id	sid	tid	token	lemma	pos
ijtc-514	1	1	the	the	DET
ijtc-514	1	2	illomata	illomata	PROPN
ijtc-514	1	3	international	international	PROPN
ijtc-514	1	4	journal	journal	PROPN
ijtc-514	1	5	of	of	ADP
ijtc-514	1	6	management	management	NOUN
ijtc-514	1	7	ilomata	ilomata	PROPN
ijtc-514	1	8	international	international	ADJ
ijtc-514	1	9	journal	journal	NOUN
ijtc-514	1	10	of	of	ADP
ijtc-514	1	11	tax	tax	PROPN
ijtc-514	1	12	&	&	CCONJ
ijtc-514	1	13	accounting	account	VERB
ijtc-514	1	14	p	p	PROPN
ijtc-514	1	15	-	-	PUNCT
ijtc-514	1	16	issn	issn	NOUN
ijtc-514	1	17	:	:	PUNCT
ijtc-514	1	18	2714	2714	NUM
ijtc-514	1	19	-	-	SYM
ijtc-514	1	20	9838	9838	NUM
ijtc-514	1	21	;	;	PUNCT
ijtc-514	1	22	e	e	X
ijtc-514	1	23	-	-	PUNCT
ijtc-514	1	24	issn	issn	NOUN
ijtc-514	1	25	:	:	PUNCT
ijtc-514	1	26	2714	2714	NUM
ijtc-514	1	27	-	-	SYM
ijtc-514	1	28	9846	9846	NUM
ijtc-514	1	29	volume	volume	NOUN
ijtc-514	1	30	3	3	NUM
ijtc-514	1	31	,	,	PUNCT
ijtc-514	1	32	issue	issue	NOUN
ijtc-514	1	33	3	3	NUM
ijtc-514	1	34	july	july	PROPN
ijtc-514	1	35	2022	2022	NUM
ijtc-514	1	36	page	page	NOUN
ijtc-514	2	1	no	no	NOUN
ijtc-514	2	2	.	.	NOUN
ijtc-514	2	3	297	297	NUM
ijtc-514	2	4	-	-	SYM
ijtc-514	2	5	307	307	NUM
ijtc-514	2	6	297	297	NUM
ijtc-514	2	7	|	|	ADV
ijtc-514	2	8	ilomata	ilomata	PROPN
ijtc-514	2	9	international	international	ADJ
ijtc-514	2	10	journal	journal	NOUN
ijtc-514	2	11	of	of	ADP
ijtc-514	2	12	tax	tax	PROPN
ijtc-514	2	13	&	&	CCONJ
ijtc-514	2	14	accounting	accounting	PROPN
ijtc-514	2	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	2	16	the	the	DET
ijtc-514	2	17	influence	influence	NOUN
ijtc-514	2	18	computer	computer	NOUN
ijtc-514	2	19	assisted	assist	VERB
ijtc-514	2	20	auditing	auditing	NOUN
ijtc-514	2	21	tools	tool	NOUN
ijtc-514	2	22	and	and	CCONJ
ijtc-514	2	23	techniques	technique	NOUN
ijtc-514	2	24	(	(	PUNCT
ijtc-514	2	25	caatts	caatt	NOUN
ijtc-514	2	26	)	)	PUNCT
ijtc-514	2	27	and	and	CCONJ
ijtc-514	2	28	professional	professional	ADJ
ijtc-514	2	29	ethics	ethic	NOUN
ijtc-514	2	30	on	on	ADP
ijtc-514	2	31	auditor	auditor	NOUN
ijtc-514	2	32	performance	performance	NOUN
ijtc-514	2	33	rutmada	rutmada	PROPN
ijtc-514	2	34	silalahi1	silalahi1	PROPN
ijtc-514	2	35	,	,	PUNCT
ijtc-514	2	36	panubut	panubut	PROPN
ijtc-514	2	37	simorangkir2	simorangkir2	PROPN
ijtc-514	2	38	,	,	PUNCT
ijtc-514	2	39	taufiq	taufiq	PROPN
ijtc-514	2	40	akbar3	akbar3	PROPN
ijtc-514	2	41	123perbanas	123perbanas	PROPN
ijtc-514	2	42	institute	institute	PROPN
ijtc-514	2	43	,	,	PUNCT
ijtc-514	2	44	indonesia	indonesia	PROPN
ijtc-514	2	45	correspondent	correspondent	NOUN
ijtc-514	2	46	:	:	PUNCT
ijtc-514	2	47	panubut@perbanas.id2	panubut@perbanas.id2	NOUN
ijtc-514	2	48	received	receive	VERB
ijtc-514	2	49	:	:	PUNCT
ijtc-514	2	50	june	june	PROPN
ijtc-514	2	51	1	1	NUM
ijtc-514	2	52	,	,	PUNCT
ijtc-514	2	53	2022	2022	NUM
ijtc-514	2	54	accepted	accept	VERB
ijtc-514	2	55	:	:	PUNCT
ijtc-514	2	56	july	july	PROPN
ijtc-514	2	57	20	20	NUM
ijtc-514	2	58	,	,	PUNCT
ijtc-514	2	59	2022	2022	NUM
ijtc-514	2	60	published	publish	VERB
ijtc-514	2	61	:	:	PUNCT
ijtc-514	2	62	july	july	PROPN
ijtc-514	2	63	31	31	NUM
ijtc-514	2	64	,	,	PUNCT
ijtc-514	2	65	2022	2022	NUM
ijtc-514	2	66	citation	citation	NOUN
ijtc-514	2	67	:	:	PUNCT
ijtc-514	2	68	silalahi	silalahi	NOUN
ijtc-514	2	69	,	,	PUNCT
ijtc-514	2	70	r.	r.	PROPN
ijtc-514	2	71	,	,	PUNCT
ijtc-514	2	72	simorangkir	simorangkir	PROPN
ijtc-514	2	73	,	,	PUNCT
ijtc-514	2	74	p.	p.	NOUN
ijtc-514	2	75	,	,	PUNCT
ijtc-514	2	76	akbar	akbar	PROPN
ijtc-514	2	77	t.	t.	NOUN
ijtc-514	2	78	(	(	PUNCT
ijtc-514	2	79	2022	2022	NUM
ijtc-514	2	80	)	)	PUNCT
ijtc-514	2	81	.	.	PUNCT
ijtc-514	3	1	the	the	DET
ijtc-514	3	2	influence	influence	NOUN
ijtc-514	3	3	computer	computer	NOUN
ijtc-514	3	4	assisted	assist	VERB
ijtc-514	3	5	auditing	auditing	NOUN
ijtc-514	3	6	tools	tool	NOUN
ijtc-514	3	7	and	and	CCONJ
ijtc-514	3	8	techniques	technique	NOUN
ijtc-514	3	9	(	(	PUNCT
ijtc-514	3	10	caatts	caatt	NOUN
ijtc-514	3	11	)	)	PUNCT
ijtc-514	3	12	and	and	CCONJ
ijtc-514	3	13	professional	professional	ADJ
ijtc-514	3	14	ethics	ethic	NOUN
ijtc-514	3	15	on	on	ADP
ijtc-514	3	16	auditor	auditor	NOUN
ijtc-514	3	17	performance	performance	NOUN
ijtc-514	3	18	.	.	PUNCT
ijtc-514	4	1	ilomata	ilomata	PROPN
ijtc-514	4	2	international	international	ADJ
ijtc-514	4	3	journal	journal	NOUN
ijtc-514	4	4	of	of	ADP
ijtc-514	4	5	tax	tax	NOUN
ijtc-514	4	6	and	and	CCONJ
ijtc-514	4	7	accounting	accounting	NOUN
ijtc-514	4	8	,	,	PUNCT
ijtc-514	4	9	3(3	3(3	NUM
ijtc-514	4	10	)	)	PUNCT
ijtc-514	4	11	,	,	PUNCT
ijtc-514	4	12	297	297	NUM
ijtc-514	4	13	-	-	SYM
ijtc-514	4	14	307	307	NUM
ijtc-514	4	15	.	.	PUNCT
ijtc-514	5	1	https://doi.org/10.52728/ijtc.v3i3.514	https://doi.org/10.52728/ijtc.v3i3.514	NOUN
ijtc-514	5	2	abstract	abstract	NOUN
ijtc-514	5	3	:	:	PUNCT
ijtc-514	5	4	this	this	DET
ijtc-514	5	5	study	study	NOUN
ijtc-514	5	6	was	be	AUX
ijtc-514	5	7	conducted	conduct	VERB
ijtc-514	5	8	with	with	ADP
ijtc-514	5	9	the	the	DET
ijtc-514	5	10	aim	aim	NOUN
ijtc-514	5	11	of	of	ADP
ijtc-514	5	12	analyzing	analyze	VERB
ijtc-514	5	13	the	the	DET
ijtc-514	5	14	effect	effect	NOUN
ijtc-514	5	15	of	of	ADP
ijtc-514	5	16	the	the	DET
ijtc-514	5	17	application	application	NOUN
ijtc-514	5	18	of	of	ADP
ijtc-514	5	19	computer	computer	NOUN
ijtc-514	5	20	-	-	PUNCT
ijtc-514	5	21	assisted	assist	VERB
ijtc-514	5	22	audit	audit	NOUN
ijtc-514	5	23	technique	technique	NOUN
ijtc-514	5	24	systems	system	NOUN
ijtc-514	5	25	and	and	CCONJ
ijtc-514	5	26	professional	professional	ADJ
ijtc-514	5	27	ethics	ethic	NOUN
ijtc-514	5	28	on	on	ADP
ijtc-514	5	29	auditor	auditor	NOUN
ijtc-514	5	30	performance	performance	NOUN
ijtc-514	5	31	.	.	PUNCT
ijtc-514	6	1	the	the	DET
ijtc-514	6	2	data	datum	NOUN
ijtc-514	6	3	used	use	VERB
ijtc-514	6	4	in	in	ADP
ijtc-514	6	5	this	this	DET
ijtc-514	6	6	study	study	NOUN
ijtc-514	6	7	are	be	AUX
ijtc-514	6	8	the	the	DET
ijtc-514	6	9	results	result	NOUN
ijtc-514	6	10	of	of	ADP
ijtc-514	6	11	processing	processing	NOUN
ijtc-514	6	12	questionnaire	questionnaire	NOUN
ijtc-514	6	13	data	datum	NOUN
ijtc-514	6	14	given	give	VERB
ijtc-514	6	15	to	to	ADP
ijtc-514	6	16	auditors	auditor	NOUN
ijtc-514	6	17	who	who	PRON
ijtc-514	6	18	work	work	VERB
ijtc-514	6	19	in	in	ADP
ijtc-514	6	20	public	public	ADJ
ijtc-514	6	21	accounting	accounting	NOUN
ijtc-514	6	22	firms	firm	NOUN
ijtc-514	6	23	in	in	ADP
ijtc-514	6	24	the	the	DET
ijtc-514	6	25	jakarta	jakarta	PROPN
ijtc-514	6	26	area	area	NOUN
ijtc-514	6	27	.	.	PUNCT
ijtc-514	7	1	the	the	DET
ijtc-514	7	2	method	method	NOUN
ijtc-514	7	3	used	use	VERB
ijtc-514	7	4	in	in	ADP
ijtc-514	7	5	this	this	DET
ijtc-514	7	6	research	research	NOUN
ijtc-514	7	7	is	be	AUX
ijtc-514	7	8	a	a	DET
ijtc-514	7	9	purposive	purposive	ADJ
ijtc-514	7	10	sampling	sampling	NOUN
ijtc-514	7	11	method	method	NOUN
ijtc-514	7	12	with	with	ADP
ijtc-514	7	13	a	a	DET
ijtc-514	7	14	total	total	NOUN
ijtc-514	7	15	of	of	ADP
ijtc-514	7	16	92	92	NUM
ijtc-514	7	17	respondents	respondent	NOUN
ijtc-514	7	18	.	.	PUNCT
ijtc-514	8	1	testing	test	VERB
ijtc-514	8	2	the	the	DET
ijtc-514	8	3	analysis	analysis	NOUN
ijtc-514	8	4	using	use	VERB
ijtc-514	8	5	spss	spss	PROPN
ijtc-514	8	6	25	25	NUM
ijtc-514	8	7	by	by	ADP
ijtc-514	8	8	testing	test	VERB
ijtc-514	8	9	the	the	DET
ijtc-514	8	10	validity	validity	NOUN
ijtc-514	8	11	,	,	PUNCT
ijtc-514	8	12	reliability	reliability	NOUN
ijtc-514	8	13	,	,	PUNCT
ijtc-514	8	14	multiple	multiple	ADJ
ijtc-514	8	15	linear	linear	NOUN
ijtc-514	8	16	regression	regression	NOUN
ijtc-514	8	17	,	,	PUNCT
ijtc-514	8	18	classical	classical	ADJ
ijtc-514	8	19	assumption	assumption	NOUN
ijtc-514	8	20	test	test	NOUN
ijtc-514	8	21	,	,	PUNCT
ijtc-514	8	22	and	and	CCONJ
ijtc-514	8	23	hypothesis	hypothesis	NOUN
ijtc-514	8	24	testing	testing	NOUN
ijtc-514	8	25	.	.	PUNCT
ijtc-514	9	1	the	the	DET
ijtc-514	9	2	results	result	NOUN
ijtc-514	9	3	of	of	ADP
ijtc-514	9	4	this	this	DET
ijtc-514	9	5	study	study	NOUN
ijtc-514	9	6	indicate	indicate	VERB
ijtc-514	9	7	that	that	SCONJ
ijtc-514	9	8	the	the	DET
ijtc-514	9	9	application	application	NOUN
ijtc-514	9	10	of	of	ADP
ijtc-514	9	11	a	a	DET
ijtc-514	9	12	computerassisted	computerassiste	VERB
ijtc-514	9	13	audit	audit	NOUN
ijtc-514	9	14	technique	technique	NOUN
ijtc-514	9	15	system	system	NOUN
ijtc-514	9	16	has	have	VERB
ijtc-514	9	17	a	a	DET
ijtc-514	9	18	positive	positive	ADJ
ijtc-514	9	19	and	and	CCONJ
ijtc-514	9	20	significant	significant	ADJ
ijtc-514	9	21	effect	effect	NOUN
ijtc-514	9	22	on	on	ADP
ijtc-514	9	23	employee	employee	NOUN
ijtc-514	9	24	performance	performance	NOUN
ijtc-514	9	25	with	with	ADP
ijtc-514	9	26	a	a	DET
ijtc-514	9	27	significance	significance	NOUN
ijtc-514	9	28	level	level	NOUN
ijtc-514	9	29	of	of	ADP
ijtc-514	9	30	0.000	0.000	NUM
ijtc-514	9	31	<	<	NOUN
ijtc-514	9	32	0.05	0.05	NUM
ijtc-514	9	33	and	and	CCONJ
ijtc-514	9	34	professional	professional	ADJ
ijtc-514	9	35	ethics	ethic	NOUN
ijtc-514	9	36	has	have	VERB
ijtc-514	9	37	a	a	DET
ijtc-514	9	38	positive	positive	ADJ
ijtc-514	9	39	and	and	CCONJ
ijtc-514	9	40	significant	significant	ADJ
ijtc-514	9	41	effect	effect	NOUN
ijtc-514	9	42	on	on	ADP
ijtc-514	9	43	employee	employee	NOUN
ijtc-514	9	44	performance	performance	NOUN
ijtc-514	9	45	with	with	ADP
ijtc-514	9	46	a	a	DET
ijtc-514	9	47	significance	significance	NOUN
ijtc-514	9	48	level	level	NOUN
ijtc-514	9	49	of	of	ADP
ijtc-514	9	50	0.000	0.000	NUM
ijtc-514	9	51	<	<	NOUN
ijtc-514	9	52	0.05	0.05	NUM
ijtc-514	9	53	.	.	PUNCT
ijtc-514	10	1	the	the	DET
ijtc-514	10	2	results	result	NOUN
ijtc-514	10	3	also	also	ADV
ijtc-514	10	4	show	show	VERB
ijtc-514	10	5	that	that	SCONJ
ijtc-514	10	6	the	the	DET
ijtc-514	10	7	application	application	NOUN
ijtc-514	10	8	of	of	ADP
ijtc-514	10	9	a	a	DET
ijtc-514	10	10	computer	computer	NOUN
ijtc-514	10	11	-	-	PUNCT
ijtc-514	10	12	assisted	assist	VERB
ijtc-514	10	13	audit	audit	NOUN
ijtc-514	10	14	technique	technique	NOUN
ijtc-514	10	15	system	system	NOUN
ijtc-514	10	16	and	and	CCONJ
ijtc-514	10	17	professional	professional	ADJ
ijtc-514	10	18	ethics	ethic	NOUN
ijtc-514	10	19	have	have	VERB
ijtc-514	10	20	a	a	DET
ijtc-514	10	21	joint	joint	ADJ
ijtc-514	10	22	or	or	CCONJ
ijtc-514	10	23	simultaneous	simultaneous	ADJ
ijtc-514	10	24	effect	effect	NOUN
ijtc-514	10	25	on	on	ADP
ijtc-514	10	26	auditor	auditor	NOUN
ijtc-514	10	27	performance	performance	NOUN
ijtc-514	10	28	with	with	ADP
ijtc-514	10	29	a	a	DET
ijtc-514	10	30	significance	significance	NOUN
ijtc-514	10	31	level	level	NOUN
ijtc-514	10	32	of	of	ADP
ijtc-514	10	33	0.000	0.000	NUM
ijtc-514	10	34	<	<	X
ijtc-514	10	35	0.05	0.05	NUM
ijtc-514	10	36	.	.	PUNCT
ijtc-514	11	1	keywords	keyword	NOUN
ijtc-514	11	2	:	:	PUNCT
ijtc-514	11	3	computer	computer	NOUN
ijtc-514	11	4	assisted	assist	VERB
ijtc-514	11	5	audit	audit	NOUN
ijtc-514	11	6	technique	technique	NOUN
ijtc-514	11	7	(	(	PUNCT
ijtc-514	11	8	caat	caat	NOUN
ijtc-514	11	9	)	)	PUNCT
ijtc-514	11	10	,	,	PUNCT
ijtc-514	11	11	professional	professional	ADJ
ijtc-514	11	12	ethics	ethic	NOUN
ijtc-514	11	13	,	,	PUNCT
ijtc-514	11	14	auditor	auditor	NOUN
ijtc-514	11	15	performance	performance	NOUN
ijtc-514	11	16	this	this	PRON
ijtc-514	11	17	is	be	AUX
ijtc-514	11	18	an	an	DET
ijtc-514	11	19	open	open	ADJ
ijtc-514	11	20	access	access	NOUN
ijtc-514	11	21	article	article	NOUN
ijtc-514	11	22	under	under	ADP
ijtc-514	11	23	the	the	DET
ijtc-514	11	24	cc	cc	NOUN
ijtc-514	11	25	-	-	PUNCT
ijtc-514	11	26	by	by	ADP
ijtc-514	11	27	4.0	4.0	NUM
ijtc-514	11	28	license	license	NOUN
ijtc-514	11	29	.	.	PUNCT
ijtc-514	12	1	introduction	introduction	NOUN
ijtc-514	12	2	along	along	ADP
ijtc-514	12	3	with	with	ADP
ijtc-514	12	4	the	the	DET
ijtc-514	12	5	rapid	rapid	ADJ
ijtc-514	12	6	development	development	NOUN
ijtc-514	12	7	of	of	ADP
ijtc-514	12	8	the	the	DET
ijtc-514	12	9	technological	technological	ADJ
ijtc-514	12	10	era	era	NOUN
ijtc-514	12	11	,	,	PUNCT
ijtc-514	12	12	it	it	PRON
ijtc-514	12	13	encourages	encourage	VERB
ijtc-514	12	14	companies	company	NOUN
ijtc-514	12	15	including	include	VERB
ijtc-514	12	16	public	public	ADJ
ijtc-514	12	17	accountants	accountant	NOUN
ijtc-514	12	18	to	to	PART
ijtc-514	12	19	be	be	AUX
ijtc-514	12	20	required	require	VERB
ijtc-514	12	21	to	to	PART
ijtc-514	12	22	be	be	AUX
ijtc-514	12	23	able	able	ADJ
ijtc-514	12	24	to	to	PART
ijtc-514	12	25	compete	compete	VERB
ijtc-514	12	26	in	in	ADP
ijtc-514	12	27	preparing	prepare	VERB
ijtc-514	12	28	good	good	ADJ
ijtc-514	12	29	and	and	CCONJ
ijtc-514	12	30	appropriate	appropriate	ADJ
ijtc-514	12	31	information	information	NOUN
ijtc-514	12	32	systems	system	NOUN
ijtc-514	12	33	and	and	CCONJ
ijtc-514	12	34	professional	professional	ADJ
ijtc-514	12	35	human	human	ADJ
ijtc-514	12	36	resources	resource	NOUN
ijtc-514	12	37	(	(	PUNCT
ijtc-514	12	38	deng	deng	PROPN
ijtc-514	12	39	et	et	PROPN
ijtc-514	12	40	al	al	PROPN
ijtc-514	12	41	.	.	PROPN
ijtc-514	12	42	,	,	PUNCT
ijtc-514	12	43	2018	2018	NUM
ijtc-514	12	44	;	;	PUNCT
ijtc-514	12	45	godowski	godowski	PROPN
ijtc-514	12	46	et	et	PROPN
ijtc-514	12	47	al	al	PROPN
ijtc-514	12	48	.	.	PROPN
ijtc-514	12	49	,	,	PUNCT
ijtc-514	12	50	2020	2020	NUM
ijtc-514	12	51	;	;	PUNCT
ijtc-514	12	52	salleh	salleh	PROPN
ijtc-514	12	53	&	&	CCONJ
ijtc-514	12	54	aziz	aziz	PROPN
ijtc-514	12	55	,	,	PUNCT
ijtc-514	12	56	2014	2014	NUM
ijtc-514	12	57	)	)	PUNCT
ijtc-514	12	58	.	.	PUNCT
ijtc-514	13	1	within	within	ADP
ijtc-514	13	2	the	the	DET
ijtc-514	13	3	scope	scope	NOUN
ijtc-514	13	4	of	of	ADP
ijtc-514	13	5	audit	audit	NOUN
ijtc-514	13	6	work	work	NOUN
ijtc-514	13	7	,	,	PUNCT
ijtc-514	13	8	tools	tool	NOUN
ijtc-514	13	9	that	that	PRON
ijtc-514	13	10	help	help	VERB
ijtc-514	13	11	auditors	auditor	NOUN
ijtc-514	13	12	to	to	PART
ijtc-514	13	13	achieve	achieve	VERB
ijtc-514	13	14	audit	audit	NOUN
ijtc-514	13	15	objectives	objective	NOUN
ijtc-514	13	16	are	be	AUX
ijtc-514	13	17	referred	refer	VERB
ijtc-514	13	18	to	to	ADP
ijtc-514	13	19	as	as	SCONJ
ijtc-514	13	20	computer	computer	NOUN
ijtc-514	13	21	assisted	assist	VERB
ijtc-514	13	22	auditing	auditing	NOUN
ijtc-514	13	23	tools	tool	NOUN
ijtc-514	13	24	and	and	CCONJ
ijtc-514	13	25	techniques	technique	NOUN
ijtc-514	13	26	(	(	PUNCT
ijtc-514	13	27	caatts	caatt	NOUN
ijtc-514	13	28	)	)	PUNCT
ijtc-514	13	29	.	.	PUNCT
ijtc-514	14	1	more	more	ADV
ijtc-514	14	2	specifically	specifically	ADV
ijtc-514	14	3	caatts	caatt	NOUN
ijtc-514	14	4	refers	refer	VERB
ijtc-514	14	5	to	to	ADP
ijtc-514	14	6	data	datum	NOUN
ijtc-514	14	7	and	and	CCONJ
ijtc-514	14	8	program	program	NOUN
ijtc-514	14	9	checking	checking	NOUN
ijtc-514	14	10	procedures	procedure	NOUN
ijtc-514	14	11	(	(	PUNCT
ijtc-514	14	12	belfo	belfo	NOUN
ijtc-514	14	13	&	&	CCONJ
ijtc-514	14	14	trigo	trigo	PROPN
ijtc-514	14	15	,	,	PUNCT
ijtc-514	14	16	2013	2013	NUM
ijtc-514	14	17	;	;	PUNCT
ijtc-514	14	18	krieger	krieger	PROPN
ijtc-514	14	19	et	et	PROPN
ijtc-514	14	20	al	al	PROPN
ijtc-514	14	21	.	.	PROPN
ijtc-514	14	22	,	,	PUNCT
ijtc-514	14	23	2021	2021	NUM
ijtc-514	14	24	;	;	PUNCT
ijtc-514	14	25	siew	siew	PROPN
ijtc-514	14	26	et	et	PROPN
ijtc-514	14	27	al	al	PROPN
ijtc-514	14	28	.	.	PROPN
ijtc-514	14	29	,	,	PUNCT
ijtc-514	14	30	2020	2020	NUM
ijtc-514	14	31	)	)	PUNCT
ijtc-514	14	32	.	.	PUNCT
ijtc-514	15	1	in	in	ADP
ijtc-514	15	2	testing	test	VERB
ijtc-514	15	3	the	the	DET
ijtc-514	15	4	caatts	caatts	NOUN
ijtc-514	15	5	data	datum	NOUN
ijtc-514	15	6	used	use	VERB
ijtc-514	15	7	are	be	AUX
ijtc-514	15	8	grouped	group	VERB
ijtc-514	15	9	in	in	ADP
ijtc-514	15	10	software	software	NOUN
ijtc-514	15	11	such	such	ADJ
ijtc-514	15	12	as	as	ADP
ijtc-514	15	13	file	file	NOUN
ijtc-514	15	14	interrogation	interrogation	NOUN
ijtc-514	15	15	software	software	NOUN
ijtc-514	15	16	and	and	CCONJ
ijtc-514	15	17	system	system	NOUN
ijtc-514	15	18	control	control	NOUN
ijtc-514	15	19	audit	audit	NOUN
ijtc-514	15	20	review	review	VERB
ijtc-514	15	21	files	file	NOUN
ijtc-514	15	22	(	(	PUNCT
ijtc-514	15	23	scarf	scarf	ADJ
ijtc-514	15	24	)	)	PUNCT
ijtc-514	15	25	while	while	SCONJ
ijtc-514	15	26	in	in	ADP
ijtc-514	15	27	testing	test	VERB
ijtc-514	15	28	the	the	DET
ijtc-514	15	29	caatts	caatts	PROPN
ijtc-514	15	30	program	program	NOUN
ijtc-514	15	31	the	the	DET
ijtc-514	15	32	ones	one	NOUN
ijtc-514	15	33	used	use	VERB
ijtc-514	15	34	include	include	VERB
ijtc-514	15	35	program	program	NOUN
ijtc-514	15	36	review	review	NOUN
ijtc-514	15	37	,	,	PUNCT
ijtc-514	15	38	code	code	NOUN
ijtc-514	15	39	comparison	comparison	NOUN
ijtc-514	15	40	,	,	PUNCT
ijtc-514	15	41	and	and	CCONJ
ijtc-514	15	42	parallel	parallel	ADJ
ijtc-514	15	43	simulation	simulation	NOUN
ijtc-514	15	44	(	(	PUNCT
ijtc-514	15	45	praktiyasa	praktiyasa	PROPN
ijtc-514	15	46	&	&	CCONJ
ijtc-514	15	47	widhiyani	widhiyani	PROPN
ijtc-514	15	48	,	,	PUNCT
ijtc-514	15	49	2016	2016	NUM
ijtc-514	15	50	;	;	PUNCT
ijtc-514	15	51	shihab	shihab	PROPN
ijtc-514	15	52	et	et	PROPN
ijtc-514	15	53	al	al	PROPN
ijtc-514	15	54	.	.	PROPN
ijtc-514	15	55	,	,	PUNCT
ijtc-514	15	56	2017	2017	NUM
ijtc-514	15	57	)	)	PUNCT
ijtc-514	15	58	.	.	PUNCT
ijtc-514	16	1	in	in	ADP
ijtc-514	16	2	addition	addition	NOUN
ijtc-514	16	3	to	to	ADP
ijtc-514	16	4	technical	technical	ADJ
ijtc-514	16	5	competence	competence	NOUN
ijtc-514	16	6	,	,	PUNCT
ijtc-514	16	7	the	the	DET
ijtc-514	16	8	use	use	NOUN
ijtc-514	16	9	of	of	ADP
ijtc-514	16	10	a	a	DET
ijtc-514	16	11	code	code	NOUN
ijtc-514	16	12	of	of	ADP
ijtc-514	16	13	ethics	ethic	NOUN
ijtc-514	16	14	is	be	AUX
ijtc-514	16	15	also	also	ADV
ijtc-514	16	16	required	require	VERB
ijtc-514	16	17	in	in	ADP
ijtc-514	16	18	the	the	DET
ijtc-514	16	19	realization	realization	NOUN
ijtc-514	16	20	of	of	ADP
ijtc-514	16	21	good	good	ADJ
ijtc-514	16	22	performance	performance	NOUN
ijtc-514	16	23	.	.	PUNCT
ijtc-514	17	1	the	the	DET
ijtc-514	17	2	professional	professional	ADJ
ijtc-514	17	3	ethics	ethic	NOUN
ijtc-514	17	4	are	be	AUX
ijtc-514	17	5	the	the	DET
ijtc-514	17	6	values	value	NOUN
ijtc-514	17	7	and	and	CCONJ
ijtc-514	17	8	moral	moral	ADJ
ijtc-514	17	9	norms	norm	NOUN
ijtc-514	17	10	that	that	PRON
ijtc-514	17	11	become	become	VERB
ijtc-514	17	12	the	the	DET
ijtc-514	17	13	guideline	guideline	NOUN
ijtc-514	17	14	for	for	ADP
ijtc-514	17	15	a	a	DET
ijtc-514	17	16	person	person	NOUN
ijtc-514	17	17	or	or	CCONJ
ijtc-514	17	18	group	group	NOUN
ijtc-514	17	19	of	of	ADP
ijtc-514	17	20	people	people	NOUN
ijtc-514	17	21	in	in	ADP
ijtc-514	17	22	regulating	regulate	VERB
ijtc-514	17	23	their	their	PRON
ijtc-514	17	24	behavior	behavior	NOUN
ijtc-514	17	25	(	(	PUNCT
ijtc-514	17	26	ardillah	ardillah	PROPN
ijtc-514	17	27	&	&	CCONJ
ijtc-514	17	28	chandra	chandra	PROPN
ijtc-514	17	29	,	,	PUNCT
ijtc-514	17	30	2022	2022	NUM
ijtc-514	17	31	;	;	PUNCT
ijtc-514	17	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-514	17	33	mailto:panubut@perbanas.id	mailto:panubut@perbanas.id	NOUN
ijtc-514	17	34	https://doi.org/10.52728/ijtc.v3i3.514	https://doi.org/10.52728/ijtc.v3i3.514	NOUN
ijtc-514	17	35	the	the	DET
ijtc-514	17	36	influence	influence	NOUN
ijtc-514	17	37	computer	computer	NOUN
ijtc-514	17	38	assisted	assist	VERB
ijtc-514	17	39	auditing	auditing	NOUN
ijtc-514	17	40	tools	tool	NOUN
ijtc-514	17	41	and	and	CCONJ
ijtc-514	17	42	techniques	technique	NOUN
ijtc-514	17	43	(	(	PUNCT
ijtc-514	17	44	caatts	caatt	NOUN
ijtc-514	17	45	)	)	PUNCT
ijtc-514	17	46	and	and	CCONJ
ijtc-514	17	47	professional	professional	ADJ
ijtc-514	17	48	ethics	ethic	NOUN
ijtc-514	17	49	on	on	ADP
ijtc-514	17	50	auditor	auditor	NOUN
ijtc-514	17	51	performance	performance	NOUN
ijtc-514	17	52	silalahi	silalahi	NOUN
ijtc-514	17	53	,	,	PUNCT
ijtc-514	17	54	simorangkir	simorangkir	NOUN
ijtc-514	17	55	,	,	PUNCT
ijtc-514	17	56	and	and	CCONJ
ijtc-514	17	57	akbar	akbar	PROPN
ijtc-514	17	58	298	298	NUM
ijtc-514	18	1	|	|	ADV
ijtc-514	18	2	ilomata	ilomata	PROPN
ijtc-514	18	3	international	international	ADJ
ijtc-514	18	4	journal	journal	NOUN
ijtc-514	18	5	of	of	ADP
ijtc-514	18	6	tax	tax	PROPN
ijtc-514	18	7	&	&	CCONJ
ijtc-514	18	8	accounting	accounting	PROPN
ijtc-514	18	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	18	10	halim	halim	PROPN
ijtc-514	18	11	,	,	PUNCT
ijtc-514	18	12	2008	2008	NUM
ijtc-514	18	13	;	;	PUNCT
ijtc-514	18	14	nurfauziah	nurfauziah	PROPN
ijtc-514	18	15	et	et	PROPN
ijtc-514	18	16	al	al	PROPN
ijtc-514	18	17	.	.	PROPN
ijtc-514	18	18	,	,	PUNCT
ijtc-514	18	19	2022	2022	NUM
ijtc-514	18	20	)	)	PUNCT
ijtc-514	18	21	.	.	PUNCT
ijtc-514	19	1	according	accord	VERB
ijtc-514	19	2	to	to	ADP
ijtc-514	19	3	(	(	PUNCT
ijtc-514	19	4	muchtar	muchtar	NOUN
ijtc-514	19	5	,	,	PUNCT
ijtc-514	19	6	2016	2016	NUM
ijtc-514	19	7	)	)	PUNCT
ijtc-514	19	8	,	,	PUNCT
ijtc-514	19	9	professional	professional	ADJ
ijtc-514	19	10	ethics	ethic	NOUN
ijtc-514	19	11	are	be	AUX
ijtc-514	19	12	rules	rule	NOUN
ijtc-514	19	13	of	of	ADP
ijtc-514	19	14	behavior	behavior	NOUN
ijtc-514	19	15	that	that	PRON
ijtc-514	19	16	have	have	VERB
ijtc-514	19	17	binding	bind	VERB
ijtc-514	19	18	power	power	NOUN
ijtc-514	19	19	for	for	ADP
ijtc-514	19	20	every	every	DET
ijtc-514	19	21	profession	profession	NOUN
ijtc-514	19	22	holder	holder	NOUN
ijtc-514	19	23	.	.	PUNCT
ijtc-514	20	1	efforts	effort	NOUN
ijtc-514	20	2	are	be	AUX
ijtc-514	20	3	being	be	AUX
ijtc-514	20	4	made	make	VERB
ijtc-514	20	5	to	to	PART
ijtc-514	20	6	support	support	VERB
ijtc-514	20	7	the	the	DET
ijtc-514	20	8	professionalism	professionalism	NOUN
ijtc-514	20	9	of	of	ADP
ijtc-514	20	10	an	an	DET
ijtc-514	20	11	accountant	accountant	NOUN
ijtc-514	20	12	in	in	ADP
ijtc-514	20	13	implementing	implement	VERB
ijtc-514	20	14	and	and	CCONJ
ijtc-514	20	15	increasing	increase	VERB
ijtc-514	20	16	public	public	ADJ
ijtc-514	20	17	trust	trust	NOUN
ijtc-514	20	18	,	,	PUNCT
ijtc-514	20	19	namely	namely	ADV
ijtc-514	20	20	by	by	ADP
ijtc-514	20	21	compiling	compile	VERB
ijtc-514	20	22	and	and	CCONJ
ijtc-514	20	23	ratifying	ratify	VERB
ijtc-514	20	24	the	the	DET
ijtc-514	20	25	code	code	NOUN
ijtc-514	20	26	of	of	ADP
ijtc-514	20	27	ethics	ethic	NOUN
ijtc-514	20	28	of	of	ADP
ijtc-514	20	29	the	the	DET
ijtc-514	20	30	indonesian	indonesian	PROPN
ijtc-514	20	31	institute	institute	PROPN
ijtc-514	20	32	of	of	ADP
ijtc-514	20	33	certified	certify	VERB
ijtc-514	20	34	public	public	ADJ
ijtc-514	20	35	accountants	accountant	NOUN
ijtc-514	20	36	(	(	PUNCT
ijtc-514	20	37	iapi	iapi	PROPN
ijtc-514	20	38	)	)	PUNCT
ijtc-514	20	39	,	,	PUNCT
ijtc-514	20	40	public	public	ADJ
ijtc-514	20	41	interest	interest	NOUN
ijtc-514	20	42	,	,	PUNCT
ijtc-514	20	43	integrity	integrity	NOUN
ijtc-514	20	44	,	,	PUNCT
ijtc-514	20	45	objectivity	objectivity	NOUN
ijtc-514	20	46	,	,	PUNCT
ijtc-514	20	47	competence	competence	NOUN
ijtc-514	20	48	and	and	CCONJ
ijtc-514	20	49	due	due	ADJ
ijtc-514	20	50	care	care	NOUN
ijtc-514	20	51	,	,	PUNCT
ijtc-514	20	52	confidentiality	confidentiality	NOUN
ijtc-514	20	53	,	,	PUNCT
ijtc-514	20	54	professional	professional	ADJ
ijtc-514	20	55	conduct	conduct	NOUN
ijtc-514	20	56	and	and	CCONJ
ijtc-514	20	57	technical	technical	ADJ
ijtc-514	20	58	standards	standard	NOUN
ijtc-514	20	59	(	(	PUNCT
ijtc-514	20	60	kuntari	kuntari	NOUN
ijtc-514	20	61	et	et	PROPN
ijtc-514	20	62	al	al	PROPN
ijtc-514	20	63	.	.	PROPN
ijtc-514	20	64	,	,	PUNCT
ijtc-514	20	65	2017	2017	NUM
ijtc-514	20	66	;	;	PUNCT
ijtc-514	20	67	latercia	latercia	PROPN
ijtc-514	20	68	et	et	PROPN
ijtc-514	20	69	al	al	PROPN
ijtc-514	20	70	.	.	PROPN
ijtc-514	20	71	,	,	PUNCT
ijtc-514	20	72	2020	2020	NUM
ijtc-514	20	73	;	;	PUNCT
ijtc-514	20	74	mulyani	mulyani	NOUN
ijtc-514	20	75	,	,	PUNCT
ijtc-514	20	76	2020	2020	NUM
ijtc-514	20	77	)	)	PUNCT
ijtc-514	20	78	.	.	PUNCT
ijtc-514	21	1	auditor	auditor	NOUN
ijtc-514	21	2	performance	performance	NOUN
ijtc-514	21	3	is	be	AUX
ijtc-514	21	4	a	a	DET
ijtc-514	21	5	form	form	NOUN
ijtc-514	21	6	of	of	ADP
ijtc-514	21	7	work	work	NOUN
ijtc-514	21	8	carried	carry	VERB
ijtc-514	21	9	out	out	ADP
ijtc-514	21	10	in	in	ADP
ijtc-514	21	11	achieving	achieve	VERB
ijtc-514	21	12	better	well	ADJ
ijtc-514	21	13	work	work	NOUN
ijtc-514	21	14	results	result	NOUN
ijtc-514	21	15	and	and	CCONJ
ijtc-514	21	16	achieving	achieve	VERB
ijtc-514	21	17	organizational	organizational	ADJ
ijtc-514	21	18	goals	goal	NOUN
ijtc-514	21	19	(	(	PUNCT
ijtc-514	21	20	arianti	arianti	ADV
ijtc-514	21	21	,	,	PUNCT
ijtc-514	21	22	2015	2015	NUM
ijtc-514	21	23	;	;	PUNCT
ijtc-514	21	24	meidawati	meidawati	PROPN
ijtc-514	21	25	&	&	CCONJ
ijtc-514	21	26	assidiqi	assidiqi	PROPN
ijtc-514	21	27	,	,	PUNCT
ijtc-514	21	28	2019	2019	NUM
ijtc-514	21	29	)	)	PUNCT
ijtc-514	21	30	.	.	PUNCT
ijtc-514	22	1	but	but	CCONJ
ijtc-514	22	2	in	in	ADP
ijtc-514	22	3	fact	fact	NOUN
ijtc-514	22	4	there	there	PRON
ijtc-514	22	5	are	be	VERB
ijtc-514	22	6	many	many	ADJ
ijtc-514	22	7	cases	case	NOUN
ijtc-514	22	8	of	of	ADP
ijtc-514	22	9	public	public	ADJ
ijtc-514	22	10	accountants	accountant	NOUN
ijtc-514	22	11	,	,	PUNCT
ijtc-514	22	12	such	such	ADJ
ijtc-514	22	13	as	as	ADP
ijtc-514	22	14	clients	client	NOUN
ijtc-514	22	15	bribing	bribe	VERB
ijtc-514	22	16	auditors	auditor	NOUN
ijtc-514	22	17	or	or	CCONJ
ijtc-514	22	18	auditors	auditor	NOUN
ijtc-514	22	19	auditing	audit	VERB
ijtc-514	22	20	their	their	PRON
ijtc-514	22	21	relatives	relative	NOUN
ijtc-514	22	22	'	'	PART
ijtc-514	22	23	companies	company	NOUN
ijtc-514	22	24	,	,	PUNCT
ijtc-514	22	25	and	and	CCONJ
ijtc-514	22	26	so	so	ADV
ijtc-514	22	27	on	on	ADV
ijtc-514	22	28	(	(	PUNCT
ijtc-514	22	29	alissa	alissa	PROPN
ijtc-514	22	30	et	et	PROPN
ijtc-514	22	31	al	al	PROPN
ijtc-514	22	32	.	.	PROPN
ijtc-514	22	33	,	,	PUNCT
ijtc-514	22	34	2014	2014	NUM
ijtc-514	22	35	;	;	PUNCT
ijtc-514	22	36	causholli	causholli	PROPN
ijtc-514	22	37	et	et	PROPN
ijtc-514	22	38	al	al	PROPN
ijtc-514	22	39	.	.	PROPN
ijtc-514	22	40	,	,	PUNCT
ijtc-514	22	41	2021	2021	NUM
ijtc-514	22	42	;	;	PUNCT
ijtc-514	22	43	ricci	ricci	PROPN
ijtc-514	22	44	,	,	PUNCT
ijtc-514	22	45	2022	2022	NUM
ijtc-514	22	46	)	)	PUNCT
ijtc-514	22	47	.	.	PUNCT
ijtc-514	23	1	the	the	DET
ijtc-514	23	2	case	case	NOUN
ijtc-514	23	3	involving	involve	VERB
ijtc-514	23	4	the	the	DET
ijtc-514	23	5	public	public	ADJ
ijtc-514	23	6	accountant	accountant	NOUN
ijtc-514	23	7	of	of	ADP
ijtc-514	23	8	the	the	DET
ijtc-514	23	9	multi	multi	ADJ
ijtc-514	23	10	-	-	ADJ
ijtc-514	23	11	business	business	ADJ
ijtc-514	23	12	company	company	NOUN
ijtc-514	23	13	bakrie	bakrie	VERB
ijtc-514	23	14	&	&	CCONJ
ijtc-514	23	15	brothers	brother	NOUN
ijtc-514	23	16	lost	lose	VERB
ijtc-514	23	17	rp	rp	NOUN
ijtc-514	23	18	.	.	PROPN
ijtc-514	24	1	15.86	15.86	NUM
ijtc-514	24	2	trillion	trillion	NUM
ijtc-514	24	3	in	in	ADP
ijtc-514	24	4	2008	2008	NUM
ijtc-514	24	5	,	,	PUNCT
ijtc-514	24	6	the	the	DET
ijtc-514	24	7	multi	multi	ADJ
ijtc-514	24	8	-	-	ADJ
ijtc-514	24	9	business	business	ADJ
ijtc-514	24	10	company	company	NOUN
ijtc-514	24	11	published	publish	VERB
ijtc-514	24	12	an	an	DET
ijtc-514	24	13	error	error	NOUN
ijtc-514	24	14	in	in	ADP
ijtc-514	24	15	the	the	DET
ijtc-514	24	16	bookkeeping	bookkeeping	NOUN
ijtc-514	24	17	of	of	ADP
ijtc-514	24	18	a	a	DET
ijtc-514	24	19	very	very	ADV
ijtc-514	24	20	large	large	ADJ
ijtc-514	24	21	net	net	ADJ
ijtc-514	24	22	loss	loss	NOUN
ijtc-514	24	23	in	in	ADP
ijtc-514	24	24	2009	2009	NUM
ijtc-514	24	25	of	of	ADP
ijtc-514	24	26	rp	rp	NOUN
ijtc-514	24	27	.	.	PROPN
ijtc-514	25	1	15.86	15.86	NUM
ijtc-514	25	2	trillion	trillion	NUM
ijtc-514	25	3	in	in	ADP
ijtc-514	25	4	financial	financial	ADJ
ijtc-514	25	5	statements	statement	NOUN
ijtc-514	25	6	that	that	PRON
ijtc-514	25	7	have	have	AUX
ijtc-514	25	8	been	be	AUX
ijtc-514	25	9	audited	audit	VERB
ijtc-514	25	10	by	by	ADP
ijtc-514	25	11	public	public	ADJ
ijtc-514	25	12	accounting	accounting	NOUN
ijtc-514	25	13	firm	firm	NOUN
ijtc-514	25	14	(	(	PUNCT
ijtc-514	25	15	paf	paf	PROPN
ijtc-514	25	16	)	)	PUNCT
ijtc-514	25	17	of	of	ADP
ijtc-514	25	18	doli	doli	PROPN
ijtc-514	25	19	,	,	PUNCT
ijtc-514	25	20	bambang	bambang	PROPN
ijtc-514	25	21	,	,	PUNCT
ijtc-514	25	22	sudarmaji	sudarmaji	PROPN
ijtc-514	25	23	and	and	CCONJ
ijtc-514	25	24	dadang	dadang	PROPN
ijtc-514	25	25	.	.	PUNCT
ijtc-514	26	1	previously	previously	ADV
ijtc-514	26	2	,	,	PUNCT
ijtc-514	26	3	the	the	DET
ijtc-514	26	4	published	publish	VERB
ijtc-514	26	5	financial	financial	ADJ
ijtc-514	26	6	statements	statement	NOUN
ijtc-514	26	7	recorded	record	VERB
ijtc-514	26	8	a	a	DET
ijtc-514	26	9	net	net	ADJ
ijtc-514	26	10	loss	loss	NOUN
ijtc-514	26	11	of	of	ADP
ijtc-514	26	12	rp	rp	NOUN
ijtc-514	26	13	.	.	PROPN
ijtc-514	27	1	16.6	16.6	NUM
ijtc-514	27	2	trillion	trillion	NUM
ijtc-514	27	3	,	,	PUNCT
ijtc-514	27	4	but	but	CCONJ
ijtc-514	27	5	a	a	DET
ijtc-514	27	6	few	few	ADJ
ijtc-514	27	7	days	day	NOUN
ijtc-514	27	8	later	later	ADV
ijtc-514	27	9	the	the	DET
ijtc-514	27	10	financial	financial	ADJ
ijtc-514	27	11	statements	statement	NOUN
ijtc-514	27	12	were	be	AUX
ijtc-514	27	13	corrected	correct	VERB
ijtc-514	27	14	and	and	CCONJ
ijtc-514	27	15	the	the	DET
ijtc-514	27	16	net	net	ADJ
ijtc-514	27	17	loss	loss	NOUN
ijtc-514	27	18	was	be	AUX
ijtc-514	27	19	changed	change	VERB
ijtc-514	27	20	to	to	ADP
ijtc-514	27	21	rp	rp	NOUN
ijtc-514	27	22	.	.	PROPN
ijtc-514	28	1	15.86	15.86	NUM
ijtc-514	28	2	trillion	trillion	NUM
ijtc-514	28	3	(	(	PUNCT
ijtc-514	28	4	detik	detik	PROPN
ijtc-514	28	5	finance	finance	NOUN
ijtc-514	28	6	,	,	PUNCT
ijtc-514	28	7	2009	2009	NUM
ijtc-514	28	8	)	)	PUNCT
ijtc-514	28	9	.	.	PUNCT
ijtc-514	29	1	this	this	DET
ijtc-514	29	2	phenomenon	phenomenon	NOUN
ijtc-514	29	3	shows	show	VERB
ijtc-514	29	4	that	that	SCONJ
ijtc-514	29	5	the	the	DET
ijtc-514	29	6	quality	quality	NOUN
ijtc-514	29	7	of	of	ADP
ijtc-514	29	8	the	the	DET
ijtc-514	29	9	auditor	auditor	NOUN
ijtc-514	29	10	's	's	PART
ijtc-514	29	11	performance	performance	NOUN
ijtc-514	29	12	is	be	AUX
ijtc-514	29	13	still	still	ADV
ijtc-514	29	14	not	not	PART
ijtc-514	29	15	good	good	ADJ
ijtc-514	29	16	,	,	PUNCT
ijtc-514	29	17	so	so	SCONJ
ijtc-514	29	18	that	that	SCONJ
ijtc-514	29	19	good	good	ADJ
ijtc-514	29	20	auditor	auditor	NOUN
ijtc-514	29	21	performance	performance	NOUN
ijtc-514	29	22	is	be	AUX
ijtc-514	29	23	needed	need	VERB
ijtc-514	29	24	in	in	ADP
ijtc-514	29	25	terms	term	NOUN
ijtc-514	29	26	of	of	ADP
ijtc-514	29	27	quality	quality	NOUN
ijtc-514	29	28	and	and	CCONJ
ijtc-514	29	29	quantity	quantity	NOUN
ijtc-514	29	30	as	as	ADV
ijtc-514	29	31	well	well	ADV
ijtc-514	29	32	as	as	ADP
ijtc-514	29	33	responsibility	responsibility	NOUN
ijtc-514	29	34	for	for	ADP
ijtc-514	29	35	professional	professional	ADJ
ijtc-514	29	36	ethics	ethic	NOUN
ijtc-514	29	37	in	in	ADP
ijtc-514	29	38	order	order	NOUN
ijtc-514	29	39	to	to	PART
ijtc-514	29	40	produce	produce	VERB
ijtc-514	29	41	good	good	ADJ
ijtc-514	29	42	performance	performance	NOUN
ijtc-514	29	43	and	and	CCONJ
ijtc-514	29	44	apply	apply	VERB
ijtc-514	29	45	the	the	DET
ijtc-514	29	46	principles	principle	NOUN
ijtc-514	29	47	of	of	ADP
ijtc-514	29	48	professional	professional	ADJ
ijtc-514	29	49	ethics	ethic	NOUN
ijtc-514	29	50	in	in	ADP
ijtc-514	29	51	carrying	carry	VERB
ijtc-514	29	52	out	out	ADP
ijtc-514	29	53	his	his	PRON
ijtc-514	29	54	profession	profession	NOUN
ijtc-514	29	55	.	.	PUNCT
ijtc-514	30	1	previous	previous	ADJ
ijtc-514	30	2	research	research	NOUN
ijtc-514	30	3	related	relate	VERB
ijtc-514	30	4	to	to	ADP
ijtc-514	30	5	the	the	DET
ijtc-514	30	6	application	application	NOUN
ijtc-514	30	7	of	of	ADP
ijtc-514	30	8	computer	computer	NOUN
ijtc-514	30	9	assisted	assist	VERB
ijtc-514	30	10	audit	audit	NOUN
ijtc-514	30	11	techniques	technique	NOUN
ijtc-514	30	12	and	and	CCONJ
ijtc-514	30	13	professional	professional	ADJ
ijtc-514	30	14	ethics	ethic	NOUN
ijtc-514	30	15	on	on	ADP
ijtc-514	30	16	auditor	auditor	NOUN
ijtc-514	30	17	performance	performance	NOUN
ijtc-514	30	18	was	be	AUX
ijtc-514	30	19	conducted	conduct	VERB
ijtc-514	30	20	by	by	ADP
ijtc-514	30	21	(	(	PUNCT
ijtc-514	30	22	praktiyasa	praktiyasa	PROPN
ijtc-514	30	23	&	&	CCONJ
ijtc-514	30	24	widhiyani	widhiyani	PROPN
ijtc-514	30	25	,	,	PUNCT
ijtc-514	30	26	2016	2016	NUM
ijtc-514	30	27	)	)	PUNCT
ijtc-514	30	28	and	and	CCONJ
ijtc-514	30	29	(	(	PUNCT
ijtc-514	30	30	kristian	kristian	PROPN
ijtc-514	30	31	,	,	PUNCT
ijtc-514	30	32	2020	2020	NUM
ijtc-514	30	33	)	)	PUNCT
ijtc-514	30	34	stating	state	VERB
ijtc-514	30	35	that	that	SCONJ
ijtc-514	30	36	the	the	DET
ijtc-514	30	37	computer	computer	NOUN
ijtc-514	30	38	assisted	assist	VERB
ijtc-514	30	39	audit	audit	NOUN
ijtc-514	30	40	technique	technique	NOUN
ijtc-514	30	41	variable	variable	ADJ
ijtc-514	30	42	and	and	CCONJ
ijtc-514	30	43	professional	professional	ADJ
ijtc-514	30	44	ethics	ethic	NOUN
ijtc-514	30	45	variable	variable	NOUN
ijtc-514	30	46	had	have	VERB
ijtc-514	30	47	a	a	DET
ijtc-514	30	48	significant	significant	ADJ
ijtc-514	30	49	influence	influence	NOUN
ijtc-514	30	50	on	on	ADP
ijtc-514	30	51	the	the	DET
ijtc-514	30	52	auditor	auditor	NOUN
ijtc-514	30	53	's	's	PART
ijtc-514	30	54	performance	performance	NOUN
ijtc-514	30	55	.	.	PUNCT
ijtc-514	31	1	meanwhile	meanwhile	ADV
ijtc-514	31	2	,	,	PUNCT
ijtc-514	31	3	based	base	VERB
ijtc-514	31	4	on	on	ADP
ijtc-514	31	5	(	(	PUNCT
ijtc-514	31	6	triyatno	triyatno	NOUN
ijtc-514	31	7	,	,	PUNCT
ijtc-514	31	8	2017	2017	NUM
ijtc-514	31	9	)	)	PUNCT
ijtc-514	31	10	research	research	NOUN
ijtc-514	31	11	,	,	PUNCT
ijtc-514	31	12	it	it	PRON
ijtc-514	31	13	states	state	VERB
ijtc-514	31	14	that	that	SCONJ
ijtc-514	31	15	the	the	DET
ijtc-514	31	16	use	use	NOUN
ijtc-514	31	17	of	of	ADP
ijtc-514	31	18	information	information	NOUN
ijtc-514	31	19	technology	technology	NOUN
ijtc-514	31	20	does	do	AUX
ijtc-514	31	21	not	not	PART
ijtc-514	31	22	significantly	significantly	ADV
ijtc-514	31	23	affect	affect	VERB
ijtc-514	31	24	the	the	DET
ijtc-514	31	25	performance	performance	NOUN
ijtc-514	31	26	of	of	ADP
ijtc-514	31	27	auditors	auditor	NOUN
ijtc-514	31	28	.	.	PUNCT
ijtc-514	32	1	furthermore	furthermore	ADV
ijtc-514	32	2	,	,	PUNCT
ijtc-514	32	3	(	(	PUNCT
ijtc-514	32	4	praktiyasa	praktiyasa	PROPN
ijtc-514	32	5	&	&	CCONJ
ijtc-514	32	6	widhiyani	widhiyani	PROPN
ijtc-514	32	7	,	,	PUNCT
ijtc-514	32	8	2016	2016	NUM
ijtc-514	32	9	)	)	PUNCT
ijtc-514	32	10	examined	examine	VERB
ijtc-514	32	11	the	the	DET
ijtc-514	32	12	relationship	relationship	NOUN
ijtc-514	32	13	between	between	ADP
ijtc-514	32	14	ethics	ethic	NOUN
ijtc-514	32	15	and	and	CCONJ
ijtc-514	32	16	audit	audit	NOUN
ijtc-514	32	17	performance	performance	NOUN
ijtc-514	32	18	.	.	PUNCT
ijtc-514	33	1	in	in	ADP
ijtc-514	33	2	their	their	PRON
ijtc-514	33	3	research	research	NOUN
ijtc-514	33	4	,	,	PUNCT
ijtc-514	33	5	(	(	PUNCT
ijtc-514	33	6	praktiyasa	praktiyasa	PROPN
ijtc-514	33	7	&	&	CCONJ
ijtc-514	33	8	widhiyani	widhiyani	PROPN
ijtc-514	33	9	,	,	PUNCT
ijtc-514	33	10	2016	2016	NUM
ijtc-514	33	11	)	)	PUNCT
ijtc-514	33	12	concluded	conclude	VERB
ijtc-514	33	13	that	that	SCONJ
ijtc-514	33	14	the	the	PRON
ijtc-514	33	15	more	more	ADV
ijtc-514	33	16	the	the	DET
ijtc-514	33	17	auditor	auditor	NOUN
ijtc-514	33	18	upholds	uphold	VERB
ijtc-514	33	19	the	the	DET
ijtc-514	33	20	code	code	NOUN
ijtc-514	33	21	of	of	ADP
ijtc-514	33	22	ethics	ethic	NOUN
ijtc-514	33	23	,	,	PUNCT
ijtc-514	33	24	the	the	PRON
ijtc-514	33	25	higher	high	ADJ
ijtc-514	33	26	the	the	DET
ijtc-514	33	27	auditor	auditor	NOUN
ijtc-514	33	28	's	's	PART
ijtc-514	33	29	performance	performance	NOUN
ijtc-514	33	30	.	.	PUNCT
ijtc-514	34	1	however	however	ADV
ijtc-514	34	2	,	,	PUNCT
ijtc-514	34	3	(	(	PUNCT
ijtc-514	34	4	darwanis	darwani	NOUN
ijtc-514	34	5	&	&	CCONJ
ijtc-514	34	6	putri	putri	PROPN
ijtc-514	34	7	,	,	PUNCT
ijtc-514	34	8	2020	2020	NUM
ijtc-514	34	9	)	)	PUNCT
ijtc-514	34	10	failed	fail	VERB
ijtc-514	34	11	to	to	PART
ijtc-514	34	12	prove	prove	VERB
ijtc-514	34	13	that	that	SCONJ
ijtc-514	34	14	the	the	DET
ijtc-514	34	15	ethics	ethic	NOUN
ijtc-514	34	16	of	of	ADP
ijtc-514	34	17	the	the	DET
ijtc-514	34	18	auditor	auditor	NOUN
ijtc-514	34	19	did	do	AUX
ijtc-514	34	20	not	not	PART
ijtc-514	34	21	have	have	VERB
ijtc-514	34	22	a	a	DET
ijtc-514	34	23	significant	significant	ADJ
ijtc-514	34	24	effect	effect	NOUN
ijtc-514	34	25	on	on	ADP
ijtc-514	34	26	the	the	DET
ijtc-514	34	27	auditor	auditor	NOUN
ijtc-514	34	28	's	's	PART
ijtc-514	34	29	performance	performance	NOUN
ijtc-514	34	30	.	.	PUNCT
ijtc-514	35	1	the	the	DET
ijtc-514	35	2	phenomenon	phenomenon	NOUN
ijtc-514	35	3	of	of	ADP
ijtc-514	35	4	poor	poor	ADJ
ijtc-514	35	5	audit	audit	NOUN
ijtc-514	35	6	quality	quality	NOUN
ijtc-514	35	7	as	as	SCONJ
ijtc-514	35	8	previously	previously	ADV
ijtc-514	35	9	mentioned	mention	VERB
ijtc-514	35	10	and	and	CCONJ
ijtc-514	35	11	the	the	DET
ijtc-514	35	12	inconsistency	inconsistency	NOUN
ijtc-514	35	13	of	of	ADP
ijtc-514	35	14	previous	previous	ADJ
ijtc-514	35	15	research	research	NOUN
ijtc-514	35	16	results	result	NOUN
ijtc-514	35	17	related	relate	VERB
ijtc-514	35	18	to	to	ADP
ijtc-514	35	19	factors	factor	NOUN
ijtc-514	35	20	that	that	PRON
ijtc-514	35	21	can	can	AUX
ijtc-514	35	22	affect	affect	VERB
ijtc-514	35	23	audit	audit	NOUN
ijtc-514	35	24	performance	performance	NOUN
ijtc-514	35	25	make	make	VERB
ijtc-514	35	26	researchers	researcher	NOUN
ijtc-514	35	27	interested	interested	ADJ
ijtc-514	35	28	in	in	ADP
ijtc-514	35	29	reviewing	review	VERB
ijtc-514	35	30	similar	similar	ADJ
ijtc-514	35	31	studies	study	NOUN
ijtc-514	35	32	in	in	ADP
ijtc-514	35	33	order	order	NOUN
ijtc-514	35	34	to	to	PART
ijtc-514	35	35	obtain	obtain	VERB
ijtc-514	35	36	more	more	ADV
ijtc-514	35	37	comprehensive	comprehensive	ADJ
ijtc-514	35	38	results	result	NOUN
ijtc-514	35	39	and	and	CCONJ
ijtc-514	35	40	show	show	VERB
ijtc-514	35	41	the	the	DET
ijtc-514	35	42	latest	late	ADJ
ijtc-514	35	43	phenomena	phenomenon	NOUN
ijtc-514	35	44	related	relate	VERB
ijtc-514	35	45	to	to	ADP
ijtc-514	35	46	audit	audit	NOUN
ijtc-514	35	47	performance	performance	NOUN
ijtc-514	35	48	.	.	PUNCT
ijtc-514	36	1	therefore	therefore	ADV
ijtc-514	36	2	,	,	PUNCT
ijtc-514	36	3	the	the	DET
ijtc-514	36	4	researchers	researcher	NOUN
ijtc-514	36	5	conducted	conduct	VERB
ijtc-514	36	6	a	a	DET
ijtc-514	36	7	review	review	NOUN
ijtc-514	36	8	of	of	ADP
ijtc-514	36	9	the	the	DET
ijtc-514	36	10	application	application	NOUN
ijtc-514	36	11	of	of	ADP
ijtc-514	36	12	information	information	NOUN
ijtc-514	36	13	systems	system	NOUN
ijtc-514	36	14	computer	computer	NOUN
ijtc-514	36	15	assisted	assist	VERB
ijtc-514	36	16	auditing	auditing	NOUN
ijtc-514	36	17	tools	tool	NOUN
ijtc-514	36	18	and	and	CCONJ
ijtc-514	36	19	techniques	technique	NOUN
ijtc-514	36	20	(	(	PUNCT
ijtc-514	36	21	caatts	caatt	NOUN
ijtc-514	36	22	)	)	PUNCT
ijtc-514	36	23	and	and	CCONJ
ijtc-514	36	24	professional	professional	ADJ
ijtc-514	36	25	ethics	ethic	NOUN
ijtc-514	36	26	on	on	ADP
ijtc-514	36	27	auditor	auditor	NOUN
ijtc-514	36	28	performance	performance	NOUN
ijtc-514	36	29	at	at	ADP
ijtc-514	36	30	public	public	ADJ
ijtc-514	36	31	accounting	accounting	NOUN
ijtc-514	36	32	firms	firm	NOUN
ijtc-514	36	33	in	in	ADP
ijtc-514	36	34	the	the	DET
ijtc-514	36	35	dki	dki	PROPN
ijtc-514	36	36	jakarta	jakarta	PROPN
ijtc-514	36	37	region	region	PROPN
ijtc-514	36	38	.	.	PUNCT
ijtc-514	37	1	auditor	auditor	NOUN
ijtc-514	37	2	performance	performance	NOUN
ijtc-514	37	3	according	accord	VERB
ijtc-514	37	4	to	to	ADP
ijtc-514	37	5	(	(	PUNCT
ijtc-514	37	6	mulyadi	mulyadi	NOUN
ijtc-514	37	7	,	,	PUNCT
ijtc-514	37	8	2002	2002	NUM
ijtc-514	37	9	)	)	PUNCT
ijtc-514	37	10	auditor	auditor	NOUN
ijtc-514	37	11	performance	performance	NOUN
ijtc-514	37	12	is	be	AUX
ijtc-514	37	13	the	the	DET
ijtc-514	37	14	success	success	NOUN
ijtc-514	37	15	of	of	ADP
ijtc-514	37	16	public	public	ADJ
ijtc-514	37	17	accountants	accountant	NOUN
ijtc-514	37	18	in	in	ADP
ijtc-514	37	19	carrying	carry	VERB
ijtc-514	37	20	out	out	ADP
ijtc-514	37	21	objective	objective	ADJ
ijtc-514	37	22	examination	examination	NOUN
ijtc-514	37	23	assignments	assignment	NOUN
ijtc-514	37	24	on	on	ADP
ijtc-514	37	25	the	the	DET
ijtc-514	37	26	financial	financial	ADJ
ijtc-514	37	27	statements	statement	NOUN
ijtc-514	37	28	of	of	ADP
ijtc-514	37	29	a	a	DET
ijtc-514	37	30	company	company	NOUN
ijtc-514	37	31	with	with	ADP
ijtc-514	37	32	the	the	DET
ijtc-514	37	33	aim	aim	NOUN
ijtc-514	37	34	of	of	ADP
ijtc-514	37	35	determining	determine	VERB
ijtc-514	37	36	whether	whether	SCONJ
ijtc-514	37	37	the	the	DET
ijtc-514	37	38	financial	financial	ADJ
ijtc-514	37	39	statements	statement	NOUN
ijtc-514	37	40	have	have	AUX
ijtc-514	37	41	been	be	AUX
ijtc-514	37	42	presented	present	VERB
ijtc-514	37	43	fairly	fairly	ADV
ijtc-514	37	44	in	in	ADP
ijtc-514	37	45	accordance	accordance	NOUN
ijtc-514	37	46	with	with	ADP
ijtc-514	37	47	generally	generally	ADV
ijtc-514	37	48	accepted	accepted	ADJ
ijtc-514	37	49	accounting	accounting	NOUN
ijtc-514	37	50	principles	principle	NOUN
ijtc-514	37	51	.	.	PUNCT
ijtc-514	38	1	auditor	auditor	NOUN
ijtc-514	38	2	performance	performance	NOUN
ijtc-514	38	3	can	can	AUX
ijtc-514	38	4	be	be	AUX
ijtc-514	38	5	measured	measure	VERB
ijtc-514	38	6	through	through	ADP
ijtc-514	38	7	certain	certain	ADJ
ijtc-514	38	8	measurements	measurement	NOUN
ijtc-514	38	9	of	of	ADP
ijtc-514	38	10	quality	quality	NOUN
ijtc-514	38	11	,	,	PUNCT
ijtc-514	38	12	quantity	quantity	NOUN
ijtc-514	38	13	and	and	CCONJ
ijtc-514	38	14	timeliness	timeliness	NOUN
ijtc-514	38	15	,	,	PUNCT
ijtc-514	38	16	where	where	SCONJ
ijtc-514	38	17	quality	quality	NOUN
ijtc-514	38	18	is	be	AUX
ijtc-514	38	19	related	relate	VERB
ijtc-514	38	20	to	to	ADP
ijtc-514	38	21	the	the	DET
ijtc-514	38	22	quality	quality	NOUN
ijtc-514	38	23	of	of	ADP
ijtc-514	38	24	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-514	38	25	the	the	DET
ijtc-514	38	26	influence	influence	NOUN
ijtc-514	38	27	computer	computer	NOUN
ijtc-514	38	28	assisted	assist	VERB
ijtc-514	38	29	auditing	auditing	NOUN
ijtc-514	38	30	tools	tool	NOUN
ijtc-514	38	31	and	and	CCONJ
ijtc-514	38	32	techniques	technique	NOUN
ijtc-514	38	33	(	(	PUNCT
ijtc-514	38	34	caatts	caatt	NOUN
ijtc-514	38	35	)	)	PUNCT
ijtc-514	38	36	and	and	CCONJ
ijtc-514	38	37	professional	professional	ADJ
ijtc-514	38	38	ethics	ethic	NOUN
ijtc-514	38	39	on	on	ADP
ijtc-514	38	40	auditor	auditor	NOUN
ijtc-514	38	41	performance	performance	NOUN
ijtc-514	38	42	silalahi	silalahi	NOUN
ijtc-514	38	43	,	,	PUNCT
ijtc-514	38	44	simorangkir	simorangkir	NOUN
ijtc-514	38	45	,	,	PUNCT
ijtc-514	38	46	and	and	CCONJ
ijtc-514	38	47	akbar	akbar	NOUN
ijtc-514	38	48	299	299	NUM
ijtc-514	38	49	|	|	ADV
ijtc-514	38	50	ilomata	ilomata	PROPN
ijtc-514	38	51	international	international	ADJ
ijtc-514	38	52	journal	journal	NOUN
ijtc-514	38	53	of	of	ADP
ijtc-514	38	54	tax	tax	PROPN
ijtc-514	38	55	&	&	CCONJ
ijtc-514	38	56	accounting	accounting	PROPN
ijtc-514	38	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	38	58	the	the	DET
ijtc-514	38	59	work	work	NOUN
ijtc-514	38	60	produced	produce	VERB
ijtc-514	38	61	,	,	PUNCT
ijtc-514	38	62	while	while	SCONJ
ijtc-514	38	63	quantity	quantity	NOUN
ijtc-514	38	64	is	be	AUX
ijtc-514	38	65	the	the	DET
ijtc-514	38	66	amount	amount	NOUN
ijtc-514	38	67	of	of	ADP
ijtc-514	38	68	work	work	NOUN
ijtc-514	38	69	produced	produce	VERB
ijtc-514	38	70	within	within	ADP
ijtc-514	38	71	a	a	DET
ijtc-514	38	72	certain	certain	ADJ
ijtc-514	38	73	time	time	NOUN
ijtc-514	38	74	,	,	PUNCT
ijtc-514	38	75	and	and	CCONJ
ijtc-514	38	76	timeliness	timeliness	NOUN
ijtc-514	38	77	is	be	AUX
ijtc-514	38	78	the	the	DET
ijtc-514	38	79	conformity	conformity	NOUN
ijtc-514	38	80	of	of	ADP
ijtc-514	38	81	the	the	DET
ijtc-514	38	82	planned	plan	VERB
ijtc-514	38	83	time	time	NOUN
ijtc-514	38	84	.	.	PUNCT
ijtc-514	39	1	in	in	ADP
ijtc-514	39	2	measuring	measure	VERB
ijtc-514	39	3	performance	performance	NOUN
ijtc-514	39	4	,	,	PUNCT
ijtc-514	39	5	there	there	PRON
ijtc-514	39	6	are	be	VERB
ijtc-514	39	7	four	four	NUM
ijtc-514	39	8	dimensions	dimension	NOUN
ijtc-514	39	9	of	of	ADP
ijtc-514	39	10	personality	personality	NOUN
ijtc-514	39	11	,	,	PUNCT
ijtc-514	39	12	namely	namely	ADV
ijtc-514	39	13	;	;	PUNCT
ijtc-514	39	14	ability	ability	NOUN
ijtc-514	39	15	,	,	PUNCT
ijtc-514	39	16	professional	professional	ADJ
ijtc-514	39	17	commitment	commitment	NOUN
ijtc-514	39	18	,	,	PUNCT
ijtc-514	39	19	motivation	motivation	NOUN
ijtc-514	39	20	,	,	PUNCT
ijtc-514	39	21	and	and	CCONJ
ijtc-514	39	22	job	job	NOUN
ijtc-514	39	23	satisfaction	satisfaction	NOUN
ijtc-514	39	24	.	.	PUNCT
ijtc-514	40	1	an	an	DET
ijtc-514	40	2	auditor	auditor	NOUN
ijtc-514	40	3	who	who	PRON
ijtc-514	40	4	has	have	VERB
ijtc-514	40	5	expertise	expertise	NOUN
ijtc-514	40	6	in	in	ADP
ijtc-514	40	7	the	the	DET
ijtc-514	40	8	audit	audit	NOUN
ijtc-514	40	9	process	process	NOUN
ijtc-514	40	10	will	will	AUX
ijtc-514	40	11	be	be	AUX
ijtc-514	40	12	thorough	thorough	ADJ
ijtc-514	40	13	and	and	CCONJ
ijtc-514	40	14	careful	careful	ADJ
ijtc-514	40	15	in	in	ADP
ijtc-514	40	16	completing	complete	VERB
ijtc-514	40	17	his	his	PRON
ijtc-514	40	18	work	work	NOUN
ijtc-514	40	19	.	.	PUNCT
ijtc-514	41	1	auditors	auditor	NOUN
ijtc-514	41	2	who	who	PRON
ijtc-514	41	3	are	be	AUX
ijtc-514	41	4	committed	committed	ADJ
ijtc-514	41	5	to	to	ADP
ijtc-514	41	6	their	their	PRON
ijtc-514	41	7	profession	profession	NOUN
ijtc-514	41	8	will	will	AUX
ijtc-514	41	9	be	be	AUX
ijtc-514	41	10	loyal	loyal	ADJ
ijtc-514	41	11	to	to	ADP
ijtc-514	41	12	their	their	PRON
ijtc-514	41	13	profession	profession	NOUN
ijtc-514	41	14	as	as	SCONJ
ijtc-514	41	15	perceived	perceive	VERB
ijtc-514	41	16	by	by	ADP
ijtc-514	41	17	the	the	DET
ijtc-514	41	18	auditor	auditor	NOUN
ijtc-514	41	19	(	(	PUNCT
ijtc-514	41	20	trisnaningsih	trisnaningsih	NOUN
ijtc-514	41	21	,	,	PUNCT
ijtc-514	41	22	2007	2007	NUM
ijtc-514	41	23	)	)	PUNCT
ijtc-514	41	24	.	.	PUNCT
ijtc-514	42	1	computer	computer	NOUN
ijtc-514	42	2	assisted	assist	VERB
ijtc-514	42	3	auditing	auditing	NOUN
ijtc-514	42	4	tools	tool	NOUN
ijtc-514	42	5	and	and	CCONJ
ijtc-514	42	6	techniques	technique	NOUN
ijtc-514	42	7	(	(	PUNCT
ijtc-514	42	8	caatts	caatt	NOUN
ijtc-514	42	9	)	)	PUNCT
ijtc-514	42	10	according	accord	VERB
ijtc-514	42	11	to	to	ADP
ijtc-514	42	12	(	(	PUNCT
ijtc-514	42	13	praktiyasa	praktiyasa	PROPN
ijtc-514	42	14	&	&	CCONJ
ijtc-514	42	15	widhiyani	widhiyani	PROPN
ijtc-514	42	16	,	,	PUNCT
ijtc-514	42	17	2016	2016	NUM
ijtc-514	42	18	)	)	PUNCT
ijtc-514	42	19	caatts	caatt	NOUN
ijtc-514	42	20	is	be	AUX
ijtc-514	42	21	any	any	DET
ijtc-514	42	22	use	use	NOUN
ijtc-514	42	23	of	of	ADP
ijtc-514	42	24	computers	computer	NOUN
ijtc-514	42	25	in	in	ADP
ijtc-514	42	26	audit	audit	NOUN
ijtc-514	42	27	activities	activity	NOUN
ijtc-514	42	28	.	.	PUNCT
ijtc-514	43	1	the	the	DET
ijtc-514	43	2	results	result	NOUN
ijtc-514	43	3	of	of	ADP
ijtc-514	43	4	using	use	VERB
ijtc-514	43	5	caatts	caatt	NOUN
ijtc-514	43	6	make	make	VERB
ijtc-514	43	7	the	the	DET
ijtc-514	43	8	resulting	result	VERB
ijtc-514	43	9	information	information	NOUN
ijtc-514	43	10	better	well	ADV
ijtc-514	43	11	because	because	SCONJ
ijtc-514	43	12	the	the	DET
ijtc-514	43	13	calculations	calculation	NOUN
ijtc-514	43	14	are	be	AUX
ijtc-514	43	15	carried	carry	VERB
ijtc-514	43	16	out	out	ADP
ijtc-514	43	17	using	use	VERB
ijtc-514	43	18	audit	audit	NOUN
ijtc-514	43	19	software	software	NOUN
ijtc-514	43	20	so	so	SCONJ
ijtc-514	43	21	that	that	SCONJ
ijtc-514	43	22	the	the	DET
ijtc-514	43	23	decisions	decision	NOUN
ijtc-514	43	24	taken	take	VERB
ijtc-514	43	25	by	by	ADP
ijtc-514	43	26	the	the	DET
ijtc-514	43	27	auditor	auditor	NOUN
ijtc-514	43	28	become	become	VERB
ijtc-514	43	29	more	more	ADV
ijtc-514	43	30	precise	precise	ADJ
ijtc-514	43	31	and	and	CCONJ
ijtc-514	43	32	accurate	accurate	ADJ
ijtc-514	43	33	.	.	PUNCT
ijtc-514	44	1	(	(	PUNCT
ijtc-514	44	2	surya	surya	PROPN
ijtc-514	44	3	&	&	CCONJ
ijtc-514	44	4	widhiyani	widhiyani	PROPN
ijtc-514	44	5	,	,	PUNCT
ijtc-514	44	6	2016	2016	NUM
ijtc-514	44	7	)	)	PUNCT
ijtc-514	44	8	stated	state	VERB
ijtc-514	44	9	that	that	SCONJ
ijtc-514	44	10	using	use	VERB
ijtc-514	44	11	caatts	caatt	NOUN
ijtc-514	44	12	will	will	AUX
ijtc-514	44	13	be	be	AUX
ijtc-514	44	14	able	able	ADJ
ijtc-514	44	15	to	to	PART
ijtc-514	44	16	provide	provide	VERB
ijtc-514	44	17	benefits	benefit	NOUN
ijtc-514	44	18	for	for	ADP
ijtc-514	44	19	auditors	auditor	NOUN
ijtc-514	44	20	.	.	PUNCT
ijtc-514	45	1	caatts	caatts	PROPN
ijtc-514	45	2	is	be	AUX
ijtc-514	45	3	the	the	DET
ijtc-514	45	4	use	use	NOUN
ijtc-514	45	5	of	of	ADP
ijtc-514	45	6	computers	computer	NOUN
ijtc-514	45	7	in	in	ADP
ijtc-514	45	8	audit	audit	NOUN
ijtc-514	45	9	activities	activity	NOUN
ijtc-514	45	10	to	to	PART
ijtc-514	45	11	collect	collect	VERB
ijtc-514	45	12	and	and	CCONJ
ijtc-514	45	13	evaluate	evaluate	VERB
ijtc-514	45	14	data	datum	NOUN
ijtc-514	45	15	in	in	ADP
ijtc-514	45	16	electronic	electronic	ADJ
ijtc-514	45	17	form	form	NOUN
ijtc-514	45	18	to	to	PART
ijtc-514	45	19	become	become	VERB
ijtc-514	45	20	audit	audit	NOUN
ijtc-514	45	21	evidence	evidence	NOUN
ijtc-514	45	22	,	,	PUNCT
ijtc-514	45	23	to	to	PART
ijtc-514	45	24	be	be	AUX
ijtc-514	45	25	able	able	ADJ
ijtc-514	45	26	to	to	PART
ijtc-514	45	27	do	do	VERB
ijtc-514	45	28	this	this	PRON
ijtc-514	45	29	an	an	DET
ijtc-514	45	30	auditor	auditor	NOUN
ijtc-514	45	31	must	must	AUX
ijtc-514	45	32	have	have	VERB
ijtc-514	45	33	a	a	DET
ijtc-514	45	34	good	good	ADJ
ijtc-514	45	35	understanding	understanding	NOUN
ijtc-514	45	36	of	of	ADP
ijtc-514	45	37	techniques	technique	NOUN
ijtc-514	45	38	for	for	ADP
ijtc-514	45	39	accessing	access	VERB
ijtc-514	45	40	and	and	CCONJ
ijtc-514	45	41	analyzing	analyze	VERB
ijtc-514	45	42	electronic	electronic	ADJ
ijtc-514	45	43	data	datum	NOUN
ijtc-514	45	44	called	call	VERB
ijtc-514	45	45	caatts	caatt	NOUN
ijtc-514	45	46	.	.	PUNCT
ijtc-514	46	1	professional	professional	ADJ
ijtc-514	46	2	ethics	ethic	NOUN
ijtc-514	46	3	professional	professional	ADJ
ijtc-514	46	4	ethics	ethic	NOUN
ijtc-514	46	5	is	be	AUX
ijtc-514	46	6	social	social	ADJ
ijtc-514	46	7	ethics	ethic	NOUN
ijtc-514	46	8	in	in	ADP
ijtc-514	46	9	which	which	PRON
ijtc-514	46	10	special	special	ADJ
ijtc-514	46	11	ethics	ethic	NOUN
ijtc-514	46	12	have	have	VERB
ijtc-514	46	13	duties	duty	NOUN
ijtc-514	46	14	and	and	CCONJ
ijtc-514	46	15	responsibilities	responsibility	NOUN
ijtc-514	46	16	towards	towards	ADP
ijtc-514	46	17	their	their	PRON
ijtc-514	46	18	knowledge	knowledge	NOUN
ijtc-514	46	19	and	and	CCONJ
ijtc-514	46	20	profession	profession	NOUN
ijtc-514	46	21	(	(	PUNCT
ijtc-514	46	22	prakoso	prakoso	NOUN
ijtc-514	46	23	,	,	PUNCT
ijtc-514	46	24	2015	2015	NUM
ijtc-514	46	25	)	)	PUNCT
ijtc-514	46	26	.	.	PUNCT
ijtc-514	47	1	professional	professional	ADJ
ijtc-514	47	2	ethics	ethic	NOUN
ijtc-514	47	3	include	include	VERB
ijtc-514	47	4	standards	standard	NOUN
ijtc-514	47	5	of	of	ADP
ijtc-514	47	6	behavior	behavior	NOUN
ijtc-514	47	7	for	for	ADP
ijtc-514	47	8	a	a	DET
ijtc-514	47	9	professional	professional	NOUN
ijtc-514	47	10	that	that	PRON
ijtc-514	47	11	are	be	AUX
ijtc-514	47	12	made	make	VERB
ijtc-514	47	13	with	with	ADP
ijtc-514	47	14	practical	practical	ADJ
ijtc-514	47	15	and	and	CCONJ
ijtc-514	47	16	idealistic	idealistic	ADJ
ijtc-514	47	17	goals	goal	NOUN
ijtc-514	47	18	and	and	CCONJ
ijtc-514	47	19	motivate	motivate	ADJ
ijtc-514	47	20	ideal	ideal	ADJ
ijtc-514	47	21	behavior	behavior	NOUN
ijtc-514	47	22	,	,	PUNCT
ijtc-514	47	23	so	so	SCONJ
ijtc-514	47	24	they	they	PRON
ijtc-514	47	25	must	must	AUX
ijtc-514	47	26	be	be	AUX
ijtc-514	47	27	realistic	realistic	ADJ
ijtc-514	47	28	and	and	CCONJ
ijtc-514	47	29	enforceable	enforceable	ADJ
ijtc-514	47	30	(	(	PUNCT
ijtc-514	47	31	kartika	kartika	PROPN
ijtc-514	47	32	,	,	PUNCT
ijtc-514	47	33	2015	2015	NUM
ijtc-514	47	34	)	)	PUNCT
ijtc-514	47	35	.	.	PUNCT
ijtc-514	48	1	the	the	DET
ijtc-514	48	2	ethical	ethical	ADJ
ijtc-514	48	3	principles	principle	NOUN
ijtc-514	48	4	of	of	ADP
ijtc-514	48	5	the	the	DET
ijtc-514	48	6	auditor	auditor	NOUN
ijtc-514	48	7	's	's	PART
ijtc-514	48	8	profession	profession	NOUN
ijtc-514	48	9	in	in	ADP
ijtc-514	48	10	the	the	DET
ijtc-514	48	11	code	code	NOUN
ijtc-514	48	12	of	of	ADP
ijtc-514	48	13	ethics	ethic	NOUN
ijtc-514	48	14	(	(	PUNCT
ijtc-514	48	15	iai	iai	NOUN
ijtc-514	48	16	)	)	PUNCT
ijtc-514	48	17	include	include	VERB
ijtc-514	48	18	;	;	PUNCT
ijtc-514	48	19	professional	professional	ADJ
ijtc-514	48	20	responsibility	responsibility	NOUN
ijtc-514	48	21	,	,	PUNCT
ijtc-514	48	22	public	public	ADJ
ijtc-514	48	23	interest	interest	NOUN
ijtc-514	48	24	,	,	PUNCT
ijtc-514	48	25	integrity	integrity	NOUN
ijtc-514	48	26	,	,	PUNCT
ijtc-514	48	27	objectivity	objectivity	NOUN
ijtc-514	48	28	,	,	PUNCT
ijtc-514	48	29	competence	competence	NOUN
ijtc-514	48	30	and	and	CCONJ
ijtc-514	48	31	professional	professional	ADJ
ijtc-514	48	32	prudence	prudence	NOUN
ijtc-514	48	33	,	,	PUNCT
ijtc-514	48	34	confidentiality	confidentiality	NOUN
ijtc-514	48	35	,	,	PUNCT
ijtc-514	48	36	professional	professional	ADJ
ijtc-514	48	37	behavior	behavior	NOUN
ijtc-514	48	38	,	,	PUNCT
ijtc-514	48	39	and	and	CCONJ
ijtc-514	48	40	technical	technical	ADJ
ijtc-514	48	41	standards	standard	NOUN
ijtc-514	48	42	(	(	PUNCT
ijtc-514	48	43	mulyadi	mulyadi	NOUN
ijtc-514	48	44	,	,	PUNCT
ijtc-514	48	45	2002	2002	NUM
ijtc-514	48	46	)	)	PUNCT
ijtc-514	48	47	.	.	PUNCT
ijtc-514	49	1	effect	effect	NOUN
ijtc-514	49	2	of	of	ADP
ijtc-514	49	3	computer	computer	NOUN
ijtc-514	49	4	assisted	assist	VERB
ijtc-514	49	5	auditing	auditing	NOUN
ijtc-514	49	6	tools	tool	NOUN
ijtc-514	49	7	and	and	CCONJ
ijtc-514	49	8	techniques	technique	NOUN
ijtc-514	49	9	(	(	PUNCT
ijtc-514	49	10	caatts	caatt	NOUN
ijtc-514	49	11	)	)	PUNCT
ijtc-514	49	12	information	information	NOUN
ijtc-514	49	13	system	system	NOUN
ijtc-514	49	14	on	on	ADP
ijtc-514	49	15	auditor	auditor	NOUN
ijtc-514	49	16	performance	performance	NOUN
ijtc-514	49	17	an	an	DET
ijtc-514	49	18	accounting	accounting	NOUN
ijtc-514	49	19	information	information	NOUN
ijtc-514	49	20	system	system	NOUN
ijtc-514	49	21	is	be	AUX
ijtc-514	49	22	a	a	DET
ijtc-514	49	23	system	system	NOUN
ijtc-514	49	24	that	that	PRON
ijtc-514	49	25	aims	aim	VERB
ijtc-514	49	26	to	to	PART
ijtc-514	49	27	collect	collect	VERB
ijtc-514	49	28	and	and	CCONJ
ijtc-514	49	29	store	store	VERB
ijtc-514	49	30	data	datum	NOUN
ijtc-514	49	31	about	about	ADP
ijtc-514	49	32	business	business	NOUN
ijtc-514	49	33	processes	process	NOUN
ijtc-514	49	34	carried	carry	VERB
ijtc-514	49	35	out	out	ADP
ijtc-514	49	36	by	by	ADP
ijtc-514	49	37	the	the	DET
ijtc-514	49	38	company	company	NOUN
ijtc-514	49	39	,	,	PUNCT
ijtc-514	49	40	making	make	VERB
ijtc-514	49	41	the	the	DET
ijtc-514	49	42	data	datum	NOUN
ijtc-514	49	43	into	into	ADP
ijtc-514	49	44	quality	quality	NOUN
ijtc-514	49	45	information	information	NOUN
ijtc-514	49	46	that	that	PRON
ijtc-514	49	47	is	be	AUX
ijtc-514	49	48	useful	useful	ADJ
ijtc-514	49	49	for	for	ADP
ijtc-514	49	50	management	management	NOUN
ijtc-514	49	51	in	in	ADP
ijtc-514	49	52	the	the	DET
ijtc-514	49	53	planning	planning	NOUN
ijtc-514	49	54	stages	stage	NOUN
ijtc-514	49	55	of	of	ADP
ijtc-514	49	56	decision	decision	NOUN
ijtc-514	49	57	making	make	VERB
ijtc-514	49	58	and	and	CCONJ
ijtc-514	49	59	providing	provide	VERB
ijtc-514	49	60	security	security	NOUN
ijtc-514	49	61	for	for	ADP
ijtc-514	49	62	company	company	NOUN
ijtc-514	49	63	assets	asset	NOUN
ijtc-514	49	64	(	(	PUNCT
ijtc-514	49	65	kabuhung	kabuhung	NOUN
ijtc-514	49	66	,	,	PUNCT
ijtc-514	49	67	2014	2014	NUM
ijtc-514	49	68	)	)	PUNCT
ijtc-514	49	69	.	.	PUNCT
ijtc-514	50	1	the	the	DET
ijtc-514	50	2	use	use	NOUN
ijtc-514	50	3	of	of	ADP
ijtc-514	50	4	technology	technology	NOUN
ijtc-514	50	5	plays	play	VERB
ijtc-514	50	6	a	a	DET
ijtc-514	50	7	role	role	NOUN
ijtc-514	50	8	in	in	ADP
ijtc-514	50	9	business	business	NOUN
ijtc-514	50	10	processes	process	NOUN
ijtc-514	50	11	in	in	ADP
ijtc-514	50	12	creating	create	VERB
ijtc-514	50	13	new	new	ADJ
ijtc-514	50	14	processes	process	NOUN
ijtc-514	50	15	to	to	PART
ijtc-514	50	16	solve	solve	VERB
ijtc-514	50	17	problems	problem	NOUN
ijtc-514	50	18	,	,	PUNCT
ijtc-514	50	19	carrying	carry	VERB
ijtc-514	50	20	out	out	ADP
ijtc-514	50	21	adequate	adequate	ADJ
ijtc-514	50	22	tasks	task	NOUN
ijtc-514	50	23	in	in	ADP
ijtc-514	50	24	managing	manage	VERB
ijtc-514	50	25	information	information	NOUN
ijtc-514	50	26	to	to	PART
ijtc-514	50	27	support	support	VERB
ijtc-514	50	28	business	business	NOUN
ijtc-514	50	29	operational	operational	ADJ
ijtc-514	50	30	activities	activity	NOUN
ijtc-514	50	31	of	of	ADP
ijtc-514	50	32	a	a	DET
ijtc-514	50	33	company	company	NOUN
ijtc-514	50	34	.	.	PUNCT
ijtc-514	51	1	without	without	ADP
ijtc-514	51	2	the	the	DET
ijtc-514	51	3	application	application	NOUN
ijtc-514	51	4	of	of	ADP
ijtc-514	51	5	technologybased	technologybase	VERB
ijtc-514	51	6	information	information	NOUN
ijtc-514	51	7	systems	system	NOUN
ijtc-514	51	8	that	that	PRON
ijtc-514	51	9	can	can	AUX
ijtc-514	51	10	monitor	monitor	VERB
ijtc-514	51	11	business	business	NOUN
ijtc-514	51	12	process	process	NOUN
ijtc-514	51	13	activities	activity	NOUN
ijtc-514	51	14	,	,	PUNCT
ijtc-514	51	15	companies	company	NOUN
ijtc-514	51	16	will	will	AUX
ijtc-514	51	17	find	find	VERB
ijtc-514	51	18	it	it	PRON
ijtc-514	51	19	difficult	difficult	ADJ
ijtc-514	51	20	to	to	PART
ijtc-514	51	21	analyze	analyze	VERB
ijtc-514	51	22	employee	employee	NOUN
ijtc-514	51	23	performance	performance	NOUN
ijtc-514	51	24	,	,	PUNCT
ijtc-514	51	25	problems	problem	NOUN
ijtc-514	51	26	being	be	AUX
ijtc-514	51	27	faced	face	VERB
ijtc-514	51	28	by	by	ADP
ijtc-514	51	29	the	the	DET
ijtc-514	51	30	company	company	NOUN
ijtc-514	51	31	and	and	CCONJ
ijtc-514	51	32	difficulties	difficulty	NOUN
ijtc-514	51	33	in	in	ADP
ijtc-514	51	34	supervising	supervise	VERB
ijtc-514	51	35	the	the	DET
ijtc-514	51	36	resources	resource	NOUN
ijtc-514	51	37	owned	own	VERB
ijtc-514	51	38	by	by	ADP
ijtc-514	51	39	the	the	DET
ijtc-514	51	40	company	company	NOUN
ijtc-514	51	41	(	(	PUNCT
ijtc-514	51	42	kabuhung	kabuhung	PROPN
ijtc-514	51	43	,	,	PUNCT
ijtc-514	51	44	2014	2014	NUM
ijtc-514	51	45	)	)	PUNCT
ijtc-514	51	46	.	.	PUNCT
ijtc-514	52	1	moreover	moreover	ADV
ijtc-514	52	2	,	,	PUNCT
ijtc-514	52	3	the	the	DET
ijtc-514	52	4	use	use	NOUN
ijtc-514	52	5	of	of	ADP
ijtc-514	52	6	caatts	caatt	NOUN
ijtc-514	52	7	is	be	AUX
ijtc-514	52	8	very	very	ADV
ijtc-514	52	9	much	much	ADV
ijtc-514	52	10	needed	need	VERB
ijtc-514	52	11	by	by	ADP
ijtc-514	52	12	an	an	DET
ijtc-514	52	13	auditor	auditor	NOUN
ijtc-514	52	14	in	in	ADP
ijtc-514	52	15	every	every	DET
ijtc-514	52	16	process	process	NOUN
ijtc-514	52	17	of	of	ADP
ijtc-514	52	18	audit	audit	NOUN
ijtc-514	52	19	activities	activity	NOUN
ijtc-514	52	20	.	.	PUNCT
ijtc-514	53	1	the	the	DET
ijtc-514	53	2	results	result	NOUN
ijtc-514	53	3	of	of	ADP
ijtc-514	53	4	previous	previous	ADJ
ijtc-514	53	5	research	research	NOUN
ijtc-514	53	6	conducted	conduct	VERB
ijtc-514	53	7	by	by	ADP
ijtc-514	53	8	(	(	PUNCT
ijtc-514	53	9	surya	surya	PROPN
ijtc-514	53	10	&	&	CCONJ
ijtc-514	53	11	widhiyani	widhiyani	PROPN
ijtc-514	53	12	,	,	PUNCT
ijtc-514	53	13	2016	2016	NUM
ijtc-514	53	14	)	)	PUNCT
ijtc-514	53	15	,	,	PUNCT
ijtc-514	53	16	(	(	PUNCT
ijtc-514	53	17	praktiyasa	praktiyasa	PROPN
ijtc-514	53	18	&	&	CCONJ
ijtc-514	53	19	widhiyani	widhiyani	PROPN
ijtc-514	53	20	,	,	PUNCT
ijtc-514	53	21	2016	2016	NUM
ijtc-514	53	22	)	)	PUNCT
ijtc-514	53	23	,	,	PUNCT
ijtc-514	53	24	(	(	PUNCT
ijtc-514	53	25	kristian	kristian	PROPN
ijtc-514	53	26	,	,	PUNCT
ijtc-514	53	27	2020	2020	NUM
ijtc-514	53	28	)	)	PUNCT
ijtc-514	53	29	,	,	PUNCT
ijtc-514	53	30	(	(	PUNCT
ijtc-514	53	31	wicaksono	wicaksono	NOUN
ijtc-514	53	32	et	et	PROPN
ijtc-514	53	33	al	al	PROPN
ijtc-514	53	34	.	.	PROPN
ijtc-514	53	35	,	,	PUNCT
ijtc-514	53	36	2018	2018	NUM
ijtc-514	53	37	)	)	PUNCT
ijtc-514	53	38	,	,	PUNCT
ijtc-514	53	39	states	state	VERB
ijtc-514	53	40	that	that	SCONJ
ijtc-514	53	41	computer	computer	NOUN
ijtc-514	53	42	assisted	assist	VERB
ijtc-514	53	43	auditing	auditing	NOUN
ijtc-514	53	44	tools	tool	NOUN
ijtc-514	53	45	and	and	CCONJ
ijtc-514	53	46	techniques	technique	NOUN
ijtc-514	53	47	have	have	VERB
ijtc-514	53	48	positive	positive	ADJ
ijtc-514	53	49	inffuence	inffuence	NOUN
ijtc-514	53	50	on	on	ADP
ijtc-514	53	51	auditor	auditor	NOUN
ijtc-514	53	52	performance	performance	NOUN
ijtc-514	53	53	.	.	PUNCT
ijtc-514	54	1	based	base	VERB
ijtc-514	54	2	on	on	ADP
ijtc-514	54	3	the	the	DET
ijtc-514	54	4	above	above	ADJ
ijtc-514	54	5	thoughts	thought	NOUN
ijtc-514	54	6	,	,	PUNCT
ijtc-514	54	7	the	the	DET
ijtc-514	54	8	following	follow	VERB
ijtc-514	54	9	hypothesis	hypothesis	NOUN
ijtc-514	54	10	is	be	AUX
ijtc-514	54	11	formulated	formulate	VERB
ijtc-514	54	12	:	:	PUNCT
ijtc-514	54	13	h1	h1	NOUN
ijtc-514	54	14	:	:	PUNCT
ijtc-514	54	15	computer	computer	NOUN
ijtc-514	54	16	assisted	assist	VERB
ijtc-514	54	17	auditing	auditing	NOUN
ijtc-514	54	18	tools	tool	NOUN
ijtc-514	54	19	and	and	CCONJ
ijtc-514	54	20	techniques	technique	NOUN
ijtc-514	54	21	(	(	PUNCT
ijtc-514	54	22	caatts	caatt	NOUN
ijtc-514	54	23	)	)	PUNCT
ijtc-514	54	24	information	information	NOUN
ijtc-514	54	25	system	system	NOUN
ijtc-514	54	26	has	have	VERB
ijtc-514	54	27	an	an	DET
ijtc-514	54	28	effect	effect	NOUN
ijtc-514	54	29	on	on	ADP
ijtc-514	54	30	auditor	auditor	NOUN
ijtc-514	54	31	performance	performance	NOUN
ijtc-514	54	32	.	.	PUNCT
ijtc-514	55	1	effect	effect	NOUN
ijtc-514	55	2	of	of	ADP
ijtc-514	55	3	professional	professional	ADJ
ijtc-514	55	4	ethics	ethic	NOUN
ijtc-514	55	5	on	on	ADP
ijtc-514	55	6	auditor	auditor	NOUN
ijtc-514	55	7	performance	performance	NOUN
ijtc-514	55	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-514	55	9	the	the	DET
ijtc-514	55	10	influence	influence	NOUN
ijtc-514	55	11	computer	computer	NOUN
ijtc-514	55	12	assisted	assist	VERB
ijtc-514	55	13	auditing	auditing	NOUN
ijtc-514	55	14	tools	tool	NOUN
ijtc-514	55	15	and	and	CCONJ
ijtc-514	55	16	techniques	technique	NOUN
ijtc-514	55	17	(	(	PUNCT
ijtc-514	55	18	caatts	caatt	NOUN
ijtc-514	55	19	)	)	PUNCT
ijtc-514	55	20	and	and	CCONJ
ijtc-514	55	21	professional	professional	ADJ
ijtc-514	55	22	ethics	ethic	NOUN
ijtc-514	55	23	on	on	ADP
ijtc-514	55	24	auditor	auditor	NOUN
ijtc-514	55	25	performance	performance	NOUN
ijtc-514	55	26	silalahi	silalahi	NOUN
ijtc-514	55	27	,	,	PUNCT
ijtc-514	55	28	simorangkir	simorangkir	NOUN
ijtc-514	55	29	,	,	PUNCT
ijtc-514	55	30	and	and	CCONJ
ijtc-514	55	31	akbar	akbar	VERB
ijtc-514	55	32	300	300	NUM
ijtc-514	55	33	|	|	ADV
ijtc-514	55	34	ilomata	ilomata	PROPN
ijtc-514	55	35	international	international	ADJ
ijtc-514	55	36	journal	journal	NOUN
ijtc-514	55	37	of	of	ADP
ijtc-514	55	38	tax	tax	PROPN
ijtc-514	55	39	&	&	CCONJ
ijtc-514	55	40	accounting	account	VERB
ijtc-514	55	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	55	42	professional	professional	ADJ
ijtc-514	55	43	ethics	ethic	NOUN
ijtc-514	55	44	(	(	PUNCT
ijtc-514	55	45	professional	professional	ADJ
ijtc-514	55	46	ethics	ethic	NOUN
ijtc-514	55	47	)	)	PUNCT
ijtc-514	55	48	is	be	AUX
ijtc-514	55	49	an	an	DET
ijtc-514	55	50	attitude	attitude	NOUN
ijtc-514	55	51	of	of	ADP
ijtc-514	55	52	life	life	NOUN
ijtc-514	55	53	in	in	ADP
ijtc-514	55	54	the	the	DET
ijtc-514	55	55	form	form	NOUN
ijtc-514	55	56	of	of	ADP
ijtc-514	55	57	justice	justice	NOUN
ijtc-514	55	58	to	to	PART
ijtc-514	55	59	be	be	AUX
ijtc-514	55	60	able	able	ADJ
ijtc-514	55	61	to	to	PART
ijtc-514	55	62	provide	provide	VERB
ijtc-514	55	63	a	a	DET
ijtc-514	55	64	professional	professional	ADJ
ijtc-514	55	65	service	service	NOUN
ijtc-514	55	66	to	to	ADP
ijtc-514	55	67	the	the	DET
ijtc-514	55	68	community	community	NOUN
ijtc-514	55	69	with	with	ADP
ijtc-514	55	70	full	full	ADJ
ijtc-514	55	71	order	order	NOUN
ijtc-514	55	72	and	and	CCONJ
ijtc-514	55	73	expertise	expertise	NOUN
ijtc-514	55	74	,	,	PUNCT
ijtc-514	55	75	namely	namely	ADV
ijtc-514	55	76	as	as	ADP
ijtc-514	55	77	a	a	DET
ijtc-514	55	78	service	service	NOUN
ijtc-514	55	79	in	in	ADP
ijtc-514	55	80	carrying	carry	VERB
ijtc-514	55	81	out	out	ADP
ijtc-514	55	82	tasks	task	NOUN
ijtc-514	55	83	that	that	PRON
ijtc-514	55	84	are	be	AUX
ijtc-514	55	85	obligations	obligation	NOUN
ijtc-514	55	86	to	to	ADP
ijtc-514	55	87	the	the	DET
ijtc-514	55	88	community	community	NOUN
ijtc-514	55	89	.	.	PUNCT
ijtc-514	56	1	with	with	ADP
ijtc-514	56	2	the	the	DET
ijtc-514	56	3	principles	principle	NOUN
ijtc-514	56	4	of	of	ADP
ijtc-514	56	5	professional	professional	ADJ
ijtc-514	56	6	ethics	ethic	NOUN
ijtc-514	56	7	,	,	PUNCT
ijtc-514	56	8	members	member	NOUN
ijtc-514	56	9	can	can	AUX
ijtc-514	56	10	fulfill	fulfill	VERB
ijtc-514	56	11	their	their	PRON
ijtc-514	56	12	professional	professional	ADJ
ijtc-514	56	13	responsibilities	responsibility	NOUN
ijtc-514	56	14	and	and	CCONJ
ijtc-514	56	15	demand	demand	VERB
ijtc-514	56	16	the	the	DET
ijtc-514	56	17	commitment	commitment	NOUN
ijtc-514	56	18	of	of	ADP
ijtc-514	56	19	an	an	DET
ijtc-514	56	20	auditor	auditor	NOUN
ijtc-514	56	21	who	who	PRON
ijtc-514	56	22	fulfills	fulfill	VERB
ijtc-514	56	23	the	the	DET
ijtc-514	56	24	principles	principle	NOUN
ijtc-514	56	25	of	of	ADP
ijtc-514	56	26	professional	professional	ADJ
ijtc-514	56	27	ethics	ethic	NOUN
ijtc-514	56	28	.	.	PUNCT
ijtc-514	57	1	a	a	DET
ijtc-514	57	2	sense	sense	NOUN
ijtc-514	57	3	of	of	ADP
ijtc-514	57	4	responsibility	responsibility	NOUN
ijtc-514	57	5	can	can	AUX
ijtc-514	57	6	make	make	VERB
ijtc-514	57	7	an	an	DET
ijtc-514	57	8	auditor	auditor	NOUN
ijtc-514	57	9	strive	strive	VERB
ijtc-514	57	10	to	to	PART
ijtc-514	57	11	complete	complete	VERB
ijtc-514	57	12	his	his	PRON
ijtc-514	57	13	work	work	NOUN
ijtc-514	57	14	properly	properly	ADV
ijtc-514	57	15	and	and	CCONJ
ijtc-514	57	16	with	with	ADP
ijtc-514	57	17	quality	quality	NOUN
ijtc-514	57	18	.	.	PUNCT
ijtc-514	58	1	an	an	DET
ijtc-514	58	2	auditor	auditor	NOUN
ijtc-514	58	3	is	be	AUX
ijtc-514	58	4	required	require	VERB
ijtc-514	58	5	to	to	PART
ijtc-514	58	6	always	always	ADV
ijtc-514	58	7	maintain	maintain	VERB
ijtc-514	58	8	standards	standard	NOUN
ijtc-514	58	9	of	of	ADP
ijtc-514	58	10	ethical	ethical	ADJ
ijtc-514	58	11	behavior	behavior	NOUN
ijtc-514	58	12	in	in	ADP
ijtc-514	58	13	order	order	NOUN
ijtc-514	58	14	to	to	PART
ijtc-514	58	15	improve	improve	VERB
ijtc-514	58	16	auditor	auditor	NOUN
ijtc-514	58	17	performance	performance	NOUN
ijtc-514	58	18	.	.	PUNCT
ijtc-514	59	1	unfair	unfair	ADJ
ijtc-514	59	2	and	and	CCONJ
ijtc-514	59	3	deviant	deviant	ADJ
ijtc-514	59	4	competition	competition	NOUN
ijtc-514	59	5	between	between	ADP
ijtc-514	59	6	auditors	auditor	NOUN
ijtc-514	59	7	can	can	AUX
ijtc-514	59	8	be	be	AUX
ijtc-514	59	9	avoided	avoid	VERB
ijtc-514	59	10	if	if	SCONJ
ijtc-514	59	11	an	an	DET
ijtc-514	59	12	auditor	auditor	NOUN
ijtc-514	59	13	can	can	AUX
ijtc-514	59	14	adhere	adhere	VERB
ijtc-514	59	15	to	to	ADP
ijtc-514	59	16	the	the	DET
ijtc-514	59	17	principles	principle	NOUN
ijtc-514	59	18	of	of	ADP
ijtc-514	59	19	professional	professional	ADJ
ijtc-514	59	20	ethics	ethic	NOUN
ijtc-514	59	21	.	.	PUNCT
ijtc-514	60	1	professional	professional	ADJ
ijtc-514	60	2	ethics	ethic	NOUN
ijtc-514	60	3	are	be	AUX
ijtc-514	60	4	guidelines	guideline	NOUN
ijtc-514	60	5	or	or	CCONJ
ijtc-514	60	6	basic	basic	ADJ
ijtc-514	60	7	ethical	ethical	ADJ
ijtc-514	60	8	principles	principle	NOUN
ijtc-514	60	9	that	that	PRON
ijtc-514	60	10	have	have	AUX
ijtc-514	60	11	been	be	AUX
ijtc-514	60	12	formulated	formulate	VERB
ijtc-514	60	13	by	by	ADP
ijtc-514	60	14	the	the	DET
ijtc-514	60	15	indonesian	indonesian	PROPN
ijtc-514	60	16	institute	institute	PROPN
ijtc-514	60	17	of	of	ADP
ijtc-514	60	18	certified	certify	VERB
ijtc-514	60	19	public	public	ADJ
ijtc-514	60	20	accountants	accountant	NOUN
ijtc-514	60	21	(	(	PUNCT
ijtc-514	60	22	institut	institut	PROPN
ijtc-514	60	23	akuntan	akuntan	PROPN
ijtc-514	60	24	publik	publik	PROPN
ijtc-514	60	25	indonesia	indonesia	PROPN
ijtc-514	60	26	,	,	PUNCT
ijtc-514	60	27	2016	2016	NUM
ijtc-514	60	28	)	)	PUNCT
ijtc-514	60	29	.	.	PUNCT
ijtc-514	61	1	auditor	auditor	NOUN
ijtc-514	61	2	performance	performance	NOUN
ijtc-514	61	3	can	can	AUX
ijtc-514	61	4	be	be	AUX
ijtc-514	61	5	said	say	VERB
ijtc-514	61	6	to	to	PART
ijtc-514	61	7	be	be	AUX
ijtc-514	61	8	good	good	ADJ
ijtc-514	61	9	if	if	SCONJ
ijtc-514	61	10	the	the	DET
ijtc-514	61	11	auditor	auditor	NOUN
ijtc-514	61	12	can	can	AUX
ijtc-514	61	13	comply	comply	VERB
ijtc-514	61	14	with	with	ADP
ijtc-514	61	15	professional	professional	ADJ
ijtc-514	61	16	ethics	ethic	NOUN
ijtc-514	61	17	because	because	SCONJ
ijtc-514	61	18	if	if	SCONJ
ijtc-514	61	19	the	the	DET
ijtc-514	61	20	level	level	NOUN
ijtc-514	61	21	of	of	ADP
ijtc-514	61	22	auditor	auditor	NOUN
ijtc-514	61	23	compliance	compliance	NOUN
ijtc-514	61	24	with	with	ADP
ijtc-514	61	25	professional	professional	ADJ
ijtc-514	61	26	ethics	ethic	NOUN
ijtc-514	61	27	is	be	AUX
ijtc-514	61	28	higher	high	ADJ
ijtc-514	61	29	,	,	PUNCT
ijtc-514	61	30	the	the	DET
ijtc-514	61	31	performance	performance	NOUN
ijtc-514	61	32	results	result	NOUN
ijtc-514	61	33	of	of	ADP
ijtc-514	61	34	the	the	DET
ijtc-514	61	35	auditor	auditor	NOUN
ijtc-514	61	36	will	will	AUX
ijtc-514	61	37	be	be	AUX
ijtc-514	61	38	better	well	ADJ
ijtc-514	61	39	and	and	CCONJ
ijtc-514	61	40	can	can	AUX
ijtc-514	61	41	reflect	reflect	VERB
ijtc-514	61	42	his	his	PRON
ijtc-514	61	43	attitude	attitude	NOUN
ijtc-514	61	44	to	to	PART
ijtc-514	61	45	become	become	VERB
ijtc-514	61	46	an	an	DET
ijtc-514	61	47	individual	individual	NOUN
ijtc-514	61	48	with	with	ADP
ijtc-514	61	49	integrity	integrity	NOUN
ijtc-514	61	50	,	,	PUNCT
ijtc-514	61	51	objective	objective	NOUN
ijtc-514	61	52	and	and	CCONJ
ijtc-514	61	53	responsibility	responsibility	NOUN
ijtc-514	61	54	,	,	PUNCT
ijtc-514	61	55	so	so	SCONJ
ijtc-514	61	56	that	that	SCONJ
ijtc-514	61	57	the	the	DET
ijtc-514	61	58	auditor	auditor	NOUN
ijtc-514	61	59	carries	carry	VERB
ijtc-514	61	60	out	out	ADP
ijtc-514	61	61	his	his	PRON
ijtc-514	61	62	professional	professional	ADJ
ijtc-514	61	63	duties	duty	NOUN
ijtc-514	61	64	.	.	PUNCT
ijtc-514	62	1	gain	gain	VERB
ijtc-514	62	2	trust	trust	NOUN
ijtc-514	62	3	.	.	PUNCT
ijtc-514	63	1	previous	previous	ADJ
ijtc-514	63	2	research	research	NOUN
ijtc-514	63	3	conducted	conduct	VERB
ijtc-514	63	4	by	by	ADP
ijtc-514	63	5	(	(	PUNCT
ijtc-514	63	6	zaleha	zaleha	PROPN
ijtc-514	63	7	&	&	CCONJ
ijtc-514	63	8	novita	novita	PROPN
ijtc-514	63	9	,	,	PUNCT
ijtc-514	63	10	2020	2020	NUM
ijtc-514	63	11	)	)	PUNCT
ijtc-514	63	12	stated	state	VERB
ijtc-514	63	13	that	that	SCONJ
ijtc-514	63	14	professional	professional	ADJ
ijtc-514	63	15	ethics	ethic	NOUN
ijtc-514	63	16	had	have	VERB
ijtc-514	63	17	an	an	DET
ijtc-514	63	18	effect	effect	NOUN
ijtc-514	63	19	on	on	ADP
ijtc-514	63	20	auditor	auditor	NOUN
ijtc-514	63	21	performance	performance	NOUN
ijtc-514	63	22	.	.	PUNCT
ijtc-514	64	1	another	another	DET
ijtc-514	64	2	study	study	NOUN
ijtc-514	64	3	conducted	conduct	VERB
ijtc-514	64	4	by	by	ADP
ijtc-514	64	5	(	(	PUNCT
ijtc-514	64	6	praktiyasa	praktiyasa	PROPN
ijtc-514	64	7	&	&	CCONJ
ijtc-514	64	8	widhiyani	widhiyani	PROPN
ijtc-514	64	9	,	,	PUNCT
ijtc-514	64	10	2016	2016	NUM
ijtc-514	64	11	)	)	PUNCT
ijtc-514	64	12	stated	state	VERB
ijtc-514	64	13	that	that	SCONJ
ijtc-514	64	14	professional	professional	ADJ
ijtc-514	64	15	ethics	ethic	NOUN
ijtc-514	64	16	had	have	VERB
ijtc-514	64	17	an	an	DET
ijtc-514	64	18	effect	effect	NOUN
ijtc-514	64	19	on	on	ADP
ijtc-514	64	20	auditor	auditor	NOUN
ijtc-514	64	21	performance	performance	NOUN
ijtc-514	64	22	.	.	PUNCT
ijtc-514	65	1	this	this	PRON
ijtc-514	65	2	shows	show	VERB
ijtc-514	65	3	that	that	SCONJ
ijtc-514	65	4	the	the	PRON
ijtc-514	65	5	higher	high	ADJ
ijtc-514	65	6	the	the	DET
ijtc-514	65	7	level	level	NOUN
ijtc-514	65	8	of	of	ADP
ijtc-514	65	9	compliance	compliance	NOUN
ijtc-514	65	10	of	of	ADP
ijtc-514	65	11	an	an	DET
ijtc-514	65	12	auditor	auditor	NOUN
ijtc-514	65	13	with	with	ADP
ijtc-514	65	14	professional	professional	ADJ
ijtc-514	65	15	ethics	ethic	NOUN
ijtc-514	65	16	,	,	PUNCT
ijtc-514	65	17	the	the	PRON
ijtc-514	65	18	better	well	ADJ
ijtc-514	65	19	the	the	DET
ijtc-514	65	20	performance	performance	NOUN
ijtc-514	65	21	of	of	ADP
ijtc-514	65	22	the	the	DET
ijtc-514	65	23	auditor	auditor	NOUN
ijtc-514	65	24	.	.	PUNCT
ijtc-514	66	1	based	base	VERB
ijtc-514	66	2	on	on	ADP
ijtc-514	66	3	the	the	DET
ijtc-514	66	4	thoughts	thought	NOUN
ijtc-514	66	5	above	above	ADV
ijtc-514	66	6	,	,	PUNCT
ijtc-514	66	7	the	the	DET
ijtc-514	66	8	following	follow	VERB
ijtc-514	66	9	hypothesis	hypothesis	NOUN
ijtc-514	66	10	is	be	AUX
ijtc-514	66	11	formulated	formulate	VERB
ijtc-514	66	12	:	:	PUNCT
ijtc-514	66	13	h2	h2	NOUN
ijtc-514	66	14	:	:	PUNCT
ijtc-514	66	15	professional	professional	ADJ
ijtc-514	66	16	ethics	ethic	NOUN
ijtc-514	66	17	affect	affect	VERB
ijtc-514	66	18	the	the	DET
ijtc-514	66	19	auditor	auditor	NOUN
ijtc-514	66	20	performance	performance	NOUN
ijtc-514	66	21	method	method	NOUN
ijtc-514	66	22	research	research	NOUN
ijtc-514	66	23	design	design	VERB
ijtc-514	66	24	the	the	DET
ijtc-514	66	25	type	type	NOUN
ijtc-514	66	26	of	of	ADP
ijtc-514	66	27	research	research	NOUN
ijtc-514	66	28	that	that	PRON
ijtc-514	66	29	will	will	AUX
ijtc-514	66	30	be	be	AUX
ijtc-514	66	31	used	use	VERB
ijtc-514	66	32	in	in	ADP
ijtc-514	66	33	this	this	DET
ijtc-514	66	34	study	study	NOUN
ijtc-514	66	35	is	be	AUX
ijtc-514	66	36	quantitative	quantitative	ADJ
ijtc-514	66	37	research	research	NOUN
ijtc-514	66	38	,	,	PUNCT
ijtc-514	66	39	according	accord	VERB
