be	AUX
ijtc-1018	60	52	added	add	VERB
ijtc-1018	60	53	up	up	ADP
ijtc-1018	60	54	to	to	PART
ijtc-1018	60	55	determine	determine	VERB
ijtc-1018	60	56	the	the	DET
ijtc-1018	60	57	quality	quality	NOUN
ijtc-1018	60	58	of	of	ADP
ijtc-1018	60	59	financial	financial	ADJ
ijtc-1018	60	60	reporting	reporting	NOUN
ijtc-1018	60	61	(	(	PUNCT
ijtc-1018	60	62	sari	sari	NOUN
ijtc-1018	60	63	&	&	CCONJ
ijtc-1018	60	64	suaryana	suaryana	PROPN
ijtc-1018	60	65	,	,	PUNCT
ijtc-1018	60	66	2014a	2014a	NUM
ijtc-1018	60	67	)	)	PUNCT
ijtc-1018	60	68	.	.	PUNCT
ijtc-1018	61	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	61	2	financial	financial	ADJ
ijtc-1018	61	3	reporting	reporting	NOUN
ijtc-1018	61	4	and	and	CCONJ
ijtc-1018	61	5	audit	audit	VERB
ijtc-1018	61	6	quality	quality	NOUN
ijtc-1018	61	7	impact	impact	NOUN
ijtc-1018	61	8	on	on	ADP
ijtc-1018	61	9	investment	investment	NOUN
ijtc-1018	61	10	efficiency	efficiency	NOUN
ijtc-1018	61	11	in	in	ADP
ijtc-1018	61	12	indonesian	indonesian	ADJ
ijtc-1018	61	13	transport	transport	NOUN
ijtc-1018	61	14	and	and	CCONJ
ijtc-1018	61	15	logistics	logistic	NOUN
ijtc-1018	61	16	companies	company	NOUN
ijtc-1018	61	17	chinhayu	chinhayu	VERB
ijtc-1018	61	18	and	and	CCONJ
ijtc-1018	61	19	saiful	saiful	PROPN
ijtc-1018	61	20	117	117	NUM
ijtc-1018	61	21	|	|	ADV
ijtc-1018	61	22	ilomata	ilomata	PROPN
ijtc-1018	61	23	international	international	ADJ
ijtc-1018	61	24	journal	journal	NOUN
ijtc-1018	61	25	of	of	ADP
ijtc-1018	61	26	tax	tax	PROPN
ijtc-1018	61	27	&	&	CCONJ
ijtc-1018	61	28	accounting	accounting	PROPN
ijtc-1018	61	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	61	30	audit	audit	NOUN
ijtc-1018	61	31	quality	quality	NOUN
ijtc-1018	61	32	audit	audit	NOUN
ijtc-1018	61	33	quality	quality	NOUN
ijtc-1018	61	34	refers	refer	VERB
ijtc-1018	61	35	to	to	ADP
ijtc-1018	61	36	the	the	DET
ijtc-1018	61	37	excellence	excellence	NOUN
ijtc-1018	61	38	of	of	ADP
ijtc-1018	61	39	an	an	DET
ijtc-1018	61	40	auditor	auditor	NOUN
ijtc-1018	61	41	in	in	ADP
ijtc-1018	61	42	carrying	carry	VERB
ijtc-1018	61	43	out	out	ADP
ijtc-1018	61	44	his	his	PRON
ijtc-1018	61	45	duties	duty	NOUN
ijtc-1018	61	46	.	.	PUNCT
ijtc-1018	62	1	audit	audit	NOUN
ijtc-1018	62	2	quality	quality	NOUN
ijtc-1018	62	3	is	be	AUX
ijtc-1018	62	4	defined	define	VERB
ijtc-1018	62	5	as	as	ADP
ijtc-1018	62	6	an	an	DET
ijtc-1018	62	7	independent	independent	ADJ
ijtc-1018	62	8	assessment	assessment	NOUN
ijtc-1018	62	9	of	of	ADP
ijtc-1018	62	10	the	the	DET
ijtc-1018	62	11	effectiveness	effectiveness	NOUN
ijtc-1018	62	12	of	of	ADP
ijtc-1018	62	13	an	an	DET
ijtc-1018	62	14	organization	organization	NOUN
ijtc-1018	62	15	's	's	PART
ijtc-1018	62	16	quality	quality	NOUN
ijtc-1018	62	17	system	system	NOUN
ijtc-1018	62	18	(	(	PUNCT
ijtc-1018	62	19	sevtiandary	sevtiandary	PROPN
ijtc-1018	62	20	&	&	CCONJ
ijtc-1018	62	21	aziza	aziza	PROPN
ijtc-1018	62	22	,	,	PUNCT
ijtc-1018	62	23	2021	2021	NUM
ijtc-1018	62	24	)	)	PUNCT
ijtc-1018	62	25	.	.	PUNCT
ijtc-1018	63	1	audit	audit	NOUN
ijtc-1018	63	2	quality	quality	NOUN
ijtc-1018	63	3	includes	include	VERB
ijtc-1018	63	4	various	various	ADJ
ijtc-1018	63	5	things	thing	NOUN
ijtc-1018	63	6	where	where	SCONJ
ijtc-1018	63	7	it	it	PRON
ijtc-1018	63	8	is	be	AUX
ijtc-1018	63	9	ensured	ensure	VERB
ijtc-1018	63	10	that	that	SCONJ
ijtc-1018	63	11	the	the	DET
ijtc-1018	63	12	audit	audit	NOUN
ijtc-1018	63	13	is	be	AUX
ijtc-1018	63	14	carried	carry	VERB
ijtc-1018	63	15	out	out	ADP
ijtc-1018	63	16	independently	independently	ADV
ijtc-1018	63	17	and	and	CCONJ
ijtc-1018	63	18	professionally	professionally	ADV
ijtc-1018	63	19	.	.	PUNCT
ijtc-1018	64	1	auditors	auditor	NOUN
ijtc-1018	64	2	are	be	AUX
ijtc-1018	64	3	needed	need	VERB
ijtc-1018	64	4	to	to	PART
ijtc-1018	64	5	assess	assess	VERB
ijtc-1018	64	6	the	the	DET
ijtc-1018	64	7	quality	quality	NOUN
ijtc-1018	64	8	of	of	ADP
ijtc-1018	64	9	the	the	DET
ijtc-1018	64	10	company	company	NOUN
ijtc-1018	64	11	's	's	PART
ijtc-1018	64	12	financial	financial	ADJ
ijtc-1018	64	13	reporting	reporting	NOUN
ijtc-1018	64	14	that	that	PRON
ijtc-1018	64	15	will	will	AUX
ijtc-1018	64	16	be	be	AUX
ijtc-1018	64	17	used	use	VERB
ijtc-1018	64	18	as	as	ADP
ijtc-1018	64	19	a	a	DET
ijtc-1018	64	20	reference	reference	NOUN
ijtc-1018	64	21	for	for	ADP
ijtc-1018	64	22	efficient	efficient	ADJ
ijtc-1018	64	23	investment	investment	NOUN
ijtc-1018	64	24	decision	decision	NOUN
ijtc-1018	64	25	making	making	NOUN
ijtc-1018	64	26	.	.	PUNCT
ijtc-1018	65	1	quality	quality	NOUN
ijtc-1018	65	2	external	external	ADJ
ijtc-1018	65	3	audit	audit	NOUN
ijtc-1018	65	4	(	(	PUNCT
ijtc-1018	65	5	big-4	big-4	X
ijtc-1018	65	6	)	)	PUNCT
ijtc-1018	65	7	is	be	AUX
ijtc-1018	65	8	also	also	ADV
ijtc-1018	65	9	an	an	DET
ijtc-1018	65	10	important	important	ADJ
ijtc-1018	65	11	supervisory	supervisory	ADJ
ijtc-1018	65	12	mechanism	mechanism	NOUN
ijtc-1018	65	13	in	in	ADP
ijtc-1018	65	14	the	the	DET
ijtc-1018	65	15	timeliness	timeliness	NOUN
ijtc-1018	65	16	of	of	ADP
ijtc-1018	65	17	financial	financial	ADJ
ijtc-1018	65	18	reporting	reporting	NOUN
ijtc-1018	65	19	(	(	PUNCT
ijtc-1018	65	20	ilyas	ilyas	PROPN
ijtc-1018	65	21	,	,	PUNCT
ijtc-1018	65	22	2019	2019	NUM
ijtc-1018	65	23	)	)	PUNCT
ijtc-1018	65	24	(	(	PUNCT
ijtc-1018	65	25	firawan	firawan	PROPN
ijtc-1018	65	26	&	&	CCONJ
ijtc-1018	65	27	dewayanto	dewayanto	PROPN
ijtc-1018	65	28	,	,	PUNCT
ijtc-1018	65	29	2021a	2021a	NUM
ijtc-1018	65	30	;	;	PUNCT
ijtc-1018	65	31	shahzad	shahzad	PROPN
ijtc-1018	65	32	et	et	PROPN
ijtc-1018	65	33	al	al	PROPN
ijtc-1018	65	34	.	.	PROPN
ijtc-1018	65	35	,	,	PUNCT
ijtc-1018	65	36	2019	2019	NUM
ijtc-1018	65	37	;	;	PUNCT
ijtc-1018	65	38	wisesa	wisesa	PROPN
ijtc-1018	65	39	&	&	CCONJ
ijtc-1018	65	40	saiful	saiful	PROPN
ijtc-1018	65	41	,	,	PUNCT
ijtc-1018	65	42	2021	2021	NUM
ijtc-1018	65	43	)	)	PUNCT
ijtc-1018	65	44	measure	measure	NOUN
ijtc-1018	65	45	audit	audit	NOUN
ijtc-1018	65	46	quality	quality	NOUN
ijtc-1018	65	47	using	use	VERB
ijtc-1018	65	48	dummy	dummy	ADJ
ijtc-1018	65	49	variables	variable	NOUN
ijtc-1018	65	50	with	with	ADP
ijtc-1018	65	51	a	a	DET
ijtc-1018	65	52	measurement	measurement	NOUN
ijtc-1018	65	53	model	model	NOUN
ijtc-1018	65	54	is	be	AUX
ijtc-1018	65	55	if	if	SCONJ
ijtc-1018	65	56	the	the	DET
ijtc-1018	65	57	code	code	NOUN
ijtc-1018	65	58	"	"	PUNCT
ijtc-1018	65	59	1	1	NUM
ijtc-1018	65	60	"	"	PUNCT
ijtc-1018	65	61	then	then	ADV
ijtc-1018	65	62	the	the	DET
ijtc-1018	65	63	financial	financial	ADJ
ijtc-1018	65	64	reporting	reporting	NOUN
ijtc-1018	65	65	are	be	AUX
ijtc-1018	65	66	audited	audit	VERB
ijtc-1018	65	67	by	by	ADP
ijtc-1018	65	68	big	big	ADJ
ijtc-1018	65	69	4	4	NUM
ijtc-1018	65	70	,	,	PUNCT
ijtc-1018	65	71	and	and	CCONJ
ijtc-1018	65	72	code	code	NOUN
ijtc-1018	65	73	"	"	PUNCT
ijtc-1018	65	74	0	0	NUM
ijtc-1018	65	75	"	"	PUNCT
ijtc-1018	65	76	then	then	ADV
ijtc-1018	65	77	the	the	DET
ijtc-1018	65	78	financial	financial	ADJ
ijtc-1018	65	79	reporting	reporting	NOUN
ijtc-1018	65	80	are	be	AUX
ijtc-1018	65	81	not	not	PART
ijtc-1018	65	82	audited	audit	VERB
ijtc-1018	65	83	by	by	ADP
ijtc-1018	65	84	big	big	ADJ
ijtc-1018	65	85	4	4	NUM
ijtc-1018	65	86	.	.	PUNCT
ijtc-1018	66	1	in	in	ADP
ijtc-1018	66	2	a	a	DET
ijtc-1018	66	3	prior	prior	ADJ
ijtc-1018	66	4	research	research	NOUN
ijtc-1018	66	5	(	(	PUNCT
ijtc-1018	66	6	shahzad	shahzad	PROPN
ijtc-1018	66	7	et	et	PROPN
ijtc-1018	66	8	al	al	PROPN
ijtc-1018	66	9	.	.	PROPN
ijtc-1018	66	10	,	,	PUNCT
ijtc-1018	66	11	2019	2019	NUM
ijtc-1018	66	12	)	)	PUNCT
ijtc-1018	66	13	,	,	PUNCT
ijtc-1018	66	14	the	the	DET
ijtc-1018	66	15	impact	impact	NOUN
ijtc-1018	66	16	of	of	ADP
ijtc-1018	66	17	financial	financial	ADJ
ijtc-1018	66	18	reporting	reporting	NOUN
ijtc-1018	66	19	quality	quality	NOUN
ijtc-1018	66	20	and	and	CCONJ
ijtc-1018	66	21	audit	audit	NOUN
ijtc-1018	66	22	quality	quality	NOUN
ijtc-1018	66	23	on	on	ADP
ijtc-1018	66	24	investment	investment	NOUN
ijtc-1018	66	25	efficiency	efficiency	NOUN
ijtc-1018	66	26	was	be	AUX
ijtc-1018	66	27	investigated	investigate	VERB
ijtc-1018	66	28	in	in	ADP
ijtc-1018	66	29	190	190	NUM
ijtc-1018	66	30	publicly	publicly	ADV
ijtc-1018	66	31	traded	trade	VERB
ijtc-1018	66	32	companies	company	NOUN
ijtc-1018	66	33	listed	list	VERB
ijtc-1018	66	34	on	on	ADP
ijtc-1018	66	35	the	the	DET
ijtc-1018	66	36	pakistan	pakistan	PROPN
ijtc-1018	66	37	stock	stock	PROPN
ijtc-1018	66	38	exchange	exchange	PROPN
ijtc-1018	66	39	.	.	PUNCT
ijtc-1018	67	1	the	the	DET
ijtc-1018	67	2	findings	finding	NOUN
ijtc-1018	67	3	revealed	reveal	VERB
ijtc-1018	67	4	a	a	DET
ijtc-1018	67	5	positive	positive	ADJ
ijtc-1018	67	6	correlation	correlation	NOUN
ijtc-1018	67	7	between	between	ADP
ijtc-1018	67	8	the	the	DET
ijtc-1018	67	9	quality	quality	NOUN
ijtc-1018	67	10	of	of	ADP
ijtc-1018	67	11	financial	financial	ADJ
ijtc-1018	67	12	reporting	reporting	NOUN
ijtc-1018	67	13	and	and	CCONJ
ijtc-1018	67	14	audit	audit	NOUN
ijtc-1018	67	15	quality	quality	NOUN
ijtc-1018	67	16	with	with	ADP
ijtc-1018	67	17	investment	investment	NOUN
ijtc-1018	67	18	efficiency	efficiency	NOUN
ijtc-1018	67	19	.	.	PUNCT
ijtc-1018	68	1	another	another	DET
ijtc-1018	68	2	research	research	NOUN
ijtc-1018	68	3	effort	effort	NOUN
ijtc-1018	68	4	by	by	ADP
ijtc-1018	68	5	(	(	PUNCT
ijtc-1018	68	6	cutillas	cutilla	NOUN
ijtc-1018	68	7	gomariz	gomariz	PROPN
ijtc-1018	68	8	&	&	CCONJ
ijtc-1018	68	9	sánchez	sánchez	PROPN
ijtc-1018	68	10	ballesta	ballesta	PROPN
ijtc-1018	68	11	,	,	PUNCT
ijtc-1018	68	12	2014	2014	NUM
ijtc-1018	68	13	)	)	PUNCT
ijtc-1018	68	14	focused	focus	VERB
ijtc-1018	68	15	on	on	ADP
ijtc-1018	68	16	companies	company	NOUN
ijtc-1018	68	17	registered	register	VERB
ijtc-1018	68	18	in	in	ADP
ijtc-1018	68	19	spain	spain	PROPN
ijtc-1018	68	20	from	from	ADP
ijtc-1018	68	21	1998	1998	NUM
ijtc-1018	68	22	to	to	ADP
ijtc-1018	68	23	2008	2008	NUM
ijtc-1018	68	24	,	,	PUNCT
ijtc-1018	68	25	analyzing	analyze	VERB
ijtc-1018	68	26	the	the	DET
ijtc-1018	68	27	influence	influence	NOUN
ijtc-1018	68	28	of	of	ADP
ijtc-1018	68	29	financial	financial	ADJ
ijtc-1018	68	30	reporting	reporting	NOUN
ijtc-1018	68	31	quality	quality	NOUN
ijtc-1018	68	32	and	and	CCONJ
ijtc-1018	68	33	debt	debt	NOUN
ijtc-1018	68	34	maturity	maturity	NOUN
ijtc-1018	68	35	on	on	ADP
ijtc-1018	68	36	investment	investment	NOUN
ijtc-1018	68	37	efficiency	efficiency	NOUN
ijtc-1018	68	38	.	.	PUNCT
ijtc-1018	69	1	the	the	DET
ijtc-1018	69	2	results	result	NOUN
ijtc-1018	69	3	suggested	suggest	VERB
ijtc-1018	69	4	that	that	SCONJ
ijtc-1018	69	5	improved	improve	VERB
ijtc-1018	69	6	financial	financial	ADJ
ijtc-1018	69	7	reporting	reporting	NOUN
ijtc-1018	69	8	quality	quality	NOUN
ijtc-1018	69	9	contributes	contribute	VERB
ijtc-1018	69	10	to	to	ADP
ijtc-1018	69	11	mitigating	mitigate	VERB
ijtc-1018	69	12	the	the	DET
ijtc-1018	69	13	issue	issue	NOUN
ijtc-1018	69	14	of	of	ADP
ijtc-1018	69	15	overinvestment	overinvestment	NOUN
ijtc-1018	69	16	.	.	PUNCT
ijtc-1018	70	1	meanwhile	meanwhile	ADV
ijtc-1018	70	2	,	,	PUNCT
ijtc-1018	70	3	(	(	PUNCT
ijtc-1018	70	4	siregar	siregar	NOUN
ijtc-1018	70	5	&	&	CCONJ
ijtc-1018	70	6	nuryanah	nuryanah	PROPN
ijtc-1018	70	7	,	,	PUNCT
ijtc-1018	70	8	2019	2019	NUM
ijtc-1018	70	9	)	)	PUNCT
ijtc-1018	70	10	explored	explore	VERB
ijtc-1018	70	11	the	the	DET
ijtc-1018	70	12	relationship	relationship	NOUN
ijtc-1018	70	13	between	between	ADP
ijtc-1018	70	14	financial	financial	ADJ
ijtc-1018	70	15	reporting	reporting	NOUN
ijtc-1018	70	16	quality	quality	NOUN
ijtc-1018	70	17	,	,	PUNCT
ijtc-1018	70	18	audit	audit	NOUN
ijtc-1018	70	19	quality	quality	NOUN
ijtc-1018	70	20	,	,	PUNCT
ijtc-1018	70	21	and	and	CCONJ
ijtc-1018	70	22	investment	investment	NOUN
ijtc-1018	70	23	efficiency	efficiency	NOUN
ijtc-1018	70	24	in	in	ADP
ijtc-1018	70	25	435	435	NUM
ijtc-1018	70	26	listed	list	VERB
ijtc-1018	70	27	companies	company	NOUN
ijtc-1018	70	28	in	in	ADP
ijtc-1018	70	29	france	france	PROPN
ijtc-1018	70	30	.	.	PUNCT
ijtc-1018	71	1	their	their	PRON
ijtc-1018	71	2	findings	finding	NOUN
ijtc-1018	71	3	indicated	indicate	VERB
ijtc-1018	71	4	a	a	DET
ijtc-1018	71	5	positive	positive	ADJ
ijtc-1018	71	6	association	association	NOUN
ijtc-1018	71	7	between	between	ADP
ijtc-1018	71	8	the	the	DET
ijtc-1018	71	9	quality	quality	NOUN
ijtc-1018	71	10	of	of	ADP
ijtc-1018	71	11	financial	financial	ADJ
ijtc-1018	71	12	reporting	reporting	NOUN
ijtc-1018	71	13	and	and	CCONJ
ijtc-1018	71	14	investment	investment	NOUN
ijtc-1018	71	15	efficiency	efficiency	NOUN
ijtc-1018	71	16	,	,	PUNCT
ijtc-1018	71	17	while	while	SCONJ
ijtc-1018	71	18	audit	audit	NOUN
ijtc-1018	71	19	quality	quality	NOUN
ijtc-1018	71	20	did	do	AUX
ijtc-1018	71	21	not	not	PART
ijtc-1018	71	22	demonstrate	demonstrate	VERB
ijtc-1018	71	23	a	a	DET
ijtc-1018	71	24	significant	significant	ADJ
ijtc-1018	71	25	impact	impact	NOUN
ijtc-1018	71	26	on	on	ADP
ijtc-1018	71	27	investment	investment	NOUN
ijtc-1018	71	28	efficiency	efficiency	NOUN
ijtc-1018	71	29	.	.	PUNCT
ijtc-1018	72	1	in	in	ADP
ijtc-1018	72	2	a	a	DET
ijtc-1018	72	3	research	research	NOUN
ijtc-1018	72	4	conducted	conduct	VERB
ijtc-1018	72	5	by	by	ADP
ijtc-1018	72	6	(	(	PUNCT
ijtc-1018	72	7	firmansyah	firmansyah	PROPN
ijtc-1018	72	8	et	et	PROPN
ijtc-1018	72	9	al	al	PROPN
ijtc-1018	72	10	.	.	PROPN
ijtc-1018	72	11	,	,	PUNCT
ijtc-1018	72	12	2022	2022	NUM
ijtc-1018	72	13	)	)	PUNCT
ijtc-1018	72	14	,	,	PUNCT
ijtc-1018	72	15	the	the	DET
ijtc-1018	72	16	correlation	correlation	NOUN
ijtc-1018	72	17	between	between	ADP
ijtc-1018	72	18	the	the	DET
ijtc-1018	72	19	quality	quality	NOUN
ijtc-1018	72	20	of	of	ADP
ijtc-1018	72	21	financial	financial	ADJ
ijtc-1018	72	22	reporting	reporting	NOUN
ijtc-1018	72	23	and	and	CCONJ
ijtc-1018	72	24	investment	investment	NOUN
ijtc-1018	72	25	efficiency	efficiency	NOUN
ijtc-1018	72	26	was	be	AUX
ijtc-1018	72	27	investigated	investigate	VERB
ijtc-1018	72	28	in	in	ADP
ijtc-1018	72	29	129	129	NUM
ijtc-1018	72	30	companies	company	NOUN
ijtc-1018	72	31	within	within	ADP
ijtc-1018	72	32	the	the	DET
ijtc-1018	72	33	consumer	consumer	NOUN
ijtc-1018	72	34	goods	good	NOUN
ijtc-1018	72	35	sector	sector	NOUN
ijtc-1018	72	36	that	that	PRON
ijtc-1018	72	37	are	be	AUX
ijtc-1018	72	38	listed	list	VERB
ijtc-1018	72	39	on	on	ADP
ijtc-1018	72	40	the	the	DET
ijtc-1018	72	41	indonesia	indonesia	PROPN
ijtc-1018	72	42	stock	stock	PROPN
ijtc-1018	72	43	exchange	exchange	PROPN
ijtc-1018	72	44	.	.	PUNCT
ijtc-1018	73	1	the	the	DET
ijtc-1018	73	2	findings	finding	NOUN
ijtc-1018	73	3	indicated	indicate	VERB
ijtc-1018	73	4	a	a	DET
ijtc-1018	73	5	negative	negative	ADJ
ijtc-1018	73	6	relationship	relationship	NOUN
ijtc-1018	73	7	between	between	ADP
ijtc-1018	73	8	the	the	DET
ijtc-1018	73	9	quality	quality	NOUN
ijtc-1018	73	10	of	of	ADP
ijtc-1018	73	11	financial	financial	ADJ
ijtc-1018	73	12	reporting	reporting	NOUN
ijtc-1018	73	13	and	and	CCONJ
ijtc-1018	73	14	investment	investment	NOUN
ijtc-1018	73	15	efficiency	efficiency	NOUN
ijtc-1018	73	16	.	.	PUNCT
ijtc-1018	74	1	(	(	PUNCT
ijtc-1018	74	2	biddle	biddle	NOUN
ijtc-1018	74	3	,	,	PUNCT
ijtc-1018	74	4	2009a	2009a	NUM
ijtc-1018	74	5	)	)	PUNCT
ijtc-1018	74	6	explored	explore	VERB
ijtc-1018	74	7	the	the	DET
ijtc-1018	74	8	connection	connection	NOUN
ijtc-1018	74	9	between	between	ADP
ijtc-1018	74	10	the	the	DET
ijtc-1018	74	11	quality	quality	NOUN
ijtc-1018	74	12	of	of	ADP
ijtc-1018	74	13	financial	financial	ADJ
ijtc-1018	74	14	reporting	reporting	NOUN
ijtc-1018	74	15	and	and	CCONJ
ijtc-1018	74	16	investment	investment	NOUN
ijtc-1018	74	17	efficiency	efficiency	NOUN
ijtc-1018	74	18	across	across	ADP
ijtc-1018	74	19	34,791	34,791	NUM
ijtc-1018	74	20	companies	company	NOUN
ijtc-1018	74	21	.	.	PUNCT
ijtc-1018	75	1	the	the	DET
ijtc-1018	75	2	research	research	NOUN
ijtc-1018	75	3	results	result	NOUN
ijtc-1018	75	4	revealed	reveal	VERB
ijtc-1018	75	5	a	a	DET
ijtc-1018	75	6	negative	negative	ADJ
ijtc-1018	75	7	association	association	NOUN
ijtc-1018	75	8	between	between	ADP
ijtc-1018	75	9	the	the	DET
ijtc-1018	75	10	quality	quality	NOUN
ijtc-1018	75	11	of	of	ADP
ijtc-1018	75	12	financial	financial	ADJ
ijtc-1018	75	13	reporting	reporting	NOUN
ijtc-1018	75	14	and	and	CCONJ
ijtc-1018	75	15	the	the	DET
ijtc-1018	75	16	occurrence	occurrence	NOUN
ijtc-1018	75	17	of	of	ADP
ijtc-1018	75	18	underinvestment	underinvestment	ADJ
ijtc-1018	75	19	or	or	CCONJ
ijtc-1018	75	20	overinvestment	overinvestment	ADJ
ijtc-1018	75	21	.	.	PUNCT
ijtc-1018	76	1	additionally	additionally	ADV
ijtc-1018	76	2	,	,	PUNCT
ijtc-1018	76	3	(	(	PUNCT
ijtc-1018	76	4	houcine	houcine	NOUN
ijtc-1018	76	5	,	,	PUNCT
ijtc-1018	76	6	2017	2017	NUM
ijtc-1018	76	7	)	)	PUNCT
ijtc-1018	76	8	examined	examine	VERB
ijtc-1018	76	9	the	the	DET
ijtc-1018	76	10	relationship	relationship	NOUN
ijtc-1018	76	11	between	between	ADP
ijtc-1018	76	12	the	the	DET
ijtc-1018	76	13	quality	quality	NOUN
ijtc-1018	76	14	of	of	ADP
ijtc-1018	76	15	financial	financial	ADJ
ijtc-1018	76	16	reporting	reporting	NOUN
ijtc-1018	76	17	and	and	CCONJ
ijtc-1018	76	18	investment	investment	NOUN
ijtc-1018	76	19	efficiency	efficiency	NOUN
ijtc-1018	76	20	in	in	ADP
ijtc-1018	76	21	25	25	NUM
ijtc-1018	76	22	companies	company	NOUN
ijtc-1018	76	23	registered	register	VERB
ijtc-1018	76	24	in	in	ADP
ijtc-1018	76	25	tunisia	tunisia	PROPN
ijtc-1018	76	26	.	.	PUNCT
ijtc-1018	77	1	the	the	DET
ijtc-1018	77	2	results	result	NOUN
ijtc-1018	77	3	showed	show	VERB
ijtc-1018	77	4	a	a	DET
ijtc-1018	77	5	negative	negative	ADJ
ijtc-1018	77	6	correlation	correlation	NOUN
ijtc-1018	77	7	between	between	ADP
ijtc-1018	77	8	the	the	DET
ijtc-1018	77	9	quality	quality	NOUN
ijtc-1018	77	10	of	of	ADP
ijtc-1018	77	11	financial	financial	ADJ
ijtc-1018	77	12	reporting	reporting	NOUN
ijtc-1018	77	13	and	and	CCONJ
ijtc-1018	77	14	underinvestment	underinvestment	NOUN
ijtc-1018	77	15	,	,	PUNCT
ijtc-1018	77	16	but	but	CCONJ
ijtc-1018	77	17	there	there	PRON
ijtc-1018	77	18	was	be	VERB
ijtc-1018	77	19	no	no	DET
ijtc-1018	77	20	impact	impact	NOUN
ijtc-1018	77	21	on	on	ADP
ijtc-1018	77	22	overinvestment	overinvestment	ADJ
ijtc-1018	77	23	.	.	PUNCT
ijtc-1018	78	1	the	the	DET
ijtc-1018	78	2	impact	impact	NOUN
ijtc-1018	78	3	of	of	ADP
ijtc-1018	78	4	audit	audit	NOUN
ijtc-1018	78	5	quality	quality	NOUN
ijtc-1018	78	6	on	on	ADP
ijtc-1018	78	7	investment	investment	NOUN
ijtc-1018	78	8	efficiency	efficiency	NOUN
ijtc-1018	78	9	was	be	AUX
ijtc-1018	78	10	examined	examine	VERB
ijtc-1018	78	11	by	by	ADP
ijtc-1018	78	12	(	(	PUNCT
ijtc-1018	78	13	boubaker	boubaker	NOUN
ijtc-1018	78	14	et	et	PROPN
ijtc-1018	78	15	al	al	PROPN
ijtc-1018	78	16	.	.	PROPN
ijtc-1018	78	17	,	,	PUNCT
ijtc-1018	78	18	2018	2018	NUM
ijtc-1018	78	19	)	)	PUNCT
ijtc-1018	78	20	in	in	ADP
ijtc-1018	78	21	125	125	NUM
ijtc-1018	78	22	french	french	ADJ
ijtc-1018	78	23	registered	register	VERB
ijtc-1018	78	24	companies	company	NOUN
ijtc-1018	78	25	.	.	PUNCT
ijtc-1018	79	1	the	the	DET
ijtc-1018	79	2	results	result	NOUN
ijtc-1018	79	3	showed	show	VERB
ijtc-1018	79	4	that	that	SCONJ
ijtc-1018	79	5	investment	investment	NOUN
ijtc-1018	79	6	efficiency	efficiency	NOUN
ijtc-1018	79	7	and	and	CCONJ
ijtc-1018	79	8	audit	audit	NOUN
ijtc-1018	79	9	quality	quality	NOUN
ijtc-1018	79	10	were	be	AUX
ijtc-1018	79	11	positively	positively	ADV
ijtc-1018	79	12	correlated	correlate	VERB
ijtc-1018	79	13	.	.	PUNCT
ijtc-1018	80	1	a	a	DET
ijtc-1018	80	2	research	research	NOUN
ijtc-1018	80	3	was	be	AUX
ijtc-1018	80	4	carried	carry	VERB
ijtc-1018	80	5	out	out	ADP
ijtc-1018	80	6	in	in	ADP
ijtc-1018	80	7	2019	2019	NUM
ijtc-1018	80	8	by	by	ADP
ijtc-1018	80	9	(	(	PUNCT
ijtc-1018	80	10	riska	riska	ADJ
ijtc-1018	80	11	pertamalia	pertamalia	NOUN
ijtc-1018	80	12	,	,	PUNCT
ijtc-1018	80	13	2019	2019	NUM
ijtc-1018	80	14	)	)	PUNCT
ijtc-1018	80	15	to	to	PART
ijtc-1018	80	16	evaluate	evaluate	VERB
ijtc-1018	80	17	the	the	DET
ijtc-1018	80	18	effects	effect	NOUN
ijtc-1018	80	19	of	of	ADP
ijtc-1018	80	20	the	the	DET
ijtc-1018	80	21	audit	audit	NOUN
ijtc-1018	80	22	committee	committee	NOUN
ijtc-1018	80	23	and	and	CCONJ
ijtc-1018	80	24	audit	audit	NOUN
ijtc-1018	80	25	quality	quality	NOUN
ijtc-1018	80	26	on	on	ADP
ijtc-1018	80	27	the	the	DET
ijtc-1018	80	28	financial	financial	ADJ
ijtc-1018	80	29	reporting	reporting	NOUN
ijtc-1018	80	30	of	of	ADP
ijtc-1018	80	31	eleven	eleven	NUM
ijtc-1018	80	32	companies	company	NOUN
ijtc-1018	80	33	that	that	PRON
ijtc-1018	80	34	had	have	VERB
ijtc-1018	80	35	the	the	DET
ijtc-1018	80	36	codes	code	NOUN
ijtc-1018	80	37	asii	asii	NOUN
ijtc-1018	80	38	,	,	PUNCT
ijtc-1018	80	39	cpin	cpin	NOUN
ijtc-1018	80	40	,	,	PUNCT
ijtc-1018	80	41	icbp	icbp	PROPN
ijtc-1018	80	42	,	,	PUNCT
ijtc-1018	80	43	indf	indf	ADJ
ijtc-1018	80	44	,	,	PUNCT
ijtc-1018	80	45	intp	intp	PROPN
ijtc-1018	80	46	,	,	PUNCT
ijtc-1018	80	47	jpfa	jpfa	ADV
ijtc-1018	80	48	,	,	PUNCT
ijtc-1018	80	49	klbf	klbf	PROPN
ijtc-1018	80	50	,	,	PUNCT
ijtc-1018	80	51	smgr	smgr	PROPN
ijtc-1018	80	52	,	,	PUNCT
ijtc-1018	80	53	unvr	unvr	ADJ
ijtc-1018	80	54	,	,	PUNCT
ijtc-1018	80	55	wsbp	wsbp	NOUN
ijtc-1018	80	56	,	,	PUNCT
ijtc-1018	80	57	and	and	CCONJ
ijtc-1018	80	58	wskt	wskt	NOUN
ijtc-1018	80	59	.	.	PUNCT
ijtc-1018	81	1	the	the	DET
ijtc-1018	81	2	findings	finding	NOUN
ijtc-1018	81	3	showed	show	VERB
ijtc-1018	81	4	that	that	SCONJ
ijtc-1018	81	5	the	the	DET
ijtc-1018	81	6	audit	audit	NOUN
ijtc-1018	81	7	committee	committee	NOUN
ijtc-1018	81	8	and	and	CCONJ
ijtc-1018	81	9	audit	audit	NOUN
ijtc-1018	81	10	quality	quality	NOUN
ijtc-1018	81	11	had	have	VERB
ijtc-1018	81	12	a	a	DET
ijtc-1018	81	13	favorable	favorable	ADJ
ijtc-1018	81	14	impact	impact	NOUN
ijtc-1018	81	15	on	on	ADP
ijtc-1018	81	16	the	the	DET
ijtc-1018	81	17	financial	financial	ADJ
ijtc-1018	81	18	reporting	reporting	NOUN
ijtc-1018	81	19	.	.	PUNCT
ijtc-1018	82	1	the	the	DET
ijtc-1018	82	2	effect	effect	NOUN
ijtc-1018	82	3	of	of	ADP
ijtc-1018	82	4	the	the	DET
ijtc-1018	82	5	audit	audit	NOUN
ijtc-1018	82	6	committee	committee	NOUN
ijtc-1018	82	7	and	and	CCONJ
ijtc-1018	82	8	audit	audit	NOUN
ijtc-1018	82	9	quality	quality	NOUN
ijtc-1018	82	10	on	on	ADP
ijtc-1018	82	11	the	the	DET
ijtc-1018	82	12	financial	financial	ADJ
ijtc-1018	82	13	reporting	reporting	NOUN
ijtc-1018	82	14	of	of	ADP
ijtc-1018	82	15	ninety	ninety	NUM
ijtc-1018	82	16	-	-	PUNCT
ijtc-1018	82	17	three	three	NUM
ijtc-1018	82	18	trading	trading	NOUN
ijtc-1018	82	19	companies	company	NOUN
ijtc-1018	82	20	listed	list	VERB
ijtc-1018	82	21	on	on	ADP
ijtc-1018	82	22	bursa	bursa	PROPN
ijtc-1018	82	23	malaysia	malaysia	PROPN
ijtc-1018	82	24	was	be	AUX
ijtc-1018	82	25	investigated	investigate	VERB
ijtc-1018	82	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	82	27	financial	financial	ADJ
ijtc-1018	82	28	reporting	reporting	NOUN
ijtc-1018	82	29	and	and	CCONJ
ijtc-1018	82	30	audit	audit	VERB
ijtc-1018	82	31	quality	quality	NOUN
ijtc-1018	82	32	impact	impact	NOUN
ijtc-1018	82	33	on	on	ADP
ijtc-1018	82	34	investment	investment	NOUN
ijtc-1018	82	35	efficiency	efficiency	NOUN
ijtc-1018	82	36	in	in	ADP
ijtc-1018	82	37	indonesian	indonesian	ADJ
ijtc-1018	82	38	transport	transport	NOUN
ijtc-1018	82	39	and	and	CCONJ
ijtc-1018	82	40	logistics	logistic	NOUN
ijtc-1018	82	41	companies	company	NOUN
ijtc-1018	82	42	chinhayu	chinhayu	VERB
ijtc-1018	82	43	and	and	CCONJ
ijtc-1018	82	44	saiful	saiful	PROPN
ijtc-1018	82	45	118	118	NUM
ijtc-1018	82	46	|	|	ADV
ijtc-1018	82	47	ilomata	ilomata	PROPN
ijtc-1018	82	48	international	international	ADJ
ijtc-1018	82	49	journal	journal	NOUN
ijtc-1018	82	50	of	of	ADP
ijtc-1018	82	51	tax	tax	PROPN
ijtc-1018	82	52	&	&	CCONJ
ijtc-1018	82	53	accounting	accounting	NOUN
ijtc-1018	82	54	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	82	55	by	by	ADV
ijtc-1018	82	56	(	(	PUNCT
ijtc-1018	82	57	hasan	hasan	PROPN
ijtc-1018	82	58	et	et	PROPN
ijtc-1018	82	59	al	al	PROPN
ijtc-1018	82	60	.	.	PROPN
ijtc-1018	82	61	,	,	PUNCT
ijtc-1018	82	62	2019	2019	NUM
ijtc-1018	82	63	)	)	PUNCT
ijtc-1018	82	64	.	.	PUNCT
ijtc-1018	83	1	the	the	DET
ijtc-1018	83	2	research	research	NOUN
ijtc-1018	83	3	discovered	discover	VERB
ijtc-1018	83	4	that	that	SCONJ
ijtc-1018	83	5	while	while	SCONJ
ijtc-1018	83	6	the	the	DET
ijtc-1018	83	7	audit	audit	NOUN
ijtc-1018	83	8	committee	committee	NOUN
ijtc-1018	83	9	had	have	VERB
ijtc-1018	83	10	a	a	DET
ijtc-1018	83	11	positive	positive	ADJ
ijtc-1018	83	12	impact	impact	NOUN
ijtc-1018	83	13	on	on	ADP
ijtc-1018	83	14	financial	financial	ADJ
ijtc-1018	83	15	reporting	reporting	NOUN
ijtc-1018	83	16	,	,	PUNCT
ijtc-1018	83	17	audit	audit	NOUN
ijtc-1018	83	18	quality	quality	NOUN
ijtc-1018	83	19	hypotheses	hypothesis	NOUN
ijtc-1018	83	20	financial	financial	ADJ
ijtc-1018	83	21	reporting	reporting	NOUN
ijtc-1018	83	22	quality	quality	NOUN
ijtc-1018	83	23	and	and	CCONJ
ijtc-1018	83	24	investment	investment	NOUN
ijtc-1018	83	25	efficiency	efficiency	NOUN
ijtc-1018	83	26	based	base	VERB
ijtc-1018	83	27	on	on	ADP
ijtc-1018	83	28	agency	agency	NOUN
ijtc-1018	83	29	theory	theory	NOUN
ijtc-1018	83	30	where	where	SCONJ
ijtc-1018	83	31	it	it	PRON
ijtc-1018	83	32	is	be	AUX
ijtc-1018	83	33	stated	state	VERB
ijtc-1018	83	34	that	that	SCONJ
ijtc-1018	83	35	agency	agency	NOUN
ijtc-1018	83	36	conflicts	conflict	NOUN
ijtc-1018	83	37	arise	arise	VERB
ijtc-1018	83	38	due	due	ADP
ijtc-1018	83	39	to	to	ADP
ijtc-1018	83	40	information	information	NOUN
ijtc-1018	83	41	asymmetry	asymmetry	NOUN
ijtc-1018	83	42	problems	problem	NOUN
ijtc-1018	83	43	between	between	ADP
ijtc-1018	83	44	owners	owner	NOUN
ijtc-1018	83	45	and	and	CCONJ
ijtc-1018	83	46	agents	agent	NOUN
ijtc-1018	83	47	.	.	PUNCT
ijtc-1018	84	1	this	this	PRON
ijtc-1018	84	2	is	be	AUX
ijtc-1018	84	3	also	also	ADV
ijtc-1018	84	4	in	in	ADP
ijtc-1018	84	5	line	line	NOUN
ijtc-1018	84	6	with	with	ADP
ijtc-1018	84	7	the	the	DET
ijtc-1018	84	8	problem	problem	NOUN
ijtc-1018	84	9	of	of	ADP
ijtc-1018	84	10	investment	investment	NOUN
ijtc-1018	84	11	inefficiency	inefficiency	NOUN
ijtc-1018	84	12	that	that	PRON
ijtc-1018	84	13	arises	arise	VERB
ijtc-1018	84	14	both	both	CCONJ
ijtc-1018	84	15	under	under	ADP
ijtc-1018	84	16	and	and	CCONJ
ijtc-1018	84	17	overinvestment	overinvestment	ADJ
ijtc-1018	84	18	conditions	condition	NOUN
ijtc-1018	84	19	due	due	ADP
ijtc-1018	84	20	to	to	ADP
ijtc-1018	84	21	information	information	NOUN
ijtc-1018	84	22	asymmetry	asymmetry	NOUN
ijtc-1018	84	23	problems	problem	NOUN
ijtc-1018	84	24	between	between	ADP
ijtc-1018	84	25	management	management	NOUN
ijtc-1018	84	26	(	(	PUNCT
ijtc-1018	84	27	agents	agent	NOUN
ijtc-1018	84	28	)	)	PUNCT
ijtc-1018	84	29	and	and	CCONJ
ijtc-1018	84	30	owners	owner	NOUN
ijtc-1018	84	31	(	(	PUNCT
ijtc-1018	84	32	principals	principal	NOUN
ijtc-1018	84	33	)	)	PUNCT
ijtc-1018	84	34	.	.	PUNCT
ijtc-1018	85	1	the	the	DET
ijtc-1018	85	2	problem	problem	NOUN
ijtc-1018	85	3	of	of	ADP
ijtc-1018	85	4	information	information	NOUN
ijtc-1018	85	5	asymmetry	asymmetry	NOUN
ijtc-1018	85	6	related	relate	VERB
ijtc-1018	85	7	to	to	ADP
ijtc-1018	85	8	under	under	ADP
ijtc-1018	85	9	and	and	CCONJ
ijtc-1018	85	10	over	over	ADP
ijtc-1018	85	11	investment	investment	NOUN
ijtc-1018	85	12	can	can	AUX
ijtc-1018	85	13	be	be	AUX
ijtc-1018	85	14	reduced	reduce	VERB
ijtc-1018	85	15	by	by	ADP
ijtc-1018	85	16	the	the	DET
ijtc-1018	85	17	quality	quality	NOUN
ijtc-1018	85	18	of	of	ADP
ijtc-1018	85	19	good	good	ADJ
ijtc-1018	85	20	financial	financial	ADJ
ijtc-1018	85	21	reporting	reporting	NOUN
ijtc-1018	85	22	,	,	PUNCT
ijtc-1018	85	23	where	where	SCONJ
ijtc-1018	85	24	the	the	DET
ijtc-1018	85	25	quality	quality	NOUN
ijtc-1018	85	26	of	of	ADP
ijtc-1018	85	27	these	these	DET
ijtc-1018	85	28	financial	financial	ADJ
ijtc-1018	85	29	reporting	reporting	NOUN
ijtc-1018	85	30	will	will	AUX
ijtc-1018	85	31	be	be	AUX
ijtc-1018	85	32	the	the	DET
ijtc-1018	85	33	basis	basis	NOUN
ijtc-1018	85	34	for	for	SCONJ
ijtc-1018	85	35	management	management	NOUN
ijtc-1018	85	36	to	to	PART
ijtc-1018	85	37	make	make	VERB
ijtc-1018	85	38	an	an	DET
ijtc-1018	85	39	efficient	efficient	ADJ
ijtc-1018	85	40	investment	investment	NOUN
ijtc-1018	85	41	decision	decision	NOUN
ijtc-1018	85	42	.	.	PUNCT
ijtc-1018	86	1	(	(	PUNCT
ijtc-1018	86	2	sari	sari	NOUN
ijtc-1018	86	3	&	&	CCONJ
ijtc-1018	86	4	suaryana	suaryana	PROPN
ijtc-1018	86	5	,	,	PUNCT
ijtc-1018	86	6	2014a	2014a	NUM
ijtc-1018	86	7	;	;	PUNCT
ijtc-1018	86	8	shahzad	shahzad	PROPN
ijtc-1018	86	9	et	et	PROPN
ijtc-1018	86	10	al	al	PROPN
ijtc-1018	86	11	.	.	PROPN
ijtc-1018	86	12	,	,	PUNCT
ijtc-1018	86	13	2019	2019	NUM
ijtc-1018	86	14	)	)	PUNCT
ijtc-1018	86	15	found	find	VERB
ijtc-1018	86	16	that	that	SCONJ
ijtc-1018	86	17	the	the	DET
ijtc-1018	86	18	quality	quality	NOUN
ijtc-1018	86	19	of	of	ADP
ijtc-1018	86	20	financial	financial	ADJ
ijtc-1018	86	21	reporting	reporting	NOUN
ijtc-1018	86	22	can	can	AUX
ijtc-1018	86	23	increase	increase	VERB
ijtc-1018	86	24	investment	investment	NOUN
ijtc-1018	86	25	efficiency	efficiency	NOUN
ijtc-1018	86	26	.	.	PUNCT
ijtc-1018	87	1	thus	thus	ADV
ijtc-1018	87	2	,	,	PUNCT
ijtc-1018	87	3	the	the	DET
ijtc-1018	87	4	first	first	ADJ
ijtc-1018	87	5	hypothesis	hypothesis	NOUN
ijtc-1018	87	6	is	be	AUX
ijtc-1018	87	7	formulated	formulate	VERB
ijtc-1018	87	8	as	as	SCONJ
ijtc-1018	87	9	follows	follow	VERB
ijtc-1018	87	10	:	:	PUNCT
ijtc-1018	87	11	h1	h1	NOUN
ijtc-1018	87	12	:	:	PUNCT
ijtc-1018	87	13	high	high	ADJ
ijtc-1018	87	14	quality	quality	NOUN
ijtc-1018	87	15	of	of	ADP
ijtc-1018	87	16	financial	financial	ADJ
ijtc-1018	87	17	reporting	reporting	NOUN
ijtc-1018	87	18	in	in	ADP
ijtc-1018	87	19	companies	company	NOUN
ijtc-1018	87	20	can	can	AUX
ijtc-1018	87	21	have	have	VERB
ijtc-1018	87	22	a	a	DET
ijtc-1018	87	23	positive	positive	ADJ
ijtc-1018	87	24	effect	effect	NOUN
ijtc-1018	87	25	on	on	ADP
ijtc-1018	87	26	investment	investment	NOUN
ijtc-1018	87	27	efficiency	efficiency	NOUN
ijtc-1018	87	28	.	.	PUNCT
ijtc-1018	88	1	the	the	DET
ijtc-1018	88	2	effect	effect	NOUN
ijtc-1018	88	3	of	of	ADP
ijtc-1018	88	4	audit	audit	NOUN
ijtc-1018	88	5	quality	quality	NOUN
ijtc-1018	88	6	on	on	ADP
ijtc-1018	88	7	investment	investment	NOUN
ijtc-1018	88	8	efficiency	efficiency	NOUN
ijtc-1018	88	9	based	base	VERB
ijtc-1018	88	10	on	on	ADP
ijtc-1018	88	11	agency	agency	NOUN
ijtc-1018	88	12	theory	theory	NOUN
ijtc-1018	88	13	which	which	PRON
ijtc-1018	88	14	states	state	VERB
ijtc-1018	88	15	that	that	SCONJ
ijtc-1018	88	16	there	there	PRON
ijtc-1018	88	17	is	be	VERB
ijtc-1018	88	18	a	a	DET
ijtc-1018	88	19	two	two	NUM
ijtc-1018	88	20	-	-	PUNCT
ijtc-1018	88	21	party	party	NOUN
ijtc-1018	88	22	relationship	relationship	NOUN
ijtc-1018	88	23	between	between	ADP
ijtc-1018	88	24	the	the	DET
ijtc-1018	88	25	first	first	ADJ
ijtc-1018	88	26	party	party	NOUN
ijtc-1018	88	27	,	,	PUNCT
ijtc-1018	88	28	namely	namely	ADV
ijtc-1018	88	29	the	the	DET
ijtc-1018	88	30	owner	owner	NOUN
ijtc-1018	88	31	and	and	CCONJ
ijtc-1018	88	32	the	the	DET
ijtc-1018	88	33	second	second	ADJ
ijtc-1018	88	34	party	party	NOUN
ijtc-1018	88	35	,	,	PUNCT
ijtc-1018	88	36	namely	namely	ADV
ijtc-1018	88	37	the	the	DET
ijtc-1018	88	38	agent	agent	NOUN
ijtc-1018	88	39	(	(	PUNCT
ijtc-1018	88	40	management	management	NOUN
ijtc-1018	88	41	)	)	PUNCT
ijtc-1018	88	42	.	.	PUNCT
ijtc-1018	89	1	the	the	DET
ijtc-1018	89	2	existence	existence	NOUN
ijtc-1018	89	3	of	of	ADP
ijtc-1018	89	4	information	information	NOUN
ijtc-1018	89	5	asymmetry	asymmetry	NOUN
ijtc-1018	89	6	between	between	ADP
ijtc-1018	89	7	the	the	DET
ijtc-1018	89	8	owner	owner	NOUN
ijtc-1018	89	9	and	and	CCONJ
ijtc-1018	89	10	management	management	NOUN
ijtc-1018	89	11	results	result	NOUN
ijtc-1018	89	12	in	in	ADP
ijtc-1018	89	13	the	the	DET
ijtc-1018	89	14	owner	owner	NOUN
ijtc-1018	89	15	assessing	assess	VERB
ijtc-1018	89	16	management	management	NOUN
ijtc-1018	89	17	as	as	ADP
ijtc-1018	89	18	knowing	know	VERB
ijtc-1018	89	19	more	more	ADJ
ijtc-1018	89	20	information	information	NOUN
ijtc-1018	89	21	which	which	PRON
ijtc-1018	89	22	results	result	VERB
ijtc-1018	89	23	in	in	ADP
ijtc-1018	89	24	opportunistic	opportunistic	ADJ
ijtc-1018	89	25	behavior	behavior	NOUN
ijtc-1018	89	26	of	of	ADP
ijtc-1018	89	27	managers	manager	NOUN
ijtc-1018	89	28	.	.	PUNCT
ijtc-1018	90	1	conditions	condition	NOUN
ijtc-1018	90	2	where	where	SCONJ
ijtc-1018	90	3	managers	manager	NOUN
ijtc-1018	90	4	have	have	VERB
ijtc-1018	90	5	more	more	ADJ
ijtc-1018	90	6	information	information	NOUN
ijtc-1018	90	7	than	than	ADP
ijtc-1018	90	8	owners	owner	NOUN
ijtc-1018	90	9	and	and	CCONJ
ijtc-1018	90	10	investors	investor	NOUN
ijtc-1018	90	11	,	,	PUNCT
ijtc-1018	90	12	leading	lead	VERB
ijtc-1018	90	13	to	to	ADP
ijtc-1018	90	14	increased	increase	VERB
ijtc-1018	90	15	information	information	NOUN
ijtc-1018	90	16	asymmetry	asymmetry	NOUN
ijtc-1018	90	17	and	and	CCONJ
ijtc-1018	90	18	agency	agency	NOUN
ijtc-1018	90	19	problems	problem	NOUN
ijtc-1018	90	20	,	,	PUNCT
ijtc-1018	90	21	resulting	result	VERB
ijtc-1018	90	22	in	in	ADP
ijtc-1018	90	23	problems	problem	NOUN
ijtc-1018	90	24	with	with	ADP
ijtc-1018	90	25	low	low	ADJ
ijtc-1018	90	26	efficiency	efficiency	NOUN
ijtc-1018	90	27	of	of	ADP
ijtc-1018	90	28	resource	resource	NOUN
ijtc-1018	90	29	allocation	allocation	NOUN
ijtc-1018	90	30	in	in	ADP
ijtc-1018	90	31	the	the	DET
ijtc-1018	90	32	market	market	NOUN
ijtc-1018	90	33	(	(	PUNCT
ijtc-1018	90	34	alsmady	alsmady	ADJ
ijtc-1018	90	35	,	,	PUNCT
ijtc-1018	90	36	2023	2023	NUM
ijtc-1018	90	37	)	)	PUNCT
ijtc-1018	90	38	.	.	PUNCT
ijtc-1018	91	1	for	for	ADP
ijtc-1018	91	2	this	this	DET
ijtc-1018	91	3	reason	reason	NOUN
ijtc-1018	91	4	,	,	PUNCT
ijtc-1018	91	5	it	it	PRON
ijtc-1018	91	6	is	be	AUX
ijtc-1018	91	7	necessary	necessary	ADJ
ijtc-1018	91	8	to	to	PART
ijtc-1018	91	9	have	have	VERB
ijtc-1018	91	10	a	a	DET
ijtc-1018	91	11	mechanism	mechanism	NOUN
ijtc-1018	91	12	that	that	PRON
ijtc-1018	91	13	can	can	AUX
ijtc-1018	91	14	control	control	VERB
ijtc-1018	91	15	the	the	DET
ijtc-1018	91	16	opportunistic	opportunistic	ADJ
ijtc-1018	91	17	behavior	behavior	NOUN
ijtc-1018	91	18	of	of	ADP
ijtc-1018	91	19	managers	manager	NOUN
ijtc-1018	91	20	and	and	CCONJ
ijtc-1018	91	21	also	also	ADV
ijtc-1018	91	22	help	help	VERB
ijtc-1018	91	23	management	management	NOUN
ijtc-1018	91	24	to	to	PART
ijtc-1018	91	25	be	be	AUX
ijtc-1018	91	26	able	able	ADJ
ijtc-1018	91	27	to	to	PART
ijtc-1018	91	28	make	make	VERB
ijtc-1018	91	29	an	an	DET
ijtc-1018	91	30	investment	investment	NOUN
ijtc-1018	91	31	efficiency	efficiency	NOUN
ijtc-1018	91	32	decision	decision	NOUN
ijtc-1018	91	33	based	base	VERB
ijtc-1018	91	34	on	on	ADP
ijtc-1018	91	35	quality	quality	NOUN
ijtc-1018	91	36	financial	financial	ADJ
ijtc-1018	91	37	reporting	reporting	NOUN
ijtc-1018	91	38	.	.	PUNCT
ijtc-1018	92	1	good	good	ADJ
ijtc-1018	92	2	audit	audit	NOUN
ijtc-1018	92	3	quality	quality	NOUN
ijtc-1018	92	4	will	will	AUX
ijtc-1018	92	5	improve	improve	VERB
ijtc-1018	92	6	the	the	DET
ijtc-1018	92	7	quality	quality	NOUN
ijtc-1018	92	8	of	of	ADP
ijtc-1018	92	9	a	a	DET
ijtc-1018	92	10	financial	financial	ADJ
ijtc-1018	92	11	statement	statement	NOUN
ijtc-1018	92	12	and	and	CCONJ
ijtc-1018	92	13	will	will	AUX
ijtc-1018	92	14	have	have	VERB
ijtc-1018	92	15	an	an	DET
ijtc-1018	92	16	impact	impact	NOUN
ijtc-1018	92	17	on	on	ADP
ijtc-1018	92	18	efficient	efficient	ADJ
ijtc-1018	92	19	decision	decision	NOUN
ijtc-1018	92	20	making	making	NOUN
ijtc-1018	92	21	.	.	PUNCT
ijtc-1018	93	1	(	(	PUNCT
ijtc-1018	93	2	boubaker	boubaker	NOUN
ijtc-1018	93	3	et	et	PROPN
ijtc-1018	93	4	al	al	PROPN
ijtc-1018	93	5	.	.	PROPN
ijtc-1018	93	6	,	,	PUNCT
ijtc-1018	93	7	2018	2018	NUM
ijtc-1018	93	8	;	;	PUNCT
ijtc-1018	93	9	shahzad	shahzad	PROPN
ijtc-1018	93	10	et	et	PROPN
ijtc-1018	93	11	al	al	PROPN
ijtc-1018	93	12	.	.	PROPN
ijtc-1018	93	13	,	,	PUNCT
ijtc-1018	93	14	2019	2019	NUM
ijtc-1018	93	15	)	)	PUNCT
ijtc-1018	93	16	found	find	VERB
ijtc-1018	93	17	that	that	SCONJ
ijtc-1018	93	18	audit	audit	NOUN
ijtc-1018	93	19	quality	quality	NOUN
ijtc-1018	93	20	can	can	AUX
ijtc-1018	93	21	improve	improve	VERB
ijtc-1018	93	22	efficient	efficient	ADJ
ijtc-1018	93	23	investment	investment	NOUN
ijtc-1018	93	24	decisions	decision	NOUN
ijtc-1018	93	25	.	.	PUNCT
ijtc-1018	94	1	thus	thus	ADV
ijtc-1018	94	2	,	,	PUNCT
ijtc-1018	94	3	the	the	DET
ijtc-1018	94	4	second	second	ADJ
ijtc-1018	94	5	hypothesis	hypothesis	NOUN
ijtc-1018	94	6	is	be	AUX
ijtc-1018	94	7	formulated	formulate	VERB
ijtc-1018	94	8	as	as	SCONJ
ijtc-1018	94	9	follows	follow	VERB
ijtc-1018	94	10	:	:	PUNCT
ijtc-1018	94	11	h2	h2	NOUN
ijtc-1018	94	12	:	:	PUNCT
ijtc-1018	94	13	high	high	ADJ
ijtc-1018	94	14	audit	audit	NOUN
ijtc-1018	94	15	quality	quality	NOUN
ijtc-1018	94	16	can	can	AUX
ijtc-1018	94	17	improve	improve	VERB
ijtc-1018	94	18	investment	investment	NOUN
ijtc-1018	94	19	efficiency	efficiency	NOUN
ijtc-1018	94	20	decisions	decision	NOUN
ijtc-1018	94	21	in	in	ADP
ijtc-1018	94	22	a	a	DET
ijtc-1018	94	23	company	company	NOUN
ijtc-1018	94	24	method	method	NOUN
ijtc-1018	94	25	population	population	NOUN
ijtc-1018	94	26	and	and	CCONJ
ijtc-1018	94	27	sample	sample	VERB
ijtc-1018	94	28	the	the	DET
ijtc-1018	94	29	population	population	NOUN
ijtc-1018	94	30	for	for	ADP
ijtc-1018	94	31	this	this	DET
ijtc-1018	94	32	research	research	NOUN
ijtc-1018	94	33	encompasses	encompass	VERB
ijtc-1018	94	34	all	all	DET
ijtc-1018	94	35	transportation	transportation	NOUN
ijtc-1018	94	36	and	and	CCONJ
ijtc-1018	94	37	logistics	logistic	NOUN
ijtc-1018	94	38	companies	company	NOUN
ijtc-1018	94	39	that	that	PRON
ijtc-1018	94	40	are	be	AUX
ijtc-1018	94	41	publicly	publicly	ADV
ijtc-1018	94	42	listed	list	VERB
ijtc-1018	94	43	on	on	ADP
ijtc-1018	94	44	the	the	DET
ijtc-1018	94	45	indonesia	indonesia	PROPN
ijtc-1018	94	46	stock	stock	PROPN
ijtc-1018	94	47	exchange	exchange	PROPN
ijtc-1018	94	48	.	.	PUNCT
ijtc-1018	95	1	the	the	DET
ijtc-1018	95	2	research	research	NOUN
ijtc-1018	95	3	sample	sample	NOUN
ijtc-1018	95	4	consists	consist	VERB
ijtc-1018	95	5	of	of	ADP
ijtc-1018	95	6	24	24	NUM
ijtc-1018	95	7	transportation	transportation	NOUN
ijtc-1018	95	8	and	and	CCONJ
ijtc-1018	95	9	logistics	logistic	NOUN
ijtc-1018	95	10	companies	company	NOUN
ijtc-1018	95	11	that	that	PRON
ijtc-1018	95	12	were	be	AUX
ijtc-1018	95	13	listed	list	VERB
ijtc-1018	95	14	on	on	ADP
ijtc-1018	95	15	the	the	DET
ijtc-1018	95	16	indonesia	indonesia	PROPN
ijtc-1018	95	17	stock	stock	PROPN
ijtc-1018	95	18	exchange	exchange	PROPN
ijtc-1018	95	19	during	during	ADP
ijtc-1018	95	20	the	the	DET
ijtc-1018	95	21	period	period	NOUN
ijtc-1018	95	22	from	from	ADP
ijtc-1018	95	23	2018	2018	NUM
ijtc-1018	95	24	to	to	ADP
ijtc-1018	95	25	2022	2022	NUM
ijtc-1018	95	26	.	.	PUNCT
ijtc-1018	96	1	the	the	DET
ijtc-1018	96	2	sample	sample	NOUN
ijtc-1018	96	3	selection	selection	NOUN
ijtc-1018	96	4	was	be	AUX
ijtc-1018	96	5	conducted	conduct	VERB
ijtc-1018	96	6	using	use	VERB
ijtc-1018	96	7	the	the	DET
ijtc-1018	96	8	purposive	purposive	ADJ
ijtc-1018	96	9	sampling	sampling	NOUN
ijtc-1018	96	10	method	method	NOUN
ijtc-1018	96	11	,	,	PUNCT
ijtc-1018	96	12	adhering	adhere	VERB
ijtc-1018	96	13	to	to	ADP
ijtc-1018	96	14	specific	specific	ADJ
ijtc-1018	96	15	criteria	criterion	NOUN
ijtc-1018	96	16	aligned	align	VERB
ijtc-1018	96	17	with	with	ADP
ijtc-1018	96	18	the	the	DET
ijtc-1018	96	19	research	research	NOUN
ijtc-1018	96	20	objectives	objective	NOUN
ijtc-1018	96	21	.	.	PUNCT
ijtc-1018	97	1	the	the	DET
ijtc-1018	97	2	selected	select	VERB
ijtc-1018	97	3	criteria	criterion	NOUN
ijtc-1018	97	4	include	include	VERB
ijtc-1018	97	5	:	:	PUNCT
ijtc-1018	97	6	the	the	DET
ijtc-1018	97	7	population	population	NOUN
ijtc-1018	97	8	for	for	ADP
ijtc-1018	97	9	this	this	DET
ijtc-1018	97	10	research	research	NOUN
ijtc-1018	97	11	encompasses	encompass	VERB
ijtc-1018	97	12	all	all	DET
ijtc-1018	97	13	transportation	transportation	NOUN
ijtc-1018	97	14	and	and	CCONJ
ijtc-1018	97	15	logistics	logistic	NOUN
ijtc-1018	97	16	companies	company	NOUN
ijtc-1018	97	17	that	that	PRON
ijtc-1018	97	18	are	be	AUX
ijtc-1018	97	19	publicly	publicly	ADV
ijtc-1018	97	20	listed	list	VERB
ijtc-1018	97	21	on	on	ADP
ijtc-1018	97	22	the	the	DET
ijtc-1018	97	23	indonesia	indonesia	PROPN
ijtc-1018	97	24	stock	stock	PROPN
ijtc-1018	97	25	exchange	exchange	PROPN
ijtc-1018	97	26	during	during	ADP
ijtc-1018	97	27	the	the	DET
ijtc-1018	97	28	period	period	NOUN
ijtc-1018	97	29	from	from	ADP
ijtc-1018	97	30	2018	2018	NUM
ijtc-1018	97	31	to	to	ADP
ijtc-1018	97	32	2022	2022	NUM
ijtc-1018	97	33	.	.	PUNCT
ijtc-1018	98	1	the	the	DET
ijtc-1018	98	2	research	research	NOUN
ijtc-1018	98	3	sample	sample	NOUN
ijtc-1018	98	4	consists	consist	VERB
ijtc-1018	98	5	of	of	ADP
ijtc-1018	98	6	24	24	NUM
ijtc-1018	98	7	companies	company	NOUN
ijtc-1018	98	8	that	that	PRON
ijtc-1018	98	9	met	meet	VERB
ijtc-1018	98	10	the	the	DET
ijtc-1018	98	11	criteria	criterion	NOUN
ijtc-1018	98	12	,	,	PUNCT
ijtc-1018	98	13	selected	select	VERB
ijtc-1018	98	14	during	during	ADP
ijtc-1018	98	15	the	the	DET
ijtc-1018	98	16	5	5	NUM
ijtc-1018	98	17	-	-	PUNCT
ijtc-1018	98	18	year	year	NOUN
ijtc-1018	98	19	observation	observation	NOUN
ijtc-1018	98	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	98	21	financial	financial	ADJ
ijtc-1018	98	22	reporting	reporting	NOUN
ijtc-1018	98	23	and	and	CCONJ
ijtc-1018	98	24	audit	audit	VERB
ijtc-1018	98	25	quality	quality	NOUN
ijtc-1018	98	26	impact	impact	NOUN
ijtc-1018	98	27	on	on	ADP
ijtc-1018	98	28	investment	investment	NOUN
ijtc-1018	98	29	efficiency	efficiency	NOUN
ijtc-1018	98	30	in	in	ADP
ijtc-1018	98	31	indonesian	indonesian	ADJ
ijtc-1018	98	32	transport	transport	NOUN
ijtc-1018	98	33	and	and	CCONJ
ijtc-1018	98	34	logistics	logistic	NOUN
ijtc-1018	98	35	companies	company	NOUN
ijtc-1018	98	36	chinhayu	chinhayu	VERB
ijtc-1018	98	37	and	and	CCONJ
ijtc-1018	98	38	saiful	saiful	PROPN
ijtc-1018	98	39	119	119	NUM
ijtc-1018	98	40	|	|	ADV
ijtc-1018	98	41	ilomata	ilomata	PROPN
ijtc-1018	98	42	international	international	ADJ
ijtc-1018	98	43	journal	journal	NOUN
ijtc-1018	98	44	of	of	ADP
ijtc-1018	98	45	tax	tax	PROPN
ijtc-1018	98	46	&	&	CCONJ
ijtc-1018	98	47	accounting	accounting	PROPN
ijtc-1018	98	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	98	49	period	period	NOUN
ijtc-1018	98	50	,	,	PUNCT
ijtc-1018	98	51	resulting	result	VERB
ijtc-1018	98	52	in	in	ADP
ijtc-1018	98	53	a	a	DET
ijtc-1018	98	54	total	total	NOUN
ijtc-1018	98	55	of	of	ADP
ijtc-1018	98	56	120	120	NUM
ijtc-1018	98	57	observations	observation	NOUN
ijtc-1018	98	58	.	.	PUNCT
ijtc-1018	99	1	the	the	DET
ijtc-1018	99	2	sample	sample	NOUN
ijtc-1018	99	3	selection	selection	NOUN
ijtc-1018	99	4	was	be	AUX
ijtc-1018	99	5	conducted	conduct	VERB
ijtc-1018	99	6	using	use	VERB
ijtc-1018	99	7	the	the	DET
ijtc-1018	99	8	purposive	purposive	ADJ
ijtc-1018	99	9	sampling	sampling	NOUN
ijtc-1018	99	10	method	method	NOUN
ijtc-1018	99	11	,	,	PUNCT
ijtc-1018	99	12	adhering	adhere	VERB
ijtc-1018	99	13	to	to	ADP
ijtc-1018	99	14	specific	specific	ADJ
ijtc-1018	99	15	criteria	criterion	NOUN
ijtc-1018	99	16	aligned	align	VERB
ijtc-1018	99	17	with	with	ADP
ijtc-1018	99	18	the	the	DET
ijtc-1018	99	19	research	research	NOUN
ijtc-1018	99	20	objectives	objective	NOUN
ijtc-1018	99	21	.	.	PUNCT
ijtc-1018	100	1	the	the	DET
ijtc-1018	100	2	selected	select	VERB
ijtc-1018	100	3	criteria	criterion	NOUN
ijtc-1018	100	4	include	include	VERB
ijtc-1018	100	5	:	:	PUNCT
ijtc-1018	100	6	1	1	X
ijtc-1018	100	7	.	.	X
ijtc-1018	100	8	transportation	transportation	NOUN
ijtc-1018	100	9	and	and	CCONJ
ijtc-1018	100	10	logistics	logistic	NOUN
ijtc-1018	100	11	sector	sector	NOUN
ijtc-1018	100	12	companies	company	NOUN
ijtc-1018	100	13	listed	list	VERB
ijtc-1018	100	14	on	on	ADP
ijtc-1018	100	15	the	the	DET
ijtc-1018	100	16	indonesia	indonesia	PROPN
ijtc-1018	100	17	stock	stock	PROPN
ijtc-1018	100	18	exchange	exchange	PROPN
ijtc-1018	100	19	for	for	ADP
ijtc-1018	100	20	the	the	DET
ijtc-1018	100	21	2018	2018	NUM
ijtc-1018	100	22	-	-	SYM
ijtc-1018	100	23	2022	2022	NUM
ijtc-1018	100	24	2	2	NUM
ijtc-1018	100	25	.	.	PUNCT
ijtc-1018	100	26	oservation	oservation	NOUN
ijtc-1018	100	27	period	period	NOUN
ijtc-1018	100	28	financial	financial	ADJ
ijtc-1018	100	29	reporting	reporting	NOUN
ijtc-1018	100	30	of	of	ADP
ijtc-1018	100	31	transportation	transportation	NOUN
ijtc-1018	100	32	and	and	CCONJ
ijtc-1018	100	33	logistics	logistic	NOUN
ijtc-1018	100	34	sector	sector	NOUN
ijtc-1018	100	35	companies	company	NOUN
ijtc-1018	100	36	that	that	PRON
ijtc-1018	100	37	have	have	AUX
ijtc-1018	100	38	been	be	AUX
ijtc-1018	100	39	reported	report	VERB
ijtc-1018	100	40	and	and	CCONJ
ijtc-1018	100	41	audited	audit	VERB
ijtc-1018	100	42	by	by	ADP
ijtc-1018	100	43	independent	independent	ADJ
ijtc-1018	100	44	parties	party	NOUN
ijtc-1018	100	45	for	for	ADP
ijtc-1018	100	46	the	the	DET
ijtc-1018	100	47	2018	2018	NUM
ijtc-1018	100	48	-	-	SYM
ijtc-1018	100	49	2022	2022	NUM
ijtc-1018	100	50	3	3	NUM
ijtc-1018	100	51	.	.	PUNCT
ijtc-1018	100	52	observation	observation	NOUN
ijtc-1018	100	53	period	period	NOUN
ijtc-1018	100	54	financial	financial	ADJ
ijtc-1018	100	55	reporting	reporting	NOUN
ijtc-1018	100	56	of	of	ADP
