id	sid	tid	token	lemma	pos
ijtc-212	1	1	ilomata	ilomata	PROPN
ijtc-212	1	2	international	international	ADJ
ijtc-212	1	3	journal	journal	NOUN
ijtc-212	1	4	of	of	ADP
ijtc-212	1	5	tax	tax	PROPN
ijtc-212	1	6	&	&	CCONJ
ijtc-212	1	7	accounting	accounting	PROPN
ijtc-212	1	8	(	(	PUNCT
ijtc-212	1	9	ijtc	ijtc	PROPN
ijtc-212	1	10	)	)	PUNCT
ijtc-212	1	11	p	p	X
ijtc-212	1	12	-	-	PUNCT
ijtc-212	1	13	issn	issn	NOUN
ijtc-212	1	14	:	:	PUNCT
ijtc-212	1	15	2714	2714	NUM
ijtc-212	1	16	-	-	SYM
ijtc-212	1	17	9838	9838	NUM
ijtc-212	1	18	;	;	PUNCT
ijtc-212	1	19	e	e	X
ijtc-212	1	20	-	-	PUNCT
ijtc-212	1	21	issn	issn	NOUN
ijtc-212	1	22	:	:	PUNCT
ijtc-212	1	23	2714	2714	NUM
ijtc-212	1	24	-	-	SYM
ijtc-212	1	25	9846	9846	NUM
ijtc-212	1	26	volume	volume	NOUN
ijtc-212	1	27	2	2	NUM
ijtc-212	1	28	,	,	PUNCT
ijtc-212	1	29	issue	issue	NOUN
ijtc-212	1	30	2	2	NUM
ijtc-212	1	31	april	april	PROPN
ijtc-212	1	32	2021	2021	NUM
ijtc-212	1	33	page	page	NOUN
ijtc-212	1	34	no	no	NOUN
ijtc-212	1	35	.	.	NOUN
ijtc-212	2	1	113	113	NUM
ijtc-212	2	2	-	-	SYM
ijtc-212	2	3	121	121	NUM
ijtc-212	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-212	2	5	113	113	NUM
ijtc-212	2	6	|	|	NOUN
ijtc-212	2	7	ilomata	ilomata	NOUN
ijtc-212	2	8	international	international	ADJ
ijtc-212	2	9	journal	journal	NOUN
ijtc-212	2	10	of	of	ADP
ijtc-212	2	11	tax	tax	PROPN
ijtc-212	2	12	&	&	CCONJ
ijtc-212	2	13	accounting	accounting	PROPN
ijtc-212	2	14	volume	volume	NOUN
ijtc-212	2	15	2	2	NUM
ijtc-212	2	16	issue	issue	NOUN
ijtc-212	2	17	2	2	NUM
ijtc-212	2	18	,	,	PUNCT
ijtc-212	2	19	april	april	PROPN
ijtc-212	2	20	2021	2021	NUM
ijtc-212	2	21	determinants	determinant	NOUN
ijtc-212	2	22	fraudulent	fraudulent	ADJ
ijtc-212	2	23	financial	financial	ADJ
ijtc-212	2	24	statements	statement	NOUN
ijtc-212	2	25	using	use	VERB
ijtc-212	2	26	the	the	DET
ijtc-212	2	27	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	2	28	model	model	NOUN
ijtc-212	2	29	on	on	ADP
ijtc-212	2	30	infrastructure	infrastructure	NOUN
ijtc-212	2	31	sector	sector	NOUN
ijtc-212	2	32	companies	company	NOUN
ijtc-212	2	33	in	in	ADP
ijtc-212	2	34	indonesia	indonesia	PROPN
ijtc-212	2	35	edy	edy	PROPN
ijtc-212	2	36	anan	anan	PROPN
ijtc-212	2	37	department	department	PROPN
ijtc-212	2	38	of	of	ADP
ijtc-212	2	39	accounting	accounting	PROPN
ijtc-212	2	40	,	,	PUNCT
ijtc-212	2	41	universitas	universita	NOUN
ijtc-212	2	42	amikom	amikom	PROPN
ijtc-212	2	43	yogyakarta	yogyakarta	PROPN
ijtc-212	2	44	,	,	PUNCT
ijtc-212	2	45	indonesia	indonesia	PROPN
ijtc-212	2	46	correspondent	correspondent	NOUN
ijtc-212	2	47	:	:	PUNCT
ijtc-212	2	48	edyanan@amikom.ac.id	edyanan@amikom.ac.id	NOUN
ijtc-212	2	49	submitted	submit	VERB
ijtc-212	2	50	:	:	PUNCT
ijtc-212	2	51	january	january	PROPN
ijtc-212	2	52	28	28	NUM
ijtc-212	2	53	,	,	PUNCT
ijtc-212	2	54	2021	2021	NUM
ijtc-212	2	55	revised	revise	VERB
ijtc-212	2	56	:	:	PUNCT
ijtc-212	2	57	february	february	NOUN
ijtc-212	2	58	20	20	NUM
ijtc-212	2	59	,	,	PUNCT
ijtc-212	2	60	2021	2021	NUM
ijtc-212	2	61	published	publish	VERB
ijtc-212	2	62	:	:	PUNCT
ijtc-212	2	63	april	april	PROPN
ijtc-212	2	64	30	30	NUM
ijtc-212	2	65	,	,	PUNCT
ijtc-212	2	66	2021	2021	NUM
ijtc-212	2	67	abstract	abstract	NOUN
ijtc-212	2	68	the	the	DET
ijtc-212	2	69	infrastructure	infrastructure	NOUN
ijtc-212	2	70	sector	sector	NOUN
ijtc-212	2	71	is	be	AUX
ijtc-212	2	72	the	the	DET
ijtc-212	2	73	top	top	ADJ
ijtc-212	2	74	priority	priority	NOUN
ijtc-212	2	75	of	of	ADP
ijtc-212	2	76	the	the	DET
ijtc-212	2	77	indonesian	indonesian	ADJ
ijtc-212	2	78	government	government	NOUN
ijtc-212	2	79	's	's	PART
ijtc-212	2	80	development	development	NOUN
ijtc-212	2	81	from	from	ADP
ijtc-212	2	82	2014	2014	NUM
ijtc-212	2	83	to	to	ADP
ijtc-212	2	84	2019	2019	NUM
ijtc-212	2	85	.	.	PUNCT
ijtc-212	3	1	indonesia	indonesia	PROPN
ijtc-212	3	2	corruption	corruption	PROPN
ijtc-212	3	3	watch	watch	PROPN
ijtc-212	3	4	(	(	PUNCT
ijtc-212	3	5	icw	icw	PROPN
ijtc-212	3	6	)	)	PUNCT
ijtc-212	3	7	data	data	PROPN
ijtc-212	3	8	shows	show	VERB
ijtc-212	3	9	that	that	SCONJ
ijtc-212	3	10	the	the	DET
ijtc-212	3	11	number	number	NOUN
ijtc-212	3	12	of	of	ADP
ijtc-212	3	13	corruption	corruption	NOUN
ijtc-212	3	14	cases	case	NOUN
ijtc-212	3	15	in	in	ADP
ijtc-212	3	16	infrastructure	infrastructure	NOUN
ijtc-212	3	17	projects	project	NOUN
ijtc-212	3	18	has	have	AUX
ijtc-212	3	19	increased	increase	VERB
ijtc-212	3	20	during	during	ADP
ijtc-212	3	21	2015	2015	NUM
ijtc-212	3	22	-	-	SYM
ijtc-212	3	23	2018	2018	NUM
ijtc-212	3	24	.	.	PUNCT
ijtc-212	4	1	the	the	DET
ijtc-212	4	2	value	value	NOUN
ijtc-212	4	3	of	of	ADP
ijtc-212	4	4	losses	loss	NOUN
ijtc-212	4	5	in	in	ADP
ijtc-212	4	6	corruption	corruption	NOUN
ijtc-212	4	7	cases	case	NOUN
ijtc-212	4	8	in	in	ADP
ijtc-212	4	9	infrastructure	infrastructure	NOUN
ijtc-212	4	10	projects	project	NOUN
ijtc-212	4	11	is	be	AUX
ijtc-212	4	12	estimated	estimate	VERB
ijtc-212	4	13	at	at	ADP
ijtc-212	4	14	1.1	1.1	NUM
ijtc-212	4	15	trillion	trillion	NUM
ijtc-212	4	16	rupiah	rupiah	NOUN
ijtc-212	4	17	.	.	PUNCT
ijtc-212	5	1	the	the	DET
ijtc-212	5	2	results	result	NOUN
ijtc-212	5	3	of	of	ADP
ijtc-212	5	4	various	various	ADJ
ijtc-212	5	5	studies	study	NOUN
ijtc-212	5	6	on	on	ADP
ijtc-212	5	7	the	the	DET
ijtc-212	5	8	factors	factor	NOUN
ijtc-212	5	9	affecting	affect	VERB
ijtc-212	5	10	fraudulent	fraudulent	ADJ
ijtc-212	5	11	financial	financial	ADJ
ijtc-212	5	12	statements	statement	NOUN
ijtc-212	5	13	show	show	VERB
ijtc-212	5	14	inconsistent	inconsistent	ADJ
ijtc-212	5	15	results	result	NOUN
ijtc-212	5	16	.	.	PUNCT
ijtc-212	6	1	this	this	DET
ijtc-212	6	2	research	research	NOUN
ijtc-212	6	3	aims	aim	VERB
ijtc-212	6	4	to	to	PART
ijtc-212	6	5	determine	determine	VERB
ijtc-212	6	6	the	the	DET
ijtc-212	6	7	impact	impact	NOUN
ijtc-212	6	8	of	of	ADP
ijtc-212	6	9	the	the	DET
ijtc-212	6	10	stimulus	stimulus	NOUN
ijtc-212	6	11	,	,	PUNCT
ijtc-212	6	12	ability	ability	NOUN
ijtc-212	6	13	,	,	PUNCT
ijtc-212	6	14	opportunity	opportunity	NOUN
ijtc-212	6	15	,	,	PUNCT
ijtc-212	6	16	rationalization	rationalization	NOUN
ijtc-212	6	17	,	,	PUNCT
ijtc-212	6	18	and	and	CCONJ
ijtc-212	6	19	self	self	NOUN
ijtc-212	6	20	on	on	ADP
ijtc-212	6	21	companies	company	NOUN
ijtc-212	6	22	'	'	PART
ijtc-212	6	23	fraudulent	fraudulent	ADJ
ijtc-212	6	24	financial	financial	ADJ
ijtc-212	6	25	statements	statement	NOUN
ijtc-212	6	26	in	in	ADP
ijtc-212	6	27	the	the	DET
ijtc-212	6	28	infrastructure	infrastructure	NOUN
ijtc-212	6	29	industry	industry	NOUN
ijtc-212	6	30	listed	list	VERB
ijtc-212	6	31	on	on	ADP
ijtc-212	6	32	the	the	DET
ijtc-212	6	33	indonesian	indonesian	ADJ
ijtc-212	6	34	stock	stock	PROPN
ijtc-212	6	35	exchange	exchange	PROPN
ijtc-212	6	36	(	(	PUNCT
ijtc-212	6	37	idx	idx	PROPN
ijtc-212	6	38	)	)	PUNCT
ijtc-212	6	39	.	.	PUNCT
ijtc-212	7	1	this	this	DET
ijtc-212	7	2	study	study	NOUN
ijtc-212	7	3	uses	use	VERB
ijtc-212	7	4	quantitative	quantitative	ADJ
ijtc-212	7	5	research	research	NOUN
ijtc-212	7	6	methods	method	NOUN
ijtc-212	7	7	.	.	PUNCT
ijtc-212	8	1	sampling	sample	VERB
ijtc-212	8	2	techniques	technique	NOUN
ijtc-212	8	3	use	use	VERB
ijtc-212	8	4	purposeful	purposeful	ADJ
ijtc-212	8	5	sampling	sampling	NOUN
ijtc-212	8	6	,	,	PUNCT
ijtc-212	8	7	that	that	ADV
ijtc-212	8	8	is	is	ADV
ijtc-212	8	9	,	,	PUNCT
ijtc-212	8	10	hypothesis	hypothesis	NOUN
ijtc-212	8	11	testing	testing	NOUN
ijtc-212	8	12	using	use	VERB
ijtc-212	8	13	logistic	logistic	ADJ
ijtc-212	8	14	regression	regression	NOUN
ijtc-212	8	15	analysis	analysis	NOUN
ijtc-212	8	16	models	model	NOUN
ijtc-212	8	17	.	.	PUNCT
ijtc-212	9	1	the	the	DET
ijtc-212	9	2	results	result	NOUN
ijtc-212	9	3	showed	show	VERB
ijtc-212	9	4	that	that	SCONJ
ijtc-212	9	5	the	the	DET
ijtc-212	9	6	stimulus	stimulus	ADJ
ijtc-212	9	7	measures	measure	NOUN
ijtc-212	9	8	had	have	VERB
ijtc-212	9	9	a	a	DET
ijtc-212	9	10	positive	positive	ADJ
ijtc-212	9	11	and	and	CCONJ
ijtc-212	9	12	significant	significant	ADJ
ijtc-212	9	13	impact	impact	NOUN
ijtc-212	9	14	on	on	ADP
ijtc-212	9	15	fraudulent	fraudulent	ADJ
ijtc-212	9	16	financial	financial	ADJ
ijtc-212	9	17	statements	statement	NOUN
ijtc-212	9	18	.	.	PUNCT
ijtc-212	10	1	competence	competence	NOUN
ijtc-212	10	2	,	,	PUNCT
ijtc-212	10	3	opportunity	opportunity	NOUN
ijtc-212	10	4	,	,	PUNCT
ijtc-212	10	5	and	and	CCONJ
ijtc-212	10	6	rationalization	rationalization	NOUN
ijtc-212	10	7	have	have	VERB
ijtc-212	10	8	a	a	DET
ijtc-212	10	9	positive	positive	ADJ
ijtc-212	10	10	and	and	CCONJ
ijtc-212	10	11	insignificant	insignificant	ADJ
ijtc-212	10	12	impact	impact	NOUN
ijtc-212	10	13	on	on	ADP
ijtc-212	10	14	fraudulent	fraudulent	ADJ
ijtc-212	10	15	financial	financial	ADJ
ijtc-212	10	16	statements	statement	NOUN
ijtc-212	10	17	.	.	PUNCT
ijtc-212	11	1	the	the	DET
ijtc-212	11	2	impact	impact	NOUN
ijtc-212	11	3	of	of	ADP
ijtc-212	11	4	self	self	NOUN
ijtc-212	11	5	on	on	ADP
ijtc-212	11	6	fraudulent	fraudulent	ADJ
ijtc-212	11	7	financial	financial	ADJ
ijtc-212	11	8	statements	statement	NOUN
ijtc-212	11	9	is	be	AUX
ijtc-212	11	10	negligible	negligible	ADJ
ijtc-212	11	11	.	.	PUNCT
ijtc-212	12	1	the	the	DET
ijtc-212	12	2	research	research	NOUN
ijtc-212	12	3	supports	support	VERB
ijtc-212	12	4	the	the	DET
ijtc-212	12	5	agency	agency	NOUN
ijtc-212	12	6	theory	theory	NOUN
ijtc-212	12	7	that	that	SCONJ
ijtc-212	12	8	management	management	NOUN
ijtc-212	12	9	can	can	AUX
ijtc-212	12	10	commit	commit	VERB
ijtc-212	12	11	fraudulent	fraudulent	ADJ
ijtc-212	12	12	financial	financial	ADJ
ijtc-212	12	13	statements	statement	NOUN
ijtc-212	12	14	and	and	CCONJ
ijtc-212	12	15	achieve	achieve	VERB
ijtc-212	12	16	the	the	DET
ijtc-212	12	17	company	company	NOUN
ijtc-212	12	18	's	's	PART
ijtc-212	12	19	financial	financial	ADJ
ijtc-212	12	20	goals	goal	NOUN
ijtc-212	12	21	.	.	PUNCT
ijtc-212	13	1	keywords	keyword	NOUN
ijtc-212	13	2	:	:	PUNCT
ijtc-212	13	3	fraudulent	fraudulent	ADJ
ijtc-212	13	4	financial	financial	ADJ
ijtc-212	13	5	statement	statement	NOUN
ijtc-212	13	6	,	,	PUNCT
ijtc-212	13	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	13	8	model	model	NOUN
ijtc-212	13	9	,	,	PUNCT
ijtc-212	13	10	infrastructure	infrastructure	NOUN
ijtc-212	13	11	sector	sector	NOUN
ijtc-212	13	12	.	.	PUNCT
ijtc-212	14	1	introduction	introduction	NOUN
ijtc-212	14	2	companies	company	NOUN
ijtc-212	14	3	have	have	VERB
ijtc-212	14	4	business	business	NOUN
ijtc-212	14	5	complexity	complexity	NOUN
ijtc-212	14	6	and	and	CCONJ
ijtc-212	14	7	significant	significant	ADJ
ijtc-212	14	8	business	business	NOUN
ijtc-212	14	9	risks	risk	NOUN
ijtc-212	14	10	,	,	PUNCT
ijtc-212	14	11	potential	potential	ADJ
ijtc-212	14	12	targets	target	NOUN
ijtc-212	14	13	for	for	ADP
ijtc-212	14	14	fraud	fraud	NOUN
ijtc-212	14	15	.	.	PUNCT
ijtc-212	15	1	no	no	DET
ijtc-212	15	2	company	company	NOUN
ijtc-212	15	3	or	or	CCONJ
ijtc-212	15	4	organization	organization	NOUN
ijtc-212	15	5	is	be	AUX
ijtc-212	15	6	immune	immune	ADJ
ijtc-212	15	7	to	to	ADP
ijtc-212	15	8	fraud	fraud	NOUN
ijtc-212	15	9	(	(	PUNCT
ijtc-212	15	10	purba	purba	NOUN
ijtc-212	15	11	,	,	PUNCT
ijtc-212	15	12	2015	2015	NUM
ijtc-212	15	13	:	:	PUNCT
ijtc-212	15	14	3	3	NUM
ijtc-212	15	15	)	)	PUNCT
ijtc-212	15	16	.	.	PUNCT
ijtc-212	16	1	this	this	DET
ijtc-212	16	2	kind	kind	NOUN
ijtc-212	16	3	of	of	ADP
ijtc-212	16	4	fraud	fraud	NOUN
ijtc-212	16	5	can	can	AUX
ijtc-212	16	6	occur	occur	VERB
ijtc-212	16	7	in	in	ADP
ijtc-212	16	8	all	all	DET
ijtc-212	16	9	types	type	NOUN
ijtc-212	16	10	of	of	ADP
ijtc-212	16	11	companies	company	NOUN
ijtc-212	16	12	,	,	PUNCT
ijtc-212	16	13	including	include	VERB
ijtc-212	16	14	small	small	ADJ
ijtc-212	16	15	companies	company	NOUN
ijtc-212	16	16	and	and	CCONJ
ijtc-212	16	17	companies	company	NOUN
ijtc-212	16	18	publicly	publicly	ADV
ijtc-212	16	19	listed	list	VERB
ijtc-212	16	20	on	on	ADP
ijtc-212	16	21	the	the	DET
ijtc-212	16	22	world	world	NOUN
ijtc-212	16	23	stock	stock	NOUN
ijtc-212	16	24	exchange	exchange	PROPN
ijtc-212	16	25	,	,	PUNCT
ijtc-212	16	26	including	include	VERB
ijtc-212	16	27	in	in	ADP
ijtc-212	16	28	indonesia	indonesia	PROPN
ijtc-212	16	29	.	.	PUNCT
ijtc-212	17	1	the	the	DET
ijtc-212	17	2	infrastructure	infrastructure	NOUN
ijtc-212	17	3	sector	sector	NOUN
ijtc-212	17	4	is	be	AUX
ijtc-212	17	5	a	a	DET
ijtc-212	17	6	top	top	ADJ
ijtc-212	17	7	priority	priority	NOUN
ijtc-212	17	8	for	for	ADP
ijtc-212	17	9	the	the	DET
ijtc-212	17	10	indonesian	indonesian	ADJ
ijtc-212	17	11	government	government	NOUN
ijtc-212	17	12	's	's	PART
ijtc-212	17	13	development	development	NOUN
ijtc-212	17	14	for	for	ADP
ijtc-212	17	15	the	the	DET
ijtc-212	17	16	2014	2014	NUM
ijtc-212	17	17	-	-	SYM
ijtc-212	17	18	2019	2019	NUM
ijtc-212	17	19	period	period	NOUN
ijtc-212	17	20	.	.	PUNCT
ijtc-212	18	1	indonesia	indonesia	PROPN
ijtc-212	18	2	corruption	corruption	PROPN
ijtc-212	18	3	watch	watch	PROPN
ijtc-212	18	4	(	(	PUNCT
ijtc-212	18	5	icw	icw	PROPN
ijtc-212	18	6	)	)	PUNCT
ijtc-212	18	7	data	data	PROPN
ijtc-212	18	8	shows	show	VERB
ijtc-212	18	9	that	that	SCONJ
ijtc-212	18	10	the	the	DET
ijtc-212	18	11	number	number	NOUN
ijtc-212	18	12	of	of	ADP
ijtc-212	18	13	corruption	corruption	NOUN
ijtc-212	18	14	cases	case	NOUN
ijtc-212	18	15	in	in	ADP
ijtc-212	18	16	infrastructure	infrastructure	NOUN
ijtc-212	18	17	projects	project	NOUN
ijtc-212	18	18	has	have	AUX
ijtc-212	18	19	increased	increase	VERB
ijtc-212	18	20	during	during	ADP
ijtc-212	18	21	2015	2015	NUM
ijtc-212	18	22	-	-	SYM
ijtc-212	18	23	2018	2018	NUM
ijtc-212	18	24	.	.	PUNCT
ijtc-212	19	1	in	in	ADP
ijtc-212	19	2	2015	2015	NUM
ijtc-212	19	3	,	,	PUNCT
ijtc-212	19	4	there	there	PRON
ijtc-212	19	5	were	be	VERB
ijtc-212	19	6	106	106	NUM
ijtc-212	19	7	cases	case	NOUN
ijtc-212	19	8	of	of	ADP
ijtc-212	19	9	corruption	corruption	NOUN
ijtc-212	19	10	in	in	ADP
ijtc-212	19	11	this	this	DET
ijtc-212	19	12	sector	sector	NOUN
ijtc-212	19	13	.	.	PUNCT
ijtc-212	20	1	the	the	DET
ijtc-212	20	2	number	number	NOUN
ijtc-212	20	3	increased	increase	VERB
ijtc-212	20	4	to	to	ADP
ijtc-212	20	5	133	133	NUM
ijtc-212	20	6	in	in	ADP
ijtc-212	20	7	2016	2016	NUM
ijtc-212	20	8	and	and	CCONJ
ijtc-212	20	9	2017	2017	NUM
ijtc-212	20	10	to	to	PART
ijtc-212	20	11	158	158	NUM
ijtc-212	20	12	cases	case	NOUN
ijtc-212	20	13	.	.	PUNCT
ijtc-212	21	1	in	in	ADP
ijtc-212	21	2	2018	2018	NUM
ijtc-212	21	3	there	there	PRON
ijtc-212	21	4	were	be	VERB
ijtc-212	21	5	167	167	NUM
ijtc-212	21	6	cases	case	NOUN
ijtc-212	21	7	with	with	ADP
ijtc-212	21	8	an	an	DET
ijtc-212	21	9	estimated	estimate	VERB
ijtc-212	21	10	loss	loss	NOUN
ijtc-212	21	11	value	value	NOUN
ijtc-212	21	12	of	of	ADP
ijtc-212	21	13	idr	idr	PROPN
ijtc-212	21	14	1.1	1.1	NUM
ijtc-212	21	15	trillion	trillion	NUM
ijtc-212	21	16	(	(	PUNCT
ijtc-212	21	17	jayani	jayani	PROPN
ijtc-212	21	18	,	,	PUNCT
ijtc-212	21	19	2019	2019	NUM
ijtc-212	21	20	)	)	PUNCT
ijtc-212	21	21	.	.	PUNCT
ijtc-212	22	1	fraud	fraud	NOUN
ijtc-212	22	2	factors	factor	NOUN
ijtc-212	22	3	can	can	AUX
ijtc-212	22	4	be	be	AUX
ijtc-212	22	5	explained	explain	VERB
ijtc-212	22	6	in	in	ADP
ijtc-212	22	7	several	several	ADJ
ijtc-212	22	8	fraud	fraud	NOUN
ijtc-212	22	9	theories	theory	NOUN
ijtc-212	22	10	.	.	PUNCT
ijtc-212	23	1	they	they	PRON
ijtc-212	23	2	are	be	AUX
ijtc-212	23	3	starting	start	VERB
ijtc-212	23	4	from	from	ADP
ijtc-212	23	5	the	the	DET
ijtc-212	23	6	fraud	fraud	NOUN
ijtc-212	23	7	triangle	triangle	NOUN
ijtc-212	23	8	introduced	introduce	VERB
ijtc-212	23	9	by	by	ADP
ijtc-212	23	10	cressey	cressey	NOUN
ijtc-212	23	11	in	in	ADP
ijtc-212	23	12	1953	1953	NUM
ijtc-212	23	13	.	.	PUNCT
ijtc-212	24	1	wolfe	wolfe	PROPN
ijtc-212	24	2	and	and	CCONJ
ijtc-212	24	3	hermanson	hermanson	NOUN
ijtc-212	24	4	with	with	ADP
ijtc-212	24	5	the	the	DET
ijtc-212	24	6	fraud	fraud	NOUN
ijtc-212	24	7	diamond	diamond	NOUN
ijtc-212	24	8	in	in	ADP
ijtc-212	24	9	2004	2004	NUM
ijtc-212	24	10	.	.	PUNCT
ijtc-212	25	1	crowe	crowe	PROPN
ijtc-212	25	2	(	(	PUNCT
ijtc-212	25	3	2011	2011	NUM
ijtc-212	25	4	)	)	PUNCT
ijtc-212	25	5	refines	refine	VERB
ijtc-212	25	6	the	the	DET
ijtc-212	25	7	theory	theory	NOUN
ijtc-212	25	8	that	that	SCONJ
ijtc-212	25	9	cressey	cressey	NOUN
ijtc-212	25	10	has	have	AUX
ijtc-212	25	11	put	put	VERB
ijtc-212	25	12	forward	forward	ADV
ijtc-212	25	13	with	with	ADP
ijtc-212	25	14	the	the	DET
ijtc-212	25	15	crowe	crowe	PROPN
ijtc-212	25	16	's	's	PART
ijtc-212	25	17	fraud	fraud	PROPN
ijtc-212	25	18	pentagon	pentagon	PROPN
ijtc-212	25	19	.	.	PUNCT
ijtc-212	26	1	vousinas	vousinas	PROPN
ijtc-212	26	2	(	(	PUNCT
ijtc-212	26	3	2019	2019	NUM
ijtc-212	26	4	)	)	PUNCT
ijtc-212	26	5	introduced	introduce	VERB
ijtc-212	26	6	the	the	DET
ijtc-212	26	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	26	8	model	model	NOUN
ijtc-212	26	9	theory	theory	NOUN
ijtc-212	26	10	as	as	ADP
ijtc-212	26	11	a	a	DET
ijtc-212	26	12	fraud	fraud	NOUN
ijtc-212	26	13	pentagon	pentagon	PROPN
ijtc-212	26	14	.	.	PUNCT
ijtc-212	27	1	the	the	DET
ijtc-212	27	2	elements	element	NOUN
ijtc-212	27	3	of	of	ADP
ijtc-212	27	4	fraud	fraud	NOUN
ijtc-212	27	5	in	in	ADP
ijtc-212	27	6	the	the	DET
ijtc-212	27	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	27	8	model	model	NOUN
ijtc-212	27	9	are	be	AUX
ijtc-212	27	10	almost	almost	ADV
ijtc-212	27	11	the	the	DET
ijtc-212	27	12	same	same	ADJ
ijtc-212	27	13	as	as	ADP
ijtc-212	27	14	those	those	PRON
ijtc-212	27	15	in	in	ADP
ijtc-212	27	16	the	the	DET
ijtc-212	27	17	crowe	crowe	PROPN
ijtc-212	27	18	's	's	PART
ijtc-212	27	19	fraud	fraud	PROPN
ijtc-212	27	20	pentagon	pentagon	PROPN
ijtc-212	27	21	.	.	PUNCT
ijtc-212	28	1	the	the	DET
ijtc-212	28	2	results	result	NOUN
ijtc-212	28	3	of	of	ADP
ijtc-212	28	4	research	research	NOUN
ijtc-212	28	5	by	by	ADP
ijtc-212	28	6	acfe	acfe	NOUN
ijtc-212	28	7	(	(	PUNCT
ijtc-212	28	8	2016:4	2016:4	NUM
ijtc-212	28	9	)	)	PUNCT
ijtc-212	28	10	showcases	showcase	VERB
ijtc-212	28	11	asset	asset	NOUN
ijtc-212	28	12	misappropriation	misappropriation	NOUN
ijtc-212	28	13	fraud	fraud	NOUN
ijtc-212	28	14	by	by	ADP
ijtc-212	28	15	83	83	NUM
ijtc-212	28	16	%	%	NOUN
ijtc-212	28	17	,	,	PUNCT
ijtc-212	28	18	with	with	ADP
ijtc-212	28	19	an	an	DET
ijtc-212	28	20	average	average	ADJ
ijtc-212	28	21	loss	loss	NOUN
ijtc-212	28	22	of	of	ADP
ijtc-212	28	23	usd	usd	NOUN
ijtc-212	28	24	125,000	125,000	NUM
ijtc-212	28	25	.	.	PUNCT
ijtc-212	29	1	furthermore	furthermore	ADV
ijtc-212	29	2	,	,	PUNCT
ijtc-212	29	3	there	there	PRON
ijtc-212	29	4	were	be	VERB
ijtc-212	29	5	35.4	35.4	NUM
ijtc-212	29	6	%	%	NOUN
ijtc-212	29	7	fraud	fraud	NOUN
ijtc-212	29	8	cases	case	NOUN
ijtc-212	29	9	due	due	ADJ
ijtc-212	29	10	to	to	ADP
ijtc-212	29	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-212	29	12	mailto:edyanan@amikom.ac.id	mailto:edyanan@amikom.ac.id	NOUN
ijtc-212	29	13	determinants	determinant	NOUN
ijtc-212	29	14	fraudulent	fraudulent	ADJ
ijtc-212	29	15	financial	financial	ADJ
ijtc-212	29	16	statements	statement	NOUN
ijtc-212	29	17	using	use	VERB
ijtc-212	29	18	the	the	DET
ijtc-212	29	19	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	29	20	model	model	NOUN
ijtc-212	29	21	on	on	ADP
ijtc-212	29	22	infrastructure	infrastructure	NOUN
ijtc-212	29	23	sector	sector	NOUN
ijtc-212	29	24	companies	company	NOUN
ijtc-212	29	25	in	in	ADP
ijtc-212	29	26	indonesia	indonesia	PROPN
ijtc-212	29	27	anan	anan	PROPN
ijtc-212	29	28	114	114	NUM
ijtc-212	29	29	|	|	ADV
ijtc-212	29	30	ilomata	ilomata	PROPN
ijtc-212	29	31	international	international	ADJ
ijtc-212	29	32	journal	journal	NOUN
ijtc-212	29	33	of	of	ADP
ijtc-212	29	34	tax	tax	PROPN
ijtc-212	29	35	&	&	CCONJ
ijtc-212	29	36	accounting	accounting	PROPN
ijtc-212	29	37	volume	volume	NOUN
ijtc-212	29	38	2	2	NUM
ijtc-212	29	39	issue	issue	NOUN
ijtc-212	29	40	2	2	NUM
ijtc-212	29	41	,	,	PUNCT
ijtc-212	29	42	april	april	PROPN
ijtc-212	29	43	2021	2021	NUM
ijtc-212	29	44	corruption	corruption	NOUN
ijtc-212	29	45	with	with	ADP
ijtc-212	29	46	an	an	DET
ijtc-212	29	47	average	average	ADJ
ijtc-212	29	48	loss	loss	NOUN
ijtc-212	29	49	of	of	ADP
ijtc-212	29	50	usd	usd	NOUN
ijtc-212	29	51	200,000	200,000	NUM
ijtc-212	29	52	.	.	PUNCT
ijtc-212	30	1	then	then	ADV
ijtc-212	30	2	cases	case	NOUN
ijtc-212	30	3	of	of	ADP
ijtc-212	30	4	fraud	fraud	NOUN
ijtc-212	30	5	due	due	ADP
ijtc-212	30	6	to	to	ADP
ijtc-212	30	7	fraudulent	fraudulent	ADJ
ijtc-212	30	8	financial	financial	ADJ
ijtc-212	30	9	statements	statement	NOUN
ijtc-212	30	10	amounted	amount	VERB
ijtc-212	30	11	to	to	ADP
ijtc-212	30	12	9.6	9.6	NUM
ijtc-212	30	13	%	%	NOUN
ijtc-212	30	14	,	,	PUNCT
ijtc-212	30	15	with	with	ADP
ijtc-212	30	16	an	an	DET
ijtc-212	30	17	enormous	enormous	ADJ
ijtc-212	30	18	average	average	ADJ
ijtc-212	30	19	loss	loss	NOUN
ijtc-212	30	20	,	,	PUNCT
ijtc-212	30	21	amounting	amount	VERB
ijtc-212	30	22	to	to	ADP
ijtc-212	30	23	usd	usd	PROPN
ijtc-212	30	24	975,000	975,000	NUM
ijtc-212	30	25	.	.	PUNCT
ijtc-212	31	1	although	although	SCONJ
ijtc-212	31	2	cases	case	NOUN
ijtc-212	31	3	of	of	ADP
ijtc-212	31	4	fraud	fraud	NOUN
ijtc-212	31	5	due	due	ADP
ijtc-212	31	6	to	to	ADP
ijtc-212	31	7	fraudulent	fraudulent	ADJ
ijtc-212	31	8	financial	financial	ADJ
ijtc-212	31	9	statements	statement	NOUN
ijtc-212	31	10	are	be	AUX
ijtc-212	31	11	small	small	ADJ
ijtc-212	31	12	,	,	PUNCT
ijtc-212	31	13	they	they	PRON
ijtc-212	31	14	cause	cause	VERB
ijtc-212	31	15	enormous	enormous	ADJ
ijtc-212	31	16	financial	financial	ADJ
ijtc-212	31	17	losses	loss	NOUN
ijtc-212	31	18	.	.	PUNCT
ijtc-212	32	1	research	research	NOUN
ijtc-212	32	2	on	on	ADP
ijtc-212	32	3	fraudulent	fraudulent	ADJ
ijtc-212	32	4	financial	financial	ADJ
ijtc-212	32	5	statements	statement	NOUN
ijtc-212	32	6	such	such	ADJ
ijtc-212	32	7	as	as	ADP
ijtc-212	32	8	bawekes	baweke	NOUN
ijtc-212	32	9	et	et	PROPN
ijtc-212	32	10	al	al	PROPN
ijtc-212	32	11	.	.	PUNCT
ijtc-212	33	1	(	(	PUNCT
ijtc-212	33	2	2018	2018	NUM
ijtc-212	33	3	)	)	PUNCT
ijtc-212	33	4	,	,	PUNCT
ijtc-212	33	5	quraini	quraini	NOUN
ijtc-212	33	6	and	and	CCONJ
ijtc-212	33	7	rimawati	rimawati	NOUN
ijtc-212	33	8	(	(	PUNCT
ijtc-212	33	9	2018	2018	NUM
ijtc-212	33	10	)	)	PUNCT
ijtc-212	33	11	,	,	PUNCT
ijtc-212	33	12	puspithaa	puspithaa	NOUN
ijtc-212	33	13	and	and	CCONJ
ijtc-212	33	14	yasab	yasab	INTJ
ijtc-212	33	15	(	(	PUNCT
ijtc-212	33	16	2018	2018	NUM
ijtc-212	33	17	)	)	PUNCT
ijtc-212	33	18	,	,	PUNCT
ijtc-212	33	19	nindito	nindito	PROPN
ijtc-212	33	20	(	(	PUNCT
ijtc-212	33	21	2018	2018	NUM
ijtc-212	33	22	)	)	PUNCT
ijtc-212	33	23	,	,	PUNCT
ijtc-212	33	24	setiawati	setiawati	NOUN
ijtc-212	33	25	and	and	CCONJ
ijtc-212	33	26	baningrum	baningrum	ADP
ijtc-212	33	27	(	(	PUNCT
ijtc-212	33	28	2018	2018	NUM
ijtc-212	33	29	,	,	PUNCT
ijtc-212	33	30	tessa	tessa	NOUN
ijtc-212	33	31	and	and	CCONJ
ijtc-212	33	32	harto	harto	PROPN
ijtc-212	33	33	(	(	PUNCT
ijtc-212	33	34	2016	2016	NUM
ijtc-212	33	35	)	)	PUNCT
ijtc-212	33	36	,	,	PUNCT
ijtc-212	33	37	agustina	agustina	PROPN
ijtc-212	33	38	and	and	CCONJ
ijtc-212	33	39	pratomo	pratomo	PROPN
ijtc-212	33	40	(	(	PUNCT
ijtc-212	33	41	2019	2019	NUM
ijtc-212	33	42	,	,	PUNCT
ijtc-212	33	43	and	and	CCONJ
ijtc-212	33	44	pratiwi	pratiwi	NOUN
ijtc-212	33	45	and	and	CCONJ
ijtc-212	33	46	nurbaiti	nurbaiti	PROPN
ijtc-212	33	47	(	(	PUNCT
ijtc-212	33	48	2018	2018	NUM
ijtc-212	33	49	)	)	PUNCT
ijtc-212	33	50	.	.	PUNCT
ijtc-212	34	1	researchers	researcher	NOUN
ijtc-212	34	2	used	use	VERB
ijtc-212	34	3	the	the	DET
ijtc-212	34	4	pentagon	pentagon	PROPN
ijtc-212	34	5	's	's	PART
ijtc-212	34	6	"	"	PUNCT
ijtc-212	34	7	the	the	DET
ijtc-212	34	8	crowe	crowe	PROPN
ijtc-212	34	9	's	's	PART
ijtc-212	34	10	fraud	fraud	NOUN
ijtc-212	34	11	"	"	PUNCT
ijtc-212	34	12	theory	theory	NOUN
ijtc-212	34	13	to	to	PART
ijtc-212	34	14	test	test	VERB
ijtc-212	34	15	financial	financial	ADJ
ijtc-212	34	16	statements	statement	NOUN
ijtc-212	34	17	for	for	ADP
ijtc-212	34	18	fraud	fraud	NOUN
ijtc-212	34	19	.	.	PUNCT
ijtc-212	35	1	these	these	DET
ijtc-212	35	2	researchers	researcher	NOUN
ijtc-212	35	3	showed	show	VERB
ijtc-212	35	4	inconsistent	inconsistent	ADJ
ijtc-212	35	5	results	result	NOUN
ijtc-212	35	6	.	.	PUNCT
ijtc-212	36	1	this	this	DET
ijtc-212	36	2	study	study	NOUN
ijtc-212	36	3	is	be	AUX
ijtc-212	36	4	a	a	DET
ijtc-212	36	5	replication	replication	NOUN
ijtc-212	36	6	of	of	ADP
ijtc-212	36	7	several	several	ADJ
ijtc-212	36	8	previous	previous	ADJ
ijtc-212	36	9	studies	study	NOUN
ijtc-212	36	10	.	.	PUNCT
ijtc-212	37	1	the	the	DET
ijtc-212	37	2	determinant	determinant	NOUN
ijtc-212	37	3	of	of	ADP
ijtc-212	37	4	fraudulent	fraudulent	ADJ
ijtc-212	37	5	financial	financial	ADJ
ijtc-212	37	6	statements	statement	NOUN
ijtc-212	37	7	used	use	VERB
ijtc-212	37	8	by	by	ADP
ijtc-212	37	9	vousinas	vousina	NOUN
ijtc-212	37	10	(	(	PUNCT
ijtc-212	37	11	2019	2019	NUM
ijtc-212	37	12	)	)	PUNCT
ijtc-212	37	13	is	be	AUX
ijtc-212	37	14	the	the	DET
ijtc-212	37	15	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	37	16	model	model	NOUN
ijtc-212	37	17	.	.	PUNCT
ijtc-212	38	1	another	another	DET
ijtc-212	38	2	difference	difference	NOUN
ijtc-212	38	3	is	be	AUX
ijtc-212	38	4	that	that	SCONJ
ijtc-212	38	5	the	the	DET
ijtc-212	38	6	study	study	NOUN
ijtc-212	38	7	population	population	NOUN
ijtc-212	38	8	used	use	VERB
ijtc-212	38	9	infrastructure	infrastructure	NOUN
ijtc-212	38	10	industry	industry	NOUN
ijtc-212	38	11	companies	company	NOUN
ijtc-212	38	12	listed	list	VERB
ijtc-212	38	13	on	on	ADP
ijtc-212	38	14	the	the	DET
ijtc-212	38	15	indonesian	indonesian	ADJ
ijtc-212	38	16	stock	stock	PROPN
ijtc-212	38	17	exchange	exchange	NOUN
ijtc-212	38	18	for	for	ADP
ijtc-212	38	19	five	five	NUM
ijtc-212	38	20	years	year	NOUN
ijtc-212	38	21	(	(	PUNCT
ijtc-212	38	22	2013	2013	NUM
ijtc-212	38	23	-	-	SYM
ijtc-212	38	24	2017	2017	NUM
ijtc-212	38	25	)	)	PUNCT
ijtc-212	38	26	.	.	PUNCT
ijtc-212	39	1	a	a	DET
ijtc-212	39	2	company	company	NOUN
ijtc-212	39	3	is	be	AUX
ijtc-212	39	4	a	a	DET
ijtc-212	39	5	contract	contract	NOUN
ijtc-212	39	6	(	(	PUNCT
ijtc-212	39	7	loosely	loosely	ADV
ijtc-212	39	8	defined	define	VERB
ijtc-212	39	9	)	)	PUNCT
ijtc-212	39	10	between	between	ADP
ijtc-212	39	11	shareholders	shareholder	NOUN
ijtc-212	39	12	or	or	CCONJ
ijtc-212	39	13	shareholders	shareholder	NOUN
ijtc-212	39	14	and	and	CCONJ
ijtc-212	39	15	company	company	NOUN
ijtc-212	39	16	managers	manager	NOUN
ijtc-212	39	17	.	.	PUNCT
ijtc-212	40	1	the	the	DET
ijtc-212	40	2	agency	agency	NOUN
ijtc-212	40	3	theory	theory	NOUN
ijtc-212	40	4	was	be	AUX
ijtc-212	40	5	proposed	propose	VERB
ijtc-212	40	6	by	by	ADP
ijtc-212	40	7	jensen	jensen	PROPN
ijtc-212	40	8	and	and	CCONJ
ijtc-212	40	9	meckling	meckling	NOUN
ijtc-212	40	10	(	(	PUNCT
ijtc-212	40	11	1976	1976	NUM
ijtc-212	40	12	)	)	PUNCT
ijtc-212	40	13	.	.	PUNCT
ijtc-212	41	1	the	the	DET
ijtc-212	41	2	agency	agency	NOUN
ijtc-212	41	3	theory	theory	NOUN
ijtc-212	41	4	explains	explain	VERB
ijtc-212	41	5	that	that	SCONJ
ijtc-212	41	6	one	one	NUM
ijtc-212	41	7	or	or	CCONJ
ijtc-212	41	8	more	more	ADJ
ijtc-212	41	9	individuals	individual	NOUN
ijtc-212	41	10	(	(	PUNCT
ijtc-212	41	11	as	as	ADP
ijtc-212	41	12	principals	principal	NOUN
ijtc-212	41	13	)	)	PUNCT
ijtc-212	41	14	hire	hire	VERB
ijtc-212	41	15	one	one	NUM
ijtc-212	41	16	or	or	CCONJ
ijtc-212	41	17	more	more	ADJ
ijtc-212	41	18	other	other	ADJ
ijtc-212	41	19	individuals	individual	NOUN
ijtc-212	41	20	(	(	PUNCT
ijtc-212	41	21	agents	agent	NOUN
ijtc-212	41	22	)	)	PUNCT
ijtc-212	41	23	to	to	PART
ijtc-212	41	24	operate	operate	VERB
ijtc-212	41	25	the	the	DET
ijtc-212	41	26	company	company	NOUN
ijtc-212	41	27	as	as	ADP
ijtc-212	41	28	an	an	DET
ijtc-212	41	29	agency	agency	NOUN
ijtc-212	41	30	relationship	relationship	NOUN
ijtc-212	41	31	.	.	PUNCT
ijtc-212	42	1	principals	principal	NOUN
ijtc-212	42	2	or	or	CCONJ
ijtc-212	42	3	owners	owner	NOUN
ijtc-212	42	4	of	of	ADP
ijtc-212	42	5	capital	capital	NOUN
ijtc-212	42	6	have	have	VERB
ijtc-212	42	7	access	access	NOUN
ijtc-212	42	8	to	to	ADP
ijtc-212	42	9	information	information	NOUN
ijtc-212	42	10	relating	relate	VERB
ijtc-212	42	11	to	to	ADP
ijtc-212	42	12	the	the	DET
ijtc-212	42	13	company	company	NOUN
ijtc-212	42	14	to	to	PART
ijtc-212	42	15	make	make	VERB
ijtc-212	42	16	decisions	decision	NOUN
ijtc-212	42	17	.	.	PUNCT
ijtc-212	43	1	in	in	ADP
ijtc-212	43	2	contrast	contrast	NOUN
ijtc-212	43	3	,	,	PUNCT
ijtc-212	43	4	management	management	NOUN
ijtc-212	43	5	as	as	ADP
ijtc-212	43	6	agents	agent	NOUN
ijtc-212	43	7	who	who	PRON
ijtc-212	43	8	have	have	VERB
ijtc-212	43	9	access	access	NOUN
ijtc-212	43	10	and	and	CCONJ
ijtc-212	43	11	information	information	NOUN
ijtc-212	43	12	regarding	regard	VERB
ijtc-212	43	13	the	the	DET
ijtc-212	43	14	company	company	NOUN
ijtc-212	43	15	's	's	PART
ijtc-212	43	16	operations	operation	NOUN
ijtc-212	43	17	is	be	AUX
ijtc-212	43	18	responsible	responsible	ADJ
ijtc-212	43	19	for	for	ADP
ijtc-212	43	20	providing	provide	VERB
ijtc-212	43	21	information	information	NOUN
ijtc-212	43	22	to	to	ADP
ijtc-212	43	23	the	the	DET
ijtc-212	43	24	principal	principal	NOUN
ijtc-212	43	25	.	.	PUNCT
ijtc-212	44	1	meisser	meisser	VERB
ijtc-212	44	2	et	et	PROPN
ijtc-212	44	3	al	al	PROPN
ijtc-212	44	4	.	.	PUNCT
ijtc-212	45	1	(	(	PUNCT
ijtc-212	45	2	2006:7	2006:7	NUM
ijtc-212	45	3	)	)	PUNCT
ijtc-212	45	4	explained	explain	VERB
ijtc-212	45	5	that	that	SCONJ
ijtc-212	45	6	this	this	DET
ijtc-212	45	7	agency	agency	NOUN
ijtc-212	45	8	relationship	relationship	NOUN
ijtc-212	45	9	causes	cause	VERB
ijtc-212	45	10	two	two	NUM
ijtc-212	45	11	problems	problem	NOUN
ijtc-212	45	12	:	:	PUNCT
ijtc-212	45	13	asymmetric	asymmetric	ADJ
ijtc-212	45	14	information	information	NOUN
ijtc-212	45	15	(	(	PUNCT
ijtc-212	45	16	information	information	NOUN
ijtc-212	45	17	asymmetry	asymmetry	NOUN
ijtc-212	45	18	)	)	PUNCT
ijtc-212	45	19	and	and	CCONJ
ijtc-212	45	20	the	the	DET
ijtc-212	45	21	occurrence	occurrence	NOUN
ijtc-212	45	22	of	of	ADP
ijtc-212	45	23	a	a	DET
ijtc-212	45	24	conflict	conflict	NOUN
ijtc-212	45	25	of	of	ADP
ijtc-212	45	26	interest	interest	NOUN
ijtc-212	45	27	due	due	ADP
ijtc-212	45	28	to	to	ADP
ijtc-212	45	29	different	different	ADJ
ijtc-212	45	30	objectives	objective	NOUN
ijtc-212	45	31	.	.	PUNCT
ijtc-212	46	1	in	in	ADP
ijtc-212	46	2	practice	practice	NOUN
ijtc-212	46	3	,	,	PUNCT
ijtc-212	46	4	agency	agency	NOUN
ijtc-212	46	5	theory	theory	NOUN
ijtc-212	46	6	states	state	VERB
ijtc-212	46	7	that	that	SCONJ
ijtc-212	46	8	it	it	PRON
ijtc-212	46	9	will	will	AUX
ijtc-212	46	10	be	be	AUX
ijtc-212	46	11	difficult	difficult	ADJ
ijtc-212	46	12	to	to	PART
ijtc-212	46	13	believe	believe	VERB
ijtc-212	46	14	that	that	SCONJ
ijtc-212	46	15	management	management	NOUN
ijtc-212	46	16	(	(	PUNCT
ijtc-212	46	17	agents	agent	NOUN
ijtc-212	46	18	)	)	PUNCT
ijtc-212	46	19	will	will	AUX
ijtc-212	46	20	always	always	ADV
ijtc-212	46	21	act	act	VERB
ijtc-212	46	22	based	base	VERB
ijtc-212	46	23	on	on	ADP
ijtc-212	46	24	shareholders	shareholder	NOUN
ijtc-212	46	25	'	'	PART
ijtc-212	46	26	interests	interest	NOUN
ijtc-212	46	27	(	(	PUNCT
ijtc-212	46	28	principal	principal	NOUN
ijtc-212	46	29	)	)	PUNCT
ijtc-212	46	30	.	.	PUNCT
ijtc-212	47	1	agency	agency	NOUN
ijtc-212	47	2	theory	theory	NOUN
ijtc-212	47	3	explains	explain	VERB
ijtc-212	47	4	where	where	SCONJ
ijtc-212	47	5	a	a	DET
ijtc-212	47	6	conflict	conflict	NOUN
ijtc-212	47	7	of	of	ADP
ijtc-212	47	8	interest	interest	NOUN
ijtc-212	47	9	will	will	AUX
ijtc-212	47	10	arise	arise	VERB
ijtc-212	47	11	,	,	PUNCT
ijtc-212	47	12	where	where	SCONJ
ijtc-212	47	13	management	management	NOUN
ijtc-212	47	14	will	will	AUX
ijtc-212	47	15	act	act	VERB
ijtc-212	47	16	for	for	ADP
ijtc-212	47	17	personal	personal	ADJ
ijtc-212	47	18	interests	interest	NOUN
ijtc-212	47	19	and	and	CCONJ
ijtc-212	47	20	not	not	PART
ijtc-212	47	21	maximize	maximize	VERB
ijtc-212	47	22	shareholder	shareholder	NOUN
ijtc-212	47	23	interests	interest	NOUN
ijtc-212	47	24	.	.	PUNCT
ijtc-212	48	1	fraud	fraud	NOUN
ijtc-212	48	2	is	be	AUX
ijtc-212	48	3	an	an	DET
ijtc-212	48	4	action	action	NOUN
ijtc-212	48	5	against	against	ADP
ijtc-212	48	6	the	the	DET
ijtc-212	48	7	law	law	NOUN
ijtc-212	48	8	with	with	ADP
ijtc-212	48	9	an	an	DET
ijtc-212	48	10	element	element	NOUN
ijtc-212	48	11	of	of	ADP
ijtc-212	48	12	intent	intent	NOUN
ijtc-212	48	13	,	,	PUNCT
ijtc-212	48	14	which	which	PRON
ijtc-212	48	15	aims	aim	VERB
ijtc-212	48	16	to	to	PART
ijtc-212	48	17	cover	cover	VERB
ijtc-212	48	18	up	up	ADP
ijtc-212	48	19	the	the	DET
ijtc-212	48	20	mistakes	mistake	NOUN
ijtc-212	48	21	that	that	PRON
ijtc-212	48	22	have	have	AUX
ijtc-212	48	23	occurred	occur	VERB
ijtc-212	48	24	(	(	PUNCT
ijtc-212	48	25	tuanakotta	tuanakotta	NOUN
ijtc-212	48	26	,	,	PUNCT
ijtc-212	48	27	2013	2013	NUM
ijtc-212	48	28	)	)	PUNCT
ijtc-212	48	29	.	.	PUNCT
ijtc-212	49	1	tunggal	tunggal	PROPN
ijtc-212	49	2	(	(	PUNCT
ijtc-212	49	3	2012	2012	NUM
ijtc-212	49	4	)	)	PUNCT
ijtc-212	49	5	explains	explain	VERB
ijtc-212	49	6	that	that	SCONJ
ijtc-212	49	7	fraud	fraud	NOUN
ijtc-212	49	8	is	be	AUX
ijtc-212	49	9	defined	define	VERB
ijtc-212	49	10	as	as	ADP
ijtc-212	49	11	"	"	PUNCT
ijtc-212	49	12	deliberate	deliberate	ADJ
ijtc-212	49	13	fraud	fraud	NOUN
ijtc-212	49	14	in	in	ADP
ijtc-212	49	15	finance	finance	NOUN
ijtc-212	49	16	,	,	PUNCT
ijtc-212	49	17	which	which	PRON
ijtc-212	49	18	is	be	AUX
ijtc-212	49	19	intended	intend	VERB
ijtc-212	49	20	to	to	PART
ijtc-212	49	21	take	take	VERB
ijtc-212	49	22	assets	asset	NOUN
ijtc-212	49	23	or	or	CCONJ
ijtc-212	49	24	rights	right	NOUN
ijtc-212	49	25	of	of	ADP
ijtc-212	49	26	other	other	ADJ
ijtc-212	49	27	people	people	NOUN
ijtc-212	49	28	or	or	CCONJ
ijtc-212	49	29	parties	party	NOUN
ijtc-212	49	30	.	.	PUNCT
ijtc-212	49	31	"	"	PUNCT
ijtc-212	50	1	the	the	DET
ijtc-212	50	2	institute	institute	PROPN
ijtc-212	50	3	of	of	ADP
ijtc-212	50	4	internal	internal	ADJ
ijtc-212	50	5	auditors	auditor	NOUN
ijtc-212	50	6	(	(	PUNCT
ijtc-212	50	7	2013	2013	NUM
ijtc-212	50	8	)	)	PUNCT
ijtc-212	50	9	of	of	ADP
ijtc-212	50	10	the	the	DET
ijtc-212	50	11	iia	iia	NOUN
ijtc-212	50	12	(	(	PUNCT
ijtc-212	50	13	tuanakotta	tuanakotta	PROPN
ijtc-212	50	14	)	)	PUNCT
ijtc-212	50	15	explained	explain	VERB
ijtc-212	50	16	that	that	SCONJ
ijtc-212	50	17	fraud	fraud	NOUN
ijtc-212	50	18	refers	refer	VERB
ijtc-212	50	19	to	to	ADP
ijtc-212	50	20	any	any	DET
ijtc-212	50	21	illegal	illegal	ADJ
ijtc-212	50	22	behavior	behavior	NOUN
ijtc-212	50	23	characterized	characterize	VERB
ijtc-212	50	24	by	by	ADP
ijtc-212	50	25	deception	deception	NOUN
ijtc-212	50	26	,	,	PUNCT
ijtc-212	50	27	concealment	concealment	NOUN
ijtc-212	50	28	,	,	PUNCT
ijtc-212	50	29	or	or	CCONJ
ijtc-212	50	30	breach	breach	NOUN
ijtc-212	50	31	of	of	ADP
ijtc-212	50	32	trust	trust	NOUN
ijtc-212	50	33	.	.	PUNCT
ijtc-212	51	1	these	these	DET
ijtc-212	51	2	actions	action	NOUN
ijtc-212	51	3	do	do	AUX
ijtc-212	51	4	not	not	PART
ijtc-212	51	5	rely	rely	VERB
ijtc-212	51	6	on	on	ADP
ijtc-212	51	7	the	the	DET
ijtc-212	51	8	use	use	NOUN
ijtc-212	51	9	of	of	ADP
ijtc-212	51	10	violence	violence	NOUN
ijtc-212	51	11	or	or	CCONJ
ijtc-212	51	12	threats	threat	NOUN
ijtc-212	51	13	of	of	ADP
ijtc-212	51	14	force	force	NOUN
ijtc-212	51	15	.	.	PUNCT
ijtc-212	52	1	individuals	individual	NOUN
ijtc-212	52	2	and	and	CCONJ
ijtc-212	52	3	organizations	organization	NOUN
ijtc-212	52	4	fraudulently	fraudulently	ADV
ijtc-212	52	5	property	property	NOUN
ijtc-212	52	6	,	,	PUNCT
ijtc-212	52	7	obtain	obtain	VERB
ijtc-212	52	8	money	money	NOUN
ijtc-212	52	9	,	,	PUNCT
ijtc-212	52	10	services	service	NOUN
ijtc-212	52	11	,	,	PUNCT
ijtc-212	52	12	service	service	NOUN
ijtc-212	52	13	loss	loss	NOUN
ijtc-212	52	14	,	,	PUNCT
ijtc-212	52	15	avoid	avoid	VERB
ijtc-212	52	16	payment	payment	NOUN
ijtc-212	52	17	,	,	PUNCT
ijtc-212	52	18	and	and	CCONJ
ijtc-212	52	19	ensure	ensure	VERB
ijtc-212	52	20	personal	personal	ADJ
ijtc-212	52	21	or	or	CCONJ
ijtc-212	52	22	business	business	NOUN
ijtc-212	52	23	advantages	advantage	NOUN
ijtc-212	52	24	.	.	PUNCT
ijtc-212	53	1	from	from	ADP
ijtc-212	53	2	the	the	DET
ijtc-212	53	3	various	various	ADJ
ijtc-212	53	4	meanings	meaning	NOUN
ijtc-212	53	5	above	above	ADV
ijtc-212	53	6	,	,	PUNCT
ijtc-212	53	7	it	it	PRON
ijtc-212	53	8	can	can	AUX
ijtc-212	53	9	be	be	AUX
ijtc-212	53	10	concluded	conclude	VERB
ijtc-212	53	11	that	that	SCONJ
ijtc-212	53	12	fraud	fraud	NOUN
ijtc-212	53	13	is	be	AUX
ijtc-212	53	14	an	an	DET
ijtc-212	53	15	act	act	NOUN
ijtc-212	53	16	committed	commit	VERB
ijtc-212	53	17	by	by	ADP
ijtc-212	53	18	an	an	DET
ijtc-212	53	19	individual	individual	NOUN
ijtc-212	53	20	or	or	CCONJ
ijtc-212	53	21	organization	organization	NOUN
ijtc-212	53	22	intentionally	intentionally	ADV
ijtc-212	53	23	to	to	PART
ijtc-212	53	24	cheat	cheat	VERB
ijtc-212	53	25	,	,	PUNCT
ijtc-212	53	26	hide	hide	VERB
ijtc-212	53	27	,	,	PUNCT
ijtc-212	53	28	or	or	CCONJ
ijtc-212	53	29	gain	gain	VERB
ijtc-212	53	30	an	an	DET
ijtc-212	53	31	advantage	advantage	NOUN
ijtc-212	53	32	in	in	ADP
ijtc-212	53	33	a	a	DET
ijtc-212	53	34	condition	condition	NOUN
ijtc-212	53	35	where	where	SCONJ
ijtc-212	53	36	such	such	ADJ
ijtc-212	53	37	action	action	NOUN
ijtc-212	53	38	can	can	AUX
ijtc-212	53	39	harm	harm	VERB
ijtc-212	53	40	other	other	ADJ
ijtc-212	53	41	parties	party	NOUN
ijtc-212	53	42	.	.	PUNCT
ijtc-212	54	1	according	accord	VERB
ijtc-212	54	2	to	to	ADP
ijtc-212	54	3	acfe	acfe	NOUN
ijtc-212	54	4	(	(	PUNCT
ijtc-212	54	5	2014	2014	NUM
ijtc-212	54	6	)	)	PUNCT
ijtc-212	54	7	,	,	PUNCT
ijtc-212	54	8	fraud	fraud	NOUN
ijtc-212	54	9	consists	consist	VERB
ijtc-212	54	10	of	of	ADP
ijtc-212	54	11	3	3	NUM
ijtc-212	54	12	categories	category	NOUN
ijtc-212	54	13	:	:	PUNCT
ijtc-212	54	14	asset	asset	NOUN
ijtc-212	54	15	misappropriations	misappropriation	NOUN
ijtc-212	54	16	,	,	PUNCT
ijtc-212	54	17	corruption	corruption	NOUN
ijtc-212	54	18	,	,	PUNCT
ijtc-212	54	19	and	and	CCONJ
ijtc-212	54	20	financial	financial	ADJ
ijtc-212	54	21	statement	statement	NOUN
ijtc-212	54	22	fraud	fraud	NOUN
ijtc-212	54	23	.	.	PUNCT
ijtc-212	55	1	fraudulent	fraudulent	ADJ
ijtc-212	55	2	financial	financial	ADJ
ijtc-212	55	3	statements	statement	NOUN
ijtc-212	55	4	can	can	AUX
ijtc-212	55	5	be	be	AUX
ijtc-212	55	6	interpreted	interpret	VERB
ijtc-212	55	7	as	as	ADP
ijtc-212	55	8	making	make	VERB
ijtc-212	55	9	the	the	DET
ijtc-212	55	10	information	information	NOUN
ijtc-212	55	11	displayed	display	VERB
ijtc-212	55	12	in	in	ADP
ijtc-212	55	13	the	the	DET
ijtc-212	55	14	financial	financial	ADJ
ijtc-212	55	15	statements	statement	NOUN
ijtc-212	55	16	not	not	PART
ijtc-212	55	17	show	show	VERB
ijtc-212	55	18	its	its	PRON
ijtc-212	55	19	original	original	ADJ
ijtc-212	55	20	state	state	NOUN
ijtc-212	55	21	so	so	SCONJ
ijtc-212	55	22	that	that	SCONJ
ijtc-212	55	23	the	the	DET
ijtc-212	55	24	information	information	NOUN
ijtc-212	55	25	makes	make	VERB
ijtc-212	55	26	the	the	DET
ijtc-212	55	27	users	user	NOUN
ijtc-212	55	28	of	of	ADP
ijtc-212	55	29	the	the	DET
ijtc-212	55	30	financial	financial	ADJ
ijtc-212	55	31	statements	statement	NOUN
ijtc-212	55	32	make	make	VERB
ijtc-212	55	33	wrong	wrong	ADJ
ijtc-212	55	34	decisions	decision	NOUN
ijtc-212	55	35	and	and	CCONJ
ijtc-212	55	36	suffer	suffer	VERB
ijtc-212	55	37	heavy	heavy	ADJ
ijtc-212	55	38	losses	loss	NOUN
ijtc-212	55	39	.	.	PUNCT
ijtc-212	56	1	arens	arens	PROPN
ijtc-212	56	2	et	et	PROPN
ijtc-212	56	3	al	al	PROPN
ijtc-212	56	4	.	.	PROPN
ijtc-212	57	1	(	(	PUNCT
ijtc-212	57	2	2008	2008	NUM
ijtc-212	57	3	)	)	PUNCT
ijtc-212	57	4	explained	explain	VERB
ijtc-212	57	5	that	that	SCONJ
ijtc-212	57	6	fraudulent	fraudulent	ADJ
ijtc-212	57	7	financial	financial	ADJ
ijtc-212	57	8	statements	statement	NOUN
ijtc-212	57	9	are	be	AUX
ijtc-212	57	10	deliberately	deliberately	ADV
ijtc-212	57	11	deceptive	deceptive	ADJ
ijtc-212	57	12	statements	statement	NOUN
ijtc-212	57	13	,	,	PUNCT
ijtc-212	57	14	understatement	understatement	NOUN
ijtc-212	57	15	of	of	ADP
ijtc-212	57	16	amounts	amount	NOUN
ijtc-212	57	17	,	,	PUNCT
ijtc-212	57	18	or	or	CCONJ
ijtc-212	57	19	disclosures	disclosure	NOUN
ijtc-212	57	20	to	to	PART
ijtc-212	57	21	deceive	deceive	VERB
ijtc-212	57	22	users	user	NOUN
ijtc-212	57	23	.	.	PUNCT
ijtc-212	58	1	most	most	ADJ
ijtc-212	58	2	cases	case	NOUN
ijtc-212	58	3	of	of	ADP
ijtc-212	58	4	fraudulent	fraudulent	ADJ
ijtc-212	58	5	financial	financial	ADJ
ijtc-212	58	6	statements	statement	NOUN
ijtc-212	58	7	involve	involve	VERB
ijtc-212	58	8	deliberate	deliberate	ADJ
ijtc-212	58	9	misstatements	misstatement	NOUN
ijtc-212	58	10	of	of	ADP
ijtc-212	58	11	undisclosed	undisclosed	ADJ
ijtc-212	58	12	amounts	amount	NOUN
ijtc-212	58	13	.	.	PUNCT
ijtc-212	59	1	omitting	omit	VERB
ijtc-212	59	2	amounts	amount	NOUN
ijtc-212	59	3	is	be	AUX
ijtc-212	59	4	rare	rare	ADJ
ijtc-212	59	5	,	,	PUNCT
ijtc-212	59	6	but	but	CCONJ
ijtc-212	59	7	companies	company	NOUN
ijtc-212	59	8	can	can	AUX
ijtc-212	59	9	exaggerate	exaggerate	VERB
ijtc-212	59	10	revenue	revenue	NOUN
ijtc-212	59	11	by	by	ADP
ijtc-212	59	12	omitting	omit	VERB
ijtc-212	59	13	accounts	account	NOUN
ijtc-212	59	14	payable	payable	ADJ
ijtc-212	59	15	and	and	CCONJ
ijtc-212	59	16	other	other	ADJ
ijtc-212	59	17	liabilities	liability	NOUN
ijtc-212	59	18	.	.	PUNCT
ijtc-212	60	1	although	although	SCONJ
ijtc-212	60	2	not	not	PART
ijtc-212	60	3	so	so	ADV
ijtc-212	60	4	frequent	frequent	ADJ
ijtc-212	60	5	,	,	PUNCT
ijtc-212	60	6	there	there	PRON
ijtc-212	60	7	are	be	VERB
ijtc-212	60	8	several	several	ADJ
ijtc-212	60	9	notable	notable	ADJ
ijtc-212	60	10	cases	case	NOUN
ijtc-212	60	11	of	of	ADP
ijtc-212	60	12	fraudulent	fraudulent	ADJ
ijtc-212	60	13	financial	financial	ADJ
ijtc-212	60	14	statements	statement	NOUN
ijtc-212	60	15	involving	involve	VERB
ijtc-212	60	16	adequate	adequate	ADJ
ijtc-212	60	17	disclosure	disclosure	NOUN
ijtc-212	60	18	.	.	PUNCT
ijtc-212	61	1	determinants	determinant	NOUN
ijtc-212	61	2	fraudulent	fraudulent	ADJ
ijtc-212	61	3	financial	financial	ADJ
ijtc-212	61	4	statements	statement	NOUN
ijtc-212	61	5	using	use	VERB
ijtc-212	61	6	the	the	DET
ijtc-212	61	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	61	8	model	model	NOUN
ijtc-212	61	9	on	on	ADP
ijtc-212	61	10	infrastructure	infrastructure	NOUN
ijtc-212	61	11	sector	sector	NOUN
ijtc-212	61	12	companies	company	NOUN
ijtc-212	61	13	in	in	ADP
ijtc-212	61	14	indonesia	indonesia	PROPN
ijtc-212	61	15	anan	anan	PROPN
ijtc-212	61	16	115	115	NUM
ijtc-212	62	1	|	|	ADV
ijtc-212	62	2	ilomata	ilomata	PROPN
ijtc-212	62	3	international	international	ADJ
ijtc-212	62	4	journal	journal	NOUN
ijtc-212	62	5	of	of	ADP
ijtc-212	62	6	tax	tax	PROPN
ijtc-212	62	7	&	&	CCONJ
ijtc-212	62	8	accounting	accounting	PROPN
ijtc-212	62	9	volume	volume	NOUN
ijtc-212	62	10	2	2	NUM
ijtc-212	62	11	issue	issue	NOUN
ijtc-212	62	12	2	2	NUM
ijtc-212	62	13	,	,	PUNCT
ijtc-212	62	14	april	april	PROPN
ijtc-212	62	15	2021	2021	NUM
ijtc-212	62	16	sarwoko	sarwoko	PROPN
ijtc-212	62	17	et	et	PROPN
ijtc-212	62	18	al	al	PROPN
ijtc-212	62	19	.	.	PROPN
ijtc-212	63	1	(	(	PUNCT
ijtc-212	63	2	2001	2001	NUM
ijtc-212	63	3	)	)	PUNCT
ijtc-212	63	4	explained	explain	VERB
ijtc-212	63	5	that	that	SCONJ
ijtc-212	63	6	fraudulent	fraudulent	ADJ
ijtc-212	63	7	financial	financial	ADJ
ijtc-212	63	8	statements	statement	NOUN
ijtc-212	63	9	are	be	AUX
ijtc-212	63	10	a	a	DET
ijtc-212	63	11	misstatement	misstatement	NOUN
ijtc-212	63	12	or	or	CCONJ
ijtc-212	63	13	deliberate	deliberate	ADJ
ijtc-212	63	14	omission	omission	NOUN
ijtc-212	63	15	of	of	ADP
ijtc-212	63	16	the	the	DET
ijtc-212	63	17	amount	amount	NOUN
ijtc-212	63	18	of	of	ADP
ijtc-212	63	19	disclosure	disclosure	NOUN
ijtc-212	63	20	in	in	ADP
ijtc-212	63	21	financial	financial	ADJ
ijtc-212	63	22	statements	statement	NOUN
ijtc-212	63	23	.	.	PUNCT
ijtc-212	64	1	act	act	PROPN
ijtc-212	64	2	/	/	SYM
ijtc-212	64	3	law	law	NOUN
ijtc-212	64	4	no	no	NOUN
ijtc-212	64	5	.	.	NOUN
ijtc-212	64	6	20	20	NUM
ijtc-212	64	7	of	of	ADP
ijtc-212	64	8	2001	2001	NUM
ijtc-212	64	9	of	of	ADP
ijtc-212	64	10	republic	republic	PROPN
ijtc-212	64	11	indonesia	indonesia	PROPN
ijtc-212	64	12	states	state	VERB
ijtc-212	64	13	that	that	SCONJ
ijtc-212	64	14	fraudulent	fraudulent	ADJ
ijtc-212	64	15	acts	act	NOUN
ijtc-212	64	16	and	and	CCONJ
ijtc-212	64	17	actions	action	NOUN
ijtc-212	64	18	that	that	PRON
ijtc-212	64	19	harm	harm	VERB
ijtc-212	64	20	state	state	NOUN
ijtc-212	64	21	finances	finance	NOUN
ijtc-212	64	22	are	be	AUX
ijtc-212	64	23	corruption	corruption	NOUN
ijtc-212	64	24	types	type	NOUN
ijtc-212	64	25	.	.	PUNCT
ijtc-212	65	1	effendi	effendi	VERB
ijtc-212	65	2	(	(	PUNCT
ijtc-212	65	3	2006	2006	NUM
ijtc-212	65	4	)	)	PUNCT
ijtc-212	65	5	mentioned	mention	VERB
ijtc-212	65	6	three	three	NUM
ijtc-212	65	7	reasons	reason	NOUN
ijtc-212	65	8	for	for	ADP
ijtc-212	65	9	fraud	fraud	NOUN
ijtc-212	65	10	in	in	ADP
ijtc-212	65	11	financial	financial	ADJ
ijtc-212	65	12	statements	statement	NOUN
ijtc-212	65	13	,	,	PUNCT
ijtc-212	65	14	namely	namely	ADV
ijtc-212	65	15	:	:	PUNCT
ijtc-212	65	16	(	(	PUNCT
ijtc-212	65	17	1	1	X
ijtc-212	65	18	)	)	PUNCT
ijtc-212	65	19	manipulation	manipulation	NOUN
ijtc-212	65	20	,	,	PUNCT
ijtc-212	65	21	forgery	forgery	NOUN
ijtc-212	65	22	,	,	PUNCT
ijtc-212	65	23	alteration	alteration	NOUN
ijtc-212	65	24	of	of	ADP
ijtc-212	65	25	financial	financial	ADJ
ijtc-212	65	26	report	report	NOUN
ijtc-212	65	27	notes	note	NOUN
ijtc-212	65	28	and	and	CCONJ
ijtc-212	65	29	supporting	support	VERB
ijtc-212	65	30	documents	document	NOUN
ijtc-212	65	31	of	of	ADP
ijtc-212	65	32	financial	financial	ADJ
ijtc-212	65	33	statements	statement	NOUN
ijtc-212	65	34	provided	provide	VERB
ijtc-212	65	35	;	;	PUNCT
ijtc-212	65	36	(	(	PUNCT
ijtc-212	65	37	2	2	X
ijtc-212	65	38	)	)	PUNCT
ijtc-212	65	39	false	false	ADJ
ijtc-212	65	40	material	material	NOUN
ijtc-212	65	41	misinformation	misinformation	NOUN
ijtc-212	65	42	in	in	ADP
ijtc-212	65	43	financial	financial	ADJ
ijtc-212	65	44	statements	statement	NOUN
ijtc-212	65	45	statement	statement	NOUN
ijtc-212	65	46	,	,	PUNCT
ijtc-212	65	47	(	(	PUNCT
ijtc-212	65	48	3	3	X
ijtc-212	65	49	)	)	PUNCT
ijtc-212	65	50	misuse	misuse	NOUN
ijtc-212	65	51	of	of	ADP
ijtc-212	65	52	accounting	accounting	NOUN
ijtc-212	65	53	standards	standard	NOUN
ijtc-212	65	54	on	on	ADP
ijtc-212	65	55	the	the	DET
ijtc-212	65	56	amount	amount	NOUN
ijtc-212	65	57	,	,	PUNCT
ijtc-212	65	58	classification	classification	NOUN
ijtc-212	65	59	,	,	PUNCT
ijtc-212	65	60	presentation	presentation	NOUN
ijtc-212	65	61	,	,	PUNCT
ijtc-212	65	62	and	and	CCONJ
ijtc-212	65	63	disclosure	disclosure	NOUN
ijtc-212	65	64	.	.	PUNCT
ijtc-212	66	1	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	66	2	are	be	AUX
ijtc-212	66	3	models	model	NOUN
ijtc-212	66	4	that	that	PRON
ijtc-212	66	5	explain	explain	VERB
ijtc-212	66	6	the	the	DET
ijtc-212	66	7	factors	factor	NOUN
ijtc-212	66	8	of	of	ADP
ijtc-212	66	9	fraud	fraud	NOUN
ijtc-212	66	10	.	.	PUNCT
ijtc-212	67	1	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	67	2	are	be	AUX
ijtc-212	67	3	stand	stand	VERB
ijtc-212	67	4	from	from	ADP
ijtc-212	67	5	the	the	DET
ijtc-212	67	6	stimulus	stimulus	NOUN
ijtc-212	67	7	,	,	PUNCT
ijtc-212	67	8	capability	capability	NOUN
ijtc-212	67	9	,	,	PUNCT
ijtc-212	67	10	opportunity	opportunity	NOUN
ijtc-212	67	11	,	,	PUNCT
ijtc-212	67	12	rationalization	rationalization	NOUN
ijtc-212	67	13	,	,	PUNCT
ijtc-212	67	14	and	and	CCONJ
ijtc-212	67	15	ego	ego	NOUN
ijtc-212	67	16	(	(	PUNCT
ijtc-212	67	17	vousinas	vousina	NOUN
ijtc-212	67	18	,	,	PUNCT
ijtc-212	67	19	2019	2019	NUM
ijtc-212	67	20	)	)	PUNCT
ijtc-212	67	21	.	.	PUNCT
ijtc-212	68	1	the	the	DET
ijtc-212	68	2	following	following	NOUN
ijtc-212	68	3	describes	describe	VERB
ijtc-212	68	4	the	the	DET
ijtc-212	68	5	elements	element	NOUN
ijtc-212	68	6	of	of	ADP
ijtc-212	68	7	the	the	DET
ijtc-212	68	8	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	68	9	model	model	NOUN
ijtc-212	68	10	:	:	PUNCT
ijtc-212	68	11	1	1	NUM
ijtc-212	68	12	.	.	NOUN
ijtc-212	68	13	stimulus	stimulus	NOUN
ijtc-212	68	14	(	(	PUNCT
ijtc-212	68	15	incentive	incentive	NOUN
ijtc-212	68	16	)	)	PUNCT
ijtc-212	68	17	.	.	PUNCT
ijtc-212	69	1	fraud	fraud	NOUN
ijtc-212	69	2	is	be	AUX
ijtc-212	69	3	caused	cause	VERB
ijtc-212	69	4	by	by	ADP
ijtc-212	69	5	high	high	ADJ
ijtc-212	69	6	pressure	pressure	NOUN
ijtc-212	69	7	,	,	PUNCT
ijtc-212	69	8	which	which	PRON
ijtc-212	69	9	is	be	AUX
ijtc-212	69	10	financial	financial	ADJ
ijtc-212	69	11	.	.	PUNCT
ijtc-212	70	1	there	there	PRON
ijtc-212	70	2	are	be	VERB
ijtc-212	70	3	different	different	ADJ
ijtc-212	70	4	forms	form	NOUN
ijtc-212	70	5	of	of	ADP
ijtc-212	70	6	stress	stress	NOUN
ijtc-212	70	7	.	.	PUNCT
ijtc-212	71	1	for	for	ADP
ijtc-212	71	2	example	example	NOUN
ijtc-212	71	3	;	;	PUNCT
ijtc-212	71	4	due	due	ADP
ijtc-212	71	5	to	to	ADP
ijtc-212	71	6	the	the	DET
ijtc-212	71	7	pressure	pressure	NOUN
ijtc-212	71	8	to	to	PART
ijtc-212	71	9	achieve	achieve	VERB
ijtc-212	71	10	goals	goal	NOUN
ijtc-212	71	11	(	(	PUNCT
ijtc-212	71	12	especially	especially	ADV
ijtc-212	71	13	in	in	ADP
ijtc-212	71	14	times	time	NOUN
ijtc-212	71	15	of	of	ADP
ijtc-212	71	16	crisis	crisis	NOUN
ijtc-212	71	17	)	)	PUNCT
ijtc-212	71	18	,	,	PUNCT
ijtc-212	71	19	the	the	DET
ijtc-212	71	20	frustration	frustration	NOUN
ijtc-212	71	21	of	of	ADP
ijtc-212	71	22	the	the	DET
ijtc-212	71	23	work	work	NOUN
ijtc-212	71	24	environment	environment	NOUN
ijtc-212	71	25	,	,	PUNCT
ijtc-212	71	26	professional	professional	ADJ
ijtc-212	71	27	ambitions	ambition	NOUN
ijtc-212	71	28	,	,	PUNCT
ijtc-212	71	29	and	and	CCONJ
ijtc-212	71	30	the	the	DET
ijtc-212	71	31	desire	desire	NOUN
ijtc-212	71	32	to	to	PART
ijtc-212	71	33	achieve	achieve	VERB
ijtc-212	71	34	these	these	DET
ijtc-212	71	35	goals	goal	NOUN
ijtc-212	71	36	as	as	ADV
ijtc-212	71	37	soon	soon	ADV
ijtc-212	71	38	as	as	ADP
ijtc-212	71	39	possible	possible	ADJ
ijtc-212	71	40	,	,	PUNCT
ijtc-212	71	41	the	the	DET
ijtc-212	71	42	company	company	NOUN
ijtc-212	71	43	has	have	VERB
ijtc-212	71	44	high	high	ADJ
ijtc-212	71	45	financial	financial	ADJ
ijtc-212	71	46	needs	need	NOUN
ijtc-212	71	47	or	or	CCONJ
ijtc-212	71	48	requires	require	VERB
ijtc-212	71	49	the	the	DET
ijtc-212	71	50	company	company	NOUN
ijtc-212	71	51	to	to	PART
ijtc-212	71	52	report	report	VERB
ijtc-212	71	53	higher	high	ADJ
ijtc-212	71	54	performance	performance	NOUN
ijtc-212	71	55	as	as	ADV
ijtc-212	71	56	much	much	ADV
ijtc-212	71	57	as	as	ADP
ijtc-212	71	58	possible	possible	ADJ
ijtc-212	71	59	.	.	PUNCT
ijtc-212	72	1	due	due	ADP
ijtc-212	72	2	to	to	ADP
ijtc-212	72	3	economic	economic	ADJ
ijtc-212	72	4	recession	recession	NOUN
ijtc-212	72	5	and	and	CCONJ
ijtc-212	72	6	pressure	pressure	NOUN
ijtc-212	72	7	in	in	ADP
ijtc-212	72	8	the	the	DET
ijtc-212	72	9	crisis	crisis	NOUN
ijtc-212	72	10	years	year	NOUN
ijtc-212	72	11	,	,	PUNCT
ijtc-212	72	12	the	the	DET
ijtc-212	72	13	possibility	possibility	NOUN
ijtc-212	72	14	of	of	ADP
ijtc-212	72	15	fraud	fraud	NOUN
ijtc-212	72	16	has	have	AUX
ijtc-212	72	17	dramatically	dramatically	ADV
ijtc-212	72	18	increased	increase	VERB
ijtc-212	72	19	.	.	PUNCT
ijtc-212	73	1	2	2	X
ijtc-212	73	2	.	.	X
ijtc-212	73	3	capability	capability	NOUN
ijtc-212	73	4	.	.	PUNCT
ijtc-212	74	1	ability	ability	NOUN
ijtc-212	74	2	refers	refer	VERB
ijtc-212	74	3	to	to	ADP
ijtc-212	74	4	a	a	DET
ijtc-212	74	5	person	person	NOUN
ijtc-212	74	6	's	's	PART
ijtc-212	74	7	traits	trait	NOUN
ijtc-212	74	8	and	and	CCONJ
ijtc-212	74	9	personality	personality	NOUN
ijtc-212	74	10	.	.	PUNCT
ijtc-212	75	1	without	without	ADP
ijtc-212	75	2	proper	proper	ADJ
ijtc-212	75	3	personnel	personnel	NOUN
ijtc-212	75	4	to	to	PART
ijtc-212	75	5	implement	implement	VERB
ijtc-212	75	6	the	the	DET
ijtc-212	75	7	fraud	fraud	NOUN
ijtc-212	75	8	's	's	PART
ijtc-212	75	9	details	detail	NOUN
ijtc-212	75	10	,	,	PUNCT
ijtc-212	75	11	many	many	ADJ
ijtc-212	75	12	scams	scam	NOUN
ijtc-212	75	13	will	will	AUX
ijtc-212	75	14	not	not	PART
ijtc-212	75	15	occur	occur	VERB
ijtc-212	75	16	,	,	PUNCT
ijtc-212	75	17	especially	especially	ADV
ijtc-212	75	18	the	the	DET
ijtc-212	75	19	multi	multi	ADJ
ijtc-212	75	20	-	-	ADJ
ijtc-212	75	21	billion	billion	NUM
ijtc-212	75	22	dollar	dollar	NOUN
ijtc-212	75	23	financial	financial	ADJ
ijtc-212	75	24	statement	statement	NOUN
ijtc-212	75	25	fraud	fraud	NOUN
ijtc-212	75	26	.	.	PUNCT
ijtc-212	76	1	3	3	X
ijtc-212	76	2	.	.	X
ijtc-212	76	3	opportunity	opportunity	NOUN
ijtc-212	76	4	.	.	PUNCT
ijtc-212	77	1	opportunity	opportunity	NOUN
ijtc-212	77	2	is	be	AUX
ijtc-212	77	3	the	the	DET
ijtc-212	77	4	ability	ability	NOUN
ijtc-212	77	5	to	to	PART
ijtc-212	77	6	deceive	deceive	VERB
ijtc-212	77	7	.	.	PUNCT
ijtc-212	78	1	criminals	criminal	NOUN
ijtc-212	78	2	think	think	VERB
ijtc-212	78	3	they	they	PRON
ijtc-212	78	4	can	can	AUX
ijtc-212	78	5	commit	commit	VERB
ijtc-212	78	6	and	and	CCONJ
ijtc-212	78	7	commit	commit	VERB
ijtc-212	78	8	fraud	fraud	NOUN
ijtc-212	78	9	without	without	ADP
ijtc-212	78	10	being	be	AUX
ijtc-212	78	11	discovered	discover	VERB
ijtc-212	78	12	.	.	PUNCT
ijtc-212	79	1	it	it	PRON
ijtc-212	79	2	should	should	AUX
ijtc-212	79	3	be	be	AUX
ijtc-212	79	4	noted	note	VERB
ijtc-212	79	5	that	that	SCONJ
ijtc-212	79	6	participants	participant	NOUN
ijtc-212	79	7	believe	believe	VERB
ijtc-212	79	8	that	that	SCONJ
ijtc-212	79	9	opportunities	opportunity	NOUN
ijtc-212	79	10	are	be	AUX
ijtc-212	79	11	real	real	ADJ
ijtc-212	79	12	,	,	PUNCT
ijtc-212	79	13	which	which	PRON
ijtc-212	79	14	means	mean	VERB
ijtc-212	79	15	they	they	PRON
ijtc-212	79	16	are	be	AUX
ijtc-212	79	17	not	not	PART
ijtc-212	79	18	hidden	hide	VERB
ijtc-212	79	19	.	.	PUNCT
ijtc-212	80	1	fraud	fraud	NOUN
ijtc-212	80	2	research	research	PROPN
ijtc-212	80	3	emphasizes	emphasize	VERB
ijtc-212	80	4	that	that	SCONJ
ijtc-212	80	5	the	the	DET
ijtc-212	80	6	position	position	NOUN
ijtc-212	80	7	and	and	CCONJ
ijtc-212	80	8	authority	authority	NOUN
ijtc-212	80	9	of	of	ADP
ijtc-212	80	10	individuals	individual	NOUN
ijtc-212	80	11	in	in	ADP
ijtc-212	80	12	the	the	DET
ijtc-212	80	13	company	company	NOUN
ijtc-212	80	14	also	also	ADV
ijtc-212	80	15	provide	provide	VERB
ijtc-212	80	16	opportunities	opportunity	NOUN
ijtc-212	80	17	.	.	PUNCT
ijtc-212	81	1	4	4	X
ijtc-212	81	2	.	.	X
ijtc-212	81	3	rationalization	rationalization	NOUN
ijtc-212	81	4	.	.	PUNCT
ijtc-212	82	1	rationalization	rationalization	NOUN
ijtc-212	82	2	is	be	AUX
ijtc-212	82	3	an	an	DET
ijtc-212	82	4	essential	essential	ADJ
ijtc-212	82	5	factor	factor	NOUN
ijtc-212	82	6	in	in	ADP
ijtc-212	82	7	the	the	DET
ijtc-212	82	8	occurrence	occurrence	NOUN
ijtc-212	82	9	of	of	ADP
ijtc-212	82	10	fraud	fraud	NOUN
ijtc-212	82	11	.	.	PUNCT
ijtc-212	83	1	in	in	ADP
ijtc-212	83	2	this	this	DET
ijtc-212	83	3	kind	kind	NOUN
ijtc-212	83	4	of	of	ADP
ijtc-212	83	5	fraud	fraud	NOUN
ijtc-212	83	6	,	,	PUNCT
ijtc-212	83	7	the	the	DET
ijtc-212	83	8	perpetrator	perpetrator	NOUN
ijtc-212	83	9	seeks	seek	VERB
ijtc-212	83	10	justification	justification	NOUN
ijtc-212	83	11	for	for	ADP
ijtc-212	83	12	his	his	PRON
ijtc-212	83	13	behavior	behavior	NOUN
ijtc-212	83	14	.	.	PUNCT
ijtc-212	84	1	for	for	ADP
ijtc-212	84	2	example	example	NOUN
ijtc-212	84	3	,	,	PUNCT
ijtc-212	84	4	his	his	PRON
ijtc-212	84	5	behavior	behavior	NOUN
ijtc-212	84	6	makes	make	VERB
ijtc-212	84	7	his	his	PRON
ijtc-212	84	8	family	family	NOUN
ijtc-212	84	9	and	and	CCONJ
ijtc-212	84	10	relatives	relative	NOUN
ijtc-212	84	11	happy	happy	ADJ
ijtc-212	84	12	,	,	PUNCT
ijtc-212	84	13	and	and	CCONJ
ijtc-212	84	14	the	the	DET
ijtc-212	84	15	company	company	NOUN
ijtc-212	84	16	has	have	AUX
ijtc-212	84	17	made	make	VERB
ijtc-212	84	18	considerable	considerable	ADJ
ijtc-212	84	19	profits	profit	NOUN
ijtc-212	84	20	.	.	PUNCT
ijtc-212	85	1	account	account	VERB
ijtc-212	85	2	for	for	ADP
ijtc-212	85	3	a	a	DET
ijtc-212	85	4	small	small	ADJ
ijtc-212	85	5	part	part	NOUN
ijtc-212	85	6	of	of	ADP
ijtc-212	85	7	these	these	DET
ijtc-212	85	8	profits	profit	NOUN
ijtc-212	85	9	.	.	PUNCT
ijtc-212	86	1	5	5	X
ijtc-212	86	2	.	.	X
ijtc-212	86	3	ego	ego	NOUN
ijtc-212	86	4	.	.	PUNCT
ijtc-212	86	5	ego	ego	NOUN
ijtc-212	86	6	is	be	AUX
ijtc-212	86	7	a	a	DET
ijtc-212	86	8	theory	theory	NOUN
ijtc-212	86	9	from	from	ADP
ijtc-212	86	10	psychology	psychology	NOUN
ijtc-212	86	11	based	base	VERB
ijtc-212	86	12	on	on	ADP
ijtc-212	86	13	a	a	DET
ijtc-212	86	14	person	person	NOUN
ijtc-212	86	15	's	's	PART
ijtc-212	86	16	criminal	criminal	ADJ
ijtc-212	86	17	behavior	behavior	NOUN
ijtc-212	86	18	view	view	NOUN
ijtc-212	86	19	.	.	PUNCT
ijtc-212	87	1	the	the	DET
ijtc-212	87	2	ego	ego	NOUN
ijtc-212	87	3	is	be	AUX
ijtc-212	87	4	a	a	DET
ijtc-212	87	5	personality	personality	NOUN
ijtc-212	87	6	,	,	PUNCT
ijtc-212	87	7	which	which	PRON
ijtc-212	87	8	can	can	AUX
ijtc-212	87	9	help	help	VERB
ijtc-212	87	10	solve	solve	VERB
ijtc-212	87	11	problems	problem	NOUN
ijtc-212	87	12	by	by	ADP
ijtc-212	87	13	mediating	mediate	VERB
ijtc-212	87	14	between	between	ADP
ijtc-212	87	15	the	the	DET
ijtc-212	87	16	needs	need	NOUN
ijtc-212	87	17	of	of	ADP
ijtc-212	87	18	the	the	DET
ijtc-212	87	19	company	company	NOUN
ijtc-212	87	20	,	,	PUNCT
ijtc-212	87	21	the	the	DET
ijtc-212	87	22	self	self	NOUN
ijtc-212	87	23	,	,	PUNCT
ijtc-212	87	24	and	and	CCONJ
ijtc-212	87	25	the	the	DET
ijtc-212	87	26	company	company	NOUN
ijtc-212	87	27	environment	environment	NOUN
ijtc-212	87	28	.	.	PUNCT
ijtc-212	88	1	self	self	NOUN
ijtc-212	88	2	prevents	prevent	VERB
ijtc-212	88	3	us	we	PRON
ijtc-212	88	4	from	from	ADP
ijtc-212	88	5	taking	take	VERB
ijtc-212	88	6	action	action	NOUN
ijtc-212	88	7	on	on	ADP
ijtc-212	88	8	every	every	DET
ijtc-212	88	9	impulse	impulse	NOUN
ijtc-212	88	10	of	of	ADP
ijtc-212	88	11	ourselves	ourselves	PRON
ijtc-212	88	12	.	.	PUNCT
ijtc-212	89	1	stotland	stotland	PROPN
ijtc-212	89	2	(	(	PUNCT
ijtc-212	89	3	1977	1977	NUM
ijtc-212	89	4	)	)	PUNCT
ijtc-212	89	5	in	in	ADP
ijtc-212	89	6	vousinas	vousinas	PROPN
ijtc-212	89	7	(	(	PUNCT
ijtc-212	89	8	2019	2019	NUM
ijtc-212	89	9	)	)	PUNCT
ijtc-212	89	10	asserted	assert	VERB
ijtc-212	89	11	that	that	SCONJ
ijtc-212	89	12	one	one	NUM
ijtc-212	89	13	of	of	ADP
ijtc-212	89	14	the	the	DET
ijtc-212	89	15	main	main	ADJ
ijtc-212	89	16	motivations	motivation	NOUN
ijtc-212	89	17	for	for	ADP
ijtc-212	89	18	cheating	cheat	VERB
ijtc-212	89	19	is	be	AUX
ijtc-212	89	20	power	power	NOUN
ijtc-212	89	21	and	and	CCONJ
ijtc-212	89	22	a	a	DET
ijtc-212	89	23	high	high	ADJ
ijtc-212	89	24	degree	degree	NOUN
ijtc-212	89	25	of	of	ADP
ijtc-212	89	26	superiority	superiority	NOUN
ijtc-212	89	27	.	.	PUNCT
ijtc-212	90	1	methods	method	NOUN
ijtc-212	90	2	this	this	DET
ijtc-212	90	3	research	research	NOUN
ijtc-212	90	4	is	be	AUX
ijtc-212	90	5	quantitative	quantitative	ADJ
ijtc-212	90	6	.	.	PUNCT
ijtc-212	91	1	such	such	ADJ
ijtc-212	91	2	data	datum	NOUN
ijtc-212	91	3	uses	use	VERB
ijtc-212	91	4	annual	annual	ADJ
ijtc-212	91	5	financial	financial	ADJ
ijtc-212	91	6	reports	report	NOUN
ijtc-212	91	7	and	and	CCONJ
ijtc-212	91	8	auxiliary	auxiliary	ADJ
ijtc-212	91	9	data	datum	NOUN
ijtc-212	91	10	in	in	ADP
ijtc-212	91	11	the	the	DET
ijtc-212	91	12	form	form	NOUN
ijtc-212	91	13	of	of	ADP
ijtc-212	91	14	annual	annual	ADJ
ijtc-212	91	15	reports	report	NOUN
ijtc-212	91	16	.	.	PUNCT
ijtc-212	92	1	sampling	sample	VERB
ijtc-212	92	2	techniques	technique	NOUN
ijtc-212	92	3	use	use	VERB
ijtc-212	92	4	purposeful	purposeful	ADJ
ijtc-212	92	5	sampling	sampling	NOUN
ijtc-212	92	6	methods	method	NOUN
ijtc-212	92	7	,	,	PUNCT
ijtc-212	92	8	and	and	CCONJ
ijtc-212	92	9	hypothesis	hypothesis	NOUN
ijtc-212	92	10	testing	testing	NOUN
ijtc-212	92	11	uses	use	VERB
ijtc-212	92	12	logistic	logistic	ADJ
ijtc-212	92	13	regression	regression	NOUN
ijtc-212	92	14	analysis	analysis	NOUN
ijtc-212	92	15	techniques	technique	NOUN
ijtc-212	92	16	.	.	PUNCT
ijtc-212	93	1	the	the	DET
ijtc-212	93	2	research	research	NOUN
ijtc-212	93	3	sample	sample	NOUN
ijtc-212	93	4	is	be	AUX
ijtc-212	93	5	infrastructure	infrastructure	NOUN
ijtc-212	93	6	companies	company	NOUN
ijtc-212	93	7	listed	list	VERB
ijtc-212	93	8	on	on	ADP
ijtc-212	93	9	the	the	DET
ijtc-212	93	10	indonesian	indonesian	ADJ
ijtc-212	93	11	stock	stock	PROPN
ijtc-212	93	12	exchange	exchange	PROPN
ijtc-212	93	13	(	(	PUNCT
ijtc-212	93	14	bei	bei	PROPN
ijtc-212	93	15	)	)	PUNCT
ijtc-212	93	16	from	from	ADP
ijtc-212	93	17	2013	2013	NUM
ijtc-212	93	18	to	to	ADP
ijtc-212	93	19	2017	2017	NUM
ijtc-212	93	20	.	.	PUNCT
ijtc-212	94	1	the	the	DET
ijtc-212	94	2	following	follow	VERB
ijtc-212	94	3	is	be	AUX
ijtc-212	94	4	a	a	DET
ijtc-212	94	5	variable	variable	ADJ
ijtc-212	94	6	measurement	measurement	NOUN
ijtc-212	94	7	table	table	NOUN
ijtc-212	94	8	:	:	PUNCT
ijtc-212	94	9	determinants	determinant	VERB
ijtc-212	94	10	fraudulent	fraudulent	ADJ
ijtc-212	94	11	financial	financial	ADJ
ijtc-212	94	12	statements	statement	NOUN
ijtc-212	94	13	using	use	VERB
ijtc-212	94	14	the	the	DET
ijtc-212	94	15	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	94	16	model	model	NOUN
ijtc-212	94	17	on	on	ADP
ijtc-212	94	18	infrastructure	infrastructure	NOUN
ijtc-212	94	19	sector	sector	NOUN
ijtc-212	94	20	companies	company	NOUN
ijtc-212	94	21	in	in	ADP
ijtc-212	94	22	indonesia	indonesia	PROPN
ijtc-212	94	23	anan	anan	PROPN
ijtc-212	94	24	116	116	NUM
ijtc-212	95	1	|	|	CCONJ
ijtc-212	95	2	ilomata	ilomata	PROPN
ijtc-212	95	3	international	international	ADJ
ijtc-212	95	4	journal	journal	NOUN
ijtc-212	95	5	of	of	ADP
ijtc-212	95	6	tax	tax	PROPN
ijtc-212	95	7	&	&	CCONJ
ijtc-212	95	8	accounting	accounting	PROPN
ijtc-212	95	9	volume	volume	NOUN
ijtc-212	95	10	2	2	NUM
ijtc-212	95	11	issue	issue	NOUN
ijtc-212	95	12	2	2	NUM
ijtc-212	95	13	,	,	PUNCT
ijtc-212	95	14	april	april	PROPN
ijtc-212	95	15	2021	2021	NUM
ijtc-212	95	16	the	the	DET
ijtc-212	95	17	logistic	logistic	ADJ
ijtc-212	95	18	regression	regression	NOUN
ijtc-212	95	19	model	model	NOUN
ijtc-212	95	20	is	be	AUX
ijtc-212	95	21	as	as	SCONJ
ijtc-212	95	22	follows	follow	VERB
ijtc-212	95	23	:	:	PUNCT
ijtc-212	96	1	ffsi	ffsi	ADJ
ijtc-212	96	2	=	=	PUNCT
ijtc-212	96	3	ß0	ß0	NOUN
ijtc-212	96	4	+	+	CCONJ
ijtc-212	96	5	ß1roai	ß1roai	NOUN
ijtc-212	96	6	+	+	CCONJ
ijtc-212	96	7	ß2dchangei	ß2dchangei	NOUN
ijtc-212	96	8	+	+	CCONJ
ijtc-212	96	9	ß3bdouti	ß3bdouti	NOUN
ijtc-212	96	10	+	+	CCONJ
ijtc-212	96	11	ß4audi	ß4audi	PROPN
ijtc-212	96	12	+	+	CCONJ
ijtc-212	96	13	ß5ceopici	ß5ceopici	NOUN
ijtc-212	96	14	+	+	NUM
ijtc-212	96	15	description	description	NOUN
ijtc-212	96	16	ffs	ff	NOUN
ijtc-212	97	1	=	=	NOUN
ijtc-212	97	2	fraudulent	fraudulent	ADJ
ijtc-212	97	3	financial	financial	ADJ
ijtc-212	97	4	statements	statement	NOUN
ijtc-212	97	5	β0	β0	NOUN
ijtc-212	97	6	=	=	PROPN
ijtc-212	97	7	constants	constant	NOUN
ijtc-212	97	8	β1,2,3,4	β1,2,3,4	NOUN
ijtc-212	97	9	…	…	NUM
ijtc-212	97	10	.	.	PUNCT
ijtc-212	98	1	=	=	PUNCT
ijtc-212	98	2	variable	variable	ADJ
ijtc-212	98	3	coefficients	coefficient	NOUN
ijtc-212	98	4	roa	roa	PROPN
ijtc-212	98	5	=	=	PUNCT
ijtc-212	98	6	return	return	NOUN
ijtc-212	98	7	on	on	ADP
ijtc-212	98	8	asset	asset	NOUN
ijtc-212	98	9	dchange	dchange	NOUN
ijtc-212	98	10	=	=	SYM
ijtc-212	98	11	changing	change	VERB
ijtc-212	98	12	of	of	ADP
ijtc-212	98	13	directors	director	NOUN
ijtc-212	98	14	bdout	bdout	NOUN
ijtc-212	98	15	=	=	NOUN
ijtc-212	98	16	ratio	ratio	NOUN
ijtc-212	98	17	of	of	ADP
ijtc-212	98	18	independent	independent	ADJ
ijtc-212	98	19	commissioner	commissioner	NOUN
ijtc-212	98	20	’s	’s	PART
ijtc-212	98	21	board	board	PROPN
ijtc-212	98	22	aud	aud	NOUN
ijtc-212	98	23	=	=	PUNCT
ijtc-212	98	24	changing	change	VERB
ijtc-212	98	25	of	of	ADP
ijtc-212	98	26	independent	independent	ADJ
ijtc-212	98	27	auditor	auditor	NOUN
ijtc-212	98	28	ceopic	ceopic	NOUN
ijtc-212	98	29	=	=	PUNCT
ijtc-212	98	30	the	the	DET
ijtc-212	98	31	number	number	NOUN
ijtc-212	98	32	of	of	ADP
ijtc-212	98	33	ceo	ceo	NOUN
ijtc-212	98	34	'	'	PART
ijtc-212	98	35	picture	picture	NOUN
ijtc-212	98	36	in	in	ADP
ijtc-212	98	37	the	the	DET
ijtc-212	98	38	annual	annual	ADJ
ijtc-212	98	39	report	report	NOUN
ijtc-212	98	40	ε	ε	NOUN
ijtc-212	98	41	=	=	SYM
ijtc-212	98	42	error	error	NOUN
ijtc-212	98	43	results	result	NOUN
ijtc-212	98	44	and	and	CCONJ
ijtc-212	98	45	discussion	discussion	NOUN
ijtc-212	98	46	there	there	PRON
ijtc-212	98	47	are	be	VERB
ijtc-212	98	48	60	60	NUM
ijtc-212	98	49	infrastructure	infrastructure	NOUN
ijtc-212	98	50	sector	sector	NOUN
ijtc-212	98	51	companies	company	NOUN
ijtc-212	98	52	listed	list	VERB
ijtc-212	98	53	on	on	ADP
ijtc-212	98	54	the	the	DET
ijtc-212	98	55	indonesia	indonesia	PROPN
ijtc-212	98	56	stock	stock	PROPN
ijtc-212	98	57	exchange	exchange	PROPN
ijtc-212	98	58	(	(	PUNCT
ijtc-212	98	59	idx	idx	PROPN
ijtc-212	98	60	)	)	PUNCT
ijtc-212	98	61	in	in	ADP
ijtc-212	98	62	2013	2013	NUM
ijtc-212	98	63	-	-	SYM
ijtc-212	98	64	2017	2017	NUM
ijtc-212	98	65	.	.	PUNCT
ijtc-212	99	1	however	however	ADV
ijtc-212	99	2	,	,	PUNCT
ijtc-212	99	3	according	accord	VERB
ijtc-212	99	4	to	to	ADP
ijtc-212	99	5	the	the	DET
ijtc-212	99	6	criteria	criterion	NOUN
ijtc-212	99	7	of	of	ADP
ijtc-212	99	8	the	the	DET
ijtc-212	99	9	purposive	purposive	ADJ
ijtc-212	99	10	sampling	sampling	NOUN
ijtc-212	99	11	method	method	NOUN
ijtc-212	99	12	,	,	PUNCT
ijtc-212	99	13	there	there	PRON
ijtc-212	99	14	were	be	VERB
ijtc-212	99	15	30	30	NUM
ijtc-212	99	16	sample	sample	NOUN
ijtc-212	99	17	companies	company	NOUN
ijtc-212	99	18	.	.	PUNCT
ijtc-212	100	1	the	the	DET
ijtc-212	100	2	following	follow	VERB
ijtc-212	100	3	is	be	AUX
ijtc-212	100	4	a	a	DET
ijtc-212	100	5	research	research	NOUN
ijtc-212	100	6	sample	sample	NOUN
ijtc-212	100	7	selection	selection	NOUN
ijtc-212	100	8	table	table	NOUN
ijtc-212	100	9	:	:	PUNCT
ijtc-212	100	10	the	the	DET
ijtc-212	100	11	hosmer	hosmer	NOUN
ijtc-212	100	12	and	and	CCONJ
ijtc-212	100	13	lemeshow	lemeshow	ADJ
ijtc-212	100	14	goodness	goodness	NOUN
ijtc-212	100	15	-	-	PUNCT
ijtc-212	100	16	of	of	ADP
ijtc-212	100	17	-	-	PUNCT
ijtc-212	100	18	fit	fit	ADJ
ijtc-212	100	19	tests	test	NOUN
ijtc-212	100	20	in	in	ADP
ijtc-212	100	21	table	table	NOUN
ijtc-212	100	22	2	2	NUM
ijtc-212	100	23	above	above	ADV
ijtc-212	100	24	show	show	VERB
ijtc-212	100	25	that	that	SCONJ
ijtc-212	100	26	the	the	DET
ijtc-212	100	27	chisquare	chisquare	NOUN
ijtc-212	100	28	value	value	NOUN
ijtc-212	100	29	is	be	AUX
ijtc-212	100	30	11.816	11.816	NUM
ijtc-212	100	31	and	and	CCONJ
ijtc-212	100	32	df	df	PROPN
ijtc-212	100	33	is	be	AUX
ijtc-212	100	34	8	8	NUM
ijtc-212	100	35	.	.	PUNCT
ijtc-212	101	1	this	this	DET
ijtc-212	101	2	chi	chi	ADJ
ijtc-212	101	3	-	-	PUNCT
ijtc-212	101	4	square	square	ADJ
ijtc-212	101	5	value	value	NOUN
ijtc-212	101	6	does	do	AUX
ijtc-212	101	7	not	not	PART
ijtc-212	101	8	show	show	VERB
ijtc-212	101	9	a	a	DET
ijtc-212	101	10	significant	significant	ADJ
ijtc-212	101	11	value	value	NOUN
ijtc-212	101	12	,	,	PUNCT
ijtc-212	101	13	which	which	PRON
ijtc-212	101	14	is	be	AUX
ijtc-212	101	15	0.160	0.160	NUM
ijtc-212	101	16	or	or	CCONJ
ijtc-212	101	17	(	(	PUNCT
ijtc-212	101	18	p	p	X
ijtc-212	101	19	>	>	X
ijtc-212	101	20	0.05	0.05	NUM
ijtc-212	101	21	)	)	PUNCT
ijtc-212	101	22	in	in	ADP
ijtc-212	101	23	probability	probability	NOUN
ijtc-212	101	24	α	α	PRON
ijtc-212	101	25	0.05	0.05	NUM
ijtc-212	101	26	.	.	PUNCT
ijtc-212	102	1	therefore	therefore	ADV
ijtc-212	102	2	,	,	PUNCT
ijtc-212	102	3	the	the	DET
ijtc-212	102	4	null	null	ADJ
ijtc-212	102	5	hypothesis	hypothesis	NOUN
ijtc-212	102	6	can	can	AUX
ijtc-212	102	7	not	not	PART
ijtc-212	102	8	be	be	AUX
ijtc-212	102	9	rejected	reject	VERB
ijtc-212	102	10	.	.	PUNCT
ijtc-212	103	1	the	the	DET
ijtc-212	103	2	model	model	NOUN
ijtc-212	103	3	can	can	AUX
ijtc-212	103	4	predict	predict	VERB
ijtc-212	103	5	the	the	DET
ijtc-212	103	6	observed	observe	VERB
ijtc-212	103	7	value	value	NOUN
ijtc-212	103	8	or	or	CCONJ
ijtc-212	103	9	because	because	SCONJ
ijtc-212	103	10	the	the	DET
ijtc-212	103	11	model	model	NOUN
ijtc-212	103	12	fits	fit	VERB
ijtc-212	103	13	the	the	DET
ijtc-212	103	14	observed	observe	VERB
ijtc-212	103	15	data	datum	NOUN
ijtc-212	103	16	.	.	PUNCT
ijtc-212	104	1	it	it	PRON
ijtc-212	104	2	can	can	AUX
ijtc-212	104	3	be	be	AUX
ijtc-212	104	4	said	say	VERB
ijtc-212	104	5	that	that	SCONJ
ijtc-212	104	6	the	the	DET
ijtc-212	104	7	model	model	NOUN
ijtc-212	104	8	is	be	AUX
ijtc-212	104	9	feasible	feasible	ADJ
ijtc-212	104	10	in	in	ADP
ijtc-212	104	11	identifying	identify	VERB
ijtc-212	104	12	fraudulent	fraudulent	ADJ
ijtc-212	104	13	financial	financial	ADJ
ijtc-212	104	14	statements	statement	NOUN
ijtc-212	104	15	of	of	ADP
ijtc-212	104	16	companies	company	NOUN
ijtc-212	104	17	.	.	PUNCT
ijtc-212	105	1	determinants	determinant	NOUN
ijtc-212	105	2	fraudulent	fraudulent	ADJ
ijtc-212	105	3	financial	financial	ADJ
ijtc-212	105	4	statements	statement	NOUN
ijtc-212	105	5	using	use	VERB
ijtc-212	105	6	the	the	DET
ijtc-212	105	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	105	8	model	model	NOUN
ijtc-212	105	9	on	on	ADP
ijtc-212	105	10	infrastructure	infrastructure	NOUN
ijtc-212	105	11	sector	sector	NOUN
ijtc-212	105	12	companies	company	NOUN
ijtc-212	105	13	in	in	ADP
ijtc-212	105	14	indonesia	indonesia	PROPN
ijtc-212	105	15	anan	anan	PROPN
ijtc-212	105	16	117	117	NUM
ijtc-212	106	1	|	|	ADV
ijtc-212	106	2	ilomata	ilomata	PROPN
ijtc-212	106	3	international	international	ADJ
ijtc-212	106	4	journal	journal	NOUN
ijtc-212	106	5	of	of	ADP
ijtc-212	106	6	tax	tax	PROPN
ijtc-212	106	7	&	&	CCONJ
ijtc-212	106	8	accounting	accounting	PROPN
ijtc-212	106	9	volume	volume	NOUN
ijtc-212	106	10	2	2	NUM
ijtc-212	106	11	issue	issue	NOUN
ijtc-212	106	12	2	2	NUM
ijtc-212	106	13	,	,	PUNCT
ijtc-212	106	14	april	april	PROPN
ijtc-212	106	15	2021	2021	NUM
ijtc-212	106	16	table	table	NOUN
ijtc-212	106	17	4	4	NUM
ijtc-212	106	18	shows	show	VERB
ijtc-212	106	19	the	the	DET
ijtc-212	106	20	overall	overall	ADJ
ijtc-212	106	21	model	model	NOUN
ijtc-212	106	22	assessment	assessment	NOUN
ijtc-212	106	23	test	test	NOUN
ijtc-212	106	24	(	(	PUNCT
ijtc-212	106	25	block	block	NOUN
ijtc-212	106	26	number	number	NOUN
ijtc-212	106	27	0	0	NUM
ijtc-212	106	28	:	:	PUNCT
ijtc-212	106	29	beginning	begin	VERB
ijtc-212	106	30	block	block	NOUN
ijtc-212	106	31	)	)	PUNCT
ijtc-212	106	32	.	.	PUNCT
ijtc-212	107	1	the	the	DET
ijtc-212	107	2	result	result	NOUN
ijtc-212	107	3	of	of	ADP
ijtc-212	107	4	the	the	DET
ijtc-212	107	5	test	test	NOUN
ijtc-212	107	6	for	for	ADP
ijtc-212	107	7	-2	-2	INTJ
ijtc-212	107	8	log	log	NOUN
ijtc-212	107	9	-	-	PUNCT
ijtc-212	107	10	likelihood	likelihood	NOUN
ijtc-212	107	11	on	on	ADP
ijtc-212	107	12	block	block	NOUN
ijtc-212	107	13	number	number	NOUN
ijtc-212	107	14	0	0	NUM
ijtc-212	107	15	:	:	PUNCT
ijtc-212	107	16	beginning	begin	VERB
ijtc-212	107	17	block	block	NOUN
ijtc-212	107	18	is	be	AUX
ijtc-212	107	19	167.593	167.593	NUM
ijtc-212	107	20	.	.	PUNCT
ijtc-212	108	1	the	the	DET
ijtc-212	108	2	value	value	NOUN
ijtc-212	108	3	of	of	ADP
ijtc-212	108	4	-2logl	-2logl	ADJ
ijtc-212	108	5	is	be	AUX
ijtc-212	108	6	significant	significant	ADJ
ijtc-212	108	7	with	with	ADP
ijtc-212	108	8	the	the	DET
ijtc-212	108	9	sig	sig	NOUN
ijtc-212	108	10	value	value	NOUN
ijtc-212	108	11	.	.	PUNCT
ijtc-212	109	1	equal	equal	ADJ
ijtc-212	109	2	to	to	ADP
ijtc-212	109	3	-1,116	-1,116	PROPN
ijtc-212	109	4	(	(	PUNCT
ijtc-212	109	5	p	p	X
ijtc-212	109	6	<	<	X
ijtc-212	109	7	0.05	0.05	NUM
ijtc-212	109	8	)	)	PUNCT
ijtc-212	109	9	.	.	PUNCT
ijtc-212	110	1	this	this	DET
ijtc-212	110	2	result	result	NOUN
ijtc-212	110	3	means	mean	VERB
ijtc-212	110	4	that	that	SCONJ
ijtc-212	110	5	the	the	DET
ijtc-212	110	6	model	model	NOUN
ijtc-212	110	7	rejects	reject	VERB
ijtc-212	110	8	the	the	DET
ijtc-212	110	9	null	null	ADJ
ijtc-212	110	10	hypothesis	hypothesis	NOUN
ijtc-212	110	11	,	,	PUNCT
ijtc-212	110	12	which	which	PRON
ijtc-212	110	13	means	mean	VERB
ijtc-212	110	14	that	that	SCONJ
ijtc-212	110	15	only	only	ADJ
ijtc-212	110	16	constants	constant	NOUN
ijtc-212	110	17	do	do	AUX
ijtc-212	110	18	not	not	PART
ijtc-212	110	19	fit	fit	VERB
ijtc-212	110	20	the	the	DET
ijtc-212	110	21	data	datum	NOUN
ijtc-212	110	22	.	.	PUNCT
ijtc-212	111	1	the	the	DET
ijtc-212	111	2	value	value	NOUN
ijtc-212	111	3	-2logl	-2logl	X
ijtc-212	111	4	(	(	PUNCT
ijtc-212	111	5	block	block	NOUN
ijtc-212	111	6	number	number	NOUN
ijtc-212	111	7	=	=	SYM
ijtc-212	111	8	1	1	NUM
ijtc-212	111	9	)	)	PUNCT
ijtc-212	111	10	is	be	AUX
ijtc-212	111	11	shown	show	VERB
ijtc-212	111	12	in	in	ADP
ijtc-212	111	13	the	the	DET
ijtc-212	111	14	table	table	NOUN
ijtc-212	111	15	5	5	NUM
ijtc-212	111	16	below	below	ADV
ijtc-212	111	17	:	:	PUNCT
ijtc-212	111	18	table	table	NOUN
ijtc-212	111	19	5	5	NUM
ijtc-212	111	20	shows	show	VERB
ijtc-212	111	21	that	that	SCONJ
ijtc-212	111	22	the	the	DET
ijtc-212	111	23	value	value	NOUN
ijtc-212	111	24	of	of	ADP
ijtc-212	111	25	-2	-2	INTJ
ijtc-212	111	26	log	log	NOUN
ijtc-212	111	27	-	-	PUNCT
ijtc-212	111	28	likelihood	likelihood	NOUN
ijtc-212	111	29	(	(	PUNCT
ijtc-212	111	30	-2logl	-2logl	NOUN
ijtc-212	111	31	)	)	PUNCT
ijtc-212	111	32	in	in	ADP
ijtc-212	111	33	the	the	DET
ijtc-212	111	34	block	block	NOUN
ijtc-212	111	35	number	number	NOUN
ijtc-212	111	36	=	=	SYM
ijtc-212	111	37	1	1	NUM
ijtc-212	111	38	after	after	ADP
ijtc-212	111	39	entering	enter	VERB
ijtc-212	111	40	the	the	DET
ijtc-212	111	41	independent	independent	ADJ
ijtc-212	111	42	variables	variable	NOUN
ijtc-212	111	43	,	,	PUNCT
ijtc-212	111	44	namely	namely	ADV
ijtc-212	111	45	roa	roa	NOUN
ijtc-212	111	46	,	,	PUNCT
ijtc-212	111	47	bdout	bdout	NOUN
ijtc-212	111	48	,	,	PUNCT
ijtc-212	111	49	aud	aud	ADJ
ijtc-212	111	50	,	,	PUNCT
ijtc-212	111	51	dchange	dchange	NOUN
ijtc-212	111	52	,	,	PUNCT
ijtc-212	111	53	and	and	CCONJ
ijtc-212	111	54	ceopic	ceopic	ADJ
ijtc-212	111	55	becomes	become	VERB
ijtc-212	111	56	161.227	161.227	NUM
ijtc-212	111	57	.	.	PUNCT
ijtc-212	112	1	the	the	DET
ijtc-212	112	2	following	follow	VERB
ijtc-212	112	3	is	be	AUX
ijtc-212	112	4	the	the	DET
ijtc-212	112	5	value	value	NOUN
ijtc-212	112	6	of	of	ADP
ijtc-212	112	7	-2	-2	INTJ
ijtc-212	112	8	log	log	NOUN
ijtc-212	112	9	-	-	PUNCT
ijtc-212	112	10	likelihood	likelihood	NOUN
ijtc-212	112	11	(	(	PUNCT
ijtc-212	112	12	-2logl	-2logl	NOUN
ijtc-212	112	13	)	)	PUNCT
ijtc-212	112	14	,	,	PUNCT
ijtc-212	112	15	which	which	PRON
ijtc-212	112	16	can	can	AUX
ijtc-212	112	17	be	be	AUX
ijtc-212	112	18	seen	see	VERB
ijtc-212	112	19	clearly	clearly	ADV
ijtc-212	112	20	in	in	ADP
ijtc-212	112	21	table	table	NOUN
ijtc-212	112	22	6	6	NUM
ijtc-212	112	23	.	.	PUNCT
ijtc-212	113	1	as	as	SCONJ
ijtc-212	113	2	shown	show	VERB
ijtc-212	113	3	in	in	ADP
ijtc-212	113	4	table	table	NOUN
ijtc-212	113	5	6	6	NUM
ijtc-212	113	6	the	the	DET
ijtc-212	113	7	initial	initial	ADJ
ijtc-212	113	8	-2logl	-2logl	NOUN
ijtc-212	113	9	value	value	NOUN
ijtc-212	113	10	(	(	PUNCT
ijtc-212	113	11	block	block	NOUN
ijtc-212	113	12	number	number	NOUN
ijtc-212	113	13	=	=	SYM
ijtc-212	113	14	0	0	NUM
ijtc-212	113	15	)	)	PUNCT
ijtc-212	113	16	is	be	AUX
ijtc-212	113	17	167.593	167.593	NUM
ijtc-212	113	18	and	and	CCONJ
ijtc-212	113	19	the	the	DET
ijtc-212	113	20	next	next	ADJ
ijtc-212	113	21	2logl	2logl	NUM
ijtc-212	113	22	(	(	PUNCT
ijtc-212	113	23	block	block	NOUN
ijtc-212	113	24	number	number	NOUN
ijtc-212	113	25	=	=	SYM
ijtc-212	113	26	1	1	NUM
ijtc-212	113	27	)	)	PUNCT
ijtc-212	113	28	is	be	AUX
ijtc-212	113	29	161.227	161.227	NUM
ijtc-212	113	30	.	.	PUNCT
ijtc-212	114	1	this	this	DET
ijtc-212	114	2	result	result	NOUN
ijtc-212	114	3	means	mean	VERB
ijtc-212	114	4	that	that	SCONJ
ijtc-212	114	5	there	there	PRON
ijtc-212	114	6	is	be	VERB
ijtc-212	114	7	a	a	DET
ijtc-212	114	8	decrease	decrease	NOUN
ijtc-212	114	9	in	in	ADP
ijtc-212	114	10	the	the	DET
ijtc-212	114	11	value	value	NOUN
ijtc-212	114	12	of	of	ADP
ijtc-212	114	13	2	2	NUM
ijtc-212	114	14	logl	logl	NOUN
ijtc-212	114	15	of	of	ADP
ijtc-212	114	16	6.366	6.366	NUM
ijtc-212	114	17	.	.	PUNCT
ijtc-212	115	1	the	the	DET
ijtc-212	115	2	occurrence	occurrence	NOUN
ijtc-212	115	3	of	of	ADP
ijtc-212	115	4	a	a	DET
ijtc-212	115	5	decrease	decrease	NOUN
ijtc-212	115	6	from	from	ADP
ijtc-212	115	7	this	this	DET
ijtc-212	115	8	value	value	NOUN
ijtc-212	115	9	of	of	ADP
ijtc-212	115	10	-2	-2	PROPN
ijtc-212	115	11	logl	logl	PROPN
ijtc-212	115	12	indicates	indicate	VERB
ijtc-212	115	13	a	a	DET
ijtc-212	115	14	better	well	ADJ
ijtc-212	115	15	regression	regression	NOUN
ijtc-212	115	16	model	model	NOUN
ijtc-212	115	17	or	or	CCONJ
ijtc-212	115	18	,	,	PUNCT
ijtc-212	115	19	in	in	ADP
ijtc-212	115	20	other	other	ADJ
ijtc-212	115	21	words	word	NOUN
ijtc-212	115	22	,	,	PUNCT
ijtc-212	115	23	hypothesized	hypothesize	VERB
ijtc-212	115	24	.	.	PUNCT
ijtc-212	116	1	cox	cox	PROPN
ijtc-212	116	2	and	and	CCONJ
ijtc-212	116	3	snell	snell	PROPN
ijtc-212	116	4	r2	r2	PROPN
ijtc-212	116	5	and	and	CCONJ
ijtc-212	116	6	nagelkerke	nagelkerke	PROPN
ijtc-212	116	7	r2	r2	PROPN
ijtc-212	116	8	above	above	ADV
ijtc-212	116	9	show	show	VERB
ijtc-212	116	10	that	that	SCONJ
ijtc-212	116	11	each	each	PRON
ijtc-212	116	12	of	of	ADP
ijtc-212	116	13	these	these	DET
ijtc-212	116	14	tests	test	NOUN
ijtc-212	116	15	has	have	VERB
ijtc-212	116	16	a	a	DET
ijtc-212	116	17	value	value	NOUN
ijtc-212	116	18	of	of	ADP
ijtc-212	116	19	0.042	0.042	NUM
ijtc-212	116	20	and	and	CCONJ
ijtc-212	116	21	0.062	0.062	NUM
ijtc-212	116	22	.	.	PUNCT
ijtc-212	117	1	therefore	therefore	ADV
ijtc-212	117	2	,	,	PUNCT
ijtc-212	117	3	these	these	DET
ijtc-212	117	4	results	result	NOUN
ijtc-212	117	5	indicate	indicate	VERB
ijtc-212	117	6	that	that	SCONJ
ijtc-212	117	7	the	the	DET
ijtc-212	117	8	dependent	dependent	ADJ
ijtc-212	117	9	variable	variable	NOUN
ijtc-212	117	10	's	's	PART
ijtc-212	117	11	variability	variability	NOUN
ijtc-212	117	12	is	be	AUX
ijtc-212	117	13	6.2	6.2	NUM
ijtc-212	117	14	%	%	NOUN
ijtc-212	117	15	,	,	PUNCT
ijtc-212	117	16	which	which	PRON
ijtc-212	117	17	can	can	AUX
ijtc-212	117	18	be	be	AUX
ijtc-212	117	19	explained	explain	VERB
ijtc-212	117	20	by	by	ADP
ijtc-212	117	21	the	the	DET
ijtc-212	117	22	independent	independent	ADJ
ijtc-212	117	23	variable	variable	NOUN
ijtc-212	117	24	's	's	PART
ijtc-212	117	25	variability	variability	NOUN
ijtc-212	117	26	.	.	PUNCT
ijtc-212	118	1	this	this	DET
ijtc-212	118	2	result	result	NOUN
ijtc-212	118	3	means	mean	VERB
ijtc-212	118	4	that	that	SCONJ
ijtc-212	118	5	93.8	93.8	NUM
ijtc-212	118	6	%	%	NOUN
ijtc-212	118	7	of	of	ADP
ijtc-212	118	8	the	the	DET
ijtc-212	118	9	dependent	dependent	ADJ
ijtc-212	118	10	variable	variable	NOUN
ijtc-212	118	11	's	's	PART
ijtc-212	118	12	variability	variability	NOUN
ijtc-212	118	13	can	can	AUX
ijtc-212	118	14	be	be	AUX
ijtc-212	118	15	explained	explain	VERB
ijtc-212	118	16	by	by	ADP
ijtc-212	118	17	other	other	ADJ
ijtc-212	118	18	independent	independent	ADJ
ijtc-212	118	19	variables	variable	NOUN
ijtc-212	118	20	outside	outside	ADP
ijtc-212	118	21	the	the	DET
ijtc-212	118	22	research	research	NOUN
ijtc-212	118	23	model	model	NOUN
ijtc-212	118	24	.	.	PUNCT
ijtc-212	119	1	determinants	determinant	NOUN
ijtc-212	119	2	fraudulent	fraudulent	ADJ
ijtc-212	119	3	financial	financial	ADJ
ijtc-212	119	4	statements	statement	NOUN
ijtc-212	119	5	using	use	VERB
ijtc-212	119	6	the	the	DET
ijtc-212	119	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	119	8	model	model	NOUN
ijtc-212	119	9	on	on	ADP
ijtc-212	119	10	infrastructure	infrastructure	NOUN
ijtc-212	119	11	sector	sector	NOUN
ijtc-212	119	12	companies	company	NOUN
ijtc-212	119	13	in	in	ADP
ijtc-212	119	14	indonesia	indonesia	PROPN
ijtc-212	119	15	anan	anan	PROPN
ijtc-212	119	16	118	118	NUM
ijtc-212	120	1	|	|	ADV
ijtc-212	120	2	ilomata	ilomata	PROPN
ijtc-212	120	3	international	international	ADJ
ijtc-212	120	4	journal	journal	NOUN
ijtc-212	120	5	of	of	ADP
ijtc-212	120	6	tax	tax	PROPN
ijtc-212	120	7	&	&	CCONJ
ijtc-212	120	8	accounting	accounting	PROPN
ijtc-212	120	9	volume	volume	NOUN
ijtc-212	120	10	2	2	NUM
ijtc-212	120	11	issue	issue	NOUN
ijtc-212	120	12	2	2	NUM
ijtc-212	120	13	,	,	PUNCT
ijtc-212	120	14	april	april	PROPN
ijtc-212	120	15	2021	2021	NUM
ijtc-212	120	16	the	the	DET
ijtc-212	120	17	regression	regression	NOUN
ijtc-212	120	18	model	model	NOUN
ijtc-212	120	19	formed	form	VERB
ijtc-212	120	20	based	base	VERB
ijtc-212	120	21	on	on	ADP
ijtc-212	120	22	table	table	NOUN
ijtc-212	120	23	8	8	NUM
ijtc-212	120	24	is	be	AUX
ijtc-212	120	25	as	as	SCONJ
ijtc-212	120	26	follows	follow	VERB
ijtc-212	120	27	:	:	PUNCT
ijtc-212	120	28	ffs	ffs	X
ijtc-212	120	29	=	=	PUNCT
ijtc-212	121	1	-1,402	-1,402	PROPN
ijtc-212	122	1	+	+	CCONJ
ijtc-212	122	2	4.777	4.777	NUM
ijtc-212	122	3	roa	roa	NOUN
ijtc-212	122	4	+	+	CCONJ
ijtc-212	122	5	0,159	0,159	NUM
ijtc-212	122	6	dchange	dchange	NOUN
ijtc-212	123	1	+	+	CCONJ
ijtc-212	123	2	0,071bdout	0,071bdout	NUM
ijtc-212	124	1	+	+	CCONJ
ijtc-212	124	2	0,009	0,009	NUM
ijtc-212	124	3	aud	aud	NOUN
ijtc-212	124	4	–	–	PUNCT
ijtc-212	124	5	0,025	0,025	NUM
ijtc-212	124	6	ceopic	ceopic	NOUN
ijtc-212	124	7	+	+	CCONJ
ijtc-212	124	8	ε	ε	PROPN
ijtc-212	124	9	from	from	ADP
ijtc-212	124	10	the	the	DET
ijtc-212	124	11	regression	regression	NOUN
ijtc-212	124	12	equation	equation	NOUN
ijtc-212	124	13	above	above	ADV
ijtc-212	124	14	,	,	PUNCT
ijtc-212	124	15	it	it	PRON
ijtc-212	124	16	can	can	AUX
ijtc-212	124	17	be	be	AUX
ijtc-212	124	18	explained	explain	VERB
ijtc-212	124	19	as	as	SCONJ
ijtc-212	124	20	follows	follow	VERB
ijtc-212	124	21	:	:	PUNCT
ijtc-212	125	1	1	1	X
ijtc-212	125	2	.	.	X
ijtc-212	125	3	a	a	DET
ijtc-212	125	4	constant	constant	ADJ
ijtc-212	125	5	value	value	NOUN
ijtc-212	125	6	of	of	ADP
ijtc-212	125	7	-1.402	-1.402	PROPN
ijtc-212	125	8	indicates	indicate	VERB
ijtc-212	125	9	that	that	SCONJ
ijtc-212	125	10	if	if	SCONJ
ijtc-212	125	11	all	all	DET
ijtc-212	125	12	the	the	DET
ijtc-212	125	13	free	free	ADJ
ijtc-212	125	14	variables	variable	NOUN
ijtc-212	125	15	are	be	AUX
ijtc-212	125	16	zero	zero	NUM
ijtc-212	125	17	,	,	PUNCT
ijtc-212	125	18	the	the	DET
ijtc-212	125	19	company	company	NOUN
ijtc-212	125	20	will	will	AUX
ijtc-212	125	21	experience	experience	VERB
ijtc-212	125	22	fraudulent	fraudulent	ADJ
ijtc-212	125	23	financial	financial	ADJ
ijtc-212	125	24	statements	statement	NOUN
ijtc-212	125	25	amounting	amount	VERB
ijtc-212	125	26	to	to	ADP
ijtc-212	125	27	-1.402	-1.402	PROPN
ijtc-212	125	28	.	.	PUNCT
ijtc-212	126	1	2	2	X
ijtc-212	126	2	.	.	X
ijtc-212	126	3	the	the	DET
ijtc-212	126	4	roa	roa	PROPN
ijtc-212	126	5	variable	variable	NOUN
ijtc-212	126	6	's	's	PART
ijtc-212	126	7	regression	regression	NOUN
ijtc-212	126	8	coefficient	coefficient	NOUN
ijtc-212	126	9	value	value	NOUN
ijtc-212	126	10	is	be	AUX
ijtc-212	126	11	4,777	4,777	NUM
ijtc-212	126	12	,	,	PUNCT
ijtc-212	126	13	meaning	mean	VERB
ijtc-212	126	14	that	that	SCONJ
ijtc-212	126	15	each	each	DET
ijtc-212	126	16	increase	increase	NOUN
ijtc-212	126	17	of	of	ADP
ijtc-212	126	18	one	one	NUM
ijtc-212	126	19	unit	unit	NOUN
ijtc-212	126	20	of	of	ADP
ijtc-212	126	21	the	the	DET
ijtc-212	126	22	roa	roa	PROPN
ijtc-212	126	23	variable	variable	NOUN
ijtc-212	126	24	will	will	AUX
ijtc-212	126	25	increase	increase	VERB
ijtc-212	126	26	the	the	DET
ijtc-212	126	27	fraudulent	fraudulent	ADJ
ijtc-212	126	28	financial	financial	ADJ
ijtc-212	126	29	statements	statement	NOUN
ijtc-212	126	30	of	of	ADP
ijtc-212	126	31	4,777	4,777	NUM
ijtc-212	126	32	,	,	PUNCT
ijtc-212	126	33	assuming	assume	VERB
ijtc-212	126	34	the	the	DET
ijtc-212	126	35	other	other	ADJ
ijtc-212	126	36	independent	independent	ADJ
ijtc-212	126	37	variables	variable	NOUN
ijtc-212	126	38	remain	remain	VERB
ijtc-212	126	39	.	.	PUNCT
ijtc-212	127	1	3	3	X
ijtc-212	127	2	.	.	X
ijtc-212	127	3	the	the	DET
ijtc-212	127	4	regression	regression	NOUN
ijtc-212	127	5	coefficient	coefficient	NOUN
ijtc-212	127	6	value	value	NOUN
ijtc-212	127	7	of	of	ADP
ijtc-212	127	8	the	the	DET
ijtc-212	127	9	dchange	dchange	NOUN
ijtc-212	127	10	variable	variable	NOUN
ijtc-212	127	11	is	be	AUX
ijtc-212	127	12	0.159	0.159	NUM
ijtc-212	127	13	,	,	PUNCT
ijtc-212	127	14	which	which	PRON
ijtc-212	127	15	means	mean	VERB
ijtc-212	127	16	that	that	SCONJ
ijtc-212	127	17	each	each	DET
ijtc-212	127	18	increase	increase	NOUN
ijtc-212	127	19	of	of	ADP
ijtc-212	127	20	one	one	NUM
ijtc-212	127	21	unit	unit	NOUN
ijtc-212	127	22	of	of	ADP
ijtc-212	127	23	the	the	DET
ijtc-212	127	24	dchange	dchange	ADJ
ijtc-212	127	25	variable	variable	NOUN
ijtc-212	127	26	will	will	AUX
ijtc-212	127	27	reduce	reduce	VERB
ijtc-212	127	28	the	the	DET
ijtc-212	127	29	fraudulent	fraudulent	ADJ
ijtc-212	127	30	financial	financial	ADJ
ijtc-212	127	31	statements	statement	NOUN
ijtc-212	127	32	of	of	ADP
ijtc-212	127	33	.159	.159	NUM
ijtc-212	127	34	,	,	PUNCT
ijtc-212	127	35	assuming	assume	VERB
ijtc-212	127	36	the	the	DET
ijtc-212	127	37	other	other	ADJ
ijtc-212	127	38	independent	independent	ADJ
ijtc-212	127	39	variables	variable	NOUN
ijtc-212	127	40	remain	remain	VERB
ijtc-212	127	41	.	.	PUNCT
ijtc-212	128	1	4	4	X
ijtc-212	128	2	.	.	X
ijtc-212	128	3	the	the	DET
ijtc-212	128	4	regression	regression	NOUN
ijtc-212	128	5	coefficient	coefficient	NOUN
ijtc-212	128	6	value	value	NOUN
ijtc-212	128	7	of	of	ADP
ijtc-212	128	8	the	the	DET
ijtc-212	128	9	aud	aud	PROPN
ijtc-212	128	10	variable	variable	NOUN
ijtc-212	128	11	is	be	AUX
ijtc-212	128	12	0.071	0.071	NUM
ijtc-212	128	13	,	,	PUNCT
ijtc-212	128	14	meaning	mean	VERB
ijtc-212	128	15	that	that	SCONJ
ijtc-212	128	16	every	every	DET
ijtc-212	128	17	increase	increase	NOUN
ijtc-212	128	18	of	of	ADP
ijtc-212	128	19	one	one	NUM
ijtc-212	128	20	unit	unit	NOUN
ijtc-212	128	21	of	of	ADP
ijtc-212	128	22	the	the	DET
ijtc-212	128	23	aud	aud	PROPN
ijtc-212	128	24	variable	variable	NOUN
ijtc-212	128	25	will	will	AUX
ijtc-212	128	26	reduce	reduce	VERB
ijtc-212	128	27	the	the	DET
ijtc-212	128	28	fraudulent	fraudulent	ADJ
ijtc-212	128	29	financial	financial	ADJ
ijtc-212	128	30	statements	statement	NOUN
ijtc-212	128	31	by	by	ADP
ijtc-212	128	32	0.071	0.071	NUM
ijtc-212	128	33	,	,	PUNCT
ijtc-212	128	34	assuming	assume	VERB
ijtc-212	128	35	the	the	DET
ijtc-212	128	36	other	other	ADJ
ijtc-212	128	37	independent	independent	ADJ
ijtc-212	128	38	variables	variable	NOUN
ijtc-212	128	39	are	be	AUX
ijtc-212	128	40	fixed	fix	VERB
ijtc-212	128	41	.	.	PUNCT
ijtc-212	129	1	5	5	X
ijtc-212	129	2	.	.	PUNCT
ijtc-212	129	3	the	the	DET
ijtc-212	129	4	regression	regression	NOUN
ijtc-212	129	5	coefficient	coefficient	NOUN
ijtc-212	129	6	value	value	NOUN
ijtc-212	129	7	of	of	ADP
ijtc-212	129	8	the	the	DET
ijtc-212	129	9	ceopic	ceopic	ADJ
ijtc-212	129	10	variable	variable	NOUN
ijtc-212	129	11	is	be	AUX
ijtc-212	129	12	-0.025	-0.025	PUNCT
ijtc-212	129	13	,	,	PUNCT
ijtc-212	129	14	meaning	mean	VERB
ijtc-212	129	15	that	that	SCONJ
ijtc-212	129	16	each	each	DET
ijtc-212	129	17	increase	increase	NOUN
ijtc-212	129	18	of	of	ADP
ijtc-212	129	19	one	one	NUM
ijtc-212	129	20	unit	unit	NOUN
ijtc-212	129	21	of	of	ADP
ijtc-212	129	22	the	the	DET
ijtc-212	129	23	ceopic	ceopic	ADJ
ijtc-212	129	24	variable	variable	NOUN
ijtc-212	129	25	will	will	AUX
ijtc-212	129	26	increase	increase	VERB
ijtc-212	129	27	the	the	DET
ijtc-212	129	28	fraud	fraud	NOUN
ijtc-212	129	29	in	in	ADP
ijtc-212	129	30	financial	financial	ADJ
ijtc-212	129	31	statements	statement	NOUN
ijtc-212	129	32	by	by	ADP
ijtc-212	129	33	-0.025	-0.025	PROPN
ijtc-212	129	34	with	with	ADP
ijtc-212	129	35	the	the	DET
ijtc-212	129	36	assumption	assumption	NOUN
ijtc-212	129	37	that	that	SCONJ
ijtc-212	129	38	the	the	DET
ijtc-212	129	39	other	other	ADJ
ijtc-212	129	40	independent	independent	ADJ
ijtc-212	129	41	variables	variable	NOUN
ijtc-212	129	42	are	be	AUX
ijtc-212	129	43	fixed	fix	VERB
ijtc-212	129	44	.	.	PUNCT
ijtc-212	130	1	the	the	DET
ijtc-212	130	2	logistic	logistic	ADJ
ijtc-212	130	3	regression	regression	NOUN
ijtc-212	130	4	results	result	NOUN
ijtc-212	130	5	test	test	VERB
ijtc-212	130	6	the	the	DET
ijtc-212	130	7	significance	significance	NOUN
ijtc-212	130	8	of	of	ADP
ijtc-212	130	9	the	the	DET
ijtc-212	130	10	stimulus	stimulus	ADJ
ijtc-212	130	11	measures	measure	NOUN
ijtc-212	130	12	on	on	ADP
ijtc-212	130	13	the	the	DET
ijtc-212	130	14	detection	detection	NOUN
ijtc-212	130	15	of	of	ADP
ijtc-212	130	16	fraudulent	fraudulent	ADJ
ijtc-212	130	17	financial	financial	ADJ
ijtc-212	130	18	statements	statement	NOUN
ijtc-212	130	19	.	.	PUNCT
ijtc-212	131	1	it	it	PRON
ijtc-212	131	2	shows	show	VERB
ijtc-212	131	3	a	a	DET
ijtc-212	131	4	positive	positive	ADJ
ijtc-212	131	5	direction	direction	NOUN
ijtc-212	131	6	with	with	ADP
ijtc-212	131	7	significant	significant	ADJ
ijtc-212	131	8	value	value	NOUN
ijtc-212	131	9	,	,	PUNCT
ijtc-212	131	10	with	with	ADP
ijtc-212	131	11	roa	roa	PROPN
ijtc-212	131	12	alternative	alternative	ADJ
ijtc-212	131	13	stimulus	stimulus	ADJ
ijtc-212	131	14	measures	measure	NOUN
ijtc-212	131	15	with	with	ADP
ijtc-212	131	16	financial	financial	ADJ
ijtc-212	131	17	goals	goal	NOUN
ijtc-212	131	18	.	.	PUNCT
ijtc-212	132	1	these	these	DET
ijtc-212	132	2	results	result	NOUN
ijtc-212	132	3	can	can	AUX
ijtc-212	132	4	be	be	AUX
ijtc-212	132	5	seen	see	VERB
ijtc-212	132	6	from	from	ADP
ijtc-212	132	7	the	the	DET
ijtc-212	132	8	significance	significance	NOUN
ijtc-212	132	9	probability	probability	NOUN
ijtc-212	132	10	value	value	NOUN
ijtc-212	132	11	of	of	ADP
ijtc-212	132	12	roa	roa	PROPN
ijtc-212	132	13	,	,	PUNCT
ijtc-212	132	14	which	which	PRON
ijtc-212	132	15	is	be	AUX
ijtc-212	132	16	equal	equal	ADJ
ijtc-212	132	17	to	to	ADP
ijtc-212	132	18	0.033	0.033	NUM
ijtc-212	132	19	or	or	CCONJ
ijtc-212	132	20	(	(	PUNCT
ijtc-212	132	21	p<0.05	p<0.05	NOUN
ijtc-212	132	22	)	)	PUNCT
ijtc-212	132	23	in	in	ADP
ijtc-212	132	24	probability	probability	NOUN
ijtc-212	132	25	α	α	NOUN
ijtc-212	132	26	0.05	0.05	NUM
ijtc-212	132	27	.	.	PUNCT
ijtc-212	133	1	it	it	PRON
ijtc-212	133	2	can	can	AUX
ijtc-212	133	3	be	be	AUX
ijtc-212	133	4	concluded	conclude	VERB
ijtc-212	133	5	that	that	SCONJ
ijtc-212	133	6	the	the	DET
ijtc-212	133	7	stimulus	stimulus	NOUN
ijtc-212	133	8	can	can	AUX
ijtc-212	133	9	affect	affect	VERB
ijtc-212	133	10	fraudulent	fraudulent	ADJ
ijtc-212	133	11	financial	financial	ADJ
ijtc-212	133	12	statements	statement	NOUN
ijtc-212	133	13	or	or	CCONJ
ijtc-212	133	14	accept	accept	VERB
ijtc-212	133	15	hypothesis	hypothesis	NOUN
ijtc-212	133	16	1	1	NUM
ijtc-212	133	17	or	or	CCONJ
ijtc-212	133	18	h1	h1	VERB
ijtc-212	133	19	as	as	ADV
ijtc-212	133	20	acceptable	acceptable	ADJ
ijtc-212	133	21	.	.	PUNCT
ijtc-212	134	1	these	these	DET
ijtc-212	134	2	results	result	NOUN
ijtc-212	134	3	are	be	AUX
ijtc-212	134	4	by	by	ADP
ijtc-212	134	5	the	the	DET
ijtc-212	134	6	results	result	NOUN
ijtc-212	134	7	of	of	ADP
ijtc-212	134	8	research	research	NOUN
ijtc-212	134	9	by	by	ADP
ijtc-212	134	10	setiawati	setiawati	NOUN
ijtc-212	134	11	and	and	CCONJ
ijtc-212	134	12	baningrum	baningrum	ADP
ijtc-212	134	13	(	(	PUNCT
ijtc-212	134	14	2018	2018	NUM
ijtc-212	134	15	)	)	PUNCT
ijtc-212	134	16	,	,	PUNCT
ijtc-212	134	17	pratiwi	pratiwi	NOUN
ijtc-212	134	18	and	and	CCONJ
ijtc-212	134	19	nurbaiti	nurbaiti	PROPN
ijtc-212	134	20	(	(	PUNCT
ijtc-212	134	21	2018	2018	NUM
ijtc-212	134	22	)	)	PUNCT
ijtc-212	134	23	,	,	PUNCT
ijtc-212	134	24	and	and	CCONJ
ijtc-212	134	25	puspitha	puspitha	NOUN
ijtc-212	134	26	and	and	CCONJ
ijtc-212	134	27	yasa	yasa	PROPN
ijtc-212	134	28	(	(	PUNCT
ijtc-212	134	29	2018	2018	NUM
ijtc-212	134	30	)	)	PUNCT
ijtc-212	134	31	.	.	PUNCT
ijtc-212	135	1	however	however	ADV
ijtc-212	135	2	,	,	PUNCT
ijtc-212	135	3	these	these	DET
ijtc-212	135	4	results	result	NOUN
ijtc-212	135	5	are	be	AUX
ijtc-212	135	6	not	not	PART
ijtc-212	135	7	supported	support	VERB
ijtc-212	135	8	by	by	ADP
ijtc-212	135	9	research	research	NOUN
ijtc-212	135	10	by	by	ADP
ijtc-212	135	11	bawekes	baweke	NOUN
ijtc-212	135	12	et	et	PROPN
ijtc-212	135	13	.	.	PROPN
ijtc-212	135	14	,	,	PUNCT
ijtc-212	135	15	al	al	PROPN
ijtc-212	135	16	(	(	PUNCT
ijtc-212	135	17	2016	2016	NUM
ijtc-212	135	18	)	)	PUNCT
ijtc-212	135	19	;	;	PUNCT
ijtc-212	135	20	quraini	quraini	NOUN
ijtc-212	135	21	and	and	CCONJ
ijtc-212	135	22	rimawati	rimawati	NOUN
ijtc-212	135	23	(	(	PUNCT
ijtc-212	135	24	2018	2018	NUM
ijtc-212	135	25	)	)	PUNCT
ijtc-212	135	26	;	;	PUNCT
ijtc-212	135	27	nindito	nindito	PROPN
ijtc-212	135	28	(	(	PUNCT
ijtc-212	135	29	2018	2018	NUM
ijtc-212	135	30	)	)	PUNCT
ijtc-212	135	31	;	;	PUNCT
ijtc-212	135	32	agustina	agustina	PROPN
ijtc-212	135	33	and	and	CCONJ
ijtc-212	135	34	pratomo	pratomo	PROPN
ijtc-212	135	35	(	(	PUNCT
ijtc-212	135	36	2019	2019	NUM
ijtc-212	135	37	)	)	PUNCT
ijtc-212	135	38	,	,	PUNCT
ijtc-212	135	39	and	and	CCONJ
ijtc-212	135	40	tessa	tessa	NOUN
ijtc-212	135	41	and	and	CCONJ
ijtc-212	135	42	harto	harto	PROPN
ijtc-212	135	43	(	(	PUNCT
ijtc-212	135	44	2016	2016	NUM
ijtc-212	135	45	)	)	PUNCT
ijtc-212	135	46	,	,	PUNCT
ijtc-212	135	47	where	where	SCONJ
ijtc-212	135	48	stimulus	stimulus	NOUN
ijtc-212	135	49	with	with	ADP
ijtc-212	135	50	financial	financial	ADJ
ijtc-212	135	51	targets	target	NOUN
ijtc-212	135	52	has	have	VERB
ijtc-212	135	53	no	no	DET
ijtc-212	135	54	significant	significant	ADJ
ijtc-212	135	55	effect	effect	NOUN
ijtc-212	135	56	on	on	ADP
ijtc-212	135	57	fraudulent	fraudulent	ADJ
ijtc-212	135	58	financial	financial	ADJ
ijtc-212	135	59	statements	statement	NOUN
ijtc-212	135	60	.	.	PUNCT
ijtc-212	136	1	return	return	NOUN
ijtc-212	136	2	on	on	ADP
ijtc-212	136	3	asset	asset	NOUN
ijtc-212	136	4	(	(	PUNCT
ijtc-212	136	5	roa	roa	PROPN
ijtc-212	136	6	)	)	PUNCT
ijtc-212	136	7	is	be	AUX
ijtc-212	136	8	a	a	DET
ijtc-212	136	9	measure	measure	NOUN
ijtc-212	136	10	of	of	ADP
ijtc-212	136	11	the	the	DET
ijtc-212	136	12	company	company	NOUN
ijtc-212	136	13	's	's	PART
ijtc-212	136	14	operating	operating	NOUN
ijtc-212	136	15	performance	performance	NOUN
ijtc-212	136	16	used	use	VERB
ijtc-212	136	17	to	to	PART
ijtc-212	136	18	identify	identify	VERB
ijtc-212	136	19	how	how	SCONJ
ijtc-212	136	20	efficient	efficient	ADJ
ijtc-212	136	21	the	the	DET
ijtc-212	136	22	use	use	NOUN
ijtc-212	136	23	of	of	ADP
ijtc-212	136	24	assets	asset	NOUN
ijtc-212	136	25	is	be	AUX
ijtc-212	136	26	(	(	PUNCT
ijtc-212	136	27	skousen	skousen	VERB
ijtc-212	136	28	et	et	PROPN
ijtc-212	136	29	al	al	PROPN
ijtc-212	136	30	.	.	PROPN
ijtc-212	136	31	,	,	PUNCT
ijtc-212	136	32	2009	2009	NUM
ijtc-212	136	33	)	)	PUNCT
ijtc-212	136	34	.	.	PUNCT
ijtc-212	137	1	setiawati	setiawati	NOUN
ijtc-212	137	2	and	and	CCONJ
ijtc-212	137	3	baningrum	baningrum	ADP
ijtc-212	137	4	(	(	PUNCT
ijtc-212	137	5	2018	2018	NUM
ijtc-212	137	6	)	)	PUNCT
ijtc-212	137	7	say	say	VERB
ijtc-212	137	8	that	that	SCONJ
ijtc-212	137	9	managers	manager	NOUN
ijtc-212	137	10	will	will	AUX
ijtc-212	137	11	be	be	AUX
ijtc-212	137	12	more	more	ADV
ijtc-212	137	13	ambitious	ambitious	ADJ
ijtc-212	137	14	so	so	SCONJ
ijtc-212	137	15	that	that	SCONJ
ijtc-212	137	16	whatever	whatever	PRON
ijtc-212	137	17	means	mean	VERB
ijtc-212	137	18	will	will	AUX
ijtc-212	137	19	be	be	AUX
ijtc-212	137	20	taken	take	VERB
ijtc-212	137	21	to	to	PART
ijtc-212	137	22	get	get	VERB
ijtc-212	137	23	the	the	DET
ijtc-212	137	24	target	target	NOUN
ijtc-212	137	25	they	they	PRON
ijtc-212	137	26	should	should	AUX
ijtc-212	137	27	.	.	PUNCT
ijtc-212	138	1	if	if	SCONJ
ijtc-212	138	2	the	the	PRON
ijtc-212	138	3	lower	low	ADJ
ijtc-212	138	4	the	the	DET
ijtc-212	138	5	roa	roa	NOUN
ijtc-212	138	6	value	value	NOUN
ijtc-212	138	7	indicates	indicate	VERB
ijtc-212	138	8	,	,	PUNCT
ijtc-212	138	9	the	the	PRON
ijtc-212	138	10	lower	low	ADJ
ijtc-212	138	11	the	the	DET
ijtc-212	138	12	profit	profit	NOUN
ijtc-212	138	13	generated	generate	VERB
ijtc-212	138	14	so	so	SCONJ
ijtc-212	138	15	that	that	SCONJ
ijtc-212	138	16	the	the	DET
ijtc-212	138	17	company	company	NOUN
ijtc-212	138	18	's	's	PART
ijtc-212	138	19	performance	performance	NOUN
ijtc-212	138	20	looks	look	VERB
ijtc-212	138	21	terrible	terrible	ADJ
ijtc-212	138	22	,	,	PUNCT
ijtc-212	138	23	the	the	DET
ijtc-212	138	24	possibility	possibility	NOUN
ijtc-212	138	25	of	of	ADP
ijtc-212	138	26	financial	financial	ADJ
ijtc-212	138	27	statement	statement	NOUN
ijtc-212	138	28	fraud	fraud	NOUN
ijtc-212	138	29	is	be	AUX
ijtc-212	138	30	relatively	relatively	ADV
ijtc-212	138	31	high	high	ADJ
ijtc-212	138	32	.	.	PUNCT
ijtc-212	139	1	the	the	DET
ijtc-212	139	2	logistic	logistic	ADJ
ijtc-212	139	3	regression	regression	NOUN
ijtc-212	139	4	results	result	NOUN
ijtc-212	139	5	to	to	PART
ijtc-212	139	6	test	test	VERB
ijtc-212	139	7	the	the	DET
ijtc-212	139	8	significance	significance	NOUN
ijtc-212	139	9	of	of	ADP
ijtc-212	139	10	the	the	DET
ijtc-212	139	11	effect	effect	NOUN
ijtc-212	139	12	of	of	ADP
ijtc-212	139	13	capability	capability	NOUN
ijtc-212	139	14	on	on	ADP
ijtc-212	139	15	report	report	NOUN
ijtc-212	139	16	fraud	fraud	NOUN
ijtc-212	139	17	show	show	VERB
ijtc-212	139	18	that	that	SCONJ
ijtc-212	139	19	capacity	capacity	NOUN
ijtc-212	139	20	has	have	VERB
ijtc-212	139	21	a	a	DET
ijtc-212	139	22	positive	positive	ADJ
ijtc-212	139	23	direction	direction	NOUN
ijtc-212	139	24	with	with	ADP
ijtc-212	139	25	a	a	DET
ijtc-212	139	26	little	little	ADJ
ijtc-212	139	27	value	value	NOUN
ijtc-212	139	28	.	.	PUNCT
ijtc-212	140	1	capability	capability	NOUN
ijtc-212	140	2	is	be	AUX
ijtc-212	140	3	proxied	proxie	VERB
ijtc-212	140	4	by	by	ADP
ijtc-212	140	5	a	a	DET
ijtc-212	140	6	change	change	NOUN
ijtc-212	140	7	of	of	ADP
ijtc-212	140	8	directors	director	NOUN
ijtc-212	140	9	or	or	CCONJ
ijtc-212	140	10	dchange	dchange	NOUN
ijtc-212	140	11	.	.	PUNCT
ijtc-212	141	1	these	these	DET
ijtc-212	141	2	results	result	NOUN
ijtc-212	141	3	can	can	AUX
ijtc-212	141	4	be	be	AUX
ijtc-212	141	5	seen	see	VERB
ijtc-212	141	6	from	from	ADP
ijtc-212	141	7	the	the	DET
ijtc-212	141	8	dchange	dchange	NOUN
ijtc-212	141	9	significance	significance	NOUN
ijtc-212	141	10	probability	probability	NOUN
ijtc-212	141	11	value	value	NOUN
ijtc-212	141	12	of	of	ADP
ijtc-212	141	13	0.797	0.797	NUM
ijtc-212	141	14	or	or	CCONJ
ijtc-212	141	15	(	(	PUNCT
ijtc-212	141	16	p	p	X
ijtc-212	141	17	>	>	X
ijtc-212	141	18	0.05	0.05	NUM
ijtc-212	141	19	)	)	PUNCT
ijtc-212	141	20	in	in	ADP
ijtc-212	141	21	probability	probability	NOUN
ijtc-212	141	22	α	α	NOUN
ijtc-212	141	23	0.05	0.05	NUM
ijtc-212	141	24	.	.	PUNCT
ijtc-212	142	1	it	it	PRON
ijtc-212	142	2	can	can	AUX
ijtc-212	142	3	be	be	AUX
ijtc-212	142	4	concluded	conclude	VERB
ijtc-212	142	5	that	that	SCONJ
ijtc-212	142	6	capability	capability	NOUN
ijtc-212	142	7	can	can	AUX
ijtc-212	142	8	not	not	PART
ijtc-212	142	9	affect	affect	VERB
ijtc-212	142	10	fraudulent	fraudulent	ADJ
ijtc-212	142	11	financial	financial	ADJ
ijtc-212	142	12	statements	statement	NOUN
ijtc-212	142	13	or	or	CCONJ
ijtc-212	142	14	reject	reject	VERB
ijtc-212	142	15	hypothesis	hypothesis	NOUN
ijtc-212	142	16	2	2	NUM
ijtc-212	142	17	or	or	CCONJ
ijtc-212	142	18	h2	h2	NOUN
ijtc-212	142	19	.	.	PUNCT
ijtc-212	143	1	the	the	DET
ijtc-212	143	2	board	board	NOUN
ijtc-212	143	3	of	of	ADP
ijtc-212	143	4	directors	director	NOUN
ijtc-212	143	5	is	be	AUX
ijtc-212	143	6	fully	fully	ADV
ijtc-212	143	7	responsible	responsible	ADJ
ijtc-212	143	8	for	for	ADP
ijtc-212	143	9	carrying	carry	VERB
ijtc-212	143	10	out	out	ADP
ijtc-212	143	11	its	its	PRON
ijtc-212	143	12	duties	duty	NOUN
ijtc-212	143	13	in	in	ADP
ijtc-212	143	14	the	the	DET
ijtc-212	143	15	company	company	NOUN
ijtc-212	143	16	's	's	PART
ijtc-212	143	17	interests	interest	NOUN
ijtc-212	143	18	in	in	ADP
ijtc-212	143	19	achieving	achieve	VERB
ijtc-212	143	20	its	its	PRON
ijtc-212	143	21	aims	aim	NOUN
ijtc-212	143	22	and	and	CCONJ
ijtc-212	143	23	objectives	objective	NOUN
ijtc-212	143	24	.	.	PUNCT
ijtc-212	144	1	the	the	DET
ijtc-212	144	2	board	board	NOUN
ijtc-212	144	3	of	of	ADP
ijtc-212	144	4	directors	director	NOUN
ijtc-212	144	5	is	be	AUX
ijtc-212	144	6	also	also	ADV
ijtc-212	144	7	obliged	oblige	VERB
ijtc-212	144	8	to	to	PART
ijtc-212	144	9	ensure	ensure	VERB
ijtc-212	144	10	that	that	SCONJ
ijtc-212	144	11	all	all	DET
ijtc-212	144	12	the	the	DET
ijtc-212	144	13	company	company	NOUN
ijtc-212	144	14	's	's	PART
ijtc-212	144	15	assets	asset	NOUN
ijtc-212	144	16	have	have	AUX
ijtc-212	144	17	been	be	AUX
ijtc-212	144	18	used	use	VERB
ijtc-212	144	19	according	accord	VERB
ijtc-212	144	20	to	to	ADP
ijtc-212	144	21	their	their	PRON
ijtc-212	144	22	intended	intend	VERB
ijtc-212	144	23	use	use	NOUN
ijtc-212	144	24	in	in	ADP
ijtc-212	144	25	the	the	DET
ijtc-212	144	26	company	company	NOUN
ijtc-212	144	27	's	's	PART
ijtc-212	144	28	determinants	determinant	NOUN
ijtc-212	144	29	fraudulent	fraudulent	ADJ
ijtc-212	144	30	financial	financial	ADJ
ijtc-212	144	31	statements	statement	NOUN
ijtc-212	144	32	using	use	VERB
ijtc-212	144	33	the	the	DET
ijtc-212	144	34	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	144	35	model	model	NOUN
ijtc-212	144	36	on	on	ADP
ijtc-212	144	37	infrastructure	infrastructure	NOUN
ijtc-212	144	38	sector	sector	NOUN
ijtc-212	144	39	companies	company	NOUN
ijtc-212	144	40	in	in	ADP
ijtc-212	144	41	indonesia	indonesia	PROPN
ijtc-212	144	42	anan	anan	PROPN
ijtc-212	144	43	119	119	NUM
ijtc-212	145	1	|	|	ADV
ijtc-212	145	2	ilomata	ilomata	PROPN
ijtc-212	145	3	international	international	ADJ
ijtc-212	145	4	journal	journal	NOUN
ijtc-212	145	5	of	of	ADP
ijtc-212	145	6	tax	tax	PROPN
ijtc-212	145	7	&	&	CCONJ
ijtc-212	145	8	accounting	accounting	PROPN
ijtc-212	145	9	volume	volume	NOUN
ijtc-212	145	10	2	2	NUM
ijtc-212	145	11	issue	issue	NOUN
ijtc-212	145	12	2	2	NUM
ijtc-212	145	13	,	,	PUNCT
ijtc-212	145	14	april	april	PROPN
ijtc-212	145	15	2021	2021	NUM
ijtc-212	145	16	interests	interest	NOUN
ijtc-212	145	17	and	and	CCONJ
ijtc-212	145	18	the	the	DET
ijtc-212	145	19	company	company	NOUN
ijtc-212	145	20	's	's	PART
ijtc-212	145	21	shareholders	shareholder	NOUN
ijtc-212	145	22	the	the	DET
ijtc-212	145	23	change	change	NOUN
ijtc-212	145	24	of	of	ADP
ijtc-212	145	25	directors	director	NOUN
ijtc-212	145	26	is	be	AUX
ijtc-212	145	27	not	not	PART
ijtc-212	145	28	a	a	DET
ijtc-212	145	29	factor	factor	NOUN
ijtc-212	145	30	in	in	ADP
ijtc-212	145	31	detecting	detect	VERB
ijtc-212	145	32	fraudulent	fraudulent	ADJ
ijtc-212	145	33	financial	financial	ADJ
ijtc-212	145	34	statements	statement	NOUN
ijtc-212	145	35	.	.	PUNCT
ijtc-212	146	1	these	these	DET
ijtc-212	146	2	results	result	NOUN
ijtc-212	146	3	support	support	VERB
ijtc-212	146	4	the	the	DET
ijtc-212	146	5	research	research	NOUN
ijtc-212	146	6	of	of	ADP
ijtc-212	146	7	bawekes	baweke	NOUN
ijtc-212	146	8	et	et	PROPN
ijtc-212	146	9	al	al	PROPN
ijtc-212	146	10	.	.	PUNCT
ijtc-212	147	1	(	(	PUNCT
ijtc-212	147	2	2018	2018	NUM
ijtc-212	147	3	)	)	PUNCT
ijtc-212	147	4	,	,	PUNCT
ijtc-212	147	5	quraini	quraini	NOUN
ijtc-212	147	6	and	and	CCONJ
ijtc-212	147	7	rimawati	rimawati	NOUN
ijtc-212	147	8	(	(	PUNCT
ijtc-212	147	9	2018	2018	NUM
ijtc-212	147	10	)	)	PUNCT
ijtc-212	147	11	;	;	PUNCT
ijtc-212	147	12	nindito	nindito	PROPN
ijtc-212	147	13	(	(	PUNCT
ijtc-212	147	14	2018	2018	NUM
ijtc-212	147	15	)	)	PUNCT
ijtc-212	147	16	;	;	PUNCT
ijtc-212	147	17	and	and	CCONJ
ijtc-212	147	18	agustina	agustina	PROPN
ijtc-212	147	19	and	and	CCONJ
ijtc-212	147	20	pratomo	pratomo	PROPN
ijtc-212	147	21	(	(	PUNCT
ijtc-212	147	22	2019	2019	NUM
ijtc-212	147	23	)	)	PUNCT
ijtc-212	147	24	.	.	PUNCT
ijtc-212	148	1	however	however	ADV
ijtc-212	148	2	,	,	PUNCT
ijtc-212	148	3	these	these	DET
ijtc-212	148	4	results	result	NOUN
ijtc-212	148	5	do	do	AUX
ijtc-212	148	6	not	not	PART
ijtc-212	148	7	support	support	VERB
ijtc-212	148	8	the	the	DET
ijtc-212	148	9	research	research	NOUN
ijtc-212	148	10	conducted	conduct	VERB
ijtc-212	148	11	by	by	ADP
ijtc-212	148	12	puspithaa	puspithaa	NOUN
ijtc-212	148	13	and	and	CCONJ
ijtc-212	148	14	yasa	yasa	PROPN
ijtc-212	148	15	(	(	PUNCT
ijtc-212	148	16	2018	2018	NUM
ijtc-212	148	17	)	)	PUNCT
ijtc-212	148	18	,	,	PUNCT
ijtc-212	148	19	where	where	SCONJ
ijtc-212	148	20	directors	director	NOUN
ijtc-212	148	21	'	'	PART
ijtc-212	148	22	change	change	NOUN
ijtc-212	148	23	has	have	VERB
ijtc-212	148	24	a	a	DET
ijtc-212	148	25	significant	significant	ADJ
ijtc-212	148	26	effect	effect	NOUN
ijtc-212	148	27	on	on	ADP
ijtc-212	148	28	fraudulent	fraudulent	ADJ
ijtc-212	148	29	financial	financial	ADJ
ijtc-212	148	30	statements	statement	NOUN
ijtc-212	148	31	.	.	PUNCT
ijtc-212	149	1	the	the	DET
ijtc-212	149	2	logistic	logistic	ADJ
ijtc-212	149	3	regression	regression	NOUN
ijtc-212	149	4	results	result	NOUN
ijtc-212	149	5	to	to	PART
ijtc-212	149	6	test	test	VERB
ijtc-212	149	7	the	the	DET
ijtc-212	149	8	significance	significance	NOUN
ijtc-212	149	9	of	of	ADP
ijtc-212	149	10	opportunity	opportunity	NOUN
ijtc-212	149	11	on	on	ADP
ijtc-212	149	12	report	report	NOUN
ijtc-212	149	13	fraud	fraud	NOUN
ijtc-212	149	14	show	show	VERB
ijtc-212	149	15	a	a	DET
ijtc-212	149	16	positive	positive	ADJ
ijtc-212	149	17	direction	direction	NOUN
ijtc-212	149	18	with	with	ADP
ijtc-212	149	19	little	little	ADJ
ijtc-212	149	20	value	value	NOUN
ijtc-212	149	21	.	.	PUNCT
ijtc-212	150	1	opportunity	opportunity	NOUN
ijtc-212	150	2	is	be	AUX
ijtc-212	150	3	proxied	proxie	VERB
ijtc-212	150	4	by	by	ADP
ijtc-212	150	5	effective	effective	ADJ
ijtc-212	150	6	monitoring	monitoring	NOUN
ijtc-212	150	7	,	,	PUNCT
ijtc-212	150	8	namely	namely	ADV
ijtc-212	150	9	the	the	DET
ijtc-212	150	10	proportion	proportion	NOUN
ijtc-212	150	11	of	of	ADP
ijtc-212	150	12	independent	independent	ADJ
ijtc-212	150	13	commissioners	commissioner	NOUN
ijtc-212	150	14	in	in	ADP
ijtc-212	150	15	a	a	DET
ijtc-212	150	16	board	board	NOUN
ijtc-212	150	17	structure	structure	NOUN
ijtc-212	150	18	in	in	ADP
ijtc-212	150	19	a	a	DET
ijtc-212	150	20	company	company	NOUN
ijtc-212	150	21	or	or	CCONJ
ijtc-212	150	22	bdout	bdout	NOUN
ijtc-212	150	23	.	.	PUNCT
ijtc-212	151	1	these	these	DET
ijtc-212	151	2	results	result	NOUN
ijtc-212	151	3	can	can	AUX
ijtc-212	151	4	be	be	AUX
ijtc-212	151	5	seen	see	VERB
ijtc-212	151	6	from	from	ADP
ijtc-212	151	7	the	the	DET
ijtc-212	151	8	significant	significant	ADJ
ijtc-212	151	9	value	value	NOUN
ijtc-212	151	10	of	of	ADP
ijtc-212	151	11	0.892	0.892	NUM
ijtc-212	151	12	or	or	CCONJ
ijtc-212	151	13	(	(	PUNCT
ijtc-212	151	14	p	p	X
ijtc-212	151	15	>	>	X
ijtc-212	151	16	0.05	0.05	NUM
ijtc-212	151	17	)	)	PUNCT
ijtc-212	151	18	in	in	ADP
ijtc-212	151	19	the	the	DET
ijtc-212	151	20	probability	probability	NOUN
ijtc-212	151	21	α	α	NOUN
ijtc-212	151	22	0.05	0.05	NUM
ijtc-212	151	23	.	.	PUNCT
ijtc-212	152	1	it	it	PRON
ijtc-212	152	2	can	can	AUX
ijtc-212	152	3	be	be	AUX
ijtc-212	152	4	concluded	conclude	VERB
ijtc-212	152	5	that	that	SCONJ
ijtc-212	152	6	the	the	DET
ijtc-212	152	7	opportunity	opportunity	NOUN
ijtc-212	152	8	can	can	AUX
ijtc-212	152	9	not	not	PART
ijtc-212	152	10	affect	affect	VERB
ijtc-212	152	11	fraudulent	fraudulent	ADJ
ijtc-212	152	12	financial	financial	ADJ
ijtc-212	152	13	statements	statement	NOUN
ijtc-212	152	14	or	or	CCONJ
ijtc-212	152	15	reject	reject	VERB
ijtc-212	152	16	hypothesis	hypothesis	NOUN
ijtc-212	152	17	3	3	NUM
ijtc-212	152	18	or	or	CCONJ
ijtc-212	152	19	h3	h3	NOUN
ijtc-212	152	20	.	.	PUNCT
ijtc-212	153	1	these	these	DET
ijtc-212	153	2	results	result	NOUN
ijtc-212	153	3	support	support	VERB
ijtc-212	153	4	the	the	DET
ijtc-212	153	5	research	research	NOUN
ijtc-212	153	6	of	of	ADP
ijtc-212	153	7	tessa	tessa	NOUN
ijtc-212	153	8	and	and	CCONJ
ijtc-212	153	9	harto	harto	PROPN
ijtc-212	153	10	(	(	PUNCT
ijtc-212	153	11	2016	2016	NUM
ijtc-212	153	12	)	)	PUNCT
ijtc-212	153	13	,	,	PUNCT
ijtc-212	153	14	nindito	nindito	PROPN
ijtc-212	153	15	(	(	PUNCT
ijtc-212	153	16	2018	2018	NUM
ijtc-212	153	17	)	)	PUNCT
ijtc-212	153	18	;	;	PUNCT
ijtc-212	153	19	setiawati	setiawati	NOUN
ijtc-212	153	20	and	and	CCONJ
ijtc-212	153	21	baningrum	baningrum	ADP
ijtc-212	153	22	(	(	PUNCT
ijtc-212	153	23	2018	2018	NUM
ijtc-212	153	24	)	)	PUNCT
ijtc-212	153	25	;	;	PUNCT
ijtc-212	153	26	quraini	quraini	NOUN
ijtc-212	153	27	and	and	CCONJ
ijtc-212	153	28	rimawati	rimawati	NOUN
ijtc-212	153	29	(	(	PUNCT
ijtc-212	153	30	2018	2018	NUM
ijtc-212	153	31	)	)	PUNCT
ijtc-212	153	32	;	;	PUNCT
ijtc-212	153	33	and	and	CCONJ
ijtc-212	153	34	pratiwi	pratiwi	NOUN
ijtc-212	153	35	and	and	CCONJ
ijtc-212	153	36	nurbaiti	nurbaiti	PROPN
ijtc-212	153	37	(	(	PUNCT
ijtc-212	153	38	2018	2018	NUM
ijtc-212	153	39	)	)	PUNCT
ijtc-212	153	40	.	.	PUNCT
ijtc-212	154	1	however	however	ADV
ijtc-212	154	2	,	,	PUNCT
ijtc-212	154	3	this	this	DET
ijtc-212	154	4	study	study	NOUN
ijtc-212	154	5	's	's	PART
ijtc-212	154	6	results	result	NOUN
ijtc-212	154	7	do	do	AUX
ijtc-212	154	8	not	not	PART
ijtc-212	154	9	support	support	VERB
ijtc-212	154	10	puspithaa	puspithaa	NOUN
ijtc-212	154	11	and	and	CCONJ
ijtc-212	154	12	yasa	yasa	PROPN
ijtc-212	154	13	(	(	PUNCT
ijtc-212	154	14	2018	2018	NUM
ijtc-212	154	15	)	)	PUNCT
ijtc-212	154	16	;	;	PUNCT
ijtc-212	155	1	agustina	agustina	PROPN
ijtc-212	155	2	and	and	CCONJ
ijtc-212	155	3	pratomo	pratomo	PROPN
ijtc-212	155	4	(	(	PUNCT
ijtc-212	155	5	2019	2019	NUM
ijtc-212	155	6	)	)	PUNCT
ijtc-212	155	7	,	,	PUNCT
ijtc-212	155	8	where	where	SCONJ
ijtc-212	155	9	ineffective	ineffective	ADJ
ijtc-212	155	10	monitoring	monitoring	NOUN
ijtc-212	155	11	with	with	ADP
ijtc-212	155	12	the	the	DET
ijtc-212	155	13	proportion	proportion	NOUN
ijtc-212	155	14	of	of	ADP
ijtc-212	155	15	the	the	DET
ijtc-212	155	16	commissioners	commissioner	NOUN
ijtc-212	155	17	'	'	PART
ijtc-212	155	18	board	board	NOUN
ijtc-212	155	19	has	have	VERB
ijtc-212	155	20	a	a	DET
ijtc-212	155	21	significant	significant	ADJ
ijtc-212	155	22	effect	effect	NOUN
ijtc-212	155	23	on	on	ADP
ijtc-212	155	24	fraudulent	fraudulent	ADJ
ijtc-212	155	25	financial	financial	ADJ
ijtc-212	155	26	statements	statement	NOUN
ijtc-212	155	27	.	.	PUNCT
ijtc-212	156	1	adequate	adequate	ADJ
ijtc-212	156	2	supervision	supervision	NOUN
ijtc-212	156	3	can	can	AUX
ijtc-212	156	4	minimize	minimize	VERB
ijtc-212	156	5	fraud	fraud	NOUN
ijtc-212	156	6	.	.	PUNCT
ijtc-212	157	1	an	an	DET
ijtc-212	157	2	independent	independent	ADJ
ijtc-212	157	3	board	board	NOUN
ijtc-212	157	4	of	of	ADP
ijtc-212	157	5	commissioners	commissioner	NOUN
ijtc-212	157	6	in	in	ADP
ijtc-212	157	7	a	a	DET
ijtc-212	157	8	company	company	NOUN
ijtc-212	157	9	is	be	AUX
ijtc-212	157	10	one	one	NUM
ijtc-212	157	11	factor	factor	NOUN
ijtc-212	157	12	in	in	ADP
ijtc-212	157	13	increasing	increase	VERB
ijtc-212	157	14	the	the	DET
ijtc-212	157	15	company	company	NOUN
ijtc-212	157	16	's	's	PART
ijtc-212	157	17	operational	operational	ADJ
ijtc-212	157	18	supervision	supervision	NOUN
ijtc-212	157	19	.	.	PUNCT
ijtc-212	158	1	the	the	DET
ijtc-212	158	2	independent	independent	PROPN
ijtc-212	158	3	board	board	PROPN
ijtc-212	158	4	of	of	ADP
ijtc-212	158	5	commissioners	commissioner	NOUN
ijtc-212	158	6	will	will	AUX
ijtc-212	158	7	supervise	supervise	VERB
ijtc-212	158	8	objectively	objectively	ADV
ijtc-212	158	9	,	,	PUNCT
ijtc-212	158	10	independently	independently	ADV
ijtc-212	158	11	,	,	PUNCT
ijtc-212	158	12	away	away	ADV
ijtc-212	158	13	from	from	ADP
ijtc-212	158	14	certain	certain	ADJ
ijtc-212	158	15	parties	party	NOUN
ijtc-212	158	16	'	'	PART
ijtc-212	158	17	intervention	intervention	NOUN
ijtc-212	158	18	to	to	PART
ijtc-212	158	19	not	not	PART
ijtc-212	158	20	trigger	trigger	VERB
ijtc-212	158	21	managers	manager	NOUN
ijtc-212	158	22	to	to	PART
ijtc-212	158	23	commit	commit	VERB
ijtc-212	158	24	fraud	fraud	NOUN
ijtc-212	158	25	in	in	ADP
ijtc-212	158	26	financial	financial	ADJ
ijtc-212	158	27	reports	report	NOUN
ijtc-212	158	28	(	(	PUNCT
ijtc-212	158	29	setiawati	setiawati	NOUN
ijtc-212	158	30	and	and	CCONJ
ijtc-212	158	31	baningrum	baningrum	ADJ
ijtc-212	158	32	,	,	PUNCT
ijtc-212	158	33	2018	2018	NUM
ijtc-212	158	34	)	)	PUNCT
ijtc-212	158	35	.	.	PUNCT
ijtc-212	159	1	the	the	DET
ijtc-212	159	2	logistic	logistic	ADJ
ijtc-212	159	3	regression	regression	NOUN
ijtc-212	159	4	results	result	NOUN
ijtc-212	159	5	for	for	ADP
ijtc-212	159	6	the	the	DET
ijtc-212	159	7	significance	significance	NOUN
ijtc-212	159	8	test	test	NOUN
ijtc-212	159	9	of	of	ADP
ijtc-212	159	10	rationalization	rationalization	NOUN
ijtc-212	159	11	on	on	ADP
ijtc-212	159	12	report	report	NOUN
ijtc-212	159	13	fraud	fraud	NOUN
ijtc-212	159	14	show	show	VERB
ijtc-212	159	15	a	a	DET
ijtc-212	159	16	positive	positive	ADJ
ijtc-212	159	17	direction	direction	NOUN
ijtc-212	159	18	with	with	ADP
ijtc-212	159	19	little	little	ADJ
ijtc-212	159	20	value	value	NOUN
ijtc-212	159	21	.	.	PUNCT
ijtc-212	160	1	rationalization	rationalization	NOUN
ijtc-212	160	2	is	be	AUX
ijtc-212	160	3	proxied	proxie	VERB
ijtc-212	160	4	by	by	ADP
ijtc-212	160	5	an	an	DET
ijtc-212	160	6	audit	audit	NOUN
ijtc-212	160	7	opinion	opinion	NOUN
ijtc-212	160	8	or	or	CCONJ
ijtc-212	160	9	aud	aud	NOUN
ijtc-212	160	10	.	.	PUNCT
ijtc-212	161	1	these	these	DET
ijtc-212	161	2	results	result	NOUN
ijtc-212	161	3	can	can	AUX
ijtc-212	161	4	be	be	AUX
ijtc-212	161	5	seen	see	VERB
ijtc-212	161	6	from	from	ADP
ijtc-212	161	7	the	the	DET
ijtc-212	161	8	significant	significant	ADJ
ijtc-212	161	9	value	value	NOUN
ijtc-212	161	10	of	of	ADP
ijtc-212	161	11	0.999	0.999	NUM
ijtc-212	161	12	or	or	CCONJ
ijtc-212	161	13	(	(	PUNCT
ijtc-212	161	14	p	p	X
ijtc-212	161	15	>	>	X
ijtc-212	161	16	0.05	0.05	NUM
ijtc-212	161	17	)	)	PUNCT
ijtc-212	161	18	in	in	ADP
ijtc-212	161	19	the	the	DET
ijtc-212	161	20	probability	probability	NOUN
ijtc-212	161	21	α	α	NOUN
ijtc-212	161	22	0.05	0.05	NUM
ijtc-212	161	23	.	.	PUNCT
ijtc-212	162	1	it	it	PRON
ijtc-212	162	2	can	can	AUX
ijtc-212	162	3	be	be	AUX
ijtc-212	162	4	concluded	conclude	VERB
ijtc-212	162	5	that	that	SCONJ
ijtc-212	162	6	rationalization	rationalization	NOUN
ijtc-212	162	7	can	can	AUX
ijtc-212	162	8	not	not	PART
ijtc-212	162	9	affect	affect	VERB
ijtc-212	162	10	fraudulent	fraudulent	ADJ
ijtc-212	162	11	financial	financial	ADJ
ijtc-212	162	12	statements	statement	NOUN
ijtc-212	162	13	or	or	CCONJ
ijtc-212	162	14	reject	reject	VERB
ijtc-212	162	15	hypothesis	hypothesis	NOUN
ijtc-212	162	16	4	4	NUM
ijtc-212	162	17	or	or	CCONJ
ijtc-212	162	18	h4	h4	NOUN
ijtc-212	162	19	.	.	PUNCT
ijtc-212	163	1	these	these	DET
ijtc-212	163	2	results	result	NOUN
ijtc-212	163	3	support	support	VERB
ijtc-212	163	4	research	research	NOUN
ijtc-212	163	5	conducted	conduct	VERB
ijtc-212	163	6	by	by	ADP
ijtc-212	163	7	setiawati	setiawati	NOUN
ijtc-212	163	8	,	,	PUNCT
ijtc-212	163	9	baningrum	baningrum	ADP
ijtc-212	163	10	(	(	PUNCT
ijtc-212	163	11	2018	2018	NUM
ijtc-212	163	12	)	)	PUNCT
ijtc-212	163	13	;	;	PUNCT
ijtc-212	164	1	agustina	agustina	PROPN
ijtc-212	164	2	and	and	CCONJ
ijtc-212	164	3	pratomo	pratomo	PROPN
ijtc-212	164	4	(	(	PUNCT
ijtc-212	164	5	2019	2019	NUM
ijtc-212	164	6	)	)	PUNCT
ijtc-212	164	7	;	;	PUNCT
ijtc-212	164	8	nindito	nindito	PROPN
ijtc-212	164	9	(	(	PUNCT
ijtc-212	164	10	2018	2018	NUM
ijtc-212	164	11	)	)	PUNCT
ijtc-212	164	12	;	;	PUNCT
ijtc-212	164	13	quraini	quraini	NOUN
ijtc-212	164	14	and	and	CCONJ
ijtc-212	164	15	rimawati	rimawati	NOUN
ijtc-212	164	16	(	(	PUNCT
ijtc-212	164	17	2018	2018	NUM
ijtc-212	164	18	)	)	PUNCT
ijtc-212	164	19	;	;	PUNCT
ijtc-212	164	20	bawekes	baweke	NOUN
ijtc-212	164	21	et	et	PROPN
ijtc-212	164	22	al	al	PROPN
ijtc-212	164	23	.	.	PROPN
ijtc-212	165	1	(	(	PUNCT
ijtc-212	165	2	2018	2018	NUM
ijtc-212	165	3	)	)	PUNCT
ijtc-212	165	4	and	and	CCONJ
ijtc-212	165	5	pratiwi	pratiwi	NOUN
ijtc-212	165	6	and	and	CCONJ
ijtc-212	165	7	nurbaiti	nurbaiti	PROPN
ijtc-212	165	8	(	(	PUNCT
ijtc-212	165	9	2018	2018	NUM
ijtc-212	165	10	)	)	PUNCT
ijtc-212	165	11	.	.	PUNCT
ijtc-212	166	1	this	this	DET
ijtc-212	166	2	study	study	NOUN
ijtc-212	166	3	's	's	PART
ijtc-212	166	4	results	result	NOUN
ijtc-212	166	5	do	do	AUX
ijtc-212	166	6	not	not	PART
ijtc-212	166	7	support	support	VERB
ijtc-212	166	8	puspithaa	puspithaa	NOUN
ijtc-212	166	9	and	and	CCONJ
ijtc-212	166	10	yasa	yasa	PROPN
ijtc-212	166	11	(	(	PUNCT
ijtc-212	166	12	2018	2018	NUM
ijtc-212	166	13	)	)	PUNCT
ijtc-212	166	14	research	research	NOUN
ijtc-212	166	15	,	,	PUNCT
ijtc-212	166	16	which	which	PRON
ijtc-212	166	17	states	state	VERB
ijtc-212	166	18	that	that	SCONJ
ijtc-212	166	19	rationalization	rationalization	NOUN
ijtc-212	166	20	has	have	VERB
ijtc-212	166	21	a	a	DET
ijtc-212	166	22	significant	significant	ADJ
ijtc-212	166	23	effect	effect	NOUN
ijtc-212	166	24	on	on	ADP
ijtc-212	166	25	fraudulent	fraudulent	ADJ
ijtc-212	166	26	financial	financial	ADJ
ijtc-212	166	27	statements	statement	NOUN
ijtc-212	166	28	.	.	PUNCT
ijtc-212	167	1	rationalization	rationalization	NOUN
ijtc-212	167	2	is	be	AUX
ijtc-212	167	3	a	a	DET
ijtc-212	167	4	variable	variable	NOUN
ijtc-212	167	5	that	that	PRON
ijtc-212	167	6	is	be	AUX
ijtc-212	167	7	difficult	difficult	ADJ
ijtc-212	167	8	to	to	PART
ijtc-212	167	9	measure	measure	VERB
ijtc-212	167	10	from	from	ADP
ijtc-212	167	11	the	the	DET
ijtc-212	167	12	fraud	fraud	NOUN
ijtc-212	167	13	model	model	NOUN
ijtc-212	167	14	(	(	PUNCT
ijtc-212	167	15	skousen	skousen	VERB
ijtc-212	167	16	et	et	PROPN
ijtc-212	167	17	.	.	PROPN
ijtc-212	167	18	,	,	PUNCT
ijtc-212	167	19	al	al	PROPN
ijtc-212	167	20	.	.	PROPN
ijtc-212	167	21	,	,	PUNCT
ijtc-212	167	22	2009	2009	NUM
ijtc-212	167	23	)	)	PUNCT
ijtc-212	167	24	.	.	PUNCT
ijtc-212	168	1	the	the	DET
ijtc-212	168	2	auditor	auditor	NOUN
ijtc-212	168	3	's	's	PART
ijtc-212	168	4	inability	inability	NOUN
ijtc-212	168	5	to	to	PART
ijtc-212	168	6	detect	detect	VERB
ijtc-212	168	7	irregularities	irregularity	NOUN
ijtc-212	168	8	that	that	PRON
ijtc-212	168	9	occur	occur	VERB
ijtc-212	168	10	in	in	ADP
ijtc-212	168	11	the	the	DET
ijtc-212	168	12	financial	financial	ADJ
ijtc-212	168	13	statements	statement	NOUN
ijtc-212	168	14	affects	affect	VERB
ijtc-212	168	15	the	the	DET
ijtc-212	168	16	audit	audit	NOUN
ijtc-212	168	17	opinion	opinion	NOUN
ijtc-212	168	18	results	result	NOUN
ijtc-212	168	19	.	.	PUNCT
ijtc-212	169	1	the	the	DET
ijtc-212	169	2	accrual	accrual	ADJ
ijtc-212	169	3	basis	basis	NOUN
ijtc-212	169	4	of	of	ADP
ijtc-212	169	5	accounting	accounting	NOUN
ijtc-212	169	6	allowed	allow	VERB
ijtc-212	169	7	by	by	ADP
ijtc-212	169	8	the	the	DET
ijtc-212	169	9	financial	financial	ADJ
ijtc-212	169	10	accounting	accounting	NOUN
ijtc-212	169	11	standards	standard	NOUN
ijtc-212	169	12	allows	allow	VERB
ijtc-212	169	13	management	management	NOUN
ijtc-212	169	14	to	to	PART
ijtc-212	169	15	modify	modify	VERB
ijtc-212	169	16	the	the	DET
ijtc-212	169	17	financial	financial	ADJ
ijtc-212	169	18	statements	statement	NOUN
ijtc-212	169	19	to	to	PART
ijtc-212	169	20	freely	freely	ADV
ijtc-212	169	21	produce	produce	VERB
ijtc-212	169	22	the	the	DET
ijtc-212	169	23	desired	desire	VERB
ijtc-212	169	24	profit	profit	NOUN
ijtc-212	169	25	.	.	PUNCT
ijtc-212	170	1	the	the	DET
ijtc-212	170	2	logistic	logistic	ADJ
ijtc-212	170	3	regression	regression	NOUN
ijtc-212	170	4	results	result	NOUN
ijtc-212	170	5	for	for	ADP
ijtc-212	170	6	the	the	DET
ijtc-212	170	7	significance	significance	NOUN
ijtc-212	170	8	test	test	NOUN
ijtc-212	170	9	of	of	ADP
ijtc-212	170	10	the	the	DET
ijtc-212	170	11	effect	effect	NOUN
ijtc-212	170	12	of	of	ADP
ijtc-212	170	13	ego	ego	NOUN
ijtc-212	170	14	on	on	ADP
ijtc-212	170	15	report	report	NOUN
ijtc-212	170	16	fraud	fraud	NOUN
ijtc-212	170	17	show	show	VERB
ijtc-212	170	18	a	a	DET
ijtc-212	170	19	negative	negative	ADJ
ijtc-212	170	20	direction	direction	NOUN
ijtc-212	170	21	with	with	ADP
ijtc-212	170	22	little	little	ADJ
ijtc-212	170	23	value	value	NOUN
ijtc-212	170	24	.	.	PUNCT
ijtc-212	171	1	ego	ego	NOUN
ijtc-212	171	2	is	be	AUX
ijtc-212	171	3	represented	represent	VERB
ijtc-212	171	4	by	by	ADP
ijtc-212	171	5	the	the	DET
ijtc-212	171	6	number	number	NOUN
ijtc-212	171	7	of	of	ADP
ijtc-212	171	8	ceo	ceo	NOUN
ijtc-212	171	9	's	's	PART
ijtc-212	171	10	pictures	picture	NOUN
ijtc-212	171	11	or	or	CCONJ
ijtc-212	171	12	ceopic	ceopic	ADJ
ijtc-212	171	13	.	.	PUNCT
ijtc-212	172	1	these	these	DET
ijtc-212	172	2	results	result	NOUN
ijtc-212	172	3	can	can	AUX
ijtc-212	172	4	be	be	AUX
ijtc-212	172	5	seen	see	VERB
ijtc-212	172	6	from	from	ADP
ijtc-212	172	7	the	the	DET
ijtc-212	172	8	significant	significant	ADJ
ijtc-212	172	9	value	value	NOUN
ijtc-212	172	10	of	of	ADP
ijtc-212	172	11	0.911	0.911	NUM
ijtc-212	172	12	or	or	CCONJ
ijtc-212	172	13	(	(	PUNCT
ijtc-212	172	14	p>0.05	p>0.05	NOUN
ijtc-212	172	15	)	)	PUNCT
ijtc-212	172	16	in	in	ADP
ijtc-212	172	17	the	the	DET
ijtc-212	172	18	probability	probability	NOUN
ijtc-212	172	19	α	α	NOUN
ijtc-212	172	20	0.05	0.05	NUM
ijtc-212	172	21	.	.	PUNCT
ijtc-212	173	1	it	it	PRON
ijtc-212	173	2	can	can	AUX
ijtc-212	173	3	be	be	AUX
ijtc-212	173	4	concluded	conclude	VERB
ijtc-212	173	5	that	that	SCONJ
ijtc-212	173	6	rationalization	rationalization	NOUN
ijtc-212	173	7	can	can	AUX
ijtc-212	173	8	not	not	PART
ijtc-212	173	9	affect	affect	VERB
ijtc-212	173	10	fraudulent	fraudulent	ADJ
ijtc-212	173	11	financial	financial	ADJ
ijtc-212	173	12	statements	statement	NOUN
ijtc-212	173	13	or	or	CCONJ
ijtc-212	173	14	reject	reject	VERB
ijtc-212	173	15	hypothesis	hypothesis	NOUN
ijtc-212	173	16	5	5	NUM
ijtc-212	173	17	or	or	CCONJ
ijtc-212	173	18	h5	h5	NOUN
ijtc-212	173	19	.	.	PUNCT
ijtc-212	174	1	these	these	DET
ijtc-212	174	2	results	result	NOUN
ijtc-212	174	3	support	support	VERB
ijtc-212	174	4	the	the	DET
ijtc-212	174	5	research	research	NOUN
ijtc-212	174	6	of	of	ADP
ijtc-212	174	7	setiawati	setiawati	NOUN
ijtc-212	174	8	and	and	CCONJ
ijtc-212	174	9	baningrum	baningrum	ADP
ijtc-212	174	10	(	(	PUNCT
ijtc-212	174	11	2018	2018	NUM
ijtc-212	174	12	)	)	PUNCT
ijtc-212	174	13	,	,	PUNCT
ijtc-212	174	14	agustina	agustina	PROPN
ijtc-212	174	15	and	and	CCONJ
ijtc-212	174	16	pratomo	pratomo	PROPN
ijtc-212	174	17	(	(	PUNCT
ijtc-212	174	18	2019	2019	NUM
ijtc-212	174	19	)	)	PUNCT
ijtc-212	174	20	;	;	PUNCT
ijtc-212	174	21	nindito	nindito	PROPN
ijtc-212	174	22	(	(	PUNCT
ijtc-212	174	23	2018	2018	NUM
ijtc-212	174	24	)	)	PUNCT
ijtc-212	174	25	;	;	PUNCT
ijtc-212	174	26	quraini	quraini	NOUN
ijtc-212	174	27	and	and	CCONJ
ijtc-212	174	28	rimawati	rimawati	NOUN
ijtc-212	174	29	(	(	PUNCT
ijtc-212	174	30	2018	2018	NUM
ijtc-212	174	31	)	)	PUNCT
ijtc-212	174	32	;	;	PUNCT
ijtc-212	174	33	and	and	CCONJ
ijtc-212	174	34	pratiwi	pratiwi	NOUN
ijtc-212	174	35	and	and	CCONJ
ijtc-212	174	36	nurbaiti	nurbaiti	PROPN
ijtc-212	174	37	(	(	PUNCT
ijtc-212	174	38	2018	2018	NUM
ijtc-212	174	39	)	)	PUNCT
ijtc-212	174	40	.	.	PUNCT
ijtc-212	175	1	determinants	determinant	NOUN
ijtc-212	175	2	fraudulent	fraudulent	ADJ
ijtc-212	175	3	financial	financial	ADJ
ijtc-212	175	4	statements	statement	NOUN
ijtc-212	175	5	using	use	VERB
ijtc-212	175	6	the	the	DET
ijtc-212	175	7	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	175	8	model	model	NOUN
ijtc-212	175	9	on	on	ADP
ijtc-212	175	10	infrastructure	infrastructure	NOUN
ijtc-212	175	11	sector	sector	NOUN
ijtc-212	175	12	companies	company	NOUN
ijtc-212	175	13	in	in	ADP
ijtc-212	175	14	indonesia	indonesia	PROPN
ijtc-212	175	15	anan	anan	PROPN
ijtc-212	175	16	120	120	NUM
ijtc-212	176	1	|	|	ADV
ijtc-212	176	2	ilomata	ilomata	PROPN
ijtc-212	176	3	international	international	ADJ
ijtc-212	176	4	journal	journal	NOUN
ijtc-212	176	5	of	of	ADP
ijtc-212	176	6	tax	tax	PROPN
ijtc-212	176	7	&	&	CCONJ
ijtc-212	176	8	accounting	accounting	PROPN
ijtc-212	176	9	volume	volume	NOUN
ijtc-212	176	10	2	2	NUM
ijtc-212	176	11	issue	issue	NOUN
ijtc-212	176	12	2	2	NUM
ijtc-212	176	13	,	,	PUNCT
ijtc-212	176	14	april	april	PROPN
ijtc-212	176	15	2021	2021	NUM
ijtc-212	176	16	however	however	ADV
ijtc-212	176	17	,	,	PUNCT
ijtc-212	176	18	in	in	ADP
ijtc-212	176	19	contrast	contrast	NOUN
ijtc-212	176	20	to	to	ADP
ijtc-212	176	21	the	the	DET
ijtc-212	176	22	research	research	NOUN
ijtc-212	176	23	of	of	ADP
ijtc-212	176	24	bawekes	baweke	NOUN
ijtc-212	176	25	et	et	PROPN
ijtc-212	176	26	al	al	PROPN
ijtc-212	176	27	.	.	PUNCT
ijtc-212	177	1	(	(	PUNCT
ijtc-212	177	2	2018	2018	NUM
ijtc-212	177	3	)	)	PUNCT
ijtc-212	177	4	,	,	PUNCT
ijtc-212	177	5	puspithaa	puspithaa	NOUN
ijtc-212	177	6	and	and	CCONJ
ijtc-212	177	7	yasa	yasa	PROPN
ijtc-212	177	8	(	(	PUNCT
ijtc-212	177	9	2018	2018	NUM
ijtc-212	177	10	)	)	PUNCT
ijtc-212	177	11	,	,	PUNCT
ijtc-212	177	12	and	and	CCONJ
ijtc-212	177	13	tessa	tessa	NOUN
ijtc-212	177	14	and	and	CCONJ
ijtc-212	177	15	harto	harto	PROPN
ijtc-212	177	16	(	(	PUNCT
ijtc-212	177	17	2016	2016	NUM
ijtc-212	177	18	)	)	PUNCT
ijtc-212	177	19	,	,	PUNCT
ijtc-212	177	20	who	who	PRON
ijtc-212	177	21	state	state	VERB
ijtc-212	177	22	that	that	DET
ijtc-212	177	23	ceopic	ceopic	ADJ
ijtc-212	177	24	affects	affect	VERB
ijtc-212	177	25	financial	financial	ADJ
ijtc-212	177	26	statement	statement	NOUN
ijtc-212	177	27	fraud	fraud	NOUN
ijtc-212	177	28	.	.	PUNCT
ijtc-212	178	1	the	the	DET
ijtc-212	178	2	ceo	ceo	NOUN
ijtc-212	178	3	's	's	PART
ijtc-212	178	4	photo	photo	NOUN
ijtc-212	178	5	emblazoned	emblazon	VERB
ijtc-212	178	6	in	in	ADP
ijtc-212	178	7	the	the	DET
ijtc-212	178	8	company	company	NOUN
ijtc-212	178	9	's	's	PART
ijtc-212	178	10	annual	annual	ADJ
ijtc-212	178	11	report	report	NOUN
ijtc-212	178	12	is	be	AUX
ijtc-212	178	13	the	the	DET
ijtc-212	178	14	transparency	transparency	NOUN
ijtc-212	178	15	of	of	ADP
ijtc-212	178	16	who	who	PRON
ijtc-212	178	17	is	be	AUX
ijtc-212	178	18	in	in	ADP
ijtc-212	178	19	charge	charge	NOUN
ijtc-212	178	20	of	of	ADP
ijtc-212	178	21	and	and	CCONJ
ijtc-212	178	22	is	be	AUX
ijtc-212	178	23	responsible	responsible	ADJ
ijtc-212	178	24	for	for	ADP
ijtc-212	178	25	the	the	DET
ijtc-212	178	26	leadership	leadership	NOUN
ijtc-212	178	27	of	of	ADP
ijtc-212	178	28	the	the	DET
ijtc-212	178	29	activities	activity	NOUN
ijtc-212	178	30	carried	carry	VERB
ijtc-212	178	31	out	out	ADP
ijtc-212	178	32	by	by	ADP
ijtc-212	178	33	the	the	DET
ijtc-212	178	34	company	company	NOUN
ijtc-212	178	35	.	.	PUNCT
ijtc-212	179	1	the	the	DET
ijtc-212	179	2	more	more	ADJ
ijtc-212	179	3	ceos	ceos	NOUN
ijtc-212	179	4	of	of	ADP
ijtc-212	179	5	the	the	DET
ijtc-212	179	6	company	company	NOUN
ijtc-212	179	7	,	,	PUNCT
ijtc-212	179	8	the	the	DET
ijtc-212	179	9	more	more	ADJ
ijtc-212	179	10	ideas	idea	NOUN
ijtc-212	179	11	for	for	ADP
ijtc-212	179	12	running	run	VERB
ijtc-212	179	13	the	the	DET
ijtc-212	179	14	company	company	NOUN
ijtc-212	179	15	.	.	PUNCT
ijtc-212	180	1	if	if	SCONJ
ijtc-212	180	2	the	the	DET
ijtc-212	180	3	idea	idea	NOUN
ijtc-212	180	4	is	be	AUX
ijtc-212	180	5	mutually	mutually	ADV
ijtc-212	180	6	beneficial	beneficial	ADJ
ijtc-212	180	7	to	to	ADP
ijtc-212	180	8	each	each	DET
ijtc-212	180	9	other	other	ADJ
ijtc-212	180	10	and	and	CCONJ
ijtc-212	180	11	the	the	DET
ijtc-212	180	12	company	company	NOUN
ijtc-212	180	13	,	,	PUNCT
ijtc-212	180	14	it	it	PRON
ijtc-212	180	15	is	be	AUX
ijtc-212	180	16	hoped	hope	VERB
ijtc-212	180	17	that	that	SCONJ
ijtc-212	180	18	fraud	fraud	NOUN
ijtc-212	180	19	will	will	AUX
ijtc-212	180	20	not	not	PART
ijtc-212	180	21	arise	arise	VERB
ijtc-212	180	22	in	in	ADP
ijtc-212	180	23	the	the	DET
ijtc-212	180	24	preparation	preparation	NOUN
ijtc-212	180	25	of	of	ADP
ijtc-212	180	26	the	the	DET
ijtc-212	180	27	company	company	NOUN
ijtc-212	180	28	's	's	PART
ijtc-212	180	29	financial	financial	ADJ
ijtc-212	180	30	statements	statement	NOUN
ijtc-212	180	31	.	.	PUNCT
ijtc-212	181	1	conclusion	conclusion	NOUN
ijtc-212	181	2	the	the	DET
ijtc-212	181	3	stimulus	stimulus	NOUN
ijtc-212	181	4	has	have	VERB
ijtc-212	181	5	a	a	DET
ijtc-212	181	6	significant	significant	ADJ
ijtc-212	181	7	positive	positive	ADJ
ijtc-212	181	8	effect	effect	NOUN
ijtc-212	181	9	on	on	ADP
ijtc-212	181	10	fraudulent	fraudulent	ADJ
ijtc-212	181	11	financial	financial	ADJ
ijtc-212	181	12	statements	statement	NOUN
ijtc-212	181	13	.	.	PUNCT
ijtc-212	182	1	capability	capability	NOUN
ijtc-212	182	2	,	,	PUNCT
ijtc-212	182	3	opportunity	opportunity	NOUN
ijtc-212	182	4	,	,	PUNCT
ijtc-212	182	5	and	and	CCONJ
ijtc-212	182	6	rationalization	rationalization	NOUN
ijtc-212	182	7	have	have	VERB
ijtc-212	182	8	a	a	DET
ijtc-212	182	9	positive	positive	ADJ
ijtc-212	182	10	and	and	CCONJ
ijtc-212	182	11	insignificant	insignificant	ADJ
ijtc-212	182	12	effect	effect	NOUN
ijtc-212	182	13	on	on	ADP
ijtc-212	182	14	fraudulent	fraudulent	ADJ
ijtc-212	182	15	financial	financial	ADJ
ijtc-212	182	16	statements	statement	NOUN
ijtc-212	182	17	.	.	PUNCT
ijtc-212	183	1	capability	capability	NOUN
ijtc-212	183	2	,	,	PUNCT
ijtc-212	183	3	opportunity	opportunity	NOUN
ijtc-212	183	4	,	,	PUNCT
ijtc-212	183	5	and	and	CCONJ
ijtc-212	183	6	rationalization	rationalization	NOUN
ijtc-212	183	7	can	can	AUX
ijtc-212	183	8	not	not	PART
ijtc-212	183	9	affect	affect	VERB
ijtc-212	183	10	fraudulent	fraudulent	ADJ
ijtc-212	183	11	financial	financial	ADJ
ijtc-212	183	12	statements	statement	NOUN
ijtc-212	183	13	.	.	PUNCT
ijtc-212	184	1	ego	ego	NOUN
ijtc-212	184	2	has	have	VERB
ijtc-212	184	3	a	a	DET
ijtc-212	184	4	not	not	PART
ijtc-212	184	5	positive	positive	ADJ
ijtc-212	184	6	or	or	CCONJ
ijtc-212	184	7	negative	negative	ADJ
ijtc-212	184	8	insignificant	insignificant	ADJ
ijtc-212	184	9	effect	effect	NOUN
ijtc-212	184	10	on	on	ADP
ijtc-212	184	11	fraudulent	fraudulent	ADJ
ijtc-212	184	12	financial	financial	ADJ
ijtc-212	184	13	statements	statement	NOUN
ijtc-212	184	14	.	.	PUNCT
ijtc-212	185	1	further	further	ADJ
ijtc-212	185	2	research	research	NOUN
ijtc-212	185	3	can	can	AUX
ijtc-212	185	4	add	add	VERB
ijtc-212	185	5	proxy	proxy	ADJ
ijtc-212	185	6	variables	variable	NOUN
ijtc-212	185	7	such	such	ADJ
ijtc-212	185	8	as	as	ADP
ijtc-212	185	9	external	external	ADJ
ijtc-212	185	10	auditors	auditor	NOUN
ijtc-212	185	11	'	'	PART
ijtc-212	185	12	quality	quality	NOUN
ijtc-212	185	13	,	,	PUNCT
ijtc-212	185	14	institutional	institutional	ADJ
ijtc-212	185	15	share	share	NOUN
ijtc-212	185	16	ownership	ownership	NOUN
ijtc-212	185	17	,	,	PUNCT
ijtc-212	185	18	and	and	CCONJ
ijtc-212	185	19	audit	audit	NOUN
ijtc-212	185	20	opinions	opinion	NOUN
ijtc-212	185	21	covered	cover	VERB
ijtc-212	185	22	by	by	ADP
ijtc-212	185	23	the	the	DET
ijtc-212	185	24	fraud	fraud	NOUN
ijtc-212	185	25	s.c.o.r.e	s.c.o.r.e	PROPN
ijtc-212	185	26	.	.	PUNCT
ijtc-212	185	27	model	model	NOUN
ijtc-212	185	28	.	.	PUNCT
ijtc-212	186	1	elements	element	NOUN
ijtc-212	186	2	of	of	ADP
ijtc-212	186	3	fraud	fraud	NOUN
ijtc-212	186	4	,	,	PUNCT
ijtc-212	186	5	such	such	ADJ
ijtc-212	186	6	as	as	ADP
ijtc-212	186	7	rationalization	rationalization	NOUN
ijtc-212	186	8	and	and	CCONJ
ijtc-212	186	9	capability	capability	NOUN
ijtc-212	186	10	,	,	PUNCT
ijtc-212	186	11	are	be	AUX
ijtc-212	186	12	challenging	challenge	VERB
ijtc-212	186	13	to	to	PART
ijtc-212	186	14	measure	measure	NOUN
ijtc-212	186	15	using	use	VERB
ijtc-212	186	16	quantitative	quantitative	ADJ
ijtc-212	186	17	methods	method	NOUN
ijtc-212	186	18	alone	alone	ADV
ijtc-212	186	19	.	.	PUNCT
ijtc-212	187	1	for	for	ADP
ijtc-212	187	2	that	that	PRON
ijtc-212	187	3	,	,	PUNCT
ijtc-212	187	4	future	future	ADJ
ijtc-212	187	5	research	research	NOUN
ijtc-212	187	6	can	can	AUX
ijtc-212	187	7	use	use	VERB
ijtc-212	187	8	various	various	ADJ
ijtc-212	187	9	methods	method	NOUN
ijtc-212	187	10	,	,	PUNCT
ijtc-212	187	11	like	like	ADP
ijtc-212	187	12	mixed	mixed	ADJ
ijtc-212	187	13	method	method	NOUN
ijtc-212	187	14	or	or	CCONJ
ijtc-212	187	15	qualitative	qualitative	ADJ
ijtc-212	187	16	method	method	NOUN
ijtc-212	187	17	.	.	PUNCT
ijtc-212	188	1	further	further	ADJ
ijtc-212	188	2	research	research	NOUN
ijtc-212	188	3	can	can	AUX
ijtc-212	188	4	also	also	ADV
ijtc-212	188	5	be	be	AUX
ijtc-212	188	6	developed	develop	VERB
ijtc-212	188	7	into	into	ADP
ijtc-212	188	8	the	the	DET
ijtc-212	188	9	public	public	ADJ
ijtc-212	188	10	funding	funding	NOUN
ijtc-212	188	11	sector	sector	NOUN
ijtc-212	188	12	,	,	PUNCT
ijtc-212	188	13	such	such	ADJ
ijtc-212	188	14	as	as	ADP
ijtc-212	188	15	the	the	DET
ijtc-212	188	16	government	government	NOUN
ijtc-212	188	17	or	or	CCONJ
ijtc-212	188	18	social	social	ADJ
ijtc-212	188	19	sector	sector	NOUN
ijtc-212	188	20	.	.	PUNCT
ijtc-212	189	1	references	reference	NOUN
ijtc-212	189	2	agustina	agustina	PROPN
ijtc-212	189	3	,	,	PUNCT
ijtc-212	189	4	ratna	ratna	PROPN
ijtc-212	189	5	d.	d.	PROPN
ijtc-212	189	6	dan	dan	PROPN
ijtc-212	189	7	dudi	dudi	PROPN
ijtc-212	189	8	pratomo	pratomo	PROPN
ijtc-212	189	9	.	.	PUNCT
ijtc-212	190	1	(	(	PUNCT
ijtc-212	190	2	2019	2019	NUM
ijtc-212	190	3	)	)	PUNCT
ijtc-212	190	4	.	.	PUNCT
ijtc-212	191	1	pengaruh	pengaruh	NOUN
ijtc-212	191	2	fraud	fraud	PROPN
ijtc-212	191	3	pentagon	pentagon	PROPN
ijtc-212	191	4	dalam	dalam	PROPN
ijtc-212	191	5	mendeteksi	mendeteksi	PROPN
ijtc-212	191	6	kecurangan	kecurangan	PROPN
ijtc-212	191	7	pelaporan	pelaporan	PROPN
ijtc-212	191	8	keuangan	keuangan	PROPN
ijtc-212	191	9	.	.	PUNCT
ijtc-212	192	1	jurnal	jurnal	ADJ
ijtc-212	192	2	ilmiah	ilmiah	PROPN
ijtc-212	192	3	manajemen	manajeman	NOUN
ijtc-212	192	4	,	,	PUNCT
ijtc-212	192	5	ekonomi	ekonomi	PROPN
ijtc-212	192	6	,	,	PUNCT
ijtc-212	192	7	&	&	CCONJ
ijtc-212	192	8	akuntansi	akuntansi	PROPN
ijtc-212	192	9	(	(	PUNCT
ijtc-212	192	10	mea	mea	PROPN
ijtc-212	192	11	)	)	PUNCT
ijtc-212	192	12	,	,	PUNCT
ijtc-212	192	13	3(1	3(1	NUM
ijtc-212	192	14	)	)	PUNCT
ijtc-212	192	15	,	,	PUNCT
ijtc-212	192	16	44	44	NUM
ijtc-212	192	17	-	-	SYM
ijtc-212	192	18	62	62	NUM
ijtc-212	192	19	.	.	PUNCT
ijtc-212	193	1	arens	arens	PROPN
ijtc-212	193	2	,	,	PUNCT
ijtc-212	193	3	alvin	alvin	PROPN
ijtc-212	193	4	.	.	PROPN
ijtc-212	193	5	,	,	PUNCT
ijtc-212	193	6	randal	randal	PROPN
ijtc-212	193	7	j.elder	j.elder	PROPN
ijtc-212	193	8	,	,	PUNCT
ijtc-212	193	9	mark	mark	PROPN
ijtc-212	193	10	s.beasley	s.beasley	PROPN
ijtc-212	193	11	.	.	PUNCT
ijtc-212	194	1	(	(	PUNCT
ijtc-212	194	2	2008	2008	NUM
ijtc-212	194	3	)	)	PUNCT
ijtc-212	194	4	.	.	PUNCT
ijtc-212	195	1	jilid	jilid	PROPN
ijtc-212	196	1	i	i	PROPN
ijtc-212	196	2	,	,	PUNCT
ijtc-212	196	3	edisi	edisi	VERB
ijtc-212	196	4	ke	ke	NOUN
ijtc-212	196	5	duabelas	duabela	NOUN
ijtc-212	196	6	.	.	PUNCT
ijtc-212	197	1	auditing	auditing	NOUN
ijtc-212	197	2	dan	dan	PROPN
ijtc-212	197	3	jasa	jasa	PROPN
ijtc-212	197	4	assurance	assurance	PROPN
ijtc-212	197	5	,	,	PUNCT
ijtc-212	197	6	alih	alih	NOUN
ijtc-212	197	7	bahasa	bahasa	PROPN
ijtc-212	197	8	oleh	oleh	PROPN
ijtc-212	197	9	herman	herman	PROPN
ijtc-212	197	10	wibowo	wibowo	PROPN
ijtc-212	197	11	.	.	PUNCT
ijtc-212	198	1	jakarta	jakarta	PROPN
ijtc-212	198	2	:	:	PUNCT
ijtc-212	198	3	erlangga	erlangga	PROPN
ijtc-212	198	4	association	association	NOUN
ijtc-212	198	5	of	of	ADP
ijtc-212	198	6	certified	certify	VERB
ijtc-212	198	7	fraud	fraud	NOUN
ijtc-212	198	8	examiners	examiner	NOUN
ijtc-212	198	9	.	.	PUNCT
ijtc-212	199	1	(	(	PUNCT
ijtc-212	199	2	2016	2016	NUM
ijtc-212	199	3	)	)	PUNCT
ijtc-212	199	4	.	.	PUNCT
ijtc-212	200	1	report	report	NOUN
ijtc-212	200	2	to	to	ADP
ijtc-212	200	3	the	the	DET
ijtc-212	200	4	nations	nation	NOUN
ijtc-212	200	5	on	on	ADP
ijtc-212	200	6	occupational	occupational	ADJ
ijtc-212	200	7	fraud	fraud	NOUN
ijtc-212	200	8	and	and	CCONJ
ijtc-212	200	9	abuse	abuse	NOUN
ijtc-212	200	10	.	.	PUNCT
ijtc-212	201	1	association	association	NOUN
ijtc-212	201	2	of	of	ADP
ijtc-212	201	3	certified	certify	VERB
ijtc-212	201	4	fraud	fraud	NOUN
ijtc-212	201	5	examiners	examiner	NOUN
ijtc-212	201	6	.	.	PUNCT
ijtc-212	202	1	bawekes	baweke	NOUN
ijtc-212	202	2	,	,	PUNCT
ijtc-212	202	3	helda	helda	NOUN
ijtc-212	202	4	f	f	PROPN
ijtc-212	202	5	,	,	PUNCT
ijtc-212	202	6	aaron	aaron	PROPN
ijtc-212	202	7	m.a	m.a	PROPN
ijtc-212	202	8	.	.	PROPN
ijtc-212	202	9	simanjuntak	simanjuntak	PROPN
ijtc-212	202	10	,	,	PUNCT
ijtc-212	202	11	sylvia	sylvia	PROPN
ijtc-212	202	12	c.	c.	PROPN
ijtc-212	202	13	daat	daat	PROPN
ijtc-212	202	14	.	.	PUNCT
ijtc-212	203	1	(	(	PUNCT
ijtc-212	203	2	2018	2018	NUM
ijtc-212	203	3	)	)	PUNCT
ijtc-212	203	4	.	.	PUNCT
ijtc-212	204	1	pengujian	pengujian	PROPN
ijtc-212	204	2	teori	teori	PROPN
ijtc-212	204	3	fraud	fraud	PROPN
ijtc-212	204	4	pentagon	pentagon	PROPN
ijtc-212	204	5	terhadap	terhadap	PROPN
ijtc-212	204	6	fraudulent	fraudulent	ADJ
ijtc-212	204	7	financial	financial	ADJ
ijtc-212	204	8	reporting	reporting	NOUN
ijtc-212	204	9	.	.	PUNCT
ijtc-212	205	1	jurnal	jurnal	ADJ
ijtc-212	205	2	akuntansi	akuntansi	PROPN
ijtc-212	205	3	&	&	CCONJ
ijtc-212	205	4	keuangan	keuangan	PROPN
ijtc-212	205	5	daerah	daerah	PROPN
ijtc-212	205	6	volume	volume	NOUN
ijtc-212	205	7	13	13	NUM
ijtc-212	205	8	,	,	PUNCT
ijtc-212	205	9	nomor	nomor	NOUN
ijtc-212	205	10	1	1	NUM
ijtc-212	205	11	,	,	PUNCT
ijtc-212	205	12	mei	mei	PROPN
ijtc-212	205	13	2018	2018	NUM
ijtc-212	205	14	:	:	PUNCT
ijtc-212	205	15	114–134	114–134	NUM
ijtc-212	205	16	effendi	effendi	X
ijtc-212	205	17	,	,	PUNCT
ijtc-212	205	18	arief	arief	NOUN
ijtc-212	205	19	.	.	PUNCT
ijtc-212	206	1	(	(	PUNCT
ijtc-212	206	2	2006	2006	NUM
ijtc-212	206	3	)	)	PUNCT
ijtc-212	206	4	.	.	PUNCT
ijtc-212	207	1	“	"	PUNCT
ijtc-212	207	2	fraudulent	fraudulent	ADJ
ijtc-212	207	3	financial	financial	ADJ
ijtc-212	207	4	reporting	reporting	NOUN
ijtc-212	207	5	:	:	PUNCT
ijtc-212	207	6	tanggung	tanggung	PROPN
ijtc-212	207	7	jawab	jawab	PROPN
ijtc-212	207	8	auditor	auditor	PROPN
ijtc-212	207	9	independen	independen	PROPN
ijtc-212	207	10	”	"	PUNCT
ijtc-212	207	11	.	.	PUNCT
ijtc-212	208	1	seminar	seminar	NOUN
ijtc-212	208	2	umum	umum	NOUN
ijtc-212	208	3	universitas	universita	NOUN
ijtc-212	208	4	internasional	internasional	ADJ
ijtc-212	208	5	batam	batam	PROPN
ijtc-212	208	6	.	.	PUNCT
ijtc-212	209	1	jayani	jayani	PROPN
ijtc-212	209	2	,	,	PUNCT
ijtc-212	209	3	d.h	d.h	PROPN
ijtc-212	209	4	.	.	PROPN
ijtc-212	209	5	(	(	PUNCT
ijtc-212	209	6	2019	2019	NUM
ijtc-212	209	7	)	)	PUNCT
ijtc-212	209	8	.	.	PUNCT
ijtc-212	210	1	korupsi	korupsi	PROPN
ijtc-212	210	2	di	di	PROPN
ijtc-212	210	3	sektor	sektor	PROPN
ijtc-212	210	4	infrastruktur	infrastruktur	PROPN
ijtc-212	210	5	mengalami	mengalami	PROPN
ijtc-212	210	6	peningkatan	peningkatan	PROPN
ijtc-212	210	7	sepanjang	sepanjang	PROPN
ijtc-212	210	8	20152018	20152018	NUM
ijtc-212	210	9	,	,	PUNCT
ijtc-212	210	10	21/10/2019	21/10/2019	NUM
ijtc-212	210	11	,	,	PUNCT
ijtc-212	210	12	diakses	diakse	VERB
ijtc-212	210	13	25	25	NUM
ijtc-212	210	14	nopember	nopember	NOUN
ijtc-212	210	15	2019	2019	NUM
ijtc-212	210	16	dari	dari	PROPN
ijtc-212	210	17	https://databoks.katadata.co.id/datapublish/2019/10/21/korupsi-infrastruktur-20152018-semakin-meningkat	https://databoks.katadata.co.id/datapublish/2019/10/21/korupsi-infrastruktur-20152018-semakin-meningkat	PROPN
ijtc-212	210	18	jensen	jensen	PROPN
ijtc-212	210	19	,	,	PUNCT
ijtc-212	210	20	m.	m.	NOUN
ijtc-212	210	21	,	,	PUNCT
ijtc-212	210	22	c.	c.	PROPN
ijtc-212	210	23	,	,	PUNCT
ijtc-212	210	24	dan	dan	PROPN
ijtc-212	210	25	w.	w.	PROPN
ijtc-212	210	26	meckling	meckling	PROPN
ijtc-212	210	27	.	.	PUNCT
ijtc-212	211	1	(	(	PUNCT
ijtc-212	211	2	1976	1976	NUM
ijtc-212	211	3	)	)	PUNCT
ijtc-212	211	4	.	.	PUNCT
ijtc-212	212	1	“	"	PUNCT
ijtc-212	212	2	theory	theory	NOUN
ijtc-212	212	3	of	of	ADP
ijtc-212	212	4	the	the	DET
ijtc-212	212	5	firm	firm	NOUN
ijtc-212	212	6	:	:	PUNCT
ijtc-212	212	7	managerial	managerial	ADJ
ijtc-212	212	8	behavior	behavior	NOUN
ijtc-212	212	9	,	,	PUNCT
ijtc-212	212	10	agency	agency	NOUN
ijtc-212	212	11	cost	cost	NOUN
ijtc-212	212	12	and	and	CCONJ
ijtc-212	212	13	ownership	ownership	NOUN
ijtc-212	212	14	structure	structure	NOUN
ijtc-212	212	15	”	"	PUNCT
ijtc-212	212	16	,	,	PUNCT
ijtc-212	212	17	journal	journal	NOUN
ijtc-212	212	18	of	of	ADP
ijtc-212	212	19	finance	finance	NOUN
ijtc-212	212	20	economic	economic	ADJ
ijtc-212	212	21	3:305360	3:305360	NUM
ijtc-212	212	22	,	,	PUNCT
ijtc-212	212	23	messier	messy	ADJ
ijtc-212	212	24	,	,	PUNCT
ijtc-212	212	25	w.f	w.f	PROPN
ijtc-212	212	26	.	.	PROPN
ijtc-212	212	27	,	,	PUNCT
ijtc-212	212	28	glover	glover	PROPN
ijtc-212	212	29	,	,	PUNCT
ijtc-212	212	30	s.m	s.m	PROPN
ijtc-212	212	31	.	.	PROPN
ijtc-212	212	32	,	,	PUNCT
ijtc-212	212	33	dan	dan	PROPN
ijtc-212	212	34	prawitt	prawitt	PROPN
ijtc-212	212	35	,	,	PUNCT
ijtc-212	212	36	d.f	d.f	PROPN
ijtc-212	212	37	.	.	PROPN
ijtc-212	212	38	(	(	PUNCT
ijtc-212	212	39	2006	2006	NUM
ijtc-212	212	40	)	)	PUNCT
ijtc-212	212	41	.	.	PUNCT
ijtc-212	213	1	auditing	auditing	NOUN
ijtc-212	213	2	and	and	CCONJ
ijtc-212	213	3	assurance	assurance	NOUN
ijtc-212	213	4	services	service	NOUN
ijtc-212	213	5	a	a	DET
ijtc-212	213	6	systematic	systematic	ADJ
ijtc-212	213	7	approach	approach	NOUN
ijtc-212	213	8	.	.	PUNCT
ijtc-212	214	1	edisi	edisi	VERB
ijtc-212	214	2	keempat	keempat	PROPN
ijtc-212	214	3	.	.	PUNCT
ijtc-212	215	1	penerbit	penerbit	PROPN
ijtc-212	215	2	salemba	salemba	PROPN
ijtc-212	215	3	4	4	NUM
ijtc-212	215	4	.	.	PUNCT
ijtc-212	216	1	mcgraw	mcgraw	PROPN
ijtc-212	216	2	-	-	PUNCT
ijtc-212	216	3	hill	hill	PROPN
ijtc-212	216	4	irwin.singapore	irwin.singapore	PROPN
ijtc-212	216	5	determinants	determinant	NOUN
ijtc-212	216	6	fraudulent	fraudulent	ADJ
ijtc-212	216	7	financial	financial	ADJ
ijtc-212	216	8	statements	statement	NOUN
ijtc-212	216	9	using	use	VERB
ijtc-212	216	10	the	the	DET
ijtc-212	216	11	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	216	12	model	model	NOUN
ijtc-212	216	13	on	on	ADP
ijtc-212	216	14	infrastructure	infrastructure	NOUN
ijtc-212	216	15	sector	sector	NOUN
ijtc-212	216	16	companies	company	NOUN
ijtc-212	216	17	in	in	ADP
ijtc-212	216	18	indonesia	indonesia	PROPN
ijtc-212	216	19	anan	anan	PROPN
ijtc-212	216	20	121	121	NUM
ijtc-212	216	21	|	|	CCONJ
ijtc-212	216	22	ilomata	ilomata	PROPN
ijtc-212	216	23	international	international	ADJ
ijtc-212	216	24	journal	journal	NOUN
ijtc-212	216	25	of	of	ADP
ijtc-212	216	26	tax	tax	PROPN
ijtc-212	216	27	&	&	CCONJ
ijtc-212	216	28	accounting	accounting	PROPN
ijtc-212	216	29	volume	volume	NOUN
ijtc-212	216	30	2	2	NUM
ijtc-212	216	31	issue	issue	NOUN
ijtc-212	216	32	2	2	NUM
ijtc-212	216	33	,	,	PUNCT
ijtc-212	216	34	april	april	PROPN
ijtc-212	216	35	2021	2021	NUM
ijtc-212	216	36	nindito	nindito	PROPN
ijtc-212	216	37	,	,	PUNCT
ijtc-212	216	38	marsellisa	marsellisa	NOUN
ijtc-212	216	39	.	.	PUNCT
ijtc-212	217	1	(	(	PUNCT
ijtc-212	217	2	2018	2018	NUM
ijtc-212	217	3	)	)	PUNCT
ijtc-212	217	4	.	.	PUNCT
ijtc-212	218	1	financial	financial	ADJ
ijtc-212	218	2	statement	statement	NOUN
ijtc-212	218	3	fraud	fraud	NOUN
ijtc-212	218	4	:	:	PUNCT
ijtc-212	218	5	perspective	perspective	NOUN
ijtc-212	218	6	of	of	ADP
ijtc-212	218	7	the	the	DET
ijtc-212	218	8	pentagon	pentagon	PROPN
ijtc-212	218	9	fraud	fraud	PROPN
ijtc-212	218	10	model	model	PROPN
ijtc-212	218	11	in	in	ADP
ijtc-212	218	12	indonesia	indonesia	PROPN
ijtc-212	218	13	.	.	PUNCT
ijtc-212	219	1	academy	academy	PROPN
ijtc-212	219	2	of	of	ADP
ijtc-212	219	3	accounting	accounting	PROPN
ijtc-212	219	4	and	and	CCONJ
ijtc-212	219	5	financial	financial	ADJ
ijtc-212	219	6	studies	study	NOUN
ijtc-212	219	7	journal	journal	PROPN
ijtc-212	219	8	volume	volume	NOUN
ijtc-212	219	9	22	22	NUM
ijtc-212	219	10	,	,	PUNCT
ijtc-212	219	11	issue	issue	NOUN
ijtc-212	219	12	2	2	NUM
ijtc-212	219	13	.	.	X
ijtc-212	219	14	pratiwi	pratiwi	NOUN
ijtc-212	219	15	,	,	PUNCT
ijtc-212	219	16	novianti	novianti	PROPN
ijtc-212	219	17	r.	r.	PROPN
ijtc-212	219	18	dan	dan	PROPN
ijtc-212	219	19	annisa	annisa	PROPN
ijtc-212	219	20	nurbaiti	nurbaiti	PROPN
ijtc-212	219	21	.	.	PUNCT
ijtc-212	220	1	(	(	PUNCT
ijtc-212	220	2	2018	2018	NUM
ijtc-212	220	3	)	)	PUNCT
ijtc-212	220	4	.	.	PUNCT
ijtc-212	221	1	analisis	analisis	NOUN
ijtc-212	221	2	fraud	fraud	PROPN
ijtc-212	221	3	pentagon	pentagon	PROPN
ijtc-212	221	4	dalam	dalam	PROPN
ijtc-212	221	5	mendeteksi	mendeteksi	PROPN
ijtc-212	221	6	kecurangan	kecurangan	PROPN
ijtc-212	221	7	laporan	laporan	ADJ
ijtc-212	221	8	keuangan	keuangan	PROPN
ijtc-212	221	9	dengan	dengan	PROPN
ijtc-212	221	10	metode	metode	PROPN
ijtc-212	222	1	f	f	PROPN
ijtc-212	222	2	-	-	PUNCT
ijtc-212	222	3	score	score	NOUN
ijtc-212	222	4	model	model	NOUN
ijtc-212	222	5	.	.	PUNCT
ijtc-212	223	1	e	e	X
ijtc-212	223	2	-	-	VERB
ijtc-212	223	3	proceeding	proceeding	NOUN
ijtc-212	223	4	of	of	ADP
ijtc-212	223	5	management	management	NOUN
ijtc-212	223	6	:	:	PUNCT
ijtc-212	223	7	vol.5	vol.5	ADV
ijtc-212	223	8	,	,	PUNCT
ijtc-212	223	9	no.3	no.3	VERB
ijtc-212	223	10	puspithaa	puspithaa	NOUN
ijtc-212	223	11	,	,	PUNCT
ijtc-212	223	12	made	make	VERB
ijtc-212	223	13	y.	y.	PROPN
ijtc-212	223	14	dan	dan	PROPN
ijtc-212	223	15	gerianta	gerianta	PROPN
ijtc-212	223	16	w.	w.	PROPN
ijtc-212	223	17	yasa	yasa	PROPN
ijtc-212	223	18	.	.	PUNCT
ijtc-212	224	1	(	(	PUNCT
ijtc-212	224	2	2018	2018	NUM
ijtc-212	224	3	)	)	PUNCT
ijtc-212	224	4	.	.	PUNCT
ijtc-212	225	1	fraud	fraud	PROPN
ijtc-212	225	2	pentagon	pentagon	PROPN
ijtc-212	225	3	analysis	analysis	NOUN
ijtc-212	225	4	in	in	ADP
ijtc-212	225	5	detecting	detect	VERB
ijtc-212	225	6	fraudulent	fraudulent	ADJ
ijtc-212	225	7	financial	financial	ADJ
ijtc-212	225	8	reporting	reporting	NOUN
ijtc-212	225	9	.	.	PUNCT
ijtc-212	226	1	international	international	ADJ
ijtc-212	226	2	journal	journal	PROPN
ijtc-212	226	3	of	of	ADP
ijtc-212	226	4	sciences	sciences	PROPN
ijtc-212	226	5	:	:	PUNCT
ijtc-212	226	6	basic	basic	ADJ
ijtc-212	226	7	and	and	CCONJ
ijtc-212	226	8	applied	applied	ADJ
ijtc-212	226	9	research	research	NOUN
ijtc-212	226	10	(	(	PUNCT
ijtc-212	226	11	ijsbar	ijsbar	ADJ
ijtc-212	226	12	)	)	PUNCT
ijtc-212	226	13	.	.	PUNCT
ijtc-212	227	1	volume	volume	NOUN
ijtc-212	227	2	42	42	NUM
ijtc-212	227	3	,	,	PUNCT
ijtc-212	227	4	no	no	DET
ijtc-212	227	5	5	5	NUM
ijtc-212	227	6	,	,	PUNCT
ijtc-212	227	7	pp	pp	ADV
ijtc-212	227	8	93	93	NUM
ijtc-212	227	9	-	-	SYM
ijtc-212	227	10	109	109	NUM
ijtc-212	227	11	quraini	quraini	NOUN
ijtc-212	227	12	,	,	PUNCT
ijtc-212	227	13	fidyah	fidyah	PROPN
ijtc-212	227	14	dan	dan	PROPN
ijtc-212	227	15	yuni	yuni	PROPN
ijtc-212	227	16	rimawati	rimawati	PROPN
ijtc-212	227	17	.	.	PUNCT
ijtc-212	228	1	(	(	PUNCT
ijtc-212	228	2	2018	2018	NUM
ijtc-212	228	3	)	)	PUNCT
ijtc-212	228	4	.	.	PUNCT
ijtc-212	229	1	determinants	determinant	NOUN
ijtc-212	229	2	fraudulent	fraudulent	ADJ
ijtc-212	229	3	financial	financial	ADJ
ijtc-212	229	4	reporting	reporting	NOUN
ijtc-212	229	5	using	use	VERB
ijtc-212	229	6	fraud	fraud	NOUN
ijtc-212	229	7	pentagon	pentagon	PROPN
ijtc-212	229	8	analysis	analysis	NOUN
ijtc-212	229	9	.	.	PUNCT
ijtc-212	230	1	journal	journal	PROPN
ijtc-212	230	2	of	of	ADP
ijtc-212	230	3	auditing	auditing	NOUN
ijtc-212	230	4	,	,	PUNCT
ijtc-212	230	5	finance	finance	NOUN
ijtc-212	230	6	,	,	PUNCT
ijtc-212	230	7	and	and	CCONJ
ijtc-212	230	8	forensic	forensic	ADJ
ijtc-212	230	9	accounting	accounting	NOUN
ijtc-212	230	10	(	(	PUNCT
ijtc-212	230	11	jaffa	jaffa	PROPN
ijtc-212	230	12	)	)	PUNCT
ijtc-212	230	13	vol	vol	NOUN
ijtc-212	230	14	.	.	PROPN
ijtc-212	231	1	6	6	NUM
ijtc-212	231	2	,	,	PUNCT
ijtc-212	231	3	no	no	INTJ
ijtc-212	231	4	.	.	NOUN
ijtc-212	231	5	2	2	NUM
ijtc-212	231	6	,	,	PUNCT
ijtc-212	231	7	october	october	PROPN
ijtc-212	231	8	2018	2018	NUM
ijtc-212	231	9	page	page	NOUN
ijtc-212	231	10	.	.	PUNCT
ijtc-212	232	1	105	105	NUM
ijtc-212	232	2	–	–	SYM
ijtc-212	232	3	114	114	NUM
ijtc-212	232	4	republik	republik	PROPN
ijtc-212	232	5	indonesia	indonesia	PROPN
ijtc-212	232	6	,	,	PUNCT
ijtc-212	232	7	undangundang	undangundang	PROPN
ijtc-212	232	8	nomor	nomor	PROPN
ijtc-212	232	9	31	31	NUM
ijtc-212	232	10	tahun	tahun	PROPN
ijtc-212	232	11	1999	1999	NUM
ijtc-212	232	12	sebagaimana	sebagaimana	PROPN
ijtc-212	233	1	yang	yang	PROPN
ijtc-212	233	2	diubah	diubah	PROPN
ijtc-212	233	3	dengan	dengan	PROPN
ijtc-212	233	4	undangundang	undangundang	PROPN
ijtc-212	233	5	nomor	nomor	PROPN
ijtc-212	233	6	20	20	NUM
ijtc-212	233	7	tahun	tahun	PROPN
ijtc-212	233	8	2001tentang	2001tentang	PROPN
ijtc-212	234	1	tindak	tindak	PROPN
ijtc-212	234	2	pidana	pidana	PROPN
ijtc-212	234	3	korupsi	korupsi	PROPN
ijtc-212	234	4	.	.	PUNCT
ijtc-212	235	1	sarwoko	sarwoko	PROPN
ijtc-212	235	2	,	,	PUNCT
ijtc-212	235	3	imam	imam	PROPN
ijtc-212	235	4	.	.	PROPN
ijtc-212	235	5	,	,	PUNCT
ijtc-212	235	6	l.	l.	PROPN
ijtc-212	235	7	sensi	sensi	PROPN
ijtc-212	235	8	,	,	PUNCT
ijtc-212	235	9	d.	d.	PROPN
ijtc-212	235	10	bede	bede	PROPN
ijtc-212	235	11	.	.	PUNCT
ijtc-212	236	1	(	(	PUNCT
ijtc-212	236	2	2001	2001	NUM
ijtc-212	236	3	)	)	PUNCT
ijtc-212	236	4	.	.	PUNCT
ijtc-212	237	1	kumpulan	kumpulan	PROPN
ijtc-212	237	2	materi	materi	PROPN
ijtc-212	237	3	kulia	kulia	PROPN
ijtc-212	237	4	praktek	praktek	NOUN
ijtc-212	237	5	audit	audit	NOUN
ijtc-212	237	6	.	.	PUNCT
ijtc-212	238	1	salemba	salemba	PROPN
ijtc-212	238	2	empat	empat	PROPN
ijtc-212	238	3	.	.	PUNCT
ijtc-212	239	1	jakarta	jakarta	PROPN
ijtc-212	239	2	.	.	PUNCT
ijtc-212	240	1	hal.22	hal.22	PROPN
ijtc-212	240	2	.	.	PUNCT
ijtc-212	240	3	setiawati	setiawati	PROPN
ijtc-212	240	4	,	,	PUNCT
ijtc-212	240	5	erma	erma	PROPN
ijtc-212	240	6	dan	dan	PROPN
ijtc-212	240	7	ratih	ratih	PROPN
ijtc-212	240	8	m.	m.	PROPN
ijtc-212	240	9	baningrum	baningrum	PROPN
ijtc-212	240	10	.	.	PUNCT
ijtc-212	241	1	(	(	PUNCT
ijtc-212	241	2	2018	2018	NUM
ijtc-212	241	3	)	)	PUNCT
ijtc-212	241	4	.	.	PUNCT
ijtc-212	242	1	deteksi	deteksi	PROPN
ijtc-212	242	2	fraudulent	fraudulent	ADJ
ijtc-212	242	3	financial	financial	ADJ
ijtc-212	242	4	reporting	reporting	NOUN
ijtc-212	242	5	menggunakan	menggunakan	PROPN
ijtc-212	242	6	analisis	analisis	PROPN
ijtc-212	242	7	fraud	fraud	PROPN
ijtc-212	242	8	pentagon	pentagon	PROPN
ijtc-212	242	9	.	.	PUNCT
ijtc-212	243	1	riset	riset	PROPN
ijtc-212	243	2	akuntansi	akuntansi	PROPN
ijtc-212	243	3	dan	dan	PROPN
ijtc-212	243	4	keuangan	keuangan	PROPN
ijtc-212	243	5	indonesia	indonesia	PROPN
ijtc-212	243	6	,	,	PUNCT
ijtc-212	243	7	3(2	3(2	NUM
ijtc-212	243	8	)	)	PUNCT
ijtc-212	243	9	.	.	PUNCT
ijtc-212	244	1	skousen	skousen	PROPN
ijtc-212	244	2	,	,	PUNCT
ijtc-212	244	3	c.	c.	PROPN
ijtc-212	244	4	j.	j.	PROPN
ijtc-212	244	5	,	,	PUNCT
ijtc-212	244	6	smith	smith	PROPN
ijtc-212	244	7	,	,	PUNCT
ijtc-212	244	8	k.	k.	PROPN
ijtc-212	244	9	r.	r.	PROPN
ijtc-212	244	10	,	,	PUNCT
ijtc-212	244	11	&	&	CCONJ
ijtc-212	244	12	wright	wright	PROPN
ijtc-212	244	13	,	,	PUNCT
ijtc-212	244	14	c.	c.	PROPN
ijtc-212	244	15	j.	j.	PROPN
ijtc-212	244	16	(	(	PUNCT
ijtc-212	244	17	2009	2009	NUM
ijtc-212	244	18	)	)	PUNCT
ijtc-212	244	19	.	.	PUNCT
ijtc-212	245	1	detecting	detect	VERB
ijtc-212	245	2	and	and	CCONJ
ijtc-212	245	3	predicting	predict	VERB
ijtc-212	245	4	financial	financial	ADJ
ijtc-212	245	5	statement	statement	NOUN
ijtc-212	245	6	fraud	fraud	NOUN
ijtc-212	245	7	:	:	PUNCT
ijtc-212	245	8	the	the	DET
ijtc-212	245	9	effectiveness	effectiveness	NOUN
ijtc-212	245	10	of	of	ADP
ijtc-212	245	11	the	the	DET
ijtc-212	245	12	fraud	fraud	NOUN
ijtc-212	245	13	triangle	triangle	NOUN
ijtc-212	245	14	and	and	CCONJ
ijtc-212	245	15	sas	sa	VERB
ijtc-212	245	16	no	no	INTJ
ijtc-212	245	17	.	.	PROPN
ijtc-212	245	18	99	99	NUM
ijtc-212	245	19	.	.	PUNCT
ijtc-212	246	1	corporate	corporate	ADJ
ijtc-212	246	2	governance	governance	NOUN
ijtc-212	246	3	and	and	CCONJ
ijtc-212	246	4	firm	firm	ADJ
ijtc-212	246	5	performance	performance	NOUN
ijtc-212	246	6	journal	journal	NOUN
ijtc-212	246	7	,	,	PUNCT
ijtc-212	246	8	13	13	NUM
ijtc-212	246	9	,	,	PUNCT
ijtc-212	246	10	53	53	NUM
ijtc-212	246	11	-	-	SYM
ijtc-212	246	12	81	81	NUM
ijtc-212	246	13	tessa	tessa	NOUN
ijtc-212	246	14	g	g	PROPN
ijtc-212	246	15	,	,	PUNCT
ijtc-212	246	16	chyntia	chyntia	PROPN
ijtc-212	246	17	dan	dan	PROPN
ijtc-212	246	18	puji	puji	PROPN
ijtc-212	246	19	harto	harto	PROPN
ijtc-212	246	20	.	.	PUNCT
ijtc-212	247	1	(	(	PUNCT
ijtc-212	247	2	2016	2016	NUM
ijtc-212	247	3	)	)	PUNCT
ijtc-212	247	4	.	.	PUNCT
ijtc-212	248	1	fraudulent	fraudulent	ADJ
ijtc-212	248	2	financial	financial	ADJ
ijtc-212	248	3	reporting	reporting	NOUN
ijtc-212	248	4	:	:	PUNCT
ijtc-212	248	5	pengujian	pengujian	PROPN
ijtc-212	248	6	teori	teori	PROPN
ijtc-212	248	7	fraud	fraud	PROPN
ijtc-212	248	8	pentagon	pentagon	PROPN
ijtc-212	248	9	pada	pada	PROPN
ijtc-212	248	10	sektor	sektor	PROPN
ijtc-212	248	11	keuangan	keuangan	PROPN
ijtc-212	248	12	dan	dan	PROPN
ijtc-212	248	13	perbankan	perbankan	PROPN
ijtc-212	248	14	di	di	PROPN
ijtc-212	248	15	indonesia	indonesia	PROPN
ijtc-212	248	16	.	.	PUNCT
ijtc-212	249	1	simposium	simposium	PROPN
ijtc-212	249	2	nasional	nasional	PROPN
ijtc-212	249	3	akuntansi	akuntansi	PROPN
ijtc-212	249	4	xix	xix	PROPN
ijtc-212	249	5	,	,	PUNCT
ijtc-212	249	6	lampung	lampung	NOUN
ijtc-212	249	7	.	.	PUNCT
ijtc-212	250	1	tuanakotta	tuanakotta	NOUN
ijtc-212	250	2	,	,	PUNCT
ijtc-212	250	3	t.	t.	NOUN
ijtc-212	250	4	m.	m.	NOUN
ijtc-212	250	5	(	(	PUNCT
ijtc-212	250	6	2012	2012	NUM
ijtc-212	250	7	)	)	PUNCT
ijtc-212	250	8	.	.	PUNCT
ijtc-212	251	1	akuntansi	akuntansi	PROPN
ijtc-212	251	2	forensik	forensik	PROPN
ijtc-212	251	3	dan	dan	PROPN
ijtc-212	251	4	audit	audit	PROPN
ijtc-212	251	5	investigatif	investigatif	NOUN
ijtc-212	251	6	edisi	edisi	VERB
ijtc-212	251	7	2	2	NUM
ijtc-212	251	8	.	.	PUNCT
ijtc-212	251	9	jakarta	jakarta	PROPN
ijtc-212	251	10	:	:	PUNCT
ijtc-212	251	11	salemba	salemba	PROPN
ijtc-212	251	12	empat	empat	PROPN
ijtc-212	251	13	.	.	PUNCT
ijtc-212	252	1	tunggul	tunggul	PROPN
ijtc-212	252	2	,	,	PUNCT
ijtc-212	252	3	a.w	a.w	PROPN
ijtc-212	252	4	.	.	PROPN
ijtc-212	252	5	(	(	PUNCT
ijtc-212	252	6	2012	2012	NUM
ijtc-212	252	7	)	)	PUNCT
ijtc-212	252	8	.	.	PUNCT
ijtc-212	253	1	audit	audit	NOUN
ijtc-212	253	2	kecurangan	kecurangan	PROPN
ijtc-212	253	3	dan	dan	PROPN
ijtc-212	253	4	akuntansi	akuntansi	PROPN
ijtc-212	253	5	forensic	forensic	PROPN
ijtc-212	253	6	.	.	PUNCT
ijtc-212	254	1	harvarindo	harvarindo	PROPN
ijtc-212	254	2	.	.	PUNCT
ijtc-212	255	1	jakarta	jakarta	PROPN
ijtc-212	255	2	.	.	PUNCT
ijtc-212	256	1	vousinas	vousinas	PROPN
ijtc-212	256	2	,	,	PUNCT
ijtc-212	256	3	georgios	georgios	PROPN
ijtc-212	256	4	l.	l.	PROPN
ijtc-212	256	5	(	(	PUNCT
ijtc-212	256	6	2019	2019	NUM
ijtc-212	256	7	)	)	PUNCT
ijtc-212	256	8	.	.	PUNCT
ijtc-212	257	1	"	"	PUNCT
ijtc-212	257	2	advancing	advance	VERB
ijtc-212	257	3	theory	theory	NOUN
ijtc-212	257	4	of	of	ADP
ijtc-212	257	5	fraud	fraud	NOUN
ijtc-212	257	6	:	:	PUNCT
ijtc-212	257	7	the	the	DET
ijtc-212	257	8	s.c.o.r.e	s.c.o.r.e	NOUN
ijtc-212	257	9	.	.	PUNCT
ijtc-212	257	10	model	model	PROPN
ijtc-212	257	11	"	"	PUNCT
ijtc-212	257	12	,	,	PUNCT
ijtc-212	257	13	journal	journal	NOUN
ijtc-212	257	14	of	of	ADP
ijtc-212	257	15	financial	financial	ADJ
ijtc-212	257	16	crime	crime	NOUN
ijtc-212	257	17	,	,	PUNCT
ijtc-212	257	18	vol	vol	NOUN
ijtc-212	257	19	.	.	PROPN
ijtc-212	257	20	26	26	NUM
ijtc-212	257	21	issue	issue	NOUN
ijtc-212	257	22	:	:	PUNCT
ijtc-212	257	23	1	1	NUM
ijtc-212	257	24	,	,	PUNCT
ijtc-212	257	25	pp.372	pp.372	ADJ
ijtc-212	257	26	-	-	PUNCT
ijtc-212	257	27	381	381	NUM