ijtc-514	66	40	to	to	ADP
ijtc-514	66	41	(	(	PUNCT
ijtc-514	66	42	sugiyono	sugiyono	X
ijtc-514	66	43	,	,	PUNCT
ijtc-514	66	44	2014	2014	NUM
ijtc-514	66	45	)	)	PUNCT
ijtc-514	66	46	,	,	PUNCT
ijtc-514	66	47	namely	namely	ADV
ijtc-514	66	48	research	research	NOUN
ijtc-514	66	49	that	that	PRON
ijtc-514	66	50	seeks	seek	VERB
ijtc-514	66	51	to	to	PART
ijtc-514	66	52	uncover	uncover	VERB
ijtc-514	66	53	,	,	PUNCT
ijtc-514	66	54	describe	describe	VERB
ijtc-514	66	55	and	and	CCONJ
ijtc-514	66	56	describe	describe	VERB
ijtc-514	66	57	a	a	DET
ijtc-514	66	58	social	social	ADJ
ijtc-514	66	59	phenomenon	phenomenon	NOUN
ijtc-514	66	60	by	by	ADP
ijtc-514	66	61	taking	take	VERB
ijtc-514	66	62	samples	sample	NOUN
ijtc-514	66	63	,	,	PUNCT
ijtc-514	66	64	processing	processing	NOUN
ijtc-514	66	65	data	datum	NOUN
ijtc-514	66	66	using	use	VERB
ijtc-514	66	67	instruments	instrument	NOUN
ijtc-514	66	68	,	,	PUNCT
ijtc-514	66	69	statistical	statistical	ADJ
ijtc-514	66	70	data	datum	NOUN
ijtc-514	66	71	analysis	analysis	NOUN
ijtc-514	66	72	to	to	PART
ijtc-514	66	73	determine	determine	VERB
ijtc-514	66	74	the	the	DET
ijtc-514	66	75	relationship	relationship	NOUN
ijtc-514	66	76	between	between	ADP
ijtc-514	66	77	two	two	NUM
ijtc-514	66	78	variables	variable	NOUN
ijtc-514	66	79	.	.	PUNCT
ijtc-514	67	1	namely	namely	ADV
ijtc-514	67	2	the	the	DET
ijtc-514	67	3	implementation	implementation	NOUN
ijtc-514	67	4	of	of	ADP
ijtc-514	67	5	computer	computer	NOUN
ijtc-514	67	6	assisted	assist	VERB
ijtc-514	67	7	auditing	auditing	NOUN
ijtc-514	67	8	tools	tool	NOUN
ijtc-514	67	9	and	and	CCONJ
ijtc-514	67	10	techniques	technique	NOUN
ijtc-514	67	11	(	(	PUNCT
ijtc-514	67	12	caatts	caatt	NOUN
ijtc-514	67	13	)	)	PUNCT
ijtc-514	67	14	and	and	CCONJ
ijtc-514	67	15	professional	professional	ADJ
ijtc-514	67	16	ethics	ethic	NOUN
ijtc-514	67	17	on	on	ADP
ijtc-514	67	18	auditor	auditor	NOUN
ijtc-514	67	19	performance	performance	NOUN
ijtc-514	67	20	.	.	PUNCT
ijtc-514	68	1	population	population	NOUN
ijtc-514	68	2	and	and	CCONJ
ijtc-514	68	3	sampling	sample	VERB
ijtc-514	68	4	techniques	technique	NOUN
ijtc-514	68	5	according	accord	VERB
ijtc-514	68	6	to	to	ADP
ijtc-514	68	7	(	(	PUNCT
ijtc-514	68	8	sugiyono	sugiyono	X
ijtc-514	68	9	,	,	PUNCT
ijtc-514	68	10	2014	2014	NUM
ijtc-514	68	11	)	)	PUNCT
ijtc-514	68	12	states	state	VERB
ijtc-514	68	13	that	that	SCONJ
ijtc-514	68	14	the	the	DET
ijtc-514	68	15	area	area	NOUN
ijtc-514	68	16	of	of	ADP
ijtc-514	68	17	generalization	generalization	NOUN
ijtc-514	68	18	consists	consist	VERB
ijtc-514	68	19	of	of	ADP
ijtc-514	68	20	objects	object	NOUN
ijtc-514	68	21	or	or	CCONJ
ijtc-514	68	22	subjects	subject	NOUN
ijtc-514	68	23	that	that	PRON
ijtc-514	68	24	have	have	VERB
ijtc-514	68	25	certain	certain	ADJ
ijtc-514	68	26	qualities	quality	NOUN
ijtc-514	68	27	or	or	CCONJ
ijtc-514	68	28	characteristics	characteristic	NOUN
ijtc-514	68	29	set	set	VERB
ijtc-514	68	30	by	by	ADP
ijtc-514	68	31	researchers	researcher	NOUN
ijtc-514	68	32	to	to	PART
ijtc-514	68	33	be	be	AUX
ijtc-514	68	34	studied	study	VERB
ijtc-514	68	35	and	and	CCONJ
ijtc-514	68	36	then	then	ADV
ijtc-514	68	37	drawn	draw	VERB
ijtc-514	68	38	conclusions	conclusion	NOUN
ijtc-514	68	39	.	.	PUNCT
ijtc-514	69	1	the	the	DET
ijtc-514	69	2	population	population	NOUN
ijtc-514	69	3	in	in	ADP
ijtc-514	69	4	this	this	DET
ijtc-514	69	5	study	study	NOUN
ijtc-514	69	6	are	be	AUX
ijtc-514	69	7	auditors	auditor	NOUN
ijtc-514	69	8	who	who	PRON
ijtc-514	69	9	work	work	VERB
ijtc-514	69	10	in	in	ADP
ijtc-514	69	11	a	a	DET
ijtc-514	69	12	public	public	ADJ
ijtc-514	69	13	accounting	accounting	NOUN
ijtc-514	69	14	firm	firm	NOUN
ijtc-514	69	15	located	locate	VERB
ijtc-514	69	16	in	in	ADP
ijtc-514	69	17	dki	dki	PROPN
ijtc-514	69	18	jakarta	jakarta	PROPN
ijtc-514	69	19	.	.	PUNCT
ijtc-514	70	1	the	the	DET
ijtc-514	70	2	sample	sample	NOUN
ijtc-514	70	3	is	be	AUX
ijtc-514	70	4	part	part	NOUN
ijtc-514	70	5	of	of	ADP
ijtc-514	70	6	the	the	DET
ijtc-514	70	7	number	number	NOUN
ijtc-514	70	8	and	and	CCONJ
ijtc-514	70	9	characteristics	characteristic	NOUN
ijtc-514	70	10	of	of	ADP
ijtc-514	70	11	the	the	DET
ijtc-514	70	12	population	population	NOUN
ijtc-514	70	13	(	(	PUNCT
ijtc-514	70	14	sugiyono	sugiyono	PROPN
ijtc-514	70	15	,	,	PUNCT
ijtc-514	70	16	2014	2014	NUM
ijtc-514	70	17	)	)	PUNCT
ijtc-514	70	18	.	.	PUNCT
ijtc-514	71	1	the	the	DET
ijtc-514	71	2	sampling	sample	VERB
ijtc-514	71	3	technique	technique	NOUN
ijtc-514	71	4	used	use	VERB
ijtc-514	71	5	in	in	ADP
ijtc-514	71	6	this	this	DET
ijtc-514	71	7	study	study	NOUN
ijtc-514	71	8	was	be	AUX
ijtc-514	71	9	purposive	purposive	ADJ
ijtc-514	71	10	sampling	sampling	NOUN
ijtc-514	71	11	,	,	PUNCT
ijtc-514	71	12	because	because	SCONJ
ijtc-514	71	13	it	it	PRON
ijtc-514	71	14	was	be	AUX
ijtc-514	71	15	in	in	ADP
ijtc-514	71	16	accordance	accordance	NOUN
ijtc-514	71	17	with	with	ADP
ijtc-514	71	18	the	the	DET
ijtc-514	71	19	characteristics	characteristic	NOUN
ijtc-514	71	20	of	of	ADP
ijtc-514	71	21	the	the	DET
ijtc-514	71	22	sample	sample	NOUN
ijtc-514	71	23	in	in	ADP
ijtc-514	71	24	this	this	DET
ijtc-514	71	25	study	study	NOUN
ijtc-514	71	26	.	.	PUNCT
ijtc-514	72	1	the	the	DET
ijtc-514	72	2	samples	sample	NOUN
ijtc-514	72	3	used	use	VERB
ijtc-514	72	4	in	in	ADP
ijtc-514	72	5	this	this	DET
ijtc-514	72	6	study	study	NOUN
ijtc-514	72	7	were	be	AUX
ijtc-514	72	8	junior	junior	ADJ
ijtc-514	72	9	auditors	auditor	NOUN
ijtc-514	72	10	and	and	CCONJ
ijtc-514	72	11	senior	senior	ADJ
ijtc-514	72	12	auditors	auditor	NOUN
ijtc-514	72	13	who	who	PRON
ijtc-514	72	14	worked	work	VERB
ijtc-514	72	15	in	in	ADP
ijtc-514	72	16	public	public	ADJ
ijtc-514	72	17	accounting	accounting	NOUN
ijtc-514	72	18	firms	firm	NOUN
ijtc-514	72	19	located	locate	VERB
ijtc-514	72	20	in	in	ADP
ijtc-514	72	21	the	the	DET
ijtc-514	72	22	dki	dki	PROPN
ijtc-514	72	23	jakarta	jakarta	PROPN
ijtc-514	72	24	region	region	PROPN
ijtc-514	72	25	.	.	PUNCT
ijtc-514	73	1	data	datum	NOUN
ijtc-514	73	2	types	type	NOUN
ijtc-514	73	3	and	and	CCONJ
ijtc-514	73	4	sources	source	NOUN
ijtc-514	73	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	VERB
ijtc-514	73	6	the	the	DET
ijtc-514	73	7	influence	influence	NOUN
ijtc-514	73	8	computer	computer	NOUN
ijtc-514	73	9	assisted	assist	VERB
ijtc-514	73	10	auditing	auditing	NOUN
ijtc-514	73	11	tools	tool	NOUN
ijtc-514	73	12	and	and	CCONJ
ijtc-514	73	13	techniques	technique	NOUN
ijtc-514	73	14	(	(	PUNCT
ijtc-514	73	15	caatts	caatt	NOUN
ijtc-514	73	16	)	)	PUNCT
ijtc-514	73	17	and	and	CCONJ
ijtc-514	73	18	professional	professional	ADJ
ijtc-514	73	19	ethics	ethic	NOUN
ijtc-514	73	20	on	on	ADP
ijtc-514	73	21	auditor	auditor	NOUN
ijtc-514	73	22	performance	performance	NOUN
ijtc-514	73	23	silalahi	silalahi	NOUN
ijtc-514	73	24	,	,	PUNCT
ijtc-514	73	25	simorangkir	simorangkir	NOUN
ijtc-514	73	26	,	,	PUNCT
ijtc-514	73	27	and	and	CCONJ
ijtc-514	73	28	akbar	akbar	VERB
ijtc-514	73	29	301	301	NUM
ijtc-514	73	30	|	|	ADV
ijtc-514	73	31	ilomata	ilomata	PROPN
ijtc-514	73	32	international	international	ADJ
ijtc-514	73	33	journal	journal	NOUN
ijtc-514	73	34	of	of	ADP
ijtc-514	73	35	tax	tax	PROPN
ijtc-514	73	36	&	&	CCONJ
ijtc-514	73	37	accounting	account	VERB
ijtc-514	73	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	73	39	the	the	DET
ijtc-514	73	40	source	source	NOUN
ijtc-514	73	41	of	of	ADP
ijtc-514	73	42	data	datum	NOUN
ijtc-514	73	43	used	use	VERB
ijtc-514	73	44	in	in	ADP
ijtc-514	73	45	this	this	DET
ijtc-514	73	46	research	research	NOUN
ijtc-514	73	47	is	be	AUX
ijtc-514	73	48	primary	primary	ADJ
ijtc-514	73	49	data	datum	NOUN
ijtc-514	73	50	.	.	PUNCT
ijtc-514	74	1	primary	primary	ADJ
ijtc-514	74	2	data	datum	NOUN
ijtc-514	74	3	is	be	AUX
ijtc-514	74	4	data	datum	NOUN
ijtc-514	74	5	that	that	PRON
ijtc-514	74	6	can	can	AUX
ijtc-514	74	7	be	be	AUX
ijtc-514	74	8	obtained	obtain	VERB
ijtc-514	74	9	directly	directly	ADV
ijtc-514	74	10	from	from	ADP
ijtc-514	74	11	the	the	DET
ijtc-514	74	12	field	field	NOUN
ijtc-514	74	13	or	or	CCONJ
ijtc-514	74	14	research	research	NOUN
ijtc-514	74	15	place	place	NOUN
ijtc-514	74	16	(	(	PUNCT
ijtc-514	74	17	moleong	moleong	NOUN
ijtc-514	74	18	,	,	PUNCT
ijtc-514	74	19	2018	2018	NUM
ijtc-514	74	20	)	)	PUNCT
ijtc-514	74	21	,	,	PUNCT
ijtc-514	74	22	to	to	PART
ijtc-514	74	23	obtain	obtain	VERB
ijtc-514	74	24	direct	direct	ADJ
ijtc-514	74	25	information	information	NOUN
ijtc-514	74	26	about	about	ADP
ijtc-514	74	27	the	the	DET
ijtc-514	74	28	influence	influence	NOUN
ijtc-514	74	29	of	of	ADP
ijtc-514	74	30	computer	computer	NOUN
ijtc-514	74	31	assisted	assist	VERB
ijtc-514	74	32	auditing	auditing	NOUN
ijtc-514	74	33	tools	tool	NOUN
ijtc-514	74	34	and	and	CCONJ
ijtc-514	74	35	techniques	technique	NOUN
ijtc-514	74	36	and	and	CCONJ
ijtc-514	74	37	professional	professional	ADJ
ijtc-514	74	38	ethics	ethic	NOUN
ijtc-514	74	39	on	on	ADP
ijtc-514	74	40	auditor	auditor	NOUN
ijtc-514	74	41	performance	performance	NOUN
ijtc-514	74	42	,	,	PUNCT
ijtc-514	74	43	the	the	DET
ijtc-514	74	44	data	data	NOUN
ijtc-514	74	45	collection	collection	NOUN
ijtc-514	74	46	in	in	ADP
ijtc-514	74	47	this	this	DET
ijtc-514	74	48	study	study	NOUN
ijtc-514	74	49	was	be	AUX
ijtc-514	74	50	carried	carry	VERB
ijtc-514	74	51	out	out	ADP
ijtc-514	74	52	using	use	VERB
ijtc-514	74	53	division	division	NOUN
ijtc-514	74	54	online	online	ADJ
ijtc-514	74	55	questionnaire	questionnaire	NOUN
ijtc-514	74	56	in	in	ADP
ijtc-514	74	57	the	the	DET
ijtc-514	74	58	form	form	NOUN
ijtc-514	74	59	of	of	ADP
ijtc-514	74	60	google	google	PROPN
ijtc-514	74	61	form	form	NOUN
ijtc-514	74	62	to	to	ADP
ijtc-514	74	63	auditors	auditor	NOUN
ijtc-514	74	64	working	work	VERB
ijtc-514	74	65	at	at	ADP
ijtc-514	74	66	paf	paf	PROPN
ijtc-514	74	67	located	locate	VERB
ijtc-514	74	68	in	in	ADP
ijtc-514	74	69	dki	dki	PROPN
ijtc-514	74	70	jakarta	jakarta	PROPN
ijtc-514	74	71	.	.	PUNCT
ijtc-514	75	1	the	the	DET
ijtc-514	75	2	questionnaire	questionnaire	NOUN
ijtc-514	75	3	contains	contain	VERB
ijtc-514	75	4	a	a	DET
ijtc-514	75	5	number	number	NOUN
ijtc-514	75	6	of	of	ADP
ijtc-514	75	7	statements	statement	NOUN
ijtc-514	75	8	related	relate	VERB
ijtc-514	75	9	to	to	ADP
ijtc-514	75	10	computer	computer	NOUN
ijtc-514	75	11	assisted	assist	VERB
ijtc-514	75	12	auditing	auditing	NOUN
ijtc-514	75	13	tools	tool	NOUN
ijtc-514	75	14	and	and	CCONJ
ijtc-514	75	15	techniques	technique	NOUN
ijtc-514	75	16	,	,	PUNCT
ijtc-514	75	17	professional	professional	ADJ
ijtc-514	75	18	ethics	ethic	NOUN
ijtc-514	75	19	and	and	CCONJ
ijtc-514	75	20	auditor	auditor	NOUN
ijtc-514	75	21	performance	performance	NOUN
ijtc-514	75	22	.	.	PUNCT
ijtc-514	76	1	measurement	measurement	NOUN
ijtc-514	76	2	of	of	ADP
ijtc-514	76	3	variables	variable	NOUN
ijtc-514	76	4	using	use	VERB
ijtc-514	76	5	instruments	instrument	NOUN
ijtc-514	76	6	in	in	ADP
ijtc-514	76	7	the	the	DET
ijtc-514	76	8	form	form	NOUN
ijtc-514	76	9	of	of	ADP
ijtc-514	76	10	statements	statement	NOUN
ijtc-514	76	11	and	and	CCONJ
ijtc-514	76	12	measured	measure	VERB
ijtc-514	76	13	using	use	VERB
ijtc-514	76	14	a	a	DET
ijtc-514	76	15	likert	likert	ADJ
ijtc-514	76	16	scale	scale	NOUN
ijtc-514	76	17	.	.	PUNCT
ijtc-514	77	1	result	result	NOUN
ijtc-514	77	2	and	and	CCONJ
ijtc-514	77	3	discussion	discussion	NOUN
ijtc-514	77	4	data	datum	NOUN
ijtc-514	77	5	respondents	respondent	NOUN
ijtc-514	77	6	in	in	ADP
ijtc-514	77	7	this	this	DET
ijtc-514	77	8	study	study	NOUN
ijtc-514	77	9	are	be	AUX
ijtc-514	77	10	auditors	auditor	NOUN
ijtc-514	77	11	who	who	PRON
ijtc-514	77	12	work	work	VERB
ijtc-514	77	13	at	at	ADP
ijtc-514	77	14	the	the	DET
ijtc-514	77	15	public	public	ADJ
ijtc-514	77	16	accounting	accounting	NOUN
ijtc-514	77	17	firm	firm	NOUN
ijtc-514	77	18	(	(	PUNCT
ijtc-514	77	19	paf	paf	PROPN
ijtc-514	77	20	)	)	PUNCT
ijtc-514	77	21	.	.	PUNCT
ijtc-514	78	1	the	the	DET
ijtc-514	78	2	process	process	NOUN
ijtc-514	78	3	of	of	ADP
ijtc-514	78	4	distributing	distribute	VERB
ijtc-514	78	5	questionnaires	questionnaire	NOUN
ijtc-514	78	6	is	be	AUX
ijtc-514	78	7	carried	carry	VERB
ijtc-514	78	8	out	out	ADP
ijtc-514	78	9	by	by	ADP
ijtc-514	78	10	sending	send	VERB
ijtc-514	78	11	a	a	DET
ijtc-514	78	12	permit	permit	NOUN
ijtc-514	78	13	letter	letter	NOUN
ijtc-514	78	14	and	and	CCONJ
ijtc-514	78	15	a	a	DET
ijtc-514	78	16	questionnaire	questionnaire	NOUN
ijtc-514	78	17	link	link	NOUN
ijtc-514	78	18	in	in	ADP
ijtc-514	78	19	the	the	DET
ijtc-514	78	20	form	form	NOUN
ijtc-514	78	21	of	of	ADP
ijtc-514	78	22	a	a	DET
ijtc-514	78	23	google	google	NOUN
ijtc-514	78	24	form	form	NOUN
ijtc-514	78	25	via	via	ADP
ijtc-514	78	26	email	email	NOUN
ijtc-514	78	27	to	to	ADP
ijtc-514	78	28	the	the	DET
ijtc-514	78	29	paf	paf	NOUN
ijtc-514	78	30	due	due	ADP
ijtc-514	78	31	to	to	ADP
ijtc-514	78	32	constraints	constraint	NOUN
ijtc-514	78	33	during	during	ADP
ijtc-514	78	34	the	the	DET
ijtc-514	78	35	covid-19	covid-19	PROPN
ijtc-514	78	36	pandemic	pandemic	NOUN
ijtc-514	78	37	.	.	PUNCT
ijtc-514	79	1	the	the	DET
ijtc-514	79	2	questionnaires	questionnaire	NOUN
ijtc-514	79	3	in	in	ADP
ijtc-514	79	4	this	this	DET
ijtc-514	79	5	study	study	NOUN
ijtc-514	79	6	were	be	AUX
ijtc-514	79	7	also	also	ADV
ijtc-514	79	8	distributed	distribute	VERB
ijtc-514	79	9	through	through	ADP
ijtc-514	79	10	intermediaries	intermediary	NOUN
ijtc-514	79	11	.	.	PUNCT
ijtc-514	80	1	questionnaires	questionnaire	NOUN
ijtc-514	80	2	were	be	AUX
ijtc-514	80	3	distributed	distribute	VERB
ijtc-514	80	4	to	to	ADP
ijtc-514	80	5	several	several	ADJ
ijtc-514	80	6	pafs	pafs	NOUN
ijtc-514	80	7	located	locate	VERB
ijtc-514	80	8	in	in	ADP
ijtc-514	80	9	the	the	DET
ijtc-514	80	10	dki	dki	PROPN
ijtc-514	80	11	jakarta	jakarta	PROPN
ijtc-514	80	12	area	area	PROPN
ijtc-514	80	13	.	.	PUNCT
ijtc-514	81	1	following	follow	VERB
ijtc-514	81	2	are	be	AUX
ijtc-514	81	3	the	the	DET
ijtc-514	81	4	results	result	NOUN
ijtc-514	81	5	of	of	ADP
ijtc-514	81	6	the	the	DET
ijtc-514	81	7	response	response	NOUN
ijtc-514	81	8	of	of	ADP
ijtc-514	81	9	paf	paf	PROPN
ijtc-514	81	10	who	who	PRON
ijtc-514	81	11	agreed	agree	VERB
ijtc-514	81	12	to	to	PART
ijtc-514	81	13	fill	fill	VERB
ijtc-514	81	14	out	out	ADP
ijtc-514	81	15	the	the	DET
ijtc-514	81	16	questionnaire	questionnaire	NOUN
ijtc-514	81	17	and	and	CCONJ
ijtc-514	81	18	have	have	AUX
ijtc-514	81	19	filled	fill	VERB
ijtc-514	81	20	out	out	ADP
ijtc-514	81	21	the	the	DET
ijtc-514	81	22	questionnaire	questionnaire	NOUN
ijtc-514	81	23	.	.	PUNCT
ijtc-514	82	1	table	table	NOUN
ijtc-514	82	2	1	1	NUM
ijtc-514	82	3	distribution	distribution	NOUN
ijtc-514	82	4	of	of	ADP
ijtc-514	82	5	questionnaires	questionnaire	NOUN
ijtc-514	82	6	based	base	VERB
ijtc-514	82	7	on	on	ADP
ijtc-514	82	8	public	public	ADJ
ijtc-514	82	9	accounting	accounting	NOUN
ijtc-514	82	10	firm	firm	NOUN
ijtc-514	82	11	no	no	INTJ
ijtc-514	82	12	.	.	PUNCT
ijtc-514	83	1	name	name	NOUN
ijtc-514	83	2	of	of	ADP
ijtc-514	83	3	public	public	ADJ
ijtc-514	83	4	accounting	accounting	NOUN
ijtc-514	83	5	firm	firm	NOUN
ijtc-514	83	6	(	(	PUNCT
ijtc-514	83	7	paf	paf	PROPN
ijtc-514	83	8	)	)	PUNCT
ijtc-514	83	9	respondent	respondent	NOUN
ijtc-514	83	10	1	1	NUM
ijtc-514	83	11	.	.	PUNCT
ijtc-514	84	1	paf	paf	PROPN
ijtc-514	84	2	.	.	PUNCT
ijtc-514	85	1	drs	drs	PROPN
ijtc-514	85	2	.	.	PUNCT
ijtc-514	86	1	teguh	teguh	PROPN
ijtc-514	86	2	pribadi	pribadi	PROPN
ijtc-514	86	3	&	&	CCONJ
ijtc-514	86	4	rekan	rekan	PROPN
ijtc-514	86	5	4	4	NUM
ijtc-514	86	6	2	2	NUM
ijtc-514	86	7	.	.	PUNCT
ijtc-514	87	1	paf	paf	PROPN
ijtc-514	87	2	.	.	PUNCT
ijtc-514	88	1	kksp	kksp	PROPN
ijtc-514	88	2	&	&	CCONJ
ijtc-514	88	3	rekan	rekan	PROPN
ijtc-514	88	4	jakarta	jakarta	PROPN
ijtc-514	88	5	9	9	NUM
ijtc-514	88	6	3	3	NUM
ijtc-514	88	7	.	.	PUNCT
ijtc-514	89	1	paf	paf	PROPN
ijtc-514	89	2	.	.	PUNCT
ijtc-514	90	1	rsm	rsm	PROPN
ijtc-514	90	2	indonesia	indonesia	PROPN
ijtc-514	90	3	4	4	NUM
ijtc-514	90	4	4	4	NUM
ijtc-514	90	5	.	.	PUNCT
ijtc-514	91	1	paf	paf	PROPN
ijtc-514	91	2	.	.	PROPN
ijtc-514	91	3	husni	husni	PROPN
ijtc-514	91	4	,	,	PUNCT
ijtc-514	91	5	wibawa	wibawa	PROPN
ijtc-514	91	6	&	&	CCONJ
ijtc-514	91	7	rekan	rekan	PROPN
ijtc-514	91	8	4	4	NUM
ijtc-514	91	9	5	5	NUM
ijtc-514	91	10	.	.	PUNCT
ijtc-514	92	1	paf	paf	PROPN
ijtc-514	92	2	.	.	PUNCT
ijtc-514	93	1	s.mannan	s.mannan	PROPN
ijtc-514	93	2	ardiansyah	ardiansyah	VERB
ijtc-514	93	3	&	&	CCONJ
ijtc-514	93	4	rekan	rekan	PROPN
ijtc-514	93	5	6	6	NUM
ijtc-514	93	6	6	6	NUM
ijtc-514	93	7	.	.	PUNCT
ijtc-514	94	1	paf	paf	PROPN
ijtc-514	94	2	.	.	PUNCT
ijtc-514	95	1	johannes	johannes	PROPN
ijtc-514	95	2	juara	juara	PROPN
ijtc-514	95	3	&	&	CCONJ
ijtc-514	95	4	rekan	rekan	PROPN
ijtc-514	95	5	3	3	NUM
ijtc-514	95	6	7	7	NUM
ijtc-514	95	7	.	.	PUNCT
ijtc-514	96	1	paf	paf	PROPN
ijtc-514	96	2	.	.	PUNCT
ijtc-514	97	1	crowe	crowe	PROPN
ijtc-514	97	2	indonesia	indonesia	PROPN
ijtc-514	97	3	4	4	NUM
ijtc-514	97	4	8	8	NUM
ijtc-514	97	5	.	.	PUNCT
ijtc-514	98	1	paf	paf	PROPN
ijtc-514	98	2	.	.	PROPN
ijtc-514	98	3	bharata	bharata	PROPN
ijtc-514	98	4	,	,	PUNCT
ijtc-514	98	5	arifin	arifin	PROPN
ijtc-514	98	6	,	,	PUNCT
ijtc-514	98	7	mumajad	mumajad	PROPN
ijtc-514	98	8	&	&	CCONJ
ijtc-514	98	9	sayuti	sayuti	PROPN
ijtc-514	98	10	58	58	NUM
ijtc-514	98	11	total	total	ADJ
ijtc-514	98	12	92	92	NUM
ijtc-514	98	13	auditor	auditor	NOUN
ijtc-514	98	14	source	source	NOUN
ijtc-514	98	15	:	:	PUNCT
ijtc-514	98	16	processed	process	VERB
ijtc-514	98	17	by	by	ADP
ijtc-514	98	18	researchers	researcher	NOUN
ijtc-514	98	19	validity	validity	NOUN
ijtc-514	98	20	test	test	NOUN
ijtc-514	98	21	based	base	VERB
ijtc-514	98	22	on	on	ADP
ijtc-514	98	23	the	the	DET
ijtc-514	98	24	results	result	NOUN
ijtc-514	98	25	of	of	ADP
ijtc-514	98	26	the	the	DET
ijtc-514	98	27	validity	validity	NOUN
ijtc-514	98	28	test	test	NOUN
ijtc-514	98	29	for	for	ADP
ijtc-514	98	30	the	the	DET
ijtc-514	98	31	observed	observe	VERB
ijtc-514	98	32	variable	variable	ADJ
ijtc-514	98	33	items	item	NOUN
ijtc-514	98	34	,	,	PUNCT
ijtc-514	98	35	it	it	PRON
ijtc-514	98	36	was	be	AUX
ijtc-514	98	37	found	find	VERB
ijtc-514	98	38	that	that	SCONJ
ijtc-514	98	39	all	all	DET
ijtc-514	98	40	items	item	NOUN
ijtc-514	98	41	had	have	AUX
ijtc-514	98	42	met	meet	VERB
ijtc-514	98	43	the	the	DET
ijtc-514	98	44	validity	validity	NOUN
ijtc-514	98	45	test	test	NOUN
ijtc-514	98	46	requirements	requirement	NOUN
ijtc-514	98	47	where	where	SCONJ
ijtc-514	98	48	the	the	DET
ijtc-514	98	49	results	result	NOUN
ijtc-514	98	50	showed	show	VERB
ijtc-514	98	51	that	that	SCONJ
ijtc-514	98	52	all	all	DET
ijtc-514	98	53	instruments	instrument	NOUN
ijtc-514	98	54	,	,	PUNCT
ijtc-514	98	55	both	both	DET
ijtc-514	98	56	caatts	caatt	NOUN
ijtc-514	98	57	,	,	PUNCT
ijtc-514	98	58	professional	professional	ADJ
ijtc-514	98	59	ethics	ethic	NOUN
ijtc-514	98	60	and	and	CCONJ
ijtc-514	98	61	audit	audit	NOUN
ijtc-514	98	62	performance	performance	NOUN
ijtc-514	98	63	,	,	PUNCT
ijtc-514	98	64	had	have	VERB
ijtc-514	98	65	rcount	rcount	NOUN
ijtc-514	98	66	values	value	NOUN
ijtc-514	98	67	greater	great	ADJ
ijtc-514	98	68	than	than	ADP
ijtc-514	98	69	rtable	rtable	ADJ
ijtc-514	98	70	.	.	PUNCT
ijtc-514	99	1	so	so	ADV
ijtc-514	99	2	it	it	PRON
ijtc-514	99	3	can	can	AUX
ijtc-514	99	4	be	be	AUX
ijtc-514	99	5	concluded	conclude	VERB
ijtc-514	99	6	that	that	SCONJ
ijtc-514	99	7	all	all	DET
ijtc-514	99	8	instrument	instrument	NOUN
ijtc-514	99	9	items	item	NOUN
ijtc-514	99	10	from	from	ADP
ijtc-514	99	11	the	the	DET
ijtc-514	99	12	observed	observed	ADJ
ijtc-514	99	13	variables	variable	NOUN
ijtc-514	99	14	contained	contain	VERB
ijtc-514	99	15	in	in	ADP
ijtc-514	99	16	the	the	DET
ijtc-514	99	17	questionnaire	questionnaire	NOUN
ijtc-514	99	18	are	be	AUX
ijtc-514	99	19	valid	valid	ADJ
ijtc-514	99	20	.	.	PUNCT
ijtc-514	100	1	reliability	reliability	NOUN
ijtc-514	100	2	test	test	NOUN
ijtc-514	100	3	reliability	reliability	NOUN
ijtc-514	100	4	testing	testing	NOUN
ijtc-514	100	5	in	in	ADP
ijtc-514	100	6	this	this	DET
ijtc-514	100	7	study	study	NOUN
ijtc-514	100	8	used	use	VERB
ijtc-514	100	9	the	the	DET
ijtc-514	100	10	cronbach	cronbach	ADJ
ijtc-514	100	11	alpha	alpha	NOUN
ijtc-514	100	12	method	method	NOUN
ijtc-514	100	13	,	,	PUNCT
ijtc-514	100	14	namely	namely	ADV
ijtc-514	100	15	by	by	ADP
ijtc-514	100	16	determining	determine	VERB
ijtc-514	100	17	the	the	DET
ijtc-514	100	18	reliable	reliable	ADJ
ijtc-514	100	19	value	value	NOUN
ijtc-514	100	20	(	(	PUNCT
ijtc-514	100	21	consistent	consistent	ADJ
ijtc-514	100	22	)	)	PUNCT
ijtc-514	100	23	or	or	CCONJ
ijtc-514	100	24	not	not	PART
ijtc-514	100	25	each	each	DET
ijtc-514	100	26	item	item	NOUN
ijtc-514	100	27	of	of	ADP
ijtc-514	100	28	the	the	DET
ijtc-514	100	29	instrument	instrument	NOUN
ijtc-514	100	30	in	in	ADP
ijtc-514	100	31	this	this	DET
ijtc-514	100	32	study	study	NOUN
ijtc-514	100	33	.	.	PUNCT
ijtc-514	101	1	the	the	DET
ijtc-514	101	2	results	result	NOUN
ijtc-514	101	3	of	of	ADP
ijtc-514	101	4	data	data	NOUN
ijtc-514	101	5	processing	processing	NOUN
ijtc-514	101	6	indicate	indicate	VERB
ijtc-514	101	7	that	that	SCONJ
ijtc-514	101	8	the	the	DET
ijtc-514	101	9	variables	variable	NOUN
ijtc-514	101	10	studied	study	VERB
ijtc-514	101	11	in	in	ADP
ijtc-514	101	12	this	this	DET
ijtc-514	101	13	study	study	NOUN
ijtc-514	101	14	meet	meet	VERB
ijtc-514	101	15	the	the	DET
ijtc-514	101	16	requirements	requirement	NOUN
ijtc-514	101	17	of	of	ADP
ijtc-514	101	18	the	the	DET
ijtc-514	101	19	reliability	reliability	NOUN
ijtc-514	101	20	test	test	NOUN
ijtc-514	101	21	where	where	SCONJ
ijtc-514	101	22	the	the	DET
ijtc-514	101	23	value	value	NOUN
ijtc-514	101	24	of	of	ADP
ijtc-514	101	25	cronbach	cronbach	NOUN
ijtc-514	101	26	's	's	PART
ijtc-514	101	27	alpha	alpha	NOUN
ijtc-514	101	28	variables	variable	NOUN
ijtc-514	101	29	x1	x1	PROPN
ijtc-514	101	30	,	,	PUNCT
ijtc-514	101	31	x2	x2	PROPN
ijtc-514	101	32	and	and	CCONJ
ijtc-514	101	33	y	y	PROPN
ijtc-514	101	34	where	where	SCONJ
ijtc-514	101	35	the	the	DET
ijtc-514	101	36	results	result	NOUN
ijtc-514	101	37	are	be	AUX
ijtc-514	101	38	higher	high	ADJ
ijtc-514	101	39	than	than	ADP
ijtc-514	101	40	the	the	DET
ijtc-514	101	41	significance	significance	NOUN
ijtc-514	101	42	level	level	NOUN
ijtc-514	101	43	of	of	ADP
ijtc-514	101	44	0.6	0.6	NUM
ijtc-514	101	45	(	(	PUNCT
ijtc-514	101	46	arikunto	arikunto	ADP
ijtc-514	101	47	,	,	PUNCT
ijtc-514	101	48	2013	2013	NUM
ijtc-514	101	49	)	)	PUNCT
ijtc-514	101	50	.	.	PUNCT
ijtc-514	102	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-514	102	2	the	the	DET
ijtc-514	102	3	influence	influence	NOUN
ijtc-514	102	4	computer	computer	NOUN
ijtc-514	102	5	assisted	assist	VERB
ijtc-514	102	6	auditing	auditing	NOUN
ijtc-514	102	7	tools	tool	NOUN
ijtc-514	102	8	and	and	CCONJ
ijtc-514	102	9	techniques	technique	NOUN
ijtc-514	102	10	(	(	PUNCT
ijtc-514	102	11	caatts	caatt	NOUN
ijtc-514	102	12	)	)	PUNCT
ijtc-514	102	13	and	and	CCONJ
ijtc-514	102	14	professional	professional	ADJ
ijtc-514	102	15	ethics	ethic	NOUN
ijtc-514	102	16	on	on	ADP
ijtc-514	102	17	auditor	auditor	NOUN
ijtc-514	102	18	performance	performance	NOUN
ijtc-514	102	19	silalahi	silalahi	NOUN
ijtc-514	102	20	,	,	PUNCT
ijtc-514	102	21	simorangkir	simorangkir	NOUN
ijtc-514	102	22	,	,	PUNCT
ijtc-514	102	23	and	and	CCONJ
ijtc-514	102	24	akbar	akbar	VERB
ijtc-514	102	25	302	302	NUM
ijtc-514	103	1	|	|	CCONJ
ijtc-514	103	2	ilomata	ilomata	NOUN
ijtc-514	103	3	international	international	ADJ
ijtc-514	103	4	journal	journal	NOUN
ijtc-514	103	5	of	of	ADP
ijtc-514	103	6	tax	tax	PROPN
ijtc-514	103	7	&	&	CCONJ
ijtc-514	103	8	accounting	account	VERB
ijtc-514	103	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-514	103	10	classic	classic	ADJ
ijtc-514	103	11	assumption	assumption	NOUN
ijtc-514	103	12	test	test	NOUN
ijtc-514	103	13	this	this	DET
ijtc-514	103	14	study	study	NOUN
ijtc-514	103	15	conducted	conduct	VERB
ijtc-514	103	16	several	several	ADJ
ijtc-514	103	17	tests	test	NOUN
ijtc-514	103	18	before	before	ADP
ijtc-514	103	19	testing	test	VERB
ijtc-514	103	20	the	the	DET
ijtc-514	103	21	hypothesis	hypothesis	NOUN
ijtc-514	103	22	from	from	ADP
ijtc-514	103	23	the	the	DET
ijtc-514	103	24	observed	observe	VERB
ijtc-514	103	25	data	datum	NOUN
ijtc-514	103	26	.	.	PUNCT
ijtc-514	104	1	normality	normality	NOUN
ijtc-514	104	2	testing	testing	NOUN
ijtc-514	104	3	was	be	AUX
ijtc-514	104	4	carried	carry	VERB
ijtc-514	104	5	out	out	ADP
ijtc-514	104	6	using	use	VERB
ijtc-514	104	7	the	the	DET
ijtc-514	104	8	one	one	NUM
ijtc-514	104	9	-	-	PUNCT
ijtc-514	104	10	sample	sample	NOUN
ijtc-514	104	11	kolmogorov	kolmogorov	ADJ
ijtc-514	104	12	-	-	PUNCT
ijtc-514	104	13	smirnov	smirnov	PROPN
ijtc-514	104	14	test	test	NOUN
ijtc-514	104	15	which	which	PRON
ijtc-514	104	16	resulted	result	VERB
ijtc-514	104	17	in	in	ADP
ijtc-514	104	18	the	the	DET
ijtc-514	104	19	conclusion	conclusion	NOUN
ijtc-514	104	20	that	that	SCONJ
ijtc-514	104	21	the	the	DET
ijtc-514	104	22	research	research	NOUN
ijtc-514	104	23	data	datum	NOUN
ijtc-514	104	24	were	be	AUX
ijtc-514	104	25	normally	normally	ADV
ijtc-514	104	26	distributed	distribute	VERB
ijtc-514	104	27	as	as	SCONJ
ijtc-514	104	28	indicated	indicate	VERB
ijtc-514	104	29	by	by	ADP
ijtc-514	104	30	a	a	DET
ijtc-514	104	31	significance	significance	NOUN
ijtc-514	104	32	value	value	NOUN
ijtc-514	104	33	of	of	ADP
ijtc-514	104	34	0.200	0.200	NUM
ijtc-514	104	35	>	>	PUNCT
ijtc-514	104	36	0.05	0.05	NUM
ijtc-514	104	37	.	.	PUNCT
ijtc-514	105	1	the	the	DET
ijtc-514	105	2	next	next	ADJ
ijtc-514	105	3	test	test	NOUN
ijtc-514	105	4	is	be	AUX
ijtc-514	105	5	the	the	DET
ijtc-514	105	6	multicollinearity	multicollinearity	NOUN
ijtc-514	105	7	test	test	NOUN
ijtc-514	105	8	using	use	VERB
ijtc-514	105	9	an	an	DET
ijtc-514	105	10	assessment	assessment	NOUN
ijtc-514	105	11	between	between	ADP
ijtc-514	105	12	collinearity	collinearity	NOUN
ijtc-514	105	13	tolerance	tolerance	NOUN
ijtc-514	105	14	and	and	CCONJ
ijtc-514	105	15	vif	vif	NOUN
ijtc-514	105	16	statistics	statistic	NOUN
ijtc-514	105	17	with	with	ADP
ijtc-514	105	18	the	the	DET
ijtc-514	105	19	result	result	NOUN
ijtc-514	105	20	that	that	SCONJ
ijtc-514	105	21	the	the	DET
ijtc-514	105	22	collinearity	collinearity	NOUN
ijtc-514	105	23	tolerance	tolerance	NOUN
ijtc-514	105	24	value	value	NOUN
ijtc-514	105	25	is	be	AUX
ijtc-514	105	26	greater	great	ADJ
ijtc-514	105	27	than	than	ADP
ijtc-514	105	28	0.10	0.10	NUM
ijtc-514	105	29	and	and	CCONJ
ijtc-514	105	30	the	the	DET
ijtc-514	105	31	vif	vif	NOUN
ijtc-514	105	32	statistical	statistical	ADJ
ijtc-514	105	33	value	value	NOUN
ijtc-514	105	34	for	for	ADP
ijtc-514	105	35	all	all	DET
ijtc-514	105	36	variables	variable	NOUN
ijtc-514	105	37	is	be	AUX
ijtc-514	105	38	less	less	ADJ
ijtc-514	105	39	than	than	ADP
ijtc-514	105	40	10	10	NUM
ijtc-514	105	41	which	which	PRON
ijtc-514	105	42	indicates	indicate	VERB
ijtc-514	105	43	that	that	SCONJ
ijtc-514	105	44	the	the	DET
ijtc-514	105	45	observed	observed	ADJ
ijtc-514	105	46	model	model	NOUN
ijtc-514	105	47	is	be	AUX
ijtc-514	105	48	free	free	ADJ
ijtc-514	105	49	from	from	ADP
ijtc-514	105	50	multicollinearity	multicollinearity	NOUN
ijtc-514	105	51	errors	error	NOUN
ijtc-514	105	52	.	.	PUNCT
ijtc-514	106	1	the	the	DET
ijtc-514	106	2	last	last	ADJ
ijtc-514	106	3	test	test	NOUN
ijtc-514	106	4	is	be	AUX
ijtc-514	106	5	the	the	DET
ijtc-514	106	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-514	106	7	test	test	NOUN
ijtc-514	106	8	using	use	VERB
ijtc-514	106	9	the	the	DET
ijtc-514	106	10	scatterplot	scatterplot	NOUN
ijtc-514	106	11	test	test	NOUN
ijtc-514	106	12	with	with	ADP
ijtc-514	106	13	the	the	DET
ijtc-514	106	14	results	result	NOUN
ijtc-514	106	15	that	that	PRON
ijtc-514	106	16	the	the	DET
ijtc-514	106	17	scattered	scatter	VERB
ijtc-514	106	18	points	point	NOUN
ijtc-514	106	19	do	do	AUX
ijtc-514	106	20	not	not	PART
ijtc-514	106	21	form	form	VERB
ijtc-514	106	22	a	a	DET
ijtc-514	106	23	certain	certain	ADJ
ijtc-514	106	24	clear	clear	ADJ
ijtc-514	106	25	pattern	pattern	NOUN
ijtc-514	106	26	.	.	PUNCT
ijtc-514	107	1	so	so	ADV
ijtc-514	107	2	it	it	PRON
ijtc-514	107	3	can	can	AUX
ijtc-514	107	4	be	be	AUX
ijtc-514	107	5	concluded	conclude	VERB
ijtc-514	107	6	that	that	SCONJ
ijtc-514	107	7	there	there	PRON
ijtc-514	107	8	is	be	VERB
ijtc-514	107	9	no	no	DET
ijtc-514	107	10	heteroscedasticity	heteroscedasticity	NOUN
ijtc-514	107	11	problem	problem	NOUN
ijtc-514	107	12	in	in	ADP
ijtc-514	107	13	this	this	DET
ijtc-514	107	14	study	study	NOUN
ijtc-514	107	15	.	.	PUNCT
ijtc-514	108	1	hypothesis	hypothesis	NOUN
ijtc-514	108	2	test	test	NOUN
ijtc-514	108	3	hypothesis	hypothesis	NOUN
ijtc-514	108	4	testing	testing	NOUN
ijtc-514	108	5	is	be	AUX
ijtc-514	108	6	done	do	VERB
ijtc-514	108	7	by	by	ADP
ijtc-514	108	8	using	use	VERB
ijtc-514	108	9	multiple	multiple	ADJ
ijtc-514	108	10	linear	linear	ADJ
ijtc-514	108	11	regression	regression	NOUN
ijtc-514	108	12	testing	testing	NOUN
ijtc-514	108	13	and	and	CCONJ
ijtc-514	108	14	to	to	PART
ijtc-514	108	15	assess	assess	VERB
ijtc-514	108	16	whether	whether	SCONJ
ijtc-514	108	17	the	the	DET
ijtc-514	108	18	independent	independent	ADJ
ijtc-514	108	19	variable	variable	NOUN
ijtc-514	108	20	has	have	VERB
ijtc-514	108	21	a	a	DET
ijtc-514	108	22	significant	significant	ADJ
ijtc-514	108	23	effect	effect	NOUN
ijtc-514	108	24	on	on	ADP
ijtc-514	108	25	the	the	DET
ijtc-514	108	26	dependent	dependent	ADJ
ijtc-514	108	27	variable	variable	NOUN
ijtc-514	108	28	,	,	PUNCT
ijtc-514	108	29	it	it	PRON
ijtc-514	108	30	is	be	AUX
ijtc-514	108	31	done	do	VERB
ijtc-514	108	32	by	by	ADP
ijtc-514	108	33	comparing	compare	VERB
ijtc-514	108	34	the	the	DET
ijtc-514	108	35	values	value	NOUN
ijtc-514	108	36	of	of	ADP
ijtc-514	108	37	tcount	tcount	NOUN
ijtc-514	108	38	and	and	CCONJ
ijtc-514	108	39	ttable	ttable	ADJ
ijtc-514	108	40	and	and	CCONJ
ijtc-514	108	41	comparing	compare	VERB
ijtc-514	108	42	the	the	DET
ijtc-514	108	43	significance	significance	NOUN
ijtc-514	108	44	value	value	NOUN
ijtc-514	108	45	with	with	ADP
ijtc-514	108	46	a	a	DET
ijtc-514	108	47	predetermined	predetermine	VERB
ijtc-514	108	48	degree	degree	NOUN
ijtc-514	108	49	.	.	PUNCT
ijtc-514	109	1	the	the	DET
ijtc-514	109	2	results	result	NOUN
ijtc-514	109	3	of	of	ADP
ijtc-514	109	4	hypothesis	hypothesis	NOUN
ijtc-514	109	5	testing	testing	NOUN
ijtc-514	109	6	are	be	AUX
ijtc-514	109	7	shown	show	VERB
ijtc-514	109	8	in	in	ADP
ijtc-514	109	9	the	the	DET
ijtc-514	109	10	following	follow	VERB
ijtc-514	109	11	table	table	NOUN
ijtc-514	109	12	:	:	PUNCT
ijtc-514	109	13	table	table	NOUN
ijtc-514	109	14	2	2	NUM
ijtc-514	109	15	multiple	multiple	ADJ
ijtc-514	109	16	linear	linear	ADJ
ijtc-514	109	17	regression	regression	NOUN
ijtc-514	109	18	test	test	NOUN
ijtc-514	109	19	results	result	NOUN
ijtc-514	109	20	model	model	VERB
ijtc-514	109	21	unstandardized	unstandardized	ADJ
ijtc-514	109	22	coefficients	coefficient	NOUN
ijtc-514	109	23	standardized	standardize	VERB
ijtc-514	109	24	coefficients	coefficient	NOUN
ijtc-514	109	25	t	t	PROPN
ijtc-514	109	26	sig	sig	PROPN
ijtc-514	109	27	.	.	PUNCT
ijtc-514	110	1	b	b	X
ijtc-514	110	2	std	std	PROPN
ijtc-514	110	3	.	.	NOUN
ijtc-514	110	4	error	error	NOUN
ijtc-514	110	5	beta	beta	NOUN
ijtc-514	110	6	1	1	NUM
ijtc-514	110	7	(	(	PUNCT
ijtc-514	110	8	constant	constant	ADJ
ijtc-514	110	9	)	)	PUNCT
ijtc-514	110	10	18.405	18.405	NUM
ijtc-514	110	11	4.342	4.342	NUM
ijtc-514	110	12	4.239	4.239	NUM
ijtc-514	110	13	.000	.000	NUM
ijtc-514	110	14	caatts	caatt	NOUN
ijtc-514	110	15	.534	.534	NUM
ijtc-514	110	16	.112	.112	NUM
ijtc-514	110	17	.527	.527	NUM
ijtc-514	110	18	4.776	4.776	NUM
ijtc-514	110	19	.000	.000	NUM
ijtc-514	110	20	professional	professional	ADJ
ijtc-514	110	21	ethics	ethic	NOUN
ijtc-514	110	22	.070	.070	NUM
ijtc-514	110	23	.062	.062	NUM
ijtc-514	110	24	.124	.124	NUM
ijtc-514	110	25	1.128	1.128	NUM
ijtc-514	110	26	.263	.263	NUM
ijtc-514	110	27	a.	a.	NOUN
ijtc-514	110	28	dependent	dependent	ADJ
ijtc-514	110	29	variable	variable	NOUN
ijtc-514	110	30	:	:	PUNCT
ijtc-514	110	31	auditor	auditor	NOUN
ijtc-514	110	32	performance	performance	NOUN
ijtc-514	110	33	source	source	NOUN
ijtc-514	110	34	:	:	PUNCT
ijtc-514	110	35	results	result	NOUN
ijtc-514	110	36	of	of	ADP
ijtc-514	110	37	data	datum	NOUN
ijtc-514	110	38	processing	processing	NOUN
ijtc-514	110	39	with	with	ADP
ijtc-514	110	40	spss	spss	PROPN
ijtc-514	110	41	based	base	VERB
ijtc-514	110	42	on	on	ADP
ijtc-514	110	43	the	the	DET
ijtc-514	110	44	multiple	multiple	ADJ
ijtc-514	110	45	linear	linear	PROPN
ijtc-514	110	46	regression	regression	NOUN
ijtc-514	110	47	test	test	NOUN
ijtc-514	110	48	in	in	ADP
ijtc-514	110	49	the	the	DET
ijtc-514	110	50	table	table	NOUN
ijtc-514	110	51	above	above	ADV
ijtc-514	110	52	,	,	PUNCT
ijtc-514	110	53	the	the	DET
ijtc-514	110	54	following	follow	VERB
ijtc-514	110	55	regression	regression	NOUN
ijtc-514	110	56	equation	equation	NOUN
ijtc-514	110	57	can	can	AUX
ijtc-514	110	58	be	be	AUX
ijtc-514	110	59	obtained	obtain	VERB
ijtc-514	110	60	:	:	PUNCT
ijtc-514	110	61	the	the	DET
ijtc-514	110	62	regression	regression	NOUN
ijtc-514	110	63	coefficient	coefficient	NOUN
ijtc-514	110	64	for	for	SCONJ
ijtc-514	110	65	the	the	DET
ijtc-514	110	66	computer	computer	NOUN
ijtc-514	110	67	assisted	assist	VERB
ijtc-514	110	68	auditing	auditing	NOUN
ijtc-514	110	69	tools	tool	NOUN
ijtc-514	110	70	and	and	CCONJ
ijtc-514	110	71	techniques	technique	NOUN
ijtc-514	110	72	(	(	PUNCT
ijtc-514	110	73	x1	x1	ADJ
ijtc-514	110	74	)	)	PUNCT
ijtc-514	110	75	variable	variable	NOUN
ijtc-514	110	76	is	be	AUX
ijtc-514	110	77	0.534	0.534	NUM
ijtc-514	110	78	,	,	PUNCT
ijtc-514	110	79	indicating	indicate	VERB
ijtc-514	110	80	that	that	SCONJ
ijtc-514	110	81	the	the	DET
ijtc-514	110	82	computer	computer	NOUN
ijtc-514	110	83	assisted	assist	VERB
ijtc-514	110	84	auditing	auditing	NOUN
ijtc-514	110	85	tools	tool	NOUN
ijtc-514	110	86	and	and	CCONJ
ijtc-514	110	87	techniques	technique	NOUN
ijtc-514	110	88	variable	variable	NOUN
ijtc-514	110	89	has	have	VERB
ijtc-514	110	90	a	a	DET
ijtc-514	110	91	positive	positive	ADJ
ijtc-514	110	92	influence	influence	NOUN
ijtc-514	110	93	on	on	ADP
ijtc-514	110	94	auditor	auditor	NOUN
ijtc-514	110	95	performance	performance	NOUN
ijtc-514	110	96	.	.	PUNCT
ijtc-514	111	1	this	this	PRON
ijtc-514	111	2	means	mean	VERB
ijtc-514	111	3	that	that	SCONJ
ijtc-514	111	4	for	for	ADP
ijtc-514	111	5	every	every	DET
ijtc-514	111	6	1	1	NUM
ijtc-514	111	7	time	time	NOUN
ijtc-514	111	8	increase	increase	NOUN
ijtc-514	111	9	in	in	ADP
ijtc-514	111	10	the	the	DET
ijtc-514	111	11	computer	computer	NOUN
ijtc-514	111	12	assisted	assist	VERB
ijtc-514	111	13	auditing	auditing	NOUN
ijtc-514	111	14	tools	tool	NOUN
ijtc-514	111	15	and	and	CCONJ
ijtc-514	111	16	techniques	technique	NOUN
ijtc-514	111	17	variable	variable	NOUN
ijtc-514	111	18	,	,	PUNCT
ijtc-514	111	19	the	the	DET
ijtc-514	111	20	auditor	auditor	NOUN
ijtc-514	111	21	's	's	PART
ijtc-514	111	22	performance	performance	NOUN
ijtc-514	111	23	will	will	AUX
ijtc-514	111	24	increase	increase	VERB
ijtc-514	111	25	by	by	ADP
ijtc-514	111	26	0.534	0.534	NUM
ijtc-514	111	27	with	with	ADP
ijtc-514	111	28	the	the	DET
ijtc-514	111	29	assumption	assumption	NOUN
ijtc-514	111	30	that	that	SCONJ
ijtc-514	111	31	other	other	ADJ
ijtc-514	111	32	variables	variable	NOUN
ijtc-514	111	33	are	be	AUX
ijtc-514	111	34	not	not	PART
ijtc-514	111	35	examined	examine	VERB
ijtc-514	111	36	in	in	ADP
ijtc-514	111	37	this	this	DET
ijtc-514	111	38	study	study	NOUN
ijtc-514	111	39	.	.	PUNCT
ijtc-514	112	1	the	the	DET
ijtc-514	112	2	results	result	NOUN
ijtc-514	112	3	of	of	ADP
ijtc-514	112	4	the	the	DET
ijtc-514	112	5	t	t	NOUN
ijtc-514	112	6	-	-	PUNCT
ijtc-514	112	7	test	test	NOUN
ijtc-514	112	8	test	test	NOUN
ijtc-514	112	9	on	on	ADP
ijtc-514	112	10	the	the	DET
ijtc-514	112	11	independent	independent	ADJ
ijtc-514	112	12	variable	variable	ADJ
ijtc-514	112	13	computer	computer	NOUN
ijtc-514	112	14	assisted	assist	VERB
ijtc-514	112	15	auditing	auditing	NOUN
ijtc-514	112	16	tools	tool	NOUN
ijtc-514	112	17	and	and	CCONJ
ijtc-514	112	18	techniques	technique	NOUN
ijtc-514	112	19	(	(	PUNCT
ijtc-514	112	20	x1	x1	PROPN
ijtc-514	112	21	)	)	PUNCT
ijtc-514	112	22	showed	show	VERB
ijtc-514	112	23	a	a	DET
ijtc-514	112	24	t	t	NOUN
ijtc-514	112	25	-	-	PUNCT
ijtc-514	112	26	count	count	NOUN
ijtc-514	112	27	of	of	ADP
ijtc-514	112	28	6.444	6.444	NUM
ijtc-514	112	29	,	,	PUNCT
ijtc-514	112	30	while	while	SCONJ
ijtc-514	112	31	for	for	ADP
ijtc-514	112	32	t	t	NOUN
ijtc-514	112	33	-	-	PUNCT
ijtc-514	112	34	table	table	NOUN
ijtc-514	112	35	with	with	ADP
ijtc-514	112	36	a	a	DET
ijtc-514	112	37	significance	significance	NOUN
ijtc-514	112	38	level	level	NOUN
ijtc-514	112	39	(	(	PUNCT
ijtc-514	112	40	α	α	NOUN
ijtc-514	112	41	)	)	PUNCT
ijtc-514	112	42	=	=	SYM
ijtc-514	112	43	5	5	NUM
ijtc-514	112	44	%	%	NOUN
ijtc-514	112	45	,	,	PUNCT
ijtc-514	112	46	namely	namely	ADV
ijtc-514	112	47	0.05	0.05	NUM
ijtc-514	112	48	and	and	CCONJ
ijtc-514	112	49	degrees	degree	NOUN
ijtc-514	112	50	of	of	ADP
ijtc-514	112	51	freedom	freedom	NOUN
ijtc-514	112	52	(	(	PUNCT
ijtc-514	112	53	dk	dk	X
ijtc-514	112	54	)	)	PUNCT
ijtc-514	112	55	=	=	NOUN
ijtc-514	112	56	92	92	NUM
ijtc-514	112	57	-	-	SYM
ijtc-514	112	58	2	2	NUM
ijtc-514	113	1	≈	≈	NUM
ijtc-514	113	2	90	90	NUM
ijtc-514	113	3	then	then	ADV
ijtc-514	113	4	the	the	DET
ijtc-514	113	5	ttable	ttable	ADJ
ijtc-514	113	6	value	value	NOUN
ijtc-514	113	7	is	be	AUX
ijtc-514	113	8	1.986675	1.986675	NUM
ijtc-514	113	9	1.987	1.987	NUM
ijtc-514	113	10	.	.	PUNCT
ijtc-514	114	1	the	the	DET
ijtc-514	114	2	results	result	NOUN
ijtc-514	114	3	of	of	ADP
ijtc-514	114	4	the	the	DET
ijtc-514	114	5	t	t	NOUN
ijtc-514	114	6	-	-	PUNCT
ijtc-514	114	7	test	test	NOUN
ijtc-514	114	8	calculation	calculation	NOUN
ijtc-514	114	9	can	can	AUX
ijtc-514	114	10	be	be	AUX
ijtc-514	114	11	concluded	conclude	VERB
ijtc-514	114	12	that	that	SCONJ
ijtc-514	114	13	the	the	DET
ijtc-514	114	14	acceptance	acceptance	NOUN
ijtc-514	114	15	of	of	ADP
ijtc-514	114	16	ha	ha	INTJ
ijtc-514	114	17	,	,	PUNCT
ijtc-514	114	18	because	because	SCONJ
ijtc-514	114	19	the	the	DET
ijtc-514	114	20	results	result	NOUN
ijtc-514	114	21	of	of	ADP
ijtc-514	114	22	the	the	DET
ijtc-514	114	23	calculation	calculation	NOUN
ijtc-514	114	24	of	of	ADP
ijtc-514	114	25	t	t	PROPN
ijtc-514	114	26	-	-	PUNCT
ijtc-514	114	27	count	count	NOUN
ijtc-514	114	28	6,444	6,444	NUM
ijtc-514	114	29	>	>	SYM
ijtc-514	114	30	1,987	1,987	NUM
ijtc-514	114	31	t	t	NOUN
ijtc-514	114	32	-	-	PUNCT
ijtc-514	114	33	tabels	tabel	NOUN
ijtc-514	114	34	,	,	PUNCT
ijtc-514	114	35	it	it	PRON
ijtc-514	114	36	can	can	AUX
ijtc-514	114	37	be	be	AUX
ijtc-514	114	38	said	say	VERB
ijtc-514	114	39	that	that	SCONJ
ijtc-514	114	40	the	the	DET
ijtc-514	114	41	independent	independent	ADJ
ijtc-514	114	42	variable	variable	ADJ
ijtc-514	114	43	computer	computer	NOUN
ijtc-514	114	44	assisted	assist	VERB
ijtc-514	114	45	auditing	auditing	NOUN
ijtc-514	114	46	tools	tool	NOUN
ijtc-514	114	47	and	and	CCONJ
ijtc-514	114	48	techniques	technique	NOUN
ijtc-514	114	49	(	(	PUNCT
ijtc-514	114	50	x1	x1	PROPN
ijtc-514	114	51	)	)	PUNCT
ijtc-514	114	52	has	have	VERB
ijtc-514	114	53	a	a	DET
ijtc-514	114	54	significant	significant	ADJ
ijtc-514	114	55	influence	influence	NOUN
ijtc-514	114	56	on	on	ADP
ijtc-514	114	57	auditor	auditor	NOUN
ijtc-514	114	58	performance	performance	NOUN
ijtc-514	114	59	(	(	PUNCT
ijtc-514	114	60	y	y	NOUN
ijtc-514	114	61	)	)	PUNCT
ijtc-514	114	62	.	.	PUNCT
ijtc-514	115	1	a	a	DET
ijtc-514	115	2	significant	significant	ADJ
ijtc-514	115	3	influence	influence	NOUN
ijtc-514	115	4	on	on	ADP
ijtc-514	115	5	the	the	DET
ijtc-514	115	6	dependent	dependent	ADJ
ijtc-514	115	7	variable	variable	NOUN
ijtc-514	115	8	means	mean	VERB
ijtc-514	115	9	the	the	DET
ijtc-514	115	10	acceptance	acceptance	NOUN
ijtc-514	115	11	of	of	ADP
ijtc-514	115	12	ha	ha	INTJ
ijtc-514	115	13	by	by	ADP
ijtc-514	115	14	testing	test	VERB
ijtc-514	115	15	the	the	DET
ijtc-514	115	16	results	result	NOUN
ijtc-514	115	17	of	of	ADP
ijtc-514	115	18	a	a	DET
ijtc-514	115	19	significance	significance	NOUN
ijtc-514	115	20	value	value	NOUN
ijtc-514	115	21	of	of	ADP
ijtc-514	115	22	0.000	0.000	NUM
ijtc-514	115	23	<	<	NOUN
ijtc-514	115	24	0.05	0.05	NUM
ijtc-514	115	25	indicating	indicate	VERB
ijtc-514	115	26	a	a	DET
ijtc-514	115	27	strong	strong	ADJ
ijtc-514	115	28	auditor	auditor	NOUN
ijtc-514	115	29	performance	performance	NOUN
ijtc-514	115	30	=	=	PUNCT
ijtc-514	116	1	18.405	18.405	NUM
ijtc-514	116	2	+	+	NUM
ijtc-514	116	3	0.534	0.534	NUM
ijtc-514	116	4	caatts	caatt	NOUN
ijtc-514	116	5	+	+	CCONJ
ijtc-514	116	6	0.070	0.070	NUM
ijtc-514	116	7	proffessional	proffessional	ADJ
ijtc-514	116	8	ethics	ethic	NOUN
ijtc-514	116	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-514	116	10	the	the	DET
ijtc-514	116	11	influence	influence	NOUN
ijtc-514	116	12	computer	computer	NOUN
ijtc-514	116	13	assisted	assist	VERB
ijtc-514	116	14	auditing	auditing	NOUN
ijtc-514	116	15	tools	tool	NOUN
ijtc-514	116	16	and	and	CCONJ
ijtc-514	116	17	techniques	technique	NOUN
ijtc-514	116	18	(	(	PUNCT
ijtc-514	116	19	caatts	caatt	NOUN
ijtc-514	116	20	)	)	PUNCT
ijtc-514	116	21	and	and	CCONJ
ijtc-514	116	22	professional	professional	ADJ
ijtc-514	116	23	ethics	ethic	NOUN
ijtc-514	116	24	on	on	ADP
ijtc-514	116	25	auditor	auditor	NOUN
ijtc-514	116	26	performance	performance	NOUN
ijtc-514	116	27	silalahi	silalahi	NOUN
ijtc-514	116	28	,	,	PUNCT
ijtc-514	116	29	simorangkir	simorangkir	NOUN
ijtc-514	116	30	,	,	PUNCT
ijtc-514	116	31	and	and	CCONJ
ijtc-514	116	32	akbar	akbar	VERB
ijtc-514	116	33	303	303	NUM
ijtc-514	116	34	|	|	NOUN
ijtc-514	116	35	ilomata	ilomata	PROPN
ijtc-514	116	36	international	international	ADJ
ijtc-514	116	37	journal	journal	NOUN
ijtc-514	116	38	of	of	ADP
ijtc-514	116	39	tax	tax	PROPN
ijtc-514	116	40	&	&	CCONJ
ijtc-514	116	41	accounting	account	VERB
ijtc-514	116	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-514	116	43	significant	significant	ADJ
ijtc-514	116	44	effect	effect	NOUN
ijtc-514	116	45	.	.	PUNCT
ijtc-514	117	1	thus	thus	ADV
ijtc-514	117	2	,	,	PUNCT
ijtc-514	117	3	this	this	DET
ijtc-514	117	4	hypothesis	hypothesis	NOUN
ijtc-514	117	5	test	test	NOUN
ijtc-514	117	6	answers	answer	VERB
ijtc-514	117	7	the	the	DET
ijtc-514	117	8	formulation	formulation	NOUN
ijtc-514	117	9	of	of	ADP
ijtc-514	117	10	the	the	DET
ijtc-514	117	11	problem	problem	NOUN
ijtc-514	117	12	in	in	ADP
ijtc-514	117	13	this	this	DET
ijtc-514	117	14	study	study	NOUN
ijtc-514	117	15	,	,	PUNCT
ijtc-514	117	16	namely	namely	ADV
ijtc-514	117	17	whether	whether	SCONJ
ijtc-514	117	18	computer	computer	NOUN
ijtc-514	117	19	assisted	assist	VERB
ijtc-514	117	20	auditing	auditing	NOUN
ijtc-514	117	21	tools	tool	NOUN
ijtc-514	117	22	and	and	CCONJ
ijtc-514	117	23	techniques	technique	NOUN
ijtc-514	117	24	have	have	VERB
ijtc-514	117	25	an	an	DET
ijtc-514	117	26	effect	effect	NOUN
ijtc-514	117	27	on	on	ADP
ijtc-514	117	28	auditor	auditor	NOUN
ijtc-514	117	29	performance	performance	NOUN
ijtc-514	117	30	,	,	PUNCT
ijtc-514	117	31	and	and	CCONJ
ijtc-514	117	32	the	the	DET
ijtc-514	117	33	results	result	NOUN
ijtc-514	117	34	of	of	ADP
ijtc-514	117	35	the	the	DET
ijtc-514	117	36	calculation	calculation	NOUN
ijtc-514	117	37	of	of	ADP
ijtc-514	117	38	the	the	DET
ijtc-514	117	39	hypothesis	hypothesis	NOUN
ijtc-514	117	40	test	test	NOUN
ijtc-514	117	41	can	can	AUX
ijtc-514	117	42	be	be	AUX
ijtc-514	117	43	stated	state	VERB
ijtc-514	117	44	that	that	SCONJ
ijtc-514	117	45	the	the	DET
ijtc-514	117	46	application	application	NOUN
ijtc-514	117	47	of	of	ADP
ijtc-514	117	48	computer	computer	NOUN
ijtc-514	117	49	assisted	assist	VERB
ijtc-514	117	50	auditing	auditing	NOUN
ijtc-514	117	51	tools	tool	NOUN
ijtc-514	117	52	and	and	CCONJ
ijtc-514	117	53	techniques	technique	NOUN
ijtc-514	117	54	has	have	VERB
ijtc-514	117	55	a	a	DET
ijtc-514	117	56	positive	positive	ADJ
ijtc-514	117	57	and	and	CCONJ
ijtc-514	117	58	significant	significant	ADJ
ijtc-514	117	59	effect	effect	NOUN
ijtc-514	117	60	on	on	ADP
ijtc-514	117	61	auditor	auditor	NOUN
ijtc-514	117	62	performance	performance	NOUN
ijtc-514	117	63	.	.	PUNCT
ijtc-514	118	1	the	the	DET
ijtc-514	118	2	regression	regression	NOUN
ijtc-514	118	3	coefficient	coefficient	NOUN
ijtc-514	118	4	of	of	ADP
ijtc-514	118	5	the	the	DET
ijtc-514	118	6	professional	professional	ADJ
ijtc-514	118	7	ethics	ethic	NOUN
ijtc-514	118	8	variable	variable	NOUN
ijtc-514	118	9	(	(	PUNCT
ijtc-514	118	10	x2	x2	PROPN
ijtc-514	118	11	)	)	PUNCT
ijtc-514	118	12	of	of	ADP
ijtc-514	118	13	0.070	0.070	NUM
ijtc-514	118	14	indicates	indicate	VERB
ijtc-514	118	15	that	that	SCONJ
ijtc-514	118	16	the	the	DET
ijtc-514	118	17	professional	professional	ADJ
ijtc-514	118	18	ethics	ethic	NOUN
ijtc-514	118	19	variable	variable	NOUN
ijtc-514	118	20	has	have	VERB
ijtc-514	118	21	a	a	DET
ijtc-514	118	22	positive	positive	ADJ
ijtc-514	118	23	influence	influence	NOUN
ijtc-514	118	24	on	on	ADP
ijtc-514	118	25	auditor	auditor	NOUN
ijtc-514	118	26	performance	performance	NOUN
ijtc-514	118	27	.	.	PUNCT
ijtc-514	119	1	this	this	PRON
ijtc-514	119	2	means	mean	VERB
ijtc-514	119	3	that	that	SCONJ
ijtc-514	119	4	for	for	ADP
ijtc-514	119	5	every	every	DET
ijtc-514	119	6	1	1	NUM
ijtc-514	119	7	time	time	NOUN
ijtc-514	119	8	increase	increase	NOUN
ijtc-514	119	9	in	in	ADP
ijtc-514	119	10	the	the	DET
ijtc-514	119	11	professional	professional	ADJ
ijtc-514	119	12	ethics	ethic	NOUN
ijtc-514	119	13	variable	variable	NOUN
ijtc-514	119	14	,	,	PUNCT
ijtc-514	119	15	the	the	DET
ijtc-514	119	16	auditor	auditor	NOUN
ijtc-514	119	17	's	's	PART
ijtc-514	119	18	performance	performance	NOUN
ijtc-514	119	19	will	will	AUX
ijtc-514	119	20	increase	increase	VERB
ijtc-514	119	21	by	by	ADP
ijtc-514	119	22	0.070	0.070	NUM
ijtc-514	119	23	with	with	ADP
ijtc-514	119	24	the	the	DET
ijtc-514	119	25	assumption	assumption	NOUN
ijtc-514	119	26	that	that	SCONJ
ijtc-514	119	27	other	other	ADJ
ijtc-514	119	28	variables	variable	NOUN
ijtc-514	119	29	are	be	AUX
ijtc-514	119	30	not	not	PART
ijtc-514	119	31	examined	examine	VERB
ijtc-514	119	32	in	in	ADP
ijtc-514	119	33	this	this	DET
ijtc-514	119	34	study	study	NOUN
ijtc-514	119	35	.	.	PUNCT
ijtc-514	120	1	the	the	DET
ijtc-514	120	2	results	result	NOUN
ijtc-514	120	3	of	of	ADP
ijtc-514	120	4	the	the	DET
ijtc-514	120	5	t	t	NOUN
ijtc-514	120	6	-	-	PUNCT
ijtc-514	120	7	test	test	NOUN
ijtc-514	120	8	test	test	NOUN
ijtc-514	120	9	on	on	ADP
ijtc-514	120	10	the	the	DET
ijtc-514	120	11	independent	independent	ADJ
ijtc-514	120	12	variable	variable	ADJ
ijtc-514	120	13	professional	professional	ADJ
ijtc-514	120	14	ethics	ethic	NOUN
ijtc-514	120	15	(	(	PUNCT
ijtc-514	120	16	x2	x2	PROPN
ijtc-514	120	17	)	)	PUNCT
ijtc-514	120	18	showed	show	VERB
ijtc-514	120	19	the	the	DET
ijtc-514	120	20	results	result	NOUN
ijtc-514	120	21	of	of	ADP
ijtc-514	120	22	t	t	NOUN
ijtc-514	120	23	-	-	PUNCT
ijtc-514	120	24	count	count	NOUN
ijtc-514	120	25	of	of	ADP
ijtc-514	120	26	5.031	5.031	NUM
ijtc-514	120	27	,	,	PUNCT
ijtc-514	120	28	while	while	SCONJ
ijtc-514	120	29	for	for	ADP
ijtc-514	120	30	t	t	NOUN
ijtc-514	120	31	-	-	PUNCT
ijtc-514	120	32	table	table	NOUN
ijtc-514	120	33	with	with	ADP
ijtc-514	120	34	a	a	DET
ijtc-514	120	35	significance	significance	NOUN
ijtc-514	120	36	level	level	NOUN
ijtc-514	120	37	(	(	PUNCT
ijtc-514	120	38	α	α	NOUN
ijtc-514	120	39	)	)	PUNCT
ijtc-514	120	40	=	=	SYM
ijtc-514	120	41	5	5	NUM
ijtc-514	120	42	%	%	NOUN
ijtc-514	120	43	,	,	PUNCT
ijtc-514	120	44	namely	namely	ADV
ijtc-514	120	45	0.05	0.05	NUM
ijtc-514	120	46	and	and	CCONJ
ijtc-514	120	47	degrees	degree	NOUN
ijtc-514	120	48	of	of	ADP
ijtc-514	120	49	freedom	freedom	NOUN
ijtc-514	120	50	(	(	PUNCT
ijtc-514	120	51	dk	dk	X
ijtc-514	120	52	)	)	PUNCT
ijtc-514	120	53	=	=	NOUN
ijtc-514	120	54	92	92	NUM
ijtc-514	120	55	-	-	SYM
ijtc-514	120	56	2	2	NUM
ijtc-514	120	57	≈	≈	NUM
ijtc-514	120	58	90	90	NUM
ijtc-514	120	59	then	then	ADV
ijtc-514	120	60	the	the	DET
ijtc-514	120	61	obtained	obtain	VERB
ijtc-514	120	62	value	value	NOUN
ijtc-514	120	63	ttable	ttable	ADJ
ijtc-514	120	64	is	be	AUX
ijtc-514	120	65	1.986675	1.986675	NUM
ijtc-514	120	66	≈	≈	NUM
ijtc-514	120	67	1.987	1.987	NUM
ijtc-514	120	68	.	.	PUNCT
ijtc-514	121	1	the	the	DET
ijtc-514	121	2	results	result	NOUN
ijtc-514	121	3	of	of	ADP
ijtc-514	121	4	the	the	DET
ijtc-514	121	5	t	t	NOUN
ijtc-514	121	6	-	-	PUNCT
ijtc-514	121	7	test	test	NOUN
ijtc-514	121	8	calculation	calculation	NOUN
ijtc-514	121	9	can	can	AUX
ijtc-514	121	10	be	be	AUX
ijtc-514	121	11	concluded	conclude	VERB
ijtc-514	121	12	that	that	SCONJ
ijtc-514	121	13	the	the	DET
ijtc-514	121	14	acceptance	acceptance	NOUN
ijtc-514	121	15	of	of	ADP
ijtc-514	121	16	ha	ha	INTJ
ijtc-514	121	17	,	,	PUNCT
ijtc-514	121	18	because	because	SCONJ
ijtc-514	121	19	the	the	DET
ijtc-514	121	20	results	result	NOUN
ijtc-514	121	21	of	of	ADP
ijtc-514	121	22	the	the	DET
ijtc-514	121	23	calculation	calculation	NOUN
ijtc-514	121	24	of	of	ADP
ijtc-514	121	25	t	t	PROPN
ijtc-514	121	26	count	count	VERB
ijtc-514	121	27	5.031	5.031	NUM
ijtc-514	121	28	>	>	SYM
ijtc-514	121	29	1.987	1.987	NUM
ijtc-514	121	30	treble	treble	ADJ
ijtc-514	121	31	,	,	PUNCT
ijtc-514	121	32	it	it	PRON
ijtc-514	121	33	can	can	AUX
ijtc-514	121	34	be	be	AUX
ijtc-514	121	35	said	say	VERB
ijtc-514	121	36	that	that	SCONJ
ijtc-514	121	37	the	the	DET
ijtc-514	121	38	independent	independent	ADJ
ijtc-514	121	39	variable	variable	ADJ
ijtc-514	121	40	professional	professional	ADJ
ijtc-514	121	41	ethics	ethic	NOUN
ijtc-514	121	42	(	(	PUNCT
ijtc-514	121	43	x2	x2	PROPN
ijtc-514	121	44	)	)	PUNCT
ijtc-514	121	45	has	have	VERB
ijtc-514	121	46	a	a	DET
ijtc-514	121	47	significant	significant	ADJ
ijtc-514	121	48	effect	effect	NOUN
ijtc-514	121	49	on	on	ADP
ijtc-514	121	50	auditor	auditor	NOUN
ijtc-514	121	51	performance	performance	NOUN
ijtc-514	121	52	(	(	PUNCT
ijtc-514	121	53	y	y	NOUN
ijtc-514	121	54	)	)	PUNCT
ijtc-514	121	55	.	.	PUNCT
ijtc-514	122	1	a	a	DET
ijtc-514	122	2	significant	significant	ADJ
ijtc-514	122	3	influence	influence	NOUN
ijtc-514	122	4	on	on	ADP
ijtc-514	122	5	the	the	DET
ijtc-514	122	6	dependent	dependent	ADJ
ijtc-514	122	7	variable	variable	NOUN
ijtc-514	122	8	means	mean	VERB
ijtc-514	122	9	the	the	DET
ijtc-514	122	10	acceptance	acceptance	NOUN
ijtc-514	122	11	of	of	ADP
ijtc-514	122	12	ha	ha	INTJ
ijtc-514	122	13	by	by	ADP
ijtc-514	122	14	testing	test	VERB
ijtc-514	122	15	the	the	DET
ijtc-514	122	16	results	result	NOUN
ijtc-514	122	17	of	of	ADP
ijtc-514	122	18	a	a	DET
ijtc-514	122	19	significance	significance	NOUN
ijtc-514	122	20	value	value	NOUN
ijtc-514	122	21	of	of	ADP
ijtc-514	122	22	0.000	0.000	NUM
ijtc-514	122	23	<	<	NOUN
ijtc-514	122	24	0.05	0.05	NUM
ijtc-514	122	25	indicating	indicate	VERB
ijtc-514	122	26	a	a	DET
ijtc-514	122	27	strong	strong	ADJ
ijtc-514	122	28	significant	significant	ADJ
ijtc-514	122	29	effect	effect	NOUN
ijtc-514	122	30	.	.	PUNCT
ijtc-514	123	1	thus	thus	ADV
ijtc-514	123	2	,	,	PUNCT
ijtc-514	123	3	this	this	DET
ijtc-514	123	4	hypothesis	hypothesis	NOUN
ijtc-514	123	5	test	test	NOUN
ijtc-514	123	6	answers	answer	VERB
ijtc-514	123	7	the	the	DET
ijtc-514	123	8	formulation	formulation	NOUN
ijtc-514	123	9	of	of	ADP
ijtc-514	123	10	the	the	DET
ijtc-514	123	11	problem	problem	NOUN
ijtc-514	123	12	in	in	ADP
ijtc-514	123	13	this	this	DET
ijtc-514	123	14	study	study	NOUN
ijtc-514	123	15	,	,	PUNCT
ijtc-514	123	16	namely	namely	ADV
ijtc-514	123	17	whether	whether	SCONJ
ijtc-514	123	18	professional	professional	ADJ
ijtc-514	123	19	ethics	ethic	NOUN
ijtc-514	123	20	have	have	VERB
ijtc-514	123	21	an	an	DET
ijtc-514	123	22	effect	effect	NOUN
ijtc-514	123	23	on	on	ADP
ijtc-514	123	24	auditor	auditor	NOUN
ijtc-514	123	25	performance	performance	NOUN
ijtc-514	123	26	,	,	PUNCT
ijtc-514	123	27	and	and	CCONJ
ijtc-514	123	28	the	the	DET
ijtc-514	123	29	results	result	NOUN
ijtc-514	123	30	of	of	ADP
ijtc-514	123	31	the	the	DET
ijtc-514	123	32	calculation	calculation	NOUN
ijtc-514	123	33	of	of	ADP
ijtc-514	123	34	the	the	DET
ijtc-514	123	35	hypothesis	hypothesis	NOUN
ijtc-514	123	36	test	test	NOUN
ijtc-514	123	37	can	can	AUX
ijtc-514	123	38	be	be	AUX
ijtc-514	123	39	stated	state	VERB
ijtc-514	123	40	that	that	SCONJ
ijtc-514	123	41	professional	professional	ADJ
ijtc-514	123	42	ethics	ethic	NOUN
ijtc-514	123	43	has	have	VERB
ijtc-514	123	44	a	a	DET
ijtc-514	123	45	positive	positive	ADJ
ijtc-514	123	46	and	and	CCONJ
ijtc-514	123	47	significant	significant	ADJ
ijtc-514	123	48	effect	effect	NOUN
ijtc-514	123	49	on	on	ADP
ijtc-514	123	50	auditor	auditor	NOUN
ijtc-514	123	51	performance	performance	NOUN
ijtc-514	123	52	.	.	PUNCT
ijtc-514	124	1	multiple	multiple	ADJ
ijtc-514	124	2	r	r	NOUN
ijtc-514	124	3	coefficient	coefficient	NOUN
ijtc-514	124	4	of	of	ADP
ijtc-514	124	5	determination	determination	NOUN
ijtc-514	124	6	test	test	NOUN
ijtc-514	124	7	table	table	NOUN
ijtc-514	124	8	3	3	NUM
ijtc-514	124	9	multiple	multiple	NOUN
ijtc-514	124	10	r	r	NOUN
ijtc-514	124	11	coefficient	coefficient	NOUN
ijtc-514	124	12	of	of	ADP
ijtc-514	124	13	determination	determination	NOUN
ijtc-514	124	14	test	test	NOUN
ijtc-514	124	15	results	result	NOUN
ijtc-514	124	16	model	model	NOUN
ijtc-514	124	17	r	r	NOUN
ijtc-514	124	18	r	r	NOUN
ijtc-514	124	19	square	square	ADJ
ijtc-514	124	20	adjusted	adjust	VERB
ijtc-514	124	21	r	r	NOUN
ijtc-514	124	22	square	square	ADJ
ijtc-514	124	23	std	std	NOUN
ijtc-514	124	24	.	.	PUNCT
ijtc-514	125	1	error	error	NOUN
ijtc-514	125	2	of	of	ADP
ijtc-514	125	3	the	the	DET
ijtc-514	125	4	estimate	estimate	NOUN
ijtc-514	125	5	1	1	NUM
ijtc-514	125	6	,	,	PUNCT
ijtc-514	125	7	615a	615a	PROPN
ijtc-514	125	8	,	,	PUNCT
ijtc-514	125	9	379	379	NUM
ijtc-514	125	10	,	,	PUNCT
ijtc-514	125	11	365	365	NUM
ijtc-514	125	12	4,070	4,070	NUM
ijtc-514	125	13	a.	a.	NOUN
ijtc-514	125	14	predictors	predictor	NOUN
ijtc-514	125	15	:	:	PUNCT
ijtc-514	125	16	(	(	PUNCT
ijtc-514	125	17	constant	constant	ADJ
ijtc-514	125	18	)	)	PUNCT
ijtc-514	125	19	,	,	PUNCT
ijtc-514	125	20	professional	professional	ADJ
ijtc-514	125	21	ethics	ethic	NOUN
ijtc-514	125	22	,	,	PUNCT
ijtc-514	125	23	computer	computer	NOUN
ijtc-514	125	24	assisted	assist	VERB
ijtc-514	125	25	auditing	auditing	NOUN
ijtc-514	125	26	tools	tool	NOUN
ijtc-514	125	27	and	and	CCONJ
ijtc-514	125	28	techniques	technique	NOUN
ijtc-514	125	29	source	source	NOUN
ijtc-514	125	30	:	:	PUNCT
ijtc-514	125	31	results	result	NOUN
ijtc-514	125	32	of	of	ADP
ijtc-514	125	33	data	datum	NOUN
ijtc-514	125	34	processing	processing	NOUN
ijtc-514	125	35	with	with	ADP
ijtc-514	125	36	spss	spss	PROPN
ijtc-514	125	37	based	base	VERB
ijtc-514	125	38	on	on	ADP
ijtc-514	125	39	the	the	DET
ijtc-514	125	40	calculation	calculation	NOUN
ijtc-514	125	41	results	result	VERB
ijtc-514	125	42	in	in	ADP
ijtc-514	125	43	table	table	NOUN
ijtc-514	125	44	4.9	4.9	NUM
ijtc-514	125	45	,	,	PUNCT
ijtc-514	125	46	it	it	PRON
ijtc-514	125	47	can	can	AUX
ijtc-514	125	48	be	be	AUX
ijtc-514	125	49	seen	see	VERB
ijtc-514	125	50	that	that	SCONJ
ijtc-514	125	51	the	the	DET
ijtc-514	125	52	adjusted	adjust	VERB
ijtc-514	125	53	r	r	NOUN
ijtc-514	125	54	square	square	NOUN
ijtc-514	125	55	for	for	ADP
ijtc-514	125	56	the	the	DET
ijtc-514	125	57	dependent	dependent	ADJ
ijtc-514	125	58	variable	variable	NOUN
ijtc-514	125	59	(	(	PUNCT
ijtc-514	125	60	auditor	auditor	NOUN
ijtc-514	125	61	performance	performance	NOUN
ijtc-514	125	62	)	)	PUNCT
ijtc-514	125	63	is	be	AUX
ijtc-514	125	64	0.365	0.365	NUM
ijtc-514	125	65	.	.	PUNCT
ijtc-514	126	1	this	this	PRON
ijtc-514	126	2	means	mean	VERB
ijtc-514	126	3	that	that	SCONJ
ijtc-514	126	4	the	the	DET
ijtc-514	126	5	auditor	auditor	NOUN
ijtc-514	126	6	's	's	PART
ijtc-514	126	7	performance	performance	NOUN
ijtc-514	126	8	can	can	AUX
ijtc-514	126	9	be	be	AUX
ijtc-514	126	10	explained	explain	VERB
ijtc-514	126	11	by	by	ADP
ijtc-514	126	12	the	the	DET
ijtc-514	126	13	variable	variable	ADJ
ijtc-514	126	14	computer	computer	NOUN
ijtc-514	126	15	assisted	assist	VERB
ijtc-514	126	16	auditing	auditing	NOUN
ijtc-514	126	17	tools	tool	NOUN
ijtc-514	126	18	and	and	CCONJ
ijtc-514	126	19	techniques	technique	NOUN
ijtc-514	126	20	and	and	CCONJ
ijtc-514	126	21	professional	professional	ADJ
ijtc-514	126	22	ethics	ethic	NOUN
ijtc-514	126	23	by	by	ADP
ijtc-514	126	24	36.5	36.5	NUM
ijtc-514	126	25	%	%	NOUN
ijtc-514	126	26	,	,	PUNCT
ijtc-514	126	27	while	while	SCONJ
ijtc-514	126	28	the	the	DET
ijtc-514	126	29	remaining	remain	VERB
ijtc-514	126	30	63.5	63.5	NUM
ijtc-514	126	31	%	%	NOUN
ijtc-514	126	32	is	be	AUX
ijtc-514	126	33	explained	explain	VERB
ijtc-514	126	34	by	by	ADP
ijtc-514	126	35	other	other	ADJ
ijtc-514	126	36	factors	factor	NOUN
ijtc-514	126	37	not	not	PART
ijtc-514	126	38	included	include	VERB
ijtc-514	126	39	in	in	ADP
ijtc-514	126	40	this	this	DET
ijtc-514	126	41	study	study	NOUN
ijtc-514	126	42	.	.	PUNCT
ijtc-514	127	1	f	f	PROPN
ijtc-514	127	2	test	test	NOUN
ijtc-514	127	3	table	table	NOUN
ijtc-514	127	4	4	4	NUM
ijtc-514	127	5	f	f	NOUN
ijtc-514	127	6	test	test	NOUN
ijtc-514	127	7	results	result	NOUN
ijtc-514	127	8	(	(	PUNCT
ijtc-514	127	9	simultaneous	simultaneous	ADJ
ijtc-514	127	10	)	)	PUNCT
ijtc-514	127	11	anovaa	anovaa	PROPN
ijtc-514	127	12	model	model	PROPN
ijtc-514	127	13	sum	sum	NOUN
ijtc-514	127	14	of	of	ADP
ijtc-514	127	15	squares	square	NOUN
ijtc-514	127	16	df	df	PROPN
ijtc-514	127	17	mean	mean	PROPN
ijtc-514	127	18	square	square	PROPN
ijtc-514	127	19	f	f	PROPN
ijtc-514	127	20	sig	sig	PROPN
ijtc-514	127	21	.	.	PROPN
ijtc-514	127	22	1	1	NUM
ijtc-514	127	23	regression	regression	NOUN
ijtc-514	127	24	898,836	898,836	NUM
ijtc-514	127	25	2	2	NUM
ijtc-514	127	26	449,418	449,418	NUM
ijtc-514	127	27	27,125	27,125	NUM
ijtc-514	127	28	,	,	PUNCT
ijtc-514	127	29	000b	000b	PROPN
ijtc-514	127	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-514	127	31	the	the	DET
ijtc-514	127	32	influence	influence	NOUN
ijtc-514	127	33	computer	computer	NOUN
ijtc-514	127	34	assisted	assist	VERB
ijtc-514	127	35	auditing	auditing	NOUN
ijtc-514	127	36	tools	tool	NOUN
ijtc-514	127	37	and	and	CCONJ
ijtc-514	127	38	techniques	technique	NOUN
ijtc-514	127	39	(	(	PUNCT
ijtc-514	127	40	caatts	caatt	NOUN
ijtc-514	127	41	)	)	PUNCT
ijtc-514	127	42	and	and	CCONJ
ijtc-514	127	43	professional	professional	ADJ
ijtc-514	127	44	ethics	ethic	NOUN
ijtc-514	127	45	on	on	ADP
ijtc-514	127	46	auditor	auditor	NOUN
ijtc-514	127	47	performance	performance	NOUN
ijtc-514	127	48	silalahi	silalahi	NOUN
ijtc-514	127	49	,	,	PUNCT
ijtc-514	127	50	simorangkir	simorangkir	NOUN
ijtc-514	127	51	,	,	PUNCT
ijtc-514	127	52	and	and	CCONJ
ijtc-514	127	53	akbar	akbar	NOUN
ijtc-514	127	54	304	304	NUM
ijtc-514	127	55	|	|	ADV
ijtc-514	127	56	ilomata	ilomata	PROPN
ijtc-514	127	57	international	international	ADJ
ijtc-514	127	58	journal	journal	NOUN
ijtc-514	127	59	of	of	ADP
ijtc-514	127	60	tax	tax	PROPN
ijtc-514	127	61	&	&	CCONJ
ijtc-514	127	62	accounting	account	VERB
ijtc-514	127	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	127	64	residual	residual	ADJ
ijtc-514	127	65	1474,599	1474,599	NUM
ijtc-514	127	66	89	89	NUM
ijtc-514	127	67	16,569	16,569	NUM
ijtc-514	127	68	total	total	NOUN
ijtc-514	127	69	2373,435	2373,435	NUM
ijtc-514	127	70	91	91	NUM
ijtc-514	127	71	a.	a.	NOUN
ijtc-514	127	72	dependent	dependent	ADJ
ijtc-514	127	73	variable	variable	NOUN
ijtc-514	127	74	:	:	PUNCT
ijtc-514	127	75	auditor	auditor	NOUN
ijtc-514	127	76	performance	performance	NOUN
ijtc-514	127	77	b.	b.	PROPN
ijtc-514	127	78	predictors	predictor	NOUN
ijtc-514	127	79	:	:	PUNCT
ijtc-514	127	80	(	(	PUNCT
ijtc-514	127	81	constant	constant	ADJ
ijtc-514	127	82	)	)	PUNCT
ijtc-514	127	83	,	,	PUNCT
ijtc-514	127	84	professional	professional	ADJ
ijtc-514	127	85	ethics	ethic	NOUN
ijtc-514	127	86	,	,	PUNCT
ijtc-514	127	87	computer	computer	NOUN
ijtc-514	127	88	assisted	assist	VERB
ijtc-514	127	89	auditing	auditing	NOUN
ijtc-514	127	90	tools	tool	NOUN
ijtc-514	127	91	and	and	CCONJ
ijtc-514	127	92	techniques	technique	NOUN
ijtc-514	127	93	source	source	NOUN
ijtc-514	127	94	:	:	PUNCT
ijtc-514	127	95	results	result	NOUN
ijtc-514	127	96	of	of	ADP
ijtc-514	127	97	data	datum	NOUN
ijtc-514	127	98	processing	processing	NOUN
ijtc-514	127	99	with	with	ADP
ijtc-514	127	100	spss	spss	PROPN
ijtc-514	127	101	the	the	DET
ijtc-514	127	102	results	result	NOUN
ijtc-514	127	103	of	of	ADP
ijtc-514	127	104	the	the	DET
ijtc-514	127	105	f	f	PROPN
ijtc-514	127	106	test	test	NOUN
ijtc-514	127	107	calculation	calculation	NOUN
ijtc-514	127	108	can	can	AUX
ijtc-514	127	109	be	be	AUX
ijtc-514	127	110	seen	see	VERB
ijtc-514	127	111	that	that	SCONJ
ijtc-514	127	112	the	the	DET
ijtc-514	127	113	value	value	NOUN
ijtc-514	127	114	of	of	ADP
ijtc-514	127	115	f	f	PROPN
ijtc-514	127	116	test	test	NOUN
ijtc-514	127	117	is	be	AUX
ijtc-514	127	118	27.125	27.125	NUM
ijtc-514	127	119	with	with	ADP
ijtc-514	127	120	a	a	DET
ijtc-514	127	121	significance	significance	NOUN
ijtc-514	127	122	level	level	NOUN
ijtc-514	127	123	of	of	ADP
ijtc-514	127	124	=	=	SYM
ijtc-514	127	125	5	5	NUM
ijtc-514	127	126	%	%	NOUN
ijtc-514	127	127	and	and	CCONJ
ijtc-514	127	128	the	the	DET
ijtc-514	127	129	f	f	PROPN
ijtc-514	127	130	table	table	NOUN
ijtc-514	127	131	value	value	NOUN
ijtc-514	127	132	is	be	AUX
ijtc-514	127	133	in	in	ADP
ijtc-514	127	134	accordance	accordance	NOUN
ijtc-514	127	135	with	with	ADP
ijtc-514	127	136	the	the	DET
ijtc-514	127	137	statistical	statistical	ADJ
ijtc-514	127	138	f	f	NOUN
ijtc-514	127	139	table	table	NOUN
ijtc-514	127	140	n	n	CCONJ
ijtc-514	127	141	(	(	PUNCT
ijtc-514	127	142	922	922	NUM
ijtc-514	127	143	=	=	SYM
ijtc-514	127	144	90	90	NUM
ijtc-514	127	145	)	)	PUNCT
ijtc-514	127	146	which	which	PRON
ijtc-514	127	147	is	be	AUX
ijtc-514	127	148	3.10	3.10	NUM
ijtc-514	127	149	.	.	PUNCT
ijtc-514	128	1	this	this	PRON
ijtc-514	128	2	means	mean	VERB
ijtc-514	128	3	that	that	SCONJ
ijtc-514	128	4	in	in	ADP
ijtc-514	128	5	the	the	DET
ijtc-514	128	6	structural	structural	ADJ
ijtc-514	128	7	equation	equation	NOUN
ijtc-514	128	8	,	,	PUNCT
ijtc-514	128	9	the	the	DET
ijtc-514	128	10	two	two	NUM
ijtc-514	128	11	independent	independent	ADJ
ijtc-514	128	12	variables	variable	NOUN
ijtc-514	128	13	have	have	VERB
ijtc-514	128	14	a	a	DET
ijtc-514	128	15	simultaneous	simultaneous	ADJ
ijtc-514	128	16	effect	effect	NOUN
ijtc-514	128	17	on	on	ADP
ijtc-514	128	18	the	the	DET
ijtc-514	128	19	dependent	dependent	ADJ
ijtc-514	128	20	variable	variable	NOUN
ijtc-514	128	21	,	,	PUNCT
ijtc-514	128	22	seen	see	VERB
ijtc-514	128	23	from	from	ADP
ijtc-514	128	24	testing	test	VERB
ijtc-514	128	25	the	the	DET
ijtc-514	128	26	value	value	NOUN
ijtc-514	128	27	of	of	ADP
ijtc-514	128	28	sig	sig	NOUN
ijtc-514	128	29	0.00	0.00	NUM
ijtc-514	128	30	<	<	NOUN
ijtc-514	128	31	0.05	0.05	NUM
ijtc-514	128	32	and	and	CCONJ
ijtc-514	128	33	testing	test	VERB
ijtc-514	128	34	the	the	DET
ijtc-514	128	35	f	f	PROPN
ijtc-514	128	36	value	value	NOUN
ijtc-514	128	37	,	,	PUNCT
ijtc-514	128	38	which	which	PRON
ijtc-514	128	39	shows	show	VERB
ijtc-514	128	40	f	f	PRON
ijtc-514	128	41	count	count	VERB
ijtc-514	128	42	27.125	27.125	NUM
ijtc-514	128	43	>	>	PUNCT
ijtc-514	128	44	3.10	3.10	NUM
ijtc-514	128	45	.	.	PUNCT
ijtc-514	129	1	independent	independent	ADJ
ijtc-514	129	2	computer	computer	NOUN
ijtc-514	129	3	assisted	assist	VERB
ijtc-514	129	4	auditing	auditing	NOUN
ijtc-514	129	5	tools	tool	NOUN
ijtc-514	129	6	and	and	CCONJ
ijtc-514	129	7	techniques	technique	NOUN
ijtc-514	129	8	and	and	CCONJ
ijtc-514	129	9	professional	professional	ADJ
ijtc-514	129	10	ethics	ethic	NOUN
ijtc-514	129	11	have	have	VERB
ijtc-514	129	12	a	a	DET
ijtc-514	129	13	significant	significant	ADJ
ijtc-514	129	14	effect	effect	NOUN
ijtc-514	129	15	on	on	ADP
ijtc-514	129	16	auditor	auditor	NOUN
ijtc-514	129	17	performance	performance	NOUN
ijtc-514	129	18	which	which	PRON
ijtc-514	129	19	is	be	AUX
ijtc-514	129	20	the	the	DET
ijtc-514	129	21	dependent	dependent	ADJ
ijtc-514	129	22	variable	variable	NOUN
ijtc-514	129	23	.	.	PUNCT
ijtc-514	130	1	conclusion	conclusion	NOUN
ijtc-514	130	2	this	this	DET
ijtc-514	130	3	study	study	NOUN
ijtc-514	130	4	was	be	AUX
ijtc-514	130	5	conducted	conduct	VERB
ijtc-514	130	6	to	to	PART
ijtc-514	130	7	examine	examine	VERB
ijtc-514	130	8	the	the	DET
ijtc-514	130	9	effect	effect	NOUN
ijtc-514	130	10	of	of	ADP
ijtc-514	130	11	the	the	DET
ijtc-514	130	12	application	application	NOUN
ijtc-514	130	13	of	of	ADP
ijtc-514	130	14	the	the	DET
ijtc-514	130	15	computer	computer	NOUN
ijtc-514	130	16	assisted	assist	VERB
ijtc-514	130	17	auditing	auditing	NOUN
ijtc-514	130	18	tools	tool	NOUN
ijtc-514	130	19	and	and	CCONJ
ijtc-514	130	20	techniques	technique	NOUN
ijtc-514	130	21	system	system	NOUN
ijtc-514	130	22	and	and	CCONJ
ijtc-514	130	23	professional	professional	ADJ
ijtc-514	130	24	ethics	ethic	NOUN
ijtc-514	130	25	on	on	ADP
ijtc-514	130	26	auditor	auditor	NOUN
ijtc-514	130	27	performance	performance	NOUN
ijtc-514	130	28	.	.	PUNCT
ijtc-514	131	1	based	base	VERB
ijtc-514	131	2	on	on	ADP
ijtc-514	131	3	the	the	DET
ijtc-514	131	4	results	result	NOUN
ijtc-514	131	5	of	of	ADP
ijtc-514	131	6	processing	processing	NOUN
ijtc-514	131	7	and	and	CCONJ
ijtc-514	131	8	analyzing	analyze	VERB
ijtc-514	131	9	the	the	DET
ijtc-514	131	10	data	datum	NOUN
ijtc-514	131	11	collected	collect	VERB
ijtc-514	131	12	,	,	PUNCT
ijtc-514	131	13	it	it	PRON
ijtc-514	131	14	can	can	AUX
ijtc-514	131	15	be	be	AUX
ijtc-514	131	16	concluded	conclude	VERB
ijtc-514	131	17	that	that	SCONJ
ijtc-514	131	18	computer	computer	NOUN
ijtc-514	131	19	assisted	assist	VERB
ijtc-514	131	20	auditing	auditing	NOUN
ijtc-514	131	21	tools	tool	NOUN
ijtc-514	131	22	and	and	CCONJ
ijtc-514	131	23	techniques	technique	NOUN
ijtc-514	131	24	have	have	VERB
ijtc-514	131	25	a	a	DET
ijtc-514	131	26	significant	significant	ADJ
ijtc-514	131	27	influence	influence	NOUN
ijtc-514	131	28	on	on	ADP
ijtc-514	131	29	auditor	auditor	NOUN
ijtc-514	131	30	performance	performance	NOUN
ijtc-514	131	31	.	.	PUNCT
ijtc-514	132	1	this	this	PRON
ijtc-514	132	2	proves	prove	VERB
ijtc-514	132	3	that	that	SCONJ
ijtc-514	132	4	the	the	DET
ijtc-514	132	5	computer	computer	NOUN
ijtc-514	132	6	assisted	assist	VERB
ijtc-514	132	7	auditing	auditing	NOUN
ijtc-514	132	8	tools	tool	NOUN
ijtc-514	132	9	and	and	CCONJ
ijtc-514	132	10	techniques	technique	NOUN
ijtc-514	132	11	system	system	NOUN
ijtc-514	132	12	facilitates	facilitate	VERB
ijtc-514	132	13	the	the	DET
ijtc-514	132	14	work	work	NOUN
ijtc-514	132	15	of	of	ADP
ijtc-514	132	16	the	the	DET
ijtc-514	132	17	auditor	auditor	NOUN
ijtc-514	132	18	and	and	CCONJ
ijtc-514	132	19	improves	improve	VERB
ijtc-514	132	20	the	the	DET
ijtc-514	132	21	performance	performance	NOUN
ijtc-514	132	22	of	of	ADP
ijtc-514	132	23	the	the	DET
ijtc-514	132	24	auditor	auditor	NOUN
ijtc-514	132	25	.	.	PUNCT
ijtc-514	133	1	thus	thus	ADV
ijtc-514	133	2	,	,	PUNCT
ijtc-514	133	3	it	it	PRON
ijtc-514	133	4	can	can	AUX
ijtc-514	133	5	be	be	AUX
ijtc-514	133	6	stated	state	VERB
ijtc-514	133	7	that	that	SCONJ
ijtc-514	133	8	the	the	DET
ijtc-514	133	9	application	application	NOUN
ijtc-514	133	10	of	of	ADP
ijtc-514	133	11	the	the	DET
ijtc-514	133	12	computer	computer	NOUN
ijtc-514	133	13	assisted	assist	VERB
ijtc-514	133	14	auditing	auditing	NOUN
ijtc-514	133	15	tools	tool	NOUN
ijtc-514	133	16	and	and	CCONJ
ijtc-514	133	17	techniques	technique	NOUN
ijtc-514	133	18	system	system	NOUN
ijtc-514	133	19	has	have	VERB
ijtc-514	133	20	a	a	DET
ijtc-514	133	21	significant	significant	ADJ
ijtc-514	133	22	effect	effect	NOUN
ijtc-514	133	23	on	on	ADP
ijtc-514	133	24	the	the	DET
ijtc-514	133	25	auditor	auditor	NOUN
ijtc-514	133	26	's	's	PART
ijtc-514	133	27	performance	performance	NOUN
ijtc-514	133	28	.	.	PUNCT
ijtc-514	134	1	furthermore	furthermore	ADV
ijtc-514	134	2	,	,	PUNCT
ijtc-514	134	3	the	the	DET
ijtc-514	134	4	professional	professional	ADJ
ijtc-514	134	5	ethics	ethic	NOUN
ijtc-514	134	6	variable	variable	NOUN
ijtc-514	134	7	has	have	VERB
ijtc-514	134	8	a	a	DET
ijtc-514	134	9	significant	significant	ADJ
ijtc-514	134	10	influence	influence	NOUN
ijtc-514	134	11	on	on	ADP
ijtc-514	134	12	auditor	auditor	NOUN
ijtc-514	134	13	performance	performance	NOUN
ijtc-514	134	14	.	.	PUNCT
ijtc-514	135	1	this	this	PRON
ijtc-514	135	2	proves	prove	VERB
ijtc-514	135	3	that	that	SCONJ
ijtc-514	135	4	the	the	PRON
ijtc-514	135	5	more	more	ADV
ijtc-514	135	6	the	the	DET
ijtc-514	135	7	auditor	auditor	NOUN
ijtc-514	135	8	upholds	uphold	VERB
ijtc-514	135	9	professional	professional	ADJ
ijtc-514	135	10	ethics	ethic	NOUN
ijtc-514	135	11	,	,	PUNCT
ijtc-514	135	12	the	the	PRON
ijtc-514	135	13	more	more	ADV
ijtc-514	135	14	the	the	DET
ijtc-514	135	15	auditor	auditor	NOUN
ijtc-514	135	16	's	's	PART
ijtc-514	135	17	performance	performance	NOUN
ijtc-514	135	18	will	will	AUX
ijtc-514	135	19	improve	improve	VERB
ijtc-514	135	20	.	.	PUNCT
ijtc-514	136	1	in	in	ADP
ijtc-514	136	2	this	this	DET
ijtc-514	136	3	study	study	NOUN
ijtc-514	136	4	also	also	ADV
ijtc-514	136	5	resulted	result	VERB
ijtc-514	136	6	in	in	ADP
ijtc-514	136	7	the	the	DET
ijtc-514	136	8	conclusion	conclusion	NOUN
ijtc-514	136	9	that	that	SCONJ
ijtc-514	136	10	the	the	DET
ijtc-514	136	11	variables	variable	NOUN
ijtc-514	136	12	of	of	ADP
ijtc-514	136	13	computer	computer	NOUN
ijtc-514	136	14	assisted	assist	VERB
ijtc-514	136	15	auditing	auditing	NOUN
ijtc-514	136	16	tools	tool	NOUN
ijtc-514	136	17	and	and	CCONJ
ijtc-514	136	18	techniques	technique	NOUN
ijtc-514	136	19	and	and	CCONJ
ijtc-514	136	20	professional	professional	ADJ
ijtc-514	136	21	ethics	ethic	NOUN
ijtc-514	136	22	together	together	ADV
ijtc-514	136	23	influence	influence	VERB
ijtc-514	136	24	the	the	DET
ijtc-514	136	25	auditor	auditor	NOUN
ijtc-514	136	26	's	's	PART
ijtc-514	136	27	performance	performance	NOUN
ijtc-514	136	28	.	.	PUNCT
ijtc-514	137	1	this	this	PRON
ijtc-514	137	2	shows	show	VERB
ijtc-514	137	3	that	that	SCONJ
ijtc-514	137	4	if	if	SCONJ
ijtc-514	137	5	the	the	DET
ijtc-514	137	6	auditor	auditor	NOUN
ijtc-514	137	7	applies	apply	VERB
ijtc-514	137	8	the	the	DET
ijtc-514	137	9	computer	computer	NOUN
ijtc-514	137	10	assisted	assist	VERB
ijtc-514	137	11	auditing	auditing	NOUN
ijtc-514	137	12	tools	tool	NOUN
ijtc-514	137	13	and	and	CCONJ
ijtc-514	137	14	techniques	technique	NOUN
ijtc-514	137	15	system	system	NOUN
ijtc-514	137	16	in	in	ADP
ijtc-514	137	17	audit	audit	NOUN
ijtc-514	137	18	activities	activity	NOUN
ijtc-514	137	19	and	and	CCONJ
ijtc-514	137	20	the	the	DET
ijtc-514	137	21	level	level	NOUN
ijtc-514	137	22	of	of	ADP
ijtc-514	137	23	auditor	auditor	NOUN
ijtc-514	137	24	compliance	compliance	NOUN
ijtc-514	137	25	with	with	ADP
ijtc-514	137	26	professional	professional	ADJ
ijtc-514	137	27	ethics	ethic	NOUN
ijtc-514	137	28	is	be	AUX
ijtc-514	137	29	high	high	ADJ
ijtc-514	137	30	,	,	PUNCT
ijtc-514	137	31	it	it	PRON
ijtc-514	137	32	can	can	AUX
ijtc-514	137	33	improve	improve	VERB
ijtc-514	137	34	the	the	DET
ijtc-514	137	35	performance	performance	NOUN
ijtc-514	137	36	of	of	ADP
ijtc-514	137	37	the	the	DET
ijtc-514	137	38	auditor	auditor	NOUN
ijtc-514	137	39	.	.	PUNCT
ijtc-514	138	1	reference	reference	PROPN
ijtc-514	138	2	alissa	alissa	PROPN
ijtc-514	138	3	,	,	PUNCT
ijtc-514	138	4	w.	w.	PROPN
ijtc-514	138	5	,	,	PUNCT
ijtc-514	138	6	capkun	capkun	PROPN
ijtc-514	138	7	,	,	PUNCT
ijtc-514	138	8	v.	v.	ADV
ijtc-514	138	9	,	,	PUNCT
ijtc-514	138	10	jeanjean	jeanjean	ADJ
ijtc-514	138	11	,	,	PUNCT
ijtc-514	138	12	t.	t.	PROPN
ijtc-514	138	13	,	,	PUNCT
ijtc-514	138	14	&	&	CCONJ
ijtc-514	138	15	suca	suca	NOUN
ijtc-514	138	16	,	,	PUNCT
ijtc-514	138	17	n.	n.	NOUN
ijtc-514	138	18	(	(	PUNCT
ijtc-514	138	19	2014	2014	NUM
ijtc-514	138	20	)	)	PUNCT
ijtc-514	138	21	.	.	PUNCT
ijtc-514	139	1	an	an	DET
ijtc-514	139	2	empirical	empirical	ADJ
ijtc-514	139	3	investigation	investigation	NOUN
ijtc-514	139	4	of	of	ADP
ijtc-514	139	5	the	the	DET
ijtc-514	139	6	impact	impact	NOUN
ijtc-514	139	7	of	of	ADP
ijtc-514	139	8	audit	audit	NOUN
ijtc-514	139	9	and	and	CCONJ
ijtc-514	139	10	auditor	auditor	NOUN
ijtc-514	139	11	characteristics	characteristic	NOUN
ijtc-514	139	12	on	on	ADP
ijtc-514	139	13	auditor	auditor	NOUN
ijtc-514	139	14	performance	performance	NOUN
ijtc-514	139	15	.	.	PUNCT
ijtc-514	140	1	accounting	accounting	NOUN
ijtc-514	140	2	,	,	PUNCT
ijtc-514	140	3	organizations	organization	NOUN
ijtc-514	140	4	and	and	CCONJ
ijtc-514	140	5	society	society	NOUN
ijtc-514	140	6	,	,	PUNCT
ijtc-514	140	7	39(7	39(7	NUM
ijtc-514	140	8	)	)	PUNCT
ijtc-514	140	9	,	,	PUNCT
ijtc-514	140	10	495–510	495–510	NUM
ijtc-514	140	11	.	.	PUNCT
ijtc-514	141	1	https://doi.org/10.1016/j.aos.2014.06.003	https://doi.org/10.1016/j.aos.2014.06.003	PROPN
ijtc-514	141	2	ardillah	ardillah	PROPN
ijtc-514	141	3	,	,	PUNCT
ijtc-514	141	4	k.	k.	PROPN
ijtc-514	141	5	,	,	PUNCT
ijtc-514	141	6	&	&	CCONJ
ijtc-514	141	7	chandra	chandra	PROPN
ijtc-514	141	8	,	,	PUNCT
ijtc-514	141	9	r.	r.	PROPN
ijtc-514	141	10	(	(	PUNCT
ijtc-514	141	11	2022	2022	NUM
ijtc-514	141	12	)	)	PUNCT
ijtc-514	141	13	.	.	PUNCT
ijtc-514	142	1	auditor	auditor	NOUN
ijtc-514	142	2	independence	independence	NOUN
ijtc-514	142	3	,	,	PUNCT
ijtc-514	142	4	auditor	auditor	NOUN
ijtc-514	142	5	ethics	ethic	NOUN
ijtc-514	142	6	,	,	PUNCT
ijtc-514	142	7	auditor	auditor	NOUN
ijtc-514	142	8	experience	experience	NOUN
ijtc-514	142	9	,	,	PUNCT
ijtc-514	142	10	and	and	CCONJ
ijtc-514	142	11	due	due	ADJ
ijtc-514	142	12	professional	professional	ADJ
ijtc-514	142	13	care	care	NOUN
ijtc-514	142	14	on	on	ADP
ijtc-514	142	15	audit	audit	NOUN
ijtc-514	142	16	quality	quality	NOUN
ijtc-514	142	17	.	.	PUNCT
ijtc-514	143	1	accounting	accounting	NOUN
ijtc-514	143	2	profession	profession	NOUN
ijtc-514	143	3	journal	journal	NOUN
ijtc-514	143	4	,	,	PUNCT
ijtc-514	143	5	4(1	4(1	NUM
ijtc-514	143	6	)	)	PUNCT
ijtc-514	143	7	.	.	PUNCT
ijtc-514	144	1	https://doi.org/10.35593/apaji.v4i1.39	https://doi.org/10.35593/apaji.v4i1.39	VERB
ijtc-514	144	2	arianti	arianti	ADV
ijtc-514	144	3	,	,	PUNCT
ijtc-514	144	4	h.	h.	PROPN
ijtc-514	144	5	(	(	PUNCT
ijtc-514	144	6	2015	2015	NUM
ijtc-514	144	7	)	)	PUNCT
ijtc-514	144	8	.	.	PUNCT
ijtc-514	145	1	faktor	faktor	NOUN
ijtc-514	145	2	-	-	PUNCT
ijtc-514	145	3	faktor	faktor	PROPN
ijtc-514	145	4	yang	yang	PROPN
ijtc-514	145	5	mempengaruhi	mempengaruhi	VERB
ijtc-514	145	6	kinerja	kinerja	PROPN
ijtc-514	145	7	auditor	auditor	NOUN
ijtc-514	145	8	(	(	PUNCT
ijtc-514	145	9	studi	studi	PROPN
ijtc-514	145	10	empiris	empiris	PROPN
ijtc-514	145	11	pada	pada	PROPN
ijtc-514	145	12	kap	kap	PROPN
ijtc-514	145	13	di	di	PROPN
ijtc-514	145	14	surakarta	surakarta	PROPN
ijtc-514	145	15	dan	dan	PROPN
ijtc-514	145	16	yogyakarta	yogyakarta	PROPN
ijtc-514	145	17	)	)	PUNCT
ijtc-514	146	1	[	[	X
ijtc-514	146	2	universitas	universita	NOUN
ijtc-514	146	3	muhammadiyah	muhammadiyah	ADP
ijtc-514	146	4	surakarta	surakarta	NOUN
ijtc-514	146	5	]	]	PUNCT
ijtc-514	146	6	.	.	PUNCT
ijtc-514	147	1	http://eprints.ums.ac.id/35506/	http://eprints.ums.ac.id/35506/	ADJ
ijtc-514	147	2	arikunto	arikunto	PROPN
ijtc-514	147	3	,	,	PUNCT
ijtc-514	147	4	s.	s.	PROPN
ijtc-514	147	5	(	(	PUNCT
ijtc-514	147	6	2013	2013	NUM
ijtc-514	147	7	)	)	PUNCT
ijtc-514	147	8	.	.	PUNCT
ijtc-514	148	1	prosedur	prosedur	PROPN
ijtc-514	148	2	penelitian	penelitian	NOUN
ijtc-514	148	3	:	:	PUNCT
ijtc-514	148	4	suatu	suatu	PROPN
ijtc-514	148	5	pendekatan	pendekatan	PROPN
ijtc-514	148	6	praktik	praktik	PROPN
ijtc-514	148	7	(	(	PUNCT
ijtc-514	148	8	8th	8th	ADJ
ijtc-514	148	9	ed	ed	NOUN
ijtc-514	148	10	.	.	PUNCT
ijtc-514	148	11	)	)	PUNCT
ijtc-514	148	12	.	.	PUNCT
ijtc-514	149	1	rineka	rineka	NOUN
ijtc-514	149	2	cipta	cipta	VERB
ijtc-514	149	3	.	.	PUNCT
ijtc-514	150	1	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	https://opac.perpusnas.go.id/detailopac.aspx?id=217760	PRON
ijtc-514	150	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-514	150	3	the	the	DET
ijtc-514	150	4	influence	influence	NOUN
ijtc-514	150	5	computer	computer	NOUN
ijtc-514	150	6	assisted	assist	VERB
ijtc-514	150	7	auditing	auditing	NOUN
ijtc-514	150	8	tools	tool	NOUN
ijtc-514	150	9	and	and	CCONJ
ijtc-514	150	10	techniques	technique	NOUN
ijtc-514	150	11	(	(	PUNCT
ijtc-514	150	12	caatts	caatt	NOUN
ijtc-514	150	13	)	)	PUNCT
ijtc-514	150	14	and	and	CCONJ
ijtc-514	150	15	professional	professional	ADJ
ijtc-514	150	16	ethics	ethic	NOUN
ijtc-514	150	17	on	on	ADP
ijtc-514	150	18	auditor	auditor	NOUN
ijtc-514	150	19	performance	performance	NOUN
ijtc-514	150	20	silalahi	silalahi	NOUN
ijtc-514	150	21	,	,	PUNCT
ijtc-514	150	22	simorangkir	simorangkir	NOUN
ijtc-514	150	23	,	,	PUNCT
ijtc-514	150	24	and	and	CCONJ
ijtc-514	150	25	akbar	akbar	VERB
ijtc-514	150	26	305	305	NUM
ijtc-514	150	27	|	|	ADV
ijtc-514	150	28	ilomata	ilomata	PROPN
ijtc-514	150	29	international	international	ADJ
ijtc-514	150	30	journal	journal	NOUN
ijtc-514	150	31	of	of	ADP
ijtc-514	150	32	tax	tax	PROPN
ijtc-514	150	33	&	&	CCONJ
ijtc-514	150	34	accounting	accounting	PROPN
ijtc-514	150	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	150	36	belfo	belfo	PROPN
ijtc-514	150	37	,	,	PUNCT
ijtc-514	150	38	f.	f.	PROPN
ijtc-514	150	39	,	,	PUNCT
ijtc-514	150	40	&	&	CCONJ
ijtc-514	150	41	trigo	trigo	PROPN
ijtc-514	150	42	,	,	PUNCT
ijtc-514	150	43	a.	a.	NOUN
ijtc-514	150	44	(	(	PUNCT
ijtc-514	150	45	2013	2013	NUM
ijtc-514	150	46	)	)	PUNCT
ijtc-514	150	47	.	.	PUNCT
ijtc-514	151	1	accounting	account	VERB
ijtc-514	151	2	information	information	NOUN
ijtc-514	151	3	systems	system	NOUN
ijtc-514	151	4	:	:	PUNCT
ijtc-514	151	5	tradition	tradition	NOUN
ijtc-514	151	6	and	and	CCONJ
ijtc-514	151	7	future	future	ADJ
ijtc-514	151	8	directions	direction	NOUN
ijtc-514	151	9	.	.	PUNCT
ijtc-514	152	1	procedia	procedia	PROPN
ijtc-514	152	2	technology	technology	NOUN
ijtc-514	152	3	,	,	PUNCT
ijtc-514	152	4	9	9	NUM
ijtc-514	152	5	,	,	PUNCT
ijtc-514	152	6	536–546	536–546	NUM
ijtc-514	152	7	.	.	PUNCT
ijtc-514	152	8	https://doi.org/10.1016/j.protcy.2013.12.060	https://doi.org/10.1016/j.protcy.2013.12.060	NOUN
ijtc-514	152	9	causholli	causholli	NOUN
ijtc-514	152	10	,	,	PUNCT
ijtc-514	152	11	m.	m.	NOUN
ijtc-514	152	12	,	,	PUNCT
ijtc-514	152	13	floyd	floyd	PROPN
ijtc-514	152	14	,	,	PUNCT
ijtc-514	152	15	t.	t.	PROPN
ijtc-514	152	16	,	,	PUNCT
ijtc-514	152	17	jenkins	jenkins	PROPN
ijtc-514	152	18	,	,	PUNCT
ijtc-514	152	19	n.	n.	PROPN
ijtc-514	152	20	t.	t.	PROPN
ijtc-514	152	21	,	,	PUNCT
ijtc-514	152	22	&	&	CCONJ
ijtc-514	152	23	soltis	soltis	PROPN
ijtc-514	152	24	,	,	PUNCT
ijtc-514	152	25	s.	s.	PROPN
ijtc-514	152	26	m.	m.	PROPN
ijtc-514	152	27	(	(	PUNCT
ijtc-514	152	28	2021	2021	NUM
ijtc-514	152	29	)	)	PUNCT
ijtc-514	152	30	.	.	PUNCT
ijtc-514	153	1	the	the	DET
ijtc-514	153	2	ties	tie	NOUN
ijtc-514	153	3	that	that	PRON
ijtc-514	153	4	bind	bind	VERB
ijtc-514	153	5	:	:	PUNCT
ijtc-514	153	6	knowledgeseeking	knowledgeseeke	VERB
ijtc-514	153	7	networks	network	NOUN
ijtc-514	153	8	and	and	CCONJ
ijtc-514	153	9	auditor	auditor	NOUN
ijtc-514	153	10	job	job	NOUN
ijtc-514	153	11	performance	performance	NOUN
ijtc-514	153	12	.	.	PUNCT
ijtc-514	154	1	accounting	accounting	NOUN
ijtc-514	154	2	,	,	PUNCT
ijtc-514	154	3	organizations	organization	NOUN
ijtc-514	154	4	and	and	CCONJ
ijtc-514	154	5	society	society	NOUN
ijtc-514	154	6	,	,	PUNCT
ijtc-514	154	7	92	92	NUM
ijtc-514	154	8	,	,	PUNCT
ijtc-514	154	9	101239	101239	NUM
ijtc-514	154	10	.	.	PUNCT
ijtc-514	155	1	https://doi.org/10.1016/j.aos.2021.101239	https://doi.org/10.1016/j.aos.2021.101239	PROPN
ijtc-514	155	2	darwanis	darwanis	PROPN
ijtc-514	155	3	,	,	PUNCT
ijtc-514	155	4	d.	d.	PROPN
ijtc-514	155	5	,	,	PUNCT
ijtc-514	155	6	&	&	CCONJ
ijtc-514	155	7	putri	putri	PROPN
ijtc-514	155	8	,	,	PUNCT
ijtc-514	155	9	b.	b.	PROPN
ijtc-514	155	10	a.	a.	PROPN
ijtc-514	155	11	s.	s.	PROPN
ijtc-514	155	12	(	(	PUNCT
ijtc-514	155	13	2020	2020	NUM
ijtc-514	155	14	)	)	PUNCT
ijtc-514	155	15	.	.	PUNCT
ijtc-514	156	1	the	the	DET
ijtc-514	156	2	influence	influence	NOUN
ijtc-514	156	3	of	of	ADP
ijtc-514	156	4	auditor	auditor	NOUN
ijtc-514	156	5	ethics	ethic	NOUN
ijtc-514	156	6	and	and	CCONJ
ijtc-514	156	7	reward	reward	VERB
ijtc-514	156	8	to	to	ADP
ijtc-514	156	9	the	the	DET
ijtc-514	156	10	relationship	relationship	NOUN
ijtc-514	156	11	of	of	ADP
ijtc-514	156	12	competence	competence	NOUN
ijtc-514	156	13	,	,	PUNCT
ijtc-514	156	14	independence	independence	NOUN
ijtc-514	156	15	,	,	PUNCT
ijtc-514	156	16	accountability	accountability	NOUN
ijtc-514	156	17	and	and	CCONJ
ijtc-514	156	18	work	work	NOUN
ijtc-514	156	19	experience	experience	NOUN
ijtc-514	156	20	with	with	ADP
ijtc-514	156	21	the	the	DET
ijtc-514	156	22	quality	quality	NOUN
ijtc-514	156	23	of	of	ADP
ijtc-514	156	24	audit	audit	NOUN
ijtc-514	156	25	of	of	ADP
ijtc-514	156	26	the	the	DET
ijtc-514	156	27	inspectorate	inspectorate	PROPN
ijtc-514	156	28	officials	official	NOUN
ijtc-514	156	29	in	in	ADP
ijtc-514	156	30	regional	regional	ADJ
ijtc-514	156	31	financial	financial	ADJ
ijtc-514	156	32	supervision	supervision	NOUN
ijtc-514	156	33	.	.	PUNCT
ijtc-514	157	1	journal	journal	NOUN
ijtc-514	157	2	of	of	ADP
ijtc-514	157	3	accounting	accounting	NOUN
ijtc-514	157	4	research	research	NOUN
ijtc-514	157	5	,	,	PUNCT
ijtc-514	157	6	organization	organization	NOUN
ijtc-514	157	7	and	and	CCONJ
ijtc-514	157	8	economics	economic	NOUN
ijtc-514	157	9	,	,	PUNCT
ijtc-514	157	10	3(3	3(3	NUM
ijtc-514	157	11	)	)	PUNCT
ijtc-514	157	12	,	,	PUNCT
ijtc-514	157	13	254–272	254–272	NUM
ijtc-514	157	14	.	.	PUNCT
ijtc-514	158	1	https://doi.org/10.24815/jaroe.v3i3.17157	https://doi.org/10.24815/jaroe.v3i3.17157	PROPN
ijtc-514	158	2	deng	deng	PROPN
ijtc-514	158	3	,	,	PUNCT
ijtc-514	158	4	d.	d.	PROPN
ijtc-514	158	5	,	,	PUNCT
ijtc-514	158	6	wen	wen	PROPN
ijtc-514	158	7	,	,	PUNCT
ijtc-514	158	8	s.	s.	PROPN
ijtc-514	158	9	,	,	PUNCT
ijtc-514	158	10	chen	chen	PROPN
ijtc-514	158	11	,	,	PUNCT
ijtc-514	158	12	f.-h	f.-h	PROPN
ijtc-514	158	13	.	.	PUNCT
ijtc-514	158	14	,	,	PUNCT
ijtc-514	158	15	&	&	CCONJ
ijtc-514	158	16	lin	lin	PROPN
ijtc-514	158	17	,	,	PUNCT
ijtc-514	158	18	s.-l	s.-l	NOUN
ijtc-514	158	19	.	.	PUNCT
ijtc-514	159	1	(	(	PUNCT
ijtc-514	159	2	2018	2018	NUM
ijtc-514	159	3	)	)	PUNCT
ijtc-514	159	4	.	.	PUNCT
ijtc-514	160	1	a	a	DET
ijtc-514	160	2	hybrid	hybrid	ADJ
ijtc-514	160	3	multiple	multiple	ADJ
ijtc-514	160	4	criteria	criterion	NOUN
ijtc-514	160	5	decision	decision	NOUN
ijtc-514	160	6	making	make	VERB
ijtc-514	160	7	model	model	NOUN
ijtc-514	160	8	of	of	ADP
ijtc-514	160	9	sustainability	sustainability	NOUN
ijtc-514	160	10	performance	performance	NOUN
ijtc-514	160	11	evaluation	evaluation	NOUN
ijtc-514	160	12	for	for	ADP
ijtc-514	160	13	taiwanese	taiwanese	ADJ
ijtc-514	160	14	certified	certified	ADJ
ijtc-514	160	15	public	public	ADJ
ijtc-514	160	16	accountant	accountant	NOUN
ijtc-514	160	17	firms	firm	NOUN
ijtc-514	160	18	.	.	PUNCT
ijtc-514	161	1	journal	journal	NOUN
ijtc-514	161	2	of	of	ADP
ijtc-514	161	3	cleaner	clean	ADJ
ijtc-514	161	4	production	production	NOUN
ijtc-514	161	5	,	,	PUNCT
ijtc-514	161	6	180	180	NUM
ijtc-514	161	7	,	,	PUNCT
ijtc-514	161	8	603–616	603–616	NUM
ijtc-514	161	9	.	.	PUNCT
ijtc-514	162	1	https://doi.org/10.1016/j.jclepro.2018.01.107	https://doi.org/10.1016/j.jclepro.2018.01.107	NUM
ijtc-514	162	2	detik	detik	NOUN
ijtc-514	162	3	finance	finance	NOUN
ijtc-514	162	4	.	.	PUNCT
ijtc-514	163	1	(	(	PUNCT
ijtc-514	163	2	2009	2009	NUM
ijtc-514	163	3	,	,	PUNCT
ijtc-514	163	4	april	april	PROPN
ijtc-514	163	5	3	3	NUM
ijtc-514	163	6	)	)	PUNCT
ijtc-514	163	7	.	.	PUNCT
ijtc-514	164	1	bakrie	bakrie	PROPN
ijtc-514	164	2	&	&	CCONJ
ijtc-514	164	3	brothers	brothers	PROPN
ijtc-514	164	4	rugi	rugi	PROPN
ijtc-514	164	5	rp	rp	PROPN
ijtc-514	164	6	16	16	NUM
ijtc-514	164	7	triliun	triliun	NOUN
ijtc-514	164	8	di	di	PROPN
ijtc-514	164	9	2008	2008	NUM
ijtc-514	164	10	.	.	PUNCT
ijtc-514	165	1	detik	detik	PROPN
ijtc-514	165	2	finance	finance	NOUN
ijtc-514	165	3	,	,	PUNCT
ijtc-514	165	4	5	5	NUM
ijtc-514	165	5	.	.	X
ijtc-514	165	6	https://finance.detik.com/bursa-dan-valas/d-1109513/bakrie--brothers-rugi-rp-16-triliundi-2008	https://finance.detik.com/bursa-dan-valas/d-1109513/bakrie--brothers-rugi-rp-16-triliundi-2008	PROPN
ijtc-514	165	7	godowski	godowski	PROPN
ijtc-514	165	8	,	,	PUNCT
ijtc-514	165	9	c.	c.	PROPN
ijtc-514	165	10	,	,	PUNCT
ijtc-514	165	11	nègre	nègre	PROPN
ijtc-514	165	12	,	,	PUNCT
ijtc-514	165	13	e.	e.	PROPN
ijtc-514	165	14	,	,	PUNCT
ijtc-514	165	15	&	&	CCONJ
ijtc-514	165	16	verdier	verdier	NOUN
ijtc-514	165	17	,	,	PUNCT
ijtc-514	165	18	m.-a	m.-a	NOUN
ijtc-514	165	19	.	.	PUNCT
ijtc-514	166	1	(	(	PUNCT
ijtc-514	166	2	2020	2020	NUM
ijtc-514	166	3	)	)	PUNCT
ijtc-514	166	4	.	.	PUNCT
ijtc-514	167	1	toward	toward	ADP
ijtc-514	167	2	dialogic	dialogic	ADJ
ijtc-514	167	3	accounting	accounting	NOUN
ijtc-514	167	4	?	?	PUNCT
ijtc-514	168	1	public	public	ADJ
ijtc-514	168	2	accountants	accountant	NOUN
ijtc-514	168	3	’	’	PART
ijtc-514	168	4	assistance	assistance	NOUN
ijtc-514	168	5	to	to	AUX
ijtc-514	168	6	works	work	VERB
ijtc-514	168	7	councils	council	NOUN
ijtc-514	168	8	−	−	PROPN
ijtc-514	168	9	a	a	DET
ijtc-514	168	10	tool	tool	NOUN
ijtc-514	168	11	between	between	ADP
ijtc-514	168	12	hope	hope	NOUN
ijtc-514	168	13	and	and	CCONJ
ijtc-514	168	14	illusion	illusion	NOUN
ijtc-514	168	15	.	.	PUNCT
ijtc-514	169	1	critical	critical	ADJ
ijtc-514	169	2	perspectives	perspective	NOUN
ijtc-514	169	3	on	on	ADP
ijtc-514	169	4	accounting	accounting	NOUN
ijtc-514	169	5	,	,	PUNCT
ijtc-514	169	6	69	69	NUM
ijtc-514	169	7	,	,	PUNCT
ijtc-514	169	8	102095	102095	NUM
ijtc-514	169	9	.	.	PUNCT
ijtc-514	170	1	https://doi.org/10.1016/j.cpa.2019.102095	https://doi.org/10.1016/j.cpa.2019.102095	PROPN
ijtc-514	170	2	halim	halim	PROPN
ijtc-514	170	3	,	,	PUNCT
ijtc-514	170	4	a.	a.	NOUN
ijtc-514	170	5	(	(	PUNCT
ijtc-514	170	6	2008	2008	NUM
ijtc-514	170	7	)	)	PUNCT
ijtc-514	170	8	.	.	PUNCT
ijtc-514	171	1	auditing	auditing	NOUN
ijtc-514	171	2	(	(	PUNCT
ijtc-514	171	3	dasar	dasar	VERB
ijtc-514	171	4	-	-	PUNCT
ijtc-514	171	5	dasar	dasar	VERB
ijtc-514	171	6	audit	audit	NOUN
ijtc-514	171	7	laporan	laporan	ADJ
ijtc-514	171	8	keuangan	keuangan	NOUN
ijtc-514	171	9	)	)	PUNCT
ijtc-514	171	10	(	(	PUNCT
ijtc-514	171	11	4th	4th	ADJ
ijtc-514	171	12	ed	ed	NOUN
ijtc-514	171	13	.	.	PUNCT
ijtc-514	171	14	)	)	PUNCT
ijtc-514	171	15	.	.	PUNCT
ijtc-514	172	1	upp	upp	PROPN
ijtc-514	172	2	stim	stim	PROPN
ijtc-514	172	3	ykpn	ykpn	PROPN
ijtc-514	172	4	.	.	PUNCT
ijtc-514	173	1	https://onesearch.id/record/ios2862.unmal000000000042311#description	https://onesearch.id/record/ios2862.unmal000000000042311#description	NOUN
ijtc-514	173	2	institut	institut	PROPN
ijtc-514	173	3	akuntan	akuntan	PROPN
ijtc-514	173	4	publik	publik	PROPN
ijtc-514	173	5	indonesia	indonesia	PROPN
ijtc-514	173	6	.	.	PUNCT
ijtc-514	174	1	(	(	PUNCT
ijtc-514	174	2	2016	2016	NUM
ijtc-514	174	3	)	)	PUNCT
ijtc-514	174	4	.	.	PUNCT
ijtc-514	175	1	standar	standar	PROPN
ijtc-514	175	2	profesional	profesional	PROPN
ijtc-514	175	3	akuntan	akuntan	PROPN
ijtc-514	175	4	publik	publik	PROPN
ijtc-514	175	5	(	(	PUNCT
ijtc-514	175	6	2nd	2nd	PROPN
ijtc-514	175	7	ed	ed	NOUN
ijtc-514	175	8	.	.	PUNCT
ijtc-514	175	9	)	)	PUNCT
ijtc-514	175	10	.	.	PUNCT
ijtc-514	176	1	salemba	salemba	PROPN
ijtc-514	176	2	empat	empat	PROPN
ijtc-514	176	3	.	.	PUNCT
ijtc-514	177	1	https://opac.perpusnas.go.id/detailopac.aspx?id=955095	https://opac.perpusnas.go.id/detailopac.aspx?id=955095	PROPN
ijtc-514	177	2	kabuhung	kabuhung	PROPN
ijtc-514	177	3	,	,	PUNCT
ijtc-514	177	4	m.	m.	NOUN
ijtc-514	177	5	(	(	PUNCT
ijtc-514	177	6	2014	2014	NUM
ijtc-514	177	7	)	)	PUNCT
ijtc-514	177	8	.	.	PUNCT
ijtc-514	178	1	summary	summary	NOUN
ijtc-514	178	2	for	for	ADP
ijtc-514	178	3	policymakers	policymaker	NOUN
ijtc-514	178	4	.	.	PUNCT
ijtc-514	179	1	in	in	ADP
ijtc-514	179	2	climate	climate	NOUN
ijtc-514	179	3	change	change	NOUN
ijtc-514	179	4	2013	2013	NUM
ijtc-514	179	5	–	–	PUNCT
ijtc-514	179	6	the	the	DET
ijtc-514	179	7	physical	physical	ADJ
ijtc-514	179	8	science	science	NOUN
ijtc-514	179	9	basis	basis	NOUN
ijtc-514	179	10	(	(	PUNCT
ijtc-514	179	11	vol	vol	NOUN
ijtc-514	179	12	.	.	NOUN
ijtc-514	179	13	1	1	NUM
ijtc-514	179	14	,	,	PUNCT
ijtc-514	179	15	issue	issue	NOUN
ijtc-514	179	16	3	3	NUM
ijtc-514	179	17	,	,	PUNCT
ijtc-514	179	18	pp	pp	ADJ
ijtc-514	179	19	.	.	PUNCT
ijtc-514	179	20	1–30	1–30	PROPN
ijtc-514	179	21	)	)	PUNCT
ijtc-514	179	22	.	.	PUNCT
ijtc-514	180	1	cambridge	cambridge	PROPN
ijtc-514	180	2	university	university	PROPN
ijtc-514	180	3	press	press	NOUN
ijtc-514	180	4	.	.	PUNCT
ijtc-514	181	1	https://doi.org/10.1017/cbo9781107415324.004	https://doi.org/10.1017/cbo9781107415324.004	PROPN
ijtc-514	181	2	kartika	kartika	PROPN
ijtc-514	181	3	,	,	PUNCT
ijtc-514	181	4	d.	d.	PROPN
ijtc-514	181	5	(	(	PUNCT
ijtc-514	181	6	2015	2015	NUM
ijtc-514	181	7	)	)	PUNCT
ijtc-514	181	8	.	.	PUNCT
ijtc-514	182	1	pengaruh	pengaruh	PROPN
ijtc-514	182	2	pengalaman	pengalaman	PROPN
ijtc-514	182	3	auditor	auditor	PROPN
ijtc-514	182	4	dan	dan	PROPN
ijtc-514	182	5	etika	etika	PROPN
ijtc-514	182	6	auditor	auditor	PROPN
ijtc-514	182	7	terhadap	terhadap	PROPN
ijtc-514	182	8	kualitas	kualitas	PROPN
ijtc-514	182	9	audit	audit	NOUN
ijtc-514	182	10	(	(	PUNCT
ijtc-514	182	11	survey	survey	NOUN
ijtc-514	182	12	pada	pada	PROPN
ijtc-514	182	13	6	6	NUM
ijtc-514	182	14	kantor	kantor	PROPN
ijtc-514	182	15	akuntanpublik	akuntanpublik	PROPN
ijtc-514	182	16	di	di	PROPN
ijtc-514	182	17	kota	kota	PROPN
ijtc-514	182	18	bandung	bandung	PROPN
ijtc-514	182	19	)	)	PUNCT
ijtc-514	183	1	[	[	X
ijtc-514	183	2	universitas	universita	NOUN
ijtc-514	183	3	pasundan	pasundan	PROPN
ijtc-514	183	4	bandung	bandung	PROPN
ijtc-514	183	5	]	]	X
ijtc-514	183	6	.	.	PUNCT
ijtc-514	184	1	http://repository.unpas.ac.id/5983/	http://repository.unpas.ac.id/5983/	PROPN
ijtc-514	184	2	krieger	krieger	PROPN
ijtc-514	184	3	,	,	PUNCT
ijtc-514	184	4	f.	f.	PROPN
ijtc-514	184	5	,	,	PUNCT
ijtc-514	184	6	drews	drews	PROPN
ijtc-514	184	7	,	,	PUNCT
ijtc-514	184	8	p.	p.	NOUN
ijtc-514	184	9	,	,	PUNCT
ijtc-514	184	10	&	&	CCONJ
ijtc-514	184	11	velte	velte	NOUN
ijtc-514	184	12	,	,	PUNCT
ijtc-514	184	13	p.	p.	NOUN
ijtc-514	184	14	(	(	PUNCT
ijtc-514	184	15	2021	2021	NUM
ijtc-514	184	16	)	)	PUNCT
ijtc-514	184	17	.	.	PUNCT
ijtc-514	185	1	explaining	explain	VERB
ijtc-514	185	2	the	the	DET
ijtc-514	185	3	(	(	PUNCT
ijtc-514	185	4	non-	non-	NUM
ijtc-514	185	5	)	)	PUNCT
ijtc-514	185	6	adoption	adoption	NOUN
ijtc-514	185	7	of	of	ADP
ijtc-514	185	8	advanced	advanced	ADJ
ijtc-514	185	9	data	datum	NOUN
ijtc-514	185	10	analytics	analytic	NOUN
ijtc-514	185	11	in	in	ADP
ijtc-514	185	12	auditing	audit	VERB
ijtc-514	185	13	:	:	PUNCT
ijtc-514	185	14	a	a	DET
ijtc-514	185	15	process	process	NOUN
ijtc-514	185	16	theory	theory	NOUN
ijtc-514	185	17	.	.	PUNCT
ijtc-514	186	1	international	international	ADJ
ijtc-514	186	2	journal	journal	PROPN
ijtc-514	186	3	of	of	ADP
ijtc-514	186	4	accounting	accounting	NOUN
ijtc-514	186	5	information	information	NOUN
ijtc-514	186	6	systems	system	NOUN
ijtc-514	186	7	,	,	PUNCT
ijtc-514	186	8	41	41	NUM
ijtc-514	186	9	,	,	PUNCT
ijtc-514	186	10	100511	100511	NUM
ijtc-514	186	11	.	.	PUNCT
ijtc-514	187	1	https://doi.org/10.1016/j.accinf.2021.100511	https://doi.org/10.1016/j.accinf.2021.100511	PROPN
ijtc-514	187	2	kristian	kristian	PROPN
ijtc-514	187	3	,	,	PUNCT
ijtc-514	187	4	m.	m.	NOUN
ijtc-514	187	5	(	(	PUNCT
ijtc-514	187	6	2020	2020	NUM
ijtc-514	187	7	)	)	PUNCT
ijtc-514	187	8	.	.	PUNCT
ijtc-514	188	1	the	the	DET
ijtc-514	188	2	impact	impact	NOUN
ijtc-514	188	3	of	of	ADP
ijtc-514	188	4	the	the	DET
ijtc-514	188	5	use	use	NOUN
ijtc-514	188	6	of	of	ADP
ijtc-514	188	7	computer	computer	NOUN
ijtc-514	188	8	-	-	PUNCT
ijtc-514	188	9	assisted	assist	VERB
ijtc-514	188	10	audit	audit	NOUN
ijtc-514	188	11	technique	technique	NOUN
ijtc-514	188	12	,	,	PUNCT
ijtc-514	188	13	professional	professional	ADJ
ijtc-514	188	14	ethics	ethic	NOUN
ijtc-514	188	15	,	,	PUNCT
ijtc-514	188	16	and	and	CCONJ
ijtc-514	188	17	motivation	motivation	NOUN
ijtc-514	188	18	on	on	ADP
ijtc-514	188	19	auditors	auditor	NOUN
ijtc-514	188	20	’	’	PART
ijtc-514	188	21	performance	performance	NOUN
ijtc-514	188	22	.	.	PUNCT
ijtc-514	189	1	proceedings	proceeding	NOUN
ijtc-514	189	2	of	of	ADP
ijtc-514	189	3	the	the	DET
ijtc-514	189	4	8th	8th	ADJ
ijtc-514	189	5	international	international	ADJ
ijtc-514	189	6	conference	conference	NOUN
ijtc-514	189	7	on	on	ADP
ijtc-514	189	8	entrepreneurship	entrepreneurship	NOUN
ijtc-514	189	9	and	and	CCONJ
ijtc-514	189	10	business	business	NOUN
ijtc-514	189	11	management	management	NOUN
ijtc-514	189	12	(	(	PUNCT
ijtc-514	189	13	icebm	icebm	NOUN
ijtc-514	189	14	2019	2019	NUM
ijtc-514	189	15	)	)	PUNCT
ijtc-514	189	16	untar	untar	NOUN
ijtc-514	189	17	,	,	PUNCT
ijtc-514	189	18	145	145	NUM
ijtc-514	189	19	,	,	PUNCT
ijtc-514	189	20	177–182	177–182	NUM
ijtc-514	189	21	.	.	PUNCT
ijtc-514	190	1	https://doi.org/10.2991/aebmr.k.200626.033	https://doi.org/10.2991/aebmr.k.200626.033	PROPN
ijtc-514	190	2	kuntari	kuntari	PROPN
ijtc-514	190	3	,	,	PUNCT
ijtc-514	190	4	y.	y.	PROPN
ijtc-514	190	5	,	,	PUNCT
ijtc-514	190	6	chariri	chariri	PROPN
ijtc-514	190	7	,	,	PUNCT
ijtc-514	190	8	a.	a.	PROPN
ijtc-514	190	9	,	,	PUNCT
ijtc-514	190	10	&	&	CCONJ
ijtc-514	190	11	nurdhiana	nurdhiana	PROPN
ijtc-514	190	12	,	,	PUNCT
ijtc-514	190	13	n.	n.	PROPN
ijtc-514	190	14	(	(	PUNCT
ijtc-514	190	15	2017	2017	NUM
ijtc-514	190	16	)	)	PUNCT
ijtc-514	190	17	.	.	PUNCT
ijtc-514	191	1	the	the	DET
ijtc-514	191	2	effect	effect	NOUN
ijtc-514	191	3	of	of	ADP
ijtc-514	191	4	auditor	auditor	NOUN
ijtc-514	191	5	ethics	ethic	NOUN
ijtc-514	191	6	,	,	PUNCT
ijtc-514	191	7	auditor	auditor	NOUN
ijtc-514	191	8	experience	experience	NOUN
ijtc-514	191	9	,	,	PUNCT
ijtc-514	191	10	audit	audit	NOUN
ijtc-514	191	11	fees	fee	NOUN
ijtc-514	191	12	and	and	CCONJ
ijtc-514	191	13	auditor	auditor	NOUN
ijtc-514	191	14	motivation	motivation	NOUN
ijtc-514	191	15	on	on	ADP
ijtc-514	191	16	audit	audit	NOUN
ijtc-514	191	17	quality	quality	NOUN
ijtc-514	191	18	.	.	PUNCT
ijtc-514	192	1	sriwijaya	sriwijaya	PROPN
ijtc-514	192	2	international	international	PROPN
ijtc-514	192	3	journal	journal	PROPN
ijtc-514	192	4	of	of	ADP
ijtc-514	192	5	dynamic	dynamic	ADJ
ijtc-514	192	6	economics	economic	NOUN
ijtc-514	192	7	and	and	CCONJ
ijtc-514	192	8	business	business	NOUN
ijtc-514	192	9	,	,	PUNCT
ijtc-514	192	10	1(2	1(2	NUM
ijtc-514	192	11	)	)	PUNCT
ijtc-514	192	12	,	,	PUNCT
ijtc-514	192	13	203	203	NUM
ijtc-514	192	14	.	.	PUNCT
ijtc-514	193	1	https://doi.org/10.29259/sijdeb.v1i2.203-218	https://doi.org/10.29259/sijdeb.v1i2.203-218	PROPN
ijtc-514	193	2	latercia	latercia	PROPN
ijtc-514	193	3	,	,	PUNCT
ijtc-514	193	4	c.	c.	PROPN
ijtc-514	193	5	e.	e.	PROPN
ijtc-514	193	6	,	,	PUNCT
ijtc-514	193	7	purba	purba	PROPN
ijtc-514	193	8	,	,	PUNCT
ijtc-514	193	9	n.	n.	PROPN
ijtc-514	193	10	b.	b.	PROPN
ijtc-514	193	11	,	,	PUNCT
ijtc-514	193	12	&	&	CCONJ
ijtc-514	193	13	hayati	hayati	PROPN
ijtc-514	193	14	,	,	PUNCT
ijtc-514	193	15	k.	k.	PROPN
ijtc-514	193	16	(	(	PUNCT
ijtc-514	193	17	2020	2020	NUM
ijtc-514	193	18	)	)	PUNCT
ijtc-514	193	19	.	.	PUNCT
ijtc-514	194	1	the	the	DET
ijtc-514	194	2	effects	effect	NOUN
ijtc-514	194	3	of	of	ADP
ijtc-514	194	4	ethics	ethic	NOUN
ijtc-514	194	5	,	,	PUNCT
ijtc-514	194	6	experience	experience	NOUN
ijtc-514	194	7	,	,	PUNCT
ijtc-514	194	8	and	and	CCONJ
ijtc-514	194	9	motivation	motivation	NOUN
ijtc-514	194	10	of	of	ADP
ijtc-514	194	11	auditors	auditor	NOUN
ijtc-514	194	12	on	on	ADP
ijtc-514	194	13	audit	audit	NOUN
ijtc-514	194	14	quality	quality	NOUN
ijtc-514	194	15	at	at	ADP
ijtc-514	194	16	bpkp	bpkp	PROPN
ijtc-514	194	17	north	north	PROPN
ijtc-514	194	18	sumatera	sumatera	PROPN
ijtc-514	194	19	.	.	PUNCT
ijtc-514	195	1	accruals	accrual	NOUN
ijtc-514	195	2	(	(	PUNCT
ijtc-514	195	3	accounting	accounting	NOUN
ijtc-514	195	4	research	research	NOUN
ijtc-514	195	5	journal	journal	PROPN
ijtc-514	195	6	of	of	ADP
ijtc-514	195	7	sutaatmadja	sutaatmadja	PROPN
ijtc-514	195	8	)	)	PUNCT
ijtc-514	195	9	,	,	PUNCT
ijtc-514	195	10	4(02	4(02	NUM
ijtc-514	195	11	)	)	PUNCT
ijtc-514	195	12	,	,	PUNCT
ijtc-514	195	13	149–162	149–162	NUM
ijtc-514	195	14	.	.	PUNCT
ijtc-514	196	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-514	196	2	the	the	DET
ijtc-514	196	3	influence	influence	NOUN
ijtc-514	196	4	computer	computer	NOUN
ijtc-514	196	5	assisted	assist	VERB
ijtc-514	196	6	auditing	auditing	NOUN
ijtc-514	196	7	tools	tool	NOUN
ijtc-514	196	8	and	and	CCONJ
ijtc-514	196	9	techniques	technique	NOUN
ijtc-514	196	10	(	(	PUNCT
ijtc-514	196	11	caatts	caatt	NOUN
ijtc-514	196	12	)	)	PUNCT
ijtc-514	196	13	and	and	CCONJ
ijtc-514	196	14	professional	professional	ADJ
ijtc-514	196	15	ethics	ethic	NOUN
ijtc-514	196	16	on	on	ADP
ijtc-514	196	17	auditor	auditor	NOUN
ijtc-514	196	18	performance	performance	NOUN
ijtc-514	196	19	silalahi	silalahi	NOUN
ijtc-514	196	20	,	,	PUNCT
ijtc-514	196	21	simorangkir	simorangkir	NOUN
ijtc-514	196	22	,	,	PUNCT
ijtc-514	196	23	and	and	CCONJ
ijtc-514	196	24	akbar	akbar	NOUN
ijtc-514	196	25	306	306	NUM
ijtc-514	197	1	|	|	ADV
ijtc-514	197	2	ilomata	ilomata	PROPN
ijtc-514	197	3	international	international	ADJ
ijtc-514	197	4	journal	journal	NOUN
ijtc-514	197	5	of	of	ADP
ijtc-514	197	6	tax	tax	PROPN
ijtc-514	197	7	&	&	CCONJ
ijtc-514	197	8	accounting	accounting	PROPN
ijtc-514	197	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	197	10	https://doi.org/10.35310/accruals.v4i02.583	https://doi.org/10.35310/accruals.v4i02.583	NOUN
ijtc-514	197	11	meidawati	meidawati	NOUN
ijtc-514	197	12	,	,	PUNCT
ijtc-514	197	13	n.	n.	NOUN
ijtc-514	197	14	,	,	PUNCT
ijtc-514	197	15	&	&	CCONJ
ijtc-514	197	16	assidiqi	assidiqi	PROPN
ijtc-514	197	17	,	,	PUNCT
ijtc-514	197	18	a.	a.	NOUN
ijtc-514	197	19	(	(	PUNCT
ijtc-514	197	20	2019	2019	NUM
ijtc-514	197	21	)	)	PUNCT
ijtc-514	197	22	.	.	PUNCT
ijtc-514	198	1	the	the	DET
ijtc-514	198	2	influences	influence	NOUN
ijtc-514	198	3	of	of	ADP
ijtc-514	198	4	audit	audit	NOUN
ijtc-514	198	5	fees	fee	NOUN
ijtc-514	198	6	,	,	PUNCT
ijtc-514	198	7	competence	competence	NOUN
ijtc-514	198	8	,	,	PUNCT
ijtc-514	198	9	independence	independence	NOUN
ijtc-514	198	10	,	,	PUNCT
ijtc-514	198	11	auditor	auditor	NOUN
ijtc-514	198	12	ethics	ethic	NOUN
ijtc-514	198	13	,	,	PUNCT
ijtc-514	198	14	and	and	CCONJ
ijtc-514	198	15	time	time	NOUN
ijtc-514	198	16	budget	budget	NOUN
ijtc-514	198	17	pressure	pressure	NOUN
ijtc-514	198	18	on	on	ADP
ijtc-514	198	19	audit	audit	NOUN
ijtc-514	198	20	quality	quality	NOUN
ijtc-514	198	21	.	.	PUNCT
ijtc-514	199	1	jurnal	jurnal	PROPN
ijtc-514	199	2	akuntansi	akuntansi	PROPN
ijtc-514	199	3	&	&	CCONJ
ijtc-514	199	4	auditing	auditing	PROPN
ijtc-514	199	5	indonesia	indonesia	PROPN
ijtc-514	199	6	,	,	PUNCT
ijtc-514	199	7	23(2	23(2	NUM
ijtc-514	199	8	)	)	PUNCT
ijtc-514	199	9	,	,	PUNCT
ijtc-514	199	10	117–128	117–128	NUM
ijtc-514	199	11	.	.	PUNCT
ijtc-514	200	1	https://doi.org/10.20885/jaai.vol23.iss2.art6	https://doi.org/10.20885/jaai.vol23.iss2.art6	PROPN
ijtc-514	200	2	moleong	moleong	PROPN
ijtc-514	200	3	,	,	PUNCT
ijtc-514	200	4	l.	l.	PROPN
ijtc-514	200	5	j.	j.	PROPN
ijtc-514	200	6	(	(	PUNCT
ijtc-514	200	7	2018	2018	NUM
ijtc-514	200	8	)	)	PUNCT
ijtc-514	200	9	.	.	PUNCT
ijtc-514	201	1	metodologi	metodologi	PROPN
ijtc-514	201	2	penelitian	penelitian	PROPN
ijtc-514	201	3	kualitatif	kualitatif	PROPN
ijtc-514	201	4	(	(	PUNCT
ijtc-514	201	5	38th	38th	ADJ
ijtc-514	201	6	ed	ed	NOUN
ijtc-514	201	7	.	.	PUNCT
ijtc-514	201	8	)	)	PUNCT
ijtc-514	201	9	.	.	PUNCT
ijtc-514	202	1	remaja	remaja	PROPN
ijtc-514	202	2	rosdakarya	rosdakarya	PROPN
ijtc-514	202	3	.	.	PUNCT
ijtc-514	203	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	https://opac.perpusnas.go.id/detailopac.aspx?id=1133305	NOUN
ijtc-514	203	2	muchtar	muchtar	NOUN
ijtc-514	203	3	,	,	PUNCT
ijtc-514	203	4	m.	m.	NOUN
ijtc-514	203	5	(	(	PUNCT
ijtc-514	203	6	2016	2016	NUM
ijtc-514	203	7	)	)	PUNCT
ijtc-514	203	8	.	.	PUNCT
ijtc-514	204	1	etika	etika	PROPN
ijtc-514	204	2	profesi	profesi	PROPN
ijtc-514	204	3	dan	dan	PROPN
ijtc-514	204	4	hukum	hukum	PROPN
ijtc-514	204	5	kesehatan	kesehatan	PROPN
ijtc-514	204	6	prospektif	prospektif	PROPN
ijtc-514	204	7	profesi	profesi	PROPN
ijtc-514	204	8	bidan	bidan	PROPN
ijtc-514	204	9	dalam	dalam	PROPN
ijtc-514	204	10	pelayanan	pelayanan	PROPN
ijtc-514	204	11	kebidanan	kebidanan	PROPN
ijtc-514	204	12	di	di	PROPN
ijtc-514	204	13	indonesia	indonesia	PROPN
ijtc-514	204	14	(	(	PUNCT
ijtc-514	204	15	1st	1st	ADJ
ijtc-514	204	16	ed	ed	NOUN
ijtc-514	204	17	.	.	PUNCT
ijtc-514	204	18	)	)	PUNCT
ijtc-514	204	19	.	.	PUNCT
ijtc-514	205	1	pustaka	pustaka	ADJ
ijtc-514	205	2	baru	baru	PROPN
ijtc-514	205	3	press	press	NOUN
ijtc-514	205	4	.	.	PUNCT
ijtc-514	206	1	https://opac.perpusnas.go.id/detailopac.aspx?id=1140507	https://opac.perpusnas.go.id/detailopac.aspx?id=1140507	NOUN
ijtc-514	206	2	mulyadi	mulyadi	NOUN
ijtc-514	206	3	.	.	PUNCT
ijtc-514	207	1	(	(	PUNCT
ijtc-514	207	2	2002	2002	NUM
ijtc-514	207	3	)	)	PUNCT
ijtc-514	207	4	.	.	PUNCT
ijtc-514	208	1	auditing	auditing	NOUN
ijtc-514	208	2	(	(	PUNCT
ijtc-514	208	3	6th	6th	ADJ
ijtc-514	208	4	ed	ed	NOUN
ijtc-514	208	5	.	.	PUNCT
ijtc-514	208	6	)	)	PUNCT
ijtc-514	208	7	.	.	PUNCT
ijtc-514	209	1	salemba	salemba	PROPN
ijtc-514	209	2	empat	empat	PROPN
ijtc-514	209	3	.	.	PUNCT
ijtc-514	210	1	https://opac.perpusnas.go.id/detailopac.aspx?id=449438	https://opac.perpusnas.go.id/detailopac.aspx?id=449438	PROPN
ijtc-514	210	2	mulyani	mulyani	PROPN
ijtc-514	210	3	,	,	PUNCT
ijtc-514	210	4	i.	i.	PROPN
ijtc-514	210	5	(	(	PUNCT
ijtc-514	210	6	2020	2020	NUM
ijtc-514	210	7	)	)	PUNCT
ijtc-514	210	8	.	.	PUNCT
ijtc-514	211	1	the	the	DET
ijtc-514	211	2	effect	effect	NOUN
ijtc-514	211	3	of	of	ADP
ijtc-514	211	4	auditor	auditor	NOUN
ijtc-514	211	5	ethics	ethic	NOUN
ijtc-514	211	6	,	,	PUNCT
ijtc-514	211	7	auditor	auditor	NOUN
ijtc-514	211	8	experience	experience	NOUN
ijtc-514	211	9	,	,	PUNCT
ijtc-514	211	10	audit	audit	NOUN
ijtc-514	211	11	fees	fee	NOUN
ijtc-514	211	12	,	,	PUNCT
ijtc-514	211	13	and	and	CCONJ
ijtc-514	211	14	auditor	auditor	NOUN
ijtc-514	211	15	’s	’s	PART
ijtc-514	211	16	motivation	motivation	NOUN
ijtc-514	211	17	on	on	ADP
ijtc-514	211	18	audit	audit	NOUN
ijtc-514	211	19	quality	quality	NOUN
ijtc-514	211	20	(	(	PUNCT
ijtc-514	211	21	case	case	NOUN
ijtc-514	211	22	study	study	NOUN
ijtc-514	211	23	of	of	ADP
ijtc-514	211	24	a	a	DET
ijtc-514	211	25	public	public	ADJ
ijtc-514	211	26	accounting	accounting	NOUN
ijtc-514	211	27	firm	firm	NOUN
ijtc-514	211	28	in	in	ADP
ijtc-514	211	29	semarang	semarang	PROPN
ijtc-514	211	30	)	)	PUNCT
ijtc-514	211	31	.	.	PUNCT
ijtc-514	212	1	malia	malia	PROPN
ijtc-514	212	2	:	:	PUNCT
ijtc-514	212	3	journal	journal	PROPN
ijtc-514	212	4	of	of	ADP
ijtc-514	212	5	islamic	islamic	PROPN
ijtc-514	212	6	banking	banking	NOUN
ijtc-514	212	7	and	and	CCONJ
ijtc-514	212	8	finance	finance	NOUN
ijtc-514	212	9	,	,	PUNCT
ijtc-514	212	10	3(2	3(2	NUM
ijtc-514	212	11	)	)	PUNCT
ijtc-514	212	12	,	,	PUNCT
ijtc-514	212	13	139	139	NUM
ijtc-514	212	14	.	.	PUNCT
ijtc-514	213	1	https://doi.org/10.21043/malia.v3i2.6879	https://doi.org/10.21043/malia.v3i2.6879	VERB
ijtc-514	213	2	nurfauziah	nurfauziah	PROPN
ijtc-514	213	3	,	,	PUNCT
ijtc-514	213	4	f.	f.	PROPN
ijtc-514	213	5	l.	l.	PROPN
ijtc-514	213	6	,	,	PUNCT
ijtc-514	213	7	sayekti	sayekti	PROPN
ijtc-514	213	8	,	,	PUNCT
ijtc-514	213	9	f.	f.	PROPN
ijtc-514	213	10	n.	n.	PROPN
ijtc-514	213	11	,	,	PUNCT
ijtc-514	213	12	&	&	CCONJ
ijtc-514	213	13	utami	utami	PROPN
ijtc-514	213	14	,	,	PUNCT
ijtc-514	213	15	c.	c.	PROPN
ijtc-514	213	16	k.	k.	PROPN
ijtc-514	213	17	(	(	PUNCT
ijtc-514	213	18	2022	2022	NUM
ijtc-514	213	19	)	)	PUNCT
ijtc-514	213	20	.	.	PUNCT
ijtc-514	214	1	etika	etika	PROPN
ijtc-514	214	2	profesi	profesi	PROPN
ijtc-514	214	3	auditor	auditor	PROPN
ijtc-514	214	4	dalam	dalam	PROPN
ijtc-514	214	5	memoderasi	memoderasi	PROPN
ijtc-514	214	6	pengaruh	pengaruh	PROPN
ijtc-514	214	7	independensi	independensi	PROPN
ijtc-514	214	8	dan	dan	PROPN
ijtc-514	214	9	kompetensi	kompetensi	PROPN
ijtc-514	214	10	auditor	auditor	PROPN
ijtc-514	214	11	atas	atas	PROPN
ijtc-514	214	12	kualitas	kualita	NOUN
ijtc-514	214	13	audit	audit	NOUN
ijtc-514	214	14	.	.	PUNCT
ijtc-514	215	1	jram	jram	NOUN
ijtc-514	215	2	(	(	PUNCT
ijtc-514	215	3	jurnal	jurnal	ADJ
ijtc-514	215	4	riset	riset	PROPN
ijtc-514	215	5	akuntansi	akuntansi	PROPN
ijtc-514	215	6	multiparadigma	multiparadigma	PROPN
ijtc-514	215	7	)	)	PUNCT
ijtc-514	215	8	,	,	PUNCT
ijtc-514	215	9	8(2	8(2	NUM
ijtc-514	215	10	)	)	PUNCT
ijtc-514	215	11	,	,	PUNCT
ijtc-514	215	12	161–169	161–169	NUM
ijtc-514	215	13	.	.	PUNCT
ijtc-514	216	1	https://doi.org/10.30743/akutansi.v8i2.4776	https://doi.org/10.30743/akutansi.v8i2.4776	NOUN
ijtc-514	216	2	prakoso	prakoso	NOUN
ijtc-514	216	3	,	,	PUNCT
ijtc-514	216	4	a.	a.	NOUN
ijtc-514	216	5	(	(	PUNCT
ijtc-514	216	6	2015	2015	NUM
ijtc-514	216	7	)	)	PUNCT
ijtc-514	216	8	.	.	PUNCT
ijtc-514	217	1	etika	etika	PROPN
ijtc-514	217	2	profesi	profesi	PROPN
ijtc-514	217	3	hukum	hukum	PROPN
ijtc-514	217	4	telaah	telaah	PROPN
ijtc-514	217	5	historis	historis	PROPN
ijtc-514	217	6	,	,	PUNCT
ijtc-514	217	7	filosofis	filosofis	PROPN
ijtc-514	217	8	dan	dan	PROPN
ijtc-514	217	9	teoritis	teoritis	PROPN
ijtc-514	217	10	kode	kode	PROPN
ijtc-514	217	11	etik	etik	PROPN
ijtc-514	217	12	notaris	notaris	PROPN
ijtc-514	217	13	,	,	PUNCT
ijtc-514	217	14	advokat	advokat	PROPN
ijtc-514	217	15	,	,	PUNCT
ijtc-514	217	16	polisi	polisi	ADJ
ijtc-514	217	17	,	,	PUNCT
ijtc-514	217	18	jaksa	jaksa	PROPN
ijtc-514	217	19	dan	dan	PROPN
ijtc-514	217	20	hakim	hakim	PROPN
ijtc-514	217	21	.	.	PUNCT
ijtc-514	218	1	laksbang	laksbang	PROPN
ijtc-514	218	2	justitia	justitia	PROPN
ijtc-514	218	3	.	.	PUNCT
ijtc-514	219	1	https://opac.uinkhas.ac.id/index.php?p=show_detail&id=29366	https://opac.uinkhas.ac.id/index.php?p=show_detail&id=29366	X
ijtc-514	219	2	praktiyasa	praktiyasa	PROPN
ijtc-514	219	3	,	,	PUNCT
ijtc-514	219	4	i.	i.	PROPN
ijtc-514	219	5	g.	g.	PROPN
ijtc-514	219	6	a.	a.	PROPN
ijtc-514	219	7	m.	m.	PROPN
ijtc-514	219	8	w.	w.	PROPN
ijtc-514	219	9	,	,	PUNCT
ijtc-514	219	10	&	&	CCONJ
ijtc-514	219	11	widhiyani	widhiyani	PROPN
ijtc-514	219	12	,	,	PUNCT
ijtc-514	219	13	n.	n.	PROPN
ijtc-514	219	14	l.	l.	PROPN
ijtc-514	219	15	s.	s.	PROPN
ijtc-514	219	16	(	(	PUNCT
ijtc-514	219	17	2016	2016	NUM
ijtc-514	219	18	)	)	PUNCT
ijtc-514	219	19	.	.	PUNCT
ijtc-514	220	1	pengaruh	pengaruh	NOUN
ijtc-514	220	2	teknik	teknik	NOUN
ijtc-514	220	3	audit	audit	PROPN
ijtc-514	220	4	berbantuan	berbantuan	PROPN
ijtc-514	220	5	komputer	komputer	PROPN
ijtc-514	220	6	,	,	PUNCT
ijtc-514	220	7	pelatihan	pelatihan	NOUN
ijtc-514	220	8	profesional	profesional	NOUN
ijtc-514	220	9	,	,	PUNCT
ijtc-514	220	10	dan	dan	PROPN
ijtc-514	220	11	etika	etika	PROPN
ijtc-514	220	12	profesi	profesi	PROPN
ijtc-514	220	13	terhadap	terhadap	PROPN
ijtc-514	220	14	kinerja	kinerja	PROPN
ijtc-514	220	15	auditor	auditor	NOUN
ijtc-514	220	16	.	.	PUNCT
ijtc-514	221	1	e	e	X
ijtc-514	221	2	-	-	ADJ
ijtc-514	221	3	jurnal	jurnal	ADJ
ijtc-514	221	4	akuntansi	akuntansi	PROPN
ijtc-514	221	5	universitas	universitas	PROPN
ijtc-514	221	6	udayana	udayana	PROPN
ijtc-514	221	7	akuntansi	akuntansi	PROPN
ijtc-514	221	8	,	,	PUNCT
ijtc-514	221	9	16(2	16(2	NUM
ijtc-514	221	10	)	)	PUNCT
ijtc-514	221	11	,	,	PUNCT
ijtc-514	221	12	1238–1263	1238–1263	NUM
ijtc-514	221	13	.	.	PUNCT
ijtc-514	222	1	https://ojs.unud.ac.id/index.php/akuntansi/article/view/20085	https://ojs.unud.ac.id/index.php/akuntansi/article/view/20085	PROPN
ijtc-514	222	2	ricci	ricci	PROPN
ijtc-514	222	3	,	,	PUNCT
ijtc-514	222	4	m.	m.	NOUN
ijtc-514	222	5	a.	a.	NOUN
ijtc-514	222	6	(	(	PUNCT
ijtc-514	222	7	2022	2022	NUM
ijtc-514	222	8	)	)	PUNCT
ijtc-514	222	9	.	.	PUNCT
ijtc-514	223	1	how	how	SCONJ
ijtc-514	223	2	better	well	ADJ
ijtc-514	223	3	client	client	NOUN
ijtc-514	223	4	service	service	NOUN
ijtc-514	223	5	performance	performance	NOUN
ijtc-514	223	6	affects	affect	VERB
ijtc-514	223	7	auditors	auditor	NOUN
ijtc-514	223	8	’	'	PUNCT
ijtc-514	223	9	willingness	willingness	NOUN
ijtc-514	223	10	to	to	PART
ijtc-514	223	11	challenge	challenge	VERB
ijtc-514	223	12	management	management	NOUN
ijtc-514	223	13	’s	’s	PART
ijtc-514	223	14	preferred	prefer	VERB
ijtc-514	223	15	accounting	accounting	NOUN
ijtc-514	223	16	.	.	PUNCT
ijtc-514	224	1	accounting	accounting	NOUN
ijtc-514	224	2	,	,	PUNCT
ijtc-514	224	3	organizations	organization	NOUN
ijtc-514	224	4	and	and	CCONJ
ijtc-514	224	5	society	society	NOUN
ijtc-514	224	6	,	,	PUNCT
ijtc-514	224	7	101377	101377	NUM
ijtc-514	224	8	.	.	PUNCT
ijtc-514	225	1	https://doi.org/10.1016/j.aos.2022.101377	https://doi.org/10.1016/j.aos.2022.101377	PROPN
ijtc-514	225	2	salleh	salleh	PROPN
ijtc-514	225	3	,	,	PUNCT
ijtc-514	225	4	k.	k.	PROPN
ijtc-514	225	5	,	,	PUNCT
ijtc-514	225	6	&	&	CCONJ
ijtc-514	225	7	aziz	aziz	PROPN
ijtc-514	225	8	,	,	PUNCT
ijtc-514	225	9	r.	r.	PROPN
ijtc-514	225	10	a.	a.	PROPN
ijtc-514	225	11	(	(	PUNCT
ijtc-514	225	12	2014	2014	NUM
ijtc-514	225	13	)	)	PUNCT
ijtc-514	225	14	.	.	PUNCT
ijtc-514	226	1	traits	trait	NOUN
ijtc-514	226	2	,	,	PUNCT
ijtc-514	226	3	skills	skill	NOUN
ijtc-514	226	4	and	and	CCONJ
ijtc-514	226	5	ethical	ethical	ADJ
ijtc-514	226	6	values	value	NOUN
ijtc-514	226	7	of	of	ADP
ijtc-514	226	8	public	public	ADJ
ijtc-514	226	9	sector	sector	NOUN
ijtc-514	226	10	forensic	forensic	ADJ
ijtc-514	226	11	accountants	accountant	NOUN
ijtc-514	226	12	:	:	PUNCT
ijtc-514	226	13	an	an	DET
ijtc-514	226	14	empirical	empirical	ADJ
ijtc-514	226	15	investigation	investigation	NOUN
ijtc-514	226	16	.	.	PUNCT
ijtc-514	227	1	procedia	procedia	PROPN
ijtc-514	227	2	social	social	ADJ
ijtc-514	227	3	and	and	CCONJ
ijtc-514	227	4	behavioral	behavioral	ADJ
ijtc-514	227	5	sciences	science	NOUN
ijtc-514	227	6	,	,	PUNCT
ijtc-514	227	7	145	145	NUM
ijtc-514	227	8	,	,	PUNCT
ijtc-514	227	9	361	361	NUM
ijtc-514	227	10	–	–	PUNCT
ijtc-514	227	11	370	370	NUM
ijtc-514	227	12	.	.	PUNCT
ijtc-514	228	1	https://doi.org/10.1016/j.sbspro.2014.06.045	https://doi.org/10.1016/j.sbspro.2014.06.045	PROPN
ijtc-514	228	2	shihab	shihab	PROPN
ijtc-514	228	3	,	,	PUNCT
ijtc-514	228	4	m.	m.	PROPN
ijtc-514	228	5	r.	r.	PROPN
ijtc-514	228	6	,	,	PUNCT
ijtc-514	228	7	meilatinova	meilatinova	PROPN
ijtc-514	228	8	,	,	PUNCT
ijtc-514	228	9	n.	n.	NOUN
ijtc-514	228	10	,	,	PUNCT
ijtc-514	228	11	hidayanto	hidayanto	NOUN
ijtc-514	228	12	,	,	PUNCT
ijtc-514	228	13	a.	a.	NOUN
ijtc-514	228	14	n.	n.	PROPN
ijtc-514	228	15	,	,	PUNCT
ijtc-514	228	16	&	&	CCONJ
ijtc-514	228	17	herkules	herkule	NOUN
ijtc-514	228	18	.	.	PUNCT
ijtc-514	229	1	(	(	PUNCT
ijtc-514	229	2	2017	2017	NUM
ijtc-514	229	3	)	)	PUNCT
ijtc-514	229	4	.	.	PUNCT
ijtc-514	230	1	determinants	determinant	NOUN
ijtc-514	230	2	of	of	ADP
ijtc-514	230	3	caatt	caatt	PROPN
ijtc-514	230	4	acceptance	acceptance	NOUN
ijtc-514	230	5	:	:	PUNCT
ijtc-514	230	6	insights	insight	NOUN
ijtc-514	230	7	from	from	ADP
ijtc-514	230	8	public	public	ADJ
ijtc-514	230	9	accounting	accounting	NOUN
ijtc-514	230	10	firms	firm	NOUN
ijtc-514	230	11	in	in	ADP
ijtc-514	230	12	indonesia	indonesia	PROPN
ijtc-514	230	13	.	.	PUNCT
ijtc-514	231	1	procedia	procedia	PROPN
ijtc-514	231	2	computer	computer	NOUN
ijtc-514	231	3	science	science	NOUN
ijtc-514	231	4	,	,	PUNCT
ijtc-514	231	5	124	124	NUM
ijtc-514	231	6	,	,	PUNCT
ijtc-514	231	7	522–529	522–529	NUM
ijtc-514	231	8	.	.	PUNCT
ijtc-514	232	1	https://doi.org/10.1016/j.procs.2017.12.185	https://doi.org/10.1016/j.procs.2017.12.185	PROPN
ijtc-514	232	2	siew	siew	PROPN
ijtc-514	232	3	,	,	PUNCT
ijtc-514	232	4	e.-g	e.-g	PROPN
ijtc-514	232	5	.	.	PROPN
ijtc-514	232	6	,	,	PUNCT
ijtc-514	232	7	rosli	rosli	VERB
ijtc-514	232	8	,	,	PUNCT
ijtc-514	232	9	k.	k.	PROPN
ijtc-514	232	10	,	,	PUNCT
ijtc-514	232	11	&	&	CCONJ
ijtc-514	232	12	yeow	yeow	PROPN
ijtc-514	232	13	,	,	PUNCT
ijtc-514	233	1	p.	p.	NOUN
ijtc-514	233	2	h.	h.	PROPN
ijtc-514	234	1	p.	p.	NOUN
ijtc-514	234	2	(	(	PUNCT
ijtc-514	234	3	2020	2020	NUM
ijtc-514	234	4	)	)	PUNCT
ijtc-514	234	5	.	.	PUNCT
ijtc-514	235	1	organizational	organizational	ADJ
ijtc-514	235	2	and	and	CCONJ
ijtc-514	235	3	environmental	environmental	ADJ
ijtc-514	235	4	influences	influence	NOUN
ijtc-514	235	5	in	in	ADP
ijtc-514	235	6	the	the	DET
ijtc-514	235	7	adoption	adoption	NOUN
ijtc-514	235	8	of	of	ADP
ijtc-514	235	9	computer	computer	NOUN
ijtc-514	235	10	-	-	PUNCT
ijtc-514	235	11	assisted	assist	VERB
ijtc-514	235	12	audit	audit	NOUN
ijtc-514	235	13	tools	tool	NOUN
ijtc-514	235	14	and	and	CCONJ
ijtc-514	235	15	techniques	technique	NOUN
ijtc-514	235	16	(	(	PUNCT
ijtc-514	235	17	caatts	caatt	NOUN
ijtc-514	235	18	)	)	PUNCT
ijtc-514	235	19	by	by	ADP
ijtc-514	235	20	audit	audit	NOUN
ijtc-514	235	21	firms	firm	NOUN
ijtc-514	235	22	in	in	ADP
ijtc-514	235	23	malaysia	malaysia	PROPN
ijtc-514	235	24	.	.	PUNCT
ijtc-514	236	1	international	international	ADJ
ijtc-514	236	2	journal	journal	PROPN
ijtc-514	236	3	of	of	ADP
ijtc-514	236	4	accounting	accounting	NOUN
ijtc-514	236	5	information	information	NOUN
ijtc-514	236	6	systems	system	NOUN
ijtc-514	236	7	,	,	PUNCT
ijtc-514	236	8	36	36	NUM
ijtc-514	236	9	,	,	PUNCT
ijtc-514	236	10	100445	100445	NUM
ijtc-514	236	11	.	.	PUNCT
ijtc-514	237	1	https://doi.org/10.1016/j.accinf.2019.100445	https://doi.org/10.1016/j.accinf.2019.100445	NOUN
ijtc-514	237	2	sugiyono	sugiyono	PROPN
ijtc-514	237	3	.	.	PUNCT
ijtc-514	238	1	(	(	PUNCT
ijtc-514	238	2	2014	2014	NUM
ijtc-514	238	3	)	)	PUNCT
ijtc-514	238	4	.	.	PUNCT
ijtc-514	239	1	metode	metode	PROPN
ijtc-514	239	2	penelitian	penelitian	PROPN
ijtc-514	239	3	pendidikan	pendidikan	PROPN
ijtc-514	239	4	(	(	PUNCT
ijtc-514	239	5	pendekatan	pendekatan	PROPN
ijtc-514	239	6	kuantitatif	kuantitatif	PROPN
ijtc-514	239	7	,	,	PUNCT
ijtc-514	239	8	kualitatif	kualitatif	PROPN
ijtc-514	239	9	dan	dan	PROPN
ijtc-514	239	10	r&d	r&d	PROPN
ijtc-514	239	11	.	.	PUNCT
ijtc-514	240	1	alfabeta	alfabeta	PROPN
ijtc-514	240	2	.	.	PUNCT
ijtc-514	241	1	https://opac.perpusnas.go.id/detailopac.aspx?id=911046	https://opac.perpusnas.go.id/detailopac.aspx?id=911046	PROPN
ijtc-514	241	2	surya	surya	PROPN
ijtc-514	241	3	,	,	PUNCT
ijtc-514	241	4	i.	i.	PROPN
ijtc-514	241	5	g.	g.	PROPN
ijtc-514	241	6	g.	g.	PROPN
ijtc-514	241	7	,	,	PUNCT
ijtc-514	241	8	&	&	CCONJ
ijtc-514	241	9	widhiyani	widhiyani	PROPN
ijtc-514	241	10	,	,	PUNCT
ijtc-514	241	11	n.	n.	PROPN
ijtc-514	241	12	l.	l.	PROPN
ijtc-514	241	13	s.	s.	PROPN
ijtc-514	241	14	(	(	PUNCT
ijtc-514	241	15	2016	2016	NUM
ijtc-514	241	16	)	)	PUNCT
ijtc-514	241	17	.	.	PUNCT
ijtc-514	242	1	penerapan	penerapan	PROPN
ijtc-514	242	2	teknik	teknik	NOUN
ijtc-514	242	3	audit	audit	PROPN
ijtc-514	242	4	berbantuan	berbantuan	PROPN
ijtc-514	242	5	komputer	komputer	PROPN
ijtc-514	242	6	dan	dan	PROPN
ijtc-514	242	7	computer	computer	PROPN
ijtc-514	242	8	self	self	NOUN
ijtc-514	242	9	efficacy	efficacy	PROPN
ijtc-514	242	10	pada	pada	PROPN
ijtc-514	242	11	kinerja	kinerja	PROPN
ijtc-514	242	12	auditor	auditor	NOUN
ijtc-514	242	13	.	.	PUNCT
ijtc-514	243	1	e	e	X
ijtc-514	243	2	-	-	ADJ
ijtc-514	243	3	jurnal	jurnal	ADJ
ijtc-514	243	4	akuntansi	akuntansi	PROPN
ijtc-514	243	5	universitas	universita	NOUN
ijtc-514	243	6	udayana	udayana	PROPN
ijtc-514	243	7	,	,	PUNCT
ijtc-514	243	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-514	243	9	the	the	DET
ijtc-514	243	10	influence	influence	NOUN
ijtc-514	243	11	computer	computer	NOUN
ijtc-514	243	12	assisted	assist	VERB
ijtc-514	243	13	auditing	auditing	NOUN
ijtc-514	243	14	tools	tool	NOUN
ijtc-514	243	15	and	and	CCONJ
ijtc-514	243	16	techniques	technique	NOUN
ijtc-514	243	17	(	(	PUNCT
ijtc-514	243	18	caatts	caatt	NOUN
ijtc-514	243	19	)	)	PUNCT
ijtc-514	243	20	and	and	CCONJ
ijtc-514	243	21	professional	professional	ADJ
ijtc-514	243	22	ethics	ethic	NOUN
ijtc-514	243	23	on	on	ADP
ijtc-514	243	24	auditor	auditor	NOUN
ijtc-514	243	25	performance	performance	NOUN
ijtc-514	243	26	silalahi	silalahi	NOUN
ijtc-514	243	27	,	,	PUNCT
ijtc-514	243	28	simorangkir	simorangkir	NOUN
ijtc-514	243	29	,	,	PUNCT
ijtc-514	243	30	and	and	CCONJ
ijtc-514	243	31	akbar	akbar	NOUN
ijtc-514	243	32	307	307	NUM
ijtc-514	243	33	|	|	NOUN
ijtc-514	243	34	ilomata	ilomata	PROPN
ijtc-514	243	35	international	international	ADJ
ijtc-514	243	36	journal	journal	NOUN
ijtc-514	243	37	of	of	ADP
ijtc-514	243	38	tax	tax	PROPN
ijtc-514	243	39	&	&	CCONJ
ijtc-514	243	40	accounting	account	VERB
ijtc-514	243	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-514	243	42	14(2	14(2	NUM
ijtc-514	243	43	)	)	PUNCT
ijtc-514	243	44	,	,	PUNCT
ijtc-514	243	45	1423–1451	1423–1451	NUM
ijtc-514	243	46	.	.	PUNCT
ijtc-514	244	1	https://ojs.unud.ac.id/index.php/akuntansi/article/view/15516	https://ojs.unud.ac.id/index.php/akuntansi/article/view/15516	ADJ
ijtc-514	244	2	trisnaningsih	trisnaningsih	NOUN
ijtc-514	244	3	,	,	PUNCT
ijtc-514	244	4	s.	s.	PROPN
ijtc-514	244	5	(	(	PUNCT
ijtc-514	244	6	2007	2007	NUM
ijtc-514	244	7	)	)	PUNCT
ijtc-514	244	8	.	.	PUNCT
ijtc-514	245	1	independensi	independensi	PROPN
ijtc-514	245	2	auditor	auditor	PROPN
ijtc-514	245	3	dan	dan	PROPN
ijtc-514	245	4	komitmen	komitmen	PROPN
ijtc-514	245	5	organisasi	organisasi	PROPN
ijtc-514	245	6	sebagai	sebagai	PROPN
ijtc-514	245	7	mediasi	mediasi	PROPN
ijtc-514	245	8	pengaruh	pengaruh	VERB
ijtc-514	245	9	pemahaman	pemahaman	ADJ
ijtc-514	245	10	good	good	ADJ
ijtc-514	245	11	governance	governance	NOUN
ijtc-514	245	12	,	,	PUNCT
ijtc-514	245	13	gaya	gaya	PROPN
ijtc-514	245	14	kepemimpinan	kepemimpinan	PROPN
ijtc-514	246	1	dan	dan	PROPN
ijtc-514	246	2	budaya	budaya	PROPN
ijtc-514	246	3	oraganisasi	oraganisasi	PROPN
ijtc-514	246	4	terhadap	terhadap	PROPN
ijtc-514	246	5	kinerja	kinerja	PROPN
ijtc-514	246	6	auditor	auditor	NOUN
ijtc-514	246	7	.	.	PUNCT
ijtc-514	247	1	simposium	simposium	PROPN
ijtc-514	247	2	nasional	nasional	PROPN
ijtc-514	247	3	akuntansi	akuntansi	PROPN
ijtc-514	247	4	x	x	PROPN
ijtc-514	247	5	,	,	PUNCT
ijtc-514	247	6	1–56	1–56	PROPN
ijtc-514	247	7	.	.	PUNCT
ijtc-514	248	1	http://arikamayanti.lecture.ub.ac.id/files/2014/09/trisnaningsih_auditor.pdf	http://arikamayanti.lecture.ub.ac.id/files/2014/09/trisnaningsih_auditor.pdf	PROPN
ijtc-514	248	2	triyatno	triyatno	PROPN
ijtc-514	248	3	.	.	PUNCT
ijtc-514	249	1	(	(	PUNCT
ijtc-514	249	2	2017	2017	NUM
ijtc-514	249	3	)	)	PUNCT
ijtc-514	249	4	.	.	PUNCT
ijtc-514	250	1	penerapan	penerapan	PROPN
ijtc-514	250	2	teknik	teknik	NOUN
ijtc-514	250	3	audit	audit	PROPN
ijtc-514	250	4	berbantuan	berbantuan	PROPN
ijtc-514	250	5	komputer	komputer	PROPN
ijtc-514	250	6	,	,	PUNCT
ijtc-514	250	7	computer	computer	NOUN
ijtc-514	250	8	self	self	NOUN
ijtc-514	250	9	efficacy	efficacy	PROPN
ijtc-514	250	10	dan	dan	PROPN
ijtc-514	250	11	etika	etika	PROPN
ijtc-514	250	12	profesi	profesi	PROPN
ijtc-514	250	13	pada	pada	PROPN
ijtc-514	250	14	kinerja	kinerja	PROPN
ijtc-514	250	15	auditor	auditor	PROPN
ijtc-514	250	16	di	di	PROPN
ijtc-514	250	17	surakarta	surakarta	PROPN
ijtc-514	250	18	dan	dan	PROPN
ijtc-514	250	19	yogyakarta	yogyakarta	PROPN
ijtc-514	250	20	.	.	PUNCT
ijtc-514	251	1	seminar	seminar	NOUN
ijtc-514	251	2	nasional	nasional	PROPN
ijtc-514	251	3	dan	dan	PROPN
ijtc-514	251	4	the	the	DET
ijtc-514	251	5	4th	4th	ADJ
ijtc-514	251	6	call	call	NOUN
ijtc-514	251	7	for	for	ADP
ijtc-514	251	8	syariah	syariah	PROPN
ijtc-514	251	9	paper	paper	NOUN
ijtc-514	251	10	,	,	PUNCT
ijtc-514	251	11	327–337	327–337	NUM
ijtc-514	251	12	.	.	PUNCT
ijtc-514	252	1	https://publikasiilmiah.ums.ac.id/handle/11617/9248	https://publikasiilmiah.ums.ac.id/handle/11617/9248	PROPN
ijtc-514	252	2	wicaksono	wicaksono	PROPN
ijtc-514	252	3	,	,	PUNCT
ijtc-514	252	4	a.	a.	NOUN
ijtc-514	252	5	,	,	PUNCT
ijtc-514	252	6	laurens	laurens	PROPN
ijtc-514	252	7	,	,	PUNCT
ijtc-514	252	8	s.	s.	PROPN
ijtc-514	252	9	,	,	PUNCT
ijtc-514	252	10	&	&	CCONJ
ijtc-514	252	11	novianti	novianti	PROPN
ijtc-514	252	12	,	,	PUNCT
ijtc-514	252	13	e.	e.	PROPN
ijtc-514	252	14	(	(	PUNCT
ijtc-514	252	15	2018	2018	NUM
ijtc-514	252	16	)	)	PUNCT
ijtc-514	252	17	.	.	PUNCT
ijtc-514	253	1	impact	impact	NOUN
ijtc-514	253	2	analysis	analysis	NOUN
ijtc-514	253	3	of	of	ADP
ijtc-514	253	4	computer	computer	NOUN
ijtc-514	253	5	assisted	assist	VERB
ijtc-514	253	6	audit	audit	NOUN
ijtc-514	253	7	techniques	technique	NOUN
ijtc-514	253	8	utilization	utilization	NOUN
ijtc-514	253	9	on	on	ADP
ijtc-514	253	10	internal	internal	ADJ
ijtc-514	253	11	auditor	auditor	NOUN
ijtc-514	253	12	performance	performance	NOUN
ijtc-514	253	13	.	.	PUNCT
ijtc-514	254	1	2018	2018	NUM
ijtc-514	254	2	international	international	ADJ
ijtc-514	254	3	conference	conference	NOUN
ijtc-514	254	4	on	on	ADP
ijtc-514	254	5	information	information	NOUN
ijtc-514	254	6	management	management	NOUN
ijtc-514	254	7	and	and	CCONJ
ijtc-514	254	8	technology	technology	NOUN
ijtc-514	254	9	(	(	PUNCT
ijtc-514	254	10	icimtech	icimtech	PROPN
ijtc-514	254	11	)	)	PUNCT
ijtc-514	254	12	,	,	PUNCT
ijtc-514	254	13	267–271	267–271	NUM
ijtc-514	254	14	.	.	PUNCT
ijtc-514	255	1	https://doi.org/10.1109/icimtech.2018.8528198	https://doi.org/10.1109/icimtech.2018.8528198	PROPN
ijtc-514	255	2	zaleha	zaleha	NOUN
ijtc-514	255	3	,	,	PUNCT
ijtc-514	255	4	p.	p.	NOUN
ijtc-514	255	5	a.	a.	NOUN
ijtc-514	255	6	,	,	PUNCT
ijtc-514	255	7	&	&	CCONJ
ijtc-514	255	8	novita	novita	PROPN
ijtc-514	255	9	.	.	PUNCT
ijtc-514	256	1	(	(	PUNCT
ijtc-514	256	2	2020	2020	NUM
ijtc-514	256	3	)	)	PUNCT
ijtc-514	256	4	.	.	PUNCT
ijtc-514	257	1	dampak	dampak	PROPN
ijtc-514	257	2	teknologi	teknologi	PROPN
ijtc-514	257	3	informasi	informasi	PROPN
ijtc-514	257	4	,	,	PUNCT
ijtc-514	257	5	etika	etika	PROPN
ijtc-514	257	6	profesi	profesi	PROPN
ijtc-514	257	7	terhadap	terhadap	PROPN
ijtc-514	257	8	kinerja	kinerja	PROPN
ijtc-514	257	9	auditor	auditor	PROPN
ijtc-514	257	10	.	.	PUNCT
ijtc-514	258	1	jurnal	jurnal	PROPN
ijtc-514	258	2	akuntansi	akuntansi	PROPN
ijtc-514	258	3	dan	dan	PROPN
ijtc-514	258	4	auditing	auditing	PROPN
ijtc-514	258	5	,	,	PUNCT
ijtc-514	258	6	17(1	17(1	NUM
ijtc-514	258	7	)	)	PUNCT
ijtc-514	258	8	,	,	PUNCT
ijtc-514	258	9	90–114	90–114	NOUN
ijtc-514	258	10	.	.	PUNCT
ijtc-514	259	1	https://doi.org/https://doi.org/10.14710/jaa.17.1.90-114	https://doi.org/https://doi.org/10.14710/jaa.17.1.90-114	PUNCT
ijtc-514	259	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV