id	sid	tid	token	lemma	pos
ijtc-1195	1	1	the	the	DET
ijtc-1195	1	2	illomata	illomata	PROPN
ijtc-1195	1	3	international	international	PROPN
ijtc-1195	1	4	journal	journal	PROPN
ijtc-1195	1	5	of	of	ADP
ijtc-1195	1	6	management	management	NOUN
ijtc-1195	1	7	ilomata	ilomata	PROPN
ijtc-1195	1	8	international	international	ADJ
ijtc-1195	1	9	journal	journal	NOUN
ijtc-1195	1	10	of	of	ADP
ijtc-1195	1	11	tax	tax	PROPN
ijtc-1195	1	12	&	&	CCONJ
ijtc-1195	1	13	accounting	account	VERB
ijtc-1195	1	14	p	p	PROPN
ijtc-1195	1	15	-	-	PUNCT
ijtc-1195	1	16	issn	issn	NOUN
ijtc-1195	1	17	:	:	PUNCT
ijtc-1195	1	18	2714	2714	NUM
ijtc-1195	1	19	-	-	SYM
ijtc-1195	1	20	9838	9838	NUM
ijtc-1195	1	21	;	;	PUNCT
ijtc-1195	1	22	e	e	X
ijtc-1195	1	23	-	-	PUNCT
ijtc-1195	1	24	issn	issn	NOUN
ijtc-1195	1	25	:	:	PUNCT
ijtc-1195	1	26	2714	2714	NUM
ijtc-1195	1	27	-	-	SYM
ijtc-1195	1	28	9846	9846	NUM
ijtc-1195	1	29	volume	volume	NOUN
ijtc-1195	1	30	5	5	NUM
ijtc-1195	1	31	,	,	PUNCT
ijtc-1195	1	32	issue	issue	NOUN
ijtc-1195	1	33	2	2	NUM
ijtc-1195	1	34	,	,	PUNCT
ijtc-1195	1	35	april	april	PROPN
ijtc-1195	1	36	2024	2024	NUM
ijtc-1195	1	37	page	page	NOUN
ijtc-1195	1	38	no	no	NOUN
ijtc-1195	1	39	.	.	NOUN
ijtc-1195	2	1	535	535	NUM
ijtc-1195	2	2	-	-	SYM
ijtc-1195	2	3	553	553	NUM
ijtc-1195	2	4	535	535	NUM
ijtc-1195	2	5	|	|	ADV
ijtc-1195	2	6	ilomata	ilomata	NOUN
ijtc-1195	2	7	international	international	ADJ
ijtc-1195	2	8	journal	journal	NOUN
ijtc-1195	2	9	of	of	ADP
ijtc-1195	2	10	tax	tax	PROPN
ijtc-1195	2	11	&	&	CCONJ
ijtc-1195	2	12	accounting	account	VERB
ijtc-1195	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	2	14	detection	detection	NOUN
ijtc-1195	2	15	of	of	ADP
ijtc-1195	2	16	the	the	DET
ijtc-1195	2	17	effects	effect	NOUN
ijtc-1195	2	18	of	of	ADP
ijtc-1195	2	19	hexagon	hexagon	PROPN
ijtc-1195	2	20	fraud	fraud	PROPN
ijtc-1195	2	21	theory	theory	NOUN
ijtc-1195	2	22	on	on	ADP
ijtc-1195	2	23	financial	financial	ADJ
ijtc-1195	2	24	statement	statement	NOUN
ijtc-1195	2	25	fraudulent	fraudulent	ADJ
ijtc-1195	2	26	aisyah	aisyah	PROPN
ijtc-1195	2	27	putri	putri	PROPN
ijtc-1195	2	28	ramadhanty1	ramadhanty1	NOUN
ijtc-1195	2	29	,	,	PUNCT
ijtc-1195	2	30	tika	tika	X
ijtc-1195	2	31	septiani2	septiani2	NOUN
ijtc-1195	2	32	12universitas	12universitas	NUM
ijtc-1195	3	1	swadaya	swadaya	NOUN
ijtc-1195	3	2	gunung	gunung	PROPN
ijtc-1195	3	3	jati	jati	PROPN
ijtc-1195	3	4	,	,	PUNCT
ijtc-1195	3	5	indonesian	indonesian	ADJ
ijtc-1195	3	6	correspondent	correspondent	NOUN
ijtc-1195	3	7	:	:	PUNCT
ijtc-1195	3	8	ramadhantyaisyahputri@gmail.com1	ramadhantyaisyahputri@gmail.com1	NOUN
ijtc-1195	3	9	received	receive	VERB
ijtc-1195	3	10	:	:	PUNCT
ijtc-1195	3	11	march	march	PROPN
ijtc-1195	3	12	9	9	NUM
ijtc-1195	3	13	,	,	PUNCT
ijtc-1195	3	14	2024	2024	NUM
ijtc-1195	3	15	accepted	accept	VERB
ijtc-1195	3	16	:	:	PUNCT
ijtc-1195	3	17	april	april	PROPN
ijtc-1195	3	18	20	20	NUM
ijtc-1195	3	19	,	,	PUNCT
ijtc-1195	3	20	2024	2024	NUM
ijtc-1195	3	21	published	publish	VERB
ijtc-1195	3	22	:	:	PUNCT
ijtc-1195	3	23	april	april	PROPN
ijtc-1195	3	24	30	30	NUM
ijtc-1195	3	25	,	,	PUNCT
ijtc-1195	3	26	2024	2024	NUM
ijtc-1195	3	27	citation	citation	NOUN
ijtc-1195	3	28	:	:	PUNCT
ijtc-1195	4	1	ramadhanty	ramadhanty	ADJ
ijtc-1195	4	2	,	,	PUNCT
ijtc-1195	4	3	a	a	PRON
ijtc-1195	4	4	,	,	PUNCT
ijtc-1195	4	5	p.	p.	NOUN
ijtc-1195	4	6	,	,	PUNCT
ijtc-1195	4	7	septiani	septiani	NOUN
ijtc-1195	4	8	,	,	PUNCT
ijtc-1195	4	9	t.	t.	PROPN
ijtc-1195	4	10	(	(	PUNCT
ijtc-1195	4	11	2024	2024	NUM
ijtc-1195	4	12	)	)	PUNCT
ijtc-1195	4	13	.	.	PUNCT
ijtc-1195	5	1	detection	detection	NOUN
ijtc-1195	5	2	of	of	ADP
ijtc-1195	5	3	the	the	DET
ijtc-1195	5	4	effects	effect	NOUN
ijtc-1195	5	5	of	of	ADP
ijtc-1195	5	6	hexagon	hexagon	PROPN
ijtc-1195	5	7	fraud	fraud	PROPN
ijtc-1195	5	8	theory	theory	NOUN
ijtc-1195	5	9	on	on	ADP
ijtc-1195	5	10	financial	financial	ADJ
ijtc-1195	5	11	statement	statement	NOUN
ijtc-1195	5	12	fraudulent	fraudulent	ADJ
ijtc-1195	5	13	.	.	PUNCT
ijtc-1195	6	1	ilomata	ilomata	PROPN
ijtc-1195	6	2	international	international	ADJ
ijtc-1195	6	3	journal	journal	NOUN
ijtc-1195	6	4	of	of	ADP
ijtc-1195	6	5	tax	tax	NOUN
ijtc-1195	6	6	and	and	CCONJ
ijtc-1195	6	7	accounting	accounting	NOUN
ijtc-1195	6	8	,	,	PUNCT
ijtc-1195	6	9	5(2	5(2	NUM
ijtc-1195	6	10	)	)	PUNCT
ijtc-1195	6	11	,	,	PUNCT
ijtc-1195	6	12	535	535	NUM
ijtc-1195	6	13	-	-	SYM
ijtc-1195	6	14	553	553	NUM
ijtc-1195	6	15	.	.	PUNCT
ijtc-1195	7	1	https://doi.org/10.61194/ijtc.v5i2.1195	https://doi.org/10.61194/ijtc.v5i2.1195	ADP
ijtc-1195	7	2	abstract	abstract	NOUN
ijtc-1195	7	3	:	:	PUNCT
ijtc-1195	7	4	the	the	DET
ijtc-1195	7	5	incidence	incidence	NOUN
ijtc-1195	7	6	of	of	ADP
ijtc-1195	7	7	fraud	fraud	NOUN
ijtc-1195	7	8	has	have	AUX
ijtc-1195	7	9	been	be	AUX
ijtc-1195	7	10	increasing	increase	VERB
ijtc-1195	7	11	steadily	steadily	ADV
ijtc-1195	7	12	over	over	ADP
ijtc-1195	7	13	the	the	DET
ijtc-1195	7	14	years	year	NOUN
ijtc-1195	7	15	,	,	PUNCT
ijtc-1195	7	16	with	with	ADP
ijtc-1195	7	17	the	the	DET
ijtc-1195	7	18	most	most	ADV
ijtc-1195	7	19	detrimental	detrimental	ADJ
ijtc-1195	7	20	kind	kind	NOUN
ijtc-1195	7	21	being	be	AUX
ijtc-1195	7	22	financial	financial	ADJ
ijtc-1195	7	23	statement	statement	NOUN
ijtc-1195	7	24	fraud	fraud	NOUN
ijtc-1195	7	25	,	,	PUNCT
ijtc-1195	7	26	leading	lead	VERB
ijtc-1195	7	27	to	to	ADP
ijtc-1195	7	28	significant	significant	ADJ
ijtc-1195	7	29	losses	loss	NOUN
ijtc-1195	7	30	for	for	ADP
ijtc-1195	7	31	both	both	CCONJ
ijtc-1195	7	32	the	the	DET
ijtc-1195	7	33	company	company	NOUN
ijtc-1195	7	34	and	and	CCONJ
ijtc-1195	7	35	the	the	DET
ijtc-1195	7	36	users	user	NOUN
ijtc-1195	7	37	of	of	ADP
ijtc-1195	7	38	financial	financial	ADJ
ijtc-1195	7	39	statements	statement	NOUN
ijtc-1195	7	40	.	.	PUNCT
ijtc-1195	8	1	the	the	DET
ijtc-1195	8	2	results	result	NOUN
ijtc-1195	8	3	of	of	ADP
ijtc-1195	8	4	research	research	NOUN
ijtc-1195	8	5	provide	provide	VERB
ijtc-1195	8	6	information	information	NOUN
ijtc-1195	8	7	about	about	ADP
ijtc-1195	8	8	the	the	DET
ijtc-1195	8	9	possibility	possibility	NOUN
ijtc-1195	8	10	of	of	ADP
ijtc-1195	8	11	corporate	corporate	ADJ
ijtc-1195	8	12	fraud	fraud	NOUN
ijtc-1195	8	13	for	for	ADP
ijtc-1195	8	14	the	the	DET
ijtc-1195	8	15	investors	investor	NOUN
ijtc-1195	8	16	and	and	CCONJ
ijtc-1195	8	17	the	the	DET
ijtc-1195	8	18	stakeholders	stakeholder	NOUN
ijtc-1195	8	19	to	to	PART
ijtc-1195	8	20	take	take	VERB
ijtc-1195	8	21	better	well	ADJ
ijtc-1195	8	22	conclusions	conclusion	NOUN
ijtc-1195	8	23	.	.	PUNCT
ijtc-1195	9	1	two	two	NUM
ijtc-1195	9	2	very	very	ADV
ijtc-1195	9	3	popular	popular	ADJ
ijtc-1195	9	4	concepts	concept	NOUN
ijtc-1195	9	5	for	for	ADP
ijtc-1195	9	6	identifying	identify	VERB
ijtc-1195	9	7	profit	profit	NOUN
ijtc-1195	9	8	manipulation	manipulation	NOUN
ijtc-1195	9	9	in	in	ADP
ijtc-1195	9	10	companies	company	NOUN
ijtc-1195	9	11	and	and	CCONJ
ijtc-1195	9	12	understanding	understand	VERB
ijtc-1195	9	13	the	the	DET
ijtc-1195	9	14	motivations	motivation	NOUN
ijtc-1195	9	15	of	of	ADP
ijtc-1195	9	16	fraud	fraud	NOUN
ijtc-1195	9	17	are	be	AUX
ijtc-1195	9	18	the	the	DET
ijtc-1195	9	19	m	m	NOUN
ijtc-1195	9	20	beneish	beneish	ADJ
ijtc-1195	9	21	model	model	NOUN
ijtc-1195	9	22	and	and	CCONJ
ijtc-1195	9	23	fraud	fraud	NOUN
ijtc-1195	9	24	theory	theory	NOUN
ijtc-1195	9	25	.	.	PUNCT
ijtc-1195	10	1	the	the	DET
ijtc-1195	10	2	population	population	NOUN
ijtc-1195	10	3	used	use	VERB
ijtc-1195	10	4	in	in	ADP
ijtc-1195	10	5	research	research	NOUN
ijtc-1195	10	6	is	be	AUX
ijtc-1195	10	7	128	128	NUM
ijtc-1195	10	8	financial	financial	ADJ
ijtc-1195	10	9	companies	company	NOUN
ijtc-1195	10	10	listed	list	VERB
ijtc-1195	10	11	on	on	ADP
ijtc-1195	10	12	the	the	DET
ijtc-1195	10	13	idx	idx	NOUN
ijtc-1195	10	14	for	for	ADP
ijtc-1195	10	15	the	the	DET
ijtc-1195	10	16	20222023	20222023	NUM
ijtc-1195	10	17	period	period	NOUN
ijtc-1195	10	18	.	.	PUNCT
ijtc-1195	11	1	the	the	DET
ijtc-1195	11	2	method	method	NOUN
ijtc-1195	11	3	used	use	VERB
ijtc-1195	11	4	in	in	ADP
ijtc-1195	11	5	this	this	DET
ijtc-1195	11	6	research	research	NOUN
ijtc-1195	11	7	is	be	AUX
ijtc-1195	11	8	quantitative	quantitative	ADJ
ijtc-1195	11	9	research	research	NOUN
ijtc-1195	11	10	method	method	NOUN
ijtc-1195	11	11	and	and	CCONJ
ijtc-1195	11	12	uses	use	VERB
ijtc-1195	11	13	logistic	logistic	ADJ
ijtc-1195	11	14	regression	regression	NOUN
ijtc-1195	11	15	analysis	analysis	NOUN
ijtc-1195	11	16	in	in	ADP
ijtc-1195	11	17	analyzing	analyze	VERB
ijtc-1195	11	18	data	datum	NOUN
ijtc-1195	11	19	.	.	PUNCT
ijtc-1195	12	1	the	the	DET
ijtc-1195	12	2	results	result	NOUN
ijtc-1195	12	3	showed	show	VERB
ijtc-1195	12	4	that	that	SCONJ
ijtc-1195	12	5	financial	financial	ADJ
ijtc-1195	12	6	targets	target	NOUN
ijtc-1195	12	7	and	and	CCONJ
ijtc-1195	12	8	external	external	ADJ
ijtc-1195	12	9	pressures	pressure	NOUN
ijtc-1195	12	10	,	,	PUNCT
ijtc-1195	12	11	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	12	12	supervision	supervision	NOUN
ijtc-1195	12	13	,	,	PUNCT
ijtc-1195	12	14	ceo	ceo	NOUN
ijtc-1195	12	15	tenure	tenure	NOUN
ijtc-1195	12	16	,	,	PUNCT
ijtc-1195	12	17	arrogance	arrogance	NOUN
ijtc-1195	12	18	and	and	CCONJ
ijtc-1195	12	19	collusion	collusion	NOUN
ijtc-1195	12	20	had	have	VERB
ijtc-1195	12	21	no	no	DET
ijtc-1195	12	22	influence	influence	NOUN
ijtc-1195	12	23	on	on	ADP
ijtc-1195	12	24	financial	financial	ADJ
ijtc-1195	12	25	reporting	reporting	NOUN
ijtc-1195	12	26	fraud	fraud	NOUN
ijtc-1195	12	27	.	.	PUNCT
ijtc-1195	13	1	however	however	ADV
ijtc-1195	13	2	,	,	PUNCT
ijtc-1195	13	3	total	total	ADJ
ijtc-1195	13	4	accrual	accrual	ADJ
ijtc-1195	13	5	ratio	ratio	NOUN
ijtc-1195	13	6	has	have	VERB
ijtc-1195	13	7	an	an	DET
ijtc-1195	13	8	influence	influence	NOUN
ijtc-1195	13	9	on	on	ADP
ijtc-1195	13	10	fraudulent	fraudulent	ADJ
ijtc-1195	13	11	financial	financial	ADJ
ijtc-1195	13	12	statements	statement	NOUN
ijtc-1195	13	13	.	.	PUNCT
ijtc-1195	14	1	keywords	keyword	NOUN
ijtc-1195	14	2	:	:	PUNCT
ijtc-1195	14	3	beneish	beneish	PROPN
ijtc-1195	14	4	m	m	PROPN
ijtc-1195	14	5	-	-	ADJ
ijtc-1195	14	6	score	score	ADJ
ijtc-1195	14	7	financial	financial	ADJ
ijtc-1195	14	8	statement	statement	NOUN
ijtc-1195	14	9	fraud	fraud	NOUN
ijtc-1195	14	10	,	,	PUNCT
ijtc-1195	14	11	hexagon	hexagon	PROPN
ijtc-1195	14	12	fraud	fraud	NOUN
ijtc-1195	14	13	this	this	PRON
ijtc-1195	14	14	is	be	AUX
ijtc-1195	14	15	an	an	DET
ijtc-1195	14	16	open	open	ADJ
ijtc-1195	14	17	access	access	NOUN
ijtc-1195	14	18	article	article	NOUN
ijtc-1195	14	19	under	under	ADP
ijtc-1195	14	20	the	the	DET
ijtc-1195	14	21	cc	cc	NOUN
ijtc-1195	14	22	-	-	PUNCT
ijtc-1195	14	23	by	by	ADP
ijtc-1195	14	24	4.0	4.0	NUM
ijtc-1195	14	25	license	license	NOUN
ijtc-1195	14	26	.	.	PUNCT
ijtc-1195	15	1	introduction	introduction	NOUN
ijtc-1195	15	2	financial	financial	ADJ
ijtc-1195	15	3	reporting	reporting	NOUN
ijtc-1195	15	4	include	include	VERB
ijtc-1195	15	5	data	datum	NOUN
ijtc-1195	15	6	that	that	PRON
ijtc-1195	15	7	provides	provide	VERB
ijtc-1195	15	8	an	an	DET
ijtc-1195	15	9	overview	overview	NOUN
ijtc-1195	15	10	of	of	ADP
ijtc-1195	15	11	a	a	DET
ijtc-1195	15	12	company	company	NOUN
ijtc-1195	15	13	's	's	PART
ijtc-1195	15	14	financial	financial	ADJ
ijtc-1195	15	15	performance	performance	NOUN
ijtc-1195	15	16	and	and	CCONJ
ijtc-1195	15	17	current	current	ADJ
ijtc-1195	15	18	state	state	NOUN
ijtc-1195	15	19	.	.	PUNCT
ijtc-1195	16	1	the	the	DET
ijtc-1195	16	2	data	datum	NOUN
ijtc-1195	16	3	in	in	ADP
ijtc-1195	16	4	financial	financial	ADJ
ijtc-1195	16	5	statements	statement	NOUN
ijtc-1195	16	6	is	be	AUX
ijtc-1195	16	7	presented	present	VERB
ijtc-1195	16	8	and	and	CCONJ
ijtc-1195	16	9	compiled	compile	VERB
ijtc-1195	16	10	based	base	VERB
ijtc-1195	16	11	on	on	ADP
ijtc-1195	16	12	financial	financial	ADJ
ijtc-1195	16	13	accounting	accounting	NOUN
ijtc-1195	16	14	data	datum	NOUN
ijtc-1195	16	15	.	.	PUNCT
ijtc-1195	17	1	although	although	SCONJ
ijtc-1195	17	2	these	these	DET
ijtc-1195	17	3	reports	report	NOUN
ijtc-1195	17	4	are	be	AUX
ijtc-1195	17	5	made	make	VERB
ijtc-1195	17	6	in	in	ADP
ijtc-1195	17	7	accordance	accordance	NOUN
ijtc-1195	17	8	with	with	ADP
ijtc-1195	17	9	strict	strict	ADJ
ijtc-1195	17	10	legal	legal	ADJ
ijtc-1195	17	11	requirements	requirement	NOUN
ijtc-1195	17	12	and	and	CCONJ
ijtc-1195	17	13	strict	strict	ADJ
ijtc-1195	17	14	reporting	reporting	NOUN
ijtc-1195	17	15	standards	standard	NOUN
ijtc-1195	17	16	and	and	CCONJ
ijtc-1195	17	17	are	be	AUX
ijtc-1195	17	18	subject	subject	ADJ
ijtc-1195	17	19	to	to	ADP
ijtc-1195	17	20	external	external	ADJ
ijtc-1195	17	21	audits	audits	NOUN
ijtc-1195	17	22	,	,	PUNCT
ijtc-1195	17	23	there	there	PRON
ijtc-1195	17	24	are	be	VERB
ijtc-1195	17	25	various	various	ADJ
ijtc-1195	17	26	reasons	reason	NOUN
ijtc-1195	17	27	why	why	SCONJ
ijtc-1195	17	28	accounting	accounting	NOUN
ijtc-1195	17	29	data	datum	NOUN
ijtc-1195	17	30	and	and	CCONJ
ijtc-1195	17	31	financial	financial	ADJ
ijtc-1195	17	32	statements	statement	NOUN
ijtc-1195	17	33	can	can	AUX
ijtc-1195	17	34	be	be	AUX
ijtc-1195	17	35	manipulated	manipulate	VERB
ijtc-1195	17	36	and	and	CCONJ
ijtc-1195	17	37	misused	misuse	VERB
ijtc-1195	17	38	to	to	PART
ijtc-1195	17	39	create	create	VERB
ijtc-1195	17	40	the	the	DET
ijtc-1195	17	41	desired	desire	VERB
ijtc-1195	17	42	picture	picture	NOUN
ijtc-1195	17	43	of	of	ADP
ijtc-1195	17	44	the	the	DET
ijtc-1195	17	45	company	company	NOUN
ijtc-1195	17	46	.	.	PUNCT
ijtc-1195	18	1	accounting	accounting	NOUN
ijtc-1195	18	2	fraud	fraud	NOUN
ijtc-1195	18	3	and	and	CCONJ
ijtc-1195	18	4	manipulation	manipulation	NOUN
ijtc-1195	18	5	of	of	ADP
ijtc-1195	18	6	financial	financial	ADJ
ijtc-1195	18	7	statements	statement	NOUN
ijtc-1195	18	8	can	can	AUX
ijtc-1195	18	9	jeopardize	jeopardize	VERB
ijtc-1195	18	10	overall	overall	ADJ
ijtc-1195	18	11	management	management	NOUN
ijtc-1195	18	12	analysis	analysis	NOUN
ijtc-1195	18	13	.	.	PUNCT
ijtc-1195	19	1	(	(	PUNCT
ijtc-1195	19	2	luty	luty	NOUN
ijtc-1195	19	3	,	,	PUNCT
ijtc-1195	19	4	2022	2022	NUM
ijtc-1195	19	5	)	)	PUNCT
ijtc-1195	19	6	fraud	fraud	NOUN
ijtc-1195	19	7	is	be	AUX
ijtc-1195	19	8	a	a	DET
ijtc-1195	19	9	global	global	ADJ
ijtc-1195	19	10	phenomenon	phenomenon	NOUN
ijtc-1195	19	11	(	(	PUNCT
ijtc-1195	19	12	elsayed	elsaye	VERB
ijtc-1195	19	13	,	,	PUNCT
ijtc-1195	19	14	2017	2017	NUM
ijtc-1195	19	15	)	)	PUNCT
ijtc-1195	19	16	.	.	PUNCT
ijtc-1195	20	1	according	accord	VERB
ijtc-1195	20	2	acfe	acfe	NOUN
ijtc-1195	20	3	(	(	PUNCT
ijtc-1195	20	4	2022	2022	NUM
ijtc-1195	20	5	)	)	PUNCT
ijtc-1195	20	6	,	,	PUNCT
ijtc-1195	20	7	fraud	fraud	NOUN
ijtc-1195	20	8	represents	represent	VERB
ijtc-1195	20	9	the	the	DET
ijtc-1195	20	10	most	most	ADV
ijtc-1195	20	11	prevalent	prevalent	ADJ
ijtc-1195	20	12	and	and	CCONJ
ijtc-1195	20	13	costly	costly	ADJ
ijtc-1195	20	14	form	form	NOUN
ijtc-1195	20	15	of	of	ADP
ijtc-1195	20	16	financial	financial	ADJ
ijtc-1195	20	17	crime	crime	NOUN
ijtc-1195	20	18	globally	globally	ADV
ijtc-1195	20	19	.	.	PUNCT
ijtc-1195	21	1	this	this	PRON
ijtc-1195	21	2	is	be	AUX
ijtc-1195	21	3	a	a	DET
ijtc-1195	21	4	truly	truly	ADV
ijtc-1195	21	5	international	international	ADJ
ijtc-1195	21	6	issue	issue	NOUN
ijtc-1195	21	7	and	and	CCONJ
ijtc-1195	21	8	plagues	plague	VERB
ijtc-1195	21	9	organizations	organization	NOUN
ijtc-1195	21	10	in	in	ADP
ijtc-1195	21	11	every	every	DET
ijtc-1195	21	12	region	region	NOUN
ijtc-1195	21	13	and	and	CCONJ
ijtc-1195	21	14	industry	industry	NOUN
ijtc-1195	21	15	.	.	PUNCT
ijtc-1195	22	1	not	not	PART
ijtc-1195	22	2	only	only	ADV
ijtc-1195	22	3	in	in	ADP
ijtc-1195	22	4	companies	company	NOUN
ijtc-1195	22	5	,	,	PUNCT
ijtc-1195	22	6	fraud	fraud	NOUN
ijtc-1195	22	7	has	have	AUX
ijtc-1195	22	8	become	become	VERB
ijtc-1195	22	9	a	a	DET
ijtc-1195	22	10	big	big	ADJ
ijtc-1195	22	11	problem	problem	NOUN
ijtc-1195	22	12	for	for	ADP
ijtc-1195	22	13	the	the	DET
ijtc-1195	22	14	financial	financial	ADJ
ijtc-1195	22	15	industry	industry	NOUN
ijtc-1195	22	16	and	and	CCONJ
ijtc-1195	22	17	the	the	DET
ijtc-1195	22	18	tax	tax	NOUN
ijtc-1195	22	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	22	20	mailto:ramadhantyaisyahputri@gmail.com	mailto:ramadhantyaisyahputri@gmail.com	NOUN
ijtc-1195	23	1	https://doi.org/10.61194/ijtc.v5i2.1195	https://doi.org/10.61194/ijtc.v5i2.1195	ADP
ijtc-1195	23	2	detecting	detect	VERB
ijtc-1195	23	3	the	the	DET
ijtc-1195	23	4	influence	influence	NOUN
ijtc-1195	23	5	of	of	ADP
ijtc-1195	23	6	the	the	DET
ijtc-1195	23	7	hexagon	hexagon	PROPN
ijtc-1195	23	8	fraud	fraud	PROPN
ijtc-1195	23	9	theory	theory	NOUN
ijtc-1195	23	10	in	in	ADP
ijtc-1195	23	11	financial	financial	ADJ
ijtc-1195	23	12	report	report	NOUN
ijtc-1195	23	13	fraud	fraud	NOUN
ijtc-1195	23	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	23	15	and	and	CCONJ
ijtc-1195	23	16	septiani	septiani	ADJ
ijtc-1195	23	17	536	536	NUM
ijtc-1195	23	18	|	|	NOUN
ijtc-1195	23	19	ilomata	ilomata	PROPN
ijtc-1195	23	20	international	international	ADJ
ijtc-1195	23	21	journal	journal	NOUN
ijtc-1195	23	22	of	of	ADP
ijtc-1195	23	23	tax	tax	PROPN
ijtc-1195	23	24	&	&	CCONJ
ijtc-1195	23	25	accounting	account	VERB
ijtc-1195	23	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	23	27	sector	sector	NOUN
ijtc-1195	23	28	.	.	PUNCT
ijtc-1195	24	1	over	over	ADP
ijtc-1195	24	2	the	the	DET
ijtc-1195	24	3	past	past	ADJ
ijtc-1195	24	4	few	few	ADJ
ijtc-1195	24	5	years	year	NOUN
ijtc-1195	24	6	,	,	PUNCT
ijtc-1195	24	7	the	the	DET
ijtc-1195	24	8	financial	financial	ADJ
ijtc-1195	24	9	and	and	CCONJ
ijtc-1195	24	10	fiscal	fiscal	ADJ
ijtc-1195	24	11	sectors	sector	NOUN
ijtc-1195	24	12	have	have	AUX
ijtc-1195	24	13	become	become	VERB
ijtc-1195	24	14	two	two	NUM
ijtc-1195	24	15	important	important	ADJ
ijtc-1195	24	16	forces	force	NOUN
ijtc-1195	24	17	that	that	PRON
ijtc-1195	24	18	play	play	VERB
ijtc-1195	24	19	a	a	DET
ijtc-1195	24	20	crucial	crucial	ADJ
ijtc-1195	24	21	role	role	NOUN
ijtc-1195	24	22	in	in	ADP
ijtc-1195	24	23	the	the	DET
ijtc-1195	24	24	economy	economy	NOUN
ijtc-1195	24	25	and	and	CCONJ
ijtc-1195	24	26	development	development	NOUN
ijtc-1195	24	27	.	.	PUNCT
ijtc-1195	25	1	therefore	therefore	ADV
ijtc-1195	25	2	,	,	PUNCT
ijtc-1195	25	3	the	the	DET
ijtc-1195	25	4	many	many	ADJ
ijtc-1195	25	5	scandals	scandal	NOUN
ijtc-1195	25	6	and	and	CCONJ
ijtc-1195	25	7	crimes	crime	NOUN
ijtc-1195	25	8	that	that	PRON
ijtc-1195	25	9	occur	occur	VERB
ijtc-1195	25	10	in	in	ADP
ijtc-1195	25	11	these	these	DET
ijtc-1195	25	12	two	two	NUM
ijtc-1195	25	13	sectors	sector	NOUN
ijtc-1195	25	14	cause	cause	VERB
ijtc-1195	25	15	concern	concern	NOUN
ijtc-1195	25	16	for	for	ADP
ijtc-1195	25	17	the	the	DET
ijtc-1195	25	18	government	government	NOUN
ijtc-1195	25	19	.	.	PUNCT
ijtc-1195	26	1	the	the	DET
ijtc-1195	26	2	reason	reason	NOUN
ijtc-1195	26	3	is	be	AUX
ijtc-1195	26	4	,	,	PUNCT
ijtc-1195	26	5	many	many	ADJ
ijtc-1195	26	6	cases	case	NOUN
ijtc-1195	26	7	of	of	ADP
ijtc-1195	26	8	fraud	fraud	NOUN
ijtc-1195	26	9	or	or	CCONJ
ijtc-1195	26	10	fraud	fraud	NOUN
ijtc-1195	26	11	in	in	ADP
ijtc-1195	26	12	the	the	DET
ijtc-1195	26	13	country	country	NOUN
ijtc-1195	26	14	throughout	throughout	ADP
ijtc-1195	26	15	2021	2021	NUM
ijtc-1195	26	16	-	-	SYM
ijtc-1195	26	17	2022	2022	NUM
ijtc-1195	26	18	have	have	AUX
ijtc-1195	26	19	occurred	occur	VERB
ijtc-1195	26	20	recently	recently	ADV
ijtc-1195	26	21	.	.	PUNCT
ijtc-1195	27	1	since	since	SCONJ
ijtc-1195	27	2	2021–2022	2021–2022	NOUN
ijtc-1195	27	3	,	,	PUNCT
ijtc-1195	27	4	the	the	DET
ijtc-1195	27	5	financial	financial	ADJ
ijtc-1195	27	6	services	service	NOUN
ijtc-1195	27	7	sector	sector	NOUN
ijtc-1195	27	8	has	have	AUX
ijtc-1195	27	9	faced	face	VERB
ijtc-1195	27	10	losses	loss	NOUN
ijtc-1195	27	11	of	of	ADP
ijtc-1195	27	12	idr	idr	PROPN
ijtc-1195	27	13	123.51	123.51	NUM
ijtc-1195	27	14	trillion	trillion	NUM
ijtc-1195	27	15	due	due	ADP
ijtc-1195	27	16	to	to	ADP
ijtc-1195	27	17	fraud	fraud	NOUN
ijtc-1195	27	18	(	(	PUNCT
ijtc-1195	27	19	source	source	NOUN
ijtc-1195	27	20	:	:	PUNCT
ijtc-1195	27	21	ojk	ojk	NUM
ijtc-1195	27	22	)	)	PUNCT
ijtc-1195	27	23	.	.	PUNCT
ijtc-1195	28	1	in	in	ADP
ijtc-1195	28	2	2022	2022	NUM
ijtc-1195	28	3	,	,	PUNCT
ijtc-1195	28	4	there	there	PRON
ijtc-1195	28	5	were	be	VERB
ijtc-1195	28	6	a	a	DET
ijtc-1195	28	7	total	total	NOUN
ijtc-1195	28	8	of	of	ADP
ijtc-1195	28	9	97	97	NUM
ijtc-1195	28	10	instances	instance	NOUN
ijtc-1195	28	11	of	of	ADP
ijtc-1195	28	12	fraudulent	fraudulent	ADJ
ijtc-1195	28	13	or	or	CCONJ
ijtc-1195	28	14	unlawful	unlawful	ADJ
ijtc-1195	28	15	investments	investment	NOUN
ijtc-1195	28	16	,	,	PUNCT
ijtc-1195	28	17	619	619	NUM
ijtc-1195	28	18	instances	instance	NOUN
ijtc-1195	28	19	of	of	ADP
ijtc-1195	28	20	illicit	illicit	ADJ
ijtc-1195	28	21	online	online	ADJ
ijtc-1195	28	22	loans	loan	NOUN
ijtc-1195	28	23	,	,	PUNCT
ijtc-1195	28	24	and	and	CCONJ
ijtc-1195	28	25	62	62	NUM
ijtc-1195	28	26	instances	instance	NOUN
ijtc-1195	28	27	of	of	ADP
ijtc-1195	28	28	illegal	illegal	ADJ
ijtc-1195	28	29	pawnshops	pawnshop	NOUN
ijtc-1195	28	30	.	.	PUNCT
ijtc-1195	29	1	according	accord	VERB
ijtc-1195	29	2	to	to	ADP
ijtc-1195	29	3	the	the	DET
ijtc-1195	29	4	asia	asia	PROPN
ijtc-1195	29	5	-	-	PUNCT
ijtc-1195	29	6	pacific	pacific	PROPN
ijtc-1195	29	7	occupational	occupational	PROPN
ijtc-1195	29	8	fraud	fraud	PROPN
ijtc-1195	29	9	2022	2022	NUM
ijtc-1195	29	10	:	:	PUNCT
ijtc-1195	29	11	a	a	DET
ijtc-1195	29	12	report	report	NOUN
ijtc-1195	29	13	to	to	ADP
ijtc-1195	29	14	the	the	DET
ijtc-1195	29	15	nations	nation	NOUN
ijtc-1195	29	16	release	release	NOUN
ijtc-1195	29	17	from	from	ADP
ijtc-1195	29	18	the	the	DET
ijtc-1195	29	19	association	association	NOUN
ijtc-1195	29	20	of	of	ADP
ijtc-1195	29	21	certified	certify	VERB
ijtc-1195	29	22	fraud	fraud	NOUN
ijtc-1195	29	23	examiners	examiner	NOUN
ijtc-1195	29	24	(	(	PUNCT
ijtc-1195	29	25	acfe	acfe	NOUN
ijtc-1195	29	26	)	)	PUNCT
ijtc-1195	29	27	,	,	PUNCT
ijtc-1195	29	28	in	in	ADP
ijtc-1195	29	29	2022	2022	NUM
ijtc-1195	29	30	,	,	PUNCT
ijtc-1195	29	31	indonesia	indonesia	PROPN
ijtc-1195	29	32	was	be	AUX
ijtc-1195	29	33	rated	rate	VERB
ijtc-1195	29	34	fourth	fourth	ADV
ijtc-1195	29	35	among	among	ADP
ijtc-1195	29	36	countries	country	NOUN
ijtc-1195	29	37	with	with	ADP
ijtc-1195	29	38	the	the	DET
ijtc-1195	29	39	highest	high	ADJ
ijtc-1195	29	40	number	number	NOUN
ijtc-1195	29	41	of	of	ADP
ijtc-1195	29	42	fraud	fraud	NOUN
ijtc-1195	29	43	cases	case	NOUN
ijtc-1195	29	44	,	,	PUNCT
ijtc-1195	29	45	totaling	total	VERB
ijtc-1195	29	46	23	23	NUM
ijtc-1195	29	47	instances	instance	NOUN
ijtc-1195	29	48	.	.	PUNCT
ijtc-1195	30	1	in	in	ADP
ijtc-1195	30	2	indonesia	indonesia	PROPN
ijtc-1195	30	3	,	,	PUNCT
ijtc-1195	30	4	the	the	DET
ijtc-1195	30	5	prevalent	prevalent	ADJ
ijtc-1195	30	6	fraudulent	fraudulent	ADJ
ijtc-1195	30	7	activities	activity	NOUN
ijtc-1195	30	8	are	be	AUX
ijtc-1195	30	9	corruption	corruption	NOUN
ijtc-1195	30	10	,	,	PUNCT
ijtc-1195	30	11	accounting	account	VERB
ijtc-1195	30	12	for	for	ADP
ijtc-1195	30	13	64	64	NUM
ijtc-1195	30	14	%	%	NOUN
ijtc-1195	30	15	of	of	ADP
ijtc-1195	30	16	cases	case	NOUN
ijtc-1195	30	17	,	,	PUNCT
ijtc-1195	30	18	followed	follow	VERB
ijtc-1195	30	19	by	by	ADP
ijtc-1195	30	20	the	the	DET
ijtc-1195	30	21	misappropriation	misappropriation	NOUN
ijtc-1195	30	22	of	of	ADP
ijtc-1195	30	23	state	state	NOUN
ijtc-1195	30	24	and	and	CCONJ
ijtc-1195	30	25	corporate	corporate	ADJ
ijtc-1195	30	26	assets	asset	NOUN
ijtc-1195	30	27	,	,	PUNCT
ijtc-1195	30	28	accounting	account	VERB
ijtc-1195	30	29	for	for	ADP
ijtc-1195	30	30	28.9	28.9	NUM
ijtc-1195	30	31	%	%	NOUN
ijtc-1195	30	32	of	of	ADP
ijtc-1195	30	33	cases	case	NOUN
ijtc-1195	30	34	,	,	PUNCT
ijtc-1195	30	35	and	and	CCONJ
ijtc-1195	30	36	financial	financial	ADJ
ijtc-1195	30	37	statement	statement	NOUN
ijtc-1195	30	38	fraud	fraud	NOUN
ijtc-1195	30	39	,	,	PUNCT
ijtc-1195	30	40	accounting	account	VERB
ijtc-1195	30	41	for	for	ADP
ijtc-1195	30	42	6.7	6.7	NUM
ijtc-1195	30	43	%	%	NOUN
ijtc-1195	30	44	of	of	ADP
ijtc-1195	30	45	cases	case	NOUN
ijtc-1195	30	46	.	.	PUNCT
ijtc-1195	31	1	large	large	ADJ
ijtc-1195	31	2	-	-	PUNCT
ijtc-1195	31	3	scale	scale	NOUN
ijtc-1195	31	4	fraud	fraud	NOUN
ijtc-1195	31	5	occurred	occur	VERB
ijtc-1195	31	6	to	to	ADP
ijtc-1195	31	7	pt	pt	VERB
ijtc-1195	31	8	asabri	asabri	NOUN
ijtc-1195	31	9	with	with	ADP
ijtc-1195	31	10	state	state	NOUN
ijtc-1195	31	11	losses	loss	NOUN
ijtc-1195	31	12	according	accord	VERB
ijtc-1195	31	13	to	to	ADP
ijtc-1195	31	14	bpk	bpk	NOUN
ijtc-1195	31	15	(	(	PUNCT
ijtc-1195	31	16	financial	financial	ADJ
ijtc-1195	31	17	audit	audit	NOUN
ijtc-1195	31	18	agency	agency	NOUN
ijtc-1195	31	19	)	)	PUNCT
ijtc-1195	31	20	amounting	amount	VERB
ijtc-1195	31	21	to	to	ADP
ijtc-1195	31	22	rp	rp	NOUN
ijtc-1195	31	23	22.78	22.78	NUM
ijtc-1195	31	24	trillion	trillion	NUM
ijtc-1195	31	25	,	,	PUNCT
ijtc-1195	31	26	pt	pt	X
ijtc-1195	31	27	jiwasraya	jiwasraya	NOUN
ijtc-1195	31	28	rp	rp	NOUN
ijtc-1195	31	29	16.81	16.81	NUM
ijtc-1195	31	30	trillion	trillion	NUM
ijtc-1195	31	31	and	and	CCONJ
ijtc-1195	31	32	the	the	DET
ijtc-1195	31	33	latest	late	ADJ
ijtc-1195	31	34	fraud	fraud	NOUN
ijtc-1195	31	35	at	at	ADP
ijtc-1195	31	36	pt	pt	PROPN
ijtc-1195	31	37	indosurya	indosurya	PROPN
ijtc-1195	31	38	inti	inti	PROPN
ijtc-1195	31	39	finance	finance	PROPN
ijtc-1195	31	40	,	,	PUNCT
ijtc-1195	31	41	which	which	PRON
ijtc-1195	31	42	according	accord	VERB
ijtc-1195	31	43	to	to	ADP
ijtc-1195	31	44	financial	financial	ADJ
ijtc-1195	31	45	transaction	transaction	NOUN
ijtc-1195	31	46	reporting	reporting	NOUN
ijtc-1195	31	47	and	and	CCONJ
ijtc-1195	31	48	analysis	analysis	NOUN
ijtc-1195	31	49	center	center	NOUN
ijtc-1195	31	50	(	(	PUNCT
ijtc-1195	31	51	ppatk	ppatk	NOUN
ijtc-1195	31	52	)	)	PUNCT
ijtc-1195	31	53	causing	cause	VERB
ijtc-1195	31	54	customer	customer	NOUN
ijtc-1195	31	55	losses	loss	NOUN
ijtc-1195	31	56	of	of	ADP
ijtc-1195	31	57	rp	rp	NOUN
ijtc-1195	31	58	106	106	NUM
ijtc-1195	31	59	trillion	trillion	NUM
ijtc-1195	31	60	.	.	PUNCT
ijtc-1195	32	1	after	after	ADP
ijtc-1195	32	2	the	the	DET
ijtc-1195	32	3	reform	reform	NOUN
ijtc-1195	32	4	,	,	PUNCT
ijtc-1195	32	5	after	after	ADP
ijtc-1195	32	6	the	the	DET
ijtc-1195	32	7	century	century	NOUN
ijtc-1195	32	8	bank	bank	NOUN
ijtc-1195	32	9	scandal	scandal	NOUN
ijtc-1195	32	10	,	,	PUNCT
ijtc-1195	32	11	this	this	PRON
ijtc-1195	32	12	is	be	AUX
ijtc-1195	32	13	the	the	DET
ijtc-1195	32	14	most	most	ADV
ijtc-1195	32	15	astonishing	astonishing	ADJ
ijtc-1195	32	16	fraud	fraud	NOUN
ijtc-1195	32	17	in	in	ADP
ijtc-1195	32	18	the	the	DET
ijtc-1195	32	19	financial	financial	ADJ
ijtc-1195	32	20	services	service	NOUN
ijtc-1195	32	21	sector	sector	NOUN
ijtc-1195	32	22	.	.	PUNCT
ijtc-1195	33	1	the	the	DET
ijtc-1195	33	2	century	century	NOUN
ijtc-1195	33	3	scandal	scandal	NOUN
ijtc-1195	33	4	was	be	AUX
ijtc-1195	33	5	treated	treat	VERB
ijtc-1195	33	6	with	with	ADP
ijtc-1195	33	7	a	a	DET
ijtc-1195	33	8	bailout	bailout	NOUN
ijtc-1195	33	9	of	of	ADP
ijtc-1195	33	10	rp	rp	NOUN
ijtc-1195	33	11	6.7	6.7	NUM
ijtc-1195	33	12	trillion	trillion	NUM
ijtc-1195	33	13	,	,	PUNCT
ijtc-1195	33	14	while	while	SCONJ
ijtc-1195	33	15	jiwasraya	jiwasraya	PROPN
ijtc-1195	33	16	was	be	AUX
ijtc-1195	33	17	cured	cure	VERB
ijtc-1195	33	18	with	with	ADP
ijtc-1195	33	19	a	a	DET
ijtc-1195	33	20	bailout	bailout	NOUN
ijtc-1195	33	21	of	of	ADP
ijtc-1195	33	22	rp	rp	NOUN
ijtc-1195	33	23	22	22	NUM
ijtc-1195	33	24	trillion	trillion	NUM
ijtc-1195	33	25	from	from	ADP
ijtc-1195	33	26	apbn	apbn	ADJ
ijtc-1195	33	27	(	(	PUNCT
ijtc-1195	33	28	state	state	NOUN
ijtc-1195	33	29	revenue	revenue	NOUN
ijtc-1195	33	30	and	and	CCONJ
ijtc-1195	33	31	expenditure	expenditure	NOUN
ijtc-1195	33	32	budget	budget	NOUN
ijtc-1195	33	33	)	)	PUNCT
ijtc-1195	33	34	.	.	PUNCT
ijtc-1195	34	1	from	from	ADP
ijtc-1195	34	2	the	the	DET
ijtc-1195	34	3	various	various	ADJ
ijtc-1195	34	4	scandals	scandal	NOUN
ijtc-1195	34	5	experienced	experience	VERB
ijtc-1195	34	6	by	by	ADP
ijtc-1195	34	7	the	the	DET
ijtc-1195	34	8	country	country	NOUN
ijtc-1195	34	9	,	,	PUNCT
ijtc-1195	34	10	it	it	PRON
ijtc-1195	34	11	will	will	AUX
ijtc-1195	34	12	have	have	VERB
ijtc-1195	34	13	an	an	DET
ijtc-1195	34	14	impact	impact	NOUN
ijtc-1195	34	15	on	on	ADP
ijtc-1195	34	16	the	the	DET
ijtc-1195	34	17	people	people	NOUN
ijtc-1195	34	18	where	where	SCONJ
ijtc-1195	34	19	the	the	DET
ijtc-1195	34	20	budget	budget	NOUN
ijtc-1195	34	21	that	that	PRON
ijtc-1195	34	22	should	should	AUX
ijtc-1195	34	23	be	be	AUX
ijtc-1195	34	24	used	use	VERB
ijtc-1195	34	25	for	for	ADP
ijtc-1195	34	26	the	the	DET
ijtc-1195	34	27	welfare	welfare	NOUN
ijtc-1195	34	28	of	of	ADP
ijtc-1195	34	29	the	the	DET
ijtc-1195	34	30	people	people	NOUN
ijtc-1195	34	31	,	,	PUNCT
ijtc-1195	34	32	is	be	AUX
ijtc-1195	34	33	instead	instead	ADV
ijtc-1195	34	34	used	use	VERB
ijtc-1195	34	35	to	to	PART
ijtc-1195	34	36	save	save	VERB
ijtc-1195	34	37	financial	financial	ADJ
ijtc-1195	34	38	institutions	institution	NOUN
ijtc-1195	34	39	that	that	PRON
ijtc-1195	34	40	are	be	AUX
ijtc-1195	34	41	hit	hit	VERB
ijtc-1195	34	42	by	by	ADP
ijtc-1195	34	43	fraud	fraud	NOUN
ijtc-1195	34	44	.	.	PUNCT
ijtc-1195	35	1	with	with	ADP
ijtc-1195	35	2	the	the	DET
ijtc-1195	35	3	rampant	rampant	ADJ
ijtc-1195	35	4	news	news	NOUN
ijtc-1195	35	5	of	of	ADP
ijtc-1195	35	6	fraud	fraud	NOUN
ijtc-1195	35	7	that	that	PRON
ijtc-1195	35	8	has	have	AUX
ijtc-1195	35	9	befallen	befall	VERB
ijtc-1195	35	10	the	the	DET
ijtc-1195	35	11	financial	financial	ADJ
ijtc-1195	35	12	industry	industry	NOUN
ijtc-1195	35	13	that	that	PRON
ijtc-1195	35	14	has	have	AUX
ijtc-1195	35	15	occurred	occur	VERB
ijtc-1195	35	16	,	,	PUNCT
ijtc-1195	35	17	this	this	DET
ijtc-1195	35	18	sereach	sereach	NOUN
ijtc-1195	35	19	aimed	aim	VERB
ijtc-1195	35	20	to	to	PART
ijtc-1195	35	21	detect	detect	VERB
ijtc-1195	35	22	fraudulent	fraudulent	ADJ
ijtc-1195	35	23	acts	act	NOUN
ijtc-1195	35	24	in	in	ADP
ijtc-1195	35	25	financial	financial	ADJ
ijtc-1195	35	26	sector	sector	NOUN
ijtc-1195	35	27	companies	company	NOUN
ijtc-1195	35	28	listed	list	VERB
ijtc-1195	35	29	on	on	ADP
ijtc-1195	35	30	the	the	DET
ijtc-1195	35	31	idx	idx	NOUN
ijtc-1195	35	32	in	in	ADP
ijtc-1195	35	33	20202023	20202023	NUM
ijtc-1195	35	34	by	by	ADP
ijtc-1195	35	35	using	use	VERB
ijtc-1195	35	36	the	the	DET
ijtc-1195	35	37	perspective	perspective	NOUN
ijtc-1195	35	38	of	of	ADP
ijtc-1195	35	39	the	the	DET
ijtc-1195	35	40	latest	late	ADJ
ijtc-1195	35	41	fraud	fraud	NOUN
ijtc-1195	35	42	hexagon	hexagon	PROPN
ijtc-1195	35	43	theory	theory	NOUN
ijtc-1195	35	44	to	to	PART
ijtc-1195	35	45	detect	detect	VERB
ijtc-1195	35	46	these	these	DET
ijtc-1195	35	47	fraudulent	fraudulent	ADJ
ijtc-1195	35	48	acts	act	NOUN
ijtc-1195	35	49	.	.	PUNCT
ijtc-1195	36	1	agency	agency	NOUN
ijtc-1195	36	2	theory	theory	NOUN
ijtc-1195	36	3	an	an	DET
ijtc-1195	36	4	agency	agency	NOUN
ijtc-1195	36	5	theory	theory	NOUN
ijtc-1195	36	6	developed	develop	VERB
ijtc-1195	36	7	by	by	ADP
ijtc-1195	36	8	(	(	PUNCT
ijtc-1195	36	9	jensen	jensen	PROPN
ijtc-1195	36	10	and	and	CCONJ
ijtc-1195	36	11	meckling	meckle	VERB
ijtc-1195	36	12	1976	1976	NUM
ijtc-1195	36	13	)	)	PUNCT
ijtc-1195	36	14	,	,	PUNCT
ijtc-1195	36	15	it	it	PRON
ijtc-1195	36	16	describes	describe	VERB
ijtc-1195	36	17	a	a	DET
ijtc-1195	36	18	contextual	contextual	ADJ
ijtc-1195	36	19	connection	connection	NOUN
ijtc-1195	36	20	between	between	ADP
ijtc-1195	36	21	principal	principal	NOUN
ijtc-1195	36	22	and	and	CCONJ
ijtc-1195	36	23	agent	agent	NOUN
ijtc-1195	36	24	,	,	PUNCT
ijtc-1195	36	25	i.e.	i.e.	X
ijtc-1195	36	26	a	a	DET
ijtc-1195	36	27	relationship	relationship	NOUN
ijtc-1195	36	28	involving	involve	VERB
ijtc-1195	36	29	two	two	NUM
ijtc-1195	36	30	or	or	CCONJ
ijtc-1195	36	31	more	more	ADJ
ijtc-1195	36	32	persons	person	NOUN
ijtc-1195	36	33	,	,	PUNCT
ijtc-1195	36	34	groups	group	NOUN
ijtc-1195	36	35	or	or	CCONJ
ijtc-1195	36	36	organisations	organisation	NOUN
ijtc-1195	36	37	.	.	PUNCT
ijtc-1195	37	1	the	the	DET
ijtc-1195	37	2	principal	principal	NOUN
ijtc-1195	37	3	is	be	AUX
ijtc-1195	37	4	the	the	DET
ijtc-1195	37	5	party	party	NOUN
ijtc-1195	37	6	that	that	PRON
ijtc-1195	37	7	has	have	VERB
ijtc-1195	37	8	the	the	DET
ijtc-1195	37	9	right	right	NOUN
ijtc-1195	37	10	to	to	PART
ijtc-1195	37	11	make	make	VERB
ijtc-1195	37	12	decisions	decision	NOUN
ijtc-1195	37	13	for	for	ADP
ijtc-1195	37	14	the	the	DET
ijtc-1195	37	15	future	future	ADJ
ijtc-1195	37	16	interests	interest	NOUN
ijtc-1195	37	17	of	of	ADP
ijtc-1195	37	18	the	the	DET
ijtc-1195	37	19	company	company	NOUN
ijtc-1195	37	20	and	and	CCONJ
ijtc-1195	37	21	to	to	PART
ijtc-1195	37	22	provide	provide	VERB
ijtc-1195	37	23	responsibility	responsibility	NOUN
ijtc-1195	37	24	to	to	ADP
ijtc-1195	37	25	another	another	DET
ijtc-1195	37	26	party	party	NOUN
ijtc-1195	37	27	(	(	PUNCT
ijtc-1195	37	28	agent	agent	NOUN
ijtc-1195	37	29	)	)	PUNCT
ijtc-1195	37	30	.	.	PUNCT
ijtc-1195	38	1	according	accord	VERB
ijtc-1195	38	2	to	to	ADP
ijtc-1195	38	3	eisenhardt	eisenhardt	PROPN
ijtc-1195	38	4	(	(	PUNCT
ijtc-1195	38	5	1989	1989	NUM
ijtc-1195	38	6	)	)	PUNCT
ijtc-1195	38	7	,	,	PUNCT
ijtc-1195	38	8	there	there	PRON
ijtc-1195	38	9	are	be	VERB
ijtc-1195	38	10	two	two	NUM
ijtc-1195	38	11	perspectives	perspective	NOUN
ijtc-1195	38	12	on	on	ADP
ijtc-1195	38	13	the	the	DET
ijtc-1195	38	14	theory	theory	NOUN
ijtc-1195	38	15	of	of	ADP
ijtc-1195	38	16	agency	agency	NOUN
ijtc-1195	38	17	:	:	PUNCT
ijtc-1195	38	18	the	the	DET
ijtc-1195	38	19	principal	principal	ADJ
ijtc-1195	38	20	-	-	PUNCT
ijtc-1195	38	21	agent	agent	NOUN
ijtc-1195	38	22	theory	theory	NOUN
ijtc-1195	38	23	of	of	ADP
ijtc-1195	38	24	agency	agency	PROPN
ijtc-1195	38	25	and	and	CCONJ
ijtc-1195	38	26	the	the	DET
ijtc-1195	38	27	positivist	positivist	PROPN
ijtc-1195	38	28	theory	theory	NOUN
ijtc-1195	38	29	of	of	ADP
ijtc-1195	38	30	agency	agency	NOUN
ijtc-1195	38	31	.	.	PUNCT
ijtc-1195	39	1	according	accord	VERB
ijtc-1195	39	2	to	to	ADP
ijtc-1195	39	3	the	the	DET
ijtc-1195	39	4	research	research	NOUN
ijtc-1195	39	5	conducted	conduct	VERB
ijtc-1195	39	6	by	by	ADP
ijtc-1195	39	7	the	the	DET
ijtc-1195	39	8	principal	principal	ADJ
ijtc-1195	39	9	agents	agent	NOUN
ijtc-1195	39	10	,	,	PUNCT
ijtc-1195	39	11	there	there	PRON
ijtc-1195	39	12	are	be	VERB
ijtc-1195	39	13	two	two	NUM
ijtc-1195	39	14	possible	possible	ADJ
ijtc-1195	39	15	problems	problem	NOUN
ijtc-1195	39	16	associated	associate	VERB
ijtc-1195	39	17	with	with	ADP
ijtc-1195	39	18	the	the	DET
ijtc-1195	39	19	agency	agency	NOUN
ijtc-1195	39	20	:	:	PUNCT
ijtc-1195	39	21	the	the	DET
ijtc-1195	39	22	sharing	sharing	NOUN
ijtc-1195	39	23	of	of	ADP
ijtc-1195	39	24	the	the	DET
ijtc-1195	39	25	risk	risk	NOUN
ijtc-1195	39	26	and	and	CCONJ
ijtc-1195	39	27	the	the	DET
ijtc-1195	39	28	monitoring	monitoring	NOUN
ijtc-1195	39	29	of	of	ADP
ijtc-1195	39	30	the	the	DET
ijtc-1195	39	31	agent	agent	NOUN
ijtc-1195	39	32	.	.	PUNCT
ijtc-1195	40	1	these	these	DET
ijtc-1195	40	2	two	two	NUM
ijtc-1195	40	3	problems	problem	NOUN
ijtc-1195	40	4	are	be	AUX
ijtc-1195	40	5	intertwined	intertwine	VERB
ijtc-1195	40	6	because	because	SCONJ
ijtc-1195	40	7	differences	difference	NOUN
ijtc-1195	40	8	in	in	ADP
ijtc-1195	40	9	risk	risk	NOUN
ijtc-1195	40	10	sharing	sharing	NOUN
ijtc-1195	40	11	lead	lead	NOUN
ijtc-1195	40	12	to	to	ADP
ijtc-1195	40	13	information	information	NOUN
ijtc-1195	40	14	asymmetry	asymmetry	NOUN
ijtc-1195	40	15	,	,	PUNCT
ijtc-1195	40	16	which	which	PRON
ijtc-1195	40	17	in	in	ADP
ijtc-1195	40	18	turn	turn	NOUN
ijtc-1195	40	19	makes	make	VERB
ijtc-1195	40	20	it	it	PRON
ijtc-1195	40	21	more	more	ADV
ijtc-1195	40	22	difficult	difficult	ADJ
ijtc-1195	40	23	for	for	SCONJ
ijtc-1195	40	24	principals	principal	NOUN
ijtc-1195	40	25	to	to	PART
ijtc-1195	40	26	observe	observe	VERB
ijtc-1195	40	27	agent	agent	NOUN
ijtc-1195	40	28	behavior	behavior	NOUN
ijtc-1195	40	29	.	.	PUNCT
ijtc-1195	41	1	an	an	DET
ijtc-1195	41	2	ideal	ideal	ADJ
ijtc-1195	41	3	agreement	agreement	NOUN
ijtc-1195	41	4	between	between	ADP
ijtc-1195	41	5	principal	principal	NOUN
ijtc-1195	41	6	and	and	CCONJ
ijtc-1195	41	7	agent	agent	NOUN
ijtc-1195	41	8	is	be	AUX
ijtc-1195	41	9	difficult	difficult	ADJ
ijtc-1195	41	10	to	to	PART
ijtc-1195	41	11	achieve	achieve	VERB
ijtc-1195	41	12	due	due	ADJ
ijtc-1195	41	13	to	to	ADP
ijtc-1195	41	14	changes	change	NOUN
ijtc-1195	41	15	in	in	ADP
ijtc-1195	41	16	the	the	DET
ijtc-1195	41	17	perceived	perceive	VERB
ijtc-1195	41	18	and	and	CCONJ
ijtc-1195	41	19	actual	actual	ADJ
ijtc-1195	41	20	sharing	sharing	NOUN
ijtc-1195	41	21	of	of	ADP
ijtc-1195	41	22	risk	risk	NOUN
ijtc-1195	41	23	.	.	PUNCT
ijtc-1195	42	1	positivist	positivist	ADJ
ijtc-1195	42	2	agency	agency	PROPN
ijtc-1195	42	3	theory	theory	NOUN
ijtc-1195	42	4	centers	center	VERB
ijtc-1195	42	5	on	on	ADP
ijtc-1195	42	6	critical	critical	ADJ
ijtc-1195	42	7	governance	governance	NOUN
ijtc-1195	42	8	mechanisms	mechanism	NOUN
ijtc-1195	42	9	that	that	PRON
ijtc-1195	42	10	limit	limit	VERB
ijtc-1195	42	11	self	self	NOUN
ijtc-1195	42	12	-	-	PUNCT
ijtc-1195	42	13	serving	serve	VERB
ijtc-1195	42	14	behavior.(bendickson	behavior.(bendickson	X
ijtc-1195	42	15	dkk	dkk	PROPN
ijtc-1195	42	16	.	.	PROPN
ijtc-1195	42	17	2016	2016	NUM
ijtc-1195	42	18	)	)	PUNCT
ijtc-1195	42	19	.	.	PUNCT
ijtc-1195	43	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	43	2	detecting	detect	VERB
ijtc-1195	43	3	the	the	DET
ijtc-1195	43	4	influence	influence	NOUN
ijtc-1195	43	5	of	of	ADP
ijtc-1195	43	6	the	the	DET
ijtc-1195	43	7	hexagon	hexagon	PROPN
ijtc-1195	43	8	fraud	fraud	PROPN
ijtc-1195	43	9	theory	theory	NOUN
ijtc-1195	43	10	in	in	ADP
ijtc-1195	43	11	financial	financial	ADJ
ijtc-1195	43	12	report	report	NOUN
ijtc-1195	43	13	fraud	fraud	NOUN
ijtc-1195	43	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	43	15	and	and	CCONJ
ijtc-1195	43	16	septiani	septiani	ADJ
ijtc-1195	43	17	537	537	NUM
ijtc-1195	43	18	|	|	ADV
ijtc-1195	43	19	ilomata	ilomata	PROPN
ijtc-1195	43	20	international	international	ADJ
ijtc-1195	43	21	journal	journal	NOUN
ijtc-1195	43	22	of	of	ADP
ijtc-1195	43	23	tax	tax	PROPN
ijtc-1195	43	24	&	&	CCONJ
ijtc-1195	43	25	accounting	account	VERB
ijtc-1195	43	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	43	27	financial	financial	ADJ
ijtc-1195	43	28	statement	statement	NOUN
ijtc-1195	43	29	fraud	fraud	VERB
ijtc-1195	43	30	the	the	DET
ijtc-1195	43	31	definition	definition	NOUN
ijtc-1195	43	32	of	of	ADP
ijtc-1195	43	33	accounting	accounting	NOUN
ijtc-1195	43	34	fraud	fraud	NOUN
ijtc-1195	43	35	according	accord	VERB
ijtc-1195	43	36	to	to	ADP
ijtc-1195	43	37	international	international	ADJ
ijtc-1195	43	38	auditing	auditing	NOUN
ijtc-1195	43	39	standard	standard	NOUN
ijtc-1195	43	40	no	no	NOUN
ijtc-1195	43	41	.	.	NOUN
ijtc-1195	43	42	240	240	NUM
ijtc-1195	43	43	is	be	AUX
ijtc-1195	43	44	“	"	PUNCT
ijtc-1195	43	45	deliberate	deliberate	ADJ
ijtc-1195	43	46	actions	action	NOUN
ijtc-1195	43	47	taken	take	VERB
ijtc-1195	43	48	by	by	ADP
ijtc-1195	43	49	one	one	NUM
ijtc-1195	43	50	or	or	CCONJ
ijtc-1195	43	51	more	more	ADJ
ijtc-1195	43	52	persons	person	NOUN
ijtc-1195	43	53	in	in	ADP
ijtc-1195	43	54	the	the	DET
ijtc-1195	43	55	management	management	NOUN
ijtc-1195	43	56	team	team	NOUN
ijtc-1195	43	57	by	by	ADP
ijtc-1195	43	58	publishing	publish	VERB
ijtc-1195	43	59	misleading	mislead	VERB
ijtc-1195	43	60	financial	financial	ADJ
ijtc-1195	43	61	reports	report	NOUN
ijtc-1195	43	62	to	to	PART
ijtc-1195	43	63	avoid	avoid	VERB
ijtc-1195	43	64	negative	negative	ADJ
ijtc-1195	43	65	opinions	opinion	NOUN
ijtc-1195	43	66	on	on	ADP
ijtc-1195	43	67	the	the	DET
ijtc-1195	43	68	stability	stability	NOUN
ijtc-1195	43	69	and	and	CCONJ
ijtc-1195	43	70	financial	financial	ADJ
ijtc-1195	43	71	performance	performance	NOUN
ijtc-1195	43	72	of	of	ADP
ijtc-1195	43	73	a	a	DET
ijtc-1195	43	74	company	company	NOUN
ijtc-1195	43	75	,	,	PUNCT
ijtc-1195	43	76	where	where	SCONJ
ijtc-1195	43	77	those	those	PRON
ijtc-1195	43	78	responsible	responsible	ADJ
ijtc-1195	43	79	for	for	ADP
ijtc-1195	43	80	the	the	DET
ijtc-1195	43	81	governance	governance	NOUN
ijtc-1195	43	82	of	of	ADP
ijtc-1195	43	83	the	the	DET
ijtc-1195	43	84	entity	entity	NOUN
ijtc-1195	43	85	,	,	PUNCT
ijtc-1195	43	86	employees	employee	NOUN
ijtc-1195	43	87	,	,	PUNCT
ijtc-1195	43	88	or	or	CCONJ
ijtc-1195	43	89	third	third	ADJ
ijtc-1195	43	90	parties	party	NOUN
ijtc-1195	43	91	,	,	PUNCT
ijtc-1195	43	92	involve	involve	VERB
ijtc-1195	43	93	the	the	DET
ijtc-1195	43	94	use	use	NOUN
ijtc-1195	43	95	of	of	ADP
ijtc-1195	43	96	fraud	fraud	NOUN
ijtc-1195	43	97	to	to	PART
ijtc-1195	43	98	obtain	obtain	VERB
ijtc-1195	43	99	unfair	unfair	ADJ
ijtc-1195	43	100	advantages	advantage	NOUN
ijtc-1195	43	101	or	or	CCONJ
ijtc-1195	43	102	illegal	illegal	ADJ
ijtc-1195	43	103	advantages	advantage	NOUN
ijtc-1195	43	104	”	"	PUNCT
ijtc-1195	43	105	.	.	PUNCT
ijtc-1195	44	1	the	the	DET
ijtc-1195	44	2	financial	financial	PROPN
ijtc-1195	44	3	services	service	NOUN
ijtc-1195	44	4	authority	authority	NOUN
ijtc-1195	44	5	(	(	PUNCT
ijtc-1195	44	6	ojk	ojk	NOUN
ijtc-1195	44	7	)	)	PUNCT
ijtc-1195	44	8	,	,	PUNCT
ijtc-1195	44	9	which	which	PRON
ijtc-1195	44	10	supervises	supervise	VERB
ijtc-1195	44	11	indonesia	indonesia	PROPN
ijtc-1195	44	12	's	's	PART
ijtc-1195	44	13	public	public	ADJ
ijtc-1195	44	14	enterprises	enterprise	NOUN
ijtc-1195	44	15	,	,	PUNCT
ijtc-1195	44	16	may	may	AUX
ijtc-1195	44	17	suffer	suffer	VERB
ijtc-1195	44	18	losses	loss	NOUN
ijtc-1195	44	19	from	from	ADP
ijtc-1195	44	20	financial	financial	ADJ
ijtc-1195	44	21	statement	statement	NOUN
ijtc-1195	44	22	fraud	fraud	NOUN
ijtc-1195	44	23	,	,	PUNCT
ijtc-1195	44	24	which	which	PRON
ijtc-1195	44	25	could	could	AUX
ijtc-1195	44	26	also	also	ADV
ijtc-1195	44	27	undermine	undermine	VERB
ijtc-1195	44	28	public	public	ADJ
ijtc-1195	44	29	confidence	confidence	NOUN
ijtc-1195	44	30	in	in	ADP
ijtc-1195	44	31	the	the	DET
ijtc-1195	44	32	agency	agency	NOUN
ijtc-1195	44	33	.	.	PUNCT
ijtc-1195	45	1	consequently	consequently	ADV
ijtc-1195	45	2	,	,	PUNCT
ijtc-1195	45	3	preventive	preventive	ADJ