ijtc-1018	100	57	transportation	transportation	NOUN
ijtc-1018	100	58	and	and	CCONJ
ijtc-1018	100	59	logistics	logistic	NOUN
ijtc-1018	100	60	sector	sector	NOUN
ijtc-1018	100	61	companies	company	NOUN
ijtc-1018	100	62	that	that	PRON
ijtc-1018	100	63	have	have	VERB
ijtc-1018	100	64	complete	complete	ADJ
ijtc-1018	100	65	information	information	NOUN
ijtc-1018	100	66	about	about	ADP
ijtc-1018	100	67	dependent	dependent	ADJ
ijtc-1018	100	68	and	and	CCONJ
ijtc-1018	100	69	independent	independent	ADJ
ijtc-1018	100	70	variables	variable	NOUN
ijtc-1018	100	71	in	in	ADP
ijtc-1018	100	72	accordance	accordance	NOUN
ijtc-1018	100	73	with	with	ADP
ijtc-1018	100	74	research	research	NOUN
ijtc-1018	100	75	criteria	criterion	NOUN
ijtc-1018	100	76	.	.	PUNCT
ijtc-1018	101	1	variable	variable	NOUN
ijtc-1018	101	2	and	and	CCONJ
ijtc-1018	101	3	measurement	measurement	NOUN
ijtc-1018	101	4	dependent	dependent	ADJ
ijtc-1018	101	5	variable	variable	NOUN
ijtc-1018	101	6	the	the	DET
ijtc-1018	101	7	dependent	dependent	ADJ
ijtc-1018	101	8	variable	variable	NOUN
ijtc-1018	101	9	in	in	ADP
ijtc-1018	101	10	this	this	DET
ijtc-1018	101	11	research	research	NOUN
ijtc-1018	101	12	is	be	AUX
ijtc-1018	101	13	investment	investment	NOUN
ijtc-1018	101	14	efficiency	efficiency	NOUN
ijtc-1018	101	15	.	.	PUNCT
ijtc-1018	102	1	in	in	ADP
ijtc-1018	102	2	this	this	DET
ijtc-1018	102	3	research	research	NOUN
ijtc-1018	102	4	investment	investment	NOUN
ijtc-1018	102	5	efficiency	efficiency	NOUN
ijtc-1018	102	6	is	be	AUX
ijtc-1018	102	7	measured	measure	VERB
ijtc-1018	102	8	by	by	ADP
ijtc-1018	102	9	measuring	measure	VERB
ijtc-1018	102	10	:	:	PUNCT
ijtc-1018	102	11	the	the	DET
ijtc-1018	102	12	dependent	dependent	ADJ
ijtc-1018	102	13	variable	variable	NOUN
ijtc-1018	102	14	in	in	ADP
ijtc-1018	102	15	this	this	DET
ijtc-1018	102	16	research	research	NOUN
ijtc-1018	102	17	is	be	AUX
ijtc-1018	102	18	investment	investment	NOUN
ijtc-1018	102	19	efficiency	efficiency	NOUN
ijtc-1018	102	20	.	.	PUNCT
ijtc-1018	103	1	in	in	ADP
ijtc-1018	103	2	this	this	DET
ijtc-1018	103	3	research	research	NOUN
ijtc-1018	103	4	,	,	PUNCT
ijtc-1018	103	5	investment	investment	NOUN
ijtc-1018	103	6	efficiency	efficiency	NOUN
ijtc-1018	103	7	is	be	AUX
ijtc-1018	103	8	measured	measure	VERB
ijtc-1018	103	9	using	use	VERB
ijtc-1018	103	10	the	the	DET
ijtc-1018	103	11	measurement	measurement	NOUN
ijtc-1018	103	12	model	model	NOUN
ijtc-1018	103	13	employed	employ	VERB
ijtc-1018	103	14	by	by	ADP
ijtc-1018	103	15	(	(	PUNCT
ijtc-1018	103	16	biddle	biddle	NOUN
ijtc-1018	103	17	,	,	PUNCT
ijtc-1018	103	18	2009b	2009b	NUM
ijtc-1018	103	19	)	)	PUNCT
ijtc-1018	103	20	and	and	CCONJ
ijtc-1018	103	21	(	(	PUNCT
ijtc-1018	103	22	sari	sari	NOUN
ijtc-1018	103	23	&	&	CCONJ
ijtc-1018	103	24	suaryana	suaryana	PROPN
ijtc-1018	103	25	,	,	PUNCT
ijtc-1018	103	26	2014b	2014b	NUM
ijtc-1018	103	27	)	)	PUNCT
ijtc-1018	103	28	.	.	PUNCT
ijtc-1018	104	1	the	the	DET
ijtc-1018	104	2	following	follow	VERB
ijtc-1018	104	3	is	be	AUX
ijtc-1018	104	4	the	the	DET
ijtc-1018	104	5	measurement	measurement	NOUN
ijtc-1018	104	6	:	:	PUNCT
ijtc-1018	104	7	investment	investment	PROPN
ijtc-1018	104	8	ii	ii	PROPN
ijtc-1018	104	9	,	,	PUNCT
ijtc-1018	104	10	t=	t=	PROPN
ijtc-1018	104	11	αi	αi	PROPN
ijtc-1018	104	12	,	,	PUNCT
ijtc-1018	104	13	t	t	PROPN
ijtc-1018	104	14	+	+	CCONJ
ijtc-1018	104	15	β1sg	β1sg	PUNCT
ijtc-1018	104	16	i	i	PROPN
ijtc-1018	104	17	,	,	PUNCT
ijtc-1018	104	18	t-1	t-1	PROPN
ijtc-1018	104	19	+	+	CCONJ
ijtc-1018	104	20	εi	εi	VERB
ijtc-1018	104	21	,	,	PUNCT
ijtc-1018	104	22	t	t	NOUN
ijtc-1018	104	23	description	description	NOUN
ijtc-1018	104	24	:	:	PUNCT
ijtc-1018	104	25	investment	investment	NOUN
ijtc-1018	104	26	i	i	PRON
ijtc-1018	104	27	,	,	PUNCT
ijtc-1018	104	28	t	t	NOUN
ijtc-1018	104	29	=	=	SYM
ijtc-1018	104	30	total	total	ADJ
ijtc-1018	104	31	investment	investment	NOUN
ijtc-1018	104	32	of	of	ADP
ijtc-1018	104	33	the	the	DET
ijtc-1018	104	34	company	company	NOUN
ijtc-1018	104	35	(	(	PUNCT
ijtc-1018	104	36	i	i	NOUN
ijtc-1018	104	37	)	)	PUNCT
ijtc-1018	104	38	in	in	ADP
ijtc-1018	104	39	year	year	NOUN
ijtc-1018	104	40	(	(	PUNCT
ijtc-1018	104	41	t	t	PROPN
ijtc-1018	104	42	)	)	PUNCT
ijtc-1018	104	43	,	,	PUNCT
ijtc-1018	104	44	can	can	AUX
ijtc-1018	104	45	be	be	AUX
ijtc-1018	104	46	calculated	calculate	VERB
ijtc-1018	104	47	increase	increase	NOUN
ijtc-1018	104	48	on	on	ADP
ijtc-1018	104	49	tangible	tangible	ADJ
ijtc-1018	104	50	assets	asset	NOUN
ijtc-1018	104	51	by	by	ADP
ijtc-1018	104	52	intangible	intangible	ADJ
ijtc-1018	104	53	assets	asset	NOUN
ijtc-1018	104	54	divided	divide	VERB
ijtc-1018	104	55	by	by	ADP
ijtc-1018	104	56	lagged	lag	VERB
ijtc-1018	104	57	total	total	ADJ
ijtc-1018	104	58	assets	asset	NOUN
ijtc-1018	104	59	.	.	PUNCT
ijtc-1018	105	1	sgi	sgi	PROPN
ijtc-1018	105	2	,	,	PUNCT
ijtc-1018	105	3	t	t	NOUN
ijtc-1018	105	4	=	=	PUNCT
ijtc-1018	105	5	change	change	NOUN
ijtc-1018	105	6	in	in	ADP
ijtc-1018	105	7	sales	sale	NOUN
ijtc-1018	105	8	level	level	NOUN
ijtc-1018	105	9	in	in	ADP
ijtc-1018	105	10	company	company	NOUN
ijtc-1018	105	11	i	i	PRON
ijtc-1018	105	12	in	in	ADP
ijtc-1018	105	13	the	the	DET
ijtc-1018	105	14	current	current	ADJ
ijtc-1018	105	15	year	year	NOUN
ijtc-1018	105	16	with	with	ADP
ijtc-1018	105	17	the	the	DET
ijtc-1018	105	18	previous	previous	ADJ
ijtc-1018	105	19	year	year	NOUN
ijtc-1018	105	20	.	.	PUNCT
ijtc-1018	106	1	the	the	DET
ijtc-1018	106	2	dependent	dependent	ADJ
ijtc-1018	106	3	variable	variable	NOUN
ijtc-1018	106	4	of	of	ADP
ijtc-1018	106	5	this	this	DET
ijtc-1018	106	6	research	research	NOUN
ijtc-1018	106	7	is	be	AUX
ijtc-1018	106	8	the	the	DET
ijtc-1018	106	9	residual	residual	ADJ
ijtc-1018	106	10	value	value	NOUN
ijtc-1018	106	11	multiplied	multiply	VERB
ijtc-1018	106	12	by	by	ADP
ijtc-1018	106	13	-1	-1	PUNCT
ijtc-1018	106	14	,	,	PUNCT
ijtc-1018	106	15	so	so	CCONJ
ijtc-1018	106	16	if	if	SCONJ
ijtc-1018	106	17	you	you	PRON
ijtc-1018	106	18	get	get	VERB
ijtc-1018	106	19	a	a	DET
ijtc-1018	106	20	high	high	ADJ
ijtc-1018	106	21	value	value	NOUN
ijtc-1018	106	22	it	it	PRON
ijtc-1018	106	23	means	mean	VERB
ijtc-1018	106	24	that	that	SCONJ
ijtc-1018	106	25	the	the	DET
ijtc-1018	106	26	investment	investment	NOUN
ijtc-1018	106	27	efficiency	efficiency	NOUN
ijtc-1018	106	28	is	be	AUX
ijtc-1018	106	29	higher	high	ADJ
ijtc-1018	106	30	.	.	PUNCT
ijtc-1018	107	1	independent	independent	ADJ
ijtc-1018	107	2	variables	variable	NOUN
ijtc-1018	107	3	quality	quality	NOUN
ijtc-1018	107	4	of	of	ADP
ijtc-1018	107	5	financial	financial	ADJ
ijtc-1018	107	6	reporting	reporting	NOUN
ijtc-1018	107	7	in	in	ADP
ijtc-1018	107	8	this	this	DET
ijtc-1018	107	9	research	research	NOUN
ijtc-1018	107	10	,	,	PUNCT
ijtc-1018	107	11	the	the	DET
ijtc-1018	107	12	quality	quality	NOUN
ijtc-1018	107	13	of	of	ADP
ijtc-1018	107	14	financial	financial	ADJ
ijtc-1018	107	15	reporting	reporting	NOUN
ijtc-1018	107	16	is	be	AUX
ijtc-1018	107	17	calculated	calculate	VERB
ijtc-1018	107	18	by	by	ADP
ijtc-1018	107	19	measuring	measure	VERB
ijtc-1018	107	20	:	:	PUNCT
ijtc-1018	107	21	the	the	DET
ijtc-1018	107	22	independent	independent	ADJ
ijtc-1018	107	23	variables	variable	NOUN
ijtc-1018	107	24	in	in	ADP
ijtc-1018	107	25	this	this	DET
ijtc-1018	107	26	research	research	NOUN
ijtc-1018	107	27	are	be	AUX
ijtc-1018	107	28	the	the	DET
ijtc-1018	107	29	quality	quality	NOUN
ijtc-1018	107	30	of	of	ADP
ijtc-1018	107	31	financial	financial	ADJ
ijtc-1018	107	32	reporting	reporting	NOUN
ijtc-1018	107	33	and	and	CCONJ
ijtc-1018	107	34	audit	audit	NOUN
ijtc-1018	107	35	quality	quality	NOUN
ijtc-1018	107	36	.	.	PUNCT
ijtc-1018	108	1	financial	financial	ADJ
ijtc-1018	108	2	reporting	reporting	NOUN
ijtc-1018	108	3	quality	quality	NOUN
ijtc-1018	108	4	the	the	DET
ijtc-1018	108	5	quality	quality	NOUN
ijtc-1018	108	6	of	of	ADP
ijtc-1018	108	7	financial	financial	ADJ
ijtc-1018	108	8	reporting	reporting	NOUN
ijtc-1018	108	9	in	in	ADP
ijtc-1018	108	10	this	this	DET
ijtc-1018	108	11	research	research	NOUN
ijtc-1018	108	12	utilizes	utilize	VERB
ijtc-1018	108	13	the	the	DET
ijtc-1018	108	14	measurement	measurement	NOUN
ijtc-1018	108	15	employed	employ	VERB
ijtc-1018	108	16	by	by	ADP
ijtc-1018	108	17	(	(	PUNCT
ijtc-1018	108	18	firawan	firawan	PROPN
ijtc-1018	108	19	&	&	CCONJ
ijtc-1018	108	20	dewayanto	dewayanto	PROPN
ijtc-1018	108	21	,	,	PUNCT
ijtc-1018	108	22	2021b	2021b	NUM
ijtc-1018	108	23	)	)	PUNCT
ijtc-1018	108	24	,	,	PUNCT
ijtc-1018	108	25	and	and	CCONJ
ijtc-1018	108	26	the	the	DET
ijtc-1018	108	27	following	follow	VERB
ijtc-1018	108	28	is	be	AUX
ijtc-1018	108	29	the	the	DET
ijtc-1018	108	30	measurement	measurement	NOUN
ijtc-1018	108	31	model	model	NOUN
ijtc-1018	108	32	:	:	PUNCT
ijtc-1018	108	33	ta	ta	PART
ijtc-1018	108	34	i+t	i+t	NUM
ijtc-1018	108	35	=	=	SYM
ijtc-1018	108	36	β0	β0	ADJ
ijtc-1018	108	37	+	+	X
ijtc-1018	108	38	β1δsalesi	β1δsalesi	NOUN
ijtc-1018	108	39	,	,	PUNCT
ijtc-1018	108	40	t+	t+	PUNCT
ijtc-1018	108	41	β2ppei+t+β3δcfoi	β2ppei+t+β3δcfoi	PROPN
ijtc-1018	108	42	,	,	PUNCT
ijtc-1018	108	43	t	t	PROPN
ijtc-1018	109	1	+	+	NOUN
ijtc-1018	109	2	ɛi+t	ɛi+t	PROPN
ijtc-1018	109	3	description	description	NOUN
ijtc-1018	109	4	:	:	PUNCT
ijtc-1018	109	5	tai	tai	PROPN
ijtc-1018	109	6	,	,	PUNCT
ijtc-1018	109	7	t	t	NOUN
ijtc-1018	109	8	=	=	SYM
ijtc-1018	109	9	net	net	ADJ
ijtc-1018	109	10	profit	profit	NOUN
ijtc-1018	109	11	–	–	PUNCT
ijtc-1018	109	12	cf	cf	NOUN
ijtc-1018	109	13	δsales	δsale	NOUN
ijtc-1018	109	14	=	=	NOUN
ijtc-1018	109	15	changes	change	NOUN
ijtc-1018	109	16	in	in	ADP
ijtc-1018	109	17	revenue	revenue	NOUN
ijtc-1018	109	18	in	in	ADP
ijtc-1018	109	19	the	the	DET
ijtc-1018	109	20	year	year	NOUN
ijtc-1018	109	21	ppe	ppe	PROPN
ijtc-1018	109	22	=	=	PROPN
ijtc-1018	109	23	property	property	NOUN
ijtc-1018	109	24	,	,	PUNCT
ijtc-1018	109	25	plant	plant	NOUN
ijtc-1018	109	26	,	,	PUNCT
ijtc-1018	109	27	and	and	CCONJ
ijtc-1018	109	28	equipment	equipment	NOUN
ijtc-1018	109	29	that	that	PRON
ijtc-1018	109	30	can	can	AUX
ijtc-1018	109	31	be	be	AUX
ijtc-1018	109	32	seen	see	VERB
ijtc-1018	109	33	in	in	ADP
ijtc-1018	109	34	fixed	fix	VERB
ijtc-1018	109	35	assets	asset	NOUN
ijtc-1018	109	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	109	37	financial	financial	ADJ
ijtc-1018	109	38	reporting	reporting	NOUN
ijtc-1018	109	39	and	and	CCONJ
ijtc-1018	109	40	audit	audit	VERB
ijtc-1018	109	41	quality	quality	NOUN
ijtc-1018	109	42	impact	impact	NOUN
ijtc-1018	109	43	on	on	ADP
ijtc-1018	109	44	investment	investment	NOUN
ijtc-1018	109	45	efficiency	efficiency	NOUN
ijtc-1018	109	46	in	in	ADP
ijtc-1018	109	47	indonesian	indonesian	ADJ
ijtc-1018	109	48	transport	transport	NOUN
ijtc-1018	109	49	and	and	CCONJ
ijtc-1018	109	50	logistics	logistic	NOUN
ijtc-1018	109	51	companies	company	NOUN
ijtc-1018	109	52	chinhayu	chinhayu	VERB
ijtc-1018	109	53	and	and	CCONJ
ijtc-1018	109	54	saiful	saiful	ADJ
ijtc-1018	109	55	120	120	NUM
ijtc-1018	109	56	|	|	ADV
ijtc-1018	109	57	ilomata	ilomata	PROPN
ijtc-1018	109	58	international	international	ADJ
ijtc-1018	109	59	journal	journal	NOUN
ijtc-1018	109	60	of	of	ADP
ijtc-1018	109	61	tax	tax	PROPN
ijtc-1018	109	62	&	&	CCONJ
ijtc-1018	109	63	accounting	account	VERB
ijtc-1018	109	64	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1018	109	65	δcfo	δcfo	ADJ
ijtc-1018	109	66	=	=	NOUN
ijtc-1018	109	67	change	change	NOUN
ijtc-1018	109	68	in	in	ADP
ijtc-1018	109	69	cash	cash	NOUN
ijtc-1018	109	70	flows	flow	NOUN
ijtc-1018	109	71	from	from	ADP
ijtc-1018	109	72	operations	operation	NOUN
ijtc-1018	109	73	in	in	ADP
ijtc-1018	109	74	the	the	DET
ijtc-1018	109	75	current	current	ADJ
ijtc-1018	109	76	year	year	NOUN
ijtc-1018	109	77	with	with	ADP
ijtc-1018	109	78	the	the	DET
ijtc-1018	109	79	previous	previous	ADJ
ijtc-1018	109	80	year	year	NOUN
ijtc-1018	109	81	audit	audit	NOUN
ijtc-1018	109	82	quality	quality	NOUN
ijtc-1018	109	83	variability	variability	NOUN
ijtc-1018	109	84	audit	audit	NOUN
ijtc-1018	109	85	quality	quality	NOUN
ijtc-1018	109	86	is	be	AUX
ijtc-1018	109	87	measured	measure	VERB
ijtc-1018	109	88	using	use	VERB
ijtc-1018	109	89	dummy	dummy	ADJ
ijtc-1018	109	90	variables	variable	NOUN
ijtc-1018	109	91	with	with	ADP
ijtc-1018	109	92	the	the	DET
ijtc-1018	109	93	measurement	measurement	NOUN
ijtc-1018	109	94	model	model	NOUN
ijtc-1018	109	95	is	be	AUX
ijtc-1018	109	96	if	if	SCONJ
ijtc-1018	109	97	the	the	DET
ijtc-1018	109	98	code	code	NOUN
ijtc-1018	109	99	"	"	PUNCT
ijtc-1018	109	100	1	1	NUM
ijtc-1018	109	101	"	"	PUNCT
ijtc-1018	109	102	then	then	ADV
ijtc-1018	109	103	the	the	DET
ijtc-1018	109	104	financial	financial	ADJ
ijtc-1018	109	105	reporting	reporting	NOUN
ijtc-1018	109	106	are	be	AUX
ijtc-1018	109	107	audited	audit	VERB
ijtc-1018	109	108	by	by	ADP
ijtc-1018	109	109	big	big	ADJ
ijtc-1018	109	110	4	4	NUM
ijtc-1018	109	111	,	,	PUNCT
ijtc-1018	109	112	and	and	CCONJ
ijtc-1018	109	113	if	if	SCONJ
ijtc-1018	109	114	code	code	NOUN
ijtc-1018	109	115	"	"	PUNCT
ijtc-1018	109	116	0	0	NUM
ijtc-1018	109	117	"	"	PUNCT
ijtc-1018	109	118	then	then	ADV
ijtc-1018	109	119	the	the	DET
ijtc-1018	109	120	financial	financial	ADJ
ijtc-1018	109	121	reporting	reporting	NOUN
ijtc-1018	109	122	are	be	AUX
ijtc-1018	109	123	not	not	PART
ijtc-1018	109	124	audited	audit	VERB
ijtc-1018	109	125	by	by	ADP
ijtc-1018	109	126	big	big	ADJ
ijtc-1018	109	127	4	4	NUM
ijtc-1018	109	128	.	.	PUNCT
ijtc-1018	109	129	control	control	NOUN
ijtc-1018	109	130	variables	variable	NOUN
ijtc-1018	109	131	in	in	ADP
ijtc-1018	109	132	this	this	DET
ijtc-1018	109	133	research	research	NOUN
ijtc-1018	109	134	refer	refer	NOUN
ijtc-1018	109	135	to	to	ADP
ijtc-1018	109	136	the	the	DET
ijtc-1018	109	137	previous	previous	ADJ
ijtc-1018	109	138	literature	literature	NOUN
ijtc-1018	109	139	to	to	PART
ijtc-1018	109	140	examine	examine	VERB
ijtc-1018	109	141	the	the	DET
ijtc-1018	109	142	relationship	relationship	NOUN
ijtc-1018	109	143	between	between	ADP
ijtc-1018	109	144	the	the	DET
ijtc-1018	109	145	quality	quality	NOUN
ijtc-1018	109	146	of	of	ADP
ijtc-1018	109	147	financial	financial	ADJ
ijtc-1018	109	148	reporting	reporting	NOUN
ijtc-1018	109	149	and	and	CCONJ
ijtc-1018	109	150	investment	investment	NOUN
ijtc-1018	109	151	efficiency	efficiency	NOUN
ijtc-1018	109	152	,	,	PUNCT
ijtc-1018	109	153	namely	namely	ADV
ijtc-1018	109	154	using	use	VERB
ijtc-1018	109	155	company	company	NOUN
ijtc-1018	109	156	size	size	NOUN
ijtc-1018	109	157	(	(	PUNCT
ijtc-1018	109	158	cs	cs	PROPN
ijtc-1018	109	159	)	)	PUNCT
ijtc-1018	109	160	measured	measure	VERB
ijtc-1018	109	161	by	by	ADP
ijtc-1018	109	162	natural	natural	ADJ
ijtc-1018	109	163	logarithms	logarithm	NOUN
ijtc-1018	109	164	(	(	PUNCT
ijtc-1018	109	165	ln	ln	NOUN
ijtc-1018	109	166	)	)	PUNCT
ijtc-1018	109	167	of	of	ADP
ijtc-1018	109	168	total	total	ADJ
ijtc-1018	109	169	assets	asset	NOUN
ijtc-1018	109	170	;	;	PUNCT
ijtc-1018	109	171	leverage	leverage	NOUN
ijtc-1018	109	172	(	(	PUNCT
ijtc-1018	109	173	lev	lev	NOUN
ijtc-1018	109	174	)	)	PUNCT
ijtc-1018	109	175	is	be	AUX
ijtc-1018	109	176	measured	measure	VERB
ijtc-1018	109	177	by	by	ADP
ijtc-1018	109	178	the	the	DET
ijtc-1018	109	179	ratio	ratio	NOUN
ijtc-1018	109	180	of	of	ADP
ijtc-1018	109	181	total	total	ADJ
ijtc-1018	109	182	debt	debt	NOUN
ijtc-1018	109	183	to	to	ADP
ijtc-1018	109	184	total	total	ADJ
ijtc-1018	109	185	assets	asset	NOUN
ijtc-1018	109	186	analysis	analysis	NOUN
ijtc-1018	109	187	model	model	NOUN
ijtc-1018	109	188	the	the	DET
ijtc-1018	109	189	analysis	analysis	NOUN
ijtc-1018	109	190	model	model	NOUN
ijtc-1018	109	191	used	use	VERB
ijtc-1018	109	192	in	in	ADP
ijtc-1018	109	193	this	this	DET
ijtc-1018	109	194	research	research	NOUN
ijtc-1018	109	195	is	be	AUX
ijtc-1018	109	196	a	a	DET
ijtc-1018	109	197	multiple	multiple	ADJ
ijtc-1018	109	198	linear	linear	ADJ
ijtc-1018	109	199	regression	regression	NOUN
ijtc-1018	109	200	model	model	NOUN
ijtc-1018	109	201	because	because	SCONJ
ijtc-1018	109	202	the	the	DET
ijtc-1018	109	203	independent	independent	ADJ
ijtc-1018	109	204	variables	variable	NOUN
ijtc-1018	109	205	used	use	VERB
ijtc-1018	109	206	are	be	AUX
ijtc-1018	109	207	more	more	ADJ
ijtc-1018	109	208	than	than	ADP
ijtc-1018	109	209	one	one	NUM
ijtc-1018	109	210	.	.	PUNCT
ijtc-1018	110	1	the	the	DET
ijtc-1018	110	2	regression	regression	NOUN
ijtc-1018	110	3	model	model	NOUN
ijtc-1018	110	4	in	in	ADP
ijtc-1018	110	5	this	this	DET
ijtc-1018	110	6	research	research	NOUN
ijtc-1018	110	7	is	be	AUX
ijtc-1018	110	8	as	as	SCONJ
ijtc-1018	110	9	follows	follow	VERB
ijtc-1018	110	10	:	:	PUNCT
ijtc-1018	110	11	y	y	PROPN
ijtc-1018	110	12	=	=	PROPN
ijtc-1018	110	13	α+β2frqi	α+β2frqi	PROPN
ijtc-1018	110	14	,	,	PUNCT
ijtc-1018	110	15	t+β3aqi	t+β3aqi	ADJ
ijtc-1018	110	16	,	,	PUNCT
ijtc-1018	110	17	t+β4csi	t+β4csi	NOUN
ijtc-1018	110	18	,	,	PUNCT
ijtc-1018	110	19	t+β5lev+ɛ	t+β5lev+ɛ	NUM
ijtc-1018	110	20	remarks	remark	VERB
ijtc-1018	110	21	:	:	PUNCT
ijtc-1018	110	22	y	y	NOUN
ijtc-1018	110	23	=	=	PUNCT
ijtc-1018	110	24	investment	investment	NOUN
ijtc-1018	110	25	efficiency	efficiency	NOUN
ijtc-1018	110	26	frqi	frqi	NOUN
ijtc-1018	110	27	,	,	PUNCT
ijtc-1018	110	28	t	t	NOUN
ijtc-1018	110	29	=	=	SYM
ijtc-1018	110	30	quality	quality	NOUN
ijtc-1018	110	31	of	of	ADP
ijtc-1018	110	32	financial	financial	ADJ
ijtc-1018	110	33	reporting	reporting	NOUN
ijtc-1018	110	34	aqi	aqi	PROPN
ijtc-1018	110	35	,	,	PUNCT
ijtc-1018	110	36	t	t	NOUN
ijtc-1018	110	37	=	=	PUNCT
ijtc-1018	110	38	quality	quality	NOUN
ijtc-1018	110	39	audit	audit	NOUN
ijtc-1018	110	40	csi	csi	PROPN
ijtc-1018	110	41	,	,	PUNCT
ijtc-1018	110	42	t	t	NOUN
ijtc-1018	110	43	=	=	SYM
ijtc-1018	110	44	company	company	NOUN
ijtc-1018	110	45	size	size	NOUN
ijtc-1018	110	46	levi	levi	PROPN
ijtc-1018	110	47	,	,	PUNCT
ijtc-1018	110	48	t	t	NOUN
ijtc-1018	110	49	=	=	PUNCT
ijtc-1018	110	50	leverage	leverage	NOUN
ijtc-1018	110	51	research	research	NOUN
ijtc-1018	110	52	result	result	NOUN
ijtc-1018	110	53	and	and	CCONJ
ijtc-1018	110	54	discussion	discussion	NOUN
ijtc-1018	110	55	based	base	VERB
ijtc-1018	110	56	on	on	ADP
ijtc-1018	110	57	the	the	DET
ijtc-1018	110	58	purposive	purposive	ADJ
ijtc-1018	110	59	sampling	sampling	NOUN
ijtc-1018	110	60	method	method	NOUN
ijtc-1018	110	61	conducted	conduct	VERB
ijtc-1018	110	62	,	,	PUNCT
ijtc-1018	110	63	24	24	NUM
ijtc-1018	110	64	transportation	transportation	NOUN
ijtc-1018	110	65	and	and	CCONJ
ijtc-1018	110	66	logistics	logistic	NOUN
ijtc-1018	110	67	companies	company	NOUN
ijtc-1018	110	68	were	be	AUX
ijtc-1018	110	69	found	find	VERB
ijtc-1018	110	70	as	as	ADP
ijtc-1018	110	71	samples	sample	NOUN
ijtc-1018	110	72	in	in	ADP
ijtc-1018	110	73	this	this	DET
ijtc-1018	110	74	research	research	NOUN
ijtc-1018	110	75	with	with	ADP
ijtc-1018	110	76	the	the	DET
ijtc-1018	110	77	following	follow	VERB
ijtc-1018	110	78	description	description	NOUN
ijtc-1018	110	79	:	:	PUNCT
ijtc-1018	110	80	table	table	NOUN
ijtc-1018	110	81	1	1	NUM
ijtc-1018	110	82	details	detail	NOUN
ijtc-1018	110	83	of	of	ADP
ijtc-1018	110	84	the	the	DET
ijtc-1018	110	85	research	research	NOUN
ijtc-1018	110	86	sample	sample	NOUN
ijtc-1018	110	87	sample	sample	NOUN
ijtc-1018	110	88	criteria	criterion	NOUN
ijtc-1018	110	89	number	number	NOUN
ijtc-1018	110	90	of	of	ADP
ijtc-1018	110	91	companies	company	NOUN
ijtc-1018	110	92	companies	company	NOUN
ijtc-1018	110	93	in	in	ADP
ijtc-1018	110	94	the	the	DET
ijtc-1018	110	95	transportation	transportation	NOUN
ijtc-1018	110	96	and	and	CCONJ
ijtc-1018	110	97	logistics	logistic	NOUN
ijtc-1018	110	98	sector	sector	NOUN
ijtc-1018	110	99	listed	list	VERB
ijtc-1018	110	100	on	on	ADP
ijtc-1018	110	101	the	the	DET
ijtc-1018	110	102	indonesia	indonesia	PROPN
ijtc-1018	110	103	stock	stock	PROPN
ijtc-1018	110	104	exchange	exchange	PROPN
ijtc-1018	110	105	2018	2018	NUM
ijtc-1018	110	106	-	-	SYM
ijtc-1018	110	107	2022	2022	NUM
ijtc-1018	110	108	observation	observation	NOUN
ijtc-1018	110	109	period	period	NOUN
ijtc-1018	110	110	36	36	NUM
ijtc-1018	110	111	manufacturing	manufacturing	NOUN
ijtc-1018	110	112	companies	company	NOUN
ijtc-1018	110	113	that	that	PRON
ijtc-1018	110	114	did	do	AUX
ijtc-1018	110	115	not	not	PART
ijtc-1018	110	116	meet	meet	VERB
ijtc-1018	110	117	the	the	DET
ijtc-1018	110	118	criteria	criterion	NOUN
ijtc-1018	110	119	for	for	ADP
ijtc-1018	110	120	the	the	DET
ijtc-1018	110	121	variables	variable	NOUN
ijtc-1018	110	122	required	require	VERB
ijtc-1018	110	123	in	in	ADP
ijtc-1018	110	124	this	this	DET
ijtc-1018	110	125	research	research	NOUN
ijtc-1018	110	126	in	in	ADP
ijtc-1018	110	127	full	full	ADJ
ijtc-1018	110	128	12	12	NUM
ijtc-1018	110	129	total	total	ADJ
ijtc-1018	110	130	samples	sample	NOUN
ijtc-1018	110	131	used	use	VERB
ijtc-1018	110	132	after	after	ADP
ijtc-1018	110	133	outliers	outlier	NOUN
ijtc-1018	110	134	24	24	NUM
ijtc-1018	110	135	source	source	NOUN
ijtc-1018	110	136	:	:	PUNCT
ijtc-1018	110	137	secondary	secondary	ADJ
ijtc-1018	110	138	data	datum	NOUN
ijtc-1018	110	139	,	,	PUNCT
ijtc-1018	110	140	processed	process	VERB
ijtc-1018	110	141	2023	2023	NUM
ijtc-1018	110	142	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	110	143	financial	financial	ADJ
ijtc-1018	110	144	reporting	reporting	NOUN
ijtc-1018	110	145	and	and	CCONJ
ijtc-1018	110	146	audit	audit	VERB
ijtc-1018	110	147	quality	quality	NOUN
ijtc-1018	110	148	impact	impact	NOUN
ijtc-1018	110	149	on	on	ADP
ijtc-1018	110	150	investment	investment	NOUN
ijtc-1018	110	151	efficiency	efficiency	NOUN
ijtc-1018	110	152	in	in	ADP
ijtc-1018	110	153	indonesian	indonesian	ADJ
ijtc-1018	110	154	transport	transport	NOUN
ijtc-1018	110	155	and	and	CCONJ
ijtc-1018	110	156	logistics	logistic	NOUN
ijtc-1018	110	157	companies	company	NOUN
ijtc-1018	110	158	chinhayu	chinhayu	VERB
ijtc-1018	110	159	and	and	CCONJ
ijtc-1018	110	160	saiful	saiful	PROPN
ijtc-1018	110	161	121	121	NUM
ijtc-1018	110	162	|	|	NOUN
ijtc-1018	110	163	ilomata	ilomata	PROPN
ijtc-1018	110	164	international	international	ADJ
ijtc-1018	110	165	journal	journal	NOUN
ijtc-1018	110	166	of	of	ADP
ijtc-1018	110	167	tax	tax	PROPN
ijtc-1018	110	168	&	&	CCONJ
ijtc-1018	110	169	accounting	account	VERB
ijtc-1018	110	170	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	110	171	descriptive	descriptive	ADJ
ijtc-1018	110	172	statistical	statistical	ADJ
ijtc-1018	110	173	analysis	analysis	NOUN
ijtc-1018	110	174	in	in	ADP
ijtc-1018	110	175	descriptive	descriptive	ADJ
ijtc-1018	110	176	statistical	statistical	ADJ
ijtc-1018	110	177	analysis	analysis	NOUN
ijtc-1018	110	178	,	,	PUNCT
ijtc-1018	110	179	there	there	PRON
ijtc-1018	110	180	is	be	VERB
ijtc-1018	110	181	a	a	DET
ijtc-1018	110	182	table	table	NOUN
ijtc-1018	110	183	that	that	PRON
ijtc-1018	110	184	contains	contain	VERB
ijtc-1018	110	185	the	the	DET
ijtc-1018	110	186	mean	mean	ADJ
ijtc-1018	110	187	,	,	PUNCT
ijtc-1018	110	188	maximum	maximum	ADJ
ijtc-1018	110	189	,	,	PUNCT
ijtc-1018	110	190	minimum	minimum	ADJ
ijtc-1018	110	191	,	,	PUNCT
ijtc-1018	110	192	and	and	CCONJ
ijtc-1018	110	193	standard	standard	ADJ
ijtc-1018	110	194	deviation	deviation	NOUN
ijtc-1018	110	195	values	value	NOUN
ijtc-1018	110	196	used	use	VERB
ijtc-1018	110	197	as	as	ADP
ijtc-1018	110	198	an	an	DET
ijtc-1018	110	199	overview	overview	NOUN
ijtc-1018	110	200	and	and	CCONJ
ijtc-1018	110	201	description	description	NOUN
ijtc-1018	110	202	of	of	ADP
ijtc-1018	110	203	a	a	DET
ijtc-1018	110	204	data	datum	NOUN
ijtc-1018	110	205	in	in	ADP
ijtc-1018	110	206	the	the	DET
ijtc-1018	110	207	research	research	NOUN
ijtc-1018	110	208	.	.	PUNCT
ijtc-1018	111	1	table	table	NOUN
ijtc-1018	111	2	2	2	NUM
ijtc-1018	111	3	descriptive	descriptive	ADJ
ijtc-1018	111	4	statistics	statistic	NOUN
ijtc-1018	111	5	n	n	PRON
ijtc-1018	111	6	minimum	minimum	ADJ
ijtc-1018	111	7	maximum	maximum	ADJ
ijtc-1018	111	8	mean	mean	ADJ
ijtc-1018	111	9	std	std	X
ijtc-1018	111	10	.	.	PUNCT
ijtc-1018	112	1	deviation	deviation	NOUN
ijtc-1018	112	2	ei	ei	ADP
ijtc-1018	112	3	119	119	NUM
ijtc-1018	112	4	-.81	-.81	SYM
ijtc-1018	112	5	5.06	5.06	NUM
ijtc-1018	113	1	.0000	.0000	INTJ
ijtc-1018	113	2	.52066	.52066	PROPN
ijtc-1018	113	3	frq	frq	VERB
ijtc-1018	113	4	119	119	NUM
ijtc-1018	113	5	-3100.61	-3100.61	NOUN
ijtc-1018	113	6	8.48	8.48	NUM
ijtc-1018	113	7	-61.3492	-61.3492	SYM
ijtc-1018	113	8	373.66931	373.66931	NUM
ijtc-1018	113	9	aq	aq	NUM
ijtc-1018	113	10	119	119	NUM
ijtc-1018	113	11	.00	.00	NUM
ijtc-1018	113	12	1.00	1.00	NUM
ijtc-1018	113	13	.2521	.2521	NOUN
ijtc-1018	113	14	.43605	.43605	PUNCT
ijtc-1018	114	1	cs	cs	PROPN
ijtc-1018	114	2	119	119	NUM
ijtc-1018	114	3	18.11	18.11	NUM
ijtc-1018	114	4	32.66	32.66	NUM
ijtc-1018	114	5	27.0267	27.0267	NUM
ijtc-1018	114	6	2.49877	2.49877	NUM
ijtc-1018	114	7	lev	lev	NOUN
ijtc-1018	114	8	119	119	NUM
ijtc-1018	114	9	.07	.07	NUM
ijtc-1018	114	10	3.14	3.14	NUM
ijtc-1018	114	11	.6456	.6456	NOUN
ijtc-1018	114	12	.50678	.50678	PROPN
ijtc-1018	114	13	valid	valid	ADJ
ijtc-1018	114	14	n	n	CCONJ
ijtc-1018	114	15	(	(	PUNCT
ijtc-1018	114	16	listwise	listwise	PROPN
ijtc-1018	114	17	)	)	PUNCT
ijtc-1018	114	18	119	119	NUM
ijtc-1018	114	19	source	source	NOUN
ijtc-1018	114	20	:	:	PUNCT
ijtc-1018	114	21	secondary	secondary	ADJ
ijtc-1018	114	22	data	datum	NOUN
ijtc-1018	114	23	,	,	PUNCT
ijtc-1018	114	24	processed	process	VERB
ijtc-1018	114	25	2023	2023	NUM
ijtc-1018	114	26	descriptive	descriptive	ADJ
ijtc-1018	114	27	statistics	statistic	NOUN
ijtc-1018	114	28	n	n	PRON
ijtc-1018	114	29	minimum	minimum	ADJ
ijtc-1018	114	30	maximum	maximum	ADJ
ijtc-1018	114	31	mean	mean	ADJ
ijtc-1018	114	32	std	std	X
ijtc-1018	114	33	.	.	PUNCT
ijtc-1018	115	1	deviation	deviation	NOUN
ijtc-1018	115	2	ei	ei	ADP
ijtc-1018	115	3	120	120	NUM
ijtc-1018	115	4	-.81	-.81	SYM
ijtc-1018	115	5	5.06	5.06	NUM
ijtc-1018	115	6	.0017	.0017	NOUN
ijtc-1018	115	7	.51879	.51879	CCONJ
ijtc-1018	115	8	frq	frq	PROPN
ijtc-1018	115	9	120	120	NUM
ijtc-1018	115	10	-3100.61	-3100.61	NOUN
ijtc-1018	115	11	8.48	8.48	NUM
ijtc-1018	115	12	-60.8455	-60.8455	SYM
ijtc-1018	115	13	372.13688	372.13688	NUM
ijtc-1018	115	14	cs	cs	PROPN
ijtc-1018	115	15	120	120	NUM
ijtc-1018	115	16	18.11	18.11	NUM
ijtc-1018	115	17	32.66	32.66	NUM
ijtc-1018	115	18	27.0225	27.0225	NUM
ijtc-1018	115	19	2.48867	2.48867	NUM
ijtc-1018	115	20	lev	lev	NOUN
ijtc-1018	115	21	120	120	NUM
ijtc-1018	115	22	.07	.07	NUM
ijtc-1018	115	23	3.14	3.14	NUM
ijtc-1018	115	24	.6448	.6448	PUNCT
ijtc-1018	116	1	.50474	.50474	PROPN
ijtc-1018	116	2	valid	valid	ADJ
ijtc-1018	116	3	n	n	CCONJ
ijtc-1018	116	4	(	(	PUNCT
ijtc-1018	116	5	listwise	listwise	PROPN
ijtc-1018	116	6	)	)	PUNCT
ijtc-1018	116	7	120	120	NUM
ijtc-1018	116	8	table	table	NOUN
ijtc-1018	116	9	3	3	NUM
ijtc-1018	116	10	.	.	PUNCT
ijtc-1018	116	11	variable	variable	ADJ
ijtc-1018	116	12	analysis	analysis	NOUN
ijtc-1018	116	13	x2	x2	INTJ
ijtc-1018	116	14	(	(	PUNCT
ijtc-1018	116	15	dummy	dummy	NOUN
ijtc-1018	116	16	)	)	PUNCT
ijtc-1018	116	17	audited	audit	VERB
ijtc-1018	116	18	big	big	ADJ
ijtc-1018	116	19	4	4	NUM
ijtc-1018	116	20	unaudited	unaudite	VERB
ijtc-1018	116	21	big	big	ADJ
ijtc-1018	116	22	4	4	NUM
ijtc-1018	116	23	transportation	transportation	NOUN
ijtc-1018	116	24	and	and	CCONJ
ijtc-1018	116	25	logistics	logistic	NOUN
ijtc-1018	116	26	companies	company	NOUN
ijtc-1018	116	27	listed	list	VERB
ijtc-1018	116	28	on	on	ADP
ijtc-1018	116	29	the	the	DET
ijtc-1018	116	30	idx	idx	NOUN
ijtc-1018	116	31	during	during	ADP
ijtc-1018	116	32	the	the	DET
ijtc-1018	116	33	period	period	NOUN
ijtc-1018	116	34	2018	2018	NUM
ijtc-1018	116	35	-	-	SYM
ijtc-1018	116	36	2022	2022	NUM
ijtc-1018	116	37	6	6	NUM
ijtc-1018	116	38	18	18	NUM
ijtc-1018	116	39	total	total	NOUN
ijtc-1018	116	40	24	24	NUM
ijtc-1018	116	41	in	in	ADP
ijtc-1018	116	42	this	this	DET
ijtc-1018	116	43	research	research	NOUN
ijtc-1018	116	44	,	,	PUNCT
ijtc-1018	116	45	the	the	DET
ijtc-1018	116	46	dependent	dependent	ADJ
ijtc-1018	116	47	variable	variable	NOUN
ijtc-1018	116	48	is	be	AUX
ijtc-1018	116	49	investment	investment	NOUN
ijtc-1018	116	50	efficiency	efficiency	NOUN
ijtc-1018	116	51	.	.	PUNCT
ijtc-1018	117	1	investment	investment	NOUN
ijtc-1018	117	2	efficiency	efficiency	NOUN
ijtc-1018	117	3	is	be	AUX
ijtc-1018	117	4	quantified	quantify	VERB
ijtc-1018	117	5	by	by	ADP
ijtc-1018	117	6	taking	take	VERB
ijtc-1018	117	7	the	the	DET
ijtc-1018	117	8	absolute	absolute	ADJ
ijtc-1018	117	9	value	value	NOUN
ijtc-1018	117	10	derived	derive	VERB
ijtc-1018	117	11	from	from	ADP
ijtc-1018	117	12	the	the	DET
ijtc-1018	117	13	residual	residual	ADJ
ijtc-1018	117	14	value	value	NOUN
ijtc-1018	117	15	of	of	ADP
ijtc-1018	117	16	the	the	DET
ijtc-1018	117	17	regression	regression	NOUN
ijtc-1018	117	18	of	of	ADP
ijtc-1018	117	19	total	total	ADJ
ijtc-1018	117	20	investment	investment	NOUN
ijtc-1018	117	21	with	with	ADP
ijtc-1018	117	22	sales	sale	NOUN
ijtc-1018	117	23	growth	growth	NOUN
ijtc-1018	117	24	,	,	PUNCT
ijtc-1018	117	25	multiplied	multiply	VERB
ijtc-1018	117	26	by	by	ADP
ijtc-1018	117	27	-1	-1	INTJ
ijtc-1018	117	28	to	to	PART
ijtc-1018	117	29	signify	signify	VERB
ijtc-1018	117	30	that	that	SCONJ
ijtc-1018	117	31	a	a	DET
ijtc-1018	117	32	value	value	NOUN
ijtc-1018	117	33	is	be	AUX
ijtc-1018	117	34	efficient	efficient	ADJ
ijtc-1018	117	35	,	,	PUNCT
ijtc-1018	117	36	with	with	ADP
ijtc-1018	117	37	a	a	DET
ijtc-1018	117	38	mean	mean	ADJ
ijtc-1018	117	39	value	value	NOUN
ijtc-1018	117	40	of	of	ADP
ijtc-1018	117	41	0.0017	0.0017	NUM
ijtc-1018	117	42	.	.	PUNCT
ijtc-1018	118	1	the	the	DET
ijtc-1018	118	2	standard	standard	ADJ
ijtc-1018	118	3	deviation	deviation	NOUN
ijtc-1018	118	4	is	be	AUX
ijtc-1018	118	5	calculated	calculate	VERB
ijtc-1018	118	6	as	as	ADP
ijtc-1018	118	7	0.51879	0.51879	NUM
ijtc-1018	118	8	,	,	PUNCT
ijtc-1018	118	9	indicating	indicate	VERB
ijtc-1018	118	10	the	the	DET
ijtc-1018	118	11	degree	degree	NOUN
ijtc-1018	118	12	of	of	ADP
ijtc-1018	118	13	variability	variability	NOUN
ijtc-1018	118	14	in	in	ADP
ijtc-1018	118	15	investment	investment	NOUN
ijtc-1018	118	16	efficiency	efficiency	NOUN
ijtc-1018	118	17	scores	score	NOUN
ijtc-1018	118	18	.	.	PUNCT
ijtc-1018	119	1	the	the	DET
ijtc-1018	119	2	maximum	maximum	ADJ
ijtc-1018	119	3	recorded	record	VERB
ijtc-1018	119	4	value	value	NOUN
ijtc-1018	119	5	for	for	ADP
ijtc-1018	119	6	investment	investment	NOUN
ijtc-1018	119	7	efficiency	efficiency	NOUN
ijtc-1018	119	8	is	be	AUX
ijtc-1018	119	9	5.06	5.06	NUM
ijtc-1018	119	10	,	,	PUNCT
ijtc-1018	119	11	while	while	SCONJ
ijtc-1018	119	12	the	the	DET
ijtc-1018	119	13	minimum	minimum	ADJ
ijtc-1018	119	14	value	value	NOUN
ijtc-1018	119	15	is	be	AUX
ijtc-1018	119	16	-.81	-.81	VERB
ijtc-1018	119	17	,	,	PUNCT
ijtc-1018	119	18	illustrating	illustrate	VERB
ijtc-1018	119	19	the	the	DET
ijtc-1018	119	20	range	range	NOUN
ijtc-1018	119	21	of	of	ADP
ijtc-1018	119	22	efficiency	efficiency	NOUN
ijtc-1018	119	23	values	value	NOUN
ijtc-1018	119	24	observed	observe	VERB
ijtc-1018	119	25	in	in	ADP
ijtc-1018	119	26	the	the	DET
ijtc-1018	119	27	dataset	dataset	VERB
ijtc-1018	119	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	119	29	financial	financial	ADJ
ijtc-1018	119	30	reporting	reporting	NOUN
ijtc-1018	119	31	and	and	CCONJ
ijtc-1018	119	32	audit	audit	VERB
ijtc-1018	119	33	quality	quality	NOUN
ijtc-1018	119	34	impact	impact	NOUN
ijtc-1018	119	35	on	on	ADP
ijtc-1018	119	36	investment	investment	NOUN
ijtc-1018	119	37	efficiency	efficiency	NOUN
ijtc-1018	119	38	in	in	ADP
ijtc-1018	119	39	indonesian	indonesian	ADJ
ijtc-1018	119	40	transport	transport	NOUN
ijtc-1018	119	41	and	and	CCONJ
ijtc-1018	119	42	logistics	logistic	NOUN
ijtc-1018	119	43	companies	company	NOUN
ijtc-1018	119	44	chinhayu	chinhayu	VERB
ijtc-1018	119	45	and	and	CCONJ
ijtc-1018	119	46	saiful	saiful	PROPN
ijtc-1018	119	47	122	122	NUM
ijtc-1018	119	48	|	|	ADV
ijtc-1018	119	49	ilomata	ilomata	PROPN
ijtc-1018	119	50	international	international	ADJ
ijtc-1018	119	51	journal	journal	NOUN
ijtc-1018	119	52	of	of	ADP
ijtc-1018	119	53	tax	tax	PROPN
ijtc-1018	119	54	&	&	CCONJ
ijtc-1018	119	55	accounting	account	VERB
ijtc-1018	119	56	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	119	57	the	the	DET
ijtc-1018	119	58	quality	quality	NOUN
ijtc-1018	119	59	of	of	ADP
ijtc-1018	119	60	financial	financial	ADJ
ijtc-1018	119	61	reporting	reporting	NOUN
ijtc-1018	119	62	,	,	PUNCT
ijtc-1018	119	63	as	as	SCONJ
ijtc-1018	119	64	assessed	assess	VERB
ijtc-1018	119	65	in	in	ADP
ijtc-1018	119	66	this	this	DET
ijtc-1018	119	67	research	research	NOUN
ijtc-1018	119	68	,	,	PUNCT
ijtc-1018	119	69	is	be	AUX
ijtc-1018	119	70	characterized	characterize	VERB
ijtc-1018	119	71	by	by	ADP
ijtc-1018	119	72	a	a	DET
ijtc-1018	119	73	standard	standard	ADJ
ijtc-1018	119	74	deviation	deviation	NOUN
ijtc-1018	119	75	value	value	NOUN
ijtc-1018	119	76	of	of	ADP
ijtc-1018	119	77	372.13688	372.13688	NUM
ijtc-1018	119	78	.	.	PUNCT
ijtc-1018	120	1	this	this	DET
ijtc-1018	120	2	assessment	assessment	NOUN
ijtc-1018	120	3	employs	employ	VERB
ijtc-1018	120	4	profit	profit	NOUN
ijtc-1018	120	5	management	management	NOUN
ijtc-1018	120	6	proxies	proxy	NOUN
ijtc-1018	120	7	,	,	PUNCT
ijtc-1018	120	8	where	where	SCONJ
ijtc-1018	120	9	the	the	DET
ijtc-1018	120	10	quality	quality	NOUN
ijtc-1018	120	11	value	value	NOUN
ijtc-1018	120	12	of	of	ADP
ijtc-1018	120	13	financial	financial	ADJ
ijtc-1018	120	14	reporting	reporting	NOUN
ijtc-1018	120	15	is	be	AUX
ijtc-1018	120	16	determined	determine	VERB
ijtc-1018	120	17	through	through	ADP
ijtc-1018	120	18	the	the	DET
ijtc-1018	120	19	regression	regression	NOUN
ijtc-1018	120	20	results	result	NOUN
ijtc-1018	120	21	of	of	ADP
ijtc-1018	120	22	net	net	ADJ
ijtc-1018	120	23	income	income	NOUN
ijtc-1018	120	24	minus	minus	ADP
ijtc-1018	120	25	changes	change	NOUN
ijtc-1018	120	26	in	in	ADP
ijtc-1018	120	27	operating	operate	VERB
ijtc-1018	120	28	cash	cash	NOUN
ijtc-1018	120	29	flows	flow	NOUN
ijtc-1018	120	30	and	and	CCONJ
ijtc-1018	120	31	all	all	DET
ijtc-1018	120	32	other	other	ADJ
ijtc-1018	120	33	relevant	relevant	ADJ
ijtc-1018	120	34	proxies	proxy	NOUN
ijtc-1018	120	35	.	.	PUNCT
ijtc-1018	121	1	the	the	DET
ijtc-1018	121	2	mean	mean	ADJ
ijtc-1018	121	3	value	value	NOUN
ijtc-1018	121	4	for	for	ADP
ijtc-1018	121	5	the	the	DET
ijtc-1018	121	6	quality	quality	NOUN
ijtc-1018	121	7	of	of	ADP
ijtc-1018	121	8	financial	financial	ADJ
ijtc-1018	121	9	reporting	reporting	NOUN
ijtc-1018	121	10	is	be	AUX
ijtc-1018	121	11	recorded	record	VERB
ijtc-1018	121	12	at	at	ADP
ijtc-1018	121	13	-60.8455	-60.8455	PUNCT
ijtc-1018	121	14	.	.	PUNCT
ijtc-1018	122	1	the	the	DET
ijtc-1018	122	2	maximum	maximum	ADJ
ijtc-1018	122	3	observed	observe	VERB
ijtc-1018	122	4	value	value	NOUN
ijtc-1018	122	5	in	in	ADP
ijtc-1018	122	6	this	this	DET
ijtc-1018	122	7	context	context	NOUN
ijtc-1018	122	8	is	be	AUX
ijtc-1018	122	9	8.48	8.48	NUM
ijtc-1018	122	10	,	,	PUNCT
ijtc-1018	122	11	while	while	SCONJ
ijtc-1018	122	12	the	the	DET
ijtc-1018	122	13	minimum	minimum	ADJ
ijtc-1018	122	14	value	value	NOUN
ijtc-1018	122	15	is	be	AUX
ijtc-1018	122	16	-3100.61	-3100.61	PROPN
ijtc-1018	122	17	,	,	PUNCT
ijtc-1018	122	18	indicating	indicate	VERB
ijtc-1018	122	19	the	the	DET
ijtc-1018	122	20	range	range	NOUN
ijtc-1018	122	21	of	of	ADP
ijtc-1018	122	22	quality	quality	NOUN
ijtc-1018	122	23	values	value	NOUN
ijtc-1018	122	24	for	for	ADP
ijtc-1018	122	25	financial	financial	ADJ
ijtc-1018	122	26	reporting	reporting	NOUN
ijtc-1018	122	27	in	in	ADP
ijtc-1018	122	28	the	the	DET
ijtc-1018	122	29	dataset	dataset	NOUN
ijtc-1018	122	30	.	.	PUNCT
ijtc-1018	123	1	audit	audit	NOUN
ijtc-1018	123	2	quality	quality	NOUN
ijtc-1018	123	3	is	be	AUX
ijtc-1018	123	4	measured	measure	VERB
ijtc-1018	123	5	using	use	VERB
ijtc-1018	123	6	dummy	dummy	ADJ
ijtc-1018	123	7	variables	variable	NOUN
ijtc-1018	123	8	,	,	PUNCT
ijtc-1018	123	9	if	if	SCONJ
ijtc-1018	123	10	the	the	DET
ijtc-1018	123	11	company	company	NOUN
ijtc-1018	123	12	is	be	AUX
ijtc-1018	123	13	audited	audit	VERB
ijtc-1018	123	14	by	by	ADP
ijtc-1018	123	15	big4	big4	NOUN
ijtc-1018	123	16	it	it	PRON
ijtc-1018	123	17	is	be	AUX
ijtc-1018	123	18	given	give	VERB
ijtc-1018	123	19	the	the	DET
ijtc-1018	123	20	code	code	NOUN
ijtc-1018	123	21	"	"	PUNCT
ijtc-1018	123	22	1	1	NUM
ijtc-1018	123	23	"	"	PUNCT
ijtc-1018	123	24	and	and	CCONJ
ijtc-1018	123	25	if	if	SCONJ
ijtc-1018	123	26	then	then	ADV
ijtc-1018	123	27	the	the	DET
ijtc-1018	123	28	company	company	NOUN
ijtc-1018	123	29	is	be	AUX
ijtc-1018	123	30	audited	audit	VERB
ijtc-1018	123	31	other	other	ADJ
ijtc-1018	123	32	than	than	ADP
ijtc-1018	123	33	big4	big4	NOUN
ijtc-1018	123	34	then	then	ADV
ijtc-1018	123	35	it	it	PRON
ijtc-1018	123	36	is	be	AUX
ijtc-1018	123	37	given	give	VERB
ijtc-1018	123	38	the	the	DET
ijtc-1018	123	39	code	code	NOUN
ijtc-1018	123	40	"	"	PUNCT
ijtc-1018	123	41	0	0	NUM
ijtc-1018	123	42	"	"	PUNCT
ijtc-1018	123	43	.	.	PUNCT
ijtc-1018	124	1	the	the	DET
ijtc-1018	124	2	results	result	NOUN
ijtc-1018	124	3	of	of	ADP
ijtc-1018	124	4	the	the	DET
ijtc-1018	124	5	audit	audit	NOUN
ijtc-1018	124	6	quality	quality	NOUN
ijtc-1018	124	7	value	value	NOUN
ijtc-1018	124	8	seen	see	VERB
ijtc-1018	124	9	in	in	ADP
ijtc-1018	124	10	table	table	NOUN
ijtc-1018	124	11	3	3	NUM
ijtc-1018	124	12	show	show	VERB
ijtc-1018	124	13	that	that	SCONJ
ijtc-1018	124	14	in	in	ADP
ijtc-1018	124	15	transportation	transportation	NOUN
ijtc-1018	124	16	and	and	CCONJ
ijtc-1018	124	17	logistics	logistic	NOUN
ijtc-1018	124	18	companies	company	NOUN
ijtc-1018	124	19	during	during	ADP
ijtc-1018	124	20	the	the	DET
ijtc-1018	124	21	2018	2018	NUM
ijtc-1018	124	22	-	-	SYM
ijtc-1018	124	23	2022	2022	NUM
ijtc-1018	124	24	period	period	NOUN
ijtc-1018	124	25	audited	audit	VERB
ijtc-1018	124	26	by	by	ADP
ijtc-1018	124	27	kap	kap	PROPN
ijtc-1018	124	28	big	big	ADJ
ijtc-1018	124	29	4	4	NUM
ijtc-1018	124	30	there	there	PRON
ijtc-1018	124	31	were	be	VERB
ijtc-1018	124	32	6	6	NUM
ijtc-1018	124	33	companies	company	NOUN
ijtc-1018	124	34	(	(	PUNCT
ijtc-1018	124	35	30	30	NUM
ijtc-1018	124	36	observations	observation	NOUN
ijtc-1018	124	37	)	)	PUNCT
ijtc-1018	124	38	and	and	CCONJ
ijtc-1018	124	39	those	those	PRON
ijtc-1018	124	40	audited	audit	VERB
ijtc-1018	124	41	other	other	ADJ
ijtc-1018	124	42	than	than	ADP
ijtc-1018	124	43	kap	kap	PROPN
ijtc-1018	124	44	big	big	ADJ
ijtc-1018	124	45	4	4	NUM
ijtc-1018	124	46	amounted	amount	VERB
ijtc-1018	124	47	to	to	ADP
ijtc-1018	124	48	18	18	NUM
ijtc-1018	124	49	companies	company	NOUN
ijtc-1018	124	50	(	(	PUNCT
ijtc-1018	124	51	90	90	NUM
ijtc-1018	124	52	observations	observation	NOUN
ijtc-1018	124	53	)	)	PUNCT
ijtc-1018	124	54	.	.	PUNCT
ijtc-1018	125	1	table	table	NOUN
ijtc-1018	125	2	4	4	NUM
ijtc-1018	125	3	test	test	NOUN
ijtc-1018	125	4	results	result	NOUN
ijtc-1018	125	5	of	of	ADP
ijtc-1018	125	6	dependent	dependent	ADJ
ijtc-1018	125	7	variables	variable	NOUN
ijtc-1018	125	8	koefisien	koefisien	PROPN
ijtc-1018	125	9	t	t	PROPN
ijtc-1018	125	10	sig	sig	NOUN
ijtc-1018	125	11	(	(	PUNCT
ijtc-1018	125	12	constant	constant	ADJ
ijtc-1018	125	13	)	)	PUNCT
ijtc-1018	125	14	3,902	3,902	NUM
ijtc-1018	125	15	4,354	4,354	NUM
ijtc-1018	125	16	<	<	SYM
ijtc-1018	125	17	0,001	0,001	NUM
ijtc-1018	125	18	frq	frq	ADJ
ijtc-1018	125	19	0,000	0,000	NUM
ijtc-1018	125	20	2,886	2,886	NUM
ijtc-1018	125	21	0,005	0,005	NUM
ijtc-1018	125	22	aq	aq	NOUN
ijtc-1018	125	23	0,680	0,680	NUM
ijtc-1018	125	24	4,091	4,091	NUM
ijtc-1018	125	25	<	<	SYM
ijtc-1018	125	26	0,001	0,001	NUM
ijtc-1018	125	27	cs	cs	PROPN
ijtc-1018	125	28	-0,150	-0,150	PROPN
ijtc-1018	125	29	-4,500	-4,500	PROPN
ijtc-1018	125	30	<	<	NOUN
ijtc-1018	125	31	0,001	0,001	NUM
ijtc-1018	125	32	lev	lev	NOUN
ijtc-1018	125	33	0,032	0,032	NUM
ijtc-1018	125	34	0,345	0,345	NUM
ijtc-1018	125	35	0,731	0,731	NUM
ijtc-1018	125	36	the	the	DET
ijtc-1018	125	37	effect	effect	NOUN
ijtc-1018	125	38	of	of	ADP
ijtc-1018	125	39	financial	financial	ADJ
ijtc-1018	125	40	reporting	reporting	NOUN
ijtc-1018	125	41	quality	quality	NOUN
ijtc-1018	125	42	on	on	ADP
ijtc-1018	125	43	investment	investment	NOUN
ijtc-1018	125	44	efficiency	efficiency	NOUN
ijtc-1018	125	45	the	the	DET
ijtc-1018	125	46	presented	present	VERB
ijtc-1018	125	47	table	table	NOUN
ijtc-1018	125	48	indicates	indicate	VERB
ijtc-1018	125	49	a	a	DET
ijtc-1018	125	50	significant	significant	ADJ
ijtc-1018	125	51	positive	positive	ADJ
ijtc-1018	125	52	impact	impact	NOUN
ijtc-1018	125	53	of	of	ADP
ijtc-1018	125	54	the	the	DET
ijtc-1018	125	55	quality	quality	NOUN
ijtc-1018	125	56	of	of	ADP
ijtc-1018	125	57	financial	financial	ADJ
ijtc-1018	125	58	reporting	reporting	NOUN
ijtc-1018	125	59	on	on	ADP
ijtc-1018	125	60	investment	investment	NOUN
ijtc-1018	125	61	efficiency	efficiency	NOUN
ijtc-1018	125	62	.	.	PUNCT
ijtc-1018	126	1	this	this	PRON
ijtc-1018	126	2	is	be	AUX
ijtc-1018	126	3	evident	evident	ADJ
ijtc-1018	126	4	from	from	ADP
ijtc-1018	126	5	the	the	DET
ijtc-1018	126	6	positively	positively	ADV
ijtc-1018	126	7	directed	direct	VERB
ijtc-1018	126	8	coefficient	coefficient	NOUN
ijtc-1018	126	9	value	value	NOUN
ijtc-1018	126	10	of	of	ADP
ijtc-1018	126	11	0.000	0.000	NUM
ijtc-1018	126	12	and	and	CCONJ
ijtc-1018	126	13	the	the	DET
ijtc-1018	126	14	corresponding	corresponding	ADJ
ijtc-1018	126	15	significance	significance	NOUN
ijtc-1018	126	16	level	level	NOUN
ijtc-1018	126	17	(	(	PUNCT
ijtc-1018	126	18	sig	sig	NOUN
ijtc-1018	126	19	.	.	PUNCT
ijtc-1018	126	20	)	)	PUNCT
ijtc-1018	126	21	of	of	ADP
ijtc-1018	126	22	0.005	0.005	NUM
ijtc-1018	126	23	(	(	PUNCT
ijtc-1018	126	24	0.005	0.005	NUM
ijtc-1018	126	25	=	=	NUM
ijtc-1018	126	26	0.005	0.005	NUM
ijtc-1018	126	27	)	)	PUNCT
ijtc-1018	126	28	.	.	PUNCT
ijtc-1018	127	1	the	the	DET
ijtc-1018	127	2	findings	finding	NOUN
ijtc-1018	127	3	of	of	ADP
ijtc-1018	127	4	this	this	DET
ijtc-1018	127	5	research	research	NOUN
ijtc-1018	127	6	align	align	NOUN
ijtc-1018	127	7	with	with	ADP
ijtc-1018	127	8	previous	previous	ADJ
ijtc-1018	127	9	research	research	NOUN
ijtc-1018	127	10	conducted	conduct	VERB
ijtc-1018	127	11	by	by	ADP
ijtc-1018	127	12	(	(	PUNCT
ijtc-1018	127	13	biddle	biddle	NOUN
ijtc-1018	127	14	,	,	PUNCT
ijtc-1018	127	15	2009a	2009a	NUM
ijtc-1018	127	16	;	;	PUNCT
ijtc-1018	127	17	mubyarto	mubyarto	PROPN
ijtc-1018	127	18	&	&	CCONJ
ijtc-1018	127	19	zahara	zahara	PROPN
ijtc-1018	127	20	,	,	PUNCT
ijtc-1018	127	21	2022	2022	NUM
ijtc-1018	127	22	;	;	PUNCT
ijtc-1018	127	23	shahzad	shahzad	PROPN
ijtc-1018	127	24	et	et	PROPN
ijtc-1018	127	25	al	al	PROPN
ijtc-1018	127	26	.	.	PROPN
ijtc-1018	127	27	,	,	PUNCT
ijtc-1018	127	28	2019	2019	NUM
ijtc-1018	127	29	)	)	PUNCT
ijtc-1018	127	30	,	,	PUNCT
ijtc-1018	127	31	all	all	PRON
ijtc-1018	127	32	of	of	ADP
ijtc-1018	127	33	which	which	PRON
ijtc-1018	127	34	also	also	ADV
ijtc-1018	127	35	observed	observe	VERB
ijtc-1018	127	36	a	a	DET
ijtc-1018	127	37	positive	positive	ADJ
ijtc-1018	127	38	correlation	correlation	NOUN
ijtc-1018	127	39	between	between	ADP
ijtc-1018	127	40	the	the	DET
ijtc-1018	127	41	quality	quality	NOUN
ijtc-1018	127	42	of	of	ADP
ijtc-1018	127	43	financial	financial	ADJ
ijtc-1018	127	44	reporting	reporting	NOUN
ijtc-1018	127	45	and	and	CCONJ
ijtc-1018	127	46	investment	investment	NOUN
ijtc-1018	127	47	efficiency	efficiency	NOUN
ijtc-1018	127	48	.	.	PUNCT
ijtc-1018	128	1	these	these	DET
ijtc-1018	128	2	studies	study	NOUN
ijtc-1018	128	3	concluded	conclude	VERB
ijtc-1018	128	4	that	that	SCONJ
ijtc-1018	128	5	a	a	DET
ijtc-1018	128	6	high	high	ADJ
ijtc-1018	128	7	-	-	PUNCT
ijtc-1018	128	8	quality	quality	NOUN
ijtc-1018	128	9	financial	financial	ADJ
ijtc-1018	128	10	statement	statement	NOUN
ijtc-1018	128	11	facilitates	facilitate	VERB
ijtc-1018	128	12	information	information	NOUN
ijtc-1018	128	13	equality	equality	NOUN
ijtc-1018	128	14	between	between	ADP
ijtc-1018	128	15	managers	manager	NOUN
ijtc-1018	128	16	and	and	CCONJ
ijtc-1018	128	17	owners	owner	NOUN
ijtc-1018	128	18	,	,	PUNCT
ijtc-1018	128	19	consequently	consequently	ADV
ijtc-1018	128	20	influencing	influence	VERB
ijtc-1018	128	21	more	more	ADV
ijtc-1018	128	22	efficient	efficient	ADJ
ijtc-1018	128	23	investment	investment	NOUN
ijtc-1018	128	24	decision	decision	NOUN
ijtc-1018	128	25	-	-	PUNCT
ijtc-1018	128	26	making	making	NOUN
ijtc-1018	128	27	.	.	PUNCT
ijtc-1018	129	1	contrastingly	contrastingly	ADV
ijtc-1018	129	2	,	,	PUNCT
ijtc-1018	129	3	these	these	DET
ijtc-1018	129	4	results	result	NOUN
ijtc-1018	129	5	differ	differ	VERB
ijtc-1018	129	6	from	from	ADP
ijtc-1018	129	7	the	the	DET
ijtc-1018	129	8	findings	finding	NOUN
ijtc-1018	129	9	of	of	ADP
ijtc-1018	129	10	(	(	PUNCT
ijtc-1018	129	11	firmansyah	firmansyah	PROPN
ijtc-1018	129	12	et	et	PROPN
ijtc-1018	129	13	al	al	PROPN
ijtc-1018	129	14	.	.	PROPN
ijtc-1018	129	15	,	,	PUNCT
ijtc-1018	129	16	2022	2022	NUM
ijtc-1018	129	17	;	;	PUNCT
ijtc-1018	129	18	houcine	houcine	NOUN
ijtc-1018	129	19	,	,	PUNCT
ijtc-1018	129	20	2017	2017	NUM
ijtc-1018	129	21	)	)	PUNCT
ijtc-1018	129	22	,	,	PUNCT
ijtc-1018	129	23	who	who	PRON
ijtc-1018	129	24	concluded	conclude	VERB
ijtc-1018	129	25	that	that	SCONJ
ijtc-1018	129	26	the	the	DET
ijtc-1018	129	27	quality	quality	NOUN
ijtc-1018	129	28	of	of	ADP
ijtc-1018	129	29	financial	financial	ADJ
ijtc-1018	129	30	reporting	reporting	NOUN
ijtc-1018	129	31	does	do	AUX
ijtc-1018	129	32	not	not	PART
ijtc-1018	129	33	necessarily	necessarily	ADV
ijtc-1018	129	34	lead	lead	VERB
ijtc-1018	129	35	to	to	ADP
ijtc-1018	129	36	immediate	immediate	ADJ
ijtc-1018	129	37	implications	implication	NOUN
ijtc-1018	129	38	for	for	ADP
ijtc-1018	129	39	efficient	efficient	ADJ
ijtc-1018	129	40	investment	investment	NOUN
ijtc-1018	129	41	decisions	decision	NOUN
ijtc-1018	129	42	.	.	PUNCT
ijtc-1018	130	1	their	their	PRON
ijtc-1018	130	2	studies	study	NOUN
ijtc-1018	130	3	present	present	VERB
ijtc-1018	130	4	an	an	DET
ijtc-1018	130	5	alternative	alternative	ADJ
ijtc-1018	130	6	perspective	perspective	NOUN
ijtc-1018	130	7	,	,	PUNCT
ijtc-1018	130	8	suggesting	suggest	VERB
ijtc-1018	130	9	that	that	SCONJ
ijtc-1018	130	10	other	other	ADJ
ijtc-1018	130	11	factors	factor	NOUN
ijtc-1018	130	12	or	or	CCONJ
ijtc-1018	130	13	conditions	condition	NOUN
ijtc-1018	130	14	may	may	AUX
ijtc-1018	130	15	play	play	VERB
ijtc-1018	130	16	a	a	DET
ijtc-1018	130	17	role	role	NOUN
ijtc-1018	130	18	in	in	ADP
ijtc-1018	130	19	influencing	influence	VERB
ijtc-1018	130	20	the	the	DET
ijtc-1018	130	21	relationship	relationship	NOUN
ijtc-1018	130	22	between	between	ADP
ijtc-1018	130	23	the	the	DET
ijtc-1018	130	24	quality	quality	NOUN
ijtc-1018	130	25	of	of	ADP
ijtc-1018	130	26	financial	financial	ADJ
ijtc-1018	130	27	reporting	reporting	NOUN
ijtc-1018	130	28	and	and	CCONJ
ijtc-1018	130	29	investment	investment	NOUN
ijtc-1018	130	30	efficiency	efficiency	NOUN
ijtc-1018	130	31	.	.	PUNCT
ijtc-1018	131	1	source	source	NOUN
ijtc-1018	131	2	:	:	PUNCT
ijtc-1018	131	3	secondary	secondary	ADJ
ijtc-1018	131	4	data	datum	NOUN
ijtc-1018	131	5	,	,	PUNCT
ijtc-1018	131	6	processed	process	VERB
ijtc-1018	131	7	2023	2023	NUM
ijtc-1018	131	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	131	9	financial	financial	ADJ
ijtc-1018	131	10	reporting	reporting	NOUN
ijtc-1018	131	11	and	and	CCONJ
ijtc-1018	131	12	audit	audit	VERB
ijtc-1018	131	13	quality	quality	NOUN
ijtc-1018	131	14	impact	impact	NOUN
ijtc-1018	131	15	on	on	ADP
ijtc-1018	131	16	investment	investment	NOUN
ijtc-1018	131	17	efficiency	efficiency	NOUN
ijtc-1018	131	18	in	in	ADP
ijtc-1018	131	19	indonesian	indonesian	ADJ
ijtc-1018	131	20	transport	transport	NOUN
ijtc-1018	131	21	and	and	CCONJ
ijtc-1018	131	22	logistics	logistic	NOUN
ijtc-1018	131	23	companies	company	NOUN
ijtc-1018	131	24	chinhayu	chinhayu	VERB
ijtc-1018	131	25	and	and	CCONJ
ijtc-1018	131	26	saiful	saiful	PROPN
ijtc-1018	131	27	123	123	NUM
ijtc-1018	131	28	|	|	ADV
ijtc-1018	131	29	ilomata	ilomata	PROPN
ijtc-1018	131	30	international	international	ADJ
ijtc-1018	131	31	journal	journal	NOUN
ijtc-1018	131	32	of	of	ADP
ijtc-1018	131	33	tax	tax	PROPN
ijtc-1018	131	34	&	&	CCONJ
ijtc-1018	131	35	accounting	account	VERB
ijtc-1018	131	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1018	131	37	this	this	DET
ijtc-1018	131	38	research	research	NOUN
ijtc-1018	131	39	found	find	VERB
ijtc-1018	131	40	that	that	SCONJ
ijtc-1018	131	41	a	a	DET
ijtc-1018	131	42	financial	financial	ADJ
ijtc-1018	131	43	statement	statement	NOUN
ijtc-1018	131	44	affects	affect	VERB
ijtc-1018	131	45	investment	investment	NOUN
ijtc-1018	131	46	efficiency	efficiency	NOUN
ijtc-1018	131	47	.	.	PUNCT
ijtc-1018	132	1	quality	quality	NOUN
ijtc-1018	132	2	financial	financial	ADJ
ijtc-1018	132	3	reporting	reporting	NOUN
ijtc-1018	132	4	,	,	PUNCT
ijtc-1018	132	5	presented	present	VERB
ijtc-1018	132	6	on	on	ADP
ijtc-1018	132	7	time	time	NOUN
ijtc-1018	132	8	and	and	CCONJ
ijtc-1018	132	9	presenting	present	VERB
ijtc-1018	132	10	accurate	accurate	ADJ
ijtc-1018	132	11	information	information	NOUN
ijtc-1018	132	12	can	can	AUX
ijtc-1018	132	13	provide	provide	VERB
ijtc-1018	132	14	relevant	relevant	ADJ
ijtc-1018	132	15	information	information	NOUN
ijtc-1018	132	16	about	about	ADP
ijtc-1018	132	17	a	a	DET
ijtc-1018	132	18	company	company	NOUN
ijtc-1018	132	19	's	's	PART
ijtc-1018	132	20	financial	financial	ADJ
ijtc-1018	132	21	performance	performance	NOUN
ijtc-1018	132	22	(	(	PUNCT
ijtc-1018	132	23	k	k	PROPN
ijtc-1018	132	24	&	&	CCONJ
ijtc-1018	132	25	nabeng	nabeng	PROPN
ijtc-1018	132	26	,	,	PUNCT
ijtc-1018	132	27	2022	2022	NUM
ijtc-1018	132	28	)	)	PUNCT
ijtc-1018	132	29	.	.	PUNCT
ijtc-1018	133	1	the	the	DET
ijtc-1018	133	2	interpretation	interpretation	NOUN
ijtc-1018	133	3	draws	draw	VERB
ijtc-1018	133	4	on	on	ADP
ijtc-1018	133	5	agency	agency	NOUN
ijtc-1018	133	6	theory	theory	NOUN
ijtc-1018	133	7	,	,	PUNCT
ijtc-1018	133	8	positing	posit	VERB
ijtc-1018	133	9	the	the	DET
ijtc-1018	133	10	existence	existence	NOUN
ijtc-1018	133	11	of	of	ADP
ijtc-1018	133	12	an	an	DET
ijtc-1018	133	13	agency	agency	NOUN
ijtc-1018	133	14	problem	problem	NOUN
ijtc-1018	133	15	between	between	ADP
ijtc-1018	133	16	managers	manager	NOUN
ijtc-1018	133	17	and	and	CCONJ
ijtc-1018	133	18	company	company	NOUN
ijtc-1018	133	19	owners	owner	NOUN
ijtc-1018	133	20	.	.	PUNCT
ijtc-1018	134	1	according	accord	VERB
ijtc-1018	134	2	to	to	ADP
ijtc-1018	134	3	this	this	DET
ijtc-1018	134	4	theory	theory	NOUN
ijtc-1018	134	5	,	,	PUNCT
ijtc-1018	134	6	high	high	ADJ
ijtc-1018	134	7	-	-	PUNCT
ijtc-1018	134	8	quality	quality	NOUN
ijtc-1018	134	9	financial	financial	ADJ
ijtc-1018	134	10	reporting	reporting	NOUN
ijtc-1018	134	11	play	play	VERB
ijtc-1018	134	12	a	a	DET
ijtc-1018	134	13	pivotal	pivotal	ADJ
ijtc-1018	134	14	role	role	NOUN
ijtc-1018	134	15	in	in	ADP
ijtc-1018	134	16	enhancing	enhance	VERB
ijtc-1018	134	17	investment	investment	NOUN
ijtc-1018	134	18	efficiency	efficiency	NOUN
ijtc-1018	134	19	.	.	PUNCT
ijtc-1018	135	1	this	this	PRON
ijtc-1018	135	2	is	be	AUX
ijtc-1018	135	3	achieved	achieve	VERB
ijtc-1018	135	4	by	by	ADP
ijtc-1018	135	5	furnishing	furnish	VERB
ijtc-1018	135	6	accurate	accurate	ADJ
ijtc-1018	135	7	and	and	CCONJ
ijtc-1018	135	8	reliable	reliable	ADJ
ijtc-1018	135	9	information	information	NOUN
ijtc-1018	135	10	,	,	PUNCT
ijtc-1018	135	11	thereby	thereby	ADV
ijtc-1018	135	12	reducing	reduce	VERB
ijtc-1018	135	13	information	information	NOUN
ijtc-1018	135	14	asymmetry	asymmetry	NOUN
ijtc-1018	135	15	between	between	ADP
ijtc-1018	135	16	managers	manager	NOUN
ijtc-1018	135	17	and	and	CCONJ
ijtc-1018	135	18	company	company	NOUN
ijtc-1018	135	19	owners	owner	NOUN
ijtc-1018	135	20	and	and	CCONJ
ijtc-1018	135	21	facilitating	facilitate	VERB
ijtc-1018	135	22	sound	sound	ADJ
ijtc-1018	135	23	investment	investment	NOUN
ijtc-1018	135	24	decision	decision	NOUN
ijtc-1018	135	25	-	-	PUNCT
ijtc-1018	135	26	making	making	NOUN
ijtc-1018	135	27	,	,	PUNCT
ijtc-1018	135	28	as	as	SCONJ
ijtc-1018	135	29	highlighted	highlight	VERB
ijtc-1018	135	30	in	in	ADP
ijtc-1018	135	31	the	the	DET
ijtc-1018	135	32	work	work	NOUN
ijtc-1018	135	33	of	of	ADP
ijtc-1018	135	34	(	(	PUNCT
ijtc-1018	135	35	khoerulloh	khoerulloh	PROPN
ijtc-1018	135	36	&	&	CCONJ
ijtc-1018	135	37	janwari	janwari	PROPN
ijtc-1018	135	38	,	,	PUNCT
ijtc-1018	135	39	2021	2021	NUM
ijtc-1018	135	40	)	)	PUNCT
ijtc-1018	135	41	.	.	PUNCT
ijtc-1018	136	1	consequently	consequently	ADV
ijtc-1018	136	2	,	,	PUNCT
ijtc-1018	136	3	companies	company	NOUN
ijtc-1018	136	4	are	be	AUX
ijtc-1018	136	5	encouraged	encourage	VERB
ijtc-1018	136	6	to	to	PART
ijtc-1018	136	7	prioritize	prioritize	VERB
ijtc-1018	136	8	the	the	DET
ijtc-1018	136	9	quality	quality	NOUN
ijtc-1018	136	10	of	of	ADP
ijtc-1018	136	11	their	their	PRON
ijtc-1018	136	12	financial	financial	ADJ
ijtc-1018	136	13	reporting	reporting	NOUN
ijtc-1018	136	14	to	to	AUX
ijtc-1018	136	15	not	not	PART
ijtc-1018	136	16	only	only	ADV
ijtc-1018	136	17	enhance	enhance	VERB
ijtc-1018	136	18	investment	investment	NOUN
ijtc-1018	136	19	efficiency	efficiency	NOUN
ijtc-1018	136	20	but	but	CCONJ
ijtc-1018	136	21	also	also	ADV
ijtc-1018	136	22	to	to	PART
ijtc-1018	136	23	attract	attract	VERB
ijtc-1018	136	24	potential	potential	ADJ
ijtc-1018	136	25	investors	investor	NOUN
ijtc-1018	136	26	.	.	PUNCT
ijtc-1018	137	1	(	(	PUNCT
ijtc-1018	137	2	affan	affan	PROPN
ijtc-1018	137	3	,	,	PUNCT
ijtc-1018	137	4	2019	2019	NUM
ijtc-1018	137	5	)	)	PUNCT
ijtc-1018	137	6	further	far	ADV
ijtc-1018	137	7	supports	support	VERB
ijtc-1018	137	8	this	this	DET
ijtc-1018	137	9	perspective	perspective	NOUN
ijtc-1018	137	10	,	,	PUNCT
ijtc-1018	137	11	asserting	assert	VERB
ijtc-1018	137	12	that	that	SCONJ
ijtc-1018	137	13	,	,	PUNCT
ijtc-1018	137	14	on	on	ADP
ijtc-1018	137	15	a	a	DET
ijtc-1018	137	16	general	general	ADJ
ijtc-1018	137	17	scale	scale	NOUN
ijtc-1018	137	18	,	,	PUNCT
ijtc-1018	137	19	high	high	ADJ
ijtc-1018	137	20	-	-	PUNCT
ijtc-1018	137	21	quality	quality	NOUN
ijtc-1018	137	22	financial	financial	ADJ
ijtc-1018	137	23	reporting	reporting	NOUN
ijtc-1018	137	24	exert	exert	VERB
ijtc-1018	137	25	a	a	DET
ijtc-1018	137	26	positive	positive	ADJ
ijtc-1018	137	27	impact	impact	NOUN
ijtc-1018	137	28	on	on	ADP
ijtc-1018	137	29	investment	investment	NOUN
ijtc-1018	137	30	efficiency	efficiency	NOUN
ijtc-1018	137	31	within	within	ADP
ijtc-1018	137	32	a	a	DET
ijtc-1018	137	33	company	company	NOUN
ijtc-1018	137	34	.	.	PUNCT
ijtc-1018	138	1	the	the	DET
ijtc-1018	138	2	effect	effect	NOUN
ijtc-1018	138	3	of	of	ADP
ijtc-1018	138	4	audit	audit	NOUN
ijtc-1018	138	5	quality	quality	NOUN
ijtc-1018	138	6	on	on	ADP
ijtc-1018	138	7	investment	investment	NOUN
ijtc-1018	138	8	efficiency	efficiency	NOUN
ijtc-1018	138	9	in	in	ADP
ijtc-1018	138	10	testing	test	VERB
ijtc-1018	138	11	the	the	DET
ijtc-1018	138	12	second	second	ADJ
ijtc-1018	138	13	hypothesis	hypothesis	NOUN
ijtc-1018	138	14	,	,	PUNCT
ijtc-1018	138	15	namely	namely	ADV
ijtc-1018	138	16	independent	independent	ADJ
ijtc-1018	138	17	variables	variable	NOUN
ijtc-1018	138	18	,	,	PUNCT
ijtc-1018	138	19	audit	audit	NOUN
ijtc-1018	138	20	quality	quality	NOUN
ijtc-1018	138	21	has	have	VERB
ijtc-1018	138	22	a	a	DET
ijtc-1018	138	23	positive	positive	ADJ
ijtc-1018	138	24	and	and	CCONJ
ijtc-1018	138	25	significant	significant	ADJ
ijtc-1018	138	26	influence	influence	NOUN
ijtc-1018	138	27	on	on	ADP
ijtc-1018	138	28	investment	investment	NOUN
ijtc-1018	138	29	efficiency	efficiency	NOUN
ijtc-1018	138	30	.	.	PUNCT
ijtc-1018	139	1	this	this	PRON
ijtc-1018	139	2	can	can	AUX
ijtc-1018	139	3	be	be	AUX
ijtc-1018	139	4	seen	see	VERB
ijtc-1018	139	5	from	from	ADP
ijtc-1018	139	6	the	the	DET
ijtc-1018	139	7	positive	positive	ADJ
ijtc-1018	139	8	coefficient	coefficient	NOUN
ijtc-1018	139	9	of	of	ADP
ijtc-1018	139	10	0.680	0.680	NUM
ijtc-1018	139	11	and	and	CCONJ
ijtc-1018	139	12	the	the	DET
ijtc-1018	139	13	sig	sig	NOUN
ijtc-1018	139	14	value	value	NOUN
ijtc-1018	139	15	of	of	ADP
ijtc-1018	139	16	0.001	0.001	NUM
ijtc-1018	139	17	(	(	PUNCT
ijtc-1018	139	18	0.001<0.005	0.001<0.005	NUM
ijtc-1018	139	19	)	)	PUNCT
ijtc-1018	139	20	.	.	PUNCT
ijtc-1018	140	1	this	this	PRON
ijtc-1018	140	2	is	be	AUX
ijtc-1018	140	3	in	in	ADP
ijtc-1018	140	4	line	line	NOUN
ijtc-1018	140	5	with	with	ADP
ijtc-1018	140	6	research	research	NOUN
ijtc-1018	140	7	conducted	conduct	VERB
ijtc-1018	140	8	(	(	PUNCT
ijtc-1018	140	9	firawan	firawan	NOUN
ijtc-1018	140	10	&	&	CCONJ
ijtc-1018	140	11	dewayanto	dewayanto	PROPN
ijtc-1018	140	12	,	,	PUNCT
ijtc-1018	140	13	2021a	2021a	NUM
ijtc-1018	140	14	;	;	PUNCT
ijtc-1018	140	15	hidayati	hidayati	PROPN
ijtc-1018	140	16	,	,	PUNCT
ijtc-1018	140	17	2019	2019	NUM
ijtc-1018	140	18	;	;	PUNCT
ijtc-1018	140	19	shahzad	shahzad	PROPN
ijtc-1018	140	20	et	et	PROPN
ijtc-1018	140	21	al	al	PROPN
ijtc-1018	140	22	.	.	PROPN
ijtc-1018	140	23	,	,	PUNCT
ijtc-1018	140	24	2019	2019	NUM
ijtc-1018	140	25	)	)	PUNCT
ijtc-1018	140	26	which	which	PRON
ijtc-1018	140	27	states	state	VERB
ijtc-1018	140	28	that	that	SCONJ
ijtc-1018	140	29	high	high	ADJ
ijtc-1018	140	30	audit	audit	NOUN
ijtc-1018	140	31	quality	quality	NOUN
ijtc-1018	140	32	can	can	AUX
ijtc-1018	140	33	influence	influence	VERB
ijtc-1018	140	34	efficient	efficient	ADJ
ijtc-1018	140	35	investment	investment	NOUN
ijtc-1018	140	36	decisions	decision	NOUN
ijtc-1018	140	37	where	where	SCONJ
ijtc-1018	140	38	high	high	ADJ
ijtc-1018	140	39	audit	audit	NOUN
ijtc-1018	140	40	quality	quality	NOUN
ijtc-1018	140	41	can	can	AUX
ijtc-1018	140	42	provide	provide	VERB
ijtc-1018	140	43	positive	positive	ADJ
ijtc-1018	140	44	competitive	competitive	ADJ
ijtc-1018	140	45	advantages	advantage	NOUN
ijtc-1018	140	46	to	to	ADP
ijtc-1018	140	47	companies	company	NOUN
ijtc-1018	140	48	audited	audit	VERB
ijtc-1018	140	49	from	from	ADP
ijtc-1018	140	50	big4	big4	NOUN
ijtc-1018	140	51	and	and	CCONJ
ijtc-1018	140	52	generate	generate	VERB
ijtc-1018	140	53	positive	positive	ADJ
ijtc-1018	140	54	economic	economic	ADJ
ijtc-1018	140	55	consequences	consequence	NOUN
ijtc-1018	140	56	and	and	CCONJ
ijtc-1018	140	57	lead	lead	VERB
ijtc-1018	140	58	to	to	ADP
ijtc-1018	140	59	investment	investment	NOUN
ijtc-1018	140	60	efficiency	efficiency	NOUN
ijtc-1018	140	61	decisions	decision	NOUN
ijtc-1018	140	62	.	.	PUNCT
ijtc-1018	141	1	however	however	ADV
ijtc-1018	141	2	,	,	PUNCT
ijtc-1018	141	3	it	it	PRON
ijtc-1018	141	4	is	be	AUX
ijtc-1018	141	5	not	not	PART
ijtc-1018	141	6	in	in	ADP
ijtc-1018	141	7	line	line	NOUN
ijtc-1018	141	8	with	with	ADP
ijtc-1018	141	9	research	research	NOUN
ijtc-1018	141	10	conducted	conduct	VERB
ijtc-1018	141	11	(	(	PUNCT
ijtc-1018	141	12	siregar	siregar	NOUN
ijtc-1018	141	13	&	&	CCONJ
ijtc-1018	141	14	nuryanah	nuryanah	PROPN
ijtc-1018	141	15	,	,	PUNCT
ijtc-1018	141	16	2019	2019	NUM
ijtc-1018	141	17	)	)	PUNCT
ijtc-1018	141	18	which	which	PRON
ijtc-1018	141	19	found	find	VERB
ijtc-1018	141	20	that	that	SCONJ
ijtc-1018	141	21	audit	audit	NOUN
ijtc-1018	141	22	quality	quality	NOUN
ijtc-1018	141	23	does	do	AUX
ijtc-1018	141	24	not	not	PART
ijtc-1018	141	25	affect	affect	VERB
ijtc-1018	141	26	a	a	DET
ijtc-1018	141	27	company	company	NOUN
ijtc-1018	141	28	's	's	PART
ijtc-1018	141	29	investment	investment	NOUN
ijtc-1018	141	30	efficiency	efficiency	NOUN
ijtc-1018	141	31	decisions	decision	NOUN
ijtc-1018	141	32	.	.	PUNCT
ijtc-1018	142	1	from	from	ADP
ijtc-1018	142	2	this	this	DET
ijtc-1018	142	3	research	research	NOUN
ijtc-1018	142	4	,	,	PUNCT
ijtc-1018	142	5	it	it	PRON
ijtc-1018	142	6	is	be	AUX
ijtc-1018	142	7	proven	prove	VERB
ijtc-1018	142	8	that	that	SCONJ
ijtc-1018	142	9	big	big	ADJ
ijtc-1018	142	10	4	4	NUM
ijtc-1018	142	11	that	that	PRON
ijtc-1018	142	12	are	be	AUX
ijtc-1018	142	13	recognized	recognize	VERB
ijtc-1018	142	14	as	as	ADP
ijtc-1018	142	15	having	have	VERB
ijtc-1018	142	16	a	a	DET
ijtc-1018	142	17	strong	strong	ADJ
ijtc-1018	142	18	reputation	reputation	NOUN
ijtc-1018	142	19	will	will	AUX
ijtc-1018	142	20	maintain	maintain	VERB
ijtc-1018	142	21	their	their	PRON
ijtc-1018	142	22	performance	performance	NOUN
ijtc-1018	142	23	in	in	ADP
ijtc-1018	142	24	conducting	conduct	VERB
ijtc-1018	142	25	high	high	ADJ
ijtc-1018	142	26	-	-	PUNCT
ijtc-1018	142	27	integrity	integrity	NOUN
ijtc-1018	142	28	audits	audits	NOUN
ijtc-1018	142	29	.	.	PUNCT
ijtc-1018	143	1	good	good	ADJ
ijtc-1018	143	2	big4	big4	NOUN
ijtc-1018	143	3	performance	performance	NOUN
ijtc-1018	143	4	will	will	AUX
ijtc-1018	143	5	be	be	AUX
ijtc-1018	143	6	an	an	DET
ijtc-1018	143	7	efficient	efficient	ADJ
ijtc-1018	143	8	monitoring	monitoring	NOUN
ijtc-1018	143	9	and	and	CCONJ
ijtc-1018	143	10	will	will	AUX
ijtc-1018	143	11	reduce	reduce	VERB
ijtc-1018	143	12	information	information	NOUN
ijtc-1018	143	13	asymmetry	asymmetry	NOUN
ijtc-1018	143	14	and	and	CCONJ
ijtc-1018	143	15	agency	agency	NOUN
ijtc-1018	143	16	conflicts	conflict	NOUN
ijtc-1018	143	17	(	(	PUNCT
ijtc-1018	143	18	agency	agency	NOUN
ijtc-1018	143	19	theory	theory	NOUN
ijtc-1018	143	20	)	)	PUNCT
ijtc-1018	143	21	between	between	ADP
ijtc-1018	143	22	owners	owner	NOUN
ijtc-1018	143	23	and	and	CCONJ
ijtc-1018	143	24	managers	manager	NOUN
ijtc-1018	143	25	.	.	PUNCT
ijtc-1018	144	1	with	with	ADP
ijtc-1018	144	2	a	a	DET
ijtc-1018	144	3	quality	quality	NOUN
ijtc-1018	144	4	audit	audit	NOUN
ijtc-1018	144	5	,	,	PUNCT
ijtc-1018	144	6	it	it	PRON
ijtc-1018	144	7	will	will	AUX
ijtc-1018	144	8	reduce	reduce	VERB
ijtc-1018	144	9	the	the	DET
ijtc-1018	144	10	information	information	NOUN
ijtc-1018	144	11	gap	gap	NOUN
ijtc-1018	144	12	between	between	ADP
ijtc-1018	144	13	managers	manager	NOUN
ijtc-1018	144	14	and	and	CCONJ
ijtc-1018	144	15	owners	owner	NOUN
ijtc-1018	144	16	and	and	CCONJ
ijtc-1018	144	17	become	become	VERB
ijtc-1018	144	18	a	a	DET
ijtc-1018	144	19	supervisory	supervisory	ADJ
ijtc-1018	144	20	role	role	NOUN
ijtc-1018	144	21	for	for	ADP
ijtc-1018	144	22	managers	manager	NOUN
ijtc-1018	144	23	so	so	SCONJ
ijtc-1018	144	24	that	that	SCONJ
ijtc-1018	144	25	they	they	PRON
ijtc-1018	144	26	can	can	AUX
ijtc-1018	144	27	make	make	VERB
ijtc-1018	144	28	efficient	efficient	ADJ
ijtc-1018	144	29	investment	investment	NOUN
ijtc-1018	144	30	decisions	decision	NOUN
ijtc-1018	144	31	.	.	PUNCT
ijtc-1018	145	1	conclusion	conclusion	NOUN
ijtc-1018	145	2	this	this	DET
ijtc-1018	145	3	research	research	NOUN
ijtc-1018	145	4	aims	aim	VERB
ijtc-1018	145	5	to	to	PART
ijtc-1018	145	6	determine	determine	VERB
ijtc-1018	145	7	the	the	DET
ijtc-1018	145	8	effect	effect	NOUN
ijtc-1018	145	9	of	of	ADP
ijtc-1018	145	10	financial	financial	ADJ
ijtc-1018	145	11	reporting	reporting	NOUN
ijtc-1018	145	12	quality	quality	NOUN
ijtc-1018	145	13	and	and	CCONJ
ijtc-1018	145	14	audit	audit	NOUN
ijtc-1018	145	15	quality	quality	NOUN
ijtc-1018	145	16	on	on	ADP
ijtc-1018	145	17	investment	investment	NOUN
ijtc-1018	145	18	efficiency	efficiency	NOUN
ijtc-1018	145	19	in	in	ADP
ijtc-1018	145	20	transportation	transportation	NOUN
ijtc-1018	145	21	and	and	CCONJ
ijtc-1018	145	22	logistics	logistic	NOUN
ijtc-1018	145	23	companies	company	NOUN
ijtc-1018	145	24	listed	list	VERB
ijtc-1018	145	25	on	on	ADP
ijtc-1018	145	26	the	the	DET
ijtc-1018	145	27	idx	idx	PROPN
ijtc-1018	145	28	.	.	PUNCT
ijtc-1018	146	1	the	the	DET
ijtc-1018	146	2	research	research	NOUN
ijtc-1018	146	3	used	use	VERB
ijtc-1018	146	4	a	a	DET
ijtc-1018	146	5	sample	sample	NOUN
ijtc-1018	146	6	of	of	ADP
ijtc-1018	146	7	24	24	NUM
ijtc-1018	146	8	companies	company	NOUN
ijtc-1018	146	9	with	with	ADP
ijtc-1018	146	10	a	a	DET
ijtc-1018	146	11	span	span	NOUN
ijtc-1018	146	12	of	of	ADP
ijtc-1018	146	13	five	five	NUM
ijtc-1018	146	14	consecutive	consecutive	ADJ
ijtc-1018	146	15	years	year	NOUN
ijtc-1018	146	16	from	from	ADP
ijtc-1018	146	17	2018	2018	NUM
ijtc-1018	146	18	to	to	ADP
ijtc-1018	146	19	2022	2022	NUM
ijtc-1018	146	20	so	so	SCONJ
ijtc-1018	146	21	that	that	SCONJ
ijtc-1018	146	22	the	the	DET
ijtc-1018	146	23	total	total	ADJ
ijtc-1018	146	24	sample	sample	NOUN
ijtc-1018	146	25	obtained	obtain	VERB
ijtc-1018	146	26	was	be	AUX
ijtc-1018	146	27	120	120	NUM
ijtc-1018	146	28	.	.	PUNCT
ijtc-1018	147	1	based	base	VERB
ijtc-1018	147	2	on	on	ADP
ijtc-1018	147	3	the	the	DET
ijtc-1018	147	4	analysis	analysis	NOUN
ijtc-1018	147	5	and	and	CCONJ
ijtc-1018	147	6	testing	testing	NOUN
ijtc-1018	147	7	of	of	ADP
ijtc-1018	147	8	the	the	DET
ijtc-1018	147	9	results	result	NOUN
ijtc-1018	147	10	data	datum	NOUN
ijtc-1018	147	11	in	in	ADP
ijtc-1018	147	12	the	the	DET
ijtc-1018	147	13	research	research	NOUN
ijtc-1018	147	14	,	,	PUNCT
ijtc-1018	147	15	it	it	PRON
ijtc-1018	147	16	was	be	AUX
ijtc-1018	147	17	concluded	conclude	VERB
ijtc-1018	147	18	that	that	SCONJ
ijtc-1018	147	19	:	:	PUNCT
ijtc-1018	147	20	1	1	X
ijtc-1018	147	21	.	.	X
ijtc-1018	147	22	the	the	DET
ijtc-1018	147	23	positive	positive	ADJ
ijtc-1018	147	24	impact	impact	NOUN
ijtc-1018	147	25	of	of	ADP
ijtc-1018	147	26	the	the	DET
ijtc-1018	147	27	quality	quality	NOUN
ijtc-1018	147	28	of	of	ADP
ijtc-1018	147	29	financial	financial	ADJ
ijtc-1018	147	30	reporting	reporting	NOUN
ijtc-1018	147	31	on	on	ADP
ijtc-1018	147	32	investment	investment	NOUN
ijtc-1018	147	33	efficiency	efficiency	NOUN
ijtc-1018	147	34	is	be	AUX
ijtc-1018	147	35	consistent	consistent	ADJ
ijtc-1018	147	36	with	with	ADP
ijtc-1018	147	37	the	the	DET
ijtc-1018	147	38	findings	finding	NOUN
ijtc-1018	147	39	of	of	ADP
ijtc-1018	147	40	previous	previous	ADJ
ijtc-1018	147	41	studies	study	NOUN
ijtc-1018	147	42	such	such	ADJ
ijtc-1018	147	43	as	as	ADP
ijtc-1018	147	44	those	those	PRON
ijtc-1018	147	45	conducted	conduct	VERB
ijtc-1018	147	46	by	by	ADP
ijtc-1018	147	47	shahzad	shahzad	PROPN
ijtc-1018	147	48	et	et	PROPN
ijtc-1018	147	49	al	al	PROPN
ijtc-1018	147	50	.	.	PROPN
ijtc-1018	148	1	(	(	PUNCT
ijtc-1018	148	2	2019	2019	NUM
ijtc-1018	148	3	)	)	PUNCT
ijtc-1018	148	4	and	and	CCONJ
ijtc-1018	148	5	biddle	biddle	PROPN
ijtc-1018	148	6	(	(	PUNCT
ijtc-1018	148	7	2009	2009	NUM
ijtc-1018	148	8	)	)	PUNCT
ijtc-1018	148	9	.	.	PUNCT
ijtc-1018	149	1	however	however	ADV
ijtc-1018	149	2	,	,	PUNCT
ijtc-1018	149	3	this	this	PRON
ijtc-1018	149	4	aligns	align	VERB
ijtc-1018	149	5	differently	differently	ADV
ijtc-1018	149	6	from	from	ADP
ijtc-1018	149	7	the	the	DET
ijtc-1018	149	8	outcomes	outcome	NOUN
ijtc-1018	149	9	of	of	ADP
ijtc-1018	149	10	studies	study	NOUN
ijtc-1018	149	11	by	by	ADP
ijtc-1018	149	12	firmansyah	firmansyah	PROPN
ijtc-1018	149	13	et	et	PROPN
ijtc-1018	149	14	al	al	PROPN
ijtc-1018	149	15	.	.	PROPN
ijtc-1018	150	1	(	(	PUNCT
ijtc-1018	150	2	2022	2022	NUM
ijtc-1018	150	3	)	)	PUNCT
ijtc-1018	150	4	and	and	CCONJ
ijtc-1018	150	5	houcine	houcine	NOUN
ijtc-1018	150	6	(	(	PUNCT
ijtc-1018	150	7	2017	2017	NUM
ijtc-1018	150	8	)	)	PUNCT
ijtc-1018	150	9	,	,	PUNCT
ijtc-1018	150	10	which	which	PRON
ijtc-1018	150	11	did	do	AUX
ijtc-1018	150	12	not	not	PART
ijtc-1018	150	13	observe	observe	VERB
ijtc-1018	150	14	a	a	DET
ijtc-1018	150	15	similar	similar	ADJ
ijtc-1018	150	16	positive	positive	ADJ
ijtc-1018	150	17	relationship	relationship	NOUN
ijtc-1018	150	18	.	.	PUNCT
ijtc-1018	151	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	151	2	financial	financial	ADJ
ijtc-1018	151	3	reporting	reporting	NOUN
ijtc-1018	151	4	and	and	CCONJ
ijtc-1018	151	5	audit	audit	VERB
ijtc-1018	151	6	quality	quality	NOUN
ijtc-1018	151	7	impact	impact	NOUN
ijtc-1018	151	8	on	on	ADP
ijtc-1018	151	9	investment	investment	NOUN
ijtc-1018	151	10	efficiency	efficiency	NOUN
ijtc-1018	151	11	in	in	ADP
ijtc-1018	151	12	indonesian	indonesian	ADJ
ijtc-1018	151	13	transport	transport	NOUN
ijtc-1018	151	14	and	and	CCONJ
ijtc-1018	151	15	logistics	logistic	NOUN
ijtc-1018	151	16	companies	company	NOUN
ijtc-1018	151	17	chinhayu	chinhayu	VERB
ijtc-1018	151	18	and	and	CCONJ
ijtc-1018	151	19	saiful	saiful	PROPN
ijtc-1018	151	20	124	124	NUM
ijtc-1018	151	21	|	|	ADV
ijtc-1018	151	22	ilomata	ilomata	PROPN
ijtc-1018	151	23	international	international	ADJ
ijtc-1018	151	24	journal	journal	NOUN
ijtc-1018	151	25	of	of	ADP
ijtc-1018	151	26	tax	tax	PROPN
ijtc-1018	151	27	&	&	CCONJ
ijtc-1018	151	28	accounting	accounting	NOUN
ijtc-1018	151	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	151	30	2	2	NUM
ijtc-1018	151	31	.	.	PUNCT
ijtc-1018	152	1	the	the	DET
ijtc-1018	152	2	positive	positive	ADJ
ijtc-1018	152	3	influence	influence	NOUN
ijtc-1018	152	4	of	of	ADP
ijtc-1018	152	5	audit	audit	NOUN
ijtc-1018	152	6	quality	quality	NOUN
ijtc-1018	152	7	on	on	ADP
ijtc-1018	152	8	investment	investment	NOUN
ijtc-1018	152	9	efficiency	efficiency	NOUN
ijtc-1018	152	10	is	be	AUX
ijtc-1018	152	11	congruent	congruent	ADJ
ijtc-1018	152	12	with	with	ADP
ijtc-1018	152	13	the	the	DET
ijtc-1018	152	14	results	result	NOUN
ijtc-1018	152	15	of	of	ADP
ijtc-1018	152	16	the	the	DET
ijtc-1018	152	17	research	research	NOUN
ijtc-1018	152	18	conducted	conduct	VERB
ijtc-1018	152	19	by	by	ADP
ijtc-1018	152	20	shahzad	shahzad	PROPN
ijtc-1018	152	21	et	et	PROPN
ijtc-1018	152	22	al	al	PROPN
ijtc-1018	152	23	.	.	PROPN
ijtc-1018	153	1	(	(	PUNCT
ijtc-1018	153	2	2019	2019	NUM
ijtc-1018	153	3	)	)	PUNCT
ijtc-1018	153	4	.	.	PUNCT
ijtc-1018	154	1	however	however	ADV
ijtc-1018	154	2	,	,	PUNCT
ijtc-1018	154	3	this	this	PRON
ijtc-1018	154	4	contrasts	contrast	VERB
ijtc-1018	154	5	with	with	ADP
ijtc-1018	154	6	the	the	DET
ijtc-1018	154	7	findings	finding	NOUN
ijtc-1018	154	8	of	of	ADP
ijtc-1018	154	9	the	the	DET
ijtc-1018	154	10	research	research	NOUN
ijtc-1018	154	11	conducted	conduct	VERB
ijtc-1018	154	12	by	by	ADP
ijtc-1018	154	13	(	(	PUNCT
ijtc-1018	154	14	lai	lai	PROPN
ijtc-1018	154	15	,	,	PUNCT
ijtc-1018	154	16	2009	2009	NUM
ijtc-1018	154	17	)	)	PUNCT
ijtc-1018	154	18	,	,	PUNCT
ijtc-1018	154	19	which	which	PRON
ijtc-1018	154	20	did	do	AUX
ijtc-1018	154	21	not	not	PART
ijtc-1018	154	22	reveal	reveal	VERB
ijtc-1018	154	23	a	a	DET
ijtc-1018	154	24	similar	similar	ADJ
ijtc-1018	154	25	positive	positive	ADJ
ijtc-1018	154	26	association	association	NOUN
ijtc-1018	154	27	.	.	PUNCT
ijtc-1018	155	1	the	the	DET
ijtc-1018	155	2	research	research	NOUN
ijtc-1018	155	3	findings	finding	NOUN
ijtc-1018	155	4	offer	offer	VERB
ijtc-1018	155	5	positive	positive	ADJ
ijtc-1018	155	6	implications	implication	NOUN
ijtc-1018	155	7	for	for	ADP
ijtc-1018	155	8	business	business	NOUN
ijtc-1018	155	9	practices	practice	NOUN
ijtc-1018	155	10	,	,	PUNCT
ijtc-1018	155	11	audit	audit	NOUN
ijtc-1018	155	12	institutions	institution	NOUN
ijtc-1018	155	13	,	,	PUNCT
ijtc-1018	155	14	regulations	regulation	NOUN
ijtc-1018	155	15	,	,	PUNCT
ijtc-1018	155	16	and	and	CCONJ
ijtc-1018	155	17	investor	investor	NOUN
ijtc-1018	155	18	decisions	decision	NOUN
ijtc-1018	155	19	in	in	ADP
ijtc-1018	155	20	the	the	DET
ijtc-1018	155	21	indonesian	indonesian	ADJ
ijtc-1018	155	22	transportation	transportation	PROPN
ijtc-1018	155	23	and	and	CCONJ
ijtc-1018	155	24	logistics	logistic	NOUN
ijtc-1018	155	25	sector	sector	NOUN
ijtc-1018	155	26	(	(	PUNCT
ijtc-1018	155	27	20182022	20182022	NUM
ijtc-1018	155	28	)	)	PUNCT
ijtc-1018	155	29	.	.	PUNCT
ijtc-1018	156	1	companies	company	NOUN
ijtc-1018	156	2	are	be	AUX
ijtc-1018	156	3	advised	advise	VERB
ijtc-1018	156	4	to	to	PART
ijtc-1018	156	5	enhance	enhance	VERB
ijtc-1018	156	6	financial	financial	ADJ
ijtc-1018	156	7	reporting	reporting	NOUN
ijtc-1018	156	8	processes	process	NOUN
ijtc-1018	156	9	for	for	ADP
ijtc-1018	156	10	better	well	ADJ
ijtc-1018	156	11	stakeholder	stakeholder	NOUN
ijtc-1018	156	12	information	information	NOUN
ijtc-1018	156	13	.	.	PUNCT
ijtc-1018	157	1	collaborating	collaborate	VERB
ijtc-1018	157	2	closely	closely	ADV
ijtc-1018	157	3	with	with	ADP
ijtc-1018	157	4	audit	audit	NOUN
ijtc-1018	157	5	institutions	institution	NOUN
ijtc-1018	157	6	ensures	ensure	VERB
ijtc-1018	157	7	optimal	optimal	ADJ
ijtc-1018	157	8	audit	audit	NOUN
ijtc-1018	157	9	quality	quality	NOUN
ijtc-1018	157	10	,	,	PUNCT
ijtc-1018	157	11	with	with	ADP
ijtc-1018	157	12	their	their	PRON
ijtc-1018	157	13	specific	specific	ADJ
ijtc-1018	157	14	recommendations	recommendation	NOUN
ijtc-1018	157	15	serving	serve	VERB
ijtc-1018	157	16	as	as	ADP
ijtc-1018	157	17	a	a	DET
ijtc-1018	157	18	basis	basis	NOUN
ijtc-1018	157	19	for	for	ADP
ijtc-1018	157	20	internal	internal	ADJ
ijtc-1018	157	21	improvements	improvement	NOUN
ijtc-1018	157	22	.	.	PUNCT
ijtc-1018	158	1	regulators	regulator	NOUN
ijtc-1018	158	2	should	should	AUX
ijtc-1018	158	3	consistently	consistently	ADV
ijtc-1018	158	4	review	review	VERB
ijtc-1018	158	5	and	and	CCONJ
ijtc-1018	158	6	update	update	VERB
ijtc-1018	158	7	guidelines	guideline	NOUN
ijtc-1018	158	8	to	to	PART
ijtc-1018	158	9	align	align	VERB
ijtc-1018	158	10	with	with	ADP
ijtc-1018	158	11	business	business	NOUN
ijtc-1018	158	12	trends	trend	NOUN
ijtc-1018	158	13	and	and	CCONJ
ijtc-1018	158	14	international	international	ADJ
ijtc-1018	158	15	standards	standard	NOUN
ijtc-1018	158	16	.	.	PUNCT
ijtc-1018	159	1	investors	investor	NOUN
ijtc-1018	159	2	can	can	AUX
ijtc-1018	159	3	rely	rely	VERB
ijtc-1018	159	4	on	on	ADP
ijtc-1018	159	5	these	these	DET
ijtc-1018	159	6	research	research	NOUN
ijtc-1018	159	7	findings	finding	NOUN
ijtc-1018	159	8	to	to	PART
ijtc-1018	159	9	assess	assess	VERB
ijtc-1018	159	10	investment	investment	NOUN
ijtc-1018	159	11	potential	potential	NOUN
ijtc-1018	159	12	,	,	PUNCT
ijtc-1018	159	13	emphasizing	emphasize	VERB
ijtc-1018	159	14	the	the	DET
ijtc-1018	159	15	importance	importance	NOUN
ijtc-1018	159	16	of	of	ADP
ijtc-1018	159	17	financial	financial	ADJ
ijtc-1018	159	18	reporting	reporting	NOUN
ijtc-1018	159	19	and	and	CCONJ
ijtc-1018	159	20	audit	audit	NOUN
ijtc-1018	159	21	quality	quality	NOUN
ijtc-1018	159	22	in	in	ADP
ijtc-1018	159	23	decision	decision	NOUN
ijtc-1018	159	24	-	-	PUNCT
ijtc-1018	159	25	making	making	NOUN
ijtc-1018	159	26	.	.	PUNCT
ijtc-1018	160	1	implementing	implement	VERB
ijtc-1018	160	2	these	these	DET
ijtc-1018	160	3	recommendations	recommendation	NOUN
ijtc-1018	160	4	is	be	AUX
ijtc-1018	160	5	expected	expect	VERB
ijtc-1018	160	6	to	to	PART
ijtc-1018	160	7	bring	bring	VERB
ijtc-1018	160	8	sustained	sustained	ADJ
ijtc-1018	160	9	improvements	improvement	NOUN
ijtc-1018	160	10	in	in	ADP
ijtc-1018	160	11	investment	investment	NOUN
ijtc-1018	160	12	efficiency	efficiency	NOUN
ijtc-1018	160	13	and	and	CCONJ
ijtc-1018	160	14	information	information	NOUN
ijtc-1018	160	15	transparency	transparency	NOUN
ijtc-1018	160	16	in	in	ADP
ijtc-1018	160	17	the	the	DET
ijtc-1018	160	18	sector	sector	NOUN
ijtc-1018	160	19	.	.	PUNCT
ijtc-1018	161	1	this	this	DET
ijtc-1018	161	2	research	research	NOUN
ijtc-1018	161	3	has	have	VERB
ijtc-1018	161	4	limitations	limitation	NOUN
ijtc-1018	161	5	in	in	ADP
ijtc-1018	161	6	its	its	PRON
ijtc-1018	161	7	implementation	implementation	NOUN
ijtc-1018	161	8	to	to	PART
ijtc-1018	161	9	examine	examine	VERB
ijtc-1018	161	10	the	the	DET
ijtc-1018	161	11	efficiency	efficiency	NOUN
ijtc-1018	161	12	of	of	ADP
ijtc-1018	161	13	investment	investment	NOUN
ijtc-1018	161	14	in	in	ADP
ijtc-1018	161	15	transportation	transportation	NOUN
ijtc-1018	161	16	and	and	CCONJ
ijtc-1018	161	17	logistics	logistic	NOUN
ijtc-1018	161	18	companies	company	NOUN
ijtc-1018	161	19	in	in	ADP
ijtc-1018	161	20	indonesia	indonesia	PROPN
ijtc-1018	161	21	.	.	PUNCT
ijtc-1018	162	1	below	below	ADV
ijtc-1018	162	2	will	will	AUX
ijtc-1018	162	3	be	be	AUX
ijtc-1018	162	4	explained	explain	VERB
ijtc-1018	162	5	some	some	PRON
ijtc-1018	162	6	of	of	ADP
ijtc-1018	162	7	the	the	DET
ijtc-1018	162	8	limitations	limitation	NOUN
ijtc-1018	162	9	faced	face	VERB
ijtc-1018	162	10	by	by	ADP
ijtc-1018	162	11	researchers	researcher	NOUN
ijtc-1018	162	12	:	:	PUNCT
ijtc-1018	163	1	1	1	X
ijtc-1018	163	2	.	.	X
ijtc-1018	163	3	the	the	DET
ijtc-1018	163	4	research	research	NOUN
ijtc-1018	163	5	sample	sample	NOUN
ijtc-1018	163	6	was	be	AUX
ijtc-1018	163	7	made	make	VERB
ijtc-1018	163	8	only	only	ADV
ijtc-1018	163	9	referring	refer	VERB
ijtc-1018	163	10	to	to	ADP
ijtc-1018	163	11	transportation	transportation	NOUN
ijtc-1018	163	12	and	and	CCONJ
ijtc-1018	163	13	logistics	logistic	NOUN
ijtc-1018	163	14	sector	sector	NOUN
ijtc-1018	163	15	companies	company	NOUN
ijtc-1018	163	16	that	that	PRON
ijtc-1018	163	17	have	have	AUX
ijtc-1018	163	18	been	be	AUX
ijtc-1018	163	19	audited	audit	VERB
ijtc-1018	163	20	and	and	CCONJ
ijtc-1018	163	21	listed	list	VERB
ijtc-1018	163	22	on	on	ADP
ijtc-1018	163	23	the	the	DET
ijtc-1018	163	24	idx	idx	NOUN
ijtc-1018	163	25	.	.	PROPN
ijtc-1018	164	1	2	2	X
ijtc-1018	164	2	.	.	X
ijtc-1018	164	3	the	the	DET
ijtc-1018	164	4	variables	variable	NOUN
ijtc-1018	164	5	used	use	VERB
ijtc-1018	164	6	are	be	AUX
ijtc-1018	164	7	only	only	ADV
ijtc-1018	164	8	the	the	DET
ijtc-1018	164	9	quality	quality	NOUN
ijtc-1018	164	10	of	of	ADP
ijtc-1018	164	11	financial	financial	ADJ
ijtc-1018	164	12	reporting	reporting	NOUN
ijtc-1018	164	13	and	and	CCONJ
ijtc-1018	164	14	the	the	DET
ijtc-1018	164	15	quality	quality	NOUN
ijtc-1018	164	16	of	of	ADP
ijtc-1018	164	17	audits	audits	NOUN
ijtc-1018	164	18	to	to	PART
ijtc-1018	164	19	test	test	VERB
ijtc-1018	164	20	their	their	PRON
ijtc-1018	164	21	effect	effect	NOUN
ijtc-1018	164	22	on	on	ADP
ijtc-1018	164	23	investment	investment	NOUN
ijtc-1018	164	24	.	.	PUNCT
ijtc-1018	165	1	based	base	VERB
ijtc-1018	165	2	on	on	ADP
ijtc-1018	165	3	the	the	DET
ijtc-1018	165	4	limitations	limitation	NOUN
ijtc-1018	165	5	experienced	experience	VERB
ijtc-1018	165	6	when	when	SCONJ
ijtc-1018	165	7	conducting	conduct	VERB
ijtc-1018	165	8	this	this	DET
ijtc-1018	165	9	research	research	NOUN
ijtc-1018	165	10	,	,	PUNCT
ijtc-1018	165	11	the	the	DET
ijtc-1018	165	12	researcher	researcher	NOUN
ijtc-1018	165	13	provides	provide	VERB
ijtc-1018	165	14	suggestions	suggestion	NOUN
ijtc-1018	165	15	that	that	PRON
ijtc-1018	165	16	can	can	AUX
ijtc-1018	165	17	later	later	ADV
ijtc-1018	165	18	be	be	AUX
ijtc-1018	165	19	useful	useful	ADJ
ijtc-1018	165	20	for	for	SCONJ
ijtc-1018	165	21	further	further	ADJ
ijtc-1018	165	22	researchers	researcher	NOUN
ijtc-1018	165	23	to	to	PART
ijtc-1018	165	24	improve	improve	VERB
ijtc-1018	165	25	or	or	CCONJ
ijtc-1018	165	26	develop	develop	VERB
ijtc-1018	165	27	in	in	ADP
ijtc-1018	165	28	future	future	ADJ
ijtc-1018	165	29	research	research	NOUN
ijtc-1018	165	30	.	.	PUNCT
ijtc-1018	166	1	suggestions	suggestion	NOUN
ijtc-1018	166	2	that	that	SCONJ
ijtc-1018	166	3	researchers	researcher	NOUN
ijtc-1018	166	4	can	can	AUX
ijtc-1018	166	5	give	give	VERB
ijtc-1018	166	6	for	for	ADP
ijtc-1018	166	7	the	the	DET
ijtc-1018	166	8	success	success	NOUN
ijtc-1018	166	9	of	of	ADP
ijtc-1018	166	10	further	further	ADJ
ijtc-1018	166	11	research	research	NOUN
ijtc-1018	166	12	,	,	PUNCT
ijtc-1018	166	13	namely	namely	ADV
ijtc-1018	166	14	:	:	PUNCT
ijtc-1018	166	15	1	1	X
ijtc-1018	166	16	.	.	X
ijtc-1018	166	17	addition	addition	NOUN
ijtc-1018	166	18	of	of	ADP
ijtc-1018	166	19	the	the	DET
ijtc-1018	166	20	company	company	NOUN
ijtc-1018	166	21	sector	sector	NOUN
ijtc-1018	166	22	studied	study	VERB
ijtc-1018	166	23	so	so	SCONJ
ijtc-1018	166	24	that	that	SCONJ
ijtc-1018	166	25	the	the	DET
ijtc-1018	166	26	number	number	NOUN
ijtc-1018	166	27	of	of	ADP
ijtc-1018	166	28	samples	sample	NOUN
ijtc-1018	166	29	used	use	VERB
ijtc-1018	166	30	is	be	AUX
ijtc-1018	166	31	larger	large	ADJ
ijtc-1018	166	32	.	.	PUNCT
ijtc-1018	167	1	2	2	X
ijtc-1018	167	2	.	.	X
ijtc-1018	167	3	add	add	VERB
ijtc-1018	167	4	variable	variable	ADJ
ijtc-1018	167	5	factors	factor	NOUN
ijtc-1018	167	6	if	if	SCONJ
ijtc-1018	167	7	there	there	PRON
ijtc-1018	167	8	are	be	VERB
ijtc-1018	167	9	variables	variable	NOUN
ijtc-1018	167	10	that	that	PRON
ijtc-1018	167	11	affect	affect	VERB
ijtc-1018	167	12	investment	investment	NOUN
ijtc-1018	167	13	efficiency	efficiency	NOUN
ijtc-1018	167	14	and	and	CCONJ
ijtc-1018	167	15	have	have	AUX
ijtc-1018	167	16	not	not	PART
ijtc-1018	167	17	been	be	AUX
ijtc-1018	167	18	added	add	VERB
ijtc-1018	167	19	.	.	PUNCT
ijtc-1018	168	1	reference	reference	NOUN
ijtc-1018	168	2	affan	affan	PROPN
ijtc-1018	168	3	,	,	PUNCT
ijtc-1018	168	4	m.	m.	PROPN
ijtc-1018	168	5	w.	w.	PROPN
ijtc-1018	168	6	(	(	PUNCT
ijtc-1018	168	7	2019	2019	NUM
ijtc-1018	168	8	)	)	PUNCT
ijtc-1018	168	9	.	.	PUNCT
ijtc-1018	169	1	integrated	integrate	VERB
ijtc-1018	169	2	reporting	reporting	NOUN
ijtc-1018	169	3	and	and	CCONJ
ijtc-1018	169	4	corporate	corporate	ADJ
ijtc-1018	169	5	performance	performance	NOUN
ijtc-1018	169	6	:	:	PUNCT
ijtc-1018	169	7	empirical	empirical	ADJ
ijtc-1018	169	8	evidence	evidence	NOUN
ijtc-1018	169	9	of	of	ADP
ijtc-1018	169	10	the	the	DET
ijtc-1018	169	11	iirc	iirc	ADJ
ijtc-1018	169	12	framework	framework	NOUN
ijtc-1018	169	13	adoption	adoption	NOUN
ijtc-1018	169	14	.	.	PUNCT
ijtc-1018	170	1	jema	jema	NOUN
ijtc-1018	170	2	:	:	PUNCT
ijtc-1018	171	1	jurnal	jurnal	ADJ
ijtc-1018	171	2	ilmiah	ilmiah	PROPN
ijtc-1018	171	3	bidang	bidang	PROPN
ijtc-1018	171	4	akuntansi	akuntansi	PROPN
ijtc-1018	171	5	dan	dan	PROPN
ijtc-1018	171	6	manajemen	manajemen	PROPN
ijtc-1018	171	7	,	,	PUNCT
ijtc-1018	171	8	16(2	16(2	NUM
ijtc-1018	171	9	)	)	PUNCT
ijtc-1018	171	10	,	,	PUNCT
ijtc-1018	171	11	181	181	NUM
ijtc-1018	171	12	.	.	PUNCT
ijtc-1018	171	13	https://doi.org/10.31106/jema.v16i2.2700	https://doi.org/10.31106/jema.v16i2.2700	PROPN
ijtc-1018	171	14	alsmady	alsmady	PROPN
ijtc-1018	171	15	,	,	PUNCT
ijtc-1018	171	16	a.	a.	NOUN
ijtc-1018	171	17	a.	a.	NOUN
ijtc-1018	171	18	(	(	PUNCT
ijtc-1018	171	19	2023	2023	NUM
ijtc-1018	171	20	)	)	PUNCT
ijtc-1018	171	21	.	.	PUNCT
ijtc-1018	172	1	the	the	DET
ijtc-1018	172	2	moderating	moderate	VERB
ijtc-1018	172	3	role	role	NOUN
ijtc-1018	172	4	of	of	ADP
ijtc-1018	172	5	audit	audit	NOUN
ijtc-1018	172	6	quality	quality	NOUN
ijtc-1018	172	7	between	between	ADP
ijtc-1018	172	8	earning	earn	VERB
ijtc-1018	172	9	management	management	NOUN
ijtc-1018	172	10	and	and	CCONJ
ijtc-1018	172	11	sustainable	sustainable	ADJ
ijtc-1018	172	12	investment	investment	NOUN
ijtc-1018	172	13	opportunities	opportunity	NOUN
ijtc-1018	172	14	:	:	PUNCT
ijtc-1018	172	15	evidences	evidence	NOUN
ijtc-1018	172	16	from	from	ADP
ijtc-1018	172	17	gulf	gulf	PROPN
ijtc-1018	172	18	cooperation	cooperation	NOUN
ijtc-1018	172	19	council	council	NOUN
ijtc-1018	172	20	countries	country	NOUN
ijtc-1018	172	21	.	.	PUNCT
ijtc-1018	173	1	international	international	ADJ
ijtc-1018	173	2	journal	journal	PROPN
ijtc-1018	173	3	of	of	ADP
ijtc-1018	173	4	applied	apply	VERB
ijtc-1018	173	5	economics	economic	NOUN
ijtc-1018	173	6	,	,	PUNCT
ijtc-1018	173	7	finance	finance	NOUN
ijtc-1018	173	8	and	and	CCONJ
ijtc-1018	173	9	accounting	accounting	NOUN
ijtc-1018	173	10	,	,	PUNCT
ijtc-1018	173	11	16(1	16(1	NUM
ijtc-1018	173	12	)	)	PUNCT
ijtc-1018	173	13	,	,	PUNCT
ijtc-1018	173	14	18–32	18–32	NUM
ijtc-1018	173	15	.	.	PUNCT
ijtc-1018	174	1	https://doi.org/10.33094/ijaefa.v16i1.874	https://doi.org/10.33094/ijaefa.v16i1.874	X
ijtc-1018	174	2	andika	andika	NOUN
ijtc-1018	174	3	,	,	PUNCT
ijtc-1018	174	4	sans	san	NOUN
ijtc-1018	174	5	.	.	PUNCT
ijtc-1018	175	1	(	(	PUNCT
ijtc-1018	175	2	2019	2019	NUM
ijtc-1018	175	3	)	)	PUNCT
ijtc-1018	175	4	.	.	PUNCT
ijtc-1018	176	1	andika	andika	PROPN
ijtc-1018	176	2	supra	supra	PROPN
ijtc-1018	176	3	nathaniel	nathaniel	PROPN
ijtc-1018	176	4	,	,	PUNCT
ijtc-1018	176	5	sansaloni	sansaloni	PROPN
ijtc-1018	176	6	butar	butar	NOUN
ijtc-1018	176	7	butar	butar	NOUN
ijtc-1018	176	8	.	.	PUNCT
ijtc-1018	177	1	proceedings	proceeding	NOUN
ijtc-1018	177	2	of	of	ADP
ijtc-1018	177	3	the	the	DET
ijtc-1018	177	4	institution	institution	NOUN
ijtc-1018	177	5	of	of	ADP
ijtc-1018	177	6	mechanical	mechanical	ADJ
ijtc-1018	177	7	engineers	engineer	NOUN
ijtc-1018	177	8	.	.	PUNCT
ijtc-1018	178	1	part	part	NOUN
ijtc-1018	178	2	j	j	PROPN
ijtc-1018	178	3	:	:	PUNCT
ijtc-1018	178	4	journal	journal	PROPN
ijtc-1018	178	5	of	of	ADP
ijtc-1018	178	6	engineering	engineering	PROPN
ijtc-1018	178	7	tribology	tribology	PROPN
ijtc-1018	178	8	,	,	PUNCT
ijtc-1018	178	9	224(11	224(11	NUM
ijtc-1018	178	10	)	)	PUNCT
ijtc-1018	178	11	,	,	PUNCT
ijtc-1018	178	12	122–130	122–130	NUM
ijtc-1018	178	13	.	.	PUNCT
ijtc-1018	179	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	179	2	financial	financial	ADJ
ijtc-1018	179	3	reporting	reporting	NOUN
ijtc-1018	179	4	and	and	CCONJ
ijtc-1018	179	5	audit	audit	VERB
ijtc-1018	179	6	quality	quality	NOUN
ijtc-1018	179	7	impact	impact	NOUN
ijtc-1018	179	8	on	on	ADP
ijtc-1018	179	9	investment	investment	NOUN
ijtc-1018	179	10	efficiency	efficiency	NOUN
ijtc-1018	179	11	in	in	ADP
ijtc-1018	179	12	indonesian	indonesian	ADJ
ijtc-1018	179	13	transport	transport	NOUN
ijtc-1018	179	14	and	and	CCONJ
ijtc-1018	179	15	logistics	logistic	NOUN
ijtc-1018	179	16	companies	company	NOUN
ijtc-1018	179	17	chinhayu	chinhayu	VERB
ijtc-1018	179	18	and	and	CCONJ
ijtc-1018	179	19	saiful	saiful	PROPN
ijtc-1018	179	20	125	125	NUM
ijtc-1018	179	21	|	|	ADV
ijtc-1018	179	22	ilomata	ilomata	PROPN
ijtc-1018	179	23	international	international	ADJ
ijtc-1018	179	24	journal	journal	NOUN
ijtc-1018	179	25	of	of	ADP
ijtc-1018	179	26	tax	tax	PROPN
ijtc-1018	179	27	&	&	CCONJ
ijtc-1018	179	28	accounting	accounting	PROPN
ijtc-1018	179	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	179	30	andriani	andriani	PROPN
ijtc-1018	179	31	,	,	PUNCT
ijtc-1018	179	32	b.	b.	PROPN
ijtc-1018	179	33	f.	f.	PROPN
ijtc-1018	179	34	,	,	PUNCT
ijtc-1018	179	35	sucipto	sucipto	NOUN
ijtc-1018	179	36	,	,	PUNCT
ijtc-1018	179	37	&	&	CCONJ
ijtc-1018	179	38	indaryuni	indaryuni	PROPN
ijtc-1018	179	39	,	,	PUNCT
ijtc-1018	179	40	d.	d.	PROPN
ijtc-1018	179	41	(	(	PUNCT
ijtc-1018	179	42	2020	2020	NUM
ijtc-1018	179	43	)	)	PUNCT
ijtc-1018	179	44	.	.	PUNCT
ijtc-1018	180	1	pengaruh	pengaruh	NOUN
ijtc-1018	180	2	kualitas	kualita	NOUN
ijtc-1018	180	3	audit	audit	NOUN
ijtc-1018	180	4	,	,	PUNCT
ijtc-1018	180	5	komite	komite	ADJ
ijtc-1018	180	6	audit	audit	NOUN
ijtc-1018	180	7	,	,	PUNCT
ijtc-1018	180	8	dan	dan	PROPN
ijtc-1018	180	9	ukuran	ukuran	PROPN
ijtc-1018	180	10	perusahaan	perusahaan	PROPN
ijtc-1018	180	11	terhadap	terhadap	PROPN
ijtc-1018	180	12	kualitas	kualitas	PROPN
ijtc-1018	180	13	laporan	laporan	VERB
ijtc-1018	180	14	keuangan	keuangan	PROPN
ijtc-1018	180	15	.	.	PUNCT
ijtc-1018	181	1	j	j	PROPN
ijtc-1018	181	2	-	-	PUNCT
ijtc-1018	181	3	isacc	isacc	PROPN
ijtc-1018	181	4	:	:	PUNCT
ijtc-1018	181	5	journal	journal	NOUN
ijtc-1018	181	6	of	of	ADP
ijtc-1018	181	7	islamic	islamic	PROPN
ijtc-1018	181	8	accounting	accounting	PROPN
ijtc-1018	181	9	competency	competency	NOUN
ijtc-1018	181	10	,	,	PUNCT
ijtc-1018	181	11	45–58	45–58	PROPN
ijtc-1018	181	12	.	.	PUNCT
ijtc-1018	182	1	biddle	biddle	PROPN
ijtc-1018	182	2	,	,	PUNCT
ijtc-1018	182	3	a.	a.	NOUN
ijtc-1018	182	4	(	(	PUNCT
ijtc-1018	182	5	2009a	2009a	NUM
ijtc-1018	182	6	)	)	PUNCT
ijtc-1018	182	7	.	.	PUNCT
ijtc-1018	183	1	title	title	NOUN
ijtc-1018	183	2	how	how	SCONJ
ijtc-1018	183	3	does	do	AUX
ijtc-1018	183	4	financial	financial	ADJ
ijtc-1018	183	5	reporting	reporting	NOUN
ijtc-1018	183	6	quality	quality	NOUN
ijtc-1018	183	7	relate	relate	VERB
ijtc-1018	183	8	to	to	ADP
ijtc-1018	183	9	investment	investment	NOUN
ijtc-1018	183	10	efficiency	efficiency	NOUN
ijtc-1018	183	11	?	?	PUNCT
ijtc-1018	184	1	rights	right	NOUN
ijtc-1018	184	2	creative	creative	ADJ
ijtc-1018	184	3	commons	common	NOUN
ijtc-1018	184	4	:	:	PUNCT
ijtc-1018	184	5	attribution	attribution	NOUN
ijtc-1018	184	6	3.0	3.0	NUM
ijtc-1018	184	7	hong	hong	PROPN
ijtc-1018	184	8	kong	kong	PROPN
ijtc-1018	184	9	license	license	NOUN
ijtc-1018	184	10	.	.	PUNCT
ijtc-1018	185	1	citation	citation	NOUN
ijtc-1018	185	2	journal	journal	NOUN
ijtc-1018	185	3	of	of	ADP
ijtc-1018	185	4	accounting	accounting	NOUN
ijtc-1018	185	5	and	and	CCONJ
ijtc-1018	185	6	economics	economic	NOUN
ijtc-1018	185	7	.	.	PUNCT
ijtc-1018	186	1	https://doi.org/http://ssrn.com/abstract=1146536	https://doi.org/http://ssrn.com/abstract=1146536	NOUN
ijtc-1018	186	2	biddle	biddle	PROPN
ijtc-1018	186	3	,	,	PUNCT
ijtc-1018	186	4	a.	a.	NOUN
ijtc-1018	186	5	(	(	PUNCT
ijtc-1018	186	6	2009b	2009b	NUM
ijtc-1018	186	7	)	)	PUNCT
ijtc-1018	186	8	.	.	PUNCT
ijtc-1018	187	1	title	title	NOUN
ijtc-1018	187	2	how	how	SCONJ
ijtc-1018	187	3	does	do	AUX
ijtc-1018	187	4	financial	financial	ADJ
ijtc-1018	187	5	reporting	reporting	NOUN
ijtc-1018	187	6	quality	quality	NOUN
ijtc-1018	187	7	relate	relate	VERB
ijtc-1018	187	8	to	to	ADP
ijtc-1018	187	9	investment	investment	NOUN
ijtc-1018	187	10	efficiency	efficiency	NOUN
ijtc-1018	187	11	?	?	PUNCT
ijtc-1018	188	1	rights	right	NOUN
ijtc-1018	188	2	creative	creative	ADJ
ijtc-1018	188	3	commons	common	NOUN
ijtc-1018	188	4	:	:	PUNCT
ijtc-1018	188	5	attribution	attribution	NOUN
ijtc-1018	188	6	3.0	3.0	NUM
ijtc-1018	188	7	hong	hong	PROPN
ijtc-1018	188	8	kong	kong	PROPN
ijtc-1018	188	9	license	license	NOUN
ijtc-1018	188	10	.	.	PUNCT
ijtc-1018	189	1	citation	citation	NOUN
ijtc-1018	189	2	journal	journal	NOUN
ijtc-1018	189	3	of	of	ADP
ijtc-1018	189	4	accounting	accounting	NOUN
ijtc-1018	189	5	and	and	CCONJ
ijtc-1018	189	6	economics	economic	NOUN
ijtc-1018	189	7	.	.	PUNCT
ijtc-1018	190	1	boubaker	boubaker	PROPN
ijtc-1018	190	2	,	,	PUNCT
ijtc-1018	190	3	s.	s.	PROPN
ijtc-1018	190	4	,	,	PUNCT
ijtc-1018	190	5	houcine	houcine	PROPN
ijtc-1018	190	6	,	,	PUNCT
ijtc-1018	190	7	a.	a.	NOUN
ijtc-1018	190	8	,	,	PUNCT
ijtc-1018	190	9	ftiti	ftiti	PROPN
ijtc-1018	190	10	,	,	PUNCT
ijtc-1018	190	11	z.	z.	PROPN
ijtc-1018	190	12	,	,	PUNCT
ijtc-1018	190	13	&	&	CCONJ
ijtc-1018	190	14	masri	masri	PROPN
ijtc-1018	190	15	,	,	PUNCT
ijtc-1018	190	16	h.	h.	PROPN
ijtc-1018	190	17	(	(	PUNCT
ijtc-1018	190	18	2018	2018	NUM
ijtc-1018	190	19	)	)	PUNCT
ijtc-1018	190	20	.	.	PUNCT
ijtc-1018	191	1	does	do	AUX
ijtc-1018	191	2	audit	audit	VERB
ijtc-1018	191	3	quality	quality	NOUN
ijtc-1018	191	4	affect	affect	NOUN
ijtc-1018	191	5	firms	firm	NOUN
ijtc-1018	191	6	’	’	PART
ijtc-1018	191	7	investment	investment	NOUN
ijtc-1018	191	8	efficiency	efficiency	NOUN
ijtc-1018	191	9	?	?	PUNCT
ijtc-1018	192	1	journal	journal	NOUN
ijtc-1018	192	2	of	of	ADP
ijtc-1018	192	3	the	the	DET
ijtc-1018	192	4	operational	operational	ADJ
ijtc-1018	192	5	research	research	NOUN
ijtc-1018	192	6	society	society	NOUN
ijtc-1018	192	7	,	,	PUNCT
ijtc-1018	192	8	69(10	69(10	PROPN
ijtc-1018	192	9	)	)	PUNCT
ijtc-1018	192	10	,	,	PUNCT
ijtc-1018	192	11	1688–1699	1688–1699	NUM
ijtc-1018	192	12	.	.	PUNCT
ijtc-1018	193	1	https://doi.org/10.1080/01605682.2018.1489357	https://doi.org/10.1080/01605682.2018.1489357	PROPN
ijtc-1018	193	2	bzeouich	bzeouich	PROPN
ijtc-1018	193	3	,	,	PUNCT
ijtc-1018	193	4	b.	b.	PROPN
ijtc-1018	193	5	,	,	PUNCT
ijtc-1018	193	6	lakhal	lakhal	PROPN
ijtc-1018	193	7	,	,	PUNCT
ijtc-1018	193	8	f.	f.	PROPN
ijtc-1018	193	9	,	,	PUNCT
ijtc-1018	193	10	&	&	CCONJ
ijtc-1018	193	11	dammak	dammak	PROPN
ijtc-1018	193	12	,	,	PUNCT
ijtc-1018	193	13	n.	n.	NOUN
ijtc-1018	193	14	(	(	PUNCT
ijtc-1018	193	15	2019	2019	NUM
ijtc-1018	193	16	)	)	PUNCT
ijtc-1018	193	17	.	.	PUNCT
ijtc-1018	194	1	earnings	earning	NOUN
ijtc-1018	194	2	management	management	NOUN
ijtc-1018	194	3	and	and	CCONJ
ijtc-1018	194	4	corporate	corporate	ADJ
ijtc-1018	194	5	investment	investment	NOUN
ijtc-1018	194	6	efficiency	efficiency	NOUN
ijtc-1018	194	7	:	:	PUNCT
ijtc-1018	194	8	does	do	AUX
ijtc-1018	194	9	the	the	DET
ijtc-1018	194	10	board	board	NOUN
ijtc-1018	194	11	of	of	ADP
ijtc-1018	194	12	directors	director	NOUN
ijtc-1018	194	13	matter	matter	VERB
ijtc-1018	194	14	?	?	PUNCT
ijtc-1018	195	1	journal	journal	NOUN
ijtc-1018	195	2	of	of	ADP
ijtc-1018	195	3	financial	financial	ADJ
ijtc-1018	195	4	reporting	reporting	NOUN
ijtc-1018	195	5	and	and	CCONJ
ijtc-1018	195	6	accounting	accounting	NOUN
ijtc-1018	195	7	,	,	PUNCT
ijtc-1018	195	8	17(4	17(4	NUM
ijtc-1018	195	9	)	)	PUNCT
ijtc-1018	195	10	,	,	PUNCT
ijtc-1018	195	11	650–670	650–670	NUM
ijtc-1018	195	12	.	.	PUNCT
ijtc-1018	196	1	https://doi.org/10.1108/jfra-06-2018-0044	https://doi.org/10.1108/jfra-06-2018-0044	PROPN
ijtc-1018	196	2	cherkasova	cherkasova	PROPN
ijtc-1018	196	3	,	,	PUNCT
ijtc-1018	196	4	v.	v.	PROPN
ijtc-1018	196	5	,	,	PUNCT
ijtc-1018	196	6	&	&	CCONJ
ijtc-1018	196	7	rasadi	rasadi	PROPN
ijtc-1018	196	8	,	,	PUNCT
ijtc-1018	196	9	d.	d.	PROPN
ijtc-1018	196	10	(	(	PUNCT
ijtc-1018	196	11	2017	2017	NUM
ijtc-1018	196	12	)	)	PUNCT
ijtc-1018	196	13	.	.	PUNCT
ijtc-1018	197	1	earnings	earning	NOUN
ijtc-1018	197	2	quality	quality	NOUN
ijtc-1018	197	3	and	and	CCONJ
ijtc-1018	197	4	investment	investment	NOUN
ijtc-1018	197	5	efficiency	efficiency	NOUN
ijtc-1018	197	6	:	:	PUNCT
ijtc-1018	197	7	evidence	evidence	NOUN
ijtc-1018	197	8	from	from	ADP
ijtc-1018	197	9	eastern	eastern	PROPN
ijtc-1018	197	10	europe	europe	PROPN
ijtc-1018	197	11	.	.	PUNCT
ijtc-1018	198	1	review	review	NOUN
ijtc-1018	198	2	of	of	ADP
ijtc-1018	198	3	economic	economic	ADJ
ijtc-1018	198	4	perspectives	perspective	NOUN
ijtc-1018	198	5	,	,	PUNCT
ijtc-1018	198	6	17(4	17(4	NUM
ijtc-1018	198	7	)	)	PUNCT
ijtc-1018	198	8	,	,	PUNCT
ijtc-1018	198	9	441–468	441–468	NUM
ijtc-1018	198	10	.	.	PUNCT
ijtc-1018	199	1	https://doi.org/10.1515/revecp-2017-0023	https://doi.org/10.1515/revecp-2017-0023	NOUN
ijtc-1018	199	2	cutillas	cutilla	NOUN
ijtc-1018	199	3	gomariz	gomariz	PROPN
ijtc-1018	199	4	,	,	PUNCT
ijtc-1018	199	5	m.	m.	PROPN
ijtc-1018	199	6	f.	f.	PROPN
ijtc-1018	199	7	,	,	PUNCT
ijtc-1018	199	8	&	&	CCONJ
ijtc-1018	199	9	sánchez	sánchez	PROPN
ijtc-1018	199	10	ballesta	ballesta	PROPN
ijtc-1018	199	11	,	,	PUNCT
ijtc-1018	199	12	j.	j.	PROPN
ijtc-1018	199	13	p.	p.	PROPN
ijtc-1018	199	14	(	(	PUNCT
ijtc-1018	199	15	2014	2014	NUM
ijtc-1018	199	16	)	)	PUNCT
ijtc-1018	199	17	.	.	PUNCT
ijtc-1018	200	1	financial	financial	ADJ
ijtc-1018	200	2	reporting	reporting	NOUN
ijtc-1018	200	3	quality	quality	NOUN
ijtc-1018	200	4	,	,	PUNCT
ijtc-1018	200	5	debt	debt	NOUN
ijtc-1018	200	6	maturity	maturity	NOUN
ijtc-1018	200	7	and	and	CCONJ
ijtc-1018	200	8	investment	investment	NOUN
ijtc-1018	200	9	efficiency	efficiency	NOUN
ijtc-1018	200	10	.	.	PUNCT
ijtc-1018	201	1	journal	journal	NOUN
ijtc-1018	201	2	of	of	ADP
ijtc-1018	201	3	banking	banking	NOUN
ijtc-1018	201	4	and	and	CCONJ
ijtc-1018	201	5	finance	finance	NOUN
ijtc-1018	201	6	,	,	PUNCT
ijtc-1018	201	7	40(1	40(1	NOUN
ijtc-1018	201	8	)	)	PUNCT
ijtc-1018	201	9	,	,	PUNCT
ijtc-1018	201	10	494–506	494–506	NUM
ijtc-1018	201	11	.	.	PUNCT
ijtc-1018	202	1	https://doi.org/10.1016/j.jbankfin.2013.07.013	https://doi.org/10.1016/j.jbankfin.2013.07.013	VERB
ijtc-1018	202	2	firawan	firawan	NOUN
ijtc-1018	202	3	,	,	PUNCT
ijtc-1018	202	4	p.	p.	NOUN
ijtc-1018	202	5	a.	a.	NOUN
ijtc-1018	202	6	,	,	PUNCT
ijtc-1018	202	7	&	&	CCONJ
ijtc-1018	202	8	dewayanto	dewayanto	PROPN
ijtc-1018	202	9	,	,	PUNCT
ijtc-1018	202	10	t.	t.	PROPN
ijtc-1018	202	11	(	(	PUNCT
ijtc-1018	202	12	2021a	2021a	NUM
ijtc-1018	202	13	)	)	PUNCT
ijtc-1018	202	14	.	.	PUNCT
ijtc-1018	203	1	pengaruh	pengaruh	NOUN
ijtc-1018	203	2	kualitas	kualitas	PROPN
ijtc-1018	203	3	audit	audit	PROPN
ijtc-1018	203	4	dan	dan	PROPN
ijtc-1018	203	5	kualitas	kualitas	PROPN
ijtc-1018	203	6	pelaporan	pelaporan	PROPN
ijtc-1018	203	7	keuangan	keuangan	PROPN
ijtc-1018	203	8	terhadap	terhadap	PROPN
ijtc-1018	203	9	efisiensi	efisiensi	PROPN
ijtc-1018	203	10	investasi	investasi	PROPN
ijtc-1018	203	11	pada	pada	PROPN
ijtc-1018	203	12	perusahaan	perusahaan	PROPN
ijtc-1018	204	1	manufaktur	manufaktur	PROPN
ijtc-1018	204	2	yang	yang	PROPN
ijtc-1018	204	3	terdaftar	terdaftar	PROPN
ijtc-1018	204	4	di	di	PROPN
ijtc-1018	204	5	bei	bei	PROPN
ijtc-1018	204	6	pada	pada	PROPN
ijtc-1018	204	7	tahun	tahun	PROPN
ijtc-1018	204	8	2017	2017	NUM
ijtc-1018	204	9	-	-	SYM
ijtc-1018	204	10	2019	2019	NUM
ijtc-1018	204	11	.	.	PUNCT
ijtc-1018	205	1	diponegoro	diponegoro	PROPN
ijtc-1018	205	2	journal	journal	PROPN
ijtc-1018	205	3	of	of	ADP
ijtc-1018	205	4	accounting	accounting	NOUN
ijtc-1018	205	5	,	,	PUNCT
ijtc-1018	205	6	10(4	10(4	NUM
ijtc-1018	205	7	)	)	PUNCT
ijtc-1018	205	8	,	,	PUNCT
ijtc-1018	205	9	1–8	1–8	X
ijtc-1018	205	10	.	.	PUNCT
ijtc-1018	205	11	firawan	firawan	NOUN
ijtc-1018	205	12	,	,	PUNCT
ijtc-1018	205	13	p.	p.	NOUN
ijtc-1018	205	14	a.	a.	NOUN
ijtc-1018	205	15	,	,	PUNCT
ijtc-1018	205	16	&	&	CCONJ
ijtc-1018	205	17	dewayanto	dewayanto	PROPN
ijtc-1018	205	18	,	,	PUNCT
ijtc-1018	205	19	t.	t.	PROPN
ijtc-1018	205	20	(	(	PUNCT
ijtc-1018	205	21	2021b	2021b	NUM
ijtc-1018	205	22	)	)	PUNCT
ijtc-1018	205	23	.	.	PUNCT
ijtc-1018	206	1	pengaruh	pengaruh	NOUN
ijtc-1018	206	2	kualitas	kualitas	PROPN
ijtc-1018	206	3	audit	audit	PROPN
ijtc-1018	206	4	dan	dan	PROPN
ijtc-1018	206	5	kualitas	kualitas	PROPN
ijtc-1018	206	6	pelaporan	pelaporan	PROPN
ijtc-1018	206	7	keuangan	keuangan	PROPN
ijtc-1018	206	8	terhadap	terhadap	PROPN
ijtc-1018	206	9	efisiensi	efisiensi	PROPN
ijtc-1018	206	10	investasi	investasi	PROPN
ijtc-1018	206	11	pada	pada	PROPN
ijtc-1018	206	12	perusahaan	perusahaan	PROPN
ijtc-1018	207	1	manufaktur	manufaktur	PROPN
ijtc-1018	207	2	yang	yang	PROPN
ijtc-1018	207	3	terdaftar	terdaftar	PROPN
ijtc-1018	207	4	di	di	PROPN
ijtc-1018	207	5	bei	bei	PROPN
ijtc-1018	207	6	pada	pada	PROPN
ijtc-1018	207	7	tahun	tahun	PROPN
ijtc-1018	207	8	2017	2017	NUM
ijtc-1018	207	9	-	-	SYM
ijtc-1018	207	10	2019	2019	NUM
ijtc-1018	207	11	.	.	PUNCT
ijtc-1018	208	1	diponegoro	diponegoro	PROPN
ijtc-1018	208	2	journal	journal	PROPN
ijtc-1018	208	3	of	of	ADP
ijtc-1018	208	4	accounting	accounting	NOUN
ijtc-1018	208	5	,	,	PUNCT
ijtc-1018	208	6	10(4	10(4	NUM
ijtc-1018	208	7	)	)	PUNCT
ijtc-1018	208	8	,	,	PUNCT
ijtc-1018	208	9	1–8	1–8	X
ijtc-1018	208	10	.	.	PUNCT
ijtc-1018	208	11	firmansyah	firmansyah	PROPN
ijtc-1018	208	12	,	,	PUNCT
ijtc-1018	208	13	a.	a.	NOUN
ijtc-1018	208	14	,	,	PUNCT
ijtc-1018	208	15	priscilia	priscilia	PROPN
ijtc-1018	208	16	,	,	PUNCT
ijtc-1018	208	17	g.	g.	PROPN
ijtc-1018	208	18	,	,	PUNCT
ijtc-1018	208	19	sandra	sandra	PROPN
ijtc-1018	208	20	,	,	PUNCT
ijtc-1018	208	21	s.	s.	PROPN
ijtc-1018	208	22	,	,	PUNCT
ijtc-1018	208	23	&	&	CCONJ
ijtc-1018	208	24	trisnawati	trisnawati	PROPN
ijtc-1018	208	25	,	,	PUNCT
ijtc-1018	208	26	e.	e.	PROPN
ijtc-1018	208	27	(	(	PUNCT
ijtc-1018	208	28	2022	2022	NUM
ijtc-1018	208	29	)	)	PUNCT
ijtc-1018	208	30	.	.	PUNCT
ijtc-1018	209	1	efisiensi	efisiensi	PROPN
ijtc-1018	209	2	investasi	investasi	PROPN
ijtc-1018	209	3	perusahaan	perusahaan	PROPN
ijtc-1018	209	4	barang	barang	PROPN
ijtc-1018	209	5	konsumsi	konsumsi	PROPN
ijtc-1018	209	6	di	di	PROPN
ijtc-1018	209	7	indonesia	indonesia	PROPN
ijtc-1018	209	8	:	:	PUNCT
ijtc-1018	209	9	kualitas	kualita	NOUN
ijtc-1018	209	10	laporan	laporan	VERB
ijtc-1018	209	11	keuangan	keuangan	PROPN
ijtc-1018	209	12	dan	dan	PROPN
ijtc-1018	209	13	kecurangan	kecurangan	PROPN
ijtc-1018	209	14	dalam	dalam	PROPN
ijtc-1018	209	15	akuntansi	akuntansi	PROPN
ijtc-1018	209	16	.	.	PUNCT
ijtc-1018	210	1	jurnal	jurnal	PROPN
ijtc-1018	210	2	wahana	wahana	PROPN
ijtc-1018	210	3	akuntansi	akuntansi	PROPN
ijtc-1018	210	4	,	,	PUNCT
ijtc-1018	210	5	17(1	17(1	NUM
ijtc-1018	210	6	)	)	PUNCT
ijtc-1018	210	7	,	,	PUNCT
ijtc-1018	210	8	1–24	1–24	PROPN
ijtc-1018	210	9	.	.	PUNCT
ijtc-1018	211	1	https://doi.org/10.21009/wahana.17.011	https://doi.org/10.21009/wahana.17.011	PROPN
ijtc-1018	211	2	hasan	hasan	PROPN
ijtc-1018	211	3	,	,	PUNCT
ijtc-1018	211	4	s.	s.	PROPN
ijtc-1018	211	5	,	,	PUNCT
ijtc-1018	211	6	jatiningrum	jatiningrum	PROPN
ijtc-1018	211	7	,	,	PUNCT
ijtc-1018	211	8	c.	c.	PROPN
ijtc-1018	211	9	,	,	PUNCT
ijtc-1018	211	10	&	&	CCONJ
ijtc-1018	211	11	ali	ali	PROPN
ijtc-1018	211	12	abdul	abdul	PROPN
ijtc-1018	211	13	-	-	PUNCT
ijtc-1018	211	14	hamid	hamid	PROPN
ijtc-1018	211	15	,	,	PUNCT
ijtc-1018	211	16	m.	m.	NOUN
ijtc-1018	211	17	(	(	PUNCT
ijtc-1018	211	18	2019	2019	NUM
ijtc-1018	211	19	)	)	PUNCT
ijtc-1018	211	20	.	.	PUNCT
ijtc-1018	212	1	the	the	DET
ijtc-1018	212	2	moderating	moderate	VERB
ijtc-1018	212	3	effect	effect	NOUN
ijtc-1018	212	4	of	of	ADP
ijtc-1018	212	5	audit	audit	NOUN
ijtc-1018	212	6	quality	quality	NOUN
ijtc-1018	212	7	on	on	ADP
ijtc-1018	212	8	audit	audit	NOUN
ijtc-1018	212	9	commit	commit	NOUN
ijtc-1018	212	10	-	-	PUNCT
ijtc-1018	212	11	tee	tee	NOUN
ijtc-1018	212	12	and	and	CCONJ
ijtc-1018	212	13	financial	financial	ADJ
ijtc-1018	212	14	reporting	reporting	NOUN
ijtc-1018	212	15	quality	quality	NOUN
ijtc-1018	212	16	in	in	ADP
ijtc-1018	212	17	malaysia	malaysia	PROPN
ijtc-1018	212	18	.	.	PUNCT
ijtc-1018	212	19	especial	especial	PROPN
ijtc-1018	212	20	no	no	NOUN
ijtc-1018	212	21	,	,	PUNCT
ijtc-1018	212	22	35	35	NUM
ijtc-1018	212	23	,	,	PUNCT
ijtc-1018	212	24	2899–2921	2899–2921	NUM
ijtc-1018	212	25	.	.	PUNCT
ijtc-1018	213	1	hidayati	hidayati	PROPN
ijtc-1018	213	2	,	,	PUNCT
ijtc-1018	213	3	s.	s.	PROPN
ijtc-1018	213	4	(	(	PUNCT
ijtc-1018	213	5	2019	2019	NUM
ijtc-1018	213	6	)	)	PUNCT
ijtc-1018	213	7	.	.	PUNCT
ijtc-1018	214	1	pengaruh	pengaruh	PROPN
ijtc-1018	214	2	tata	tata	PROPN
ijtc-1018	214	3	kelola	kelola	PROPN
ijtc-1018	214	4	perusahaan	perusahaan	PROPN
ijtc-1018	214	5	dan	dan	PROPN
ijtc-1018	214	6	struktur	struktur	PROPN
ijtc-1018	214	7	kepemilikan	kepemilikan	PROPN
ijtc-1018	214	8	terhadap	terhadap	PROPN
ijtc-1018	214	9	kinerja	kinerja	PROPN
ijtc-1018	214	10	perusahaan	perusahaan	PROPN
ijtc-1018	214	11	.	.	PUNCT
ijtc-1018	215	1	manajemen	manajeman	NOUN
ijtc-1018	215	2	bisnis	bisnis	PROPN
ijtc-1018	215	3	,	,	PUNCT
ijtc-1018	215	4	15(1989	15(1989	NUM
ijtc-1018	215	5	)	)	PUNCT
ijtc-1018	215	6	,	,	PUNCT
ijtc-1018	215	7	179–199	179–199	NUM
ijtc-1018	215	8	.	.	PUNCT
ijtc-1018	216	1	horne	horne	PROPN
ijtc-1018	216	2	,	,	PUNCT
ijtc-1018	216	3	j.	j.	PROPN
ijtc-1018	216	4	c.	c.	PROPN
ijtc-1018	216	5	v.	v.	PROPN
ijtc-1018	216	6	,	,	PUNCT
ijtc-1018	216	7	&	&	CCONJ
ijtc-1018	216	8	wachowicz	wachowicz	PROPN
ijtc-1018	216	9	,	,	PUNCT
ijtc-1018	216	10	j.	j.	PROPN
ijtc-1018	216	11	m.	m.	PROPN
ijtc-1018	216	12	(	(	PUNCT
ijtc-1018	216	13	2001	2001	NUM
ijtc-1018	216	14	)	)	PUNCT
ijtc-1018	216	15	.	.	PUNCT
ijtc-1018	217	1	fundamemtal	fundamemtal	NOUN
ijtc-1018	217	2	of	of	ADP
ijtc-1018	217	3	financial	financial	ADJ
ijtc-1018	217	4	management	management	NOUN
ijtc-1018	217	5	.	.	PUNCT
ijtc-1018	218	1	in	in	ADP
ijtc-1018	218	2	professional	professional	ADJ
ijtc-1018	218	3	housing	housing	NOUN
ijtc-1018	218	4	management	management	NOUN
ijtc-1018	218	5	practices	practice	NOUN
ijtc-1018	218	6	in	in	ADP
ijtc-1018	218	7	hong	hong	PROPN
ijtc-1018	218	8	kong	kong	PROPN
ijtc-1018	218	9	.	.	PUNCT
ijtc-1018	219	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	219	2	financial	financial	ADJ
ijtc-1018	219	3	reporting	reporting	NOUN
ijtc-1018	219	4	and	and	CCONJ
ijtc-1018	219	5	audit	audit	VERB
ijtc-1018	219	6	quality	quality	NOUN
ijtc-1018	219	7	impact	impact	NOUN
ijtc-1018	219	8	on	on	ADP
ijtc-1018	219	9	investment	investment	NOUN
ijtc-1018	219	10	efficiency	efficiency	NOUN
ijtc-1018	219	11	in	in	ADP
ijtc-1018	219	12	indonesian	indonesian	ADJ
ijtc-1018	219	13	transport	transport	NOUN
ijtc-1018	219	14	and	and	CCONJ
ijtc-1018	219	15	logistics	logistic	NOUN
ijtc-1018	219	16	companies	company	NOUN
ijtc-1018	219	17	chinhayu	chinhayu	VERB
ijtc-1018	219	18	and	and	CCONJ
ijtc-1018	219	19	saiful	saiful	ADJ
ijtc-1018	219	20	126	126	NUM
ijtc-1018	219	21	|	|	ADV
ijtc-1018	219	22	ilomata	ilomata	PROPN
ijtc-1018	219	23	international	international	ADJ
ijtc-1018	219	24	journal	journal	NOUN
ijtc-1018	219	25	of	of	ADP
ijtc-1018	219	26	tax	tax	PROPN
ijtc-1018	219	27	&	&	CCONJ
ijtc-1018	219	28	accounting	accounting	PROPN
ijtc-1018	219	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	219	30	houcine	houcine	NOUN
ijtc-1018	219	31	,	,	PUNCT
ijtc-1018	219	32	a.	a.	NOUN
ijtc-1018	219	33	(	(	PUNCT
ijtc-1018	219	34	2017	2017	NUM
ijtc-1018	219	35	)	)	PUNCT
ijtc-1018	219	36	.	.	PUNCT
ijtc-1018	220	1	the	the	DET
ijtc-1018	220	2	effect	effect	NOUN
ijtc-1018	220	3	of	of	ADP
ijtc-1018	220	4	financial	financial	ADJ
ijtc-1018	220	5	reporting	reporting	NOUN
ijtc-1018	220	6	quality	quality	NOUN
ijtc-1018	220	7	on	on	ADP
ijtc-1018	220	8	corporate	corporate	ADJ
ijtc-1018	220	9	investment	investment	NOUN
ijtc-1018	220	10	efficiency	efficiency	NOUN
ijtc-1018	220	11	:	:	PUNCT
ijtc-1018	220	12	evidence	evidence	NOUN
ijtc-1018	220	13	from	from	ADP
ijtc-1018	220	14	the	the	DET
ijtc-1018	220	15	tunisian	tunisian	ADJ
ijtc-1018	220	16	stock	stock	NOUN
ijtc-1018	220	17	market	market	NOUN
ijtc-1018	220	18	.	.	PUNCT
ijtc-1018	221	1	research	research	NOUN
ijtc-1018	221	2	in	in	ADP
ijtc-1018	221	3	international	international	ADJ
ijtc-1018	221	4	business	business	NOUN
ijtc-1018	221	5	and	and	CCONJ
ijtc-1018	221	6	finance	finance	NOUN
ijtc-1018	221	7	,	,	PUNCT
ijtc-1018	221	8	42	42	NUM
ijtc-1018	221	9	,	,	PUNCT
ijtc-1018	221	10	321	321	NUM
ijtc-1018	221	11	–	–	PUNCT
ijtc-1018	221	12	337	337	NUM
ijtc-1018	221	13	.	.	PUNCT
ijtc-1018	222	1	https://doi.org/10.1016/j.ribaf.2017.07.066	https://doi.org/10.1016/j.ribaf.2017.07.066	PROPN
ijtc-1018	222	2	ilyas	ilyas	PROPN
ijtc-1018	222	3	,	,	PUNCT
ijtc-1018	222	4	f.	f.	PROPN
ijtc-1018	222	5	(	(	PUNCT
ijtc-1018	222	6	2019	2019	NUM
ijtc-1018	222	7	)	)	PUNCT
ijtc-1018	222	8	.	.	PUNCT
ijtc-1018	223	1	machine	machine	NOUN
ijtc-1018	223	2	translated	translate	VERB
ijtc-1018	223	3	by	by	ADP
ijtc-1018	223	4	google	google	PROPN
ijtc-1018	223	5	tinjauan	tinjauan	PROPN
ijtc-1018	223	6	akuntansi	akuntansi	PROPN
ijtc-1018	223	7	dan	dan	PROPN
ijtc-1018	223	8	keuangan	keuangan	PROPN
ijtc-1018	223	9	peran	peran	VERB
ijtc-1018	223	10	pergantian	pergantian	ADJ
ijtc-1018	223	11	komite	komite	PROPN
ijtc-1018	223	12	audit	audit	NOUN
ijtc-1018	223	13	efektivitas	efektivita	VERB
ijtc-1018	223	14	dan	dan	PROPN
ijtc-1018	223	15	audit	audit	PROPN
ijtc-1018	223	16	kualitas	kualitas	PROPN
ijtc-1018	223	17	dalam	dalam	PROPN
ijtc-1018	223	18	.	.	PROPN
ijtc-1018	224	1	menjelaskan	menjelaskan	PROPN
ijtc-1018	224	2	laporan	laporan	ADJ
ijtc-1018	224	3	audit	audit	NOUN
ijtc-1018	224	4	lag	lag	NOUN
ijtc-1018	224	5	machine	machine	NOUN
ijtc-1018	224	6	translated	translate	VERB
ijtc-1018	224	7	by	by	ADP
ijtc-1018	224	8	google	google	PROPN
ijtc-1018	224	9	,	,	PUNCT
ijtc-1018	224	10	4(1	4(1	NOUN
ijtc-1018	224	11	)	)	PUNCT
ijtc-1018	224	12	,	,	PUNCT
ijtc-1018	224	13	28–37	28–37	NOUN
ijtc-1018	224	14	.	.	PUNCT
ijtc-1018	225	1	indella	indella	PROPN
ijtc-1018	225	2	,	,	PUNCT
ijtc-1018	225	3	d.	d.	PROPN
ijtc-1018	225	4	r.	r.	PROPN
ijtc-1018	225	5	,	,	PUNCT
ijtc-1018	225	6	&	&	CCONJ
ijtc-1018	225	7	husaini	husaini	PROPN
ijtc-1018	225	8	,	,	PUNCT
ijtc-1018	225	9	h.	h.	PROPN
ijtc-1018	225	10	(	(	PUNCT
ijtc-1018	225	11	2021	2021	NUM
ijtc-1018	225	12	)	)	PUNCT
ijtc-1018	225	13	.	.	PUNCT
ijtc-1018	226	1	efektivitas	efektivitas	VERB
ijtc-1018	226	2	komite	komite	ADJ
ijtc-1018	226	3	audit	audit	NOUN
ijtc-1018	226	4	,	,	PUNCT
ijtc-1018	226	5	kualitas	kualitas	PROPN
ijtc-1018	226	6	auditor	auditor	PROPN
ijtc-1018	226	7	eksternal	eksternal	PROPN
ijtc-1018	226	8	dan	dan	PROPN
ijtc-1018	226	9	kemungkinan	kemungkinan	PROPN
ijtc-1018	226	10	kecurangan	kecurangan	PROPN
ijtc-1018	226	11	pelaporan	pelaporan	PROPN
ijtc-1018	226	12	keuangan	keuangan	PROPN
ijtc-1018	226	13	.	.	PUNCT
ijtc-1018	227	1	jurnal	jurnal	ADJ
ijtc-1018	227	2	fairness	fairness	NOUN
ijtc-1018	227	3	,	,	PUNCT
ijtc-1018	227	4	6(3	6(3	NUM
ijtc-1018	227	5	)	)	PUNCT
ijtc-1018	227	6	,	,	PUNCT
ijtc-1018	227	7	201–218	201–218	NUM
ijtc-1018	227	8	.	.	PUNCT
ijtc-1018	228	1	https://doi.org/10.33369/fairness.v6i3.15137	https://doi.org/10.33369/fairness.v6i3.15137	PROPN
ijtc-1018	228	2	jensen	jensen	PROPN
ijtc-1018	228	3	,	,	PUNCT
ijtc-1018	228	4	michael	michael	PROPN
ijtc-1018	228	5	c	c	PROPN
ijtc-1018	228	6	,	,	PUNCT
ijtc-1018	228	7	&	&	CCONJ
ijtc-1018	228	8	meckling	meckling	PROPN
ijtc-1018	228	9	,	,	PUNCT
ijtc-1018	228	10	w.	w.	NOUN
ijtc-1018	228	11	(	(	PUNCT
ijtc-1018	228	12	1976	1976	NUM
ijtc-1018	228	13	)	)	PUNCT
ijtc-1018	228	14	.	.	PUNCT
ijtc-1018	229	1	theory	theory	NOUN
ijtc-1018	229	2	of	of	ADP
ijtc-1018	229	3	the	the	DET
ijtc-1018	229	4	firm	firm	NOUN
ijtc-1018	229	5	:	:	PUNCT
ijtc-1018	229	6	managerial	managerial	ADJ
ijtc-1018	229	7	behavior	behavior	NOUN
ijtc-1018	229	8	,	,	PUNCT
ijtc-1018	229	9	agency	agency	NOUN
ijtc-1018	229	10	costs	cost	NOUN
ijtc-1018	229	11	and	and	CCONJ
ijtc-1018	229	12	ownership	ownership	NOUN
ijtc-1018	229	13	structure	structure	NOUN
ijtc-1018	229	14	.	.	PUNCT
ijtc-1018	230	1	journal	journal	PROPN
ijtc-1018	230	2	of	of	ADP
ijtc-1018	230	3	economics	economic	NOUN
ijtc-1018	230	4	,	,	PUNCT
ijtc-1018	230	5	72(10	72(10	NUM
ijtc-1018	230	6	)	)	PUNCT
ijtc-1018	230	7	,	,	PUNCT
ijtc-1018	230	8	305–360	305–360	NUM
ijtc-1018	230	9	.	.	PUNCT
ijtc-1018	230	10	https://doi.org/10.1177/0018726718812602	https://doi.org/10.1177/0018726718812602	PUNCT
ijtc-1018	231	1	k	k	NOUN
ijtc-1018	231	2	,	,	PUNCT
ijtc-1018	231	3	t.	t.	PROPN
ijtc-1018	231	4	w.	w.	PROPN
ijtc-1018	231	5	,	,	PUNCT
ijtc-1018	231	6	&	&	CCONJ
ijtc-1018	231	7	nabeng	nabeng	PROPN
ijtc-1018	231	8	,	,	PUNCT
ijtc-1018	231	9	f.	f.	PROPN
ijtc-1018	231	10	s.	s.	PROPN
ijtc-1018	231	11	(	(	PUNCT
ijtc-1018	231	12	2022	2022	NUM
ijtc-1018	231	13	)	)	PUNCT
ijtc-1018	231	14	.	.	PUNCT
ijtc-1018	232	1	sistem	sistem	PROPN
ijtc-1018	232	2	informasi	informasi	PROPN
ijtc-1018	232	3	keuangan	keuangan	PROPN
ijtc-1018	232	4	pada	pada	PROPN
ijtc-1018	232	5	kantor	kantor	PROPN
ijtc-1018	232	6	notaris	notaris	PROPN
ijtc-1018	232	7	yunita	yunita	PROPN
ijtc-1018	232	8	kadir	kadir	PROPN
ijtc-1018	232	9	,	,	PUNCT
ijtc-1018	232	10	s.h	s.h	PROPN
ijtc-1018	232	11	.	.	PROPN
ijtc-1018	232	12	,	,	PUNCT
ijtc-1018	232	13	m.kn	m.kn	PROPN
ijtc-1018	232	14	luwuk	luwuk	PROPN
ijtc-1018	232	15	banggai	banggai	NOUN
ijtc-1018	232	16	.	.	PUNCT
ijtc-1018	233	1	jurnal	jurnal	PROPN
ijtc-1018	233	2	nasional	nasional	PROPN
ijtc-1018	233	3	komputasi	komputasi	PROPN
ijtc-1018	233	4	dan	dan	PROPN
ijtc-1018	233	5	teknologi	teknologi	PROPN
ijtc-1018	233	6	informasi	informasi	PROPN
ijtc-1018	233	7	(	(	PUNCT
ijtc-1018	233	8	jnkti	jnkti	PROPN
ijtc-1018	233	9	,	,	PUNCT
ijtc-1018	233	10	5(1	5(1	NUM
ijtc-1018	233	11	)	)	PUNCT
ijtc-1018	233	12	,	,	PUNCT
ijtc-1018	233	13	36–42	36–42	NUM
ijtc-1018	233	14	.	.	PUNCT
ijtc-1018	234	1	https://doi.org/10.32672/jnkti.v5i1.3934	https://doi.org/10.32672/jnkti.v5i1.3934	PROPN
ijtc-1018	234	2	khoerulloh	khoerulloh	NOUN
ijtc-1018	234	3	,	,	PUNCT
ijtc-1018	234	4	a.	a.	PROPN
ijtc-1018	234	5	k.	k.	PROPN
ijtc-1018	234	6	,	,	PUNCT
ijtc-1018	234	7	&	&	CCONJ
ijtc-1018	234	8	janwari	janwari	PROPN
ijtc-1018	234	9	,	,	PUNCT
ijtc-1018	234	10	y.	y.	PROPN
ijtc-1018	234	11	(	(	PUNCT
ijtc-1018	234	12	2021	2021	NUM
ijtc-1018	234	13	)	)	PUNCT
ijtc-1018	234	14	.	.	PUNCT
ijtc-1018	235	1	analysis	analysis	NOUN
ijtc-1018	235	2	of	of	ADP
ijtc-1018	235	3	investment	investment	NOUN
ijtc-1018	235	4	decisions	decision	NOUN
ijtc-1018	235	5	in	in	ADP
ijtc-1018	235	6	sharia	sharia	PROPN
ijtc-1018	235	7	cooperatives	cooperative	NOUN
ijtc-1018	235	8	:	:	PUNCT
ijtc-1018	235	9	does	do	AUX
ijtc-1018	235	10	sharia	sharia	PROPN
ijtc-1018	235	11	accounting	accounting	NOUN
ijtc-1018	235	12	standards	standard	NOUN
ijtc-1018	235	13	affect	affect	VERB
ijtc-1018	235	14	?	?	PUNCT
ijtc-1018	236	1	economica	economica	PROPN
ijtc-1018	236	2	:	:	PUNCT
ijtc-1018	236	3	jurnal	jurnal	ADJ
ijtc-1018	236	4	ekonomi	ekonomi	PROPN
ijtc-1018	236	5	islam	islam	PROPN
ijtc-1018	236	6	,	,	PUNCT
ijtc-1018	236	7	12(1	12(1	PROPN
ijtc-1018	236	8	)	)	PUNCT
ijtc-1018	236	9	,	,	PUNCT
ijtc-1018	236	10	119–140	119–140	NUM
ijtc-1018	236	11	.	.	PUNCT
ijtc-1018	237	1	https://doi.org/10.21580/economica.2021.12.1.6442	https://doi.org/10.21580/economica.2021.12.1.6442	PROPN
ijtc-1018	237	2	lai	lai	PROPN
ijtc-1018	237	3	,	,	PUNCT
ijtc-1018	237	4	k.	k.	PROPN
ijtc-1018	237	5	w.	w.	PROPN
ijtc-1018	237	6	(	(	PUNCT
ijtc-1018	237	7	2009	2009	NUM
ijtc-1018	237	8	)	)	PUNCT
ijtc-1018	237	9	.	.	PUNCT
ijtc-1018	238	1	does	do	AUX
ijtc-1018	238	2	audit	audit	VERB
ijtc-1018	238	3	quality	quality	NOUN
ijtc-1018	238	4	matter	matter	NOUN
ijtc-1018	238	5	more	more	ADJ
ijtc-1018	238	6	for	for	ADP
ijtc-1018	238	7	firms	firm	NOUN
ijtc-1018	238	8	with	with	ADP
ijtc-1018	238	9	high	high	ADJ
ijtc-1018	238	10	investment	investment	NOUN
ijtc-1018	238	11	opportunities	opportunity	NOUN
ijtc-1018	238	12	?	?	PUNCT
ijtc-1018	239	1	journal	journal	NOUN
ijtc-1018	239	2	of	of	ADP
ijtc-1018	239	3	accounting	accounting	NOUN
ijtc-1018	239	4	and	and	CCONJ
ijtc-1018	239	5	public	public	ADJ
ijtc-1018	239	6	policy	policy	NOUN
ijtc-1018	239	7	,	,	PUNCT
ijtc-1018	239	8	28(1	28(1	NOUN
ijtc-1018	239	9	)	)	PUNCT
ijtc-1018	239	10	,	,	PUNCT
ijtc-1018	239	11	33–50	33–50	NOUN
ijtc-1018	239	12	.	.	PUNCT
ijtc-1018	240	1	https://doi.org/10.1016/j.jaccpubpol.2008.11.002	https://doi.org/10.1016/j.jaccpubpol.2008.11.002	NOUN
ijtc-1018	240	2	li	li	PROPN
ijtc-1018	240	3	,	,	PUNCT
ijtc-1018	240	4	w.	w.	PROPN
ijtc-1018	240	5	,	,	PUNCT
ijtc-1018	240	6	li	li	PROPN
ijtc-1018	240	7	,	,	PUNCT
ijtc-1018	240	8	h.	h.	PROPN
ijtc-1018	240	9	,	,	PUNCT
ijtc-1018	240	10	sun	sun	PROPN
ijtc-1018	240	11	,	,	PUNCT
ijtc-1018	240	12	x.	x.	PROPN
ijtc-1018	240	13	s.	s.	PROPN
ijtc-1018	240	14	,	,	PUNCT
ijtc-1018	240	15	&	&	CCONJ
ijtc-1018	240	16	huang	huang	PROPN
ijtc-1018	240	17	,	,	PUNCT
ijtc-1018	240	18	t.	t.	PROPN
ijtc-1018	240	19	k.	k.	PROPN
ijtc-1018	240	20	(	(	PUNCT
ijtc-1018	240	21	2023	2023	NUM
ijtc-1018	240	22	)	)	PUNCT
ijtc-1018	240	23	.	.	PUNCT
ijtc-1018	241	1	the	the	DET
ijtc-1018	241	2	impact	impact	NOUN
ijtc-1018	241	3	of	of	ADP
ijtc-1018	241	4	directors	director	NOUN
ijtc-1018	241	5	’	'	PUNCT
ijtc-1018	241	6	and	and	CCONJ
ijtc-1018	241	7	officers	officer	NOUN
ijtc-1018	241	8	’	’	PART
ijtc-1018	241	9	liability	liability	NOUN
ijtc-1018	241	10	insurance	insurance	NOUN
ijtc-1018	241	11	on	on	ADP
ijtc-1018	241	12	firm	firm	NOUN
ijtc-1018	241	13	’s	’s	PART
ijtc-1018	241	14	investment	investment	NOUN
ijtc-1018	241	15	efficiency	efficiency	NOUN
ijtc-1018	241	16	:	:	PUNCT
ijtc-1018	241	17	evidence	evidence	NOUN
ijtc-1018	241	18	from	from	ADP
ijtc-1018	241	19	china	china	PROPN
ijtc-1018	241	20	.	.	PUNCT
ijtc-1018	242	1	pacific	pacific	PROPN
ijtc-1018	242	2	accounting	accounting	PROPN
ijtc-1018	242	3	review	review	PROPN
ijtc-1018	242	4	,	,	PUNCT
ijtc-1018	242	5	35(4	35(4	NUM
ijtc-1018	242	6	)	)	PUNCT
ijtc-1018	242	7	,	,	PUNCT
ijtc-1018	242	8	670–697	670–697	NUM
ijtc-1018	242	9	.	.	PUNCT
ijtc-1018	243	1	https://doi.org/10.1108/par-08-2022-0130	https://doi.org/10.1108/par-08-2022-0130	NOUN
ijtc-1018	243	2	mubyarto	mubyarto	NOUN
ijtc-1018	243	3	,	,	PUNCT
ijtc-1018	243	4	n.	n.	NOUN
ijtc-1018	243	5	,	,	PUNCT
ijtc-1018	243	6	&	&	CCONJ
ijtc-1018	243	7	zahara	zahara	PROPN
ijtc-1018	243	8	,	,	PUNCT
ijtc-1018	243	9	a.	a.	PROPN
ijtc-1018	243	10	e.	e.	PROPN
ijtc-1018	243	11	(	(	PUNCT
ijtc-1018	243	12	2022	2022	NUM
ijtc-1018	243	13	)	)	PUNCT
ijtc-1018	243	14	.	.	PUNCT
ijtc-1018	244	1	maturitas	maturitas	PROPN
ijtc-1018	244	2	utang	utang	PROPN
ijtc-1018	244	3	terhadap	terhadap	PROPN
ijtc-1018	244	4	efisiensi	efisiensi	PROPN
ijtc-1018	244	5	investasi	investasi	NOUN
ijtc-1018	244	6	(	(	PUNCT
ijtc-1018	244	7	studi	studi	PROPN
ijtc-1018	244	8	kasus	kasus	PROPN
ijtc-1018	244	9	pada	pada	PROPN
ijtc-1018	244	10	perusahaan	perusahaan	PROPN
ijtc-1018	244	11	pertambangan	pertambangan	PROPN
ijtc-1018	244	12	go	go	VERB
ijtc-1018	244	13	public	public	PROPN
ijtc-1018	244	14	yang	yang	PROPN
ijtc-1018	244	15	terdaftar	terdaftar	PROPN
ijtc-1018	244	16	di	di	PROPN
ijtc-1018	244	17	bursa	bursa	PROPN
ijtc-1018	244	18	efek	efek	NOUN
ijtc-1018	244	19	indonesia	indonesia	PROPN
ijtc-1018	244	20	tahun	tahun	PROPN
ijtc-1018	244	21	2017	2017	NUM
ijtc-1018	244	22	-	-	SYM
ijtc-1018	244	23	2019	2019	NUM
ijtc-1018	244	24	.	.	PUNCT
ijtc-1018	245	1	metode	metode	PROPN
ijtc-1018	245	2	pengambilan	pengambilan	PROPN
ijtc-1018	245	3	sampel	sampel	PROPN
ijtc-1018	245	4	dalam	dalam	PROPN
ijtc-1018	245	5	penelitian	penelitian	PROPN
ijtc-1018	245	6	ini	ini	PROPN
ijtc-1018	245	7	menggunakan	menggunakan	PROPN
ijtc-1018	245	8	teknik	teknik	PROPN
ijtc-1018	245	9	purposive	purposive	NOUN
ijtc-1018	245	10	sampling	sample	VERB
ijtc-1018	245	11	yang	yang	PROPN
ijtc-1018	245	12	dilakukan	dilakukan	PROPN
ijtc-1018	245	13	,	,	PUNCT
ijtc-1018	245	14	2	2	NUM
ijtc-1018	245	15	,	,	PUNCT
ijtc-1018	245	16	1–14	1–14	PROPN
ijtc-1018	245	17	.	.	PUNCT
ijtc-1018	245	18	perdana	perdana	PROPN
ijtc-1018	245	19	,	,	PUNCT
ijtc-1018	245	20	d.	d.	PROPN
ijtc-1018	245	21	(	(	PUNCT
ijtc-1018	245	22	2019a	2019a	NUM
ijtc-1018	245	23	)	)	PUNCT
ijtc-1018	245	24	.	.	PUNCT
ijtc-1018	246	1	investigasi	investigasi	PROPN
ijtc-1018	246	2	empiris	empiris	PROPN
ijtc-1018	246	3	interaksi	interaksi	PROPN
ijtc-1018	246	4	free	free	ADJ
ijtc-1018	246	5	cash	cash	NOUN
ijtc-1018	246	6	flow	flow	NOUN
ijtc-1018	246	7	,	,	PUNCT
ijtc-1018	246	8	earning	earn	VERB
ijtc-1018	246	9	management	management	NOUN
ijtc-1018	246	10	dan	dan	PROPN
ijtc-1018	246	11	inefisiensi	inefisiensi	PROPN
ijtc-1018	246	12	investasi	investasi	PROPN
ijtc-1018	246	13	.	.	PUNCT
ijtc-1018	247	1	jurnal	jurnal	PROPN
ijtc-1018	247	2	reviu	reviu	PROPN
ijtc-1018	247	3	akuntansi	akuntansi	PROPN
ijtc-1018	247	4	dan	dan	PROPN
ijtc-1018	247	5	keuangan	keuangan	PROPN
ijtc-1018	247	6	,	,	PUNCT
ijtc-1018	247	7	9(3	9(3	NUM
ijtc-1018	247	8	)	)	PUNCT
ijtc-1018	247	9	,	,	PUNCT
ijtc-1018	247	10	343	343	NUM
ijtc-1018	247	11	.	.	PUNCT
ijtc-1018	248	1	https://doi.org/10.22219/jrak.v9i3.9772	https://doi.org/10.22219/jrak.v9i3.9772	PROPN
ijtc-1018	248	2	perdana	perdana	PROPN
ijtc-1018	248	3	,	,	PUNCT
ijtc-1018	248	4	d.	d.	PROPN
ijtc-1018	248	5	(	(	PUNCT
ijtc-1018	248	6	2019b	2019b	NUM
ijtc-1018	248	7	)	)	PUNCT
ijtc-1018	248	8	.	.	PUNCT
ijtc-1018	249	1	investigasi	investigasi	PROPN
ijtc-1018	249	2	empiris	empiris	PROPN
ijtc-1018	249	3	interaksi	interaksi	PROPN
ijtc-1018	249	4	free	free	ADJ
ijtc-1018	249	5	cash	cash	NOUN
ijtc-1018	249	6	flow	flow	NOUN
ijtc-1018	249	7	,	,	PUNCT
ijtc-1018	249	8	earning	earn	VERB
ijtc-1018	249	9	management	management	NOUN
ijtc-1018	249	10	dan	dan	PROPN
ijtc-1018	249	11	inefisiensi	inefisiensi	PROPN
ijtc-1018	249	12	investasi	investasi	PROPN
ijtc-1018	249	13	.	.	PUNCT
ijtc-1018	250	1	jurnal	jurnal	PROPN
ijtc-1018	250	2	reviu	reviu	PROPN
ijtc-1018	250	3	akuntansi	akuntansi	PROPN
ijtc-1018	250	4	dan	dan	PROPN
ijtc-1018	250	5	keuangan	keuangan	PROPN
ijtc-1018	250	6	,	,	PUNCT
ijtc-1018	250	7	9(3	9(3	NUM
ijtc-1018	250	8	)	)	PUNCT
ijtc-1018	250	9	,	,	PUNCT
ijtc-1018	250	10	343	343	NUM
ijtc-1018	250	11	.	.	PUNCT
ijtc-1018	251	1	https://doi.org/10.22219/jrak.v9i3.9772	https://doi.org/10.22219/jrak.v9i3.9772	PROPN
ijtc-1018	251	2	riska	riska	ADJ
ijtc-1018	251	3	pertamalia	pertamalia	NOUN
ijtc-1018	251	4	,	,	PUNCT
ijtc-1018	251	5	s.	s.	PROPN
ijtc-1018	251	6	h.	h.	PROPN
ijtc-1018	251	7	(	(	PUNCT
ijtc-1018	251	8	2019	2019	NUM
ijtc-1018	251	9	)	)	PUNCT
ijtc-1018	251	10	.	.	PUNCT
ijtc-1018	252	1	pengaruh	pengaruh	NOUN
ijtc-1018	252	2	kualitas	kualitas	PROPN
ijtc-1018	252	3	komite	komite	PROPN
ijtc-1018	252	4	audit	audit	PROPN
ijtc-1018	252	5	dan	dan	PROPN
ijtc-1018	252	6	kualitas	kualitas	PROPN
ijtc-1018	252	7	audit	audit	PROPN
ijtc-1018	252	8	terhadap	terhadap	PROPN
ijtc-1018	252	9	kualitas	kualitas	PROPN
ijtc-1018	252	10	pelaporan	pelaporan	PROPN
ijtc-1018	252	11	keuangan	keuangan	PROPN
ijtc-1018	252	12	perusahaan	perusahaan	PROPN
ijtc-1018	252	13	riska	riska	PROPN
ijtc-1018	252	14	(	(	PUNCT
ijtc-1018	252	15	vol	vol	NOUN
ijtc-1018	252	16	.	.	PROPN
ijtc-1018	252	17	35	35	NUM
ijtc-1018	252	18	,	,	PUNCT
ijtc-1018	252	19	issue	issue	NOUN
ijtc-1018	252	20	1	1	NUM
ijtc-1018	252	21	)	)	PUNCT
ijtc-1018	252	22	.	.	PUNCT
ijtc-1018	253	1	https://doi.org/10.1016/j.intaccaudtax.2019.05.003	https://doi.org/10.1016/j.intaccaudtax.2019.05.003	PROPN
ijtc-1018	253	2	sari	sari	NOUN
ijtc-1018	253	3	,	,	PUNCT
ijtc-1018	253	4	l.	l.	PROPN
ijtc-1018	253	5	i.	i.	PROPN
ijtc-1018	253	6	n.	n.	PROPN
ijtc-1018	253	7	,	,	PUNCT
ijtc-1018	253	8	&	&	CCONJ
ijtc-1018	253	9	suaryana	suaryana	PROPN
ijtc-1018	253	10	,	,	PUNCT
ijtc-1018	253	11	i.	i.	PROPN
ijtc-1018	253	12	g.	g.	PROPN
ijtc-1018	253	13	n.	n.	PROPN
ijtc-1018	253	14	a.	a.	PROPN
ijtc-1018	253	15	(	(	PUNCT
ijtc-1018	253	16	2014a	2014a	NUM
ijtc-1018	253	17	)	)	PUNCT
ijtc-1018	253	18	.	.	PUNCT
ijtc-1018	254	1	pengaruh	pengaruh	NOUN
ijtc-1018	254	2	kualitas	kualita	NOUN
ijtc-1018	254	3	laporan	laporan	VERB
ijtc-1018	254	4	keuangan	keuangan	PROPN
ijtc-1018	254	5	pada	pada	PROPN
ijtc-1018	254	6	efisiensi	efisiensi	PROPN
ijtc-1018	254	7	investasi	investasi	PROPN
ijtc-1018	254	8	perusahaan	perusahaan	PROPN
ijtc-1018	254	9	pertambangan	pertambangan	PROPN
ijtc-1018	254	10	.	.	PUNCT
ijtc-1018	255	1	e	e	X
ijtc-1018	255	2	-	-	ADJ
ijtc-1018	255	3	jurnal	jurnal	ADJ
ijtc-1018	255	4	akuntansi	akuntansi	PROPN
ijtc-1018	255	5	universitas	universita	NOUN
ijtc-1018	255	6	udayana	udayana	ADJ
ijtc-1018	255	7	,	,	PUNCT
ijtc-1018	255	8	3(8	3(8	NUM
ijtc-1018	255	9	)	)	PUNCT
ijtc-1018	255	10	,	,	PUNCT
ijtc-1018	256	1	524–537	524–537	NUM
ijtc-1018	256	2	.	.	PUNCT
ijtc-1018	257	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1018	257	2	financial	financial	ADJ
ijtc-1018	257	3	reporting	reporting	NOUN
ijtc-1018	257	4	and	and	CCONJ
ijtc-1018	257	5	audit	audit	VERB
ijtc-1018	257	6	quality	quality	NOUN
ijtc-1018	257	7	impact	impact	NOUN
ijtc-1018	257	8	on	on	ADP
ijtc-1018	257	9	investment	investment	NOUN
ijtc-1018	257	10	efficiency	efficiency	NOUN
ijtc-1018	257	11	in	in	ADP
ijtc-1018	257	12	indonesian	indonesian	ADJ
ijtc-1018	257	13	transport	transport	NOUN
ijtc-1018	257	14	and	and	CCONJ
ijtc-1018	257	15	logistics	logistic	NOUN
ijtc-1018	257	16	companies	company	NOUN
ijtc-1018	257	17	chinhayu	chinhayu	VERB
ijtc-1018	257	18	and	and	CCONJ
ijtc-1018	257	19	saiful	saiful	PROPN
ijtc-1018	257	20	127	127	NUM
ijtc-1018	257	21	|	|	ADV
ijtc-1018	257	22	ilomata	ilomata	PROPN
ijtc-1018	257	23	international	international	ADJ
ijtc-1018	257	24	journal	journal	NOUN
ijtc-1018	257	25	of	of	ADP
ijtc-1018	257	26	tax	tax	PROPN
ijtc-1018	257	27	&	&	CCONJ
ijtc-1018	257	28	accounting	accounting	PROPN
ijtc-1018	257	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1018	257	30	sari	sari	NOUN
ijtc-1018	257	31	,	,	PUNCT
ijtc-1018	257	32	l.	l.	PROPN
ijtc-1018	257	33	i.	i.	PROPN
ijtc-1018	257	34	n.	n.	PROPN
ijtc-1018	257	35	,	,	PUNCT
ijtc-1018	257	36	&	&	CCONJ
ijtc-1018	257	37	suaryana	suaryana	PROPN
ijtc-1018	257	38	,	,	PUNCT
ijtc-1018	257	39	i.	i.	PROPN
ijtc-1018	257	40	g.	g.	PROPN
ijtc-1018	257	41	n.	n.	PROPN
ijtc-1018	257	42	a.	a.	PROPN
ijtc-1018	257	43	(	(	PUNCT
ijtc-1018	257	44	2014b	2014b	NUM
ijtc-1018	257	45	)	)	PUNCT
ijtc-1018	257	46	.	.	PUNCT
ijtc-1018	258	1	pengaruh	pengaruh	NOUN
ijtc-1018	258	2	kualitas	kualita	NOUN
ijtc-1018	258	3	laporan	laporan	VERB
ijtc-1018	258	4	keuangan	keuangan	PROPN
ijtc-1018	258	5	pada	pada	PROPN
ijtc-1018	258	6	efisiensi	efisiensi	PROPN
ijtc-1018	258	7	investasi	investasi	PROPN
ijtc-1018	258	8	perusahaan	perusahaan	PROPN
ijtc-1018	258	9	pertambangan	pertambangan	PROPN
ijtc-1018	258	10	.	.	PUNCT
ijtc-1018	259	1	e	e	X
ijtc-1018	259	2	-	-	ADJ
ijtc-1018	259	3	jurnal	jurnal	ADJ
ijtc-1018	259	4	akuntansi	akuntansi	PROPN
ijtc-1018	259	5	universitas	universita	NOUN
ijtc-1018	259	6	udayana	udayana	ADJ
ijtc-1018	259	7	,	,	PUNCT
ijtc-1018	259	8	3(8	3(8	NUM
ijtc-1018	259	9	)	)	PUNCT
ijtc-1018	259	10	,	,	PUNCT
ijtc-1018	260	1	524–537	524–537	NUM
ijtc-1018	260	2	.	.	PUNCT
ijtc-1018	261	1	sevtiandary	sevtiandary	ADJ
ijtc-1018	261	2	,	,	PUNCT
ijtc-1018	261	3	&	&	CCONJ
ijtc-1018	261	4	aziza	aziza	PROPN
ijtc-1018	261	5	,	,	PUNCT
ijtc-1018	261	6	n.	n.	NOUN
ijtc-1018	261	7	(	(	PUNCT
ijtc-1018	261	8	2021	2021	NUM
ijtc-1018	261	9	)	)	PUNCT
ijtc-1018	261	10	.	.	PUNCT
ijtc-1018	262	1	faktor	faktor	PROPN
ijtc-1018	262	2	–	–	PUNCT
ijtc-1018	262	3	faktor	faktor	PROPN
ijtc-1018	262	4	yang	yang	PROPN
ijtc-1018	262	5	mempengaruhi	mempengaruhi	VERB
ijtc-1018	262	6	kualitas	kualita	NOUN
ijtc-1018	262	7	audit	audit	NOUN
ijtc-1018	262	8	:	:	PUNCT
ijtc-1018	262	9	studi	studi	PROPN
ijtc-1018	262	10	pada	pada	PROPN
ijtc-1018	262	11	auditor	auditor	PROPN
ijtc-1018	262	12	inspektorat	inspektorat	PROPN
ijtc-1018	262	13	provinsi	provinsi	PROPN
ijtc-1018	262	14	bengkulu	bengkulu	VERB
ijtc-1018	262	15	.	.	PUNCT
ijtc-1018	263	1	jurnal	jurnal	ADJ
ijtc-1018	263	2	fairness	fairness	NOUN
ijtc-1018	263	3	,	,	PUNCT
ijtc-1018	263	4	9(2	9(2	NUM
ijtc-1018	263	5	)	)	PUNCT
ijtc-1018	263	6	,	,	PUNCT
ijtc-1018	263	7	111–126	111–126	NUM
ijtc-1018	263	8	.	.	PUNCT
ijtc-1018	264	1	https://doi.org/10.33369/fairness.v9i2.15225	https://doi.org/10.33369/fairness.v9i2.15225	PROPN
ijtc-1018	264	2	shahzad	shahzad	PROPN
ijtc-1018	264	3	,	,	PUNCT
ijtc-1018	264	4	f.	f.	PROPN
ijtc-1018	264	5	,	,	PUNCT
ijtc-1018	264	6	rehman	rehman	PROPN
ijtc-1018	264	7	,	,	PUNCT
ijtc-1018	264	8	i.	i.	PROPN
ijtc-1018	264	9	u.	u.	PROPN
ijtc-1018	264	10	,	,	PUNCT
ijtc-1018	264	11	hanif	hanif	PROPN
ijtc-1018	264	12	,	,	PUNCT
ijtc-1018	264	13	w.	w.	PROPN
ijtc-1018	264	14	,	,	PUNCT
ijtc-1018	264	15	asim	asim	PROPN
ijtc-1018	264	16	,	,	PUNCT
ijtc-1018	264	17	g.	g.	PROPN
ijtc-1018	264	18	a.	a.	PROPN
ijtc-1018	264	19	,	,	PUNCT
ijtc-1018	264	20	&	&	CCONJ
ijtc-1018	264	21	baig	baig	PROPN
ijtc-1018	264	22	,	,	PUNCT
ijtc-1018	264	23	m.	m.	NOUN
ijtc-1018	264	24	h.	h.	PROPN
ijtc-1018	264	25	(	(	PUNCT
ijtc-1018	264	26	2019	2019	NUM
ijtc-1018	264	27	)	)	PUNCT
ijtc-1018	264	28	.	.	PUNCT
ijtc-1018	265	1	the	the	DET
ijtc-1018	265	2	influence	influence	NOUN
ijtc-1018	265	3	of	of	ADP
ijtc-1018	265	4	financial	financial	ADJ
ijtc-1018	265	5	reporting	reporting	NOUN
ijtc-1018	265	6	quality	quality	NOUN
ijtc-1018	265	7	and	and	CCONJ
ijtc-1018	265	8	audit	audit	NOUN
ijtc-1018	265	9	quality	quality	NOUN
ijtc-1018	265	10	on	on	ADP
ijtc-1018	265	11	investment	investment	NOUN
ijtc-1018	265	12	efficiency	efficiency	NOUN
ijtc-1018	265	13	:	:	PUNCT
ijtc-1018	265	14	evidence	evidence	NOUN
ijtc-1018	265	15	from	from	ADP
ijtc-1018	265	16	pakistan	pakistan	PROPN
ijtc-1018	265	17	.	.	PUNCT
ijtc-1018	266	1	international	international	ADJ
ijtc-1018	266	2	journal	journal	PROPN
ijtc-1018	266	3	of	of	ADP
ijtc-1018	266	4	accounting	accounting	NOUN
ijtc-1018	266	5	and	and	CCONJ
ijtc-1018	266	6	information	information	NOUN
ijtc-1018	266	7	management	management	NOUN
ijtc-1018	266	8	,	,	PUNCT
ijtc-1018	266	9	27(4	27(4	PROPN
ijtc-1018	266	10	)	)	PUNCT
ijtc-1018	266	11	,	,	PUNCT
ijtc-1018	267	1	600–614	600–614	NUM
ijtc-1018	267	2	.	.	PUNCT
ijtc-1018	268	1	https://doi.org/10.1108/ijaim-08-2018-0097	https://doi.org/10.1108/ijaim-08-2018-0097	ADJ
ijtc-1018	268	2	silaban	silaban	NOUN
ijtc-1018	268	3	,	,	PUNCT
ijtc-1018	268	4	d.	d.	PROPN
ijtc-1018	268	5	,	,	PUNCT
ijtc-1018	268	6	&	&	CCONJ
ijtc-1018	268	7	dewi	dewi	PROPN
ijtc-1018	268	8	,	,	PUNCT
ijtc-1018	268	9	r.	r.	PROPN
ijtc-1018	268	10	r.	r.	PROPN
ijtc-1018	268	11	(	(	PUNCT
ijtc-1018	268	12	2023	2023	NUM
ijtc-1018	268	13	)	)	PUNCT
ijtc-1018	268	14	.	.	PUNCT
ijtc-1018	269	1	the	the	DET
ijtc-1018	269	2	effects	effect	NOUN
ijtc-1018	269	3	of	of	ADP
ijtc-1018	269	4	green	green	ADJ
ijtc-1018	269	5	innovation	innovation	NOUN
ijtc-1018	269	6	,	,	PUNCT
ijtc-1018	269	7	eco	eco	NOUN
ijtc-1018	269	8	-	-	PUNCT
ijtc-1018	269	9	efficiency	efficiency	NOUN
ijtc-1018	269	10	,	,	PUNCT
ijtc-1018	269	11	business	business	NOUN
ijtc-1018	269	12	strategy	strategy	NOUN
ijtc-1018	269	13	,	,	PUNCT
ijtc-1018	269	14	technology	technology	NOUN
ijtc-1018	269	15	information	information	NOUN
ijtc-1018	269	16	investment	investment	NOUN
ijtc-1018	269	17	,	,	PUNCT
ijtc-1018	269	18	and	and	CCONJ
ijtc-1018	269	19	profitability	profitability	NOUN
ijtc-1018	269	20	on	on	ADP
ijtc-1018	269	21	firm	firm	ADJ
ijtc-1018	269	22	value	value	NOUN
ijtc-1018	269	23	.	.	PUNCT
ijtc-1018	270	1	ilomata	ilomata	PROPN
ijtc-1018	270	2	international	international	ADJ
ijtc-1018	270	3	journal	journal	NOUN
ijtc-1018	270	4	of	of	ADP
ijtc-1018	270	5	tax	tax	NOUN
ijtc-1018	270	6	and	and	CCONJ
ijtc-1018	270	7	accounting	accounting	NOUN
ijtc-1018	270	8	,	,	PUNCT
ijtc-1018	270	9	4(3	4(3	NUM
ijtc-1018	270	10	)	)	PUNCT
ijtc-1018	270	11	,	,	PUNCT
ijtc-1018	270	12	470–490	470–490	NUM
ijtc-1018	270	13	.	.	PUNCT
ijtc-1018	271	1	https://doi.org/10.52728/ijtc.v4i3.791	https://doi.org/10.52728/ijtc.v4i3.791	PROPN
ijtc-1018	271	2	siregar	siregar	NOUN
ijtc-1018	271	3	,	,	PUNCT
ijtc-1018	271	4	s.	s.	PROPN
ijtc-1018	271	5	v	v	PROPN
ijtc-1018	271	6	,	,	PUNCT
ijtc-1018	271	7	&	&	CCONJ
ijtc-1018	271	8	nuryanah	nuryanah	PROPN
ijtc-1018	271	9	,	,	PUNCT
ijtc-1018	271	10	s.	s.	PROPN
ijtc-1018	271	11	(	(	PUNCT
ijtc-1018	271	12	2019	2019	NUM
ijtc-1018	271	13	)	)	PUNCT
ijtc-1018	271	14	.	.	PUNCT
ijtc-1018	272	1	financial	financial	ADJ
ijtc-1018	272	2	reporting	reporting	NOUN
ijtc-1018	272	3	quality	quality	NOUN
ijtc-1018	272	4	,	,	PUNCT
ijtc-1018	272	5	audit	audit	NOUN
ijtc-1018	272	6	quality	quality	NOUN
ijtc-1018	272	7	,	,	PUNCT
ijtc-1018	272	8	and	and	CCONJ
ijtc-1018	272	9	investment	investment	NOUN
ijtc-1018	272	10	efficiency	efficiency	NOUN
ijtc-1018	272	11	:	:	PUNCT
ijtc-1018	272	12	evidence	evidence	NOUN
ijtc-1018	272	13	from	from	ADP
ijtc-1018	272	14	indonesia	indonesia	PROPN
ijtc-1018	272	15	.	.	PUNCT
ijtc-1018	273	1	march	march	PROPN
ijtc-1018	273	2	.	.	PUNCT
ijtc-1018	274	1	https://doi.org/10.4108/eai.21-11-2018.2282299	https://doi.org/10.4108/eai.21-11-2018.2282299	NOUN
ijtc-1018	274	2	suranta	suranta	NOUN
ijtc-1018	274	3	,	,	PUNCT
ijtc-1018	274	4	e.	e.	PROPN
ijtc-1018	274	5	,	,	PUNCT
ijtc-1018	274	6	satrio	satrio	PROPN
ijtc-1018	274	7	,	,	PUNCT
ijtc-1018	274	8	m.	m.	PROPN
ijtc-1018	274	9	a.	a.	PROPN
ijtc-1018	274	10	b.	b.	PROPN
ijtc-1018	274	11	,	,	PUNCT
ijtc-1018	274	12	&	&	CCONJ
ijtc-1018	274	13	midiastuty	midiastuty	PROPN
ijtc-1018	274	14	,	,	PUNCT
ijtc-1018	274	15	p.	p.	NOUN
ijtc-1018	274	16	p.	p.	NOUN
ijtc-1018	274	17	(	(	PUNCT
ijtc-1018	274	18	2023	2023	NUM
ijtc-1018	274	19	)	)	PUNCT
ijtc-1018	274	20	.	.	PUNCT
ijtc-1018	275	1	effect	effect	NOUN
ijtc-1018	275	2	of	of	ADP
ijtc-1018	275	3	investment	investment	NOUN
ijtc-1018	275	4	,	,	PUNCT
ijtc-1018	275	5	free	free	ADJ
ijtc-1018	275	6	cash	cash	NOUN
ijtc-1018	275	7	flow	flow	NOUN
ijtc-1018	275	8	,	,	PUNCT
ijtc-1018	275	9	earnings	earning	NOUN
ijtc-1018	275	10	management	management	NOUN
ijtc-1018	275	11	,	,	PUNCT
ijtc-1018	275	12	interest	interest	NOUN
ijtc-1018	275	13	coverage	coverage	NOUN
ijtc-1018	275	14	ratio	ratio	NOUN
ijtc-1018	275	15	,	,	PUNCT
ijtc-1018	275	16	liquidity	liquidity	NOUN
ijtc-1018	275	17	,	,	PUNCT
ijtc-1018	275	18	and	and	CCONJ
ijtc-1018	275	19	leverage	leverage	NOUN
ijtc-1018	275	20	on	on	ADP
ijtc-1018	275	21	financial	financial	ADJ
ijtc-1018	275	22	distress	distress	NOUN
ijtc-1018	275	23	.	.	PUNCT
ijtc-1018	276	1	ilomata	ilomata	PROPN
ijtc-1018	276	2	international	international	ADJ
ijtc-1018	276	3	journal	journal	NOUN
ijtc-1018	276	4	of	of	ADP
ijtc-1018	276	5	tax	tax	NOUN
ijtc-1018	276	6	and	and	CCONJ
ijtc-1018	276	7	accounting	accounting	NOUN
ijtc-1018	276	8	,	,	PUNCT
ijtc-1018	276	9	4(2	4(2	NUM
ijtc-1018	276	10	)	)	PUNCT
ijtc-1018	276	11	,	,	PUNCT
ijtc-1018	276	12	283–295	283–295	NUM
ijtc-1018	276	13	.	.	PUNCT
ijtc-1018	277	1	https://doi.org/10.52728/ijtc.v4i2.714	https://doi.org/10.52728/ijtc.v4i2.714	NOUN
ijtc-1018	277	2	verawaty	verawaty	PROPN
ijtc-1018	277	3	,	,	PUNCT
ijtc-1018	277	4	w.	w.	PROPN
ijtc-1018	277	5	,	,	PUNCT
ijtc-1018	277	6	&	&	CCONJ
ijtc-1018	277	7	anggraini	anggraini	NOUN
ijtc-1018	277	8	,	,	PUNCT
ijtc-1018	277	9	m.	m.	NOUN
ijtc-1018	277	10	(	(	PUNCT
ijtc-1018	277	11	2022	2022	NUM
ijtc-1018	277	12	)	)	PUNCT
ijtc-1018	277	13	.	.	PUNCT
ijtc-1018	278	1	kualitas	kualita	NOUN
ijtc-1018	278	2	laporan	laporan	VERB
ijtc-1018	278	3	keuangan	keuangan	PROPN
ijtc-1018	278	4	serta	serta	PROPN
ijtc-1018	278	5	pengaruhnya	pengaruhnya	PROPN
ijtc-1018	278	6	terhadap	terhadap	PROPN
ijtc-1018	278	7	efisiensi	efisiensi	PROPN
ijtc-1018	278	8	investasi	investasi	PROPN
ijtc-1018	278	9	dengan	dengan	PROPN
ijtc-1018	278	10	risiko	risiko	PROPN
ijtc-1018	278	11	litigasi	litigasi	PROPN
ijtc-1018	278	12	sebagai	sebagai	PROPN
ijtc-1018	278	13	variabel	variabel	PROPN
ijtc-1018	278	14	pemoderating	pemoderating	PROPN
ijtc-1018	278	15	.	.	PUNCT
ijtc-1018	279	1	in	in	ADP
ijtc-1018	279	2	seminar	seminar	NOUN
ijtc-1018	279	3	hasil	hasil	PROPN
ijtc-1018	279	4	penelitian	penelitian	PROPN
ijtc-1018	279	5	vokasi	vokasi	PROPN
ijtc-1018	279	6	(	(	PUNCT
ijtc-1018	279	7	semhavok	semhavok	ADJ
ijtc-1018	279	8	)	)	PUNCT
ijtc-1018	279	9	universitas	universita	NOUN
ijtc-1018	279	10	bina	bina	PROPN
ijtc-1018	279	11	darma	darma	PROPN
ijtc-1018	279	12	issn	issn	PROPN
ijtc-1018	279	13	(	(	PUNCT
ijtc-1018	279	14	pp	pp	ADJ
ijtc-1018	279	15	.	.	PUNCT
ijtc-1018	279	16	66–76	66–76	NOUN
ijtc-1018	279	17	,	,	PUNCT
ijtc-1018	279	18	2654–5438	2654–5438	NUM
ijtc-1018	279	19	)	)	PUNCT
ijtc-1018	279	20	.	.	PUNCT
ijtc-1018	280	1	wang	wang	PROPN
ijtc-1018	280	2	,	,	PUNCT
ijtc-1018	280	3	q.	q.	PROPN
ijtc-1018	280	4	,	,	PUNCT
ijtc-1018	280	5	&	&	CCONJ
ijtc-1018	280	6	zhang	zhang	PROPN
ijtc-1018	280	7	,	,	PUNCT
ijtc-1018	280	8	q.	q.	PROPN
ijtc-1018	280	9	(	(	PUNCT
ijtc-1018	280	10	2022	2022	NUM
ijtc-1018	280	11	)	)	PUNCT
ijtc-1018	280	12	.	.	PUNCT
ijtc-1018	281	1	foreign	foreign	ADJ
ijtc-1018	281	2	direct	direct	ADJ
ijtc-1018	281	3	investment	investment	NOUN
ijtc-1018	281	4	and	and	CCONJ
ijtc-1018	281	5	carbon	carbon	NOUN
ijtc-1018	281	6	emission	emission	NOUN
ijtc-1018	281	7	efficiency	efficiency	NOUN
ijtc-1018	281	8	:	:	PUNCT
ijtc-1018	281	9	the	the	DET
ijtc-1018	281	10	role	role	NOUN
ijtc-1018	281	11	of	of	ADP
ijtc-1018	281	12	direct	direct	ADJ
ijtc-1018	281	13	and	and	CCONJ
ijtc-1018	281	14	indirect	indirect	ADJ
ijtc-1018	281	15	channels	channel	NOUN
ijtc-1018	281	16	.	.	PUNCT
ijtc-1018	282	1	sustainability	sustainability	NOUN
ijtc-1018	282	2	(	(	PUNCT
ijtc-1018	282	3	switzerland	switzerland	PROPN
ijtc-1018	282	4	)	)	PUNCT
ijtc-1018	282	5	,	,	PUNCT
ijtc-1018	282	6	14(20	14(20	NUM
ijtc-1018	282	7	)	)	PUNCT
ijtc-1018	282	8	.	.	PUNCT
ijtc-1018	283	1	https://doi.org/10.3390/su142013484	https://doi.org/10.3390/su142013484	NOUN
ijtc-1018	283	2	wisesa	wisesa	PROPN
ijtc-1018	283	3	,	,	PUNCT
ijtc-1018	283	4	m.	m.	NOUN
ijtc-1018	283	5	a.	a.	PROPN
ijtc-1018	283	6	,	,	PUNCT
ijtc-1018	283	7	&	&	CCONJ
ijtc-1018	283	8	saiful	saiful	PROPN
ijtc-1018	283	9	,	,	PUNCT
ijtc-1018	283	10	s.	s.	PROPN
ijtc-1018	283	11	(	(	PUNCT
ijtc-1018	283	12	2021	2021	NUM
ijtc-1018	283	13	)	)	PUNCT
ijtc-1018	283	14	.	.	PUNCT
ijtc-1018	284	1	peranan	peranan	PROPN
ijtc-1018	284	2	kualitas	kualita	NOUN
ijtc-1018	284	3	audit	audit	VERB
ijtc-1018	284	4	dalam	dalam	PROPN
ijtc-1018	284	5	hubungan	hubungan	ADJ
ijtc-1018	284	6	kepemilikan	kepemilikan	PROPN
ijtc-1018	284	7	manajemen	manajeman	NOUN
ijtc-1018	284	8	dan	dan	PROPN
ijtc-1018	284	9	informatf	informatf	PROPN
ijtc-1018	284	10	laba	laba	PROPN
ijtc-1018	284	11	perusahaan	perusahaan	PROPN
ijtc-1018	284	12	non	non	PROPN
ijtc-1018	284	13	-	-	ADJ
ijtc-1018	284	14	keuangan	keuangan	ADJ
ijtc-1018	284	15	indonesia	indonesia	PROPN
ijtc-1018	284	16	.	.	PUNCT
ijtc-1018	285	1	jurnal	jurnal	ADJ
ijtc-1018	285	2	fairness	fairness	NOUN
ijtc-1018	285	3	,	,	PUNCT
ijtc-1018	285	4	8(2	8(2	NUM
ijtc-1018	285	5	)	)	PUNCT
ijtc-1018	285	6	,	,	PUNCT
ijtc-1018	285	7	111–124	111–124	NUM
ijtc-1018	285	8	.	.	PUNCT
ijtc-1018	286	1	https://doi.org/10.33369/fairness.v8i2.15200	https://doi.org/10.33369/fairness.v8i2.15200	PROPN
ijtc-1018	286	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV