id	sid	tid	token	lemma	pos
ijtc-636	1	1	ilomata	ilomata	PROPN
ijtc-636	1	2	international	international	ADJ
ijtc-636	1	3	journal	journal	NOUN
ijtc-636	1	4	of	of	ADP
ijtc-636	1	5	tax	tax	PROPN
ijtc-636	1	6	&	&	CCONJ
ijtc-636	1	7	accounting	account	VERB
ijtc-636	1	8	p	p	PROPN
ijtc-636	1	9	-	-	PUNCT
ijtc-636	1	10	issn	issn	NOUN
ijtc-636	1	11	:	:	PUNCT
ijtc-636	1	12	2714	2714	NUM
ijtc-636	1	13	-	-	SYM
ijtc-636	1	14	9838	9838	NUM
ijtc-636	1	15	;	;	PUNCT
ijtc-636	1	16	e	e	X
ijtc-636	1	17	-	-	PUNCT
ijtc-636	1	18	issn	issn	NOUN
ijtc-636	1	19	:	:	PUNCT
ijtc-636	1	20	2714	2714	NUM
ijtc-636	1	21	-	-	SYM
ijtc-636	1	22	9846	9846	NUM
ijtc-636	1	23	volume	volume	NOUN
ijtc-636	1	24	4	4	NUM
ijtc-636	1	25	,	,	PUNCT
ijtc-636	1	26	issue	issue	NOUN
ijtc-636	1	27	1	1	NUM
ijtc-636	1	28	,	,	PUNCT
ijtc-636	1	29	january	january	PROPN
ijtc-636	1	30	2023	2023	NUM
ijtc-636	1	31	page	page	NOUN
ijtc-636	1	32	no	no	NOUN
ijtc-636	1	33	.	.	NOUN
ijtc-636	2	1	92	92	NUM
ijtc-636	2	2	-	-	SYM
ijtc-636	2	3	103	103	NUM
ijtc-636	2	4	92	92	NUM
ijtc-636	2	5	|	|	NOUN
ijtc-636	2	6	ilomata	ilomata	NOUN
ijtc-636	2	7	international	international	ADJ
ijtc-636	2	8	journal	journal	NOUN
ijtc-636	2	9	of	of	ADP
ijtc-636	2	10	tax	tax	PROPN
ijtc-636	2	11	&	&	CCONJ
ijtc-636	2	12	accounting	accounting	PROPN
ijtc-636	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	2	14	the	the	DET
ijtc-636	2	15	effects	effect	NOUN
ijtc-636	2	16	of	of	ADP
ijtc-636	2	17	audit	audit	NOUN
ijtc-636	2	18	firm	firm	ADJ
ijtc-636	2	19	size	size	NOUN
ijtc-636	2	20	,	,	PUNCT
ijtc-636	2	21	audit	audit	NOUN
ijtc-636	2	22	tenure	tenure	NOUN
ijtc-636	2	23	,	,	PUNCT
ijtc-636	2	24	and	and	CCONJ
ijtc-636	2	25	audit	audit	NOUN
ijtc-636	2	26	rotation	rotation	NOUN
ijtc-636	2	27	on	on	ADP
ijtc-636	2	28	audit	audit	NOUN
ijtc-636	2	29	quality	quality	NOUN
ijtc-636	2	30	kautsar	kautsar	PROPN
ijtc-636	2	31	riza	riza	PROPN
ijtc-636	2	32	salman1	salman1	PROPN
ijtc-636	2	33	,	,	PUNCT
ijtc-636	2	34	bety	bety	PROPN
ijtc-636	2	35	setyaningrum2	setyaningrum2	PROPN
ijtc-636	3	1	12university	12university	PROPN
ijtc-636	3	2	of	of	ADP
ijtc-636	3	3	hayam	hayam	PROPN
ijtc-636	3	4	wuruk	wuruk	PROPN
ijtc-636	3	5	perbanas	perbanas	PROPN
ijtc-636	3	6	,	,	PUNCT
ijtc-636	3	7	indonesia	indonesia	PROPN
ijtc-636	3	8	correspondent	correspondent	NOUN
ijtc-636	3	9	:	:	PUNCT
ijtc-636	3	10	kautsar@perbanas.ac.id1	kautsar@perbanas.ac.id1	ADV
ijtc-636	3	11	received	receive	VERB
ijtc-636	3	12	:	:	PUNCT
ijtc-636	3	13	november	november	PROPN
ijtc-636	3	14	24	24	NUM
ijtc-636	3	15	,	,	PUNCT
ijtc-636	3	16	2022	2022	NUM
ijtc-636	3	17	accepted	accept	VERB
ijtc-636	3	18	:	:	PUNCT
ijtc-636	3	19	january	january	PROPN
ijtc-636	3	20	27	27	NUM
ijtc-636	3	21	,	,	PUNCT
ijtc-636	3	22	2023	2023	NUM
ijtc-636	3	23	published	publish	VERB
ijtc-636	3	24	:	:	PUNCT
ijtc-636	3	25	january	january	PROPN
ijtc-636	3	26	31	31	NUM
ijtc-636	3	27	,	,	PUNCT
ijtc-636	3	28	2023	2023	NUM
ijtc-636	3	29	citation	citation	NOUN
ijtc-636	3	30	:	:	PUNCT
ijtc-636	4	1	salman	salman	PROPN
ijtc-636	4	2	,	,	PUNCT
ijtc-636	4	3	k.	k.	PROPN
ijtc-636	4	4	r.	r.	PROPN
ijtc-636	4	5	&	&	CCONJ
ijtc-636	4	6	setyaningrum	setyaningrum	PROPN
ijtc-636	4	7	,	,	PUNCT
ijtc-636	4	8	b.	b.	PROPN
ijtc-636	4	9	(	(	PUNCT
ijtc-636	4	10	2023	2023	NUM
ijtc-636	4	11	)	)	PUNCT
ijtc-636	4	12	.	.	PUNCT
ijtc-636	5	1	the	the	DET
ijtc-636	5	2	effects	effect	NOUN
ijtc-636	5	3	of	of	ADP
ijtc-636	5	4	audit	audit	NOUN
ijtc-636	5	5	firm	firm	ADJ
ijtc-636	5	6	size	size	NOUN
ijtc-636	5	7	,	,	PUNCT
ijtc-636	5	8	audit	audit	NOUN
ijtc-636	5	9	tenure	tenure	NOUN
ijtc-636	5	10	,	,	PUNCT
ijtc-636	5	11	and	and	CCONJ
ijtc-636	5	12	audit	audit	NOUN
ijtc-636	5	13	rotation	rotation	NOUN
ijtc-636	5	14	on	on	ADP
ijtc-636	5	15	audit	audit	NOUN
ijtc-636	5	16	quality	quality	NOUN
ijtc-636	5	17	.	.	PUNCT
ijtc-636	6	1	ilomata	ilomata	PROPN
ijtc-636	6	2	international	international	ADJ
ijtc-636	6	3	journal	journal	NOUN
ijtc-636	6	4	of	of	ADP
ijtc-636	6	5	tax	tax	NOUN
ijtc-636	6	6	and	and	CCONJ
ijtc-636	6	7	accounting	accounting	NOUN
ijtc-636	6	8	,	,	PUNCT
ijtc-636	6	9	4(1	4(1	NOUN
ijtc-636	6	10	)	)	PUNCT
ijtc-636	6	11	,	,	PUNCT
ijtc-636	6	12	92	92	NUM
ijtc-636	6	13	-	-	SYM
ijtc-636	6	14	103	103	NUM
ijtc-636	6	15	.	.	PUNCT
ijtc-636	7	1	https://doi.org/10.52728/ijtc.v4i1.636	https://doi.org/10.52728/ijtc.v4i1.636	NOUN
ijtc-636	7	2	abstract	abstract	NOUN
ijtc-636	7	3	:	:	PUNCT
ijtc-636	7	4	this	this	DET
ijtc-636	7	5	study	study	NOUN
ijtc-636	7	6	examines	examine	VERB
ijtc-636	7	7	the	the	DET
ijtc-636	7	8	effect	effect	NOUN
ijtc-636	7	9	of	of	ADP
ijtc-636	7	10	audit	audit	NOUN
ijtc-636	7	11	firm	firm	ADJ
ijtc-636	7	12	size	size	NOUN
ijtc-636	7	13	,	,	PUNCT
ijtc-636	7	14	audit	audit	NOUN
ijtc-636	7	15	period	period	NOUN
ijtc-636	7	16	,	,	PUNCT
ijtc-636	7	17	and	and	CCONJ
ijtc-636	7	18	audit	audit	NOUN
ijtc-636	7	19	rotation	rotation	NOUN
ijtc-636	7	20	on	on	ADP
ijtc-636	7	21	audit	audit	NOUN
ijtc-636	7	22	quality	quality	NOUN
ijtc-636	7	23	.	.	PUNCT
ijtc-636	8	1	the	the	DET
ijtc-636	8	2	data	datum	NOUN
ijtc-636	8	3	come	come	VERB
ijtc-636	8	4	from	from	ADP
ijtc-636	8	5	annual	annual	ADJ
ijtc-636	8	6	reports	report	NOUN
ijtc-636	8	7	of	of	ADP
ijtc-636	8	8	infrastructure	infrastructure	NOUN
ijtc-636	8	9	,	,	PUNCT
ijtc-636	8	10	utilities	utility	NOUN
ijtc-636	8	11	and	and	CCONJ
ijtc-636	8	12	transportation	transportation	NOUN
ijtc-636	8	13	companies	company	NOUN
ijtc-636	8	14	listed	list	VERB
ijtc-636	8	15	on	on	ADP
ijtc-636	8	16	the	the	DET
ijtc-636	8	17	indonesia	indonesia	PROPN
ijtc-636	8	18	stock	stock	PROPN
ijtc-636	8	19	exchange	exchange	PROPN
ijtc-636	8	20	(	(	PUNCT
ijtc-636	8	21	idx	idx	PROPN
ijtc-636	8	22	)	)	PUNCT
ijtc-636	8	23	from	from	ADP
ijtc-636	8	24	2016	2016	NUM
ijtc-636	8	25	to	to	ADP
ijtc-636	8	26	2020	2020	NUM
ijtc-636	8	27	.	.	PUNCT
ijtc-636	9	1	the	the	DET
ijtc-636	9	2	sampling	sample	VERB
ijtc-636	9	3	method	method	NOUN
ijtc-636	9	4	used	use	VERB
ijtc-636	9	5	is	be	AUX
ijtc-636	9	6	purposive	purposive	ADJ
ijtc-636	9	7	sampling	sampling	NOUN
ijtc-636	9	8	.	.	PUNCT
ijtc-636	10	1	a	a	DET
ijtc-636	10	2	sample	sample	NOUN
ijtc-636	10	3	of	of	ADP
ijtc-636	10	4	267	267	NUM
ijtc-636	10	5	companies	company	NOUN
ijtc-636	10	6	was	be	AUX
ijtc-636	10	7	obtained	obtain	VERB
ijtc-636	10	8	based	base	VERB
ijtc-636	10	9	on	on	ADP
ijtc-636	10	10	the	the	DET
ijtc-636	10	11	purposive	purposive	ADJ
ijtc-636	10	12	sampling	sampling	NOUN
ijtc-636	10	13	method	method	NOUN
ijtc-636	10	14	.	.	PUNCT
ijtc-636	11	1	the	the	DET
ijtc-636	11	2	analysis	analysis	NOUN
ijtc-636	11	3	technique	technique	NOUN
ijtc-636	11	4	used	use	VERB
ijtc-636	11	5	is	be	AUX
ijtc-636	11	6	logistic	logistic	ADJ
ijtc-636	11	7	regression	regression	NOUN
ijtc-636	11	8	analysis	analysis	NOUN
ijtc-636	11	9	with	with	ADP
ijtc-636	11	10	spss	spss	PROPN
ijtc-636	11	11	software	software	NOUN
ijtc-636	11	12	.	.	PUNCT
ijtc-636	12	1	this	this	DET
ijtc-636	12	2	study	study	NOUN
ijtc-636	12	3	's	's	PART
ijtc-636	12	4	results	result	NOUN
ijtc-636	12	5	confirm	confirm	VERB
ijtc-636	12	6	agency	agency	NOUN
ijtc-636	12	7	theory	theory	NOUN
ijtc-636	12	8	's	's	PART
ijtc-636	12	9	role	role	NOUN
ijtc-636	12	10	in	in	ADP
ijtc-636	12	11	explaining	explain	VERB
ijtc-636	12	12	the	the	DET
ijtc-636	12	13	relationship	relationship	NOUN
ijtc-636	12	14	between	between	ADP
ijtc-636	12	15	parties	party	NOUN
ijtc-636	12	16	with	with	ADP
ijtc-636	12	17	different	different	ADJ
ijtc-636	12	18	interests	interest	NOUN
ijtc-636	12	19	.	.	PUNCT
ijtc-636	13	1	the	the	DET
ijtc-636	13	2	research	research	NOUN
ijtc-636	13	3	findings	finding	NOUN
ijtc-636	13	4	reveal	reveal	VERB
ijtc-636	13	5	that	that	SCONJ
ijtc-636	13	6	the	the	DET
ijtc-636	13	7	role	role	NOUN
ijtc-636	13	8	of	of	ADP
ijtc-636	13	9	audit	audit	NOUN
ijtc-636	13	10	professional	professional	ADJ
ijtc-636	13	11	services	service	NOUN
ijtc-636	13	12	performed	perform	VERB
ijtc-636	13	13	by	by	ADP
ijtc-636	13	14	audit	audit	NOUN
ijtc-636	13	15	firms	firm	NOUN
ijtc-636	13	16	can	can	AUX
ijtc-636	13	17	minimize	minimize	VERB
ijtc-636	13	18	agency	agency	NOUN
ijtc-636	13	19	problems	problem	NOUN
ijtc-636	13	20	that	that	PRON
ijtc-636	13	21	arise	arise	VERB
ijtc-636	13	22	.	.	PUNCT
ijtc-636	14	1	empirically	empirically	ADV
ijtc-636	14	2	,	,	PUNCT
ijtc-636	14	3	study	study	NOUN
ijtc-636	14	4	findings	finding	NOUN
ijtc-636	14	5	show	show	VERB
ijtc-636	14	6	that	that	SCONJ
ijtc-636	14	7	the	the	DET
ijtc-636	14	8	size	size	NOUN
ijtc-636	14	9	of	of	ADP
ijtc-636	14	10	an	an	DET
ijtc-636	14	11	audit	audit	NOUN
ijtc-636	14	12	firm	firm	NOUN
ijtc-636	14	13	and	and	CCONJ
ijtc-636	14	14	its	its	PRON
ijtc-636	14	15	audit	audit	NOUN
ijtc-636	14	16	period	period	NOUN
ijtc-636	14	17	positively	positively	ADV
ijtc-636	14	18	affect	affect	VERB
ijtc-636	14	19	audit	audit	NOUN
ijtc-636	14	20	quality	quality	NOUN
ijtc-636	14	21	.	.	PUNCT
ijtc-636	15	1	conversely	conversely	ADV
ijtc-636	15	2	,	,	PUNCT
ijtc-636	15	3	audit	audit	NOUN
ijtc-636	15	4	rotation	rotation	NOUN
ijtc-636	15	5	does	do	AUX
ijtc-636	15	6	not	not	PART
ijtc-636	15	7	affect	affect	VERB
ijtc-636	15	8	audit	audit	NOUN
ijtc-636	15	9	quality	quality	NOUN
ijtc-636	15	10	.	.	PUNCT
ijtc-636	16	1	the	the	DET
ijtc-636	16	2	study	study	NOUN
ijtc-636	16	3	results	result	NOUN
ijtc-636	16	4	provide	provide	VERB
ijtc-636	16	5	a	a	DET
ijtc-636	16	6	practical	practical	ADJ
ijtc-636	16	7	contribution	contribution	NOUN
ijtc-636	16	8	so	so	SCONJ
ijtc-636	16	9	that	that	SCONJ
ijtc-636	16	10	non	non	ADJ
ijtc-636	16	11	-	-	ADJ
ijtc-636	16	12	big-4	big-4	PRON
ijtc-636	16	13	audit	audit	NOUN
ijtc-636	16	14	firms	firm	NOUN
ijtc-636	16	15	can	can	AUX
ijtc-636	16	16	improve	improve	VERB
ijtc-636	16	17	audit	audit	NOUN
ijtc-636	16	18	quality	quality	NOUN
ijtc-636	16	19	as	as	ADP
ijtc-636	16	20	big-4	big-4	X
ijtc-636	16	21	.	.	PUNCT
ijtc-636	17	1	audit	audit	NOUN
ijtc-636	17	2	firms	firm	NOUN
ijtc-636	17	3	should	should	AUX
ijtc-636	17	4	also	also	ADV
ijtc-636	17	5	pay	pay	VERB
ijtc-636	17	6	attention	attention	NOUN
ijtc-636	17	7	to	to	ADP
ijtc-636	17	8	sufficient	sufficient	ADJ
ijtc-636	17	9	audit	audit	NOUN
ijtc-636	17	10	tenure	tenure	NOUN
ijtc-636	17	11	,	,	PUNCT
ijtc-636	17	12	short	short	ADJ
ijtc-636	17	13	enough	enough	ADV
ijtc-636	17	14	or	or	CCONJ
ijtc-636	17	15	too	too	ADV
ijtc-636	17	16	long	long	ADV
ijtc-636	17	17	,	,	PUNCT
ijtc-636	17	18	to	to	PART
ijtc-636	17	19	produce	produce	VERB
ijtc-636	17	20	good	good	ADJ
ijtc-636	17	21	audit	audit	NOUN
ijtc-636	17	22	quality	quality	NOUN
ijtc-636	17	23	.	.	PUNCT
ijtc-636	18	1	keywords	keyword	NOUN
ijtc-636	18	2	:	:	PUNCT
ijtc-636	18	3	audit	audit	NOUN
ijtc-636	18	4	firm	firm	ADJ
ijtc-636	18	5	size	size	NOUN
ijtc-636	18	6	,	,	PUNCT
ijtc-636	18	7	audit	audit	NOUN
ijtc-636	18	8	tenure	tenure	NOUN
ijtc-636	18	9	,	,	PUNCT
ijtc-636	18	10	audit	audit	NOUN
ijtc-636	18	11	rotation	rotation	NOUN
ijtc-636	18	12	,	,	PUNCT
ijtc-636	18	13	audit	audit	NOUN
ijtc-636	18	14	quality	quality	NOUN
ijtc-636	18	15	this	this	PRON
ijtc-636	18	16	is	be	AUX
ijtc-636	18	17	an	an	DET
ijtc-636	18	18	open	open	ADJ
ijtc-636	18	19	access	access	NOUN
ijtc-636	18	20	article	article	NOUN
ijtc-636	18	21	under	under	ADP
ijtc-636	18	22	the	the	DET
ijtc-636	18	23	cc	cc	NOUN
ijtc-636	18	24	-	-	PUNCT
ijtc-636	18	25	by	by	ADP
ijtc-636	18	26	4.0	4.0	NUM
ijtc-636	18	27	license	license	NOUN
ijtc-636	18	28	.	.	PUNCT
ijtc-636	19	1	introduction	introduction	NOUN
ijtc-636	19	2	audit	audit	NOUN
ijtc-636	19	3	quality	quality	NOUN
ijtc-636	19	4	using	use	VERB
ijtc-636	19	5	the	the	DET
ijtc-636	19	6	specialization	specialization	NOUN
ijtc-636	19	7	abilities	ability	NOUN
ijtc-636	19	8	of	of	ADP
ijtc-636	19	9	an	an	DET
ijtc-636	19	10	auditor	auditor	NOUN
ijtc-636	19	11	in	in	ADP
ijtc-636	19	12	detecting	detect	VERB
ijtc-636	19	13	and	and	CCONJ
ijtc-636	19	14	reporting	report	VERB
ijtc-636	19	15	fraud	fraud	NOUN
ijtc-636	19	16	in	in	ADP
ijtc-636	19	17	the	the	DET
ijtc-636	19	18	client	client	NOUN
ijtc-636	19	19	's	's	PART
ijtc-636	19	20	financial	financial	ADJ
ijtc-636	19	21	system	system	NOUN
ijtc-636	19	22	.	.	PUNCT
ijtc-636	20	1	audit	audit	NOUN
ijtc-636	20	2	quality	quality	NOUN
ijtc-636	20	3	is	be	AUX
ijtc-636	20	4	an	an	DET
ijtc-636	20	5	auditor	auditor	NOUN
ijtc-636	20	6	's	's	PART
ijtc-636	20	7	opportunity	opportunity	NOUN
ijtc-636	20	8	,	,	PUNCT
ijtc-636	20	9	ability	ability	NOUN
ijtc-636	20	10	,	,	PUNCT
ijtc-636	20	11	and	and	CCONJ
ijtc-636	20	12	willingness	willingness	NOUN
ijtc-636	20	13	to	to	PART
ijtc-636	20	14	detect	detect	VERB
ijtc-636	20	15	,	,	PUNCT
ijtc-636	20	16	find	find	VERB
ijtc-636	20	17	,	,	PUNCT
ijtc-636	20	18	report	report	NOUN
ijtc-636	20	19	,	,	PUNCT
ijtc-636	20	20	and	and	CCONJ
ijtc-636	20	21	reveal	reveal	VERB
ijtc-636	20	22	an	an	DET
ijtc-636	20	23	error	error	NOUN
ijtc-636	20	24	or	or	CCONJ
ijtc-636	20	25	fraud	fraud	NOUN
ijtc-636	20	26	that	that	PRON
ijtc-636	20	27	occurs	occur	VERB
ijtc-636	20	28	in	in	ADP
ijtc-636	20	29	an	an	DET
ijtc-636	20	30	accounting	accounting	NOUN
ijtc-636	20	31	system	system	NOUN
ijtc-636	20	32	(	(	PUNCT
ijtc-636	20	33	tandionting	tandionte	VERB
ijtc-636	20	34	,	,	PUNCT
ijtc-636	20	35	2016a	2016a	NOUN
ijtc-636	20	36	,	,	PUNCT
ijtc-636	20	37	p.	p.	NOUN
ijtc-636	20	38	80	80	NUM
ijtc-636	20	39	)	)	PUNCT
ijtc-636	20	40	.	.	PUNCT
ijtc-636	21	1	according	accord	VERB
ijtc-636	21	2	to(nuri	to(nuri	PROPN
ijtc-636	21	3	,	,	PUNCT
ijtc-636	21	4	2021	2021	NUM
ijtc-636	21	5	)	)	PUNCT
ijtc-636	21	6	,	,	PUNCT
ijtc-636	21	7	auditor	auditor	NOUN
ijtc-636	21	8	specialization	specialization	NOUN
ijtc-636	21	9	assesses	assess	VERB
ijtc-636	21	10	audit	audit	NOUN
ijtc-636	21	11	quality	quality	NOUN
ijtc-636	21	12	because	because	SCONJ
ijtc-636	21	13	auditor	auditor	NOUN
ijtc-636	21	14	specialization	specialization	NOUN
ijtc-636	21	15	in	in	ADP
ijtc-636	21	16	particular	particular	ADJ
ijtc-636	21	17	industries	industry	NOUN
ijtc-636	21	18	will	will	AUX
ijtc-636	21	19	give	give	VERB
ijtc-636	21	20	auditors	auditor	NOUN
ijtc-636	21	21	better	well	ADJ
ijtc-636	21	22	knowledge	knowledge	NOUN
ijtc-636	21	23	,	,	PUNCT
ijtc-636	21	24	insight	insight	NOUN
ijtc-636	21	25	,	,	PUNCT
ijtc-636	21	26	and	and	CCONJ
ijtc-636	21	27	abilities	ability	NOUN
ijtc-636	21	28	when	when	SCONJ
ijtc-636	21	29	compared	compare	VERB
ijtc-636	21	30	to	to	ADP
ijtc-636	21	31	auditors	auditor	NOUN
ijtc-636	21	32	who	who	PRON
ijtc-636	21	33	do	do	AUX
ijtc-636	21	34	not	not	PART
ijtc-636	21	35	have	have	VERB
ijtc-636	21	36	specialization	specialization	NOUN
ijtc-636	21	37	.	.	PUNCT
ijtc-636	22	1	the	the	DET
ijtc-636	22	2	auditor	auditor	NOUN
ijtc-636	22	3	's	's	PART
ijtc-636	22	4	specialization	specialization	NOUN
ijtc-636	22	5	ability	ability	NOUN
ijtc-636	22	6	to	to	PART
ijtc-636	22	7	detect	detect	VERB
ijtc-636	22	8	errors	error	NOUN
ijtc-636	22	9	and	and	CCONJ
ijtc-636	22	10	irregularities	irregularity	NOUN
ijtc-636	22	11	that	that	PRON
ijtc-636	22	12	occur	occur	VERB
ijtc-636	22	13	in	in	ADP
ijtc-636	22	14	client	client	NOUN
ijtc-636	22	15	financial	financial	ADJ
ijtc-636	22	16	statements	statement	NOUN
ijtc-636	22	17	more	more	ADV
ijtc-636	22	18	quickly	quickly	ADV
ijtc-636	22	19	and	and	CCONJ
ijtc-636	22	20	effectively	effectively	ADV
ijtc-636	22	21	because	because	SCONJ
ijtc-636	22	22	specialist	specialist	ADJ
ijtc-636	22	23	auditors	auditor	NOUN
ijtc-636	22	24	have	have	VERB
ijtc-636	22	25	more	more	ADJ
ijtc-636	22	26	knowledge	knowledge	NOUN
ijtc-636	22	27	of	of	ADP
ijtc-636	22	28	specific	specific	ADJ
ijtc-636	22	29	industries	industry	NOUN
ijtc-636	22	30	(	(	PUNCT
ijtc-636	22	31	rinanda	rinanda	PROPN
ijtc-636	22	32	&	&	CCONJ
ijtc-636	22	33	nurbaiti	nurbaiti	PROPN
ijtc-636	22	34	,	,	PUNCT
ijtc-636	22	35	2018a	2018a	NUM
ijtc-636	22	36	)	)	PUNCT
ijtc-636	22	37	.	.	PUNCT
ijtc-636	23	1	however	however	ADV
ijtc-636	23	2	,	,	PUNCT
ijtc-636	23	3	auditor	auditor	NOUN
ijtc-636	23	4	industry	industry	NOUN
ijtc-636	23	5	specialization	specialization	NOUN
ijtc-636	23	6	does	do	AUX
ijtc-636	23	7	not	not	PART
ijtc-636	23	8	significantly	significantly	ADV
ijtc-636	23	9	affect	affect	VERB
ijtc-636	23	10	audit	audit	NOUN
ijtc-636	23	11	report	report	NOUN
ijtc-636	23	12	lag	lag	NOUN
ijtc-636	23	13	(	(	PUNCT
ijtc-636	23	14	abdillah	abdillah	NOUN
ijtc-636	23	15	et	et	PROPN
ijtc-636	23	16	al	al	PROPN
ijtc-636	23	17	.	.	PROPN
ijtc-636	23	18	,	,	PUNCT
ijtc-636	23	19	2019	2019	NUM
ijtc-636	23	20	)	)	PUNCT
ijtc-636	23	21	.	.	PUNCT
ijtc-636	24	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	24	2	mailto:kautsar@perbanas.ac.id	mailto:kautsar@perbanas.ac.id	PROPN
ijtc-636	24	3	https://doi.org/10.52728/ijtc.v4i1.636	https://doi.org/10.52728/ijtc.v4i1.636	NOUN
ijtc-636	24	4	the	the	DET
ijtc-636	24	5	effects	effect	NOUN
ijtc-636	24	6	of	of	ADP
ijtc-636	24	7	audit	audit	NOUN
ijtc-636	24	8	firm	firm	ADJ
ijtc-636	24	9	size	size	NOUN
ijtc-636	24	10	,	,	PUNCT
ijtc-636	24	11	audit	audit	NOUN
ijtc-636	24	12	tenure	tenure	NOUN
ijtc-636	24	13	,	,	PUNCT
ijtc-636	24	14	and	and	CCONJ
ijtc-636	24	15	audit	audit	NOUN
ijtc-636	24	16	rotation	rotation	NOUN
ijtc-636	24	17	on	on	ADP
ijtc-636	24	18	audit	audit	NOUN
ijtc-636	24	19	quality	quality	PROPN
ijtc-636	24	20	salman	salman	PROPN
ijtc-636	24	21	&	&	CCONJ
ijtc-636	24	22	setyaningrum	setyaningrum	PROPN
ijtc-636	24	23	93	93	NUM
ijtc-636	24	24	|	|	ADV
ijtc-636	24	25	ilomata	ilomata	PROPN
ijtc-636	24	26	international	international	ADJ
ijtc-636	24	27	journal	journal	NOUN
ijtc-636	24	28	of	of	ADP
ijtc-636	24	29	tax	tax	PROPN
ijtc-636	24	30	&	&	CCONJ
ijtc-636	24	31	accounting	account	VERB
ijtc-636	24	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-636	24	33	significant	significant	ADJ
ijtc-636	24	34	cases	case	NOUN
ijtc-636	24	35	cause	cause	VERB
ijtc-636	24	36	user	user	NOUN
ijtc-636	24	37	confidence	confidence	NOUN
ijtc-636	24	38	in	in	ADP
ijtc-636	24	39	the	the	DET
ijtc-636	24	40	quality	quality	NOUN
ijtc-636	24	41	of	of	ADP
ijtc-636	24	42	audits	audits	NOUN
ijtc-636	24	43	conducted	conduct	VERB
ijtc-636	24	44	by	by	ADP
ijtc-636	24	45	independent	independent	ADJ
ijtc-636	24	46	auditors	auditor	NOUN
ijtc-636	24	47	to	to	PART
ijtc-636	24	48	decrease	decrease	VERB
ijtc-636	24	49	.	.	PUNCT
ijtc-636	25	1	one	one	NUM
ijtc-636	25	2	of	of	ADP
ijtc-636	25	3	them	they	PRON
ijtc-636	25	4	was	be	AUX
ijtc-636	25	5	a	a	DET
ijtc-636	25	6	case	case	NOUN
ijtc-636	25	7	that	that	PRON
ijtc-636	25	8	occurred	occur	VERB
ijtc-636	25	9	in	in	ADP
ijtc-636	25	10	early	early	ADJ
ijtc-636	25	11	2017	2017	NUM
ijtc-636	25	12	and	and	CCONJ
ijtc-636	25	13	involved	involve	VERB
ijtc-636	25	14	partners	partner	NOUN
ijtc-636	25	15	from	from	ADP
ijtc-636	25	16	public	public	ADJ
ijtc-636	25	17	accountant	accountant	NOUN
ijtc-636	25	18	ernst	ernst	NOUN
ijtc-636	25	19	and	and	CCONJ
ijtc-636	25	20	young	young	ADJ
ijtc-636	25	21	(	(	PUNCT
ijtc-636	25	22	ey	ey	NOUN
ijtc-636	25	23	)	)	PUNCT
ijtc-636	25	24	in	in	ADP
ijtc-636	25	25	indonesia	indonesia	PROPN
ijtc-636	25	26	,	,	PUNCT
ijtc-636	25	27	namely	namely	ADV
ijtc-636	25	28	public	public	ADJ
ijtc-636	25	29	accountant	accountant	NOUN
ijtc-636	25	30	purwanto	purwanto	NOUN
ijtc-636	25	31	,	,	PUNCT
ijtc-636	25	32	suherman	suherman	NOUN
ijtc-636	25	33	and	and	CCONJ
ijtc-636	25	34	surja	surja	PROPN
ijtc-636	25	35	.	.	PUNCT
ijtc-636	26	1	this	this	DET
ijtc-636	26	2	case	case	NOUN
ijtc-636	26	3	occurred	occur	VERB
ijtc-636	26	4	because	because	SCONJ
ijtc-636	26	5	public	public	ADJ
ijtc-636	26	6	accountants	accountant	NOUN
ijtc-636	26	7	purwanto	purwanto	PROPN
ijtc-636	26	8	,	,	PUNCT
ijtc-636	26	9	suherman	suherman	NOUN
ijtc-636	26	10	,	,	PUNCT
ijtc-636	26	11	and	and	CCONJ
ijtc-636	26	12	surja	surja	PROPN
ijtc-636	26	13	failed	fail	VERB
ijtc-636	26	14	to	to	PART
ijtc-636	26	15	audit	audit	VERB
ijtc-636	26	16	the	the	DET
ijtc-636	26	17	financial	financial	ADJ
ijtc-636	26	18	statements	statement	NOUN
ijtc-636	26	19	of	of	ADP
ijtc-636	26	20	a	a	DET
ijtc-636	26	21	telecommunication	telecommunication	NOUN
ijtc-636	26	22	company	company	NOUN
ijtc-636	26	23	(	(	PUNCT
ijtc-636	26	24	indosat	indosat	PROPN
ijtc-636	26	25	)	)	PUNCT
ijtc-636	26	26	.	.	PUNCT
ijtc-636	27	1	after	after	ADV
ijtc-636	27	2	all	all	ADV
ijtc-636	27	3	,	,	PUNCT
ijtc-636	27	4	they	they	PRON
ijtc-636	27	5	had	have	AUX
ijtc-636	27	6	provided	provide	VERB
ijtc-636	27	7	an	an	DET
ijtc-636	27	8	opinion	opinion	NOUN
ijtc-636	27	9	based	base	VERB
ijtc-636	27	10	on	on	ADP
ijtc-636	27	11	insufficient	insufficient	ADJ
ijtc-636	27	12	evidence	evidence	NOUN
ijtc-636	27	13	.	.	PUNCT
ijtc-636	28	1	this	this	DET
ijtc-636	28	2	finding	finding	NOUN
ijtc-636	28	3	originated	originate	VERB
ijtc-636	28	4	when	when	SCONJ
ijtc-636	28	5	the	the	DET
ijtc-636	28	6	ernst	ernst	NOUN
ijtc-636	28	7	and	and	CCONJ
ijtc-636	28	8	young	young	ADJ
ijtc-636	28	9	(	(	PUNCT
ijtc-636	28	10	ey	ey	ADJ
ijtc-636	28	11	)	)	PUNCT
ijtc-636	28	12	partner	partner	NOUN
ijtc-636	28	13	accounting	accounting	NOUN
ijtc-636	28	14	firm	firm	NOUN
ijtc-636	28	15	in	in	ADP
ijtc-636	28	16	the	the	DET
ijtc-636	28	17	united	united	PROPN
ijtc-636	28	18	states	states	PROPN
ijtc-636	28	19	reviewed	review	VERB
ijtc-636	28	20	audit	audit	NOUN
ijtc-636	28	21	results	result	NOUN
ijtc-636	28	22	from	from	ADP
ijtc-636	28	23	accounting	accounting	NOUN
ijtc-636	28	24	firms	firm	NOUN
ijtc-636	28	25	in	in	ADP
ijtc-636	28	26	indonesia	indonesia	PROPN
ijtc-636	28	27	.	.	PUNCT
ijtc-636	29	1	as	as	ADP
ijtc-636	29	2	a	a	DET
ijtc-636	29	3	result	result	NOUN
ijtc-636	29	4	of	of	ADP
ijtc-636	29	5	this	this	DET
ijtc-636	29	6	incident	incident	NOUN
ijtc-636	29	7	,	,	PUNCT
ijtc-636	29	8	public	public	ADJ
ijtc-636	29	9	accountant	accountant	NOUN
ijtc-636	29	10	partners	partner	NOUN
ijtc-636	29	11	,	,	PUNCT
ijtc-636	29	12	namely	namely	ADV
ijtc-636	29	13	public	public	ADJ
ijtc-636	29	14	accountant	accountant	NOUN
ijtc-636	29	15	purwanto	purwanto	NOUN
ijtc-636	29	16	,	,	PUNCT
ijtc-636	29	17	suherman	suherman	NOUN
ijtc-636	29	18	and	and	CCONJ
ijtc-636	29	19	surja	surja	PROPN
ijtc-636	29	20	,	,	PUNCT
ijtc-636	29	21	had	have	VERB
ijtc-636	29	22	to	to	PART
ijtc-636	29	23	pay	pay	VERB
ijtc-636	29	24	a	a	DET
ijtc-636	29	25	fine	fine	NOUN
ijtc-636	29	26	of	of	ADP
ijtc-636	29	27	idr	idr	PROPN
ijtc-636	29	28	13.3	13.3	NUM
ijtc-636	29	29	billion	billion	NUM
ijtc-636	29	30	to	to	ADP
ijtc-636	29	31	us	us	PROPN
ijtc-636	29	32	regulators	regulator	NOUN
ijtc-636	29	33	.	.	PUNCT
ijtc-636	30	1	this	this	DET
ijtc-636	30	2	case	case	NOUN
ijtc-636	30	3	is	be	AUX
ijtc-636	30	4	considered	consider	VERB
ijtc-636	30	5	the	the	DET
ijtc-636	30	6	latest	late	ADJ
ijtc-636	30	7	incident	incident	NOUN
ijtc-636	30	8	that	that	PRON
ijtc-636	30	9	has	have	AUX
ijtc-636	30	10	befallen	befall	VERB
ijtc-636	30	11	an	an	DET
ijtc-636	30	12	audit	audit	NOUN
ijtc-636	30	13	firm	firm	NOUN
ijtc-636	30	14	,	,	PUNCT
ijtc-636	30	15	giving	give	VERB
ijtc-636	30	16	rise	rise	NOUN
ijtc-636	30	17	to	to	ADP
ijtc-636	30	18	speculation	speculation	NOUN
ijtc-636	30	19	about	about	ADP
ijtc-636	30	20	whether	whether	SCONJ
ijtc-636	30	21	an	an	DET
ijtc-636	30	22	audit	audit	NOUN
ijtc-636	30	23	firm	firm	NOUN
ijtc-636	30	24	can	can	AUX
ijtc-636	30	25	carry	carry	VERB
ijtc-636	30	26	out	out	ADP
ijtc-636	30	27	its	its	PRON
ijtc-636	30	28	duties	duty	NOUN
ijtc-636	30	29	in	in	ADP
ijtc-636	30	30	developing	develop	VERB
ijtc-636	30	31	countries	country	NOUN
ijtc-636	30	32	under	under	ADP
ijtc-636	30	33	the	the	DET
ijtc-636	30	34	code	code	NOUN
ijtc-636	30	35	of	of	ADP
ijtc-636	30	36	ethics	ethic	NOUN
ijtc-636	30	37	(	(	PUNCT
ijtc-636	30	38	malik	malik	PROPN
ijtc-636	30	39	,	,	PUNCT
ijtc-636	30	40	2017	2017	NUM
ijtc-636	30	41	)	)	PUNCT
ijtc-636	30	42	.	.	PUNCT
ijtc-636	31	1	the	the	DET
ijtc-636	31	2	last	last	ADJ
ijtc-636	31	3	case	case	NOUN
ijtc-636	31	4	regarding	regard	VERB
ijtc-636	31	5	audit	audit	NOUN
ijtc-636	31	6	quality	quality	NOUN
ijtc-636	31	7	occurred	occur	VERB
ijtc-636	31	8	in	in	ADP
ijtc-636	31	9	2018	2018	NUM
ijtc-636	31	10	involving	involve	VERB
ijtc-636	31	11	a	a	DET
ijtc-636	31	12	public	public	ADJ
ijtc-636	31	13	accountant	accountant	NOUN
ijtc-636	31	14	.	.	PUNCT
ijtc-636	32	1	one	one	NUM
ijtc-636	32	2	of	of	ADP
ijtc-636	32	3	them	they	PRON
ijtc-636	32	4	happened	happen	VERB
ijtc-636	32	5	in	in	ADP
ijtc-636	32	6	indonesia	indonesia	PROPN
ijtc-636	32	7	was	be	AUX
ijtc-636	32	8	deloitte	deloitte	PROPN
ijtc-636	32	9	's	's	PART
ijtc-636	32	10	partners	partner	NOUN
ijtc-636	32	11	,	,	PUNCT
ijtc-636	32	12	namely	namely	ADV
ijtc-636	32	13	public	public	ADJ
ijtc-636	32	14	accountants	accountant	NOUN
ijtc-636	32	15	marlinna	marlinna	NOUN
ijtc-636	32	16	,	,	PUNCT
ijtc-636	32	17	kap	kap	PROPN
ijtc-636	32	18	merliyana	merliyana	PROPN
ijtc-636	32	19	samsul	samsul	PROPN
ijtc-636	32	20	,	,	PUNCT
ijtc-636	32	21	and	and	CCONJ
ijtc-636	32	22	public	public	ADJ
ijtc-636	32	23	accountants	accountant	NOUN
ijtc-636	32	24	satrio	satrio	PROPN
ijtc-636	32	25	,	,	PUNCT
ijtc-636	32	26	bing	bing	NOUN
ijtc-636	32	27	,	,	PUNCT
ijtc-636	32	28	eny	eny	PROPN
ijtc-636	32	29	&	&	CCONJ
ijtc-636	32	30	rekan	rekan	PROPN
ijtc-636	32	31	.	.	PUNCT
ijtc-636	33	1	this	this	DET
ijtc-636	33	2	case	case	NOUN
ijtc-636	33	3	occurred	occur	VERB
ijtc-636	33	4	because	because	SCONJ
ijtc-636	33	5	the	the	DET
ijtc-636	33	6	financial	financial	ADJ
ijtc-636	33	7	statements	statement	NOUN
ijtc-636	33	8	of	of	ADP
ijtc-636	33	9	sunprima	sunprima	PROPN
ijtc-636	33	10	nusantara	nusantara	PROPN
ijtc-636	33	11	financing	financing	NOUN
ijtc-636	33	12	(	(	PUNCT
ijtc-636	33	13	snp	snp	ADJ
ijtc-636	33	14	)	)	PUNCT
ijtc-636	33	15	finance	finance	NOUN
ijtc-636	33	16	,	,	PUNCT
ijtc-636	33	17	audited	audit	VERB
ijtc-636	33	18	by	by	ADP
ijtc-636	33	19	public	public	ADJ
ijtc-636	33	20	accountants	accountant	NOUN
ijtc-636	33	21	satrio	satrio	PROPN
ijtc-636	33	22	,	,	PUNCT
ijtc-636	33	23	showed	show	VERB
ijtc-636	33	24	an	an	DET
ijtc-636	33	25	unqualified	unqualified	ADJ
ijtc-636	33	26	opinion	opinion	NOUN
ijtc-636	33	27	.	.	PUNCT
ijtc-636	34	1	it	it	PRON
ijtc-636	34	2	is	be	AUX
ijtc-636	34	3	different	different	ADJ
ijtc-636	34	4	from	from	ADP
ijtc-636	34	5	the	the	DET
ijtc-636	34	6	results	result	NOUN
ijtc-636	34	7	of	of	ADP
ijtc-636	34	8	an	an	DET
ijtc-636	34	9	examination	examination	NOUN
ijtc-636	34	10	from	from	ADP
ijtc-636	34	11	the	the	DET
ijtc-636	34	12	financial	financial	ADJ
ijtc-636	34	13	services	service	NOUN
ijtc-636	34	14	authority	authority	NOUN
ijtc-636	34	15	,	,	PUNCT
ijtc-636	34	16	which	which	PRON
ijtc-636	34	17	showed	show	VERB
ijtc-636	34	18	that	that	SCONJ
ijtc-636	34	19	snp	snp	ADJ
ijtc-636	34	20	finance	finance	NOUN
ijtc-636	34	21	failed	fail	VERB
ijtc-636	34	22	to	to	PART
ijtc-636	34	23	pay	pay	VERB
ijtc-636	34	24	interest	interest	NOUN
ijtc-636	34	25	on	on	ADP
ijtc-636	34	26	medium	medium	ADJ
ijtc-636	34	27	-	-	PUNCT
ijtc-636	34	28	term	term	NOUN
ijtc-636	34	29	notes	note	NOUN
ijtc-636	34	30	which	which	PRON
ijtc-636	34	31	were	be	AUX
ijtc-636	34	32	not	not	PART
ijtc-636	34	33	included	include	VERB
ijtc-636	34	34	in	in	ADP
ijtc-636	34	35	public	public	ADJ
ijtc-636	34	36	accountants	accountant	NOUN
ijtc-636	34	37	satrio	satrio	PROPN
ijtc-636	34	38	's	's	PART
ijtc-636	34	39	audit	audit	NOUN
ijtc-636	34	40	report	report	NOUN
ijtc-636	34	41	(	(	PUNCT
ijtc-636	34	42	handoko	handoko	PROPN
ijtc-636	34	43	&	&	CCONJ
ijtc-636	34	44	soepriyanto	soepriyanto	NOUN
ijtc-636	34	45	,	,	PUNCT
ijtc-636	34	46	2018	2018	NUM
ijtc-636	34	47	)	)	PUNCT
ijtc-636	34	48	.	.	PUNCT
ijtc-636	35	1	some	some	PRON
ijtc-636	35	2	of	of	ADP
ijtc-636	35	3	these	these	DET
ijtc-636	35	4	cases	case	NOUN
ijtc-636	35	5	have	have	AUX
ijtc-636	35	6	caused	cause	VERB
ijtc-636	35	7	a	a	DET
ijtc-636	35	8	loss	loss	NOUN
ijtc-636	35	9	of	of	ADP
ijtc-636	35	10	public	public	ADJ
ijtc-636	35	11	trust	trust	NOUN
ijtc-636	35	12	in	in	ADP
ijtc-636	35	13	an	an	DET
ijtc-636	35	14	audit	audit	NOUN
ijtc-636	35	15	firm	firm	NOUN
ijtc-636	35	16	and	and	CCONJ
ijtc-636	35	17	poorly	poorly	ADV
ijtc-636	35	18	assessed	assess	VERB
ijtc-636	35	19	the	the	DET
ijtc-636	35	20	quality	quality	NOUN
ijtc-636	35	21	of	of	ADP
ijtc-636	35	22	the	the	DET
ijtc-636	35	23	audit	audit	NOUN
ijtc-636	35	24	produced	produce	VERB
ijtc-636	35	25	by	by	ADP
ijtc-636	35	26	the	the	DET
ijtc-636	35	27	audit	audit	NOUN
ijtc-636	35	28	firm	firm	NOUN
ijtc-636	35	29	due	due	ADP
ijtc-636	35	30	to	to	ADP
ijtc-636	35	31	the	the	DET
ijtc-636	35	32	lack	lack	NOUN
ijtc-636	35	33	of	of	ADP
ijtc-636	35	34	competence	competence	NOUN
ijtc-636	35	35	possessed	possess	VERB
ijtc-636	35	36	by	by	ADP
ijtc-636	35	37	the	the	DET
ijtc-636	35	38	auditor	auditor	NOUN
ijtc-636	35	39	(	(	PUNCT
ijtc-636	35	40	palalangan	palalangan	VERB
ijtc-636	35	41	et	et	PROPN
ijtc-636	35	42	al	al	PROPN
ijtc-636	35	43	.	.	PROPN
ijtc-636	35	44	,	,	PUNCT
ijtc-636	35	45	2019a	2019a	NUM
ijtc-636	35	46	)	)	PUNCT
ijtc-636	35	47	.	.	PUNCT
ijtc-636	36	1	(	(	PUNCT
ijtc-636	36	2	kalanjati	kalanjati	NOUN
ijtc-636	36	3	et	et	PROPN
ijtc-636	36	4	al	al	PROPN
ijtc-636	36	5	.	.	PROPN
ijtc-636	36	6	,	,	PUNCT
ijtc-636	36	7	2019	2019	NUM
ijtc-636	36	8	)	)	PUNCT
ijtc-636	36	9	further	far	ADV
ijtc-636	36	10	found	find	VERB
ijtc-636	36	11	that	that	SCONJ
ijtc-636	36	12	the	the	DET
ijtc-636	36	13	cumulative	cumulative	ADJ
ijtc-636	36	14	number	number	NOUN
ijtc-636	36	15	of	of	ADP
ijtc-636	36	16	audit	audit	NOUN
ijtc-636	36	17	partner	partner	NOUN
ijtc-636	36	18	rotations	rotation	NOUN
ijtc-636	36	19	is	be	AUX
ijtc-636	36	20	positively	positively	ADV
ijtc-636	36	21	related	relate	VERB
ijtc-636	36	22	to	to	PART
ijtc-636	36	23	audit	audit	VERB
ijtc-636	36	24	quality	quality	NOUN
ijtc-636	36	25	.	.	PUNCT
ijtc-636	37	1	conversely	conversely	ADV
ijtc-636	37	2	,	,	PUNCT
ijtc-636	37	3	the	the	DET
ijtc-636	37	4	cumulative	cumulative	ADJ
ijtc-636	37	5	number	number	NOUN
ijtc-636	37	6	of	of	ADP
ijtc-636	37	7	audit	audit	NOUN
ijtc-636	37	8	firm	firm	NOUN
ijtc-636	37	9	rotations	rotation	NOUN
ijtc-636	37	10	is	be	AUX
ijtc-636	37	11	negatively	negatively	ADV
ijtc-636	37	12	associated	associate	VERB
ijtc-636	37	13	with	with	ADP
ijtc-636	37	14	audit	audit	NOUN
ijtc-636	37	15	quality	quality	NOUN
ijtc-636	37	16	.	.	PUNCT
ijtc-636	38	1	on	on	ADP
ijtc-636	38	2	the	the	DET
ijtc-636	38	3	other	other	ADJ
ijtc-636	38	4	hand	hand	NOUN
ijtc-636	38	5	,	,	PUNCT
ijtc-636	38	6	an	an	DET
ijtc-636	38	7	audit	audit	NOUN
ijtc-636	38	8	firm	firm	NOUN
ijtc-636	38	9	is	be	AUX
ijtc-636	38	10	an	an	DET
ijtc-636	38	11	institution	institution	NOUN
ijtc-636	38	12	where	where	SCONJ
ijtc-636	38	13	a	a	DET
ijtc-636	38	14	public	public	ADJ
ijtc-636	38	15	accountant	accountant	NOUN
ijtc-636	38	16	can	can	AUX
ijtc-636	38	17	provide	provide	VERB
ijtc-636	38	18	professional	professional	ADJ
ijtc-636	38	19	services	service	NOUN
ijtc-636	38	20	to	to	ADP
ijtc-636	38	21	client	client	NOUN
ijtc-636	38	22	companies	company	NOUN
ijtc-636	38	23	following	follow	VERB
ijtc-636	38	24	applicable	applicable	ADJ
ijtc-636	38	25	standards	standard	NOUN
ijtc-636	38	26	(	(	PUNCT
ijtc-636	38	27	syahputri	syahputri	ADJ
ijtc-636	38	28	,	,	PUNCT
ijtc-636	38	29	2021a	2021a	NUM
ijtc-636	38	30	)	)	PUNCT
ijtc-636	38	31	.	.	PUNCT
ijtc-636	39	1	research	research	NOUN
ijtc-636	39	2	results	result	NOUN
ijtc-636	39	3	regarding	regard	VERB
ijtc-636	39	4	the	the	DET
ijtc-636	39	5	effect	effect	NOUN
ijtc-636	39	6	of	of	ADP
ijtc-636	39	7	audit	audit	NOUN
ijtc-636	39	8	firm	firm	ADJ
ijtc-636	39	9	size	size	NOUN
ijtc-636	39	10	on	on	ADP
ijtc-636	39	11	audit	audit	NOUN
ijtc-636	39	12	quality	quality	NOUN
ijtc-636	39	13	still	still	ADV
ijtc-636	39	14	need	need	VERB
ijtc-636	39	15	to	to	PART
ijtc-636	39	16	be	be	AUX
ijtc-636	39	17	revised	revise	VERB
ijtc-636	39	18	.	.	PUNCT
ijtc-636	40	1	(	(	PUNCT
ijtc-636	40	2	deangelo	deangelo	PROPN
ijtc-636	40	3	,	,	PUNCT
ijtc-636	40	4	1981	1981	NUM
ijtc-636	40	5	)	)	PUNCT
ijtc-636	40	6	,	,	PUNCT
ijtc-636	40	7	(	(	PUNCT
ijtc-636	40	8	triani	triani	NOUN
ijtc-636	40	9	&	&	CCONJ
ijtc-636	40	10	yanthi	yanthi	PROPN
ijtc-636	40	11	,	,	PUNCT
ijtc-636	40	12	2020	2020	NUM
ijtc-636	40	13	)	)	PUNCT
ijtc-636	40	14	,	,	PUNCT
ijtc-636	40	15	and	and	CCONJ
ijtc-636	40	16	(	(	PUNCT
ijtc-636	40	17	paputungan	paputungan	NOUN
ijtc-636	40	18	&	&	CCONJ
ijtc-636	40	19	kaluge	kaluge	NOUN
ijtc-636	40	20	,	,	PUNCT
ijtc-636	40	21	2018	2018	NUM
ijtc-636	40	22	)	)	PUNCT
ijtc-636	40	23	found	find	VERB
ijtc-636	40	24	the	the	DET
ijtc-636	40	25	effect	effect	NOUN
ijtc-636	40	26	of	of	ADP
ijtc-636	40	27	the	the	DET
ijtc-636	40	28	size	size	NOUN
ijtc-636	40	29	of	of	ADP
ijtc-636	40	30	an	an	DET
ijtc-636	40	31	audit	audit	NOUN
ijtc-636	40	32	firm	firm	NOUN
ijtc-636	40	33	on	on	ADP
ijtc-636	40	34	audit	audit	NOUN
ijtc-636	40	35	quality	quality	NOUN
ijtc-636	40	36	.	.	PUNCT
ijtc-636	41	1	(	(	PUNCT
ijtc-636	41	2	deangelo	deangelo	PROPN
ijtc-636	41	3	,	,	PUNCT
ijtc-636	41	4	1981	1981	NUM
ijtc-636	41	5	)	)	PUNCT
ijtc-636	41	6	initiated	initiate	VERB
ijtc-636	41	7	a	a	DET
ijtc-636	41	8	study	study	NOUN
ijtc-636	41	9	that	that	PRON
ijtc-636	41	10	examined	examine	VERB
ijtc-636	41	11	the	the	DET
ijtc-636	41	12	effect	effect	NOUN
ijtc-636	41	13	of	of	ADP
ijtc-636	41	14	audit	audit	NOUN
ijtc-636	41	15	firm	firm	ADJ
ijtc-636	41	16	size	size	NOUN
ijtc-636	41	17	on	on	ADP
ijtc-636	41	18	audit	audit	NOUN
ijtc-636	41	19	quality	quality	NOUN
ijtc-636	41	20	.	.	PUNCT
ijtc-636	42	1	(	(	PUNCT
ijtc-636	42	2	deangelo	deangelo	PROPN
ijtc-636	42	3	,	,	PUNCT
ijtc-636	42	4	1981	1981	NUM
ijtc-636	42	5	)	)	PUNCT
ijtc-636	42	6	found	find	VERB
ijtc-636	42	7	that	that	SCONJ
ijtc-636	42	8	audit	audit	NOUN
ijtc-636	42	9	quality	quality	NOUN
ijtc-636	42	10	is	be	AUX
ijtc-636	42	11	independent	independent	ADJ
ijtc-636	42	12	of	of	ADP
ijtc-636	42	13	audit	audit	NOUN
ijtc-636	42	14	firm	firm	ADJ
ijtc-636	42	15	size	size	NOUN
ijtc-636	42	16	,	,	PUNCT
ijtc-636	42	17	even	even	ADV
ijtc-636	42	18	when	when	SCONJ
ijtc-636	42	19	the	the	DET
ijtc-636	42	20	auditors	auditor	NOUN
ijtc-636	42	21	initially	initially	ADV
ijtc-636	42	22	have	have	VERB
ijtc-636	42	23	identical	identical	ADJ
ijtc-636	42	24	technological	technological	ADJ
ijtc-636	42	25	capabilities	capability	NOUN
ijtc-636	42	26	.	.	PUNCT
ijtc-636	43	1	this	this	DET
ijtc-636	43	2	collateral	collateral	ADJ
ijtc-636	43	3	aspect	aspect	NOUN
ijtc-636	43	4	improves	improve	VERB
ijtc-636	43	5	the	the	DET
ijtc-636	43	6	quality	quality	NOUN
ijtc-636	43	7	of	of	ADP
ijtc-636	43	8	audits	audits	NOUN
ijtc-636	43	9	by	by	ADP
ijtc-636	43	10	larger	large	ADJ
ijtc-636	43	11	audit	audit	NOUN
ijtc-636	43	12	firms	firm	NOUN
ijtc-636	43	13	.	.	PUNCT
ijtc-636	44	1	(	(	PUNCT
ijtc-636	44	2	pham	pham	PROPN
ijtc-636	44	3	et	et	PROPN
ijtc-636	44	4	al	al	PROPN
ijtc-636	44	5	.	.	PROPN
ijtc-636	44	6	,	,	PUNCT
ijtc-636	44	7	2017	2017	NUM
ijtc-636	44	8	)	)	PUNCT
ijtc-636	44	9	also	also	ADV
ijtc-636	44	10	found	find	VERB
ijtc-636	44	11	that	that	SCONJ
ijtc-636	44	12	the	the	DET
ijtc-636	44	13	size	size	NOUN
ijtc-636	44	14	of	of	ADP
ijtc-636	44	15	an	an	DET
ijtc-636	44	16	audit	audit	NOUN
ijtc-636	44	17	firm	firm	NOUN
ijtc-636	44	18	affects	affect	VERB
ijtc-636	44	19	audit	audit	NOUN
ijtc-636	44	20	quality	quality	NOUN
ijtc-636	44	21	because	because	SCONJ
ijtc-636	44	22	,	,	PUNCT
ijtc-636	44	23	economically	economically	ADV
ijtc-636	44	24	,	,	PUNCT
ijtc-636	44	25	the	the	DET
ijtc-636	44	26	big	big	ADJ
ijtc-636	44	27	4	4	NUM
ijtc-636	44	28	does	do	AUX
ijtc-636	44	29	not	not	PART
ijtc-636	44	30	have	have	VERB
ijtc-636	44	31	a	a	DET
ijtc-636	44	32	dependency	dependency	NOUN
ijtc-636	44	33	on	on	ADP
ijtc-636	44	34	clients	client	NOUN
ijtc-636	44	35	.	.	PUNCT
ijtc-636	45	1	the	the	DET
ijtc-636	45	2	big	big	ADJ
ijtc-636	45	3	4	4	NUM
ijtc-636	45	4	have	have	AUX
ijtc-636	45	5	demonstrated	demonstrate	VERB
ijtc-636	45	6	the	the	DET
ijtc-636	45	7	ability	ability	NOUN
ijtc-636	45	8	to	to	PART
ijtc-636	45	9	act	act	VERB
ijtc-636	45	10	professionally	professionally	ADV
ijtc-636	45	11	and	and	CCONJ
ijtc-636	45	12	independently	independently	ADV
ijtc-636	45	13	towards	towards	ADP
ijtc-636	45	14	clients	client	NOUN
ijtc-636	45	15	compared	compare	VERB
ijtc-636	45	16	to	to	ADP
ijtc-636	45	17	non	non	ADJ
ijtc-636	45	18	-	-	ADJ
ijtc-636	45	19	big	big	ADJ
ijtc-636	45	20	4	4	NUM
ijtc-636	45	21	's	's	PART
ijtc-636	45	22	.	.	PUNCT
ijtc-636	46	1	in	in	ADP
ijtc-636	46	2	addition	addition	NOUN
ijtc-636	46	3	,	,	PUNCT
ijtc-636	46	4	the	the	DET
ijtc-636	46	5	big	big	ADJ
ijtc-636	46	6	4	4	NUM
ijtc-636	46	7	has	have	AUX
ijtc-636	46	8	pressured	pressure	VERB
ijtc-636	46	9	clients	client	NOUN
ijtc-636	46	10	to	to	PART
ijtc-636	46	11	refrain	refrain	VERB
ijtc-636	46	12	from	from	ADP
ijtc-636	46	13	producing	produce	VERB
ijtc-636	46	14	substandard	substandard	ADJ
ijtc-636	46	15	reporting	reporting	NOUN
ijtc-636	46	16	.	.	PUNCT
ijtc-636	47	1	different	different	ADJ
ijtc-636	47	2	results	result	NOUN
ijtc-636	47	3	by	by	ADP
ijtc-636	47	4	(	(	PUNCT
ijtc-636	47	5	purwanto	purwanto	NOUN
ijtc-636	47	6	,	,	PUNCT
ijtc-636	47	7	2021	2021	NUM
ijtc-636	47	8	)	)	PUNCT
ijtc-636	47	9	and	and	CCONJ
ijtc-636	47	10	(	(	PUNCT
ijtc-636	47	11	palalangan	palalangan	VERB
ijtc-636	47	12	et	et	PROPN
ijtc-636	47	13	al	al	PROPN
ijtc-636	47	14	.	.	PROPN
ijtc-636	47	15	,	,	PUNCT
ijtc-636	47	16	2019a	2019a	NUM
ijtc-636	47	17	)	)	PUNCT
ijtc-636	47	18	stated	state	VERB
ijtc-636	47	19	that	that	SCONJ
ijtc-636	47	20	the	the	DET
ijtc-636	47	21	size	size	NOUN
ijtc-636	47	22	of	of	ADP
ijtc-636	47	23	an	an	DET
ijtc-636	47	24	audit	audit	NOUN
ijtc-636	47	25	firm	firm	NOUN
ijtc-636	47	26	does	do	AUX
ijtc-636	47	27	not	not	PART
ijtc-636	47	28	affect	affect	VERB
ijtc-636	47	29	audit	audit	NOUN
ijtc-636	47	30	quality	quality	NOUN
ijtc-636	47	31	.	.	PUNCT
ijtc-636	48	1	tenure	tenure	NOUN
ijtc-636	48	2	audit	audit	NOUN
ijtc-636	48	3	is	be	AUX
ijtc-636	48	4	the	the	DET
ijtc-636	48	5	duration	duration	NOUN
ijtc-636	48	6	of	of	ADP
ijtc-636	48	7	the	the	DET
ijtc-636	48	8	relationship	relationship	NOUN
ijtc-636	48	9	between	between	ADP
ijtc-636	48	10	the	the	DET
ijtc-636	48	11	audit	audit	NOUN
ijtc-636	48	12	firm	firm	NOUN
ijtc-636	48	13	and	and	CCONJ
ijtc-636	48	14	the	the	DET
ijtc-636	48	15	client	client	NOUN
ijtc-636	48	16	regarding	regard	VERB
ijtc-636	48	17	the	the	DET
ijtc-636	48	18	agreed	agree	VERB
ijtc-636	48	19	audit	audit	NOUN
ijtc-636	48	20	services	service	NOUN
ijtc-636	48	21	(	(	PUNCT
ijtc-636	48	22	(	(	PUNCT
ijtc-636	48	23	rinanda	rinanda	PROPN
ijtc-636	48	24	&	&	CCONJ
ijtc-636	48	25	nurbaiti	nurbaiti	PROPN
ijtc-636	48	26	,	,	PUNCT
ijtc-636	48	27	2018	2018	NUM
ijtc-636	48	28	)	)	PUNCT
ijtc-636	48	29	.	.	PUNCT
ijtc-636	49	1	a	a	DET
ijtc-636	49	2	long	long	ADJ
ijtc-636	49	3	relationship	relationship	NOUN
ijtc-636	49	4	between	between	ADP
ijtc-636	49	5	the	the	DET
ijtc-636	49	6	auditor	auditor	NOUN
ijtc-636	49	7	and	and	CCONJ
ijtc-636	49	8	the	the	DET
ijtc-636	49	9	client	client	NOUN
ijtc-636	49	10	is	be	AUX
ijtc-636	49	11	an	an	DET
ijtc-636	49	12	essential	essential	ADJ
ijtc-636	49	13	factor	factor	NOUN
ijtc-636	49	14	in	in	ADP
ijtc-636	49	15	limiting	limit	VERB
ijtc-636	49	16	fraudulent	fraudulent	ADJ
ijtc-636	49	17	acts	act	NOUN
ijtc-636	49	18	by	by	ADP
ijtc-636	49	19	the	the	DET
ijtc-636	49	20	client	client	NOUN
ijtc-636	49	21	resulting	result	VERB
ijtc-636	49	22	in	in	ADP
ijtc-636	49	23	better	well	ADJ
ijtc-636	49	24	audit	audit	NOUN
ijtc-636	49	25	quality	quality	NOUN
ijtc-636	49	26	.	.	PUNCT
ijtc-636	50	1	although	although	SCONJ
ijtc-636	50	2	a	a	DET
ijtc-636	50	3	long	long	ADJ
ijtc-636	50	4	audit	audit	NOUN
ijtc-636	50	5	tenure	tenure	NOUN
ijtc-636	50	6	will	will	AUX
ijtc-636	50	7	make	make	VERB
ijtc-636	50	8	an	an	DET
ijtc-636	50	9	auditor	auditor	NOUN
ijtc-636	50	10	better	well	ADV
ijtc-636	50	11	understand	understand	VERB
ijtc-636	50	12	the	the	DET
ijtc-636	50	13	business	business	NOUN
ijtc-636	50	14	characteristics	characteristic	NOUN
ijtc-636	50	15	of	of	ADP
ijtc-636	50	16	his	his	PRON
ijtc-636	50	17	client	client	NOUN
ijtc-636	50	18	,	,	PUNCT
ijtc-636	50	19	the	the	DET
ijtc-636	50	20	audit	audit	NOUN
ijtc-636	50	21	tenure	tenure	NOUN
ijtc-636	50	22	should	should	AUX
ijtc-636	50	23	be	be	AUX
ijtc-636	50	24	,	,	PUNCT
ijtc-636	50	25	at	at	ADP
ijtc-636	50	26	most	most	ADV
ijtc-636	50	27	,	,	PUNCT
ijtc-636	50	28	the	the	DET
ijtc-636	50	29	period	period	NOUN
ijtc-636	50	30	set	set	VERB
ijtc-636	50	31	by	by	ADP
ijtc-636	50	32	the	the	DET
ijtc-636	50	33	public	public	ADJ
ijtc-636	50	34	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	50	35	the	the	DET
ijtc-636	50	36	effects	effect	NOUN
ijtc-636	50	37	of	of	ADP
ijtc-636	50	38	audit	audit	NOUN
ijtc-636	50	39	firm	firm	ADJ
ijtc-636	50	40	size	size	NOUN
ijtc-636	50	41	,	,	PUNCT
ijtc-636	50	42	audit	audit	NOUN
ijtc-636	50	43	tenure	tenure	NOUN
ijtc-636	50	44	,	,	PUNCT
ijtc-636	50	45	and	and	CCONJ
ijtc-636	50	46	audit	audit	NOUN
ijtc-636	50	47	rotation	rotation	NOUN
ijtc-636	50	48	on	on	ADP
ijtc-636	50	49	audit	audit	NOUN
ijtc-636	50	50	quality	quality	PROPN
ijtc-636	50	51	salman	salman	PROPN
ijtc-636	50	52	&	&	CCONJ
ijtc-636	50	53	setyaningrum	setyaningrum	PROPN
ijtc-636	50	54	94	94	NUM
ijtc-636	50	55	|	|	ADV
ijtc-636	50	56	ilomata	ilomata	PROPN
ijtc-636	50	57	international	international	ADJ
ijtc-636	50	58	journal	journal	NOUN
ijtc-636	50	59	of	of	ADP
ijtc-636	50	60	tax	tax	PROPN
ijtc-636	50	61	&	&	CCONJ
ijtc-636	50	62	accounting	account	VERB
ijtc-636	50	63	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	50	64	accounting	accounting	NOUN
ijtc-636	50	65	profession	profession	NOUN
ijtc-636	50	66	association	association	NOUN
ijtc-636	50	67	.	.	PUNCT
ijtc-636	51	1	conversely	conversely	ADV
ijtc-636	51	2	,	,	PUNCT
ijtc-636	51	3	a	a	DET
ijtc-636	51	4	short	short	ADJ
ijtc-636	51	5	engagement	engagement	NOUN
ijtc-636	51	6	period	period	NOUN
ijtc-636	51	7	will	will	AUX
ijtc-636	51	8	make	make	VERB
ijtc-636	51	9	an	an	DET
ijtc-636	51	10	auditor	auditor	NOUN
ijtc-636	51	11	need	need	VERB
ijtc-636	51	12	to	to	PART
ijtc-636	51	13	understand	understand	VERB
ijtc-636	51	14	his	his	PRON
ijtc-636	51	15	client	client	NOUN
ijtc-636	51	16	's	's	PART
ijtc-636	51	17	characteristics	characteristic	NOUN
ijtc-636	51	18	,	,	PUNCT
ijtc-636	51	19	which	which	PRON
ijtc-636	51	20	impacts	impact	VERB
ijtc-636	51	21	low	low	ADJ
ijtc-636	51	22	audit	audit	NOUN
ijtc-636	51	23	quality	quality	NOUN
ijtc-636	51	24	.	.	PUNCT
ijtc-636	52	1	this	this	DET
ijtc-636	52	2	concept	concept	NOUN
ijtc-636	52	3	is	be	AUX
ijtc-636	52	4	confirmed	confirm	VERB
ijtc-636	52	5	by	by	ADP
ijtc-636	52	6	(	(	PUNCT
ijtc-636	52	7	jadiyappa	jadiyappa	PROPN
ijtc-636	52	8	et	et	PROPN
ijtc-636	52	9	al	al	PROPN
ijtc-636	52	10	.	.	PROPN
ijtc-636	52	11	,	,	PUNCT
ijtc-636	52	12	2021	2021	NUM
ijtc-636	52	13	)	)	PUNCT
ijtc-636	52	14	,	,	PUNCT
ijtc-636	52	15	(	(	PUNCT
ijtc-636	52	16	agustini	agustini	NOUN
ijtc-636	52	17	&	&	CCONJ
ijtc-636	52	18	siregar	siregar	NOUN
ijtc-636	52	19	,	,	PUNCT
ijtc-636	52	20	2020	2020	NUM
ijtc-636	52	21	)	)	PUNCT
ijtc-636	52	22	,	,	PUNCT
ijtc-636	52	23	and	and	CCONJ
ijtc-636	52	24	(	(	PUNCT
ijtc-636	52	25	paputungan	paputungan	NOUN
ijtc-636	52	26	&	&	CCONJ
ijtc-636	52	27	kaluge	kaluge	NOUN
ijtc-636	52	28	,	,	PUNCT
ijtc-636	52	29	2018	2018	NUM
ijtc-636	52	30	)	)	PUNCT
ijtc-636	52	31	,	,	PUNCT
ijtc-636	52	32	who	who	PRON
ijtc-636	52	33	have	have	AUX
ijtc-636	52	34	found	find	VERB
ijtc-636	52	35	the	the	DET
ijtc-636	52	36	effect	effect	NOUN
ijtc-636	52	37	of	of	ADP
ijtc-636	52	38	audit	audit	NOUN
ijtc-636	52	39	tenure	tenure	NOUN
ijtc-636	52	40	on	on	ADP
ijtc-636	52	41	audit	audit	NOUN
ijtc-636	52	42	quality	quality	NOUN
ijtc-636	52	43	.	.	PUNCT
ijtc-636	53	1	however	however	ADV
ijtc-636	53	2	,	,	PUNCT
ijtc-636	53	3	(	(	PUNCT
ijtc-636	53	4	badewin	badewin	NOUN
ijtc-636	53	5	&	&	CCONJ
ijtc-636	53	6	hujaimah	hujaimah	PROPN
ijtc-636	53	7	,	,	PUNCT
ijtc-636	53	8	2020	2020	NUM
ijtc-636	53	9	)	)	PUNCT
ijtc-636	53	10	and	and	CCONJ
ijtc-636	53	11	(	(	PUNCT
ijtc-636	53	12	soares	soare	NOUN
ijtc-636	53	13	et	et	PROPN
ijtc-636	53	14	al	al	PROPN
ijtc-636	53	15	.	.	PROPN
ijtc-636	53	16	,	,	PUNCT
ijtc-636	53	17	2021	2021	NUM
ijtc-636	53	18	)	)	PUNCT
ijtc-636	53	19	obtained	obtain	VERB
ijtc-636	53	20	different	different	ADJ
ijtc-636	53	21	results	result	NOUN
ijtc-636	53	22	and	and	CCONJ
ijtc-636	53	23	found	find	VERB
ijtc-636	53	24	no	no	DET
ijtc-636	53	25	effect	effect	NOUN
ijtc-636	53	26	of	of	ADP
ijtc-636	53	27	audit	audit	NOUN
ijtc-636	53	28	tenure	tenure	NOUN
ijtc-636	53	29	on	on	ADP
ijtc-636	53	30	audit	audit	NOUN
ijtc-636	53	31	quality	quality	NOUN
ijtc-636	53	32	.	.	PUNCT
ijtc-636	54	1	(	(	PUNCT
ijtc-636	54	2	abedalqader	abedalqader	NOUN
ijtc-636	54	3	al‐thuneibat	al‐thuneibat	PROPN
ijtc-636	54	4	et	et	PROPN
ijtc-636	54	5	al	al	PROPN
ijtc-636	54	6	.	.	PROPN
ijtc-636	54	7	,	,	PUNCT
ijtc-636	54	8	2011	2011	NUM
ijtc-636	54	9	)	)	PUNCT
ijtc-636	54	10	dan	dan	PROPN
ijtc-636	54	11	(	(	PUNCT
ijtc-636	54	12	gonzález	gonzález	PROPN
ijtc-636	54	13	-	-	PUNCT
ijtc-636	54	14	díaz	díaz	NOUN
ijtc-636	54	15	et	et	PROPN
ijtc-636	54	16	al	al	PROPN
ijtc-636	54	17	.	.	PROPN
ijtc-636	54	18	,	,	PUNCT
ijtc-636	54	19	2015	2015	NUM
ijtc-636	54	20	)	)	PUNCT
ijtc-636	54	21	found	find	VERB
ijtc-636	54	22	different	different	ADJ
ijtc-636	54	23	results	result	NOUN
ijtc-636	54	24	from	from	ADP
ijtc-636	54	25	subsequent	subsequent	ADJ
ijtc-636	54	26	studies	study	NOUN
ijtc-636	54	27	where	where	SCONJ
ijtc-636	54	28	audit	audit	NOUN
ijtc-636	54	29	tenure	tenure	NOUN
ijtc-636	54	30	harmed	harm	VERB
ijtc-636	54	31	audit	audit	NOUN
ijtc-636	54	32	quality	quality	NOUN
ijtc-636	54	33	.	.	PUNCT
ijtc-636	55	1	(	(	PUNCT
ijtc-636	55	2	jadiyappa	jadiyappa	PROPN
ijtc-636	55	3	et	et	PROPN
ijtc-636	55	4	al	al	PROPN
ijtc-636	55	5	.	.	PROPN
ijtc-636	55	6	,	,	PUNCT
ijtc-636	55	7	2021	2021	NUM
ijtc-636	55	8	)	)	PUNCT
ijtc-636	55	9	,	,	PUNCT
ijtc-636	55	10	in	in	ADP
ijtc-636	55	11	their	their	PRON
ijtc-636	55	12	study	study	NOUN
ijtc-636	55	13	in	in	ADP
ijtc-636	55	14	india	india	PROPN
ijtc-636	55	15	,	,	PUNCT
ijtc-636	55	16	found	find	VERB
ijtc-636	55	17	that	that	SCONJ
ijtc-636	55	18	longer	long	ADJ
ijtc-636	55	19	tenure	tenure	NOUN
ijtc-636	55	20	audits	audits	NOUN
ijtc-636	55	21	generally	generally	ADV
ijtc-636	55	22	improve	improve	VERB
ijtc-636	55	23	audit	audit	NOUN
ijtc-636	55	24	quality	quality	NOUN
ijtc-636	55	25	among	among	ADP
ijtc-636	55	26	indian	indian	ADJ
ijtc-636	55	27	companies	company	NOUN
ijtc-636	55	28	before	before	ADP
ijtc-636	55	29	mandatory	mandatory	ADJ
ijtc-636	55	30	rotation	rotation	NOUN
ijtc-636	55	31	.	.	PUNCT
ijtc-636	56	1	however	however	ADV
ijtc-636	56	2	,	,	PUNCT
ijtc-636	56	3	for	for	ADP
ijtc-636	56	4	companies	company	NOUN
ijtc-636	56	5	that	that	PRON
ijtc-636	56	6	pay	pay	VERB
ijtc-636	56	7	very	very	ADV
ijtc-636	56	8	high	high	ADJ
ijtc-636	56	9	compensation	compensation	NOUN
ijtc-636	56	10	to	to	ADP
ijtc-636	56	11	auditors	auditor	NOUN
ijtc-636	56	12	,	,	PUNCT
ijtc-636	56	13	(	(	PUNCT
ijtc-636	56	14	jadiyappa	jadiyappa	PROPN
ijtc-636	56	15	et	et	PROPN
ijtc-636	56	16	al	al	PROPN
ijtc-636	56	17	.	.	PROPN
ijtc-636	56	18	,	,	PUNCT
ijtc-636	56	19	2021	2021	NUM
ijtc-636	56	20	)	)	PUNCT
ijtc-636	56	21	found	find	VERB
ijtc-636	56	22	that	that	SCONJ
ijtc-636	56	23	longer	long	ADJ
ijtc-636	56	24	tenure	tenure	NOUN
ijtc-636	56	25	reduces	reduce	VERB
ijtc-636	56	26	audit	audit	NOUN
ijtc-636	56	27	quality	quality	NOUN
ijtc-636	56	28	,	,	PUNCT
ijtc-636	56	29	primarily	primarily	ADV
ijtc-636	56	30	if	if	SCONJ
ijtc-636	56	31	the	the	DET
ijtc-636	56	32	company	company	NOUN
ijtc-636	56	33	is	be	AUX
ijtc-636	56	34	affiliated	affiliate	VERB
ijtc-636	56	35	with	with	ADP
ijtc-636	56	36	a	a	DET
ijtc-636	56	37	business	business	NOUN
ijtc-636	56	38	group	group	NOUN
ijtc-636	56	39	or	or	CCONJ
ijtc-636	56	40	a	a	DET
ijtc-636	56	41	company	company	NOUN
ijtc-636	56	42	where	where	SCONJ
ijtc-636	56	43	the	the	DET
ijtc-636	56	44	ceo	ceo	NOUN
ijtc-636	56	45	also	also	ADV
ijtc-636	56	46	serves	serve	VERB
ijtc-636	56	47	as	as	ADP
ijtc-636	56	48	chairman	chairman	NOUN
ijtc-636	56	49	of	of	ADP
ijtc-636	56	50	the	the	DET
ijtc-636	56	51	board	board	NOUN
ijtc-636	56	52	.	.	PUNCT
ijtc-636	57	1	thus	thus	ADV
ijtc-636	57	2	,	,	PUNCT
ijtc-636	57	3	the	the	DET
ijtc-636	57	4	potential	potential	ADJ
ijtc-636	57	5	benefits	benefit	NOUN
ijtc-636	57	6	of	of	ADP
ijtc-636	57	7	shorter	short	ADJ
ijtc-636	57	8	-	-	PUNCT
ijtc-636	57	9	term	term	NOUN
ijtc-636	57	10	mandates	mandate	NOUN
ijtc-636	57	11	appear	appear	VERB
ijtc-636	57	12	limited	limited	ADJ
ijtc-636	57	13	to	to	ADP
ijtc-636	57	14	high	high	ADJ
ijtc-636	57	15	-	-	PUNCT
ijtc-636	57	16	cost	cost	NOUN
ijtc-636	57	17	companies	company	NOUN
ijtc-636	57	18	with	with	ADP
ijtc-636	57	19	business	business	NOUN
ijtc-636	57	20	group	group	NOUN
ijtc-636	57	21	affiliations	affiliation	NOUN
ijtc-636	57	22	and	and	CCONJ
ijtc-636	57	23	ceos	ceo	NOUN
ijtc-636	57	24	with	with	ADP
ijtc-636	57	25	multiple	multiple	ADJ
ijtc-636	57	26	roles	role	NOUN
ijtc-636	57	27	.	.	PUNCT
ijtc-636	58	1	the	the	DET
ijtc-636	58	2	opposite	opposite	ADJ
ijtc-636	58	3	results	result	NOUN
ijtc-636	58	4	show	show	VERB
ijtc-636	58	5	that	that	SCONJ
ijtc-636	58	6	audit	audit	NOUN
ijtc-636	58	7	quality	quality	NOUN
ijtc-636	58	8	deteriorates	deteriorate	VERB
ijtc-636	58	9	when	when	SCONJ
ijtc-636	58	10	the	the	DET
ijtc-636	58	11	audit	audit	NOUN
ijtc-636	58	12	office	office	NOUN
ijtc-636	58	13	tenure	tenure	NOUN
ijtc-636	58	14	is	be	AUX
ijtc-636	58	15	extended	extend	VERB
ijtc-636	58	16	due	due	ADP
ijtc-636	58	17	to	to	ADP
ijtc-636	58	18	growth	growth	NOUN
ijtc-636	58	19	in	in	ADP
ijtc-636	58	20	discretionary	discretionary	ADJ
ijtc-636	58	21	accruals	accrual	NOUN
ijtc-636	58	22	(	(	PUNCT
ijtc-636	58	23	abedalqader	abedalqader	NOUN
ijtc-636	58	24	al‐thuneibat	al‐thuneibat	PROPN
ijtc-636	58	25	et	et	PROPN
ijtc-636	58	26	al	al	PROPN
ijtc-636	58	27	.	.	PROPN
ijtc-636	58	28	,	,	PUNCT
ijtc-636	58	29	2011	2011	NUM
ijtc-636	58	30	)	)	PUNCT
ijtc-636	58	31	.	.	PUNCT
ijtc-636	59	1	in	in	ADP
ijtc-636	59	2	contrast	contrast	NOUN
ijtc-636	59	3	to	to	ADP
ijtc-636	59	4	other	other	ADJ
ijtc-636	59	5	studies	study	NOUN
ijtc-636	59	6	,	,	PUNCT
ijtc-636	59	7	(	(	PUNCT
ijtc-636	59	8	gonzález	gonzález	NOUN
ijtc-636	59	9	-	-	PUNCT
ijtc-636	59	10	díaz	díaz	NOUN
ijtc-636	59	11	et	et	PROPN
ijtc-636	59	12	al	al	PROPN
ijtc-636	59	13	.	.	PROPN
ijtc-636	59	14	,	,	PUNCT
ijtc-636	59	15	2015	2015	NUM
ijtc-636	59	16	)	)	PUNCT
ijtc-636	59	17	used	use	VERB
ijtc-636	59	18	non	non	ADJ
ijtc-636	59	19	-	-	ADJ
ijtc-636	59	20	profit	profit	ADJ
ijtc-636	59	21	organizations	organization	NOUN
ijtc-636	59	22	in	in	ADP
ijtc-636	59	23	spain	spain	PROPN
ijtc-636	59	24	.	.	PUNCT
ijtc-636	60	1	(	(	PUNCT
ijtc-636	60	2	gonzález	gonzález	NOUN
ijtc-636	60	3	-	-	PUNCT
ijtc-636	60	4	díaz	díaz	NOUN
ijtc-636	60	5	et	et	PROPN
ijtc-636	60	6	al	al	PROPN
ijtc-636	60	7	.	.	PROPN
ijtc-636	60	8	,	,	PUNCT
ijtc-636	60	9	2015	2015	NUM
ijtc-636	60	10	)	)	PUNCT
ijtc-636	60	11	found	find	VERB
ijtc-636	60	12	that	that	SCONJ
ijtc-636	60	13	,	,	PUNCT
ijtc-636	60	14	although	although	SCONJ
ijtc-636	60	15	the	the	DET
ijtc-636	60	16	quality	quality	NOUN
ijtc-636	60	17	of	of	ADP
ijtc-636	60	18	foundation	foundation	NOUN
ijtc-636	60	19	audits	audits	NOUN
ijtc-636	60	20	declines	decline	VERB
ijtc-636	60	21	with	with	ADP
ijtc-636	60	22	increasing	increase	VERB
ijtc-636	60	23	tenure	tenure	NOUN
ijtc-636	60	24	,	,	PUNCT
ijtc-636	60	25	this	this	DET
ijtc-636	60	26	decline	decline	NOUN
ijtc-636	60	27	in	in	ADP
ijtc-636	60	28	quality	quality	NOUN
ijtc-636	60	29	is	be	AUX
ijtc-636	60	30	apparent	apparent	ADJ
ijtc-636	60	31	in	in	ADP
ijtc-636	60	32	the	the	DET
ijtc-636	60	33	sixth	sixth	ADJ
ijtc-636	60	34	year	year	NOUN
ijtc-636	60	35	of	of	ADP
ijtc-636	60	36	the	the	DET
ijtc-636	60	37	foundation	foundation	NOUN
ijtc-636	60	38	-	-	PUNCT
ijtc-636	60	39	auditor	auditor	NOUN
ijtc-636	60	40	relationship	relationship	NOUN
ijtc-636	60	41	,	,	PUNCT
ijtc-636	60	42	after	after	ADP
ijtc-636	60	43	the	the	DET
ijtc-636	60	44	first	first	ADJ
ijtc-636	60	45	five	five	NUM
ijtc-636	60	46	years	year	NOUN
ijtc-636	60	47	of	of	ADP
ijtc-636	60	48	quality	quality	NOUN
ijtc-636	60	49	improvement	improvement	NOUN
ijtc-636	60	50	.	.	PUNCT
ijtc-636	61	1	audit	audit	NOUN
ijtc-636	61	2	rotation	rotation	NOUN
ijtc-636	61	3	replaces	replace	VERB
ijtc-636	61	4	public	public	ADJ
ijtc-636	61	5	accountants	accountant	NOUN
ijtc-636	61	6	to	to	PART
ijtc-636	61	7	provide	provide	VERB
ijtc-636	61	8	services	service	NOUN
ijtc-636	61	9	to	to	ADP
ijtc-636	61	10	clients	client	NOUN
ijtc-636	61	11	to	to	PART
ijtc-636	61	12	produce	produce	VERB
ijtc-636	61	13	good	good	ADJ
ijtc-636	61	14	audit	audit	NOUN
ijtc-636	61	15	quality	quality	NOUN
ijtc-636	61	16	and	and	CCONJ
ijtc-636	61	17	maintain	maintain	VERB
ijtc-636	61	18	independence	independence	NOUN
ijtc-636	61	19	(	(	PUNCT
ijtc-636	61	20	sitta	sitta	NOUN
ijtc-636	61	21	,	,	PUNCT
ijtc-636	61	22	2018a	2018a	NUM
ijtc-636	61	23	)	)	PUNCT
ijtc-636	61	24	.	.	PUNCT
ijtc-636	62	1	(	(	PUNCT
ijtc-636	62	2	purwanto	purwanto	NOUN
ijtc-636	62	3	,	,	PUNCT
ijtc-636	62	4	2021	2021	NUM
ijtc-636	62	5	)	)	PUNCT
ijtc-636	62	6	empirically	empirically	ADV
ijtc-636	62	7	proves	prove	VERB
ijtc-636	62	8	that	that	SCONJ
ijtc-636	62	9	audit	audit	NOUN
ijtc-636	62	10	rotation	rotation	NOUN
ijtc-636	62	11	affects	affect	VERB
ijtc-636	62	12	audit	audit	NOUN
ijtc-636	62	13	quality	quality	NOUN
ijtc-636	62	14	because	because	SCONJ
ijtc-636	62	15	rotation	rotation	NOUN
ijtc-636	62	16	in	in	ADP
ijtc-636	62	17	a	a	DET
ijtc-636	62	18	company	company	NOUN
ijtc-636	62	19	will	will	AUX
ijtc-636	62	20	make	make	VERB
ijtc-636	62	21	the	the	DET
ijtc-636	62	22	auditor	auditor	NOUN
ijtc-636	62	23	more	more	ADV
ijtc-636	62	24	objective	objective	ADJ
ijtc-636	62	25	in	in	ADP
ijtc-636	62	26	auditing	audit	VERB
ijtc-636	62	27	financial	financial	ADJ
ijtc-636	62	28	statements	statement	NOUN
ijtc-636	62	29	and	and	CCONJ
ijtc-636	62	30	produce	produce	VERB
ijtc-636	62	31	a	a	DET
ijtc-636	62	32	higher	high	ADJ
ijtc-636	62	33	-	-	PUNCT
ijtc-636	62	34	quality	quality	NOUN
ijtc-636	62	35	audit	audit	NOUN
ijtc-636	62	36	process	process	NOUN
ijtc-636	62	37	.	.	PUNCT
ijtc-636	63	1	audit	audit	NOUN
ijtc-636	63	2	rotation	rotation	NOUN
ijtc-636	63	3	can	can	AUX
ijtc-636	63	4	affect	affect	VERB
ijtc-636	63	5	audit	audit	NOUN
ijtc-636	63	6	quality	quality	NOUN
ijtc-636	63	7	because	because	SCONJ
ijtc-636	63	8	the	the	PRON
ijtc-636	63	9	longer	long	ADJ
ijtc-636	63	10	the	the	DET
ijtc-636	63	11	relationship	relationship	NOUN
ijtc-636	63	12	that	that	PRON
ijtc-636	63	13	exists	exist	VERB
ijtc-636	63	14	between	between	ADP
ijtc-636	63	15	the	the	DET
ijtc-636	63	16	auditor	auditor	NOUN
ijtc-636	63	17	and	and	CCONJ
ijtc-636	63	18	his	his	PRON
ijtc-636	63	19	client	client	NOUN
ijtc-636	63	20	will	will	AUX
ijtc-636	63	21	have	have	VERB
ijtc-636	63	22	the	the	DET
ijtc-636	63	23	opportunity	opportunity	NOUN
ijtc-636	63	24	to	to	PART
ijtc-636	63	25	reduce	reduce	VERB
ijtc-636	63	26	audit	audit	NOUN
ijtc-636	63	27	quality	quality	NOUN
ijtc-636	63	28	which	which	PRON
ijtc-636	63	29	will	will	AUX
ijtc-636	63	30	interfere	interfere	VERB
ijtc-636	63	31	with	with	ADP
ijtc-636	63	32	the	the	DET
ijtc-636	63	33	independence	independence	NOUN
ijtc-636	63	34	of	of	ADP
ijtc-636	63	35	an	an	DET
ijtc-636	63	36	auditor	auditor	NOUN
ijtc-636	63	37	and	and	CCONJ
ijtc-636	63	38	will	will	AUX
ijtc-636	63	39	have	have	VERB
ijtc-636	63	40	a	a	DET
ijtc-636	63	41	tendency	tendency	NOUN
ijtc-636	63	42	to	to	PART
ijtc-636	63	43	side	side	VERB
ijtc-636	63	44	with	with	ADP
ijtc-636	63	45	the	the	DET
ijtc-636	63	46	client	client	NOUN
ijtc-636	63	47	(	(	PUNCT
ijtc-636	63	48	sitta	sitta	PROPN
ijtc-636	63	49	,	,	PUNCT
ijtc-636	63	50	2018b	2018b	NUM
ijtc-636	63	51	)	)	PUNCT
ijtc-636	63	52	.	.	PUNCT
ijtc-636	64	1	furthermore	furthermore	ADV
ijtc-636	64	2	,	,	PUNCT
ijtc-636	64	3	(	(	PUNCT
ijtc-636	64	4	firth	firth	PROPN
ijtc-636	64	5	et	et	PROPN
ijtc-636	64	6	al	al	PROPN
ijtc-636	64	7	.	.	PROPN
ijtc-636	64	8	,	,	PUNCT
ijtc-636	64	9	2012	2012	NUM
ijtc-636	64	10	)	)	PUNCT
ijtc-636	64	11	found	find	VERB
ijtc-636	64	12	that	that	SCONJ
ijtc-636	64	13	firms	firm	NOUN
ijtc-636	64	14	with	with	ADP
ijtc-636	64	15	mandatory	mandatory	ADJ
ijtc-636	64	16	audit	audit	NOUN
ijtc-636	64	17	partner	partner	NOUN
ijtc-636	64	18	rotation	rotation	NOUN
ijtc-636	64	19	have	have	VERB
ijtc-636	64	20	a	a	DET
ijtc-636	64	21	much	much	ADV
ijtc-636	64	22	higher	high	ADJ
ijtc-636	64	23	likelihood	likelihood	NOUN
ijtc-636	64	24	of	of	ADP
ijtc-636	64	25	a	a	DET
ijtc-636	64	26	modified	modify	VERB
ijtc-636	64	27	audit	audit	NOUN
ijtc-636	64	28	opinion	opinion	NOUN
ijtc-636	64	29	than	than	ADP
ijtc-636	64	30	firms	firm	NOUN
ijtc-636	64	31	without	without	ADP
ijtc-636	64	32	rotation	rotation	NOUN
ijtc-636	64	33	.	.	PUNCT
ijtc-636	65	1	however	however	ADV
ijtc-636	65	2	,	,	PUNCT
ijtc-636	65	3	this	this	DET
ijtc-636	65	4	effect	effect	NOUN
ijtc-636	65	5	is	be	AUX
ijtc-636	65	6	limited	limit	VERB
ijtc-636	65	7	to	to	ADP
ijtc-636	65	8	companies	company	NOUN
ijtc-636	65	9	located	locate	VERB
ijtc-636	65	10	in	in	ADP
ijtc-636	65	11	less	less	ADJ
ijtc-636	65	12	developed	developed	ADJ
ijtc-636	65	13	areas	area	NOUN
ijtc-636	65	14	.	.	PUNCT
ijtc-636	66	1	in	in	ADP
ijtc-636	66	2	addition	addition	NOUN
ijtc-636	66	3	,	,	PUNCT
ijtc-636	66	4	it	it	PRON
ijtc-636	66	5	is	be	AUX
ijtc-636	66	6	also	also	ADV
ijtc-636	66	7	proven	prove	VERB
ijtc-636	66	8	that	that	SCONJ
ijtc-636	66	9	voluntary	voluntary	ADJ
ijtc-636	66	10	audit	audit	NOUN
ijtc-636	66	11	rotation	rotation	NOUN
ijtc-636	66	12	affects	affect	VERB
ijtc-636	66	13	audit	audit	NOUN
ijtc-636	66	14	quality	quality	NOUN
ijtc-636	66	15	even	even	ADV
ijtc-636	66	16	though	though	SCONJ
ijtc-636	66	17	the	the	DET
ijtc-636	66	18	significance	significance	NOUN
ijtc-636	66	19	level	level	NOUN
ijtc-636	66	20	is	be	AUX
ijtc-636	66	21	much	much	ADV
ijtc-636	66	22	weaker	weak	ADJ
ijtc-636	66	23	than	than	ADP
ijtc-636	66	24	mandatory	mandatory	ADJ
ijtc-636	66	25	partner	partner	NOUN
ijtc-636	66	26	rotation	rotation	NOUN
ijtc-636	66	27	.	.	PUNCT
ijtc-636	67	1	different	different	ADJ
ijtc-636	67	2	results	result	NOUN
ijtc-636	67	3	by	by	ADP
ijtc-636	67	4	(	(	PUNCT
ijtc-636	67	5	syahputri	syahputri	ADJ
ijtc-636	67	6	,	,	PUNCT
ijtc-636	67	7	2021	2021	NUM
ijtc-636	67	8	)	)	PUNCT
ijtc-636	67	9	and	and	CCONJ
ijtc-636	67	10	(	(	PUNCT
ijtc-636	67	11	paputungan	paputungan	NOUN
ijtc-636	67	12	&	&	CCONJ
ijtc-636	67	13	kaluge	kaluge	NOUN
ijtc-636	67	14	,	,	PUNCT
ijtc-636	67	15	2018	2018	NUM
ijtc-636	67	16	)	)	PUNCT
ijtc-636	67	17	revealed	reveal	VERB
ijtc-636	67	18	that	that	SCONJ
ijtc-636	67	19	audit	audit	NOUN
ijtc-636	67	20	rotation	rotation	NOUN
ijtc-636	67	21	did	do	AUX
ijtc-636	67	22	not	not	PART
ijtc-636	67	23	affect	affect	VERB
ijtc-636	67	24	audit	audit	NOUN
ijtc-636	67	25	quality	quality	NOUN
ijtc-636	67	26	because	because	SCONJ
ijtc-636	67	27	the	the	DET
ijtc-636	67	28	market	market	NOUN
ijtc-636	67	29	needed	need	VERB
ijtc-636	67	30	to	to	PART
ijtc-636	67	31	pay	pay	VERB
ijtc-636	67	32	more	more	ADJ
ijtc-636	67	33	attention	attention	NOUN
ijtc-636	67	34	to	to	ADP
ijtc-636	67	35	whether	whether	SCONJ
ijtc-636	67	36	the	the	DET
ijtc-636	67	37	auditor	auditor	NOUN
ijtc-636	67	38	who	who	PRON
ijtc-636	67	39	expressed	express	VERB
ijtc-636	67	40	an	an	DET
ijtc-636	67	41	opinion	opinion	NOUN
ijtc-636	67	42	in	in	ADP
ijtc-636	67	43	the	the	DET
ijtc-636	67	44	financial	financial	ADJ
ijtc-636	67	45	statements	statement	NOUN
ijtc-636	67	46	had	have	AUX
ijtc-636	67	47	rotated	rotate	VERB
ijtc-636	67	48	or	or	CCONJ
ijtc-636	67	49	not	not	PART
ijtc-636	67	50	.	.	PUNCT
ijtc-636	68	1	(	(	PUNCT
ijtc-636	68	2	cassell	cassell	PROPN
ijtc-636	68	3	et	et	PROPN
ijtc-636	68	4	al	al	PROPN
ijtc-636	68	5	.	.	PROPN
ijtc-636	68	6	,	,	PUNCT
ijtc-636	68	7	2020	2020	NUM
ijtc-636	68	8	)	)	PUNCT
ijtc-636	68	9	obtained	obtain	VERB
ijtc-636	68	10	interesting	interesting	ADJ
ijtc-636	68	11	findings	finding	NOUN
ijtc-636	68	12	that	that	PRON
ijtc-636	68	13	tested	test	VERB
ijtc-636	68	14	the	the	DET
ijtc-636	68	15	effect	effect	NOUN
ijtc-636	68	16	of	of	ADP
ijtc-636	68	17	audit	audit	NOUN
ijtc-636	68	18	rotation	rotation	NOUN
ijtc-636	68	19	on	on	ADP
ijtc-636	68	20	audit	audit	NOUN
ijtc-636	68	21	quality	quality	NOUN
ijtc-636	68	22	.	.	PUNCT
ijtc-636	69	1	(	(	PUNCT
ijtc-636	69	2	cassell	cassell	PROPN
ijtc-636	69	3	et	et	PROPN
ijtc-636	69	4	al	al	PROPN
ijtc-636	69	5	.	.	PROPN
ijtc-636	69	6	,	,	PUNCT
ijtc-636	69	7	2020	2020	NUM
ijtc-636	69	8	)	)	PUNCT
ijtc-636	69	9	found	find	VERB
ijtc-636	69	10	that	that	SCONJ
ijtc-636	69	11	audit	audit	NOUN
ijtc-636	69	12	quality	quality	NOUN
ijtc-636	69	13	was	be	AUX
ijtc-636	69	14	not	not	PART
ijtc-636	69	15	lower	low	ADJ
ijtc-636	69	16	for	for	ADP
ijtc-636	69	17	companies	company	NOUN
ijtc-636	69	18	that	that	PRON
ijtc-636	69	19	hired	hire	VERB
ijtc-636	69	20	a	a	DET
ijtc-636	69	21	new	new	ADJ
ijtc-636	69	22	auditor	auditor	NOUN
ijtc-636	69	23	before	before	ADP
ijtc-636	69	24	the	the	DET
ijtc-636	69	25	end	end	NOUN
ijtc-636	69	26	of	of	ADP
ijtc-636	69	27	the	the	DET
ijtc-636	69	28	third	third	ADJ
ijtc-636	69	29	fiscal	fiscal	ADJ
ijtc-636	69	30	quarter	quarter	NOUN
ijtc-636	69	31	than	than	ADP
ijtc-636	69	32	for	for	ADP
ijtc-636	69	33	companies	company	NOUN
ijtc-636	69	34	that	that	PRON
ijtc-636	69	35	did	do	AUX
ijtc-636	69	36	not	not	PART
ijtc-636	69	37	change	change	VERB
ijtc-636	69	38	auditors	auditor	NOUN
ijtc-636	69	39	.	.	PUNCT
ijtc-636	70	1	however	however	ADV
ijtc-636	70	2	,	,	PUNCT
ijtc-636	70	3	companies	company	NOUN
ijtc-636	70	4	that	that	PRON
ijtc-636	70	5	hired	hire	VERB
ijtc-636	70	6	new	new	ADJ
ijtc-636	70	7	auditors	auditor	NOUN
ijtc-636	70	8	during	during	ADP
ijtc-636	70	9	or	or	CCONJ
ijtc-636	70	10	after	after	SCONJ
ijtc-636	70	11	the	the	DET
ijtc-636	70	12	fourth	fourth	ADJ
ijtc-636	70	13	fiscal	fiscal	ADJ
ijtc-636	70	14	quarter	quarter	NOUN
ijtc-636	70	15	were	be	AUX
ijtc-636	70	16	more	more	ADV
ijtc-636	70	17	likely	likely	ADJ
ijtc-636	70	18	to	to	PART
ijtc-636	70	19	misstate	misstate	VERB
ijtc-636	70	20	their	their	PRON
ijtc-636	70	21	audited	audit	VERB
ijtc-636	70	22	financial	financial	ADJ
ijtc-636	70	23	statements	statement	NOUN
ijtc-636	70	24	than	than	ADP
ijtc-636	70	25	companies	company	NOUN
ijtc-636	70	26	that	that	PRON
ijtc-636	70	27	hired	hire	VERB
ijtc-636	70	28	new	new	ADJ
ijtc-636	70	29	auditors	auditor	NOUN
ijtc-636	70	30	earlier	early	ADV
ijtc-636	70	31	in	in	ADP
ijtc-636	70	32	the	the	DET
ijtc-636	70	33	year	year	NOUN
ijtc-636	70	34	and	and	CCONJ
ijtc-636	70	35	that	that	PRON
ijtc-636	70	36	did	do	AUX
ijtc-636	70	37	not	not	PART
ijtc-636	70	38	change	change	VERB
ijtc-636	70	39	auditors	auditor	NOUN
ijtc-636	70	40	.	.	PUNCT
ijtc-636	71	1	in	in	ADP
ijtc-636	71	2	additional	additional	ADJ
ijtc-636	71	3	testing	testing	NOUN
ijtc-636	71	4	,	,	PUNCT
ijtc-636	71	5	the	the	DET
ijtc-636	71	6	reduction	reduction	NOUN
ijtc-636	71	7	in	in	ADP
ijtc-636	71	8	audit	audit	NOUN
ijtc-636	71	9	quality	quality	NOUN
ijtc-636	71	10	associated	associate	VERB
ijtc-636	71	11	with	with	ADP
ijtc-636	71	12	a	a	DET
ijtc-636	71	13	late	late	ADJ
ijtc-636	71	14	change	change	NOUN
ijtc-636	71	15	of	of	ADP
ijtc-636	71	16	auditors	auditor	NOUN
ijtc-636	71	17	is	be	AUX
ijtc-636	71	18	more	more	ADV
ijtc-636	71	19	pronounced	pronounced	ADJ
ijtc-636	71	20	for	for	ADP
ijtc-636	71	21	firms	firm	NOUN
ijtc-636	71	22	with	with	ADP
ijtc-636	71	23	complex	complex	ADJ
ijtc-636	71	24	operations	operation	NOUN
ijtc-636	71	25	(	(	PUNCT
ijtc-636	71	26	i.e.	i.e.	X
ijtc-636	71	27	,	,	PUNCT
ijtc-636	71	28	more	more	ADJ
ijtc-636	71	29	operating	operate	VERB
ijtc-636	71	30	segments	segment	NOUN
ijtc-636	71	31	)	)	PUNCT
ijtc-636	71	32	.	.	PUNCT
ijtc-636	72	1	these	these	DET
ijtc-636	72	2	results	result	NOUN
ijtc-636	72	3	suggest	suggest	VERB
ijtc-636	72	4	that	that	SCONJ
ijtc-636	72	5	the	the	DET
ijtc-636	72	6	degree	degree	NOUN
ijtc-636	72	7	to	to	ADP
ijtc-636	72	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	72	9	the	the	DET
ijtc-636	72	10	effects	effect	NOUN
ijtc-636	72	11	of	of	ADP
ijtc-636	72	12	audit	audit	NOUN
ijtc-636	72	13	firm	firm	ADJ
ijtc-636	72	14	size	size	NOUN
ijtc-636	72	15	,	,	PUNCT
ijtc-636	72	16	audit	audit	NOUN
ijtc-636	72	17	tenure	tenure	NOUN
ijtc-636	72	18	,	,	PUNCT
ijtc-636	72	19	and	and	CCONJ
ijtc-636	72	20	audit	audit	NOUN
ijtc-636	72	21	rotation	rotation	NOUN
ijtc-636	72	22	on	on	ADP
ijtc-636	72	23	audit	audit	NOUN
ijtc-636	72	24	quality	quality	PROPN
ijtc-636	72	25	salman	salman	PROPN
ijtc-636	72	26	&	&	CCONJ
ijtc-636	72	27	setyaningrum	setyaningrum	PROPN
ijtc-636	72	28	95	95	NUM
ijtc-636	72	29	|	|	ADV
ijtc-636	72	30	ilomata	ilomata	PROPN
ijtc-636	72	31	international	international	ADJ
ijtc-636	72	32	journal	journal	NOUN
ijtc-636	72	33	of	of	ADP
ijtc-636	72	34	tax	tax	PROPN
ijtc-636	72	35	&	&	CCONJ
ijtc-636	72	36	accounting	accounting	PROPN
ijtc-636	72	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	72	38	which	which	PRON
ijtc-636	72	39	audit	audit	NOUN
ijtc-636	72	40	quality	quality	NOUN
ijtc-636	72	41	suffers	suffer	VERB
ijtc-636	72	42	in	in	ADP
ijtc-636	72	43	the	the	DET
ijtc-636	72	44	first	first	ADJ
ijtc-636	72	45	year	year	NOUN
ijtc-636	72	46	of	of	ADP
ijtc-636	72	47	an	an	DET
ijtc-636	72	48	audit	audit	NOUN
ijtc-636	72	49	engagement	engagement	NOUN
ijtc-636	72	50	is	be	AUX
ijtc-636	72	51	influenced	influence	VERB
ijtc-636	72	52	by	by	ADP
ijtc-636	72	53	the	the	DET
ijtc-636	72	54	amount	amount	NOUN
ijtc-636	72	55	of	of	ADP
ijtc-636	72	56	time	time	NOUN
ijtc-636	72	57	required	require	VERB
ijtc-636	72	58	to	to	PART
ijtc-636	72	59	understand	understand	VERB
ijtc-636	72	60	the	the	DET
ijtc-636	72	61	client	client	NOUN
ijtc-636	72	62	's	's	PART
ijtc-636	72	63	business	business	NOUN
ijtc-636	72	64	,	,	PUNCT
ijtc-636	72	65	assess	assess	VERB
ijtc-636	72	66	risk	risk	NOUN
ijtc-636	72	67	,	,	PUNCT
ijtc-636	72	68	and	and	CCONJ
ijtc-636	72	69	perform	perform	VERB
ijtc-636	72	70	the	the	DET
ijtc-636	72	71	audit	audit	NOUN
ijtc-636	72	72	,	,	PUNCT
ijtc-636	72	73	as	as	ADV
ijtc-636	72	74	well	well	ADV
ijtc-636	72	75	as	as	ADP
ijtc-636	72	76	the	the	DET
ijtc-636	72	77	amount	amount	NOUN
ijtc-636	72	78	of	of	ADP
ijtc-636	72	79	time	time	NOUN
ijtc-636	72	80	available	available	ADJ
ijtc-636	72	81	for	for	SCONJ
ijtc-636	72	82	the	the	DET
ijtc-636	72	83	auditor	auditor	NOUN
ijtc-636	72	84	to	to	PART
ijtc-636	72	85	complete	complete	VERB
ijtc-636	72	86	the	the	DET
ijtc-636	72	87	task	task	NOUN
ijtc-636	72	88	.	.	PUNCT
ijtc-636	73	1	agency	agency	NOUN
ijtc-636	73	2	theory	theory	NOUN
ijtc-636	73	3	by	by	ADP
ijtc-636	73	4	(	(	PUNCT
ijtc-636	73	5	jensen	jensen	PROPN
ijtc-636	73	6	&	&	CCONJ
ijtc-636	73	7	meckling	meckling	PROPN
ijtc-636	73	8	,	,	PUNCT
ijtc-636	73	9	1976	1976	NUM
ijtc-636	73	10	)	)	PUNCT
ijtc-636	73	11	explains	explain	VERB
ijtc-636	73	12	the	the	DET
ijtc-636	73	13	contractual	contractual	ADJ
ijtc-636	73	14	model	model	NOUN
ijtc-636	73	15	between	between	ADP
ijtc-636	73	16	two	two	NUM
ijtc-636	73	17	parties	party	NOUN
ijtc-636	73	18	where	where	SCONJ
ijtc-636	73	19	one	one	NUM
ijtc-636	73	20	party	party	NOUN
ijtc-636	73	21	is	be	AUX
ijtc-636	73	22	an	an	DET
ijtc-636	73	23	agent	agent	NOUN
ijtc-636	73	24	,	,	PUNCT
ijtc-636	73	25	and	and	CCONJ
ijtc-636	73	26	the	the	DET
ijtc-636	73	27	other	other	ADJ
ijtc-636	73	28	is	be	AUX
ijtc-636	73	29	the	the	DET
ijtc-636	73	30	principal	principal	NOUN
ijtc-636	73	31	.	.	PUNCT
ijtc-636	74	1	the	the	DET
ijtc-636	74	2	principal	principal	NOUN
ijtc-636	74	3	(	(	PUNCT
ijtc-636	74	4	shareholder	shareholder	NOUN
ijtc-636	74	5	)	)	PUNCT
ijtc-636	74	6	gives	give	VERB
ijtc-636	74	7	authority	authority	NOUN
ijtc-636	74	8	to	to	ADP
ijtc-636	74	9	the	the	DET
ijtc-636	74	10	agent	agent	NOUN
ijtc-636	74	11	(	(	PUNCT
ijtc-636	74	12	management	management	NOUN
ijtc-636	74	13	)	)	PUNCT
ijtc-636	74	14	to	to	PART
ijtc-636	74	15	carry	carry	VERB
ijtc-636	74	16	out	out	ADP
ijtc-636	74	17	a	a	DET
ijtc-636	74	18	particular	particular	ADJ
ijtc-636	74	19	task	task	NOUN
ijtc-636	74	20	under	under	ADP
ijtc-636	74	21	the	the	DET
ijtc-636	74	22	work	work	NOUN
ijtc-636	74	23	contract	contract	NOUN
ijtc-636	74	24	agreed	agree	VERB
ijtc-636	74	25	upon	upon	SCONJ
ijtc-636	74	26	by	by	ADP
ijtc-636	74	27	both	both	DET
ijtc-636	74	28	parties	party	NOUN
ijtc-636	74	29	(	(	PUNCT
ijtc-636	74	30	tandionting	tandionte	VERB
ijtc-636	74	31	,	,	PUNCT
ijtc-636	74	32	2016	2016	NUM
ijtc-636	74	33	)	)	PUNCT
ijtc-636	74	34	.	.	PUNCT
ijtc-636	75	1	if	if	SCONJ
ijtc-636	75	2	both	both	DET
ijtc-636	75	3	parties	party	NOUN
ijtc-636	75	4	(	(	PUNCT
ijtc-636	75	5	principal	principal	NOUN
ijtc-636	75	6	and	and	CCONJ
ijtc-636	75	7	agent	agent	NOUN
ijtc-636	75	8	)	)	PUNCT
ijtc-636	75	9	try	try	VERB
ijtc-636	75	10	to	to	PART
ijtc-636	75	11	maximize	maximize	VERB
ijtc-636	75	12	their	their	PRON
ijtc-636	75	13	utility	utility	NOUN
ijtc-636	75	14	,	,	PUNCT
ijtc-636	75	15	a	a	DET
ijtc-636	75	16	conflict	conflict	NOUN
ijtc-636	75	17	will	will	AUX
ijtc-636	75	18	likely	likely	ADV
ijtc-636	75	19	arise	arise	VERB
ijtc-636	75	20	where	where	SCONJ
ijtc-636	75	21	the	the	DET
ijtc-636	75	22	agent	agent	NOUN
ijtc-636	75	23	will	will	AUX
ijtc-636	75	24	only	only	ADV
ijtc-636	75	25	sometimes	sometimes	ADV
ijtc-636	75	26	act	act	VERB
ijtc-636	75	27	under	under	ADP
ijtc-636	75	28	the	the	DET
ijtc-636	75	29	principal	principal	NOUN
ijtc-636	75	30	's	's	PART
ijtc-636	75	31	wishes	wish	NOUN
ijtc-636	75	32	(	(	PUNCT
ijtc-636	75	33	n.	n.	PROPN
ijtc-636	75	34	andriani	andriani	PROPN
ijtc-636	75	35	&	&	CCONJ
ijtc-636	75	36	nursiam	nursiam	PROPN
ijtc-636	75	37	,	,	PUNCT
ijtc-636	75	38	2018	2018	NUM
ijtc-636	75	39	)	)	PUNCT
ijtc-636	75	40	.	.	PUNCT
ijtc-636	76	1	in	in	ADP
ijtc-636	76	2	agency	agency	PROPN
ijtc-636	76	3	theory	theory	NOUN
ijtc-636	76	4	,	,	PUNCT
ijtc-636	76	5	conflicts	conflict	NOUN
ijtc-636	76	6	can	can	AUX
ijtc-636	76	7	arise	arise	VERB
ijtc-636	76	8	due	due	ADP
ijtc-636	76	9	to	to	ADP
ijtc-636	76	10	differences	difference	NOUN
ijtc-636	76	11	in	in	ADP
ijtc-636	76	12	interests	interest	NOUN
ijtc-636	76	13	between	between	ADP
ijtc-636	76	14	principals	principal	NOUN
ijtc-636	76	15	and	and	CCONJ
ijtc-636	76	16	agents	agent	NOUN
ijtc-636	76	17	.	.	PUNCT
ijtc-636	77	1	the	the	DET
ijtc-636	77	2	principal	principal	NOUN
ijtc-636	77	3	will	will	AUX
ijtc-636	77	4	tend	tend	VERB
ijtc-636	77	5	to	to	PART
ijtc-636	77	6	choose	choose	VERB
ijtc-636	77	7	a	a	DET
ijtc-636	77	8	large	large	ADJ
ijtc-636	77	9	audit	audit	NOUN
ijtc-636	77	10	firm	firm	NOUN
ijtc-636	77	11	to	to	PART
ijtc-636	77	12	audit	audit	VERB
ijtc-636	77	13	its	its	PRON
ijtc-636	77	14	financial	financial	ADJ
ijtc-636	77	15	statements	statement	NOUN
ijtc-636	77	16	to	to	PART
ijtc-636	77	17	improve	improve	VERB
ijtc-636	77	18	audit	audit	NOUN
ijtc-636	77	19	quality	quality	NOUN
ijtc-636	77	20	.	.	PUNCT
ijtc-636	78	1	services	service	NOUN
ijtc-636	78	2	from	from	ADP
ijtc-636	78	3	third	third	ADJ
ijtc-636	78	4	parties	party	NOUN
ijtc-636	78	5	who	who	PRON
ijtc-636	78	6	have	have	VERB
ijtc-636	78	7	sufficient	sufficient	ADJ
ijtc-636	78	8	ability	ability	NOUN
ijtc-636	78	9	and	and	CCONJ
ijtc-636	78	10	expertise	expertise	NOUN
ijtc-636	78	11	to	to	PART
ijtc-636	78	12	perform	perform	VERB
ijtc-636	78	13	audit	audit	NOUN
ijtc-636	78	14	services	service	NOUN
ijtc-636	78	15	can	can	AUX
ijtc-636	78	16	reduce	reduce	VERB
ijtc-636	78	17	agency	agency	NOUN
ijtc-636	78	18	conflict	conflict	NOUN
ijtc-636	78	19	.	.	PUNCT
ijtc-636	79	1	the	the	DET
ijtc-636	79	2	third	third	ADJ
ijtc-636	79	3	party	party	NOUN
ijtc-636	79	4	is	be	AUX
ijtc-636	79	5	a	a	DET
ijtc-636	79	6	audit	audit	NOUN
ijtc-636	79	7	firm	firm	NOUN
ijtc-636	79	8	that	that	PRON
ijtc-636	79	9	provides	provide	VERB
ijtc-636	79	10	audit	audit	NOUN
ijtc-636	79	11	services	service	NOUN
ijtc-636	79	12	to	to	ADP
ijtc-636	79	13	clients	client	NOUN
ijtc-636	79	14	by	by	ADP
ijtc-636	79	15	applying	apply	VERB
ijtc-636	79	16	applicable	applicable	ADJ
ijtc-636	79	17	accounting	accounting	NOUN
ijtc-636	79	18	and	and	CCONJ
ijtc-636	79	19	auditing	auditing	NOUN
ijtc-636	79	20	standards	standard	NOUN
ijtc-636	79	21	.	.	PUNCT
ijtc-636	80	1	method	method	VERB
ijtc-636	80	2	the	the	DET
ijtc-636	80	3	population	population	NOUN
ijtc-636	80	4	used	use	VERB
ijtc-636	80	5	in	in	ADP
ijtc-636	80	6	this	this	DET
ijtc-636	80	7	study	study	NOUN
ijtc-636	80	8	were	be	AUX
ijtc-636	80	9	infrastructure	infrastructure	NOUN
ijtc-636	80	10	companies	company	NOUN
ijtc-636	80	11	listed	list	VERB
ijtc-636	80	12	on	on	ADP
ijtc-636	80	13	the	the	DET
ijtc-636	80	14	indonesia	indonesia	PROPN
ijtc-636	80	15	stock	stock	PROPN
ijtc-636	80	16	exchange	exchange	PROPN
ijtc-636	80	17	(	(	PUNCT
ijtc-636	80	18	idx	idx	PROPN
ijtc-636	80	19	)	)	PUNCT
ijtc-636	80	20	from	from	ADP
ijtc-636	80	21	2016	2016	NUM
ijtc-636	80	22	to	to	ADP
ijtc-636	80	23	2020	2020	NUM
ijtc-636	80	24	.	.	PUNCT
ijtc-636	81	1	the	the	DET
ijtc-636	81	2	sampling	sampling	NOUN
ijtc-636	81	3	used	use	VERB
ijtc-636	81	4	a	a	DET
ijtc-636	81	5	purposive	purposive	ADJ
ijtc-636	81	6	sampling	sampling	NOUN
ijtc-636	81	7	technique	technique	NOUN
ijtc-636	81	8	and	and	CCONJ
ijtc-636	81	9	267	267	NUM
ijtc-636	81	10	research	research	NOUN
ijtc-636	81	11	samples	sample	NOUN
ijtc-636	81	12	.	.	PUNCT
ijtc-636	82	1	the	the	DET
ijtc-636	82	2	criteria	criterion	NOUN
ijtc-636	82	3	used	use	VERB
ijtc-636	82	4	in	in	ADP
ijtc-636	82	5	this	this	DET
ijtc-636	82	6	study	study	NOUN
ijtc-636	82	7	are	be	AUX
ijtc-636	82	8	1	1	NUM
ijtc-636	82	9	.	.	PUNCT
ijtc-636	83	1	companies	company	NOUN
ijtc-636	83	2	listed	list	VERB
ijtc-636	83	3	on	on	ADP
ijtc-636	83	4	the	the	DET
ijtc-636	83	5	indonesia	indonesia	PROPN
ijtc-636	83	6	stock	stock	PROPN
ijtc-636	83	7	exchange	exchange	PROPN
ijtc-636	83	8	for	for	ADP
ijtc-636	83	9	the	the	DET
ijtc-636	83	10	period	period	NOUN
ijtc-636	83	11	2016	2016	NUM
ijtc-636	83	12	to	to	ADP
ijtc-636	83	13	2020	2020	NUM
ijtc-636	83	14	;	;	PUNCT
ijtc-636	83	15	2	2	X
ijtc-636	83	16	.	.	X
ijtc-636	83	17	infrastructure	infrastructure	NOUN
ijtc-636	83	18	,	,	PUNCT
ijtc-636	83	19	utilities	utility	NOUN
ijtc-636	83	20	,	,	PUNCT
ijtc-636	83	21	and	and	CCONJ
ijtc-636	83	22	transportation	transportation	NOUN
ijtc-636	83	23	sector	sector	NOUN
ijtc-636	83	24	service	service	NOUN
ijtc-636	83	25	companies	company	NOUN
ijtc-636	83	26	that	that	PRON
ijtc-636	83	27	publish	publish	VERB
ijtc-636	83	28	financial	financial	ADJ
ijtc-636	83	29	reports	report	NOUN
ijtc-636	83	30	for	for	ADP
ijtc-636	83	31	the	the	DET
ijtc-636	83	32	period	period	NOUN
ijtc-636	83	33	2016	2016	NUM
ijtc-636	83	34	to	to	ADP
ijtc-636	83	35	2020	2020	NUM
ijtc-636	83	36	;	;	PUNCT
ijtc-636	83	37	and	and	CCONJ
ijtc-636	83	38	3	3	X
ijtc-636	83	39	.	.	X
ijtc-636	83	40	infrastructure	infrastructure	NOUN
ijtc-636	83	41	,	,	PUNCT
ijtc-636	83	42	utilities	utility	NOUN
ijtc-636	83	43	,	,	PUNCT
ijtc-636	83	44	and	and	CCONJ
ijtc-636	83	45	transportation	transportation	NOUN
ijtc-636	83	46	companies	company	NOUN
ijtc-636	83	47	attach	attach	VERB
ijtc-636	83	48	a	a	DET
ijtc-636	83	49	complete	complete	ADJ
ijtc-636	83	50	audit	audit	NOUN
ijtc-636	83	51	firm	firm	NOUN
ijtc-636	83	52	profile	profile	NOUN
ijtc-636	83	53	.	.	PUNCT
ijtc-636	84	1	audit	audit	NOUN
ijtc-636	84	2	quality	quality	NOUN
ijtc-636	84	3	in	in	ADP
ijtc-636	84	4	this	this	DET
ijtc-636	84	5	study	study	NOUN
ijtc-636	84	6	is	be	AUX
ijtc-636	84	7	measured	measure	VERB
ijtc-636	84	8	using	use	VERB
ijtc-636	84	9	a	a	DET
ijtc-636	84	10	dummy	dummy	ADJ
ijtc-636	84	11	variable	variable	NOUN
ijtc-636	84	12	with	with	ADP
ijtc-636	84	13	a	a	DET
ijtc-636	84	14	proxy	proxy	NOUN
ijtc-636	84	15	for	for	ADP
ijtc-636	84	16	auditor	auditor	NOUN
ijtc-636	84	17	industry	industry	NOUN
ijtc-636	84	18	specialization	specialization	NOUN
ijtc-636	84	19	with	with	ADP
ijtc-636	84	20	a	a	DET
ijtc-636	84	21	value	value	NOUN
ijtc-636	84	22	of	of	ADP
ijtc-636	84	23	1	1	NUM
ijtc-636	84	24	if	if	SCONJ
ijtc-636	84	25	the	the	DET
ijtc-636	84	26	auditor	auditor	NOUN
ijtc-636	84	27	controls	control	VERB
ijtc-636	84	28	≥	≥	NUM
ijtc-636	84	29	10	10	NUM
ijtc-636	84	30	%	%	NOUN
ijtc-636	84	31	market	market	NOUN
ijtc-636	84	32	share	share	NOUN
ijtc-636	84	33	and	and	CCONJ
ijtc-636	84	34	0	0	NUM
ijtc-636	84	35	if	if	SCONJ
ijtc-636	84	36	the	the	DET
ijtc-636	84	37	auditor	auditor	NOUN
ijtc-636	84	38	controls	control	VERB
ijtc-636	84	39	<	<	X
ijtc-636	84	40	10	10	NUM
ijtc-636	84	41	%	%	NOUN
ijtc-636	84	42	market	market	NOUN
ijtc-636	84	43	share	share	NOUN
ijtc-636	84	44	.	.	PUNCT
ijtc-636	85	1	𝐴𝑢𝑑𝑖𝑡𝑜𝑟	𝐴𝑢𝑑𝑖𝑡𝑜𝑟	PROPN
ijtc-636	85	2	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	𝐼𝑛𝑑𝑢𝑠𝑡𝑟𝑦	PROPN
ijtc-636	85	3	𝑆𝑝𝑒𝑐𝑖𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	𝑆𝑝𝑒𝑐𝑖𝑎𝑙𝑖𝑧𝑎𝑡𝑖𝑜𝑛	PROPN
ijtc-636	85	4	=	=	PUNCT
ijtc-636	85	5	∑	∑	PUNCT
ijtc-636	85	6	𝐶𝑙𝑖𝑒𝑛𝑡𝑠	𝐶𝑙𝑖𝑒𝑛𝑡𝑠	PROPN
ijtc-636	85	7	𝑜𝑓	𝑜𝑓	ADP
ijtc-636	85	8	𝑝𝑢𝑏𝑙𝑖𝑐	𝑝𝑢𝑏𝑙𝑖𝑐	PROPN
ijtc-636	85	9	𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔	𝑎𝑐𝑐𝑜𝑢𝑛𝑡𝑖𝑛𝑔	PROPN
ijtc-636	85	10	𝑓𝑖𝑟𝑚𝑠	𝑓𝑖𝑟𝑚𝑠	PROPN
ijtc-636	85	11	𝑖𝑛	𝑖𝑛	PROPN
ijtc-636	85	12	𝑜𝑛𝑒	𝑜𝑛𝑒	PROPN
ijtc-636	85	13	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦	VERB
ijtc-636	85	14	∑	∑	PROPN
ijtc-636	86	1	𝐼𝑠𝑠𝑢𝑒𝑟𝑠	𝐼𝑠𝑠𝑢𝑒𝑟𝑠	PROPN
ijtc-636	86	2	𝑖𝑛	𝑖𝑛	PROPN
ijtc-636	86	3	𝑜𝑛𝑒	𝑜𝑛𝑒	PROPN
ijtc-636	86	4	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦	𝑖𝑛𝑑𝑢𝑠𝑡𝑟𝑦	VERB
ijtc-636	86	5	×	×	PROPN
ijtc-636	86	6	100	100	NUM
ijtc-636	86	7	%	%	NOUN
ijtc-636	86	8	the	the	DET
ijtc-636	86	9	size	size	NOUN
ijtc-636	86	10	of	of	ADP
ijtc-636	86	11	an	an	DET
ijtc-636	86	12	audit	audit	NOUN
ijtc-636	86	13	firm	firm	NOUN
ijtc-636	86	14	in	in	ADP
ijtc-636	86	15	this	this	DET
ijtc-636	86	16	study	study	NOUN
ijtc-636	86	17	is	be	AUX
ijtc-636	86	18	the	the	DET
ijtc-636	86	19	size	size	NOUN
ijtc-636	86	20	of	of	ADP
ijtc-636	86	21	an	an	DET
ijtc-636	86	22	audit	audit	NOUN
ijtc-636	86	23	firm	firm	NOUN
ijtc-636	86	24	categorized	categorize	VERB
ijtc-636	86	25	as	as	ADP
ijtc-636	86	26	a	a	DET
ijtc-636	86	27	big-4	big-4	X
ijtc-636	86	28	kap	kap	NOUN
ijtc-636	86	29	or	or	CCONJ
ijtc-636	86	30	not	not	PART
ijtc-636	86	31	.	.	PUNCT
ijtc-636	87	1	firm	firm	ADJ
ijtc-636	87	2	size	size	NOUN
ijtc-636	87	3	is	be	AUX
ijtc-636	87	4	measured	measure	VERB
ijtc-636	87	5	using	use	VERB
ijtc-636	87	6	a	a	DET
ijtc-636	87	7	dummy	dummy	ADJ
ijtc-636	87	8	variable	variable	NOUN
ijtc-636	87	9	with	with	ADP
ijtc-636	87	10	a	a	DET
ijtc-636	87	11	value	value	NOUN
ijtc-636	87	12	of	of	ADP
ijtc-636	87	13	1	1	NUM
ijtc-636	87	14	if	if	SCONJ
ijtc-636	87	15	a	a	DET
ijtc-636	87	16	big-4	big-4	X
ijtc-636	87	17	kap	kap	NOUN
ijtc-636	87	18	and	and	CCONJ
ijtc-636	87	19	0	0	NUM
ijtc-636	87	20	audits	audits	NOUN
ijtc-636	87	21	the	the	DET
ijtc-636	87	22	financial	financial	ADJ
ijtc-636	87	23	statements	statement	NOUN
ijtc-636	87	24	if	if	SCONJ
ijtc-636	87	25	a	a	DET
ijtc-636	87	26	non	non	ADJ
ijtc-636	87	27	-	-	ADJ
ijtc-636	87	28	big-4	big-4	DET
ijtc-636	87	29	kap	kap	NOUN
ijtc-636	87	30	audits	audits	NOUN
ijtc-636	87	31	the	the	DET
ijtc-636	87	32	financial	financial	ADJ
ijtc-636	87	33	statements	statement	NOUN
ijtc-636	87	34	.	.	PUNCT
ijtc-636	88	1	audit	audit	NOUN
ijtc-636	88	2	tenure	tenure	NOUN
ijtc-636	88	3	in	in	ADP
ijtc-636	88	4	this	this	DET
ijtc-636	88	5	study	study	NOUN
ijtc-636	88	6	is	be	AUX
ijtc-636	88	7	the	the	DET
ijtc-636	88	8	period	period	NOUN
ijtc-636	88	9	or	or	CCONJ
ijtc-636	88	10	the	the	DET
ijtc-636	88	11	length	length	NOUN
ijtc-636	88	12	of	of	ADP
ijtc-636	88	13	the	the	DET
ijtc-636	88	14	audit	audit	NOUN
ijtc-636	88	15	engagement	engagement	NOUN
ijtc-636	88	16	with	with	ADP
ijtc-636	88	17	its	its	PRON
ijtc-636	88	18	client	client	NOUN
ijtc-636	88	19	in	in	ADP
ijtc-636	88	20	providing	provide	VERB
ijtc-636	88	21	audit	audit	NOUN
ijtc-636	88	22	services	service	NOUN
ijtc-636	88	23	under	under	ADP
ijtc-636	88	24	a	a	DET
ijtc-636	88	25	pre	pre	ADJ
ijtc-636	88	26	-	-	ADJ
ijtc-636	88	27	agreed	agreed	ADJ
ijtc-636	88	28	agreement	agreement	NOUN
ijtc-636	88	29	.	.	PUNCT
ijtc-636	89	1	the	the	DET
ijtc-636	89	2	tenure	tenure	NOUN
ijtc-636	89	3	audit	audit	NOUN
ijtc-636	89	4	refers	refer	VERB
ijtc-636	89	5	to	to	ADP
ijtc-636	89	6	(	(	PUNCT
ijtc-636	89	7	n.	n.	PROPN
ijtc-636	89	8	andriani	andriani	PROPN
ijtc-636	89	9	&	&	CCONJ
ijtc-636	89	10	nursiam	nursiam	PROPN
ijtc-636	89	11	,	,	PUNCT
ijtc-636	89	12	2018	2018	NUM
ijtc-636	89	13	)	)	PUNCT
ijtc-636	89	14	using	use	VERB
ijtc-636	89	15	an	an	DET
ijtc-636	89	16	interval	interval	NOUN
ijtc-636	89	17	scale	scale	NOUN
ijtc-636	89	18	to	to	PART
ijtc-636	89	19	calculate	calculate	VERB
ijtc-636	89	20	the	the	DET
ijtc-636	89	21	number	number	NOUN
ijtc-636	89	22	of	of	ADP
ijtc-636	89	23	years	year	NOUN
ijtc-636	89	24	of	of	ADP
ijtc-636	89	25	engagement	engagement	NOUN
ijtc-636	89	26	.	.	PUNCT
ijtc-636	90	1	the	the	DET
ijtc-636	90	2	same	same	ADJ
ijtc-636	90	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	NOUN
ijtc-636	90	4	the	the	DET
ijtc-636	90	5	effects	effect	NOUN
ijtc-636	90	6	of	of	ADP
ijtc-636	90	7	audit	audit	NOUN
ijtc-636	90	8	firm	firm	ADJ
ijtc-636	90	9	size	size	NOUN
ijtc-636	90	10	,	,	PUNCT
ijtc-636	90	11	audit	audit	NOUN
ijtc-636	90	12	tenure	tenure	NOUN
ijtc-636	90	13	,	,	PUNCT
ijtc-636	90	14	and	and	CCONJ
ijtc-636	90	15	audit	audit	NOUN
ijtc-636	90	16	rotation	rotation	NOUN
ijtc-636	90	17	on	on	ADP
ijtc-636	90	18	audit	audit	NOUN
ijtc-636	90	19	quality	quality	PROPN
ijtc-636	90	20	salman	salman	PROPN
ijtc-636	90	21	&	&	CCONJ
ijtc-636	90	22	setyaningrum	setyaningrum	PROPN
ijtc-636	90	23	96	96	NUM
ijtc-636	90	24	|	|	CCONJ
ijtc-636	90	25	ilomata	ilomata	PROPN
ijtc-636	90	26	international	international	ADJ
ijtc-636	90	27	journal	journal	NOUN
ijtc-636	90	28	of	of	ADP
ijtc-636	90	29	tax	tax	PROPN
ijtc-636	90	30	&	&	CCONJ
ijtc-636	90	31	accounting	accounting	PROPN
ijtc-636	90	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	90	33	audit	audit	NOUN
ijtc-636	90	34	firm	firm	NOUN
ijtc-636	90	35	conducts	conduct	VERB
ijtc-636	90	36	audit	audit	NOUN
ijtc-636	90	37	engagements	engagement	NOUN
ijtc-636	90	38	on	on	ADP
ijtc-636	90	39	its	its	PRON
ijtc-636	90	40	clients	client	NOUN
ijtc-636	90	41	.	.	PUNCT
ijtc-636	91	1	for	for	ADP
ijtc-636	91	2	companies	company	NOUN
ijtc-636	91	3	that	that	PRON
ijtc-636	91	4	do	do	AUX
ijtc-636	91	5	not	not	PART
ijtc-636	91	6	experience	experience	VERB
ijtc-636	91	7	successive	successive	ADJ
ijtc-636	91	8	rotations	rotation	NOUN
ijtc-636	91	9	,	,	PUNCT
ijtc-636	91	10	the	the	DET
ijtc-636	91	11	tenure	tenure	NOUN
ijtc-636	91	12	will	will	AUX
ijtc-636	91	13	increase	increase	VERB
ijtc-636	91	14	every	every	DET
ijtc-636	91	15	year	year	NOUN
ijtc-636	91	16	,	,	PUNCT
ijtc-636	91	17	where	where	SCONJ
ijtc-636	91	18	the	the	DET
ijtc-636	91	19	first	first	ADJ
ijtc-636	91	20	year	year	NOUN
ijtc-636	91	21	of	of	ADP
ijtc-636	91	22	the	the	DET
ijtc-636	91	23	engagement	engagement	NOUN
ijtc-636	91	24	starts	start	VERB
ijtc-636	91	25	with	with	ADP
ijtc-636	91	26	number	number	NOUN
ijtc-636	91	27	1	1	NUM
ijtc-636	91	28	(	(	PUNCT
ijtc-636	91	29	one	one	NUM
ijtc-636	91	30	)	)	PUNCT
ijtc-636	91	31	and	and	CCONJ
ijtc-636	91	32	is	be	AUX
ijtc-636	91	33	added	add	VERB
ijtc-636	91	34	to	to	ADP
ijtc-636	91	35	number	number	NOUN
ijtc-636	91	36	1	1	NUM
ijtc-636	91	37	(	(	PUNCT
ijtc-636	91	38	one	one	NUM
ijtc-636	91	39	)	)	PUNCT
ijtc-636	91	40	again	again	ADV
ijtc-636	91	41	for	for	ADP
ijtc-636	91	42	subsequent	subsequent	ADJ
ijtc-636	91	43	years	year	NOUN
ijtc-636	91	44	.	.	PUNCT
ijtc-636	92	1	if	if	SCONJ
ijtc-636	92	2	there	there	PRON
ijtc-636	92	3	is	be	VERB
ijtc-636	92	4	an	an	DET
ijtc-636	92	5	auditor	auditor	NOUN
ijtc-636	92	6	rotation	rotation	NOUN
ijtc-636	92	7	in	in	ADP
ijtc-636	92	8	year	year	NOUN
ijtc-636	92	9	t	t	PROPN
ijtc-636	92	10	,	,	PUNCT
ijtc-636	92	11	the	the	DET
ijtc-636	92	12	tenure	tenure	NOUN
ijtc-636	92	13	audit	audit	NOUN
ijtc-636	92	14	will	will	AUX
ijtc-636	92	15	return	return	VERB
ijtc-636	92	16	to	to	ADP
ijtc-636	92	17	number	number	NOUN
ijtc-636	92	18	1	1	NUM
ijtc-636	92	19	(	(	PUNCT
ijtc-636	92	20	one	one	NUM
ijtc-636	92	21	)	)	PUNCT
ijtc-636	92	22	.	.	PUNCT
ijtc-636	93	1	𝐴𝑢𝑑𝑖𝑡	𝐴𝑢𝑑𝑖𝑡	PROPN
ijtc-636	93	2	𝑇𝑒𝑛𝑢𝑟𝑒	𝑇𝑒𝑛𝑢𝑟𝑒	PROPN
ijtc-636	93	3	=	=	PUNCT
ijtc-636	93	4	𝑡1	𝑡1	PROPN
ijtc-636	93	5	+	+	CCONJ
ijtc-636	93	6	𝑡2	𝑡2	PROPN
ijtc-636	93	7	+	+	CCONJ
ijtc-636	93	8	𝑡3	𝑡3	PROPN
ijtc-636	93	9	+	+	CCONJ
ijtc-636	93	10	𝑡4	𝑡4	PROPN
ijtc-636	93	11	+	+	CCONJ
ijtc-636	93	12	𝑡	𝑡	PROPN
ijtc-636	93	13	…	…	PUNCT
ijtc-636	93	14	audit	audit	NOUN
ijtc-636	93	15	rotation	rotation	NOUN
ijtc-636	93	16	in	in	ADP
ijtc-636	93	17	this	this	DET
ijtc-636	93	18	study	study	NOUN
ijtc-636	93	19	is	be	AUX
ijtc-636	93	20	a	a	DET
ijtc-636	93	21	change	change	NOUN
ijtc-636	93	22	in	in	ADP
ijtc-636	93	23	an	an	DET
ijtc-636	93	24	audit	audit	NOUN
ijtc-636	93	25	firm	firm	NOUN
ijtc-636	93	26	or	or	CCONJ
ijtc-636	93	27	an	an	DET
ijtc-636	93	28	auditor	auditor	NOUN
ijtc-636	93	29	assigned	assign	VERB
ijtc-636	93	30	to	to	PART
ijtc-636	93	31	audit	audit	VERB
ijtc-636	93	32	a	a	DET
ijtc-636	93	33	client	client	NOUN
ijtc-636	93	34	's	's	PART
ijtc-636	93	35	financial	financial	ADJ
ijtc-636	93	36	statements	statement	NOUN
ijtc-636	93	37	for	for	ADP
ijtc-636	93	38	a	a	DET
ijtc-636	93	39	maximum	maximum	ADJ
ijtc-636	93	40	period	period	NOUN
ijtc-636	93	41	of	of	ADP
ijtc-636	93	42	6	6	NUM
ijtc-636	93	43	(	(	PUNCT
ijtc-636	93	44	six	six	NUM
ijtc-636	93	45	)	)	PUNCT
ijtc-636	93	46	consecutive	consecutive	ADJ
ijtc-636	93	47	financial	financial	ADJ
ijtc-636	93	48	years	year	NOUN
ijtc-636	93	49	.	.	PUNCT
ijtc-636	94	1	the	the	DET
ijtc-636	94	2	measurement	measurement	NOUN
ijtc-636	94	3	of	of	ADP
ijtc-636	94	4	the	the	DET
ijtc-636	94	5	audit	audit	NOUN
ijtc-636	94	6	rotation	rotation	NOUN
ijtc-636	94	7	variable	variable	NOUN
ijtc-636	94	8	refers	refer	VERB
ijtc-636	94	9	to	to	ADP
ijtc-636	94	10	(	(	PUNCT
ijtc-636	94	11	priyanti	priyanti	PROPN
ijtc-636	94	12	&	&	CCONJ
ijtc-636	94	13	uswati	uswati	PROPN
ijtc-636	94	14	dewi	dewi	PROPN
ijtc-636	94	15	,	,	PUNCT
ijtc-636	94	16	2019	2019	NUM
ijtc-636	94	17	)	)	PUNCT
ijtc-636	94	18	,	,	PUNCT
ijtc-636	94	19	where	where	SCONJ
ijtc-636	94	20	the	the	DET
ijtc-636	94	21	audit	audit	NOUN
ijtc-636	94	22	rotation	rotation	NOUN
ijtc-636	94	23	variable	variable	NOUN
ijtc-636	94	24	is	be	AUX
ijtc-636	94	25	measured	measure	VERB
ijtc-636	94	26	using	use	VERB
ijtc-636	94	27	a	a	DET
ijtc-636	94	28	dummy	dummy	ADJ
ijtc-636	94	29	variable	variable	NOUN
ijtc-636	94	30	with	with	ADP
ijtc-636	94	31	a	a	DET
ijtc-636	94	32	value	value	NOUN
ijtc-636	94	33	of	of	ADP
ijtc-636	94	34	1	1	NUM
ijtc-636	94	35	if	if	SCONJ
ijtc-636	94	36	there	there	PRON
ijtc-636	94	37	is	be	VERB
ijtc-636	94	38	an	an	DET
ijtc-636	94	39	audit	audit	NOUN
ijtc-636	94	40	rotation	rotation	NOUN
ijtc-636	94	41	and	and	CCONJ
ijtc-636	94	42	a	a	DET
ijtc-636	94	43	value	value	NOUN
ijtc-636	94	44	of	of	ADP
ijtc-636	94	45	0	0	NUM
ijtc-636	94	46	if	if	SCONJ
ijtc-636	94	47	there	there	PRON
ijtc-636	94	48	is	be	VERB
ijtc-636	94	49	no	no	DET
ijtc-636	94	50	audit	audit	NOUN
ijtc-636	94	51	rotation	rotation	NOUN
ijtc-636	94	52	.	.	PUNCT
ijtc-636	95	1	ln	ln	ADJ
ijtc-636	95	2	𝐴𝑄	𝐴𝑄	PROPN
ijtc-636	95	3	1	1	NUM
ijtc-636	95	4	−	−	NOUN
ijtc-636	95	5	𝐴𝑄	𝐴𝑄	PROPN
ijtc-636	95	6	=	=	SYM
ijtc-636	95	7	𝛼	𝛼	PROPN
ijtc-636	95	8	+	+	NOUN
ijtc-636	95	9	𝛽1𝐴𝐹𝑆	𝛽1𝐴𝐹𝑆	NUM
ijtc-636	95	10	+	+	CCONJ
ijtc-636	95	11	𝛽2𝑇𝐸𝑁	𝛽2𝑇𝐸𝑁	ADP
ijtc-636	95	12	+	+	CCONJ
ijtc-636	95	13	𝛽3𝑅𝑂𝑇	𝛽3𝑅𝑂𝑇	NOUN
ijtc-636	95	14	+	+	CCONJ
ijtc-636	95	15	𝜀	𝜀	X
ijtc-636	95	16	aq	aq	NOUN
ijtc-636	95	17	:	:	PUNCT
ijtc-636	95	18	audit	audit	NOUN
ijtc-636	95	19	quality	quality	NOUN
ijtc-636	95	20	α	α	NOUN
ijtc-636	95	21	:	:	PUNCT
ijtc-636	95	22	constant	constant	ADJ
ijtc-636	95	23	β1afs	β1afs	ADP
ijtc-636	95	24	:	:	PUNCT
ijtc-636	95	25	audit	audit	NOUN
ijtc-636	95	26	firm	firm	ADJ
ijtc-636	95	27	size	size	NOUN
ijtc-636	95	28	β2ten	β2ten	PUNCT
ijtc-636	95	29	:	:	PUNCT
ijtc-636	95	30	audit	audit	NOUN
ijtc-636	95	31	tenure	tenure	NOUN
ijtc-636	95	32	β3rot	β3rot	PROPN
ijtc-636	95	33	:	:	PUNCT
ijtc-636	95	34	audit	audit	NOUN
ijtc-636	95	35	rotation	rotation	NOUN
ijtc-636	95	36	ε	ε	PROPN
ijtc-636	95	37	:	:	PUNCT
ijtc-636	95	38	error	error	NOUN
ijtc-636	95	39	result	result	NOUN
ijtc-636	95	40	and	and	CCONJ
ijtc-636	95	41	discussion	discussion	NOUN
ijtc-636	95	42	descriptive	descriptive	ADJ
ijtc-636	95	43	analysis	analysis	NOUN
ijtc-636	95	44	the	the	DET
ijtc-636	95	45	characteristics	characteristic	NOUN
ijtc-636	95	46	of	of	ADP
ijtc-636	95	47	the	the	DET
ijtc-636	95	48	sample	sample	NOUN
ijtc-636	95	49	during	during	ADP
ijtc-636	95	50	the	the	DET
ijtc-636	95	51	study	study	NOUN
ijtc-636	95	52	period	period	NOUN
ijtc-636	95	53	were	be	AUX
ijtc-636	95	54	that	that	SCONJ
ijtc-636	95	55	more	more	ADJ
ijtc-636	95	56	companies	company	NOUN
ijtc-636	95	57	used	use	VERB
ijtc-636	95	58	the	the	DET
ijtc-636	95	59	services	service	NOUN
ijtc-636	95	60	of	of	ADP
ijtc-636	95	61	independent	independent	ADJ
ijtc-636	95	62	auditors	auditor	NOUN
ijtc-636	95	63	who	who	PRON
ijtc-636	95	64	did	do	AUX
ijtc-636	95	65	not	not	PART
ijtc-636	95	66	have	have	VERB
ijtc-636	95	67	industry	industry	NOUN
ijtc-636	95	68	specialization	specialization	NOUN
ijtc-636	95	69	skills	skill	NOUN
ijtc-636	95	70	compared	compare	VERB
ijtc-636	95	71	to	to	ADP
ijtc-636	95	72	auditors	auditor	NOUN
ijtc-636	95	73	who	who	PRON
ijtc-636	95	74	had	have	VERB
ijtc-636	95	75	industry	industry	NOUN
ijtc-636	95	76	specialization	specialization	NOUN
ijtc-636	95	77	expertise	expertise	NOUN
ijtc-636	95	78	.	.	PUNCT
ijtc-636	96	1	another	another	DET
ijtc-636	96	2	characteristic	characteristic	NOUN
ijtc-636	96	3	is	be	AUX
ijtc-636	96	4	that	that	SCONJ
ijtc-636	96	5	more	more	ADJ
ijtc-636	96	6	companies	company	NOUN
ijtc-636	96	7	use	use	VERB
ijtc-636	96	8	non	non	NOUN
ijtc-636	96	9	-	-	NOUN
ijtc-636	96	10	big-4	big-4	VERB
ijtc-636	96	11	compared	compare	VERB
ijtc-636	96	12	to	to	ADP
ijtc-636	96	13	companies	company	NOUN
ijtc-636	96	14	that	that	PRON
ijtc-636	96	15	use	use	VERB
ijtc-636	96	16	big-4	big-4	NOUN
ijtc-636	96	17	.	.	PUNCT
ijtc-636	97	1	other	other	ADJ
ijtc-636	97	2	characteristics	characteristic	NOUN
ijtc-636	97	3	related	relate	VERB
ijtc-636	97	4	to	to	ADP
ijtc-636	97	5	auditor	auditor	NOUN
ijtc-636	97	6	turnover	turnover	NOUN
ijtc-636	97	7	indicate	indicate	VERB
ijtc-636	97	8	that	that	SCONJ
ijtc-636	97	9	the	the	DET
ijtc-636	97	10	research	research	NOUN
ijtc-636	97	11	sample	sample	NOUN
ijtc-636	97	12	applies	apply	VERB
ijtc-636	97	13	more	more	ADV
ijtc-636	97	14	not	not	PART
ijtc-636	97	15	rotating	rotate	VERB
ijtc-636	97	16	independent	independent	ADJ
ijtc-636	97	17	auditors	auditor	NOUN
ijtc-636	97	18	compared	compare	VERB
ijtc-636	97	19	to	to	ADP
ijtc-636	97	20	those	those	PRON
ijtc-636	97	21	who	who	PRON
ijtc-636	97	22	do	do	VERB
ijtc-636	97	23	auditor	auditor	NOUN
ijtc-636	97	24	rotation	rotation	NOUN
ijtc-636	97	25	(	(	PUNCT
ijtc-636	97	26	table	table	NOUN
ijtc-636	97	27	1	1	NUM
ijtc-636	97	28	)	)	PUNCT
ijtc-636	97	29	.	.	PUNCT
ijtc-636	98	1	table	table	NOUN
ijtc-636	98	2	1	1	NUM
ijtc-636	98	3	:	:	SYM
ijtc-636	99	1	2x2	2x2	NUM
ijtc-636	99	2	classification	classification	NOUN
ijtc-636	99	3	test	test	NOUN
ijtc-636	99	4	frequency	frequency	NOUN
ijtc-636	99	5	percent	percent	NOUN
ijtc-636	99	6	valid	valid	ADJ
ijtc-636	99	7	percent	percent	NOUN
ijtc-636	99	8	audit	audit	NOUN
ijtc-636	99	9	quality	quality	NOUN
ijtc-636	99	10	non	non	ADJ
ijtc-636	99	11	-	-	ADJ
ijtc-636	99	12	industry	industry	ADJ
ijtc-636	99	13	specialization	specialization	NOUN
ijtc-636	99	14	146	146	NUM
ijtc-636	99	15	55	55	NUM
ijtc-636	99	16	55	55	NUM
ijtc-636	99	17	industry	industry	NOUN
ijtc-636	99	18	specialization	specialization	NOUN
ijtc-636	99	19	121	121	NUM
ijtc-636	99	20	45	45	NUM
ijtc-636	99	21	45	45	NUM
ijtc-636	99	22	audit	audit	NOUN
ijtc-636	99	23	firm	firm	ADJ
ijtc-636	99	24	size	size	NOUN
ijtc-636	99	25	non	non	NOUN
ijtc-636	99	26	-	-	PROPN
ijtc-636	99	27	big-4	big-4	NUM
ijtc-636	99	28	195	195	NUM
ijtc-636	99	29	73	73	NUM
ijtc-636	99	30	73	73	NUM
ijtc-636	99	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-636	99	32	the	the	DET
ijtc-636	99	33	effects	effect	NOUN
ijtc-636	99	34	of	of	ADP
ijtc-636	99	35	audit	audit	NOUN
ijtc-636	99	36	firm	firm	ADJ
ijtc-636	99	37	size	size	NOUN
ijtc-636	99	38	,	,	PUNCT
ijtc-636	99	39	audit	audit	NOUN
ijtc-636	99	40	tenure	tenure	NOUN
ijtc-636	99	41	,	,	PUNCT
ijtc-636	99	42	and	and	CCONJ
ijtc-636	99	43	audit	audit	NOUN
ijtc-636	99	44	rotation	rotation	NOUN
ijtc-636	99	45	on	on	ADP
ijtc-636	99	46	audit	audit	NOUN
ijtc-636	99	47	quality	quality	PROPN
ijtc-636	99	48	salman	salman	PROPN
ijtc-636	99	49	&	&	CCONJ
ijtc-636	99	50	setyaningrum	setyaningrum	PROPN
ijtc-636	99	51	97	97	NUM
ijtc-636	99	52	|	|	ADV
ijtc-636	99	53	ilomata	ilomata	PROPN
ijtc-636	99	54	international	international	ADJ
ijtc-636	99	55	journal	journal	NOUN
ijtc-636	99	56	of	of	ADP
ijtc-636	99	57	tax	tax	PROPN
ijtc-636	99	58	&	&	CCONJ
ijtc-636	99	59	accounting	accounting	PROPN
ijtc-636	99	60	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	99	61	big-4	big-4	NUM
ijtc-636	99	62	72	72	NUM
ijtc-636	99	63	27	27	NUM
ijtc-636	99	64	27	27	NUM
ijtc-636	99	65	audit	audit	NOUN
ijtc-636	99	66	rotation	rotation	NOUN
ijtc-636	99	67	no	no	DET
ijtc-636	99	68	audit	audit	NOUN
ijtc-636	99	69	rotation	rotation	NOUN
ijtc-636	99	70	227	227	NUM
ijtc-636	99	71	85	85	NUM
ijtc-636	99	72	85	85	NUM
ijtc-636	99	73	audit	audit	NOUN
ijtc-636	99	74	rotation	rotation	NOUN
ijtc-636	99	75	40	40	NUM
ijtc-636	99	76	15	15	NUM
ijtc-636	99	77	15	15	NUM
ijtc-636	99	78	hosmer	hosmer	NOUN
ijtc-636	99	79	and	and	CCONJ
ijtc-636	99	80	lemeshow	lemeshow	NOUN
ijtc-636	99	81	's	's	PART
ijtc-636	99	82	test	test	NOUN
ijtc-636	99	83	and	and	CCONJ
ijtc-636	99	84	nagelkerke	nagelkerke	PROPN
ijtc-636	99	85	r	r	PROPN
ijtc-636	99	86	square	square	NOUN
ijtc-636	99	87	based	base	VERB
ijtc-636	99	88	on	on	ADP
ijtc-636	99	89	the	the	DET
ijtc-636	99	90	hosmer	hosmer	NOUN
ijtc-636	99	91	test	test	NOUN
ijtc-636	99	92	results	result	NOUN
ijtc-636	99	93	,	,	PUNCT
ijtc-636	99	94	hosmer	hosmer	NOUN
ijtc-636	99	95	and	and	CCONJ
ijtc-636	99	96	lemeshow	lemeshow	PROPN
ijtc-636	99	97	's	's	PART
ijtc-636	99	98	goodness	goodness	NOUN
ijtc-636	99	99	of	of	ADP
ijtc-636	99	100	fit	fit	ADJ
ijtc-636	99	101	test	test	NOUN
ijtc-636	99	102	is	be	AUX
ijtc-636	99	103	1.645	1.645	NUM
ijtc-636	99	104	with	with	ADP
ijtc-636	99	105	a	a	DET
ijtc-636	99	106	significant	significant	ADJ
ijtc-636	99	107	probability	probability	NOUN
ijtc-636	99	108	of	of	ADP
ijtc-636	99	109	0.977	0.977	NUM
ijtc-636	99	110	,	,	PUNCT
ijtc-636	99	111	where	where	SCONJ
ijtc-636	99	112	the	the	DET
ijtc-636	99	113	significant	significant	ADJ
ijtc-636	99	114	value	value	NOUN
ijtc-636	99	115	is	be	AUX
ijtc-636	99	116	greater	great	ADJ
ijtc-636	99	117	than	than	ADP
ijtc-636	99	118	0.05	0.05	NUM
ijtc-636	99	119	.	.	PUNCT
ijtc-636	100	1	it	it	PRON
ijtc-636	100	2	shows	show	VERB
ijtc-636	100	3	that	that	SCONJ
ijtc-636	100	4	h0	h0	NOUN
ijtc-636	100	5	is	be	AUX
ijtc-636	100	6	accepted	accept	VERB
ijtc-636	100	7	,	,	PUNCT
ijtc-636	100	8	meaning	mean	VERB
ijtc-636	100	9	that	that	SCONJ
ijtc-636	100	10	the	the	DET
ijtc-636	100	11	model	model	NOUN
ijtc-636	100	12	formed	form	VERB
ijtc-636	100	13	can	can	AUX
ijtc-636	100	14	fit	fit	VERB
ijtc-636	100	15	with	with	ADP
ijtc-636	100	16	the	the	DET
ijtc-636	100	17	data	datum	NOUN
ijtc-636	100	18	and	and	CCONJ
ijtc-636	100	19	predict	predict	VERB
ijtc-636	100	20	the	the	DET
ijtc-636	100	21	observed	observed	ADJ
ijtc-636	100	22	value	value	NOUN
ijtc-636	100	23	.	.	PUNCT
ijtc-636	101	1	the	the	DET
ijtc-636	101	2	nagelkerke	nagelkerke	PROPN
ijtc-636	101	3	r	r	PROPN
ijtc-636	101	4	square	square	ADJ
ijtc-636	101	5	value	value	NOUN
ijtc-636	101	6	is	be	AUX
ijtc-636	101	7	0.220	0.220	NUM
ijtc-636	101	8	,	,	PUNCT
ijtc-636	101	9	which	which	PRON
ijtc-636	101	10	indicates	indicate	VERB
ijtc-636	101	11	the	the	DET
ijtc-636	101	12	ability	ability	NOUN
ijtc-636	101	13	of	of	ADP
ijtc-636	101	14	the	the	DET
ijtc-636	101	15	independent	independent	ADJ
ijtc-636	101	16	variables	variable	NOUN
ijtc-636	101	17	to	to	PART
ijtc-636	101	18	explain	explain	VERB
ijtc-636	101	19	the	the	DET
ijtc-636	101	20	dependent	dependent	ADJ
ijtc-636	101	21	variable	variable	NOUN
ijtc-636	101	22	is	be	AUX
ijtc-636	101	23	22	22	NUM
ijtc-636	101	24	%	%	NOUN
ijtc-636	101	25	,	,	PUNCT
ijtc-636	101	26	and	and	CCONJ
ijtc-636	101	27	the	the	DET
ijtc-636	101	28	rest	rest	NOUN
ijtc-636	101	29	(	(	PUNCT
ijtc-636	101	30	78	78	NUM
ijtc-636	101	31	%	%	NOUN
ijtc-636	101	32	)	)	PUNCT
ijtc-636	101	33	are	be	AUX
ijtc-636	101	34	other	other	ADJ
ijtc-636	101	35	factors	factor	NOUN
ijtc-636	101	36	outside	outside	ADP
ijtc-636	101	37	the	the	DET
ijtc-636	101	38	model	model	NOUN
ijtc-636	101	39	that	that	PRON
ijtc-636	101	40	can	can	AUX
ijtc-636	101	41	explain	explain	VERB
ijtc-636	101	42	the	the	DET
ijtc-636	101	43	dependent	dependent	ADJ
ijtc-636	101	44	variable	variable	NOUN
ijtc-636	101	45	.	.	PUNCT
ijtc-636	102	1	the	the	DET
ijtc-636	102	2	power	power	NOUN
ijtc-636	102	3	of	of	ADP
ijtc-636	102	4	the	the	DET
ijtc-636	102	5	regression	regression	NOUN
ijtc-636	102	6	model	model	NOUN
ijtc-636	102	7	to	to	PART
ijtc-636	102	8	predict	predict	VERB
ijtc-636	102	9	companies	company	NOUN
ijtc-636	102	10	that	that	PRON
ijtc-636	102	11	use	use	VERB
ijtc-636	102	12	non	non	ADJ
ijtc-636	102	13	-	-	ADJ
ijtc-636	102	14	industry	industry	ADJ
ijtc-636	102	15	specialist	specialist	NOUN
ijtc-636	102	16	auditors	auditor	NOUN
ijtc-636	102	17	is	be	AUX
ijtc-636	102	18	76.7	76.7	NUM
ijtc-636	102	19	%	%	NOUN
ijtc-636	102	20	,	,	PUNCT
ijtc-636	102	21	which	which	PRON
ijtc-636	102	22	means	mean	VERB
ijtc-636	102	23	that	that	SCONJ
ijtc-636	102	24	with	with	SCONJ
ijtc-636	102	25	the	the	DET
ijtc-636	102	26	regression	regression	NOUN
ijtc-636	102	27	model	model	NOUN
ijtc-636	102	28	used	use	VERB
ijtc-636	102	29	,	,	PUNCT
ijtc-636	102	30	there	there	PRON
ijtc-636	102	31	are	be	VERB
ijtc-636	102	32	112	112	NUM
ijtc-636	102	33	samples	sample	NOUN
ijtc-636	102	34	of	of	ADP
ijtc-636	102	35	infrastructure	infrastructure	NOUN
ijtc-636	102	36	,	,	PUNCT
ijtc-636	102	37	utility	utility	NOUN
ijtc-636	102	38	and	and	CCONJ
ijtc-636	102	39	transportation	transportation	NOUN
ijtc-636	102	40	companies	company	NOUN
ijtc-636	102	41	that	that	PRON
ijtc-636	102	42	use	use	VERB
ijtc-636	102	43	non	non	ADJ
ijtc-636	102	44	-	-	ADJ
ijtc-636	102	45	industry	industry	ADJ
ijtc-636	102	46	specialist	specialist	NOUN
ijtc-636	102	47	auditors	auditor	NOUN
ijtc-636	102	48	.	.	PUNCT
ijtc-636	103	1	the	the	DET
ijtc-636	103	2	power	power	NOUN
ijtc-636	103	3	of	of	ADP
ijtc-636	103	4	the	the	DET
ijtc-636	103	5	regression	regression	NOUN
ijtc-636	103	6	model	model	NOUN
ijtc-636	103	7	to	to	PART
ijtc-636	103	8	predict	predict	VERB
ijtc-636	103	9	companies	company	NOUN
ijtc-636	103	10	that	that	PRON
ijtc-636	103	11	use	use	VERB
ijtc-636	103	12	industry	industry	NOUN
ijtc-636	103	13	specialization	specialization	NOUN
ijtc-636	103	14	auditors	auditor	NOUN
ijtc-636	103	15	is	be	AUX
ijtc-636	103	16	61.2	61.2	NUM
ijtc-636	103	17	%	%	NOUN
ijtc-636	103	18	,	,	PUNCT
ijtc-636	103	19	which	which	PRON
ijtc-636	103	20	means	mean	VERB
ijtc-636	103	21	that	that	SCONJ
ijtc-636	103	22	with	with	SCONJ
ijtc-636	103	23	the	the	DET
ijtc-636	103	24	regression	regression	NOUN
ijtc-636	103	25	model	model	NOUN
ijtc-636	103	26	used	use	VERB
ijtc-636	103	27	,	,	PUNCT
ijtc-636	103	28	74	74	NUM
ijtc-636	103	29	samples	sample	NOUN
ijtc-636	103	30	of	of	ADP
ijtc-636	103	31	infrastructure	infrastructure	NOUN
ijtc-636	103	32	,	,	PUNCT
ijtc-636	103	33	utility	utility	NOUN
ijtc-636	103	34	,	,	PUNCT
ijtc-636	103	35	and	and	CCONJ
ijtc-636	103	36	transportation	transportation	NOUN
ijtc-636	103	37	companies	company	NOUN
ijtc-636	103	38	use	use	VERB
ijtc-636	103	39	industry	industry	NOUN
ijtc-636	103	40	specialization	specialization	NOUN
ijtc-636	103	41	auditors	auditor	NOUN
ijtc-636	103	42	(	(	PUNCT
ijtc-636	103	43	table	table	NOUN
ijtc-636	103	44	3	3	NUM
ijtc-636	103	45	)	)	PUNCT
ijtc-636	103	46	.	.	PUNCT
ijtc-636	104	1	table	table	NOUN
ijtc-636	104	2	3	3	NUM
ijtc-636	104	3	:	:	SYM
ijtc-636	104	4	2x2	2x2	NUM
ijtc-636	104	5	classification	classification	NOUN
ijtc-636	104	6	test	test	NOUN
ijtc-636	104	7	observed	observe	VERB
ijtc-636	104	8	predicted	predict	VERB
ijtc-636	104	9	audit	audit	NOUN
ijtc-636	104	10	quality	quality	NOUN
ijtc-636	104	11	percentage	percentage	NOUN
ijtc-636	104	12	correct	correct	ADJ
ijtc-636	104	13	auditor	auditor	NOUN
ijtc-636	104	14	non	non	PROPN
ijtc-636	104	15	industry	industry	PROPN
ijtc-636	104	16	specialization	specialization	NOUN
ijtc-636	104	17	industry	industry	NOUN
ijtc-636	104	18	specialized	specialize	VERB
ijtc-636	104	19	auditor	auditor	NOUN
ijtc-636	104	20	audit	audit	NOUN
ijtc-636	104	21	quality	quality	NOUN
ijtc-636	104	22	auditor	auditor	PROPN
ijtc-636	104	23	non	non	PROPN
ijtc-636	104	24	spesialisasi	spesialisasi	PROPN
ijtc-636	104	25	industri	industri	PROPN
ijtc-636	104	26	112	112	NUM
ijtc-636	104	27	34	34	NUM
ijtc-636	104	28	76.7	76.7	NUM
ijtc-636	104	29	auditor	auditor	NOUN
ijtc-636	104	30	spesialisasi	spesialisasi	NOUN
ijtc-636	104	31	industri	industri	PROPN
ijtc-636	104	32	47	47	NUM
ijtc-636	104	33	74	74	NUM
ijtc-636	104	34	61.2	61.2	NUM
ijtc-636	104	35	overall	overall	ADJ
ijtc-636	104	36	percentage	percentage	NOUN
ijtc-636	104	37	69.7	69.7	NUM
ijtc-636	104	38	wald	wald	NOUN
ijtc-636	104	39	test	test	NOUN
ijtc-636	104	40	based	base	VERB
ijtc-636	104	41	on	on	ADP
ijtc-636	104	42	the	the	DET
ijtc-636	104	43	results	result	NOUN
ijtc-636	104	44	of	of	ADP
ijtc-636	104	45	the	the	DET
ijtc-636	104	46	wald	wald	PROPN
ijtc-636	104	47	test	test	NOUN
ijtc-636	104	48	,	,	PUNCT
ijtc-636	104	49	audit	audit	NOUN
ijtc-636	104	50	firm	firm	ADJ
ijtc-636	104	51	size	size	NOUN
ijtc-636	104	52	and	and	CCONJ
ijtc-636	104	53	audit	audit	NOUN
ijtc-636	104	54	tenor	tenor	NOUN
ijtc-636	104	55	affect	affect	VERB
ijtc-636	104	56	audit	audit	NOUN
ijtc-636	104	57	quality	quality	NOUN
ijtc-636	104	58	,	,	PUNCT
ijtc-636	104	59	while	while	SCONJ
ijtc-636	104	60	audit	audit	NOUN
ijtc-636	104	61	rotation	rotation	NOUN
ijtc-636	104	62	does	do	VERB
ijtc-636	104	63	not	not	PART
ijtc-636	104	64	.	.	PUNCT
ijtc-636	105	1	the	the	DET
ijtc-636	105	2	significance	significance	NOUN
ijtc-636	105	3	value	value	NOUN
ijtc-636	105	4	of	of	ADP
ijtc-636	105	5	audit	audit	NOUN
ijtc-636	105	6	firm	firm	ADJ
ijtc-636	105	7	size	size	NOUN
ijtc-636	105	8	and	and	CCONJ
ijtc-636	105	9	audit	audit	NOUN
ijtc-636	105	10	tenor	tenor	NOUN
ijtc-636	105	11	is	be	AUX
ijtc-636	105	12	0.000	0.000	NUM
ijtc-636	105	13	(	(	PUNCT
ijtc-636	105	14	<	<	X
ijtc-636	105	15	0.05	0.05	NUM
ijtc-636	105	16	)	)	PUNCT
ijtc-636	105	17	,	,	PUNCT
ijtc-636	105	18	and	and	CCONJ
ijtc-636	105	19	the	the	DET
ijtc-636	105	20	significance	significance	NOUN
ijtc-636	105	21	value	value	NOUN
ijtc-636	105	22	of	of	ADP
ijtc-636	105	23	audit	audit	NOUN
ijtc-636	105	24	rotation	rotation	NOUN
ijtc-636	105	25	is	be	AUX
ijtc-636	105	26	0.956	0.956	NUM
ijtc-636	105	27	(	(	PUNCT
ijtc-636	105	28	>	>	NOUN
ijtc-636	105	29	0.05	0.05	NUM
ijtc-636	105	30	)	)	PUNCT
ijtc-636	105	31	(	(	PUNCT
ijtc-636	105	32	table	table	NOUN
ijtc-636	105	33	4	4	NUM
ijtc-636	105	34	)	)	PUNCT
ijtc-636	105	35	.	.	PUNCT
ijtc-636	106	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-636	106	2	the	the	DET
ijtc-636	106	3	effects	effect	NOUN
ijtc-636	106	4	of	of	ADP
ijtc-636	106	5	audit	audit	NOUN
ijtc-636	106	6	firm	firm	ADJ
ijtc-636	106	7	size	size	NOUN
ijtc-636	106	8	,	,	PUNCT
ijtc-636	106	9	audit	audit	NOUN
ijtc-636	106	10	tenure	tenure	NOUN
ijtc-636	106	11	,	,	PUNCT
ijtc-636	106	12	and	and	CCONJ
ijtc-636	106	13	audit	audit	NOUN
ijtc-636	106	14	rotation	rotation	NOUN
ijtc-636	106	15	on	on	ADP
ijtc-636	106	16	audit	audit	NOUN
ijtc-636	106	17	quality	quality	PROPN
ijtc-636	106	18	salman	salman	PROPN
ijtc-636	106	19	&	&	CCONJ
ijtc-636	106	20	setyaningrum	setyaningrum	PROPN
ijtc-636	106	21	98	98	NUM
ijtc-636	106	22	|	|	ADV
ijtc-636	106	23	ilomata	ilomata	PROPN
ijtc-636	106	24	international	international	ADJ
ijtc-636	106	25	journal	journal	NOUN
ijtc-636	106	26	of	of	ADP
ijtc-636	106	27	tax	tax	PROPN
ijtc-636	106	28	&	&	CCONJ
ijtc-636	106	29	accounting	account	VERB
ijtc-636	106	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	106	31	table	table	NOUN
ijtc-636	106	32	4	4	NUM
ijtc-636	106	33	:	:	PUNCT
ijtc-636	106	34	wald	wald	X
ijtc-636	106	35	test	test	NOUN
ijtc-636	106	36	variables	variable	NOUN
ijtc-636	106	37	b	b	PROPN
ijtc-636	106	38	wald	wald	X
ijtc-636	106	39	sig	sig	PROPN
ijtc-636	106	40	.	.	PUNCT
ijtc-636	107	1	audit	audit	PROPN
ijtc-636	107	2	firm	firm	NOUN
ijtc-636	107	3	size	size	VERB
ijtc-636	107	4	1.478	1.478	NUM
ijtc-636	107	5	22.376	22.376	NUM
ijtc-636	107	6	0.000	0.000	NUM
ijtc-636	107	7	audit	audit	NOUN
ijtc-636	107	8	tenure	tenure	NOUN
ijtc-636	107	9	0.222	0.222	NUM
ijtc-636	107	10	12.580	12.580	NUM
ijtc-636	107	11	0.000	0.000	NUM
ijtc-636	107	12	audit	audit	NOUN
ijtc-636	107	13	rotation	rotation	NOUN
ijtc-636	107	14	-0.025	-0.025	NOUN
ijtc-636	108	1	0.003	0.003	NUM
ijtc-636	108	2	0.956	0.956	NUM
ijtc-636	108	3	constant	constant	ADJ
ijtc-636	108	4	-1.538	-1.538	PUNCT
ijtc-636	108	5	20.013	20.013	NUM
ijtc-636	108	6	0.000	0.000	NUM
ijtc-636	108	7	the	the	DET
ijtc-636	108	8	effect	effect	NOUN
ijtc-636	108	9	of	of	ADP
ijtc-636	108	10	audit	audit	NOUN
ijtc-636	108	11	firm	firm	ADJ
ijtc-636	108	12	size	size	NOUN
ijtc-636	108	13	on	on	ADP
ijtc-636	108	14	audit	audit	NOUN
ijtc-636	108	15	quality	quality	NOUN
ijtc-636	108	16	the	the	DET
ijtc-636	108	17	study	study	NOUN
ijtc-636	108	18	results	result	NOUN
ijtc-636	108	19	show	show	VERB
ijtc-636	108	20	that	that	SCONJ
ijtc-636	108	21	the	the	DET
ijtc-636	108	22	size	size	NOUN
ijtc-636	108	23	of	of	ADP
ijtc-636	108	24	an	an	DET
ijtc-636	108	25	audit	audit	NOUN
ijtc-636	108	26	firm	firm	NOUN
ijtc-636	108	27	affects	affect	VERB
ijtc-636	108	28	audit	audit	NOUN
ijtc-636	108	29	quality	quality	NOUN
ijtc-636	108	30	.	.	PUNCT
ijtc-636	109	1	big-4	big-4	VERB
ijtc-636	109	2	public	public	ADJ
ijtc-636	109	3	accountants	accountant	NOUN
ijtc-636	109	4	have	have	VERB
ijtc-636	109	5	an	an	DET
ijtc-636	109	6	excellent	excellent	ADJ
ijtc-636	109	7	reputation	reputation	NOUN
ijtc-636	109	8	for	for	ADP
ijtc-636	109	9	producing	produce	VERB
ijtc-636	109	10	good	good	ADJ
ijtc-636	109	11	audit	audit	NOUN
ijtc-636	109	12	quality	quality	NOUN
ijtc-636	109	13	.	.	PUNCT
ijtc-636	110	1	the	the	DET
ijtc-636	110	2	big	big	ADJ
ijtc-636	110	3	4	4	NUM
ijtc-636	110	4	has	have	VERB
ijtc-636	110	5	specialist	specialist	ADJ
ijtc-636	110	6	auditors	auditor	NOUN
ijtc-636	110	7	who	who	PRON
ijtc-636	110	8	have	have	VERB
ijtc-636	110	9	better	well	ADJ
ijtc-636	110	10	integrity	integrity	NOUN
ijtc-636	110	11	and	and	CCONJ
ijtc-636	110	12	ability	ability	NOUN
ijtc-636	110	13	.	.	PUNCT
ijtc-636	111	1	industry	industry	NOUN
ijtc-636	111	2	specialist	specialist	NOUN
ijtc-636	111	3	auditors	auditor	NOUN
ijtc-636	111	4	are	be	AUX
ijtc-636	111	5	capable	capable	ADJ
ijtc-636	111	6	of	of	ADP
ijtc-636	111	7	detecting	detect	VERB
ijtc-636	111	8	and	and	CCONJ
ijtc-636	111	9	reporting	report	VERB
ijtc-636	111	10	fraud	fraud	NOUN
ijtc-636	111	11	in	in	ADP
ijtc-636	111	12	client	client	NOUN
ijtc-636	111	13	entities	entity	NOUN
ijtc-636	111	14	.	.	PUNCT
ijtc-636	112	1	so	so	ADV
ijtc-636	112	2	in	in	ADV
ijtc-636	112	3	,	,	PUNCT
ijtc-636	112	4	supervising	supervise	VERB
ijtc-636	112	5	its	its	PRON
ijtc-636	112	6	clients	client	NOUN
ijtc-636	112	7	'	'	PART
ijtc-636	112	8	management	management	NOUN
ijtc-636	112	9	is	be	AUX
ijtc-636	112	10	also	also	ADV
ijtc-636	112	11	considered	consider	VERB
ijtc-636	112	12	better	well	ADJ
ijtc-636	112	13	and	and	CCONJ
ijtc-636	112	14	able	able	ADJ
ijtc-636	112	15	to	to	PART
ijtc-636	112	16	limit	limit	VERB
ijtc-636	112	17	earnings	earning	NOUN
ijtc-636	112	18	management	management	NOUN
ijtc-636	112	19	behavior	behavior	NOUN
ijtc-636	112	20	.	.	PUNCT
ijtc-636	113	1	agency	agency	NOUN
ijtc-636	113	2	theory	theory	NOUN
ijtc-636	113	3	can	can	AUX
ijtc-636	113	4	explain	explain	VERB
ijtc-636	113	5	the	the	DET
ijtc-636	113	6	relationship	relationship	NOUN
ijtc-636	113	7	between	between	ADP
ijtc-636	113	8	the	the	DET
ijtc-636	113	9	size	size	NOUN
ijtc-636	113	10	of	of	ADP
ijtc-636	113	11	an	an	DET
ijtc-636	113	12	audit	audit	NOUN
ijtc-636	113	13	firm	firm	NOUN
ijtc-636	113	14	and	and	CCONJ
ijtc-636	113	15	audit	audit	NOUN
ijtc-636	113	16	quality	quality	NOUN
ijtc-636	113	17	.	.	PUNCT
ijtc-636	114	1	there	there	PRON
ijtc-636	114	2	is	be	VERB
ijtc-636	114	3	a	a	DET
ijtc-636	114	4	conflict	conflict	NOUN
ijtc-636	114	5	of	of	ADP
ijtc-636	114	6	interest	interest	NOUN
ijtc-636	114	7	between	between	ADP
ijtc-636	114	8	the	the	DET
ijtc-636	114	9	principal	principal	NOUN
ijtc-636	114	10	and	and	CCONJ
ijtc-636	114	11	agent	agent	NOUN
ijtc-636	114	12	,	,	PUNCT
ijtc-636	114	13	so	so	SCONJ
ijtc-636	114	14	a	a	DET
ijtc-636	114	15	third	third	ADJ
ijtc-636	114	16	party	party	NOUN
ijtc-636	114	17	is	be	AUX
ijtc-636	114	18	needed	need	VERB
ijtc-636	114	19	,	,	PUNCT
ijtc-636	114	20	namely	namely	ADV
ijtc-636	114	21	a	a	DET
ijtc-636	114	22	reliable	reliable	ADJ
ijtc-636	114	23	and	and	CCONJ
ijtc-636	114	24	professional	professional	ADJ
ijtc-636	114	25	independent	independent	ADJ
ijtc-636	114	26	auditor	auditor	NOUN
ijtc-636	114	27	.	.	PUNCT
ijtc-636	115	1	one	one	NUM
ijtc-636	115	2	of	of	ADP
ijtc-636	115	3	the	the	DET
ijtc-636	115	4	considerations	consideration	NOUN
ijtc-636	115	5	in	in	ADP
ijtc-636	115	6	choosing	choose	VERB
ijtc-636	115	7	a	a	DET
ijtc-636	115	8	public	public	ADJ
ijtc-636	115	9	accountant	accountant	NOUN
ijtc-636	115	10	is	be	AUX
ijtc-636	115	11	the	the	DET
ijtc-636	115	12	size	size	NOUN
ijtc-636	115	13	of	of	ADP
ijtc-636	115	14	the	the	DET
ijtc-636	115	15	audit	audit	NOUN
ijtc-636	115	16	firm	firm	NOUN
ijtc-636	115	17	.	.	PUNCT
ijtc-636	116	1	the	the	PRON
ijtc-636	116	2	larger	large	ADJ
ijtc-636	116	3	the	the	DET
ijtc-636	116	4	size	size	NOUN
ijtc-636	116	5	of	of	ADP
ijtc-636	116	6	an	an	DET
ijtc-636	116	7	audit	audit	NOUN
ijtc-636	116	8	firm	firm	NOUN
ijtc-636	116	9	,	,	PUNCT
ijtc-636	116	10	the	the	DET
ijtc-636	116	11	more	more	ADV
ijtc-636	116	12	reliable	reliable	ADJ
ijtc-636	116	13	and	and	CCONJ
ijtc-636	116	14	professional	professional	ADJ
ijtc-636	116	15	it	it	PRON
ijtc-636	116	16	is	be	AUX
ijtc-636	116	17	in	in	ADP
ijtc-636	116	18	producing	produce	VERB
ijtc-636	116	19	good	good	ADJ
ijtc-636	116	20	-	-	PUNCT
ijtc-636	116	21	quality	quality	NOUN
ijtc-636	116	22	audits	audits	NOUN
ijtc-636	116	23	in	in	ADP
ijtc-636	116	24	order	order	NOUN
ijtc-636	116	25	to	to	PART
ijtc-636	116	26	minimize	minimize	VERB
ijtc-636	116	27	conflicts	conflict	NOUN
ijtc-636	116	28	of	of	ADP
ijtc-636	116	29	interest	interest	NOUN
ijtc-636	116	30	between	between	ADP
ijtc-636	116	31	principals	principal	NOUN
ijtc-636	116	32	and	and	CCONJ
ijtc-636	116	33	agents	agent	NOUN
ijtc-636	116	34	.	.	PUNCT
ijtc-636	117	1	the	the	DET
ijtc-636	117	2	results	result	NOUN
ijtc-636	117	3	of	of	ADP
ijtc-636	117	4	this	this	DET
ijtc-636	117	5	study	study	NOUN
ijtc-636	117	6	are	be	AUX
ijtc-636	117	7	in	in	ADP
ijtc-636	117	8	line	line	NOUN
ijtc-636	117	9	with	with	ADP
ijtc-636	117	10	previous	previous	ADJ
ijtc-636	117	11	research	research	NOUN
ijtc-636	117	12	conducted	conduct	VERB
ijtc-636	117	13	by	by	ADP
ijtc-636	117	14	(	(	PUNCT
ijtc-636	117	15	deangelo	deangelo	PROPN
ijtc-636	117	16	,	,	PUNCT
ijtc-636	117	17	1981	1981	NUM
ijtc-636	117	18	)	)	PUNCT
ijtc-636	117	19	,	,	PUNCT
ijtc-636	117	20	(	(	PUNCT
ijtc-636	117	21	syahputri	syahputri	ADJ
ijtc-636	117	22	,	,	PUNCT
ijtc-636	117	23	2021	2021	NUM
ijtc-636	117	24	)	)	PUNCT
ijtc-636	117	25	,	,	PUNCT
ijtc-636	117	26	(	(	PUNCT
ijtc-636	117	27	triani	triani	NOUN
ijtc-636	117	28	&	&	CCONJ
ijtc-636	117	29	yanthi	yanthi	PROPN
ijtc-636	117	30	,	,	PUNCT
ijtc-636	117	31	2020	2020	NUM
ijtc-636	117	32	)	)	PUNCT
ijtc-636	117	33	,	,	PUNCT
ijtc-636	117	34	(	(	PUNCT
ijtc-636	117	35	f.	f.	PROPN
ijtc-636	117	36	andriani	andriani	PROPN
ijtc-636	117	37	et	et	PROPN
ijtc-636	117	38	al	al	PROPN
ijtc-636	117	39	.	.	PROPN
ijtc-636	117	40	,	,	PUNCT
ijtc-636	117	41	2020	2020	NUM
ijtc-636	117	42	)	)	PUNCT
ijtc-636	117	43	,	,	PUNCT
ijtc-636	117	44	(	(	PUNCT
ijtc-636	117	45	paputungan	paputungan	NOUN
ijtc-636	117	46	&	&	CCONJ
ijtc-636	117	47	kaluge	kaluge	NOUN
ijtc-636	117	48	,	,	PUNCT
ijtc-636	117	49	2018	2018	NUM
ijtc-636	117	50	)	)	PUNCT
ijtc-636	117	51	,	,	PUNCT
ijtc-636	117	52	and	and	CCONJ
ijtc-636	117	53	(	(	PUNCT
ijtc-636	117	54	pham	pham	PROPN
ijtc-636	117	55	et	et	PROPN
ijtc-636	117	56	al	al	PROPN
ijtc-636	117	57	.	.	PROPN
ijtc-636	117	58	,	,	PUNCT
ijtc-636	117	59	2017	2017	NUM
ijtc-636	117	60	)	)	PUNCT
ijtc-636	117	61	,	,	PUNCT
ijtc-636	117	62	who	who	PRON
ijtc-636	117	63	have	have	AUX
ijtc-636	117	64	found	find	VERB
ijtc-636	117	65	the	the	DET
ijtc-636	117	66	effect	effect	NOUN
ijtc-636	117	67	of	of	ADP
ijtc-636	117	68	audit	audit	NOUN
ijtc-636	117	69	firm	firm	ADJ
ijtc-636	117	70	size	size	NOUN
ijtc-636	117	71	on	on	ADP
ijtc-636	117	72	audit	audit	NOUN
ijtc-636	117	73	quality	quality	NOUN
ijtc-636	117	74	.	.	PUNCT
ijtc-636	118	1	however	however	ADV
ijtc-636	118	2	,	,	PUNCT
ijtc-636	118	3	this	this	DET
ijtc-636	118	4	study	study	NOUN
ijtc-636	118	5	's	's	PART
ijtc-636	118	6	findings	finding	NOUN
ijtc-636	118	7	differ	differ	VERB
ijtc-636	118	8	from	from	ADP
ijtc-636	118	9	(	(	PUNCT
ijtc-636	118	10	purwanto	purwanto	NOUN
ijtc-636	118	11	,	,	PUNCT
ijtc-636	118	12	2021	2021	NUM
ijtc-636	118	13	)	)	PUNCT
ijtc-636	118	14	and	and	CCONJ
ijtc-636	118	15	(	(	PUNCT
ijtc-636	118	16	palalangan	palalangan	VERB
ijtc-636	118	17	et	et	PROPN
ijtc-636	118	18	al	al	PROPN
ijtc-636	118	19	.	.	PROPN
ijtc-636	118	20	,	,	PUNCT
ijtc-636	118	21	2019b	2019b	NUM
ijtc-636	118	22	)	)	PUNCT
ijtc-636	118	23	,	,	PUNCT
ijtc-636	118	24	who	who	PRON
ijtc-636	118	25	found	find	VERB
ijtc-636	118	26	no	no	DET
ijtc-636	118	27	effect	effect	NOUN
ijtc-636	118	28	of	of	ADP
ijtc-636	118	29	audit	audit	NOUN
ijtc-636	118	30	firm	firm	ADJ
ijtc-636	118	31	size	size	NOUN
ijtc-636	118	32	on	on	ADP
ijtc-636	118	33	audit	audit	NOUN
ijtc-636	118	34	quality	quality	NOUN
ijtc-636	118	35	.	.	PUNCT
ijtc-636	119	1	the	the	DET
ijtc-636	119	2	effect	effect	NOUN
ijtc-636	119	3	of	of	ADP
ijtc-636	119	4	audit	audit	NOUN
ijtc-636	119	5	tenors	tenor	NOUN
ijtc-636	119	6	on	on	ADP
ijtc-636	119	7	audit	audit	NOUN
ijtc-636	119	8	quality	quality	NOUN
ijtc-636	119	9	based	base	VERB
ijtc-636	119	10	on	on	ADP
ijtc-636	119	11	the	the	DET
ijtc-636	119	12	data	datum	NOUN
ijtc-636	119	13	processing	processing	NOUN
ijtc-636	119	14	results	result	NOUN
ijtc-636	119	15	using	use	VERB
ijtc-636	119	16	logistic	logistic	ADJ
ijtc-636	119	17	regression	regression	NOUN
ijtc-636	119	18	analysis	analysis	NOUN
ijtc-636	119	19	,	,	PUNCT
ijtc-636	119	20	audit	audit	NOUN
ijtc-636	119	21	tenure	tenure	NOUN
ijtc-636	119	22	variables	variable	NOUN
ijtc-636	119	23	positively	positively	ADV
ijtc-636	119	24	influence	influence	VERB
ijtc-636	119	25	audit	audit	NOUN
ijtc-636	119	26	quality	quality	NOUN
ijtc-636	119	27	.	.	PUNCT
ijtc-636	120	1	it	it	PRON
ijtc-636	120	2	indicates	indicate	VERB
ijtc-636	120	3	that	that	SCONJ
ijtc-636	120	4	the	the	DET
ijtc-636	120	5	second	second	ADJ
ijtc-636	120	6	hypothesis	hypothesis	NOUN
ijtc-636	120	7	can	can	AUX
ijtc-636	120	8	be	be	AUX
ijtc-636	120	9	accepted	accept	VERB
ijtc-636	120	10	.	.	PUNCT
ijtc-636	121	1	the	the	DET
ijtc-636	121	2	reason	reason	NOUN
ijtc-636	121	3	for	for	ADP
ijtc-636	121	4	supporting	support	VERB
ijtc-636	121	5	the	the	DET
ijtc-636	121	6	second	second	ADJ
ijtc-636	121	7	hypothesis	hypothesis	NOUN
ijtc-636	121	8	is	be	AUX
ijtc-636	121	9	that	that	SCONJ
ijtc-636	121	10	when	when	SCONJ
ijtc-636	121	11	the	the	DET
ijtc-636	121	12	audit	audit	NOUN
ijtc-636	121	13	tenure	tenure	NOUN
ijtc-636	121	14	or	or	CCONJ
ijtc-636	121	15	the	the	DET
ijtc-636	121	16	audit	audit	NOUN
ijtc-636	121	17	engagement	engagement	NOUN
ijtc-636	121	18	period	period	NOUN
ijtc-636	121	19	between	between	ADP
ijtc-636	121	20	the	the	DET
ijtc-636	121	21	kap	kap	NOUN
ijtc-636	121	22	and	and	CCONJ
ijtc-636	121	23	the	the	DET
ijtc-636	121	24	client	client	NOUN
ijtc-636	121	25	is	be	AUX
ijtc-636	121	26	long	long	ADJ
ijtc-636	121	27	,	,	PUNCT
ijtc-636	121	28	the	the	PRON
ijtc-636	121	29	better	well	ADJ
ijtc-636	121	30	the	the	DET
ijtc-636	121	31	audit	audit	NOUN
ijtc-636	121	32	report	report	NOUN
ijtc-636	121	33	produced	produce	VERB
ijtc-636	121	34	will	will	AUX
ijtc-636	121	35	be	be	AUX
ijtc-636	121	36	.	.	PUNCT
ijtc-636	122	1	an	an	DET
ijtc-636	122	2	audit	audit	NOUN
ijtc-636	122	3	tenure	tenure	NOUN
ijtc-636	122	4	or	or	CCONJ
ijtc-636	122	5	a	a	DET
ijtc-636	122	6	long	long	ADJ
ijtc-636	122	7	engagement	engagement	NOUN
ijtc-636	122	8	period	period	NOUN
ijtc-636	122	9	can	can	AUX
ijtc-636	122	10	increase	increase	VERB
ijtc-636	122	11	the	the	DET
ijtc-636	122	12	specialization	specialization	NOUN
ijtc-636	122	13	possessed	possess	VERB
ijtc-636	122	14	by	by	ADP
ijtc-636	122	15	an	an	DET
ijtc-636	122	16	auditor	auditor	NOUN
ijtc-636	122	17	,	,	PUNCT
ijtc-636	122	18	especially	especially	ADV
ijtc-636	122	19	in	in	ADP
ijtc-636	122	20	terms	term	NOUN
ijtc-636	122	21	of	of	ADP
ijtc-636	122	22	knowledge	knowledge	NOUN
ijtc-636	122	23	,	,	PUNCT
ijtc-636	122	24	experience	experience	NOUN
ijtc-636	122	25	,	,	PUNCT
ijtc-636	122	26	and	and	CCONJ
ijtc-636	122	27	also	also	ADV
ijtc-636	122	28	the	the	DET
ijtc-636	122	29	ability	ability	NOUN
ijtc-636	122	30	to	to	PART
ijtc-636	122	31	understand	understand	VERB
ijtc-636	122	32	better	well	ADV
ijtc-636	122	33	,	,	PUNCT
ijtc-636	122	34	supervise	supervise	VERB
ijtc-636	122	35	,	,	PUNCT
ijtc-636	122	36	and	and	CCONJ
ijtc-636	122	37	detect	detect	VERB
ijtc-636	122	38	client	client	NOUN
ijtc-636	122	39	management	management	NOUN
ijtc-636	122	40	.	.	PUNCT
ijtc-636	123	1	it	it	PRON
ijtc-636	123	2	can	can	AUX
ijtc-636	123	3	minimize	minimize	VERB
ijtc-636	123	4	the	the	DET
ijtc-636	123	5	occurrence	occurrence	NOUN
ijtc-636	123	6	of	of	ADP
ijtc-636	123	7	earnings	earning	NOUN
ijtc-636	123	8	management	management	NOUN
ijtc-636	123	9	to	to	PART
ijtc-636	123	10	improve	improve	VERB
ijtc-636	123	11	audit	audit	NOUN
ijtc-636	123	12	quality	quality	NOUN
ijtc-636	123	13	.	.	PUNCT
ijtc-636	124	1	in	in	ADP
ijtc-636	124	2	accordance	accordance	NOUN
ijtc-636	124	3	with	with	ADP
ijtc-636	124	4	the	the	DET
ijtc-636	124	5	measurement	measurement	NOUN
ijtc-636	124	6	of	of	ADP
ijtc-636	124	7	audit	audit	NOUN
ijtc-636	124	8	quality	quality	NOUN
ijtc-636	124	9	,	,	PUNCT
ijtc-636	124	10	namely	namely	ADV
ijtc-636	124	11	industry	industry	NOUN
ijtc-636	124	12	specialization	specialization	NOUN
ijtc-636	124	13	,	,	PUNCT
ijtc-636	124	14	auditors	auditor	NOUN
ijtc-636	124	15	believe	believe	VERB
ijtc-636	124	16	that	that	SCONJ
ijtc-636	124	17	if	if	SCONJ
ijtc-636	124	18	the	the	DET
ijtc-636	124	19	auditor	auditor	NOUN
ijtc-636	124	20	has	have	VERB
ijtc-636	124	21	a	a	DET
ijtc-636	124	22	specialization	specialization	NOUN
ijtc-636	124	23	,	,	PUNCT
ijtc-636	124	24	he	he	PRON
ijtc-636	124	25	will	will	AUX
ijtc-636	124	26	have	have	VERB
ijtc-636	124	27	a	a	DET
ijtc-636	124	28	reliable	reliable	ADJ
ijtc-636	124	29	ability	ability	NOUN
ijtc-636	124	30	to	to	PART
ijtc-636	124	31	detect	detect	VERB
ijtc-636	124	32	and	and	CCONJ
ijtc-636	124	33	report	report	VERB
ijtc-636	124	34	fraud	fraud	NOUN
ijtc-636	124	35	that	that	PRON
ijtc-636	124	36	occurs	occur	VERB
ijtc-636	124	37	.	.	PUNCT
ijtc-636	125	1	the	the	DET
ijtc-636	125	2	auditor	auditor	NOUN
ijtc-636	125	3	obtains	obtain	VERB
ijtc-636	125	4	this	this	DET
ijtc-636	125	5	ability	ability	NOUN
ijtc-636	125	6	because	because	SCONJ
ijtc-636	125	7	of	of	ADP
ijtc-636	125	8	experience	experience	NOUN
ijtc-636	125	9	,	,	PUNCT
ijtc-636	125	10	understanding	understanding	NOUN
ijtc-636	125	11	,	,	PUNCT
ijtc-636	125	12	and	and	CCONJ
ijtc-636	125	13	knowledge	knowledge	NOUN
ijtc-636	125	14	.	.	PUNCT
ijtc-636	126	1	agency	agency	NOUN
ijtc-636	126	2	theory	theory	NOUN
ijtc-636	126	3	can	can	AUX
ijtc-636	126	4	link	link	VERB
ijtc-636	126	5	tenure	tenure	NOUN
ijtc-636	126	6	audits	audits	NOUN
ijtc-636	126	7	with	with	ADP
ijtc-636	126	8	audit	audit	NOUN
ijtc-636	126	9	quality	quality	NOUN
ijtc-636	126	10	because	because	SCONJ
ijtc-636	126	11	,	,	PUNCT
ijtc-636	126	12	in	in	ADP
ijtc-636	126	13	agency	agency	NOUN
ijtc-636	126	14	theory	theory	NOUN
ijtc-636	126	15	,	,	PUNCT
ijtc-636	126	16	there	there	PRON
ijtc-636	126	17	is	be	VERB
ijtc-636	126	18	a	a	DET
ijtc-636	126	19	conflict	conflict	NOUN
ijtc-636	126	20	of	of	ADP
ijtc-636	126	21	interest	interest	NOUN
ijtc-636	126	22	between	between	ADP
ijtc-636	126	23	the	the	DET
ijtc-636	126	24	company	company	NOUN
ijtc-636	126	25	owner	owner	NOUN
ijtc-636	126	26	and	and	CCONJ
ijtc-636	126	27	management	management	NOUN
ijtc-636	126	28	,	,	PUNCT
ijtc-636	126	29	so	so	CCONJ
ijtc-636	126	30	a	a	DET
ijtc-636	126	31	third	third	ADJ
ijtc-636	126	32	party	party	NOUN
ijtc-636	126	33	is	be	AUX
ijtc-636	126	34	needed	need	VERB
ijtc-636	126	35	,	,	PUNCT
ijtc-636	126	36	namely	namely	ADV
ijtc-636	126	37	an	an	DET
ijtc-636	126	38	independent	independent	ADJ
ijtc-636	126	39	auditor	auditor	NOUN
ijtc-636	126	40	who	who	PRON
ijtc-636	126	41	is	be	AUX
ijtc-636	126	42	reliable	reliable	ADJ
ijtc-636	126	43	and	and	CCONJ
ijtc-636	126	44	experienced	experience	VERB
ijtc-636	126	45	in	in	ADP
ijtc-636	126	46	mediating	mediate	VERB
ijtc-636	126	47	the	the	DET
ijtc-636	126	48	conflict	conflict	NOUN
ijtc-636	126	49	.	.	PUNCT
ijtc-636	127	1	an	an	DET
ijtc-636	127	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-636	127	3	the	the	DET
ijtc-636	127	4	effects	effect	NOUN
ijtc-636	127	5	of	of	ADP
ijtc-636	127	6	audit	audit	NOUN
ijtc-636	127	7	firm	firm	ADJ
ijtc-636	127	8	size	size	NOUN
ijtc-636	127	9	,	,	PUNCT
ijtc-636	127	10	audit	audit	NOUN
ijtc-636	127	11	tenure	tenure	NOUN
ijtc-636	127	12	,	,	PUNCT
ijtc-636	127	13	and	and	CCONJ
ijtc-636	127	14	audit	audit	NOUN
ijtc-636	127	15	rotation	rotation	NOUN
ijtc-636	127	16	on	on	ADP
ijtc-636	127	17	audit	audit	NOUN
ijtc-636	127	18	quality	quality	PROPN
ijtc-636	127	19	salman	salman	PROPN
ijtc-636	127	20	&	&	CCONJ
ijtc-636	127	21	setyaningrum	setyaningrum	PROPN
ijtc-636	127	22	99	99	NUM
ijtc-636	127	23	|	|	ADV
ijtc-636	127	24	ilomata	ilomata	PROPN
ijtc-636	127	25	international	international	ADJ
ijtc-636	127	26	journal	journal	NOUN
ijtc-636	127	27	of	of	ADP
ijtc-636	127	28	tax	tax	PROPN
ijtc-636	127	29	&	&	CCONJ
ijtc-636	127	30	accounting	accounting	PROPN
ijtc-636	127	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	127	32	audit	audit	NOUN
ijtc-636	127	33	tenure	tenure	NOUN
ijtc-636	127	34	or	or	CCONJ
ijtc-636	127	35	a	a	DET
ijtc-636	127	36	long	long	ADJ
ijtc-636	127	37	engagement	engagement	NOUN
ijtc-636	127	38	period	period	NOUN
ijtc-636	127	39	to	to	PART
ijtc-636	127	40	minimize	minimize	VERB
ijtc-636	127	41	conflicts	conflict	NOUN
ijtc-636	127	42	between	between	ADP
ijtc-636	127	43	agents	agent	NOUN
ijtc-636	127	44	and	and	CCONJ
ijtc-636	127	45	principals	principal	NOUN
ijtc-636	127	46	.	.	PUNCT
ijtc-636	128	1	a	a	DET
ijtc-636	128	2	long	long	ADJ
ijtc-636	128	3	audit	audit	NOUN
ijtc-636	128	4	tenure	tenure	NOUN
ijtc-636	128	5	can	can	AUX
ijtc-636	128	6	improve	improve	VERB
ijtc-636	128	7	the	the	DET
ijtc-636	128	8	auditor	auditor	NOUN
ijtc-636	128	9	's	's	PART
ijtc-636	128	10	ability	ability	NOUN
ijtc-636	128	11	,	,	PUNCT
ijtc-636	128	12	knowledge	knowledge	NOUN
ijtc-636	128	13	,	,	PUNCT
ijtc-636	128	14	and	and	CCONJ
ijtc-636	128	15	experience	experience	NOUN
ijtc-636	128	16	in	in	ADP
ijtc-636	128	17	understanding	understand	VERB
ijtc-636	128	18	the	the	DET
ijtc-636	128	19	client	client	NOUN
ijtc-636	128	20	company	company	NOUN
ijtc-636	128	21	's	's	PART
ijtc-636	128	22	conditions	condition	NOUN
ijtc-636	128	23	and	and	CCONJ
ijtc-636	128	24	problems	problem	NOUN
ijtc-636	128	25	or	or	CCONJ
ijtc-636	128	26	conflicts	conflict	NOUN
ijtc-636	128	27	.	.	PUNCT
ijtc-636	129	1	the	the	DET
ijtc-636	129	2	results	result	NOUN
ijtc-636	129	3	of	of	ADP
ijtc-636	129	4	this	this	DET
ijtc-636	129	5	study	study	NOUN
ijtc-636	129	6	are	be	AUX
ijtc-636	129	7	in	in	ADP
ijtc-636	129	8	line	line	NOUN
ijtc-636	129	9	with	with	ADP
ijtc-636	129	10	previous	previous	ADJ
ijtc-636	129	11	research	research	NOUN
ijtc-636	129	12	conducted	conduct	VERB
ijtc-636	129	13	by	by	ADP
ijtc-636	129	14	(	(	PUNCT
ijtc-636	129	15	jadiyappa	jadiyappa	PROPN
ijtc-636	129	16	et	et	PROPN
ijtc-636	129	17	al	al	PROPN
ijtc-636	129	18	.	.	PROPN
ijtc-636	129	19	,	,	PUNCT
ijtc-636	129	20	2021	2021	NUM
ijtc-636	129	21	)	)	PUNCT
ijtc-636	129	22	,	,	PUNCT
ijtc-636	129	23	(	(	PUNCT
ijtc-636	129	24	purwanto	purwanto	NOUN
ijtc-636	129	25	,	,	PUNCT
ijtc-636	129	26	2021	2021	NUM
ijtc-636	129	27	)	)	PUNCT
ijtc-636	129	28	,	,	PUNCT
ijtc-636	129	29	(	(	PUNCT
ijtc-636	129	30	palalangan	palalangan	VERB
ijtc-636	129	31	et	et	PROPN
ijtc-636	129	32	al	al	PROPN
ijtc-636	129	33	.	.	PROPN
ijtc-636	129	34	,	,	PUNCT
ijtc-636	129	35	2019a	2019a	NUM
ijtc-636	129	36	)	)	PUNCT
ijtc-636	129	37	,	,	PUNCT
ijtc-636	129	38	and	and	CCONJ
ijtc-636	129	39	(	(	PUNCT
ijtc-636	129	40	f.	f.	PROPN
ijtc-636	129	41	andriani	andriani	PROPN
ijtc-636	129	42	et	et	PROPN
ijtc-636	129	43	al	al	PROPN
ijtc-636	129	44	.	.	PROPN
ijtc-636	129	45	,	,	PUNCT
ijtc-636	129	46	2020	2020	NUM
ijtc-636	129	47	)	)	PUNCT
ijtc-636	129	48	,	,	PUNCT
ijtc-636	129	49	where	where	SCONJ
ijtc-636	129	50	the	the	DET
ijtc-636	129	51	results	result	NOUN
ijtc-636	129	52	of	of	ADP
ijtc-636	129	53	his	his	PRON
ijtc-636	129	54	research	research	NOUN
ijtc-636	129	55	state	state	NOUN
ijtc-636	129	56	that	that	PRON
ijtc-636	129	57	tenure	tenure	NOUN
ijtc-636	129	58	audits	audits	NOUN
ijtc-636	129	59	affect	affect	VERB
ijtc-636	129	60	audit	audit	NOUN
ijtc-636	129	61	quality	quality	NOUN
ijtc-636	129	62	.	.	PUNCT
ijtc-636	130	1	however	however	ADV
ijtc-636	130	2	,	,	PUNCT
ijtc-636	130	3	this	this	PRON
ijtc-636	130	4	is	be	AUX
ijtc-636	130	5	different	different	ADJ
ijtc-636	130	6	from	from	ADP
ijtc-636	130	7	research	research	NOUN
ijtc-636	130	8	conducted	conduct	VERB
ijtc-636	130	9	by	by	ADP
ijtc-636	130	10	(	(	PUNCT
ijtc-636	130	11	abedalqader	abedalqader	PROPN
ijtc-636	130	12	al‐thuneibat	al‐thuneibat	PROPN
ijtc-636	130	13	et	et	PROPN
ijtc-636	130	14	al	al	PROPN
ijtc-636	130	15	.	.	PROPN
ijtc-636	130	16	,	,	PUNCT
ijtc-636	130	17	2011	2011	NUM
ijtc-636	130	18	)	)	PUNCT
ijtc-636	130	19	,	,	PUNCT
ijtc-636	130	20	(	(	PUNCT
ijtc-636	130	21	gonzález	gonzález	NOUN
ijtc-636	130	22	-	-	PUNCT
ijtc-636	130	23	díaz	díaz	NOUN
ijtc-636	130	24	et	et	PROPN
ijtc-636	130	25	al	al	PROPN
ijtc-636	130	26	.	.	PROPN
ijtc-636	130	27	,	,	PUNCT
ijtc-636	130	28	2015	2015	NUM
ijtc-636	130	29	)	)	PUNCT
ijtc-636	130	30	,	,	PUNCT
ijtc-636	130	31	(	(	PUNCT
ijtc-636	130	32	cassell	cassell	PROPN
ijtc-636	130	33	et	et	PROPN
ijtc-636	130	34	al	al	PROPN
ijtc-636	130	35	.	.	PROPN
ijtc-636	130	36	,	,	PUNCT
ijtc-636	130	37	2020	2020	NUM
ijtc-636	130	38	)	)	PUNCT
ijtc-636	130	39	,	,	PUNCT
ijtc-636	130	40	(	(	PUNCT
ijtc-636	130	41	syahputri	syahputri	ADJ
ijtc-636	130	42	,	,	PUNCT
ijtc-636	130	43	2021	2021	NUM
ijtc-636	130	44	)	)	PUNCT
ijtc-636	130	45	,	,	PUNCT
ijtc-636	130	46	(	(	PUNCT
ijtc-636	130	47	badewin	badewin	NOUN
ijtc-636	130	48	&	&	CCONJ
ijtc-636	130	49	hujaimah	hujaimah	PROPN
ijtc-636	130	50	,	,	PUNCT
ijtc-636	130	51	2020	2020	NUM
ijtc-636	130	52	)	)	PUNCT
ijtc-636	130	53	and	and	CCONJ
ijtc-636	130	54	(	(	PUNCT
ijtc-636	130	55	paputungan	paputungan	NOUN
ijtc-636	130	56	&	&	CCONJ
ijtc-636	130	57	kaluge	kaluge	NOUN
ijtc-636	130	58	,	,	PUNCT
ijtc-636	130	59	2018	2018	NUM
ijtc-636	130	60	)	)	PUNCT
ijtc-636	130	61	,	,	PUNCT
ijtc-636	130	62	which	which	PRON
ijtc-636	130	63	state	state	NOUN
ijtc-636	130	64	that	that	DET
ijtc-636	130	65	audit	audit	NOUN
ijtc-636	130	66	tenure	tenure	NOUN
ijtc-636	130	67	does	do	AUX
ijtc-636	130	68	not	not	PART
ijtc-636	130	69	affect	affect	VERB
ijtc-636	130	70	audit	audit	NOUN
ijtc-636	130	71	quality	quality	NOUN
ijtc-636	130	72	.	.	PUNCT
ijtc-636	131	1	the	the	DET
ijtc-636	131	2	effect	effect	NOUN
ijtc-636	131	3	of	of	ADP
ijtc-636	131	4	audit	audit	NOUN
ijtc-636	131	5	rotation	rotation	NOUN
ijtc-636	131	6	on	on	ADP
ijtc-636	131	7	audit	audit	NOUN
ijtc-636	131	8	quality	quality	NOUN
ijtc-636	131	9	based	base	VERB
ijtc-636	131	10	on	on	ADP
ijtc-636	131	11	the	the	DET
ijtc-636	131	12	data	datum	NOUN
ijtc-636	131	13	processing	processing	NOUN
ijtc-636	131	14	results	result	NOUN
ijtc-636	131	15	using	use	VERB
ijtc-636	131	16	logistic	logistic	ADJ
ijtc-636	131	17	regression	regression	NOUN
ijtc-636	131	18	analysis	analysis	NOUN
ijtc-636	131	19	,	,	PUNCT
ijtc-636	131	20	audit	audit	NOUN
ijtc-636	131	21	rotation	rotation	NOUN
ijtc-636	131	22	variables	variable	NOUN
ijtc-636	131	23	affect	affect	VERB
ijtc-636	131	24	audit	audit	NOUN
ijtc-636	131	25	quality	quality	NOUN
ijtc-636	131	26	.	.	PUNCT
ijtc-636	132	1	these	these	DET
ijtc-636	132	2	findings	finding	NOUN
ijtc-636	132	3	indicate	indicate	VERB
ijtc-636	132	4	that	that	SCONJ
ijtc-636	132	5	audit	audit	NOUN
ijtc-636	132	6	rotation	rotation	NOUN
ijtc-636	132	7	does	do	AUX
ijtc-636	132	8	not	not	PART
ijtc-636	132	9	guarantee	guarantee	VERB
ijtc-636	132	10	good	good	ADJ
ijtc-636	132	11	audit	audit	NOUN
ijtc-636	132	12	quality	quality	NOUN
ijtc-636	132	13	.	.	PUNCT
ijtc-636	133	1	it	it	PRON
ijtc-636	133	2	is	be	AUX
ijtc-636	133	3	due	due	ADJ
ijtc-636	133	4	to	to	ADP
ijtc-636	133	5	the	the	DET
ijtc-636	133	6	lack	lack	NOUN
ijtc-636	133	7	of	of	ADP
ijtc-636	133	8	awareness	awareness	NOUN
ijtc-636	133	9	of	of	ADP
ijtc-636	133	10	market	market	NOUN
ijtc-636	133	11	players	player	NOUN
ijtc-636	133	12	regarding	regard	VERB
ijtc-636	133	13	the	the	DET
ijtc-636	133	14	replacement	replacement	NOUN
ijtc-636	133	15	of	of	ADP
ijtc-636	133	16	kap	kap	NOUN
ijtc-636	133	17	and	and	CCONJ
ijtc-636	133	18	auditors	auditor	NOUN
ijtc-636	133	19	.	.	PUNCT
ijtc-636	134	1	the	the	DET
ijtc-636	134	2	auditor	auditor	NOUN
ijtc-636	134	3	must	must	AUX
ijtc-636	134	4	have	have	VERB
ijtc-636	134	5	an	an	DET
ijtc-636	134	6	attitude	attitude	NOUN
ijtc-636	134	7	of	of	ADP
ijtc-636	134	8	professionalism	professionalism	NOUN
ijtc-636	134	9	and	and	CCONJ
ijtc-636	134	10	independence	independence	NOUN
ijtc-636	134	11	.	.	PUNCT
ijtc-636	135	1	whether	whether	SCONJ
ijtc-636	135	2	there	there	PRON
ijtc-636	135	3	is	be	VERB
ijtc-636	135	4	audit	audit	NOUN
ijtc-636	135	5	rotation	rotation	NOUN
ijtc-636	135	6	or	or	CCONJ
ijtc-636	135	7	not	not	PART
ijtc-636	135	8	,	,	PUNCT
ijtc-636	135	9	an	an	DET
ijtc-636	135	10	auditor	auditor	NOUN
ijtc-636	135	11	still	still	ADV
ijtc-636	135	12	upholds	uphold	VERB
ijtc-636	135	13	a	a	DET
ijtc-636	135	14	high	high	ADJ
ijtc-636	135	15	attitude	attitude	NOUN
ijtc-636	135	16	of	of	ADP
ijtc-636	135	17	independence	independence	NOUN
ijtc-636	135	18	,	,	PUNCT
ijtc-636	135	19	which	which	PRON
ijtc-636	135	20	can	can	AUX
ijtc-636	135	21	affect	affect	VERB
ijtc-636	135	22	the	the	DET
ijtc-636	135	23	quality	quality	NOUN
ijtc-636	135	24	of	of	ADP
ijtc-636	135	25	the	the	DET
ijtc-636	135	26	audit	audit	NOUN
ijtc-636	135	27	he	he	PRON
ijtc-636	135	28	produces	produce	VERB
ijtc-636	135	29	.	.	PUNCT
ijtc-636	136	1	agency	agency	NOUN
ijtc-636	136	2	theory	theory	NOUN
ijtc-636	136	3	can	can	AUX
ijtc-636	136	4	explain	explain	VERB
ijtc-636	136	5	the	the	DET
ijtc-636	136	6	relationship	relationship	NOUN
ijtc-636	136	7	between	between	ADP
ijtc-636	136	8	audit	audit	NOUN
ijtc-636	136	9	rotation	rotation	NOUN
ijtc-636	136	10	and	and	CCONJ
ijtc-636	136	11	audit	audit	NOUN
ijtc-636	136	12	quality	quality	NOUN
ijtc-636	136	13	.	.	PUNCT
ijtc-636	137	1	conflict	conflict	NOUN
ijtc-636	137	2	of	of	ADP
ijtc-636	137	3	interest	interest	NOUN
ijtc-636	137	4	in	in	ADP
ijtc-636	137	5	agency	agency	NOUN
ijtc-636	137	6	theory	theory	NOUN
ijtc-636	137	7	occurs	occur	VERB
ijtc-636	137	8	between	between	ADP
ijtc-636	137	9	company	company	NOUN
ijtc-636	137	10	owners	owner	NOUN
ijtc-636	137	11	as	as	ADP
ijtc-636	137	12	principals	principal	NOUN
ijtc-636	137	13	and	and	CCONJ
ijtc-636	137	14	management	management	NOUN
ijtc-636	137	15	as	as	ADP
ijtc-636	137	16	agents	agent	NOUN
ijtc-636	137	17	.	.	PUNCT
ijtc-636	138	1	therefore	therefore	ADV
ijtc-636	138	2	,	,	PUNCT
ijtc-636	138	3	it	it	PRON
ijtc-636	138	4	is	be	AUX
ijtc-636	138	5	necessary	necessary	ADJ
ijtc-636	138	6	to	to	PART
ijtc-636	138	7	have	have	VERB
ijtc-636	138	8	a	a	DET
ijtc-636	138	9	third	third	ADJ
ijtc-636	138	10	party	party	NOUN
ijtc-636	138	11	,	,	PUNCT
ijtc-636	138	12	an	an	DET
ijtc-636	138	13	independent	independent	ADJ
ijtc-636	138	14	auditor	auditor	NOUN
ijtc-636	138	15	who	who	PRON
ijtc-636	138	16	is	be	AUX
ijtc-636	138	17	reliable	reliable	ADJ
ijtc-636	138	18	and	and	CCONJ
ijtc-636	138	19	experienced	experience	VERB
ijtc-636	138	20	in	in	ADP
ijtc-636	138	21	mediating	mediate	VERB
ijtc-636	138	22	the	the	DET
ijtc-636	138	23	conflict	conflict	NOUN
ijtc-636	138	24	.	.	PUNCT
ijtc-636	139	1	the	the	DET
ijtc-636	139	2	results	result	NOUN
ijtc-636	139	3	of	of	ADP
ijtc-636	139	4	this	this	DET
ijtc-636	139	5	study	study	NOUN
ijtc-636	139	6	are	be	AUX
ijtc-636	139	7	in	in	ADP
ijtc-636	139	8	line	line	NOUN
ijtc-636	139	9	with	with	ADP
ijtc-636	139	10	previous	previous	ADJ
ijtc-636	139	11	research	research	NOUN
ijtc-636	139	12	conducted	conduct	VERB
ijtc-636	139	13	by	by	ADP
ijtc-636	139	14	(	(	PUNCT
ijtc-636	139	15	syahputri	syahputri	ADJ
ijtc-636	139	16	,	,	PUNCT
ijtc-636	139	17	2021	2021	NUM
ijtc-636	139	18	)	)	PUNCT
ijtc-636	139	19	,	,	PUNCT
ijtc-636	139	20	(	(	PUNCT
ijtc-636	139	21	agustini	agustini	NOUN
ijtc-636	139	22	&	&	CCONJ
ijtc-636	139	23	siregar	siregar	NOUN
ijtc-636	139	24	,	,	PUNCT
ijtc-636	139	25	2020)(palalangan	2020)(palalangan	NUM
ijtc-636	139	26	et	et	NOUN
ijtc-636	139	27	al	al	PROPN
ijtc-636	139	28	.	.	PROPN
ijtc-636	139	29	,	,	PUNCT
ijtc-636	139	30	2019a	2019a	NUM
ijtc-636	139	31	)	)	PUNCT
ijtc-636	139	32	,	,	PUNCT
ijtc-636	139	33	and	and	CCONJ
ijtc-636	139	34	also	also	ADV
ijtc-636	139	35	(	(	PUNCT
ijtc-636	139	36	paputungan	paputungan	NOUN
ijtc-636	139	37	&	&	CCONJ
ijtc-636	139	38	kaluge	kaluge	NOUN
ijtc-636	139	39	,	,	PUNCT
ijtc-636	139	40	2018	2018	NUM
ijtc-636	139	41	)	)	PUNCT
ijtc-636	139	42	.	.	PUNCT
ijtc-636	140	1	however	however	ADV
ijtc-636	140	2	,	,	PUNCT
ijtc-636	140	3	this	this	PRON
ijtc-636	140	4	is	be	AUX
ijtc-636	140	5	not	not	PART
ijtc-636	140	6	in	in	ADP
ijtc-636	140	7	line	line	NOUN
ijtc-636	140	8	with	with	ADP
ijtc-636	140	9	research	research	NOUN
ijtc-636	140	10	conducted	conduct	VERB
ijtc-636	140	11	by	by	ADP
ijtc-636	140	12	(	(	PUNCT
ijtc-636	140	13	firth	firth	PROPN
ijtc-636	140	14	et	et	PROPN
ijtc-636	140	15	al	al	PROPN
ijtc-636	140	16	.	.	PROPN
ijtc-636	140	17	,	,	PUNCT
ijtc-636	140	18	2012	2012	NUM
ijtc-636	140	19	)	)	PUNCT
ijtc-636	140	20	,	,	PUNCT
ijtc-636	140	21	(	(	PUNCT
ijtc-636	140	22	purwanto	purwanto	NOUN
ijtc-636	140	23	,	,	PUNCT
ijtc-636	140	24	2021	2021	NUM
ijtc-636	140	25	)	)	PUNCT
ijtc-636	140	26	,	,	PUNCT
ijtc-636	140	27	(	(	PUNCT
ijtc-636	140	28	hai	hai	PROPN
ijtc-636	140	29	et	et	PROPN
ijtc-636	140	30	al	al	PROPN
ijtc-636	140	31	.	.	PROPN
ijtc-636	140	32	,	,	PUNCT
ijtc-636	140	33	2019	2019	NUM
ijtc-636	140	34	)	)	PUNCT
ijtc-636	140	35	,	,	PUNCT
ijtc-636	140	36	(	(	PUNCT
ijtc-636	140	37	kalanjati	kalanjati	PROPN
ijtc-636	140	38	et	et	PROPN
ijtc-636	140	39	al	al	PROPN
ijtc-636	140	40	.	.	PROPN
ijtc-636	140	41	,	,	PUNCT
ijtc-636	140	42	2019	2019	NUM
ijtc-636	140	43	)	)	PUNCT
ijtc-636	140	44	,	,	PUNCT
ijtc-636	140	45	and	and	CCONJ
ijtc-636	140	46	(	(	PUNCT
ijtc-636	140	47	garcia	garcia	PROPN
ijtc-636	140	48	-	-	PUNCT
ijtc-636	140	49	blandon	blandon	PROPN
ijtc-636	140	50	&	&	CCONJ
ijtc-636	140	51	argiles	argiles	PROPN
ijtc-636	140	52	-	-	PUNCT
ijtc-636	140	53	bosch	bosch	PROPN
ijtc-636	140	54	,	,	PUNCT
ijtc-636	140	55	2017	2017	NUM
ijtc-636	140	56	)	)	PUNCT
ijtc-636	140	57	,	,	PUNCT
ijtc-636	140	58	who	who	PRON
ijtc-636	140	59	have	have	AUX
ijtc-636	140	60	found	find	VERB
ijtc-636	140	61	the	the	DET
ijtc-636	140	62	effect	effect	NOUN
ijtc-636	140	63	of	of	ADP
ijtc-636	140	64	audit	audit	NOUN
ijtc-636	140	65	rotation	rotation	NOUN
ijtc-636	140	66	on	on	ADP
ijtc-636	140	67	audit	audit	NOUN
ijtc-636	140	68	quality	quality	NOUN
ijtc-636	140	69	.	.	PUNCT
ijtc-636	141	1	conclusion	conclusion	NOUN
ijtc-636	141	2	this	this	DET
ijtc-636	141	3	research	research	NOUN
ijtc-636	141	4	was	be	AUX
ijtc-636	141	5	conducted	conduct	VERB
ijtc-636	141	6	to	to	PART
ijtc-636	141	7	analyze	analyze	VERB
ijtc-636	141	8	the	the	DET
ijtc-636	141	9	effect	effect	NOUN
ijtc-636	141	10	of	of	ADP
ijtc-636	141	11	kap	kap	NOUN
ijtc-636	141	12	size	size	NOUN
ijtc-636	141	13	,	,	PUNCT
ijtc-636	141	14	audit	audit	NOUN
ijtc-636	141	15	tenure	tenure	NOUN
ijtc-636	141	16	,	,	PUNCT
ijtc-636	141	17	and	and	CCONJ
ijtc-636	141	18	audit	audit	NOUN
ijtc-636	141	19	rotation	rotation	NOUN
ijtc-636	141	20	on	on	ADP
ijtc-636	141	21	audit	audit	NOUN
ijtc-636	141	22	quality	quality	NOUN
ijtc-636	141	23	in	in	ADP
ijtc-636	141	24	infrastructure	infrastructure	NOUN
ijtc-636	141	25	,	,	PUNCT
ijtc-636	141	26	utilities	utility	NOUN
ijtc-636	141	27	and	and	CCONJ
ijtc-636	141	28	transportation	transportation	NOUN
ijtc-636	141	29	service	service	NOUN
ijtc-636	141	30	companies	company	NOUN
ijtc-636	141	31	listed	list	VERB
ijtc-636	141	32	on	on	ADP
ijtc-636	141	33	the	the	DET
ijtc-636	141	34	indonesia	indonesia	PROPN
ijtc-636	141	35	stock	stock	PROPN
ijtc-636	141	36	exchange	exchange	PROPN
ijtc-636	141	37	from	from	ADP
ijtc-636	141	38	2016	2016	NUM
ijtc-636	141	39	to	to	ADP
ijtc-636	141	40	2020	2020	NUM
ijtc-636	141	41	.	.	PUNCT
ijtc-636	142	1	the	the	DET
ijtc-636	142	2	study	study	NOUN
ijtc-636	142	3	succeeded	succeed	VERB
ijtc-636	142	4	in	in	ADP
ijtc-636	142	5	confirming	confirm	VERB
ijtc-636	142	6	the	the	DET
ijtc-636	142	7	effect	effect	NOUN
ijtc-636	142	8	of	of	ADP
ijtc-636	142	9	company	company	NOUN
ijtc-636	142	10	size	size	NOUN
ijtc-636	142	11	on	on	ADP
ijtc-636	142	12	quality	quality	NOUN
ijtc-636	142	13	audits	audits	NOUN
ijtc-636	142	14	.	.	PUNCT
ijtc-636	143	1	the	the	DET
ijtc-636	143	2	larger	large	ADJ
ijtc-636	143	3	company	company	NOUN
ijtc-636	143	4	size	size	NOUN
ijtc-636	143	5	strongly	strongly	ADV
ijtc-636	143	6	indicates	indicate	VERB
ijtc-636	143	7	that	that	SCONJ
ijtc-636	143	8	the	the	DET
ijtc-636	143	9	audit	audit	NOUN
ijtc-636	143	10	firm	firm	NOUN
ijtc-636	143	11	has	have	VERB
ijtc-636	143	12	more	more	ADV
ijtc-636	143	13	competent	competent	ADJ
ijtc-636	143	14	auditors	auditor	NOUN
ijtc-636	143	15	,	,	PUNCT
ijtc-636	143	16	so	so	ADV
ijtc-636	143	17	the	the	DET
ijtc-636	143	18	resulting	result	VERB
ijtc-636	143	19	audit	audit	NOUN
ijtc-636	143	20	quality	quality	NOUN
ijtc-636	143	21	is	be	AUX
ijtc-636	143	22	also	also	ADV
ijtc-636	143	23	improving	improve	VERB
ijtc-636	143	24	.	.	PUNCT
ijtc-636	144	1	another	another	DET
ijtc-636	144	2	finding	finding	NOUN
ijtc-636	144	3	is	be	AUX
ijtc-636	144	4	that	that	DET
ijtc-636	144	5	tenure	tenure	NOUN
ijtc-636	144	6	audits	audits	NOUN
ijtc-636	144	7	influence	influence	PROPN
ijtc-636	144	8	audit	audit	NOUN
ijtc-636	144	9	quality	quality	NOUN
ijtc-636	144	10	.	.	PUNCT
ijtc-636	145	1	the	the	PRON
ijtc-636	145	2	longer	long	ADJ
ijtc-636	145	3	the	the	DET
ijtc-636	145	4	audit	audit	NOUN
ijtc-636	145	5	tenure	tenure	NOUN
ijtc-636	145	6	or	or	CCONJ
ijtc-636	145	7	the	the	DET
ijtc-636	145	8	audit	audit	NOUN
ijtc-636	145	9	engagement	engagement	NOUN
ijtc-636	145	10	period	period	NOUN
ijtc-636	145	11	between	between	ADP
ijtc-636	145	12	the	the	DET
ijtc-636	145	13	kap	kap	NOUN
ijtc-636	145	14	and	and	CCONJ
ijtc-636	145	15	the	the	DET
ijtc-636	145	16	client	client	NOUN
ijtc-636	145	17	,	,	PUNCT
ijtc-636	145	18	the	the	PRON
ijtc-636	145	19	more	more	ADV
ijtc-636	145	20	the	the	DET
ijtc-636	145	21	auditor	auditor	NOUN
ijtc-636	145	22	understands	understand	VERB
ijtc-636	145	23	the	the	DET
ijtc-636	145	24	condition	condition	NOUN
ijtc-636	145	25	of	of	ADP
ijtc-636	145	26	the	the	DET
ijtc-636	145	27	client	client	NOUN
ijtc-636	145	28	's	's	PART
ijtc-636	145	29	company	company	NOUN
ijtc-636	145	30	,	,	PUNCT
ijtc-636	145	31	so	so	ADV
ijtc-636	145	32	the	the	DET
ijtc-636	145	33	quality	quality	NOUN
ijtc-636	145	34	of	of	ADP
ijtc-636	145	35	the	the	DET
ijtc-636	145	36	resulting	result	VERB
ijtc-636	145	37	audit	audit	NOUN
ijtc-636	145	38	will	will	AUX
ijtc-636	145	39	also	also	ADV
ijtc-636	145	40	be	be	AUX
ijtc-636	145	41	better	well	ADJ
ijtc-636	145	42	.	.	PUNCT
ijtc-636	146	1	conversely	conversely	ADV
ijtc-636	146	2	,	,	PUNCT
ijtc-636	146	3	audit	audit	NOUN
ijtc-636	146	4	rotation	rotation	NOUN
ijtc-636	146	5	does	do	AUX
ijtc-636	146	6	not	not	PART
ijtc-636	146	7	affect	affect	VERB
ijtc-636	146	8	audit	audit	NOUN
ijtc-636	146	9	quality	quality	NOUN
ijtc-636	146	10	.	.	PUNCT
ijtc-636	147	1	the	the	DET
ijtc-636	147	2	limitations	limitation	NOUN
ijtc-636	147	3	of	of	ADP
ijtc-636	147	4	this	this	DET
ijtc-636	147	5	study	study	NOUN
ijtc-636	147	6	are	be	AUX
ijtc-636	147	7	related	relate	VERB
ijtc-636	147	8	to	to	ADP
ijtc-636	147	9	the	the	DET
ijtc-636	147	10	nagelkerke	nagelkerke	NOUN
ijtc-636	147	11	r	r	NOUN
ijtc-636	147	12	square	square	ADJ
ijtc-636	147	13	value	value	NOUN
ijtc-636	147	14	of	of	ADP
ijtc-636	147	15	only	only	ADV
ijtc-636	147	16	0.220	0.220	NUM
ijtc-636	147	17	or	or	CCONJ
ijtc-636	147	18	22	22	NUM
ijtc-636	147	19	%	%	NOUN
ijtc-636	147	20	,	,	PUNCT
ijtc-636	147	21	which	which	PRON
ijtc-636	147	22	indicates	indicate	VERB
ijtc-636	147	23	that	that	SCONJ
ijtc-636	147	24	there	there	PRON
ijtc-636	147	25	are	be	VERB
ijtc-636	147	26	still	still	ADV
ijtc-636	147	27	78	78	NUM
ijtc-636	147	28	%	%	NOUN
ijtc-636	147	29	of	of	ADP
ijtc-636	147	30	other	other	ADJ
ijtc-636	147	31	factors	factor	NOUN
ijtc-636	147	32	outside	outside	ADP
ijtc-636	147	33	the	the	DET
ijtc-636	147	34	model	model	NOUN
ijtc-636	147	35	that	that	PRON
ijtc-636	147	36	can	can	AUX
ijtc-636	147	37	explain	explain	VERB
ijtc-636	147	38	the	the	DET
ijtc-636	147	39	dependent	dependent	ADJ
ijtc-636	147	40	variable	variable	NOUN
ijtc-636	147	41	.	.	PUNCT
ijtc-636	148	1	suggestions	suggestion	NOUN
ijtc-636	148	2	for	for	ADP
ijtc-636	148	3	further	further	ADJ
ijtc-636	148	4	research	research	NOUN
ijtc-636	148	5	can	can	AUX
ijtc-636	148	6	add	add	VERB
ijtc-636	148	7	other	other	ADJ
ijtc-636	148	8	independent	independent	ADJ
ijtc-636	148	9	variables	variable	NOUN
ijtc-636	148	10	such	such	ADJ
ijtc-636	148	11	as	as	ADP
ijtc-636	148	12	audit	audit	NOUN
ijtc-636	148	13	committees	committee	NOUN
ijtc-636	148	14	,	,	PUNCT
ijtc-636	148	15	client	client	NOUN
ijtc-636	148	16	importance	importance	NOUN
ijtc-636	148	17	,	,	PUNCT
ijtc-636	148	18	and	and	CCONJ
ijtc-636	148	19	audit	audit	NOUN
ijtc-636	148	20	fees	fee	NOUN
ijtc-636	148	21	.	.	PUNCT
ijtc-636	149	1	future	future	ADJ
ijtc-636	149	2	research	research	NOUN
ijtc-636	149	3	can	can	AUX
ijtc-636	149	4	use	use	VERB
ijtc-636	149	5	other	other	ADJ
ijtc-636	149	6	proxies	proxy	NOUN
ijtc-636	149	7	to	to	PART
ijtc-636	149	8	measure	measure	VERB
ijtc-636	149	9	audit	audit	NOUN
ijtc-636	149	10	quality	quality	NOUN
ijtc-636	149	11	,	,	PUNCT
ijtc-636	149	12	such	such	ADJ
ijtc-636	149	13	as	as	ADP
ijtc-636	149	14	discretionary	discretionary	ADJ
ijtc-636	149	15	accruals	accrual	NOUN
ijtc-636	149	16	.	.	PUNCT
ijtc-636	150	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-636	150	2	the	the	DET
ijtc-636	150	3	effects	effect	NOUN
ijtc-636	150	4	of	of	ADP
ijtc-636	150	5	audit	audit	NOUN
ijtc-636	150	6	firm	firm	ADJ
ijtc-636	150	7	size	size	NOUN
ijtc-636	150	8	,	,	PUNCT
ijtc-636	150	9	audit	audit	NOUN
ijtc-636	150	10	tenure	tenure	NOUN
ijtc-636	150	11	,	,	PUNCT
ijtc-636	150	12	and	and	CCONJ
ijtc-636	150	13	audit	audit	NOUN
ijtc-636	150	14	rotation	rotation	NOUN
ijtc-636	150	15	on	on	ADP
ijtc-636	150	16	audit	audit	NOUN
ijtc-636	150	17	quality	quality	PROPN
ijtc-636	150	18	salman	salman	PROPN
ijtc-636	150	19	&	&	CCONJ
ijtc-636	150	20	setyaningrum	setyaningrum	PROPN
ijtc-636	150	21	100	100	NUM
ijtc-636	150	22	|	|	ADV
ijtc-636	150	23	ilomata	ilomata	PROPN
ijtc-636	150	24	international	international	ADJ
ijtc-636	150	25	journal	journal	NOUN
ijtc-636	150	26	of	of	ADP
ijtc-636	150	27	tax	tax	PROPN
ijtc-636	150	28	&	&	CCONJ
ijtc-636	150	29	accounting	accounting	PROPN
ijtc-636	150	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	150	31	reference	reference	NOUN
ijtc-636	150	32	abdillah	abdillah	NOUN
ijtc-636	150	33	,	,	PUNCT
ijtc-636	150	34	m.	m.	PROPN
ijtc-636	150	35	r.	r.	PROPN
ijtc-636	150	36	,	,	PUNCT
ijtc-636	150	37	mardijuwono	mardijuwono	PROPN
ijtc-636	150	38	,	,	PUNCT
ijtc-636	150	39	a.	a.	PROPN
ijtc-636	150	40	w.	w.	PROPN
ijtc-636	150	41	,	,	PUNCT
ijtc-636	150	42	&	&	CCONJ
ijtc-636	150	43	habiburrochman	habiburrochman	PROPN
ijtc-636	150	44	,	,	PUNCT
ijtc-636	150	45	h.	h.	PROPN
ijtc-636	150	46	(	(	PUNCT
ijtc-636	150	47	2019	2019	NUM
ijtc-636	150	48	)	)	PUNCT
ijtc-636	150	49	.	.	PUNCT
ijtc-636	151	1	the	the	DET
ijtc-636	151	2	effect	effect	NOUN
ijtc-636	151	3	of	of	ADP
ijtc-636	151	4	company	company	NOUN
ijtc-636	151	5	characteristics	characteristic	NOUN
ijtc-636	151	6	and	and	CCONJ
ijtc-636	151	7	auditor	auditor	NOUN
ijtc-636	151	8	characteristics	characteristic	NOUN
ijtc-636	151	9	to	to	AUX
ijtc-636	151	10	audit	audit	NOUN
ijtc-636	151	11	report	report	NOUN
ijtc-636	151	12	lag	lag	NOUN
ijtc-636	151	13	.	.	PUNCT
ijtc-636	152	1	asian	asian	ADJ
ijtc-636	152	2	journal	journal	PROPN
ijtc-636	152	3	of	of	ADP
ijtc-636	152	4	accounting	accounting	NOUN
ijtc-636	152	5	research	research	NOUN
ijtc-636	152	6	,	,	PUNCT
ijtc-636	152	7	4(1	4(1	NOUN
ijtc-636	152	8	)	)	PUNCT
ijtc-636	152	9	,	,	PUNCT
ijtc-636	152	10	129–144	129–144	NUM
ijtc-636	152	11	.	.	PUNCT
ijtc-636	153	1	https://doi.org/10.1108/ajar-05-2019-0042	https://doi.org/10.1108/ajar-05-2019-0042	NOUN
ijtc-636	153	2	abedalqader	abedalqader	PROPN
ijtc-636	153	3	al‐thuneibat	al‐thuneibat	PROPN
ijtc-636	153	4	,	,	PUNCT
ijtc-636	153	5	a.	a.	PROPN
ijtc-636	153	6	,	,	PUNCT
ijtc-636	153	7	tawfiq	tawfiq	PROPN
ijtc-636	153	8	ibrahim	ibrahim	PROPN
ijtc-636	153	9	al	al	PROPN
ijtc-636	153	10	issa	issa	PROPN
ijtc-636	153	11	,	,	PUNCT
ijtc-636	153	12	r.	r.	PROPN
ijtc-636	153	13	,	,	PUNCT
ijtc-636	153	14	&	&	CCONJ
ijtc-636	153	15	ata	ata	PROPN
ijtc-636	153	16	baker	baker	PROPN
ijtc-636	153	17	,	,	PUNCT
ijtc-636	153	18	r.	r.	PROPN
ijtc-636	153	19	a.	a.	PROPN
ijtc-636	153	20	(	(	PUNCT
ijtc-636	153	21	2011	2011	NUM
ijtc-636	153	22	)	)	PUNCT
ijtc-636	153	23	.	.	PUNCT
ijtc-636	154	1	do	do	VERB
ijtc-636	154	2	audit	audit	NOUN
ijtc-636	154	3	tenure	tenure	NOUN
ijtc-636	154	4	and	and	CCONJ
ijtc-636	154	5	firm	firm	ADJ
ijtc-636	154	6	size	size	NOUN
ijtc-636	154	7	contribute	contribute	VERB
ijtc-636	154	8	to	to	PART
ijtc-636	154	9	audit	audit	NOUN
ijtc-636	154	10	quality	quality	NOUN
ijtc-636	154	11	?	?	PUNCT
ijtc-636	155	1	managerial	managerial	ADJ
ijtc-636	155	2	auditing	auditing	NOUN
ijtc-636	155	3	journal	journal	NOUN
ijtc-636	155	4	,	,	PUNCT
ijtc-636	155	5	26(4	26(4	NUM
ijtc-636	155	6	)	)	PUNCT
ijtc-636	155	7	,	,	PUNCT
ijtc-636	155	8	317–334	317–334	NUM
ijtc-636	155	9	.	.	PUNCT
ijtc-636	155	10	https://doi.org/10.1108/02686901111124648	https://doi.org/10.1108/02686901111124648	PROPN
ijtc-636	155	11	agustini	agustini	PROPN
ijtc-636	155	12	,	,	PUNCT
ijtc-636	155	13	t.	t.	PROPN
ijtc-636	155	14	,	,	PUNCT
ijtc-636	155	15	&	&	CCONJ
ijtc-636	155	16	siregar	siregar	NOUN
ijtc-636	155	17	,	,	PUNCT
ijtc-636	155	18	d.	d.	PROPN
ijtc-636	155	19	l.	l.	PROPN
ijtc-636	155	20	(	(	PUNCT
ijtc-636	155	21	2020a	2020a	NUM
ijtc-636	155	22	)	)	PUNCT
ijtc-636	155	23	.	.	PUNCT
ijtc-636	156	1	pengaruh	pengaruh	NOUN
ijtc-636	156	2	fee	fee	NOUN
ijtc-636	156	3	audit	audit	NOUN
ijtc-636	156	4	,	,	PUNCT
ijtc-636	156	5	audit	audit	NOUN
ijtc-636	156	6	tenure	tenure	NOUN
ijtc-636	156	7	dan	dan	PROPN
ijtc-636	156	8	rotasi	rotasi	PROPN
ijtc-636	156	9	audit	audit	PROPN
ijtc-636	156	10	terhadap	terhadap	PROPN
ijtc-636	156	11	kualitas	kualitas	PROPN
ijtc-636	156	12	audit	audit	PROPN
ijtc-636	156	13	di	di	X
ijtc-636	156	14	bursa	bursa	PROPN
ijtc-636	156	15	efek	efek	NOUN
ijtc-636	156	16	indonesia	indonesia	PROPN
ijtc-636	156	17	effect	effect	NOUN
ijtc-636	156	18	of	of	ADP
ijtc-636	156	19	audit	audit	NOUN
ijtc-636	156	20	fee	fee	NOUN
ijtc-636	156	21	,	,	PUNCT
ijtc-636	156	22	audit	audit	NOUN
ijtc-636	156	23	tenure	tenure	NOUN
ijtc-636	156	24	and	and	CCONJ
ijtc-636	156	25	audit	audit	NOUN
ijtc-636	156	26	rotation	rotation	NOUN
ijtc-636	156	27	of	of	ADP
ijtc-636	156	28	audit	audit	NOUN
ijtc-636	156	29	quality	quality	NOUN
ijtc-636	156	30	in	in	ADP
ijtc-636	156	31	indonesia	indonesia	PROPN
ijtc-636	156	32	stock	stock	PROPN
ijtc-636	156	33	exchange	exchange	PROPN
ijtc-636	156	34	oleh	oleh	PROPN
ijtc-636	156	35	 	 	SPACE
ijtc-636	156	36	;	;	PUNCT
ijtc-636	156	37	email	email	NOUN
ijtc-636	156	38	 	 	SPACE
ijtc-636	156	39	:	:	PUNCT
ijtc-636	156	40	jurnal	jurnal	ADJ
ijtc-636	156	41	emba	emba	PROPN
ijtc-636	156	42	,	,	PUNCT
ijtc-636	156	43	8(1	8(1	NOUN
ijtc-636	156	44	)	)	PUNCT
ijtc-636	156	45	,	,	PUNCT
ijtc-636	156	46	637–646	637–646	NUM
ijtc-636	156	47	.	.	PUNCT
ijtc-636	157	1	agustini	agustini	PROPN
ijtc-636	157	2	,	,	PUNCT
ijtc-636	157	3	t.	t.	PROPN
ijtc-636	157	4	,	,	PUNCT
ijtc-636	157	5	&	&	CCONJ
ijtc-636	157	6	siregar	siregar	NOUN
ijtc-636	157	7	,	,	PUNCT
ijtc-636	157	8	d.	d.	PROPN
ijtc-636	157	9	l.	l.	PROPN
ijtc-636	157	10	(	(	PUNCT
ijtc-636	157	11	2020b	2020b	NUM
ijtc-636	157	12	)	)	PUNCT
ijtc-636	157	13	.	.	PUNCT
ijtc-636	158	1	pengaruh	pengaruh	NOUN
ijtc-636	158	2	fee	fee	NOUN
ijtc-636	158	3	audit	audit	NOUN
ijtc-636	158	4	,	,	PUNCT
ijtc-636	158	5	audit	audit	NOUN
ijtc-636	158	6	tenure	tenure	NOUN
ijtc-636	158	7	dan	dan	PROPN
ijtc-636	158	8	rotasi	rotasi	PROPN
ijtc-636	158	9	audit	audit	PROPN
ijtc-636	158	10	terhadap	terhadap	PROPN
ijtc-636	158	11	kualitas	kualitas	PROPN
ijtc-636	158	12	audit	audit	PROPN
ijtc-636	158	13	di	di	X
ijtc-636	158	14	bursa	bursa	PROPN
ijtc-636	158	15	efek	efek	NOUN
ijtc-636	158	16	indonesia	indonesia	PROPN
ijtc-636	158	17	effect	effect	NOUN
ijtc-636	158	18	of	of	ADP
ijtc-636	158	19	audit	audit	NOUN
ijtc-636	158	20	fee	fee	NOUN
ijtc-636	158	21	,	,	PUNCT
ijtc-636	158	22	audit	audit	NOUN
ijtc-636	158	23	tenure	tenure	NOUN
ijtc-636	158	24	and	and	CCONJ
ijtc-636	158	25	audit	audit	NOUN
ijtc-636	158	26	rotation	rotation	NOUN
ijtc-636	158	27	of	of	ADP
ijtc-636	158	28	audit	audit	NOUN
ijtc-636	158	29	quality	quality	NOUN
ijtc-636	158	30	in	in	ADP
ijtc-636	158	31	indonesia	indonesia	PROPN
ijtc-636	158	32	stock	stock	PROPN
ijtc-636	158	33	exchange	exchange	PROPN
ijtc-636	158	34	oleh	oleh	PROPN
ijtc-636	158	35	 	 	SPACE
ijtc-636	158	36	;	;	PUNCT
ijtc-636	158	37	email	email	NOUN
ijtc-636	158	38	 	 	SPACE
ijtc-636	158	39	:	:	PUNCT
ijtc-636	158	40	jurnal	jurnal	ADJ
ijtc-636	158	41	emba	emba	PROPN
ijtc-636	158	42	,	,	PUNCT
ijtc-636	158	43	8(1	8(1	NOUN
ijtc-636	158	44	)	)	PUNCT
ijtc-636	158	45	,	,	PUNCT
ijtc-636	158	46	637–646	637–646	NUM
ijtc-636	158	47	.	.	PUNCT
ijtc-636	159	1	andriani	andriani	PROPN
ijtc-636	159	2	,	,	PUNCT
ijtc-636	159	3	f.	f.	PROPN
ijtc-636	159	4	,	,	PUNCT
ijtc-636	159	5	meilani	meilani	PROPN
ijtc-636	159	6	,	,	PUNCT
ijtc-636	159	7	r.	r.	PROPN
ijtc-636	159	8	,	,	PUNCT
ijtc-636	159	9	pardede	pardede	NOUN
ijtc-636	159	10	,	,	PUNCT
ijtc-636	159	11	c.	c.	PROPN
ijtc-636	159	12	,	,	PUNCT
ijtc-636	159	13	&	&	CCONJ
ijtc-636	159	14	ginting	ginte	VERB
ijtc-636	159	15	,	,	PUNCT
ijtc-636	159	16	w.	w.	PROPN
ijtc-636	159	17	(	(	PUNCT
ijtc-636	159	18	2020a	2020a	NUM
ijtc-636	159	19	)	)	PUNCT
ijtc-636	159	20	.	.	PUNCT
ijtc-636	160	1	pengaruh	pengaruh	NOUN
ijtc-636	160	2	audit	audit	NOUN
ijtc-636	160	3	tenure	tenure	NOUN
ijtc-636	160	4	,	,	PUNCT
ijtc-636	160	5	ukuran	ukuran	ADJ
ijtc-636	160	6	kap	kap	PROPN
ijtc-636	160	7	,	,	PUNCT
ijtc-636	160	8	ukuran	ukuran	PROPN
ijtc-636	160	9	perusahaan	perusahaan	PROPN
ijtc-636	160	10	klien	klien	PROPN
ijtc-636	160	11	terhadap	terhadap	PROPN
ijtc-636	160	12	kulaitas	kulaitas	PROPN
ijtc-636	160	13	audit	audit	PROPN
ijtc-636	160	14	perusahaan	perusahaan	PROPN
ijtc-636	160	15	di	di	PROPN
ijtc-636	160	16	bursa	bursa	PROPN
ijtc-636	160	17	efek	efek	PROPN
ijtc-636	160	18	indonesia	indonesia	PROPN
ijtc-636	160	19	.	.	PROPN
ijtc-636	161	1	journal	journal	PROPN
ijtc-636	161	2	of	of	ADP
ijtc-636	161	3	economic	economic	ADJ
ijtc-636	161	4	,	,	PUNCT
ijtc-636	161	5	business	business	NOUN
ijtc-636	161	6	and	and	CCONJ
ijtc-636	161	7	accounting	accounting	NOUN
ijtc-636	161	8	,	,	PUNCT
ijtc-636	161	9	4	4	NUM
ijtc-636	161	10	,	,	PUNCT
ijtc-636	161	11	274–281	274–281	NUM
ijtc-636	161	12	.	.	PUNCT
ijtc-636	162	1	andriani	andriani	PROPN
ijtc-636	162	2	,	,	PUNCT
ijtc-636	162	3	f.	f.	PROPN
ijtc-636	162	4	,	,	PUNCT
ijtc-636	162	5	meilani	meilani	PROPN
ijtc-636	162	6	,	,	PUNCT
ijtc-636	162	7	r.	r.	PROPN
ijtc-636	162	8	,	,	PUNCT
ijtc-636	162	9	pardede	pardede	NOUN
ijtc-636	162	10	,	,	PUNCT
ijtc-636	162	11	c.	c.	PROPN
ijtc-636	162	12	,	,	PUNCT
ijtc-636	162	13	&	&	CCONJ
ijtc-636	162	14	ginting	ginte	VERB
ijtc-636	162	15	,	,	PUNCT
ijtc-636	162	16	w.	w.	PROPN
ijtc-636	162	17	(	(	PUNCT
ijtc-636	162	18	2020b	2020b	NUM
ijtc-636	162	19	)	)	PUNCT
ijtc-636	162	20	.	.	PUNCT
ijtc-636	163	1	pengaruh	pengaruh	NOUN
ijtc-636	163	2	audit	audit	NOUN
ijtc-636	163	3	tenure	tenure	NOUN
ijtc-636	163	4	,	,	PUNCT
ijtc-636	163	5	ukuran	ukuran	ADJ
ijtc-636	163	6	kap	kap	PROPN
ijtc-636	163	7	,	,	PUNCT
ijtc-636	163	8	ukuran	ukuran	PROPN
ijtc-636	163	9	perusahaan	perusahaan	PROPN
ijtc-636	163	10	klien	klien	PROPN
ijtc-636	163	11	terhadap	terhadap	PROPN
ijtc-636	163	12	kulaitas	kulaitas	PROPN
ijtc-636	163	13	audit	audit	PROPN
ijtc-636	163	14	perusahaan	perusahaan	PROPN
ijtc-636	163	15	di	di	PROPN
ijtc-636	163	16	bursa	bursa	PROPN
ijtc-636	163	17	efek	efek	PROPN
ijtc-636	163	18	indonesia	indonesia	PROPN
ijtc-636	163	19	.	.	PROPN
ijtc-636	164	1	journal	journal	PROPN
ijtc-636	164	2	of	of	ADP
ijtc-636	164	3	economic	economic	ADJ
ijtc-636	164	4	,	,	PUNCT
ijtc-636	164	5	business	business	NOUN
ijtc-636	164	6	and	and	CCONJ
ijtc-636	164	7	accounting	accounting	NOUN
ijtc-636	164	8	,	,	PUNCT
ijtc-636	164	9	4	4	NUM
ijtc-636	164	10	,	,	PUNCT
ijtc-636	164	11	274–281	274–281	NUM
ijtc-636	164	12	.	.	PUNCT
ijtc-636	165	1	andriani	andriani	PROPN
ijtc-636	165	2	,	,	PUNCT
ijtc-636	165	3	n.	n.	NOUN
ijtc-636	165	4	,	,	PUNCT
ijtc-636	165	5	&	&	CCONJ
ijtc-636	165	6	nursiam	nursiam	PROPN
ijtc-636	165	7	,	,	PUNCT
ijtc-636	165	8	n.	n.	NOUN
ijtc-636	165	9	(	(	PUNCT
ijtc-636	165	10	2018a	2018a	NUM
ijtc-636	165	11	)	)	PUNCT
ijtc-636	165	12	.	.	PUNCT
ijtc-636	166	1	pengaruh	pengaruh	NOUN
ijtc-636	166	2	fee	fee	NOUN
ijtc-636	166	3	audit	audit	NOUN
ijtc-636	166	4	,	,	PUNCT
ijtc-636	166	5	audit	audit	NOUN
ijtc-636	166	6	tenure	tenure	NOUN
ijtc-636	166	7	,	,	PUNCT
ijtc-636	166	8	rotasi	rotasi	PROPN
ijtc-636	166	9	audit	audit	PROPN
ijtc-636	166	10	dan	dan	PROPN
ijtc-636	166	11	reputasi	reputasi	PROPN
ijtc-636	166	12	auditor	auditor	PROPN
ijtc-636	166	13	terhadap	terhadap	PROPN
ijtc-636	166	14	kualitas	kualitas	PROPN
ijtc-636	166	15	audit	audit	NOUN
ijtc-636	166	16	(	(	PUNCT
ijtc-636	166	17	studi	studi	PROPN
ijtc-636	166	18	empiris	empiris	PROPN
ijtc-636	166	19	pada	pada	PROPN
ijtc-636	166	20	perusahaan	perusahaan	PROPN
ijtc-636	166	21	manufaktur	manufaktur	PROPN
ijtc-636	166	22	yang	yang	PROPN
ijtc-636	166	23	terdaftar	terdaftar	PROPN
ijtc-636	166	24	di	di	PROPN
ijtc-636	166	25	bursa	bursa	PROPN
ijtc-636	166	26	efek	efek	NOUN
ijtc-636	166	27	indonesia	indonesia	PROPN
ijtc-636	166	28	tahun	tahun	PROPN
ijtc-636	166	29	2013	2013	NUM
ijtc-636	166	30	-	-	SYM
ijtc-636	166	31	2015	2015	NUM
ijtc-636	166	32	)	)	PUNCT
ijtc-636	166	33	.	.	PUNCT
ijtc-636	167	1	riset	riset	PROPN
ijtc-636	167	2	akuntansi	akuntansi	PROPN
ijtc-636	167	3	dan	dan	PROPN
ijtc-636	167	4	keuangan	keuangan	PROPN
ijtc-636	167	5	indonesia	indonesia	PROPN
ijtc-636	167	6	,	,	PUNCT
ijtc-636	167	7	3(1	3(1	NUM
ijtc-636	167	8	)	)	PUNCT
ijtc-636	167	9	,	,	PUNCT
ijtc-636	167	10	29–39	29–39	NUM
ijtc-636	167	11	.	.	PUNCT
ijtc-636	168	1	https://doi.org/10.23917/reaksi.v3i1.5559	https://doi.org/10.23917/reaksi.v3i1.5559	PROPN
ijtc-636	168	2	andriani	andriani	PROPN
ijtc-636	168	3	,	,	PUNCT
ijtc-636	168	4	n.	n.	NOUN
ijtc-636	168	5	,	,	PUNCT
ijtc-636	168	6	&	&	CCONJ
ijtc-636	168	7	nursiam	nursiam	PROPN
ijtc-636	168	8	,	,	PUNCT
ijtc-636	168	9	n.	n.	NOUN
ijtc-636	168	10	(	(	PUNCT
ijtc-636	168	11	2018b	2018b	NUM
ijtc-636	168	12	)	)	PUNCT
ijtc-636	168	13	.	.	PUNCT
ijtc-636	169	1	pengaruh	pengaruh	NOUN
ijtc-636	169	2	fee	fee	NOUN
ijtc-636	169	3	audit	audit	NOUN
ijtc-636	169	4	,	,	PUNCT
ijtc-636	169	5	audit	audit	NOUN
ijtc-636	169	6	tenure	tenure	NOUN
ijtc-636	169	7	,	,	PUNCT
ijtc-636	169	8	rotasi	rotasi	PROPN
ijtc-636	169	9	audit	audit	PROPN
ijtc-636	169	10	dan	dan	PROPN
ijtc-636	169	11	reputasi	reputasi	PROPN
ijtc-636	169	12	auditor	auditor	PROPN
ijtc-636	169	13	terhadap	terhadap	PROPN
ijtc-636	169	14	kualitas	kualitas	PROPN
ijtc-636	169	15	audit	audit	NOUN
ijtc-636	169	16	(	(	PUNCT
ijtc-636	169	17	studi	studi	PROPN
ijtc-636	169	18	empiris	empiris	PROPN
ijtc-636	169	19	pada	pada	PROPN
ijtc-636	169	20	perusahaan	perusahaan	PROPN
ijtc-636	169	21	manufaktur	manufaktur	PROPN
ijtc-636	169	22	yang	yang	PROPN
ijtc-636	169	23	terdaftar	terdaftar	PROPN
ijtc-636	169	24	di	di	PROPN
ijtc-636	169	25	bursa	bursa	PROPN
ijtc-636	169	26	efek	efek	NOUN
ijtc-636	169	27	indonesia	indonesia	PROPN
ijtc-636	169	28	tahun	tahun	PROPN
ijtc-636	169	29	2013	2013	NUM
ijtc-636	169	30	-	-	SYM
ijtc-636	169	31	2015	2015	NUM
ijtc-636	169	32	)	)	PUNCT
ijtc-636	169	33	.	.	PUNCT
ijtc-636	170	1	riset	riset	PROPN
ijtc-636	170	2	akuntansi	akuntansi	PROPN
ijtc-636	170	3	dan	dan	PROPN
ijtc-636	170	4	keuangan	keuangan	PROPN
ijtc-636	170	5	indonesia	indonesia	PROPN
ijtc-636	170	6	,	,	PUNCT
ijtc-636	170	7	3(1	3(1	NUM
ijtc-636	170	8	)	)	PUNCT
ijtc-636	170	9	,	,	PUNCT
ijtc-636	170	10	29–39	29–39	NUM
ijtc-636	170	11	.	.	PUNCT
ijtc-636	171	1	https://doi.org/10.23917/reaksi.v3i1.5559	https://doi.org/10.23917/reaksi.v3i1.5559	PROPN
ijtc-636	171	2	badewin	badewin	NOUN
ijtc-636	171	3	,	,	PUNCT
ijtc-636	171	4	&	&	CCONJ
ijtc-636	171	5	hujaimah	hujaimah	PROPN
ijtc-636	171	6	.	.	PUNCT
ijtc-636	172	1	(	(	PUNCT
ijtc-636	172	2	2020a	2020a	NUM
ijtc-636	172	3	)	)	PUNCT
ijtc-636	172	4	.	.	PUNCT
ijtc-636	173	1	audit	audit	NOUN
ijtc-636	173	2	tenure	tenure	NOUN
ijtc-636	173	3	dan	dan	PROPN
ijtc-636	173	4	audit	audit	PROPN
ijtc-636	173	5	spesialis	spesialis	PROPN
ijtc-636	173	6	terhadap	terhadap	PROPN
ijtc-636	173	7	kualitas	kualitas	PROPN
ijtc-636	173	8	audit	audit	PROPN
ijtc-636	173	9	pada	pada	PROPN
ijtc-636	173	10	perusahaan	perusahaan	PROPN
ijtc-636	173	11	manufaktur	manufaktur	PROPN
ijtc-636	173	12	yang	yang	PROPN
ijtc-636	173	13	terdaftar	terdaftar	PROPN
ijtc-636	173	14	di	di	PROPN
ijtc-636	173	15	bursa	bursa	PROPN
ijtc-636	173	16	efek	efek	NOUN
ijtc-636	173	17	indonesiatahun	indonesiatahun	PROPN
ijtc-636	173	18	2016	2016	NUM
ijtc-636	173	19	-	-	SYM
ijtc-636	173	20	2018	2018	NUM
ijtc-636	173	21	.	.	PUNCT
ijtc-636	174	1	jurnal	jurnal	ADJ
ijtc-636	174	2	akuntansi	akuntansi	PROPN
ijtc-636	174	3	dan	dan	PROPN
ijtc-636	174	4	keuangan	keuangan	PROPN
ijtc-636	174	5	,	,	PUNCT
ijtc-636	174	6	volume	volume	NOUN
ijtc-636	174	7	9	9	NUM
ijtc-636	174	8	.	.	PUNCT
ijtc-636	174	9	badewin	badewin	PROPN
ijtc-636	174	10	,	,	PUNCT
ijtc-636	174	11	&	&	CCONJ
ijtc-636	174	12	hujaimah	hujaimah	PROPN
ijtc-636	174	13	.	.	PUNCT
ijtc-636	175	1	(	(	PUNCT
ijtc-636	175	2	2020b	2020b	NUM
ijtc-636	175	3	)	)	PUNCT
ijtc-636	175	4	.	.	PUNCT
ijtc-636	176	1	audit	audit	NOUN
ijtc-636	176	2	tenure	tenure	NOUN
ijtc-636	176	3	dan	dan	PROPN
ijtc-636	176	4	audit	audit	PROPN
ijtc-636	176	5	spesialis	spesialis	PROPN
ijtc-636	176	6	terhadap	terhadap	PROPN
ijtc-636	176	7	kualitas	kualitas	PROPN
ijtc-636	176	8	audit	audit	PROPN
ijtc-636	176	9	pada	pada	PROPN
ijtc-636	176	10	perusahaan	perusahaan	PROPN
ijtc-636	176	11	manufaktur	manufaktur	PROPN
ijtc-636	176	12	yang	yang	PROPN
ijtc-636	176	13	terdaftar	terdaftar	PROPN
ijtc-636	176	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	176	15	the	the	DET
ijtc-636	176	16	effects	effect	NOUN
ijtc-636	176	17	of	of	ADP
ijtc-636	176	18	audit	audit	NOUN
ijtc-636	176	19	firm	firm	ADJ
ijtc-636	176	20	size	size	NOUN
ijtc-636	176	21	,	,	PUNCT
ijtc-636	176	22	audit	audit	NOUN
ijtc-636	176	23	tenure	tenure	NOUN
ijtc-636	176	24	,	,	PUNCT
ijtc-636	176	25	and	and	CCONJ
ijtc-636	176	26	audit	audit	NOUN
ijtc-636	176	27	rotation	rotation	NOUN
ijtc-636	176	28	on	on	ADP
ijtc-636	176	29	audit	audit	NOUN
ijtc-636	176	30	quality	quality	PROPN
ijtc-636	176	31	salman	salman	PROPN
ijtc-636	176	32	&	&	CCONJ
ijtc-636	176	33	setyaningrum	setyaningrum	PROPN
ijtc-636	176	34	101	101	NUM
ijtc-636	176	35	|	|	ADV
ijtc-636	176	36	ilomata	ilomata	PROPN
ijtc-636	176	37	international	international	ADJ
ijtc-636	176	38	journal	journal	NOUN
ijtc-636	176	39	of	of	ADP
ijtc-636	176	40	tax	tax	PROPN
ijtc-636	176	41	&	&	CCONJ
ijtc-636	176	42	accounting	accounting	PROPN
ijtc-636	176	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	176	44	di	di	NOUN
ijtc-636	176	45	bursa	bursa	NOUN
ijtc-636	176	46	efek	efek	NOUN
ijtc-636	176	47	indonesiatahun	indonesiatahun	PROPN
ijtc-636	176	48	2016	2016	NUM
ijtc-636	176	49	-	-	SYM
ijtc-636	176	50	2018	2018	NUM
ijtc-636	176	51	.	.	PUNCT
ijtc-636	177	1	jurnal	jurnal	ADJ
ijtc-636	177	2	akuntansi	akuntansi	PROPN
ijtc-636	177	3	dan	dan	PROPN
ijtc-636	177	4	keuangan	keuangan	PROPN
ijtc-636	177	5	,	,	PUNCT
ijtc-636	177	6	volume	volume	NOUN
ijtc-636	177	7	9	9	NUM
ijtc-636	177	8	.	.	PUNCT
ijtc-636	178	1	cassell	cassell	PROPN
ijtc-636	178	2	,	,	PUNCT
ijtc-636	178	3	c.	c.	PROPN
ijtc-636	178	4	a.	a.	PROPN
ijtc-636	178	5	,	,	PUNCT
ijtc-636	178	6	hansen	hansen	PROPN
ijtc-636	178	7	,	,	PUNCT
ijtc-636	178	8	j.	j.	PROPN
ijtc-636	178	9	c.	c.	PROPN
ijtc-636	178	10	,	,	PUNCT
ijtc-636	178	11	myers	myers	PROPN
ijtc-636	178	12	,	,	PUNCT
ijtc-636	178	13	l.	l.	PROPN
ijtc-636	178	14	a.	a.	PROPN
ijtc-636	178	15	,	,	PUNCT
ijtc-636	178	16	&	&	CCONJ
ijtc-636	178	17	seidel	seidel	PROPN
ijtc-636	178	18	,	,	PUNCT
ijtc-636	178	19	t.	t.	NOUN
ijtc-636	178	20	a.	a.	NOUN
ijtc-636	178	21	(	(	PUNCT
ijtc-636	178	22	2020	2020	NUM
ijtc-636	178	23	)	)	PUNCT
ijtc-636	178	24	.	.	PUNCT
ijtc-636	179	1	does	do	AUX
ijtc-636	179	2	the	the	DET
ijtc-636	179	3	timing	timing	NOUN
ijtc-636	179	4	of	of	ADP
ijtc-636	179	5	auditor	auditor	NOUN
ijtc-636	179	6	changes	change	NOUN
ijtc-636	179	7	affect	affect	VERB
ijtc-636	179	8	audit	audit	NOUN
ijtc-636	179	9	quality	quality	NOUN
ijtc-636	179	10	?	?	PUNCT
ijtc-636	180	1	evidence	evidence	NOUN
ijtc-636	180	2	from	from	ADP
ijtc-636	180	3	the	the	DET
ijtc-636	180	4	initial	initial	ADJ
ijtc-636	180	5	year	year	NOUN
ijtc-636	180	6	of	of	ADP
ijtc-636	180	7	the	the	DET
ijtc-636	180	8	audit	audit	NOUN
ijtc-636	180	9	engagement	engagement	NOUN
ijtc-636	180	10	.	.	PUNCT
ijtc-636	181	1	journal	journal	NOUN
ijtc-636	181	2	of	of	ADP
ijtc-636	181	3	accounting	accounting	NOUN
ijtc-636	181	4	,	,	PUNCT
ijtc-636	181	5	auditing	auditing	NOUN
ijtc-636	181	6	and	and	CCONJ
ijtc-636	181	7	finance	finance	NOUN
ijtc-636	181	8	,	,	PUNCT
ijtc-636	181	9	35(2	35(2	NUM
ijtc-636	181	10	)	)	PUNCT
ijtc-636	181	11	,	,	PUNCT
ijtc-636	181	12	263–289	263–289	NUM
ijtc-636	181	13	.	.	PUNCT
ijtc-636	182	1	https://doi.org/10.1177/0148558x17726241	https://doi.org/10.1177/0148558x17726241	PROPN
ijtc-636	182	2	deangelo	deangelo	PROPN
ijtc-636	182	3	,	,	PUNCT
ijtc-636	182	4	l.	l.	PROPN
ijtc-636	182	5	e.	e.	PROPN
ijtc-636	182	6	(	(	PUNCT
ijtc-636	182	7	1981	1981	NUM
ijtc-636	182	8	)	)	PUNCT
ijtc-636	182	9	.	.	PUNCT
ijtc-636	183	1	auditor	auditor	NOUN
ijtc-636	183	2	size	size	NOUN
ijtc-636	183	3	and	and	CCONJ
ijtc-636	183	4	audit	audit	NOUN
ijtc-636	183	5	quality	quality	NOUN
ijtc-636	183	6	.	.	PUNCT
ijtc-636	184	1	journal	journal	NOUN
ijtc-636	184	2	of	of	ADP
ijtc-636	184	3	accounting	accounting	NOUN
ijtc-636	184	4	and	and	CCONJ
ijtc-636	184	5	economics	economic	NOUN
ijtc-636	184	6	,	,	PUNCT
ijtc-636	184	7	3(3	3(3	NUM
ijtc-636	184	8	)	)	PUNCT
ijtc-636	184	9	,	,	PUNCT
ijtc-636	184	10	183–199	183–199	NUM
ijtc-636	184	11	.	.	PUNCT
ijtc-636	185	1	https://doi.org/https://doi.org/10.1016/0165-4101(81)90002-1	https://doi.org/https://doi.org/10.1016/0165-4101(81)90002-1	PROPN
ijtc-636	185	2	firth	firth	PROPN
ijtc-636	185	3	,	,	PUNCT
ijtc-636	185	4	m.	m.	NOUN
ijtc-636	185	5	,	,	PUNCT
ijtc-636	185	6	rui	rui	PROPN
ijtc-636	185	7	,	,	PUNCT
ijtc-636	185	8	o.	o.	PROPN
ijtc-636	185	9	m.	m.	NOUN
ijtc-636	185	10	,	,	PUNCT
ijtc-636	185	11	&	&	CCONJ
ijtc-636	185	12	wu	wu	PROPN
ijtc-636	185	13	,	,	PUNCT
ijtc-636	185	14	x.	x.	NOUN
ijtc-636	185	15	(	(	PUNCT
ijtc-636	185	16	2012	2012	NUM
ijtc-636	185	17	)	)	PUNCT
ijtc-636	185	18	.	.	PUNCT
ijtc-636	186	1	how	how	SCONJ
ijtc-636	186	2	do	do	AUX
ijtc-636	186	3	various	various	ADJ
ijtc-636	186	4	forms	form	NOUN
ijtc-636	186	5	of	of	ADP
ijtc-636	186	6	auditor	auditor	NOUN
ijtc-636	186	7	rotation	rotation	NOUN
ijtc-636	186	8	affect	affect	VERB
ijtc-636	186	9	audit	audit	NOUN
ijtc-636	186	10	quality	quality	NOUN
ijtc-636	186	11	?	?	PUNCT
ijtc-636	187	1	evidence	evidence	NOUN
ijtc-636	187	2	from	from	ADP
ijtc-636	187	3	china	china	PROPN
ijtc-636	187	4	.	.	PUNCT
ijtc-636	188	1	the	the	DET
ijtc-636	188	2	international	international	ADJ
ijtc-636	188	3	journal	journal	NOUN
ijtc-636	188	4	of	of	ADP
ijtc-636	188	5	accounting	accounting	NOUN
ijtc-636	188	6	,	,	PUNCT
ijtc-636	188	7	47(1	47(1	NUM
ijtc-636	188	8	)	)	PUNCT
ijtc-636	188	9	,	,	PUNCT
ijtc-636	188	10	109–138	109–138	NUM
ijtc-636	188	11	.	.	PUNCT
ijtc-636	189	1	https://doi.org/https://doi.org/10.1016/j.intacc.2011.12.006	https://doi.org/https://doi.org/10.1016/j.intacc.2011.12.006	PROPN
ijtc-636	189	2	garcia	garcia	PROPN
ijtc-636	189	3	-	-	PUNCT
ijtc-636	189	4	blandon	blandon	PROPN
ijtc-636	189	5	,	,	PUNCT
ijtc-636	189	6	j.	j.	PROPN
ijtc-636	189	7	,	,	PUNCT
ijtc-636	189	8	&	&	CCONJ
ijtc-636	189	9	argiles	argiles	PROPN
ijtc-636	189	10	-	-	PUNCT
ijtc-636	189	11	bosch	bosch	PROPN
ijtc-636	189	12	,	,	PUNCT
ijtc-636	189	13	j.	j.	PROPN
ijtc-636	189	14	m.	m.	PROPN
ijtc-636	189	15	(	(	PUNCT
ijtc-636	189	16	2017	2017	NUM
ijtc-636	189	17	)	)	PUNCT
ijtc-636	189	18	.	.	PUNCT
ijtc-636	190	1	the	the	DET
ijtc-636	190	2	interaction	interaction	NOUN
ijtc-636	190	3	effects	effect	NOUN
ijtc-636	190	4	of	of	ADP
ijtc-636	190	5	firm	firm	ADJ
ijtc-636	190	6	and	and	CCONJ
ijtc-636	190	7	partner	partner	NOUN
ijtc-636	190	8	tenure	tenure	NOUN
ijtc-636	190	9	on	on	ADP
ijtc-636	190	10	audit	audit	NOUN
ijtc-636	190	11	quality	quality	NOUN
ijtc-636	190	12	.	.	PUNCT
ijtc-636	191	1	accounting	accounting	NOUN
ijtc-636	191	2	and	and	CCONJ
ijtc-636	191	3	business	business	NOUN
ijtc-636	191	4	research	research	NOUN
ijtc-636	191	5	,	,	PUNCT
ijtc-636	191	6	47(7	47(7	NOUN
ijtc-636	191	7	)	)	PUNCT
ijtc-636	191	8	,	,	PUNCT
ijtc-636	191	9	810–830	810–830	NUM
ijtc-636	191	10	.	.	PUNCT
ijtc-636	192	1	https://doi.org/10.1080/00014788.2017.1289073	https://doi.org/10.1080/00014788.2017.1289073	PROPN
ijtc-636	192	2	gonzález	gonzález	PROPN
ijtc-636	192	3	-	-	PUNCT
ijtc-636	192	4	díaz	díaz	PROPN
ijtc-636	192	5	,	,	PUNCT
ijtc-636	192	6	b.	b.	NOUN
ijtc-636	192	7	,	,	PUNCT
ijtc-636	192	8	garcía	garcía	ADJ
ijtc-636	192	9	-	-	PUNCT
ijtc-636	192	10	fernández	fernández	PROPN
ijtc-636	192	11	,	,	PUNCT
ijtc-636	192	12	r.	r.	PROPN
ijtc-636	192	13	,	,	PUNCT
ijtc-636	192	14	&	&	CCONJ
ijtc-636	192	15	lópez	lópez	NOUN
ijtc-636	192	16	-	-	PUNCT
ijtc-636	192	17	díaz	díaz	NOUN
ijtc-636	192	18	,	,	PUNCT
ijtc-636	192	19	a.	a.	NOUN
ijtc-636	192	20	(	(	PUNCT
ijtc-636	192	21	2015	2015	NUM
ijtc-636	192	22	)	)	PUNCT
ijtc-636	192	23	.	.	PUNCT
ijtc-636	193	1	auditor	auditor	NOUN
ijtc-636	193	2	tenure	tenure	NOUN
ijtc-636	193	3	and	and	CCONJ
ijtc-636	193	4	audit	audit	NOUN
ijtc-636	193	5	quality	quality	NOUN
ijtc-636	193	6	in	in	ADP
ijtc-636	193	7	spanish	spanish	ADJ
ijtc-636	193	8	state	state	NOUN
ijtc-636	193	9	-	-	PUNCT
ijtc-636	193	10	owned	own	VERB
ijtc-636	193	11	foundations	foundation	NOUN
ijtc-636	193	12	.	.	PUNCT
ijtc-636	194	1	revista	revista	PROPN
ijtc-636	194	2	de	de	PROPN
ijtc-636	194	3	contabilidad	contabilidad	PROPN
ijtc-636	194	4	-	-	PROPN
ijtc-636	194	5	spanish	spanish	ADJ
ijtc-636	194	6	accounting	accounting	NOUN
ijtc-636	194	7	review	review	NOUN
ijtc-636	194	8	,	,	PUNCT
ijtc-636	194	9	18(2	18(2	NUM
ijtc-636	194	10	)	)	PUNCT
ijtc-636	194	11	,	,	PUNCT
ijtc-636	194	12	115–126	115–126	NUM
ijtc-636	194	13	.	.	PUNCT
ijtc-636	195	1	https://doi.org/10.1016/j.rcsar.2014.04.001	https://doi.org/10.1016/j.rcsar.2014.04.001	PROPN
ijtc-636	195	2	hai	hai	PROPN
ijtc-636	195	3	,	,	PUNCT
ijtc-636	195	4	p.	p.	PROPN
ijtc-636	195	5	t.	t.	PROPN
ijtc-636	195	6	,	,	PUNCT
ijtc-636	195	7	toan	toan	PROPN
ijtc-636	195	8	,	,	PUNCT
ijtc-636	195	9	l.	l.	PROPN
ijtc-636	195	10	d.	d.	PROPN
ijtc-636	195	11	,	,	PUNCT
ijtc-636	195	12	&	&	CCONJ
ijtc-636	195	13	quy	quy	PROPN
ijtc-636	195	14	,	,	PUNCT
ijtc-636	195	15	n.	n.	PROPN
ijtc-636	195	16	l.	l.	PROPN
ijtc-636	195	17	d.	d.	PROPN
ijtc-636	195	18	(	(	PUNCT
ijtc-636	195	19	2019	2019	NUM
ijtc-636	195	20	)	)	PUNCT
ijtc-636	195	21	.	.	PUNCT
ijtc-636	196	1	effect	effect	NOUN
ijtc-636	196	2	of	of	ADP
ijtc-636	196	3	audit	audit	NOUN
ijtc-636	196	4	rotation	rotation	NOUN
ijtc-636	196	5	,	,	PUNCT
ijtc-636	196	6	audit	audit	NOUN
ijtc-636	196	7	fee	fee	NOUN
ijtc-636	196	8	and	and	CCONJ
ijtc-636	196	9	auditor	auditor	NOUN
ijtc-636	196	10	competence	competence	NOUN
ijtc-636	196	11	to	to	PART
ijtc-636	196	12	motivation	motivation	VERB
ijtc-636	196	13	auditor	auditor	NOUN
ijtc-636	196	14	and	and	CCONJ
ijtc-636	196	15	audit	audit	NOUN
ijtc-636	196	16	quality	quality	NOUN
ijtc-636	196	17	:	:	PUNCT
ijtc-636	196	18	empirical	empirical	ADJ
ijtc-636	196	19	evidence	evidence	NOUN
ijtc-636	196	20	in	in	ADP
ijtc-636	196	21	vietnam	vietnam	PROPN
ijtc-636	196	22	.	.	PUNCT
ijtc-636	197	1	academy	academy	PROPN
ijtc-636	197	2	of	of	ADP
ijtc-636	197	3	accounting	accounting	PROPN
ijtc-636	197	4	and	and	CCONJ
ijtc-636	197	5	financial	financial	ADJ
ijtc-636	197	6	studies	study	NOUN
ijtc-636	197	7	journal	journal	NOUN
ijtc-636	197	8	,	,	PUNCT
ijtc-636	197	9	23(2	23(2	NUM
ijtc-636	197	10	)	)	PUNCT
ijtc-636	197	11	.	.	PUNCT
ijtc-636	198	1	handoko	handoko	PROPN
ijtc-636	198	2	,	,	PUNCT
ijtc-636	198	3	b.	b.	PROPN
ijtc-636	198	4	,	,	PUNCT
ijtc-636	198	5	&	&	CCONJ
ijtc-636	198	6	soepriyanto	soepriyanto	PROPN
ijtc-636	198	7	,	,	PUNCT
ijtc-636	198	8	g.	g.	PROPN
ijtc-636	198	9	(	(	PUNCT
ijtc-636	198	10	2018	2018	NUM
ijtc-636	198	11	)	)	PUNCT
ijtc-636	198	12	.	.	PUNCT
ijtc-636	199	1	merunut	merunut	PROPN
ijtc-636	199	2	kasus	kasus	PROPN
ijtc-636	199	3	snp	snp	PROPN
ijtc-636	199	4	finance	finance	PROPN
ijtc-636	199	5	&	&	CCONJ
ijtc-636	199	6	auditor	auditor	PROPN
ijtc-636	199	7	deloitte	deloitte	PROPN
ijtc-636	199	8	indonesia	indonesia	PROPN
ijtc-636	199	9	(	(	PUNCT
ijtc-636	199	10	1	1	NUM
ijtc-636	199	11	)	)	PUNCT
ijtc-636	199	12	.	.	PUNCT
ijtc-636	200	1	accounting.binus.ac.id	accounting.binus.ac.id	PROPN
ijtc-636	200	2	.	.	PROPN
ijtc-636	200	3	jadiyappa	jadiyappa	PROPN
ijtc-636	200	4	,	,	PUNCT
ijtc-636	200	5	n.	n.	PROPN
ijtc-636	200	6	,	,	PUNCT
ijtc-636	200	7	hickman	hickman	PROPN
ijtc-636	200	8	,	,	PUNCT
ijtc-636	200	9	l.	l.	PROPN
ijtc-636	200	10	e.	e.	PROPN
ijtc-636	200	11	,	,	PUNCT
ijtc-636	200	12	kakani	kakani	PROPN
ijtc-636	200	13	,	,	PUNCT
ijtc-636	200	14	r.	r.	PROPN
ijtc-636	200	15	k.	k.	PROPN
ijtc-636	200	16	,	,	PUNCT
ijtc-636	200	17	&	&	CCONJ
ijtc-636	200	18	abidi	abidi	PROPN
ijtc-636	200	19	,	,	PUNCT
ijtc-636	200	20	q.	q.	PROPN
ijtc-636	200	21	(	(	PUNCT
ijtc-636	200	22	2021	2021	NUM
ijtc-636	200	23	)	)	PUNCT
ijtc-636	200	24	.	.	PUNCT
ijtc-636	201	1	auditor	auditor	NOUN
ijtc-636	201	2	tenure	tenure	NOUN
ijtc-636	201	3	and	and	CCONJ
ijtc-636	201	4	audit	audit	NOUN
ijtc-636	201	5	quality	quality	NOUN
ijtc-636	201	6	:	:	PUNCT
ijtc-636	201	7	an	an	DET
ijtc-636	201	8	investigation	investigation	NOUN
ijtc-636	201	9	of	of	ADP
ijtc-636	201	10	moderating	moderate	VERB
ijtc-636	201	11	factors	factor	NOUN
ijtc-636	201	12	prior	prior	ADV
ijtc-636	201	13	to	to	ADP
ijtc-636	201	14	the	the	DET
ijtc-636	201	15	commencement	commencement	NOUN
ijtc-636	201	16	of	of	ADP
ijtc-636	201	17	mandatory	mandatory	ADJ
ijtc-636	201	18	rotations	rotation	NOUN
ijtc-636	201	19	in	in	ADP
ijtc-636	201	20	india	india	PROPN
ijtc-636	201	21	.	.	PUNCT
ijtc-636	202	1	managerial	managerial	ADJ
ijtc-636	202	2	auditing	auditing	NOUN
ijtc-636	202	3	journal	journal	NOUN
ijtc-636	202	4	,	,	PUNCT
ijtc-636	202	5	36(5	36(5	NUM
ijtc-636	202	6	)	)	PUNCT
ijtc-636	202	7	,	,	PUNCT
ijtc-636	202	8	724–743	724–743	NUM
ijtc-636	202	9	.	.	PUNCT
ijtc-636	203	1	https://doi.org/10.1108/maj-12-2020-2957	https://doi.org/10.1108/maj-12-2020-2957	NOUN
ijtc-636	203	2	jensen	jensen	PROPN
ijtc-636	203	3	,	,	PUNCT
ijtc-636	203	4	m.	m.	PROPN
ijtc-636	203	5	c.	c.	PROPN
ijtc-636	203	6	,	,	PUNCT
ijtc-636	203	7	&	&	CCONJ
ijtc-636	203	8	meckling	meckling	PROPN
ijtc-636	203	9	,	,	PUNCT
ijtc-636	203	10	w.	w.	PROPN
ijtc-636	203	11	h.	h.	PROPN
ijtc-636	203	12	(	(	PUNCT
ijtc-636	203	13	1976	1976	NUM
ijtc-636	203	14	)	)	PUNCT
ijtc-636	203	15	.	.	PUNCT
ijtc-636	204	1	theory	theory	NOUN
ijtc-636	204	2	of	of	ADP
ijtc-636	204	3	the	the	DET
ijtc-636	204	4	firm	firm	NOUN
ijtc-636	204	5	:	:	PUNCT
ijtc-636	204	6	managerial	managerial	ADJ
ijtc-636	204	7	behavior	behavior	NOUN
ijtc-636	204	8	,	,	PUNCT
ijtc-636	204	9	agency	agency	NOUN
ijtc-636	204	10	costs	cost	NOUN
ijtc-636	204	11	and	and	CCONJ
ijtc-636	204	12	ownership	ownership	NOUN
ijtc-636	204	13	structure	structure	NOUN
ijtc-636	204	14	.	.	PUNCT
ijtc-636	205	1	journal	journal	NOUN
ijtc-636	205	2	of	of	ADP
ijtc-636	205	3	financial	financial	ADJ
ijtc-636	205	4	economics	economic	NOUN
ijtc-636	205	5	,	,	PUNCT
ijtc-636	205	6	3(4	3(4	NUM
ijtc-636	205	7	)	)	PUNCT
ijtc-636	205	8	,	,	PUNCT
ijtc-636	205	9	305–360	305–360	NUM
ijtc-636	205	10	.	.	PUNCT
ijtc-636	206	1	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ijtc-636	206	2	kalanjati	kalanjati	PROPN
ijtc-636	206	3	,	,	PUNCT
ijtc-636	206	4	d.	d.	PROPN
ijtc-636	206	5	s.	s.	PROPN
ijtc-636	206	6	,	,	PUNCT
ijtc-636	206	7	nasution	nasution	PROPN
ijtc-636	206	8	,	,	PUNCT
ijtc-636	206	9	d.	d.	PROPN
ijtc-636	206	10	,	,	PUNCT
ijtc-636	206	11	jonnergård	jonnergård	PROPN
ijtc-636	206	12	,	,	PUNCT
ijtc-636	206	13	k.	k.	PROPN
ijtc-636	206	14	,	,	PUNCT
ijtc-636	206	15	&	&	CCONJ
ijtc-636	206	16	sutedjo	sutedjo	PROPN
ijtc-636	206	17	,	,	PUNCT
ijtc-636	206	18	s.	s.	PROPN
ijtc-636	206	19	(	(	PUNCT
ijtc-636	206	20	2019	2019	NUM
ijtc-636	206	21	)	)	PUNCT
ijtc-636	206	22	.	.	PUNCT
ijtc-636	207	1	auditor	auditor	NOUN
ijtc-636	207	2	rotations	rotation	NOUN
ijtc-636	207	3	and	and	CCONJ
ijtc-636	207	4	audit	audit	NOUN
ijtc-636	207	5	quality	quality	NOUN
ijtc-636	207	6	.	.	PUNCT
ijtc-636	208	1	asian	asian	ADJ
ijtc-636	208	2	review	review	NOUN
ijtc-636	208	3	of	of	ADP
ijtc-636	208	4	accounting	accounting	NOUN
ijtc-636	208	5	,	,	PUNCT
ijtc-636	208	6	27(4	27(4	PROPN
ijtc-636	208	7	)	)	PUNCT
ijtc-636	208	8	,	,	PUNCT
ijtc-636	208	9	639–660	639–660	NUM
ijtc-636	208	10	.	.	PUNCT
ijtc-636	209	1	https://doi.org/10.1108/ara-10-20180182	https://doi.org/10.1108/ara-10-20180182	PROPN
ijtc-636	209	2	malik	malik	PROPN
ijtc-636	209	3	,	,	PUNCT
ijtc-636	209	4	a.	a.	NOUN
ijtc-636	209	5	(	(	PUNCT
ijtc-636	209	6	2017	2017	NUM
ijtc-636	209	7	)	)	PUNCT
ijtc-636	209	8	.	.	PUNCT
ijtc-636	210	1	ernst	ernst	PROPN
ijtc-636	210	2	&	&	CCONJ
ijtc-636	210	3	young	young	PROPN
ijtc-636	210	4	indonesia	indonesia	PROPN
ijtc-636	210	5	didenda	didenda	PROPN
ijtc-636	210	6	di	di	PROPN
ijtc-636	210	7	as	as	ADP
ijtc-636	210	8	,	,	PUNCT
ijtc-636	210	9	ini	ini	PROPN
ijtc-636	210	10	tanggapan	tanggapan	PROPN
ijtc-636	210	11	indosat	indosat	VERB
ijtc-636	210	12	.	.	PUNCT
ijtc-636	211	1	tempo.co	tempo.co	X
ijtc-636	211	2	.	.	X
ijtc-636	211	3	nuri	nuri	PROPN
ijtc-636	211	4	,	,	PUNCT
ijtc-636	211	5	n.	n.	PROPN
ijtc-636	211	6	(	(	PUNCT
ijtc-636	211	7	2021	2021	NUM
ijtc-636	211	8	)	)	PUNCT
ijtc-636	211	9	.	.	PUNCT
ijtc-636	212	1	pengaruh	pengaruh	NOUN
ijtc-636	212	2	audit	audit	NOUN
ijtc-636	212	3	tenure	tenure	NOUN
ijtc-636	212	4	,	,	PUNCT
ijtc-636	212	5	audit	audit	NOUN
ijtc-636	212	6	fee	fee	NOUN
ijtc-636	212	7	,	,	PUNCT
ijtc-636	212	8	ukuran	ukuran	PROPN
ijtc-636	212	9	perusahaan	perusahaan	PROPN
ijtc-636	212	10	dan	dan	PROPN
ijtc-636	212	11	spesialisasi	spesialisasi	PROPN
ijtc-636	212	12	auditor	auditor	PROPN
ijtc-636	212	13	terhadap	terhadap	PROPN
ijtc-636	212	14	kualitas	kualitas	PROPN
ijtc-636	212	15	audit	audit	PROPN
ijtc-636	212	16	.	.	PUNCT
ijtc-636	213	1	paper	paper	NOUN
ijtc-636	213	2	knowledge	knowledge	NOUN
ijtc-636	213	3	.	.	PUNCT
ijtc-636	214	1	toward	toward	ADP
ijtc-636	214	2	a	a	DET
ijtc-636	214	3	media	medium	NOUN
ijtc-636	214	4	history	history	NOUN
ijtc-636	214	5	of	of	ADP
ijtc-636	214	6	documents	document	NOUN
ijtc-636	214	7	.	.	PUNCT
ijtc-636	215	1	palalangan	palalangan	VERB
ijtc-636	215	2	,	,	PUNCT
ijtc-636	215	3	c.	c.	PROPN
ijtc-636	215	4	a.	a.	PROPN
ijtc-636	215	5	,	,	PUNCT
ijtc-636	215	6	halik	halik	PROPN
ijtc-636	215	7	,	,	PUNCT
ijtc-636	215	8	j.	j.	PROPN
ijtc-636	215	9	b.	b.	PROPN
ijtc-636	215	10	,	,	PUNCT
ijtc-636	215	11	&	&	CCONJ
ijtc-636	215	12	halik	halik	PROPN
ijtc-636	215	13	,	,	PUNCT
ijtc-636	215	14	m.	m.	NOUN
ijtc-636	215	15	y.	y.	PROPN
ijtc-636	215	16	(	(	PUNCT
ijtc-636	215	17	2019a	2019a	NUM
ijtc-636	215	18	)	)	PUNCT
ijtc-636	215	19	.	.	PUNCT
ijtc-636	216	1	pengaruh	pengaruh	NOUN
ijtc-636	216	2	audit	audit	NOUN
ijtc-636	216	3	tenure	tenure	NOUN
ijtc-636	216	4	,	,	PUNCT
ijtc-636	217	1	rotasi	rotasi	PROPN
ijtc-636	217	2	audit	audit	PROPN
ijtc-636	217	3	dan	dan	PROPN
ijtc-636	217	4	ukuran	ukuran	PROPN
ijtc-636	217	5	kantor	kantor	PROPN
ijtc-636	217	6	akuntan	akuntan	PROPN
ijtc-636	217	7	publik	publik	PROPN
ijtc-636	217	8	(	(	PUNCT
ijtc-636	217	9	kap	kap	PROPN
ijtc-636	217	10	)	)	PUNCT
ijtc-636	217	11	terhadap	terhadap	PROPN
ijtc-636	217	12	kualitas	kualitas	PROPN
ijtc-636	217	13	audit	audit	PROPN
ijtc-636	217	14	.	.	PUNCT
ijtc-636	218	1	jurnal	jurnal	PROPN
ijtc-636	218	2	buana	buana	PROPN
ijtc-636	218	3	akuntansi	akuntansi	PROPN
ijtc-636	218	4	,	,	PUNCT
ijtc-636	218	5	4(2	4(2	NUM
ijtc-636	218	6	)	)	PUNCT
ijtc-636	218	7	,	,	PUNCT
ijtc-636	218	8	42–58	42–58	NUM
ijtc-636	218	9	.	.	PUNCT
ijtc-636	219	1	https://doi.org/https://doi.org/10.36805/akuntansi.v4i2.878	https://doi.org/https://doi.org/10.36805/akuntansi.v4i2.878	ADV
ijtc-636	219	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-636	219	3	the	the	DET
ijtc-636	219	4	effects	effect	NOUN
ijtc-636	219	5	of	of	ADP
ijtc-636	219	6	audit	audit	NOUN
ijtc-636	219	7	firm	firm	ADJ
ijtc-636	219	8	size	size	NOUN
ijtc-636	219	9	,	,	PUNCT
ijtc-636	219	10	audit	audit	NOUN
ijtc-636	219	11	tenure	tenure	NOUN
ijtc-636	219	12	,	,	PUNCT
ijtc-636	219	13	and	and	CCONJ
ijtc-636	219	14	audit	audit	NOUN
ijtc-636	219	15	rotation	rotation	NOUN
ijtc-636	219	16	on	on	ADP
ijtc-636	219	17	audit	audit	NOUN
ijtc-636	219	18	quality	quality	PROPN
ijtc-636	219	19	salman	salman	PROPN
ijtc-636	219	20	&	&	CCONJ
ijtc-636	219	21	setyaningrum	setyaningrum	PROPN
ijtc-636	219	22	102	102	NUM
ijtc-636	219	23	|	|	ADV
ijtc-636	219	24	ilomata	ilomata	PROPN
ijtc-636	219	25	international	international	ADJ
ijtc-636	219	26	journal	journal	NOUN
ijtc-636	219	27	of	of	ADP
ijtc-636	219	28	tax	tax	PROPN
ijtc-636	219	29	&	&	CCONJ
ijtc-636	219	30	accounting	accounting	PROPN
ijtc-636	219	31	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	219	32	palalangan	palalangan	NOUN
ijtc-636	219	33	,	,	PUNCT
ijtc-636	219	34	c.	c.	PROPN
ijtc-636	219	35	a.	a.	PROPN
ijtc-636	219	36	,	,	PUNCT
ijtc-636	219	37	halik	halik	PROPN
ijtc-636	219	38	,	,	PUNCT
ijtc-636	219	39	j.	j.	PROPN
ijtc-636	219	40	b.	b.	PROPN
ijtc-636	219	41	,	,	PUNCT
ijtc-636	219	42	&	&	CCONJ
ijtc-636	219	43	halik	halik	PROPN
ijtc-636	219	44	,	,	PUNCT
ijtc-636	219	45	m.	m.	NOUN
ijtc-636	219	46	y.	y.	PROPN
ijtc-636	219	47	(	(	PUNCT
ijtc-636	219	48	2019b	2019b	NUM
ijtc-636	219	49	)	)	PUNCT
ijtc-636	219	50	.	.	PUNCT
ijtc-636	220	1	pengaruh	pengaruh	NOUN
ijtc-636	220	2	audit	audit	NOUN
ijtc-636	220	3	tenure	tenure	NOUN
ijtc-636	220	4	,	,	PUNCT
ijtc-636	221	1	rotasi	rotasi	PROPN
ijtc-636	221	2	audit	audit	PROPN
ijtc-636	221	3	dan	dan	PROPN
ijtc-636	221	4	ukuran	ukuran	PROPN
ijtc-636	221	5	kantor	kantor	PROPN
ijtc-636	221	6	akuntan	akuntan	PROPN
ijtc-636	221	7	publik	publik	PROPN
ijtc-636	221	8	(	(	PUNCT
ijtc-636	221	9	kap	kap	PROPN
ijtc-636	221	10	)	)	PUNCT
ijtc-636	221	11	terhadap	terhadap	PROPN
ijtc-636	221	12	kualitas	kualitas	PROPN
ijtc-636	221	13	audit	audit	PROPN
ijtc-636	221	14	.	.	PUNCT
ijtc-636	222	1	jurnal	jurnal	PROPN
ijtc-636	222	2	buana	buana	PROPN
ijtc-636	222	3	akuntansi	akuntansi	PROPN
ijtc-636	222	4	,	,	PUNCT
ijtc-636	222	5	4(2	4(2	NUM
ijtc-636	222	6	)	)	PUNCT
ijtc-636	222	7	,	,	PUNCT
ijtc-636	222	8	42–58	42–58	NUM
ijtc-636	222	9	.	.	PUNCT
ijtc-636	223	1	paputungan	paputungan	PROPN
ijtc-636	223	2	,	,	PUNCT
ijtc-636	223	3	r.	r.	PROPN
ijtc-636	223	4	d.	d.	PROPN
ijtc-636	223	5	,	,	PUNCT
ijtc-636	223	6	&	&	CCONJ
ijtc-636	223	7	kaluge	kaluge	PROPN
ijtc-636	223	8	,	,	PUNCT
ijtc-636	223	9	d.	d.	PROPN
ijtc-636	223	10	(	(	PUNCT
ijtc-636	223	11	2018a	2018a	NUM
ijtc-636	223	12	)	)	PUNCT
ijtc-636	223	13	.	.	PUNCT
ijtc-636	224	1	pengaruh	pengaruh	PROPN
ijtc-636	224	2	masa	masa	PROPN
ijtc-636	224	3	perikatan	perikatan	PROPN
ijtc-636	224	4	audit	audit	NOUN
ijtc-636	225	1	,	,	PUNCT
ijtc-636	225	2	rotasi	rotasi	PROPN
ijtc-636	225	3	audit	audit	PROPN
ijtc-636	225	4	dan	dan	PROPN
ijtc-636	225	5	ukuran	ukuran	PROPN
ijtc-636	225	6	kantor	kantor	PROPN
ijtc-636	225	7	akuntan	akuntan	PROPN
ijtc-636	225	8	publik	publik	PROPN
ijtc-636	225	9	terhadap	terhadap	PROPN
ijtc-636	225	10	kualitas	kualitas	PROPN
ijtc-636	225	11	audit	audit	PROPN
ijtc-636	225	12	.	.	PUNCT
ijtc-636	226	1	jurnal	jurnal	ADJ
ijtc-636	226	2	reviu	reviu	PROPN
ijtc-636	226	3	akuntansi	akuntansi	PROPN
ijtc-636	226	4	dan	dan	PROPN
ijtc-636	226	5	keuangan	keuangan	PROPN
ijtc-636	226	6	,	,	PUNCT
ijtc-636	226	7	8(1	8(1	NOUN
ijtc-636	226	8	)	)	PUNCT
ijtc-636	226	9	,	,	PUNCT
ijtc-636	226	10	93	93	NUM
ijtc-636	226	11	.	.	PUNCT
ijtc-636	227	1	https://doi.org/10.22219/jrak.v8i1.29	https://doi.org/10.22219/jrak.v8i1.29	NOUN
ijtc-636	227	2	paputungan	paputungan	NOUN
ijtc-636	227	3	,	,	PUNCT
ijtc-636	227	4	r.	r.	PROPN
ijtc-636	227	5	d.	d.	PROPN
ijtc-636	227	6	,	,	PUNCT
ijtc-636	227	7	&	&	CCONJ
ijtc-636	227	8	kaluge	kaluge	PROPN
ijtc-636	227	9	,	,	PUNCT
ijtc-636	227	10	d.	d.	PROPN
ijtc-636	227	11	(	(	PUNCT
ijtc-636	227	12	2018b	2018b	NUM
ijtc-636	227	13	)	)	PUNCT
ijtc-636	227	14	.	.	PUNCT
ijtc-636	228	1	pengaruh	pengaruh	PROPN
ijtc-636	228	2	masa	masa	PROPN
ijtc-636	228	3	perikatan	perikatan	PROPN
ijtc-636	228	4	audit	audit	NOUN
ijtc-636	229	1	,	,	PUNCT
ijtc-636	229	2	rotasi	rotasi	PROPN
ijtc-636	229	3	audit	audit	PROPN
ijtc-636	229	4	dan	dan	PROPN
ijtc-636	229	5	ukuran	ukuran	PROPN
ijtc-636	229	6	kantor	kantor	PROPN
ijtc-636	229	7	akuntan	akuntan	PROPN
ijtc-636	229	8	publik	publik	PROPN
ijtc-636	229	9	terhadap	terhadap	PROPN
ijtc-636	229	10	kualitas	kualitas	PROPN
ijtc-636	229	11	audit	audit	PROPN
ijtc-636	229	12	.	.	PUNCT
ijtc-636	230	1	jurnal	jurnal	ADJ
ijtc-636	230	2	reviu	reviu	PROPN
ijtc-636	230	3	akuntansi	akuntansi	PROPN
ijtc-636	230	4	dan	dan	PROPN
ijtc-636	230	5	keuangan	keuangan	PROPN
ijtc-636	230	6	,	,	PUNCT
ijtc-636	230	7	8(1	8(1	NOUN
ijtc-636	230	8	)	)	PUNCT
ijtc-636	230	9	,	,	PUNCT
ijtc-636	230	10	93	93	NUM
ijtc-636	230	11	.	.	PUNCT
ijtc-636	231	1	https://doi.org/10.22219/jrak.v8i1.29	https://doi.org/10.22219/jrak.v8i1.29	PROPN
ijtc-636	231	2	pham	pham	PROPN
ijtc-636	231	3	,	,	PUNCT
ijtc-636	231	4	n.	n.	PROPN
ijtc-636	231	5	k.	k.	PROPN
ijtc-636	231	6	,	,	PUNCT
ijtc-636	231	7	duong	duong	PROPN
ijtc-636	231	8	,	,	PUNCT
ijtc-636	231	9	h.	h.	PROPN
ijtc-636	231	10	n.	n.	PROPN
ijtc-636	231	11	,	,	PUNCT
ijtc-636	231	12	pham	pham	PROPN
ijtc-636	231	13	,	,	PUNCT
ijtc-636	231	14	t.	t.	PROPN
ijtc-636	231	15	q.	q.	PROPN
ijtc-636	231	16	,	,	PUNCT
ijtc-636	231	17	&	&	CCONJ
ijtc-636	231	18	ho	ho	PROPN
ijtc-636	231	19	,	,	PUNCT
ijtc-636	231	20	n.	n.	NOUN
ijtc-636	231	21	t.	t.	PROPN
ijtc-636	231	22	t.	t.	PROPN
ijtc-636	231	23	(	(	PUNCT
ijtc-636	231	24	2017a	2017a	NUM
ijtc-636	231	25	)	)	PUNCT
ijtc-636	231	26	.	.	PUNCT
ijtc-636	232	1	audit	audit	NOUN
ijtc-636	232	2	firm	firm	ADJ
ijtc-636	232	3	size	size	NOUN
ijtc-636	232	4	,	,	PUNCT
ijtc-636	232	5	audit	audit	NOUN
ijtc-636	232	6	fee	fee	NOUN
ijtc-636	232	7	,	,	PUNCT
ijtc-636	232	8	audit	audit	NOUN
ijtc-636	232	9	reputation	reputation	NOUN
ijtc-636	232	10	and	and	CCONJ
ijtc-636	232	11	audit	audit	NOUN
ijtc-636	232	12	quality	quality	NOUN
ijtc-636	232	13	:	:	PUNCT
ijtc-636	232	14	the	the	DET
ijtc-636	232	15	case	case	NOUN
ijtc-636	232	16	of	of	ADP
ijtc-636	232	17	listed	list	VERB
ijtc-636	232	18	companies	company	NOUN
ijtc-636	232	19	in	in	ADP
ijtc-636	232	20	vietnam	vietnam	PROPN
ijtc-636	232	21	.	.	PUNCT
ijtc-636	233	1	asian	asian	PROPN
ijtc-636	233	2	journal	journal	PROPN
ijtc-636	233	3	of	of	ADP
ijtc-636	233	4	finance	finance	PROPN
ijtc-636	233	5	&	&	CCONJ
ijtc-636	233	6	accounting	accounting	PROPN
ijtc-636	233	7	,	,	PUNCT
ijtc-636	233	8	9(1	9(1	NUM
ijtc-636	233	9	)	)	PUNCT
ijtc-636	233	10	,	,	PUNCT
ijtc-636	233	11	429	429	NUM
ijtc-636	233	12	.	.	PUNCT
ijtc-636	234	1	https://doi.org/10.5296/ajfa.v9i1.10074	https://doi.org/10.5296/ajfa.v9i1.10074	PROPN
ijtc-636	234	2	pham	pham	PROPN
ijtc-636	234	3	,	,	PUNCT
ijtc-636	234	4	n.	n.	PROPN
ijtc-636	234	5	k.	k.	PROPN
ijtc-636	234	6	,	,	PUNCT
ijtc-636	234	7	duong	duong	PROPN
ijtc-636	234	8	,	,	PUNCT
ijtc-636	234	9	h.	h.	PROPN
ijtc-636	234	10	n.	n.	PROPN
ijtc-636	234	11	,	,	PUNCT
ijtc-636	234	12	pham	pham	PROPN
ijtc-636	234	13	,	,	PUNCT
ijtc-636	234	14	t.	t.	PROPN
ijtc-636	234	15	q.	q.	PROPN
ijtc-636	234	16	,	,	PUNCT
ijtc-636	234	17	&	&	CCONJ
ijtc-636	234	18	ho	ho	PROPN
ijtc-636	234	19	,	,	PUNCT
ijtc-636	234	20	n.	n.	NOUN
ijtc-636	234	21	t.	t.	NOUN
ijtc-636	234	22	t.	t.	PROPN
ijtc-636	234	23	(	(	PUNCT
ijtc-636	234	24	2017b	2017b	NUM
ijtc-636	234	25	)	)	PUNCT
ijtc-636	234	26	.	.	PUNCT
ijtc-636	235	1	audit	audit	NOUN
ijtc-636	235	2	firm	firm	ADJ
ijtc-636	235	3	size	size	NOUN
ijtc-636	235	4	,	,	PUNCT
ijtc-636	235	5	audit	audit	NOUN
ijtc-636	235	6	fee	fee	NOUN
ijtc-636	235	7	,	,	PUNCT
ijtc-636	235	8	audit	audit	NOUN
ijtc-636	235	9	reputation	reputation	NOUN
ijtc-636	235	10	and	and	CCONJ
ijtc-636	235	11	audit	audit	NOUN
ijtc-636	235	12	quality	quality	NOUN
ijtc-636	235	13	:	:	PUNCT
ijtc-636	235	14	the	the	DET
ijtc-636	235	15	case	case	NOUN
ijtc-636	235	16	of	of	ADP
ijtc-636	235	17	listed	list	VERB
ijtc-636	235	18	companies	company	NOUN
ijtc-636	235	19	in	in	ADP
ijtc-636	235	20	vietnam	vietnam	PROPN
ijtc-636	235	21	.	.	PUNCT
ijtc-636	236	1	asian	asian	PROPN
ijtc-636	236	2	journal	journal	PROPN
ijtc-636	236	3	of	of	ADP
ijtc-636	236	4	finance	finance	PROPN
ijtc-636	236	5	&	&	CCONJ
ijtc-636	236	6	accounting	accounting	PROPN
ijtc-636	236	7	,	,	PUNCT
ijtc-636	236	8	9(1	9(1	NUM
ijtc-636	236	9	)	)	PUNCT
ijtc-636	236	10	,	,	PUNCT
ijtc-636	236	11	429	429	NUM
ijtc-636	236	12	.	.	PUNCT
ijtc-636	237	1	https://doi.org/10.5296/ajfa.v9i1.10074	https://doi.org/10.5296/ajfa.v9i1.10074	PROPN
ijtc-636	237	2	priyanti	priyanti	PROPN
ijtc-636	237	3	,	,	PUNCT
ijtc-636	237	4	d.	d.	PROPN
ijtc-636	237	5	f.	f.	PROPN
ijtc-636	237	6	,	,	PUNCT
ijtc-636	237	7	&	&	CCONJ
ijtc-636	237	8	uswati	uswati	PROPN
ijtc-636	237	9	dewi	dewi	PROPN
ijtc-636	237	10	,	,	PUNCT
ijtc-636	237	11	n.	n.	PROPN
ijtc-636	237	12	h.	h.	PROPN
ijtc-636	237	13	(	(	PUNCT
ijtc-636	237	14	2019	2019	NUM
ijtc-636	237	15	)	)	PUNCT
ijtc-636	237	16	.	.	PUNCT
ijtc-636	238	1	the	the	DET
ijtc-636	238	2	effect	effect	NOUN
ijtc-636	238	3	of	of	ADP
ijtc-636	238	4	audit	audit	NOUN
ijtc-636	238	5	tenure	tenure	NOUN
ijtc-636	238	6	,	,	PUNCT
ijtc-636	238	7	audit	audit	NOUN
ijtc-636	238	8	rotation	rotation	NOUN
ijtc-636	238	9	,	,	PUNCT
ijtc-636	238	10	accounting	accounting	NOUN
ijtc-636	238	11	firm	firm	ADJ
ijtc-636	238	12	size	size	NOUN
ijtc-636	238	13	,	,	PUNCT
ijtc-636	238	14	and	and	CCONJ
ijtc-636	238	15	client	client	NOUN
ijtc-636	238	16	’s	’s	PART
ijtc-636	238	17	company	company	NOUN
ijtc-636	238	18	size	size	NOUN
ijtc-636	238	19	on	on	ADP
ijtc-636	238	20	audit	audit	NOUN
ijtc-636	238	21	quality	quality	NOUN
ijtc-636	238	22	.	.	PUNCT
ijtc-636	239	1	the	the	DET
ijtc-636	239	2	indonesian	indonesian	ADJ
ijtc-636	239	3	accounting	accounting	PROPN
ijtc-636	239	4	review	review	PROPN
ijtc-636	239	5	,	,	PUNCT
ijtc-636	239	6	9(1	9(1	NUM
ijtc-636	239	7	)	)	PUNCT
ijtc-636	239	8	,	,	PUNCT
ijtc-636	239	9	1	1	X
ijtc-636	239	10	.	.	PUNCT
ijtc-636	240	1	https://doi.org/10.14414/tiar.v9i1.1528	https://doi.org/10.14414/tiar.v9i1.1528	NOUN
ijtc-636	240	2	purwanto	purwanto	NOUN
ijtc-636	240	3	,	,	PUNCT
ijtc-636	240	4	a.	a.	NOUN
ijtc-636	240	5	t.	t.	PROPN
ijtc-636	240	6	w.	w.	PROPN
ijtc-636	240	7	d.	d.	PROPN
ijtc-636	240	8	a.	a.	PROPN
ijtc-636	240	9	(	(	PUNCT
ijtc-636	240	10	2021a	2021a	NUM
ijtc-636	240	11	)	)	PUNCT
ijtc-636	240	12	.	.	PUNCT
ijtc-636	241	1	pengaruh	pengaruh	NOUN
ijtc-636	241	2	audit	audit	NOUN
ijtc-636	241	3	tenure	tenure	NOUN
ijtc-636	241	4	,	,	PUNCT
ijtc-636	241	5	rotasi	rotasi	PROPN
ijtc-636	241	6	kap	kap	PROPN
ijtc-636	241	7	,	,	PUNCT
ijtc-636	241	8	ukuran	ukuran	ADJ
ijtc-636	241	9	kap	kap	PROPN
ijtc-636	241	10	,	,	PUNCT
ijtc-636	241	11	dan	dan	PROPN
ijtc-636	241	12	spesialisasi	spesialisasi	PROPN
ijtc-636	241	13	industri	industri	PROPN
ijtc-636	241	14	auditor	auditor	PROPN
ijtc-636	241	15	terhadap	terhadap	PROPN
ijtc-636	241	16	kualitas	kualitas	PROPN
ijtc-636	241	17	audit	audit	PROPN
ijtc-636	241	18	.	.	PUNCT
ijtc-636	242	1	journal	journal	NOUN
ijtc-636	242	2	of	of	ADP
ijtc-636	242	3	chemical	chemical	ADJ
ijtc-636	242	4	information	information	NOUN
ijtc-636	242	5	and	and	CCONJ
ijtc-636	242	6	modeling	modeling	NOUN
ijtc-636	242	7	,	,	PUNCT
ijtc-636	242	8	53(9	53(9	NOUN
ijtc-636	242	9	)	)	PUNCT
ijtc-636	242	10	,	,	PUNCT
ijtc-636	242	11	1689–1699	1689–1699	NUM
ijtc-636	242	12	.	.	PUNCT
ijtc-636	243	1	purwanto	purwanto	NOUN
ijtc-636	243	2	,	,	PUNCT
ijtc-636	243	3	a.	a.	PROPN
ijtc-636	243	4	t.	t.	PROPN
ijtc-636	243	5	w.	w.	PROPN
ijtc-636	243	6	d.	d.	PROPN
ijtc-636	243	7	a.	a.	PROPN
ijtc-636	243	8	(	(	PUNCT
ijtc-636	243	9	2021b	2021b	NUM
ijtc-636	243	10	)	)	PUNCT
ijtc-636	243	11	.	.	PUNCT
ijtc-636	244	1	pengaruh	pengaruh	NOUN
ijtc-636	244	2	audit	audit	NOUN
ijtc-636	244	3	tenure	tenure	NOUN
ijtc-636	244	4	,	,	PUNCT
ijtc-636	244	5	rotasi	rotasi	PROPN
ijtc-636	244	6	kap	kap	PROPN
ijtc-636	244	7	,	,	PUNCT
ijtc-636	244	8	ukuran	ukuran	ADJ
ijtc-636	244	9	kap	kap	PROPN
ijtc-636	244	10	,	,	PUNCT
ijtc-636	244	11	dan	dan	PROPN
ijtc-636	244	12	spesialisasi	spesialisasi	PROPN
ijtc-636	244	13	industri	industri	PROPN
ijtc-636	244	14	auditor	auditor	PROPN
ijtc-636	244	15	terhadap	terhadap	PROPN
ijtc-636	244	16	kualitas	kualitas	PROPN
ijtc-636	244	17	audit	audit	PROPN
ijtc-636	244	18	.	.	PUNCT
ijtc-636	245	1	journal	journal	NOUN
ijtc-636	245	2	of	of	ADP
ijtc-636	245	3	chemical	chemical	ADJ
ijtc-636	245	4	information	information	NOUN
ijtc-636	245	5	and	and	CCONJ
ijtc-636	245	6	modeling	modeling	NOUN
ijtc-636	245	7	,	,	PUNCT
ijtc-636	245	8	53(9	53(9	NOUN
ijtc-636	245	9	)	)	PUNCT
ijtc-636	245	10	,	,	PUNCT
ijtc-636	245	11	1689–1699	1689–1699	NUM
ijtc-636	245	12	.	.	PUNCT
ijtc-636	246	1	rinanda	rinanda	PROPN
ijtc-636	246	2	,	,	PUNCT
ijtc-636	246	3	n.	n.	NOUN
ijtc-636	246	4	,	,	PUNCT
ijtc-636	246	5	&	&	CCONJ
ijtc-636	246	6	nurbaiti	nurbaiti	PROPN
ijtc-636	246	7	,	,	PUNCT
ijtc-636	246	8	a.	a.	NOUN
ijtc-636	246	9	(	(	PUNCT
ijtc-636	246	10	2018a	2018a	NUM
ijtc-636	246	11	)	)	PUNCT
ijtc-636	246	12	.	.	PUNCT
ijtc-636	247	1	pengaruh	pengaruh	NOUN
ijtc-636	247	2	audit	audit	NOUN
ijtc-636	247	3	tenure	tenure	NOUN
ijtc-636	247	4	,	,	PUNCT
ijtc-636	247	5	fee	fee	NOUN
ijtc-636	247	6	audit	audit	NOUN
ijtc-636	247	7	,	,	PUNCT
ijtc-636	247	8	ukuran	ukuran	ADJ
ijtc-636	247	9	kantor	kantor	PROPN
ijtc-636	247	10	akuntan	akuntan	PROPN
ijtc-636	247	11	publik	publik	PROPN
ijtc-636	247	12	dan	dan	PROPN
ijtc-636	247	13	spesialisasi	spesialisasi	PROPN
ijtc-636	247	14	auditor	auditor	PROPN
ijtc-636	247	15	terhadap	terhadap	PROPN
ijtc-636	247	16	kualitas	kualitas	PROPN
ijtc-636	247	17	audit	audit	NOUN
ijtc-636	247	18	(	(	PUNCT
ijtc-636	247	19	studi	studi	PROPN
ijtc-636	247	20	pada	pada	PROPN
ijtc-636	247	21	perusahaan	perusahaan	PROPN
ijtc-636	247	22	manufaktur	manufaktur	PROPN
ijtc-636	247	23	subsektor	subsektor	PROPN
ijtc-636	247	24	aneka	aneka	PROPN
ijtc-636	247	25	industri	industri	PROPN
ijtc-636	247	26	yang	yang	PROPN
ijtc-636	247	27	terdaftar	terdaftar	PROPN
ijtc-636	247	28	di	di	PROPN
ijtc-636	247	29	bursa	bursa	PROPN
ijtc-636	247	30	efek	efek	NOUN
ijtc-636	247	31	indonesia	indonesia	PROPN
ijtc-636	247	32	tahun	tahun	PROPN
ijtc-636	247	33	periode	periode	PROPN
ijtc-636	247	34	2012	2012	NUM
ijtc-636	247	35	-	-	SYM
ijtc-636	247	36	2016	2016	NUM
ijtc-636	247	37	)	)	PUNCT
ijtc-636	247	38	.	.	PUNCT
ijtc-636	248	1	e	e	X
ijtc-636	248	2	-	-	VERB
ijtc-636	248	3	proceeding	proceeding	NOUN
ijtc-636	248	4	of	of	ADP
ijtc-636	248	5	management	management	NOUN
ijtc-636	248	6	,	,	PUNCT
ijtc-636	248	7	5(2	5(2	NUM
ijtc-636	248	8	)	)	PUNCT
ijtc-636	248	9	,	,	PUNCT
ijtc-636	248	10	2108–2116	2108–2116	NUM
ijtc-636	248	11	.	.	PUNCT
ijtc-636	249	1	rinanda	rinanda	PROPN
ijtc-636	249	2	,	,	PUNCT
ijtc-636	249	3	n.	n.	NOUN
ijtc-636	249	4	,	,	PUNCT
ijtc-636	249	5	&	&	CCONJ
ijtc-636	249	6	nurbaiti	nurbaiti	PROPN
ijtc-636	249	7	,	,	PUNCT
ijtc-636	249	8	a.	a.	NOUN
ijtc-636	249	9	(	(	PUNCT
ijtc-636	249	10	2018b	2018b	NUM
ijtc-636	249	11	)	)	PUNCT
ijtc-636	249	12	.	.	PUNCT
ijtc-636	250	1	pengaruh	pengaruh	NOUN
ijtc-636	250	2	audit	audit	NOUN
ijtc-636	250	3	tenure	tenure	NOUN
ijtc-636	250	4	,	,	PUNCT
ijtc-636	250	5	fee	fee	NOUN
ijtc-636	250	6	audit	audit	NOUN
ijtc-636	250	7	,	,	PUNCT
ijtc-636	250	8	ukuran	ukuran	ADJ
ijtc-636	250	9	kantor	kantor	PROPN
ijtc-636	250	10	akuntan	akuntan	PROPN
ijtc-636	250	11	publik	publik	PROPN
ijtc-636	250	12	dan	dan	PROPN
ijtc-636	250	13	spesialisasi	spesialisasi	PROPN
ijtc-636	250	14	auditor	auditor	PROPN
ijtc-636	250	15	terhadap	terhadap	PROPN
ijtc-636	250	16	kualitas	kualitas	PROPN
ijtc-636	250	17	audit	audit	NOUN
ijtc-636	250	18	(	(	PUNCT
ijtc-636	250	19	studi	studi	PROPN
ijtc-636	250	20	pada	pada	PROPN
ijtc-636	250	21	perusahaan	perusahaan	PROPN
ijtc-636	250	22	manufaktur	manufaktur	PROPN
ijtc-636	250	23	subsektor	subsektor	PROPN
ijtc-636	250	24	aneka	aneka	PROPN
ijtc-636	250	25	industri	industri	PROPN
ijtc-636	250	26	yang	yang	PROPN
ijtc-636	250	27	terdaftar	terdaftar	PROPN
ijtc-636	250	28	di	di	PROPN
ijtc-636	250	29	bursa	bursa	PROPN
ijtc-636	250	30	efek	efek	NOUN
ijtc-636	250	31	indonesia	indonesia	PROPN
ijtc-636	250	32	tahun	tahun	PROPN
ijtc-636	250	33	periode	periode	PROPN
ijtc-636	250	34	2012	2012	NUM
ijtc-636	250	35	-	-	SYM
ijtc-636	250	36	2016	2016	NUM
ijtc-636	250	37	)	)	PUNCT
ijtc-636	250	38	.	.	PUNCT
ijtc-636	251	1	e	e	X
ijtc-636	251	2	-	-	VERB
ijtc-636	251	3	proceeding	proceeding	NOUN
ijtc-636	251	4	of	of	ADP
ijtc-636	251	5	management	management	NOUN
ijtc-636	251	6	,	,	PUNCT
ijtc-636	251	7	5(2	5(2	NUM
ijtc-636	251	8	)	)	PUNCT
ijtc-636	251	9	,	,	PUNCT
ijtc-636	251	10	2108–2116	2108–2116	NUM
ijtc-636	251	11	.	.	PUNCT
ijtc-636	252	1	sitta	sitta	PROPN
ijtc-636	252	2	,	,	PUNCT
ijtc-636	252	3	d.	d.	PROPN
ijtc-636	252	4	(	(	PUNCT
ijtc-636	252	5	2018a	2018a	NUM
ijtc-636	252	6	)	)	PUNCT
ijtc-636	252	7	.	.	PUNCT
ijtc-636	253	1	pengaruh	pengaruh	NOUN
ijtc-636	253	2	fee	fee	NOUN
ijtc-636	253	3	audit	audit	NOUN
ijtc-636	253	4	,	,	PUNCT
ijtc-636	253	5	audit	audit	NOUN
ijtc-636	253	6	tenure	tenure	NOUN
ijtc-636	253	7	,	,	PUNCT
ijtc-636	253	8	rotasi	rotasi	PROPN
ijtc-636	253	9	kap	kap	PROPN
ijtc-636	253	10	dan	dan	PROPN
ijtc-636	253	11	ukuran	ukuran	PROPN
ijtc-636	253	12	perusahaan	perusahaan	PROPN
ijtc-636	253	13	klien	klien	PROPN
ijtc-636	253	14	terhadap	terhadap	PROPN
ijtc-636	253	15	kualitas	kualitas	PROPN
ijtc-636	253	16	audit	audit	PROPN
ijtc-636	253	17	.	.	PUNCT
ijtc-636	254	1	jurnal	jurnal	ADJ
ijtc-636	254	2	akuntansi	akuntansi	PROPN
ijtc-636	254	3	trisakti	trisakti	PROPN
ijtc-636	254	4	,	,	PUNCT
ijtc-636	254	5	5	5	NUM
ijtc-636	254	6	,	,	PUNCT
ijtc-636	254	7	81–94	81–94	NUM
ijtc-636	254	8	.	.	PUNCT
ijtc-636	255	1	sitta	sitta	PROPN
ijtc-636	255	2	,	,	PUNCT
ijtc-636	255	3	d.	d.	PROPN
ijtc-636	255	4	(	(	PUNCT
ijtc-636	255	5	2018b	2018b	NUM
ijtc-636	255	6	)	)	PUNCT
ijtc-636	255	7	.	.	PUNCT
ijtc-636	256	1	pengaruh	pengaruh	NOUN
ijtc-636	256	2	fee	fee	NOUN
ijtc-636	256	3	audit	audit	NOUN
ijtc-636	256	4	,	,	PUNCT
ijtc-636	256	5	audit	audit	NOUN
ijtc-636	256	6	tenure	tenure	NOUN
ijtc-636	256	7	,	,	PUNCT
ijtc-636	256	8	rotasi	rotasi	PROPN
ijtc-636	256	9	kap	kap	PROPN
ijtc-636	256	10	dan	dan	PROPN
ijtc-636	256	11	ukuran	ukuran	PROPN
ijtc-636	256	12	perusahaan	perusahaan	PROPN
ijtc-636	256	13	klien	klien	PROPN
ijtc-636	256	14	terhadap	terhadap	PROPN
ijtc-636	256	15	kualitas	kualitas	PROPN
ijtc-636	256	16	audit	audit	PROPN
ijtc-636	256	17	.	.	PUNCT
ijtc-636	257	1	jurnal	jurnal	ADJ
ijtc-636	257	2	akuntansi	akuntansi	PROPN
ijtc-636	257	3	trisakti	trisakti	PROPN
ijtc-636	257	4	,	,	PUNCT
ijtc-636	257	5	5	5	NUM
ijtc-636	257	6	,	,	PUNCT
ijtc-636	257	7	81–94	81–94	NUM
ijtc-636	257	8	.	.	PUNCT
ijtc-636	258	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-636	258	2	the	the	DET
ijtc-636	258	3	effects	effect	NOUN
ijtc-636	258	4	of	of	ADP
ijtc-636	258	5	audit	audit	NOUN
ijtc-636	258	6	firm	firm	ADJ
ijtc-636	258	7	size	size	NOUN
ijtc-636	258	8	,	,	PUNCT
ijtc-636	258	9	audit	audit	NOUN
ijtc-636	258	10	tenure	tenure	NOUN
ijtc-636	258	11	,	,	PUNCT
ijtc-636	258	12	and	and	CCONJ
ijtc-636	258	13	audit	audit	NOUN
ijtc-636	258	14	rotation	rotation	NOUN
ijtc-636	258	15	on	on	ADP
ijtc-636	258	16	audit	audit	NOUN
ijtc-636	258	17	quality	quality	PROPN
ijtc-636	258	18	salman	salman	PROPN
ijtc-636	258	19	&	&	CCONJ
ijtc-636	258	20	setyaningrum	setyaningrum	PROPN
ijtc-636	258	21	103	103	NUM
ijtc-636	258	22	|	|	NOUN
ijtc-636	258	23	ilomata	ilomata	PROPN
ijtc-636	258	24	international	international	ADJ
ijtc-636	258	25	journal	journal	NOUN
ijtc-636	258	26	of	of	ADP
ijtc-636	258	27	tax	tax	PROPN
ijtc-636	258	28	&	&	CCONJ
ijtc-636	258	29	accounting	accounting	PROPN
ijtc-636	258	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-636	258	31	soares	soares	PROPN
ijtc-636	258	32	,	,	PUNCT
ijtc-636	258	33	c.	c.	PROPN
ijtc-636	258	34	,	,	PUNCT
ijtc-636	258	35	nyoman	nyoman	PROPN
ijtc-636	258	36	,	,	PUNCT
ijtc-636	258	37	n.	n.	PROPN
ijtc-636	258	38	,	,	PUNCT
ijtc-636	258	39	suryandari	suryandari	PROPN
ijtc-636	258	40	,	,	PUNCT
ijtc-636	258	41	a.	a.	PROPN
ijtc-636	258	42	,	,	PUNCT
ijtc-636	258	43	agung	agung	PROPN
ijtc-636	258	44	,	,	PUNCT
ijtc-636	258	45	a.	a.	PROPN
ijtc-636	258	46	,	,	PUNCT
ijtc-636	258	47	gede	gede	PROPN
ijtc-636	258	48	,	,	PUNCT
ijtc-636	258	49	p.	p.	PROPN
ijtc-636	258	50	,	,	PUNCT
ijtc-636	258	51	&	&	CCONJ
ijtc-636	258	52	arie	arie	PROPN
ijtc-636	258	53	,	,	PUNCT
ijtc-636	258	54	b.	b.	PROPN
ijtc-636	258	55	(	(	PUNCT
ijtc-636	258	56	2021	2021	NUM
ijtc-636	258	57	)	)	PUNCT
ijtc-636	258	58	.	.	PUNCT
ijtc-636	259	1	pengaruh	pengaruh	PROPN
ijtc-636	259	2	independensi	independensi	PROPN
ijtc-636	259	3	,	,	PUNCT
ijtc-636	259	4	audit	audit	NOUN
ijtc-636	259	5	fee	fee	NOUN
ijtc-636	259	6	,	,	PUNCT
ijtc-636	259	7	audit	audit	NOUN
ijtc-636	259	8	tenure	tenure	NOUN
ijtc-636	259	9	,	,	PUNCT
ijtc-636	259	10	pengalaman	pengalaman	NOUN
ijtc-636	259	11	auditor	auditor	PROPN
ijtc-636	259	12	serta	serta	PROPN
ijtc-636	259	13	due	due	PROPN
ijtc-636	259	14	professional	professional	PROPN
ijtc-636	259	15	care	care	NOUN
ijtc-636	259	16	terhadap	terhadap	PROPN
ijtc-636	259	17	kualitas	kualitas	PROPN
ijtc-636	259	18	audit	audit	PROPN
ijtc-636	259	19	.	.	PUNCT
ijtc-636	260	1	kharisma	kharisma	PROPN
ijtc-636	260	2	,	,	PUNCT
ijtc-636	260	3	3(1	3(1	NUM
ijtc-636	260	4	)	)	PUNCT
ijtc-636	260	5	,	,	PUNCT
ijtc-636	260	6	32–41	32–41	NUM
ijtc-636	260	7	.	.	PUNCT
ijtc-636	261	1	syahputri	syahputri	ADJ
ijtc-636	261	2	.	.	PUNCT
ijtc-636	262	1	(	(	PUNCT
ijtc-636	262	2	2021a	2021a	NUM
ijtc-636	262	3	)	)	PUNCT
ijtc-636	262	4	.	.	PUNCT
ijtc-636	263	1	pengaruh	pengaruh	NOUN
ijtc-636	263	2	audit	audit	NOUN
ijtc-636	263	3	tenure	tenure	NOUN
ijtc-636	263	4	,	,	PUNCT
ijtc-636	263	5	rotasi	rotasi	ADJ
ijtc-636	263	6	audit	audit	NOUN
ijtc-636	263	7	,	,	PUNCT
ijtc-636	263	8	ukuran	ukuran	ADJ
ijtc-636	263	9	kap	kap	PROPN
ijtc-636	263	10	,	,	PUNCT
ijtc-636	263	11	dan	dan	PROPN
ijtc-636	263	12	komite	komite	PROPN
ijtc-636	263	13	audit	audit	PROPN
ijtc-636	263	14	terhadap	terhadap	PROPN
ijtc-636	263	15	kualitas	kualitas	PROPN
ijtc-636	263	16	audit	audit	NOUN
ijtc-636	263	17	(	(	PUNCT
ijtc-636	263	18	studi	studi	PROPN
ijtc-636	263	19	empiris	empiris	PROPN
ijtc-636	263	20	perusahaan	perusahaan	PROPN
ijtc-636	263	21	properti	properti	PROPN
ijtc-636	263	22	,	,	PUNCT
ijtc-636	263	23	real	real	ADJ
ijtc-636	263	24	estate	estate	NOUN
ijtc-636	263	25	,	,	PUNCT
ijtc-636	263	26	dan	dan	PROPN
ijtc-636	263	27	konstruksi	konstruksi	PROPN
ijtc-636	263	28	yang	yang	PROPN
ijtc-636	263	29	terdaftar	terdaftar	PROPN
ijtc-636	263	30	di	di	PROPN
ijtc-636	263	31	bursa	bursa	PROPN
ijtc-636	263	32	efek	efek	NOUN
ijtc-636	263	33	indonesia	indonesia	PROPN
ijtc-636	263	34	periode	periode	PROPN
ijtc-636	263	35	2015	2015	NUM
ijtc-636	263	36	-	-	SYM
ijtc-636	263	37	2019	2019	NUM
ijtc-636	263	38	)	)	PUNCT
ijtc-636	263	39	.	.	PUNCT
ijtc-636	264	1	4(1	4(1	NOUN
ijtc-636	264	2	)	)	PUNCT
ijtc-636	264	3	,	,	PUNCT
ijtc-636	265	1	6	6	NUM
ijtc-636	265	2	.	.	X
ijtc-636	265	3	syahputri	syahputri	ADJ
ijtc-636	265	4	.	.	PUNCT
ijtc-636	266	1	(	(	PUNCT
ijtc-636	266	2	2021b	2021b	NUM
ijtc-636	266	3	)	)	PUNCT
ijtc-636	266	4	.	.	PUNCT
ijtc-636	267	1	pengaruh	pengaruh	NOUN
ijtc-636	267	2	audit	audit	NOUN
ijtc-636	267	3	tenure	tenure	NOUN
ijtc-636	267	4	,	,	PUNCT
ijtc-636	267	5	rotasi	rotasi	ADJ
ijtc-636	267	6	audit	audit	NOUN
ijtc-636	267	7	,	,	PUNCT
ijtc-636	267	8	ukuran	ukuran	ADJ
ijtc-636	267	9	kap	kap	PROPN
ijtc-636	267	10	,	,	PUNCT
ijtc-636	267	11	dan	dan	PROPN
ijtc-636	267	12	komite	komite	PROPN
ijtc-636	267	13	audit	audit	PROPN
ijtc-636	267	14	terhadap	terhadap	PROPN
ijtc-636	267	15	kualitas	kualitas	PROPN
ijtc-636	267	16	audit	audit	NOUN
ijtc-636	267	17	(	(	PUNCT
ijtc-636	267	18	studi	studi	PROPN
ijtc-636	267	19	empiris	empiris	PROPN
ijtc-636	267	20	perusahaan	perusahaan	PROPN
ijtc-636	267	21	properti	properti	PROPN
ijtc-636	267	22	,	,	PUNCT
ijtc-636	267	23	real	real	ADJ
ijtc-636	267	24	estate	estate	NOUN
ijtc-636	267	25	,	,	PUNCT
ijtc-636	267	26	dan	dan	PROPN
ijtc-636	267	27	konstruksi	konstruksi	PROPN
ijtc-636	267	28	yang	yang	PROPN
ijtc-636	267	29	terdaftar	terdaftar	PROPN
ijtc-636	267	30	di	di	PROPN
ijtc-636	267	31	bursa	bursa	PROPN
ijtc-636	267	32	efek	efek	NOUN
ijtc-636	267	33	indonesia	indonesia	PROPN
ijtc-636	267	34	periode	periode	PROPN
ijtc-636	267	35	2015	2015	NUM
ijtc-636	267	36	-	-	SYM
ijtc-636	267	37	2019	2019	NUM
ijtc-636	267	38	)	)	PUNCT
ijtc-636	267	39	.	.	PUNCT
ijtc-636	268	1	4(1	4(1	NOUN
ijtc-636	268	2	)	)	PUNCT
ijtc-636	268	3	,	,	PUNCT
ijtc-636	268	4	6	6	X
ijtc-636	268	5	.	.	X
ijtc-636	268	6	tandionting	tandionte	VERB
ijtc-636	268	7	.	.	PUNCT
ijtc-636	269	1	(	(	PUNCT
ijtc-636	269	2	2016a	2016a	NUM
ijtc-636	269	3	)	)	PUNCT
ijtc-636	269	4	.	.	PUNCT
ijtc-636	270	1	kualitas	kualita	NOUN
ijtc-636	270	2	audit	audit	PROPN
ijtc-636	270	3	dan	dan	PROPN
ijtc-636	270	4	pengukurannya	pengukurannya	PROPN
ijtc-636	270	5	.	.	PUNCT
ijtc-636	271	1	alfabeta	alfabeta	PROPN
ijtc-636	271	2	.	.	PUNCT
ijtc-636	272	1	tandionting	tandionte	VERB
ijtc-636	272	2	.	.	PUNCT
ijtc-636	273	1	(	(	PUNCT
ijtc-636	273	2	2016b	2016b	NUM
ijtc-636	273	3	)	)	PUNCT
ijtc-636	273	4	.	.	PUNCT
ijtc-636	274	1	kualitas	kualita	NOUN
ijtc-636	274	2	audit	audit	PROPN
ijtc-636	274	3	dan	dan	PROPN
ijtc-636	274	4	pengukurannya	pengukurannya	PROPN
ijtc-636	274	5	.	.	PUNCT
ijtc-636	275	1	alfabeta	alfabeta	PROPN
ijtc-636	275	2	.	.	PUNCT
ijtc-636	275	3	triani	triani	PROPN
ijtc-636	275	4	,	,	PUNCT
ijtc-636	275	5	n.	n.	PROPN
ijtc-636	275	6	n.	n.	PROPN
ijtc-636	275	7	a.	a.	PROPN
ijtc-636	275	8	,	,	PUNCT
ijtc-636	275	9	&	&	CCONJ
ijtc-636	275	10	yanthi	yanthi	PROPN
ijtc-636	275	11	,	,	PUNCT
ijtc-636	275	12	m.	m.	PROPN
ijtc-636	275	13	d.	d.	PROPN
ijtc-636	275	14	(	(	PUNCT
ijtc-636	275	15	2020	2020	NUM
ijtc-636	275	16	)	)	PUNCT
ijtc-636	275	17	.	.	PUNCT
ijtc-636	276	1	the	the	DET
ijtc-636	276	2	effect	effect	NOUN
ijtc-636	276	3	of	of	ADP
ijtc-636	276	4	audit	audit	NOUN
ijtc-636	276	5	firms	firm	NOUN
ijtc-636	276	6	size	size	VERB
ijtc-636	276	7	,	,	PUNCT
ijtc-636	276	8	leverage	leverage	NOUN
ijtc-636	276	9	,	,	PUNCT
ijtc-636	276	10	going	go	VERB
ijtc-636	276	11	concern	concern	NOUN
ijtc-636	276	12	opinion	opinion	NOUN
ijtc-636	276	13	,	,	PUNCT
ijtc-636	276	14	audit	audit	NOUN
ijtc-636	276	15	tenure	tenure	NOUN
ijtc-636	276	16	,	,	PUNCT
ijtc-636	276	17	on	on	ADP
ijtc-636	276	18	audit	audit	NOUN
ijtc-636	276	19	quality	quality	NOUN
ijtc-636	276	20	in	in	ADP
ijtc-636	276	21	indonesia	indonesia	PROPN
ijtc-636	276	22	.	.	PUNCT
ijtc-636	277	1	144(afbe	144(afbe	NUM
ijtc-636	277	2	2019	2019	NUM
ijtc-636	277	3	)	)	PUNCT
ijtc-636	277	4	,	,	PUNCT
ijtc-636	277	5	261–265	261–265	NUM
ijtc-636	277	6	.	.	PUNCT
ijtc-636	278	1	https://doi.org/10.2991/aebmr.k.200606.044	https://doi.org/10.2991/aebmr.k.200606.044	PROPN
ijtc-636	278	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN