id	sid	tid	token	lemma	pos
ijtc-222	1	1	the	the	DET
ijtc-222	1	2	illomata	illomata	PROPN
ijtc-222	1	3	international	international	PROPN
ijtc-222	1	4	journal	journal	PROPN
ijtc-222	1	5	of	of	ADP
ijtc-222	1	6	management	management	NOUN
ijtc-222	1	7	ilomata	ilomata	PROPN
ijtc-222	1	8	international	international	ADJ
ijtc-222	1	9	journal	journal	NOUN
ijtc-222	1	10	of	of	ADP
ijtc-222	1	11	tax	tax	PROPN
ijtc-222	1	12	&	&	CCONJ
ijtc-222	1	13	accounting	accounting	PROPN
ijtc-222	1	14	(	(	PUNCT
ijtc-222	1	15	ijtc	ijtc	PROPN
ijtc-222	1	16	)	)	PUNCT
ijtc-222	1	17	p	p	X
ijtc-222	1	18	-	-	PUNCT
ijtc-222	1	19	issn	issn	NOUN
ijtc-222	1	20	:	:	PUNCT
ijtc-222	1	21	2714	2714	NUM
ijtc-222	1	22	-	-	SYM
ijtc-222	1	23	9838	9838	NUM
ijtc-222	1	24	;	;	PUNCT
ijtc-222	1	25	e	e	X
ijtc-222	1	26	-	-	PUNCT
ijtc-222	1	27	issn	issn	NOUN
ijtc-222	1	28	:	:	PUNCT
ijtc-222	1	29	2714	2714	NUM
ijtc-222	1	30	-	-	SYM
ijtc-222	1	31	9846	9846	NUM
ijtc-222	1	32	volume	volume	NOUN
ijtc-222	1	33	2	2	NUM
ijtc-222	1	34	,	,	PUNCT
ijtc-222	1	35	issue	issue	NOUN
ijtc-222	1	36	2	2	NUM
ijtc-222	1	37	april	april	PROPN
ijtc-222	1	38	2021	2021	NUM
ijtc-222	1	39	page	page	NOUN
ijtc-222	1	40	no	no	NOUN
ijtc-222	1	41	.	.	NOUN
ijtc-222	2	1	146	146	NUM
ijtc-222	2	2	-	-	SYM
ijtc-222	2	3	158	158	NUM
ijtc-222	2	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-222	2	5	146	146	NUM
ijtc-222	2	6	|	|	ADV
ijtc-222	2	7	ilomata	ilomata	NOUN
ijtc-222	2	8	international	international	ADJ
ijtc-222	2	9	journal	journal	NOUN
ijtc-222	2	10	of	of	ADP
ijtc-222	2	11	tax	tax	PROPN
ijtc-222	2	12	&	&	CCONJ
ijtc-222	2	13	accounting	accounting	PROPN
ijtc-222	2	14	volume	volume	NOUN
ijtc-222	2	15	2	2	NUM
ijtc-222	2	16	issue	issue	NOUN
ijtc-222	2	17	2	2	NUM
ijtc-222	2	18	,	,	PUNCT
ijtc-222	2	19	april	april	PROPN
ijtc-222	2	20	2021	2021	NUM
ijtc-222	2	21	mediating	mediating	NOUN
ijtc-222	2	22	effects	effect	NOUN
ijtc-222	2	23	of	of	ADP
ijtc-222	2	24	auditor	auditor	NOUN
ijtc-222	2	25	expertise	expertise	NOUN
ijtc-222	2	26	on	on	ADP
ijtc-222	2	27	the	the	DET
ijtc-222	2	28	effect	effect	NOUN
ijtc-222	2	29	of	of	ADP
ijtc-222	2	30	locus	locus	NOUN
ijtc-222	2	31	of	of	ADP
ijtc-222	2	32	control	control	NOUN
ijtc-222	2	33	and	and	CCONJ
ijtc-222	2	34	organizational	organizational	ADJ
ijtc-222	2	35	commitment	commitment	NOUN
ijtc-222	2	36	on	on	ADP
ijtc-222	2	37	auditor	auditor	NOUN
ijtc-222	2	38	performance	performance	NOUN
ijtc-222	2	39	iman	iman	PROPN
ijtc-222	2	40	supriadi1	supriadi1	PROPN
ijtc-222	2	41	,	,	PUNCT
ijtc-222	2	42	wulandari	wulandari	ADV
ijtc-222	2	43	harjanti2	harjanti2	X
ijtc-222	2	44	,	,	PUNCT
ijtc-222	2	45	rahma	rahma	PROPN
ijtc-222	2	46	ulfa	ulfa	PROPN
ijtc-222	2	47	maghfiroh3	maghfiroh3	PROPN
ijtc-222	2	48	12faculty	12faculty	NUM
ijtc-222	2	49	of	of	ADP
ijtc-222	2	50	economics	economic	NOUN
ijtc-222	2	51	,	,	PUNCT
ijtc-222	2	52	stie	stie	PROPN
ijtc-222	2	53	mahardhika	mahardhika	PROPN
ijtc-222	2	54	surabaya	surabaya	PROPN
ijtc-222	2	55	3faculty	3faculty	NUM
ijtc-222	2	56	of	of	ADP
ijtc-222	2	57	economics	economic	NOUN
ijtc-222	2	58	,	,	PUNCT
ijtc-222	2	59	sunan	sunan	NOUN
ijtc-222	2	60	ampel	ampel	PROPN
ijtc-222	2	61	university	university	PROPN
ijtc-222	2	62	of	of	ADP
ijtc-222	2	63	surabaya	surabaya	PROPN
ijtc-222	2	64	correspondent	correspondent	NOUN
ijtc-222	2	65	:	:	PUNCT
ijtc-222	2	66	iman@stiemahardhika.ac.id	iman@stiemahardhika.ac.id	NOUN
ijtc-222	2	67	submitted	submit	VERB
ijtc-222	2	68	:	:	PUNCT
ijtc-222	2	69	march	march	PROPN
ijtc-222	2	70	3	3	NUM
ijtc-222	2	71	,	,	PUNCT
ijtc-222	2	72	2021	2021	NUM
ijtc-222	2	73	revised	revise	VERB
ijtc-222	2	74	:	:	PUNCT
ijtc-222	2	75	march	march	PROPN
ijtc-222	2	76	30	30	NUM
ijtc-222	2	77	,	,	PUNCT
ijtc-222	2	78	2021	2021	NUM
ijtc-222	2	79	published	publish	VERB
ijtc-222	2	80	:	:	PUNCT
ijtc-222	2	81	april	april	PROPN
ijtc-222	2	82	30	30	NUM
ijtc-222	2	83	,	,	PUNCT
ijtc-222	2	84	2021	2021	NUM
ijtc-222	2	85	abstract	abstract	ADJ
ijtc-222	2	86	the	the	DET
ijtc-222	2	87	bookkeeping	bookkeeping	NOUN
ijtc-222	2	88	occupation	occupation	NOUN
ijtc-222	2	89	has	have	VERB
ijtc-222	2	90	an	an	DET
ijtc-222	2	91	essential	essential	ADJ
ijtc-222	2	92	function	function	NOUN
ijtc-222	2	93	in	in	ADP
ijtc-222	2	94	offering	offer	VERB
ijtc-222	2	95	dependable	dependable	ADJ
ijtc-222	2	96	monetary	monetary	ADJ
ijtc-222	2	97	info	info	NOUN
ijtc-222	2	98	for	for	ADP
ijtc-222	2	99	the	the	DET
ijtc-222	2	100	federal	federal	ADJ
ijtc-222	2	101	authorities	authority	NOUN
ijtc-222	2	102	,	,	PUNCT
ijtc-222	2	103	financiers	financier	NOUN
ijtc-222	2	104	,	,	PUNCT
ijtc-222	2	105	creditors	creditor	NOUN
ijtc-222	2	106	,	,	PUNCT
ijtc-222	2	107	investors	investor	NOUN
ijtc-222	2	108	,	,	PUNCT
ijtc-222	2	109	workers	worker	NOUN
ijtc-222	2	110	,	,	PUNCT
ijtc-222	2	111	debtors	debtor	NOUN
ijtc-222	2	112	,	,	PUNCT
ijtc-222	2	113	in	in	ADP
ijtc-222	2	114	addition	addition	NOUN
ijtc-222	2	115	to	to	ADP
ijtc-222	2	116	for	for	ADP
ijtc-222	2	117	the	the	DET
ijtc-222	2	118	general	general	ADJ
ijtc-222	2	119	public	public	NOUN
ijtc-222	2	120	as	as	ADV
ijtc-222	2	121	well	well	ADV
ijtc-222	2	122	as	as	ADP
ijtc-222	2	123	various	various	ADJ
ijtc-222	2	124	other	other	ADJ
ijtc-222	2	125	curious	curious	ADJ
ijtc-222	2	126	celebrations	celebration	NOUN
ijtc-222	2	127	.	.	PUNCT
ijtc-222	3	1	this	this	DET
ijtc-222	3	2	study	study	NOUN
ijtc-222	3	3	intends	intend	VERB
ijtc-222	3	4	to	to	PART
ijtc-222	3	5	analyze	analyze	VERB
ijtc-222	3	6	the	the	DET
ijtc-222	3	7	effect	effect	NOUN
ijtc-222	3	8	of	of	ADP
ijtc-222	3	9	locus	locus	NOUN
ijtc-222	3	10	of	of	ADP
ijtc-222	3	11	control	control	NOUN
ijtc-222	3	12	,	,	PUNCT
ijtc-222	3	13	auditor	auditor	NOUN
ijtc-222	3	14	expertise	expertise	NOUN
ijtc-222	3	15	,	,	PUNCT
ijtc-222	3	16	and	and	CCONJ
ijtc-222	3	17	organizational	organizational	ADJ
ijtc-222	3	18	commitment	commitment	NOUN
ijtc-222	3	19	on	on	ADP
ijtc-222	3	20	auditor	auditor	NOUN
ijtc-222	3	21	performance	performance	NOUN
ijtc-222	3	22	,	,	PUNCT
ijtc-222	3	23	towards	towards	AUX
ijtc-222	3	24	analyze	analyze	VERB
ijtc-222	3	25	as	as	ADV
ijtc-222	3	26	well	well	ADV
ijtc-222	3	27	as	as	ADP
ijtc-222	3	28	evaluate	evaluate	VERB
ijtc-222	3	29	whether	whether	SCONJ
ijtc-222	3	30	auditor	auditor	NOUN
ijtc-222	3	31	proficiency	proficiency	NOUN
ijtc-222	3	32	mediates	mediate	VERB
ijtc-222	3	33	the	the	DET
ijtc-222	3	34	impact	impact	NOUN
ijtc-222	3	35	of	of	ADP
ijtc-222	3	36	locus	locus	NOUN
ijtc-222	3	37	of	of	ADP
ijtc-222	3	38	command	command	NOUN
ijtc-222	3	39	as	as	ADV
ijtc-222	3	40	well	well	ADV
ijtc-222	3	41	as	as	ADP
ijtc-222	3	42	business	business	NOUN
ijtc-222	3	43	dedication	dedication	NOUN
ijtc-222	3	44	on	on	ADP
ijtc-222	3	45	auditor	auditor	NOUN
ijtc-222	3	46	efficiency	efficiency	NOUN
ijtc-222	3	47	.	.	PUNCT
ijtc-222	4	1	this	this	DET
ijtc-222	4	2	type	type	NOUN
ijtc-222	4	3	of	of	ADP
ijtc-222	4	4	research	research	NOUN
ijtc-222	4	5	is	be	AUX
ijtc-222	4	6	a	a	DET
ijtc-222	4	7	quantitative	quantitative	ADJ
ijtc-222	4	8	study	study	NOUN
ijtc-222	4	9	with	with	ADP
ijtc-222	4	10	a	a	DET
ijtc-222	4	11	causal	causal	ADJ
ijtc-222	4	12	approach	approach	NOUN
ijtc-222	4	13	.	.	PUNCT
ijtc-222	5	1	data	datum	NOUN
ijtc-222	5	2	collection	collection	NOUN
ijtc-222	5	3	was	be	AUX
ijtc-222	5	4	carried	carry	VERB
ijtc-222	5	5	out	out	ADP
ijtc-222	5	6	by	by	ADP
ijtc-222	5	7	dispersing	disperse	VERB
ijtc-222	5	8	questionnaires	questionnaire	NOUN
ijtc-222	5	9	straight	straight	ADV
ijtc-222	5	10	towards	towards	ADP
ijtc-222	5	11	auditors	auditor	NOUN
ijtc-222	5	12	that	that	PRON
ijtc-222	5	13	operate	operate	VERB
ijtc-222	5	14	at	at	ADP
ijtc-222	5	15	the	the	DET
ijtc-222	5	16	tax	tax	NOUN
ijtc-222	5	17	obligation	obligation	NOUN
ijtc-222	5	18	bookkeeping	bookkeeping	NOUN
ijtc-222	5	19	solid	solid	ADJ
ijtc-222	5	20	in	in	ADP
ijtc-222	5	21	surabaya	surabaya	PROPN
ijtc-222	5	22	.	.	PUNCT
ijtc-222	6	1	the	the	DET
ijtc-222	6	2	results	result	NOUN
ijtc-222	6	3	showed	show	VERB
ijtc-222	6	4	that	that	SCONJ
ijtc-222	6	5	locus	locus	NOUN
ijtc-222	6	6	of	of	ADP
ijtc-222	6	7	control	control	NOUN
ijtc-222	6	8	had	have	VERB
ijtc-222	6	9	a	a	DET
ijtc-222	6	10	positive	positive	ADJ
ijtc-222	6	11	effect	effect	NOUN
ijtc-222	6	12	on	on	ADP
ijtc-222	6	13	auditor	auditor	NOUN
ijtc-222	6	14	expertise	expertise	NOUN
ijtc-222	6	15	and	and	CCONJ
ijtc-222	6	16	auditor	auditor	NOUN
ijtc-222	6	17	performance	performance	NOUN
ijtc-222	6	18	.	.	PUNCT
ijtc-222	7	1	the	the	DET
ijtc-222	7	2	same	same	ADJ
ijtc-222	7	3	thing	thing	NOUN
ijtc-222	7	4	happened	happen	VERB
ijtc-222	7	5	to	to	ADP
ijtc-222	7	6	the	the	DET
ijtc-222	7	7	organizational	organizational	ADJ
ijtc-222	7	8	commitment	commitment	NOUN
ijtc-222	7	9	variable	variable	NOUN
ijtc-222	7	10	.	.	PUNCT
ijtc-222	8	1	auditor	auditor	NOUN
ijtc-222	8	2	expertise	expertise	NOUN
ijtc-222	8	3	has	have	VERB
ijtc-222	8	4	a	a	DET
ijtc-222	8	5	significant	significant	ADJ
ijtc-222	8	6	effect	effect	NOUN
ijtc-222	8	7	on	on	ADP
ijtc-222	8	8	auditor	auditor	NOUN
ijtc-222	8	9	performance	performance	NOUN
ijtc-222	8	10	and	and	CCONJ
ijtc-222	8	11	the	the	DET
ijtc-222	8	12	auditor	auditor	NOUN
ijtc-222	8	13	expertise	expertise	NOUN
ijtc-222	8	14	variable	variable	NOUN
ijtc-222	8	15	can	can	AUX
ijtc-222	8	16	moderate	moderate	VERB
ijtc-222	8	17	the	the	DET
ijtc-222	8	18	impact	impact	NOUN
ijtc-222	8	19	of	of	ADP
ijtc-222	8	20	locus	locus	NOUN
ijtc-222	8	21	of	of	ADP
ijtc-222	8	22	command	command	NOUN
ijtc-222	8	23	as	as	ADV
ijtc-222	8	24	well	well	ADV
ijtc-222	8	25	as	as	ADP
ijtc-222	8	26	business	business	NOUN
ijtc-222	8	27	dedication	dedication	NOUN
ijtc-222	8	28	on	on	ADP
ijtc-222	8	29	auditor	auditor	NOUN
ijtc-222	8	30	efficiency	efficiency	NOUN
ijtc-222	8	31	.	.	PUNCT
ijtc-222	9	1	this	this	DET
ijtc-222	9	2	examination	examination	NOUN
ijtc-222	9	3	shows	show	VERB
ijtc-222	9	4	the	the	DET
ijtc-222	9	5	impact	impact	NOUN
ijtc-222	9	6	of	of	ADP
ijtc-222	9	7	locus	locus	NOUN
ijtc-222	9	8	of	of	ADP
ijtc-222	9	9	command	command	NOUN
ijtc-222	9	10	as	as	ADV
ijtc-222	9	11	well	well	ADV
ijtc-222	9	12	as	as	ADP
ijtc-222	9	13	business	business	NOUN
ijtc-222	9	14	dedication	dedication	NOUN
ijtc-222	9	15	on	on	ADP
ijtc-222	9	16	auditor	auditor	NOUN
ijtc-222	9	17	efficiency	efficiency	NOUN
ijtc-222	9	18	.	.	PUNCT
ijtc-222	10	1	the	the	DET
ijtc-222	10	2	outcomes	outcome	NOUN
ijtc-222	10	3	revealed	reveal	VERB
ijtc-222	10	4	that	that	SCONJ
ijtc-222	10	5	if	if	SCONJ
ijtc-222	10	6	the	the	DET
ijtc-222	10	7	auditors	auditor	NOUN
ijtc-222	10	8	have	have	VERB
ijtc-222	10	9	a	a	DET
ijtc-222	10	10	higher	high	ADJ
ijtc-222	10	11	dedication	dedication	NOUN
ijtc-222	10	12	towards	towards	ADP
ijtc-222	10	13	the	the	DET
ijtc-222	10	14	company	company	NOUN
ijtc-222	10	15	,	,	PUNCT
ijtc-222	10	16	it	it	PRON
ijtc-222	10	17	will	will	AUX
ijtc-222	10	18	result	result	VERB
ijtc-222	10	19	in	in	ADP
ijtc-222	10	20	increased	increase	VERB
ijtc-222	10	21	performance	performance	NOUN
ijtc-222	10	22	.	.	PUNCT
ijtc-222	11	1	these	these	DET
ijtc-222	11	2	findings	finding	NOUN
ijtc-222	11	3	have	have	VERB
ijtc-222	11	4	implications	implication	NOUN
ijtc-222	11	5	for	for	ADP
ijtc-222	11	6	the	the	DET
ijtc-222	11	7	inculcation	inculcation	NOUN
ijtc-222	11	8	of	of	ADP
ijtc-222	11	9	organizational	organizational	ADJ
ijtc-222	11	10	and	and	CCONJ
ijtc-222	11	11	professional	professional	ADJ
ijtc-222	11	12	values	value	NOUN
ijtc-222	11	13	in	in	ADP
ijtc-222	11	14	auditors	auditor	NOUN
ijtc-222	11	15	.	.	PUNCT
ijtc-222	12	1	keywords	keyword	NOUN
ijtc-222	12	2	:	:	PUNCT
ijtc-222	12	3	behavioral	behavioral	ADJ
ijtc-222	12	4	accounting	accounting	NOUN
ijtc-222	12	5	,	,	PUNCT
ijtc-222	12	6	locus	locus	NOUN
ijtc-222	12	7	of	of	ADP
ijtc-222	12	8	control	control	NOUN
ijtc-222	12	9	,	,	PUNCT
ijtc-222	12	10	auditor	auditor	NOUN
ijtc-222	12	11	expertise	expertise	NOUN
ijtc-222	12	12	,	,	PUNCT
ijtc-222	12	13	auditor	auditor	NOUN
ijtc-222	12	14	performance	performance	NOUN
ijtc-222	12	15	.	.	PUNCT
ijtc-222	13	1	introduction	introduction	NOUN
ijtc-222	13	2	the	the	DET
ijtc-222	13	3	auditor	auditor	NOUN
ijtc-222	13	4	profession	profession	NOUN
ijtc-222	13	5	has	have	AUX
ijtc-222	13	6	been	be	AUX
ijtc-222	13	7	in	in	ADP
ijtc-222	13	8	the	the	DET
ijtc-222	13	9	public	public	ADJ
ijtc-222	13	10	spotlight	spotlight	NOUN
ijtc-222	13	11	in	in	ADP
ijtc-222	13	12	recent	recent	ADJ
ijtc-222	13	13	years	year	NOUN
ijtc-222	13	14	.	.	PUNCT
ijtc-222	14	1	there	there	PRON
ijtc-222	14	2	are	be	VERB
ijtc-222	14	3	several	several	ADJ
ijtc-222	14	4	phenomena	phenomenon	NOUN
ijtc-222	14	5	of	of	ADP
ijtc-222	14	6	cases	case	NOUN
ijtc-222	14	7	that	that	PRON
ijtc-222	14	8	occur	occur	VERB
ijtc-222	14	9	related	relate	VERB
ijtc-222	14	10	to	to	ADP
ijtc-222	14	11	violations	violation	NOUN
ijtc-222	14	12	of	of	ADP
ijtc-222	14	13	the	the	DET
ijtc-222	14	14	auditor	auditor	NOUN
ijtc-222	14	15	's	's	PART
ijtc-222	14	16	code	code	NOUN
ijtc-222	14	17	of	of	ADP
ijtc-222	14	18	ethics	ethic	NOUN
ijtc-222	14	19	that	that	PRON
ijtc-222	14	20	occur	occur	VERB
ijtc-222	14	21	in	in	ADP
ijtc-222	14	22	the	the	DET
ijtc-222	14	23	company	company	NOUN
ijtc-222	14	24	of	of	ADP
ijtc-222	14	25	the	the	DET
ijtc-222	14	26	kilien	kilien	NOUN
ijtc-222	14	27	.	.	PUNCT
ijtc-222	15	1	the	the	DET
ijtc-222	15	2	bookkeeping	bookkeeping	NOUN
ijtc-222	15	3	occupation	occupation	NOUN
ijtc-222	15	4	has	have	VERB
ijtc-222	15	5	an	an	DET
ijtc-222	15	6	essential	essential	ADJ
ijtc-222	15	7	function	function	NOUN
ijtc-222	15	8	in	in	ADP
ijtc-222	15	9	offering	offer	VERB
ijtc-222	15	10	dependable	dependable	ADJ
ijtc-222	15	11	monetary	monetary	ADJ
ijtc-222	15	12	info	info	NOUN
ijtc-222	15	13	for	for	ADP
ijtc-222	15	14	the	the	DET
ijtc-222	15	15	federal	federal	ADJ
ijtc-222	15	16	authorities	authority	NOUN
ijtc-222	15	17	,	,	PUNCT
ijtc-222	15	18	financiers	financier	NOUN
ijtc-222	15	19	,	,	PUNCT
ijtc-222	15	20	creditors	creditor	NOUN
ijtc-222	15	21	,	,	PUNCT
ijtc-222	15	22	investors	investor	NOUN
ijtc-222	15	23	,	,	PUNCT
ijtc-222	15	24	workers	worker	NOUN
ijtc-222	15	25	,	,	PUNCT
ijtc-222	15	26	debtors	debtor	NOUN
ijtc-222	15	27	,	,	PUNCT
ijtc-222	15	28	in	in	ADP
ijtc-222	15	29	addition	addition	NOUN
ijtc-222	15	30	to	to	ADP
ijtc-222	15	31	for	for	ADP
ijtc-222	15	32	the	the	DET
ijtc-222	15	33	general	general	ADJ
ijtc-222	15	34	public	public	NOUN
ijtc-222	15	35	as	as	ADV
ijtc-222	15	36	well	well	ADV
ijtc-222	15	37	as	as	ADP
ijtc-222	15	38	various	various	ADJ
ijtc-222	15	39	other	other	ADJ
ijtc-222	15	40	curious	curious	ADJ
ijtc-222	15	41	celebrations	celebration	NOUN
ijtc-222	15	42	.	.	PUNCT
ijtc-222	16	1	to	to	PART
ijtc-222	16	2	sustain	sustain	VERB
ijtc-222	16	3	the	the	DET
ijtc-222	16	4	excellence	excellence	NOUN
ijtc-222	16	5	in	in	ADP
ijtc-222	16	6	performing	perform	VERB
ijtc-222	16	7	its	its	PRON
ijtc-222	16	8	responsibilities	responsibility	NOUN
ijtc-222	16	9	as	as	ADV
ijtc-222	16	10	well	well	ADV
ijtc-222	16	11	as	as	ADP
ijtc-222	16	12	features	feature	NOUN
ijtc-222	16	13	correctly	correctly	ADV
ijtc-222	16	14	,	,	PUNCT
ijtc-222	16	15	it	it	PRON
ijtc-222	16	16	is	be	AUX
ijtc-222	16	17	required	require	VERB
ijtc-222	16	18	towards	towards	ADP
ijtc-222	16	19	having	have	VERB
ijtc-222	16	20	a	a	DET
ijtc-222	16	21	certified	certify	VERB
ijtc-222	16	22	as	as	ADV
ijtc-222	16	23	well	well	ADV
ijtc-222	16	24	as	as	ADP
ijtc-222	16	25	dependable	dependable	ADJ
ijtc-222	16	26	auditor	auditor	NOUN
ijtc-222	16	27	's	's	PART
ijtc-222	16	28	efficiency	efficiency	NOUN
ijtc-222	16	29	.	.	PUNCT
ijtc-222	17	1	as	as	ADP
ijtc-222	17	2	professionals	professional	NOUN
ijtc-222	17	3	,	,	PUNCT
ijtc-222	17	4	auditors	auditor	NOUN
ijtc-222	17	5	must	must	AUX
ijtc-222	17	6	avoid	avoid	VERB
ijtc-222	17	7	carelessness	carelessness	NOUN
ijtc-222	17	8	and	and	CCONJ
ijtc-222	17	9	dishonesty	dishonesty	NOUN
ijtc-222	17	10	.	.	PUNCT
ijtc-222	18	1	to	to	PART
ijtc-222	18	2	satisfy	satisfy	VERB
ijtc-222	18	3	their	their	PRON
ijtc-222	18	4	specialist	specialist	ADJ
ijtc-222	18	5	obligations	obligation	NOUN
ijtc-222	18	6	,	,	PUNCT
ijtc-222	18	7	an	an	DET
ijtc-222	18	8	auditor	auditor	NOUN
ijtc-222	18	9	is	be	AUX
ijtc-222	18	10	needed	need	VERB
ijtc-222	18	11	towards	towards	ADP
ijtc-222	18	12	carrying	carry	VERB
ijtc-222	18	13	out	out	ADP
ijtc-222	18	14	jobs	job	NOUN
ijtc-222	18	15	along	along	ADP
ijtc-222	18	16	with	with	ADP
ijtc-222	18	17	a	a	DET
ijtc-222	18	18	sensible	sensible	ADJ
ijtc-222	18	19	degree	degree	NOUN
ijtc-222	18	20	of	of	ADP
ijtc-222	18	21	accuracy	accuracy	NOUN
ijtc-222	18	22	,	,	PUNCT
ijtc-222	18	23	proficiency	proficiency	NOUN
ijtc-222	18	24	,	,	PUNCT
ijtc-222	18	25	as	as	ADV
ijtc-222	18	26	well	well	ADV
ijtc-222	18	27	as	as	ADP
ijtc-222	18	28	vigilance	vigilance	NOUN
ijtc-222	18	29	in	in	ADP
ijtc-222	18	30	every	every	DET
ijtc-222	18	31	situation	situation	NOUN
ijtc-222	18	32	(	(	PUNCT
ijtc-222	18	33	otley	otley	NOUN
ijtc-222	18	34	and	and	CCONJ
ijtc-222	18	35	pierce	pierce	PROPN
ijtc-222	18	36	1995	1995	NUM
ijtc-222	18	37	)	)	PUNCT
ijtc-222	18	38	.	.	PUNCT
ijtc-222	19	1	deviations	deviation	NOUN
ijtc-222	19	2	against	against	ADP
ijtc-222	19	3	this	this	DET
ijtc-222	19	4	standard	standard	NOUN
ijtc-222	19	5	will	will	AUX
ijtc-222	19	6	result	result	VERB
ijtc-222	19	7	in	in	ADP
ijtc-222	19	8	undesirable	undesirable	ADJ
ijtc-222	19	9	underperformance	underperformance	NOUN
ijtc-222	19	10	.	.	PUNCT
ijtc-222	20	1	research	research	NOUN
ijtc-222	20	2	on	on	ADP
ijtc-222	20	3	behavioral	behavioral	ADJ
ijtc-222	20	4	accounting	accounting	NOUN
ijtc-222	20	5	that	that	PRON
ijtc-222	20	6	examines	examine	VERB
ijtc-222	20	7	the	the	DET
ijtc-222	20	8	variables	variable	NOUN
ijtc-222	20	9	that	that	PRON
ijtc-222	20	10	affect	affect	VERB
ijtc-222	20	11	auditor	auditor	NOUN
ijtc-222	20	12	performance	performance	NOUN
ijtc-222	20	13	has	have	AUX
ijtc-222	20	14	been	be	AUX
ijtc-222	20	15	carried	carry	VERB
ijtc-222	20	16	out	out	ADP
ijtc-222	20	17	,	,	PUNCT
ijtc-222	20	18	but	but	CCONJ
ijtc-222	20	19	still	still	ADV
ijtc-222	20	20	shows	show	VERB
ijtc-222	20	21	inconsistent	inconsistent	ADJ
ijtc-222	20	22	results	result	NOUN
ijtc-222	20	23	.	.	PUNCT
ijtc-222	21	1	the	the	DET
ijtc-222	21	2	following	follow	VERB
ijtc-222	21	3	will	will	AUX
ijtc-222	21	4	describe	describe	VERB
ijtc-222	21	5	the	the	DET
ijtc-222	21	6	inconsistencies	inconsistency	NOUN
ijtc-222	21	7	in	in	ADP
ijtc-222	21	8	the	the	DET
ijtc-222	21	9	results	result	NOUN
ijtc-222	21	10	of	of	ADP
ijtc-222	21	11	research	research	NOUN
ijtc-222	21	12	that	that	PRON
ijtc-222	21	13	have	have	AUX
ijtc-222	21	14	been	be	AUX
ijtc-222	21	15	conducted	conduct	VERB
ijtc-222	21	16	by	by	ADP
ijtc-222	21	17	previous	previous	ADJ
ijtc-222	21	18	researchers	researcher	NOUN
ijtc-222	21	19	.	.	PUNCT
ijtc-222	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-222	22	2	mailto:iman@stiemahardhika.ac.id	mailto:iman@stiemahardhika.ac.id	PROPN
ijtc-222	22	3	mediating	mediate	VERB
ijtc-222	22	4	effects	effect	NOUN
ijtc-222	22	5	of	of	ADP
ijtc-222	22	6	auditor	auditor	NOUN
ijtc-222	22	7	expertise	expertise	NOUN
ijtc-222	22	8	on	on	ADP
ijtc-222	22	9	the	the	DET
ijtc-222	22	10	effect	effect	NOUN
ijtc-222	22	11	of	of	ADP
ijtc-222	22	12	locus	locus	NOUN
ijtc-222	22	13	of	of	ADP
ijtc-222	22	14	control	control	NOUN
ijtc-222	22	15	and	and	CCONJ
ijtc-222	22	16	organizational	organizational	ADJ
ijtc-222	22	17	commitment	commitment	NOUN
ijtc-222	22	18	on	on	ADP
ijtc-222	22	19	auditor	auditor	NOUN
ijtc-222	22	20	performance	performance	NOUN
ijtc-222	22	21	supriadi	supriadi	NOUN
ijtc-222	22	22	,	,	PUNCT
ijtc-222	22	23	harjanti	harjanti	VERB
ijtc-222	22	24	,	,	PUNCT
ijtc-222	22	25	&	&	CCONJ
ijtc-222	22	26	maghfiroh	maghfiroh	NOUN
ijtc-222	22	27	147	147	NUM
ijtc-222	22	28	|	|	ADV
ijtc-222	22	29	ilomata	ilomata	PROPN
ijtc-222	22	30	international	international	ADJ
ijtc-222	22	31	journal	journal	NOUN
ijtc-222	22	32	of	of	ADP
ijtc-222	22	33	tax	tax	PROPN
ijtc-222	22	34	&	&	CCONJ
ijtc-222	22	35	accounting	accounting	PROPN
ijtc-222	22	36	volume	volume	NOUN
ijtc-222	22	37	2	2	NUM
ijtc-222	22	38	issue	issue	NOUN
ijtc-222	22	39	2	2	NUM
ijtc-222	22	40	,	,	PUNCT
ijtc-222	22	41	april	april	PROPN
ijtc-222	22	42	2021	2021	NUM
ijtc-222	22	43	among	among	ADP
ijtc-222	22	44	the	the	DET
ijtc-222	22	45	elements	element	NOUN
ijtc-222	22	46	that	that	PRON
ijtc-222	22	47	affect	affect	VERB
ijtc-222	22	48	auditors	auditor	NOUN
ijtc-222	22	49	,	,	PUNCT
ijtc-222	22	50	efficiency	efficiency	NOUN
ijtc-222	22	51	is	be	AUX
ijtc-222	22	52	a	a	DET
ijtc-222	22	53	locus	locus	NOUN
ijtc-222	22	54	of	of	ADP
ijtc-222	22	55	command	command	NOUN
ijtc-222	22	56	.	.	PUNCT
ijtc-222	23	1	locus	locus	NOUN
ijtc-222	23	2	of	of	ADP
ijtc-222	23	3	command	command	NOUN
ijtc-222	23	4	is	be	AUX
ijtc-222	23	5	an	an	DET
ijtc-222	23	6	idea	idea	NOUN
ijtc-222	23	7	industrialized	industrialize	VERB
ijtc-222	23	8	through	through	ADP
ijtc-222	23	9	rotter	rotter	NOUN
ijtc-222	23	10	(	(	PUNCT
ijtc-222	23	11	1966	1966	NUM
ijtc-222	23	12	)	)	PUNCT
ijtc-222	23	13	.	.	PUNCT
ijtc-222	24	1	rotter	rotter	NOUN
ijtc-222	24	2	(	(	PUNCT
ijtc-222	24	3	1996	1996	NUM
ijtc-222	24	4	)	)	PUNCT
ijtc-222	24	5	in	in	ADP
ijtc-222	24	6	donnelly	donnelly	PROPN
ijtc-222	24	7	et	et	NOUN
ijtc-222	24	8	.	.	PROPN
ijtc-222	24	9	,	,	PUNCT
ijtc-222	24	10	al	al	PROPN
ijtc-222	24	11	.	.	PROPN
ijtc-222	24	12	(	(	PUNCT
ijtc-222	24	13	2003	2003	NUM
ijtc-222	24	14	)	)	PUNCT
ijtc-222	24	15	specified	specify	VERB
ijtc-222	24	16	that	that	SCONJ
ijtc-222	24	17	people	people	NOUN
ijtc-222	24	18	establish	establish	VERB
ijtc-222	24	19	assumptions	assumption	NOUN
ijtc-222	24	20	around	around	ADP
ijtc-222	24	21	their	their	PRON
ijtc-222	24	22	excellence	excellence	NOUN
ijtc-222	24	23	in	in	ADP
ijtc-222	24	24	specific	specific	ADJ
ijtc-222	24	25	circumstances	circumstance	NOUN
ijtc-222	24	26	which	which	PRON
ijtc-222	24	27	will	will	AUX
ijtc-222	24	28	certainly	certainly	ADV
ijtc-222	24	29	depend	depend	VERB
ijtc-222	24	30	upon	upon	SCONJ
ijtc-222	24	31	their	their	PRON
ijtc-222	24	32	habits	habit	NOUN
ijtc-222	24	33	or	or	CCONJ
ijtc-222	24	34	even	even	ADV
ijtc-222	24	35	be	be	AUX
ijtc-222	24	36	managed	manage	VERB
ijtc-222	24	37	through	through	ADP
ijtc-222	24	38	celebrations	celebration	NOUN
ijtc-222	24	39	outdoors	outdoors	ADV
ijtc-222	24	40	on	on	ADP
ijtc-222	24	41	their	their	PRON
ijtc-222	24	42	own	own	ADJ
ijtc-222	24	43	.	.	PUNCT
ijtc-222	25	1	some	some	DET
ijtc-222	25	2	scientists	scientist	NOUN
ijtc-222	25	3	have	have	AUX
ijtc-222	25	4	discovered	discover	VERB
ijtc-222	25	5	that	that	SCONJ
ijtc-222	25	6	locus	locus	NOUN
ijtc-222	25	7	of	of	ADP
ijtc-222	25	8	command	command	NOUN
ijtc-222	25	9	has	have	VERB
ijtc-222	25	10	a	a	DET
ijtc-222	25	11	favorable	favorable	ADJ
ijtc-222	25	12	impact	impact	NOUN
ijtc-222	25	13	on	on	ADP
ijtc-222	25	14	auditor	auditor	NOUN
ijtc-222	25	15	efficiency	efficiency	NOUN
ijtc-222	25	16	(	(	PUNCT
ijtc-222	25	17	donnelly	donnelly	NOUN
ijtc-222	25	18	et	et	PROPN
ijtc-222	25	19	.	.	PROPN
ijtc-222	25	20	,	,	PUNCT
ijtc-222	25	21	al	al	PROPN
ijtc-222	25	22	.	.	PROPN
ijtc-222	25	23	2003	2003	NUM
ijtc-222	25	24	)	)	PUNCT
ijtc-222	25	25	.	.	PUNCT
ijtc-222	26	1	another	another	DET
ijtc-222	26	2	factor	factor	NOUN
ijtc-222	26	3	that	that	PRON
ijtc-222	26	4	influences	influence	VERB
ijtc-222	26	5	the	the	DET
ijtc-222	26	6	performance	performance	NOUN
ijtc-222	26	7	of	of	ADP
ijtc-222	26	8	auditors	auditor	NOUN
ijtc-222	26	9	is	be	AUX
ijtc-222	26	10	auditor	auditor	NOUN
ijtc-222	26	11	expertise	expertise	NOUN
ijtc-222	26	12	.	.	PUNCT
ijtc-222	27	1	expertise	expertise	NOUN
ijtc-222	27	2	is	be	AUX
ijtc-222	27	3	superior	superior	ADJ
ijtc-222	27	4	performance	performance	NOUN
ijtc-222	27	5	in	in	ADP
ijtc-222	27	6	a	a	DET
ijtc-222	27	7	specific	specific	ADJ
ijtc-222	27	8	task	task	NOUN
ijtc-222	27	9	using	use	VERB
ijtc-222	27	10	ability	ability	NOUN
ijtc-222	27	11	as	as	ADP
ijtc-222	27	12	an	an	DET
ijtc-222	27	13	operational	operational	ADJ
ijtc-222	27	14	measure	measure	NOUN
ijtc-222	27	15	in	in	ADP
ijtc-222	27	16	auditing	auditing	NOUN
ijtc-222	27	17	(	(	PUNCT
ijtc-222	27	18	bonner	bonner	PROPN
ijtc-222	27	19	and	and	CCONJ
ijtc-222	27	20	lewis	lewis	PROPN
ijtc-222	27	21	1990	1990	NUM
ijtc-222	27	22	)	)	PUNCT
ijtc-222	27	23	.	.	PUNCT
ijtc-222	28	1	ashton	ashton	PROPN
ijtc-222	28	2	(	(	PUNCT
ijtc-222	28	3	1990	1990	NUM
ijtc-222	28	4	)	)	PUNCT
ijtc-222	28	5	defines	define	NOUN
ijtc-222	28	6	expertise	expertise	NOUN
ijtc-222	28	7	as	as	ADP
ijtc-222	28	8	the	the	DET
ijtc-222	28	9	ability	ability	NOUN
ijtc-222	28	10	that	that	PRON
ijtc-222	28	11	is	be	AUX
ijtc-222	28	12	required	require	VERB
ijtc-222	28	13	to	to	PART
ijtc-222	28	14	perform	perform	VERB
ijtc-222	28	15	a	a	DET
ijtc-222	28	16	certain	certain	ADJ
ijtc-222	28	17	task	task	NOUN
ijtc-222	28	18	as	as	ADV
ijtc-222	28	19	well	well	ADV
ijtc-222	28	20	as	as	ADP
ijtc-222	28	21	possible	possible	ADJ
ijtc-222	28	22	.	.	PUNCT
ijtc-222	29	1	researchers	researcher	NOUN
ijtc-222	29	2	have	have	AUX
ijtc-222	29	3	found	find	VERB
ijtc-222	29	4	that	that	SCONJ
ijtc-222	29	5	the	the	DET
ijtc-222	29	6	expertise	expertise	NOUN
ijtc-222	29	7	or	or	CCONJ
ijtc-222	29	8	competence	competence	NOUN
ijtc-222	29	9	of	of	ADP
ijtc-222	29	10	auditors	auditor	NOUN
ijtc-222	29	11	has	have	VERB
ijtc-222	29	12	a	a	DET
ijtc-222	29	13	positive	positive	ADJ
ijtc-222	29	14	effect	effect	NOUN
ijtc-222	29	15	on	on	ADP
ijtc-222	29	16	auditor	auditor	NOUN
ijtc-222	29	17	performance	performance	NOUN
ijtc-222	29	18	(	(	PUNCT
ijtc-222	29	19	buchanan	buchanan	PROPN
ijtc-222	29	20	2006	2006	NUM
ijtc-222	29	21	;	;	PUNCT
ijtc-222	29	22	usman	usman	PROPN
ijtc-222	29	23	et	et	PROPN
ijtc-222	29	24	al	al	PROPN
ijtc-222	29	25	.	.	PROPN
ijtc-222	29	26	2014	2014	NUM
ijtc-222	29	27	)	)	PUNCT
ijtc-222	29	28	.	.	PUNCT
ijtc-222	30	1	business	business	NOUN
ijtc-222	30	2	dedication	dedication	NOUN
ijtc-222	30	3	is	be	AUX
ijtc-222	30	4	one	one	NUM
ijtc-222	30	5	more	more	ADJ
ijtc-222	30	6	element	element	NOUN
ijtc-222	30	7	that	that	SCONJ
ijtc-222	30	8	impacts	impact	VERB
ijtc-222	30	9	auditor	auditor	NOUN
ijtc-222	30	10	efficiency	efficiency	NOUN
ijtc-222	30	11	.	.	PUNCT
ijtc-222	31	1	parker	parker	PROPN
ijtc-222	31	2	as	as	ADV
ijtc-222	31	3	well	well	ADV
ijtc-222	31	4	as	as	ADP
ijtc-222	31	5	kohlmeyer	kohlmeyer	NOUN
ijtc-222	31	6	(	(	PUNCT
ijtc-222	31	7	2005	2005	NUM
ijtc-222	31	8	)	)	PUNCT
ijtc-222	31	9	specify	specify	VERB
ijtc-222	31	10	business	business	NOUN
ijtc-222	31	11	dedication	dedication	NOUN
ijtc-222	31	12	as	as	ADP
ijtc-222	31	13	the	the	DET
ijtc-222	31	14	family	family	NOUN
ijtc-222	31	15	member	member	NOUN
ijtc-222	31	16	's	's	PART
ijtc-222	31	17	stamina	stamina	NOUN
ijtc-222	31	18	of	of	ADP
ijtc-222	31	19	an	an	DET
ijtc-222	31	20	individual	individual	NOUN
ijtc-222	31	21	's	's	PART
ijtc-222	31	22	recognition	recognition	NOUN
ijtc-222	31	23	of	of	ADP
ijtc-222	31	24	a	a	DET
ijtc-222	31	25	company	company	NOUN
ijtc-222	31	26	as	as	ADV
ijtc-222	31	27	well	well	ADV
ijtc-222	31	28	as	as	ADP
ijtc-222	31	29	their	their	PRON
ijtc-222	31	30	participation	participation	NOUN
ijtc-222	31	31	in	in	ADP
ijtc-222	31	32	a	a	DET
ijtc-222	31	33	specific	specific	ADJ
ijtc-222	31	34	company	company	NOUN
ijtc-222	31	35	.	.	PUNCT
ijtc-222	32	1	3	3	NUM
ijtc-222	32	2	elements	element	NOUN
ijtc-222	32	3	are	be	AUX
ijtc-222	32	4	associated	associate	VERB
ijtc-222	32	5	with	with	ADP
ijtc-222	32	6	the	the	DET
ijtc-222	32	7	company	company	NOUN
ijtc-222	32	8	,	,	PUNCT
ijtc-222	32	9	specifically	specifically	ADV
ijtc-222	32	10	a	a	DET
ijtc-222	32	11	certain	certain	ADJ
ijtc-222	32	12	idea	idea	NOUN
ijtc-222	32	13	as	as	ADV
ijtc-222	32	14	well	well	ADV
ijtc-222	32	15	as	as	ADP
ijtc-222	32	16	approval	approval	NOUN
ijtc-222	32	17	of	of	ADP
ijtc-222	32	18	the	the	DET
ijtc-222	32	19	worths	worth	NOUN
ijtc-222	32	20	as	as	ADV
ijtc-222	32	21	well	well	ADV
ijtc-222	32	22	as	as	ADP
ijtc-222	32	23	objectives	objective	NOUN
ijtc-222	32	24	of	of	ADP
ijtc-222	32	25	the	the	DET
ijtc-222	32	26	company	company	NOUN
ijtc-222	32	27	,	,	PUNCT
ijtc-222	32	28	the	the	DET
ijtc-222	32	29	wish	wish	NOUN
ijtc-222	32	30	to	to	PART
ijtc-222	32	31	perform	perform	VERB
ijtc-222	32	32	whatever	whatever	PRON
ijtc-222	32	33	in	in	ADP
ijtc-222	32	34	your	your	PRON
ijtc-222	32	35	energy	energy	NOUN
ijtc-222	32	36	for	for	ADP
ijtc-222	32	37	the	the	DET
ijtc-222	32	38	company	company	NOUN
ijtc-222	32	39	as	as	ADV
ijtc-222	32	40	well	well	ADV
ijtc-222	32	41	as	as	ADP
ijtc-222	32	42	lastly	lastly	ADV
ijtc-222	32	43	a	a	DET
ijtc-222	32	44	solid	solid	ADJ
ijtc-222	32	45	wish	wish	NOUN
ijtc-222	32	46	towards	towards	ADP
ijtc-222	32	47	staying	stay	VERB
ijtc-222	32	48	a	a	DET
ijtc-222	32	49	participant	participant	NOUN
ijtc-222	32	50	of	of	ADP
ijtc-222	32	51	the	the	DET
ijtc-222	32	52	company	company	NOUN
ijtc-222	32	53	.	.	PUNCT
ijtc-222	33	1	several	several	ADJ
ijtc-222	33	2	research	research	NOUN
ijtc-222	33	3	study	study	NOUN
ijtc-222	33	4	outcomes	outcome	NOUN
ijtc-222	33	5	discovered	discover	VERB
ijtc-222	33	6	that	that	SCONJ
ijtc-222	33	7	business	business	NOUN
ijtc-222	33	8	dedication	dedication	NOUN
ijtc-222	33	9	has	have	VERB
ijtc-222	33	10	a	a	DET
ijtc-222	33	11	favorable	favorable	ADJ
ijtc-222	33	12	impact	impact	NOUN
ijtc-222	33	13	on	on	ADP
ijtc-222	33	14	auditor	auditor	NOUN
ijtc-222	33	15	efficiency	efficiency	NOUN
ijtc-222	33	16	,	,	PUNCT
ijtc-222	33	17	specifically	specifically	ADV
ijtc-222	33	18	ali	ali	PROPN
ijtc-222	33	19	,	,	PUNCT
ijtc-222	33	20	bo	bo	PROPN
ijtc-222	33	21	(	(	PUNCT
ijtc-222	33	22	2018	2018	NUM
ijtc-222	33	23	)	)	PUNCT
ijtc-222	33	24	,	,	PUNCT
ijtc-222	33	25	anugerah	anugerah	PROPN
ijtc-222	33	26	,	,	PUNCT
ijtc-222	33	27	r.	r.	PROPN
ijtc-222	33	28	,	,	PUNCT
ijtc-222	33	29	anita	anita	PROPN
ijtc-222	33	30	,	,	PUNCT
ijtc-222	33	31	r.	r.	PROPN
ijtc-222	33	32	,	,	PUNCT
ijtc-222	33	33	nelly	nelly	PROPN
ijtc-222	33	34	sari	sari	PROPN
ijtc-222	33	35	,	,	PUNCT
ijtc-222	33	36	r.	r.	PROPN
ijtc-222	33	37	,	,	PUNCT
ijtc-222	33	38	&	&	CCONJ
ijtc-222	33	39	zenita	zenita	PROPN
ijtc-222	33	40	,	,	PUNCT
ijtc-222	33	41	r.	r.	PROPN
ijtc-222	33	42	(	(	PUNCT
ijtc-222	33	43	2016	2016	NUM
ijtc-222	33	44	)	)	PUNCT
ijtc-222	33	45	,	,	PUNCT
ijtc-222	33	46	srimindarti	srimindarti	PROPN
ijtc-222	33	47	,	,	PUNCT
ijtc-222	33	48	c.	c.	PROPN
ijtc-222	33	49	,	,	PUNCT
ijtc-222	33	50	sunarto	sunarto	PROPN
ijtc-222	33	51	,	,	PUNCT
ijtc-222	33	52	&	&	CCONJ
ijtc-222	33	53	widati	widati	PROPN
ijtc-222	33	54	,	,	PUNCT
ijtc-222	33	55	lw	lw	PROPN
ijtc-222	33	56	(	(	PUNCT
ijtc-222	33	57	2015	2015	NUM
ijtc-222	33	58	)	)	PUNCT
ijtc-222	33	59	,	,	PUNCT
ijtc-222	33	60	sunyoto	sunyoto	NOUN
ijtc-222	33	61	,	,	PUNCT
ijtc-222	33	62	y.	y.	PROPN
ijtc-222	33	63	,	,	PUNCT
ijtc-222	33	64	lely	lely	ADV
ijtc-222	33	65	,	,	PUNCT
ijtc-222	33	66	n.	n.	NOUN
ijtc-222	33	67	,	,	PUNCT
ijtc-222	33	68	&	&	CCONJ
ijtc-222	33	69	agus	agus	PROPN
ijtc-222	33	70	,	,	PUNCT
ijtc-222	33	71	a.	a.	NOUN
ijtc-222	33	72	(	(	PUNCT
ijtc-222	33	73	2019	2019	NUM
ijtc-222	33	74	)	)	PUNCT
ijtc-222	33	75	as	as	ADV
ijtc-222	33	76	well	well	ADV
ijtc-222	33	77	as	as	ADP
ijtc-222	33	78	winarja	winarja	NOUN
ijtc-222	33	79	,	,	PUNCT
ijtc-222	33	80	w.	w.	PROPN
ijtc-222	33	81	,	,	PUNCT
ijtc-222	33	82	sodikin	sodikin	PROPN
ijtc-222	33	83	,	,	PUNCT
ijtc-222	33	84	a.	a.	NOUN
ijtc-222	33	85	,	,	PUNCT
ijtc-222	33	86	&	&	CCONJ
ijtc-222	33	87	widodo	widodo	PROPN
ijtc-222	33	88	,	,	PUNCT
ijtc-222	33	89	d.	d.	PROPN
ijtc-222	33	90	(	(	PUNCT
ijtc-222	33	91	2018	2018	NUM
ijtc-222	33	92	)	)	PUNCT
ijtc-222	33	93	.	.	PUNCT
ijtc-222	34	1	referring	refer	VERB
ijtc-222	34	2	to	to	ADP
ijtc-222	34	3	previous	previous	ADJ
ijtc-222	34	4	research	research	NOUN
ijtc-222	34	5	,	,	PUNCT
ijtc-222	34	6	research	research	NOUN
ijtc-222	34	7	on	on	ADP
ijtc-222	34	8	the	the	DET
ijtc-222	34	9	effect	effect	NOUN
ijtc-222	34	10	of	of	ADP
ijtc-222	34	11	individual	individual	ADJ
ijtc-222	34	12	characteristics	characteristic	NOUN
ijtc-222	34	13	on	on	ADP
ijtc-222	34	14	auditor	auditor	NOUN
ijtc-222	34	15	performance	performance	NOUN
ijtc-222	34	16	in	in	ADP
ijtc-222	34	17	community	community	NOUN
ijtc-222	34	18	bookkeeping	bookkeeping	NOUN
ijtc-222	34	19	companies	company	NOUN
ijtc-222	34	20	is	be	AUX
ijtc-222	34	21	still	still	ADV
ijtc-222	34	22	performed	perform	VERB
ijtc-222	34	23	in	in	ADP
ijtc-222	34	24	a	a	DET
ijtc-222	34	25	restricted	restricted	ADJ
ijtc-222	34	26	range	range	NOUN
ijtc-222	34	27	.	.	PUNCT
ijtc-222	35	1	research	research	NOUN
ijtc-222	35	2	on	on	ADP
ijtc-222	35	3	auditor	auditor	NOUN
ijtc-222	35	4	performance	performance	NOUN
ijtc-222	35	5	is	be	AUX
ijtc-222	35	6	often	often	ADV
ijtc-222	35	7	conducted	conduct	VERB
ijtc-222	35	8	on	on	ADP
ijtc-222	35	9	internal	internal	ADJ
ijtc-222	35	10	auditors	auditor	NOUN
ijtc-222	35	11	.	.	PUNCT
ijtc-222	36	1	this	this	DET
ijtc-222	36	2	examination	examination	NOUN
ijtc-222	36	3	tries	try	VERB
ijtc-222	36	4	to	to	PART
ijtc-222	36	5	carry	carry	VERB
ijtc-222	36	6	out	out	ADP
ijtc-222	36	7	a	a	DET
ijtc-222	36	8	research	research	NOUN
ijtc-222	36	9	study	study	NOUN
ijtc-222	36	10	on	on	ADP
ijtc-222	36	11	auditors	auditor	NOUN
ijtc-222	36	12	that	that	PRON
ijtc-222	36	13	operate	operate	VERB
ijtc-222	36	14	in	in	ADP
ijtc-222	36	15	the	the	DET
ijtc-222	36	16	general	general	ADJ
ijtc-222	36	17	public	public	ADJ
ijtc-222	36	18	bookkeeping	bookkeeping	NOUN
ijtc-222	36	19	solid	solid	ADJ
ijtc-222	36	20	in	in	ADP
ijtc-222	36	21	surabaya	surabaya	PROPN
ijtc-222	36	22	.	.	PUNCT
ijtc-222	37	1	this	this	DET
ijtc-222	37	2	examination	examination	NOUN
ijtc-222	37	3	intends	intend	VERB
ijtc-222	37	4	to	to	PART
ijtc-222	37	5	analyze	analyze	VERB
ijtc-222	37	6	as	as	ADV
ijtc-222	37	7	well	well	ADV
ijtc-222	37	8	as	as	ADP
ijtc-222	37	9	evaluate	evaluate	VERB
ijtc-222	37	10	the	the	DET
ijtc-222	37	11	impact	impact	NOUN
ijtc-222	37	12	of	of	ADP
ijtc-222	37	13	locus	locus	NOUN
ijtc-222	37	14	of	of	ADP
ijtc-222	37	15	command	command	NOUN
ijtc-222	37	16	,	,	PUNCT
ijtc-222	37	17	auditor	auditor	NOUN
ijtc-222	37	18	proficiency	proficiency	NOUN
ijtc-222	37	19	,	,	PUNCT
ijtc-222	37	20	as	as	ADV
ijtc-222	37	21	well	well	ADV
ijtc-222	37	22	as	as	ADP
ijtc-222	37	23	business	business	NOUN
ijtc-222	37	24	dedication	dedication	NOUN
ijtc-222	37	25	on	on	ADP
ijtc-222	37	26	auditor	auditor	NOUN
ijtc-222	37	27	efficiency	efficiency	NOUN
ijtc-222	37	28	,	,	PUNCT
ijtc-222	37	29	towards	towards	ADP
ijtc-222	37	30	analyzing	analyze	VERB
ijtc-222	37	31	as	as	ADV
ijtc-222	37	32	well	well	ADV
ijtc-222	37	33	as	as	ADP
ijtc-222	37	34	evaluate	evaluate	VERB
ijtc-222	37	35	whether	whether	SCONJ
ijtc-222	37	36	auditor	auditor	NOUN
ijtc-222	37	37	proficiency	proficiency	NOUN
ijtc-222	37	38	mediates	mediate	VERB
ijtc-222	37	39	the	the	DET
ijtc-222	37	40	impact	impact	NOUN
ijtc-222	37	41	of	of	ADP
ijtc-222	37	42	locus	locus	NOUN
ijtc-222	37	43	of	of	ADP
ijtc-222	37	44	command	command	NOUN
ijtc-222	37	45	as	as	ADV
ijtc-222	37	46	well	well	ADV
ijtc-222	37	47	as	as	ADP
ijtc-222	37	48	business	business	NOUN
ijtc-222	37	49	dedication	dedication	NOUN
ijtc-222	37	50	on	on	ADP
ijtc-222	37	51	auditor	auditor	NOUN
ijtc-222	37	52	efficiency	efficiency	NOUN
ijtc-222	37	53	.	.	PUNCT
ijtc-222	38	1	this	this	DET
ijtc-222	38	2	research	research	NOUN
ijtc-222	38	3	is	be	AUX
ijtc-222	38	4	expected	expect	VERB
ijtc-222	38	5	to	to	PART
ijtc-222	38	6	be	be	AUX
ijtc-222	38	7	useful	useful	ADJ
ijtc-222	38	8	for	for	ADP
ijtc-222	38	9	the	the	DET
ijtc-222	38	10	development	development	NOUN
ijtc-222	38	11	of	of	ADP
ijtc-222	38	12	behavioral	behavioral	ADJ
ijtc-222	38	13	accounting	accounting	NOUN
ijtc-222	38	14	theory	theory	NOUN
ijtc-222	38	15	,	,	PUNCT
ijtc-222	38	16	particularly	particularly	ADV
ijtc-222	38	17	in	in	ADP
ijtc-222	38	18	the	the	DET
ijtc-222	38	19	area	area	NOUN
ijtc-222	38	20	of	of	ADP
ijtc-222	38	21	bookkeeping	bookkeeping	NOUN
ijtc-222	38	22	.	.	PUNCT
ijtc-222	39	1	the	the	DET
ijtc-222	39	2	results	result	NOUN
ijtc-222	39	3	of	of	ADP
ijtc-222	39	4	this	this	DET
ijtc-222	39	5	study	study	NOUN
ijtc-222	39	6	are	be	AUX
ijtc-222	39	7	also	also	ADV
ijtc-222	39	8	expected	expect	VERB
ijtc-222	39	9	to	to	PART
ijtc-222	39	10	be	be	AUX
ijtc-222	39	11	a	a	DET
ijtc-222	39	12	reference	reference	NOUN
ijtc-222	39	13	for	for	ADP
ijtc-222	39	14	partners	partner	NOUN
ijtc-222	39	15	in	in	ADP
ijtc-222	39	16	public	public	ADJ
ijtc-222	39	17	accounting	accounting	NOUN
ijtc-222	39	18	firms	firm	NOUN
ijtc-222	39	19	in	in	ADP
ijtc-222	39	20	encouraging	encourage	VERB
ijtc-222	39	21	auditors	auditor	NOUN
ijtc-222	39	22	to	to	PART
ijtc-222	39	23	always	always	ADV
ijtc-222	39	24	maintain	maintain	VERB
ijtc-222	39	25	performance	performance	NOUN
ijtc-222	39	26	.	.	PUNCT
ijtc-222	40	1	another	another	DET
ijtc-222	40	2	benefit	benefit	NOUN
ijtc-222	40	3	is	be	AUX
ijtc-222	40	4	that	that	SCONJ
ijtc-222	40	5	this	this	DET
ijtc-222	40	6	research	research	NOUN
ijtc-222	40	7	is	be	AUX
ijtc-222	40	8	expected	expect	VERB
ijtc-222	40	9	to	to	PART
ijtc-222	40	10	serve	serve	VERB
ijtc-222	40	11	as	as	ADP
ijtc-222	40	12	a	a	DET
ijtc-222	40	13	reference	reference	NOUN
ijtc-222	40	14	for	for	ADP
ijtc-222	40	15	further	further	ADJ
ijtc-222	40	16	research	research	NOUN
ijtc-222	40	17	interested	interested	ADJ
ijtc-222	40	18	in	in	ADP
ijtc-222	40	19	examining	examine	VERB
ijtc-222	40	20	the	the	DET
ijtc-222	40	21	performance	performance	NOUN
ijtc-222	40	22	of	of	ADP
ijtc-222	40	23	auditors	auditor	NOUN
ijtc-222	40	24	.	.	PUNCT
ijtc-222	41	1	based	base	VERB
ijtc-222	41	2	on	on	ADP
ijtc-222	41	3	the	the	DET
ijtc-222	41	4	inconsistency	inconsistency	NOUN
ijtc-222	41	5	of	of	ADP
ijtc-222	41	6	research	research	NOUN
ijtc-222	41	7	results	result	NOUN
ijtc-222	41	8	that	that	PRON
ijtc-222	41	9	have	have	AUX
ijtc-222	41	10	been	be	AUX
ijtc-222	41	11	conducted	conduct	VERB
ijtc-222	41	12	by	by	ADP
ijtc-222	41	13	previous	previous	ADJ
ijtc-222	41	14	researchers	researcher	NOUN
ijtc-222	41	15	,	,	PUNCT
ijtc-222	41	16	as	as	SCONJ
ijtc-222	41	17	described	describe	VERB
ijtc-222	41	18	in	in	ADP
ijtc-222	41	19	the	the	DET
ijtc-222	41	20	previous	previous	ADJ
ijtc-222	41	21	paragraph	paragraph	NOUN
ijtc-222	41	22	,	,	PUNCT
ijtc-222	41	23	it	it	PRON
ijtc-222	41	24	is	be	AUX
ijtc-222	41	25	wished	wish	VERB
ijtc-222	41	26	that	that	SCONJ
ijtc-222	41	27	this	this	DET
ijtc-222	41	28	research	research	NOUN
ijtc-222	41	29	study	study	NOUN
ijtc-222	41	30	will	will	AUX
ijtc-222	41	31	certainly	certainly	ADV
ijtc-222	41	32	add	add	VERB
ijtc-222	41	33	to	to	ADP
ijtc-222	41	34	partners	partner	NOUN
ijtc-222	41	35	of	of	ADP
ijtc-222	41	36	public	public	ADJ
ijtc-222	41	37	accounting	accounting	NOUN
ijtc-222	41	38	firms	firm	NOUN
ijtc-222	41	39	to	to	PART
ijtc-222	41	40	consider	consider	VERB
ijtc-222	41	41	the	the	DET
ijtc-222	41	42	locus	locus	NOUN
ijtc-222	41	43	of	of	ADP
ijtc-222	41	44	control	control	NOUN
ijtc-222	41	45	when	when	SCONJ
ijtc-222	41	46	accepting	accept	VERB
ijtc-222	41	47	new	new	ADJ
ijtc-222	41	48	auditors	auditor	NOUN
ijtc-222	41	49	so	so	SCONJ
ijtc-222	41	50	that	that	SCONJ
ijtc-222	41	51	they	they	PRON
ijtc-222	41	52	can	can	AUX
ijtc-222	41	53	show	show	VERB
ijtc-222	41	54	performance	performance	NOUN
ijtc-222	41	55	under	under	ADP
ijtc-222	41	56	company	company	NOUN
ijtc-222	41	57	expectations	expectation	NOUN
ijtc-222	41	58	.	.	PUNCT
ijtc-222	42	1	the	the	DET
ijtc-222	42	2	attribution	attribution	NOUN
ijtc-222	42	3	concept	concept	NOUN
ijtc-222	42	4	was	be	AUX
ijtc-222	42	5	initially	initially	ADV
ijtc-222	42	6	industrialized	industrialize	VERB
ijtc-222	42	7	through	through	ADP
ijtc-222	42	8	heider	heider	NOUN
ijtc-222	42	9	(	(	PUNCT
ijtc-222	42	10	1958	1958	NUM
ijtc-222	42	11	)	)	PUNCT
ijtc-222	42	12	.	.	PUNCT
ijtc-222	43	1	this	this	DET
ijtc-222	43	2	concept	concept	NOUN
ijtc-222	43	3	argues	argue	VERB
ijtc-222	43	4	that	that	SCONJ
ijtc-222	43	5	a	a	DET
ijtc-222	43	6	person	person	NOUN
ijtc-222	43	7	's	's	PART
ijtc-222	43	8	habits	habit	NOUN
ijtc-222	43	9	are	be	AUX
ijtc-222	43	10	identified	identify	VERB
ijtc-222	43	11	through	through	ADP
ijtc-222	43	12	a	a	DET
ijtc-222	43	13	mix	mix	NOUN
ijtc-222	43	14	of	of	ADP
ijtc-222	43	15	interior	interior	ADJ
ijtc-222	43	16	requirements	requirement	NOUN
ijtc-222	43	17	,	,	PUNCT
ijtc-222	43	18	specifically	specifically	ADV
ijtc-222	43	19	,	,	PUNCT
ijtc-222	43	20	elements	element	NOUN
ijtc-222	43	21	coming	come	VERB
ijtc-222	43	22	from	from	ADP
ijtc-222	43	23	outward	outward	NOUN
ijtc-222	43	24	an	an	DET
ijtc-222	43	25	individual	individual	NOUN
ijtc-222	43	26	,	,	PUNCT
ijtc-222	43	27	as	as	ADV
ijtc-222	43	28	well	well	ADV
ijtc-222	43	29	as	as	ADP
ijtc-222	43	30	outside	outside	ADJ
ijtc-222	43	31	requires	require	NOUN
ijtc-222	43	32	,	,	PUNCT
ijtc-222	43	33	specifically	specifically	ADV
ijtc-222	43	34	elements	element	NOUN
ijtc-222	43	35	coming	come	VERB
ijtc-222	43	36	from	from	ADP
ijtc-222	43	37	outdoors	outdoor	NOUN
ijtc-222	43	38	.	.	PUNCT
ijtc-222	44	1	luthans	luthan	NOUN
ijtc-222	44	2	(	(	PUNCT
ijtc-222	44	3	1987	1987	NUM
ijtc-222	44	4	)	)	PUNCT
ijtc-222	44	5	additional	additional	ADJ
ijtc-222	44	6	industrialized	industrialize	VERB
ijtc-222	44	7	as	as	ADV
ijtc-222	44	8	well	well	ADV
ijtc-222	44	9	as	as	ADP
ijtc-222	44	10	specified	specify	VERB
ijtc-222	44	11	that	that	SCONJ
ijtc-222	44	12	these	these	DET
ijtc-222	44	13	concept	concept	NOUN
ijtc-222	44	14	conditions	condition	NOUN
ijtc-222	44	15	are	be	AUX
ijtc-222	44	16	exactly	exactly	ADV
ijtc-222	44	17	just	just	ADV
ijtc-222	44	18	how	how	SCONJ
ijtc-222	44	19	an	an	DET
ijtc-222	44	20	individual	individual	NOUN
ijtc-222	44	21	discusses	discuss	VERB
ijtc-222	44	22	the	the	DET
ijtc-222	44	23	reasons	reason	NOUN
ijtc-222	44	24	for	for	ADP
ijtc-222	44	25	various	various	ADJ
ijtc-222	44	26	other	other	ADJ
ijtc-222	44	27	people	people	NOUN
ijtc-222	44	28	's	's	PART
ijtc-222	44	29	habits	habit	NOUN
ijtc-222	44	30	or	or	CCONJ
ijtc-222	44	31	even	even	ADV
ijtc-222	44	32	themself	themself	PRON
ijtc-222	44	33	.	.	PUNCT
ijtc-222	45	1	the	the	DET
ijtc-222	45	2	trigger	trigger	NOUN
ijtc-222	45	3	for	for	SCONJ
ijtc-222	45	4	an	an	DET
ijtc-222	45	5	individual	individual	NOUN
ijtc-222	45	6	to	to	PART
ijtc-222	45	7	select	select	VERB
ijtc-222	45	8	a	a	DET
ijtc-222	45	9	habit	habit	NOUN
ijtc-222	45	10	can	can	AUX
ijtc-222	45	11	easily	easily	ADV
ijtc-222	45	12	mediating	mediate	VERB
ijtc-222	45	13	effects	effect	NOUN
ijtc-222	45	14	of	of	ADP
ijtc-222	45	15	auditor	auditor	NOUN
ijtc-222	45	16	expertise	expertise	NOUN
ijtc-222	45	17	on	on	ADP
ijtc-222	45	18	the	the	DET
ijtc-222	45	19	effect	effect	NOUN
ijtc-222	45	20	of	of	ADP
ijtc-222	45	21	locus	locus	NOUN
ijtc-222	45	22	of	of	ADP
ijtc-222	45	23	control	control	NOUN
ijtc-222	45	24	and	and	CCONJ
ijtc-222	45	25	organizational	organizational	ADJ
ijtc-222	45	26	commitment	commitment	NOUN
ijtc-222	45	27	on	on	ADP
ijtc-222	45	28	auditor	auditor	NOUN
ijtc-222	45	29	performance	performance	NOUN
ijtc-222	45	30	supriadi	supriadi	NOUN
ijtc-222	45	31	,	,	PUNCT
ijtc-222	45	32	harjanti	harjanti	VERB
ijtc-222	45	33	,	,	PUNCT
ijtc-222	45	34	&	&	CCONJ
ijtc-222	45	35	maghfiroh	maghfiroh	VERB
ijtc-222	45	36	148	148	NUM
ijtc-222	45	37	|	|	CCONJ
ijtc-222	45	38	ilomata	ilomata	PROPN
ijtc-222	45	39	international	international	ADJ
ijtc-222	45	40	journal	journal	NOUN
ijtc-222	45	41	of	of	ADP
ijtc-222	45	42	tax	tax	PROPN
ijtc-222	45	43	&	&	CCONJ
ijtc-222	45	44	accounting	accounting	PROPN
ijtc-222	45	45	volume	volume	NOUN
ijtc-222	45	46	2	2	NUM
ijtc-222	45	47	issue	issue	NOUN
ijtc-222	45	48	2	2	NUM
ijtc-222	45	49	,	,	PUNCT
ijtc-222	45	50	april	april	PROPN
ijtc-222	45	51	2021	2021	NUM
ijtc-222	45	52	originate	originate	VERB
ijtc-222	45	53	from	from	ADP
ijtc-222	45	54	the	the	DET
ijtc-222	45	55	interior	interior	NOUN
ijtc-222	45	56	(	(	PUNCT
ijtc-222	45	57	dispositional	dispositional	ADJ
ijtc-222	45	58	associates	associate	NOUN
ijtc-222	45	59	)	)	PUNCT
ijtc-222	45	60	as	as	ADV
ijtc-222	45	61	well	well	ADV
ijtc-222	45	62	as	as	ADP
ijtc-222	45	63	outside	outside	ADV
ijtc-222	45	64	(	(	PUNCT
ijtc-222	45	65	situational	situational	ADJ
ijtc-222	45	66	associates	associate	NOUN
ijtc-222	45	67	)	)	PUNCT
ijtc-222	45	68	.	.	PUNCT
ijtc-222	46	1	interior	interior	ADJ
ijtc-222	46	2	triggers	trigger	NOUN
ijtc-222	46	3	tend	tend	VERB
ijtc-222	46	4	to	to	PART
ijtc-222	46	5	describe	describe	VERB
ijtc-222	46	6	elements	element	NOUN
ijtc-222	46	7	of	of	ADP
ijtc-222	46	8	private	private	ADJ
ijtc-222	46	9	habits	habit	NOUN
ijtc-222	46	10	,	,	PUNCT
ijtc-222	46	11	one	one	NUM
ijtc-222	46	12	thing	thing	NOUN
ijtc-222	46	13	that	that	PRON
ijtc-222	46	14	currently	currently	ADV
ijtc-222	46	15	exists	exist	VERB
ijtc-222	46	16	in	in	ADP
ijtc-222	46	17	an	an	DET
ijtc-222	46	18	individual	individual	NOUN
ijtc-222	46	19	,	,	PUNCT
ijtc-222	46	20	like	like	ADP
ijtc-222	46	21	individual	individual	ADJ
ijtc-222	46	22	characteristics	characteristic	NOUN
ijtc-222	46	23	,	,	PUNCT
ijtc-222	46	24	self	self	NOUN
ijtc-222	46	25	-	-	PUNCT
ijtc-222	46	26	perception	perception	NOUN
ijtc-222	46	27	,	,	PUNCT
ijtc-222	46	28	inspiration	inspiration	NOUN
ijtc-222	46	29	,	,	PUNCT
ijtc-222	46	30	and	and	CCONJ
ijtc-222	46	31	capacities	capacity	NOUN
ijtc-222	46	32	.	.	PUNCT
ijtc-222	47	1	on	on	ADP
ijtc-222	47	2	the	the	DET
ijtc-222	47	3	other	other	ADJ
ijtc-222	47	4	hand	hand	NOUN
ijtc-222	47	5	,	,	PUNCT
ijtc-222	47	6	outside	outside	ADJ
ijtc-222	47	7	triggers	trigger	NOUN
ijtc-222	47	8	are	be	AUX
ijtc-222	47	9	much	much	ADV
ijtc-222	47	10	a	a	DET
ijtc-222	47	11	lot	lot	NOUN
ijtc-222	47	12	extra	extra	ADV
ijtc-222	47	13	administered	administer	VERB
ijtc-222	47	14	in	in	ADP
ijtc-222	47	15	the	the	DET
ijtc-222	47	16	atmosphere	atmosphere	NOUN
ijtc-222	47	17	that	that	PRON
ijtc-222	47	18	impacts	impact	VERB
ijtc-222	47	19	a	a	DET
ijtc-222	47	20	person	person	NOUN
ijtc-222	47	21	's	's	PART
ijtc-222	47	22	habits	habit	NOUN
ijtc-222	47	23	,	,	PUNCT
ijtc-222	47	24	like	like	ADP
ijtc-222	47	25	social	social	ADJ
ijtc-222	47	26	problems	problem	NOUN
ijtc-222	47	27	,	,	PUNCT
ijtc-222	47	28	social	social	ADJ
ijtc-222	47	29	worths	worth	NOUN
ijtc-222	47	30	,	,	PUNCT
ijtc-222	47	31	as	as	ADV
ijtc-222	47	32	well	well	ADV
ijtc-222	47	33	as	as	ADP
ijtc-222	47	34	people	people	NOUN
ijtc-222	47	35	's	's	PART
ijtc-222	47	36	sights	sight	NOUN
ijtc-222	47	37	.	.	PUNCT
ijtc-222	48	1	based	base	VERB
ijtc-222	48	2	upon	upon	SCONJ
ijtc-222	48	3	this	this	DET
ijtc-222	48	4	concept	concept	NOUN
ijtc-222	48	5	,	,	PUNCT
ijtc-222	48	6	whether	whether	SCONJ
ijtc-222	48	7	the	the	DET
ijtc-222	48	8	efficiency	efficiency	NOUN
ijtc-222	48	9	of	of	ADP
ijtc-222	48	10	an	an	DET
ijtc-222	48	11	auditor	auditor	NOUN
ijtc-222	48	12	readies	ready	NOUN
ijtc-222	48	13	or	or	CCONJ
ijtc-222	48	14	otherwise	otherwise	ADV
ijtc-222	48	15	could	could	AUX
ijtc-222	48	16	be	be	AUX
ijtc-222	48	17	affected	affect	VERB
ijtc-222	48	18	through	through	ADP
ijtc-222	48	19	interior	interior	ADJ
ijtc-222	48	20	elements	element	NOUN
ijtc-222	48	21	as	as	ADV
ijtc-222	48	22	well	well	ADV
ijtc-222	48	23	as	as	ADP
ijtc-222	48	24	outside	outside	ADV
ijtc-222	48	25	(	(	PUNCT
ijtc-222	48	26	ecological	ecological	ADJ
ijtc-222	48	27	)	)	PUNCT
ijtc-222	48	28	elements	element	NOUN
ijtc-222	48	29	of	of	ADP
ijtc-222	48	30	the	the	DET
ijtc-222	48	31	auditor	auditor	NOUN
ijtc-222	48	32	.	.	PUNCT
ijtc-222	49	1	this	this	DET
ijtc-222	49	2	theory	theory	NOUN
ijtc-222	49	3	is	be	AUX
ijtc-222	49	4	closely	closely	ADV
ijtc-222	49	5	related	relate	VERB
ijtc-222	49	6	to	to	ADP
ijtc-222	49	7	locus	locus	NOUN
ijtc-222	49	8	of	of	ADP
ijtc-222	49	9	control	control	NOUN
ijtc-222	49	10	,	,	PUNCT
ijtc-222	49	11	organizational	organizational	ADJ
ijtc-222	49	12	commitment	commitment	NOUN
ijtc-222	49	13	,	,	PUNCT
ijtc-222	49	14	and	and	CCONJ
ijtc-222	49	15	auditor	auditor	NOUN
ijtc-222	49	16	expertise	expertise	NOUN
ijtc-222	49	17	because	because	SCONJ
ijtc-222	49	18	all	all	PRON
ijtc-222	49	19	of	of	ADP
ijtc-222	49	20	these	these	DET
ijtc-222	49	21	variables	variable	NOUN
ijtc-222	49	22	are	be	AUX
ijtc-222	49	23	internal	internal	ADJ
ijtc-222	49	24	factors	factor	NOUN
ijtc-222	49	25	that	that	PRON
ijtc-222	49	26	are	be	AUX
ijtc-222	49	27	owned	own	VERB
ijtc-222	49	28	by	by	ADP
ijtc-222	49	29	each	each	DET
ijtc-222	49	30	auditor	auditor	NOUN
ijtc-222	49	31	and	and	CCONJ
ijtc-222	49	32	can	can	AUX
ijtc-222	49	33	affect	affect	VERB
ijtc-222	49	34	auditor	auditor	NOUN
ijtc-222	49	35	behavior	behavior	NOUN
ijtc-222	49	36	in	in	ADP
ijtc-222	49	37	the	the	DET
ijtc-222	49	38	workplace	workplace	NOUN
ijtc-222	49	39	.	.	PUNCT
ijtc-222	50	1	blumberg	blumberg	PROPN
ijtc-222	50	2	and	and	CCONJ
ijtc-222	50	3	pringle	pringle	PROPN
ijtc-222	50	4	(	(	PUNCT
ijtc-222	50	5	1982	1982	NUM
ijtc-222	50	6	)	)	PUNCT
ijtc-222	50	7	recommend	recommend	VERB
ijtc-222	50	8	that	that	SCONJ
ijtc-222	50	9	private	private	ADJ
ijtc-222	50	10	efficiency	efficiency	NOUN
ijtc-222	50	11	is	be	AUX
ijtc-222	50	12	a	a	DET
ijtc-222	50	13	work	work	NOUN
ijtc-222	50	14	of	of	ADP
ijtc-222	50	15	3	3	NUM
ijtc-222	50	16	measurements	measurement	NOUN
ijtc-222	50	17	,	,	PUNCT
ijtc-222	50	18	specifically	specifically	ADV
ijtc-222	50	19	wish	wish	VERB
ijtc-222	50	20	,	,	PUNCT
ijtc-222	50	21	opportunity	opportunity	NOUN
ijtc-222	50	22	,	,	PUNCT
ijtc-222	50	23	and	and	CCONJ
ijtc-222	50	24	capability	capability	NOUN
ijtc-222	50	25	.	.	PUNCT
ijtc-222	51	1	wish	wish	NOUN
ijtc-222	51	2	is	be	AUX
ijtc-222	51	3	an	an	DET
ijtc-222	51	4	incentive	incentive	NOUN
ijtc-222	51	5	that	that	PRON
ijtc-222	51	6	motivates	motivate	VERB
ijtc-222	51	7	workers	worker	NOUN
ijtc-222	51	8	to	to	PART
ijtc-222	51	9	carry	carry	VERB
ijtc-222	51	10	out	out	ADP
ijtc-222	51	11	a	a	DET
ijtc-222	51	12	business	business	NOUN
ijtc-222	51	13	job	job	NOUN
ijtc-222	51	14	.	.	PUNCT
ijtc-222	52	1	capability	capability	NOUN
ijtc-222	52	2	is	be	AUX
ijtc-222	52	3	the	the	DET
ijtc-222	52	4	capacity	capacity	NOUN
ijtc-222	52	5	,	,	PUNCT
ijtc-222	52	6	ability	ability	NOUN
ijtc-222	52	7	,	,	PUNCT
ijtc-222	52	8	as	as	ADV
ijtc-222	52	9	well	well	ADV
ijtc-222	52	10	as	as	ADP
ijtc-222	52	11	power	power	NOUN
ijtc-222	52	12	had	have	VERB
ijtc-222	52	13	through	through	ADP
ijtc-222	52	14	a	a	DET
ijtc-222	52	15	private	private	ADJ
ijtc-222	52	16	towards	towards	ADP
ijtc-222	52	17	performing	perform	VERB
ijtc-222	52	18	the	the	DET
ijtc-222	52	19	function	function	NOUN
ijtc-222	52	20	designated	designate	VERB
ijtc-222	52	21	towards	towards	ADP
ijtc-222	52	22	him	he	PRON
ijtc-222	52	23	.	.	PUNCT
ijtc-222	53	1	on	on	ADP
ijtc-222	53	2	the	the	DET
ijtc-222	53	3	other	other	ADJ
ijtc-222	53	4	hand	hand	NOUN
ijtc-222	53	5	,	,	PUNCT
ijtc-222	53	6	it	it	PRON
ijtc-222	53	7	is	be	AUX
ijtc-222	53	8	most	most	ADV
ijtc-222	53	9	probably	probably	ADV
ijtc-222	53	10	a	a	DET
ijtc-222	53	11	job	job	NOUN
ijtc-222	53	12	atmosphere	atmosphere	NOUN
ijtc-222	53	13	element	element	NOUN
ijtc-222	53	14	that	that	PRON
ijtc-222	53	15	promotes	promote	VERB
ijtc-222	53	16	efficiency	efficiency	NOUN
ijtc-222	53	17	.	.	PUNCT
ijtc-222	54	1	within	within	ADP
ijtc-222	54	2	the	the	DET
ijtc-222	54	3	range	range	NOUN
ijtc-222	54	4	of	of	ADP
ijtc-222	54	5	auditors	auditor	NOUN
ijtc-222	54	6	that	that	PRON
ijtc-222	54	7	operate	operate	VERB
ijtc-222	54	8	in	in	ADP
ijtc-222	54	9	the	the	DET
ijtc-222	54	10	general	general	ADJ
ijtc-222	54	11	public	public	ADJ
ijtc-222	54	12	bookkeeping	bookkeeping	NOUN
ijtc-222	54	13	solid	solid	ADJ
ijtc-222	54	14	,	,	PUNCT
ijtc-222	54	15	research	research	NOUN
ijtc-222	54	16	study	study	NOUN
ijtc-222	54	17	has	have	AUX
ijtc-222	54	18	been	be	AUX
ijtc-222	54	19	performed	perform	VERB
ijtc-222	54	20	that	that	PRON
ijtc-222	54	21	analyzes	analyze	VERB
ijtc-222	54	22	the	the	DET
ijtc-222	54	23	efficiency	efficiency	NOUN
ijtc-222	54	24	of	of	ADP
ijtc-222	54	25	auditors	auditor	NOUN
ijtc-222	54	26	along	along	ADP
ijtc-222	54	27	with	with	ADP
ijtc-222	54	28	their	their	PRON
ijtc-222	54	29	habits	habit	NOUN
ijtc-222	54	30	in	in	ADP
ijtc-222	54	31	the	the	DET
ijtc-222	54	32	work	work	NOUN
ijtc-222	54	33	environment	environment	NOUN
ijtc-222	54	34	.	.	PUNCT
ijtc-222	55	1	the	the	DET
ijtc-222	55	2	outcomes	outcome	NOUN
ijtc-222	55	3	of	of	ADP
ijtc-222	55	4	the	the	DET
ijtc-222	55	5	research	research	NOUN
ijtc-222	55	6	study	study	NOUN
ijtc-222	55	7	through	through	ADP
ijtc-222	55	8	donnelly	donnelly	PROPN
ijtc-222	55	9	et	et	PROPN
ijtc-222	55	10	.	.	PROPN
ijtc-222	55	11	,	,	PUNCT
ijtc-222	55	12	al	al	PROPN
ijtc-222	55	13	.	.	PROPN
ijtc-222	55	14	(	(	PUNCT
ijtc-222	55	15	2003	2003	NUM
ijtc-222	55	16	)	)	PUNCT
ijtc-222	55	17	discovered	discover	VERB
ijtc-222	55	18	that	that	SCONJ
ijtc-222	55	19	auditor	auditor	NOUN
ijtc-222	55	20	efficiency	efficiency	NOUN
ijtc-222	55	21	is	be	AUX
ijtc-222	55	22	affected	affect	VERB
ijtc-222	55	23	through	through	ADP
ijtc-222	55	24	the	the	DET
ijtc-222	55	25	locus	locus	NOUN
ijtc-222	55	26	of	of	ADP
ijtc-222	55	27	business	business	NOUN
ijtc-222	55	28	dedication	dedication	NOUN
ijtc-222	55	29	and	and	CCONJ
ijtc-222	55	30	command	command	NOUN
ijtc-222	55	31	.	.	PUNCT
ijtc-222	56	1	auditors	auditor	NOUN
ijtc-222	56	2	along	along	ADP
ijtc-222	56	3	with	with	ADP
ijtc-222	56	4	locus	locus	NOUN
ijtc-222	56	5	of	of	ADP
ijtc-222	56	6	command	command	NOUN
ijtc-222	56	7	tend	tend	VERB
ijtc-222	56	8	to	to	PART
ijtc-222	56	9	become	become	VERB
ijtc-222	56	10	deceitful	deceitful	ADJ
ijtc-222	56	11	to	to	PART
ijtc-222	56	12	accomplish	accomplish	VERB
ijtc-222	56	13	their	their	PRON
ijtc-222	56	14	objectives	objective	NOUN
ijtc-222	56	15	.	.	PUNCT
ijtc-222	57	1	auditors	auditor	NOUN
ijtc-222	57	2	can	can	AUX
ijtc-222	57	3	easily	easily	ADV
ijtc-222	57	4	control	control	VERB
ijtc-222	57	5	the	the	DET
ijtc-222	57	6	investigation	investigation	NOUN
ijtc-222	57	7	procedure	procedure	NOUN
ijtc-222	57	8	to	to	PART
ijtc-222	57	9	obtain	obtain	VERB
ijtc-222	57	10	a	a	DET
ijtc-222	57	11	great	great	ADJ
ijtc-222	57	12	efficient	efficient	ADJ
ijtc-222	57	13	evaluation	evaluation	NOUN
ijtc-222	57	14	.	.	PUNCT
ijtc-222	58	1	the	the	DET
ijtc-222	58	2	business	business	NOUN
ijtc-222	58	3	dedication	dedication	NOUN
ijtc-222	58	4	adjustable	adjustable	ADJ
ijtc-222	58	5	has	have	VERB
ijtc-222	58	6	a	a	DET
ijtc-222	58	7	favorable	favorable	ADJ
ijtc-222	58	8	impact	impact	NOUN
ijtc-222	58	9	on	on	ADP
ijtc-222	58	10	auditor	auditor	NOUN
ijtc-222	58	11	efficiency	efficiency	NOUN
ijtc-222	58	12	.	.	PUNCT
ijtc-222	59	1	an	an	DET
ijtc-222	59	2	auditor	auditor	NOUN
ijtc-222	59	3	that	that	PRON
ijtc-222	59	4	is	be	AUX
ijtc-222	59	5	dedicated	dedicate	VERB
ijtc-222	59	6	to	to	ADP
ijtc-222	59	7	the	the	DET
ijtc-222	59	8	company	company	NOUN
ijtc-222	59	9	will	will	AUX
ijtc-222	59	10	certainly	certainly	ADV
ijtc-222	59	11	attempt	attempt	VERB
ijtc-222	59	12	to	to	PART
ijtc-222	59	13	perform	perform	VERB
ijtc-222	59	14	his	his	PRON
ijtc-222	59	15	responsibilities	responsibility	NOUN
ijtc-222	59	16	inning	inne	VERB
ijtc-222	59	17	accordance	accordance	NOUN
ijtc-222	59	18	with	with	ADP
ijtc-222	59	19	his	his	PRON
ijtc-222	59	20	obligations	obligation	NOUN
ijtc-222	59	21	to	to	PART
ijtc-222	59	22	ensure	ensure	VERB
ijtc-222	59	23	that	that	SCONJ
ijtc-222	59	24	it	it	PRON
ijtc-222	59	25	will	will	AUX
ijtc-222	59	26	certainly	certainly	ADV
ijtc-222	59	27	lead	lead	VERB
ijtc-222	59	28	to	to	ADP
ijtc-222	59	29	enhanced	enhanced	ADJ
ijtc-222	59	30	efficiency	efficiency	NOUN
ijtc-222	59	31	.	.	PUNCT
ijtc-222	60	1	srimindarti	srimindarti	PROPN
ijtc-222	60	2	(	(	PUNCT
ijtc-222	60	3	2015	2015	NUM
ijtc-222	60	4	)	)	PUNCT
ijtc-222	60	5	evaluated	evaluate	VERB
ijtc-222	60	6	the	the	DET
ijtc-222	60	7	locus	locus	NOUN
ijtc-222	60	8	of	of	ADP
ijtc-222	60	9	command	command	NOUN
ijtc-222	60	10	as	as	ADV
ijtc-222	60	11	well	well	ADV
ijtc-222	60	12	as	as	ADP
ijtc-222	60	13	auditor	auditor	NOUN
ijtc-222	60	14	proficiency	proficiency	NOUN
ijtc-222	60	15	on	on	ADP
ijtc-222	60	16	efficiency	efficiency	NOUN
ijtc-222	60	17	.	.	PUNCT
ijtc-222	61	1	the	the	DET
ijtc-222	61	2	outcomes	outcome	NOUN
ijtc-222	61	3	of	of	ADP
ijtc-222	61	4	this	this	DET
ijtc-222	61	5	particular	particular	ADJ
ijtc-222	61	6	examination	examination	NOUN
ijtc-222	61	7	discovered	discover	VERB
ijtc-222	61	8	that	that	SCONJ
ijtc-222	61	9	locus	locus	NOUN
ijtc-222	61	10	of	of	ADP
ijtc-222	61	11	command	command	NOUN
ijtc-222	61	12	has	have	VERB
ijtc-222	61	13	a	a	DET
ijtc-222	61	14	considerable	considerable	ADJ
ijtc-222	61	15	impact	impact	NOUN
ijtc-222	61	16	on	on	ADP
ijtc-222	61	17	efficiency	efficiency	NOUN
ijtc-222	61	18	,	,	PUNCT
ijtc-222	61	19	in	in	ADP
ijtc-222	61	20	addition	addition	NOUN
ijtc-222	61	21	to	to	ADP
ijtc-222	61	22	the	the	DET
ijtc-222	61	23	adjustability	adjustability	NOUN
ijtc-222	61	24	of	of	ADP
ijtc-222	61	25	auditor	auditor	NOUN
ijtc-222	61	26	's	's	PART
ijtc-222	61	27	proficiency	proficiency	NOUN
ijtc-222	61	28	has	have	VERB
ijtc-222	61	29	a	a	DET
ijtc-222	61	30	considerable	considerable	ADJ
ijtc-222	61	31	impact	impact	NOUN
ijtc-222	61	32	on	on	ADP
ijtc-222	61	33	auditor	auditor	NOUN
ijtc-222	61	34	efficiency	efficiency	NOUN
ijtc-222	61	35	.	.	PUNCT
ijtc-222	62	1	rotter	rotter	NOUN
ijtc-222	62	2	(	(	PUNCT
ijtc-222	62	3	1966	1966	NUM
ijtc-222	62	4	)	)	PUNCT
ijtc-222	62	5	states	state	VERB
ijtc-222	62	6	that	that	SCONJ
ijtc-222	62	7	individuals	individual	NOUN
ijtc-222	62	8	have	have	VERB
ijtc-222	62	9	beliefs	belief	NOUN
ijtc-222	62	10	and	and	CCONJ
ijtc-222	62	11	perspectives	perspective	NOUN
ijtc-222	62	12	on	on	ADP
ijtc-222	62	13	an	an	DET
ijtc-222	62	14	event	event	NOUN
ijtc-222	62	15	whether	whether	SCONJ
ijtc-222	62	16	they	they	PRON
ijtc-222	62	17	can	can	AUX
ijtc-222	62	18	control	control	VERB
ijtc-222	62	19	events	event	NOUN
ijtc-222	62	20	that	that	PRON
ijtc-222	62	21	can	can	AUX
ijtc-222	62	22	affect	affect	VERB
ijtc-222	62	23	their	their	PRON
ijtc-222	62	24	success	success	NOUN
ijtc-222	62	25	or	or	CCONJ
ijtc-222	62	26	are	be	AUX
ijtc-222	62	27	managed	manage	VERB
ijtc-222	62	28	through	through	ADP
ijtc-222	62	29	celebrations	celebration	NOUN
ijtc-222	62	30	outdoors	outdoors	ADV
ijtc-222	62	31	on	on	ADP
ijtc-222	62	32	their	their	PRON
ijtc-222	62	33	own	own	ADJ
ijtc-222	62	34	.	.	PUNCT
ijtc-222	63	1	people	people	NOUN
ijtc-222	63	2	that	that	PRON
ijtc-222	63	3	tend	tend	VERB
ijtc-222	63	4	to	to	PART
ijtc-222	63	5	characteristic	characteristic	ADJ
ijtc-222	63	6	lead	lead	NOUN
ijtc-222	63	7	to	to	ADP
ijtc-222	63	8	their	their	PRON
ijtc-222	63	9	very	very	ADV
ijtc-222	63	10	personal	personal	ADJ
ijtc-222	63	11	initiatives	initiative	NOUN
ijtc-222	63	12	or	or	CCONJ
ijtc-222	63	13	even	even	ADV
ijtc-222	63	14	people	people	NOUN
ijtc-222	63	15	that	that	PRON
ijtc-222	63	16	think	think	VERB
ijtc-222	63	17	that	that	SCONJ
ijtc-222	63	18	occasions	occasion	NOUN
ijtc-222	63	19	are	be	AUX
ijtc-222	63	20	actually	actually	ADV
ijtc-222	63	21	under	under	ADP
ijtc-222	63	22	their	their	PRON
ijtc-222	63	23	command	command	NOUN
ijtc-222	63	24	go	go	VERB
ijtc-222	63	25	through	through	ADP
ijtc-222	63	26	the	the	DET
ijtc-222	63	27	interior	interior	ADJ
ijtc-222	63	28	locus	locus	NOUN
ijtc-222	63	29	of	of	ADP
ijtc-222	63	30	command	command	NOUN
ijtc-222	63	31	.	.	PUNCT
ijtc-222	64	1	on	on	ADP
ijtc-222	64	2	the	the	DET
ijtc-222	64	3	other	other	ADJ
ijtc-222	64	4	hand	hand	NOUN
ijtc-222	64	5	,	,	PUNCT
ijtc-222	64	6	people	people	NOUN
ijtc-222	64	7	along	along	ADP
ijtc-222	64	8	with	with	ADP
ijtc-222	64	9	outside	outside	ADJ
ijtc-222	64	10	locus	locus	NOUN
ijtc-222	64	11	of	of	ADP
ijtc-222	64	12	command	command	NOUN
ijtc-222	64	13	think	think	VERB
ijtc-222	64	14	that	that	SCONJ
ijtc-222	64	15	they	they	PRON
ijtc-222	64	16	can	can	AUX
ijtc-222	64	17	not	not	PART
ijtc-222	64	18	command	command	VERB
ijtc-222	64	19	the	the	DET
ijtc-222	64	20	occasions	occasion	NOUN
ijtc-222	64	21	or	or	CCONJ
ijtc-222	64	22	even	even	ADV
ijtc-222	64	23	the	the	DET
ijtc-222	64	24	outcomes	outcome	NOUN
ijtc-222	64	25	they	they	PRON
ijtc-222	64	26	accomplish	accomplish	VERB
ijtc-222	64	27	.	.	PUNCT
ijtc-222	65	1	since	since	SCONJ
ijtc-222	65	2	they	they	PRON
ijtc-222	65	3	think	think	VERB
ijtc-222	65	4	that	that	SCONJ
ijtc-222	65	5	exactly	exactly	ADV
ijtc-222	65	6	just	just	ADV
ijtc-222	65	7	what	what	PRON
ijtc-222	65	8	they	they	PRON
ijtc-222	65	9	perform	perform	VERB
ijtc-222	65	10	will	will	AUX
ijtc-222	65	11	certainly	certainly	ADV
ijtc-222	65	12	identify	identify	VERB
ijtc-222	65	13	the	the	DET
ijtc-222	65	14	outcomes	outcome	NOUN
ijtc-222	65	15	they	they	PRON
ijtc-222	65	16	have	have	VERB
ijtc-222	65	17	a	a	DET
ijtc-222	65	18	collection	collection	NOUN
ijtc-222	65	19	,	,	PUNCT
ijtc-222	65	20	based	base	VERB
ijtc-222	65	21	upon	upon	SCONJ
ijtc-222	65	22	the	the	DET
ijtc-222	65	23	summary	summary	NOUN
ijtc-222	65	24	over	over	ADP
ijtc-222	65	25	,	,	PUNCT
ijtc-222	65	26	it	it	PRON
ijtc-222	65	27	could	could	AUX
ijtc-222	65	28	be	be	AUX
ijtc-222	65	29	discussed	discuss	VERB
ijtc-222	65	30	that	that	SCONJ
ijtc-222	65	31	people	people	NOUN
ijtc-222	65	32	along	along	ADP
ijtc-222	65	33	with	with	ADP
ijtc-222	65	34	interior	interior	ADJ
ijtc-222	65	35	locus	locus	NOUN
ijtc-222	65	36	of	of	ADP
ijtc-222	65	37	command	command	NOUN
ijtc-222	65	38	tend	tend	VERB
ijtc-222	65	39	to	to	PART
ijtc-222	65	40	perform	perform	VERB
ijtc-222	65	41	much	much	ADV
ijtc-222	65	42	a	a	DET
ijtc-222	65	43	lot	lot	NOUN
ijtc-222	65	44	extra	extra	ADJ
ijtc-222	65	45	function	function	NOUN
ijtc-222	65	46	.	.	PUNCT
ijtc-222	66	1	this	this	DET
ijtc-222	66	2	idea	idea	NOUN
ijtc-222	66	3	will	will	AUX
ijtc-222	66	4	certainly	certainly	ADV
ijtc-222	66	5	produce	produce	VERB
ijtc-222	66	6	higher	high	ADJ
ijtc-222	66	7	inspiration	inspiration	NOUN
ijtc-222	66	8	outward	outward	ADP
ijtc-222	66	9	all	all	PRON
ijtc-222	66	10	of	of	ADP
ijtc-222	66	11	them	they	PRON
ijtc-222	66	12	to	to	PART
ijtc-222	66	13	ensure	ensure	VERB
ijtc-222	66	14	that	that	SCONJ
ijtc-222	66	15	they	they	PRON
ijtc-222	66	16	are	be	AUX
ijtc-222	66	17	certainly	certainly	ADV
ijtc-222	66	18	not	not	PART
ijtc-222	66	19	quickly	quickly	ADV
ijtc-222	66	20	affected	affect	VERB
ijtc-222	66	21	through	through	ADP
ijtc-222	66	22	an	an	DET
ijtc-222	66	23	unsupportive	unsupportive	ADJ
ijtc-222	66	24	atmosphere	atmosphere	NOUN
ijtc-222	66	25	.	.	PUNCT
ijtc-222	67	1	people	people	NOUN
ijtc-222	67	2	along	along	ADP
ijtc-222	67	3	with	with	ADP
ijtc-222	67	4	outside	outside	ADJ
ijtc-222	67	5	locus	locus	NOUN
ijtc-222	67	6	of	of	ADP
ijtc-222	67	7	command	command	NOUN
ijtc-222	67	8	have	have	VERB
ijtc-222	67	9	extremely	extremely	ADV
ijtc-222	67	10	genuine	genuine	ADJ
ijtc-222	67	11	distinctions	distinction	NOUN
ijtc-222	67	12	along	along	ADP
ijtc-222	67	13	with	with	ADP
ijtc-222	67	14	people	people	NOUN
ijtc-222	67	15	that	that	PRON
ijtc-222	67	16	have	have	VERB
ijtc-222	67	17	an	an	DET
ijtc-222	67	18	interior	interior	ADJ
ijtc-222	67	19	locus	locus	NOUN
ijtc-222	67	20	of	of	ADP
ijtc-222	67	21	command	command	NOUN
ijtc-222	67	22	.	.	PUNCT
ijtc-222	68	1	people	people	NOUN
ijtc-222	68	2	along	along	ADP
ijtc-222	68	3	with	with	ADP
ijtc-222	68	4	outside	outside	ADJ
ijtc-222	68	5	locus	locus	NOUN
ijtc-222	68	6	of	of	ADP
ijtc-222	68	7	command	command	NOUN
ijtc-222	68	8	have	have	VERB
ijtc-222	68	9	the	the	DET
ijtc-222	68	10	idea	idea	NOUN
ijtc-222	68	11	that	that	SCONJ
ijtc-222	68	12	the	the	DET
ijtc-222	68	13	outcomes	outcome	NOUN
ijtc-222	68	14	they	they	PRON
ijtc-222	68	15	acquire	acquire	VERB
ijtc-222	68	16	are	be	AUX
ijtc-222	68	17	identified	identify	VERB
ijtc-222	68	18	much	much	ADV
ijtc-222	68	19	a	a	DET
ijtc-222	68	20	lot	lot	NOUN
ijtc-222	68	21	extra	extra	ADJ
ijtc-222	68	22	through	through	ADP
ijtc-222	68	23	elements	element	NOUN
ijtc-222	68	24	past	past	ADP
ijtc-222	68	25	their	their	PRON
ijtc-222	68	26	command	command	NOUN
ijtc-222	68	27	like	like	ADP
ijtc-222	68	28	destiny	destiny	NOUN
ijtc-222	68	29	,	,	PUNCT
ijtc-222	68	30	good	good	ADJ
ijtc-222	68	31	fortune	fortune	NOUN
ijtc-222	68	32	,	,	PUNCT
ijtc-222	68	33	as	as	ADV
ijtc-222	68	34	well	well	ADV
ijtc-222	68	35	as	as	ADP
ijtc-222	68	36	changes	change	NOUN
ijtc-222	68	37	over	over	ADP
ijtc-222	68	38	which	which	PRON
ijtc-222	68	39	they	they	PRON
ijtc-222	68	40	have	have	VERB
ijtc-222	68	41	no	no	DET
ijtc-222	68	42	command	command	NOUN
ijtc-222	68	43	(	(	PUNCT
ijtc-222	68	44	rotter	rotter	NOUN
ijtc-222	68	45	1966	1966	NUM
ijtc-222	68	46	)	)	PUNCT
ijtc-222	68	47	.	.	PUNCT
ijtc-222	69	1	this	this	DET
ijtc-222	69	2	belief	belief	NOUN
ijtc-222	69	3	will	will	AUX
ijtc-222	69	4	influence	influence	VERB
ijtc-222	69	5	their	their	PRON
ijtc-222	69	6	behavior	behavior	NOUN
ijtc-222	69	7	so	so	SCONJ
ijtc-222	69	8	that	that	SCONJ
ijtc-222	69	9	they	they	PRON
ijtc-222	69	10	tend	tend	VERB
ijtc-222	69	11	to	to	PART
ijtc-222	69	12	be	be	AUX
ijtc-222	69	13	easily	easily	ADV
ijtc-222	69	14	influenced	influence	VERB
ijtc-222	69	15	by	by	ADP
ijtc-222	69	16	the	the	DET
ijtc-222	69	17	environment	environment	NOUN
ijtc-222	69	18	,	,	PUNCT
ijtc-222	69	19	have	have	VERB
ijtc-222	69	20	less	less	ADJ
ijtc-222	69	21	fighting	fighting	NOUN
ijtc-222	69	22	power	power	NOUN
ijtc-222	69	23	,	,	PUNCT
ijtc-222	69	24	and	and	CCONJ
ijtc-222	69	25	are	be	AUX
ijtc-222	69	26	easy	easy	ADJ
ijtc-222	69	27	to	to	PART
ijtc-222	69	28	give	give	VERB
ijtc-222	69	29	up	up	ADP
ijtc-222	69	30	.	.	PUNCT
ijtc-222	70	1	mediating	mediate	VERB
ijtc-222	70	2	effects	effect	NOUN
ijtc-222	70	3	of	of	ADP
ijtc-222	70	4	auditor	auditor	NOUN
ijtc-222	70	5	expertise	expertise	NOUN
ijtc-222	70	6	on	on	ADP
ijtc-222	70	7	the	the	DET
ijtc-222	70	8	effect	effect	NOUN
ijtc-222	70	9	of	of	ADP
ijtc-222	70	10	locus	locus	NOUN
ijtc-222	70	11	of	of	ADP
ijtc-222	70	12	control	control	NOUN
ijtc-222	70	13	and	and	CCONJ
ijtc-222	70	14	organizational	organizational	ADJ
ijtc-222	70	15	commitment	commitment	NOUN
ijtc-222	70	16	on	on	ADP
ijtc-222	70	17	auditor	auditor	NOUN
ijtc-222	70	18	performance	performance	NOUN
ijtc-222	70	19	supriadi	supriadi	NOUN
ijtc-222	70	20	,	,	PUNCT
ijtc-222	70	21	harjanti	harjanti	VERB
ijtc-222	70	22	,	,	PUNCT
ijtc-222	70	23	&	&	CCONJ
ijtc-222	70	24	maghfiroh	maghfiroh	VERB
ijtc-222	70	25	149	149	NUM
ijtc-222	70	26	|	|	ADV
ijtc-222	70	27	ilomata	ilomata	PROPN
ijtc-222	70	28	international	international	ADJ
ijtc-222	70	29	journal	journal	NOUN
ijtc-222	70	30	of	of	ADP
ijtc-222	70	31	tax	tax	PROPN
ijtc-222	70	32	&	&	CCONJ
ijtc-222	70	33	accounting	accounting	PROPN
ijtc-222	70	34	volume	volume	NOUN
ijtc-222	70	35	2	2	NUM
ijtc-222	70	36	issue	issue	NOUN
ijtc-222	70	37	2	2	NUM
ijtc-222	70	38	,	,	PUNCT
ijtc-222	70	39	april	april	PROPN
ijtc-222	70	40	2021	2021	NUM
ijtc-222	70	41	research	research	NOUN
ijtc-222	70	42	that	that	PRON
ijtc-222	70	43	examines	examine	VERB
ijtc-222	70	44	the	the	DET
ijtc-222	70	45	effect	effect	NOUN
ijtc-222	70	46	of	of	ADP
ijtc-222	70	47	auditors	auditor	NOUN
ijtc-222	70	48	'	'	PART
ijtc-222	70	49	locus	locus	NOUN
ijtc-222	70	50	of	of	ADP
ijtc-222	70	51	control	control	NOUN
ijtc-222	70	52	on	on	ADP
ijtc-222	70	53	their	their	PRON
ijtc-222	70	54	work	work	NOUN
ijtc-222	70	55	behavior	behavior	NOUN
ijtc-222	70	56	in	in	ADP
ijtc-222	70	57	public	public	ADJ
ijtc-222	70	58	accounting	accounting	NOUN
ijtc-222	70	59	firms	firm	NOUN
ijtc-222	70	60	has	have	AUX
ijtc-222	70	61	been	be	AUX
ijtc-222	70	62	conducted	conduct	VERB
ijtc-222	70	63	,	,	PUNCT
ijtc-222	70	64	including	include	VERB
ijtc-222	70	65	frucot	frucot	NOUN
ijtc-222	70	66	and	and	CCONJ
ijtc-222	70	67	shearon	shearon	NOUN
ijtc-222	70	68	(	(	PUNCT
ijtc-222	70	69	1991	1991	NUM
ijtc-222	70	70	)	)	PUNCT
ijtc-222	70	71	that	that	PRON
ijtc-222	70	72	discovered	discover	VERB
ijtc-222	70	73	that	that	SCONJ
ijtc-222	70	74	locus	locus	NOUN
ijtc-222	70	75	of	of	ADP
ijtc-222	70	76	command	command	NOUN
ijtc-222	70	77	possessed	possess	VERB
ijtc-222	70	78	no	no	DET
ijtc-222	70	79	impact	impact	NOUN
ijtc-222	70	80	on	on	ADP
ijtc-222	70	81	efficiency	efficiency	NOUN
ijtc-222	70	82	.	.	PUNCT
ijtc-222	71	1	hyatt	hyatt	PROPN
ijtc-222	71	2	as	as	ADV
ijtc-222	71	3	well	well	ADV
ijtc-222	71	4	as	as	ADP
ijtc-222	71	5	prawitt	prawitt	X
ijtc-222	71	6	(	(	PUNCT
ijtc-222	71	7	2001	2001	NUM
ijtc-222	71	8	)	)	PUNCT
ijtc-222	71	9	,	,	PUNCT
ijtc-222	71	10	donnelly	donnelly	PROPN
ijtc-222	71	11	et	et	PROPN
ijtc-222	71	12	.	.	PROPN
ijtc-222	71	13	,	,	PUNCT
ijtc-222	71	14	al	al	PROPN
ijtc-222	71	15	.	.	PROPN
ijtc-222	71	16	(	(	PUNCT
ijtc-222	71	17	2003	2003	NUM
ijtc-222	71	18	)	)	PUNCT
ijtc-222	71	19	,	,	PUNCT
ijtc-222	71	20	anugerah	anugerah	PROPN
ijtc-222	71	21	,	,	PUNCT
ijtc-222	71	22	r.	r.	PROPN
ijtc-222	71	23	,	,	PUNCT
ijtc-222	71	24	anita	anita	PROPN
ijtc-222	71	25	,	,	PUNCT
ijtc-222	71	26	r.	r.	PROPN
ijtc-222	71	27	,	,	PUNCT
ijtc-222	71	28	nelly	nelly	PROPN
ijtc-222	71	29	sari	sari	PROPN
ijtc-222	71	30	,	,	PUNCT
ijtc-222	71	31	r.	r.	PROPN
ijtc-222	71	32	,	,	PUNCT
ijtc-222	71	33	&	&	CCONJ
ijtc-222	71	34	zenita	zenita	PROPN
ijtc-222	71	35	,	,	PUNCT
ijtc-222	71	36	r.	r.	PROPN
ijtc-222	71	37	(	(	PUNCT
ijtc-222	71	38	2016	2016	NUM
ijtc-222	71	39	)	)	PUNCT
ijtc-222	71	40	,	,	PUNCT
ijtc-222	71	41	as	as	ADV
ijtc-222	71	42	well	well	ADV
ijtc-222	71	43	as	as	ADP
ijtc-222	71	44	damico	damico	NOUN
ijtc-222	71	45	,	,	PUNCT
ijtc-222	71	46	js	js	PROPN
ijtc-222	71	47	,	,	PUNCT
ijtc-222	71	48	&	&	CCONJ
ijtc-222	71	49	sphere	sphere	NOUN
ijtc-222	71	50	,	,	PUNCT
ijtc-222	71	51	mj	mj	PROPN
ijtc-222	71	52	(	(	PUNCT
ijtc-222	71	53	2019	2019	NUM
ijtc-222	71	54	)	)	PUNCT
ijtc-222	71	55	discovered	discover	VERB
ijtc-222	71	56	that	that	SCONJ
ijtc-222	71	57	locus	locus	NOUN
ijtc-222	71	58	of	of	ADP
ijtc-222	71	59	command	command	NOUN
ijtc-222	71	60	possessed	possess	VERB
ijtc-222	71	61	a	a	DET
ijtc-222	71	62	considerable	considerable	ADJ
ijtc-222	71	63	impact	impact	NOUN
ijtc-222	71	64	on	on	ADP
ijtc-222	71	65	efficiency	efficiency	NOUN
ijtc-222	71	66	.	.	PUNCT
ijtc-222	72	1	auditors	auditor	NOUN
ijtc-222	72	2	.	.	PUNCT
ijtc-222	73	1	on	on	ADP
ijtc-222	73	2	the	the	DET
ijtc-222	73	3	other	other	ADJ
ijtc-222	73	4	hand	hand	NOUN
ijtc-222	73	5	,	,	PUNCT
ijtc-222	73	6	malone	malone	NOUN
ijtc-222	73	7	as	as	ADV
ijtc-222	73	8	well	well	ADV
ijtc-222	73	9	as	as	ADP
ijtc-222	73	10	roberts	roberts	PROPN
ijtc-222	73	11	(	(	PUNCT
ijtc-222	73	12	1996	1996	NUM
ijtc-222	73	13	)	)	PUNCT
ijtc-222	73	14	evaluated	evaluate	VERB
ijtc-222	73	15	the	the	DET
ijtc-222	73	16	impact	impact	NOUN
ijtc-222	73	17	of	of	ADP
ijtc-222	73	18	locus	locus	NOUN
ijtc-222	73	19	of	of	ADP
ijtc-222	73	20	command	command	NOUN
ijtc-222	73	21	on	on	ADP
ijtc-222	73	22	the	the	DET
ijtc-222	73	23	habits	habit	NOUN
ijtc-222	73	24	of	of	ADP
ijtc-222	73	25	decreasing	decrease	VERB
ijtc-222	73	26	investigate	investigate	VERB
ijtc-222	73	27	high	high	ADJ
ijtc-222	73	28	top	top	ADJ
ijtc-222	73	29	premium	premium	NOUN
ijtc-222	73	30	.	.	PUNCT
ijtc-222	74	1	the	the	DET
ijtc-222	74	2	outcomes	outcome	NOUN
ijtc-222	74	3	of	of	ADP
ijtc-222	74	4	these	these	DET
ijtc-222	74	5	research	research	NOUN
ijtc-222	74	6	researches	research	NOUN
ijtc-222	74	7	suggest	suggest	VERB
ijtc-222	74	8	that	that	SCONJ
ijtc-222	74	9	locus	locus	NOUN
ijtc-222	74	10	of	of	ADP
ijtc-222	74	11	command	command	NOUN
ijtc-222	74	12	has	have	VERB
ijtc-222	74	13	no	no	DET
ijtc-222	74	14	considerable	considerable	ADJ
ijtc-222	74	15	impact	impact	NOUN
ijtc-222	74	16	on	on	ADP
ijtc-222	74	17	the	the	DET
ijtc-222	74	18	habits	habit	NOUN
ijtc-222	74	19	of	of	ADP
ijtc-222	74	20	decreasing	decrease	VERB
ijtc-222	74	21	audit	audit	NOUN
ijtc-222	74	22	quality	quality	NOUN
ijtc-222	74	23	.	.	PUNCT
ijtc-222	75	1	business	business	NOUN
ijtc-222	75	2	dedication	dedication	NOUN
ijtc-222	75	3	has	have	AUX
ijtc-222	75	4	been	be	AUX
ijtc-222	75	5	determined	determine	VERB
ijtc-222	75	6	as	as	ADP
ijtc-222	75	7	a	a	DET
ijtc-222	75	8	crucial	crucial	ADJ
ijtc-222	75	9	consider	consider	NOUN
ijtc-222	75	10	comprehending	comprehending	ADJ
ijtc-222	75	11	as	as	ADV
ijtc-222	75	12	well	well	ADV
ijtc-222	75	13	as	as	ADP
ijtc-222	75	14	discussing	discuss	VERB
ijtc-222	75	15	the	the	DET
ijtc-222	75	16	connection	connection	NOUN
ijtc-222	75	17	between	between	ADP
ijtc-222	75	18	function	function	NOUN
ijtc-222	75	19	habits	habit	NOUN
ijtc-222	75	20	of	of	ADP
ijtc-222	75	21	workers	worker	NOUN
ijtc-222	75	22	in	in	ADP
ijtc-222	75	23	the	the	DET
ijtc-222	75	24	company	company	NOUN
ijtc-222	75	25	.	.	PUNCT
ijtc-222	76	1	parker	parker	PROPN
ijtc-222	76	2	as	as	ADV
ijtc-222	76	3	well	well	ADV
ijtc-222	76	4	as	as	ADP
ijtc-222	76	5	kohlmeyer	kohlmeyer	NOUN
ijtc-222	76	6	(	(	PUNCT
ijtc-222	76	7	2005	2005	NUM
ijtc-222	76	8	)	)	PUNCT
ijtc-222	76	9	specify	specify	VERB
ijtc-222	76	10	business	business	NOUN
ijtc-222	76	11	dedication	dedication	NOUN
ijtc-222	76	12	as	as	ADP
ijtc-222	76	13	the	the	DET
ijtc-222	76	14	family	family	NOUN
ijtc-222	76	15	member	member	NOUN
ijtc-222	76	16	's	's	PART
ijtc-222	76	17	stamina	stamina	NOUN
ijtc-222	76	18	of	of	ADP
ijtc-222	76	19	an	an	DET
ijtc-222	76	20	individual	individual	NOUN
ijtc-222	76	21	's	's	PART
ijtc-222	76	22	recognition	recognition	NOUN
ijtc-222	76	23	of	of	ADP
ijtc-222	76	24	a	a	DET
ijtc-222	76	25	company	company	NOUN
ijtc-222	76	26	as	as	ADV
ijtc-222	76	27	well	well	ADV
ijtc-222	76	28	as	as	ADP
ijtc-222	76	29	their	their	PRON
ijtc-222	76	30	participation	participation	NOUN
ijtc-222	76	31	in	in	ADP
ijtc-222	76	32	a	a	DET
ijtc-222	76	33	specific	specific	ADJ
ijtc-222	76	34	company	company	NOUN
ijtc-222	76	35	.	.	PUNCT
ijtc-222	77	1	3	3	NUM
ijtc-222	77	2	elements	element	NOUN
ijtc-222	77	3	are	be	AUX
ijtc-222	77	4	associated	associate	VERB
ijtc-222	77	5	with	with	ADP
ijtc-222	77	6	the	the	DET
ijtc-222	77	7	company	company	NOUN
ijtc-222	77	8	,	,	PUNCT
ijtc-222	77	9	specifically	specifically	ADV
ijtc-222	77	10	a	a	DET
ijtc-222	77	11	specific	specific	ADJ
ijtc-222	77	12	idea	idea	NOUN
ijtc-222	77	13	as	as	ADV
ijtc-222	77	14	well	well	ADV
ijtc-222	77	15	as	as	ADP
ijtc-222	77	16	approval	approval	NOUN
ijtc-222	77	17	of	of	ADP
ijtc-222	77	18	the	the	DET
ijtc-222	77	19	worths	worth	NOUN
ijtc-222	77	20	as	as	ADV
ijtc-222	77	21	well	well	ADV
ijtc-222	77	22	as	as	ADP
ijtc-222	77	23	objectives	objective	NOUN
ijtc-222	77	24	of	of	ADP
ijtc-222	77	25	the	the	DET
ijtc-222	77	26	company	company	NOUN
ijtc-222	77	27	,	,	PUNCT
ijtc-222	77	28	the	the	DET
ijtc-222	77	29	wish	wish	NOUN
ijtc-222	77	30	to	to	PART
ijtc-222	77	31	perform	perform	VERB
ijtc-222	77	32	whatever	whatever	PRON
ijtc-222	77	33	in	in	ADP
ijtc-222	77	34	your	your	PRON
ijtc-222	77	35	energy	energy	NOUN
ijtc-222	77	36	for	for	ADP
ijtc-222	77	37	the	the	DET
ijtc-222	77	38	company	company	NOUN
ijtc-222	77	39	as	as	ADV
ijtc-222	77	40	well	well	ADV
ijtc-222	77	41	as	as	ADP
ijtc-222	77	42	a	a	DET
ijtc-222	77	43	solid	solid	ADJ
ijtc-222	77	44	wish	wish	NOUN
ijtc-222	77	45	towards	towards	ADP
ijtc-222	77	46	staying	stay	VERB
ijtc-222	77	47	a	a	DET
ijtc-222	77	48	participant	participant	NOUN
ijtc-222	77	49	of	of	ADP
ijtc-222	77	50	the	the	DET
ijtc-222	77	51	company	company	NOUN
ijtc-222	77	52	.	.	PUNCT
ijtc-222	78	1	there	there	PRON
ijtc-222	78	2	have	have	AUX
ijtc-222	78	3	been	be	AUX
ijtc-222	78	4	several	several	ADJ
ijtc-222	78	5	researchers	researcher	NOUN
ijtc-222	78	6	who	who	PRON
ijtc-222	78	7	tested	test	VERB
ijtc-222	78	8	auditors	auditor	NOUN
ijtc-222	78	9	'	'	PART
ijtc-222	78	10	organizational	organizational	ADJ
ijtc-222	78	11	commitment	commitment	NOUN
ijtc-222	78	12	to	to	ADP
ijtc-222	78	13	their	their	PRON
ijtc-222	78	14	behavior	behavior	NOUN
ijtc-222	78	15	at	at	ADP
ijtc-222	78	16	work	work	NOUN
ijtc-222	78	17	in	in	ADP
ijtc-222	78	18	public	public	ADJ
ijtc-222	78	19	accounting	accounting	NOUN
ijtc-222	78	20	firms	firm	NOUN
ijtc-222	78	21	,	,	PUNCT
ijtc-222	78	22	such	such	ADJ
ijtc-222	78	23	as	as	ADP
ijtc-222	78	24	donnelly	donnelly	PROPN
ijtc-222	78	25	et	et	PROPN
ijtc-222	78	26	al	al	PROPN
ijtc-222	78	27	.	.	PROPN
ijtc-222	79	1	(	(	PUNCT
ijtc-222	79	2	2003	2003	NUM
ijtc-222	79	3	)	)	PUNCT
ijtc-222	79	4	,	,	PUNCT
ijtc-222	79	5	who	who	PRON
ijtc-222	79	6	investigated	investigate	VERB
ijtc-222	79	7	the	the	DET
ijtc-222	79	8	impact	impact	NOUN
ijtc-222	79	9	of	of	ADP
ijtc-222	79	10	business	business	NOUN
ijtc-222	79	11	dedication	dedication	NOUN
ijtc-222	79	12	on	on	ADP
ijtc-222	79	13	auditor	auditor	NOUN
ijtc-222	79	14	efficiency	efficiency	NOUN
ijtc-222	79	15	.	.	PUNCT
ijtc-222	80	1	the	the	DET
ijtc-222	80	2	outcomes	outcome	NOUN
ijtc-222	80	3	discovered	discover	VERB
ijtc-222	80	4	that	that	SCONJ
ijtc-222	80	5	the	the	DET
ijtc-222	80	6	adjustable	adjustable	ADJ
ijtc-222	80	7	business	business	NOUN
ijtc-222	80	8	dedication	dedication	NOUN
ijtc-222	80	9	has	have	VERB
ijtc-222	80	10	a	a	DET
ijtc-222	80	11	favorable	favorable	ADJ
ijtc-222	80	12	impact	impact	NOUN
ijtc-222	80	13	on	on	ADP
ijtc-222	80	14	auditor	auditor	NOUN
ijtc-222	80	15	efficiency	efficiency	NOUN
ijtc-222	80	16	.	.	PUNCT
ijtc-222	81	1	anugerah	anugerah	PROPN
ijtc-222	81	2	,	,	PUNCT
ijtc-222	81	3	r.	r.	PROPN
ijtc-222	81	4	,	,	PUNCT
ijtc-222	81	5	anita	anita	PROPN
ijtc-222	81	6	,	,	PUNCT
ijtc-222	81	7	r.	r.	PROPN
ijtc-222	81	8	,	,	PUNCT
ijtc-222	81	9	nelly	nelly	PROPN
ijtc-222	81	10	sari	sari	PROPN
ijtc-222	81	11	,	,	PUNCT
ijtc-222	81	12	r.	r.	PROPN
ijtc-222	81	13	,	,	PUNCT
ijtc-222	81	14	&	&	CCONJ
ijtc-222	81	15	zenita	zenita	PROPN
ijtc-222	81	16	,	,	PUNCT
ijtc-222	81	17	r.	r.	PROPN
ijtc-222	81	18	(	(	PUNCT
ijtc-222	81	19	2016	2016	NUM
ijtc-222	81	20	)	)	PUNCT
ijtc-222	81	21	discovered	discover	VERB
ijtc-222	81	22	that	that	SCONJ
ijtc-222	81	23	business	business	NOUN
ijtc-222	81	24	dedication	dedication	NOUN
ijtc-222	81	25	is	be	AUX
ijtc-222	81	26	likewise	likewise	ADV
ijtc-222	81	27	revealed	reveal	VERB
ijtc-222	81	28	to	to	PART
ijtc-222	81	29	have	have	VERB
ijtc-222	81	30	a	a	DET
ijtc-222	81	31	considerable	considerable	ADJ
ijtc-222	81	32	impact	impact	NOUN
ijtc-222	81	33	on	on	ADP
ijtc-222	81	34	the	the	DET
ijtc-222	81	35	individual	individual	ADJ
ijtc-222	81	36	efficiency	efficiency	NOUN
ijtc-222	81	37	of	of	ADP
ijtc-222	81	38	auditors	auditor	NOUN
ijtc-222	81	39	.	.	PUNCT
ijtc-222	82	1	when	when	SCONJ
ijtc-222	82	2	it	it	PRON
ijtc-222	82	3	comes	come	VERB
ijtc-222	82	4	to	to	ADP
ijtc-222	82	5	mathieu	mathieu	PROPN
ijtc-222	82	6	,	,	PUNCT
ijtc-222	82	7	j.	j.	PROPN
ijtc-222	82	8	e.	e.	PROPN
ijtc-222	82	9	as	as	ADV
ijtc-222	82	10	well	well	ADV
ijtc-222	82	11	as	as	ADP
ijtc-222	82	12	decoration	decoration	NOUN
ijtc-222	82	13	.	.	PUNCT
ijtc-222	83	1	m.	m.	NOUN
ijtc-222	83	2	zajac	zajac	PROPN
ijtc-222	83	3	.	.	PUNCT
ijtc-222	84	1	(	(	PUNCT
ijtc-222	84	2	1990	1990	NUM
ijtc-222	84	3	)	)	PUNCT
ijtc-222	84	4	likewise	likewise	ADV
ijtc-222	84	5	discovered	discover	VERB
ijtc-222	84	6	that	that	SCONJ
ijtc-222	84	7	auditors	auditor	NOUN
ijtc-222	84	8	'	'	PART
ijtc-222	84	9	business	business	NOUN
ijtc-222	84	10	dedication	dedication	NOUN
ijtc-222	84	11	has	have	VERB
ijtc-222	84	12	a	a	DET
ijtc-222	84	13	considerable	considerable	ADJ
ijtc-222	84	14	impact	impact	NOUN
ijtc-222	84	15	on	on	ADP
ijtc-222	84	16	the	the	DET
ijtc-222	84	17	action	action	NOUN
ijtc-222	84	18	of	of	ADP
ijtc-222	84	19	approving	approve	VERB
ijtc-222	84	20	inefficient	inefficient	ADJ
ijtc-222	84	21	bookkeeping	bookkeeping	NOUN
ijtc-222	84	22	habits	habit	NOUN
ijtc-222	84	23	of	of	ADP
ijtc-222	84	24	auditors	auditor	NOUN
ijtc-222	84	25	.	.	PUNCT
ijtc-222	85	1	expertise	expertise	NOUN
ijtc-222	85	2	is	be	AUX
ijtc-222	85	3	superior	superior	ADJ
ijtc-222	85	4	performance	performance	NOUN
ijtc-222	85	5	in	in	ADP
ijtc-222	85	6	a	a	DET
ijtc-222	85	7	specific	specific	ADJ
ijtc-222	85	8	task	task	NOUN
ijtc-222	85	9	using	use	VERB
ijtc-222	85	10	ability	ability	NOUN
ijtc-222	85	11	as	as	ADP
ijtc-222	85	12	an	an	DET
ijtc-222	85	13	operational	operational	ADJ
ijtc-222	85	14	measure	measure	NOUN
ijtc-222	85	15	in	in	ADP
ijtc-222	85	16	auditing	auditing	NOUN
ijtc-222	85	17	(	(	PUNCT
ijtc-222	85	18	bonner	bonner	PROPN
ijtc-222	85	19	and	and	CCONJ
ijtc-222	85	20	lewis	lewis	PROPN
ijtc-222	85	21	1990	1990	NUM
ijtc-222	85	22	)	)	PUNCT
ijtc-222	85	23	.	.	PUNCT
ijtc-222	86	1	meanwhile	meanwhile	ADV
ijtc-222	86	2	,	,	PUNCT
ijtc-222	86	3	ashton	ashton	PROPN
ijtc-222	86	4	(	(	PUNCT
ijtc-222	86	5	1990	1990	NUM
ijtc-222	86	6	)	)	PUNCT
ijtc-222	86	7	defines	define	NOUN
ijtc-222	86	8	expertise	expertise	NOUN
ijtc-222	86	9	as	as	ADP
ijtc-222	86	10	the	the	DET
ijtc-222	86	11	ability	ability	NOUN
ijtc-222	86	12	that	that	PRON
ijtc-222	86	13	is	be	AUX
ijtc-222	86	14	required	require	VERB
ijtc-222	86	15	to	to	PART
ijtc-222	86	16	do	do	VERB
ijtc-222	86	17	a	a	DET
ijtc-222	86	18	certain	certain	ADJ
ijtc-222	86	19	task	task	NOUN
ijtc-222	86	20	as	as	ADV
ijtc-222	86	21	well	well	ADV
ijtc-222	86	22	as	as	ADP
ijtc-222	86	23	possible	possible	ADJ
ijtc-222	86	24	.	.	PUNCT
ijtc-222	87	1	research	research	NOUN
ijtc-222	87	2	in	in	ADP
ijtc-222	87	3	the	the	DET
ijtc-222	87	4	field	field	NOUN
ijtc-222	87	5	of	of	ADP
ijtc-222	87	6	auditing	auditing	NOUN
ijtc-222	87	7	has	have	AUX
ijtc-222	87	8	implicitly	implicitly	ADV
ijtc-222	87	9	or	or	CCONJ
ijtc-222	87	10	explicitly	explicitly	ADV
ijtc-222	87	11	adopted	adopt	VERB
ijtc-222	87	12	conclusions	conclusion	NOUN
ijtc-222	87	13	from	from	ADP
ijtc-222	87	14	the	the	DET
ijtc-222	87	15	psychology	psychology	NOUN
ijtc-222	87	16	literature	literature	NOUN
ijtc-222	87	17	as	as	ADP
ijtc-222	87	18	a	a	DET
ijtc-222	87	19	fundamental	fundamental	ADJ
ijtc-222	87	20	assumption	assumption	NOUN
ijtc-222	87	21	in	in	ADP
ijtc-222	87	22	an	an	DET
ijtc-222	87	23	attempt	attempt	NOUN
ijtc-222	87	24	to	to	PART
ijtc-222	87	25	examine	examine	VERB
ijtc-222	87	26	the	the	DET
ijtc-222	87	27	effect	effect	NOUN
ijtc-222	87	28	of	of	ADP
ijtc-222	87	29	expertise	expertise	NOUN
ijtc-222	87	30	in	in	ADP
ijtc-222	87	31	the	the	DET
ijtc-222	87	32	field	field	NOUN
ijtc-222	87	33	of	of	ADP
ijtc-222	87	34	auditing	auditing	NOUN
ijtc-222	87	35	.	.	PUNCT
ijtc-222	88	1	the	the	DET
ijtc-222	88	2	psychology	psychology	NOUN
ijtc-222	88	3	literature	literature	NOUN
ijtc-222	88	4	provides	provide	VERB
ijtc-222	88	5	two	two	NUM
ijtc-222	88	6	general	general	ADJ
ijtc-222	88	7	conclusions	conclusion	NOUN
ijtc-222	88	8	about	about	ADP
ijtc-222	88	9	expertise	expertise	NOUN
ijtc-222	88	10	.	.	PUNCT
ijtc-222	89	1	first	first	ADV
ijtc-222	89	2	,	,	PUNCT
ijtc-222	89	3	a	a	DET
ijtc-222	89	4	deep	deep	ADJ
ijtc-222	89	5	understanding	understanding	NOUN
ijtc-222	89	6	of	of	ADP
ijtc-222	89	7	specialized	specialized	ADJ
ijtc-222	89	8	knowledge	knowledge	NOUN
ijtc-222	89	9	is	be	AUX
ijtc-222	89	10	an	an	DET
ijtc-222	89	11	essential	essential	ADJ
ijtc-222	89	12	factor	factor	NOUN
ijtc-222	89	13	influencing	influence	VERB
ijtc-222	89	14	expertise	expertise	NOUN
ijtc-222	89	15	.	.	PUNCT
ijtc-222	90	1	second	second	ADJ
ijtc-222	90	2	,	,	PUNCT
ijtc-222	90	3	qualified	qualified	ADJ
ijtc-222	90	4	skills	skill	NOUN
ijtc-222	90	5	increase	increase	VERB
ijtc-222	90	6	through	through	ADP
ijtc-222	90	7	years	year	NOUN
ijtc-222	90	8	of	of	ADP
ijtc-222	90	9	work	work	NOUN
ijtc-222	90	10	experience	experience	NOUN
ijtc-222	90	11	.	.	PUNCT
ijtc-222	91	1	according	accord	VERB
ijtc-222	91	2	to	to	ADP
ijtc-222	91	3	cognitive	cognitive	ADJ
ijtc-222	91	4	psychology	psychology	NOUN
ijtc-222	91	5	theory	theory	NOUN
ijtc-222	91	6	,	,	PUNCT
ijtc-222	91	7	a	a	DET
ijtc-222	91	8	skilled	skilled	ADJ
ijtc-222	91	9	professional	professional	NOUN
ijtc-222	91	10	can	can	AUX
ijtc-222	91	11	do	do	VERB
ijtc-222	91	12	a	a	DET
ijtc-222	91	13	job	job	NOUN
ijtc-222	91	14	better	well	ADV
ijtc-222	91	15	.	.	PUNCT
ijtc-222	92	1	an	an	DET
ijtc-222	92	2	expert	expert	NOUN
ijtc-222	92	3	also	also	ADV
ijtc-222	92	4	can	can	AUX
ijtc-222	92	5	better	well	ADV
ijtc-222	92	6	organize	organize	VERB
ijtc-222	92	7	information	information	NOUN
ijtc-222	92	8	in	in	ADP
ijtc-222	92	9	memory	memory	NOUN
ijtc-222	92	10	(	(	PUNCT
ijtc-222	92	11	koonce	koonce	NOUN
ijtc-222	92	12	and	and	CCONJ
ijtc-222	92	13	mercer	mercer	PROPN
ijtc-222	92	14	2005	2005	NUM
ijtc-222	92	15	)	)	PUNCT
ijtc-222	92	16	.	.	PUNCT
ijtc-222	93	1	auditors	auditor	NOUN
ijtc-222	93	2	who	who	PRON
ijtc-222	93	3	have	have	VERB
ijtc-222	93	4	a	a	DET
ijtc-222	93	5	variety	variety	NOUN
ijtc-222	93	6	of	of	ADP
ijtc-222	93	7	expertise	expertise	NOUN
ijtc-222	93	8	and	and	CCONJ
ijtc-222	93	9	skills	skill	NOUN
ijtc-222	93	10	to	to	PART
ijtc-222	93	11	perform	perform	VERB
ijtc-222	93	12	audit	audit	NOUN
ijtc-222	93	13	work	work	NOUN
ijtc-222	93	14	will	will	AUX
ijtc-222	93	15	experience	experience	VERB
ijtc-222	93	16	relatively	relatively	ADV
ijtc-222	93	17	little	little	ADJ
ijtc-222	93	18	conflict	conflict	NOUN
ijtc-222	93	19	with	with	ADP
ijtc-222	93	20	their	their	PRON
ijtc-222	93	21	work	work	NOUN
ijtc-222	93	22	(	(	PUNCT
ijtc-222	93	23	donnelly	donnelly	ADV
ijtc-222	93	24	et	et	PROPN
ijtc-222	93	25	al	al	PROPN
ijtc-222	93	26	.	.	PROPN
ijtc-222	93	27	2003	2003	NUM
ijtc-222	93	28	)	)	PUNCT
ijtc-222	93	29	.	.	PUNCT
ijtc-222	94	1	an	an	DET
ijtc-222	94	2	auditor	auditor	NOUN
ijtc-222	94	3	's	's	PART
ijtc-222	94	4	expertise	expertise	NOUN
ijtc-222	94	5	is	be	AUX
ijtc-222	94	6	reflected	reflect	VERB
ijtc-222	94	7	in	in	ADP
ijtc-222	94	8	the	the	DET
ijtc-222	94	9	certification	certification	NOUN
ijtc-222	94	10	of	of	ADP
ijtc-222	94	11	his	his	PRON
ijtc-222	94	12	various	various	ADJ
ijtc-222	94	13	skills	skill	NOUN
ijtc-222	94	14	to	to	PART
ijtc-222	94	15	perform	perform	VERB
ijtc-222	94	16	audit	audit	NOUN
ijtc-222	94	17	work	work	NOUN
ijtc-222	94	18	in	in	ADP
ijtc-222	94	19	various	various	ADJ
ijtc-222	94	20	fields	field	NOUN
ijtc-222	94	21	.	.	PUNCT
ijtc-222	95	1	this	this	PRON
ijtc-222	95	2	is	be	AUX
ijtc-222	95	3	because	because	SCONJ
ijtc-222	95	4	,	,	PUNCT
ijtc-222	95	5	to	to	PART
ijtc-222	95	6	audit	audit	VERB
ijtc-222	95	7	certain	certain	ADJ
ijtc-222	95	8	areas	area	NOUN
ijtc-222	95	9	of	of	ADP
ijtc-222	95	10	audit	audit	NOUN
ijtc-222	95	11	,	,	PUNCT
ijtc-222	95	12	appropriate	appropriate	ADJ
ijtc-222	95	13	expertise	expertise	NOUN
ijtc-222	95	14	is	be	AUX
ijtc-222	95	15	required	require	VERB
ijtc-222	95	16	.	.	PUNCT
ijtc-222	96	1	therefore	therefore	ADV
ijtc-222	96	2	,	,	PUNCT
ijtc-222	96	3	an	an	DET
ijtc-222	96	4	auditor	auditor	NOUN
ijtc-222	96	5	is	be	AUX
ijtc-222	96	6	required	require	VERB
ijtc-222	96	7	to	to	PART
ijtc-222	96	8	perform	perform	VERB
ijtc-222	96	9	tasks	task	NOUN
ijtc-222	96	10	with	with	ADP
ijtc-222	96	11	a	a	DET
ijtc-222	96	12	sufficient	sufficient	ADJ
ijtc-222	96	13	level	level	NOUN
ijtc-222	96	14	of	of	ADP
ijtc-222	96	15	expertise	expertise	NOUN
ijtc-222	96	16	in	in	ADP
ijtc-222	96	17	every	every	DET
ijtc-222	96	18	case	case	NOUN
ijtc-222	96	19	at	at	ADP
ijtc-222	96	20	hand	hand	NOUN
ijtc-222	96	21	(	(	PUNCT
ijtc-222	96	22	otley	otley	NOUN
ijtc-222	96	23	and	and	CCONJ
ijtc-222	96	24	pierce	pierce	PROPN
ijtc-222	96	25	1995	1995	NUM
ijtc-222	96	26	)	)	PUNCT
ijtc-222	96	27	.	.	PUNCT
ijtc-222	97	1	auditors	auditor	NOUN
ijtc-222	97	2	are	be	AUX
ijtc-222	97	3	also	also	ADV
ijtc-222	97	4	required	require	VERB
ijtc-222	97	5	to	to	PART
ijtc-222	97	6	always	always	ADV
ijtc-222	97	7	follow	follow	VERB
ijtc-222	97	8	education	education	NOUN
ijtc-222	97	9	continuously	continuously	ADV
ijtc-222	97	10	to	to	PART
ijtc-222	97	11	keep	keep	VERB
ijtc-222	97	12	up	up	ADP
ijtc-222	97	13	with	with	ADP
ijtc-222	97	14	the	the	DET
ijtc-222	97	15	times	time	NOUN
ijtc-222	97	16	.	.	PUNCT
ijtc-222	98	1	locus	locus	NOUN
ijtc-222	98	2	of	of	ADP
ijtc-222	98	3	control	control	NOUN
ijtc-222	98	4	or	or	CCONJ
ijtc-222	98	5	even	even	ADV
ijtc-222	98	6	command	command	NOUN
ijtc-222	98	7	facility	facility	NOUN
ijtc-222	98	8	describes	describe	VERB
ijtc-222	98	9	the	the	DET
ijtc-222	98	10	degree	degree	NOUN
ijtc-222	98	11	towards	towards	ADP
ijtc-222	98	12	which	which	PRON
ijtc-222	98	13	the	the	DET
ijtc-222	98	14	private	private	NOUN
ijtc-222	98	15	thinks	think	VERB
ijtc-222	98	16	that	that	SCONJ
ijtc-222	98	17	he	he	PRON
ijtc-222	98	18	can	can	AUX
ijtc-222	98	19	easily	easily	ADV
ijtc-222	98	20	command	command	VERB
ijtc-222	98	21	the	the	DET
ijtc-222	98	22	elements	element	NOUN
ijtc-222	98	23	that	that	PRON
ijtc-222	98	24	impact	impact	VERB
ijtc-222	98	25	him	he	PRON
ijtc-222	98	26	.	.	PUNCT
ijtc-222	99	1	people	people	NOUN
ijtc-222	99	2	that	that	PRON
ijtc-222	99	3	have	have	VERB
ijtc-222	99	4	a	a	DET
ijtc-222	99	5	higher	high	ADJ
ijtc-222	99	6	interior	interior	ADJ
ijtc-222	99	7	command	command	NOUN
ijtc-222	99	8	facility	facility	NOUN
ijtc-222	99	9	think	think	VERB
ijtc-222	99	10	that	that	SCONJ
ijtc-222	99	11	their	their	PRON
ijtc-222	99	12	habits	habit	NOUN
ijtc-222	99	13	as	as	ADV
ijtc-222	99	14	well	well	ADV
ijtc-222	99	15	as	as	ADP
ijtc-222	99	16	activities	activity	NOUN
ijtc-222	99	17	,	,	PUNCT
ijtc-222	99	18	although	although	SCONJ
ijtc-222	99	19	certainly	certainly	ADV
ijtc-222	99	20	not	not	PART
ijtc-222	99	21	mediating	mediate	VERB
ijtc-222	99	22	effects	effect	NOUN
ijtc-222	99	23	of	of	ADP
ijtc-222	99	24	auditor	auditor	NOUN
ijtc-222	99	25	expertise	expertise	NOUN
ijtc-222	99	26	on	on	ADP
ijtc-222	99	27	the	the	DET
ijtc-222	99	28	effect	effect	NOUN
ijtc-222	99	29	of	of	ADP
ijtc-222	99	30	locus	locus	NOUN
ijtc-222	99	31	of	of	ADP
ijtc-222	99	32	control	control	NOUN
ijtc-222	99	33	and	and	CCONJ
ijtc-222	99	34	organizational	organizational	ADJ
ijtc-222	99	35	commitment	commitment	NOUN
ijtc-222	99	36	on	on	ADP
ijtc-222	99	37	auditor	auditor	NOUN
ijtc-222	99	38	performance	performance	NOUN
ijtc-222	99	39	supriadi	supriadi	NOUN
ijtc-222	99	40	,	,	PUNCT
ijtc-222	99	41	harjanti	harjanti	VERB
ijtc-222	99	42	,	,	PUNCT
ijtc-222	99	43	&	&	CCONJ
ijtc-222	99	44	maghfiroh	maghfiroh	PROPN
ijtc-222	99	45	150	150	NUM
ijtc-222	99	46	|	|	ADV
ijtc-222	99	47	ilomata	ilomata	PROPN
ijtc-222	99	48	international	international	ADJ
ijtc-222	99	49	journal	journal	NOUN
ijtc-222	99	50	of	of	ADP
ijtc-222	99	51	tax	tax	PROPN
ijtc-222	99	52	&	&	CCONJ
ijtc-222	99	53	accounting	accounting	PROPN
ijtc-222	99	54	volume	volume	NOUN
ijtc-222	99	55	2	2	NUM
ijtc-222	99	56	issue	issue	NOUN
ijtc-222	99	57	2	2	NUM
ijtc-222	99	58	,	,	PUNCT
ijtc-222	99	59	april	april	PROPN
ijtc-222	99	60	2021	2021	NUM
ijtc-222	99	61	completely	completely	ADV
ijtc-222	99	62	,	,	PUNCT
ijtc-222	99	63	impact	impact	VERB
ijtc-222	99	64	different	different	ADJ
ijtc-222	99	65	occasions	occasion	NOUN
ijtc-222	99	66	in	in	ADP
ijtc-222	99	67	their	their	PRON
ijtc-222	99	68	lifestyle	lifestyle	NOUN
ijtc-222	99	69	.	.	PUNCT
ijtc-222	100	1	people	people	NOUN
ijtc-222	100	2	along	along	ADP
ijtc-222	100	3	with	with	ADP
ijtc-222	100	4	a	a	DET
ijtc-222	100	5	higher	high	ADJ
ijtc-222	100	6	outside	outside	ADJ
ijtc-222	100	7	command	command	NOUN
ijtc-222	100	8	facility	facility	NOUN
ijtc-222	100	9	think	think	VERB
ijtc-222	100	10	that	that	SCONJ
ijtc-222	100	11	possibility	possibility	NOUN
ijtc-222	100	12	,	,	PUNCT
ijtc-222	100	13	destiny	destiny	NOUN
ijtc-222	100	14	,	,	PUNCT
ijtc-222	100	15	or	or	CCONJ
ijtc-222	100	16	even	even	ADV
ijtc-222	100	17	other	other	ADJ
ijtc-222	100	18	individuals	individual	NOUN
ijtc-222	100	19	are	be	AUX
ijtc-222	100	20	the	the	DET
ijtc-222	100	21	primary	primary	ADJ
ijtc-222	100	22	identifying	identify	VERB
ijtc-222	100	23	elements	element	NOUN
ijtc-222	100	24	for	for	ADP
ijtc-222	100	25	points	point	NOUN
ijtc-222	100	26	that	that	PRON
ijtc-222	100	27	occur	occur	VERB
ijtc-222	100	28	towards	towards	ADP
ijtc-222	100	29	all	all	PRON
ijtc-222	100	30	of	of	ADP
ijtc-222	100	31	them	they	PRON
ijtc-222	100	32	.	.	PUNCT
ijtc-222	101	1	the	the	DET
ijtc-222	101	2	efficiency	efficiency	NOUN
ijtc-222	101	3	is	be	AUX
ijtc-222	101	4	a	a	DET
ijtc-222	101	5	determinant	determinant	ADJ
ijtc-222	101	6	utilized	utilize	VERB
ijtc-222	101	7	towards	towards	ADP
ijtc-222	101	8	evaluating	evaluate	VERB
ijtc-222	101	9	the	the	DET
ijtc-222	101	10	outcomes	outcome	NOUN
ijtc-222	101	11	of	of	ADP
ijtc-222	101	12	the	the	DET
ijtc-222	101	13	application	application	NOUN
ijtc-222	101	14	of	of	ADP
ijtc-222	101	15	jobs	job	NOUN
ijtc-222	101	16	as	as	ADV
ijtc-222	101	17	well	well	ADV
ijtc-222	101	18	as	as	ADP
ijtc-222	101	19	obligations	obligation	NOUN
ijtc-222	101	20	provided	provide	VERB
ijtc-222	101	21	due	due	ADP
ijtc-222	101	22	to	to	ADP
ijtc-222	101	23	the	the	DET
ijtc-222	101	24	company	company	NOUN
ijtc-222	101	25	(	(	PUNCT
ijtc-222	101	26	gibson	gibson	PROPN
ijtc-222	101	27	et	et	PROPN
ijtc-222	101	28	.	.	PROPN
ijtc-222	101	29	,	,	PUNCT
ijtc-222	101	30	al	al	PROPN
ijtc-222	101	31	.	.	PROPN
ijtc-222	101	32	2012	2012	NUM
ijtc-222	101	33	)	)	PUNCT
ijtc-222	101	34	.	.	PUNCT
ijtc-222	102	1	scientists	scientist	NOUN
ijtc-222	102	2	have	have	AUX
ijtc-222	102	3	determined	determine	VERB
ijtc-222	102	4	that	that	SCONJ
ijtc-222	102	5	locus	locus	NOUN
ijtc-222	102	6	of	of	ADP
ijtc-222	102	7	command	command	NOUN
ijtc-222	102	8	is	be	AUX
ijtc-222	102	9	carefully	carefully	ADV
ijtc-222	102	10	associated	associate	VERB
ijtc-222	102	11	with	with	ADP
ijtc-222	102	12	private	private	ADJ
ijtc-222	102	13	efficiency	efficiency	NOUN
ijtc-222	102	14	.	.	PUNCT
ijtc-222	103	1	people	people	NOUN
ijtc-222	103	2	along	along	ADP
ijtc-222	103	3	with	with	ADP
ijtc-222	103	4	interior	interior	ADJ
ijtc-222	103	5	locus	locus	NOUN
ijtc-222	103	6	of	of	ADP
ijtc-222	103	7	command	command	NOUN
ijtc-222	103	8	tend	tend	VERB
ijtc-222	103	9	to	to	PART
ijtc-222	103	10	be	be	AUX
ijtc-222	103	11	placed	place	VERB
ijtc-222	103	12	in	in	ADP
ijtc-222	103	13	such	such	DET
ijtc-222	103	14	a	a	DET
ijtc-222	103	15	lot	lot	NOUN
ijtc-222	103	16	of	of	ADP
ijtc-222	103	17	extra	extra	ADJ
ijtc-222	103	18	initiative	initiative	NOUN
ijtc-222	103	19	when	when	SCONJ
ijtc-222	103	20	they	they	PRON
ijtc-222	103	21	think	think	VERB
ijtc-222	103	22	that	that	SCONJ
ijtc-222	103	23	their	their	PRON
ijtc-222	103	24	initiatives	initiative	NOUN
ijtc-222	103	25	have	have	VERB
ijtc-222	103	26	a	a	DET
ijtc-222	103	27	particular	particular	ADJ
ijtc-222	103	28	function	function	NOUN
ijtc-222	103	29	(	(	PUNCT
ijtc-222	103	30	plares	plare	NOUN
ijtc-222	103	31	1968	1968	NUM
ijtc-222	103	32	)	)	PUNCT
ijtc-222	103	33	.	.	PUNCT
ijtc-222	104	1	additionally	additionally	ADV
ijtc-222	104	2	,	,	PUNCT
ijtc-222	104	3	people	people	NOUN
ijtc-222	104	4	along	along	ADP
ijtc-222	104	5	with	with	ADP
ijtc-222	104	6	interior	interior	ADJ
ijtc-222	104	7	locus	locus	NOUN
ijtc-222	104	8	of	of	ADP
ijtc-222	104	9	command	command	NOUN
ijtc-222	104	10	have	have	VERB
ijtc-222	104	11	actual	actual	ADJ
ijtc-222	104	12	problem	problem	NOUN
ijtc-222	104	13	-	-	PUNCT
ijtc-222	104	14	solving	solve	VERB
ijtc-222	104	15	skills	skill	NOUN
ijtc-222	104	16	and	and	CCONJ
ijtc-222	104	17	can	can	AUX
ijtc-222	104	18	use	use	VERB
ijtc-222	104	19	information	information	NOUN
ijtc-222	104	20	better	well	ADV
ijtc-222	104	21	so	so	SCONJ
ijtc-222	104	22	that	that	SCONJ
ijtc-222	104	23	they	they	PRON
ijtc-222	104	24	tend	tend	VERB
ijtc-222	104	25	to	to	PART
ijtc-222	104	26	have	have	VERB
ijtc-222	104	27	better	well	ADJ
ijtc-222	104	28	performance	performance	NOUN
ijtc-222	104	29	.	.	PUNCT
ijtc-222	105	1	the	the	DET
ijtc-222	105	2	opposite	opposite	ADJ
ijtc-222	105	3	condition	condition	NOUN
ijtc-222	105	4	will	will	AUX
ijtc-222	105	5	be	be	AUX
ijtc-222	105	6	obtained	obtain	VERB
ijtc-222	105	7	if	if	SCONJ
ijtc-222	105	8	the	the	DET
ijtc-222	105	9	auditors	auditor	NOUN
ijtc-222	105	10	have	have	VERB
ijtc-222	105	11	an	an	DET
ijtc-222	105	12	internal	internal	ADJ
ijtc-222	105	13	locus	locus	NOUN
ijtc-222	105	14	of	of	ADP
ijtc-222	105	15	control	control	NOUN
ijtc-222	105	16	,	,	PUNCT
ijtc-222	105	17	they	they	PRON
ijtc-222	105	18	lack	lack	VERB
ijtc-222	105	19	fighting	fighting	NOUN
ijtc-222	105	20	power	power	NOUN
ijtc-222	105	21	,	,	PUNCT
ijtc-222	105	22	lack	lack	NOUN
ijtc-222	105	23	problem	problem	NOUN
ijtc-222	105	24	-	-	PUNCT
ijtc-222	105	25	solving	solve	VERB
ijtc-222	105	26	skills	skill	NOUN
ijtc-222	105	27	,	,	PUNCT
ijtc-222	105	28	and	and	CCONJ
ijtc-222	105	29	are	be	AUX
ijtc-222	105	30	less	less	ADV
ijtc-222	105	31	able	able	ADJ
ijtc-222	105	32	to	to	PART
ijtc-222	105	33	use	use	VERB
ijtc-222	105	34	information	information	NOUN
ijtc-222	105	35	properly	properly	ADV
ijtc-222	105	36	so	so	SCONJ
ijtc-222	105	37	that	that	SCONJ
ijtc-222	105	38	it	it	PRON
ijtc-222	105	39	will	will	AUX
ijtc-222	105	40	result	result	VERB
ijtc-222	105	41	in	in	ADP
ijtc-222	105	42	less	less	ADJ
ijtc-222	105	43	than	than	ADP
ijtc-222	105	44	optimal	optimal	ADJ
ijtc-222	105	45	performance	performance	NOUN
ijtc-222	105	46	.	.	PUNCT
ijtc-222	106	1	srimindarti	srimindarti	PROPN
ijtc-222	106	2	,	,	PUNCT
ijtc-222	106	3	c.	c.	PROPN
ijtc-222	106	4	,	,	PUNCT
ijtc-222	106	5	sunarto	sunarto	PROPN
ijtc-222	106	6	,	,	PUNCT
ijtc-222	106	7	&	&	CCONJ
ijtc-222	106	8	widati	widati	PROPN
ijtc-222	106	9	,	,	PUNCT
ijtc-222	106	10	l.	l.	PROPN
ijtc-222	106	11	w.	w.	PROPN
ijtc-222	106	12	(	(	PUNCT
ijtc-222	106	13	2015	2015	NUM
ijtc-222	106	14	)	)	PUNCT
ijtc-222	106	15	and	and	CCONJ
ijtc-222	106	16	damico	damico	PROPN
ijtc-222	106	17	,	,	PUNCT
ijtc-222	106	18	j.	j.	PROPN
ijtc-222	106	19	s.	s.	PROPN
ijtc-222	106	20	,	,	PUNCT
ijtc-222	106	21	&	&	CCONJ
ijtc-222	106	22	ball	ball	PROPN
ijtc-222	106	23	,	,	PUNCT
ijtc-222	106	24	m.	m.	NOUN
ijtc-222	106	25	j.	j.	PROPN
ijtc-222	106	26	(	(	PUNCT
ijtc-222	106	27	2019	2019	NUM
ijtc-222	106	28	)	)	PUNCT
ijtc-222	106	29	discovered	discover	VERB
ijtc-222	106	30	that	that	SCONJ
ijtc-222	106	31	locus	locus	NOUN
ijtc-222	106	32	of	of	ADP
ijtc-222	106	33	command	command	NOUN
ijtc-222	106	34	has	have	VERB
ijtc-222	106	35	a	a	DET
ijtc-222	106	36	considerable	considerable	ADJ
ijtc-222	106	37	impact	impact	NOUN
ijtc-222	106	38	on	on	ADP
ijtc-222	106	39	efficiency	efficiency	NOUN
ijtc-222	106	40	.	.	PUNCT
ijtc-222	107	1	based	base	VERB
ijtc-222	107	2	upon	upon	SCONJ
ijtc-222	107	3	the	the	DET
ijtc-222	107	4	description	description	NOUN
ijtc-222	107	5	over	over	ADP
ijtc-222	107	6	,	,	PUNCT
ijtc-222	107	7	the	the	DET
ijtc-222	107	8	complying	complying	NOUN
ijtc-222	107	9	with	with	ADP
ijtc-222	107	10	hypothesis	hypothesis	NOUN
ijtc-222	107	11	is	be	AUX
ijtc-222	107	12	developed	develop	VERB
ijtc-222	107	13	:	:	PUNCT
ijtc-222	107	14	business	business	NOUN
ijtc-222	107	15	dedication	dedication	NOUN
ijtc-222	107	16	is	be	AUX
ijtc-222	107	17	specified	specify	VERB
ijtc-222	107	18	as	as	ADP
ijtc-222	107	19	private	private	ADJ
ijtc-222	107	20	stamina	stamina	NOUN
ijtc-222	107	21	as	as	ADV
ijtc-222	107	22	well	well	ADV
ijtc-222	107	23	as	as	ADP
ijtc-222	107	24	private	private	ADJ
ijtc-222	107	25	participation	participation	NOUN
ijtc-222	107	26	in	in	ADP
ijtc-222	107	27	a	a	DET
ijtc-222	107	28	specific	specific	ADJ
ijtc-222	107	29	company	company	NOUN
ijtc-222	107	30	.	.	PUNCT
ijtc-222	108	1	business	business	NOUN
ijtc-222	108	2	dedication	dedication	NOUN
ijtc-222	108	3	is	be	AUX
ijtc-222	108	4	stated	state	VERB
ijtc-222	108	5	to	to	PART
ijtc-222	108	6	become	become	VERB
ijtc-222	108	7	a	a	DET
ijtc-222	108	8	condition	condition	NOUN
ijtc-222	108	9	or	or	CCONJ
ijtc-222	108	10	even	even	ADV
ijtc-222	108	11	level	level	NOUN
ijtc-222	108	12	towards	towards	ADP
ijtc-222	108	13	which	which	PRON
ijtc-222	108	14	a	a	DET
ijtc-222	108	15	worker	worker	NOUN
ijtc-222	108	16	edges	edge	VERB
ijtc-222	108	17	along	along	ADP
ijtc-222	108	18	with	with	ADP
ijtc-222	108	19	a	a	DET
ijtc-222	108	20	specific	specific	ADJ
ijtc-222	108	21	company	company	NOUN
ijtc-222	108	22	as	as	ADV
ijtc-222	108	23	well	well	ADV
ijtc-222	108	24	as	as	ADP
ijtc-222	108	25	its	its	PRON
ijtc-222	108	26	objectives	objective	NOUN
ijtc-222	108	27	,	,	PUNCT
ijtc-222	108	28	as	as	ADV
ijtc-222	108	29	well	well	ADV
ijtc-222	108	30	as	as	ADP
ijtc-222	108	31	means	mean	NOUN
ijtc-222	108	32	towards	towards	PART
ijtc-222	108	33	preserve	preserve	VERB
ijtc-222	108	34	subscription	subscription	NOUN
ijtc-222	108	35	because	because	SCONJ
ijtc-222	108	36	of	of	ADP
ijtc-222	108	37	company	company	NOUN
ijtc-222	108	38	.	.	PUNCT
ijtc-222	109	1	worker	worker	NOUN
ijtc-222	109	2	dedication	dedication	NOUN
ijtc-222	109	3	towards	towards	ADP
ijtc-222	109	4	the	the	DET
ijtc-222	109	5	company	company	NOUN
ijtc-222	109	6	is	be	AUX
ijtc-222	109	7	among	among	ADP
ijtc-222	109	8	the	the	DET
ijtc-222	109	9	mindsets	mindset	NOUN
ijtc-222	109	10	that	that	PRON
ijtc-222	109	11	show	show	VERB
ijtc-222	109	12	the	the	DET
ijtc-222	109	13	sensations	sensation	NOUN
ijtc-222	109	14	of	of	ADP
ijtc-222	109	15	such	such	ADJ
ijtc-222	109	16	as	as	ADP
ijtc-222	109	17	or	or	CCONJ
ijtc-222	109	18	even	even	ADV
ijtc-222	109	19	do	do	AUX
ijtc-222	109	20	not	not	PART
ijtc-222	109	21	like	like	VERB
ijtc-222	109	22	of	of	ADP
ijtc-222	109	23	a	a	DET
ijtc-222	109	24	worker	worker	NOUN
ijtc-222	109	25	in	in	ADP
ijtc-222	109	26	the	the	DET
ijtc-222	109	27	direction	direction	NOUN
ijtc-222	109	28	of	of	ADP
ijtc-222	109	29	the	the	DET
ijtc-222	109	30	company	company	NOUN
ijtc-222	109	31	they	they	PRON
ijtc-222	109	32	help	help	VERB
ijtc-222	109	33	(	(	PUNCT
ijtc-222	109	34	robbins	robbin	NOUN
ijtc-222	109	35	as	as	ADV
ijtc-222	109	36	well	well	ADV
ijtc-222	109	37	as	as	ADP
ijtc-222	109	38	court	court	NOUN
ijtc-222	109	39	2013	2013	NUM
ijtc-222	109	40	)	)	PUNCT
ijtc-222	109	41	.	.	PUNCT
ijtc-222	110	1	the	the	DET
ijtc-222	110	2	excellence	excellence	NOUN
ijtc-222	110	3	,	,	PUNCT
ijtc-222	110	4	as	as	ADV
ijtc-222	110	5	well	well	ADV
ijtc-222	110	6	as	as	ADP
ijtc-222	110	7	efficiency	efficiency	NOUN
ijtc-222	110	8	of	of	ADP
ijtc-222	110	9	an	an	DET
ijtc-222	110	10	individual	individual	NOUN
ijtc-222	110	11	in	in	ADP
ijtc-222	110	12	an	an	DET
ijtc-222	110	13	area	area	NOUN
ijtc-222	110	14	of	of	ADP
ijtc-222	110	15	function	function	NOUN
ijtc-222	110	16	,	,	PUNCT
ijtc-222	110	17	is	be	AUX
ijtc-222	110	18	mostly	mostly	ADV
ijtc-222	110	19	identified	identify	VERB
ijtc-222	110	20	due	due	ADP
ijtc-222	110	21	to	to	ADP
ijtc-222	110	22	the	the	DET
ijtc-222	110	23	individual	individual	NOUN
ijtc-222	110	24	's	's	PART
ijtc-222	110	25	dedication	dedication	NOUN
ijtc-222	110	26	towards	towards	ADP
ijtc-222	110	27	the	the	DET
ijtc-222	110	28	company	company	NOUN
ijtc-222	110	29	.	.	PUNCT
ijtc-222	111	1	the	the	DET
ijtc-222	111	2	auditor	auditor	NOUN
ijtc-222	111	3	's	's	PART
ijtc-222	111	4	dedication	dedication	NOUN
ijtc-222	111	5	towards	towards	ADP
ijtc-222	111	6	the	the	DET
ijtc-222	111	7	company	company	NOUN
ijtc-222	111	8	could	could	AUX
ijtc-222	111	9	be	be	AUX
ijtc-222	111	10	utilized	utilize	VERB
ijtc-222	111	11	as	as	ADP
ijtc-222	111	12	a	a	DET
ijtc-222	111	13	motivation	motivation	NOUN
ijtc-222	111	14	towards	towards	ADP
ijtc-222	111	15	function	function	NOUN
ijtc-222	111	16	much	much	ADV
ijtc-222	111	17	a	a	DET
ijtc-222	111	18	lot	lot	NOUN
ijtc-222	111	19	better	well	ADV
ijtc-222	111	20	or	or	CCONJ
ijtc-222	111	21	even	even	ADV
ijtc-222	111	22	the	the	DET
ijtc-222	111	23	other	other	ADJ
ijtc-222	111	24	way	way	NOUN
ijtc-222	111	25	around	around	ADV
ijtc-222	111	26	,	,	PUNCT
ijtc-222	111	27	triggering	trigger	VERB
ijtc-222	111	28	somebody	somebody	PRON
ijtc-222	111	29	towards	towards	PART
ijtc-222	111	30	leave	leave	VERB
ijtc-222	111	31	behind	behind	ADP
ijtc-222	111	32	their	their	PRON
ijtc-222	111	33	task	task	NOUN
ijtc-222	111	34	because	because	SCONJ
ijtc-222	111	35	of	of	ADP
ijtc-222	111	36	a	a	DET
ijtc-222	111	37	need	need	NOUN
ijtc-222	111	38	for	for	ADP
ijtc-222	111	39	various	various	ADJ
ijtc-222	111	40	other	other	ADJ
ijtc-222	111	41	dedications	dedication	NOUN
ijtc-222	111	42	.	.	PUNCT
ijtc-222	112	1	the	the	DET
ijtc-222	112	2	straight	straight	ADJ
ijtc-222	112	3	dedication	dedication	NOUN
ijtc-222	112	4	will	will	AUX
ijtc-222	112	5	certainly	certainly	ADV
ijtc-222	112	6	offer	offer	VERB
ijtc-222	112	7	higher	high	ADJ
ijtc-222	112	8	inspiration	inspiration	NOUN
ijtc-222	112	9	as	as	ADV
ijtc-222	112	10	well	well	ADV
ijtc-222	112	11	as	as	ADP
ijtc-222	112	12	have	have	VERB
ijtc-222	112	13	a	a	DET
ijtc-222	112	14	favorable	favorable	ADJ
ijtc-222	112	15	impact	impact	NOUN
ijtc-222	112	16	on	on	ADP
ijtc-222	112	17	the	the	DET
ijtc-222	112	18	effectiveness	effectiveness	NOUN
ijtc-222	112	19	of	of	ADP
ijtc-222	112	20	an	an	DET
ijtc-222	112	21	auditor	auditor	NOUN
ijtc-222	112	22	.	.	PUNCT
ijtc-222	113	1	the	the	DET
ijtc-222	113	2	outcomes	outcome	NOUN
ijtc-222	113	3	of	of	ADP
ijtc-222	113	4	the	the	DET
ijtc-222	113	5	research	research	NOUN
ijtc-222	113	6	study	study	NOUN
ijtc-222	113	7	carried	carry	VERB
ijtc-222	113	8	out	out	ADP
ijtc-222	113	9	through	through	ADP
ijtc-222	113	10	anugerah	anugerah	PROPN
ijtc-222	113	11	,	,	PUNCT
ijtc-222	113	12	r.	r.	PROPN
ijtc-222	113	13	,	,	PUNCT
ijtc-222	113	14	anita	anita	PROPN
ijtc-222	113	15	,	,	PUNCT
ijtc-222	113	16	r.	r.	PROPN
ijtc-222	113	17	,	,	PUNCT
ijtc-222	113	18	nelly	nelly	PROPN
ijtc-222	113	19	sari	sari	PROPN
ijtc-222	113	20	,	,	PUNCT
ijtc-222	113	21	r.	r.	PROPN
ijtc-222	113	22	,	,	PUNCT
ijtc-222	113	23	&	&	CCONJ
ijtc-222	113	24	zenita	zenita	PROPN
ijtc-222	113	25	,	,	PUNCT
ijtc-222	113	26	r.	r.	PROPN
ijtc-222	113	27	(	(	PUNCT
ijtc-222	113	28	2016	2016	NUM
ijtc-222	113	29	)	)	PUNCT
ijtc-222	113	30	suggest	suggest	VERB
ijtc-222	113	31	that	that	SCONJ
ijtc-222	113	32	business	business	NOUN
ijtc-222	113	33	dedication	dedication	NOUN
ijtc-222	113	34	has	have	VERB
ijtc-222	113	35	a	a	DET
ijtc-222	113	36	considerable	considerable	ADJ
ijtc-222	113	37	impact	impact	NOUN
ijtc-222	113	38	on	on	ADP
ijtc-222	113	39	auditor	auditor	NOUN
ijtc-222	113	40	efficiency	efficiency	NOUN
ijtc-222	113	41	.	.	PUNCT
ijtc-222	114	1	based	base	VERB
ijtc-222	114	2	upon	upon	SCONJ
ijtc-222	114	3	the	the	DET
ijtc-222	114	4	description	description	NOUN
ijtc-222	114	5	over	over	ADP
ijtc-222	114	6	,	,	PUNCT
ijtc-222	114	7	the	the	DET
ijtc-222	114	8	complying	complying	NOUN
ijtc-222	114	9	with	with	ADP
ijtc-222	114	10	hypothesis	hypothesis	NOUN
ijtc-222	114	11	is	be	AUX
ijtc-222	114	12	developed	develop	VERB
ijtc-222	114	13	:	:	PUNCT
ijtc-222	114	14	expertise	expertise	NOUN
ijtc-222	114	15	is	be	AUX
ijtc-222	114	16	the	the	DET
ijtc-222	114	17	main	main	ADJ
ijtc-222	114	18	asset	asset	NOUN
ijtc-222	114	19	for	for	ADP
ijtc-222	114	20	a	a	DET
ijtc-222	114	21	professional	professional	NOUN
ijtc-222	114	22	to	to	PART
ijtc-222	114	23	carry	carry	VERB
ijtc-222	114	24	out	out	ADP
ijtc-222	114	25	work	work	NOUN
ijtc-222	114	26	.	.	PUNCT
ijtc-222	115	1	expertise	expertise	NOUN
ijtc-222	115	2	is	be	AUX
ijtc-222	115	3	seen	see	VERB
ijtc-222	115	4	based	base	VERB
ijtc-222	115	5	on	on	ADP
ijtc-222	115	6	how	how	SCONJ
ijtc-222	115	7	broad	broad	ADJ
ijtc-222	115	8	and	and	CCONJ
ijtc-222	115	9	how	how	SCONJ
ijtc-222	115	10	well	well	ADV
ijtc-222	115	11	an	an	DET
ijtc-222	115	12	individual	individual	NOUN
ijtc-222	115	13	is	be	AUX
ijtc-222	115	14	in	in	ADP
ijtc-222	115	15	performing	perform	VERB
ijtc-222	115	16	the	the	DET
ijtc-222	115	17	tasks	task	NOUN
ijtc-222	115	18	that	that	PRON
ijtc-222	115	19	are	be	AUX
ijtc-222	115	20	the	the	DET
ijtc-222	115	21	responsibility	responsibility	NOUN
ijtc-222	115	22	of	of	ADP
ijtc-222	115	23	the	the	DET
ijtc-222	115	24	individual	individual	NOUN
ijtc-222	115	25	.	.	PUNCT
ijtc-222	116	1	an	an	DET
ijtc-222	116	2	individual	individual	NOUN
ijtc-222	116	3	will	will	AUX
ijtc-222	116	4	not	not	PART
ijtc-222	116	5	be	be	AUX
ijtc-222	116	6	able	able	ADJ
ijtc-222	116	7	to	to	PART
ijtc-222	116	8	do	do	VERB
ijtc-222	116	9	work	work	NOUN
ijtc-222	116	10	under	under	ADP
ijtc-222	116	11	the	the	DET
ijtc-222	116	12	goals	goal	NOUN
ijtc-222	116	13	of	of	ADP
ijtc-222	116	14	the	the	DET
ijtc-222	116	15	organization	organization	NOUN
ijtc-222	116	16	they	they	PRON
ijtc-222	116	17	work	work	VERB
ijtc-222	116	18	for	for	ADP
ijtc-222	116	19	without	without	ADP
ijtc-222	116	20	having	have	VERB
ijtc-222	116	21	the	the	DET
ijtc-222	116	22	ability	ability	NOUN
ijtc-222	116	23	to	to	PART
ijtc-222	116	24	achieve	achieve	VERB
ijtc-222	116	25	these	these	DET
ijtc-222	116	26	goals	goal	NOUN
ijtc-222	116	27	.	.	PUNCT
ijtc-222	117	1	when	when	SCONJ
ijtc-222	117	2	individuals	individual	NOUN
ijtc-222	117	3	are	be	AUX
ijtc-222	117	4	burdened	burden	VERB
ijtc-222	117	5	with	with	ADP
ijtc-222	117	6	certain	certain	ADJ
ijtc-222	117	7	tasks	task	NOUN
ijtc-222	117	8	,	,	PUNCT
ijtc-222	117	9	the	the	DET
ijtc-222	117	10	individual	individual	NOUN
ijtc-222	117	11	will	will	AUX
ijtc-222	117	12	try	try	VERB
ijtc-222	117	13	to	to	PART
ijtc-222	117	14	do	do	VERB
ijtc-222	117	15	the	the	DET
ijtc-222	117	16	task	task	NOUN
ijtc-222	117	17	according	accord	VERB
ijtc-222	117	18	to	to	ADP
ijtc-222	117	19	their	their	PRON
ijtc-222	117	20	skills	skill	NOUN
ijtc-222	117	21	.	.	PUNCT
ijtc-222	118	1	the	the	DET
ijtc-222	118	2	skill	skill	NOUN
ijtc-222	118	3	variable	variable	NOUN
ijtc-222	118	4	is	be	AUX
ijtc-222	118	5	the	the	DET
ijtc-222	118	6	variable	variable	ADJ
ijtc-222	118	7	most	most	ADV
ijtc-222	118	8	likely	likely	ADJ
ijtc-222	118	9	to	to	PART
ijtc-222	118	10	affect	affect	VERB
ijtc-222	118	11	performance	performance	NOUN
ijtc-222	118	12	.	.	PUNCT
ijtc-222	119	1	under	under	ADP
ijtc-222	119	2	research	research	NOUN
ijtc-222	119	3	in	in	ADP
ijtc-222	119	4	cognitive	cognitive	ADJ
ijtc-222	119	5	psychology	psychology	NOUN
ijtc-222	119	6	,	,	PUNCT
ijtc-222	119	7	a	a	DET
ijtc-222	119	8	person	person	NOUN
ijtc-222	119	9	with	with	ADP
ijtc-222	119	10	expertise	expertise	NOUN
ijtc-222	119	11	will	will	AUX
ijtc-222	119	12	be	be	AUX
ijtc-222	119	13	better	well	ADJ
ijtc-222	119	14	at	at	ADP
ijtc-222	119	15	organizing	organize	VERB
ijtc-222	119	16	information	information	NOUN
ijtc-222	119	17	in	in	ADP
ijtc-222	119	18	memory	memory	NOUN
ijtc-222	119	19	,	,	PUNCT
ijtc-222	119	20	better	well	ADV
ijtc-222	119	21	-	-	PUNCT
ijtc-222	119	22	explaining	explain	VERB
ijtc-222	119	23	data	datum	NOUN
ijtc-222	119	24	archetypes	archetype	NOUN
ijtc-222	119	25	,	,	PUNCT
ijtc-222	119	26	and	and	CCONJ
ijtc-222	119	27	better	well	ADV
ijtc-222	119	28	at	at	ADP
ijtc-222	119	29	adjusting	adjust	VERB
ijtc-222	119	30	stimuli	stimulus	NOUN
ijtc-222	119	31	to	to	ADP
ijtc-222	119	32	relevant	relevant	ADJ
ijtc-222	119	33	categories	category	NOUN
ijtc-222	119	34	(	(	PUNCT
ijtc-222	119	35	koonce	koonce	NOUN
ijtc-222	119	36	and	and	CCONJ
ijtc-222	119	37	mercer	mercer	PROPN
ijtc-222	119	38	2005	2005	NUM
ijtc-222	119	39	)	)	PUNCT
ijtc-222	119	40	.	.	PUNCT
ijtc-222	120	1	because	because	SCONJ
ijtc-222	120	2	of	of	ADP
ijtc-222	120	3	their	their	PRON
ijtc-222	120	4	abilities	ability	NOUN
ijtc-222	120	5	,	,	PUNCT
ijtc-222	120	6	experts	expert	NOUN
ijtc-222	120	7	can	can	AUX
ijtc-222	120	8	perform	perform	VERB
ijtc-222	120	9	tasks	task	NOUN
ijtc-222	120	10	better	well	ADV
ijtc-222	120	11	so	so	SCONJ
ijtc-222	120	12	that	that	SCONJ
ijtc-222	120	13	they	they	PRON
ijtc-222	120	14	can	can	AUX
ijtc-222	120	15	perform	perform	VERB
ijtc-222	120	16	better	well	ADV
ijtc-222	120	17	and	and	CCONJ
ijtc-222	120	18	more	more	ADV
ijtc-222	120	19	efficiently	efficiently	ADV
ijtc-222	120	20	.	.	PUNCT
ijtc-222	121	1	setiawan	setiawan	PROPN
ijtc-222	121	2	et	et	PROPN
ijtc-222	121	3	al	al	PROPN
ijtc-222	121	4	.	.	PROPN
ijtc-222	121	5	,	,	PUNCT
ijtc-222	121	6	(	(	PUNCT
ijtc-222	121	7	2020	2020	NUM
ijtc-222	121	8	)	)	PUNCT
ijtc-222	121	9	found	find	VERB
ijtc-222	121	10	that	that	DET
ijtc-222	121	11	expertise	expertise	NOUN
ijtc-222	121	12	has	have	VERB
ijtc-222	121	13	a	a	DET
ijtc-222	121	14	considerable	considerable	ADJ
ijtc-222	121	15	impact	impact	NOUN
ijtc-222	121	16	on	on	ADP
ijtc-222	121	17	efficiency	efficiency	NOUN
ijtc-222	121	18	.	.	PUNCT
ijtc-222	122	1	these	these	DET
ijtc-222	122	2	results	result	NOUN
ijtc-222	122	3	are	be	AUX
ijtc-222	122	4	supported	support	VERB
ijtc-222	122	5	by	by	ADP
ijtc-222	122	6	effect	effect	NOUN
ijtc-222	122	7	et	et	PROPN
ijtc-222	122	8	al	al	PROPN
ijtc-222	122	9	.	.	PROPN
ijtc-222	122	10	,	,	PUNCT
ijtc-222	122	11	(	(	PUNCT
ijtc-222	122	12	2019	2019	NUM
ijtc-222	122	13	)	)	PUNCT
ijtc-222	122	14	.	.	PUNCT
ijtc-222	123	1	based	base	VERB
ijtc-222	123	2	upon	upon	SCONJ
ijtc-222	123	3	this	this	DET
ijtc-222	123	4	description	description	NOUN
ijtc-222	123	5	,	,	PUNCT
ijtc-222	123	6	the	the	DET
ijtc-222	123	7	complying	complying	NOUN
ijtc-222	123	8	with	with	ADP
ijtc-222	123	9	hypothesis	hypothesis	NOUN
ijtc-222	123	10	is	be	AUX
ijtc-222	123	11	developed	develop	VERB
ijtc-222	123	12	:	:	PUNCT
ijtc-222	123	13	locus	locus	NOUN
ijtc-222	123	14	of	of	ADP
ijtc-222	123	15	control	control	NOUN
ijtc-222	123	16	is	be	AUX
ijtc-222	123	17	one	one	NUM
ijtc-222	123	18	of	of	ADP
ijtc-222	123	19	the	the	DET
ijtc-222	123	20	factors	factor	NOUN
ijtc-222	123	21	related	relate	VERB
ijtc-222	123	22	to	to	ADP
ijtc-222	123	23	individual	individual	ADJ
ijtc-222	123	24	expertise	expertise	NOUN
ijtc-222	123	25	.	.	PUNCT
ijtc-222	124	1	people	people	NOUN
ijtc-222	124	2	along	along	ADP
ijtc-222	124	3	with	with	ADP
ijtc-222	124	4	the	the	DET
ijtc-222	124	5	interior	interior	ADJ
ijtc-222	124	6	locus	locus	NOUN
ijtc-222	124	7	of	of	ADP
ijtc-222	124	8	command	command	NOUN
ijtc-222	124	9	can	can	AUX
ijtc-222	124	10	not	not	PART
ijtc-222	124	11	learn	learn	VERB
ijtc-222	124	12	something	something	PRON
ijtc-222	124	13	(	(	PUNCT
ijtc-222	124	14	spector	spector	NOUN
ijtc-222	124	15	1988	1988	NUM
ijtc-222	124	16	)	)	PUNCT
ijtc-222	124	17	.	.	PUNCT
ijtc-222	125	1	this	this	DET
ijtc-222	125	2	condition	condition	NOUN
ijtc-222	125	3	is	be	AUX
ijtc-222	125	4	very	very	ADV
ijtc-222	125	5	mediating	mediating	ADJ
ijtc-222	125	6	effects	effect	NOUN
ijtc-222	125	7	of	of	ADP
ijtc-222	125	8	auditor	auditor	NOUN
ijtc-222	125	9	expertise	expertise	NOUN
ijtc-222	125	10	on	on	ADP
ijtc-222	125	11	the	the	DET
ijtc-222	125	12	effect	effect	NOUN
ijtc-222	125	13	of	of	ADP
ijtc-222	125	14	locus	locus	NOUN
ijtc-222	125	15	of	of	ADP
ijtc-222	125	16	control	control	NOUN
ijtc-222	125	17	and	and	CCONJ
ijtc-222	125	18	organizational	organizational	ADJ
ijtc-222	125	19	commitment	commitment	NOUN
ijtc-222	125	20	on	on	ADP
ijtc-222	125	21	auditor	auditor	NOUN
ijtc-222	125	22	performance	performance	NOUN
ijtc-222	125	23	supriadi	supriadi	NOUN
ijtc-222	125	24	,	,	PUNCT
ijtc-222	125	25	harjanti	harjanti	VERB
ijtc-222	125	26	,	,	PUNCT
ijtc-222	125	27	&	&	CCONJ
ijtc-222	125	28	maghfiroh	maghfiroh	VERB
ijtc-222	125	29	151	151	NUM
ijtc-222	125	30	|	|	NOUN
ijtc-222	125	31	ilomata	ilomata	PROPN
ijtc-222	125	32	international	international	ADJ
ijtc-222	125	33	journal	journal	NOUN
ijtc-222	125	34	of	of	ADP
ijtc-222	125	35	tax	tax	PROPN
ijtc-222	125	36	&	&	CCONJ
ijtc-222	125	37	accounting	accounting	PROPN
ijtc-222	125	38	volume	volume	NOUN
ijtc-222	125	39	2	2	NUM
ijtc-222	125	40	issue	issue	NOUN
ijtc-222	125	41	2	2	NUM
ijtc-222	125	42	,	,	PUNCT
ijtc-222	125	43	april	april	PROPN
ijtc-222	125	44	2021	2021	NUM
ijtc-222	125	45	encouraging	encouraging	ADJ
ijtc-222	125	46	when	when	SCONJ
ijtc-222	125	47	individuals	individual	NOUN
ijtc-222	125	48	are	be	AUX
ijtc-222	125	49	required	require	VERB
ijtc-222	125	50	to	to	PART
ijtc-222	125	51	improve	improve	VERB
ijtc-222	125	52	their	their	PRON
ijtc-222	125	53	skills	skill	NOUN
ijtc-222	125	54	.	.	PUNCT
ijtc-222	126	1	therefore	therefore	ADV
ijtc-222	126	2	,	,	PUNCT
ijtc-222	126	3	locus	locus	NOUN
ijtc-222	126	4	of	of	ADP
ijtc-222	126	5	control	control	NOUN
ijtc-222	126	6	has	have	VERB
ijtc-222	126	7	a	a	DET
ijtc-222	126	8	relationship	relationship	NOUN
ijtc-222	126	9	with	with	ADP
ijtc-222	126	10	auditor	auditor	NOUN
ijtc-222	126	11	expertise	expertise	NOUN
ijtc-222	126	12	.	.	PUNCT
ijtc-222	127	1	auditors	auditor	NOUN
ijtc-222	127	2	with	with	ADP
ijtc-222	127	3	an	an	DET
ijtc-222	127	4	interior	interior	ADJ
ijtc-222	127	5	locus	locus	NOUN
ijtc-222	127	6	of	of	ADP
ijtc-222	127	7	command	command	NOUN
ijtc-222	127	8	think	think	VERB
ijtc-222	127	9	that	that	SCONJ
ijtc-222	127	10	the	the	DET
ijtc-222	127	11	factors	factor	NOUN
ijtc-222	127	12	within	within	ADP
ijtc-222	127	13	themselves	themselves	PRON
ijtc-222	127	14	determine	determine	VERB
ijtc-222	127	15	what	what	PRON
ijtc-222	127	16	they	they	PRON
ijtc-222	127	17	achieve	achieve	VERB
ijtc-222	127	18	.	.	PUNCT
ijtc-222	128	1	this	this	PRON
ijtc-222	128	2	will	will	AUX
ijtc-222	128	3	not	not	PART
ijtc-222	128	4	prevent	prevent	VERB
ijtc-222	128	5	auditors	auditor	NOUN
ijtc-222	128	6	from	from	ADP
ijtc-222	128	7	increasing	increase	VERB
ijtc-222	128	8	their	their	PRON
ijtc-222	128	9	expertise	expertise	NOUN
ijtc-222	128	10	because	because	SCONJ
ijtc-222	128	11	auditors	auditor	NOUN
ijtc-222	128	12	have	have	VERB
ijtc-222	128	13	inner	inner	ADJ
ijtc-222	128	14	motivation	motivation	NOUN
ijtc-222	128	15	to	to	PART
ijtc-222	128	16	improve	improve	VERB
ijtc-222	128	17	their	their	PRON
ijtc-222	128	18	skills	skill	NOUN
ijtc-222	128	19	to	to	PART
ijtc-222	128	20	support	support	VERB
ijtc-222	128	21	the	the	DET
ijtc-222	128	22	work	work	NOUN
ijtc-222	128	23	they	they	PRON
ijtc-222	128	24	do	do	VERB
ijtc-222	128	25	.	.	PUNCT
ijtc-222	129	1	auditors	auditor	NOUN
ijtc-222	129	2	have	have	VERB
ijtc-222	129	3	a	a	DET
ijtc-222	129	4	desire	desire	NOUN
ijtc-222	129	5	to	to	PART
ijtc-222	129	6	improve	improve	VERB
ijtc-222	129	7	their	their	PRON
ijtc-222	129	8	expertise	expertise	NOUN
ijtc-222	129	9	without	without	ADP
ijtc-222	129	10	any	any	DET
ijtc-222	129	11	demands	demand	NOUN
ijtc-222	129	12	from	from	ADP
ijtc-222	129	13	external	external	ADJ
ijtc-222	129	14	parties	party	NOUN
ijtc-222	129	15	.	.	PUNCT
ijtc-222	130	1	business	business	NOUN
ijtc-222	130	2	dedication	dedication	NOUN
ijtc-222	130	3	is	be	AUX
ijtc-222	130	4	a	a	DET
ijtc-222	130	5	problem	problem	NOUN
ijtc-222	130	6	through	through	ADP
ijtc-222	130	7	which	which	PRON
ijtc-222	130	8	a	a	DET
ijtc-222	130	9	worker	worker	NOUN
ijtc-222	130	10	edges	edge	VERB
ijtc-222	130	11	along	along	ADP
ijtc-222	130	12	with	with	ADP
ijtc-222	130	13	a	a	DET
ijtc-222	130	14	specific	specific	ADJ
ijtc-222	130	15	company	company	NOUN
ijtc-222	130	16	as	as	ADV
ijtc-222	130	17	well	well	ADV
ijtc-222	130	18	as	as	ADP
ijtc-222	130	19	its	its	PRON
ijtc-222	130	20	objectives	objective	NOUN
ijtc-222	130	21	as	as	ADV
ijtc-222	130	22	well	well	ADV
ijtc-222	130	23	as	as	ADP
ijtc-222	130	24	wishes	wish	NOUN
ijtc-222	130	25	towards	towards	ADP
ijtc-222	130	26	preserving	preserve	VERB
ijtc-222	130	27	its	its	PRON
ijtc-222	130	28	subscription	subscription	NOUN
ijtc-222	130	29	in	in	ADP
ijtc-222	130	30	the	the	DET
ijtc-222	130	31	company	company	NOUN
ijtc-222	130	32	.	.	PUNCT
ijtc-222	131	1	auditor	auditor	NOUN
ijtc-222	131	2	performance	performance	NOUN
ijtc-222	131	3	is	be	AUX
ijtc-222	131	4	a	a	DET
ijtc-222	131	5	quality	quality	NOUN
ijtc-222	131	6	work	work	NOUN
ijtc-222	131	7	result	result	NOUN
ijtc-222	131	8	accomplished	accomplish	VERB
ijtc-222	131	9	through	through	ADP
ijtc-222	131	10	an	an	DET
ijtc-222	131	11	auditor	auditor	NOUN
ijtc-222	131	12	in	in	ADP
ijtc-222	131	13	performing	perform	VERB
ijtc-222	131	14	his	his	PRON
ijtc-222	131	15	responsibilities	responsibility	NOUN
ijtc-222	131	16	according	accord	VERB
ijtc-222	131	17	to	to	ADP
ijtc-222	131	18	the	the	DET
ijtc-222	131	19	responsibilities	responsibility	NOUN
ijtc-222	131	20	designated	designate	VERB
ijtc-222	131	21	towards	towards	ADP
ijtc-222	131	22	him	he	PRON
ijtc-222	131	23	.	.	PUNCT
ijtc-222	132	1	so	so	ADV
ijtc-222	132	2	it	it	PRON
ijtc-222	132	3	can	can	AUX
ijtc-222	132	4	be	be	AUX
ijtc-222	132	5	concluded	conclude	VERB
ijtc-222	132	6	that	that	SCONJ
ijtc-222	132	7	the	the	PRON
ijtc-222	132	8	greater	great	ADJ
ijtc-222	132	9	the	the	DET
ijtc-222	132	10	desire	desire	NOUN
ijtc-222	132	11	of	of	ADP
ijtc-222	132	12	an	an	DET
ijtc-222	132	13	auditor	auditor	NOUN
ijtc-222	132	14	to	to	PART
ijtc-222	132	15	achieve	achieve	VERB
ijtc-222	132	16	maximum	maximum	ADJ
ijtc-222	132	17	audit	audit	NOUN
ijtc-222	132	18	objectives	objective	NOUN
ijtc-222	132	19	,	,	PUNCT
ijtc-222	132	20	the	the	PRON
ijtc-222	132	21	better	well	ADJ
ijtc-222	132	22	the	the	DET
ijtc-222	132	23	performance	performance	NOUN
ijtc-222	132	24	that	that	PRON
ijtc-222	132	25	will	will	AUX
ijtc-222	132	26	be	be	AUX
ijtc-222	132	27	given	give	VERB
ijtc-222	132	28	by	by	ADP
ijtc-222	132	29	an	an	DET
ijtc-222	132	30	auditor	auditor	NOUN
ijtc-222	132	31	,	,	PUNCT
ijtc-222	132	32	especially	especially	ADV
ijtc-222	132	33	the	the	DET
ijtc-222	132	34	responsibility	responsibility	NOUN
ijtc-222	132	35	and	and	CCONJ
ijtc-222	132	36	the	the	DET
ijtc-222	132	37	auditor	auditor	NOUN
ijtc-222	132	38	's	's	PART
ijtc-222	132	39	loyalty	loyalty	NOUN
ijtc-222	132	40	to	to	ADP
ijtc-222	132	41	the	the	DET
ijtc-222	132	42	organization	organization	NOUN
ijtc-222	132	43	.	.	PUNCT
ijtc-222	133	1	the	the	PRON
ijtc-222	133	2	higher	high	ADJ
ijtc-222	133	3	the	the	DET
ijtc-222	133	4	desire	desire	NOUN
ijtc-222	133	5	of	of	ADP
ijtc-222	133	6	an	an	DET
ijtc-222	133	7	auditor	auditor	NOUN
ijtc-222	133	8	to	to	PART
ijtc-222	133	9	achieve	achieve	VERB
ijtc-222	133	10	maximum	maximum	ADJ
ijtc-222	133	11	audit	audit	NOUN
ijtc-222	133	12	objectives	objective	NOUN
ijtc-222	133	13	,	,	PUNCT
ijtc-222	133	14	the	the	PRON
ijtc-222	133	15	better	well	ADJ
ijtc-222	133	16	the	the	DET
ijtc-222	133	17	performance	performance	NOUN
ijtc-222	133	18	an	an	DET
ijtc-222	133	19	auditor	auditor	NOUN
ijtc-222	133	20	will	will	AUX
ijtc-222	133	21	provide	provide	VERB
ijtc-222	133	22	,	,	PUNCT
ijtc-222	133	23	especially	especially	ADV
ijtc-222	133	24	the	the	DET
ijtc-222	133	25	responsibility	responsibility	NOUN
ijtc-222	133	26	and	and	CCONJ
ijtc-222	133	27	the	the	DET
ijtc-222	133	28	auditor	auditor	NOUN
ijtc-222	133	29	's	's	PART
ijtc-222	133	30	loyalty	loyalty	NOUN
ijtc-222	133	31	to	to	ADP
ijtc-222	133	32	the	the	DET
ijtc-222	133	33	organization	organization	NOUN
ijtc-222	133	34	.	.	PUNCT
ijtc-222	134	1	likewise	likewise	ADV
ijtc-222	134	2	with	with	ADP
ijtc-222	134	3	the	the	DET
ijtc-222	134	4	competence	competence	NOUN
ijtc-222	134	5	of	of	ADP
ijtc-222	134	6	auditors	auditor	NOUN
ijtc-222	134	7	,	,	PUNCT
ijtc-222	134	8	the	the	PRON
ijtc-222	134	9	better	well	ADJ
ijtc-222	134	10	the	the	DET
ijtc-222	134	11	competence	competence	NOUN
ijtc-222	134	12	of	of	ADP
ijtc-222	134	13	the	the	DET
ijtc-222	134	14	auditor	auditor	NOUN
ijtc-222	134	15	,	,	PUNCT
ijtc-222	134	16	the	the	PRON
ijtc-222	134	17	better	well	ADJ
ijtc-222	134	18	the	the	DET
ijtc-222	134	19	performance	performance	NOUN
ijtc-222	134	20	provided	provide	VERB
ijtc-222	134	21	by	by	ADP
ijtc-222	134	22	an	an	DET
ijtc-222	134	23	auditor	auditor	NOUN
ijtc-222	134	24	,	,	PUNCT
ijtc-222	134	25	especially	especially	ADV
ijtc-222	134	26	on	on	ADP
ijtc-222	134	27	the	the	DET
ijtc-222	134	28	results	result	NOUN
ijtc-222	134	29	of	of	ADP
ijtc-222	134	30	the	the	DET
ijtc-222	134	31	audit	audit	NOUN
ijtc-222	134	32	.	.	PUNCT
ijtc-222	135	1	based	base	VERB
ijtc-222	135	2	upon	upon	SCONJ
ijtc-222	135	3	the	the	DET
ijtc-222	135	4	description	description	NOUN
ijtc-222	135	5	over	over	ADP
ijtc-222	135	6	,	,	PUNCT
ijtc-222	135	7	the	the	DET
ijtc-222	135	8	complying	complying	NOUN
ijtc-222	135	9	with	with	ADP
ijtc-222	135	10	hypothesis	hypothesis	NOUN
ijtc-222	135	11	is	be	AUX
ijtc-222	135	12	developed	develop	VERB
ijtc-222	135	13	:	:	PUNCT
ijtc-222	135	14	mehods	mehod	VERB
ijtc-222	135	15	this	this	DET
ijtc-222	135	16	kind	kind	NOUN
ijtc-222	135	17	of	of	ADP
ijtc-222	135	18	research	research	NOUN
ijtc-222	135	19	study	study	NOUN
ijtc-222	135	20	is	be	AUX
ijtc-222	135	21	a	a	DET
ijtc-222	135	22	quantitative	quantitative	ADJ
ijtc-222	135	23	examination	examination	NOUN
ijtc-222	135	24	along	along	ADP
ijtc-222	135	25	with	with	ADP
ijtc-222	135	26	an	an	DET
ijtc-222	135	27	original	original	ADJ
ijtc-222	135	28	method	method	NOUN
ijtc-222	135	29	.	.	PUNCT
ijtc-222	136	1	the	the	DET
ijtc-222	136	2	populace	populace	NOUN
ijtc-222	136	3	of	of	ADP
ijtc-222	136	4	this	this	DET
ijtc-222	136	5	particular	particular	ADJ
ijtc-222	136	6	examination	examination	NOUN
ijtc-222	136	7	is	be	AUX
ijtc-222	136	8	auditors	auditor	NOUN
ijtc-222	136	9	that	that	PRON
ijtc-222	136	10	operate	operate	VERB
ijtc-222	136	11	in	in	ADP
ijtc-222	136	12	community	community	NOUN
ijtc-222	136	13	bookkeeping	bookkeeping	NOUN
ijtc-222	136	14	companies	company	NOUN
ijtc-222	136	15	throughout	throughout	ADP
ijtc-222	136	16	indonesia	indonesia	PROPN
ijtc-222	136	17	.	.	PUNCT
ijtc-222	137	1	info	info	NOUN
ijtc-222	137	2	concerning	concern	VERB
ijtc-222	137	3	the	the	DET
ijtc-222	137	4	variety	variety	NOUN
ijtc-222	137	5	of	of	ADP
ijtc-222	137	6	community	community	NOUN
ijtc-222	137	7	bookkeeping	bookkeeping	NOUN
ijtc-222	137	8	companies	company	NOUN
ijtc-222	137	9	in	in	ADP
ijtc-222	137	10	indonesia	indonesia	PROPN
ijtc-222	137	11	is	be	AUX
ijtc-222	137	12	acquired	acquire	VERB
ijtc-222	137	13	coming	come	VERB
ijtc-222	137	14	from	from	ADP
ijtc-222	137	15	the	the	DET
ijtc-222	137	16	variety	variety	NOUN
ijtc-222	137	17	of	of	ADP
ijtc-222	137	18	community	community	NOUN
ijtc-222	137	19	bookkeeping	bookkeeping	NOUN
ijtc-222	137	20	companies	company	NOUN
ijtc-222	137	21	signed	sign	VERB
ijtc-222	137	22	up	up	ADP
ijtc-222	137	23	in	in	ADP
ijtc-222	137	24	the	the	DET
ijtc-222	137	25	directory	directory	NOUN
ijtc-222	137	26	site	site	NOUN
ijtc-222	137	27	of	of	ADP
ijtc-222	137	28	the	the	DET
ijtc-222	137	29	indonesian	indonesian	ADJ
ijtc-222	137	30	accounting	accounting	PROPN
ijtc-222	137	31	professionals	professional	NOUN
ijtc-222	137	32	solid	solid	ADJ
ijtc-222	137	33	,	,	PUNCT
ijtc-222	137	34	the	the	DET
ijtc-222	137	35	community	community	NOUN
ijtc-222	137	36	accounting	accounting	NOUN
ijtc-222	137	37	professionals	professional	NOUN
ijtc-222	137	38	area	area	NOUN
ijtc-222	137	39	.	.	PUNCT
ijtc-222	138	1	the	the	DET
ijtc-222	138	2	example	example	NOUN
ijtc-222	138	3	of	of	ADP
ijtc-222	138	4	this	this	DET
ijtc-222	138	5	particular	particular	ADJ
ijtc-222	138	6	research	research	NOUN
ijtc-222	138	7	study	study	NOUN
ijtc-222	138	8	is	be	AUX
ijtc-222	138	9	the	the	DET
ijtc-222	138	10	auditors	auditor	NOUN
ijtc-222	138	11	that	that	PRON
ijtc-222	138	12	operate	operate	VERB
ijtc-222	138	13	at	at	ADP
ijtc-222	138	14	the	the	DET
ijtc-222	138	15	general	general	ADJ
ijtc-222	138	16	public	public	ADJ
ijtc-222	138	17	bookkeeping	bookkeeping	NOUN
ijtc-222	138	18	solid	solid	ADJ
ijtc-222	138	19	in	in	ADP
ijtc-222	138	20	surabaya	surabaya	PROPN
ijtc-222	138	21	.	.	PUNCT
ijtc-222	139	1	sampling	sample	VERB
ijtc-222	139	2	was	be	AUX
ijtc-222	139	3	determined	determine	VERB
ijtc-222	139	4	using	use	VERB
ijtc-222	139	5	the	the	DET
ijtc-222	139	6	purposive	purposive	ADJ
ijtc-222	139	7	sampling	sampling	NOUN
ijtc-222	139	8	method	method	NOUN
ijtc-222	139	9	,	,	PUNCT
ijtc-222	139	10	with	with	ADP
ijtc-222	139	11	the	the	DET
ijtc-222	139	12	criteria	criterion	NOUN
ijtc-222	139	13	used	use	VERB
ijtc-222	139	14	based	base	VERB
ijtc-222	139	15	on	on	ADP
ijtc-222	139	16	judgment	judgment	NOUN
ijtc-222	139	17	,	,	PUNCT
ijtc-222	139	18	namely	namely	ADV
ijtc-222	139	19	the	the	DET
ijtc-222	139	20	auditors	auditor	NOUN
ijtc-222	139	21	who	who	PRON
ijtc-222	139	22	work	work	VERB
ijtc-222	139	23	in	in	ADP
ijtc-222	139	24	the	the	DET
ijtc-222	139	25	office	office	NOUN
ijtc-222	139	26	.	.	PUNCT
ijtc-222	140	1	the	the	DET
ijtc-222	140	2	kind	kind	NOUN
ijtc-222	140	3	of	of	ADP
ijtc-222	140	4	information	information	NOUN
ijtc-222	140	5	utilized	utilize	VERB
ijtc-222	140	6	within	within	ADP
ijtc-222	140	7	this	this	DET
ijtc-222	140	8	particular	particular	ADJ
ijtc-222	140	9	research	research	NOUN
ijtc-222	140	10	study	study	NOUN
ijtc-222	140	11	is	be	AUX
ijtc-222	140	12	the	the	DET
ijtc-222	140	13	main	main	ADJ
ijtc-222	140	14	information	information	NOUN
ijtc-222	140	15	.	.	PUNCT
ijtc-222	141	1	main	main	ADJ
ijtc-222	141	2	information	information	NOUN
ijtc-222	141	3	is	be	AUX
ijtc-222	141	4	information	information	NOUN
ijtc-222	141	5	acquired	acquire	VERB
ijtc-222	141	6	straight	straight	ADV
ijtc-222	141	7	coming	come	VERB
ijtc-222	141	8	from	from	ADP
ijtc-222	141	9	information	information	NOUN
ijtc-222	141	10	resources	resource	NOUN
ijtc-222	141	11	that	that	PRON
ijtc-222	141	12	are	be	AUX
ijtc-222	141	13	particularly	particularly	ADV
ijtc-222	141	14	acquired	acquire	VERB
ijtc-222	141	15	as	as	ADV
ijtc-222	141	16	well	well	ADV
ijtc-222	141	17	as	as	ADP
ijtc-222	141	18	straight	straight	ADJ
ijtc-222	141	19	associated	associate	VERB
ijtc-222	141	20	with	with	ADP
ijtc-222	141	21	the	the	DET
ijtc-222	141	22	issues	issue	NOUN
ijtc-222	141	23	examined	examine	VERB
ijtc-222	141	24	(	(	PUNCT
ijtc-222	141	25	hair	hair	NOUN
ijtc-222	141	26	et	et	NOUN
ijtc-222	141	27	.	.	PROPN
ijtc-222	141	28	,	,	PUNCT
ijtc-222	141	29	al	al	PROPN
ijtc-222	141	30	.	.	PROPN
ijtc-222	141	31	,	,	PUNCT
ijtc-222	141	32	1998	1998	NUM
ijtc-222	141	33	)	)	PUNCT
ijtc-222	141	34	.	.	PUNCT
ijtc-222	142	1	the	the	DET
ijtc-222	142	2	information	information	NOUN
ijtc-222	142	3	within	within	ADP
ijtc-222	142	4	this	this	DET
ijtc-222	142	5	particular	particular	ADJ
ijtc-222	142	6	examination	examination	NOUN
ijtc-222	142	7	was	be	AUX
ijtc-222	142	8	acquired	acquire	VERB
ijtc-222	142	9	through	through	ADP
ijtc-222	142	10	providing	provide	VERB
ijtc-222	142	11	questionnaires	questionnaire	NOUN
ijtc-222	142	12	to	to	ADP
ijtc-222	142	13	participants	participant	NOUN
ijtc-222	142	14	.	.	PUNCT
ijtc-222	143	1	the	the	DET
ijtc-222	143	2	data	data	NOUN
ijtc-222	143	3	sources	source	NOUN
ijtc-222	143	4	in	in	ADP
ijtc-222	143	5	this	this	DET
ijtc-222	143	6	study	study	NOUN
ijtc-222	143	7	were	be	AUX
ijtc-222	143	8	auditors	auditor	NOUN
ijtc-222	143	9	who	who	PRON
ijtc-222	143	10	were	be	AUX
ijtc-222	143	11	selected	select	VERB
ijtc-222	143	12	as	as	ADP
ijtc-222	143	13	respondents	respondent	NOUN
ijtc-222	143	14	according	accord	VERB
ijtc-222	143	15	to	to	ADP
ijtc-222	143	16	predetermined	predetermine	VERB
ijtc-222	143	17	criteria	criterion	NOUN
ijtc-222	143	18	.	.	PUNCT
ijtc-222	144	1	data	datum	NOUN
ijtc-222	144	2	collection	collection	NOUN
ijtc-222	144	3	was	be	AUX
ijtc-222	144	4	carried	carry	VERB
ijtc-222	144	5	out	out	ADP
ijtc-222	144	6	through	through	ADP
ijtc-222	144	7	dispersing	disperse	VERB
ijtc-222	144	8	questionnaires	questionnaire	NOUN
ijtc-222	144	9	straight	straight	ADV
ijtc-222	144	10	towards	towards	ADP
ijtc-222	144	11	auditors	auditor	NOUN
ijtc-222	144	12	that	that	PRON
ijtc-222	144	13	operate	operate	VERB
ijtc-222	144	14	at	at	ADP
ijtc-222	144	15	the	the	DET
ijtc-222	144	16	tax	tax	NOUN
ijtc-222	144	17	obligation	obligation	NOUN
ijtc-222	144	18	bookkeeping	bookkeeping	NOUN
ijtc-222	144	19	solid	solid	ADJ
ijtc-222	144	20	in	in	ADP
ijtc-222	144	21	surabaya	surabaya	PROPN
ijtc-222	144	22	.	.	PUNCT
ijtc-222	145	1	auditor	auditor	NOUN
ijtc-222	145	2	performance	performance	NOUN
ijtc-222	145	3	variables	variable	NOUN
ijtc-222	145	4	are	be	AUX
ijtc-222	145	5	determined	determine	VERB
ijtc-222	145	6	utilizing	utilize	VERB
ijtc-222	145	7	concerns	concern	NOUN
ijtc-222	145	8	industrialized	industrialize	VERB
ijtc-222	145	9	through	through	ADP
ijtc-222	145	10	mahoney	mahoney	PROPN
ijtc-222	145	11	et	et	PROPN
ijtc-222	145	12	.	.	PROPN
ijtc-222	145	13	,	,	PUNCT
ijtc-222	145	14	al	al	PROPN
ijtc-222	145	15	.	.	PROPN
ijtc-222	146	1	(	(	PUNCT
ijtc-222	146	2	1965	1965	NUM
ijtc-222	146	3	)	)	PUNCT
ijtc-222	146	4	.	.	PUNCT
ijtc-222	147	1	the	the	DET
ijtc-222	147	2	tool	tool	NOUN
ijtc-222	147	3	of	of	ADP
ijtc-222	147	4	the	the	DET
ijtc-222	147	5	auditor	auditor	NOUN
ijtc-222	147	6	's	's	PART
ijtc-222	147	7	efficiency	efficiency	NOUN
ijtc-222	147	8	adjustable	adjustable	ADJ
ijtc-222	147	9	is	be	AUX
ijtc-222	147	10	determined	determine	VERB
ijtc-222	147	11	by	by	ADP
ijtc-222	147	12	using	use	VERB
ijtc-222	147	13	5	5	NUM
ijtc-222	147	14	questionnaires	questionnaire	NOUN
ijtc-222	147	15	.	.	PUNCT
ijtc-222	148	1	each	each	DET
ijtc-222	148	2	respondent	respondent	NOUN
ijtc-222	148	3	is	be	AUX
ijtc-222	148	4	asked	ask	VERB
ijtc-222	148	5	to	to	PART
ijtc-222	148	6	evaluate	evaluate	VERB
ijtc-222	148	7	the	the	DET
ijtc-222	148	8	performance	performance	NOUN
ijtc-222	148	9	which	which	PRON
ijtc-222	148	10	is	be	AUX
ijtc-222	148	11	divided	divide	VERB
ijtc-222	148	12	into	into	ADP
ijtc-222	148	13	five	five	NUM
ijtc-222	148	14	performance	performance	NOUN
ijtc-222	148	15	dimensions	dimension	NOUN
ijtc-222	148	16	,	,	PUNCT
ijtc-222	148	17	namely	namely	ADV
ijtc-222	148	18	planning	planning	NOUN
ijtc-222	148	19	,	,	PUNCT
ijtc-222	148	20	investigation	investigation	NOUN
ijtc-222	148	21	,	,	PUNCT
ijtc-222	148	22	coordination	coordination	NOUN
ijtc-222	148	23	,	,	PUNCT
ijtc-222	148	24	supervision	supervision	NOUN
ijtc-222	148	25	,	,	PUNCT
ijtc-222	148	26	and	and	CCONJ
ijtc-222	148	27	representation	representation	NOUN
ijtc-222	148	28	.	.	PUNCT
ijtc-222	149	1	the	the	DET
ijtc-222	149	2	locus	locus	NOUN
ijtc-222	149	3	of	of	ADP
ijtc-222	149	4	control	control	NOUN
ijtc-222	149	5	variable	variable	NOUN
ijtc-222	149	6	was	be	AUX
ijtc-222	149	7	measured	measure	VERB
ijtc-222	149	8	using	use	VERB
ijtc-222	149	9	questions	question	NOUN
ijtc-222	149	10	from	from	ADP
ijtc-222	149	11	kreitner	kreitner	NOUN
ijtc-222	149	12	and	and	CCONJ
ijtc-222	149	13	kinichi	kinichi	PROPN
ijtc-222	149	14	(	(	PUNCT
ijtc-222	149	15	2014	2014	NUM
ijtc-222	149	16	)	)	PUNCT
ijtc-222	149	17	.	.	PUNCT
ijtc-222	150	1	where	where	SCONJ
ijtc-222	150	2	this	this	DET
ijtc-222	150	3	instrument	instrument	NOUN
ijtc-222	150	4	is	be	AUX
ijtc-222	150	5	measured	measure	VERB
ijtc-222	150	6	by	by	ADP
ijtc-222	150	7	five	five	NUM
ijtc-222	150	8	questions	question	NOUN
ijtc-222	150	9	.	.	PUNCT
ijtc-222	151	1	each	each	DET
ijtc-222	151	2	respondent	respondent	NOUN
ijtc-222	151	3	is	be	AUX
ijtc-222	151	4	asked	ask	VERB
ijtc-222	151	5	to	to	PART
ijtc-222	151	6	identify	identify	VERB
ijtc-222	151	7	indicators	indicator	NOUN
ijtc-222	151	8	which	which	PRON
ijtc-222	151	9	include	include	VERB
ijtc-222	151	10	motivation	motivation	NOUN
ijtc-222	151	11	,	,	PUNCT
ijtc-222	151	12	achievement	achievement	NOUN
ijtc-222	151	13	,	,	PUNCT
ijtc-222	151	14	rewards	reward	VERB
ijtc-222	151	15	at	at	ADP
ijtc-222	151	16	work	work	NOUN
ijtc-222	151	17	,	,	PUNCT
ijtc-222	151	18	ability	ability	NOUN
ijtc-222	151	19	to	to	PART
ijtc-222	151	20	carry	carry	VERB
ijtc-222	151	21	mediating	mediate	VERB
ijtc-222	151	22	effects	effect	NOUN
ijtc-222	151	23	of	of	ADP
ijtc-222	151	24	auditor	auditor	NOUN
ijtc-222	151	25	expertise	expertise	NOUN
ijtc-222	151	26	on	on	ADP
ijtc-222	151	27	the	the	DET
ijtc-222	151	28	effect	effect	NOUN
ijtc-222	151	29	of	of	ADP
ijtc-222	151	30	locus	locus	NOUN
ijtc-222	151	31	of	of	ADP
ijtc-222	151	32	control	control	NOUN
ijtc-222	151	33	and	and	CCONJ
ijtc-222	151	34	organizational	organizational	ADJ
ijtc-222	151	35	commitment	commitment	NOUN
ijtc-222	151	36	on	on	ADP
ijtc-222	151	37	auditor	auditor	NOUN
ijtc-222	151	38	performance	performance	NOUN
ijtc-222	151	39	supriadi	supriadi	NOUN
ijtc-222	151	40	,	,	PUNCT
ijtc-222	151	41	harjanti	harjanti	VERB
ijtc-222	151	42	,	,	PUNCT
ijtc-222	151	43	&	&	CCONJ
ijtc-222	151	44	maghfiroh	maghfiroh	PROPN
ijtc-222	151	45	152	152	NUM
ijtc-222	151	46	|	|	CCONJ
ijtc-222	151	47	ilomata	ilomata	PROPN
ijtc-222	151	48	international	international	ADJ
ijtc-222	151	49	journal	journal	NOUN
ijtc-222	151	50	of	of	ADP
ijtc-222	151	51	tax	tax	PROPN
ijtc-222	151	52	&	&	CCONJ
ijtc-222	151	53	accounting	accounting	PROPN
ijtc-222	151	54	volume	volume	NOUN
ijtc-222	151	55	2	2	NUM
ijtc-222	151	56	issue	issue	NOUN
ijtc-222	151	57	2	2	NUM
ijtc-222	151	58	,	,	PUNCT
ijtc-222	151	59	april	april	PROPN
ijtc-222	151	60	2021	2021	NUM
ijtc-222	151	61	out	out	ADP
ijtc-222	151	62	work	work	NOUN
ijtc-222	151	63	,	,	PUNCT
ijtc-222	151	64	and	and	CCONJ
ijtc-222	151	65	job	job	NOUN
ijtc-222	151	66	satisfaction	satisfaction	NOUN
ijtc-222	151	67	.	.	PUNCT
ijtc-222	152	1	organizational	organizational	ADJ
ijtc-222	152	2	commitment	commitment	NOUN
ijtc-222	152	3	variable	variable	NOUN
ijtc-222	152	4	is	be	AUX
ijtc-222	152	5	determined	determine	VERB
ijtc-222	152	6	utilizing	utilize	VERB
ijtc-222	152	7	concerns	concern	NOUN
ijtc-222	152	8	industrialized	industrialize	VERB
ijtc-222	152	9	through	through	ADP
ijtc-222	152	10	mowday	mowday	PROPN
ijtc-222	152	11	et	et	PROPN
ijtc-222	152	12	.	.	PROPN
ijtc-222	152	13	,	,	PUNCT
ijtc-222	152	14	al	al	PROPN
ijtc-222	152	15	.	.	PROPN
ijtc-222	153	1	(	(	PUNCT
ijtc-222	153	2	1979	1979	NUM
ijtc-222	153	3	)	)	PUNCT
ijtc-222	153	4	.	.	PUNCT
ijtc-222	154	1	this	this	DET
ijtc-222	154	2	tool	tool	NOUN
ijtc-222	154	3	includes	include	VERB
ijtc-222	154	4	5	5	NUM
ijtc-222	154	5	concerns	concern	NOUN
ijtc-222	154	6	.	.	PUNCT
ijtc-222	155	1	the	the	DET
ijtc-222	155	2	dimension	dimension	NOUN
ijtc-222	155	3	method	method	NOUN
ijtc-222	155	4	utilizes	utilize	VERB
ijtc-222	155	5	a	a	DET
ijtc-222	155	6	likert	likert	ADJ
ijtc-222	155	7	factor	factor	NOUN
ijtc-222	155	8	1	1	NUM
ijtc-222	155	9	-	-	SYM
ijtc-222	155	10	5	5	NUM
ijtc-222	155	11	range	range	NOUN
ijtc-222	155	12	.	.	PUNCT
ijtc-222	156	1	greater	great	ADJ
ijtc-222	156	2	ratings	rating	NOUN
ijtc-222	156	3	stand	stand	VERB
ijtc-222	156	4	for	for	ADP
ijtc-222	156	5	higher	high	ADJ
ijtc-222	156	6	business	business	NOUN
ijtc-222	156	7	dedication	dedication	NOUN
ijtc-222	156	8	,	,	PUNCT
ijtc-222	156	9	whereas	whereas	SCONJ
ijtc-222	156	10	reduced	reduced	ADJ
ijtc-222	156	11	ratings	rating	NOUN
ijtc-222	156	12	stand	stand	VERB
ijtc-222	156	13	for	for	ADP
ijtc-222	156	14	reduced	reduce	VERB
ijtc-222	156	15	business	business	NOUN
ijtc-222	156	16	dedication	dedication	NOUN
ijtc-222	156	17	.	.	PUNCT
ijtc-222	157	1	the	the	DET
ijtc-222	157	2	adjustability	adjustability	NOUN
ijtc-222	157	3	of	of	ADP
ijtc-222	157	4	auditor	auditor	NOUN
ijtc-222	157	5	proficiency	proficiency	NOUN
ijtc-222	157	6	is	be	AUX
ijtc-222	157	7	determined	determine	VERB
ijtc-222	157	8	utilizing	utilize	VERB
ijtc-222	157	9	concerns	concern	NOUN
ijtc-222	157	10	industrialized	industrialize	VERB
ijtc-222	157	11	coming	come	VERB
ijtc-222	157	12	from	from	ADP
ijtc-222	157	13	chao	chao	PROPN
ijtc-222	157	14	et	et	PROPN
ijtc-222	157	15	.	.	PROPN
ijtc-222	157	16	,	,	PUNCT
ijtc-222	157	17	al	al	PROPN
ijtc-222	157	18	.	.	PROPN
ijtc-222	158	1	(	(	PUNCT
ijtc-222	158	2	1994	1994	NUM
ijtc-222	158	3	)	)	PUNCT
ijtc-222	158	4	.	.	PUNCT
ijtc-222	159	1	this	this	DET
ijtc-222	159	2	tool	tool	NOUN
ijtc-222	159	3	includes	include	VERB
ijtc-222	159	4	5	5	NUM
ijtc-222	159	5	concerns	concern	NOUN
ijtc-222	159	6	.	.	PUNCT
ijtc-222	160	1	the	the	DET
ijtc-222	160	2	dimension	dimension	NOUN
ijtc-222	160	3	method	method	NOUN
ijtc-222	160	4	utilizes	utilize	VERB
ijtc-222	160	5	a	a	DET
ijtc-222	160	6	likert	likert	ADJ
ijtc-222	160	7	factor	factor	NOUN
ijtc-222	160	8	1	1	NUM
ijtc-222	160	9	-	-	SYM
ijtc-222	160	10	5	5	NUM
ijtc-222	160	11	range	range	NOUN
ijtc-222	160	12	.	.	PUNCT
ijtc-222	161	1	greater	great	ADJ
ijtc-222	161	2	ratings	rating	NOUN
ijtc-222	161	3	stand	stand	VERB
ijtc-222	161	4	for	for	ADP
ijtc-222	161	5	higher	high	ADJ
ijtc-222	161	6	abilities	ability	NOUN
ijtc-222	161	7	,	,	PUNCT
ijtc-222	161	8	while	while	SCONJ
ijtc-222	161	9	reduced	reduced	ADJ
ijtc-222	161	10	ratings	rating	NOUN
ijtc-222	161	11	explain	explain	VERB
ijtc-222	161	12	reduced	reduced	ADJ
ijtc-222	161	13	abilities	ability	NOUN
ijtc-222	161	14	.	.	PUNCT
ijtc-222	162	1	in	in	ADP
ijtc-222	162	2	architectural	architectural	ADJ
ijtc-222	162	3	formula	formula	NOUN
ijtc-222	162	4	modeling	modeling	NOUN
ijtc-222	162	5	,	,	PUNCT
ijtc-222	162	6	screening	screen	VERB
ijtc-222	162	7	the	the	DET
ijtc-222	162	8	credibility	credibility	NOUN
ijtc-222	162	9	of	of	ADP
ijtc-222	162	10	the	the	DET
ijtc-222	162	11	research	research	NOUN
ijtc-222	162	12	study	study	NOUN
ijtc-222	162	13	tool	tool	NOUN
ijtc-222	162	14	such	such	ADJ
ijtc-222	162	15	as	as	ADP
ijtc-222	162	16	a	a	DET
ijtc-222	162	17	questionnaire	questionnaire	NOUN
ijtc-222	162	18	is	be	AUX
ijtc-222	162	19	carried	carry	VERB
ijtc-222	162	20	out	out	ADP
ijtc-222	162	21	using	use	VERB
ijtc-222	162	22	the	the	DET
ijtc-222	162	23	confirmatory	confirmatory	ADJ
ijtc-222	162	24	factor	factor	NOUN
ijtc-222	162	25	analysis	analysis	NOUN
ijtc-222	162	26	approach	approach	NOUN
ijtc-222	162	27	,	,	PUNCT
ijtc-222	162	28	which	which	PRON
ijtc-222	162	29	measures	measure	VERB
ijtc-222	162	30	the	the	DET
ijtc-222	162	31	validity	validity	NOUN
ijtc-222	162	32	of	of	ADP
ijtc-222	162	33	the	the	DET
ijtc-222	162	34	manifest	manif	ADJ
ijtc-222	162	35	variable	variable	NOUN
ijtc-222	162	36	against	against	ADP
ijtc-222	162	37	the	the	DET
ijtc-222	162	38	latent	latent	NOUN
ijtc-222	162	39	variable	variable	NOUN
ijtc-222	162	40	,	,	PUNCT
ijtc-222	162	41	while	while	SCONJ
ijtc-222	162	42	the	the	DET
ijtc-222	162	43	reliability	reliability	NOUN
ijtc-222	162	44	test	test	NOUN
ijtc-222	162	45	of	of	ADP
ijtc-222	162	46	the	the	DET
ijtc-222	162	47	research	research	NOUN
ijtc-222	162	48	instrument	instrument	NOUN
ijtc-222	162	49	is	be	AUX
ijtc-222	162	50	carried	carry	VERB
ijtc-222	162	51	out	out	ADP
ijtc-222	162	52	using	use	VERB
ijtc-222	162	53	cronbach	cronbach	ADJ
ijtc-222	162	54	alpha	alpha	NOUN
ijtc-222	162	55	.	.	PUNCT
ijtc-222	163	1	the	the	DET
ijtc-222	163	2	pattern	pattern	NOUN
ijtc-222	163	3	of	of	ADP
ijtc-222	163	4	influence	influence	NOUN
ijtc-222	163	5	between	between	ADP
ijtc-222	163	6	variables	variable	NOUN
ijtc-222	163	7	to	to	PART
ijtc-222	163	8	be	be	AUX
ijtc-222	163	9	studied	study	VERB
ijtc-222	163	10	is	be	AUX
ijtc-222	163	11	the	the	DET
ijtc-222	163	12	causal	causal	ADJ
ijtc-222	163	13	impact	impact	NOUN
ijtc-222	163	14	of	of	ADP
ijtc-222	163	15	several	several	ADJ
ijtc-222	163	16	private	private	ADJ
ijtc-222	163	17	variables	variable	NOUN
ijtc-222	163	18	on	on	ADP
ijtc-222	163	19	several	several	ADJ
ijtc-222	163	20	reliant	reliant	ADJ
ijtc-222	163	21	variables	variable	NOUN
ijtc-222	163	22	.	.	PUNCT
ijtc-222	164	1	the	the	DET
ijtc-222	164	2	form	form	NOUN
ijtc-222	164	3	of	of	ADP
ijtc-222	164	4	causal	causal	ADJ
ijtc-222	164	5	effect	effect	NOUN
ijtc-222	164	6	in	in	ADP
ijtc-222	164	7	this	this	DET
ijtc-222	164	8	study	study	NOUN
ijtc-222	164	9	uses	use	VERB
ijtc-222	164	10	a	a	DET
ijtc-222	164	11	model	model	NOUN
ijtc-222	164	12	that	that	PRON
ijtc-222	164	13	is	be	AUX
ijtc-222	164	14	not	not	PART
ijtc-222	164	15	simple	simple	ADJ
ijtc-222	164	16	,	,	PUNCT
ijtc-222	164	17	namely	namely	ADV
ijtc-222	164	18	the	the	DET
ijtc-222	164	19	existence	existence	NOUN
ijtc-222	164	20	of	of	ADP
ijtc-222	164	21	a	a	DET
ijtc-222	164	22	variable	variable	NOUN
ijtc-222	164	23	that	that	PRON
ijtc-222	164	24	has	have	VERB
ijtc-222	164	25	multiple	multiple	ADJ
ijtc-222	164	26	roles	role	NOUN
ijtc-222	164	27	,	,	PUNCT
ijtc-222	164	28	as	as	ADP
ijtc-222	164	29	an	an	DET
ijtc-222	164	30	independent	independent	ADJ
ijtc-222	164	31	variable	variable	NOUN
ijtc-222	164	32	in	in	ADP
ijtc-222	164	33	one	one	NUM
ijtc-222	164	34	case	case	NOUN
ijtc-222	164	35	but	but	CCONJ
ijtc-222	164	36	becomes	become	VERB
ijtc-222	164	37	the	the	DET
ijtc-222	164	38	dependent	dependent	ADJ
ijtc-222	164	39	variable	variable	NOUN
ijtc-222	164	40	in	in	ADP
ijtc-222	164	41	another	another	DET
ijtc-222	164	42	case	case	NOUN
ijtc-222	164	43	.	.	PUNCT
ijtc-222	165	1	this	this	DET
ijtc-222	165	2	form	form	NOUN
ijtc-222	165	3	of	of	ADP
ijtc-222	165	4	influence	influence	NOUN
ijtc-222	165	5	requires	require	VERB
ijtc-222	165	6	an	an	DET
ijtc-222	165	7	analytical	analytical	ADJ
ijtc-222	165	8	tool	tool	NOUN
ijtc-222	165	9	capable	capable	ADJ
ijtc-222	165	10	of	of	ADP
ijtc-222	165	11	simultaneously	simultaneously	ADV
ijtc-222	165	12	explaining	explain	VERB
ijtc-222	165	13	these	these	DET
ijtc-222	165	14	effects	effect	NOUN
ijtc-222	165	15	,	,	PUNCT
ijtc-222	165	16	namely	namely	ADV
ijtc-222	165	17	structural	structural	ADJ
ijtc-222	165	18	equation	equation	NOUN
ijtc-222	165	19	modeling	modeling	NOUN
ijtc-222	165	20	(	(	PUNCT
ijtc-222	165	21	sem	sem	NOUN
ijtc-222	165	22	)	)	PUNCT
ijtc-222	165	23	.	.	PUNCT
ijtc-222	166	1	sem	sem	PROPN
ijtc-222	166	2	processing	processing	NOUN
ijtc-222	166	3	uses	use	VERB
ijtc-222	166	4	the	the	DET
ijtc-222	166	5	analysis	analysis	NOUN
ijtc-222	166	6	of	of	ADP
ijtc-222	166	7	moment	moment	NOUN
ijtc-222	166	8	structure	structure	NOUN
ijtc-222	166	9	version	version	NOUN
ijtc-222	166	10	22.0	22.0	NUM
ijtc-222	166	11	program	program	NOUN
ijtc-222	166	12	.	.	PUNCT
ijtc-222	167	1	result	result	NOUN
ijtc-222	167	2	and	and	CCONJ
ijtc-222	167	3	discussion	discussion	VERB
ijtc-222	167	4	the	the	DET
ijtc-222	167	5	variety	variety	NOUN
ijtc-222	167	6	of	of	ADP
ijtc-222	167	7	examples	example	NOUN
ijtc-222	167	8	within	within	ADP
ijtc-222	167	9	this	this	DET
ijtc-222	167	10	particular	particular	ADJ
ijtc-222	167	11	examination	examination	NOUN
ijtc-222	167	12	were	be	AUX
ijtc-222	167	13	105	105	NUM
ijtc-222	167	14	participants	participant	NOUN
ijtc-222	167	15	.	.	PUNCT
ijtc-222	168	1	based	base	VERB
ijtc-222	168	2	on	on	ADP
ijtc-222	168	3	descriptive	descriptive	ADJ
ijtc-222	168	4	statistics	statistic	NOUN
ijtc-222	168	5	,	,	PUNCT
ijtc-222	168	6	the	the	DET
ijtc-222	168	7	average	average	ADJ
ijtc-222	168	8	organizational	organizational	ADJ
ijtc-222	168	9	commitment	commitment	NOUN
ijtc-222	168	10	variable	variable	NOUN
ijtc-222	168	11	is	be	AUX
ijtc-222	168	12	3.46	3.46	NUM
ijtc-222	168	13	.	.	PUNCT
ijtc-222	169	1	this	this	PRON
ijtc-222	169	2	shows	show	VERB
ijtc-222	169	3	that	that	SCONJ
ijtc-222	169	4	the	the	DET
ijtc-222	169	5	respondents	respondent	NOUN
ijtc-222	169	6	'	'	PART
ijtc-222	169	7	answers	answer	NOUN
ijtc-222	169	8	tend	tend	VERB
ijtc-222	169	9	to	to	PART
ijtc-222	169	10	agree	agree	VERB
ijtc-222	169	11	.	.	PUNCT
ijtc-222	170	1	the	the	DET
ijtc-222	170	2	auditors	auditor	NOUN
ijtc-222	170	3	agree	agree	VERB
ijtc-222	170	4	that	that	SCONJ
ijtc-222	170	5	the	the	DET
ijtc-222	170	6	public	public	ADJ
ijtc-222	170	7	accounting	accounting	NOUN
ijtc-222	170	8	firm	firm	NOUN
ijtc-222	170	9	is	be	AUX
ijtc-222	170	10	the	the	DET
ijtc-222	170	11	right	right	ADJ
ijtc-222	170	12	organization	organization	NOUN
ijtc-222	170	13	so	so	SCONJ
ijtc-222	170	14	that	that	SCONJ
ijtc-222	170	15	the	the	DET
ijtc-222	170	16	auditors	auditor	NOUN
ijtc-222	170	17	are	be	AUX
ijtc-222	170	18	ready	ready	ADJ
ijtc-222	170	19	to	to	PART
ijtc-222	170	20	accept	accept	VERB
ijtc-222	170	21	any	any	DET
ijtc-222	170	22	given	give	VERB
ijtc-222	170	23	assignment	assignment	NOUN
ijtc-222	170	24	.	.	PUNCT
ijtc-222	171	1	besides	besides	SCONJ
ijtc-222	171	2	,	,	PUNCT
ijtc-222	171	3	auditors	auditor	NOUN
ijtc-222	171	4	also	also	ADV
ijtc-222	171	5	feel	feel	VERB
ijtc-222	171	6	proud	proud	ADJ
ijtc-222	171	7	and	and	CCONJ
ijtc-222	171	8	comfortable	comfortable	ADJ
ijtc-222	171	9	to	to	PART
ijtc-222	171	10	join	join	VERB
ijtc-222	171	11	the	the	DET
ijtc-222	171	12	public	public	ADJ
ijtc-222	171	13	accounting	accounting	NOUN
ijtc-222	171	14	firm	firm	NOUN
ijtc-222	171	15	as	as	ADP
ijtc-222	171	16	the	the	DET
ijtc-222	171	17	best	good	ADJ
ijtc-222	171	18	place	place	NOUN
ijtc-222	171	19	to	to	AUX
ijtc-222	171	20	work	work	VERB
ijtc-222	171	21	because	because	SCONJ
ijtc-222	171	22	it	it	PRON
ijtc-222	171	23	can	can	AUX
ijtc-222	171	24	inspire	inspire	VERB
ijtc-222	171	25	them	they	PRON
ijtc-222	171	26	to	to	PART
ijtc-222	171	27	work	work	VERB
ijtc-222	171	28	well	well	ADV
ijtc-222	171	29	.	.	PUNCT
ijtc-222	172	1	likewise	likewise	ADV
ijtc-222	172	2	for	for	ADP
ijtc-222	172	3	other	other	ADJ
ijtc-222	172	4	variables	variable	NOUN
ijtc-222	172	5	,	,	PUNCT
ijtc-222	172	6	the	the	DET
ijtc-222	172	7	average	average	ADJ
ijtc-222	172	8	performance	performance	NOUN
ijtc-222	172	9	variable	variable	NOUN
ijtc-222	172	10	is	be	AUX
ijtc-222	172	11	3.48	3.48	NUM
ijtc-222	172	12	,	,	PUNCT
ijtc-222	172	13	locus	locus	NOUN
ijtc-222	172	14	of	of	ADP
ijtc-222	172	15	control	control	NOUN
ijtc-222	172	16	is	be	AUX
ijtc-222	172	17	3.60	3.60	NUM
ijtc-222	172	18	and	and	CCONJ
ijtc-222	172	19	auditor	auditor	NOUN
ijtc-222	172	20	expertise	expertise	NOUN
ijtc-222	172	21	is	be	AUX
ijtc-222	172	22	3.44	3.44	NUM
ijtc-222	172	23	,	,	PUNCT
ijtc-222	172	24	which	which	PRON
ijtc-222	172	25	shows	show	VERB
ijtc-222	172	26	that	that	SCONJ
ijtc-222	172	27	the	the	DET
ijtc-222	172	28	respondents	respondent	NOUN
ijtc-222	172	29	'	'	PART
ijtc-222	172	30	answers	answer	NOUN
ijtc-222	172	31	tend	tend	VERB
ijtc-222	172	32	to	to	PART
ijtc-222	172	33	agree	agree	VERB
ijtc-222	172	34	.	.	PUNCT
ijtc-222	173	1	measurement	measurement	NOUN
ijtc-222	173	2	model	model	NOUN
ijtc-222	173	3	is	be	AUX
ijtc-222	173	4	a	a	DET
ijtc-222	173	5	measurement	measurement	NOUN
ijtc-222	173	6	that	that	PRON
ijtc-222	173	7	shows	show	VERB
ijtc-222	173	8	how	how	SCONJ
ijtc-222	173	9	the	the	DET
ijtc-222	173	10	manifest	manif	ADJ
ijtc-222	173	11	variable	variable	NOUN
ijtc-222	173	12	(	(	PUNCT
ijtc-222	173	13	indicator	indicator	NOUN
ijtc-222	173	14	)	)	PUNCT
ijtc-222	173	15	represents	represent	VERB
ijtc-222	173	16	the	the	DET
ijtc-222	173	17	latent	latent	NOUN
ijtc-222	173	18	variable	variable	NOUN
ijtc-222	173	19	to	to	PART
ijtc-222	173	20	be	be	AUX
ijtc-222	173	21	measured	measure	VERB
ijtc-222	173	22	by	by	ADP
ijtc-222	173	23	testing	test	VERB
ijtc-222	173	24	the	the	DET
ijtc-222	173	25	validity	validity	NOUN
ijtc-222	173	26	and	and	CCONJ
ijtc-222	173	27	reliability	reliability	NOUN
ijtc-222	173	28	of	of	ADP
ijtc-222	173	29	latent	latent	NOUN
ijtc-222	173	30	variables	variable	NOUN
ijtc-222	173	31	through	through	ADP
ijtc-222	173	32	confirmatory	confirmatory	ADJ
ijtc-222	173	33	factor	factor	NOUN
ijtc-222	173	34	analysis	analysis	NOUN
ijtc-222	173	35	.	.	PUNCT
ijtc-222	174	1	this	this	DET
ijtc-222	174	2	study	study	NOUN
ijtc-222	174	3	will	will	AUX
ijtc-222	174	4	test	test	VERB
ijtc-222	174	5	the	the	DET
ijtc-222	174	6	validity	validity	NOUN
ijtc-222	174	7	of	of	ADP
ijtc-222	174	8	the	the	DET
ijtc-222	174	9	construct	construct	NOUN
ijtc-222	174	10	by	by	ADP
ijtc-222	174	11	looking	look	VERB
ijtc-222	174	12	at	at	ADP
ijtc-222	174	13	convergent	convergent	ADJ
ijtc-222	174	14	validity	validity	NOUN
ijtc-222	174	15	.	.	PUNCT
ijtc-222	175	1	tabel	tabel	NOUN
ijtc-222	175	2	1	1	NUM
ijtc-222	175	3	.	.	PUNCT
ijtc-222	175	4	measurement	measurement	NOUN
ijtc-222	175	5	of	of	ADP
ijtc-222	175	6	construct	construct	VERB
ijtc-222	175	7	reliability	reliability	NOUN
ijtc-222	175	8	and	and	CCONJ
ijtc-222	175	9	ave	ave	AUX
ijtc-222	175	10	construct	construct	VERB
ijtc-222	175	11	cr	cr	PROPN
ijtc-222	175	12	ave	ave	PROPN
ijtc-222	175	13	ave	ave	PROPN
ijtc-222	175	14	square	square	PROPN
ijtc-222	175	15	conclusion	conclusion	NOUN
ijtc-222	175	16	loc	loc	NOUN
ijtc-222	175	17	0.946	0.946	NUM
ijtc-222	175	18	0.777	0.777	NUM
ijtc-222	175	19	0.882	0.882	NUM
ijtc-222	175	20	valid	valid	ADJ
ijtc-222	175	21	and	and	CCONJ
ijtc-222	175	22	reliable	reliable	ADJ
ijtc-222	175	23	oc	oc	ADP
ijtc-222	175	24	0.961	0.961	NUM
ijtc-222	175	25	0.833	0.833	NUM
ijtc-222	175	26	0.912	0.912	NUM
ijtc-222	175	27	valid	valid	ADJ
ijtc-222	175	28	and	and	CCONJ
ijtc-222	175	29	reliable	reliable	ADJ
ijtc-222	175	30	ae	ae	PROPN
ijtc-222	175	31	0.950	0.950	NUM
ijtc-222	175	32	0.793	0.793	NUM
ijtc-222	175	33	0.891	0.891	NUM
ijtc-222	175	34	valid	valid	ADJ
ijtc-222	175	35	and	and	CCONJ
ijtc-222	175	36	reliable	reliable	ADJ
ijtc-222	175	37	ap	ap	PROPN
ijtc-222	175	38	0.937	0.937	NUM
ijtc-222	175	39	0.749	0.749	NUM
ijtc-222	175	40	0.866	0.866	NUM
ijtc-222	175	41	valid	valid	ADJ
ijtc-222	175	42	and	and	CCONJ
ijtc-222	175	43	reliable	reliable	ADJ
ijtc-222	175	44	source	source	NOUN
ijtc-222	175	45	:	:	PUNCT
ijtc-222	175	46	amos	amos	PROPN
ijtc-222	175	47	22.0	22.0	NUM
ijtc-222	175	48	output	output	VERB
ijtc-222	175	49	the	the	DET
ijtc-222	175	50	results	result	NOUN
ijtc-222	175	51	of	of	ADP
ijtc-222	175	52	the	the	DET
ijtc-222	175	53	calculations	calculation	NOUN
ijtc-222	175	54	shown	show	VERB
ijtc-222	175	55	in	in	ADP
ijtc-222	175	56	table	table	NOUN
ijtc-222	175	57	1	1	NUM
ijtc-222	175	58	show	show	VERB
ijtc-222	175	59	that	that	SCONJ
ijtc-222	175	60	all	all	DET
ijtc-222	175	61	latent	latent	NOUN
ijtc-222	175	62	variables	variable	NOUN
ijtc-222	175	63	have	have	VERB
ijtc-222	175	64	a	a	DET
ijtc-222	175	65	construct	construct	NOUN
ijtc-222	175	66	reliability	reliability	NOUN
ijtc-222	175	67	value	value	NOUN
ijtc-222	175	68	higher	high	ADJ
ijtc-222	175	69	than	than	ADP
ijtc-222	175	70	the	the	DET
ijtc-222	175	71	removed	remove	VERB
ijtc-222	175	72	worth	worth	NOUN
ijtc-222	175	73	,	,	PUNCT
ijtc-222	175	74	specifically	specifically	ADV
ijtc-222	175	75	0.7	0.7	NUM
ijtc-222	175	76	,	,	PUNCT
ijtc-222	175	77	it	it	PRON
ijtc-222	175	78	could	could	AUX
ijtc-222	175	79	be	be	AUX
ijtc-222	175	80	wrapped	wrap	VERB
ijtc-222	175	81	up	up	ADP
ijtc-222	175	82	that	that	PRON
ijtc-222	175	83	adjustable	adjustable	ADJ
ijtc-222	175	84	signs	sign	NOUN
ijtc-222	175	85	have	have	VERB
ijtc-222	175	86	great	great	ADJ
ijtc-222	175	87	interior	interior	ADJ
ijtc-222	175	88	uniformity	uniformity	NOUN
ijtc-222	175	89	.	.	PUNCT
ijtc-222	176	1	the	the	DET
ijtc-222	176	2	variance	variance	NOUN
ijtc-222	176	3	drawn	draw	VERB
ijtc-222	176	4	-	-	PUNCT
ijtc-222	176	5	out	out	ADP
ijtc-222	176	6	worth	worth	NOUN
ijtc-222	176	7	will	will	AUX
ijtc-222	176	8	certainly	certainly	ADV
ijtc-222	176	9	be	be	AUX
ijtc-222	176	10	smaller	small	ADJ
ijtc-222	176	11	sized	sized	ADJ
ijtc-222	176	12	compared	compare	VERB
ijtc-222	176	13	to	to	ADP
ijtc-222	176	14	the	the	DET
ijtc-222	176	15	build	build	NOUN
ijtc-222	176	16	dependability	dependability	NOUN
ijtc-222	176	17	worth	worth	ADJ
ijtc-222	176	18	.	.	PUNCT
ijtc-222	177	1	since	since	SCONJ
ijtc-222	177	2	the	the	DET
ijtc-222	177	3	4	4	NUM
ijtc-222	177	4	variables	variable	NOUN
ijtc-222	177	5	acquire	acquire	VERB
ijtc-222	177	6	a	a	DET
ijtc-222	177	7	worth	worth	ADJ
ijtc-222	177	8	drawn	draw	VERB
ijtc-222	177	9	-	-	PUNCT
ijtc-222	177	10	out	out	ADP
ijtc-222	177	11	variance	variance	NOUN
ijtc-222	177	12	value	value	NOUN
ijtc-222	177	13	>	>	X
ijtc-222	177	14	0.50	0.50	NUM
ijtc-222	177	15	,	,	PUNCT
ijtc-222	177	16	the	the	DET
ijtc-222	177	17	variance	variance	NOUN
ijtc-222	177	18	drawn	draw	VERB
ijtc-222	177	19	out	out	ADP
ijtc-222	177	20	coming	come	VERB
ijtc-222	177	21	from	from	ADP
ijtc-222	177	22	the	the	DET
ijtc-222	177	23	signs	sign	NOUN
ijtc-222	177	24	is	be	AUX
ijtc-222	177	25	higher	high	ADJ
ijtc-222	177	26	for	for	ADP
ijtc-222	177	27	the	the	DET
ijtc-222	177	28	mediating	mediate	VERB
ijtc-222	177	29	effects	effect	NOUN
ijtc-222	177	30	of	of	ADP
ijtc-222	177	31	auditor	auditor	NOUN
ijtc-222	177	32	expertise	expertise	NOUN
ijtc-222	177	33	on	on	ADP
ijtc-222	177	34	the	the	DET
ijtc-222	177	35	effect	effect	NOUN
ijtc-222	177	36	of	of	ADP
ijtc-222	177	37	locus	locus	NOUN
ijtc-222	177	38	of	of	ADP
ijtc-222	177	39	control	control	NOUN
ijtc-222	177	40	and	and	CCONJ
ijtc-222	177	41	organizational	organizational	ADJ
ijtc-222	177	42	commitment	commitment	NOUN
ijtc-222	177	43	on	on	ADP
ijtc-222	177	44	auditor	auditor	NOUN
ijtc-222	177	45	performance	performance	NOUN
ijtc-222	177	46	supriadi	supriadi	NOUN
ijtc-222	177	47	,	,	PUNCT
ijtc-222	177	48	harjanti	harjanti	VERB
ijtc-222	177	49	,	,	PUNCT
ijtc-222	177	50	&	&	CCONJ
ijtc-222	177	51	maghfiroh	maghfiroh	VERB
ijtc-222	177	52	153	153	NUM
ijtc-222	177	53	|	|	NOUN
ijtc-222	177	54	ilomata	ilomata	PROPN
ijtc-222	177	55	international	international	ADJ
ijtc-222	177	56	journal	journal	NOUN
ijtc-222	177	57	of	of	ADP
ijtc-222	177	58	tax	tax	PROPN
ijtc-222	177	59	&	&	CCONJ
ijtc-222	177	60	accounting	accounting	PROPN
ijtc-222	177	61	volume	volume	NOUN
ijtc-222	177	62	2	2	NUM
ijtc-222	177	63	issue	issue	NOUN
ijtc-222	177	64	2	2	NUM
ijtc-222	177	65	,	,	PUNCT
ijtc-222	177	66	april	april	PROPN
ijtc-222	177	67	2021	2021	NUM
ijtc-222	177	68	development	development	NOUN
ijtc-222	177	69	of	of	ADP
ijtc-222	177	70	latent	latent	NOUN
ijtc-222	177	71	variables	variable	NOUN
ijtc-222	177	72	.	.	PUNCT
ijtc-222	178	1	a	a	DET
ijtc-222	178	2	discriminant	discriminant	ADJ
ijtc-222	178	3	validity	validity	NOUN
ijtc-222	178	4	test	test	NOUN
ijtc-222	178	5	is	be	AUX
ijtc-222	178	6	conducted	conduct	VERB
ijtc-222	178	7	to	to	PART
ijtc-222	178	8	test	test	VERB
ijtc-222	178	9	two	two	NUM
ijtc-222	178	10	or	or	CCONJ
ijtc-222	178	11	more	more	ADJ
ijtc-222	178	12	constructs	construct	NOUN
ijtc-222	178	13	whether	whether	SCONJ
ijtc-222	178	14	they	they	PRON
ijtc-222	178	15	are	be	AUX
ijtc-222	178	16	different	different	ADJ
ijtc-222	178	17	and	and	CCONJ
ijtc-222	178	18	each	each	PRON
ijtc-222	178	19	is	be	AUX
ijtc-222	178	20	an	an	DET
ijtc-222	178	21	independent	independent	ADJ
ijtc-222	178	22	construct	construct	NOUN
ijtc-222	178	23	.	.	PUNCT
ijtc-222	179	1	based	base	VERB
ijtc-222	179	2	upon	upon	SCONJ
ijtc-222	179	3	dining	dining	NOUN
ijtc-222	179	4	table	table	NOUN
ijtc-222	179	5	2	2	NUM
ijtc-222	179	6	,	,	PUNCT
ijtc-222	179	7	it	it	PRON
ijtc-222	179	8	could	could	AUX
ijtc-222	179	9	be	be	AUX
ijtc-222	179	10	viewed	view	VERB
ijtc-222	179	11	that	that	SCONJ
ijtc-222	179	12	each	each	DET
ijtc-222	179	13	adjustable	adjustable	NOUN
ijtc-222	179	14	has	have	VERB
ijtc-222	179	15	a	a	DET
ijtc-222	179	16	greater	great	ADJ
ijtc-222	179	17	ave	ave	NOUN
ijtc-222	179	18	square	square	ADJ
ijtc-222	179	19	value	value	NOUN
ijtc-222	179	20	when	when	SCONJ
ijtc-222	179	21	compared	compare	VERB
ijtc-222	179	22	to	to	ADP
ijtc-222	179	23	the	the	DET
ijtc-222	179	24	correlation	correlation	NOUN
ijtc-222	179	25	between	between	ADP
ijtc-222	179	26	constructs	construct	NOUN
ijtc-222	179	27	,	,	PUNCT
ijtc-222	179	28	this	this	PRON
ijtc-222	179	29	shows	show	VERB
ijtc-222	179	30	that	that	SCONJ
ijtc-222	179	31	each	each	PRON
ijtc-222	179	32	is	be	AUX
ijtc-222	179	33	an	an	DET
ijtc-222	179	34	independent	independent	ADJ
ijtc-222	179	35	construct	construct	NOUN
ijtc-222	179	36	.	.	PUNCT
ijtc-222	180	1	tabel	tabel	NOUN
ijtc-222	180	2	2	2	NUM
ijtc-222	180	3	.	.	PUNCT
ijtc-222	180	4	discriminant	discriminant	PROPN
ijtc-222	180	5	validity	validity	PROPN
ijtc-222	180	6	loc	loc	PROPN
ijtc-222	180	7	oc	oc	PROPN
ijtc-222	180	8	ae	ae	PROPN
ijtc-222	180	9	ap	ap	PROPN
ijtc-222	180	10	loc	loc	PROPN
ijtc-222	180	11	0.882	0.882	NUM
ijtc-222	180	12	0.406	0.406	NUM
ijtc-222	180	13	0.579	0.579	NUM
ijtc-222	180	14	0.216	0.216	NUM
ijtc-222	180	15	oc	oc	ADP
ijtc-222	180	16	0.406	0.406	NUM
ijtc-222	180	17	0.912	0.912	NUM
ijtc-222	180	18	0.221	0.221	NUM
ijtc-222	180	19	0.374	0.374	NUM
ijtc-222	180	20	ae	ae	PROPN
ijtc-222	180	21	0.579	0.579	NUM
ijtc-222	180	22	0.221	0.221	NUM
ijtc-222	180	23	0.891	0.891	NUM
ijtc-222	180	24	0.290	0.290	NUM
ijtc-222	180	25	ap	ap	PROPN
ijtc-222	180	26	0.216	0.216	NUM
ijtc-222	180	27	0.374	0.374	NUM
ijtc-222	180	28	0.290	0.290	NUM
ijtc-222	180	29	0.866	0.866	NUM
ijtc-222	180	30	source	source	NOUN
ijtc-222	180	31	:	:	PUNCT
ijtc-222	180	32	amos	amos	PROPN
ijtc-222	180	33	22.0	22.0	NUM
ijtc-222	180	34	output	output	NOUN
ijtc-222	180	35	noted	note	VERB
ijtc-222	180	36	:	:	PUNCT
ijtc-222	180	37	loc	loc	ADJ
ijtc-222	180	38	:	:	PUNCT
ijtc-222	180	39	locus	locus	NOUN
ijtc-222	180	40	of	of	ADP
ijtc-222	180	41	control	control	NOUN
ijtc-222	180	42	oc	oc	NOUN
ijtc-222	180	43	:	:	PUNCT
ijtc-222	180	44	organizational	organizational	ADJ
ijtc-222	180	45	commitment	commitment	NOUN
ijtc-222	180	46	ae	ae	PROPN
ijtc-222	180	47	:	:	PUNCT
ijtc-222	180	48	auditor	auditor	PROPN
ijtc-222	180	49	expertise	expertise	NOUN
ijtc-222	180	50	ap	ap	PROPN
ijtc-222	180	51	:	:	PUNCT
ijtc-222	180	52	auditor	auditor	NOUN
ijtc-222	180	53	performance	performance	NOUN
ijtc-222	180	54	the	the	DET
ijtc-222	180	55	next	next	ADJ
ijtc-222	180	56	stage	stage	NOUN
ijtc-222	180	57	is	be	AUX
ijtc-222	180	58	the	the	DET
ijtc-222	180	59	model	model	NOUN
ijtc-222	180	60	suitability	suitability	NOUN
ijtc-222	180	61	test	test	NOUN
ijtc-222	180	62	where	where	SCONJ
ijtc-222	180	63	this	this	DET
ijtc-222	180	64	test	test	NOUN
ijtc-222	180	65	is	be	AUX
ijtc-222	180	66	carried	carry	VERB
ijtc-222	180	67	out	out	ADP
ijtc-222	180	68	using	use	VERB
ijtc-222	180	69	the	the	DET
ijtc-222	180	70	parameters	parameter	NOUN
ijtc-222	180	71	presented	present	VERB
ijtc-222	180	72	in	in	ADP
ijtc-222	180	73	table	table	NOUN
ijtc-222	180	74	3	3	NUM
ijtc-222	180	75	.	.	PUNCT
ijtc-222	181	1	if	if	SCONJ
ijtc-222	181	2	all	all	PRON
ijtc-222	181	3	of	of	ADP
ijtc-222	181	4	these	these	DET
ijtc-222	181	5	tests	test	NOUN
ijtc-222	181	6	meet	meet	VERB
ijtc-222	181	7	the	the	DET
ijtc-222	181	8	required	require	VERB
ijtc-222	181	9	criteria	criterion	NOUN
ijtc-222	181	10	,	,	PUNCT
ijtc-222	181	11	it	it	PRON
ijtc-222	181	12	means	mean	VERB
ijtc-222	181	13	that	that	SCONJ
ijtc-222	181	14	the	the	DET
ijtc-222	181	15	model	model	NOUN
ijtc-222	181	16	can	can	AUX
ijtc-222	181	17	be	be	AUX
ijtc-222	181	18	accepted	accept	VERB
ijtc-222	181	19	through	through	ADP
ijtc-222	181	20	structural	structural	ADJ
ijtc-222	181	21	model	model	NOUN
ijtc-222	181	22	testing	testing	NOUN
ijtc-222	181	23	.	.	PUNCT
ijtc-222	182	1	table	table	NOUN
ijtc-222	182	2	3	3	NUM
ijtc-222	182	3	shows	show	VERB
ijtc-222	182	4	that	that	SCONJ
ijtc-222	182	5	more	more	ADJ
ijtc-222	182	6	than	than	ADP
ijtc-222	182	7	half	half	NOUN
ijtc-222	182	8	of	of	ADP
ijtc-222	182	9	the	the	DET
ijtc-222	182	10	criteria	criterion	NOUN
ijtc-222	182	11	used	use	VERB
ijtc-222	182	12	have	have	VERB
ijtc-222	182	13	a	a	DET
ijtc-222	182	14	good	good	ADJ
ijtc-222	182	15	value	value	NOUN
ijtc-222	182	16	even	even	ADV
ijtc-222	182	17	though	though	SCONJ
ijtc-222	182	18	there	there	PRON
ijtc-222	182	19	are	be	VERB
ijtc-222	182	20	still	still	ADV
ijtc-222	182	21	two	two	NUM
ijtc-222	182	22	sub	sub	ADJ
ijtc-222	182	23	-	-	ADJ
ijtc-222	182	24	standard	standard	ADJ
ijtc-222	182	25	model	model	NOUN
ijtc-222	182	26	test	test	NOUN
ijtc-222	182	27	requirements	requirement	NOUN
ijtc-222	182	28	,	,	PUNCT
ijtc-222	182	29	but	but	CCONJ
ijtc-222	182	30	the	the	DET
ijtc-222	182	31	value	value	NOUN
ijtc-222	182	32	is	be	AUX
ijtc-222	182	33	the	the	DET
ijtc-222	182	34	value	value	NOUN
ijtc-222	182	35	that	that	PRON
ijtc-222	182	36	is	be	AUX
ijtc-222	182	37	closest	close	ADJ
ijtc-222	182	38	to	to	ADP
ijtc-222	182	39	the	the	DET
ijtc-222	182	40	predetermined	predetermine	VERB
ijtc-222	182	41	standard	standard	NOUN
ijtc-222	182	42	.	.	PUNCT
ijtc-222	183	1	tabel	tabel	NOUN
ijtc-222	183	2	3	3	NUM
ijtc-222	183	3	.	.	PUNCT
ijtc-222	183	4	goodness	goodness	NOUN
ijtc-222	183	5	of	of	ADP
ijtc-222	183	6	fit	fit	ADJ
ijtc-222	183	7	test	test	NOUN
ijtc-222	183	8	goodness	goodness	NOUN
ijtc-222	183	9	of	of	ADP
ijtc-222	183	10	fit	fit	ADJ
ijtc-222	183	11	index	index	NOUN
ijtc-222	183	12	cut	cut	NOUN
ijtc-222	183	13	-	-	PUNCT
ijtc-222	183	14	off	off	ADP
ijtc-222	183	15	value	value	NOUN
ijtc-222	183	16	estimation	estimation	NOUN
ijtc-222	183	17	conclusion	conclusion	NOUN
ijtc-222	183	18	chi	chi	ADJ
ijtc-222	183	19	-	-	PUNCT
ijtc-222	183	20	square	square	ADJ
ijtc-222	183	21	(	(	PUNCT
ijtc-222	183	22	χ2	χ2	PROPN
ijtc-222	183	23	)	)	PUNCT
ijtc-222	183	24	expected	expect	VERB
ijtc-222	183	25	small	small	ADJ
ijtc-222	183	26	172,882	172,882	NUM
ijtc-222	183	27	good	good	ADJ
ijtc-222	183	28	significance	significance	NOUN
ijtc-222	183	29	probability	probability	NOUN
ijtc-222	183	30	≥	≥	NOUN
ijtc-222	183	31	0,05	0,05	NOUN
ijtc-222	183	32	0,230	0,230	NUM
ijtc-222	184	1	good	good	ADJ
ijtc-222	184	2	rmsea	rmsea	NOUN
ijtc-222	184	3	≤	≤	NUM
ijtc-222	184	4	0,08	0,08	NUM
ijtc-222	184	5	0,028	0,028	PROPN
ijtc-222	184	6	good	good	ADJ
ijtc-222	184	7	gfi	gfi	PROPN
ijtc-222	184	8	≥	≥	NUM
ijtc-222	184	9	0,90	0,90	NOUN
ijtc-222	184	10	0,866	0,866	NUM
ijtc-222	184	11	marjinal	marjinal	ADJ
ijtc-222	184	12	agfi	agfi	NOUN
ijtc-222	184	13	≥	≥	NUM
ijtc-222	184	14	0,90	0,90	NOUN
ijtc-222	184	15	0,824	0,824	NUM
ijtc-222	184	16	marjinal	marjinal	ADJ
ijtc-222	184	17	cmin	cmin	PROPN
ijtc-222	184	18	/	/	SYM
ijtc-222	184	19	df	df	PROPN
ijtc-222	184	20	≤	≤	NUM
ijtc-222	184	21	3,00	3,00	NUM
ijtc-222	184	22	1,081	1,081	NUM
ijtc-222	184	23	good	good	ADJ
ijtc-222	184	24	tli	tli	X
ijtc-222	184	25	≥	≥	NUM
ijtc-222	184	26	0,95	0,95	NOUN
ijtc-222	184	27	0,994	0,994	NUM
ijtc-222	184	28	good	good	ADJ
ijtc-222	184	29	cfi	cfi	PROPN
ijtc-222	184	30	≥	≥	NUM
ijtc-222	184	31	0,95	0,95	NOUN
ijtc-222	184	32	0,995	0,995	NUM
ijtc-222	184	33	good	good	ADJ
ijtc-222	184	34	source	source	NOUN
ijtc-222	184	35	:	:	PUNCT
ijtc-222	184	36	amos	amos	PROPN
ijtc-222	184	37	22.0	22.0	NUM
ijtc-222	184	38	output	output	NOUN
ijtc-222	184	39	after	after	ADP
ijtc-222	184	40	testing	test	VERB
ijtc-222	184	41	the	the	DET
ijtc-222	184	42	measurement	measurement	NOUN
ijtc-222	184	43	model	model	NOUN
ijtc-222	184	44	and	and	CCONJ
ijtc-222	184	45	structural	structural	ADJ
ijtc-222	184	46	suitability	suitability	NOUN
ijtc-222	184	47	of	of	ADP
ijtc-222	184	48	the	the	DET
ijtc-222	184	49	model	model	NOUN
ijtc-222	184	50	,	,	PUNCT
ijtc-222	184	51	the	the	DET
ijtc-222	184	52	next	next	ADJ
ijtc-222	184	53	step	step	NOUN
ijtc-222	184	54	is	be	AUX
ijtc-222	184	55	testing	test	VERB
ijtc-222	184	56	the	the	DET
ijtc-222	184	57	hypothesis	hypothesis	NOUN
ijtc-222	184	58	proposed	propose	VERB
ijtc-222	184	59	in	in	ADP
ijtc-222	184	60	the	the	DET
ijtc-222	184	61	examination	examination	NOUN
ijtc-222	184	62	.	.	PUNCT
ijtc-222	185	1	the	the	DET
ijtc-222	185	2	outcomes	outcome	NOUN
ijtc-222	185	3	of	of	ADP
ijtc-222	185	4	hypothesis	hypothesis	NOUN
ijtc-222	185	5	screening	screening	NOUN
ijtc-222	185	6	are	be	AUX
ijtc-222	185	7	displayed	display	VERB
ijtc-222	185	8	in	in	ADP
ijtc-222	185	9	table	table	NOUN
ijtc-222	185	10	4	4	NUM
ijtc-222	185	11	.	.	NOUN
ijtc-222	185	12	0.316	0.316	NUM
ijtc-222	185	13	0.354	0.354	NUM
ijtc-222	185	14	0.192	0.192	NUM
ijtc-222	185	15	0.204	0.204	NUM
ijtc-222	185	16	0.500	0.500	NUM
ijtc-222	185	17	locus	locus	NOUN
ijtc-222	185	18	of	of	ADP
ijtc-222	185	19	control	control	NOUN
ijtc-222	185	20	organiz	organiz	NOUN
ijtc-222	185	21	.	.	PUNCT
ijtc-222	186	1	auditor	auditor	NOUN
ijtc-222	186	2	expertise	expertise	NOUN
ijtc-222	186	3	auditor	auditor	NOUN
ijtc-222	186	4	perform	perform	VERB
ijtc-222	186	5	mediating	mediate	VERB
ijtc-222	186	6	effects	effect	NOUN
ijtc-222	186	7	of	of	ADP
ijtc-222	186	8	auditor	auditor	NOUN
ijtc-222	186	9	expertise	expertise	NOUN
ijtc-222	186	10	on	on	ADP
ijtc-222	186	11	the	the	DET
ijtc-222	186	12	effect	effect	NOUN
ijtc-222	186	13	of	of	ADP
ijtc-222	186	14	locus	locus	NOUN
ijtc-222	186	15	of	of	ADP
ijtc-222	186	16	control	control	NOUN
ijtc-222	186	17	and	and	CCONJ
ijtc-222	186	18	organizational	organizational	ADJ
ijtc-222	186	19	commitment	commitment	NOUN
ijtc-222	186	20	on	on	ADP
ijtc-222	186	21	auditor	auditor	NOUN
ijtc-222	186	22	performance	performance	NOUN
ijtc-222	186	23	supriadi	supriadi	NOUN
ijtc-222	186	24	,	,	PUNCT
ijtc-222	186	25	harjanti	harjanti	VERB
ijtc-222	186	26	,	,	PUNCT
ijtc-222	186	27	&	&	CCONJ
ijtc-222	186	28	maghfiroh	maghfiroh	PROPN
ijtc-222	186	29	154	154	NUM
ijtc-222	186	30	|	|	ADV
ijtc-222	186	31	ilomata	ilomata	PROPN
ijtc-222	186	32	international	international	ADJ
ijtc-222	186	33	journal	journal	NOUN
ijtc-222	186	34	of	of	ADP
ijtc-222	186	35	tax	tax	PROPN
ijtc-222	186	36	&	&	CCONJ
ijtc-222	186	37	accounting	accounting	PROPN
ijtc-222	186	38	volume	volume	NOUN
ijtc-222	186	39	2	2	NUM
ijtc-222	186	40	issue	issue	NOUN
ijtc-222	186	41	2	2	NUM
ijtc-222	186	42	,	,	PUNCT
ijtc-222	186	43	april	april	PROPN
ijtc-222	186	44	2021	2021	NUM
ijtc-222	186	45	figure	figure	NOUN
ijtc-222	186	46	1	1	NUM
ijtc-222	186	47	.	.	PUNCT
ijtc-222	186	48	research	research	NOUN
ijtc-222	186	49	model	model	NOUN
ijtc-222	186	50	framework	framework	NOUN
ijtc-222	186	51	based	base	VERB
ijtc-222	186	52	upon	upon	SCONJ
ijtc-222	186	53	dining	dining	NOUN
ijtc-222	186	54	table	table	NOUN
ijtc-222	186	55	4	4	NUM
ijtc-222	186	56	,	,	PUNCT
ijtc-222	186	57	it	it	PRON
ijtc-222	186	58	is	be	AUX
ijtc-222	186	59	understood	understand	VERB
ijtc-222	186	60	that	that	SCONJ
ijtc-222	186	61	locus	locus	NOUN
ijtc-222	186	62	of	of	ADP
ijtc-222	186	63	command	command	NOUN
ijtc-222	186	64	has	have	VERB
ijtc-222	186	65	a	a	DET
ijtc-222	186	66	considerable	considerable	ADJ
ijtc-222	186	67	favorable	favorable	ADJ
ijtc-222	186	68	impact	impact	NOUN
ijtc-222	186	69	on	on	ADP
ijtc-222	186	70	auditor	auditor	NOUN
ijtc-222	186	71	proficiency	proficiency	NOUN
ijtc-222	186	72	.	.	PUNCT
ijtc-222	187	1	these	these	DET
ijtc-222	187	2	outcomes	outcome	NOUN
ijtc-222	187	3	are	be	AUX
ijtc-222	187	4	constant	constant	ADJ
ijtc-222	187	5	along	along	ADP
ijtc-222	187	6	with	with	ADP
ijtc-222	187	7	the	the	DET
ijtc-222	187	8	forecast	forecast	NOUN
ijtc-222	187	9	that	that	SCONJ
ijtc-222	187	10	locus	locus	NOUN
ijtc-222	187	11	of	of	ADP
ijtc-222	187	12	command	command	NOUN
ijtc-222	187	13	has	have	VERB
ijtc-222	187	14	a	a	DET
ijtc-222	187	15	considerable	considerable	ADJ
ijtc-222	187	16	impact	impact	NOUN
ijtc-222	187	17	on	on	ADP
ijtc-222	187	18	auditor	auditor	NOUN
ijtc-222	187	19	efficiency	efficiency	NOUN
ijtc-222	187	20	.	.	PUNCT
ijtc-222	188	1	people	people	NOUN
ijtc-222	188	2	along	along	ADP
ijtc-222	188	3	with	with	ADP
ijtc-222	188	4	interior	interior	ADJ
ijtc-222	188	5	locus	locus	NOUN
ijtc-222	188	6	of	of	ADP
ijtc-222	188	7	command	command	NOUN
ijtc-222	188	8	have	have	VERB
ijtc-222	188	9	the	the	DET
ijtc-222	188	10	tendency	tendency	NOUN
ijtc-222	188	11	to	to	PART
ijtc-222	188	12	get	get	VERB
ijtc-222	188	13	techniques	technique	NOUN
ijtc-222	188	14	as	as	ADV
ijtc-222	188	15	well	well	ADV
ijtc-222	188	16	as	as	ADP
ijtc-222	188	17	do	do	AUX
ijtc-222	188	18	n't	not	PART
ijtc-222	188	19	quit	quit	VERB
ijtc-222	188	20	quickly	quickly	ADV
ijtc-222	188	21	as	as	ADV
ijtc-222	188	22	well	well	ADV
ijtc-222	188	23	as	as	ADP
ijtc-222	188	24	are	be	AUX
ijtc-222	188	25	inspired	inspire	VERB
ijtc-222	188	26	towards	towards	ADP
ijtc-222	188	27	enhancing	enhance	VERB
ijtc-222	188	28	abilities	ability	NOUN
ijtc-222	188	29	.	.	PUNCT
ijtc-222	189	1	the	the	DET
ijtc-222	189	2	outcomes	outcome	NOUN
ijtc-222	189	3	of	of	ADP
ijtc-222	189	4	this	this	DET
ijtc-222	189	5	particular	particular	ADJ
ijtc-222	189	6	examination	examination	NOUN
ijtc-222	189	7	sustain	sustain	VERB
ijtc-222	189	8	the	the	DET
ijtc-222	189	9	research	research	NOUN
ijtc-222	189	10	study	study	NOUN
ijtc-222	189	11	carried	carry	VERB
ijtc-222	189	12	out	out	ADP
ijtc-222	189	13	through	through	ADP
ijtc-222	189	14	srimindarti	srimindarti	PROPN
ijtc-222	189	15	,	,	PUNCT
ijtc-222	189	16	c.	c.	PROPN
ijtc-222	189	17	,	,	PUNCT
ijtc-222	189	18	sunarto	sunarto	PROPN
ijtc-222	189	19	,	,	PUNCT
ijtc-222	189	20	&	&	CCONJ
ijtc-222	189	21	widati	widati	PROPN
ijtc-222	189	22	,	,	PUNCT
ijtc-222	189	23	l.	l.	PROPN
ijtc-222	189	24	w.	w.	PROPN
ijtc-222	189	25	(	(	PUNCT
ijtc-222	189	26	2015	2015	NUM
ijtc-222	189	27	)	)	PUNCT
ijtc-222	189	28	.	.	PUNCT
ijtc-222	190	1	the	the	DET
ijtc-222	190	2	results	result	NOUN
ijtc-222	190	3	of	of	ADP
ijtc-222	190	4	hypothesis	hypothesis	NOUN
ijtc-222	190	5	testing	testing	NOUN
ijtc-222	190	6	indicate	indicate	VERB
ijtc-222	190	7	that	that	SCONJ
ijtc-222	190	8	auditor	auditor	NOUN
ijtc-222	190	9	expertise	expertise	NOUN
ijtc-222	190	10	has	have	VERB
ijtc-222	190	11	a	a	DET
ijtc-222	190	12	considerable	considerable	ADJ
ijtc-222	190	13	impact	impact	NOUN
ijtc-222	190	14	on	on	ADP
ijtc-222	190	15	auditor	auditor	NOUN
ijtc-222	190	16	efficiency	efficiency	NOUN
ijtc-222	190	17	.	.	PUNCT
ijtc-222	191	1	this	this	DET
ijtc-222	191	2	schedules	schedule	NOUN
ijtc-222	191	3	to	to	ADP
ijtc-222	191	4	several	several	ADJ
ijtc-222	191	5	possibilities	possibility	NOUN
ijtc-222	191	6	,	,	PUNCT
ijtc-222	191	7	such	such	ADJ
ijtc-222	191	8	as	as	ADP
ijtc-222	191	9	based	base	VERB
ijtc-222	191	10	on	on	ADP
ijtc-222	191	11	the	the	DET
ijtc-222	191	12	respondent	respondent	NOUN
ijtc-222	191	13	's	's	PART
ijtc-222	191	14	description	description	NOUN
ijtc-222	191	15	,	,	PUNCT
ijtc-222	191	16	it	it	PRON
ijtc-222	191	17	can	can	AUX
ijtc-222	191	18	be	be	AUX
ijtc-222	191	19	seen	see	VERB
ijtc-222	191	20	that	that	SCONJ
ijtc-222	191	21	most	most	ADJ
ijtc-222	191	22	respondents	respondent	NOUN
ijtc-222	191	23	tend	tend	VERB
ijtc-222	191	24	to	to	PART
ijtc-222	191	25	agree	agree	VERB
ijtc-222	191	26	with	with	ADP
ijtc-222	191	27	the	the	DET
ijtc-222	191	28	auditor	auditor	NOUN
ijtc-222	191	29	's	's	PART
ijtc-222	191	30	expertise	expertise	NOUN
ijtc-222	191	31	question	question	NOUN
ijtc-222	191	32	,	,	PUNCT
ijtc-222	191	33	meaning	mean	VERB
ijtc-222	191	34	that	that	SCONJ
ijtc-222	191	35	the	the	DET
ijtc-222	191	36	respondent	respondent	NOUN
ijtc-222	191	37	has	have	VERB
ijtc-222	191	38	sufficient	sufficient	ADJ
ijtc-222	191	39	expertise	expertise	NOUN
ijtc-222	191	40	so	so	SCONJ
ijtc-222	191	41	that	that	SCONJ
ijtc-222	191	42	it	it	PRON
ijtc-222	191	43	influences	influence	VERB
ijtc-222	191	44	performance	performance	NOUN
ijtc-222	191	45	;	;	PUNCT
ijtc-222	191	46	as	as	ADV
ijtc-222	191	47	well	well	ADV
ijtc-222	191	48	as	as	ADP
ijtc-222	191	49	auditors	auditor	NOUN
ijtc-222	191	50	,	,	PUNCT
ijtc-222	191	51	both	both	CCONJ
ijtc-222	191	52	expert	expert	ADJ
ijtc-222	191	53	and	and	CCONJ
ijtc-222	191	54	less	less	ADV
ijtc-222	191	55	skilled	skilled	ADJ
ijtc-222	191	56	,	,	PUNCT
ijtc-222	191	57	always	always	ADV
ijtc-222	191	58	work	work	VERB
ijtc-222	191	59	under	under	ADP
ijtc-222	191	60	audit	audit	NOUN
ijtc-222	191	61	standards	standard	NOUN
ijtc-222	191	62	so	so	SCONJ
ijtc-222	191	63	that	that	SCONJ
ijtc-222	191	64	their	their	PRON
ijtc-222	191	65	performance	performance	NOUN
ijtc-222	191	66	is	be	AUX
ijtc-222	191	67	maintained	maintain	VERB
ijtc-222	191	68	.	.	PUNCT
ijtc-222	192	1	the	the	DET
ijtc-222	192	2	outcomes	outcome	NOUN
ijtc-222	192	3	of	of	ADP
ijtc-222	192	4	this	this	DET
ijtc-222	192	5	particular	particular	ADJ
ijtc-222	192	6	examination	examination	NOUN
ijtc-222	192	7	are	be	AUX
ijtc-222	192	8	actually	actually	ADV
ijtc-222	192	9	according	accord	VERB
ijtc-222	192	10	to	to	ADP
ijtc-222	192	11	the	the	DET
ijtc-222	192	12	research	research	NOUN
ijtc-222	192	13	study	study	NOUN
ijtc-222	192	14	of	of	ADP
ijtc-222	192	15	setiawan	setiawan	PROPN
ijtc-222	192	16	et	et	PROPN
ijtc-222	192	17	al	al	PROPN
ijtc-222	192	18	.	.	PROPN
ijtc-222	192	19	,	,	PUNCT
ijtc-222	192	20	(	(	PUNCT
ijtc-222	192	21	2020	2020	NUM
ijtc-222	192	22	)	)	PUNCT
ijtc-222	192	23	and	and	CCONJ
ijtc-222	192	24	effect	effect	NOUN
ijtc-222	192	25	et	et	PROPN
ijtc-222	192	26	al	al	PROPN
ijtc-222	192	27	.	.	PROPN
ijtc-222	192	28	,	,	PUNCT
ijtc-222	192	29	(	(	PUNCT
ijtc-222	192	30	2019	2019	NUM
ijtc-222	192	31	)	)	PUNCT
ijtc-222	192	32	based	base	VERB
ijtc-222	192	33	upon	upon	SCONJ
ijtc-222	192	34	dining	dining	NOUN
ijtc-222	192	35	table	table	NOUN
ijtc-222	192	36	4	4	NUM
ijtc-222	192	37	,	,	PUNCT
ijtc-222	192	38	it	it	PRON
ijtc-222	192	39	could	could	AUX
ijtc-222	192	40	be	be	AUX
ijtc-222	192	41	viewed	view	VERB
ijtc-222	192	42	that	that	SCONJ
ijtc-222	192	43	locus	locus	NOUN
ijtc-222	192	44	of	of	ADP
ijtc-222	192	45	command	command	NOUN
ijtc-222	192	46	has	have	VERB
ijtc-222	192	47	a	a	DET
ijtc-222	192	48	favorable	favorable	ADJ
ijtc-222	192	49	impact	impact	NOUN
ijtc-222	192	50	on	on	ADP
ijtc-222	192	51	auditor	auditor	NOUN
ijtc-222	192	52	efficiency	efficiency	NOUN
ijtc-222	192	53	.	.	PUNCT
ijtc-222	193	1	the	the	DET
ijtc-222	193	2	outcomes	outcome	NOUN
ijtc-222	193	3	of	of	ADP
ijtc-222	193	4	this	this	DET
ijtc-222	193	5	particular	particular	ADJ
ijtc-222	193	6	examination	examination	NOUN
ijtc-222	193	7	indicate	indicate	VERB
ijtc-222	193	8	that	that	SCONJ
ijtc-222	193	9	auditors	auditor	NOUN
ijtc-222	193	10	who	who	PRON
ijtc-222	193	11	believe	believe	VERB
ijtc-222	193	12	that	that	SCONJ
ijtc-222	193	13	the	the	DET
ijtc-222	193	14	outcomes	outcome	NOUN
ijtc-222	193	15	acquired	acquire	VERB
ijtc-222	193	16	are	be	AUX
ijtc-222	193	17	much	much	ADV
ijtc-222	193	18	a	a	DET
ijtc-222	193	19	lot	lot	NOUN
ijtc-222	193	20	extra	extra	NOUN
ijtc-222	193	21	identified	identify	VERB
ijtc-222	193	22	through	through	ADP
ijtc-222	193	23	internal	internal	ADJ
ijtc-222	193	24	and	and	CCONJ
ijtc-222	193	25	external	external	ADJ
ijtc-222	193	26	factors	factor	NOUN
ijtc-222	193	27	will	will	AUX
ijtc-222	193	28	do	do	VERB
ijtc-222	193	29	their	their	PRON
ijtc-222	193	30	best	good	ADJ
ijtc-222	193	31	and	and	CCONJ
ijtc-222	193	32	will	will	AUX
ijtc-222	193	33	not	not	PART
ijtc-222	193	34	give	give	VERB
ijtc-222	193	35	up	up	ADP
ijtc-222	193	36	easily	easily	ADV
ijtc-222	193	37	,	,	PUNCT
ijtc-222	193	38	resulting	result	VERB
ijtc-222	193	39	in	in	ADP
ijtc-222	193	40	high	high	ADJ
ijtc-222	193	41	efficiency	efficiency	NOUN
ijtc-222	193	42	.	.	PUNCT
ijtc-222	194	1	the	the	DET
ijtc-222	194	2	outcomes	outcome	NOUN
ijtc-222	194	3	of	of	ADP
ijtc-222	194	4	this	this	DET
ijtc-222	194	5	particular	particular	ADJ
ijtc-222	194	6	examination	examination	NOUN
ijtc-222	194	7	support	support	VERB
ijtc-222	194	8	the	the	DET
ijtc-222	194	9	research	research	NOUN
ijtc-222	194	10	of	of	ADP
ijtc-222	194	11	srimindarti	srimindarti	PROPN
ijtc-222	194	12	,	,	PUNCT
ijtc-222	194	13	c.	c.	NOUN
ijtc-222	194	14	,	,	PUNCT
ijtc-222	194	15	sunarto	sunarto	PROPN
ijtc-222	194	16	,	,	PUNCT
ijtc-222	194	17	&	&	CCONJ
ijtc-222	194	18	widati	widati	PROPN
ijtc-222	194	19	,	,	PUNCT
ijtc-222	194	20	l.	l.	PROPN
ijtc-222	194	21	w.	w.	PROPN
ijtc-222	194	22	(	(	PUNCT
ijtc-222	194	23	2015	2015	NUM
ijtc-222	194	24	)	)	PUNCT
ijtc-222	194	25	and	and	CCONJ
ijtc-222	194	26	damico	damico	PROPN
ijtc-222	194	27	,	,	PUNCT
ijtc-222	194	28	j.	j.	PROPN
ijtc-222	194	29	s.	s.	PROPN
ijtc-222	194	30	,	,	PUNCT
ijtc-222	194	31	&	&	CCONJ
ijtc-222	194	32	ball	ball	PROPN
ijtc-222	194	33	,	,	PUNCT
ijtc-222	194	34	m.	m.	NOUN
ijtc-222	194	35	j.	j.	PROPN
ijtc-222	194	36	(	(	PUNCT
ijtc-222	194	37	2019	2019	NUM
ijtc-222	194	38	)	)	PUNCT
ijtc-222	194	39	.	.	PUNCT
ijtc-222	195	1	table	table	NOUN
ijtc-222	195	2	4	4	NUM
ijtc-222	195	3	shows	show	VERB
ijtc-222	195	4	that	that	SCONJ
ijtc-222	195	5	business	business	NOUN
ijtc-222	195	6	dedication	dedication	NOUN
ijtc-222	195	7	is	be	AUX
ijtc-222	195	8	shown	show	VERB
ijtc-222	195	9	towards	towards	ADP
ijtc-222	195	10	having	have	VERB
ijtc-222	195	11	a	a	DET
ijtc-222	195	12	considerable	considerable	ADJ
ijtc-222	195	13	favorable	favorable	ADJ
ijtc-222	195	14	impact	impact	NOUN
ijtc-222	195	15	on	on	ADP
ijtc-222	195	16	efficiency	efficiency	NOUN
ijtc-222	195	17	.	.	PUNCT
ijtc-222	196	1	auditors	auditor	NOUN
ijtc-222	196	2	that	that	PRON
ijtc-222	196	3	have	have	VERB
ijtc-222	196	4	a	a	DET
ijtc-222	196	5	higher	high	ADJ
ijtc-222	196	6	dedication	dedication	NOUN
ijtc-222	196	7	towards	towards	ADP
ijtc-222	196	8	the	the	DET
ijtc-222	196	9	company	company	NOUN
ijtc-222	196	10	will	will	AUX
ijtc-222	196	11	certainly	certainly	ADV
ijtc-222	196	12	be	be	AUX
ijtc-222	196	13	inspired	inspire	VERB
ijtc-222	196	14	towards	towards	ADP
ijtc-222	196	15	function	function	NOUN
ijtc-222	196	16	efficiently	efficiently	ADV
ijtc-222	196	17	to	to	PART
ijtc-222	196	18	preserve	preserve	VERB
ijtc-222	196	19	subscription	subscription	NOUN
ijtc-222	196	20	in	in	ADP
ijtc-222	196	21	the	the	DET
ijtc-222	196	22	company	company	NOUN
ijtc-222	196	23	leading	lead	VERB
ijtc-222	196	24	to	to	ADP
ijtc-222	196	25	enhanced	enhanced	ADJ
ijtc-222	196	26	efficiency	efficiency	NOUN
ijtc-222	196	27	.	.	PUNCT
ijtc-222	197	1	the	the	DET
ijtc-222	197	2	outcomes	outcome	NOUN
ijtc-222	197	3	of	of	ADP
ijtc-222	197	4	this	this	DET
ijtc-222	197	5	particular	particular	ADJ
ijtc-222	197	6	examination	examination	NOUN
ijtc-222	197	7	sustain	sustain	VERB
ijtc-222	197	8	the	the	DET
ijtc-222	197	9	research	research	NOUN
ijtc-222	197	10	study	study	NOUN
ijtc-222	197	11	of	of	ADP
ijtc-222	197	12	anugerah	anugerah	PROPN
ijtc-222	197	13	,	,	PUNCT
ijtc-222	197	14	r.	r.	PROPN
ijtc-222	197	15	,	,	PUNCT
ijtc-222	197	16	anita	anita	PROPN
ijtc-222	197	17	,	,	PUNCT
ijtc-222	197	18	r.	r.	PROPN
ijtc-222	197	19	,	,	PUNCT
ijtc-222	197	20	nelly	nelly	PROPN
ijtc-222	197	21	sari	sari	PROPN
ijtc-222	197	22	,	,	PUNCT
ijtc-222	197	23	r.	r.	PROPN
ijtc-222	197	24	,	,	PUNCT
ijtc-222	197	25	&	&	CCONJ
ijtc-222	197	26	zenita	zenita	PROPN
ijtc-222	197	27	,	,	PUNCT
ijtc-222	197	28	r.	r.	PROPN
ijtc-222	197	29	(	(	PUNCT
ijtc-222	197	30	2016	2016	NUM
ijtc-222	197	31	)	)	PUNCT
ijtc-222	197	32	that	that	PRON
ijtc-222	197	33	discovered	discover	VERB
ijtc-222	197	34	that	that	SCONJ
ijtc-222	197	35	business	business	NOUN
ijtc-222	197	36	dedication	dedication	NOUN
ijtc-222	197	37	has	have	VERB
ijtc-222	197	38	a	a	DET
ijtc-222	197	39	considerable	considerable	ADJ
ijtc-222	197	40	impact	impact	NOUN
ijtc-222	197	41	on	on	ADP
ijtc-222	197	42	auditor	auditor	NOUN
ijtc-222	197	43	efficiency	efficiency	NOUN
ijtc-222	197	44	.	.	PUNCT
ijtc-222	198	1	table	table	NOUN
ijtc-222	198	2	4	4	NUM
ijtc-222	198	3	.	.	PUNCT
ijtc-222	198	4	significance	significance	NOUN
ijtc-222	198	5	test	test	NOUN
ijtc-222	198	6	of	of	ADP
ijtc-222	198	7	the	the	DET
ijtc-222	198	8	effect	effect	NOUN
ijtc-222	198	9	between	between	ADP
ijtc-222	198	10	constructs	construct	NOUN
ijtc-222	198	11	construct	construct	VERB
ijtc-222	198	12	estimate	estimate	VERB
ijtc-222	198	13	s.e	s.e	PROPN
ijtc-222	198	14	.	.	PROPN
ijtc-222	198	15	c.r	c.r	PROPN
ijtc-222	198	16	.	.	PROPN
ijtc-222	199	1	p	p	ADJ
ijtc-222	199	2	-	-	PUNCT
ijtc-222	199	3	value	value	NOUN
ijtc-222	199	4	conclusion	conclusion	NOUN
ijtc-222	199	5	auditor	auditor	NOUN
ijtc-222	199	6	expertise	expertise	NOUN
ijtc-222	199	7	<	<	X
ijtc-222	199	8	--locus	--locus	PUNCT
ijtc-222	199	9	of	of	ADP
ijtc-222	199	10	control	control	NOUN
ijtc-222	199	11	0.500	0.500	NUM
ijtc-222	199	12	0.090	0.090	NUM
ijtc-222	199	13	5.574	5.574	NUM
ijtc-222	199	14	0.000	0.000	NUM
ijtc-222	199	15	significant	significant	ADJ
ijtc-222	199	16	auditor	auditor	NOUN
ijtc-222	199	17	expertise	expertise	NOUN
ijtc-222	199	18	<	<	X
ijtc-222	199	19	--org	--org	X
ijtc-222	199	20	.	.	PUNCT
ijtc-222	200	1	commitment	commitment	NOUN
ijtc-222	200	2	0.192	0.192	NUM
ijtc-222	200	3	0.081	0.081	NUM
ijtc-222	200	4	2.357	2.357	NUM
ijtc-222	200	5	0.018	0.018	NUM
ijtc-222	200	6	significant	significant	ADJ
ijtc-222	200	7	auditor	auditor	NOUN
ijtc-222	200	8	perform	perform	VERB
ijtc-222	200	9	<	<	X
ijtc-222	200	10	--org	--org	X
ijtc-222	200	11	.	.	PUNCT
ijtc-222	201	1	commitment	commitment	NOUN
ijtc-222	201	2	0.354	0.354	NUM
ijtc-222	201	3	0.090	0.090	NUM
ijtc-222	201	4	3.928	3.928	NUM
ijtc-222	201	5	0.000	0.000	NUM
ijtc-222	201	6	significant	significant	ADJ
ijtc-222	201	7	auditor	auditor	NOUN
ijtc-222	201	8	perform	perform	VERB
ijtc-222	201	9	<	<	X
ijtc-222	201	10	--locus	--locus	PUNCT
ijtc-222	201	11	of	of	ADP
ijtc-222	201	12	control	control	NOUN
ijtc-222	201	13	0.204	0.204	NUM
ijtc-222	201	14	0.102	0.102	NUM
ijtc-222	201	15	1.995	1.995	NUM
ijtc-222	201	16	0.046	0.046	NUM
ijtc-222	201	17	significant	significant	ADJ
ijtc-222	201	18	auditor	auditor	NOUN
ijtc-222	201	19	perform	perform	VERB
ijtc-222	201	20	<	<	NOUN
ijtc-222	201	21	--auditor	--auditor	NOUN
ijtc-222	201	22	expertise	expertise	NOUN
ijtc-222	201	23	0.316	0.316	NUM
ijtc-222	201	24	0.120	0.120	NUM
ijtc-222	201	25	2.625	2.625	NUM
ijtc-222	201	26	0.009	0.009	NUM
ijtc-222	201	27	significant	significant	ADJ
ijtc-222	201	28	source	source	NOUN
ijtc-222	201	29	:	:	PUNCT
ijtc-222	201	30	amos	amos	PROPN
ijtc-222	201	31	22.0	22.0	NUM
ijtc-222	201	32	output	output	NOUN
ijtc-222	201	33	mediating	mediating	NOUN
ijtc-222	201	34	effects	effect	NOUN
ijtc-222	201	35	of	of	ADP
ijtc-222	201	36	auditor	auditor	NOUN
ijtc-222	201	37	expertise	expertise	NOUN
ijtc-222	201	38	on	on	ADP
ijtc-222	201	39	the	the	DET
ijtc-222	201	40	effect	effect	NOUN
ijtc-222	201	41	of	of	ADP
ijtc-222	201	42	locus	locus	NOUN
ijtc-222	201	43	of	of	ADP
ijtc-222	201	44	control	control	NOUN
ijtc-222	201	45	and	and	CCONJ
ijtc-222	201	46	organizational	organizational	ADJ
ijtc-222	201	47	commitment	commitment	NOUN
ijtc-222	201	48	on	on	ADP
ijtc-222	201	49	auditor	auditor	NOUN
ijtc-222	201	50	performance	performance	NOUN
ijtc-222	201	51	supriadi	supriadi	NOUN
ijtc-222	201	52	,	,	PUNCT
ijtc-222	201	53	harjanti	harjanti	VERB
ijtc-222	201	54	,	,	PUNCT
ijtc-222	201	55	&	&	CCONJ
ijtc-222	201	56	maghfiroh	maghfiroh	PROPN
ijtc-222	201	57	155	155	NUM
ijtc-222	201	58	|	|	ADV
ijtc-222	201	59	ilomata	ilomata	PROPN
ijtc-222	201	60	international	international	ADJ
ijtc-222	201	61	journal	journal	NOUN
ijtc-222	201	62	of	of	ADP
ijtc-222	201	63	tax	tax	PROPN
ijtc-222	201	64	&	&	CCONJ
ijtc-222	201	65	accounting	accounting	PROPN
ijtc-222	201	66	volume	volume	NOUN
ijtc-222	201	67	2	2	NUM
ijtc-222	201	68	issue	issue	NOUN
ijtc-222	201	69	2	2	NUM
ijtc-222	201	70	,	,	PUNCT
ijtc-222	201	71	april	april	PROPN
ijtc-222	201	72	2021	2021	NUM
ijtc-222	201	73	based	base	VERB
ijtc-222	201	74	on	on	ADP
ijtc-222	201	75	the	the	DET
ijtc-222	201	76	results	result	NOUN
ijtc-222	201	77	of	of	ADP
ijtc-222	201	78	the	the	DET
ijtc-222	201	79	direct	direct	ADJ
ijtc-222	201	80	and	and	CCONJ
ijtc-222	201	81	indirect	indirect	ADJ
ijtc-222	201	82	relationships	relationship	NOUN
ijtc-222	201	83	in	in	ADP
ijtc-222	201	84	table	table	NOUN
ijtc-222	201	85	5	5	NUM
ijtc-222	201	86	,	,	PUNCT
ijtc-222	201	87	it	it	PRON
ijtc-222	201	88	can	can	AUX
ijtc-222	201	89	be	be	AUX
ijtc-222	201	90	concluded	conclude	VERB
ijtc-222	201	91	that	that	SCONJ
ijtc-222	201	92	the	the	DET
ijtc-222	201	93	variable	variable	NOUN
ijtc-222	201	94	of	of	ADP
ijtc-222	201	95	auditor	auditor	NOUN
ijtc-222	201	96	expertise	expertise	NOUN
ijtc-222	201	97	can	can	AUX
ijtc-222	201	98	moderate	moderate	VERB
ijtc-222	201	99	the	the	DET
ijtc-222	201	100	impact	impact	NOUN
ijtc-222	201	101	of	of	ADP
ijtc-222	201	102	locus	locus	NOUN
ijtc-222	201	103	of	of	ADP
ijtc-222	201	104	command	command	NOUN
ijtc-222	201	105	as	as	ADV
ijtc-222	201	106	well	well	ADV
ijtc-222	201	107	as	as	ADP
ijtc-222	201	108	business	business	NOUN
ijtc-222	201	109	dedication	dedication	NOUN
ijtc-222	201	110	on	on	ADP
ijtc-222	201	111	auditor	auditor	NOUN
ijtc-222	201	112	efficiency	efficiency	NOUN
ijtc-222	201	113	.	.	PUNCT
ijtc-222	202	1	this	this	DET
ijtc-222	202	2	outcome	outcome	NOUN
ijtc-222	202	3	is	be	AUX
ijtc-222	202	4	since	since	SCONJ
ijtc-222	202	5	the	the	DET
ijtc-222	202	6	relationship	relationship	NOUN
ijtc-222	202	7	between	between	ADP
ijtc-222	202	8	expertise	expertise	NOUN
ijtc-222	202	9	and	and	CCONJ
ijtc-222	202	10	performance	performance	NOUN
ijtc-222	202	11	has	have	VERB
ijtc-222	202	12	a	a	DET
ijtc-222	202	13	significant	significant	ADJ
ijtc-222	202	14	effect	effect	NOUN
ijtc-222	202	15	so	so	SCONJ
ijtc-222	202	16	that	that	SCONJ
ijtc-222	202	17	the	the	DET
ijtc-222	202	18	direct	direct	ADJ
ijtc-222	202	19	relationship	relationship	NOUN
ijtc-222	202	20	is	be	AUX
ijtc-222	202	21	eliminated	eliminate	VERB
ijtc-222	202	22	.	.	PUNCT
ijtc-222	203	1	the	the	DET
ijtc-222	203	2	results	result	NOUN
ijtc-222	203	3	of	of	ADP
ijtc-222	203	4	the	the	DET
ijtc-222	203	5	calculation	calculation	NOUN
ijtc-222	203	6	of	of	ADP
ijtc-222	203	7	the	the	DET
ijtc-222	203	8	guide	guide	NOUN
ijtc-222	203	9	,	,	PUNCT
ijtc-222	203	10	as	as	ADV
ijtc-222	203	11	well	well	ADV
ijtc-222	203	12	as	as	ADP
ijtc-222	203	13	indirect	indirect	ADJ
ijtc-222	203	14	impacts	impact	NOUN
ijtc-222	203	15	,	,	PUNCT
ijtc-222	203	16	are	be	AUX
ijtc-222	203	17	displayed	display	VERB
ijtc-222	203	18	in	in	ADP
ijtc-222	203	19	the	the	DET
ijtc-222	203	20	complying	complying	NOUN
ijtc-222	203	21	with	with	ADP
ijtc-222	203	22	dining	dining	NOUN
ijtc-222	203	23	table	table	NOUN
ijtc-222	203	24	.	.	PUNCT
ijtc-222	204	1	table	table	NOUN
ijtc-222	204	2	5	5	NUM
ijtc-222	204	3	.	.	PUNCT
ijtc-222	204	4	direct	direct	ADJ
ijtc-222	204	5	and	and	CCONJ
ijtc-222	204	6	indirect	indirect	ADJ
ijtc-222	204	7	effects	effect	NOUN
ijtc-222	204	8	construct	construct	VERB
ijtc-222	204	9	direct	direct	ADJ
ijtc-222	204	10	effect	effect	NOUN
ijtc-222	204	11	indirect	indirect	ADJ
ijtc-222	204	12	effect	effect	NOUN
ijtc-222	204	13	total	total	ADJ
ijtc-222	204	14	effect	effect	NOUN
ijtc-222	204	15	decision	decision	NOUN
ijtc-222	204	16	ap<---loc	ap<---loc	PROPN
ijtc-222	204	17	0.204	0.204	NUM
ijtc-222	204	18	0.158	0.158	NUM
ijtc-222	204	19	0.362	0.362	NUM
ijtc-222	204	20	mediate	mediate	VERB
ijtc-222	204	21	ap<---oc	ap<---oc	NOUN
ijtc-222	204	22	0.354	0.354	NUM
ijtc-222	204	23	0.061	0.061	NUM
ijtc-222	204	24	0.415	0.415	NUM
ijtc-222	204	25	mediate	mediate	ADJ
ijtc-222	204	26	source	source	NOUN
ijtc-222	204	27	:	:	PUNCT
ijtc-222	204	28	amos	amos	PROPN
ijtc-222	204	29	22.0	22.0	NUM
ijtc-222	204	30	output	output	NOUN
ijtc-222	204	31	conclusion	conclusion	NOUN
ijtc-222	204	32	and	and	CCONJ
ijtc-222	204	33	recommendation	recommendation	NOUN
ijtc-222	204	34	this	this	DET
ijtc-222	204	35	examination	examination	NOUN
ijtc-222	204	36	analyzes	analyze	VERB
ijtc-222	204	37	the	the	DET
ijtc-222	204	38	impact	impact	NOUN
ijtc-222	204	39	of	of	ADP
ijtc-222	204	40	locus	locus	NOUN
ijtc-222	204	41	of	of	ADP
ijtc-222	204	42	command	command	NOUN
ijtc-222	204	43	,	,	PUNCT
ijtc-222	204	44	business	business	NOUN
ijtc-222	204	45	dedication	dedication	NOUN
ijtc-222	204	46	,	,	PUNCT
ijtc-222	204	47	as	as	ADV
ijtc-222	204	48	well	well	ADV
ijtc-222	204	49	as	as	ADP
ijtc-222	204	50	auditor	auditor	NOUN
ijtc-222	204	51	proficiency	proficiency	NOUN
ijtc-222	204	52	on	on	ADP
ijtc-222	204	53	auditor	auditor	NOUN
ijtc-222	204	54	efficiency	efficiency	NOUN
ijtc-222	204	55	.	.	PUNCT
ijtc-222	205	1	the	the	DET
ijtc-222	205	2	outcomes	outcome	NOUN
ijtc-222	205	3	revealed	reveal	VERB
ijtc-222	205	4	that	that	SCONJ
ijtc-222	205	5	the	the	DET
ijtc-222	205	6	locus	locus	NOUN
ijtc-222	205	7	of	of	ADP
ijtc-222	205	8	command	command	NOUN
ijtc-222	205	9	possessed	possess	VERB
ijtc-222	205	10	a	a	DET
ijtc-222	205	11	considerable	considerable	ADJ
ijtc-222	205	12	impact	impact	NOUN
ijtc-222	205	13	on	on	ADP
ijtc-222	205	14	auditor	auditor	NOUN
ijtc-222	205	15	proficiency	proficiency	NOUN
ijtc-222	205	16	.	.	PUNCT
ijtc-222	206	1	that	that	PRON
ijtc-222	206	2	's	be	AUX
ijtc-222	206	3	if	if	SCONJ
ijtc-222	206	4	the	the	DET
ijtc-222	206	5	auditors	auditor	NOUN
ijtc-222	206	6	have	have	VERB
ijtc-222	206	7	a	a	DET
ijtc-222	206	8	locus	locus	NOUN
ijtc-222	206	9	of	of	ADP
ijtc-222	206	10	command	command	NOUN
ijtc-222	206	11	,	,	PUNCT
ijtc-222	206	12	the	the	DET
ijtc-222	206	13	auditors	auditor	NOUN
ijtc-222	206	14	tend	tend	VERB
ijtc-222	206	15	to	to	PART
ijtc-222	206	16	have	have	VERB
ijtc-222	206	17	the	the	DET
ijtc-222	206	18	maximum	maximum	ADJ
ijtc-222	206	19	expertise	expertise	NOUN
ijtc-222	206	20	.	.	PUNCT
ijtc-222	207	1	this	this	PRON
ijtc-222	207	2	is	be	AUX
ijtc-222	207	3	because	because	SCONJ
ijtc-222	207	4	auditors	auditor	NOUN
ijtc-222	207	5	with	with	ADP
ijtc-222	207	6	a	a	DET
ijtc-222	207	7	locus	locus	NOUN
ijtc-222	207	8	of	of	ADP
ijtc-222	207	9	control	control	NOUN
ijtc-222	207	10	have	have	VERB
ijtc-222	207	11	problem	problem	NOUN
ijtc-222	207	12	-	-	PUNCT
ijtc-222	207	13	solving	solve	VERB
ijtc-222	207	14	skills	skill	NOUN
ijtc-222	207	15	and	and	CCONJ
ijtc-222	207	16	can	can	AUX
ijtc-222	207	17	use	use	VERB
ijtc-222	207	18	information	information	NOUN
ijtc-222	207	19	well	well	ADV
ijtc-222	207	20	so	so	SCONJ
ijtc-222	207	21	that	that	SCONJ
ijtc-222	207	22	they	they	PRON
ijtc-222	207	23	will	will	AUX
ijtc-222	207	24	not	not	PART
ijtc-222	207	25	experience	experience	VERB
ijtc-222	207	26	much	much	ADJ
ijtc-222	207	27	difficulty	difficulty	NOUN
ijtc-222	207	28	to	to	PART
ijtc-222	207	29	improve	improve	VERB
ijtc-222	207	30	their	their	PRON
ijtc-222	207	31	skills	skill	NOUN
ijtc-222	207	32	.	.	PUNCT
ijtc-222	208	1	locus	locus	NOUN
ijtc-222	208	2	of	of	ADP
ijtc-222	208	3	command	command	NOUN
ijtc-222	208	4	has	have	VERB
ijtc-222	208	5	a	a	DET
ijtc-222	208	6	considerable	considerable	ADJ
ijtc-222	208	7	impact	impact	NOUN
ijtc-222	208	8	on	on	ADP
ijtc-222	208	9	auditor	auditor	NOUN
ijtc-222	208	10	efficiency	efficiency	NOUN
ijtc-222	208	11	.	.	PUNCT
ijtc-222	209	1	these	these	DET
ijtc-222	209	2	findings	finding	NOUN
ijtc-222	209	3	indicate	indicate	VERB
ijtc-222	209	4	that	that	SCONJ
ijtc-222	209	5	if	if	SCONJ
ijtc-222	209	6	auditors	auditor	NOUN
ijtc-222	209	7	have	have	VERB
ijtc-222	209	8	a	a	DET
ijtc-222	209	9	locus	locus	NOUN
ijtc-222	209	10	of	of	ADP
ijtc-222	209	11	control	control	NOUN
ijtc-222	209	12	,	,	PUNCT
ijtc-222	209	13	then	then	ADV
ijtc-222	209	14	auditors	auditor	NOUN
ijtc-222	209	15	are	be	AUX
ijtc-222	209	16	less	less	ADV
ijtc-222	209	17	likely	likely	ADJ
ijtc-222	209	18	to	to	PART
ijtc-222	209	19	be	be	AUX
ijtc-222	209	20	influenced	influence	VERB
ijtc-222	209	21	by	by	ADP
ijtc-222	209	22	the	the	DET
ijtc-222	209	23	environment	environment	NOUN
ijtc-222	209	24	,	,	PUNCT
ijtc-222	209	25	resulting	result	VERB
ijtc-222	209	26	in	in	ADP
ijtc-222	209	27	maximum	maximum	ADJ
ijtc-222	209	28	performance	performance	NOUN
ijtc-222	209	29	.	.	PUNCT
ijtc-222	210	1	meanwhile	meanwhile	ADV
ijtc-222	210	2	,	,	PUNCT
ijtc-222	210	3	business	business	NOUN
ijtc-222	210	4	dedication	dedication	NOUN
ijtc-222	210	5	has	have	VERB
ijtc-222	210	6	a	a	DET
ijtc-222	210	7	considerable	considerable	ADJ
ijtc-222	210	8	impact	impact	NOUN
ijtc-222	210	9	on	on	ADP
ijtc-222	210	10	auditor	auditor	NOUN
ijtc-222	210	11	efficiency	efficiency	NOUN
ijtc-222	210	12	,	,	PUNCT
ijtc-222	210	13	which	which	PRON
ijtc-222	210	14	implies	imply	VERB
ijtc-222	210	15	that	that	SCONJ
ijtc-222	210	16	when	when	SCONJ
ijtc-222	210	17	auditors	auditor	NOUN
ijtc-222	210	18	have	have	VERB
ijtc-222	210	19	greater	great	ADJ
ijtc-222	210	20	business	business	NOUN
ijtc-222	210	21	dedication	dedication	NOUN
ijtc-222	210	22	,	,	PUNCT
ijtc-222	210	23	the	the	DET
ijtc-222	210	24	auditors	auditor	NOUN
ijtc-222	210	25	will	will	AUX
ijtc-222	210	26	try	try	VERB
ijtc-222	210	27	to	to	PART
ijtc-222	210	28	do	do	VERB
ijtc-222	210	29	work	work	NOUN
ijtc-222	210	30	under	under	ADP
ijtc-222	210	31	company	company	NOUN
ijtc-222	210	32	demands	demand	NOUN
ijtc-222	210	33	to	to	PART
ijtc-222	210	34	maintain	maintain	VERB
ijtc-222	210	35	membership	membership	NOUN
ijtc-222	210	36	in	in	ADP
ijtc-222	210	37	the	the	DET
ijtc-222	210	38	company	company	NOUN
ijtc-222	210	39	.	.	PUNCT
ijtc-222	211	1	this	this	DET
ijtc-222	211	2	auditor	auditor	NOUN
ijtc-222	211	3	's	's	PART
ijtc-222	211	4	motivation	motivation	NOUN
ijtc-222	211	5	will	will	AUX
ijtc-222	211	6	result	result	VERB
ijtc-222	211	7	in	in	ADP
ijtc-222	211	8	higher	high	ADJ
ijtc-222	211	9	performance	performance	NOUN
ijtc-222	211	10	.	.	PUNCT
ijtc-222	212	1	the	the	DET
ijtc-222	212	2	searchings	searching	NOUN
ijtc-222	212	3	for	for	ADP
ijtc-222	212	4	this	this	DET
ijtc-222	212	5	particular	particular	ADJ
ijtc-222	212	6	examination	examination	NOUN
ijtc-222	212	7	offer	offer	VERB
ijtc-222	212	8	empirical	empirical	ADJ
ijtc-222	212	9	sustain	sustain	NOUN
ijtc-222	212	10	for	for	ADP
ijtc-222	212	11	attribution	attribution	NOUN
ijtc-222	212	12	concept	concept	NOUN
ijtc-222	212	13	which	which	PRON
ijtc-222	212	14	conditions	condition	VERB
ijtc-222	212	15	that	that	SCONJ
ijtc-222	212	16	the	the	DET
ijtc-222	212	17	trigger	trigger	NOUN
ijtc-222	212	18	of	of	ADP
ijtc-222	212	19	an	an	DET
ijtc-222	212	20	auditor	auditor	NOUN
ijtc-222	212	21	's	's	PART
ijtc-222	212	22	behavior	behavior	NOUN
ijtc-222	212	23	can	can	AUX
ijtc-222	212	24	come	come	VERB
ijtc-222	212	25	from	from	ADP
ijtc-222	212	26	within	within	ADP
ijtc-222	212	27	the	the	DET
ijtc-222	212	28	auditor	auditor	NOUN
ijtc-222	212	29	or	or	CCONJ
ijtc-222	212	30	come	come	VERB
ijtc-222	212	31	from	from	ADP
ijtc-222	212	32	outside	outside	ADP
ijtc-222	212	33	the	the	DET
ijtc-222	212	34	auditor	auditor	NOUN
ijtc-222	212	35	.	.	PUNCT
ijtc-222	213	1	auditors	auditor	NOUN
ijtc-222	213	2	that	that	PRON
ijtc-222	213	3	have	have	VERB
ijtc-222	213	4	a	a	DET
ijtc-222	213	5	locus	locus	NOUN
ijtc-222	213	6	of	of	ADP
ijtc-222	213	7	command	command	NOUN
ijtc-222	213	8	think	think	VERB
ijtc-222	213	9	that	that	SCONJ
ijtc-222	213	10	the	the	DET
ijtc-222	213	11	outside	outside	ADJ
ijtc-222	213	12	atmosphere	atmosphere	NOUN
ijtc-222	213	13	plays	play	VERB
ijtc-222	213	14	a	a	DET
ijtc-222	213	15	greater	great	ADJ
ijtc-222	213	16	role	role	NOUN
ijtc-222	213	17	in	in	ADP
ijtc-222	213	18	supporting	support	VERB
ijtc-222	213	19	the	the	DET
ijtc-222	213	20	achievements	achievement	NOUN
ijtc-222	213	21	they	they	PRON
ijtc-222	213	22	get	get	VERB
ijtc-222	213	23	so	so	SCONJ
ijtc-222	213	24	that	that	SCONJ
ijtc-222	213	25	their	their	PRON
ijtc-222	213	26	performance	performance	NOUN
ijtc-222	213	27	will	will	AUX
ijtc-222	213	28	be	be	AUX
ijtc-222	213	29	more	more	ADV
ijtc-222	213	30	determined	determine	VERB
ijtc-222	213	31	by	by	ADP
ijtc-222	213	32	the	the	DET
ijtc-222	213	33	surrounding	surround	VERB
ijtc-222	213	34	environment	environment	NOUN
ijtc-222	213	35	.	.	PUNCT
ijtc-222	214	1	the	the	DET
ijtc-222	214	2	next	next	ADJ
ijtc-222	214	3	results	result	NOUN
ijtc-222	214	4	show	show	VERB
ijtc-222	214	5	that	that	SCONJ
ijtc-222	214	6	if	if	SCONJ
ijtc-222	214	7	the	the	DET
ijtc-222	214	8	auditors	auditor	NOUN
ijtc-222	214	9	have	have	VERB
ijtc-222	214	10	a	a	DET
ijtc-222	214	11	higher	high	ADJ
ijtc-222	214	12	dedication	dedication	NOUN
ijtc-222	214	13	towards	towards	ADP
ijtc-222	214	14	the	the	DET
ijtc-222	214	15	company	company	NOUN
ijtc-222	214	16	,	,	PUNCT
ijtc-222	214	17	it	it	PRON
ijtc-222	214	18	will	will	AUX
ijtc-222	214	19	result	result	VERB
ijtc-222	214	20	in	in	ADP
ijtc-222	214	21	increased	increase	VERB
ijtc-222	214	22	performance	performance	NOUN
ijtc-222	214	23	.	.	PUNCT
ijtc-222	215	1	these	these	DET
ijtc-222	215	2	findings	finding	NOUN
ijtc-222	215	3	also	also	ADV
ijtc-222	215	4	prove	prove	VERB
ijtc-222	215	5	that	that	SCONJ
ijtc-222	215	6	the	the	DET
ijtc-222	215	7	behavior	behavior	NOUN
ijtc-222	215	8	of	of	ADP
ijtc-222	215	9	an	an	DET
ijtc-222	215	10	auditor	auditor	NOUN
ijtc-222	215	11	can	can	AUX
ijtc-222	215	12	be	be	AUX
ijtc-222	215	13	influenced	influence	VERB
ijtc-222	215	14	by	by	ADP
ijtc-222	215	15	internal	internal	ADJ
ijtc-222	215	16	factors	factor	NOUN
ijtc-222	215	17	of	of	ADP
ijtc-222	215	18	the	the	DET
ijtc-222	215	19	auditor	auditor	NOUN
ijtc-222	215	20	.	.	PUNCT
ijtc-222	216	1	apart	apart	ADV
ijtc-222	216	2	from	from	ADP
ijtc-222	216	3	theoretical	theoretical	ADJ
ijtc-222	216	4	implications	implication	NOUN
ijtc-222	216	5	,	,	PUNCT
ijtc-222	216	6	this	this	DET
ijtc-222	216	7	research	research	NOUN
ijtc-222	216	8	also	also	ADV
ijtc-222	216	9	has	have	VERB
ijtc-222	216	10	implications	implication	NOUN
ijtc-222	216	11	for	for	ADP
ijtc-222	216	12	policy	policy	NOUN
ijtc-222	216	13	,	,	PUNCT
ijtc-222	216	14	where	where	SCONJ
ijtc-222	216	15	the	the	DET
ijtc-222	216	16	management	management	NOUN
ijtc-222	216	17	of	of	ADP
ijtc-222	216	18	the	the	DET
ijtc-222	216	19	public	public	ADJ
ijtc-222	216	20	accounting	accounting	NOUN
ijtc-222	216	21	firm	firm	NOUN
ijtc-222	216	22	should	should	AUX
ijtc-222	216	23	provide	provide	VERB
ijtc-222	216	24	training	training	NOUN
ijtc-222	216	25	to	to	ADP
ijtc-222	216	26	auditors	auditor	NOUN
ijtc-222	216	27	with	with	ADP
ijtc-222	216	28	an	an	DET
ijtc-222	216	29	interior	interior	NOUN
ijtc-222	216	30	as	as	ADV
ijtc-222	216	31	well	well	ADV
ijtc-222	216	32	as	as	ADP
ijtc-222	216	33	an	an	DET
ijtc-222	216	34	outside	outside	ADJ
ijtc-222	216	35	locus	locus	NOUN
ijtc-222	216	36	of	of	ADP
ijtc-222	216	37	command	command	NOUN
ijtc-222	216	38	.	.	PUNCT
ijtc-222	217	1	the	the	DET
ijtc-222	217	2	form	form	NOUN
ijtc-222	217	3	of	of	ADP
ijtc-222	217	4	training	training	NOUN
ijtc-222	217	5	that	that	PRON
ijtc-222	217	6	is	be	AUX
ijtc-222	217	7	more	more	ADV
ijtc-222	217	8	suitable	suitable	ADJ
ijtc-222	217	9	for	for	ADP
ijtc-222	217	10	individuals	individual	NOUN
ijtc-222	217	11	with	with	ADP
ijtc-222	217	12	an	an	DET
ijtc-222	217	13	internal	internal	ADJ
ijtc-222	217	14	locus	locus	NOUN
ijtc-222	217	15	of	of	ADP
ijtc-222	217	16	control	control	NOUN
ijtc-222	217	17	is	be	AUX
ijtc-222	217	18	training	train	VERB
ijtc-222	217	19	that	that	PRON
ijtc-222	217	20	places	place	VERB
ijtc-222	217	21	more	more	ADJ
ijtc-222	217	22	emphasis	emphasis	NOUN
ijtc-222	217	23	on	on	ADP
ijtc-222	217	24	implementing	implement	VERB
ijtc-222	217	25	highquality	highquality	NOUN
ijtc-222	217	26	audit	audit	NOUN
ijtc-222	217	27	programs	program	NOUN
ijtc-222	217	28	.	.	PUNCT
ijtc-222	218	1	repeated	repeat	VERB
ijtc-222	218	2	training	training	NOUN
ijtc-222	218	3	that	that	PRON
ijtc-222	218	4	focuses	focus	VERB
ijtc-222	218	5	on	on	ADP
ijtc-222	218	6	audit	audit	NOUN
ijtc-222	218	7	quality	quality	NOUN
ijtc-222	218	8	is	be	AUX
ijtc-222	218	9	expected	expect	VERB
ijtc-222	218	10	to	to	PART
ijtc-222	218	11	improve	improve	VERB
ijtc-222	218	12	auditor	auditor	NOUN
ijtc-222	218	13	performance	performance	NOUN
ijtc-222	218	14	.	.	PUNCT
ijtc-222	219	1	this	this	DET
ijtc-222	219	2	study	study	NOUN
ijtc-222	219	3	proves	prove	VERB
ijtc-222	219	4	the	the	DET
ijtc-222	219	5	impact	impact	NOUN
ijtc-222	219	6	of	of	ADP
ijtc-222	219	7	business	business	NOUN
ijtc-222	219	8	dedication	dedication	NOUN
ijtc-222	219	9	on	on	ADP
ijtc-222	219	10	auditor	auditor	NOUN
ijtc-222	219	11	efficiency	efficiency	NOUN
ijtc-222	219	12	.	.	PUNCT
ijtc-222	220	1	this	this	DET
ijtc-222	220	2	finding	finding	NOUN
ijtc-222	220	3	has	have	VERB
ijtc-222	220	4	implications	implication	NOUN
ijtc-222	220	5	for	for	ADP
ijtc-222	220	6	the	the	DET
ijtc-222	220	7	inclusion	inclusion	NOUN
ijtc-222	220	8	of	of	ADP
ijtc-222	220	9	organizational	organizational	ADJ
ijtc-222	220	10	and	and	CCONJ
ijtc-222	220	11	professional	professional	ADJ
ijtc-222	220	12	values	value	NOUN
ijtc-222	220	13	in	in	ADP
ijtc-222	220	14	auditors	auditor	NOUN
ijtc-222	220	15	.	.	PUNCT
ijtc-222	221	1	implanting	implant	VERB
ijtc-222	221	2	organizational	organizational	ADJ
ijtc-222	221	3	values	value	NOUN
ijtc-222	221	4	in	in	ADP
ijtc-222	221	5	the	the	DET
ijtc-222	221	6	auditor	auditor	NOUN
ijtc-222	221	7	can	can	AUX
ijtc-222	221	8	convince	convince	VERB
ijtc-222	221	9	the	the	DET
ijtc-222	221	10	auditor	auditor	NOUN
ijtc-222	221	11	to	to	PART
ijtc-222	221	12	accept	accept	VERB
ijtc-222	221	13	the	the	DET
ijtc-222	221	14	organization	organization	NOUN
ijtc-222	221	15	's	's	PART
ijtc-222	221	16	goals	goal	NOUN
ijtc-222	221	17	.	.	PUNCT
ijtc-222	222	1	increasing	increase	VERB
ijtc-222	222	2	the	the	DET
ijtc-222	222	3	auditor	auditor	NOUN
ijtc-222	222	4	's	's	PART
ijtc-222	222	5	confidence	confidence	NOUN
ijtc-222	222	6	in	in	ADP
ijtc-222	222	7	the	the	DET
ijtc-222	222	8	objectives	objective	NOUN
ijtc-222	222	9	as	as	ADV
ijtc-222	222	10	well	well	ADV
ijtc-222	222	11	as	as	ADP
ijtc-222	222	12	the	the	DET
ijtc-222	222	13	worths	worth	NOUN
ijtc-222	222	14	of	of	ADP
ijtc-222	222	15	the	the	DET
ijtc-222	222	16	company	company	NOUN
ijtc-222	222	17	will	will	AUX
ijtc-222	222	18	increase	increase	VERB
ijtc-222	222	19	auditor	auditor	NOUN
ijtc-222	222	20	performance	performance	NOUN
ijtc-222	222	21	.	.	PUNCT
ijtc-222	223	1	mediating	mediate	VERB
ijtc-222	223	2	effects	effect	NOUN
ijtc-222	223	3	of	of	ADP
ijtc-222	223	4	auditor	auditor	NOUN
ijtc-222	223	5	expertise	expertise	NOUN
ijtc-222	223	6	on	on	ADP
ijtc-222	223	7	the	the	DET
ijtc-222	223	8	effect	effect	NOUN
ijtc-222	223	9	of	of	ADP
ijtc-222	223	10	locus	locus	NOUN
ijtc-222	223	11	of	of	ADP
ijtc-222	223	12	control	control	NOUN
ijtc-222	223	13	and	and	CCONJ
ijtc-222	223	14	organizational	organizational	ADJ
ijtc-222	223	15	commitment	commitment	NOUN
ijtc-222	223	16	on	on	ADP
ijtc-222	223	17	auditor	auditor	NOUN
ijtc-222	223	18	performance	performance	NOUN
ijtc-222	223	19	supriadi	supriadi	NOUN
ijtc-222	223	20	,	,	PUNCT
ijtc-222	223	21	harjanti	harjanti	VERB
ijtc-222	223	22	,	,	PUNCT
ijtc-222	223	23	&	&	CCONJ
ijtc-222	223	24	maghfiroh	maghfiroh	PROPN
ijtc-222	223	25	156	156	NUM
ijtc-222	223	26	|	|	ADV
ijtc-222	223	27	ilomata	ilomata	PROPN
ijtc-222	223	28	international	international	ADJ
ijtc-222	223	29	journal	journal	NOUN
ijtc-222	223	30	of	of	ADP
ijtc-222	223	31	tax	tax	PROPN
ijtc-222	223	32	&	&	CCONJ
ijtc-222	223	33	accounting	accounting	PROPN
ijtc-222	223	34	volume	volume	NOUN
ijtc-222	223	35	2	2	NUM
ijtc-222	223	36	issue	issue	NOUN
ijtc-222	223	37	2	2	NUM
ijtc-222	223	38	,	,	PUNCT
ijtc-222	223	39	april	april	PROPN
ijtc-222	223	40	2021	2021	NUM
ijtc-222	223	41	reference	reference	PROPN
ijtc-222	223	42	ali	ali	PROPN
ijtc-222	223	43	,	,	PUNCT
ijtc-222	223	44	b.	b.	PROPN
ijtc-222	223	45	o.	o.	PROPN
ijtc-222	223	46	(	(	PUNCT
ijtc-222	223	47	2018	2018	NUM
ijtc-222	223	48	)	)	PUNCT
ijtc-222	223	49	.	.	PUNCT
ijtc-222	224	1	factors	factor	NOUN
ijtc-222	224	2	influencing	influence	VERB
ijtc-222	224	3	the	the	DET
ijtc-222	224	4	effectiveness	effectiveness	NOUN
ijtc-222	224	5	of	of	ADP
ijtc-222	224	6	internal	internal	ADJ
ijtc-222	224	7	audit	audit	NOUN
ijtc-222	224	8	on	on	ADP
ijtc-222	224	9	organizational	organizational	ADJ
ijtc-222	224	10	performance	performance	NOUN
ijtc-222	224	11	.	.	PUNCT
ijtc-222	225	1	international	international	ADJ
ijtc-222	225	2	journal	journal	NOUN
ijtc-222	225	3	of	of	ADP
ijtc-222	225	4	advanced	advanced	ADJ
ijtc-222	225	5	engineering	engineering	NOUN
ijtc-222	225	6	,	,	PUNCT
ijtc-222	225	7	management	management	NOUN
ijtc-222	225	8	,	,	PUNCT
ijtc-222	225	9	and	and	CCONJ
ijtc-222	225	10	science	science	NOUN
ijtc-222	225	11	,	,	PUNCT
ijtc-222	225	12	4(4	4(4	NUM
ijtc-222	225	13	)	)	PUNCT
ijtc-222	225	14	,	,	PUNCT
ijtc-222	225	15	219	219	NUM
ijtc-222	225	16	-	-	SYM
ijtc-222	225	17	226	226	NUM
ijtc-222	225	18	.	.	PUNCT
ijtc-222	226	1	https://doi.org/10.22161/ijaems.4.4.1	https://doi.org/10.22161/ijaems.4.4.1	PROPN
ijtc-222	226	2	anugerah	anugerah	PROPN
ijtc-222	226	3	,	,	PUNCT
ijtc-222	226	4	r.	r.	PROPN
ijtc-222	226	5	,	,	PUNCT
ijtc-222	226	6	anita	anita	PROPN
ijtc-222	226	7	,	,	PUNCT
ijtc-222	226	8	r.	r.	PROPN
ijtc-222	226	9	,	,	PUNCT
ijtc-222	226	10	nelly	nelly	PROPN
ijtc-222	226	11	sari	sari	PROPN
ijtc-222	226	12	,	,	PUNCT
ijtc-222	226	13	r.	r.	PROPN
ijtc-222	226	14	,	,	PUNCT
ijtc-222	226	15	&	&	CCONJ
ijtc-222	226	16	zenita	zenita	PROPN
ijtc-222	226	17	,	,	PUNCT
ijtc-222	226	18	r.	r.	PROPN
ijtc-222	226	19	(	(	PUNCT
ijtc-222	226	20	2016	2016	NUM
ijtc-222	226	21	)	)	PUNCT
ijtc-222	226	22	.	.	PUNCT
ijtc-222	227	1	external	external	ADJ
ijtc-222	227	2	locus	locus	NOUN
ijtc-222	227	3	of	of	ADP
ijtc-222	227	4	control	control	NOUN
ijtc-222	227	5	and	and	CCONJ
ijtc-222	227	6	reduced	reduced	ADJ
ijtc-222	227	7	audit	audit	NOUN
ijtc-222	227	8	quality	quality	NOUN
ijtc-222	227	9	behavior	behavior	NOUN
ijtc-222	227	10	:	:	PUNCT
ijtc-222	227	11	the	the	DET
ijtc-222	227	12	mediating	mediate	VERB
ijtc-222	227	13	effects	effect	NOUN
ijtc-222	227	14	of	of	ADP
ijtc-222	227	15	auditor	auditor	NOUN
ijtc-222	227	16	performance	performance	NOUN
ijtc-222	227	17	and	and	CCONJ
ijtc-222	227	18	organizational	organizational	ADJ
ijtc-222	227	19	commitment	commitment	NOUN
ijtc-222	227	20	.	.	PUNCT
ijtc-222	228	1	journal	journal	NOUN
ijtc-222	228	2	of	of	ADP
ijtc-222	228	3	economics	economic	NOUN
ijtc-222	228	4	,	,	PUNCT
ijtc-222	228	5	business	business	NOUN
ijtc-222	228	6	,	,	PUNCT
ijtc-222	228	7	and	and	CCONJ
ijtc-222	228	8	management	management	NOUN
ijtc-222	228	9	,	,	PUNCT
ijtc-222	228	10	4(5	4(5	PROPN
ijtc-222	228	11	)	)	PUNCT
ijtc-222	228	12	,	,	PUNCT
ijtc-222	228	13	353	353	NUM
ijtc-222	228	14	-	-	SYM
ijtc-222	228	15	357	357	NUM
ijtc-222	228	16	.	.	PUNCT
ijtc-222	228	17	https://doi.org/10.18178/joebm.2016.4.5.416	https://doi.org/10.18178/joebm.2016.4.5.416	PROPN
ijtc-222	228	18	aranya	aranya	PROPN
ijtc-222	228	19	,	,	PUNCT
ijtc-222	228	20	n.	n.	PROPN
ijtc-222	228	21	and	and	CCONJ
ijtc-222	228	22	k.	k.	PROPN
ijtc-222	228	23	r.	r.	PROPN
ijtc-222	228	24	ferris	ferris	PROPN
ijtc-222	228	25	.	.	PUNCT
ijtc-222	229	1	(	(	PUNCT
ijtc-222	229	2	1984	1984	NUM
ijtc-222	229	3	)	)	PUNCT
ijtc-222	229	4	.	.	PUNCT
ijtc-222	230	1	a	a	DET
ijtc-222	230	2	reexamination	reexamination	NOUN
ijtc-222	230	3	of	of	ADP
ijtc-222	230	4	accountants	accountant	NOUN
ijtc-222	230	5	'	'	PART
ijtc-222	230	6	organizational	organizational	ADJ
ijtc-222	230	7	professional	professional	ADJ
ijtc-222	230	8	conflict	conflict	NOUN
ijtc-222	230	9	.	.	PUNCT
ijtc-222	231	1	the	the	DET
ijtc-222	231	2	accounting	accounting	NOUN
ijtc-222	231	3	review	review	NOUN
ijtc-222	231	4	,	,	PUNCT
ijtc-222	231	5	59	59	NUM
ijtc-222	231	6	(	(	PUNCT
ijtc-222	231	7	1	1	NUM
ijtc-222	231	8	)	)	PUNCT
ijtc-222	231	9	,	,	PUNCT
ijtc-222	231	10	1	1	NUM
ijtc-222	231	11	-	-	SYM
ijtc-222	231	12	15	15	NUM
ijtc-222	231	13	.	.	PUNCT
ijtc-222	232	1	ashton	ashton	PROPN
ijtc-222	232	2	,	,	PUNCT
ijtc-222	232	3	r.	r.	PROPN
ijtc-222	232	4	h.	h.	PROPN
ijtc-222	232	5	(	(	PUNCT
ijtc-222	232	6	1990	1990	NUM
ijtc-222	232	7	)	)	PUNCT
ijtc-222	232	8	.	.	PUNCT
ijtc-222	233	1	a	a	DET
ijtc-222	233	2	descriptive	descriptive	ADJ
ijtc-222	233	3	study	study	NOUN
ijtc-222	233	4	of	of	ADP
ijtc-222	233	5	information	information	NOUN
ijtc-222	233	6	evaluation	evaluation	NOUN
ijtc-222	233	7	.	.	PUNCT
ijtc-222	234	1	journal	journal	NOUN
ijtc-222	234	2	of	of	ADP
ijtc-222	234	3	accounting	accounting	NOUN
ijtc-222	234	4	research	research	NOUN
ijtc-222	234	5	,	,	PUNCT
ijtc-222	234	6	19	19	NUM
ijtc-222	234	7	(	(	PUNCT
ijtc-222	234	8	1	1	NUM
ijtc-222	234	9	)	)	PUNCT
ijtc-222	234	10	,	,	PUNCT
ijtc-222	234	11	42	42	NUM
ijtc-222	234	12	-	-	SYM
ijtc-222	234	13	61	61	NUM
ijtc-222	234	14	.	.	PUNCT
ijtc-222	235	1	blumberg	blumberg	PROPN
ijtc-222	235	2	,	,	PUNCT
ijtc-222	235	3	m.	m.	NOUN
ijtc-222	235	4	and	and	CCONJ
ijtc-222	235	5	c.	c.	PROPN
ijtc-222	235	6	d.	d.	PROPN
ijtc-222	235	7	pringle	pringle	PROPN
ijtc-222	235	8	.	.	PUNCT
ijtc-222	236	1	(	(	PUNCT
ijtc-222	236	2	1982	1982	NUM
ijtc-222	236	3	)	)	PUNCT
ijtc-222	236	4	.	.	PUNCT
ijtc-222	237	1	the	the	DET
ijtc-222	237	2	missing	missing	ADJ
ijtc-222	237	3	opportunity	opportunity	NOUN
ijtc-222	237	4	in	in	ADP
ijtc-222	237	5	organizational	organizational	ADJ
ijtc-222	237	6	research	research	NOUN
ijtc-222	237	7	:	:	PUNCT
ijtc-222	237	8	some	some	DET
ijtc-222	237	9	implications	implication	NOUN
ijtc-222	237	10	for	for	ADP
ijtc-222	237	11	a	a	DET
ijtc-222	237	12	theory	theory	NOUN
ijtc-222	237	13	bonner	bonner	NOUN
ijtc-222	237	14	,	,	PUNCT
ijtc-222	237	15	s.	s.	PROPN
ijtc-222	237	16	e.	e.	PROPN
ijtc-222	237	17	and	and	CCONJ
ijtc-222	237	18	b.	b.	PROPN
ijtc-222	237	19	l.	l.	PROPN
ijtc-222	237	20	lewis	lewis	PROPN
ijtc-222	237	21	(	(	PUNCT
ijtc-222	237	22	1990	1990	NUM
ijtc-222	237	23	)	)	PUNCT
ijtc-222	237	24	.	.	PUNCT
ijtc-222	238	1	determinants	determinant	NOUN
ijtc-222	238	2	of	of	ADP
ijtc-222	238	3	auditor	auditor	NOUN
ijtc-222	238	4	expertise	expertise	NOUN
ijtc-222	238	5	.	.	PUNCT
ijtc-222	239	1	journal	journal	NOUN
ijtc-222	239	2	of	of	ADP
ijtc-222	239	3	accounting	accounting	NOUN
ijtc-222	239	4	research	research	NOUN
ijtc-222	239	5	,	,	PUNCT
ijtc-222	239	6	28	28	NUM
ijtc-222	239	7	(	(	PUNCT
ijtc-222	239	8	supplement	supplement	NOUN
ijtc-222	239	9	)	)	PUNCT
ijtc-222	239	10	,	,	PUNCT
ijtc-222	239	11	1	1	NUM
ijtc-222	239	12	-	-	SYM
ijtc-222	239	13	20	20	NUM
ijtc-222	239	14	.	.	PUNCT
ijtc-222	239	15	bratten	bratten	PROPN
ijtc-222	239	16	,	,	PUNCT
ijtc-222	239	17	b.	b.	PROPN
ijtc-222	239	18	et	et	PROPN
ijtc-222	239	19	al	al	PROPN
ijtc-222	239	20	.	.	PROPN
ijtc-222	240	1	(	(	PUNCT
ijtc-222	240	2	2013	2013	NUM
ijtc-222	240	3	)	)	PUNCT
ijtc-222	240	4	.	.	PUNCT
ijtc-222	241	1	the	the	DET
ijtc-222	241	2	audit	audit	NOUN
ijtc-222	241	3	of	of	ADP
ijtc-222	241	4	fair	fair	ADJ
ijtc-222	241	5	values	value	NOUN
ijtc-222	241	6	and	and	CCONJ
ijtc-222	241	7	other	other	ADJ
ijtc-222	241	8	estimates	estimate	NOUN
ijtc-222	241	9	:	:	PUNCT
ijtc-222	241	10	the	the	DET
ijtc-222	241	11	effects	effect	NOUN
ijtc-222	241	12	of	of	ADP
ijtc-222	241	13	underlying	underlie	VERB
ijtc-222	241	14	environmental	environmental	ADJ
ijtc-222	241	15	,	,	PUNCT
ijtc-222	241	16	task	task	NOUN
ijtc-222	241	17	,	,	PUNCT
ijtc-222	241	18	and	and	CCONJ
ijtc-222	241	19	auditor	auditor	NOUN
ijtc-222	241	20	-	-	PUNCT
ijtc-222	241	21	specific	specific	ADJ
ijtc-222	241	22	factors	factor	NOUN
ijtc-222	241	23	.	.	PUNCT
ijtc-222	242	1	auditing	audit	VERB
ijtc-222	242	2	:	:	PUNCT
ijtc-222	242	3	a	a	DET
ijtc-222	242	4	journal	journal	NOUN
ijtc-222	242	5	of	of	ADP
ijtc-222	242	6	practice	practice	NOUN
ijtc-222	242	7	&	&	CCONJ
ijtc-222	242	8	theory	theory	NOUN
ijtc-222	242	9	,	,	PUNCT
ijtc-222	242	10	32	32	NUM
ijtc-222	242	11	(	(	PUNCT
ijtc-222	242	12	supplement	supplement	NOUN
ijtc-222	242	13	1	1	NUM
ijtc-222	242	14	)	)	PUNCT
ijtc-222	242	15	,	,	PUNCT
ijtc-222	242	16	7	7	NUM
ijtc-222	242	17	-	-	SYM
ijtc-222	242	18	44	44	NUM
ijtc-222	242	19	.	.	PUNCT
ijtc-222	243	1	buchanan	buchanan	PROPN
ijtc-222	243	2	,	,	PUNCT
ijtc-222	243	3	g.	g.	PROPN
ijtc-222	243	4	(	(	PUNCT
ijtc-222	243	5	2006	2006	NUM
ijtc-222	243	6	)	)	PUNCT
ijtc-222	243	7	.	.	PUNCT
ijtc-222	244	1	the	the	DET
ijtc-222	244	2	multicultural	multicultural	ADJ
ijtc-222	244	3	supervisor	supervisor	NOUN
ijtc-222	244	4	competency	competency	NOUN
ijtc-222	244	5	indicator	indicator	NOUN
ijtc-222	244	6	:	:	PUNCT
ijtc-222	244	7	a	a	DET
ijtc-222	244	8	behaviorally	behaviorally	ADV
ijtc-222	244	9	anchored	anchor	VERB
ijtc-222	244	10	rating	rating	NOUN
ijtc-222	244	11	scale	scale	NOUN
ijtc-222	244	12	approach	approach	NOUN
ijtc-222	244	13	.	.	PUNCT
ijtc-222	245	1	dissertation	dissertation	NOUN
ijtc-222	245	2	,	,	PUNCT
ijtc-222	245	3	southern	southern	ADJ
ijtc-222	245	4	illinois	illinois	PROPN
ijtc-222	245	5	university	university	PROPN
ijtc-222	245	6	carbond	carbond	PROPN
ijtc-222	245	7	chao	chao	PROPN
ijtc-222	245	8	,	,	PUNCT
ijtc-222	245	9	g.	g.	PROPN
ijtc-222	245	10	t.	t.	PROPN
ijtc-222	245	11	et	et	PROPN
ijtc-222	245	12	al	al	PROPN
ijtc-222	245	13	.	.	PROPN
ijtc-222	245	14	(	(	PUNCT
ijtc-222	245	15	1994	1994	NUM
ijtc-222	245	16	)	)	PUNCT
ijtc-222	245	17	.	.	PUNCT
ijtc-222	246	1	organizational	organizational	ADJ
ijtc-222	246	2	socialization	socialization	NOUN
ijtc-222	246	3	:	:	PUNCT
ijtc-222	246	4	its	its	PRON
ijtc-222	246	5	content	content	NOUN
ijtc-222	246	6	and	and	CCONJ
ijtc-222	246	7	consequences	consequence	NOUN
ijtc-222	246	8	.	.	PUNCT
ijtc-222	247	1	journal	journal	NOUN
ijtc-222	247	2	of	of	ADP
ijtc-222	247	3	applied	apply	VERB
ijtc-222	247	4	psychology	psychology	NOUN
ijtc-222	247	5	,	,	PUNCT
ijtc-222	247	6	vol	vol	NOUN
ijtc-222	247	7	.	.	PROPN
ijtc-222	247	8	79	79	NUM
ijtc-222	247	9	,	,	PUNCT
ijtc-222	247	10	pp.730	pp.730	NOUN
ijtc-222	247	11	-	-	PUNCT
ijtc-222	247	12	743	743	NUM
ijtc-222	247	13	dali	dali	PROPN
ijtc-222	247	14	,	,	PUNCT
ijtc-222	247	15	n.	n.	NOUN
ijtc-222	247	16	,	,	PUNCT
ijtc-222	247	17	&	&	CCONJ
ijtc-222	247	18	mas'ud	mas'ud	NOUN
ijtc-222	247	19	,	,	PUNCT
ijtc-222	247	20	a.	a.	NOUN
ijtc-222	247	21	(	(	PUNCT
ijtc-222	247	22	2014	2014	NUM
ijtc-222	247	23	)	)	PUNCT
ijtc-222	247	24	.	.	PUNCT
ijtc-222	248	1	the	the	DET
ijtc-222	248	2	impact	impact	NOUN
ijtc-222	248	3	of	of	ADP
ijtc-222	248	4	professionalism	professionalism	NOUN
ijtc-222	248	5	,	,	PUNCT
ijtc-222	248	6	locus	locus	NOUN
ijtc-222	248	7	of	of	ADP
ijtc-222	248	8	control	control	NOUN
ijtc-222	248	9	and	and	CCONJ
ijtc-222	248	10	job	job	NOUN
ijtc-222	248	11	satisfaction	satisfaction	NOUN
ijtc-222	248	12	on	on	ADP
ijtc-222	248	13	auditors	auditor	NOUN
ijtc-222	248	14	'	'	PART
ijtc-222	248	15	performance	performance	NOUN
ijtc-222	248	16	:	:	PUNCT
ijtc-222	248	17	indonesian	indonesian	ADJ
ijtc-222	248	18	evidence	evidence	NOUN
ijtc-222	248	19	.	.	PUNCT
ijtc-222	249	1	international	international	ADJ
ijtc-222	249	2	journal	journal	PROPN
ijtc-222	249	3	of	of	ADP
ijtc-222	249	4	business	business	NOUN
ijtc-222	249	5	and	and	CCONJ
ijtc-222	249	6	management	management	NOUN
ijtc-222	249	7	invention	invention	NOUN
ijtc-222	249	8	,	,	PUNCT
ijtc-222	249	9	3(10	3(10	NUM
ijtc-222	249	10	)	)	PUNCT
ijtc-222	249	11	,	,	PUNCT
ijtc-222	249	12	11	11	NUM
ijtc-222	249	13	.	.	PUNCT
ijtc-222	250	1	damico	damico	PROPN
ijtc-222	250	2	,	,	PUNCT
ijtc-222	250	3	j.	j.	PROPN
ijtc-222	250	4	s.	s.	PROPN
ijtc-222	250	5	,	,	PUNCT
ijtc-222	250	6	&	&	CCONJ
ijtc-222	250	7	ball	ball	PROPN
ijtc-222	250	8	,	,	PUNCT
ijtc-222	250	9	m.	m.	NOUN
ijtc-222	250	10	j.	j.	PROPN
ijtc-222	250	11	(	(	PUNCT
ijtc-222	250	12	2019	2019	NUM
ijtc-222	250	13	)	)	PUNCT
ijtc-222	250	14	.	.	PUNCT
ijtc-222	251	1	locus	locus	NOUN
ijtc-222	251	2	of	of	ADP
ijtc-222	251	3	control	control	NOUN
ijtc-222	251	4	.	.	PUNCT
ijtc-222	252	1	the	the	DET
ijtc-222	252	2	sage	sage	NOUN
ijtc-222	252	3	encyclopedia	encyclopedia	NOUN
ijtc-222	252	4	of	of	ADP
ijtc-222	252	5	human	human	ADJ
ijtc-222	252	6	communication	communication	NOUN
ijtc-222	252	7	sciences	science	NOUN
ijtc-222	252	8	and	and	CCONJ
ijtc-222	252	9	disorders	disorder	NOUN
ijtc-222	252	10	,	,	PUNCT
ijtc-222	252	11	3(1	3(1	NUM
ijtc-222	252	12	)	)	PUNCT
ijtc-222	252	13	,	,	PUNCT
ijtc-222	252	14	27	27	NUM
ijtc-222	252	15	-	-	SYM
ijtc-222	252	16	40	40	NUM
ijtc-222	252	17	.	.	PUNCT
ijtc-222	253	1	https://doi.org/10.4135/9781483380810.n365	https://doi.org/10.4135/9781483380810.n365	PROPN
ijtc-222	253	2	donnelly	donnelly	PROPN
ijtc-222	253	3	,	,	PUNCT
ijtc-222	253	4	d.	d.	PROPN
ijtc-222	253	5	p.	p.	PROPN
ijtc-222	253	6	,	,	PUNCT
ijtc-222	253	7	j.	j.	PROPN
ijtc-222	253	8	j.	j.	PROPN
ijtc-222	253	9	quirin	quirin	PROPN
ijtc-222	253	10	,	,	PUNCT
ijtc-222	253	11	and	and	CCONJ
ijtc-222	253	12	d.	d.	PROPN
ijtc-222	253	13	o'bryan	o'bryan	PROPN
ijtc-222	253	14	.	.	PUNCT
ijtc-222	254	1	(	(	PUNCT
ijtc-222	254	2	2003	2003	NUM
ijtc-222	254	3	)	)	PUNCT
ijtc-222	254	4	.	.	PUNCT
ijtc-222	255	1	auditor	auditor	NOUN
ijtc-222	255	2	acceptance	acceptance	NOUN
ijtc-222	255	3	of	of	ADP
ijtc-222	255	4	dysfunctional	dysfunctional	ADJ
ijtc-222	255	5	audit	audit	NOUN
ijtc-222	255	6	behavior	behavior	NOUN
ijtc-222	255	7	:	:	PUNCT
ijtc-222	255	8	an	an	DET
ijtc-222	255	9	explanatory	explanatory	ADJ
ijtc-222	255	10	model	model	NOUN
ijtc-222	255	11	using	use	VERB
ijtc-222	255	12	auditors	auditor	NOUN
ijtc-222	255	13	'	'	PART
ijtc-222	255	14	personal	personal	ADJ
ijtc-222	255	15	characteristics	characteristic	NOUN
ijtc-222	255	16	.	.	PUNCT
ijtc-222	256	1	behavioral	behavioral	ADJ
ijtc-222	256	2	research	research	NOUN
ijtc-222	256	3	in	in	ADP
ijtc-222	256	4	accounting	accounting	NOUN
ijtc-222	256	5	,	,	PUNCT
ijtc-222	256	6	15	15	NUM
ijtc-222	256	7	(	(	PUNCT
ijtc-222	256	8	1	1	NUM
ijtc-222	256	9	)	)	PUNCT
ijtc-222	256	10	,	,	PUNCT
ijtc-222	256	11	87	87	NUM
ijtc-222	256	12	-	-	SYM
ijtc-222	256	13	110	110	NUM
ijtc-222	256	14	.	.	PUNCT
ijtc-222	257	1	effect	effect	NOUN
ijtc-222	257	2	,	,	PUNCT
ijtc-222	257	3	t.	t.	PROPN
ijtc-222	257	4	h.	h.	PROPN
ijtc-222	257	5	e.	e.	PROPN
ijtc-222	257	6	,	,	PUNCT
ijtc-222	257	7	audit	audit	NOUN
ijtc-222	257	8	,	,	PUNCT
ijtc-222	257	9	o.	o.	PROPN
ijtc-222	257	10	f.	f.	PROPN
ijtc-222	257	11	,	,	PUNCT
ijtc-222	257	12	on	on	ADV
ijtc-222	257	13	,	,	PUNCT
ijtc-222	257	14	s.	s.	PROPN
ijtc-222	257	15	,	,	PUNCT
ijtc-222	257	16	quality	quality	NOUN
ijtc-222	257	17	,	,	PUNCT
ijtc-222	257	18	a.	a.	NOUN
ijtc-222	257	19	,	,	PUNCT
ijtc-222	257	20	auditor	auditor	NOUN
ijtc-222	257	21	,	,	PUNCT
ijtc-222	257	22	w.	w.	PROPN
ijtc-222	257	23	,	,	PUNCT
ijtc-222	257	24	&	&	CCONJ
ijtc-222	257	25	as	as	ADP
ijtc-222	257	26	,	,	PUNCT
ijtc-222	257	27	s.	s.	PROPN
ijtc-222	257	28	e.	e.	PROPN
ijtc-222	257	29	(	(	PUNCT
ijtc-222	257	30	2019	2019	NUM
ijtc-222	257	31	)	)	PUNCT
ijtc-222	257	32	.	.	PUNCT
ijtc-222	258	1	skeptism	skeptism	NOUN
ijtc-222	258	2	on	on	ADP
ijtc-222	258	3	audit	audit	NOUN
ijtc-222	258	4	quality	quality	NOUN
ijtc-222	258	5	with	with	ADP
ijtc-222	258	6	auditor	auditor	NOUN
ijtc-222	258	7	'	'	PART
ijtc-222	258	8	s	s	NOUN
ijtc-222	258	9	ethics	ethic	NOUN
ijtc-222	258	10	as	as	ADP
ijtc-222	258	11	moderation	moderation	NOUN
ijtc-222	258	12	.	.	PUNCT
ijtc-222	259	1	18(5	18(5	X
ijtc-222	259	2	)	)	PUNCT
ijtc-222	259	3	,	,	PUNCT
ijtc-222	259	4	135	135	NUM
ijtc-222	259	5	-	-	SYM
ijtc-222	259	6	144	144	NUM
ijtc-222	259	7	.	.	PUNCT
ijtc-222	259	8	frucot	frucot	NOUN
ijtc-222	259	9	,	,	PUNCT
ijtc-222	259	10	v.	v.	PROPN
ijtc-222	259	11	and	and	CCONJ
ijtc-222	259	12	w.	w.	PROPN
ijtc-222	259	13	t.	t.	PROPN
ijtc-222	259	14	shearon	shearon	PROPN
ijtc-222	259	15	.	.	PUNCT
ijtc-222	260	1	(	(	PUNCT
ijtc-222	260	2	1991	1991	NUM
ijtc-222	260	3	)	)	PUNCT
ijtc-222	260	4	.	.	PUNCT
ijtc-222	261	1	budgetary	budgetary	ADJ
ijtc-222	261	2	participation	participation	NOUN
ijtc-222	261	3	,	,	PUNCT
ijtc-222	261	4	locus	locus	NOUN
ijtc-222	261	5	of	of	ADP
ijtc-222	261	6	control	control	NOUN
ijtc-222	261	7	,	,	PUNCT
ijtc-222	261	8	and	and	CCONJ
ijtc-222	261	9	mexican	mexican	ADJ
ijtc-222	261	10	managerial	managerial	ADJ
ijtc-222	261	11	performance	performance	NOUN
ijtc-222	261	12	and	and	CCONJ
ijtc-222	261	13	job	job	NOUN
ijtc-222	261	14	satisfaction	satisfaction	NOUN
ijtc-222	261	15	.	.	PUNCT
ijtc-222	262	1	the	the	DET
ijtc-222	262	2	accounting	accounting	NOUN
ijtc-222	262	3	review	review	NOUN
ijtc-222	262	4	,	,	PUNCT
ijtc-222	262	5	66	66	NUM
ijtc-222	262	6	(	(	PUNCT
ijtc-222	262	7	1	1	NUM
ijtc-222	262	8	)	)	PUNCT
ijtc-222	262	9	,	,	PUNCT
ijtc-222	262	10	80	80	NUM
ijtc-222	262	11	-	-	SYM
ijtc-222	262	12	99	99	NUM
ijtc-222	262	13	.	.	PUNCT
ijtc-222	263	1	https://doi.org/10.4135/9781483380810.n365	https://doi.org/10.4135/9781483380810.n365	PROPN
ijtc-222	263	2	mediating	mediating	NOUN
ijtc-222	263	3	effects	effect	NOUN
ijtc-222	263	4	of	of	ADP
ijtc-222	263	5	auditor	auditor	NOUN
ijtc-222	263	6	expertise	expertise	NOUN
ijtc-222	263	7	on	on	ADP
ijtc-222	263	8	the	the	DET
ijtc-222	263	9	effect	effect	NOUN
ijtc-222	263	10	of	of	ADP
ijtc-222	263	11	locus	locus	NOUN
ijtc-222	263	12	of	of	ADP
ijtc-222	263	13	control	control	NOUN
ijtc-222	263	14	and	and	CCONJ
ijtc-222	263	15	organizational	organizational	ADJ
ijtc-222	263	16	commitment	commitment	NOUN
ijtc-222	263	17	on	on	ADP
ijtc-222	263	18	auditor	auditor	NOUN
ijtc-222	263	19	performance	performance	NOUN
ijtc-222	263	20	supriadi	supriadi	NOUN
ijtc-222	263	21	,	,	PUNCT
ijtc-222	263	22	harjanti	harjanti	VERB
ijtc-222	263	23	,	,	PUNCT
ijtc-222	263	24	&	&	CCONJ
ijtc-222	263	25	maghfiroh	maghfiroh	PROPN
ijtc-222	263	26	157	157	NUM
ijtc-222	263	27	|	|	ADV
ijtc-222	263	28	ilomata	ilomata	PROPN
ijtc-222	263	29	international	international	ADJ
ijtc-222	263	30	journal	journal	NOUN
ijtc-222	263	31	of	of	ADP
ijtc-222	263	32	tax	tax	PROPN
ijtc-222	263	33	&	&	CCONJ
ijtc-222	263	34	accounting	accounting	PROPN
ijtc-222	263	35	volume	volume	NOUN
ijtc-222	263	36	2	2	NUM
ijtc-222	263	37	issue	issue	NOUN
ijtc-222	263	38	2	2	NUM
ijtc-222	263	39	,	,	PUNCT
ijtc-222	263	40	april	april	PROPN
ijtc-222	263	41	2021	2021	NUM
ijtc-222	263	42	gibson	gibson	PROPN
ijtc-222	263	43	,	,	PUNCT
ijtc-222	263	44	j.	j.	PROPN
ijtc-222	263	45	l.	l.	PROPN
ijtc-222	263	46	,	,	PUNCT
ijtc-222	263	47	j.	j.	PROPN
ijtc-222	263	48	m.	m.	PROPN
ijtc-222	263	49	ivancevich	ivancevich	PROPN
ijtc-222	263	50	,	,	PUNCT
ijtc-222	263	51	j.	j.	PROPN
ijtc-222	263	52	h.	h.	PROPN
ijtc-222	263	53	donnelly	donnelly	PROPN
ijtc-222	263	54	,	,	PUNCT
ijtc-222	263	55	and	and	CCONJ
ijtc-222	263	56	r.	r.	PROPN
ijtc-222	263	57	konopaske	konopaske	PROPN
ijtc-222	263	58	.	.	PUNCT
ijtc-222	264	1	(	(	PUNCT
ijtc-222	264	2	2012	2012	NUM
ijtc-222	264	3	)	)	PUNCT
ijtc-222	264	4	.	.	PUNCT
ijtc-222	265	1	organizations	organization	NOUN
ijtc-222	265	2	:	:	PUNCT
ijtc-222	265	3	behavior	behavior	NOUN
ijtc-222	265	4	,	,	PUNCT
ijtc-222	265	5	structure	structure	NOUN
ijtc-222	265	6	,	,	PUNCT
ijtc-222	265	7	processes	process	VERB
ijtc-222	265	8	14th	14th	NOUN
ijtc-222	265	9	.	.	PUNCT
ijtc-222	266	1	new	new	PROPN
ijtc-222	266	2	york	york	PROPN
ijtc-222	266	3	:	:	PUNCT
ijtc-222	266	4	mcgraw	mcgraw	PROPN
ijtc-222	266	5	-	-	PUNCT
ijtc-222	266	6	hill	hill	PROPN
ijtc-222	266	7	.	.	PUNCT
ijtc-222	267	1	hair	hair	NOUN
ijtc-222	267	2	et	et	PROPN
ijtc-222	267	3	al	al	PROPN
ijtc-222	267	4	.	.	PROPN
ijtc-222	267	5	,	,	PUNCT
ijtc-222	267	6	(	(	PUNCT
ijtc-222	267	7	1998	1998	NUM
ijtc-222	267	8	)	)	PUNCT
ijtc-222	267	9	,	,	PUNCT
ijtc-222	267	10	multivariate	multivariate	VERB
ijtc-222	267	11	data	datum	NOUN
ijtc-222	267	12	analysis	analysis	NOUN
ijtc-222	267	13	,	,	PUNCT
ijtc-222	267	14	fifth	fifth	ADJ
ijtc-222	267	15	edition	edition	NOUN
ijtc-222	267	16	,	,	PUNCT
ijtc-222	267	17	prentice	prentice	NOUN
ijtc-222	267	18	-	-	PUNCT
ijtc-222	267	19	hall	hall	NOUN
ijtc-222	267	20	,	,	PUNCT
ijtc-222	267	21	upper	upper	ADJ
ijtc-222	267	22	saddle	saddle	NOUN
ijtc-222	267	23	.	.	PUNCT
ijtc-222	268	1	river	river	NOUN
ijtc-222	268	2	:	:	PUNCT
ijtc-222	268	3	new	new	PROPN
ijtc-222	268	4	jersey	jersey	PROPN
ijtc-222	268	5	heider	heider	NOUN
ijtc-222	268	6	,	,	PUNCT
ijtc-222	268	7	f.	f.	PROPN
ijtc-222	268	8	(	(	PUNCT
ijtc-222	268	9	1958	1958	NUM
ijtc-222	268	10	)	)	PUNCT
ijtc-222	268	11	.	.	PUNCT
ijtc-222	269	1	the	the	DET
ijtc-222	269	2	psychology	psychology	NOUN
ijtc-222	269	3	of	of	ADP
ijtc-222	269	4	interpersonal	interpersonal	ADJ
ijtc-222	269	5	relations	relation	NOUN
ijtc-222	269	6	.	.	PUNCT
ijtc-222	270	1	new	new	PROPN
ijtc-222	270	2	york	york	PROPN
ijtc-222	270	3	:	:	PUNCT
ijtc-222	270	4	willey	willey	PROPN
ijtc-222	270	5	.	.	PUNCT
ijtc-222	271	1	hyatt	hyatt	PROPN
ijtc-222	271	2	,	,	PUNCT
ijtc-222	271	3	t.	t.	PROPN
ijtc-222	271	4	a.	a.	PROPN
ijtc-222	271	5	and	and	CCONJ
ijtc-222	271	6	d.	d.	PROPN
ijtc-222	271	7	f.	f.	PROPN
ijtc-222	271	8	prawitt	prawitt	PROPN
ijtc-222	271	9	.	.	PUNCT
ijtc-222	272	1	(	(	PUNCT
ijtc-222	272	2	2001	2001	NUM
ijtc-222	272	3	)	)	PUNCT
ijtc-222	272	4	.	.	PUNCT
ijtc-222	273	1	does	do	AUX
ijtc-222	273	2	congruence	congruence	VERB
ijtc-222	273	3	between	between	ADP
ijtc-222	273	4	audit	audit	NOUN
ijtc-222	273	5	structure	structure	NOUN
ijtc-222	273	6	and	and	CCONJ
ijtc-222	273	7	auditor	auditor	NOUN
ijtc-222	273	8	's	's	PART
ijtc-222	273	9	locus	locus	NOUN
ijtc-222	273	10	of	of	ADP
ijtc-222	273	11	control	control	NOUN
ijtc-222	273	12	affect	affect	VERB
ijtc-222	273	13	job	job	NOUN
ijtc-222	273	14	performance	performance	NOUN
ijtc-222	273	15	?	?	PUNCT
ijtc-222	273	16	.	.	PUNCT
ijtc-222	274	1	the	the	DET
ijtc-222	274	2	accounting	accounting	NOUN
ijtc-222	274	3	review	review	NOUN
ijtc-222	274	4	,	,	PUNCT
ijtc-222	274	5	76	76	NUM
ijtc-222	274	6	(	(	PUNCT
ijtc-222	274	7	2	2	NUM
ijtc-222	274	8	)	)	PUNCT
ijtc-222	274	9	,	,	PUNCT
ijtc-222	274	10	263	263	NUM
ijtc-222	274	11	-	-	SYM
ijtc-222	274	12	274	274	NUM
ijtc-222	274	13	.	.	PUNCT
ijtc-222	275	1	koonce	koonce	NOUN
ijtc-222	275	2	,	,	PUNCT
ijtc-222	275	3	l.	l.	PROPN
ijtc-222	275	4	and	and	CCONJ
ijtc-222	275	5	m.	m.	PROPN
ijtc-222	275	6	mercer	mercer	PROPN
ijtc-222	275	7	.	.	PUNCT
ijtc-222	276	1	(	(	PUNCT
ijtc-222	276	2	2005	2005	NUM
ijtc-222	276	3	)	)	PUNCT
ijtc-222	276	4	.	.	PUNCT
ijtc-222	277	1	using	use	VERB
ijtc-222	277	2	psychology	psychology	NOUN
ijtc-222	277	3	theories	theory	NOUN
ijtc-222	277	4	in	in	ADP
ijtc-222	277	5	archival	archival	NOUN
ijtc-222	277	6	financial	financial	ADJ
ijtc-222	277	7	accounting	accounting	NOUN
ijtc-222	277	8	research	research	NOUN
ijtc-222	277	9	.	.	PUNCT
ijtc-222	278	1	mccombs	mccombs	PROPN
ijtc-222	278	2	school	school	PROPN
ijtc-222	278	3	of	of	ADP
ijtc-222	278	4	business	business	NOUN
ijtc-222	278	5	research	research	NOUN
ijtc-222	278	6	paper	paper	NOUN
ijtc-222	278	7	series	series	NOUN
ijtc-222	278	8	,	,	PUNCT
ijtc-222	278	9	university	university	PROPN
ijtc-222	278	10	of	of	ADP
ijtc-222	278	11	texas	texas	PROPN
ijtc-222	278	12	.	.	PUNCT
ijtc-222	279	1	kreitner	kreitner	PROPN
ijtc-222	279	2	,	,	PUNCT
ijtc-222	279	3	robert	robert	PROPN
ijtc-222	279	4	dan	dan	PROPN
ijtc-222	279	5	angelo	angelo	PROPN
ijtc-222	279	6	kinicki	kinicki	PROPN
ijtc-222	279	7	.	.	PUNCT
ijtc-222	280	1	(	(	PUNCT
ijtc-222	280	2	2014	2014	NUM
ijtc-222	280	3	)	)	PUNCT
ijtc-222	280	4	.	.	PUNCT
ijtc-222	281	1	organizational	organizational	ADJ
ijtc-222	281	2	behavioral	behavioral	ADJ
ijtc-222	281	3	-	-	PUNCT
ijtc-222	281	4	ed	ed	NOUN
ijtc-222	281	5	.	.	NOUN
ijtc-222	281	6	5	5	NUM
ijtc-222	281	7	.	.	X
ijtc-222	281	8	boston	boston	PROPN
ijtc-222	281	9	:	:	PUNCT
ijtc-222	282	1	mcgrawhill	mcgrawhill	PROPN
ijtc-222	282	2	.	.	PUNCT
ijtc-222	283	1	lamboglia	lamboglia	PROPN
ijtc-222	283	2	,	,	PUNCT
ijtc-222	283	3	r.	r.	PROPN
ijtc-222	283	4	,	,	PUNCT
ijtc-222	283	5	&	&	CCONJ
ijtc-222	283	6	mancini	mancini	PROPN
ijtc-222	283	7	,	,	PUNCT
ijtc-222	283	8	d.	d.	PROPN
ijtc-222	283	9	(	(	PUNCT
ijtc-222	283	10	2020	2020	NUM
ijtc-222	283	11	)	)	PUNCT
ijtc-222	283	12	.	.	PUNCT
ijtc-222	284	1	the	the	DET
ijtc-222	284	2	relationship	relationship	NOUN
ijtc-222	284	3	between	between	ADP
ijtc-222	284	4	auditors	auditor	NOUN
ijtc-222	284	5	'	'	PART
ijtc-222	284	6	human	human	ADJ
ijtc-222	284	7	capital	capital	NOUN
ijtc-222	284	8	attributes	attribute	NOUN
ijtc-222	284	9	and	and	CCONJ
ijtc-222	284	10	the	the	DET
ijtc-222	284	11	assessment	assessment	NOUN
ijtc-222	284	12	of	of	ADP
ijtc-222	284	13	the	the	DET
ijtc-222	284	14	control	control	PROPN
ijtc-222	284	15	environment	environment	PROPN
ijtc-222	284	16	.	.	PUNCT
ijtc-222	285	1	journal	journal	PROPN
ijtc-222	285	2	of	of	ADP
ijtc-222	285	3	management	management	NOUN
ijtc-222	285	4	and	and	CCONJ
ijtc-222	285	5	governance	governance	NOUN
ijtc-222	285	6	,	,	PUNCT
ijtc-222	285	7	0123456789	0123456789	NUM
ijtc-222	285	8	.	.	PUNCT
ijtc-222	286	1	https://doi.org/10.1007/s10997-020-09536-8	https://doi.org/10.1007/s10997-020-09536-8	PROPN
ijtc-222	286	2	luthans	luthans	PROPN
ijtc-222	286	3	,	,	PUNCT
ijtc-222	286	4	f.	f.	PROPN
ijtc-222	286	5	,	,	PUNCT
ijtc-222	286	6	d.	d.	PROPN
ijtc-222	286	7	baack	baack	NOUN
ijtc-222	286	8	,	,	PUNCT
ijtc-222	286	9	and	and	CCONJ
ijtc-222	286	10	l.	l.	PROPN
ijtc-222	286	11	taylor	taylor	PROPN
ijtc-222	286	12	.	.	PUNCT
ijtc-222	287	1	(	(	PUNCT
ijtc-222	287	2	1987	1987	NUM
ijtc-222	287	3	)	)	PUNCT
ijtc-222	287	4	.	.	PUNCT
ijtc-222	288	1	organizational	organizational	ADJ
ijtc-222	288	2	commitment	commitment	NOUN
ijtc-222	288	3	:	:	PUNCT
ijtc-222	288	4	analysis	analysis	NOUN
ijtc-222	288	5	of	of	ADP
ijtc-222	288	6	antecedents	antecedent	NOUN
ijtc-222	288	7	.	.	PUNCT
ijtc-222	289	1	human	human	ADJ
ijtc-222	289	2	relations	relation	NOUN
ijtc-222	289	3	,	,	PUNCT
ijtc-222	289	4	40	40	NUM
ijtc-222	289	5	(	(	PUNCT
ijtc-222	289	6	4	4	NUM
ijtc-222	289	7	)	)	PUNCT
ijtc-222	289	8	,	,	PUNCT
ijtc-222	289	9	219	219	NUM
ijtc-222	289	10	-	-	SYM
ijtc-222	289	11	235	235	NUM
ijtc-222	289	12	.	.	PUNCT
ijtc-222	290	1	mahoney	mahoney	PROPN
ijtc-222	290	2	,	,	PUNCT
ijtc-222	290	3	t.	t.	PROPN
ijtc-222	290	4	a.	a.	PROPN
ijtc-222	290	5	,	,	PUNCT
ijtc-222	290	6	t.	t.	PROPN
ijtc-222	290	7	h.	h.	PROPN
ijtc-222	290	8	jerdee	jerdee	PROPN
ijtc-222	290	9	,	,	PUNCT
ijtc-222	290	10	and	and	CCONJ
ijtc-222	290	11	s.	s.	PROPN
ijtc-222	290	12	j.	j.	PROPN
ijtc-222	290	13	carroll	carroll	PROPN
ijtc-222	290	14	.	.	PUNCT
ijtc-222	291	1	(	(	PUNCT
ijtc-222	291	2	1965	1965	NUM
ijtc-222	291	3	)	)	PUNCT
ijtc-222	291	4	.	.	PUNCT
ijtc-222	292	1	the	the	DET
ijtc-222	292	2	job(s	job(s	PROPN
ijtc-222	292	3	)	)	PUNCT
ijtc-222	292	4	of	of	ADP
ijtc-222	292	5	management	management	NOUN
ijtc-222	292	6	.	.	PUNCT
ijtc-222	293	1	industrial	industrial	ADJ
ijtc-222	293	2	relations	relation	NOUN
ijtc-222	293	3	:	:	PUNCT
ijtc-222	293	4	a	a	DET
ijtc-222	293	5	journal	journal	NOUN
ijtc-222	293	6	of	of	ADP
ijtc-222	293	7	economy	economy	NOUN
ijtc-222	293	8	and	and	CCONJ
ijtc-222	293	9	society	society	NOUN
ijtc-222	293	10	,	,	PUNCT
ijtc-222	293	11	4	4	NUM
ijtc-222	293	12	(	(	PUNCT
ijtc-222	293	13	2	2	NUM
ijtc-222	293	14	)	)	PUNCT
ijtc-222	293	15	,	,	PUNCT
ijtc-222	293	16	97	97	NUM
ijtc-222	293	17	-	-	SYM
ijtc-222	293	18	110	110	NUM
ijtc-222	293	19	.	.	PUNCT
ijtc-222	294	1	malone	malone	PROPN
ijtc-222	294	2	,	,	PUNCT
ijtc-222	294	3	c.	c.	PROPN
ijtc-222	294	4	f.	f.	PROPN
ijtc-222	294	5	,	,	PUNCT
ijtc-222	294	6	and	and	CCONJ
ijtc-222	294	7	r.	r.	PROPN
ijtc-222	294	8	w.	w.	PROPN
ijtc-222	294	9	roberts	roberts	PROPN
ijtc-222	294	10	.	.	PUNCT
ijtc-222	294	11	(	(	PUNCT
ijtc-222	294	12	1996	1996	NUM
ijtc-222	294	13	)	)	PUNCT
ijtc-222	294	14	.	.	PUNCT
ijtc-222	295	1	factors	factor	NOUN
ijtc-222	295	2	associated	associate	VERB
ijtc-222	295	3	with	with	ADP
ijtc-222	295	4	the	the	DET
ijtc-222	295	5	incidence	incidence	NOUN
ijtc-222	295	6	of	of	ADP
ijtc-222	295	7	reduced	reduced	ADJ
ijtc-222	295	8	audit	audit	NOUN
ijtc-222	295	9	quality	quality	NOUN
ijtc-222	295	10	behaviors	behavior	NOUN
ijtc-222	295	11	.	.	PUNCT
ijtc-222	296	1	auditing	audit	VERB
ijtc-222	296	2	:	:	PUNCT
ijtc-222	296	3	a	a	DET
ijtc-222	296	4	journal	journal	NOUN
ijtc-222	296	5	of	of	ADP
ijtc-222	296	6	practice	practice	NOUN
ijtc-222	296	7	&	&	CCONJ
ijtc-222	296	8	theory	theory	NOUN
ijtc-222	296	9	,	,	PUNCT
ijtc-222	296	10	15	15	NUM
ijtc-222	296	11	(	(	PUNCT
ijtc-222	296	12	2	2	NUM
ijtc-222	296	13	)	)	PUNCT
ijtc-222	296	14	,	,	PUNCT
ijtc-222	296	15	49	49	NUM
ijtc-222	296	16	-	-	SYM
ijtc-222	296	17	64	64	NUM
ijtc-222	296	18	.	.	PUNCT
ijtc-222	297	1	mathieu	mathieu	PROPN
ijtc-222	297	2	,	,	PUNCT
ijtc-222	297	3	j.	j.	PROPN
ijtc-222	297	4	e.	e.	PROPN
ijtc-222	297	5	and	and	CCONJ
ijtc-222	297	6	d.	d.	PROPN
ijtc-222	297	7	m.	m.	PROPN
ijtc-222	297	8	zajac	zajac	PROPN
ijtc-222	297	9	.	.	PUNCT
ijtc-222	297	10	(	(	PUNCT
ijtc-222	297	11	1990	1990	NUM
ijtc-222	297	12	)	)	PUNCT
ijtc-222	297	13	.	.	PUNCT
ijtc-222	298	1	a	a	DET
ijtc-222	298	2	review	review	NOUN
ijtc-222	298	3	and	and	CCONJ
ijtc-222	298	4	meta	meta	NOUN
ijtc-222	298	5	-	-	PUNCT
ijtc-222	298	6	analysis	analysis	NOUN
ijtc-222	298	7	of	of	ADP
ijtc-222	298	8	the	the	DET
ijtc-222	298	9	antecedents	antecedent	NOUN
ijtc-222	298	10	,	,	PUNCT
ijtc-222	298	11	correlates	correlate	VERB
ijtc-222	298	12	,	,	PUNCT
ijtc-222	298	13	and	and	CCONJ
ijtc-222	298	14	consequences	consequence	NOUN
ijtc-222	298	15	of	of	ADP
ijtc-222	298	16	organizational	organizational	ADJ
ijtc-222	298	17	commitment	commitment	NOUN
ijtc-222	298	18	.	.	PUNCT
ijtc-222	299	1	psychological	psychological	ADJ
ijtc-222	299	2	bulletin	bulletin	NOUN
ijtc-222	299	3	,	,	PUNCT
ijtc-222	299	4	108	108	NUM
ijtc-222	299	5	(	(	PUNCT
ijtc-222	299	6	2	2	NUM
ijtc-222	299	7	)	)	PUNCT
ijtc-222	299	8	,	,	PUNCT
ijtc-222	299	9	171	171	NUM
ijtc-222	299	10	-	-	SYM
ijtc-222	299	11	194	194	NUM
ijtc-222	299	12	.	.	PUNCT
ijtc-222	300	1	mcdaniel	mcdaniel	PROPN
ijtc-222	300	2	,	,	PUNCT
ijtc-222	300	3	l.	l.	PROPN
ijtc-222	300	4	s.	s.	PROPN
ijtc-222	300	5	(	(	PUNCT
ijtc-222	300	6	1990	1990	NUM
ijtc-222	300	7	)	)	PUNCT
ijtc-222	300	8	.	.	PUNCT
ijtc-222	301	1	the	the	DET
ijtc-222	301	2	effects	effect	NOUN
ijtc-222	301	3	of	of	ADP
ijtc-222	301	4	time	time	NOUN
ijtc-222	301	5	pressure	pressure	NOUN
ijtc-222	301	6	and	and	CCONJ
ijtc-222	301	7	audit	audit	NOUN
ijtc-222	301	8	program	program	NOUN
ijtc-222	301	9	structure	structure	NOUN
ijtc-222	301	10	on	on	ADP
ijtc-222	301	11	audit	audit	NOUN
ijtc-222	301	12	performance	performance	NOUN
ijtc-222	301	13	.	.	PUNCT
ijtc-222	302	1	journal	journal	NOUN
ijtc-222	302	2	of	of	ADP
ijtc-222	302	3	accounting	accounting	NOUN
ijtc-222	302	4	research	research	NOUN
ijtc-222	302	5	,	,	PUNCT
ijtc-222	302	6	28	28	NUM
ijtc-222	302	7	(	(	PUNCT
ijtc-222	302	8	2	2	NUM
ijtc-222	302	9	)	)	PUNCT
ijtc-222	302	10	,	,	PUNCT
ijtc-222	302	11	267	267	NUM
ijtc-222	302	12	-	-	SYM
ijtc-222	302	13	285	285	NUM
ijtc-222	302	14	.	.	PUNCT
ijtc-222	303	1	mowday	mowday	PROPN
ijtc-222	303	2	,	,	PUNCT
ijtc-222	303	3	r.	r.	PROPN
ijtc-222	303	4	t.	t.	PROPN
ijtc-222	303	5	,	,	PUNCT
ijtc-222	303	6	l.	l.	PROPN
ijtc-222	303	7	w.	w.	PROPN
ijtc-222	303	8	porter	porter	PROPN
ijtc-222	303	9	,	,	PUNCT
ijtc-222	303	10	and	and	CCONJ
ijtc-222	303	11	r.	r.	PROPN
ijtc-222	303	12	m.	m.	NOUN
ijtc-222	303	13	steers	steer	NOUN
ijtc-222	303	14	.	.	PUNCT
ijtc-222	304	1	(	(	PUNCT
ijtc-222	304	2	1979	1979	NUM
ijtc-222	304	3	)	)	PUNCT
ijtc-222	304	4	.	.	PUNCT
ijtc-222	305	1	the	the	DET
ijtc-222	305	2	measurement	measurement	NOUN
ijtc-222	305	3	of	of	ADP
ijtc-222	305	4	organizational	organizational	ADJ
ijtc-222	305	5	commitment	commitment	NOUN
ijtc-222	305	6	.	.	PUNCT
ijtc-222	306	1	journal	journal	NOUN
ijtc-222	306	2	of	of	ADP
ijtc-222	306	3	vocational	vocational	ADJ
ijtc-222	306	4	behavioral	behavioral	NOUN
ijtc-222	306	5	,	,	PUNCT
ijtc-222	306	6	14	14	NUM
ijtc-222	306	7	(	(	PUNCT
ijtc-222	306	8	2	2	NUM
ijtc-222	306	9	)	)	PUNCT
ijtc-222	306	10	,	,	PUNCT
ijtc-222	306	11	224	224	NUM
ijtc-222	306	12	-	-	SYM
ijtc-222	306	13	247	247	NUM
ijtc-222	306	14	.	.	PUNCT
ijtc-222	307	1	otley	otley	PROPN
ijtc-222	307	2	,	,	PUNCT
ijtc-222	307	3	d.	d.	PROPN
ijtc-222	307	4	t.	t.	PROPN
ijtc-222	307	5	,	,	PUNCT
ijtc-222	307	6	and	and	CCONJ
ijtc-222	307	7	b.	b.	PROPN
ijtc-222	307	8	j.	j.	PROPN
ijtc-222	307	9	pierce	pierce	PROPN
ijtc-222	307	10	.	.	PUNCT
ijtc-222	308	1	(	(	PUNCT
ijtc-222	308	2	1995	1995	NUM
ijtc-222	308	3	)	)	PUNCT
ijtc-222	308	4	.	.	PUNCT
ijtc-222	309	1	the	the	DET
ijtc-222	309	2	control	control	NOUN
ijtc-222	309	3	problem	problem	NOUN
ijtc-222	309	4	in	in	ADP
ijtc-222	309	5	public	public	ADJ
ijtc-222	309	6	accounting	accounting	NOUN
ijtc-222	309	7	firms	firm	NOUN
ijtc-222	309	8	:	:	PUNCT
ijtc-222	309	9	an	an	DET
ijtc-222	309	10	empirical	empirical	ADJ
ijtc-222	309	11	study	study	NOUN
ijtc-222	309	12	of	of	ADP
ijtc-222	309	13	impact	impact	NOUN
ijtc-222	309	14	of	of	ADP
ijtc-222	309	15	leadership	leadership	NOUN
ijtc-222	309	16	style	style	NOUN
ijtc-222	309	17	.	.	PUNCT
ijtc-222	310	1	accounting	accounting	NOUN
ijtc-222	310	2	,	,	PUNCT
ijtc-222	310	3	organizations	organization	NOUN
ijtc-222	310	4	and	and	CCONJ
ijtc-222	310	5	society	society	NOUN
ijtc-222	310	6	,	,	PUNCT
ijtc-222	310	7	20	20	NUM
ijtc-222	310	8	(	(	PUNCT
ijtc-222	310	9	5	5	NUM
ijtc-222	310	10	)	)	PUNCT
ijtc-222	310	11	,	,	PUNCT
ijtc-222	310	12	405	405	NUM
ijtc-222	310	13	-	-	SYM
ijtc-222	310	14	420	420	NUM
ijtc-222	310	15	.	.	PUNCT
ijtc-222	311	1	parker	parker	PROPN
ijtc-222	311	2	,	,	PUNCT
ijtc-222	311	3	r.	r.	PROPN
ijtc-222	311	4	j.	j.	PROPN
ijtc-222	311	5	and	and	CCONJ
ijtc-222	311	6	j.	j.	PROPN
ijtc-222	311	7	m.	m.	PROPN
ijtc-222	311	8	kohlmeyer	kohlmeyer	PROPN
ijtc-222	311	9	.	.	PUNCT
ijtc-222	312	1	(	(	PUNCT
ijtc-222	312	2	2005	2005	NUM
ijtc-222	312	3	)	)	PUNCT
ijtc-222	312	4	.	.	PUNCT
ijtc-222	313	1	organizational	organizational	ADJ
ijtc-222	313	2	justice	justice	NOUN
ijtc-222	313	3	and	and	CCONJ
ijtc-222	313	4	turnover	turnover	NOUN
ijtc-222	313	5	in	in	ADP
ijtc-222	313	6	public	public	ADJ
ijtc-222	313	7	accounting	accounting	NOUN
ijtc-222	313	8	firms	firm	NOUN
ijtc-222	313	9	:	:	PUNCT
ijtc-222	313	10	a	a	DET
ijtc-222	313	11	research	research	NOUN
ijtc-222	313	12	note	note	NOUN
ijtc-222	313	13	.	.	PUNCT
ijtc-222	314	1	accounting	accounting	NOUN
ijtc-222	314	2	,	,	PUNCT
ijtc-222	314	3	organizations	organization	NOUN
ijtc-222	314	4	and	and	CCONJ
ijtc-222	314	5	society	society	NOUN
ijtc-222	314	6	,	,	PUNCT
ijtc-222	314	7	30	30	NUM
ijtc-222	314	8	(	(	PUNCT
ijtc-222	314	9	4	4	NUM
ijtc-222	314	10	)	)	PUNCT
ijtc-222	314	11	,	,	PUNCT
ijtc-222	314	12	357	357	NUM
ijtc-222	314	13	-	-	SYM
ijtc-222	314	14	369	369	NUM
ijtc-222	314	15	.	.	PUNCT
ijtc-222	314	16	plares	plare	NOUN
ijtc-222	314	17	,	,	PUNCT
ijtc-222	314	18	e.	e.	PROPN
ijtc-222	314	19	j.	j.	PROPN
ijtc-222	314	20	(	(	PUNCT
ijtc-222	314	21	1968	1968	NUM
ijtc-222	314	22	)	)	PUNCT
ijtc-222	314	23	.	.	PUNCT
ijtc-222	315	1	differential	differential	ADJ
ijtc-222	315	2	utilization	utilization	NOUN
ijtc-222	315	3	of	of	ADP
ijtc-222	315	4	information	information	NOUN
ijtc-222	315	5	as	as	ADP
ijtc-222	315	6	a	a	DET
ijtc-222	315	7	function	function	NOUN
ijtc-222	315	8	of	of	ADP
ijtc-222	315	9	internal	internal	ADJ
ijtc-222	315	10	-	-	PUNCT
ijtc-222	315	11	external	external	ADJ
ijtc-222	315	12	control	control	NOUN
ijtc-222	315	13	.	.	PUNCT
ijtc-222	316	1	journal	journal	NOUN
ijtc-222	316	2	of	of	ADP
ijtc-222	316	3	personality	personality	NOUN
ijtc-222	316	4	,	,	PUNCT
ijtc-222	316	5	36	36	NUM
ijtc-222	316	6	(	(	PUNCT
ijtc-222	316	7	4	4	NUM
ijtc-222	316	8	)	)	PUNCT
ijtc-222	316	9	,	,	PUNCT
ijtc-222	316	10	649	649	NUM
ijtc-222	316	11	-	-	SYM
ijtc-222	316	12	662	662	NUM
ijtc-222	316	13	.	.	PUNCT
ijtc-222	317	1	robbins	robbins	PROPN
ijtc-222	317	2	,	,	PUNCT
ijtc-222	317	3	s.	s.	PROPN
ijtc-222	317	4	p.	p.	PROPN
ijtc-222	317	5	,	,	PUNCT
ijtc-222	317	6	and	and	CCONJ
ijtc-222	317	7	t.	t.	PROPN
ijtc-222	317	8	a.	a.	NOUN
ijtc-222	317	9	judge	judge	PROPN
ijtc-222	317	10	.	.	PUNCT
ijtc-222	318	1	(	(	PUNCT
ijtc-222	318	2	2013	2013	NUM
ijtc-222	318	3	)	)	PUNCT
ijtc-222	318	4	.	.	PUNCT
ijtc-222	319	1	organizational	organizational	ADJ
ijtc-222	319	2	behavior	behavior	NOUN
ijtc-222	319	3	15th	15th	NOUN
ijtc-222	319	4	.	.	PUNCT
ijtc-222	320	1	new	new	PROPN
ijtc-222	320	2	jersey	jersey	PROPN
ijtc-222	320	3	:	:	PUNCT
ijtc-222	320	4	pearson	pearson	PROPN
ijtc-222	320	5	education	education	NOUN
ijtc-222	320	6	.	.	PUNCT
ijtc-222	321	1	mediating	mediate	VERB
ijtc-222	321	2	effects	effect	NOUN
ijtc-222	321	3	of	of	ADP
ijtc-222	321	4	auditor	auditor	NOUN
ijtc-222	321	5	expertise	expertise	NOUN
ijtc-222	321	6	on	on	ADP
ijtc-222	321	7	the	the	DET
ijtc-222	321	8	effect	effect	NOUN
ijtc-222	321	9	of	of	ADP
ijtc-222	321	10	locus	locus	NOUN
ijtc-222	321	11	of	of	ADP
ijtc-222	321	12	control	control	NOUN
ijtc-222	321	13	and	and	CCONJ
ijtc-222	321	14	organizational	organizational	ADJ
ijtc-222	321	15	commitment	commitment	NOUN
ijtc-222	321	16	on	on	ADP
ijtc-222	321	17	auditor	auditor	NOUN
ijtc-222	321	18	performance	performance	NOUN
ijtc-222	321	19	supriadi	supriadi	NOUN
ijtc-222	321	20	,	,	PUNCT
ijtc-222	321	21	harjanti	harjanti	VERB
ijtc-222	321	22	,	,	PUNCT
ijtc-222	321	23	&	&	CCONJ
ijtc-222	321	24	maghfiroh	maghfiroh	VERB
ijtc-222	321	25	158	158	NUM
ijtc-222	322	1	|	|	ADV
ijtc-222	322	2	ilomata	ilomata	PROPN
ijtc-222	322	3	international	international	ADJ
ijtc-222	322	4	journal	journal	NOUN
ijtc-222	322	5	of	of	ADP
ijtc-222	322	6	tax	tax	PROPN
ijtc-222	322	7	&	&	CCONJ
ijtc-222	322	8	accounting	accounting	PROPN
ijtc-222	322	9	volume	volume	NOUN
ijtc-222	322	10	2	2	NUM
ijtc-222	322	11	issue	issue	NOUN
ijtc-222	322	12	2	2	NUM
ijtc-222	322	13	,	,	PUNCT
ijtc-222	322	14	april	april	PROPN
ijtc-222	322	15	2021	2021	NUM
ijtc-222	322	16	rotter	rotter	NOUN
ijtc-222	322	17	,	,	PUNCT
ijtc-222	322	18	j.	j.	PROPN
ijtc-222	322	19	b.	b.	PROPN
ijtc-222	322	20	(	(	PUNCT
ijtc-222	322	21	1966	1966	NUM
ijtc-222	322	22	)	)	PUNCT
ijtc-222	322	23	.	.	PUNCT
ijtc-222	323	1	generalized	generalized	ADJ
ijtc-222	323	2	expectancies	expectancy	NOUN
ijtc-222	323	3	for	for	ADP
ijtc-222	323	4	internal	internal	ADJ
ijtc-222	323	5	versus	versus	ADP
ijtc-222	323	6	external	external	ADJ
ijtc-222	323	7	control	control	NOUN
ijtc-222	323	8	of	of	ADP
ijtc-222	323	9	reinforcement	reinforcement	NOUN
ijtc-222	323	10	.	.	PUNCT
ijtc-222	324	1	psychological	psychological	ADJ
ijtc-222	324	2	monographs	monograph	NOUN
ijtc-222	324	3	:	:	PUNCT
ijtc-222	324	4	general	general	ADJ
ijtc-222	324	5	and	and	CCONJ
ijtc-222	324	6	applied	apply	VERB
ijtc-222	324	7	,	,	PUNCT
ijtc-222	324	8	80	80	NUM
ijtc-222	324	9	(	(	PUNCT
ijtc-222	324	10	1	1	NUM
ijtc-222	324	11	)	)	PUNCT
ijtc-222	324	12	,	,	PUNCT
ijtc-222	324	13	1	1	NUM
ijtc-222	324	14	-	-	SYM
ijtc-222	324	15	28	28	NUM
ijtc-222	324	16	.	.	PUNCT
ijtc-222	325	1	setiawan	setiawan	PROPN
ijtc-222	325	2	,	,	PUNCT
ijtc-222	325	3	s.	s.	PROPN
ijtc-222	325	4	,	,	PUNCT
ijtc-222	325	5	carolina	carolina	PROPN
ijtc-222	325	6	,	,	PUNCT
ijtc-222	325	7	y.	y.	PROPN
ijtc-222	325	8	,	,	PUNCT
ijtc-222	325	9	kristiani	kristiani	NOUN
ijtc-222	325	10	,	,	PUNCT
ijtc-222	325	11	a.	a.	NOUN
ijtc-222	325	12	,	,	PUNCT
ijtc-222	325	13	&	&	CCONJ
ijtc-222	325	14	maranatha	maranatha	PROPN
ijtc-222	325	15	,	,	PUNCT
ijtc-222	325	16	u.	u.	PROPN
ijtc-222	325	17	k.	k.	PROPN
ijtc-222	325	18	(	(	PUNCT
ijtc-222	325	19	2020	2020	NUM
ijtc-222	325	20	)	)	PUNCT
ijtc-222	325	21	.	.	PUNCT
ijtc-222	326	1	asia	asia	PROPN
ijtc-222	326	2	pacific	pacific	PROPN
ijtc-222	326	3	fraud	fraud	PROPN
ijtc-222	326	4	journal	journal	PROPN
ijtc-222	326	5	.	.	PUNCT
ijtc-222	327	1	5	5	NUM
ijtc-222	327	2	,	,	PUNCT
ijtc-222	327	3	183	183	NUM
ijtc-222	327	4	-	-	SYM
ijtc-222	327	5	190	190	NUM
ijtc-222	327	6	.	.	PUNCT
ijtc-222	328	1	https://doi.org/10.21532/apfjournal.v5i2.155	https://doi.org/10.21532/apfjournal.v5i2.155	PROPN
ijtc-222	328	2	sofia	sofia	PROPN
ijtc-222	328	3	,	,	PUNCT
ijtc-222	328	4	i.	i.	PROPN
ijtc-222	328	5	p.	p.	PROPN
ijtc-222	328	6	(	(	PUNCT
ijtc-222	328	7	2014	2014	NUM
ijtc-222	328	8	)	)	PUNCT
ijtc-222	328	9	.	.	PUNCT
ijtc-222	329	1	the	the	DET
ijtc-222	329	2	affect	affect	NOUN
ijtc-222	329	3	of	of	ADP
ijtc-222	329	4	work	work	NOUN
ijtc-222	329	5	environment	environment	NOUN
ijtc-222	329	6	,	,	PUNCT
ijtc-222	329	7	job	job	NOUN
ijtc-222	329	8	satisfaction	satisfaction	NOUN
ijtc-222	329	9	,	,	PUNCT
ijtc-222	329	10	organization	organization	NOUN
ijtc-222	329	11	commitment	commitment	NOUN
ijtc-222	329	12	on	on	ADP
ijtc-222	329	13	ocb	ocb	PROPN
ijtc-222	329	14	.	.	PUNCT
ijtc-222	330	1	5(february	5(february	NUM
ijtc-222	330	2	2015	2015	NUM
ijtc-222	330	3	)	)	PUNCT
ijtc-222	330	4	,	,	PUNCT
ijtc-222	330	5	10	10	NUM
ijtc-222	330	6	-	-	SYM
ijtc-222	330	7	18	18	NUM
ijtc-222	330	8	.	.	PUNCT
ijtc-222	331	1	srimindarti	srimindarti	PROPN
ijtc-222	331	2	,	,	PUNCT
ijtc-222	331	3	c.	c.	PROPN
ijtc-222	331	4	,	,	PUNCT
ijtc-222	331	5	sunarto	sunarto	PROPN
ijtc-222	331	6	,	,	PUNCT
ijtc-222	331	7	&	&	CCONJ
ijtc-222	331	8	widati	widati	PROPN
ijtc-222	331	9	,	,	PUNCT
ijtc-222	331	10	l.	l.	PROPN
ijtc-222	331	11	w.	w.	PROPN
ijtc-222	331	12	(	(	PUNCT
ijtc-222	331	13	2015	2015	NUM
ijtc-222	331	14	)	)	PUNCT
ijtc-222	331	15	.	.	PUNCT
ijtc-222	332	1	the	the	DET
ijtc-222	332	2	effects	effect	NOUN
ijtc-222	332	3	of	of	ADP
ijtc-222	332	4	locus	locus	NOUN
ijtc-222	332	5	of	of	ADP
ijtc-222	332	6	control	control	NOUN
ijtc-222	332	7	and	and	CCONJ
ijtc-222	332	8	organizational	organizational	ADJ
ijtc-222	332	9	commitment	commitment	NOUN
ijtc-222	332	10	to	to	ADP
ijtc-222	332	11	acceptance	acceptance	NOUN
ijtc-222	332	12	of	of	ADP
ijtc-222	332	13	dysfunctional	dysfunctional	ADJ
ijtc-222	332	14	audit	audit	NOUN
ijtc-222	332	15	behavior	behavior	NOUN
ijtc-222	332	16	based	base	VERB
ijtc-222	332	17	on	on	ADP
ijtc-222	332	18	the	the	DET
ijtc-222	332	19	theory	theory	NOUN
ijtc-222	332	20	of	of	ADP
ijtc-222	332	21	planned	plan	VERB
ijtc-222	332	22	behavior	behavior	NOUN
ijtc-222	332	23	.	.	PUNCT
ijtc-222	333	1	international	international	ADJ
ijtc-222	333	2	journal	journal	PROPN
ijtc-222	333	3	of	of	ADP
ijtc-222	333	4	business	business	NOUN
ijtc-222	333	5	,	,	PUNCT
ijtc-222	333	6	economics	economic	NOUN
ijtc-222	333	7	,	,	PUNCT
ijtc-222	333	8	and	and	CCONJ
ijtc-222	333	9	law	law	NOUN
ijtc-222	333	10	,	,	PUNCT
ijtc-222	333	11	7(1	7(1	NUM
ijtc-222	333	12	)	)	PUNCT
ijtc-222	333	13	,	,	PUNCT
ijtc-222	333	14	27	27	NUM
ijtc-222	333	15	-	-	SYM
ijtc-222	333	16	35	35	NUM
ijtc-222	333	17	.	.	PUNCT
ijtc-222	334	1	sulistiyanto	sulistiyanto	PROPN
ijtc-222	334	2	,	,	PUNCT
ijtc-222	334	3	f.	f.	PROPN
ijtc-222	334	4	,	,	PUNCT
ijtc-222	334	5	&	&	CCONJ
ijtc-222	334	6	murtini	murtini	PROPN
ijtc-222	334	7	,	,	PUNCT
ijtc-222	334	8	h.	h.	PROPN
ijtc-222	334	9	(	(	PUNCT
ijtc-222	334	10	2018	2018	NUM
ijtc-222	334	11	)	)	PUNCT
ijtc-222	334	12	.	.	PUNCT
ijtc-222	335	1	determinants	determinant	NOUN
ijtc-222	335	2	of	of	ADP
ijtc-222	335	3	internal	internal	ADJ
ijtc-222	335	4	auditor	auditor	NOUN
ijtc-222	335	5	performance	performance	NOUN
ijtc-222	335	6	through	through	ADP
ijtc-222	335	7	knowledge	knowledge	NOUN
ijtc-222	335	8	management	management	NOUN
ijtc-222	335	9	with	with	ADP
ijtc-222	335	10	organizational	organizational	ADJ
ijtc-222	335	11	culture	culture	NOUN
ijtc-222	335	12	as	as	ADP
ijtc-222	335	13	moderating	moderate	VERB
ijtc-222	335	14	.	.	PUNCT
ijtc-222	336	1	aaj	aaj	NOUN
ijtc-222	336	2	:	:	PUNCT
ijtc-222	336	3	accounting	account	VERB
ijtc-222	336	4	analysis	analysis	NOUN
ijtc-222	336	5	journal	journal	NOUN
ijtc-222	336	6	,	,	PUNCT
ijtc-222	336	7	7(3	7(3	NUM
ijtc-222	336	8	)	)	PUNCT
ijtc-222	336	9	,	,	PUNCT
ijtc-222	336	10	183	183	NUM
ijtc-222	336	11	-	-	SYM
ijtc-222	336	12	191	191	NUM
ijtc-222	336	13	.	.	PUNCT
ijtc-222	337	1	https://doi.org/10.15294/aaj.v7i3.22631	https://doi.org/10.15294/aaj.v7i3.22631	PROPN
ijtc-222	337	2	sunyoto	sunyoto	PROPN
ijtc-222	337	3	,	,	PUNCT
ijtc-222	337	4	y.	y.	PROPN
ijtc-222	337	5	,	,	PUNCT
ijtc-222	337	6	lely	lely	ADV
ijtc-222	337	7	,	,	PUNCT
ijtc-222	337	8	n.	n.	NOUN
ijtc-222	337	9	,	,	PUNCT
ijtc-222	337	10	&	&	CCONJ
ijtc-222	337	11	agus	agus	PROPN
ijtc-222	337	12	,	,	PUNCT
ijtc-222	337	13	a.	a.	NOUN
ijtc-222	337	14	(	(	PUNCT
ijtc-222	337	15	2019	2019	NUM
ijtc-222	337	16	)	)	PUNCT
ijtc-222	337	17	.	.	PUNCT
ijtc-222	338	1	the	the	DET
ijtc-222	338	2	influence	influence	NOUN
ijtc-222	338	3	of	of	ADP
ijtc-222	338	4	experience	experience	NOUN
ijtc-222	338	5	,	,	PUNCT
ijtc-222	338	6	motivation	motivation	NOUN
ijtc-222	338	7	,	,	PUNCT
ijtc-222	338	8	and	and	CCONJ
ijtc-222	338	9	professional	professional	ADJ
ijtc-222	338	10	commitment	commitment	NOUN
ijtc-222	338	11	on	on	ADP
ijtc-222	338	12	employee	employee	NOUN
ijtc-222	338	13	performance	performance	NOUN
ijtc-222	338	14	and	and	CCONJ
ijtc-222	338	15	job	job	NOUN
ijtc-222	338	16	satisfaction	satisfaction	NOUN
ijtc-222	338	17	at	at	ADP
ijtc-222	338	18	the	the	DET
ijtc-222	338	19	audit	audit	NOUN
ijtc-222	338	20	firm	firm	NOUN
ijtc-222	338	21	in	in	ADP
ijtc-222	338	22	indonesia	indonesia	PROPN
ijtc-222	338	23	.	.	PUNCT
ijtc-222	339	1	espacios	espacios	PROPN
ijtc-222	339	2	,	,	PUNCT
ijtc-222	339	3	40(27	40(27	NUM
ijtc-222	339	4	)	)	PUNCT
ijtc-222	339	5	.	.	PUNCT
ijtc-222	340	1	usman	usman	PROPN
ijtc-222	340	2	,	,	PUNCT
ijtc-222	340	3	a.	a.	PROPN
ijtc-222	340	4	,	,	PUNCT
ijtc-222	340	5	m.	m.	NOUN
ijtc-222	340	6	sudarma	sudarma	PROPN
ijtc-222	340	7	,	,	PUNCT
ijtc-222	340	8	h.	h.	PROPN
ijtc-222	340	9	habbe	habbe	PROPN
ijtc-222	340	10	,	,	PUNCT
ijtc-222	340	11	dan	dan	PROPN
ijtc-222	340	12	d.	d.	PROPN
ijtc-222	340	13	said	say	VERB
ijtc-222	340	14	.	.	PUNCT
ijtc-222	341	1	(	(	PUNCT
ijtc-222	341	2	2014	2014	NUM
ijtc-222	341	3	)	)	PUNCT
ijtc-222	341	4	.	.	PUNCT
ijtc-222	342	1	effect	effect	NOUN
ijtc-222	342	2	of	of	ADP
ijtc-222	342	3	competence	competence	NOUN
ijtc-222	342	4	factor	factor	NOUN
ijtc-222	342	5	,	,	PUNCT
ijtc-222	342	6	independence	independence	NOUN
ijtc-222	342	7	,	,	PUNCT
ijtc-222	342	8	and	and	CCONJ
ijtc-222	342	9	attitude	attitude	NOUN
ijtc-222	342	10	against	against	ADP
ijtc-222	342	11	professional	professional	ADJ
ijtc-222	342	12	auditor	auditor	NOUN
ijtc-222	342	13	audit	audit	NOUN
ijtc-222	342	14	quality	quality	NOUN
ijtc-222	342	15	improve	improve	VERB
ijtc-222	342	16	performance	performance	NOUN
ijtc-222	342	17	in	in	ADP
ijtc-222	342	18	inspectorate	inspectorate	NOUN
ijtc-222	342	19	(	(	PUNCT
ijtc-222	342	20	inspectorate	inspectorate	ADJ
ijtc-222	342	21	empirical	empirical	ADJ
ijtc-222	342	22	study	study	NOUN
ijtc-222	342	23	in	in	ADP
ijtc-222	342	24	south	south	PROPN
ijtc-222	342	25	sulawesi	sulawesi	PROPN
ijtc-222	342	26	province	province	PROPN
ijtc-222	342	27	)	)	PUNCT
ijtc-222	342	28	.	.	PUNCT
ijtc-222	343	1	iosr	iosr	ADJ
ijtc-222	343	2	journal	journal	PROPN
ijtc-222	343	3	of	of	ADP
ijtc-222	343	4	business	business	NOUN
ijtc-222	343	5	and	and	CCONJ
ijtc-222	343	6	management	management	NOUN
ijtc-222	343	7	,	,	PUNCT
ijtc-222	343	8	16	16	NUM
ijtc-222	343	9	(	(	PUNCT
ijtc-222	343	10	1	1	NUM
ijtc-222	343	11	)	)	PUNCT
ijtc-222	343	12	,	,	PUNCT
ijtc-222	343	13	1	1	NUM
ijtc-222	343	14	-	-	SYM
ijtc-222	343	15	13	13	NUM
ijtc-222	343	16	.	.	PUNCT
ijtc-222	344	1	winarja	winarja	PROPN
ijtc-222	344	2	,	,	PUNCT
ijtc-222	344	3	w.	w.	PROPN
ijtc-222	344	4	,	,	PUNCT
ijtc-222	344	5	sodikin	sodikin	PROPN
ijtc-222	344	6	,	,	PUNCT
ijtc-222	344	7	a.	a.	NOUN
ijtc-222	344	8	,	,	PUNCT
ijtc-222	344	9	&	&	CCONJ
ijtc-222	344	10	widodo	widodo	PROPN
ijtc-222	344	11	,	,	PUNCT
ijtc-222	344	12	d.	d.	PROPN
ijtc-222	344	13	(	(	PUNCT
ijtc-222	344	14	2018	2018	NUM
ijtc-222	344	15	)	)	PUNCT
ijtc-222	344	16	.	.	PUNCT
ijtc-222	345	1	the	the	DET
ijtc-222	345	2	effect	effect	NOUN
ijtc-222	345	3	of	of	ADP
ijtc-222	345	4	organizational	organizational	ADJ
ijtc-222	345	5	commitment	commitment	NOUN
ijtc-222	345	6	and	and	CCONJ
ijtc-222	345	7	job	job	NOUN
ijtc-222	345	8	pressure	pressure	NOUN
ijtc-222	345	9	to	to	ADP
ijtc-222	345	10	job	job	NOUN
ijtc-222	345	11	performance	performance	NOUN
ijtc-222	345	12	through	through	ADP
ijtc-222	345	13	the	the	DET
ijtc-222	345	14	job	job	NOUN
ijtc-222	345	15	satisfaction	satisfaction	NOUN
ijtc-222	345	16	in	in	ADP
ijtc-222	345	17	employees	employee	NOUN
ijtc-222	345	18	directorate	directorate	VERB
ijtc-222	345	19	transformation	transformation	NOUN
ijtc-222	345	20	technology	technology	NOUN
ijtc-222	345	21	communication	communication	NOUN
ijtc-222	345	22	and	and	CCONJ
ijtc-222	345	23	information	information	NOUN
ijtc-222	345	24	indonesia	indonesia	PROPN
ijtc-222	345	25	.	.	PUNCT
ijtc-222	346	1	international	international	ADJ
ijtc-222	346	2	journal	journal	PROPN
ijtc-222	346	3	of	of	ADP
ijtc-222	346	4	business	business	NOUN
ijtc-222	346	5	and	and	CCONJ
ijtc-222	346	6	applied	apply	VERB
ijtc-222	346	7	social	social	ADJ
ijtc-222	346	8	science	science	NOUN
ijtc-222	346	9	,	,	PUNCT
ijtc-222	346	10	4(2	4(2	NUM
ijtc-222	346	11	)	)	PUNCT
ijtc-222	346	12	,	,	PUNCT
ijtc-222	346	13	51	51	NUM
ijtc-222	346	14	-	-	SYM
ijtc-222	346	15	70	70	NUM
ijtc-222	346	16	.	.	PUNCT