ijtc-1195	45	4	measures	measure	NOUN
ijtc-1195	45	5	are	be	AUX
ijtc-1195	45	6	needed	need	VERB
ijtc-1195	45	7	to	to	PART
ijtc-1195	45	8	address	address	VERB
ijtc-1195	45	9	fraud	fraud	NOUN
ijtc-1195	45	10	issues	issue	NOUN
ijtc-1195	45	11	.	.	PUNCT
ijtc-1195	46	1	the	the	DET
ijtc-1195	46	2	measures	measure	NOUN
ijtc-1195	46	3	include	include	VERB
ijtc-1195	46	4	the	the	DET
ijtc-1195	46	5	use	use	NOUN
ijtc-1195	46	6	of	of	ADP
ijtc-1195	46	7	an	an	DET
ijtc-1195	46	8	innovative	innovative	ADJ
ijtc-1195	46	9	model	model	NOUN
ijtc-1195	46	10	called	call	VERB
ijtc-1195	46	11	s.c.c.o.r.e	s.c.c.o.r.e	NOUN
ijtc-1195	46	12	.	.	PROPN
ijtc-1195	46	13	,	,	PUNCT
ijtc-1195	46	14	which	which	PRON
ijtc-1195	46	15	is	be	AUX
ijtc-1195	46	16	an	an	DET
ijtc-1195	46	17	acronym	acronym	NOUN
ijtc-1195	46	18	that	that	PRON
ijtc-1195	46	19	stands	stand	VERB
ijtc-1195	46	20	for	for	ADP
ijtc-1195	46	21	stimulus	stimulus	NOUN
ijtc-1195	46	22	,	,	PUNCT
ijtc-1195	46	23	capability	capability	NOUN
ijtc-1195	46	24	,	,	PUNCT
ijtc-1195	46	25	collusion	collusion	NOUN
ijtc-1195	46	26	,	,	PUNCT
ijtc-1195	46	27	opportunity	opportunity	NOUN
ijtc-1195	46	28	,	,	PUNCT
ijtc-1195	46	29	rationalization	rationalization	NOUN
ijtc-1195	46	30	,	,	PUNCT
ijtc-1195	46	31	and	and	CCONJ
ijtc-1195	46	32	ego.(lionardi	ego.(lionardi	X
ijtc-1195	46	33	&	&	CCONJ
ijtc-1195	46	34	suhartono	suhartono	PROPN
ijtc-1195	46	35	,	,	PUNCT
ijtc-1195	46	36	n.d	n.d	PROPN
ijtc-1195	46	37	.	.	PROPN
ijtc-1195	46	38	)	)	PUNCT
ijtc-1195	47	1	fraud	fraud	PROPN
ijtc-1195	47	2	hexagon	hexagon	PROPN
ijtc-1195	47	3	theory	theory	PROPN
ijtc-1195	47	4	acfe	acfe	PROPN
ijtc-1195	47	5	(	(	PUNCT
ijtc-1195	47	6	association	association	NOUN
ijtc-1195	47	7	of	of	ADP
ijtc-1195	47	8	certified	certify	VERB
ijtc-1195	47	9	fraud	fraud	NOUN
ijtc-1195	47	10	examiners	examiner	NOUN
ijtc-1195	47	11	)	)	PUNCT
ijtc-1195	47	12	classifies	classify	VERB
ijtc-1195	47	13	fraudulent	fraudulent	ADJ
ijtc-1195	47	14	schemes	scheme	NOUN
ijtc-1195	47	15	into	into	ADP
ijtc-1195	47	16	a	a	DET
ijtc-1195	47	17	major	major	ADJ
ijtc-1195	47	18	category	category	NOUN
ijtc-1195	47	19	known	know	VERB
ijtc-1195	47	20	as	as	ADP
ijtc-1195	47	21	the	the	DET
ijtc-1195	47	22	“	"	PUNCT
ijtc-1195	47	23	tree	tree	NOUN
ijtc-1195	47	24	of	of	ADP
ijtc-1195	47	25	fraud	fraud	NOUN
ijtc-1195	47	26	”	"	PUNCT
ijtc-1195	47	27	(	(	PUNCT
ijtc-1195	47	28	fraud	fraud	NOUN
ijtc-1195	47	29	tree	tree	NOUN
ijtc-1195	47	30	)	)	PUNCT
ijtc-1195	47	31	.	.	PUNCT
ijtc-1195	48	1	the	the	DET
ijtc-1195	48	2	fraud	fraud	NOUN
ijtc-1195	48	3	tree	tree	NOUN
ijtc-1195	48	4	categorizes	categorize	VERB
ijtc-1195	48	5	fraud	fraud	NOUN
ijtc-1195	48	6	into	into	ADP
ijtc-1195	48	7	three	three	NUM
ijtc-1195	48	8	main	main	ADJ
ijtc-1195	48	9	types	type	NOUN
ijtc-1195	48	10	:	:	PUNCT
ijtc-1195	48	11	financial	financial	ADJ
ijtc-1195	48	12	statement	statement	NOUN
ijtc-1195	48	13	fraud	fraud	NOUN
ijtc-1195	48	14	,	,	PUNCT
ijtc-1195	48	15	corruption	corruption	NOUN
ijtc-1195	48	16	,	,	PUNCT
ijtc-1195	48	17	and	and	CCONJ
ijtc-1195	48	18	misappropriation	misappropriation	NOUN
ijtc-1195	48	19	of	of	ADP
ijtc-1195	48	20	assets	asset	NOUN
ijtc-1195	48	21	.	.	PUNCT
ijtc-1195	49	1	according	accord	VERB
ijtc-1195	49	2	to	to	ADP
ijtc-1195	49	3	vousinas	vousinas	PROPN
ijtc-1195	49	4	,	,	PUNCT
ijtc-1195	49	5	the	the	DET
ijtc-1195	49	6	hexagon	hexagon	PROPN
ijtc-1195	49	7	fraud	fraud	PROPN
ijtc-1195	49	8	theory	theory	NOUN
ijtc-1195	49	9	,	,	PUNCT
ijtc-1195	49	10	proposed	propose	VERB
ijtc-1195	49	11	in	in	ADP
ijtc-1195	49	12	2019	2019	NUM
ijtc-1195	49	13	,	,	PUNCT
ijtc-1195	49	14	offers	offer	VERB
ijtc-1195	49	15	a	a	DET
ijtc-1195	49	16	comprehensive	comprehensive	ADJ
ijtc-1195	49	17	framework	framework	NOUN
ijtc-1195	49	18	for	for	ADP
ijtc-1195	49	19	understanding	understand	VERB
ijtc-1195	49	20	fraud	fraud	NOUN
ijtc-1195	49	21	.	.	PUNCT
ijtc-1195	50	1	the	the	DET
ijtc-1195	50	2	theory	theory	NOUN
ijtc-1195	50	3	posits	posit	NOUN
ijtc-1195	50	4	that	that	SCONJ
ijtc-1195	50	5	fraud	fraud	NOUN
ijtc-1195	50	6	may	may	AUX
ijtc-1195	50	7	be	be	AUX
ijtc-1195	50	8	explained	explain	VERB
ijtc-1195	50	9	by	by	ADP
ijtc-1195	50	10	its	its	PRON
ijtc-1195	50	11	constituent	constituent	NOUN
ijtc-1195	50	12	elements	element	NOUN
ijtc-1195	50	13	,	,	PUNCT
ijtc-1195	50	14	namely	namely	ADV
ijtc-1195	50	15	stimulus	stimulus	NOUN
ijtc-1195	50	16	,	,	PUNCT
ijtc-1195	50	17	capability	capability	NOUN
ijtc-1195	50	18	,	,	PUNCT
ijtc-1195	50	19	collusion	collusion	NOUN
ijtc-1195	50	20	,	,	PUNCT
ijtc-1195	50	21	opportunity	opportunity	NOUN
ijtc-1195	50	22	,	,	PUNCT
ijtc-1195	50	23	rationalization	rationalization	NOUN
ijtc-1195	50	24	,	,	PUNCT
ijtc-1195	50	25	and	and	CCONJ
ijtc-1195	50	26	ego	ego	NOUN
ijtc-1195	50	27	(	(	PUNCT
ijtc-1195	50	28	s.c.c.o.r.e	s.c.c.o.r.e	NOUN
ijtc-1195	50	29	)	)	PUNCT
ijtc-1195	50	30	.	.	PUNCT
ijtc-1195	51	1	this	this	DET
ijtc-1195	51	2	model	model	NOUN
ijtc-1195	51	3	is	be	AUX
ijtc-1195	51	4	derived	derive	VERB
ijtc-1195	51	5	on	on	ADP
ijtc-1195	51	6	the	the	DET
ijtc-1195	51	7	fraud	fraud	NOUN
ijtc-1195	51	8	triangle	triangle	NOUN
ijtc-1195	51	9	and	and	CCONJ
ijtc-1195	51	10	expands	expand	VERB
ijtc-1195	51	11	upon	upon	SCONJ
ijtc-1195	51	12	it	it	PRON
ijtc-1195	51	13	by	by	ADP
ijtc-1195	51	14	introducing	introduce	VERB
ijtc-1195	51	15	the	the	DET
ijtc-1195	51	16	fraud	fraud	NOUN
ijtc-1195	51	17	diamond	diamond	NOUN
ijtc-1195	51	18	.	.	PUNCT
ijtc-1195	52	1	it	it	PRON
ijtc-1195	52	2	highlights	highlight	VERB
ijtc-1195	52	3	the	the	DET
ijtc-1195	52	4	significance	significance	NOUN
ijtc-1195	52	5	of	of	ADP
ijtc-1195	52	6	the	the	DET
ijtc-1195	52	7	ego	ego	ADJ
ijtc-1195	52	8	factor	factor	NOUN
ijtc-1195	52	9	in	in	ADP
ijtc-1195	52	10	motivating	motivate	VERB
ijtc-1195	52	11	individuals	individual	NOUN
ijtc-1195	52	12	to	to	PART
ijtc-1195	52	13	engage	engage	VERB
ijtc-1195	52	14	in	in	ADP
ijtc-1195	52	15	fraudulent	fraudulent	ADJ
ijtc-1195	52	16	activities.(vousinas	activities.(vousina	NOUN
ijtc-1195	52	17	,	,	PUNCT
ijtc-1195	52	18	2019	2019	NUM
ijtc-1195	52	19	)	)	PUNCT
ijtc-1195	52	20	figure	figure	NOUN
ijtc-1195	52	21	1	1	NUM
ijtc-1195	52	22	:	:	PUNCT
ijtc-1195	52	23	the	the	DET
ijtc-1195	52	24	fraud	fraud	NOUN
ijtc-1195	52	25	hexagon	hexagon	PROPN
ijtc-1195	52	26	source	source	PROPN
ijtc-1195	52	27	:	:	PUNCT
ijtc-1195	52	28	the	the	DET
ijtc-1195	52	29	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-1195	52	30	.	.	PUNCT
ijtc-1195	53	1	model	model	NOUN
ijtc-1195	53	2	represents	represent	VERB
ijtc-1195	53	3	an	an	DET
ijtc-1195	53	4	advancement	advancement	NOUN
ijtc-1195	53	5	in	in	ADP
ijtc-1195	53	6	the	the	DET
ijtc-1195	53	7	theory	theory	NOUN
ijtc-1195	53	8	of	of	ADP
ijtc-1195	53	9	fraud	fraud	NOUN
ijtc-1195	53	10	.	.	PUNCT
ijtc-1195	54	1	hypothesis	hypothesis	NOUN
ijtc-1195	54	2	development	development	NOUN
ijtc-1195	54	3	h1	h1	VERB
ijtc-1195	54	4	the	the	DET
ijtc-1195	54	5	influence	influence	NOUN
ijtc-1195	54	6	of	of	ADP
ijtc-1195	54	7	financial	financial	ADJ
ijtc-1195	54	8	targets	target	NOUN
ijtc-1195	54	9	on	on	ADP
ijtc-1195	54	10	financial	financial	ADJ
ijtc-1195	54	11	statement	statement	NOUN
ijtc-1195	54	12	fraud	fraud	NOUN
ijtc-1195	54	13	apriliana	apriliana	PROPN
ijtc-1195	54	14	&	&	CCONJ
ijtc-1195	54	15	agustina	agustina	PROPN
ijtc-1195	54	16	,	,	PUNCT
ijtc-1195	54	17	2017	2017	NUM
ijtc-1195	54	18	in	in	ADP
ijtc-1195	54	19	(	(	PUNCT
ijtc-1195	54	20	wicaksono	wicaksono	NOUN
ijtc-1195	54	21	&	&	CCONJ
ijtc-1195	54	22	suryandari	suryandari	PROPN
ijtc-1195	54	23	,	,	PUNCT
ijtc-1195	54	24	2021	2021	NUM
ijtc-1195	54	25	)	)	PUNCT
ijtc-1195	54	26	said	say	VERB
ijtc-1195	54	27	a	a	DET
ijtc-1195	54	28	financial	financial	ADJ
ijtc-1195	54	29	objective	objective	NOUN
ijtc-1195	54	30	,	,	PUNCT
ijtc-1195	54	31	often	often	ADV
ijtc-1195	54	32	known	know	VERB
ijtc-1195	54	33	as	as	ADP
ijtc-1195	54	34	a	a	DET
ijtc-1195	54	35	financial	financial	ADJ
ijtc-1195	54	36	measure	measure	NOUN
ijtc-1195	54	37	,	,	PUNCT
ijtc-1195	54	38	refers	refer	VERB
ijtc-1195	54	39	to	to	ADP
ijtc-1195	54	40	a	a	DET
ijtc-1195	54	41	predetermined	predetermined	ADJ
ijtc-1195	54	42	level	level	NOUN
ijtc-1195	54	43	of	of	ADP
ijtc-1195	54	44	corporate	corporate	ADJ
ijtc-1195	54	45	profits	profit	NOUN
ijtc-1195	54	46	established	establish	VERB
ijtc-1195	54	47	by	by	ADP
ijtc-1195	54	48	the	the	DET
ijtc-1195	54	49	agent	agent	NOUN
ijtc-1195	54	50	.	.	PUNCT
ijtc-1195	55	1	(	(	PUNCT
ijtc-1195	55	2	jensen	jensen	PROPN
ijtc-1195	55	3	and	and	CCONJ
ijtc-1195	55	4	meckling	meckle	VERB
ijtc-1195	55	5	1976	1976	NUM
ijtc-1195	55	6	)	)	PUNCT
ijtc-1195	55	7	propose	propose	VERB
ijtc-1195	55	8	the	the	DET
ijtc-1195	55	9	presence	presence	NOUN
ijtc-1195	55	10	of	of	ADP
ijtc-1195	55	11	a	a	DET
ijtc-1195	55	12	connection	connection	NOUN
ijtc-1195	55	13	between	between	ADP
ijtc-1195	55	14	financial	financial	ADJ
ijtc-1195	55	15	aims	aim	NOUN
ijtc-1195	55	16	and	and	CCONJ
ijtc-1195	55	17	agency	agency	NOUN
ijtc-1195	55	18	theory	theory	NOUN
ijtc-1195	55	19	,	,	PUNCT
ijtc-1195	55	20	which	which	PRON
ijtc-1195	55	21	elucidates	elucidate	VERB
ijtc-1195	55	22	the	the	DET
ijtc-1195	55	23	interaction	interaction	NOUN
ijtc-1195	55	24	between	between	ADP
ijtc-1195	55	25	management	management	NOUN
ijtc-1195	55	26	as	as	ADP
ijtc-1195	55	27	agents	agent	NOUN
ijtc-1195	55	28	and	and	CCONJ
ijtc-1195	55	29	shareholders	shareholder	NOUN
ijtc-1195	55	30	as	as	ADP
ijtc-1195	55	31	principals	principal	NOUN
ijtc-1195	55	32	.	.	PUNCT
ijtc-1195	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	56	2	detecting	detect	VERB
ijtc-1195	56	3	the	the	DET
ijtc-1195	56	4	influence	influence	NOUN
ijtc-1195	56	5	of	of	ADP
ijtc-1195	56	6	the	the	DET
ijtc-1195	56	7	hexagon	hexagon	PROPN
ijtc-1195	56	8	fraud	fraud	PROPN
ijtc-1195	56	9	theory	theory	NOUN
ijtc-1195	56	10	in	in	ADP
ijtc-1195	56	11	financial	financial	ADJ
ijtc-1195	56	12	report	report	NOUN
ijtc-1195	56	13	fraud	fraud	NOUN
ijtc-1195	56	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	56	15	and	and	CCONJ
ijtc-1195	56	16	septiani	septiani	ADJ
ijtc-1195	56	17	538	538	NUM
ijtc-1195	56	18	|	|	ADV
ijtc-1195	56	19	ilomata	ilomata	PROPN
ijtc-1195	56	20	international	international	ADJ
ijtc-1195	56	21	journal	journal	NOUN
ijtc-1195	56	22	of	of	ADP
ijtc-1195	56	23	tax	tax	PROPN
ijtc-1195	56	24	&	&	CCONJ
ijtc-1195	56	25	accounting	accounting	PROPN
ijtc-1195	56	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	56	27	the	the	DET
ijtc-1195	56	28	corporation	corporation	NOUN
ijtc-1195	56	29	endeavors	endeavor	VERB
ijtc-1195	56	30	to	to	PART
ijtc-1195	56	31	attain	attain	VERB
ijtc-1195	56	32	ambitious	ambitious	ADJ
ijtc-1195	56	33	profit	profit	NOUN
ijtc-1195	56	34	targets	target	NOUN
ijtc-1195	56	35	in	in	ADP
ijtc-1195	56	36	order	order	NOUN
ijtc-1195	56	37	to	to	PART
ijtc-1195	56	38	secure	secure	VERB
ijtc-1195	56	39	substantial	substantial	ADJ
ijtc-1195	56	40	investments	investment	NOUN
ijtc-1195	56	41	from	from	ADP
ijtc-1195	56	42	stakeholders	stakeholder	NOUN
ijtc-1195	56	43	.	.	PUNCT
ijtc-1195	57	1	consequently	consequently	ADV
ijtc-1195	57	2	,	,	PUNCT
ijtc-1195	57	3	setting	set	VERB
ijtc-1195	57	4	ambitious	ambitious	ADJ
ijtc-1195	57	5	financial	financial	ADJ
ijtc-1195	57	6	goals	goal	NOUN
ijtc-1195	57	7	amplifies	amplify	VERB
ijtc-1195	57	8	the	the	DET
ijtc-1195	57	9	stress	stress	NOUN
ijtc-1195	57	10	on	on	ADP
ijtc-1195	57	11	management	management	NOUN
ijtc-1195	57	12	and	and	CCONJ
ijtc-1195	57	13	incentivizes	incentivize	VERB
ijtc-1195	57	14	them	they	PRON
ijtc-1195	57	15	to	to	PART
ijtc-1195	57	16	engage	engage	VERB
ijtc-1195	57	17	in	in	ADP
ijtc-1195	57	18	fraudulent	fraudulent	ADJ
ijtc-1195	57	19	activities	activity	NOUN
ijtc-1195	57	20	by	by	ADP
ijtc-1195	57	21	producing	produce	VERB
ijtc-1195	57	22	misleading	misleading	ADJ
ijtc-1195	57	23	financial	financial	ADJ
ijtc-1195	57	24	reports	report	NOUN
ijtc-1195	57	25	that	that	PRON
ijtc-1195	57	26	do	do	AUX
ijtc-1195	57	27	not	not	PART
ijtc-1195	57	28	align	align	VERB
ijtc-1195	57	29	with	with	ADP
ijtc-1195	57	30	the	the	DET
ijtc-1195	57	31	true	true	ADJ
ijtc-1195	57	32	condition	condition	NOUN
ijtc-1195	57	33	of	of	ADP
ijtc-1195	57	34	the	the	DET
ijtc-1195	57	35	company	company	NOUN
ijtc-1195	57	36	.	.	PUNCT
ijtc-1195	58	1	thus	thus	ADV
ijtc-1195	58	2	,	,	PUNCT
ijtc-1195	58	3	the	the	PRON
ijtc-1195	58	4	higher	high	ADJ
ijtc-1195	58	5	the	the	DET
ijtc-1195	58	6	financial	financial	ADJ
ijtc-1195	58	7	target	target	NOUN
ijtc-1195	58	8	obtained	obtain	VERB
ijtc-1195	58	9	,	,	PUNCT
ijtc-1195	58	10	the	the	DET
ijtc-1195	58	11	more	more	ADJ
ijtc-1195	58	12	fraud	fraud	NOUN
ijtc-1195	58	13	is	be	AUX
ijtc-1195	58	14	committed	commit	VERB
ijtc-1195	58	15	by	by	ADP
ijtc-1195	58	16	management	management	NOUN
ijtc-1195	58	17	.	.	PUNCT
ijtc-1195	59	1	consequently	consequently	ADV
ijtc-1195	59	2	,	,	PUNCT
ijtc-1195	59	3	financial	financial	ADJ
ijtc-1195	59	4	targets	target	NOUN
ijtc-1195	59	5	are	be	AUX
ijtc-1195	59	6	quantified	quantify	VERB
ijtc-1195	59	7	by	by	ADP
ijtc-1195	59	8	means	mean	NOUN
ijtc-1195	59	9	of	of	ADP
ijtc-1195	59	10	the	the	DET
ijtc-1195	59	11	ratio	ratio	NOUN
ijtc-1195	59	12	of	of	ADP
ijtc-1195	59	13	change	change	NOUN
ijtc-1195	59	14	in	in	ADP
ijtc-1195	59	15	total	total	ADJ
ijtc-1195	59	16	assets	asset	NOUN
ijtc-1195	59	17	,	,	PUNCT
ijtc-1195	59	18	which	which	PRON
ijtc-1195	59	19	can	can	AUX
ijtc-1195	59	20	be	be	AUX
ijtc-1195	59	21	employed	employ	VERB
ijtc-1195	59	22	to	to	PART
ijtc-1195	59	23	describe	describe	VERB
ijtc-1195	59	24	the	the	DET
ijtc-1195	59	25	company	company	NOUN
ijtc-1195	59	26	's	's	PART
ijtc-1195	59	27	asset	asset	NOUN
ijtc-1195	59	28	growth	growth	NOUN
ijtc-1195	59	29	ratio	ratio	NOUN
ijtc-1195	59	30	.	.	PUNCT
ijtc-1195	60	1	the	the	DET
ijtc-1195	60	2	ratio	ratio	NOUN
ijtc-1195	60	3	in	in	ADP
ijtc-1195	60	4	question	question	NOUN
ijtc-1195	60	5	,	,	PUNCT
ijtc-1195	60	6	which	which	PRON
ijtc-1195	60	7	assesses	assess	VERB
ijtc-1195	60	8	the	the	DET
ijtc-1195	60	9	effectiveness	effectiveness	NOUN
ijtc-1195	60	10	of	of	ADP
ijtc-1195	60	11	a	a	DET
ijtc-1195	60	12	company	company	NOUN
ijtc-1195	60	13	in	in	ADP
ijtc-1195	60	14	utilizing	utilize	VERB
ijtc-1195	60	15	its	its	PRON
ijtc-1195	60	16	assets	asset	NOUN
ijtc-1195	60	17	to	to	PART
ijtc-1195	60	18	generate	generate	VERB
ijtc-1195	60	19	sales	sale	NOUN
ijtc-1195	60	20	and	and	CCONJ
ijtc-1195	60	21	profits	profit	NOUN
ijtc-1195	60	22	,	,	PUNCT
ijtc-1195	60	23	considers	consider	VERB
ijtc-1195	60	24	the	the	DET
ijtc-1195	60	25	variations	variation	NOUN
ijtc-1195	60	26	in	in	ADP
ijtc-1195	60	27	total	total	ADJ
ijtc-1195	60	28	assets	asset	NOUN
ijtc-1195	60	29	over	over	ADP
ijtc-1195	60	30	a	a	DET
ijtc-1195	60	31	certain	certain	ADJ
ijtc-1195	60	32	period	period	NOUN
ijtc-1195	60	33	.	.	PUNCT
ijtc-1195	61	1	this	this	DET
ijtc-1195	61	2	ratio	ratio	NOUN
ijtc-1195	61	3	also	also	ADV
ijtc-1195	61	4	helps	help	VERB
ijtc-1195	61	5	in	in	ADP
ijtc-1195	61	6	knowing	know	VERB
ijtc-1195	61	7	how	how	SCONJ
ijtc-1195	61	8	influenceive	influenceive	ADJ
ijtc-1195	61	9	the	the	DET
ijtc-1195	61	10	company	company	NOUN
ijtc-1195	61	11	is	be	AUX
ijtc-1195	61	12	in	in	ADP
ijtc-1195	61	13	managing	manage	VERB
ijtc-1195	61	14	and	and	CCONJ
ijtc-1195	61	15	developing	develop	VERB
ijtc-1195	61	16	its	its	PRON
ijtc-1195	61	17	assets	asset	NOUN
ijtc-1195	61	18	to	to	PART
ijtc-1195	61	19	improve	improve	VERB
ijtc-1195	61	20	financial	financial	ADJ
ijtc-1195	61	21	performance	performance	NOUN
ijtc-1195	61	22	.	.	PUNCT
ijtc-1195	62	1	a	a	DET
ijtc-1195	62	2	financial	financial	ADJ
ijtc-1195	62	3	target	target	NOUN
ijtc-1195	62	4	is	be	AUX
ijtc-1195	62	5	a	a	DET
ijtc-1195	62	6	company	company	NOUN
ijtc-1195	62	7	's	's	PART
ijtc-1195	62	8	objective	objective	NOUN
ijtc-1195	62	9	to	to	PART
ijtc-1195	62	10	generate	generate	VERB
ijtc-1195	62	11	the	the	DET
ijtc-1195	62	12	greatest	great	ADJ
ijtc-1195	62	13	possible	possible	ADJ
ijtc-1195	62	14	profit	profit	NOUN
ijtc-1195	62	15	.	.	PUNCT
ijtc-1195	63	1	in	in	ADP
ijtc-1195	63	2	this	this	DET
ijtc-1195	63	3	case	case	NOUN
ijtc-1195	63	4	,	,	PUNCT
ijtc-1195	63	5	the	the	DET
ijtc-1195	63	6	profitability	profitability	NOUN
ijtc-1195	63	7	of	of	ADP
ijtc-1195	63	8	the	the	DET
ijtc-1195	63	9	company	company	NOUN
ijtc-1195	63	10	can	can	AUX
ijtc-1195	63	11	be	be	AUX
ijtc-1195	63	12	quantified	quantify	VERB
ijtc-1195	63	13	using	use	VERB
ijtc-1195	63	14	the	the	DET
ijtc-1195	63	15	roa	roa	NOUN
ijtc-1195	63	16	(	(	PUNCT
ijtc-1195	63	17	return	return	VERB
ijtc-1195	63	18	on	on	ADP
ijtc-1195	63	19	assets	asset	NOUN
ijtc-1195	63	20	)	)	PUNCT
ijtc-1195	63	21	metric.(fitriyah	metric.(fitriyah	VERB
ijtc-1195	63	22	and	and	CCONJ
ijtc-1195	63	23	novita	novita	PROPN
ijtc-1195	63	24	2021	2021	NUM
ijtc-1195	63	25	)	)	PUNCT
ijtc-1195	63	26	.	.	PUNCT
ijtc-1195	64	1	roa	roa	PROPN
ijtc-1195	64	2	,	,	PUNCT
ijtc-1195	64	3	or	or	CCONJ
ijtc-1195	64	4	return	return	VERB
ijtc-1195	64	5	on	on	ADP
ijtc-1195	64	6	assets	asset	NOUN
ijtc-1195	64	7	,	,	PUNCT
ijtc-1195	64	8	is	be	AUX
ijtc-1195	64	9	a	a	DET
ijtc-1195	64	10	financial	financial	ADJ
ijtc-1195	64	11	ratio	ratio	NOUN
ijtc-1195	64	12	used	use	VERB
ijtc-1195	64	13	to	to	PART
ijtc-1195	64	14	calculate	calculate	VERB
ijtc-1195	64	15	the	the	DET
ijtc-1195	64	16	amount	amount	NOUN
ijtc-1195	64	17	of	of	ADP
ijtc-1195	64	18	profit	profit	NOUN
ijtc-1195	64	19	that	that	PRON
ijtc-1195	64	20	can	can	AUX
ijtc-1195	64	21	be	be	AUX
ijtc-1195	64	22	obtained	obtain	VERB
ijtc-1195	64	23	by	by	ADP
ijtc-1195	64	24	a	a	DET
ijtc-1195	64	25	company	company	NOUN
ijtc-1195	64	26	from	from	ADP
ijtc-1195	64	27	its	its	PRON
ijtc-1195	64	28	assets	asset	NOUN
ijtc-1195	64	29	.	.	PUNCT
ijtc-1195	65	1	in	in	ADP
ijtc-1195	65	2	accordance	accordance	NOUN
ijtc-1195	65	3	with	with	ADP
ijtc-1195	65	4	the	the	DET
ijtc-1195	65	5	fraud	fraud	NOUN
ijtc-1195	65	6	hexagon	hexagon	PROPN
ijtc-1195	65	7	theory	theory	PROPN
ijtc-1195	65	8	,	,	PUNCT
ijtc-1195	65	9	the	the	DET
ijtc-1195	65	10	profit	profit	NOUN
ijtc-1195	65	11	target	target	NOUN
ijtc-1195	65	12	set	set	VERB
ijtc-1195	65	13	by	by	ADP
ijtc-1195	65	14	the	the	DET
ijtc-1195	65	15	company	company	NOUN
ijtc-1195	65	16	can	can	AUX
ijtc-1195	65	17	induce	induce	VERB
ijtc-1195	65	18	pressure	pressure	NOUN
ijtc-1195	65	19	,	,	PUNCT
ijtc-1195	65	20	which	which	PRON
ijtc-1195	65	21	may	may	AUX
ijtc-1195	65	22	ultimately	ultimately	ADV
ijtc-1195	65	23	result	result	VERB
ijtc-1195	65	24	in	in	ADP
ijtc-1195	65	25	financial	financial	ADJ
ijtc-1195	65	26	statement	statement	NOUN
ijtc-1195	65	27	fraud	fraud	NOUN
ijtc-1195	65	28	.	.	PUNCT
ijtc-1195	66	1	this	this	PRON
ijtc-1195	66	2	is	be	AUX
ijtc-1195	66	3	because	because	SCONJ
ijtc-1195	66	4	the	the	DET
ijtc-1195	66	5	individual	individual	NOUN
ijtc-1195	66	6	may	may	AUX
ijtc-1195	66	7	feel	feel	VERB
ijtc-1195	66	8	compelled	compel	VERB
ijtc-1195	66	9	to	to	PART
ijtc-1195	66	10	engage	engage	VERB
ijtc-1195	66	11	in	in	ADP
ijtc-1195	66	12	fraudulent	fraudulent	ADJ
ijtc-1195	66	13	activities	activity	NOUN
ijtc-1195	66	14	in	in	ADP
ijtc-1195	66	15	order	order	NOUN
ijtc-1195	66	16	to	to	PART
ijtc-1195	66	17	achieve	achieve	VERB
ijtc-1195	66	18	the	the	DET
ijtc-1195	66	19	desired	desire	VERB
ijtc-1195	66	20	target.(setyono	target.(setyono	X
ijtc-1195	66	21	et	et	PROPN
ijtc-1195	66	22	al	al	PROPN
ijtc-1195	66	23	.	.	PROPN
ijtc-1195	66	24	,	,	PUNCT
ijtc-1195	66	25	2023	2023	NUM
ijtc-1195	66	26	)	)	PUNCT
ijtc-1195	66	27	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
ijtc-1195	66	28	=	=	PUNCT
ijtc-1195	66	29	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-1195	66	30	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1195	66	31	𝐴𝑓𝑡𝑒𝑟	𝐴𝑓𝑡𝑒𝑟	PROPN
ijtc-1195	66	32	𝑇𝑎𝑥	𝑇𝑎𝑥	PROPN
ijtc-1195	66	33	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	66	34	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	66	35	h2	h2	NOUN
ijtc-1195	66	36	the	the	DET
ijtc-1195	66	37	influence	influence	NOUN
ijtc-1195	66	38	of	of	ADP
ijtc-1195	66	39	external	external	ADJ
ijtc-1195	66	40	pressure	pressure	NOUN
ijtc-1195	66	41	on	on	ADP
ijtc-1195	66	42	financial	financial	ADJ
ijtc-1195	66	43	statement	statement	NOUN
ijtc-1195	66	44	fraud	fraud	NOUN
ijtc-1195	66	45	the	the	DET
ijtc-1195	66	46	term	term	NOUN
ijtc-1195	66	47	“	"	PUNCT
ijtc-1195	66	48	external	external	ADJ
ijtc-1195	66	49	pressure	pressure	NOUN
ijtc-1195	66	50	’’	’'	PUNCT
ijtc-1195	66	51	is	be	AUX
ijtc-1195	66	52	employed	employ	VERB
ijtc-1195	66	53	to	to	PART
ijtc-1195	66	54	describe	describe	VERB
ijtc-1195	66	55	pressure	pressure	NOUN
ijtc-1195	66	56	originating	originate	VERB
ijtc-1195	66	57	from	from	ADP
ijtc-1195	66	58	external	external	ADJ
ijtc-1195	66	59	sources	source	NOUN
ijtc-1195	66	60	,	,	PUNCT
ijtc-1195	66	61	that	that	ADV
ijtc-1195	66	62	is	is	ADV
ijtc-1195	66	63	,	,	PUNCT
ijtc-1195	66	64	sources	source	NOUN
ijtc-1195	66	65	external	external	ADJ
ijtc-1195	66	66	to	to	ADP
ijtc-1195	66	67	the	the	DET
ijtc-1195	66	68	company	company	NOUN
ijtc-1195	66	69	.	.	PUNCT
ijtc-1195	67	1	when	when	SCONJ
ijtc-1195	67	2	companies	company	NOUN
ijtc-1195	67	3	struggle	struggle	VERB
ijtc-1195	67	4	to	to	PART
ijtc-1195	67	5	pay	pay	VERB
ijtc-1195	67	6	high	high	ADJ
ijtc-1195	67	7	-	-	PUNCT
ijtc-1195	67	8	risk	risk	NOUN
ijtc-1195	67	9	credit	credit	NOUN
ijtc-1195	67	10	debt	debt	NOUN
ijtc-1195	67	11	,	,	PUNCT
ijtc-1195	67	12	they	they	PRON
ijtc-1195	67	13	experience	experience	VERB
ijtc-1195	67	14	pressure	pressure	NOUN
ijtc-1195	67	15	from	from	ADP
ijtc-1195	67	16	outside	outside	ADJ
ijtc-1195	67	17	sources	source	NOUN
ijtc-1195	67	18	.	.	PUNCT
ijtc-1195	68	1	lenders	lender	NOUN
ijtc-1195	68	2	will	will	AUX
ijtc-1195	68	3	not	not	PART
ijtc-1195	68	4	lend	lend	VERB
ijtc-1195	68	5	money	money	NOUN
ijtc-1195	68	6	to	to	ADP
ijtc-1195	68	7	companies	company	NOUN
ijtc-1195	68	8	with	with	ADP
ijtc-1195	68	9	higher	high	ADJ
ijtc-1195	68	10	credit	credit	NOUN
ijtc-1195	68	11	risk	risk	NOUN
ijtc-1195	68	12	.	.	PUNCT
ijtc-1195	69	1	in	in	ADP
ijtc-1195	69	2	competition	competition	NOUN
ijtc-1195	69	3	with	with	ADP
ijtc-1195	69	4	other	other	ADJ
ijtc-1195	69	5	businesses	business	NOUN
ijtc-1195	69	6	,	,	PUNCT
ijtc-1195	69	7	they	they	PRON
ijtc-1195	69	8	invest	invest	VERB
ijtc-1195	69	9	more	more	ADJ
ijtc-1195	69	10	funds	fund	NOUN
ijtc-1195	69	11	in	in	ADP
ijtc-1195	69	12	operational	operational	ADJ
ijtc-1195	69	13	financing	financing	NOUN
ijtc-1195	69	14	.	.	PUNCT
ijtc-1195	70	1	consequently	consequently	ADV
ijtc-1195	70	2	,	,	PUNCT
ijtc-1195	70	3	in	in	ADP
ijtc-1195	70	4	order	order	NOUN
ijtc-1195	70	5	to	to	PART
ijtc-1195	70	6	be	be	AUX
ijtc-1195	70	7	competitive	competitive	ADJ
ijtc-1195	70	8	,	,	PUNCT
ijtc-1195	70	9	management	management	NOUN
ijtc-1195	70	10	must	must	AUX
ijtc-1195	70	11	sustain	sustain	VERB
ijtc-1195	70	12	the	the	DET
ijtc-1195	70	13	company	company	NOUN
ijtc-1195	70	14	's	's	PART
ijtc-1195	70	15	success	success	NOUN
ijtc-1195	70	16	.	.	PUNCT
ijtc-1195	71	1	additionally	additionally	ADV
ijtc-1195	71	2	,	,	PUNCT
ijtc-1195	71	3	companies	company	NOUN
ijtc-1195	71	4	are	be	AUX
ijtc-1195	71	5	compelled	compel	VERB
ijtc-1195	71	6	to	to	PART
ijtc-1195	71	7	provide	provide	VERB
ijtc-1195	71	8	correct	correct	ADJ
ijtc-1195	71	9	financial	financial	ADJ
ijtc-1195	71	10	information	information	NOUN
ijtc-1195	71	11	in	in	ADP
ijtc-1195	71	12	order	order	NOUN
ijtc-1195	71	13	to	to	PART
ijtc-1195	71	14	persuade	persuade	VERB
ijtc-1195	71	15	outside	outside	ADJ
ijtc-1195	71	16	parties	party	NOUN
ijtc-1195	71	17	that	that	SCONJ
ijtc-1195	71	18	they	they	PRON
ijtc-1195	71	19	can	can	AUX
ijtc-1195	71	20	repay	repay	VERB
ijtc-1195	71	21	the	the	DET
ijtc-1195	71	22	debts	debt	NOUN
ijtc-1195	71	23	they	they	PRON
ijtc-1195	71	24	have	have	AUX
ijtc-1195	71	25	taken	take	VERB
ijtc-1195	71	26	out	out	ADP
ijtc-1195	71	27	.	.	PUNCT
ijtc-1195	72	1	(	(	PUNCT
ijtc-1195	72	2	skousen	skousen	PROPN
ijtc-1195	72	3	,	,	PUNCT
ijtc-1195	72	4	smith	smith	PROPN
ijtc-1195	72	5	,	,	PUNCT
ijtc-1195	72	6	and	and	CCONJ
ijtc-1195	72	7	wright	wright	PROPN
ijtc-1195	72	8	2009	2009	NUM
ijtc-1195	72	9	)	)	PUNCT
ijtc-1195	72	10	.	.	PUNCT
ijtc-1195	73	1	a	a	DET
ijtc-1195	73	2	company	company	NOUN
ijtc-1195	73	3	with	with	ADP
ijtc-1195	73	4	a	a	DET
ijtc-1195	73	5	higher	high	ADJ
ijtc-1195	73	6	leverage	leverage	NOUN
ijtc-1195	73	7	ratio	ratio	NOUN
ijtc-1195	73	8	may	may	AUX
ijtc-1195	73	9	give	give	VERB
ijtc-1195	73	10	rise	rise	NOUN
ijtc-1195	73	11	to	to	ADP
ijtc-1195	73	12	concerns	concern	NOUN
ijtc-1195	73	13	among	among	ADP
ijtc-1195	73	14	creditors	creditor	NOUN
ijtc-1195	73	15	regarding	regard	VERB
ijtc-1195	73	16	the	the	DET
ijtc-1195	73	17	viability	viability	NOUN
ijtc-1195	73	18	of	of	ADP
ijtc-1195	73	19	lending	lend	VERB
ijtc-1195	73	20	capital	capital	NOUN
ijtc-1195	73	21	to	to	ADP
ijtc-1195	73	22	the	the	DET
ijtc-1195	73	23	company.(fitriyah	company.(fitriyah	NOUN
ijtc-1195	73	24	&	&	CCONJ
ijtc-1195	73	25	novita	novita	PROPN
ijtc-1195	73	26	,	,	PUNCT
ijtc-1195	73	27	2021	2021	NUM
ijtc-1195	73	28	)	)	PUNCT
ijtc-1195	73	29	a	a	DET
ijtc-1195	73	30	corporation	corporation	NOUN
ijtc-1195	73	31	is	be	AUX
ijtc-1195	73	32	said	say	VERB
ijtc-1195	73	33	to	to	PART
ijtc-1195	73	34	have	have	VERB
ijtc-1195	73	35	a	a	DET
ijtc-1195	73	36	high	high	ADJ
ijtc-1195	73	37	leverage	leverage	NOUN
ijtc-1195	73	38	value	value	NOUN
ijtc-1195	73	39	if	if	SCONJ
ijtc-1195	73	40	it	it	PRON
ijtc-1195	73	41	has	have	VERB
ijtc-1195	73	42	a	a	DET
ijtc-1195	73	43	high	high	ADJ
ijtc-1195	73	44	level	level	NOUN
ijtc-1195	73	45	of	of	ADP
ijtc-1195	73	46	risk	risk	NOUN
ijtc-1195	73	47	and	and	CCONJ
ijtc-1195	73	48	a	a	DET
ijtc-1195	73	49	significant	significant	ADJ
ijtc-1195	73	50	quantity	quantity	NOUN
ijtc-1195	73	51	of	of	ADP
ijtc-1195	73	52	debt	debt	NOUN
ijtc-1195	73	53	.	.	PUNCT
ijtc-1195	74	1	this	this	PRON
ijtc-1195	74	2	creates	create	VERB
ijtc-1195	74	3	a	a	DET
ijtc-1195	74	4	situation	situation	NOUN
ijtc-1195	74	5	in	in	ADP
ijtc-1195	74	6	which	which	PRON
ijtc-1195	74	7	the	the	DET
ijtc-1195	74	8	possibility	possibility	NOUN
ijtc-1195	74	9	that	that	SCONJ
ijtc-1195	74	10	the	the	DET
ijtc-1195	74	11	business	business	NOUN
ijtc-1195	74	12	will	will	AUX
ijtc-1195	74	13	be	be	AUX
ijtc-1195	74	14	unable	unable	ADJ
ijtc-1195	74	15	to	to	PART
ijtc-1195	74	16	repay	repay	VERB
ijtc-1195	74	17	its	its	PRON
ijtc-1195	74	18	debt	debt	NOUN
ijtc-1195	74	19	is	be	AUX
ijtc-1195	74	20	a	a	DET
ijtc-1195	74	21	concern	concern	NOUN
ijtc-1195	74	22	for	for	ADP
ijtc-1195	74	23	the	the	DET
ijtc-1195	74	24	lender	lender	NOUN
ijtc-1195	74	25	or	or	CCONJ
ijtc-1195	74	26	other	other	ADJ
ijtc-1195	74	27	interested	interested	ADJ
ijtc-1195	74	28	party	party	NOUN
ijtc-1195	74	29	.	.	PUNCT
ijtc-1195	75	1	in	in	ADP
ijtc-1195	75	2	such	such	ADJ
ijtc-1195	75	3	circumstances	circumstance	NOUN
ijtc-1195	75	4	,	,	PUNCT
ijtc-1195	75	5	the	the	DET
ijtc-1195	75	6	corporation	corporation	NOUN
ijtc-1195	75	7	will	will	AUX
ijtc-1195	75	8	attempt	attempt	VERB
ijtc-1195	75	9	to	to	PART
ijtc-1195	75	10	conceal	conceal	VERB
ijtc-1195	75	11	this	this	PRON
ijtc-1195	75	12	by	by	ADP
ijtc-1195	75	13	engaging	engage	VERB
ijtc-1195	75	14	in	in	ADP
ijtc-1195	75	15	deception	deception	NOUN
ijtc-1195	75	16	,	,	PUNCT
ijtc-1195	75	17	leading	lead	VERB
ijtc-1195	75	18	users	user	NOUN
ijtc-1195	75	19	of	of	ADP
ijtc-1195	75	20	financial	financial	ADJ
ijtc-1195	75	21	statements	statement	NOUN
ijtc-1195	75	22	to	to	PART
ijtc-1195	75	23	believe	believe	VERB
ijtc-1195	75	24	that	that	SCONJ
ijtc-1195	75	25	the	the	DET
ijtc-1195	75	26	business	business	NOUN
ijtc-1195	75	27	can	can	AUX
ijtc-1195	75	28	make	make	VERB
ijtc-1195	75	29	loan	loan	NOUN
ijtc-1195	75	30	repayments	repayment	NOUN
ijtc-1195	75	31	on	on	ADP
ijtc-1195	75	32	schedule	schedule	NOUN
ijtc-1195	75	33	.	.	PUNCT
ijtc-1195	76	1	consequently	consequently	ADV
ijtc-1195	76	2	,	,	PUNCT
ijtc-1195	76	3	corporations	corporation	NOUN
ijtc-1195	76	4	with	with	ADP
ijtc-1195	76	5	high	high	ADJ
ijtc-1195	76	6	leverage	leverage	NOUN
ijtc-1195	76	7	figures	figure	NOUN
ijtc-1195	76	8	are	be	AUX
ijtc-1195	76	9	significantly	significantly	ADV
ijtc-1195	76	10	more	more	ADV
ijtc-1195	76	11	likely	likely	ADJ
ijtc-1195	76	12	to	to	PART
ijtc-1195	76	13	engage	engage	VERB
ijtc-1195	76	14	in	in	ADP
ijtc-1195	76	15	financial	financial	ADJ
ijtc-1195	76	16	statement	statement	NOUN
ijtc-1195	76	17	fraud.(fatkhurrizqi	fraud.(fatkhurrizqi	PROPN
ijtc-1195	76	18	&	&	CCONJ
ijtc-1195	76	19	nahar	nahar	PROPN
ijtc-1195	76	20	,	,	PUNCT
ijtc-1195	76	21	2021	2021	NUM
ijtc-1195	76	22	)	)	PUNCT
ijtc-1195	76	23	this	this	PRON
ijtc-1195	76	24	is	be	AUX
ijtc-1195	76	25	related	relate	VERB
ijtc-1195	76	26	to	to	ADP
ijtc-1195	76	27	the	the	DET
ijtc-1195	76	28	concept	concept	NOUN
ijtc-1195	76	29	of	of	ADP
ijtc-1195	76	30	agency	agency	NOUN
ijtc-1195	76	31	theory	theory	NOUN
ijtc-1195	76	32	,	,	PUNCT
ijtc-1195	76	33	which	which	PRON
ijtc-1195	76	34	posits	posit	VERB
ijtc-1195	76	35	a	a	DET
ijtc-1195	76	36	divergence	divergence	NOUN
ijtc-1195	76	37	of	of	ADP
ijtc-1195	76	38	interests	interest	NOUN
ijtc-1195	76	39	between	between	ADP
ijtc-1195	76	40	management	management	NOUN
ijtc-1195	76	41	and	and	CCONJ
ijtc-1195	76	42	the	the	DET
ijtc-1195	76	43	principal	principal	NOUN
ijtc-1195	76	44	.	.	PUNCT
ijtc-1195	77	1	in	in	ADP
ijtc-1195	77	2	order	order	NOUN
ijtc-1195	77	3	to	to	PART
ijtc-1195	77	4	facilitate	facilitate	VERB
ijtc-1195	77	5	business	business	NOUN
ijtc-1195	77	6	development	development	NOUN
ijtc-1195	77	7	,	,	PUNCT
ijtc-1195	77	8	the	the	DET
ijtc-1195	77	9	principal	principal	NOUN
ijtc-1195	77	10	will	will	AUX
ijtc-1195	77	11	require	require	VERB
ijtc-1195	77	12	the	the	DET
ijtc-1195	77	13	management	management	NOUN
ijtc-1195	77	14	to	to	PART
ijtc-1195	77	15	obtain	obtain	VERB
ijtc-1195	77	16	additional	additional	ADJ
ijtc-1195	77	17	capital	capital	NOUN
ijtc-1195	77	18	from	from	ADP
ijtc-1195	77	19	third	third	ADJ
ijtc-1195	77	20	parties	party	NOUN
ijtc-1195	77	21	or	or	CCONJ
ijtc-1195	77	22	external	external	ADJ
ijtc-1195	77	23	sources	source	NOUN
ijtc-1195	77	24	.	.	PUNCT
ijtc-1195	78	1	in	in	ADP
ijtc-1195	78	2	order	order	NOUN
ijtc-1195	78	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	78	4	detecting	detect	VERB
ijtc-1195	78	5	the	the	DET
ijtc-1195	78	6	influence	influence	NOUN
ijtc-1195	78	7	of	of	ADP
ijtc-1195	78	8	the	the	DET
ijtc-1195	78	9	hexagon	hexagon	PROPN
ijtc-1195	78	10	fraud	fraud	PROPN
ijtc-1195	78	11	theory	theory	NOUN
ijtc-1195	78	12	in	in	ADP
ijtc-1195	78	13	financial	financial	ADJ
ijtc-1195	78	14	report	report	NOUN
ijtc-1195	78	15	fraud	fraud	NOUN
ijtc-1195	78	16	ramadhanty	ramadhanty	NOUN
ijtc-1195	78	17	and	and	CCONJ
ijtc-1195	78	18	septiani	septiani	ADJ
ijtc-1195	78	19	539	539	NUM
ijtc-1195	78	20	|	|	ADV
ijtc-1195	78	21	ilomata	ilomata	PROPN
ijtc-1195	78	22	international	international	ADJ
ijtc-1195	78	23	journal	journal	NOUN
ijtc-1195	78	24	of	of	ADP
ijtc-1195	78	25	tax	tax	PROPN
ijtc-1195	78	26	&	&	CCONJ
ijtc-1195	78	27	accounting	accounting	PROPN
ijtc-1195	78	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	78	29	to	to	PART
ijtc-1195	78	30	prevent	prevent	VERB
ijtc-1195	78	31	the	the	DET
ijtc-1195	78	32	management	management	NOUN
ijtc-1195	78	33	from	from	ADP
ijtc-1195	78	34	feeling	feel	VERB
ijtc-1195	78	35	pressured	pressure	VERB
ijtc-1195	78	36	by	by	ADP
ijtc-1195	78	37	the	the	DET
ijtc-1195	78	38	principal	principal	NOUN
ijtc-1195	78	39	's	's	PART
ijtc-1195	78	40	demands	demand	NOUN
ijtc-1195	78	41	.	.	PUNCT
ijtc-1195	79	1	in	in	ADP
ijtc-1195	79	2	order	order	NOUN
ijtc-1195	79	3	to	to	PART
ijtc-1195	79	4	appear	appear	VERB
ijtc-1195	79	5	satisfactory	satisfactory	ADJ
ijtc-1195	79	6	and	and	CCONJ
ijtc-1195	79	7	meet	meet	VERB
ijtc-1195	79	8	the	the	DET
ijtc-1195	79	9	demands	demand	NOUN
ijtc-1195	79	10	of	of	ADP
ijtc-1195	79	11	external	external	ADJ
ijtc-1195	79	12	parties	party	NOUN
ijtc-1195	79	13	,	,	PUNCT
ijtc-1195	79	14	the	the	DET
ijtc-1195	79	15	company	company	NOUN
ijtc-1195	79	16	's	's	PART
ijtc-1195	79	17	management	management	NOUN
ijtc-1195	79	18	engages	engage	VERB
ijtc-1195	79	19	in	in	ADP
ijtc-1195	79	20	financial	financial	ADJ
ijtc-1195	79	21	statement	statement	NOUN
ijtc-1195	79	22	fraud.(dini	fraud.(dini	PUNCT
ijtc-1195	79	23	febriani	febriani	PROPN
ijtc-1195	79	24	et	et	PROPN
ijtc-1195	79	25	al	al	PROPN
ijtc-1195	79	26	.	.	PROPN
ijtc-1195	79	27	,	,	PUNCT
ijtc-1195	79	28	2023	2023	NUM
ijtc-1195	79	29	)	)	PUNCT
ijtc-1195	80	1	𝐿𝐸𝑉	𝐿𝐸𝑉	PROPN
ijtc-1195	80	2	=	=	SYM
ijtc-1195	81	1	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	81	2	𝐷𝑒𝑏𝑡	𝐷𝑒𝑏𝑡	PROPN
ijtc-1195	81	3	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	81	4	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	81	5	h3	h3	VERB
ijtc-1195	81	6	influence	influence	NOUN
ijtc-1195	81	7	of	of	ADP
ijtc-1195	81	8	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	81	9	monitoring	monitoring	NOUN
ijtc-1195	81	10	on	on	ADP
ijtc-1195	81	11	financial	financial	ADJ
ijtc-1195	81	12	statement	statement	NOUN
ijtc-1195	81	13	fraud	fraud	NOUN
ijtc-1195	81	14	an	an	DET
ijtc-1195	81	15	opportunity	opportunity	NOUN
ijtc-1195	81	16	is	be	AUX
ijtc-1195	81	17	a	a	DET
ijtc-1195	81	18	circumstance	circumstance	NOUN
ijtc-1195	81	19	that	that	PRON
ijtc-1195	81	20	allows	allow	VERB
ijtc-1195	81	21	for	for	ADP
ijtc-1195	81	22	the	the	DET
ijtc-1195	81	23	perpetration	perpetration	NOUN
ijtc-1195	81	24	of	of	ADP
ijtc-1195	81	25	a	a	DET
ijtc-1195	81	26	fraud	fraud	NOUN
ijtc-1195	81	27	.	.	PUNCT
ijtc-1195	82	1	the	the	DET
ijtc-1195	82	2	perpetrator	perpetrator	NOUN
ijtc-1195	82	3	believes	believe	VERB
ijtc-1195	82	4	that	that	SCONJ
ijtc-1195	82	5	the	the	DET
ijtc-1195	82	6	fraud	fraud	NOUN
ijtc-1195	82	7	can	can	AUX
ijtc-1195	82	8	be	be	AUX
ijtc-1195	82	9	carried	carry	VERB
ijtc-1195	82	10	out	out	ADP
ijtc-1195	82	11	undetected	undetected	ADJ
ijtc-1195	82	12	.	.	PUNCT
ijtc-1195	83	1	it	it	PRON
ijtc-1195	83	2	should	should	AUX
ijtc-1195	83	3	be	be	AUX
ijtc-1195	83	4	noted	note	VERB
ijtc-1195	83	5	that	that	SCONJ
ijtc-1195	83	6	the	the	DET
ijtc-1195	83	7	opportunity	opportunity	NOUN
ijtc-1195	83	8	must	must	AUX
ijtc-1195	83	9	be	be	AUX
ijtc-1195	83	10	seen	see	VERB
ijtc-1195	83	11	as	as	ADP
ijtc-1195	83	12	real	real	ADJ
ijtc-1195	83	13	by	by	ADP
ijtc-1195	83	14	the	the	DET
ijtc-1195	83	15	perpetrator	perpetrator	NOUN
ijtc-1195	83	16	,	,	PUNCT
ijtc-1195	83	17	in	in	ADP
ijtc-1195	83	18	the	the	DET
ijtc-1195	83	19	sense	sense	NOUN
ijtc-1195	83	20	that	that	SCONJ
ijtc-1195	83	21	the	the	DET
ijtc-1195	83	22	opportunity	opportunity	NOUN
ijtc-1195	83	23	is	be	AUX
ijtc-1195	83	24	not	not	PART
ijtc-1195	83	25	implicit	implicit	ADJ
ijtc-1195	83	26	.	.	PUNCT
ijtc-1195	84	1	previous	previous	ADJ
ijtc-1195	84	2	studies	study	NOUN
ijtc-1195	84	3	on	on	ADP
ijtc-1195	84	4	fraud	fraud	NOUN
ijtc-1195	84	5	have	have	AUX
ijtc-1195	84	6	shown	show	VERB
ijtc-1195	84	7	that	that	SCONJ
ijtc-1195	84	8	the	the	DET
ijtc-1195	84	9	position	position	NOUN
ijtc-1195	84	10	and	and	CCONJ
ijtc-1195	84	11	authority	authority	NOUN
ijtc-1195	84	12	that	that	SCONJ
ijtc-1195	84	13	a	a	DET
ijtc-1195	84	14	person	person	NOUN
ijtc-1195	84	15	has	have	VERB
ijtc-1195	84	16	within	within	ADP
ijtc-1195	84	17	the	the	DET
ijtc-1195	84	18	company	company	NOUN
ijtc-1195	84	19	can	can	AUX
ijtc-1195	84	20	also	also	ADV
ijtc-1195	84	21	provide	provide	VERB
ijtc-1195	84	22	opportunities	opportunity	NOUN
ijtc-1195	84	23	.	.	PUNCT
ijtc-1195	85	1	fraud	fraud	NOUN
ijtc-1195	85	2	opportunities	opportunity	NOUN
ijtc-1195	85	3	can	can	AUX
ijtc-1195	85	4	arise	arise	VERB
ijtc-1195	85	5	due	due	ADP
ijtc-1195	85	6	to	to	ADP
ijtc-1195	85	7	ineffective	ineffective	ADJ
ijtc-1195	85	8	monitoring	monitoring	NOUN
ijtc-1195	85	9	.	.	PUNCT
ijtc-1195	86	1	ineffective	ineffective	ADJ
ijtc-1195	86	2	monitoring	monitoring	NOUN
ijtc-1195	86	3	occurs	occur	VERB
ijtc-1195	86	4	when	when	SCONJ
ijtc-1195	86	5	the	the	DET
ijtc-1195	86	6	supervisory	supervisory	ADJ
ijtc-1195	86	7	role	role	NOUN
ijtc-1195	86	8	of	of	ADP
ijtc-1195	86	9	an	an	DET
ijtc-1195	86	10	organization	organization	NOUN
ijtc-1195	86	11	is	be	AUX
ijtc-1195	86	12	not	not	PART
ijtc-1195	86	13	functioning	function	VERB
ijtc-1195	86	14	correctly(andrew	correctly(andrew	PROPN
ijtc-1195	86	15	et	et	PROPN
ijtc-1195	86	16	al	al	PROPN
ijtc-1195	86	17	.	.	PROPN
ijtc-1195	86	18	,	,	PUNCT
ijtc-1195	86	19	2022	2022	NUM
ijtc-1195	86	20	)	)	PUNCT
ijtc-1195	86	21	.	.	PUNCT
ijtc-1195	87	1	this	this	PRON
ijtc-1195	87	2	may	may	AUX
ijtc-1195	87	3	be	be	AUX
ijtc-1195	87	4	attributed	attribute	VERB
ijtc-1195	87	5	to	to	ADP
ijtc-1195	87	6	the	the	DET
ijtc-1195	87	7	monopolistic	monopolistic	ADJ
ijtc-1195	87	8	control	control	NOUN
ijtc-1195	87	9	of	of	ADP
ijtc-1195	87	10	management	management	NOUN
ijtc-1195	87	11	,	,	PUNCT
ijtc-1195	87	12	leading	lead	VERB
ijtc-1195	87	13	to	to	ADP
ijtc-1195	87	14	ineffective	ineffective	ADJ
ijtc-1195	87	15	supervision	supervision	NOUN
ijtc-1195	87	16	of	of	ADP
ijtc-1195	87	17	financial	financial	ADJ
ijtc-1195	87	18	statements	statement	NOUN
ijtc-1195	87	19	and	and	CCONJ
ijtc-1195	87	20	internal	internal	ADJ
ijtc-1195	87	21	controls	control	NOUN
ijtc-1195	87	22	.	.	PUNCT
ijtc-1195	88	1	the	the	DET
ijtc-1195	88	2	ineffectiveness	ineffectiveness	NOUN
ijtc-1195	88	3	of	of	ADP
ijtc-1195	88	4	the	the	DET
ijtc-1195	88	5	supervisory	supervisory	ADJ
ijtc-1195	88	6	function	function	NOUN
ijtc-1195	88	7	can	can	AUX
ijtc-1195	88	8	be	be	AUX
ijtc-1195	88	9	attributed	attribute	VERB
ijtc-1195	88	10	to	to	ADP
ijtc-1195	88	11	the	the	DET
ijtc-1195	88	12	absence	absence	NOUN
ijtc-1195	88	13	of	of	ADP
ijtc-1195	88	14	internal	internal	ADJ
ijtc-1195	88	15	control	control	NOUN
ijtc-1195	88	16	,	,	PUNCT
ijtc-1195	88	17	which	which	PRON
ijtc-1195	88	18	creates	create	VERB
ijtc-1195	88	19	chances	chance	NOUN
ijtc-1195	88	20	for	for	SCONJ
ijtc-1195	88	21	individuals	individual	NOUN
ijtc-1195	88	22	to	to	PART
ijtc-1195	88	23	alter	alter	VERB
ijtc-1195	88	24	financial	financial	ADJ
ijtc-1195	88	25	accounts	account	NOUN
ijtc-1195	88	26	.	.	PUNCT
ijtc-1195	89	1	in	in	ADP
ijtc-1195	89	2	the	the	DET
ijtc-1195	89	3	supervision	supervision	NOUN
ijtc-1195	89	4	of	of	ADP
ijtc-1195	89	5	the	the	DET
ijtc-1195	89	6	company	company	NOUN
ijtc-1195	89	7	is	be	AUX
ijtc-1195	89	8	very	very	ADV
ijtc-1195	89	9	closely	closely	ADV
ijtc-1195	89	10	related	relate	VERB
ijtc-1195	89	11	to	to	ADP
ijtc-1195	89	12	the	the	DET
ijtc-1195	89	13	board	board	NOUN
ijtc-1195	89	14	of	of	ADP
ijtc-1195	89	15	commissioners	commissioner	NOUN
ijtc-1195	89	16	.	.	PUNCT
ijtc-1195	90	1	action	action	NOUN
ijtc-1195	90	2	fraud	fraud	NOUN
ijtc-1195	90	3	in	in	ADP
ijtc-1195	90	4	in	in	ADP
ijtc-1195	90	5	company	company	NOUN
ijtc-1195	90	6	could	could	AUX
ijtc-1195	90	7	prevented	prevent	VERB
ijtc-1195	90	8	with	with	ADP
ijtc-1195	90	9	the	the	DET
ijtc-1195	90	10	more	more	ADV
ijtc-1195	90	11	big	big	ADJ
ijtc-1195	90	12	ratio	ratio	NOUN
ijtc-1195	90	13	board	board	NOUN
ijtc-1195	90	14	of	of	ADP
ijtc-1195	90	15	commissioners.(julia	commissioners.(julia	NOUN
ijtc-1195	90	16	&	&	CCONJ
ijtc-1195	90	17	yunita	yunita	PROPN
ijtc-1195	90	18	,	,	PUNCT
ijtc-1195	90	19	2022	2022	NUM
ijtc-1195	90	20	)	)	PUNCT
ijtc-1195	90	21	the	the	DET
ijtc-1195	90	22	effectiveness	effectiveness	NOUN
ijtc-1195	90	23	of	of	ADP
ijtc-1195	90	24	monitoring	monitoring	NOUN
ijtc-1195	90	25	can	can	AUX
ijtc-1195	90	26	be	be	AUX
ijtc-1195	90	27	assessed	assess	VERB
ijtc-1195	90	28	by	by	ADP
ijtc-1195	90	29	calculating	calculate	VERB
ijtc-1195	90	30	the	the	DET
ijtc-1195	90	31	proportion	proportion	NOUN
ijtc-1195	90	32	of	of	ADP
ijtc-1195	90	33	independent	independent	ADJ
ijtc-1195	90	34	directors	director	NOUN
ijtc-1195	90	35	out	out	ADP
ijtc-1195	90	36	of	of	ADP
ijtc-1195	90	37	the	the	DET
ijtc-1195	90	38	total	total	ADJ
ijtc-1195	90	39	number	number	NOUN
ijtc-1195	90	40	of	of	ADP
ijtc-1195	90	41	directors	director	NOUN
ijtc-1195	90	42	.	.	PUNCT
ijtc-1195	91	1	there	there	PRON
ijtc-1195	91	2	is	be	VERB
ijtc-1195	91	3	a	a	DET
ijtc-1195	91	4	positive	positive	ADJ
ijtc-1195	91	5	correlation	correlation	NOUN
ijtc-1195	91	6	between	between	ADP
ijtc-1195	91	7	the	the	DET
ijtc-1195	91	8	proportion	proportion	NOUN
ijtc-1195	91	9	of	of	ADP
ijtc-1195	91	10	independent	independent	ADJ
ijtc-1195	91	11	directors	director	NOUN
ijtc-1195	91	12	on	on	ADP
ijtc-1195	91	13	the	the	DET
ijtc-1195	91	14	board	board	NOUN
ijtc-1195	91	15	and	and	CCONJ
ijtc-1195	91	16	the	the	DET
ijtc-1195	91	17	effectiveness	effectiveness	NOUN
ijtc-1195	91	18	of	of	ADP
ijtc-1195	91	19	management	management	NOUN
ijtc-1195	91	20	oversight	oversight	NOUN
ijtc-1195	91	21	,	,	PUNCT
ijtc-1195	91	22	as	as	ADV
ijtc-1195	91	23	well	well	ADV
ijtc-1195	91	24	as	as	ADP
ijtc-1195	91	25	an	an	DET
ijtc-1195	91	26	increased	increase	VERB
ijtc-1195	91	27	probability	probability	NOUN
ijtc-1195	91	28	of	of	ADP
ijtc-1195	91	29	financial	financial	ADJ
ijtc-1195	91	30	reporting	reporting	NOUN
ijtc-1195	91	31	fraud	fraud	NOUN
ijtc-1195	91	32	.	.	PUNCT
ijtc-1195	92	1	(	(	PUNCT
ijtc-1195	92	2	handoko	handoko	NOUN
ijtc-1195	92	3	,	,	PUNCT
ijtc-1195	92	4	2021	2021	NUM
ijtc-1195	92	5	)	)	PUNCT
ijtc-1195	92	6	.	.	PUNCT
ijtc-1195	93	1	the	the	DET
ijtc-1195	93	2	establishment	establishment	NOUN
ijtc-1195	93	3	of	of	ADP
ijtc-1195	93	4	an	an	DET
ijtc-1195	93	5	independent	independent	ADJ
ijtc-1195	93	6	board	board	NOUN
ijtc-1195	93	7	of	of	ADP
ijtc-1195	93	8	commissioners	commissioner	NOUN
ijtc-1195	93	9	external	external	ADJ
ijtc-1195	93	10	to	to	ADP
ijtc-1195	93	11	the	the	DET
ijtc-1195	93	12	company	company	NOUN
ijtc-1195	93	13	will	will	AUX
ijtc-1195	93	14	enhance	enhance	VERB
ijtc-1195	93	15	the	the	DET
ijtc-1195	93	16	efficacy	efficacy	NOUN
ijtc-1195	93	17	of	of	ADP
ijtc-1195	93	18	financial	financial	ADJ
ijtc-1195	93	19	statement	statement	NOUN
ijtc-1195	93	20	supervision	supervision	NOUN
ijtc-1195	93	21	,	,	PUNCT
ijtc-1195	93	22	thereby	thereby	ADV
ijtc-1195	93	23	reducing	reduce	VERB
ijtc-1195	93	24	the	the	DET
ijtc-1195	93	25	likelihood	likelihood	NOUN
ijtc-1195	93	26	of	of	ADP
ijtc-1195	93	27	financial	financial	ADJ
ijtc-1195	93	28	statement	statement	NOUN
ijtc-1195	93	29	fraud.(wilantari	fraud.(wilantari	NUM
ijtc-1195	93	30	&	&	CCONJ
ijtc-1195	93	31	ariyanto	ariyanto	ADV
ijtc-1195	93	32	,	,	PUNCT
ijtc-1195	93	33	2023	2023	NUM
ijtc-1195	93	34	)	)	PUNCT
ijtc-1195	93	35	𝐵𝐷𝑂𝑈𝐵𝑇	𝐵𝐷𝑂𝑈𝐵𝑇	PROPN
ijtc-1195	93	36	=	=	SYM
ijtc-1195	94	1	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-1195	94	2	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	94	3	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	PROPN
ijtc-1195	94	4	𝐵𝑜𝑎𝑟𝑑	𝐵𝑜𝑎𝑟𝑑	PROPN
ijtc-1195	94	5	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	94	6	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1195	94	7	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	94	8	𝐵𝑜𝑎𝑟𝑑	𝐵𝑜𝑎𝑟𝑑	PROPN
ijtc-1195	94	9	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	94	10	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1195	94	11	h4	h4	PROPN
ijtc-1195	94	12	the	the	DET
ijtc-1195	94	13	influence	influence	NOUN
ijtc-1195	94	14	of	of	ADP
ijtc-1195	94	15	rationalization	rationalization	NOUN
ijtc-1195	94	16	on	on	ADP
ijtc-1195	94	17	financial	financial	ADJ
ijtc-1195	94	18	statement	statement	NOUN
ijtc-1195	94	19	fraud	fraud	NOUN
ijtc-1195	94	20	the	the	DET
ijtc-1195	94	21	rationalization	rationalization	NOUN
ijtc-1195	94	22	based	base	VERB
ijtc-1195	94	23	on	on	ADP
ijtc-1195	94	24	research	research	NOUN
ijtc-1195	94	25	(	(	PUNCT
ijtc-1195	94	26	tugas	tugas	NOUN
ijtc-1195	94	27	,	,	PUNCT
ijtc-1195	94	28	2012	2012	NUM
ijtc-1195	94	29	)	)	PUNCT
ijtc-1195	94	30	posits	posit	NOUN
ijtc-1195	94	31	that	that	SCONJ
ijtc-1195	94	32	the	the	DET
ijtc-1195	94	33	top	top	ADJ
ijtc-1195	94	34	management	management	NOUN
ijtc-1195	94	35	has	have	AUX
ijtc-1195	94	36	convinced	convince	VERB
ijtc-1195	94	37	themselves	themselves	PRON
ijtc-1195	94	38	that	that	SCONJ
ijtc-1195	94	39	the	the	DET
ijtc-1195	94	40	fraudulent	fraudulent	ADJ
ijtc-1195	94	41	behavior	behavior	NOUN
ijtc-1195	94	42	they	they	PRON
ijtc-1195	94	43	engage	engage	VERB
ijtc-1195	94	44	in	in	ADP
ijtc-1195	94	45	is	be	AUX
ijtc-1195	94	46	a	a	DET
ijtc-1195	94	47	worthy	worthy	ADJ
ijtc-1195	94	48	risk.the	risk.the	PRON
ijtc-1195	94	49	belief	belief	NOUN
ijtc-1195	94	50	that	that	SCONJ
ijtc-1195	94	51	someone	someone	PRON
ijtc-1195	94	52	can	can	AUX
ijtc-1195	94	53	commit	commit	VERB
ijtc-1195	94	54	fraud	fraud	NOUN
ijtc-1195	94	55	is	be	AUX
ijtc-1195	94	56	part	part	NOUN
ijtc-1195	94	57	of	of	ADP
ijtc-1195	94	58	rationalization	rationalization	NOUN
ijtc-1195	94	59	.	.	PUNCT
ijtc-1195	95	1	many	many	ADJ
ijtc-1195	95	2	scammers	scammer	NOUN
ijtc-1195	95	3	think	think	VERB
ijtc-1195	95	4	of	of	ADP
ijtc-1195	95	5	themselves	themselves	PRON
ijtc-1195	95	6	as	as	ADP
ijtc-1195	95	7	honest	honest	ADJ
ijtc-1195	95	8	ordinary	ordinary	ADJ
ijtc-1195	95	9	people	people	NOUN
ijtc-1195	95	10	rather	rather	ADV
ijtc-1195	95	11	than	than	ADP
ijtc-1195	95	12	criminals	criminal	NOUN
ijtc-1195	95	13	.	.	PUNCT
ijtc-1195	96	1	some	some	DET
ijtc-1195	96	2	people	people	NOUN
ijtc-1195	96	3	rationalize	rationalize	VERB
ijtc-1195	96	4	their	their	PRON
ijtc-1195	96	5	cheating	cheat	VERB
ijtc-1195	96	6	behavior	behavior	NOUN
ijtc-1195	96	7	by	by	ADP
ijtc-1195	96	8	reframing	reframe	VERB
ijtc-1195	96	9	their	their	PRON
ijtc-1195	96	10	definition	definition	NOUN
ijtc-1195	96	11	of	of	ADP
ijtc-1195	96	12	error	error	NOUN
ijtc-1195	96	13	to	to	PART
ijtc-1195	96	14	exclude	exclude	VERB
ijtc-1195	96	15	their	their	PRON
ijtc-1195	96	16	own	own	ADJ
ijtc-1195	96	17	actions	action	NOUN
ijtc-1195	96	18	.	.	PUNCT
ijtc-1195	97	1	in	in	ADP
ijtc-1195	97	2	accordance	accordance	NOUN
ijtc-1195	97	3	with	with	ADP
ijtc-1195	97	4	research	research	NOUN
ijtc-1195	97	5	findings	finding	NOUN
ijtc-1195	97	6	(	(	PUNCT
ijtc-1195	97	7	christian	christian	PROPN
ijtc-1195	97	8	&	&	CCONJ
ijtc-1195	97	9	visakha	visakha	ADJ
ijtc-1195	97	10	,	,	PUNCT
ijtc-1195	97	11	2021	2021	NUM
ijtc-1195	97	12	)	)	PUNCT
ijtc-1195	97	13	they	they	PRON
ijtc-1195	97	14	should	should	AUX
ijtc-1195	97	15	also	also	ADV
ijtc-1195	97	16	provide	provide	VERB
ijtc-1195	97	17	reasons	reason	NOUN
ijtc-1195	97	18	to	to	PART
ijtc-1195	97	19	make	make	VERB
ijtc-1195	97	20	fraudulent	fraudulent	ADJ
ijtc-1195	97	21	actions	action	NOUN
ijtc-1195	97	22	more	more	ADV
ijtc-1195	97	23	acceptable	acceptable	ADJ
ijtc-1195	97	24	to	to	ADP
ijtc-1195	97	25	them	they	PRON
ijtc-1195	97	26	.	.	PUNCT
ijtc-1195	98	1	therefore	therefore	ADV
ijtc-1195	98	2	,	,	PUNCT
ijtc-1195	98	3	they	they	PRON
ijtc-1195	98	4	can	can	AUX
ijtc-1195	98	5	ignore	ignore	VERB
ijtc-1195	98	6	values	value	NOUN
ijtc-1195	98	7	and	and	CCONJ
ijtc-1195	98	8	ethics	ethic	NOUN
ijtc-1195	98	9	and	and	CCONJ
ijtc-1195	98	10	commit	commit	VERB
ijtc-1195	98	11	wrong	wrong	ADJ
ijtc-1195	98	12	actions	action	NOUN
ijtc-1195	98	13	because	because	SCONJ
ijtc-1195	98	14	they	they	PRON
ijtc-1195	98	15	consider	consider	VERB
ijtc-1195	98	16	them	they	PRON
ijtc-1195	98	17	natural	natural	ADJ
ijtc-1195	98	18	or	or	CCONJ
ijtc-1195	98	19	harmless	harmless	NOUN
ijtc-1195	98	20	.	.	PUNCT
ijtc-1195	99	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	99	2	detecting	detect	VERB
ijtc-1195	99	3	the	the	DET
ijtc-1195	99	4	influence	influence	NOUN
ijtc-1195	99	5	of	of	ADP
ijtc-1195	99	6	the	the	DET
ijtc-1195	99	7	hexagon	hexagon	PROPN
ijtc-1195	99	8	fraud	fraud	PROPN
ijtc-1195	99	9	theory	theory	NOUN
ijtc-1195	99	10	in	in	ADP
ijtc-1195	99	11	financial	financial	ADJ
ijtc-1195	99	12	report	report	NOUN
ijtc-1195	99	13	fraud	fraud	NOUN
ijtc-1195	99	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	99	15	and	and	CCONJ
ijtc-1195	99	16	septiani	septiani	NOUN
ijtc-1195	99	17	540	540	NUM
ijtc-1195	99	18	|	|	ADV
ijtc-1195	99	19	ilomata	ilomata	PROPN
ijtc-1195	99	20	international	international	ADJ
ijtc-1195	99	21	journal	journal	NOUN
ijtc-1195	99	22	of	of	ADP
ijtc-1195	99	23	tax	tax	PROPN
ijtc-1195	99	24	&	&	CCONJ
ijtc-1195	99	25	accounting	accounting	PROPN
ijtc-1195	99	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	99	27	according	accord	VERB
ijtc-1195	99	28	to	to	ADP
ijtc-1195	99	29	albrecht	albrecht	PROPN
ijtc-1195	99	30	,	,	PUNCT
ijtc-1195	99	31	the	the	DET
ijtc-1195	99	32	phenomenon	phenomenon	NOUN
ijtc-1195	99	33	of	of	ADP
ijtc-1195	99	34	financial	financial	ADJ
ijtc-1195	99	35	statement	statement	NOUN
ijtc-1195	99	36	fraud	fraud	NOUN
ijtc-1195	99	37	can	can	AUX
ijtc-1195	99	38	be	be	AUX
ijtc-1195	99	39	attributed	attribute	VERB
ijtc-1195	99	40	to	to	ADP
ijtc-1195	99	41	a	a	DET
ijtc-1195	99	42	number	number	NOUN
ijtc-1195	99	43	of	of	ADP
ijtc-1195	99	44	factors	factor	NOUN
ijtc-1195	99	45	that	that	PRON
ijtc-1195	99	46	motivate	motivate	VERB
ijtc-1195	99	47	management	management	NOUN
ijtc-1195	99	48	to	to	PART
ijtc-1195	99	49	engage	engage	VERB
ijtc-1195	99	50	in	in	ADP
ijtc-1195	99	51	fraudulent	fraudulent	ADJ
ijtc-1195	99	52	activity	activity	NOUN
ijtc-1195	99	53	.	.	PUNCT
ijtc-1195	100	1	one	one	NUM
ijtc-1195	100	2	example	example	NOUN
ijtc-1195	100	3	is	be	AUX
ijtc-1195	100	4	the	the	DET
ijtc-1195	100	5	total	total	ADJ
ijtc-1195	100	6	accrual	accrual	ADJ
ijtc-1195	100	7	ratio	ratio	NOUN
ijtc-1195	100	8	that	that	PRON
ijtc-1195	100	9	can	can	AUX
ijtc-1195	100	10	predict	predict	VERB
ijtc-1195	100	11	the	the	DET
ijtc-1195	100	12	likelihood	likelihood	NOUN
ijtc-1195	100	13	of	of	ADP
ijtc-1195	100	14	fraud	fraud	NOUN
ijtc-1195	100	15	.	.	PUNCT
ijtc-1195	101	1	this	this	DET
ijtc-1195	101	2	ratio	ratio	NOUN
ijtc-1195	101	3	shows	show	VERB
ijtc-1195	101	4	the	the	DET
ijtc-1195	101	5	subjectivity	subjectivity	NOUN
ijtc-1195	101	6	of	of	ADP
ijtc-1195	101	7	decision	decision	NOUN
ijtc-1195	101	8	-	-	PUNCT
ijtc-1195	101	9	making	making	NOUN
ijtc-1195	101	10	by	by	ADP
ijtc-1195	101	11	management	management	NOUN
ijtc-1195	101	12	which	which	PRON
ijtc-1195	101	13	is	be	AUX
ijtc-1195	101	14	reflected	reflect	VERB
ijtc-1195	101	15	in	in	ADP
ijtc-1195	101	16	the	the	DET
ijtc-1195	101	17	use	use	NOUN
ijtc-1195	101	18	of	of	ADP
ijtc-1195	101	19	accruals	accrual	NOUN
ijtc-1195	101	20	in	in	ADP
ijtc-1195	101	21	financial	financial	ADJ
ijtc-1195	101	22	statements	statement	NOUN
ijtc-1195	101	23	(	(	PUNCT
ijtc-1195	101	24	oktarigusta	oktarigusta	ADJ
ijtc-1195	101	25	,	,	PUNCT
ijtc-1195	101	26	2017	2017	NUM
ijtc-1195	101	27	)	)	PUNCT
ijtc-1195	101	28	.	.	PUNCT
ijtc-1195	102	1	thus	thus	ADV
ijtc-1195	102	2	,	,	PUNCT
ijtc-1195	102	3	rationalization	rationalization	NOUN
ijtc-1195	102	4	becomes	become	VERB
ijtc-1195	102	5	a	a	DET
ijtc-1195	102	6	mechanism	mechanism	NOUN
ijtc-1195	102	7	used	use	VERB
ijtc-1195	102	8	by	by	ADP
ijtc-1195	102	9	individuals	individual	NOUN
ijtc-1195	102	10	to	to	PART
ijtc-1195	102	11	justify	justify	VERB
ijtc-1195	102	12	unethical	unethical	ADJ
ijtc-1195	102	13	behavior	behavior	NOUN
ijtc-1195	102	14	,	,	PUNCT
ijtc-1195	102	15	such	such	ADJ
ijtc-1195	102	16	as	as	ADP
ijtc-1195	102	17	financial	financial	ADJ
ijtc-1195	102	18	statement	statement	NOUN
ijtc-1195	102	19	fraud	fraud	NOUN
ijtc-1195	102	20	,	,	PUNCT
ijtc-1195	102	21	by	by	ADP
ijtc-1195	102	22	providing	provide	VERB
ijtc-1195	102	23	socially	socially	ADV
ijtc-1195	102	24	acceptable	acceptable	ADJ
ijtc-1195	102	25	reasons	reason	NOUN
ijtc-1195	102	26	.	.	PUNCT
ijtc-1195	103	1	(	(	PUNCT
ijtc-1195	103	2	lastanti	lastanti	X
ijtc-1195	103	3	et	et	PROPN
ijtc-1195	103	4	al	al	PROPN
ijtc-1195	103	5	.	.	PROPN
ijtc-1195	103	6	,	,	PUNCT
ijtc-1195	103	7	2022	2022	NUM
ijtc-1195	103	8	)	)	PUNCT
ijtc-1195	103	9	.	.	PUNCT
ijtc-1195	104	1	management	management	NOUN
ijtc-1195	104	2	that	that	PRON
ijtc-1195	104	3	commits	commit	VERB
ijtc-1195	104	4	accrual	accrual	ADJ
ijtc-1195	104	5	accounting	accounting	NOUN
ijtc-1195	104	6	fraud	fraud	NOUN
ijtc-1195	104	7	will	will	AUX
ijtc-1195	104	8	increase	increase	VERB
ijtc-1195	104	9	profits	profit	NOUN
ijtc-1195	104	10	by	by	ADP
ijtc-1195	104	11	including	include	VERB
ijtc-1195	104	12	future	future	ADJ
ijtc-1195	104	13	income	income	NOUN
ijtc-1195	104	14	in	in	ADP
ijtc-1195	104	15	current	current	ADJ
ijtc-1195	104	16	income	income	NOUN
ijtc-1195	104	17	.	.	PUNCT
ijtc-1195	105	1	this	this	PRON
ijtc-1195	105	2	is	be	AUX
ijtc-1195	105	3	done	do	VERB
ijtc-1195	105	4	with	with	ADP
ijtc-1195	105	5	the	the	DET
ijtc-1195	105	6	intention	intention	NOUN
ijtc-1195	105	7	that	that	SCONJ
ijtc-1195	105	8	his	his	PRON
ijtc-1195	105	9	performance	performance	NOUN
ijtc-1195	105	10	in	in	ADP
ijtc-1195	105	11	the	the	DET
ijtc-1195	105	12	company	company	NOUN
ijtc-1195	105	13	is	be	AUX
ijtc-1195	105	14	good.(agustin	good.(agustin	NOUN
ijtc-1195	105	15	,	,	PUNCT
ijtc-1195	105	16	yufantria	yufantria	NOUN
ijtc-1195	105	17	,	,	PUNCT
ijtc-1195	105	18	and	and	CCONJ
ijtc-1195	105	19	ameraldo	ameraldo	VERB
ijtc-1195	105	20	2022	2022	NUM
ijtc-1195	105	21	)	)	PUNCT
ijtc-1195	105	22	.	.	PUNCT
ijtc-1195	106	1	𝑇𝐴𝑇𝐴	𝑇𝐴𝑇𝐴	PROPN
ijtc-1195	106	2	=	=	PUNCT
ijtc-1195	106	3	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1195	106	4	𝑀𝑎𝑟𝑔𝑖𝑛	𝑀𝑎𝑟𝑔𝑖𝑛	PROPN
ijtc-1195	106	5	𝑜𝑛	𝑜𝑛	PROPN
ijtc-1195	106	6	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	106	7	−	−	PROPN
ijtc-1195	106	8	𝐶𝑎𝑠ℎ𝑓𝑙𝑜𝑤	𝐶𝑎𝑠ℎ𝑓𝑙𝑜𝑤	PROPN
ijtc-1195	106	9	𝑓𝑟𝑜𝑚	𝑓𝑟𝑜𝑚	VERB
ijtc-1195	106	10	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	PROPN
ijtc-1195	106	11	𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑖𝑒𝑠	𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑖𝑒𝑠	PROPN
ijtc-1195	106	12	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	106	13	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	106	14	h5	h5	VERB
ijtc-1195	106	15	the	the	DET
ijtc-1195	106	16	influence	influence	NOUN
ijtc-1195	106	17	of	of	ADP
ijtc-1195	106	18	capability	capability	NOUN
ijtc-1195	106	19	on	on	ADP
ijtc-1195	106	20	financial	financial	ADJ
ijtc-1195	106	21	statement	statement	NOUN
ijtc-1195	106	22	fraud	fraud	NOUN
ijtc-1195	106	23	capability	capability	NOUN
ijtc-1195	106	24	refers	refer	VERB
ijtc-1195	106	25	to	to	ADP
ijtc-1195	106	26	the	the	DET
ijtc-1195	106	27	inherent	inherent	ADJ
ijtc-1195	106	28	qualities	quality	NOUN
ijtc-1195	106	29	and	and	CCONJ
ijtc-1195	106	30	abilities	ability	NOUN
ijtc-1195	106	31	possessed	possess	VERB
ijtc-1195	106	32	by	by	ADP
ijtc-1195	106	33	an	an	DET
ijtc-1195	106	34	individual	individual	NOUN
ijtc-1195	106	35	that	that	PRON
ijtc-1195	106	36	significantly	significantly	ADV
ijtc-1195	106	37	influence	influence	VERB
ijtc-1195	106	38	the	the	DET
ijtc-1195	106	39	likelihood	likelihood	NOUN
ijtc-1195	106	40	of	of	ADP
ijtc-1195	106	41	fraud	fraud	NOUN
ijtc-1195	106	42	occurring	occur	VERB
ijtc-1195	106	43	when	when	SCONJ
ijtc-1195	106	44	there	there	PRON
ijtc-1195	106	45	is	be	VERB
ijtc-1195	106	46	pressure	pressure	NOUN
ijtc-1195	106	47	,	,	PUNCT
ijtc-1195	106	48	opportunity	opportunity	NOUN
ijtc-1195	106	49	,	,	PUNCT
ijtc-1195	106	50	and	and	CCONJ
ijtc-1195	106	51	reasoning	reasoning	NOUN
ijtc-1195	106	52	.	.	PUNCT
ijtc-1195	107	1	it	it	PRON
ijtc-1195	107	2	is	be	AUX
ijtc-1195	107	3	unlikely	unlikely	ADJ
ijtc-1195	107	4	that	that	SCONJ
ijtc-1195	107	5	there	there	PRON
ijtc-1195	107	6	will	will	AUX
ijtc-1195	107	7	be	be	AUX
ijtc-1195	107	8	significant	significant	ADJ
ijtc-1195	107	9	instances	instance	NOUN
ijtc-1195	107	10	of	of	ADP
ijtc-1195	107	11	financial	financial	ADJ
ijtc-1195	107	12	statement	statement	NOUN
ijtc-1195	107	13	fraud	fraud	NOUN
ijtc-1195	107	14	,	,	PUNCT
ijtc-1195	107	15	particularly	particularly	ADV
ijtc-1195	107	16	involving	involve	VERB
ijtc-1195	107	17	billions	billion	NOUN
ijtc-1195	107	18	of	of	ADP
ijtc-1195	107	19	dollars	dollar	NOUN
ijtc-1195	107	20	,	,	PUNCT
ijtc-1195	107	21	without	without	ADP
ijtc-1195	107	22	the	the	DET
ijtc-1195	107	23	involvement	involvement	NOUN
ijtc-1195	107	24	of	of	ADP
ijtc-1195	107	25	individuals	individual	NOUN
ijtc-1195	107	26	with	with	ADP
ijtc-1195	107	27	the	the	DET
ijtc-1195	107	28	requisite	requisite	ADJ
ijtc-1195	107	29	capabilities	capability	NOUN
ijtc-1195	107	30	to	to	PART
ijtc-1195	107	31	implement	implement	VERB
ijtc-1195	107	32	the	the	DET
ijtc-1195	107	33	fraud	fraud	NOUN
ijtc-1195	107	34	.	.	PUNCT
ijtc-1195	108	1	opportunities	opportunity	NOUN
ijtc-1195	108	2	will	will	AUX
ijtc-1195	108	3	open	open	VERB
ijtc-1195	108	4	doors	door	NOUN
ijtc-1195	108	5	,	,	PUNCT
ijtc-1195	108	6	and	and	CCONJ
ijtc-1195	108	7	incentives	incentive	NOUN
ijtc-1195	108	8	and	and	CCONJ
ijtc-1195	108	9	justifications	justification	NOUN
ijtc-1195	108	10	will	will	AUX
ijtc-1195	108	11	lead	lead	VERB
ijtc-1195	108	12	potential	potential	ADJ
ijtc-1195	108	13	fraudsters	fraudster	NOUN
ijtc-1195	108	14	to	to	PART
ijtc-1195	108	15	open	open	VERB
ijtc-1195	108	16	loopholes	loophole	NOUN
ijtc-1195	108	17	,	,	PUNCT
ijtc-1195	108	18	but	but	CCONJ
ijtc-1195	108	19	the	the	DET
ijtc-1195	108	20	perpetrator	perpetrator	NOUN
ijtc-1195	108	21	also	also	ADV
ijtc-1195	108	22	needs	need	VERB
ijtc-1195	108	23	to	to	PART
ijtc-1195	108	24	have	have	VERB
ijtc-1195	108	25	the	the	DET
ijtc-1195	108	26	ability	ability	NOUN
ijtc-1195	108	27	to	to	PART
ijtc-1195	108	28	get	get	VERB
ijtc-1195	108	29	through	through	ADP
ijtc-1195	108	30	those	those	DET
ijtc-1195	108	31	loopholes	loophole	NOUN
ijtc-1195	108	32	.	.	PUNCT
ijtc-1195	109	1	one	one	NUM
ijtc-1195	109	2	of	of	ADP
ijtc-1195	109	3	the	the	DET
ijtc-1195	109	4	capacities	capacity	NOUN
ijtc-1195	109	5	that	that	PRON
ijtc-1195	109	6	encourages	encourage	VERB
ijtc-1195	109	7	the	the	DET
ijtc-1195	109	8	management	management	NOUN
ijtc-1195	109	9	of	of	ADP
ijtc-1195	109	10	a	a	DET
ijtc-1195	109	11	company	company	NOUN
ijtc-1195	109	12	to	to	PART
ijtc-1195	109	13	commit	commit	VERB
ijtc-1195	109	14	fraud	fraud	NOUN
ijtc-1195	109	15	is	be	AUX
ijtc-1195	109	16	changing	change	VERB
ijtc-1195	109	17	the	the	DET
ijtc-1195	109	18	term	term	NOUN
ijtc-1195	109	19	of	of	ADP
ijtc-1195	109	20	office	office	NOUN
ijtc-1195	109	21	of	of	ADP
ijtc-1195	109	22	directors	director	NOUN
ijtc-1195	109	23	.	.	PUNCT
ijtc-1195	110	1	ceo	ceo	NOUN
ijtc-1195	110	2	tenure	tenure	NOUN
ijtc-1195	110	3	is	be	AUX
ijtc-1195	110	4	the	the	DET
ijtc-1195	110	5	length	length	NOUN
ijtc-1195	110	6	of	of	ADP
ijtc-1195	110	7	time	time	NOUN
ijtc-1195	110	8	a	a	DET
ijtc-1195	110	9	ceo	ceo	NOUN
ijtc-1195	110	10	stays	stay	VERB
ijtc-1195	110	11	with	with	ADP
ijtc-1195	110	12	an	an	DET
ijtc-1195	110	13	organization	organization	NOUN
ijtc-1195	110	14	.	.	PUNCT
ijtc-1195	111	1	the	the	PRON
ijtc-1195	111	2	longer	long	ADV
ijtc-1195	111	3	the	the	DET
ijtc-1195	111	4	ceo	ceo	NOUN
ijtc-1195	111	5	serves	serve	VERB
ijtc-1195	111	6	,	,	PUNCT
ijtc-1195	111	7	the	the	DET
ijtc-1195	111	8	more	more	ADV
ijtc-1195	111	9	informed	informed	ADJ
ijtc-1195	111	10	decisions	decision	NOUN
ijtc-1195	111	11	he	he	PRON
ijtc-1195	111	12	can	can	AUX
ijtc-1195	111	13	make	make	VERB
ijtc-1195	111	14	about	about	ADP
ijtc-1195	111	15	the	the	DET
ijtc-1195	111	16	company	company	NOUN
ijtc-1195	111	17	he	he	PRON
ijtc-1195	111	18	leads	lead	VERB
ijtc-1195	111	19	.	.	PUNCT
ijtc-1195	112	1	decisions	decision	NOUN
ijtc-1195	112	2	about	about	ADP
ijtc-1195	112	3	the	the	DET
ijtc-1195	112	4	company	company	NOUN
ijtc-1195	112	5	he	he	PROPN
ijtc-1195	112	6	leads(suryakusuma	leads(suryakusuma	PROPN
ijtc-1195	112	7	&	&	CCONJ
ijtc-1195	112	8	stephanus	stephanus	PROPN
ijtc-1195	112	9	,	,	PUNCT
ijtc-1195	112	10	2023	2023	NUM
ijtc-1195	112	11	)	)	PUNCT
ijtc-1195	112	12	a	a	DET
ijtc-1195	112	13	tenure	tenure	NOUN
ijtc-1195	112	14	of	of	ADP
ijtc-1195	112	15	directors	director	NOUN
ijtc-1195	112	16	that	that	PRON
ijtc-1195	112	17	exceeds	exceed	VERB
ijtc-1195	112	18	six	six	NUM
ijtc-1195	112	19	years	year	NOUN
ijtc-1195	112	20	has	have	VERB
ijtc-1195	112	21	the	the	DET
ijtc-1195	112	22	potential	potential	NOUN
ijtc-1195	112	23	to	to	PART
ijtc-1195	112	24	commit	commit	VERB
ijtc-1195	112	25	fraud	fraud	NOUN
ijtc-1195	112	26	because	because	SCONJ
ijtc-1195	112	27	a	a	DET
ijtc-1195	112	28	long	long	ADJ
ijtc-1195	112	29	tenure	tenure	NOUN
ijtc-1195	112	30	can	can	AUX
ijtc-1195	112	31	result	result	VERB
ijtc-1195	112	32	in	in	ADP
ijtc-1195	112	33	an	an	DET
ijtc-1195	112	34	adjustment	adjustment	NOUN
ijtc-1195	112	35	period	period	NOUN
ijtc-1195	112	36	that	that	PRON
ijtc-1195	112	37	triggers	trigger	VERB
ijtc-1195	112	38	financial	financial	ADJ
ijtc-1195	112	39	statement	statement	NOUN
ijtc-1195	112	40	fraud	fraud	NOUN
ijtc-1195	112	41	.	.	PUNCT
ijtc-1195	113	1	this	this	PRON
ijtc-1195	113	2	is	be	AUX
ijtc-1195	113	3	due	due	ADJ
ijtc-1195	113	4	to	to	ADP
ijtc-1195	113	5	the	the	DET
ijtc-1195	113	6	fact	fact	NOUN
ijtc-1195	113	7	that	that	SCONJ
ijtc-1195	113	8	at	at	ADP
ijtc-1195	113	9	this	this	DET
ijtc-1195	113	10	time	time	NOUN
ijtc-1195	113	11	,	,	PUNCT
ijtc-1195	113	12	the	the	DET
ijtc-1195	113	13	company	company	NOUN
ijtc-1195	113	14	is	be	AUX
ijtc-1195	113	15	typically	typically	ADV
ijtc-1195	113	16	experiencing	experience	VERB
ijtc-1195	113	17	a	a	DET
ijtc-1195	113	18	period	period	NOUN
ijtc-1195	113	19	of	of	ADP
ijtc-1195	113	20	instability	instability	NOUN
ijtc-1195	113	21	that	that	PRON
ijtc-1195	113	22	has	have	AUX
ijtc-1195	113	23	prevented	prevent	VERB
ijtc-1195	113	24	the	the	DET
ijtc-1195	113	25	new	new	ADJ
ijtc-1195	113	26	director	director	NOUN
ijtc-1195	113	27	from	from	ADP
ijtc-1195	113	28	meeting	meet	VERB
ijtc-1195	113	29	the	the	DET
ijtc-1195	113	30	principal	principal	NOUN
ijtc-1195	113	31	's	's	PART
ijtc-1195	113	32	expectations	expectation	NOUN
ijtc-1195	113	33	.	.	PUNCT
ijtc-1195	114	1	(	(	PUNCT
ijtc-1195	114	2	wolfe	wolfe	PROPN
ijtc-1195	114	3	&	&	CCONJ
ijtc-1195	114	4	hermanson	hermanson	PROPN
ijtc-1195	114	5	,	,	PUNCT
ijtc-1195	114	6	2004	2004	NUM
ijtc-1195	114	7	)	)	PUNCT
ijtc-1195	114	8	.	.	PUNCT
ijtc-1195	115	1	a	a	DET
ijtc-1195	115	2	longer	long	ADJ
ijtc-1195	115	3	tenure	tenure	NOUN
ijtc-1195	115	4	for	for	ADP
ijtc-1195	115	5	the	the	DET
ijtc-1195	115	6	ceo	ceo	NOUN
ijtc-1195	115	7	will	will	AUX
ijtc-1195	115	8	result	result	VERB
ijtc-1195	115	9	in	in	ADP
ijtc-1195	115	10	a	a	DET
ijtc-1195	115	11	concentration	concentration	NOUN
ijtc-1195	115	12	of	of	ADP
ijtc-1195	115	13	power	power	NOUN
ijtc-1195	115	14	,	,	PUNCT
ijtc-1195	115	15	which	which	PRON
ijtc-1195	115	16	will	will	AUX
ijtc-1195	115	17	have	have	VERB
ijtc-1195	115	18	an	an	DET
ijtc-1195	115	19	impact	impact	NOUN
ijtc-1195	115	20	on	on	ADP
ijtc-1195	115	21	the	the	DET
ijtc-1195	115	22	performance	performance	NOUN
ijtc-1195	115	23	of	of	ADP
ijtc-1195	115	24	the	the	DET
ijtc-1195	115	25	audit	audit	NOUN
ijtc-1195	115	26	committee	committee	NOUN
ijtc-1195	115	27	and	and	CCONJ
ijtc-1195	115	28	the	the	DET
ijtc-1195	115	29	company	company	NOUN
ijtc-1195	115	30	's	's	PART
ijtc-1195	115	31	internal	internal	ADJ
ijtc-1195	115	32	auditors	auditor	NOUN
ijtc-1195	115	33	.	.	PUNCT
ijtc-1195	116	1	given	give	VERB
ijtc-1195	116	2	the	the	DET
ijtc-1195	116	3	centralized	centralized	ADJ
ijtc-1195	116	4	nature	nature	NOUN
ijtc-1195	116	5	of	of	ADP
ijtc-1195	116	6	power	power	NOUN
ijtc-1195	116	7	,	,	PUNCT
ijtc-1195	116	8	there	there	PRON
ijtc-1195	116	9	is	be	VERB
ijtc-1195	116	10	a	a	DET
ijtc-1195	116	11	possibility	possibility	NOUN
ijtc-1195	116	12	that	that	SCONJ
ijtc-1195	116	13	this	this	PRON
ijtc-1195	116	14	will	will	AUX
ijtc-1195	116	15	result	result	VERB
ijtc-1195	116	16	in	in	ADP
ijtc-1195	116	17	an	an	DET
ijtc-1195	116	18	increase	increase	NOUN
ijtc-1195	116	19	in	in	ADP
ijtc-1195	116	20	the	the	DET
ijtc-1195	116	21	incidence	incidence	NOUN
ijtc-1195	116	22	of	of	ADP
ijtc-1195	116	23	financial	financial	ADJ
ijtc-1195	116	24	statement	statement	NOUN
ijtc-1195	116	25	fraud	fraud	NOUN
ijtc-1195	116	26	.	.	PUNCT
ijtc-1195	117	1	(	(	PUNCT
ijtc-1195	117	2	wang	wang	PROPN
ijtc-1195	117	3	et	et	PROPN
ijtc-1195	117	4	al	al	PROPN
ijtc-1195	117	5	.	.	PROPN
ijtc-1195	117	6	,	,	PUNCT
ijtc-1195	117	7	2017	2017	NUM
ijtc-1195	117	8	)	)	PUNCT
ijtc-1195	117	9	.	.	PUNCT
ijtc-1195	118	1	h6	h6	PROPN
ijtc-1195	118	2	the	the	DET
ijtc-1195	118	3	influence	influence	NOUN
ijtc-1195	118	4	of	of	ADP
ijtc-1195	118	5	ego	ego	NOUN
ijtc-1195	118	6	/	/	SYM
ijtc-1195	118	7	arrogance	arrogance	NOUN
ijtc-1195	118	8	on	on	ADP
ijtc-1195	118	9	financial	financial	ADJ
ijtc-1195	118	10	statement	statement	NOUN
ijtc-1195	118	11	fraud	fraud	NOUN
ijtc-1195	118	12	in	in	ADP
ijtc-1195	118	13	accordance	accordance	NOUN
ijtc-1195	118	14	with	with	ADP
ijtc-1195	118	15	freud	freud	NOUN
ijtc-1195	118	16	's	's	PART
ijtc-1195	118	17	theory	theory	NOUN
ijtc-1195	118	18	,	,	PUNCT
ijtc-1195	118	19	the	the	DET
ijtc-1195	118	20	ego	ego	NOUN
ijtc-1195	118	21	is	be	AUX
ijtc-1195	118	22	a	a	DET
ijtc-1195	118	23	component	component	NOUN
ijtc-1195	118	24	of	of	ADP
ijtc-1195	118	25	personality	personality	NOUN
ijtc-1195	118	26	that	that	PRON
ijtc-1195	118	27	serves	serve	VERB
ijtc-1195	118	28	as	as	ADP
ijtc-1195	118	29	a	a	DET
ijtc-1195	118	30	mediator	mediator	NOUN
ijtc-1195	118	31	between	between	ADP
ijtc-1195	118	32	the	the	DET
ijtc-1195	118	33	i	i	PROPN
ijtc-1195	118	34	d	d	PROPN
ijtc-1195	118	35	(	(	PUNCT
ijtc-1195	118	36	lust	lust	NOUN
ijtc-1195	118	37	)	)	PUNCT
ijtc-1195	118	38	and	and	CCONJ
ijtc-1195	118	39	the	the	DET
ijtc-1195	118	40	superego	superego	NOUN
ijtc-1195	118	41	(	(	PUNCT
ijtc-1195	118	42	moral	moral	ADJ
ijtc-1195	118	43	values	value	NOUN
ijtc-1195	118	44	)	)	PUNCT
ijtc-1195	118	45	.	.	PUNCT
ijtc-1195	119	1	the	the	DET
ijtc-1195	119	2	ego	ego	NOUN
ijtc-1195	119	3	seeks	seek	VERB
ijtc-1195	119	4	to	to	PART
ijtc-1195	119	5	meet	meet	VERB
ijtc-1195	119	6	the	the	DET
ijtc-1195	119	7	needs	need	NOUN
ijtc-1195	119	8	of	of	ADP
ijtc-1195	119	9	the	the	DET
ijtc-1195	119	10	i	i	PROPN
ijtc-1195	119	11	d	d	PROPN
ijtc-1195	119	12	without	without	ADP
ijtc-1195	119	13	interfering	interfere	VERB
ijtc-1195	119	14	with	with	ADP
ijtc-1195	119	15	the	the	DET
ijtc-1195	119	16	moral	moral	ADJ
ijtc-1195	119	17	values	value	NOUN
ijtc-1195	119	18	of	of	ADP
ijtc-1195	119	19	the	the	DET
ijtc-1195	119	20	superego	superego	NOUN
ijtc-1195	119	21	.	.	PUNCT
ijtc-1195	120	1	the	the	DET
ijtc-1195	120	2	ego	ego	NOUN
ijtc-1195	120	3	also	also	ADV
ijtc-1195	120	4	serves	serve	VERB
ijtc-1195	120	5	as	as	ADP
ijtc-1195	120	6	human	human	ADJ
ijtc-1195	120	7	awareness	awareness	NOUN
ijtc-1195	120	8	of	of	ADP
ijtc-1195	120	9	the	the	DET
ijtc-1195	120	10	reality	reality	NOUN
ijtc-1195	120	11	of	of	ADP
ijtc-1195	120	12	the	the	DET
ijtc-1195	120	13	world	world	NOUN
ijtc-1195	120	14	.	.	PUNCT
ijtc-1195	121	1	e.	e.	PROPN
ijtc-1195	121	2	stotland	stotland	PROPN
ijtc-1195	121	3	(	(	PUNCT
ijtc-1195	121	4	1977	1977	NUM
ijtc-1195	121	5	)	)	PUNCT
ijtc-1195	121	6	proposes	propose	VERB
ijtc-1195	121	7	that	that	SCONJ
ijtc-1195	121	8	the	the	DET
ijtc-1195	121	9	primary	primary	ADJ
ijtc-1195	121	10	motivating	motivating	NOUN
ijtc-1195	121	11	factor	factor	NOUN
ijtc-1195	121	12	behind	behind	ADP
ijtc-1195	121	13	white	white	ADJ
ijtc-1195	121	14	-	-	PUNCT
ijtc-1195	121	15	collar	collar	NOUN
ijtc-1195	121	16	crime	crime	NOUN
ijtc-1195	121	17	defined	define	VERB
ijtc-1195	121	18	by	by	ADP
ijtc-1195	121	19	its	its	PRON
ijtc-1195	121	20	perpetrators	perpetrator	NOUN
ijtc-1195	121	21	as	as	ADP
ijtc-1195	121	22	economic	economic	ADJ
ijtc-1195	121	23	abuse	abuse	NOUN
ijtc-1195	121	24	perpetrated	perpetrate	VERB
ijtc-1195	121	25	through	through	ADP
ijtc-1195	121	26	a	a	DET
ijtc-1195	121	27	combination	combination	NOUN
ijtc-1195	121	28	of	of	ADP
ijtc-1195	121	29	fraud	fraud	NOUN
ijtc-1195	121	30	,	,	PUNCT
ijtc-1195	121	31	deceit	deceit	NOUN
ijtc-1195	121	32	,	,	PUNCT
ijtc-1195	121	33	and	and	CCONJ
ijtc-1195	121	34	collusion	collusion	NOUN
ijtc-1195	121	35	is	be	AUX
ijtc-1195	121	36	a	a	DET
ijtc-1195	121	37	sense	sense	NOUN
ijtc-1195	121	38	of	of	ADP
ijtc-1195	121	39	superiority	superiority	NOUN
ijtc-1195	121	40	,	,	PUNCT
ijtc-1195	121	41	dominance	dominance	NOUN
ijtc-1195	121	42	,	,	PUNCT
ijtc-1195	121	43	and	and	CCONJ
ijtc-1195	121	44	admiration	admiration	NOUN
ijtc-1195	121	45	of	of	ADP
ijtc-1195	121	46	others	other	NOUN
ijtc-1195	121	47	.	.	PUNCT
ijtc-1195	122	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	122	2	detecting	detect	VERB
ijtc-1195	122	3	the	the	DET
ijtc-1195	122	4	influence	influence	NOUN
ijtc-1195	122	5	of	of	ADP
ijtc-1195	122	6	the	the	DET
ijtc-1195	122	7	hexagon	hexagon	PROPN
ijtc-1195	122	8	fraud	fraud	PROPN
ijtc-1195	122	9	theory	theory	NOUN
ijtc-1195	122	10	in	in	ADP
ijtc-1195	122	11	financial	financial	ADJ
ijtc-1195	122	12	report	report	NOUN
ijtc-1195	122	13	fraud	fraud	NOUN
ijtc-1195	122	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	122	15	and	and	CCONJ
ijtc-1195	122	16	septiani	septiani	ADJ
ijtc-1195	122	17	541	541	NUM
ijtc-1195	122	18	|	|	ADV
ijtc-1195	122	19	ilomata	ilomata	VERB
ijtc-1195	122	20	international	international	ADJ
ijtc-1195	122	21	journal	journal	NOUN
ijtc-1195	122	22	of	of	ADP
ijtc-1195	122	23	tax	tax	PROPN
ijtc-1195	122	24	&	&	CCONJ
ijtc-1195	122	25	accounting	account	VERB
ijtc-1195	122	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	122	27	situngkir	situngkir	NOUN
ijtc-1195	122	28	and	and	CCONJ
ijtc-1195	122	29	triyanto,2020	triyanto,2020	ADP
ijtc-1195	122	30	in	in	ADP
ijtc-1195	122	31	(	(	PUNCT
ijtc-1195	122	32	achmad	achmad	PROPN
ijtc-1195	122	33	,	,	PUNCT
ijtc-1195	122	34	ghozali	ghozali	ADJ
ijtc-1195	122	35	,	,	PUNCT
ijtc-1195	122	36	rahardian	rahardian	NOUN
ijtc-1195	122	37	,	,	PUNCT
ijtc-1195	122	38	et	et	PROPN
ijtc-1195	122	39	al	al	PROPN
ijtc-1195	122	40	.	.	PROPN
ijtc-1195	122	41	,	,	PUNCT
ijtc-1195	122	42	2022	2022	NUM
ijtc-1195	122	43	)	)	PUNCT
ijtc-1195	122	44	declaring	declare	VERB
ijtc-1195	122	45	that	that	SCONJ
ijtc-1195	122	46	the	the	DET
ijtc-1195	122	47	likelihood	likelihood	NOUN
ijtc-1195	122	48	of	of	ADP
ijtc-1195	122	49	fraud	fraud	NOUN
ijtc-1195	122	50	can	can	AUX
ijtc-1195	122	51	be	be	AUX
ijtc-1195	122	52	influenced	influence	VERB
ijtc-1195	122	53	by	by	ADP
ijtc-1195	122	54	an	an	DET
ijtc-1195	122	55	extremely	extremely	ADV
ijtc-1195	122	56	haughty	haughty	ADJ
ijtc-1195	122	57	demeanor	demeanor	NOUN
ijtc-1195	122	58	.	.	PUNCT
ijtc-1195	123	1	added	add	VERB
ijtc-1195	123	2	by	by	ADP
ijtc-1195	123	3	(	(	PUNCT
ijtc-1195	123	4	lionardi	lionardi	PROPN
ijtc-1195	123	5	&	&	CCONJ
ijtc-1195	123	6	suhartono	suhartono	PROPN
ijtc-1195	123	7	,	,	PUNCT
ijtc-1195	123	8	n.d	n.d	PROPN
ijtc-1195	123	9	.	.	PROPN
ijtc-1195	123	10	)	)	PUNCT
ijtc-1195	123	11	internal	internal	ADJ
ijtc-1195	123	12	control	control	NOUN
ijtc-1195	123	13	is	be	AUX
ijtc-1195	123	14	also	also	ADV
ijtc-1195	123	15	meaningless	meaningless	ADJ
ijtc-1195	123	16	to	to	ADP
ijtc-1195	123	17	the	the	DET
ijtc-1195	123	18	ceo	ceo	NOUN
ijtc-1195	123	19	because	because	SCONJ
ijtc-1195	123	20	of	of	ADP
ijtc-1195	123	21	his	his	PRON
ijtc-1195	123	22	rank	rank	NOUN
ijtc-1195	123	23	and	and	CCONJ
ijtc-1195	123	24	position	position	NOUN
ijtc-1195	123	25	,	,	PUNCT
ijtc-1195	123	26	which	which	PRON
ijtc-1195	123	27	makes	make	VERB
ijtc-1195	123	28	him	he	PRON
ijtc-1195	123	29	feel	feel	VERB
ijtc-1195	123	30	superior	superior	ADJ
ijtc-1195	123	31	.	.	PUNCT
ijtc-1195	124	1	the	the	DET
ijtc-1195	124	2	growing	grow	VERB
ijtc-1195	124	3	prevalence	prevalence	NOUN
ijtc-1195	124	4	of	of	ADP
ijtc-1195	124	5	ceo	ceo	NOUN
ijtc-1195	124	6	photographs	photograph	NOUN
ijtc-1195	124	7	in	in	ADP
ijtc-1195	124	8	financial	financial	ADJ
ijtc-1195	124	9	statements	statement	NOUN
ijtc-1195	124	10	may	may	AUX
ijtc-1195	124	11	contribute	contribute	VERB
ijtc-1195	124	12	to	to	ADP
ijtc-1195	124	13	the	the	DET
ijtc-1195	124	14	perception	perception	NOUN
ijtc-1195	124	15	that	that	SCONJ
ijtc-1195	124	16	ceos	ceo	NOUN
ijtc-1195	124	17	are	be	AUX
ijtc-1195	124	18	more	more	ADV
ijtc-1195	124	19	conceited	conceited	ADJ
ijtc-1195	124	20	.	.	PUNCT
ijtc-1195	125	1	the	the	DET
ijtc-1195	125	2	ceo	ceo	NOUN
ijtc-1195	125	3	's	's	PART
ijtc-1195	125	4	ambition	ambition	NOUN
ijtc-1195	125	5	to	to	PART
ijtc-1195	125	6	become	become	VERB
ijtc-1195	125	7	more	more	ADV
ijtc-1195	125	8	well	well	ADV
ijtc-1195	125	9	-	-	PUNCT
ijtc-1195	125	10	known	know	VERB
ijtc-1195	125	11	by	by	ADP
ijtc-1195	125	12	flaunting	flaunt	VERB
ijtc-1195	125	13	his	his	PRON
ijtc-1195	125	14	numerous	numerous	ADJ
ijtc-1195	125	15	positions	position	NOUN
ijtc-1195	125	16	inside	inside	ADP
ijtc-1195	125	17	the	the	DET
ijtc-1195	125	18	company	company	NOUN
ijtc-1195	125	19	is	be	AUX
ijtc-1195	125	20	the	the	DET
ijtc-1195	125	21	reasoning	reasoning	NOUN
ijtc-1195	125	22	.	.	PUNCT
ijtc-1195	126	1	the	the	DET
ijtc-1195	126	2	ceo	ceo	NOUN
ijtc-1195	126	3	is	be	AUX
ijtc-1195	126	4	thought	think	VERB
ijtc-1195	126	5	to	to	PART
ijtc-1195	126	6	possess	possess	VERB
ijtc-1195	126	7	a	a	DET
ijtc-1195	126	8	haughty	haughty	ADJ
ijtc-1195	126	9	or	or	CCONJ
ijtc-1195	126	10	conceited	conceited	ADJ
ijtc-1195	126	11	demeanor	demeanor	NOUN
ijtc-1195	126	12	(	(	PUNCT
ijtc-1195	126	13	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-1195	126	14	2020	2020	NUM
ijtc-1195	126	15	)	)	PUNCT
ijtc-1195	126	16	.	.	PUNCT
ijtc-1195	127	1	h7	h7	VERB
ijtc-1195	127	2	the	the	DET
ijtc-1195	127	3	influence	influence	NOUN
ijtc-1195	127	4	of	of	ADP
ijtc-1195	127	5	collusion	collusion	NOUN
ijtc-1195	127	6	on	on	ADP
ijtc-1195	127	7	financial	financial	ADJ
ijtc-1195	127	8	statement	statement	NOUN
ijtc-1195	127	9	fraud	fraud	NOUN
ijtc-1195	127	10	collusion	collusion	NOUN
ijtc-1195	127	11	refers	refer	VERB
ijtc-1195	127	12	to	to	ADP
ijtc-1195	127	13	the	the	DET
ijtc-1195	127	14	deliberate	deliberate	ADJ
ijtc-1195	127	15	agreement	agreement	NOUN
ijtc-1195	127	16	between	between	ADP
ijtc-1195	127	17	two	two	NUM
ijtc-1195	127	18	or	or	CCONJ
ijtc-1195	127	19	more	more	ADJ
ijtc-1195	127	20	individuals	individual	NOUN
ijtc-1195	127	21	to	to	PART
ijtc-1195	127	22	deceive	deceive	VERB
ijtc-1195	127	23	a	a	DET
ijtc-1195	127	24	third	third	ADJ
ijtc-1195	127	25	party	party	NOUN
ijtc-1195	127	26	and	and	CCONJ
ijtc-1195	127	27	deprive	deprive	VERB
ijtc-1195	127	28	them	they	PRON
ijtc-1195	127	29	of	of	ADP
ijtc-1195	127	30	their	their	PRON
ijtc-1195	127	31	rightful	rightful	ADJ
ijtc-1195	127	32	entitlements	entitlement	NOUN
ijtc-1195	127	33	.	.	PUNCT
ijtc-1195	128	1	collusion	collusion	NOUN
ijtc-1195	128	2	facilitates	facilitate	VERB
ijtc-1195	128	3	collaboration	collaboration	NOUN
ijtc-1195	128	4	among	among	ADP
ijtc-1195	128	5	fraudsters	fraudster	NOUN
ijtc-1195	128	6	,	,	PUNCT
ijtc-1195	128	7	resulting	result	VERB
ijtc-1195	128	8	in	in	ADP
ijtc-1195	128	9	the	the	DET
ijtc-1195	128	10	execution	execution	NOUN
ijtc-1195	128	11	of	of	ADP
ijtc-1195	128	12	an	an	DET
ijtc-1195	128	13	extensive	extensive	ADJ
ijtc-1195	128	14	fraudulent	fraudulent	ADJ
ijtc-1195	128	15	plan	plan	NOUN
ijtc-1195	128	16	and	and	CCONJ
ijtc-1195	128	17	inflicting	inflict	VERB
ijtc-1195	128	18	significant	significant	ADJ
ijtc-1195	128	19	financial	financial	ADJ
ijtc-1195	128	20	damages	damage	NOUN
ijtc-1195	128	21	upon	upon	SCONJ
ijtc-1195	128	22	the	the	DET
ijtc-1195	128	23	victims	victim	NOUN
ijtc-1195	128	24	of	of	ADP
ijtc-1195	128	25	fraud	fraud	NOUN
ijtc-1195	128	26	.	.	PUNCT
ijtc-1195	129	1	collusion	collusion	NOUN
ijtc-1195	129	2	is	be	AUX
ijtc-1195	129	3	a	a	DET
ijtc-1195	129	4	further	far	ADV
ijtc-1195	129	5	contributing	contribute	VERB
ijtc-1195	129	6	factor	factor	NOUN
ijtc-1195	129	7	that	that	PRON
ijtc-1195	129	8	might	might	AUX
ijtc-1195	129	9	generate	generate	VERB
ijtc-1195	129	10	fraud	fraud	NOUN
ijtc-1195	129	11	.	.	PUNCT
ijtc-1195	130	1	(	(	PUNCT
ijtc-1195	130	2	vousinas	vousinas	PROPN
ijtc-1195	130	3	,	,	PUNCT
ijtc-1195	130	4	2019	2019	NUM
ijtc-1195	130	5	)	)	PUNCT
ijtc-1195	130	6	according	accord	VERB
ijtc-1195	130	7	to	to	ADP
ijtc-1195	130	8	sari	sari	PROPN
ijtc-1195	130	9	&	&	CCONJ
ijtc-1195	130	10	nugroho	nugroho	NOUN
ijtc-1195	130	11	2020	2020	NUM
ijtc-1195	130	12	in	in	ADP
ijtc-1195	130	13	(	(	PUNCT
ijtc-1195	130	14	mukhtaruddin	mukhtaruddin	VERB
ijtc-1195	130	15	et	et	PROPN
ijtc-1195	130	16	al	al	PROPN
ijtc-1195	130	17	.	.	PROPN
ijtc-1195	130	18	,	,	PUNCT
ijtc-1195	130	19	2020	2020	NUM
ijtc-1195	130	20	)	)	PUNCT
ijtc-1195	131	1	the	the	DET
ijtc-1195	131	2	collusion	collusion	NOUN
ijtc-1195	131	3	observed	observe	VERB
ijtc-1195	131	4	through	through	ADP
ijtc-1195	131	5	the	the	DET
ijtc-1195	131	6	collaboration	collaboration	NOUN
ijtc-1195	131	7	between	between	ADP
ijtc-1195	131	8	private	private	ADJ
ijtc-1195	131	9	companies	company	NOUN
ijtc-1195	131	10	and	and	CCONJ
ijtc-1195	131	11	government	government	NOUN
ijtc-1195	131	12	projects	project	NOUN
ijtc-1195	131	13	demonstrates	demonstrate	VERB
ijtc-1195	131	14	that	that	SCONJ
ijtc-1195	131	15	seeking	seek	VERB
ijtc-1195	131	16	partnerships	partnership	NOUN
ijtc-1195	131	17	with	with	ADP
ijtc-1195	131	18	government	government	NOUN
ijtc-1195	131	19	projects	project	NOUN
ijtc-1195	131	20	motivates	motivate	VERB
ijtc-1195	131	21	companies	company	NOUN
ijtc-1195	131	22	to	to	PART
ijtc-1195	131	23	strive	strive	VERB
ijtc-1195	131	24	for	for	ADP
ijtc-1195	131	25	strong	strong	ADJ
ijtc-1195	131	26	financial	financial	ADJ
ijtc-1195	131	27	performance	performance	NOUN
ijtc-1195	131	28	in	in	ADP
ijtc-1195	131	29	order	order	NOUN
ijtc-1195	131	30	to	to	PART
ijtc-1195	131	31	secure	secure	VERB
ijtc-1195	131	32	approval	approval	NOUN
ijtc-1195	131	33	for	for	ADP
ijtc-1195	131	34	collaboration	collaboration	NOUN
ijtc-1195	131	35	.	.	PUNCT
ijtc-1195	132	1	according	accord	VERB
ijtc-1195	132	2	to	to	ADP
ijtc-1195	132	3	(	(	PUNCT
ijtc-1195	132	4	sagala	sagala	PROPN
ijtc-1195	132	5	&	&	CCONJ
ijtc-1195	132	6	siagian	siagian	PROPN
ijtc-1195	132	7	,	,	PUNCT
ijtc-1195	132	8	2021	2021	NUM
ijtc-1195	132	9	)	)	PUNCT
ijtc-1195	132	10	,	,	PUNCT
ijtc-1195	132	11	the	the	DET
ijtc-1195	132	12	government	government	NOUN
ijtc-1195	132	13	project	project	NOUN
ijtc-1195	132	14	referred	refer	VERB
ijtc-1195	132	15	to	to	ADP
ijtc-1195	132	16	here	here	ADV
ijtc-1195	132	17	is	be	AUX
ijtc-1195	132	18	the	the	DET
ijtc-1195	132	19	acquisition	acquisition	NOUN
ijtc-1195	132	20	of	of	ADP
ijtc-1195	132	21	cooperation	cooperation	NOUN
ijtc-1195	132	22	between	between	ADP
ijtc-1195	132	23	the	the	DET
ijtc-1195	132	24	enterprise	enterprise	NOUN
ijtc-1195	132	25	and	and	CCONJ
ijtc-1195	132	26	the	the	DET
ijtc-1195	132	27	government	government	NOUN
ijtc-1195	132	28	project	project	NOUN
ijtc-1195	132	29	.	.	PUNCT
ijtc-1195	133	1	the	the	PRON
ijtc-1195	133	2	larger	large	ADJ
ijtc-1195	133	3	the	the	DET
ijtc-1195	133	4	scale	scale	NOUN
ijtc-1195	133	5	of	of	ADP
ijtc-1195	133	6	government	government	NOUN
ijtc-1195	133	7	project	project	NOUN
ijtc-1195	133	8	cooperation	cooperation	NOUN
ijtc-1195	133	9	between	between	ADP
ijtc-1195	133	10	the	the	DET
ijtc-1195	133	11	enterprise	enterprise	NOUN
ijtc-1195	133	12	and	and	CCONJ
ijtc-1195	133	13	the	the	DET
ijtc-1195	133	14	government	government	NOUN
ijtc-1195	133	15	,	,	PUNCT
ijtc-1195	133	16	the	the	PRON
ijtc-1195	133	17	larger	large	ADJ
ijtc-1195	133	18	the	the	DET
ijtc-1195	133	19	financial	financial	ADJ
ijtc-1195	133	20	income	income	NOUN
ijtc-1195	133	21	received	receive	VERB
ijtc-1195	133	22	by	by	ADP
ijtc-1195	133	23	the	the	DET
ijtc-1195	133	24	enterprise	enterprise	NOUN
ijtc-1195	133	25	.	.	PUNCT
ijtc-1195	134	1	this	this	PRON
ijtc-1195	134	2	is	be	AUX
ijtc-1195	134	3	supported	support	VERB
ijtc-1195	134	4	by	by	ADP
ijtc-1195	134	5	a	a	DET
ijtc-1195	134	6	study	study	NOUN
ijtc-1195	134	7	(	(	PUNCT
ijtc-1195	134	8	permata	permata	PROPN
ijtc-1195	134	9	sari	sari	PROPN
ijtc-1195	134	10	&	&	CCONJ
ijtc-1195	134	11	kurniawan	kurniawan	PROPN
ijtc-1195	134	12	nugroho	nugroho	PROPN
ijtc-1195	134	13	,	,	PUNCT
ijtc-1195	134	14	n.d	n.d	PROPN
ijtc-1195	134	15	.	.	PROPN
ijtc-1195	134	16	)	)	PUNCT
ijtc-1195	134	17	,	,	PUNCT
ijtc-1195	134	18	which	which	PRON
ijtc-1195	134	19	provides	provide	VERB
ijtc-1195	134	20	empirical	empirical	ADJ
ijtc-1195	134	21	evidence	evidence	NOUN
ijtc-1195	134	22	that	that	SCONJ
ijtc-1195	134	23	the	the	DET
ijtc-1195	134	24	acquisition	acquisition	NOUN
ijtc-1195	134	25	of	of	ADP
ijtc-1195	134	26	cooperation	cooperation	NOUN
ijtc-1195	134	27	in	in	ADP
ijtc-1195	134	28	government	government	NOUN
ijtc-1195	134	29	projects	project	NOUN
ijtc-1195	134	30	leads	lead	VERB
ijtc-1195	134	31	to	to	ADP
ijtc-1195	134	32	companies	company	NOUN
ijtc-1195	134	33	'	'	PART
ijtc-1195	134	34	efforts	effort	NOUN
ijtc-1195	134	35	to	to	PART
ijtc-1195	134	36	participate	participate	VERB
ijtc-1195	134	37	in	in	ADP
ijtc-1195	134	38	the	the	DET
ijtc-1195	134	39	project	project	NOUN
ijtc-1195	134	40	.	.	PUNCT
ijtc-1195	135	1	in	in	ADP
ijtc-1195	135	2	general	general	ADJ
ijtc-1195	135	3	,	,	PUNCT
ijtc-1195	135	4	companies	company	NOUN
ijtc-1195	135	5	receive	receive	VERB
ijtc-1195	135	6	large	large	ADJ
ijtc-1195	135	7	revenues	revenue	NOUN
ijtc-1195	135	8	,	,	PUNCT
ijtc-1195	135	9	which	which	PRON
ijtc-1195	135	10	indicate	indicate	VERB
ijtc-1195	135	11	good	good	ADJ
ijtc-1195	135	12	corporate	corporate	ADJ
ijtc-1195	135	13	performance	performance	NOUN
ijtc-1195	135	14	and	and	CCONJ
ijtc-1195	135	15	are	be	AUX
ijtc-1195	135	16	communicated	communicate	VERB
ijtc-1195	135	17	through	through	ADP
ijtc-1195	135	18	the	the	DET
ijtc-1195	135	19	company	company	NOUN
ijtc-1195	135	20	's	's	PART
ijtc-1195	135	21	annual	annual	ADJ
ijtc-1195	135	22	report	report	NOUN
ijtc-1195	135	23	.	.	PUNCT
ijtc-1195	136	1	method	method	VERB
ijtc-1195	136	2	the	the	DET
ijtc-1195	136	3	author	author	NOUN
ijtc-1195	136	4	employed	employ	VERB
ijtc-1195	136	5	a	a	DET
ijtc-1195	136	6	quantitative	quantitative	ADJ
ijtc-1195	136	7	research	research	NOUN
ijtc-1195	136	8	methodology	methodology	NOUN
ijtc-1195	136	9	in	in	ADP
ijtc-1195	136	10	their	their	PRON
ijtc-1195	136	11	study	study	NOUN
ijtc-1195	136	12	.	.	PUNCT
ijtc-1195	137	1	quantitative	quantitative	ADJ
ijtc-1195	137	2	research	research	NOUN
ijtc-1195	137	3	methods	method	NOUN
ijtc-1195	137	4	are	be	AUX
ijtc-1195	137	5	research	research	NOUN
ijtc-1195	137	6	methods	method	NOUN
ijtc-1195	137	7	that	that	PRON
ijtc-1195	137	8	adhere	adhere	VERB
ijtc-1195	137	9	to	to	ADP
ijtc-1195	137	10	the	the	DET
ijtc-1195	137	11	philosophy	philosophy	NOUN
ijtc-1195	137	12	of	of	ADP
ijtc-1195	137	13	positivism	positivism	NOUN
ijtc-1195	137	14	.	.	PUNCT
ijtc-1195	138	1	they	they	PRON
ijtc-1195	138	2	are	be	AUX
ijtc-1195	138	3	employed	employ	VERB
ijtc-1195	138	4	to	to	PART
ijtc-1195	138	5	study	study	VERB
ijtc-1195	138	6	specific	specific	ADJ
ijtc-1195	138	7	populations	population	NOUN
ijtc-1195	138	8	or	or	CCONJ
ijtc-1195	138	9	specimens	specimen	NOUN
ijtc-1195	138	10	,	,	PUNCT
ijtc-1195	138	11	collect	collect	VERB
ijtc-1195	138	12	data	datum	NOUN
ijtc-1195	138	13	using	use	VERB
ijtc-1195	138	14	research	research	NOUN
ijtc-1195	138	15	tools	tool	NOUN
ijtc-1195	138	16	,	,	PUNCT
ijtc-1195	138	17	perform	perform	VERB
ijtc-1195	138	18	quantitative	quantitative	ADJ
ijtc-1195	138	19	/	/	SYM
ijtc-1195	138	20	statistical	statistical	ADJ
ijtc-1195	138	21	data	datum	NOUN
ijtc-1195	138	22	analysis	analysis	NOUN
ijtc-1195	138	23	,	,	PUNCT
ijtc-1195	138	24	and	and	CCONJ
ijtc-1195	138	25	test	test	NOUN
ijtc-1195	138	26	pre	pre	ADJ
ijtc-1195	138	27	-	-	VERB
ijtc-1195	138	28	defined	define	VERB
ijtc-1195	138	29	hypotheses	hypothesis	NOUN
ijtc-1195	138	30	.	.	PUNCT
ijtc-1195	139	1	the	the	DET
ijtc-1195	139	2	analysis	analysis	NOUN
ijtc-1195	139	3	of	of	ADP
ijtc-1195	139	4	research	research	NOUN
ijtc-1195	139	5	data	datum	NOUN
ijtc-1195	139	6	involves	involve	VERB
ijtc-1195	139	7	the	the	DET
ijtc-1195	139	8	utilization	utilization	NOUN
ijtc-1195	139	9	of	of	ADP
ijtc-1195	139	10	the	the	DET
ijtc-1195	139	11	spss	spss	PROPN
ijtc-1195	139	12	version	version	PROPN
ijtc-1195	139	13	22	22	NUM
ijtc-1195	139	14	software	software	NOUN
ijtc-1195	139	15	for	for	ADP
ijtc-1195	139	16	quantitative	quantitative	ADJ
ijtc-1195	139	17	data	datum	NOUN
ijtc-1195	139	18	analysis	analysis	NOUN
ijtc-1195	139	19	.	.	PUNCT
ijtc-1195	140	1	logistic	logistic	ADJ
ijtc-1195	140	2	regression	regression	NOUN
ijtc-1195	140	3	analysis	analysis	NOUN
ijtc-1195	140	4	is	be	AUX
ijtc-1195	140	5	used	use	VERB
ijtc-1195	140	6	in	in	ADP
ijtc-1195	140	7	research	research	NOUN
ijtc-1195	140	8	when	when	SCONJ
ijtc-1195	140	9	the	the	DET
ijtc-1195	140	10	dependent	dependent	ADJ
ijtc-1195	140	11	variable	variable	NOUN
ijtc-1195	140	12	is	be	AUX
ijtc-1195	140	13	categorical	categorical	ADJ
ijtc-1195	140	14	or	or	CCONJ
ijtc-1195	140	15	binary	binary	ADJ
ijtc-1195	140	16	,	,	PUNCT
ijtc-1195	140	17	rather	rather	ADV
ijtc-1195	140	18	than	than	ADP
ijtc-1195	140	19	assuming	assume	VERB
ijtc-1195	140	20	that	that	SCONJ
ijtc-1195	140	21	the	the	DET
ijtc-1195	140	22	independent	independent	ADJ
ijtc-1195	140	23	variables	variable	NOUN
ijtc-1195	140	24	follow	follow	VERB
ijtc-1195	140	25	a	a	DET
ijtc-1195	140	26	normal	normal	ADJ
ijtc-1195	140	27	distribution	distribution	NOUN
ijtc-1195	140	28	.	.	PUNCT
ijtc-1195	141	1	the	the	DET
ijtc-1195	141	2	research	research	NOUN
ijtc-1195	141	3	focuses	focus	VERB
ijtc-1195	141	4	on	on	ADP
ijtc-1195	141	5	financial	financial	ADJ
ijtc-1195	141	6	organizations	organization	NOUN
ijtc-1195	141	7	that	that	PRON
ijtc-1195	141	8	are	be	AUX
ijtc-1195	141	9	publicly	publicly	ADV
ijtc-1195	141	10	traded	trade	VERB
ijtc-1195	141	11	on	on	ADP
ijtc-1195	141	12	the	the	DET
ijtc-1195	141	13	indonesia	indonesia	PROPN
ijtc-1195	141	14	stock	stock	PROPN
ijtc-1195	141	15	exchange	exchange	PROPN
ijtc-1195	141	16	throughout	throughout	ADP
ijtc-1195	141	17	the	the	DET
ijtc-1195	141	18	period	period	NOUN
ijtc-1195	141	19	from	from	ADP
ijtc-1195	141	20	2022	2022	NUM
ijtc-1195	141	21	to	to	ADP
ijtc-1195	141	22	2023	2023	NUM
ijtc-1195	141	23	.	.	PUNCT
ijtc-1195	142	1	the	the	DET
ijtc-1195	142	2	research	research	NOUN
ijtc-1195	142	3	employs	employ	VERB
ijtc-1195	142	4	purposive	purposive	ADJ
ijtc-1195	142	5	sampling	sampling	NOUN
ijtc-1195	142	6	as	as	ADP
ijtc-1195	142	7	the	the	DET
ijtc-1195	142	8	sample	sample	NOUN
ijtc-1195	142	9	technique	technique	NOUN
ijtc-1195	142	10	.	.	PUNCT
ijtc-1195	143	1	purposive	purposive	ADJ
ijtc-1195	143	2	sampling	sampling	NOUN
ijtc-1195	143	3	,	,	PUNCT
ijtc-1195	143	4	as	as	SCONJ
ijtc-1195	143	5	defined	define	VERB
ijtc-1195	143	6	by	by	ADP
ijtc-1195	143	7	sugiyono	sugiyono	NOUN
ijtc-1195	143	8	(	(	PUNCT
ijtc-1195	143	9	2019	2019	NUM
ijtc-1195	143	10	)	)	PUNCT
ijtc-1195	143	11	,	,	PUNCT
ijtc-1195	143	12	is	be	AUX
ijtc-1195	143	13	a	a	DET
ijtc-1195	143	14	method	method	NOUN
ijtc-1195	143	15	used	use	VERB
ijtc-1195	143	16	to	to	PART
ijtc-1195	143	17	select	select	VERB
ijtc-1195	143	18	samples	sample	NOUN
ijtc-1195	143	19	based	base	VERB
ijtc-1195	143	20	on	on	ADP
ijtc-1195	143	21	specific	specific	ADJ
ijtc-1195	143	22	criteria	criterion	NOUN
ijtc-1195	143	23	or	or	CCONJ
ijtc-1195	143	24	considerations	consideration	NOUN
ijtc-1195	143	25	.	.	PUNCT
ijtc-1195	144	1	research	research	NOUN
ijtc-1195	144	2	relies	rely	VERB
ijtc-1195	144	3	on	on	ADP
ijtc-1195	144	4	secondary	secondary	ADJ
ijtc-1195	144	5	data	datum	NOUN
ijtc-1195	144	6	sources	source	NOUN
ijtc-1195	144	7	.	.	PUNCT
ijtc-1195	145	1	the	the	DET
ijtc-1195	145	2	research	research	NOUN
ijtc-1195	145	3	data	data	NOUN
ijtc-1195	145	4	is	be	AUX
ijtc-1195	145	5	sourced	source	VERB
ijtc-1195	145	6	from	from	ADP
ijtc-1195	145	7	audited	audit	VERB
ijtc-1195	145	8	financial	financial	ADJ
ijtc-1195	145	9	statements	statement	NOUN
ijtc-1195	145	10	and	and	CCONJ
ijtc-1195	145	11	annual	annual	ADJ
ijtc-1195	145	12	reports	report	NOUN
ijtc-1195	145	13	of	of	ADP
ijtc-1195	145	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	145	15	detecting	detect	VERB
ijtc-1195	145	16	the	the	DET
ijtc-1195	145	17	influence	influence	NOUN
ijtc-1195	145	18	of	of	ADP
ijtc-1195	145	19	the	the	DET
ijtc-1195	145	20	hexagon	hexagon	PROPN
ijtc-1195	145	21	fraud	fraud	PROPN
ijtc-1195	145	22	theory	theory	NOUN
ijtc-1195	145	23	in	in	ADP
ijtc-1195	145	24	financial	financial	ADJ
ijtc-1195	145	25	report	report	NOUN
ijtc-1195	145	26	fraud	fraud	NOUN
ijtc-1195	145	27	ramadhanty	ramadhanty	NOUN
ijtc-1195	145	28	and	and	CCONJ
ijtc-1195	145	29	septiani	septiani	ADJ
ijtc-1195	145	30	542	542	NUM
ijtc-1195	145	31	|	|	ADV
ijtc-1195	145	32	ilomata	ilomata	PROPN
ijtc-1195	145	33	international	international	ADJ
ijtc-1195	145	34	journal	journal	NOUN
ijtc-1195	145	35	of	of	ADP
ijtc-1195	145	36	tax	tax	PROPN
ijtc-1195	145	37	&	&	CCONJ
ijtc-1195	145	38	accounting	account	VERB
ijtc-1195	145	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	145	40	financial	financial	ADJ
ijtc-1195	145	41	sector	sector	NOUN
ijtc-1195	145	42	companies	company	NOUN
ijtc-1195	145	43	listed	list	VERB
ijtc-1195	145	44	on	on	ADP
ijtc-1195	145	45	the	the	DET
ijtc-1195	145	46	indonesian	indonesian	ADJ
ijtc-1195	145	47	stock	stock	PROPN
ijtc-1195	145	48	exchange	exchange	PROPN
ijtc-1195	145	49	(	(	PUNCT
ijtc-1195	145	50	idx	idx	PROPN
ijtc-1195	145	51	)	)	PUNCT
ijtc-1195	145	52	for	for	ADP
ijtc-1195	145	53	the	the	DET
ijtc-1195	145	54	periods	period	NOUN
ijtc-1195	145	55	of	of	ADP
ijtc-1195	145	56	2022	2022	NUM
ijtc-1195	145	57	-	-	SYM
ijtc-1195	145	58	2023	2023	NUM
ijtc-1195	145	59	.	.	PUNCT
ijtc-1195	146	1	the	the	DET
ijtc-1195	146	2	official	official	ADJ
ijtc-1195	146	3	idx	idx	NOUN
ijtc-1195	146	4	website	website	NOUN
ijtc-1195	146	5	,	,	PUNCT
ijtc-1195	146	6	www.idx.co.id	www.idx.co.id	PROPN
ijtc-1195	146	7	,	,	PUNCT
ijtc-1195	146	8	is	be	AUX
ijtc-1195	146	9	used	use	VERB
ijtc-1195	146	10	to	to	PART
ijtc-1195	146	11	access	access	VERB
ijtc-1195	146	12	this	this	DET
ijtc-1195	146	13	information	information	NOUN
ijtc-1195	146	14	.	.	PUNCT
ijtc-1195	147	1	source	source	NOUN
ijtc-1195	147	2	:	:	PUNCT
ijtc-1195	147	3	author	author	NOUN
ijtc-1195	147	4	calculation	calculation	NOUN
ijtc-1195	147	5	2024	2024	NUM
ijtc-1195	147	6	variable	variable	NOUN
ijtc-1195	147	7	dependen	dependen	VERB
ijtc-1195	147	8	the	the	DET
ijtc-1195	147	9	beneish	beneish	ADJ
ijtc-1195	147	10	model	model	NOUN
ijtc-1195	147	11	enables	enable	VERB
ijtc-1195	147	12	the	the	DET
ijtc-1195	147	13	measurement	measurement	NOUN
ijtc-1195	147	14	of	of	ADP
ijtc-1195	147	15	the	the	DET
ijtc-1195	147	16	dependent	dependent	ADJ
ijtc-1195	147	17	variable	variable	NOUN
ijtc-1195	147	18	,	,	PUNCT
ijtc-1195	147	19	which	which	PRON
ijtc-1195	147	20	can	can	AUX
ijtc-1195	147	21	differentiate	differentiate	VERB
ijtc-1195	147	22	between	between	ADP
ijtc-1195	147	23	companies	company	NOUN
ijtc-1195	147	24	that	that	PRON
ijtc-1195	147	25	may	may	AUX
ijtc-1195	147	26	be	be	AUX
ijtc-1195	147	27	engaged	engage	VERB
ijtc-1195	147	28	in	in	ADP
ijtc-1195	147	29	fraudulent	fraudulent	ADJ
ijtc-1195	147	30	activities	activity	NOUN
ijtc-1195	147	31	and	and	CCONJ
ijtc-1195	147	32	those	those	PRON
ijtc-1195	147	33	that	that	PRON
ijtc-1195	147	34	are	be	AUX
ijtc-1195	147	35	not	not	PART
ijtc-1195	147	36	.	.	PUNCT
ijtc-1195	148	1	this	this	DET
ijtc-1195	148	2	differentiation	differentiation	NOUN
ijtc-1195	148	3	is	be	AUX
ijtc-1195	148	4	achieved	achieve	VERB
ijtc-1195	148	5	by	by	ADP
ijtc-1195	148	6	identifying	identify	VERB
ijtc-1195	148	7	instances	instance	NOUN
ijtc-1195	148	8	of	of	ADP
ijtc-1195	148	9	profit	profit	NOUN
ijtc-1195	148	10	manipulation	manipulation	NOUN
ijtc-1195	148	11	through	through	ADP
ijtc-1195	148	12	the	the	DET
ijtc-1195	148	13	m	m	NOUN
ijtc-1195	148	14	-	-	NOUN
ijtc-1195	148	15	score	score	NOUN
ijtc-1195	148	16	.	.	PUNCT
ijtc-1195	149	1	an	an	DET
ijtc-1195	149	2	m	m	NOUN
ijtc-1195	149	3	score	score	NOUN
ijtc-1195	149	4	of	of	ADP
ijtc-1195	149	5	greater	great	ADJ
ijtc-1195	149	6	than	than	ADP
ijtc-1195	149	7	-2.22	-2.22	PRON
ijtc-1195	149	8	indicates	indicate	VERB
ijtc-1195	149	9	that	that	SCONJ
ijtc-1195	149	10	the	the	DET
ijtc-1195	149	11	company	company	NOUN
ijtc-1195	149	12	(	(	PUNCT
ijtc-1195	149	13	may	may	AUX
ijtc-1195	149	14	)	)	PUNCT
ijtc-1195	149	15	manipulate	manipulate	VERB
ijtc-1195	149	16	its	its	PRON
ijtc-1195	149	17	financial	financial	ADJ
ijtc-1195	149	18	statements	statement	NOUN
ijtc-1195	149	19	.	.	PUNCT
ijtc-1195	150	1	conversely	conversely	ADV
ijtc-1195	150	2	,	,	PUNCT
ijtc-1195	150	3	an	an	DET
ijtc-1195	150	4	m	m	NOUN
ijtc-1195	150	5	-	-	NOUN
ijtc-1195	150	6	score	score	NOUN
ijtc-1195	150	7	below	below	ADP
ijtc-1195	150	8	-2.22	-2.22	PRON
ijtc-1195	150	9	indicates	indicate	VERB
ijtc-1195	150	10	that	that	SCONJ
ijtc-1195	150	11	the	the	DET
ijtc-1195	150	12	company	company	NOUN
ijtc-1195	150	13	is	be	AUX
ijtc-1195	150	14	not	not	PART
ijtc-1195	150	15	doing	do	VERB
ijtc-1195	150	16	any	any	DET
ijtc-1195	150	17	manipulation	manipulation	NOUN
ijtc-1195	150	18	.	.	PUNCT
ijtc-1195	151	1	using	use	VERB
ijtc-1195	151	2	this	this	PRON
ijtc-1195	151	3	,	,	PUNCT
ijtc-1195	151	4	companies	company	NOUN
ijtc-1195	151	5	that	that	PRON
ijtc-1195	151	6	are	be	AUX
ijtc-1195	151	7	suspected	suspect	VERB
ijtc-1195	151	8	of	of	ADP
ijtc-1195	151	9	cheating	cheating	NOUN
ijtc-1195	151	10	are	be	AUX
ijtc-1195	151	11	given	give	VERB
ijtc-1195	151	12	a	a	DET
ijtc-1195	151	13	score	score	NOUN
ijtc-1195	151	14	of	of	ADP
ijtc-1195	151	15	‘	'	PUNCT
ijtc-1195	151	16	’	'	PUNCT
ijtc-1195	151	17	1	1	NUM
ijtc-1195	151	18	”	"	PUNCT
ijtc-1195	151	19	,	,	PUNCT
ijtc-1195	151	20	while	while	SCONJ
ijtc-1195	151	21	companies	company	NOUN
ijtc-1195	151	22	that	that	PRON
ijtc-1195	151	23	are	be	AUX
ijtc-1195	151	24	not	not	PART
ijtc-1195	151	25	are	be	AUX
ijtc-1195	151	26	given	give	VERB
ijtc-1195	151	27	a	a	DET
ijtc-1195	151	28	score	score	NOUN
ijtc-1195	151	29	of	of	ADP
ijtc-1195	151	30	“	"	PUNCT
ijtc-1195	151	31	0	0	NUM
ijtc-1195	151	32	’’	’'	PUNCT
ijtc-1195	151	33	.	.	PUNCT
ijtc-1195	152	1	(	(	PUNCT
ijtc-1195	152	2	alfarago	alfarago	NOUN
ijtc-1195	152	3	&	&	CCONJ
ijtc-1195	152	4	mabrur	mabrur	PROPN
ijtc-1195	152	5	,	,	PUNCT
ijtc-1195	152	6	2022	2022	NUM
ijtc-1195	152	7	)	)	PUNCT
ijtc-1195	152	8	the	the	DET
ijtc-1195	152	9	m	m	NOUN
ijtc-1195	152	10	-	-	PUNCT
ijtc-1195	152	11	score	score	NOUN
ijtc-1195	152	12	is	be	AUX
ijtc-1195	152	13	calculated	calculate	VERB
ijtc-1195	152	14	using	use	VERB
ijtc-1195	152	15	the	the	DET
ijtc-1195	152	16	following	follow	VERB
ijtc-1195	152	17	formula	formula	NOUN
ijtc-1195	152	18	:	:	PUNCT
ijtc-1195	152	19	𝑀	𝑀	PROPN
ijtc-1195	152	20	−	−	PROPN
ijtc-1195	152	21	𝑆𝑐𝑜𝑟𝑒	𝑆𝑐𝑜𝑟𝑒	PROPN
ijtc-1195	152	22	=	=	PUNCT
ijtc-1195	153	1	−4.84	−4.84	PROPN
ijtc-1195	153	2	+	+	CCONJ
ijtc-1195	153	3	0.92	0.92	NUM
ijtc-1195	153	4	∗	∗	NOUN
ijtc-1195	153	5	𝐷𝑆𝑅𝐼	𝐷𝑆𝑅𝐼	VERB
ijtc-1195	153	6	+	+	CCONJ
ijtc-1195	153	7	0.52	0.52	NUM
ijtc-1195	153	8	∗	∗	NOUN
ijtc-1195	153	9	𝐺𝑀𝐼	𝐺𝑀𝐼	PROPN
ijtc-1195	153	10	+	+	CCONJ
ijtc-1195	153	11	0.404	0.404	NUM
ijtc-1195	153	12	∗	∗	NOUN
ijtc-1195	153	13	𝐴𝑄𝐼	𝐴𝑄𝐼	NOUN
ijtc-1195	154	1	+	+	CCONJ
ijtc-1195	154	2	0.892	0.892	NUM
ijtc-1195	154	3	∗	∗	NOUN
ijtc-1195	154	4	𝑆𝐺𝐼	𝑆𝐺𝐼	PROPN
ijtc-1195	154	5	+	+	CCONJ
ijtc-1195	154	6	0.115	0.115	NUM
ijtc-1195	154	7	∗	∗	NOUN
ijtc-1195	154	8	𝐷𝐸𝑃𝐼	𝐷𝐸𝑃𝐼	NOUN
ijtc-1195	154	9	–	–	PUNCT
ijtc-1195	154	10	0.172	0.172	NUM
ijtc-1195	154	11	∗	∗	NOUN
ijtc-1195	154	12	𝑆𝐺𝐴𝐼	𝑆𝐺𝐴𝐼	PROPN
ijtc-1195	154	13	+	+	CCONJ
ijtc-1195	154	14	4.679	4.679	NUM
ijtc-1195	154	15	∗	∗	NOUN
ijtc-1195	154	16	𝑇𝐴𝑇𝐴	𝑇𝐴𝑇𝐴	PROPN
ijtc-1195	154	17	–	–	PUNCT
ijtc-1195	154	18	0.327	0.327	NUM
ijtc-1195	154	19	∗	∗	NOUN
ijtc-1195	154	20	𝐿𝑉𝐺𝐼.	𝐿𝑉𝐺𝐼.	NOUN
ijtc-1195	154	21	dependent	dependent	ADJ
ijtc-1195	154	22	variable	variable	ADJ
ijtc-1195	154	23	measurements	measurement	NOUN
ijtc-1195	154	24	:	:	PUNCT
ijtc-1195	154	25	1	1	X
ijtc-1195	154	26	.	.	NOUN
ijtc-1195	154	27	days	day	NOUN
ijtc-1195	154	28	sales	sale	NOUN
ijtc-1195	154	29	receivable	receivable	ADJ
ijtc-1195	154	30	index	index	NOUN
ijtc-1195	154	31	(	(	PUNCT
ijtc-1195	154	32	dsri	dsri	PROPN
ijtc-1195	154	33	)	)	PUNCT
ijtc-1195	155	1	this	this	DET
ijtc-1195	155	2	variable	variable	NOUN
ijtc-1195	155	3	is	be	AUX
ijtc-1195	155	4	a	a	DET
ijtc-1195	155	5	ratio	ratio	NOUN
ijtc-1195	155	6	of	of	ADP
ijtc-1195	155	7	the	the	DET
ijtc-1195	155	8	comparison	comparison	NOUN
ijtc-1195	155	9	between	between	ADP
ijtc-1195	155	10	sales	sale	NOUN
ijtc-1195	155	11	and	and	CCONJ
ijtc-1195	155	12	receivables	receivables	NOUN
ijtc-1195	155	13	from	from	ADP
ijtc-1195	155	14	the	the	DET
ijtc-1195	155	15	first	first	ADJ
ijtc-1195	155	16	year	year	NOUN
ijtc-1195	155	17	and	and	CCONJ
ijtc-1195	155	18	the	the	DET
ijtc-1195	155	19	second	second	ADJ
ijtc-1195	155	20	year	year	NOUN
ijtc-1195	155	21	.	.	PUNCT
ijtc-1195	156	1	it	it	PRON
ijtc-1195	156	2	is	be	AUX
ijtc-1195	156	3	used	use	VERB
ijtc-1195	156	4	to	to	PART
ijtc-1195	156	5	measure	measure	VERB
ijtc-1195	156	6	whether	whether	SCONJ
ijtc-1195	156	7	income	income	NOUN
ijtc-1195	156	8	and	and	CCONJ
ijtc-1195	156	9	receivables	receivable	NOUN
ijtc-1195	156	10	are	be	AUX
ijtc-1195	156	11	in	in	ADP
ijtc-1195	156	12	balance	balance	NOUN
ijtc-1195	156	13	for	for	ADP
ijtc-1195	156	14	two	two	NUM
ijtc-1195	156	15	consecutive	consecutive	ADJ
ijtc-1195	156	16	years	year	NOUN
ijtc-1195	156	17	.	.	PUNCT
ijtc-1195	157	1	the	the	DET
ijtc-1195	157	2	following	follow	VERB
ijtc-1195	157	3	is	be	AUX
ijtc-1195	157	4	the	the	DET
ijtc-1195	157	5	formula	formula	NOUN
ijtc-1195	157	6	for	for	ADP
ijtc-1195	157	7	calculating	calculate	VERB
ijtc-1195	157	8	the	the	DET
ijtc-1195	157	9	dsri	dsri	ADJ
ijtc-1195	157	10	ratio	ratio	NOUN
ijtc-1195	157	11	based	base	VERB
ijtc-1195	157	12	on	on	ADP
ijtc-1195	157	13	(	(	PUNCT
ijtc-1195	157	14	beneish	beneish	PROPN
ijtc-1195	157	15	,	,	PUNCT
ijtc-1195	157	16	n.d	n.d	PROPN
ijtc-1195	157	17	.	.	PROPN
ijtc-1195	157	18	)	)	PUNCT
ijtc-1195	158	1	𝐷𝑆𝑅𝐼	𝐷𝑆𝑅𝐼	VERB
ijtc-1195	158	2	=	=	PUNCT
ijtc-1195	159	1	𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑡	𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑡	PROPN
ijtc-1195	159	2	/𝑆𝑎𝑙𝑒𝑠𝑡	/𝑆𝑎𝑙𝑒𝑠𝑡	PUNCT
ijtc-1195	159	3	𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑡−1	𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑡−1	NUM
ijtc-1195	159	4	/𝑆𝑎𝑙𝑒𝑠𝑡−1	/𝑆𝑎𝑙𝑒𝑠𝑡−1	PUNCT
ijtc-1195	159	5	table	table	NOUN
ijtc-1195	159	6	1	1	NUM
ijtc-1195	159	7	:	:	PUNCT
ijtc-1195	159	8	sample	sample	NOUN
ijtc-1195	159	9	determination	determination	NOUN
ijtc-1195	159	10	criteria	criterion	NOUN
ijtc-1195	159	11	total	total	ADJ
ijtc-1195	159	12	population	population	NOUN
ijtc-1195	159	13	:	:	PUNCT
ijtc-1195	159	14	a	a	DET
ijtc-1195	159	15	list	list	NOUN
ijtc-1195	159	16	of	of	ADP
ijtc-1195	159	17	financial	financial	ADJ
ijtc-1195	159	18	sector	sector	NOUN
ijtc-1195	159	19	companies	company	NOUN
ijtc-1195	159	20	that	that	PRON
ijtc-1195	159	21	have	have	AUX
ijtc-1195	159	22	been	be	AUX
ijtc-1195	159	23	admitted	admit	VERB
ijtc-1195	159	24	to	to	ADP
ijtc-1195	159	25	the	the	DET
ijtc-1195	159	26	idx	idx	NOUN
ijtc-1195	159	27	for	for	ADP
ijtc-1195	159	28	the	the	DET
ijtc-1195	159	29	2022	2022	NUM
ijtc-1195	159	30	-	-	SYM
ijtc-1195	159	31	2023	2023	NUM
ijtc-1195	159	32	period	period	NOUN
ijtc-1195	159	33	.	.	PUNCT
ijtc-1195	160	1	105	105	NUM
ijtc-1195	160	2	does	do	AUX
ijtc-1195	160	3	not	not	PART
ijtc-1195	160	4	fulfil	fulfil	VERB
ijtc-1195	160	5	sample	sample	NOUN
ijtc-1195	160	6	criteria	criterion	NOUN
ijtc-1195	160	7	financial	financial	ADJ
ijtc-1195	160	8	sector	sector	NOUN
ijtc-1195	160	9	companies	company	NOUN
ijtc-1195	160	10	that	that	PRON
ijtc-1195	160	11	experienced	experience	VERB
ijtc-1195	160	12	delisting	delist	VERB
ijtc-1195	160	13	during	during	ADP
ijtc-1195	160	14	the	the	DET
ijtc-1195	160	15	period	period	NOUN
ijtc-1195	160	16	2022	2022	NUM
ijtc-1195	160	17	-	-	SYM
ijtc-1195	160	18	2023	2023	NUM
ijtc-1195	160	19	consecutively	consecutively	NOUN
ijtc-1195	160	20	(	(	PUNCT
ijtc-1195	160	21	8)	8)	NUM
ijtc-1195	160	22	incomplete	incomplete	ADJ
ijtc-1195	160	23	data	datum	NOUN
ijtc-1195	160	24	related	relate	VERB
ijtc-1195	160	25	to	to	ADP
ijtc-1195	160	26	research	research	NOUN
ijtc-1195	160	27	variables	variable	NOUN
ijtc-1195	160	28	are	be	AUX
ijtc-1195	160	29	presented	present	VERB
ijtc-1195	160	30	in	in	ADP
ijtc-1195	160	31	the	the	DET
ijtc-1195	160	32	annual	annual	ADJ
ijtc-1195	160	33	reports	report	NOUN
ijtc-1195	160	34	for	for	ADP
ijtc-1195	160	35	the	the	DET
ijtc-1195	160	36	period	period	NOUN
ijtc-1195	160	37	2022	2022	NUM
ijtc-1195	160	38	-	-	SYM
ijtc-1195	160	39	2023	2023	NUM
ijtc-1195	160	40	consecutively	consecutively	NOUN
ijtc-1195	160	41	(	(	PUNCT
ijtc-1195	160	42	33	33	NUM
ijtc-1195	160	43	)	)	PUNCT
ijtc-1195	160	44	number	number	NOUN
ijtc-1195	160	45	of	of	ADP
ijtc-1195	160	46	companies	company	NOUN
ijtc-1195	160	47	in	in	ADP
ijtc-1195	160	48	the	the	DET
ijtc-1195	160	49	research	research	NOUN
ijtc-1195	160	50	sample	sample	NOUN
ijtc-1195	160	51	64	64	NUM
ijtc-1195	160	52	number	number	NOUN
ijtc-1195	160	53	of	of	ADP
ijtc-1195	160	54	research	research	NOUN
ijtc-1195	160	55	periods	period	NOUN
ijtc-1195	160	56	(	(	PUNCT
ijtc-1195	160	57	2022	2022	NUM
ijtc-1195	160	58	-	-	SYM
ijtc-1195	160	59	2023	2023	NUM
ijtc-1195	160	60	)	)	PUNCT
ijtc-1195	160	61	2	2	NUM
ijtc-1195	160	62	the	the	DET
ijtc-1195	160	63	number	number	NOUN
ijtc-1195	160	64	of	of	ADP
ijtc-1195	160	65	observations	observation	NOUN
ijtc-1195	160	66	of	of	ADP
ijtc-1195	160	67	research	research	NOUN
ijtc-1195	160	68	data	datum	NOUN
ijtc-1195	160	69	in	in	ADP
ijtc-1195	160	70	accordance	accordance	NOUN
ijtc-1195	160	71	with	with	ADP
ijtc-1195	160	72	the	the	DET
ijtc-1195	160	73	specified	specify	VERB
ijtc-1195	160	74	criteria	criterion	NOUN
ijtc-1195	160	75	is	be	AUX
ijtc-1195	160	76	64	64	NUM
ijtc-1195	160	77	x	x	SYM
ijtc-1195	160	78	2	2	NUM
ijtc-1195	160	79	.	.	NOUN
ijtc-1195	160	80	128	128	NUM
ijtc-1195	160	81	total	total	NOUN
ijtc-1195	160	82	128	128	NUM
ijtc-1195	160	83	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	160	84	detecting	detect	VERB
ijtc-1195	160	85	the	the	DET
ijtc-1195	160	86	influence	influence	NOUN
ijtc-1195	160	87	of	of	ADP
ijtc-1195	160	88	the	the	DET
ijtc-1195	160	89	hexagon	hexagon	PROPN
ijtc-1195	160	90	fraud	fraud	PROPN
ijtc-1195	160	91	theory	theory	NOUN
ijtc-1195	160	92	in	in	ADP
ijtc-1195	160	93	financial	financial	ADJ
ijtc-1195	160	94	report	report	NOUN
ijtc-1195	160	95	fraud	fraud	NOUN
ijtc-1195	160	96	ramadhanty	ramadhanty	NOUN
ijtc-1195	160	97	and	and	CCONJ
ijtc-1195	160	98	septiani	septiani	ADJ
ijtc-1195	160	99	543	543	NUM
ijtc-1195	160	100	|	|	ADV
ijtc-1195	160	101	ilomata	ilomata	PROPN
ijtc-1195	160	102	international	international	ADJ
ijtc-1195	160	103	journal	journal	NOUN
ijtc-1195	160	104	of	of	ADP
ijtc-1195	160	105	tax	tax	PROPN
ijtc-1195	160	106	&	&	CCONJ
ijtc-1195	160	107	accounting	accounting	NOUN
ijtc-1195	161	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	161	2	2	2	NUM
ijtc-1195	161	3	.	.	PUNCT
ijtc-1195	161	4	gross	gross	ADJ
ijtc-1195	161	5	margin	margin	NOUN
ijtc-1195	161	6	index	index	NOUN
ijtc-1195	161	7	(	(	PUNCT
ijtc-1195	161	8	gmi	gmi	PROPN
ijtc-1195	161	9	)	)	PUNCT
ijtc-1195	161	10	the	the	DET
ijtc-1195	161	11	gross	gross	ADJ
ijtc-1195	161	12	margin	margin	NOUN
ijtc-1195	161	13	index	index	NOUN
ijtc-1195	161	14	(	(	PUNCT
ijtc-1195	161	15	gmi	gmi	PROPN
ijtc-1195	161	16	)	)	PUNCT
ijtc-1195	161	17	is	be	AUX
ijtc-1195	161	18	defined	define	VERB
ijtc-1195	161	19	as	as	ADP
ijtc-1195	161	20	the	the	DET
ijtc-1195	161	21	ratio	ratio	NOUN
ijtc-1195	161	22	of	of	ADP
ijtc-1195	161	23	sales	sale	NOUN
ijtc-1195	161	24	minus	minus	CCONJ
ijtc-1195	161	25	selling	selling	NOUN
ijtc-1195	161	26	,	,	PUNCT
ijtc-1195	161	27	general	general	ADJ
ijtc-1195	161	28	,	,	PUNCT
ijtc-1195	161	29	and	and	CCONJ
ijtc-1195	161	30	administrative	administrative	ADJ
ijtc-1195	161	31	expenses	expense	NOUN
ijtc-1195	161	32	for	for	ADP
ijtc-1195	161	33	sales	sale	NOUN
ijtc-1195	161	34	in	in	ADP
ijtc-1195	161	35	year	year	NOUN
ijtc-1195	161	36	t	t	PROPN
ijtc-1195	161	37	to	to	ADP
ijtc-1195	161	38	the	the	DET
ijtc-1195	161	39	same	same	ADJ
ijtc-1195	161	40	ratio	ratio	NOUN
ijtc-1195	161	41	in	in	ADP
ijtc-1195	161	42	year	year	NOUN
ijtc-1195	161	43	t-1	t-1	PROPN
ijtc-1195	161	44	.	.	PUNCT
ijtc-1195	162	1	the	the	DET
ijtc-1195	162	2	formula	formula	NOUN
ijtc-1195	162	3	for	for	ADP
ijtc-1195	162	4	calculating	calculate	VERB
ijtc-1195	162	5	the	the	DET
ijtc-1195	162	6	gmi	gmi	PROPN
ijtc-1195	162	7	ratio	ratio	NOUN
ijtc-1195	162	8	is	be	AUX
ijtc-1195	162	9	as	as	SCONJ
ijtc-1195	162	10	follows	follow	VERB
ijtc-1195	162	11	(	(	PUNCT
ijtc-1195	162	12	beneish	beneish	PROPN
ijtc-1195	162	13	,	,	PUNCT
ijtc-1195	162	14	n.d	n.d	PROPN
ijtc-1195	162	15	.	.	PROPN
ijtc-1195	162	16	):	):	PUNCT
ijtc-1195	162	17	𝐺𝑀𝐼	𝐺𝑀𝐼	PROPN
ijtc-1195	162	18	=	=	PUNCT
ijtc-1195	162	19	(	(	PUNCT
ijtc-1195	162	20	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	162	21	𝑡−1	𝑡−1	PROPN
ijtc-1195	162	22	−	−	PROPN
ijtc-1195	162	23	𝐶𝑜𝑠𝑡	𝐶𝑜𝑠𝑡	PROPN
ijtc-1195	162	24	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	162	25	𝐺𝑜𝑜𝑑	𝐺𝑜𝑜𝑑	PROPN
ijtc-1195	162	26	𝑆𝑜𝑙𝑑𝑡−1)/𝑆𝑎𝑙𝑒𝑠	𝑆𝑜𝑙𝑑𝑡−1)/𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	162	27	𝑡−1	𝑡−1	PROPN
ijtc-1195	162	28	(	(	PUNCT
ijtc-1195	162	29	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	162	30	𝑡	𝑡	PROPN
ijtc-1195	162	31	−	−	PROPN
ijtc-1195	162	32	𝐶𝑜𝑠𝑡	𝐶𝑜𝑠𝑡	PROPN
ijtc-1195	162	33	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	162	34	𝐺𝑜𝑜𝑑	𝐺𝑜𝑜𝑑	PROPN
ijtc-1195	162	35	𝑆𝑜𝑙𝑑𝑡)/𝑆𝑎𝑙𝑒𝑠	𝑆𝑜𝑙𝑑𝑡)/𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	162	36	𝑡	𝑡	PROPN
ijtc-1195	162	37	3	3	PROPN
ijtc-1195	162	38	.	.	PUNCT
ijtc-1195	162	39	asset	asset	NOUN
ijtc-1195	162	40	quality	quality	NOUN
ijtc-1195	162	41	index	index	NOUN
ijtc-1195	162	42	(	(	PUNCT
ijtc-1195	162	43	aqi	aqi	PROPN
ijtc-1195	162	44	)	)	PUNCT
ijtc-1195	162	45	the	the	DET
ijtc-1195	162	46	asset	asset	NOUN
ijtc-1195	162	47	quality	quality	NOUN
ijtc-1195	162	48	index	index	NOUN
ijtc-1195	162	49	is	be	AUX
ijtc-1195	162	50	defined	define	VERB
ijtc-1195	162	51	as	as	ADP
ijtc-1195	162	52	the	the	DET
ijtc-1195	162	53	ratio	ratio	NOUN
ijtc-1195	162	54	of	of	ADP
ijtc-1195	162	55	non	non	ADJ
ijtc-1195	162	56	-	-	ADJ
ijtc-1195	162	57	currency	currency	ADJ
ijtc-1195	162	58	assets	asset	NOUN
ijtc-1195	162	59	,	,	PUNCT
ijtc-1195	162	60	excluding	exclude	VERB
ijtc-1195	162	61	property	property	NOUN
ijtc-1195	162	62	,	,	PUNCT
ijtc-1195	162	63	plant	plant	NOUN
ijtc-1195	162	64	,	,	PUNCT
ijtc-1195	162	65	and	and	CCONJ
ijtc-1195	162	66	equipment	equipment	NOUN
ijtc-1195	162	67	(	(	PUNCT
ijtc-1195	162	68	pp&e	pp&e	PROPN
ijtc-1195	162	69	)	)	PUNCT
ijtc-1195	162	70	,	,	PUNCT
ijtc-1195	162	71	to	to	ADP
ijtc-1195	162	72	the	the	DET
ijtc-1195	162	73	total	total	ADJ
ijtc-1195	162	74	value	value	NOUN
ijtc-1195	162	75	of	of	ADP
ijtc-1195	162	76	assets	asset	NOUN
ijtc-1195	162	77	.	.	PUNCT
ijtc-1195	163	1	a	a	DET
ijtc-1195	163	2	higher	high	ADJ
ijtc-1195	163	3	ratio	ratio	NOUN
ijtc-1195	163	4	indicates	indicate	VERB
ijtc-1195	163	5	a	a	DET
ijtc-1195	163	6	greater	great	ADJ
ijtc-1195	163	7	likelihood	likelihood	NOUN
ijtc-1195	163	8	of	of	ADP
ijtc-1195	163	9	cost	cost	NOUN
ijtc-1195	163	10	reduction	reduction	NOUN
ijtc-1195	163	11	.	.	PUNCT
ijtc-1195	164	1	the	the	DET
ijtc-1195	164	2	following	follow	VERB
ijtc-1195	164	3	is	be	AUX
ijtc-1195	164	4	the	the	DET
ijtc-1195	164	5	formula	formula	NOUN
ijtc-1195	164	6	for	for	ADP
ijtc-1195	164	7	calculating	calculate	VERB
ijtc-1195	164	8	the	the	DET
ijtc-1195	164	9	aqi	aqi	PROPN
ijtc-1195	164	10	ratio	ratio	NOUN
ijtc-1195	164	11	,	,	PUNCT
ijtc-1195	164	12	as	as	SCONJ
ijtc-1195	164	13	proposed	propose	VERB
ijtc-1195	164	14	by	by	ADP
ijtc-1195	164	15	(	(	PUNCT
ijtc-1195	164	16	beneish	beneish	PROPN
ijtc-1195	164	17	,	,	PUNCT
ijtc-1195	164	18	n.d	n.d	PROPN
ijtc-1195	164	19	.	.	PROPN
ijtc-1195	164	20	):	):	PUNCT
ijtc-1195	165	1	𝐴𝑄𝐼	𝐴𝑄𝐼	PROPN
ijtc-1195	165	2	=	=	SYM
ijtc-1195	165	3	1	1	NUM
ijtc-1195	165	4	−	−	NOUN
ijtc-1195	165	5	(	(	PUNCT
ijtc-1195	165	6	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
ijtc-1195	165	7	𝐴𝑠𝑠𝑒𝑡𝑡	𝐴𝑠𝑠𝑒𝑡𝑡	PROPN
ijtc-1195	165	8	+	+	CCONJ
ijtc-1195	165	9	𝑃𝑃&𝐸)/𝑇𝑜𝑡𝑎𝑙	𝑃𝑃&𝐸)/𝑇𝑜𝑡𝑎𝑙	ADJ
ijtc-1195	165	10	𝐴𝑠𝑠𝑒𝑡𝑠𝑡	𝐴𝑠𝑠𝑒𝑡𝑠𝑡	PROPN
ijtc-1195	165	11	1	1	NUM
ijtc-1195	165	12	−	−	NOUN
ijtc-1195	165	13	(	(	PUNCT
ijtc-1195	165	14	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
ijtc-1195	165	15	𝐴𝑠𝑠𝑒𝑡𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑡−1	NOUN
ijtc-1195	165	16	+	+	SYM
ijtc-1195	165	17	𝑃𝑃&𝐸)/𝑇𝑜𝑡𝑎𝑙	𝑃𝑃&𝐸)/𝑇𝑜𝑡𝑎𝑙	ADJ
ijtc-1195	165	18	𝐴𝑠𝑠𝑒𝑡𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑡−1	NOUN
ijtc-1195	165	19	4	4	NUM
ijtc-1195	165	20	.	.	PUNCT
ijtc-1195	165	21	sales	sale	NOUN
ijtc-1195	165	22	growth	growth	NOUN
ijtc-1195	165	23	index	index	NOUN
ijtc-1195	165	24	(	(	PUNCT
ijtc-1195	165	25	sgi	sgi	PROPN
ijtc-1195	165	26	)	)	PUNCT
ijtc-1195	165	27	the	the	DET
ijtc-1195	165	28	sales	sale	NOUN
ijtc-1195	165	29	growth	growth	NOUN
ijtc-1195	165	30	index	index	NOUN
ijtc-1195	165	31	(	(	PUNCT
ijtc-1195	165	32	sgi	sgi	NOUN
ijtc-1195	165	33	)	)	PUNCT
ijtc-1195	165	34	is	be	AUX
ijtc-1195	165	35	a	a	DET
ijtc-1195	165	36	comparison	comparison	NOUN
ijtc-1195	165	37	between	between	ADP
ijtc-1195	165	38	the	the	DET
ijtc-1195	165	39	current	current	ADJ
ijtc-1195	165	40	year	year	NOUN
ijtc-1195	165	41	's	's	PART
ijtc-1195	165	42	sales	sale	NOUN
ijtc-1195	165	43	and	and	CCONJ
ijtc-1195	165	44	the	the	DET
ijtc-1195	165	45	previous	previous	ADJ
ijtc-1195	165	46	year	year	NOUN
ijtc-1195	165	47	's	's	PART
ijtc-1195	165	48	sales	sale	NOUN
ijtc-1195	165	49	.	.	PUNCT
ijtc-1195	166	1	the	the	DET
ijtc-1195	166	2	following	follow	VERB
ijtc-1195	166	3	is	be	AUX
ijtc-1195	166	4	the	the	DET
ijtc-1195	166	5	formula	formula	NOUN
ijtc-1195	166	6	for	for	ADP
ijtc-1195	166	7	calculating	calculate	VERB
ijtc-1195	166	8	the	the	DET
ijtc-1195	166	9	sgi	sgi	NOUN
ijtc-1195	166	10	ratio	ratio	NOUN
ijtc-1195	166	11	,	,	PUNCT
ijtc-1195	166	12	as	as	SCONJ
ijtc-1195	166	13	proposed	propose	VERB
ijtc-1195	166	14	by	by	ADP
ijtc-1195	166	15	(	(	PUNCT
ijtc-1195	166	16	beneish	beneish	PROPN
ijtc-1195	166	17	,	,	PUNCT
ijtc-1195	166	18	n.d	n.d	PROPN
ijtc-1195	166	19	.	.	PROPN
ijtc-1195	166	20	):	):	PUNCT
ijtc-1195	167	1	𝑆𝐺𝐼	𝑆𝐺𝐼	PROPN
ijtc-1195	167	2	=	=	SYM
ijtc-1195	167	3	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	167	4	𝑡	𝑡	PROPN
ijtc-1195	167	5	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	167	6	𝑡−1	𝑡−1	PROPN
ijtc-1195	167	7	5	5	NUM
ijtc-1195	167	8	.	.	PUNCT
ijtc-1195	167	9	depreciation	depreciation	NOUN
ijtc-1195	167	10	index	index	NOUN
ijtc-1195	167	11	(	(	PUNCT
ijtc-1195	167	12	depi	depi	PROPN
ijtc-1195	167	13	)	)	PUNCT
ijtc-1195	167	14	this	this	DET
ijtc-1195	167	15	indicator	indicator	NOUN
ijtc-1195	167	16	is	be	AUX
ijtc-1195	167	17	to	to	PART
ijtc-1195	167	18	compare	compare	VERB
ijtc-1195	167	19	the	the	DET
ijtc-1195	167	20	depreciation	depreciation	NOUN
ijtc-1195	167	21	rate	rate	NOUN
ijtc-1195	167	22	of	of	ADP
ijtc-1195	167	23	fixed	fix	VERB
ijtc-1195	167	24	assets	asset	NOUN
ijtc-1195	167	25	for	for	ADP
ijtc-1195	167	26	the	the	DET
ijtc-1195	167	27	previous	previous	ADJ
ijtc-1195	167	28	year	year	NOUN
ijtc-1195	167	29	with	with	ADP
ijtc-1195	167	30	the	the	DET
ijtc-1195	167	31	current	current	ADJ
ijtc-1195	167	32	year	year	NOUN
ijtc-1195	167	33	.	.	PUNCT
ijtc-1195	168	1	the	the	DET
ijtc-1195	168	2	formula	formula	NOUN
ijtc-1195	168	3	for	for	ADP
ijtc-1195	168	4	calculating	calculate	VERB
ijtc-1195	168	5	the	the	DET
ijtc-1195	168	6	depi	depi	NOUN
ijtc-1195	168	7	ratio	ratio	NOUN
ijtc-1195	168	8	is	be	AUX
ijtc-1195	168	9	as	as	SCONJ
ijtc-1195	168	10	follows	follow	VERB
ijtc-1195	168	11	(	(	PUNCT
ijtc-1195	168	12	beneish	beneish	PROPN
ijtc-1195	168	13	,	,	PUNCT
ijtc-1195	168	14	n.d	n.d	PROPN
ijtc-1195	168	15	.	.	PROPN
ijtc-1195	168	16	):	):	PUNCT
ijtc-1195	168	17	𝐷𝐸𝑃𝐼	𝐷𝐸𝑃𝐼	PROPN
ijtc-1195	168	18	=	=	SYM
ijtc-1195	168	19	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-1195	168	20	𝑡−1	𝑡−1	PROPN
ijtc-1195	168	21	/	/	SYM
ijtc-1195	168	22	(	(	PUNCT
ijtc-1195	168	23	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-1195	168	24	𝑡−1	𝑡−1	PROPN
ijtc-1195	168	25	+	+	CCONJ
ijtc-1195	168	26	𝑃𝑃&𝐸𝑡−1	𝑃𝑃&𝐸𝑡−1	PROPN
ijtc-1195	168	27	)	)	PUNCT
ijtc-1195	168	28	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-1195	168	29	𝑡	𝑡	PROPN
ijtc-1195	168	30	/	/	SYM
ijtc-1195	168	31	(	(	PUNCT
ijtc-1195	168	32	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-1195	168	33	𝑡	𝑡	PROPN
ijtc-1195	168	34	+	+	NOUN
ijtc-1195	168	35	𝑃𝑃&𝐸𝑡	𝑃𝑃&𝐸𝑡	PROPN
ijtc-1195	168	36	)	)	PUNCT
ijtc-1195	168	37	6	6	NUM
ijtc-1195	168	38	.	.	PUNCT
ijtc-1195	169	1	sales	sale	NOUN
ijtc-1195	169	2	,	,	PUNCT
ijtc-1195	169	3	general	general	ADJ
ijtc-1195	169	4	and	and	CCONJ
ijtc-1195	169	5	administrative	administrative	ADJ
ijtc-1195	169	6	expenses	expense	NOUN
ijtc-1195	169	7	index	index	NOUN
ijtc-1195	169	8	(	(	PUNCT
ijtc-1195	169	9	sgai	sgai	PROPN
ijtc-1195	169	10	)	)	PUNCT
ijtc-1195	169	11	this	this	DET
ijtc-1195	169	12	indicator	indicator	NOUN
ijtc-1195	169	13	is	be	AUX
ijtc-1195	169	14	designed	design	VERB
ijtc-1195	169	15	to	to	PART
ijtc-1195	169	16	assess	assess	VERB
ijtc-1195	169	17	the	the	DET
ijtc-1195	169	18	degree	degree	NOUN
ijtc-1195	169	19	to	to	PART
ijtc-1195	169	20	which	which	PRON
ijtc-1195	169	21	the	the	DET
ijtc-1195	169	22	ratio	ratio	NOUN
ijtc-1195	169	23	of	of	ADP
ijtc-1195	169	24	sales	sale	NOUN
ijtc-1195	169	25	,	,	PUNCT
ijtc-1195	169	26	general	general	ADJ
ijtc-1195	169	27	expenses	expense	NOUN
ijtc-1195	169	28	,	,	PUNCT
ijtc-1195	169	29	and	and	CCONJ
ijtc-1195	169	30	administration	administration	NOUN
ijtc-1195	169	31	to	to	ADP
ijtc-1195	169	32	sales	sale	NOUN
ijtc-1195	169	33	in	in	ADP
ijtc-1195	169	34	the	the	DET
ijtc-1195	169	35	current	current	ADJ
ijtc-1195	169	36	year	year	NOUN
ijtc-1195	169	37	differs	differ	VERB
ijtc-1195	169	38	from	from	ADP
ijtc-1195	169	39	that	that	PRON
ijtc-1195	169	40	of	of	ADP
ijtc-1195	169	41	the	the	DET
ijtc-1195	169	42	previous	previous	ADJ
ijtc-1195	169	43	year	year	NOUN
ijtc-1195	169	44	.	.	PUNCT
ijtc-1195	170	1	the	the	DET
ijtc-1195	170	2	formula	formula	NOUN
ijtc-1195	170	3	for	for	ADP
ijtc-1195	170	4	calculating	calculate	VERB
ijtc-1195	170	5	the	the	DET
ijtc-1195	170	6	sgai	sgai	PROPN
ijtc-1195	170	7	ratio	ratio	NOUN
ijtc-1195	170	8	is	be	AUX
ijtc-1195	170	9	as	as	SCONJ
ijtc-1195	170	10	follows	follow	VERB
ijtc-1195	170	11	(	(	PUNCT
ijtc-1195	170	12	beneish	beneish	PROPN
ijtc-1195	170	13	,	,	PUNCT
ijtc-1195	170	14	n.d	n.d	PROPN
ijtc-1195	170	15	.	.	PROPN
ijtc-1195	170	16	):	):	PUNCT
ijtc-1195	170	17	𝑆𝐺𝐴𝐼	𝑆𝐺𝐴𝐼	PROPN
ijtc-1195	170	18	=	=	SYM
ijtc-1195	170	19	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	170	20	,	,	PUNCT
ijtc-1195	170	21	𝐺𝑒𝑛𝑒𝑟𝑎𝑙	𝐺𝑒𝑛𝑒𝑟𝑎𝑙	PROPN
ijtc-1195	170	22	𝑎𝑛𝑑	𝑎𝑛𝑑	ADJ
ijtc-1195	170	23	𝐴𝑑𝑚.	𝐴𝑑𝑚.	PROPN
ijtc-1195	170	24	𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡𝑡	𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡𝑡	PROPN
ijtc-1195	170	25	/𝑆𝑎𝑙𝑒𝑠	/𝑆𝑎𝑙𝑒𝑠	PUNCT
ijtc-1195	170	26	𝑡	𝑡	PROPN
ijtc-1195	170	27	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	170	28	,	,	PUNCT
ijtc-1195	170	29	𝐺𝑒𝑛𝑒𝑟𝑎𝑙	𝐺𝑒𝑛𝑒𝑟𝑎𝑙	PROPN
ijtc-1195	170	30	𝑎𝑛𝑑	𝑎𝑛𝑑	PROPN
ijtc-1195	170	31	𝐴𝑑𝑚.	𝐴𝑑𝑚.	PROPN
ijtc-1195	170	32	𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡𝑡−1	𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑡𝑡−1	PROPN
ijtc-1195	170	33	/𝑆𝑎𝑙𝑒𝑠	/𝑆𝑎𝑙𝑒𝑠	PUNCT
ijtc-1195	170	34	𝑡−1	𝑡−1	PROPN
ijtc-1195	170	35	7	7	NUM
ijtc-1195	170	36	.	.	NOUN
ijtc-1195	170	37	laverage	laverage	NOUN
ijtc-1195	170	38	index	index	NOUN
ijtc-1195	170	39	this	this	DET
ijtc-1195	170	40	indicator	indicator	NOUN
ijtc-1195	170	41	is	be	AUX
ijtc-1195	170	42	used	use	VERB
ijtc-1195	170	43	to	to	PART
ijtc-1195	170	44	quantify	quantify	VERB
ijtc-1195	170	45	the	the	DET
ijtc-1195	170	46	rate	rate	NOUN
ijtc-1195	170	47	of	of	ADP
ijtc-1195	170	48	change	change	NOUN
ijtc-1195	170	49	in	in	ADP
ijtc-1195	170	50	the	the	DET
ijtc-1195	170	51	ratio	ratio	NOUN
ijtc-1195	170	52	of	of	ADP
ijtc-1195	170	53	total	total	ADJ
ijtc-1195	170	54	debt	debt	NOUN
ijtc-1195	170	55	to	to	ADP
ijtc-1195	170	56	total	total	ADJ
ijtc-1195	170	57	assets	asset	NOUN
ijtc-1195	170	58	over	over	ADP
ijtc-1195	170	59	the	the	DET
ijtc-1195	170	60	course	course	NOUN
ijtc-1195	170	61	of	of	ADP
ijtc-1195	170	62	the	the	DET
ijtc-1195	170	63	current	current	ADJ
ijtc-1195	170	64	and	and	CCONJ
ijtc-1195	170	65	prior	prior	ADJ
ijtc-1195	170	66	years	year	NOUN
ijtc-1195	170	67	.	.	PUNCT
ijtc-1195	171	1	the	the	DET
ijtc-1195	171	2	formula	formula	NOUN
ijtc-1195	171	3	for	for	ADP
ijtc-1195	171	4	calculating	calculate	VERB
ijtc-1195	171	5	the	the	DET
ijtc-1195	171	6	lvgi	lvgi	NOUN
ijtc-1195	171	7	ratio	ratio	NOUN
ijtc-1195	171	8	,	,	PUNCT
ijtc-1195	171	9	as	as	SCONJ
ijtc-1195	171	10	proposed	propose	VERB
ijtc-1195	171	11	by	by	ADP
ijtc-1195	171	12	(	(	PUNCT
ijtc-1195	171	13	beneish	beneish	PROPN
ijtc-1195	171	14	,	,	PUNCT
ijtc-1195	171	15	n.d	n.d	PROPN
ijtc-1195	171	16	.	.	PROPN
ijtc-1195	171	17	)	)	PUNCT
ijtc-1195	171	18	,	,	PUNCT
ijtc-1195	171	19	is	be	AUX
ijtc-1195	171	20	as	as	SCONJ
ijtc-1195	171	21	follows	follow	VERB
ijtc-1195	171	22	:	:	PUNCT
ijtc-1195	171	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	171	24	detecting	detect	VERB
ijtc-1195	171	25	the	the	DET
ijtc-1195	171	26	influence	influence	NOUN
ijtc-1195	171	27	of	of	ADP
ijtc-1195	171	28	the	the	DET
ijtc-1195	171	29	hexagon	hexagon	PROPN
ijtc-1195	171	30	fraud	fraud	PROPN
ijtc-1195	171	31	theory	theory	NOUN
ijtc-1195	171	32	in	in	ADP
ijtc-1195	171	33	financial	financial	ADJ
ijtc-1195	171	34	report	report	NOUN
ijtc-1195	171	35	fraud	fraud	NOUN
ijtc-1195	171	36	ramadhanty	ramadhanty	NOUN
ijtc-1195	171	37	and	and	CCONJ
ijtc-1195	171	38	septiani	septiani	ADJ
ijtc-1195	171	39	544	544	NUM
ijtc-1195	171	40	|	|	ADV
ijtc-1195	171	41	ilomata	ilomata	PROPN
ijtc-1195	171	42	international	international	ADJ
ijtc-1195	171	43	journal	journal	NOUN
ijtc-1195	171	44	of	of	ADP
ijtc-1195	171	45	tax	tax	PROPN
ijtc-1195	171	46	&	&	CCONJ
ijtc-1195	171	47	accounting	account	VERB
ijtc-1195	171	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	171	49	𝐿𝑉𝐺𝐼	𝐿𝑉𝐺𝐼	NOUN
ijtc-1195	171	50	=	=	SYM
ijtc-1195	171	51	(	(	PUNCT
ijtc-1195	171	52	𝐿𝑇𝐷	𝐿𝑇𝐷	PROPN
ijtc-1195	171	53	𝑇	𝑇	PROPN
ijtc-1195	171	54	+	+	CCONJ
ijtc-1195	171	55	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
ijtc-1195	171	56	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑡	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑡	PROPN
ijtc-1195	171	57	)	)	PUNCT
ijtc-1195	171	58	/𝑇𝑜𝑡𝑎𝑙	/𝑇𝑜𝑡𝑎𝑙	PUNCT
ijtc-1195	172	1	𝐴𝑠𝑠𝑒𝑡𝑠𝑡	𝐴𝑠𝑠𝑒𝑡𝑠𝑡	PROPN
ijtc-1195	172	2	(	(	PUNCT
ijtc-1195	172	3	𝐿𝑇𝐷	𝐿𝑇𝐷	PROPN
ijtc-1195	172	4	𝑇	𝑇	PROPN
ijtc-1195	172	5	+	+	CCONJ
ijtc-1195	172	6	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	𝐶𝑢𝑟𝑟𝑒𝑛𝑡	PROPN
ijtc-1195	172	7	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑡−1	𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑦𝑡−1	VERB
ijtc-1195	172	8	)	)	PUNCT
ijtc-1195	172	9	/𝑇𝑜𝑡𝑎𝑙	/𝑇𝑜𝑡𝑎𝑙	PUNCT
ijtc-1195	172	10	𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1	𝐴𝑠𝑠𝑒𝑡𝑠𝑡−1	NOUN
ijtc-1195	172	11	8	8	NUM
ijtc-1195	172	12	.	.	PUNCT
ijtc-1195	172	13	total	total	ADJ
ijtc-1195	172	14	acrual	acrual	ADJ
ijtc-1195	172	15	to	to	ADP
ijtc-1195	172	16	total	total	ADJ
ijtc-1195	172	17	assets	asset	NOUN
ijtc-1195	172	18	(	(	PUNCT
ijtc-1195	172	19	tata	tata	NOUN
ijtc-1195	172	20	)	)	PUNCT
ijtc-1195	172	21	this	this	DET
ijtc-1195	172	22	indicator	indicator	NOUN
ijtc-1195	172	23	measures	measure	VERB
ijtc-1195	172	24	the	the	DET
ijtc-1195	172	25	quality	quality	NOUN
ijtc-1195	172	26	of	of	ADP
ijtc-1195	172	27	sales	sale	NOUN
ijtc-1195	172	28	cash	cash	NOUN
ijtc-1195	172	29	flow	flow	NOUN
ijtc-1195	172	30	,	,	PUNCT
ijtc-1195	172	31	the	the	DET
ijtc-1195	172	32	extent	extent	NOUN
ijtc-1195	172	33	to	to	PART
ijtc-1195	172	34	which	which	PRON
ijtc-1195	172	35	sales	sale	NOUN
ijtc-1195	172	36	are	be	AUX
ijtc-1195	172	37	generated	generate	VERB
ijtc-1195	172	38	in	in	ADP
ijtc-1195	172	39	operating	operate	VERB
ijtc-1195	172	40	cash	cash	NOUN
ijtc-1195	172	41	.	.	PUNCT
ijtc-1195	173	1	the	the	DET
ijtc-1195	173	2	formula	formula	NOUN
ijtc-1195	173	3	for	for	ADP
ijtc-1195	173	4	calculating	calculate	VERB
ijtc-1195	173	5	the	the	DET
ijtc-1195	173	6	tata	tata	NOUN
ijtc-1195	173	7	ratio	ratio	NOUN
ijtc-1195	173	8	,	,	PUNCT
ijtc-1195	173	9	as	as	SCONJ
ijtc-1195	173	10	proposed	propose	VERB
ijtc-1195	173	11	by	by	ADP
ijtc-1195	173	12	(	(	PUNCT
ijtc-1195	173	13	beneish	beneish	PROPN
ijtc-1195	173	14	,	,	PUNCT
ijtc-1195	173	15	n.d	n.d	PROPN
ijtc-1195	173	16	.	.	PROPN
ijtc-1195	173	17	)	)	PUNCT
ijtc-1195	173	18	,	,	PUNCT
ijtc-1195	173	19	is	be	AUX
ijtc-1195	173	20	as	as	SCONJ
ijtc-1195	173	21	follows	follow	VERB
ijtc-1195	173	22	:	:	PUNCT
ijtc-1195	174	1	𝑇𝐴𝑇𝐴	𝑇𝐴𝑇𝐴	PROPN
ijtc-1195	174	2	=	=	SYM
ijtc-1195	175	1	𝐼𝑛𝑐𝑜𝑚𝑒	𝐼𝑛𝑐𝑜𝑚𝑒	PROPN
ijtc-1195	175	2	𝑓𝑟𝑜𝑚	𝑓𝑟𝑜𝑚	VERB
ijtc-1195	175	3	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑡	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑡	PROPN
ijtc-1195	175	4	−	−	PROPN
ijtc-1195	175	5	𝐶𝑎𝑠ℎ	𝐶𝑎𝑠ℎ	PROPN
ijtc-1195	175	6	𝑓𝑙𝑜𝑤	𝑓𝑙𝑜𝑤	NOUN
ijtc-1195	175	7	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑡	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑜𝑛𝑡	PROPN
ijtc-1195	175	8	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	175	9	𝐴𝑠𝑠𝑒𝑡𝑠	𝐴𝑠𝑠𝑒𝑡𝑠	PROPN
ijtc-1195	175	10	table	table	NOUN
ijtc-1195	175	11	2	2	NUM
ijtc-1195	175	12	:	:	PUNCT
ijtc-1195	175	13	independent	independent	ADJ
ijtc-1195	175	14	variable	variable	ADJ
ijtc-1195	175	15	source	source	NOUN
ijtc-1195	175	16	:	:	PUNCT
ijtc-1195	175	17	author	author	NOUN
ijtc-1195	175	18	calculation	calculation	NOUN
ijtc-1195	175	19	2024	2024	NUM
ijtc-1195	175	20	variable	variable	ADJ
ijtc-1195	175	21	definisi	definisi	ADJ
ijtc-1195	175	22	operasional	operasional	ADJ
ijtc-1195	175	23	variable	variable	ADJ
ijtc-1195	175	24	measurement	measurement	NOUN
ijtc-1195	175	25	skala	skala	PROPN
ijtc-1195	175	26	frauduent	frauduent	NOUN
ijtc-1195	175	27	financial	financial	ADJ
ijtc-1195	175	28	reporting	reporting	NOUN
ijtc-1195	175	29	submission	submission	NOUN
ijtc-1195	175	30	of	of	ADP
ijtc-1195	175	31	material	material	ADJ
ijtc-1195	175	32	misrepresentat	misrepresentat	NOUN
ijtc-1195	175	33	ion	ion	NOUN
ijtc-1195	175	34	beneish	beneish	NOUN
ijtc-1195	175	35	model	model	PROPN
ijtc-1195	175	36	ratio	ratio	PROPN
ijtc-1195	175	37	finantial	finantial	PROPN
ijtc-1195	175	38	target	target	NOUN
ijtc-1195	175	39	kondisi	kondisi	ADJ
ijtc-1195	175	40	pertumbuhan	pertumbuhan	NOUN
ijtc-1195	175	41	asset	asset	NOUN
ijtc-1195	175	42	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
ijtc-1195	175	43	=	=	PUNCT
ijtc-1195	175	44	𝑁𝑒𝑡	𝑁𝑒𝑡	PROPN
ijtc-1195	175	45	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1195	175	46	𝐴𝑓𝑡𝑒𝑟	𝐴𝑓𝑡𝑒𝑟	PROPN
ijtc-1195	175	47	𝑇𝑎𝑥	𝑇𝑎𝑥	PROPN
ijtc-1195	175	48	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	175	49	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	175	50	ratio	ratio	NOUN
ijtc-1195	175	51	external	external	ADJ
ijtc-1195	175	52	pressure	pressure	NOUN
ijtc-1195	175	53	pressure	pressure	NOUN
ijtc-1195	175	54	from	from	ADP
ijtc-1195	175	55	third	third	ADJ
ijtc-1195	175	56	parties	party	NOUN
ijtc-1195	175	57	to	to	ADP
ijtc-1195	175	58	management	management	NOUN
ijtc-1195	175	59	𝐿𝐸𝑉	𝐿𝐸𝑉	PROPN
ijtc-1195	176	1	=	=	PROPN
ijtc-1195	176	2	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	176	3	𝐷𝑒𝑏𝑡	𝐷𝑒𝑏𝑡	PROPN
ijtc-1195	176	4	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	176	5	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	176	6	ratio	ratio	NOUN
ijtc-1195	176	7	ininfluenceiv	ininfluenceiv	NOUN
ijtc-1195	176	8	e	e	NOUN
ijtc-1195	176	9	monitoring	monitor	VERB
ijtc-1195	176	10	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	176	11	ness	ness	NOUN
ijtc-1195	176	12	of	of	ADP
ijtc-1195	176	13	the	the	DET
ijtc-1195	176	14	company	company	NOUN
ijtc-1195	176	15	's	's	PART
ijtc-1195	176	16	supervision	supervision	NOUN
ijtc-1195	176	17	system	system	NOUN
ijtc-1195	176	18	𝐵𝐷𝑂𝑈𝐵𝑇	𝐵𝐷𝑂𝑈𝐵𝑇	PROPN
ijtc-1195	176	19	=	=	SYM
ijtc-1195	177	1	𝑁𝑢𝑚𝑏𝑒𝑟	𝑁𝑢𝑚𝑏𝑒𝑟	PROPN
ijtc-1195	177	2	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	177	3	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	𝐼𝑛𝑑𝑒𝑝𝑒𝑛𝑑𝑒𝑛𝑡	PROPN
ijtc-1195	177	4	𝐵𝑜𝑎𝑟𝑑	𝐵𝑜𝑎𝑟𝑑	PROPN
ijtc-1195	177	5	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	177	6	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1195	177	7	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	177	8	𝐵𝑜𝑎𝑟𝑑	𝐵𝑜𝑎𝑟𝑑	PROPN
ijtc-1195	177	9	𝑜𝑓	𝑜𝑓	ADP
ijtc-1195	177	10	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	𝐶𝑜𝑚𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑒𝑟𝑠	PROPN
ijtc-1195	177	11	ratio	ratio	PROPN
ijtc-1195	177	12	total	total	ADJ
ijtc-1195	177	13	acrual	acrual	ADJ
ijtc-1195	177	14	ratio	ratio	PROPN
ijtc-1195	177	15	total	total	ADJ
ijtc-1195	177	16	accrual	accrual	ADJ
ijtc-1195	177	17	ratio	ratio	NOUN
ijtc-1195	177	18	𝑇𝐴𝑇𝐴	𝑇𝐴𝑇𝐴	NOUN
ijtc-1195	177	19	=	=	PUNCT
ijtc-1195	177	20	𝑃𝑟𝑜𝑓𝑖𝑡	𝑃𝑟𝑜𝑓𝑖𝑡	PROPN
ijtc-1195	177	21	𝑀𝑎𝑟𝑔𝑖𝑛	𝑀𝑎𝑟𝑔𝑖𝑛	PROPN
ijtc-1195	177	22	𝑜𝑛	𝑜𝑛	PROPN
ijtc-1195	177	23	𝑆𝑎𝑙𝑒𝑠	𝑆𝑎𝑙𝑒𝑠	PROPN
ijtc-1195	177	24	−	−	PROPN
ijtc-1195	177	25	𝐶𝑎𝑠ℎ𝑓𝑙𝑜𝑤	𝐶𝑎𝑠ℎ𝑓𝑙𝑜𝑤	PROPN
ijtc-1195	177	26	𝑓𝑟𝑜𝑚	𝑓𝑟𝑜𝑚	VERB
ijtc-1195	177	27	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔	PROPN
ijtc-1195	177	28	𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑖𝑒𝑠	𝐴𝑐𝑡𝑖𝑣𝑖𝑡𝑖𝑒𝑠	PROPN
ijtc-1195	177	29	𝑇𝑜𝑡𝑎𝑙	𝑇𝑜𝑡𝑎𝑙	PROPN
ijtc-1195	177	30	𝐴𝑠𝑠𝑒𝑡	𝐴𝑠𝑠𝑒𝑡	PROPN
ijtc-1195	177	31	ratio	ratio	PROPN
ijtc-1195	177	32	ceo	ceo	PROPN
ijtc-1195	177	33	’s	’s	PART
ijtc-1195	177	34	tenure	tenure	NOUN
ijtc-1195	177	35	term	term	NOUN
ijtc-1195	177	36	of	of	ADP
ijtc-1195	177	37	office	office	NOUN
ijtc-1195	177	38	of	of	ADP
ijtc-1195	177	39	ceo	ceo	NOUN
ijtc-1195	177	40	the	the	DET
ijtc-1195	177	41	dummy	dummy	ADJ
ijtc-1195	177	42	variable	variable	NOUN
ijtc-1195	177	43	is	be	AUX
ijtc-1195	177	44	given	give	VERB
ijtc-1195	177	45	code	code	NOUN
ijtc-1195	177	46	1	1	NUM
ijtc-1195	177	47	if	if	SCONJ
ijtc-1195	177	48	the	the	DET
ijtc-1195	177	49	director	director	NOUN
ijtc-1195	177	50	has	have	VERB
ijtc-1195	177	51	a	a	DET
ijtc-1195	177	52	term	term	NOUN
ijtc-1195	177	53	of	of	ADP
ijtc-1195	177	54	office	office	NOUN
ijtc-1195	177	55	>	>	X
ijtc-1195	177	56	6	6	NUM
ijtc-1195	177	57	th	th	X
ijtc-1195	177	58	for	for	ADP
ijtc-1195	177	59	the	the	DET
ijtc-1195	177	60	2022	2022	NUM
ijtc-1195	177	61	-	-	SYM
ijtc-1195	177	62	20223	20223	NUM
ijtc-1195	177	63	period	period	NOUN
ijtc-1195	177	64	,	,	PUNCT
ijtc-1195	177	65	and	and	CCONJ
ijtc-1195	177	66	code	code	NOUN
ijtc-1195	177	67	0	0	PUNCT
ijtc-1195	178	1	if	if	SCONJ
ijtc-1195	178	2	it	it	PRON
ijtc-1195	178	3	is	be	AUX
ijtc-1195	178	4	the	the	DET
ijtc-1195	178	5	other	other	ADJ
ijtc-1195	178	6	way	way	NOUN
ijtc-1195	178	7	around	around	ADP
ijtc-1195	178	8	nomi	nomi	NOUN
ijtc-1195	178	9	nal	nal	ADJ
ijtc-1195	178	10	number	number	NOUN
ijtc-1195	178	11	of	of	ADP
ijtc-1195	178	12	pictures	picture	NOUN
ijtc-1195	178	13	of	of	ADP
ijtc-1195	178	14	the	the	DET
ijtc-1195	178	15	ceo	ceo	NOUN
ijtc-1195	178	16	number	number	NOUN
ijtc-1195	178	17	of	of	ADP
ijtc-1195	178	18	ceo	ceo	NOUN
ijtc-1195	178	19	images	image	NOUN
ijtc-1195	178	20	that	that	PRON
ijtc-1195	178	21	are	be	AUX
ijtc-1195	178	22	installed	instal	VERB
ijtc-1195	178	23	the	the	DET
ijtc-1195	178	24	number	number	NOUN
ijtc-1195	178	25	of	of	ADP
ijtc-1195	178	26	images	image	NOUN
ijtc-1195	178	27	of	of	ADP
ijtc-1195	178	28	ceo	ceo	NOUN
ijtc-1195	178	29	included	include	VERB
ijtc-1195	178	30	in	in	ADP
ijtc-1195	178	31	the	the	DET
ijtc-1195	178	32	annual	annual	ADJ
ijtc-1195	178	33	financial	financial	ADJ
ijtc-1195	178	34	report	report	NOUN
ijtc-1195	178	35	is	be	AUX
ijtc-1195	178	36	to	to	PART
ijtc-1195	178	37	be	be	AUX
ijtc-1195	178	38	determined	determine	VERB
ijtc-1195	178	39	.	.	PUNCT
ijtc-1195	179	1	nomi	nomi	PROPN
ijtc-1195	179	2	nal	nal	PROPN
ijtc-1195	179	3	cooperatio	cooperatio	PROPN
ijtc-1195	179	4	n	n	CCONJ
ijtc-1195	179	5	with	with	ADP
ijtc-1195	179	6	governme	governme	PROPN
ijtc-1195	179	7	nt	not	PART
ijtc-1195	179	8	project	project	NOUN
ijtc-1195	179	9	cooperation	cooperation	NOUN
ijtc-1195	179	10	with	with	ADP
ijtc-1195	179	11	the	the	DET
ijtc-1195	179	12	government	government	NOUN
ijtc-1195	179	13	the	the	DET
ijtc-1195	179	14	dummy	dummy	ADJ
ijtc-1195	179	15	variable	variable	NOUN
ijtc-1195	179	16	will	will	AUX
ijtc-1195	179	17	be	be	AUX
ijtc-1195	179	18	coded	code	VERB
ijtc-1195	179	19	as	as	ADP
ijtc-1195	179	20	1	1	NUM
ijtc-1195	179	21	if	if	SCONJ
ijtc-1195	179	22	there	there	PRON
ijtc-1195	179	23	is	be	VERB
ijtc-1195	179	24	a	a	DET
ijtc-1195	179	25	cooperative	cooperative	ADJ
ijtc-1195	179	26	correlation	correlation	NOUN
ijtc-1195	179	27	from	from	ADP
ijtc-1195	179	28	the	the	DET
ijtc-1195	179	29	company	company	NOUN
ijtc-1195	179	30	and	and	CCONJ
ijtc-1195	179	31	the	the	DET
ijtc-1195	179	32	governing	govern	VERB
ijtc-1195	179	33	council	council	NOUN
ijtc-1195	179	34	during	during	ADP
ijtc-1195	179	35	the	the	DET
ijtc-1195	179	36	2022	2022	NUM
ijtc-1195	179	37	-	-	SYM
ijtc-1195	179	38	2023	2023	NUM
ijtc-1195	179	39	period	period	NOUN
ijtc-1195	179	40	,	,	PUNCT
ijtc-1195	179	41	and	and	CCONJ
ijtc-1195	179	42	code	code	NOUN
ijtc-1195	179	43	0	0	PUNCT
ijtc-1195	179	44	otherwise	otherwise	ADV
ijtc-1195	179	45	.	.	PUNCT
ijtc-1195	180	1	nomi	nomi	PROPN
ijtc-1195	180	2	nal	nal	ADJ
ijtc-1195	180	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	180	4	detecting	detect	VERB
ijtc-1195	180	5	the	the	DET
ijtc-1195	180	6	influence	influence	NOUN
ijtc-1195	180	7	of	of	ADP
ijtc-1195	180	8	the	the	DET
ijtc-1195	180	9	hexagon	hexagon	PROPN
ijtc-1195	180	10	fraud	fraud	PROPN
ijtc-1195	180	11	theory	theory	NOUN
ijtc-1195	180	12	in	in	ADP
ijtc-1195	180	13	financial	financial	ADJ
ijtc-1195	180	14	report	report	NOUN
ijtc-1195	180	15	fraud	fraud	NOUN
ijtc-1195	180	16	ramadhanty	ramadhanty	NOUN
ijtc-1195	180	17	and	and	CCONJ
ijtc-1195	180	18	septiani	septiani	ADJ
ijtc-1195	180	19	545	545	NUM
ijtc-1195	180	20	|	|	ADV
ijtc-1195	180	21	ilomata	ilomata	PROPN
ijtc-1195	180	22	international	international	ADJ
ijtc-1195	180	23	journal	journal	NOUN
ijtc-1195	180	24	of	of	ADP
ijtc-1195	180	25	tax	tax	PROPN
ijtc-1195	180	26	&	&	CCONJ
ijtc-1195	180	27	accounting	account	VERB
ijtc-1195	180	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	180	29	results	result	NOUN
ijtc-1195	180	30	and	and	CCONJ
ijtc-1195	180	31	discussion	discussion	NOUN
ijtc-1195	180	32	the	the	DET
ijtc-1195	180	33	statistical	statistical	ADJ
ijtc-1195	180	34	results	result	NOUN
ijtc-1195	180	35	are	be	AUX
ijtc-1195	180	36	presented	present	VERB
ijtc-1195	180	37	in	in	ADP
ijtc-1195	180	38	a	a	DET
ijtc-1195	180	39	descriptive	descriptive	ADJ
ijtc-1195	180	40	manner	manner	NOUN
ijtc-1195	180	41	source	source	NOUN
ijtc-1195	180	42	:	:	PUNCT
ijtc-1195	180	43	spss	spss	PROPN
ijtc-1195	180	44	output	output	NOUN
ijtc-1195	180	45	,	,	PUNCT
ijtc-1195	180	46	processed	process	VERB
ijtc-1195	180	47	by	by	ADP
ijtc-1195	180	48	researchers	researcher	NOUN
ijtc-1195	180	49	(	(	PUNCT
ijtc-1195	180	50	2024	2024	NUM
ijtc-1195	180	51	)	)	PUNCT
ijtc-1195	180	52	the	the	DET
ijtc-1195	180	53	analysis	analysis	NOUN
ijtc-1195	180	54	results	result	NOUN
ijtc-1195	180	55	indicate	indicate	VERB
ijtc-1195	180	56	that	that	SCONJ
ijtc-1195	180	57	the	the	DET
ijtc-1195	180	58	mean	mean	ADJ
ijtc-1195	180	59	value	value	NOUN
ijtc-1195	180	60	of	of	ADP
ijtc-1195	180	61	the	the	DET
ijtc-1195	180	62	dependent	dependent	ADJ
ijtc-1195	180	63	variable	variable	NOUN
ijtc-1195	180	64	,	,	PUNCT
ijtc-1195	180	65	fraudulent	fraudulent	ADJ
ijtc-1195	180	66	financial	financial	ADJ
ijtc-1195	180	67	reporting	reporting	NOUN
ijtc-1195	180	68	of	of	ADP
ijtc-1195	180	69	financial	financial	ADJ
ijtc-1195	180	70	sector	sector	NOUN
ijtc-1195	180	71	companies	company	NOUN
ijtc-1195	180	72	,	,	PUNCT
ijtc-1195	180	73	is	be	AUX
ijtc-1195	180	74	0.57	0.57	NUM
ijtc-1195	180	75	.	.	PUNCT
ijtc-1195	181	1	this	this	PRON
ijtc-1195	181	2	suggests	suggest	VERB
ijtc-1195	181	3	that	that	SCONJ
ijtc-1195	181	4	the	the	DET
ijtc-1195	181	5	level	level	NOUN
ijtc-1195	181	6	of	of	ADP
ijtc-1195	181	7	potential	potential	ADJ
ijtc-1195	181	8	fraudulent	fraudulent	ADJ
ijtc-1195	181	9	financial	financial	ADJ
ijtc-1195	181	10	reporting	reporting	NOUN
ijtc-1195	181	11	in	in	ADP
ijtc-1195	181	12	these	these	DET
ijtc-1195	181	13	companies	company	NOUN
ijtc-1195	181	14	is	be	AUX
ijtc-1195	181	15	relatively	relatively	ADV
ijtc-1195	181	16	high	high	ADJ
ijtc-1195	181	17	.	.	PUNCT
ijtc-1195	182	1	specifically	specifically	ADV
ijtc-1195	182	2	,	,	PUNCT
ijtc-1195	182	3	any	any	DET
ijtc-1195	182	4	m	m	ADJ
ijtc-1195	182	5	-	-	PUNCT
ijtc-1195	182	6	score	score	NOUN
ijtc-1195	182	7	value	value	NOUN
ijtc-1195	182	8	>	>	X
ijtc-1195	182	9	-2.22	-2.22	PRON
ijtc-1195	182	10	has	have	VERB
ijtc-1195	182	11	the	the	DET
ijtc-1195	182	12	potential	potential	NOUN
ijtc-1195	182	13	to	to	PART
ijtc-1195	182	14	manipulate	manipulate	VERB
ijtc-1195	182	15	financial	financial	ADJ
ijtc-1195	182	16	data	datum	NOUN
ijtc-1195	182	17	.	.	PUNCT
ijtc-1195	183	1	the	the	DET
ijtc-1195	183	2	stimulus	stimulus	NOUN
ijtc-1195	183	3	proxied	proxie	VERB
ijtc-1195	183	4	by	by	ADP
ijtc-1195	183	5	the	the	DET
ijtc-1195	183	6	target	target	NOUN
ijtc-1195	183	7	financial	financial	ADJ
ijtc-1195	183	8	which	which	PRON
ijtc-1195	183	9	is	be	AUX
ijtc-1195	183	10	assessed	assess	VERB
ijtc-1195	183	11	with	with	ADP
ijtc-1195	183	12	the	the	DET
ijtc-1195	183	13	total	total	ADJ
ijtc-1195	183	14	asset	asset	NOUN
ijtc-1195	183	15	ratio	ratio	NOUN
ijtc-1195	183	16	has	have	VERB
ijtc-1195	183	17	an	an	DET
ijtc-1195	183	18	average	average	ADJ
ijtc-1195	183	19	value	value	NOUN
ijtc-1195	183	20	of	of	ADP
ijtc-1195	183	21	0.1757	0.1757	NUM
ijtc-1195	183	22	,	,	PUNCT
ijtc-1195	183	23	meaning	mean	VERB
ijtc-1195	183	24	that	that	SCONJ
ijtc-1195	183	25	the	the	DET
ijtc-1195	183	26	company	company	NOUN
ijtc-1195	183	27	's	's	PART
ijtc-1195	183	28	ability	ability	NOUN
ijtc-1195	183	29	to	to	PART
ijtc-1195	183	30	generate	generate	VERB
ijtc-1195	183	31	profit	profit	NOUN
ijtc-1195	183	32	is	be	AUX
ijtc-1195	183	33	still	still	ADV
ijtc-1195	183	34	quite	quite	ADV
ijtc-1195	183	35	low	low	ADJ
ijtc-1195	183	36	,	,	PUNCT
ijtc-1195	183	37	which	which	PRON
ijtc-1195	183	38	is	be	AUX
ijtc-1195	183	39	17.57	17.57	NUM
ijtc-1195	183	40	%	%	NOUN
ijtc-1195	183	41	.	.	PUNCT
ijtc-1195	184	1	the	the	DET
ijtc-1195	184	2	stimulus	stimulus	NOUN
ijtc-1195	184	3	proxied	proxie	VERB
ijtc-1195	184	4	by	by	ADP
ijtc-1195	184	5	external	external	ADJ
ijtc-1195	184	6	pressure	pressure	NOUN
ijtc-1195	184	7	,	,	PUNCT
ijtc-1195	184	8	which	which	PRON
ijtc-1195	184	9	is	be	AUX
ijtc-1195	184	10	assessed	assess	VERB
ijtc-1195	184	11	by	by	ADP
ijtc-1195	184	12	the	the	DET
ijtc-1195	184	13	total	total	ADJ
ijtc-1195	184	14	debt	debt	NOUN
ijtc-1195	184	15	ratio	ratio	NOUN
ijtc-1195	184	16	,	,	PUNCT
ijtc-1195	184	17	has	have	VERB
ijtc-1195	184	18	an	an	DET
ijtc-1195	184	19	average	average	ADJ
ijtc-1195	184	20	value	value	NOUN
ijtc-1195	184	21	of	of	ADP
ijtc-1195	184	22	0.5911	0.5911	NUM
ijtc-1195	184	23	.	.	PUNCT
ijtc-1195	185	1	this	this	PRON
ijtc-1195	185	2	suggests	suggest	VERB
ijtc-1195	185	3	that	that	SCONJ
ijtc-1195	185	4	,	,	PUNCT
ijtc-1195	185	5	on	on	ADP
ijtc-1195	185	6	average	average	ADJ
ijtc-1195	185	7	,	,	PUNCT
ijtc-1195	185	8	the	the	DET
ijtc-1195	185	9	corporation	corporation	NOUN
ijtc-1195	185	10	maintains	maintain	VERB
ijtc-1195	185	11	a	a	DET
ijtc-1195	185	12	financial	financial	ADJ
ijtc-1195	185	13	structure	structure	NOUN
ijtc-1195	185	14	that	that	PRON
ijtc-1195	185	15	consists	consist	VERB
ijtc-1195	185	16	of	of	ADP
ijtc-1195	185	17	59	59	NUM
ijtc-1195	185	18	%	%	NOUN
ijtc-1195	185	19	debt	debt	NOUN
ijtc-1195	185	20	.	.	PUNCT
ijtc-1195	186	1	the	the	DET
ijtc-1195	186	2	measure	measure	NOUN
ijtc-1195	186	3	of	of	ADP
ijtc-1195	186	4	opportunity	opportunity	NOUN
ijtc-1195	186	5	,	,	PUNCT
ijtc-1195	186	6	represented	represent	VERB
ijtc-1195	186	7	by	by	ADP
ijtc-1195	186	8	influential	influential	ADJ
ijtc-1195	186	9	monitoring	monitoring	NOUN
ijtc-1195	186	10	,	,	PUNCT
ijtc-1195	186	11	is	be	AUX
ijtc-1195	186	12	determined	determine	VERB
ijtc-1195	186	13	by	by	ADP
ijtc-1195	186	14	the	the	DET
ijtc-1195	186	15	average	average	ADJ
ijtc-1195	186	16	value	value	NOUN
ijtc-1195	186	17	of	of	ADP
ijtc-1195	186	18	0.4951	0.4951	NUM
ijtc-1195	186	19	for	for	ADP
ijtc-1195	186	20	the	the	DET
ijtc-1195	186	21	proportion	proportion	NOUN
ijtc-1195	186	22	of	of	ADP
ijtc-1195	186	23	the	the	DET
ijtc-1195	186	24	board	board	NOUN
ijtc-1195	186	25	of	of	ADP
ijtc-1195	186	26	commissioners	commissioner	NOUN
ijtc-1195	186	27	.	.	PUNCT
ijtc-1195	187	1	this	this	PRON
ijtc-1195	187	2	indicates	indicate	VERB
ijtc-1195	187	3	that	that	SCONJ
ijtc-1195	187	4	,	,	PUNCT
ijtc-1195	187	5	on	on	ADP
ijtc-1195	187	6	average	average	ADJ
ijtc-1195	187	7	,	,	PUNCT
ijtc-1195	187	8	the	the	DET
ijtc-1195	187	9	proportion	proportion	NOUN
ijtc-1195	187	10	of	of	ADP
ijtc-1195	187	11	independent	independent	ADJ
ijtc-1195	187	12	commissioners	commissioner	NOUN
ijtc-1195	187	13	on	on	ADP
ijtc-1195	187	14	the	the	DET
ijtc-1195	187	15	board	board	NOUN
ijtc-1195	187	16	is	be	AUX
ijtc-1195	187	17	around	around	ADV
ijtc-1195	187	18	50	50	NUM
ijtc-1195	187	19	%	%	NOUN
ijtc-1195	187	20	.	.	PUNCT
ijtc-1195	188	1	the	the	DET
ijtc-1195	188	2	total	total	ADJ
ijtc-1195	188	3	accrual	accrual	ADJ
ijtc-1195	188	4	ratio	ratio	NOUN
ijtc-1195	188	5	acts	act	VERB
ijtc-1195	188	6	as	as	ADP
ijtc-1195	188	7	a	a	DET
ijtc-1195	188	8	substitute	substitute	NOUN
ijtc-1195	188	9	for	for	ADP
ijtc-1195	188	10	rationalization	rationalization	NOUN
ijtc-1195	188	11	,	,	PUNCT
ijtc-1195	188	12	with	with	ADP
ijtc-1195	188	13	an	an	DET
ijtc-1195	188	14	average	average	ADJ
ijtc-1195	188	15	value	value	NOUN
ijtc-1195	188	16	of	of	ADP
ijtc-1195	188	17	0.0463	0.0463	NUM
ijtc-1195	188	18	,	,	PUNCT
ijtc-1195	188	19	suggesting	suggest	VERB
ijtc-1195	188	20	that	that	SCONJ
ijtc-1195	188	21	the	the	DET
ijtc-1195	188	22	company	company	NOUN
ijtc-1195	188	23	's	's	PART
ijtc-1195	188	24	accounting	accounting	NOUN
ijtc-1195	188	25	conservatism	conservatism	NOUN
ijtc-1195	188	26	is	be	AUX
ijtc-1195	188	27	somewhat	somewhat	ADV
ijtc-1195	188	28	weak	weak	ADJ
ijtc-1195	188	29	.	.	PUNCT
ijtc-1195	189	1	the	the	DET
ijtc-1195	189	2	term	term	NOUN
ijtc-1195	189	3	of	of	ADP
ijtc-1195	189	4	office	office	NOUN
ijtc-1195	189	5	of	of	ADP
ijtc-1195	189	6	directors	director	NOUN
ijtc-1195	189	7	of	of	ADP
ijtc-1195	189	8	a	a	DET
ijtc-1195	189	9	firm	firm	NOUN
ijtc-1195	189	10	,	,	PUNCT
ijtc-1195	189	11	which	which	PRON
ijtc-1195	189	12	represents	represent	VERB
ijtc-1195	189	13	their	their	PRON
ijtc-1195	189	14	capability	capability	NOUN
ijtc-1195	189	15	,	,	PUNCT
ijtc-1195	189	16	has	have	VERB
ijtc-1195	189	17	an	an	DET
ijtc-1195	189	18	average	average	ADJ
ijtc-1195	189	19	value	value	NOUN
ijtc-1195	189	20	of	of	ADP
ijtc-1195	189	21	0.34	0.34	NUM
ijtc-1195	189	22	.	.	PUNCT
ijtc-1195	190	1	this	this	PRON
ijtc-1195	190	2	indicates	indicate	VERB
ijtc-1195	190	3	that	that	SCONJ
ijtc-1195	190	4	the	the	DET
ijtc-1195	190	5	majority	majority	NOUN
ijtc-1195	190	6	of	of	ADP
ijtc-1195	190	7	corporations	corporation	NOUN
ijtc-1195	190	8	have	have	VERB
ijtc-1195	190	9	a	a	DET
ijtc-1195	190	10	relatively	relatively	ADV
ijtc-1195	190	11	brief	brief	ADJ
ijtc-1195	190	12	term	term	NOUN
ijtc-1195	190	13	of	of	ADP
ijtc-1195	190	14	office	office	NOUN
ijtc-1195	190	15	.	.	PUNCT
ijtc-1195	191	1	the	the	DET
ijtc-1195	191	2	ego	ego	NOUN
ijtc-1195	191	3	,	,	PUNCT
ijtc-1195	191	4	represented	represent	VERB
ijtc-1195	191	5	by	by	ADP
ijtc-1195	191	6	the	the	DET
ijtc-1195	191	7	cumulative	cumulative	ADJ
ijtc-1195	191	8	count	count	NOUN
ijtc-1195	191	9	of	of	ADP
ijtc-1195	191	10	photographs	photograph	NOUN
ijtc-1195	191	11	featuring	feature	VERB
ijtc-1195	191	12	the	the	DET
ijtc-1195	191	13	ceo	ceo	NOUN
ijtc-1195	191	14	in	in	ADP
ijtc-1195	191	15	the	the	DET
ijtc-1195	191	16	annual	annual	ADJ
ijtc-1195	191	17	report	report	NOUN
ijtc-1195	191	18	,	,	PUNCT
ijtc-1195	191	19	exhibits	exhibit	VERB
ijtc-1195	191	20	a	a	DET
ijtc-1195	191	21	relatively	relatively	ADV
ijtc-1195	191	22	elevated	elevated	ADJ
ijtc-1195	191	23	mean	mean	NOUN
ijtc-1195	191	24	value	value	NOUN
ijtc-1195	191	25	of	of	ADP
ijtc-1195	191	26	1.94	1.94	NUM
ijtc-1195	191	27	.	.	PUNCT
ijtc-1195	192	1	the	the	DET
ijtc-1195	192	2	collusion	collusion	NOUN
ijtc-1195	192	3	,	,	PUNCT
ijtc-1195	192	4	facilitated	facilitate	VERB
ijtc-1195	192	5	through	through	ADP
ijtc-1195	192	6	collaboration	collaboration	NOUN
ijtc-1195	192	7	between	between	ADP
ijtc-1195	192	8	the	the	DET
ijtc-1195	192	9	company	company	NOUN
ijtc-1195	192	10	and	and	CCONJ
ijtc-1195	192	11	the	the	DET
ijtc-1195	192	12	government	government	NOUN
ijtc-1195	192	13	,	,	PUNCT
ijtc-1195	192	14	has	have	VERB
ijtc-1195	192	15	a	a	DET
ijtc-1195	192	16	relatively	relatively	ADV
ijtc-1195	192	17	low	low	ADJ
ijtc-1195	192	18	average	average	ADJ
ijtc-1195	192	19	value	value	NOUN
ijtc-1195	192	20	of	of	ADP
ijtc-1195	192	21	0.17	0.17	NUM
ijtc-1195	192	22	.	.	PUNCT
ijtc-1195	193	1	this	this	PRON
ijtc-1195	193	2	indicates	indicate	VERB
ijtc-1195	193	3	that	that	SCONJ
ijtc-1195	193	4	only	only	ADV
ijtc-1195	193	5	a	a	DET
ijtc-1195	193	6	small	small	ADJ
ijtc-1195	193	7	number	number	NOUN
ijtc-1195	193	8	of	of	ADP
ijtc-1195	193	9	sample	sample	NOUN
ijtc-1195	193	10	companies	company	NOUN
ijtc-1195	193	11	engage	engage	VERB
ijtc-1195	193	12	in	in	ADP
ijtc-1195	193	13	cooperation	cooperation	NOUN
ijtc-1195	193	14	with	with	ADP
ijtc-1195	193	15	the	the	DET
ijtc-1195	193	16	government	government	NOUN
ijtc-1195	193	17	.	.	PUNCT
ijtc-1195	194	1	logistic	logistic	ADJ
ijtc-1195	194	2	regression	regression	NOUN
ijtc-1195	194	3	analysis	analysis	NOUN
ijtc-1195	194	4	and	and	CCONJ
ijtc-1195	194	5	hypothesis	hypothesis	NOUN
ijtc-1195	194	6	testing	testing	NOUN
ijtc-1195	194	7	.	.	PUNCT
ijtc-1195	195	1	assessing	assess	VERB
ijtc-1195	195	2	the	the	DET
ijtc-1195	195	3	overall	overall	ADJ
ijtc-1195	195	4	model	model	NOUN
ijtc-1195	195	5	table	table	NOUN
ijtc-1195	195	6	3	3	NUM
ijtc-1195	195	7	:	:	PUNCT
ijtc-1195	195	8	descriptive	descriptive	ADJ
ijtc-1195	195	9	statistics	statistic	NOUN
ijtc-1195	195	10	n	n	AUX
ijtc-1195	195	11	range	range	VERB
ijtc-1195	195	12	minimum	minimum	ADJ
ijtc-1195	195	13	maximum	maximum	ADJ
ijtc-1195	195	14	mean	mean	NOUN
ijtc-1195	195	15	std	std	NOUN
ijtc-1195	195	16	.	.	PUNCT
ijtc-1195	196	1	deviation	deviation	NOUN
ijtc-1195	196	2	roa	roa	PROPN
ijtc-1195	196	3	128	128	NUM
ijtc-1195	196	4	1,22	1,22	NUM
ijtc-1195	196	5	,	,	PUNCT
ijtc-1195	196	6	01	01	NUM
ijtc-1195	196	7	1,22	1,22	NUM
ijtc-1195	196	8	,	,	PUNCT
ijtc-1195	196	9	1757	1757	NUM
ijtc-1195	196	10	,	,	PUNCT
ijtc-1195	196	11	19458	19458	NUM
ijtc-1195	196	12	lev	lev	NOUN
ijtc-1195	196	13	128	128	NUM
ijtc-1195	196	14	1,67	1,67	NUM
ijtc-1195	196	15	,	,	PUNCT
ijtc-1195	196	16	01	01	NUM
ijtc-1195	196	17	1,68	1,68	NUM
ijtc-1195	196	18	,	,	PUNCT
ijtc-1195	196	19	5911	5911	NUM
ijtc-1195	196	20	,	,	PUNCT
ijtc-1195	196	21	26743	26743	NUM
ijtc-1195	196	22	bdoubt	bdoubt	VERB
ijtc-1195	196	23	128	128	NUM
ijtc-1195	196	24	,	,	PUNCT
ijtc-1195	196	25	67	67	NUM
ijtc-1195	196	26	,	,	PUNCT
ijtc-1195	196	27	33	33	NUM
ijtc-1195	196	28	1,00	1,00	NOUN
ijtc-1195	196	29	,	,	PUNCT
ijtc-1195	196	30	4951	4951	NUM
ijtc-1195	196	31	,	,	PUNCT
ijtc-1195	196	32	12178	12178	NUM
ijtc-1195	196	33	tata	tata	NOUN
ijtc-1195	196	34	128	128	NUM
ijtc-1195	196	35	,	,	PUNCT
ijtc-1195	196	36	96	96	NUM
ijtc-1195	196	37	-,34	-,34	PROPN
ijtc-1195	196	38	,	,	PUNCT
ijtc-1195	196	39	62	62	NUM
ijtc-1195	196	40	,	,	PUNCT
ijtc-1195	196	41	0463	0463	NUM
ijtc-1195	196	42	,	,	PUNCT
ijtc-1195	196	43	10755	10755	NUM
ijtc-1195	196	44	ceot	ceot	VERB
ijtc-1195	196	45	128	128	NUM
ijtc-1195	196	46	4	4	NUM
ijtc-1195	196	47	0	0	NUM
ijtc-1195	196	48	4	4	NUM
ijtc-1195	196	49	,	,	PUNCT
ijtc-1195	196	50	34	34	NUM
ijtc-1195	196	51	,	,	PUNCT
ijtc-1195	196	52	581	581	NUM
ijtc-1195	196	53	ceopic	ceopic	NOUN
ijtc-1195	196	54	128	128	NUM
ijtc-1195	196	55	3	3	NUM
ijtc-1195	196	56	0	0	NUM
ijtc-1195	196	57	3	3	NUM
ijtc-1195	196	58	1,94	1,94	NUM
ijtc-1195	196	59	,	,	PUNCT
ijtc-1195	196	60	830	830	NUM
ijtc-1195	196	61	govcoor	govcoor	NOUN
ijtc-1195	196	62	128	128	NUM
ijtc-1195	196	63	1	1	NUM
ijtc-1195	196	64	0	0	NUM
ijtc-1195	196	65	1	1	NUM
ijtc-1195	196	66	,	,	PUNCT
ijtc-1195	196	67	17	17	NUM
ijtc-1195	196	68	,	,	PUNCT
ijtc-1195	196	69	379	379	NUM
ijtc-1195	196	70	m	m	NOUN
ijtc-1195	196	71	-	-	NOUN
ijtc-1195	196	72	score	score	NOUN
ijtc-1195	196	73	128	128	NUM
ijtc-1195	196	74	1	1	NUM
ijtc-1195	196	75	0	0	NUM
ijtc-1195	196	76	1	1	NUM
ijtc-1195	196	77	,	,	PUNCT
ijtc-1195	196	78	57	57	NUM
ijtc-1195	196	79	,	,	PUNCT
ijtc-1195	196	80	497	497	NUM
ijtc-1195	196	81	valid	valid	ADJ
ijtc-1195	196	82	n	n	CCONJ
ijtc-1195	196	83	(	(	PUNCT
ijtc-1195	196	84	listwise	listwise	PROPN
ijtc-1195	196	85	)	)	PUNCT
ijtc-1195	196	86	128	128	NUM
ijtc-1195	196	87	table	table	NOUN
ijtc-1195	196	88	4	4	NUM
ijtc-1195	196	89	:	:	PUNCT
ijtc-1195	196	90	overall	overall	ADJ
ijtc-1195	196	91	model	model	NOUN
ijtc-1195	196	92	fit	fit	ADJ
ijtc-1195	196	93	test	test	NOUN
ijtc-1195	196	94	-2	-2	X
ijtc-1195	196	95	log	log	VERB
ijtc-1195	196	96	initial	initial	ADJ
ijtc-1195	196	97	likelihood	likelihood	NOUN
ijtc-1195	196	98	(	(	PUNCT
ijtc-1195	196	99	block	block	NOUN
ijtc-1195	196	100	number	number	NOUN
ijtc-1195	196	101	0	0	NUM
ijtc-1195	196	102	)	)	PUNCT
ijtc-1195	197	1	174,906	174,906	NUM
ijtc-1195	197	2	-2	-2	NOUN
ijtc-1195	197	3	log	log	PROPN
ijtc-1195	197	4	likelihood	likelihood	NOUN
ijtc-1195	197	5	end	end	NOUN
ijtc-1195	197	6	(	(	PUNCT
ijtc-1195	197	7	block	block	NOUN
ijtc-1195	197	8	number	number	NOUN
ijtc-1195	197	9	1	1	NUM
ijtc-1195	197	10	)	)	PUNCT
ijtc-1195	197	11	125,145	125,145	NUM
ijtc-1195	197	12	source	source	NOUN
ijtc-1195	197	13	:	:	PUNCT
ijtc-1195	197	14	spss	spss	PROPN
ijtc-1195	197	15	output	output	NOUN
ijtc-1195	197	16	,	,	PUNCT
ijtc-1195	197	17	processed	process	VERB
ijtc-1195	197	18	by	by	ADP
ijtc-1195	197	19	researchers	researcher	NOUN
ijtc-1195	197	20	(	(	PUNCT
ijtc-1195	197	21	2024	2024	NUM
ijtc-1195	197	22	)	)	PUNCT
ijtc-1195	197	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	197	24	detecting	detect	VERB
ijtc-1195	197	25	the	the	DET
ijtc-1195	197	26	influence	influence	NOUN
ijtc-1195	197	27	of	of	ADP
ijtc-1195	197	28	the	the	DET
ijtc-1195	197	29	hexagon	hexagon	PROPN
ijtc-1195	197	30	fraud	fraud	PROPN
ijtc-1195	197	31	theory	theory	NOUN
ijtc-1195	197	32	in	in	ADP
ijtc-1195	197	33	financial	financial	ADJ
ijtc-1195	197	34	report	report	NOUN
ijtc-1195	197	35	fraud	fraud	NOUN
ijtc-1195	197	36	ramadhanty	ramadhanty	NOUN
ijtc-1195	197	37	and	and	CCONJ
ijtc-1195	197	38	septiani	septiani	ADJ
ijtc-1195	197	39	546	546	NUM
ijtc-1195	197	40	|	|	ADV
ijtc-1195	197	41	ilomata	ilomata	PROPN
ijtc-1195	197	42	international	international	ADJ
ijtc-1195	197	43	journal	journal	NOUN
ijtc-1195	197	44	of	of	ADP
ijtc-1195	197	45	tax	tax	PROPN
ijtc-1195	197	46	&	&	CCONJ
ijtc-1195	197	47	accounting	account	VERB
ijtc-1195	197	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	197	49	table	table	NOUN
ijtc-1195	197	50	4	4	NUM
ijtc-1195	197	51	indicates	indicate	VERB
ijtc-1195	197	52	that	that	SCONJ
ijtc-1195	197	53	the	the	DET
ijtc-1195	197	54	value	value	NOUN
ijtc-1195	197	55	of	of	ADP
ijtc-1195	197	56	-2	-2	INTJ
ijtc-1195	197	57	log	log	VERB
ijtc-1195	197	58	initial	initial	ADJ
ijtc-1195	197	59	likelihood	likelihood	NOUN
ijtc-1195	197	60	(	(	PUNCT
ijtc-1195	197	61	block	block	NOUN
ijtc-1195	197	62	number	number	NOUN
ijtc-1195	197	63	0	0	NUM
ijtc-1195	197	64	)	)	PUNCT
ijtc-1195	197	65	is	be	AUX
ijtc-1195	197	66	174.906	174.906	NUM
ijtc-1195	197	67	,	,	PUNCT
ijtc-1195	197	68	while	while	SCONJ
ijtc-1195	197	69	the	the	DET
ijtc-1195	197	70	value	value	NOUN
ijtc-1195	197	71	of	of	ADP
ijtc-1195	197	72	-2	-2	INTJ
ijtc-1195	197	73	log	log	PROPN
ijtc-1195	197	74	likelihood	likelihood	NOUN
ijtc-1195	197	75	end	end	NOUN
ijtc-1195	197	76	(	(	PUNCT
ijtc-1195	197	77	block	block	NOUN
ijtc-1195	197	78	number	number	NOUN
ijtc-1195	197	79	1	1	NUM
ijtc-1195	197	80	)	)	PUNCT
ijtc-1195	197	81	is	be	AUX
ijtc-1195	197	82	125.145	125.145	NUM
ijtc-1195	197	83	.	.	PUNCT
ijtc-1195	198	1	the	the	DET
ijtc-1195	198	2	comparison	comparison	NOUN
ijtc-1195	198	3	indicates	indicate	VERB
ijtc-1195	198	4	a	a	DET
ijtc-1195	198	5	reduction	reduction	NOUN
ijtc-1195	198	6	in	in	ADP
ijtc-1195	198	7	value	value	NOUN
ijtc-1195	198	8	,	,	PUNCT
ijtc-1195	198	9	which	which	PRON
ijtc-1195	198	10	suggests	suggest	VERB
ijtc-1195	198	11	that	that	SCONJ
ijtc-1195	198	12	the	the	DET
ijtc-1195	198	13	regression	regression	NOUN
ijtc-1195	198	14	model	model	NOUN
ijtc-1195	198	15	employed	employ	VERB
ijtc-1195	198	16	in	in	ADP
ijtc-1195	198	17	this	this	DET
ijtc-1195	198	18	study	study	NOUN
ijtc-1195	198	19	is	be	AUX
ijtc-1195	198	20	an	an	DET
ijtc-1195	198	21	appropriate	appropriate	ADJ
ijtc-1195	198	22	model	model	NOUN
ijtc-1195	198	23	,	,	PUNCT
ijtc-1195	198	24	or	or	CCONJ
ijtc-1195	198	25	,	,	PUNCT
ijtc-1195	198	26	alternatively	alternatively	ADV
ijtc-1195	198	27	,	,	PUNCT
ijtc-1195	198	28	that	that	SCONJ
ijtc-1195	198	29	the	the	DET
ijtc-1195	198	30	hypothesized	hypothesized	ADJ
ijtc-1195	198	31	model	model	NOUN
ijtc-1195	198	32	aligns	align	VERB
ijtc-1195	198	33	with	with	ADP
ijtc-1195	198	34	the	the	DET
ijtc-1195	198	35	data	datum	NOUN
ijtc-1195	198	36	.	.	PUNCT
ijtc-1195	199	1	feasibility	feasibility	NOUN
ijtc-1195	199	2	test	test	NOUN
ijtc-1195	199	3	of	of	ADP
ijtc-1195	199	4	regression	regression	NOUN
ijtc-1195	199	5	model	model	NOUN
ijtc-1195	199	6	the	the	DET
ijtc-1195	199	7	chi	chi	ADJ
ijtc-1195	199	8	-	-	PUNCT
ijtc-1195	199	9	square	square	ADJ
ijtc-1195	199	10	value	value	NOUN
ijtc-1195	199	11	on	on	ADP
ijtc-1195	199	12	the	the	DET
ijtc-1195	199	13	hosmer	hosmer	NOUN
ijtc-1195	199	14	and	and	CCONJ
ijtc-1195	199	15	lameshow	lameshow	ADJ
ijtc-1195	199	16	goodness	goodness	NOUN
ijtc-1195	199	17	of	of	ADP
ijtc-1195	199	18	fit	fit	ADJ
ijtc-1195	199	19	statistic	statistic	NOUN
ijtc-1195	199	20	,	,	PUNCT
ijtc-1195	199	21	as	as	SCONJ
ijtc-1195	199	22	indicated	indicate	VERB
ijtc-1195	199	23	in	in	ADP
ijtc-1195	199	24	table	table	NOUN
ijtc-1195	199	25	5	5	NUM
ijtc-1195	199	26	,	,	PUNCT
ijtc-1195	199	27	is	be	AUX
ijtc-1195	199	28	10.328	10.328	NUM
ijtc-1195	199	29	at	at	ADP
ijtc-1195	199	30	a	a	DET
ijtc-1195	199	31	significant	significant	ADJ
ijtc-1195	199	32	level	level	NOUN
ijtc-1195	199	33	of	of	ADP
ijtc-1195	199	34	0.243	0.243	NUM
ijtc-1195	199	35	,	,	PUNCT
ijtc-1195	199	36	which	which	PRON
ijtc-1195	199	37	is	be	AUX
ijtc-1195	199	38	above	above	ADP
ijtc-1195	199	39	0.05	0.05	NUM
ijtc-1195	199	40	.	.	PUNCT
ijtc-1195	200	1	it	it	PRON
ijtc-1195	200	2	can	can	AUX
ijtc-1195	200	3	be	be	AUX
ijtc-1195	200	4	concluded	conclude	VERB
ijtc-1195	200	5	that	that	SCONJ
ijtc-1195	200	6	the	the	DET
ijtc-1195	200	7	regression	regression	NOUN
ijtc-1195	200	8	model	model	NOUN
ijtc-1195	200	9	used	use	VERB
ijtc-1195	200	10	in	in	ADP
ijtc-1195	200	11	this	this	DET
ijtc-1195	200	12	study	study	NOUN
ijtc-1195	200	13	is	be	AUX
ijtc-1195	200	14	suitable	suitable	ADJ
ijtc-1195	200	15	for	for	ADP
ijtc-1195	200	16	further	further	ADJ
ijtc-1195	200	17	analysis	analysis	NOUN
ijtc-1195	200	18	,	,	PUNCT
ijtc-1195	200	19	as	as	SCONJ
ijtc-1195	200	20	there	there	PRON
ijtc-1195	200	21	is	be	VERB
ijtc-1195	200	22	no	no	DET
ijtc-1195	200	23	significant	significant	ADJ
ijtc-1195	200	24	difference	difference	NOUN
ijtc-1195	200	25	between	between	ADP
ijtc-1195	200	26	the	the	DET
ijtc-1195	200	27	model	model	NOUN
ijtc-1195	200	28	and	and	CCONJ
ijtc-1195	200	29	its	its	PRON
ijtc-1195	200	30	observed	observed	ADJ
ijtc-1195	200	31	value	value	NOUN
ijtc-1195	200	32	,	,	PUNCT
ijtc-1195	200	33	indicating	indicate	VERB
ijtc-1195	200	34	that	that	SCONJ
ijtc-1195	200	35	the	the	DET
ijtc-1195	200	36	model	model	NOUN
ijtc-1195	200	37	fits	fit	VERB
ijtc-1195	200	38	the	the	DET
ijtc-1195	200	39	observed	observe	VERB
ijtc-1195	200	40	data	datum	NOUN
ijtc-1195	200	41	.	.	PUNCT
ijtc-1195	201	1	coefficient	coefficient	NOUN
ijtc-1195	201	2	of	of	ADP
ijtc-1195	201	3	determinant	determinant	ADJ
ijtc-1195	201	4	table	table	NOUN
ijtc-1195	201	5	6	6	NUM
ijtc-1195	201	6	indicates	indicate	VERB
ijtc-1195	201	7	that	that	SCONJ
ijtc-1195	201	8	the	the	DET
ijtc-1195	201	9	nagelkerke	nagelkerke	NOUN
ijtc-1195	201	10	r	r	PROPN
ijtc-1195	201	11	square	square	ADJ
ijtc-1195	201	12	value	value	NOUN
ijtc-1195	201	13	is	be	AUX
ijtc-1195	201	14	0.432	0.432	NUM
ijtc-1195	201	15	.	.	PUNCT
ijtc-1195	202	1	this	this	PRON
ijtc-1195	202	2	indicates	indicate	VERB
ijtc-1195	202	3	that	that	SCONJ
ijtc-1195	202	4	the	the	DET
ijtc-1195	202	5	capacity	capacity	NOUN
ijtc-1195	202	6	of	of	ADP
ijtc-1195	202	7	the	the	DET
ijtc-1195	202	8	independent	independent	ADJ
ijtc-1195	202	9	variables	variable	NOUN
ijtc-1195	202	10	,	,	PUNCT
ijtc-1195	202	11	specifically	specifically	ADV
ijtc-1195	202	12	pressure	pressure	NOUN
ijtc-1195	202	13	,	,	PUNCT
ijtc-1195	202	14	opportunity	opportunity	NOUN
ijtc-1195	202	15	,	,	PUNCT
ijtc-1195	202	16	capability	capability	NOUN
ijtc-1195	202	17	,	,	PUNCT
ijtc-1195	202	18	arrogance	arrogance	NOUN
ijtc-1195	202	19	,	,	PUNCT
ijtc-1195	202	20	rationalization	rationalization	NOUN
ijtc-1195	202	21	,	,	PUNCT
ijtc-1195	202	22	and	and	CCONJ
ijtc-1195	202	23	collusion	collusion	NOUN
ijtc-1195	202	24	within	within	ADP
ijtc-1195	202	25	the	the	DET
ijtc-1195	202	26	present	present	ADJ
ijtc-1195	202	27	research	research	NOUN
ijtc-1195	202	28	sample	sample	NOUN
ijtc-1195	202	29	,	,	PUNCT
ijtc-1195	202	30	is	be	AUX
ijtc-1195	202	31	capable	capable	ADJ
ijtc-1195	202	32	of	of	ADP
ijtc-1195	202	33	elucidating	elucidate	VERB
ijtc-1195	202	34	the	the	DET
ijtc-1195	202	35	dependent	dependent	ADJ
ijtc-1195	202	36	variable	variable	NOUN
ijtc-1195	202	37	of	of	ADP
ijtc-1195	202	38	fraudulent	fraudulent	ADJ
ijtc-1195	202	39	financial	financial	ADJ
ijtc-1195	202	40	reporting	reporting	NOUN
ijtc-1195	202	41	by	by	ADP
ijtc-1195	202	42	43.2	43.2	NUM
ijtc-1195	202	43	%	%	NOUN
ijtc-1195	202	44	.	.	PUNCT
ijtc-1195	203	1	consequently	consequently	ADV
ijtc-1195	203	2	,	,	PUNCT
ijtc-1195	203	3	the	the	DET
ijtc-1195	203	4	remaining	remain	VERB
ijtc-1195	203	5	56.8	56.8	NUM
ijtc-1195	203	6	%	%	NOUN
ijtc-1195	203	7	is	be	AUX
ijtc-1195	203	8	influenced	influence	VERB
ijtc-1195	203	9	by	by	ADP
ijtc-1195	203	10	financial	financial	ADJ
ijtc-1195	203	11	statement	statement	NOUN
ijtc-1195	203	12	fraud	fraud	NOUN
ijtc-1195	203	13	detection	detection	NOUN
ijtc-1195	203	14	variables	variable	NOUN
ijtc-1195	203	15	that	that	PRON
ijtc-1195	203	16	were	be	AUX
ijtc-1195	203	17	not	not	PART
ijtc-1195	203	18	employed	employ	VERB
ijtc-1195	203	19	in	in	ADP
ijtc-1195	203	20	this	this	DET
ijtc-1195	203	21	study	study	NOUN
ijtc-1195	203	22	.	.	PUNCT
ijtc-1195	204	1	classification	classification	NOUN
ijtc-1195	204	2	tables	table	NOUN
ijtc-1195	204	3	table	table	NOUN
ijtc-1195	204	4	7	7	NUM
ijtc-1195	204	5	:	:	PUNCT
ijtc-1195	204	6	classification	classification	NOUN
ijtc-1195	204	7	plot	plot	NOUN
ijtc-1195	204	8	observed	observe	VERB
ijtc-1195	204	9	predicted	predict	VERB
ijtc-1195	204	10	m	m	ADJ
ijtc-1195	204	11	-	-	PUNCT
ijtc-1195	204	12	score	score	NOUN
ijtc-1195	204	13	percentage	percentage	NOUN
ijtc-1195	204	14	correct	correct	ADJ
ijtc-1195	204	15	non	non	ADJ
ijtc-1195	204	16	-	-	ADJ
ijtc-1195	204	17	manipulator	manipulator	ADJ
ijtc-1195	204	18	manipulator	manipulator	NOUN
ijtc-1195	204	19	step	step	NOUN
ijtc-1195	204	20	1	1	NUM
ijtc-1195	204	21	m	m	NOUN
ijtc-1195	204	22	-	-	PUNCT
ijtc-1195	204	23	score	score	NOUN
ijtc-1195	204	24	non	non	ADJ
ijtc-1195	204	25	-	-	NOUN
ijtc-1195	204	26	manipulator	manipulator	ADJ
ijtc-1195	204	27	43	43	NUM
ijtc-1195	204	28	12	12	NUM
ijtc-1195	204	29	78,2	78,2	NUM
ijtc-1195	204	30	manipulator	manipulator	NOUN
ijtc-1195	204	31	18	18	NUM
ijtc-1195	204	32	55	55	NUM
ijtc-1195	204	33	75,3	75,3	NUM
ijtc-1195	204	34	overall	overall	ADJ
ijtc-1195	204	35	percentage	percentage	NOUN
ijtc-1195	204	36	76,6	76,6	NUM
ijtc-1195	204	37	source	source	NOUN
ijtc-1195	204	38	:	:	PUNCT
ijtc-1195	204	39	spss	spss	PROPN
ijtc-1195	204	40	output	output	NOUN
ijtc-1195	204	41	,	,	PUNCT
ijtc-1195	204	42	processed	process	VERB
ijtc-1195	204	43	by	by	ADP
ijtc-1195	204	44	researchers	researcher	NOUN
ijtc-1195	204	45	(	(	PUNCT
ijtc-1195	204	46	2024	2024	NUM
ijtc-1195	204	47	)	)	PUNCT
ijtc-1195	204	48	the	the	DET
ijtc-1195	204	49	preceding	precede	VERB
ijtc-1195	204	50	table	table	NOUN
ijtc-1195	204	51	indicates	indicate	VERB
ijtc-1195	204	52	that	that	SCONJ
ijtc-1195	204	53	the	the	DET
ijtc-1195	204	54	regression	regression	NOUN
ijtc-1195	204	55	model	model	NOUN
ijtc-1195	204	56	exhibits	exhibit	VERB
ijtc-1195	204	57	a	a	DET
ijtc-1195	204	58	75.3	75.3	NUM
ijtc-1195	204	59	%	%	NOUN
ijtc-1195	204	60	predictive	predictive	ADJ
ijtc-1195	204	61	power	power	NOUN
ijtc-1195	204	62	in	in	ADP
ijtc-1195	204	63	identifying	identify	VERB
ijtc-1195	204	64	companies	company	NOUN
ijtc-1195	204	65	that	that	PRON
ijtc-1195	204	66	engage	engage	VERB
ijtc-1195	204	67	in	in	ADP
ijtc-1195	204	68	financial	financial	ADJ
ijtc-1195	204	69	statement	statement	NOUN
ijtc-1195	204	70	fraud	fraud	NOUN
ijtc-1195	204	71	.	.	PUNCT
ijtc-1195	205	1	this	this	PRON
ijtc-1195	205	2	indicates	indicate	VERB
ijtc-1195	205	3	that	that	SCONJ
ijtc-1195	205	4	55	55	NUM
ijtc-1195	205	5	of	of	ADP
ijtc-1195	205	6	the	the	DET
ijtc-1195	205	7	67	67	NUM
ijtc-1195	205	8	companies	company	NOUN
ijtc-1195	205	9	in	in	ADP
ijtc-1195	205	10	question	question	NOUN
ijtc-1195	205	11	have	have	AUX
ijtc-1195	205	12	been	be	AUX
ijtc-1195	205	13	found	find	VERB
ijtc-1195	205	14	to	to	PART
ijtc-1195	205	15	engage	engage	VERB
ijtc-1195	205	16	in	in	ADP
ijtc-1195	205	17	financial	financial	ADJ
ijtc-1195	205	18	statement	statement	NOUN
ijtc-1195	205	19	fraud	fraud	NOUN
ijtc-1195	205	20	.	.	PUNCT
ijtc-1195	206	1	conversely	conversely	ADV
ijtc-1195	206	2	,	,	PUNCT
ijtc-1195	206	3	the	the	DET
ijtc-1195	206	4	number	number	NOUN
ijtc-1195	206	5	of	of	ADP
ijtc-1195	206	6	companies	company	NOUN
ijtc-1195	206	7	that	that	PRON
ijtc-1195	206	8	were	be	AUX
ijtc-1195	206	9	not	not	PART
ijtc-1195	206	10	identified	identify	VERB
ijtc-1195	206	11	as	as	ADP
ijtc-1195	206	12	having	having	AUX
ijtc-1195	206	13	engaged	engage	VERB
ijtc-1195	206	14	in	in	ADP
ijtc-1195	206	15	fraudulent	fraudulent	ADJ
ijtc-1195	206	16	reporting	reporting	NOUN
ijtc-1195	206	17	was	be	AUX
ijtc-1195	206	18	78.2	78.2	NUM
ijtc-1195	206	19	%	%	NOUN
ijtc-1195	206	20	.	.	PUNCT
ijtc-1195	207	1	in	in	ADP
ijtc-1195	207	2	other	other	ADJ
ijtc-1195	207	3	words	word	NOUN
ijtc-1195	207	4	,	,	PUNCT
ijtc-1195	207	5	the	the	DET
ijtc-1195	207	6	total	total	ADJ
ijtc-1195	207	7	number	number	NOUN
ijtc-1195	207	8	of	of	ADP
ijtc-1195	207	9	companies	company	NOUN
ijtc-1195	207	10	that	that	PRON
ijtc-1195	207	11	do	do	AUX
ijtc-1195	207	12	not	not	PART
ijtc-1195	207	13	commit	commit	VERB
ijtc-1195	207	14	financial	financial	ADJ
ijtc-1195	207	15	statement	statement	NOUN
ijtc-1195	207	16	fraud	fraud	NOUN
ijtc-1195	207	17	is	be	AUX
ijtc-1195	207	18	43	43	NUM
ijtc-1195	207	19	out	out	ADP
ijtc-1195	207	20	of	of	ADP
ijtc-1195	207	21	61	61	NUM
ijtc-1195	207	22	.	.	PUNCT
ijtc-1195	208	1	the	the	DET
ijtc-1195	208	2	overall	overall	ADJ
ijtc-1195	208	3	percentage	percentage	NOUN
ijtc-1195	208	4	of	of	ADP
ijtc-1195	208	5	the	the	DET
ijtc-1195	208	6	results	result	NOUN
ijtc-1195	208	7	of	of	ADP
ijtc-1195	208	8	the	the	DET
ijtc-1195	208	9	regression	regression	NOUN
ijtc-1195	208	10	model	model	NOUN
ijtc-1195	208	11	to	to	PART
ijtc-1195	208	12	predict	predict	VERB
ijtc-1195	208	13	companies	company	NOUN
ijtc-1195	208	14	that	that	PRON
ijtc-1195	208	15	commit	commit	VERB
ijtc-1195	208	16	fraud	fraud	NOUN
ijtc-1195	208	17	and	and	CCONJ
ijtc-1195	208	18	do	do	AUX
ijtc-1195	208	19	not	not	PART
ijtc-1195	208	20	commit	commit	VERB
ijtc-1195	208	21	fraud	fraud	NOUN
ijtc-1195	208	22	in	in	ADP
ijtc-1195	208	23	the	the	DET
ijtc-1195	208	24	financial	financial	ADJ
ijtc-1195	208	25	statements	statement	NOUN
ijtc-1195	208	26	is	be	AUX
ijtc-1195	208	27	76.6	76.6	NUM
ijtc-1195	208	28	%	%	NOUN
ijtc-1195	208	29	.	.	PUNCT
ijtc-1195	209	1	this	this	DET
ijtc-1195	209	2	table	table	NOUN
ijtc-1195	209	3	5	5	NUM
ijtc-1195	209	4	:	:	PUNCT
ijtc-1195	209	5	hosmer	hosmer	X
ijtc-1195	209	6	and	and	CCONJ
ijtc-1195	209	7	lemeshow	lemeshow	ADJ
ijtc-1195	209	8	test	test	NOUN
ijtc-1195	209	9	step	step	NOUN
ijtc-1195	209	10	chi	chi	ADJ
ijtc-1195	209	11	-	-	PUNCT
ijtc-1195	209	12	square	square	ADJ
ijtc-1195	209	13	df	df	PROPN
ijtc-1195	209	14	sig	sig	NOUN
ijtc-1195	209	15	.	.	PROPN
ijtc-1195	209	16	1	1	NUM
ijtc-1195	209	17	10,328	10,328	NUM
ijtc-1195	209	18	8	8	NUM
ijtc-1195	209	19	,	,	PUNCT
ijtc-1195	209	20	243	243	NUM
ijtc-1195	209	21	source	source	NOUN
ijtc-1195	209	22	:	:	PUNCT
ijtc-1195	209	23	spss	spss	PROPN
ijtc-1195	209	24	output	output	NOUN
ijtc-1195	209	25	,	,	PUNCT
ijtc-1195	209	26	processed	process	VERB
ijtc-1195	209	27	by	by	ADP
ijtc-1195	209	28	researchers	researcher	NOUN
ijtc-1195	209	29	(	(	PUNCT
ijtc-1195	209	30	2024	2024	NUM
ijtc-1195	209	31	)	)	PUNCT
ijtc-1195	209	32	table	table	NOUN
ijtc-1195	209	33	6	6	NUM
ijtc-1195	209	34	:	:	PUNCT
ijtc-1195	209	35	cox	cox	PROPN
ijtc-1195	209	36	and	and	CCONJ
ijtc-1195	209	37	smell	smell	VERB
ijtc-1195	209	38	r.square	r.square	NOUN
ijtc-1195	209	39	and	and	CCONJ
ijtc-1195	209	40	nagelkerke	nagelkerke	PROPN
ijtc-1195	209	41	r	r	PROPN
ijtc-1195	209	42	square	square	ADJ
ijtc-1195	209	43	step	step	NOUN
ijtc-1195	209	44	nagelkerke	nagelkerke	NOUN
ijtc-1195	209	45	r	r	PROPN
ijtc-1195	209	46	square	square	NOUN
ijtc-1195	209	47	1	1	NUM
ijtc-1195	209	48	,	,	PUNCT
ijtc-1195	209	49	432	432	NUM
ijtc-1195	209	50	source	source	NOUN
ijtc-1195	209	51	:	:	PUNCT
ijtc-1195	209	52	spss	spss	PROPN
ijtc-1195	209	53	output	output	NOUN
ijtc-1195	209	54	,	,	PUNCT
ijtc-1195	209	55	processed	process	VERB
ijtc-1195	209	56	by	by	ADP
ijtc-1195	209	57	researchers	researcher	NOUN
ijtc-1195	209	58	(	(	PUNCT
ijtc-1195	209	59	2024	2024	NUM
ijtc-1195	209	60	)	)	PUNCT
ijtc-1195	209	61	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	209	62	detecting	detect	VERB
ijtc-1195	209	63	the	the	DET
ijtc-1195	209	64	influence	influence	NOUN
ijtc-1195	209	65	of	of	ADP
ijtc-1195	209	66	the	the	DET
ijtc-1195	209	67	hexagon	hexagon	PROPN
ijtc-1195	209	68	fraud	fraud	PROPN
ijtc-1195	209	69	theory	theory	NOUN
ijtc-1195	209	70	in	in	ADP
ijtc-1195	209	71	financial	financial	ADJ
ijtc-1195	209	72	report	report	NOUN
ijtc-1195	209	73	fraud	fraud	NOUN
ijtc-1195	209	74	ramadhanty	ramadhanty	NOUN
ijtc-1195	209	75	and	and	CCONJ
ijtc-1195	209	76	septiani	septiani	ADJ
ijtc-1195	209	77	547	547	NUM
ijtc-1195	209	78	|	|	ADV
ijtc-1195	209	79	ilomata	ilomata	PROPN
ijtc-1195	209	80	international	international	ADJ
ijtc-1195	209	81	journal	journal	NOUN
ijtc-1195	209	82	of	of	ADP
ijtc-1195	209	83	tax	tax	PROPN
ijtc-1195	209	84	&	&	CCONJ
ijtc-1195	209	85	accounting	accounting	PROPN
ijtc-1195	209	86	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	209	87	is	be	AUX
ijtc-1195	209	88	almost	almost	ADV
ijtc-1195	209	89	close	close	ADJ
ijtc-1195	209	90	to	to	PART
ijtc-1195	209	91	100	100	NUM
ijtc-1195	209	92	%	%	NOUN
ijtc-1195	209	93	,	,	PUNCT
ijtc-1195	209	94	which	which	PRON
ijtc-1195	209	95	indicates	indicate	VERB
ijtc-1195	209	96	that	that	SCONJ
ijtc-1195	209	97	the	the	DET
ijtc-1195	209	98	logistic	logistic	ADJ
ijtc-1195	209	99	regression	regression	NOUN
ijtc-1195	209	100	model	model	NOUN
ijtc-1195	209	101	is	be	AUX
ijtc-1195	209	102	quite	quite	ADV
ijtc-1195	209	103	feasible	feasible	ADJ
ijtc-1195	209	104	or	or	CCONJ
ijtc-1195	209	105	fit	fit	ADJ
ijtc-1195	209	106	with	with	ADP
ijtc-1195	209	107	the	the	DET
ijtc-1195	209	108	data	datum	NOUN
ijtc-1195	209	109	.	.	PUNCT
ijtc-1195	210	1	simultaneous	simultaneous	ADJ
ijtc-1195	210	2	tests	test	VERB
ijtc-1195	210	3	the	the	DET
ijtc-1195	210	4	results	result	NOUN
ijtc-1195	210	5	of	of	ADP
ijtc-1195	210	6	the	the	DET
ijtc-1195	210	7	chi	chi	ADJ
ijtc-1195	210	8	-	-	PUNCT
ijtc-1195	210	9	square	square	ADJ
ijtc-1195	210	10	calculation	calculation	NOUN
ijtc-1195	210	11	with	with	ADP
ijtc-1195	210	12	df	df	NOUN
ijtc-1195	210	13	=	=	SYM
ijtc-1195	210	14	7	7	NUM
ijtc-1195	210	15	,	,	PUNCT
ijtc-1195	210	16	as	as	SCONJ
ijtc-1195	210	17	presented	present	VERB
ijtc-1195	210	18	in	in	ADP
ijtc-1195	210	19	the	the	DET
ijtc-1195	210	20	table	table	NOUN
ijtc-1195	210	21	above	above	ADV
ijtc-1195	210	22	,	,	PUNCT
ijtc-1195	210	23	indicate	indicate	VERB
ijtc-1195	210	24	a	a	DET
ijtc-1195	210	25	chisquare	chisquare	NOUN
ijtc-1195	210	26	value	value	NOUN
ijtc-1195	210	27	of	of	ADP
ijtc-1195	210	28	49.761	49.761	NUM
ijtc-1195	210	29	.	.	PUNCT
ijtc-1195	211	1	this	this	DET
ijtc-1195	211	2	value	value	NOUN
ijtc-1195	211	3	represents	represent	VERB
ijtc-1195	211	4	an	an	DET
ijtc-1195	211	5	overall	overall	ADJ
ijtc-1195	211	6	significant	significant	ADJ
ijtc-1195	211	7	level	level	NOUN
ijtc-1195	211	8	of	of	ADP
ijtc-1195	211	9	the	the	DET
ijtc-1195	211	10	independent	independent	ADJ
ijtc-1195	211	11	variable	variable	NOUN
ijtc-1195	211	12	of	of	ADP
ijtc-1195	211	13	0.000	0.000	NUM
ijtc-1195	211	14	,	,	PUNCT
ijtc-1195	211	15	which	which	PRON
ijtc-1195	211	16	is	be	AUX
ijtc-1195	211	17	smaller	small	ADJ
ijtc-1195	211	18	than	than	ADP
ijtc-1195	211	19	the	the	DET
ijtc-1195	211	20	required	require	VERB
ijtc-1195	211	21	significant	significant	ADJ
ijtc-1195	211	22	level	level	NOUN
ijtc-1195	211	23	of	of	ADP
ijtc-1195	211	24	0.05	0.05	NUM
ijtc-1195	211	25	.	.	PUNCT
ijtc-1195	212	1	consequently	consequently	ADV
ijtc-1195	212	2	,	,	PUNCT
ijtc-1195	212	3	the	the	DET
ijtc-1195	212	4	simultaneous	simultaneous	ADJ
ijtc-1195	212	5	influence	influence	NOUN
ijtc-1195	212	6	of	of	ADP
ijtc-1195	212	7	the	the	DET
ijtc-1195	212	8	independent	independent	ADJ
ijtc-1195	212	9	variables	variable	NOUN
ijtc-1195	212	10	,	,	PUNCT
ijtc-1195	212	11	namely	namely	ADV
ijtc-1195	212	12	pressure	pressure	NOUN
ijtc-1195	212	13	,	,	PUNCT
ijtc-1195	212	14	opportunity	opportunity	NOUN
ijtc-1195	212	15	,	,	PUNCT
ijtc-1195	212	16	capability	capability	NOUN
ijtc-1195	212	17	,	,	PUNCT
ijtc-1195	212	18	rationalization	rationalization	NOUN
ijtc-1195	212	19	,	,	PUNCT
ijtc-1195	212	20	arrogance	arrogance	NOUN
ijtc-1195	212	21	,	,	PUNCT
ijtc-1195	212	22	and	and	CCONJ
ijtc-1195	212	23	collusion	collusion	NOUN
ijtc-1195	212	24	,	,	PUNCT
ijtc-1195	212	25	on	on	ADP
ijtc-1195	212	26	the	the	DET
ijtc-1195	212	27	detection	detection	NOUN
ijtc-1195	212	28	of	of	ADP
ijtc-1195	212	29	fraudulent	fraudulent	ADJ
ijtc-1195	212	30	financial	financial	ADJ
ijtc-1195	212	31	statements	statement	NOUN
ijtc-1195	212	32	is	be	AUX
ijtc-1195	212	33	evident	evident	ADJ
ijtc-1195	212	34	.	.	PUNCT
ijtc-1195	213	1	regression	regression	NOUN
ijtc-1195	213	2	coefficient	coefficient	NOUN
ijtc-1195	213	3	testing	test	VERB
ijtc-1195	213	4	financial	financial	ADJ
ijtc-1195	213	5	target	target	NOUN
ijtc-1195	213	6	on	on	ADP
ijtc-1195	213	7	potential	potential	ADJ
ijtc-1195	213	8	financial	financial	ADJ
ijtc-1195	213	9	reporting	reporting	NOUN
ijtc-1195	213	10	fraud	fraud	NOUN
ijtc-1195	213	11	the	the	DET
ijtc-1195	213	12	study	study	NOUN
ijtc-1195	213	13	's	's	PART
ijtc-1195	213	14	findings	finding	NOUN
ijtc-1195	213	15	indicate	indicate	VERB
ijtc-1195	213	16	that	that	SCONJ
ijtc-1195	213	17	financial	financial	ADJ
ijtc-1195	213	18	statement	statement	NOUN
ijtc-1195	213	19	fraud	fraud	NOUN
ijtc-1195	213	20	in	in	ADP
ijtc-1195	213	21	financial	financial	ADJ
ijtc-1195	213	22	sector	sector	NOUN
ijtc-1195	213	23	companies	company	NOUN
ijtc-1195	213	24	during	during	ADP
ijtc-1195	213	25	the	the	DET
ijtc-1195	213	26	2022–2023	2022–2023	NUM
ijtc-1195	213	27	period	period	NOUN
ijtc-1195	213	28	is	be	AUX
ijtc-1195	213	29	not	not	PART
ijtc-1195	213	30	influenced	influence	VERB
ijtc-1195	213	31	by	by	ADP
ijtc-1195	213	32	external	external	ADJ
ijtc-1195	213	33	pressure	pressure	NOUN
ijtc-1195	213	34	.	.	PUNCT
ijtc-1195	214	1	the	the	DET
ijtc-1195	214	2	hypothesis	hypothesis	NOUN
ijtc-1195	214	3	is	be	AUX
ijtc-1195	214	4	rejected	reject	VERB
ijtc-1195	214	5	since	since	SCONJ
ijtc-1195	214	6	there	there	PRON
ijtc-1195	214	7	is	be	VERB
ijtc-1195	214	8	no	no	DET
ijtc-1195	214	9	evidence	evidence	NOUN
ijtc-1195	214	10	that	that	SCONJ
ijtc-1195	214	11	the	the	DET
ijtc-1195	214	12	sample	sample	NOUN
ijtc-1195	214	13	company	company	NOUN
ijtc-1195	214	14	's	's	PART
ijtc-1195	214	15	financial	financial	ADJ
ijtc-1195	214	16	statement	statement	NOUN
ijtc-1195	214	17	fraud	fraud	NOUN
ijtc-1195	214	18	rate	rate	NOUN
ijtc-1195	214	19	is	be	AUX
ijtc-1195	214	20	influenced	influence	VERB
ijtc-1195	214	21	by	by	ADP
ijtc-1195	214	22	the	the	DET
ijtc-1195	214	23	total	total	ADJ
ijtc-1195	214	24	asset	asset	NOUN
ijtc-1195	214	25	ratio	ratio	NOUN
ijtc-1195	214	26	(	(	PUNCT
ijtc-1195	214	27	roa	roa	PROPN
ijtc-1195	214	28	)	)	PUNCT
ijtc-1195	214	29	.	.	PUNCT
ijtc-1195	215	1	the	the	DET
ijtc-1195	215	2	fraud	fraud	NOUN
ijtc-1195	215	3	hexagon	hexagon	PROPN
ijtc-1195	215	4	theory	theory	PROPN
ijtc-1195	215	5	,	,	PUNCT
ijtc-1195	215	6	which	which	PRON
ijtc-1195	215	7	posits	posit	VERB
ijtc-1195	215	8	that	that	SCONJ
ijtc-1195	215	9	the	the	DET
ijtc-1195	215	10	target	target	NOUN
ijtc-1195	215	11	financial	financial	ADJ
ijtc-1195	215	12	component	component	NOUN
ijtc-1195	215	13	is	be	AUX
ijtc-1195	215	14	the	the	DET
ijtc-1195	215	15	primary	primary	ADJ
ijtc-1195	215	16	motivation	motivation	NOUN
ijtc-1195	215	17	for	for	ADP
ijtc-1195	215	18	deception	deception	NOUN
ijtc-1195	215	19	,	,	PUNCT
ijtc-1195	215	20	is	be	AUX
ijtc-1195	215	21	not	not	PART
ijtc-1195	215	22	corroborated	corroborate	VERB
ijtc-1195	215	23	by	by	ADP
ijtc-1195	215	24	these	these	DET
ijtc-1195	215	25	observations	observation	NOUN
ijtc-1195	215	26	.	.	PUNCT
ijtc-1195	216	1	there	there	PRON
ijtc-1195	216	2	are	be	VERB
ijtc-1195	216	3	several	several	ADJ
ijtc-1195	216	4	aspects	aspect	NOUN
ijtc-1195	216	5	of	of	ADP
ijtc-1195	216	6	why	why	SCONJ
ijtc-1195	216	7	this	this	PRON
ijtc-1195	216	8	can	can	AUX
ijtc-1195	216	9	happen	happen	VERB
ijtc-1195	216	10	.	.	PUNCT
ijtc-1195	217	1	first	first	ADV
ijtc-1195	217	2	,	,	PUNCT
ijtc-1195	217	3	the	the	DET
ijtc-1195	217	4	average	average	ADJ
ijtc-1195	217	5	roa	roa	PROPN
ijtc-1195	217	6	ratio	ratio	NOUN
ijtc-1195	217	7	value	value	NOUN
ijtc-1195	217	8	is	be	AUX
ijtc-1195	217	9	not	not	PART
ijtc-1195	217	10	too	too	ADV
ijtc-1195	217	11	high	high	ADJ
ijtc-1195	217	12	,	,	PUNCT
ijtc-1195	217	13	which	which	PRON
ijtc-1195	217	14	is	be	AUX
ijtc-1195	217	15	17.57	17.57	NUM
ijtc-1195	217	16	%	%	NOUN
ijtc-1195	217	17	,	,	PUNCT
ijtc-1195	217	18	from	from	ADP
ijtc-1195	217	19	the	the	DET
ijtc-1195	217	20	maximum	maximum	ADJ
ijtc-1195	217	21	value	value	NOUN
ijtc-1195	217	22	.	.	PUNCT
ijtc-1195	218	1	the	the	DET
ijtc-1195	218	2	rationale	rationale	NOUN
ijtc-1195	218	3	is	be	AUX
ijtc-1195	218	4	that	that	SCONJ
ijtc-1195	218	5	the	the	DET
ijtc-1195	218	6	target	target	NOUN
ijtc-1195	218	7	set	set	VERB
ijtc-1195	218	8	by	by	ADP
ijtc-1195	218	9	the	the	DET
ijtc-1195	218	10	company	company	NOUN
ijtc-1195	218	11	is	be	AUX
ijtc-1195	218	12	still	still	ADV
ijtc-1195	218	13	within	within	ADP
ijtc-1195	218	14	an	an	DET
ijtc-1195	218	15	acceptable	acceptable	ADJ
ijtc-1195	218	16	range	range	NOUN
ijtc-1195	218	17	for	for	ADP
ijtc-1195	218	18	management	management	NOUN
ijtc-1195	218	19	.	.	PUNCT
ijtc-1195	219	1	therefore	therefore	ADV
ijtc-1195	219	2	,	,	PUNCT
ijtc-1195	219	3	it	it	PRON
ijtc-1195	219	4	is	be	AUX
ijtc-1195	219	5	not	not	PART
ijtc-1195	219	6	possible	possible	ADJ
ijtc-1195	219	7	to	to	PART
ijtc-1195	219	8	attain	attain	VERB
ijtc-1195	219	9	this	this	DET
ijtc-1195	219	10	goal	goal	NOUN
ijtc-1195	219	11	,	,	PUNCT
ijtc-1195	219	12	which	which	PRON
ijtc-1195	219	13	eliminates	eliminate	VERB
ijtc-1195	219	14	the	the	DET
ijtc-1195	219	15	potential	potential	NOUN
ijtc-1195	219	16	for	for	ADP
ijtc-1195	219	17	fraudulent	fraudulent	ADJ
ijtc-1195	219	18	manipulation	manipulation	NOUN
ijtc-1195	219	19	in	in	ADP
ijtc-1195	219	20	the	the	DET
ijtc-1195	219	21	presentation	presentation	NOUN
ijtc-1195	219	22	of	of	ADP
ijtc-1195	219	23	financial	financial	ADJ
ijtc-1195	219	24	statements	statement	NOUN
ijtc-1195	219	25	.	.	PUNCT
ijtc-1195	220	1	moreover	moreover	ADV
ijtc-1195	220	2	,	,	PUNCT
ijtc-1195	220	3	the	the	DET
ijtc-1195	220	4	rise	rise	NOUN
ijtc-1195	220	5	in	in	ADP
ijtc-1195	220	6	the	the	DET
ijtc-1195	220	7	company	company	NOUN
ijtc-1195	220	8	's	's	PART
ijtc-1195	220	9	profit	profit	NOUN
ijtc-1195	220	10	can	can	AUX
ijtc-1195	220	11	not	not	PART
ijtc-1195	220	12	be	be	AUX
ijtc-1195	220	13	deemed	deem	VERB
ijtc-1195	220	14	as	as	ADP
ijtc-1195	220	15	evidence	evidence	NOUN
ijtc-1195	220	16	of	of	ADP
ijtc-1195	220	17	fraud	fraud	NOUN
ijtc-1195	220	18	,	,	PUNCT
ijtc-1195	220	19	as	as	SCONJ
ijtc-1195	220	20	it	it	PRON
ijtc-1195	220	21	can	can	AUX
ijtc-1195	220	22	be	be	AUX
ijtc-1195	220	23	attributed	attribute	VERB
ijtc-1195	220	24	to	to	ADP
ijtc-1195	220	25	table	table	NOUN
ijtc-1195	220	26	8	8	NUM
ijtc-1195	220	27	:	:	PUNCT
ijtc-1195	220	28	omnibus	omnibus	NOUN
ijtc-1195	220	29	tests	test	NOUN
ijtc-1195	220	30	of	of	ADP
ijtc-1195	220	31	model	model	NOUN
ijtc-1195	220	32	coefficients	coefficient	VERB
ijtc-1195	220	33	chi	chi	ADJ
ijtc-1195	220	34	-	-	PUNCT
ijtc-1195	220	35	square	square	ADJ
ijtc-1195	220	36	df	df	PROPN
ijtc-1195	220	37	sig	sig	PROPN
ijtc-1195	220	38	.	.	PUNCT
ijtc-1195	221	1	step	step	NOUN
ijtc-1195	221	2	1	1	NUM
ijtc-1195	221	3	step	step	NOUN
ijtc-1195	221	4	49,761	49,761	NUM
ijtc-1195	221	5	7	7	NUM
ijtc-1195	221	6	,	,	PUNCT
ijtc-1195	221	7	000	000	NUM
ijtc-1195	221	8	block	block	VERB
ijtc-1195	221	9	49,761	49,761	NUM
ijtc-1195	221	10	7	7	NUM
ijtc-1195	221	11	,	,	PUNCT
ijtc-1195	221	12	000	000	NUM
ijtc-1195	221	13	model	model	NOUN
ijtc-1195	221	14	49,761	49,761	NUM
ijtc-1195	221	15	7	7	NUM
ijtc-1195	221	16	,	,	PUNCT
ijtc-1195	221	17	000	000	NUM
ijtc-1195	221	18	source	source	NOUN
ijtc-1195	221	19	:	:	PUNCT
ijtc-1195	221	20	spss	spss	PROPN
ijtc-1195	221	21	output	output	NOUN
ijtc-1195	221	22	,	,	PUNCT
ijtc-1195	221	23	processed	process	VERB
ijtc-1195	221	24	by	by	ADP
ijtc-1195	221	25	researchers	researcher	NOUN
ijtc-1195	221	26	(	(	PUNCT
ijtc-1195	221	27	2024	2024	NUM
ijtc-1195	221	28	)	)	PUNCT
ijtc-1195	221	29	table	table	NOUN
ijtc-1195	221	30	9	9	NUM
ijtc-1195	221	31	:	:	PUNCT
ijtc-1195	221	32	hypothesis	hypothesis	NOUN
ijtc-1195	221	33	test	test	NOUN
ijtc-1195	221	34	results	result	VERB
ijtc-1195	221	35	variables	variable	NOUN
ijtc-1195	221	36	in	in	ADP
ijtc-1195	221	37	the	the	DET
ijtc-1195	221	38	equation	equation	NOUN
ijtc-1195	221	39	b	b	PROPN
ijtc-1195	221	40	s.e	s.e	PROPN
ijtc-1195	221	41	.	.	PROPN
ijtc-1195	221	42	wald	wald	PROPN
ijtc-1195	221	43	df	df	PROPN
ijtc-1195	221	44	sig	sig	PROPN
ijtc-1195	221	45	.	.	PUNCT
ijtc-1195	222	1	exp(b	exp(b	NUM
ijtc-1195	222	2	)	)	PUNCT
ijtc-1195	222	3	step	step	NOUN
ijtc-1195	222	4	1a	1a	NOUN
ijtc-1195	223	1	x1	x1	PROPN
ijtc-1195	223	2	-,908	-,908	PROPN
ijtc-1195	223	3	1,146	1,146	NUM
ijtc-1195	223	4	,	,	PUNCT
ijtc-1195	223	5	628	628	NUM
ijtc-1195	223	6	1	1	NUM
ijtc-1195	223	7	,	,	PUNCT
ijtc-1195	223	8	428	428	NUM
ijtc-1195	223	9	,	,	PUNCT
ijtc-1195	223	10	403	403	NUM
ijtc-1195	223	11	x2	x2	PROPN
ijtc-1195	223	12	-,025	-,025	PROPN
ijtc-1195	223	13	,	,	PUNCT
ijtc-1195	223	14	881	881	NUM
ijtc-1195	223	15	,	,	PUNCT
ijtc-1195	223	16	001	001	NUM
ijtc-1195	223	17	1	1	NUM
ijtc-1195	223	18	,	,	PUNCT
ijtc-1195	223	19	978	978	NUM
ijtc-1195	223	20	,	,	PUNCT
ijtc-1195	223	21	976	976	NUM
ijtc-1195	223	22	x3	x3	NOUN
ijtc-1195	223	23	1,031	1,031	NUM
ijtc-1195	223	24	1,918	1,918	NUM
ijtc-1195	223	25	,	,	PUNCT
ijtc-1195	223	26	289	289	NUM
ijtc-1195	223	27	1	1	NUM
ijtc-1195	223	28	,	,	PUNCT
ijtc-1195	223	29	591	591	NUM
ijtc-1195	223	30	2,805	2,805	NUM
ijtc-1195	223	31	x4	x4	PROPN
ijtc-1195	223	32	22,446	22,446	NUM
ijtc-1195	223	33	4,706	4,706	NUM
ijtc-1195	223	34	22,747	22,747	NUM
ijtc-1195	223	35	1	1	NUM
ijtc-1195	223	36	,	,	PUNCT
ijtc-1195	223	37	000	000	NUM
ijtc-1195	223	38	5599447694,710	5599447694,710	NUM
ijtc-1195	223	39	x5	x5	NOUN
ijtc-1195	223	40	,	,	PUNCT
ijtc-1195	223	41	405	405	NUM
ijtc-1195	223	42	,	,	PUNCT
ijtc-1195	223	43	420	420	NUM
ijtc-1195	223	44	,	,	PUNCT
ijtc-1195	223	45	929	929	NUM
ijtc-1195	223	46	1	1	NUM
ijtc-1195	223	47	,	,	PUNCT
ijtc-1195	223	48	335	335	NUM
ijtc-1195	223	49	1,499	1,499	NUM
ijtc-1195	223	50	x6	x6	NOUN
ijtc-1195	223	51	,	,	PUNCT
ijtc-1195	223	52	144	144	NUM
ijtc-1195	223	53	,	,	PUNCT
ijtc-1195	223	54	271	271	NUM
ijtc-1195	223	55	,	,	PUNCT
ijtc-1195	223	56	284	284	NUM
ijtc-1195	223	57	1	1	NUM
ijtc-1195	223	58	,	,	PUNCT
ijtc-1195	223	59	594	594	NUM
ijtc-1195	223	60	1,155	1,155	NUM
ijtc-1195	223	61	x7	x7	NOUN
ijtc-1195	223	62	-,720	-,720	NOUN
ijtc-1195	223	63	,	,	PUNCT
ijtc-1195	223	64	600	600	NUM
ijtc-1195	223	65	1,439	1,439	NUM
ijtc-1195	223	66	1	1	NUM
ijtc-1195	223	67	,	,	PUNCT
ijtc-1195	223	68	230	230	NUM
ijtc-1195	223	69	,	,	PUNCT
ijtc-1195	223	70	487	487	NUM
ijtc-1195	223	71	constant	constant	ADJ
ijtc-1195	223	72	-1,008	-1,008	ADP
ijtc-1195	223	73	1,207	1,207	NUM
ijtc-1195	223	74	,	,	PUNCT
ijtc-1195	223	75	697	697	NUM
ijtc-1195	223	76	1	1	NUM
ijtc-1195	223	77	,	,	PUNCT
ijtc-1195	223	78	404	404	NUM
ijtc-1195	223	79	,	,	PUNCT
ijtc-1195	223	80	365	365	NUM
ijtc-1195	223	81	source	source	NOUN
ijtc-1195	223	82	:	:	PUNCT
ijtc-1195	223	83	spss	spss	PROPN
ijtc-1195	223	84	output	output	NOUN
ijtc-1195	223	85	,	,	PUNCT
ijtc-1195	223	86	processed	process	VERB
ijtc-1195	223	87	by	by	ADP
ijtc-1195	223	88	researchers	researcher	NOUN
ijtc-1195	223	89	(	(	PUNCT
ijtc-1195	223	90	2024	2024	NUM
ijtc-1195	223	91	)	)	PUNCT
ijtc-1195	223	92	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	223	93	detecting	detect	VERB
ijtc-1195	223	94	the	the	DET
ijtc-1195	223	95	influence	influence	NOUN
ijtc-1195	223	96	of	of	ADP
ijtc-1195	223	97	the	the	DET
ijtc-1195	223	98	hexagon	hexagon	PROPN
ijtc-1195	223	99	fraud	fraud	PROPN
ijtc-1195	223	100	theory	theory	NOUN
ijtc-1195	223	101	in	in	ADP
ijtc-1195	223	102	financial	financial	ADJ
ijtc-1195	223	103	report	report	NOUN
ijtc-1195	223	104	fraud	fraud	NOUN
ijtc-1195	223	105	ramadhanty	ramadhanty	NOUN
ijtc-1195	223	106	and	and	CCONJ
ijtc-1195	223	107	septiani	septiani	NOUN
ijtc-1195	223	108	548	548	NUM
ijtc-1195	223	109	|	|	ADV
ijtc-1195	223	110	ilomata	ilomata	PROPN
ijtc-1195	223	111	international	international	ADJ
ijtc-1195	223	112	journal	journal	NOUN
ijtc-1195	223	113	of	of	ADP
ijtc-1195	223	114	tax	tax	PROPN
ijtc-1195	223	115	&	&	CCONJ
ijtc-1195	223	116	accounting	account	VERB
ijtc-1195	223	117	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	223	118	various	various	ADJ
ijtc-1195	223	119	factors	factor	NOUN
ijtc-1195	223	120	such	such	ADJ
ijtc-1195	223	121	as	as	ADP
ijtc-1195	223	122	enhancing	enhance	VERB
ijtc-1195	223	123	operational	operational	ADJ
ijtc-1195	223	124	quality	quality	NOUN
ijtc-1195	223	125	through	through	ADP
ijtc-1195	223	126	technological	technological	ADJ
ijtc-1195	223	127	advancements	advancement	NOUN
ijtc-1195	223	128	,	,	PUNCT
ijtc-1195	223	129	recruiting	recruit	VERB
ijtc-1195	223	130	talented	talented	ADJ
ijtc-1195	223	131	employees	employee	NOUN
ijtc-1195	223	132	,	,	PUNCT
ijtc-1195	223	133	and	and	CCONJ
ijtc-1195	223	134	effective	effective	ADJ
ijtc-1195	223	135	management	management	NOUN
ijtc-1195	223	136	by	by	ADP
ijtc-1195	223	137	the	the	DET
ijtc-1195	223	138	board	board	NOUN
ijtc-1195	223	139	of	of	ADP
ijtc-1195	223	140	directors	director	NOUN
ijtc-1195	223	141	.	.	PUNCT
ijtc-1195	224	1	second	second	ADJ
ijtc-1195	224	2	,	,	PUNCT
ijtc-1195	224	3	this	this	DET
ijtc-1195	224	4	research	research	NOUN
ijtc-1195	224	5	is	be	AUX
ijtc-1195	224	6	in	in	ADP
ijtc-1195	224	7	line	line	NOUN
ijtc-1195	224	8	with	with	ADP
ijtc-1195	224	9	(	(	PUNCT
ijtc-1195	224	10	sholikatun	sholikatun	PROPN
ijtc-1195	224	11	&	&	CCONJ
ijtc-1195	224	12	makaryanawati	makaryanawati	NOUN
ijtc-1195	224	13	,	,	PUNCT
ijtc-1195	224	14	2023	2023	NUM
ijtc-1195	224	15	)	)	PUNCT
ijtc-1195	224	16	that	that	SCONJ
ijtc-1195	224	17	the	the	DET
ijtc-1195	224	18	high	high	ADJ
ijtc-1195	224	19	and	and	CCONJ
ijtc-1195	224	20	low	low	ADJ
ijtc-1195	224	21	financial	financial	ADJ
ijtc-1195	224	22	targets	target	NOUN
ijtc-1195	224	23	do	do	AUX
ijtc-1195	224	24	not	not	PART
ijtc-1195	224	25	trigger	trigger	VERB
ijtc-1195	224	26	fraud	fraud	NOUN
ijtc-1195	224	27	because	because	SCONJ
ijtc-1195	224	28	the	the	DET
ijtc-1195	224	29	research	research	NOUN
ijtc-1195	224	30	sample	sample	NOUN
ijtc-1195	224	31	has	have	VERB
ijtc-1195	224	32	operational	operational	ADJ
ijtc-1195	224	33	quality	quality	NOUN
ijtc-1195	224	34	in	in	ADP
ijtc-1195	224	35	terms	term	NOUN
ijtc-1195	224	36	of	of	ADP
ijtc-1195	224	37	human	human	ADJ
ijtc-1195	224	38	resource	resource	NOUN
ijtc-1195	224	39	potential	potential	NOUN
ijtc-1195	224	40	and	and	CCONJ
ijtc-1195	224	41	management	management	NOUN
ijtc-1195	224	42	policies	policy	NOUN
ijtc-1195	224	43	that	that	PRON
ijtc-1195	224	44	can	can	AUX
ijtc-1195	224	45	increase	increase	VERB
ijtc-1195	224	46	the	the	DET
ijtc-1195	224	47	company	company	NOUN
ijtc-1195	224	48	's	's	PART
ijtc-1195	224	49	value	value	NOUN
ijtc-1195	224	50	.	.	PUNCT
ijtc-1195	225	1	based	base	VERB
ijtc-1195	225	2	on	on	ADP
ijtc-1195	225	3	this	this	PRON
ijtc-1195	225	4	,	,	PUNCT
ijtc-1195	225	5	it	it	PRON
ijtc-1195	225	6	is	be	AUX
ijtc-1195	225	7	known	know	VERB
ijtc-1195	225	8	that	that	SCONJ
ijtc-1195	225	9	financial	financial	ADJ
ijtc-1195	225	10	sector	sector	NOUN
ijtc-1195	225	11	companies	company	NOUN
ijtc-1195	225	12	in	in	ADP
ijtc-1195	225	13	their	their	PRON
ijtc-1195	225	14	annual	annual	ADJ
ijtc-1195	225	15	reports	report	NOUN
ijtc-1195	225	16	hold	hold	VERB
ijtc-1195	225	17	various	various	ADJ
ijtc-1195	225	18	programs	program	NOUN
ijtc-1195	225	19	for	for	ADP
ijtc-1195	225	20	employees	employee	NOUN
ijtc-1195	225	21	such	such	ADJ
ijtc-1195	225	22	as	as	ADP
ijtc-1195	225	23	training	training	NOUN
ijtc-1195	225	24	,	,	PUNCT
ijtc-1195	225	25	workshops	workshop	NOUN
ijtc-1195	225	26	,	,	PUNCT
ijtc-1195	225	27	seminars	seminar	NOUN
ijtc-1195	225	28	,	,	PUNCT
ijtc-1195	225	29	and	and	CCONJ
ijtc-1195	225	30	the	the	DET
ijtc-1195	225	31	provision	provision	NOUN
ijtc-1195	225	32	of	of	ADP
ijtc-1195	225	33	educational	educational	ADJ
ijtc-1195	225	34	scholarships	scholarship	NOUN
ijtc-1195	225	35	as	as	ADP
ijtc-1195	225	36	a	a	DET
ijtc-1195	225	37	form	form	NOUN
ijtc-1195	225	38	of	of	ADP
ijtc-1195	225	39	competency	competency	NOUN
ijtc-1195	225	40	development	development	NOUN
ijtc-1195	225	41	,	,	PUNCT
ijtc-1195	225	42	one	one	NUM
ijtc-1195	225	43	of	of	ADP
ijtc-1195	225	44	which	which	PRON
ijtc-1195	225	45	can	can	AUX
ijtc-1195	225	46	be	be	AUX
ijtc-1195	225	47	used	use	VERB
ijtc-1195	225	48	to	to	PART
ijtc-1195	225	49	facilitate	facilitate	VERB
ijtc-1195	225	50	the	the	DET
ijtc-1195	225	51	achievement	achievement	NOUN
ijtc-1195	225	52	of	of	ADP
ijtc-1195	225	53	company	company	NOUN
ijtc-1195	225	54	goals	goal	NOUN
ijtc-1195	225	55	including	include	VERB
ijtc-1195	225	56	financial	financial	ADJ
ijtc-1195	225	57	targets	target	NOUN
ijtc-1195	225	58	.	.	PUNCT
ijtc-1195	226	1	external	external	ADJ
ijtc-1195	226	2	pressure	pressure	NOUN
ijtc-1195	226	3	on	on	ADP
ijtc-1195	226	4	potential	potential	ADJ
ijtc-1195	226	5	financial	financial	ADJ
ijtc-1195	226	6	reporting	reporting	NOUN
ijtc-1195	226	7	fraud	fraud	NOUN
ijtc-1195	226	8	the	the	DET
ijtc-1195	226	9	study	study	NOUN
ijtc-1195	226	10	findings	finding	NOUN
ijtc-1195	226	11	indicate	indicate	VERB
ijtc-1195	226	12	that	that	SCONJ
ijtc-1195	226	13	there	there	PRON
ijtc-1195	226	14	is	be	VERB
ijtc-1195	226	15	no	no	DET
ijtc-1195	226	16	correlation	correlation	NOUN
ijtc-1195	226	17	between	between	ADP
ijtc-1195	226	18	external	external	ADJ
ijtc-1195	226	19	pressure	pressure	NOUN
ijtc-1195	226	20	and	and	CCONJ
ijtc-1195	226	21	instances	instance	NOUN
ijtc-1195	226	22	of	of	ADP
ijtc-1195	226	23	financial	financial	ADJ
ijtc-1195	226	24	statement	statement	NOUN
ijtc-1195	226	25	fraud	fraud	NOUN
ijtc-1195	226	26	in	in	ADP
ijtc-1195	226	27	enterprises	enterprise	NOUN
ijtc-1195	226	28	operating	operate	VERB
ijtc-1195	226	29	in	in	ADP
ijtc-1195	226	30	the	the	DET
ijtc-1195	226	31	financial	financial	ADJ
ijtc-1195	226	32	industry	industry	NOUN
ijtc-1195	226	33	between	between	ADP
ijtc-1195	226	34	2022	2022	NUM
ijtc-1195	226	35	and	and	CCONJ
ijtc-1195	226	36	2023	2023	NUM
ijtc-1195	226	37	.	.	PUNCT
ijtc-1195	227	1	the	the	DET
ijtc-1195	227	2	hypothesis	hypothesis	NOUN
ijtc-1195	227	3	that	that	PRON
ijtc-1195	227	4	the	the	DET
ijtc-1195	227	5	leverage	leverage	NOUN
ijtc-1195	227	6	ratio	ratio	NOUN
ijtc-1195	227	7	has	have	VERB
ijtc-1195	227	8	an	an	DET
ijtc-1195	227	9	impact	impact	NOUN
ijtc-1195	227	10	on	on	ADP
ijtc-1195	227	11	the	the	DET
ijtc-1195	227	12	prevalence	prevalence	NOUN
ijtc-1195	227	13	of	of	ADP
ijtc-1195	227	14	fake	fake	ADJ
ijtc-1195	227	15	financial	financial	ADJ
ijtc-1195	227	16	statements	statement	NOUN
ijtc-1195	227	17	in	in	ADP
ijtc-1195	227	18	the	the	DET
ijtc-1195	227	19	sample	sample	NOUN
ijtc-1195	227	20	companies	company	NOUN
ijtc-1195	227	21	has	have	AUX
ijtc-1195	227	22	been	be	AUX
ijtc-1195	227	23	disproven	disproven	VERB
ijtc-1195	227	24	,	,	PUNCT
ijtc-1195	227	25	since	since	SCONJ
ijtc-1195	227	26	the	the	DET
ijtc-1195	227	27	evidence	evidence	NOUN
ijtc-1195	227	28	does	do	AUX
ijtc-1195	227	29	not	not	PART
ijtc-1195	227	30	provide	provide	VERB
ijtc-1195	227	31	support	support	NOUN
ijtc-1195	227	32	for	for	ADP
ijtc-1195	227	33	this	this	DET
ijtc-1195	227	34	claim	claim	NOUN
ijtc-1195	227	35	.	.	PUNCT
ijtc-1195	228	1	this	this	DET
ijtc-1195	228	2	data	data	NOUN
ijtc-1195	228	3	does	do	AUX
ijtc-1195	228	4	not	not	PART
ijtc-1195	228	5	provide	provide	VERB
ijtc-1195	228	6	evidence	evidence	NOUN
ijtc-1195	228	7	to	to	PART
ijtc-1195	228	8	support	support	VERB
ijtc-1195	228	9	the	the	DET
ijtc-1195	228	10	fraud	fraud	NOUN
ijtc-1195	228	11	hexagon	hexagon	PROPN
ijtc-1195	228	12	theory	theory	PROPN
ijtc-1195	228	13	,	,	PUNCT
ijtc-1195	228	14	which	which	PRON
ijtc-1195	228	15	posits	posit	VERB
ijtc-1195	228	16	that	that	SCONJ
ijtc-1195	228	17	external	external	ADJ
ijtc-1195	228	18	pressure	pressure	NOUN
ijtc-1195	228	19	factors	factor	NOUN
ijtc-1195	228	20	serve	serve	VERB
ijtc-1195	228	21	as	as	ADP
ijtc-1195	228	22	the	the	DET
ijtc-1195	228	23	motivation	motivation	NOUN
ijtc-1195	228	24	for	for	ADP
ijtc-1195	228	25	deception	deception	NOUN
ijtc-1195	228	26	.	.	PUNCT
ijtc-1195	229	1	the	the	DET
ijtc-1195	229	2	sample	sample	NOUN
ijtc-1195	229	3	companies	company	NOUN
ijtc-1195	229	4	have	have	VERB
ijtc-1195	229	5	a	a	DET
ijtc-1195	229	6	minimal	minimal	ADJ
ijtc-1195	229	7	debt	debt	NOUN
ijtc-1195	229	8	ratio	ratio	NOUN
ijtc-1195	229	9	,	,	PUNCT
ijtc-1195	229	10	which	which	PRON
ijtc-1195	229	11	makes	make	VERB
ijtc-1195	229	12	creditors	creditor	NOUN
ijtc-1195	229	13	willing	willing	ADJ
ijtc-1195	229	14	to	to	PART
ijtc-1195	229	15	issue	issue	VERB
ijtc-1195	229	16	loans	loan	NOUN
ijtc-1195	229	17	because	because	SCONJ
ijtc-1195	229	18	of	of	ADP
ijtc-1195	229	19	the	the	DET
ijtc-1195	229	20	low	low	ADJ
ijtc-1195	229	21	risk	risk	NOUN
ijtc-1195	229	22	of	of	ADP
ijtc-1195	229	23	default	default	NOUN
ijtc-1195	229	24	.	.	PUNCT
ijtc-1195	230	1	creditors	creditor	NOUN
ijtc-1195	230	2	tend	tend	VERB
ijtc-1195	230	3	to	to	PART
ijtc-1195	230	4	choose	choose	VERB
ijtc-1195	230	5	companies	company	NOUN
ijtc-1195	230	6	with	with	ADP
ijtc-1195	230	7	low	low	ADJ
ijtc-1195	230	8	debt	debt	NOUN
ijtc-1195	230	9	ratios	ratio	NOUN
ijtc-1195	230	10	because	because	SCONJ
ijtc-1195	230	11	they	they	PRON
ijtc-1195	230	12	can	can	AUX
ijtc-1195	230	13	protect	protect	VERB
ijtc-1195	230	14	against	against	ADP
ijtc-1195	230	15	the	the	DET
ijtc-1195	230	16	risk	risk	NOUN
ijtc-1195	230	17	of	of	ADP
ijtc-1195	230	18	bankruptcy	bankruptcy	NOUN
ijtc-1195	230	19	.	.	PUNCT
ijtc-1195	231	1	in	in	ADP
ijtc-1195	231	2	addition	addition	NOUN
ijtc-1195	231	3	,	,	PUNCT
ijtc-1195	231	4	based	base	VERB
ijtc-1195	231	5	on	on	ADP
ijtc-1195	231	6	the	the	DET
ijtc-1195	231	7	capital	capital	NOUN
ijtc-1195	231	8	structure	structure	NOUN
ijtc-1195	231	9	policy	policy	NOUN
ijtc-1195	231	10	of	of	ADP
ijtc-1195	231	11	the	the	DET
ijtc-1195	231	12	sample	sample	NOUN
ijtc-1195	231	13	company	company	NOUN
ijtc-1195	231	14	,	,	PUNCT
ijtc-1195	231	15	it	it	PRON
ijtc-1195	231	16	is	be	AUX
ijtc-1195	231	17	known	know	VERB
ijtc-1195	231	18	that	that	SCONJ
ijtc-1195	231	19	the	the	DET
ijtc-1195	231	20	entity	entity	NOUN
ijtc-1195	231	21	prioritizes	prioritize	VERB
ijtc-1195	231	22	financing	financing	NOUN
ijtc-1195	231	23	from	from	ADP
ijtc-1195	231	24	internal	internal	ADJ
ijtc-1195	231	25	sources	source	NOUN
ijtc-1195	231	26	to	to	PART
ijtc-1195	231	27	support	support	VERB
ijtc-1195	231	28	business	business	NOUN
ijtc-1195	231	29	activities	activity	NOUN
ijtc-1195	231	30	and	and	CCONJ
ijtc-1195	231	31	maintain	maintain	VERB
ijtc-1195	231	32	low	low	ADJ
ijtc-1195	231	33	debt	debt	NOUN
ijtc-1195	231	34	value	value	NOUN
ijtc-1195	231	35	.	.	PUNCT
ijtc-1195	232	1	the	the	PRON
ijtc-1195	232	2	lower	low	ADJ
ijtc-1195	232	3	the	the	DET
ijtc-1195	232	4	debt	debt	NOUN
ijtc-1195	232	5	ratio	ratio	NOUN
ijtc-1195	232	6	,	,	PUNCT
ijtc-1195	232	7	the	the	PRON
ijtc-1195	232	8	greater	great	ADJ
ijtc-1195	232	9	the	the	DET
ijtc-1195	232	10	margin	margin	NOUN
ijtc-1195	232	11	of	of	ADP
ijtc-1195	232	12	protection	protection	NOUN
ijtc-1195	232	13	that	that	PRON
ijtc-1195	232	14	creditors	creditor	NOUN
ijtc-1195	232	15	receive	receive	VERB
ijtc-1195	232	16	against	against	ADP
ijtc-1195	232	17	losses	loss	NOUN
ijtc-1195	232	18	.	.	PUNCT
ijtc-1195	233	1	adding	add	VERB
ijtc-1195	233	2	that	that	SCONJ
ijtc-1195	233	3	the	the	DET
ijtc-1195	233	4	low	low	ADJ
ijtc-1195	233	5	leverage	leverage	NOUN
ijtc-1195	233	6	ratio	ratio	NOUN
ijtc-1195	233	7	will	will	AUX
ijtc-1195	233	8	improve	improve	VERB
ijtc-1195	233	9	the	the	DET
ijtc-1195	233	10	company	company	NOUN
ijtc-1195	233	11	's	's	PART
ijtc-1195	233	12	financial	financial	ADJ
ijtc-1195	233	13	reputation	reputation	NOUN
ijtc-1195	233	14	and	and	CCONJ
ijtc-1195	233	15	make	make	VERB
ijtc-1195	233	16	lenders	lender	NOUN
ijtc-1195	233	17	feel	feel	VERB
ijtc-1195	233	18	more	more	ADV
ijtc-1195	233	19	confident	confident	ADJ
ijtc-1195	233	20	in	in	ADP
ijtc-1195	233	21	providing	provide	VERB
ijtc-1195	233	22	loans	loan	NOUN
ijtc-1195	233	23	with	with	ADP
ijtc-1195	233	24	large	large	ADJ
ijtc-1195	233	25	capacity	capacity	NOUN
ijtc-1195	233	26	.	.	PUNCT
ijtc-1195	234	1	thus	thus	ADV
ijtc-1195	234	2	,	,	PUNCT
ijtc-1195	234	3	research	research	NOUN
ijtc-1195	234	4	supports	support	VERB
ijtc-1195	234	5	the	the	DET
ijtc-1195	234	6	findings	finding	NOUN
ijtc-1195	234	7	(	(	PUNCT
ijtc-1195	234	8	oktavia	oktavia	PROPN
ijtc-1195	234	9	et	et	PROPN
ijtc-1195	234	10	al	al	PROPN
ijtc-1195	234	11	.	.	PROPN
ijtc-1195	234	12	,	,	PUNCT
ijtc-1195	234	13	2022	2022	NUM
ijtc-1195	234	14	)	)	PUNCT
ijtc-1195	234	15	external	external	ADJ
ijtc-1195	234	16	pressure	pressure	NOUN
ijtc-1195	234	17	did	do	AUX
ijtc-1195	234	18	not	not	PART
ijtc-1195	234	19	trigger	trigger	VERB
ijtc-1195	234	20	financial	financial	ADJ
ijtc-1195	234	21	statement	statement	NOUN
ijtc-1195	234	22	fraud	fraud	NOUN
ijtc-1195	234	23	to	to	PART
ijtc-1195	234	24	obtain	obtain	VERB
ijtc-1195	234	25	loans	loan	NOUN
ijtc-1195	234	26	.	.	PUNCT
ijtc-1195	235	1	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	235	2	monitoring	monitoring	NOUN
ijtc-1195	235	3	of	of	ADP
ijtc-1195	235	4	potential	potential	ADJ
ijtc-1195	235	5	financial	financial	ADJ
ijtc-1195	235	6	reporting	reporting	NOUN
ijtc-1195	235	7	anomalies	anomaly	NOUN
ijtc-1195	235	8	the	the	DET
ijtc-1195	235	9	study	study	NOUN
ijtc-1195	235	10	found	find	VERB
ijtc-1195	235	11	that	that	SCONJ
ijtc-1195	235	12	the	the	DET
ijtc-1195	235	13	average	average	ADJ
ijtc-1195	235	14	proportion	proportion	NOUN
ijtc-1195	235	15	of	of	ADP
ijtc-1195	235	16	boards	board	NOUN
ijtc-1195	235	17	of	of	ADP
ijtc-1195	235	18	commissioners	commissioner	NOUN
ijtc-1195	235	19	in	in	ADP
ijtc-1195	235	20	financial	financial	ADJ
ijtc-1195	235	21	companies	company	NOUN
ijtc-1195	235	22	with	with	ADP
ijtc-1195	235	23	independent	independent	ADJ
ijtc-1195	235	24	boards	board	NOUN
ijtc-1195	235	25	of	of	ADP
ijtc-1195	235	26	commissioners	commissioner	NOUN
ijtc-1195	235	27	is	be	AUX
ijtc-1195	235	28	nearly	nearly	ADV
ijtc-1195	235	29	50	50	NUM
ijtc-1195	235	30	%	%	NOUN
ijtc-1195	235	31	,	,	PUNCT
ijtc-1195	235	32	which	which	PRON
ijtc-1195	235	33	is	be	AUX
ijtc-1195	235	34	a	a	DET
ijtc-1195	235	35	relatively	relatively	ADV
ijtc-1195	235	36	high	high	ADJ
ijtc-1195	235	37	proportion	proportion	NOUN
ijtc-1195	235	38	compared	compare	VERB
ijtc-1195	235	39	to	to	ADP
ijtc-1195	235	40	the	the	DET
ijtc-1195	235	41	total	total	ADJ
ijtc-1195	235	42	number	number	NOUN
ijtc-1195	235	43	of	of	ADP
ijtc-1195	235	44	boards	board	NOUN
ijtc-1195	235	45	of	of	ADP
ijtc-1195	235	46	commissioners	commissioner	NOUN
ijtc-1195	235	47	in	in	ADP
ijtc-1195	235	48	other	other	ADJ
ijtc-1195	235	49	companies	company	NOUN
ijtc-1195	235	50	.	.	PUNCT
ijtc-1195	236	1	ojk	ojk	NOUN
ijtc-1195	236	2	regulation	regulation	VERB
ijtc-1195	236	3	no	no	NOUN
ijtc-1195	236	4	.	.	NOUN
ijtc-1195	237	1	33	33	NUM
ijtc-1195	237	2	/	/	SYM
ijtc-1195	237	3	pojk/04/2014	pojk/04/2014	NOUN
ijtc-1195	237	4	states	state	NOUN
ijtc-1195	237	5	that	that	SCONJ
ijtc-1195	237	6	,	,	PUNCT
ijtc-1195	237	7	‘	'	PUNCT
ijtc-1195	237	8	’	'	PUNCT
ijtc-1195	237	9	a	a	DET
ijtc-1195	237	10	company	company	NOUN
ijtc-1195	237	11	's	's	PART
ijtc-1195	237	12	independent	independent	ADJ
ijtc-1195	237	13	committees	committee	NOUN
ijtc-1195	237	14	must	must	AUX
ijtc-1195	237	15	be	be	AUX
ijtc-1195	237	16	at	at	ADV
ijtc-1195	237	17	least	least	ADV
ijtc-1195	237	18	30	30	NUM
ijtc-1195	237	19	%	%	NOUN
ijtc-1195	237	20	of	of	ADP
ijtc-1195	237	21	authorized	authorized	ADJ
ijtc-1195	237	22	committees	committee	NOUN
ijtc-1195	237	23	”	"	PUNCT
ijtc-1195	237	24	.	.	PUNCT
ijtc-1195	238	1	therefore	therefore	ADV
ijtc-1195	238	2	,	,	PUNCT
ijtc-1195	238	3	monitoring	monitoring	NOUN
ijtc-1195	238	4	of	of	ADP
ijtc-1195	238	5	management	management	NOUN
ijtc-1195	238	6	activity	activity	NOUN
ijtc-1195	238	7	is	be	AUX
ijtc-1195	238	8	more	more	ADV
ijtc-1195	238	9	influenceive	influenceive	ADJ
ijtc-1195	238	10	in	in	ADP
ijtc-1195	238	11	all	all	DET
ijtc-1195	238	12	companies	company	NOUN
ijtc-1195	238	13	that	that	PRON
ijtc-1195	238	14	have	have	AUX
ijtc-1195	238	15	adopted	adopt	VERB
ijtc-1195	238	16	the	the	DET
ijtc-1195	238	17	ojk	ojk	ADJ
ijtc-1195	238	18	regulation	regulation	NOUN
ijtc-1195	238	19	on	on	ADP
ijtc-1195	238	20	the	the	DET
ijtc-1195	238	21	percentage	percentage	NOUN
ijtc-1195	238	22	of	of	ADP
ijtc-1195	238	23	independent	independent	ADJ
ijtc-1195	238	24	commissioners	commissioner	NOUN
ijtc-1195	238	25	.	.	PUNCT
ijtc-1195	239	1	the	the	DET
ijtc-1195	239	2	function	function	NOUN
ijtc-1195	239	3	of	of	ADP
ijtc-1195	239	4	the	the	DET
ijtc-1195	239	5	board	board	NOUN
ijtc-1195	239	6	of	of	ADP
ijtc-1195	239	7	commissioners	commissioner	NOUN
ijtc-1195	239	8	,	,	PUNCT
ijtc-1195	239	9	which	which	PRON
ijtc-1195	239	10	is	be	AUX
ijtc-1195	239	11	distinct	distinct	ADJ
ijtc-1195	239	12	from	from	ADP
ijtc-1195	239	13	the	the	DET
ijtc-1195	239	14	responsibilities	responsibility	NOUN
ijtc-1195	239	15	of	of	ADP
ijtc-1195	239	16	management	management	NOUN
ijtc-1195	239	17	,	,	PUNCT
ijtc-1195	239	18	is	be	AUX
ijtc-1195	239	19	not	not	PART
ijtc-1195	239	20	a	a	DET
ijtc-1195	239	21	reliable	reliable	ADJ
ijtc-1195	239	22	indicator	indicator	NOUN
ijtc-1195	239	23	of	of	ADP
ijtc-1195	239	24	financial	financial	ADJ
ijtc-1195	239	25	statement	statement	NOUN
ijtc-1195	239	26	fraud	fraud	NOUN
ijtc-1195	239	27	.	.	PUNCT
ijtc-1195	240	1	this	this	DET
ijtc-1195	240	2	analysis	analysis	NOUN
ijtc-1195	240	3	leads	lead	VERB
ijtc-1195	240	4	to	to	ADP
ijtc-1195	240	5	the	the	DET
ijtc-1195	240	6	conclusion	conclusion	NOUN
ijtc-1195	240	7	that	that	SCONJ
ijtc-1195	240	8	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	240	9	monitoring	monitoring	NOUN
ijtc-1195	240	10	does	do	AUX
ijtc-1195	240	11	not	not	PART
ijtc-1195	240	12	have	have	AUX
ijtc-1195	240	13	a	a	DET
ijtc-1195	240	14	significant	significant	ADJ
ijtc-1195	240	15	impact	impact	NOUN
ijtc-1195	240	16	on	on	ADP
ijtc-1195	240	17	the	the	DET
ijtc-1195	240	18	detection	detection	NOUN
ijtc-1195	240	19	of	of	ADP
ijtc-1195	240	20	potential	potential	ADJ
ijtc-1195	240	21	financial	financial	ADJ
ijtc-1195	240	22	statement	statement	NOUN
ijtc-1195	240	23	fraud	fraud	NOUN
ijtc-1195	240	24	.	.	PUNCT
ijtc-1195	241	1	the	the	DET
ijtc-1195	241	2	results	result	NOUN
ijtc-1195	241	3	of	of	ADP
ijtc-1195	241	4	research	research	NOUN
ijtc-1195	241	5	are	be	AUX
ijtc-1195	241	6	consistent	consistent	ADJ
ijtc-1195	241	7	with	with	ADP
ijtc-1195	241	8	those	those	PRON
ijtc-1195	241	9	of	of	ADP
ijtc-1195	241	10	previous	previous	ADJ
ijtc-1195	241	11	research	research	NOUN
ijtc-1195	241	12	conducted	conduct	VERB
ijtc-1195	241	13	by	by	ADP
ijtc-1195	241	14	(	(	PUNCT
ijtc-1195	241	15	sukmadilaga	sukmadilaga	PROPN
ijtc-1195	241	16	et	et	PROPN
ijtc-1195	241	17	al	al	PROPN
ijtc-1195	241	18	.	.	PROPN
ijtc-1195	241	19	,	,	PUNCT
ijtc-1195	241	20	2022	2022	NUM
ijtc-1195	241	21	)	)	PUNCT
ijtc-1195	241	22	.	.	PUNCT
ijtc-1195	242	1	however	however	ADV
ijtc-1195	242	2	,	,	PUNCT
ijtc-1195	242	3	this	this	PRON
ijtc-1195	242	4	is	be	AUX
ijtc-1195	242	5	not	not	PART
ijtc-1195	242	6	in	in	ADP
ijtc-1195	242	7	line	line	NOUN
ijtc-1195	242	8	with	with	ADP
ijtc-1195	242	9	the	the	DET
ijtc-1195	242	10	research	research	NOUN
ijtc-1195	242	11	conducted	conduct	VERB
ijtc-1195	242	12	by	by	ADP
ijtc-1195	242	13	(	(	PUNCT
ijtc-1195	242	14	achmad	achmad	PROPN
ijtc-1195	242	15	,	,	PUNCT
ijtc-1195	242	16	ghozali	ghozali	ADJ
ijtc-1195	242	17	,	,	PUNCT
ijtc-1195	242	18	&	&	CCONJ
ijtc-1195	242	19	pamungkas	pamungkas	PROPN
ijtc-1195	242	20	,	,	PUNCT
ijtc-1195	242	21	2022	2022	NUM
ijtc-1195	242	22	)	)	PUNCT
ijtc-1195	242	23	,	,	PUNCT
ijtc-1195	242	24	which	which	PRON
ijtc-1195	242	25	states	state	VERB
ijtc-1195	242	26	that	that	SCONJ
ijtc-1195	242	27	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	242	28	monitoring	monitoring	NOUN
ijtc-1195	242	29	has	have	VERB
ijtc-1195	242	30	relevance	relevance	NOUN
ijtc-1195	242	31	in	in	ADP
ijtc-1195	242	32	detecting	detect	VERB
ijtc-1195	242	33	possible	possible	ADJ
ijtc-1195	242	34	financial	financial	ADJ
ijtc-1195	242	35	statement	statement	NOUN
ijtc-1195	242	36	fraud	fraud	NOUN
ijtc-1195	242	37	.	.	PUNCT
ijtc-1195	243	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	243	2	detecting	detect	VERB
ijtc-1195	243	3	the	the	DET
ijtc-1195	243	4	influence	influence	NOUN
ijtc-1195	243	5	of	of	ADP
ijtc-1195	243	6	the	the	DET
ijtc-1195	243	7	hexagon	hexagon	PROPN
ijtc-1195	243	8	fraud	fraud	PROPN
ijtc-1195	243	9	theory	theory	NOUN
ijtc-1195	243	10	in	in	ADP
ijtc-1195	243	11	financial	financial	ADJ
ijtc-1195	243	12	report	report	NOUN
ijtc-1195	243	13	fraud	fraud	NOUN
ijtc-1195	243	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	243	15	and	and	CCONJ
ijtc-1195	243	16	septiani	septiani	NOUN
ijtc-1195	243	17	549	549	NUM
ijtc-1195	243	18	|	|	ADV
ijtc-1195	243	19	ilomata	ilomata	PROPN
ijtc-1195	243	20	international	international	ADJ
ijtc-1195	243	21	journal	journal	NOUN
ijtc-1195	243	22	of	of	ADP
ijtc-1195	243	23	tax	tax	PROPN
ijtc-1195	243	24	&	&	CCONJ
ijtc-1195	243	25	accounting	accounting	PROPN
ijtc-1195	243	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	243	27	total	total	ADJ
ijtc-1195	243	28	accrual	accrual	ADJ
ijtc-1195	243	29	ratio	ratio	NOUN
ijtc-1195	243	30	to	to	ADP
ijtc-1195	243	31	potential	potential	ADJ
ijtc-1195	243	32	financial	financial	ADJ
ijtc-1195	243	33	reporting	reporting	NOUN
ijtc-1195	243	34	fraud	fraud	NOUN
ijtc-1195	243	35	the	the	DET
ijtc-1195	243	36	study	study	NOUN
ijtc-1195	243	37	's	's	PART
ijtc-1195	243	38	findings	finding	NOUN
ijtc-1195	243	39	suggest	suggest	VERB
ijtc-1195	243	40	that	that	SCONJ
ijtc-1195	243	41	rationalization	rationalization	NOUN
ijtc-1195	243	42	will	will	AUX
ijtc-1195	243	43	impact	impact	VERB
ijtc-1195	243	44	the	the	DET
ijtc-1195	243	45	occurrence	occurrence	NOUN
ijtc-1195	243	46	of	of	ADP
ijtc-1195	243	47	fraud	fraud	NOUN
ijtc-1195	243	48	in	in	ADP
ijtc-1195	243	49	the	the	DET
ijtc-1195	243	50	financial	financial	ADJ
ijtc-1195	243	51	statements	statement	NOUN
ijtc-1195	243	52	of	of	ADP
ijtc-1195	243	53	organizations	organization	NOUN
ijtc-1195	243	54	in	in	ADP
ijtc-1195	243	55	the	the	DET
ijtc-1195	243	56	financial	financial	ADJ
ijtc-1195	243	57	sector	sector	NOUN
ijtc-1195	243	58	from	from	ADP
ijtc-1195	243	59	2022	2022	NUM
ijtc-1195	243	60	to	to	ADP
ijtc-1195	243	61	2023	2023	NUM
ijtc-1195	243	62	.	.	PUNCT
ijtc-1195	244	1	these	these	DET
ijtc-1195	244	2	findings	finding	NOUN
ijtc-1195	244	3	demonstrate	demonstrate	VERB
ijtc-1195	244	4	that	that	SCONJ
ijtc-1195	244	5	the	the	DET
ijtc-1195	244	6	overall	overall	ADJ
ijtc-1195	244	7	accrual	accrual	ADJ
ijtc-1195	244	8	ratio	ratio	NOUN
ijtc-1195	244	9	has	have	VERB
ijtc-1195	244	10	a	a	DET
ijtc-1195	244	11	significant	significant	ADJ
ijtc-1195	244	12	impact	impact	NOUN
ijtc-1195	244	13	on	on	ADP
ijtc-1195	244	14	the	the	DET
ijtc-1195	244	15	likelihood	likelihood	NOUN
ijtc-1195	244	16	of	of	ADP
ijtc-1195	244	17	financial	financial	ADJ
ijtc-1195	244	18	statement	statement	NOUN
ijtc-1195	244	19	fraud	fraud	NOUN
ijtc-1195	244	20	occurring	occur	VERB
ijtc-1195	244	21	in	in	ADP
ijtc-1195	244	22	the	the	DET
ijtc-1195	244	23	selected	select	VERB
ijtc-1195	244	24	organization	organization	NOUN
ijtc-1195	244	25	,	,	PUNCT
ijtc-1195	244	26	confirming	confirm	VERB
ijtc-1195	244	27	the	the	DET
ijtc-1195	244	28	hypothesis	hypothesis	NOUN
ijtc-1195	244	29	.	.	PUNCT
ijtc-1195	245	1	these	these	DET
ijtc-1195	245	2	findings	finding	NOUN
ijtc-1195	245	3	provide	provide	VERB
ijtc-1195	245	4	evidence	evidence	NOUN
ijtc-1195	245	5	for	for	ADP
ijtc-1195	245	6	the	the	DET
ijtc-1195	245	7	fraud	fraud	NOUN
ijtc-1195	245	8	hexagon	hexagon	PROPN
ijtc-1195	245	9	theory	theory	PROPN
ijtc-1195	245	10	,	,	PUNCT
ijtc-1195	245	11	which	which	PRON
ijtc-1195	245	12	posits	posit	VERB
ijtc-1195	245	13	that	that	PRON
ijtc-1195	245	14	rationalization	rationalization	NOUN
ijtc-1195	245	15	considerations	consideration	NOUN
ijtc-1195	245	16	are	be	AUX
ijtc-1195	245	17	the	the	DET
ijtc-1195	245	18	underlying	underlying	ADJ
ijtc-1195	245	19	cause	cause	NOUN
ijtc-1195	245	20	of	of	ADP
ijtc-1195	245	21	deception	deception	NOUN
ijtc-1195	245	22	.	.	PUNCT
ijtc-1195	246	1	the	the	DET
ijtc-1195	246	2	correlation	correlation	NOUN
ijtc-1195	246	3	from	from	ADP
ijtc-1195	246	4	the	the	DET
ijtc-1195	246	5	total	total	ADJ
ijtc-1195	246	6	accruals	accrual	NOUN
ijtc-1195	246	7	to	to	PART
ijtc-1195	246	8	total	total	VERB
ijtc-1195	246	9	assets	asset	NOUN
ijtc-1195	246	10	ratio	ratio	NOUN
ijtc-1195	246	11	and	and	CCONJ
ijtc-1195	246	12	financial	financial	ADJ
ijtc-1195	246	13	statement	statement	NOUN
ijtc-1195	246	14	fraud	fraud	NOUN
ijtc-1195	246	15	is	be	AUX
ijtc-1195	246	16	influenced	influence	VERB
ijtc-1195	246	17	by	by	ADP
ijtc-1195	246	18	rationalization	rationalization	NOUN
ijtc-1195	246	19	.	.	PUNCT
ijtc-1195	247	1	the	the	DET
ijtc-1195	247	2	study	study	NOUN
ijtc-1195	247	3	findings	finding	NOUN
ijtc-1195	247	4	indicate	indicate	VERB
ijtc-1195	247	5	a	a	DET
ijtc-1195	247	6	positive	positive	ADJ
ijtc-1195	247	7	correlation	correlation	NOUN
ijtc-1195	247	8	between	between	ADP
ijtc-1195	247	9	the	the	DET
ijtc-1195	247	10	magnitude	magnitude	NOUN
ijtc-1195	247	11	of	of	ADP
ijtc-1195	247	12	outstanding	outstanding	ADJ
ijtc-1195	247	13	profit	profit	NOUN
ijtc-1195	247	14	obligations	obligation	NOUN
ijtc-1195	247	15	and	and	CCONJ
ijtc-1195	247	16	the	the	DET
ijtc-1195	247	17	likelihood	likelihood	NOUN
ijtc-1195	247	18	of	of	ADP
ijtc-1195	247	19	misleading	mislead	VERB
ijtc-1195	247	20	financial	financial	ADJ
ijtc-1195	247	21	statements	statement	NOUN
ijtc-1195	247	22	.	.	PUNCT
ijtc-1195	248	1	the	the	DET
ijtc-1195	248	2	data	datum	NOUN
ijtc-1195	248	3	from	from	ADP
ijtc-1195	248	4	the	the	DET
ijtc-1195	248	5	companies	company	NOUN
ijtc-1195	248	6	used	use	VERB
ijtc-1195	248	7	as	as	ADP
ijtc-1195	248	8	a	a	DET
ijtc-1195	248	9	sample	sample	NOUN
ijtc-1195	248	10	indicates	indicate	VERB
ijtc-1195	248	11	that	that	SCONJ
ijtc-1195	248	12	the	the	DET
ijtc-1195	248	13	total	total	ADJ
ijtc-1195	248	14	accrual	accrual	ADJ
ijtc-1195	248	15	to	to	ADP
ijtc-1195	248	16	the	the	DET
ijtc-1195	248	17	total	total	ADJ
ijtc-1195	248	18	asset	asset	NOUN
ijtc-1195	248	19	value	value	NOUN
ijtc-1195	248	20	is	be	AUX
ijtc-1195	248	21	only	only	ADV
ijtc-1195	248	22	partially	partially	ADV
ijtc-1195	248	23	negative	negative	ADJ
ijtc-1195	248	24	.	.	PUNCT
ijtc-1195	249	1	this	this	PRON
ijtc-1195	249	2	indicates	indicate	VERB
ijtc-1195	249	3	that	that	SCONJ
ijtc-1195	249	4	the	the	DET
ijtc-1195	249	5	company	company	NOUN
ijtc-1195	249	6	does	do	AUX
ijtc-1195	249	7	not	not	PART
ijtc-1195	249	8	have	have	VERB
ijtc-1195	249	9	a	a	DET
ijtc-1195	249	10	large	large	ADJ
ijtc-1195	249	11	operating	operate	VERB
ijtc-1195	249	12	cash	cash	NOUN
ijtc-1195	249	13	flow	flow	NOUN
ijtc-1195	249	14	and	and	CCONJ
ijtc-1195	249	15	that	that	SCONJ
ijtc-1195	249	16	the	the	DET
ijtc-1195	249	17	accrued	accrue	VERB
ijtc-1195	249	18	profit	profit	NOUN
ijtc-1195	249	19	is	be	AUX
ijtc-1195	249	20	high	high	ADJ
ijtc-1195	249	21	enough	enough	ADV
ijtc-1195	249	22	to	to	PART
ijtc-1195	249	23	justify	justify	VERB
ijtc-1195	249	24	earnings	earning	NOUN
ijtc-1195	249	25	management	management	NOUN
ijtc-1195	249	26	.	.	PUNCT
ijtc-1195	250	1	some	some	DET
ijtc-1195	250	2	studies	study	NOUN
ijtc-1195	250	3	have	have	AUX
ijtc-1195	250	4	indicated	indicate	VERB
ijtc-1195	250	5	that	that	SCONJ
ijtc-1195	250	6	the	the	DET
ijtc-1195	250	7	absence	absence	NOUN
ijtc-1195	250	8	of	of	ADP
ijtc-1195	250	9	remuneration	remuneration	NOUN
ijtc-1195	250	10	for	for	ADP
ijtc-1195	250	11	profits	profit	NOUN
ijtc-1195	250	12	can	can	AUX
ijtc-1195	250	13	influence	influence	VERB
ijtc-1195	250	14	the	the	DET
ijtc-1195	250	15	behavior	behavior	NOUN
ijtc-1195	250	16	and	and	CCONJ
ijtc-1195	250	17	financial	financial	ADJ
ijtc-1195	250	18	decisions	decision	NOUN
ijtc-1195	250	19	of	of	ADP
ijtc-1195	250	20	management	management	NOUN
ijtc-1195	250	21	,	,	PUNCT
ijtc-1195	250	22	thereby	thereby	ADV
ijtc-1195	250	23	increasing	increase	VERB
ijtc-1195	250	24	the	the	DET
ijtc-1195	250	25	likelihood	likelihood	NOUN
ijtc-1195	250	26	of	of	ADP
ijtc-1195	250	27	financial	financial	ADJ
ijtc-1195	250	28	statement	statement	NOUN
ijtc-1195	250	29	fraud	fraud	NOUN
ijtc-1195	250	30	.	.	PUNCT
ijtc-1195	251	1	research	research	NOUN
ijtc-1195	251	2	by	by	ADP
ijtc-1195	251	3	dechow	dechow	PROPN
ijtc-1195	251	4	dan	dan	PROPN
ijtc-1195	251	5	skinner	skinner	PROPN
ijtc-1195	251	6	(	(	PUNCT
ijtc-1195	251	7	2000	2000	NUM
ijtc-1195	251	8	)	)	PUNCT
ijtc-1195	252	1	dan	dan	PROPN
ijtc-1195	252	2	gunny	gunny	PROPN
ijtc-1195	252	3	(	(	PUNCT
ijtc-1195	252	4	2005	2005	NUM
ijtc-1195	252	5	)	)	PUNCT
ijtc-1195	252	6	identify	identify	VERB
ijtc-1195	252	7	three	three	NUM
ijtc-1195	252	8	types	type	NOUN
ijtc-1195	252	9	of	of	ADP
ijtc-1195	252	10	profit	profit	NOUN
ijtc-1195	252	11	management	management	NOUN
ijtc-1195	252	12	methods	method	NOUN
ijtc-1195	252	13	,	,	PUNCT
ijtc-1195	252	14	including	include	VERB
ijtc-1195	252	15	fraud	fraud	NOUN
ijtc-1195	252	16	accounting	accounting	NOUN
ijtc-1195	252	17	.	.	PUNCT
ijtc-1195	253	1	they	they	PRON
ijtc-1195	253	2	show	show	VERB
ijtc-1195	253	3	that	that	SCONJ
ijtc-1195	253	4	accounting	accounting	NOUN
ijtc-1195	253	5	fraud	fraud	NOUN
ijtc-1195	253	6	is	be	AUX
ijtc-1195	253	7	related	relate	VERB
ijtc-1195	253	8	to	to	ADP
ijtc-1195	253	9	the	the	DET
ijtc-1195	253	10	choice	choice	NOUN
ijtc-1195	253	11	of	of	ADP
ijtc-1195	253	12	accounting	accounting	NOUN
ijtc-1195	253	13	methods	method	NOUN
ijtc-1195	253	14	that	that	PRON
ijtc-1195	253	15	violate	violate	VERB
ijtc-1195	253	16	accounting	accounting	NOUN
ijtc-1195	253	17	standardsin	standardsin	NOUN
ijtc-1195	253	18	some	some	DET
ijtc-1195	253	19	cases	case	NOUN
ijtc-1195	253	20	,	,	PUNCT
ijtc-1195	253	21	aggressive	aggressive	ADJ
ijtc-1195	253	22	earnings	earning	NOUN
ijtc-1195	253	23	management	management	NOUN
ijtc-1195	253	24	can	can	AUX
ijtc-1195	253	25	increase	increase	VERB
ijtc-1195	253	26	the	the	DET
ijtc-1195	253	27	likelihood	likelihood	NOUN
ijtc-1195	253	28	of	of	ADP
ijtc-1195	253	29	fraudulent	fraudulent	ADJ
ijtc-1195	253	30	financial	financial	ADJ
ijtc-1195	253	31	statements	statement	NOUN
ijtc-1195	253	32	.	.	PUNCT
ijtc-1195	254	1	the	the	DET
ijtc-1195	254	2	findings	finding	NOUN
ijtc-1195	254	3	of	of	ADP
ijtc-1195	254	4	this	this	DET
ijtc-1195	254	5	research	research	NOUN
ijtc-1195	254	6	are	be	AUX
ijtc-1195	254	7	not	not	PART
ijtc-1195	254	8	in	in	ADP
ijtc-1195	254	9	alignment	alignment	NOUN
ijtc-1195	254	10	with	with	ADP
ijtc-1195	254	11	those	those	PRON
ijtc-1195	254	12	of	of	ADP
ijtc-1195	254	13	(	(	PUNCT
ijtc-1195	254	14	fouziah	fouziah	PROPN
ijtc-1195	254	15	&	&	CCONJ
ijtc-1195	254	16	djaddang	djaddang	PROPN
ijtc-1195	254	17	,	,	PUNCT
ijtc-1195	254	18	n.d	n.d	PROPN
ijtc-1195	254	19	.	.	PROPN
ijtc-1195	254	20	)	)	PUNCT
ijtc-1195	254	21	which	which	PRON
ijtc-1195	254	22	says	say	VERB
ijtc-1195	254	23	that	that	SCONJ
ijtc-1195	254	24	the	the	DET
ijtc-1195	254	25	total	total	ADJ
ijtc-1195	254	26	accrual	accrual	ADJ
ijtc-1195	254	27	ratio	ratio	NOUN
ijtc-1195	254	28	does	do	AUX
ijtc-1195	254	29	not	not	PART
ijtc-1195	254	30	affect	affect	VERB
ijtc-1195	254	31	the	the	DET
ijtc-1195	254	32	possibility	possibility	NOUN
ijtc-1195	254	33	of	of	ADP
ijtc-1195	254	34	fraudulent	fraudulent	ADJ
ijtc-1195	254	35	financial	financial	ADJ
ijtc-1195	254	36	reporting	reporting	NOUN
ijtc-1195	254	37	due	due	ADP
ijtc-1195	254	38	to	to	ADP
ijtc-1195	254	39	the	the	DET
ijtc-1195	254	40	implementation	implementation	NOUN
ijtc-1195	254	41	of	of	ADP
ijtc-1195	254	42	anti	anti	ADJ
ijtc-1195	254	43	-	-	ADJ
ijtc-1195	254	44	fraud	fraud	ADJ
ijtc-1195	254	45	policies	policy	NOUN
ijtc-1195	254	46	within	within	ADP
ijtc-1195	254	47	the	the	DET
ijtc-1195	254	48	company	company	NOUN
ijtc-1195	254	49	,	,	PUNCT
ijtc-1195	254	50	which	which	PRON
ijtc-1195	254	51	according	accord	VERB
ijtc-1195	254	52	to	to	ADP
ijtc-1195	254	53	him	he	PRON
ijtc-1195	254	54	is	be	AUX
ijtc-1195	254	55	sufficient	sufficient	ADJ
ijtc-1195	254	56	to	to	PART
ijtc-1195	254	57	minimize	minimize	VERB
ijtc-1195	254	58	the	the	DET
ijtc-1195	254	59	occurrence	occurrence	NOUN
ijtc-1195	254	60	of	of	ADP
ijtc-1195	254	61	fraud	fraud	NOUN
ijtc-1195	254	62	caused	cause	VERB
ijtc-1195	254	63	by	by	ADP
ijtc-1195	254	64	rationalization	rationalization	NOUN
ijtc-1195	254	65	measures	measure	NOUN
ijtc-1195	254	66	taken	take	VERB
ijtc-1195	254	67	by	by	ADP
ijtc-1195	254	68	management	management	NOUN
ijtc-1195	254	69	.	.	PUNCT
ijtc-1195	255	1	ceo	ceo	NOUN
ijtc-1195	255	2	tenure	tenure	NOUN
ijtc-1195	255	3	on	on	ADP
ijtc-1195	255	4	potential	potential	ADJ
ijtc-1195	255	5	financial	financial	ADJ
ijtc-1195	255	6	reporting	reporting	NOUN
ijtc-1195	255	7	fraud	fraud	NOUN
ijtc-1195	255	8	the	the	DET
ijtc-1195	255	9	results	result	NOUN
ijtc-1195	255	10	of	of	ADP
ijtc-1195	255	11	the	the	DET
ijtc-1195	255	12	study	study	NOUN
ijtc-1195	255	13	show	show	VERB
ijtc-1195	255	14	that	that	SCONJ
ijtc-1195	255	15	rationalization	rationalization	NOUN
ijtc-1195	255	16	has	have	VERB
ijtc-1195	255	17	no	no	DET
ijtc-1195	255	18	influence	influence	NOUN
ijtc-1195	255	19	on	on	ADP
ijtc-1195	255	20	financial	financial	ADJ
ijtc-1195	255	21	statement	statement	NOUN
ijtc-1195	255	22	fraud	fraud	NOUN
ijtc-1195	255	23	in	in	ADP
ijtc-1195	255	24	financial	financial	ADJ
ijtc-1195	255	25	sector	sector	NOUN
ijtc-1195	255	26	companies	company	NOUN
ijtc-1195	255	27	in	in	ADP
ijtc-1195	255	28	2022	2022	NUM
ijtc-1195	255	29	-	-	SYM
ijtc-1195	255	30	2023	2023	NUM
ijtc-1195	255	31	.	.	PUNCT
ijtc-1195	256	1	this	this	DET
ijtc-1195	256	2	evidence	evidence	NOUN
ijtc-1195	256	3	suggests	suggest	VERB
ijtc-1195	256	4	that	that	SCONJ
ijtc-1195	256	5	board	board	NOUN
ijtc-1195	256	6	tenure	tenure	NOUN
ijtc-1195	256	7	is	be	AUX
ijtc-1195	256	8	an	an	DET
ijtc-1195	256	9	insignificant	insignificant	ADJ
ijtc-1195	256	10	factor	factor	NOUN
ijtc-1195	256	11	in	in	ADP
ijtc-1195	256	12	the	the	DET
ijtc-1195	256	13	occurrence	occurrence	NOUN
ijtc-1195	256	14	of	of	ADP
ijtc-1195	256	15	financial	financial	ADJ
ijtc-1195	256	16	statement	statement	NOUN
ijtc-1195	256	17	fraud	fraud	NOUN
ijtc-1195	256	18	.	.	PUNCT
ijtc-1195	257	1	the	the	DET
ijtc-1195	257	2	theory	theory	NOUN
ijtc-1195	257	3	is	be	AUX
ijtc-1195	257	4	that	that	SCONJ
ijtc-1195	257	5	the	the	PRON
ijtc-1195	257	6	longer	long	ADJ
ijtc-1195	257	7	the	the	DET
ijtc-1195	257	8	tenure	tenure	NOUN
ijtc-1195	257	9	of	of	ADP
ijtc-1195	257	10	a	a	DET
ijtc-1195	257	11	board	board	NOUN
ijtc-1195	257	12	member	member	NOUN
ijtc-1195	257	13	,	,	PUNCT
ijtc-1195	257	14	the	the	PRON
ijtc-1195	257	15	greater	great	ADJ
ijtc-1195	257	16	the	the	DET
ijtc-1195	257	17	loyalty	loyalty	NOUN
ijtc-1195	257	18	to	to	ADP
ijtc-1195	257	19	the	the	DET
ijtc-1195	257	20	company	company	NOUN
ijtc-1195	257	21	and	and	CCONJ
ijtc-1195	257	22	the	the	DET
ijtc-1195	257	23	lower	low	ADJ
ijtc-1195	257	24	the	the	DET
ijtc-1195	257	25	likelihood	likelihood	NOUN
ijtc-1195	257	26	of	of	ADP
ijtc-1195	257	27	fraud	fraud	NOUN
ijtc-1195	257	28	.	.	PUNCT
ijtc-1195	258	1	the	the	DET
ijtc-1195	258	2	results	result	NOUN
ijtc-1195	258	3	from	from	ADP
ijtc-1195	258	4	the	the	DET
ijtc-1195	258	5	study	study	NOUN
ijtc-1195	258	6	agree	agree	VERB
ijtc-1195	258	7	well	well	ADV
ijtc-1195	258	8	with	with	ADP
ijtc-1195	258	9	those	those	PRON
ijtc-1195	258	10	from	from	ADP
ijtc-1195	258	11	(	(	PUNCT
ijtc-1195	258	12	lastanti	lastanti	X
ijtc-1195	258	13	et	et	PROPN
ijtc-1195	258	14	al	al	PROPN
ijtc-1195	258	15	.	.	PROPN
ijtc-1195	258	16	,	,	PUNCT
ijtc-1195	258	17	2022	2022	NUM
ijtc-1195	258	18	)	)	PUNCT
ijtc-1195	258	19	arrogance	arrogance	NOUN
ijtc-1195	258	20	on	on	ADP
ijtc-1195	258	21	potential	potential	ADJ
ijtc-1195	258	22	financial	financial	ADJ
ijtc-1195	258	23	reporting	reporting	NOUN
ijtc-1195	258	24	fraud	fraud	NOUN
ijtc-1195	258	25	the	the	DET
ijtc-1195	258	26	hypothesis	hypothesis	NOUN
ijtc-1195	258	27	that	that	PRON
ijtc-1195	258	28	visit	visit	VERB
ijtc-1195	258	29	changes	change	NOUN
ijtc-1195	258	30	to	to	ADP
ijtc-1195	258	31	the	the	DET
ijtc-1195	258	32	ceo	ceo	NOUN
ijtc-1195	258	33	picture	picture	NOUN
ijtc-1195	258	34	would	would	AUX
ijtc-1195	258	35	have	have	VERB
ijtc-1195	258	36	an	an	DET
ijtc-1195	258	37	impact	impact	NOUN
ijtc-1195	258	38	on	on	ADP
ijtc-1195	258	39	budgetary	budgetary	ADJ
ijtc-1195	258	40	announcing	announce	VERB
ijtc-1195	258	41	extortion	extortion	NOUN
ijtc-1195	258	42	was	be	AUX
ijtc-1195	258	43	tested	test	VERB
ijtc-1195	258	44	by	by	ADP
ijtc-1195	258	45	examining	examine	VERB
ijtc-1195	258	46	the	the	DET
ijtc-1195	258	47	intermediary	intermediary	ADJ
ijtc-1195	258	48	variable	variable	NOUN
ijtc-1195	258	49	of	of	ADP
ijtc-1195	258	50	visit	visit	NOUN
ijtc-1195	258	51	changes	change	NOUN
ijtc-1195	258	52	to	to	ADP
ijtc-1195	258	53	the	the	DET
ijtc-1195	258	54	ceo	ceo	NOUN
ijtc-1195	258	55	picture	picture	NOUN
ijtc-1195	258	56	.	.	PUNCT
ijtc-1195	259	1	the	the	DET
ijtc-1195	259	2	results	result	NOUN
ijtc-1195	259	3	demonstrated	demonstrate	VERB
ijtc-1195	259	4	that	that	SCONJ
ijtc-1195	259	5	visit	visit	VERB
ijtc-1195	259	6	changes	change	NOUN
ijtc-1195	259	7	to	to	ADP
ijtc-1195	259	8	the	the	DET
ijtc-1195	259	9	ceo	ceo	NOUN
ijtc-1195	259	10	picture	picture	NOUN
ijtc-1195	259	11	had	have	VERB
ijtc-1195	259	12	no	no	DET
ijtc-1195	259	13	impact	impact	NOUN
ijtc-1195	259	14	on	on	ADP
ijtc-1195	259	15	budgetary	budgetary	ADJ
ijtc-1195	259	16	announcing	announce	VERB
ijtc-1195	259	17	extortion	extortion	NOUN
ijtc-1195	259	18	,	,	PUNCT
ijtc-1195	259	19	thus	thus	ADV
ijtc-1195	259	20	rejecting	reject	VERB
ijtc-1195	259	21	h6	h6	PROPN
ijtc-1195	259	22	.	.	PUNCT
ijtc-1195	260	1	hence	hence	ADV
ijtc-1195	260	2	,	,	PUNCT
ijtc-1195	260	3	it	it	PRON
ijtc-1195	260	4	can	can	AUX
ijtc-1195	260	5	be	be	AUX
ijtc-1195	260	6	inferred	infer	VERB
ijtc-1195	260	7	that	that	SCONJ
ijtc-1195	260	8	the	the	DET
ijtc-1195	260	9	inclusion	inclusion	NOUN
ijtc-1195	260	10	of	of	ADP
ijtc-1195	260	11	the	the	DET
ijtc-1195	260	12	ceo	ceo	NOUN
ijtc-1195	260	13	's	's	PART
ijtc-1195	260	14	photograph	photograph	NOUN
ijtc-1195	260	15	in	in	ADP
ijtc-1195	260	16	the	the	DET
ijtc-1195	260	17	annual	annual	ADJ
ijtc-1195	260	18	report	report	NOUN
ijtc-1195	260	19	is	be	AUX
ijtc-1195	260	20	not	not	PART
ijtc-1195	260	21	indicative	indicative	ADJ
ijtc-1195	260	22	of	of	ADP
ijtc-1195	260	23	the	the	DET
ijtc-1195	260	24	managing	manage	VERB
ijtc-1195	260	25	director	director	NOUN
ijtc-1195	260	26	or	or	CCONJ
ijtc-1195	260	27	ceo	ceo	NOUN
ijtc-1195	260	28	's	's	PART
ijtc-1195	260	29	arrogance	arrogance	NOUN
ijtc-1195	260	30	or	or	CCONJ
ijtc-1195	260	31	authority	authority	NOUN
ijtc-1195	260	32	,	,	PUNCT
ijtc-1195	260	33	but	but	CCONJ
ijtc-1195	260	34	merely	merely	ADV
ijtc-1195	260	35	serves	serve	VERB
ijtc-1195	260	36	the	the	DET
ijtc-1195	260	37	purpose	purpose	NOUN
ijtc-1195	260	38	of	of	ADP
ijtc-1195	260	39	introducing	introduce	VERB
ijtc-1195	260	40	the	the	DET
ijtc-1195	260	41	president	president	NOUN
ijtc-1195	260	42	director	director	NOUN
ijtc-1195	260	43	or	or	CCONJ
ijtc-1195	260	44	the	the	DET
ijtc-1195	260	45	individual	individual	NOUN
ijtc-1195	260	46	currently	currently	ADV
ijtc-1195	260	47	holding	hold	VERB
ijtc-1195	260	48	the	the	DET
ijtc-1195	260	49	position	position	NOUN
ijtc-1195	260	50	of	of	ADP
ijtc-1195	260	51	ceo	ceo	NOUN
ijtc-1195	260	52	to	to	ADP
ijtc-1195	260	53	the	the	DET
ijtc-1195	260	54	general	general	ADJ
ijtc-1195	260	55	public	public	NOUN
ijtc-1195	260	56	.	.	PUNCT
ijtc-1195	261	1	the	the	DET
ijtc-1195	261	2	company	company	NOUN
ijtc-1195	261	3	's	's	PART
ijtc-1195	261	4	activities	activity	NOUN
ijtc-1195	261	5	and	and	CCONJ
ijtc-1195	261	6	achievements	achievement	NOUN
ijtc-1195	261	7	are	be	AUX
ijtc-1195	261	8	a	a	DET
ijtc-1195	261	9	clear	clear	ADJ
ijtc-1195	261	10	reflection	reflection	NOUN
ijtc-1195	261	11	of	of	ADP
ijtc-1195	261	12	its	its	PRON
ijtc-1195	261	13	alignment	alignment	NOUN
ijtc-1195	261	14	with	with	ADP
ijtc-1195	261	15	its	its	PRON
ijtc-1195	261	16	vision	vision	NOUN
ijtc-1195	261	17	and	and	CCONJ
ijtc-1195	261	18	goal	goal	NOUN
ijtc-1195	261	19	.	.	PUNCT
ijtc-1195	262	1	the	the	DET
ijtc-1195	262	2	research	research	NOUN
ijtc-1195	262	3	findings	finding	NOUN
ijtc-1195	262	4	are	be	AUX
ijtc-1195	262	5	corroborated	corroborate	VERB
ijtc-1195	262	6	by	by	ADP
ijtc-1195	262	7	achmad	achmad	NOUN
ijtc-1195	262	8	,	,	PUNCT
ijtc-1195	262	9	ghozali	ghozali	ADJ
ijtc-1195	262	10	,	,	PUNCT
ijtc-1195	262	11	and	and	CCONJ
ijtc-1195	262	12	pamungkas	pamungka	NOUN
ijtc-1195	262	13	(	(	PUNCT
ijtc-1195	262	14	2022	2022	NUM
ijtc-1195	262	15	)	)	PUNCT
ijtc-1195	262	16	,	,	PUNCT
ijtc-1195	262	17	who	who	PRON
ijtc-1195	262	18	argue	argue	VERB
ijtc-1195	262	19	that	that	SCONJ
ijtc-1195	262	20	the	the	DET
ijtc-1195	262	21	ceo	ceo	NOUN
ijtc-1195	262	22	's	's	PART
ijtc-1195	262	23	photograph	photograph	NOUN
ijtc-1195	262	24	shown	show	VERB
ijtc-1195	262	25	by	by	ADP
ijtc-1195	262	26	the	the	DET
ijtc-1195	262	27	company	company	NOUN
ijtc-1195	262	28	fails	fail	VERB
ijtc-1195	262	29	to	to	PART
ijtc-1195	262	30	convey	convey	VERB
ijtc-1195	262	31	the	the	DET
ijtc-1195	262	32	ceo	ceo	NOUN
ijtc-1195	262	33	's	's	PART
ijtc-1195	262	34	arrogance	arrogance	NOUN
ijtc-1195	262	35	.	.	PUNCT
ijtc-1195	263	1	some	some	DET
ijtc-1195	263	2	organizations	organization	NOUN
ijtc-1195	263	3	choose	choose	VERB
ijtc-1195	263	4	not	not	PART
ijtc-1195	263	5	to	to	PART
ijtc-1195	263	6	showcase	showcase	VERB
ijtc-1195	263	7	the	the	DET
ijtc-1195	263	8	photograph	photograph	NOUN
ijtc-1195	263	9	of	of	ADP
ijtc-1195	263	10	their	their	PRON
ijtc-1195	263	11	ceo	ceo	NOUN
ijtc-1195	263	12	,	,	PUNCT
ijtc-1195	263	13	or	or	CCONJ
ijtc-1195	263	14	if	if	SCONJ
ijtc-1195	263	15	they	they	PRON
ijtc-1195	263	16	do	do	VERB
ijtc-1195	263	17	,	,	PUNCT
ijtc-1195	263	18	it	it	PRON
ijtc-1195	263	19	is	be	AUX
ijtc-1195	263	20	solely	solely	ADV
ijtc-1195	263	21	for	for	ADP
ijtc-1195	263	22	introduction	introduction	NOUN
ijtc-1195	263	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	263	24	detecting	detect	VERB
ijtc-1195	263	25	the	the	DET
ijtc-1195	263	26	influence	influence	NOUN
ijtc-1195	263	27	of	of	ADP
ijtc-1195	263	28	the	the	DET
ijtc-1195	263	29	hexagon	hexagon	PROPN
ijtc-1195	263	30	fraud	fraud	PROPN
ijtc-1195	263	31	theory	theory	NOUN
ijtc-1195	263	32	in	in	ADP
ijtc-1195	263	33	financial	financial	ADJ
ijtc-1195	263	34	report	report	NOUN
ijtc-1195	263	35	fraud	fraud	NOUN
ijtc-1195	263	36	ramadhanty	ramadhanty	NOUN
ijtc-1195	263	37	and	and	CCONJ
ijtc-1195	263	38	septiani	septiani	ADJ
ijtc-1195	263	39	550	550	NUM
ijtc-1195	263	40	|	|	ADV
ijtc-1195	263	41	ilomata	ilomata	PROPN
ijtc-1195	263	42	international	international	ADJ
ijtc-1195	263	43	journal	journal	NOUN
ijtc-1195	263	44	of	of	ADP
ijtc-1195	263	45	tax	tax	PROPN
ijtc-1195	263	46	&	&	CCONJ
ijtc-1195	263	47	accounting	account	VERB
ijtc-1195	263	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	263	49	purposes	purpose	NOUN
ijtc-1195	263	50	.	.	PUNCT
ijtc-1195	264	1	according	accord	VERB
ijtc-1195	264	2	to	to	ADP
ijtc-1195	264	3	a	a	DET
ijtc-1195	264	4	study	study	NOUN
ijtc-1195	264	5	conducted	conduct	VERB
ijtc-1195	264	6	by	by	ADP
ijtc-1195	264	7	riantika	riantika	NOUN
ijtc-1195	264	8	in	in	ADP
ijtc-1195	264	9	2021	2021	NUM
ijtc-1195	264	10	,	,	PUNCT
ijtc-1195	264	11	the	the	DET
ijtc-1195	264	12	presence	presence	NOUN
ijtc-1195	264	13	of	of	ADP
ijtc-1195	264	14	photographs	photograph	NOUN
ijtc-1195	264	15	of	of	ADP
ijtc-1195	264	16	the	the	DET
ijtc-1195	264	17	ceo	ceo	NOUN
ijtc-1195	264	18	in	in	ADP
ijtc-1195	264	19	financial	financial	ADJ
ijtc-1195	264	20	statements	statement	NOUN
ijtc-1195	264	21	indicates	indicate	VERB
ijtc-1195	264	22	the	the	DET
ijtc-1195	264	23	ceo	ceo	NOUN
ijtc-1195	264	24	's	's	PART
ijtc-1195	264	25	high	high	ADJ
ijtc-1195	264	26	standing	standing	NOUN
ijtc-1195	264	27	in	in	ADP
ijtc-1195	264	28	the	the	DET
ijtc-1195	264	29	company	company	NOUN
ijtc-1195	264	30	's	's	PART
ijtc-1195	264	31	management	management	NOUN
ijtc-1195	264	32	.	.	PUNCT
ijtc-1195	265	1	this	this	PRON
ijtc-1195	265	2	could	could	AUX
ijtc-1195	265	3	be	be	AUX
ijtc-1195	265	4	attributed	attribute	VERB
ijtc-1195	265	5	to	to	ADP
ijtc-1195	265	6	the	the	DET
ijtc-1195	265	7	ceo	ceo	NOUN
ijtc-1195	265	8	's	's	PART
ijtc-1195	265	9	cautiousness	cautiousness	NOUN
ijtc-1195	265	10	or	or	CCONJ
ijtc-1195	265	11	recognition	recognition	NOUN
ijtc-1195	265	12	of	of	ADP
ijtc-1195	265	13	their	their	PRON
ijtc-1195	265	14	responsibility	responsibility	NOUN
ijtc-1195	265	15	to	to	PART
ijtc-1195	265	16	fulfill	fulfill	VERB
ijtc-1195	265	17	their	their	PRON
ijtc-1195	265	18	duties	duty	NOUN
ijtc-1195	265	19	and	and	CCONJ
ijtc-1195	265	20	uphold	uphold	VERB
ijtc-1195	265	21	their	their	PRON
ijtc-1195	265	22	reputation	reputation	NOUN
ijtc-1195	265	23	,	,	PUNCT
ijtc-1195	265	24	thereby	thereby	ADV
ijtc-1195	265	25	reducing	reduce	VERB
ijtc-1195	265	26	the	the	DET
ijtc-1195	265	27	likelihood	likelihood	NOUN
ijtc-1195	265	28	of	of	ADP
ijtc-1195	265	29	engaging	engage	VERB
ijtc-1195	265	30	in	in	ADP
ijtc-1195	265	31	fraudulent	fraudulent	ADJ
ijtc-1195	265	32	activities	activity	NOUN
ijtc-1195	265	33	.	.	PUNCT
ijtc-1195	266	1	collusion	collusion	NOUN
ijtc-1195	266	2	on	on	ADP
ijtc-1195	266	3	potential	potential	ADJ
ijtc-1195	266	4	financial	financial	ADJ
ijtc-1195	266	5	reporting	reporting	NOUN
ijtc-1195	266	6	fraud	fraud	NOUN
ijtc-1195	266	7	the	the	DET
ijtc-1195	266	8	research	research	NOUN
ijtc-1195	266	9	confirmed	confirm	VERB
ijtc-1195	266	10	that	that	SCONJ
ijtc-1195	266	11	project	project	NOUN
ijtc-1195	266	12	co	co	NOUN
ijtc-1195	266	13	-	-	NOUN
ijtc-1195	266	14	operation	operation	NOUN
ijtc-1195	266	15	between	between	ADP
ijtc-1195	266	16	the	the	DET
ijtc-1195	266	17	company	company	NOUN
ijtc-1195	266	18	and	and	CCONJ
ijtc-1195	266	19	the	the	DET
ijtc-1195	266	20	government	government	NOUN
ijtc-1195	266	21	can	can	AUX
ijtc-1195	266	22	lead	lead	VERB
ijtc-1195	266	23	to	to	ADP
ijtc-1195	266	24	illegality	illegality	NOUN
ijtc-1195	266	25	.	.	PUNCT
ijtc-1195	267	1	in	in	ADP
ijtc-1195	267	2	order	order	NOUN
ijtc-1195	267	3	to	to	PART
ijtc-1195	267	4	prevent	prevent	VERB
ijtc-1195	267	5	the	the	DET
ijtc-1195	267	6	government	government	NOUN
ijtc-1195	267	7	's	's	PART
ijtc-1195	267	8	cooperation	cooperation	NOUN
ijtc-1195	267	9	from	from	ADP
ijtc-1195	267	10	influencing	influence	VERB
ijtc-1195	267	11	the	the	DET
ijtc-1195	267	12	detection	detection	NOUN
ijtc-1195	267	13	of	of	ADP
ijtc-1195	267	14	financial	financial	ADJ
ijtc-1195	267	15	statement	statement	NOUN
ijtc-1195	267	16	fraud	fraud	NOUN
ijtc-1195	267	17	.	.	PUNCT
ijtc-1195	268	1	the	the	DET
ijtc-1195	268	2	existence	existence	NOUN
ijtc-1195	268	3	of	of	ADP
ijtc-1195	268	4	stringent	stringent	ADJ
ijtc-1195	268	5	regulations	regulation	NOUN
ijtc-1195	268	6	and	and	CCONJ
ijtc-1195	268	7	legislation	legislation	NOUN
ijtc-1195	268	8	in	in	ADP
ijtc-1195	268	9	cooperation	cooperation	NOUN
ijtc-1195	268	10	projects	project	NOUN
ijtc-1195	268	11	with	with	ADP
ijtc-1195	268	12	the	the	DET
ijtc-1195	268	13	government	government	NOUN
ijtc-1195	268	14	serves	serve	VERB
ijtc-1195	268	15	to	to	PART
ijtc-1195	268	16	compel	compel	VERB
ijtc-1195	268	17	companies	company	NOUN
ijtc-1195	268	18	to	to	PART
ijtc-1195	268	19	comply	comply	VERB
ijtc-1195	268	20	with	with	ADP
ijtc-1195	268	21	the	the	DET
ijtc-1195	268	22	rules	rule	NOUN
ijtc-1195	268	23	and	and	CCONJ
ijtc-1195	268	24	reduce	reduce	VERB
ijtc-1195	268	25	fraud	fraud	NOUN
ijtc-1195	268	26	.	.	PUNCT
ijtc-1195	269	1	this	this	PRON
ijtc-1195	269	2	is	be	AUX
ijtc-1195	269	3	demonstrated	demonstrate	VERB
ijtc-1195	269	4	by	by	ADP
ijtc-1195	269	5	the	the	DET
ijtc-1195	269	6	regulations	regulation	NOUN
ijtc-1195	269	7	set	set	VERB
ijtc-1195	269	8	forth	forth	ADP
ijtc-1195	269	9	in	in	ADP
ijtc-1195	269	10	minister	minister	NOUN
ijtc-1195	269	11	of	of	ADP
ijtc-1195	269	12	finance	finance	NOUN
ijtc-1195	269	13	number	number	NOUN
ijtc-1195	269	14	741	741	NUM
ijtc-1195	269	15	of	of	ADP
ijtc-1195	269	16	1989	1989	NUM
ijtc-1195	269	17	,	,	PUNCT
ijtc-1195	269	18	which	which	PRON
ijtc-1195	269	19	require	require	VERB
ijtc-1195	269	20	state	state	NOUN
ijtc-1195	269	21	-	-	PUNCT
ijtc-1195	269	22	owned	own	VERB
ijtc-1195	269	23	enterprises	enterprise	NOUN
ijtc-1195	269	24	to	to	PART
ijtc-1195	269	25	prepare	prepare	VERB
ijtc-1195	269	26	financial	financial	ADJ
ijtc-1195	269	27	statements	statement	NOUN
ijtc-1195	269	28	for	for	ADP
ijtc-1195	269	29	public	public	ADJ
ijtc-1195	269	30	disclosure	disclosure	NOUN
ijtc-1195	269	31	.	.	PUNCT
ijtc-1195	270	1	furthermore	furthermore	ADV
ijtc-1195	270	2	,	,	PUNCT
ijtc-1195	270	3	there	there	PRON
ijtc-1195	270	4	is	be	VERB
ijtc-1195	270	5	effective	effective	ADJ
ijtc-1195	270	6	oversight	oversight	NOUN
ijtc-1195	270	7	from	from	ADP
ijtc-1195	270	8	the	the	DET
ijtc-1195	270	9	audit	audit	NOUN
ijtc-1195	270	10	committee	committee	NOUN
ijtc-1195	270	11	in	in	ADP
ijtc-1195	270	12	monitoring	monitor	VERB
ijtc-1195	270	13	the	the	DET
ijtc-1195	270	14	financial	financial	ADJ
ijtc-1195	270	15	statement	statement	NOUN
ijtc-1195	270	16	process	process	NOUN
ijtc-1195	270	17	,	,	PUNCT
ijtc-1195	270	18	which	which	PRON
ijtc-1195	270	19	is	be	AUX
ijtc-1195	270	20	conducted	conduct	VERB
ijtc-1195	270	21	through	through	ADP
ijtc-1195	270	22	a	a	DET
ijtc-1195	270	23	thorough	thorough	ADJ
ijtc-1195	270	24	and	and	CCONJ
ijtc-1195	270	25	unbiased	unbiased	ADJ
ijtc-1195	270	26	investigation	investigation	NOUN
ijtc-1195	270	27	by	by	ADP
ijtc-1195	270	28	the	the	DET
ijtc-1195	270	29	auditor	auditor	NOUN
ijtc-1195	270	30	.	.	PUNCT
ijtc-1195	271	1	when	when	SCONJ
ijtc-1195	271	2	it	it	PRON
ijtc-1195	271	3	comes	come	VERB
ijtc-1195	271	4	to	to	ADP
ijtc-1195	271	5	handling	handle	VERB
ijtc-1195	271	6	financial	financial	ADJ
ijtc-1195	271	7	data	datum	NOUN
ijtc-1195	271	8	,	,	PUNCT
ijtc-1195	271	9	the	the	DET
ijtc-1195	271	10	audit	audit	NOUN
ijtc-1195	271	11	committee	committee	NOUN
ijtc-1195	271	12	will	will	AUX
ijtc-1195	271	13	provide	provide	VERB
ijtc-1195	271	14	support	support	NOUN
ijtc-1195	271	15	in	in	ADP
ijtc-1195	271	16	thoroughly	thoroughly	ADV
ijtc-1195	271	17	reviewing	review	VERB
ijtc-1195	271	18	financial	financial	ADJ
ijtc-1195	271	19	statements	statement	NOUN
ijtc-1195	271	20	for	for	ADP
ijtc-1195	271	21	accurate	accurate	ADJ
ijtc-1195	271	22	accounting	accounting	NOUN
ijtc-1195	271	23	.	.	PUNCT
ijtc-1195	272	1	these	these	DET
ijtc-1195	272	2	findings	finding	NOUN
ijtc-1195	272	3	are	be	AUX
ijtc-1195	272	4	backed	back	VERB
ijtc-1195	272	5	by	by	ADP
ijtc-1195	272	6	research	research	NOUN
ijtc-1195	272	7	conducted	conduct	VERB
ijtc-1195	272	8	by	by	ADP
ijtc-1195	272	9	(	(	PUNCT
ijtc-1195	272	10	wicaksono	wicaksono	NOUN
ijtc-1195	272	11	and	and	CCONJ
ijtc-1195	272	12	suryandari	suryandari	ADJ
ijtc-1195	272	13	in	in	ADP
ijtc-1195	272	14	2021b	2021b	NUM
ijtc-1195	272	15	)	)	PUNCT
ijtc-1195	272	16	.	.	PUNCT
ijtc-1195	273	1	on	on	ADP
ijtc-1195	273	2	the	the	DET
ijtc-1195	273	3	other	other	ADJ
ijtc-1195	273	4	hand	hand	NOUN
ijtc-1195	273	5	,	,	PUNCT
ijtc-1195	273	6	the	the	DET
ijtc-1195	273	7	current	current	ADJ
ijtc-1195	273	8	study	study	NOUN
ijtc-1195	273	9	's	's	PART
ijtc-1195	273	10	findings	finding	NOUN
ijtc-1195	273	11	do	do	AUX
ijtc-1195	273	12	not	not	PART
ijtc-1195	273	13	align	align	VERB
ijtc-1195	273	14	with	with	ADP
ijtc-1195	273	15	the	the	DET
ijtc-1195	273	16	research	research	NOUN
ijtc-1195	273	17	conducted	conduct	VERB
ijtc-1195	273	18	by	by	ADP
ijtc-1195	273	19	alfarago	alfarago	NOUN
ijtc-1195	273	20	and	and	CCONJ
ijtc-1195	273	21	mabrur	mabrur	NOUN
ijtc-1195	273	22	(	(	PUNCT
ijtc-1195	273	23	2022	2022	NUM
ijtc-1195	273	24	)	)	PUNCT
ijtc-1195	273	25	,	,	PUNCT
ijtc-1195	273	26	which	which	PRON
ijtc-1195	273	27	suggested	suggest	VERB
ijtc-1195	273	28	that	that	SCONJ
ijtc-1195	273	29	government	government	NOUN
ijtc-1195	273	30	cooperation	cooperation	NOUN
ijtc-1195	273	31	played	play	VERB
ijtc-1195	273	32	a	a	DET
ijtc-1195	273	33	role	role	NOUN
ijtc-1195	273	34	in	in	ADP
ijtc-1195	273	35	influencing	influence	VERB
ijtc-1195	273	36	fraudulent	fraudulent	ADJ
ijtc-1195	273	37	financial	financial	ADJ
ijtc-1195	273	38	statements	statement	NOUN
ijtc-1195	273	39	.	.	PUNCT
ijtc-1195	274	1	conclusion	conclusion	NOUN
ijtc-1195	274	2	previous	previous	ADJ
ijtc-1195	274	3	instances	instance	NOUN
ijtc-1195	274	4	of	of	ADP
ijtc-1195	274	5	financial	financial	ADJ
ijtc-1195	274	6	reporting	reporting	NOUN
ijtc-1195	274	7	fraud	fraud	NOUN
ijtc-1195	274	8	have	have	AUX
ijtc-1195	274	9	prompted	prompt	VERB
ijtc-1195	274	10	researchers	researcher	NOUN
ijtc-1195	274	11	to	to	PART
ijtc-1195	274	12	explore	explore	VERB
ijtc-1195	274	13	the	the	DET
ijtc-1195	274	14	factors	factor	NOUN
ijtc-1195	274	15	that	that	PRON
ijtc-1195	274	16	contribute	contribute	VERB
ijtc-1195	274	17	to	to	ADP
ijtc-1195	274	18	fraudulent	fraudulent	ADJ
ijtc-1195	274	19	activity	activity	NOUN
ijtc-1195	274	20	.	.	PUNCT
ijtc-1195	275	1	however	however	ADV
ijtc-1195	275	2	,	,	PUNCT
ijtc-1195	275	3	previous	previous	ADJ
ijtc-1195	275	4	studies	study	NOUN
ijtc-1195	275	5	have	have	AUX
ijtc-1195	275	6	yielded	yield	VERB
ijtc-1195	275	7	conflicting	conflicting	ADJ
ijtc-1195	275	8	results	result	NOUN
ijtc-1195	275	9	.	.	PUNCT
ijtc-1195	276	1	this	this	DET
ijtc-1195	276	2	research	research	NOUN
ijtc-1195	276	3	aims	aim	VERB
ijtc-1195	276	4	to	to	PART
ijtc-1195	276	5	analyze	analyze	VERB
ijtc-1195	276	6	the	the	DET
ijtc-1195	276	7	various	various	ADJ
ijtc-1195	276	8	factors	factor	NOUN
ijtc-1195	276	9	that	that	PRON
ijtc-1195	276	10	can	can	AUX
ijtc-1195	276	11	impact	impact	VERB
ijtc-1195	276	12	fraudulent	fraudulent	ADJ
ijtc-1195	276	13	financial	financial	ADJ
ijtc-1195	276	14	reporting	reporting	NOUN
ijtc-1195	276	15	.	.	PUNCT
ijtc-1195	277	1	it	it	PRON
ijtc-1195	277	2	focuses	focus	VERB
ijtc-1195	277	3	on	on	ADP
ijtc-1195	277	4	seven	seven	NUM
ijtc-1195	277	5	variables	variable	NOUN
ijtc-1195	277	6	that	that	PRON
ijtc-1195	277	7	describe	describe	VERB
ijtc-1195	277	8	each	each	DET
ijtc-1195	277	9	component	component	NOUN
ijtc-1195	277	10	of	of	ADP
ijtc-1195	277	11	the	the	DET
ijtc-1195	277	12	fraud	fraud	NOUN
ijtc-1195	277	13	hexagon	hexagon	PROPN
ijtc-1195	277	14	.	.	PUNCT
ijtc-1195	278	1	one	one	NUM
ijtc-1195	278	2	of	of	ADP
ijtc-1195	278	3	these	these	DET
ijtc-1195	278	4	variables	variable	NOUN
ijtc-1195	278	5	is	be	AUX
ijtc-1195	278	6	stimulus	stimulus	NOUN
ijtc-1195	278	7	,	,	PUNCT
ijtc-1195	278	8	which	which	PRON
ijtc-1195	278	9	is	be	AUX
ijtc-1195	278	10	measured	measure	VERB
ijtc-1195	278	11	through	through	ADP
ijtc-1195	278	12	financial	financial	ADJ
ijtc-1195	278	13	targets	target	NOUN
ijtc-1195	278	14	and	and	CCONJ
ijtc-1195	278	15	external	external	ADJ
ijtc-1195	278	16	pressure	pressure	NOUN
ijtc-1195	278	17	.	.	PUNCT
ijtc-1195	279	1	opportunity	opportunity	NOUN
ijtc-1195	279	2	,	,	PUNCT
ijtc-1195	279	3	which	which	PRON
ijtc-1195	279	4	is	be	AUX
ijtc-1195	279	5	represented	represent	VERB
ijtc-1195	279	6	by	by	ADP
ijtc-1195	279	7	effective	effective	ADJ
ijtc-1195	279	8	supervision	supervision	NOUN
ijtc-1195	279	9	,	,	PUNCT
ijtc-1195	279	10	measurement	measurement	NOUN
ijtc-1195	279	11	of	of	ADP
ijtc-1195	279	12	rationalization	rationalization	NOUN
ijtc-1195	279	13	is	be	AUX
ijtc-1195	279	14	indicated	indicate	VERB
ijtc-1195	279	15	by	by	ADP
ijtc-1195	279	16	the	the	DET
ijtc-1195	279	17	total	total	ADJ
ijtc-1195	279	18	accruals	accrual	NOUN
ijtc-1195	279	19	ratio	ratio	NOUN
ijtc-1195	279	20	,	,	PUNCT
ijtc-1195	279	21	while	while	SCONJ
ijtc-1195	279	22	capability	capability	NOUN
ijtc-1195	279	23	is	be	AUX
ijtc-1195	279	24	reflected	reflect	VERB
ijtc-1195	279	25	in	in	ADP
ijtc-1195	279	26	the	the	DET
ijtc-1195	279	27	tenure	tenure	NOUN
ijtc-1195	279	28	of	of	ADP
ijtc-1195	279	29	directors	director	NOUN
ijtc-1195	279	30	.	.	PUNCT
ijtc-1195	280	1	arrogance	arrogance	NOUN
ijtc-1195	280	2	can	can	AUX
ijtc-1195	280	3	be	be	AUX
ijtc-1195	280	4	observed	observe	VERB
ijtc-1195	280	5	through	through	ADP
ijtc-1195	280	6	the	the	DET
ijtc-1195	280	7	frequency	frequency	NOUN
ijtc-1195	280	8	of	of	ADP
ijtc-1195	280	9	media	medium	NOUN
ijtc-1195	280	10	appearances	appearance	NOUN
ijtc-1195	280	11	by	by	ADP
ijtc-1195	280	12	the	the	DET
ijtc-1195	280	13	ceo	ceo	NOUN
ijtc-1195	280	14	,	,	PUNCT
ijtc-1195	280	15	while	while	SCONJ
ijtc-1195	280	16	ego	ego	NOUN
ijtc-1195	280	17	is	be	AUX
ijtc-1195	280	18	demonstrated	demonstrate	VERB
ijtc-1195	280	19	by	by	ADP
ijtc-1195	280	20	the	the	DET
ijtc-1195	280	21	frequency	frequency	NOUN
ijtc-1195	280	22	of	of	ADP
ijtc-1195	280	23	the	the	DET
ijtc-1195	280	24	ceo	ceo	NOUN
ijtc-1195	280	25	being	be	AUX
ijtc-1195	280	26	pictured	picture	VERB
ijtc-1195	280	27	with	with	ADP
ijtc-1195	280	28	others	other	NOUN
ijtc-1195	280	29	.	.	PUNCT
ijtc-1195	281	1	similar	similar	ADJ
ijtc-1195	281	2	to	to	ADP
ijtc-1195	281	3	a	a	DET
ijtc-1195	281	4	certified	certify	VERB
ijtc-1195	281	5	financial	financial	ADJ
ijtc-1195	281	6	planner	planner	NOUN
ijtc-1195	281	7	(	(	PUNCT
ijtc-1195	281	8	cfp	cfp	PROPN
ijtc-1195	281	9	)	)	PUNCT
ijtc-1195	281	10	,	,	PUNCT
ijtc-1195	281	11	there	there	PRON
ijtc-1195	281	12	may	may	AUX
ijtc-1195	281	13	be	be	AUX
ijtc-1195	281	14	instances	instance	NOUN
ijtc-1195	281	15	of	of	ADP
ijtc-1195	281	16	collusion	collusion	NOUN
ijtc-1195	281	17	with	with	ADP
ijtc-1195	281	18	government	government	NOUN
ijtc-1195	281	19	cooperation	cooperation	NOUN
ijtc-1195	281	20	to	to	PART
ijtc-1195	281	21	combat	combat	VERB
ijtc-1195	281	22	fraudulent	fraudulent	ADJ
ijtc-1195	281	23	financial	financial	ADJ
ijtc-1195	281	24	reporting	reporting	NOUN
ijtc-1195	281	25	in	in	ADP
ijtc-1195	281	26	the	the	DET
ijtc-1195	281	27	financial	financial	ADJ
ijtc-1195	281	28	sector	sector	NOUN
ijtc-1195	281	29	companies	company	NOUN
ijtc-1195	281	30	listed	list	VERB
ijtc-1195	281	31	on	on	ADP
ijtc-1195	281	32	the	the	DET
ijtc-1195	281	33	idx	idx	NOUN
ijtc-1195	281	34	from	from	ADP
ijtc-1195	281	35	2022	2022	NUM
ijtc-1195	281	36	to	to	ADP
ijtc-1195	281	37	2023	2023	NUM
ijtc-1195	281	38	.	.	PUNCT
ijtc-1195	282	1	the	the	DET
ijtc-1195	282	2	analysis	analysis	NOUN
ijtc-1195	282	3	of	of	ADP
ijtc-1195	282	4	the	the	DET
ijtc-1195	282	5	research	research	NOUN
ijtc-1195	282	6	data	datum	NOUN
ijtc-1195	282	7	indicates	indicate	VERB
ijtc-1195	282	8	that	that	SCONJ
ijtc-1195	282	9	the	the	DET
ijtc-1195	282	10	financial	financial	ADJ
ijtc-1195	282	11	targets	target	NOUN
ijtc-1195	282	12	and	and	CCONJ
ijtc-1195	282	13	external	external	ADJ
ijtc-1195	282	14	pressures	pressure	NOUN
ijtc-1195	282	15	identified	identify	VERB
ijtc-1195	282	16	in	in	ADP
ijtc-1195	282	17	research	research	NOUN
ijtc-1195	282	18	do	do	AUX
ijtc-1195	282	19	not	not	PART
ijtc-1195	282	20	appear	appear	VERB
ijtc-1195	282	21	to	to	PART
ijtc-1195	282	22	affect	affect	VERB
ijtc-1195	282	23	the	the	DET
ijtc-1195	282	24	occurrence	occurrence	NOUN
ijtc-1195	282	25	of	of	ADP
ijtc-1195	282	26	fraudulent	fraudulent	ADJ
ijtc-1195	282	27	financial	financial	ADJ
ijtc-1195	282	28	reporting	reporting	NOUN
ijtc-1195	282	29	.	.	PUNCT
ijtc-1195	283	1	financial	financial	ADJ
ijtc-1195	283	2	reporting	reporting	NOUN
ijtc-1195	283	3	fraud	fraud	NOUN
ijtc-1195	283	4	does	do	AUX
ijtc-1195	283	5	not	not	PART
ijtc-1195	283	6	appear	appear	VERB
ijtc-1195	283	7	to	to	PART
ijtc-1195	283	8	be	be	AUX
ijtc-1195	283	9	influenced	influence	VERB
ijtc-1195	283	10	by	by	ADP
ijtc-1195	283	11	ininfluenceive	ininfluenceive	ADJ
ijtc-1195	283	12	monitoring	monitoring	NOUN
ijtc-1195	283	13	,	,	PUNCT
ijtc-1195	283	14	the	the	DET
ijtc-1195	283	15	tenure	tenure	NOUN
ijtc-1195	283	16	of	of	ADP
ijtc-1195	283	17	the	the	DET
ijtc-1195	283	18	ceo	ceo	NOUN
ijtc-1195	283	19	,	,	PUNCT
ijtc-1195	283	20	arrogance	arrogance	NOUN
ijtc-1195	283	21	,	,	PUNCT
ijtc-1195	283	22	or	or	CCONJ
ijtc-1195	283	23	collusion	collusion	NOUN
ijtc-1195	283	24	.	.	PUNCT
ijtc-1195	284	1	nevertheless	nevertheless	ADV
ijtc-1195	284	2	,	,	PUNCT
ijtc-1195	284	3	the	the	DET
ijtc-1195	284	4	total	total	ADJ
ijtc-1195	284	5	accrual	accrual	ADJ
ijtc-1195	284	6	ratio	ratio	NOUN
ijtc-1195	284	7	exerts	exert	VERB
ijtc-1195	284	8	an	an	DET
ijtc-1195	284	9	influence	influence	NOUN
ijtc-1195	284	10	on	on	ADP
ijtc-1195	284	11	financial	financial	ADJ
ijtc-1195	284	12	statement	statement	NOUN
ijtc-1195	284	13	fraud	fraud	NOUN
ijtc-1195	284	14	.	.	PUNCT
ijtc-1195	285	1	this	this	PRON
ijtc-1195	285	2	is	be	AUX
ijtc-1195	285	3	because	because	SCONJ
ijtc-1195	285	4	the	the	DET
ijtc-1195	285	5	potential	potential	NOUN
ijtc-1195	285	6	for	for	ADP
ijtc-1195	285	7	financial	financial	ADJ
ijtc-1195	285	8	statement	statement	NOUN
ijtc-1195	285	9	fraud	fraud	NOUN
ijtc-1195	285	10	increases	increase	VERB
ijtc-1195	285	11	with	with	ADP
ijtc-1195	285	12	the	the	DET
ijtc-1195	285	13	value	value	NOUN
ijtc-1195	285	14	of	of	ADP
ijtc-1195	285	15	the	the	DET
ijtc-1195	285	16	profit	profit	NOUN
ijtc-1195	285	17	yet	yet	ADV
ijtc-1195	285	18	to	to	PART
ijtc-1195	285	19	be	be	AUX
ijtc-1195	285	20	paid	pay	VERB
ijtc-1195	285	21	.	.	PUNCT
ijtc-1195	286	1	therefore	therefore	ADV
ijtc-1195	286	2	,	,	PUNCT
ijtc-1195	286	3	companies	company	NOUN
ijtc-1195	286	4	must	must	AUX
ijtc-1195	286	5	be	be	AUX
ijtc-1195	286	6	more	more	ADV
ijtc-1195	286	7	careful	careful	ADJ
ijtc-1195	286	8	in	in	ADP
ijtc-1195	286	9	managing	manage	VERB
ijtc-1195	286	10	their	their	PRON
ijtc-1195	286	11	finances	finance	NOUN
ijtc-1195	286	12	and	and	CCONJ
ijtc-1195	286	13	financial	financial	ADJ
ijtc-1195	286	14	statements	statement	NOUN
ijtc-1195	286	15	to	to	PART
ijtc-1195	286	16	avoid	avoid	VERB
ijtc-1195	286	17	fraudulent	fraudulent	ADJ
ijtc-1195	286	18	acts	act	NOUN
ijtc-1195	286	19	.	.	PUNCT
ijtc-1195	287	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	287	2	detecting	detect	VERB
ijtc-1195	287	3	the	the	DET
ijtc-1195	287	4	influence	influence	NOUN
ijtc-1195	287	5	of	of	ADP
ijtc-1195	287	6	the	the	DET
ijtc-1195	287	7	hexagon	hexagon	PROPN
ijtc-1195	287	8	fraud	fraud	PROPN
ijtc-1195	287	9	theory	theory	NOUN
ijtc-1195	287	10	in	in	ADP
ijtc-1195	287	11	financial	financial	ADJ
ijtc-1195	287	12	report	report	NOUN
ijtc-1195	287	13	fraud	fraud	NOUN
ijtc-1195	287	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	287	15	and	and	CCONJ
ijtc-1195	287	16	septiani	septiani	ADJ
ijtc-1195	287	17	551	551	NUM
ijtc-1195	287	18	|	|	ADV
ijtc-1195	287	19	ilomata	ilomata	PROPN
ijtc-1195	287	20	international	international	ADJ
ijtc-1195	287	21	journal	journal	NOUN
ijtc-1195	287	22	of	of	ADP
ijtc-1195	287	23	tax	tax	PROPN
ijtc-1195	287	24	&	&	CCONJ
ijtc-1195	287	25	accounting	account	VERB
ijtc-1195	287	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	287	27	limitations	limitation	NOUN
ijtc-1195	287	28	experienced	experience	VERB
ijtc-1195	287	29	in	in	ADP
ijtc-1195	287	30	research	research	NOUN
ijtc-1195	287	31	conducted	conduct	VERB
ijtc-1195	287	32	on	on	ADP
ijtc-1195	287	33	financial	financial	ADJ
ijtc-1195	287	34	sector	sector	NOUN
ijtc-1195	287	35	companies	company	NOUN
ijtc-1195	287	36	,	,	PUNCT
ijtc-1195	287	37	which	which	PRON
ijtc-1195	287	38	are	be	AUX
ijtc-1195	287	39	in	in	ADP
ijtc-1195	287	40	the	the	DET
ijtc-1195	287	41	regulations	regulation	NOUN
ijtc-1195	287	42	of	of	ADP
ijtc-1195	287	43	the	the	DET
ijtc-1195	287	44	financial	financial	ADJ
ijtc-1195	287	45	services	service	NOUN
ijtc-1195	287	46	authority	authority	NOUN
ijtc-1195	287	47	(	(	PUNCT
ijtc-1195	287	48	pjok	pjok	NOUN
ijtc-1195	287	49	)	)	PUNCT
ijtc-1195	287	50	no.39	no.39	NOUN
ijtc-1195	287	51	/	/	SYM
ijtc-1195	287	52	pjok.03/2019	pjok.03/2019	NOUN
ijtc-1195	287	53	which	which	PRON
ijtc-1195	287	54	regulates	regulate	VERB
ijtc-1195	287	55	the	the	DET
ijtc-1195	287	56	implementation	implementation	NOUN
ijtc-1195	287	57	of	of	ADP
ijtc-1195	287	58	anti	anti	ADJ
ijtc-1195	287	59	-	-	ADJ
ijtc-1195	287	60	fraud	fraud	ADJ
ijtc-1195	287	61	strategies	strategy	NOUN
ijtc-1195	287	62	for	for	ADP
ijtc-1195	287	63	commercial	commercial	ADJ
ijtc-1195	287	64	banks	bank	NOUN
ijtc-1195	287	65	,	,	PUNCT
ijtc-1195	287	66	the	the	DET
ijtc-1195	287	67	insurance	insurance	NOUN
ijtc-1195	287	68	sector	sector	NOUN
ijtc-1195	287	69	,	,	PUNCT
ijtc-1195	287	70	and	and	CCONJ
ijtc-1195	287	71	the	the	DET
ijtc-1195	287	72	financing	finance	VERB
ijtc-1195	287	73	company	company	NOUN
ijtc-1195	287	74	sector	sector	NOUN
ijtc-1195	287	75	.	.	PUNCT
ijtc-1195	288	1	thus	thus	ADV
ijtc-1195	288	2	,	,	PUNCT
ijtc-1195	288	3	most	most	ADJ
ijtc-1195	288	4	companies	company	NOUN
ijtc-1195	288	5	in	in	ADP
ijtc-1195	288	6	the	the	DET
ijtc-1195	288	7	financial	financial	ADJ
ijtc-1195	288	8	sector	sector	NOUN
ijtc-1195	288	9	,	,	PUNCT
ijtc-1195	288	10	consisting	consist	VERB
ijtc-1195	288	11	of	of	ADP
ijtc-1195	288	12	commercial	commercial	ADJ
ijtc-1195	288	13	banks	bank	NOUN
ijtc-1195	288	14	,	,	PUNCT
ijtc-1195	288	15	the	the	DET
ijtc-1195	288	16	insurance	insurance	NOUN
ijtc-1195	288	17	sector	sector	NOUN
ijtc-1195	288	18	,	,	PUNCT
ijtc-1195	288	19	and	and	CCONJ
ijtc-1195	288	20	the	the	DET
ijtc-1195	288	21	financing	financing	NOUN
ijtc-1195	288	22	sector	sector	NOUN
ijtc-1195	288	23	,	,	PUNCT
ijtc-1195	288	24	implement	implement	VERB
ijtc-1195	288	25	the	the	DET
ijtc-1195	288	26	anti	anti	ADJ
ijtc-1195	288	27	-	-	ADJ
ijtc-1195	288	28	fraud	fraud	ADJ
ijtc-1195	288	29	strategy	strategy	NOUN
ijtc-1195	288	30	for	for	ADP
ijtc-1195	288	31	researchers	researcher	NOUN
ijtc-1195	288	32	looking	look	VERB
ijtc-1195	288	33	to	to	PART
ijtc-1195	288	34	explore	explore	VERB
ijtc-1195	288	35	the	the	DET
ijtc-1195	288	36	same	same	ADJ
ijtc-1195	288	37	topic	topic	NOUN
ijtc-1195	288	38	,	,	PUNCT
ijtc-1195	288	39	it	it	PRON
ijtc-1195	288	40	may	may	AUX
ijtc-1195	288	41	be	be	AUX
ijtc-1195	288	42	beneficial	beneficial	ADJ
ijtc-1195	288	43	to	to	PART
ijtc-1195	288	44	consider	consider	VERB
ijtc-1195	288	45	conducting	conduct	VERB
ijtc-1195	288	46	research	research	NOUN
ijtc-1195	288	47	in	in	ADP
ijtc-1195	288	48	sectors	sector	NOUN
ijtc-1195	288	49	within	within	ADP
ijtc-1195	288	50	other	other	ADJ
ijtc-1195	288	51	industries	industry	NOUN
ijtc-1195	288	52	.	.	PUNCT
ijtc-1195	289	1	it	it	PRON
ijtc-1195	289	2	can	can	AUX
ijtc-1195	289	3	also	also	ADV
ijtc-1195	289	4	utilize	utilize	VERB
ijtc-1195	289	5	various	various	ADJ
ijtc-1195	289	6	proxies	proxy	NOUN
ijtc-1195	289	7	for	for	ADP
ijtc-1195	289	8	independent	independent	ADJ
ijtc-1195	289	9	variables	variable	NOUN
ijtc-1195	289	10	or	or	CCONJ
ijtc-1195	289	11	expand	expand	VERB
ijtc-1195	289	12	the	the	DET
ijtc-1195	289	13	number	number	NOUN
ijtc-1195	289	14	of	of	ADP
ijtc-1195	289	15	independent	independent	ADJ
ijtc-1195	289	16	variables	variable	NOUN
ijtc-1195	289	17	that	that	PRON
ijtc-1195	289	18	are	be	AUX
ijtc-1195	289	19	more	more	ADV
ijtc-1195	289	20	relevant	relevant	ADJ
ijtc-1195	289	21	to	to	ADP
ijtc-1195	289	22	the	the	DET
ijtc-1195	289	23	industry	industry	NOUN
ijtc-1195	289	24	.	.	PUNCT
ijtc-1195	290	1	additionally	additionally	ADV
ijtc-1195	290	2	,	,	PUNCT
ijtc-1195	290	3	it	it	PRON
ijtc-1195	290	4	can	can	AUX
ijtc-1195	290	5	incorporate	incorporate	VERB
ijtc-1195	290	6	alternative	alternative	ADJ
ijtc-1195	290	7	measurements	measurement	NOUN
ijtc-1195	290	8	for	for	ADP
ijtc-1195	290	9	its	its	PRON
ijtc-1195	290	10	financial	financial	ADJ
ijtc-1195	290	11	statement	statement	NOUN
ijtc-1195	290	12	fraud	fraud	NOUN
ijtc-1195	290	13	variables	variable	NOUN
ijtc-1195	290	14	.	.	PUNCT
ijtc-1195	291	1	reference	reference	NOUN
ijtc-1195	291	2	achmad	achmad	NOUN
ijtc-1195	291	3	,	,	PUNCT
ijtc-1195	291	4	t.	t.	PROPN
ijtc-1195	291	5	,	,	PUNCT
ijtc-1195	291	6	ghozali	ghozali	PROPN
ijtc-1195	291	7	,	,	PUNCT
ijtc-1195	291	8	i.	i.	PROPN
ijtc-1195	291	9	,	,	PUNCT
ijtc-1195	291	10	&	&	CCONJ
ijtc-1195	291	11	pamungkas	pamungkas	PROPN
ijtc-1195	291	12	,	,	PUNCT
ijtc-1195	291	13	i.	i.	PROPN
ijtc-1195	291	14	d.	d.	PROPN
ijtc-1195	291	15	(	(	PUNCT
ijtc-1195	291	16	2022	2022	NUM
ijtc-1195	291	17	)	)	PUNCT
ijtc-1195	291	18	.	.	PUNCT
ijtc-1195	292	1	hexagon	hexagon	PROPN
ijtc-1195	292	2	fraud	fraud	PROPN
ijtc-1195	292	3	:	:	PUNCT
ijtc-1195	292	4	detection	detection	NOUN
ijtc-1195	292	5	of	of	ADP
ijtc-1195	292	6	fraudulent	fraudulent	ADJ
ijtc-1195	292	7	financial	financial	ADJ
ijtc-1195	292	8	reporting	reporting	NOUN
ijtc-1195	292	9	in	in	ADP
ijtc-1195	292	10	state	state	NOUN
ijtc-1195	292	11	-	-	PUNCT
ijtc-1195	292	12	owned	own	VERB
ijtc-1195	292	13	enterprises	enterprise	NOUN
ijtc-1195	292	14	indonesia	indonesia	PROPN
ijtc-1195	292	15	.	.	PUNCT
ijtc-1195	293	1	economies	economy	NOUN
ijtc-1195	293	2	,	,	PUNCT
ijtc-1195	293	3	10(1	10(1	NUM
ijtc-1195	293	4	)	)	PUNCT
ijtc-1195	293	5	.	.	PUNCT
ijtc-1195	294	1	https://doi.org/10.3390/economies10010013	https://doi.org/10.3390/economies10010013	PROPN
ijtc-1195	294	2	achmad	achmad	PROPN
ijtc-1195	294	3	,	,	PUNCT
ijtc-1195	294	4	t.	t.	PROPN
ijtc-1195	294	5	,	,	PUNCT
ijtc-1195	294	6	ghozali	ghozali	PROPN
ijtc-1195	294	7	,	,	PUNCT
ijtc-1195	294	8	i.	i.	PROPN
ijtc-1195	294	9	,	,	PUNCT
ijtc-1195	294	10	rahardian	rahardian	NOUN
ijtc-1195	294	11	,	,	PUNCT
ijtc-1195	294	12	m.	m.	NOUN
ijtc-1195	294	13	,	,	PUNCT
ijtc-1195	294	14	helmina	helmina	PROPN
ijtc-1195	294	15	,	,	PUNCT
ijtc-1195	294	16	a.	a.	NOUN
ijtc-1195	294	17	,	,	PUNCT
ijtc-1195	294	18	hapsari	hapsari	PROPN
ijtc-1195	294	19	,	,	PUNCT
ijtc-1195	294	20	d.	d.	PROPN
ijtc-1195	294	21	i.	i.	PROPN
ijtc-1195	294	22	,	,	PUNCT
ijtc-1195	294	23	&	&	CCONJ
ijtc-1195	294	24	pamungkas	pamungkas	PROPN
ijtc-1195	294	25	,	,	PUNCT
ijtc-1195	294	26	i.	i.	PROPN
ijtc-1195	294	27	d.	d.	PROPN
ijtc-1195	294	28	(	(	PUNCT
ijtc-1195	294	29	2022	2022	NUM
ijtc-1195	294	30	)	)	PUNCT
ijtc-1195	294	31	.	.	PUNCT
ijtc-1195	295	1	detecting	detect	VERB
ijtc-1195	295	2	fraudulent	fraudulent	ADJ
ijtc-1195	295	3	financial	financial	ADJ
ijtc-1195	295	4	reporting	reporting	NOUN
ijtc-1195	295	5	using	use	VERB
ijtc-1195	295	6	the	the	DET
ijtc-1195	295	7	fraud	fraud	NOUN
ijtc-1195	295	8	hexagon	hexagon	PROPN
ijtc-1195	295	9	model	model	PROPN
ijtc-1195	295	10	:	:	PUNCT
ijtc-1195	295	11	evidence	evidence	NOUN
ijtc-1195	295	12	from	from	ADP
ijtc-1195	295	13	the	the	DET
ijtc-1195	295	14	banking	banking	NOUN
ijtc-1195	295	15	sector	sector	NOUN
ijtc-1195	295	16	in	in	ADP
ijtc-1195	295	17	indonesia	indonesia	PROPN
ijtc-1195	295	18	.	.	PUNCT
ijtc-1195	296	1	https://doi.org/10.3390/economies	https://doi.org/10.3390/economies	PROPN
ijtc-1195	296	2	agustin	agustin	PROPN
ijtc-1195	296	3	,	,	PUNCT
ijtc-1195	296	4	m.	m.	PROPN
ijtc-1195	296	5	d.	d.	PROPN
ijtc-1195	296	6	,	,	PUNCT
ijtc-1195	296	7	yufantria	yufantria	PROPN
ijtc-1195	296	8	,	,	PUNCT
ijtc-1195	296	9	f.	f.	PROPN
ijtc-1195	296	10	,	,	PUNCT
ijtc-1195	296	11	&	&	CCONJ
ijtc-1195	296	12	ameraldo	ameraldo	PROPN
ijtc-1195	296	13	,	,	PUNCT
ijtc-1195	296	14	f.	f.	PROPN
ijtc-1195	296	15	(	(	PUNCT
ijtc-1195	296	16	2022	2022	NUM
ijtc-1195	296	17	)	)	PUNCT
ijtc-1195	296	18	.	.	PUNCT
ijtc-1195	297	1	pengaruh	pengaruh	NOUN
ijtc-1195	297	2	fraud	fraud	NOUN
ijtc-1195	297	3	hexagon	hexagon	PROPN
ijtc-1195	297	4	theory	theory	PROPN
ijtc-1195	297	5	dalam	dalam	PROPN
ijtc-1195	297	6	mendeteksi	mendeteksi	PROPN
ijtc-1195	297	7	kecurangan	kecurangan	PROPN
ijtc-1195	297	8	laporan	laporan	ADJ
ijtc-1195	297	9	keuangan	keuangan	NOUN
ijtc-1195	297	10	(	(	PUNCT
ijtc-1195	297	11	studi	studi	PROPN
ijtc-1195	297	12	kasus	kasus	PROPN
ijtc-1195	297	13	pada	pada	PROPN
ijtc-1195	297	14	perusahaan	perusahaan	PROPN
ijtc-1195	297	15	asuransi	asuransi	PROPN
ijtc-1195	297	16	yang	yang	PROPN
ijtc-1195	297	17	terdaftar	terdaftar	PROPN
ijtc-1195	297	18	di	di	PROPN
ijtc-1195	297	19	bursa	bursa	PROPN
ijtc-1195	297	20	efek	efek	NOUN
ijtc-1195	297	21	indonesia	indonesia	PROPN
ijtc-1195	297	22	periode	periode	PROPN
ijtc-1195	297	23	2017	2017	NUM
ijtc-1195	297	24	-	-	SYM
ijtc-1195	297	25	2020	2020	NUM
ijtc-1195	297	26	)	)	PUNCT
ijtc-1195	297	27	.	.	PUNCT
ijtc-1195	298	1	journals	journal	NOUN
ijtc-1195	298	2	of	of	ADP
ijtc-1195	298	3	economics	economic	NOUN
ijtc-1195	298	4	and	and	CCONJ
ijtc-1195	298	5	business	business	NOUN
ijtc-1195	298	6	,	,	PUNCT
ijtc-1195	298	7	2(2	2(2	NUM
ijtc-1195	298	8	)	)	PUNCT
ijtc-1195	298	9	.	.	PUNCT
ijtc-1195	299	1	https://doi.org/10.33365/jeb.v2i2.137	https://doi.org/10.33365/jeb.v2i2.137	PROPN
ijtc-1195	299	2	alfarago	alfarago	PROPN
ijtc-1195	299	3	,	,	PUNCT
ijtc-1195	299	4	d.	d.	PROPN
ijtc-1195	299	5	,	,	PUNCT
ijtc-1195	299	6	&	&	CCONJ
ijtc-1195	299	7	mabrur	mabrur	PROPN
ijtc-1195	299	8	,	,	PUNCT
ijtc-1195	299	9	a.	a.	NOUN
ijtc-1195	299	10	(	(	PUNCT
ijtc-1195	299	11	2022	2022	NUM
ijtc-1195	299	12	)	)	PUNCT
ijtc-1195	299	13	.	.	PUNCT
ijtc-1195	300	1	do	do	AUX
ijtc-1195	300	2	fraud	fraud	VERB
ijtc-1195	300	3	hexagon	hexagon	PROPN
ijtc-1195	300	4	components	component	NOUN
ijtc-1195	300	5	promote	promote	VERB
ijtc-1195	300	6	fraud	fraud	NOUN
ijtc-1195	300	7	in	in	ADP
ijtc-1195	300	8	indonesia	indonesia	PROPN
ijtc-1195	300	9	?	?	PUNCT
ijtc-1195	301	1	etikonomi	etikonomi	VERB
ijtc-1195	301	2	,	,	PUNCT
ijtc-1195	301	3	21(2	21(2	NUM
ijtc-1195	301	4	)	)	PUNCT
ijtc-1195	301	5	,	,	PUNCT
ijtc-1195	301	6	399–410	399–410	NUM
ijtc-1195	301	7	.	.	PUNCT
ijtc-1195	302	1	https://doi.org/10.15408/etk.v21i2.24653	https://doi.org/10.15408/etk.v21i2.24653	PROPN
ijtc-1195	302	2	andrew	andrew	PROPN
ijtc-1195	302	3	,	,	PUNCT
ijtc-1195	302	4	a.	a.	NOUN
ijtc-1195	302	5	,	,	PUNCT
ijtc-1195	302	6	candy	candy	NOUN
ijtc-1195	302	7	,	,	PUNCT
ijtc-1195	302	8	c.	c.	PROPN
ijtc-1195	302	9	,	,	PUNCT
ijtc-1195	302	10	&	&	CCONJ
ijtc-1195	302	11	robin	robin	PROPN
ijtc-1195	302	12	,	,	PUNCT
ijtc-1195	302	13	r.	r.	PROPN
ijtc-1195	302	14	(	(	PUNCT
ijtc-1195	302	15	2022	2022	NUM
ijtc-1195	302	16	)	)	PUNCT
ijtc-1195	302	17	.	.	PUNCT
ijtc-1195	303	1	detecting	detect	VERB
ijtc-1195	303	2	fraudulent	fraudulent	ADJ
ijtc-1195	303	3	of	of	ADP
ijtc-1195	303	4	financial	financial	ADJ
ijtc-1195	303	5	statements	statement	NOUN
ijtc-1195	303	6	using	use	VERB
ijtc-1195	303	7	fraud	fraud	NOUN
ijtc-1195	303	8	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-1195	303	9	model	model	NOUN
ijtc-1195	303	10	and	and	CCONJ
ijtc-1195	303	11	financial	financial	ADJ
ijtc-1195	303	12	distress	distress	NOUN
ijtc-1195	303	13	.	.	PUNCT
ijtc-1195	304	1	international	international	ADJ
ijtc-1195	304	2	journal	journal	PROPN
ijtc-1195	304	3	of	of	ADP
ijtc-1195	304	4	economics	economic	NOUN
ijtc-1195	304	5	,	,	PUNCT
ijtc-1195	304	6	business	business	NOUN
ijtc-1195	304	7	and	and	CCONJ
ijtc-1195	304	8	accounting	accounting	NOUN
ijtc-1195	304	9	research	research	NOUN
ijtc-1195	304	10	(	(	PUNCT
ijtc-1195	304	11	ijebar	ijebar	PROPN
ijtc-1195	304	12	)	)	PUNCT
ijtc-1195	304	13	,	,	PUNCT
ijtc-1195	304	14	6(1	6(1	NUM
ijtc-1195	304	15	)	)	PUNCT
ijtc-1195	304	16	.	.	PUNCT
ijtc-1195	305	1	https://doi.org/10.29040/ijebar.v6i1.4394	https://doi.org/10.29040/ijebar.v6i1.4394	X
ijtc-1195	305	2	bendickson	bendickson	NOUN
ijtc-1195	305	3	,	,	PUNCT
ijtc-1195	305	4	j.	j.	PROPN
ijtc-1195	305	5	,	,	PUNCT
ijtc-1195	305	6	muldoon	muldoon	PROPN
ijtc-1195	305	7	,	,	PUNCT
ijtc-1195	305	8	j.	j.	PROPN
ijtc-1195	305	9	,	,	PUNCT
ijtc-1195	305	10	liguori	liguori	PROPN
ijtc-1195	305	11	,	,	PUNCT
ijtc-1195	305	12	e.	e.	PROPN
ijtc-1195	305	13	w.	w.	PROPN
ijtc-1195	305	14	,	,	PUNCT
ijtc-1195	305	15	&	&	CCONJ
ijtc-1195	305	16	davis	davis	PROPN
ijtc-1195	305	17	,	,	PUNCT
ijtc-1195	305	18	p.	p.	PROPN
ijtc-1195	305	19	e.	e.	PROPN
ijtc-1195	305	20	(	(	PUNCT
ijtc-1195	305	21	2016	2016	NUM
ijtc-1195	305	22	)	)	PUNCT
ijtc-1195	305	23	.	.	PUNCT
ijtc-1195	306	1	agency	agency	NOUN
ijtc-1195	306	2	theory	theory	NOUN
ijtc-1195	306	3	:	:	PUNCT
ijtc-1195	306	4	background	background	NOUN
ijtc-1195	306	5	and	and	CCONJ
ijtc-1195	306	6	epistemology	epistemology	NOUN
ijtc-1195	306	7	.	.	PUNCT
ijtc-1195	307	1	journal	journal	PROPN
ijtc-1195	307	2	of	of	ADP
ijtc-1195	307	3	management	management	NOUN
ijtc-1195	307	4	history	history	NOUN
ijtc-1195	307	5	,	,	PUNCT
ijtc-1195	307	6	22(4	22(4	NUM
ijtc-1195	307	7	)	)	PUNCT
ijtc-1195	307	8	,	,	PUNCT
ijtc-1195	307	9	437–449	437–449	NUM
ijtc-1195	307	10	.	.	PUNCT
ijtc-1195	308	1	https://doi.org/10.1108/jmh-06-2016-0028	https://doi.org/10.1108/jmh-06-2016-0028	PROPN
ijtc-1195	308	2	beneish	beneish	PROPN
ijtc-1195	308	3	,	,	PUNCT
ijtc-1195	308	4	m.	m.	PROPN
ijtc-1195	308	5	d.	d.	PROPN
ijtc-1195	308	6	(	(	PUNCT
ijtc-1195	308	7	n.d	n.d	PROPN
ijtc-1195	308	8	.	.	PROPN
ijtc-1195	308	9	)	)	PUNCT
ijtc-1195	308	10	.	.	PUNCT
ijtc-1195	309	1	cfa	cfa	PROPN
ijtc-1195	309	2	institute	institute	VERB
ijtc-1195	309	3	the	the	DET
ijtc-1195	309	4	detection	detection	NOUN
ijtc-1195	309	5	of	of	ADP
ijtc-1195	309	6	earnings	earning	NOUN
ijtc-1195	309	7	manipulation	manipulation	NOUN
ijtc-1195	309	8	.	.	PUNCT
ijtc-1195	310	1	in	in	ADP
ijtc-1195	310	2	source	source	NOUN
ijtc-1195	310	3	:	:	PUNCT
ijtc-1195	310	4	financial	financial	ADJ
ijtc-1195	310	5	analysts	analyst	NOUN
ijtc-1195	310	6	journal	journal	NOUN
ijtc-1195	310	7	(	(	PUNCT
ijtc-1195	310	8	vol	vol	NOUN
ijtc-1195	310	9	.	.	PUNCT
ijtc-1195	310	10	55	55	NUM
ijtc-1195	310	11	,	,	PUNCT
ijtc-1195	310	12	issue	issue	NOUN
ijtc-1195	310	13	5	5	NUM
ijtc-1195	310	14	)	)	PUNCT
ijtc-1195	310	15	.	.	PUNCT
ijtc-1195	311	1	http://www.jstor.orgurl	http://www.jstor.orgurl	PROPN
ijtc-1195	311	2	:	:	PUNCT
ijtc-1195	311	3	http://www.jstor.org	http://www.jstor.org	ADJ
ijtc-1195	311	4	/	/	SYM
ijtc-1195	311	5	stable/4480190	stable/4480190	ADJ
ijtc-1195	311	6	christian	christian	PROPN
ijtc-1195	311	7	,	,	PUNCT
ijtc-1195	311	8	n.	n.	PROPN
ijtc-1195	311	9	,	,	PUNCT
ijtc-1195	311	10	&	&	CCONJ
ijtc-1195	311	11	visakha	visakha	PROPN
ijtc-1195	311	12	,	,	PUNCT
ijtc-1195	311	13	b.	b.	PROPN
ijtc-1195	311	14	(	(	PUNCT
ijtc-1195	311	15	2021	2021	NUM
ijtc-1195	311	16	)	)	PUNCT
ijtc-1195	311	17	.	.	PUNCT
ijtc-1195	312	1	analisis	analisis	PROPN
ijtc-1195	312	2	teori	teori	PROPN
ijtc-1195	312	3	fraud	fraud	PROPN
ijtc-1195	312	4	pentagon	pentagon	PROPN
ijtc-1195	312	5	dalam	dalam	PROPN
ijtc-1195	312	6	mendeteksi	mendeteksi	PROPN
ijtc-1195	312	7	fraud	fraud	PROPN
ijtc-1195	312	8	pada	pada	PROPN
ijtc-1195	312	9	laporan	laporan	PROPN
ijtc-1195	312	10	keuangan	keuangan	PROPN
ijtc-1195	312	11	perusahaan	perusahaan	PROPN
ijtc-1195	312	12	yang	yang	PROPN
ijtc-1195	312	13	terdaftar	terdaftar	PROPN
ijtc-1195	312	14	di	di	PROPN
ijtc-1195	312	15	bursa	bursa	PROPN
ijtc-1195	312	16	efek	efek	PROPN
ijtc-1195	312	17	indonesia	indonesia	PROPN
ijtc-1195	312	18	.	.	PUNCT
ijtc-1195	313	1	conference	conference	NOUN
ijtc-1195	313	2	on	on	ADP
ijtc-1195	313	3	management	management	NOUN
ijtc-1195	313	4	,	,	PUNCT
ijtc-1195	313	5	business	business	NOUN
ijtc-1195	313	6	,	,	PUNCT
ijtc-1195	313	7	innovation	innovation	NOUN
ijtc-1195	313	8	,	,	PUNCT
ijtc-1195	313	9	education	education	NOUN
ijtc-1195	313	10	and	and	CCONJ
ijtc-1195	313	11	social	social	ADJ
ijtc-1195	313	12	sciences	science	NOUN
ijtc-1195	313	13	,	,	PUNCT
ijtc-1195	313	14	1(1	1(1	NUM
ijtc-1195	313	15	)	)	PUNCT
ijtc-1195	313	16	.	.	PUNCT
ijtc-1195	314	1	dini	dini	NOUN
ijtc-1195	314	2	febriani	febriani	PROPN
ijtc-1195	314	3	,	,	PUNCT
ijtc-1195	314	4	cahyati	cahyati	PROPN
ijtc-1195	314	5	,	,	PUNCT
ijtc-1195	314	6	a.	a.	PROPN
ijtc-1195	314	7	d.	d.	PROPN
ijtc-1195	314	8	,	,	PUNCT
ijtc-1195	314	9	anisa	anisa	PROPN
ijtc-1195	314	10	putri	putri	PROPN
ijtc-1195	314	11	,	,	PUNCT
ijtc-1195	314	12	&	&	CCONJ
ijtc-1195	314	13	neneng	neneng	PROPN
ijtc-1195	314	14	lasmita	lasmita	PROPN
ijtc-1195	314	15	susanti	susanti	PROPN
ijtc-1195	314	16	.	.	PUNCT
ijtc-1195	314	17	(	(	PUNCT
ijtc-1195	314	18	2023	2023	NUM
ijtc-1195	314	19	)	)	PUNCT
ijtc-1195	314	20	.	.	PUNCT
ijtc-1195	315	1	determinants	determinant	NOUN
ijtc-1195	315	2	of	of	ADP
ijtc-1195	315	3	financial	financial	ADJ
ijtc-1195	315	4	statement	statement	NOUN
ijtc-1195	315	5	fraud	fraud	NOUN
ijtc-1195	315	6	in	in	ADP
ijtc-1195	315	7	perspective	perspective	NOUN
ijtc-1195	315	8	hexagon	hexagon	PROPN
ijtc-1195	315	9	fraud	fraud	PROPN
ijtc-1195	315	10	theory	theory	PROPN
ijtc-1195	315	11	.	.	PUNCT
ijtc-1195	316	1	basic	basic	ADJ
ijtc-1195	316	2	and	and	CCONJ
ijtc-1195	316	3	applied	applied	ADJ
ijtc-1195	316	4	accounting	accounting	NOUN
ijtc-1195	316	5	research	research	NOUN
ijtc-1195	316	6	journal	journal	NOUN
ijtc-1195	316	7	,	,	PUNCT
ijtc-1195	316	8	2(2	2(2	NUM
ijtc-1195	316	9	)	)	PUNCT
ijtc-1195	316	10	.	.	PUNCT
ijtc-1195	317	1	https://doi.org/10.11594/baarj.02.02.04	https://doi.org/10.11594/baarj.02.02.04	PROPN
ijtc-1195	317	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-1195	317	3	detecting	detect	VERB
ijtc-1195	317	4	the	the	DET
ijtc-1195	317	5	influence	influence	NOUN
ijtc-1195	317	6	of	of	ADP
ijtc-1195	317	7	the	the	DET
ijtc-1195	317	8	hexagon	hexagon	PROPN
ijtc-1195	317	9	fraud	fraud	PROPN
ijtc-1195	317	10	theory	theory	NOUN
ijtc-1195	317	11	in	in	ADP
ijtc-1195	317	12	financial	financial	ADJ
ijtc-1195	317	13	report	report	NOUN
ijtc-1195	317	14	fraud	fraud	NOUN
ijtc-1195	317	15	ramadhanty	ramadhanty	NOUN
ijtc-1195	317	16	and	and	CCONJ
ijtc-1195	317	17	septiani	septiani	ADJ
ijtc-1195	317	18	552	552	NUM
ijtc-1195	317	19	|	|	ADV
ijtc-1195	317	20	ilomata	ilomata	PROPN
ijtc-1195	317	21	international	international	ADJ
ijtc-1195	317	22	journal	journal	NOUN
ijtc-1195	317	23	of	of	ADP
ijtc-1195	317	24	tax	tax	PROPN
ijtc-1195	317	25	&	&	CCONJ
ijtc-1195	317	26	accounting	accounting	PROPN
ijtc-1195	317	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	317	28	elsayed	elsayed	ADJ
ijtc-1195	317	29	,	,	PUNCT
ijtc-1195	317	30	a.	a.	NOUN
ijtc-1195	317	31	a.	a.	NOUN
ijtc-1195	317	32	(	(	PUNCT
ijtc-1195	317	33	2017	2017	NUM
ijtc-1195	317	34	)	)	PUNCT
ijtc-1195	317	35	.	.	PUNCT
ijtc-1195	318	1	fraud	fraud	NOUN
ijtc-1195	318	2	theories	theory	NOUN
ijtc-1195	318	3	:	:	PUNCT
ijtc-1195	318	4	explanation	explanation	NOUN
ijtc-1195	318	5	of	of	ADP
ijtc-1195	318	6	financial	financial	ADJ
ijtc-1195	318	7	statement	statement	NOUN
ijtc-1195	318	8	fraud	fraud	NOUN
ijtc-1195	318	9	.	.	PUNCT
ijtc-1195	319	1	ssrn	ssrn	PROPN
ijtc-1195	319	2	electronic	electronic	ADJ
ijtc-1195	319	3	journal	journal	PROPN
ijtc-1195	319	4	.	.	PUNCT
ijtc-1195	320	1	https://doi.org/10.2139/ssrn.3078962	https://doi.org/10.2139/ssrn.3078962	PROPN
ijtc-1195	320	2	fatkhurrizqi	fatkhurrizqi	PROPN
ijtc-1195	320	3	,	,	PUNCT
ijtc-1195	320	4	m.	m.	NOUN
ijtc-1195	320	5	a.	a.	PROPN
ijtc-1195	320	6	,	,	PUNCT
ijtc-1195	320	7	&	&	CCONJ
ijtc-1195	320	8	nahar	nahar	PROPN
ijtc-1195	320	9	,	,	PUNCT
ijtc-1195	320	10	a.	a.	NOUN
ijtc-1195	320	11	(	(	PUNCT
ijtc-1195	320	12	2021	2021	NUM
ijtc-1195	320	13	)	)	PUNCT
ijtc-1195	320	14	.	.	PUNCT
ijtc-1195	321	1	analisis	analisis	NOUN
ijtc-1195	321	2	fraud	fraud	NOUN
ijtc-1195	321	3	triangle	triangle	PROPN
ijtc-1195	321	4	dalam	dalam	PROPN
ijtc-1195	321	5	penentuan	penentuan	PROPN
ijtc-1195	321	6	terjadinya	terjadinya	PROPN
ijtc-1195	321	7	financial	financial	ADJ
ijtc-1195	321	8	statement	statement	NOUN
ijtc-1195	321	9	fraud	fraud	NOUN
ijtc-1195	321	10	.	.	PUNCT
ijtc-1195	322	1	jurnal	jurnal	ADJ
ijtc-1195	322	2	akuntansi	akuntansi	PROPN
ijtc-1195	322	3	,	,	PUNCT
ijtc-1195	322	4	7(1	7(1	NUM
ijtc-1195	322	5	)	)	PUNCT
ijtc-1195	322	6	.	.	PUNCT
ijtc-1195	323	1	fitriyah	fitriyah	PROPN
ijtc-1195	323	2	,	,	PUNCT
ijtc-1195	323	3	r.	r.	PROPN
ijtc-1195	323	4	,	,	PUNCT
ijtc-1195	323	5	&	&	CCONJ
ijtc-1195	323	6	novita	novita	PROPN
ijtc-1195	323	7	,	,	PUNCT
ijtc-1195	323	8	s.	s.	PROPN
ijtc-1195	323	9	(	(	PUNCT
ijtc-1195	323	10	2021	2021	NUM
ijtc-1195	323	11	)	)	PUNCT
ijtc-1195	323	12	.	.	PUNCT
ijtc-1195	324	1	fraud	fraud	PROPN
ijtc-1195	324	2	pentagon	pentagon	PROPN
ijtc-1195	324	3	theory	theory	NOUN
ijtc-1195	324	4	for	for	ADP
ijtc-1195	324	5	detecting	detect	VERB
ijtc-1195	324	6	financial	financial	ADJ
ijtc-1195	324	7	statement	statement	NOUN
ijtc-1195	324	8	fraudulent	fraudulent	ADJ
ijtc-1195	324	9	.	.	PUNCT
ijtc-1195	325	1	jurnal	jurnal	ADJ
ijtc-1195	325	2	riset	riset	PROPN
ijtc-1195	325	3	akuntansi	akuntansi	PROPN
ijtc-1195	325	4	kontemporer	kontemporer	PROPN
ijtc-1195	325	5	,	,	PUNCT
ijtc-1195	325	6	13(1	13(1	NUM
ijtc-1195	325	7	)	)	PUNCT
ijtc-1195	325	8	.	.	PUNCT
ijtc-1195	326	1	https://doi.org/10.23969/jrak.v13i1.3533	https://doi.org/10.23969/jrak.v13i1.3533	X
ijtc-1195	326	2	fouziah	fouziah	PROPN
ijtc-1195	326	3	,	,	PUNCT
ijtc-1195	326	4	s.	s.	PROPN
ijtc-1195	326	5	n.	n.	PROPN
ijtc-1195	326	6	,	,	PUNCT
ijtc-1195	326	7	&	&	CCONJ
ijtc-1195	326	8	djaddang	djaddang	PROPN
ijtc-1195	326	9	,	,	PUNCT
ijtc-1195	326	10	s.	s.	PROPN
ijtc-1195	326	11	(	(	PUNCT
ijtc-1195	326	12	n.d	n.d	PROPN
ijtc-1195	326	13	.	.	PROPN
ijtc-1195	326	14	)	)	PUNCT
ijtc-1195	326	15	.	.	PUNCT
ijtc-1195	327	1	relevansi	relevansi	PROPN
ijtc-1195	327	2	teori	teori	PROPN
ijtc-1195	327	3	fraud	fraud	PROPN
ijtc-1195	327	4	hexagon	hexagon	PROPN
ijtc-1195	327	5	dalam	dalam	PROPN
ijtc-1195	327	6	mendeteksi	mendeteksi	PROPN
ijtc-1195	327	7	fraudulent	fraudulent	ADJ
ijtc-1195	327	8	financial	financial	ADJ
ijtc-1195	327	9	statement	statement	NOUN
ijtc-1195	327	10	pada	pada	PROPN
ijtc-1195	327	11	perusahaan	perusahaan	PROPN
ijtc-1195	327	12	sektor	sektor	PROPN
ijtc-1195	327	13	perbankan	perbankan	PROPN
ijtc-1195	327	14	(	(	PUNCT
ijtc-1195	327	15	vol	vol	NOUN
ijtc-1195	327	16	.	.	PROPN
ijtc-1195	327	17	6	6	NUM
ijtc-1195	327	18	)	)	PUNCT
ijtc-1195	327	19	.	.	PUNCT
ijtc-1195	328	1	handoko	handoko	PROPN
ijtc-1195	328	2	,	,	PUNCT
ijtc-1195	328	3	b.	b.	PROPN
ijtc-1195	328	4	l.	l.	PROPN
ijtc-1195	328	5	(	(	PUNCT
ijtc-1195	328	6	2021	2021	NUM
ijtc-1195	328	7	)	)	PUNCT
ijtc-1195	328	8	.	.	PUNCT
ijtc-1195	329	1	fraud	fraud	NOUN
ijtc-1195	329	2	hexagon	hexagon	PROPN
ijtc-1195	329	3	dalam	dalam	PROPN
ijtc-1195	329	4	mendeteksi	mendeteksi	ADJ
ijtc-1195	329	5	financial	financial	ADJ
ijtc-1195	329	6	statement	statement	NOUN
ijtc-1195	329	7	fraud	fraud	PROPN
ijtc-1195	329	8	perusahaan	perusahaan	PROPN
ijtc-1195	329	9	perbankan	perbankan	PROPN
ijtc-1195	329	10	di	di	PROPN
ijtc-1195	329	11	indonesia	indonesia	PROPN
ijtc-1195	329	12	.	.	PUNCT
ijtc-1195	330	1	in	in	ADP
ijtc-1195	330	2	jurnal	jurnal	ADJ
ijtc-1195	330	3	kajian	kajian	PROPN
ijtc-1195	330	4	akuntansi	akuntansi	PROPN
ijtc-1195	330	5	(	(	PUNCT
ijtc-1195	330	6	vol	vol	NOUN
ijtc-1195	330	7	.	.	PROPN
ijtc-1195	330	8	5	5	NUM
ijtc-1195	330	9	,	,	PUNCT
ijtc-1195	330	10	issue	issue	NOUN
ijtc-1195	330	11	2	2	NUM
ijtc-1195	330	12	)	)	PUNCT
ijtc-1195	330	13	.	.	PUNCT
ijtc-1195	331	1	http://jurnal.ugj.ac.id/index.php/jka	http://jurnal.ugj.ac.id/index.php/jka	PROPN
ijtc-1195	331	2	julia	julia	PROPN
ijtc-1195	331	3	,	,	PUNCT
ijtc-1195	331	4	j.	j.	PROPN
ijtc-1195	331	5	,	,	PUNCT
ijtc-1195	331	6	&	&	CCONJ
ijtc-1195	331	7	yunita	yunita	PROPN
ijtc-1195	331	8	,	,	PUNCT
ijtc-1195	331	9	a.	a.	NOUN
ijtc-1195	331	10	(	(	PUNCT
ijtc-1195	331	11	2022	2022	NUM
ijtc-1195	331	12	)	)	PUNCT
ijtc-1195	331	13	.	.	PUNCT
ijtc-1195	332	1	the	the	DET
ijtc-1195	332	2	effect	effect	NOUN
ijtc-1195	332	3	of	of	ADP
ijtc-1195	332	4	hexagon	hexagon	PROPN
ijtc-1195	332	5	fraud	fraud	NOUN
ijtc-1195	332	6	in	in	ADP
ijtc-1195	332	7	detecting	detect	VERB
ijtc-1195	332	8	fraud	fraud	NOUN
ijtc-1195	332	9	financial	financial	ADJ
ijtc-1195	332	10	statements	statement	NOUN
ijtc-1195	332	11	(	(	PUNCT
ijtc-1195	332	12	empirical	empirical	ADJ
ijtc-1195	332	13	study	study	NOUN
ijtc-1195	332	14	on	on	ADP
ijtc-1195	332	15	financial	financial	ADJ
ijtc-1195	332	16	sector	sector	NOUN
ijtc-1195	332	17	companies	company	NOUN
ijtc-1195	332	18	listed	list	VERB
ijtc-1195	332	19	on	on	ADP
ijtc-1195	332	20	the	the	DET
ijtc-1195	332	21	indonesia	indonesia	PROPN
ijtc-1195	332	22	stock	stock	PROPN
ijtc-1195	332	23	exchange	exchange	PROPN
ijtc-1195	332	24	2017	2017	NUM
ijtc-1195	332	25	-	-	SYM
ijtc-1195	332	26	2021	2021	NUM
ijtc-1195	332	27	)	)	PUNCT
ijtc-1195	332	28	.	.	PUNCT
ijtc-1195	333	1	international	international	ADJ
ijtc-1195	333	2	journal	journal	PROPN
ijtc-1195	333	3	of	of	ADP
ijtc-1195	333	4	multidisciplinary	multidisciplinary	NOUN
ijtc-1195	333	5	:	:	PUNCT
ijtc-1195	333	6	applied	apply	VERB
ijtc-1195	333	7	business	business	NOUN
ijtc-1195	333	8	and	and	CCONJ
ijtc-1195	333	9	education	education	NOUN
ijtc-1195	333	10	research	research	NOUN
ijtc-1195	333	11	,	,	PUNCT
ijtc-1195	333	12	3(10	3(10	NUM
ijtc-1195	333	13	)	)	PUNCT
ijtc-1195	333	14	.	.	PUNCT
ijtc-1195	334	1	https://doi.org/10.11594/ijmaber.03.10.23	https://doi.org/10.11594/ijmaber.03.10.23	PROPN
ijtc-1195	334	2	lastanti	lastanti	PROPN
ijtc-1195	334	3	,	,	PUNCT
ijtc-1195	334	4	h.	h.	PROPN
ijtc-1195	334	5	s.	s.	PROPN
ijtc-1195	334	6	,	,	PUNCT
ijtc-1195	334	7	murwaningsari	murwaningsari	PROPN
ijtc-1195	334	8	,	,	PUNCT
ijtc-1195	334	9	e.	e.	PROPN
ijtc-1195	334	10	,	,	PUNCT
ijtc-1195	334	11	&	&	CCONJ
ijtc-1195	334	12	umar	umar	PROPN
ijtc-1195	334	13	,	,	PUNCT
ijtc-1195	334	14	h.	h.	PROPN
ijtc-1195	334	15	(	(	PUNCT
ijtc-1195	334	16	2022	2022	NUM
ijtc-1195	334	17	)	)	PUNCT
ijtc-1195	334	18	.	.	PUNCT
ijtc-1195	335	1	the	the	DET
ijtc-1195	335	2	effect	effect	NOUN
ijtc-1195	335	3	of	of	ADP
ijtc-1195	335	4	hexagon	hexagon	PROPN
ijtc-1195	335	5	fraud	fraud	NOUN
ijtc-1195	335	6	on	on	ADP
ijtc-1195	335	7	fraud	fraud	NOUN
ijtc-1195	335	8	financial	financial	ADJ
ijtc-1195	335	9	statements	statement	NOUN
ijtc-1195	335	10	with	with	ADP
ijtc-1195	335	11	governance	governance	NOUN
ijtc-1195	335	12	and	and	CCONJ
ijtc-1195	335	13	culture	culture	NOUN
ijtc-1195	335	14	as	as	ADP
ijtc-1195	335	15	moderating	moderate	VERB
ijtc-1195	335	16	variables	variable	NOUN
ijtc-1195	335	17	.	.	PUNCT
ijtc-1195	336	1	media	medium	NOUN
ijtc-1195	336	2	riset	riset	PROPN
ijtc-1195	336	3	akuntansi	akuntansi	PROPN
ijtc-1195	336	4	,	,	PUNCT
ijtc-1195	336	5	auditing	auditing	NOUN
ijtc-1195	336	6	&	&	CCONJ
ijtc-1195	336	7	informasi	informasi	PROPN
ijtc-1195	336	8	,	,	PUNCT
ijtc-1195	336	9	22(1	22(1	NUM
ijtc-1195	336	10	)	)	PUNCT
ijtc-1195	336	11	,	,	PUNCT
ijtc-1195	336	12	143	143	NUM
ijtc-1195	336	13	–	–	SYM
ijtc-1195	336	14	156	156	NUM
ijtc-1195	336	15	.	.	PUNCT
ijtc-1195	336	16	https://doi.org/10.25105/mraai.v22i1.13533	https://doi.org/10.25105/mraai.v22i1.13533	AUX
ijtc-1195	336	17	lionardi	lionardi	PROPN
ijtc-1195	336	18	,	,	PUNCT
ijtc-1195	336	19	m.	m.	NOUN
ijtc-1195	336	20	,	,	PUNCT
ijtc-1195	336	21	&	&	CCONJ
ijtc-1195	336	22	suhartono	suhartono	PROPN
ijtc-1195	336	23	,	,	PUNCT
ijtc-1195	336	24	s.	s.	PROPN
ijtc-1195	336	25	(	(	PUNCT
ijtc-1195	336	26	n.d	n.d	PROPN
ijtc-1195	336	27	.	.	PROPN
ijtc-1195	336	28	)	)	PUNCT
ijtc-1195	336	29	.	.	PUNCT
ijtc-1195	337	1	pendeteksian	pendeteksian	PROPN
ijtc-1195	337	2	kemungkinan	kemungkinan	PROPN
ijtc-1195	337	3	terjadinya	terjadinya	VERB
ijtc-1195	337	4	fraudulent	fraudulent	ADJ
ijtc-1195	337	5	financial	financial	ADJ
ijtc-1195	337	6	statement	statement	NOUN
ijtc-1195	337	7	menggunakan	menggunakan	PROPN
ijtc-1195	337	8	fraud	fraud	PROPN
ijtc-1195	337	9	hexagon	hexagon	PROPN
ijtc-1195	337	10	.	.	PUNCT
ijtc-1195	338	1	http://ejournal.bsi.ac.id/ejurnal/index.php/moneter	http://ejournal.bsi.ac.id/ejurnal/index.php/monet	ADJ
ijtc-1195	338	2	mukhtaruddin	mukhtaruddin	PROPN
ijtc-1195	338	3	,	,	PUNCT
ijtc-1195	338	4	sabrina	sabrina	PROPN
ijtc-1195	338	5	,	,	PUNCT
ijtc-1195	338	6	e.	e.	PROPN
ijtc-1195	338	7	,	,	PUNCT
ijtc-1195	338	8	hakiki	hakiki	PROPN
ijtc-1195	338	9	,	,	PUNCT
ijtc-1195	338	10	a.	a.	PROPN
ijtc-1195	338	11	,	,	PUNCT
ijtc-1195	338	12	saftiana	saftiana	PROPN
ijtc-1195	338	13	,	,	PUNCT
ijtc-1195	338	14	y.	y.	PROPN
ijtc-1195	338	15	,	,	PUNCT
ijtc-1195	338	16	&	&	CCONJ
ijtc-1195	338	17	kalsum	kalsum	PROPN
ijtc-1195	338	18	,	,	PUNCT
ijtc-1195	338	19	u.	u.	PROPN
ijtc-1195	338	20	(	(	PUNCT
ijtc-1195	338	21	2020	2020	NUM
ijtc-1195	338	22	)	)	PUNCT
ijtc-1195	338	23	.	.	PUNCT
ijtc-1195	339	1	fraudulent	fraudulent	ADJ
ijtc-1195	339	2	financial	financial	ADJ
ijtc-1195	339	3	reporting	reporting	NOUN
ijtc-1195	339	4	:	:	PUNCT
ijtc-1195	339	5	fraud	fraud	NOUN
ijtc-1195	339	6	pentagon	pentagon	PROPN
ijtc-1195	339	7	analysis	analysis	NOUN
ijtc-1195	339	8	in	in	ADP
ijtc-1195	339	9	banking	banking	NOUN
ijtc-1195	339	10	and	and	CCONJ
ijtc-1195	339	11	financial	financial	ADJ
ijtc-1195	339	12	sector	sector	NOUN
ijtc-1195	339	13	companies	company	NOUN
ijtc-1195	339	14	.	.	PUNCT
ijtc-1195	340	1	issues	issue	NOUN
ijtc-1195	340	2	in	in	ADP
ijtc-1195	340	3	business	business	NOUN
ijtc-1195	340	4	management	management	NOUN
ijtc-1195	340	5	and	and	CCONJ
ijtc-1195	340	6	economics	economic	NOUN
ijtc-1195	340	7	,	,	PUNCT
ijtc-1195	340	8	8(2	8(2	NUM
ijtc-1195	340	9	)	)	PUNCT
ijtc-1195	340	10	,	,	PUNCT
ijtc-1195	340	11	12–24	12–24	NUM
ijtc-1195	340	12	.	.	PUNCT
ijtc-1195	341	1	oktarigusta	oktarigusta	PROPN
ijtc-1195	341	2	,	,	PUNCT
ijtc-1195	341	3	l.	l.	PROPN
ijtc-1195	341	4	(	(	PUNCT
ijtc-1195	341	5	2017	2017	NUM
ijtc-1195	341	6	)	)	PUNCT
ijtc-1195	341	7	.	.	PUNCT
ijtc-1195	342	1	analisis	analisis	NOUN
ijtc-1195	342	2	fraud	fraud	PROPN
ijtc-1195	342	3	diamond	diamond	PROPN
ijtc-1195	342	4	untuk	untuk	PROPN
ijtc-1195	342	5	mendeteksi	mendeteksi	PROPN
ijtc-1195	342	6	terjadinya	terjadinya	PROPN
ijtc-1195	342	7	financial	financial	ADJ
ijtc-1195	342	8	statement	statement	PROPN
ijtc-1195	342	9	fraud	fraud	PROPN
ijtc-1195	342	10	di	di	PROPN
ijtc-1195	342	11	perusahaan	perusahaan	PROPN
ijtc-1195	342	12	(	(	PUNCT
ijtc-1195	342	13	studi	studi	PROPN
ijtc-1195	342	14	empiris	empiris	PROPN
ijtc-1195	342	15	pada	pada	PROPN
ijtc-1195	342	16	perusahaan	perusahaan	PROPN
ijtc-1195	342	17	manufaktur	manufaktur	PROPN
ijtc-1195	343	1	yang	yang	PROPN
ijtc-1195	343	2	terdaftar	terdaftar	PROPN
ijtc-1195	343	3	di	di	PROPN
ijtc-1195	343	4	bei	bei	VERB
ijtc-1195	343	5	tahun	tahun	PROPN
ijtc-1195	343	6	2012	2012	NUM
ijtc-1195	343	7	-	-	SYM
ijtc-1195	343	8	2015	2015	NUM
ijtc-1195	343	9	)	)	PUNCT
ijtc-1195	343	10	.	.	PUNCT
ijtc-1195	344	1	jurnal	jurnal	ADJ
ijtc-1195	344	2	manajemen	manajeman	NOUN
ijtc-1195	344	3	dayasaing	dayasae	VERB
ijtc-1195	344	4	,	,	PUNCT
ijtc-1195	344	5	19(2	19(2	NUM
ijtc-1195	344	6	)	)	PUNCT
ijtc-1195	344	7	.	.	PUNCT
ijtc-1195	345	1	https://doi.org/10.23917/dayasaing.v19i2.5384	https://doi.org/10.23917/dayasaing.v19i2.5384	X
ijtc-1195	345	2	oktavia	oktavia	PROPN
ijtc-1195	345	3	,	,	PUNCT
ijtc-1195	345	4	s.	s.	PROPN
ijtc-1195	345	5	,	,	PUNCT
ijtc-1195	345	6	bahari	bahari	PROPN
ijtc-1195	345	7	,	,	PUNCT
ijtc-1195	345	8	a.	a.	PROPN
ijtc-1195	345	9	,	,	PUNCT
ijtc-1195	345	10	&	&	CCONJ
ijtc-1195	345	11	kartika	kartika	PROPN
ijtc-1195	345	12	,	,	PUNCT
ijtc-1195	345	13	r.	r.	PROPN
ijtc-1195	345	14	(	(	PUNCT
ijtc-1195	345	15	2022	2022	NUM
ijtc-1195	345	16	)	)	PUNCT
ijtc-1195	345	17	.	.	PUNCT
ijtc-1195	346	1	pengaruh	pengaruh	NOUN
ijtc-1195	346	2	elemen	eleman	NOUN
ijtc-1195	346	3	fraud	fraud	PROPN
ijtc-1195	346	4	hexagon	hexagon	PROPN
ijtc-1195	346	5	theory	theory	PROPN
ijtc-1195	346	6	terhadap	terhadap	PROPN
ijtc-1195	346	7	fraud	fraud	PROPN
ijtc-1195	346	8	laporan	laporan	ADJ
ijtc-1195	346	9	keuangan	keuangan	NOUN
ijtc-1195	346	10	.	.	PUNCT
ijtc-1195	347	1	jurnal	jurnal	ADJ
ijtc-1195	347	2	akuntansi	akuntansi	PROPN
ijtc-1195	347	3	dan	dan	PROPN
ijtc-1195	347	4	ekonomika	ekonomika	PROPN
ijtc-1195	347	5	,	,	PUNCT
ijtc-1195	347	6	12(2	12(2	NUM
ijtc-1195	347	7	)	)	PUNCT
ijtc-1195	347	8	,	,	PUNCT
ijtc-1195	347	9	275–284	275–284	NUM
ijtc-1195	347	10	.	.	PUNCT
ijtc-1195	348	1	https://doi.org/10.37859/jae.v12i2.4207	https://doi.org/10.37859/jae.v12i2.4207	PROPN
ijtc-1195	348	2	permata	permata	VERB
ijtc-1195	348	3	sari	sari	NOUN
ijtc-1195	348	4	,	,	PUNCT
ijtc-1195	348	5	s.	s.	PROPN
ijtc-1195	348	6	,	,	PUNCT
ijtc-1195	348	7	&	&	CCONJ
ijtc-1195	348	8	kurniawan	kurniawan	PROPN
ijtc-1195	348	9	nugroho	nugroho	PROPN
ijtc-1195	348	10	,	,	PUNCT
ijtc-1195	348	11	n.	n.	PROPN
ijtc-1195	348	12	(	(	PUNCT
ijtc-1195	348	13	n.d	n.d	PROPN
ijtc-1195	348	14	.	.	PROPN
ijtc-1195	348	15	)	)	PUNCT
ijtc-1195	348	16	.	.	PUNCT
ijtc-1195	349	1	financial	financial	ADJ
ijtc-1195	349	2	statements	statement	NOUN
ijtc-1195	349	3	fraud	fraud	PROPN
ijtc-1195	349	4	dengan	dengan	PROPN
ijtc-1195	349	5	pendekatan	pendekatan	PROPN
ijtc-1195	349	6	vousinas	vousinas	PROPN
ijtc-1195	349	7	fraud	fraud	PROPN
ijtc-1195	349	8	hexagon	hexagon	PROPN
ijtc-1195	349	9	model	model	PROPN
ijtc-1195	349	10	:	:	PUNCT
ijtc-1195	349	11	tinjauan	tinjauan	PROPN
ijtc-1195	349	12	pada	pada	PROPN
ijtc-1195	349	13	perusahaan	perusahaan	PROPN
ijtc-1195	349	14	terbuka	terbuka	PROPN
ijtc-1195	349	15	di	di	PROPN
ijtc-1195	349	16	indonesia	indonesia	PROPN
ijtc-1195	349	17	26	26	NUM
ijtc-1195	349	18	.	.	PUNCT
ijtc-1195	350	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-1195	350	2	.	.	PUNCT
ijtc-1195	351	1	(	(	PUNCT
ijtc-1195	351	2	2020	2020	NUM
ijtc-1195	351	3	)	)	PUNCT
ijtc-1195	351	4	.	.	PUNCT
ijtc-1195	352	1	fighting	fight	VERB
ijtc-1195	352	2	fraud	fraud	NOUN
ijtc-1195	352	3	:	:	PUNCT
ijtc-1195	352	4	a	a	DET
ijtc-1195	352	5	never	never	ADV
ijtc-1195	352	6	-	-	PUNCT
ijtc-1195	352	7	ending	end	VERB
ijtc-1195	352	8	battle	battle	NOUN
ijtc-1195	352	9	pwc	pwc	PROPN
ijtc-1195	352	10	’s	’s	PART
ijtc-1195	352	11	global	global	ADJ
ijtc-1195	352	12	economic	economic	PROPN
ijtc-1195	352	13	crime	crime	PROPN
ijtc-1195	352	14	and	and	CCONJ
ijtc-1195	352	15	fraud	fraud	NOUN
ijtc-1195	352	16	survey	survey	NOUN
ijtc-1195	352	17	.	.	PUNCT
ijtc-1195	353	1	pwc	pwc	PROPN
ijtc-1195	353	2	fraud	fraud	PROPN
ijtc-1195	353	3	survey	survey	PROPN
ijtc-1195	353	4	.	.	PUNCT
ijtc-1195	354	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1195	354	2	detecting	detect	VERB
ijtc-1195	354	3	the	the	DET
ijtc-1195	354	4	influence	influence	NOUN
ijtc-1195	354	5	of	of	ADP
ijtc-1195	354	6	the	the	DET
ijtc-1195	354	7	hexagon	hexagon	PROPN
ijtc-1195	354	8	fraud	fraud	PROPN
ijtc-1195	354	9	theory	theory	NOUN
ijtc-1195	354	10	in	in	ADP
ijtc-1195	354	11	financial	financial	ADJ
ijtc-1195	354	12	report	report	NOUN
ijtc-1195	354	13	fraud	fraud	NOUN
ijtc-1195	354	14	ramadhanty	ramadhanty	NOUN
ijtc-1195	354	15	and	and	CCONJ
ijtc-1195	354	16	septiani	septiani	ADJ
ijtc-1195	354	17	553	553	NUM
ijtc-1195	354	18	|	|	ADV
ijtc-1195	354	19	ilomata	ilomata	NOUN
ijtc-1195	354	20	international	international	ADJ
ijtc-1195	354	21	journal	journal	NOUN
ijtc-1195	354	22	of	of	ADP
ijtc-1195	354	23	tax	tax	PROPN
ijtc-1195	354	24	&	&	CCONJ
ijtc-1195	354	25	accounting	accounting	PROPN
ijtc-1195	354	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1195	354	27	sagala	sagala	NOUN
ijtc-1195	354	28	,	,	PUNCT
ijtc-1195	354	29	s.	s.	PROPN
ijtc-1195	354	30	g.	g.	PROPN
ijtc-1195	354	31	,	,	PUNCT
ijtc-1195	354	32	&	&	CCONJ
ijtc-1195	354	33	siagian	siagian	PROPN
ijtc-1195	354	34	,	,	PUNCT
ijtc-1195	354	35	v.	v.	PROPN
ijtc-1195	354	36	(	(	PUNCT
ijtc-1195	354	37	2021	2021	NUM
ijtc-1195	354	38	)	)	PUNCT
ijtc-1195	354	39	.	.	PUNCT
ijtc-1195	355	1	pengaruh	pengaruh	NOUN
ijtc-1195	355	2	fraud	fraud	NOUN
ijtc-1195	355	3	hexagon	hexagon	PROPN
ijtc-1195	355	4	model	model	PROPN
ijtc-1195	355	5	terhadap	terhadap	PROPN
ijtc-1195	355	6	fraudulent	fraudulent	PROPN
ijtc-1195	355	7	laporan	laporan	ADJ
ijtc-1195	355	8	keuangan	keuangan	PROPN
ijtc-1195	355	9	pada	pada	PROPN
ijtc-1195	355	10	perusahaan	perusahaan	PROPN
ijtc-1195	355	11	sub	sub	PROPN
ijtc-1195	355	12	sektor	sektor	PROPN
ijtc-1195	355	13	makanan	makanan	PROPN
ijtc-1195	355	14	dan	dan	PROPN
ijtc-1195	355	15	minuman	minuman	PROPN
ijtc-1195	355	16	yang	yang	PROPN
ijtc-1195	355	17	terdaftar	terdaftar	PROPN
ijtc-1195	355	18	di	di	PROPN
ijtc-1195	355	19	bei	bei	VERB
ijtc-1195	355	20	tahun	tahun	PROPN
ijtc-1195	355	21	2016	2016	NUM
ijtc-1195	355	22	-	-	SYM
ijtc-1195	355	23	2019	2019	NUM
ijtc-1195	355	24	.	.	PUNCT
ijtc-1195	356	1	jurnal	jurnal	PROPN
ijtc-1195	356	2	akuntansi	akuntansi	PROPN
ijtc-1195	356	3	,	,	PUNCT
ijtc-1195	356	4	13(2	13(2	PROPN
ijtc-1195	356	5	)	)	PUNCT
ijtc-1195	356	6	.	.	PUNCT
ijtc-1195	357	1	https://doi.org/10.28932/jam.v13i2.3956	https://doi.org/10.28932/jam.v13i2.3956	PROPN
ijtc-1195	357	2	setyono	setyono	PROPN
ijtc-1195	357	3	,	,	PUNCT
ijtc-1195	357	4	d.	d.	PROPN
ijtc-1195	357	5	,	,	PUNCT
ijtc-1195	357	6	hariyanto	hariyanto	PROPN
ijtc-1195	357	7	,	,	PUNCT
ijtc-1195	357	8	e.	e.	PROPN
ijtc-1195	357	9	,	,	PUNCT
ijtc-1195	357	10	wahyuni	wahyuni	PROPN
ijtc-1195	357	11	,	,	PUNCT
ijtc-1195	357	12	s.	s.	PROPN
ijtc-1195	357	13	,	,	PUNCT
ijtc-1195	357	14	&	&	CCONJ
ijtc-1195	357	15	pratama	pratama	PROPN
ijtc-1195	357	16	,	,	PUNCT
ijtc-1195	357	17	b.	b.	PROPN
ijtc-1195	357	18	c.	c.	PROPN
ijtc-1195	357	19	(	(	PUNCT
ijtc-1195	357	20	2023	2023	NUM
ijtc-1195	357	21	)	)	PUNCT
ijtc-1195	357	22	.	.	PUNCT
ijtc-1195	358	1	penggunaan	penggunaan	PROPN
ijtc-1195	358	2	fraud	fraud	PROPN
ijtc-1195	358	3	hexagon	hexagon	PROPN
ijtc-1195	358	4	dalam	dalam	PROPN
ijtc-1195	358	5	mendeteksi	mendeteksi	PROPN
ijtc-1195	358	6	kecurangan	kecurangan	PROPN
ijtc-1195	358	7	laporan	laporan	ADJ
ijtc-1195	358	8	keuangan	keuangan	PROPN
ijtc-1195	358	9	.	.	PUNCT
ijtc-1195	359	1	owner	owner	NOUN
ijtc-1195	359	2	,	,	PUNCT
ijtc-1195	359	3	7(2	7(2	NUM
ijtc-1195	359	4	)	)	PUNCT
ijtc-1195	359	5	.	.	PUNCT
ijtc-1195	360	1	https://doi.org/10.33395/owner.v7i2.1325	https://doi.org/10.33395/owner.v7i2.1325	PROPN
ijtc-1195	360	2	sholikatun	sholikatun	PROPN
ijtc-1195	360	3	,	,	PUNCT
ijtc-1195	360	4	r.	r.	PROPN
ijtc-1195	360	5	,	,	PUNCT
ijtc-1195	360	6	&	&	CCONJ
ijtc-1195	360	7	makaryanawati	makaryanawati	PROPN
ijtc-1195	360	8	,	,	PUNCT
ijtc-1195	360	9	m.	m.	NOUN
ijtc-1195	360	10	(	(	PUNCT
ijtc-1195	360	11	2023	2023	NUM
ijtc-1195	360	12	)	)	PUNCT
ijtc-1195	360	13	.	.	PUNCT
ijtc-1195	361	1	determinan	determinan	PROPN
ijtc-1195	361	2	kecurangan	kecurangan	PROPN
ijtc-1195	361	3	laporan	laporan	ADJ
ijtc-1195	361	4	keuangan	keuangan	NOUN
ijtc-1195	361	5	(	(	PUNCT
ijtc-1195	361	6	perspektif	perspektif	NOUN
ijtc-1195	361	7	fraud	fraud	NOUN
ijtc-1195	361	8	hexagon	hexagon	PROPN
ijtc-1195	361	9	theory	theory	PROPN
ijtc-1195	361	10	)	)	PUNCT
ijtc-1195	361	11	.	.	PUNCT
ijtc-1195	362	1	ekuitas	ekuita	NOUN
ijtc-1195	362	2	(	(	PUNCT
ijtc-1195	362	3	jurnal	jurnal	ADJ
ijtc-1195	362	4	ekonomi	ekonomi	PROPN
ijtc-1195	362	5	dan	dan	PROPN
ijtc-1195	362	6	keuangan	keuangan	PROPN
ijtc-1195	362	7	)	)	PUNCT
ijtc-1195	362	8	,	,	PUNCT
ijtc-1195	362	9	7(3	7(3	NUM
ijtc-1195	362	10	)	)	PUNCT
ijtc-1195	362	11	,	,	PUNCT
ijtc-1195	362	12	328–350	328–350	NUM
ijtc-1195	362	13	.	.	PUNCT
ijtc-1195	362	14	https://doi.org/10.24034/j25485024.y2023.v7.i3.5484	https://doi.org/10.24034/j25485024.y2023.v7.i3.5484	PROPN
ijtc-1195	362	15	skousen	skousen	PROPN
ijtc-1195	362	16	,	,	PUNCT
ijtc-1195	362	17	c.	c.	PROPN
ijtc-1195	362	18	j.	j.	PROPN
ijtc-1195	362	19	,	,	PUNCT
ijtc-1195	362	20	smith	smith	PROPN
ijtc-1195	362	21	,	,	PUNCT
ijtc-1195	362	22	k.	k.	PROPN
ijtc-1195	362	23	r.	r.	PROPN
ijtc-1195	362	24	,	,	PUNCT
ijtc-1195	362	25	&	&	CCONJ
ijtc-1195	362	26	wright	wright	PROPN
ijtc-1195	362	27	,	,	PUNCT
ijtc-1195	362	28	c.	c.	PROPN
ijtc-1195	362	29	j.	j.	PROPN
ijtc-1195	362	30	(	(	PUNCT
ijtc-1195	362	31	2009	2009	NUM
ijtc-1195	362	32	)	)	PUNCT
ijtc-1195	362	33	.	.	PUNCT
ijtc-1195	363	1	detecting	detect	VERB
ijtc-1195	363	2	and	and	CCONJ
ijtc-1195	363	3	predicting	predict	VERB
ijtc-1195	363	4	financial	financial	ADJ
ijtc-1195	363	5	statement	statement	NOUN
ijtc-1195	363	6	fraud	fraud	NOUN
ijtc-1195	363	7	:	:	PUNCT
ijtc-1195	363	8	the	the	DET
ijtc-1195	363	9	effectiveness	effectiveness	NOUN
ijtc-1195	363	10	of	of	ADP
ijtc-1195	363	11	the	the	DET
ijtc-1195	363	12	fraud	fraud	NOUN
ijtc-1195	363	13	triangle	triangle	NOUN
ijtc-1195	363	14	and	and	CCONJ
ijtc-1195	363	15	sas	sa	VERB
ijtc-1195	363	16	no	no	INTJ
ijtc-1195	363	17	.	.	PROPN
ijtc-1195	363	18	99	99	NUM
ijtc-1195	363	19	.	.	PUNCT
ijtc-1195	364	1	advances	advance	NOUN
ijtc-1195	364	2	in	in	ADP
ijtc-1195	364	3	financial	financial	ADJ
ijtc-1195	364	4	economics	economic	NOUN
ijtc-1195	364	5	,	,	PUNCT
ijtc-1195	364	6	13	13	NUM
ijtc-1195	364	7	,	,	PUNCT
ijtc-1195	364	8	53–81	53–81	NUM
ijtc-1195	364	9	.	.	PUNCT
ijtc-1195	365	1	https://doi.org/10.1108/s1569-3732(2009)0000013005	https://doi.org/10.1108/s1569-3732(2009)0000013005	PROPN
ijtc-1195	365	2	sukmadilaga	sukmadilaga	PROPN
ijtc-1195	365	3	,	,	PUNCT
ijtc-1195	365	4	c.	c.	PROPN
ijtc-1195	365	5	,	,	PUNCT
ijtc-1195	365	6	winarningsih	winarningsih	NOUN
ijtc-1195	365	7	,	,	PUNCT
ijtc-1195	365	8	s.	s.	PROPN
ijtc-1195	365	9	,	,	PUNCT
ijtc-1195	365	10	handayani	handayani	PROPN
ijtc-1195	365	11	,	,	PUNCT
ijtc-1195	365	12	t.	t.	PROPN
ijtc-1195	365	13	,	,	PUNCT
ijtc-1195	365	14	herianti	herianti	PROPN
ijtc-1195	365	15	,	,	PUNCT
ijtc-1195	365	16	e.	e.	PROPN
ijtc-1195	365	17	,	,	PUNCT
ijtc-1195	365	18	&	&	CCONJ
ijtc-1195	365	19	ghani	ghani	PROPN
ijtc-1195	365	20	,	,	PUNCT
ijtc-1195	365	21	e.	e.	PROPN
ijtc-1195	365	22	k.	k.	PROPN
ijtc-1195	365	23	(	(	PUNCT
ijtc-1195	365	24	2022	2022	NUM
ijtc-1195	365	25	)	)	PUNCT
ijtc-1195	365	26	.	.	PUNCT
ijtc-1195	366	1	fraudulent	fraudulent	ADJ
ijtc-1195	366	2	financial	financial	ADJ
ijtc-1195	366	3	reporting	reporting	NOUN
ijtc-1195	366	4	in	in	ADP
ijtc-1195	366	5	ministerial	ministerial	ADJ
ijtc-1195	366	6	and	and	CCONJ
ijtc-1195	366	7	governmental	governmental	ADJ
ijtc-1195	366	8	institutions	institution	NOUN
ijtc-1195	366	9	in	in	ADP
ijtc-1195	366	10	indonesia	indonesia	PROPN
ijtc-1195	366	11	:	:	PUNCT
ijtc-1195	366	12	an	an	DET
ijtc-1195	366	13	analysis	analysis	NOUN
ijtc-1195	366	14	using	use	VERB
ijtc-1195	366	15	hexagon	hexagon	PROPN
ijtc-1195	366	16	theory	theory	NOUN
ijtc-1195	366	17	.	.	PUNCT
ijtc-1195	367	1	economies	economy	NOUN
ijtc-1195	367	2	,	,	PUNCT
ijtc-1195	367	3	10(4	10(4	NUM
ijtc-1195	367	4	)	)	PUNCT
ijtc-1195	367	5	.	.	PUNCT
ijtc-1195	368	1	https://doi.org/10.3390/economies10040086	https://doi.org/10.3390/economies10040086	PROPN
ijtc-1195	368	2	suryakusuma	suryakusuma	PROPN
ijtc-1195	368	3	,	,	PUNCT
ijtc-1195	368	4	a.	a.	PROPN
ijtc-1195	368	5	,	,	PUNCT
ijtc-1195	368	6	&	&	CCONJ
ijtc-1195	368	7	stephanus	stephanus	PROPN
ijtc-1195	368	8	,	,	PUNCT
ijtc-1195	368	9	d.	d.	PROPN
ijtc-1195	368	10	s.	s.	PROPN
ijtc-1195	368	11	(	(	PUNCT
ijtc-1195	368	12	2023	2023	NUM
ijtc-1195	368	13	)	)	PUNCT
ijtc-1195	368	14	.	.	PUNCT
ijtc-1195	369	1	pengaruh	pengaruh	NOUN
ijtc-1195	369	2	fraud	fraud	NOUN
ijtc-1195	369	3	hexagon	hexagon	PROPN
ijtc-1195	369	4	terhadap	terhadap	PROPN
ijtc-1195	369	5	kecurangan	kecurangan	PROPN
ijtc-1195	369	6	laporan	laporan	PROPN
ijtc-1195	369	7	keuangan	keuangan	PROPN
ijtc-1195	369	8	pada	pada	PROPN
ijtc-1195	369	9	bumn	bumn	PROPN
ijtc-1195	369	10	go	go	VERB
ijtc-1195	369	11	public	public	ADJ
ijtc-1195	369	12	indonesia	indonesia	PROPN
ijtc-1195	369	13	.	.	PUNCT
ijtc-1195	370	1	parsimonia	parsimonia	PROPN
ijtc-1195	370	2	jurnal	jurnal	PROPN
ijtc-1195	370	3	ekonomi	ekonomi	PROPN
ijtc-1195	370	4	dan	dan	PROPN
ijtc-1195	370	5	bisnis	bisnis	PROPN
ijtc-1195	370	6	,	,	PUNCT
ijtc-1195	370	7	10(2	10(2	NUM
ijtc-1195	370	8	)	)	PUNCT
ijtc-1195	370	9	.	.	PUNCT
ijtc-1195	371	1	https://doi.org/10.33479/parsimonia.v10i2.785	https://doi.org/10.33479/parsimonia.v10i2.785	PROPN
ijtc-1195	371	2	tugas	tugas	PROPN
ijtc-1195	371	3	,	,	PUNCT
ijtc-1195	371	4	f.	f.	PROPN
ijtc-1195	371	5	c.	c.	PROPN
ijtc-1195	371	6	(	(	PUNCT
ijtc-1195	371	7	2012	2012	NUM
ijtc-1195	371	8	)	)	PUNCT
ijtc-1195	371	9	.	.	PUNCT
ijtc-1195	372	1	exploring	explore	VERB
ijtc-1195	372	2	a	a	DET
ijtc-1195	372	3	new	new	ADJ
ijtc-1195	372	4	element	element	NOUN
ijtc-1195	372	5	of	of	ADP
ijtc-1195	372	6	fraud	fraud	NOUN
ijtc-1195	372	7	:	:	PUNCT
ijtc-1195	372	8	a	a	DET
ijtc-1195	372	9	study	study	NOUN
ijtc-1195	372	10	on	on	ADP
ijtc-1195	372	11	selected	select	VERB
ijtc-1195	372	12	financial	financial	ADJ
ijtc-1195	372	13	accounting	accounting	NOUN
ijtc-1195	372	14	fraud	fraud	NOUN
ijtc-1195	372	15	cases	case	NOUN
ijtc-1195	372	16	in	in	ADP
ijtc-1195	372	17	the	the	DET
ijtc-1195	372	18	world	world	NOUN
ijtc-1195	372	19	.	.	PUNCT
ijtc-1195	373	1	in	in	ADP
ijtc-1195	373	2	american	american	PROPN
ijtc-1195	373	3	international	international	PROPN
ijtc-1195	373	4	journal	journal	PROPN
ijtc-1195	373	5	of	of	ADP
ijtc-1195	373	6	contemporary	contemporary	PROPN
ijtc-1195	373	7	research	research	PROPN
ijtc-1195	373	8	(	(	PUNCT
ijtc-1195	373	9	vol	vol	NOUN
ijtc-1195	373	10	.	.	NOUN
ijtc-1195	373	11	2	2	NUM
ijtc-1195	373	12	,	,	PUNCT
ijtc-1195	373	13	issue	issue	NOUN
ijtc-1195	373	14	6	6	NUM
ijtc-1195	373	15	)	)	PUNCT
ijtc-1195	373	16	.	.	PUNCT
ijtc-1195	374	1	www.sox-online.com	www.sox-online.com	X
ijtc-1195	374	2	vousinas	vousinas	PROPN
ijtc-1195	374	3	,	,	PUNCT
ijtc-1195	374	4	g.	g.	PROPN
ijtc-1195	374	5	l.	l.	PROPN
ijtc-1195	374	6	(	(	PUNCT
ijtc-1195	374	7	2019	2019	NUM
ijtc-1195	374	8	)	)	PUNCT
ijtc-1195	374	9	.	.	PUNCT
ijtc-1195	375	1	advancing	advance	VERB
ijtc-1195	375	2	theory	theory	NOUN
ijtc-1195	375	3	of	of	ADP
ijtc-1195	375	4	fraud	fraud	NOUN
ijtc-1195	375	5	:	:	PUNCT
ijtc-1195	375	6	the	the	DET
ijtc-1195	375	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-1195	375	8	.	.	PUNCT
ijtc-1195	375	9	model	model	PROPN
ijtc-1195	375	10	.	.	PUNCT
ijtc-1195	376	1	journal	journal	PROPN
ijtc-1195	376	2	of	of	ADP
ijtc-1195	376	3	financial	financial	ADJ
ijtc-1195	376	4	crime	crime	NOUN
ijtc-1195	376	5	,	,	PUNCT
ijtc-1195	376	6	26(1	26(1	NUM
ijtc-1195	376	7	)	)	PUNCT
ijtc-1195	376	8	,	,	PUNCT
ijtc-1195	376	9	372–381	372–381	NUM
ijtc-1195	376	10	.	.	PUNCT
ijtc-1195	377	1	https://doi.org/10.1108/jfc-12-2017-0128	https://doi.org/10.1108/jfc-12-2017-0128	PROPN
ijtc-1195	377	2	wang	wang	PROPN
ijtc-1195	377	3	,	,	PUNCT
ijtc-1195	377	4	z.	z.	PROPN
ijtc-1195	377	5	,	,	PUNCT
ijtc-1195	377	6	chen	chen	PROPN
ijtc-1195	377	7	,	,	PUNCT
ijtc-1195	377	8	m.	m.	PROPN
ijtc-1195	377	9	h.	h.	PROPN
ijtc-1195	377	10	,	,	PUNCT
ijtc-1195	377	11	chin	chin	PROPN
ijtc-1195	377	12	,	,	PUNCT
ijtc-1195	377	13	c.	c.	PROPN
ijtc-1195	377	14	l.	l.	PROPN
ijtc-1195	377	15	,	,	PUNCT
ijtc-1195	377	16	&	&	CCONJ
ijtc-1195	377	17	zheng	zheng	PROPN
ijtc-1195	377	18	,	,	PUNCT
ijtc-1195	377	19	q.	q.	PROPN
ijtc-1195	377	20	(	(	PUNCT
ijtc-1195	377	21	2017	2017	NUM
ijtc-1195	377	22	)	)	PUNCT
ijtc-1195	377	23	.	.	PUNCT
ijtc-1195	378	1	managerial	managerial	ADJ
ijtc-1195	378	2	ability	ability	NOUN
ijtc-1195	378	3	,	,	PUNCT
ijtc-1195	378	4	political	political	ADJ
ijtc-1195	378	5	connections	connection	NOUN
ijtc-1195	378	6	,	,	PUNCT
ijtc-1195	378	7	and	and	CCONJ
ijtc-1195	378	8	fraudulent	fraudulent	ADJ
ijtc-1195	378	9	financial	financial	ADJ
ijtc-1195	378	10	reporting	reporting	NOUN
ijtc-1195	378	11	in	in	ADP
ijtc-1195	378	12	china	china	PROPN
ijtc-1195	378	13	.	.	PUNCT
ijtc-1195	379	1	journal	journal	PROPN
ijtc-1195	379	2	of	of	ADP
ijtc-1195	379	3	accounting	accounting	NOUN
ijtc-1195	379	4	and	and	CCONJ
ijtc-1195	379	5	public	public	ADJ
ijtc-1195	379	6	policy	policy	NOUN
ijtc-1195	379	7	,	,	PUNCT
ijtc-1195	379	8	36(2	36(2	NUM
ijtc-1195	379	9	)	)	PUNCT
ijtc-1195	379	10	.	.	PUNCT
ijtc-1195	380	1	https://doi.org/10.1016/j.jaccpubpol.2017.02.004	https://doi.org/10.1016/j.jaccpubpol.2017.02.004	PROPN
ijtc-1195	380	2	wicaksono	wicaksono	PROPN
ijtc-1195	380	3	,	,	PUNCT
ijtc-1195	380	4	a.	a.	PROPN
ijtc-1195	380	5	,	,	PUNCT
ijtc-1195	380	6	&	&	CCONJ
ijtc-1195	380	7	suryandari	suryandari	PROPN
ijtc-1195	380	8	,	,	PUNCT
ijtc-1195	380	9	d.	d.	PROPN
ijtc-1195	380	10	(	(	PUNCT
ijtc-1195	380	11	2021	2021	NUM
ijtc-1195	380	12	)	)	PUNCT
ijtc-1195	380	13	.	.	PUNCT
ijtc-1195	381	1	accounting	accounting	NOUN
ijtc-1195	381	2	analysis	analysis	NOUN
ijtc-1195	381	3	journal	journal	NOUN
ijtc-1195	381	4	the	the	DET
ijtc-1195	381	5	analysis	analysis	NOUN
ijtc-1195	381	6	of	of	ADP
ijtc-1195	381	7	fraudulent	fraudulent	ADJ
ijtc-1195	381	8	financial	financial	ADJ
ijtc-1195	381	9	reports	report	NOUN
ijtc-1195	381	10	through	through	ADP
ijtc-1195	381	11	fraud	fraud	NOUN
ijtc-1195	381	12	hexagon	hexagon	NOUN
ijtc-1195	381	13	on	on	ADP
ijtc-1195	381	14	public	public	ADJ
ijtc-1195	381	15	mining	mining	NOUN
ijtc-1195	381	16	companies	company	NOUN
ijtc-1195	381	17	article	article	NOUN
ijtc-1195	381	18	info	info	NOUN
ijtc-1195	381	19	abstract	abstract	ADJ
ijtc-1195	381	20	.	.	PUNCT
ijtc-1195	382	1	accounting	accounting	NOUN
ijtc-1195	382	2	analysis	analysis	NOUN
ijtc-1195	382	3	journal	journal	NOUN
ijtc-1195	382	4	,	,	PUNCT
ijtc-1195	382	5	10(3	10(3	NUM
ijtc-1195	382	6	)	)	PUNCT
ijtc-1195	382	7	,	,	PUNCT
ijtc-1195	382	8	220–228	220–228	NUM
ijtc-1195	382	9	.	.	PUNCT
ijtc-1195	383	1	https://doi.org/10.15294/aaj.v10i3.54999	https://doi.org/10.15294/aaj.v10i3.54999	NOUN
ijtc-1195	383	2	wilantari	wilantari	NOUN
ijtc-1195	383	3	,	,	PUNCT
ijtc-1195	383	4	n.	n.	NOUN
ijtc-1195	383	5	m.	m.	NOUN
ijtc-1195	383	6	,	,	PUNCT
ijtc-1195	383	7	&	&	CCONJ
ijtc-1195	383	8	ariyanto	ariyanto	PROPN
ijtc-1195	383	9	,	,	PUNCT
ijtc-1195	383	10	d.	d.	PROPN
ijtc-1195	383	11	(	(	PUNCT
ijtc-1195	383	12	2023	2023	NUM
ijtc-1195	383	13	)	)	PUNCT
ijtc-1195	383	14	.	.	PUNCT
ijtc-1195	384	1	determinan	determinan	PROPN
ijtc-1195	384	2	fraud	fraud	PROPN
ijtc-1195	384	3	hexagon	hexagon	PROPN
ijtc-1195	384	4	theory	theory	PROPN
ijtc-1195	384	5	dan	dan	PROPN
ijtc-1195	384	6	indikasi	indikasi	PROPN
ijtc-1195	384	7	financial	financial	ADJ
ijtc-1195	384	8	statement	statement	NOUN
ijtc-1195	384	9	fraud	fraud	NOUN
ijtc-1195	384	10	.	.	PUNCT
ijtc-1195	385	1	e	e	X
ijtc-1195	385	2	-	-	ADJ
ijtc-1195	385	3	jurnal	jurnal	ADJ
ijtc-1195	385	4	akuntansi	akuntansi	PROPN
ijtc-1195	385	5	,	,	PUNCT
ijtc-1195	385	6	33(1	33(1	NUM
ijtc-1195	385	7	)	)	PUNCT
ijtc-1195	385	8	.	.	PUNCT
ijtc-1195	386	1	https://doi.org/10.24843/eja.2023.v33.i01.p07	https://doi.org/10.24843/eja.2023.v33.i01.p07	PROPN
ijtc-1195	386	2	wolfe	wolfe	PROPN
ijtc-1195	386	3	,	,	PUNCT
ijtc-1195	386	4	d.	d.	PROPN
ijtc-1195	386	5	t.	t.	PROPN
ijtc-1195	386	6	,	,	PUNCT
ijtc-1195	386	7	&	&	CCONJ
ijtc-1195	386	8	hermanson	hermanson	PROPN
ijtc-1195	386	9	,	,	PUNCT
ijtc-1195	386	10	d.	d.	PROPN
ijtc-1195	386	11	r.	r.	PROPN
ijtc-1195	386	12	(	(	PUNCT
ijtc-1195	386	13	2004	2004	NUM
ijtc-1195	386	14	)	)	PUNCT
ijtc-1195	386	15	.	.	PUNCT
ijtc-1195	387	1	the	the	DET
ijtc-1195	387	2	fraud	fraud	NOUN
ijtc-1195	387	3	diamond	diamond	NOUN
ijtc-1195	387	4	:	:	PUNCT
ijtc-1195	387	5	considering	consider	VERB
ijtc-1195	387	6	the	the	DET
ijtc-1195	387	7	four	four	NUM
ijtc-1195	387	8	elements	element	NOUN
ijtc-1195	387	9	of	of	ADP
ijtc-1195	387	10	fraud	fraud	NOUN
ijtc-1195	387	11	.	.	PUNCT
ijtc-1195	388	1	https://digitalcommons.kennesaw.edu/facpubs	https://digitalcommons.kennesaw.edu/facpub	NOUN
ijtc-1195	388	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV