id	sid	tid	token	lemma	pos
ijtc-1924	1	1	the	the	DET
ijtc-1924	1	2	illomata	illomata	PROPN
ijtc-1924	1	3	international	international	PROPN
ijtc-1924	1	4	journal	journal	PROPN
ijtc-1924	1	5	of	of	ADP
ijtc-1924	1	6	management	management	NOUN
ijtc-1924	1	7	ilomata	ilomata	PROPN
ijtc-1924	1	8	international	international	ADJ
ijtc-1924	1	9	journal	journal	NOUN
ijtc-1924	1	10	of	of	ADP
ijtc-1924	1	11	tax	tax	PROPN
ijtc-1924	1	12	&	&	CCONJ
ijtc-1924	1	13	accounting	account	VERB
ijtc-1924	1	14	p	p	PROPN
ijtc-1924	1	15	-	-	PUNCT
ijtc-1924	1	16	issn	issn	NOUN
ijtc-1924	1	17	:	:	PUNCT
ijtc-1924	1	18	2714	2714	NUM
ijtc-1924	1	19	-	-	SYM
ijtc-1924	1	20	9838	9838	NUM
ijtc-1924	1	21	;	;	PUNCT
ijtc-1924	1	22	e	e	X
ijtc-1924	1	23	-	-	PUNCT
ijtc-1924	1	24	issn	issn	NOUN
ijtc-1924	1	25	:	:	PUNCT
ijtc-1924	1	26	2714	2714	NUM
ijtc-1924	1	27	-	-	SYM
ijtc-1924	1	28	9846	9846	NUM
ijtc-1924	1	29	volume	volume	NOUN
ijtc-1924	1	30	6	6	NUM
ijtc-1924	1	31	,	,	PUNCT
ijtc-1924	1	32	issue	issue	NOUN
ijtc-1924	1	33	4	4	NUM
ijtc-1924	1	34	october	october	NOUN
ijtc-1924	1	35	2025	2025	NUM
ijtc-1924	1	36	page	page	NOUN
ijtc-1924	2	1	no	no	INTJ
ijtc-1924	2	2	.	.	NOUN
ijtc-1924	3	1	1	1	NUM
ijtc-1924	3	2	-	-	SYM
ijtc-1924	3	3	14	14	NUM
ijtc-1924	3	4	1	1	NUM
ijtc-1924	3	5	|	|	ADV
ijtc-1924	3	6	ilomata	ilomata	PROPN
ijtc-1924	3	7	international	international	ADJ
ijtc-1924	3	8	journal	journal	NOUN
ijtc-1924	3	9	of	of	ADP
ijtc-1924	3	10	tax	tax	PROPN
ijtc-1924	3	11	&	&	CCONJ
ijtc-1924	3	12	accounting	account	VERB
ijtc-1924	3	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	3	14	analysis	analysis	NOUN
ijtc-1924	3	15	of	of	ADP
ijtc-1924	3	16	tax	tax	NOUN
ijtc-1924	3	17	avoidance	avoidance	NOUN
ijtc-1924	3	18	and	and	CCONJ
ijtc-1924	3	19	firm	firm	ADJ
ijtc-1924	3	20	size	size	NOUN
ijtc-1924	3	21	on	on	ADP
ijtc-1924	3	22	fraudulent	fraudulent	ADJ
ijtc-1924	3	23	financial	financial	ADJ
ijtc-1924	3	24	reporting	reporting	NOUN
ijtc-1924	3	25	with	with	ADP
ijtc-1924	3	26	the	the	DET
ijtc-1924	3	27	beneish	beneish	ADJ
ijtc-1924	3	28	m	m	PROPN
ijtc-1924	3	29	-	-	PUNCT
ijtc-1924	3	30	score	score	NOUN
ijtc-1924	3	31	approach	approach	NOUN
ijtc-1924	3	32	intan	intan	PROPN
ijtc-1924	3	33	puspanita1	puspanita1	PROPN
ijtc-1924	3	34	,	,	PUNCT
ijtc-1924	3	35	anistya	anistya	NOUN
ijtc-1924	3	36	vinta	vinta	VERB
ijtc-1924	3	37	desi2	desi2	NOUN
ijtc-1924	3	38	12universitas	12universitas	NUM
ijtc-1924	3	39	sultan	sultan	PROPN
ijtc-1924	3	40	ageng	ageng	PROPN
ijtc-1924	3	41	tirtayasa	tirtayasa	PROPN
ijtc-1924	3	42	,	,	PUNCT
ijtc-1924	3	43	indonesia	indonesia	PROPN
ijtc-1924	3	44	correspondent	correspondent	NOUN
ijtc-1924	3	45	:	:	PUNCT
ijtc-1924	3	46	anistya.vinta@untirta.ac.id2	anistya.vinta@untirta.ac.id2	PROPN
ijtc-1924	3	47	received	receive	VERB
ijtc-1924	3	48	:	:	PUNCT
ijtc-1924	3	49	august	august	PROPN
ijtc-1924	3	50	22	22	NUM
ijtc-1924	3	51	,	,	PUNCT
ijtc-1924	3	52	2025	2025	NUM
ijtc-1924	3	53	accepted	accept	VERB
ijtc-1924	3	54	:	:	PUNCT
ijtc-1924	3	55	october	october	PROPN
ijtc-1924	3	56	15	15	NUM
ijtc-1924	3	57	,	,	PUNCT
ijtc-1924	3	58	2025	2025	NUM
ijtc-1924	3	59	published	publish	VERB
ijtc-1924	3	60	:	:	PUNCT
ijtc-1924	3	61	october	october	PROPN
ijtc-1924	3	62	31	31	NUM
ijtc-1924	3	63	,	,	PUNCT
ijtc-1924	3	64	2025	2025	NUM
ijtc-1924	3	65	citation	citation	NOUN
ijtc-1924	3	66	:	:	PUNCT
ijtc-1924	3	67	puspanita	puspanita	PROPN
ijtc-1924	3	68	,	,	PUNCT
ijtc-1924	3	69	i.	i.	PROPN
ijtc-1924	3	70	,	,	PUNCT
ijtc-1924	3	71	&	&	CCONJ
ijtc-1924	3	72	desi	desi	PROPN
ijtc-1924	3	73	,	,	PUNCT
ijtc-1924	3	74	a.v	a.v	PROPN
ijtc-1924	3	75	.	.	PROPN
ijtc-1924	3	76	,	,	PUNCT
ijtc-1924	3	77	(	(	PUNCT
ijtc-1924	3	78	2025	2025	NUM
ijtc-1924	3	79	)	)	PUNCT
ijtc-1924	3	80	.	.	PUNCT
ijtc-1924	4	1	analysis	analysis	NOUN
ijtc-1924	4	2	of	of	ADP
ijtc-1924	4	3	tax	tax	NOUN
ijtc-1924	4	4	avoidance	avoidance	NOUN
ijtc-1924	4	5	and	and	CCONJ
ijtc-1924	4	6	firm	firm	ADJ
ijtc-1924	4	7	size	size	NOUN
ijtc-1924	4	8	on	on	ADP
ijtc-1924	4	9	fraudulent	fraudulent	ADJ
ijtc-1924	4	10	financial	financial	ADJ
ijtc-1924	4	11	reporting	reporting	NOUN
ijtc-1924	4	12	with	with	ADP
ijtc-1924	4	13	the	the	DET
ijtc-1924	4	14	beneish	beneish	ADJ
ijtc-1924	4	15	m	m	PROPN
ijtc-1924	4	16	-	-	PUNCT
ijtc-1924	4	17	score	score	NOUN
ijtc-1924	4	18	approach	approach	NOUN
ijtc-1924	4	19	.	.	PUNCT
ijtc-1924	5	1	ilomata	ilomata	PROPN
ijtc-1924	5	2	international	international	ADJ
ijtc-1924	5	3	journal	journal	NOUN
ijtc-1924	5	4	of	of	ADP
ijtc-1924	5	5	tax	tax	NOUN
ijtc-1924	5	6	and	and	CCONJ
ijtc-1924	5	7	accounting	accounting	NOUN
ijtc-1924	5	8	,	,	PUNCT
ijtc-1924	5	9	6(4	6(4	NUM
ijtc-1924	5	10	)	)	PUNCT
ijtc-1924	5	11	,	,	PUNCT
ijtc-1924	5	12	1	1	NUM
ijtc-1924	5	13	-	-	SYM
ijtc-1924	5	14	14	14	NUM
ijtc-1924	5	15	.	.	PUNCT
ijtc-1924	6	1	https://doi.org/10.52728/ijtc.v6i4.1924	https://doi.org/10.52728/ijtc.v6i4.1924	NOUN
ijtc-1924	6	2	abstract	abstract	NOUN
ijtc-1924	6	3	:	:	PUNCT
ijtc-1924	6	4	this	this	DET
ijtc-1924	6	5	research	research	NOUN
ijtc-1924	6	6	investigated	investigate	VERB
ijtc-1924	6	7	the	the	DET
ijtc-1924	6	8	impact	impact	NOUN
ijtc-1924	6	9	of	of	ADP
ijtc-1924	6	10	tax	tax	NOUN
ijtc-1924	6	11	avoidance	avoidance	NOUN
ijtc-1924	6	12	,	,	PUNCT
ijtc-1924	6	13	firm	firm	ADJ
ijtc-1924	6	14	size	size	NOUN
ijtc-1924	6	15	,	,	PUNCT
ijtc-1924	6	16	and	and	CCONJ
ijtc-1924	6	17	profitability	profitability	NOUN
ijtc-1924	6	18	on	on	ADP
ijtc-1924	6	19	the	the	DET
ijtc-1924	6	20	f	f	NOUN
ijtc-1924	6	21	-	-	PUNCT
ijtc-1924	6	22	score	score	NOUN
ijtc-1924	6	23	as	as	ADP
ijtc-1924	6	24	a	a	DET
ijtc-1924	6	25	measure	measure	NOUN
ijtc-1924	6	26	of	of	ADP
ijtc-1924	6	27	fraudulent	fraudulent	ADJ
ijtc-1924	6	28	financial	financial	ADJ
ijtc-1924	6	29	reporting	reporting	NOUN
ijtc-1924	6	30	(	(	PUNCT
ijtc-1924	6	31	ffr	ffr	INTJ
ijtc-1924	6	32	)	)	PUNCT
ijtc-1924	6	33	in	in	ADP
ijtc-1924	6	34	indonesian	indonesian	ADJ
ijtc-1924	6	35	state	state	NOUN
ijtc-1924	6	36	-	-	PUNCT
ijtc-1924	6	37	owned	own	VERB
ijtc-1924	6	38	enterprises	enterprise	NOUN
ijtc-1924	6	39	(	(	PUNCT
ijtc-1924	6	40	bumn	bumn	NOUN
ijtc-1924	6	41	)	)	PUNCT
ijtc-1924	6	42	.	.	PUNCT
ijtc-1924	7	1	the	the	DET
ijtc-1924	7	2	use	use	NOUN
ijtc-1924	7	3	of	of	ADP
ijtc-1924	7	4	the	the	DET
ijtc-1924	7	5	beneish	beneish	PROPN
ijtc-1924	7	6	m	m	NOUN
ijtc-1924	7	7	-	-	NOUN
ijtc-1924	7	8	score	score	NOUN
ijtc-1924	7	9	to	to	PART
ijtc-1924	7	10	detect	detect	VERB
ijtc-1924	7	11	fraud	fraud	NOUN
ijtc-1924	7	12	is	be	AUX
ijtc-1924	7	13	not	not	PART
ijtc-1924	7	14	new	new	ADJ
ijtc-1924	7	15	,	,	PUNCT
ijtc-1924	7	16	but	but	CCONJ
ijtc-1924	7	17	applying	apply	VERB
ijtc-1924	7	18	it	it	PRON
ijtc-1924	7	19	in	in	ADP
ijtc-1924	7	20	the	the	DET
ijtc-1924	7	21	context	context	NOUN
ijtc-1924	7	22	of	of	ADP
ijtc-1924	7	23	bumn	bumn	NOUN
ijtc-1924	7	24	provides	provide	VERB
ijtc-1924	7	25	more	more	ADJ
ijtc-1924	7	26	insight	insight	NOUN
ijtc-1924	7	27	into	into	ADP
ijtc-1924	7	28	the	the	DET
ijtc-1924	7	29	level	level	NOUN
ijtc-1924	7	30	of	of	ADP
ijtc-1924	7	31	honesty	honesty	NOUN
ijtc-1924	7	32	among	among	ADP
ijtc-1924	7	33	government	government	NOUN
ijtc-1924	7	34	-	-	PUNCT
ijtc-1924	7	35	linked	link	VERB
ijtc-1924	7	36	businesses	business	NOUN
ijtc-1924	7	37	.	.	PUNCT
ijtc-1924	8	1	the	the	DET
ijtc-1924	8	2	study	study	NOUN
ijtc-1924	8	3	utilizes	utilize	VERB
ijtc-1924	8	4	secondary	secondary	ADJ
ijtc-1924	8	5	data	datum	NOUN
ijtc-1924	8	6	from	from	ADP
ijtc-1924	8	7	the	the	DET
ijtc-1924	8	8	annual	annual	ADJ
ijtc-1924	8	9	financial	financial	ADJ
ijtc-1924	8	10	statements	statement	NOUN
ijtc-1924	8	11	of	of	ADP
ijtc-1924	8	12	bumn	bumn	NOUN
ijtc-1924	8	13	for	for	ADP
ijtc-1924	8	14	the	the	DET
ijtc-1924	8	15	years	year	NOUN
ijtc-1924	8	16	2019	2019	NUM
ijtc-1924	8	17	to	to	ADP
ijtc-1924	8	18	2023	2023	NUM
ijtc-1924	8	19	and	and	CCONJ
ijtc-1924	8	20	employs	employ	VERB
ijtc-1924	8	21	multiple	multiple	ADJ
ijtc-1924	8	22	linear	linear	ADJ
ijtc-1924	8	23	regression	regression	NOUN
ijtc-1924	8	24	to	to	PART
ijtc-1924	8	25	examine	examine	VERB
ijtc-1924	8	26	the	the	DET
ijtc-1924	8	27	relationships	relationship	NOUN
ijtc-1924	8	28	among	among	ADP
ijtc-1924	8	29	variables	variable	NOUN
ijtc-1924	8	30	.	.	PUNCT
ijtc-1924	9	1	the	the	DET
ijtc-1924	9	2	results	result	NOUN
ijtc-1924	9	3	indicated	indicate	VERB
ijtc-1924	9	4	that	that	SCONJ
ijtc-1924	9	5	tax	tax	NOUN
ijtc-1924	9	6	avoidance	avoidance	NOUN
ijtc-1924	9	7	exerts	exert	VERB
ijtc-1924	9	8	a	a	DET
ijtc-1924	9	9	positive	positive	ADJ
ijtc-1924	9	10	and	and	CCONJ
ijtc-1924	9	11	significant	significant	ADJ
ijtc-1924	9	12	influence	influence	NOUN
ijtc-1924	9	13	on	on	ADP
ijtc-1924	9	14	ffr	ffr	PROPN
ijtc-1924	9	15	.	.	PUNCT
ijtc-1924	10	1	it	it	PRON
ijtc-1924	10	2	was	be	AUX
ijtc-1924	10	3	implied	imply	VERB
ijtc-1924	10	4	that	that	SCONJ
ijtc-1924	10	5	elevated	elevated	ADJ
ijtc-1924	10	6	levels	level	NOUN
ijtc-1924	10	7	of	of	ADP
ijtc-1924	10	8	tax	tax	NOUN
ijtc-1924	10	9	avoidance	avoidance	NOUN
ijtc-1924	10	10	may	may	AUX
ijtc-1924	10	11	enhance	enhance	VERB
ijtc-1924	10	12	the	the	DET
ijtc-1924	10	13	probability	probability	NOUN
ijtc-1924	10	14	of	of	ADP
ijtc-1924	10	15	financial	financial	ADJ
ijtc-1924	10	16	misstatement	misstatement	NOUN
ijtc-1924	10	17	.	.	PUNCT
ijtc-1924	11	1	on	on	ADP
ijtc-1924	11	2	the	the	DET
ijtc-1924	11	3	other	other	ADJ
ijtc-1924	11	4	hand	hand	NOUN
ijtc-1924	11	5	,	,	PUNCT
ijtc-1924	11	6	the	the	DET
ijtc-1924	11	7	size	size	NOUN
ijtc-1924	11	8	and	and	CCONJ
ijtc-1924	11	9	profitability	profitability	NOUN
ijtc-1924	11	10	of	of	ADP
ijtc-1924	11	11	a	a	DET
ijtc-1924	11	12	company	company	NOUN
ijtc-1924	11	13	do	do	AUX
ijtc-1924	11	14	not	not	PART
ijtc-1924	11	15	have	have	VERB
ijtc-1924	11	16	a	a	DET
ijtc-1924	11	17	big	big	ADJ
ijtc-1924	11	18	impact	impact	NOUN
ijtc-1924	11	19	on	on	ADP
ijtc-1924	11	20	ffr	ffr	PROPN
ijtc-1924	11	21	.	.	PUNCT
ijtc-1924	12	1	these	these	DET
ijtc-1924	12	2	results	result	VERB
ijtc-1924	12	3	validate	validate	VERB
ijtc-1924	12	4	that	that	PRON
ijtc-1924	12	5	tax	tax	NOUN
ijtc-1924	12	6	evasion	evasion	NOUN
ijtc-1924	12	7	may	may	AUX
ijtc-1924	12	8	serve	serve	VERB
ijtc-1924	12	9	as	as	ADP
ijtc-1924	12	10	a	a	DET
ijtc-1924	12	11	preliminary	preliminary	ADJ
ijtc-1924	12	12	indicator	indicator	NOUN
ijtc-1924	12	13	of	of	ADP
ijtc-1924	12	14	possible	possible	ADJ
ijtc-1924	12	15	financial	financial	ADJ
ijtc-1924	12	16	reporting	reporting	NOUN
ijtc-1924	12	17	fraud	fraud	NOUN
ijtc-1924	12	18	.	.	PUNCT
ijtc-1924	13	1	this	this	DET
ijtc-1924	13	2	study	study	NOUN
ijtc-1924	13	3	offers	offer	VERB
ijtc-1924	13	4	a	a	DET
ijtc-1924	13	5	contextual	contextual	ADJ
ijtc-1924	13	6	contribution	contribution	NOUN
ijtc-1924	13	7	to	to	ADP
ijtc-1924	13	8	the	the	DET
ijtc-1924	13	9	indonesian	indonesian	ADJ
ijtc-1924	13	10	soe	soe	ADJ
ijtc-1924	13	11	sector	sector	NOUN
ijtc-1924	13	12	and	and	CCONJ
ijtc-1924	13	13	underscores	underscore	VERB
ijtc-1924	13	14	the	the	DET
ijtc-1924	13	15	necessity	necessity	NOUN
ijtc-1924	13	16	of	of	ADP
ijtc-1924	13	17	fortifying	fortify	VERB
ijtc-1924	13	18	the	the	DET
ijtc-1924	13	19	theoretical	theoretical	ADJ
ijtc-1924	13	20	framework	framework	NOUN
ijtc-1924	13	21	that	that	PRON
ijtc-1924	13	22	connects	connect	VERB
ijtc-1924	13	23	tax	tax	NOUN
ijtc-1924	13	24	behavior	behavior	NOUN
ijtc-1924	13	25	to	to	ADP
ijtc-1924	13	26	financial	financial	ADJ
ijtc-1924	13	27	reporting	reporting	NOUN
ijtc-1924	13	28	errors	error	NOUN
ijtc-1924	13	29	.	.	PUNCT
ijtc-1924	14	1	this	this	DET
ijtc-1924	14	2	study	study	NOUN
ijtc-1924	14	3	also	also	ADV
ijtc-1924	14	4	offers	offer	VERB
ijtc-1924	14	5	practical	practical	ADJ
ijtc-1924	14	6	recommendations	recommendation	NOUN
ijtc-1924	14	7	for	for	SCONJ
ijtc-1924	14	8	policymakers	policymaker	NOUN
ijtc-1924	14	9	to	to	PART
ijtc-1924	14	10	enhance	enhance	VERB
ijtc-1924	14	11	internal	internal	ADJ
ijtc-1924	14	12	control	control	NOUN
ijtc-1924	14	13	systems	system	NOUN
ijtc-1924	14	14	and	and	CCONJ
ijtc-1924	14	15	improve	improve	VERB
ijtc-1924	14	16	the	the	DET
ijtc-1924	14	17	transparency	transparency	NOUN
ijtc-1924	14	18	of	of	ADP
ijtc-1924	14	19	taxation	taxation	NOUN
ijtc-1924	14	20	strategies	strategy	NOUN
ijtc-1924	14	21	for	for	ADP
ijtc-1924	14	22	state	state	NOUN
ijtc-1924	14	23	-	-	PUNCT
ijtc-1924	14	24	owned	own	VERB
ijtc-1924	14	25	enterprises	enterprise	NOUN
ijtc-1924	14	26	(	(	PUNCT
ijtc-1924	14	27	soes	soe	NOUN
ijtc-1924	14	28	)	)	PUNCT
ijtc-1924	14	29	.	.	PUNCT
ijtc-1924	15	1	keywords	keyword	NOUN
ijtc-1924	15	2	:	:	PUNCT
ijtc-1924	15	3	tax	tax	NOUN
ijtc-1924	15	4	avoidance	avoidance	NOUN
ijtc-1924	15	5	,	,	PUNCT
ijtc-1924	15	6	firm	firm	ADJ
ijtc-1924	15	7	size	size	NOUN
ijtc-1924	15	8	,	,	PUNCT
ijtc-1924	15	9	profitability	profitability	NOUN
ijtc-1924	15	10	,	,	PUNCT
ijtc-1924	15	11	fraudulent	fraudulent	ADJ
ijtc-1924	15	12	financial	financial	ADJ
ijtc-1924	15	13	reporting	reporting	NOUN
ijtc-1924	15	14	.	.	PUNCT
ijtc-1924	16	1	this	this	PRON
ijtc-1924	16	2	is	be	AUX
ijtc-1924	16	3	an	an	DET
ijtc-1924	16	4	open	open	ADJ
ijtc-1924	16	5	access	access	NOUN
ijtc-1924	16	6	article	article	NOUN
ijtc-1924	16	7	under	under	ADP
ijtc-1924	16	8	the	the	DET
ijtc-1924	16	9	cc	cc	NOUN
ijtc-1924	16	10	-	-	PUNCT
ijtc-1924	16	11	by	by	ADP
ijtc-1924	16	12	4.0	4.0	NUM
ijtc-1924	16	13	license	license	NOUN
ijtc-1924	16	14	.	.	PUNCT
ijtc-1924	17	1	introduction	introduction	NOUN
ijtc-1924	17	2	financial	financial	ADJ
ijtc-1924	17	3	statements	statement	NOUN
ijtc-1924	17	4	are	be	AUX
ijtc-1924	17	5	an	an	DET
ijtc-1924	17	6	important	important	ADJ
ijtc-1924	17	7	source	source	NOUN
ijtc-1924	17	8	of	of	ADP
ijtc-1924	17	9	information	information	NOUN
ijtc-1924	17	10	for	for	ADP
ijtc-1924	17	11	anyone	anyone	PRON
ijtc-1924	17	12	who	who	PRON
ijtc-1924	17	13	wants	want	VERB
ijtc-1924	17	14	to	to	PART
ijtc-1924	17	15	assess	assess	VERB
ijtc-1924	17	16	the	the	DET
ijtc-1924	17	17	performance	performance	NOUN
ijtc-1924	17	18	and	and	CCONJ
ijtc-1924	17	19	financial	financial	ADJ
ijtc-1924	17	20	condition	condition	NOUN
ijtc-1924	17	21	of	of	ADP
ijtc-1924	17	22	a	a	DET
ijtc-1924	17	23	company	company	NOUN
ijtc-1924	17	24	.	.	PUNCT
ijtc-1924	18	1	the	the	DET
ijtc-1924	18	2	reliability	reliability	NOUN
ijtc-1924	18	3	of	of	ADP
ijtc-1924	18	4	these	these	DET
ijtc-1924	18	5	statements	statement	NOUN
ijtc-1924	18	6	is	be	AUX
ijtc-1924	18	7	a	a	DET
ijtc-1924	18	8	key	key	ADJ
ijtc-1924	18	9	factor	factor	NOUN
ijtc-1924	18	10	in	in	ADP
ijtc-1924	18	11	maintaining	maintain	VERB
ijtc-1924	18	12	the	the	DET
ijtc-1924	18	13	trust	trust	NOUN
ijtc-1924	18	14	of	of	ADP
ijtc-1924	18	15	the	the	DET
ijtc-1924	18	16	public	public	ADJ
ijtc-1924	18	17	,	,	PUNCT
ijtc-1924	18	18	creditors	creditor	NOUN
ijtc-1924	18	19	,	,	PUNCT
ijtc-1924	18	20	regulators	regulator	NOUN
ijtc-1924	18	21	,	,	PUNCT
ijtc-1924	18	22	and	and	CCONJ
ijtc-1924	18	23	investors	investor	NOUN
ijtc-1924	18	24	in	in	ADP
ijtc-1924	18	25	the	the	DET
ijtc-1924	18	26	information	information	NOUN
ijtc-1924	18	27	presented	present	VERB
ijtc-1924	18	28	.	.	PUNCT
ijtc-1924	19	1	however	however	ADV
ijtc-1924	19	2	,	,	PUNCT
ijtc-1924	19	3	in	in	ADP
ijtc-1924	19	4	practice	practice	NOUN
ijtc-1924	19	5	,	,	PUNCT
ijtc-1924	19	6	many	many	ADJ
ijtc-1924	19	7	companies	company	NOUN
ijtc-1924	19	8	are	be	AUX
ijtc-1924	19	9	still	still	ADV
ijtc-1924	19	10	involved	involve	VERB
ijtc-1924	19	11	in	in	ADP
ijtc-1924	19	12	financial	financial	ADJ
ijtc-1924	19	13	statement	statement	NOUN
ijtc-1924	19	14	manipulation	manipulation	NOUN
ijtc-1924	19	15	or	or	CCONJ
ijtc-1924	19	16	fraudulent	fraudulent	ADJ
ijtc-1924	19	17	financial	financial	ADJ
ijtc-1924	19	18	reporting	reporting	NOUN
ijtc-1924	19	19	.	.	PUNCT
ijtc-1924	20	1	this	this	DET
ijtc-1924	20	2	action	action	NOUN
ijtc-1924	20	3	is	be	AUX
ijtc-1924	20	4	one	one	NUM
ijtc-1924	20	5	of	of	ADP
ijtc-1924	20	6	the	the	DET
ijtc-1924	20	7	most	most	ADV
ijtc-1924	20	8	serious	serious	ADJ
ijtc-1924	20	9	forms	form	NOUN
ijtc-1924	20	10	of	of	ADP
ijtc-1924	20	11	fraud	fraud	NOUN
ijtc-1924	20	12	because	because	SCONJ
ijtc-1924	20	13	it	it	PRON
ijtc-1924	20	14	can	can	AUX
ijtc-1924	20	15	mislead	mislead	VERB
ijtc-1924	20	16	economic	economic	ADJ
ijtc-1924	20	17	decision	decision	NOUN
ijtc-1924	20	18	makers	maker	NOUN
ijtc-1924	20	19	and	and	CCONJ
ijtc-1924	20	20	undermine	undermine	VERB
ijtc-1924	20	21	the	the	DET
ijtc-1924	20	22	integrity	integrity	NOUN
ijtc-1924	20	23	of	of	ADP
ijtc-1924	20	24	the	the	DET
ijtc-1924	20	25	financial	financial	ADJ
ijtc-1924	20	26	reporting	reporting	NOUN
ijtc-1924	20	27	system	system	NOUN
ijtc-1924	20	28	.	.	PUNCT
ijtc-1924	21	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	21	2	mailto	mailto	PROPN
ijtc-1924	21	3	:	:	PUNCT
ijtc-1924	21	4	anistya.vinta@untirta.ac.id2	anistya.vinta@untirta.ac.id2	VERB
ijtc-1924	21	5	https://doi.org/10.52728/ijtc.v6i4.1924	https://doi.org/10.52728/ijtc.v6i4.1924	NOUN
ijtc-1924	21	6	analysis	analysis	NOUN
ijtc-1924	21	7	of	of	ADP
ijtc-1924	21	8	tax	tax	NOUN
ijtc-1924	21	9	avoidance	avoidance	NOUN
ijtc-1924	21	10	and	and	CCONJ
ijtc-1924	21	11	firm	firm	ADJ
ijtc-1924	21	12	size	size	NOUN
ijtc-1924	21	13	on	on	ADP
ijtc-1924	21	14	fraudulent	fraudulent	ADJ
ijtc-1924	21	15	financial	financial	ADJ
ijtc-1924	21	16	reporting	reporting	NOUN
ijtc-1924	21	17	with	with	ADP
ijtc-1924	21	18	the	the	DET
ijtc-1924	21	19	beneish	beneish	PROPN
ijtc-1924	21	20	mscore	mscore	NOUN
ijtc-1924	21	21	approach	approach	NOUN
ijtc-1924	21	22	puspanita	puspanita	NOUN
ijtc-1924	21	23	and	and	CCONJ
ijtc-1924	21	24	vinta	vinta	VERB
ijtc-1924	21	25	desi	desi	NOUN
ijtc-1924	21	26	2	2	NUM
ijtc-1924	21	27	|	|	CCONJ
ijtc-1924	21	28	ilomata	ilomata	PROPN
ijtc-1924	21	29	international	international	ADJ
ijtc-1924	21	30	journal	journal	NOUN
ijtc-1924	21	31	of	of	ADP
ijtc-1924	21	32	tax	tax	PROPN
ijtc-1924	21	33	&	&	CCONJ
ijtc-1924	21	34	accounting	account	VERB
ijtc-1924	21	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	21	36	a	a	DET
ijtc-1924	21	37	possible	possible	ADJ
ijtc-1924	21	38	component	component	NOUN
ijtc-1924	21	39	of	of	ADP
ijtc-1924	21	40	financial	financial	ADJ
ijtc-1924	21	41	reporting	reporting	NOUN
ijtc-1924	21	42	fraud	fraud	NOUN
ijtc-1924	21	43	is	be	AUX
ijtc-1924	21	44	tax	tax	NOUN
ijtc-1924	21	45	evasion	evasion	NOUN
ijtc-1924	21	46	,	,	PUNCT
ijtc-1924	21	47	which	which	PRON
ijtc-1924	21	48	refers	refer	VERB
ijtc-1924	21	49	to	to	ADP
ijtc-1924	21	50	the	the	DET
ijtc-1924	21	51	unlawful	unlawful	ADJ
ijtc-1924	21	52	practice	practice	NOUN
ijtc-1924	21	53	of	of	ADP
ijtc-1924	21	54	willfully	willfully	ADV
ijtc-1924	21	55	hiding	hide	VERB
ijtc-1924	21	56	or	or	CCONJ
ijtc-1924	21	57	underreporting	underreporte	VERB
ijtc-1924	21	58	income	income	NOUN
ijtc-1924	21	59	in	in	ADP
ijtc-1924	21	60	order	order	NOUN
ijtc-1924	21	61	to	to	PART
ijtc-1924	21	62	lower	lower	VERB
ijtc-1924	21	63	one	one	NUM
ijtc-1924	21	64	's	's	PART
ijtc-1924	21	65	tax	tax	NOUN
ijtc-1924	21	66	obligation	obligation	NOUN
ijtc-1924	21	67	.	.	PUNCT
ijtc-1924	22	1	tax	tax	NOUN
ijtc-1924	22	2	avoidance	avoidance	NOUN
ijtc-1924	22	3	is	be	AUX
ijtc-1924	22	4	not	not	PART
ijtc-1924	22	5	illegal	illegal	ADJ
ijtc-1924	22	6	per	per	ADP
ijtc-1924	22	7	se	se	ADV
ijtc-1924	22	8	,	,	PUNCT
ijtc-1924	22	9	but	but	CCONJ
ijtc-1924	22	10	many	many	ADJ
ijtc-1924	22	11	see	see	VERB
ijtc-1924	22	12	it	it	PRON
ijtc-1924	22	13	as	as	ADP
ijtc-1924	22	14	a	a	DET
ijtc-1924	22	15	murky	murky	ADJ
ijtc-1924	22	16	area	area	NOUN
ijtc-1924	22	17	that	that	PRON
ijtc-1924	22	18	could	could	AUX
ijtc-1924	22	19	be	be	AUX
ijtc-1924	22	20	a	a	DET
ijtc-1924	22	21	sign	sign	NOUN
ijtc-1924	22	22	of	of	ADP
ijtc-1924	22	23	financial	financial	ADJ
ijtc-1924	22	24	reporting	reporting	NOUN
ijtc-1924	22	25	manipulation	manipulation	NOUN
ijtc-1924	22	26	.	.	PUNCT
ijtc-1924	23	1	according	accord	VERB
ijtc-1924	23	2	to	to	ADP
ijtc-1924	23	3	multiple	multiple	ADJ
ijtc-1924	23	4	research	research	NOUN
ijtc-1924	23	5	,	,	PUNCT
ijtc-1924	23	6	corporations	corporation	NOUN
ijtc-1924	23	7	that	that	PRON
ijtc-1924	23	8	engage	engage	VERB
ijtc-1924	23	9	in	in	ADP
ijtc-1924	23	10	aggressive	aggressive	ADJ
ijtc-1924	23	11	tax	tax	NOUN
ijtc-1924	23	12	avoidance	avoidance	NOUN
ijtc-1924	23	13	strategies	strategy	NOUN
ijtc-1924	23	14	may	may	AUX
ijtc-1924	23	15	falsify	falsify	VERB
ijtc-1924	23	16	their	their	PRON
ijtc-1924	23	17	financial	financial	ADJ
ijtc-1924	23	18	accounts	account	NOUN
ijtc-1924	23	19	by	by	ADP
ijtc-1924	23	20	omitting	omit	VERB
ijtc-1924	23	21	important	important	ADJ
ijtc-1924	23	22	information	information	NOUN
ijtc-1924	23	23	.	.	PUNCT
ijtc-1924	24	1	(	(	PUNCT
ijtc-1924	24	2	nguyen	nguyen	NOUN
ijtc-1924	24	3	,	,	PUNCT
ijtc-1924	24	4	2020	2020	NUM
ijtc-1924	24	5	)	)	PUNCT
ijtc-1924	24	6	.	.	PUNCT
ijtc-1924	25	1	another	another	DET
ijtc-1924	25	2	factor	factor	NOUN
ijtc-1924	25	3	that	that	PRON
ijtc-1924	25	4	might	might	AUX
ijtc-1924	25	5	affect	affect	VERB
ijtc-1924	25	6	the	the	DET
ijtc-1924	25	7	frequency	frequency	NOUN
ijtc-1924	25	8	of	of	ADP
ijtc-1924	25	9	financial	financial	ADJ
ijtc-1924	25	10	statement	statement	NOUN
ijtc-1924	25	11	fraud	fraud	NOUN
ijtc-1924	25	12	is	be	AUX
ijtc-1924	25	13	the	the	DET
ijtc-1924	25	14	size	size	NOUN
ijtc-1924	25	15	of	of	ADP
ijtc-1924	25	16	the	the	DET
ijtc-1924	25	17	company	company	NOUN
ijtc-1924	25	18	.	.	PUNCT
ijtc-1924	26	1	as	as	ADP
ijtc-1924	26	2	a	a	DET
ijtc-1924	26	3	general	general	ADJ
ijtc-1924	26	4	rule	rule	NOUN
ijtc-1924	26	5	,	,	PUNCT
ijtc-1924	26	6	larger	large	ADJ
ijtc-1924	26	7	organizations	organization	NOUN
ijtc-1924	26	8	are	be	AUX
ijtc-1924	26	9	less	less	ADV
ijtc-1924	26	10	likely	likely	ADJ
ijtc-1924	26	11	to	to	PART
ijtc-1924	26	12	be	be	AUX
ijtc-1924	26	13	victims	victim	NOUN
ijtc-1924	26	14	of	of	ADP
ijtc-1924	26	15	fraud	fraud	NOUN
ijtc-1924	26	16	because	because	SCONJ
ijtc-1924	26	17	they	they	PRON
ijtc-1924	26	18	have	have	VERB
ijtc-1924	26	19	more	more	ADJ
ijtc-1924	26	20	robust	robust	ADJ
ijtc-1924	26	21	systems	system	NOUN
ijtc-1924	26	22	of	of	ADP
ijtc-1924	26	23	internal	internal	ADJ
ijtc-1924	26	24	control	control	NOUN
ijtc-1924	26	25	and	and	CCONJ
ijtc-1924	26	26	oversight	oversight	NOUN
ijtc-1924	26	27	.	.	PUNCT
ijtc-1924	27	1	firm	firm	ADJ
ijtc-1924	27	2	size	size	NOUN
ijtc-1924	27	3	does	do	AUX
ijtc-1924	27	4	not	not	PART
ijtc-1924	27	5	necessarily	necessarily	ADV
ijtc-1924	27	6	reduce	reduce	VERB
ijtc-1924	27	7	fraud	fraud	NOUN
ijtc-1924	27	8	risk	risk	NOUN
ijtc-1924	27	9	,	,	PUNCT
ijtc-1924	27	10	as	as	SCONJ
ijtc-1924	27	11	larger	large	ADJ
ijtc-1924	27	12	firms	firm	NOUN
ijtc-1924	27	13	may	may	AUX
ijtc-1924	27	14	also	also	ADV
ijtc-1924	27	15	manipulate	manipulate	VERB
ijtc-1924	27	16	information	information	NOUN
ijtc-1924	27	17	systematically	systematically	ADV
ijtc-1924	27	18	(	(	PUNCT
ijtc-1924	27	19	waqidatun	waqidatun	PROPN
ijtc-1924	27	20	et	et	PROPN
ijtc-1924	27	21	al	al	PROPN
ijtc-1924	27	22	.	.	PROPN
ijtc-1924	27	23	,	,	PUNCT
ijtc-1924	27	24	2021	2021	NUM
ijtc-1924	27	25	)	)	PUNCT
ijtc-1924	27	26	.	.	PUNCT
ijtc-1924	28	1	in	in	ADP
ijtc-1924	28	2	this	this	DET
ijtc-1924	28	3	case	case	NOUN
ijtc-1924	28	4	,	,	PUNCT
ijtc-1924	28	5	garuda	garuda	PROPN
ijtc-1924	28	6	indonesia	indonesia	PROPN
ijtc-1924	28	7	reported	report	VERB
ijtc-1924	28	8	a	a	DET
ijtc-1924	28	9	net	net	ADJ
ijtc-1924	28	10	profit	profit	NOUN
ijtc-1924	28	11	of	of	ADP
ijtc-1924	28	12	usd	usd	NOUN
ijtc-1924	28	13	809,000	809,000	NUM
ijtc-1924	28	14	,	,	PUNCT
ijtc-1924	28	15	while	while	SCONJ
ijtc-1924	28	16	the	the	DET
ijtc-1924	28	17	audit	audit	NOUN
ijtc-1924	28	18	results	result	NOUN
ijtc-1924	28	19	showed	show	VERB
ijtc-1924	28	20	a	a	DET
ijtc-1924	28	21	loss	loss	NOUN
ijtc-1924	28	22	of	of	ADP
ijtc-1924	28	23	usd	usd	NOUN
ijtc-1924	28	24	244.95	244.95	NUM
ijtc-1924	28	25	million	million	NUM
ijtc-1924	28	26	.	.	PUNCT
ijtc-1924	29	1	the	the	DET
ijtc-1924	29	2	difference	difference	NOUN
ijtc-1924	29	3	was	be	AUX
ijtc-1924	29	4	caused	cause	VERB
ijtc-1924	29	5	by	by	ADP
ijtc-1924	29	6	accounting	accounting	NOUN
ijtc-1924	29	7	manipulation	manipulation	NOUN
ijtc-1924	29	8	,	,	PUNCT
ijtc-1924	29	9	namely	namely	ADV
ijtc-1924	29	10	the	the	DET
ijtc-1924	29	11	recognition	recognition	NOUN
ijtc-1924	29	12	of	of	ADP
ijtc-1924	29	13	revenue	revenue	NOUN
ijtc-1924	29	14	from	from	ADP
ijtc-1924	29	15	long	long	ADJ
ijtc-1924	29	16	-	-	PUNCT
ijtc-1924	29	17	term	term	NOUN
ijtc-1924	29	18	transactions	transaction	NOUN
ijtc-1924	29	19	that	that	PRON
ijtc-1924	29	20	should	should	AUX
ijtc-1924	29	21	not	not	PART
ijtc-1924	29	22	have	have	AUX
ijtc-1924	29	23	been	be	AUX
ijtc-1924	29	24	recognized	recognize	VERB
ijtc-1924	29	25	in	in	ADP
ijtc-1924	29	26	the	the	DET
ijtc-1924	29	27	current	current	ADJ
ijtc-1924	29	28	period	period	NOUN
ijtc-1924	29	29	.	.	PUNCT
ijtc-1924	30	1	according	accord	VERB
ijtc-1924	30	2	to	to	ADP
ijtc-1924	30	3	a	a	DET
ijtc-1924	30	4	report	report	NOUN
ijtc-1924	30	5	by	by	ADP
ijtc-1924	30	6	tempo	tempo	PROPN
ijtc-1924	30	7	magazine	magazine	PROPN
ijtc-1924	30	8	(	(	PUNCT
ijtc-1924	30	9	2019	2019	NUM
ijtc-1924	30	10	)	)	PUNCT
ijtc-1924	30	11	,	,	PUNCT
ijtc-1924	30	12	these	these	DET
ijtc-1924	30	13	actions	action	NOUN
ijtc-1924	30	14	reflect	reflect	VERB
ijtc-1924	30	15	a	a	DET
ijtc-1924	30	16	violation	violation	NOUN
ijtc-1924	30	17	of	of	ADP
ijtc-1924	30	18	accrual	accrual	ADJ
ijtc-1924	30	19	accounting	accounting	NOUN
ijtc-1924	30	20	principles	principle	NOUN
ijtc-1924	30	21	and	and	CCONJ
ijtc-1924	30	22	distort	distort	VERB
ijtc-1924	30	23	the	the	DET
ijtc-1924	30	24	financial	financial	ADJ
ijtc-1924	30	25	performance	performance	NOUN
ijtc-1924	30	26	reported	report	VERB
ijtc-1924	30	27	to	to	ADP
ijtc-1924	30	28	the	the	DET
ijtc-1924	30	29	public	public	NOUN
ijtc-1924	30	30	.	.	PUNCT
ijtc-1924	31	1	previous	previous	ADJ
ijtc-1924	31	2	studies	study	NOUN
ijtc-1924	31	3	have	have	AUX
ijtc-1924	31	4	also	also	ADV
ijtc-1924	31	5	highlighted	highlight	VERB
ijtc-1924	31	6	the	the	DET
ijtc-1924	31	7	relationship	relationship	NOUN
ijtc-1924	31	8	between	between	ADP
ijtc-1924	31	9	tax	tax	NOUN
ijtc-1924	31	10	avoidance	avoidance	NOUN
ijtc-1924	31	11	,	,	PUNCT
ijtc-1924	31	12	firm	firm	ADJ
ijtc-1924	31	13	size	size	NOUN
ijtc-1924	31	14	,	,	PUNCT
ijtc-1924	31	15	and	and	CCONJ
ijtc-1924	31	16	fraudulent	fraudulent	ADJ
ijtc-1924	31	17	financial	financial	ADJ
ijtc-1924	31	18	reporting	reporting	NOUN
ijtc-1924	31	19	.	.	PUNCT
ijtc-1924	32	1	(	(	PUNCT
ijtc-1924	32	2	putri	putri	PROPN
ijtc-1924	32	3	&	&	CCONJ
ijtc-1924	32	4	suhardjo	suhardjo	PROPN
ijtc-1924	32	5	,	,	PUNCT
ijtc-1924	32	6	2022	2022	NUM
ijtc-1924	32	7	)	)	PUNCT
ijtc-1924	32	8	found	find	VERB
ijtc-1924	32	9	that	that	SCONJ
ijtc-1924	32	10	tax	tax	NOUN
ijtc-1924	32	11	avoidance	avoidance	NOUN
ijtc-1924	32	12	has	have	VERB
ijtc-1924	32	13	a	a	DET
ijtc-1924	32	14	positive	positive	ADJ
ijtc-1924	32	15	and	and	CCONJ
ijtc-1924	32	16	significant	significant	ADJ
ijtc-1924	32	17	effect	effect	NOUN
ijtc-1924	32	18	on	on	ADP
ijtc-1924	32	19	fraudulent	fraudulent	ADJ
ijtc-1924	32	20	financial	financial	ADJ
ijtc-1924	32	21	reporting	reporting	NOUN
ijtc-1924	32	22	in	in	ADP
ijtc-1924	32	23	non	non	ADJ
ijtc-1924	32	24	-	-	ADJ
ijtc-1924	32	25	financial	financial	ADJ
ijtc-1924	32	26	companies	company	NOUN
ijtc-1924	32	27	listed	list	VERB
ijtc-1924	32	28	on	on	ADP
ijtc-1924	32	29	the	the	DET
ijtc-1924	32	30	indonesia	indonesia	PROPN
ijtc-1924	32	31	stock	stock	PROPN
ijtc-1924	32	32	exchange	exchange	PROPN
ijtc-1924	32	33	.	.	PUNCT
ijtc-1924	33	1	meanwhile	meanwhile	ADV
ijtc-1924	33	2	,	,	PUNCT
ijtc-1924	33	3	(	(	PUNCT
ijtc-1924	33	4	lestari	lestari	PROPN
ijtc-1924	33	5	&	&	CCONJ
ijtc-1924	33	6	machdar	machdar	PROPN
ijtc-1924	33	7	,	,	PUNCT
ijtc-1924	33	8	2024	2024	NUM
ijtc-1924	33	9	)	)	PUNCT
ijtc-1924	33	10	found	find	VERB
ijtc-1924	33	11	that	that	SCONJ
ijtc-1924	33	12	companies	company	NOUN
ijtc-1924	33	13	are	be	AUX
ijtc-1924	33	14	more	more	ADV
ijtc-1924	33	15	likely	likely	ADJ
ijtc-1924	33	16	to	to	PART
ijtc-1924	33	17	engage	engage	VERB
ijtc-1924	33	18	in	in	ADP
ijtc-1924	33	19	accounting	accounting	NOUN
ijtc-1924	33	20	manipulation	manipulation	NOUN
ijtc-1924	33	21	to	to	PART
ijtc-1924	33	22	hide	hide	VERB
ijtc-1924	33	23	their	their	PRON
ijtc-1924	33	24	tax	tax	NOUN
ijtc-1924	33	25	avoidance	avoidance	NOUN
ijtc-1924	33	26	tactics	tactic	NOUN
ijtc-1924	33	27	from	from	ADP
ijtc-1924	33	28	stakeholders	stakeholder	NOUN
ijtc-1924	33	29	if	if	SCONJ
ijtc-1924	33	30	they	they	PRON
ijtc-1924	33	31	are	be	AUX
ijtc-1924	33	32	involved	involve	VERB
ijtc-1924	33	33	in	in	ADP
ijtc-1924	33	34	significant	significant	ADJ
ijtc-1924	33	35	levels	level	NOUN
ijtc-1924	33	36	of	of	ADP
ijtc-1924	33	37	tax	tax	NOUN
ijtc-1924	33	38	avoidance	avoidance	NOUN
ijtc-1924	33	39	.	.	PUNCT
ijtc-1924	34	1	(	(	PUNCT
ijtc-1924	34	2	elisabeth	elisabeth	PROPN
ijtc-1924	34	3	&	&	CCONJ
ijtc-1924	34	4	simanjuntak	simanjuntak	PROPN
ijtc-1924	34	5	,	,	PUNCT
ijtc-1924	34	6	2020	2020	NUM
ijtc-1924	34	7	)	)	PUNCT
ijtc-1924	34	8	,	,	PUNCT
ijtc-1924	34	9	through	through	ADP
ijtc-1924	34	10	a	a	DET
ijtc-1924	34	11	systematic	systematic	ADJ
ijtc-1924	34	12	review	review	NOUN
ijtc-1924	34	13	of	of	ADP
ijtc-1924	34	14	the	the	DET
ijtc-1924	34	15	literature	literature	NOUN
ijtc-1924	34	16	on	on	ADP
ijtc-1924	34	17	fraud	fraud	NOUN
ijtc-1924	34	18	detection	detection	NOUN
ijtc-1924	34	19	in	in	ADP
ijtc-1924	34	20	indonesia	indonesia	PROPN
ijtc-1924	34	21	,	,	PUNCT
ijtc-1924	34	22	highlight	highlight	VERB
ijtc-1924	34	23	the	the	DET
ijtc-1924	34	24	importance	importance	NOUN
ijtc-1924	34	25	of	of	ADP
ijtc-1924	34	26	a	a	DET
ijtc-1924	34	27	context	context	NOUN
ijtc-1924	34	28	-	-	PUNCT
ijtc-1924	34	29	specific	specific	ADJ
ijtc-1924	34	30	approach	approach	NOUN
ijtc-1924	34	31	,	,	PUNCT
ijtc-1924	34	32	both	both	CCONJ
ijtc-1924	34	33	in	in	ADP
ijtc-1924	34	34	private	private	ADJ
ijtc-1924	34	35	companies	company	NOUN
ijtc-1924	34	36	and	and	CCONJ
ijtc-1924	34	37	public	public	ADJ
ijtc-1924	34	38	sector	sector	NOUN
ijtc-1924	34	39	entities	entity	NOUN
ijtc-1924	34	40	.	.	PUNCT
ijtc-1924	35	1	the	the	DET
ijtc-1924	35	2	review	review	NOUN
ijtc-1924	35	3	showed	show	VERB
ijtc-1924	35	4	that	that	SCONJ
ijtc-1924	35	5	most	most	ADJ
ijtc-1924	35	6	existing	exist	VERB
ijtc-1924	35	7	financial	financial	ADJ
ijtc-1924	35	8	statement	statement	NOUN
ijtc-1924	35	9	fraud	fraud	NOUN
ijtc-1924	35	10	detection	detection	NOUN
ijtc-1924	35	11	methods	method	NOUN
ijtc-1924	35	12	were	be	AUX
ijtc-1924	35	13	not	not	PART
ijtc-1924	35	14	fully	fully	ADV
ijtc-1924	35	15	effective	effective	ADJ
ijtc-1924	35	16	when	when	SCONJ
ijtc-1924	35	17	applied	apply	VERB
ijtc-1924	35	18	to	to	ADP
ijtc-1924	35	19	the	the	DET
ijtc-1924	35	20	complex	complex	ADJ
ijtc-1924	35	21	organizational	organizational	ADJ
ijtc-1924	35	22	structure	structure	NOUN
ijtc-1924	35	23	of	of	ADP
ijtc-1924	35	24	state	state	NOUN
ijtc-1924	35	25	-	-	PUNCT
ijtc-1924	35	26	owned	own	VERB
ijtc-1924	35	27	enterprises	enterprise	NOUN
ijtc-1924	35	28	.	.	PUNCT
ijtc-1924	36	1	meanwhile	meanwhile	ADV
ijtc-1924	36	2	,	,	PUNCT
ijtc-1924	36	3	(	(	PUNCT
ijtc-1924	36	4	mardeliani	mardeliani	PROPN
ijtc-1924	36	5	&	&	CCONJ
ijtc-1924	36	6	alvia	alvia	NOUN
ijtc-1924	36	7	,	,	PUNCT
ijtc-1924	36	8	2022	2022	NUM
ijtc-1924	36	9	)	)	PUNCT
ijtc-1924	36	10	found	find	VERB
ijtc-1924	36	11	that	that	SCONJ
ijtc-1924	36	12	financial	financial	ADJ
ijtc-1924	36	13	targets	target	NOUN
ijtc-1924	36	14	,	,	PUNCT
ijtc-1924	36	15	collaboration	collaboration	NOUN
ijtc-1924	36	16	in	in	ADP
ijtc-1924	36	17	government	government	NOUN
ijtc-1924	36	18	projects	project	NOUN
ijtc-1924	36	19	,	,	PUNCT
ijtc-1924	36	20	changes	change	NOUN
ijtc-1924	36	21	in	in	ADP
ijtc-1924	36	22	directorship	directorship	NOUN
ijtc-1924	36	23	,	,	PUNCT
ijtc-1924	36	24	and	and	CCONJ
ijtc-1924	36	25	dualism	dualism	NOUN
ijtc-1924	36	26	of	of	ADP
ijtc-1924	36	27	positions	position	NOUN
ijtc-1924	36	28	have	have	VERB
ijtc-1924	36	29	a	a	DET
ijtc-1924	36	30	significant	significant	ADJ
ijtc-1924	36	31	effect	effect	NOUN
ijtc-1924	36	32	on	on	ADP
ijtc-1924	36	33	indications	indication	NOUN
ijtc-1924	36	34	of	of	ADP
ijtc-1924	36	35	financial	financial	ADJ
ijtc-1924	36	36	reporting	reporting	NOUN
ijtc-1924	36	37	fraud	fraud	NOUN
ijtc-1924	36	38	,	,	PUNCT
ijtc-1924	36	39	while	while	SCONJ
ijtc-1924	36	40	the	the	DET
ijtc-1924	36	41	quality	quality	NOUN
ijtc-1924	36	42	and	and	CCONJ
ijtc-1924	36	43	replacement	replacement	NOUN
ijtc-1924	36	44	of	of	ADP
ijtc-1924	36	45	external	external	ADJ
ijtc-1924	36	46	auditors	auditor	NOUN
ijtc-1924	36	47	do	do	AUX
ijtc-1924	36	48	not	not	PART
ijtc-1924	36	49	show	show	VERB
ijtc-1924	36	50	a	a	DET
ijtc-1924	36	51	significant	significant	ADJ
ijtc-1924	36	52	effect	effect	NOUN
ijtc-1924	36	53	.	.	PUNCT
ijtc-1924	37	1	the	the	DET
ijtc-1924	37	2	information	information	NOUN
ijtc-1924	37	3	provided	provide	VERB
ijtc-1924	37	4	a	a	DET
ijtc-1924	37	5	clear	clear	ADJ
ijtc-1924	37	6	need	need	NOUN
ijtc-1924	37	7	for	for	ADP
ijtc-1924	37	8	additional	additional	ADJ
ijtc-1924	37	9	research	research	NOUN
ijtc-1924	37	10	,	,	PUNCT
ijtc-1924	37	11	related	relate	VERB
ijtc-1924	37	12	to	to	ADP
ijtc-1924	37	13	tax	tax	NOUN
ijtc-1924	37	14	avoidance	avoidance	NOUN
ijtc-1924	37	15	variables	variable	NOUN
ijtc-1924	37	16	and	and	CCONJ
ijtc-1924	37	17	firm	firm	ADJ
ijtc-1924	37	18	size	size	NOUN
ijtc-1924	37	19	,	,	PUNCT
ijtc-1924	37	20	as	as	SCONJ
ijtc-1924	37	21	they	they	PRON
ijtc-1924	37	22	relate	relate	VERB
ijtc-1924	37	23	to	to	ADP
ijtc-1924	37	24	financial	financial	ADJ
ijtc-1924	37	25	reporting	reporting	NOUN
ijtc-1924	37	26	fraud	fraud	NOUN
ijtc-1924	37	27	.	.	PUNCT
ijtc-1924	38	1	therefore	therefore	ADV
ijtc-1924	38	2	,	,	PUNCT
ijtc-1924	38	3	this	this	DET
ijtc-1924	38	4	study	study	NOUN
ijtc-1924	38	5	aims	aim	VERB
ijtc-1924	38	6	to	to	PART
ijtc-1924	38	7	analyze	analyze	VERB
ijtc-1924	38	8	state	state	NOUN
ijtc-1924	38	9	-	-	PUNCT
ijtc-1924	38	10	owned	own	VERB
ijtc-1924	38	11	enterprises	enterprise	NOUN
ijtc-1924	38	12	(	(	PUNCT
ijtc-1924	38	13	soes	soe	NOUN
ijtc-1924	38	14	)	)	PUNCT
ijtc-1924	38	15	listed	list	VERB
ijtc-1924	38	16	on	on	ADP
ijtc-1924	38	17	the	the	DET
ijtc-1924	38	18	indonesia	indonesia	PROPN
ijtc-1924	38	19	stock	stock	PROPN
ijtc-1924	38	20	exchange	exchange	PROPN
ijtc-1924	38	21	during	during	ADP
ijtc-1924	38	22	the	the	DET
ijtc-1924	38	23	2019–2023	2019–2023	NUM
ijtc-1924	38	24	period	period	NOUN
ijtc-1924	38	25	to	to	PART
ijtc-1924	38	26	deepen	deepen	VERB
ijtc-1924	38	27	understanding	understanding	NOUN
ijtc-1924	38	28	of	of	ADP
ijtc-1924	38	29	the	the	DET
ijtc-1924	38	30	relationship	relationship	NOUN
ijtc-1924	38	31	between	between	ADP
ijtc-1924	38	32	these	these	DET
ijtc-1924	38	33	variables	variable	NOUN
ijtc-1924	38	34	in	in	ADP
ijtc-1924	38	35	the	the	DET
ijtc-1924	38	36	context	context	NOUN
ijtc-1924	38	37	of	of	ADP
ijtc-1924	38	38	financial	financial	ADJ
ijtc-1924	38	39	reporting	reporting	NOUN
ijtc-1924	38	40	fraud	fraud	NOUN
ijtc-1924	38	41	.	.	PUNCT
ijtc-1924	39	1	agency	agency	NOUN
ijtc-1924	39	2	theory	theory	NOUN
ijtc-1924	39	3	according	accord	VERB
ijtc-1924	39	4	to	to	ADP
ijtc-1924	39	5	(	(	PUNCT
ijtc-1924	39	6	jensen	jensen	PROPN
ijtc-1924	39	7	&	&	CCONJ
ijtc-1924	39	8	meckling	meckling	PROPN
ijtc-1924	39	9	,	,	PUNCT
ijtc-1924	39	10	1976	1976	NUM
ijtc-1924	39	11	)	)	PUNCT
ijtc-1924	39	12	,	,	PUNCT
ijtc-1924	39	13	agency	agency	NOUN
ijtc-1924	39	14	theory	theory	NOUN
ijtc-1924	39	15	explains	explain	VERB
ijtc-1924	39	16	the	the	DET
ijtc-1924	39	17	relationship	relationship	NOUN
ijtc-1924	39	18	between	between	ADP
ijtc-1924	39	19	owners	owner	NOUN
ijtc-1924	39	20	(	(	PUNCT
ijtc-1924	39	21	principals	principal	NOUN
ijtc-1924	39	22	)	)	PUNCT
ijtc-1924	39	23	and	and	CCONJ
ijtc-1924	39	24	managers	manager	NOUN
ijtc-1924	39	25	(	(	PUNCT
ijtc-1924	39	26	agents	agent	NOUN
ijtc-1924	39	27	)	)	PUNCT
ijtc-1924	39	28	,	,	PUNCT
ijtc-1924	39	29	whereby	whereby	SCONJ
ijtc-1924	39	30	principals	principal	NOUN
ijtc-1924	39	31	authorize	authorize	VERB
ijtc-1924	39	32	agents	agent	NOUN
ijtc-1924	39	33	to	to	PART
ijtc-1924	39	34	manage	manage	VERB
ijtc-1924	39	35	companies	company	NOUN
ijtc-1924	39	36	in	in	ADP
ijtc-1924	39	37	accordance	accordance	NOUN
ijtc-1924	39	38	with	with	ADP
ijtc-1924	39	39	their	their	PRON
ijtc-1924	39	40	interests	interest	NOUN
ijtc-1924	39	41	.	.	PUNCT
ijtc-1924	40	1	however	however	ADV
ijtc-1924	40	2	,	,	PUNCT
ijtc-1924	40	3	because	because	SCONJ
ijtc-1924	40	4	agents	agent	NOUN
ijtc-1924	40	5	have	have	VERB
ijtc-1924	40	6	more	more	ADJ
ijtc-1924	40	7	information	information	NOUN
ijtc-1924	40	8	,	,	PUNCT
ijtc-1924	40	9	information	information	NOUN
ijtc-1924	40	10	asymmetry	asymmetry	NOUN
ijtc-1924	40	11	arises	arise	VERB
ijtc-1924	40	12	,	,	PUNCT
ijtc-1924	40	13	giving	give	VERB
ijtc-1924	40	14	rise	rise	NOUN
ijtc-1924	40	15	to	to	ADP
ijtc-1924	40	16	conflicts	conflict	NOUN
ijtc-1924	40	17	of	of	ADP
ijtc-1924	40	18	interest	interest	NOUN
ijtc-1924	40	19	.	.	PUNCT
ijtc-1924	41	1	when	when	SCONJ
ijtc-1924	41	2	the	the	DET
ijtc-1924	41	3	personal	personal	ADJ
ijtc-1924	41	4	interests	interest	NOUN
ijtc-1924	41	5	of	of	ADP
ijtc-1924	41	6	managers	manager	NOUN
ijtc-1924	41	7	differ	differ	VERB
ijtc-1924	41	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	41	9	analysis	analysis	NOUN
ijtc-1924	41	10	of	of	ADP
ijtc-1924	41	11	tax	tax	NOUN
ijtc-1924	41	12	avoidance	avoidance	NOUN
ijtc-1924	41	13	and	and	CCONJ
ijtc-1924	41	14	firm	firm	ADJ
ijtc-1924	41	15	size	size	NOUN
ijtc-1924	41	16	on	on	ADP
ijtc-1924	41	17	fraudulent	fraudulent	ADJ
ijtc-1924	41	18	financial	financial	ADJ
ijtc-1924	41	19	reporting	reporting	NOUN
ijtc-1924	41	20	with	with	ADP
ijtc-1924	41	21	the	the	DET
ijtc-1924	41	22	beneish	beneish	PROPN
ijtc-1924	41	23	mscore	mscore	NOUN
ijtc-1924	41	24	approach	approach	NOUN
ijtc-1924	41	25	puspanita	puspanita	NOUN
ijtc-1924	41	26	and	and	CCONJ
ijtc-1924	41	27	vinta	vinta	VERB
ijtc-1924	41	28	desi	desi	NOUN
ijtc-1924	41	29	3	3	NUM
ijtc-1924	41	30	|	|	CCONJ
ijtc-1924	41	31	ilomata	ilomata	PROPN
ijtc-1924	41	32	international	international	ADJ
ijtc-1924	41	33	journal	journal	NOUN
ijtc-1924	41	34	of	of	ADP
ijtc-1924	41	35	tax	tax	PROPN
ijtc-1924	41	36	&	&	CCONJ
ijtc-1924	41	37	accounting	accounting	NOUN
ijtc-1924	41	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	41	39	from	from	ADP
ijtc-1924	41	40	those	those	PRON
ijtc-1924	41	41	of	of	ADP
ijtc-1924	41	42	owners	owner	NOUN
ijtc-1924	41	43	,	,	PUNCT
ijtc-1924	41	44	they	they	PRON
ijtc-1924	41	45	may	may	AUX
ijtc-1924	41	46	act	act	VERB
ijtc-1924	41	47	contrary	contrary	ADV
ijtc-1924	41	48	to	to	ADP
ijtc-1924	41	49	the	the	DET
ijtc-1924	41	50	company	company	NOUN
ijtc-1924	41	51	's	's	PART
ijtc-1924	41	52	objectives	objective	NOUN
ijtc-1924	41	53	,	,	PUNCT
ijtc-1924	41	54	including	include	VERB
ijtc-1924	41	55	manipulating	manipulate	VERB
ijtc-1924	41	56	financial	financial	ADJ
ijtc-1924	41	57	statements	statement	NOUN
ijtc-1924	41	58	(	(	PUNCT
ijtc-1924	41	59	ariani	ariani	PROPN
ijtc-1924	41	60	&	&	CCONJ
ijtc-1924	41	61	prastiwi	prastiwi	PROPN
ijtc-1924	41	62	,	,	PUNCT
ijtc-1924	41	63	2020	2020	NUM
ijtc-1924	41	64	;	;	PUNCT
ijtc-1924	41	65	julita	julita	PROPN
ijtc-1924	41	66	et	et	PROPN
ijtc-1924	41	67	al	al	PROPN
ijtc-1924	41	68	.	.	PROPN
ijtc-1924	41	69	,	,	PUNCT
ijtc-1924	41	70	2014	2014	NUM
ijtc-1924	41	71	;	;	PUNCT
ijtc-1924	41	72	mareta	mareta	NOUN
ijtc-1924	41	73	&	&	CCONJ
ijtc-1924	41	74	fitriyah	fitriyah	PROPN
ijtc-1924	41	75	,	,	PUNCT
ijtc-1924	41	76	2017	2017	NUM
ijtc-1924	41	77	)	)	PUNCT
ijtc-1924	41	78	.	.	PUNCT
ijtc-1924	42	1	agency	agency	NOUN
ijtc-1924	42	2	theory	theory	NOUN
ijtc-1924	42	3	is	be	AUX
ijtc-1924	42	4	used	use	VERB
ijtc-1924	42	5	because	because	SCONJ
ijtc-1924	42	6	it	it	PRON
ijtc-1924	42	7	can	can	AUX
ijtc-1924	42	8	explain	explain	VERB
ijtc-1924	42	9	how	how	SCONJ
ijtc-1924	42	10	differences	difference	NOUN
ijtc-1924	42	11	in	in	ADP
ijtc-1924	42	12	interests	interest	NOUN
ijtc-1924	42	13	and	and	CCONJ
ijtc-1924	42	14	information	information	NOUN
ijtc-1924	42	15	asymmetry	asymmetry	NOUN
ijtc-1924	42	16	affect	affect	VERB
ijtc-1924	42	17	decisions	decision	NOUN
ijtc-1924	42	18	and	and	CCONJ
ijtc-1924	42	19	financial	financial	ADJ
ijtc-1924	42	20	reporting	reporting	NOUN
ijtc-1924	42	21	.	.	PUNCT
ijtc-1924	43	1	financial	financial	ADJ
ijtc-1924	43	2	reports	report	NOUN
ijtc-1924	43	3	can	can	AUX
ijtc-1924	43	4	be	be	AUX
ijtc-1924	43	5	used	use	VERB
ijtc-1924	43	6	as	as	ADP
ijtc-1924	43	7	a	a	DET
ijtc-1924	43	8	means	means	NOUN
ijtc-1924	43	9	for	for	SCONJ
ijtc-1924	43	10	managers	manager	NOUN
ijtc-1924	43	11	to	to	PART
ijtc-1924	43	12	protect	protect	VERB
ijtc-1924	43	13	their	their	PRON
ijtc-1924	43	14	personal	personal	ADJ
ijtc-1924	43	15	interests	interest	NOUN
ijtc-1924	43	16	amid	amid	ADP
ijtc-1924	43	17	performance	performance	NOUN
ijtc-1924	43	18	pressure	pressure	NOUN
ijtc-1924	43	19	and	and	CCONJ
ijtc-1924	43	20	incentive	incentive	NOUN
ijtc-1924	43	21	systems	system	NOUN
ijtc-1924	43	22	(	(	PUNCT
ijtc-1924	43	23	abderrahim	abderrahim	NOUN
ijtc-1924	43	24	et	et	PROPN
ijtc-1924	43	25	al	al	PROPN
ijtc-1924	43	26	.	.	PROPN
ijtc-1924	43	27	,	,	PUNCT
ijtc-1924	43	28	2024	2024	NUM
ijtc-1924	43	29	)	)	PUNCT
ijtc-1924	43	30	.	.	PUNCT
ijtc-1924	44	1	therefore	therefore	ADV
ijtc-1924	44	2	,	,	PUNCT
ijtc-1924	44	3	this	this	DET
ijtc-1924	44	4	theory	theory	NOUN
ijtc-1924	44	5	emphasizes	emphasize	VERB
ijtc-1924	44	6	the	the	DET
ijtc-1924	44	7	importance	importance	NOUN
ijtc-1924	44	8	of	of	ADP
ijtc-1924	44	9	governance	governance	NOUN
ijtc-1924	44	10	and	and	CCONJ
ijtc-1924	44	11	internal	internal	ADJ
ijtc-1924	44	12	control	control	NOUN
ijtc-1924	44	13	to	to	PART
ijtc-1924	44	14	prevent	prevent	VERB
ijtc-1924	44	15	manipulation	manipulation	NOUN
ijtc-1924	44	16	and	and	CCONJ
ijtc-1924	44	17	fraud	fraud	NOUN
ijtc-1924	44	18	in	in	ADP
ijtc-1924	44	19	financial	financial	ADJ
ijtc-1924	44	20	reports	report	NOUN
ijtc-1924	44	21	.	.	PUNCT
ijtc-1924	45	1	fraudulent	fraudulent	ADJ
ijtc-1924	45	2	financial	financial	ADJ
ijtc-1924	45	3	reporting	reporting	NOUN
ijtc-1924	45	4	deliberately	deliberately	ADV
ijtc-1924	45	5	misrepresenting	misrepresent	VERB
ijtc-1924	45	6	financial	financial	ADJ
ijtc-1924	45	7	facts	fact	NOUN
ijtc-1924	45	8	with	with	ADP
ijtc-1924	45	9	the	the	DET
ijtc-1924	45	10	goal	goal	NOUN
ijtc-1924	45	11	of	of	ADP
ijtc-1924	45	12	fooling	fool	VERB
ijtc-1924	45	13	stakeholders	stakeholder	NOUN
ijtc-1924	45	14	like	like	ADP
ijtc-1924	45	15	investors	investor	NOUN
ijtc-1924	45	16	,	,	PUNCT
ijtc-1924	45	17	creditors	creditor	NOUN
ijtc-1924	45	18	,	,	PUNCT
ijtc-1924	45	19	regulators	regulator	NOUN
ijtc-1924	45	20	,	,	PUNCT
ijtc-1924	45	21	or	or	CCONJ
ijtc-1924	45	22	the	the	DET
ijtc-1924	45	23	public	public	NOUN
ijtc-1924	45	24	is	be	AUX
ijtc-1924	45	25	known	know	VERB
ijtc-1924	45	26	as	as	ADP
ijtc-1924	45	27	financial	financial	ADJ
ijtc-1924	45	28	statement	statement	NOUN
ijtc-1924	45	29	manipulation	manipulation	NOUN
ijtc-1924	45	30	or	or	CCONJ
ijtc-1924	45	31	fraud	fraud	NOUN
ijtc-1924	45	32	.	.	PUNCT
ijtc-1924	46	1	accounting	accounting	NOUN
ijtc-1924	46	2	fraud	fraud	PROPN
ijtc-1924	46	3	,	,	PUNCT
ijtc-1924	46	4	which	which	PRON
ijtc-1924	46	5	includes	include	VERB
ijtc-1924	46	6	the	the	DET
ijtc-1924	46	7	manipulation	manipulation	NOUN
ijtc-1924	46	8	of	of	ADP
ijtc-1924	46	9	financial	financial	ADJ
ijtc-1924	46	10	statements	statement	NOUN
ijtc-1924	46	11	(	(	PUNCT
ijtc-1924	46	12	acfe	acfe	NOUN
ijtc-1924	46	13	,	,	PUNCT
ijtc-1924	46	14	2022	2022	NUM
ijtc-1924	46	15	)	)	PUNCT
ijtc-1924	46	16	,	,	PUNCT
ijtc-1924	46	17	seriously	seriously	ADV
ijtc-1924	46	18	compromises	compromise	VERB
ijtc-1924	46	19	the	the	DET
ijtc-1924	46	20	trustworthiness	trustworthiness	NOUN
ijtc-1924	46	21	and	and	CCONJ
ijtc-1924	46	22	accuracy	accuracy	NOUN
ijtc-1924	46	23	of	of	ADP
ijtc-1924	46	24	financial	financial	ADJ
ijtc-1924	46	25	records	record	NOUN
ijtc-1924	46	26	.	.	PUNCT
ijtc-1924	47	1	one	one	NUM
ijtc-1924	47	2	often	often	ADV
ijtc-1924	47	3	used	use	VERB
ijtc-1924	47	4	approach	approach	NOUN
ijtc-1924	47	5	to	to	PART
ijtc-1924	47	6	identify	identify	VERB
ijtc-1924	47	7	the	the	DET
ijtc-1924	47	8	likelihood	likelihood	NOUN
ijtc-1924	47	9	of	of	ADP
ijtc-1924	47	10	this	this	DET
ijtc-1924	47	11	kind	kind	NOUN
ijtc-1924	47	12	of	of	ADP
ijtc-1924	47	13	fraud	fraud	NOUN
ijtc-1924	47	14	is	be	AUX
ijtc-1924	47	15	the	the	DET
ijtc-1924	47	16	beneish	beneish	ADJ
ijtc-1924	47	17	m	m	NOUN
ijtc-1924	47	18	-	-	NOUN
ijtc-1924	47	19	score	score	NOUN
ijtc-1924	47	20	,	,	PUNCT
ijtc-1924	47	21	a	a	DET
ijtc-1924	47	22	model	model	NOUN
ijtc-1924	47	23	created	create	VERB
ijtc-1924	47	24	by	by	ADP
ijtc-1924	47	25	(	(	PUNCT
ijtc-1924	47	26	bernard	bernard	PROPN
ijtc-1924	47	27	et	et	PROPN
ijtc-1924	47	28	al	al	PROPN
ijtc-1924	47	29	.	.	PROPN
ijtc-1924	47	30	,	,	PUNCT
ijtc-1924	47	31	1999	1999	NUM
ijtc-1924	47	32	)	)	PUNCT
ijtc-1924	47	33	regarding	regard	VERB
ijtc-1924	47	34	the	the	DET
ijtc-1924	47	35	quantity	quantity	NOUN
ijtc-1924	47	36	of	of	ADP
ijtc-1924	47	37	financial	financial	ADJ
ijtc-1924	47	38	ratios	ratio	NOUN
ijtc-1924	47	39	.	.	PUNCT
ijtc-1924	48	1	by	by	ADP
ijtc-1924	48	2	evaluating	evaluate	VERB
ijtc-1924	48	3	eight	eight	NUM
ijtc-1924	48	4	financial	financial	ADJ
ijtc-1924	48	5	variables	variable	NOUN
ijtc-1924	48	6	,	,	PUNCT
ijtc-1924	48	7	this	this	DET
ijtc-1924	48	8	model	model	NOUN
ijtc-1924	48	9	attempts	attempt	VERB
ijtc-1924	48	10	to	to	PART
ijtc-1924	48	11	detect	detect	VERB
ijtc-1924	48	12	organizations	organization	NOUN
ijtc-1924	48	13	that	that	PRON
ijtc-1924	48	14	are	be	AUX
ijtc-1924	48	15	likely	likely	ADJ
ijtc-1924	48	16	to	to	PART
ijtc-1924	48	17	manipulate	manipulate	VERB
ijtc-1924	48	18	their	their	PRON
ijtc-1924	48	19	financial	financial	ADJ
ijtc-1924	48	20	statements	statement	NOUN
ijtc-1924	48	21	.	.	PUNCT
ijtc-1924	49	1	the	the	DET
ijtc-1924	49	2	main	main	ADJ
ijtc-1924	49	3	aspects	aspect	NOUN
ijtc-1924	49	4	that	that	PRON
ijtc-1924	49	5	are	be	AUX
ijtc-1924	49	6	often	often	ADV
ijtc-1924	49	7	manipulated	manipulate	VERB
ijtc-1924	49	8	include	include	VERB
ijtc-1924	49	9	an	an	DET
ijtc-1924	49	10	increase	increase	NOUN
ijtc-1924	49	11	in	in	ADP
ijtc-1924	49	12	accounts	account	NOUN
ijtc-1924	49	13	receivable	receivable	ADJ
ijtc-1924	49	14	,	,	PUNCT
ijtc-1924	49	15	a	a	DET
ijtc-1924	49	16	decrease	decrease	NOUN
ijtc-1924	49	17	in	in	ADP
ijtc-1924	49	18	gross	gross	ADJ
ijtc-1924	49	19	profit	profit	NOUN
ijtc-1924	49	20	margin	margin	NOUN
ijtc-1924	49	21	,	,	PUNCT
ijtc-1924	49	22	accumulation	accumulation	NOUN
ijtc-1924	49	23	of	of	ADP
ijtc-1924	49	24	non	non	ADJ
ijtc-1924	49	25	-	-	ADJ
ijtc-1924	49	26	productive	productive	ADJ
ijtc-1924	49	27	assets	asset	NOUN
ijtc-1924	49	28	,	,	PUNCT
ijtc-1924	49	29	changes	change	NOUN
ijtc-1924	49	30	in	in	ADP
ijtc-1924	49	31	depreciation	depreciation	NOUN
ijtc-1924	49	32	methods	method	NOUN
ijtc-1924	49	33	,	,	PUNCT
ijtc-1924	49	34	growth	growth	NOUN
ijtc-1924	49	35	in	in	ADP
ijtc-1924	49	36	operating	operating	NOUN
ijtc-1924	49	37	costs	cost	NOUN
ijtc-1924	49	38	,	,	PUNCT
ijtc-1924	49	39	accrual	accrual	ADJ
ijtc-1924	49	40	measures	measure	NOUN
ijtc-1924	49	41	,	,	PUNCT
ijtc-1924	49	42	changes	change	NOUN
ijtc-1924	49	43	in	in	ADP
ijtc-1924	49	44	leverage	leverage	NOUN
ijtc-1924	49	45	,	,	PUNCT
ijtc-1924	49	46	and	and	CCONJ
ijtc-1924	49	47	unusual	unusual	ADJ
ijtc-1924	49	48	sales	sale	NOUN
ijtc-1924	49	49	growth	growth	NOUN
ijtc-1924	49	50	.	.	PUNCT
ijtc-1924	50	1	these	these	DET
ijtc-1924	50	2	forms	form	NOUN
ijtc-1924	50	3	of	of	ADP
ijtc-1924	50	4	manipulation	manipulation	NOUN
ijtc-1924	50	5	are	be	AUX
ijtc-1924	50	6	captured	capture	VERB
ijtc-1924	50	7	by	by	ADP
ijtc-1924	50	8	the	the	DET
ijtc-1924	50	9	eight	eight	NUM
ijtc-1924	50	10	ratios	ratio	NOUN
ijtc-1924	50	11	in	in	ADP
ijtc-1924	50	12	the	the	DET
ijtc-1924	50	13	beneish	beneish	ADJ
ijtc-1924	50	14	m	m	PROPN
ijtc-1924	50	15	-	-	PUNCT
ijtc-1924	50	16	score	score	NOUN
ijtc-1924	50	17	model	model	NOUN
ijtc-1924	50	18	.	.	PUNCT
ijtc-1924	51	1	a	a	DET
ijtc-1924	51	2	high	high	ADJ
ijtc-1924	51	3	mscore	mscore	NOUN
ijtc-1924	51	4	,	,	PUNCT
ijtc-1924	51	5	as	as	SCONJ
ijtc-1924	51	6	explained	explain	VERB
ijtc-1924	51	7	by	by	ADP
ijtc-1924	51	8	(	(	PUNCT
ijtc-1924	51	9	fenyves	fenyve	NOUN
ijtc-1924	51	10	et	et	PROPN
ijtc-1924	51	11	al	al	PROPN
ijtc-1924	51	12	.	.	PROPN
ijtc-1924	51	13	,	,	PUNCT
ijtc-1924	51	14	2023	2023	NUM
ijtc-1924	51	15	)	)	PUNCT
ijtc-1924	51	16	,	,	PUNCT
ijtc-1924	51	17	indicates	indicate	VERB
ijtc-1924	51	18	a	a	DET
ijtc-1924	51	19	strong	strong	ADJ
ijtc-1924	51	20	possibility	possibility	NOUN
ijtc-1924	51	21	of	of	ADP
ijtc-1924	51	22	material	material	NOUN
ijtc-1924	51	23	misstatement	misstatement	NOUN
ijtc-1924	51	24	related	relate	VERB
ijtc-1924	51	25	to	to	ADP
ijtc-1924	51	26	fraud	fraud	VERB
ijtc-1924	51	27	in	in	ADP
ijtc-1924	51	28	a	a	DET
ijtc-1924	51	29	company	company	NOUN
ijtc-1924	51	30	's	's	PART
ijtc-1924	51	31	financial	financial	ADJ
ijtc-1924	51	32	statements	statement	NOUN
ijtc-1924	51	33	.	.	PUNCT
ijtc-1924	52	1	since	since	SCONJ
ijtc-1924	52	2	state	state	NOUN
ijtc-1924	52	3	-	-	PUNCT
ijtc-1924	52	4	owned	own	VERB
ijtc-1924	52	5	enterprises	enterprise	NOUN
ijtc-1924	52	6	(	(	PUNCT
ijtc-1924	52	7	soes	soe	NOUN
ijtc-1924	52	8	)	)	PUNCT
ijtc-1924	52	9	are	be	AUX
ijtc-1924	52	10	huge	huge	ADJ
ijtc-1924	52	11	,	,	PUNCT
ijtc-1924	52	12	subject	subject	ADJ
ijtc-1924	52	13	to	to	ADP
ijtc-1924	52	14	intense	intense	ADJ
ijtc-1924	52	15	public	public	ADJ
ijtc-1924	52	16	scrutiny	scrutiny	NOUN
ijtc-1924	52	17	,	,	PUNCT
ijtc-1924	52	18	and	and	CCONJ
ijtc-1924	52	19	frequently	frequently	ADV
ijtc-1924	52	20	encounter	encounter	VERB
ijtc-1924	52	21	pressure	pressure	NOUN
ijtc-1924	52	22	to	to	PART
ijtc-1924	52	23	preserve	preserve	VERB
ijtc-1924	52	24	their	their	PRON
ijtc-1924	52	25	reputation	reputation	NOUN
ijtc-1924	52	26	and	and	CCONJ
ijtc-1924	52	27	financial	financial	ADJ
ijtc-1924	52	28	performance	performance	NOUN
ijtc-1924	52	29	in	in	ADP
ijtc-1924	52	30	the	the	DET
ijtc-1924	52	31	view	view	NOUN
ijtc-1924	52	32	of	of	ADP
ijtc-1924	52	33	both	both	CCONJ
ijtc-1924	52	34	the	the	DET
ijtc-1924	52	35	public	public	NOUN
ijtc-1924	52	36	and	and	CCONJ
ijtc-1924	52	37	the	the	DET
ijtc-1924	52	38	government	government	NOUN
ijtc-1924	52	39	,	,	PUNCT
ijtc-1924	52	40	the	the	DET
ijtc-1924	52	41	beneish	beneish	PROPN
ijtc-1924	52	42	m	m	PROPN
ijtc-1924	52	43	-	-	ADJ
ijtc-1924	52	44	score	score	NOUN
ijtc-1924	52	45	method	method	NOUN
ijtc-1924	52	46	is	be	AUX
ijtc-1924	52	47	especially	especially	ADV
ijtc-1924	52	48	applicable	applicable	ADJ
ijtc-1924	52	49	to	to	ADP
ijtc-1924	52	50	their	their	PRON
ijtc-1924	52	51	situation	situation	NOUN
ijtc-1924	52	52	.	.	PUNCT
ijtc-1924	53	1	indications	indication	NOUN
ijtc-1924	53	2	of	of	ADP
ijtc-1924	53	3	manipulation	manipulation	NOUN
ijtc-1924	53	4	can	can	AUX
ijtc-1924	53	5	be	be	AUX
ijtc-1924	53	6	measured	measure	VERB
ijtc-1924	53	7	and	and	CCONJ
ijtc-1924	53	8	the	the	DET
ijtc-1924	53	9	impact	impact	NOUN
ijtc-1924	53	10	of	of	ADP
ijtc-1924	53	11	factors	factor	NOUN
ijtc-1924	53	12	like	like	ADP
ijtc-1924	53	13	tax	tax	NOUN
ijtc-1924	53	14	evasion	evasion	NOUN
ijtc-1924	53	15	and	and	CCONJ
ijtc-1924	53	16	firm	firm	ADJ
ijtc-1924	53	17	size	size	NOUN
ijtc-1924	53	18	on	on	ADP
ijtc-1924	53	19	the	the	DET
ijtc-1924	53	20	likelihood	likelihood	NOUN
ijtc-1924	53	21	for	for	ADP
ijtc-1924	53	22	manipulation	manipulation	NOUN
ijtc-1924	53	23	can	can	AUX
ijtc-1924	53	24	be	be	AUX
ijtc-1924	53	25	examined	examine	VERB
ijtc-1924	53	26	using	use	VERB
ijtc-1924	53	27	this	this	DET
ijtc-1924	53	28	approach	approach	NOUN
ijtc-1924	53	29	(	(	PUNCT
ijtc-1924	53	30	falasifah	falasifah	PROPN
ijtc-1924	53	31	et	et	PROPN
ijtc-1924	53	32	al	al	PROPN
ijtc-1924	53	33	.	.	PROPN
ijtc-1924	53	34	,	,	PUNCT
ijtc-1924	53	35	2025	2025	NUM
ijtc-1924	53	36	)	)	PUNCT
ijtc-1924	53	37	.	.	PUNCT
ijtc-1924	54	1	tax	tax	NOUN
ijtc-1924	54	2	avoidance	avoidance	NOUN
ijtc-1924	54	3	tax	tax	NOUN
ijtc-1924	54	4	avoidance	avoidance	NOUN
ijtc-1924	54	5	is	be	AUX
ijtc-1924	54	6	a	a	DET
ijtc-1924	54	7	legal	legal	ADJ
ijtc-1924	54	8	strategy	strategy	NOUN
ijtc-1924	54	9	used	use	VERB
ijtc-1924	54	10	by	by	ADP
ijtc-1924	54	11	companies	company	NOUN
ijtc-1924	54	12	to	to	PART
ijtc-1924	54	13	minimize	minimize	VERB
ijtc-1924	54	14	their	their	PRON
ijtc-1924	54	15	tax	tax	NOUN
ijtc-1924	54	16	burden	burden	NOUN
ijtc-1924	54	17	by	by	ADP
ijtc-1924	54	18	exploiting	exploit	VERB
ijtc-1924	54	19	loopholes	loophole	NOUN
ijtc-1924	54	20	in	in	ADP
ijtc-1924	54	21	tax	tax	NOUN
ijtc-1924	54	22	regulations	regulation	NOUN
ijtc-1924	54	23	.	.	PUNCT
ijtc-1924	55	1	although	although	SCONJ
ijtc-1924	55	2	it	it	PRON
ijtc-1924	55	3	does	do	AUX
ijtc-1924	55	4	not	not	PART
ijtc-1924	55	5	violate	violate	VERB
ijtc-1924	55	6	the	the	DET
ijtc-1924	55	7	law	law	NOUN
ijtc-1924	55	8	,	,	PUNCT
ijtc-1924	55	9	this	this	DET
ijtc-1924	55	10	practice	practice	NOUN
ijtc-1924	55	11	is	be	AUX
ijtc-1924	55	12	often	often	ADV
ijtc-1924	55	13	considered	consider	VERB
ijtc-1924	55	14	unethical	unethical	ADJ
ijtc-1924	55	15	because	because	SCONJ
ijtc-1924	55	16	it	it	PRON
ijtc-1924	55	17	can	can	AUX
ijtc-1924	55	18	result	result	VERB
ijtc-1924	55	19	in	in	ADP
ijtc-1924	55	20	reduced	reduce	VERB
ijtc-1924	55	21	state	state	NOUN
ijtc-1924	55	22	revenue	revenue	NOUN
ijtc-1924	55	23	(	(	PUNCT
ijtc-1924	55	24	siregar	siregar	NOUN
ijtc-1924	55	25	et	et	PROPN
ijtc-1924	55	26	al	al	PROPN
ijtc-1924	55	27	.	.	PROPN
ijtc-1924	55	28	,	,	PUNCT
ijtc-1924	55	29	2022	2022	NUM
ijtc-1924	55	30	;	;	PUNCT
ijtc-1924	55	31	yunis	yunis	NOUN
ijtc-1924	55	32	&	&	CCONJ
ijtc-1924	55	33	hasnawati	hasnawati	NOUN
ijtc-1924	55	34	,	,	PUNCT
ijtc-1924	55	35	2023	2023	NUM
ijtc-1924	55	36	)	)	PUNCT
ijtc-1924	55	37	.	.	PUNCT
ijtc-1924	56	1	in	in	ADP
ijtc-1924	56	2	the	the	DET
ijtc-1924	56	3	context	context	NOUN
ijtc-1924	56	4	of	of	ADP
ijtc-1924	56	5	agency	agency	NOUN
ijtc-1924	56	6	theory	theory	NOUN
ijtc-1924	56	7	,	,	PUNCT
ijtc-1924	56	8	tax	tax	NOUN
ijtc-1924	56	9	avoidance	avoidance	NOUN
ijtc-1924	56	10	reflects	reflect	VERB
ijtc-1924	56	11	a	a	DET
ijtc-1924	56	12	potential	potential	ADJ
ijtc-1924	56	13	conflict	conflict	NOUN
ijtc-1924	56	14	between	between	ADP
ijtc-1924	56	15	managers	manager	NOUN
ijtc-1924	56	16	and	and	CCONJ
ijtc-1924	56	17	shareholders	shareholder	NOUN
ijtc-1924	56	18	,	,	PUNCT
ijtc-1924	56	19	as	as	SCONJ
ijtc-1924	56	20	managers	manager	NOUN
ijtc-1924	56	21	may	may	AUX
ijtc-1924	56	22	utilize	utilize	VERB
ijtc-1924	56	23	this	this	DET
ijtc-1924	56	24	strategy	strategy	NOUN
ijtc-1924	56	25	for	for	ADP
ijtc-1924	56	26	personal	personal	ADJ
ijtc-1924	56	27	gain	gain	NOUN
ijtc-1924	56	28	,	,	PUNCT
ijtc-1924	56	29	contrary	contrary	ADV
ijtc-1924	56	30	to	to	ADP
ijtc-1924	56	31	the	the	DET
ijtc-1924	56	32	company	company	NOUN
ijtc-1924	56	33	's	's	PART
ijtc-1924	56	34	long	long	ADJ
ijtc-1924	56	35	-	-	PUNCT
ijtc-1924	56	36	term	term	NOUN
ijtc-1924	56	37	objectives	objective	NOUN
ijtc-1924	56	38	(	(	PUNCT
ijtc-1924	56	39	ngau	ngau	PROPN
ijtc-1924	56	40	et	et	PROPN
ijtc-1924	56	41	al	al	PROPN
ijtc-1924	56	42	.	.	PROPN
ijtc-1924	56	43	,	,	PUNCT
ijtc-1924	56	44	2025	2025	NUM
ijtc-1924	56	45	)	)	PUNCT
ijtc-1924	56	46	.	.	PUNCT
ijtc-1924	57	1	furthermore	furthermore	ADV
ijtc-1924	57	2	,	,	PUNCT
ijtc-1924	57	3	research	research	NOUN
ijtc-1924	57	4	indicates	indicate	VERB
ijtc-1924	57	5	that	that	SCONJ
ijtc-1924	57	6	aggressive	aggressive	ADJ
ijtc-1924	57	7	tax	tax	NOUN
ijtc-1924	57	8	avoidance	avoidance	NOUN
ijtc-1924	57	9	may	may	AUX
ijtc-1924	57	10	encourage	encourage	VERB
ijtc-1924	57	11	financial	financial	ADJ
ijtc-1924	57	12	statement	statement	NOUN
ijtc-1924	57	13	manipulation	manipulation	NOUN
ijtc-1924	57	14	(	(	PUNCT
ijtc-1924	57	15	yenni	yenni	X
ijtc-1924	57	16	et	et	PROPN
ijtc-1924	57	17	al	al	PROPN
ijtc-1924	57	18	.	.	PROPN
ijtc-1924	57	19	,	,	PUNCT
ijtc-1924	57	20	2017	2017	NUM
ijtc-1924	57	21	)	)	PUNCT
ijtc-1924	57	22	.	.	PUNCT
ijtc-1924	58	1	building	build	VERB
ijtc-1924	58	2	on	on	ADP
ijtc-1924	58	3	this	this	PRON
ijtc-1924	58	4	,	,	PUNCT
ijtc-1924	58	5	tax	tax	NOUN
ijtc-1924	58	6	avoidance	avoidance	NOUN
ijtc-1924	58	7	is	be	AUX
ijtc-1924	58	8	increasingly	increasingly	ADV
ijtc-1924	58	9	recognized	recognize	VERB
ijtc-1924	58	10	as	as	ADP
ijtc-1924	58	11	a	a	DET
ijtc-1924	58	12	form	form	NOUN
ijtc-1924	58	13	of	of	ADP
ijtc-1924	58	14	managerial	managerial	ADJ
ijtc-1924	58	15	opportunism	opportunism	NOUN
ijtc-1924	58	16	that	that	PRON
ijtc-1924	58	17	can	can	AUX
ijtc-1924	58	18	exacerbate	exacerbate	VERB
ijtc-1924	58	19	institutional	institutional	ADJ
ijtc-1924	58	20	conflict	conflict	NOUN
ijtc-1924	58	21	and	and	CCONJ
ijtc-1924	58	22	potentially	potentially	ADV
ijtc-1924	58	23	lead	lead	VERB
ijtc-1924	58	24	to	to	ADP
ijtc-1924	58	25	financial	financial	ADJ
ijtc-1924	58	26	reporting	reporting	NOUN
ijtc-1924	58	27	fraud	fraud	NOUN
ijtc-1924	58	28	.	.	PUNCT
ijtc-1924	59	1	however	however	ADV
ijtc-1924	59	2	,	,	PUNCT
ijtc-1924	59	3	research	research	NOUN
ijtc-1924	59	4	shows	show	VERB
ijtc-1924	59	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	59	6	analysis	analysis	NOUN
ijtc-1924	59	7	of	of	ADP
ijtc-1924	59	8	tax	tax	NOUN
ijtc-1924	59	9	avoidance	avoidance	NOUN
ijtc-1924	59	10	and	and	CCONJ
ijtc-1924	59	11	firm	firm	ADJ
ijtc-1924	59	12	size	size	NOUN
ijtc-1924	59	13	on	on	ADP
ijtc-1924	59	14	fraudulent	fraudulent	ADJ
ijtc-1924	59	15	financial	financial	ADJ
ijtc-1924	59	16	reporting	reporting	NOUN
ijtc-1924	59	17	with	with	ADP
ijtc-1924	59	18	the	the	DET
ijtc-1924	59	19	beneish	beneish	PROPN
ijtc-1924	59	20	mscore	mscore	NOUN
ijtc-1924	59	21	approach	approach	NOUN
ijtc-1924	59	22	puspanita	puspanita	NOUN
ijtc-1924	59	23	and	and	CCONJ
ijtc-1924	59	24	vinta	vinta	VERB
ijtc-1924	59	25	desi	desi	NOUN
ijtc-1924	59	26	4	4	NUM
ijtc-1924	59	27	|	|	ADV
ijtc-1924	59	28	ilomata	ilomata	PROPN
ijtc-1924	59	29	international	international	ADJ
ijtc-1924	59	30	journal	journal	NOUN
ijtc-1924	59	31	of	of	ADP
ijtc-1924	59	32	tax	tax	PROPN
ijtc-1924	59	33	&	&	CCONJ
ijtc-1924	59	34	accounting	accounting	NOUN
ijtc-1924	59	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	59	36	that	that	SCONJ
ijtc-1924	59	37	the	the	DET
ijtc-1924	59	38	relationship	relationship	NOUN
ijtc-1924	59	39	between	between	ADP
ijtc-1924	59	40	tax	tax	NOUN
ijtc-1924	59	41	avoidance	avoidance	NOUN
ijtc-1924	59	42	practices	practice	NOUN
ijtc-1924	59	43	,	,	PUNCT
ijtc-1924	59	44	institutional	institutional	ADJ
ijtc-1924	59	45	conflict	conflict	NOUN
ijtc-1924	59	46	,	,	PUNCT
ijtc-1924	59	47	and	and	CCONJ
ijtc-1924	59	48	the	the	DET
ijtc-1924	59	49	quality	quality	NOUN
ijtc-1924	59	50	of	of	ADP
ijtc-1924	59	51	corporate	corporate	ADJ
ijtc-1924	59	52	financial	financial	ADJ
ijtc-1924	59	53	reporting	reporting	NOUN
ijtc-1924	59	54	has	have	AUX
ijtc-1924	59	55	not	not	PART
ijtc-1924	59	56	yet	yet	ADV
ijtc-1924	59	57	been	be	AUX
ijtc-1924	59	58	explored	explore	VERB
ijtc-1924	59	59	,	,	PUNCT
ijtc-1924	59	60	highlighting	highlight	VERB
ijtc-1924	59	61	the	the	DET
ijtc-1924	59	62	need	need	NOUN
ijtc-1924	59	63	for	for	ADP
ijtc-1924	59	64	further	further	ADJ
ijtc-1924	59	65	empirical	empirical	ADJ
ijtc-1924	59	66	investigation	investigation	NOUN
ijtc-1924	59	67	to	to	PART
ijtc-1924	59	68	clarify	clarify	VERB
ijtc-1924	59	69	these	these	DET
ijtc-1924	59	70	dynamics	dynamic	NOUN
ijtc-1924	59	71	(	(	PUNCT
ijtc-1924	59	72	kusumawati	kusumawati	PROPN
ijtc-1924	59	73	et	et	PROPN
ijtc-1924	59	74	al	al	PROPN
ijtc-1924	59	75	.	.	PROPN
ijtc-1924	59	76	,	,	PUNCT
ijtc-1924	59	77	2024	2024	NUM
ijtc-1924	59	78	;	;	PUNCT
ijtc-1924	59	79	wongsinhirun	wongsinhirun	PROPN
ijtc-1924	59	80	et	et	PROPN
ijtc-1924	59	81	al	al	PROPN
ijtc-1924	59	82	.	.	PROPN
ijtc-1924	59	83	,	,	PUNCT
ijtc-1924	59	84	2024	2024	NUM
ijtc-1924	59	85	)	)	PUNCT
ijtc-1924	59	86	.	.	PUNCT
ijtc-1924	60	1	firm	firm	ADJ
ijtc-1924	60	2	size	size	NOUN
ijtc-1924	60	3	firm	firm	NOUN
ijtc-1924	60	4	size	size	NOUN
ijtc-1924	60	5	is	be	AUX
ijtc-1924	60	6	a	a	DET
ijtc-1924	60	7	crucial	crucial	ADJ
ijtc-1924	60	8	indicator	indicator	NOUN
ijtc-1924	60	9	in	in	ADP
ijtc-1924	60	10	financial	financial	ADJ
ijtc-1924	60	11	analysis	analysis	NOUN
ijtc-1924	60	12	,	,	PUNCT
ijtc-1924	60	13	as	as	SCONJ
ijtc-1924	60	14	it	it	PRON
ijtc-1924	60	15	reflects	reflect	VERB
ijtc-1924	60	16	the	the	DET
ijtc-1924	60	17	scale	scale	NOUN
ijtc-1924	60	18	of	of	ADP
ijtc-1924	60	19	a	a	DET
ijtc-1924	60	20	company	company	NOUN
ijtc-1924	60	21	's	's	PART
ijtc-1924	60	22	operations	operation	NOUN
ijtc-1924	60	23	and	and	CCONJ
ijtc-1924	60	24	the	the	DET
ijtc-1924	60	25	resources	resource	NOUN
ijtc-1924	60	26	.	.	PUNCT
ijtc-1924	61	1	according	accord	VERB
ijtc-1924	61	2	to	to	ADP
ijtc-1924	61	3	(	(	PUNCT
ijtc-1924	61	4	verya	verya	NOUN
ijtc-1924	61	5	,	,	PUNCT
ijtc-1924	61	6	2017	2017	NUM
ijtc-1924	61	7	)	)	PUNCT
ijtc-1924	61	8	revenue	revenue	NOUN
ijtc-1924	61	9	,	,	PUNCT
ijtc-1924	61	10	assets	asset	NOUN
ijtc-1924	61	11	,	,	PUNCT
ijtc-1924	61	12	and	and	CCONJ
ijtc-1924	61	13	market	market	NOUN
ijtc-1924	61	14	cap	cap	NOUN
ijtc-1924	61	15	are	be	AUX
ijtc-1924	61	16	the	the	DET
ijtc-1924	61	17	three	three	NUM
ijtc-1924	61	18	main	main	ADJ
ijtc-1924	61	19	indicators	indicator	NOUN
ijtc-1924	61	20	of	of	ADP
ijtc-1924	61	21	a	a	DET
ijtc-1924	61	22	firm	firm	ADJ
ijtc-1924	61	23	size	size	NOUN
ijtc-1924	61	24	.	.	PUNCT
ijtc-1924	62	1	in	in	ADP
ijtc-1924	62	2	this	this	DET
ijtc-1924	62	3	study	study	NOUN
ijtc-1924	62	4	,	,	PUNCT
ijtc-1924	62	5	total	total	ADJ
ijtc-1924	62	6	assets	asset	NOUN
ijtc-1924	62	7	were	be	AUX
ijtc-1924	62	8	used	use	VERB
ijtc-1924	62	9	as	as	ADP
ijtc-1924	62	10	a	a	DET
ijtc-1924	62	11	measure	measure	NOUN
ijtc-1924	62	12	of	of	ADP
ijtc-1924	62	13	firm	firm	ADJ
ijtc-1924	62	14	size	size	NOUN
ijtc-1924	62	15	.	.	PUNCT
ijtc-1924	63	1	when	when	SCONJ
ijtc-1924	63	2	a	a	DET
ijtc-1924	63	3	big	big	ADJ
ijtc-1924	63	4	firm	firm	NOUN
ijtc-1924	63	5	is	be	AUX
ijtc-1924	63	6	a	a	DET
ijtc-1924	63	7	state	state	NOUN
ijtc-1924	63	8	-	-	PUNCT
ijtc-1924	63	9	owned	own	VERB
ijtc-1924	63	10	entity	entity	NOUN
ijtc-1924	63	11	(	(	PUNCT
ijtc-1924	63	12	soe	soe	PROPN
ijtc-1924	63	13	)	)	PUNCT
ijtc-1924	63	14	that	that	PRON
ijtc-1924	63	15	has	have	VERB
ijtc-1924	63	16	to	to	PART
ijtc-1924	63	17	keep	keep	VERB
ijtc-1924	63	18	its	its	PRON
ijtc-1924	63	19	performance	performance	NOUN
ijtc-1924	63	20	in	in	ADP
ijtc-1924	63	21	the	the	DET
ijtc-1924	63	22	public	public	ADJ
ijtc-1924	63	23	eye	eye	NOUN
ijtc-1924	63	24	,	,	PUNCT
ijtc-1924	63	25	it	it	PRON
ijtc-1924	63	26	tends	tend	VERB
ijtc-1924	63	27	to	to	PART
ijtc-1924	63	28	distort	distort	VERB
ijtc-1924	63	29	reports	report	NOUN
ijtc-1924	63	30	to	to	PART
ijtc-1924	63	31	keep	keep	VERB
ijtc-1924	63	32	its	its	PRON
ijtc-1924	63	33	stock	stock	NOUN
ijtc-1924	63	34	price	price	NOUN
ijtc-1924	63	35	stable	stable	ADJ
ijtc-1924	63	36	and	and	CCONJ
ijtc-1924	63	37	its	its	PRON
ijtc-1924	63	38	reputation	reputation	NOUN
ijtc-1924	63	39	in	in	ADP
ijtc-1924	63	40	the	the	DET
ijtc-1924	63	41	market	market	NOUN
ijtc-1924	63	42	,	,	PUNCT
ijtc-1924	63	43	according	accord	VERB
ijtc-1924	63	44	to	to	ADP
ijtc-1924	63	45	a	a	DET
ijtc-1924	63	46	number	number	NOUN
ijtc-1924	63	47	of	of	ADP
ijtc-1924	63	48	studies	study	NOUN
ijtc-1924	63	49	.	.	PUNCT
ijtc-1924	64	1	research	research	NOUN
ijtc-1924	64	2	hypothesis	hypothesis	NOUN
ijtc-1924	64	3	when	when	SCONJ
ijtc-1924	64	4	a	a	DET
ijtc-1924	64	5	business	business	NOUN
ijtc-1924	64	6	actively	actively	ADV
ijtc-1924	64	7	sought	seek	VERB
ijtc-1924	64	8	to	to	PART
ijtc-1924	64	9	minimize	minimize	VERB
ijtc-1924	64	10	its	its	PRON
ijtc-1924	64	11	tax	tax	NOUN
ijtc-1924	64	12	liability	liability	NOUN
ijtc-1924	64	13	using	use	VERB
ijtc-1924	64	14	legitimate	legitimate	ADJ
ijtc-1924	64	15	but	but	CCONJ
ijtc-1924	64	16	forceful	forceful	ADJ
ijtc-1924	64	17	means	mean	NOUN
ijtc-1924	64	18	,	,	PUNCT
ijtc-1924	64	19	including	include	VERB
ijtc-1924	64	20	income	income	NOUN
ijtc-1924	64	21	shifting	shift	VERB
ijtc-1924	64	22	or	or	CCONJ
ijtc-1924	64	23	transaction	transaction	NOUN
ijtc-1924	64	24	manipulation	manipulation	NOUN
ijtc-1924	64	25	,	,	PUNCT
ijtc-1924	64	26	it	it	PRON
ijtc-1924	64	27	was	be	AUX
ijtc-1924	64	28	engaging	engage	VERB
ijtc-1924	64	29	in	in	ADP
ijtc-1924	64	30	tax	tax	NOUN
ijtc-1924	64	31	avoidance	avoidance	NOUN
ijtc-1924	64	32	.	.	PUNCT
ijtc-1924	65	1	although	although	SCONJ
ijtc-1924	65	2	not	not	PART
ijtc-1924	65	3	explicitly	explicitly	ADV
ijtc-1924	65	4	forbidden	forbid	VERB
ijtc-1924	65	5	,	,	PUNCT
ijtc-1924	65	6	these	these	DET
ijtc-1924	65	7	methods	method	NOUN
ijtc-1924	65	8	raise	raise	VERB
ijtc-1924	65	9	the	the	DET
ijtc-1924	65	10	possibility	possibility	NOUN
ijtc-1924	65	11	of	of	ADP
ijtc-1924	65	12	accounting	account	VERB
ijtc-1924	65	13	information	information	NOUN
ijtc-1924	65	14	manipulation	manipulation	NOUN
ijtc-1924	65	15	and	and	CCONJ
ijtc-1924	65	16	,	,	PUNCT
ijtc-1924	65	17	by	by	ADP
ijtc-1924	65	18	extension	extension	NOUN
ijtc-1924	65	19	,	,	PUNCT
ijtc-1924	65	20	fraud	fraud	NOUN
ijtc-1924	65	21	.	.	PUNCT
ijtc-1924	66	1	(	(	PUNCT
ijtc-1924	66	2	sari	sari	NOUN
ijtc-1924	66	3	&	&	CCONJ
ijtc-1924	66	4	nugroho	nugroho	NOUN
ijtc-1924	66	5	,	,	PUNCT
ijtc-1924	66	6	2020a	2020a	NUM
ijtc-1924	66	7	)	)	PUNCT
ijtc-1924	66	8	.	.	PUNCT
ijtc-1924	67	1	previous	previous	ADJ
ijtc-1924	67	2	research	research	NOUN
ijtc-1924	67	3	has	have	AUX
ijtc-1924	67	4	also	also	ADV
ijtc-1924	67	5	found	find	VERB
ijtc-1924	67	6	that	that	SCONJ
ijtc-1924	67	7	companies	company	NOUN
ijtc-1924	67	8	engaging	engage	VERB
ijtc-1924	67	9	in	in	ADP
ijtc-1924	67	10	tax	tax	NOUN
ijtc-1924	67	11	avoidance	avoidance	NOUN
ijtc-1924	67	12	tend	tend	VERB
ijtc-1924	67	13	to	to	PART
ijtc-1924	67	14	have	have	VERB
ijtc-1924	67	15	a	a	DET
ijtc-1924	67	16	higher	high	ADJ
ijtc-1924	67	17	incentive	incentive	NOUN
ijtc-1924	67	18	to	to	PART
ijtc-1924	67	19	present	present	VERB
ijtc-1924	67	20	misleading	mislead	VERB
ijtc-1924	67	21	financial	financial	ADJ
ijtc-1924	67	22	information	information	NOUN
ijtc-1924	67	23	,	,	PUNCT
ijtc-1924	67	24	particularly	particularly	ADV
ijtc-1924	67	25	to	to	PART
ijtc-1924	67	26	conceal	conceal	VERB
ijtc-1924	67	27	their	their	PRON
ijtc-1924	67	28	practices	practice	NOUN
ijtc-1924	67	29	(	(	PUNCT
ijtc-1924	67	30	(	(	PUNCT
ijtc-1924	67	31	putri	putri	PROPN
ijtc-1924	67	32	&	&	CCONJ
ijtc-1924	67	33	suhardjo	suhardjo	PROPN
ijtc-1924	67	34	,	,	PUNCT
ijtc-1924	67	35	2022	2022	NUM
ijtc-1924	67	36	)	)	PUNCT
ijtc-1924	67	37	;	;	PUNCT
ijtc-1924	67	38	(	(	PUNCT
ijtc-1924	67	39	lestari	lestari	PROPN
ijtc-1924	67	40	&	&	CCONJ
ijtc-1924	67	41	machdar	machdar	PROPN
ijtc-1924	67	42	,	,	PUNCT
ijtc-1924	67	43	2024	2024	NUM
ijtc-1924	67	44	)	)	PUNCT
ijtc-1924	67	45	.	.	PUNCT
ijtc-1924	68	1	the	the	DET
ijtc-1924	68	2	probability	probability	NOUN
ijtc-1924	68	3	of	of	ADP
ijtc-1924	68	4	misleading	mislead	VERB
ijtc-1924	68	5	financial	financial	ADJ
ijtc-1924	68	6	reporting	reporting	NOUN
ijtc-1924	68	7	is	be	AUX
ijtc-1924	68	8	proportional	proportional	ADJ
ijtc-1924	68	9	to	to	ADP
ijtc-1924	68	10	the	the	DET
ijtc-1924	68	11	degree	degree	NOUN
ijtc-1924	68	12	to	to	PART
ijtc-1924	68	13	which	which	PRON
ijtc-1924	68	14	a	a	DET
ijtc-1924	68	15	corporation	corporation	NOUN
ijtc-1924	68	16	engages	engage	VERB
ijtc-1924	68	17	in	in	ADP
ijtc-1924	68	18	tax	tax	NOUN
ijtc-1924	68	19	avoidance	avoidance	NOUN
ijtc-1924	68	20	.	.	PUNCT
ijtc-1924	69	1	theoretically	theoretically	ADV
ijtc-1924	69	2	and	and	CCONJ
ijtc-1924	69	3	empirically	empirically	ADV
ijtc-1924	69	4	,	,	PUNCT
ijtc-1924	69	5	this	this	PRON
ijtc-1924	69	6	is	be	AUX
ijtc-1924	69	7	in	in	ADP
ijtc-1924	69	8	line	line	NOUN
ijtc-1924	69	9	with	with	ADP
ijtc-1924	69	10	the	the	DET
ijtc-1924	69	11	idea	idea	NOUN
ijtc-1924	69	12	that	that	SCONJ
ijtc-1924	69	13	tax	tax	NOUN
ijtc-1924	69	14	avoidance	avoidance	NOUN
ijtc-1924	69	15	strategies	strategy	NOUN
ijtc-1924	69	16	might	might	AUX
ijtc-1924	69	17	promote	promote	VERB
ijtc-1924	69	18	the	the	DET
ijtc-1924	69	19	use	use	NOUN
ijtc-1924	69	20	of	of	ADP
ijtc-1924	69	21	deceptive	deceptive	ADJ
ijtc-1924	69	22	financial	financial	ADJ
ijtc-1924	69	23	reporting	reporting	NOUN
ijtc-1924	69	24	in	in	ADP
ijtc-1924	69	25	order	order	NOUN
ijtc-1924	69	26	to	to	PART
ijtc-1924	69	27	hide	hide	VERB
ijtc-1924	69	28	tax	tax	NOUN
ijtc-1924	69	29	avoidance	avoidance	NOUN
ijtc-1924	69	30	.	.	PUNCT
ijtc-1924	70	1	h1	h1	PROPN
ijtc-1924	70	2	:	:	PUNCT
ijtc-1924	70	3	tax	tax	NOUN
ijtc-1924	70	4	avoidance	avoidance	NOUN
ijtc-1924	70	5	is	be	AUX
ijtc-1924	70	6	positively	positively	ADV
ijtc-1924	70	7	associated	associate	VERB
ijtc-1924	70	8	on	on	ADP
ijtc-1924	70	9	the	the	DET
ijtc-1924	70	10	occurrence	occurrence	NOUN
ijtc-1924	70	11	of	of	ADP
ijtc-1924	70	12	fraudulent	fraudulent	ADJ
ijtc-1924	70	13	financial	financial	ADJ
ijtc-1924	70	14	reporting	reporting	NOUN
ijtc-1924	70	15	a	a	DET
ijtc-1924	70	16	firm	firm	NOUN
ijtc-1924	70	17	's	's	PART
ijtc-1924	70	18	size	size	NOUN
ijtc-1924	70	19	is	be	AUX
ijtc-1924	70	20	an	an	DET
ijtc-1924	70	21	important	important	ADJ
ijtc-1924	70	22	gauge	gauge	NOUN
ijtc-1924	70	23	in	in	ADP
ijtc-1924	70	24	financial	financial	ADJ
ijtc-1924	70	25	analysis	analysis	NOUN
ijtc-1924	70	26	as	as	SCONJ
ijtc-1924	70	27	it	it	PRON
ijtc-1924	70	28	shows	show	VERB
ijtc-1924	70	29	how	how	SCONJ
ijtc-1924	70	30	large	large	ADJ
ijtc-1924	70	31	its	its	PRON
ijtc-1924	70	32	operations	operation	NOUN
ijtc-1924	70	33	are	be	AUX
ijtc-1924	70	34	and	and	CCONJ
ijtc-1924	70	35	what	what	DET
ijtc-1924	70	36	resources	resource	NOUN
ijtc-1924	70	37	it	it	PRON
ijtc-1924	70	38	has	have	VERB
ijtc-1924	70	39	.	.	PUNCT
ijtc-1924	71	1	according	accord	VERB
ijtc-1924	71	2	to	to	ADP
ijtc-1924	71	3	(	(	PUNCT
ijtc-1924	71	4	verya	verya	NOUN
ijtc-1924	71	5	,	,	PUNCT
ijtc-1924	71	6	2017	2017	NUM
ijtc-1924	71	7	)	)	PUNCT
ijtc-1924	71	8	,	,	PUNCT
ijtc-1924	71	9	firm	firm	ADJ
ijtc-1924	71	10	size	size	NOUN
ijtc-1924	71	11	can	can	AUX
ijtc-1924	71	12	be	be	AUX
ijtc-1924	71	13	measured	measure	VERB
ijtc-1924	71	14	by	by	ADP
ijtc-1924	71	15	total	total	ADJ
ijtc-1924	71	16	sales	sale	NOUN
ijtc-1924	71	17	,	,	PUNCT
ijtc-1924	71	18	total	total	ADJ
ijtc-1924	71	19	assets	asset	NOUN
ijtc-1924	71	20	,	,	PUNCT
ijtc-1924	71	21	and	and	CCONJ
ijtc-1924	71	22	market	market	NOUN
ijtc-1924	71	23	capitalization	capitalization	NOUN
ijtc-1924	71	24	.	.	PUNCT
ijtc-1924	72	1	the	the	PRON
ijtc-1924	72	2	larger	large	ADJ
ijtc-1924	72	3	the	the	DET
ijtc-1924	72	4	company	company	NOUN
ijtc-1924	72	5	,	,	PUNCT
ijtc-1924	72	6	the	the	DET
ijtc-1924	72	7	greater	great	ADJ
ijtc-1924	72	8	its	its	PRON
ijtc-1924	72	9	assets	asset	NOUN
ijtc-1924	72	10	,	,	PUNCT
ijtc-1924	72	11	cash	cash	NOUN
ijtc-1924	72	12	flow	flow	NOUN
ijtc-1924	72	13	,	,	PUNCT
ijtc-1924	72	14	and	and	CCONJ
ijtc-1924	72	15	influence	influence	NOUN
ijtc-1924	72	16	on	on	ADP
ijtc-1924	72	17	the	the	DET
ijtc-1924	72	18	market	market	NOUN
ijtc-1924	72	19	and	and	CCONJ
ijtc-1924	72	20	regulatory	regulatory	ADJ
ijtc-1924	72	21	environment	environment	NOUN
ijtc-1924	72	22	.	.	PUNCT
ijtc-1924	73	1	research	research	NOUN
ijtc-1924	73	2	conducted	conduct	VERB
ijtc-1924	73	3	by	by	ADP
ijtc-1924	73	4	(	(	PUNCT
ijtc-1924	73	5	junus	junus	PROPN
ijtc-1924	73	6	et	et	PROPN
ijtc-1924	73	7	al	al	PROPN
ijtc-1924	73	8	.	.	PROPN
ijtc-1924	73	9	,	,	PUNCT
ijtc-1924	73	10	2025	2025	NUM
ijtc-1924	73	11	)	)	PUNCT
ijtc-1924	73	12	conducted	conduct	VERB
ijtc-1924	73	13	research	research	NOUN
ijtc-1924	73	14	across	across	ADP
ijtc-1924	73	15	different	different	ADJ
ijtc-1924	73	16	firms	firm	NOUN
ijtc-1924	73	17	and	and	CCONJ
ijtc-1924	73	18	discovered	discover	VERB
ijtc-1924	73	19	that	that	SCONJ
ijtc-1924	73	20	financial	financial	ADJ
ijtc-1924	73	21	statement	statement	NOUN
ijtc-1924	73	22	fraud	fraud	NOUN
ijtc-1924	73	23	is	be	AUX
ijtc-1924	73	24	positively	positively	ADV
ijtc-1924	73	25	correlated	correlate	VERB
ijtc-1924	73	26	with	with	ADP
ijtc-1924	73	27	firm	firm	ADJ
ijtc-1924	73	28	size	size	NOUN
ijtc-1924	73	29	.	.	PUNCT
ijtc-1924	74	1	its	its	PRON
ijtc-1924	74	2	results	result	NOUN
ijtc-1924	74	3	show	show	VERB
ijtc-1924	74	4	that	that	SCONJ
ijtc-1924	74	5	even	even	ADV
ijtc-1924	74	6	very	very	ADV
ijtc-1924	74	7	well	well	ADV
ijtc-1924	74	8	-	-	PUNCT
ijtc-1924	74	9	funded	fund	VERB
ijtc-1924	74	10	businesses	business	NOUN
ijtc-1924	74	11	ca	can	AUX
ijtc-1924	74	12	n't	not	PART
ijtc-1924	74	13	always	always	ADV
ijtc-1924	74	14	ensure	ensure	VERB
ijtc-1924	74	15	honest	honest	ADJ
ijtc-1924	74	16	financial	financial	ADJ
ijtc-1924	74	17	reporting	reporting	NOUN
ijtc-1924	74	18	.	.	PUNCT
ijtc-1924	75	1	a	a	DET
ijtc-1924	75	2	company	company	NOUN
ijtc-1924	75	3	's	's	PART
ijtc-1924	75	4	management	management	NOUN
ijtc-1924	75	5	may	may	AUX
ijtc-1924	75	6	be	be	AUX
ijtc-1924	75	7	tempted	tempt	VERB
ijtc-1924	75	8	to	to	PART
ijtc-1924	75	9	falsify	falsify	VERB
ijtc-1924	75	10	financial	financial	ADJ
ijtc-1924	75	11	statements	statement	NOUN
ijtc-1924	75	12	due	due	ADP
ijtc-1924	75	13	to	to	ADP
ijtc-1924	75	14	external	external	ADJ
ijtc-1924	75	15	factors	factor	NOUN
ijtc-1924	75	16	like	like	ADP
ijtc-1924	75	17	investor	investor	NOUN
ijtc-1924	75	18	expectations	expectation	NOUN
ijtc-1924	75	19	and	and	CCONJ
ijtc-1924	75	20	the	the	DET
ijtc-1924	75	21	necessity	necessity	NOUN
ijtc-1924	75	22	to	to	PART
ijtc-1924	75	23	preserve	preserve	VERB
ijtc-1924	75	24	the	the	DET
ijtc-1924	75	25	company	company	NOUN
ijtc-1924	75	26	's	's	PART
ijtc-1924	75	27	reputation	reputation	NOUN
ijtc-1924	75	28	,	,	PUNCT
ijtc-1924	75	29	even	even	ADV
ijtc-1924	75	30	though	though	SCONJ
ijtc-1924	75	31	larger	large	ADJ
ijtc-1924	75	32	organizations	organization	NOUN
ijtc-1924	75	33	are	be	AUX
ijtc-1924	75	34	able	able	ADJ
ijtc-1924	75	35	to	to	PART
ijtc-1924	75	36	establish	establish	VERB
ijtc-1924	75	37	more	more	ADV
ijtc-1924	75	38	intricate	intricate	ADJ
ijtc-1924	75	39	internal	internal	ADJ
ijtc-1924	75	40	control	control	NOUN
ijtc-1924	75	41	mechanisms	mechanism	NOUN
ijtc-1924	75	42	.	.	PUNCT
ijtc-1924	76	1	since	since	SCONJ
ijtc-1924	76	2	the	the	DET
ijtc-1924	76	3	probability	probability	NOUN
ijtc-1924	76	4	of	of	ADP
ijtc-1924	76	5	financial	financial	ADJ
ijtc-1924	76	6	statement	statement	NOUN
ijtc-1924	76	7	fraud	fraud	NOUN
ijtc-1924	76	8	increases	increase	VERB
ijtc-1924	76	9	with	with	ADP
ijtc-1924	76	10	firm	firm	ADJ
ijtc-1924	76	11	size	size	NOUN
ijtc-1924	76	12	,	,	PUNCT
ijtc-1924	76	13	firm	firm	ADJ
ijtc-1924	76	14	size	size	NOUN
ijtc-1924	76	15	can	can	AUX
ijtc-1924	76	16	therefore	therefore	ADV
ijtc-1924	76	17	play	play	VERB
ijtc-1924	76	18	a	a	DET
ijtc-1924	76	19	substantial	substantial	ADJ
ijtc-1924	76	20	influence	influence	NOUN
ijtc-1924	76	21	in	in	ADP
ijtc-1924	76	22	either	either	CCONJ
ijtc-1924	76	23	amplifying	amplify	VERB
ijtc-1924	76	24	or	or	CCONJ
ijtc-1924	76	25	dampening	dampen	VERB
ijtc-1924	76	26	the	the	DET
ijtc-1924	76	27	inclination	inclination	NOUN
ijtc-1924	76	28	for	for	ADP
ijtc-1924	76	29	such	such	ADJ
ijtc-1924	76	30	fraud	fraud	NOUN
ijtc-1924	76	31	.	.	PUNCT
ijtc-1924	77	1	management	management	NOUN
ijtc-1924	77	2	at	at	ADP
ijtc-1924	77	3	large	large	ADJ
ijtc-1924	77	4	corporations	corporation	NOUN
ijtc-1924	77	5	may	may	AUX
ijtc-1924	77	6	feel	feel	VERB
ijtc-1924	77	7	more	more	ADJ
ijtc-1924	77	8	pressure	pressure	NOUN
ijtc-1924	77	9	to	to	PART
ijtc-1924	77	10	distort	distort	VERB
ijtc-1924	77	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	77	12	analysis	analysis	NOUN
ijtc-1924	77	13	of	of	ADP
ijtc-1924	77	14	tax	tax	NOUN
ijtc-1924	77	15	avoidance	avoidance	NOUN
ijtc-1924	77	16	and	and	CCONJ
ijtc-1924	77	17	firm	firm	ADJ
ijtc-1924	77	18	size	size	NOUN
ijtc-1924	77	19	on	on	ADP
ijtc-1924	77	20	fraudulent	fraudulent	ADJ
ijtc-1924	77	21	financial	financial	ADJ
ijtc-1924	77	22	reporting	reporting	NOUN
ijtc-1924	77	23	with	with	ADP
ijtc-1924	77	24	the	the	DET
ijtc-1924	77	25	beneish	beneish	PROPN
ijtc-1924	77	26	mscore	mscore	NOUN
ijtc-1924	77	27	approach	approach	NOUN
ijtc-1924	77	28	puspanita	puspanita	NOUN
ijtc-1924	77	29	and	and	CCONJ
ijtc-1924	77	30	vinta	vinta	VERB
ijtc-1924	77	31	desi	desi	NOUN
ijtc-1924	77	32	5	5	NUM
ijtc-1924	77	33	|	|	ADV
ijtc-1924	77	34	ilomata	ilomata	PROPN
ijtc-1924	77	35	international	international	ADJ
ijtc-1924	77	36	journal	journal	NOUN
ijtc-1924	77	37	of	of	ADP
ijtc-1924	77	38	tax	tax	PROPN
ijtc-1924	77	39	&	&	CCONJ
ijtc-1924	77	40	accounting	account	VERB
ijtc-1924	77	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	77	42	financial	financial	ADJ
ijtc-1924	77	43	statements	statement	NOUN
ijtc-1924	77	44	in	in	ADP
ijtc-1924	77	45	order	order	NOUN
ijtc-1924	77	46	to	to	PART
ijtc-1924	77	47	meet	meet	VERB
ijtc-1924	77	48	investor	investor	NOUN
ijtc-1924	77	49	expectations	expectation	NOUN
ijtc-1924	77	50	,	,	PUNCT
ijtc-1924	77	51	preserve	preserve	VERB
ijtc-1924	77	52	reputation	reputation	NOUN
ijtc-1924	77	53	,	,	PUNCT
ijtc-1924	77	54	and	and	CCONJ
ijtc-1924	77	55	assure	assure	VERB
ijtc-1924	77	56	stock	stock	NOUN
ijtc-1924	77	57	price	price	NOUN
ijtc-1924	77	58	stability	stability	NOUN
ijtc-1924	77	59	.	.	PUNCT
ijtc-1924	78	1	this	this	PRON
ijtc-1924	78	2	can	can	AUX
ijtc-1924	78	3	lead	lead	VERB
ijtc-1924	78	4	to	to	ADP
ijtc-1924	78	5	the	the	DET
ijtc-1924	78	6	problem	problem	NOUN
ijtc-1924	78	7	.	.	PUNCT
ijtc-1924	79	1	h2	h2	NOUN
ijtc-1924	79	2	:	:	PUNCT
ijtc-1924	79	3	firm	firm	ADJ
ijtc-1924	79	4	size	size	NOUN
ijtc-1924	79	5	is	be	AUX
ijtc-1924	79	6	positively	positively	ADV
ijtc-1924	79	7	associated	associate	VERB
ijtc-1924	79	8	on	on	ADP
ijtc-1924	79	9	the	the	DET
ijtc-1924	79	10	occurrence	occurrence	NOUN
ijtc-1924	79	11	of	of	ADP
ijtc-1924	79	12	fraudulent	fraudulent	ADJ
ijtc-1924	79	13	financial	financial	ADJ
ijtc-1924	79	14	reporting	reporting	NOUN
ijtc-1924	79	15	tax	tax	NOUN
ijtc-1924	79	16	avoidance	avoidance	NOUN
ijtc-1924	79	17	is	be	AUX
ijtc-1924	79	18	a	a	DET
ijtc-1924	79	19	managerial	managerial	ADJ
ijtc-1924	79	20	strategy	strategy	NOUN
ijtc-1924	79	21	to	to	PART
ijtc-1924	79	22	reduce	reduce	VERB
ijtc-1924	79	23	a	a	DET
ijtc-1924	79	24	company	company	NOUN
ijtc-1924	79	25	's	's	PART
ijtc-1924	79	26	tax	tax	NOUN
ijtc-1924	79	27	burden	burden	NOUN
ijtc-1924	79	28	by	by	ADP
ijtc-1924	79	29	exploiting	exploit	VERB
ijtc-1924	79	30	loopholes	loophole	NOUN
ijtc-1924	79	31	in	in	ADP
ijtc-1924	79	32	legitimate	legitimate	ADJ
ijtc-1924	79	33	tax	tax	NOUN
ijtc-1924	79	34	laws	law	NOUN
ijtc-1924	79	35	.	.	PUNCT
ijtc-1924	80	1	while	while	SCONJ
ijtc-1924	80	2	not	not	PART
ijtc-1924	80	3	illegal	illegal	ADJ
ijtc-1924	80	4	,	,	PUNCT
ijtc-1924	80	5	this	this	DET
ijtc-1924	80	6	strategy	strategy	NOUN
ijtc-1924	80	7	is	be	AUX
ijtc-1924	80	8	often	often	ADV
ijtc-1924	80	9	aggressive	aggressive	ADJ
ijtc-1924	80	10	and	and	CCONJ
ijtc-1924	80	11	opaque	opaque	ADJ
ijtc-1924	80	12	,	,	PUNCT
ijtc-1924	80	13	encouraging	encourage	VERB
ijtc-1924	80	14	companies	company	NOUN
ijtc-1924	80	15	to	to	PART
ijtc-1924	80	16	manipulate	manipulate	VERB
ijtc-1924	80	17	financial	financial	ADJ
ijtc-1924	80	18	reports	report	NOUN
ijtc-1924	80	19	to	to	PART
ijtc-1924	80	20	avoid	avoid	VERB
ijtc-1924	80	21	detection	detection	NOUN
ijtc-1924	80	22	.	.	PUNCT
ijtc-1924	81	1	this	this	PRON
ijtc-1924	81	2	potentially	potentially	ADV
ijtc-1924	81	3	increases	increase	VERB
ijtc-1924	81	4	the	the	DET
ijtc-1924	81	5	risk	risk	NOUN
ijtc-1924	81	6	of	of	ADP
ijtc-1924	81	7	fraudulent	fraudulent	ADJ
ijtc-1924	81	8	financial	financial	ADJ
ijtc-1924	81	9	reporting	reporting	NOUN
ijtc-1924	81	10	(	(	PUNCT
ijtc-1924	81	11	putri	putri	PROPN
ijtc-1924	81	12	&	&	CCONJ
ijtc-1924	81	13	suhardjo	suhardjo	PROPN
ijtc-1924	81	14	,	,	PUNCT
ijtc-1924	81	15	2022	2022	NUM
ijtc-1924	81	16	)	)	PUNCT
ijtc-1924	81	17	.	.	PUNCT
ijtc-1924	82	1	according	accord	VERB
ijtc-1924	82	2	to	to	ADP
ijtc-1924	82	3	(	(	PUNCT
ijtc-1924	82	4	sari	sari	NOUN
ijtc-1924	82	5	&	&	CCONJ
ijtc-1924	82	6	nugroho	nugroho	NOUN
ijtc-1924	82	7	,	,	PUNCT
ijtc-1924	82	8	2020	2020	NUM
ijtc-1924	82	9	)	)	PUNCT
ijtc-1924	82	10	,	,	PUNCT
ijtc-1924	82	11	there	there	PRON
ijtc-1924	82	12	is	be	VERB
ijtc-1924	82	13	a	a	DET
ijtc-1924	82	14	strong	strong	ADJ
ijtc-1924	82	15	correlation	correlation	NOUN
ijtc-1924	82	16	between	between	ADP
ijtc-1924	82	17	tax	tax	NOUN
ijtc-1924	82	18	evasion	evasion	NOUN
ijtc-1924	82	19	and	and	CCONJ
ijtc-1924	82	20	the	the	DET
ijtc-1924	82	21	presentation	presentation	NOUN
ijtc-1924	82	22	of	of	ADP
ijtc-1924	82	23	false	false	ADJ
ijtc-1924	82	24	financial	financial	ADJ
ijtc-1924	82	25	reports	report	NOUN
ijtc-1924	82	26	by	by	ADP
ijtc-1924	82	27	firms	firm	NOUN
ijtc-1924	82	28	.	.	PUNCT
ijtc-1924	83	1	misrepresentation	misrepresentation	NOUN
ijtc-1924	83	2	,	,	PUNCT
ijtc-1924	83	3	underreporting	underreporting	NOUN
ijtc-1924	83	4	,	,	PUNCT
ijtc-1924	83	5	and	and	CCONJ
ijtc-1924	83	6	manipulation	manipulation	NOUN
ijtc-1924	83	7	of	of	ADP
ijtc-1924	83	8	earnings	earning	NOUN
ijtc-1924	83	9	are	be	AUX
ijtc-1924	83	10	all	all	PRON
ijtc-1924	83	11	components	component	NOUN
ijtc-1924	83	12	of	of	ADP
ijtc-1924	83	13	this	this	DET
ijtc-1924	83	14	practice	practice	NOUN
ijtc-1924	83	15	.	.	PUNCT
ijtc-1924	84	1	a	a	DET
ijtc-1924	84	2	second	second	ADJ
ijtc-1924	84	3	factor	factor	NOUN
ijtc-1924	84	4	that	that	PRON
ijtc-1924	84	5	affects	affect	VERB
ijtc-1924	84	6	the	the	DET
ijtc-1924	84	7	prevalence	prevalence	NOUN
ijtc-1924	84	8	of	of	ADP
ijtc-1924	84	9	financial	financial	ADJ
ijtc-1924	84	10	statement	statement	NOUN
ijtc-1924	84	11	fraud	fraud	NOUN
ijtc-1924	84	12	is	be	AUX
ijtc-1924	84	13	the	the	DET
ijtc-1924	84	14	size	size	NOUN
ijtc-1924	84	15	of	of	ADP
ijtc-1924	84	16	the	the	DET
ijtc-1924	84	17	company	company	NOUN
ijtc-1924	84	18	.	.	PUNCT
ijtc-1924	85	1	there	there	PRON
ijtc-1924	85	2	are	be	VERB
ijtc-1924	85	3	greater	great	ADJ
ijtc-1924	85	4	options	option	NOUN
ijtc-1924	85	5	for	for	ADP
ijtc-1924	85	6	management	management	NOUN
ijtc-1924	85	7	to	to	PART
ijtc-1924	85	8	cover	cover	VERB
ijtc-1924	85	9	up	up	ADP
ijtc-1924	85	10	fraudulent	fraudulent	ADJ
ijtc-1924	85	11	acts	act	NOUN
ijtc-1924	85	12	in	in	ADP
ijtc-1924	85	13	large	large	ADJ
ijtc-1924	85	14	organizations	organization	NOUN
ijtc-1924	85	15	due	due	ADP
ijtc-1924	85	16	to	to	ADP
ijtc-1924	85	17	their	their	PRON
ijtc-1924	85	18	complex	complex	ADJ
ijtc-1924	85	19	organizational	organizational	ADJ
ijtc-1924	85	20	and	and	CCONJ
ijtc-1924	85	21	operational	operational	ADJ
ijtc-1924	85	22	frameworks	framework	NOUN
ijtc-1924	85	23	.	.	PUNCT
ijtc-1924	86	1	(	(	PUNCT
ijtc-1924	86	2	sari	sari	NOUN
ijtc-1924	86	3	&	&	CCONJ
ijtc-1924	86	4	nugroho	nugroho	NOUN
ijtc-1924	86	5	,	,	PUNCT
ijtc-1924	86	6	2020b	2020b	NUM
ijtc-1924	86	7	)	)	PUNCT
ijtc-1924	86	8	.	.	PUNCT
ijtc-1924	87	1	furthermore	furthermore	ADV
ijtc-1924	87	2	,	,	PUNCT
ijtc-1924	87	3	pressure	pressure	NOUN
ijtc-1924	87	4	to	to	PART
ijtc-1924	87	5	maintain	maintain	VERB
ijtc-1924	87	6	the	the	DET
ijtc-1924	87	7	company	company	NOUN
ijtc-1924	87	8	's	's	PART
ijtc-1924	87	9	image	image	NOUN
ijtc-1924	87	10	and	and	CCONJ
ijtc-1924	87	11	performance	performance	NOUN
ijtc-1924	87	12	in	in	ADP
ijtc-1924	87	13	the	the	DET
ijtc-1924	87	14	eyes	eye	NOUN
ijtc-1924	87	15	of	of	ADP
ijtc-1924	87	16	investors	investor	NOUN
ijtc-1924	87	17	and	and	CCONJ
ijtc-1924	87	18	the	the	DET
ijtc-1924	87	19	public	public	NOUN
ijtc-1924	87	20	makes	make	VERB
ijtc-1924	87	21	management	management	NOUN
ijtc-1924	87	22	more	more	ADV
ijtc-1924	87	23	likely	likely	ADJ
ijtc-1924	87	24	to	to	PART
ijtc-1924	87	25	seek	seek	VERB
ijtc-1924	87	26	ways	way	NOUN
ijtc-1924	87	27	to	to	PART
ijtc-1924	87	28	embellish	embellish	VERB
ijtc-1924	87	29	financial	financial	ADJ
ijtc-1924	87	30	statements	statement	NOUN
ijtc-1924	87	31	(	(	PUNCT
ijtc-1924	87	32	ariani	ariani	PROPN
ijtc-1924	87	33	&	&	CCONJ
ijtc-1924	87	34	prastiwi	prastiwi	PROPN
ijtc-1924	87	35	,	,	PUNCT
ijtc-1924	87	36	2020	2020	NUM
ijtc-1924	87	37	)	)	PUNCT
ijtc-1924	87	38	.	.	PUNCT
ijtc-1924	88	1	however	however	ADV
ijtc-1924	88	2	,	,	PUNCT
ijtc-1924	88	3	large	large	ADJ
ijtc-1924	88	4	companies	company	NOUN
ijtc-1924	88	5	generally	generally	ADV
ijtc-1924	88	6	have	have	VERB
ijtc-1924	88	7	better	well	ADJ
ijtc-1924	88	8	internal	internal	ADJ
ijtc-1924	88	9	control	control	NOUN
ijtc-1924	88	10	and	and	CCONJ
ijtc-1924	88	11	governance	governance	NOUN
ijtc-1924	88	12	systems	system	NOUN
ijtc-1924	88	13	than	than	ADP
ijtc-1924	88	14	smaller	small	ADJ
ijtc-1924	88	15	companies	company	NOUN
ijtc-1924	88	16	,	,	PUNCT
ijtc-1924	88	17	so	so	SCONJ
ijtc-1924	88	18	there	there	PRON
ijtc-1924	88	19	is	be	VERB
ijtc-1924	88	20	also	also	ADV
ijtc-1924	88	21	the	the	DET
ijtc-1924	88	22	possibility	possibility	NOUN
ijtc-1924	88	23	that	that	SCONJ
ijtc-1924	88	24	larger	large	ADJ
ijtc-1924	88	25	companies	company	NOUN
ijtc-1924	88	26	are	be	AUX
ijtc-1924	88	27	better	well	ADJ
ijtc-1924	88	28	able	able	ADJ
ijtc-1924	88	29	to	to	PART
ijtc-1924	88	30	prevent	prevent	VERB
ijtc-1924	88	31	fraud	fraud	NOUN
ijtc-1924	88	32	(	(	PUNCT
ijtc-1924	88	33	tamalia	tamalia	PROPN
ijtc-1924	88	34	&	&	CCONJ
ijtc-1924	88	35	andayani	andayani	ADJ
ijtc-1924	88	36	,	,	PUNCT
ijtc-1924	88	37	2021	2021	NUM
ijtc-1924	88	38	)	)	PUNCT
ijtc-1924	88	39	.	.	PUNCT
ijtc-1924	89	1	the	the	DET
ijtc-1924	89	2	second	second	ADJ
ijtc-1924	89	3	component	component	NOUN
ijtc-1924	89	4	that	that	PRON
ijtc-1924	89	5	impacts	impact	VERB
ijtc-1924	89	6	the	the	DET
ijtc-1924	89	7	frequency	frequency	NOUN
ijtc-1924	89	8	of	of	ADP
ijtc-1924	89	9	fraudulent	fraudulent	ADJ
ijtc-1924	89	10	financial	financial	ADJ
ijtc-1924	89	11	statements	statement	NOUN
ijtc-1924	89	12	is	be	AUX
ijtc-1924	89	13	the	the	DET
ijtc-1924	89	14	size	size	NOUN
ijtc-1924	89	15	of	of	ADP
ijtc-1924	89	16	the	the	DET
ijtc-1924	89	17	business	business	NOUN
ijtc-1924	89	18	.	.	PUNCT
ijtc-1924	90	1	because	because	SCONJ
ijtc-1924	90	2	of	of	ADP
ijtc-1924	90	3	the	the	DET
ijtc-1924	90	4	intricate	intricate	ADJ
ijtc-1924	90	5	systems	system	NOUN
ijtc-1924	90	6	in	in	ADP
ijtc-1924	90	7	place	place	NOUN
ijtc-1924	90	8	,	,	PUNCT
ijtc-1924	90	9	managers	manager	NOUN
ijtc-1924	90	10	at	at	ADP
ijtc-1924	90	11	big	big	ADJ
ijtc-1924	90	12	companies	company	NOUN
ijtc-1924	90	13	have	have	VERB
ijtc-1924	90	14	more	more	ADJ
ijtc-1924	90	15	leeway	leeway	NOUN
ijtc-1924	90	16	to	to	PART
ijtc-1924	90	17	cover	cover	VERB
ijtc-1924	90	18	up	up	ADP
ijtc-1924	90	19	wrongdoing	wrongdoing	NOUN
ijtc-1924	90	20	.	.	PUNCT
ijtc-1924	91	1	h3	h3	NOUN
ijtc-1924	91	2	:	:	PUNCT
ijtc-1924	91	3	tax	tax	NOUN
ijtc-1924	91	4	avoidance	avoidance	NOUN
ijtc-1924	91	5	and	and	CCONJ
ijtc-1924	91	6	firm	firm	ADJ
ijtc-1924	91	7	size	size	NOUN
ijtc-1924	91	8	have	have	VERB
ijtc-1924	91	9	a	a	DET
ijtc-1924	91	10	simultaneous	simultaneous	ADJ
ijtc-1924	91	11	effect	effect	NOUN
ijtc-1924	91	12	on	on	ADP
ijtc-1924	91	13	fraudulent	fraudulent	ADJ
ijtc-1924	91	14	financial	financial	ADJ
ijtc-1924	91	15	reporting	reporting	NOUN
ijtc-1924	91	16	.	.	PUNCT
ijtc-1924	92	1	figure	figure	NOUN
ijtc-1924	92	2	1	1	NUM
ijtc-1924	92	3	.	.	PUNCT
ijtc-1924	92	4	conseptual	conseptual	ADJ
ijtc-1924	92	5	framework	framework	NOUN
ijtc-1924	92	6	tax	tax	NOUN
ijtc-1924	92	7	avoidance	avoidance	NOUN
ijtc-1924	92	8	(	(	PUNCT
ijtc-1924	92	9	x1	x1	ADJ
ijtc-1924	92	10	)	)	PUNCT
ijtc-1924	92	11	firm	firm	ADJ
ijtc-1924	92	12	size	size	NOUN
ijtc-1924	92	13	(	(	PUNCT
ijtc-1924	92	14	x2	x2	NOUN
ijtc-1924	92	15	)	)	PUNCT
ijtc-1924	92	16	fraudulent	fraudulent	ADJ
ijtc-1924	92	17	financial	financial	ADJ
ijtc-1924	92	18	reporting	reporting	NOUN
ijtc-1924	92	19	.	.	PUNCT
ijtc-1924	93	1	(	(	PUNCT
ijtc-1924	93	2	y	y	X
ijtc-1924	93	3	)	)	PUNCT
ijtc-1924	93	4	control	control	NOUN
ijtc-1924	93	5	variable	variable	NOUN
ijtc-1924	93	6	:	:	PUNCT
ijtc-1924	93	7	return	return	VERB
ijtc-1924	93	8	on	on	ADP
ijtc-1924	93	9	assets	asset	NOUN
ijtc-1924	93	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	93	11	analysis	analysis	NOUN
ijtc-1924	93	12	of	of	ADP
ijtc-1924	93	13	tax	tax	NOUN
ijtc-1924	93	14	avoidance	avoidance	NOUN
ijtc-1924	93	15	and	and	CCONJ
ijtc-1924	93	16	firm	firm	ADJ
ijtc-1924	93	17	size	size	NOUN
ijtc-1924	93	18	on	on	ADP
ijtc-1924	93	19	fraudulent	fraudulent	ADJ
ijtc-1924	93	20	financial	financial	ADJ
ijtc-1924	93	21	reporting	reporting	NOUN
ijtc-1924	93	22	with	with	ADP
ijtc-1924	93	23	the	the	DET
ijtc-1924	93	24	beneish	beneish	PROPN
ijtc-1924	93	25	mscore	mscore	NOUN
ijtc-1924	93	26	approach	approach	NOUN
ijtc-1924	93	27	puspanita	puspanita	NOUN
ijtc-1924	93	28	and	and	CCONJ
ijtc-1924	93	29	vinta	vinta	VERB
ijtc-1924	93	30	desi	desi	NOUN
ijtc-1924	93	31	6	6	NUM
ijtc-1924	93	32	|	|	ADV
ijtc-1924	93	33	ilomata	ilomata	PROPN
ijtc-1924	93	34	international	international	ADJ
ijtc-1924	93	35	journal	journal	NOUN
ijtc-1924	93	36	of	of	ADP
ijtc-1924	93	37	tax	tax	PROPN
ijtc-1924	93	38	&	&	CCONJ
ijtc-1924	93	39	accounting	account	VERB
ijtc-1924	93	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	93	41	method	method	NOUN
ijtc-1924	93	42	in	in	ADP
ijtc-1924	93	43	this	this	DET
ijtc-1924	93	44	study	study	NOUN
ijtc-1924	93	45	,	,	PUNCT
ijtc-1924	93	46	quantitative	quantitative	ADJ
ijtc-1924	93	47	research	research	NOUN
ijtc-1924	93	48	was	be	AUX
ijtc-1924	93	49	used	use	VERB
ijtc-1924	93	50	.	.	PUNCT
ijtc-1924	94	1	the	the	DET
ijtc-1924	94	2	main	main	ADJ
ijtc-1924	94	3	source	source	NOUN
ijtc-1924	94	4	of	of	ADP
ijtc-1924	94	5	data	datum	NOUN
ijtc-1924	94	6	was	be	AUX
ijtc-1924	94	7	secondary	secondary	ADJ
ijtc-1924	94	8	data	datum	NOUN
ijtc-1924	94	9	in	in	ADP
ijtc-1924	94	10	the	the	DET
ijtc-1924	94	11	form	form	NOUN
ijtc-1924	94	12	of	of	ADP
ijtc-1924	94	13	financial	financial	ADJ
ijtc-1924	94	14	reports	report	NOUN
ijtc-1924	94	15	from	from	ADP
ijtc-1924	94	16	the	the	DET
ijtc-1924	94	17	idx	idx	NOUN
ijtc-1924	94	18	that	that	PRON
ijtc-1924	94	19	were	be	AUX
ijtc-1924	94	20	already	already	ADV
ijtc-1924	94	21	available	available	ADJ
ijtc-1924	94	22	.	.	PUNCT
ijtc-1924	95	1	data	datum	NOUN
ijtc-1924	95	2	analysis	analysis	NOUN
ijtc-1924	95	3	procedures	procedure	NOUN
ijtc-1924	95	4	were	be	AUX
ijtc-1924	95	5	carried	carry	VERB
ijtc-1924	95	6	out	out	ADP
ijtc-1924	95	7	through	through	ADP
ijtc-1924	95	8	data	datum	NOUN
ijtc-1924	95	9	processing	processing	NOUN
ijtc-1924	95	10	,	,	PUNCT
ijtc-1924	95	11	classical	classical	ADJ
ijtc-1924	95	12	assumption	assumption	NOUN
ijtc-1924	95	13	tests	test	NOUN
ijtc-1924	95	14	(	(	PUNCT
ijtc-1924	95	15	normality	normality	NOUN
ijtc-1924	95	16	,	,	PUNCT
ijtc-1924	95	17	multicollinearity	multicollinearity	NOUN
ijtc-1924	95	18	,	,	PUNCT
ijtc-1924	95	19	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	95	20	,	,	PUNCT
ijtc-1924	95	21	autocorrelation	autocorrelation	NOUN
ijtc-1924	95	22	)	)	PUNCT
ijtc-1924	95	23	,	,	PUNCT
ijtc-1924	95	24	and	and	CCONJ
ijtc-1924	95	25	multiple	multiple	ADJ
ijtc-1924	95	26	linear	linear	ADJ
ijtc-1924	95	27	regression	regression	NOUN
ijtc-1924	95	28	to	to	PART
ijtc-1924	95	29	test	test	VERB
ijtc-1924	95	30	causal	causal	ADJ
ijtc-1924	95	31	hypotheses	hypothesis	NOUN
ijtc-1924	95	32	.	.	PUNCT
ijtc-1924	96	1	in	in	ADP
ijtc-1924	96	2	this	this	DET
ijtc-1924	96	3	process	process	NOUN
ijtc-1924	96	4	,	,	PUNCT
ijtc-1924	96	5	the	the	DET
ijtc-1924	96	6	researcher	researcher	NOUN
ijtc-1924	96	7	used	use	VERB
ijtc-1924	96	8	purposive	purposive	NOUN
ijtc-1924	96	9	sampling	sampling	NOUN
ijtc-1924	96	10	techniques	technique	NOUN
ijtc-1924	96	11	,	,	PUNCT
ijtc-1924	96	12	namely	namely	ADV
ijtc-1924	96	13	selecting	select	VERB
ijtc-1924	96	14	state	state	NOUN
ijtc-1924	96	15	-	-	PUNCT
ijtc-1924	96	16	owned	own	VERB
ijtc-1924	96	17	companies	company	NOUN
ijtc-1924	96	18	and	and	CCONJ
ijtc-1924	96	19	subsidiaries	subsidiary	NOUN
ijtc-1924	96	20	of	of	ADP
ijtc-1924	96	21	state	state	NOUN
ijtc-1924	96	22	-	-	PUNCT
ijtc-1924	96	23	owned	own	VERB
ijtc-1924	96	24	companies	company	NOUN
ijtc-1924	96	25	that	that	PRON
ijtc-1924	96	26	met	meet	VERB
ijtc-1924	96	27	the	the	DET
ijtc-1924	96	28	criteria	criterion	NOUN
ijtc-1924	96	29	listed	list	VERB
ijtc-1924	96	30	on	on	ADP
ijtc-1924	96	31	the	the	DET
ijtc-1924	96	32	idx	idx	NOUN
ijtc-1924	96	33	in	in	ADP
ijtc-1924	96	34	the	the	DET
ijtc-1924	96	35	2019–2023	2019–2023	NUM
ijtc-1924	96	36	period	period	NOUN
ijtc-1924	96	37	,	,	PUNCT
ijtc-1924	96	38	so	so	SCONJ
ijtc-1924	96	39	that	that	SCONJ
ijtc-1924	96	40	the	the	DET
ijtc-1924	96	41	sample	sample	NOUN
ijtc-1924	96	42	obtained	obtain	VERB
ijtc-1924	96	43	was	be	AUX
ijtc-1924	96	44	representative	representative	NOUN
ijtc-1924	96	45	of	of	ADP
ijtc-1924	96	46	the	the	DET
ijtc-1924	96	47	relevant	relevant	ADJ
ijtc-1924	96	48	population	population	NOUN
ijtc-1924	96	49	.	.	PUNCT
ijtc-1924	97	1	the	the	DET
ijtc-1924	97	2	soe	soe	PROPN
ijtc-1924	97	3	sector	sector	NOUN
ijtc-1924	97	4	was	be	AUX
ijtc-1924	97	5	chosen	choose	VERB
ijtc-1924	97	6	because	because	SCONJ
ijtc-1924	97	7	it	it	PRON
ijtc-1924	97	8	plays	play	VERB
ijtc-1924	97	9	a	a	DET
ijtc-1924	97	10	strategic	strategic	ADJ
ijtc-1924	97	11	role	role	NOUN
ijtc-1924	97	12	in	in	ADP
ijtc-1924	97	13	the	the	DET
ijtc-1924	97	14	national	national	ADJ
ijtc-1924	97	15	economy	economy	NOUN
ijtc-1924	97	16	,	,	PUNCT
ijtc-1924	97	17	faces	face	VERB
ijtc-1924	97	18	unique	unique	ADJ
ijtc-1924	97	19	governance	governance	NOUN
ijtc-1924	97	20	complexities	complexity	NOUN
ijtc-1924	97	21	between	between	ADP
ijtc-1924	97	22	public	public	ADJ
ijtc-1924	97	23	and	and	CCONJ
ijtc-1924	97	24	commercial	commercial	ADJ
ijtc-1924	97	25	interests	interest	NOUN
ijtc-1924	97	26	,	,	PUNCT
ijtc-1924	97	27	and	and	CCONJ
ijtc-1924	97	28	provides	provide	VERB
ijtc-1924	97	29	transparent	transparent	ADJ
ijtc-1924	97	30	and	and	CCONJ
ijtc-1924	97	31	verified	verify	VERB
ijtc-1924	97	32	financial	financial	ADJ
ijtc-1924	97	33	data	datum	NOUN
ijtc-1924	97	34	for	for	ADP
ijtc-1924	97	35	valid	valid	ADJ
ijtc-1924	97	36	empirical	empirical	ADJ
ijtc-1924	97	37	analysis	analysis	NOUN
ijtc-1924	97	38	(	(	PUNCT
ijtc-1924	97	39	chang	chang	PROPN
ijtc-1924	97	40	&	&	CCONJ
ijtc-1924	97	41	lin	lin	PROPN
ijtc-1924	97	42	,	,	PUNCT
ijtc-1924	97	43	2021	2021	NUM
ijtc-1924	97	44	)	)	PUNCT
ijtc-1924	97	45	.	.	PUNCT
ijtc-1924	98	1	table	table	NOUN
ijtc-1924	98	2	1	1	NUM
ijtc-1924	98	3	.	.	PUNCT
ijtc-1924	99	1	operational	operational	ADJ
ijtc-1924	99	2	variables	variable	NOUN
ijtc-1924	99	3	no	no	DET
ijtc-1924	99	4	variable	variable	ADJ
ijtc-1924	99	5	description	description	NOUN
ijtc-1924	99	6	variable	variable	ADJ
ijtc-1924	99	7	measurement	measurement	NOUN
ijtc-1924	99	8	1	1	NUM
ijtc-1924	99	9	fraudulent	fraudulent	ADJ
ijtc-1924	99	10	financial	financial	ADJ
ijtc-1924	99	11	reporting	report	VERB
ijtc-1924	99	12	the	the	DET
ijtc-1924	99	13	goal	goal	NOUN
ijtc-1924	99	14	of	of	ADP
ijtc-1924	99	15	financial	financial	ADJ
ijtc-1924	99	16	reporting	reporting	NOUN
ijtc-1924	99	17	fraud	fraud	NOUN
ijtc-1924	99	18	is	be	AUX
ijtc-1924	99	19	to	to	PART
ijtc-1924	99	20	make	make	VERB
ijtc-1924	99	21	the	the	DET
ijtc-1924	99	22	information	information	NOUN
ijtc-1924	99	23	given	give	VERB
ijtc-1924	99	24	in	in	ADP
ijtc-1924	99	25	financial	financial	ADJ
ijtc-1924	99	26	reports	report	NOUN
ijtc-1924	99	27	seem	seem	VERB
ijtc-1924	99	28	more	more	ADV
ijtc-1924	99	29	favorable	favorable	ADJ
ijtc-1924	99	30	than	than	SCONJ
ijtc-1924	99	31	it	it	PRON
ijtc-1924	99	32	really	really	ADV
ijtc-1924	99	33	is	be	AUX
ijtc-1924	99	34	,	,	PUNCT
ijtc-1924	99	35	to	to	PART
ijtc-1924	99	36	mislead	mislead	VERB
ijtc-1924	99	37	readers	reader	NOUN
ijtc-1924	99	38	,	,	PUNCT
ijtc-1924	99	39	and	and	CCONJ
ijtc-1924	99	40	to	to	PART
ijtc-1924	99	41	conceal	conceal	VERB
ijtc-1924	99	42	material	material	NOUN
ijtc-1924	99	43	facts	fact	NOUN
ijtc-1924	99	44	that	that	PRON
ijtc-1924	99	45	do	do	AUX
ijtc-1924	99	46	not	not	PART
ijtc-1924	99	47	pertain	pertain	VERB
ijtc-1924	99	48	to	to	ADP
ijtc-1924	99	49	the	the	DET
ijtc-1924	99	50	true	true	ADJ
ijtc-1924	99	51	financial	financial	ADJ
ijtc-1924	99	52	health	health	NOUN
ijtc-1924	99	53	of	of	ADP
ijtc-1924	99	54	the	the	DET
ijtc-1924	99	55	business	business	NOUN
ijtc-1924	99	56	.	.	PUNCT
ijtc-1924	100	1	(	(	PUNCT
ijtc-1924	100	2	ghaisani	ghaisani	PROPN
ijtc-1924	100	3	&	&	CCONJ
ijtc-1924	100	4	supatmi	supatmi	PROPN
ijtc-1924	100	5	,	,	PUNCT
ijtc-1924	100	6	2023	2023	NUM
ijtc-1924	100	7	)	)	PUNCT
ijtc-1924	100	8	.	.	PUNCT
ijtc-1924	101	1	the	the	DET
ijtc-1924	101	2	model	model	NOUN
ijtc-1924	101	3	of	of	ADP
ijtc-1924	101	4	the	the	DET
ijtc-1924	101	5	m	m	NOUN
ijtc-1924	101	6	-	-	PUNCT
ijtc-1924	101	7	score	score	NOUN
ijtc-1924	101	8	is	be	AUX
ijtc-1924	101	9	as	as	SCONJ
ijtc-1924	101	10	follows	follow	VERB
ijtc-1924	101	11	:	:	PUNCT
ijtc-1924	101	12	m	m	VERB
ijtc-1924	101	13	−	−	NOUN
ijtc-1924	101	14	score	score	NOUN
ijtc-1924	102	1	=	=	X
ijtc-1924	102	2	−4,84	−4,84	VERB
ijtc-1924	103	1	+	+	CCONJ
ijtc-1924	103	2	0,920	0,920	NUM
ijtc-1924	103	3	∗	∗	NOUN
ijtc-1924	103	4	dsri	dsri	NOUN
ijtc-1924	103	5	+	+	CCONJ
ijtc-1924	103	6	0,528	0,528	NUM
ijtc-1924	103	7	∗	∗	NOUN
ijtc-1924	103	8	gmi	gmi	NOUN
ijtc-1924	103	9	+	+	CCONJ
ijtc-1924	103	10	0,404	0,404	NUM
ijtc-1924	103	11	∗	∗	NOUN
ijtc-1924	103	12	aqi	aqi	NOUN
ijtc-1924	104	1	+	+	CCONJ
ijtc-1924	104	2	0,892	0,892	NUM
ijtc-1924	104	3	∗	∗	NOUN
ijtc-1924	104	4	sgi	sgi	NOUN
ijtc-1924	104	5	+	+	CCONJ
ijtc-1924	104	6	0,115	0,115	NUM
ijtc-1924	104	7	∗	∗	NOUN
ijtc-1924	104	8	de$p	de$p	X
ijtc-1924	104	9	i	i	PROPN
ijtc-1924	104	10	–	–	PUNCT
ijtc-1924	104	11	0,172	0,172	NUM
ijtc-1924	104	12	∗	∗	NOUN
ijtc-1924	104	13	sgai	sgai	NOUN
ijtc-1924	104	14	–	–	PUNCT
ijtc-1924	104	15	0,327	0,327	NUM
ijtc-1924	104	16	∗	∗	NOUN
ijtc-1924	104	17	le$vi	le$vi	PROPN
ijtc-1924	104	18	+	+	NOUN
ijtc-1924	104	19	4,679	4,679	NUM
ijtc-1924	104	20	∗	∗	NOUN
ijtc-1924	104	21	tata	tata	NOUN
ijtc-1924	104	22	2	2	NUM
ijtc-1924	104	23	tax	tax	NOUN
ijtc-1924	104	24	avoidance	avoidance	NOUN
ijtc-1924	104	25	companies	company	NOUN
ijtc-1924	104	26	engage	engage	VERB
ijtc-1924	104	27	in	in	ADP
ijtc-1924	104	28	tax	tax	NOUN
ijtc-1924	104	29	avoidance	avoidance	NOUN
ijtc-1924	104	30	when	when	SCONJ
ijtc-1924	104	31	they	they	PRON
ijtc-1924	104	32	devise	devise	VERB
ijtc-1924	104	33	a	a	DET
ijtc-1924	104	34	strategy	strategy	NOUN
ijtc-1924	104	35	to	to	PART
ijtc-1924	104	36	minimize	minimize	VERB
ijtc-1924	104	37	their	their	PRON
ijtc-1924	104	38	tax	tax	NOUN
ijtc-1924	104	39	liabilities	liability	NOUN
ijtc-1924	104	40	by	by	ADP
ijtc-1924	104	41	taking	take	VERB
ijtc-1924	104	42	advantage	advantage	NOUN
ijtc-1924	104	43	of	of	ADP
ijtc-1924	104	44	gaps	gap	NOUN
ijtc-1924	104	45	,	,	PUNCT
ijtc-1924	104	46	weak	weak	ADJ
ijtc-1924	104	47	points	point	NOUN
ijtc-1924	104	48	,	,	PUNCT
ijtc-1924	104	49	or	or	CCONJ
ijtc-1924	104	50	unclear	unclear	ADJ
ijtc-1924	104	51	language	language	NOUN
ijtc-1924	104	52	in	in	ADP
ijtc-1924	104	53	tax	tax	NOUN
ijtc-1924	104	54	laws	law	NOUN
ijtc-1924	104	55	.	.	PUNCT
ijtc-1924	105	1	(	(	PUNCT
ijtc-1924	105	2	ngau	ngau	PROPN
ijtc-1924	105	3	et	et	PROPN
ijtc-1924	105	4	al	al	PROPN
ijtc-1924	105	5	.	.	PROPN
ijtc-1924	105	6	,	,	PUNCT
ijtc-1924	105	7	2025	2025	NUM
ijtc-1924	105	8	)	)	PUNCT
ijtc-1924	106	1	𝐄𝐓𝐑	𝐄𝐓𝐑	PROPN
ijtc-1924	106	2	=	=	PUNCT
ijtc-1924	106	3	total	total	ADJ
ijtc-1924	106	4	tax	tax	NOUN
ijtc-1924	106	5	expense	expense	NOUN
ijtc-1924	106	6	profit	profit	NOUN
ijtc-1924	106	7	before	before	SCONJ
ijtc-1924	106	8	tax	tax	NOUN
ijtc-1924	106	9	3	3	NUM
ijtc-1924	106	10	firm	firm	ADJ
ijtc-1924	106	11	size	size	NOUN
ijtc-1924	106	12	companies	company	NOUN
ijtc-1924	106	13	are	be	AUX
ijtc-1924	106	14	often	often	ADV
ijtc-1924	106	15	categorized	categorize	VERB
ijtc-1924	106	16	as	as	ADP
ijtc-1924	106	17	small	small	ADJ
ijtc-1924	106	18	,	,	PUNCT
ijtc-1924	106	19	medium	medium	ADJ
ijtc-1924	106	20	,	,	PUNCT
ijtc-1924	106	21	or	or	CCONJ
ijtc-1924	106	22	big	big	ADJ
ijtc-1924	106	23	based	base	VERB
ijtc-1924	106	24	on	on	ADP
ijtc-1924	106	25	their	their	PRON
ijtc-1924	106	26	firm	firm	ADJ
ijtc-1924	106	27	size	size	NOUN
ijtc-1924	106	28	.	.	PUNCT
ijtc-1924	107	1	the	the	DET
ijtc-1924	107	2	total	total	ADJ
ijtc-1924	107	3	assets	asset	NOUN
ijtc-1924	107	4	of	of	ADP
ijtc-1924	107	5	the	the	DET
ijtc-1924	107	6	firm	firm	NOUN
ijtc-1924	107	7	are	be	AUX
ijtc-1924	107	8	the	the	DET
ijtc-1924	107	9	most	most	ADV
ijtc-1924	107	10	typical	typical	ADJ
ijtc-1924	107	11	metric	metric	NOUN
ijtc-1924	107	12	for	for	ADP
ijtc-1924	107	13	this	this	PRON
ijtc-1924	107	14	.	.	PUNCT
ijtc-1924	108	1	(	(	PUNCT
ijtc-1924	108	2	mutia	mutia	PROPN
ijtc-1924	108	3	&	&	CCONJ
ijtc-1924	108	4	efriadi	efriadi	PROPN
ijtc-1924	108	5	,	,	PUNCT
ijtc-1924	108	6	2020a	2020a	NUM
ijtc-1924	108	7	)	)	PUNCT
ijtc-1924	108	8	.	.	PUNCT
ijtc-1924	109	1	firm	firm	ADJ
ijtc-1924	109	2	size	size	NOUN
ijtc-1924	109	3	=	=	SYM
ijtc-1924	109	4	ln	ln	ADJ
ijtc-1924	109	5	(	(	PUNCT
ijtc-1924	109	6	total	total	ADJ
ijtc-1924	109	7	assets	asset	NOUN
ijtc-1924	109	8	)	)	PUNCT
ijtc-1924	109	9	4	4	NUM
ijtc-1924	109	10	return	return	NOUN
ijtc-1924	109	11	on	on	ADP
ijtc-1924	109	12	assets	asset	NOUN
ijtc-1924	109	13	(	(	PUNCT
ijtc-1924	109	14	roa	roa	NOUN
ijtc-1924	109	15	)	)	PUNCT
ijtc-1924	109	16	one	one	NUM
ijtc-1924	109	17	indicator	indicator	NOUN
ijtc-1924	109	18	of	of	ADP
ijtc-1924	109	19	efficient	efficient	ADJ
ijtc-1924	109	20	management	management	NOUN
ijtc-1924	109	21	is	be	AUX
ijtc-1924	109	22	the	the	DET
ijtc-1924	109	23	return	return	NOUN
ijtc-1924	109	24	on	on	ADP
ijtc-1924	109	25	assets	asset	NOUN
ijtc-1924	109	26	(	(	PUNCT
ijtc-1924	109	27	roa	roa	NOUN
ijtc-1924	109	28	)	)	PUNCT
ijtc-1924	109	29	ratio	ratio	NOUN
ijtc-1924	109	30	.	.	PUNCT
ijtc-1924	110	1	a	a	DET
ijtc-1924	110	2	greater	great	ADJ
ijtc-1924	110	3	return	return	NOUN
ijtc-1924	110	4	on	on	ADP
ijtc-1924	110	5	assets	asset	NOUN
ijtc-1924	110	6	(	(	PUNCT
ijtc-1924	110	7	roa	roa	NOUN
ijtc-1924	110	8	)	)	PUNCT
ijtc-1924	110	9	indicates	indicate	VERB
ijtc-1924	110	10	that	that	SCONJ
ijtc-1924	110	11	a	a	DET
ijtc-1924	110	12	corporation	corporation	NOUN
ijtc-1924	110	13	is	be	AUX
ijtc-1924	110	14	efficient	efficient	ADJ
ijtc-1924	110	15	with	with	ADP
ijtc-1924	110	16	its	its	PRON
ijtc-1924	110	17	use	use	NOUN
ijtc-1924	110	18	of	of	ADP
ijtc-1924	110	19	assets	asset	NOUN
ijtc-1924	110	20	.	.	PUNCT
ijtc-1924	111	1	(	(	PUNCT
ijtc-1924	111	2	mutia	mutia	PROPN
ijtc-1924	111	3	&	&	CCONJ
ijtc-1924	111	4	efriadi	efriadi	PROPN
ijtc-1924	111	5	,	,	PUNCT
ijtc-1924	111	6	2020b	2020b	NUM
ijtc-1924	111	7	)	)	PUNCT
ijtc-1924	112	1	roa=	roa=	NOUN
ijtc-1924	112	2	net	net	ADJ
ijtc-1924	112	3	income	income	NOUN
ijtc-1924	112	4	total	total	ADJ
ijtc-1924	112	5	assets	asset	NOUN
ijtc-1924	112	6	x	x	SYM
ijtc-1924	112	7	100	100	NUM
ijtc-1924	112	8	%	%	NOUN
ijtc-1924	112	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	112	10	analysis	analysis	NOUN
ijtc-1924	112	11	of	of	ADP
ijtc-1924	112	12	tax	tax	NOUN
ijtc-1924	112	13	avoidance	avoidance	NOUN
ijtc-1924	112	14	and	and	CCONJ
ijtc-1924	112	15	firm	firm	ADJ
ijtc-1924	112	16	size	size	NOUN
ijtc-1924	112	17	on	on	ADP
ijtc-1924	112	18	fraudulent	fraudulent	ADJ
ijtc-1924	112	19	financial	financial	ADJ
ijtc-1924	112	20	reporting	reporting	NOUN
ijtc-1924	112	21	with	with	ADP
ijtc-1924	112	22	the	the	DET
ijtc-1924	112	23	beneish	beneish	PROPN
ijtc-1924	112	24	mscore	mscore	NOUN
ijtc-1924	112	25	approach	approach	NOUN
ijtc-1924	112	26	puspanita	puspanita	NOUN
ijtc-1924	112	27	and	and	CCONJ
ijtc-1924	112	28	vinta	vinta	VERB
ijtc-1924	112	29	desi	desi	NOUN
ijtc-1924	112	30	7	7	NUM
ijtc-1924	112	31	|	|	CCONJ
ijtc-1924	112	32	ilomata	ilomata	PROPN
ijtc-1924	112	33	international	international	ADJ
ijtc-1924	112	34	journal	journal	NOUN
ijtc-1924	112	35	of	of	ADP
ijtc-1924	112	36	tax	tax	PROPN
ijtc-1924	112	37	&	&	CCONJ
ijtc-1924	112	38	accounting	accounting	PROPN
ijtc-1924	112	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	112	40	result	result	NOUN
ijtc-1924	112	41	and	and	CCONJ
ijtc-1924	112	42	discussion	discussion	VERB
ijtc-1924	112	43	the	the	DET
ijtc-1924	112	44	results	result	NOUN
ijtc-1924	112	45	of	of	ADP
ijtc-1924	112	46	descriptive	descriptive	ADJ
ijtc-1924	112	47	statistical	statistical	ADJ
ijtc-1924	112	48	analysis	analysis	NOUN
ijtc-1924	112	49	in	in	ADP
ijtc-1924	112	50	this	this	DET
ijtc-1924	112	51	section	section	NOUN
ijtc-1924	112	52	are	be	AUX
ijtc-1924	112	53	used	use	VERB
ijtc-1924	112	54	to	to	PART
ijtc-1924	112	55	establish	establish	VERB
ijtc-1924	112	56	fundamental	fundamental	ADJ
ijtc-1924	112	57	knowledge	knowledge	NOUN
ijtc-1924	112	58	of	of	ADP
ijtc-1924	112	59	the	the	DET
ijtc-1924	112	60	research	research	NOUN
ijtc-1924	112	61	data	datum	NOUN
ijtc-1924	112	62	.	.	PUNCT
ijtc-1924	113	1	the	the	DET
ijtc-1924	113	2	study	study	NOUN
ijtc-1924	113	3	analyzed	analyze	VERB
ijtc-1924	113	4	four	four	NUM
ijtc-1924	113	5	variables	variable	NOUN
ijtc-1924	113	6	,	,	PUNCT
ijtc-1924	113	7	which	which	PRON
ijtc-1924	113	8	included	include	VERB
ijtc-1924	113	9	firm	firm	ADJ
ijtc-1924	113	10	size	size	NOUN
ijtc-1924	113	11	,	,	PUNCT
ijtc-1924	113	12	tax	tax	NOUN
ijtc-1924	113	13	avoidance	avoidance	NOUN
ijtc-1924	113	14	,	,	PUNCT
ijtc-1924	113	15	return	return	VERB
ijtc-1924	113	16	on	on	ADP
ijtc-1924	113	17	assets	asset	NOUN
ijtc-1924	113	18	(	(	PUNCT
ijtc-1924	113	19	roa	roa	NOUN
ijtc-1924	113	20	)	)	PUNCT
ijtc-1924	113	21	,	,	PUNCT
ijtc-1924	113	22	and	and	CCONJ
ijtc-1924	113	23	financial	financial	ADJ
ijtc-1924	113	24	fraud	fraud	NOUN
ijtc-1924	113	25	reporting	report	VERB
ijtc-1924	113	26	(	(	PUNCT
ijtc-1924	113	27	ffr	ffr	PROPN
ijtc-1924	113	28	)	)	PUNCT
ijtc-1924	113	29	from	from	ADP
ijtc-1924	113	30	60	60	NUM
ijtc-1924	113	31	state	state	NOUN
ijtc-1924	113	32	-	-	PUNCT
ijtc-1924	113	33	owned	own	VERB
ijtc-1924	113	34	idx	idx	NOUN
ijtc-1924	113	35	-	-	PUNCT
ijtc-1924	113	36	listed	list	VERB
ijtc-1924	113	37	companies	company	NOUN
ijtc-1924	113	38	throughout	throughout	ADP
ijtc-1924	113	39	2019–2023	2019–2023	NUM
ijtc-1924	113	40	.	.	PUNCT
ijtc-1924	114	1	the	the	DET
ijtc-1924	114	2	analysis	analysis	NOUN
ijtc-1924	114	3	results	result	NOUN
ijtc-1924	114	4	serve	serve	VERB
ijtc-1924	114	5	as	as	ADP
ijtc-1924	114	6	essential	essential	ADJ
ijtc-1924	114	7	data	datum	NOUN
ijtc-1924	114	8	for	for	ADP
ijtc-1924	114	9	understanding	understand	VERB
ijtc-1924	114	10	distribution	distribution	NOUN
ijtc-1924	114	11	patterns	pattern	NOUN
ijtc-1924	114	12	and	and	CCONJ
ijtc-1924	114	13	average	average	ADJ
ijtc-1924	114	14	value	value	NOUN
ijtc-1924	114	15	changes	change	NOUN
ijtc-1924	114	16	,	,	PUNCT
ijtc-1924	114	17	and	and	CCONJ
ijtc-1924	114	18	variable	variable	ADJ
ijtc-1924	114	19	relationships	relationship	NOUN
ijtc-1924	114	20	,	,	PUNCT
ijtc-1924	114	21	which	which	PRON
ijtc-1924	114	22	will	will	AUX
ijtc-1924	114	23	help	help	AUX
ijtc-1924	114	24	identify	identify	VERB
ijtc-1924	114	25	potential	potential	ADJ
ijtc-1924	114	26	connections	connection	NOUN
ijtc-1924	114	27	before	before	ADP
ijtc-1924	114	28	moving	move	VERB
ijtc-1924	114	29	to	to	ADP
ijtc-1924	114	30	inferential	inferential	ADJ
ijtc-1924	114	31	analysis	analysis	NOUN
ijtc-1924	114	32	and	and	CCONJ
ijtc-1924	114	33	regression	regression	NOUN
ijtc-1924	114	34	testing	testing	NOUN
ijtc-1924	114	35	in	in	ADP
ijtc-1924	114	36	the	the	DET
ijtc-1924	114	37	following	follow	VERB
ijtc-1924	114	38	stage	stage	NOUN
ijtc-1924	114	39	.	.	PUNCT
ijtc-1924	115	1	table	table	NOUN
ijtc-1924	115	2	2	2	NUM
ijtc-1924	115	3	.	.	PUNCT
ijtc-1924	115	4	descriptive	descriptive	ADJ
ijtc-1924	115	5	statistics	statistic	NOUN
ijtc-1924	115	6	with	with	ADP
ijtc-1924	115	7	a	a	DET
ijtc-1924	115	8	range	range	NOUN
ijtc-1924	115	9	of	of	ADP
ijtc-1924	115	10	-3.853	-3.853	NOUN
ijtc-1924	115	11	to	to	ADP
ijtc-1924	115	12	9.609	9.609	NUM
ijtc-1924	115	13	,	,	PUNCT
ijtc-1924	115	14	an	an	DET
ijtc-1924	115	15	average	average	NOUN
ijtc-1924	115	16	of	of	ADP
ijtc-1924	115	17	4.31828	4.31828	NUM
ijtc-1924	115	18	,	,	PUNCT
ijtc-1924	115	19	and	and	CCONJ
ijtc-1924	115	20	a	a	DET
ijtc-1924	115	21	standard	standard	ADJ
ijtc-1924	115	22	deviation	deviation	NOUN
ijtc-1924	115	23	of	of	ADP
ijtc-1924	115	24	2.000349	2.000349	NUM
ijtc-1924	115	25	,	,	PUNCT
ijtc-1924	115	26	the	the	DET
ijtc-1924	115	27	tax	tax	NOUN
ijtc-1924	115	28	avoidance	avoidance	NOUN
ijtc-1924	115	29	(	(	PUNCT
ijtc-1924	115	30	ta	ta	NOUN
ijtc-1924	115	31	)	)	PUNCT
ijtc-1924	115	32	variable	variable	NOUN
ijtc-1924	115	33	serves	serve	VERB
ijtc-1924	115	34	as	as	ADP
ijtc-1924	115	35	the	the	DET
ijtc-1924	115	36	independent	independent	ADJ
ijtc-1924	115	37	variable	variable	NOUN
ijtc-1924	115	38	(	(	PUNCT
ijtc-1924	115	39	x1	x1	PROPN
ijtc-1924	115	40	)	)	PUNCT
ijtc-1924	115	41	.	.	PUNCT
ijtc-1924	116	1	when	when	SCONJ
ijtc-1924	116	2	the	the	DET
ijtc-1924	116	3	average	average	ADJ
ijtc-1924	116	4	value	value	NOUN
ijtc-1924	116	5	is	be	AUX
ijtc-1924	116	6	positive	positive	ADJ
ijtc-1924	116	7	,	,	PUNCT
ijtc-1924	116	8	it	it	PRON
ijtc-1924	116	9	means	mean	VERB
ijtc-1924	116	10	that	that	SCONJ
ijtc-1924	116	11	most	most	ADJ
ijtc-1924	116	12	firms	firm	NOUN
ijtc-1924	116	13	are	be	AUX
ijtc-1924	116	14	avoiding	avoid	VERB
ijtc-1924	116	15	paying	pay	VERB
ijtc-1924	116	16	taxes	taxis	NOUN
ijtc-1924	116	17	,	,	PUNCT
ijtc-1924	116	18	but	but	CCONJ
ijtc-1924	116	19	when	when	SCONJ
ijtc-1924	116	20	the	the	DET
ijtc-1924	116	21	minimum	minimum	ADJ
ijtc-1924	116	22	value	value	NOUN
ijtc-1924	116	23	is	be	AUX
ijtc-1924	116	24	negative	negative	ADJ
ijtc-1924	116	25	,	,	PUNCT
ijtc-1924	116	26	it	it	PRON
ijtc-1924	116	27	means	mean	VERB
ijtc-1924	116	28	that	that	SCONJ
ijtc-1924	116	29	certain	certain	ADJ
ijtc-1924	116	30	corporations	corporation	NOUN
ijtc-1924	116	31	are	be	AUX
ijtc-1924	116	32	being	be	AUX
ijtc-1924	116	33	very	very	ADV
ijtc-1924	116	34	cautious	cautious	ADJ
ijtc-1924	116	35	when	when	SCONJ
ijtc-1924	116	36	reporting	report	VERB
ijtc-1924	116	37	their	their	PRON
ijtc-1924	116	38	taxes	taxis	NOUN
ijtc-1924	116	39	.	.	PUNCT
ijtc-1924	117	1	firm	firm	ADJ
ijtc-1924	117	2	size	size	NOUN
ijtc-1924	117	3	(	(	PUNCT
ijtc-1924	117	4	firmsize	firmsize	PROPN
ijtc-1924	117	5	)	)	PUNCT
ijtc-1924	117	6	,	,	PUNCT
ijtc-1924	117	7	an	an	DET
ijtc-1924	117	8	independent	independent	ADJ
ijtc-1924	117	9	variable	variable	NOUN
ijtc-1924	117	10	(	(	PUNCT
ijtc-1924	117	11	x2	x2	PROPN
ijtc-1924	117	12	)	)	PUNCT
ijtc-1924	117	13	,	,	PUNCT
ijtc-1924	117	14	ranges	range	VERB
ijtc-1924	117	15	from	from	ADP
ijtc-1924	117	16	11.468	11.468	NUM
ijtc-1924	117	17	to	to	ADP
ijtc-1924	117	18	18.234	18.234	NUM
ijtc-1924	117	19	as	as	SCONJ
ijtc-1924	117	20	measured	measure	VERB
ijtc-1924	117	21	by	by	ADP
ijtc-1924	117	22	the	the	DET
ijtc-1924	117	23	natural	natural	ADJ
ijtc-1924	117	24	logarithm	logarithm	NOUN
ijtc-1924	117	25	of	of	ADP
ijtc-1924	117	26	total	total	ADJ
ijtc-1924	117	27	assets	asset	NOUN
ijtc-1924	117	28	.	.	PUNCT
ijtc-1924	118	1	standard	standard	ADJ
ijtc-1924	118	2	deviation	deviation	NOUN
ijtc-1924	118	3	of	of	ADP
ijtc-1924	118	4	2.049	2.049	NUM
ijtc-1924	118	5	indicated	indicate	VERB
ijtc-1924	118	6	variability	variability	NOUN
ijtc-1924	118	7	around	around	ADP
ijtc-1924	118	8	a	a	DET
ijtc-1924	118	9	mean	mean	ADJ
ijtc-1924	118	10	value	value	NOUN
ijtc-1924	118	11	of	of	ADP
ijtc-1924	118	12	16.098	16.098	NUM
ijtc-1924	118	13	,	,	PUNCT
ijtc-1924	118	14	suggesting	suggest	VERB
ijtc-1924	118	15	a	a	DET
ijtc-1924	118	16	relatively	relatively	ADV
ijtc-1924	118	17	consistent	consistent	ADJ
ijtc-1924	118	18	data	datum	NOUN
ijtc-1924	118	19	distribution	distribution	NOUN
ijtc-1924	118	20	without	without	ADP
ijtc-1924	118	21	significant	significant	ADJ
ijtc-1924	118	22	deviation	deviation	NOUN
ijtc-1924	118	23	from	from	ADP
ijtc-1924	118	24	the	the	DET
ijtc-1924	118	25	central	central	ADJ
ijtc-1924	118	26	tendency	tendency	NOUN
ijtc-1924	118	27	.	.	PUNCT
ijtc-1924	119	1	according	accord	VERB
ijtc-1924	119	2	to	to	ADP
ijtc-1924	119	3	these	these	DET
ijtc-1924	119	4	numbers	number	NOUN
ijtc-1924	119	5	,	,	PUNCT
ijtc-1924	119	6	there	there	PRON
ijtc-1924	119	7	is	be	VERB
ijtc-1924	119	8	a	a	DET
ijtc-1924	119	9	wide	wide	ADJ
ijtc-1924	119	10	variation	variation	NOUN
ijtc-1924	119	11	in	in	ADP
ijtc-1924	119	12	the	the	DET
ijtc-1924	119	13	data	datum	NOUN
ijtc-1924	119	14	,	,	PUNCT
ijtc-1924	119	15	and	and	CCONJ
ijtc-1924	119	16	the	the	DET
ijtc-1924	119	17	sample	sample	NOUN
ijtc-1924	119	18	consists	consist	VERB
ijtc-1924	119	19	mostly	mostly	ADV
ijtc-1924	119	20	of	of	ADP
ijtc-1924	119	21	large	large	ADJ
ijtc-1924	119	22	-	-	PUNCT
ijtc-1924	119	23	scale	scale	NOUN
ijtc-1924	119	24	companies	company	NOUN
ijtc-1924	119	25	.	.	PUNCT
ijtc-1924	120	1	on	on	ADP
ijtc-1924	120	2	the	the	DET
ijtc-1924	120	3	other	other	ADJ
ijtc-1924	120	4	hand	hand	NOUN
ijtc-1924	120	5	,	,	PUNCT
ijtc-1924	120	6	return	return	VERB
ijtc-1924	120	7	on	on	ADP
ijtc-1924	120	8	assets	asset	NOUN
ijtc-1924	120	9	(	(	PUNCT
ijtc-1924	120	10	roa	roa	PROPN
ijtc-1924	120	11	)	)	PUNCT
ijtc-1924	120	12	,	,	PUNCT
ijtc-1924	120	13	a	a	DET
ijtc-1924	120	14	control	control	NOUN
ijtc-1924	120	15	variable	variable	NOUN
ijtc-1924	120	16	,	,	PUNCT
ijtc-1924	120	17	ranges	range	VERB
ijtc-1924	120	18	from	from	ADP
ijtc-1924	120	19	-4.200	-4.200	ADP
ijtc-1924	120	20	to	to	ADP
ijtc-1924	120	21	7.970	7.970	NUM
ijtc-1924	120	22	.	.	PUNCT
ijtc-1924	121	1	its	its	PRON
ijtc-1924	121	2	standard	standard	ADJ
ijtc-1924	121	3	deviation	deviation	NOUN
ijtc-1924	121	4	is	be	AUX
ijtc-1924	121	5	1.875	1.875	NUM
ijtc-1924	121	6	,	,	PUNCT
ijtc-1924	121	7	and	and	CCONJ
ijtc-1924	121	8	its	its	PRON
ijtc-1924	121	9	mean	mean	NOUN
ijtc-1924	121	10	is	be	AUX
ijtc-1924	121	11	0.690	0.690	NUM
ijtc-1924	121	12	.	.	PUNCT
ijtc-1924	122	1	with	with	ADP
ijtc-1924	122	2	a	a	DET
ijtc-1924	122	3	mean	mean	ADJ
ijtc-1924	122	4	roa	roa	NOUN
ijtc-1924	122	5	close	close	ADV
ijtc-1924	122	6	to	to	ADP
ijtc-1924	122	7	zero	zero	NUM
ijtc-1924	122	8	,	,	PUNCT
ijtc-1924	122	9	it	it	PRON
ijtc-1924	122	10	's	be	AUX
ijtc-1924	122	11	clear	clear	ADJ
ijtc-1924	122	12	that	that	SCONJ
ijtc-1924	122	13	the	the	DET
ijtc-1924	122	14	sample	sample	NOUN
ijtc-1924	122	15	businesses	business	NOUN
ijtc-1924	122	16	are	be	AUX
ijtc-1924	122	17	n't	not	PART
ijtc-1924	122	18	doing	do	VERB
ijtc-1924	122	19	a	a	DET
ijtc-1924	122	20	great	great	ADJ
ijtc-1924	122	21	job	job	NOUN
ijtc-1924	122	22	of	of	ADP
ijtc-1924	122	23	turning	turn	VERB
ijtc-1924	122	24	their	their	PRON
ijtc-1924	122	25	assets	asset	NOUN
ijtc-1924	122	26	into	into	ADP
ijtc-1924	122	27	earnings	earning	NOUN
ijtc-1924	122	28	.	.	PUNCT
ijtc-1924	123	1	not	not	PART
ijtc-1924	123	2	only	only	ADV
ijtc-1924	123	3	that	that	PRON
ijtc-1924	123	4	,	,	PUNCT
ijtc-1924	123	5	but	but	CCONJ
ijtc-1924	123	6	the	the	DET
ijtc-1924	123	7	negative	negative	ADJ
ijtc-1924	123	8	minimum	minimum	ADJ
ijtc-1924	123	9	value	value	NOUN
ijtc-1924	123	10	proves	prove	VERB
ijtc-1924	123	11	that	that	SCONJ
ijtc-1924	123	12	some	some	PRON
ijtc-1924	123	13	of	of	ADP
ijtc-1924	123	14	the	the	DET
ijtc-1924	123	15	dataset	dataset	NOUN
ijtc-1924	123	16	's	's	PART
ijtc-1924	123	17	enterprises	enterprise	NOUN
ijtc-1924	123	18	posted	post	VERB
ijtc-1924	123	19	net	net	ADJ
ijtc-1924	123	20	losses	loss	NOUN
ijtc-1924	123	21	.	.	PUNCT
ijtc-1924	124	1	the	the	DET
ijtc-1924	124	2	asymp	asymp	PROPN
ijtc-1924	124	3	.	.	PUNCT
ijtc-1924	125	1	sig	sig	PROPN
ijtc-1924	125	2	.	.	PUNCT
ijtc-1924	126	1	(	(	PUNCT
ijtc-1924	126	2	2	2	NUM
ijtc-1924	126	3	-	-	PUNCT
ijtc-1924	126	4	tailed	tailed	ADJ
ijtc-1924	126	5	)	)	PUNCT
ijtc-1924	126	6	value	value	NOUN
ijtc-1924	126	7	was	be	AUX
ijtc-1924	126	8	0.200	0.200	NUM
ijtc-1924	126	9	,	,	PUNCT
ijtc-1924	126	10	which	which	PRON
ijtc-1924	126	11	is	be	AUX
ijtc-1924	126	12	larger	large	ADJ
ijtc-1924	126	13	than	than	ADP
ijtc-1924	126	14	the	the	DET
ijtc-1924	126	15	0.05	0.05	NUM
ijtc-1924	126	16	significance	significance	NOUN
ijtc-1924	126	17	limit	limit	NOUN
ijtc-1924	126	18	,	,	PUNCT
ijtc-1924	126	19	according	accord	VERB
ijtc-1924	126	20	to	to	ADP
ijtc-1924	126	21	the	the	DET
ijtc-1924	126	22	findings	finding	NOUN
ijtc-1924	126	23	of	of	ADP
ijtc-1924	126	24	the	the	DET
ijtc-1924	126	25	normalcy	normalcy	NOUN
ijtc-1924	126	26	test	test	VERB
ijtc-1924	126	27	.	.	PUNCT
ijtc-1924	127	1	it	it	PRON
ijtc-1924	127	2	may	may	AUX
ijtc-1924	127	3	be	be	AUX
ijtc-1924	127	4	inferred	infer	VERB
ijtc-1924	127	5	from	from	ADP
ijtc-1924	127	6	this	this	PRON
ijtc-1924	127	7	that	that	SCONJ
ijtc-1924	127	8	the	the	DET
ijtc-1924	127	9	research	research	NOUN
ijtc-1924	127	10	model	model	NOUN
ijtc-1924	127	11	's	's	PART
ijtc-1924	127	12	residual	residual	ADJ
ijtc-1924	127	13	distribution	distribution	NOUN
ijtc-1924	127	14	is	be	AUX
ijtc-1924	127	15	normal	normal	ADJ
ijtc-1924	127	16	.	.	PUNCT
ijtc-1924	128	1	with	with	SCONJ
ijtc-1924	128	2	this	this	DET
ijtc-1924	128	3	condition	condition	NOUN
ijtc-1924	128	4	fulfilled	fulfil	VERB
ijtc-1924	128	5	,	,	PUNCT
ijtc-1924	128	6	the	the	DET
ijtc-1924	128	7	data	datum	NOUN
ijtc-1924	128	8	may	may	AUX
ijtc-1924	128	9	go	go	VERB
ijtc-1924	128	10	on	on	ADP
ijtc-1924	128	11	to	to	ADP
ijtc-1924	128	12	the	the	DET
ijtc-1924	128	13	next	next	ADJ
ijtc-1924	128	14	step	step	NOUN
ijtc-1924	128	15	of	of	ADP
ijtc-1924	128	16	hypothesis	hypothesis	NOUN
ijtc-1924	128	17	testing	testing	NOUN
ijtc-1924	128	18	,	,	PUNCT
ijtc-1924	128	19	which	which	PRON
ijtc-1924	128	20	is	be	AUX
ijtc-1924	128	21	regression	regression	NOUN
ijtc-1924	128	22	analysis	analysis	NOUN
ijtc-1924	128	23	,	,	PUNCT
ijtc-1924	128	24	which	which	PRON
ijtc-1924	128	25	relies	rely	VERB
ijtc-1924	128	26	on	on	ADP
ijtc-1924	128	27	the	the	DET
ijtc-1924	128	28	normalcy	normalcy	NOUN
ijtc-1924	128	29	assumption	assumption	NOUN
ijtc-1924	128	30	.	.	PUNCT
ijtc-1924	129	1	that	that	PRON
ijtc-1924	129	2	being	be	AUX
ijtc-1924	129	3	the	the	DET
ijtc-1924	129	4	case	case	NOUN
ijtc-1924	129	5	,	,	PUNCT
ijtc-1924	129	6	we	we	PRON
ijtc-1924	129	7	accept	accept	VERB
ijtc-1924	129	8	the	the	DET
ijtc-1924	129	9	normally	normally	ADV
ijtc-1924	129	10	distributed	distribute	VERB
ijtc-1924	129	11	residuals	residual	NOUN
ijtc-1924	129	12	as	as	ADP
ijtc-1924	129	13	the	the	DET
ijtc-1924	129	14	null	null	ADJ
ijtc-1924	129	15	hypothesis	hypothesis	NOUN
ijtc-1924	129	16	(	(	PUNCT
ijtc-1924	129	17	h0	h0	PROPN
ijtc-1924	129	18	)	)	PUNCT
ijtc-1924	129	19	.	.	PUNCT
ijtc-1924	130	1	whether	whether	SCONJ
ijtc-1924	130	2	you	you	PRON
ijtc-1924	130	3	want	want	VERB
ijtc-1924	130	4	to	to	PART
ijtc-1924	130	5	know	know	VERB
ijtc-1924	130	6	whether	whether	SCONJ
ijtc-1924	130	7	your	your	PRON
ijtc-1924	130	8	regression	regression	NOUN
ijtc-1924	130	9	model	model	NOUN
ijtc-1924	130	10	's	's	PART
ijtc-1924	130	11	independent	independent	ADJ
ijtc-1924	130	12	variables	variable	NOUN
ijtc-1924	130	13	are	be	AUX
ijtc-1924	130	14	highly	highly	ADV
ijtc-1924	130	15	correlated	correlate	VERB
ijtc-1924	130	16	,	,	PUNCT
ijtc-1924	130	17	you	you	PRON
ijtc-1924	130	18	may	may	AUX
ijtc-1924	130	19	run	run	VERB
ijtc-1924	130	20	a	a	DET
ijtc-1924	130	21	multicollinearity	multicollinearity	NOUN
ijtc-1924	130	22	test	test	NOUN
ijtc-1924	130	23	.	.	PUNCT
ijtc-1924	131	1	the	the	DET
ijtc-1924	131	2	model	model	NOUN
ijtc-1924	131	3	's	's	PART
ijtc-1924	131	4	credibility	credibility	NOUN
ijtc-1924	131	5	is	be	AUX
ijtc-1924	131	6	jeopardized	jeopardize	VERB
ijtc-1924	131	7	when	when	SCONJ
ijtc-1924	131	8	multicollinearity	multicollinearity	NOUN
ijtc-1924	131	9	prevents	prevent	VERB
ijtc-1924	131	10	the	the	DET
ijtc-1924	131	11	independent	independent	ADJ
ijtc-1924	131	12	influence	influence	NOUN
ijtc-1924	131	13	of	of	ADP
ijtc-1924	131	14	each	each	DET
ijtc-1924	131	15	predictor	predictor	NOUN
ijtc-1924	131	16	on	on	ADP
ijtc-1924	131	17	the	the	DET
ijtc-1924	131	18	dependent	dependent	ADJ
ijtc-1924	131	19	variable	variable	NOUN
ijtc-1924	131	20	from	from	ADP
ijtc-1924	131	21	being	be	AUX
ijtc-1924	131	22	seen	see	VERB
ijtc-1924	131	23	.	.	PUNCT
ijtc-1924	132	1	the	the	DET
ijtc-1924	132	2	independent	independent	ADJ
ijtc-1924	132	3	variables	variable	NOUN
ijtc-1924	132	4	in	in	ADP
ijtc-1924	132	5	a	a	DET
ijtc-1924	132	6	perfect	perfect	ADJ
ijtc-1924	132	7	regression	regression	NOUN
ijtc-1924	132	8	model	model	NOUN
ijtc-1924	132	9	should	should	AUX
ijtc-1924	132	10	not	not	PART
ijtc-1924	132	11	be	be	AUX
ijtc-1924	132	12	highly	highly	ADV
ijtc-1924	132	13	correlated	correlate	VERB
ijtc-1924	132	14	with	with	ADP
ijtc-1924	132	15	one	one	NUM
ijtc-1924	132	16	another	another	DET
ijtc-1924	132	17	.	.	PUNCT
ijtc-1924	133	1	tolerance	tolerance	NOUN
ijtc-1924	133	2	and	and	CCONJ
ijtc-1924	133	3	the	the	DET
ijtc-1924	133	4	variance	variance	NOUN
ijtc-1924	133	5	inflation	inflation	NOUN
ijtc-1924	133	6	factor	factor	NOUN
ijtc-1924	133	7	(	(	PUNCT
ijtc-1924	133	8	vif	vif	NOUN
ijtc-1924	133	9	)	)	PUNCT
ijtc-1924	133	10	are	be	AUX
ijtc-1924	133	11	the	the	DET
ijtc-1924	133	12	two	two	NUM
ijtc-1924	133	13	most	most	ADV
ijtc-1924	133	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	133	15	analysis	analysis	NOUN
ijtc-1924	133	16	of	of	ADP
ijtc-1924	133	17	tax	tax	NOUN
ijtc-1924	133	18	avoidance	avoidance	NOUN
ijtc-1924	133	19	and	and	CCONJ
ijtc-1924	133	20	firm	firm	ADJ
ijtc-1924	133	21	size	size	NOUN
ijtc-1924	133	22	on	on	ADP
ijtc-1924	133	23	fraudulent	fraudulent	ADJ
ijtc-1924	133	24	financial	financial	ADJ
ijtc-1924	133	25	reporting	reporting	NOUN
ijtc-1924	133	26	with	with	ADP
ijtc-1924	133	27	the	the	DET
ijtc-1924	133	28	beneish	beneish	PROPN
ijtc-1924	133	29	mscore	mscore	NOUN
ijtc-1924	133	30	approach	approach	NOUN
ijtc-1924	133	31	puspanita	puspanita	NOUN
ijtc-1924	133	32	and	and	CCONJ
ijtc-1924	133	33	vinta	vinta	VERB
ijtc-1924	133	34	desi	desi	NOUN
ijtc-1924	133	35	8	8	NUM
ijtc-1924	133	36	|	|	CCONJ
ijtc-1924	133	37	ilomata	ilomata	PROPN
ijtc-1924	133	38	international	international	ADJ
ijtc-1924	133	39	journal	journal	NOUN
ijtc-1924	133	40	of	of	ADP
ijtc-1924	133	41	tax	tax	PROPN
ijtc-1924	133	42	&	&	CCONJ
ijtc-1924	133	43	accounting	account	VERB
ijtc-1924	133	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	133	45	typical	typical	ADJ
ijtc-1924	133	46	measures	measure	NOUN
ijtc-1924	133	47	used	use	VERB
ijtc-1924	133	48	for	for	ADP
ijtc-1924	133	49	this	this	DET
ijtc-1924	133	50	evaluation	evaluation	NOUN
ijtc-1924	133	51	.	.	PUNCT
ijtc-1924	134	1	the	the	DET
ijtc-1924	134	2	absence	absence	NOUN
ijtc-1924	134	3	of	of	ADP
ijtc-1924	134	4	multicollinearity	multicollinearity	NOUN
ijtc-1924	134	5	in	in	ADP
ijtc-1924	134	6	a	a	DET
ijtc-1924	134	7	model	model	NOUN
ijtc-1924	134	8	is	be	AUX
ijtc-1924	134	9	determined	determine	VERB
ijtc-1924	134	10	by	by	ADP
ijtc-1924	134	11	if	if	SCONJ
ijtc-1924	134	12	each	each	DET
ijtc-1924	134	13	variable	variable	NOUN
ijtc-1924	134	14	's	's	PART
ijtc-1924	134	15	vif	vif	NOUN
ijtc-1924	134	16	value	value	NOUN
ijtc-1924	134	17	is	be	AUX
ijtc-1924	134	18	less	less	ADJ
ijtc-1924	134	19	than	than	ADP
ijtc-1924	134	20	10	10	NUM
ijtc-1924	134	21	and	and	CCONJ
ijtc-1924	134	22	its	its	PRON
ijtc-1924	134	23	tolerance	tolerance	NOUN
ijtc-1924	134	24	value	value	NOUN
ijtc-1924	134	25	is	be	AUX
ijtc-1924	134	26	more	more	ADJ
ijtc-1924	134	27	than	than	ADP
ijtc-1924	134	28	0.10	0.10	NUM
ijtc-1924	134	29	.	.	PUNCT
ijtc-1924	135	1	reducing	reduce	VERB
ijtc-1924	135	2	the	the	DET
ijtc-1924	135	3	vif	vif	NOUN
ijtc-1924	135	4	value	value	NOUN
ijtc-1924	135	5	strengthens	strengthen	VERB
ijtc-1924	135	6	the	the	DET
ijtc-1924	135	7	regression	regression	NOUN
ijtc-1924	135	8	model	model	NOUN
ijtc-1924	135	9	since	since	SCONJ
ijtc-1924	135	10	it	it	PRON
ijtc-1924	135	11	indicates	indicate	VERB
ijtc-1924	135	12	less	less	ADJ
ijtc-1924	135	13	multicollinearity	multicollinearity	NOUN
ijtc-1924	135	14	.	.	PUNCT
ijtc-1924	136	1	table	table	NOUN
ijtc-1924	136	2	3	3	NUM
ijtc-1924	136	3	.	.	PUNCT
ijtc-1924	137	1	multicollinearity	multicollinearity	NOUN
ijtc-1924	137	2	test	test	NOUN
ijtc-1924	137	3	results	result	NOUN
ijtc-1924	137	4	model	model	NOUN
ijtc-1924	137	5	collinearity	collinearity	NOUN
ijtc-1924	137	6	statistics	statistic	NOUN
ijtc-1924	137	7	tolerance	tolerance	NOUN
ijtc-1924	137	8	vif	vif	NOUN
ijtc-1924	137	9	1	1	NUM
ijtc-1924	137	10	(	(	PUNCT
ijtc-1924	137	11	constant	constant	ADJ
ijtc-1924	137	12	)	)	PUNCT
ijtc-1924	137	13	ta	ta	ADP
ijtc-1924	137	14	.975	.975	NUM
ijtc-1924	137	15	1.047	1.047	NUM
ijtc-1924	137	16	firmsize	firmsize	NOUN
ijtc-1924	137	17	.999	.999	NUM
ijtc-1924	137	18	1.001	1.001	NUM
ijtc-1924	137	19	roa	roa	NOUN
ijtc-1924	137	20	.955	.955	NUM
ijtc-1924	137	21	1.047	1.047	NUM
ijtc-1924	137	22	a.	a.	NOUN
ijtc-1924	137	23	dependent	dependent	ADJ
ijtc-1924	137	24	variable	variable	NOUN
ijtc-1924	137	25	:	:	PUNCT
ijtc-1924	137	26	f	f	X
ijtc-1924	137	27	-	-	PUNCT
ijtc-1924	137	28	score	score	NOUN
ijtc-1924	137	29	source	source	NOUN
ijtc-1924	137	30	:	:	PUNCT
ijtc-1924	137	31	secondary	secondary	ADJ
ijtc-1924	137	32	data	datum	NOUN
ijtc-1924	137	33	is	be	AUX
ijtc-1924	137	34	processed	process	VERB
ijtc-1924	137	35	(	(	PUNCT
ijtc-1924	137	36	2025	2025	NUM
ijtc-1924	137	37	)	)	PUNCT
ijtc-1924	137	38	.	.	PUNCT
ijtc-1924	138	1	the	the	DET
ijtc-1924	138	2	findings	finding	NOUN
ijtc-1924	138	3	of	of	ADP
ijtc-1924	138	4	the	the	DET
ijtc-1924	138	5	multicollinearity	multicollinearity	NOUN
ijtc-1924	138	6	test	test	NOUN
ijtc-1924	138	7	on	on	ADP
ijtc-1924	138	8	the	the	DET
ijtc-1924	138	9	regression	regression	NOUN
ijtc-1924	138	10	model	model	NOUN
ijtc-1924	138	11	used	use	VERB
ijtc-1924	138	12	in	in	ADP
ijtc-1924	138	13	this	this	DET
ijtc-1924	138	14	investigation	investigation	NOUN
ijtc-1924	138	15	are	be	AUX
ijtc-1924	138	16	shown	show	VERB
ijtc-1924	138	17	in	in	ADP
ijtc-1924	138	18	table	table	NOUN
ijtc-1924	138	19	3	3	NUM
ijtc-1924	138	20	.	.	PUNCT
ijtc-1924	138	21	results	result	NOUN
ijtc-1924	138	22	indicated	indicate	VERB
ijtc-1924	138	23	that	that	SCONJ
ijtc-1924	138	24	all	all	DET
ijtc-1924	138	25	independent	independent	ADJ
ijtc-1924	138	26	variables	variable	NOUN
ijtc-1924	138	27	had	have	VERB
ijtc-1924	138	28	vif	vif	NOUN
ijtc-1924	138	29	values	value	NOUN
ijtc-1924	138	30	less	less	ADJ
ijtc-1924	138	31	than	than	ADP
ijtc-1924	138	32	10	10	NUM
ijtc-1924	138	33	and	and	CCONJ
ijtc-1924	138	34	tolerance	tolerance	NOUN
ijtc-1924	138	35	values	value	NOUN
ijtc-1924	138	36	higher	high	ADJ
ijtc-1924	138	37	than	than	ADP
ijtc-1924	138	38	0.10	0.10	NUM
ijtc-1924	138	39	.	.	PUNCT
ijtc-1924	139	1	when	when	SCONJ
ijtc-1924	139	2	compared	compare	VERB
ijtc-1924	139	3	to	to	ADP
ijtc-1924	139	4	standard	standard	ADJ
ijtc-1924	139	5	methods	method	NOUN
ijtc-1924	139	6	for	for	ADP
ijtc-1924	139	7	determining	determine	VERB
ijtc-1924	139	8	if	if	SCONJ
ijtc-1924	139	9	multicollinearity	multicollinearity	NOUN
ijtc-1924	139	10	symptoms	symptom	NOUN
ijtc-1924	139	11	are	be	AUX
ijtc-1924	139	12	present	present	ADJ
ijtc-1924	139	13	,	,	PUNCT
ijtc-1924	139	14	both	both	DET
ijtc-1924	139	15	sets	set	NOUN
ijtc-1924	139	16	of	of	ADP
ijtc-1924	139	17	data	datum	NOUN
ijtc-1924	139	18	are	be	AUX
ijtc-1924	139	19	consistent	consistent	ADJ
ijtc-1924	139	20	.	.	PUNCT
ijtc-1924	140	1	because	because	SCONJ
ijtc-1924	140	2	of	of	ADP
ijtc-1924	140	3	this	this	DET
ijtc-1924	140	4	lack	lack	NOUN
ijtc-1924	140	5	of	of	ADP
ijtc-1924	140	6	multicollinearity	multicollinearity	NOUN
ijtc-1924	140	7	in	in	ADP
ijtc-1924	140	8	the	the	DET
ijtc-1924	140	9	study	study	NOUN
ijtc-1924	140	10	's	's	PART
ijtc-1924	140	11	regression	regression	NOUN
ijtc-1924	140	12	model	model	NOUN
ijtc-1924	140	13	,	,	PUNCT
ijtc-1924	140	14	we	we	PRON
ijtc-1924	140	15	may	may	AUX
ijtc-1924	140	16	examine	examine	VERB
ijtc-1924	140	17	each	each	DET
ijtc-1924	140	18	independent	independent	ADJ
ijtc-1924	140	19	variable	variable	NOUN
ijtc-1924	140	20	separately	separately	ADV
ijtc-1924	140	21	,	,	PUNCT
ijtc-1924	140	22	free	free	ADJ
ijtc-1924	140	23	from	from	ADP
ijtc-1924	140	24	the	the	DET
ijtc-1924	140	25	influence	influence	NOUN
ijtc-1924	140	26	of	of	ADP
ijtc-1924	140	27	confounding	confound	VERB
ijtc-1924	140	28	factors	factor	NOUN
ijtc-1924	140	29	.	.	PUNCT
ijtc-1924	141	1	the	the	DET
ijtc-1924	141	2	dependability	dependability	NOUN
ijtc-1924	141	3	of	of	ADP
ijtc-1924	141	4	the	the	DET
ijtc-1924	141	5	analysis	analysis	NOUN
ijtc-1924	141	6	findings	finding	NOUN
ijtc-1924	141	7	is	be	AUX
ijtc-1924	141	8	enhanced	enhance	VERB
ijtc-1924	141	9	by	by	ADP
ijtc-1924	141	10	this	this	DET
ijtc-1924	141	11	condition	condition	NOUN
ijtc-1924	141	12	,	,	PUNCT
ijtc-1924	141	13	which	which	PRON
ijtc-1924	141	14	also	also	ADV
ijtc-1924	141	15	lends	lend	VERB
ijtc-1924	141	16	credence	credence	NOUN
ijtc-1924	141	17	to	to	ADP
ijtc-1924	141	18	the	the	DET
ijtc-1924	141	19	regression	regression	NOUN
ijtc-1924	141	20	model	model	NOUN
ijtc-1924	141	21	.	.	PUNCT
ijtc-1924	142	1	the	the	DET
ijtc-1924	142	2	park	park	NOUN
ijtc-1924	142	3	test	test	NOUN
ijtc-1924	142	4	,	,	PUNCT
ijtc-1924	142	5	which	which	PRON
ijtc-1924	142	6	involves	involve	VERB
ijtc-1924	142	7	regressing	regress	VERB
ijtc-1924	142	8	the	the	DET
ijtc-1924	142	9	absolute	absolute	ADJ
ijtc-1924	142	10	residual	residual	NOUN
ijtc-1924	142	11	against	against	ADP
ijtc-1924	142	12	each	each	DET
ijtc-1924	142	13	independent	independent	ADJ
ijtc-1924	142	14	variable	variable	NOUN
ijtc-1924	142	15	,	,	PUNCT
ijtc-1924	142	16	is	be	AUX
ijtc-1924	142	17	used	use	VERB
ijtc-1924	142	18	to	to	PART
ijtc-1924	142	19	conduct	conduct	VERB
ijtc-1924	142	20	this	this	DET
ijtc-1924	142	21	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	142	22	test	test	NOUN
ijtc-1924	142	23	.	.	PUNCT
ijtc-1924	143	1	this	this	DET
ijtc-1924	143	2	analysis	analysis	NOUN
ijtc-1924	143	3	presupposes	presuppose	VERB
ijtc-1924	143	4	a	a	DET
ijtc-1924	143	5	functional	functional	ADJ
ijtc-1924	143	6	correlation	correlation	NOUN
ijtc-1924	143	7	between	between	ADP
ijtc-1924	143	8	the	the	DET
ijtc-1924	143	9	error	error	NOUN
ijtc-1924	143	10	variance	variance	NOUN
ijtc-1924	143	11	and	and	CCONJ
ijtc-1924	143	12	an	an	DET
ijtc-1924	143	13	independent	independent	ADJ
ijtc-1924	143	14	variable	variable	NOUN
ijtc-1924	143	15	or	or	CCONJ
ijtc-1924	143	16	variables	variable	NOUN
ijtc-1924	143	17	.	.	PUNCT
ijtc-1924	144	1	table	table	NOUN
ijtc-1924	144	2	4	4	NUM
ijtc-1924	144	3	.	.	PUNCT
ijtc-1924	145	1	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	145	2	test	test	NOUN
ijtc-1924	145	3	results	result	NOUN
ijtc-1924	145	4	to	to	PART
ijtc-1924	145	5	identify	identify	VERB
ijtc-1924	145	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	145	7	,	,	PUNCT
ijtc-1924	145	8	this	this	DET
ijtc-1924	145	9	research	research	NOUN
ijtc-1924	145	10	used	use	VERB
ijtc-1924	145	11	the	the	DET
ijtc-1924	145	12	park	park	NOUN
ijtc-1924	145	13	test	test	NOUN
ijtc-1924	145	14	,	,	PUNCT
ijtc-1924	145	15	which	which	PRON
ijtc-1924	145	16	involves	involve	VERB
ijtc-1924	145	17	regressing	regress	VERB
ijtc-1924	145	18	the	the	DET
ijtc-1924	145	19	independent	independent	ADJ
ijtc-1924	145	20	variables	variable	NOUN
ijtc-1924	145	21	—	—	PUNCT
ijtc-1924	145	22	firm	firm	ADJ
ijtc-1924	145	23	size	size	NOUN
ijtc-1924	145	24	(	(	PUNCT
ijtc-1924	145	25	firmsize	firmsize	PROPN
ijtc-1924	145	26	)	)	PUNCT
ijtc-1924	145	27	,	,	PUNCT
ijtc-1924	145	28	tax	tax	NOUN
ijtc-1924	145	29	avoidance	avoidance	NOUN
ijtc-1924	145	30	(	(	PUNCT
ijtc-1924	145	31	ta	ta	NOUN
ijtc-1924	145	32	)	)	PUNCT
ijtc-1924	145	33	,	,	PUNCT
ijtc-1924	145	34	and	and	CCONJ
ijtc-1924	145	35	profitability	profitability	NOUN
ijtc-1924	145	36	(	(	PUNCT
ijtc-1924	145	37	roa	roa	NOUN
ijtc-1924	145	38	)	)	PUNCT
ijtc-1924	145	39	—	—	PUNCT
ijtc-1924	145	40	on	on	ADP
ijtc-1924	145	41	the	the	DET
ijtc-1924	145	42	natural	natural	ADJ
ijtc-1924	145	43	logarithm	logarithm	NOUN
ijtc-1924	145	44	of	of	ADP
ijtc-1924	145	45	the	the	DET
ijtc-1924	145	46	squared	square	VERB
ijtc-1924	145	47	residuals	residual	NOUN
ijtc-1924	145	48	(	(	PUNCT
ijtc-1924	145	49	ln(e²	ln(e²	NOUN
ijtc-1924	145	50	)	)	PUNCT
ijtc-1924	145	51	)	)	PUNCT
ijtc-1924	145	52	.	.	PUNCT
ijtc-1924	146	1	there	there	PRON
ijtc-1924	146	2	is	be	VERB
ijtc-1924	146	3	no	no	DET
ijtc-1924	146	4	indication	indication	NOUN
ijtc-1924	146	5	of	of	ADP
ijtc-1924	146	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	146	7	across	across	ADP
ijtc-1924	146	8	the	the	DET
ijtc-1924	146	9	model	model	NOUN
ijtc-1924	146	10	variables	variable	NOUN
ijtc-1924	146	11	,	,	PUNCT
ijtc-1924	146	12	according	accord	VERB
ijtc-1924	146	13	to	to	ADP
ijtc-1924	146	14	the	the	DET
ijtc-1924	146	15	data	datum	NOUN
ijtc-1924	146	16	.	.	PUNCT
ijtc-1924	147	1	regarding	regard	VERB
ijtc-1924	147	2	the	the	DET
ijtc-1924	147	3	tax	tax	NOUN
ijtc-1924	147	4	avoidance	avoidance	NOUN
ijtc-1924	147	5	(	(	PUNCT
ijtc-1924	147	6	ta	ta	NOUN
ijtc-1924	147	7	)	)	PUNCT
ijtc-1924	147	8	variable	variable	NOUN
ijtc-1924	147	9	in	in	ADP
ijtc-1924	147	10	particular	particular	ADJ
ijtc-1924	147	11	,	,	PUNCT
ijtc-1924	147	12	there	there	PRON
ijtc-1924	147	13	is	be	VERB
ijtc-1924	147	14	no	no	DET
ijtc-1924	147	15	clear	clear	ADJ
ijtc-1924	147	16	statistical	statistical	ADJ
ijtc-1924	147	17	evidence	evidence	NOUN
ijtc-1924	147	18	of	of	ADP
ijtc-1924	147	19	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	147	20	as	as	SCONJ
ijtc-1924	147	21	the	the	DET
ijtc-1924	147	22	significance	significance	NOUN
ijtc-1924	147	23	value	value	NOUN
ijtc-1924	147	24	was	be	AUX
ijtc-1924	147	25	0.053	0.053	NUM
ijtc-1924	147	26	,	,	PUNCT
ijtc-1924	147	27	which	which	PRON
ijtc-1924	147	28	is	be	AUX
ijtc-1924	147	29	higher	high	ADJ
ijtc-1924	147	30	than	than	ADP
ijtc-1924	147	31	the	the	DET
ijtc-1924	147	32	customary	customary	ADJ
ijtc-1924	147	33	0.05	0.05	NUM
ijtc-1924	147	34	.	.	PUNCT
ijtc-1924	148	1	the	the	DET
ijtc-1924	148	2	firm	firm	ADJ
ijtc-1924	148	3	size	size	NOUN
ijtc-1924	148	4	(	(	PUNCT
ijtc-1924	148	5	firmsize	firmsize	NOUN
ijtc-1924	148	6	)	)	PUNCT
ijtc-1924	148	7	variable	variable	NOUN
ijtc-1924	148	8	also	also	ADV
ijtc-1924	148	9	did	do	AUX
ijtc-1924	148	10	not	not	PART
ijtc-1924	148	11	demonstrate	demonstrate	VERB
ijtc-1924	148	12	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	148	13	,	,	PUNCT
ijtc-1924	148	14	with	with	ADP
ijtc-1924	148	15	a	a	DET
ijtc-1924	148	16	significance	significance	NOUN
ijtc-1924	148	17	value	value	NOUN
ijtc-1924	148	18	of	of	ADP
ijtc-1924	148	19	0.627	0.627	NUM
ijtc-1924	148	20	,	,	PUNCT
ijtc-1924	148	21	which	which	PRON
ijtc-1924	148	22	was	be	AUX
ijtc-1924	148	23	much	much	ADV
ijtc-1924	148	24	higher	high	ADJ
ijtc-1924	148	25	than	than	ADP
ijtc-1924	148	26	the	the	DET
ijtc-1924	148	27	0.05	0.05	NUM
ijtc-1924	148	28	benchmark	benchmark	NOUN
ijtc-1924	148	29	.	.	PUNCT
ijtc-1924	149	1	additionally	additionally	ADV
ijtc-1924	149	2	,	,	PUNCT
ijtc-1924	149	3	the	the	DET
ijtc-1924	149	4	profitability	profitability	NOUN
ijtc-1924	149	5	(	(	PUNCT
ijtc-1924	149	6	roa	roa	NOUN
ijtc-1924	149	7	)	)	PUNCT
ijtc-1924	149	8	variable	variable	NOUN
ijtc-1924	149	9	confirmed	confirm	VERB
ijtc-1924	149	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	149	11	analysis	analysis	NOUN
ijtc-1924	149	12	of	of	ADP
ijtc-1924	149	13	tax	tax	NOUN
ijtc-1924	149	14	avoidance	avoidance	NOUN
ijtc-1924	149	15	and	and	CCONJ
ijtc-1924	149	16	firm	firm	ADJ
ijtc-1924	149	17	size	size	NOUN
ijtc-1924	149	18	on	on	ADP
ijtc-1924	149	19	fraudulent	fraudulent	ADJ
ijtc-1924	149	20	financial	financial	ADJ
ijtc-1924	149	21	reporting	reporting	NOUN
ijtc-1924	149	22	with	with	ADP
ijtc-1924	149	23	the	the	DET
ijtc-1924	149	24	beneish	beneish	PROPN
ijtc-1924	149	25	mscore	mscore	NOUN
ijtc-1924	149	26	approach	approach	NOUN
ijtc-1924	149	27	puspanita	puspanita	NOUN
ijtc-1924	149	28	and	and	CCONJ
ijtc-1924	149	29	vinta	vinta	VERB
ijtc-1924	149	30	desi	desi	NOUN
ijtc-1924	149	31	9	9	NUM
ijtc-1924	149	32	|	|	CCONJ
ijtc-1924	149	33	ilomata	ilomata	PROPN
ijtc-1924	149	34	international	international	ADJ
ijtc-1924	149	35	journal	journal	NOUN
ijtc-1924	149	36	of	of	ADP
ijtc-1924	149	37	tax	tax	PROPN
ijtc-1924	149	38	&	&	CCONJ
ijtc-1924	149	39	accounting	account	VERB
ijtc-1924	149	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	149	41	the	the	DET
ijtc-1924	149	42	lack	lack	NOUN
ijtc-1924	149	43	of	of	ADP
ijtc-1924	149	44	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	149	45	with	with	ADP
ijtc-1924	149	46	a	a	DET
ijtc-1924	149	47	significance	significance	NOUN
ijtc-1924	149	48	value	value	NOUN
ijtc-1924	149	49	of	of	ADP
ijtc-1924	149	50	0.555	0.555	NUM
ijtc-1924	149	51	,	,	PUNCT
ijtc-1924	149	52	which	which	PRON
ijtc-1924	149	53	is	be	AUX
ijtc-1924	149	54	significantly	significantly	ADV
ijtc-1924	149	55	higher	high	ADJ
ijtc-1924	149	56	than	than	ADP
ijtc-1924	149	57	the	the	DET
ijtc-1924	149	58	0.05	0.05	NUM
ijtc-1924	149	59	threshold	threshold	NOUN
ijtc-1924	149	60	.	.	PUNCT
ijtc-1924	150	1	finally	finally	ADV
ijtc-1924	150	2	,	,	PUNCT
ijtc-1924	150	3	all	all	DET
ijtc-1924	150	4	independent	independent	ADJ
ijtc-1924	150	5	variables	variable	NOUN
ijtc-1924	150	6	passed	pass	VERB
ijtc-1924	150	7	the	the	DET
ijtc-1924	150	8	park	park	NOUN
ijtc-1924	150	9	test	test	NOUN
ijtc-1924	150	10	,	,	PUNCT
ijtc-1924	150	11	so	so	CCONJ
ijtc-1924	150	12	the	the	DET
ijtc-1924	150	13	regression	regression	NOUN
ijtc-1924	150	14	model	model	NOUN
ijtc-1924	150	15	does	do	AUX
ijtc-1924	150	16	not	not	PART
ijtc-1924	150	17	include	include	VERB
ijtc-1924	150	18	heteroscedasticity	heteroscedasticity	NOUN
ijtc-1924	150	19	.	.	PUNCT
ijtc-1924	151	1	table	table	NOUN
ijtc-1924	151	2	5	5	NUM
ijtc-1924	151	3	.	.	X
ijtc-1924	151	4	autocorrelation	autocorrelation	NOUN
ijtc-1924	151	5	test	test	NOUN
ijtc-1924	151	6	results	result	VERB
ijtc-1924	151	7	a	a	DET
ijtc-1924	151	8	value	value	NOUN
ijtc-1924	151	9	of	of	ADP
ijtc-1924	151	10	1.793	1.793	NUM
ijtc-1924	151	11	was	be	AUX
ijtc-1924	151	12	shown	show	VERB
ijtc-1924	151	13	by	by	ADP
ijtc-1924	151	14	the	the	DET
ijtc-1924	151	15	autocorrelation	autocorrelation	NOUN
ijtc-1924	151	16	test	test	NOUN
ijtc-1924	151	17	that	that	PRON
ijtc-1924	151	18	used	use	VERB
ijtc-1924	151	19	the	the	DET
ijtc-1924	151	20	durbin	durbin	NOUN
ijtc-1924	151	21	-	-	PUNCT
ijtc-1924	151	22	watson	watson	NOUN
ijtc-1924	151	23	(	(	PUNCT
ijtc-1924	151	24	dw	dw	NOUN
ijtc-1924	151	25	)	)	PUNCT
ijtc-1924	151	26	test	test	NOUN
ijtc-1924	151	27	.	.	PUNCT
ijtc-1924	152	1	if	if	SCONJ
ijtc-1924	152	2	the	the	DET
ijtc-1924	152	3	dw	dw	NOUN
ijtc-1924	152	4	value	value	NOUN
ijtc-1924	152	5	is	be	AUX
ijtc-1924	152	6	between	between	ADP
ijtc-1924	152	7	1.5	1.5	NUM
ijtc-1924	152	8	and	and	CCONJ
ijtc-1924	152	9	2.5	2.5	NUM
ijtc-1924	152	10	,	,	PUNCT
ijtc-1924	152	11	then	then	ADV
ijtc-1924	152	12	there	there	PRON
ijtc-1924	152	13	is	be	VERB
ijtc-1924	152	14	no	no	DET
ijtc-1924	152	15	autocorrelation	autocorrelation	NOUN
ijtc-1924	152	16	in	in	ADP
ijtc-1924	152	17	the	the	DET
ijtc-1924	152	18	regression	regression	NOUN
ijtc-1924	152	19	model	model	NOUN
ijtc-1924	152	20	,	,	PUNCT
ijtc-1924	152	21	as	as	SCONJ
ijtc-1924	152	22	stated	state	VERB
ijtc-1924	152	23	by	by	ADP
ijtc-1924	152	24	sugiyono	sugiyono	NOUN
ijtc-1924	152	25	(	(	PUNCT
ijtc-1924	152	26	2019	2019	NUM
ijtc-1924	152	27	)	)	PUNCT
ijtc-1924	152	28	.	.	PUNCT
ijtc-1924	153	1	what	what	PRON
ijtc-1924	153	2	this	this	PRON
ijtc-1924	153	3	means	mean	VERB
ijtc-1924	153	4	is	be	AUX
ijtc-1924	153	5	that	that	SCONJ
ijtc-1924	153	6	the	the	DET
ijtc-1924	153	7	model	model	NOUN
ijtc-1924	153	8	's	's	PART
ijtc-1924	153	9	residuals	residual	NOUN
ijtc-1924	153	10	are	be	AUX
ijtc-1924	153	11	completely	completely	ADV
ijtc-1924	153	12	separate	separate	ADJ
ijtc-1924	153	13	and	and	CCONJ
ijtc-1924	153	14	unrelated	unrelated	ADJ
ijtc-1924	153	15	to	to	ADP
ijtc-1924	153	16	one	one	NUM
ijtc-1924	153	17	another	another	DET
ijtc-1924	153	18	.	.	PUNCT
ijtc-1924	154	1	this	this	DET
ijtc-1924	154	2	regression	regression	NOUN
ijtc-1924	154	3	model	model	NOUN
ijtc-1924	154	4	satisfies	satisfy	VERB
ijtc-1924	154	5	a	a	DET
ijtc-1924	154	6	conventional	conventional	ADJ
ijtc-1924	154	7	regression	regression	NOUN
ijtc-1924	154	8	assumption	assumption	NOUN
ijtc-1924	154	9	,	,	PUNCT
ijtc-1924	154	10	which	which	PRON
ijtc-1924	154	11	is	be	AUX
ijtc-1924	154	12	that	that	SCONJ
ijtc-1924	154	13	there	there	PRON
ijtc-1924	154	14	is	be	VERB
ijtc-1924	154	15	no	no	DET
ijtc-1924	154	16	autocorrelation	autocorrelation	NOUN
ijtc-1924	154	17	.	.	PUNCT
ijtc-1924	155	1	to	to	PART
ijtc-1924	155	2	determine	determine	VERB
ijtc-1924	155	3	whether	whether	SCONJ
ijtc-1924	155	4	each	each	DET
ijtc-1924	155	5	independent	independent	ADJ
ijtc-1924	155	6	variable	variable	NOUN
ijtc-1924	155	7	in	in	ADP
ijtc-1924	155	8	a	a	DET
ijtc-1924	155	9	regression	regression	NOUN
ijtc-1924	155	10	model	model	NOUN
ijtc-1924	155	11	significantly	significantly	ADV
ijtc-1924	155	12	influences	influence	VERB
ijtc-1924	155	13	the	the	DET
ijtc-1924	155	14	dependent	dependent	ADJ
ijtc-1924	155	15	variable	variable	NOUN
ijtc-1924	155	16	on	on	ADP
ijtc-1924	155	17	its	its	PRON
ijtc-1924	155	18	own	own	ADJ
ijtc-1924	155	19	,	,	PUNCT
ijtc-1924	155	20	statisticians	statistician	NOUN
ijtc-1924	155	21	utilize	utilize	VERB
ijtc-1924	155	22	the	the	DET
ijtc-1924	155	23	partial	partial	ADJ
ijtc-1924	155	24	significance	significance	NOUN
ijtc-1924	155	25	test	test	NOUN
ijtc-1924	155	26	,	,	PUNCT
ijtc-1924	155	27	sometimes	sometimes	ADV
ijtc-1924	155	28	called	call	VERB
ijtc-1924	155	29	the	the	DET
ijtc-1924	155	30	t	t	NOUN
ijtc-1924	155	31	-	-	PUNCT
ijtc-1924	155	32	test	test	NOUN
ijtc-1924	155	33	.	.	PUNCT
ijtc-1924	156	1	all	all	DET
ijtc-1924	156	2	forms	form	NOUN
ijtc-1924	156	3	of	of	ADP
ijtc-1924	156	4	linear	linear	ADJ
ijtc-1924	156	5	regression	regression	NOUN
ijtc-1924	156	6	analysis	analysis	NOUN
ijtc-1924	156	7	,	,	PUNCT
ijtc-1924	156	8	including	include	VERB
ijtc-1924	156	9	basic	basic	ADJ
ijtc-1924	156	10	and	and	CCONJ
ijtc-1924	156	11	multiple	multiple	ADJ
ijtc-1924	156	12	linear	linear	ADJ
ijtc-1924	156	13	regression	regression	NOUN
ijtc-1924	156	14	,	,	PUNCT
ijtc-1924	156	15	are	be	AUX
ijtc-1924	156	16	used	use	VERB
ijtc-1924	156	17	to	to	PART
ijtc-1924	156	18	administer	administer	VERB
ijtc-1924	156	19	this	this	DET
ijtc-1924	156	20	exam	exam	NOUN
ijtc-1924	156	21	.	.	PUNCT
ijtc-1924	157	1	table	table	NOUN
ijtc-1924	157	2	6	6	NUM
ijtc-1924	157	3	.	.	PUNCT
ijtc-1924	157	4	t	t	NOUN
ijtc-1924	157	5	-	-	PUNCT
ijtc-1924	157	6	test	test	NOUN
ijtc-1924	157	7	results	result	NOUN
ijtc-1924	157	8	we	we	PRON
ijtc-1924	157	9	know	know	VERB
ijtc-1924	157	10	that	that	PRON
ijtc-1924	157	11	tax	tax	NOUN
ijtc-1924	157	12	avoidance	avoidance	NOUN
ijtc-1924	157	13	(	(	PUNCT
ijtc-1924	157	14	ta	ta	NOUN
ijtc-1924	157	15	)	)	PUNCT
ijtc-1924	157	16	has	have	VERB
ijtc-1924	157	17	a	a	DET
ijtc-1924	157	18	substantial	substantial	ADJ
ijtc-1924	157	19	impact	impact	NOUN
ijtc-1924	157	20	on	on	ADP
ijtc-1924	157	21	f	f	NOUN
ijtc-1924	157	22	-	-	PUNCT
ijtc-1924	157	23	score	score	NOUN
ijtc-1924	157	24	,	,	PUNCT
ijtc-1924	157	25	the	the	DET
ijtc-1924	157	26	dependent	dependent	ADJ
ijtc-1924	157	27	variable	variable	NOUN
ijtc-1924	157	28	,	,	PUNCT
ijtc-1924	157	29	from	from	ADP
ijtc-1924	157	30	the	the	DET
ijtc-1924	157	31	t	t	NOUN
ijtc-1924	157	32	-	-	PUNCT
ijtc-1924	157	33	test	test	NOUN
ijtc-1924	157	34	findings	finding	NOUN
ijtc-1924	157	35	shown	show	VERB
ijtc-1924	157	36	in	in	ADP
ijtc-1924	157	37	the	the	DET
ijtc-1924	157	38	coefficients	coefficient	NOUN
ijtc-1924	157	39	table	table	NOUN
ijtc-1924	157	40	.	.	PUNCT
ijtc-1924	158	1	a	a	DET
ijtc-1924	158	2	computed	compute	VERB
ijtc-1924	158	3	t	t	NOUN
ijtc-1924	158	4	-	-	PUNCT
ijtc-1924	158	5	value	value	NOUN
ijtc-1924	158	6	of	of	ADP
ijtc-1924	158	7	5.490	5.490	NUM
ijtc-1924	158	8	,	,	PUNCT
ijtc-1924	158	9	a	a	DET
ijtc-1924	158	10	regression	regression	NOUN
ijtc-1924	158	11	coefficient	coefficient	NOUN
ijtc-1924	158	12	(	(	PUNCT
ijtc-1924	158	13	b	b	NOUN
ijtc-1924	158	14	)	)	PUNCT
ijtc-1924	158	15	of	of	ADP
ijtc-1924	158	16	0.083	0.083	NUM
ijtc-1924	158	17	,	,	PUNCT
ijtc-1924	158	18	and	and	CCONJ
ijtc-1924	158	19	a	a	DET
ijtc-1924	158	20	significance	significance	NOUN
ijtc-1924	158	21	value	value	NOUN
ijtc-1924	158	22	of	of	ADP
ijtc-1924	158	23	0.001	0.001	NUM
ijtc-1924	158	24	(	(	PUNCT
ijtc-1924	158	25	less	less	ADJ
ijtc-1924	158	26	than	than	ADP
ijtc-1924	158	27	0.05	0.05	NUM
ijtc-1924	158	28	)	)	PUNCT
ijtc-1924	158	29	all	all	DET
ijtc-1924	158	30	point	point	VERB
ijtc-1924	158	31	to	to	ADP
ijtc-1924	158	32	this	this	PRON
ijtc-1924	158	33	.	.	PUNCT
ijtc-1924	159	1	with	with	ADP
ijtc-1924	159	2	all	all	DET
ijtc-1924	159	3	other	other	ADJ
ijtc-1924	159	4	factors	factor	NOUN
ijtc-1924	159	5	held	hold	VERB
ijtc-1924	159	6	equal	equal	ADJ
ijtc-1924	159	7	,	,	PUNCT
ijtc-1924	159	8	these	these	DET
ijtc-1924	159	9	numbers	number	NOUN
ijtc-1924	159	10	show	show	VERB
ijtc-1924	159	11	that	that	SCONJ
ijtc-1924	159	12	an	an	DET
ijtc-1924	159	13	increase	increase	NOUN
ijtc-1924	159	14	of	of	ADP
ijtc-1924	159	15	one	one	NUM
ijtc-1924	159	16	unit	unit	NOUN
ijtc-1924	159	17	in	in	ADP
ijtc-1924	159	18	total	total	ADJ
ijtc-1924	159	19	assets	asset	NOUN
ijtc-1924	159	20	will	will	AUX
ijtc-1924	159	21	result	result	VERB
ijtc-1924	159	22	in	in	ADP
ijtc-1924	159	23	an	an	DET
ijtc-1924	159	24	increase	increase	NOUN
ijtc-1924	159	25	of	of	ADP
ijtc-1924	159	26	0.083	0.083	NUM
ijtc-1924	159	27	units	unit	NOUN
ijtc-1924	159	28	in	in	ADP
ijtc-1924	159	29	the	the	DET
ijtc-1924	159	30	f	f	NOUN
ijtc-1924	159	31	-	-	PUNCT
ijtc-1924	159	32	score	score	NOUN
ijtc-1924	159	33	.	.	PUNCT
ijtc-1924	160	1	on	on	ADP
ijtc-1924	160	2	the	the	DET
ijtc-1924	160	3	other	other	ADJ
ijtc-1924	160	4	hand	hand	NOUN
ijtc-1924	160	5	,	,	PUNCT
ijtc-1924	160	6	finsize	finsize	VERB
ijtc-1924	160	7	,	,	PUNCT
ijtc-1924	160	8	the	the	DET
ijtc-1924	160	9	variable	variable	NOUN
ijtc-1924	160	10	representing	represent	VERB
ijtc-1924	160	11	firm	firm	ADJ
ijtc-1924	160	12	size	size	NOUN
ijtc-1924	160	13	,	,	PUNCT
ijtc-1924	160	14	has	have	VERB
ijtc-1924	160	15	a	a	DET
ijtc-1924	160	16	regression	regression	NOUN
ijtc-1924	160	17	coefficient	coefficient	NOUN
ijtc-1924	160	18	of	of	ADP
ijtc-1924	160	19	0.394	0.394	NUM
ijtc-1924	160	20	,	,	PUNCT
ijtc-1924	160	21	a	a	DET
ijtc-1924	160	22	computed	compute	VERB
ijtc-1924	160	23	t	t	NOUN
ijtc-1924	160	24	-	-	PUNCT
ijtc-1924	160	25	value	value	NOUN
ijtc-1924	160	26	of	of	ADP
ijtc-1924	160	27	0.684	0.684	NUM
ijtc-1924	160	28	,	,	PUNCT
ijtc-1924	160	29	and	and	CCONJ
ijtc-1924	160	30	a	a	DET
ijtc-1924	160	31	significance	significance	NOUN
ijtc-1924	160	32	value	value	NOUN
ijtc-1924	160	33	of	of	ADP
ijtc-1924	160	34	0.498	0.498	NUM
ijtc-1924	160	35	(	(	PUNCT
ijtc-1924	160	36	higher	high	ADJ
ijtc-1924	160	37	than	than	ADP
ijtc-1924	160	38	0.05	0.05	NUM
ijtc-1924	160	39	)	)	PUNCT
ijtc-1924	160	40	.	.	PUNCT
ijtc-1924	161	1	it	it	PRON
ijtc-1924	161	2	may	may	AUX
ijtc-1924	161	3	be	be	AUX
ijtc-1924	161	4	concluded	conclude	VERB
ijtc-1924	161	5	that	that	SCONJ
ijtc-1924	161	6	f	f	X
ijtc-1924	161	7	-	-	PUNCT
ijtc-1924	161	8	score	score	NOUN
ijtc-1924	161	9	is	be	AUX
ijtc-1924	161	10	unaffected	unaffected	ADJ
ijtc-1924	161	11	by	by	ADP
ijtc-1924	161	12	firm	firm	ADJ
ijtc-1924	161	13	size	size	NOUN
ijtc-1924	161	14	.	.	PUNCT
ijtc-1924	162	1	there	there	PRON
ijtc-1924	162	2	is	be	VERB
ijtc-1924	162	3	a	a	DET
ijtc-1924	162	4	positive	positive	ADJ
ijtc-1924	162	5	trend	trend	NOUN
ijtc-1924	162	6	,	,	PUNCT
ijtc-1924	162	7	but	but	CCONJ
ijtc-1924	162	8	the	the	DET
ijtc-1924	162	9	impact	impact	NOUN
ijtc-1924	162	10	is	be	AUX
ijtc-1924	162	11	not	not	PART
ijtc-1924	162	12	large	large	ADJ
ijtc-1924	162	13	enough	enough	ADV
ijtc-1924	162	14	to	to	PART
ijtc-1924	162	15	warrant	warrant	VERB
ijtc-1924	162	16	a	a	DET
ijtc-1924	162	17	significance	significance	NOUN
ijtc-1924	162	18	level	level	NOUN
ijtc-1924	162	19	.	.	PUNCT
ijtc-1924	163	1	there	there	PRON
ijtc-1924	163	2	is	be	VERB
ijtc-1924	163	3	a	a	DET
ijtc-1924	163	4	correlation	correlation	NOUN
ijtc-1924	163	5	between	between	ADP
ijtc-1924	163	6	roa	roa	NOUN
ijtc-1924	163	7	and	and	CCONJ
ijtc-1924	163	8	profitability	profitability	NOUN
ijtc-1924	163	9	(	(	PUNCT
ijtc-1924	163	10	t=0.177	t=0.177	NOUN
ijtc-1924	163	11	,	,	PUNCT
ijtc-1924	163	12	p=0.860	p=0.860	NOUN
ijtc-1924	163	13	)	)	PUNCT
ijtc-1924	163	14	,	,	PUNCT
ijtc-1924	163	15	and	and	CCONJ
ijtc-1924	163	16	the	the	DET
ijtc-1924	163	17	regression	regression	NOUN
ijtc-1924	163	18	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	163	19	analysis	analysis	NOUN
ijtc-1924	163	20	of	of	ADP
ijtc-1924	163	21	tax	tax	NOUN
ijtc-1924	163	22	avoidance	avoidance	NOUN
ijtc-1924	163	23	and	and	CCONJ
ijtc-1924	163	24	firm	firm	ADJ
ijtc-1924	163	25	size	size	NOUN
ijtc-1924	163	26	on	on	ADP
ijtc-1924	163	27	fraudulent	fraudulent	ADJ
ijtc-1924	163	28	financial	financial	ADJ
ijtc-1924	163	29	reporting	reporting	NOUN
ijtc-1924	163	30	with	with	ADP
ijtc-1924	163	31	the	the	DET
ijtc-1924	163	32	beneish	beneish	PROPN
ijtc-1924	163	33	mscore	mscore	NOUN
ijtc-1924	163	34	approach	approach	NOUN
ijtc-1924	163	35	puspanita	puspanita	NOUN
ijtc-1924	163	36	and	and	CCONJ
ijtc-1924	163	37	vinta	vinta	VERB
ijtc-1924	163	38	desi	desi	NOUN
ijtc-1924	163	39	10	10	NUM
ijtc-1924	163	40	|	|	ADV
ijtc-1924	163	41	ilomata	ilomata	PROPN
ijtc-1924	163	42	international	international	ADJ
ijtc-1924	163	43	journal	journal	NOUN
ijtc-1924	163	44	of	of	ADP
ijtc-1924	163	45	tax	tax	PROPN
ijtc-1924	163	46	&	&	CCONJ
ijtc-1924	163	47	accounting	accounting	PROPN
ijtc-1924	163	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	163	49	coefficient	coefficient	NOUN
ijtc-1924	163	50	is	be	AUX
ijtc-1924	163	51	0.007	0.007	NUM
ijtc-1924	163	52	as	as	ADV
ijtc-1924	163	53	well	well	ADV
ijtc-1924	163	54	.	.	PUNCT
ijtc-1924	164	1	according	accord	VERB
ijtc-1924	164	2	to	to	ADP
ijtc-1924	164	3	these	these	DET
ijtc-1924	164	4	numbers	number	NOUN
ijtc-1924	164	5	,	,	PUNCT
ijtc-1924	164	6	the	the	DET
ijtc-1924	164	7	f	f	NOUN
ijtc-1924	164	8	-	-	PUNCT
ijtc-1924	164	9	score	score	NOUN
ijtc-1924	164	10	is	be	AUX
ijtc-1924	164	11	unaffected	unaffected	ADJ
ijtc-1924	164	12	by	by	ADP
ijtc-1924	164	13	profitability	profitability	NOUN
ijtc-1924	164	14	either	either	ADV
ijtc-1924	164	15	.	.	PUNCT
ijtc-1924	165	1	there	there	PRON
ijtc-1924	165	2	is	be	VERB
ijtc-1924	165	3	a	a	DET
ijtc-1924	165	4	positive	positive	ADJ
ijtc-1924	165	5	correlation	correlation	NOUN
ijtc-1924	165	6	,	,	PUNCT
ijtc-1924	165	7	but	but	CCONJ
ijtc-1924	165	8	the	the	DET
ijtc-1924	165	9	impact	impact	NOUN
ijtc-1924	165	10	is	be	AUX
ijtc-1924	165	11	so	so	ADV
ijtc-1924	165	12	little	little	ADJ
ijtc-1924	165	13	that	that	SCONJ
ijtc-1924	165	14	it	it	PRON
ijtc-1924	165	15	can	can	AUX
ijtc-1924	165	16	not	not	PART
ijtc-1924	165	17	be	be	AUX
ijtc-1924	165	18	considered	consider	VERB
ijtc-1924	165	19	statistically	statistically	ADV
ijtc-1924	165	20	significant	significant	ADJ
ijtc-1924	165	21	.	.	PUNCT
ijtc-1924	166	1	to	to	PART
ijtc-1924	166	2	find	find	VERB
ijtc-1924	166	3	out	out	ADP
ijtc-1924	166	4	whether	whether	SCONJ
ijtc-1924	166	5	a	a	DET
ijtc-1924	166	6	group	group	NOUN
ijtc-1924	166	7	of	of	ADP
ijtc-1924	166	8	independent	independent	ADJ
ijtc-1924	166	9	variables	variable	NOUN
ijtc-1924	166	10	in	in	ADP
ijtc-1924	166	11	a	a	DET
ijtc-1924	166	12	regression	regression	NOUN
ijtc-1924	166	13	model	model	NOUN
ijtc-1924	166	14	have	have	VERB
ijtc-1924	166	15	an	an	DET
ijtc-1924	166	16	effect	effect	NOUN
ijtc-1924	166	17	on	on	ADP
ijtc-1924	166	18	the	the	DET
ijtc-1924	166	19	dependent	dependent	ADJ
ijtc-1924	166	20	variable	variable	NOUN
ijtc-1924	166	21	as	as	ADP
ijtc-1924	166	22	a	a	DET
ijtc-1924	166	23	whole	whole	NOUN
ijtc-1924	166	24	,	,	PUNCT
ijtc-1924	166	25	an	an	DET
ijtc-1924	166	26	f	f	X
ijtc-1924	166	27	-	-	PUNCT
ijtc-1924	166	28	test	test	NOUN
ijtc-1924	166	29	is	be	AUX
ijtc-1924	166	30	used	use	VERB
ijtc-1924	166	31	.	.	PUNCT
ijtc-1924	167	1	the	the	DET
ijtc-1924	167	2	model	model	NOUN
ijtc-1924	167	3	may	may	AUX
ijtc-1924	167	4	be	be	AUX
ijtc-1924	167	5	used	use	VERB
ijtc-1924	167	6	for	for	ADP
ijtc-1924	167	7	prediction	prediction	NOUN
ijtc-1924	167	8	and	and	CCONJ
ijtc-1924	167	9	further	further	ADJ
ijtc-1924	167	10	analysis	analysis	NOUN
ijtc-1924	167	11	if	if	SCONJ
ijtc-1924	167	12	the	the	DET
ijtc-1924	167	13	significance	significance	NOUN
ijtc-1924	167	14	value	value	NOUN
ijtc-1924	167	15	(	(	PUNCT
ijtc-1924	167	16	sig	sig	NOUN
ijtc-1924	167	17	.	.	PUNCT
ijtc-1924	167	18	)	)	PUNCT
ijtc-1924	167	19	is	be	AUX
ijtc-1924	167	20	less	less	ADJ
ijtc-1924	167	21	than	than	ADP
ijtc-1924	167	22	0.05	0.05	NUM
ijtc-1924	167	23	,	,	PUNCT
ijtc-1924	167	24	which	which	PRON
ijtc-1924	167	25	means	mean	VERB
ijtc-1924	167	26	that	that	SCONJ
ijtc-1924	167	27	the	the	DET
ijtc-1924	167	28	variables	variable	NOUN
ijtc-1924	167	29	collectively	collectively	ADV
ijtc-1924	167	30	have	have	VERB
ijtc-1924	167	31	a	a	DET
ijtc-1924	167	32	significant	significant	ADJ
ijtc-1924	167	33	impact	impact	NOUN
ijtc-1924	167	34	.	.	PUNCT
ijtc-1924	168	1	table	table	NOUN
ijtc-1924	168	2	7	7	NUM
ijtc-1924	168	3	.	.	PUNCT
ijtc-1924	169	1	f	f	X
ijtc-1924	169	2	-	-	PUNCT
ijtc-1924	169	3	test	test	NOUN
ijtc-1924	169	4	result	result	NOUN
ijtc-1924	169	5	table	table	NOUN
ijtc-1924	169	6	6	6	NUM
ijtc-1924	169	7	shows	show	VERB
ijtc-1924	169	8	the	the	DET
ijtc-1924	169	9	results	result	NOUN
ijtc-1924	169	10	of	of	ADP
ijtc-1924	169	11	the	the	DET
ijtc-1924	169	12	simultaneous	simultaneous	ADJ
ijtc-1924	169	13	tests	test	NOUN
ijtc-1924	169	14	,	,	PUNCT
ijtc-1924	169	15	and	and	CCONJ
ijtc-1924	169	16	the	the	DET
ijtc-1924	169	17	resultant	resultant	NOUN
ijtc-1924	169	18	f	f	NOUN
ijtc-1924	169	19	-	-	PUNCT
ijtc-1924	169	20	value	value	NOUN
ijtc-1924	169	21	was	be	AUX
ijtc-1924	169	22	10.595	10.595	NUM
ijtc-1924	169	23	with	with	ADP
ijtc-1924	169	24	a	a	DET
ijtc-1924	169	25	sig	sig	NOUN
ijtc-1924	169	26	.	.	PUNCT
ijtc-1924	170	1	level	level	NOUN
ijtc-1924	170	2	of	of	ADP
ijtc-1924	170	3	0.001	0.001	NUM
ijtc-1924	170	4	.	.	PUNCT
ijtc-1924	171	1	the	the	DET
ijtc-1924	171	2	0.05	0.05	NUM
ijtc-1924	171	3	threshold	threshold	NOUN
ijtc-1924	171	4	for	for	ADP
ijtc-1924	171	5	statistical	statistical	ADJ
ijtc-1924	171	6	significance	significance	NOUN
ijtc-1924	171	7	is	be	AUX
ijtc-1924	171	8	exceeded	exceed	VERB
ijtc-1924	171	9	by	by	ADP
ijtc-1924	171	10	this	this	DET
ijtc-1924	171	11	value	value	NOUN
ijtc-1924	171	12	.	.	PUNCT
ijtc-1924	172	1	it	it	PRON
ijtc-1924	172	2	is	be	AUX
ijtc-1924	172	3	safe	safe	ADJ
ijtc-1924	172	4	to	to	PART
ijtc-1924	172	5	say	say	VERB
ijtc-1924	172	6	that	that	SCONJ
ijtc-1924	172	7	the	the	DET
ijtc-1924	172	8	study	study	NOUN
ijtc-1924	172	9	's	's	PART
ijtc-1924	172	10	regression	regression	NOUN
ijtc-1924	172	11	model	model	NOUN
ijtc-1924	172	12	is	be	AUX
ijtc-1924	172	13	both	both	PRON
ijtc-1924	172	14	valid	valid	ADJ
ijtc-1924	172	15	and	and	CCONJ
ijtc-1924	172	16	noteworthy	noteworthy	ADJ
ijtc-1924	172	17	.	.	PUNCT
ijtc-1924	173	1	to	to	PART
ijtc-1924	173	2	rephrase	rephrase	VERB
ijtc-1924	173	3	,	,	PUNCT
ijtc-1924	173	4	the	the	DET
ijtc-1924	173	5	study	study	NOUN
ijtc-1924	173	6	sample	sample	NOUN
ijtc-1924	173	7	firms	firm	NOUN
ijtc-1924	173	8	'	'	PART
ijtc-1924	173	9	tax	tax	NOUN
ijtc-1924	173	10	avoidance	avoidance	NOUN
ijtc-1924	173	11	and	and	CCONJ
ijtc-1924	173	12	firm	firm	ADJ
ijtc-1924	173	13	size	size	NOUN
ijtc-1924	173	14	are	be	AUX
ijtc-1924	173	15	the	the	DET
ijtc-1924	173	16	independent	independent	ADJ
ijtc-1924	173	17	factors	factor	NOUN
ijtc-1924	173	18	that	that	PRON
ijtc-1924	173	19	significantly	significantly	ADV
ijtc-1924	173	20	impact	impact	VERB
ijtc-1924	173	21	the	the	DET
ijtc-1924	173	22	fraudulent	fraudulent	ADJ
ijtc-1924	173	23	financial	financial	ADJ
ijtc-1924	173	24	statements	statement	NOUN
ijtc-1924	173	25	.	.	PUNCT
ijtc-1924	174	1	return	return	NOUN
ijtc-1924	174	2	on	on	ADP
ijtc-1924	174	3	assets	asset	NOUN
ijtc-1924	174	4	is	be	AUX
ijtc-1924	174	5	the	the	DET
ijtc-1924	174	6	control	control	NOUN
ijtc-1924	174	7	variable	variable	NOUN
ijtc-1924	174	8	.	.	PUNCT
ijtc-1924	175	1	further	further	ADJ
ijtc-1924	175	2	analysis	analysis	NOUN
ijtc-1924	175	3	may	may	AUX
ijtc-1924	175	4	be	be	AUX
ijtc-1924	175	5	conducted	conduct	VERB
ijtc-1924	175	6	using	use	VERB
ijtc-1924	175	7	the	the	DET
ijtc-1924	175	8	regression	regression	NOUN
ijtc-1924	175	9	model	model	NOUN
ijtc-1924	175	10	as	as	SCONJ
ijtc-1924	175	11	it	it	PRON
ijtc-1924	175	12	shown	show	VERB
ijtc-1924	175	13	that	that	SCONJ
ijtc-1924	175	14	the	the	DET
ijtc-1924	175	15	dependent	dependent	ADJ
ijtc-1924	175	16	variable	variable	NOUN
ijtc-1924	175	17	can	can	AUX
ijtc-1924	175	18	be	be	AUX
ijtc-1924	175	19	explained	explain	VERB
ijtc-1924	175	20	by	by	ADP
ijtc-1924	175	21	the	the	DET
ijtc-1924	175	22	combination	combination	NOUN
ijtc-1924	175	23	of	of	ADP
ijtc-1924	175	24	independent	independent	ADJ
ijtc-1924	175	25	factors	factor	NOUN
ijtc-1924	175	26	.	.	PUNCT
ijtc-1924	176	1	the	the	DET
ijtc-1924	176	2	independent	independent	ADJ
ijtc-1924	176	3	variable	variable	NOUN
ijtc-1924	176	4	,	,	PUNCT
ijtc-1924	176	5	tax	tax	NOUN
ijtc-1924	176	6	avoidance	avoidance	NOUN
ijtc-1924	176	7	(	(	PUNCT
ijtc-1924	176	8	ta	ta	NOUN
ijtc-1924	176	9	)	)	PUNCT
ijtc-1924	176	10	,	,	PUNCT
ijtc-1924	176	11	has	have	VERB
ijtc-1924	176	12	a	a	DET
ijtc-1924	176	13	substantial	substantial	ADJ
ijtc-1924	176	14	impact	impact	NOUN
ijtc-1924	176	15	on	on	ADP
ijtc-1924	176	16	the	the	DET
ijtc-1924	176	17	dependent	dependent	ADJ
ijtc-1924	176	18	variable	variable	NOUN
ijtc-1924	176	19	,	,	PUNCT
ijtc-1924	176	20	the	the	DET
ijtc-1924	176	21	f	f	NOUN
ijtc-1924	176	22	-	-	PUNCT
ijtc-1924	176	23	score	score	NOUN
ijtc-1924	176	24	.	.	PUNCT
ijtc-1924	177	1	the	the	DET
ijtc-1924	177	2	fact	fact	NOUN
ijtc-1924	177	3	that	that	SCONJ
ijtc-1924	177	4	the	the	DET
ijtc-1924	177	5	significance	significance	NOUN
ijtc-1924	177	6	level	level	NOUN
ijtc-1924	177	7	is	be	AUX
ijtc-1924	177	8	less	less	ADJ
ijtc-1924	177	9	than	than	ADP
ijtc-1924	177	10	0.05	0.05	NUM
ijtc-1924	177	11	(	(	PUNCT
ijtc-1924	177	12	0.001	0.001	NUM
ijtc-1924	177	13	)	)	PUNCT
ijtc-1924	177	14	indicates	indicate	VERB
ijtc-1924	177	15	this	this	PRON
ijtc-1924	177	16	.	.	PUNCT
ijtc-1924	178	1	accordingly	accordingly	ADV
ijtc-1924	178	2	,	,	PUNCT
ijtc-1924	178	3	the	the	DET
ijtc-1924	178	4	f	f	NOUN
ijtc-1924	178	5	-	-	PUNCT
ijtc-1924	178	6	score	score	NOUN
ijtc-1924	178	7	indicates	indicate	VERB
ijtc-1924	178	8	the	the	DET
ijtc-1924	178	9	likelihood	likelihood	NOUN
ijtc-1924	178	10	of	of	ADP
ijtc-1924	178	11	financial	financial	ADJ
ijtc-1924	178	12	statement	statement	NOUN
ijtc-1924	178	13	fraud	fraud	NOUN
ijtc-1924	178	14	and	and	CCONJ
ijtc-1924	178	15	is	be	AUX
ijtc-1924	178	16	proportional	proportional	ADJ
ijtc-1924	178	17	to	to	ADP
ijtc-1924	178	18	the	the	DET
ijtc-1924	178	19	extent	extent	NOUN
ijtc-1924	178	20	to	to	PART
ijtc-1924	178	21	which	which	PRON
ijtc-1924	178	22	a	a	DET
ijtc-1924	178	23	corporation	corporation	NOUN
ijtc-1924	178	24	engages	engage	VERB
ijtc-1924	178	25	in	in	ADP
ijtc-1924	178	26	tax	tax	NOUN
ijtc-1924	178	27	avoidance	avoidance	NOUN
ijtc-1924	178	28	strategies	strategy	NOUN
ijtc-1924	178	29	.	.	PUNCT
ijtc-1924	179	1	legal	legal	ADJ
ijtc-1924	179	2	tax	tax	NOUN
ijtc-1924	179	3	avoidance	avoidance	NOUN
ijtc-1924	179	4	is	be	AUX
ijtc-1924	179	5	a	a	DET
ijtc-1924	179	6	way	way	NOUN
ijtc-1924	179	7	for	for	SCONJ
ijtc-1924	179	8	businesses	business	NOUN
ijtc-1924	179	9	to	to	PART
ijtc-1924	179	10	pay	pay	VERB
ijtc-1924	179	11	as	as	ADV
ijtc-1924	179	12	little	little	ADJ
ijtc-1924	179	13	in	in	ADP
ijtc-1924	179	14	taxes	taxis	NOUN
ijtc-1924	179	15	as	as	ADP
ijtc-1924	179	16	possible	possible	ADJ
ijtc-1924	179	17	.	.	PUNCT
ijtc-1924	180	1	nevertheless	nevertheless	ADV
ijtc-1924	180	2	,	,	PUNCT
ijtc-1924	180	3	this	this	DET
ijtc-1924	180	4	tactic	tactic	NOUN
ijtc-1924	180	5	could	could	AUX
ijtc-1924	180	6	be	be	AUX
ijtc-1924	180	7	a	a	DET
ijtc-1924	180	8	red	red	ADJ
ijtc-1924	180	9	flag	flag	NOUN
ijtc-1924	180	10	for	for	ADP
ijtc-1924	180	11	dishonest	dishonest	ADJ
ijtc-1924	180	12	accounting	accounting	NOUN
ijtc-1924	180	13	practices	practice	NOUN
ijtc-1924	180	14	,	,	PUNCT
ijtc-1924	180	15	as	as	SCONJ
ijtc-1924	180	16	tax	tax	NOUN
ijtc-1924	180	17	avoidance	avoidance	NOUN
ijtc-1924	180	18	is	be	AUX
ijtc-1924	180	19	sometimes	sometimes	ADV
ijtc-1924	180	20	accomplished	accomplish	VERB
ijtc-1924	180	21	by	by	ADP
ijtc-1924	180	22	inventing	invent	VERB
ijtc-1924	180	23	false	false	ADJ
ijtc-1924	180	24	costs	cost	NOUN
ijtc-1924	180	25	,	,	PUNCT
ijtc-1924	180	26	manipulating	manipulate	VERB
ijtc-1924	180	27	revenue	revenue	NOUN
ijtc-1924	180	28	,	,	PUNCT
ijtc-1924	180	29	or	or	CCONJ
ijtc-1924	180	30	transferring	transfer	VERB
ijtc-1924	180	31	tax	tax	NOUN
ijtc-1924	180	32	liabilities	liability	NOUN
ijtc-1924	180	33	around	around	ADP
ijtc-1924	180	34	organizations	organization	NOUN
ijtc-1924	180	35	.	.	PUNCT
ijtc-1924	181	1	because	because	SCONJ
ijtc-1924	181	2	of	of	ADP
ijtc-1924	181	3	this	this	DET
ijtc-1924	181	4	issue	issue	NOUN
ijtc-1924	181	5	,	,	PUNCT
ijtc-1924	181	6	people	people	NOUN
ijtc-1924	181	7	may	may	AUX
ijtc-1924	181	8	start	start	VERB
ijtc-1924	181	9	to	to	PART
ijtc-1924	181	10	doubt	doubt	VERB
ijtc-1924	181	11	the	the	DET
ijtc-1924	181	12	reliability	reliability	NOUN
ijtc-1924	181	13	of	of	ADP
ijtc-1924	181	14	a	a	DET
ijtc-1924	181	15	business	business	NOUN
ijtc-1924	181	16	's	's	PART
ijtc-1924	181	17	financial	financial	ADJ
ijtc-1924	181	18	reports	report	NOUN
ijtc-1924	181	19	.	.	PUNCT
ijtc-1924	182	1	saputra	saputra	PROPN
ijtc-1924	182	2	and	and	CCONJ
ijtc-1924	182	3	agustin	agustin	PROPN
ijtc-1924	182	4	(	(	PUNCT
ijtc-1924	182	5	2021	2021	NUM
ijtc-1924	182	6	)	)	PUNCT
ijtc-1924	182	7	found	find	VERB
ijtc-1924	182	8	that	that	SCONJ
ijtc-1924	182	9	firms	firm	NOUN
ijtc-1924	182	10	using	use	VERB
ijtc-1924	182	11	aggressive	aggressive	ADJ
ijtc-1924	182	12	tax	tax	NOUN
ijtc-1924	182	13	evasion	evasion	NOUN
ijtc-1924	182	14	tactics	tactic	NOUN
ijtc-1924	182	15	had	have	VERB
ijtc-1924	182	16	higher	high	ADJ
ijtc-1924	182	17	f	f	NOUN
ijtc-1924	182	18	-	-	PUNCT
ijtc-1924	182	19	scores	score	NOUN
ijtc-1924	182	20	,	,	PUNCT
ijtc-1924	182	21	suggesting	suggest	VERB
ijtc-1924	182	22	more	more	ADJ
ijtc-1924	182	23	financial	financial	ADJ
ijtc-1924	182	24	statement	statement	NOUN
ijtc-1924	182	25	fraud	fraud	NOUN
ijtc-1924	182	26	.	.	PUNCT
ijtc-1924	183	1	our	our	PRON
ijtc-1924	183	2	data	datum	NOUN
ijtc-1924	183	3	corroborate	corroborate	VERB
ijtc-1924	183	4	this	this	DET
ijtc-1924	183	5	finding	finding	NOUN
ijtc-1924	183	6	.	.	PUNCT
ijtc-1924	184	1	at	at	ADP
ijtc-1924	184	2	a	a	DET
ijtc-1924	184	3	significance	significance	NOUN
ijtc-1924	184	4	threshold	threshold	NOUN
ijtc-1924	184	5	of	of	ADP
ijtc-1924	184	6	0.498	0.498	NUM
ijtc-1924	184	7	(	(	PUNCT
ijtc-1924	184	8	higher	high	ADJ
ijtc-1924	184	9	than	than	ADP
ijtc-1924	184	10	0.05	0.05	NUM
ijtc-1924	184	11	)	)	PUNCT
ijtc-1924	184	12	,	,	PUNCT
ijtc-1924	184	13	the	the	DET
ijtc-1924	184	14	estimated	estimate	VERB
ijtc-1924	184	15	t	t	NOUN
ijtc-1924	184	16	-	-	PUNCT
ijtc-1924	184	17	value	value	NOUN
ijtc-1924	184	18	is	be	AUX
ijtc-1924	184	19	0.684	0.684	NUM
ijtc-1924	184	20	,	,	PUNCT
ijtc-1924	184	21	and	and	CCONJ
ijtc-1924	184	22	the	the	DET
ijtc-1924	184	23	regression	regression	NOUN
ijtc-1924	184	24	coefficient	coefficient	NOUN
ijtc-1924	184	25	for	for	ADP
ijtc-1924	184	26	firm	firm	ADJ
ijtc-1924	184	27	size	size	NOUN
ijtc-1924	184	28	(	(	PUNCT
ijtc-1924	184	29	firmsize	firmsize	PROPN
ijtc-1924	184	30	)	)	PUNCT
ijtc-1924	184	31	is	be	AUX
ijtc-1924	184	32	0.394	0.394	NUM
ijtc-1924	184	33	.	.	PUNCT
ijtc-1924	185	1	this	this	PRON
ijtc-1924	185	2	suggests	suggest	VERB
ijtc-1924	185	3	that	that	SCONJ
ijtc-1924	185	4	the	the	DET
ijtc-1924	185	5	f	f	NOUN
ijtc-1924	185	6	-	-	PUNCT
ijtc-1924	185	7	score	score	NOUN
ijtc-1924	185	8	is	be	AUX
ijtc-1924	185	9	unaffected	unaffected	ADJ
ijtc-1924	185	10	by	by	ADP
ijtc-1924	185	11	the	the	DET
ijtc-1924	185	12	size	size	NOUN
ijtc-1924	185	13	of	of	ADP
ijtc-1924	185	14	the	the	DET
ijtc-1924	185	15	firm	firm	NOUN
ijtc-1924	185	16	.	.	PUNCT
ijtc-1924	186	1	dwi	dwi	PROPN
ijtc-1924	186	2	urip	urip	PROPN
ijtc-1924	186	3	wardoyo	wardoyo	PROPN
ijtc-1924	186	4	et	et	PROPN
ijtc-1924	186	5	al	al	PROPN
ijtc-1924	186	6	.	.	PROPN
ijtc-1924	187	1	(	(	PUNCT
ijtc-1924	187	2	2022	2022	NUM
ijtc-1924	187	3	)	)	PUNCT
ijtc-1924	187	4	also	also	ADV
ijtc-1924	187	5	discovered	discover	VERB
ijtc-1924	187	6	that	that	SCONJ
ijtc-1924	187	7	the	the	DET
ijtc-1924	187	8	likelihood	likelihood	NOUN
ijtc-1924	187	9	of	of	ADP
ijtc-1924	187	10	fraud	fraud	NOUN
ijtc-1924	187	11	within	within	ADP
ijtc-1924	187	12	a	a	DET
ijtc-1924	187	13	corporation	corporation	NOUN
ijtc-1924	187	14	is	be	AUX
ijtc-1924	187	15	unaffected	unaffected	ADJ
ijtc-1924	187	16	by	by	ADP
ijtc-1924	187	17	its	its	PRON
ijtc-1924	187	18	size	size	NOUN
ijtc-1924	187	19	,	,	PUNCT
ijtc-1924	187	20	therefore	therefore	ADV
ijtc-1924	187	21	our	our	PRON
ijtc-1924	187	22	results	result	NOUN
ijtc-1924	187	23	are	be	AUX
ijtc-1924	187	24	in	in	ADP
ijtc-1924	187	25	line	line	NOUN
ijtc-1924	187	26	with	with	ADP
ijtc-1924	187	27	theirs	theirs	PRON
ijtc-1924	187	28	.	.	PUNCT
ijtc-1924	188	1	it	it	PRON
ijtc-1924	188	2	was	be	AUX
ijtc-1924	188	3	highlighted	highlight	VERB
ijtc-1924	188	4	in	in	ADP
ijtc-1924	188	5	this	this	DET
ijtc-1924	188	6	research	research	NOUN
ijtc-1924	188	7	that	that	SCONJ
ijtc-1924	188	8	,	,	PUNCT
ijtc-1924	188	9	depending	depend	VERB
ijtc-1924	188	10	on	on	ADP
ijtc-1924	188	11	internal	internal	ADJ
ijtc-1924	188	12	circumstances	circumstance	NOUN
ijtc-1924	188	13	and	and	CCONJ
ijtc-1924	188	14	management	management	NOUN
ijtc-1924	188	15	pressures	pressure	NOUN
ijtc-1924	188	16	,	,	PUNCT
ijtc-1924	188	17	both	both	CCONJ
ijtc-1924	188	18	big	big	ADJ
ijtc-1924	188	19	and	and	CCONJ
ijtc-1924	188	20	small	small	ADJ
ijtc-1924	188	21	organizations	organization	NOUN
ijtc-1924	188	22	have	have	VERB
ijtc-1924	188	23	similar	similar	ADJ
ijtc-1924	188	24	potential	potential	NOUN
ijtc-1924	188	25	to	to	PART
ijtc-1924	188	26	distort	distort	VERB
ijtc-1924	188	27	their	their	PRON
ijtc-1924	188	28	financial	financial	ADJ
ijtc-1924	188	29	accounts	account	NOUN
ijtc-1924	188	30	.	.	PUNCT
ijtc-1924	189	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	189	2	analysis	analysis	NOUN
ijtc-1924	189	3	of	of	ADP
ijtc-1924	189	4	tax	tax	NOUN
ijtc-1924	189	5	avoidance	avoidance	NOUN
ijtc-1924	189	6	and	and	CCONJ
ijtc-1924	189	7	firm	firm	ADJ
ijtc-1924	189	8	size	size	NOUN
ijtc-1924	189	9	on	on	ADP
ijtc-1924	189	10	fraudulent	fraudulent	ADJ
ijtc-1924	189	11	financial	financial	ADJ
ijtc-1924	189	12	reporting	reporting	NOUN
ijtc-1924	189	13	with	with	ADP
ijtc-1924	189	14	the	the	DET
ijtc-1924	189	15	beneish	beneish	PROPN
ijtc-1924	189	16	mscore	mscore	NOUN
ijtc-1924	189	17	approach	approach	NOUN
ijtc-1924	189	18	puspanita	puspanita	NOUN
ijtc-1924	189	19	and	and	CCONJ
ijtc-1924	189	20	vinta	vinta	VERB
ijtc-1924	189	21	desi	desi	NOUN
ijtc-1924	189	22	11	11	NUM
ijtc-1924	189	23	|	|	CCONJ
ijtc-1924	189	24	ilomata	ilomata	PROPN
ijtc-1924	189	25	international	international	ADJ
ijtc-1924	189	26	journal	journal	NOUN
ijtc-1924	189	27	of	of	ADP
ijtc-1924	189	28	tax	tax	PROPN
ijtc-1924	189	29	&	&	CCONJ
ijtc-1924	189	30	accounting	account	VERB
ijtc-1924	189	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	189	32	a	a	DET
ijtc-1924	189	33	regression	regression	NOUN
ijtc-1924	189	34	coefficient	coefficient	NOUN
ijtc-1924	189	35	of	of	ADP
ijtc-1924	189	36	0.007	0.007	NUM
ijtc-1924	189	37	,	,	PUNCT
ijtc-1924	189	38	a	a	DET
ijtc-1924	189	39	computed	compute	VERB
ijtc-1924	189	40	t	t	NOUN
ijtc-1924	189	41	-	-	PUNCT
ijtc-1924	189	42	value	value	NOUN
ijtc-1924	189	43	of	of	ADP
ijtc-1924	189	44	0.177	0.177	NUM
ijtc-1924	189	45	,	,	PUNCT
ijtc-1924	189	46	and	and	CCONJ
ijtc-1924	189	47	a	a	DET
ijtc-1924	189	48	significance	significance	NOUN
ijtc-1924	189	49	level	level	NOUN
ijtc-1924	189	50	of	of	ADP
ijtc-1924	189	51	0.860	0.860	NUM
ijtc-1924	189	52	are	be	AUX
ijtc-1924	189	53	all	all	PRON
ijtc-1924	189	54	associated	associate	VERB
ijtc-1924	189	55	with	with	ADP
ijtc-1924	189	56	the	the	DET
ijtc-1924	189	57	profitability	profitability	NOUN
ijtc-1924	189	58	(	(	PUNCT
ijtc-1924	189	59	roa	roa	NOUN
ijtc-1924	189	60	)	)	PUNCT
ijtc-1924	189	61	variable	variable	NOUN
ijtc-1924	189	62	.	.	PUNCT
ijtc-1924	190	1	profitability	profitability	NOUN
ijtc-1924	190	2	does	do	AUX
ijtc-1924	190	3	not	not	PART
ijtc-1924	190	4	seem	seem	VERB
ijtc-1924	190	5	to	to	PART
ijtc-1924	190	6	have	have	VERB
ijtc-1924	190	7	much	much	ADJ
ijtc-1924	190	8	of	of	ADP
ijtc-1924	190	9	an	an	DET
ijtc-1924	190	10	effect	effect	NOUN
ijtc-1924	190	11	on	on	ADP
ijtc-1924	190	12	the	the	DET
ijtc-1924	190	13	f	f	NOUN
ijtc-1924	190	14	-	-	PUNCT
ijtc-1924	190	15	score	score	NOUN
ijtc-1924	190	16	either	either	ADV
ijtc-1924	190	17	,	,	PUNCT
ijtc-1924	190	18	according	accord	VERB
ijtc-1924	190	19	to	to	ADP
ijtc-1924	190	20	this	this	DET
ijtc-1924	190	21	number	number	NOUN
ijtc-1924	190	22	.	.	PUNCT
ijtc-1924	191	1	based	base	VERB
ijtc-1924	191	2	on	on	ADP
ijtc-1924	191	3	these	these	DET
ijtc-1924	191	4	findings	finding	NOUN
ijtc-1924	191	5	,	,	PUNCT
ijtc-1924	191	6	it	it	PRON
ijtc-1924	191	7	seems	seem	VERB
ijtc-1924	191	8	that	that	SCONJ
ijtc-1924	191	9	roa	roa	PROPN
ijtc-1924	191	10	,	,	PUNCT
ijtc-1924	191	11	which	which	PRON
ijtc-1924	191	12	measures	measure	VERB
ijtc-1924	191	13	a	a	DET
ijtc-1924	191	14	company	company	NOUN
ijtc-1924	191	15	's	's	PART
ijtc-1924	191	16	profitability	profitability	NOUN
ijtc-1924	191	17	,	,	PUNCT
ijtc-1924	191	18	is	be	AUX
ijtc-1924	191	19	not	not	PART
ijtc-1924	191	20	the	the	DET
ijtc-1924	191	21	main	main	ADJ
ijtc-1924	191	22	factor	factor	NOUN
ijtc-1924	191	23	that	that	PRON
ijtc-1924	191	24	determines	determine	VERB
ijtc-1924	191	25	the	the	DET
ijtc-1924	191	26	likelihood	likelihood	NOUN
ijtc-1924	191	27	of	of	ADP
ijtc-1924	191	28	fraud	fraud	NOUN
ijtc-1924	191	29	.	.	PUNCT
ijtc-1924	192	1	this	this	DET
ijtc-1924	192	2	conclusion	conclusion	NOUN
ijtc-1924	192	3	is	be	AUX
ijtc-1924	192	4	in	in	ADP
ijtc-1924	192	5	line	line	NOUN
ijtc-1924	192	6	with	with	ADP
ijtc-1924	192	7	that	that	PRON
ijtc-1924	192	8	of	of	ADP
ijtc-1924	192	9	adinda	adinda	PROPN
ijtc-1924	192	10	fitriyah	fitriyah	PROPN
ijtc-1924	192	11	&	&	CCONJ
ijtc-1924	192	12	senapan	senapan	PROPN
ijtc-1924	192	13	(	(	PUNCT
ijtc-1924	192	14	2021	2021	NUM
ijtc-1924	192	15	)	)	PUNCT
ijtc-1924	192	16	,	,	PUNCT
ijtc-1924	192	17	who	who	PRON
ijtc-1924	192	18	argue	argue	VERB
ijtc-1924	192	19	that	that	SCONJ
ijtc-1924	192	20	roa	roa	PROPN
ijtc-1924	192	21	does	do	AUX
ijtc-1924	192	22	not	not	PART
ijtc-1924	192	23	significantly	significantly	ADV
ijtc-1924	192	24	affect	affect	VERB
ijtc-1924	192	25	fraud	fraud	NOUN
ijtc-1924	192	26	risk	risk	NOUN
ijtc-1924	192	27	because	because	SCONJ
ijtc-1924	192	28	,	,	PUNCT
ijtc-1924	192	29	despite	despite	SCONJ
ijtc-1924	192	30	strong	strong	ADJ
ijtc-1924	192	31	financial	financial	ADJ
ijtc-1924	192	32	results	result	NOUN
ijtc-1924	192	33	,	,	PUNCT
ijtc-1924	192	34	the	the	DET
ijtc-1924	192	35	honesty	honesty	NOUN
ijtc-1924	192	36	of	of	ADP
ijtc-1924	192	37	financial	financial	ADJ
ijtc-1924	192	38	reports	report	NOUN
ijtc-1924	192	39	can	can	AUX
ijtc-1924	192	40	be	be	AUX
ijtc-1924	192	41	compromised	compromise	VERB
ijtc-1924	192	42	due	due	ADJ
ijtc-1924	192	43	to	to	ADP
ijtc-1924	192	44	internal	internal	ADJ
ijtc-1924	192	45	pressures	pressure	NOUN
ijtc-1924	192	46	or	or	CCONJ
ijtc-1924	192	47	opportunities	opportunity	NOUN
ijtc-1924	192	48	.	.	PUNCT
ijtc-1924	193	1	conclusion	conclusion	VERB
ijtc-1924	193	2	an	an	DET
ijtc-1924	193	3	indication	indication	NOUN
ijtc-1924	193	4	of	of	ADP
ijtc-1924	193	5	false	false	ADJ
ijtc-1924	193	6	financial	financial	ADJ
ijtc-1924	193	7	reporting	reporting	NOUN
ijtc-1924	193	8	,	,	PUNCT
ijtc-1924	193	9	the	the	DET
ijtc-1924	193	10	f	f	NOUN
ijtc-1924	193	11	-	-	PUNCT
ijtc-1924	193	12	score	score	NOUN
ijtc-1924	193	13	,	,	PUNCT
ijtc-1924	193	14	is	be	AUX
ijtc-1924	193	15	significantly	significantly	ADV
ijtc-1924	193	16	and	and	CCONJ
ijtc-1924	193	17	positively	positively	ADV
ijtc-1924	193	18	affected	affect	VERB
ijtc-1924	193	19	by	by	ADP
ijtc-1924	193	20	tax	tax	NOUN
ijtc-1924	193	21	avoidance	avoidance	NOUN
ijtc-1924	193	22	.	.	PUNCT
ijtc-1924	194	1	the	the	DET
ijtc-1924	194	2	study	study	NOUN
ijtc-1924	194	3	found	find	VERB
ijtc-1924	194	4	that	that	SCONJ
ijtc-1924	194	5	a	a	DET
ijtc-1924	194	6	correlation	correlation	NOUN
ijtc-1924	194	7	between	between	ADP
ijtc-1924	194	8	a	a	DET
ijtc-1924	194	9	company	company	NOUN
ijtc-1924	194	10	's	's	PART
ijtc-1924	194	11	tax	tax	NOUN
ijtc-1924	194	12	avoidance	avoidance	NOUN
ijtc-1924	194	13	practices	practice	NOUN
ijtc-1924	194	14	and	and	CCONJ
ijtc-1924	194	15	suspicions	suspicion	NOUN
ijtc-1924	194	16	of	of	ADP
ijtc-1924	194	17	financial	financial	ADJ
ijtc-1924	194	18	statement	statement	NOUN
ijtc-1924	194	19	manipulation	manipulation	NOUN
ijtc-1924	194	20	was	be	AUX
ijtc-1924	194	21	statistically	statistically	ADV
ijtc-1924	194	22	significant	significant	ADJ
ijtc-1924	194	23	.	.	PUNCT
ijtc-1924	195	1	on	on	ADP
ijtc-1924	195	2	the	the	DET
ijtc-1924	195	3	other	other	ADJ
ijtc-1924	195	4	hand	hand	NOUN
ijtc-1924	195	5	,	,	PUNCT
ijtc-1924	195	6	the	the	DET
ijtc-1924	195	7	f	f	NOUN
ijtc-1924	195	8	-	-	PUNCT
ijtc-1924	195	9	score	score	NOUN
ijtc-1924	195	10	was	be	AUX
ijtc-1924	195	11	unaffected	unaffected	ADJ
ijtc-1924	195	12	by	by	ADP
ijtc-1924	195	13	firm	firm	ADJ
ijtc-1924	195	14	size	size	NOUN
ijtc-1924	195	15	and	and	CCONJ
ijtc-1924	195	16	return	return	NOUN
ijtc-1924	195	17	on	on	ADP
ijtc-1924	195	18	asset	asset	NOUN
ijtc-1924	195	19	(	(	PUNCT
ijtc-1924	195	20	roa	roa	PROPN
ijtc-1924	195	21	)	)	PUNCT
ijtc-1924	195	22	.	.	PUNCT
ijtc-1924	196	1	because	because	SCONJ
ijtc-1924	196	2	state	state	NOUN
ijtc-1924	196	3	-	-	PUNCT
ijtc-1924	196	4	owned	own	VERB
ijtc-1924	196	5	enterprises	enterprise	NOUN
ijtc-1924	196	6	(	(	PUNCT
ijtc-1924	196	7	soes	soe	NOUN
ijtc-1924	196	8	)	)	PUNCT
ijtc-1924	196	9	of	of	ADP
ijtc-1924	196	10	all	all	DET
ijtc-1924	196	11	sizes	size	NOUN
ijtc-1924	196	12	are	be	AUX
ijtc-1924	196	13	susceptible	susceptible	ADJ
ijtc-1924	196	14	to	to	ADP
ijtc-1924	196	15	financial	financial	ADJ
ijtc-1924	196	16	statement	statement	NOUN
ijtc-1924	196	17	fraud	fraud	NOUN
ijtc-1924	196	18	depending	depend	VERB
ijtc-1924	196	19	on	on	ADP
ijtc-1924	196	20	the	the	DET
ijtc-1924	196	21	strength	strength	NOUN
ijtc-1924	196	22	of	of	ADP
ijtc-1924	196	23	their	their	PRON
ijtc-1924	196	24	internal	internal	ADJ
ijtc-1924	196	25	controls	control	NOUN
ijtc-1924	196	26	and	and	CCONJ
ijtc-1924	196	27	the	the	DET
ijtc-1924	196	28	pressures	pressure	NOUN
ijtc-1924	196	29	they	they	PRON
ijtc-1924	196	30	are	be	AUX
ijtc-1924	196	31	under	under	ADJ
ijtc-1924	196	32	,	,	PUNCT
ijtc-1924	196	33	firm	firm	ADJ
ijtc-1924	196	34	size	size	NOUN
ijtc-1924	196	35	should	should	AUX
ijtc-1924	196	36	not	not	PART
ijtc-1924	196	37	be	be	AUX
ijtc-1924	196	38	considered	consider	VERB
ijtc-1924	196	39	as	as	ADP
ijtc-1924	196	40	a	a	DET
ijtc-1924	196	41	main	main	ADJ
ijtc-1924	196	42	determinant	determinant	ADJ
ijtc-1924	196	43	when	when	SCONJ
ijtc-1924	196	44	evaluating	evaluate	VERB
ijtc-1924	196	45	fraud	fraud	NOUN
ijtc-1924	196	46	risk	risk	NOUN
ijtc-1924	196	47	.	.	PUNCT
ijtc-1924	197	1	similarly	similarly	ADV
ijtc-1924	197	2	,	,	PUNCT
ijtc-1924	197	3	without	without	ADP
ijtc-1924	197	4	sound	sound	ADJ
ijtc-1924	197	5	corporate	corporate	ADJ
ijtc-1924	197	6	governance	governance	NOUN
ijtc-1924	197	7	practices	practice	NOUN
ijtc-1924	197	8	,	,	PUNCT
ijtc-1924	197	9	a	a	DET
ijtc-1924	197	10	company	company	NOUN
ijtc-1924	197	11	's	's	PART
ijtc-1924	197	12	financial	financial	ADJ
ijtc-1924	197	13	statements	statement	NOUN
ijtc-1924	197	14	might	might	AUX
ijtc-1924	197	15	be	be	AUX
ijtc-1924	197	16	misleading	misleading	ADJ
ijtc-1924	197	17	.	.	PUNCT
ijtc-1924	198	1	the	the	DET
ijtc-1924	198	2	results	result	NOUN
ijtc-1924	198	3	of	of	ADP
ijtc-1924	198	4	this	this	DET
ijtc-1924	198	5	study	study	NOUN
ijtc-1924	198	6	emphasize	emphasize	VERB
ijtc-1924	198	7	the	the	DET
ijtc-1924	198	8	importance	importance	NOUN
ijtc-1924	198	9	of	of	ADP
ijtc-1924	198	10	monitoring	monitor	VERB
ijtc-1924	198	11	managerial	managerial	ADJ
ijtc-1924	198	12	behavior	behavior	NOUN
ijtc-1924	198	13	,	,	PUNCT
ijtc-1924	198	14	tax	tax	NOUN
ijtc-1924	198	15	avoidance	avoidance	NOUN
ijtc-1924	198	16	practices	practice	NOUN
ijtc-1924	198	17	,	,	PUNCT
ijtc-1924	198	18	and	and	CCONJ
ijtc-1924	198	19	the	the	DET
ijtc-1924	198	20	effectiveness	effectiveness	NOUN
ijtc-1924	198	21	of	of	ADP
ijtc-1924	198	22	internal	internal	ADJ
ijtc-1924	198	23	controls	control	NOUN
ijtc-1924	198	24	,	,	PUNCT
ijtc-1924	198	25	in	in	ADP
ijtc-1924	198	26	addition	addition	NOUN
ijtc-1924	198	27	to	to	ADP
ijtc-1924	198	28	financial	financial	ADJ
ijtc-1924	198	29	indicators	indicator	NOUN
ijtc-1924	198	30	such	such	ADJ
ijtc-1924	198	31	as	as	ADP
ijtc-1924	198	32	size	size	NOUN
ijtc-1924	198	33	and	and	CCONJ
ijtc-1924	198	34	profit	profit	NOUN
ijtc-1924	198	35	,	,	PUNCT
ijtc-1924	198	36	in	in	ADP
ijtc-1924	198	37	detecting	detect	VERB
ijtc-1924	198	38	financial	financial	ADJ
ijtc-1924	198	39	reporting	reporting	NOUN
ijtc-1924	198	40	fraud	fraud	NOUN
ijtc-1924	198	41	in	in	ADP
ijtc-1924	198	42	state	state	NOUN
ijtc-1924	198	43	-	-	PUNCT
ijtc-1924	198	44	owned	own	VERB
ijtc-1924	198	45	enterprises	enterprise	NOUN
ijtc-1924	198	46	.	.	PUNCT
ijtc-1924	199	1	to	to	PART
ijtc-1924	199	2	maintain	maintain	VERB
ijtc-1924	199	3	fiscal	fiscal	ADJ
ijtc-1924	199	4	accountability	accountability	NOUN
ijtc-1924	199	5	and	and	CCONJ
ijtc-1924	199	6	integrity	integrity	NOUN
ijtc-1924	199	7	,	,	PUNCT
ijtc-1924	199	8	transparent	transparent	ADJ
ijtc-1924	199	9	governance	governance	NOUN
ijtc-1924	199	10	and	and	CCONJ
ijtc-1924	199	11	strict	strict	ADJ
ijtc-1924	199	12	supervision	supervision	NOUN
ijtc-1924	199	13	are	be	AUX
ijtc-1924	199	14	required	require	VERB
ijtc-1924	199	15	.	.	PUNCT
ijtc-1924	200	1	theoretically	theoretically	ADV
ijtc-1924	200	2	,	,	PUNCT
ijtc-1924	200	3	this	this	DET
ijtc-1924	200	4	study	study	NOUN
ijtc-1924	200	5	broadens	broaden	VERB
ijtc-1924	200	6	the	the	DET
ijtc-1924	200	7	understanding	understanding	NOUN
ijtc-1924	200	8	of	of	ADP
ijtc-1924	200	9	tax	tax	NOUN
ijtc-1924	200	10	avoidance	avoidance	NOUN
ijtc-1924	200	11	as	as	ADP
ijtc-1924	200	12	a	a	DET
ijtc-1924	200	13	form	form	NOUN
ijtc-1924	200	14	of	of	ADP
ijtc-1924	200	15	opportunistic	opportunistic	ADJ
ijtc-1924	200	16	behavior	behavior	NOUN
ijtc-1924	200	17	by	by	ADP
ijtc-1924	200	18	managers	manager	NOUN
ijtc-1924	200	19	in	in	ADP
ijtc-1924	200	20	the	the	DET
ijtc-1924	200	21	context	context	NOUN
ijtc-1924	200	22	of	of	ADP
ijtc-1924	200	23	agency	agency	NOUN
ijtc-1924	200	24	theory	theory	NOUN
ijtc-1924	200	25	,	,	PUNCT
ijtc-1924	200	26	while	while	SCONJ
ijtc-1924	200	27	practically	practically	ADV
ijtc-1924	200	28	it	it	PRON
ijtc-1924	200	29	provides	provide	VERB
ijtc-1924	200	30	implications	implication	NOUN
ijtc-1924	200	31	for	for	SCONJ
ijtc-1924	200	32	regulators	regulator	NOUN
ijtc-1924	200	33	to	to	PART
ijtc-1924	200	34	strengthen	strengthen	VERB
ijtc-1924	200	35	governance	governance	NOUN
ijtc-1924	200	36	,	,	PUNCT
ijtc-1924	200	37	internal	internal	ADJ
ijtc-1924	200	38	supervision	supervision	NOUN
ijtc-1924	200	39	,	,	PUNCT
ijtc-1924	200	40	and	and	CCONJ
ijtc-1924	200	41	audit	audit	NOUN
ijtc-1924	200	42	effectiveness	effectiveness	NOUN
ijtc-1924	200	43	in	in	ADP
ijtc-1924	200	44	soes	soe	NOUN
ijtc-1924	200	45	to	to	PART
ijtc-1924	200	46	avoid	avoid	VERB
ijtc-1924	200	47	financial	financial	ADJ
ijtc-1924	200	48	reporting	reporting	NOUN
ijtc-1924	200	49	fraud	fraud	NOUN
ijtc-1924	200	50	.	.	PUNCT
ijtc-1924	201	1	further	further	ADJ
ijtc-1924	201	2	research	research	NOUN
ijtc-1924	201	3	is	be	AUX
ijtc-1924	201	4	recommended	recommend	VERB
ijtc-1924	201	5	to	to	PART
ijtc-1924	201	6	add	add	VERB
ijtc-1924	201	7	variables	variable	NOUN
ijtc-1924	201	8	such	such	ADJ
ijtc-1924	201	9	as	as	ADP
ijtc-1924	201	10	good	good	ADJ
ijtc-1924	201	11	corporate	corporate	ADJ
ijtc-1924	201	12	governance	governance	NOUN
ijtc-1924	201	13	,	,	PUNCT
ijtc-1924	201	14	financial	financial	ADJ
ijtc-1924	201	15	difficulties	difficulty	NOUN
ijtc-1924	201	16	,	,	PUNCT
ijtc-1924	201	17	and	and	CCONJ
ijtc-1924	201	18	auditor	auditor	NOUN
ijtc-1924	201	19	tenure	tenure	NOUN
ijtc-1924	201	20	,	,	PUNCT
ijtc-1924	201	21	as	as	ADV
ijtc-1924	201	22	well	well	ADV
ijtc-1924	201	23	as	as	ADP
ijtc-1924	201	24	to	to	PART
ijtc-1924	201	25	use	use	VERB
ijtc-1924	201	26	a	a	DET
ijtc-1924	201	27	mixed	mixed	ADJ
ijtc-1924	201	28	or	or	CCONJ
ijtc-1924	201	29	qualitative	qualitative	ADJ
ijtc-1924	201	30	approach	approach	NOUN
ijtc-1924	201	31	and	and	CCONJ
ijtc-1924	201	32	a	a	DET
ijtc-1924	201	33	broader	broad	ADJ
ijtc-1924	201	34	scope	scope	NOUN
ijtc-1924	201	35	so	so	SCONJ
ijtc-1924	201	36	that	that	SCONJ
ijtc-1924	201	37	the	the	DET
ijtc-1924	201	38	results	result	NOUN
ijtc-1924	201	39	are	be	AUX
ijtc-1924	201	40	more	more	ADV
ijtc-1924	201	41	comprehensive	comprehensive	ADJ
ijtc-1924	201	42	and	and	CCONJ
ijtc-1924	201	43	generalizable	generalizable	ADJ
ijtc-1924	201	44	.	.	PUNCT
ijtc-1924	202	1	reference	reference	NOUN
ijtc-1924	202	2	abderrahim	abderrahim	PROPN
ijtc-1924	202	3	,	,	PUNCT
ijtc-1924	202	4	c.	c.	PROPN
ijtc-1924	202	5	,	,	PUNCT
ijtc-1924	202	6	morad	morad	PROPN
ijtc-1924	202	7	,	,	PUNCT
ijtc-1924	202	8	d.	d.	PROPN
ijtc-1924	202	9	,	,	PUNCT
ijtc-1924	202	10	mohamed	mohamed	PROPN
ijtc-1924	202	11	,	,	PUNCT
ijtc-1924	202	12	b.	b.	PROPN
ijtc-1924	202	13	,	,	PUNCT
ijtc-1924	202	14	ahmed	ahmed	PROPN
ijtc-1924	202	15	,	,	PUNCT
ijtc-1924	202	16	s.	s.	PROPN
ijtc-1924	202	17	,	,	PUNCT
ijtc-1924	202	18	&	&	CCONJ
ijtc-1924	202	19	outmane	outmane	PROPN
ijtc-1924	202	20	,	,	PUNCT
ijtc-1924	202	21	f.	f.	PROPN
ijtc-1924	202	22	(	(	PUNCT
ijtc-1924	202	23	2024	2024	NUM
ijtc-1924	202	24	)	)	PUNCT
ijtc-1924	202	25	.	.	PUNCT
ijtc-1924	203	1	the	the	DET
ijtc-1924	203	2	manipulation	manipulation	NOUN
ijtc-1924	203	3	of	of	ADP
ijtc-1924	203	4	financial	financial	ADJ
ijtc-1924	203	5	statements	statement	NOUN
ijtc-1924	203	6	 	 	SPACE
ijtc-1924	203	7	:	:	PUNCT
ijtc-1924	203	8	a	a	DET
ijtc-1924	203	9	theoretical	theoretical	ADJ
ijtc-1924	203	10	explanation	explanation	NOUN
ijtc-1924	203	11	.	.	PUNCT
ijtc-1924	204	1	educational	educational	ADJ
ijtc-1924	204	2	administration	administration	NOUN
ijtc-1924	204	3	:	:	PUNCT
ijtc-1924	204	4	theory	theory	NOUN
ijtc-1924	204	5	and	and	CCONJ
ijtc-1924	204	6	practice	practice	NOUN
ijtc-1924	204	7	,	,	PUNCT
ijtc-1924	204	8	30(4	30(4	NUM
ijtc-1924	204	9	)	)	PUNCT
ijtc-1924	204	10	,	,	PUNCT
ijtc-1924	204	11	3218–3224	3218–3224	NUM
ijtc-1924	204	12	.	.	PUNCT
ijtc-1924	205	1	https://doi.org/10.53555/kuey.v30i4.2004	https://doi.org/10.53555/kuey.v30i4.2004	X
ijtc-1924	205	2	ariani	ariani	NOUN
ijtc-1924	205	3	,	,	PUNCT
ijtc-1924	205	4	m.	m.	NOUN
ijtc-1924	205	5	o.	o.	PROPN
ijtc-1924	205	6	,	,	PUNCT
ijtc-1924	205	7	&	&	CCONJ
ijtc-1924	205	8	prastiwi	prastiwi	PROPN
ijtc-1924	205	9	,	,	PUNCT
ijtc-1924	205	10	d.	d.	PROPN
ijtc-1924	205	11	(	(	PUNCT
ijtc-1924	205	12	2020	2020	NUM
ijtc-1924	205	13	)	)	PUNCT
ijtc-1924	205	14	.	.	PUNCT
ijtc-1924	206	1	pengaruh	pengaruh	VERB
ijtc-1924	206	2	corporate	corporate	ADJ
ijtc-1924	206	3	social	social	ADJ
ijtc-1924	206	4	responsibility	responsibility	NOUN
ijtc-1924	206	5	terhadap	terhadap	PROPN
ijtc-1924	206	6	agresivitas	agresivita	VERB
ijtc-1924	206	7	pajak	pajak	PROPN
ijtc-1924	206	8	dengan	dengan	PROPN
ijtc-1924	206	9	kinerja	kinerja	PROPN
ijtc-1924	206	10	keuangan	keuangan	PROPN
ijtc-1924	206	11	sebagai	sebagai	PROPN
ijtc-1924	206	12	variabel	variabel	PROPN
ijtc-1924	206	13	moderasi	moderasi	PROPN
ijtc-1924	206	14	.	.	PUNCT
ijtc-1924	207	1	jurnal	jurnal	PROPN
ijtc-1924	207	2	akuntansi	akuntansi	PROPN
ijtc-1924	207	3	unesa	unesa	PROPN
ijtc-1924	207	4	,	,	PUNCT
ijtc-1924	207	5	8(3	8(3	NUM
ijtc-1924	207	6	)	)	PUNCT
ijtc-1924	207	7	,	,	PUNCT
ijtc-1924	207	8	1–8	1–8	X
ijtc-1924	207	9	.	.	PUNCT
ijtc-1924	208	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	208	2	analysis	analysis	NOUN
ijtc-1924	208	3	of	of	ADP
ijtc-1924	208	4	tax	tax	NOUN
ijtc-1924	208	5	avoidance	avoidance	NOUN
ijtc-1924	208	6	and	and	CCONJ
ijtc-1924	208	7	firm	firm	ADJ
ijtc-1924	208	8	size	size	NOUN
ijtc-1924	208	9	on	on	ADP
ijtc-1924	208	10	fraudulent	fraudulent	ADJ
ijtc-1924	208	11	financial	financial	ADJ
ijtc-1924	208	12	reporting	reporting	NOUN
ijtc-1924	208	13	with	with	ADP
ijtc-1924	208	14	the	the	DET
ijtc-1924	208	15	beneish	beneish	PROPN
ijtc-1924	208	16	mscore	mscore	NOUN
ijtc-1924	208	17	approach	approach	NOUN
ijtc-1924	208	18	puspanita	puspanita	NOUN
ijtc-1924	208	19	and	and	CCONJ
ijtc-1924	208	20	vinta	vinta	VERB
ijtc-1924	208	21	desi	desi	NOUN
ijtc-1924	208	22	12	12	NUM
ijtc-1924	208	23	|	|	CCONJ
ijtc-1924	208	24	ilomata	ilomata	PROPN
ijtc-1924	208	25	international	international	ADJ
ijtc-1924	208	26	journal	journal	NOUN
ijtc-1924	208	27	of	of	ADP
ijtc-1924	208	28	tax	tax	PROPN
ijtc-1924	208	29	&	&	CCONJ
ijtc-1924	208	30	accounting	accounting	PROPN
ijtc-1924	208	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	208	32	bernard	bernard	NOUN
ijtc-1924	208	33	,	,	PUNCT
ijtc-1924	208	34	v.	v.	ADV
ijtc-1924	208	35	,	,	PUNCT
ijtc-1924	208	36	ciesielski	ciesielski	NOUN
ijtc-1924	208	37	,	,	PUNCT
ijtc-1924	208	38	j.	j.	PROPN
ijtc-1924	208	39	,	,	PUNCT
ijtc-1924	208	40	deangelo	deangelo	PROPN
ijtc-1924	208	41	,	,	PUNCT
ijtc-1924	208	42	l.	l.	PROPN
ijtc-1924	208	43	,	,	PUNCT
ijtc-1924	208	44	fridson	fridson	PROPN
ijtc-1924	208	45	,	,	PUNCT
ijtc-1924	208	46	m.	m.	NOUN
ijtc-1924	208	47	,	,	PUNCT
ijtc-1924	208	48	harvey	harvey	PROPN
ijtc-1924	208	49	,	,	PUNCT
ijtc-1924	208	50	c.	c.	PROPN
ijtc-1924	208	51	,	,	PUNCT
ijtc-1924	208	52	lee	lee	PROPN
ijtc-1924	208	53	,	,	PUNCT
ijtc-1924	208	54	c.	c.	PROPN
ijtc-1924	208	55	,	,	PUNCT
ijtc-1924	208	56	press	press	PROPN
ijtc-1924	208	57	,	,	PUNCT
ijtc-1924	208	58	e.	e.	PROPN
ijtc-1924	208	59	,	,	PUNCT
ijtc-1924	208	60	whaley	whaley	PROPN
ijtc-1924	208	61	,	,	PUNCT
ijtc-1924	208	62	b.	b.	PROPN
ijtc-1924	208	63	,	,	PUNCT
ijtc-1924	208	64	&	&	CCONJ
ijtc-1924	208	65	zmijewski	zmijewski	PROPN
ijtc-1924	208	66	,	,	PUNCT
ijtc-1924	208	67	m.	m.	NOUN
ijtc-1924	208	68	(	(	PUNCT
ijtc-1924	208	69	1999	1999	NUM
ijtc-1924	208	70	)	)	PUNCT
ijtc-1924	208	71	.	.	PUNCT
ijtc-1924	209	1	the	the	DET
ijtc-1924	209	2	detection	detection	NOUN
ijtc-1924	209	3	of	of	ADP
ijtc-1924	209	4	earnings	earning	NOUN
ijtc-1924	209	5	manipulation	manipulation	NOUN
ijtc-1924	209	6	messod	messod	PROPN
ijtc-1924	209	7	d	d	PROPN
ijtc-1924	209	8	.	.	PUNCT
ijtc-1924	210	1	beneish	beneish	PROPN
ijtc-1924	211	1	*	*	PUNCT
ijtc-1924	211	2	june	june	PROPN
ijtc-1924	211	3	1999	1999	NUM
ijtc-1924	211	4	comments	comment	NOUN
ijtc-1924	211	5	welcome	welcome	ADJ
ijtc-1924	211	6	.	.	PUNCT
ijtc-1924	212	1	financial	financial	ADJ
ijtc-1924	212	2	analysts	analyst	NOUN
ijtc-1924	212	3	journal	journal	NOUN
ijtc-1924	212	4	,	,	PUNCT
ijtc-1924	212	5	5(june	5(june	PROPN
ijtc-1924	212	6	)	)	PUNCT
ijtc-1924	212	7	,	,	PUNCT
ijtc-1924	212	8	24–36	24–36	NUM
ijtc-1924	212	9	.	.	PUNCT
ijtc-1924	213	1	chang	chang	PROPN
ijtc-1924	213	2	,	,	PUNCT
ijtc-1924	213	3	y.	y.	PROPN
ijtc-1924	213	4	,	,	PUNCT
ijtc-1924	213	5	&	&	CCONJ
ijtc-1924	213	6	lin	lin	PROPN
ijtc-1924	213	7	,	,	PUNCT
ijtc-1924	213	8	l.	l.	PROPN
ijtc-1924	213	9	y.	y.	PROPN
ijtc-1924	213	10	(	(	PUNCT
ijtc-1924	213	11	2021	2021	NUM
ijtc-1924	213	12	)	)	PUNCT
ijtc-1924	213	13	.	.	PUNCT
ijtc-1924	214	1	do	do	AUX
ijtc-1924	214	2	state	state	NOUN
ijtc-1924	214	3	-	-	PUNCT
ijtc-1924	214	4	owned	own	VERB
ijtc-1924	214	5	enterprises	enterprise	NOUN
ijtc-1924	214	6	have	have	VERB
ijtc-1924	214	7	worse	bad	ADJ
ijtc-1924	214	8	corporate	corporate	ADJ
ijtc-1924	214	9	governance	governance	NOUN
ijtc-1924	214	10	?	?	PUNCT
ijtc-1924	215	1	an	an	DET
ijtc-1924	215	2	empirical	empirical	ADJ
ijtc-1924	215	3	study	study	NOUN
ijtc-1924	215	4	of	of	ADP
ijtc-1924	215	5	corporate	corporate	ADJ
ijtc-1924	215	6	practices	practice	NOUN
ijtc-1924	215	7	in	in	ADP
ijtc-1924	215	8	china	china	PROPN
ijtc-1924	215	9	.	.	PUNCT
ijtc-1924	216	1	european	european	PROPN
ijtc-1924	216	2	business	business	PROPN
ijtc-1924	216	3	organization	organization	PROPN
ijtc-1924	216	4	law	law	NOUN
ijtc-1924	216	5	review	review	NOUN
ijtc-1924	216	6	.	.	PUNCT
ijtc-1924	217	1	https://doi.org/https://doi.org/10.1007/s40804-021-00223-1	https://doi.org/https://doi.org/10.1007/s40804-021-00223-1	PROPN
ijtc-1924	217	2	elisabeth	elisabeth	PROPN
ijtc-1924	217	3	,	,	PUNCT
ijtc-1924	217	4	d.	d.	PROPN
ijtc-1924	217	5	m.	m.	PROPN
ijtc-1924	217	6	,	,	PUNCT
ijtc-1924	217	7	&	&	CCONJ
ijtc-1924	217	8	simanjuntak	simanjuntak	PROPN
ijtc-1924	217	9	,	,	PUNCT
ijtc-1924	217	10	w.	w.	PROPN
ijtc-1924	217	11	(	(	PUNCT
ijtc-1924	217	12	2020	2020	NUM
ijtc-1924	217	13	)	)	PUNCT
ijtc-1924	217	14	.	.	PUNCT
ijtc-1924	218	1	analisis	analisis	NOUN
ijtc-1924	218	2	review	review	NOUN
ijtc-1924	218	3	pentekteksian	pentekteksian	ADJ
ijtc-1924	218	4	kecurangan	kecurangan	PROPN
ijtc-1924	218	5	(	(	PUNCT
ijtc-1924	218	6	fraud	fraud	NOUN
ijtc-1924	218	7	)	)	PUNCT
ijtc-1924	218	8	.	.	PUNCT
ijtc-1924	219	1	jurnal	jurnal	PROPN
ijtc-1924	219	2	akuntansi	akuntansi	PROPN
ijtc-1924	219	3	dan	dan	PROPN
ijtc-1924	219	4	keuangan	keuangan	PROPN
ijtc-1924	219	5	methodist	methodist	PROPN
ijtc-1924	219	6	,	,	PUNCT
ijtc-1924	219	7	4(1	4(1	NOUN
ijtc-1924	219	8	)	)	PUNCT
ijtc-1924	219	9	,	,	PUNCT
ijtc-1924	219	10	14–31	14–31	NUM
ijtc-1924	219	11	.	.	PUNCT
ijtc-1924	219	12	falasifah	falasifah	PROPN
ijtc-1924	219	13	,	,	PUNCT
ijtc-1924	219	14	a.	a.	NOUN
ijtc-1924	219	15	,	,	PUNCT
ijtc-1924	219	16	titisari	titisari	PROPN
ijtc-1924	219	17	,	,	PUNCT
ijtc-1924	219	18	k.	k.	PROPN
ijtc-1924	219	19	h.	h.	PROPN
ijtc-1924	219	20	,	,	PUNCT
ijtc-1924	219	21	&	&	CCONJ
ijtc-1924	219	22	istiatin	istiatin	PROPN
ijtc-1924	219	23	,	,	PUNCT
ijtc-1924	219	24	i.	i.	PROPN
ijtc-1924	219	25	(	(	PUNCT
ijtc-1924	219	26	2025	2025	NUM
ijtc-1924	219	27	)	)	PUNCT
ijtc-1924	219	28	.	.	PUNCT
ijtc-1924	220	1	hexagon	hexagon	PROPN
ijtc-1924	220	2	theory	theory	PROPN
ijtc-1924	220	3	dalam	dalam	PROPN
ijtc-1924	220	4	mendeteksi	mendeteksi	PROPN
ijtc-1924	220	5	fraudulent	fraudulent	ADJ
ijtc-1924	220	6	financial	financial	ADJ
ijtc-1924	220	7	reporting	reporting	NOUN
ijtc-1924	220	8	perusahaan	perusahaan	PROPN
ijtc-1924	220	9	bei	bei	PROPN
ijtc-1924	220	10	.	.	PUNCT
ijtc-1924	221	1	studi	studi	PROPN
ijtc-1924	221	2	akuntansi	akuntansi	PROPN
ijtc-1924	221	3	,	,	PUNCT
ijtc-1924	221	4	keuangan	keuangan	NOUN
ijtc-1924	221	5	,	,	PUNCT
ijtc-1924	221	6	dan	dan	PROPN
ijtc-1924	221	7	manajemen	manajemen	PROPN
ijtc-1924	221	8	,	,	PUNCT
ijtc-1924	221	9	4(2	4(2	NUM
ijtc-1924	221	10	)	)	PUNCT
ijtc-1924	221	11	,	,	PUNCT
ijtc-1924	221	12	217	217	NUM
ijtc-1924	221	13	–	–	PUNCT
ijtc-1924	221	14	229	229	NUM
ijtc-1924	221	15	.	.	PUNCT
ijtc-1924	222	1	https://doi.org/10.35912/sakman.v4i2.3588	https://doi.org/10.35912/sakman.v4i2.3588	X
ijtc-1924	222	2	fenyves	fenyve	NOUN
ijtc-1924	222	3	,	,	PUNCT
ijtc-1924	222	4	v.	v.	ADV
ijtc-1924	222	5	,	,	PUNCT
ijtc-1924	222	6	pisula	pisula	NOUN
ijtc-1924	222	7	,	,	PUNCT
ijtc-1924	222	8	t.	t.	PROPN
ijtc-1924	222	9	,	,	PUNCT
ijtc-1924	222	10	&	&	CCONJ
ijtc-1924	222	11	tarnoczi	tarnoczi	NOUN
ijtc-1924	222	12	,	,	PUNCT
ijtc-1924	222	13	t.	t.	PROPN
ijtc-1924	222	14	(	(	PUNCT
ijtc-1924	222	15	2023	2023	NUM
ijtc-1924	222	16	)	)	PUNCT
ijtc-1924	222	17	.	.	PUNCT
ijtc-1924	223	1	investigation	investigation	NOUN
ijtc-1924	223	2	of	of	ADP
ijtc-1924	223	3	accounting	accounting	NOUN
ijtc-1924	223	4	manipulation	manipulation	NOUN
ijtc-1924	223	5	using	use	VERB
ijtc-1924	223	6	the	the	DET
ijtc-1924	223	7	beneish	beneish	ADJ
ijtc-1924	223	8	model	model	NOUN
ijtc-1924	223	9	:	:	PUNCT
ijtc-1924	223	10	hungarian	hungarian	ADJ
ijtc-1924	223	11	case	case	NOUN
ijtc-1924	223	12	.	.	PUNCT
ijtc-1924	224	1	interdisciplinary	interdisciplinary	ADJ
ijtc-1924	224	2	approach	approach	NOUN
ijtc-1924	224	3	to	to	ADP
ijtc-1924	224	4	economics	economic	NOUN
ijtc-1924	224	5	and	and	CCONJ
ijtc-1924	224	6	sociology	sociology	NOUN
ijtc-1924	224	7	,	,	PUNCT
ijtc-1924	224	8	16(4	16(4	NUM
ijtc-1924	224	9	)	)	PUNCT
ijtc-1924	224	10	,	,	PUNCT
ijtc-1924	224	11	347–363	347–363	NUM
ijtc-1924	224	12	.	.	PUNCT
ijtc-1924	225	1	https://doi.org/10.14254/2071-789x.2023/16-4/18	https://doi.org/10.14254/2071-789x.2023/16-4/18	NOUN
ijtc-1924	225	2	ghaisani	ghaisani	NOUN
ijtc-1924	225	3	,	,	PUNCT
ijtc-1924	225	4	a.	a.	NOUN
ijtc-1924	225	5	a.	a.	PROPN
ijtc-1924	225	6	,	,	PUNCT
ijtc-1924	225	7	&	&	CCONJ
ijtc-1924	225	8	supatmi	supatmi	PROPN
ijtc-1924	225	9	,	,	PUNCT
ijtc-1924	225	10	s.	s.	PROPN
ijtc-1924	225	11	(	(	PUNCT
ijtc-1924	225	12	2023	2023	NUM
ijtc-1924	225	13	)	)	PUNCT
ijtc-1924	225	14	.	.	PUNCT
ijtc-1924	226	1	pendeteksian	pendeteksian	PROPN
ijtc-1924	226	2	kecurangan	kecurangan	PROPN
ijtc-1924	226	3	pelaporan	pelaporan	PROPN
ijtc-1924	226	4	keuangan	keuangan	VERB
ijtc-1924	226	5	menggunakan	menggunakan	PROPN
ijtc-1924	226	6	fraud	fraud	PROPN
ijtc-1924	226	7	pentagon	pentagon	PROPN
ijtc-1924	226	8	.	.	PUNCT
ijtc-1924	227	1	owner	owner	PROPN
ijtc-1924	227	2	,	,	PUNCT
ijtc-1924	227	3	7(1	7(1	NUM
ijtc-1924	227	4	)	)	PUNCT
ijtc-1924	227	5	,	,	PUNCT
ijtc-1924	227	6	599–611	599–611	NUM
ijtc-1924	227	7	.	.	PUNCT
ijtc-1924	228	1	https://doi.org/10.33395/owner.v7i1.1233	https://doi.org/10.33395/owner.v7i1.1233	PROPN
ijtc-1924	228	2	jensen	jensen	PROPN
ijtc-1924	228	3	,	,	PUNCT
ijtc-1924	228	4	m.	m.	PROPN
ijtc-1924	228	5	c.	c.	PROPN
ijtc-1924	228	6	,	,	PUNCT
ijtc-1924	228	7	&	&	CCONJ
ijtc-1924	228	8	meckling	meckling	PROPN
ijtc-1924	228	9	,	,	PUNCT
ijtc-1924	228	10	w.	w.	PROPN
ijtc-1924	228	11	h.	h.	PROPN
ijtc-1924	228	12	(	(	PUNCT
ijtc-1924	228	13	1976	1976	NUM
ijtc-1924	228	14	)	)	PUNCT
ijtc-1924	228	15	.	.	PUNCT
ijtc-1924	229	1	theory	theory	NOUN
ijtc-1924	229	2	of	of	ADP
ijtc-1924	229	3	the	the	DET
ijtc-1924	229	4	firm	firm	NOUN
ijtc-1924	229	5	:	:	PUNCT
ijtc-1924	229	6	managerial	managerial	ADJ
ijtc-1924	229	7	behavior	behavior	NOUN
ijtc-1924	229	8	,	,	PUNCT
ijtc-1924	229	9	agency	agency	NOUN
ijtc-1924	229	10	costs	cost	NOUN
ijtc-1924	229	11	and	and	CCONJ
ijtc-1924	229	12	ownership	ownership	NOUN
ijtc-1924	229	13	structure	structure	NOUN
ijtc-1924	229	14	.	.	PUNCT
ijtc-1924	230	1	journal	journal	NOUN
ijtc-1924	230	2	of	of	ADP
ijtc-1924	230	3	financial	financial	ADJ
ijtc-1924	230	4	economics	economic	NOUN
ijtc-1924	230	5	.	.	PUNCT
ijtc-1924	231	1	julita	julita	PROPN
ijtc-1924	231	2	,	,	PUNCT
ijtc-1924	231	3	j.	j.	PROPN
ijtc-1924	231	4	,	,	PUNCT
ijtc-1924	231	5	oktariyani	oktariyani	PROPN
ijtc-1924	231	6	,	,	PUNCT
ijtc-1924	231	7	a.	a.	NOUN
ijtc-1924	231	8	,	,	PUNCT
ijtc-1924	231	9	atika	atika	PROPN
ijtc-1924	231	10	,	,	PUNCT
ijtc-1924	231	11	darminto	darminto	NOUN
ijtc-1924	231	12	,	,	PUNCT
ijtc-1924	231	13	handayani	handayani	PROPN
ijtc-1924	231	14	,	,	PUNCT
ijtc-1924	231	15	s.	s.	PROPN
ijtc-1924	231	16	r.	r.	PROPN
ijtc-1924	231	17	,	,	PUNCT
ijtc-1924	231	18	harahap	harahap	PROPN
ijtc-1924	231	19	,	,	PUNCT
ijtc-1924	231	20	s.	s.	PROPN
ijtc-1924	231	21	s.	s.	PROPN
ijtc-1924	231	22	,	,	PUNCT
ijtc-1924	231	23	ardian	ardian	PROPN
ijtc-1924	231	24	,	,	PUNCT
ijtc-1924	231	25	a.	a.	NOUN
ijtc-1924	231	26	v.	v.	PROPN
ijtc-1924	231	27	,	,	PUNCT
ijtc-1924	231	28	andini	andini	PROPN
ijtc-1924	231	29	,	,	PUNCT
ijtc-1924	231	30	r.	r.	PROPN
ijtc-1924	231	31	,	,	PUNCT
ijtc-1924	231	32	raharjo	raharjo	VERB
ijtc-1924	231	33	,	,	PUNCT
ijtc-1924	231	34	k.	k.	PROPN
ijtc-1924	231	35	,	,	PUNCT
ijtc-1924	231	36	efendi	efendi	PROPN
ijtc-1924	231	37	,	,	PUNCT
ijtc-1924	231	38	a.	a.	PROPN
ijtc-1924	231	39	f.	f.	PROPN
ijtc-1924	231	40	w.	w.	PROPN
ijtc-1924	231	41	,	,	PUNCT
ijtc-1924	231	42	wibowo	wibowo	PROPN
ijtc-1924	231	43	,	,	PUNCT
ijtc-1924	231	44	s.	s.	PROPN
ijtc-1924	231	45	s.	s.	PROPN
ijtc-1924	231	46	a.	a.	PROPN
ijtc-1924	231	47	,	,	PUNCT
ijtc-1924	231	48	suharsimi	suharsimi	PROPN
ijtc-1924	231	49	,	,	PUNCT
ijtc-1924	231	50	a.	a.	NOUN
ijtc-1924	231	51	,	,	PUNCT
ijtc-1924	231	52	ginting	ginte	VERB
ijtc-1924	231	53	,	,	PUNCT
ijtc-1924	231	54	m.	m.	PROPN
ijtc-1924	231	55	c.	c.	PROPN
ijtc-1924	231	56	,	,	PUNCT
ijtc-1924	231	57	kasmir	kasmir	PROPN
ijtc-1924	231	58	,	,	PUNCT
ijtc-1924	231	59	subramanyam	subramanyam	PROPN
ijtc-1924	231	60	,	,	PUNCT
ijtc-1924	231	61	w.	w.	PROPN
ijtc-1924	231	62	,	,	PUNCT
ijtc-1924	231	63	john	john	PROPN
ijtc-1924	231	64	,	,	PUNCT
ijtc-1924	231	65	j.	j.	PROPN
ijtc-1924	231	66	,	,	PUNCT
ijtc-1924	231	67	ardiyanto	ardiyanto	PROPN
ijtc-1924	231	68	,	,	PUNCT
ijtc-1924	231	69	f.	f.	PROPN
ijtc-1924	231	70	d.	d.	PROPN
ijtc-1924	231	71	,	,	PUNCT
ijtc-1924	231	72	hapsari	hapsari	PROPN
ijtc-1924	231	73	,	,	PUNCT
ijtc-1924	231	74	e.	e.	PROPN
ijtc-1924	231	75	i.	i.	PROPN
ijtc-1924	231	76	,	,	PUNCT
ijtc-1924	231	77	widati	widati	PROPN
ijtc-1924	231	78	,	,	PUNCT
ijtc-1924	231	79	l.	l.	PROPN
ijtc-1924	231	80	w.	w.	PROPN
ijtc-1924	231	81	,	,	PUNCT
ijtc-1924	231	82	…	…	PUNCT
ijtc-1924	231	83	rahar	rahar	PROPN
ijtc-1924	231	84	,	,	PUNCT
ijtc-1924	231	85	k.	k.	PROPN
ijtc-1924	231	86	(	(	PUNCT
ijtc-1924	231	87	2014	2014	NUM
ijtc-1924	231	88	)	)	PUNCT
ijtc-1924	231	89	.	.	PUNCT
ijtc-1924	232	1	analisa	analisa	NOUN
ijtc-1924	232	2	laporan	laporan	ADJ
ijtc-1924	232	3	keuangan	keuangan	NOUN
ijtc-1924	232	4	.	.	PUNCT
ijtc-1924	233	1	in	in	ADP
ijtc-1924	233	2	jurnal	jurnal	ADJ
ijtc-1924	233	3	wira	wira	PROPN
ijtc-1924	233	4	ekonomi	ekonomi	PROPN
ijtc-1924	233	5	mikroskil	mikroskil	PROPN
ijtc-1924	233	6	.	.	PUNCT
ijtc-1924	234	1	junus	junus	PROPN
ijtc-1924	234	2	,	,	PUNCT
ijtc-1924	234	3	a.	a.	NOUN
ijtc-1924	234	4	,	,	PUNCT
ijtc-1924	234	5	sundari	sundari	PROPN
ijtc-1924	234	6	,	,	PUNCT
ijtc-1924	234	7	s.	s.	PROPN
ijtc-1924	234	8	,	,	PUNCT
ijtc-1924	234	9	&	&	CCONJ
ijtc-1924	234	10	azzahra	azzahra	PROPN
ijtc-1924	234	11	,	,	PUNCT
ijtc-1924	234	12	s.	s.	PROPN
ijtc-1924	234	13	z.	z.	PROPN
ijtc-1924	234	14	(	(	PUNCT
ijtc-1924	234	15	2025	2025	NUM
ijtc-1924	234	16	)	)	PUNCT
ijtc-1924	234	17	.	.	PUNCT
ijtc-1924	235	1	fraudulent	fraudulent	ADJ
ijtc-1924	235	2	financial	financial	ADJ
ijtc-1924	235	3	reporting	reporting	NOUN
ijtc-1924	235	4	and	and	CCONJ
ijtc-1924	235	5	firm	firm	ADJ
ijtc-1924	235	6	value	value	NOUN
ijtc-1924	235	7	:	:	PUNCT
ijtc-1924	235	8	an	an	DET
ijtc-1924	235	9	empirical	empirical	ADJ
ijtc-1924	235	10	analysis	analysis	NOUN
ijtc-1924	235	11	from	from	ADP
ijtc-1924	235	12	the	the	DET
ijtc-1924	235	13	fraud	fraud	NOUN
ijtc-1924	235	14	hexagon	hexagon	PROPN
ijtc-1924	235	15	perspective	perspective	PROPN
ijtc-1924	235	16	.	.	PUNCT
ijtc-1924	236	1	investment	investment	NOUN
ijtc-1924	236	2	management	management	NOUN
ijtc-1924	236	3	and	and	CCONJ
ijtc-1924	236	4	financial	financial	ADJ
ijtc-1924	236	5	innovations	innovation	NOUN
ijtc-1924	236	6	,	,	PUNCT
ijtc-1924	236	7	22(1	22(1	NUM
ijtc-1924	236	8	)	)	PUNCT
ijtc-1924	236	9	,	,	PUNCT
ijtc-1924	236	10	339–350	339–350	NUM
ijtc-1924	236	11	.	.	PUNCT
ijtc-1924	237	1	https://doi.org/10.21511/imfi.22(1).2025.26	https://doi.org/10.21511/imfi.22(1).2025.26	ADJ
ijtc-1924	237	2	kusumawati	kusumawati	PROPN
ijtc-1924	237	3	,	,	PUNCT
ijtc-1924	237	4	a.	a.	NOUN
ijtc-1924	237	5	,	,	PUNCT
ijtc-1924	237	6	mahmudi	mahmudi	PROPN
ijtc-1924	237	7	,	,	PUNCT
ijtc-1924	237	8	c.	c.	PROPN
ijtc-1924	237	9	,	,	PUNCT
ijtc-1924	237	10	suhanda	suhanda	PROPN
ijtc-1924	237	11	,	,	PUNCT
ijtc-1924	237	12	s.	s.	PROPN
ijtc-1924	237	13	,	,	PUNCT
ijtc-1924	237	14	natsir	natsir	NOUN
ijtc-1924	237	15	,	,	PUNCT
ijtc-1924	237	16	a.	a.	NOUN
ijtc-1924	237	17	i.	i.	PROPN
ijtc-1924	237	18	p.	p.	PROPN
ijtc-1924	237	19	,	,	PUNCT
ijtc-1924	237	20	hermansyah	hermansyah	NOUN
ijtc-1924	237	21	,	,	PUNCT
ijtc-1924	237	22	f.	f.	PROPN
ijtc-1924	237	23	i.	i.	PROPN
ijtc-1924	237	24	,	,	PUNCT
ijtc-1924	237	25	dharsana	dharsana	PROPN
ijtc-1924	237	26	,	,	PUNCT
ijtc-1924	237	27	m.	m.	NOUN
ijtc-1924	237	28	t.	t.	PROPN
ijtc-1924	237	29	,	,	PUNCT
ijtc-1924	237	30	&	&	CCONJ
ijtc-1924	237	31	thaha	thaha	PROPN
ijtc-1924	237	32	,	,	PUNCT
ijtc-1924	237	33	r.	r.	PROPN
ijtc-1924	237	34	r.	r.	PROPN
ijtc-1924	237	35	h.	h.	PROPN
ijtc-1924	237	36	(	(	PUNCT
ijtc-1924	237	37	2024	2024	NUM
ijtc-1924	237	38	)	)	PUNCT
ijtc-1924	237	39	.	.	PUNCT
ijtc-1924	238	1	the	the	DET
ijtc-1924	238	2	mediating	mediate	VERB
ijtc-1924	238	3	role	role	NOUN
ijtc-1924	238	4	of	of	ADP
ijtc-1924	238	5	financial	financial	ADJ
ijtc-1924	238	6	reporting	reporting	NOUN
ijtc-1924	238	7	aggressiveness	aggressiveness	NOUN
ijtc-1924	238	8	in	in	ADP
ijtc-1924	238	9	corporate	corporate	ADJ
ijtc-1924	238	10	tax	tax	NOUN
ijtc-1924	238	11	avoidance	avoidance	NOUN
ijtc-1924	238	12	strategies	strategy	NOUN
ijtc-1924	238	13	.	.	PUNCT
ijtc-1924	239	1	ivestment	ivestment	PROPN
ijtc-1924	239	2	management	management	PROPN
ijtc-1924	239	3	and	and	CCONJ
ijtc-1924	239	4	financial	financial	ADJ
ijtc-1924	239	5	innovations	innovation	NOUN
ijtc-1924	239	6	,	,	PUNCT
ijtc-1924	239	7	21(4	21(4	NUM
ijtc-1924	239	8	)	)	PUNCT
ijtc-1924	239	9	,	,	PUNCT
ijtc-1924	239	10	226	226	NUM
ijtc-1924	239	11	–	–	PUNCT
ijtc-1924	239	12	238	238	NUM
ijtc-1924	239	13	.	.	PUNCT
ijtc-1924	240	1	https://doi.org/10.21511/imfi.21(4).2024.18	https://doi.org/10.21511/imfi.21(4).2024.18	PROPN
ijtc-1924	240	2	lestari	lestari	PROPN
ijtc-1924	240	3	,	,	PUNCT
ijtc-1924	240	4	s.	s.	PROPN
ijtc-1924	240	5	i.	i.	PROPN
ijtc-1924	240	6	,	,	PUNCT
ijtc-1924	240	7	&	&	CCONJ
ijtc-1924	240	8	machdar	machdar	PROPN
ijtc-1924	240	9	,	,	PUNCT
ijtc-1924	240	10	n.	n.	PROPN
ijtc-1924	240	11	m.	m.	NOUN
ijtc-1924	240	12	(	(	PUNCT
ijtc-1924	240	13	2024	2024	NUM
ijtc-1924	240	14	)	)	PUNCT
ijtc-1924	240	15	.	.	PUNCT
ijtc-1924	241	1	determinan	determinan	ADJ
ijtc-1924	241	2	tax	tax	NOUN
ijtc-1924	241	3	avoidance	avoidance	NOUN
ijtc-1924	241	4	dari	dari	PROPN
ijtc-1924	241	5	perspektif	perspektif	PROPN
ijtc-1924	241	6	thin	thin	ADJ
ijtc-1924	241	7	capitalization	capitalization	NOUN
ijtc-1924	241	8	,	,	PUNCT
ijtc-1924	241	9	transfer	transfer	NOUN
ijtc-1924	241	10	pricing	pricing	NOUN
ijtc-1924	241	11	,	,	PUNCT
ijtc-1924	241	12	dan	dan	PROPN
ijtc-1924	241	13	capital	capital	PROPN
ijtc-1924	241	14	intensity	intensity	NOUN
ijtc-1924	241	15	.	.	PUNCT
ijtc-1924	242	1	2(12	2(12	NUM
ijtc-1924	242	2	)	)	PUNCT
ijtc-1924	242	3	,	,	PUNCT
ijtc-1924	242	4	247–255	247–255	NUM
ijtc-1924	242	5	.	.	PUNCT
ijtc-1924	242	6	mardeliani	mardeliani	PROPN
ijtc-1924	242	7	,	,	PUNCT
ijtc-1924	242	8	s.	s.	PROPN
ijtc-1924	242	9	,	,	PUNCT
ijtc-1924	242	10	&	&	CCONJ
ijtc-1924	242	11	alvia	alvia	PROPN
ijtc-1924	242	12	,	,	PUNCT
ijtc-1924	242	13	l.	l.	PROPN
ijtc-1924	242	14	(	(	PUNCT
ijtc-1924	242	15	2022	2022	NUM
ijtc-1924	242	16	)	)	PUNCT
ijtc-1924	242	17	.	.	PUNCT
ijtc-1924	243	1	analisis	analisis	ADJ
ijtc-1924	243	2	kecurangan	kecurangan	PROPN
ijtc-1924	243	3	laporan	laporan	PROPN
ijtc-1924	243	4	keuangan	keuangan	PROPN
ijtc-1924	243	5	menurut	menurut	PROPN
ijtc-1924	243	6	hexagon	hexagon	PROPN
ijtc-1924	243	7	fraud	fraud	PROPN
ijtc-1924	243	8	model	model	PROPN
ijtc-1924	243	9	pada	pada	PROPN
ijtc-1924	243	10	perusahaan	perusahaan	PROPN
ijtc-1924	243	11	bumn	bumn	PROPN
ijtc-1924	243	12	tahun	tahun	PROPN
ijtc-1924	243	13	2016	2016	NUM
ijtc-1924	243	14	-	-	SYM
ijtc-1924	243	15	2020	2020	NUM
ijtc-1924	243	16	.	.	PUNCT
ijtc-1924	244	1	jurnal	jurnal	ADJ
ijtc-1924	244	2	syntax	syntax	NOUN
ijtc-1924	244	3	admiration	admiration	NOUN
ijtc-1924	244	4	,	,	PUNCT
ijtc-1924	244	5	3(7	3(7	NUM
ijtc-1924	244	6	)	)	PUNCT
ijtc-1924	244	7	,	,	PUNCT
ijtc-1924	244	8	2722–5356	2722–5356	NUM
ijtc-1924	244	9	.	.	PUNCT
ijtc-1924	245	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	245	2	analysis	analysis	NOUN
ijtc-1924	245	3	of	of	ADP
ijtc-1924	245	4	tax	tax	NOUN
ijtc-1924	245	5	avoidance	avoidance	NOUN
ijtc-1924	245	6	and	and	CCONJ
ijtc-1924	245	7	firm	firm	ADJ
ijtc-1924	245	8	size	size	NOUN
ijtc-1924	245	9	on	on	ADP
ijtc-1924	245	10	fraudulent	fraudulent	ADJ
ijtc-1924	245	11	financial	financial	ADJ
ijtc-1924	245	12	reporting	reporting	NOUN
ijtc-1924	245	13	with	with	ADP
ijtc-1924	245	14	the	the	DET
ijtc-1924	245	15	beneish	beneish	PROPN
ijtc-1924	245	16	mscore	mscore	NOUN
ijtc-1924	245	17	approach	approach	NOUN
ijtc-1924	245	18	puspanita	puspanita	NOUN
ijtc-1924	245	19	and	and	CCONJ
ijtc-1924	245	20	vinta	vinta	VERB
ijtc-1924	245	21	desi	desi	NOUN
ijtc-1924	245	22	13	13	NUM
ijtc-1924	245	23	|	|	CCONJ
ijtc-1924	245	24	ilomata	ilomata	PROPN
ijtc-1924	245	25	international	international	ADJ
ijtc-1924	245	26	journal	journal	NOUN
ijtc-1924	245	27	of	of	ADP
ijtc-1924	245	28	tax	tax	PROPN
ijtc-1924	245	29	&	&	CCONJ
ijtc-1924	245	30	accounting	account	VERB
ijtc-1924	245	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-1924	245	32	mareta	mareta	NOUN
ijtc-1924	245	33	,	,	PUNCT
ijtc-1924	245	34	a.	a.	NOUN
ijtc-1924	245	35	,	,	PUNCT
ijtc-1924	245	36	&	&	CCONJ
ijtc-1924	245	37	fitriyah	fitriyah	PROPN
ijtc-1924	245	38	,	,	PUNCT
ijtc-1924	245	39	f.	f.	PROPN
ijtc-1924	245	40	k.	k.	PROPN
ijtc-1924	245	41	(	(	PUNCT
ijtc-1924	245	42	2017	2017	NUM
ijtc-1924	245	43	)	)	PUNCT
ijtc-1924	245	44	.	.	PUNCT
ijtc-1924	246	1	pengaruh	pengaruh	PROPN
ijtc-1924	246	2	kinerja	kinerja	PROPN
ijtc-1924	246	3	lingkungan	lingkungan	VERB
ijtc-1924	246	4	dan	dan	PROPN
ijtc-1924	246	5	kepemilikan	kepemilikan	PROPN
ijtc-1924	246	6	asing	asing	PROPN
ijtc-1924	246	7	terhadap	terhadap	PROPN
ijtc-1924	246	8	nilai	nilai	PROPN
ijtc-1924	246	9	perusahaan	perusahaan	PROPN
ijtc-1924	246	10	(	(	PUNCT
ijtc-1924	246	11	studi	studi	PROPN
ijtc-1924	246	12	pada	pada	PROPN
ijtc-1924	246	13	perusahaan	perusahaan	PROPN
ijtc-1924	246	14	manufaktur	manufaktur	PROPN
ijtc-1924	246	15	yang	yang	PROPN
ijtc-1924	246	16	mengikuti	mengikuti	PROPN
ijtc-1924	246	17	proper	proper	ADJ
ijtc-1924	246	18	dan	dan	PROPN
ijtc-1924	246	19	terdaftar	terdaftar	PROPN
ijtc-1924	246	20	di	di	PROPN
ijtc-1924	246	21	bursa	bursa	PROPN
ijtc-1924	246	22	efek	efek	NOUN
ijtc-1924	246	23	indonesia	indonesia	PROPN
ijtc-1924	246	24	periode	periode	PROPN
ijtc-1924	246	25	2013	2013	NUM
ijtc-1924	246	26	-	-	SYM
ijtc-1924	246	27	2015	2015	NUM
ijtc-1924	246	28	)	)	PUNCT
ijtc-1924	246	29	.	.	PUNCT
ijtc-1924	247	1	profesionalisme	profesionalisme	PROPN
ijtc-1924	247	2	akuntan	akuntan	PROPN
ijtc-1924	247	3	menuju	menuju	VERB
ijtc-1924	247	4	sustainable	sustainable	ADJ
ijtc-1924	247	5	business	business	NOUN
ijtc-1924	247	6	practice	practice	NOUN
ijtc-1924	247	7	.	.	PUNCT
ijtc-1924	248	1	mutia	mutia	PROPN
ijtc-1924	248	2	,	,	PUNCT
ijtc-1924	248	3	g.	g.	PROPN
ijtc-1924	248	4	c.	c.	PROPN
ijtc-1924	248	5	s.	s.	PROPN
ijtc-1924	248	6	,	,	PUNCT
ijtc-1924	248	7	&	&	CCONJ
ijtc-1924	248	8	efriadi	efriadi	PROPN
ijtc-1924	248	9	,	,	PUNCT
ijtc-1924	248	10	a.	a.	PROPN
ijtc-1924	248	11	r.	r.	PROPN
ijtc-1924	248	12	(	(	PUNCT
ijtc-1924	248	13	2020a	2020a	NUM
ijtc-1924	248	14	)	)	PUNCT
ijtc-1924	248	15	.	.	PUNCT
ijtc-1924	249	1	pengaruh	pengaruh	PROPN
ijtc-1924	249	2	dpr	dpr	PROPN
ijtc-1924	249	3	,	,	PUNCT
ijtc-1924	249	4	firm	firm	ADJ
ijtc-1924	249	5	size	size	NOUN
ijtc-1924	249	6	dan	dan	PROPN
ijtc-1924	249	7	roa	roa	PROPN
ijtc-1924	249	8	terhadap	terhadap	PROPN
ijtc-1924	249	9	der	der	PROPN
ijtc-1924	249	10	(	(	PUNCT
ijtc-1924	249	11	studi	studi	PROPN
ijtc-1924	249	12	pada	pada	PROPN
ijtc-1924	249	13	perusahaan	perusahaan	PROPN
ijtc-1924	249	14	manufaktur	manufaktur	PROPN
ijtc-1924	249	15	sektor	sektor	PROPN
ijtc-1924	249	16	makanan	makanan	PROPN
ijtc-1924	249	17	dan	dan	PROPN
ijtc-1924	249	18	minuman	minuman	PROPN
ijtc-1924	249	19	yang	yang	PROPN
ijtc-1924	249	20	terdaftar	terdaftar	PROPN
ijtc-1924	249	21	di	di	PROPN
ijtc-1924	249	22	bei	bei	PROPN
ijtc-1924	249	23	periode	periode	PROPN
ijtc-1924	249	24	2014	2014	NUM
ijtc-1924	249	25	-	-	SYM
ijtc-1924	249	26	2018	2018	NUM
ijtc-1924	249	27	)	)	PUNCT
ijtc-1924	249	28	.	.	PUNCT
ijtc-1924	250	1	kompartemen	komparteman	NOUN
ijtc-1924	250	2	:	:	PUNCT
ijtc-1924	250	3	jurnal	jurnal	ADJ
ijtc-1924	250	4	ilmiah	ilmiah	PROPN
ijtc-1924	250	5	akuntansi	akuntansi	PROPN
ijtc-1924	250	6	,	,	PUNCT
ijtc-1924	250	7	18(1	18(1	NUM
ijtc-1924	250	8	)	)	PUNCT
ijtc-1924	250	9	,	,	PUNCT
ijtc-1924	250	10	1–12	1–12	NOUN
ijtc-1924	250	11	.	.	PUNCT
ijtc-1924	250	12	https://doi.org/10.30595/kompartemen.v18i1.6597	https://doi.org/10.30595/kompartemen.v18i1.6597	PROPN
ijtc-1924	250	13	mutia	mutia	PROPN
ijtc-1924	250	14	,	,	PUNCT
ijtc-1924	250	15	g.	g.	PROPN
ijtc-1924	250	16	c.	c.	PROPN
ijtc-1924	250	17	s.	s.	PROPN
ijtc-1924	250	18	,	,	PUNCT
ijtc-1924	250	19	&	&	CCONJ
ijtc-1924	250	20	efriadi	efriadi	PROPN
ijtc-1924	250	21	,	,	PUNCT
ijtc-1924	250	22	a.	a.	PROPN
ijtc-1924	250	23	r.	r.	PROPN
ijtc-1924	250	24	(	(	PUNCT
ijtc-1924	250	25	2020b	2020b	NUM
ijtc-1924	250	26	)	)	PUNCT
ijtc-1924	250	27	.	.	PUNCT
ijtc-1924	251	1	pengaruh	pengaruh	PROPN
ijtc-1924	251	2	dpr	dpr	PROPN
ijtc-1924	251	3	,	,	PUNCT
ijtc-1924	251	4	firm	firm	ADJ
ijtc-1924	251	5	size	size	NOUN
ijtc-1924	251	6	dan	dan	PROPN
ijtc-1924	251	7	roa	roa	PROPN
ijtc-1924	251	8	terhadap	terhadap	PROPN
ijtc-1924	251	9	der	der	PROPN
ijtc-1924	251	10	(	(	PUNCT
ijtc-1924	251	11	studi	studi	PROPN
ijtc-1924	251	12	pada	pada	PROPN
ijtc-1924	251	13	perusahaan	perusahaan	PROPN
ijtc-1924	251	14	manufaktur	manufaktur	PROPN
ijtc-1924	251	15	sektor	sektor	PROPN
ijtc-1924	251	16	makanan	makanan	PROPN
ijtc-1924	251	17	dan	dan	PROPN
ijtc-1924	251	18	minuman	minuman	PROPN
ijtc-1924	251	19	yang	yang	PROPN
ijtc-1924	251	20	terdaftar	terdaftar	PROPN
ijtc-1924	251	21	di	di	PROPN
ijtc-1924	251	22	bei	bei	PROPN
ijtc-1924	251	23	periode	periode	PROPN
ijtc-1924	251	24	2014	2014	NUM
ijtc-1924	251	25	-	-	SYM
ijtc-1924	251	26	2018	2018	NUM
ijtc-1924	251	27	)	)	PUNCT
ijtc-1924	251	28	.	.	PUNCT
ijtc-1924	252	1	kompartemen	komparteman	NOUN
ijtc-1924	252	2	:	:	PUNCT
ijtc-1924	252	3	jurnal	jurnal	ADJ
ijtc-1924	252	4	ilmiah	ilmiah	PROPN
ijtc-1924	252	5	akuntansi	akuntansi	PROPN
ijtc-1924	252	6	,	,	PUNCT
ijtc-1924	252	7	18(1	18(1	NUM
ijtc-1924	252	8	)	)	PUNCT
ijtc-1924	252	9	,	,	PUNCT
ijtc-1924	252	10	1–12	1–12	PROPN
ijtc-1924	252	11	.	.	PUNCT
ijtc-1924	253	1	https://doi.org/10.30595/kompartemen.v18i1.6597	https://doi.org/10.30595/kompartemen.v18i1.6597	PROPN
ijtc-1924	253	2	ngau	ngau	PROPN
ijtc-1924	253	3	,	,	PUNCT
ijtc-1924	253	4	s.	s.	PROPN
ijtc-1924	253	5	p.	p.	PROPN
ijtc-1924	253	6	n.	n.	PROPN
ijtc-1924	253	7	,	,	PUNCT
ijtc-1924	253	8	seralurin	seralurin	PROPN
ijtc-1924	253	9	,	,	PUNCT
ijtc-1924	253	10	y.	y.	PROPN
ijtc-1924	253	11	c.	c.	PROPN
ijtc-1924	253	12	,	,	PUNCT
ijtc-1924	253	13	patma	patma	NOUN
ijtc-1924	253	14	,	,	PUNCT
ijtc-1924	253	15	k.	k.	PROPN
ijtc-1924	253	16	,	,	PUNCT
ijtc-1924	253	17	&	&	CCONJ
ijtc-1924	253	18	pattiasina	pattiasina	PROPN
ijtc-1924	253	19	,	,	PUNCT
ijtc-1924	253	20	v.	v.	PROPN
ijtc-1924	253	21	(	(	PUNCT
ijtc-1924	253	22	2025	2025	NUM
ijtc-1924	253	23	)	)	PUNCT
ijtc-1924	253	24	.	.	PUNCT
ijtc-1924	254	1	financial	financial	ADJ
ijtc-1924	254	2	distress	distress	PROPN
ijtc-1924	254	3	memoderasi	memoderasi	PROPN
ijtc-1924	254	4	pengaruh	pengaruh	NOUN
ijtc-1924	254	5	profitabilitas	profitabilita	NOUN
ijtc-1924	254	6	dan	dan	PROPN
ijtc-1924	254	7	leverage	leverage	PROPN
ijtc-1924	254	8	terhadap	terhadap	PROPN
ijtc-1924	254	9	tax	tax	NOUN
ijtc-1924	254	10	avoidance	avoidance	NOUN
ijtc-1924	254	11	.	.	PUNCT
ijtc-1924	255	1	kompartemen	komparteman	NOUN
ijtc-1924	255	2	 	 	SPACE
ijtc-1924	255	3	:	:	PUNCT
ijtc-1924	255	4	jurnal	jurnal	ADJ
ijtc-1924	255	5	ilmiah	ilmiah	PROPN
ijtc-1924	255	6	akuntansi	akuntansi	PROPN
ijtc-1924	255	7	,	,	PUNCT
ijtc-1924	255	8	23(1	23(1	NUM
ijtc-1924	255	9	)	)	PUNCT
ijtc-1924	255	10	,	,	PUNCT
ijtc-1924	255	11	109–121	109–121	NUM
ijtc-1924	255	12	.	.	PUNCT
ijtc-1924	256	1	https://doi.org/https://doi.org/10.30595/kompartemen.v23i1.23055	https://doi.org/https://doi.org/10.30595/kompartemen.v23i1.23055	ADJ
ijtc-1924	256	2	nguyen	nguyen	NOUN
ijtc-1924	256	3	,	,	PUNCT
ijtc-1924	256	4	t.	t.	PROPN
ijtc-1924	256	5	t.	t.	PROPN
ijtc-1924	256	6	h.	h.	PROPN
ijtc-1924	256	7	(	(	PUNCT
ijtc-1924	256	8	2020	2020	NUM
ijtc-1924	256	9	)	)	PUNCT
ijtc-1924	256	10	.	.	PUNCT
ijtc-1924	257	1	measuring	measure	VERB
ijtc-1924	257	2	financial	financial	ADJ
ijtc-1924	257	3	inclusion	inclusion	NOUN
ijtc-1924	257	4	:	:	PUNCT
ijtc-1924	257	5	a	a	DET
ijtc-1924	257	6	composite	composite	ADJ
ijtc-1924	257	7	fi	fi	NOUN
ijtc-1924	257	8	index	index	NOUN
ijtc-1924	257	9	for	for	ADP
ijtc-1924	257	10	the	the	DET
ijtc-1924	257	11	developing	develop	VERB
ijtc-1924	257	12	countries	country	NOUN
ijtc-1924	257	13	.	.	PUNCT
ijtc-1924	258	1	journal	journal	PROPN
ijtc-1924	258	2	of	of	ADP
ijtc-1924	258	3	economics	economic	NOUN
ijtc-1924	258	4	and	and	CCONJ
ijtc-1924	258	5	development	development	NOUN
ijtc-1924	258	6	,	,	PUNCT
ijtc-1924	258	7	23(1	23(1	NUM
ijtc-1924	258	8	)	)	PUNCT
ijtc-1924	258	9	,	,	PUNCT
ijtc-1924	258	10	77–99	77–99	NUM
ijtc-1924	258	11	.	.	PUNCT
ijtc-1924	259	1	https://doi.org/10.1108/jed-03-2020-0027	https://doi.org/10.1108/jed-03-2020-0027	PRON
ijtc-1924	259	2	putri	putri	PROPN
ijtc-1924	259	3	,	,	PUNCT
ijtc-1924	259	4	j.	j.	PROPN
ijtc-1924	259	5	v.	v.	PROPN
ijtc-1924	259	6	,	,	PUNCT
ijtc-1924	259	7	&	&	CCONJ
ijtc-1924	259	8	suhardjo	suhardjo	PROPN
ijtc-1924	259	9	,	,	PUNCT
ijtc-1924	259	10	f.	f.	PROPN
ijtc-1924	259	11	(	(	PUNCT
ijtc-1924	259	12	2022	2022	NUM
ijtc-1924	259	13	)	)	PUNCT
ijtc-1924	259	14	.	.	PUNCT
ijtc-1924	260	1	faktor	faktor	NOUN
ijtc-1924	260	2	-	-	PUNCT
ijtc-1924	260	3	faktor	faktor	PROPN
ijtc-1924	260	4	yang	yang	PROPN
ijtc-1924	260	5	mempengaruhi	mempengaruhi	PROPN
ijtc-1924	260	6	penghindaran	penghindaran	PROPN
ijtc-1924	260	7	pada	pada	PROPN
ijtc-1924	260	8	perusahaan	perusahaan	PROPN
ijtc-1924	260	9	non	non	PROPN
ijtc-1924	260	10	-	-	ADJ
ijtc-1924	260	11	keuangan	keuangan	ADJ
ijtc-1924	260	12	di	di	X
ijtc-1924	260	13	bursa	bursa	PROPN
ijtc-1924	260	14	efek	efek	PROPN
ijtc-1924	260	15	indonesia	indonesia	PROPN
ijtc-1924	260	16	.	.	PUNCT
ijtc-1924	261	1	e	e	X
ijtc-1924	261	2	-	-	ADJ
ijtc-1924	261	3	jurnal	jurnal	ADJ
ijtc-1924	261	4	akuntansi	akuntansi	PROPN
ijtc-1924	261	5	tsm	tsm	NOUN
ijtc-1924	261	6	,	,	PUNCT
ijtc-1924	261	7	2(1	2(1	NUM
ijtc-1924	261	8	)	)	PUNCT
ijtc-1924	261	9	,	,	PUNCT
ijtc-1924	261	10	103–118	103–118	NUM
ijtc-1924	261	11	.	.	PUNCT
ijtc-1924	262	1	sari	sari	PROPN
ijtc-1924	262	2	,	,	PUNCT
ijtc-1924	262	3	s.	s.	PROPN
ijtc-1924	262	4	p.	p.	PROPN
ijtc-1924	262	5	,	,	PUNCT
ijtc-1924	262	6	&	&	CCONJ
ijtc-1924	262	7	nugroho	nugroho	PROPN
ijtc-1924	262	8	,	,	PUNCT
ijtc-1924	262	9	n.	n.	PROPN
ijtc-1924	262	10	k.	k.	PROPN
ijtc-1924	262	11	(	(	PUNCT
ijtc-1924	262	12	2020a	2020a	NUM
ijtc-1924	262	13	)	)	PUNCT
ijtc-1924	262	14	.	.	PUNCT
ijtc-1924	263	1	financial	financial	ADJ
ijtc-1924	263	2	statements	statement	NOUN
ijtc-1924	263	3	fraud	fraud	PROPN
ijtc-1924	263	4	dengan	dengan	PROPN
ijtc-1924	263	5	pendekatan	pendekatan	PROPN
ijtc-1924	263	6	vousinas	vousinas	PROPN
ijtc-1924	263	7	fraud	fraud	PROPN
ijtc-1924	263	8	hexagon	hexagon	PROPN
ijtc-1924	263	9	model	model	PROPN
ijtc-1924	263	10	.	.	PUNCT
ijtc-1924	264	1	1st	1st	ADJ
ijtc-1924	264	2	annual	annual	ADJ
ijtc-1924	264	3	conference	conference	NOUN
ijtc-1924	264	4	of	of	ADP
ijtc-1924	264	5	ihtifaz	ihtifaz	PROPN
ijtc-1924	264	6	:	:	PUNCT
ijtc-1924	264	7	islamic	islamic	ADJ
ijtc-1924	264	8	economics	economic	NOUN
ijtc-1924	264	9	,	,	PUNCT
ijtc-1924	264	10	finance	finance	NOUN
ijtc-1924	264	11	,	,	PUNCT
ijtc-1924	264	12	and	and	CCONJ
ijtc-1924	264	13	banking	banking	NOUN
ijtc-1924	264	14	,	,	PUNCT
ijtc-1924	264	15	409–430	409–430	PROPN
ijtc-1924	264	16	.	.	PUNCT
ijtc-1924	265	1	sari	sari	PROPN
ijtc-1924	265	2	,	,	PUNCT
ijtc-1924	265	3	s.	s.	PROPN
ijtc-1924	265	4	p.	p.	PROPN
ijtc-1924	265	5	,	,	PUNCT
ijtc-1924	265	6	&	&	CCONJ
ijtc-1924	265	7	nugroho	nugroho	PROPN
ijtc-1924	265	8	,	,	PUNCT
ijtc-1924	265	9	n.	n.	PROPN
ijtc-1924	265	10	k.	k.	PROPN
ijtc-1924	265	11	(	(	PUNCT
ijtc-1924	265	12	2020b	2020b	NUM
ijtc-1924	265	13	)	)	PUNCT
ijtc-1924	265	14	.	.	PUNCT
ijtc-1924	266	1	financial	financial	ADJ
ijtc-1924	266	2	statements	statement	NOUN
ijtc-1924	266	3	fraud	fraud	PROPN
ijtc-1924	266	4	dengan	dengan	PROPN
ijtc-1924	266	5	pendekatan	pendekatan	PROPN
ijtc-1924	266	6	vousinas	vousinas	PROPN
ijtc-1924	266	7	fraud	fraud	PROPN
ijtc-1924	266	8	hexagon	hexagon	PROPN
ijtc-1924	266	9	model	model	PROPN
ijtc-1924	266	10	.	.	PUNCT
ijtc-1924	267	1	1st	1st	ADJ
ijtc-1924	267	2	annual	annual	ADJ
ijtc-1924	267	3	conference	conference	NOUN
ijtc-1924	267	4	of	of	ADP
ijtc-1924	267	5	ihtifaz	ihtifaz	PROPN
ijtc-1924	267	6	:	:	PUNCT
ijtc-1924	267	7	islamic	islamic	ADJ
ijtc-1924	267	8	economics	economic	NOUN
ijtc-1924	267	9	,	,	PUNCT
ijtc-1924	267	10	finance	finance	NOUN
ijtc-1924	267	11	,	,	PUNCT
ijtc-1924	267	12	and	and	CCONJ
ijtc-1924	267	13	banking	banking	NOUN
ijtc-1924	267	14	,	,	PUNCT
ijtc-1924	267	15	409–430	409–430	NUM
ijtc-1924	267	16	.	.	PUNCT
ijtc-1924	267	17	siregar	siregar	NOUN
ijtc-1924	267	18	,	,	PUNCT
ijtc-1924	267	19	p.	p.	NOUN
ijtc-1924	267	20	,	,	PUNCT
ijtc-1924	267	21	saputri	saputri	ADJ
ijtc-1924	267	22	,	,	PUNCT
ijtc-1924	267	23	g.	g.	PROPN
ijtc-1924	267	24	,	,	PUNCT
ijtc-1924	267	25	nowindra	nowindra	PROPN
ijtc-1924	267	26	,	,	PUNCT
ijtc-1924	267	27	i.	i.	PROPN
ijtc-1924	267	28	,	,	PUNCT
ijtc-1924	267	29	farhanah	farhanah	PROPN
ijtc-1924	267	30	,	,	PUNCT
ijtc-1924	267	31	a.	a.	NOUN
ijtc-1924	267	32	,	,	PUNCT
ijtc-1924	267	33	&	&	CCONJ
ijtc-1924	267	34	darmawati	darmawati	PROPN
ijtc-1924	267	35	,	,	PUNCT
ijtc-1924	267	36	d.	d.	PROPN
ijtc-1924	267	37	(	(	PUNCT
ijtc-1924	267	38	2022	2022	NUM
ijtc-1924	267	39	)	)	PUNCT
ijtc-1924	267	40	.	.	PUNCT
ijtc-1924	268	1	the	the	DET
ijtc-1924	268	2	effect	effect	NOUN
ijtc-1924	268	3	of	of	ADP
ijtc-1924	268	4	profitability	profitability	NOUN
ijtc-1924	268	5	,	,	PUNCT
ijtc-1924	268	6	foreign	foreign	ADJ
ijtc-1924	268	7	activity	activity	NOUN
ijtc-1924	268	8	,	,	PUNCT
ijtc-1924	268	9	and	and	CCONJ
ijtc-1924	268	10	hedging	hedge	VERB
ijtc-1924	268	11	on	on	ADP
ijtc-1924	268	12	tax	tax	NOUN
ijtc-1924	268	13	avoidance	avoidance	NOUN
ijtc-1924	268	14	with	with	ADP
ijtc-1924	268	15	executive	executive	ADJ
ijtc-1924	268	16	character	character	NOUN
ijtc-1924	268	17	as	as	ADP
ijtc-1924	268	18	moderating	moderate	VERB
ijtc-1924	268	19	variables	variable	NOUN
ijtc-1924	268	20	.	.	PUNCT
ijtc-1924	269	1	https://doi.org/10.4108/eai.3-8-2021.2315141	https://doi.org/10.4108/eai.3-8-2021.2315141	ADJ
ijtc-1924	269	2	tamalia	tamalia	NOUN
ijtc-1924	269	3	,	,	PUNCT
ijtc-1924	269	4	n.	n.	NOUN
ijtc-1924	269	5	,	,	PUNCT
ijtc-1924	269	6	&	&	CCONJ
ijtc-1924	269	7	andayani	andayani	PROPN
ijtc-1924	269	8	,	,	PUNCT
ijtc-1924	269	9	s.	s.	PROPN
ijtc-1924	269	10	(	(	PUNCT
ijtc-1924	269	11	2021	2021	NUM
ijtc-1924	269	12	)	)	PUNCT
ijtc-1924	269	13	.	.	PUNCT
ijtc-1924	270	1	fraud	fraud	PROPN
ijtc-1924	270	2	pentagon	pentagon	PROPN
ijtc-1924	270	3	terhadap	terhadap	PROPN
ijtc-1924	270	4	pendeteksian	pendeteksian	PROPN
ijtc-1924	270	5	kecurangan	kecurangan	PROPN
ijtc-1924	270	6	laporan	laporan	PROPN
ijtc-1924	270	7	keuangan	keuangan	PROPN
ijtc-1924	270	8	dengan	dengan	PROPN
ijtc-1924	270	9	komite	komite	PROPN
ijtc-1924	270	10	audit	audit	PROPN
ijtc-1924	270	11	sebagai	sebagai	PROPN
ijtc-1924	270	12	pemoderasi	pemoderasi	PROPN
ijtc-1924	270	13	.	.	PUNCT
ijtc-1924	271	1	seminar	seminar	PROPN
ijtc-1924	271	2	nasional	nasional	PROPN
ijtc-1924	271	3	akuntansi	akuntansi	PROPN
ijtc-1924	271	4	,	,	PUNCT
ijtc-1924	271	5	1(1	1(1	NUM
ijtc-1924	271	6	)	)	PUNCT
ijtc-1924	271	7	,	,	PUNCT
ijtc-1924	271	8	49	49	NUM
ijtc-1924	271	9	–	–	SYM
ijtc-1924	271	10	61	61	NUM
ijtc-1924	271	11	.	.	PUNCT
ijtc-1924	272	1	verya	verya	PROPN
ijtc-1924	272	2	,	,	PUNCT
ijtc-1924	272	3	e.	e.	PROPN
ijtc-1924	272	4	(	(	PUNCT
ijtc-1924	272	5	2017a	2017a	NUM
ijtc-1924	272	6	)	)	PUNCT
ijtc-1924	272	7	.	.	PUNCT
ijtc-1924	273	1	analisis	analisis	ADJ
ijtc-1924	273	2	pengaruh	pengaruh	NOUN
ijtc-1924	273	3	ukuran	ukuran	VERB
ijtc-1924	273	4	perusahaan	perusahaan	PROPN
ijtc-1924	273	5	,	,	PUNCT
ijtc-1924	273	6	leverage	leverage	NOUN
ijtc-1924	273	7	dan	dan	PROPN
ijtc-1924	273	8	good	good	ADJ
ijtc-1924	273	9	corporate	corporate	ADJ
ijtc-1924	273	10	governance	governance	NOUN
ijtc-1924	273	11	terhadap	terhadap	PROPN
ijtc-1924	273	12	integritas	integrita	VERB
ijtc-1924	273	13	laporan	laporan	ADJ
ijtc-1924	273	14	keuangan	keuangan	NOUN
ijtc-1924	273	15	(	(	PUNCT
ijtc-1924	273	16	studi	studi	PROPN
ijtc-1924	273	17	empiris	empiris	PROPN
ijtc-1924	273	18	pada	pada	PROPN
ijtc-1924	273	19	perusahaan	perusahaan	PROPN
ijtc-1924	273	20	manufaktur	manufaktur	PROPN
ijtc-1924	273	21	yang	yang	PROPN
ijtc-1924	273	22	listing	list	VERB
ijtc-1924	273	23	di	di	NOUN
ijtc-1924	273	24	bursa	bursa	NOUN
ijtc-1924	273	25	efek	efek	NOUN
ijtc-1924	273	26	indonesia	indonesia	PROPN
ijtc-1924	273	27	periode	periode	PROPN
ijtc-1924	273	28	tahun	tahun	PROPN
ijtc-1924	273	29	2012	2012	NUM
ijtc-1924	273	30	-	-	SYM
ijtc-1924	273	31	2014	2014	NUM
ijtc-1924	273	32	)	)	PUNCT
ijtc-1924	273	33	.	.	PUNCT
ijtc-1924	274	1	jom	jom	PROPN
ijtc-1924	274	2	fekon	fekon	PROPN
ijtc-1924	274	3	,	,	PUNCT
ijtc-1924	274	4	4(1	4(1	NOUN
ijtc-1924	274	5	)	)	PUNCT
ijtc-1924	274	6	,	,	PUNCT
ijtc-1924	274	7	982–996	982–996	NUM
ijtc-1924	274	8	.	.	PUNCT
ijtc-1924	275	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	275	2	analysis	analysis	NOUN
ijtc-1924	275	3	of	of	ADP
ijtc-1924	275	4	tax	tax	NOUN
ijtc-1924	275	5	avoidance	avoidance	NOUN
ijtc-1924	275	6	and	and	CCONJ
ijtc-1924	275	7	firm	firm	ADJ
ijtc-1924	275	8	size	size	NOUN
ijtc-1924	275	9	on	on	ADP
ijtc-1924	275	10	fraudulent	fraudulent	ADJ
ijtc-1924	275	11	financial	financial	ADJ
ijtc-1924	275	12	reporting	reporting	NOUN
ijtc-1924	275	13	with	with	ADP
ijtc-1924	275	14	the	the	DET
ijtc-1924	275	15	beneish	beneish	PROPN
ijtc-1924	275	16	mscore	mscore	NOUN
ijtc-1924	275	17	approach	approach	NOUN
ijtc-1924	275	18	puspanita	puspanita	NOUN
ijtc-1924	275	19	and	and	CCONJ
ijtc-1924	275	20	vinta	vinta	VERB
ijtc-1924	275	21	desi	desi	NOUN
ijtc-1924	275	22	14	14	NUM
ijtc-1924	275	23	|	|	CCONJ
ijtc-1924	275	24	ilomata	ilomata	PROPN
ijtc-1924	275	25	international	international	ADJ
ijtc-1924	275	26	journal	journal	NOUN
ijtc-1924	275	27	of	of	ADP
ijtc-1924	275	28	tax	tax	PROPN
ijtc-1924	275	29	&	&	CCONJ
ijtc-1924	275	30	accounting	account	VERB
ijtc-1924	275	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-1924	275	32	verya	verya	NOUN
ijtc-1924	275	33	,	,	PUNCT
ijtc-1924	275	34	e.	e.	PROPN
ijtc-1924	275	35	(	(	PUNCT
ijtc-1924	275	36	2017b	2017b	NUM
ijtc-1924	275	37	)	)	PUNCT
ijtc-1924	275	38	.	.	PUNCT
ijtc-1924	276	1	analisis	analisis	ADJ
ijtc-1924	276	2	pengaruh	pengaruh	NOUN
ijtc-1924	276	3	ukuran	ukuran	VERB
ijtc-1924	276	4	perusahaan	perusahaan	PROPN
ijtc-1924	276	5	,	,	PUNCT
ijtc-1924	276	6	leverage	leverage	NOUN
ijtc-1924	276	7	dan	dan	PROPN
ijtc-1924	276	8	good	good	ADJ
ijtc-1924	276	9	corporate	corporate	ADJ
ijtc-1924	276	10	governance	governance	NOUN
ijtc-1924	276	11	terhadap	terhadap	PROPN
ijtc-1924	276	12	integritas	integrita	VERB
ijtc-1924	276	13	laporan	laporan	ADJ
ijtc-1924	276	14	keuangan	keuangan	NOUN
ijtc-1924	276	15	(	(	PUNCT
ijtc-1924	276	16	studi	studi	PROPN
ijtc-1924	276	17	empiris	empiris	PROPN
ijtc-1924	276	18	pada	pada	PROPN
ijtc-1924	276	19	perusahaan	perusahaan	PROPN
ijtc-1924	276	20	manufaktur	manufaktur	PROPN
ijtc-1924	276	21	yang	yang	PROPN
ijtc-1924	276	22	listing	list	VERB
ijtc-1924	276	23	di	di	NOUN
ijtc-1924	276	24	bursa	bursa	NOUN
ijtc-1924	276	25	efek	efek	NOUN
ijtc-1924	276	26	indonesia	indonesia	PROPN
ijtc-1924	276	27	periode	periode	PROPN
ijtc-1924	276	28	tahun	tahun	PROPN
ijtc-1924	276	29	2012	2012	NUM
ijtc-1924	276	30	-	-	SYM
ijtc-1924	276	31	2014	2014	NUM
ijtc-1924	276	32	)	)	PUNCT
ijtc-1924	276	33	.	.	PUNCT
ijtc-1924	277	1	jom	jom	PROPN
ijtc-1924	277	2	fekon	fekon	PROPN
ijtc-1924	277	3	,	,	PUNCT
ijtc-1924	277	4	4(1	4(1	NOUN
ijtc-1924	277	5	)	)	PUNCT
ijtc-1924	277	6	,	,	PUNCT
ijtc-1924	277	7	982–996	982–996	NUM
ijtc-1924	277	8	.	.	PUNCT
ijtc-1924	277	9	waqidatun	waqidatun	PROPN
ijtc-1924	277	10	,	,	PUNCT
ijtc-1924	277	11	a.	a.	PROPN
ijtc-1924	277	12	f.	f.	PROPN
ijtc-1924	277	13	,	,	PUNCT
ijtc-1924	277	14	wijayanti	wijayanti	VERB
ijtc-1924	277	15	,	,	PUNCT
ijtc-1924	277	16	a.	a.	NOUN
ijtc-1924	277	17	,	,	PUNCT
ijtc-1924	277	18	&	&	CCONJ
ijtc-1924	277	19	maulana	maulana	PROPN
ijtc-1924	277	20	,	,	PUNCT
ijtc-1924	277	21	a.	a.	NOUN
ijtc-1924	277	22	(	(	PUNCT
ijtc-1924	277	23	2021	2021	NUM
ijtc-1924	277	24	)	)	PUNCT
ijtc-1924	277	25	.	.	PUNCT
ijtc-1924	278	1	nature	nature	NOUN
ijtc-1924	278	2	of	of	ADP
ijtc-1924	278	3	industry	industry	NOUN
ijtc-1924	278	4	,	,	PUNCT
ijtc-1924	278	5	ketidakefektifan	ketidakefektifan	PROPN
ijtc-1924	278	6	pengawasan	pengawasan	PROPN
ijtc-1924	278	7	,	,	PUNCT
ijtc-1924	278	8	dan	dan	PROPN
ijtc-1924	278	9	kecurangan	kecurangan	PROPN
ijtc-1924	278	10	laporan	laporan	PROPN
ijtc-1924	278	11	keuangan	keuangan	PROPN
ijtc-1924	278	12	:	:	PUNCT
ijtc-1924	278	13	moderasi	moderasi	PROPN
ijtc-1924	278	14	teknologi	teknologi	PROPN
ijtc-1924	278	15	informasi	informasi	PROPN
ijtc-1924	278	16	.	.	PUNCT
ijtc-1924	279	1	business	business	NOUN
ijtc-1924	279	2	management	management	NOUN
ijtc-1924	279	3	,	,	PUNCT
ijtc-1924	279	4	economic	economic	ADJ
ijtc-1924	279	5	,	,	PUNCT
ijtc-1924	279	6	and	and	CCONJ
ijtc-1924	279	7	accounting	account	VERB
ijtc-1924	279	8	national	national	ADJ
ijtc-1924	279	9	seminar	seminar	NOUN
ijtc-1924	279	10	,	,	PUNCT
ijtc-1924	279	11	2	2	NUM
ijtc-1924	279	12	,	,	PUNCT
ijtc-1924	279	13	65–79	65–79	NUM
ijtc-1924	279	14	.	.	PUNCT
ijtc-1924	280	1	wongsinhirun	wongsinhirun	NOUN
ijtc-1924	280	2	,	,	PUNCT
ijtc-1924	280	3	n.	n.	NOUN
ijtc-1924	280	4	,	,	PUNCT
ijtc-1924	280	5	chatjuthamard	chatjuthamard	NOUN
ijtc-1924	280	6	,	,	PUNCT
ijtc-1924	280	7	p.	p.	NOUN
ijtc-1924	280	8	,	,	PUNCT
ijtc-1924	280	9	chintrakarn	chintrakarn	PROPN
ijtc-1924	280	10	,	,	PUNCT
ijtc-1924	280	11	p.	p.	NOUN
ijtc-1924	280	12	,	,	PUNCT
ijtc-1924	280	13	&	&	CCONJ
ijtc-1924	280	14	jiraporn	jiraporn	PROPN
ijtc-1924	280	15	,	,	PUNCT
ijtc-1924	280	16	p.	p.	NOUN
ijtc-1924	280	17	(	(	PUNCT
ijtc-1924	280	18	2024	2024	NUM
ijtc-1924	280	19	)	)	PUNCT
ijtc-1924	280	20	.	.	PUNCT
ijtc-1924	281	1	tax	tax	NOUN
ijtc-1924	281	2	avoidance	avoidance	NOUN
ijtc-1924	281	3	,	,	PUNCT
ijtc-1924	281	4	managerial	managerial	ADJ
ijtc-1924	281	5	ownership	ownership	NOUN
ijtc-1924	281	6	,	,	PUNCT
ijtc-1924	281	7	and	and	CCONJ
ijtc-1924	281	8	agency	agency	NOUN
ijtc-1924	281	9	conflicts	conflict	NOUN
ijtc-1924	281	10	.	.	PUNCT
ijtc-1924	282	1	finance	finance	NOUN
ijtc-1924	282	2	research	research	NOUN
ijtc-1924	282	3	letters	letter	NOUN
ijtc-1924	282	4	,	,	PUNCT
ijtc-1924	282	5	61(104937	61(104937	ADV
ijtc-1924	282	6	)	)	PUNCT
ijtc-1924	282	7	,	,	PUNCT
ijtc-1924	282	8	1–6	1–6	NUM
ijtc-1924	282	9	.	.	PUNCT
ijtc-1924	283	1	https://doi.org/10.1016/j.frl.2023.104937	https://doi.org/10.1016/j.frl.2023.104937	PROPN
ijtc-1924	283	2	yenni	yenni	PROPN
ijtc-1924	283	3	,	,	PUNCT
ijtc-1924	283	4	sukoharsono	sukoharsono	PROPN
ijtc-1924	283	5	,	,	PUNCT
ijtc-1924	283	6	e.	e.	PROPN
ijtc-1924	283	7	g.	g.	PROPN
ijtc-1924	283	8	,	,	PUNCT
ijtc-1924	283	9	rosidi	rosidi	VERB
ijtc-1924	283	10	,	,	PUNCT
ijtc-1924	283	11	&	&	CCONJ
ijtc-1924	283	12	nurkholis	nurkholi	NOUN
ijtc-1924	283	13	.	.	PUNCT
ijtc-1924	284	1	(	(	PUNCT
ijtc-1924	284	2	2017	2017	NUM
ijtc-1924	284	3	)	)	PUNCT
ijtc-1924	284	4	.	.	PUNCT
ijtc-1924	285	1	menguak	menguak	VERB
ijtc-1924	285	2	dimensi	dimensi	NOUN
ijtc-1924	285	3	kecurangan	kecurangan	VERB
ijtc-1924	285	4	pajak	pajak	ADV
ijtc-1924	285	5	.	.	PUNCT
ijtc-1924	286	1	jurnal	jurnal	ADJ
ijtc-1924	286	2	akuntansi	akuntansi	PROPN
ijtc-1924	286	3	multiparadigma	multiparadigma	PROPN
ijtc-1924	286	4	,	,	PUNCT
ijtc-1924	286	5	121	121	NUM
ijtc-1924	286	6	,	,	PUNCT
ijtc-1924	286	7	274–290	274–290	NUM
ijtc-1924	286	8	.	.	PUNCT
ijtc-1924	287	1	https://doi.org/10.18202/jamal.2017.08.7054	https://doi.org/10.18202/jamal.2017.08.7054	X
ijtc-1924	287	2	yunis	yunis	PROPN
ijtc-1924	287	3	,	,	PUNCT
ijtc-1924	287	4	b.	b.	PROPN
ijtc-1924	287	5	k.	k.	PROPN
ijtc-1924	287	6	,	,	PUNCT
ijtc-1924	287	7	&	&	CCONJ
ijtc-1924	287	8	hasnawati	hasnawati	NOUN
ijtc-1924	287	9	.	.	PUNCT
ijtc-1924	288	1	(	(	PUNCT
ijtc-1924	288	2	2023	2023	NUM
ijtc-1924	288	3	)	)	PUNCT
ijtc-1924	288	4	.	.	PUNCT
ijtc-1924	289	1	pengaruh	pengaruh	NOUN
ijtc-1924	289	2	tax	tax	NOUN
ijtc-1924	289	3	avoidance	avoidance	NOUN
ijtc-1924	289	4	,	,	PUNCT
ijtc-1924	289	5	nature	nature	NOUN
ijtc-1924	289	6	of	of	ADP
ijtc-1924	289	7	industry	industry	NOUN
ijtc-1924	289	8	,	,	PUNCT
ijtc-1924	289	9	ukuran	ukuran	PROPN
ijtc-1924	289	10	perusahaan	perusahaan	PROPN
ijtc-1924	289	11	dan	dan	PROPN
ijtc-1924	289	12	financial	financial	PROPN
ijtc-1924	289	13	distress	distress	PROPN
ijtc-1924	289	14	terhadap	terhadap	PROPN
ijtc-1924	289	15	manipulasi	manipulasi	PROPN
ijtc-1924	289	16	laporan	laporan	ADJ
ijtc-1924	289	17	keuangan	keuangan	PROPN
ijtc-1924	289	18	pada	pada	PROPN
ijtc-1924	289	19	perusahaan	perusahaan	PROPN
ijtc-1924	289	20	sektor	sektor	PROPN
ijtc-1924	289	21	industrial	industrial	PROPN
ijtc-1924	289	22	tahun	tahun	PROPN
ijtc-1924	289	23	2019	2019	NUM
ijtc-1924	289	24	-	-	SYM
ijtc-1924	289	25	2021	2021	NUM
ijtc-1924	289	26	.	.	PUNCT
ijtc-1924	290	1	jurnal	jurnal	ADJ
ijtc-1924	290	2	ekonomi	ekonomi	PROPN
ijtc-1924	290	3	trisakti	trisakti	ADJ
ijtc-1924	290	4	,	,	PUNCT
ijtc-1924	290	5	3(1	3(1	NUM
ijtc-1924	290	6	)	)	PUNCT
ijtc-1924	290	7	,	,	PUNCT
ijtc-1924	290	8	1457–1468	1457–1468	NUM
ijtc-1924	290	9	.	.	PUNCT
ijtc-1924	291	1	https://doi.org/http://dx.doi.org/10.25105/jet.v3i1.16036	https://doi.org/http://dx.doi.org/10.25105/jet.v3i1.16036	PROPN
ijtc-1924	291	2	e	e	PROPN
ijtc-1924	291	3	-	-	PROPN
ijtc-1924	291	4	issn	issn	VERB
ijtc-1924	291	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